id	sid	tid	token	lemma	pos
ftr-503	1	1	florida	florida	PROPN
ftr-503	1	2	tax	tax	PROPN
ftr-503	1	3	review	review	NOUN
ftr-503	1	4	volume	volume	NOUN
ftr-503	1	5	1	1	NUM
ftr-503	1	6	1993	1993	NUM
ftr-503	1	7	number	number	NOUN
ftr-503	1	8	11	11	NUM
ftr-503	1	9	schneer	schneer	NOUN
ftr-503	1	10	v.	v.	ADP
ftr-503	1	11	commissioner	commissioner	NOUN
ftr-503	1	12	:	:	PUNCT
ftr-503	1	13	continuing	continue	VERB
ftr-503	1	14	confusion	confusion	NOUN
ftr-503	1	15	over	over	ADP
ftr-503	1	16	the	the	DET
ftr-503	1	17	assignment	assignment	NOUN
ftr-503	1	18	of	of	ADP
ftr-503	1	19	income	income	NOUN
ftr-503	1	20	doctrine	doctrine	NOUN
ftr-503	1	21	and	and	CCONJ
ftr-503	1	22	personal	personal	ADJ
ftr-503	1	23	service	service	NOUN
ftr-503	1	24	income	income	NOUN
ftr-503	1	25	ronald	ronald	PROPN
ftr-503	1	26	h.	h.	PROPN
ftr-503	1	27	jensen	jensen	PROPN
ftr-503	1	28	*	*	PROPN
ftr-503	1	29	i.	i.	PROPN
ftr-503	1	30	introduction	introduction	PROPN
ftr-503	1	31	ii	ii	PROPN
ftr-503	1	32	.	.	PUNCT
ftr-503	2	1	development	development	NOUN
ftr-503	2	2	of	of	ADP
ftr-503	2	3	the	the	DET
ftr-503	2	4	assignment	assignment	NOUN
ftr-503	2	5	of	of	ADP
ftr-503	2	6	income	income	NOUN
ftr-503	2	7	doctrine	doctrine	NOUN
ftr-503	2	8	and	and	CCONJ
ftr-503	2	9	examination	examination	NOUN
ftr-503	2	10	of	of	ADP
ftr-503	2	11	its	its	PRON
ftr-503	2	12	underlying	underlying	ADJ
ftr-503	2	13	rationale	rationale	NOUN
ftr-503	2	14	a.	a.	NOUN
ftr-503	2	15	gratuitous	gratuitous	ADJ
ftr-503	2	16	assignments	assignment	NOUN
ftr-503	2	17	of	of	ADP
ftr-503	2	18	personal	personal	ADJ
ftr-503	2	19	service	service	PROPN
ftr-503	2	20	income	income	NOUN
ftr-503	2	21	b.	b.	PROPN
ftr-503	2	22	gratuitous	gratuitous	ADJ
ftr-503	2	23	assignments	assignment	NOUN
ftr-503	2	24	of	of	ADP
ftr-503	2	25	investment	investment	NOUN
ftr-503	2	26	income	income	NOUN
ftr-503	2	27	c.	c.	PROPN
ftr-503	2	28	rationale	rationale	NOUN
ftr-503	2	29	of	of	ADP
ftr-503	2	30	the	the	DET
ftr-503	2	31	assignment	assignment	NOUN
ftr-503	2	32	of	of	ADP
ftr-503	2	33	income	income	NOUN
ftr-503	2	34	doctrine	doctrine	PROPN
ftr-503	2	35	d.	d.	PROPN
ftr-503	2	36	nongratuitous	nongratuitous	ADJ
ftr-503	2	37	assignments	assignment	NOUN
ftr-503	2	38	of	of	ADP
ftr-503	2	39	income	income	NOUN
ftr-503	2	40	:	:	PUNCT
ftr-503	2	41	a	a	DET
ftr-503	2	42	different	different	ADJ
ftr-503	2	43	case	case	NOUN
ftr-503	2	44	m1	m1	NOUN
ftr-503	2	45	[	[	X
ftr-503	2	46	.	.	PUNCT
ftr-503	3	1	variations	variation	NOUN
ftr-503	3	2	on	on	ADP
ftr-503	3	3	a	a	DET
ftr-503	3	4	theme	theme	NOUN
ftr-503	3	5	:	:	PUNCT
ftr-503	3	6	the	the	DET
ftr-503	3	7	assignment	assignment	NOUN
ftr-503	3	8	of	of	ADP
ftr-503	3	9	income	income	NOUN
ftr-503	3	10	in	in	ADP
ftr-503	3	11	different	different	ADJ
ftr-503	3	12	contexts	context	NOUN
ftr-503	3	13	iv	iv	X
ftr-503	3	14	.	.	PUNCT
ftr-503	4	1	the	the	DET
ftr-503	4	2	"	"	PUNCT
ftr-503	4	3	similarity	similarity	NOUN
ftr-503	4	4	"	"	PUNCT
ftr-503	4	5	and	and	CCONJ
ftr-503	4	6	"	"	PUNCT
ftr-503	4	7	agency	agency	NOUN
ftr-503	4	8	"	"	PUNCT
ftr-503	4	9	tests	test	NOUN
ftr-503	4	10	:	:	PUNCT
ftr-503	4	11	failed	fail	VERB
ftr-503	4	12	solutions	solution	NOUN
ftr-503	4	13	a.	a.	NOUN
ftr-503	4	14	introduction	introduction	NOUN
ftr-503	4	15	b.	b.	PROPN
ftr-503	5	1	the	the	DET
ftr-503	5	2	similarity	similarity	NOUN
ftr-503	5	3	test	test	NOUN
ftr-503	5	4	c.	c.	PROPN
ftr-503	5	5	the	the	DET
ftr-503	5	6	agency	agency	NOUN
ftr-503	5	7	test	test	NOUN
ftr-503	5	8	v.	v.	ADP
ftr-503	5	9	resolving	resolve	VERB
ftr-503	5	10	the	the	DET
ftr-503	5	11	conflicts	conflict	NOUN
ftr-503	5	12	:	:	PUNCT
ftr-503	5	13	a	a	DET
ftr-503	5	14	return	return	NOUN
ftr-503	5	15	to	to	ADP
ftr-503	5	16	basics	basic	NOUN
ftr-503	5	17	a.	a.	NOUN
ftr-503	5	18	the	the	DET
ftr-503	5	19	overlooked	overlook	VERB
ftr-503	5	20	distinction	distinction	NOUN
ftr-503	5	21	b.	b.	PROPN
ftr-503	5	22	formal	formal	ADJ
ftr-503	5	23	statement	statement	NOUN
ftr-503	5	24	of	of	ADP
ftr-503	5	25	approach	approach	NOUN
ftr-503	5	26	c.	c.	PROPN
ftr-503	5	27	issues	issue	NOUN
ftr-503	5	28	involved	involve	VERB
ftr-503	5	29	in	in	ADP
ftr-503	5	30	applying	apply	VERB
ftr-503	5	31	proposed	propose	VERB
ftr-503	5	32	approach	approach	NOUN
ftr-503	5	33	d.	d.	PROPN
ftr-503	5	34	the	the	DET
ftr-503	5	35	personal	personal	PROPN
ftr-503	5	36	service	service	NOUN
ftr-503	5	37	corporation	corporation	NOUN
ftr-503	5	38	:	:	PUNCT
ftr-503	5	39	a	a	DET
ftr-503	5	40	case	case	NOUN
ftr-503	5	41	of	of	ADP
ftr-503	5	42	nonrecognition	nonrecognition	NOUN
ftr-503	5	43	?	?	PUNCT
ftr-503	6	1	e.	e.	PROPN
ftr-503	7	1	the	the	DET
ftr-503	7	2	basketball	basketball	NOUN
ftr-503	7	3	player	player	NOUN
ftr-503	7	4	:	:	PUNCT
ftr-503	7	5	a	a	DET
ftr-503	7	6	case	case	NOUN
ftr-503	7	7	of	of	ADP
ftr-503	7	8	deferral	deferral	ADJ
ftr-503	7	9	f.	f.	PROPN
ftr-503	7	10	a	a	DET
ftr-503	7	11	loose	loose	ADJ
ftr-503	7	12	end	end	NOUN
ftr-503	7	13	:	:	PUNCT
ftr-503	7	14	should	should	AUX
ftr-503	7	15	schneer	schneer	VERB
ftr-503	7	16	have	have	AUX
ftr-503	7	17	been	be	AUX
ftr-503	7	18	tared	tar	VERB
ftr-503	7	19	on	on	ADP
ftr-503	7	20	tire	tire	NOUN
ftr-503	7	21	fee	fee	NOUN
ftr-503	7	22	that	that	PRON
ftr-503	7	23	was	be	AUX
ftr-503	7	24	fully	fully	ADV
ftr-503	7	25	earned	earn	VERB
ftr-503	7	26	at	at	ADP
ftr-503	7	27	the	the	DET
ftr-503	7	28	time	time	NOUN
ftr-503	7	29	of	of	ADP
ftr-503	7	30	the	the	DET
ftr-503	7	31	assignment	assignment	NOUN
ftr-503	7	32	?	?	PUNCT
ftr-503	8	1	vi	vi	X
ftr-503	8	2	.	.	PROPN
ftr-503	8	3	conclusion	conclusion	NOUN
ftr-503	8	4	*	*	PUNCT
ftr-503	8	5	professor	professor	NOUN
ftr-503	8	6	of	of	ADP
ftr-503	8	7	law	law	NOUN
ftr-503	8	8	,	,	PUNCT
ftr-503	8	9	pace	pace	NOUN
ftr-503	8	10	university	university	NOUN
ftr-503	8	11	school	school	NOUN
ftr-503	8	12	of	of	ADP
ftr-503	8	13	law	law	NOUN
ftr-503	8	14	.	.	PUNCT
ftr-503	9	1	a.b	a.b	PROPN
ftr-503	9	2	.	.	PROPN
ftr-503	9	3	,	,	PUNCT
ftr-503	9	4	yale	yale	PROPN
ftr-503	9	5	university	university	PROPN
ftr-503	9	6	:	:	PUNCT
ftr-503	9	7	llb	llb	PROPN
ftr-503	9	8	.	.	PROPN
ftr-503	9	9	,	,	PUNCT
ftr-503	9	10	harvard	harvard	PROPN
ftr-503	9	11	law	law	PROPN
ftr-503	9	12	school	school	NOUN
ftr-503	9	13	.	.	PUNCT
ftr-503	10	1	i	i	PRON
ftr-503	10	2	would	would	AUX
ftr-503	10	3	like	like	VERB
ftr-503	10	4	to	to	PART
ftr-503	10	5	express	express	VERB
ftr-503	10	6	my	my	PRON
ftr-503	10	7	appreciation	appreciation	NOUN
ftr-503	10	8	to	to	ADP
ftr-503	10	9	gregory	gregory	PROPN
ftr-503	10	10	holder	holder	PROPN
ftr-503	10	11	for	for	ADP
ftr-503	10	12	his	his	PRON
ftr-503	10	13	insight	insight	NOUN
ftr-503	10	14	into	into	ADP
ftr-503	10	15	the	the	DET
ftr-503	10	16	"	"	PUNCT
ftr-503	10	17	basketball	basketball	NOUN
ftr-503	10	18	player	player	NOUN
ftr-503	10	19	case	case	NOUN
ftr-503	10	20	,	,	PUNCT
ftr-503	10	21	"	"	PUNCT
ftr-503	10	22	discussed	discuss	VERB
ftr-503	10	23	infra	infra	NOUN
ftr-503	10	24	part	part	NOUN
ftr-503	10	25	v.e	v.e	PROPN
ftr-503	10	26	.	.	PROPN
ftr-503	10	27	,	,	PUNCT
ftr-503	10	28	and	and	CCONJ
ftr-503	10	29	to	to	ADP
ftr-503	10	30	charles	charles	PROPN
ftr-503	10	31	h.	h.	PROPN
ftr-503	10	32	simmons	simmons	PROPN
ftr-503	10	33	,	,	PUNCT
ftr-503	10	34	walter	walter	PROPN
ftr-503	10	35	e.	e.	PROPN
ftr-503	10	36	swearingen	swearingen	PROPN
ftr-503	10	37	,	,	PUNCT
ftr-503	10	38	and	and	CCONJ
ftr-503	10	39	peter	peter	PROPN
ftr-503	10	40	c.	c.	PROPN
ftr-503	10	41	bruzzese	bruzzese	PROPN
ftr-503	10	42	for	for	ADP
ftr-503	10	43	research	research	NOUN
ftr-503	10	44	assistance	assistance	NOUN
ftr-503	10	45	.	.	PUNCT
ftr-503	11	1	florida	florida	PROPN
ftr-503	11	2	tax	tax	PROPN
ftr-503	11	3	review	review	PROPN
ftr-503	11	4	i.	i.	NOUN
ftr-503	11	5	introduction	introduction	NOUN
ftr-503	11	6	more	more	ADJ
ftr-503	11	7	than	than	ADP
ftr-503	11	8	sixty	sixty	NUM
ftr-503	11	9	years	year	NOUN
ftr-503	11	10	have	have	AUX
ftr-503	11	11	elapsed	elapse	VERB
ftr-503	11	12	since	since	SCONJ
ftr-503	11	13	justice	justice	PROPN
ftr-503	11	14	holmes	holmes	PROPN
ftr-503	11	15	first	first	ADV
ftr-503	11	16	enunciated	enunciate	VERB
ftr-503	11	17	in	in	ADP
ftr-503	11	18	lucas	lucas	PROPN
ftr-503	11	19	v.	v.	PROPN
ftr-503	11	20	earl	earl	PROPN
ftr-503	11	21	'	'	PART
ftr-503	11	22	the	the	DET
ftr-503	11	23	principle	principle	NOUN
ftr-503	11	24	that	that	SCONJ
ftr-503	11	25	income	income	NOUN
ftr-503	11	26	from	from	ADP
ftr-503	11	27	personal	personal	ADJ
ftr-503	11	28	services	service	NOUN
ftr-503	11	29	"	"	PUNCT
ftr-503	11	30	must	must	AUX
ftr-503	11	31	be	be	AUX
ftr-503	11	32	taxed	tax	VERB
ftr-503	11	33	to	to	ADP
ftr-503	11	34	him	he	PRON
ftr-503	11	35	who	who	PRON
ftr-503	11	36	earns	earn	VERB
ftr-503	11	37	it"2	it"2	ADP
ftr-503	11	38	and	and	CCONJ
ftr-503	11	39	that	that	SCONJ
ftr-503	11	40	assignments	assignment	NOUN
ftr-503	11	41	of	of	ADP
ftr-503	11	42	such	such	ADJ
ftr-503	11	43	income	income	NOUN
ftr-503	11	44	"	"	PUNCT
ftr-503	11	45	however	however	ADV
ftr-503	11	46	skilfully	skilfully	ADV
ftr-503	11	47	devised"3	devised"3	PROPN
ftr-503	11	48	will	will	AUX
ftr-503	11	49	not	not	PART
ftr-503	11	50	be	be	AUX
ftr-503	11	51	respected	respect	VERB
ftr-503	11	52	for	for	ADP
ftr-503	11	53	tax	tax	NOUN
ftr-503	11	54	purposes	purpose	NOUN
ftr-503	11	55	.	.	PUNCT
ftr-503	12	1	the	the	DET
ftr-503	12	2	supreme	supreme	PROPN
ftr-503	12	3	court	court	PROPN
ftr-503	12	4	has	have	AUX
ftr-503	12	5	described	describe	VERB
ftr-503	12	6	this	this	DET
ftr-503	12	7	principle	principle	NOUN
ftr-503	12	8	-	-	PUNCT
ftr-503	12	9	now	now	ADV
ftr-503	12	10	known	know	VERB
ftr-503	12	11	as	as	ADP
ftr-503	12	12	the	the	DET
ftr-503	12	13	assignment	assignment	NOUN
ftr-503	12	14	of	of	ADP
ftr-503	12	15	income	income	NOUN
ftr-503	12	16	doctrine	doctrine	NOUN
ftr-503	12	17	-	-	PUNCT
ftr-503	12	18	as	as	ADP
ftr-503	12	19	the	the	DET
ftr-503	12	20	"	"	PUNCT
ftr-503	12	21	first	first	ADJ
ftr-503	12	22	principle	principle	NOUN
ftr-503	12	23	of	of	ADP
ftr-503	12	24	income	income	NOUN
ftr-503	12	25	taxation	taxation	NOUN
ftr-503	12	26	.	.	PUNCT
ftr-503	13	1	"4	"4	ADJ
ftr-503	14	1	yet	yet	CCONJ
ftr-503	14	2	despite	despite	SCONJ
ftr-503	14	3	its	its	PRON
ftr-503	14	4	venerable	venerable	ADJ
ftr-503	14	5	lineage	lineage	NOUN
ftr-503	14	6	and	and	CCONJ
ftr-503	14	7	importance	importance	NOUN
ftr-503	14	8	,	,	PUNCT
ftr-503	14	9	the	the	DET
ftr-503	14	10	doctrine	doctrine	NOUN
ftr-503	14	11	remains	remain	VERB
ftr-503	14	12	today	today	NOUN
ftr-503	14	13	beset	beset	VERB
ftr-503	14	14	by	by	ADP
ftr-503	14	15	confusion	confusion	NOUN
ftr-503	14	16	and	and	CCONJ
ftr-503	14	17	uncertainty	uncertainty	NOUN
ftr-503	14	18	.	.	PUNCT
ftr-503	15	1	this	this	PRON
ftr-503	15	2	was	be	AUX
ftr-503	15	3	vividly	vividly	ADV
ftr-503	15	4	demonstrated	demonstrate	VERB
ftr-503	15	5	in	in	ADP
ftr-503	15	6	schneer	schneer	NOUN
ftr-503	15	7	v.	v.	ADP
ftr-503	15	8	commissioner5	commissioner5	PROPN
ftr-503	15	9	where	where	SCONJ
ftr-503	15	10	the	the	DET
ftr-503	15	11	tax	tax	NOUN
ftr-503	15	12	court	court	NOUN
ftr-503	15	13	agonized	agonize	VERB
ftr-503	15	14	over	over	ADP
ftr-503	15	15	the	the	DET
ftr-503	15	16	application	application	NOUN
ftr-503	15	17	of	of	ADP
ftr-503	15	18	the	the	DET
ftr-503	15	19	doctrine	doctrine	NOUN
ftr-503	15	20	to	to	ADP
ftr-503	15	21	a	a	DET
ftr-503	15	22	simple	simple	ADJ
ftr-503	15	23	,	,	PUNCT
ftr-503	15	24	indeed	indeed	ADV
ftr-503	15	25	pedestrian	pedestrian	NOUN
ftr-503	15	26	,	,	PUNCT
ftr-503	15	27	set	set	NOUN
ftr-503	15	28	of	of	ADP
ftr-503	15	29	facts	fact	NOUN
ftr-503	15	30	.	.	PUNCT
ftr-503	16	1	the	the	DET
ftr-503	16	2	twenty	twenty	NUM
ftr-503	16	3	-	-	PUNCT
ftr-503	16	4	page	page	NOUN
ftr-503	16	5	majority	majority	NOUN
ftr-503	16	6	opinion	opinion	NOUN
ftr-503	16	7	brought	bring	VERB
ftr-503	16	8	forth	forth	ADP
ftr-503	16	9	a	a	DET
ftr-503	16	10	concurrence,6	concurrence,6	NOUN
ftr-503	16	11	based	base	VERB
ftr-503	16	12	on	on	ADP
ftr-503	16	13	an	an	DET
ftr-503	16	14	entirely	entirely	ADV
ftr-503	16	15	different	different	ADJ
ftr-503	16	16	theory	theory	NOUN
ftr-503	16	17	,	,	PUNCT
ftr-503	16	18	and	and	CCONJ
ftr-503	16	19	two	two	NUM
ftr-503	16	20	vigorous	vigorous	ADJ
ftr-503	16	21	dissents,7	dissents,7	ADJ
ftr-503	16	22	one	one	NUM
ftr-503	16	23	of	of	ADP
ftr-503	16	24	which	which	PRON
ftr-503	16	25	attacked	attack	VERB
ftr-503	16	26	the	the	DET
ftr-503	16	27	court	court	NOUN
ftr-503	16	28	's	's	PART
ftr-503	16	29	decision	decision	NOUN
ftr-503	16	30	as	as	ADP
ftr-503	16	31	"	"	PUNCT
ftr-503	16	32	unprincipled	unprincipled	ADJ
ftr-503	16	33	.	.	PUNCT
ftr-503	17	1	"8	"8	NOUN
ftr-503	17	2	the	the	DET
ftr-503	17	3	decision	decision	NOUN
ftr-503	17	4	has	have	AUX
ftr-503	17	5	given	give	VERB
ftr-503	17	6	rise	rise	NOUN
ftr-503	17	7	to	to	ADP
ftr-503	17	8	considerable	considerable	ADJ
ftr-503	17	9	comment	comment	NOUN
ftr-503	17	10	,	,	PUNCT
ftr-503	17	11	some	some	PRON
ftr-503	17	12	of	of	ADP
ftr-503	17	13	it	it	PRON
ftr-503	17	14	heated	heat	VERB
ftr-503	17	15	.	.	PUNCT
ftr-503	18	1	one	one	NUM
ftr-503	18	2	commentator	commentator	NOUN
ftr-503	18	3	described	describe	VERB
ftr-503	18	4	the	the	DET
ftr-503	18	5	decision	decision	NOUN
ftr-503	18	6	as	as	ADP
ftr-503	18	7	not	not	PART
ftr-503	18	8	only	only	ADV
ftr-503	18	9	wrong	wrong	ADJ
ftr-503	18	10	but	but	CCONJ
ftr-503	18	11	"	"	PUNCT
ftr-503	18	12	exquisitely	exquisitely	ADV
ftr-503	18	13	wrong	wrong	ADJ
ftr-503	18	14	,	,	PUNCT
ftr-503	18	15	so	so	ADV
ftr-503	18	16	misguided	misguided	ADJ
ftr-503	18	17	at	at	ADP
ftr-503	18	18	every	every	DET
ftr-503	18	19	turn	turn	NOUN
ftr-503	18	20	,	,	PUNCT
ftr-503	18	21	that	that	SCONJ
ftr-503	18	22	it	it	PRON
ftr-503	18	23	becomes	become	VERB
ftr-503	18	24	a	a	DET
ftr-503	18	25	wayward	wayward	ADJ
ftr-503	18	26	sort	sort	NOUN
ftr-503	18	27	of	of	ADP
ftr-503	18	28	achievement,"9	achievement,"9	NOUN
ftr-503	18	29	while	while	SCONJ
ftr-503	18	30	another	another	PRON
ftr-503	18	31	described	describe	VERB
ftr-503	18	32	the	the	DET
ftr-503	18	33	first	first	ADJ
ftr-503	18	34	commentator	commentator	NOUN
ftr-503	18	35	's	's	PART
ftr-503	18	36	analysis	analysis	NOUN
ftr-503	18	37	as	as	ADP
ftr-503	18	38	"	"	PUNCT
ftr-503	18	39	wrong	wrong	ADJ
ftr-503	18	40	,	,	PUNCT
ftr-503	18	41	although	although	SCONJ
ftr-503	18	42	not	not	PART
ftr-503	18	43	exquisitely	exquisitely	ADV
ftr-503	18	44	wrong	wrong	ADJ
ftr-503	18	45	.	.	PUNCT
ftr-503	19	1	"	"	PUNCT
ftr-503	19	2	'	'	PUNCT
ftr-503	19	3	"	"	PUNCT
ftr-503	19	4	all	all	DET
ftr-503	19	5	commentators	commentator	NOUN
ftr-503	19	6	,	,	PUNCT
ftr-503	19	7	however	however	ADV
ftr-503	19	8	,	,	PUNCT
ftr-503	19	9	have	have	AUX
ftr-503	19	10	recognized	recognize	VERB
ftr-503	19	11	the	the	DET
ftr-503	19	12	case	case	NOUN
ftr-503	19	13	's	's	PART
ftr-503	19	14	significance	significance	NOUN
ftr-503	19	15	.	.	PUNCT
ftr-503	20	1	the	the	DET
ftr-503	20	2	tax	tax	NOUN
ftr-503	20	3	lawyer	lawyer	NOUN
ftr-503	20	4	,	,	PUNCT
ftr-503	20	5	the	the	DET
ftr-503	20	6	official	official	ADJ
ftr-503	20	7	publication	publication	NOUN
ftr-503	20	8	of	of	ADP
ftr-503	20	9	the	the	DET
ftr-503	20	10	american	american	PROPN
ftr-503	20	11	bar	bar	PROPN
ftr-503	20	12	association	association	NOUN
ftr-503	20	13	section	section	NOUN
ftr-503	20	14	of	of	ADP
ftr-503	20	15	taxation	taxation	NOUN
ftr-503	20	16	,	,	PUNCT
ftr-503	20	17	designated	designate	VERB
ftr-503	20	18	the	the	DET
ftr-503	20	19	case	case	NOUN
ftr-503	20	20	as	as	ADP
ftr-503	20	21	one	one	NUM
ftr-503	20	22	of	of	ADP
ftr-503	20	23	the	the	DET
ftr-503	20	24	important	important	ADJ
ftr-503	20	25	tax	tax	NOUN
ftr-503	20	26	decisions	decision	NOUN
ftr-503	20	27	of	of	ADP
ftr-503	20	28	1992	1992	NUM
ftr-503	20	29	,	,	PUNCT
ftr-503	20	30	"	"	PUNCT
ftr-503	20	31	while	while	SCONJ
ftr-503	20	32	1	1	NUM
ftr-503	20	33	.	.	NUM
ftr-503	20	34	281	281	NUM
ftr-503	20	35	u.s	u.s	PROPN
ftr-503	20	36	.	.	PROPN
ftr-503	20	37	111	111	NUM
ftr-503	20	38	(	(	PUNCT
ftr-503	20	39	1930	1930	NUM
ftr-503	20	40	)	)	PUNCT
ftr-503	20	41	.	.	PUNCT
ftr-503	21	1	2	2	X
ftr-503	21	2	.	.	X
ftr-503	21	3	commissioner	commissioner	PROPN
ftr-503	21	4	v.	v.	PROPN
ftr-503	21	5	culbertson	culbertson	PROPN
ftr-503	21	6	,	,	PUNCT
ftr-503	21	7	337	337	NUM
ftr-503	21	8	u.s	u.s	PROPN
ftr-503	21	9	.	.	PROPN
ftr-503	21	10	733	733	NUM
ftr-503	21	11	,	,	PUNCT
ftr-503	21	12	739	739	NUM
ftr-503	21	13	-	-	SYM
ftr-503	21	14	40	40	NUM
ftr-503	21	15	(	(	PUNCT
ftr-503	21	16	1949	1949	NUM
ftr-503	21	17	)	)	PUNCT
ftr-503	21	18	(	(	PUNCT
ftr-503	21	19	restating	restate	VERB
ftr-503	21	20	the	the	DET
ftr-503	21	21	holding	holding	NOUN
ftr-503	21	22	in	in	ADP
ftr-503	21	23	earl	earl	PROPN
ftr-503	21	24	)	)	PUNCT
ftr-503	21	25	.	.	PUNCT
ftr-503	22	1	3	3	X
ftr-503	22	2	.	.	X
ftr-503	22	3	earl	earl	PROPN
ftr-503	22	4	,	,	PUNCT
ftr-503	22	5	281	281	NUM
ftr-503	22	6	u.s	u.s	PROPN
ftr-503	22	7	.	.	PROPN
ftr-503	22	8	at	at	ADP
ftr-503	22	9	115	115	NUM
ftr-503	22	10	.	.	PUNCT
ftr-503	23	1	4	4	NUM
ftr-503	23	2	.	.	X
ftr-503	23	3	culbertson	culbertson	PROPN
ftr-503	23	4	,	,	PUNCT
ftr-503	23	5	337	337	NUM
ftr-503	23	6	u.s	u.s	PROPN
ftr-503	23	7	.	.	PROPN
ftr-503	23	8	at	at	ADP
ftr-503	23	9	739	739	NUM
ftr-503	23	10	.	.	PUNCT
ftr-503	24	1	the	the	DET
ftr-503	24	2	classic	classic	ADJ
ftr-503	24	3	work	work	NOUN
ftr-503	24	4	on	on	ADP
ftr-503	24	5	the	the	DET
ftr-503	24	6	assignment	assignment	NOUN
ftr-503	24	7	of	of	ADP
ftr-503	24	8	income	income	NOUN
ftr-503	24	9	doctrine	doctrine	NOUN
ftr-503	24	10	is	be	AUX
ftr-503	24	11	charles	charles	PROPN
ftr-503	24	12	s.	s.	PROPN
ftr-503	24	13	lyon	lyon	PROPN
ftr-503	24	14	&	&	CCONJ
ftr-503	24	15	james	james	PROPN
ftr-503	24	16	s.	s.	PROPN
ftr-503	24	17	eustice	eustice	PROPN
ftr-503	24	18	,	,	PUNCT
ftr-503	24	19	assignment	assignment	NOUN
ftr-503	24	20	of	of	ADP
ftr-503	24	21	income	income	NOUN
ftr-503	24	22	:	:	PUNCT
ftr-503	24	23	fruit	fruit	NOUN
ftr-503	24	24	and	and	CCONJ
ftr-503	24	25	tree	tree	NOUN
ftr-503	24	26	as	as	SCONJ
ftr-503	24	27	irrigated	irrigate	VERB
ftr-503	24	28	by	by	ADP
ftr-503	24	29	the	the	DET
ftr-503	24	30	p.g	p.g	PROPN
ftr-503	24	31	.	.	PROPN
ftr-503	24	32	lake	lake	PROPN
ftr-503	24	33	case	case	NOUN
ftr-503	24	34	,	,	PUNCT
ftr-503	24	35	17	17	NUM
ftr-503	24	36	tax	tax	NOUN
ftr-503	24	37	l.	l.	PROPN
ftr-503	24	38	rev	rev	PROPN
ftr-503	24	39	.	.	PROPN
ftr-503	24	40	293	293	NUM
ftr-503	24	41	(	(	PUNCT
ftr-503	24	42	1962	1962	NUM
ftr-503	24	43	)	)	PUNCT
ftr-503	24	44	,	,	PUNCT
ftr-503	24	45	as	as	SCONJ
ftr-503	24	46	supplemented	supplement	VERB
ftr-503	24	47	by	by	ADP
ftr-503	24	48	james	james	PROPN
ftr-503	24	49	s.	s.	PROPN
ftr-503	24	50	eustice	eustice	PROPN
ftr-503	24	51	,	,	PUNCT
ftr-503	24	52	contract	contract	NOUN
ftr-503	24	53	rights	right	NOUN
ftr-503	24	54	,	,	PUNCT
ftr-503	24	55	capital	capital	NOUN
ftr-503	24	56	gain	gain	NOUN
ftr-503	24	57	,	,	PUNCT
ftr-503	24	58	and	and	CCONJ
ftr-503	24	59	assighiment	assighiment	NOUN
ftr-503	24	60	of	of	ADP
ftr-503	24	61	income	income	NOUN
ftr-503	24	62	-	-	PUNCT
ftr-503	24	63	the	the	DET
ftr-503	24	64	ferrer	ferrer	PROPN
ftr-503	24	65	case	case	NOUN
ftr-503	24	66	,	,	PUNCT
ftr-503	24	67	20	20	NUM
ftr-503	24	68	tax	tax	NOUN
ftr-503	24	69	l.	l.	PROPN
ftr-503	24	70	rev	rev	PROPN
ftr-503	24	71	.	.	PROPN
ftr-503	24	72	1	1	NUM
ftr-503	24	73	(	(	PUNCT
ftr-503	24	74	1964	1964	NUM
ftr-503	24	75	)	)	PUNCT
ftr-503	24	76	.	.	PUNCT
ftr-503	25	1	5	5	NUM
ftr-503	25	2	.	.	NOUN
ftr-503	25	3	97	97	NUM
ftr-503	25	4	t.c	t.c	PROPN
ftr-503	25	5	.	.	PROPN
ftr-503	25	6	643	643	NUM
ftr-503	25	7	(	(	PUNCT
ftr-503	25	8	1991	1991	NUM
ftr-503	25	9	)	)	PUNCT
ftr-503	25	10	.	.	PUNCT
ftr-503	26	1	6	6	X
ftr-503	26	2	.	.	X
ftr-503	27	1	i	i	PRON
ftr-503	27	2	d.	d.	PROPN
ftr-503	27	3	at	at	ADP
ftr-503	27	4	663	663	NUM
ftr-503	27	5	(	(	PUNCT
ftr-503	27	6	beghe	beghe	NOUN
ftr-503	27	7	,	,	PUNCT
ftr-503	27	8	j.	j.	PROPN
ftr-503	27	9	,	,	PUNCT
ftr-503	27	10	concurring	concur	VERB
ftr-503	27	11	)	)	PUNCT
ftr-503	27	12	.	.	PUNCT
ftr-503	28	1	7	7	X
ftr-503	28	2	.	.	X
ftr-503	28	3	i	i	PRON
ftr-503	28	4	d.	d.	PROPN
ftr-503	28	5	at	at	ADP
ftr-503	28	6	664	664	NUM
ftr-503	28	7	(	(	PUNCT
ftr-503	28	8	wells	wells	PROPN
ftr-503	28	9	,	,	PUNCT
ftr-503	28	10	j.	j.	PROPN
ftr-503	28	11	,	,	PUNCT
ftr-503	28	12	dissenting	dissent	VERB
ftr-503	28	13	)	)	PUNCT
ftr-503	28	14	;	;	PUNCT
ftr-503	28	15	i	i	PRON
ftr-503	28	16	d.	d.	PROPN
ftr-503	28	17	at	at	ADP
ftr-503	28	18	667	667	NUM
ftr-503	28	19	(	(	PUNCT
ftr-503	28	20	halpern	halpern	PROPN
ftr-503	28	21	,	,	PUNCT
ftr-503	28	22	j.	j.	PROPN
ftr-503	28	23	,	,	PUNCT
ftr-503	28	24	dissenting	dissent	VERB
ftr-503	28	25	)	)	PUNCT
ftr-503	28	26	.	.	PUNCT
ftr-503	29	1	8	8	X
ftr-503	29	2	.	.	X
ftr-503	30	1	i	i	PRON
ftr-503	30	2	d.	d.	PROPN
ftr-503	30	3	at	at	ADP
ftr-503	30	4	669	669	NUM
ftr-503	30	5	.	.	PUNCT
ftr-503	31	1	9	9	NUM
ftr-503	31	2	.	.	X
ftr-503	31	3	lee	lee	PROPN
ftr-503	31	4	a.	a.	PROPN
ftr-503	31	5	sheppard	sheppard	PROPN
ftr-503	31	6	,	,	PUNCT
ftr-503	31	7	partnership	partnership	NOUN
ftr-503	31	8	mysticism	mysticism	NOUN
ftr-503	31	9	and	and	CCONJ
ftr-503	31	10	the	the	DET
ftr-503	31	11	assignment	assignment	NOUN
ftr-503	31	12	-	-	PUNCT
ftr-503	31	13	of	of	ADP
ftr-503	31	14	-	-	PUNCT
ftr-503	31	15	income	income	NOUN
ftr-503	31	16	doctrine	doctrine	NOUN
ftr-503	31	17	,	,	PUNCT
ftr-503	31	18	news	news	NOUN
ftr-503	31	19	analysis	analysis	NOUN
ftr-503	31	20	,	,	PUNCT
ftr-503	31	21	54	54	NUM
ftr-503	31	22	tax	tax	NOUN
ftr-503	31	23	notes	note	NOUN
ftr-503	31	24	8	8	NUM
ftr-503	31	25	,	,	PUNCT
ftr-503	31	26	8	8	NUM
ftr-503	31	27	(	(	PUNCT
ftr-503	31	28	jan	jan	PROPN
ftr-503	31	29	.	.	PROPN
ftr-503	31	30	6	6	NUM
ftr-503	31	31	,	,	PUNCT
ftr-503	31	32	1992	1992	NUM
ftr-503	31	33	)	)	PUNCT
ftr-503	31	34	.	.	PUNCT
ftr-503	32	1	10	10	NUM
ftr-503	32	2	.	.	PUNCT
ftr-503	33	1	michael	michael	PROPN
ftr-503	33	2	asimow	asimow	PROPN
ftr-503	33	3	,	,	PUNCT
ftr-503	33	4	applying	apply	VERB
ftr-503	33	5	the	the	DET
ftr-503	33	6	assignment	assignment	NOUN
ftr-503	33	7	of	of	ADP
ftr-503	33	8	income	income	NOUN
ftr-503	33	9	principle	principle	NOUN
ftr-503	33	10	correctly	correctly	ADV
ftr-503	33	11	,	,	PUNCT
ftr-503	33	12	letter	letter	NOUN
ftr-503	33	13	to	to	ADP
ftr-503	33	14	the	the	DET
ftr-503	33	15	editor	editor	NOUN
ftr-503	33	16	,	,	PUNCT
ftr-503	33	17	54	54	NUM
ftr-503	33	18	tax	tax	NOUN
ftr-503	33	19	notes	note	NOUN
ftr-503	33	20	607	607	NUM
ftr-503	33	21	,	,	PUNCT
ftr-503	33	22	607	607	NUM
ftr-503	33	23	(	(	PUNCT
ftr-503	33	24	feb	feb	X
ftr-503	33	25	.	.	PROPN
ftr-503	33	26	3	3	NUM
ftr-503	33	27	,	,	PUNCT
ftr-503	33	28	1992	1992	NUM
ftr-503	33	29	)	)	PUNCT
ftr-503	33	30	.	.	PUNCT
ftr-503	34	1	11	11	NUM
ftr-503	34	2	.	.	PUNCT
ftr-503	35	1	james	james	PROPN
ftr-503	35	2	p.	p.	PROPN
ftr-503	35	3	holden	holden	PROPN
ftr-503	35	4	,	,	PUNCT
ftr-503	35	5	note	note	VERB
ftr-503	35	6	,	,	PUNCT
ftr-503	35	7	important	important	ADJ
ftr-503	35	8	tax	tax	NOUN
ftr-503	35	9	decisions	decision	NOUN
ftr-503	35	10	of	of	ADP
ftr-503	35	11	1992	1992	NUM
ftr-503	35	12	:	:	PUNCT
ftr-503	35	13	forward	forward	ADV
ftr-503	35	14	,	,	PUNCT
ftr-503	35	15	46	46	NUM
ftr-503	35	16	tax	tax	NOUN
ftr-503	35	17	law	law	NOUN
ftr-503	35	18	.	.	PUNCT
ftr-503	36	1	507	507	NUM
ftr-503	36	2	,	,	PUNCT
ftr-503	36	3	510	510	NUM
ftr-503	36	4	-	-	SYM
ftr-503	36	5	11	11	NUM
ftr-503	36	6	(	(	PUNCT
ftr-503	36	7	1993	1993	NUM
ftr-503	36	8	)	)	PUNCT
ftr-503	36	9	.	.	PUNCT
ftr-503	37	1	see	see	VERB
ftr-503	37	2	also	also	ADV
ftr-503	37	3	gina	gina	PROPN
ftr-503	37	4	l.	l.	PROPN
ftr-503	37	5	bozajian	bozajian	PROPN
ftr-503	37	6	,	,	PUNCT
ftr-503	37	7	note	note	NOUN
ftr-503	37	8	,	,	PUNCT
ftr-503	37	9	a	a	DET
ftr-503	37	10	case	case	NOUN
ftr-503	37	11	of	of	ADP
ftr-503	37	12	mistaken	mistaken	ADJ
ftr-503	37	13	identification	identification	NOUN
ftr-503	37	14	:	:	PUNCT
ftr-503	37	15	when	when	SCONJ
ftr-503	37	16	income	income	NOUN
ftr-503	37	17	is	be	AUX
ftr-503	37	18	earned	earn	VERB
ftr-503	37	19	and	and	CCONJ
ftr-503	37	20	the	the	DET
ftr-503	37	21	classification	classification	NOUN
ftr-503	37	22	of	of	ADP
ftr-503	37	23	earnings	earning	NOUN
ftr-503	37	24	as	as	ADP
ftr-503	37	25	individual	individual	ADJ
ftr-503	37	26	or	or	CCONJ
ftr-503	37	27	partnership	partnership	NOUN
ftr-503	37	28	income	income	NOUN
ftr-503	37	29	in	in	ADP
ftr-503	37	30	schneer	schneer	NOUN
ftr-503	37	31	v.	v.	PROPN
ftr-503	37	32	commissioner	commissioner	PROPN
ftr-503	37	33	,	,	PUNCT
ftr-503	37	34	46	46	NUM
ftr-503	37	35	tax	tax	NOUN
ftr-503	37	36	law	law	NOUN
ftr-503	37	37	.	.	PUNCT
ftr-503	38	1	583	583	NUM
ftr-503	38	2	(	(	PUNCT
ftr-503	38	3	1993	1993	NUM
ftr-503	38	4	)	)	PUNCT
ftr-503	38	5	.	.	PUNCT
ftr-503	39	1	the	the	DET
ftr-503	39	2	tax	tax	NOUN
ftr-503	39	3	lawyer	lawyer	NOUN
ftr-503	39	4	was	be	AUX
ftr-503	39	5	employing	employ	VERB
ftr-503	39	6	editorial	editorial	ADJ
ftr-503	39	7	license	license	NOUN
ftr-503	39	8	in	in	ADP
ftr-503	39	9	describing	describe	VERB
ftr-503	39	10	schneer	schneer	NOUN
ftr-503	39	11	as	as	ADP
ftr-503	39	12	one	one	NUM
ftr-503	39	13	of	of	ADP
ftr-503	39	14	the	the	DET
ftr-503	39	15	"	"	PUNCT
ftr-503	39	16	important	important	ADJ
ftr-503	39	17	tax	tax	NOUN
ftr-503	39	18	decisions	decision	NOUN
ftr-503	39	19	of	of	ADP
ftr-503	39	20	1992	1992	NUM
ftr-503	39	21	"	"	PUNCT
ftr-503	39	22	;	;	PUNCT
ftr-503	39	23	the	the	DET
ftr-503	39	24	decision	decision	NOUN
ftr-503	39	25	in	in	ADP
ftr-503	39	26	[	[	X
ftr-503	39	27	vol	vol	NOUN
ftr-503	39	28	.	.	PUNCT
ftr-503	40	1	1:11	1:11	NUM
ftr-503	40	2	schneer	schneer	NOUN
ftr-503	40	3	v.	v.	ADP
ftr-503	40	4	conunissioner	conunissioner	NOUN
ftr-503	40	5	a	a	DET
ftr-503	40	6	publication	publication	NOUN
ftr-503	40	7	of	of	ADP
ftr-503	40	8	the	the	DET
ftr-503	40	9	section	section	NOUN
ftr-503	40	10	on	on	ADP
ftr-503	40	11	taxation	taxation	NOUN
ftr-503	40	12	of	of	ADP
ftr-503	40	13	the	the	DET
ftr-503	40	14	association	association	NOUN
ftr-503	40	15	of	of	ADP
ftr-503	40	16	american	american	PROPN
ftr-503	40	17	law	law	PROPN
ftr-503	40	18	schools	school	NOUN
ftr-503	40	19	recommended	recommend	VERB
ftr-503	40	20	its	its	PRON
ftr-503	40	21	use	use	NOUN
ftr-503	40	22	in	in	ADP
ftr-503	40	23	the	the	DET
ftr-503	40	24	classroom	classroom	NOUN
ftr-503	40	25	as	as	ADP
ftr-503	40	26	the	the	DET
ftr-503	40	27	"	"	PUNCT
ftr-503	40	28	practically	practically	ADV
ftr-503	40	29	perfect	perfect	ADJ
ftr-503	40	30	case	case	NOUN
ftr-503	40	31	"	"	PUNCT
ftr-503	40	32	for	for	ADP
ftr-503	40	33	teaching	teach	VERB
ftr-503	40	34	the	the	DET
ftr-503	40	35	assignment	assignment	NOUN
ftr-503	40	36	of	of	ADP
ftr-503	40	37	income	income	NOUN
ftr-503	40	38	doctrine	doctrine	NOUN
ftr-503	40	39	.	.	PUNCT
ftr-503	41	1	'2	'2	PROPN
ftr-503	42	1	the	the	DET
ftr-503	42	2	schneer	schneer	NOUN
ftr-503	42	3	case	case	NOUN
ftr-503	42	4	therefore	therefore	ADV
ftr-503	42	5	presents	present	VERB
ftr-503	42	6	an	an	DET
ftr-503	42	7	opportune	opportune	ADJ
ftr-503	42	8	occasion	occasion	NOUN
ftr-503	42	9	to	to	PART
ftr-503	42	10	reexamine	reexamine	VERB
ftr-503	42	11	the	the	DET
ftr-503	42	12	assignment	assignment	NOUN
ftr-503	42	13	of	of	ADP
ftr-503	42	14	income	income	NOUN
ftr-503	42	15	doctrine	doctrine	NOUN
ftr-503	42	16	as	as	SCONJ
ftr-503	42	17	applied	apply	VERB
ftr-503	42	18	to	to	ADP
ftr-503	42	19	personal	personal	ADJ
ftr-503	42	20	service	service	NOUN
ftr-503	42	21	income	income	NOUN
ftr-503	42	22	.	.	PUNCT
ftr-503	43	1	the	the	DET
ftr-503	43	2	facts	fact	NOUN
ftr-503	43	3	of	of	ADP
ftr-503	43	4	schneer	schneer	NOUN
ftr-503	43	5	are	be	AUX
ftr-503	43	6	as	as	SCONJ
ftr-503	43	7	follows	follow	VERB
ftr-503	43	8	.	.	PUNCT
ftr-503	44	1	stephen	stephen	PROPN
ftr-503	44	2	schneer	schneer	PROPN
ftr-503	44	3	,	,	PUNCT
ftr-503	44	4	a	a	DET
ftr-503	44	5	law	law	NOUN
ftr-503	44	6	firm	firm	NOUN
ftr-503	44	7	associate	associate	NOUN
ftr-503	44	8	,	,	PUNCT
ftr-503	44	9	had	have	VERB
ftr-503	44	10	an	an	DET
ftr-503	44	11	agreement	agreement	NOUN
ftr-503	44	12	with	with	ADP
ftr-503	44	13	his	his	PRON
ftr-503	44	14	firm	firm	NOUN
ftr-503	44	15	entitling	entitle	VERB
ftr-503	44	16	him	he	PRON
ftr-503	44	17	to	to	ADP
ftr-503	44	18	a	a	DET
ftr-503	44	19	certain	certain	ADJ
ftr-503	44	20	percentage	percentage	NOUN
ftr-503	44	21	of	of	ADP
ftr-503	44	22	all	all	DET
ftr-503	44	23	fees	fee	NOUN
ftr-503	44	24	collected	collect	VERB
ftr-503	44	25	from	from	ADP
ftr-503	44	26	clients	client	NOUN
ftr-503	44	27	he	he	PRON
ftr-503	44	28	brought	bring	VERB
ftr-503	44	29	to	to	ADP
ftr-503	44	30	the	the	DET
ftr-503	44	31	firm	firm	NOUN
ftr-503	44	32	.	.	PUNCT
ftr-503	45	1	3	3	NUM
ftr-503	45	2	schneer	schneer	NOUN
ftr-503	45	3	thereafter	thereafter	ADV
ftr-503	45	4	left	leave	VERB
ftr-503	45	5	the	the	DET
ftr-503	45	6	firm	firm	NOUN
ftr-503	45	7	and	and	CCONJ
ftr-503	45	8	became	become	VERB
ftr-503	45	9	,	,	PUNCT
ftr-503	45	10	on	on	ADP
ftr-503	45	11	successive	successive	ADJ
ftr-503	45	12	occasions	occasion	NOUN
ftr-503	45	13	,	,	PUNCT
ftr-503	45	14	a	a	DET
ftr-503	45	15	partner	partner	NOUN
ftr-503	45	16	in	in	ADP
ftr-503	45	17	two	two	NUM
ftr-503	45	18	other	other	ADJ
ftr-503	45	19	firms.14	firms.14	PROPN
ftr-503	45	20	schneer	schneer	NOUN
ftr-503	45	21	agreed	agree	VERB
ftr-503	45	22	,	,	PUNCT
ftr-503	45	23	as	as	ADP
ftr-503	45	24	a	a	DET
ftr-503	45	25	condition	condition	NOUN
ftr-503	45	26	to	to	ADP
ftr-503	45	27	becoming	become	VERB
ftr-503	45	28	a	a	DET
ftr-503	45	29	partner	partner	NOUN
ftr-503	45	30	in	in	ADP
ftr-503	45	31	the	the	DET
ftr-503	45	32	latter	latter	ADJ
ftr-503	45	33	two	two	NUM
ftr-503	45	34	firms	firm	NOUN
ftr-503	45	35	,	,	PUNCT
ftr-503	46	1	that	that	SCONJ
ftr-503	46	2	while	while	SCONJ
ftr-503	46	3	serving	serve	VERB
ftr-503	46	4	with	with	ADP
ftr-503	46	5	them	they	PRON
ftr-503	46	6	as	as	ADP
ftr-503	46	7	a	a	DET
ftr-503	46	8	partner	partner	NOUN
ftr-503	46	9	he	he	PRON
ftr-503	46	10	would	would	AUX
ftr-503	46	11	turn	turn	VERB
ftr-503	46	12	over	over	ADP
ftr-503	46	13	to	to	ADP
ftr-503	46	14	them	they	PRON
ftr-503	46	15	any	any	DET
ftr-503	46	16	fees	fee	NOUN
ftr-503	46	17	he	he	PRON
ftr-503	46	18	collected	collect	VERB
ftr-503	46	19	under	under	ADP
ftr-503	46	20	his	his	PRON
ftr-503	46	21	agreement	agreement	NOUN
ftr-503	46	22	with	with	ADP
ftr-503	46	23	the	the	DET
ftr-503	46	24	first	first	ADJ
ftr-503	46	25	firm	firm	NOUN
ftr-503	46	26	.	.	PUNCT
ftr-503	46	27	5	5	NUM
ftr-503	46	28	after	after	ADP
ftr-503	46	29	leaving	leave	VERB
ftr-503	46	30	the	the	DET
ftr-503	46	31	first	first	ADJ
ftr-503	46	32	firm	firm	NOUN
ftr-503	46	33	,	,	PUNCT
ftr-503	46	34	schneer	schneer	NOUN
ftr-503	46	35	continued	continue	VERB
ftr-503	46	36	to	to	PART
ftr-503	46	37	render	render	VERB
ftr-503	46	38	legal	legal	ADJ
ftr-503	46	39	advice	advice	NOUN
ftr-503	46	40	and	and	CCONJ
ftr-503	46	41	consultation	consultation	NOUN
ftr-503	46	42	on	on	ADP
ftr-503	46	43	those	those	DET
ftr-503	46	44	matters	matter	NOUN
ftr-503	46	45	handled	handle	VERB
ftr-503	46	46	by	by	ADP
ftr-503	46	47	the	the	DET
ftr-503	46	48	first	first	ADJ
ftr-503	46	49	firm	firm	NOUN
ftr-503	46	50	in	in	ADP
ftr-503	46	51	which	which	PRON
ftr-503	46	52	he	he	PRON
ftr-503	46	53	was	be	AUX
ftr-503	46	54	entitled	entitle	VERB
ftr-503	46	55	to	to	PART
ftr-503	46	56	share	share	VERB
ftr-503	46	57	the	the	DET
ftr-503	46	58	fees	fee	NOUN
ftr-503	46	59	.	.	PUNCT
ftr-503	47	1	6	6	NUM
ftr-503	47	2	the	the	DET
ftr-503	47	3	parties	party	NOUN
ftr-503	47	4	themselves	themselves	PRON
ftr-503	47	5	were	be	AUX
ftr-503	47	6	uncertain	uncertain	ADJ
ftr-503	47	7	whether	whether	SCONJ
ftr-503	47	8	schneer	schneer	NOUN
ftr-503	47	9	would	would	AUX
ftr-503	47	10	have	have	AUX
ftr-503	47	11	been	be	AUX
ftr-503	47	12	entitled	entitle	VERB
ftr-503	47	13	to	to	PART
ftr-503	47	14	share	share	VERB
ftr-503	47	15	in	in	ADP
ftr-503	47	16	the	the	DET
ftr-503	47	17	fees	fee	NOUN
ftr-503	47	18	had	have	AUX
ftr-503	47	19	he	he	PRON
ftr-503	47	20	refused	refuse	VERB
ftr-503	47	21	to	to	PART
ftr-503	47	22	provide	provide	VERB
ftr-503	47	23	these	these	DET
ftr-503	47	24	consulting	consulting	NOUN
ftr-503	47	25	services	service	NOUN
ftr-503	47	26	.	.	PUNCT
ftr-503	48	1	7	7	NUM
ftr-503	48	2	schneer	schneer	NOUN
ftr-503	48	3	fully	fully	ADV
ftr-503	48	4	complied	comply	VERB
ftr-503	48	5	with	with	ADP
ftr-503	48	6	his	his	PRON
ftr-503	48	7	agreements	agreement	NOUN
ftr-503	48	8	and	and	CCONJ
ftr-503	48	9	turned	turn	VERB
ftr-503	48	10	over	over	ADP
ftr-503	48	11	to	to	ADP
ftr-503	48	12	the	the	DET
ftr-503	48	13	second	second	ADJ
ftr-503	48	14	and	and	CCONJ
ftr-503	48	15	third	third	ADJ
ftr-503	48	16	firms	firm	NOUN
ftr-503	48	17	all	all	DET
ftr-503	48	18	fees	fee	NOUN
ftr-503	48	19	he	he	PRON
ftr-503	48	20	received	receive	VERB
ftr-503	48	21	from	from	ADP
ftr-503	48	22	the	the	DET
ftr-503	48	23	first	first	ADJ
ftr-503	48	24	firm	firm	NOUN
ftr-503	48	25	.	.	PUNCT
ftr-503	49	1	'8	'8	PROPN
ftr-503	50	1	all	all	PRON
ftr-503	50	2	of	of	ADP
ftr-503	50	3	these	these	DET
ftr-503	50	4	fees	fee	NOUN
ftr-503	50	5	,	,	PUNCT
ftr-503	50	6	save	save	VERB
ftr-503	50	7	one	one	NUM
ftr-503	50	8	in	in	ADP
ftr-503	50	9	the	the	DET
ftr-503	50	10	amount	amount	NOUN
ftr-503	50	11	of	of	ADP
ftr-503	50	12	$	$	SYM
ftr-503	50	13	1,250	1,250	NUM
ftr-503	50	14	,	,	PUNCT
ftr-503	50	15	involved	involve	VERB
ftr-503	50	16	work	work	NOUN
ftr-503	50	17	performed	perform	VERB
ftr-503	50	18	after	after	ADP
ftr-503	50	19	schneer	schneer	NOUN
ftr-503	50	20	left	leave	VERB
ftr-503	50	21	his	his	PRON
ftr-503	50	22	first	first	ADJ
ftr-503	50	23	firm	firm	NOUN
ftr-503	50	24	;	;	PUNCT
ftr-503	50	25	the	the	DET
ftr-503	50	26	$	$	SYM
ftr-503	50	27	1,250	1,250	NUM
ftr-503	50	28	fee	fee	NOUN
ftr-503	50	29	was	be	AUX
ftr-503	50	30	fully	fully	ADV
ftr-503	50	31	earned	earn	VERB
ftr-503	50	32	before	before	ADP
ftr-503	50	33	his	his	PRON
ftr-503	50	34	departure	departure	NOUN
ftr-503	50	35	from	from	ADP
ftr-503	50	36	that	that	DET
ftr-503	50	37	firm	firm	NOUN
ftr-503	50	38	.	.	PUNCT
ftr-503	50	39	'	'	PUNCT
ftr-503	51	1	9	9	NUM
ftr-503	51	2	the	the	DET
ftr-503	51	3	issue	issue	NOUN
ftr-503	51	4	was	be	AUX
ftr-503	51	5	whether	whether	SCONJ
ftr-503	51	6	the	the	DET
ftr-503	51	7	fees	fee	NOUN
ftr-503	51	8	paid	pay	VERB
ftr-503	51	9	to	to	PART
ftr-503	51	10	schneer	schneer	VERB
ftr-503	51	11	were	be	AUX
ftr-503	51	12	taxable	taxable	ADJ
ftr-503	51	13	to	to	ADP
ftr-503	51	14	him	he	PRON
ftr-503	51	15	in	in	ADP
ftr-503	51	16	full	full	ADJ
ftr-503	51	17	under	under	ADP
ftr-503	51	18	the	the	DET
ftr-503	51	19	assignment	assignment	NOUN
ftr-503	51	20	of	of	ADP
ftr-503	51	21	income	income	NOUN
ftr-503	51	22	doctrine	doctrine	NOUN
ftr-503	51	23	,	,	PUNCT
ftr-503	51	24	because	because	SCONJ
ftr-503	51	25	he	he	PRON
ftr-503	51	26	had	have	AUX
ftr-503	51	27	earned	earn	VERB
ftr-503	51	28	them	they	PRON
ftr-503	51	29	,	,	PUNCT
ftr-503	51	30	or	or	CCONJ
ftr-503	51	31	whether	whether	SCONJ
ftr-503	51	32	they	they	PRON
ftr-503	51	33	constituted	constitute	VERB
ftr-503	51	34	partnership	partnership	NOUN
ftr-503	51	35	income	income	NOUN
ftr-503	51	36	,	,	PUNCT
ftr-503	51	37	in	in	ADP
ftr-503	51	38	which	which	DET
ftr-503	51	39	case	case	NOUN
ftr-503	51	40	schneer	schneer	NOUN
ftr-503	51	41	would	would	AUX
ftr-503	51	42	be	be	AUX
ftr-503	51	43	taxable	taxable	ADJ
ftr-503	51	44	only	only	ADV
ftr-503	51	45	on	on	ADP
ftr-503	51	46	his	his	PRON
ftr-503	51	47	distributive	distributive	ADJ
ftr-503	51	48	share	share	NOUN
ftr-503	51	49	of	of	ADP
ftr-503	51	50	such	such	ADJ
ftr-503	51	51	fees	fee	NOUN
ftr-503	51	52	.	.	PUNCT
ftr-503	52	1	had	have	AUX
ftr-503	52	2	the	the	DET
ftr-503	52	3	service	service	NOUN
ftr-503	52	4	been	be	AUX
ftr-503	52	5	successful	successful	ADJ
ftr-503	52	6	in	in	ADP
ftr-503	52	7	applying	apply	VERB
ftr-503	52	8	the	the	DET
ftr-503	52	9	doctrine	doctrine	NOUN
ftr-503	52	10	in	in	ADP
ftr-503	52	11	this	this	DET
ftr-503	52	12	case	case	NOUN
ftr-503	52	13	,	,	PUNCT
ftr-503	52	14	schneer	schneer	NOUN
ftr-503	52	15	apparently	apparently	ADV
ftr-503	52	16	would	would	AUX
ftr-503	52	17	have	have	AUX
ftr-503	52	18	been	be	AUX
ftr-503	52	19	taxed	tax	VERB
ftr-503	52	20	on	on	ADP
ftr-503	52	21	more	more	ADJ
ftr-503	52	22	than	than	ADP
ftr-503	52	23	100	100	NUM
ftr-503	52	24	%	%	NOUN
ftr-503	52	25	of	of	ADP
ftr-503	52	26	such	such	ADJ
ftr-503	52	27	fees	fee	NOUN
ftr-503	52	28	.	.	PUNCT
ftr-503	53	1	he	he	PRON
ftr-503	53	2	had	have	AUX
ftr-503	53	3	already	already	ADV
ftr-503	53	4	reported	report	VERB
ftr-503	53	5	his	his	PRON
ftr-503	53	6	distributive	distributive	ADJ
ftr-503	53	7	share	share	NOUN
ftr-503	53	8	of	of	ADP
ftr-503	53	9	the	the	DET
ftr-503	53	10	fees	fee	NOUN
ftr-503	53	11	as	as	ADP
ftr-503	53	12	income	income	NOUN
ftr-503	53	13	,	,	PUNCT
ftr-503	53	14	and	and	CCONJ
ftr-503	53	15	the	the	DET
ftr-503	53	16	service	service	NOUN
ftr-503	53	17	did	do	AUX
ftr-503	53	18	not	not	PART
ftr-503	53	19	offer	offer	VERB
ftr-503	53	20	to	to	PART
ftr-503	53	21	schneer	schneer	VERB
ftr-503	53	22	was	be	AUX
ftr-503	53	23	actually	actually	ADV
ftr-503	53	24	filed	file	VERB
ftr-503	53	25	on	on	ADP
ftr-503	53	26	december	december	PROPN
ftr-503	53	27	12	12	NUM
ftr-503	53	28	,	,	PUNCT
ftr-503	53	29	1991	1991	NUM
ftr-503	53	30	.	.	PUNCT
ftr-503	54	1	schneer	schneer	NOUN
ftr-503	54	2	,	,	PUNCT
ftr-503	54	3	97	97	NUM
ftr-503	54	4	t.c	t.c	PROPN
ftr-503	54	5	.	.	PUNCT
ftr-503	55	1	at	at	ADP
ftr-503	55	2	643	643	NUM
ftr-503	55	3	.	.	PUNCT
ftr-503	55	4	12	12	NUM
ftr-503	55	5	.	.	PUNCT
ftr-503	55	6	boyd	boyd	PROPN
ftr-503	55	7	c	c	PROPN
ftr-503	55	8	dyer	dyer	PROPN
ftr-503	55	9	,	,	PUNCT
ftr-503	55	10	new	new	ADJ
ftr-503	55	11	cases	case	NOUN
ftr-503	55	12	for	for	ADP
ftr-503	55	13	teachers	teacher	NOUN
ftr-503	55	14	,	,	PUNCT
ftr-503	55	15	newsl	newsl	NOUN
ftr-503	55	16	.	.	PUNCT
ftr-503	56	1	(	(	PUNCT
ftr-503	56	2	ass'n	ass'n	PROPN
ftr-503	56	3	of	of	ADP
ftr-503	56	4	am	am	NOUN
ftr-503	56	5	.	.	PUNCT
ftr-503	57	1	law	law	NOUN
ftr-503	57	2	sch	sch	PROPN
ftr-503	57	3	.	.	PROPN
ftr-503	57	4	,	,	PUNCT
ftr-503	57	5	section	section	NOUN
ftr-503	57	6	on	on	ADP
ftr-503	57	7	taxation	taxation	NOUN
ftr-503	57	8	,	,	PUNCT
ftr-503	57	9	wash	wash	NOUN
ftr-503	57	10	.	.	PROPN
ftr-503	57	11	,	,	PUNCT
ftr-503	57	12	d.c	d.c	PROPN
ftr-503	57	13	.	.	PROPN
ftr-503	57	14	)	)	PUNCT
ftr-503	57	15	,	,	PUNCT
ftr-503	57	16	apr	apr	PROPN
ftr-503	57	17	.	.	PROPN
ftr-503	57	18	1993	1993	NUM
ftr-503	57	19	,	,	PUNCT
ftr-503	57	20	at	at	ADP
ftr-503	57	21	9	9	NUM
ftr-503	57	22	.	.	NOUN
ftr-503	57	23	13	13	NUM
ftr-503	57	24	.	.	X
ftr-503	58	1	schneer	schneer	NOUN
ftr-503	58	2	,	,	PUNCT
ftr-503	58	3	97	97	NUM
ftr-503	58	4	t.c	t.c	PROPN
ftr-503	58	5	.	.	PUNCT
ftr-503	59	1	at	at	ADP
ftr-503	59	2	644	644	NUM
ftr-503	59	3	.	.	PUNCT
ftr-503	60	1	14	14	NUM
ftr-503	60	2	.	.	PUNCT
ftr-503	61	1	i	i	PRON
ftr-503	61	2	d.	d.	PROPN
ftr-503	61	3	at	at	ADP
ftr-503	61	4	645	645	NUM
ftr-503	61	5	.	.	PUNCT
ftr-503	61	6	15	15	NUM
ftr-503	61	7	.	.	PUNCT
ftr-503	62	1	i	i	PRON
ftr-503	62	2	d.	d.	PROPN
ftr-503	62	3	16	16	NUM
ftr-503	62	4	.	.	PUNCT
ftr-503	63	1	i	i	PRON
ftr-503	63	2	d.	d.	PROPN
ftr-503	63	3	17	17	NUM
ftr-503	63	4	.	.	PUNCT
ftr-503	64	1	i	i	PRON
ftr-503	64	2	d.	d.	PROPN
ftr-503	64	3	18	18	NUM
ftr-503	64	4	.	.	PUNCT
ftr-503	65	1	i	i	PRON
ftr-503	65	2	d.	d.	PROPN
ftr-503	65	3	at	at	ADP
ftr-503	65	4	646	646	NUM
ftr-503	65	5	.	.	PUNCT
ftr-503	66	1	19	19	NUM
ftr-503	66	2	.	.	PUNCT
ftr-503	67	1	i	i	PRON
ftr-503	67	2	d.	d.	PROPN
ftr-503	67	3	schneer	schneer	PROPN
ftr-503	67	4	received	receive	VERB
ftr-503	67	5	a	a	DET
ftr-503	67	6	total	total	NOUN
ftr-503	67	7	of	of	ADP
ftr-503	67	8	$	$	SYM
ftr-503	67	9	31,914	31,914	NUM
ftr-503	67	10	from	from	ADP
ftr-503	67	11	the	the	DET
ftr-503	67	12	first	first	ADJ
ftr-503	67	13	firm	firm	NOUN
ftr-503	67	14	,	,	PUNCT
ftr-503	67	15	which	which	PRON
ftr-503	67	16	he	he	PRON
ftr-503	67	17	remitted	remit	VERB
ftr-503	67	18	to	to	ADP
ftr-503	67	19	the	the	DET
ftr-503	67	20	second	second	ADJ
ftr-503	67	21	and	and	CCONJ
ftr-503	67	22	third	third	ADJ
ftr-503	67	23	firms	firm	NOUN
ftr-503	67	24	.	.	PUNCT
ftr-503	68	1	with	with	ADP
ftr-503	68	2	the	the	DET
ftr-503	68	3	exception	exception	NOUN
ftr-503	68	4	of	of	ADP
ftr-503	68	5	one	one	NUM
ftr-503	68	6	fee	fee	NOUN
ftr-503	68	7	in	in	ADP
ftr-503	68	8	the	the	DET
ftr-503	68	9	amount	amount	NOUN
ftr-503	68	10	of	of	ADP
ftr-503	68	11	s1,250	s1,250	PROPN
ftr-503	68	12	,	,	PUNCT
ftr-503	68	13	all	all	PRON
ftr-503	68	14	of	of	ADP
ftr-503	68	15	these	these	DET
ftr-503	68	16	fees	fee	NOUN
ftr-503	68	17	(	(	PUNCT
ftr-503	68	18	representing	represent	VERB
ftr-503	68	19	more	more	ADJ
ftr-503	68	20	than	than	ADP
ftr-503	68	21	96	96	NUM
ftr-503	68	22	%	%	NOUN
ftr-503	68	23	of	of	ADP
ftr-503	68	24	the	the	DET
ftr-503	68	25	total	total	ADJ
ftr-503	68	26	amount	amount	NOUN
ftr-503	68	27	of	of	ADP
ftr-503	68	28	fees	fee	NOUN
ftr-503	68	29	collected	collect	VERB
ftr-503	68	30	)	)	PUNCT
ftr-503	68	31	were	be	AUX
ftr-503	68	32	for	for	ADP
ftr-503	68	33	work	work	NOUN
ftr-503	68	34	performed	perform	VERB
ftr-503	68	35	after	after	ADP
ftr-503	68	36	schneer	schneer	NOUN
ftr-503	68	37	left	leave	VERB
ftr-503	68	38	the	the	DET
ftr-503	68	39	first	first	ADJ
ftr-503	68	40	firm	firm	NOUN
ftr-503	68	41	.	.	PUNCT
ftr-503	69	1	i	i	PRON
ftr-503	69	2	d.	d.	PROPN
ftr-503	69	3	1993j	1993j	PROPN
ftr-503	69	4	florida	florida	PROPN
ftr-503	69	5	tax	tax	NOUN
ftr-503	69	6	review	review	NOUN
ftr-503	69	7	adjust	adjust	VERB
ftr-503	69	8	his	his	PRON
ftr-503	69	9	distributive	distributive	ADJ
ftr-503	69	10	share	share	NOUN
ftr-503	69	11	or	or	CCONJ
ftr-503	69	12	allow	allow	VERB
ftr-503	69	13	him	he	PRON
ftr-503	69	14	a	a	DET
ftr-503	69	15	deduction	deduction	NOUN
ftr-503	69	16	for	for	ADP
ftr-503	69	17	the	the	DET
ftr-503	69	18	amounts	amount	NOUN
ftr-503	69	19	paid	pay	VERB
ftr-503	69	20	over	over	ADP
ftr-503	69	21	to	to	ADP
ftr-503	69	22	his	his	PRON
ftr-503	69	23	new	new	ADJ
ftr-503	69	24	firms	firm	NOUN
ftr-503	69	25	if	if	SCONJ
ftr-503	69	26	the	the	DET
ftr-503	69	27	court	court	NOUN
ftr-503	69	28	applied	apply	VERB
ftr-503	69	29	the	the	DET
ftr-503	69	30	doctrine.20	doctrine.20	PROPN
ftr-503	69	31	the	the	DET
ftr-503	69	32	tax	tax	NOUN
ftr-503	69	33	court	court	NOUN
ftr-503	69	34	held	hold	VERB
ftr-503	69	35	that	that	SCONJ
ftr-503	69	36	the	the	DET
ftr-503	69	37	$	$	SYM
ftr-503	69	38	1,250	1,250	NUM
ftr-503	69	39	fee	fee	NOUN
ftr-503	69	40	which	which	PRON
ftr-503	69	41	was	be	AUX
ftr-503	69	42	fully	fully	ADV
ftr-503	69	43	earned	earn	VERB
ftr-503	69	44	before	before	ADP
ftr-503	69	45	schneer	schneer	NOUN
ftr-503	69	46	left	leave	VERB
ftr-503	69	47	his	his	PRON
ftr-503	69	48	first	first	ADJ
ftr-503	69	49	finn	finn	PROPN
ftr-503	69	50	was	be	AUX
ftr-503	69	51	taxable	taxable	ADJ
ftr-503	69	52	to	to	ADP
ftr-503	69	53	him	he	PRON
ftr-503	69	54	,	,	PUNCT
ftr-503	69	55	because	because	SCONJ
ftr-503	69	56	it	it	PRON
ftr-503	69	57	had	have	AUX
ftr-503	69	58	already	already	ADV
ftr-503	69	59	accrued	accrue	VERB
ftr-503	69	60	to	to	ADP
ftr-503	69	61	him	he	PRON
ftr-503	69	62	under	under	ADP
ftr-503	69	63	the	the	DET
ftr-503	69	64	"	"	PUNCT
ftr-503	69	65	all	all	DET
ftr-503	69	66	events	event	NOUN
ftr-503	69	67	"	"	PUNCT
ftr-503	69	68	test.2	test.2	NOUN
ftr-503	69	69	'	'	PUNCT
ftr-503	69	70	in	in	ADP
ftr-503	69	71	the	the	DET
ftr-503	69	72	case	case	NOUN
ftr-503	69	73	of	of	ADP
ftr-503	69	74	the	the	DET
ftr-503	69	75	fees	fee	NOUN
ftr-503	69	76	earned	earn	VERB
ftr-503	69	77	after	after	ADP
ftr-503	69	78	schneer	schneer	NOUN
ftr-503	69	79	's	's	PART
ftr-503	69	80	departure	departure	NOUN
ftr-503	69	81	from	from	ADP
ftr-503	69	82	the	the	DET
ftr-503	69	83	first	first	ADJ
ftr-503	69	84	firm	firm	NOUN
ftr-503	69	85	,	,	PUNCT
ftr-503	69	86	the	the	DET
ftr-503	69	87	court	court	NOUN
ftr-503	69	88	perceived	perceive	VERB
ftr-503	69	89	a	a	DET
ftr-503	69	90	conflict	conflict	NOUN
ftr-503	69	91	between	between	ADP
ftr-503	69	92	the	the	DET
ftr-503	69	93	assignment	assignment	NOUN
ftr-503	69	94	of	of	ADP
ftr-503	69	95	income	income	NOUN
ftr-503	69	96	doctrine	doctrine	NOUN
ftr-503	69	97	,	,	PUNCT
ftr-503	69	98	which	which	PRON
ftr-503	69	99	taxes	tax	VERB
ftr-503	69	100	income	income	NOUN
ftr-503	69	101	to	to	ADP
ftr-503	69	102	the	the	DET
ftr-503	69	103	person	person	NOUN
ftr-503	69	104	who	who	PRON
ftr-503	69	105	earns	earn	VERB
ftr-503	69	106	it	it	PRON
ftr-503	69	107	,	,	PUNCT
ftr-503	69	108	and	and	CCONJ
ftr-503	69	109	the	the	DET
ftr-503	69	110	principles	principle	NOUN
ftr-503	69	111	of	of	ADP
ftr-503	69	112	partnership	partnership	NOUN
ftr-503	69	113	taxation	taxation	NOUN
ftr-503	69	114	,	,	PUNCT
ftr-503	69	115	which	which	DET
ftr-503	69	116	tax	tax	NOUN
ftr-503	69	117	partnership	partnership	NOUN
ftr-503	69	118	income	income	NOUN
ftr-503	69	119	to	to	ADP
ftr-503	69	120	the	the	DET
ftr-503	69	121	partners	partner	NOUN
ftr-503	69	122	in	in	ADP
ftr-503	69	123	accordance	accordance	NOUN
ftr-503	69	124	with	with	ADP
ftr-503	69	125	the	the	DET
ftr-503	69	126	terms	term	NOUN
ftr-503	69	127	of	of	ADP
ftr-503	69	128	the	the	DET
ftr-503	69	129	partnership	partnership	NOUN
ftr-503	69	130	agreement	agreement	NOUN
ftr-503	69	131	regardless	regardless	ADV
ftr-503	69	132	of	of	ADP
ftr-503	69	133	whose	whose	DET
ftr-503	69	134	personal	personal	ADJ
ftr-503	69	135	efforts	effort	NOUN
ftr-503	69	136	generated	generate	VERB
ftr-503	69	137	the	the	DET
ftr-503	69	138	income.22	income.22	NOUN
ftr-503	69	139	relying	rely	VERB
ftr-503	69	140	on	on	ADP
ftr-503	69	141	several	several	ADJ
ftr-503	69	142	revenue	revenue	NOUN
ftr-503	69	143	rulings	ruling	NOUN
ftr-503	69	144	and	and	CCONJ
ftr-503	69	145	case	case	NOUN
ftr-503	69	146	authority	authority	NOUN
ftr-503	69	147	,	,	PUNCT
ftr-503	69	148	the	the	DET
ftr-503	69	149	tax	tax	NOUN
ftr-503	69	150	court	court	NOUN
ftr-503	69	151	held	hold	VERB
ftr-503	69	152	that	that	DET
ftr-503	69	153	income	income	NOUN
ftr-503	69	154	in	in	ADP
ftr-503	69	155	such	such	ADJ
ftr-503	69	156	cases	case	NOUN
ftr-503	69	157	should	should	AUX
ftr-503	69	158	be	be	AUX
ftr-503	69	159	treated	treat	VERB
ftr-503	69	160	as	as	ADP
ftr-503	69	161	partnership	partnership	NOUN
ftr-503	69	162	,	,	PUNCT
ftr-503	69	163	not	not	PART
ftr-503	69	164	personal	personal	ADJ
ftr-503	69	165	,	,	PUNCT
ftr-503	69	166	income	income	NOUN
ftr-503	69	167	provided	provide	VERB
ftr-503	69	168	the	the	DET
ftr-503	69	169	services	service	NOUN
ftr-503	69	170	performed	perform	VERB
ftr-503	69	171	by	by	ADP
ftr-503	69	172	the	the	DET
ftr-503	69	173	partner	partner	NOUN
ftr-503	69	174	in	in	ADP
ftr-503	69	175	his	his	PRON
ftr-503	69	176	individual	individual	ADJ
ftr-503	69	177	capacity	capacity	NOUN
ftr-503	69	178	were	be	AUX
ftr-503	69	179	"	"	PUNCT
ftr-503	69	180	similar	similar	ADJ
ftr-503	69	181	"	"	PUNCT
ftr-503	69	182	to	to	ADP
ftr-503	69	183	those	those	PRON
ftr-503	69	184	performed	perform	VERB
ftr-503	69	185	by	by	ADP
ftr-503	69	186	the	the	DET
ftr-503	69	187	partnership.3	partnership.3	NOUN
ftr-503	69	188	the	the	DET
ftr-503	69	189	court	court	NOUN
ftr-503	69	190	held	hold	VERB
ftr-503	69	191	that	that	SCONJ
ftr-503	69	192	since	since	SCONJ
ftr-503	69	193	the	the	DET
ftr-503	69	194	consulting	consulting	NOUN
ftr-503	69	195	services	service	NOUN
ftr-503	69	196	performed	perform	VERB
ftr-503	69	197	by	by	ADP
ftr-503	69	198	schneer	schneer	NOUN
ftr-503	69	199	were	be	AUX
ftr-503	69	200	essentially	essentially	ADV
ftr-503	69	201	of	of	ADP
ftr-503	69	202	the	the	DET
ftr-503	69	203	same	same	ADJ
ftr-503	69	204	nature	nature	NOUN
ftr-503	69	205	as	as	ADP
ftr-503	69	206	those	those	PRON
ftr-503	69	207	performed	perform	VERB
ftr-503	69	208	by	by	ADP
ftr-503	69	209	the	the	DET
ftr-503	69	210	second	second	ADJ
ftr-503	69	211	and	and	CCONJ
ftr-503	69	212	the	the	DET
ftr-503	69	213	third	third	ADJ
ftr-503	69	214	firms	firm	NOUN
ftr-503	69	215	,	,	PUNCT
ftr-503	69	216	the	the	DET
ftr-503	69	217	fees	fee	NOUN
ftr-503	69	218	which	which	PRON
ftr-503	69	219	he	he	PRON
ftr-503	69	220	turned	turn	VERB
ftr-503	69	221	over	over	ADP
ftr-503	69	222	to	to	ADP
ftr-503	69	223	them	they	PRON
ftr-503	69	224	should	should	AUX
ftr-503	69	225	be	be	AUX
ftr-503	69	226	treated	treat	VERB
ftr-503	69	227	as	as	ADP
ftr-503	69	228	partnership	partnership	NOUN
ftr-503	69	229	income.24	income.24	NOUN
ftr-503	69	230	schneer	schneer	NOUN
ftr-503	69	231	was	be	AUX
ftr-503	69	232	therefore	therefore	ADV
ftr-503	69	233	not	not	PART
ftr-503	69	234	taxable	taxable	ADJ
ftr-503	69	235	on	on	ADP
ftr-503	69	236	such	such	ADJ
ftr-503	69	237	fees	fee	NOUN
ftr-503	69	238	except	except	SCONJ
ftr-503	69	239	to	to	ADP
ftr-503	69	240	the	the	DET
ftr-503	69	241	extent	extent	NOUN
ftr-503	69	242	of	of	ADP
ftr-503	69	243	his	his	PRON
ftr-503	69	244	distributive	distributive	ADJ
ftr-503	69	245	share	share	NOUN
ftr-503	69	246	of	of	ADP
ftr-503	69	247	them	they	PRON
ftr-503	69	248	.	.	PUNCT
ftr-503	70	1	the	the	DET
ftr-503	70	2	court	court	NOUN
ftr-503	70	3	did	do	AUX
ftr-503	70	4	not	not	PART
ftr-503	70	5	explain	explain	VERB
ftr-503	70	6	why	why	SCONJ
ftr-503	70	7	the	the	DET
ftr-503	70	8	similarity	similarity	NOUN
ftr-503	70	9	between	between	ADP
ftr-503	70	10	the	the	DET
ftr-503	70	11	taxpayer	taxpayer	NOUN
ftr-503	70	12	's	's	PART
ftr-503	70	13	activities	activity	NOUN
ftr-503	70	14	which	which	PRON
ftr-503	70	15	generated	generate	VERB
ftr-503	70	16	the	the	DET
ftr-503	70	17	fees	fee	NOUN
ftr-503	70	18	and	and	CCONJ
ftr-503	70	19	work	work	NOUN
ftr-503	70	20	normally	normally	ADV
ftr-503	70	21	performed	perform	VERB
ftr-503	70	22	by	by	ADP
ftr-503	70	23	the	the	DET
ftr-503	70	24	firm	firm	NOUN
ftr-503	70	25	should	should	AUX
ftr-503	70	26	have	have	VERB
ftr-503	70	27	any	any	DET
ftr-503	70	28	bearing	bearing	NOUN
ftr-503	70	29	on	on	ADP
ftr-503	70	30	the	the	DET
ftr-503	70	31	application	application	NOUN
ftr-503	70	32	of	of	ADP
ftr-503	70	33	the	the	DET
ftr-503	70	34	assignment	assignment	NOUN
ftr-503	70	35	of	of	ADP
ftr-503	70	36	income	income	NOUN
ftr-503	70	37	doctrine	doctrine	NOUN
ftr-503	70	38	,	,	PUNCT
ftr-503	70	39	'	'	PUNCT
ftr-503	70	40	and	and	CCONJ
ftr-503	70	41	it	it	PRON
ftr-503	70	42	is	be	AUX
ftr-503	70	43	this	this	DET
ftr-503	70	44	aspect	aspect	NOUN
ftr-503	70	45	of	of	ADP
ftr-503	70	46	the	the	DET
ftr-503	70	47	decision	decision	NOUN
ftr-503	70	48	which	which	PRON
ftr-503	70	49	caused	cause	VERB
ftr-503	70	50	the	the	DET
ftr-503	70	51	dissent	dissent	NOUN
ftr-503	70	52	and	and	CCONJ
ftr-503	70	53	other	other	ADJ
ftr-503	70	54	critics	critic	NOUN
ftr-503	70	55	to	to	PART
ftr-503	70	56	denounce	denounce	VERB
ftr-503	70	57	it	it	PRON
ftr-503	70	58	as	as	ADP
ftr-503	70	59	"	"	PUNCT
ftr-503	70	60	unprincipled	unprincipled	ADJ
ftr-503	70	61	.	.	PUNCT
ftr-503	71	1	26	26	NUM
ftr-503	71	2	20	20	NUM
ftr-503	71	3	.	.	PUNCT
ftr-503	72	1	see	see	VERB
ftr-503	72	2	martin	martin	PROPN
ftr-503	72	3	b.	b.	PROPN
ftr-503	72	4	cowan	cowan	PROPN
ftr-503	72	5	,	,	PUNCT
ftr-503	72	6	tax	tax	NOUN
ftr-503	72	7	court	court	NOUN
ftr-503	72	8	leaves	leave	VERB
ftr-503	72	9	confusion	confusion	NOUN
ftr-503	72	10	in	in	ADP
ftr-503	72	11	wake	wake	NOUN
ftr-503	72	12	of	of	ADP
ftr-503	72	13	decision	decision	NOUN
ftr-503	72	14	on	on	ADP
ftr-503	72	15	assignment	assignment	NOUN
ftr-503	72	16	of	of	ADP
ftr-503	72	17	income	income	NOUN
ftr-503	72	18	to	to	ADP
ftr-503	72	19	partnership	partnership	NOUN
ftr-503	72	20	,	,	PUNCT
ftr-503	72	21	special	special	ADJ
ftr-503	72	22	report	report	NOUN
ftr-503	72	23	,	,	PUNCT
ftr-503	72	24	55	55	NUM
ftr-503	72	25	tax	tax	NOUN
ftr-503	72	26	notes	note	NOUN
ftr-503	72	27	1535	1535	NUM
ftr-503	72	28	,	,	PUNCT
ftr-503	72	29	1535	1535	NUM
ftr-503	72	30	(	(	PUNCT
ftr-503	72	31	june	june	PROPN
ftr-503	72	32	15	15	NUM
ftr-503	72	33	,	,	PUNCT
ftr-503	72	34	1992	1992	NUM
ftr-503	72	35	)	)	PUNCT
ftr-503	72	36	.	.	PUNCT
ftr-503	73	1	21	21	NUM
ftr-503	73	2	.	.	X
ftr-503	73	3	schneer	schneer	PROPN
ftr-503	73	4	,	,	PUNCT
ftr-503	73	5	97	97	NUM
ftr-503	73	6	t.c	t.c	PROPN
ftr-503	73	7	.	.	PUNCT
ftr-503	74	1	at	at	ADP
ftr-503	74	2	649	649	NUM
ftr-503	74	3	-	-	SYM
ftr-503	74	4	52	52	NUM
ftr-503	74	5	.	.	PUNCT
ftr-503	75	1	although	although	SCONJ
ftr-503	75	2	the	the	DET
ftr-503	75	3	tax	tax	NOUN
ftr-503	75	4	court	court	NOUN
ftr-503	75	5	applied	apply	VERB
ftr-503	75	6	an	an	DET
ftr-503	75	7	accrual	accrual	ADJ
ftr-503	75	8	concept	concept	NOUN
ftr-503	75	9	,	,	PUNCT
ftr-503	75	10	that	that	ADV
ftr-503	75	11	is	is	ADV
ftr-503	75	12	,	,	PUNCT
ftr-503	75	13	the	the	DET
ftr-503	75	14	"	"	PUNCT
ftr-503	75	15	all	all	DET
ftr-503	75	16	events	event	NOUN
ftr-503	75	17	"	"	PUNCT
ftr-503	75	18	test	test	NOUN
ftr-503	75	19	,	,	PUNCT
ftr-503	75	20	in	in	ADP
ftr-503	75	21	determining	determine	VERB
ftr-503	75	22	that	that	DET
ftr-503	75	23	schneer	schneer	NOUN
ftr-503	75	24	was	be	AUX
ftr-503	75	25	taxable	taxable	ADJ
ftr-503	75	26	on	on	ADP
ftr-503	75	27	the	the	DET
ftr-503	75	28	fee	fee	NOUN
ftr-503	75	29	that	that	PRON
ftr-503	75	30	was	be	AUX
ftr-503	75	31	fully	fully	ADV
ftr-503	75	32	earned	earn	VERB
ftr-503	75	33	before	before	SCONJ
ftr-503	75	34	he	he	PRON
ftr-503	75	35	left	leave	VERB
ftr-503	75	36	the	the	DET
ftr-503	75	37	first	first	ADJ
ftr-503	75	38	firm	firm	NOUN
ftr-503	75	39	,	,	PUNCT
ftr-503	75	40	he	he	PRON
ftr-503	75	41	was	be	AUX
ftr-503	75	42	a	a	DET
ftr-503	75	43	cash	cash	NOUN
ftr-503	75	44	-	-	PUNCT
ftr-503	75	45	basis	basis	NOUN
ftr-503	75	46	taxpayer	taxpayer	NOUN
ftr-503	75	47	.	.	PUNCT
ftr-503	76	1	i	i	PRON
ftr-503	76	2	d.	d.	PROPN
ftr-503	76	3	at	at	ADP
ftr-503	76	4	645	645	NUM
ftr-503	76	5	.	.	PUNCT
ftr-503	77	1	22	22	NUM
ftr-503	77	2	.	.	PUNCT
ftr-503	78	1	i	i	PRON
ftr-503	78	2	d.	d.	PROPN
ftr-503	78	3	at	at	ADP
ftr-503	78	4	657	657	NUM
ftr-503	78	5	-	-	SYM
ftr-503	78	6	58	58	NUM
ftr-503	78	7	.	.	PUNCT
ftr-503	79	1	23	23	NUM
ftr-503	79	2	.	.	PUNCT
ftr-503	80	1	i	i	PRON
ftr-503	80	2	d.	d.	PROPN
ftr-503	80	3	at	at	ADP
ftr-503	80	4	652	652	NUM
ftr-503	80	5	-	-	SYM
ftr-503	80	6	56	56	NUM
ftr-503	80	7	.	.	NOUN
ftr-503	80	8	24	24	NUM
ftr-503	80	9	.	.	PUNCT
ftr-503	81	1	i	i	PRON
ftr-503	81	2	d.	d.	PROPN
ftr-503	81	3	at	at	ADP
ftr-503	81	4	656	656	NUM
ftr-503	81	5	.	.	PUNCT
ftr-503	82	1	25	25	NUM
ftr-503	82	2	.	.	PUNCT
ftr-503	83	1	judge	judge	PROPN
ftr-503	83	2	halpern	halpern	PROPN
ftr-503	83	3	commented	comment	VERB
ftr-503	83	4	that	that	SCONJ
ftr-503	83	5	:	:	PUNCT
ftr-503	83	6	[	[	X
ftr-503	83	7	t]he	t]he	X
ftr-503	83	8	majority	majority	NOUN
ftr-503	83	9	fails	fail	VERB
ftr-503	83	10	to	to	PART
ftr-503	83	11	explain	explain	VERB
ftr-503	83	12	why	why	SCONJ
ftr-503	83	13	the	the	DET
ftr-503	83	14	similarity	similarity	NOUN
ftr-503	83	15	of	of	ADP
ftr-503	83	16	the	the	DET
ftr-503	83	17	work	work	NOUN
ftr-503	83	18	done	do	VERB
ftr-503	83	19	by	by	ADP
ftr-503	83	20	the	the	DET
ftr-503	83	21	partner	partner	NOUN
ftr-503	83	22	to	to	PART
ftr-503	83	23	earn	earn	VERB
ftr-503	83	24	the	the	DET
ftr-503	83	25	fees	fee	NOUN
ftr-503	83	26	to	to	ADP
ftr-503	83	27	the	the	DET
ftr-503	83	28	work	work	NOUN
ftr-503	83	29	of	of	ADP
ftr-503	83	30	the	the	DET
ftr-503	83	31	partnership	partnership	NOUN
ftr-503	83	32	is	be	AUX
ftr-503	83	33	determinative	determinative	ADJ
ftr-503	83	34	.	.	PUNCT
ftr-503	84	1	that	that	DET
ftr-503	84	2	failure	failure	NOUN
ftr-503	84	3	not	not	PART
ftr-503	84	4	only	only	ADV
ftr-503	84	5	casts	cast	VERB
ftr-503	84	6	doubt	doubt	NOUN
ftr-503	84	7	upon	upon	SCONJ
ftr-503	84	8	the	the	DET
ftr-503	84	9	correctness	correctness	NOUN
ftr-503	84	10	of	of	ADP
ftr-503	84	11	this	this	DET
ftr-503	84	12	decision	decision	NOUN
ftr-503	84	13	,	,	PUNCT
ftr-503	84	14	but	but	CCONJ
ftr-503	84	15	foreshadows	foreshadow	VERB
ftr-503	84	16	the	the	DET
ftr-503	84	17	difficulty	difficulty	NOUN
ftr-503	84	18	future	future	ADJ
ftr-503	84	19	courts	court	NOUN
ftr-503	84	20	will	will	AUX
ftr-503	84	21	have	have	VERB
ftr-503	84	22	in	in	ADP
ftr-503	84	23	resolving	resolve	VERB
ftr-503	84	24	the	the	DET
ftr-503	84	25	question	question	NOUN
ftr-503	84	26	:	:	PUNCT
ftr-503	84	27	how	how	SCONJ
ftr-503	84	28	similar	similar	ADJ
ftr-503	84	29	is	be	AUX
ftr-503	84	30	similar	similar	ADJ
ftr-503	84	31	enough	enough	ADV
ftr-503	84	32	?	?	PUNCT
ftr-503	85	1	without	without	ADP
ftr-503	85	2	any	any	DET
ftr-503	85	3	inkling	inkling	NOUN
ftr-503	85	4	of	of	ADP
ftr-503	85	5	why	why	SCONJ
ftr-503	85	6	similarity	similarity	NOUN
ftr-503	85	7	has	have	AUX
ftr-503	85	8	been	be	AUX
ftr-503	85	9	deemed	deem	VERB
ftr-503	85	10	important	important	ADJ
ftr-503	85	11	,	,	PUNCT
ftr-503	85	12	future	future	ADJ
ftr-503	85	13	courts	court	NOUN
ftr-503	85	14	will	will	AUX
ftr-503	85	15	lack	lack	VERB
ftr-503	85	16	any	any	DET
ftr-503	85	17	effective	effective	ADJ
ftr-503	85	18	guidelines	guideline	NOUN
ftr-503	85	19	for	for	ADP
ftr-503	85	20	answering	answer	VERB
ftr-503	85	21	that	that	DET
ftr-503	85	22	question	question	NOUN
ftr-503	85	23	.	.	PUNCT
ftr-503	86	1	i	i	PRON
ftr-503	86	2	d.	d.	PROPN
ftr-503	86	3	at	at	ADP
ftr-503	86	4	669	669	NUM
ftr-503	86	5	n.3	n.3	NOUN
ftr-503	86	6	(	(	PUNCT
ftr-503	86	7	halpern	halpern	PROPN
ftr-503	86	8	,	,	PUNCT
ftr-503	86	9	j.	j.	PROPN
ftr-503	86	10	,	,	PUNCT
ftr-503	86	11	dissenting	dissent	VERB
ftr-503	86	12	)	)	PUNCT
ftr-503	86	13	.	.	PUNCT
ftr-503	87	1	26	26	NUM
ftr-503	87	2	.	.	PUNCT
ftr-503	88	1	i	i	PRON
ftr-503	88	2	d.	d.	PROPN
ftr-503	88	3	at	at	ADP
ftr-503	88	4	669	669	NUM
ftr-503	88	5	(	(	PUNCT
ftr-503	88	6	halpern	halpern	PROPN
ftr-503	88	7	,	,	PUNCT
ftr-503	88	8	j.	j.	PROPN
ftr-503	88	9	,	,	PUNCT
ftr-503	88	10	dissenting	dissent	VERB
ftr-503	88	11	)	)	PUNCT
ftr-503	88	12	.	.	PUNCT
ftr-503	89	1	see	see	VERB
ftr-503	89	2	cowan	cowan	PROPN
ftr-503	89	3	,	,	PUNCT
ftr-503	89	4	supra	supra	PROPN
ftr-503	89	5	note	note	PROPN
ftr-503	89	6	20	20	NUM
ftr-503	89	7	,	,	PUNCT
ftr-503	89	8	at	at	ADP
ftr-503	89	9	1541	1541	NUM
ftr-503	89	10	.	.	PUNCT
ftr-503	90	1	[	[	X
ftr-503	90	2	vol	vol	NOUN
ftr-503	90	3	1:11	1:11	NUM
ftr-503	90	4	scmneer	scmneer	NOUN
ftr-503	90	5	v.	v.	ADP
ftr-503	90	6	conmissioner	conmissioner	NOUN
ftr-503	90	7	i	i	PRON
ftr-503	90	8	agree	agree	VERB
ftr-503	90	9	with	with	ADP
ftr-503	90	10	the	the	DET
ftr-503	90	11	critics	critic	NOUN
ftr-503	90	12	who	who	PRON
ftr-503	90	13	have	have	AUX
ftr-503	90	14	denounced	denounce	VERB
ftr-503	90	15	the	the	DET
ftr-503	90	16	rationale	rationale	NOUN
ftr-503	90	17	of	of	ADP
ftr-503	90	18	schneer	schneer	NOUN
ftr-503	90	19	as	as	ADP
ftr-503	90	20	unprincipled	unprincipled	ADJ
ftr-503	90	21	,	,	PUNCT
ftr-503	90	22	yet	yet	CCONJ
ftr-503	90	23	at	at	ADP
ftr-503	90	24	the	the	DET
ftr-503	90	25	same	same	ADJ
ftr-503	90	26	time	time	NOUN
ftr-503	90	27	i	i	PRON
ftr-503	90	28	believe	believe	VERB
ftr-503	90	29	the	the	DET
ftr-503	90	30	results	result	NOUN
ftr-503	90	31	in	in	ADP
ftr-503	90	32	the	the	DET
ftr-503	90	33	case	case	NOUN
ftr-503	90	34	are	be	AUX
ftr-503	90	35	substantially	substantially	ADV
ftr-503	90	36	correct	correct	ADJ
ftr-503	90	37	.	.	PUNCT
ftr-503	91	1	however	however	ADV
ftr-503	91	2	,	,	PUNCT
ftr-503	91	3	both	both	CCONJ
ftr-503	91	4	the	the	DET
ftr-503	91	5	court	court	NOUN
ftr-503	91	6	and	and	CCONJ
ftr-503	91	7	its	its	PRON
ftr-503	91	8	critics	critic	NOUN
ftr-503	91	9	failed	fail	VERB
ftr-503	91	10	to	to	PART
ftr-503	91	11	grasp	grasp	VERB
ftr-503	91	12	the	the	DET
ftr-503	91	13	true	true	ADJ
ftr-503	91	14	rationale	rationale	NOUN
ftr-503	91	15	for	for	ADP
ftr-503	91	16	the	the	DET
ftr-503	91	17	assignment	assignment	NOUN
ftr-503	91	18	of	of	ADP
ftr-503	91	19	income	income	NOUN
ftr-503	91	20	doctrine	doctrine	NOUN
ftr-503	91	21	and	and	CCONJ
ftr-503	91	22	were	be	AUX
ftr-503	91	23	diverted	divert	VERB
ftr-503	91	24	into	into	ADP
ftr-503	91	25	chasing	chasing	NOUN
ftr-503	91	26	will	will	AUX
ftr-503	91	27	-	-	PUNCT
ftr-503	91	28	o'-the	o'-the	VERB
ftr-503	91	29	-	-	PUNCT
ftr-503	91	30	wisps	wisps	NOUN
ftr-503	91	31	such	such	ADJ
ftr-503	91	32	as	as	ADP
ftr-503	91	33	the	the	DET
ftr-503	91	34	tests	test	NOUN
ftr-503	91	35	of	of	ADP
ftr-503	91	36	"	"	PUNCT
ftr-503	91	37	similarity	similarity	NOUN
ftr-503	91	38	"	"	PUNCT
ftr-503	91	39	and	and	CCONJ
ftr-503	91	40	"	"	PUNCT
ftr-503	91	41	agency	agency	NOUN
ftr-503	91	42	.	.	PUNCT
ftr-503	91	43	"	"	PUNCT
ftr-503	92	1	the	the	DET
ftr-503	92	2	true	true	ADJ
ftr-503	92	3	nature	nature	NOUN
ftr-503	92	4	of	of	ADP
ftr-503	92	5	the	the	DET
ftr-503	92	6	assignment	assignment	NOUN
ftr-503	92	7	of	of	ADP
ftr-503	92	8	income	income	NOUN
ftr-503	92	9	doctrine	doctrine	NOUN
ftr-503	92	10	is	be	AUX
ftr-503	92	11	simply	simply	ADV
ftr-503	92	12	this	this	PRON
ftr-503	92	13	:	:	PUNCT
ftr-503	92	14	it	it	PRON
ftr-503	92	15	is	be	AUX
ftr-503	92	16	a	a	DET
ftr-503	92	17	remedial	remedial	ADJ
ftr-503	92	18	doctrine	doctrine	NOUN
ftr-503	92	19	designed	design	VERB
ftr-503	92	20	to	to	PART
ftr-503	92	21	prevent	prevent	VERB
ftr-503	92	22	high	high	ADJ
ftr-503	92	23	income	income	NOUN
ftr-503	92	24	taxpayers	taxpayer	NOUN
ftr-503	92	25	from	from	ADP
ftr-503	92	26	fragmenting	fragment	VERB
ftr-503	92	27	their	their	PRON
ftr-503	92	28	taxable	taxable	ADJ
ftr-503	92	29	income	income	NOUN
ftr-503	92	30	among	among	ADP
ftr-503	92	31	related	related	ADJ
ftr-503	92	32	and	and	CCONJ
ftr-503	92	33	lower	low	ADJ
ftr-503	92	34	income	income	NOUN
ftr-503	92	35	taxpayers	taxpayer	NOUN
ftr-503	92	36	thereby	thereby	ADV
ftr-503	92	37	undermining	undermine	VERB
ftr-503	92	38	the	the	DET
ftr-503	92	39	graduated	graduated	ADJ
ftr-503	92	40	nature	nature	NOUN
ftr-503	92	41	of	of	ADP
ftr-503	92	42	the	the	DET
ftr-503	92	43	income	income	NOUN
ftr-503	92	44	tax	tax	NOUN
ftr-503	92	45	system	system	NOUN
ftr-503	92	46	.	.	PUNCT
ftr-503	93	1	the	the	DET
ftr-503	93	2	assignment	assignment	NOUN
ftr-503	93	3	of	of	ADP
ftr-503	93	4	income	income	NOUN
ftr-503	93	5	doctrine	doctrine	NOUN
ftr-503	93	6	implements	implement	VERB
ftr-503	93	7	this	this	DET
ftr-503	93	8	policy	policy	NOUN
ftr-503	93	9	by	by	ADP
ftr-503	93	10	refusing	refuse	VERB
ftr-503	93	11	to	to	PART
ftr-503	93	12	give	give	VERB
ftr-503	93	13	effect	effect	NOUN
ftr-503	93	14	,	,	PUNCT
ftr-503	93	15	for	for	ADP
ftr-503	93	16	tax	tax	NOUN
ftr-503	93	17	purposes	purpose	NOUN
ftr-503	93	18	,	,	PUNCT
ftr-503	93	19	to	to	ADP
ftr-503	93	20	gratuitous	gratuitous	ADJ
ftr-503	93	21	shifts	shift	NOUN
ftr-503	93	22	of	of	ADP
ftr-503	93	23	taxable	taxable	ADJ
ftr-503	93	24	income	income	NOUN
ftr-503	93	25	from	from	ADP
ftr-503	93	26	one	one	NUM
ftr-503	93	27	taxpayer	taxpayer	NOUN
ftr-503	93	28	to	to	ADP
ftr-503	93	29	another	another	PRON
ftr-503	93	30	.	.	PUNCT
ftr-503	94	1	if	if	SCONJ
ftr-503	94	2	this	this	DET
ftr-503	94	3	widely	widely	ADV
ftr-503	94	4	accepted	accept	VERB
ftr-503	94	5	rationale	rationale	NOUN
ftr-503	94	6	of	of	ADP
ftr-503	94	7	the	the	DET
ftr-503	94	8	doctrine	doctrine	NOUN
ftr-503	94	9	is	be	AUX
ftr-503	94	10	respected	respect	VERB
ftr-503	94	11	,	,	PUNCT
ftr-503	94	12	many	many	ADJ
ftr-503	94	13	puzzles	puzzle	NOUN
ftr-503	94	14	encountered	encounter	VERB
ftr-503	94	15	in	in	ADP
ftr-503	94	16	applying	apply	VERB
ftr-503	94	17	the	the	DET
ftr-503	94	18	doctrine	doctrine	NOUN
ftr-503	94	19	yield	yield	VERB
ftr-503	94	20	themselves	themselves	PRON
ftr-503	94	21	to	to	ADP
ftr-503	94	22	easy	easy	ADJ
ftr-503	94	23	solution	solution	NOUN
ftr-503	94	24	.	.	PUNCT
ftr-503	95	1	this	this	PRON
ftr-503	95	2	is	be	AUX
ftr-503	95	3	true	true	ADJ
ftr-503	95	4	of	of	ADP
ftr-503	95	5	schneer	schneer	NOUN
ftr-503	95	6	itself	itself	PRON
ftr-503	95	7	.	.	PUNCT
ftr-503	96	1	schneer	schneer	NOUN
ftr-503	96	2	did	do	AUX
ftr-503	96	3	not	not	PART
ftr-503	96	4	involve	involve	VERB
ftr-503	96	5	the	the	DET
ftr-503	96	6	gratuitous	gratuitous	ADJ
ftr-503	96	7	shifting	shifting	NOUN
ftr-503	96	8	of	of	ADP
ftr-503	96	9	income	income	NOUN
ftr-503	96	10	from	from	ADP
ftr-503	96	11	a	a	DET
ftr-503	96	12	high	high	ADJ
ftr-503	96	13	income	income	NOUN
ftr-503	96	14	family	family	NOUN
ftr-503	96	15	member	member	NOUN
ftr-503	96	16	to	to	ADP
ftr-503	96	17	a	a	DET
ftr-503	96	18	low	low	ADJ
ftr-503	96	19	income	income	NOUN
ftr-503	96	20	family	family	NOUN
ftr-503	96	21	member	member	NOUN
ftr-503	96	22	,	,	PUNCT
ftr-503	96	23	the	the	DET
ftr-503	96	24	classic	classic	ADJ
ftr-503	96	25	case	case	NOUN
ftr-503	96	26	for	for	ADP
ftr-503	96	27	applying	apply	VERB
ftr-503	96	28	the	the	DET
ftr-503	96	29	doctrine	doctrine	NOUN
ftr-503	96	30	,	,	PUNCT
ftr-503	96	31	but	but	CCONJ
ftr-503	96	32	rather	rather	ADV
ftr-503	96	33	it	it	PRON
ftr-503	96	34	involved	involve	VERB
ftr-503	96	35	a	a	DET
ftr-503	96	36	hard	hard	ADV
ftr-503	96	37	-	-	PUNCT
ftr-503	96	38	headed	head	VERB
ftr-503	96	39	negotiation	negotiation	NOUN
ftr-503	96	40	conducted	conduct	VERB
ftr-503	96	41	at	at	ADP
ftr-503	96	42	arm's	arm'	NOUN
ftr-503	96	43	-	-	PUNCT
ftr-503	96	44	length	length	NOUN
ftr-503	96	45	between	between	ADP
ftr-503	96	46	unrelated	unrelated	ADJ
ftr-503	96	47	parties	party	NOUN
ftr-503	96	48	.	.	PUNCT
ftr-503	97	1	for	for	ADP
ftr-503	97	2	every	every	DET
ftr-503	97	3	dollar	dollar	NOUN
ftr-503	97	4	of	of	ADP
ftr-503	97	5	taxable	taxable	ADJ
ftr-503	97	6	income	income	NOUN
ftr-503	97	7	that	that	PRON
ftr-503	97	8	schneer	schneer	NOUN
ftr-503	97	9	assigned	assign	VERB
ftr-503	97	10	to	to	ADP
ftr-503	97	11	his	his	PRON
ftr-503	97	12	new	new	ADJ
ftr-503	97	13	partnership	partnership	NOUN
ftr-503	97	14	,	,	PUNCT
ftr-503	97	15	he	he	PRON
ftr-503	97	16	received	receive	VERB
ftr-503	97	17	(	(	PUNCT
ftr-503	97	18	or	or	CCONJ
ftr-503	97	19	expected	expect	VERB
ftr-503	97	20	to	to	PART
ftr-503	97	21	receive	receive	VERB
ftr-503	97	22	)	)	PUNCT
ftr-503	97	23	a	a	DET
ftr-503	97	24	dollar	dollar	NOUN
ftr-503	97	25	of	of	ADP
ftr-503	97	26	taxable	taxable	ADJ
ftr-503	97	27	income	income	NOUN
ftr-503	97	28	in	in	ADP
ftr-503	97	29	return	return	NOUN
ftr-503	97	30	.	.	PUNCT
ftr-503	98	1	there	there	PRON
ftr-503	98	2	is	be	VERB
ftr-503	98	3	simply	simply	ADV
ftr-503	98	4	no	no	DET
ftr-503	98	5	reason	reason	NOUN
ftr-503	98	6	to	to	PART
ftr-503	98	7	believe	believe	VERB
ftr-503	98	8	that	that	SCONJ
ftr-503	98	9	taxable	taxable	ADJ
ftr-503	98	10	income	income	NOUN
ftr-503	98	11	was	be	AUX
ftr-503	98	12	being	be	AUX
ftr-503	98	13	shifted	shift	VERB
ftr-503	98	14	in	in	ADP
ftr-503	98	15	scirneer	scirneer	NOUN
ftr-503	98	16	from	from	ADP
ftr-503	98	17	one	one	NUM
ftr-503	98	18	taxpayer	taxpayer	NOUN
ftr-503	98	19	to	to	ADP
ftr-503	98	20	another	another	PRON
ftr-503	98	21	and	and	CCONJ
ftr-503	98	22	thus	thus	ADV
ftr-503	98	23	no	no	DET
ftr-503	98	24	occasion	occasion	NOUN
ftr-503	98	25	to	to	PART
ftr-503	98	26	apply	apply	VERB
ftr-503	98	27	the	the	DET
ftr-503	98	28	assignment	assignment	NOUN
ftr-503	98	29	of	of	ADP
ftr-503	98	30	income	income	NOUN
ftr-503	98	31	doctrine.27	doctrine.27	PROPN
ftr-503	98	32	somehow	somehow	ADV
ftr-503	98	33	,	,	PUNCT
ftr-503	98	34	the	the	DET
ftr-503	98	35	courts	court	NOUN
ftr-503	98	36	and	and	CCONJ
ftr-503	98	37	the	the	DET
ftr-503	98	38	internal	internal	ADJ
ftr-503	98	39	revenue	revenue	NOUN
ftr-503	98	40	service	service	NOUN
ftr-503	98	41	have	have	AUX
ftr-503	98	42	lost	lose	VERB
ftr-503	98	43	sight	sight	NOUN
ftr-503	98	44	of	of	ADP
ftr-503	98	45	the	the	DET
ftr-503	98	46	crucial	crucial	ADJ
ftr-503	98	47	distinction	distinction	NOUN
ftr-503	98	48	between	between	ADP
ftr-503	98	49	gratuitous	gratuitous	ADJ
ftr-503	98	50	assignments	assignment	NOUN
ftr-503	98	51	of	of	ADP
ftr-503	98	52	income	income	NOUN
ftr-503	98	53	and	and	CCONJ
ftr-503	98	54	assignments	assignment	NOUN
ftr-503	98	55	of	of	ADP
ftr-503	98	56	income	income	NOUN
ftr-503	98	57	for	for	ADP
ftr-503	98	58	value	value	NOUN
ftr-503	98	59	in	in	ADP
ftr-503	98	60	personal	personal	ADJ
ftr-503	98	61	service	service	NOUN
ftr-503	98	62	cases	case	NOUN
ftr-503	98	63	and	and	CCONJ
ftr-503	98	64	as	as	ADP
ftr-503	98	65	a	a	DET
ftr-503	98	66	result	result	NOUN
ftr-503	98	67	have	have	AUX
ftr-503	98	68	produced	produce	VERB
ftr-503	98	69	a	a	DET
ftr-503	98	70	collection	collection	NOUN
ftr-503	98	71	of	of	ADP
ftr-503	98	72	irreconcilable	irreconcilable	ADJ
ftr-503	98	73	and	and	CCONJ
ftr-503	98	74	inexplicable	inexplicable	ADJ
ftr-503	98	75	cases	case	NOUN
ftr-503	98	76	and	and	CCONJ
ftr-503	98	77	rulings	ruling	NOUN
ftr-503	98	78	.	.	PUNCT
ftr-503	99	1	this	this	DET
ftr-503	99	2	article	article	NOUN
ftr-503	99	3	will	will	AUX
ftr-503	99	4	analyze	analyze	VERB
ftr-503	99	5	the	the	DET
ftr-503	99	6	proper	proper	ADJ
ftr-503	99	7	application	application	NOUN
ftr-503	99	8	of	of	ADP
ftr-503	99	9	the	the	DET
ftr-503	99	10	assignment	assignment	NOUN
ftr-503	99	11	of	of	ADP
ftr-503	99	12	income	income	NOUN
ftr-503	99	13	doctrine	doctrine	NOUN
ftr-503	99	14	to	to	ADP
ftr-503	99	15	personal	personal	ADJ
ftr-503	99	16	service	service	NOUN
ftr-503	99	17	income	income	NOUN
ftr-503	99	18	.	.	PUNCT
ftr-503	100	1	part	part	NOUN
ftr-503	100	2	ii	ii	PROPN
ftr-503	100	3	will	will	AUX
ftr-503	100	4	trace	trace	VERB
ftr-503	100	5	the	the	DET
ftr-503	100	6	historical	historical	ADJ
ftr-503	100	7	development	development	NOUN
ftr-503	100	8	of	of	ADP
ftr-503	100	9	the	the	DET
ftr-503	100	10	assignment	assignment	NOUN
ftr-503	100	11	of	of	ADP
ftr-503	100	12	income	income	NOUN
ftr-503	100	13	doctrine	doctrine	NOUN
ftr-503	100	14	and	and	CCONJ
ftr-503	100	15	will	will	AUX
ftr-503	100	16	analyze	analyze	VERB
ftr-503	100	17	the	the	DET
ftr-503	100	18	doctrine	doctrine	NOUN
ftr-503	100	19	's	's	PART
ftr-503	100	20	underlying	underlie	VERB
ftr-503	100	21	rationale	rationale	NOUN
ftr-503	100	22	.	.	PUNCT
ftr-503	101	1	the	the	DET
ftr-503	101	2	importance	importance	NOUN
ftr-503	101	3	of	of	ADP
ftr-503	101	4	distinguishing	distinguish	VERB
ftr-503	101	5	between	between	ADP
ftr-503	101	6	gratuitous	gratuitous	ADJ
ftr-503	101	7	and	and	CCONJ
ftr-503	101	8	nongratuitous	nongratuitous	ADJ
ftr-503	101	9	assignments	assignment	NOUN
ftr-503	101	10	of	of	ADP
ftr-503	101	11	income	income	NOUN
ftr-503	101	12	will	will	AUX
ftr-503	101	13	be	be	AUX
ftr-503	101	14	developed	develop	VERB
ftr-503	101	15	in	in	ADP
ftr-503	101	16	this	this	DET
ftr-503	101	17	part	part	NOUN
ftr-503	101	18	.	.	PUNCT
ftr-503	102	1	part	part	NOUN
ftr-503	102	2	iii	iii	PRON
ftr-503	102	3	will	will	AUX
ftr-503	102	4	present	present	VERB
ftr-503	102	5	a	a	DET
ftr-503	102	6	number	number	NOUN
ftr-503	102	7	of	of	ADP
ftr-503	102	8	hypothetical	hypothetical	ADJ
ftr-503	102	9	situations	situation	NOUN
ftr-503	102	10	drawn	draw	VERB
ftr-503	102	11	from	from	ADP
ftr-503	102	12	actual	actual	ADJ
ftr-503	102	13	cases	case	NOUN
ftr-503	102	14	and	and	CCONJ
ftr-503	102	15	rulings	ruling	NOUN
ftr-503	102	16	that	that	PRON
ftr-503	102	17	involve	involve	VERB
ftr-503	102	18	the	the	DET
ftr-503	102	19	application	application	NOUN
ftr-503	102	20	of	of	ADP
ftr-503	102	21	the	the	DET
ftr-503	102	22	doctrine	doctrine	NOUN
ftr-503	102	23	to	to	ADP
ftr-503	102	24	personal	personal	ADJ
ftr-503	102	25	service	service	NOUN
ftr-503	102	26	income	income	NOUN
ftr-503	102	27	.	.	PUNCT
ftr-503	103	1	this	this	PRON
ftr-503	103	2	will	will	AUX
ftr-503	103	3	both	both	PRON
ftr-503	103	4	show	show	VERB
ftr-503	103	5	the	the	DET
ftr-503	103	6	pervasiveness	pervasiveness	NOUN
ftr-503	103	7	of	of	ADP
ftr-503	103	8	the	the	DET
ftr-503	103	9	doctrine	doctrine	NOUN
ftr-503	103	10	and	and	CCONJ
ftr-503	103	11	lay	lie	VERB
ftr-503	103	12	the	the	DET
ftr-503	103	13	basis	basis	NOUN
ftr-503	103	14	for	for	ADP
ftr-503	103	15	further	further	ADJ
ftr-503	103	16	analysis	analysis	NOUN
ftr-503	103	17	.	.	PUNCT
ftr-503	104	1	part	part	NOUN
ftr-503	104	2	iv	iv	PRON
ftr-503	104	3	will	will	AUX
ftr-503	104	4	demonstrate	demonstrate	VERB
ftr-503	104	5	that	that	SCONJ
ftr-503	104	6	the	the	DET
ftr-503	104	7	tests	test	NOUN
ftr-503	104	8	currently	currently	ADV
ftr-503	104	9	used	use	VERB
ftr-503	104	10	by	by	ADP
ftr-503	104	11	the	the	DET
ftr-503	104	12	internal	internal	ADJ
ftr-503	104	13	revenue	revenue	NOUN
ftr-503	104	14	service	service	NOUN
ftr-503	104	15	and	and	CCONJ
ftr-503	104	16	the	the	DET
ftr-503	104	17	courts	court	NOUN
ftr-503	104	18	in	in	ADP
ftr-503	104	19	these	these	DET
ftr-503	104	20	situations	situation	NOUN
ftr-503	104	21	-	-	PUNCT
ftr-503	104	22	the	the	DET
ftr-503	104	23	"	"	PUNCT
ftr-503	104	24	similarity	similarity	NOUN
ftr-503	104	25	"	"	PUNCT
ftr-503	104	26	test	test	NOUN
ftr-503	104	27	and	and	CCONJ
ftr-503	104	28	the	the	DET
ftr-503	104	29	"	"	PUNCT
ftr-503	104	30	agency	agency	NOUN
ftr-503	104	31	"	"	PUNCT
ftr-503	104	32	test	test	NOUN
ftr-503	104	33	-	-	PUNCT
ftr-503	104	34	fail	fail	VERB
ftr-503	104	35	to	to	PART
ftr-503	104	36	provide	provide	VERB
ftr-503	104	37	either	either	CCONJ
ftr-503	104	38	a	a	DET
ftr-503	104	39	rational	rational	ADJ
ftr-503	104	40	or	or	CCONJ
ftr-503	104	41	workable	workable	ADJ
ftr-503	104	42	basis	basis	NOUN
ftr-503	104	43	for	for	ADP
ftr-503	104	44	solving	solve	VERB
ftr-503	104	45	these	these	DET
ftr-503	104	46	problems	problem	NOUN
ftr-503	104	47	.	.	PUNCT
ftr-503	105	1	instead	instead	ADV
ftr-503	105	2	,	,	PUNCT
ftr-503	105	3	they	they	PRON
ftr-503	105	4	have	have	AUX
ftr-503	105	5	resulted	result	VERB
ftr-503	105	6	in	in	ADP
ftr-503	105	7	a	a	DET
ftr-503	105	8	welter	welter	NOUN
ftr-503	105	9	of	of	ADP
ftr-503	105	10	unintelligible	unintelligible	ADJ
ftr-503	105	11	and	and	CCONJ
ftr-503	105	12	irreconcilable	irreconcilable	ADJ
ftr-503	105	13	decisions	decision	NOUN
ftr-503	105	14	.	.	PUNCT
ftr-503	106	1	finally	finally	ADV
ftr-503	106	2	,	,	PUNCT
ftr-503	106	3	part	part	NOUN
ftr-503	106	4	v	v	NOUN
ftr-503	106	5	will	will	AUX
ftr-503	106	6	show	show	VERB
ftr-503	106	7	how	how	SCONJ
ftr-503	106	8	reference	reference	NOUN
ftr-503	106	9	to	to	ADP
ftr-503	106	10	the	the	DET
ftr-503	106	11	doctrine	doctrine	NOUN
ftr-503	106	12	's	's	PART
ftr-503	106	13	underlying	underlie	VERB
ftr-503	106	14	purpose	purpose	NOUN
ftr-503	106	15	,	,	PUNCT
ftr-503	106	16	27	27	NUM
ftr-503	106	17	.	.	PUNCT
ftr-503	107	1	see	see	VERB
ftr-503	107	2	discussion	discussion	NOUN
ftr-503	107	3	infra	infra	NOUN
ftr-503	107	4	part	part	NOUN
ftr-503	107	5	v.a	v.a	PROPN
ftr-503	107	6	.	.	PROPN
ftr-503	107	7	19931	19931	NUM
ftr-503	107	8	florida	florida	PROPN
ftr-503	107	9	tax	tax	NOUN
ftr-503	107	10	review	review	NOUN
ftr-503	107	11	and	and	CCONJ
ftr-503	107	12	particularly	particularly	ADV
ftr-503	107	13	to	to	ADP
ftr-503	107	14	the	the	DET
ftr-503	107	15	basic	basic	ADJ
ftr-503	107	16	distinction	distinction	NOUN
ftr-503	107	17	between	between	ADP
ftr-503	107	18	gratuitous	gratuitous	ADJ
ftr-503	107	19	and	and	CCONJ
ftr-503	107	20	nongratuitous	nongratuitous	ADJ
ftr-503	107	21	assignments	assignment	NOUN
ftr-503	107	22	of	of	ADP
ftr-503	107	23	income	income	NOUN
ftr-503	107	24	,	,	PUNCT
ftr-503	107	25	solves	solve	VERB
ftr-503	107	26	many	many	ADJ
ftr-503	107	27	of	of	ADP
ftr-503	107	28	the	the	DET
ftr-503	107	29	puzzles	puzzle	NOUN
ftr-503	107	30	besetting	beset	VERB
ftr-503	107	31	the	the	DET
ftr-503	107	32	application	application	NOUN
ftr-503	107	33	of	of	ADP
ftr-503	107	34	the	the	DET
ftr-503	107	35	doctrine	doctrine	NOUN
ftr-503	107	36	.	.	PUNCT
ftr-503	108	1	ii	ii	PROPN
ftr-503	108	2	.	.	PUNCT
ftr-503	109	1	development	development	NOUN
ftr-503	109	2	of	of	ADP
ftr-503	109	3	the	the	DET
ftr-503	109	4	assignment	assignment	NOUN
ftr-503	109	5	of	of	ADP
ftr-503	109	6	income	income	NOUN
ftr-503	109	7	doctrine	doctrine	NOUN
ftr-503	109	8	and	and	CCONJ
ftr-503	109	9	examination	examination	NOUN
ftr-503	109	10	of	of	ADP
ftr-503	109	11	its	its	PRON
ftr-503	109	12	underlying	underlying	ADJ
ftr-503	109	13	rationale	rationale	NOUN
ftr-503	109	14	a.	a.	NOUN
ftr-503	109	15	gratuitous	gratuitous	ADJ
ftr-503	109	16	assignments	assignment	NOUN
ftr-503	109	17	of	of	ADP
ftr-503	109	18	personal	personal	ADJ
ftr-503	109	19	service	service	NOUN
ftr-503	109	20	income	income	NOUN
ftr-503	109	21	in	in	ADP
ftr-503	109	22	lucas	lucas	PROPN
ftr-503	109	23	v.	v.	PROPN
ftr-503	109	24	earl28	earl28	PROPN
ftr-503	109	25	a	a	DET
ftr-503	109	26	married	married	ADJ
ftr-503	109	27	couple	couple	NOUN
ftr-503	109	28	entered	enter	VERB
ftr-503	109	29	into	into	ADP
ftr-503	109	30	an	an	DET
ftr-503	109	31	agreement	agreement	NOUN
ftr-503	109	32	in	in	ADP
ftr-503	109	33	1901	1901	NUM
ftr-503	109	34	which	which	PRON
ftr-503	109	35	granted	grant	VERB
ftr-503	109	36	each	each	DET
ftr-503	109	37	spouse	spouse	NOUN
ftr-503	109	38	absolute	absolute	ADJ
ftr-503	109	39	ownership	ownership	NOUN
ftr-503	109	40	of	of	ADP
ftr-503	109	41	one	one	NUM
ftr-503	109	42	-	-	PUNCT
ftr-503	109	43	half	half	NOUN
ftr-503	109	44	of	of	ADP
ftr-503	109	45	any	any	DET
ftr-503	109	46	income	income	NOUN
ftr-503	109	47	earned	earn	VERB
ftr-503	109	48	by	by	ADP
ftr-503	109	49	the	the	DET
ftr-503	109	50	other.29	other.29	NOUN
ftr-503	109	51	on	on	ADP
ftr-503	109	52	his	his	PRON
ftr-503	109	53	1920	1920	NUM
ftr-503	109	54	and	and	CCONJ
ftr-503	109	55	1921	1921	NUM
ftr-503	109	56	tax	tax	NOUN
ftr-503	109	57	returns	return	NOUN
ftr-503	109	58	,	,	PUNCT
ftr-503	109	59	the	the	DET
ftr-503	109	60	husband	husband	NOUN
ftr-503	109	61	reported	report	VERB
ftr-503	109	62	only	only	ADV
ftr-503	109	63	half	half	NOUN
ftr-503	109	64	of	of	ADP
ftr-503	109	65	his	his	PRON
ftr-503	109	66	earnings	earning	NOUN
ftr-503	109	67	for	for	ADP
ftr-503	109	68	those	those	DET
ftr-503	109	69	years	year	NOUN
ftr-503	109	70	as	as	SCONJ
ftr-503	109	71	taxable	taxable	ADJ
ftr-503	109	72	income	income	NOUN
ftr-503	109	73	contending	contend	VERB
ftr-503	109	74	that	that	SCONJ
ftr-503	109	75	under	under	ADP
ftr-503	109	76	the	the	DET
ftr-503	109	77	agreement	agreement	NOUN
ftr-503	109	78	the	the	DET
ftr-503	109	79	other	other	ADJ
ftr-503	109	80	half	half	NOUN
ftr-503	109	81	was	be	AUX
ftr-503	109	82	owned	own	VERB
ftr-503	109	83	by	by	ADP
ftr-503	109	84	his	his	PRON
ftr-503	109	85	wife	wife	NOUN
ftr-503	109	86	and	and	CCONJ
ftr-503	109	87	thus	thus	ADV
ftr-503	109	88	was	be	AUX
ftr-503	109	89	taxable	taxable	ADJ
ftr-503	109	90	to	to	ADP
ftr-503	109	91	her.3	her.3	PROPN
ftr-503	109	92	"	"	PUNCT
ftr-503	109	93	justice	justice	NOUN
ftr-503	109	94	holmes	holme	NOUN
ftr-503	109	95	,	,	PUNCT
ftr-503	109	96	in	in	ADP
ftr-503	109	97	a	a	DET
ftr-503	109	98	unanimous	unanimous	ADJ
ftr-503	109	99	opinion	opinion	NOUN
ftr-503	109	100	for	for	ADP
ftr-503	109	101	the	the	DET
ftr-503	109	102	supreme	supreme	PROPN
ftr-503	109	103	court	court	PROPN
ftr-503	109	104	,	,	PUNCT
ftr-503	109	105	held	hold	VERB
ftr-503	109	106	the	the	DET
ftr-503	109	107	husband	husband	NOUN
ftr-503	109	108	taxable	taxable	ADJ
ftr-503	109	109	on	on	ADP
ftr-503	109	110	all	all	PRON
ftr-503	109	111	of	of	ADP
ftr-503	109	112	his	his	PRON
ftr-503	109	113	earnings	earning	NOUN
ftr-503	109	114	:	:	PUNCT
ftr-503	109	115	there	there	PRON
ftr-503	109	116	is	be	VERB
ftr-503	109	117	no	no	DET
ftr-503	109	118	doubt	doubt	NOUN
ftr-503	109	119	that	that	SCONJ
ftr-503	109	120	the	the	DET
ftr-503	109	121	statute	statute	NOUN
ftr-503	109	122	could	could	AUX
ftr-503	109	123	tax	tax	VERB
ftr-503	109	124	salaries	salary	NOUN
ftr-503	109	125	to	to	ADP
ftr-503	109	126	those	those	PRON
ftr-503	109	127	who	who	PRON
ftr-503	109	128	earned	earn	VERB
ftr-503	109	129	them	they	PRON
ftr-503	109	130	and	and	CCONJ
ftr-503	109	131	provide	provide	VERB
ftr-503	109	132	that	that	SCONJ
ftr-503	109	133	the	the	DET
ftr-503	109	134	tax	tax	NOUN
ftr-503	109	135	could	could	AUX
ftr-503	109	136	not	not	PART
ftr-503	109	137	be	be	AUX
ftr-503	109	138	escaped	escape	VERB
ftr-503	109	139	by	by	ADP
ftr-503	109	140	anticipatory	anticipatory	ADJ
ftr-503	109	141	arrangements	arrangement	NOUN
ftr-503	109	142	and	and	CCONJ
ftr-503	109	143	contracts	contract	NOUN
ftr-503	109	144	however	however	ADV
ftr-503	109	145	skilfully	skilfully	ADV
ftr-503	109	146	devised	devise	VERB
ftr-503	109	147	to	to	PART
ftr-503	109	148	prevent	prevent	VERB
ftr-503	109	149	the	the	DET
ftr-503	109	150	salary	salary	NOUN
ftr-503	109	151	when	when	SCONJ
ftr-503	109	152	paid	pay	VERB
ftr-503	109	153	from	from	ADP
ftr-503	109	154	vesting	vest	VERB
ftr-503	109	155	even	even	ADV
ftr-503	109	156	for	for	ADP
ftr-503	109	157	a	a	DET
ftr-503	109	158	second	second	NOUN
ftr-503	109	159	in	in	ADP
ftr-503	109	160	the	the	DET
ftr-503	109	161	man	man	NOUN
ftr-503	109	162	who	who	PRON
ftr-503	109	163	earned	earn	VERB
ftr-503	109	164	it	it	PRON
ftr-503	109	165	.	.	PUNCT
ftr-503	110	1	that	that	PRON
ftr-503	110	2	seems	seem	VERB
ftr-503	110	3	to	to	ADP
ftr-503	110	4	us	we	PRON
ftr-503	110	5	the	the	DET
ftr-503	110	6	import	import	NOUN
ftr-503	110	7	of	of	ADP
ftr-503	110	8	the	the	DET
ftr-503	110	9	statute	statute	NOUN
ftr-503	110	10	before	before	ADP
ftr-503	110	11	us	we	PRON
ftr-503	111	1	and	and	CCONJ
ftr-503	111	2	we	we	PRON
ftr-503	111	3	think	think	VERB
ftr-503	111	4	that	that	SCONJ
ftr-503	111	5	no	no	DET
ftr-503	111	6	distinction	distinction	NOUN
ftr-503	111	7	can	can	AUX
ftr-503	111	8	be	be	AUX
ftr-503	111	9	taken	take	VERB
ftr-503	111	10	according	accord	VERB
ftr-503	111	11	to	to	ADP
ftr-503	111	12	the	the	DET
ftr-503	111	13	motives	motive	NOUN
ftr-503	111	14	leading	lead	VERB
ftr-503	111	15	to	to	ADP
ftr-503	111	16	the	the	DET
ftr-503	111	17	arrangement	arrangement	NOUN
ftr-503	111	18	by	by	ADP
ftr-503	111	19	which	which	PRON
ftr-503	111	20	the	the	DET
ftr-503	111	21	fruits	fruit	NOUN
ftr-503	111	22	are	be	AUX
ftr-503	111	23	attributed	attribute	VERB
ftr-503	111	24	to	to	ADP
ftr-503	111	25	a	a	DET
ftr-503	111	26	different	different	ADJ
ftr-503	111	27	tree	tree	NOUN
ftr-503	111	28	from	from	ADP
ftr-503	111	29	that	that	PRON
ftr-503	111	30	on	on	ADP
ftr-503	111	31	which	which	PRON
ftr-503	111	32	they	they	PRON
ftr-503	111	33	grew.3	grew.3	VERB
ftr-503	111	34	thus	thus	ADV
ftr-503	111	35	was	be	AUX
ftr-503	111	36	born	bear	VERB
ftr-503	111	37	the	the	DET
ftr-503	111	38	assignment	assignment	NOUN
ftr-503	111	39	of	of	ADP
ftr-503	111	40	income	income	NOUN
ftr-503	111	41	doctrine	doctrine	NOUN
ftr-503	111	42	:	:	PUNCT
ftr-503	111	43	one	one	NUM
ftr-503	111	44	is	be	AUX
ftr-503	111	45	taxable	taxable	ADJ
ftr-503	111	46	on	on	ADP
ftr-503	111	47	all	all	DET
ftr-503	111	48	income	income	NOUN
ftr-503	111	49	earned	earn	VERB
ftr-503	111	50	through	through	ADP
ftr-503	111	51	one	one	NUM
ftr-503	111	52	's	's	PART
ftr-503	111	53	personal	personal	ADJ
ftr-503	111	54	services	service	NOUN
ftr-503	111	55	,	,	PUNCT
ftr-503	111	56	regardless	regardless	ADV
ftr-503	111	57	of	of	ADP
ftr-503	111	58	who	who	PRON
ftr-503	111	59	actually	actually	ADV
ftr-503	111	60	receives	receive	VERB
ftr-503	111	61	that	that	DET
ftr-503	111	62	income	income	NOUN
ftr-503	111	63	.	.	PUNCT
ftr-503	112	1	this	this	DET
ftr-503	112	2	principle	principle	NOUN
ftr-503	112	3	is	be	AUX
ftr-503	112	4	so	so	ADV
ftr-503	112	5	deeply	deeply	ADV
ftr-503	112	6	embedded	embed	VERB
ftr-503	112	7	in	in	ADP
ftr-503	112	8	our	our	PRON
ftr-503	112	9	tax	tax	NOUN
ftr-503	112	10	jurisprudence	jurisprudence	NOUN
ftr-503	112	11	it	it	PRON
ftr-503	112	12	is	be	AUX
ftr-503	112	13	difficult	difficult	ADJ
ftr-503	112	14	to	to	PART
ftr-503	112	15	consider	consider	VERB
ftr-503	112	16	it	it	PRON
ftr-503	112	17	afresh	afresh	ADJ
ftr-503	112	18	.	.	PUNCT
ftr-503	113	1	nevertheless	nevertheless	ADV
ftr-503	113	2	,	,	PUNCT
ftr-503	113	3	we	we	PRON
ftr-503	113	4	need	need	VERB
ftr-503	113	5	to	to	PART
ftr-503	113	6	do	do	VERB
ftr-503	113	7	so	so	ADV
ftr-503	113	8	to	to	PART
ftr-503	113	9	understand	understand	VERB
ftr-503	113	10	the	the	DET
ftr-503	113	11	basis	basis	NOUN
ftr-503	113	12	for	for	ADP
ftr-503	113	13	the	the	DET
ftr-503	113	14	doctrine	doctrine	NOUN
ftr-503	113	15	.	.	PUNCT
ftr-503	114	1	the	the	DET
ftr-503	114	2	holding	holding	NOUN
ftr-503	114	3	in	in	ADP
ftr-503	114	4	earl	earl	PROPN
ftr-503	114	5	is	be	AUX
ftr-503	114	6	not	not	PART
ftr-503	114	7	selfevident	selfevident	ADJ
ftr-503	114	8	;	;	PUNCT
ftr-503	114	9	indeed	indeed	ADV
ftr-503	114	10	,	,	PUNCT
ftr-503	114	11	the	the	DET
ftr-503	114	12	taxpayer	taxpayer	NOUN
ftr-503	114	13	's	's	PART
ftr-503	114	14	case	case	NOUN
ftr-503	114	15	was	be	AUX
ftr-503	114	16	quite	quite	ADV
ftr-503	114	17	substantial	substantial	ADJ
ftr-503	114	18	.	.	PUNCT
ftr-503	115	1	mr	mr	PROPN
ftr-503	115	2	.	.	PROPN
ftr-503	115	3	earl	earl	PROPN
ftr-503	115	4	argued	argue	VERB
ftr-503	115	5	that	that	SCONJ
ftr-503	115	6	income	income	NOUN
ftr-503	115	7	should	should	AUX
ftr-503	115	8	be	be	AUX
ftr-503	115	9	taxed	tax	VERB
ftr-503	115	10	to	to	ADP
ftr-503	115	11	the	the	DET
ftr-503	115	12	person	person	NOUN
ftr-503	115	13	beneficially	beneficially	ADV
ftr-503	115	14	entitled	entitle	VERB
ftr-503	115	15	to	to	PART
ftr-503	115	16	receive	receive	VERB
ftr-503	115	17	it	it	PRON
ftr-503	115	18	.	.	PUNCT
ftr-503	115	19	"	"	PUNCT
ftr-503	116	1	the	the	DET
ftr-503	116	2	court	court	NOUN
ftr-503	116	3	took	take	VERB
ftr-503	116	4	for	for	ADP
ftr-503	116	5	granted	grant	VERB
ftr-503	116	6	that	that	SCONJ
ftr-503	116	7	the	the	DET
ftr-503	116	8	agreement	agreement	NOUN
ftr-503	116	9	was	be	AUX
ftr-503	116	10	legally	legally	ADV
ftr-503	116	11	enforce28	enforce28	ADJ
ftr-503	116	12	.	.	PUNCT
ftr-503	117	1	281	281	NUM
ftr-503	117	2	u.s	u.s	PROPN
ftr-503	117	3	.	.	PROPN
ftr-503	117	4	111	111	NUM
ftr-503	117	5	(	(	PUNCT
ftr-503	117	6	1930	1930	NUM
ftr-503	117	7	)	)	PUNCT
ftr-503	117	8	.	.	PUNCT
ftr-503	118	1	29	29	NUM
ftr-503	118	2	.	.	PUNCT
ftr-503	119	1	i	i	PRON
ftr-503	119	2	d.	d.	PROPN
ftr-503	119	3	at	at	ADP
ftr-503	119	4	113	113	NUM
ftr-503	119	5	-	-	SYM
ftr-503	119	6	14	14	NUM
ftr-503	119	7	.	.	PUNCT
ftr-503	119	8	30	30	NUM
ftr-503	119	9	.	.	PUNCT
ftr-503	120	1	i	i	PRON
ftr-503	120	2	d.	d.	PROPN
ftr-503	120	3	31	31	NUM
ftr-503	120	4	.	.	PUNCT
ftr-503	121	1	i	i	PRON
ftr-503	121	2	d.	d.	PROPN
ftr-503	121	3	at	at	ADP
ftr-503	121	4	114	114	NUM
ftr-503	121	5	-	-	SYM
ftr-503	121	6	15	15	NUM
ftr-503	121	7	.	.	PUNCT
ftr-503	122	1	32	32	NUM
ftr-503	122	2	.	.	PUNCT
ftr-503	123	1	i	i	PRON
ftr-503	123	2	d.	d.	PROPN
ftr-503	123	3	at	at	ADP
ftr-503	123	4	114	114	NUM
ftr-503	123	5	.	.	PUNCT
ftr-503	124	1	see	see	VERB
ftr-503	124	2	alan	alan	PROPN
ftr-503	124	3	gunn	gunn	PROPN
ftr-503	124	4	,	,	PUNCT
ftr-503	124	5	tax	tax	NOUN
ftr-503	124	6	avoidance	avoidance	NOUN
ftr-503	124	7	,	,	PUNCT
ftr-503	124	8	76	76	NUM
ftr-503	124	9	mich	mich	X
ftr-503	124	10	.	.	PUNCT
ftr-503	125	1	l.	l.	PROPN
ftr-503	125	2	rev	rev	PROPN
ftr-503	125	3	.	.	PROPN
ftr-503	125	4	733	733	NUM
ftr-503	125	5	,	,	PUNCT
ftr-503	125	6	762	762	NUM
ftr-503	125	7	(	(	PUNCT
ftr-503	125	8	1978	1978	NUM
ftr-503	125	9	)	)	PUNCT
ftr-503	125	10	(	(	PUNCT
ftr-503	125	11	acknowledging	acknowledge	VERB
ftr-503	125	12	that	that	SCONJ
ftr-503	125	13	"	"	PUNCT
ftr-503	125	14	[	[	X
ftr-503	125	15	s]ome	s]ome	VERB
ftr-503	125	16	common	common	ADJ
ftr-503	125	17	definitions	definition	NOUN
ftr-503	125	18	of	of	ADP
ftr-503	125	19	income	income	NOUN
ftr-503	125	20	suggest	suggest	VERB
ftr-503	125	21	the	the	DET
ftr-503	125	22	benefit	benefit	NOUN
ftr-503	125	23	approach	approach	NOUN
ftr-503	125	24	"	"	PUNCT
ftr-503	125	25	)	)	PUNCT
ftr-503	125	26	;	;	PUNCT
ftr-503	125	27	michael	michael	PROPN
ftr-503	125	28	j.	j.	PROPN
ftr-503	125	29	mcintyre	mcintyre	PROPN
ftr-503	125	30	&	&	CCONJ
ftr-503	125	31	oliver	oliver	PROPN
ftr-503	125	32	oldman	oldman	PROPN
ftr-503	125	33	,	,	PUNCT
ftr-503	125	34	taxation	taxation	NOUN
ftr-503	125	35	of	of	ADP
ftr-503	125	36	the	the	DET
ftr-503	125	37	family	family	NOUN
ftr-503	125	38	in	in	ADP
ftr-503	125	39	a	a	DET
ftr-503	125	40	comprehensive	comprehensive	ADJ
ftr-503	125	41	and	and	CCONJ
ftr-503	126	1	[	[	X
ftr-503	126	2	vol	vol	X
ftr-503	126	3	1:11	1:11	NUM
ftr-503	126	4	scimeer	scimeer	NOUN
ftr-503	126	5	v.	v.	ADP
ftr-503	126	6	conunissioner	conunissioner	NOUN
ftr-503	126	7	able.33	able.33	NOUN
ftr-503	126	8	thus	thus	ADV
ftr-503	126	9	,	,	PUNCT
ftr-503	126	10	although	although	SCONJ
ftr-503	126	11	the	the	DET
ftr-503	126	12	court	court	NOUN
ftr-503	126	13	held	hold	VERB
ftr-503	126	14	mr	mr	PROPN
ftr-503	126	15	.	.	PROPN
ftr-503	126	16	earl	earl	PROPN
ftr-503	126	17	taxable	taxable	ADJ
ftr-503	126	18	on	on	ADP
ftr-503	126	19	all	all	DET
ftr-503	126	20	his	his	PRON
ftr-503	126	21	earnings	earning	NOUN
ftr-503	126	22	,	,	PUNCT
ftr-503	126	23	he	he	PRON
ftr-503	126	24	in	in	ADP
ftr-503	126	25	fact	fact	NOUN
ftr-503	126	26	had	have	VERB
ftr-503	126	27	a	a	DET
ftr-503	126	28	legal	legal	ADJ
ftr-503	126	29	right	right	NOUN
ftr-503	126	30	to	to	ADP
ftr-503	126	31	only	only	ADV
ftr-503	126	32	half	half	NOUN
ftr-503	126	33	of	of	ADP
ftr-503	126	34	those	those	DET
ftr-503	126	35	earnings	earning	NOUN
ftr-503	126	36	.	.	PUNCT
ftr-503	127	1	although	although	SCONJ
ftr-503	127	2	the	the	DET
ftr-503	127	3	practical	practical	ADJ
ftr-503	127	4	effect	effect	NOUN
ftr-503	127	5	of	of	ADP
ftr-503	127	6	this	this	DET
ftr-503	127	7	agreement	agreement	NOUN
ftr-503	127	8	might	might	AUX
ftr-503	127	9	be	be	AUX
ftr-503	127	10	minimal	minimal	ADJ
ftr-503	127	11	in	in	ADP
ftr-503	127	12	a	a	DET
ftr-503	127	13	harmonious	harmonious	ADJ
ftr-503	127	14	marriage	marriage	NOUN
ftr-503	127	15	,	,	PUNCT
ftr-503	127	16	it	it	PRON
ftr-503	127	17	would	would	AUX
ftr-503	127	18	have	have	VERB
ftr-503	127	19	significant	significant	ADJ
ftr-503	127	20	consequences	consequence	NOUN
ftr-503	127	21	if	if	SCONJ
ftr-503	127	22	the	the	DET
ftr-503	127	23	marriage	marriage	NOUN
ftr-503	127	24	were	be	AUX
ftr-503	127	25	dissolved	dissolve	VERB
ftr-503	127	26	or	or	CCONJ
ftr-503	127	27	troubled	troubled	ADJ
ftr-503	127	28	,	,	PUNCT
ftr-503	127	29	or	or	CCONJ
ftr-503	127	30	the	the	DET
ftr-503	127	31	parties	party	NOUN
ftr-503	127	32	separated	separate	VERB
ftr-503	127	33	;	;	PUNCT
ftr-503	127	34	and	and	CCONJ
ftr-503	127	35	it	it	PRON
ftr-503	127	36	might	might	AUX
ftr-503	127	37	also	also	ADV
ftr-503	127	38	have	have	VERB
ftr-503	127	39	significant	significant	ADJ
ftr-503	127	40	consequences	consequence	NOUN
ftr-503	127	41	if	if	SCONJ
ftr-503	127	42	the	the	DET
ftr-503	127	43	husband	husband	NOUN
ftr-503	127	44	became	become	VERB
ftr-503	127	45	insolvent	insolvent	ADJ
ftr-503	127	46	and	and	CCONJ
ftr-503	127	47	creditors	creditor	NOUN
ftr-503	127	48	sought	seek	VERB
ftr-503	127	49	to	to	PART
ftr-503	127	50	levy	levy	VERB
ftr-503	127	51	upon	upon	SCONJ
ftr-503	127	52	his	his	PRON
ftr-503	127	53	earnings	earning	NOUN
ftr-503	127	54	.	.	PUNCT
ftr-503	128	1	moreover	moreover	ADV
ftr-503	128	2	,	,	PUNCT
ftr-503	128	3	the	the	DET
ftr-503	128	4	agreement	agreement	NOUN
ftr-503	128	5	clearly	clearly	ADV
ftr-503	128	6	had	have	AUX
ftr-503	128	7	not	not	PART
ftr-503	128	8	been	be	AUX
ftr-503	128	9	made	make	VERB
ftr-503	128	10	to	to	PART
ftr-503	128	11	avoid	avoid	VERB
ftr-503	128	12	tax	tax	NOUN
ftr-503	128	13	,	,	PUNCT
ftr-503	128	14	since	since	SCONJ
ftr-503	128	15	it	it	PRON
ftr-503	128	16	was	be	AUX
ftr-503	128	17	entered	enter	VERB
ftr-503	128	18	into	into	ADP
ftr-503	128	19	in	in	ADP
ftr-503	128	20	1901	1901	NUM
ftr-503	128	21	-	-	PUNCT
ftr-503	128	22	twelve	twelve	NUM
ftr-503	128	23	years	year	NOUN
ftr-503	128	24	before	before	ADP
ftr-503	128	25	the	the	DET
ftr-503	128	26	adoption	adoption	NOUN
ftr-503	128	27	of	of	ADP
ftr-503	128	28	the	the	DET
ftr-503	128	29	sixteenth	sixteenth	ADJ
ftr-503	128	30	amendment	amendment	NOUN
ftr-503	128	31	.	.	PUNCT
ftr-503	129	1	given	give	VERB
ftr-503	129	2	these	these	DET
ftr-503	129	3	considerations	consideration	NOUN
ftr-503	129	4	,	,	PUNCT
ftr-503	129	5	the	the	DET
ftr-503	129	6	court	court	NOUN
ftr-503	129	7	's	's	PART
ftr-503	129	8	conclusion	conclusion	NOUN
ftr-503	129	9	that	that	SCONJ
ftr-503	129	10	income	income	NOUN
ftr-503	129	11	should	should	AUX
ftr-503	129	12	be	be	AUX
ftr-503	129	13	taxed	tax	VERB
ftr-503	129	14	to	to	ADP
ftr-503	129	15	the	the	DET
ftr-503	129	16	person	person	NOUN
ftr-503	129	17	whose	whose	DET
ftr-503	129	18	efforts	effort	NOUN
ftr-503	129	19	generated	generate	VERB
ftr-503	129	20	the	the	DET
ftr-503	129	21	income	income	NOUN
ftr-503	129	22	,	,	PUNCT
ftr-503	129	23	rather	rather	ADV
ftr-503	129	24	than	than	ADP
ftr-503	129	25	to	to	ADP
ftr-503	129	26	the	the	DET
ftr-503	129	27	person	person	NOUN
ftr-503	129	28	entitled	entitle	VERB
ftr-503	129	29	to	to	PART
ftr-503	129	30	receive	receive	VERB
ftr-503	129	31	it	it	PRON
ftr-503	129	32	,	,	PUNCT
ftr-503	129	33	is	be	AUX
ftr-503	129	34	hardly	hardly	ADV
ftr-503	129	35	incontrovertible	incontrovertible	ADJ
ftr-503	129	36	.	.	PUNCT
ftr-503	130	1	nor	nor	CCONJ
ftr-503	130	2	does	do	AUX
ftr-503	130	3	the	the	DET
ftr-503	130	4	court	court	NOUN
ftr-503	130	5	enlighten	enlighten	VERB
ftr-503	130	6	us	we	PRON
ftr-503	130	7	as	as	ADP
ftr-503	130	8	to	to	ADP
ftr-503	130	9	why	why	SCONJ
ftr-503	130	10	its	its	PRON
ftr-503	130	11	conclusion	conclusion	NOUN
ftr-503	130	12	should	should	AUX
ftr-503	130	13	be	be	AUX
ftr-503	130	14	so	so	ADV
ftr-503	130	15	;	;	PUNCT
ftr-503	130	16	it	it	PRON
ftr-503	130	17	merely	merely	ADV
ftr-503	130	18	states	state	VERB
ftr-503	130	19	that	that	SCONJ
ftr-503	130	20	this	this	DET
ftr-503	130	21	result	result	NOUN
ftr-503	130	22	"	"	PUNCT
ftr-503	130	23	seems	seem	VERB
ftr-503	130	24	to	to	ADP
ftr-503	130	25	us	we	PRON
ftr-503	130	26	[	[	X
ftr-503	130	27	to	to	PART
ftr-503	130	28	be	be	AUX
ftr-503	130	29	]	]	PUNCT
ftr-503	130	30	the	the	DET
ftr-503	130	31	import	import	NOUN
ftr-503	130	32	of	of	ADP
ftr-503	130	33	the	the	DET
ftr-503	130	34	statute	statute	NOUN
ftr-503	130	35	.	.	PUNCT
ftr-503	130	36	"	"	PUNCT
ftr-503	131	1	34	34	NUM
ftr-503	131	2	the	the	DET
ftr-503	131	3	rationale	rationale	NOUN
ftr-503	131	4	of	of	ADP
ftr-503	131	5	the	the	DET
ftr-503	131	6	court	court	NOUN
ftr-503	131	7	's	's	PART
ftr-503	131	8	holding	holding	NOUN
ftr-503	131	9	must	must	AUX
ftr-503	131	10	therefore	therefore	ADV
ftr-503	131	11	be	be	AUX
ftr-503	131	12	inferred	infer	VERB
ftr-503	131	13	.	.	PUNCT
ftr-503	132	1	in	in	ADP
ftr-503	132	2	retrospect	retrospect	ADJ
ftr-503	132	3	it	it	PRON
ftr-503	132	4	appears	appear	VERB
ftr-503	132	5	that	that	SCONJ
ftr-503	132	6	what	what	PRON
ftr-503	132	7	concerned	concerned	ADJ
ftr-503	132	8	the	the	DET
ftr-503	132	9	court	court	NOUN
ftr-503	132	10	was	be	AUX
ftr-503	132	11	the	the	DET
ftr-503	132	12	effect	effect	NOUN
ftr-503	132	13	a	a	DET
ftr-503	132	14	contrary	contrary	ADJ
ftr-503	132	15	holding	holding	NOUN
ftr-503	132	16	would	would	AUX
ftr-503	132	17	have	have	AUX
ftr-503	132	18	had	have	VERB
ftr-503	132	19	upon	upon	SCONJ
ftr-503	132	20	the	the	DET
ftr-503	132	21	tax	tax	NOUN
ftr-503	132	22	system	system	NOUN
ftr-503	132	23	.	.	PUNCT
ftr-503	133	1	had	have	AUX
ftr-503	133	2	the	the	DET
ftr-503	133	3	court	court	NOUN
ftr-503	133	4	upheld	uphold	VERB
ftr-503	133	5	mr	mr	PROPN
ftr-503	133	6	.	.	PROPN
ftr-503	133	7	earl	earl	PROPN
ftr-503	133	8	's	's	PART
ftr-503	133	9	claim	claim	NOUN
ftr-503	133	10	,	,	PUNCT
ftr-503	133	11	taxpayers	taxpayer	NOUN
ftr-503	133	12	could	could	AUX
ftr-503	133	13	easily	easily	ADV
ftr-503	133	14	subvert	subvert	VERB
ftr-503	133	15	the	the	DET
ftr-503	133	16	progressive	progressive	ADJ
ftr-503	133	17	tax	tax	NOUN
ftr-503	133	18	rate	rate	NOUN
ftr-503	133	19	structure	structure	NOUN
ftr-503	133	20	by	by	ADP
ftr-503	133	21	making	make	VERB
ftr-503	133	22	multiple	multiple	ADJ
ftr-503	133	23	assignments	assignment	NOUN
ftr-503	133	24	of	of	ADP
ftr-503	133	25	income	income	NOUN
ftr-503	133	26	among	among	ADP
ftr-503	133	27	family	family	NOUN
ftr-503	133	28	members.3	members.3	NOUN
ftr-503	133	29	if	if	SCONJ
ftr-503	133	30	either	either	CCONJ
ftr-503	133	31	the	the	DET
ftr-503	133	32	income	income	NOUN
ftr-503	133	33	earner	earner	NOUN
ftr-503	133	34	dominated	dominate	VERB
ftr-503	133	35	his	his	PRON
ftr-503	133	36	family	family	NOUN
ftr-503	133	37	,	,	PUNCT
ftr-503	133	38	or	or	CCONJ
ftr-503	133	39	the	the	DET
ftr-503	133	40	family	family	NOUN
ftr-503	133	41	was	be	AUX
ftr-503	133	42	a	a	DET
ftr-503	133	43	harmonious	harmonious	ADJ
ftr-503	133	44	unit	unit	NOUN
ftr-503	133	45	,	,	PUNCT
ftr-503	133	46	such	such	ADJ
ftr-503	133	47	assignments	assignment	NOUN
ftr-503	133	48	would	would	AUX
ftr-503	133	49	have	have	VERB
ftr-503	133	50	little	little	ADJ
ftr-503	133	51	,	,	PUNCT
ftr-503	133	52	if	if	SCONJ
ftr-503	133	53	any	any	PRON
ftr-503	133	54	,	,	PUNCT
ftr-503	133	55	effect	effect	NOUN
ftr-503	133	56	on	on	ADP
ftr-503	133	57	the	the	DET
ftr-503	133	58	economic	economic	ADJ
ftr-503	133	59	status	status	NOUN
ftr-503	133	60	of	of	ADP
ftr-503	133	61	the	the	DET
ftr-503	133	62	assignor	assignor	NOUN
ftr-503	133	63	.	.	PUNCT
ftr-503	134	1	of	of	ADP
ftr-503	134	2	course	course	NOUN
ftr-503	134	3	,	,	PUNCT
ftr-503	134	4	the	the	DET
ftr-503	134	5	court	court	NOUN
ftr-503	134	6	could	could	AUX
ftr-503	134	7	have	have	AUX
ftr-503	134	8	implemented	implement	VERB
ftr-503	134	9	this	this	DET
ftr-503	134	10	"	"	PUNCT
ftr-503	134	11	policy	policy	NOUN
ftr-503	134	12	"	"	PUNCT
ftr-503	134	13	by	by	ADP
ftr-503	134	14	limiting	limit	VERB
ftr-503	134	15	the	the	DET
ftr-503	134	16	earl	earl	PROPN
ftr-503	134	17	doctrine	doctrine	NOUN
ftr-503	134	18	to	to	ADP
ftr-503	134	19	tax	tax	NOUN
ftr-503	134	20	-	-	PUNCT
ftr-503	134	21	motivated	motivate	VERB
ftr-503	134	22	assignments	assignment	NOUN
ftr-503	134	23	,	,	PUNCT
ftr-503	134	24	but	but	CCONJ
ftr-503	134	25	such	such	DET
ftr-503	134	26	a	a	DET
ftr-503	134	27	limitation	limitation	NOUN
ftr-503	134	28	would	would	AUX
ftr-503	134	29	have	have	AUX
ftr-503	134	30	required	require	VERB
ftr-503	134	31	lengthy	lengthy	ADJ
ftr-503	134	32	,	,	PUNCT
ftr-503	134	33	expensive	expensive	ADJ
ftr-503	134	34	,	,	PUNCT
ftr-503	134	35	and	and	CCONJ
ftr-503	134	36	uncertain	uncertain	ADJ
ftr-503	134	37	findings	finding	NOUN
ftr-503	134	38	as	as	ADP
ftr-503	134	39	to	to	ADP
ftr-503	134	40	the	the	DET
ftr-503	134	41	assignor	assignor	NOUN
ftr-503	134	42	's	's	PART
ftr-503	134	43	motives	motive	NOUN
ftr-503	134	44	.	.	PUNCT
ftr-503	135	1	moreover	moreover	ADV
ftr-503	135	2	,	,	PUNCT
ftr-503	135	3	such	such	DET
ftr-503	135	4	an	an	DET
ftr-503	135	5	approach	approach	NOUN
ftr-503	135	6	would	would	AUX
ftr-503	135	7	have	have	AUX
ftr-503	135	8	laid	lay	VERB
ftr-503	135	9	bare	bare	ADJ
ftr-503	135	10	that	that	SCONJ
ftr-503	135	11	the	the	DET
ftr-503	135	12	court	court	NOUN
ftr-503	135	13	was	be	AUX
ftr-503	135	14	making	make	VERB
ftr-503	135	15	policy	policy	NOUN
ftr-503	135	16	at	at	ADP
ftr-503	135	17	a	a	DET
ftr-503	135	18	time	time	NOUN
ftr-503	135	19	when	when	SCONJ
ftr-503	135	20	the	the	DET
ftr-503	135	21	prevailing	prevail	VERB
ftr-503	135	22	jurisprudence	jurisprudence	NOUN
ftr-503	135	23	held	hold	VERB
ftr-503	135	24	that	that	SCONJ
ftr-503	135	25	courts	court	NOUN
ftr-503	135	26	should	should	AUX
ftr-503	135	27	find	find	VERB
ftr-503	135	28	,	,	PUNCT
ftr-503	135	29	not	not	PART
ftr-503	135	30	make	make	VERB
ftr-503	135	31	,	,	PUNCT
ftr-503	135	32	law	law	NOUN
ftr-503	135	33	.	.	PUNCT
ftr-503	136	1	accordingly	accordingly	ADV
ftr-503	136	2	,	,	PUNCT
ftr-503	136	3	the	the	DET
ftr-503	136	4	court	court	NOUN
ftr-503	136	5	held	hold	VERB
ftr-503	136	6	that	that	SCONJ
ftr-503	136	7	"	"	PUNCT
ftr-503	136	8	no	no	DET
ftr-503	136	9	distinction	distinction	NOUN
ftr-503	136	10	can	can	AUX
ftr-503	136	11	be	be	AUX
ftr-503	136	12	taken	take	VERB
ftr-503	136	13	according	accord	VERB
ftr-503	136	14	to	to	ADP
ftr-503	136	15	the	the	DET
ftr-503	136	16	motives	motive	NOUN
ftr-503	136	17	leading	lead	VERB
ftr-503	136	18	to	to	ADP
ftr-503	136	19	the	the	DET
ftr-503	136	20	arrangement	arrangement	NOUN
ftr-503	136	21	.	.	PUNCT
ftr-503	136	22	"	"	PUNCT
ftr-503	137	1	36	36	NUM
ftr-503	137	2	the	the	DET
ftr-503	137	3	result	result	NOUN
ftr-503	137	4	in	in	ADP
ftr-503	137	5	earl	earl	PROPN
ftr-503	137	6	might	might	AUX
ftr-503	137	7	have	have	AUX
ftr-503	137	8	been	be	AUX
ftr-503	137	9	explained	explain	VERB
ftr-503	137	10	by	by	ADP
ftr-503	137	11	the	the	DET
ftr-503	137	12	husband	husband	NOUN
ftr-503	137	13	's	's	PART
ftr-503	137	14	continuing	continue	VERB
ftr-503	137	15	power	power	NOUN
ftr-503	137	16	to	to	PART
ftr-503	137	17	affect	affect	VERB
ftr-503	137	18	the	the	DET
ftr-503	137	19	flow	flow	NOUN
ftr-503	137	20	of	of	ADP
ftr-503	137	21	his	his	PRON
ftr-503	137	22	earned	earn	VERB
ftr-503	137	23	income	income	NOUN
ftr-503	137	24	to	to	ADP
ftr-503	137	25	his	his	PRON
ftr-503	137	26	wife	wife	NOUN
ftr-503	137	27	even	even	ADV
ftr-503	137	28	simplified	simplify	VERB
ftr-503	137	29	income	income	NOUN
ftr-503	137	30	tax	tax	NOUN
ftr-503	137	31	,	,	PUNCT
ftr-503	137	32	90	90	NUM
ftr-503	137	33	harv	harv	NOUN
ftr-503	137	34	.	.	PUNCT
ftr-503	138	1	l.	l.	PROPN
ftr-503	138	2	rev	rev	PROPN
ftr-503	138	3	.	.	PROPN
ftr-503	138	4	1573	1573	NUM
ftr-503	138	5	,	,	PUNCT
ftr-503	138	6	1582	1582	NUM
ftr-503	138	7	(	(	PUNCT
ftr-503	138	8	finding	find	VERB
ftr-503	138	9	that	that	SCONJ
ftr-503	138	10	assignment	assignment	NOUN
ftr-503	138	11	approach	approach	NOUN
ftr-503	138	12	lacks	lack	VERB
ftr-503	138	13	"	"	PUNCT
ftr-503	138	14	support	support	NOUN
ftr-503	138	15	in	in	ADP
ftr-503	138	16	any	any	DET
ftr-503	138	17	normative	normative	ADJ
ftr-503	138	18	model	model	NOUN
ftr-503	138	19	of	of	ADP
ftr-503	138	20	the	the	DET
ftr-503	138	21	income	income	NOUN
ftr-503	138	22	tax	tax	NOUN
ftr-503	138	23	"	"	PUNCT
ftr-503	138	24	)	)	PUNCT
ftr-503	138	25	.	.	PUNCT
ftr-503	139	1	33	33	NUM
ftr-503	139	2	.	.	X
ftr-503	139	3	earl	earl	PROPN
ftr-503	139	4	,	,	PUNCT
ftr-503	139	5	281	281	NUM
ftr-503	139	6	u.s	u.s	PROPN
ftr-503	139	7	.	.	PROPN
ftr-503	139	8	at	at	ADP
ftr-503	139	9	114	114	NUM
ftr-503	139	10	.	.	PUNCT
ftr-503	140	1	34	34	NUM
ftr-503	140	2	.	.	PUNCT
ftr-503	141	1	i	i	PRON
ftr-503	141	2	d.	d.	PROPN
ftr-503	141	3	at	at	ADP
ftr-503	141	4	115	115	NUM
ftr-503	141	5	.	.	PUNCT
ftr-503	142	1	as	as	SCONJ
ftr-503	142	2	professor	professor	NOUN
ftr-503	142	3	bittker	bittker	NOUN
ftr-503	142	4	has	have	AUX
ftr-503	142	5	commented	comment	VERB
ftr-503	142	6	,	,	PUNCT
ftr-503	142	7	"	"	PUNCT
ftr-503	142	8	[	[	X
ftr-503	142	9	the	the	DET
ftr-503	142	10	opinion	opinion	NOUN
ftr-503	142	11	in	in	ADP
ftr-503	142	12	lucas	lucas	PROPN
ftr-503	142	13	v.	v.	PROPN
ftr-503	142	14	earl	earl	PROPN
ftr-503	142	15	is	be	AUX
ftr-503	142	16	late	late	ADJ
ftr-503	142	17	-	-	PUNCT
ftr-503	142	18	vintage	vintage	NOUN
ftr-503	142	19	holmes	holme	NOUN
ftr-503	142	20	,	,	PUNCT
ftr-503	142	21	magisterial	magisterial	NOUN
ftr-503	142	22	in	in	ADP
ftr-503	142	23	tone	tone	NOUN
ftr-503	142	24	,	,	PUNCT
ftr-503	142	25	studded	stud	VERB
ftr-503	142	26	with	with	ADP
ftr-503	142	27	quotable	quotable	ADJ
ftr-503	142	28	phrases	phrase	NOUN
ftr-503	142	29	,	,	PUNCT
ftr-503	142	30	and	and	CCONJ
ftr-503	142	31	devoid	devoid	ADJ
ftr-503	142	32	of	of	ADP
ftr-503	142	33	analysis	analysis	NOUN
ftr-503	142	34	.	.	PUNCT
ftr-503	142	35	"	"	PUNCT
ftr-503	143	1	boris	boris	PROPN
ftr-503	143	2	i.	i.	PROPN
ftr-503	143	3	bittker	bittker	PROPN
ftr-503	143	4	,	,	PUNCT
ftr-503	143	5	federal	federal	ADJ
ftr-503	143	6	income	income	NOUN
ftr-503	143	7	taxation	taxation	NOUN
ftr-503	143	8	and	and	CCONJ
ftr-503	143	9	the	the	DET
ftr-503	143	10	family	family	NOUN
ftr-503	143	11	,	,	PUNCT
ftr-503	143	12	27	27	NUM
ftr-503	143	13	stan	stan	NOUN
ftr-503	143	14	.	.	PUNCT
ftr-503	144	1	l	l	PROPN
ftr-503	144	2	rev	rev	PROPN
ftr-503	144	3	.	.	PROPN
ftr-503	144	4	1389	1389	NUM
ftr-503	144	5	,	,	PUNCT
ftr-503	144	6	1401	1401	NUM
ftr-503	144	7	(	(	PUNCT
ftr-503	144	8	1975	1975	NUM
ftr-503	144	9	)	)	PUNCT
ftr-503	144	10	(	(	PUNCT
ftr-503	144	11	footnote	footnote	VERB
ftr-503	144	12	omiued	omiue	VERB
ftr-503	144	13	)	)	PUNCT
ftr-503	144	14	.	.	PUNCT
ftr-503	145	1	35	35	NUM
ftr-503	145	2	.	.	PUNCT
ftr-503	146	1	ernest	ernest	PROPN
ftr-503	146	2	j.	j.	PROPN
ftr-503	146	3	brown	brown	PROPN
ftr-503	146	4	,	,	PUNCT
ftr-503	146	5	the	the	DET
ftr-503	146	6	growing	grow	VERB
ftr-503	146	7	"	"	PUNCT
ftr-503	146	8	common	common	ADJ
ftr-503	146	9	law	law	NOUN
ftr-503	146	10	"	"	PUNCT
ftr-503	146	11	of	of	ADP
ftr-503	146	12	taxation	taxation	NOUN
ftr-503	146	13	,	,	PUNCT
ftr-503	146	14	34	34	NUM
ftr-503	146	15	s.	s.	PROPN
ftr-503	146	16	cal	cal	PROPN
ftr-503	146	17	.	.	PUNCT
ftr-503	147	1	l	l	PROPN
ftr-503	147	2	rev	rev	PROPN
ftr-503	147	3	.	.	PROPN
ftr-503	147	4	235	235	NUM
ftr-503	147	5	,	,	PUNCT
ftr-503	147	6	243	243	NUM
ftr-503	147	7	(	(	PUNCT
ftr-503	147	8	1961	1961	NUM
ftr-503	147	9	)	)	PUNCT
ftr-503	147	10	(	(	PUNCT
ftr-503	147	11	"	"	PUNCT
ftr-503	147	12	the	the	DET
ftr-503	147	13	government	government	NOUN
ftr-503	147	14	,	,	PUNCT
ftr-503	147	15	particularly	particularly	ADV
ftr-503	147	16	in	in	ADP
ftr-503	147	17	its	its	PRON
ftr-503	147	18	petition	petition	NOUN
ftr-503	147	19	for	for	ADP
ftr-503	147	20	certiorari	certiorari	NOUN
ftr-503	147	21	,	,	PUNCT
ftr-503	147	22	less	less	ADV
ftr-503	147	23	clearly	clearly	ADV
ftr-503	147	24	in	in	ADP
ftr-503	147	25	a	a	DET
ftr-503	147	26	short	short	ADJ
ftr-503	147	27	brief	brief	NOUN
ftr-503	147	28	on	on	ADP
ftr-503	147	29	the	the	DET
ftr-503	147	30	merits	merit	NOUN
ftr-503	147	31	,	,	PUNCT
ftr-503	147	32	presented	present	VERB
ftr-503	147	33	mr	mr	PROPN
ftr-503	147	34	.	.	PROPN
ftr-503	147	35	earl	earl	PROPN
ftr-503	147	36	's	's	PART
ftr-503	147	37	claim	claim	NOUN
ftr-503	147	38	as	as	ADP
ftr-503	147	39	a	a	DET
ftr-503	147	40	threat	threat	NOUN
ftr-503	147	41	to	to	ADP
ftr-503	147	42	the	the	DET
ftr-503	147	43	statutory	statutory	ADJ
ftr-503	147	44	scheme	scheme	NOUN
ftr-503	147	45	of	of	ADP
ftr-503	147	46	graduated	graduate	VERB
ftr-503	147	47	rates	rate	NOUN
ftr-503	147	48	.	.	PUNCT
ftr-503	148	1	"	"	PUNCT
ftr-503	148	2	)	)	PUNCT
ftr-503	148	3	.	.	PUNCT
ftr-503	149	1	36	36	NUM
ftr-503	149	2	.	.	X
ftr-503	149	3	earl	earl	PROPN
ftr-503	149	4	,	,	PUNCT
ftr-503	149	5	281	281	NUM
ftr-503	149	6	u.s	u.s	PROPN
ftr-503	149	7	.	.	PROPN
ftr-503	149	8	at	at	ADP
ftr-503	149	9	115	115	NUM
ftr-503	149	10	.	.	PUNCT
ftr-503	149	11	19931	19931	NUM
ftr-503	149	12	florida	florida	PROPN
ftr-503	149	13	tax	tax	NOUN
ftr-503	149	14	review	review	NOUN
ftr-503	149	15	after	after	SCONJ
ftr-503	149	16	he	he	PRON
ftr-503	149	17	had	have	AUX
ftr-503	149	18	assigned	assign	VERB
ftr-503	149	19	such	such	ADJ
ftr-503	149	20	income	income	NOUN
ftr-503	149	21	to	to	ADP
ftr-503	149	22	her	she	PRON
ftr-503	149	23	.	.	PUNCT
ftr-503	150	1	that	that	PRON
ftr-503	150	2	is	be	AUX
ftr-503	150	3	,	,	PUNCT
ftr-503	150	4	mr	mr	PROPN
ftr-503	150	5	.	.	PROPN
ftr-503	150	6	earl	earl	PROPN
ftr-503	150	7	,	,	PUNCT
ftr-503	150	8	even	even	ADV
ftr-503	150	9	after	after	ADP
ftr-503	150	10	the	the	DET
ftr-503	150	11	assignment	assignment	NOUN
ftr-503	150	12	,	,	PUNCT
ftr-503	150	13	retained	retain	VERB
ftr-503	150	14	the	the	DET
ftr-503	150	15	ability	ability	NOUN
ftr-503	150	16	to	to	PART
ftr-503	150	17	increase	increase	VERB
ftr-503	150	18	,	,	PUNCT
ftr-503	150	19	decrease	decrease	NOUN
ftr-503	150	20	,	,	PUNCT
ftr-503	150	21	or	or	CCONJ
ftr-503	150	22	cut	cut	VERB
ftr-503	150	23	off	off	ADP
ftr-503	150	24	altogether	altogether	ADV
ftr-503	150	25	the	the	DET
ftr-503	150	26	flow	flow	NOUN
ftr-503	150	27	of	of	ADP
ftr-503	150	28	earned	earn	VERB
ftr-503	150	29	income	income	NOUN
ftr-503	150	30	to	to	ADP
ftr-503	150	31	his	his	PRON
ftr-503	150	32	wife	wife	NOUN
ftr-503	150	33	simply	simply	ADV
ftr-503	150	34	by	by	ADP
ftr-503	150	35	working	work	VERB
ftr-503	150	36	more	more	ADV
ftr-503	150	37	,	,	PUNCT
ftr-503	150	38	working	work	VERB
ftr-503	150	39	less	less	ADV
ftr-503	150	40	or	or	CCONJ
ftr-503	150	41	ceasing	cease	VERB
ftr-503	150	42	to	to	PART
ftr-503	150	43	work	work	VERB
ftr-503	150	44	completely	completely	ADV
ftr-503	150	45	.	.	PUNCT
ftr-503	151	1	this	this	DET
ftr-503	151	2	continuing	continue	VERB
ftr-503	151	3	ability	ability	NOUN
ftr-503	151	4	to	to	PART
ftr-503	151	5	control	control	VERB
ftr-503	151	6	the	the	DET
ftr-503	151	7	flow	flow	NOUN
ftr-503	151	8	of	of	ADP
ftr-503	151	9	the	the	DET
ftr-503	151	10	income	income	NOUN
ftr-503	151	11	might	might	AUX
ftr-503	151	12	be	be	AUX
ftr-503	151	13	thought	think	VERB
ftr-503	151	14	to	to	PART
ftr-503	151	15	justify	justify	VERB
ftr-503	151	16	taxing	tax	VERB
ftr-503	151	17	the	the	DET
ftr-503	151	18	husband	husband	NOUN
ftr-503	151	19	on	on	ADP
ftr-503	151	20	such	such	ADJ
ftr-503	151	21	income	income	NOUN
ftr-503	151	22	.	.	PUNCT
ftr-503	152	1	therefore	therefore	ADV
ftr-503	152	2	,	,	PUNCT
ftr-503	152	3	the	the	DET
ftr-503	152	4	result	result	NOUN
ftr-503	152	5	might	might	AUX
ftr-503	152	6	be	be	AUX
ftr-503	152	7	different	different	ADJ
ftr-503	152	8	where	where	SCONJ
ftr-503	152	9	the	the	DET
ftr-503	152	10	assignor	assignor	NOUN
ftr-503	152	11	had	have	AUX
ftr-503	152	12	already	already	ADV
ftr-503	152	13	earned	earn	VERB
ftr-503	152	14	the	the	DET
ftr-503	152	15	income	income	NOUN
ftr-503	152	16	at	at	ADP
ftr-503	152	17	the	the	DET
ftr-503	152	18	time	time	NOUN
ftr-503	152	19	of	of	ADP
ftr-503	152	20	the	the	DET
ftr-503	152	21	assignment	assignment	NOUN
ftr-503	152	22	;	;	PUNCT
ftr-503	152	23	in	in	ADP
ftr-503	152	24	such	such	DET
ftr-503	152	25	a	a	DET
ftr-503	152	26	case	case	NOUN
ftr-503	152	27	,	,	PUNCT
ftr-503	152	28	the	the	DET
ftr-503	152	29	assignor	assignor	NOUN
ftr-503	152	30	would	would	AUX
ftr-503	152	31	lose	lose	VERB
ftr-503	152	32	all	all	DET
ftr-503	152	33	ability	ability	NOUN
ftr-503	152	34	to	to	PART
ftr-503	152	35	affect	affect	VERB
ftr-503	152	36	the	the	DET
ftr-503	152	37	flow	flow	NOUN
ftr-503	152	38	of	of	ADP
ftr-503	152	39	that	that	DET
ftr-503	152	40	income	income	NOUN
ftr-503	152	41	to	to	ADP
ftr-503	152	42	the	the	DET
ftr-503	152	43	assignee	assignee	NOUN
ftr-503	152	44	once	once	SCONJ
ftr-503	152	45	he	he	PRON
ftr-503	152	46	made	make	VERB
ftr-503	152	47	the	the	DET
ftr-503	152	48	assignment	assignment	NOUN
ftr-503	152	49	.	.	PUNCT
ftr-503	153	1	the	the	DET
ftr-503	153	2	supreme	supreme	PROPN
ftr-503	153	3	court	court	PROPN
ftr-503	153	4	rejected	reject	VERB
ftr-503	153	5	this	this	DET
ftr-503	153	6	distinction	distinction	NOUN
ftr-503	153	7	in	in	ADP
ftr-503	153	8	helvering	helvere	VERB
ftr-503	153	9	v.	v.	ADP
ftr-503	153	10	eubank.3	eubank.3	NOUN
ftr-503	153	11	7	7	NUM
ftr-503	153	12	there	there	ADV
ftr-503	153	13	the	the	DET
ftr-503	153	14	taxpayer	taxpayer	NOUN
ftr-503	153	15	assigned	assign	VERB
ftr-503	153	16	to	to	ADP
ftr-503	153	17	a	a	DET
ftr-503	153	18	family	family	NOUN
ftr-503	153	19	trust	trust	NOUN
ftr-503	153	20	his	his	PRON
ftr-503	153	21	right	right	NOUN
ftr-503	153	22	to	to	ADP
ftr-503	153	23	future	future	ADJ
ftr-503	153	24	insurance	insurance	NOUN
ftr-503	153	25	renewal	renewal	NOUN
ftr-503	153	26	commissions	commission	NOUN
ftr-503	153	27	which	which	PRON
ftr-503	153	28	he	he	PRON
ftr-503	153	29	had	have	AUX
ftr-503	153	30	earned	earn	VERB
ftr-503	153	31	through	through	ADP
ftr-503	153	32	his	his	PRON
ftr-503	153	33	sale	sale	NOUN
ftr-503	153	34	of	of	ADP
ftr-503	153	35	insurance	insurance	NOUN
ftr-503	153	36	policies	policy	NOUN
ftr-503	153	37	in	in	ADP
ftr-503	153	38	prior	prior	ADJ
ftr-503	153	39	years.3s	years.3s	PROPN
ftr-503	153	40	although	although	SCONJ
ftr-503	153	41	mr	mr	PROPN
ftr-503	153	42	.	.	PROPN
ftr-503	153	43	eubank	eubank	PROPN
ftr-503	153	44	forever	forever	ADV
ftr-503	153	45	lost	lose	VERB
ftr-503	153	46	his	his	PRON
ftr-503	153	47	ability	ability	NOUN
ftr-503	153	48	to	to	PART
ftr-503	153	49	affect	affect	VERB
ftr-503	153	50	the	the	DET
ftr-503	153	51	amount	amount	NOUN
ftr-503	153	52	of	of	ADP
ftr-503	153	53	assigned	assign	VERB
ftr-503	153	54	income	income	NOUN
ftr-503	153	55	flowing	flow	VERB
ftr-503	153	56	to	to	ADP
ftr-503	153	57	the	the	DET
ftr-503	153	58	trust	trust	NOUN
ftr-503	153	59	once	once	SCONJ
ftr-503	153	60	he	he	PRON
ftr-503	153	61	made	make	VERB
ftr-503	153	62	the	the	DET
ftr-503	153	63	assignment	assignment	NOUN
ftr-503	153	64	,	,	PUNCT
ftr-503	153	65	the	the	DET
ftr-503	153	66	court	court	NOUN
ftr-503	153	67	in	in	ADP
ftr-503	153	68	a	a	DET
ftr-503	153	69	brief	brief	ADJ
ftr-503	153	70	,	,	PUNCT
ftr-503	153	71	cryptic	cryptic	ADJ
ftr-503	153	72	opinion	opinion	NOUN
ftr-503	153	73	held	hold	VERB
ftr-503	153	74	mr	mr	PROPN
ftr-503	153	75	.	.	PROPN
ftr-503	153	76	eubank	eubank	PROPN
ftr-503	153	77	fully	fully	ADV
ftr-503	153	78	taxable	taxable	ADJ
ftr-503	153	79	on	on	ADP
ftr-503	153	80	all	all	DET
ftr-503	153	81	renewal	renewal	NOUN
ftr-503	153	82	commissions	commission	NOUN
ftr-503	153	83	as	as	SCONJ
ftr-503	153	84	they	they	PRON
ftr-503	153	85	were	be	AUX
ftr-503	153	86	paid	pay	VERB
ftr-503	153	87	to	to	ADP
ftr-503	153	88	the	the	DET
ftr-503	153	89	trust	trust	NOUN
ftr-503	153	90	.	.	PUNCT
ftr-503	154	1	9	9	NUM
ftr-503	154	2	in	in	ADP
ftr-503	154	3	so	so	ADV
ftr-503	154	4	holding	holding	NOUN
ftr-503	154	5	,	,	PUNCT
ftr-503	154	6	the	the	DET
ftr-503	154	7	court	court	NOUN
ftr-503	154	8	reinforced	reinforce	VERB
ftr-503	154	9	the	the	DET
ftr-503	154	10	rule	rule	NOUN
ftr-503	154	11	that	that	SCONJ
ftr-503	154	12	income	income	NOUN
ftr-503	154	13	is	be	AUX
ftr-503	154	14	taxable	taxable	ADJ
ftr-503	154	15	to	to	ADP
ftr-503	154	16	him	he	PRON
ftr-503	154	17	who	who	PRON
ftr-503	154	18	earns	earn	VERB
ftr-503	154	19	it	it	PRON
ftr-503	154	20	,	,	PUNCT
ftr-503	154	21	and	and	CCONJ
ftr-503	154	22	further	far	ADV
ftr-503	154	23	limited	limit	VERB
ftr-503	154	24	the	the	DET
ftr-503	154	25	ability	ability	NOUN
ftr-503	154	26	of	of	ADP
ftr-503	154	27	taxpayers	taxpayer	NOUN
ftr-503	154	28	to	to	PART
ftr-503	154	29	circumvent	circumvent	VERB
ftr-503	154	30	the	the	DET
ftr-503	154	31	graduated	graduate	VERB
ftr-503	154	32	tax	tax	NOUN
ftr-503	154	33	rate	rate	NOUN
ftr-503	154	34	structure	structure	NOUN
ftr-503	154	35	by	by	ADP
ftr-503	154	36	making	make	VERB
ftr-503	154	37	gratuitous	gratuitous	ADJ
ftr-503	154	38	assignments	assignment	NOUN
ftr-503	154	39	of	of	ADP
ftr-503	154	40	income	income	NOUN
ftr-503	154	41	.	.	PUNCT
ftr-503	155	1	b.	b.	PROPN
ftr-503	155	2	gratuitous	gratuitous	ADJ
ftr-503	155	3	assignments	assignment	NOUN
ftr-503	155	4	of	of	ADP
ftr-503	155	5	investment	investment	NOUN
ftr-503	155	6	income	income	NOUN
ftr-503	155	7	in	in	ADP
ftr-503	155	8	the	the	DET
ftr-503	155	9	meantime	meantime	NOUN
ftr-503	155	10	,	,	PUNCT
ftr-503	155	11	the	the	DET
ftr-503	155	12	law	law	NOUN
ftr-503	155	13	relating	relate	VERB
ftr-503	155	14	to	to	ADP
ftr-503	155	15	the	the	DET
ftr-503	155	16	gratuitous	gratuitous	ADJ
ftr-503	155	17	assignment	assignment	NOUN
ftr-503	155	18	of	of	ADP
ftr-503	155	19	investment	investment	NOUN
ftr-503	155	20	income	income	NOUN
ftr-503	155	21	(	(	PUNCT
ftr-503	155	22	that	that	PRON
ftr-503	155	23	is	is	ADV
ftr-503	155	24	,	,	PUNCT
ftr-503	155	25	income	income	NOUN
ftr-503	155	26	derived	derive	VERB
ftr-503	155	27	from	from	ADP
ftr-503	155	28	property	property	NOUN
ftr-503	155	29	as	as	SCONJ
ftr-503	155	30	opposed	oppose	VERB
ftr-503	155	31	to	to	PART
ftr-503	155	32	income	income	NOUN
ftr-503	155	33	derived	derive	VERB
ftr-503	155	34	from	from	ADP
ftr-503	155	35	personal	personal	ADJ
ftr-503	155	36	services	service	NOUN
ftr-503	155	37	)	)	PUNCT
ftr-503	155	38	developed	develop	VERB
ftr-503	155	39	along	along	ADP
ftr-503	155	40	somewhat	somewhat	ADV
ftr-503	155	41	different	different	ADJ
ftr-503	155	42	lines	line	NOUN
ftr-503	155	43	.	.	PUNCT
ftr-503	156	1	the	the	DET
ftr-503	156	2	supreme	supreme	PROPN
ftr-503	156	3	court	court	PROPN
ftr-503	156	4	held	hold	VERB
ftr-503	156	5	that	that	DET
ftr-503	156	6	income	income	NOUN
ftr-503	156	7	from	from	ADP
ftr-503	156	8	property	property	NOUN
ftr-503	156	9	,	,	PUNCT
ftr-503	156	10	in	in	ADP
ftr-503	156	11	contrast	contrast	NOUN
ftr-503	156	12	to	to	ADP
ftr-503	156	13	income	income	NOUN
ftr-503	156	14	from	from	ADP
ftr-503	156	15	personal	personal	ADJ
ftr-503	156	16	services	service	NOUN
ftr-503	156	17	,	,	PUNCT
ftr-503	156	18	could	could	AUX
ftr-503	156	19	be	be	AUX
ftr-503	156	20	effectively	effectively	ADV
ftr-503	156	21	assigned	assign	VERB
ftr-503	156	22	for	for	ADP
ftr-503	156	23	tax	tax	NOUN
ftr-503	156	24	purposes	purpose	NOUN
ftr-503	156	25	provided	provide	VERB
ftr-503	156	26	that	that	SCONJ
ftr-503	156	27	the	the	DET
ftr-503	156	28	assignor	assignor	NOUN
ftr-503	156	29	assigned	assign	VERB
ftr-503	156	30	the	the	DET
ftr-503	156	31	income	income	NOUN
ftr-503	156	32	-	-	PUNCT
ftr-503	156	33	producing	produce	VERB
ftr-503	156	34	property	property	NOUN
ftr-503	156	35	itself.4	itself.4	NOUN
ftr-503	156	36	"	"	PUNCT
ftr-503	156	37	thus	thus	ADV
ftr-503	156	38	,	,	PUNCT
ftr-503	156	39	a	a	DET
ftr-503	156	40	parent	parent	NOUN
ftr-503	156	41	who	who	PRON
ftr-503	156	42	gives	give	VERB
ftr-503	156	43	stock	stock	NOUN
ftr-503	156	44	to	to	ADP
ftr-503	156	45	a	a	DET
ftr-503	156	46	child	child	NOUN
ftr-503	156	47	will	will	AUX
ftr-503	156	48	not	not	PART
ftr-503	156	49	be	be	AUX
ftr-503	156	50	taxed	tax	VERB
ftr-503	156	51	on	on	ADP
ftr-503	156	52	future	future	ADJ
ftr-503	156	53	dividends	dividend	NOUN
ftr-503	156	54	paid	pay	VERB
ftr-503	156	55	on	on	ADP
ftr-503	156	56	the	the	DET
ftr-503	156	57	stock	stock	NOUN
ftr-503	156	58	.	.	PUNCT
ftr-503	157	1	by	by	ADP
ftr-503	157	2	giving	give	VERB
ftr-503	157	3	away	away	ADP
ftr-503	157	4	the	the	DET
ftr-503	157	5	stock	stock	NOUN
ftr-503	157	6	,	,	PUNCT
ftr-503	157	7	the	the	DET
ftr-503	157	8	parent	parent	NOUN
ftr-503	157	9	effectively	effectively	ADV
ftr-503	157	10	transfers	transfer	VERB
ftr-503	157	11	the	the	DET
ftr-503	157	12	incidence	incidence	NOUN
ftr-503	157	13	of	of	ADP
ftr-503	157	14	taxation	taxation	NOUN
ftr-503	157	15	on	on	ADP
ftr-503	157	16	future	future	ADJ
ftr-503	157	17	dividends	dividend	NOUN
ftr-503	157	18	to	to	ADP
ftr-503	157	19	the	the	DET
ftr-503	157	20	child	child	NOUN
ftr-503	157	21	.	.	PUNCT
ftr-503	158	1	on	on	ADP
ftr-503	158	2	the	the	DET
ftr-503	158	3	other	other	ADJ
ftr-503	158	4	hand	hand	NOUN
ftr-503	158	5	,	,	PUNCT
ftr-503	158	6	if	if	SCONJ
ftr-503	158	7	the	the	DET
ftr-503	158	8	taxpayer	taxpayer	NOUN
ftr-503	158	9	merely	merely	ADV
ftr-503	158	10	assigns	assign	VERB
ftr-503	158	11	income	income	NOUN
ftr-503	158	12	from	from	ADP
ftr-503	158	13	the	the	DET
ftr-503	158	14	property	property	NOUN
ftr-503	158	15	while	while	SCONJ
ftr-503	158	16	retaining	retain	VERB
ftr-503	158	17	the	the	DET
ftr-503	158	18	property	property	NOUN
ftr-503	158	19	itself	itself	PRON
ftr-503	158	20	(	(	PUNCT
ftr-503	158	21	or	or	CCONJ
ftr-503	158	22	,	,	PUNCT
ftr-503	158	23	in	in	ADP
ftr-503	158	24	terms	term	NOUN
ftr-503	158	25	of	of	ADP
ftr-503	158	26	holmes	holme	NOUN
ftr-503	158	27	's	's	PART
ftr-503	158	28	metaphor	metaphor	NOUN
ftr-503	158	29	,	,	PUNCT
ftr-503	158	30	merely	merely	ADV
ftr-503	158	31	assigns	assign	VERB
ftr-503	158	32	the	the	DET
ftr-503	158	33	"	"	PUNCT
ftr-503	158	34	fruit	fruit	NOUN
ftr-503	158	35	"	"	PUNCT
ftr-503	158	36	but	but	CCONJ
ftr-503	158	37	retains	retain	VERB
ftr-503	158	38	the	the	DET
ftr-503	158	39	"	"	PUNCT
ftr-503	158	40	tree	tree	NOUN
ftr-503	158	41	"	"	PUNCT
ftr-503	158	42	)	)	PUNCT
ftr-503	158	43	,	,	PUNCT
ftr-503	158	44	the	the	DET
ftr-503	158	45	taxpayer	taxpayer	NOUN
ftr-503	158	46	will	will	AUX
ftr-503	158	47	continue	continue	VERB
ftr-503	158	48	to	to	PART
ftr-503	158	49	be	be	AUX
ftr-503	158	50	taxed	tax	VERB
ftr-503	158	51	on	on	ADP
ftr-503	158	52	the	the	DET
ftr-503	158	53	assigned	assign	VERB
ftr-503	158	54	income	income	NOUN
ftr-503	158	55	as	as	SCONJ
ftr-503	158	56	it	it	PRON
ftr-503	158	57	is	be	AUX
ftr-503	158	58	received	receive	VERB
ftr-503	158	59	by	by	ADP
ftr-503	158	60	the	the	DET
ftr-503	158	61	assignee.4	assignee.4	NOUN
ftr-503	158	62	'	'	PUNCT
ftr-503	158	63	moreover	moreover	ADV
ftr-503	158	64	,	,	PUNCT
ftr-503	158	65	37	37	NUM
ftr-503	158	66	.	.	PUNCT
ftr-503	158	67	311	311	NUM
ftr-503	158	68	u.s	u.s	PROPN
ftr-503	158	69	.	.	PROPN
ftr-503	158	70	122	122	NUM
ftr-503	158	71	(	(	PUNCT
ftr-503	158	72	1940	1940	NUM
ftr-503	158	73	)	)	PUNCT
ftr-503	158	74	.	.	PUNCT
ftr-503	159	1	38	38	NUM
ftr-503	159	2	.	.	PUNCT
ftr-503	160	1	i	i	PRON
ftr-503	160	2	d.	d.	PROPN
ftr-503	160	3	at	at	ADP
ftr-503	160	4	124	124	NUM
ftr-503	160	5	.	.	PUNCT
ftr-503	160	6	39	39	NUM
ftr-503	160	7	.	.	PUNCT
ftr-503	161	1	i	i	PRON
ftr-503	161	2	d.	d.	PROPN
ftr-503	161	3	at	at	ADP
ftr-503	161	4	125	125	NUM
ftr-503	161	5	.	.	PUNCT
ftr-503	161	6	40	40	NUM
ftr-503	161	7	.	.	PUNCT
ftr-503	162	1	blair	blair	PROPN
ftr-503	162	2	v.	v.	PROPN
ftr-503	162	3	commissioner	commissioner	PROPN
ftr-503	162	4	,	,	PUNCT
ftr-503	162	5	300	300	NUM
ftr-503	162	6	u.s	u.s	PROPN
ftr-503	162	7	.	.	PROPN
ftr-503	162	8	5	5	NUM
ftr-503	162	9	,	,	PUNCT
ftr-503	162	10	12	12	NUM
ftr-503	162	11	(	(	PUNCT
ftr-503	162	12	1937	1937	NUM
ftr-503	162	13	)	)	PUNCT
ftr-503	162	14	(	(	PUNCT
ftr-503	162	15	stating	state	VERB
ftr-503	162	16	that	that	SCONJ
ftr-503	162	17	"	"	PUNCT
ftr-503	162	18	tax	tax	NOUN
ftr-503	162	19	liability	liability	NOUN
ftr-503	162	20	attaches	attach	VERB
ftr-503	162	21	to	to	ADP
ftr-503	162	22	ownership	ownership	NOUN
ftr-503	162	23	"	"	PUNCT
ftr-503	162	24	)	)	PUNCT
ftr-503	162	25	.	.	PUNCT
ftr-503	163	1	41	41	NUM
ftr-503	163	2	.	.	PUNCT
ftr-503	164	1	helvering	helvere	VERB
ftr-503	164	2	v.	v.	PROPN
ftr-503	164	3	horst	horst	PROPN
ftr-503	164	4	,	,	PUNCT
ftr-503	164	5	311	311	NUM
ftr-503	164	6	u.s	u.s	PROPN
ftr-503	164	7	.	.	PROPN
ftr-503	164	8	112	112	NUM
ftr-503	164	9	(	(	PUNCT
ftr-503	164	10	1940	1940	NUM
ftr-503	164	11	)	)	PUNCT
ftr-503	164	12	.	.	PUNCT
ftr-503	165	1	consequently	consequently	ADV
ftr-503	165	2	,	,	PUNCT
ftr-503	165	3	a	a	DET
ftr-503	165	4	parent	parent	NOUN
ftr-503	165	5	who	who	PRON
ftr-503	165	6	transfers	transfer	VERB
ftr-503	165	7	interest	interest	NOUN
ftr-503	165	8	coupons	coupon	NOUN
ftr-503	165	9	to	to	ADP
ftr-503	165	10	a	a	DET
ftr-503	165	11	child	child	NOUN
ftr-503	165	12	while	while	SCONJ
ftr-503	165	13	retaining	retain	VERB
ftr-503	165	14	the	the	DET
ftr-503	165	15	bond	bond	NOUN
ftr-503	165	16	will	will	AUX
ftr-503	165	17	be	be	AUX
ftr-503	165	18	taxed	tax	VERB
ftr-503	165	19	on	on	ADP
ftr-503	165	20	the	the	DET
ftr-503	165	21	interest	interest	NOUN
ftr-503	165	22	when	when	SCONJ
ftr-503	165	23	the	the	DET
ftr-503	165	24	coupons	coupon	NOUN
ftr-503	165	25	mature	mature	VERB
ftr-503	165	26	.	.	PUNCT
ftr-503	166	1	i	i	PRON
ftr-503	166	2	d.	d.	PROPN
ftr-503	167	1	[	[	X
ftr-503	167	2	vol	vol	X
ftr-503	167	3	1:11	1:11	NUM
ftr-503	167	4	scluzeer	scluzeer	NOUN
ftr-503	167	5	v	v	NOUN
ftr-503	167	6	conunissioner	conunissioner	NOUN
ftr-503	167	7	even	even	ADV
ftr-503	167	8	where	where	SCONJ
ftr-503	167	9	the	the	DET
ftr-503	167	10	taxpayer	taxpayer	NOUN
ftr-503	167	11	assigns	assign	VERB
ftr-503	167	12	the	the	DET
ftr-503	167	13	income	income	NOUN
ftr-503	167	14	-	-	PUNCT
ftr-503	167	15	producing	produce	VERB
ftr-503	167	16	property	property	NOUN
ftr-503	167	17	he	he	PRON
ftr-503	167	18	will	will	AUX
ftr-503	167	19	be	be	AUX
ftr-503	167	20	taxed	tax	VERB
ftr-503	167	21	on	on	ADP
ftr-503	167	22	any	any	DET
ftr-503	167	23	income	income	NOUN
ftr-503	167	24	that	that	PRON
ftr-503	167	25	had	have	AUX
ftr-503	167	26	already	already	ADV
ftr-503	167	27	accrued	accrue	VERB
ftr-503	167	28	on	on	ADP
ftr-503	167	29	the	the	DET
ftr-503	167	30	property	property	NOUN
ftr-503	167	31	at	at	ADP
ftr-503	167	32	the	the	DET
ftr-503	167	33	time	time	NOUN
ftr-503	167	34	of	of	ADP
ftr-503	167	35	the	the	DET
ftr-503	167	36	assignment	assignment	NOUN
ftr-503	167	37	.	.	PUNCT
ftr-503	168	1	4	4	NUM
ftr-503	168	2	2	2	NUM
ftr-503	168	3	c.	c.	NOUN
ftr-503	168	4	rationale	rationale	NOUN
ftr-503	168	5	of	of	ADP
ftr-503	168	6	the	the	DET
ftr-503	168	7	assignment	assignment	NOUN
ftr-503	168	8	of	of	ADP
ftr-503	168	9	income	income	NOUN
ftr-503	168	10	doctrine	doctrine	NOUN
ftr-503	168	11	in	in	ADP
ftr-503	168	12	making	make	VERB
ftr-503	168	13	these	these	DET
ftr-503	168	14	decisions	decision	NOUN
ftr-503	168	15	,	,	PUNCT
ftr-503	168	16	the	the	DET
ftr-503	168	17	supreme	supreme	PROPN
ftr-503	168	18	court	court	PROPN
ftr-503	168	19	spoke	speak	VERB
ftr-503	168	20	in	in	ADP
ftr-503	168	21	broad	broad	ADJ
ftr-503	168	22	conclusionary	conclusionary	ADJ
ftr-503	168	23	terms	term	NOUN
ftr-503	168	24	rather	rather	ADV
ftr-503	168	25	than	than	ADP
ftr-503	168	26	in	in	ADP
ftr-503	168	27	terms	term	NOUN
ftr-503	168	28	of	of	ADP
ftr-503	168	29	the	the	DET
ftr-503	168	30	policies	policy	NOUN
ftr-503	168	31	it	it	PRON
ftr-503	168	32	was	be	AUX
ftr-503	168	33	seeking	seek	VERB
ftr-503	168	34	to	to	PART
ftr-503	168	35	implement	implement	VERB
ftr-503	168	36	.	.	PUNCT
ftr-503	169	1	as	as	SCONJ
ftr-503	169	2	professor	professor	PROPN
ftr-503	169	3	chirelstein	chirelstein	PROPN
ftr-503	169	4	has	have	AUX
ftr-503	169	5	written	write	VERB
ftr-503	169	6	:	:	PUNCT
ftr-503	169	7	on	on	ADP
ftr-503	169	8	the	the	DET
ftr-503	169	9	whole	whole	NOUN
ftr-503	169	10	,	,	PUNCT
ftr-503	169	11	the	the	DET
ftr-503	169	12	supreme	supreme	PROPN
ftr-503	169	13	court	court	PROPN
ftr-503	169	14	's	's	PART
ftr-503	169	15	opinions	opinion	NOUN
ftr-503	169	16	in	in	ADP
ftr-503	169	17	this	this	DET
ftr-503	169	18	field	field	NOUN
ftr-503	169	19	are	be	AUX
ftr-503	169	20	over	over	ADV
ftr-503	169	21	-	-	PUNCT
ftr-503	169	22	long	long	ADJ
ftr-503	169	23	and	and	CCONJ
ftr-503	169	24	confusing	confusing	ADJ
ftr-503	169	25	....	....	PUNCT
ftr-503	170	1	the	the	DET
ftr-503	170	2	problem	problem	NOUN
ftr-503	170	3	throughout	throughout	ADV
ftr-503	170	4	,	,	PUNCT
ftr-503	170	5	perhaps	perhaps	ADV
ftr-503	170	6	,	,	PUNCT
ftr-503	170	7	was	be	AUX
ftr-503	170	8	how	how	SCONJ
ftr-503	170	9	the	the	DET
ftr-503	170	10	court	court	NOUN
ftr-503	170	11	could	could	AUX
ftr-503	170	12	aid	aid	VERB
ftr-503	170	13	in	in	ADP
ftr-503	170	14	developing	develop	VERB
ftr-503	170	15	a	a	DET
ftr-503	170	16	set	set	NOUN
ftr-503	170	17	of	of	ADP
ftr-503	170	18	anti	anti	ADJ
ftr-503	170	19	-	-	ADJ
ftr-503	170	20	tax	tax	ADJ
ftr-503	170	21	avoidance	avoidance	NOUN
ftr-503	170	22	rules	rule	NOUN
ftr-503	170	23	-	-	PUNCT
ftr-503	170	24	how	how	SCONJ
ftr-503	170	25	it	it	PRON
ftr-503	170	26	could	could	AUX
ftr-503	170	27	act	act	VERB
ftr-503	170	28	to	to	PART
ftr-503	170	29	give	give	VERB
ftr-503	170	30	protection	protection	NOUN
ftr-503	170	31	to	to	ADP
ftr-503	170	32	the	the	DET
ftr-503	170	33	graduated	graduate	VERB
ftr-503	170	34	rate	rate	NOUN
ftr-503	170	35	structure	structure	NOUN
ftr-503	170	36	-	-	PUNCT
ftr-503	170	37	without	without	ADP
ftr-503	170	38	directly	directly	ADV
ftr-503	170	39	admitting	admit	VERB
ftr-503	170	40	that	that	SCONJ
ftr-503	170	41	it	it	PRON
ftr-503	170	42	was	be	AUX
ftr-503	170	43	engaged	engage	VERB
ftr-503	170	44	in	in	ADP
ftr-503	170	45	judicial	judicial	ADJ
ftr-503	170	46	law	law	NOUN
ftr-503	170	47	-	-	PUNCT
ftr-503	170	48	making	making	NOUN
ftr-503	170	49	.	.	PUNCT
ftr-503	171	1	operating	operate	VERB
ftr-503	171	2	under	under	ADP
ftr-503	171	3	a	a	DET
ftr-503	171	4	limited	limited	ADJ
ftr-503	171	5	mandate	mandate	NOUN
ftr-503	171	6	,	,	PUNCT
ftr-503	171	7	the	the	DET
ftr-503	171	8	court	court	NOUN
ftr-503	171	9	sought	seek	VERB
ftr-503	171	10	to	to	PART
ftr-503	171	11	safeguard	safeguard	VERB
ftr-503	171	12	the	the	DET
ftr-503	171	13	rates	rate	NOUN
ftr-503	171	14	by	by	ADP
ftr-503	171	15	manipulating	manipulate	VERB
ftr-503	171	16	the	the	DET
ftr-503	171	17	legal	legal	ADJ
ftr-503	171	18	concepts	concept	NOUN
ftr-503	171	19	of	of	ADP
ftr-503	171	20	"	"	PUNCT
ftr-503	171	21	income	income	NOUN
ftr-503	171	22	,	,	PUNCT
ftr-503	171	23	"	"	PUNCT
ftr-503	171	24	"	"	PUNCT
ftr-503	171	25	property	property	NOUN
ftr-503	171	26	,	,	PUNCT
ftr-503	171	27	"	"	PUNCT
ftr-503	171	28	and	and	CCONJ
ftr-503	171	29	"	"	PUNCT
ftr-503	171	30	ownership	ownership	NOUN
ftr-503	171	31	"	"	PUNCT
ftr-503	171	32	instead	instead	ADV
ftr-503	171	33	of	of	ADP
ftr-503	171	34	making	make	VERB
ftr-503	171	35	bald	bald	ADJ
ftr-503	171	36	utterances	utterance	NOUN
ftr-503	171	37	about	about	ADP
ftr-503	171	38	taxavoidance.43	taxavoidance.43	NOUN
ftr-503	171	39	of	of	ADP
ftr-503	171	40	the	the	DET
ftr-503	171	41	seminal	seminal	ADJ
ftr-503	171	42	cases	case	NOUN
ftr-503	171	43	,	,	PUNCT
ftr-503	171	44	only	only	ADV
ftr-503	171	45	helvering	helvere	VERB
ftr-503	171	46	v.	v.	ADP
ftr-503	171	47	clifford	clifford	PROPN
ftr-503	171	48	4	4	NUM
ftr-503	171	49	alludes	allude	VERB
ftr-503	171	50	(	(	PUNCT
ftr-503	171	51	and	and	CCONJ
ftr-503	171	52	even	even	ADV
ftr-503	171	53	then	then	ADV
ftr-503	171	54	obliquely	obliquely	ADV
ftr-503	171	55	)	)	PUNCT
ftr-503	171	56	to	to	ADP
ftr-503	171	57	the	the	DET
ftr-503	171	58	court	court	NOUN
ftr-503	171	59	's	's	PART
ftr-503	171	60	underlying	underlying	ADJ
ftr-503	171	61	policy	policy	NOUN
ftr-503	171	62	concern	concern	NOUN
ftr-503	171	63	.	.	PUNCT
ftr-503	172	1	in	in	ADP
ftr-503	172	2	clifford	clifford	PROPN
ftr-503	172	3	,	,	PUNCT
ftr-503	172	4	a	a	DET
ftr-503	172	5	husband	husband	NOUN
ftr-503	172	6	had	have	AUX
ftr-503	172	7	set	set	VERB
ftr-503	172	8	up	up	ADP
ftr-503	172	9	a	a	DET
ftr-503	172	10	five	five	NUM
ftr-503	172	11	-	-	PUNCT
ftr-503	172	12	year	year	NOUN
ftr-503	172	13	trust	trust	NOUN
ftr-503	172	14	for	for	ADP
ftr-503	172	15	the	the	DET
ftr-503	172	16	benefit	benefit	NOUN
ftr-503	172	17	of	of	ADP
ftr-503	172	18	his	his	PRON
ftr-503	172	19	wife	wife	NOUN
ftr-503	172	20	but	but	CCONJ
ftr-503	172	21	named	name	VERB
ftr-503	172	22	himself	himself	PRON
ftr-503	172	23	trustee	trustee	NOUN
ftr-503	172	24	and	and	CCONJ
ftr-503	172	25	in	in	ADP
ftr-503	172	26	that	that	DET
ftr-503	172	27	capacity	capacity	NOUN
ftr-503	172	28	retained	retain	VERB
ftr-503	172	29	extensive	extensive	ADJ
ftr-503	172	30	administrative	administrative	ADJ
ftr-503	172	31	powers	power	NOUN
ftr-503	172	32	as	as	ADV
ftr-503	172	33	well	well	ADV
ftr-503	172	34	as	as	ADP
ftr-503	172	35	the	the	DET
ftr-503	172	36	power	power	NOUN
ftr-503	172	37	to	to	PART
ftr-503	172	38	determine	determine	VERB
ftr-503	172	39	whether	whether	SCONJ
ftr-503	172	40	income	income	NOUN
ftr-503	172	41	would	would	AUX
ftr-503	172	42	be	be	AUX
ftr-503	172	43	paid	pay	VERB
ftr-503	172	44	currently	currently	ADV
ftr-503	172	45	to	to	ADP
ftr-503	172	46	his	his	PRON
ftr-503	172	47	wife	wife	NOUN
ftr-503	172	48	or	or	CCONJ
ftr-503	172	49	accumulated	accumulate	VERB
ftr-503	172	50	for	for	ADP
ftr-503	172	51	her	her	PRON
ftr-503	172	52	benefit.45	benefit.45	NOUN
ftr-503	172	53	the	the	DET
ftr-503	172	54	court	court	NOUN
ftr-503	172	55	held	hold	VERB
ftr-503	172	56	that	that	SCONJ
ftr-503	172	57	the	the	DET
ftr-503	172	58	totality	totality	NOUN
ftr-503	172	59	of	of	ADP
ftr-503	172	60	the	the	DET
ftr-503	172	61	factors	factor	NOUN
ftr-503	172	62	-	-	PUNCT
ftr-503	172	63	the	the	DET
ftr-503	172	64	short	short	ADJ
ftr-503	172	65	duration	duration	NOUN
ftr-503	172	66	of	of	ADP
ftr-503	172	67	the	the	DET
ftr-503	172	68	trust	trust	NOUN
ftr-503	172	69	,	,	PUNCT
ftr-503	172	70	the	the	DET
ftr-503	172	71	retention	retention	NOUN
ftr-503	172	72	of	of	ADP
ftr-503	172	73	income	income	NOUN
ftr-503	172	74	within	within	ADP
ftr-503	172	75	the	the	DET
ftr-503	172	76	family	family	NOUN
ftr-503	172	77	group	group	NOUN
ftr-503	172	78	,	,	PUNCT
ftr-503	172	79	and	and	CCONJ
ftr-503	172	80	the	the	DET
ftr-503	172	81	husband	husband	NOUN
ftr-503	172	82	's	's	PART
ftr-503	172	83	retained	retain	VERB
ftr-503	172	84	powers	power	NOUN
ftr-503	172	85	over	over	ADP
ftr-503	172	86	the	the	DET
ftr-503	172	87	principal	principal	NOUN
ftr-503	172	88	of	of	ADP
ftr-503	172	89	the	the	DET
ftr-503	172	90	trust	trust	NOUN
ftr-503	172	91	as	as	ADP
ftr-503	172	92	trustee	trustee	NOUN
ftr-503	172	93	-	-	PUNCT
ftr-503	172	94	irresistibly	irresistibly	ADV
ftr-503	172	95	led	lead	VERB
ftr-503	172	96	to	to	ADP
ftr-503	172	97	the	the	DET
ftr-503	172	98	conclusion	conclusion	NOUN
ftr-503	172	99	that	that	SCONJ
ftr-503	172	100	the	the	DET
ftr-503	172	101	husband	husband	NOUN
ftr-503	172	102	had	have	AUX
ftr-503	172	103	parted	part	VERB
ftr-503	172	104	with	with	ADP
ftr-503	172	105	no	no	DET
ftr-503	172	106	substantial	substantial	ADJ
ftr-503	172	107	control	control	NOUN
ftr-503	172	108	or	or	CCONJ
ftr-503	172	109	benefit	benefit	NOUN
ftr-503	172	110	in	in	ADP
ftr-503	172	111	the	the	DET
ftr-503	172	112	transferred	transfer	VERB
ftr-503	172	113	property	property	NOUN
ftr-503	172	114	and	and	CCONJ
ftr-503	172	115	hence	hence	ADV
ftr-503	172	116	remained	remain	VERB
ftr-503	172	117	taxable	taxable	ADJ
ftr-503	172	118	on	on	ADP
ftr-503	172	119	its	its	PRON
ftr-503	172	120	income	income	NOUN
ftr-503	172	121	.	.	PUNCT
ftr-503	173	1	6	6	NUM
ftr-503	173	2	in	in	ADP
ftr-503	173	3	posing	pose	VERB
ftr-503	173	4	the	the	DET
ftr-503	173	5	problem	problem	NOUN
ftr-503	173	6	,	,	PUNCT
ftr-503	173	7	the	the	DET
ftr-503	173	8	court	court	NOUN
ftr-503	173	9	,	,	PUNCT
ftr-503	173	10	through	through	ADP
ftr-503	173	11	justice	justice	PROPN
ftr-503	173	12	douglas	douglas	PROPN
ftr-503	173	13	,	,	PUNCT
ftr-503	173	14	stated	state	VERB
ftr-503	173	15	that	that	SCONJ
ftr-503	173	16	"	"	PUNCT
ftr-503	173	17	where	where	SCONJ
ftr-503	173	18	the	the	DET
ftr-503	173	19	grantor	grantor	NOUN
ftr-503	173	20	is	be	AUX
ftr-503	173	21	the	the	DET
ftr-503	173	22	trustee	trustee	NOUN
ftr-503	173	23	and	and	CCONJ
ftr-503	173	24	the	the	DET
ftr-503	173	25	beneficiaries	beneficiary	NOUN
ftr-503	173	26	are	be	AUX
ftr-503	173	27	members	member	NOUN
ftr-503	173	28	of	of	ADP
ftr-503	173	29	his	his	PRON
ftr-503	173	30	family	family	NOUN
ftr-503	173	31	group	group	NOUN
ftr-503	173	32	,	,	PUNCT
ftr-503	173	33	special	special	ADJ
ftr-503	173	34	scrutiny	scrutiny	NOUN
ftr-503	173	35	of	of	ADP
ftr-503	173	36	the	the	DET
ftr-503	173	37	arrangement	arrangement	NOUN
ftr-503	173	38	42	42	NUM
ftr-503	173	39	.	.	PUNCT
ftr-503	174	1	see	see	VERB
ftr-503	174	2	generally	generally	ADV
ftr-503	174	3	boris	boris	PROPN
ftr-503	174	4	i.	i.	PROPN
ftr-503	174	5	bittker	bittker	PROPN
ftr-503	174	6	&	&	CCONJ
ftr-503	174	7	martin	martin	PROPN
ftr-503	174	8	1	1	NUM
ftr-503	174	9	.	.	PUNCT
ftr-503	175	1	mcmahon	mcmahon	PROPN
ftr-503	175	2	.	.	PUNCT
ftr-503	176	1	jr	jr	PROPN
ftr-503	176	2	.	.	PROPN
ftr-503	176	3	,	,	PUNCT
ftr-503	176	4	federal	federal	ADJ
ftr-503	176	5	income	income	NOUN
ftr-503	176	6	taxation	taxation	NOUN
ftr-503	176	7	of	of	ADP
ftr-503	176	8	individuals	individual	NOUN
ftr-503	176	9	31.3	31.3	NUM
ftr-503	176	10	,	,	PUNCT
ftr-503	176	11	at	at	ADP
ftr-503	176	12	31	31	NUM
ftr-503	176	13	-	-	SYM
ftr-503	176	14	21	21	NUM
ftr-503	176	15	to	to	PART
ftr-503	176	16	31	31	NUM
ftr-503	176	17	-	-	SYM
ftr-503	176	18	24	24	NUM
ftr-503	176	19	(	(	PUNCT
ftr-503	176	20	1988	1988	NUM
ftr-503	176	21	)	)	PUNCT
ftr-503	176	22	.	.	PUNCT
ftr-503	177	1	43	43	NUM
ftr-503	177	2	.	.	PUNCT
ftr-503	178	1	marvin	marvin	PROPN
ftr-503	178	2	a.	a.	PROPN
ftr-503	178	3	chirelstein	chirelstein	PROPN
ftr-503	178	4	,	,	PUNCT
ftr-503	178	5	federal	federal	ADJ
ftr-503	178	6	income	income	NOUN
ftr-503	178	7	taxation	taxation	NOUN
ftr-503	178	8	:	:	PUNCT
ftr-503	178	9	a	a	DET
ftr-503	178	10	law	law	NOUN
ftr-503	178	11	student	student	NOUN
ftr-503	178	12	's	's	PART
ftr-503	178	13	guide	guide	NOUN
ftr-503	178	14	to	to	ADP
ftr-503	178	15	the	the	DET
ftr-503	178	16	leading	lead	VERB
ftr-503	178	17	cases	case	NOUN
ftr-503	178	18	and	and	CCONJ
ftr-503	178	19	concepts	concept	NOUN
ftr-503	178	20	8.05	8.05	NUM
ftr-503	178	21	,	,	PUNCT
ftr-503	178	22	at	at	ADP
ftr-503	178	23	191	191	NUM
ftr-503	178	24	-	-	SYM
ftr-503	178	25	92	92	NUM
ftr-503	178	26	(	(	PUNCT
ftr-503	178	27	6th	6th	ADJ
ftr-503	178	28	ed	ed	NOUN
ftr-503	178	29	.	.	PROPN
ftr-503	178	30	1991	1991	NUM
ftr-503	178	31	)	)	PUNCT
ftr-503	178	32	.	.	PUNCT
ftr-503	179	1	44	44	NUM
ftr-503	179	2	.	.	X
ftr-503	179	3	309	309	NUM
ftr-503	179	4	u.s	u.s	PROPN
ftr-503	179	5	.	.	PROPN
ftr-503	179	6	331	331	NUM
ftr-503	179	7	(	(	PUNCT
ftr-503	179	8	1940	1940	NUM
ftr-503	179	9	)	)	PUNCT
ftr-503	179	10	.	.	PUNCT
ftr-503	180	1	45	45	NUM
ftr-503	180	2	.	.	PUNCT
ftr-503	181	1	i	i	PRON
ftr-503	181	2	d.	d.	PROPN
ftr-503	181	3	at	at	ADP
ftr-503	181	4	332	332	NUM
ftr-503	181	5	-	-	SYM
ftr-503	181	6	33	33	NUM
ftr-503	181	7	.	.	PUNCT
ftr-503	182	1	46	46	NUM
ftr-503	182	2	.	.	PUNCT
ftr-503	183	1	i	i	PRON
ftr-503	183	2	d.	d.	PROPN
ftr-503	183	3	at	at	ADP
ftr-503	183	4	335	335	NUM
ftr-503	183	5	.	.	PUNCT
ftr-503	183	6	19931	19931	NUM
ftr-503	184	1	florida	florida	PROPN
ftr-503	184	2	tax	tax	NOUN
ftr-503	184	3	review	review	NOUN
ftr-503	184	4	is	be	AUX
ftr-503	184	5	necessary	necessary	ADJ
ftr-503	184	6	lest	lest	SCONJ
ftr-503	184	7	what	what	PRON
ftr-503	184	8	is	be	AUX
ftr-503	184	9	in	in	ADP
ftr-503	184	10	reality	reality	NOUN
ftr-503	184	11	but	but	CCONJ
ftr-503	184	12	one	one	NUM
ftr-503	184	13	economic	economic	ADJ
ftr-503	184	14	unit	unit	NOUN
ftr-503	184	15	be	be	AUX
ftr-503	184	16	multiplied	multiply	VERB
ftr-503	184	17	into	into	ADP
ftr-503	184	18	two	two	NUM
ftr-503	184	19	or	or	CCONJ
ftr-503	184	20	more,"'47	more,"'47	NOUN
ftr-503	184	21	and	and	CCONJ
ftr-503	184	22	added	add	VERB
ftr-503	184	23	:	:	PUNCT
ftr-503	184	24	we	we	PRON
ftr-503	184	25	have	have	VERB
ftr-503	184	26	at	at	ADP
ftr-503	184	27	best	good	ADJ
ftr-503	184	28	a	a	DET
ftr-503	184	29	temporary	temporary	ADJ
ftr-503	184	30	reallocation	reallocation	NOUN
ftr-503	184	31	of	of	ADP
ftr-503	184	32	income	income	NOUN
ftr-503	184	33	within	within	ADP
ftr-503	184	34	an	an	DET
ftr-503	184	35	intimate	intimate	ADJ
ftr-503	184	36	family	family	NOUN
ftr-503	184	37	group	group	NOUN
ftr-503	184	38	.	.	PUNCT
ftr-503	185	1	since	since	SCONJ
ftr-503	185	2	the	the	DET
ftr-503	185	3	income	income	NOUN
ftr-503	185	4	remains	remain	VERB
ftr-503	185	5	in	in	ADP
ftr-503	185	6	the	the	DET
ftr-503	185	7	family	family	NOUN
ftr-503	185	8	and	and	CCONJ
ftr-503	185	9	since	since	SCONJ
ftr-503	185	10	the	the	DET
ftr-503	185	11	husband	husband	NOUN
ftr-503	185	12	retains	retain	VERB
ftr-503	185	13	control	control	NOUN
ftr-503	185	14	over	over	ADP
ftr-503	185	15	the	the	DET
ftr-503	185	16	investment	investment	NOUN
ftr-503	185	17	,	,	PUNCT
ftr-503	185	18	he	he	PRON
ftr-503	185	19	has	have	VERB
ftr-503	185	20	rather	rather	ADV
ftr-503	185	21	complete	complete	ADJ
ftr-503	185	22	assurance	assurance	NOUN
ftr-503	185	23	that	that	PRON
ftr-503	185	24	the	the	DET
ftr-503	185	25	trust	trust	NOUN
ftr-503	185	26	will	will	AUX
ftr-503	185	27	not	not	PART
ftr-503	185	28	effect	effect	VERB
ftr-503	185	29	any	any	DET
ftr-503	185	30	substantial	substantial	ADJ
ftr-503	185	31	change	change	NOUN
ftr-503	185	32	in	in	ADP
ftr-503	185	33	his	his	PRON
ftr-503	185	34	economic	economic	ADJ
ftr-503	185	35	position	position	NOUN
ftr-503	185	36	....	....	PUNCT
ftr-503	186	1	for	for	ADP
ftr-503	186	2	where	where	SCONJ
ftr-503	186	3	the	the	DET
ftr-503	186	4	head	head	NOUN
ftr-503	186	5	of	of	ADP
ftr-503	186	6	the	the	DET
ftr-503	186	7	household	household	NOUN
ftr-503	186	8	has	have	AUX
ftr-503	186	9	income	income	NOUN
ftr-503	186	10	in	in	ADP
ftr-503	186	11	excess	excess	NOUN
ftr-503	186	12	of	of	ADP
ftr-503	186	13	normal	normal	ADJ
ftr-503	186	14	needs	need	NOUN
ftr-503	186	15	,	,	PUNCT
ftr-503	186	16	it	it	PRON
ftr-503	186	17	may	may	AUX
ftr-503	186	18	well	well	ADV
ftr-503	186	19	make	make	VERB
ftr-503	186	20	but	but	CCONJ
ftr-503	186	21	little	little	ADJ
ftr-503	186	22	difference	difference	NOUN
ftr-503	186	23	to	to	ADP
ftr-503	186	24	him	he	PRON
ftr-503	186	25	(	(	PUNCT
ftr-503	186	26	except	except	SCONJ
ftr-503	186	27	income	income	NOUN
ftr-503	186	28	-	-	PUNCT
ftr-503	186	29	tax	tax	NOUN
ftr-503	186	30	-	-	PUNCT
ftr-503	186	31	wise	wise	ADJ
ftr-503	186	32	)	)	PUNCT
ftr-503	186	33	where	where	SCONJ
ftr-503	186	34	portions	portion	NOUN
ftr-503	186	35	of	of	ADP
ftr-503	186	36	that	that	DET
ftr-503	186	37	income	income	NOUN
ftr-503	186	38	are	be	AUX
ftr-503	186	39	routed	route	VERB
ftr-503	186	40	-	-	PUNCT
ftr-503	186	41	so	so	ADV
ftr-503	186	42	long	long	ADV
ftr-503	186	43	as	as	SCONJ
ftr-503	186	44	its	its	PRON
ftr-503	186	45	stays	stay	NOUN
ftr-503	186	46	in	in	ADP
ftr-503	186	47	the	the	DET
ftr-503	186	48	family	family	NOUN
ftr-503	186	49	group.4	group.4	PROPN
ftr-503	186	50	"	"	PUNCT
ftr-503	186	51	here	here	ADV
ftr-503	186	52	is	be	AUX
ftr-503	186	53	the	the	DET
ftr-503	186	54	essence	essence	NOUN
ftr-503	186	55	of	of	ADP
ftr-503	186	56	the	the	DET
ftr-503	186	57	assignment	assignment	NOUN
ftr-503	186	58	of	of	ADP
ftr-503	186	59	income	income	NOUN
ftr-503	186	60	doctrine	doctrine	NOUN
ftr-503	186	61	:	:	PUNCT
ftr-503	186	62	the	the	DET
ftr-503	186	63	concern	concern	NOUN
ftr-503	186	64	that	that	SCONJ
ftr-503	186	65	the	the	DET
ftr-503	186	66	progressive	progressive	ADJ
ftr-503	186	67	tax	tax	NOUN
ftr-503	186	68	rate	rate	NOUN
ftr-503	186	69	schedule	schedule	NOUN
ftr-503	186	70	not	not	PART
ftr-503	186	71	be	be	AUX
ftr-503	186	72	subverted	subvert	VERB
ftr-503	186	73	by	by	ADP
ftr-503	186	74	permitting	permit	VERB
ftr-503	186	75	income	income	NOUN
ftr-503	186	76	to	to	PART
ftr-503	186	77	be	be	AUX
ftr-503	186	78	artificially	artificially	ADV
ftr-503	186	79	split	split	VERB
ftr-503	186	80	among	among	ADP
ftr-503	186	81	formally	formally	ADV
ftr-503	186	82	separate	separate	ADJ
ftr-503	186	83	taxpayers	taxpayer	NOUN
ftr-503	186	84	who	who	PRON
ftr-503	186	85	in	in	ADP
ftr-503	186	86	fact	fact	NOUN
ftr-503	186	87	constitute	constitute	VERB
ftr-503	186	88	a	a	DET
ftr-503	186	89	single	single	ADJ
ftr-503	186	90	economic	economic	ADJ
ftr-503	186	91	unit.49	unit.49	NOUN
ftr-503	186	92	in	in	ADP
ftr-503	186	93	more	more	ADV
ftr-503	186	94	recent	recent	ADJ
ftr-503	186	95	years	year	NOUN
ftr-503	186	96	,	,	PUNCT
ftr-503	186	97	the	the	DET
ftr-503	186	98	courts	court	NOUN
ftr-503	186	99	have	have	AUX
ftr-503	186	100	become	become	VERB
ftr-503	186	101	more	more	ADV
ftr-503	186	102	candid	candid	ADJ
ftr-503	186	103	in	in	ADP
ftr-503	186	104	acknowledging	acknowledge	VERB
ftr-503	186	105	this	this	DET
ftr-503	186	106	policy	policy	NOUN
ftr-503	186	107	as	as	ADP
ftr-503	186	108	the	the	DET
ftr-503	186	109	basis	basis	NOUN
ftr-503	186	110	for	for	ADP
ftr-503	186	111	the	the	DET
ftr-503	186	112	assignment	assignment	NOUN
ftr-503	186	113	of	of	ADP
ftr-503	186	114	income	income	NOUN
ftr-503	186	115	doctrine	doctrine	NOUN
ftr-503	186	116	.	.	PUNCT
ftr-503	187	1	for	for	ADP
ftr-503	187	2	example	example	NOUN
ftr-503	187	3	,	,	PUNCT
ftr-503	187	4	the	the	DET
ftr-503	187	5	supreme	supreme	PROPN
ftr-503	187	6	court	court	PROPN
ftr-503	187	7	in	in	ADP
ftr-503	187	8	1973	1973	NUM
ftr-503	187	9	extolled	extoll	VERB
ftr-503	187	10	the	the	DET
ftr-503	187	11	doctrine	doctrine	NOUN
ftr-503	187	12	as	as	ADP
ftr-503	187	13	"	"	PUNCT
ftr-503	187	14	a	a	DET
ftr-503	187	15	cornerstone	cornerstone	NOUN
ftr-503	187	16	of	of	ADP
ftr-503	187	17	our	our	PRON
ftr-503	187	18	graduated	graduate	VERB
ftr-503	187	19	income	income	NOUN
ftr-503	187	20	tax	tax	NOUN
ftr-503	187	21	system	system	NOUN
ftr-503	187	22	.	.	PUNCT
ftr-503	187	23	'	'	PUNCT
ftr-503	188	1	'	'	NUM
ftr-503	188	2	50	50	NUM
ftr-503	188	3	today	today	NOUN
ftr-503	188	4	,	,	PUNCT
ftr-503	188	5	this	this	DET
ftr-503	188	6	explanation	explanation	NOUN
ftr-503	188	7	is	be	AUX
ftr-503	188	8	commonplace	commonplace	ADJ
ftr-503	188	9	among	among	ADP
ftr-503	188	10	both	both	DET
ftr-503	188	11	courts5	courts5	NOUN
ftr-503	188	12	'	'	PUNCT
ftr-503	188	13	and	and	CCONJ
ftr-503	188	14	commentators.5	commentators.5	PROPN
ftr-503	188	15	2	2	NUM
ftr-503	188	16	47	47	NUM
ftr-503	188	17	.	.	PUNCT
ftr-503	189	1	i	i	PRON
ftr-503	189	2	d.	d.	PROPN
ftr-503	189	3	48	48	NUM
ftr-503	189	4	.	.	PUNCT
ftr-503	190	1	i	i	PRON
ftr-503	190	2	d.	d.	PROPN
ftr-503	190	3	at	at	ADP
ftr-503	190	4	335	335	NUM
ftr-503	190	5	-	-	SYM
ftr-503	190	6	36	36	NUM
ftr-503	190	7	.	.	PUNCT
ftr-503	190	8	49	49	NUM
ftr-503	190	9	.	.	PUNCT
ftr-503	191	1	this	this	DET
ftr-503	191	2	conclusion	conclusion	NOUN
ftr-503	191	3	is	be	AUX
ftr-503	191	4	reinforced	reinforce	VERB
ftr-503	191	5	by	by	ADP
ftr-503	191	6	the	the	DET
ftr-503	191	7	court	court	NOUN
ftr-503	191	8	's	's	PART
ftr-503	191	9	citation	citation	NOUN
ftr-503	191	10	of	of	ADP
ftr-503	191	11	randolph	randolph	PROPN
ftr-503	191	12	e.	e.	PROPN
ftr-503	191	13	paul	paul	PROPN
ftr-503	191	14	,	,	PUNCT
ftr-503	191	15	the	the	DET
ftr-503	191	16	background	background	NOUN
ftr-503	191	17	of	of	ADP
ftr-503	191	18	the	the	DET
ftr-503	191	19	revenue	revenue	NOUN
ftr-503	191	20	act	act	NOUN
ftr-503	191	21	of	of	ADP
ftr-503	191	22	1937	1937	NUM
ftr-503	191	23	,	,	PUNCT
ftr-503	191	24	5	5	NUM
ftr-503	191	25	u.	u.	NOUN
ftr-503	191	26	chi	chi	PROPN
ftr-503	191	27	.	.	PUNCT
ftr-503	192	1	l.	l.	PROPN
ftr-503	192	2	rev	rev	PROPN
ftr-503	192	3	.	.	PROPN
ftr-503	192	4	41	41	NUM
ftr-503	192	5	(	(	PUNCT
ftr-503	192	6	1937	1937	NUM
ftr-503	192	7	)	)	PUNCT
ftr-503	192	8	.	.	PUNCT
ftr-503	193	1	clifford	clifford	PROPN
ftr-503	193	2	,	,	PUNCT
ftr-503	193	3	309	309	NUM
ftr-503	193	4	u.s	u.s	PROPN
ftr-503	193	5	.	.	PROPN
ftr-503	193	6	at	at	ADP
ftr-503	193	7	335	335	NUM
ftr-503	193	8	n.2	n.2	NOUN
ftr-503	193	9	.	.	PUNCT
ftr-503	194	1	mr	mr	PROPN
ftr-503	194	2	.	.	PROPN
ftr-503	194	3	paul	paul	PROPN
ftr-503	194	4	emphasized	emphasize	VERB
ftr-503	194	5	that	that	SCONJ
ftr-503	194	6	many	many	ADJ
ftr-503	194	7	of	of	ADP
ftr-503	194	8	the	the	DET
ftr-503	194	9	tax	tax	NOUN
ftr-503	194	10	"	"	PUNCT
ftr-503	194	11	schemes	scheme	NOUN
ftr-503	194	12	"	"	PUNCT
ftr-503	194	13	the	the	DET
ftr-503	194	14	1937	1937	NUM
ftr-503	194	15	revenue	revenue	NOUN
ftr-503	194	16	act	act	NOUN
ftr-503	194	17	was	be	AUX
ftr-503	194	18	designed	design	VERB
ftr-503	194	19	to	to	PART
ftr-503	194	20	curtail	curtail	VERB
ftr-503	194	21	involved	involved	ADJ
ftr-503	194	22	splitting	split	VERB
ftr-503	194	23	a	a	DET
ftr-503	194	24	taxpayer	taxpayer	NOUN
ftr-503	194	25	's	's	PART
ftr-503	194	26	income	income	NOUN
ftr-503	194	27	among	among	ADP
ftr-503	194	28	multiple	multiple	ADJ
ftr-503	194	29	related	relate	VERB
ftr-503	194	30	taxpayers	taxpayer	NOUN
ftr-503	194	31	comprising	comprise	VERB
ftr-503	194	32	a	a	DET
ftr-503	194	33	single	single	ADJ
ftr-503	194	34	economic	economic	ADJ
ftr-503	194	35	unit	unit	NOUN
ftr-503	194	36	:	:	PUNCT
ftr-503	194	37	one	one	NUM
ftr-503	194	38	characteristic	characteristic	NOUN
ftr-503	194	39	underlies	underlie	VERB
ftr-503	194	40	several	several	ADJ
ftr-503	194	41	of	of	ADP
ftr-503	194	42	these	these	DET
ftr-503	194	43	devices	device	NOUN
ftr-503	194	44	;	;	PUNCT
ftr-503	194	45	the	the	DET
ftr-503	194	46	multiplication	multiplication	NOUN
ftr-503	194	47	of	of	ADP
ftr-503	194	48	the	the	DET
ftr-503	194	49	taxpayer	taxpayer	NOUN
ftr-503	194	50	's	's	PART
ftr-503	194	51	personality	personality	NOUN
ftr-503	194	52	.	.	PUNCT
ftr-503	195	1	a	a	DET
ftr-503	195	2	taxpayer	taxpayer	NOUN
ftr-503	195	3	,	,	PUNCT
ftr-503	195	4	in	in	ADP
ftr-503	195	5	almost	almost	ADV
ftr-503	195	6	all	all	DET
ftr-503	195	7	the	the	DET
ftr-503	195	8	cases	case	NOUN
ftr-503	195	9	mentioned	mention	VERB
ftr-503	195	10	,	,	PUNCT
ftr-503	195	11	starts	start	VERB
ftr-503	195	12	with	with	ADP
ftr-503	195	13	single	single	ADJ
ftr-503	195	14	individuality	individuality	NOUN
ftr-503	195	15	and	and	CCONJ
ftr-503	195	16	subdivides	subdivide	VERB
ftr-503	195	17	himself	himself	PRON
ftr-503	195	18	by	by	ADP
ftr-503	195	19	various	various	ADJ
ftr-503	195	20	mechanisms	mechanism	NOUN
ftr-503	195	21	into	into	ADP
ftr-503	195	22	a	a	DET
ftr-503	195	23	group	group	NOUN
ftr-503	195	24	of	of	ADP
ftr-503	195	25	people	people	NOUN
ftr-503	195	26	.	.	PUNCT
ftr-503	196	1	he	he	PRON
ftr-503	196	2	subdivides	subdivide	VERB
ftr-503	196	3	himself	himself	PRON
ftr-503	196	4	into	into	ADP
ftr-503	196	5	several	several	ADJ
ftr-503	196	6	people	people	NOUN
ftr-503	196	7	,	,	PUNCT
ftr-503	196	8	some	some	PRON
ftr-503	196	9	of	of	ADP
ftr-503	196	10	whom	whom	PRON
ftr-503	196	11	are	be	AUX
ftr-503	196	12	incorporated	incorporate	VERB
ftr-503	196	13	,	,	PUNCT
ftr-503	196	14	and	and	CCONJ
ftr-503	196	15	others	other	NOUN
ftr-503	196	16	of	of	ADP
ftr-503	196	17	whom	whom	PRON
ftr-503	196	18	are	be	AUX
ftr-503	196	19	not	not	PART
ftr-503	196	20	.	.	PUNCT
ftr-503	197	1	it	it	PRON
ftr-503	197	2	is	be	AUX
ftr-503	197	3	a	a	DET
ftr-503	197	4	common	common	ADJ
ftr-503	197	5	denominator	denominator	NOUN
ftr-503	197	6	of	of	ADP
ftr-503	197	7	the	the	DET
ftr-503	197	8	several	several	ADJ
ftr-503	197	9	schemes	scheme	NOUN
ftr-503	197	10	that	that	SCONJ
ftr-503	197	11	the	the	DET
ftr-503	197	12	income	income	NOUN
ftr-503	197	13	of	of	ADP
ftr-503	197	14	a	a	DET
ftr-503	197	15	family	family	NOUN
ftr-503	197	16	economic	economic	ADJ
ftr-503	197	17	unit	unit	NOUN
ftr-503	197	18	shall	shall	AUX
ftr-503	197	19	be	be	AUX
ftr-503	197	20	treated	treat	VERB
ftr-503	197	21	as	as	SCONJ
ftr-503	197	22	if	if	SCONJ
ftr-503	197	23	there	there	PRON
ftr-503	197	24	were	be	VERB
ftr-503	197	25	no	no	DET
ftr-503	197	26	such	such	ADJ
ftr-503	197	27	economic	economic	ADJ
ftr-503	197	28	unit	unit	NOUN
ftr-503	197	29	.	.	PUNCT
ftr-503	198	1	paul	paul	PROPN
ftr-503	198	2	,	,	PUNCT
ftr-503	198	3	supra	supra	PROPN
ftr-503	198	4	at	at	ADP
ftr-503	198	5	48	48	NUM
ftr-503	198	6	-	-	SYM
ftr-503	198	7	49	49	NUM
ftr-503	198	8	(	(	PUNCT
ftr-503	198	9	footnotes	footnote	NOUN
ftr-503	198	10	omitted	omit	VERB
ftr-503	198	11	)	)	PUNCT
ftr-503	198	12	.	.	PUNCT
ftr-503	199	1	50	50	NUM
ftr-503	199	2	.	.	PUNCT
ftr-503	200	1	united	united	PROPN
ftr-503	200	2	states	states	PROPN
ftr-503	200	3	v.	v.	PROPN
ftr-503	200	4	basye	basye	PROPN
ftr-503	200	5	,	,	PUNCT
ftr-503	200	6	410	410	NUM
ftr-503	200	7	u.s	u.s	PROPN
ftr-503	200	8	.	.	PROPN
ftr-503	200	9	441	441	NUM
ftr-503	200	10	,	,	PUNCT
ftr-503	200	11	450	450	NUM
ftr-503	200	12	(	(	PUNCT
ftr-503	200	13	1973	1973	NUM
ftr-503	200	14	)	)	PUNCT
ftr-503	200	15	(	(	PUNCT
ftr-503	200	16	emphasis	emphasis	NOUN
ftr-503	200	17	added	add	VERB
ftr-503	200	18	)	)	PUNCT
ftr-503	200	19	.	.	PUNCT
ftr-503	201	1	51	51	NUM
ftr-503	201	2	.	.	PUNCT
ftr-503	202	1	see	see	VERB
ftr-503	202	2	,	,	PUNCT
ftr-503	202	3	e.g.	e.g.	ADV
ftr-503	202	4	,	,	PUNCT
ftr-503	202	5	foglesong	foglesong	NOUN
ftr-503	202	6	v.	v.	PROPN
ftr-503	202	7	commissioner	commissioner	NOUN
ftr-503	202	8	,	,	PUNCT
ftr-503	202	9	621	621	NUM
ftr-503	202	10	f.2d	f.2d	SYM
ftr-503	202	11	865	865	NUM
ftr-503	202	12	(	(	PUNCT
ftr-503	202	13	7th	7th	ADJ
ftr-503	202	14	cir	cir	NOUN
ftr-503	202	15	.	.	PUNCT
ftr-503	202	16	1980	1980	NUM
ftr-503	202	17	)	)	PUNCT
ftr-503	202	18	,	,	PUNCT
ftr-503	202	19	wherein	wherein	SCONJ
ftr-503	202	20	the	the	DET
ftr-503	202	21	court	court	NOUN
ftr-503	202	22	states	state	VERB
ftr-503	202	23	:	:	PUNCT
ftr-503	202	24	the	the	DET
ftr-503	202	25	impact	impact	NOUN
ftr-503	202	26	of	of	ADP
ftr-503	202	27	the	the	DET
ftr-503	202	28	graduated	graduate	VERB
ftr-503	202	29	income	income	NOUN
ftr-503	202	30	tax	tax	NOUN
ftr-503	202	31	is	be	AUX
ftr-503	202	32	eroded	erode	VERB
ftr-503	202	33	when	when	SCONJ
ftr-503	202	34	income	income	NOUN
ftr-503	202	35	is	be	AUX
ftr-503	202	36	split	split	VERB
ftr-503	202	37	artificially	artificially	ADV
ftr-503	202	38	among	among	ADP
ftr-503	202	39	several	several	ADJ
ftr-503	202	40	entities	entity	NOUN
ftr-503	202	41	or	or	CCONJ
ftr-503	202	42	over	over	ADP
ftr-503	202	43	several	several	ADJ
ftr-503	202	44	tax	tax	NOUN
ftr-503	202	45	years	year	NOUN
ftr-503	202	46	.	.	PUNCT
ftr-503	203	1	the	the	DET
ftr-503	203	2	assignment	assignment	NOUN
ftr-503	203	3	of	of	ADP
ftr-503	203	4	income	income	NOUN
ftr-503	203	5	doctrine	doctrine	NOUN
ftr-503	203	6	under	under	ADP
ftr-503	203	7	section	section	NOUN
ftr-503	203	8	61	61	NUM
ftr-503	203	9	of	of	ADP
ftr-503	203	10	the	the	DET
ftr-503	203	11	internal	internal	ADJ
ftr-503	203	12	revenue	revenue	NOUN
ftr-503	203	13	code	code	NOUN
ftr-503	203	14	(	(	PUNCT
ftr-503	203	15	as	as	SCONJ
ftr-503	203	16	formulated	formulate	VERB
ftr-503	203	17	in	in	ADP
ftr-503	203	18	lucas	lucas	PROPN
ftr-503	203	19	v.	v.	PROPN
ftr-503	203	20	earl	earl	PROPN
ftr-503	203	21	)	)	PUNCT
ftr-503	203	22	seeks	seek	VERB
ftr-503	203	23	to	to	PART
ftr-503	203	24	recognize	recognize	VERB
ftr-503	203	25	"	"	PUNCT
ftr-503	203	26	economic	economic	ADJ
ftr-503	203	27	reality	reality	NOUN
ftr-503	203	28	"	"	PUNCT
ftr-503	203	29	by	by	ADP
ftr-503	203	30	cumulating	cumulate	VERB
ftr-503	203	31	income	income	NOUN
ftr-503	203	32	diffused	diffuse	VERB
ftr-503	203	33	among	among	ADP
ftr-503	203	34	several	several	ADJ
ftr-503	203	35	recipients	recipient	NOUN
ftr-503	203	36	through	through	ADP
ftr-503	203	37	"	"	PUNCT
ftr-503	203	38	artificial	artificial	ADJ
ftr-503	203	39	"	"	PUNCT
ftr-503	204	1	[	[	X
ftr-503	204	2	vol	vol	NOUN
ftr-503	204	3	.	.	PUNCT
ftr-503	205	1	1:11	1:11	NUM
ftr-503	205	2	scimeer	scimeer	NOUN
ftr-503	205	3	v.	v.	ADP
ftr-503	205	4	conmmissioner	conmmissioner	PROPN
ftr-503	205	5	d.	d.	PROPN
ftr-503	205	6	nongratuitous	nongratuitous	ADJ
ftr-503	205	7	assignments	assignment	NOUN
ftr-503	205	8	of	of	ADP
ftr-503	205	9	income	income	NOUN
ftr-503	205	10	:	:	PUNCT
ftr-503	205	11	a	a	DET
ftr-503	205	12	different	different	ADJ
ftr-503	205	13	case	case	NOUN
ftr-503	205	14	all	all	DET
ftr-503	205	15	the	the	DET
ftr-503	205	16	cases	case	NOUN
ftr-503	205	17	above	above	ADP
ftr-503	205	18	involved	involve	VERB
ftr-503	205	19	gratuitous	gratuitous	ADJ
ftr-503	205	20	assignments	assignment	NOUN
ftr-503	205	21	of	of	ADP
ftr-503	205	22	income	income	NOUN
ftr-503	205	23	.	.	PUNCT
ftr-503	206	1	what	what	PRON
ftr-503	206	2	should	should	AUX
ftr-503	206	3	the	the	DET
ftr-503	206	4	rule	rule	NOUN
ftr-503	206	5	be	be	AUX
ftr-503	206	6	when	when	SCONJ
ftr-503	206	7	the	the	DET
ftr-503	206	8	right	right	NOUN
ftr-503	206	9	to	to	ADP
ftr-503	206	10	future	future	ADJ
ftr-503	206	11	personal	personal	ADJ
ftr-503	206	12	service	service	NOUN
ftr-503	206	13	income	income	NOUN
ftr-503	206	14	is	be	AUX
ftr-503	206	15	assigned	assign	VERB
ftr-503	206	16	,	,	PUNCT
ftr-503	206	17	or	or	CCONJ
ftr-503	206	18	exchanged	exchange	VERB
ftr-503	206	19	,	,	PUNCT
ftr-503	206	20	for	for	ADP
ftr-503	206	21	consideration	consideration	NOUN
ftr-503	206	22	?	?	PUNCT
ftr-503	207	1	if	if	SCONJ
ftr-503	207	2	,	,	PUNCT
ftr-503	207	3	as	as	SCONJ
ftr-503	207	4	is	be	AUX
ftr-503	207	5	commonly	commonly	ADV
ftr-503	207	6	agreed	agree	VERB
ftr-503	207	7	,	,	PUNCT
ftr-503	207	8	the	the	DET
ftr-503	207	9	assignment	assignment	NOUN
ftr-503	207	10	of	of	ADP
ftr-503	207	11	income	income	NOUN
ftr-503	207	12	doctrine	doctrine	NOUN
ftr-503	207	13	is	be	AUX
ftr-503	207	14	intended	intend	VERB
ftr-503	207	15	to	to	PART
ftr-503	207	16	preserve	preserve	VERB
ftr-503	207	17	the	the	DET
ftr-503	207	18	integrity	integrity	NOUN
ftr-503	207	19	of	of	ADP
ftr-503	207	20	the	the	DET
ftr-503	207	21	graduated	graduate	VERB
ftr-503	207	22	tax	tax	NOUN
ftr-503	207	23	rate	rate	NOUN
ftr-503	207	24	schedule	schedule	NOUN
ftr-503	207	25	,	,	PUNCT
ftr-503	207	26	the	the	DET
ftr-503	207	27	assignor	assignor	NOUN
ftr-503	207	28	should	should	AUX
ftr-503	207	29	be	be	AUX
ftr-503	207	30	taxed	tax	VERB
ftr-503	207	31	on	on	ADP
ftr-503	207	32	the	the	DET
ftr-503	207	33	amount	amount	NOUN
ftr-503	207	34	he	he	PRON
ftr-503	207	35	receives	receive	VERB
ftr-503	207	36	for	for	ADP
ftr-503	207	37	the	the	DET
ftr-503	207	38	assignment	assignment	NOUN
ftr-503	207	39	but	but	CCONJ
ftr-503	207	40	no	no	PRON
ftr-503	207	41	more	more	ADJ
ftr-503	207	42	,	,	PUNCT
ftr-503	207	43	while	while	SCONJ
ftr-503	207	44	any	any	DET
ftr-503	207	45	amount	amount	NOUN
ftr-503	207	46	collected	collect	VERB
ftr-503	207	47	by	by	ADP
ftr-503	207	48	the	the	DET
ftr-503	207	49	assignee	assignee	NOUN
ftr-503	207	50	over	over	ADP
ftr-503	207	51	and	and	CCONJ
ftr-503	207	52	above	above	ADP
ftr-503	207	53	the	the	DET
ftr-503	207	54	amount	amount	NOUN
ftr-503	207	55	paid	pay	VERB
ftr-503	207	56	for	for	ADP
ftr-503	207	57	the	the	DET
ftr-503	207	58	assignment	assignment	NOUN
ftr-503	207	59	should	should	AUX
ftr-503	207	60	be	be	AUX
ftr-503	207	61	taxed	tax	VERB
ftr-503	207	62	to	to	ADP
ftr-503	207	63	the	the	DET
ftr-503	207	64	assignee	assignee	NOUN
ftr-503	207	65	.	.	PUNCT
ftr-503	208	1	this	this	PRON
ftr-503	208	2	is	be	AUX
ftr-503	208	3	in	in	ADP
ftr-503	208	4	fact	fact	NOUN
ftr-503	208	5	the	the	DET
ftr-503	208	6	approach	approach	NOUN
ftr-503	208	7	adopted	adopt	VERB
ftr-503	208	8	by	by	ADP
ftr-503	208	9	the	the	DET
ftr-503	208	10	courts	court	NOUN
ftr-503	208	11	.	.	PUNCT
ftr-503	209	1	the	the	DET
ftr-503	209	2	vice	vice	NOUN
ftr-503	209	3	of	of	ADP
ftr-503	209	4	a	a	DET
ftr-503	209	5	gratuitous	gratuitous	ADJ
ftr-503	209	6	assignment	assignment	NOUN
ftr-503	209	7	of	of	ADP
ftr-503	209	8	income	income	NOUN
ftr-503	209	9	is	be	AUX
ftr-503	209	10	that	that	SCONJ
ftr-503	209	11	,	,	PUNCT
ftr-503	209	12	if	if	SCONJ
ftr-503	209	13	respected	respect	VERB
ftr-503	209	14	for	for	ADP
ftr-503	209	15	tax	tax	NOUN
ftr-503	209	16	purposes	purpose	NOUN
ftr-503	209	17	,	,	PUNCT
ftr-503	209	18	it	it	PRON
ftr-503	209	19	would	would	AUX
ftr-503	209	20	enable	enable	VERB
ftr-503	209	21	the	the	DET
ftr-503	209	22	assignor	assignor	NOUN
ftr-503	209	23	to	to	PART
ftr-503	209	24	shift	shift	VERB
ftr-503	209	25	the	the	DET
ftr-503	209	26	incidence	incidence	NOUN
ftr-503	209	27	of	of	ADP
ftr-503	209	28	tax	tax	NOUN
ftr-503	209	29	on	on	ADP
ftr-503	209	30	the	the	DET
ftr-503	209	31	assigned	assign	VERB
ftr-503	209	32	income	income	NOUN
ftr-503	209	33	to	to	ADP
ftr-503	209	34	one	one	NUM
ftr-503	209	35	or	or	CCONJ
ftr-503	209	36	more	more	ADJ
ftr-503	209	37	other	other	ADJ
ftr-503	209	38	taxpayers	taxpayer	NOUN
ftr-503	209	39	.	.	PUNCT
ftr-503	210	1	therefore	therefore	ADV
ftr-503	210	2	,	,	PUNCT
ftr-503	210	3	a	a	DET
ftr-503	210	4	taxpayer	taxpayer	NOUN
ftr-503	210	5	,	,	PUNCT
ftr-503	210	6	by	by	ADP
ftr-503	210	7	assigning	assign	VERB
ftr-503	210	8	income	income	NOUN
ftr-503	210	9	,	,	PUNCT
ftr-503	210	10	could	could	AUX
ftr-503	210	11	fragment	fragment	VERB
ftr-503	210	12	his	his	PRON
ftr-503	210	13	aggregate	aggregate	ADJ
ftr-503	210	14	taxable	taxable	ADJ
ftr-503	210	15	income	income	NOUN
ftr-503	210	16	among	among	ADP
ftr-503	210	17	multiple	multiple	ADJ
ftr-503	210	18	taxpayers	taxpayer	NOUN
ftr-503	210	19	and	and	CCONJ
ftr-503	210	20	thereby	thereby	ADV
ftr-503	210	21	avoid	avoid	VERB
ftr-503	210	22	the	the	DET
ftr-503	210	23	higher	high	ADJ
ftr-503	210	24	rates	rate	NOUN
ftr-503	210	25	prescribed	prescribe	VERB
ftr-503	210	26	by	by	ADP
ftr-503	210	27	the	the	DET
ftr-503	210	28	progressive	progressive	ADJ
ftr-503	210	29	tax	tax	NOUN
ftr-503	210	30	rate	rate	NOUN
ftr-503	210	31	schedule	schedule	NOUN
ftr-503	210	32	.	.	PUNCT
ftr-503	211	1	if	if	SCONJ
ftr-503	211	2	,	,	PUNCT
ftr-503	211	3	however	however	ADV
ftr-503	211	4	,	,	PUNCT
ftr-503	211	5	the	the	DET
ftr-503	211	6	assignor	assignor	NOUN
ftr-503	211	7	assigns	assign	VERB
ftr-503	211	8	his	his	PRON
ftr-503	211	9	earned	earn	VERB
ftr-503	211	10	income	income	NOUN
ftr-503	211	11	for	for	ADP
ftr-503	211	12	full	full	ADJ
ftr-503	211	13	and	and	CCONJ
ftr-503	211	14	adequate	adequate	ADJ
ftr-503	211	15	consideration	consideration	NOUN
ftr-503	211	16	,	,	PUNCT
ftr-503	211	17	that	that	ADV
ftr-503	211	18	is	is	ADV
ftr-503	211	19	,	,	PUNCT
ftr-503	211	20	if	if	SCONJ
ftr-503	211	21	he	he	PRON
ftr-503	211	22	"	"	PUNCT
ftr-503	211	23	sells	sell	VERB
ftr-503	211	24	"	"	PUNCT
ftr-503	211	25	his	his	PRON
ftr-503	211	26	right	right	NOUN
ftr-503	211	27	to	to	ADP
ftr-503	211	28	the	the	DET
ftr-503	211	29	earned	earn	VERB
ftr-503	211	30	income	income	NOUN
ftr-503	211	31	for	for	ADP
ftr-503	211	32	its	its	PRON
ftr-503	211	33	full	full	ADJ
ftr-503	211	34	value	value	NOUN
ftr-503	211	35	,	,	PUNCT
ftr-503	211	36	the	the	DET
ftr-503	211	37	incidence	incidence	NOUN
ftr-503	211	38	of	of	ADP
ftr-503	211	39	taxation	taxation	NOUN
ftr-503	211	40	will	will	AUX
ftr-503	211	41	not	not	PART
ftr-503	211	42	be	be	AUX
ftr-503	211	43	shifted	shift	VERB
ftr-503	211	44	since	since	SCONJ
ftr-503	211	45	the	the	DET
ftr-503	211	46	taxpayer	taxpayer	NOUN
ftr-503	211	47	will	will	AUX
ftr-503	211	48	receive	receive	VERB
ftr-503	211	49	,	,	PUNCT
ftr-503	211	50	and	and	CCONJ
ftr-503	211	51	report	report	VERB
ftr-503	211	52	as	as	ADP
ftr-503	211	53	taxable	taxable	ADJ
ftr-503	211	54	income	income	NOUN
ftr-503	211	55	,	,	PUNCT
ftr-503	211	56	one	one	NUM
ftr-503	211	57	dollar	dollar	NOUN
ftr-503	211	58	for	for	ADP
ftr-503	211	59	every	every	DET
ftr-503	211	60	dollar	dollar	NOUN
ftr-503	211	61	of	of	ADP
ftr-503	211	62	income	income	NOUN
ftr-503	211	63	he	he	PRON
ftr-503	211	64	assigns	assign	VERB
ftr-503	211	65	.	.	PUNCT
ftr-503	211	66	"	"	PUNCT
ftr-503	212	1	since	since	SCONJ
ftr-503	212	2	the	the	DET
ftr-503	212	3	vice	vice	NOUN
ftr-503	212	4	which	which	PRON
ftr-503	212	5	the	the	DET
ftr-503	212	6	doctrine	doctrine	NOUN
ftr-503	212	7	seeks	seek	VERB
ftr-503	212	8	to	to	PART
ftr-503	212	9	prevent	prevent	VERB
ftr-503	212	10	does	do	AUX
ftr-503	212	11	not	not	PART
ftr-503	212	12	exist	exist	VERB
ftr-503	212	13	in	in	ADP
ftr-503	212	14	this	this	DET
ftr-503	212	15	case	case	NOUN
ftr-503	212	16	,	,	PUNCT
ftr-503	212	17	there	there	PRON
ftr-503	212	18	is	be	VERB
ftr-503	212	19	no	no	DET
ftr-503	212	20	reason	reason	NOUN
ftr-503	212	21	to	to	PART
ftr-503	212	22	apply	apply	VERB
ftr-503	212	23	the	the	DET
ftr-503	212	24	doctrine	doctrine	NOUN
ftr-503	212	25	.	.	PUNCT
ftr-503	213	1	but	but	CCONJ
ftr-503	213	2	what	what	PRON
ftr-503	213	3	if	if	SCONJ
ftr-503	213	4	the	the	DET
ftr-503	213	5	amount	amount	NOUN
ftr-503	213	6	received	receive	VERB
ftr-503	213	7	by	by	ADP
ftr-503	213	8	the	the	DET
ftr-503	213	9	assignor	assignor	NOUN
ftr-503	213	10	differs	differ	VERB
ftr-503	213	11	from	from	ADP
ftr-503	213	12	the	the	DET
ftr-503	213	13	amount	amount	NOUN
ftr-503	213	14	ultimately	ultimately	ADV
ftr-503	213	15	collected	collect	VERB
ftr-503	213	16	by	by	ADP
ftr-503	213	17	the	the	DET
ftr-503	213	18	assignee	assignee	NOUN
ftr-503	213	19	?	?	PUNCT
ftr-503	213	20	provided	provide	VERB
ftr-503	213	21	the	the	DET
ftr-503	213	22	transaction	transaction	NOUN
ftr-503	213	23	is	be	AUX
ftr-503	213	24	at	at	ADP
ftr-503	213	25	arm's	arm'	NOUN
ftr-503	213	26	-	-	PUNCT
ftr-503	213	27	length	length	NOUN
ftr-503	213	28	,	,	PUNCT
ftr-503	213	29	the	the	DET
ftr-503	213	30	assignor	assignor	NOUN
ftr-503	213	31	still	still	ADV
ftr-503	213	32	should	should	AUX
ftr-503	213	33	be	be	AUX
ftr-503	213	34	taxed	tax	VERB
ftr-503	213	35	on	on	ADP
ftr-503	213	36	the	the	DET
ftr-503	213	37	amount	amount	NOUN
ftr-503	213	38	he	he	PRON
ftr-503	213	39	receives	receive	VERB
ftr-503	213	40	for	for	ADP
ftr-503	213	41	legal	legal	ADJ
ftr-503	213	42	arrangements	arrangement	NOUN
ftr-503	213	43	.	.	PUNCT
ftr-503	214	1	i	i	PRON
ftr-503	214	2	d.	d.	PROPN
ftr-503	214	3	at	at	ADP
ftr-503	214	4	868	868	NUM
ftr-503	214	5	.	.	PUNCT
ftr-503	214	6	52	52	NUM
ftr-503	214	7	.	.	PUNCT
ftr-503	215	1	bittker	bittker	PROPN
ftr-503	215	2	&	&	CCONJ
ftr-503	215	3	mcmahon	mcmahon	PROPN
ftr-503	215	4	,	,	PUNCT
ftr-503	215	5	supra	supra	PROPN
ftr-503	215	6	note	note	PROPN
ftr-503	215	7	42	42	NUM
ftr-503	215	8	,	,	PUNCT
ftr-503	215	9	1	1	NUM
ftr-503	215	10	31.1	31.1	NUM
ftr-503	215	11	,	,	PUNCT
ftr-503	215	12	at	at	ADP
ftr-503	215	13	31	31	NUM
ftr-503	215	14	-	-	SYM
ftr-503	215	15	3	3	NUM
ftr-503	215	16	(	(	PUNCT
ftr-503	215	17	"	"	PUNCT
ftr-503	215	18	[	[	X
ftr-503	215	19	tihe	tihe	ADJ
ftr-503	215	20	courts	court	NOUN
ftr-503	215	21	recognized	recognize	VERB
ftr-503	215	22	at	at	ADP
ftr-503	215	23	the	the	DET
ftr-503	215	24	outset	outset	NOUN
ftr-503	215	25	that	that	SCONJ
ftr-503	215	26	transfers	transfer	NOUN
ftr-503	215	27	within	within	ADP
ftr-503	215	28	the	the	DET
ftr-503	215	29	family	family	NOUN
ftr-503	215	30	,	,	PUNCT
ftr-503	215	31	if	if	SCONJ
ftr-503	215	32	honored	honor	VERB
ftr-503	215	33	by	by	ADP
ftr-503	215	34	federal	federal	ADJ
ftr-503	215	35	tax	tax	NOUN
ftr-503	215	36	law	law	NOUN
ftr-503	215	37	,	,	PUNCT
ftr-503	215	38	could	could	AUX
ftr-503	215	39	seriously	seriously	ADV
ftr-503	215	40	undermine	undermine	VERB
ftr-503	215	41	the	the	DET
ftr-503	215	42	progressive	progressive	ADJ
ftr-503	215	43	rate	rate	NOUN
ftr-503	215	44	schedule	schedule	NOUN
ftr-503	215	45	.	.	PUNCT
ftr-503	215	46	"	"	PUNCT
ftr-503	215	47	)	)	PUNCT
ftr-503	215	48	;	;	PUNCT
ftr-503	215	49	ralph	ralph	PROPN
ftr-503	215	50	s.	s.	PROPN
ftr-503	215	51	rice	rice	PROPN
ftr-503	215	52	,	,	PUNCT
ftr-503	215	53	judicial	judicial	ADJ
ftr-503	215	54	trends	trend	NOUN
ftr-503	215	55	in	in	ADP
ftr-503	215	56	gratuitous	gratuitous	ADJ
ftr-503	215	57	assignments	assignment	NOUN
ftr-503	215	58	to	to	PART
ftr-503	215	59	avoid	avoid	VERB
ftr-503	215	60	federal	federal	ADJ
ftr-503	215	61	income	income	NOUN
ftr-503	215	62	taxes	taxis	NOUN
ftr-503	215	63	,	,	PUNCT
ftr-503	215	64	64	64	NUM
ftr-503	215	65	yale	yale	PROPN
ftr-503	215	66	l.j	l.j	PROPN
ftr-503	215	67	.	.	PROPN
ftr-503	215	68	991	991	NUM
ftr-503	215	69	,	,	PUNCT
ftr-503	215	70	991	991	NUM
ftr-503	215	71	(	(	PUNCT
ftr-503	215	72	1955	1955	NUM
ftr-503	215	73	)	)	PUNCT
ftr-503	216	1	(	(	PUNCT
ftr-503	216	2	tracing	trace	VERB
ftr-503	216	3	doctrine	doctrine	NOUN
ftr-503	216	4	to	to	ADP
ftr-503	216	5	the	the	DET
ftr-503	216	6	fact	fact	NOUN
ftr-503	216	7	that	that	SCONJ
ftr-503	216	8	"	"	PUNCT
ftr-503	216	9	[	[	X
ftr-503	216	10	t]axpayers	t]axpayer	VERB
ftr-503	216	11	in	in	ADP
ftr-503	216	12	the	the	DET
ftr-503	216	13	higher	high	ADJ
ftr-503	216	14	income	income	NOUN
ftr-503	216	15	brackets	bracket	NOUN
ftr-503	216	16	often	often	ADV
ftr-503	216	17	seek	seek	VERB
ftr-503	216	18	to	to	PART
ftr-503	216	19	redirect	redirect	VERB
ftr-503	216	20	their	their	PRON
ftr-503	216	21	income	income	NOUN
ftr-503	216	22	to	to	ADP
ftr-503	216	23	objects	object	NOUN
ftr-503	216	24	of	of	ADP
ftr-503	216	25	their	their	PRON
ftr-503	216	26	bounty	bounty	NOUN
ftr-503	216	27	in	in	ADP
ftr-503	216	28	order	order	NOUN
ftr-503	216	29	to	to	PART
ftr-503	216	30	minimize	minimize	VERB
ftr-503	216	31	the	the	DET
ftr-503	216	32	progressive	progressive	ADJ
ftr-503	216	33	features	feature	NOUN
ftr-503	216	34	of	of	ADP
ftr-503	216	35	the	the	DET
ftr-503	216	36	tax	tax	NOUN
ftr-503	216	37	"	"	PUNCT
ftr-503	216	38	)	)	PUNCT
ftr-503	216	39	,	,	PUNCT
ftr-503	216	40	lloyd	lloyd	PROPN
ftr-503	216	41	g.	g.	PROPN
ftr-503	216	42	soil	soil	PROPN
ftr-503	216	43	,	,	PUNCT
ftr-503	216	44	intra	intra	ADJ
ftr-503	216	45	-	-	ADJ
ftr-503	216	46	family	family	ADJ
ftr-503	216	47	assignments	assignment	NOUN
ftr-503	216	48	:	:	PUNCT
ftr-503	216	49	attribution	attribution	NOUN
ftr-503	216	50	and	and	CCONJ
ftr-503	216	51	realization	realization	NOUN
ftr-503	216	52	of	of	ADP
ftr-503	216	53	income	income	NOUN
ftr-503	216	54	,	,	PUNCT
ftr-503	216	55	6	6	NUM
ftr-503	216	56	tax	tax	NOUN
ftr-503	216	57	l.	l.	PROPN
ftr-503	216	58	rev	rev	PROPN
ftr-503	216	59	.	.	PROPN
ftr-503	217	1	435,435	435,435	NUM
ftr-503	217	2	(	(	PUNCT
ftr-503	217	3	1951	1951	NUM
ftr-503	217	4	)	)	PUNCT
ftr-503	217	5	(	(	PUNCT
ftr-503	217	6	"	"	PUNCT
ftr-503	217	7	the	the	DET
ftr-503	217	8	problem	problem	NOUN
ftr-503	217	9	of	of	ADP
ftr-503	217	10	the	the	DET
ftr-503	217	11	gratuitous	gratuitous	ADJ
ftr-503	217	12	intra	intra	ADJ
ftr-503	217	13	-	-	ADJ
ftr-503	217	14	family	family	NOUN
ftr-503	217	15	assignment	assignment	NOUN
ftr-503	217	16	is	be	AUX
ftr-503	217	17	a	a	DET
ftr-503	217	18	creature	creature	NOUN
ftr-503	217	19	of	of	ADP
ftr-503	217	20	the	the	DET
ftr-503	217	21	progressive	progressive	ADJ
ftr-503	217	22	surtax	surtax	NOUN
ftr-503	217	23	.	.	PUNCT
ftr-503	217	24	"	"	PUNCT
ftr-503	217	25	)	)	PUNCT
ftr-503	217	26	.	.	PUNCT
ftr-503	218	1	but	but	CCONJ
ftr-503	218	2	see	see	VERB
ftr-503	218	3	gunn	gunn	PROPN
ftr-503	218	4	,	,	PUNCT
ftr-503	218	5	supra	supra	PROPN
ftr-503	218	6	note	note	NOUN
ftr-503	218	7	32	32	NUM
ftr-503	218	8	,	,	PUNCT
ftr-503	218	9	at	at	ADP
ftr-503	218	10	760	760	NUM
ftr-503	218	11	-	-	SYM
ftr-503	218	12	65	65	NUM
ftr-503	218	13	(	(	PUNCT
ftr-503	218	14	arguing	argue	VERB
ftr-503	218	15	that	that	SCONJ
ftr-503	218	16	the	the	DET
ftr-503	218	17	assignment	assignment	NOUN
ftr-503	218	18	of	of	ADP
ftr-503	218	19	income	income	NOUN
ftr-503	218	20	doctrine	doctrine	NOUN
ftr-503	218	21	is	be	AUX
ftr-503	218	22	not	not	PART
ftr-503	218	23	based	base	VERB
ftr-503	218	24	on	on	ADP
ftr-503	218	25	notions	notion	NOUN
ftr-503	218	26	of	of	ADP
ftr-503	218	27	tax	tax	NOUN
ftr-503	218	28	avoidance	avoidance	NOUN
ftr-503	218	29	but	but	CCONJ
ftr-503	218	30	rather	rather	ADV
ftr-503	218	31	on	on	ADP
ftr-503	218	32	notions	notion	NOUN
ftr-503	218	33	of	of	ADP
ftr-503	218	34	convenience	convenience	NOUN
ftr-503	218	35	and	and	CCONJ
ftr-503	218	36	fairness	fairness	NOUN
ftr-503	218	37	)	)	PUNCT
ftr-503	218	38	.	.	PUNCT
ftr-503	219	1	53	53	NUM
ftr-503	219	2	.	.	PUNCT
ftr-503	219	3	where	where	SCONJ
ftr-503	219	4	the	the	DET
ftr-503	219	5	assignor	assignor	NOUN
ftr-503	219	6	receives	receive	VERB
ftr-503	219	7	full	full	ADJ
ftr-503	219	8	consideration	consideration	NOUN
ftr-503	219	9	for	for	ADP
ftr-503	219	10	his	his	PRON
ftr-503	219	11	assignment	assignment	NOUN
ftr-503	219	12	of	of	ADP
ftr-503	219	13	income	income	NOUN
ftr-503	219	14	,	,	PUNCT
ftr-503	219	15	the	the	DET
ftr-503	219	16	assignment	assignment	NOUN
ftr-503	219	17	will	will	AUX
ftr-503	219	18	generally	generally	ADV
ftr-503	219	19	not	not	PART
ftr-503	219	20	alter	alter	VERB
ftr-503	219	21	the	the	DET
ftr-503	219	22	total	total	ADJ
ftr-503	219	23	amount	amount	NOUN
ftr-503	219	24	of	of	ADP
ftr-503	219	25	income	income	NOUN
ftr-503	219	26	the	the	DET
ftr-503	219	27	assignor	assignor	NOUN
ftr-503	219	28	reports	report	VERB
ftr-503	219	29	.	.	PUNCT
ftr-503	220	1	the	the	DET
ftr-503	220	2	assignment	assignment	NOUN
ftr-503	220	3	may	may	AUX
ftr-503	220	4	,	,	PUNCT
ftr-503	220	5	however	however	ADV
ftr-503	220	6	,	,	PUNCT
ftr-503	220	7	affect	affect	VERB
ftr-503	220	8	when	when	SCONJ
ftr-503	220	9	he	he	PRON
ftr-503	220	10	reports	report	VERB
ftr-503	220	11	the	the	DET
ftr-503	220	12	income	income	NOUN
ftr-503	220	13	.	.	PUNCT
ftr-503	221	1	for	for	ADP
ftr-503	221	2	example	example	NOUN
ftr-503	221	3	,	,	PUNCT
ftr-503	221	4	the	the	DET
ftr-503	221	5	assignor	assignor	NOUN
ftr-503	221	6	may	may	AUX
ftr-503	221	7	attempt	attempt	VERB
ftr-503	221	8	to	to	PART
ftr-503	221	9	defer	defer	VERB
ftr-503	221	10	recognition	recognition	NOUN
ftr-503	221	11	of	of	ADP
ftr-503	221	12	his	his	PRON
ftr-503	221	13	income	income	NOUN
ftr-503	221	14	by	by	ADP
ftr-503	221	15	assigning	assign	VERB
ftr-503	221	16	income	income	NOUN
ftr-503	221	17	which	which	PRON
ftr-503	221	18	he	he	PRON
ftr-503	221	19	is	be	AUX
ftr-503	221	20	to	to	PART
ftr-503	221	21	receive	receive	VERB
ftr-503	221	22	over	over	ADP
ftr-503	221	23	the	the	DET
ftr-503	221	24	next	next	ADJ
ftr-503	221	25	three	three	NUM
ftr-503	221	26	years	year	NOUN
ftr-503	221	27	in	in	ADP
ftr-503	221	28	exchange	exchange	NOUN
ftr-503	221	29	for	for	ADP
ftr-503	221	30	a	a	DET
ftr-503	221	31	lifetime	lifetime	NOUN
ftr-503	221	32	annuity	annuity	NOUN
ftr-503	221	33	.	.	PUNCT
ftr-503	222	1	the	the	DET
ftr-503	222	2	applicability	applicability	NOUN
ftr-503	222	3	of	of	ADP
ftr-503	222	4	the	the	DET
ftr-503	222	5	assignment	assignment	NOUN
ftr-503	222	6	of	of	ADP
ftr-503	222	7	income	income	NOUN
ftr-503	222	8	doctrine	doctrine	NOUN
ftr-503	222	9	to	to	ADP
ftr-503	222	10	tax	tax	NOUN
ftr-503	222	11	-	-	PUNCT
ftr-503	222	12	motivated	motivate	VERB
ftr-503	222	13	attempts	attempt	NOUN
ftr-503	222	14	to	to	PART
ftr-503	222	15	defer	defer	VERB
ftr-503	222	16	income	income	NOUN
ftr-503	222	17	is	be	AUX
ftr-503	222	18	discussed	discuss	VERB
ftr-503	222	19	infra	infra	NOUN
ftr-503	222	20	part	part	NOUN
ftr-503	222	21	v.e	v.e	PROPN
ftr-503	222	22	.	.	PROPN
ftr-503	222	23	1993	1993	NUM
ftr-503	222	24	]	]	PUNCT
ftr-503	223	1	florida	florida	PROPN
ftr-503	223	2	tax	tax	PROPN
ftr-503	223	3	review	review	NOUN
ftr-503	223	4	the	the	DET
ftr-503	223	5	assignment	assignment	NOUN
ftr-503	223	6	-	-	PUNCT
ftr-503	223	7	no	no	ADV
ftr-503	223	8	more	more	ADJ
ftr-503	223	9	,	,	PUNCT
ftr-503	223	10	no	no	PRON
ftr-503	223	11	less	less	ADJ
ftr-503	223	12	.	.	PUNCT
ftr-503	224	1	this	this	PRON
ftr-503	224	2	is	be	AUX
ftr-503	224	3	particularly	particularly	ADV
ftr-503	224	4	clear	clear	ADJ
ftr-503	224	5	where	where	SCONJ
ftr-503	224	6	the	the	DET
ftr-503	224	7	assignor	assignor	NOUN
ftr-503	224	8	receives	receive	VERB
ftr-503	224	9	more	more	ADJ
ftr-503	224	10	from	from	ADP
ftr-503	224	11	the	the	DET
ftr-503	224	12	assignee	assignee	NOUN
ftr-503	224	13	than	than	SCONJ
ftr-503	224	14	the	the	DET
ftr-503	224	15	assignee	assignee	NOUN
ftr-503	224	16	collects	collect	VERB
ftr-503	224	17	.	.	PUNCT
ftr-503	225	1	in	in	ADP
ftr-503	225	2	such	such	ADJ
ftr-503	225	3	case	case	NOUN
ftr-503	225	4	,	,	PUNCT
ftr-503	225	5	the	the	DET
ftr-503	225	6	assignor	assignor	NOUN
ftr-503	225	7	should	should	AUX
ftr-503	225	8	be	be	AUX
ftr-503	225	9	taxed	tax	VERB
ftr-503	225	10	on	on	ADP
ftr-503	225	11	the	the	DET
ftr-503	225	12	full	full	ADJ
ftr-503	225	13	amount	amount	NOUN
ftr-503	225	14	received	receive	VERB
ftr-503	225	15	because	because	SCONJ
ftr-503	225	16	that	that	PRON
ftr-503	225	17	is	be	AUX
ftr-503	225	18	the	the	DET
ftr-503	225	19	amount	amount	NOUN
ftr-503	225	20	which	which	PRON
ftr-503	225	21	constitutes	constitute	VERB
ftr-503	225	22	his	his	PRON
ftr-503	225	23	accession	accession	NOUN
ftr-503	225	24	to	to	ADP
ftr-503	225	25	wealth	wealth	NOUN
ftr-503	225	26	.	.	PUNCT
ftr-503	225	27	'	'	PUNCT
ftr-503	226	1	there	there	PRON
ftr-503	226	2	are	be	VERB
ftr-503	226	3	two	two	NUM
ftr-503	226	4	possible	possible	ADJ
ftr-503	226	5	reasons	reason	NOUN
ftr-503	226	6	why	why	SCONJ
ftr-503	226	7	the	the	DET
ftr-503	226	8	amount	amount	NOUN
ftr-503	226	9	received	receive	VERB
ftr-503	226	10	by	by	ADP
ftr-503	226	11	the	the	DET
ftr-503	226	12	assignor	assignor	NOUN
ftr-503	226	13	may	may	AUX
ftr-503	226	14	be	be	AUX
ftr-503	226	15	less	less	ADJ
ftr-503	226	16	than	than	ADP
ftr-503	226	17	the	the	DET
ftr-503	226	18	amount	amount	NOUN
ftr-503	226	19	collected	collect	VERB
ftr-503	226	20	by	by	ADP
ftr-503	226	21	the	the	DET
ftr-503	226	22	assignee	assignee	NOUN
ftr-503	226	23	:	:	PUNCT
ftr-503	226	24	(	(	PUNCT
ftr-503	226	25	1	1	X
ftr-503	226	26	)	)	PUNCT
ftr-503	226	27	the	the	DET
ftr-503	226	28	shortfall	shortfall	NOUN
ftr-503	226	29	may	may	AUX
ftr-503	226	30	be	be	AUX
ftr-503	226	31	a	a	DET
ftr-503	226	32	discount	discount	NOUN
ftr-503	226	33	for	for	ADP
ftr-503	226	34	early	early	ADJ
ftr-503	226	35	payment	payment	NOUN
ftr-503	226	36	of	of	ADP
ftr-503	226	37	the	the	DET
ftr-503	226	38	income	income	NOUN
ftr-503	226	39	representing	represent	VERB
ftr-503	226	40	the	the	DET
ftr-503	226	41	time	time	NOUN
ftr-503	226	42	value	value	NOUN
ftr-503	226	43	of	of	ADP
ftr-503	226	44	money	money	NOUN
ftr-503	226	45	;	;	PUNCT
ftr-503	226	46	or	or	CCONJ
ftr-503	226	47	(	(	PUNCT
ftr-503	226	48	2	2	X
ftr-503	226	49	)	)	PUNCT
ftr-503	226	50	the	the	DET
ftr-503	226	51	shortfall	shortfall	NOUN
ftr-503	226	52	may	may	AUX
ftr-503	226	53	be	be	AUX
ftr-503	226	54	the	the	DET
ftr-503	226	55	result	result	NOUN
ftr-503	226	56	of	of	ADP
ftr-503	226	57	an	an	DET
ftr-503	226	58	improvident	improvident	ADJ
ftr-503	226	59	bargain	bargain	NOUN
ftr-503	226	60	by	by	ADP
ftr-503	226	61	the	the	DET
ftr-503	226	62	assignor	assignor	NOUN
ftr-503	226	63	.	.	PUNCT
ftr-503	227	1	if	if	SCONJ
ftr-503	227	2	the	the	DET
ftr-503	227	3	shortfall	shortfall	NOUN
ftr-503	227	4	merely	merely	ADV
ftr-503	227	5	represents	represent	VERB
ftr-503	227	6	a	a	DET
ftr-503	227	7	discount	discount	NOUN
ftr-503	227	8	for	for	ADP
ftr-503	227	9	the	the	DET
ftr-503	227	10	time	time	NOUN
ftr-503	227	11	value	value	NOUN
ftr-503	227	12	of	of	ADP
ftr-503	227	13	money	money	NOUN
ftr-503	227	14	,	,	PUNCT
ftr-503	227	15	the	the	DET
ftr-503	227	16	assignor	assignor	NOUN
ftr-503	227	17	clearly	clearly	ADV
ftr-503	227	18	should	should	AUX
ftr-503	227	19	be	be	AUX
ftr-503	227	20	taxed	tax	VERB
ftr-503	227	21	only	only	ADV
ftr-503	227	22	on	on	ADP
ftr-503	227	23	the	the	DET
ftr-503	227	24	amount	amount	NOUN
ftr-503	227	25	he	he	PRON
ftr-503	227	26	receives	receive	VERB
ftr-503	227	27	,	,	PUNCT
ftr-503	227	28	since	since	SCONJ
ftr-503	227	29	that	that	DET
ftr-503	227	30	amount	amount	NOUN
ftr-503	227	31	is	be	AUX
ftr-503	227	32	the	the	DET
ftr-503	227	33	financial	financial	ADJ
ftr-503	227	34	equivalent	equivalent	NOUN
ftr-503	227	35	of	of	ADP
ftr-503	227	36	the	the	DET
ftr-503	227	37	amount	amount	NOUN
ftr-503	227	38	ultimately	ultimately	ADV
ftr-503	227	39	collected	collect	VERB
ftr-503	227	40	.	.	PUNCT
ftr-503	228	1	the	the	DET
ftr-503	228	2	government	government	NOUN
ftr-503	228	3	will	will	AUX
ftr-503	228	4	not	not	PART
ftr-503	228	5	lose	lose	VERB
ftr-503	228	6	under	under	ADP
ftr-503	228	7	this	this	DET
ftr-503	228	8	approach	approach	NOUN
ftr-503	228	9	,	,	PUNCT
ftr-503	228	10	since	since	SCONJ
ftr-503	228	11	sale	sale	NOUN
ftr-503	228	12	of	of	ADP
ftr-503	228	13	the	the	DET
ftr-503	228	14	income	income	NOUN
ftr-503	228	15	right	right	NOUN
ftr-503	228	16	accelerates	accelerate	VERB
ftr-503	228	17	the	the	DET
ftr-503	228	18	taxation	taxation	NOUN
ftr-503	228	19	of	of	ADP
ftr-503	228	20	the	the	DET
ftr-503	228	21	earned	earn	VERB
ftr-503	228	22	income	income	NOUN
ftr-503	228	23	and	and	CCONJ
ftr-503	228	24	thus	thus	ADV
ftr-503	228	25	the	the	DET
ftr-503	228	26	government	government	NOUN
ftr-503	228	27	collects	collect	VERB
ftr-503	228	28	its	its	PRON
ftr-503	228	29	tax	tax	NOUN
ftr-503	228	30	sooner.55	sooner.55	NOUN
ftr-503	228	31	the	the	DET
ftr-503	228	32	crucial	crucial	ADJ
ftr-503	228	33	test	test	NOUN
ftr-503	228	34	of	of	ADP
ftr-503	228	35	this	this	DET
ftr-503	228	36	approach	approach	NOUN
ftr-503	228	37	comes	come	VERB
ftr-503	228	38	where	where	SCONJ
ftr-503	228	39	the	the	DET
ftr-503	228	40	assignor	assignor	NOUN
ftr-503	228	41	made	make	VERB
ftr-503	228	42	an	an	DET
ftr-503	228	43	improvident	improvident	ADJ
ftr-503	228	44	bargain	bargain	NOUN
ftr-503	228	45	and	and	CCONJ
ftr-503	228	46	sold	sell	VERB
ftr-503	228	47	his	his	PRON
ftr-503	228	48	right	right	NOUN
ftr-503	228	49	to	to	PART
ftr-503	228	50	receive	receive	VERB
ftr-503	228	51	income	income	NOUN
ftr-503	228	52	for	for	ADP
ftr-503	228	53	less	less	ADJ
ftr-503	228	54	than	than	ADP
ftr-503	228	55	the	the	DET
ftr-503	228	56	amount	amount	NOUN
ftr-503	228	57	ultimately	ultimately	ADV
ftr-503	228	58	collected	collect	VERB
ftr-503	228	59	by	by	ADP
ftr-503	228	60	the	the	DET
ftr-503	228	61	assignee	assignee	NOUN
ftr-503	228	62	.	.	PUNCT
ftr-503	229	1	if	if	SCONJ
ftr-503	229	2	the	the	DET
ftr-503	229	3	dictum	dictum	NOUN
ftr-503	229	4	that	that	SCONJ
ftr-503	229	5	"	"	PUNCT
ftr-503	229	6	income	income	NOUN
ftr-503	229	7	must	must	AUX
ftr-503	229	8	be	be	AUX
ftr-503	229	9	taxed	tax	VERB
ftr-503	229	10	to	to	ADP
ftr-503	229	11	him	he	PRON
ftr-503	229	12	who	who	PRON
ftr-503	229	13	earns	earn	VERB
ftr-503	229	14	it	it	PRON
ftr-503	229	15	"	"	PUNCT
ftr-503	229	16	"	"	PUNCT
ftr-503	229	17	is	be	AUX
ftr-503	229	18	taken	take	VERB
ftr-503	229	19	as	as	ADP
ftr-503	229	20	a	a	DET
ftr-503	229	21	metaphysical	metaphysical	ADJ
ftr-503	229	22	truth	truth	NOUN
ftr-503	229	23	rather	rather	ADV
ftr-503	229	24	than	than	ADP
ftr-503	229	25	a	a	DET
ftr-503	229	26	pragmatic	pragmatic	ADJ
ftr-503	229	27	device	device	NOUN
ftr-503	229	28	to	to	PART
ftr-503	229	29	prevent	prevent	VERB
ftr-503	229	30	tax	tax	NOUN
ftr-503	229	31	avoidance	avoidance	NOUN
ftr-503	229	32	,	,	PUNCT
ftr-503	229	33	then	then	ADV
ftr-503	229	34	the	the	DET
ftr-503	229	35	assignor	assignor	NOUN
ftr-503	229	36	should	should	AUX
ftr-503	229	37	be	be	AUX
ftr-503	229	38	taxed	tax	VERB
ftr-503	229	39	on	on	ADP
ftr-503	229	40	all	all	DET
ftr-503	229	41	amounts	amount	NOUN
ftr-503	229	42	collected	collect	VERB
ftr-503	229	43	on	on	ADP
ftr-503	229	44	account	account	NOUN
ftr-503	229	45	of	of	ADP
ftr-503	229	46	his	his	PRON
ftr-503	229	47	personal	personal	ADJ
ftr-503	229	48	services	service	NOUN
ftr-503	229	49	even	even	ADV
ftr-503	229	50	where	where	SCONJ
ftr-503	229	51	that	that	DET
ftr-503	229	52	amount	amount	NOUN
ftr-503	229	53	,	,	PUNCT
ftr-503	229	54	after	after	ADP
ftr-503	229	55	discount	discount	NOUN
ftr-503	229	56	for	for	ADP
ftr-503	229	57	the	the	DET
ftr-503	229	58	time	time	NOUN
ftr-503	229	59	value	value	NOUN
ftr-503	229	60	of	of	ADP
ftr-503	229	61	money	money	NOUN
ftr-503	229	62	,	,	PUNCT
ftr-503	229	63	exceeds	exceed	VERB
ftr-503	229	64	what	what	PRON
ftr-503	229	65	he	he	PRON
ftr-503	229	66	received	receive	VERB
ftr-503	229	67	from	from	ADP
ftr-503	229	68	transferring	transfer	VERB
ftr-503	229	69	his	his	PRON
ftr-503	229	70	right	right	NOUN
ftr-503	229	71	to	to	ADP
ftr-503	229	72	such	such	ADJ
ftr-503	229	73	income	income	NOUN
ftr-503	229	74	.	.	PUNCT
ftr-503	230	1	otherwise	otherwise	ADV
ftr-503	230	2	,	,	PUNCT
ftr-503	230	3	not	not	PART
ftr-503	230	4	all	all	PRON
ftr-503	230	5	of	of	ADP
ftr-503	230	6	the	the	DET
ftr-503	230	7	income	income	NOUN
ftr-503	230	8	will	will	AUX
ftr-503	230	9	"	"	PUNCT
ftr-503	230	10	be	be	AUX
ftr-503	230	11	taxed	tax	VERB
ftr-503	230	12	to	to	ADP
ftr-503	230	13	him	he	PRON
ftr-503	230	14	who	who	PRON
ftr-503	230	15	earns	earn	VERB
ftr-503	230	16	it	it	PRON
ftr-503	230	17	.	.	PUNCT
ftr-503	231	1	"57	"57	INTJ
ftr-503	232	1	if	if	SCONJ
ftr-503	232	2	,	,	PUNCT
ftr-503	232	3	however	however	ADV
ftr-503	232	4	,	,	PUNCT
ftr-503	232	5	the	the	DET
ftr-503	232	6	doctrine	doctrine	NOUN
ftr-503	232	7	is	be	AUX
ftr-503	232	8	recognized	recognize	VERB
ftr-503	232	9	as	as	ADP
ftr-503	232	10	a	a	DET
ftr-503	232	11	prophylactic	prophylactic	ADJ
ftr-503	232	12	against	against	ADP
ftr-503	232	13	tax	tax	NOUN
ftr-503	232	14	avoidance	avoidance	NOUN
ftr-503	232	15	,	,	PUNCT
ftr-503	232	16	the	the	DET
ftr-503	232	17	assignor	assignor	NOUN
ftr-503	232	18	should	should	AUX
ftr-503	232	19	be	be	AUX
ftr-503	232	20	taxed	tax	VERB
ftr-503	232	21	only	only	ADV
ftr-503	232	22	on	on	ADP
ftr-503	232	23	the	the	DET
ftr-503	232	24	amount	amount	NOUN
ftr-503	232	25	he	he	PRON
ftr-503	232	26	receives	receive	VERB
ftr-503	232	27	for	for	ADP
ftr-503	232	28	his	his	PRON
ftr-503	232	29	assignment	assignment	NOUN
ftr-503	232	30	.	.	PUNCT
ftr-503	233	1	this	this	PRON
ftr-503	233	2	is	be	AUX
ftr-503	233	3	the	the	DET
ftr-503	233	4	proper	proper	ADJ
ftr-503	233	5	approach	approach	NOUN
ftr-503	233	6	and	and	CCONJ
ftr-503	233	7	the	the	DET
ftr-503	233	8	one	one	NOUN
ftr-503	233	9	adopted	adopt	VERB
ftr-503	233	10	by	by	ADP
ftr-503	233	11	the	the	DET
ftr-503	233	12	courts	court	NOUN
ftr-503	233	13	.	.	PUNCT
ftr-503	234	1	the	the	DET
ftr-503	234	2	effect	effect	NOUN
ftr-503	234	3	of	of	ADP
ftr-503	234	4	this	this	DET
ftr-503	234	5	approach	approach	NOUN
ftr-503	234	6	on	on	ADP
ftr-503	234	7	tax	tax	NOUN
ftr-503	234	8	revenues	revenue	NOUN
ftr-503	234	9	should	should	AUX
ftr-503	234	10	be	be	AUX
ftr-503	234	11	neutral	neutral	ADJ
ftr-503	234	12	.	.	PUNCT
ftr-503	235	1	where	where	SCONJ
ftr-503	235	2	the	the	DET
ftr-503	235	3	price	price	NOUN
ftr-503	235	4	of	of	ADP
ftr-503	235	5	the	the	DET
ftr-503	235	6	assignment	assignment	NOUN
ftr-503	235	7	has	have	AUX
ftr-503	235	8	been	be	AUX
ftr-503	235	9	negotiated	negotiate	VERB
ftr-503	235	10	in	in	ADP
ftr-503	235	11	good	good	ADJ
ftr-503	235	12	faith	faith	NOUN
ftr-503	235	13	on	on	ADP
ftr-503	235	14	an	an	DET
ftr-503	235	15	arm'slength	arm'slength	NOUN
ftr-503	235	16	basis	basis	NOUN
ftr-503	235	17	,	,	PUNCT
ftr-503	235	18	there	there	PRON
ftr-503	235	19	is	be	VERB
ftr-503	235	20	no	no	DET
ftr-503	235	21	reason	reason	NOUN
ftr-503	235	22	to	to	PART
ftr-503	235	23	suppose	suppose	VERB
ftr-503	235	24	a	a	DET
ftr-503	235	25	priori	priori	NOUN
ftr-503	235	26	that	that	SCONJ
ftr-503	235	27	the	the	DET
ftr-503	235	28	amount	amount	NOUN
ftr-503	235	29	paid	pay	VERB
ftr-503	235	30	for	for	ADP
ftr-503	235	31	the	the	DET
ftr-503	235	32	assignment	assignment	NOUN
ftr-503	235	33	will	will	AUX
ftr-503	235	34	be	be	AUX
ftr-503	235	35	less	less	ADJ
ftr-503	235	36	or	or	CCONJ
ftr-503	235	37	greater	great	ADJ
ftr-503	235	38	than	than	ADP
ftr-503	235	39	the	the	DET
ftr-503	235	40	amount	amount	NOUN
ftr-503	235	41	ultimately	ultimately	ADV
ftr-503	235	42	collected	collect	VERB
ftr-503	235	43	under	under	ADP
ftr-503	235	44	the	the	DET
ftr-503	235	45	assignment	assignment	NOUN
ftr-503	235	46	.	.	PUNCT
ftr-503	236	1	naturally	naturally	ADV
ftr-503	236	2	,	,	PUNCT
ftr-503	236	3	in	in	ADP
ftr-503	236	4	some	some	DET
ftr-503	236	5	cases	case	NOUN
ftr-503	236	6	the	the	DET
ftr-503	236	7	amount	amount	NOUN
ftr-503	236	8	received	receive	VERB
ftr-503	236	9	for	for	ADP
ftr-503	236	10	the	the	DET
ftr-503	236	11	assignment	assignment	NOUN
ftr-503	236	12	will	will	AUX
ftr-503	236	13	be	be	AUX
ftr-503	236	14	less	less	ADJ
ftr-503	236	15	than	than	ADP
ftr-503	236	16	the	the	DET
ftr-503	236	17	amount	amount	NOUN
ftr-503	236	18	collected	collect	VERB
ftr-503	236	19	by	by	ADP
ftr-503	236	20	the	the	DET
ftr-503	236	21	assignee	assignee	NOUN
ftr-503	236	22	,	,	PUNCT
ftr-503	236	23	but	but	CCONJ
ftr-503	236	24	among	among	ADP
ftr-503	236	25	all	all	DET
ftr-503	236	26	the	the	DET
ftr-503	236	27	assignments	assignment	NOUN
ftr-503	236	28	negotiated	negotiate	VERB
ftr-503	236	29	in	in	ADP
ftr-503	236	30	good	good	ADJ
ftr-503	236	31	faith	faith	NOUN
ftr-503	236	32	at	at	ADP
ftr-503	236	33	arm's	arm'	NOUN
ftr-503	236	34	-	-	PUNCT
ftr-503	236	35	length	length	NOUN
ftr-503	236	36	there	there	PRON
ftr-503	236	37	should	should	AUX
ftr-503	236	38	be	be	AUX
ftr-503	236	39	54	54	NUM
ftr-503	236	40	.	.	PUNCT
ftr-503	237	1	see	see	VERB
ftr-503	237	2	commissioner	commissioner	NOUN
ftr-503	237	3	v.	v.	PROPN
ftr-503	237	4	glenshaw	glenshaw	PROPN
ftr-503	237	5	glass	glass	PROPN
ftr-503	237	6	co.	co.	PROPN
ftr-503	237	7	,	,	PUNCT
ftr-503	237	8	348	348	NUM
ftr-503	237	9	u.s	u.s	PROPN
ftr-503	237	10	.	.	PROPN
ftr-503	237	11	426	426	NUM
ftr-503	237	12	,	,	PUNCT
ftr-503	237	13	431	431	NUM
ftr-503	237	14	(	(	PUNCT
ftr-503	237	15	1955	1955	NUM
ftr-503	237	16	)	)	PUNCT
ftr-503	237	17	(	(	PUNCT
ftr-503	237	18	treating	treat	VERB
ftr-503	237	19	"	"	PUNCT
ftr-503	237	20	undeniable	undeniable	ADJ
ftr-503	237	21	accessions	accession	NOUN
ftr-503	237	22	to	to	ADP
ftr-503	237	23	wealth	wealth	NOUN
ftr-503	237	24	"	"	PUNCT
ftr-503	237	25	as	as	ADP
ftr-503	237	26	gross	gross	ADJ
ftr-503	237	27	income	income	NOUN
ftr-503	237	28	)	)	PUNCT
ftr-503	237	29	.	.	PUNCT
ftr-503	238	1	55	55	NUM
ftr-503	238	2	.	.	PUNCT
ftr-503	239	1	moreover	moreover	ADV
ftr-503	239	2	,	,	PUNCT
ftr-503	239	3	the	the	DET
ftr-503	239	4	assignee	assignee	NOUN
ftr-503	239	5	will	will	AUX
ftr-503	239	6	have	have	VERB
ftr-503	239	7	to	to	PART
ftr-503	239	8	report	report	VERB
ftr-503	239	9	any	any	DET
ftr-503	239	10	amount	amount	NOUN
ftr-503	239	11	he	he	PRON
ftr-503	239	12	collects	collect	VERB
ftr-503	239	13	in	in	ADP
ftr-503	239	14	excess	excess	NOUN
ftr-503	239	15	of	of	ADP
ftr-503	239	16	what	what	PRON
ftr-503	239	17	he	he	PRON
ftr-503	239	18	paid	pay	VERB
ftr-503	239	19	for	for	ADP
ftr-503	239	20	the	the	DET
ftr-503	239	21	assignment	assignment	NOUN
ftr-503	239	22	as	as	ADP
ftr-503	239	23	taxable	taxable	ADJ
ftr-503	239	24	income	income	NOUN
ftr-503	239	25	.	.	PUNCT
ftr-503	240	1	wilkinson	wilkinson	PROPN
ftr-503	240	2	v.	v.	PROPN
ftr-503	240	3	united	united	PROPN
ftr-503	240	4	states	states	PROPN
ftr-503	240	5	,	,	PUNCT
ftr-503	240	6	304	304	NUM
ftr-503	240	7	f.2d	f.2d	ADP
ftr-503	240	8	469	469	NUM
ftr-503	240	9	,	,	PUNCT
ftr-503	240	10	472	472	NUM
ftr-503	240	11	(	(	PUNCT
ftr-503	240	12	ct	ct	NOUN
ftr-503	240	13	.	.	PUNCT
ftr-503	240	14	cl	cl	NOUN
ftr-503	240	15	.	.	PUNCT
ftr-503	240	16	1962	1962	NUM
ftr-503	240	17	)	)	PUNCT
ftr-503	240	18	(	(	PUNCT
ftr-503	240	19	"	"	PUNCT
ftr-503	240	20	[	[	X
ftr-503	240	21	t]he	t]he	ADV
ftr-503	240	22	assignee	assignee	NOUN
ftr-503	240	23	is	be	AUX
ftr-503	240	24	taxed	tax	VERB
ftr-503	240	25	on	on	ADP
ftr-503	240	26	any	any	DET
ftr-503	240	27	amount	amount	NOUN
ftr-503	240	28	ultimately	ultimately	ADV
ftr-503	240	29	collected	collect	VERB
ftr-503	240	30	...	...	PUNCT
ftr-503	240	31	in	in	ADP
ftr-503	240	32	excess	excess	NOUN
ftr-503	240	33	of	of	ADP
ftr-503	240	34	his	his	PRON
ftr-503	240	35	cost	cost	NOUN
ftr-503	240	36	.	.	PUNCT
ftr-503	241	1	"	"	PUNCT
ftr-503	241	2	)	)	PUNCT
ftr-503	241	3	.	.	PUNCT
ftr-503	242	1	56	56	NUM
ftr-503	242	2	.	.	PUNCT
ftr-503	243	1	commissioner	commissioner	PROPN
ftr-503	243	2	v.	v.	PROPN
ftr-503	243	3	culbertson	culbertson	PROPN
ftr-503	243	4	,	,	PUNCT
ftr-503	243	5	337	337	NUM
ftr-503	243	6	u.s	u.s	PROPN
ftr-503	243	7	.	.	PROPN
ftr-503	243	8	733	733	NUM
ftr-503	243	9	,	,	PUNCT
ftr-503	243	10	739	739	NUM
ftr-503	243	11	-	-	SYM
ftr-503	243	12	40	40	NUM
ftr-503	243	13	(	(	PUNCT
ftr-503	243	14	1949	1949	NUM
ftr-503	243	15	)	)	PUNCT
ftr-503	243	16	.	.	PUNCT
ftr-503	244	1	57	57	NUM
ftr-503	244	2	.	.	PUNCT
ftr-503	245	1	i	i	PRON
ftr-503	245	2	d.	d.	PROPN
ftr-503	245	3	at	at	ADP
ftr-503	245	4	740	740	NUM
ftr-503	245	5	.	.	PUNCT
ftr-503	246	1	[	[	X
ftr-503	246	2	vol	vol	NOUN
ftr-503	246	3	1:11	1:11	NUM
ftr-503	246	4	schmeer	schmeer	NOUN
ftr-503	246	5	v.	v.	ADP
ftr-503	246	6	commissioner	commissioner	PROPN
ftr-503	246	7	an	an	DET
ftr-503	246	8	equal	equal	ADJ
ftr-503	246	9	number	number	NOUN
ftr-503	246	10	of	of	ADP
ftr-503	246	11	cases	case	NOUN
ftr-503	246	12	where	where	SCONJ
ftr-503	246	13	the	the	DET
ftr-503	246	14	reverse	reverse	NOUN
ftr-503	246	15	is	be	AUX
ftr-503	246	16	true	true	ADJ
ftr-503	246	17	.	.	PUNCT
ftr-503	247	1	as	as	SCONJ
ftr-503	247	2	the	the	DET
ftr-503	247	3	supreme	supreme	PROPN
ftr-503	247	4	court	court	PROPN
ftr-503	247	5	observed	observe	VERB
ftr-503	247	6	in	in	ADP
ftr-503	247	7	a	a	DET
ftr-503	247	8	different	different	ADJ
ftr-503	247	9	context	context	NOUN
ftr-503	247	10	,	,	PUNCT
ftr-503	247	11	"	"	PUNCT
ftr-503	247	12	the	the	DET
ftr-503	247	13	united	united	PROPN
ftr-503	247	14	states	states	PROPN
ftr-503	247	15	is	be	AUX
ftr-503	247	16	in	in	ADP
ftr-503	247	17	business	business	NOUN
ftr-503	247	18	with	with	ADP
ftr-503	247	19	enough	enough	ADJ
ftr-503	247	20	different	different	ADJ
ftr-503	247	21	taxpayers	taxpayer	NOUN
ftr-503	247	22	so	so	SCONJ
ftr-503	247	23	that	that	SCONJ
ftr-503	247	24	the	the	DET
ftr-503	247	25	law	law	NOUN
ftr-503	247	26	of	of	ADP
ftr-503	247	27	averages	average	NOUN
ftr-503	247	28	has	have	VERB
ftr-503	247	29	ample	ample	ADJ
ftr-503	247	30	opportunity	opportunity	NOUN
ftr-503	247	31	to	to	PART
ftr-503	247	32	work	work	VERB
ftr-503	247	33	.	.	PUNCT
ftr-503	248	1	"58	"58	PROPN
ftr-503	248	2	in	in	ADP
ftr-503	248	3	many	many	ADJ
ftr-503	248	4	,	,	PUNCT
ftr-503	248	5	probably	probably	ADV
ftr-503	248	6	most	most	ADJ
ftr-503	248	7	,	,	PUNCT
ftr-503	248	8	gratuitous	gratuitous	ADJ
ftr-503	248	9	assignment	assignment	NOUN
ftr-503	248	10	of	of	ADP
ftr-503	248	11	income	income	NOUN
ftr-503	248	12	cases	case	NOUN
ftr-503	248	13	the	the	DET
ftr-503	248	14	assignee	assignee	NOUN
ftr-503	248	15	will	will	AUX
ftr-503	248	16	be	be	AUX
ftr-503	248	17	in	in	ADP
ftr-503	248	18	a	a	DET
ftr-503	248	19	lower	low	ADJ
ftr-503	248	20	marginal	marginal	ADJ
ftr-503	248	21	tax	tax	NOUN
ftr-503	248	22	bracket	bracket	NOUN
ftr-503	248	23	than	than	ADP
ftr-503	248	24	the	the	DET
ftr-503	248	25	assignor	assignor	NOUN
ftr-503	248	26	,	,	PUNCT
ftr-503	248	27	thereby	thereby	ADV
ftr-503	248	28	creating	create	VERB
ftr-503	248	29	the	the	DET
ftr-503	248	30	loss	loss	NOUN
ftr-503	248	31	of	of	ADP
ftr-503	248	32	tax	tax	NOUN
ftr-503	248	33	revenue	revenue	NOUN
ftr-503	248	34	.	.	PUNCT
ftr-503	249	1	in	in	ADP
ftr-503	249	2	contrast	contrast	NOUN
ftr-503	249	3	,	,	PUNCT
ftr-503	249	4	there	there	PRON
ftr-503	249	5	is	be	VERB
ftr-503	249	6	no	no	DET
ftr-503	249	7	reason	reason	NOUN
ftr-503	249	8	to	to	PART
ftr-503	249	9	suppose	suppose	VERB
ftr-503	249	10	that	that	SCONJ
ftr-503	249	11	this	this	PRON
ftr-503	249	12	will	will	AUX
ftr-503	249	13	be	be	AUX
ftr-503	249	14	true	true	ADJ
ftr-503	249	15	where	where	SCONJ
ftr-503	249	16	the	the	DET
ftr-503	249	17	assignment	assignment	NOUN
ftr-503	249	18	of	of	ADP
ftr-503	249	19	income	income	NOUN
ftr-503	249	20	is	be	AUX
ftr-503	249	21	in	in	ADP
ftr-503	249	22	exchange	exchange	NOUN
ftr-503	249	23	for	for	ADP
ftr-503	249	24	valuable	valuable	ADJ
ftr-503	249	25	consideration	consideration	NOUN
ftr-503	249	26	in	in	ADP
ftr-503	249	27	an	an	DET
ftr-503	249	28	arm's	arm'	NOUN
ftr-503	249	29	-	-	PUNCT
ftr-503	249	30	length	length	NOUN
ftr-503	249	31	transaction	transaction	NOUN
ftr-503	249	32	.	.	PUNCT
ftr-503	250	1	moreover	moreover	ADV
ftr-503	250	2	,	,	PUNCT
ftr-503	250	3	taxing	tax	VERB
ftr-503	250	4	the	the	DET
ftr-503	250	5	assignor	assignor	NOUN
ftr-503	250	6	on	on	ADP
ftr-503	250	7	income	income	NOUN
ftr-503	250	8	collected	collect	VERB
ftr-503	250	9	in	in	ADP
ftr-503	250	10	excess	excess	NOUN
ftr-503	250	11	of	of	ADP
ftr-503	250	12	the	the	DET
ftr-503	250	13	amount	amount	NOUN
ftr-503	250	14	he	he	PRON
ftr-503	250	15	received	receive	VERB
ftr-503	250	16	for	for	ADP
ftr-503	250	17	his	his	PRON
ftr-503	250	18	rights	right	NOUN
ftr-503	250	19	would	would	AUX
ftr-503	250	20	give	give	VERB
ftr-503	250	21	rise	rise	NOUN
ftr-503	250	22	to	to	ADP
ftr-503	250	23	double	double	ADJ
ftr-503	250	24	taxation	taxation	NOUN
ftr-503	250	25	.	.	PUNCT
ftr-503	251	1	in	in	ADP
ftr-503	251	2	the	the	DET
ftr-503	251	3	case	case	NOUN
ftr-503	251	4	of	of	ADP
ftr-503	251	5	gratuitous	gratuitous	ADJ
ftr-503	251	6	assignments	assignment	NOUN
ftr-503	251	7	of	of	ADP
ftr-503	251	8	income	income	NOUN
ftr-503	251	9	,	,	PUNCT
ftr-503	251	10	no	no	DET
ftr-503	251	11	problem	problem	NOUN
ftr-503	251	12	of	of	ADP
ftr-503	251	13	double	double	ADJ
ftr-503	251	14	taxation	taxation	NOUN
ftr-503	251	15	arises	arise	VERB
ftr-503	251	16	because	because	SCONJ
ftr-503	251	17	the	the	DET
ftr-503	251	18	collection	collection	NOUN
ftr-503	251	19	of	of	ADP
ftr-503	251	20	the	the	DET
ftr-503	251	21	assigned	assign	VERB
ftr-503	251	22	income	income	NOUN
ftr-503	251	23	by	by	ADP
ftr-503	251	24	the	the	DET
ftr-503	251	25	assignee	assignee	NOUN
ftr-503	251	26	is	be	AUX
ftr-503	251	27	simply	simply	ADV
ftr-503	251	28	the	the	DET
ftr-503	251	29	realization	realization	NOUN
ftr-503	251	30	of	of	ADP
ftr-503	251	31	the	the	DET
ftr-503	251	32	"	"	PUNCT
ftr-503	251	33	gift	gift	NOUN
ftr-503	251	34	"	"	PUNCT
ftr-503	251	35	from	from	ADP
ftr-503	251	36	the	the	DET
ftr-503	251	37	assignor	assignor	NOUN
ftr-503	251	38	and	and	CCONJ
ftr-503	251	39	is	be	AUX
ftr-503	251	40	therefore	therefore	ADV
ftr-503	251	41	excluded	exclude	VERB
ftr-503	251	42	from	from	ADP
ftr-503	251	43	the	the	DET
ftr-503	251	44	assignee	assignee	NOUN
ftr-503	251	45	's	's	PART
ftr-503	251	46	income	income	NOUN
ftr-503	251	47	by	by	ADP
ftr-503	251	48	section	section	NOUN
ftr-503	251	49	102	102	NUM
ftr-503	251	50	of	of	ADP
ftr-503	251	51	the	the	DET
ftr-503	251	52	code	code	NOUN
ftr-503	251	53	.	.	PUNCT
ftr-503	252	1	however	however	ADV
ftr-503	252	2	,	,	PUNCT
ftr-503	252	3	section	section	NOUN
ftr-503	252	4	102	102	NUM
ftr-503	252	5	is	be	AUX
ftr-503	252	6	unavailable	unavailable	ADJ
ftr-503	252	7	to	to	PART
ftr-503	252	8	protect	protect	VERB
ftr-503	252	9	the	the	DET
ftr-503	252	10	assignee	assignee	NOUN
ftr-503	252	11	who	who	PRON
ftr-503	252	12	collects	collect	VERB
ftr-503	252	13	more	more	ADJ
ftr-503	252	14	than	than	ADP
ftr-503	252	15	what	what	PRON
ftr-503	252	16	he	he	PRON
ftr-503	252	17	paid	pay	VERB
ftr-503	252	18	for	for	ADP
ftr-503	252	19	the	the	DET
ftr-503	252	20	assignment	assignment	NOUN
ftr-503	252	21	in	in	ADP
ftr-503	252	22	an	an	DET
ftr-503	252	23	arm's	arm'	NOUN
ftr-503	252	24	-	-	PUNCT
ftr-503	252	25	length	length	NOUN
ftr-503	252	26	transaction	transaction	NOUN
ftr-503	252	27	.	.	PUNCT
ftr-503	253	1	unless	unless	SCONJ
ftr-503	253	2	the	the	DET
ftr-503	253	3	assignor	assignor	NOUN
ftr-503	253	4	's	's	PART
ftr-503	253	5	income	income	NOUN
ftr-503	253	6	is	be	AUX
ftr-503	253	7	limited	limit	VERB
ftr-503	253	8	to	to	ADP
ftr-503	253	9	the	the	DET
ftr-503	253	10	amount	amount	NOUN
ftr-503	253	11	he	he	PRON
ftr-503	253	12	receives	receive	VERB
ftr-503	253	13	,	,	PUNCT
ftr-503	253	14	the	the	DET
ftr-503	253	15	excess	excess	ADJ
ftr-503	253	16	amount	amount	NOUN
ftr-503	253	17	collected	collect	VERB
ftr-503	253	18	by	by	ADP
ftr-503	253	19	the	the	DET
ftr-503	253	20	assignee	assignee	NOUN
ftr-503	253	21	would	would	AUX
ftr-503	253	22	be	be	AUX
ftr-503	253	23	taxed	tax	VERB
ftr-503	253	24	to	to	ADP
ftr-503	253	25	both	both	CCONJ
ftr-503	253	26	the	the	DET
ftr-503	253	27	assignor	assignor	NOUN
ftr-503	253	28	and	and	CCONJ
ftr-503	253	29	the	the	DET
ftr-503	253	30	assignee	assignee	NOUN
ftr-503	253	31	.	.	PUNCT
ftr-503	254	1	finally	finally	ADV
ftr-503	254	2	,	,	PUNCT
ftr-503	254	3	taxing	tax	VERB
ftr-503	254	4	the	the	DET
ftr-503	254	5	assignor	assignor	NOUN
ftr-503	254	6	on	on	ADP
ftr-503	254	7	income	income	NOUN
ftr-503	254	8	he	he	PRON
ftr-503	254	9	does	do	AUX
ftr-503	254	10	not	not	PART
ftr-503	254	11	receive	receive	VERB
ftr-503	254	12	seems	seem	VERB
ftr-503	254	13	inequitable	inequitable	ADJ
ftr-503	254	14	where	where	SCONJ
ftr-503	254	15	he	he	PRON
ftr-503	254	16	has	have	AUX
ftr-503	254	17	transferred	transfer	VERB
ftr-503	254	18	his	his	PRON
ftr-503	254	19	right	right	NOUN
ftr-503	254	20	to	to	ADP
ftr-503	254	21	that	that	DET
ftr-503	254	22	income	income	NOUN
ftr-503	254	23	in	in	ADP
ftr-503	254	24	a	a	DET
ftr-503	254	25	bona	bona	ADJ
ftr-503	254	26	fide	fide	ADJ
ftr-503	254	27	arm's	arm'	NOUN
ftr-503	254	28	-	-	PUNCT
ftr-503	254	29	length	length	NOUN
ftr-503	254	30	transaction	transaction	NOUN
ftr-503	254	31	.	.	PUNCT
ftr-503	255	1	of	of	ADP
ftr-503	255	2	course	course	NOUN
ftr-503	255	3	,	,	PUNCT
ftr-503	255	4	the	the	DET
ftr-503	255	5	assignor	assignor	NOUN
ftr-503	255	6	is	be	AUX
ftr-503	255	7	taxed	tax	VERB
ftr-503	255	8	on	on	ADP
ftr-503	255	9	income	income	NOUN
ftr-503	255	10	he	he	PRON
ftr-503	255	11	does	do	AUX
ftr-503	255	12	not	not	PART
ftr-503	255	13	receive	receive	VERB
ftr-503	255	14	in	in	ADP
ftr-503	255	15	gratuitous	gratuitous	ADJ
ftr-503	255	16	assignment	assignment	NOUN
ftr-503	255	17	of	of	ADP
ftr-503	255	18	income	income	NOUN
ftr-503	255	19	cases	case	NOUN
ftr-503	255	20	,	,	PUNCT
ftr-503	255	21	but	but	CCONJ
ftr-503	255	22	the	the	DET
ftr-503	255	23	harshness	harshness	NOUN
ftr-503	255	24	of	of	ADP
ftr-503	255	25	this	this	DET
ftr-503	255	26	result	result	NOUN
ftr-503	255	27	is	be	AUX
ftr-503	255	28	mitigated	mitigate	VERB
ftr-503	255	29	since	since	SCONJ
ftr-503	255	30	the	the	DET
ftr-503	255	31	assignee	assignee	NOUN
ftr-503	255	32	is	be	AUX
ftr-503	255	33	an	an	DET
ftr-503	255	34	object	object	NOUN
ftr-503	255	35	of	of	ADP
ftr-503	255	36	the	the	DET
ftr-503	255	37	assignor	assignor	NOUN
ftr-503	255	38	's	's	PART
ftr-503	255	39	bounty	bounty	NOUN
ftr-503	255	40	.	.	PUNCT
ftr-503	256	1	this	this	PRON
ftr-503	256	2	is	be	AUX
ftr-503	256	3	not	not	PART
ftr-503	256	4	true	true	ADJ
ftr-503	256	5	where	where	SCONJ
ftr-503	256	6	the	the	DET
ftr-503	256	7	assignment	assignment	NOUN
ftr-503	256	8	is	be	AUX
ftr-503	256	9	made	make	VERB
ftr-503	256	10	in	in	ADP
ftr-503	256	11	an	an	DET
ftr-503	256	12	arm's	arm'	NOUN
ftr-503	256	13	-	-	PUNCT
ftr-503	256	14	length	length	NOUN
ftr-503	256	15	transaction	transaction	NOUN
ftr-503	256	16	.	.	PUNCT
ftr-503	257	1	one	one	NUM
ftr-503	257	2	disadvantage	disadvantage	NOUN
ftr-503	257	3	of	of	ADP
ftr-503	257	4	this	this	DET
ftr-503	257	5	approach	approach	NOUN
ftr-503	257	6	is	be	AUX
ftr-503	257	7	that	that	SCONJ
ftr-503	257	8	the	the	DET
ftr-503	257	9	service	service	NOUN
ftr-503	257	10	and	and	CCONJ
ftr-503	257	11	the	the	DET
ftr-503	257	12	courts	court	NOUN
ftr-503	257	13	will	will	AUX
ftr-503	257	14	be	be	AUX
ftr-503	257	15	required	require	VERB
ftr-503	257	16	to	to	PART
ftr-503	257	17	monitor	monitor	VERB
ftr-503	257	18	assignment	assignment	NOUN
ftr-503	257	19	-	-	PUNCT
ftr-503	257	20	for	for	ADP
ftr-503	257	21	-	-	PUNCT
ftr-503	257	22	consideration	consideration	NOUN
ftr-503	257	23	cases	case	NOUN
ftr-503	257	24	to	to	PART
ftr-503	257	25	ensure	ensure	VERB
ftr-503	257	26	that	that	SCONJ
ftr-503	257	27	they	they	PRON
ftr-503	257	28	are	be	AUX
ftr-503	257	29	truly	truly	ADV
ftr-503	257	30	negotiated	negotiate	VERB
ftr-503	257	31	at	at	ADP
ftr-503	257	32	arm's	arm'	NOUN
ftr-503	257	33	-	-	PUNCT
ftr-503	257	34	length	length	NOUN
ftr-503	257	35	and	and	CCONJ
ftr-503	257	36	are	be	AUX
ftr-503	257	37	not	not	PART
ftr-503	257	38	merely	merely	ADV
ftr-503	257	39	a	a	DET
ftr-503	257	40	cover	cover	NOUN
ftr-503	257	41	for	for	ADP
ftr-503	257	42	transferring	transfer	VERB
ftr-503	257	43	income	income	NOUN
ftr-503	257	44	to	to	ADP
ftr-503	257	45	an	an	DET
ftr-503	257	46	intended	intend	VERB
ftr-503	257	47	beneficiary	beneficiary	NOUN
ftr-503	257	48	of	of	ADP
ftr-503	257	49	the	the	DET
ftr-503	257	50	taxpayer	taxpayer	NOUN
ftr-503	257	51	for	for	ADP
ftr-503	257	52	less	less	ADJ
ftr-503	257	53	than	than	ADP
ftr-503	257	54	a	a	DET
ftr-503	257	55	full	full	ADJ
ftr-503	257	56	and	and	CCONJ
ftr-503	257	57	adequate	adequate	ADJ
ftr-503	257	58	consideration	consideration	NOUN
ftr-503	257	59	.	.	PUNCT
ftr-503	258	1	but	but	CCONJ
ftr-503	258	2	this	this	DET
ftr-503	258	3	problem	problem	NOUN
ftr-503	258	4	is	be	AUX
ftr-503	258	5	common	common	ADJ
ftr-503	258	6	in	in	ADP
ftr-503	258	7	our	our	PRON
ftr-503	258	8	tax	tax	NOUN
ftr-503	258	9	system	system	NOUN
ftr-503	258	10	and	and	CCONJ
ftr-503	258	11	does	do	AUX
ftr-503	258	12	not	not	PART
ftr-503	258	13	seem	seem	VERB
ftr-503	258	14	to	to	PART
ftr-503	258	15	have	have	AUX
ftr-503	258	16	significantly	significantly	ADV
ftr-503	258	17	hindered	hinder	VERB
ftr-503	258	18	the	the	DET
ftr-503	258	19	effective	effective	ADJ
ftr-503	258	20	administration	administration	NOUN
ftr-503	258	21	of	of	ADP
ftr-503	258	22	the	the	DET
ftr-503	258	23	tax	tax	NOUN
ftr-503	258	24	laws.59	laws.59	VERB
ftr-503	258	25	where	where	SCONJ
ftr-503	258	26	the	the	DET
ftr-503	258	27	courts	court	NOUN
ftr-503	258	28	have	have	AUX
ftr-503	258	29	recognized	recognize	VERB
ftr-503	258	30	that	that	SCONJ
ftr-503	258	31	a	a	DET
ftr-503	258	32	case	case	NOUN
ftr-503	258	33	involves	involve	VERB
ftr-503	258	34	a	a	DET
ftr-503	258	35	sale	sale	NOUN
ftr-503	258	36	of	of	ADP
ftr-503	258	37	an	an	DET
ftr-503	258	38	income	income	NOUN
ftr-503	258	39	right	right	NOUN
ftr-503	258	40	for	for	ADP
ftr-503	258	41	bona	bona	ADJ
ftr-503	258	42	fide	fide	ADJ
ftr-503	258	43	consideration	consideration	NOUN
ftr-503	258	44	,	,	PUNCT
ftr-503	258	45	they	they	PRON
ftr-503	258	46	have	have	AUX
ftr-503	258	47	uniformly	uniformly	ADV
ftr-503	258	48	taxed	tax	VERB
ftr-503	258	49	the	the	DET
ftr-503	258	50	assignor	assignor	NOUN
ftr-503	258	51	only	only	ADV
ftr-503	258	52	on	on	ADP
ftr-503	258	53	the	the	DET
ftr-503	258	54	amount	amount	NOUN
ftr-503	258	55	he	he	PRON
ftr-503	258	56	received	receive	VERB
ftr-503	258	57	from	from	ADP
ftr-503	258	58	the	the	DET
ftr-503	258	59	sale	sale	NOUN
ftr-503	258	60	,	,	PUNCT
ftr-503	258	61	and	and	CCONJ
ftr-503	258	62	no	no	PRON
ftr-503	258	63	more	more	ADJ
ftr-503	258	64	.	.	PUNCT
ftr-503	259	1	thus	thus	ADV
ftr-503	259	2	,	,	PUNCT
ftr-503	259	3	insurance	insurance	NOUN
ftr-503	259	4	agents	agent	NOUN
ftr-503	259	5	who	who	PRON
ftr-503	259	6	sell	sell	VERB
ftr-503	259	7	their	their	PRON
ftr-503	259	8	rights	right	NOUN
ftr-503	259	9	to	to	AUX
ftr-503	259	10	renewal	renewal	NOUN
ftr-503	259	11	commissions	commission	NOUN
ftr-503	259	12	are	be	AUX
ftr-503	259	13	taxable	taxable	ADJ
ftr-503	259	14	only	only	ADV
ftr-503	259	15	on	on	ADP
ftr-503	259	16	the	the	DET
ftr-503	259	17	amounts	amount	NOUN
ftr-503	259	18	for	for	ADP
ftr-503	259	19	which	which	PRON
ftr-503	259	20	they	they	PRON
ftr-503	259	21	sold	sell	VERB
ftr-503	259	22	their	their	PRON
ftr-503	259	23	rights	right	NOUN
ftr-503	259	24	and	and	CCONJ
ftr-503	259	25	not	not	PART
ftr-503	259	26	on	on	ADP
ftr-503	259	27	the	the	DET
ftr-503	259	28	amount	amount	NOUN
ftr-503	259	29	58	58	NUM
ftr-503	259	30	.	.	PUNCT
ftr-503	260	1	northeastern	northeastern	PROPN
ftr-503	260	2	pa	pa	PROPN
ftr-503	260	3	.	.	PROPN
ftr-503	261	1	nat'l	nat'l	PROPN
ftr-503	261	2	bank	bank	PROPN
ftr-503	261	3	&	&	CCONJ
ftr-503	261	4	trust	trust	PROPN
ftr-503	261	5	co.	co.	PROPN
ftr-503	262	1	v.	v.	PROPN
ftr-503	262	2	united	united	PROPN
ftr-503	262	3	states	states	PROPN
ftr-503	262	4	,	,	PUNCT
ftr-503	262	5	387	387	NUM
ftr-503	262	6	u.s	u.s	PROPN
ftr-503	262	7	.	.	PROPN
ftr-503	262	8	213	213	NUM
ftr-503	262	9	,	,	PUNCT
ftr-503	262	10	224	224	NUM
ftr-503	262	11	(	(	PUNCT
ftr-503	262	12	1967	1967	NUM
ftr-503	262	13	)	)	PUNCT
ftr-503	262	14	(	(	PUNCT
ftr-503	262	15	quoting	quote	VERB
ftr-503	262	16	gelb	gelb	PROPN
ftr-503	262	17	v.	v.	ADP
ftr-503	262	18	commissioner	commissioner	PROPN
ftr-503	262	19	,	,	PUNCT
ftr-503	262	20	298	298	NUM
ftr-503	262	21	f.2d	f.2d	NOUN
ftr-503	262	22	544	544	NUM
ftr-503	262	23	.	.	NUM
ftr-503	263	1	552	552	NUM
ftr-503	263	2	(	(	PUNCT
ftr-503	263	3	2d	2d	NUM
ftr-503	263	4	cir	cir	NOUN
ftr-503	263	5	.	.	PUNCT
ftr-503	263	6	1962	1962	NUM
ftr-503	263	7	)	)	PUNCT
ftr-503	263	8	)	)	PUNCT
ftr-503	263	9	.	.	PUNCT
ftr-503	264	1	59	59	NUM
ftr-503	264	2	.	.	PUNCT
ftr-503	265	1	one	one	NUM
ftr-503	265	2	instance	instance	NOUN
ftr-503	265	3	in	in	ADP
ftr-503	265	4	which	which	PRON
ftr-503	265	5	such	such	DET
ftr-503	265	6	a	a	DET
ftr-503	265	7	problem	problem	NOUN
ftr-503	265	8	has	have	AUX
ftr-503	265	9	arisen	arise	VERB
ftr-503	265	10	is	be	AUX
ftr-503	265	11	in	in	ADP
ftr-503	265	12	determining	determine	VERB
ftr-503	265	13	whether	whether	SCONJ
ftr-503	265	14	a	a	DET
ftr-503	265	15	payment	payment	NOUN
ftr-503	265	16	to	to	ADP
ftr-503	265	17	the	the	DET
ftr-503	265	18	sole	sole	ADJ
ftr-503	265	19	shareholder	shareholder	NOUN
ftr-503	265	20	of	of	ADP
ftr-503	265	21	a	a	DET
ftr-503	265	22	corporation	corporation	NOUN
ftr-503	265	23	is	be	AUX
ftr-503	265	24	to	to	PART
ftr-503	265	25	be	be	AUX
ftr-503	265	26	characterized	characterize	VERB
ftr-503	265	27	as	as	ADP
ftr-503	265	28	deductible	deductible	ADJ
ftr-503	265	29	compensation	compensation	NOUN
ftr-503	265	30	or	or	CCONJ
ftr-503	265	31	a	a	DET
ftr-503	265	32	nondeductible	nondeductible	ADJ
ftr-503	265	33	dividend	dividend	NOUN
ftr-503	265	34	.	.	PUNCT
ftr-503	266	1	19931	19931	NUM
ftr-503	266	2	florida	florida	PROPN
ftr-503	266	3	tax	tax	NOUN
ftr-503	266	4	review	review	NOUN
ftr-503	266	5	collected	collect	VERB
ftr-503	266	6	by	by	ADP
ftr-503	266	7	the	the	DET
ftr-503	266	8	buyers	buyer	NOUN
ftr-503	266	9	of	of	ADP
ftr-503	266	10	such	such	ADJ
ftr-503	266	11	rights	right	NOUN
ftr-503	266	12	;	;	PUNCT
ftr-503	266	13	6	6	NUM
ftr-503	266	14	°	°	NOUN
ftr-503	266	15	a	a	DET
ftr-503	266	16	construction	construction	NOUN
ftr-503	266	17	contractor	contractor	NOUN
ftr-503	266	18	who	who	PRON
ftr-503	266	19	sells	sell	VERB
ftr-503	266	20	his	his	PRON
ftr-503	266	21	claim	claim	NOUN
ftr-503	266	22	against	against	ADP
ftr-503	266	23	the	the	DET
ftr-503	266	24	government	government	NOUN
ftr-503	266	25	for	for	ADP
ftr-503	266	26	unpaid	unpaid	ADJ
ftr-503	266	27	construction	construction	NOUN
ftr-503	266	28	work	work	NOUN
ftr-503	266	29	is	be	AUX
ftr-503	266	30	taxable	taxable	ADJ
ftr-503	266	31	only	only	ADV
ftr-503	266	32	on	on	ADP
ftr-503	266	33	the	the	DET
ftr-503	266	34	amount	amount	NOUN
ftr-503	266	35	for	for	ADP
ftr-503	266	36	which	which	PRON
ftr-503	266	37	he	he	PRON
ftr-503	266	38	sold	sell	VERB
ftr-503	266	39	his	his	PRON
ftr-503	266	40	claim	claim	NOUN
ftr-503	266	41	and	and	CCONJ
ftr-503	266	42	not	not	PART
ftr-503	266	43	on	on	ADP
ftr-503	266	44	the	the	DET
ftr-503	266	45	amount	amount	NOUN
ftr-503	266	46	collected	collect	VERB
ftr-503	266	47	by	by	ADP
ftr-503	266	48	the	the	DET
ftr-503	266	49	assignee;6	assignee;6	PROPN
ftr-503	266	50	'	'	PUNCT
ftr-503	266	51	and	and	CCONJ
ftr-503	266	52	one	one	NUM
ftr-503	266	53	who	who	PRON
ftr-503	266	54	sells	sell	VERB
ftr-503	266	55	his	his	PRON
ftr-503	266	56	right	right	NOUN
ftr-503	266	57	to	to	ADP
ftr-503	266	58	a	a	DET
ftr-503	266	59	contingent	contingent	ADJ
ftr-503	266	60	fee	fee	NOUN
ftr-503	266	61	is	be	AUX
ftr-503	266	62	taxed	tax	VERB
ftr-503	266	63	only	only	ADV
ftr-503	266	64	on	on	ADP
ftr-503	266	65	the	the	DET
ftr-503	266	66	amount	amount	NOUN
ftr-503	266	67	received	receive	VERB
ftr-503	266	68	by	by	ADP
ftr-503	266	69	him	he	PRON
ftr-503	266	70	on	on	ADP
ftr-503	266	71	the	the	DET
ftr-503	266	72	sale	sale	NOUN
ftr-503	266	73	and	and	CCONJ
ftr-503	266	74	not	not	PART
ftr-503	266	75	the	the	DET
ftr-503	266	76	fee	fee	NOUN
ftr-503	266	77	ultimately	ultimately	ADV
ftr-503	266	78	collected.62	collected.62	VERB
ftr-503	266	79	thus	thus	ADV
ftr-503	266	80	the	the	DET
ftr-503	266	81	courts	court	NOUN
ftr-503	266	82	have	have	AUX
ftr-503	266	83	firmly	firmly	ADV
ftr-503	266	84	established	establish	VERB
ftr-503	266	85	two	two	NUM
ftr-503	266	86	rules	rule	NOUN
ftr-503	266	87	in	in	ADP
ftr-503	266	88	the	the	DET
ftr-503	266	89	case	case	NOUN
ftr-503	266	90	of	of	ADP
ftr-503	266	91	assignments	assignment	NOUN
ftr-503	266	92	of	of	ADP
ftr-503	266	93	personal	personal	ADJ
ftr-503	266	94	service	service	NOUN
ftr-503	266	95	income	income	NOUN
ftr-503	266	96	:	:	PUNCT
ftr-503	266	97	first	first	ADV
ftr-503	266	98	,	,	PUNCT
ftr-503	266	99	all	all	DET
ftr-503	266	100	amounts	amount	NOUN
ftr-503	266	101	collected	collect	VERB
ftr-503	266	102	by	by	ADP
ftr-503	266	103	an	an	DET
ftr-503	266	104	assignee	assignee	NOUN
ftr-503	266	105	under	under	ADP
ftr-503	266	106	a	a	DET
ftr-503	266	107	gratuitous	gratuitous	ADJ
ftr-503	266	108	assignment	assignment	NOUN
ftr-503	266	109	of	of	ADP
ftr-503	266	110	personal	personal	ADJ
ftr-503	266	111	service	service	NOUN
ftr-503	266	112	income	income	NOUN
ftr-503	266	113	will	will	AUX
ftr-503	266	114	be	be	AUX
ftr-503	266	115	taxed	tax	VERB
ftr-503	266	116	to	to	ADP
ftr-503	266	117	the	the	DET
ftr-503	266	118	assignor	assignor	NOUN
ftr-503	266	119	;	;	PUNCT
ftr-503	266	120	second	second	ADJ
ftr-503	266	121	,	,	PUNCT
ftr-503	266	122	a	a	DET
ftr-503	266	123	taxpayer	taxpayer	NOUN
ftr-503	266	124	who	who	PRON
ftr-503	266	125	exchanges	exchange	VERB
ftr-503	266	126	his	his	PRON
ftr-503	266	127	right	right	NOUN
ftr-503	266	128	to	to	ADP
ftr-503	266	129	such	such	ADJ
ftr-503	266	130	income	income	NOUN
ftr-503	266	131	for	for	ADP
ftr-503	266	132	bona	bona	ADJ
ftr-503	266	133	fide	fide	ADJ
ftr-503	266	134	consideration	consideration	NOUN
ftr-503	266	135	will	will	AUX
ftr-503	266	136	be	be	AUX
ftr-503	266	137	taxed	tax	VERB
ftr-503	266	138	on	on	ADP
ftr-503	266	139	the	the	DET
ftr-503	266	140	consideration	consideration	NOUN
ftr-503	266	141	he	he	PRON
ftr-503	266	142	receives	receive	VERB
ftr-503	266	143	and	and	CCONJ
ftr-503	266	144	no	no	INTJ
ftr-503	266	145	more.63	more.63	ADV
ftr-503	266	146	unfortunately	unfortunately	ADV
ftr-503	266	147	,	,	PUNCT
ftr-503	266	148	the	the	DET
ftr-503	266	149	courts	court	NOUN
ftr-503	266	150	and	and	CCONJ
ftr-503	266	151	the	the	DET
ftr-503	266	152	service	service	NOUN
ftr-503	266	153	have	have	VERB
ftr-503	266	154	60	60	NUM
ftr-503	266	155	.	.	PUNCT
ftr-503	267	1	cotlow	cotlow	PROPN
ftr-503	267	2	v.	v.	ADP
ftr-503	267	3	commissioner	commissioner	PROPN
ftr-503	267	4	,	,	PUNCT
ftr-503	267	5	228	228	NUM
ftr-503	267	6	f.2d	f.2d	SYM
ftr-503	267	7	186	186	NUM
ftr-503	267	8	(	(	PUNCT
ftr-503	267	9	2d	2d	NUM
ftr-503	267	10	cir	cir	NOUN
ftr-503	267	11	.	.	PUNCT
ftr-503	267	12	1955	1955	NUM
ftr-503	267	13	)	)	PUNCT
ftr-503	267	14	.	.	PUNCT
ftr-503	268	1	the	the	DET
ftr-503	268	2	case	case	NOUN
ftr-503	268	3	involved	involve	VERB
ftr-503	268	4	the	the	DET
ftr-503	268	5	tax	tax	NOUN
ftr-503	268	6	status	status	NOUN
ftr-503	268	7	of	of	ADP
ftr-503	268	8	the	the	DET
ftr-503	268	9	purchaser	purchaser	NOUN
ftr-503	268	10	of	of	ADP
ftr-503	268	11	the	the	DET
ftr-503	268	12	renewal	renewal	NOUN
ftr-503	268	13	commissions	commission	NOUN
ftr-503	268	14	,	,	PUNCT
ftr-503	268	15	but	but	CCONJ
ftr-503	268	16	in	in	ADP
ftr-503	268	17	the	the	DET
ftr-503	268	18	course	course	NOUN
ftr-503	268	19	of	of	ADP
ftr-503	268	20	its	its	PRON
ftr-503	268	21	opinion	opinion	NOUN
ftr-503	268	22	the	the	DET
ftr-503	268	23	court	court	NOUN
ftr-503	268	24	stated	state	VERB
ftr-503	268	25	:	:	PUNCT
ftr-503	268	26	"	"	PUNCT
ftr-503	268	27	where	where	SCONJ
ftr-503	268	28	there	there	PRON
ftr-503	268	29	is	be	VERB
ftr-503	268	30	an	an	DET
ftr-503	268	31	arm's	arm'	NOUN
ftr-503	268	32	-	-	PUNCT
ftr-503	268	33	length	length	NOUN
ftr-503	268	34	assignment	assignment	NOUN
ftr-503	268	35	of	of	ADP
ftr-503	268	36	income	income	NOUN
ftr-503	268	37	rights	right	NOUN
ftr-503	268	38	for	for	ADP
ftr-503	268	39	a	a	DET
ftr-503	268	40	valuable	valuable	ADJ
ftr-503	268	41	consideration	consideration	NOUN
ftr-503	268	42	,	,	PUNCT
ftr-503	268	43	it	it	PRON
ftr-503	268	44	is	be	AUX
ftr-503	268	45	clear	clear	ADJ
ftr-503	268	46	that	that	SCONJ
ftr-503	268	47	the	the	DET
ftr-503	268	48	assignor	assignor	NOUN
ftr-503	268	49	realizes	realize	VERB
ftr-503	268	50	only	only	ADV
ftr-503	268	51	the	the	DET
ftr-503	268	52	amount	amount	NOUN
ftr-503	268	53	of	of	ADP
ftr-503	268	54	the	the	DET
ftr-503	268	55	consideration	consideration	NOUN
ftr-503	268	56	received	receive	VERB
ftr-503	268	57	,	,	PUNCT
ftr-503	268	58	and	and	CCONJ
ftr-503	268	59	the	the	DET
ftr-503	268	60	assignee	assignee	NOUN
ftr-503	268	61	is	be	AUX
ftr-503	268	62	taxable	taxable	ADJ
ftr-503	268	63	for	for	ADP
ftr-503	268	64	receipts	receipt	NOUN
ftr-503	268	65	in	in	ADP
ftr-503	268	66	excess	excess	NOUN
ftr-503	268	67	of	of	ADP
ftr-503	268	68	this	this	DET
ftr-503	268	69	amount	amount	NOUN
ftr-503	268	70	.	.	PUNCT
ftr-503	268	71	"	"	PUNCT
ftr-503	269	1	i	i	PRON
ftr-503	269	2	d.	d.	PROPN
ftr-503	269	3	at	at	ADP
ftr-503	269	4	188	188	NUM
ftr-503	269	5	(	(	PUNCT
ftr-503	269	6	emphasis	emphasis	NOUN
ftr-503	269	7	added	add	VERB
ftr-503	269	8	)	)	PUNCT
ftr-503	269	9	(	(	PUNCT
ftr-503	269	10	citation	citation	NOUN
ftr-503	269	11	omitted	omit	VERB
ftr-503	269	12	)	)	PUNCT
ftr-503	269	13	.	.	PUNCT
ftr-503	270	1	61	61	NUM
ftr-503	270	2	.	.	PUNCT
ftr-503	271	1	jones	jones	PROPN
ftr-503	271	2	v.	v.	PROPN
ftr-503	271	3	commissioner	commissioner	PROPN
ftr-503	271	4	,	,	PUNCT
ftr-503	271	5	306	306	NUM
ftr-503	271	6	f.2d	f.2d	NUM
ftr-503	271	7	292	292	NUM
ftr-503	271	8	(	(	PUNCT
ftr-503	271	9	5th	5th	ADJ
ftr-503	271	10	cir	cir	NOUN
ftr-503	271	11	.	.	PUNCT
ftr-503	271	12	1962	1962	NUM
ftr-503	271	13	)	)	PUNCT
ftr-503	271	14	.	.	PUNCT
ftr-503	272	1	62	62	NUM
ftr-503	272	2	.	.	PUNCT
ftr-503	273	1	in	in	ADP
ftr-503	273	2	wilkinson	wilkinson	PROPN
ftr-503	273	3	v.	v.	PROPN
ftr-503	273	4	united	united	PROPN
ftr-503	273	5	states	states	PROPN
ftr-503	273	6	,	,	PUNCT
ftr-503	273	7	304	304	NUM
ftr-503	273	8	f.2d	f.2d	ADP
ftr-503	273	9	469,472	469,472	NUM
ftr-503	273	10	(	(	PUNCT
ftr-503	273	11	ct	ct	NOUN
ftr-503	273	12	.	.	PUNCT
ftr-503	273	13	cl	cl	NOUN
ftr-503	273	14	.	.	PUNCT
ftr-503	273	15	1962	1962	NUM
ftr-503	273	16	)	)	PUNCT
ftr-503	273	17	,	,	PUNCT
ftr-503	273	18	captain	captain	PROPN
ftr-503	273	19	bonnin	bonnin	PROPN
ftr-503	273	20	had	have	AUX
ftr-503	273	21	sold	sell	VERB
ftr-503	273	22	a	a	DET
ftr-503	273	23	partial	partial	ADJ
ftr-503	273	24	interest	interest	NOUN
ftr-503	273	25	in	in	ADP
ftr-503	273	26	a	a	DET
ftr-503	273	27	contingent	contingent	ADJ
ftr-503	273	28	fee	fee	NOUN
ftr-503	273	29	to	to	ADP
ftr-503	273	30	wilkinson	wilkinson	PROPN
ftr-503	273	31	in	in	ADP
ftr-503	273	32	1938	1938	NUM
ftr-503	273	33	for	for	ADP
ftr-503	273	34	$	$	SYM
ftr-503	273	35	12,092.17	12,092.17	NOUN
ftr-503	273	36	.	.	PUNCT
ftr-503	274	1	wilkinson	wilkinson	PROPN
ftr-503	274	2	gave	give	VERB
ftr-503	274	3	that	that	DET
ftr-503	274	4	interest	interest	NOUN
ftr-503	274	5	to	to	ADP
ftr-503	274	6	charities	charity	NOUN
ftr-503	274	7	in	in	ADP
ftr-503	274	8	september	september	PROPN
ftr-503	274	9	1951	1951	NUM
ftr-503	274	10	;	;	PUNCT
ftr-503	274	11	later	later	ADV
ftr-503	274	12	that	that	DET
ftr-503	274	13	year	year	NOUN
ftr-503	274	14	the	the	DET
ftr-503	274	15	court	court	NOUN
ftr-503	274	16	awarded	award	VERB
ftr-503	274	17	total	total	ADJ
ftr-503	274	18	legal	legal	ADJ
ftr-503	274	19	fees	fee	NOUN
ftr-503	274	20	of	of	ADP
ftr-503	274	21	$	$	SYM
ftr-503	274	22	2,794,616.43	2,794,616.43	NUM
ftr-503	274	23	,	,	PUNCT
ftr-503	274	24	of	of	ADP
ftr-503	274	25	which	which	PRON
ftr-503	274	26	wilkinson	wilkinson	PROPN
ftr-503	274	27	's	's	PART
ftr-503	274	28	share	share	NOUN
ftr-503	274	29	came	come	VERB
ftr-503	274	30	to	to	ADP
ftr-503	274	31	$	$	SYM
ftr-503	274	32	191,363.28	191,363.28	NUM
ftr-503	274	33	.	.	PUNCT
ftr-503	275	1	i	i	PRON
ftr-503	275	2	d.	d.	PROPN
ftr-503	275	3	the	the	DET
ftr-503	275	4	court	court	NOUN
ftr-503	275	5	held	hold	VERB
ftr-503	275	6	that	that	SCONJ
ftr-503	275	7	wilkinson	wilkinson	PROPN
ftr-503	275	8	was	be	AUX
ftr-503	275	9	taxable	taxable	ADJ
ftr-503	275	10	on	on	ADP
ftr-503	275	11	the	the	DET
ftr-503	275	12	difference	difference	NOUN
ftr-503	275	13	between	between	ADP
ftr-503	275	14	the	the	DET
ftr-503	275	15	amount	amount	NOUN
ftr-503	275	16	of	of	ADP
ftr-503	275	17	the	the	DET
ftr-503	275	18	awarded	award	VERB
ftr-503	275	19	fee	fee	NOUN
ftr-503	275	20	(	(	PUNCT
ftr-503	275	21	$	$	SYM
ftr-503	275	22	191,363.28	191,363.28	NUM
ftr-503	275	23	)	)	PUNCT
ftr-503	275	24	and	and	CCONJ
ftr-503	275	25	the	the	DET
ftr-503	275	26	amount	amount	NOUN
ftr-503	275	27	he	he	PRON
ftr-503	275	28	paid	pay	VERB
ftr-503	275	29	for	for	ADP
ftr-503	275	30	the	the	DET
ftr-503	275	31	interest	interest	NOUN
ftr-503	275	32	in	in	ADP
ftr-503	275	33	the	the	DET
ftr-503	275	34	contingent	contingent	NOUN
ftr-503	275	35	fee	fee	NOUN
ftr-503	275	36	(	(	PUNCT
ftr-503	275	37	$	$	SYM
ftr-503	275	38	12,092.17	12,092.17	NUM
ftr-503	275	39	)	)	PUNCT
ftr-503	275	40	.	.	PUNCT
ftr-503	276	1	i	i	PRON
ftr-503	276	2	d.	d.	PROPN
ftr-503	276	3	at	at	ADP
ftr-503	276	4	474	474	NUM
ftr-503	276	5	.	.	PUNCT
ftr-503	277	1	this	this	DET
ftr-503	277	2	holding	holding	NOUN
ftr-503	277	3	,	,	PUNCT
ftr-503	277	4	together	together	ADV
ftr-503	277	5	with	with	ADP
ftr-503	277	6	the	the	DET
ftr-503	277	7	court	court	NOUN
ftr-503	277	8	's	's	PART
ftr-503	277	9	observation	observation	NOUN
ftr-503	277	10	that	that	SCONJ
ftr-503	277	11	"	"	PUNCT
ftr-503	277	12	[	[	X
ftr-503	277	13	i]n	i]n	VERB
ftr-503	277	14	an	an	DET
ftr-503	277	15	arm's	arm'	NOUN
ftr-503	277	16	-	-	PUNCT
ftr-503	277	17	length	length	NOUN
ftr-503	277	18	transaction	transaction	NOUN
ftr-503	277	19	the	the	DET
ftr-503	277	20	assignor	assignor	NOUN
ftr-503	277	21	of	of	ADP
ftr-503	277	22	a	a	DET
ftr-503	277	23	personal	personal	ADJ
ftr-503	277	24	services	service	NOUN
ftr-503	277	25	contract	contract	NOUN
ftr-503	277	26	right	right	NOUN
ftr-503	277	27	is	be	AUX
ftr-503	277	28	taxed	tax	VERB
ftr-503	277	29	on	on	ADP
ftr-503	277	30	the	the	DET
ftr-503	277	31	consideration	consideration	NOUN
ftr-503	277	32	received	receive	VERB
ftr-503	277	33	,	,	PUNCT
ftr-503	277	34	and	and	CCONJ
ftr-503	277	35	the	the	DET
ftr-503	277	36	assignee	assignee	NOUN
ftr-503	277	37	is	be	AUX
ftr-503	277	38	taxed	tax	VERB
ftr-503	277	39	on	on	ADP
ftr-503	277	40	any	any	DET
ftr-503	277	41	amount	amount	NOUN
ftr-503	277	42	ultimately	ultimately	ADV
ftr-503	277	43	collected	collect	VERB
ftr-503	277	44	under	under	ADP
ftr-503	277	45	the	the	DET
ftr-503	277	46	assignment	assignment	NOUN
ftr-503	277	47	in	in	ADP
ftr-503	277	48	excess	excess	NOUN
ftr-503	277	49	of	of	ADP
ftr-503	277	50	his	his	PRON
ftr-503	277	51	cost	cost	NOUN
ftr-503	277	52	,	,	PUNCT
ftr-503	277	53	"	"	PUNCT
ftr-503	277	54	i	i	PRON
ftr-503	277	55	d.	d.	PROPN
ftr-503	277	56	at	at	ADP
ftr-503	277	57	472	472	NUM
ftr-503	277	58	,	,	PUNCT
ftr-503	277	59	strongly	strongly	ADV
ftr-503	277	60	suggests	suggest	VERB
ftr-503	277	61	that	that	SCONJ
ftr-503	277	62	the	the	DET
ftr-503	277	63	court	court	NOUN
ftr-503	277	64	would	would	AUX
ftr-503	277	65	have	have	AUX
ftr-503	277	66	taxed	tax	VERB
ftr-503	277	67	captain	captain	NOUN
ftr-503	277	68	bonnin	bonnin	PROPN
ftr-503	277	69	only	only	ADV
ftr-503	277	70	on	on	ADP
ftr-503	277	71	the	the	DET
ftr-503	277	72	consideration	consideration	NOUN
ftr-503	277	73	received	receive	VERB
ftr-503	277	74	from	from	ADP
ftr-503	277	75	wilkinson	wilkinson	PROPN
ftr-503	277	76	and	and	CCONJ
ftr-503	277	77	not	not	PART
ftr-503	277	78	on	on	ADP
ftr-503	277	79	the	the	DET
ftr-503	277	80	amount	amount	NOUN
ftr-503	277	81	of	of	ADP
ftr-503	277	82	the	the	DET
ftr-503	277	83	fee	fee	NOUN
ftr-503	277	84	ultimately	ultimately	ADV
ftr-503	277	85	awarded	award	VERB
ftr-503	277	86	.	.	PUNCT
ftr-503	278	1	63	63	NUM
ftr-503	278	2	.	.	PUNCT
ftr-503	279	1	this	this	DET
ftr-503	279	2	rule	rule	NOUN
ftr-503	279	3	is	be	AUX
ftr-503	279	4	also	also	ADV
ftr-503	279	5	applied	apply	VERB
ftr-503	279	6	where	where	SCONJ
ftr-503	279	7	the	the	DET
ftr-503	279	8	taxpayer	taxpayer	NOUN
ftr-503	279	9	sells	sell	VERB
ftr-503	279	10	his	his	PRON
ftr-503	279	11	right	right	NOUN
ftr-503	279	12	to	to	ADP
ftr-503	279	13	future	future	ADJ
ftr-503	279	14	investment	investment	NOUN
ftr-503	279	15	income	income	NOUN
ftr-503	279	16	.	.	PUNCT
ftr-503	280	1	see	see	VERB
ftr-503	280	2	,	,	PUNCT
ftr-503	280	3	e.g.	e.g.	ADV
ftr-503	280	4	,	,	PUNCT
ftr-503	280	5	estate	estate	NOUN
ftr-503	280	6	of	of	ADP
ftr-503	280	7	stranahan	stranahan	PROPN
ftr-503	280	8	v.	v.	PROPN
ftr-503	280	9	commissioner	commissioner	NOUN
ftr-503	280	10	,	,	PUNCT
ftr-503	280	11	472	472	NUM
ftr-503	280	12	f.2d	f.2d	ADP
ftr-503	280	13	867	867	NUM
ftr-503	280	14	(	(	PUNCT
ftr-503	280	15	6th	6th	ADJ
ftr-503	280	16	cir	cir	NOUN
ftr-503	280	17	.	.	PROPN
ftr-503	280	18	1973	1973	NUM
ftr-503	280	19	)	)	PUNCT
ftr-503	280	20	(	(	PUNCT
ftr-503	280	21	holding	hold	VERB
ftr-503	280	22	seller	seller	NOUN
ftr-503	280	23	of	of	ADP
ftr-503	280	24	right	right	NOUN
ftr-503	280	25	to	to	ADP
ftr-503	280	26	future	future	ADJ
ftr-503	280	27	dividends	dividend	NOUN
ftr-503	280	28	taxable	taxable	ADJ
ftr-503	280	29	on	on	ADP
ftr-503	280	30	consideration	consideration	NOUN
ftr-503	280	31	received	receive	VERB
ftr-503	280	32	)	)	PUNCT
ftr-503	280	33	.	.	PUNCT
ftr-503	281	1	a	a	DET
ftr-503	281	2	number	number	NOUN
ftr-503	281	3	of	of	ADP
ftr-503	281	4	cases	case	NOUN
ftr-503	281	5	have	have	AUX
ftr-503	281	6	held	hold	VERB
ftr-503	281	7	that	that	SCONJ
ftr-503	281	8	a	a	DET
ftr-503	281	9	purported	purport	VERB
ftr-503	281	10	sale	sale	NOUN
ftr-503	281	11	of	of	ADP
ftr-503	281	12	future	future	ADJ
ftr-503	281	13	income	income	NOUN
ftr-503	281	14	failed	fail	VERB
ftr-503	281	15	to	to	PART
ftr-503	281	16	accelerate	accelerate	VERB
ftr-503	281	17	the	the	DET
ftr-503	281	18	recognition	recognition	NOUN
ftr-503	281	19	of	of	ADP
ftr-503	281	20	income	income	NOUN
ftr-503	281	21	.	.	PUNCT
ftr-503	282	1	see	see	VERB
ftr-503	282	2	,	,	PUNCT
ftr-503	282	3	e.g.	e.g.	ADV
ftr-503	282	4	,	,	PUNCT
ftr-503	282	5	mapco	mapco	PROPN
ftr-503	282	6	,	,	PUNCT
ftr-503	282	7	inc	inc	PROPN
ftr-503	282	8	.	.	PROPN
ftr-503	282	9	v.	v.	PROPN
ftr-503	282	10	united	united	PROPN
ftr-503	282	11	states	states	PROPN
ftr-503	282	12	,	,	PUNCT
ftr-503	282	13	556	556	NUM
ftr-503	282	14	f.2d	f.2d	NOUN
ftr-503	282	15	1107	1107	NUM
ftr-503	282	16	(	(	PUNCT
ftr-503	282	17	ct	ct	PROPN
ftr-503	282	18	.	.	PUNCT
ftr-503	282	19	cl	cl	NOUN
ftr-503	282	20	.	.	PUNCT
ftr-503	282	21	1977	1977	NUM
ftr-503	282	22	)	)	PUNCT
ftr-503	282	23	;	;	PUNCT
ftr-503	282	24	hydrometals	hydrometal	NOUN
ftr-503	282	25	,	,	PUNCT
ftr-503	282	26	inc	inc	PROPN
ftr-503	282	27	.	.	PROPN
ftr-503	283	1	v.	v.	PROPN
ftr-503	283	2	commissioner	commissioner	PROPN
ftr-503	283	3	,	,	PUNCT
ftr-503	283	4	31	31	NUM
ftr-503	283	5	t.c	t.c	PROPN
ftr-503	283	6	.	.	PROPN
ftr-503	283	7	memo	memo	NOUN
ftr-503	283	8	(	(	PUNCT
ftr-503	283	9	cch	cch	PROPN
ftr-503	283	10	)	)	PUNCT
ftr-503	283	11	1260	1260	NUM
ftr-503	283	12	,	,	PUNCT
ftr-503	283	13	t.c	t.c	PROPN
ftr-503	283	14	.	.	PROPN
ftr-503	283	15	memo	memo	NOUN
ftr-503	283	16	(	(	PUNCT
ftr-503	283	17	p	p	NOUN
ftr-503	283	18	-	-	PUNCT
ftr-503	283	19	h	h	NOUN
ftr-503	283	20	)	)	PUNCT
ftr-503	283	21	72,254	72,254	NUM
ftr-503	283	22	(	(	PUNCT
ftr-503	283	23	1972	1972	NUM
ftr-503	283	24	)	)	PUNCT
ftr-503	283	25	,	,	PUNCT
ftr-503	283	26	aff'd	aff'd	NOUN
ftr-503	283	27	per	per	ADP
ftr-503	283	28	curiam	curiam	NOUN
ftr-503	283	29	,	,	PUNCT
ftr-503	283	30	485	485	NUM
ftr-503	283	31	f.2d	f.2d	NOUN
ftr-503	283	32	1236	1236	NUM
ftr-503	283	33	(	(	PUNCT
ftr-503	283	34	5th	5th	ADJ
ftr-503	283	35	cir	cir	NOUN
ftr-503	283	36	.	.	PROPN
ftr-503	283	37	1973	1973	NUM
ftr-503	283	38	)	)	PUNCT
ftr-503	283	39	,	,	PUNCT
ftr-503	283	40	cert	cert	PROPN
ftr-503	283	41	.	.	PUNCT
ftr-503	284	1	denied	deny	VERB
ftr-503	284	2	,	,	PUNCT
ftr-503	284	3	416	416	NUM
ftr-503	284	4	u.s	u.s	PROPN
ftr-503	284	5	.	.	PROPN
ftr-503	284	6	938	938	NUM
ftr-503	284	7	(	(	PUNCT
ftr-503	284	8	1974	1974	NUM
ftr-503	284	9	)	)	PUNCT
ftr-503	284	10	;	;	PUNCT
ftr-503	284	11	martin	martin	PROPN
ftr-503	284	12	v.	v.	PROPN
ftr-503	284	13	commissioner	commissioner	PROPN
ftr-503	284	14	,	,	PUNCT
ftr-503	284	15	56	56	NUM
ftr-503	284	16	t.c	t.c	PROPN
ftr-503	284	17	.	.	PROPN
ftr-503	284	18	1255	1255	NUM
ftr-503	284	19	(	(	PUNCT
ftr-503	284	20	1971	1971	NUM
ftr-503	284	21	)	)	PUNCT
ftr-503	284	22	,	,	PUNCT
ftr-503	284	23	affd	affd	X
ftr-503	284	24	per	per	ADP
ftr-503	284	25	curiam	curiam	NOUN
ftr-503	284	26	,	,	PUNCT
ftr-503	284	27	72	72	NUM
ftr-503	284	28	-	-	SYM
ftr-503	284	29	2	2	NUM
ftr-503	284	30	u.s	u.s	PROPN
ftr-503	284	31	.	.	PROPN
ftr-503	284	32	tax	tax	PROPN
ftr-503	284	33	cas	cas	PROPN
ftr-503	284	34	.	.	PUNCT
ftr-503	285	1	(	(	PUNCT
ftr-503	285	2	cch	cch	PROPN
ftr-503	285	3	)	)	PUNCT
ftr-503	285	4	9637	9637	NUM
ftr-503	285	5	,	,	PUNCT
ftr-503	285	6	30	30	NUM
ftr-503	285	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-503	285	8	(	(	PUNCT
ftr-503	285	9	p	p	NOUN
ftr-503	285	10	-	-	PUNCT
ftr-503	285	11	h	h	NOUN
ftr-503	285	12	)	)	PUNCT
ftr-503	285	13	72	72	NUM
ftr-503	285	14	-	-	SYM
ftr-503	285	15	5396	5396	NUM
ftr-503	285	16	(	(	PUNCT
ftr-503	285	17	5th	5th	ADJ
ftr-503	285	18	cir	cir	NOUN
ftr-503	285	19	.	.	PROPN
ftr-503	285	20	1972	1972	NUM
ftr-503	285	21	)	)	PUNCT
ftr-503	285	22	(	(	PUNCT
ftr-503	285	23	not	not	PART
ftr-503	285	24	officially	officially	ADV
ftr-503	285	25	reported	report	VERB
ftr-503	285	26	)	)	PUNCT
ftr-503	285	27	.	.	PUNCT
ftr-503	286	1	these	these	DET
ftr-503	286	2	cases	case	NOUN
ftr-503	286	3	do	do	AUX
ftr-503	286	4	not	not	PART
ftr-503	286	5	reject	reject	VERB
ftr-503	286	6	the	the	DET
ftr-503	286	7	principle	principle	NOUN
ftr-503	286	8	that	that	SCONJ
ftr-503	286	9	a	a	DET
ftr-503	286	10	bona	bona	ADJ
ftr-503	286	11	fide	fide	ADJ
ftr-503	286	12	sale	sale	NOUN
ftr-503	286	13	of	of	ADP
ftr-503	286	14	future	future	ADJ
ftr-503	286	15	investment	investment	NOUN
ftr-503	286	16	income	income	NOUN
ftr-503	286	17	will	will	AUX
ftr-503	286	18	cause	cause	VERB
ftr-503	286	19	the	the	DET
ftr-503	286	20	seller	seller	NOUN
ftr-503	286	21	to	to	PART
ftr-503	286	22	be	be	AUX
ftr-503	286	23	taxed	tax	VERB
ftr-503	286	24	on	on	ADP
ftr-503	286	25	the	the	DET
ftr-503	286	26	consideration	consideration	NOUN
ftr-503	286	27	received	receive	VERB
ftr-503	286	28	and	and	CCONJ
ftr-503	286	29	no	no	DET
ftr-503	286	30	more	more	ADJ
ftr-503	286	31	;	;	PUNCT
ftr-503	286	32	rather	rather	ADV
ftr-503	286	33	,	,	PUNCT
ftr-503	286	34	they	they	PRON
ftr-503	286	35	were	be	AUX
ftr-503	286	36	decided	decide	VERB
ftr-503	286	37	on	on	ADP
ftr-503	286	38	the	the	DET
ftr-503	286	39	ground	ground	NOUN
ftr-503	286	40	that	that	SCONJ
ftr-503	286	41	the	the	DET
ftr-503	286	42	particular	particular	ADJ
ftr-503	286	43	transaction	transaction	NOUN
ftr-503	286	44	before	before	SCONJ
ftr-503	286	45	the	the	DET
ftr-503	286	46	court	court	NOUN
ftr-503	286	47	was	be	AUX
ftr-503	286	48	in	in	ADP
ftr-503	286	49	the	the	DET
ftr-503	286	50	nature	nature	NOUN
ftr-503	286	51	of	of	ADP
ftr-503	286	52	a	a	DET
ftr-503	286	53	"	"	PUNCT
ftr-503	286	54	loan	loan	NOUN
ftr-503	286	55	"	"	PUNCT
ftr-503	286	56	rather	rather	ADV
ftr-503	286	57	than	than	ADP
ftr-503	286	58	a	a	DET
ftr-503	286	59	bona	bona	ADJ
ftr-503	286	60	fide	fide	ADJ
ftr-503	286	61	"	"	PUNCT
ftr-503	286	62	sale	sale	NOUN
ftr-503	286	63	.	.	PUNCT
ftr-503	286	64	"	"	PUNCT
ftr-503	287	1	for	for	ADP
ftr-503	287	2	example	example	NOUN
ftr-503	287	3	,	,	PUNCT
ftr-503	287	4	the	the	DET
ftr-503	287	5	court	court	NOUN
ftr-503	287	6	in	in	ADP
ftr-503	287	7	mapco	mapco	PROPN
ftr-503	287	8	stated	state	VERB
ftr-503	287	9	:	:	PUNCT
ftr-503	287	10	we	we	PRON
ftr-503	287	11	...	...	PUNCT
ftr-503	287	12	recognize	recognize	VERB
ftr-503	287	13	that	that	SCONJ
ftr-503	287	14	a	a	DET
ftr-503	287	15	taxpayer	taxpayer	NOUN
ftr-503	287	16	may	may	AUX
ftr-503	287	17	sell	sell	VERB
ftr-503	287	18	a	a	DET
ftr-503	287	19	property	property	NOUN
ftr-503	287	20	right	right	NOUN
ftr-503	287	21	to	to	ADP
ftr-503	287	22	future	future	ADJ
ftr-503	287	23	income	income	NOUN
ftr-503	287	24	.	.	PUNCT
ftr-503	288	1	if	if	SCONJ
ftr-503	288	2	the	the	DET
ftr-503	288	3	bona	bona	ADJ
ftr-503	288	4	fide	fide	ADJ
ftr-503	288	5	sale	sale	NOUN
ftr-503	288	6	occurs	occur	VERB
ftr-503	288	7	at	at	ADP
ftr-503	288	8	arm's	arm'	NOUN
ftr-503	288	9	-	-	PUNCT
ftr-503	288	10	length	length	NOUN
ftr-503	288	11	for	for	ADP
ftr-503	288	12	adequate	adequate	ADJ
ftr-503	288	13	consider[vol	consider[vol	NUM
ftr-503	288	14	.	.	PUNCT
ftr-503	289	1	1:11	1:11	NUM
ftr-503	289	2	sclmeer	sclmeer	NOUN
ftr-503	289	3	i	i	PRON
ftr-503	289	4	conunissioner	conunissioner	NOUN
ftr-503	289	5	frequently	frequently	ADV
ftr-503	289	6	failed	fail	VERB
ftr-503	289	7	to	to	PART
ftr-503	289	8	appreciate	appreciate	VERB
ftr-503	289	9	the	the	DET
ftr-503	289	10	relevance	relevance	NOUN
ftr-503	289	11	of	of	ADP
ftr-503	289	12	this	this	DET
ftr-503	289	13	basic	basic	ADJ
ftr-503	289	14	distinction	distinction	NOUN
ftr-503	289	15	between	between	ADP
ftr-503	289	16	gratuitous	gratuitous	ADJ
ftr-503	289	17	and	and	CCONJ
ftr-503	289	18	compensated	compensated	ADJ
ftr-503	289	19	assignments	assignment	NOUN
ftr-503	289	20	of	of	ADP
ftr-503	289	21	personal	personal	ADJ
ftr-503	289	22	service	service	NOUN
ftr-503	289	23	income	income	NOUN
ftr-503	289	24	and	and	CCONJ
ftr-503	289	25	have	have	AUX
ftr-503	289	26	instead	instead	ADV
ftr-503	289	27	been	be	AUX
ftr-503	289	28	sidetracked	sidetrack	VERB
ftr-503	289	29	by	by	ADP
ftr-503	289	30	the	the	DET
ftr-503	289	31	chimera	chimera	NOUN
ftr-503	289	32	of	of	ADP
ftr-503	289	33	the	the	DET
ftr-503	289	34	"	"	PUNCT
ftr-503	289	35	similarity	similarity	NOUN
ftr-503	289	36	"	"	PUNCT
ftr-503	289	37	and	and	CCONJ
ftr-503	289	38	"	"	PUNCT
ftr-503	289	39	agency	agency	NOUN
ftr-503	289	40	"	"	PUNCT
ftr-503	289	41	tests	test	NOUN
ftr-503	289	42	.	.	PUNCT
ftr-503	290	1	u.	u.	NOUN
ftr-503	290	2	variations	variation	NOUN
ftr-503	290	3	on	on	ADP
ftr-503	290	4	a	a	DET
ftr-503	290	5	theme	theme	NOUN
ftr-503	290	6	:	:	PUNCT
ftr-503	290	7	t	t	PROPN
ftr-503	290	8	-	-	PUNCT
ftr-503	290	9	e	e	NOUN
ftr-503	290	10	assignment	assignment	NOUN
ftr-503	290	11	of	of	ADP
ftr-503	290	12	income	income	NOUN
ftr-503	290	13	in	in	ADP
ftr-503	290	14	different	different	ADJ
ftr-503	290	15	contexts	context	NOUN
ftr-503	290	16	set	set	VERB
ftr-503	290	17	forth	forth	ADV
ftr-503	290	18	below	below	ADV
ftr-503	290	19	are	be	AUX
ftr-503	290	20	a	a	DET
ftr-503	290	21	number	number	NOUN
ftr-503	290	22	of	of	ADP
ftr-503	290	23	hypotheticals	hypothetical	NOUN
ftr-503	290	24	that	that	PRON
ftr-503	290	25	have	have	AUX
ftr-503	290	26	been	be	AUX
ftr-503	290	27	drawn	draw	VERB
ftr-503	290	28	from	from	ADP
ftr-503	290	29	actual	actual	ADJ
ftr-503	290	30	cases	case	NOUN
ftr-503	290	31	and	and	CCONJ
ftr-503	290	32	revenue	revenue	NOUN
ftr-503	290	33	rulings	ruling	NOUN
ftr-503	290	34	;	;	PUNCT
ftr-503	290	35	these	these	PRON
ftr-503	290	36	represent	represent	VERB
ftr-503	290	37	the	the	DET
ftr-503	290	38	principal	principal	ADJ
ftr-503	290	39	controversies	controversy	NOUN
ftr-503	290	40	that	that	PRON
ftr-503	290	41	have	have	AUX
ftr-503	290	42	arisen	arise	VERB
ftr-503	290	43	over	over	ADP
ftr-503	290	44	the	the	DET
ftr-503	290	45	application	application	NOUN
ftr-503	290	46	of	of	ADP
ftr-503	290	47	the	the	DET
ftr-503	290	48	assignment	assignment	NOUN
ftr-503	290	49	of	of	ADP
ftr-503	290	50	income	income	NOUN
ftr-503	290	51	doctrine	doctrine	NOUN
ftr-503	290	52	to	to	ADP
ftr-503	290	53	personal	personal	ADJ
ftr-503	290	54	service	service	NOUN
ftr-503	290	55	income	income	NOUN
ftr-503	290	56	.	.	PUNCT
ftr-503	291	1	they	they	PRON
ftr-503	291	2	provide	provide	VERB
ftr-503	291	3	an	an	DET
ftr-503	291	4	overview	overview	NOUN
ftr-503	291	5	of	of	ADP
ftr-503	291	6	the	the	DET
ftr-503	291	7	diverse	diverse	ADJ
ftr-503	291	8	but	but	CCONJ
ftr-503	291	9	intriguing	intriguing	ADJ
ftr-503	291	10	situations	situation	NOUN
ftr-503	291	11	where	where	SCONJ
ftr-503	291	12	assignment	assignment	NOUN
ftr-503	291	13	of	of	ADP
ftr-503	291	14	income	income	NOUN
ftr-503	291	15	questions	question	NOUN
ftr-503	291	16	occur	occur	VERB
ftr-503	291	17	while	while	SCONJ
ftr-503	291	18	at	at	ADP
ftr-503	291	19	the	the	DET
ftr-503	291	20	same	same	ADJ
ftr-503	291	21	time	time	NOUN
ftr-503	291	22	laying	lay	VERB
ftr-503	291	23	the	the	DET
ftr-503	291	24	basis	basis	NOUN
ftr-503	291	25	for	for	ADP
ftr-503	291	26	further	further	ADJ
ftr-503	291	27	analysis	analysis	NOUN
ftr-503	291	28	in	in	ADP
ftr-503	291	29	the	the	DET
ftr-503	291	30	following	follow	VERB
ftr-503	291	31	parts	part	NOUN
ftr-503	291	32	.	.	PUNCT
ftr-503	292	1	64	64	NUM
ftr-503	292	2	army	army	NOUN
ftr-503	292	3	reserve	reserve	PROPN
ftr-503	292	4	pay	pay	NOUN
ftr-503	292	5	case	case	NOUN
ftr-503	292	6	:	:	PUNCT
ftr-503	292	7	p	p	PRON
ftr-503	292	8	is	be	AUX
ftr-503	292	9	a	a	DET
ftr-503	292	10	partner	partner	NOUN
ftr-503	292	11	in	in	ADP
ftr-503	292	12	a	a	DET
ftr-503	292	13	law	law	NOUN
ftr-503	292	14	firm	firm	NOUN
ftr-503	292	15	and	and	CCONJ
ftr-503	292	16	under	under	ADP
ftr-503	292	17	the	the	DET
ftr-503	292	18	partnership	partnership	NOUN
ftr-503	292	19	agreement	agreement	NOUN
ftr-503	292	20	is	be	AUX
ftr-503	292	21	obligated	obligate	VERB
ftr-503	292	22	to	to	PART
ftr-503	292	23	pay	pay	VERB
ftr-503	292	24	over	over	ADP
ftr-503	292	25	to	to	ADP
ftr-503	292	26	the	the	DET
ftr-503	292	27	firm	firm	NOUN
ftr-503	292	28	all	all	PRON
ftr-503	292	29	"	"	PUNCT
ftr-503	292	30	outside	outside	ADJ
ftr-503	292	31	"	"	PUNCT
ftr-503	292	32	earned	earn	VERB
ftr-503	292	33	income	income	NOUN
ftr-503	292	34	.	.	PUNCT
ftr-503	293	1	p	p	NOUN
ftr-503	293	2	is	be	AUX
ftr-503	293	3	also	also	ADV
ftr-503	293	4	a	a	DET
ftr-503	293	5	member	member	NOUN
ftr-503	293	6	of	of	ADP
ftr-503	293	7	the	the	DET
ftr-503	293	8	united	united	PROPN
ftr-503	293	9	states	states	PROPN
ftr-503	293	10	army	army	NOUN
ftr-503	293	11	reserves	reserve	NOUN
ftr-503	293	12	and	and	CCONJ
ftr-503	293	13	pursuant	pursuant	ADJ
ftr-503	293	14	to	to	ADP
ftr-503	293	15	the	the	DET
ftr-503	293	16	partnership	partnership	NOUN
ftr-503	293	17	agreement	agreement	NOUN
ftr-503	293	18	,	,	PUNCT
ftr-503	293	19	he	he	PRON
ftr-503	293	20	dutifully	dutifully	ADV
ftr-503	293	21	turns	turn	VERB
ftr-503	293	22	over	over	ADP
ftr-503	293	23	all	all	PRON
ftr-503	293	24	of	of	ADP
ftr-503	293	25	his	his	PRON
ftr-503	293	26	army	army	NOUN
ftr-503	293	27	reserve	reserve	NOUN
ftr-503	293	28	pay	pay	VERB
ftr-503	293	29	to	to	ADP
ftr-503	293	30	the	the	DET
ftr-503	293	31	firm	firm	NOUN
ftr-503	293	32	.	.	PUNCT
ftr-503	294	1	is	be	AUX
ftr-503	294	2	the	the	DET
ftr-503	294	3	army	army	NOUN
ftr-503	294	4	reserve	reserve	NOUN
ftr-503	294	5	pay	pay	VERB
ftr-503	294	6	reportable	reportable	NOUN
ftr-503	294	7	by	by	ADP
ftr-503	294	8	p	p	X
ftr-503	294	9	,	,	PUNCT
ftr-503	294	10	under	under	ADP
ftr-503	294	11	the	the	DET
ftr-503	294	12	assignment	assignment	NOUN
ftr-503	294	13	of	of	ADP
ftr-503	294	14	income	income	NOUN
ftr-503	294	15	doctrine	doctrine	NOUN
ftr-503	294	16	,	,	PUNCT
ftr-503	294	17	or	or	CCONJ
ftr-503	294	18	by	by	ADP
ftr-503	294	19	the	the	DET
ftr-503	294	20	firm	firm	NOUN
ftr-503	294	21	?	?	PUNCT
ftr-503	295	1	65	65	NUM
ftr-503	295	2	vow	vow	NOUN
ftr-503	295	3	-	-	PUNCT
ftr-503	295	4	of	of	ADP
ftr-503	295	5	-	-	PUNCT
ftr-503	295	6	poverty	poverty	NOUN
ftr-503	295	7	case	case	NOUN
ftr-503	295	8	:	:	PUNCT
ftr-503	295	9	father	father	PROPN
ftr-503	295	10	john	john	PROPN
ftr-503	295	11	is	be	AUX
ftr-503	295	12	a	a	DET
ftr-503	295	13	member	member	NOUN
ftr-503	295	14	of	of	ADP
ftr-503	295	15	the	the	DET
ftr-503	295	16	franciscan	franciscan	ADJ
ftr-503	295	17	order	order	NOUN
ftr-503	295	18	.	.	PUNCT
ftr-503	296	1	one	one	NUM
ftr-503	296	2	of	of	ADP
ftr-503	296	3	the	the	DET
ftr-503	296	4	order	order	NOUN
ftr-503	296	5	's	's	PART
ftr-503	296	6	missions	mission	NOUN
ftr-503	296	7	is	be	AUX
ftr-503	296	8	serving	serve	VERB
ftr-503	296	9	the	the	DET
ftr-503	296	10	poor	poor	ADJ
ftr-503	296	11	and	and	CCONJ
ftr-503	296	12	the	the	DET
ftr-503	296	13	infirm	infirm	ADJ
ftr-503	296	14	.	.	PUNCT
ftr-503	297	1	at	at	ADP
ftr-503	297	2	the	the	DET
ftr-503	297	3	direction	direction	NOUN
ftr-503	297	4	of	of	ADP
ftr-503	297	5	the	the	DET
ftr-503	297	6	order	order	NOUN
ftr-503	297	7	,	,	PUNCT
ftr-503	297	8	father	father	PROPN
ftr-503	297	9	john	john	PROPN
ftr-503	297	10	applies	apply	VERB
ftr-503	297	11	to	to	PART
ftr-503	297	12	become	become	VERB
ftr-503	297	13	chaplain	chaplain	NOUN
ftr-503	297	14	at	at	ADP
ftr-503	297	15	a	a	DET
ftr-503	297	16	mental	mental	ADJ
ftr-503	297	17	hospital	hospital	NOUN
ftr-503	297	18	run	run	VERB
ftr-503	297	19	by	by	ADP
ftr-503	297	20	the	the	DET
ftr-503	297	21	state	state	NOUN
ftr-503	297	22	.	.	PUNCT
ftr-503	298	1	his	his	PRON
ftr-503	298	2	application	application	NOUN
ftr-503	298	3	is	be	AUX
ftr-503	298	4	accepted	accept	VERB
ftr-503	298	5	and	and	CCONJ
ftr-503	298	6	he	he	PRON
ftr-503	298	7	undertakes	undertake	VERB
ftr-503	298	8	the	the	DET
ftr-503	298	9	duties	duty	NOUN
ftr-503	298	10	of	of	ADP
ftr-503	298	11	being	be	AUX
ftr-503	298	12	a	a	DET
ftr-503	298	13	chaplain	chaplain	NOUN
ftr-503	298	14	.	.	PUNCT
ftr-503	299	1	one	one	NUM
ftr-503	299	2	of	of	ADP
ftr-503	299	3	his	his	PRON
ftr-503	299	4	tasks	task	NOUN
ftr-503	299	5	is	be	AUX
ftr-503	299	6	the	the	DET
ftr-503	299	7	celebration	celebration	NOUN
ftr-503	299	8	of	of	ADP
ftr-503	299	9	the	the	DET
ftr-503	299	10	eucharist	eucharist	NOUN
ftr-503	299	11	and	and	CCONJ
ftr-503	299	12	the	the	DET
ftr-503	299	13	administration	administration	NOUN
ftr-503	299	14	of	of	ADP
ftr-503	299	15	the	the	DET
ftr-503	299	16	sacraments	sacrament	NOUN
ftr-503	299	17	,	,	PUNCT
ftr-503	299	18	which	which	PRON
ftr-503	299	19	in	in	ADP
ftr-503	299	20	the	the	DET
ftr-503	299	21	roman	roman	PROPN
ftr-503	299	22	catholic	catholic	PROPN
ftr-503	299	23	church	church	PROPN
ftr-503	299	24	can	can	AUX
ftr-503	299	25	only	only	ADV
ftr-503	299	26	be	be	AUX
ftr-503	299	27	performed	perform	VERB
ftr-503	299	28	by	by	ADP
ftr-503	299	29	a	a	DET
ftr-503	299	30	priest	priest	NOUN
ftr-503	299	31	.	.	PUNCT
ftr-503	300	1	father	father	PROPN
ftr-503	300	2	john	john	PROPN
ftr-503	300	3	's	's	PART
ftr-503	300	4	religious	religious	ADJ
ftr-503	300	5	superior	superior	ADJ
ftr-503	300	6	visits	visit	NOUN
ftr-503	300	7	him	he	PRON
ftr-503	300	8	annually	annually	ADV
ftr-503	300	9	to	to	ADP
ftr-503	300	10	ation	ation	PROPN
ftr-503	300	11	,	,	PUNCT
ftr-503	300	12	the	the	DET
ftr-503	300	13	seller	seller	NOUN
ftr-503	300	14	is	be	AUX
ftr-503	300	15	taxed	tax	VERB
ftr-503	300	16	in	in	ADP
ftr-503	300	17	the	the	DET
ftr-503	300	18	year	year	NOUN
ftr-503	300	19	of	of	ADP
ftr-503	300	20	sale	sale	NOUN
ftr-503	300	21	on	on	ADP
ftr-503	300	22	the	the	DET
ftr-503	300	23	amount	amount	NOUN
ftr-503	300	24	of	of	ADP
ftr-503	300	25	consideration	consideration	NOUN
ftr-503	300	26	he	he	PRON
ftr-503	300	27	actually	actually	ADV
ftr-503	300	28	receives	receive	VERB
ftr-503	300	29	and	and	CCONJ
ftr-503	300	30	the	the	DET
ftr-503	300	31	buyer	buyer	NOUN
ftr-503	300	32	is	be	AUX
ftr-503	300	33	taxed	tax	VERB
ftr-503	300	34	on	on	ADP
ftr-503	300	35	any	any	DET
ftr-503	300	36	excess	excess	NOUN
ftr-503	300	37	of	of	ADP
ftr-503	300	38	income	income	NOUN
ftr-503	300	39	received	receive	VERB
ftr-503	300	40	over	over	ADP
ftr-503	300	41	his	his	PRON
ftr-503	300	42	purchase	purchase	NOUN
ftr-503	300	43	price	price	NOUN
ftr-503	300	44	.	.	PUNCT
ftr-503	301	1	mapco	mapco	NOUN
ftr-503	301	2	,	,	PUNCT
ftr-503	301	3	556	556	NUM
ftr-503	301	4	f.2d	f.2d	NOUN
ftr-503	301	5	at	at	ADP
ftr-503	301	6	1110	1110	NUM
ftr-503	301	7	.	.	PUNCT
ftr-503	302	1	64	64	NUM
ftr-503	302	2	.	.	PUNCT
ftr-503	303	1	unless	unless	SCONJ
ftr-503	303	2	otherwise	otherwise	ADV
ftr-503	303	3	indicated	indicate	VERB
ftr-503	303	4	,	,	PUNCT
ftr-503	303	5	the	the	DET
ftr-503	303	6	taxpayers	taxpayer	NOUN
ftr-503	303	7	in	in	ADP
ftr-503	303	8	the	the	DET
ftr-503	303	9	hypothetical	hypothetical	ADJ
ftr-503	303	10	cases	case	NOUN
ftr-503	303	11	described	describe	VERB
ftr-503	303	12	in	in	ADP
ftr-503	303	13	this	this	DET
ftr-503	303	14	article	article	NOUN
ftr-503	303	15	employ	employ	VERB
ftr-503	303	16	the	the	DET
ftr-503	303	17	cash	cash	NOUN
ftr-503	303	18	receipts	receipt	NOUN
ftr-503	303	19	and	and	CCONJ
ftr-503	303	20	disbursements	disbursement	NOUN
ftr-503	303	21	method	method	NOUN
ftr-503	303	22	of	of	ADP
ftr-503	303	23	accounting	accounting	NOUN
ftr-503	303	24	.	.	PUNCT
ftr-503	304	1	65	65	NUM
ftr-503	304	2	.	.	PUNCT
ftr-503	305	1	this	this	DET
ftr-503	305	2	hypothetical	hypothetical	ADJ
ftr-503	305	3	was	be	AUX
ftr-503	305	4	suggested	suggest	VERB
ftr-503	305	5	by	by	ADP
ftr-503	305	6	i.t	i.t	PROPN
ftr-503	305	7	.	.	PROPN
ftr-503	305	8	3824	3824	NUM
ftr-503	305	9	,	,	PUNCT
ftr-503	305	10	1946	1946	NUM
ftr-503	305	11	-	-	SYM
ftr-503	305	12	2	2	NUM
ftr-503	305	13	c.b	c.b	PROPN
ftr-503	305	14	.	.	PROPN
ftr-503	305	15	37	37	NUM
ftr-503	305	16	(	(	PUNCT
ftr-503	305	17	a	a	DET
ftr-503	305	18	partner	partner	NOUN
ftr-503	305	19	's	's	PART
ftr-503	305	20	compensation	compensation	NOUN
ftr-503	305	21	for	for	ADP
ftr-503	305	22	service	service	NOUN
ftr-503	305	23	in	in	ADP
ftr-503	305	24	the	the	DET
ftr-503	305	25	armed	armed	ADJ
ftr-503	305	26	forces	force	NOUN
ftr-503	305	27	does	do	AUX
ftr-503	305	28	not	not	PART
ftr-503	305	29	constitute	constitute	VERB
ftr-503	305	30	partnership	partnership	NOUN
ftr-503	305	31	income	income	NOUN
ftr-503	305	32	)	)	PUNCT
ftr-503	305	33	.	.	PUNCT
ftr-503	306	1	19931	19931	NUM
ftr-503	306	2	florida	florida	PROPN
ftr-503	306	3	tax	tax	PROPN
ftr-503	306	4	review	review	NOUN
ftr-503	306	5	observe	observe	VERB
ftr-503	306	6	and	and	CCONJ
ftr-503	306	7	monitor	monitor	VERB
ftr-503	306	8	performance	performance	NOUN
ftr-503	306	9	of	of	ADP
ftr-503	306	10	his	his	PRON
ftr-503	306	11	priestly	priestly	ADJ
ftr-503	306	12	duties	duty	NOUN
ftr-503	306	13	.	.	PUNCT
ftr-503	307	1	pursuant	pursuant	ADJ
ftr-503	307	2	to	to	ADP
ftr-503	307	3	father	father	PROPN
ftr-503	307	4	john	john	PROPN
ftr-503	307	5	's	's	PART
ftr-503	307	6	vow	vow	NOUN
ftr-503	307	7	of	of	ADP
ftr-503	307	8	poverty	poverty	NOUN
ftr-503	307	9	(	(	PUNCT
ftr-503	307	10	which	which	PRON
ftr-503	307	11	is	be	AUX
ftr-503	307	12	legally	legally	ADV
ftr-503	307	13	enforceable	enforceable	ADJ
ftr-503	307	14	)	)	PUNCT
ftr-503	307	15	,	,	PUNCT
ftr-503	307	16	he	he	PRON
ftr-503	307	17	remits	remit	VERB
ftr-503	307	18	all	all	PRON
ftr-503	307	19	of	of	ADP
ftr-503	307	20	his	his	PRON
ftr-503	307	21	pay	pay	NOUN
ftr-503	307	22	from	from	ADP
ftr-503	307	23	the	the	DET
ftr-503	307	24	state	state	NOUN
ftr-503	307	25	,	,	PUNCT
ftr-503	307	26	less	less	ADV
ftr-503	307	27	a	a	DET
ftr-503	307	28	small	small	ADJ
ftr-503	307	29	allowance	allowance	NOUN
ftr-503	307	30	for	for	ADP
ftr-503	307	31	his	his	PRON
ftr-503	307	32	subsistence	subsistence	NOUN
ftr-503	307	33	,	,	PUNCT
ftr-503	307	34	to	to	ADP
ftr-503	307	35	his	his	PRON
ftr-503	307	36	order	order	NOUN
ftr-503	307	37	.	.	PUNCT
ftr-503	308	1	is	be	AUX
ftr-503	308	2	the	the	DET
ftr-503	308	3	amount	amount	NOUN
ftr-503	308	4	father	father	NOUN
ftr-503	308	5	john	john	PROPN
ftr-503	308	6	remits	remit	VERB
ftr-503	308	7	taxable	taxable	ADJ
ftr-503	308	8	to	to	ADP
ftr-503	308	9	him	he	PRON
ftr-503	308	10	under	under	ADP
ftr-503	308	11	the	the	DET
ftr-503	308	12	assignment	assignment	NOUN
ftr-503	308	13	of	of	ADP
ftr-503	308	14	income	income	NOUN
ftr-503	308	15	doctrine	doctrine	NOUN
ftr-503	308	16	?	?	PUNCT
ftr-503	309	1	66	66	NUM
ftr-503	309	2	law	law	NOUN
ftr-503	309	3	school	school	NOUN
ftr-503	309	4	clinic	clinic	NOUN
ftr-503	309	5	case	case	NOUN
ftr-503	309	6	:	:	PUNCT
ftr-503	309	7	law	law	NOUN
ftr-503	309	8	school	school	NOUN
ftr-503	309	9	x	x	PUNCT
ftr-503	309	10	operates	operate	VERB
ftr-503	309	11	a	a	DET
ftr-503	309	12	criminal	criminal	ADJ
ftr-503	309	13	law	law	NOUN
ftr-503	309	14	clinic	clinic	NOUN
ftr-503	309	15	which	which	PRON
ftr-503	309	16	is	be	AUX
ftr-503	309	17	supervised	supervise	VERB
ftr-503	309	18	by	by	ADP
ftr-503	309	19	a	a	DET
ftr-503	309	20	full	full	ADJ
ftr-503	309	21	-	-	PUNCT
ftr-503	309	22	time	time	NOUN
ftr-503	309	23	faculty	faculty	NOUN
ftr-503	309	24	member	member	NOUN
ftr-503	309	25	f.	f.	PROPN
ftr-503	309	26	from	from	ADP
ftr-503	309	27	time	time	NOUN
ftr-503	309	28	to	to	ADP
ftr-503	309	29	time	time	NOUN
ftr-503	309	30	,	,	PUNCT
ftr-503	309	31	f	f	PROPN
ftr-503	309	32	is	be	AUX
ftr-503	309	33	appointed	appoint	VERB
ftr-503	309	34	by	by	ADP
ftr-503	309	35	the	the	DET
ftr-503	309	36	federal	federal	ADJ
ftr-503	309	37	district	district	NOUN
ftr-503	309	38	court	court	NOUN
ftr-503	309	39	under	under	ADP
ftr-503	309	40	the	the	DET
ftr-503	309	41	criminal	criminal	PROPN
ftr-503	309	42	justice	justice	PROPN
ftr-503	309	43	act	act	VERB
ftr-503	309	44	to	to	PART
ftr-503	309	45	represent	represent	VERB
ftr-503	309	46	indigent	indigent	ADJ
ftr-503	309	47	defendants	defendant	NOUN
ftr-503	309	48	in	in	ADP
ftr-503	309	49	criminal	criminal	ADJ
ftr-503	309	50	matters	matter	NOUN
ftr-503	309	51	,	,	PUNCT
ftr-503	309	52	and	and	CCONJ
ftr-503	309	53	in	in	ADP
ftr-503	309	54	those	those	DET
ftr-503	309	55	instances	instance	NOUN
ftr-503	309	56	students	student	NOUN
ftr-503	309	57	in	in	ADP
ftr-503	309	58	the	the	DET
ftr-503	309	59	clinic	clinic	NOUN
ftr-503	309	60	assist	assist	NOUN
ftr-503	309	61	f	f	PROPN
ftr-503	309	62	in	in	ADP
ftr-503	309	63	the	the	DET
ftr-503	309	64	defense	defense	NOUN
ftr-503	309	65	of	of	ADP
ftr-503	309	66	the	the	DET
ftr-503	309	67	defendants	defendant	NOUN
ftr-503	309	68	.	.	PUNCT
ftr-503	310	1	the	the	DET
ftr-503	310	2	act	act	NOUN
ftr-503	310	3	authorizes	authorize	VERB
ftr-503	310	4	the	the	DET
ftr-503	310	5	payment	payment	NOUN
ftr-503	310	6	of	of	ADP
ftr-503	310	7	compensation	compensation	NOUN
ftr-503	310	8	to	to	ADP
ftr-503	310	9	the	the	DET
ftr-503	310	10	counsel	counsel	NOUN
ftr-503	310	11	of	of	ADP
ftr-503	310	12	record	record	NOUN
ftr-503	310	13	-	-	PUNCT
ftr-503	310	14	but	but	CCONJ
ftr-503	310	15	not	not	PART
ftr-503	310	16	to	to	ADP
ftr-503	310	17	the	the	DET
ftr-503	310	18	law	law	NOUN
ftr-503	310	19	school	school	NOUN
ftr-503	310	20	.	.	PUNCT
ftr-503	311	1	however	however	ADV
ftr-503	311	2	,	,	PUNCT
ftr-503	311	3	f	f	PROPN
ftr-503	311	4	has	have	AUX
ftr-503	311	5	agreed	agree	VERB
ftr-503	311	6	with	with	ADP
ftr-503	311	7	the	the	DET
ftr-503	311	8	law	law	NOUN
ftr-503	311	9	school	school	NOUN
ftr-503	311	10	,	,	PUNCT
ftr-503	311	11	as	as	ADP
ftr-503	311	12	a	a	DET
ftr-503	311	13	condition	condition	NOUN
ftr-503	311	14	of	of	ADP
ftr-503	311	15	her	her	PRON
ftr-503	311	16	participation	participation	NOUN
ftr-503	311	17	in	in	ADP
ftr-503	311	18	the	the	DET
ftr-503	311	19	program	program	NOUN
ftr-503	311	20	,	,	PUNCT
ftr-503	311	21	to	to	PART
ftr-503	311	22	turn	turn	VERB
ftr-503	311	23	over	over	ADP
ftr-503	311	24	to	to	ADP
ftr-503	311	25	the	the	DET
ftr-503	311	26	law	law	NOUN
ftr-503	311	27	school	school	NOUN
ftr-503	311	28	any	any	DET
ftr-503	311	29	fees	fee	NOUN
ftr-503	311	30	she	she	PRON
ftr-503	311	31	may	may	AUX
ftr-503	311	32	receive	receive	VERB
ftr-503	311	33	from	from	ADP
ftr-503	311	34	the	the	DET
ftr-503	311	35	court	court	NOUN
ftr-503	311	36	.	.	PUNCT
ftr-503	312	1	therefore	therefore	ADV
ftr-503	312	2	,	,	PUNCT
ftr-503	312	3	f	f	PROPN
ftr-503	312	4	endorses	endorse	VERB
ftr-503	312	5	all	all	DET
ftr-503	312	6	checks	check	NOUN
ftr-503	312	7	received	receive	VERB
ftr-503	312	8	by	by	ADP
ftr-503	312	9	her	she	PRON
ftr-503	312	10	under	under	ADP
ftr-503	312	11	the	the	DET
ftr-503	312	12	act	act	NOUN
ftr-503	312	13	to	to	ADP
ftr-503	312	14	law	law	NOUN
ftr-503	312	15	school	school	NOUN
ftr-503	312	16	x.	x.	NOUN
ftr-503	312	17	is	be	AUX
ftr-503	312	18	f	f	PROPN
ftr-503	312	19	taxable	taxable	ADJ
ftr-503	312	20	on	on	ADP
ftr-503	312	21	these	these	DET
ftr-503	312	22	fees	fee	NOUN
ftr-503	312	23	under	under	ADP
ftr-503	312	24	the	the	DET
ftr-503	312	25	assignment	assignment	NOUN
ftr-503	312	26	of	of	ADP
ftr-503	312	27	income	income	NOUN
ftr-503	312	28	doctrine?67	doctrine?67	NOUN
ftr-503	312	29	personal	personal	ADJ
ftr-503	312	30	service	service	NOUN
ftr-503	312	31	corporation	corporation	NOUN
ftr-503	312	32	case	case	NOUN
ftr-503	312	33	:	:	PUNCT
ftr-503	312	34	0	0	NUM
ftr-503	312	35	was	be	AUX
ftr-503	312	36	a	a	DET
ftr-503	312	37	manufacturers	manufacturer	NOUN
ftr-503	312	38	'	'	PART
ftr-503	312	39	representative	representative	NOUN
ftr-503	312	40	for	for	ADP
ftr-503	312	41	producers	producer	NOUN
ftr-503	312	42	of	of	ADP
ftr-503	312	43	steel	steel	NOUN
ftr-503	312	44	tubing	tubing	NOUN
ftr-503	312	45	.	.	PUNCT
ftr-503	313	1	operating	operate	VERB
ftr-503	313	2	as	as	ADP
ftr-503	313	3	a	a	DET
ftr-503	313	4	sole	sole	ADJ
ftr-503	313	5	proprietor	proprietor	NOUN
ftr-503	313	6	,	,	PUNCT
ftr-503	313	7	0	0	NUM
ftr-503	313	8	netted	net	VERB
ftr-503	313	9	about	about	ADV
ftr-503	313	10	$	$	SYM
ftr-503	313	11	250,000	250,000	NUM
ftr-503	313	12	a	a	DET
ftr-503	313	13	year	year	NOUN
ftr-503	313	14	.	.	PUNCT
ftr-503	314	1	no	no	DET
ftr-503	314	2	more	more	ADJ
ftr-503	314	3	than	than	ADP
ftr-503	314	4	$	$	SYM
ftr-503	314	5	5,000	5,000	NUM
ftr-503	314	6	of	of	ADP
ftr-503	314	7	this	this	DET
ftr-503	314	8	amount	amount	NOUN
ftr-503	314	9	represented	represent	VERB
ftr-503	314	10	a	a	DET
ftr-503	314	11	return	return	NOUN
ftr-503	314	12	on	on	ADP
ftr-503	314	13	the	the	DET
ftr-503	314	14	few	few	ADJ
ftr-503	314	15	assets	asset	NOUN
ftr-503	314	16	he	he	PRON
ftr-503	314	17	used	use	VERB
ftr-503	314	18	in	in	ADP
ftr-503	314	19	the	the	DET
ftr-503	314	20	business	business	NOUN
ftr-503	314	21	(	(	PUNCT
ftr-503	314	22	e.g.	e.g.	ADV
ftr-503	314	23	,	,	PUNCT
ftr-503	314	24	his	his	PRON
ftr-503	314	25	word	word	NOUN
ftr-503	314	26	processor	processor	NOUN
ftr-503	314	27	,	,	PUNCT
ftr-503	314	28	photocopier	photocopier	NOUN
ftr-503	314	29	,	,	PUNCT
ftr-503	314	30	etc	etc	X
ftr-503	314	31	.	.	X
ftr-503	314	32	)	)	PUNCT
ftr-503	314	33	;	;	PUNCT
ftr-503	314	34	the	the	DET
ftr-503	314	35	balance	balance	NOUN
ftr-503	314	36	(	(	PUNCT
ftr-503	314	37	$	$	SYM
ftr-503	314	38	245,000	245,000	NUM
ftr-503	314	39	)	)	PUNCT
ftr-503	314	40	was	be	AUX
ftr-503	314	41	solely	solely	ADV
ftr-503	314	42	attributable	attributable	ADJ
ftr-503	314	43	to	to	ADP
ftr-503	314	44	o	o	NOUN
ftr-503	314	45	's	's	PART
ftr-503	314	46	personal	personal	ADJ
ftr-503	314	47	services	service	NOUN
ftr-503	314	48	.	.	PUNCT
ftr-503	315	1	on	on	ADP
ftr-503	315	2	the	the	DET
ftr-503	315	3	advice	advice	NOUN
ftr-503	315	4	of	of	ADP
ftr-503	315	5	his	his	PRON
ftr-503	315	6	attorney	attorney	NOUN
ftr-503	315	7	,	,	PUNCT
ftr-503	315	8	0	0	NUM
ftr-503	315	9	at	at	ADP
ftr-503	315	10	the	the	DET
ftr-503	315	11	beginning	beginning	NOUN
ftr-503	315	12	of	of	ADP
ftr-503	315	13	1970	1970	NUM
ftr-503	315	14	formed	form	VERB
ftr-503	315	15	newco	newco	PROPN
ftr-503	315	16	,	,	PUNCT
ftr-503	315	17	inc	inc	PROPN
ftr-503	315	18	.	.	PROPN
ftr-503	315	19	in	in	ADP
ftr-503	315	20	which	which	PRON
ftr-503	315	21	he	he	PRON
ftr-503	315	22	was	be	AUX
ftr-503	315	23	the	the	DET
ftr-503	315	24	sole	sole	ADJ
ftr-503	315	25	shareholder	shareholder	NOUN
ftr-503	315	26	and	and	CCONJ
ftr-503	315	27	employee	employee	NOUN
ftr-503	315	28	.	.	PUNCT
ftr-503	316	1	thereafter	thereafter	ADV
ftr-503	316	2	,	,	PUNCT
ftr-503	316	3	he	he	PRON
ftr-503	316	4	conducted	conduct	VERB
ftr-503	316	5	his	his	PRON
ftr-503	316	6	business	business	NOUN
ftr-503	316	7	of	of	ADP
ftr-503	316	8	representing	represent	VERB
ftr-503	316	9	manufacturers	manufacturer	NOUN
ftr-503	316	10	through	through	ADP
ftr-503	316	11	the	the	DET
ftr-503	316	12	corporation	corporation	NOUN
ftr-503	316	13	.	.	PUNCT
ftr-503	317	1	o	o	NOUN
ftr-503	317	2	's	's	PART
ftr-503	317	3	salary	salary	NOUN
ftr-503	317	4	from	from	ADP
ftr-503	317	5	newco	newco	PROPN
ftr-503	317	6	,	,	PUNCT
ftr-503	317	7	inc	inc	PROPN
ftr-503	317	8	.	.	PROPN
ftr-503	317	9	for	for	ADP
ftr-503	317	10	1970	1970	NUM
ftr-503	317	11	was	be	AUX
ftr-503	317	12	fixed	fix	VERB
ftr-503	317	13	at	at	ADP
ftr-503	317	14	$	$	SYM
ftr-503	317	15	100,000	100,000	NUM
ftr-503	317	16	leaving	leave	VERB
ftr-503	317	17	the	the	DET
ftr-503	317	18	corporation	corporation	NOUN
ftr-503	317	19	with	with	ADP
ftr-503	317	20	a	a	DET
ftr-503	317	21	net	net	ADJ
ftr-503	317	22	profit	profit	NOUN
ftr-503	317	23	of	of	ADP
ftr-503	317	24	$	$	SYM
ftr-503	317	25	150,000	150,000	NUM
ftr-503	317	26	.	.	PUNCT
ftr-503	318	1	was	be	AUX
ftr-503	318	2	0	0	NUM
ftr-503	318	3	taxable	taxable	ADJ
ftr-503	318	4	on	on	ADP
ftr-503	318	5	$	$	SYM
ftr-503	318	6	245,000	245,000	NUM
ftr-503	318	7	in	in	ADP
ftr-503	318	8	1970	1970	NUM
ftr-503	318	9	under	under	ADP
ftr-503	318	10	the	the	DET
ftr-503	318	11	assignment	assignment	NOUN
ftr-503	318	12	of	of	ADP
ftr-503	318	13	income	income	NOUN
ftr-503	318	14	doctrine	doctrine	NOUN
ftr-503	318	15	,	,	PUNCT
ftr-503	318	16	since	since	SCONJ
ftr-503	318	17	that	that	PRON
ftr-503	318	18	was	be	AUX
ftr-503	318	19	the	the	DET
ftr-503	318	20	amount	amount	NOUN
ftr-503	318	21	of	of	ADP
ftr-503	318	22	income	income	NOUN
ftr-503	318	23	his	his	PRON
ftr-503	318	24	services	service	NOUN
ftr-503	318	25	produced?68	produced?68	PROPN
ftr-503	318	26	66	66	NUM
ftr-503	318	27	.	.	PUNCT
ftr-503	319	1	this	this	DET
ftr-503	319	2	hypothetical	hypothetical	ADJ
ftr-503	319	3	was	be	AUX
ftr-503	319	4	suggested	suggest	VERB
ftr-503	319	5	by	by	ADP
ftr-503	319	6	kircher	kircher	PROPN
ftr-503	319	7	v.	v.	PROPN
ftr-503	319	8	united	united	PROPN
ftr-503	319	9	states	states	PROPN
ftr-503	319	10	,	,	PUNCT
ftr-503	319	11	872	872	NUM
ftr-503	319	12	f.2d	f.2d	NOUN
ftr-503	319	13	1014	1014	NUM
ftr-503	319	14	(	(	PUNCT
ftr-503	319	15	fed	fed	PROPN
ftr-503	319	16	.	.	PUNCT
ftr-503	319	17	cir	cir	PROPN
ftr-503	319	18	.	.	PROPN
ftr-503	319	19	1989	1989	NUM
ftr-503	319	20	)	)	PUNCT
ftr-503	319	21	.	.	PUNCT
ftr-503	320	1	67	67	NUM
ftr-503	320	2	.	.	PUNCT
ftr-503	321	1	this	this	DET
ftr-503	321	2	hypothetical	hypothetical	ADJ
ftr-503	321	3	was	be	AUX
ftr-503	321	4	suggested	suggest	VERB
ftr-503	321	5	by	by	ADP
ftr-503	321	6	rev	rev	PROPN
ftr-503	321	7	.	.	PROPN
ftr-503	321	8	rul	rul	NOUN
ftr-503	321	9	.	.	PUNCT
ftr-503	322	1	74	74	NUM
ftr-503	322	2	-	-	SYM
ftr-503	322	3	581	581	NUM
ftr-503	322	4	,	,	PUNCT
ftr-503	322	5	1974	1974	NUM
ftr-503	322	6	-	-	SYM
ftr-503	322	7	2	2	NUM
ftr-503	322	8	c.b	c.b	PROPN
ftr-503	322	9	.	.	PROPN
ftr-503	322	10	25	25	NUM
ftr-503	322	11	.	.	PUNCT
ftr-503	322	12	68	68	NUM
ftr-503	322	13	.	.	PUNCT
ftr-503	323	1	this	this	DET
ftr-503	323	2	hypothetical	hypothetical	ADJ
ftr-503	323	3	was	be	AUX
ftr-503	323	4	suggested	suggest	VERB
ftr-503	323	5	by	by	ADP
ftr-503	323	6	foglesong	foglesong	NOUN
ftr-503	323	7	v.	v.	PROPN
ftr-503	323	8	commissioner	commissioner	NOUN
ftr-503	323	9	,	,	PUNCT
ftr-503	323	10	35	35	NUM
ftr-503	323	11	t.c	t.c	PROPN
ftr-503	323	12	.	.	PROPN
ftr-503	323	13	memo	memo	NOUN
ftr-503	323	14	(	(	PUNCT
ftr-503	323	15	cch	cch	NOUN
ftr-503	323	16	)	)	PUNCT
ftr-503	323	17	1309	1309	NUM
ftr-503	323	18	(	(	PUNCT
ftr-503	323	19	1976	1976	NUM
ftr-503	323	20	)	)	PUNCT
ftr-503	323	21	,	,	PUNCT
ftr-503	323	22	rev'd	rev'd	VERB
ftr-503	323	23	and	and	CCONJ
ftr-503	323	24	remanded	remand	VERB
ftr-503	323	25	,	,	PUNCT
ftr-503	323	26	621	621	NUM
ftr-503	323	27	f.2d	f.2d	SYM
ftr-503	323	28	865	865	NUM
ftr-503	323	29	(	(	PUNCT
ftr-503	323	30	7th	7th	ADJ
ftr-503	323	31	cir	cir	NOUN
ftr-503	323	32	.	.	PUNCT
ftr-503	323	33	1980	1980	NUM
ftr-503	323	34	)	)	PUNCT
ftr-503	323	35	,	,	PUNCT
ftr-503	323	36	on	on	ADP
ftr-503	323	37	remand	remand	NOUN
ftr-503	323	38	,	,	PUNCT
ftr-503	323	39	77	77	NUM
ftr-503	323	40	t.c	t.c	NOUN
ftr-503	323	41	.	.	PUNCT
ftr-503	324	1	[	[	X
ftr-503	324	2	vol	vol	NOUN
ftr-503	324	3	1:11	1:11	NUM
ftr-503	324	4	schneer	schneer	NOUN
ftr-503	324	5	v.	v.	ADP
ftr-503	324	6	conmmissioner	conmmissioner	NOUN
ftr-503	324	7	basketball	basketball	NOUN
ftr-503	324	8	player	player	NOUN
ftr-503	324	9	case	case	NOUN
ftr-503	324	10	:	:	PUNCT
ftr-503	324	11	b	b	X
ftr-503	324	12	,	,	PUNCT
ftr-503	324	13	a	a	DET
ftr-503	324	14	basketball	basketball	NOUN
ftr-503	324	15	player	player	NOUN
ftr-503	324	16	,	,	PUNCT
ftr-503	324	17	is	be	AUX
ftr-503	324	18	acutely	acutely	ADV
ftr-503	324	19	aware	aware	ADJ
ftr-503	324	20	that	that	SCONJ
ftr-503	324	21	the	the	DET
ftr-503	324	22	life	life	NOUN
ftr-503	324	23	of	of	ADP
ftr-503	324	24	a	a	DET
ftr-503	324	25	professional	professional	ADJ
ftr-503	324	26	athlete	athlete	NOUN
ftr-503	324	27	is	be	AUX
ftr-503	324	28	short	short	ADJ
ftr-503	324	29	.	.	PUNCT
ftr-503	325	1	he	he	PRON
ftr-503	325	2	wishes	wish	VERB
ftr-503	325	3	to	to	PART
ftr-503	325	4	spread	spread	VERB
ftr-503	325	5	out	out	ADP
ftr-503	325	6	the	the	DET
ftr-503	325	7	income	income	NOUN
ftr-503	325	8	he	he	PRON
ftr-503	325	9	earns	earn	VERB
ftr-503	325	10	during	during	ADP
ftr-503	325	11	his	his	PRON
ftr-503	325	12	"	"	PUNCT
ftr-503	325	13	good	good	ADJ
ftr-503	325	14	years	year	NOUN
ftr-503	325	15	"	"	PUNCT
ftr-503	325	16	over	over	ADP
ftr-503	325	17	his	his	PRON
ftr-503	325	18	lifetime	lifetime	NOUN
ftr-503	325	19	to	to	PART
ftr-503	325	20	reduce	reduce	VERB
ftr-503	325	21	his	his	PRON
ftr-503	325	22	overall	overall	ADJ
ftr-503	325	23	tax	tax	NOUN
ftr-503	325	24	burden	burden	NOUN
ftr-503	325	25	.	.	PUNCT
ftr-503	326	1	on	on	ADP
ftr-503	326	2	the	the	DET
ftr-503	326	3	advice	advice	NOUN
ftr-503	326	4	of	of	ADP
ftr-503	326	5	his	his	PRON
ftr-503	326	6	attorney	attorney	NOUN
ftr-503	326	7	,	,	PUNCT
ftr-503	326	8	he	he	PRON
ftr-503	326	9	enters	enter	VERB
ftr-503	326	10	into	into	ADP
ftr-503	326	11	an	an	DET
ftr-503	326	12	agreement	agreement	NOUN
ftr-503	326	13	with	with	ADP
ftr-503	326	14	an	an	DET
ftr-503	326	15	unrelated	unrelated	ADJ
ftr-503	326	16	corporation	corporation	NOUN
ftr-503	326	17	,	,	PUNCT
ftr-503	326	18	x	x	PROPN
ftr-503	326	19	corp	corp	PROPN
ftr-503	326	20	.	.	PROPN
ftr-503	326	21	,	,	PUNCT
ftr-503	326	22	to	to	PART
ftr-503	326	23	provide	provide	VERB
ftr-503	326	24	all	all	DET
ftr-503	326	25	his	his	PRON
ftr-503	326	26	services	service	NOUN
ftr-503	326	27	in	in	ADP
ftr-503	326	28	professional	professional	ADJ
ftr-503	326	29	sports	sport	NOUN
ftr-503	326	30	to	to	ADP
ftr-503	326	31	x	x	PROPN
ftr-503	326	32	corp	corp	PROPN
ftr-503	326	33	.	.	PROPN
ftr-503	326	34	for	for	ADP
ftr-503	326	35	six	six	NUM
ftr-503	326	36	years	year	NOUN
ftr-503	326	37	in	in	ADP
ftr-503	326	38	return	return	NOUN
ftr-503	326	39	for	for	ADP
ftr-503	326	40	$	$	SYM
ftr-503	326	41	18,000	18,000	NUM
ftr-503	326	42	a	a	DET
ftr-503	326	43	year	year	NOUN
ftr-503	326	44	for	for	ADP
ftr-503	326	45	the	the	DET
ftr-503	326	46	rest	rest	NOUN
ftr-503	326	47	of	of	ADP
ftr-503	326	48	his	his	PRON
ftr-503	326	49	life	life	NOUN
ftr-503	326	50	.	.	PUNCT
ftr-503	327	1	b	b	X
ftr-503	327	2	's	's	PART
ftr-503	327	3	attorney	attorney	NOUN
ftr-503	327	4	then	then	ADV
ftr-503	327	5	attempts	attempt	VERB
ftr-503	327	6	to	to	PART
ftr-503	327	7	negotiate	negotiate	VERB
ftr-503	327	8	an	an	DET
ftr-503	327	9	agreement	agreement	NOUN
ftr-503	327	10	between	between	ADP
ftr-503	327	11	hawks	hawk	NOUN
ftr-503	327	12	,	,	PUNCT
ftr-503	327	13	a	a	DET
ftr-503	327	14	professional	professional	ADJ
ftr-503	327	15	basketball	basketball	NOUN
ftr-503	327	16	club	club	NOUN
ftr-503	327	17	,	,	PUNCT
ftr-503	327	18	and	and	CCONJ
ftr-503	327	19	x	x	PROPN
ftr-503	327	20	corp	corp	PROPN
ftr-503	327	21	.	.	PROPN
ftr-503	327	22	under	under	ADP
ftr-503	327	23	the	the	DET
ftr-503	327	24	terms	term	NOUN
ftr-503	327	25	of	of	ADP
ftr-503	327	26	which	which	PRON
ftr-503	327	27	x	x	PROPN
ftr-503	327	28	corp	corp	PROPN
ftr-503	327	29	.	.	PROPN
ftr-503	327	30	would	would	AUX
ftr-503	327	31	provide	provide	VERB
ftr-503	327	32	the	the	DET
ftr-503	327	33	hawks	hawk	NOUN
ftr-503	327	34	with	with	ADP
ftr-503	327	35	b	b	PROPN
ftr-503	327	36	's	's	PART
ftr-503	327	37	services	service	NOUN
ftr-503	327	38	as	as	ADP
ftr-503	327	39	a	a	DET
ftr-503	327	40	basketball	basketball	NOUN
ftr-503	327	41	player	player	NOUN
ftr-503	327	42	for	for	ADP
ftr-503	327	43	the	the	DET
ftr-503	327	44	next	next	ADJ
ftr-503	327	45	three	three	NUM
ftr-503	327	46	years	year	NOUN
ftr-503	327	47	for	for	ADP
ftr-503	327	48	$	$	SYM
ftr-503	327	49	100,000	100,000	NUM
ftr-503	327	50	a	a	DET
ftr-503	327	51	year	year	NOUN
ftr-503	327	52	.	.	PUNCT
ftr-503	328	1	however	however	ADV
ftr-503	328	2	,	,	PUNCT
ftr-503	328	3	because	because	SCONJ
ftr-503	328	4	of	of	ADP
ftr-503	328	5	the	the	DET
ftr-503	328	6	hawks	hawk	NOUN
ftr-503	328	7	'	'	PART
ftr-503	328	8	adamant	adamant	ADJ
ftr-503	328	9	insistence	insistence	NOUN
ftr-503	328	10	that	that	SCONJ
ftr-503	328	11	it	it	PRON
ftr-503	328	12	will	will	AUX
ftr-503	328	13	only	only	ADV
ftr-503	328	14	deal	deal	VERB
ftr-503	328	15	directly	directly	ADV
ftr-503	328	16	with	with	ADP
ftr-503	328	17	b	b	PROPN
ftr-503	328	18	,	,	PUNCT
ftr-503	328	19	b	b	NOUN
ftr-503	328	20	enters	enter	VERB
ftr-503	328	21	into	into	ADP
ftr-503	328	22	an	an	DET
ftr-503	328	23	agreement	agreement	NOUN
ftr-503	328	24	with	with	ADP
ftr-503	328	25	the	the	DET
ftr-503	328	26	hawks	hawk	NOUN
ftr-503	328	27	to	to	PART
ftr-503	328	28	play	play	VERB
ftr-503	328	29	basketball	basketball	NOUN
ftr-503	328	30	for	for	ADP
ftr-503	328	31	it	it	PRON
ftr-503	328	32	for	for	ADP
ftr-503	328	33	the	the	DET
ftr-503	328	34	next	next	ADJ
ftr-503	328	35	three	three	NUM
ftr-503	328	36	years	year	NOUN
ftr-503	328	37	for	for	ADP
ftr-503	328	38	$	$	SYM
ftr-503	328	39	100,000	100,000	NUM
ftr-503	328	40	a	a	DET
ftr-503	328	41	year	year	NOUN
ftr-503	328	42	,	,	PUNCT
ftr-503	328	43	and	and	CCONJ
ftr-503	328	44	then	then	ADV
ftr-503	328	45	assigns	assign	VERB
ftr-503	328	46	his	his	PRON
ftr-503	328	47	rights	right	NOUN
ftr-503	328	48	to	to	ADP
ftr-503	328	49	this	this	DET
ftr-503	328	50	pay	pay	NOUN
ftr-503	328	51	to	to	ADP
ftr-503	328	52	x	x	PROPN
ftr-503	328	53	corp	corp	PROPN
ftr-503	328	54	.	.	PROPN
ftr-503	328	55	is	be	AUX
ftr-503	328	56	b	b	NOUN
ftr-503	328	57	taxable	taxable	ADJ
ftr-503	328	58	on	on	ADP
ftr-503	328	59	$	$	SYM
ftr-503	328	60	100,000	100,000	NUM
ftr-503	328	61	a	a	DET
ftr-503	328	62	year	year	NOUN
ftr-503	328	63	under	under	ADP
ftr-503	328	64	the	the	DET
ftr-503	328	65	assignment	assignment	NOUN
ftr-503	328	66	of	of	ADP
ftr-503	328	67	income	income	NOUN
ftr-503	328	68	doctrine	doctrine	NOUN
ftr-503	328	69	,	,	PUNCT
ftr-503	328	70	or	or	CCONJ
ftr-503	328	71	only	only	ADV
ftr-503	328	72	on	on	ADP
ftr-503	328	73	the	the	DET
ftr-503	328	74	$	$	SYM
ftr-503	328	75	18,000	18,000	NUM
ftr-503	328	76	a	a	DET
ftr-503	328	77	year	year	NOUN
ftr-503	328	78	he	he	PRON
ftr-503	328	79	receives	receive	VERB
ftr-503	328	80	from	from	ADP
ftr-503	328	81	x	x	PROPN
ftr-503	328	82	corp	corp	PROPN
ftr-503	328	83	.	.	PROPN
ftr-503	328	84	?	?	PUNCT
ftr-503	329	1	69	69	NUM
ftr-503	330	1	a	a	DET
ftr-503	330	2	preliminary	preliminary	ADJ
ftr-503	330	3	question	question	NOUN
ftr-503	330	4	is	be	AUX
ftr-503	330	5	whether	whether	SCONJ
ftr-503	330	6	the	the	DET
ftr-503	330	7	earner	earner	NOUN
ftr-503	330	8	of	of	ADP
ftr-503	330	9	the	the	DET
ftr-503	330	10	income	income	NOUN
ftr-503	330	11	in	in	ADP
ftr-503	330	12	these	these	DET
ftr-503	330	13	cases	case	NOUN
ftr-503	330	14	would	would	AUX
ftr-503	330	15	be	be	AUX
ftr-503	330	16	entitled	entitle	VERB
ftr-503	330	17	to	to	ADP
ftr-503	330	18	a	a	DET
ftr-503	330	19	deduction	deduction	NOUN
ftr-503	330	20	for	for	ADP
ftr-503	330	21	the	the	DET
ftr-503	330	22	amounts	amount	NOUN
ftr-503	330	23	he	he	PRON
ftr-503	330	24	or	or	CCONJ
ftr-503	330	25	she	she	PRON
ftr-503	330	26	pays	pay	VERB
ftr-503	330	27	over	over	ADP
ftr-503	330	28	to	to	ADP
ftr-503	330	29	the	the	DET
ftr-503	330	30	assignee	assignee	NOUN
ftr-503	330	31	even	even	ADV
ftr-503	330	32	if	if	SCONJ
ftr-503	330	33	the	the	DET
ftr-503	330	34	assignment	assignment	NOUN
ftr-503	330	35	of	of	ADP
ftr-503	330	36	income	income	NOUN
ftr-503	330	37	doctrine	doctrine	NOUN
ftr-503	330	38	applies	apply	VERB
ftr-503	330	39	?	?	PUNCT
ftr-503	331	1	the	the	DET
ftr-503	331	2	answer	answer	NOUN
ftr-503	331	3	is	be	AUX
ftr-503	331	4	that	that	SCONJ
ftr-503	331	5	the	the	DET
ftr-503	331	6	payment	payment	NOUN
ftr-503	331	7	over	over	ADP
ftr-503	331	8	to	to	ADP
ftr-503	331	9	the	the	DET
ftr-503	331	10	assignee	assignee	NOUN
ftr-503	331	11	generally	generally	ADV
ftr-503	331	12	qualifies	qualify	VERB
ftr-503	331	13	as	as	ADP
ftr-503	331	14	a	a	DET
ftr-503	331	15	deduction	deduction	NOUN
ftr-503	331	16	but	but	CCONJ
ftr-503	331	17	frequently	frequently	ADV
ftr-503	331	18	fails	fail	VERB
ftr-503	331	19	to	to	PART
ftr-503	331	20	provide	provide	VERB
ftr-503	331	21	a	a	DET
ftr-503	331	22	full	full	ADJ
ftr-503	331	23	offset	offset	NOUN
ftr-503	331	24	.	.	PUNCT
ftr-503	332	1	if	if	SCONJ
ftr-503	332	2	the	the	DET
ftr-503	332	3	earner	earner	NOUN
ftr-503	332	4	is	be	AUX
ftr-503	332	5	an	an	DET
ftr-503	332	6	employee	employee	NOUN
ftr-503	332	7	who	who	PRON
ftr-503	332	8	turns	turn	VERB
ftr-503	332	9	over	over	ADP
ftr-503	332	10	the	the	DET
ftr-503	332	11	earned	earn	VERB
ftr-503	332	12	income	income	NOUN
ftr-503	332	13	to	to	ADP
ftr-503	332	14	her	her	PRON
ftr-503	332	15	employer	employer	NOUN
ftr-503	332	16	pursuant	pursuant	ADJ
ftr-503	332	17	to	to	ADP
ftr-503	332	18	her	her	PRON
ftr-503	332	19	employment	employment	NOUN
ftr-503	332	20	contract	contract	NOUN
ftr-503	332	21	(	(	PUNCT
ftr-503	332	22	as	as	ADP
ftr-503	332	23	in	in	ADP
ftr-503	332	24	the	the	DET
ftr-503	332	25	"	"	PUNCT
ftr-503	332	26	law	law	NOUN
ftr-503	332	27	school	school	NOUN
ftr-503	332	28	clinic	clinic	NOUN
ftr-503	332	29	case	case	NOUN
ftr-503	332	30	"	"	PUNCT
ftr-503	332	31	)	)	PUNCT
ftr-503	332	32	the	the	DET
ftr-503	332	33	amount	amount	NOUN
ftr-503	332	34	turned	turn	VERB
ftr-503	332	35	over	over	ADP
ftr-503	332	36	will	will	AUX
ftr-503	332	37	qualify	qualify	VERB
ftr-503	332	38	as	as	ADP
ftr-503	332	39	an	an	DET
ftr-503	332	40	ordinary	ordinary	ADJ
ftr-503	332	41	and	and	CCONJ
ftr-503	332	42	necessary	necessary	ADJ
ftr-503	332	43	business	business	NOUN
ftr-503	332	44	deduction	deduction	NOUN
ftr-503	332	45	"	"	PUNCT
ftr-503	332	46	but	but	CCONJ
ftr-503	332	47	will	will	AUX
ftr-503	332	48	be	be	AUX
ftr-503	332	49	deductible	deductible	ADJ
ftr-503	332	50	only	only	ADV
ftr-503	332	51	to	to	ADP
ftr-503	332	52	the	the	DET
ftr-503	332	53	extent	extent	NOUN
ftr-503	332	54	that	that	SCONJ
ftr-503	332	55	it	it	PRON
ftr-503	332	56	and	and	CCONJ
ftr-503	332	57	other	other	ADJ
ftr-503	332	58	"	"	PUNCT
ftr-503	332	59	miscellaneous	miscellaneous	ADJ
ftr-503	332	60	deductions	deduction	NOUN
ftr-503	332	61	"	"	PUNCT
ftr-503	332	62	exceed	exceed	VERB
ftr-503	332	63	two	two	NUM
ftr-503	332	64	percent	percent	NOUN
ftr-503	332	65	of	of	ADP
ftr-503	332	66	the	the	DET
ftr-503	332	67	employee	employee	NOUN
ftr-503	332	68	's	's	PART
ftr-503	332	69	adjusted	adjust	VERB
ftr-503	332	70	gross	gross	ADJ
ftr-503	332	71	income.7	income.7	NOUN
ftr-503	332	72	'	'	PUNCT
ftr-503	332	73	if	if	SCONJ
ftr-503	332	74	the	the	DET
ftr-503	332	75	earner	earner	NOUN
ftr-503	332	76	turns	turn	VERB
ftr-503	332	77	his	his	PRON
ftr-503	332	78	earned	earn	VERB
ftr-503	332	79	income	income	NOUN
ftr-503	332	80	over	over	ADP
ftr-503	332	81	to	to	ADP
ftr-503	332	82	a	a	DET
ftr-503	332	83	religious	religious	ADJ
ftr-503	332	84	organization	organization	NOUN
ftr-503	332	85	(	(	PUNCT
ftr-503	332	86	as	as	ADP
ftr-503	332	87	in	in	ADP
ftr-503	332	88	the	the	DET
ftr-503	332	89	"	"	PUNCT
ftr-503	332	90	vow	vow	NOUN
ftr-503	332	91	-	-	PUNCT
ftr-503	332	92	ofpoverty	ofpoverty	NOUN
ftr-503	332	93	case	case	NOUN
ftr-503	332	94	"	"	PUNCT
ftr-503	332	95	)	)	PUNCT
ftr-503	332	96	,	,	PUNCT
ftr-503	332	97	the	the	DET
ftr-503	332	98	amount	amount	NOUN
ftr-503	332	99	turned	turn	VERB
ftr-503	332	100	over	over	ADP
ftr-503	332	101	will	will	AUX
ftr-503	332	102	qualify	qualify	VERB
ftr-503	332	103	as	as	ADP
ftr-503	332	104	a	a	DET
ftr-503	332	105	charitable	charitable	ADJ
ftr-503	332	106	deduction72	deduction72	NOUN
ftr-503	332	107	but	but	CCONJ
ftr-503	332	108	will	will	AUX
ftr-503	332	109	only	only	ADV
ftr-503	332	110	be	be	AUX
ftr-503	332	111	deductible	deductible	ADJ
ftr-503	332	112	to	to	ADP
ftr-503	332	113	the	the	DET
ftr-503	332	114	extent	extent	NOUN
ftr-503	332	115	of	of	ADP
ftr-503	332	116	fifty	fifty	NUM
ftr-503	332	117	percent	percent	NOUN
ftr-503	332	118	of	of	ADP
ftr-503	332	119	the	the	DET
ftr-503	332	120	1102	1102	NUM
ftr-503	332	121	(	(	PUNCT
ftr-503	332	122	1981	1981	NUM
ftr-503	332	123	)	)	PUNCT
ftr-503	332	124	,	,	PUNCT
ftr-503	332	125	rev'd	rev'd	VERB
ftr-503	332	126	,	,	PUNCT
ftr-503	332	127	691	691	NUM
ftr-503	332	128	f.2d	f.2d	NOUN
ftr-503	332	129	848	848	NUM
ftr-503	332	130	(	(	PUNCT
ftr-503	332	131	7th	7th	ADJ
ftr-503	332	132	cir	cir	NOUN
ftr-503	332	133	.	.	PROPN
ftr-503	332	134	1982	1982	NUM
ftr-503	332	135	)	)	PUNCT
ftr-503	332	136	.	.	PUNCT
ftr-503	333	1	69	69	NUM
ftr-503	333	2	.	.	PUNCT
ftr-503	334	1	this	this	DET
ftr-503	334	2	hypothetical	hypothetical	ADJ
ftr-503	334	3	was	be	AUX
ftr-503	334	4	suggested	suggest	VERB
ftr-503	334	5	by	by	ADP
ftr-503	334	6	johnson	johnson	PROPN
ftr-503	334	7	v.	v.	PROPN
ftr-503	334	8	united	united	PROPN
ftr-503	334	9	states	states	PROPN
ftr-503	334	10	,	,	PUNCT
ftr-503	334	11	698	698	NUM
ftr-503	334	12	f.2d	f.2d	ADP
ftr-503	334	13	372	372	NUM
ftr-503	334	14	(	(	PUNCT
ftr-503	334	15	9th	9th	ADJ
ftr-503	334	16	cir	cir	NOUN
ftr-503	334	17	.	.	PROPN
ftr-503	334	18	1982	1982	NUM
ftr-503	334	19	)	)	PUNCT
ftr-503	334	20	,	,	PUNCT
ftr-503	334	21	and	and	CCONJ
ftr-503	334	22	johnson	johnson	PROPN
ftr-503	334	23	v.	v.	PROPN
ftr-503	334	24	commissioner	commissioner	PROPN
ftr-503	334	25	,	,	PUNCT
ftr-503	334	26	78	78	NUM
ftr-503	334	27	t.c	t.c	PROPN
ftr-503	334	28	.	.	PROPN
ftr-503	334	29	882	882	NUM
ftr-503	334	30	(	(	PUNCT
ftr-503	334	31	1982	1982	NUM
ftr-503	334	32	)	)	PUNCT
ftr-503	334	33	,	,	PUNCT
ftr-503	334	34	aff'd	aff'd	NOUN
ftr-503	334	35	,	,	PUNCT
ftr-503	334	36	734	734	NUM
ftr-503	334	37	f.2d	f.2d	SYM
ftr-503	334	38	20	20	NUM
ftr-503	334	39	(	(	PUNCT
ftr-503	334	40	9th	9th	ADJ
ftr-503	334	41	cir	cir	NOUN
ftr-503	334	42	.	.	PUNCT
ftr-503	334	43	)	)	PUNCT
ftr-503	334	44	.	.	PUNCT
ftr-503	335	1	cert	cert	PROPN
ftr-503	335	2	.	.	PUNCT
ftr-503	336	1	denied	deny	VERB
ftr-503	336	2	,	,	PUNCT
ftr-503	336	3	469	469	NUM
ftr-503	336	4	u.s	u.s	PROPN
ftr-503	336	5	.	.	PROPN
ftr-503	336	6	857	857	NUM
ftr-503	336	7	(	(	PUNCT
ftr-503	336	8	1984	1984	NUM
ftr-503	336	9	)	)	PUNCT
ftr-503	336	10	.	.	PUNCT
ftr-503	337	1	70	70	X
ftr-503	337	2	.	.	X
ftr-503	338	1	see	see	VERB
ftr-503	338	2	,	,	PUNCT
ftr-503	338	3	e.g.	e.g.	ADV
ftr-503	338	4	,	,	PUNCT
ftr-503	338	5	rev	rev	PROPN
ftr-503	338	6	.	.	PROPN
ftr-503	339	1	rul	rul	PROPN
ftr-503	339	2	.	.	PUNCT
ftr-503	340	1	66	66	NUM
ftr-503	340	2	-	-	SYM
ftr-503	340	3	377	377	NUM
ftr-503	340	4	,	,	PUNCT
ftr-503	340	5	1966	1966	NUM
ftr-503	340	6	-	-	SYM
ftr-503	340	7	2	2	NUM
ftr-503	340	8	c.b	c.b	PROPN
ftr-503	340	9	.	.	PROPN
ftr-503	340	10	21	21	NUM
ftr-503	340	11	(	(	PUNCT
ftr-503	340	12	permitting	permit	VERB
ftr-503	340	13	a	a	DET
ftr-503	340	14	deduction	deduction	NOUN
ftr-503	340	15	under	under	ADP
ftr-503	340	16	irc	irc	PROPN
ftr-503	340	17	§	§	PROPN
ftr-503	340	18	162	162	NUM
ftr-503	340	19	for	for	ADP
ftr-503	340	20	fees	fee	NOUN
ftr-503	340	21	from	from	ADP
ftr-503	340	22	private	private	ADJ
ftr-503	340	23	practice	practice	NOUN
ftr-503	340	24	turned	turn	VERB
ftr-503	340	25	over	over	ADP
ftr-503	340	26	to	to	ADP
ftr-503	340	27	medical	medical	ADJ
ftr-503	340	28	school	school	NOUN
ftr-503	340	29	by	by	ADP
ftr-503	340	30	faculty	faculty	NOUN
ftr-503	340	31	members	member	NOUN
ftr-503	340	32	as	as	SCONJ
ftr-503	340	33	required	require	VERB
ftr-503	340	34	by	by	ADP
ftr-503	340	35	their	their	PRON
ftr-503	340	36	employment	employment	NOUN
ftr-503	340	37	agreements	agreement	NOUN
ftr-503	340	38	)	)	PUNCT
ftr-503	340	39	.	.	PUNCT
ftr-503	341	1	71	71	NUM
ftr-503	341	2	.	.	PUNCT
ftr-503	342	1	irc	irc	AUX
ftr-503	342	2	§	§	PROPN
ftr-503	342	3	67	67	NUM
ftr-503	342	4	.	.	PUNCT
ftr-503	342	5	72	72	NUM
ftr-503	342	6	.	.	PUNCT
ftr-503	342	7	see	see	VERB
ftr-503	342	8	,	,	PUNCT
ftr-503	342	9	e.g.	e.g.	ADV
ftr-503	342	10	,	,	PUNCT
ftr-503	342	11	rev	rev	PROPN
ftr-503	342	12	.	.	PROPN
ftr-503	343	1	rul	rul	PROPN
ftr-503	343	2	.	.	PUNCT
ftr-503	344	1	76	76	NUM
ftr-503	344	2	-	-	SYM
ftr-503	344	3	323	323	NUM
ftr-503	344	4	,	,	PUNCT
ftr-503	344	5	1976	1976	NUM
ftr-503	344	6	-	-	SYM
ftr-503	344	7	2	2	NUM
ftr-503	344	8	c.b	c.b	PROPN
ftr-503	344	9	.	.	PROPN
ftr-503	344	10	18	18	NUM
ftr-503	344	11	(	(	PUNCT
ftr-503	344	12	holding	hold	VERB
ftr-503	344	13	compensation	compensation	NOUN
ftr-503	344	14	from	from	ADP
ftr-503	344	15	outside	outside	ADP
ftr-503	344	16	19931	19931	NUM
ftr-503	344	17	florida	florida	PROPN
ftr-503	344	18	tax	tax	PROPN
ftr-503	344	19	review	review	NOUN
ftr-503	344	20	earner	earner	NOUN
ftr-503	344	21	's	's	PART
ftr-503	344	22	adjusted	adjust	VERB
ftr-503	344	23	gross	gross	ADJ
ftr-503	344	24	income.73	income.73	NOUN
ftr-503	344	25	since	since	SCONJ
ftr-503	344	26	most	most	ADJ
ftr-503	344	27	members	member	NOUN
ftr-503	344	28	of	of	ADP
ftr-503	344	29	religious	religious	ADJ
ftr-503	344	30	orders	order	NOUN
ftr-503	344	31	have	have	VERB
ftr-503	344	32	no	no	DET
ftr-503	344	33	other	other	ADJ
ftr-503	344	34	taxable	taxable	ADJ
ftr-503	344	35	income	income	NOUN
ftr-503	344	36	,	,	PUNCT
ftr-503	344	37	their	their	PRON
ftr-503	344	38	income	income	NOUN
ftr-503	344	39	almost	almost	ADV
ftr-503	344	40	invariably	invariably	ADV
ftr-503	344	41	exceeds	exceed	VERB
ftr-503	344	42	the	the	DET
ftr-503	344	43	amount	amount	NOUN
ftr-503	344	44	deductible	deductible	ADJ
ftr-503	344	45	as	as	ADP
ftr-503	344	46	a	a	DET
ftr-503	344	47	charitable	charitable	ADJ
ftr-503	344	48	contribution	contribution	NOUN
ftr-503	344	49	.	.	PUNCT
ftr-503	345	1	if	if	SCONJ
ftr-503	345	2	the	the	DET
ftr-503	345	3	earner	earner	NOUN
ftr-503	345	4	is	be	AUX
ftr-503	345	5	a	a	DET
ftr-503	345	6	partner	partner	NOUN
ftr-503	345	7	who	who	PRON
ftr-503	345	8	turns	turn	VERB
ftr-503	345	9	his	his	PRON
ftr-503	345	10	outside	outside	ADJ
ftr-503	345	11	income	income	NOUN
ftr-503	345	12	over	over	ADP
ftr-503	345	13	to	to	ADP
ftr-503	345	14	his	his	PRON
ftr-503	345	15	partnership	partnership	NOUN
ftr-503	345	16	pursuant	pursuant	ADV
ftr-503	345	17	to	to	ADP
ftr-503	345	18	the	the	DET
ftr-503	345	19	partnership	partnership	NOUN
ftr-503	345	20	agreement	agreement	NOUN
ftr-503	345	21	(	(	PUNCT
ftr-503	345	22	as	as	ADP
ftr-503	345	23	in	in	ADP
ftr-503	345	24	the	the	DET
ftr-503	345	25	"	"	PUNCT
ftr-503	345	26	army	army	NOUN
ftr-503	345	27	reserve	reserve	NOUN
ftr-503	345	28	pay	pay	NOUN
ftr-503	345	29	case	case	NOUN
ftr-503	345	30	"	"	PUNCT
ftr-503	345	31	)	)	PUNCT
ftr-503	345	32	,	,	PUNCT
ftr-503	345	33	the	the	DET
ftr-503	345	34	answer	answer	NOUN
ftr-503	345	35	is	be	AUX
ftr-503	345	36	unclear	unclear	ADJ
ftr-503	345	37	.	.	PUNCT
ftr-503	346	1	judge	judge	NOUN
ftr-503	346	2	beghe	beghe	NOUN
ftr-503	346	3	,	,	PUNCT
ftr-503	346	4	who	who	PRON
ftr-503	346	5	concurred	concur	VERB
ftr-503	346	6	with	with	ADP
ftr-503	346	7	the	the	DET
ftr-503	346	8	result	result	NOUN
ftr-503	346	9	in	in	ADP
ftr-503	346	10	schneer	schneer	NOUN
ftr-503	346	11	,	,	PUNCT
ftr-503	346	12	would	would	AUX
ftr-503	346	13	allow	allow	VERB
ftr-503	346	14	a	a	DET
ftr-503	346	15	full	full	ADJ
ftr-503	346	16	deduction	deduction	NOUN
ftr-503	346	17	for	for	ADP
ftr-503	346	18	the	the	DET
ftr-503	346	19	income	income	NOUN
ftr-503	346	20	turned	turn	VERB
ftr-503	346	21	over,74	over,74	ADV
ftr-503	346	22	but	but	CCONJ
ftr-503	346	23	judge	judge	VERB
ftr-503	346	24	halpern	halpern	PROPN
ftr-503	346	25	in	in	ADP
ftr-503	346	26	his	his	PRON
ftr-503	346	27	dissent	dissent	NOUN
ftr-503	346	28	suggested	suggest	VERB
ftr-503	346	29	that	that	SCONJ
ftr-503	346	30	possibly	possibly	ADV
ftr-503	346	31	no	no	DET
ftr-503	346	32	portion	portion	NOUN
ftr-503	346	33	of	of	ADP
ftr-503	346	34	the	the	DET
ftr-503	346	35	amount	amount	NOUN
ftr-503	346	36	turned	turn	VERB
ftr-503	346	37	over	over	ADP
ftr-503	346	38	would	would	AUX
ftr-503	346	39	be	be	AUX
ftr-503	346	40	deductible	deductible	ADJ
ftr-503	346	41	since	since	SCONJ
ftr-503	346	42	it	it	PRON
ftr-503	346	43	may	may	AUX
ftr-503	346	44	constitute	constitute	VERB
ftr-503	346	45	a	a	DET
ftr-503	346	46	nondeductible	nondeductible	ADJ
ftr-503	346	47	contribution	contribution	NOUN
ftr-503	346	48	to	to	ADP
ftr-503	346	49	capital	capital	NOUN
ftr-503	346	50	under	under	ADP
ftr-503	346	51	section	section	NOUN
ftr-503	346	52	721	721	NUM
ftr-503	346	53	of	of	ADP
ftr-503	346	54	the	the	DET
ftr-503	346	55	code.75	code.75	NOUN
ftr-503	346	56	in	in	ADP
ftr-503	346	57	short	short	ADJ
ftr-503	346	58	,	,	PUNCT
ftr-503	346	59	whether	whether	SCONJ
ftr-503	346	60	it	it	PRON
ftr-503	346	61	is	be	AUX
ftr-503	346	62	theoretically	theoretically	ADV
ftr-503	346	63	correct	correct	ADJ
ftr-503	346	64	to	to	PART
ftr-503	346	65	apply	apply	VERB
ftr-503	346	66	the	the	DET
ftr-503	346	67	assignment	assignment	NOUN
ftr-503	346	68	of	of	ADP
ftr-503	346	69	income	income	NOUN
ftr-503	346	70	doctrine	doctrine	NOUN
ftr-503	346	71	in	in	ADP
ftr-503	346	72	the	the	DET
ftr-503	346	73	above	above	ADJ
ftr-503	346	74	cases	case	NOUN
ftr-503	346	75	is	be	AUX
ftr-503	346	76	of	of	ADP
ftr-503	346	77	crucial	crucial	ADJ
ftr-503	346	78	practical	practical	ADJ
ftr-503	346	79	significance	significance	NOUN
ftr-503	346	80	.	.	PUNCT
ftr-503	347	1	iv	iv	X
ftr-503	347	2	.	.	PUNCT
ftr-503	348	1	the	the	DET
ftr-503	348	2	"	"	PUNCT
ftr-503	348	3	similarity	similarity	NOUN
ftr-503	348	4	"	"	PUNCT
ftr-503	348	5	and	and	CCONJ
ftr-503	348	6	"	"	PUNCT
ftr-503	348	7	agency	agency	NOUN
ftr-503	348	8	"	"	PUNCT
ftr-503	348	9	tests	test	NOUN
ftr-503	348	10	:	:	PUNCT
ftr-503	348	11	failed	fail	VERB
ftr-503	348	12	solutions	solution	NOUN
ftr-503	348	13	a.	a.	NOUN
ftr-503	348	14	introduction	introduction	NOUN
ftr-503	348	15	this	this	DET
ftr-503	348	16	part	part	NOUN
ftr-503	348	17	will	will	AUX
ftr-503	348	18	review	review	VERB
ftr-503	348	19	and	and	CCONJ
ftr-503	348	20	analyze	analyze	VERB
ftr-503	348	21	the	the	DET
ftr-503	348	22	attempts	attempt	NOUN
ftr-503	348	23	of	of	ADP
ftr-503	348	24	the	the	DET
ftr-503	348	25	courts	court	NOUN
ftr-503	348	26	and	and	CCONJ
ftr-503	348	27	the	the	DET
ftr-503	348	28	service	service	NOUN
ftr-503	348	29	to	to	PART
ftr-503	348	30	resolve	resolve	VERB
ftr-503	348	31	assignment	assignment	NOUN
ftr-503	348	32	of	of	ADP
ftr-503	348	33	income	income	NOUN
ftr-503	348	34	problems	problem	NOUN
ftr-503	348	35	by	by	ADP
ftr-503	348	36	using	use	VERB
ftr-503	348	37	the	the	DET
ftr-503	348	38	"	"	PUNCT
ftr-503	348	39	similarity	similarity	NOUN
ftr-503	348	40	"	"	PUNCT
ftr-503	348	41	and	and	CCONJ
ftr-503	348	42	"	"	PUNCT
ftr-503	348	43	agency	agency	NOUN
ftr-503	348	44	"	"	PUNCT
ftr-503	348	45	tests	test	NOUN
ftr-503	348	46	.	.	PUNCT
ftr-503	349	1	this	this	DET
ftr-503	349	2	analysis	analysis	NOUN
ftr-503	349	3	will	will	AUX
ftr-503	349	4	show	show	VERB
ftr-503	349	5	that	that	SCONJ
ftr-503	349	6	these	these	DET
ftr-503	349	7	tests	test	NOUN
ftr-503	349	8	are	be	AUX
ftr-503	349	9	wholly	wholly	ADV
ftr-503	349	10	inadequate	inadequate	ADJ
ftr-503	349	11	to	to	ADP
ftr-503	349	12	the	the	DET
ftr-503	349	13	task	task	NOUN
ftr-503	349	14	;	;	PUNCT
ftr-503	349	15	they	they	PRON
ftr-503	349	16	are	be	AUX
ftr-503	349	17	neither	neither	CCONJ
ftr-503	349	18	rational	rational	ADJ
ftr-503	349	19	nor	nor	CCONJ
ftr-503	349	20	workable	workable	ADJ
ftr-503	349	21	,	,	PUNCT
ftr-503	349	22	and	and	CCONJ
ftr-503	349	23	they	they	PRON
ftr-503	349	24	lead	lead	VERB
ftr-503	349	25	to	to	ADP
ftr-503	349	26	irreconcilable	irreconcilable	ADJ
ftr-503	349	27	results	result	NOUN
ftr-503	349	28	.	.	PUNCT
ftr-503	350	1	the	the	DET
ftr-503	350	2	most	most	ADV
ftr-503	350	3	noteworthy	noteworthy	ADJ
ftr-503	350	4	feature	feature	NOUN
ftr-503	350	5	of	of	ADP
ftr-503	350	6	the	the	DET
ftr-503	350	7	cases	case	NOUN
ftr-503	350	8	and	and	CCONJ
ftr-503	350	9	rulings	ruling	NOUN
ftr-503	350	10	discussed	discuss	VERB
ftr-503	350	11	below	below	ADV
ftr-503	350	12	is	be	AUX
ftr-503	350	13	failure	failure	NOUN
ftr-503	350	14	of	of	ADP
ftr-503	350	15	the	the	DET
ftr-503	350	16	courts	court	NOUN
ftr-503	350	17	and	and	CCONJ
ftr-503	350	18	the	the	DET
ftr-503	350	19	service	service	NOUN
ftr-503	350	20	to	to	PART
ftr-503	350	21	discern	discern	VERB
ftr-503	350	22	the	the	DET
ftr-503	350	23	relevance	relevance	NOUN
ftr-503	350	24	of	of	ADP
ftr-503	350	25	the	the	DET
ftr-503	350	26	basic	basic	ADJ
ftr-503	350	27	distinction	distinction	NOUN
ftr-503	350	28	between	between	ADP
ftr-503	350	29	gratuitous	gratuitous	ADJ
ftr-503	350	30	and	and	CCONJ
ftr-503	350	31	nongratuitous	nongratuitous	ADJ
ftr-503	350	32	assignments	assignment	NOUN
ftr-503	350	33	of	of	ADP
ftr-503	350	34	income	income	NOUN
ftr-503	350	35	to	to	ADP
ftr-503	350	36	the	the	DET
ftr-503	350	37	question	question	NOUN
ftr-503	350	38	at	at	ADP
ftr-503	350	39	hand	hand	NOUN
ftr-503	350	40	.	.	PUNCT
ftr-503	351	1	not	not	PART
ftr-503	351	2	one	one	NUM
ftr-503	351	3	of	of	ADP
ftr-503	351	4	these	these	DET
ftr-503	351	5	cases	case	NOUN
ftr-503	351	6	or	or	CCONJ
ftr-503	351	7	rulings	ruling	NOUN
ftr-503	351	8	even	even	ADV
ftr-503	351	9	alludes	allude	VERB
ftr-503	351	10	to	to	ADP
ftr-503	351	11	this	this	DET
ftr-503	351	12	basic	basic	ADJ
ftr-503	351	13	distinction	distinction	NOUN
ftr-503	351	14	despite	despite	SCONJ
ftr-503	351	15	its	its	PRON
ftr-503	351	16	relevance	relevance	NOUN
ftr-503	351	17	.	.	PUNCT
ftr-503	352	1	part	part	NOUN
ftr-503	352	2	v	v	NOUN
ftr-503	352	3	will	will	AUX
ftr-503	352	4	show	show	VERB
ftr-503	352	5	that	that	SCONJ
ftr-503	352	6	this	this	DET
ftr-503	352	7	distinction	distinction	NOUN
ftr-503	352	8	provides	provide	VERB
ftr-503	352	9	a	a	DET
ftr-503	352	10	rational	rational	ADJ
ftr-503	352	11	basis	basis	NOUN
ftr-503	352	12	for	for	ADP
ftr-503	352	13	resolving	resolve	VERB
ftr-503	352	14	these	these	DET
ftr-503	352	15	problems	problem	NOUN
ftr-503	352	16	and	and	CCONJ
ftr-503	352	17	for	for	ADP
ftr-503	352	18	reconciling	reconcile	VERB
ftr-503	352	19	the	the	DET
ftr-503	352	20	cases	case	NOUN
ftr-503	352	21	and	and	CCONJ
ftr-503	352	22	rulings	ruling	NOUN
ftr-503	352	23	.	.	PUNCT
ftr-503	353	1	employment	employment	NOUN
ftr-503	353	2	remitted	remit	VERB
ftr-503	353	3	by	by	ADP
ftr-503	353	4	member	member	NOUN
ftr-503	353	5	of	of	ADP
ftr-503	353	6	religious	religious	ADJ
ftr-503	353	7	order	order	NOUN
ftr-503	353	8	to	to	PART
ftr-503	353	9	order	order	VERB
ftr-503	353	10	deductible	deductible	ADJ
ftr-503	353	11	under	under	ADP
ftr-503	353	12	irc	irc	PROPN
ftr-503	353	13	§	§	PROPN
ftr-503	353	14	170	170	NUM
ftr-503	353	15	)	)	PUNCT
ftr-503	353	16	.	.	PUNCT
ftr-503	354	1	73	73	NUM
ftr-503	354	2	.	.	PUNCT
ftr-503	355	1	irc	irc	AUX
ftr-503	355	2	§	§	PROPN
ftr-503	355	3	170(b)(1)(a)(i	170(b)(1)(a)(i	NUM
ftr-503	355	4	)	)	PUNCT
ftr-503	355	5	(	(	PUNCT
ftr-503	355	6	limiting	limit	VERB
ftr-503	355	7	charitable	charitable	ADJ
ftr-503	355	8	deduction	deduction	NOUN
ftr-503	355	9	to	to	ADP
ftr-503	355	10	50	50	NUM
ftr-503	355	11	%	%	NOUN
ftr-503	355	12	of	of	ADP
ftr-503	355	13	donor	donor	NOUN
ftr-503	355	14	's	's	PART
ftr-503	355	15	contribution	contribution	NOUN
ftr-503	355	16	base	base	NOUN
ftr-503	355	17	)	)	PUNCT
ftr-503	355	18	;	;	PUNCT
ftr-503	355	19	irc	irc	PROPN
ftr-503	355	20	§	§	PROPN
ftr-503	355	21	170(b)(1)(f	170(b)(1)(f	NUM
ftr-503	355	22	)	)	PUNCT
ftr-503	355	23	(	(	PUNCT
ftr-503	355	24	defining	define	VERB
ftr-503	355	25	"	"	PUNCT
ftr-503	355	26	contribution	contribution	NOUN
ftr-503	355	27	base	base	NOUN
ftr-503	355	28	"	"	PUNCT
ftr-503	355	29	as	as	SCONJ
ftr-503	355	30	taxpayer	taxpayer	NOUN
ftr-503	355	31	's	's	PART
ftr-503	355	32	adjusted	adjust	VERB
ftr-503	355	33	gross	gross	ADJ
ftr-503	355	34	income	income	NOUN
ftr-503	355	35	computed	compute	VERB
ftr-503	355	36	without	without	ADP
ftr-503	355	37	regard	regard	NOUN
ftr-503	355	38	to	to	ADP
ftr-503	355	39	any	any	DET
ftr-503	355	40	net	net	ADJ
ftr-503	355	41	operating	operating	NOUN
ftr-503	355	42	loss	loss	NOUN
ftr-503	355	43	carryback	carryback	NOUN
ftr-503	355	44	)	)	PUNCT
ftr-503	355	45	.	.	PUNCT
ftr-503	356	1	74	74	NUM
ftr-503	356	2	.	.	PUNCT
ftr-503	356	3	schneer	schneer	NOUN
ftr-503	356	4	,	,	PUNCT
ftr-503	356	5	97	97	NUM
ftr-503	356	6	t.c	t.c	PROPN
ftr-503	356	7	.	.	PUNCT
ftr-503	357	1	at	at	ADP
ftr-503	357	2	663	663	NUM
ftr-503	357	3	-	-	SYM
ftr-503	357	4	64	64	NUM
ftr-503	357	5	(	(	PUNCT
ftr-503	357	6	beghe	beghe	NOUN
ftr-503	357	7	,	,	PUNCT
ftr-503	357	8	j.	j.	PROPN
ftr-503	357	9	,	,	PUNCT
ftr-503	357	10	concurring	concur	VERB
ftr-503	357	11	)	)	PUNCT
ftr-503	357	12	.	.	PUNCT
ftr-503	358	1	75	75	NUM
ftr-503	358	2	.	.	PUNCT
ftr-503	359	1	i	i	PRON
ftr-503	359	2	d.	d.	PROPN
ftr-503	359	3	at	at	ADP
ftr-503	359	4	669	669	NUM
ftr-503	359	5	-	-	SYM
ftr-503	359	6	70	70	NUM
ftr-503	359	7	(	(	PUNCT
ftr-503	359	8	halpern	halpern	PROPN
ftr-503	359	9	,	,	PUNCT
ftr-503	359	10	j.	j.	PROPN
ftr-503	359	11	,	,	PUNCT
ftr-503	359	12	dissenting	dissent	VERB
ftr-503	359	13	)	)	PUNCT
ftr-503	359	14	.	.	PUNCT
ftr-503	360	1	martin	martin	PROPN
ftr-503	360	2	b.	b.	PROPN
ftr-503	360	3	cowan	cowan	PROPN
ftr-503	360	4	asserts	assert	VERB
ftr-503	360	5	that	that	SCONJ
ftr-503	360	6	if	if	SCONJ
ftr-503	360	7	the	the	DET
ftr-503	360	8	amount	amount	NOUN
ftr-503	360	9	paid	pay	VERB
ftr-503	360	10	over	over	ADP
ftr-503	360	11	to	to	ADP
ftr-503	360	12	the	the	DET
ftr-503	360	13	firm	firm	NOUN
ftr-503	360	14	is	be	AUX
ftr-503	360	15	a	a	DET
ftr-503	360	16	nondeductible	nondeductible	ADJ
ftr-503	360	17	capital	capital	NOUN
ftr-503	360	18	contribution	contribution	NOUN
ftr-503	360	19	under	under	ADP
ftr-503	360	20	irc	irc	PROPN
ftr-503	360	21	§	§	PROPN
ftr-503	360	22	721	721	NUM
ftr-503	360	23	,	,	PUNCT
ftr-503	360	24	then	then	ADV
ftr-503	360	25	that	that	DET
ftr-503	360	26	amount	amount	NOUN
ftr-503	360	27	must	must	AUX
ftr-503	360	28	be	be	AUX
ftr-503	360	29	excluded	exclude	VERB
ftr-503	360	30	from	from	ADP
ftr-503	360	31	the	the	DET
ftr-503	360	32	firm	firm	NOUN
ftr-503	360	33	's	's	PART
ftr-503	360	34	taxable	taxable	ADJ
ftr-503	360	35	income	income	NOUN
ftr-503	360	36	.	.	PUNCT
ftr-503	361	1	he	he	PRON
ftr-503	361	2	further	far	ADV
ftr-503	361	3	argues	argue	VERB
ftr-503	361	4	that	that	SCONJ
ftr-503	361	5	the	the	DET
ftr-503	361	6	reduction	reduction	NOUN
ftr-503	361	7	in	in	ADP
ftr-503	361	8	the	the	DET
ftr-503	361	9	firm	firm	NOUN
ftr-503	361	10	's	's	PART
ftr-503	361	11	taxable	taxable	ADJ
ftr-503	361	12	income	income	NOUN
ftr-503	361	13	must	must	AUX
ftr-503	361	14	be	be	AUX
ftr-503	361	15	allocated	allocate	VERB
ftr-503	361	16	solely	solely	ADV
ftr-503	361	17	to	to	ADP
ftr-503	361	18	the	the	DET
ftr-503	361	19	contributing	contribute	VERB
ftr-503	361	20	partner	partner	NOUN
ftr-503	361	21	's	's	PART
ftr-503	361	22	share	share	NOUN
ftr-503	361	23	of	of	ADP
ftr-503	361	24	taxable	taxable	ADJ
ftr-503	361	25	income	income	NOUN
ftr-503	361	26	to	to	PART
ftr-503	361	27	satisfy	satisfy	VERB
ftr-503	361	28	the	the	DET
ftr-503	361	29	economic	economic	ADJ
ftr-503	361	30	effect	effect	NOUN
ftr-503	361	31	requirement	requirement	NOUN
ftr-503	361	32	of	of	ADP
ftr-503	361	33	irc	irc	PROPN
ftr-503	361	34	§	§	PROPN
ftr-503	361	35	704(b	704(b	PROPN
ftr-503	361	36	)	)	PUNCT
ftr-503	361	37	.	.	PUNCT
ftr-503	362	1	the	the	DET
ftr-503	362	2	result	result	NOUN
ftr-503	362	3	is	be	AUX
ftr-503	362	4	that	that	SCONJ
ftr-503	362	5	the	the	DET
ftr-503	362	6	contributing	contribute	VERB
ftr-503	362	7	partner	partner	NOUN
ftr-503	362	8	will	will	AUX
ftr-503	362	9	not	not	PART
ftr-503	362	10	be	be	AUX
ftr-503	362	11	taxed	tax	VERB
ftr-503	362	12	twice	twice	ADV
ftr-503	362	13	on	on	ADP
ftr-503	362	14	the	the	DET
ftr-503	362	15	same	same	ADJ
ftr-503	362	16	income	income	NOUN
ftr-503	362	17	.	.	PUNCT
ftr-503	363	1	cowan	cowan	PROPN
ftr-503	363	2	,	,	PUNCT
ftr-503	363	3	supra	supra	PROPN
ftr-503	363	4	note	note	PROPN
ftr-503	363	5	20	20	NUM
ftr-503	363	6	,	,	PUNCT
ftr-503	363	7	at	at	ADP
ftr-503	363	8	1542	1542	NUM
ftr-503	363	9	-	-	SYM
ftr-503	363	10	44	44	NUM
ftr-503	363	11	.	.	PUNCT
ftr-503	364	1	[	[	X
ftr-503	364	2	vol	vol	NOUN
ftr-503	364	3	1:11	1:11	NUM
ftr-503	364	4	scimeer	scimeer	NOUN
ftr-503	364	5	vt	vt	PROPN
ftr-503	364	6	conmissioner	conmissioner	PROPN
ftr-503	364	7	b.	b.	PROPN
ftr-503	364	8	the	the	DET
ftr-503	364	9	similarity	similarity	NOUN
ftr-503	364	10	test	test	NOUN
ftr-503	364	11	partnership	partnership	NOUN
ftr-503	364	12	agreements	agreement	NOUN
ftr-503	364	13	frequently	frequently	ADV
ftr-503	364	14	require	require	VERB
ftr-503	364	15	every	every	DET
ftr-503	364	16	partner	partner	NOUN
ftr-503	364	17	to	to	PART
ftr-503	364	18	turn	turn	VERB
ftr-503	364	19	over	over	ADP
ftr-503	364	20	to	to	ADP
ftr-503	364	21	the	the	DET
ftr-503	364	22	partnership	partnership	NOUN
ftr-503	364	23	all	all	DET
ftr-503	364	24	income	income	NOUN
ftr-503	364	25	he	he	PRON
ftr-503	364	26	earns	earn	VERB
ftr-503	364	27	regardless	regardless	ADV
ftr-503	364	28	of	of	ADP
ftr-503	364	29	whether	whether	SCONJ
ftr-503	364	30	he	he	PRON
ftr-503	364	31	earns	earn	VERB
ftr-503	364	32	that	that	DET
ftr-503	364	33	income	income	NOUN
ftr-503	364	34	in	in	ADP
ftr-503	364	35	his	his	PRON
ftr-503	364	36	capacity	capacity	NOUN
ftr-503	364	37	as	as	ADP
ftr-503	364	38	a	a	DET
ftr-503	364	39	partner	partner	NOUN
ftr-503	364	40	or	or	CCONJ
ftr-503	364	41	in	in	ADP
ftr-503	364	42	his	his	PRON
ftr-503	364	43	individual	individual	ADJ
ftr-503	364	44	capacity	capacity	NOUN
ftr-503	364	45	.	.	PUNCT
ftr-503	365	1	6	6	NUM
ftr-503	365	2	thus	thus	ADV
ftr-503	365	3	,	,	PUNCT
ftr-503	365	4	many	many	ADJ
ftr-503	365	5	law	law	NOUN
ftr-503	365	6	partnerships	partnership	NOUN
ftr-503	365	7	require	require	VERB
ftr-503	365	8	their	their	PRON
ftr-503	365	9	partners	partner	NOUN
ftr-503	365	10	to	to	PART
ftr-503	365	11	turn	turn	VERB
ftr-503	365	12	over	over	ADP
ftr-503	365	13	to	to	ADP
ftr-503	365	14	the	the	DET
ftr-503	365	15	partnership	partnership	NOUN
ftr-503	365	16	all	all	DET
ftr-503	365	17	fees	fee	NOUN
ftr-503	365	18	they	they	PRON
ftr-503	365	19	earn	earn	VERB
ftr-503	365	20	for	for	ADP
ftr-503	365	21	serving	serve	VERB
ftr-503	365	22	as	as	ADP
ftr-503	365	23	executors	executor	NOUN
ftr-503	365	24	or	or	CCONJ
ftr-503	365	25	as	as	ADP
ftr-503	365	26	corporate	corporate	ADJ
ftr-503	365	27	directors	director	NOUN
ftr-503	365	28	.	.	PUNCT
ftr-503	365	29	'	'	PUNCT
ftr-503	366	1	the	the	DET
ftr-503	366	2	purpose	purpose	NOUN
ftr-503	366	3	of	of	ADP
ftr-503	366	4	this	this	DET
ftr-503	366	5	provision	provision	NOUN
ftr-503	366	6	is	be	AUX
ftr-503	366	7	to	to	PART
ftr-503	366	8	assure	assure	VERB
ftr-503	366	9	that	that	SCONJ
ftr-503	366	10	no	no	DET
ftr-503	366	11	partner	partner	NOUN
ftr-503	366	12	will	will	AUX
ftr-503	366	13	be	be	AUX
ftr-503	366	14	tempted	tempt	VERB
ftr-503	366	15	to	to	PART
ftr-503	366	16	divert	divert	VERB
ftr-503	366	17	his	his	PRON
ftr-503	366	18	time	time	NOUN
ftr-503	366	19	and	and	CCONJ
ftr-503	366	20	attention	attention	NOUN
ftr-503	366	21	from	from	ADP
ftr-503	366	22	partnership	partnership	NOUN
ftr-503	366	23	matters	matter	NOUN
ftr-503	366	24	to	to	ADP
ftr-503	366	25	those	those	DET
ftr-503	366	26	matters	matter	NOUN
ftr-503	366	27	in	in	ADP
ftr-503	366	28	which	which	PRON
ftr-503	366	29	he	he	PRON
ftr-503	366	30	receives	receive	VERB
ftr-503	366	31	all	all	DET
ftr-503	366	32	the	the	DET
ftr-503	366	33	income.78	income.78	NOUN
ftr-503	366	34	by	by	ADP
ftr-503	366	35	requiring	require	VERB
ftr-503	366	36	the	the	DET
ftr-503	366	37	partners	partner	NOUN
ftr-503	366	38	to	to	PART
ftr-503	366	39	pool	pool	VERB
ftr-503	366	40	all	all	DET
ftr-503	366	41	their	their	PRON
ftr-503	366	42	earned	earn	VERB
ftr-503	366	43	income	income	NOUN
ftr-503	366	44	from	from	ADP
ftr-503	366	45	whatever	whatever	DET
ftr-503	366	46	source	source	NOUN
ftr-503	366	47	derived	derive	VERB
ftr-503	366	48	,	,	PUNCT
ftr-503	366	49	the	the	DET
ftr-503	366	50	partnership	partnership	NOUN
ftr-503	366	51	ensures	ensure	VERB
ftr-503	366	52	that	that	SCONJ
ftr-503	366	53	the	the	DET
ftr-503	366	54	partners	partner	NOUN
ftr-503	366	55	will	will	AUX
ftr-503	366	56	maximize	maximize	VERB
ftr-503	366	57	their	their	PRON
ftr-503	366	58	efforts	effort	NOUN
ftr-503	366	59	on	on	ADP
ftr-503	366	60	behalf	behalf	NOUN
ftr-503	366	61	of	of	ADP
ftr-503	366	62	the	the	DET
ftr-503	366	63	partnership	partnership	NOUN
ftr-503	366	64	as	as	ADP
ftr-503	366	65	a	a	DET
ftr-503	366	66	whole	whole	NOUN
ftr-503	366	67	.	.	PUNCT
ftr-503	367	1	a	a	DET
ftr-503	367	2	series	series	NOUN
ftr-503	367	3	of	of	ADP
ftr-503	367	4	rulings	ruling	NOUN
ftr-503	367	5	has	have	AUX
ftr-503	367	6	considered	consider	VERB
ftr-503	367	7	whether	whether	SCONJ
ftr-503	367	8	income	income	NOUN
ftr-503	367	9	earned	earn	VERB
ftr-503	367	10	by	by	ADP
ftr-503	367	11	a	a	DET
ftr-503	367	12	partner	partner	NOUN
ftr-503	367	13	in	in	ADP
ftr-503	367	14	his	his	PRON
ftr-503	367	15	individual	individual	ADJ
ftr-503	367	16	capacity	capacity	NOUN
ftr-503	367	17	which	which	PRON
ftr-503	367	18	he	he	PRON
ftr-503	367	19	pays	pay	VERB
ftr-503	367	20	over	over	ADP
ftr-503	367	21	to	to	ADP
ftr-503	367	22	the	the	DET
ftr-503	367	23	partnership	partnership	NOUN
ftr-503	367	24	pursuant	pursuant	ADJ
ftr-503	367	25	to	to	ADP
ftr-503	367	26	such	such	DET
ftr-503	367	27	an	an	DET
ftr-503	367	28	agreement	agreement	NOUN
ftr-503	367	29	is	be	AUX
ftr-503	367	30	taxable	taxable	ADJ
ftr-503	367	31	to	to	ADP
ftr-503	367	32	the	the	DET
ftr-503	367	33	partner	partner	NOUN
ftr-503	367	34	under	under	ADP
ftr-503	367	35	the	the	DET
ftr-503	367	36	assignment	assignment	NOUN
ftr-503	367	37	of	of	ADP
ftr-503	367	38	income	income	NOUN
ftr-503	367	39	doctrine	doctrine	NOUN
ftr-503	367	40	or	or	CCONJ
ftr-503	367	41	reportable	reportable	ADJ
ftr-503	367	42	by	by	ADP
ftr-503	367	43	the	the	DET
ftr-503	367	44	partnership	partnership	NOUN
ftr-503	367	45	.	.	PUNCT
ftr-503	368	1	the	the	DET
ftr-503	368	2	service	service	NOUN
ftr-503	368	3	initially	initially	ADV
ftr-503	368	4	ruled	rule	VERB
ftr-503	368	5	that	that	SCONJ
ftr-503	368	6	the	the	DET
ftr-503	368	7	income	income	NOUN
ftr-503	368	8	was	be	AUX
ftr-503	368	9	taxable	taxable	ADJ
ftr-503	368	10	to	to	ADP
ftr-503	368	11	the	the	DET
ftr-503	368	12	individual	individual	ADJ
ftr-503	368	13	partner	partner	NOUN
ftr-503	368	14	if	if	SCONJ
ftr-503	368	15	the	the	DET
ftr-503	368	16	activity	activity	NOUN
ftr-503	368	17	producing	produce	VERB
ftr-503	368	18	the	the	DET
ftr-503	368	19	income	income	NOUN
ftr-503	368	20	was	be	AUX
ftr-503	368	21	one	one	NUM
ftr-503	368	22	which	which	PRON
ftr-503	368	23	the	the	DET
ftr-503	368	24	partnership	partnership	NOUN
ftr-503	368	25	could	could	AUX
ftr-503	368	26	not	not	PART
ftr-503	368	27	,	,	PUNCT
ftr-503	368	28	or	or	CCONJ
ftr-503	368	29	did	do	AUX
ftr-503	368	30	not	not	PART
ftr-503	368	31	,	,	PUNCT
ftr-503	368	32	perform	perform	VERB
ftr-503	368	33	as	as	ADP
ftr-503	368	34	an	an	DET
ftr-503	368	35	entity	entity	NOUN
ftr-503	368	36	.	.	PUNCT
ftr-503	369	1	thus	thus	ADV
ftr-503	369	2	,	,	PUNCT
ftr-503	369	3	it	it	PRON
ftr-503	369	4	held	hold	VERB
ftr-503	369	5	that	that	SCONJ
ftr-503	369	6	compensation	compensation	NOUN
ftr-503	369	7	received	receive	VERB
ftr-503	369	8	by	by	ADP
ftr-503	369	9	a	a	DET
ftr-503	369	10	partner	partner	NOUN
ftr-503	369	11	for	for	ADP
ftr-503	369	12	his	his	PRON
ftr-503	369	13	active	active	ADJ
ftr-503	369	14	service	service	NOUN
ftr-503	369	15	in	in	ADP
ftr-503	369	16	the	the	DET
ftr-503	369	17	military	military	NOUN
ftr-503	369	18	that	that	PRON
ftr-503	369	19	he	he	PRON
ftr-503	369	20	paid	pay	VERB
ftr-503	369	21	over	over	ADP
ftr-503	369	22	to	to	ADP
ftr-503	369	23	the	the	DET
ftr-503	369	24	partnership	partnership	NOUN
ftr-503	369	25	was	be	AUX
ftr-503	369	26	taxable	taxable	ADJ
ftr-503	369	27	to	to	ADP
ftr-503	369	28	him	he	PRON
ftr-503	369	29	and	and	CCONJ
ftr-503	369	30	not	not	PART
ftr-503	369	31	reportable	reportable	ADJ
ftr-503	369	32	by	by	ADP
ftr-503	369	33	the	the	DET
ftr-503	369	34	partnership	partnership	NOUN
ftr-503	369	35	:	:	PUNCT
ftr-503	369	36	obviously	obviously	ADV
ftr-503	369	37	,	,	PUNCT
ftr-503	369	38	a	a	DET
ftr-503	369	39	partnership	partnership	NOUN
ftr-503	369	40	can	can	AUX
ftr-503	369	41	not	not	PART
ftr-503	369	42	[	[	X
ftr-503	369	43	sic	sic	ADJ
ftr-503	369	44	]	]	X
ftr-503	369	45	exist	exist	VERB
ftr-503	369	46	for	for	ADP
ftr-503	369	47	the	the	DET
ftr-503	369	48	purpose	purpose	NOUN
ftr-503	369	49	of	of	ADP
ftr-503	369	50	serving	serve	VERB
ftr-503	369	51	in	in	ADP
ftr-503	369	52	the	the	DET
ftr-503	369	53	armed	armed	ADJ
ftr-503	369	54	forces	force	NOUN
ftr-503	369	55	,	,	PUNCT
ftr-503	369	56	and	and	CCONJ
ftr-503	369	57	it	it	PRON
ftr-503	369	58	is	be	AUX
ftr-503	369	59	clear	clear	ADJ
ftr-503	369	60	that	that	SCONJ
ftr-503	369	61	compensation	compensation	NOUN
ftr-503	369	62	and	and	CCONJ
ftr-503	369	63	allowances	allowance	NOUN
ftr-503	369	64	received	receive	VERB
ftr-503	369	65	by	by	ADP
ftr-503	369	66	an	an	DET
ftr-503	369	67	individual	individual	NOUN
ftr-503	369	68	for	for	ADP
ftr-503	369	69	military	military	ADJ
ftr-503	369	70	service	service	NOUN
ftr-503	369	71	can	can	AUX
ftr-503	369	72	not	not	PART
ftr-503	369	73	[	[	X
ftr-503	369	74	sic	sic	ADJ
ftr-503	369	75	]	]	PUNCT
ftr-503	369	76	be	be	AUX
ftr-503	369	77	transmuted	transmute	VERB
ftr-503	369	78	,	,	PUNCT
ftr-503	369	79	in	in	ADP
ftr-503	369	80	the	the	DET
ftr-503	369	81	manner	manner	NOUN
ftr-503	369	82	here	here	ADV
ftr-503	369	83	involved	involve	VERB
ftr-503	369	84	,	,	PUNCT
ftr-503	369	85	into	into	ADP
ftr-503	369	86	earnings	earning	NOUN
ftr-503	369	87	and	and	CCONJ
ftr-503	369	88	profits	profit	NOUN
ftr-503	369	89	(	(	PUNCT
ftr-503	369	90	as	as	ADP
ftr-503	369	91	such	such	ADJ
ftr-503	369	92	)	)	PUNCT
ftr-503	369	93	of	of	ADP
ftr-503	369	94	a	a	DET
ftr-503	369	95	partnership	partnership	NOUN
ftr-503	369	96	of	of	ADP
ftr-503	369	97	which	which	PRON
ftr-503	369	98	he	he	PRON
ftr-503	369	99	is	be	AUX
ftr-503	369	100	a	a	DET
ftr-503	369	101	member	member	NOUN
ftr-503	369	102	.	.	PUNCT
ftr-503	370	1	9	9	NUM
ftr-503	370	2	76	76	NUM
ftr-503	370	3	.	.	PUNCT
ftr-503	371	1	cowan	cowan	PROPN
ftr-503	371	2	,	,	PUNCT
ftr-503	371	3	supra	supra	PROPN
ftr-503	371	4	note	note	PROPN
ftr-503	371	5	20	20	NUM
ftr-503	371	6	,	,	PUNCT
ftr-503	371	7	at	at	ADP
ftr-503	371	8	1541	1541	NUM
ftr-503	371	9	;	;	PUNCT
ftr-503	371	10	william	william	PROPN
ftr-503	371	11	l.	l.	PROPN
ftr-503	371	12	raby	raby	PROPN
ftr-503	371	13	,	,	PUNCT
ftr-503	371	14	outside	outside	ADJ
ftr-503	371	15	income	income	NOUN
ftr-503	371	16	of	of	ADP
ftr-503	371	17	professionals	professional	NOUN
ftr-503	371	18	who	who	PRON
ftr-503	371	19	practice	practice	VERB
ftr-503	371	20	in	in	ADP
ftr-503	371	21	firms	firm	NOUN
ftr-503	371	22	,	,	PUNCT
ftr-503	371	23	54	54	NUM
ftr-503	371	24	tax	tax	NOUN
ftr-503	371	25	notes	note	NOUN
ftr-503	371	26	423	423	NUM
ftr-503	371	27	,	,	PUNCT
ftr-503	371	28	423	423	NUM
ftr-503	371	29	-	-	SYM
ftr-503	371	30	24	24	NUM
ftr-503	371	31	(	(	PUNCT
ftr-503	371	32	jan	jan	PROPN
ftr-503	371	33	.	.	PROPN
ftr-503	371	34	27	27	NUM
ftr-503	371	35	,	,	PUNCT
ftr-503	371	36	1992	1992	NUM
ftr-503	371	37	)	)	PUNCT
ftr-503	371	38	(	(	PUNCT
ftr-503	371	39	listing	list	VERB
ftr-503	371	40	types	type	NOUN
ftr-503	371	41	of	of	ADP
ftr-503	371	42	income	income	NOUN
ftr-503	371	43	that	that	SCONJ
ftr-503	371	44	partners	partner	NOUN
ftr-503	371	45	are	be	AUX
ftr-503	371	46	usually	usually	ADV
ftr-503	371	47	required	require	VERB
ftr-503	371	48	to	to	PART
ftr-503	371	49	turn	turn	VERB
ftr-503	371	50	over	over	ADP
ftr-503	371	51	to	to	ADP
ftr-503	371	52	their	their	PRON
ftr-503	371	53	partnerships	partnership	NOUN
ftr-503	371	54	)	)	PUNCT
ftr-503	371	55	.	.	PUNCT
ftr-503	372	1	77	77	NUM
ftr-503	372	2	.	.	PUNCT
ftr-503	373	1	see	see	VERB
ftr-503	373	2	raby	raby	PROPN
ftr-503	373	3	,	,	PUNCT
ftr-503	373	4	supra	supra	PROPN
ftr-503	373	5	note	note	NOUN
ftr-503	373	6	76	76	NUM
ftr-503	373	7	,	,	PUNCT
ftr-503	373	8	at	at	ADP
ftr-503	373	9	423	423	NUM
ftr-503	373	10	-	-	SYM
ftr-503	373	11	24	24	NUM
ftr-503	373	12	.	.	PUNCT
ftr-503	374	1	78	78	NUM
ftr-503	374	2	.	.	PUNCT
ftr-503	375	1	see	see	VERB
ftr-503	375	2	cowan	cowan	PROPN
ftr-503	375	3	,	,	PUNCT
ftr-503	375	4	supra	supra	PROPN
ftr-503	375	5	note	note	PROPN
ftr-503	375	6	20	20	NUM
ftr-503	375	7	,	,	PUNCT
ftr-503	375	8	at	at	ADP
ftr-503	375	9	1541	1541	NUM
ftr-503	375	10	.	.	PUNCT
ftr-503	376	1	the	the	DET
ftr-503	376	2	author	author	NOUN
ftr-503	376	3	noted	note	VERB
ftr-503	376	4	that	that	SCONJ
ftr-503	376	5	:	:	PUNCT
ftr-503	376	6	[	[	X
ftr-503	376	7	a	a	X
ftr-503	376	8	]	]	X
ftr-503	376	9	firm	firm	NOUN
ftr-503	376	10	can	can	AUX
ftr-503	376	11	not	not	PART
ftr-503	376	12	long	long	ADV
ftr-503	376	13	exist	exist	VERB
ftr-503	376	14	if	if	SCONJ
ftr-503	376	15	each	each	DET
ftr-503	376	16	partner	partner	NOUN
ftr-503	376	17	can	can	AUX
ftr-503	376	18	go	go	VERB
ftr-503	376	19	off	off	ADP
ftr-503	376	20	on	on	ADP
ftr-503	376	21	his	his	PRON
ftr-503	376	22	own	own	ADJ
ftr-503	376	23	whenever	whenever	SCONJ
ftr-503	376	24	he	he	PRON
ftr-503	376	25	determines	determine	VERB
ftr-503	376	26	his	his	PRON
ftr-503	376	27	personal	personal	ADJ
ftr-503	376	28	interest	interest	NOUN
ftr-503	376	29	would	would	AUX
ftr-503	376	30	be	be	AUX
ftr-503	376	31	benefitted	benefit	VERB
ftr-503	376	32	by	by	ADP
ftr-503	376	33	doing	do	VERB
ftr-503	376	34	so	so	ADV
ftr-503	376	35	....	....	PUNCT
ftr-503	376	36	accordingly	accordingly	ADV
ftr-503	376	37	,	,	PUNCT
ftr-503	376	38	it	it	PRON
ftr-503	376	39	is	be	AUX
ftr-503	376	40	common	common	ADJ
ftr-503	376	41	,	,	PUNCT
ftr-503	376	42	if	if	SCONJ
ftr-503	376	43	not	not	PART
ftr-503	376	44	close	close	ADJ
ftr-503	376	45	to	to	ADP
ftr-503	376	46	universal	universal	ADJ
ftr-503	376	47	,	,	PUNCT
ftr-503	376	48	to	to	PART
ftr-503	376	49	insist	insist	VERB
ftr-503	376	50	that	that	SCONJ
ftr-503	376	51	all	all	DET
ftr-503	376	52	partners	partner	NOUN
ftr-503	376	53	...	...	PUNCT
ftr-503	376	54	bring	bring	VERB
ftr-503	376	55	all	all	PRON
ftr-503	376	56	of	of	ADP
ftr-503	376	57	their	their	PRON
ftr-503	376	58	law	law	NOUN
ftr-503	376	59	and	and	CCONJ
ftr-503	376	60	law	law	NOUN
ftr-503	376	61	-	-	PUNCT
ftr-503	376	62	related	relate	VERB
ftr-503	376	63	activities	activity	NOUN
ftr-503	376	64	into	into	ADP
ftr-503	376	65	the	the	DET
ftr-503	376	66	firm	firm	NOUN
ftr-503	376	67	and	and	CCONJ
ftr-503	376	68	that	that	SCONJ
ftr-503	376	69	any	any	DET
ftr-503	376	70	services	service	NOUN
ftr-503	376	71	they	they	PRON
ftr-503	376	72	render	render	VERB
ftr-503	376	73	in	in	ADP
ftr-503	376	74	connection	connection	NOUN
ftr-503	376	75	with	with	ADP
ftr-503	376	76	such	such	ADJ
ftr-503	376	77	matters	matter	NOUN
ftr-503	376	78	be	be	VERB
ftr-503	376	79	on	on	ADP
ftr-503	376	80	behalf	behalf	NOUN
ftr-503	376	81	of	of	ADP
ftr-503	376	82	the	the	DET
ftr-503	376	83	firm	firm	NOUN
ftr-503	376	84	.	.	PUNCT
ftr-503	377	1	i	i	PRON
ftr-503	377	2	d.	d.	PROPN
ftr-503	377	3	79	79	NUM
ftr-503	377	4	.	.	PUNCT
ftr-503	378	1	i.t	i.t	PROPN
ftr-503	378	2	.	.	NOUN
ftr-503	378	3	3824	3824	NUM
ftr-503	378	4	,	,	PUNCT
ftr-503	378	5	1946	1946	NUM
ftr-503	378	6	-	-	SYM
ftr-503	378	7	2	2	NUM
ftr-503	378	8	c.b	c.b	PROPN
ftr-503	378	9	.	.	PROPN
ftr-503	378	10	37	37	NUM
ftr-503	378	11	,	,	PUNCT
ftr-503	378	12	38	38	NUM
ftr-503	378	13	.	.	NUM
ftr-503	378	14	19931	19931	NUM
ftr-503	378	15	florida	florida	PROPN
ftr-503	378	16	tax	tax	PROPN
ftr-503	378	17	review	review	NOUN
ftr-503	378	18	likewise	likewise	ADV
ftr-503	378	19	,	,	PUNCT
ftr-503	378	20	it	it	PRON
ftr-503	378	21	ruled	rule	VERB
ftr-503	378	22	that	that	SCONJ
ftr-503	378	23	the	the	DET
ftr-503	378	24	salary	salary	NOUN
ftr-503	378	25	received	receive	VERB
ftr-503	378	26	by	by	ADP
ftr-503	378	27	a	a	DET
ftr-503	378	28	partner	partner	NOUN
ftr-503	378	29	for	for	ADP
ftr-503	378	30	his	his	PRON
ftr-503	378	31	service	service	NOUN
ftr-503	378	32	as	as	ADP
ftr-503	378	33	an	an	DET
ftr-503	378	34	elected	elect	VERB
ftr-503	378	35	official	official	NOUN
ftr-503	378	36	which	which	PRON
ftr-503	378	37	he	he	PRON
ftr-503	378	38	turned	turn	VERB
ftr-503	378	39	over	over	ADP
ftr-503	378	40	to	to	ADP
ftr-503	378	41	the	the	DET
ftr-503	378	42	partnership	partnership	NOUN
ftr-503	378	43	was	be	AUX
ftr-503	378	44	taxable	taxable	ADJ
ftr-503	378	45	to	to	ADP
ftr-503	378	46	the	the	DET
ftr-503	378	47	partner	partner	NOUN
ftr-503	378	48	individually	individually	ADV
ftr-503	378	49	since	since	SCONJ
ftr-503	378	50	"	"	PUNCT
ftr-503	378	51	[	[	X
ftr-503	378	52	a	a	X
ftr-503	378	53	]	]	X
ftr-503	378	54	partnership	partnership	NOUN
ftr-503	378	55	can	can	AUX
ftr-503	378	56	not	not	PART
ftr-503	378	57	exist	exist	VERB
ftr-503	378	58	for	for	ADP
ftr-503	378	59	the	the	DET
ftr-503	378	60	purpose	purpose	NOUN
ftr-503	378	61	of	of	ADP
ftr-503	378	62	serving	serve	VERB
ftr-503	378	63	as	as	ADP
ftr-503	378	64	an	an	DET
ftr-503	378	65	elected	elect	VERB
ftr-503	378	66	public	public	ADJ
ftr-503	378	67	official	official	NOUN
ftr-503	378	68	.	.	PUNCT
ftr-503	378	69	""s	""s	PUNCT
ftr-503	379	1	the	the	DET
ftr-503	379	2	service	service	NOUN
ftr-503	379	3	retreated	retreat	VERB
ftr-503	379	4	from	from	ADP
ftr-503	379	5	this	this	DET
ftr-503	379	6	position	position	NOUN
ftr-503	379	7	in	in	ADP
ftr-503	379	8	a	a	DET
ftr-503	379	9	1964	1964	NUM
ftr-503	379	10	ruling	ruling	NOUN
ftr-503	379	11	which	which	PRON
ftr-503	379	12	held	hold	VERB
ftr-503	379	13	that	that	SCONJ
ftr-503	379	14	fees	fee	NOUN
ftr-503	379	15	turned	turn	VERB
ftr-503	379	16	over	over	ADP
ftr-503	379	17	to	to	ADP
ftr-503	379	18	a	a	DET
ftr-503	379	19	partnership	partnership	NOUN
ftr-503	379	20	by	by	ADP
ftr-503	379	21	a	a	DET
ftr-503	379	22	partner	partner	NOUN
ftr-503	379	23	for	for	ADP
ftr-503	379	24	a	a	DET
ftr-503	379	25	service	service	NOUN
ftr-503	379	26	which	which	PRON
ftr-503	379	27	the	the	DET
ftr-503	379	28	partnership	partnership	NOUN
ftr-503	379	29	did	do	VERB
ftr-503	379	30	not	not	PART
ftr-503	379	31	,	,	PUNCT
ftr-503	379	32	or	or	CCONJ
ftr-503	379	33	could	could	AUX
ftr-503	379	34	not	not	PART
ftr-503	379	35	,	,	PUNCT
ftr-503	379	36	provide	provide	VERB
ftr-503	379	37	would	would	AUX
ftr-503	379	38	nevertheless	nevertheless	ADV
ftr-503	379	39	be	be	AUX
ftr-503	379	40	reportable	reportable	ADJ
ftr-503	379	41	by	by	ADP
ftr-503	379	42	the	the	DET
ftr-503	379	43	partnership	partnership	NOUN
ftr-503	379	44	so	so	ADV
ftr-503	379	45	long	long	ADV
ftr-503	379	46	as	as	SCONJ
ftr-503	379	47	the	the	DET
ftr-503	379	48	service	service	NOUN
ftr-503	379	49	was	be	AUX
ftr-503	379	50	"	"	PUNCT
ftr-503	379	51	similar	similar	ADJ
ftr-503	379	52	"	"	PUNCT
ftr-503	379	53	to	to	ADP
ftr-503	379	54	those	those	PRON
ftr-503	379	55	performed	perform	VERB
ftr-503	379	56	by	by	ADP
ftr-503	379	57	the	the	DET
ftr-503	379	58	partnership	partnership	NOUN
ftr-503	379	59	.	.	PUNCT
ftr-503	380	1	"	"	PUNCT
ftr-503	380	2	'	'	PUNCT
ftr-503	380	3	the	the	DET
ftr-503	380	4	service	service	NOUN
ftr-503	380	5	expanded	expand	VERB
ftr-503	380	6	on	on	ADP
ftr-503	380	7	the	the	DET
ftr-503	380	8	"	"	PUNCT
ftr-503	380	9	similarity	similarity	NOUN
ftr-503	380	10	"	"	PUNCT
ftr-503	380	11	test	test	NOUN
ftr-503	380	12	in	in	ADP
ftr-503	380	13	a	a	DET
ftr-503	380	14	1980	1980	NUM
ftr-503	380	15	ruling	ruling	NOUN
ftr-503	380	16	which	which	PRON
ftr-503	380	17	held	hold	VERB
ftr-503	380	18	that	that	DET
ftr-503	380	19	executor	executor	NOUN
ftr-503	380	20	's	's	PART
ftr-503	380	21	commissions	commission	NOUN
ftr-503	380	22	turned	turn	VERB
ftr-503	380	23	over	over	ADP
ftr-503	380	24	by	by	ADP
ftr-503	380	25	a	a	DET
ftr-503	380	26	partner	partner	NOUN
ftr-503	380	27	to	to	ADP
ftr-503	380	28	his	his	PRON
ftr-503	380	29	accounting	accounting	NOUN
ftr-503	380	30	firm	firm	NOUN
ftr-503	380	31	pursuant	pursuant	ADJ
ftr-503	380	32	to	to	ADP
ftr-503	380	33	the	the	DET
ftr-503	380	34	partnership	partnership	NOUN
ftr-503	380	35	agreement	agreement	NOUN
ftr-503	380	36	were	be	AUX
ftr-503	380	37	reportable	reportable	ADJ
ftr-503	380	38	by	by	ADP
ftr-503	380	39	the	the	DET
ftr-503	380	40	partnership	partnership	NOUN
ftr-503	380	41	,	,	PUNCT
ftr-503	380	42	and	and	CCONJ
ftr-503	380	43	not	not	PART
ftr-503	380	44	the	the	DET
ftr-503	380	45	partner	partner	NOUN
ftr-503	380	46	,	,	PUNCT
ftr-503	380	47	even	even	ADV
ftr-503	380	48	though	though	SCONJ
ftr-503	380	49	state	state	NOUN
ftr-503	380	50	law	law	NOUN
ftr-503	380	51	prohibited	prohibit	VERB
ftr-503	380	52	a	a	DET
ftr-503	380	53	partnership	partnership	NOUN
ftr-503	380	54	from	from	ADP
ftr-503	380	55	acting	act	VERB
ftr-503	380	56	as	as	ADP
ftr-503	380	57	executor.8	executor.8	PROPN
ftr-503	380	58	2	2	NUM
ftr-503	380	59	the	the	DET
ftr-503	380	60	ruling	ruling	NOUN
ftr-503	380	61	reasoned	reason	VERB
ftr-503	380	62	that	that	SCONJ
ftr-503	380	63	although	although	SCONJ
ftr-503	380	64	state	state	NOUN
ftr-503	380	65	law	law	NOUN
ftr-503	380	66	prohibited	prohibit	VERB
ftr-503	380	67	a	a	DET
ftr-503	380	68	partnership	partnership	NOUN
ftr-503	380	69	from	from	ADP
ftr-503	380	70	serving	serve	VERB
ftr-503	380	71	as	as	ADP
ftr-503	380	72	executor	executor	NOUN
ftr-503	380	73	,	,	PUNCT
ftr-503	380	74	such	such	DET
ftr-503	380	75	a	a	DET
ftr-503	380	76	"	"	PUNCT
ftr-503	380	77	function	function	NOUN
ftr-503	380	78	was	be	AUX
ftr-503	380	79	within	within	ADP
ftr-503	380	80	the	the	DET
ftr-503	380	81	range	range	NOUN
ftr-503	380	82	of	of	ADP
ftr-503	380	83	services	service	NOUN
ftr-503	380	84	undertaken	undertake	VERB
ftr-503	380	85	by	by	ADP
ftr-503	380	86	accountants	accountant	NOUN
ftr-503	380	87	,	,	PUNCT
ftr-503	380	88	"	"	PUNCT
ftr-503	380	89	and	and	CCONJ
ftr-503	380	90	added	add	VERB
ftr-503	380	91	that	that	SCONJ
ftr-503	380	92	"	"	PUNCT
ftr-503	380	93	[	[	X
ftr-503	380	94	i]t	i]t	NOUN
ftr-503	380	95	is	be	AUX
ftr-503	380	96	not	not	PART
ftr-503	380	97	unusual	unusual	ADJ
ftr-503	380	98	in	in	ADP
ftr-503	380	99	an	an	DET
ftr-503	380	100	accounting	accounting	NOUN
ftr-503	380	101	or	or	CCONJ
ftr-503	380	102	legal	legal	ADJ
ftr-503	380	103	practice	practice	NOUN
ftr-503	380	104	that	that	SCONJ
ftr-503	380	105	specific	specific	ADJ
ftr-503	380	106	responsibilities	responsibility	NOUN
ftr-503	380	107	must	must	AUX
ftr-503	380	108	be	be	AUX
ftr-503	380	109	assumed	assume	VERB
ftr-503	380	110	by	by	ADP
ftr-503	380	111	an	an	DET
ftr-503	380	112	individual	individual	ADJ
ftr-503	380	113	partner	partner	NOUN
ftr-503	380	114	rather	rather	ADV
ftr-503	380	115	than	than	ADP
ftr-503	380	116	by	by	ADP
ftr-503	380	117	the	the	DET
ftr-503	380	118	partnership	partnership	NOUN
ftr-503	380	119	.	.	PUNCT
ftr-503	381	1	"	"	PUNCT
ftr-503	381	2	"	"	PUNCT
ftr-503	381	3	in	in	ADP
ftr-503	381	4	each	each	PRON
ftr-503	381	5	of	of	ADP
ftr-503	381	6	the	the	DET
ftr-503	381	7	above	above	ADJ
ftr-503	381	8	rulings	ruling	NOUN
ftr-503	381	9	,	,	PUNCT
ftr-503	381	10	the	the	DET
ftr-503	381	11	service	service	NOUN
ftr-503	381	12	made	make	VERB
ftr-503	381	13	its	its	PRON
ftr-503	381	14	pronouncements	pronouncement	NOUN
ftr-503	381	15	ex	ex	PRON
ftr-503	381	16	cathedra	cathedra	NOUN
ftr-503	381	17	;	;	PUNCT
ftr-503	381	18	it	it	PRON
ftr-503	381	19	did	do	AUX
ftr-503	381	20	not	not	PART
ftr-503	381	21	deign	deign	VERB
ftr-503	381	22	to	to	PART
ftr-503	381	23	explain	explain	VERB
ftr-503	381	24	why	why	SCONJ
ftr-503	381	25	the	the	DET
ftr-503	381	26	similarity	similarity	NOUN
ftr-503	381	27	between	between	ADP
ftr-503	381	28	the	the	DET
ftr-503	381	29	services	service	NOUN
ftr-503	381	30	performed	perform	VERB
ftr-503	381	31	by	by	ADP
ftr-503	381	32	a	a	DET
ftr-503	381	33	partner	partner	NOUN
ftr-503	381	34	in	in	ADP
ftr-503	381	35	his	his	PRON
ftr-503	381	36	individual	individual	ADJ
ftr-503	381	37	capacity	capacity	NOUN
ftr-503	381	38	and	and	CCONJ
ftr-503	381	39	the	the	DET
ftr-503	381	40	services	service	NOUN
ftr-503	381	41	performed	perform	VERB
ftr-503	381	42	by	by	ADP
ftr-503	381	43	the	the	DET
ftr-503	381	44	partnership	partnership	NOUN
ftr-503	381	45	as	as	ADP
ftr-503	381	46	an	an	DET
ftr-503	381	47	entity	entity	NOUN
ftr-503	381	48	should	should	AUX
ftr-503	381	49	have	have	VERB
ftr-503	381	50	any	any	DET
ftr-503	381	51	bearing	bearing	NOUN
ftr-503	381	52	on	on	ADP
ftr-503	381	53	the	the	DET
ftr-503	381	54	applicability	applicability	NOUN
ftr-503	381	55	or	or	CCONJ
ftr-503	381	56	nonapplicability	nonapplicability	NOUN
ftr-503	381	57	of	of	ADP
ftr-503	381	58	the	the	DET
ftr-503	381	59	assignment	assignment	NOUN
ftr-503	381	60	of	of	ADP
ftr-503	381	61	income	income	NOUN
ftr-503	381	62	doctrine	doctrine	NOUN
ftr-503	381	63	.	.	PUNCT
ftr-503	382	1	in	in	ADP
ftr-503	382	2	schneer	schneer	PROPN
ftr-503	382	3	v.	v.	PROPN
ftr-503	382	4	commissioner	commissioner	PROPN
ftr-503	382	5	,	,	PUNCT
ftr-503	382	6	the	the	DET
ftr-503	382	7	tax	tax	NOUN
ftr-503	382	8	court	court	NOUN
ftr-503	382	9	also	also	ADV
ftr-503	382	10	held	hold	VERB
ftr-503	382	11	in	in	ADP
ftr-503	382	12	favor	favor	NOUN
ftr-503	382	13	of	of	ADP
ftr-503	382	14	the	the	DET
ftr-503	382	15	taxpayer	taxpayer	NOUN
ftr-503	382	16	on	on	ADP
ftr-503	382	17	the	the	DET
ftr-503	382	18	basis	basis	NOUN
ftr-503	382	19	of	of	ADP
ftr-503	382	20	the	the	DET
ftr-503	382	21	similarity	similarity	NOUN
ftr-503	382	22	test	test	NOUN
ftr-503	382	23	:	:	PUNCT
ftr-503	382	24	it	it	PRON
ftr-503	382	25	found	find	VERB
ftr-503	382	26	that	that	SCONJ
ftr-503	382	27	the	the	DET
ftr-503	382	28	consulting	consulting	NOUN
ftr-503	382	29	services	service	NOUN
ftr-503	382	30	performed	perform	VERB
ftr-503	382	31	by	by	ADP
ftr-503	382	32	schneer	schneer	NOUN
ftr-503	382	33	for	for	ADP
ftr-503	382	34	the	the	DET
ftr-503	382	35	clients	client	NOUN
ftr-503	382	36	he	he	PRON
ftr-503	382	37	had	have	AUX
ftr-503	382	38	introduced	introduce	VERB
ftr-503	382	39	to	to	ADP
ftr-503	382	40	his	his	PRON
ftr-503	382	41	old	old	ADJ
ftr-503	382	42	firm	firm	NOUN
ftr-503	382	43	were	be	AUX
ftr-503	382	44	"	"	PUNCT
ftr-503	382	45	similar	similar	ADJ
ftr-503	382	46	"	"	PUNCT
ftr-503	382	47	to	to	ADP
ftr-503	382	48	the	the	DET
ftr-503	382	49	legal	legal	ADJ
ftr-503	382	50	services	service	NOUN
ftr-503	382	51	provided	provide	VERB
ftr-503	382	52	by	by	ADP
ftr-503	382	53	his	his	PRON
ftr-503	382	54	new	new	ADJ
ftr-503	382	55	firm	firm	NOUN
ftr-503	382	56	.	.	PUNCT
ftr-503	383	1	84	84	NUM
ftr-503	383	2	but	but	CCONJ
ftr-503	383	3	like	like	ADP
ftr-503	383	4	the	the	DET
ftr-503	383	5	service	service	NOUN
ftr-503	383	6	,	,	PUNCT
ftr-503	383	7	the	the	DET
ftr-503	383	8	court	court	NOUN
ftr-503	383	9	offered	offer	VERB
ftr-503	383	10	no	no	DET
ftr-503	383	11	convincing	convincing	ADJ
ftr-503	383	12	rationale	rationale	NOUN
ftr-503	383	13	or	or	CCONJ
ftr-503	383	14	justification	justification	NOUN
ftr-503	383	15	for	for	ADP
ftr-503	383	16	the	the	DET
ftr-503	383	17	similarity	similarity	NOUN
ftr-503	383	18	test	test	NOUN
ftr-503	383	19	.	.	PUNCT
ftr-503	384	1	it	it	PRON
ftr-503	384	2	was	be	AUX
ftr-503	384	3	80	80	NUM
ftr-503	384	4	.	.	PUNCT
ftr-503	385	1	rev	rev	PROPN
ftr-503	385	2	.	.	PUNCT
ftr-503	385	3	rul	rul	PROPN
ftr-503	385	4	.	.	PUNCT
ftr-503	386	1	54	54	NUM
ftr-503	386	2	-	-	SYM
ftr-503	386	3	167	167	NUM
ftr-503	386	4	,	,	PUNCT
ftr-503	386	5	1954	1954	NUM
ftr-503	386	6	-	-	SYM
ftr-503	386	7	1	1	NUM
ftr-503	386	8	c.b	c.b	PROPN
ftr-503	386	9	.	.	PROPN
ftr-503	386	10	152	152	NUM
ftr-503	386	11	,	,	PUNCT
ftr-503	386	12	152	152	NUM
ftr-503	386	13	.	.	PUNCT
ftr-503	387	1	cf	cf	NOUN
ftr-503	387	2	.	.	PUNCT
ftr-503	388	1	hamm	hamm	PROPN
ftr-503	388	2	v.	v.	PROPN
ftr-503	388	3	commissioner	commissioner	PROPN
ftr-503	388	4	,	,	PUNCT
ftr-503	388	5	40	40	NUM
ftr-503	388	6	t.c	t.c	PROPN
ftr-503	388	7	.	.	PROPN
ftr-503	388	8	memo	memo	NOUN
ftr-503	388	9	(	(	PUNCT
ftr-503	388	10	cch	cch	PROPN
ftr-503	388	11	)	)	PUNCT
ftr-503	388	12	284	284	NUM
ftr-503	388	13	,	,	PUNCT
ftr-503	388	14	t.c	t.c	PROPN
ftr-503	388	15	.	.	PROPN
ftr-503	388	16	memo	memo	NOUN
ftr-503	388	17	(	(	PUNCT
ftr-503	388	18	p	p	NOUN
ftr-503	388	19	-	-	PUNCT
ftr-503	388	20	h	h	NOUN
ftr-503	388	21	)	)	PUNCT
ftr-503	388	22	80,154	80,154	NUM
ftr-503	388	23	(	(	PUNCT
ftr-503	388	24	1980	1980	NUM
ftr-503	388	25	)	)	PUNCT
ftr-503	388	26	(	(	PUNCT
ftr-503	388	27	holding	hold	VERB
ftr-503	388	28	that	that	DET
ftr-503	388	29	salary	salary	NOUN
ftr-503	388	30	earned	earn	VERB
ftr-503	388	31	by	by	ADP
ftr-503	388	32	partner	partner	NOUN
ftr-503	388	33	in	in	ADP
ftr-503	388	34	his	his	PRON
ftr-503	388	35	capacity	capacity	NOUN
ftr-503	388	36	as	as	ADP
ftr-503	388	37	a	a	DET
ftr-503	388	38	judge	judge	NOUN
ftr-503	388	39	did	do	AUX
ftr-503	388	40	not	not	PART
ftr-503	388	41	constitute	constitute	VERB
ftr-503	388	42	partnership	partnership	NOUN
ftr-503	388	43	income	income	NOUN
ftr-503	388	44	)	)	PUNCT
ftr-503	388	45	,	,	PUNCT
ftr-503	388	46	aff'd	aff'd	NOUN
ftr-503	388	47	,	,	PUNCT
ftr-503	388	48	683	683	NUM
ftr-503	388	49	f.2d	f.2d	NOUN
ftr-503	388	50	1303	1303	NUM
ftr-503	388	51	(	(	PUNCT
ftr-503	388	52	10th	10th	ADJ
ftr-503	388	53	cir	cir	NOUN
ftr-503	388	54	.	.	PROPN
ftr-503	388	55	1982	1982	NUM
ftr-503	388	56	)	)	PUNCT
ftr-503	388	57	.	.	PUNCT
ftr-503	389	1	the	the	DET
ftr-503	389	2	rationale	rationale	NOUN
ftr-503	389	3	of	of	ADP
ftr-503	389	4	the	the	DET
ftr-503	389	5	holding	holding	NOUN
ftr-503	389	6	is	be	AUX
ftr-503	389	7	unclear	unclear	ADJ
ftr-503	389	8	.	.	PUNCT
ftr-503	390	1	the	the	DET
ftr-503	390	2	tax	tax	NOUN
ftr-503	390	3	court	court	NOUN
ftr-503	390	4	stated	state	VERB
ftr-503	390	5	that	that	SCONJ
ftr-503	390	6	income	income	NOUN
ftr-503	390	7	earned	earn	VERB
ftr-503	390	8	by	by	ADP
ftr-503	390	9	a	a	DET
ftr-503	390	10	partner	partner	NOUN
ftr-503	390	11	for	for	ADP
ftr-503	390	12	services	service	NOUN
ftr-503	390	13	"	"	PUNCT
ftr-503	390	14	outside	outside	ADP
ftr-503	390	15	of	of	ADP
ftr-503	390	16	the	the	DET
ftr-503	390	17	scope	scope	NOUN
ftr-503	390	18	of	of	ADP
ftr-503	390	19	his	his	PRON
ftr-503	390	20	partnership	partnership	NOUN
ftr-503	390	21	duties	duty	NOUN
ftr-503	390	22	"	"	PUNCT
ftr-503	390	23	is	be	AUX
ftr-503	390	24	taxable	taxable	ADJ
ftr-503	390	25	directly	directly	ADV
ftr-503	390	26	to	to	ADP
ftr-503	390	27	the	the	DET
ftr-503	390	28	partner	partner	NOUN
ftr-503	390	29	even	even	ADV
ftr-503	390	30	if	if	SCONJ
ftr-503	390	31	he	he	PRON
ftr-503	390	32	assigns	assign	VERB
ftr-503	390	33	it	it	PRON
ftr-503	390	34	to	to	ADP
ftr-503	390	35	the	the	DET
ftr-503	390	36	partnership	partnership	NOUN
ftr-503	390	37	,	,	PUNCT
ftr-503	390	38	and	and	CCONJ
ftr-503	390	39	it	it	PRON
ftr-503	390	40	found	find	VERB
ftr-503	390	41	that	that	SCONJ
ftr-503	390	42	taxpayer	taxpayer	NOUN
ftr-503	390	43	's	's	PART
ftr-503	390	44	duties	duty	NOUN
ftr-503	390	45	as	as	ADP
ftr-503	390	46	"	"	PUNCT
ftr-503	390	47	a	a	DET
ftr-503	390	48	district	district	NOUN
ftr-503	390	49	court	court	NOUN
ftr-503	390	50	judge	judge	NOUN
ftr-503	390	51	were	be	AUX
ftr-503	390	52	not	not	PART
ftr-503	390	53	within	within	ADP
ftr-503	390	54	the	the	DET
ftr-503	390	55	scope	scope	NOUN
ftr-503	390	56	of	of	ADP
ftr-503	390	57	any	any	DET
ftr-503	390	58	partnership	partnership	NOUN
ftr-503	390	59	duties	duty	NOUN
ftr-503	390	60	.	.	PUNCT
ftr-503	390	61	"	"	PUNCT
ftr-503	391	1	hamm	hamm	PROPN
ftr-503	391	2	,	,	PUNCT
ftr-503	391	3	40	40	NUM
ftr-503	391	4	t.c	t.c	PROPN
ftr-503	391	5	.	.	PROPN
ftr-503	391	6	memo	memo	NOUN
ftr-503	391	7	(	(	PUNCT
ftr-503	391	8	cch	cch	NOUN
ftr-503	391	9	)	)	PUNCT
ftr-503	391	10	at	at	ADP
ftr-503	391	11	285	285	NUM
ftr-503	391	12	.	.	PUNCT
ftr-503	392	1	however	however	ADV
ftr-503	392	2	the	the	DET
ftr-503	392	3	court	court	NOUN
ftr-503	392	4	found	find	VERB
ftr-503	392	5	that	that	SCONJ
ftr-503	392	6	the	the	DET
ftr-503	392	7	salary	salary	NOUN
ftr-503	392	8	was	be	AUX
ftr-503	392	9	earned	earn	VERB
ftr-503	392	10	after	after	ADP
ftr-503	392	11	the	the	DET
ftr-503	392	12	dissolution	dissolution	NOUN
ftr-503	392	13	of	of	ADP
ftr-503	392	14	the	the	DET
ftr-503	392	15	partnership	partnership	NOUN
ftr-503	392	16	.	.	PUNCT
ftr-503	393	1	hamm	hamm	PROPN
ftr-503	393	2	,	,	PUNCT
ftr-503	393	3	40	40	NUM
ftr-503	393	4	t.c	t.c	PROPN
ftr-503	393	5	.	.	PROPN
ftr-503	393	6	memo	memo	NOUN
ftr-503	393	7	(	(	PUNCT
ftr-503	393	8	cch	cch	NOUN
ftr-503	393	9	)	)	PUNCT
ftr-503	393	10	at	at	ADP
ftr-503	393	11	285	285	NUM
ftr-503	393	12	,	,	PUNCT
ftr-503	393	13	t.c	t.c	PROPN
ftr-503	393	14	.	.	PROPN
ftr-503	393	15	memo	memo	NOUN
ftr-503	393	16	(	(	PUNCT
ftr-503	393	17	p	p	NOUN
ftr-503	393	18	-	-	PUNCT
ftr-503	393	19	h	h	NOUN
ftr-503	393	20	)	)	PUNCT
ftr-503	393	21	at	at	ADP
ftr-503	393	22	80	80	NUM
ftr-503	393	23	-	-	SYM
ftr-503	393	24	747	747	NUM
ftr-503	393	25	.	.	PUNCT
ftr-503	394	1	the	the	DET
ftr-503	394	2	court	court	NOUN
ftr-503	394	3	of	of	ADP
ftr-503	394	4	appeals	appeal	NOUN
ftr-503	394	5	affirmed	affirm	VERB
ftr-503	394	6	solely	solely	ADV
ftr-503	394	7	on	on	ADP
ftr-503	394	8	the	the	DET
ftr-503	394	9	ground	ground	NOUN
ftr-503	394	10	that	that	SCONJ
ftr-503	394	11	the	the	DET
ftr-503	394	12	partnership	partnership	NOUN
ftr-503	394	13	had	have	AUX
ftr-503	394	14	been	be	AUX
ftr-503	394	15	dissolved	dissolve	VERB
ftr-503	394	16	.	.	PUNCT
ftr-503	395	1	hamm	hamm	PROPN
ftr-503	395	2	,	,	PUNCT
ftr-503	395	3	683	683	NUM
ftr-503	395	4	f.2d	f.2d	NOUN
ftr-503	395	5	at	at	ADP
ftr-503	395	6	1304	1304	NUM
ftr-503	395	7	.	.	PUNCT
ftr-503	396	1	81	81	NUM
ftr-503	396	2	.	.	PUNCT
ftr-503	397	1	rev	rev	PROPN
ftr-503	397	2	.	.	PUNCT
ftr-503	398	1	rul	rul	PROPN
ftr-503	398	2	.	.	PUNCT
ftr-503	399	1	64	64	NUM
ftr-503	399	2	-	-	SYM
ftr-503	399	3	90	90	NUM
ftr-503	399	4	,	,	PUNCT
ftr-503	399	5	1964	1964	NUM
ftr-503	399	6	-	-	SYM
ftr-503	399	7	1	1	NUM
ftr-503	399	8	c.b	c.b	PROPN
ftr-503	399	9	.	.	PUNCT
ftr-503	400	1	(	(	PUNCT
ftr-503	400	2	part	part	NOUN
ftr-503	400	3	i	i	NOUN
ftr-503	400	4	)	)	PUNCT
ftr-503	400	5	226	226	NUM
ftr-503	400	6	,	,	PUNCT
ftr-503	400	7	227	227	NUM
ftr-503	400	8	.	.	NOUN
ftr-503	400	9	82	82	NUM
ftr-503	400	10	.	.	PUNCT
ftr-503	401	1	rev	rev	PROPN
ftr-503	401	2	.	.	PUNCT
ftr-503	402	1	rul	rul	PROPN
ftr-503	402	2	.	.	PUNCT
ftr-503	402	3	80	80	NUM
ftr-503	402	4	-	-	SYM
ftr-503	402	5	338	338	NUM
ftr-503	402	6	,	,	PUNCT
ftr-503	402	7	1980	1980	NUM
ftr-503	402	8	-	-	SYM
ftr-503	402	9	2	2	NUM
ftr-503	402	10	c.b	c.b	PROPN
ftr-503	402	11	.	.	PROPN
ftr-503	402	12	30	30	NUM
ftr-503	402	13	.	.	PUNCT
ftr-503	402	14	83	83	NUM
ftr-503	402	15	.	.	PUNCT
ftr-503	403	1	i	i	PRON
ftr-503	403	2	d.	d.	PROPN
ftr-503	403	3	84	84	NUM
ftr-503	403	4	.	.	PUNCT
ftr-503	404	1	schneer	schneer	NOUN
ftr-503	404	2	,	,	PUNCT
ftr-503	404	3	97	97	NUM
ftr-503	404	4	t.c	t.c	NOUN
ftr-503	404	5	.	.	PUNCT
ftr-503	405	1	at	at	ADP
ftr-503	405	2	656	656	NUM
ftr-503	405	3	(	(	PUNCT
ftr-503	405	4	"	"	PUNCT
ftr-503	405	5	his	his	PRON
ftr-503	405	6	referral	referral	ADJ
ftr-503	405	7	fee	fee	NOUN
ftr-503	405	8	income	income	NOUN
ftr-503	405	9	was	be	AUX
ftr-503	405	10	clearly	clearly	ADV
ftr-503	405	11	earned	earn	VERB
ftr-503	405	12	through	through	ADP
ftr-503	405	13	activities	activity	NOUN
ftr-503	405	14	'	'	PUNCT
ftr-503	405	15	within	within	ADP
ftr-503	405	16	the	the	DET
ftr-503	405	17	ambit	ambit	NOUN
ftr-503	405	18	'	'	PUNCT
ftr-503	405	19	of	of	ADP
ftr-503	405	20	the	the	DET
ftr-503	405	21	business	business	NOUN
ftr-503	405	22	of	of	ADP
ftr-503	405	23	his	his	PRON
ftr-503	405	24	new	new	ADJ
ftr-503	405	25	partnerships	partnership	NOUN
ftr-503	405	26	.	.	PUNCT
ftr-503	405	27	"	"	PUNCT
ftr-503	405	28	)	)	PUNCT
ftr-503	405	29	.	.	PUNCT
ftr-503	406	1	[	[	X
ftr-503	406	2	vol	vol	NOUN
ftr-503	406	3	1:11	1:11	NUM
ftr-503	406	4	schneer	schneer	NOUN
ftr-503	406	5	v.	v.	ADP
ftr-503	406	6	conmissioner	conmissioner	AUX
ftr-503	406	7	this	this	DET
ftr-503	406	8	aspect	aspect	NOUN
ftr-503	406	9	of	of	ADP
ftr-503	406	10	the	the	DET
ftr-503	406	11	decision	decision	NOUN
ftr-503	406	12	which	which	PRON
ftr-503	406	13	caused	cause	VERB
ftr-503	406	14	judge	judge	NOUN
ftr-503	406	15	halpern	halpern	PROPN
ftr-503	406	16	,	,	PUNCT
ftr-503	406	17	and	and	CCONJ
ftr-503	406	18	has	have	AUX
ftr-503	406	19	since	since	ADV
ftr-503	406	20	caused	cause	VERB
ftr-503	406	21	others	other	NOUN
ftr-503	406	22	,	,	PUNCT
ftr-503	406	23	to	to	PART
ftr-503	406	24	denounce	denounce	VERB
ftr-503	406	25	the	the	DET
ftr-503	406	26	court	court	NOUN
ftr-503	406	27	's	's	PART
ftr-503	406	28	decision	decision	NOUN
ftr-503	406	29	as	as	ADP
ftr-503	406	30	"	"	PUNCT
ftr-503	406	31	unprincipled	unprincipled	ADJ
ftr-503	406	32	.	.	PUNCT
ftr-503	406	33	"	"	PUNCT
ftr-503	406	34	'	'	PUNCT
ftr-503	406	35	the	the	DET
ftr-503	406	36	schneer	schneer	NOUN
ftr-503	406	37	court	court	NOUN
ftr-503	406	38	did	do	AUX
ftr-503	406	39	find	find	VERB
ftr-503	406	40	that	that	SCONJ
ftr-503	406	41	an	an	DET
ftr-503	406	42	inherent	inherent	ADJ
ftr-503	406	43	tension	tension	NOUN
ftr-503	406	44	existed	exist	VERB
ftr-503	406	45	between	between	ADP
ftr-503	406	46	the	the	DET
ftr-503	406	47	assignment	assignment	NOUN
ftr-503	406	48	of	of	ADP
ftr-503	406	49	income	income	NOUN
ftr-503	406	50	doctrine	doctrine	NOUN
ftr-503	406	51	and	and	CCONJ
ftr-503	406	52	the	the	DET
ftr-503	406	53	partnership	partnership	NOUN
ftr-503	406	54	provisions	provision	NOUN
ftr-503	406	55	of	of	ADP
ftr-503	406	56	subchapter	subchapter	NOUN
ftr-503	406	57	k.86	k.86	PROPN
ftr-503	406	58	in	in	ADP
ftr-503	406	59	a	a	DET
ftr-503	406	60	partnership	partnership	NOUN
ftr-503	406	61	,	,	PUNCT
ftr-503	406	62	different	different	ADJ
ftr-503	406	63	individuals	individual	NOUN
ftr-503	406	64	may	may	AUX
ftr-503	406	65	agree	agree	VERB
ftr-503	406	66	in	in	ADP
ftr-503	406	67	advance	advance	NOUN
ftr-503	406	68	on	on	ADP
ftr-503	406	69	the	the	DET
ftr-503	406	70	division	division	NOUN
ftr-503	406	71	of	of	ADP
ftr-503	406	72	partnership	partnership	NOUN
ftr-503	406	73	income	income	NOUN
ftr-503	406	74	.	.	PUNCT
ftr-503	407	1	that	that	DET
ftr-503	407	2	agreement	agreement	NOUN
ftr-503	407	3	will	will	AUX
ftr-503	407	4	be	be	AUX
ftr-503	407	5	respected	respect	VERB
ftr-503	407	6	for	for	ADP
ftr-503	407	7	tax	tax	NOUN
ftr-503	407	8	purposes	purpose	NOUN
ftr-503	407	9	even	even	ADV
ftr-503	407	10	if	if	SCONJ
ftr-503	407	11	it	it	PRON
ftr-503	407	12	turns	turn	VERB
ftr-503	407	13	out	out	ADP
ftr-503	407	14	that	that	SCONJ
ftr-503	407	15	the	the	DET
ftr-503	407	16	amounts	amount	NOUN
ftr-503	407	17	payable	payable	ADJ
ftr-503	407	18	under	under	ADP
ftr-503	407	19	the	the	DET
ftr-503	407	20	agreement	agreement	NOUN
ftr-503	407	21	to	to	ADP
ftr-503	407	22	some	some	DET
ftr-503	407	23	partners	partner	NOUN
ftr-503	407	24	are	be	AUX
ftr-503	407	25	disproportionately	disproportionately	ADV
ftr-503	407	26	large	large	ADJ
ftr-503	407	27	or	or	CCONJ
ftr-503	407	28	disproportionately	disproportionately	ADV
ftr-503	407	29	small	small	ADJ
ftr-503	407	30	relative	relative	NOUN
ftr-503	407	31	to	to	ADP
ftr-503	407	32	the	the	DET
ftr-503	407	33	amount	amount	NOUN
ftr-503	407	34	of	of	ADP
ftr-503	407	35	partnership	partnership	NOUN
ftr-503	407	36	income	income	NOUN
ftr-503	407	37	their	their	PRON
ftr-503	407	38	services	service	NOUN
ftr-503	407	39	generated	generate	VERB
ftr-503	407	40	.	.	PUNCT
ftr-503	408	1	in	in	ADP
ftr-503	408	2	effect	effect	NOUN
ftr-503	408	3	,	,	PUNCT
ftr-503	408	4	those	those	DET
ftr-503	408	5	partners	partner	NOUN
ftr-503	408	6	whose	whose	DET
ftr-503	408	7	efforts	effort	NOUN
ftr-503	408	8	generated	generate	VERB
ftr-503	408	9	a	a	DET
ftr-503	408	10	disproportionately	disproportionately	ADV
ftr-503	408	11	large	large	ADJ
ftr-503	408	12	amount	amount	NOUN
ftr-503	408	13	of	of	ADP
ftr-503	408	14	income	income	NOUN
ftr-503	408	15	relative	relative	ADJ
ftr-503	408	16	to	to	ADP
ftr-503	408	17	their	their	PRON
ftr-503	408	18	distributive	distributive	ADJ
ftr-503	408	19	shares	share	NOUN
ftr-503	408	20	are	be	AUX
ftr-503	408	21	making	make	VERB
ftr-503	408	22	assignments	assignment	NOUN
ftr-503	408	23	of	of	ADP
ftr-503	408	24	some	some	PRON
ftr-503	408	25	of	of	ADP
ftr-503	408	26	the	the	DET
ftr-503	408	27	income	income	NOUN
ftr-503	408	28	they	they	PRON
ftr-503	408	29	earned	earn	VERB
ftr-503	408	30	to	to	ADP
ftr-503	408	31	the	the	DET
ftr-503	408	32	other	other	ADJ
ftr-503	408	33	partners	partner	NOUN
ftr-503	408	34	;	;	PUNCT
ftr-503	408	35	yet	yet	CCONJ
ftr-503	408	36	those	those	DET
ftr-503	408	37	partners	partner	NOUN
ftr-503	408	38	are	be	AUX
ftr-503	408	39	taxed	tax	VERB
ftr-503	408	40	only	only	ADV
ftr-503	408	41	on	on	ADP
ftr-503	408	42	their	their	PRON
ftr-503	408	43	distributive	distributive	ADJ
ftr-503	408	44	shares	share	NOUN
ftr-503	408	45	and	and	CCONJ
ftr-503	408	46	not	not	PART
ftr-503	408	47	the	the	DET
ftr-503	408	48	amount	amount	NOUN
ftr-503	408	49	of	of	ADP
ftr-503	408	50	income	income	NOUN
ftr-503	408	51	their	their	PRON
ftr-503	408	52	services	service	NOUN
ftr-503	408	53	produced	produce	VERB
ftr-503	408	54	.	.	PUNCT
ftr-503	409	1	from	from	ADP
ftr-503	409	2	this	this	PRON
ftr-503	409	3	,	,	PUNCT
ftr-503	409	4	the	the	DET
ftr-503	409	5	court	court	NOUN
ftr-503	409	6	concluded	conclude	VERB
ftr-503	409	7	that	that	SCONJ
ftr-503	409	8	congress	congress	PROPN
ftr-503	409	9	intended	intend	VERB
ftr-503	409	10	for	for	ADP
ftr-503	409	11	the	the	DET
ftr-503	409	12	partnership	partnership	NOUN
ftr-503	409	13	rules	rule	NOUN
ftr-503	409	14	permitting	permit	VERB
ftr-503	409	15	the	the	DET
ftr-503	409	16	pooling	pooling	NOUN
ftr-503	409	17	of	of	ADP
ftr-503	409	18	gains	gain	NOUN
ftr-503	409	19	and	and	CCONJ
ftr-503	409	20	losses	loss	NOUN
ftr-503	409	21	to	to	PART
ftr-503	409	22	override	override	VERB
ftr-503	409	23	,	,	PUNCT
ftr-503	409	24	at	at	ADP
ftr-503	409	25	least	least	ADJ
ftr-503	409	26	in	in	ADP
ftr-503	409	27	part	part	NOUN
ftr-503	409	28	,	,	PUNCT
ftr-503	409	29	the	the	DET
ftr-503	409	30	assignment	assignment	NOUN
ftr-503	409	31	of	of	ADP
ftr-503	409	32	income	income	NOUN
ftr-503	409	33	doctrine	doctrine	NOUN
ftr-503	409	34	.	.	PUNCT
ftr-503	409	35	'	'	PUNCT
ftr-503	410	1	the	the	DET
ftr-503	410	2	problem	problem	NOUN
ftr-503	410	3	,	,	PUNCT
ftr-503	410	4	in	in	ADP
ftr-503	410	5	the	the	DET
ftr-503	410	6	court	court	NOUN
ftr-503	410	7	's	's	PART
ftr-503	410	8	mind	mind	NOUN
ftr-503	410	9	,	,	PUNCT
ftr-503	410	10	was	be	AUX
ftr-503	410	11	to	to	PART
ftr-503	410	12	determine	determine	VERB
ftr-503	410	13	the	the	DET
ftr-503	410	14	extent	extent	NOUN
ftr-503	410	15	to	to	PART
ftr-503	410	16	which	which	PRON
ftr-503	410	17	the	the	DET
ftr-503	410	18	pooling	pooling	NOUN
ftr-503	410	19	permitted	permit	VERB
ftr-503	410	20	by	by	ADP
ftr-503	410	21	subchapter	subchapter	NOUN
ftr-503	410	22	k	k	PROPN
ftr-503	410	23	displaced	displace	VERB
ftr-503	410	24	the	the	DET
ftr-503	410	25	assignment	assignment	NOUN
ftr-503	410	26	of	of	ADP
ftr-503	410	27	income	income	NOUN
ftr-503	410	28	doctrine	doctrine	NOUN
ftr-503	410	29	.	.	PUNCT
ftr-503	411	1	the	the	DET
ftr-503	411	2	court	court	NOUN
ftr-503	411	3	concluded	conclude	VERB
ftr-503	411	4	that	that	SCONJ
ftr-503	411	5	the	the	DET
ftr-503	411	6	similarity	similarity	NOUN
ftr-503	411	7	test	test	NOUN
ftr-503	411	8	gave	give	VERB
ftr-503	411	9	the	the	DET
ftr-503	411	10	answer	answer	NOUN
ftr-503	411	11	pooling	pooling	NOUN
ftr-503	411	12	would	would	AUX
ftr-503	411	13	be	be	AUX
ftr-503	411	14	permitted	permit	VERB
ftr-503	411	15	so	so	ADV
ftr-503	411	16	long	long	ADV
ftr-503	411	17	as	as	SCONJ
ftr-503	411	18	the	the	DET
ftr-503	411	19	services	service	NOUN
ftr-503	411	20	performed	perform	VERB
ftr-503	411	21	by	by	ADP
ftr-503	411	22	an	an	DET
ftr-503	411	23	individual	individual	ADJ
ftr-503	411	24	partner	partner	NOUN
ftr-503	411	25	are	be	AUX
ftr-503	411	26	similar	similar	ADJ
ftr-503	411	27	to	to	ADP
ftr-503	411	28	the	the	DET
ftr-503	411	29	services	service	NOUN
ftr-503	411	30	performed	perform	VERB
ftr-503	411	31	by	by	ADP
ftr-503	411	32	the	the	DET
ftr-503	411	33	partnership	partnership	NOUN
ftr-503	411	34	.	.	PUNCT
ftr-503	412	1	the	the	DET
ftr-503	412	2	trouble	trouble	NOUN
ftr-503	412	3	with	with	ADP
ftr-503	412	4	the	the	DET
ftr-503	412	5	court	court	NOUN
ftr-503	412	6	's	's	PART
ftr-503	412	7	opinion	opinion	NOUN
ftr-503	412	8	is	be	AUX
ftr-503	412	9	its	its	PRON
ftr-503	412	10	failure	failure	NOUN
ftr-503	412	11	to	to	PART
ftr-503	412	12	provide	provide	VERB
ftr-503	412	13	any	any	DET
ftr-503	412	14	reason	reason	NOUN
ftr-503	412	15	for	for	ADP
ftr-503	412	16	its	its	PRON
ftr-503	412	17	conclusion	conclusion	NOUN
ftr-503	412	18	.	.	PUNCT
ftr-503	413	1	if	if	SCONJ
ftr-503	413	2	the	the	DET
ftr-503	413	3	pooling	pool	VERB
ftr-503	413	4	provisions	provision	NOUN
ftr-503	413	5	of	of	ADP
ftr-503	413	6	subchapter	subchapter	NOUN
ftr-503	413	7	k	k	PROPN
ftr-503	413	8	override	override	VERB
ftr-503	413	9	the	the	DET
ftr-503	413	10	assignment	assignment	NOUN
ftr-503	413	11	of	of	ADP
ftr-503	413	12	income	income	NOUN
ftr-503	413	13	doctrine	doctrine	NOUN
ftr-503	413	14	where	where	SCONJ
ftr-503	413	15	the	the	DET
ftr-503	413	16	individual	individual	ADJ
ftr-503	413	17	partner	partner	NOUN
ftr-503	413	18	's	's	PART
ftr-503	413	19	services	service	NOUN
ftr-503	413	20	are	be	AUX
ftr-503	413	21	similar	similar	ADJ
ftr-503	413	22	to	to	ADP
ftr-503	413	23	those	those	PRON
ftr-503	413	24	offered	offer	VERB
ftr-503	413	25	by	by	ADP
ftr-503	413	26	the	the	DET
ftr-503	413	27	partnership	partnership	NOUN
ftr-503	413	28	,	,	PUNCT
ftr-503	413	29	why	why	SCONJ
ftr-503	413	30	do	do	AUX
ftr-503	413	31	they	they	PRON
ftr-503	413	32	not	not	PART
ftr-503	413	33	also	also	ADV
ftr-503	413	34	prevail	prevail	VERB
ftr-503	413	35	where	where	SCONJ
ftr-503	413	36	the	the	DET
ftr-503	413	37	individual	individual	NOUN
ftr-503	413	38	's	's	PART
ftr-503	413	39	services	service	NOUN
ftr-503	413	40	are	be	AUX
ftr-503	413	41	unrelated	unrelated	ADJ
ftr-503	413	42	to	to	ADP
ftr-503	413	43	those	those	PRON
ftr-503	413	44	offered	offer	VERB
ftr-503	413	45	by	by	ADP
ftr-503	413	46	the	the	DET
ftr-503	413	47	partnership	partnership	NOUN
ftr-503	413	48	?	?	PUNCT
ftr-503	414	1	the	the	DET
ftr-503	414	2	court	court	NOUN
ftr-503	414	3	gave	give	VERB
ftr-503	414	4	no	no	DET
ftr-503	414	5	answer	answer	NOUN
ftr-503	414	6	to	to	ADP
ftr-503	414	7	this	this	DET
ftr-503	414	8	question.8	question.8	NOUN
ftr-503	414	9	commentators	commentator	NOUN
ftr-503	414	10	,	,	PUNCT
ftr-503	414	11	however	however	ADV
ftr-503	414	12	,	,	PUNCT
ftr-503	414	13	have	have	AUX
ftr-503	414	14	offered	offer	VERB
ftr-503	414	15	several	several	ADJ
ftr-503	414	16	possible	possible	ADJ
ftr-503	414	17	explanations	explanation	NOUN
ftr-503	414	18	or	or	CCONJ
ftr-503	414	19	justifications	justification	NOUN
ftr-503	414	20	for	for	ADP
ftr-503	414	21	the	the	DET
ftr-503	414	22	similarity	similarity	NOUN
ftr-503	414	23	test	test	NOUN
ftr-503	414	24	.	.	PUNCT
ftr-503	415	1	one	one	PRON
ftr-503	415	2	has	have	AUX
ftr-503	415	3	suggested	suggest	VERB
ftr-503	415	4	that	that	SCONJ
ftr-503	415	5	the	the	DET
ftr-503	415	6	test	test	NOUN
ftr-503	415	7	provides	provide	VERB
ftr-503	415	8	a	a	DET
ftr-503	415	9	"	"	PUNCT
ftr-503	415	10	rough	rough	ADJ
ftr-503	415	11	and	and	CCONJ
ftr-503	415	12	ready	ready	ADJ
ftr-503	415	13	"	"	PUNCT
ftr-503	415	14	basis	basis	NOUN
ftr-503	415	15	to	to	PART
ftr-503	415	16	determine	determine	VERB
ftr-503	415	17	the	the	DET
ftr-503	415	18	bona	bona	ADJ
ftr-503	415	19	fides	fide	NOUN
ftr-503	415	20	of	of	ADP
ftr-503	415	21	the	the	DET
ftr-503	415	22	85	85	NUM
ftr-503	415	23	.	.	PUNCT
ftr-503	416	1	i	i	PRON
ftr-503	416	2	d.	d.	PROPN
ftr-503	416	3	at	at	ADP
ftr-503	416	4	669	669	NUM
ftr-503	416	5	(	(	PUNCT
ftr-503	416	6	halpern	halpern	PROPN
ftr-503	416	7	,	,	PUNCT
ftr-503	416	8	j.	j.	PROPN
ftr-503	416	9	,	,	PUNCT
ftr-503	416	10	dissenting	dissent	VERB
ftr-503	416	11	)	)	PUNCT
ftr-503	416	12	;	;	PUNCT
ftr-503	416	13	see	see	VERB
ftr-503	416	14	supra	supra	PROPN
ftr-503	416	15	note	note	PROPN
ftr-503	416	16	20	20	NUM
ftr-503	416	17	.	.	PUNCT
ftr-503	416	18	86	86	NUM
ftr-503	416	19	.	.	PUNCT
ftr-503	417	1	sclueer	sclueer	PROPN
ftr-503	417	2	,	,	PUNCT
ftr-503	417	3	97	97	NUM
ftr-503	417	4	t.c	t.c	PROPN
ftr-503	417	5	.	.	PUNCT
ftr-503	418	1	at	at	ADP
ftr-503	418	2	657	657	NUM
ftr-503	418	3	-	-	SYM
ftr-503	418	4	58	58	NUM
ftr-503	418	5	.	.	PUNCT
ftr-503	419	1	87	87	NUM
ftr-503	419	2	.	.	PUNCT
ftr-503	420	1	i	i	PRON
ftr-503	420	2	d.	d.	PROPN
ftr-503	420	3	88	88	NUM
ftr-503	420	4	.	.	PUNCT
ftr-503	421	1	the	the	DET
ftr-503	421	2	court	court	NOUN
ftr-503	421	3	observed	observe	VERB
ftr-503	421	4	that	that	SCONJ
ftr-503	421	5	"	"	PUNCT
ftr-503	421	6	[	[	X
ftr-503	421	7	i]f	i]f	ADP
ftr-503	421	8	the	the	DET
ftr-503	421	9	partners	partner	NOUN
ftr-503	421	10	perform	perform	VERB
ftr-503	421	11	services	service	NOUN
ftr-503	421	12	in	in	ADP
ftr-503	421	13	the	the	DET
ftr-503	421	14	name	name	NOUN
ftr-503	421	15	of	of	ADP
ftr-503	421	16	the	the	DET
ftr-503	421	17	partnership	partnership	NOUN
ftr-503	421	18	or	or	CCONJ
ftr-503	421	19	individually	individually	ADV
ftr-503	421	20	they	they	PRON
ftr-503	421	21	are	be	AUX
ftr-503	421	22	,	,	PUNCT
ftr-503	421	23	nonetheless	nonetheless	ADV
ftr-503	421	24	,	,	PUNCT
ftr-503	421	25	associated	associate	VERB
ftr-503	421	26	with	with	ADP
ftr-503	421	27	the	the	DET
ftr-503	421	28	partnership	partnership	NOUN
ftr-503	421	29	as	as	ADP
ftr-503	421	30	a	a	DET
ftr-503	421	31	partner.id	partner.id	NUM
ftr-503	421	32	.	.	PUNCT
ftr-503	422	1	at	at	ADP
ftr-503	422	2	661	661	NUM
ftr-503	422	3	-	-	SYM
ftr-503	422	4	62	62	NUM
ftr-503	422	5	(	(	PUNCT
ftr-503	422	6	emphasis	emphasis	NOUN
ftr-503	422	7	added	add	VERB
ftr-503	422	8	)	)	PUNCT
ftr-503	422	9	.	.	PUNCT
ftr-503	423	1	it	it	PRON
ftr-503	423	2	is	be	AUX
ftr-503	423	3	unclear	unclear	ADJ
ftr-503	423	4	whether	whether	SCONJ
ftr-503	423	5	this	this	DET
ftr-503	423	6	statement	statement	NOUN
ftr-503	423	7	was	be	AUX
ftr-503	423	8	meant	mean	VERB
ftr-503	423	9	to	to	PART
ftr-503	423	10	justify	justify	VERB
ftr-503	423	11	the	the	DET
ftr-503	423	12	similarity	similarity	NOUN
ftr-503	423	13	test	test	NOUN
ftr-503	423	14	,	,	PUNCT
ftr-503	423	15	but	but	CCONJ
ftr-503	423	16	in	in	ADP
ftr-503	423	17	any	any	DET
ftr-503	423	18	event	event	NOUN
ftr-503	423	19	the	the	DET
ftr-503	423	20	statement	statement	NOUN
ftr-503	423	21	is	be	AUX
ftr-503	423	22	equally	equally	ADV
ftr-503	423	23	true	true	ADJ
ftr-503	423	24	whether	whether	SCONJ
ftr-503	423	25	the	the	DET
ftr-503	423	26	services	service	NOUN
ftr-503	423	27	performed	perform	VERB
ftr-503	423	28	by	by	ADP
ftr-503	423	29	the	the	DET
ftr-503	423	30	partner	partner	NOUN
ftr-503	423	31	are	be	AUX
ftr-503	423	32	similar	similar	ADJ
ftr-503	423	33	or	or	CCONJ
ftr-503	423	34	dissimilar	dissimilar	ADJ
ftr-503	423	35	to	to	ADP
ftr-503	423	36	those	those	PRON
ftr-503	423	37	performed	perform	VERB
ftr-503	423	38	by	by	ADP
ftr-503	423	39	the	the	DET
ftr-503	423	40	partnership	partnership	NOUN
ftr-503	423	41	.	.	PUNCT
ftr-503	424	1	consider	consider	VERB
ftr-503	424	2	the	the	DET
ftr-503	424	3	law	law	NOUN
ftr-503	424	4	firm	firm	NOUN
ftr-503	424	5	partner	partner	NOUN
ftr-503	424	6	who	who	PRON
ftr-503	424	7	is	be	AUX
ftr-503	424	8	also	also	ADV
ftr-503	424	9	a	a	DET
ftr-503	424	10	united	united	PROPN
ftr-503	424	11	states	states	PROPN
ftr-503	424	12	senator	senator	NOUN
ftr-503	424	13	and	and	CCONJ
ftr-503	424	14	who	who	PRON
ftr-503	424	15	turns	turn	VERB
ftr-503	424	16	his	his	PRON
ftr-503	424	17	salary	salary	NOUN
ftr-503	424	18	as	as	ADP
ftr-503	424	19	senator	senator	NOUN
ftr-503	424	20	over	over	ADP
ftr-503	424	21	to	to	ADP
ftr-503	424	22	the	the	DET
ftr-503	424	23	firm	firm	NOUN
ftr-503	424	24	pursuant	pursuant	ADJ
ftr-503	424	25	to	to	ADP
ftr-503	424	26	the	the	DET
ftr-503	424	27	partnership	partnership	NOUN
ftr-503	424	28	agreement	agreement	NOUN
ftr-503	424	29	.	.	PUNCT
ftr-503	425	1	service	service	NOUN
ftr-503	425	2	as	as	ADP
ftr-503	425	3	a	a	DET
ftr-503	425	4	senator	senator	NOUN
ftr-503	425	5	would	would	AUX
ftr-503	425	6	probably	probably	ADV
ftr-503	425	7	not	not	PART
ftr-503	425	8	be	be	AUX
ftr-503	425	9	considered	consider	VERB
ftr-503	425	10	similar	similar	ADJ
ftr-503	425	11	to	to	ADP
ftr-503	425	12	the	the	DET
ftr-503	425	13	services	service	NOUN
ftr-503	425	14	provided	provide	VERB
ftr-503	425	15	by	by	ADP
ftr-503	425	16	his	his	PRON
ftr-503	425	17	law	law	NOUN
ftr-503	425	18	firm	firm	NOUN
ftr-503	425	19	.	.	PUNCT
ftr-503	426	1	nonetheless	nonetheless	ADV
ftr-503	426	2	,	,	PUNCT
ftr-503	426	3	the	the	DET
ftr-503	426	4	notoriety	notoriety	NOUN
ftr-503	426	5	of	of	ADP
ftr-503	426	6	the	the	DET
ftr-503	426	7	senator	senator	NOUN
ftr-503	426	8	's	's	PART
ftr-503	426	9	position	position	NOUN
ftr-503	426	10	and	and	CCONJ
ftr-503	426	11	the	the	DET
ftr-503	426	12	possible	possible	ADJ
ftr-503	426	13	perception	perception	NOUN
ftr-503	426	14	that	that	SCONJ
ftr-503	426	15	the	the	DET
ftr-503	426	16	senator	senator	NOUN
ftr-503	426	17	's	's	PART
ftr-503	426	18	position	position	NOUN
ftr-503	426	19	gives	give	VERB
ftr-503	426	20	the	the	DET
ftr-503	426	21	firm	firm	NOUN
ftr-503	426	22	's	's	PART
ftr-503	426	23	clients	client	NOUN
ftr-503	426	24	access	access	NOUN
ftr-503	426	25	and	and	CCONJ
ftr-503	426	26	influence	influence	NOUN
ftr-503	426	27	(	(	PUNCT
ftr-503	426	28	whether	whether	SCONJ
ftr-503	426	29	true	true	ADJ
ftr-503	426	30	or	or	CCONJ
ftr-503	426	31	not	not	PART
ftr-503	426	32	)	)	PUNCT
ftr-503	426	33	will	will	AUX
ftr-503	426	34	inevitably	inevitably	ADV
ftr-503	426	35	increase	increase	VERB
ftr-503	426	36	the	the	DET
ftr-503	426	37	firm	firm	NOUN
ftr-503	426	38	's	's	PART
ftr-503	426	39	business	business	NOUN
ftr-503	426	40	.	.	PUNCT
ftr-503	427	1	19931	19931	NUM
ftr-503	427	2	florida	florida	PROPN
ftr-503	427	3	tax	tax	PROPN
ftr-503	427	4	review	review	PROPN
ftr-503	427	5	partnership	partnership	NOUN
ftr-503	427	6	.	.	PUNCT
ftr-503	428	1	89	89	NUM
ftr-503	429	1	for	for	ADP
ftr-503	429	2	example	example	NOUN
ftr-503	429	3	,	,	PUNCT
ftr-503	429	4	in	in	ADP
ftr-503	429	5	mayes	mayes	PROPN
ftr-503	429	6	v.	v.	PROPN
ftr-503	429	7	commissioner,9	commissioner,9	PROPN
ftr-503	429	8	°	°	VERB
ftr-503	429	9	the	the	DET
ftr-503	429	10	tax	tax	NOUN
ftr-503	429	11	court	court	NOUN
ftr-503	429	12	refused	refuse	VERB
ftr-503	429	13	to	to	PART
ftr-503	429	14	permit	permit	VERB
ftr-503	429	15	a	a	DET
ftr-503	429	16	son	son	NOUN
ftr-503	429	17	's	's	PART
ftr-503	429	18	income	income	NOUN
ftr-503	429	19	as	as	ADP
ftr-503	429	20	an	an	DET
ftr-503	429	21	airplane	airplane	NOUN
ftr-503	429	22	engine	engine	NOUN
ftr-503	429	23	mechanic	mechanic	NOUN
ftr-503	429	24	to	to	PART
ftr-503	429	25	be	be	AUX
ftr-503	429	26	pooled	pool	VERB
ftr-503	429	27	as	as	ADP
ftr-503	429	28	partnership	partnership	NOUN
ftr-503	429	29	income	income	NOUN
ftr-503	429	30	with	with	ADP
ftr-503	429	31	his	his	PRON
ftr-503	429	32	father	father	NOUN
ftr-503	429	33	's	's	PART
ftr-503	429	34	accounting	accounting	NOUN
ftr-503	429	35	and	and	CCONJ
ftr-503	429	36	real	real	ADJ
ftr-503	429	37	estate	estate	NOUN
ftr-503	429	38	rental	rental	ADJ
ftr-503	429	39	income	income	NOUN
ftr-503	429	40	.	.	PUNCT
ftr-503	430	1	9	9	NUM
ftr-503	430	2	'	'	PUNCT
ftr-503	430	3	although	although	SCONJ
ftr-503	430	4	the	the	DET
ftr-503	430	5	court	court	NOUN
ftr-503	430	6	did	do	AUX
ftr-503	430	7	not	not	PART
ftr-503	430	8	say	say	VERB
ftr-503	430	9	so	so	ADV
ftr-503	430	10	,	,	PUNCT
ftr-503	430	11	perhaps	perhaps	ADV
ftr-503	430	12	it	it	PRON
ftr-503	430	13	suspected	suspect	VERB
ftr-503	430	14	that	that	SCONJ
ftr-503	430	15	the	the	DET
ftr-503	430	16	purported	purport	VERB
ftr-503	430	17	partnership	partnership	NOUN
ftr-503	430	18	was	be	AUX
ftr-503	430	19	merely	merely	ADV
ftr-503	430	20	a	a	DET
ftr-503	430	21	device	device	NOUN
ftr-503	430	22	for	for	ADP
ftr-503	430	23	splitting	split	VERB
ftr-503	430	24	income	income	NOUN
ftr-503	430	25	between	between	ADP
ftr-503	430	26	two	two	NUM
ftr-503	430	27	related	related	ADJ
ftr-503	430	28	parties	party	NOUN
ftr-503	430	29	to	to	PART
ftr-503	430	30	minimize	minimize	VERB
ftr-503	430	31	their	their	PRON
ftr-503	430	32	overall	overall	ADJ
ftr-503	430	33	tax	tax	NOUN
ftr-503	430	34	burden	burden	NOUN
ftr-503	430	35	.	.	PUNCT
ftr-503	431	1	the	the	DET
ftr-503	431	2	close	close	ADJ
ftr-503	431	3	family	family	NOUN
ftr-503	431	4	relationship	relationship	NOUN
ftr-503	431	5	between	between	ADP
ftr-503	431	6	the	the	DET
ftr-503	431	7	parties	party	NOUN
ftr-503	431	8	and	and	CCONJ
ftr-503	431	9	the	the	DET
ftr-503	431	10	dissimilarity	dissimilarity	NOUN
ftr-503	431	11	in	in	ADP
ftr-503	431	12	the	the	DET
ftr-503	431	13	types	type	NOUN
ftr-503	431	14	of	of	ADP
ftr-503	431	15	income	income	NOUN
ftr-503	431	16	which	which	PRON
ftr-503	431	17	they	they	PRON
ftr-503	431	18	were	be	AUX
ftr-503	431	19	attempting	attempt	VERB
ftr-503	431	20	to	to	ADP
ftr-503	431	21	pool	pool	NOUN
ftr-503	431	22	may	may	AUX
ftr-503	431	23	have	have	AUX
ftr-503	431	24	fanned	fan	VERB
ftr-503	431	25	the	the	DET
ftr-503	431	26	court	court	NOUN
ftr-503	431	27	's	's	PART
ftr-503	431	28	skepticism	skepticism	NOUN
ftr-503	431	29	.	.	PUNCT
ftr-503	432	1	this	this	PRON
ftr-503	432	2	may	may	AUX
ftr-503	432	3	indeed	indeed	ADV
ftr-503	432	4	"	"	PUNCT
ftr-503	432	5	explain	explain	VERB
ftr-503	432	6	"	"	PUNCT
ftr-503	432	7	why	why	SCONJ
ftr-503	432	8	the	the	DET
ftr-503	432	9	courts	court	NOUN
ftr-503	432	10	have	have	AUX
ftr-503	432	11	used	use	VERB
ftr-503	432	12	the	the	DET
ftr-503	432	13	similarity	similarity	NOUN
ftr-503	432	14	test	test	NOUN
ftr-503	432	15	,	,	PUNCT
ftr-503	432	16	but	but	CCONJ
ftr-503	432	17	it	it	PRON
ftr-503	432	18	does	do	AUX
ftr-503	432	19	not	not	PART
ftr-503	432	20	"	"	PUNCT
ftr-503	432	21	justify	justify	VERB
ftr-503	432	22	"	"	PUNCT
ftr-503	432	23	its	its	PRON
ftr-503	432	24	use	use	NOUN
ftr-503	432	25	.	.	PUNCT
ftr-503	433	1	even	even	ADV
ftr-503	433	2	as	as	ADP
ftr-503	433	3	a	a	DET
ftr-503	433	4	warning	warning	NOUN
ftr-503	433	5	device	device	NOUN
ftr-503	433	6	alerting	alert	VERB
ftr-503	433	7	the	the	DET
ftr-503	433	8	court	court	NOUN
ftr-503	433	9	to	to	ADP
ftr-503	433	10	greater	great	ADJ
ftr-503	433	11	scrutiny	scrutiny	NOUN
ftr-503	433	12	,	,	PUNCT
ftr-503	433	13	the	the	DET
ftr-503	433	14	similarity	similarity	NOUN
ftr-503	433	15	test	test	NOUN
ftr-503	433	16	has	have	VERB
ftr-503	433	17	little	little	ADJ
ftr-503	433	18	utility	utility	NOUN
ftr-503	433	19	where	where	SCONJ
ftr-503	433	20	the	the	DET
ftr-503	433	21	parties	party	NOUN
ftr-503	433	22	are	be	AUX
ftr-503	433	23	unrelated	unrelated	ADJ
ftr-503	433	24	and	and	CCONJ
ftr-503	433	25	are	be	AUX
ftr-503	433	26	dealing	deal	VERB
ftr-503	433	27	with	with	ADP
ftr-503	433	28	each	each	DET
ftr-503	433	29	other	other	ADJ
ftr-503	433	30	at	at	ADP
ftr-503	433	31	arm's	arm'	NOUN
ftr-503	433	32	-	-	PUNCT
ftr-503	433	33	length	length	NOUN
ftr-503	433	34	.	.	PUNCT
ftr-503	434	1	and	and	CCONJ
ftr-503	434	2	where	where	SCONJ
ftr-503	434	3	the	the	DET
ftr-503	434	4	parties	party	NOUN
ftr-503	434	5	are	be	AUX
ftr-503	434	6	related	relate	VERB
ftr-503	434	7	,	,	PUNCT
ftr-503	434	8	the	the	DET
ftr-503	434	9	test	test	NOUN
ftr-503	434	10	's	's	PART
ftr-503	434	11	use	use	NOUN
ftr-503	434	12	should	should	AUX
ftr-503	434	13	be	be	AUX
ftr-503	434	14	limited	limit	VERB
ftr-503	434	15	to	to	ADP
ftr-503	434	16	raising	raise	VERB
ftr-503	434	17	a	a	DET
ftr-503	434	18	cautionary	cautionary	ADJ
ftr-503	434	19	"	"	PUNCT
ftr-503	434	20	go	go	VERB
ftr-503	434	21	slow	slow	ADJ
ftr-503	434	22	"	"	PUNCT
ftr-503	434	23	sign	sign	NOUN
ftr-503	434	24	,	,	PUNCT
ftr-503	434	25	not	not	PART
ftr-503	434	26	for	for	ADP
ftr-503	434	27	automatically	automatically	ADV
ftr-503	434	28	disregarding	disregard	VERB
ftr-503	434	29	a	a	DET
ftr-503	434	30	bona	bona	ADJ
ftr-503	434	31	fide	fide	ADJ
ftr-503	434	32	partnership	partnership	NOUN
ftr-503	434	33	.	.	PUNCT
ftr-503	435	1	some	some	PRON
ftr-503	435	2	have	have	AUX
ftr-503	435	3	suggested	suggest	VERB
ftr-503	435	4	that	that	SCONJ
ftr-503	435	5	"	"	PUNCT
ftr-503	435	6	public	public	ADJ
ftr-503	435	7	policy	policy	NOUN
ftr-503	435	8	"	"	PUNCT
ftr-503	435	9	concerns	concern	NOUN
ftr-503	435	10	may	may	AUX
ftr-503	435	11	justify	justify	VERB
ftr-503	435	12	the	the	DET
ftr-503	435	13	use	use	NOUN
ftr-503	435	14	of	of	ADP
ftr-503	435	15	the	the	DET
ftr-503	435	16	similarity	similarity	NOUN
ftr-503	435	17	test	test	NOUN
ftr-503	435	18	,	,	PUNCT
ftr-503	435	19	at	at	ADP
ftr-503	435	20	least	least	ADJ
ftr-503	435	21	in	in	ADP
ftr-503	435	22	certain	certain	ADJ
ftr-503	435	23	instances	instance	NOUN
ftr-503	435	24	.	.	PUNCT
ftr-503	436	1	92	92	NUM
ftr-503	436	2	in	in	ADP
ftr-503	436	3	other	other	ADJ
ftr-503	436	4	words	word	NOUN
ftr-503	436	5	,	,	PUNCT
ftr-503	436	6	the	the	DET
ftr-503	436	7	courts	court	NOUN
ftr-503	436	8	and	and	CCONJ
ftr-503	436	9	the	the	DET
ftr-503	436	10	service	service	NOUN
ftr-503	436	11	may	may	AUX
ftr-503	436	12	have	have	AUX
ftr-503	436	13	felt	feel	VERB
ftr-503	436	14	that	that	SCONJ
ftr-503	436	15	it	it	PRON
ftr-503	436	16	violated	violate	VERB
ftr-503	436	17	public	public	ADJ
ftr-503	436	18	policy	policy	NOUN
ftr-503	436	19	to	to	PART
ftr-503	436	20	give	give	VERB
ftr-503	436	21	effect	effect	NOUN
ftr-503	436	22	to	to	ADP
ftr-503	436	23	an	an	DET
ftr-503	436	24	arrangement	arrangement	NOUN
ftr-503	436	25	under	under	ADP
ftr-503	436	26	which	which	PRON
ftr-503	436	27	a	a	DET
ftr-503	436	28	publicly	publicly	ADV
ftr-503	436	29	elected	elect	VERB
ftr-503	436	30	official	official	NOUN
ftr-503	436	31	,	,	PUNCT
ftr-503	436	32	or	or	CCONJ
ftr-503	436	33	a	a	DET
ftr-503	436	34	member	member	NOUN
ftr-503	436	35	of	of	ADP
ftr-503	436	36	the	the	DET
ftr-503	436	37	armed	armed	ADJ
ftr-503	436	38	forces	force	NOUN
ftr-503	436	39	,	,	PUNCT
ftr-503	436	40	shares	share	VERB
ftr-503	436	41	his	his	PRON
ftr-503	436	42	salary	salary	NOUN
ftr-503	436	43	from	from	ADP
ftr-503	436	44	these	these	DET
ftr-503	436	45	activities	activity	NOUN
ftr-503	436	46	with	with	ADP
ftr-503	436	47	his	his	PRON
ftr-503	436	48	law	law	NOUN
ftr-503	436	49	partnership	partnership	NOUN
ftr-503	436	50	.	.	PUNCT
ftr-503	437	1	however	however	ADV
ftr-503	437	2	,	,	PUNCT
ftr-503	437	3	neither	neither	CCONJ
ftr-503	437	4	the	the	DET
ftr-503	437	5	courts	court	NOUN
ftr-503	437	6	nor	nor	CCONJ
ftr-503	437	7	the	the	DET
ftr-503	437	8	service	service	NOUN
ftr-503	437	9	asserted	assert	VERB
ftr-503	437	10	public	public	ADJ
ftr-503	437	11	policy	policy	NOUN
ftr-503	437	12	as	as	ADP
ftr-503	437	13	the	the	DET
ftr-503	437	14	basis	basis	NOUN
ftr-503	437	15	for	for	ADP
ftr-503	437	16	the	the	DET
ftr-503	437	17	similarity	similarity	NOUN
ftr-503	437	18	test.93	test.93	ADV
ftr-503	437	19	moreover	moreover	ADV
ftr-503	437	20	,	,	PUNCT
ftr-503	437	21	it	it	PRON
ftr-503	437	22	is	be	AUX
ftr-503	437	23	difficult	difficult	ADJ
ftr-503	437	24	to	to	PART
ftr-503	437	25	discern	discern	VERB
ftr-503	437	26	any	any	DET
ftr-503	437	27	compelling	compelling	ADJ
ftr-503	437	28	public	public	ADJ
ftr-503	437	29	policy	policy	NOUN
ftr-503	437	30	that	that	PRON
ftr-503	437	31	is	be	AUX
ftr-503	437	32	being	be	AUX
ftr-503	437	33	violated	violate	VERB
ftr-503	437	34	in	in	ADP
ftr-503	437	35	these	these	DET
ftr-503	437	36	cases	case	NOUN
ftr-503	437	37	.	.	PUNCT
ftr-503	438	1	consider	consider	VERB
ftr-503	438	2	the	the	DET
ftr-503	438	3	case	case	NOUN
ftr-503	438	4	of	of	ADP
ftr-503	438	5	a	a	DET
ftr-503	438	6	law	law	NOUN
ftr-503	438	7	firm	firm	NOUN
ftr-503	438	8	partner	partner	NOUN
ftr-503	438	9	who	who	PRON
ftr-503	438	10	is	be	AUX
ftr-503	438	11	also	also	ADV
ftr-503	438	12	a	a	DET
ftr-503	438	13	justice	justice	NOUN
ftr-503	438	14	of	of	ADP
ftr-503	438	15	the	the	DET
ftr-503	438	16	peace	peace	NOUN
ftr-503	438	17	.	.	PUNCT
ftr-503	439	1	the	the	DET
ftr-503	439	2	code	code	NOUN
ftr-503	439	3	of	of	ADP
ftr-503	439	4	judicial	judicial	ADJ
ftr-503	439	5	conduct	conduct	NOUN
ftr-503	439	6	strictly	strictly	ADV
ftr-503	439	7	prohibits	prohibit	VERB
ftr-503	439	8	him	he	PRON
ftr-503	439	9	from	from	ADP
ftr-503	439	10	hearing	hear	VERB
ftr-503	439	11	any	any	DET
ftr-503	439	12	case	case	NOUN
ftr-503	439	13	involving	involve	VERB
ftr-503	439	14	any	any	DET
ftr-503	439	15	89	89	NUM
ftr-503	439	16	.	.	PUNCT
ftr-503	440	1	cowan	cowan	PROPN
ftr-503	440	2	,	,	PUNCT
ftr-503	440	3	supra	supra	PROPN
ftr-503	440	4	note	note	PROPN
ftr-503	440	5	20	20	NUM
ftr-503	440	6	,	,	PUNCT
ftr-503	440	7	at	at	ADP
ftr-503	440	8	1538	1538	NUM
ftr-503	440	9	.	.	PUNCT
ftr-503	441	1	90	90	NUM
ftr-503	441	2	.	.	NOUN
ftr-503	441	3	21	21	NUM
ftr-503	441	4	t.c	t.c	PROPN
ftr-503	441	5	.	.	PROPN
ftr-503	441	6	286	286	NUM
ftr-503	441	7	(	(	PUNCT
ftr-503	441	8	1953	1953	NUM
ftr-503	441	9	)	)	PUNCT
ftr-503	441	10	.	.	PUNCT
ftr-503	442	1	91	91	NUM
ftr-503	442	2	.	.	PUNCT
ftr-503	443	1	i	i	PRON
ftr-503	443	2	d.	d.	PROPN
ftr-503	443	3	the	the	DET
ftr-503	443	4	court	court	PROPN
ftr-503	443	5	of	of	ADP
ftr-503	443	6	appeals	appeal	NOUN
ftr-503	443	7	for	for	ADP
ftr-503	443	8	the	the	DET
ftr-503	443	9	tenth	tenth	ADJ
ftr-503	443	10	circuit	circuit	NOUN
ftr-503	443	11	reached	reach	VERB
ftr-503	443	12	the	the	DET
ftr-503	443	13	same	same	ADJ
ftr-503	443	14	result	result	NOUN
ftr-503	443	15	in	in	ADP
ftr-503	443	16	a	a	DET
ftr-503	443	17	proceeding	proceeding	NOUN
ftr-503	443	18	involving	involve	VERB
ftr-503	443	19	the	the	DET
ftr-503	443	20	father	father	NOUN
ftr-503	443	21	's	's	PART
ftr-503	443	22	tax	tax	NOUN
ftr-503	443	23	liability	liability	NOUN
ftr-503	443	24	for	for	ADP
ftr-503	443	25	other	other	ADJ
ftr-503	443	26	years	year	NOUN
ftr-503	443	27	.	.	PUNCT
ftr-503	444	1	mayes	mayes	PROPN
ftr-503	444	2	v.	v.	PROPN
ftr-503	444	3	united	united	PROPN
ftr-503	444	4	states	states	PROPN
ftr-503	444	5	,	,	PUNCT
ftr-503	444	6	207	207	NUM
ftr-503	444	7	f.2d	f.2d	NOUN
ftr-503	444	8	326	326	NUM
ftr-503	444	9	(	(	PUNCT
ftr-503	444	10	10th	10th	ADJ
ftr-503	444	11	cir	cir	NOUN
ftr-503	444	12	.	.	PROPN
ftr-503	444	13	1953	1953	NUM
ftr-503	444	14	)	)	PUNCT
ftr-503	444	15	.	.	PUNCT
ftr-503	445	1	see	see	VERB
ftr-503	445	2	also	also	ADV
ftr-503	445	3	villere	villere	VERB
ftr-503	445	4	v.	v.	ADP
ftr-503	445	5	commissioner	commissioner	NOUN
ftr-503	445	6	,	,	PUNCT
ftr-503	445	7	133	133	NUM
ftr-503	445	8	f.2d	f.2d	NOUN
ftr-503	445	9	905	905	NUM
ftr-503	445	10	(	(	PUNCT
ftr-503	445	11	5th	5th	ADJ
ftr-503	445	12	cir	cir	NOUN
ftr-503	445	13	.	.	PUNCT
ftr-503	445	14	1943	1943	NUM
ftr-503	445	15	)	)	PUNCT
ftr-503	445	16	,	,	PUNCT
ftr-503	445	17	in	in	ADP
ftr-503	445	18	which	which	PRON
ftr-503	445	19	the	the	DET
ftr-503	445	20	court	court	NOUN
ftr-503	445	21	refused	refuse	VERB
ftr-503	445	22	to	to	PART
ftr-503	445	23	recognize	recognize	VERB
ftr-503	445	24	a	a	DET
ftr-503	445	25	partnership	partnership	NOUN
ftr-503	445	26	between	between	ADP
ftr-503	445	27	two	two	NUM
ftr-503	445	28	brothers	brother	NOUN
ftr-503	445	29	,	,	PUNCT
ftr-503	445	30	who	who	PRON
ftr-503	445	31	had	have	AUX
ftr-503	445	32	purportedly	purportedly	ADV
ftr-503	445	33	agreed	agree	VERB
ftr-503	445	34	to	to	PART
ftr-503	445	35	split	split	VERB
ftr-503	445	36	their	their	PRON
ftr-503	445	37	aggregate	aggregate	ADJ
ftr-503	445	38	income	income	NOUN
ftr-503	445	39	equally	equally	ADV
ftr-503	445	40	,	,	PUNCT
ftr-503	445	41	where	where	SCONJ
ftr-503	445	42	one	one	NUM
ftr-503	445	43	brother	brother	NOUN
ftr-503	445	44	earned	earn	VERB
ftr-503	445	45	a	a	DET
ftr-503	445	46	large	large	ADJ
ftr-503	445	47	salary	salary	NOUN
ftr-503	445	48	and	and	CCONJ
ftr-503	445	49	had	have	VERB
ftr-503	445	50	dividend	dividend	NOUN
ftr-503	445	51	income	income	NOUN
ftr-503	445	52	while	while	SCONJ
ftr-503	445	53	the	the	DET
ftr-503	445	54	other	other	ADJ
ftr-503	445	55	had	have	VERB
ftr-503	445	56	only	only	ADV
ftr-503	445	57	a	a	DET
ftr-503	445	58	small	small	ADJ
ftr-503	445	59	income	income	NOUN
ftr-503	445	60	.	.	PUNCT
ftr-503	446	1	92	92	NUM
ftr-503	446	2	.	.	PUNCT
ftr-503	447	1	cowan	cowan	PROPN
ftr-503	447	2	,	,	PUNCT
ftr-503	447	3	supra	supra	PROPN
ftr-503	447	4	note	note	PROPN
ftr-503	447	5	20	20	NUM
ftr-503	447	6	,	,	PUNCT
ftr-503	447	7	at	at	ADP
ftr-503	447	8	1541	1541	NUM
ftr-503	447	9	-	-	SYM
ftr-503	447	10	42	42	NUM
ftr-503	447	11	.	.	PUNCT
ftr-503	448	1	93	93	NUM
ftr-503	448	2	.	.	PUNCT
ftr-503	449	1	see	see	VERB
ftr-503	449	2	,	,	PUNCT
ftr-503	449	3	e.g.	e.g.	ADV
ftr-503	449	4	,	,	PUNCT
ftr-503	449	5	rev	rev	PROPN
ftr-503	449	6	.	.	PROPN
ftr-503	450	1	rul	rul	PROPN
ftr-503	450	2	.	.	PUNCT
ftr-503	451	1	64	64	NUM
ftr-503	451	2	-	-	SYM
ftr-503	451	3	90	90	NUM
ftr-503	451	4	,	,	PUNCT
ftr-503	451	5	1964	1964	NUM
ftr-503	451	6	-	-	SYM
ftr-503	451	7	1	1	NUM
ftr-503	451	8	c.b	c.b	PROPN
ftr-503	451	9	.	.	PUNCT
ftr-503	452	1	(	(	PUNCT
ftr-503	452	2	part	part	NOUN
ftr-503	452	3	i	i	NOUN
ftr-503	452	4	)	)	PUNCT
ftr-503	452	5	226	226	NUM
ftr-503	452	6	;	;	PUNCT
ftr-503	452	7	rev	rev	X
ftr-503	452	8	.	.	PROPN
ftr-503	452	9	rul	rul	PROPN
ftr-503	452	10	.	.	PUNCT
ftr-503	453	1	54	54	NUM
ftr-503	453	2	-	-	SYM
ftr-503	453	3	167	167	NUM
ftr-503	453	4	,	,	PUNCT
ftr-503	453	5	1954	1954	NUM
ftr-503	453	6	-	-	SYM
ftr-503	453	7	1	1	NUM
ftr-503	453	8	c.b	c.b	PROPN
ftr-503	453	9	.	.	PROPN
ftr-503	453	10	152	152	NUM
ftr-503	453	11	;	;	PUNCT
ftr-503	453	12	i.t	i.t	PROPN
ftr-503	453	13	.	.	NOUN
ftr-503	453	14	3824	3824	NUM
ftr-503	453	15	,	,	PUNCT
ftr-503	453	16	1946	1946	NUM
ftr-503	453	17	-	-	SYM
ftr-503	453	18	2	2	NUM
ftr-503	453	19	c.b	c.b	PROPN
ftr-503	453	20	.	.	PROPN
ftr-503	453	21	37	37	NUM
ftr-503	453	22	.	.	PUNCT
ftr-503	454	1	moreover	moreover	ADV
ftr-503	454	2	,	,	PUNCT
ftr-503	454	3	the	the	DET
ftr-503	454	4	relatively	relatively	ADV
ftr-503	454	5	mild	mild	ADJ
ftr-503	454	6	sanction	sanction	NOUN
ftr-503	454	7	that	that	SCONJ
ftr-503	454	8	these	these	DET
ftr-503	454	9	rulings	ruling	NOUN
ftr-503	454	10	imposed	impose	VERB
ftr-503	454	11	upon	upon	SCONJ
ftr-503	454	12	a	a	DET
ftr-503	454	13	partner	partner	NOUN
ftr-503	454	14	who	who	PRON
ftr-503	454	15	did	do	AUX
ftr-503	454	16	pool	pool	VERB
ftr-503	454	17	one	one	NUM
ftr-503	454	18	of	of	ADP
ftr-503	454	19	these	these	DET
ftr-503	454	20	types	type	NOUN
ftr-503	454	21	of	of	ADP
ftr-503	454	22	income	income	NOUN
ftr-503	454	23	with	with	ADP
ftr-503	454	24	partnership	partnership	NOUN
ftr-503	454	25	income	income	NOUN
ftr-503	454	26	suggests	suggest	VERB
ftr-503	454	27	that	that	SCONJ
ftr-503	454	28	public	public	ADJ
ftr-503	454	29	policy	policy	NOUN
ftr-503	454	30	was	be	AUX
ftr-503	454	31	not	not	PART
ftr-503	454	32	the	the	DET
ftr-503	454	33	basis	basis	NOUN
ftr-503	454	34	for	for	ADP
ftr-503	454	35	their	their	PRON
ftr-503	454	36	holdings	holding	NOUN
ftr-503	454	37	.	.	PUNCT
ftr-503	455	1	in	in	ADP
ftr-503	455	2	general	general	ADJ
ftr-503	455	3	,	,	PUNCT
ftr-503	455	4	these	these	DET
ftr-503	455	5	rulings	ruling	NOUN
ftr-503	455	6	adopted	adopt	VERB
ftr-503	455	7	an	an	DET
ftr-503	455	8	approach	approach	NOUN
ftr-503	455	9	that	that	SCONJ
ftr-503	455	10	,	,	PUNCT
ftr-503	455	11	aside	aside	ADV
ftr-503	455	12	from	from	ADP
ftr-503	455	13	matters	matter	NOUN
ftr-503	455	14	of	of	ADP
ftr-503	455	15	timing	timing	NOUN
ftr-503	455	16	,	,	PUNCT
ftr-503	455	17	produced	produce	VERB
ftr-503	455	18	the	the	DET
ftr-503	455	19	same	same	ADJ
ftr-503	455	20	taxable	taxable	ADJ
ftr-503	455	21	result	result	NOUN
ftr-503	455	22	as	as	SCONJ
ftr-503	455	23	if	if	SCONJ
ftr-503	455	24	such	such	ADJ
ftr-503	455	25	income	income	NOUN
ftr-503	455	26	had	have	AUX
ftr-503	455	27	been	be	AUX
ftr-503	455	28	permitted	permit	VERB
ftr-503	455	29	to	to	PART
ftr-503	455	30	be	be	AUX
ftr-503	455	31	pooled	pool	VERB
ftr-503	455	32	.	.	PUNCT
ftr-503	456	1	thus	thus	ADV
ftr-503	456	2	,	,	PUNCT
ftr-503	456	3	if	if	SCONJ
ftr-503	456	4	the	the	DET
ftr-503	456	5	amount	amount	NOUN
ftr-503	456	6	of	of	ADP
ftr-503	456	7	the	the	DET
ftr-503	456	8	income	income	NOUN
ftr-503	456	9	assigned	assign	VERB
ftr-503	456	10	by	by	ADP
ftr-503	456	11	a	a	DET
ftr-503	456	12	partner	partner	NOUN
ftr-503	456	13	exceeded	exceed	VERB
ftr-503	456	14	his	his	PRON
ftr-503	456	15	share	share	NOUN
ftr-503	456	16	of	of	ADP
ftr-503	456	17	the	the	DET
ftr-503	456	18	pooled	pooled	ADJ
ftr-503	456	19	income	income	NOUN
ftr-503	456	20	under	under	ADP
ftr-503	456	21	the	the	DET
ftr-503	456	22	partnership	partnership	NOUN
ftr-503	456	23	agreement	agreement	NOUN
ftr-503	456	24	,	,	PUNCT
ftr-503	456	25	the	the	DET
ftr-503	456	26	rulings	ruling	NOUN
ftr-503	456	27	allowed	allow	VERB
ftr-503	456	28	him	he	PRON
ftr-503	456	29	a	a	DET
ftr-503	456	30	deduction	deduction	NOUN
ftr-503	456	31	for	for	ADP
ftr-503	456	32	the	the	DET
ftr-503	456	33	difference	difference	NOUN
ftr-503	456	34	.	.	PUNCT
ftr-503	457	1	for	for	ADP
ftr-503	457	2	an	an	DET
ftr-503	457	3	illustration	illustration	NOUN
ftr-503	457	4	of	of	ADP
ftr-503	457	5	this	this	DET
ftr-503	457	6	approach	approach	NOUN
ftr-503	457	7	,	,	PUNCT
ftr-503	457	8	see	see	VERB
ftr-503	457	9	rev	rev	PROPN
ftr-503	457	10	.	.	PUNCT
ftr-503	458	1	rul	rul	PROPN
ftr-503	458	2	.	.	PUNCT
ftr-503	459	1	64	64	NUM
ftr-503	459	2	-	-	SYM
ftr-503	459	3	90	90	NUM
ftr-503	459	4	,	,	PUNCT
ftr-503	459	5	1964	1964	NUM
ftr-503	459	6	-	-	SYM
ftr-503	459	7	1	1	NUM
ftr-503	459	8	c.b	c.b	PROPN
ftr-503	459	9	.	.	PUNCT
ftr-503	460	1	(	(	PUNCT
ftr-503	460	2	part	part	NOUN
ftr-503	460	3	i	i	NOUN
ftr-503	460	4	)	)	PUNCT
ftr-503	460	5	226	226	NUM
ftr-503	460	6	,	,	PUNCT
ftr-503	460	7	226	226	NUM
ftr-503	460	8	-	-	SYM
ftr-503	460	9	27	27	NUM
ftr-503	460	10	.	.	PUNCT
ftr-503	461	1	schneer	schneer	NOUN
ftr-503	461	2	appears	appear	VERB
ftr-503	461	3	to	to	PART
ftr-503	461	4	be	be	AUX
ftr-503	461	5	the	the	DET
ftr-503	461	6	first	first	ADJ
ftr-503	461	7	instance	instance	NOUN
ftr-503	461	8	where	where	SCONJ
ftr-503	461	9	the	the	DET
ftr-503	461	10	service	service	NOUN
ftr-503	461	11	did	do	AUX
ftr-503	461	12	not	not	PART
ftr-503	461	13	adjust	adjust	VERB
ftr-503	461	14	the	the	DET
ftr-503	461	15	partner	partner	NOUN
ftr-503	461	16	's	's	PART
ftr-503	461	17	distributive	distributive	ADJ
ftr-503	461	18	share	share	NOUN
ftr-503	461	19	of	of	ADP
ftr-503	461	20	partnership	partnership	NOUN
ftr-503	461	21	income	income	NOUN
ftr-503	461	22	when	when	SCONJ
ftr-503	461	23	it	it	PRON
ftr-503	461	24	applied	apply	VERB
ftr-503	461	25	the	the	DET
ftr-503	461	26	assignment	assignment	NOUN
ftr-503	461	27	of	of	ADP
ftr-503	461	28	income	income	NOUN
ftr-503	461	29	doctrine	doctrine	NOUN
ftr-503	461	30	.	.	PUNCT
ftr-503	462	1	[	[	X
ftr-503	462	2	vol	vol	X
ftr-503	462	3	1:11	1:11	NUM
ftr-503	462	4	scluzeer	scluzeer	NOUN
ftr-503	462	5	v.	v.	ADP
ftr-503	462	6	conunissioner	conunissioner	PROPN
ftr-503	462	7	client	client	PROPN
ftr-503	462	8	of	of	ADP
ftr-503	462	9	his	his	PRON
ftr-503	462	10	firm	firm	NOUN
ftr-503	462	11	,	,	PUNCT
ftr-503	462	12	regardless	regardless	ADV
ftr-503	462	13	of	of	ADP
ftr-503	462	14	the	the	DET
ftr-503	462	15	nature	nature	NOUN
ftr-503	462	16	of	of	ADP
ftr-503	462	17	his	his	PRON
ftr-503	462	18	financial	financial	ADJ
ftr-503	462	19	arrangement	arrangement	NOUN
ftr-503	462	20	with	with	ADP
ftr-503	462	21	his	his	PRON
ftr-503	462	22	firm	firm	NOUN
ftr-503	462	23	.	.	PUNCT
ftr-503	463	1	4	4	NUM
ftr-503	463	2	since	since	SCONJ
ftr-503	463	3	this	this	DET
ftr-503	463	4	rule	rule	NOUN
ftr-503	463	5	largely	largely	ADV
ftr-503	463	6	,	,	PUNCT
ftr-503	463	7	if	if	SCONJ
ftr-503	463	8	not	not	PART
ftr-503	463	9	entirely	entirely	ADV
ftr-503	463	10	,	,	PUNCT
ftr-503	463	11	precludes	preclude	VERB
ftr-503	463	12	conflicts	conflict	NOUN
ftr-503	463	13	of	of	ADP
ftr-503	463	14	interest	interest	NOUN
ftr-503	463	15	from	from	ADP
ftr-503	463	16	arising	arise	VERB
ftr-503	463	17	between	between	ADP
ftr-503	463	18	his	his	PRON
ftr-503	463	19	role	role	NOUN
ftr-503	463	20	as	as	ADP
ftr-503	463	21	judge	judge	NOUN
ftr-503	463	22	and	and	CCONJ
ftr-503	463	23	his	his	PRON
ftr-503	463	24	role	role	NOUN
ftr-503	463	25	as	as	ADP
ftr-503	463	26	a	a	DET
ftr-503	463	27	partner	partner	NOUN
ftr-503	463	28	of	of	ADP
ftr-503	463	29	the	the	DET
ftr-503	463	30	firm	firm	NOUN
ftr-503	463	31	,	,	PUNCT
ftr-503	463	32	it	it	PRON
ftr-503	463	33	is	be	AUX
ftr-503	463	34	difficult	difficult	ADJ
ftr-503	463	35	to	to	PART
ftr-503	463	36	see	see	VERB
ftr-503	463	37	how	how	SCONJ
ftr-503	463	38	public	public	ADJ
ftr-503	463	39	policy	policy	NOUN
ftr-503	463	40	is	be	AUX
ftr-503	463	41	violated	violate	VERB
ftr-503	463	42	if	if	SCONJ
ftr-503	463	43	he	he	PRON
ftr-503	463	44	pays	pay	VERB
ftr-503	463	45	his	his	PRON
ftr-503	463	46	justice	justice	NOUN
ftr-503	463	47	of	of	ADP
ftr-503	463	48	the	the	DET
ftr-503	463	49	peace	peace	NOUN
ftr-503	463	50	salary	salary	NOUN
ftr-503	463	51	to	to	ADP
ftr-503	463	52	his	his	PRON
ftr-503	463	53	firm	firm	NOUN
ftr-503	463	54	.	.	PUNCT
ftr-503	463	55	"	"	PUNCT
ftr-503	464	1	it	it	PRON
ftr-503	464	2	is	be	AUX
ftr-503	464	3	even	even	ADV
ftr-503	464	4	more	more	ADV
ftr-503	464	5	difficult	difficult	ADJ
ftr-503	464	6	to	to	PART
ftr-503	464	7	see	see	VERB
ftr-503	464	8	how	how	SCONJ
ftr-503	464	9	public	public	ADJ
ftr-503	464	10	policy	policy	NOUN
ftr-503	464	11	is	be	AUX
ftr-503	464	12	violated	violate	VERB
ftr-503	464	13	when	when	SCONJ
ftr-503	464	14	a	a	DET
ftr-503	464	15	member	member	NOUN
ftr-503	464	16	of	of	ADP
ftr-503	464	17	the	the	DET
ftr-503	464	18	armed	armed	ADJ
ftr-503	464	19	forces	force	NOUN
ftr-503	464	20	pays	pay	VERB
ftr-503	464	21	his	his	PRON
ftr-503	464	22	salary	salary	NOUN
ftr-503	464	23	into	into	ADP
ftr-503	464	24	the	the	DET
ftr-503	464	25	firm	firm	NOUN
ftr-503	464	26	.	.	PUNCT
ftr-503	465	1	furthermore	furthermore	ADV
ftr-503	465	2	,	,	PUNCT
ftr-503	465	3	the	the	DET
ftr-503	465	4	supreme	supreme	PROPN
ftr-503	465	5	court	court	PROPN
ftr-503	465	6	has	have	AUX
ftr-503	465	7	stated	state	VERB
ftr-503	465	8	that	that	SCONJ
ftr-503	465	9	the	the	DET
ftr-503	465	10	normal	normal	ADJ
ftr-503	465	11	rules	rule	NOUN
ftr-503	465	12	of	of	ADP
ftr-503	465	13	taxation	taxation	NOUN
ftr-503	465	14	should	should	AUX
ftr-503	465	15	give	give	VERB
ftr-503	465	16	way	way	NOUN
ftr-503	465	17	to	to	ADP
ftr-503	465	18	public	public	ADJ
ftr-503	465	19	policy	policy	NOUN
ftr-503	465	20	concerns	concern	NOUN
ftr-503	465	21	only	only	ADV
ftr-503	465	22	where	where	SCONJ
ftr-503	465	23	the	the	DET
ftr-503	465	24	policy	policy	NOUN
ftr-503	465	25	is	be	AUX
ftr-503	465	26	"	"	PUNCT
ftr-503	465	27	sharply	sharply	ADV
ftr-503	465	28	defined	define	VERB
ftr-503	465	29	96	96	NUM
ftr-503	465	30	and	and	CCONJ
ftr-503	465	31	publicly	publicly	ADV
ftr-503	465	32	stated	state	VERB
ftr-503	465	33	.	.	PUNCT
ftr-503	466	1	diligent	diligent	ADJ
ftr-503	466	2	research	research	PROPN
ftr-503	466	3	has	have	AUX
ftr-503	466	4	failed	fail	VERB
ftr-503	466	5	to	to	PART
ftr-503	466	6	unearth	unearth	VERB
ftr-503	466	7	any	any	DET
ftr-503	466	8	statute	statute	NOUN
ftr-503	466	9	,	,	PUNCT
ftr-503	466	10	cannon	cannon	NOUN
ftr-503	466	11	of	of	ADP
ftr-503	466	12	ethics	ethic	NOUN
ftr-503	466	13	,	,	PUNCT
ftr-503	466	14	bar	bar	NOUN
ftr-503	466	15	association	association	NOUN
ftr-503	466	16	ruling	ruling	NOUN
ftr-503	466	17	,	,	PUNCT
ftr-503	466	18	or	or	CCONJ
ftr-503	466	19	case	case	NOUN
ftr-503	466	20	holding	hold	VERB
ftr-503	466	21	that	that	SCONJ
ftr-503	466	22	it	it	PRON
ftr-503	466	23	is	be	AUX
ftr-503	466	24	improper	improper	ADJ
ftr-503	466	25	for	for	SCONJ
ftr-503	466	26	a	a	DET
ftr-503	466	27	publicly	publicly	ADV
ftr-503	466	28	elected	elect	VERB
ftr-503	466	29	official	official	NOUN
ftr-503	466	30	,	,	PUNCT
ftr-503	466	31	a	a	DET
ftr-503	466	32	justice	justice	NOUN
ftr-503	466	33	of	of	ADP
ftr-503	466	34	the	the	DET
ftr-503	466	35	peace	peace	NOUN
ftr-503	466	36	,	,	PUNCT
ftr-503	466	37	or	or	CCONJ
ftr-503	466	38	a	a	DET
ftr-503	466	39	member	member	NOUN
ftr-503	466	40	of	of	ADP
ftr-503	466	41	the	the	DET
ftr-503	466	42	armed	armed	ADJ
ftr-503	466	43	forces	force	NOUN
ftr-503	466	44	to	to	PART
ftr-503	466	45	pay	pay	VERB
ftr-503	466	46	his	his	PRON
ftr-503	466	47	salary	salary	NOUN
ftr-503	466	48	into	into	ADP
ftr-503	466	49	a	a	DET
ftr-503	466	50	partnership	partnership	NOUN
ftr-503	466	51	.	.	PUNCT
ftr-503	467	1	thus	thus	ADV
ftr-503	467	2	the	the	DET
ftr-503	467	3	94	94	NUM
ftr-503	467	4	.	.	PUNCT
ftr-503	468	1	the	the	DET
ftr-503	468	2	code	code	NOUN
ftr-503	468	3	of	of	ADP
ftr-503	468	4	judicial	judicial	ADJ
ftr-503	468	5	conduct	conduct	NOUN
ftr-503	468	6	permits	permit	VERB
ftr-503	468	7	a	a	DET
ftr-503	468	8	part	part	ADJ
ftr-503	468	9	-	-	PUNCT
ftr-503	468	10	time	time	NOUN
ftr-503	468	11	judge	judge	NOUN
ftr-503	468	12	,	,	PUNCT
ftr-503	468	13	such	such	ADJ
ftr-503	468	14	as	as	ADP
ftr-503	468	15	a	a	DET
ftr-503	468	16	justice	justice	NOUN
ftr-503	468	17	of	of	ADP
ftr-503	468	18	the	the	DET
ftr-503	468	19	peace	peace	NOUN
ftr-503	468	20	,	,	PUNCT
ftr-503	468	21	to	to	PART
ftr-503	468	22	continue	continue	VERB
ftr-503	468	23	to	to	PART
ftr-503	468	24	practice	practice	VERB
ftr-503	468	25	law	law	NOUN
ftr-503	468	26	.	.	PUNCT
ftr-503	469	1	model	model	PROPN
ftr-503	469	2	code	code	PROPN
ftr-503	469	3	of	of	ADP
ftr-503	469	4	judicial	judicial	ADJ
ftr-503	469	5	conduct	conduct	NOUN
ftr-503	469	6	,	,	PUNCT
ftr-503	469	7	compliance	compliance	NOUN
ftr-503	469	8	with	with	ADP
ftr-503	469	9	the	the	DET
ftr-503	469	10	code	code	NOUN
ftr-503	469	11	of	of	ADP
ftr-503	469	12	judicial	judicial	ADJ
ftr-503	469	13	conduct	conduct	NOUN
ftr-503	469	14	a(1	a(1	NOUN
ftr-503	469	15	)	)	PUNCT
ftr-503	469	16	(	(	PUNCT
ftr-503	469	17	1972	1972	NUM
ftr-503	469	18	)	)	PUNCT
ftr-503	469	19	.	.	PUNCT
ftr-503	470	1	but	but	CCONJ
ftr-503	470	2	he	he	PRON
ftr-503	470	3	may	may	AUX
ftr-503	470	4	not	not	PART
ftr-503	470	5	participate	participate	VERB
ftr-503	470	6	"	"	PUNCT
ftr-503	470	7	in	in	ADP
ftr-503	470	8	a	a	DET
ftr-503	470	9	proceeding	proceeding	NOUN
ftr-503	470	10	in	in	ADP
ftr-503	470	11	which	which	PRON
ftr-503	470	12	his	his	PRON
ftr-503	470	13	impartiality	impartiality	NOUN
ftr-503	470	14	might	might	AUX
ftr-503	470	15	reasonably	reasonably	ADV
ftr-503	470	16	be	be	AUX
ftr-503	470	17	questioned	question	VERB
ftr-503	470	18	.	.	PUNCT
ftr-503	470	19	"	"	PUNCT
ftr-503	471	1	model	model	PROPN
ftr-503	471	2	code	code	NOUN
ftr-503	471	3	of	of	ADP
ftr-503	471	4	judicial	judicial	ADJ
ftr-503	471	5	conduct	conduct	NOUN
ftr-503	471	6	canon	canon	NOUN
ftr-503	471	7	3c	3c	NUM
ftr-503	471	8	(	(	PUNCT
ftr-503	471	9	1	1	NUM
ftr-503	471	10	)	)	PUNCT
ftr-503	471	11	.	.	PUNCT
ftr-503	472	1	this	this	PRON
ftr-503	472	2	of	of	ADP
ftr-503	472	3	course	course	NOUN
ftr-503	472	4	would	would	AUX
ftr-503	472	5	preclude	preclude	VERB
ftr-503	472	6	the	the	DET
ftr-503	472	7	justice	justice	NOUN
ftr-503	472	8	of	of	ADP
ftr-503	472	9	the	the	DET
ftr-503	472	10	peace	peace	NOUN
ftr-503	472	11	from	from	ADP
ftr-503	472	12	hearing	hear	VERB
ftr-503	472	13	any	any	DET
ftr-503	472	14	case	case	NOUN
ftr-503	472	15	in	in	ADP
ftr-503	472	16	which	which	PRON
ftr-503	472	17	his	his	PRON
ftr-503	472	18	firm	firm	NOUN
ftr-503	472	19	was	be	AUX
ftr-503	472	20	involved	involve	VERB
ftr-503	472	21	.	.	PUNCT
ftr-503	473	1	95	95	NUM
ftr-503	473	2	.	.	PUNCT
ftr-503	474	1	cowan	cowan	PROPN
ftr-503	474	2	,	,	PUNCT
ftr-503	474	3	supra	supra	PROPN
ftr-503	474	4	note	note	PROPN
ftr-503	474	5	20	20	NUM
ftr-503	474	6	,	,	PUNCT
ftr-503	474	7	at	at	ADP
ftr-503	474	8	1541	1541	NUM
ftr-503	474	9	-	-	SYM
ftr-503	474	10	42	42	NUM
ftr-503	474	11	states	state	NOUN
ftr-503	474	12	:	:	PUNCT
ftr-503	474	13	where	where	SCONJ
ftr-503	474	14	a	a	DET
ftr-503	474	15	partner	partner	NOUN
ftr-503	474	16	renders	render	VERB
ftr-503	474	17	services	service	NOUN
ftr-503	474	18	as	as	ADP
ftr-503	474	19	a	a	DET
ftr-503	474	20	corporate	corporate	ADJ
ftr-503	474	21	director	director	NOUN
ftr-503	474	22	or	or	CCONJ
ftr-503	474	23	as	as	ADP
ftr-503	474	24	a	a	DET
ftr-503	474	25	fiduciary	fiduciary	NOUN
ftr-503	474	26	,	,	PUNCT
ftr-503	474	27	the	the	DET
ftr-503	474	28	loyalty	loyalty	NOUN
ftr-503	474	29	and	and	CCONJ
ftr-503	474	30	conflict	conflict	NOUN
ftr-503	474	31	of	of	ADP
ftr-503	474	32	interest	interest	NOUN
ftr-503	474	33	issues	issue	NOUN
ftr-503	474	34	normally	normally	ADV
ftr-503	474	35	require	require	VERB
ftr-503	474	36	a	a	DET
ftr-503	474	37	pooling	pooling	NOUN
ftr-503	474	38	,	,	PUNCT
ftr-503	474	39	and	and	CCONJ
ftr-503	474	40	there	there	PRON
ftr-503	474	41	is	be	VERB
ftr-503	474	42	no	no	DET
ftr-503	474	43	public	public	ADJ
ftr-503	474	44	policy	policy	NOUN
ftr-503	474	45	that	that	PRON
ftr-503	474	46	prohibits	prohibit	VERB
ftr-503	474	47	this	this	PRON
ftr-503	474	48	.	.	PUNCT
ftr-503	475	1	however	however	ADV
ftr-503	475	2	.	.	PUNCT
ftr-503	476	1	working	work	VERB
ftr-503	476	2	as	as	ADP
ftr-503	476	3	a	a	DET
ftr-503	476	4	judge	judge	NOUN
ftr-503	476	5	,	,	PUNCT
ftr-503	476	6	or	or	CCONJ
ftr-503	476	7	as	as	ADP
ftr-503	476	8	a	a	DET
ftr-503	476	9	soldier	soldier	NOUN
ftr-503	476	10	,	,	PUNCT
ftr-503	476	11	does	do	AUX
ftr-503	476	12	not	not	PART
ftr-503	476	13	require	require	VERB
ftr-503	476	14	pooling	pool	VERB
ftr-503	476	15	,	,	PUNCT
ftr-503	476	16	and	and	CCONJ
ftr-503	476	17	the	the	DET
ftr-503	476	18	allocation	allocation	NOUN
ftr-503	476	19	of	of	ADP
ftr-503	476	20	time	time	NOUN
ftr-503	476	21	,	,	PUNCT
ftr-503	476	22	expenses	expense	NOUN
ftr-503	476	23	,	,	PUNCT
ftr-503	476	24	and	and	CCONJ
ftr-503	476	25	other	other	ADJ
ftr-503	476	26	resources	resource	NOUN
ftr-503	476	27	should	should	AUX
ftr-503	476	28	be	be	AUX
ftr-503	476	29	determined	determine	VERB
ftr-503	476	30	by	by	ADP
ftr-503	476	31	considerations	consideration	NOUN
ftr-503	476	32	that	that	PRON
ftr-503	476	33	may	may	AUX
ftr-503	476	34	be	be	AUX
ftr-503	476	35	utterly	utterly	ADV
ftr-503	476	36	inconsistent	inconsistent	ADJ
ftr-503	476	37	with	with	ADP
ftr-503	476	38	those	those	PRON
ftr-503	476	39	dictated	dictate	VERB
ftr-503	476	40	by	by	ADP
ftr-503	476	41	firm	firm	ADJ
ftr-503	476	42	loyalty	loyalty	NOUN
ftr-503	476	43	and	and	CCONJ
ftr-503	476	44	possible	possible	ADJ
ftr-503	476	45	conflicts	conflict	NOUN
ftr-503	476	46	of	of	ADP
ftr-503	476	47	interest	interest	NOUN
ftr-503	476	48	.	.	PUNCT
ftr-503	477	1	serving	serve	VERB
ftr-503	477	2	in	in	ADP
ftr-503	477	3	the	the	DET
ftr-503	477	4	armed	armed	ADJ
ftr-503	477	5	forces	force	NOUN
ftr-503	477	6	or	or	CCONJ
ftr-503	477	7	as	as	ADP
ftr-503	477	8	a	a	DET
ftr-503	477	9	judge	judge	NOUN
ftr-503	477	10	requires	require	VERB
ftr-503	477	11	sole	sole	ADJ
ftr-503	477	12	loyalty	loyalty	NOUN
ftr-503	477	13	to	to	ADP
ftr-503	477	14	that	that	DET
ftr-503	477	15	employer	employer	NOUN
ftr-503	477	16	,	,	PUNCT
ftr-503	477	17	and	and	CCONJ
ftr-503	477	18	a	a	DET
ftr-503	477	19	sharing	sharing	NOUN
ftr-503	477	20	of	of	ADP
ftr-503	477	21	loyalty	loyalty	NOUN
ftr-503	477	22	with	with	ADP
ftr-503	477	23	a	a	DET
ftr-503	477	24	partnership	partnership	NOUN
ftr-503	477	25	of	of	ADP
ftr-503	477	26	other	other	ADJ
ftr-503	477	27	individuals	individual	NOUN
ftr-503	477	28	is	be	AUX
ftr-503	477	29	completely	completely	ADV
ftr-503	477	30	contrary	contrary	ADJ
ftr-503	477	31	to	to	ADP
ftr-503	477	32	public	public	ADJ
ftr-503	477	33	policy	policy	NOUN
ftr-503	477	34	.	.	PUNCT
ftr-503	478	1	i	i	PRON
ftr-503	478	2	have	have	VERB
ftr-503	478	3	two	two	NUM
ftr-503	478	4	observations	observation	NOUN
ftr-503	478	5	.	.	PUNCT
ftr-503	479	1	first	first	ADV
ftr-503	479	2	,	,	PUNCT
ftr-503	479	3	the	the	DET
ftr-503	479	4	issue	issue	NOUN
ftr-503	479	5	of	of	ADP
ftr-503	479	6	whether	whether	SCONJ
ftr-503	479	7	a	a	DET
ftr-503	479	8	partnership	partnership	NOUN
ftr-503	479	9	needs	need	VERB
ftr-503	479	10	pooling	pool	VERB
ftr-503	479	11	with	with	ADP
ftr-503	479	12	respect	respect	NOUN
ftr-503	479	13	to	to	ADP
ftr-503	479	14	a	a	DET
ftr-503	479	15	given	give	VERB
ftr-503	479	16	activity	activity	NOUN
ftr-503	479	17	seems	seems	AUX
ftr-503	479	18	best	well	ADV
ftr-503	479	19	resolved	resolve	VERB
ftr-503	479	20	by	by	ADP
ftr-503	479	21	the	the	DET
ftr-503	479	22	partners	partner	NOUN
ftr-503	479	23	themselves	themselves	PRON
ftr-503	479	24	.	.	PUNCT
ftr-503	480	1	second	second	ADV
ftr-503	480	2	,	,	PUNCT
ftr-503	480	3	the	the	DET
ftr-503	480	4	possibility	possibility	NOUN
ftr-503	480	5	of	of	ADP
ftr-503	480	6	significant	significant	ADJ
ftr-503	480	7	conflicts	conflict	NOUN
ftr-503	480	8	of	of	ADP
ftr-503	480	9	interest	interest	NOUN
ftr-503	480	10	arising	arise	VERB
ftr-503	480	11	between	between	ADP
ftr-503	480	12	a	a	DET
ftr-503	480	13	partnership	partnership	NOUN
ftr-503	480	14	and	and	CCONJ
ftr-503	480	15	an	an	DET
ftr-503	480	16	outside	outside	ADJ
ftr-503	480	17	party	party	NOUN
ftr-503	480	18	seems	seem	VERB
ftr-503	480	19	most	most	ADV
ftr-503	480	20	likely	likely	ADJ
ftr-503	480	21	where	where	SCONJ
ftr-503	480	22	the	the	DET
ftr-503	480	23	partnership	partnership	NOUN
ftr-503	480	24	and	and	CCONJ
ftr-503	480	25	the	the	DET
ftr-503	480	26	outside	outside	ADJ
ftr-503	480	27	party	party	NOUN
ftr-503	480	28	have	have	VERB
ftr-503	480	29	an	an	DET
ftr-503	480	30	ongoing	ongoing	ADJ
ftr-503	480	31	relationship	relationship	NOUN
ftr-503	480	32	,	,	PUNCT
ftr-503	480	33	as	as	ADP
ftr-503	480	34	in	in	ADP
ftr-503	480	35	the	the	DET
ftr-503	480	36	case	case	NOUN
ftr-503	480	37	of	of	ADP
ftr-503	480	38	an	an	DET
ftr-503	480	39	estate	estate	NOUN
ftr-503	480	40	or	or	CCONJ
ftr-503	480	41	a	a	DET
ftr-503	480	42	corporation	corporation	NOUN
ftr-503	480	43	represented	represent	VERB
ftr-503	480	44	by	by	ADP
ftr-503	480	45	the	the	DET
ftr-503	480	46	firm	firm	NOUN
ftr-503	480	47	.	.	PUNCT
ftr-503	481	1	thus	thus	ADV
ftr-503	481	2	,	,	PUNCT
ftr-503	481	3	in	in	ADP
ftr-503	481	4	the	the	DET
ftr-503	481	5	case	case	NOUN
ftr-503	481	6	of	of	ADP
ftr-503	481	7	a	a	DET
ftr-503	481	8	partner	partner	NOUN
ftr-503	481	9	who	who	PRON
ftr-503	481	10	serves	serve	VERB
ftr-503	481	11	as	as	ADP
ftr-503	481	12	an	an	DET
ftr-503	481	13	executor	executor	NOUN
ftr-503	481	14	there	there	PRON
ftr-503	481	15	will	will	AUX
ftr-503	481	16	be	be	AUX
ftr-503	481	17	obvious	obvious	ADJ
ftr-503	481	18	conflicts	conflict	NOUN
ftr-503	481	19	in	in	ADP
ftr-503	481	20	selecting	select	VERB
ftr-503	481	21	legal	legal	ADJ
ftr-503	481	22	counsel	counsel	NOUN
ftr-503	481	23	for	for	ADP
ftr-503	481	24	the	the	DET
ftr-503	481	25	estate	estate	NOUN
ftr-503	481	26	,	,	PUNCT
ftr-503	481	27	determining	determine	VERB
ftr-503	481	28	the	the	DET
ftr-503	481	29	amount	amount	NOUN
ftr-503	481	30	of	of	ADP
ftr-503	481	31	legal	legal	ADJ
ftr-503	481	32	fees	fee	NOUN
ftr-503	481	33	to	to	PART
ftr-503	481	34	be	be	AUX
ftr-503	481	35	charged	charge	VERB
ftr-503	481	36	,	,	PUNCT
ftr-503	481	37	and	and	CCONJ
ftr-503	481	38	determining	determine	VERB
ftr-503	481	39	whether	whether	SCONJ
ftr-503	481	40	the	the	DET
ftr-503	481	41	partner	partner	NOUN
ftr-503	481	42	should	should	AUX
ftr-503	481	43	be	be	AUX
ftr-503	481	44	permitted	permit	VERB
ftr-503	481	45	to	to	PART
ftr-503	481	46	receive	receive	VERB
ftr-503	481	47	both	both	PRON
ftr-503	481	48	legal	legal	ADJ
ftr-503	481	49	fees	fee	NOUN
ftr-503	481	50	and	and	CCONJ
ftr-503	481	51	executor	executor	NOUN
ftr-503	481	52	's	's	PART
ftr-503	481	53	commissions	commission	NOUN
ftr-503	481	54	.	.	PUNCT
ftr-503	482	1	in	in	ADP
ftr-503	482	2	contrast	contrast	NOUN
ftr-503	482	3	,	,	PUNCT
ftr-503	482	4	the	the	DET
ftr-503	482	5	possibility	possibility	NOUN
ftr-503	482	6	of	of	ADP
ftr-503	482	7	significant	significant	ADJ
ftr-503	482	8	conflicts	conflict	NOUN
ftr-503	482	9	of	of	ADP
ftr-503	482	10	interest	interest	NOUN
ftr-503	482	11	arising	arise	VERB
ftr-503	482	12	between	between	ADP
ftr-503	482	13	a	a	DET
ftr-503	482	14	partnership	partnership	NOUN
ftr-503	482	15	and	and	CCONJ
ftr-503	482	16	the	the	DET
ftr-503	482	17	united	united	PROPN
ftr-503	482	18	states	states	PROPN
ftr-503	482	19	army	army	NOUN
ftr-503	482	20	where	where	SCONJ
ftr-503	482	21	a	a	DET
ftr-503	482	22	partner	partner	NOUN
ftr-503	482	23	serves	serve	VERB
ftr-503	482	24	in	in	ADP
ftr-503	482	25	the	the	DET
ftr-503	482	26	army	army	NOUN
ftr-503	482	27	reserves	reserve	NOUN
ftr-503	482	28	seems	seem	VERB
ftr-503	482	29	highly	highly	ADV
ftr-503	482	30	remote	remote	ADJ
ftr-503	482	31	.	.	PUNCT
ftr-503	483	1	96	96	NUM
ftr-503	483	2	.	.	PUNCT
ftr-503	484	1	commissioner	commissioner	PROPN
ftr-503	484	2	v.	v.	ADP
ftr-503	484	3	heininger	heininger	PROPN
ftr-503	484	4	,	,	PUNCT
ftr-503	484	5	320	320	NUM
ftr-503	484	6	u.s	u.s	PROPN
ftr-503	484	7	.	.	PROPN
ftr-503	484	8	467	467	NUM
ftr-503	484	9	,	,	PUNCT
ftr-503	484	10	473	473	NUM
ftr-503	484	11	(	(	PUNCT
ftr-503	484	12	1943	1943	NUM
ftr-503	484	13	)	)	PUNCT
ftr-503	484	14	(	(	PUNCT
ftr-503	484	15	stating	state	VERB
ftr-503	484	16	that	that	SCONJ
ftr-503	484	17	"	"	PUNCT
ftr-503	484	18	ordinary	ordinary	ADJ
ftr-503	484	19	and	and	CCONJ
ftr-503	484	20	necessary	necessary	ADJ
ftr-503	484	21	"	"	PUNCT
ftr-503	484	22	business	business	NOUN
ftr-503	484	23	deductions	deduction	NOUN
ftr-503	484	24	may	may	AUX
ftr-503	484	25	be	be	AUX
ftr-503	484	26	disallowed	disallow	VERB
ftr-503	484	27	only	only	ADV
ftr-503	484	28	if	if	SCONJ
ftr-503	484	29	the	the	DET
ftr-503	484	30	allowance	allowance	NOUN
ftr-503	484	31	of	of	ADP
ftr-503	484	32	such	such	ADJ
ftr-503	484	33	deductions	deduction	NOUN
ftr-503	484	34	would	would	AUX
ftr-503	484	35	"	"	PUNCT
ftr-503	484	36	frustrate	frustrate	VERB
ftr-503	484	37	sharply	sharply	ADV
ftr-503	484	38	defined	define	VERB
ftr-503	484	39	national	national	ADJ
ftr-503	484	40	or	or	CCONJ
ftr-503	484	41	state	state	NOUN
ftr-503	484	42	policies	policy	NOUN
ftr-503	484	43	"	"	PUNCT
ftr-503	484	44	)	)	PUNCT
ftr-503	484	45	.	.	PUNCT
ftr-503	485	1	97	97	NUM
ftr-503	485	2	.	.	PUNCT
ftr-503	486	1	lilly	lilly	PROPN
ftr-503	486	2	v.	v.	PROPN
ftr-503	486	3	commissioner	commissioner	PROPN
ftr-503	486	4	,	,	PUNCT
ftr-503	486	5	343	343	NUM
ftr-503	486	6	u.s	u.s	PROPN
ftr-503	486	7	.	.	PROPN
ftr-503	486	8	90	90	NUM
ftr-503	486	9	,	,	PUNCT
ftr-503	486	10	96	96	NUM
ftr-503	486	11	-	-	SYM
ftr-503	486	12	97	97	NUM
ftr-503	486	13	(	(	PUNCT
ftr-503	486	14	1952	1952	NUM
ftr-503	486	15	)	)	PUNCT
ftr-503	486	16	(	(	PUNCT
ftr-503	486	17	stating	state	VERB
ftr-503	486	18	that	that	SCONJ
ftr-503	486	19	"	"	PUNCT
ftr-503	486	20	ordinary	ordinary	ADJ
ftr-503	486	21	and	and	CCONJ
ftr-503	486	22	necessary	necessary	ADJ
ftr-503	486	23	"	"	PUNCT
ftr-503	486	24	business	business	NOUN
ftr-503	486	25	deductions	deduction	NOUN
ftr-503	486	26	may	may	AUX
ftr-503	486	27	be	be	AUX
ftr-503	486	28	disallowed	disallow	VERB
ftr-503	486	29	only	only	ADV
ftr-503	486	30	where	where	SCONJ
ftr-503	486	31	their	their	PRON
ftr-503	486	32	allowance	allowance	NOUN
ftr-503	486	33	would	would	AUX
ftr-503	486	34	frustrate	frustrate	VERB
ftr-503	486	35	national	national	ADJ
ftr-503	486	36	or	or	CCONJ
ftr-503	486	37	state	state	NOUN
ftr-503	486	38	policies	policy	NOUN
ftr-503	486	39	which	which	PRON
ftr-503	486	40	are	be	AUX
ftr-503	486	41	"	"	PUNCT
ftr-503	486	42	evidenced	evidence	VERB
ftr-503	486	43	by	by	ADP
ftr-503	486	44	some	some	DET
ftr-503	486	45	governmental	governmental	ADJ
ftr-503	486	46	declaration	declaration	NOUN
ftr-503	486	47	of	of	ADP
ftr-503	486	48	them-	them-	X
ftr-503	486	49	)	)	PUNCT
ftr-503	486	50	.	.	PUNCT
ftr-503	487	1	19931	19931	NUM
ftr-503	487	2	florida	florida	PROPN
ftr-503	487	3	tax	tax	PROPN
ftr-503	487	4	review	review	NOUN
ftr-503	487	5	minimum	minimum	NOUN
ftr-503	487	6	requirements	requirement	NOUN
ftr-503	487	7	for	for	ADP
ftr-503	487	8	invoking	invoke	VERB
ftr-503	487	9	public	public	ADJ
ftr-503	487	10	policy	policy	NOUN
ftr-503	487	11	in	in	ADP
ftr-503	487	12	a	a	DET
ftr-503	487	13	tax	tax	NOUN
ftr-503	487	14	case	case	NOUN
ftr-503	487	15	have	have	AUX
ftr-503	487	16	not	not	PART
ftr-503	487	17	been	be	AUX
ftr-503	487	18	met	meet	VERB
ftr-503	487	19	.	.	PUNCT
ftr-503	488	1	an	an	DET
ftr-503	488	2	obvious	obvious	ADJ
ftr-503	488	3	difficulty	difficulty	NOUN
ftr-503	488	4	in	in	ADP
ftr-503	488	5	applying	apply	VERB
ftr-503	488	6	the	the	DET
ftr-503	488	7	similarity	similarity	NOUN
ftr-503	488	8	test	test	NOUN
ftr-503	488	9	is	be	AUX
ftr-503	488	10	determining	determine	VERB
ftr-503	488	11	whether	whether	SCONJ
ftr-503	488	12	one	one	NUM
ftr-503	488	13	activity	activity	NOUN
ftr-503	488	14	is	be	AUX
ftr-503	488	15	similar	similar	ADJ
ftr-503	488	16	to	to	ADP
ftr-503	488	17	another	another	PRON
ftr-503	488	18	.	.	PUNCT
ftr-503	489	1	for	for	ADP
ftr-503	489	2	example	example	NOUN
ftr-503	489	3	,	,	PUNCT
ftr-503	489	4	in	in	ADP
ftr-503	489	5	the	the	DET
ftr-503	489	6	district	district	NOUN
ftr-503	489	7	of	of	ADP
ftr-503	489	8	columbia	columbia	PROPN
ftr-503	489	9	nonlawyers	nonlawyer	NOUN
ftr-503	489	10	are	be	AUX
ftr-503	489	11	permitted	permit	VERB
ftr-503	489	12	to	to	PART
ftr-503	489	13	be	be	AUX
ftr-503	489	14	partners	partner	NOUN
ftr-503	489	15	with	with	ADP
ftr-503	489	16	lawyers.98	lawyers.98	PROPN
ftr-503	489	17	are	be	AUX
ftr-503	489	18	the	the	DET
ftr-503	489	19	services	service	NOUN
ftr-503	489	20	performed	perform	VERB
ftr-503	489	21	by	by	ADP
ftr-503	489	22	an	an	DET
ftr-503	489	23	economist	economist	NOUN
ftr-503	489	24	or	or	CCONJ
ftr-503	489	25	a	a	DET
ftr-503	489	26	lobbyist	lobbyist	NOUN
ftr-503	489	27	in	in	ADP
ftr-503	489	28	such	such	DET
ftr-503	489	29	a	a	DET
ftr-503	489	30	firm	firm	NOUN
ftr-503	489	31	similar	similar	ADJ
ftr-503	489	32	to	to	ADP
ftr-503	489	33	those	those	PRON
ftr-503	489	34	performed	perform	VERB
ftr-503	489	35	by	by	ADP
ftr-503	489	36	lawyers	lawyer	NOUN
ftr-503	489	37	?	?	PUNCT
ftr-503	489	38	"	"	PUNCT
ftr-503	490	1	are	be	AUX
ftr-503	490	2	services	service	NOUN
ftr-503	490	3	performed	perform	VERB
ftr-503	490	4	by	by	ADP
ftr-503	490	5	a	a	DET
ftr-503	490	6	trust	trust	NOUN
ftr-503	490	7	lawyer	lawyer	NOUN
ftr-503	490	8	who	who	PRON
ftr-503	490	9	is	be	AUX
ftr-503	490	10	primarily	primarily	ADV
ftr-503	490	11	engaged	engage	VERB
ftr-503	490	12	in	in	ADP
ftr-503	490	13	drafting	drafting	NOUN
ftr-503	490	14	and	and	CCONJ
ftr-503	490	15	tax	tax	NOUN
ftr-503	490	16	analysis	analysis	NOUN
ftr-503	490	17	similar	similar	ADJ
ftr-503	490	18	to	to	ADP
ftr-503	490	19	those	those	PRON
ftr-503	490	20	of	of	ADP
ftr-503	490	21	a	a	DET
ftr-503	490	22	criminal	criminal	ADJ
ftr-503	490	23	lawyer	lawyer	NOUN
ftr-503	490	24	who	who	PRON
ftr-503	490	25	is	be	AUX
ftr-503	490	26	constantly	constantly	ADV
ftr-503	490	27	in	in	ADP
ftr-503	490	28	court	court	NOUN
ftr-503	490	29	trying	try	VERB
ftr-503	490	30	cases	case	NOUN
ftr-503	490	31	?	?	PUNCT
ftr-503	491	1	what	what	PRON
ftr-503	491	2	about	about	ADP
ftr-503	491	3	services	service	NOUN
ftr-503	491	4	performed	perform	VERB
ftr-503	491	5	by	by	ADP
ftr-503	491	6	an	an	DET
ftr-503	491	7	architect	architect	NOUN
ftr-503	491	8	and	and	CCONJ
ftr-503	491	9	an	an	DET
ftr-503	491	10	engineer	engineer	NOUN
ftr-503	491	11	?	?	PUNCT
ftr-503	492	1	1	1	NUM
ftr-503	492	2	°	°	NOUN
ftr-503	492	3	since	since	SCONJ
ftr-503	492	4	neither	neither	CCONJ
ftr-503	492	5	the	the	DET
ftr-503	492	6	service	service	NOUN
ftr-503	492	7	in	in	ADP
ftr-503	492	8	its	its	PRON
ftr-503	492	9	rulings	ruling	NOUN
ftr-503	492	10	nor	nor	CCONJ
ftr-503	492	11	the	the	DET
ftr-503	492	12	court	court	NOUN
ftr-503	492	13	in	in	ADP
ftr-503	492	14	schneer	schneer	NOUN
ftr-503	492	15	explains	explain	VERB
ftr-503	492	16	the	the	DET
ftr-503	492	17	reason	reason	NOUN
ftr-503	492	18	for	for	ADP
ftr-503	492	19	the	the	DET
ftr-503	492	20	similarity	similarity	NOUN
ftr-503	492	21	test	test	NOUN
ftr-503	492	22	,	,	PUNCT
ftr-503	492	23	there	there	PRON
ftr-503	492	24	is	be	VERB
ftr-503	492	25	no	no	DET
ftr-503	492	26	meaningful	meaningful	ADJ
ftr-503	492	27	guidance	guidance	NOUN
ftr-503	492	28	on	on	ADP
ftr-503	492	29	how	how	SCONJ
ftr-503	492	30	to	to	PART
ftr-503	492	31	make	make	VERB
ftr-503	492	32	this	this	DET
ftr-503	492	33	type	type	NOUN
ftr-503	492	34	of	of	ADP
ftr-503	492	35	determination	determination	NOUN
ftr-503	492	36	.	.	PUNCT
ftr-503	493	1	101	101	NUM
ftr-503	493	2	but	but	CCONJ
ftr-503	493	3	the	the	DET
ftr-503	493	4	real	real	ADJ
ftr-503	493	5	deficiency	deficiency	NOUN
ftr-503	493	6	of	of	ADP
ftr-503	493	7	the	the	DET
ftr-503	493	8	similarity	similarity	NOUN
ftr-503	493	9	test	test	NOUN
ftr-503	493	10	is	be	AUX
ftr-503	493	11	this	this	PRON
ftr-503	493	12	:	:	PUNCT
ftr-503	493	13	any	any	DET
ftr-503	493	14	test	test	NOUN
ftr-503	493	15	which	which	PRON
ftr-503	493	16	purports	purport	VERB
ftr-503	493	17	to	to	PART
ftr-503	493	18	define	define	VERB
ftr-503	493	19	the	the	DET
ftr-503	493	20	limits	limit	NOUN
ftr-503	493	21	and	and	CCONJ
ftr-503	493	22	contours	contours	NOUN
ftr-503	493	23	of	of	ADP
ftr-503	493	24	a	a	DET
ftr-503	493	25	doctrine	doctrine	NOUN
ftr-503	493	26	like	like	ADP
ftr-503	493	27	the	the	DET
ftr-503	493	28	assignment	assignment	NOUN
ftr-503	493	29	of	of	ADP
ftr-503	493	30	income	income	NOUN
ftr-503	493	31	doctrine	doctrine	NOUN
ftr-503	493	32	should	should	AUX
ftr-503	493	33	be	be	AUX
ftr-503	493	34	grounded	ground	VERB
ftr-503	493	35	in	in	ADP
ftr-503	493	36	policies	policy	NOUN
ftr-503	493	37	underlying	underlie	VERB
ftr-503	493	38	that	that	DET
ftr-503	493	39	doctrine	doctrine	NOUN
ftr-503	493	40	.	.	PUNCT
ftr-503	494	1	that	that	PRON
ftr-503	494	2	is	is	ADV
ftr-503	494	3	,	,	PUNCT
ftr-503	494	4	the	the	DET
ftr-503	494	5	test	test	NOUN
ftr-503	494	6	should	should	AUX
ftr-503	494	7	limit	limit	VERB
ftr-503	494	8	application	application	NOUN
ftr-503	494	9	of	of	ADP
ftr-503	494	10	the	the	DET
ftr-503	494	11	doctrine	doctrine	NOUN
ftr-503	494	12	where	where	SCONJ
ftr-503	494	13	the	the	DET
ftr-503	494	14	policies	policy	NOUN
ftr-503	494	15	underlying	underlie	VERB
ftr-503	494	16	the	the	DET
ftr-503	494	17	doctrine	doctrine	NOUN
ftr-503	494	18	cease	cease	VERB
ftr-503	494	19	to	to	PART
ftr-503	494	20	be	be	AUX
ftr-503	494	21	relevant	relevant	ADJ
ftr-503	494	22	.	.	PUNCT
ftr-503	495	1	neither	neither	CCONJ
ftr-503	495	2	schneer	schneer	NOUN
ftr-503	495	3	nor	nor	CCONJ
ftr-503	495	4	the	the	DET
ftr-503	495	5	service	service	NOUN
ftr-503	495	6	's	's	PART
ftr-503	495	7	rulings	ruling	NOUN
ftr-503	495	8	justify	justify	VERB
ftr-503	495	9	the	the	DET
ftr-503	495	10	similarity	similarity	NOUN
ftr-503	495	11	test	test	NOUN
ftr-503	495	12	in	in	ADP
ftr-503	495	13	terms	term	NOUN
ftr-503	495	14	of	of	ADP
ftr-503	495	15	the	the	DET
ftr-503	495	16	policies	policy	NOUN
ftr-503	495	17	underlying	underlie	VERB
ftr-503	495	18	the	the	DET
ftr-503	495	19	assignment	assignment	NOUN
ftr-503	495	20	of	of	ADP
ftr-503	495	21	income	income	NOUN
ftr-503	495	22	doctrine	doctrine	NOUN
ftr-503	495	23	.	.	PUNCT
ftr-503	496	1	part	part	NOUN
ftr-503	496	2	v	v	ADP
ftr-503	496	3	below	below	ADV
ftr-503	496	4	,	,	PUNCT
ftr-503	496	5	shows	show	VERB
ftr-503	496	6	how	how	SCONJ
ftr-503	496	7	reference	reference	NOUN
ftr-503	496	8	to	to	ADP
ftr-503	496	9	the	the	DET
ftr-503	496	10	policies	policy	NOUN
ftr-503	496	11	underlying	underlie	VERB
ftr-503	496	12	the	the	DET
ftr-503	496	13	assignment	assignment	NOUN
ftr-503	496	14	of	of	ADP
ftr-503	496	15	income	income	NOUN
ftr-503	496	16	doctrine	doctrine	NOUN
ftr-503	496	17	leads	lead	VERB
ftr-503	496	18	to	to	ADP
ftr-503	496	19	a	a	DET
ftr-503	496	20	proper	proper	ADJ
ftr-503	496	21	resolution	resolution	NOUN
ftr-503	496	22	of	of	ADP
ftr-503	496	23	the	the	DET
ftr-503	496	24	problem	problem	NOUN
ftr-503	496	25	posed	pose	VERB
ftr-503	496	26	by	by	ADP
ftr-503	496	27	schneer	schneer	NOUN
ftr-503	496	28	and	and	CCONJ
ftr-503	496	29	similar	similar	ADJ
ftr-503	496	30	cases	case	NOUN
ftr-503	496	31	.	.	PUNCT
ftr-503	497	1	c.	c.	NOUN
ftr-503	497	2	the	the	DET
ftr-503	497	3	agency	agency	NOUN
ftr-503	497	4	test	test	NOUN
ftr-503	497	5	outside	outside	ADP
ftr-503	497	6	the	the	DET
ftr-503	497	7	partnership	partnership	NOUN
ftr-503	497	8	area	area	NOUN
ftr-503	497	9	,	,	PUNCT
ftr-503	497	10	the	the	DET
ftr-503	497	11	most	most	ADV
ftr-503	497	12	popular	popular	ADJ
ftr-503	497	13	test	test	NOUN
ftr-503	497	14	for	for	ADP
ftr-503	497	15	resolving	resolve	VERB
ftr-503	497	16	assignment	assignment	NOUN
ftr-503	497	17	of	of	ADP
ftr-503	497	18	income	income	NOUN
ftr-503	497	19	questions	question	NOUN
ftr-503	497	20	is	be	AUX
ftr-503	497	21	the	the	DET
ftr-503	497	22	"	"	PUNCT
ftr-503	497	23	agency	agency	NOUN
ftr-503	497	24	"	"	PUNCT
ftr-503	497	25	test	test	NOUN
ftr-503	497	26	.	.	PUNCT
ftr-503	498	1	under	under	ADP
ftr-503	498	2	this	this	DET
ftr-503	498	3	test	test	NOUN
ftr-503	498	4	,	,	PUNCT
ftr-503	498	5	if	if	SCONJ
ftr-503	498	6	the	the	DET
ftr-503	498	7	person	person	NOUN
ftr-503	498	8	who	who	PRON
ftr-503	498	9	earned	earn	VERB
ftr-503	498	10	the	the	DET
ftr-503	498	11	income	income	NOUN
ftr-503	498	12	was	be	AUX
ftr-503	498	13	acting	act	VERB
ftr-503	498	14	on	on	ADP
ftr-503	498	15	his	his	PRON
ftr-503	498	16	own	own	ADJ
ftr-503	498	17	behalf	behalf	NOUN
ftr-503	498	18	,	,	PUNCT
ftr-503	498	19	the	the	DET
ftr-503	498	20	income	income	NOUN
ftr-503	498	21	will	will	AUX
ftr-503	498	22	be	be	AUX
ftr-503	498	23	taxed	tax	VERB
ftr-503	498	24	to	to	ADP
ftr-503	498	25	him	he	PRON
ftr-503	498	26	;	;	PUNCT
ftr-503	498	27	however	however	ADV
ftr-503	498	28	,	,	PUNCT
ftr-503	498	29	if	if	SCONJ
ftr-503	498	30	he	he	PRON
ftr-503	498	31	was	be	AUX
ftr-503	498	32	acting	act	VERB
ftr-503	498	33	as	as	ADP
ftr-503	498	34	another	another	PRON
ftr-503	498	35	's	's	PART
ftr-503	498	36	agent	agent	NOUN
ftr-503	498	37	,	,	PUNCT
ftr-503	498	38	the	the	DET
ftr-503	498	39	income	income	NOUN
ftr-503	498	40	will	will	AUX
ftr-503	498	41	be	be	AUX
ftr-503	498	42	taxed	tax	VERB
ftr-503	498	43	to	to	ADP
ftr-503	498	44	his	his	PRON
ftr-503	498	45	principal	principal	NOUN
ftr-503	498	46	.	.	PUNCT
ftr-503	499	1	this	this	DET
ftr-503	499	2	approach	approach	NOUN
ftr-503	499	3	is	be	AUX
ftr-503	499	4	illustrated	illustrate	VERB
ftr-503	499	5	by	by	ADP
ftr-503	499	6	the	the	DET
ftr-503	499	7	"	"	PUNCT
ftr-503	499	8	vow	vow	NOUN
ftr-503	499	9	of	of	ADP
ftr-503	499	10	poverty	poverty	NOUN
ftr-503	499	11	"	"	PUNCT
ftr-503	499	12	cases	case	NOUN
ftr-503	499	13	where	where	SCONJ
ftr-503	499	14	typically	typically	ADV
ftr-503	499	15	a	a	DET
ftr-503	499	16	member	member	NOUN
ftr-503	499	17	of	of	ADP
ftr-503	499	18	a	a	DET
ftr-503	499	19	religious	religious	ADJ
ftr-503	499	20	order	order	NOUN
ftr-503	499	21	takes	take	VERB
ftr-503	499	22	"	"	PUNCT
ftr-503	499	23	outside	outside	ADJ
ftr-503	499	24	"	"	PUNCT
ftr-503	499	25	employment	employment	NOUN
ftr-503	499	26	at	at	ADP
ftr-503	499	27	the	the	DET
ftr-503	499	28	order	order	NOUN
ftr-503	499	29	's	's	PART
ftr-503	499	30	direction	direction	NOUN
ftr-503	499	31	and	and	CCONJ
ftr-503	499	32	then	then	ADV
ftr-503	499	33	,	,	PUNCT
ftr-503	499	34	pursuant	pursuant	ADJ
ftr-503	499	35	to	to	ADP
ftr-503	499	36	her	her	PRON
ftr-503	499	37	vow	vow	NOUN
ftr-503	499	38	of	of	ADP
ftr-503	499	39	poverty	poverty	NOUN
ftr-503	499	40	,	,	PUNCT
ftr-503	499	41	turns	turn	VERB
ftr-503	499	42	over	over	ADP
ftr-503	499	43	the	the	DET
ftr-503	499	44	earnings	earning	NOUN
ftr-503	499	45	from	from	ADP
ftr-503	499	46	that	that	DET
ftr-503	499	47	employment	employment	NOUN
ftr-503	499	48	to	to	ADP
ftr-503	499	49	the	the	DET
ftr-503	499	50	order	order	NOUN
ftr-503	499	51	.	.	PUNCT
ftr-503	500	1	the	the	DET
ftr-503	500	2	service	service	NOUN
ftr-503	500	3	has	have	VERB
ftr-503	500	4	consistently	consistently	ADV
ftr-503	500	5	98	98	NUM
ftr-503	500	6	.	.	PUNCT
ftr-503	501	1	see	see	VERB
ftr-503	501	2	district	district	PROPN
ftr-503	501	3	of	of	ADP
ftr-503	501	4	columbia	columbia	PROPN
ftr-503	501	5	rules	rule	NOUN
ftr-503	501	6	of	of	ADP
ftr-503	501	7	professional	professional	ADJ
ftr-503	501	8	conduct	conduct	NOUN
ftr-503	501	9	rule	rule	NOUN
ftr-503	501	10	5.4(b	5.4(b	NUM
ftr-503	501	11	)	)	PUNCT
ftr-503	501	12	,	,	PUNCT
ftr-503	501	13	reprinted	reprint	VERB
ftr-503	501	14	in	in	ADP
ftr-503	501	15	d.c	d.c	PROPN
ftr-503	501	16	.	.	PUNCT
ftr-503	501	17	r.	r.	PROPN
ftr-503	501	18	civ	civ	PROPN
ftr-503	501	19	.	.	PUNCT
ftr-503	502	1	p.	p.	NOUN
ftr-503	502	2	5.4(b	5.4(b	NUM
ftr-503	502	3	)	)	PUNCT
ftr-503	502	4	.	.	PUNCT
ftr-503	503	1	99	99	NUM
ftr-503	503	2	.	.	PUNCT
ftr-503	504	1	this	this	DET
ftr-503	504	2	question	question	NOUN
ftr-503	504	3	is	be	AUX
ftr-503	504	4	posed	pose	VERB
ftr-503	504	5	in	in	ADP
ftr-503	504	6	sheppard	sheppard	NOUN
ftr-503	504	7	,	,	PUNCT
ftr-503	504	8	supra	supra	PROPN
ftr-503	504	9	note	note	NOUN
ftr-503	504	10	9	9	NUM
ftr-503	504	11	,	,	PUNCT
ftr-503	504	12	at	at	ADP
ftr-503	504	13	9	9	NUM
ftr-503	504	14	.	.	NOUN
ftr-503	504	15	100	100	NUM
ftr-503	504	16	.	.	PUNCT
ftr-503	505	1	this	this	DET
ftr-503	505	2	question	question	NOUN
ftr-503	505	3	is	be	AUX
ftr-503	505	4	posed	pose	VERB
ftr-503	505	5	in	in	ADP
ftr-503	505	6	cowan	cowan	PROPN
ftr-503	505	7	,	,	PUNCT
ftr-503	505	8	supra	supra	PROPN
ftr-503	505	9	note	note	PROPN
ftr-503	505	10	20	20	NUM
ftr-503	505	11	,	,	PUNCT
ftr-503	505	12	at	at	ADP
ftr-503	505	13	1541	1541	NUM
ftr-503	505	14	.	.	PUNCT
ftr-503	506	1	101	101	NUM
ftr-503	506	2	.	.	PUNCT
ftr-503	507	1	in	in	ADP
ftr-503	507	2	his	his	PRON
ftr-503	507	3	dissent	dissent	NOUN
ftr-503	507	4	in	in	ADP
ftr-503	507	5	schneer	schneer	NOUN
ftr-503	507	6	,	,	PUNCT
ftr-503	507	7	judge	judge	PROPN
ftr-503	507	8	halpern	halpern	PROPN
ftr-503	507	9	observed	observe	VERB
ftr-503	507	10	that	that	SCONJ
ftr-503	507	11	the	the	DET
ftr-503	507	12	failure	failure	NOUN
ftr-503	507	13	of	of	ADP
ftr-503	507	14	the	the	DET
ftr-503	507	15	majority	majority	NOUN
ftr-503	507	16	to	to	PART
ftr-503	507	17	articulate	articulate	VERB
ftr-503	507	18	an	an	DET
ftr-503	507	19	understandable	understandable	ADJ
ftr-503	507	20	rationale	rationale	NOUN
ftr-503	507	21	for	for	ADP
ftr-503	507	22	the	the	DET
ftr-503	507	23	similarity	similarity	NOUN
ftr-503	507	24	test	test	NOUN
ftr-503	507	25	left	leave	VERB
ftr-503	507	26	the	the	DET
ftr-503	507	27	courts	court	NOUN
ftr-503	507	28	without	without	ADP
ftr-503	507	29	"	"	PUNCT
ftr-503	507	30	any	any	DET
ftr-503	507	31	effective	effective	ADJ
ftr-503	507	32	guidelines	guideline	NOUN
ftr-503	507	33	"	"	PUNCT
ftr-503	507	34	for	for	ADP
ftr-503	507	35	resolving	resolve	VERB
ftr-503	507	36	future	future	ADJ
ftr-503	507	37	cases	case	NOUN
ftr-503	507	38	.	.	PUNCT
ftr-503	508	1	schneer	schneer	NOUN
ftr-503	508	2	,	,	PUNCT
ftr-503	508	3	97	97	NUM
ftr-503	508	4	t.c	t.c	PROPN
ftr-503	508	5	.	.	PUNCT
ftr-503	509	1	at	at	ADP
ftr-503	509	2	669	669	NUM
ftr-503	509	3	n.3	n.3	NOUN
ftr-503	509	4	(	(	PUNCT
ftr-503	509	5	halpern	halpern	PROPN
ftr-503	509	6	,	,	PUNCT
ftr-503	509	7	j.	j.	PROPN
ftr-503	509	8	,	,	PUNCT
ftr-503	509	9	dissenting	dissent	VERB
ftr-503	509	10	)	)	PUNCT
ftr-503	509	11	.	.	PUNCT
ftr-503	510	1	see	see	VERB
ftr-503	510	2	supra	supra	PROPN
ftr-503	510	3	notes	note	VERB
ftr-503	510	4	25	25	NUM
ftr-503	510	5	-	-	SYM
ftr-503	510	6	26	26	NUM
ftr-503	510	7	and	and	CCONJ
ftr-503	510	8	accompanying	accompany	VERB
ftr-503	510	9	text	text	NOUN
ftr-503	510	10	.	.	PUNCT
ftr-503	511	1	[	[	X
ftr-503	511	2	vol	vol	NOUN
ftr-503	511	3	.	.	PUNCT
ftr-503	512	1	1:11	1:11	NUM
ftr-503	512	2	schmeer	schmeer	NOUN
ftr-503	512	3	v.	v.	ADP
ftr-503	512	4	conmnissioner	conmnissioner	PROPN
ftr-503	512	5	ruled	rule	VERB
ftr-503	512	6	that	that	SCONJ
ftr-503	512	7	a	a	DET
ftr-503	512	8	member	member	NOUN
ftr-503	512	9	's	's	PART
ftr-503	512	10	earnings	earning	NOUN
ftr-503	512	11	are	be	AUX
ftr-503	512	12	not	not	PART
ftr-503	512	13	taxable	taxable	ADJ
ftr-503	512	14	to	to	ADP
ftr-503	512	15	her	she	PRON
ftr-503	512	16	where	where	SCONJ
ftr-503	512	17	she	she	PRON
ftr-503	512	18	is	be	AUX
ftr-503	512	19	acting	act	VERB
ftr-503	512	20	as	as	ADP
ftr-503	512	21	the	the	DET
ftr-503	512	22	order	order	NOUN
ftr-503	512	23	's	's	PART
ftr-503	512	24	agent	agent	NOUN
ftr-503	512	25	in	in	ADP
ftr-503	512	26	working	work	VERB
ftr-503	512	27	for	for	ADP
ftr-503	512	28	the	the	DET
ftr-503	512	29	employer	employer	NOUN
ftr-503	512	30	,	,	PUNCT
ftr-503	512	31	but	but	CCONJ
ftr-503	512	32	are	be	AUX
ftr-503	512	33	taxable	taxable	ADJ
ftr-503	512	34	to	to	ADP
ftr-503	512	35	her	she	PRON
ftr-503	512	36	if	if	SCONJ
ftr-503	512	37	she	she	PRON
ftr-503	512	38	is	be	AUX
ftr-503	512	39	acting	act	VERB
ftr-503	512	40	on	on	ADP
ftr-503	512	41	her	her	PRON
ftr-503	512	42	own	own	ADJ
ftr-503	512	43	behalf.0	behalf.0	ADP
ftr-503	512	44	2	2	NUM
ftr-503	512	45	both	both	CCONJ
ftr-503	512	46	the	the	DET
ftr-503	512	47	service	service	NOUN
ftr-503	512	48	and	and	CCONJ
ftr-503	512	49	the	the	DET
ftr-503	512	50	courts	court	NOUN
ftr-503	512	51	have	have	AUX
ftr-503	512	52	recognized	recognize	VERB
ftr-503	512	53	that	that	SCONJ
ftr-503	512	54	vows	vow	NOUN
ftr-503	512	55	of	of	ADP
ftr-503	512	56	poverty	poverty	NOUN
ftr-503	512	57	are	be	AUX
ftr-503	512	58	legally	legally	ADV
ftr-503	512	59	enforceable	enforceable	ADJ
ftr-503	512	60	so	so	SCONJ
ftr-503	512	61	that	that	SCONJ
ftr-503	512	62	if	if	SCONJ
ftr-503	512	63	the	the	DET
ftr-503	512	64	member	member	NOUN
ftr-503	512	65	fails	fail	VERB
ftr-503	512	66	to	to	PART
ftr-503	512	67	remit	remit	VERB
ftr-503	512	68	her	her	PRON
ftr-503	512	69	earnings	earning	NOUN
ftr-503	512	70	to	to	ADP
ftr-503	512	71	the	the	DET
ftr-503	512	72	order	order	NOUN
ftr-503	512	73	,	,	PUNCT
ftr-503	512	74	the	the	DET
ftr-503	512	75	order	order	NOUN
ftr-503	512	76	can	can	AUX
ftr-503	512	77	legally	legally	ADV
ftr-503	512	78	collect	collect	VERB
ftr-503	512	79	them	they	PRON
ftr-503	512	80	from	from	ADP
ftr-503	512	81	her.0	her.0	PROPN
ftr-503	512	82	3	3	NUM
ftr-503	512	83	early	early	ADJ
ftr-503	512	84	rulings	ruling	NOUN
ftr-503	512	85	involved	involve	VERB
ftr-503	512	86	situations	situation	NOUN
ftr-503	512	87	where	where	SCONJ
ftr-503	512	88	the	the	DET
ftr-503	512	89	work	work	NOUN
ftr-503	512	90	performed	perform	VERB
ftr-503	512	91	by	by	ADP
ftr-503	512	92	the	the	DET
ftr-503	512	93	member	member	NOUN
ftr-503	512	94	was	be	AUX
ftr-503	512	95	unrelated	unrelated	ADJ
ftr-503	512	96	to	to	ADP
ftr-503	512	97	the	the	DET
ftr-503	512	98	work	work	NOUN
ftr-503	512	99	or	or	CCONJ
ftr-503	512	100	mission	mission	NOUN
ftr-503	512	101	of	of	ADP
ftr-503	512	102	the	the	DET
ftr-503	512	103	order	order	NOUN
ftr-503	512	104	,	,	PUNCT
ftr-503	512	105	for	for	ADP
ftr-503	512	106	example	example	NOUN
ftr-503	512	107	,	,	PUNCT
ftr-503	512	108	where	where	SCONJ
ftr-503	512	109	the	the	DET
ftr-503	512	110	member	member	NOUN
ftr-503	512	111	took	take	VERB
ftr-503	512	112	a	a	DET
ftr-503	512	113	job	job	NOUN
ftr-503	512	114	in	in	ADP
ftr-503	512	115	the	the	DET
ftr-503	512	116	plumbing	plumbing	NOUN
ftr-503	512	117	or	or	CCONJ
ftr-503	512	118	construction	construction	NOUN
ftr-503	512	119	industry"1	industry"1	NOUN
ftr-503	512	120	or	or	CCONJ
ftr-503	512	121	as	as	ADP
ftr-503	512	122	an	an	DET
ftr-503	512	123	associate	associate	NOUN
ftr-503	512	124	in	in	ADP
ftr-503	512	125	a	a	DET
ftr-503	512	126	law	law	NOUN
ftr-503	512	127	firm	firm	NOUN
ftr-503	512	128	.	.	PUNCT
ftr-503	513	1	05	05	NUM
ftr-503	514	1	in	in	ADP
ftr-503	514	2	each	each	PRON
ftr-503	514	3	of	of	ADP
ftr-503	514	4	these	these	DET
ftr-503	514	5	rulings	ruling	NOUN
ftr-503	514	6	,	,	PUNCT
ftr-503	514	7	the	the	DET
ftr-503	514	8	service	service	NOUN
ftr-503	514	9	found	find	VERB
ftr-503	514	10	that	that	SCONJ
ftr-503	514	11	the	the	DET
ftr-503	514	12	member	member	NOUN
ftr-503	514	13	was	be	AUX
ftr-503	514	14	not	not	PART
ftr-503	514	15	acting	act	VERB
ftr-503	514	16	as	as	SCONJ
ftr-503	514	17	the	the	DET
ftr-503	514	18	order	order	NOUN
ftr-503	514	19	's	's	PART
ftr-503	514	20	agent	agent	NOUN
ftr-503	514	21	but	but	CCONJ
ftr-503	514	22	on	on	ADP
ftr-503	514	23	her	her	PRON
ftr-503	514	24	own	own	ADJ
ftr-503	514	25	behalf	behalf	NOUN
ftr-503	514	26	to	to	PART
ftr-503	514	27	benefit	benefit	VERB
ftr-503	514	28	the	the	DET
ftr-503	514	29	order	order	NOUN
ftr-503	514	30	and	and	CCONJ
ftr-503	514	31	therefore	therefore	ADV
ftr-503	514	32	was	be	AUX
ftr-503	514	33	taxable	taxable	ADJ
ftr-503	514	34	on	on	ADP
ftr-503	514	35	the	the	DET
ftr-503	514	36	full	full	ADJ
ftr-503	514	37	amount	amount	NOUN
ftr-503	514	38	of	of	ADP
ftr-503	514	39	her	her	PRON
ftr-503	514	40	earnings	earning	NOUN
ftr-503	514	41	.	.	PUNCT
ftr-503	515	1	none	none	NOUN
ftr-503	515	2	of	of	ADP
ftr-503	515	3	these	these	DET
ftr-503	515	4	rulings	ruling	NOUN
ftr-503	515	5	explained	explain	VERB
ftr-503	515	6	the	the	DET
ftr-503	515	7	reasons	reason	NOUN
ftr-503	515	8	for	for	ADP
ftr-503	515	9	finding	find	VERB
ftr-503	515	10	that	that	SCONJ
ftr-503	515	11	the	the	DET
ftr-503	515	12	member	member	NOUN
ftr-503	515	13	was	be	AUX
ftr-503	515	14	not	not	PART
ftr-503	515	15	acting	act	VERB
ftr-503	515	16	as	as	ADP
ftr-503	515	17	her	her	PRON
ftr-503	515	18	order	order	NOUN
ftr-503	515	19	's	's	PART
ftr-503	515	20	agent	agent	NOUN
ftr-503	515	21	.	.	PUNCT
ftr-503	516	1	it	it	PRON
ftr-503	516	2	might	might	AUX
ftr-503	516	3	have	have	AUX
ftr-503	516	4	been	be	AUX
ftr-503	516	5	inferred	infer	VERB
ftr-503	516	6	from	from	ADP
ftr-503	516	7	the	the	DET
ftr-503	516	8	facts	fact	NOUN
ftr-503	516	9	that	that	SCONJ
ftr-503	516	10	the	the	DET
ftr-503	516	11	crucial	crucial	ADJ
ftr-503	516	12	factor	factor	NOUN
ftr-503	516	13	was	be	AUX
ftr-503	516	14	the	the	DET
ftr-503	516	15	dissimilarity	dissimilarity	NOUN
ftr-503	516	16	between	between	ADP
ftr-503	516	17	the	the	DET
ftr-503	516	18	order	order	NOUN
ftr-503	516	19	's	's	PART
ftr-503	516	20	mission	mission	NOUN
ftr-503	516	21	and	and	CCONJ
ftr-503	516	22	the	the	DET
ftr-503	516	23	services	service	NOUN
ftr-503	516	24	performed	perform	VERB
ftr-503	516	25	by	by	ADP
ftr-503	516	26	the	the	DET
ftr-503	516	27	members	member	NOUN
ftr-503	516	28	-	-	PUNCT
ftr-503	516	29	in	in	ADP
ftr-503	516	30	other	other	ADJ
ftr-503	516	31	words	word	NOUN
ftr-503	516	32	,	,	PUNCT
ftr-503	516	33	that	that	SCONJ
ftr-503	516	34	the	the	DET
ftr-503	516	35	service	service	NOUN
ftr-503	516	36	was	be	AUX
ftr-503	516	37	importing	import	VERB
ftr-503	516	38	the	the	DET
ftr-503	516	39	similarity	similarity	NOUN
ftr-503	516	40	test	test	NOUN
ftr-503	516	41	from	from	ADP
ftr-503	516	42	the	the	DET
ftr-503	516	43	partnership	partnership	NOUN
ftr-503	516	44	rulings	ruling	NOUN
ftr-503	516	45	-	-	PUNCT
ftr-503	516	46	but	but	CCONJ
ftr-503	516	47	a	a	DET
ftr-503	516	48	1979	1979	NUM
ftr-503	516	49	ruling	ruling	NOUN
ftr-503	516	50	made	make	VERB
ftr-503	516	51	it	it	PRON
ftr-503	516	52	clear	clear	ADJ
ftr-503	516	53	that	that	SCONJ
ftr-503	516	54	similarity	similarity	NOUN
ftr-503	516	55	,	,	PUNCT
ftr-503	516	56	even	even	ADV
ftr-503	516	57	identity	identity	NOUN
ftr-503	516	58	,	,	PUNCT
ftr-503	516	59	would	would	AUX
ftr-503	516	60	not	not	PART
ftr-503	516	61	suffice	suffice	VERB
ftr-503	516	62	to	to	PART
ftr-503	516	63	make	make	VERB
ftr-503	516	64	the	the	DET
ftr-503	516	65	member	member	NOUN
ftr-503	516	66	an	an	DET
ftr-503	516	67	agent	agent	NOUN
ftr-503	516	68	of	of	ADP
ftr-503	516	69	the	the	DET
ftr-503	516	70	order	order	NOUN
ftr-503	516	71	.	.	PUNCT
ftr-503	517	1	"	"	PUNCT
ftr-503	517	2	°	°	SCONJ
ftr-503	517	3	that	that	DET
ftr-503	517	4	ruling	ruling	NOUN
ftr-503	517	5	involved	involve	VERB
ftr-503	517	6	a	a	DET
ftr-503	517	7	military	military	ADJ
ftr-503	517	8	chaplain	chaplain	NOUN
ftr-503	517	9	in	in	ADP
ftr-503	517	10	the	the	DET
ftr-503	517	11	united	united	PROPN
ftr-503	517	12	states	states	PROPN
ftr-503	517	13	armed	armed	ADJ
ftr-503	517	14	forces	force	NOUN
ftr-503	517	15	who	who	PRON
ftr-503	517	16	turned	turn	VERB
ftr-503	517	17	over	over	ADP
ftr-503	517	18	his	his	PRON
ftr-503	517	19	pay	pay	NOUN
ftr-503	517	20	to	to	ADP
ftr-503	517	21	the	the	DET
ftr-503	517	22	order	order	NOUN
ftr-503	517	23	pursuant	pursuant	ADJ
ftr-503	517	24	to	to	ADP
ftr-503	517	25	his	his	PRON
ftr-503	517	26	vow	vow	NOUN
ftr-503	517	27	of	of	ADP
ftr-503	517	28	poverty.0	poverty.0	NOUN
ftr-503	517	29	7	7	NUM
ftr-503	517	30	here	here	ADV
ftr-503	517	31	,	,	PUNCT
ftr-503	517	32	the	the	DET
ftr-503	517	33	services	service	NOUN
ftr-503	517	34	performed	perform	VERB
ftr-503	517	35	by	by	ADP
ftr-503	517	36	the	the	DET
ftr-503	517	37	chaplain	chaplain	NOUN
ftr-503	517	38	were	be	AUX
ftr-503	517	39	not	not	PART
ftr-503	517	40	only	only	ADV
ftr-503	517	41	similar	similar	ADJ
ftr-503	517	42	to	to	ADP
ftr-503	517	43	the	the	DET
ftr-503	517	44	work	work	NOUN
ftr-503	517	45	or	or	CCONJ
ftr-503	517	46	mission	mission	NOUN
ftr-503	517	47	of	of	ADP
ftr-503	517	48	the	the	DET
ftr-503	517	49	order	order	NOUN
ftr-503	517	50	,	,	PUNCT
ftr-503	517	51	they	they	PRON
ftr-503	517	52	were	be	AUX
ftr-503	517	53	identical	identical	ADJ
ftr-503	517	54	with	with	ADP
ftr-503	517	55	that	that	PRON
ftr-503	517	56	of	of	ADP
ftr-503	517	57	the	the	DET
ftr-503	517	58	order	order	NOUN
ftr-503	517	59	.	.	PUNCT
ftr-503	518	1	nevertheless	nevertheless	ADV
ftr-503	518	2	,	,	PUNCT
ftr-503	518	3	the	the	DET
ftr-503	518	4	ruling	ruling	NOUN
ftr-503	518	5	found	find	VERB
ftr-503	518	6	that	that	SCONJ
ftr-503	518	7	the	the	DET
ftr-503	518	8	chaplain	chaplain	NOUN
ftr-503	518	9	was	be	AUX
ftr-503	518	10	working	work	VERB
ftr-503	518	11	on	on	ADP
ftr-503	518	12	behalf	behalf	NOUN
ftr-503	518	13	of	of	ADP
ftr-503	518	14	himself	himself	PRON
ftr-503	518	15	and	and	CCONJ
ftr-503	518	16	not	not	PART
ftr-503	518	17	as	as	ADP
ftr-503	518	18	an	an	DET
ftr-503	518	19	agent	agent	NOUN
ftr-503	518	20	of	of	ADP
ftr-503	518	21	the	the	DET
ftr-503	518	22	order	order	NOUN
ftr-503	518	23	.	.	PUNCT
ftr-503	519	1	the	the	DET
ftr-503	519	2	ruling	ruling	NOUN
ftr-503	519	3	stated	state	VERB
ftr-503	519	4	that	that	SCONJ
ftr-503	519	5	"	"	PUNCT
ftr-503	519	6	an	an	DET
ftr-503	519	7	agency	agency	NOUN
ftr-503	519	8	relationship	relationship	NOUN
ftr-503	519	9	is	be	AUX
ftr-503	519	10	established	establish	VERB
ftr-503	519	11	when	when	SCONJ
ftr-503	519	12	it	it	PRON
ftr-503	519	13	appears	appear	VERB
ftr-503	519	14	,	,	PUNCT
ftr-503	519	15	based	base	VERB
ftr-503	519	16	on	on	ADP
ftr-503	519	17	all	all	DET
ftr-503	519	18	the	the	DET
ftr-503	519	19	facts	fact	NOUN
ftr-503	519	20	and	and	CCONJ
ftr-503	519	21	circumstances	circumstance	NOUN
ftr-503	519	22	,	,	PUNCT
ftr-503	519	23	that	that	SCONJ
ftr-503	519	24	the	the	DET
ftr-503	519	25	payer	payer	NOUN
ftr-503	519	26	of	of	ADP
ftr-503	519	27	the	the	DET
ftr-503	519	28	income	income	NOUN
ftr-503	519	29	is	be	AUX
ftr-503	519	30	looking	look	VERB
ftr-503	519	31	directly	directly	ADV
ftr-503	519	32	to	to	ADP
ftr-503	519	33	the	the	DET
ftr-503	519	34	order	order	NOUN
ftr-503	519	35	,	,	PUNCT
ftr-503	519	36	rather	rather	ADV
ftr-503	519	37	than	than	ADP
ftr-503	519	38	to	to	ADP
ftr-503	519	39	the	the	DET
ftr-503	519	40	individual	individual	ADJ
ftr-503	519	41	member	member	NOUN
ftr-503	519	42	,	,	PUNCT
ftr-503	519	43	for	for	ADP
ftr-503	519	44	the	the	DET
ftr-503	519	45	performance	performance	NOUN
ftr-503	519	46	of	of	ADP
ftr-503	519	47	the	the	DET
ftr-503	519	48	services	service	NOUN
ftr-503	519	49	.	.	PUNCT
ftr-503	520	1	"'8	"'8	PUNCT
ftr-503	520	2	since	since	SCONJ
ftr-503	520	3	the	the	DET
ftr-503	520	4	chaplain	chaplain	NOUN
ftr-503	520	5	was	be	AUX
ftr-503	520	6	an	an	DET
ftr-503	520	7	employee	employee	NOUN
ftr-503	520	8	of	of	ADP
ftr-503	520	9	the	the	DET
ftr-503	520	10	armed	armed	ADJ
ftr-503	520	11	services	service	NOUN
ftr-503	520	12	and	and	CCONJ
ftr-503	520	13	subject	subject	NOUN
ftr-503	520	14	to	to	ADP
ftr-503	520	15	its	its	PRON
ftr-503	520	16	rules	rule	NOUN
ftr-503	520	17	and	and	CCONJ
ftr-503	520	18	regulations	regulation	NOUN
ftr-503	520	19	,	,	PUNCT
ftr-503	520	20	the	the	DET
ftr-503	520	21	ruling	ruling	NOUN
ftr-503	520	22	found	find	VERB
ftr-503	520	23	that	that	SCONJ
ftr-503	520	24	the	the	DET
ftr-503	520	25	armed	armed	ADJ
ftr-503	520	26	services	service	NOUN
ftr-503	520	27	were	be	AUX
ftr-503	520	28	looking	look	VERB
ftr-503	520	29	to	to	ADP
ftr-503	520	30	the	the	DET
ftr-503	520	31	chaplain	chaplain	NOUN
ftr-503	520	32	,	,	PUNCT
ftr-503	520	33	not	not	PART
ftr-503	520	34	his	his	PRON
ftr-503	520	35	order	order	NOUN
ftr-503	520	36	,	,	PUNCT
ftr-503	520	37	for	for	ADP
ftr-503	520	38	the	the	DET
ftr-503	520	39	performance	performance	NOUN
ftr-503	520	40	of	of	ADP
ftr-503	520	41	his	his	PRON
ftr-503	520	42	services	service	NOUN
ftr-503	520	43	,	,	PUNCT
ftr-503	520	44	and	and	CCONJ
ftr-503	520	45	hence	hence	ADV
ftr-503	520	46	he	he	PRON
ftr-503	520	47	was	be	AUX
ftr-503	520	48	not	not	PART
ftr-503	520	49	acting	act	VERB
ftr-503	520	50	as	as	ADP
ftr-503	520	51	agent	agent	NOUN
ftr-503	520	52	of	of	ADP
ftr-503	520	53	his	his	PRON
ftr-503	520	54	order	order	NOUN
ftr-503	520	55	.	.	PUNCT
ftr-503	520	56	'09	'09	NUM
ftr-503	521	1	the	the	DET
ftr-503	521	2	agency	agency	NOUN
ftr-503	521	3	test	test	NOUN
ftr-503	521	4	,	,	PUNCT
ftr-503	521	5	as	as	SCONJ
ftr-503	521	6	refined	refine	VERB
ftr-503	521	7	by	by	ADP
ftr-503	521	8	the	the	DET
ftr-503	521	9	1979	1979	NUM
ftr-503	521	10	ruling	ruling	NOUN
ftr-503	521	11	,	,	PUNCT
ftr-503	521	12	has	have	AUX
ftr-503	521	13	become	become	VERB
ftr-503	521	14	possibly	possibly	ADV
ftr-503	521	15	the	the	DET
ftr-503	521	16	most	most	ADV
ftr-503	521	17	popular	popular	ADJ
ftr-503	521	18	test	test	NOUN
ftr-503	521	19	in	in	ADP
ftr-503	521	20	resolving	resolve	VERB
ftr-503	521	21	assignment	assignment	NOUN
ftr-503	521	22	of	of	ADP
ftr-503	521	23	income	income	NOUN
ftr-503	521	24	issues	issue	NOUN
ftr-503	521	25	.	.	PUNCT
ftr-503	522	1	in	in	ADP
ftr-503	522	2	practice	practice	NOUN
ftr-503	522	3	it	it	PRON
ftr-503	522	4	102	102	NUM
ftr-503	522	5	.	.	PUNCT
ftr-503	523	1	see	see	VERB
ftr-503	523	2	,	,	PUNCT
ftr-503	523	3	e.g.	e.g.	ADV
ftr-503	523	4	,	,	PUNCT
ftr-503	523	5	rev	rev	PROPN
ftr-503	523	6	.	.	PROPN
ftr-503	524	1	rul	rul	PROPN
ftr-503	524	2	.	.	PUNCT
ftr-503	525	1	77	77	NUM
ftr-503	525	2	-	-	SYM
ftr-503	525	3	290	290	NUM
ftr-503	525	4	,	,	PUNCT
ftr-503	525	5	1977	1977	NUM
ftr-503	525	6	-	-	SYM
ftr-503	525	7	2	2	NUM
ftr-503	525	8	c.b	c.b	PROPN
ftr-503	525	9	.	.	PROPN
ftr-503	525	10	26	26	NUM
ftr-503	525	11	,	,	PUNCT
ftr-503	525	12	27	27	NUM
ftr-503	525	13	.	.	NOUN
ftr-503	526	1	103	103	NUM
ftr-503	526	2	.	.	PUNCT
ftr-503	527	1	see	see	VERB
ftr-503	527	2	,	,	PUNCT
ftr-503	527	3	e.g.	e.g.	ADV
ftr-503	527	4	,	,	PUNCT
ftr-503	527	5	i	i	PROPN
ftr-503	527	6	d.	d.	PROPN
ftr-503	527	7	and	and	CCONJ
ftr-503	527	8	fogarty	fogarty	PROPN
ftr-503	527	9	v.	v.	PROPN
ftr-503	527	10	united	united	PROPN
ftr-503	527	11	states	states	PROPN
ftr-503	527	12	,	,	PUNCT
ftr-503	527	13	780	780	NUM
ftr-503	527	14	f.2d	f.2d	NOUN
ftr-503	527	15	1005	1005	NUM
ftr-503	527	16	,	,	PUNCT
ftr-503	527	17	1009	1009	NUM
ftr-503	527	18	(	(	PUNCT
ftr-503	527	19	fed	fed	PROPN
ftr-503	527	20	.	.	PUNCT
ftr-503	527	21	cir	cir	PROPN
ftr-503	527	22	.	.	PROPN
ftr-503	527	23	1986	1986	NUM
ftr-503	527	24	)	)	PUNCT
ftr-503	527	25	,	,	PUNCT
ftr-503	527	26	each	each	PRON
ftr-503	527	27	relying	rely	VERB
ftr-503	527	28	on	on	ADP
ftr-503	527	29	order	order	NOUN
ftr-503	527	30	of	of	ADP
ftr-503	527	31	st	st	PROPN
ftr-503	527	32	.	.	PROPN
ftr-503	527	33	benedict	benedict	PROPN
ftr-503	527	34	v.	v.	PROPN
ftr-503	527	35	steinhauser	steinhauser	PROPN
ftr-503	527	36	,	,	PUNCT
ftr-503	527	37	234	234	NUM
ftr-503	527	38	u.s	u.s	PROPN
ftr-503	527	39	.	.	PROPN
ftr-503	527	40	640	640	NUM
ftr-503	527	41	(	(	PUNCT
ftr-503	527	42	1914	1914	NUM
ftr-503	527	43	)	)	PUNCT
ftr-503	527	44	.	.	PUNCT
ftr-503	528	1	for	for	ADP
ftr-503	528	2	the	the	DET
ftr-503	528	3	proposition	proposition	NOUN
ftr-503	528	4	that	that	PRON
ftr-503	528	5	vows	vow	VERB
ftr-503	528	6	of	of	ADP
ftr-503	528	7	poverty	poverty	NOUN
ftr-503	528	8	are	be	AUX
ftr-503	528	9	legally	legally	ADV
ftr-503	528	10	enforceable	enforceable	ADJ
ftr-503	528	11	.	.	PUNCT
ftr-503	529	1	104	104	X
ftr-503	529	2	.	.	PUNCT
ftr-503	530	1	rev	rev	PROPN
ftr-503	530	2	.	.	PUNCT
ftr-503	531	1	rul	rul	PROPN
ftr-503	531	2	.	.	PUNCT
ftr-503	532	1	76	76	NUM
ftr-503	532	2	-	-	SYM
ftr-503	532	3	323	323	NUM
ftr-503	532	4	,	,	PUNCT
ftr-503	532	5	1976	1976	NUM
ftr-503	532	6	-	-	SYM
ftr-503	532	7	2	2	NUM
ftr-503	532	8	c.b	c.b	PROPN
ftr-503	532	9	.	.	PROPN
ftr-503	532	10	18	18	NUM
ftr-503	532	11	,	,	PUNCT
ftr-503	532	12	19	19	NUM
ftr-503	532	13	.	.	NOUN
ftr-503	532	14	105	105	NUM
ftr-503	532	15	.	.	PUNCT
ftr-503	533	1	rev	rev	PROPN
ftr-503	533	2	.	.	PUNCT
ftr-503	534	1	rul	rul	PROPN
ftr-503	534	2	.	.	PUNCT
ftr-503	535	1	77	77	NUM
ftr-503	535	2	-	-	SYM
ftr-503	535	3	290	290	NUM
ftr-503	535	4	,	,	PUNCT
ftr-503	535	5	1977	1977	NUM
ftr-503	535	6	-	-	SYM
ftr-503	535	7	2	2	NUM
ftr-503	535	8	c.b	c.b	PROPN
ftr-503	535	9	.	.	PROPN
ftr-503	535	10	26	26	NUM
ftr-503	535	11	,	,	PUNCT
ftr-503	535	12	26	26	NUM
ftr-503	535	13	-	-	SYM
ftr-503	535	14	28	28	NUM
ftr-503	535	15	.	.	PUNCT
ftr-503	535	16	106	106	NUM
ftr-503	535	17	.	.	PUNCT
ftr-503	536	1	rev	rev	PROPN
ftr-503	536	2	.	.	PUNCT
ftr-503	537	1	rul	rul	PROPN
ftr-503	537	2	.	.	PUNCT
ftr-503	538	1	79	79	NUM
ftr-503	538	2	-	-	SYM
ftr-503	538	3	132	132	NUM
ftr-503	538	4	,	,	PUNCT
ftr-503	538	5	1979	1979	NUM
ftr-503	538	6	-	-	SYM
ftr-503	538	7	1	1	NUM
ftr-503	538	8	c.b	c.b	PROPN
ftr-503	538	9	.	.	PROPN
ftr-503	538	10	62	62	NUM
ftr-503	538	11	.	.	PUNCT
ftr-503	539	1	107	107	NUM
ftr-503	539	2	.	.	PUNCT
ftr-503	540	1	i	i	PRON
ftr-503	540	2	d.	d.	PROPN
ftr-503	540	3	at	at	ADP
ftr-503	540	4	62	62	NUM
ftr-503	540	5	.	.	PUNCT
ftr-503	540	6	108	108	NUM
ftr-503	540	7	.	.	PUNCT
ftr-503	541	1	i	i	PRON
ftr-503	541	2	d.	d.	PROPN
ftr-503	541	3	at	at	ADP
ftr-503	541	4	63	63	NUM
ftr-503	541	5	.	.	PUNCT
ftr-503	541	6	109	109	NUM
ftr-503	541	7	.	.	PUNCT
ftr-503	542	1	i	i	PRON
ftr-503	542	2	d.	d.	PROPN
ftr-503	542	3	19931	19931	NUM
ftr-503	542	4	florida	florida	PROPN
ftr-503	542	5	tax	tax	PROPN
ftr-503	542	6	review	review	NOUN
ftr-503	542	7	works	work	VERB
ftr-503	542	8	in	in	ADP
ftr-503	542	9	a	a	DET
ftr-503	542	10	highly	highly	ADV
ftr-503	542	11	mechanistic	mechanistic	ADJ
ftr-503	542	12	manner	manner	NOUN
ftr-503	542	13	:	:	PUNCT
ftr-503	542	14	if	if	SCONJ
ftr-503	542	15	a	a	DET
ftr-503	542	16	contract	contract	NOUN
ftr-503	542	17	or	or	CCONJ
ftr-503	542	18	agreement	agreement	NOUN
ftr-503	542	19	exists	exist	VERB
ftr-503	542	20	between	between	ADP
ftr-503	542	21	the	the	DET
ftr-503	542	22	employer	employer	NOUN
ftr-503	542	23	and	and	CCONJ
ftr-503	542	24	a	a	DET
ftr-503	542	25	third	third	ADJ
ftr-503	542	26	party	party	NOUN
ftr-503	542	27	under	under	ADP
ftr-503	542	28	which	which	PRON
ftr-503	542	29	the	the	DET
ftr-503	542	30	third	third	ADJ
ftr-503	542	31	party	party	NOUN
ftr-503	542	32	provides	provide	VERB
ftr-503	542	33	the	the	DET
ftr-503	542	34	services	service	NOUN
ftr-503	542	35	of	of	ADP
ftr-503	542	36	the	the	DET
ftr-503	542	37	employee	employee	NOUN
ftr-503	542	38	to	to	ADP
ftr-503	542	39	the	the	DET
ftr-503	542	40	employer	employer	NOUN
ftr-503	542	41	,	,	PUNCT
ftr-503	542	42	the	the	DET
ftr-503	542	43	employee	employee	NOUN
ftr-503	542	44	will	will	AUX
ftr-503	542	45	be	be	AUX
ftr-503	542	46	treated	treat	VERB
ftr-503	542	47	as	as	ADP
ftr-503	542	48	the	the	DET
ftr-503	542	49	third	third	ADJ
ftr-503	542	50	party	party	NOUN
ftr-503	542	51	's	's	PART
ftr-503	542	52	agent	agent	NOUN
ftr-503	542	53	.	.	PUNCT
ftr-503	543	1	in	in	ADP
ftr-503	543	2	the	the	DET
ftr-503	543	3	absence	absence	NOUN
ftr-503	543	4	of	of	ADP
ftr-503	543	5	such	such	DET
ftr-503	543	6	a	a	DET
ftr-503	543	7	contract	contract	NOUN
ftr-503	543	8	or	or	CCONJ
ftr-503	543	9	agreement	agreement	NOUN
ftr-503	543	10	,	,	PUNCT
ftr-503	543	11	the	the	DET
ftr-503	543	12	employee	employee	NOUN
ftr-503	543	13	will	will	AUX
ftr-503	543	14	be	be	AUX
ftr-503	543	15	treated	treat	VERB
ftr-503	543	16	as	as	ADP
ftr-503	543	17	acting	act	VERB
ftr-503	543	18	on	on	ADP
ftr-503	543	19	his	his	PRON
ftr-503	543	20	own	own	ADJ
ftr-503	543	21	behalf	behalf	NOUN
ftr-503	543	22	and	and	CCONJ
ftr-503	543	23	accordingly	accordingly	ADV
ftr-503	543	24	will	will	AUX
ftr-503	543	25	be	be	AUX
ftr-503	543	26	taxed	tax	VERB
ftr-503	543	27	on	on	ADP
ftr-503	543	28	his	his	PRON
ftr-503	543	29	earnings	earning	NOUN
ftr-503	543	30	.	.	PUNCT
ftr-503	544	1	the	the	DET
ftr-503	544	2	tax	tax	NOUN
ftr-503	544	3	court	court	NOUN
ftr-503	544	4	adopted	adopt	VERB
ftr-503	544	5	this	this	DET
ftr-503	544	6	approach	approach	NOUN
ftr-503	544	7	,	,	PUNCT
ftr-503	544	8	sometimes	sometimes	ADV
ftr-503	544	9	called	call	VERB
ftr-503	544	10	the	the	DET
ftr-503	544	11	"	"	PUNCT
ftr-503	544	12	agency	agency	NOUN
ftr-503	544	13	triangle	triangle	NOUN
ftr-503	544	14	"	"	PUNCT
ftr-503	544	15	theory	theory	NOUN
ftr-503	544	16	,	,	PUNCT
ftr-503	544	17	in	in	ADP
ftr-503	544	18	schuster	schuster	PROPN
ftr-503	544	19	v.	v.	PROPN
ftr-503	544	20	commissioner	commissioner	PROPN
ftr-503	544	21	,	,	PUNCT
ftr-503	544	22	i0	i0	PROPN
ftr-503	544	23	another	another	DET
ftr-503	544	24	vow	vow	NOUN
ftr-503	544	25	of	of	ADP
ftr-503	544	26	poverty	poverty	NOUN
ftr-503	544	27	case	case	NOUN
ftr-503	544	28	.	.	PUNCT
ftr-503	545	1	sister	sister	NOUN
ftr-503	545	2	francine	francine	PROPN
ftr-503	545	3	schuster	schuster	PROPN
ftr-503	545	4	was	be	AUX
ftr-503	545	5	a	a	DET
ftr-503	545	6	member	member	NOUN
ftr-503	545	7	of	of	ADP
ftr-503	545	8	an	an	DET
ftr-503	545	9	order	order	NOUN
ftr-503	545	10	one	one	NUM
ftr-503	545	11	of	of	ADP
ftr-503	545	12	whose	whose	DET
ftr-503	545	13	purposes	purpose	NOUN
ftr-503	545	14	was	be	AUX
ftr-503	545	15	"	"	PUNCT
ftr-503	545	16	the	the	DET
ftr-503	545	17	care	care	NOUN
ftr-503	545	18	and	and	CCONJ
ftr-503	545	19	treatment	treatment	NOUN
ftr-503	545	20	of	of	ADP
ftr-503	545	21	suffering	suffer	VERB
ftr-503	545	22	humanity	humanity	NOUN
ftr-503	545	23	.	.	PUNCT
ftr-503	546	1	"	"	PUNCT
ftr-503	546	2	''	''	PUNCT
ftr-503	546	3	.	.	PUNCT
ftr-503	547	1	members	member	NOUN
ftr-503	547	2	were	be	AUX
ftr-503	547	3	allowed	allow	VERB
ftr-503	547	4	to	to	PART
ftr-503	547	5	obtain	obtain	VERB
ftr-503	547	6	outside	outside	ADJ
ftr-503	547	7	employment	employment	NOUN
ftr-503	547	8	provided	provide	VERB
ftr-503	547	9	they	they	PRON
ftr-503	547	10	received	receive	VERB
ftr-503	547	11	the	the	DET
ftr-503	547	12	prior	prior	ADJ
ftr-503	547	13	approval	approval	NOUN
ftr-503	547	14	of	of	ADP
ftr-503	547	15	the	the	DET
ftr-503	547	16	order	order	NOUN
ftr-503	547	17	;	;	PUNCT
ftr-503	547	18	approval	approval	NOUN
ftr-503	547	19	depended	depend	VERB
ftr-503	547	20	on	on	ADP
ftr-503	547	21	whether	whether	SCONJ
ftr-503	547	22	the	the	DET
ftr-503	547	23	proposed	propose	VERB
ftr-503	547	24	employment	employment	NOUN
ftr-503	547	25	furthered	further	VERB
ftr-503	547	26	the	the	DET
ftr-503	547	27	charitable	charitable	ADJ
ftr-503	547	28	objectives	objective	NOUN
ftr-503	547	29	of	of	ADP
ftr-503	547	30	the	the	DET
ftr-503	547	31	order	order	NOUN
ftr-503	547	32	.	.	PUNCT
ftr-503	547	33	"	"	PUNCT
ftr-503	548	1	2	2	NUM
ftr-503	548	2	members	member	NOUN
ftr-503	548	3	who	who	PRON
ftr-503	548	4	received	receive	VERB
ftr-503	548	5	outside	outside	ADJ
ftr-503	548	6	employment	employment	NOUN
ftr-503	548	7	agreed	agree	VERB
ftr-503	548	8	they	they	PRON
ftr-503	548	9	would	would	AUX
ftr-503	548	10	obey	obey	VERB
ftr-503	548	11	any	any	DET
ftr-503	548	12	direction	direction	NOUN
ftr-503	548	13	of	of	ADP
ftr-503	548	14	the	the	DET
ftr-503	548	15	provincial	provincial	ADJ
ftr-503	548	16	superior	superior	NOUN
ftr-503	548	17	concerning	concern	VERB
ftr-503	548	18	their	their	PRON
ftr-503	548	19	employment	employment	NOUN
ftr-503	548	20	including	include	VERB
ftr-503	548	21	a	a	DET
ftr-503	548	22	direction	direction	NOUN
ftr-503	548	23	to	to	PART
ftr-503	548	24	terminate	terminate	VERB
ftr-503	548	25	that	that	DET
ftr-503	548	26	employment	employment	NOUN
ftr-503	548	27	.	.	PUNCT
ftr-503	548	28	''	''	PUNCT
ftr-503	549	1	l	l	NOUN
ftr-503	549	2	sister	sister	NOUN
ftr-503	549	3	schuster	schuster	PROPN
ftr-503	549	4	obtained	obtain	VERB
ftr-503	549	5	the	the	DET
ftr-503	549	6	permission	permission	NOUN
ftr-503	549	7	of	of	ADP
ftr-503	549	8	the	the	DET
ftr-503	549	9	order	order	NOUN
ftr-503	549	10	to	to	PART
ftr-503	549	11	serve	serve	VERB
ftr-503	549	12	as	as	ADP
ftr-503	549	13	a	a	DET
ftr-503	549	14	midwife	midwife	NOUN
ftr-503	549	15	in	in	ADP
ftr-503	549	16	an	an	DET
ftr-503	549	17	underserved	underserved	ADJ
ftr-503	549	18	area	area	NOUN
ftr-503	549	19	in	in	ADP
ftr-503	549	20	a	a	DET
ftr-503	549	21	clinic	clinic	NOUN
ftr-503	549	22	aided	aid	VERB
ftr-503	549	23	by	by	ADP
ftr-503	549	24	the	the	DET
ftr-503	549	25	national	national	PROPN
ftr-503	549	26	health	health	PROPN
ftr-503	549	27	services	service	NOUN
ftr-503	549	28	corps	corps	NOUN
ftr-503	549	29	(	(	PUNCT
ftr-503	549	30	"	"	PUNCT
ftr-503	549	31	nhsc	nhsc	ADJ
ftr-503	549	32	"	"	PUNCT
ftr-503	549	33	)	)	PUNCT
ftr-503	549	34	,	,	PUNCT
ftr-503	549	35	a	a	DET
ftr-503	549	36	federal	federal	ADJ
ftr-503	549	37	agency	agency	NOUN
ftr-503	549	38	.	.	PUNCT
ftr-503	550	1	"4	"4	ADJ
ftr-503	550	2	sister	sister	NOUN
ftr-503	550	3	schuster	schuster	NOUN
ftr-503	550	4	was	be	AUX
ftr-503	550	5	employed	employ	VERB
ftr-503	550	6	by	by	ADP
ftr-503	550	7	and	and	CCONJ
ftr-503	550	8	received	receive	VERB
ftr-503	550	9	her	her	PRON
ftr-503	550	10	checks	check	NOUN
ftr-503	550	11	from	from	ADP
ftr-503	550	12	the	the	DET
ftr-503	550	13	nhsc	nhsc	NOUN
ftr-503	550	14	.	.	PUNCT
ftr-503	550	15	"	"	PUNCT
ftr-503	551	1	5	5	NUM
ftr-503	551	2	the	the	DET
ftr-503	551	3	order	order	NOUN
ftr-503	551	4	had	have	AUX
ftr-503	551	5	attempted	attempt	VERB
ftr-503	551	6	to	to	PART
ftr-503	551	7	enter	enter	VERB
ftr-503	551	8	into	into	ADP
ftr-503	551	9	a	a	DET
ftr-503	551	10	contract	contract	NOUN
ftr-503	551	11	directly	directly	ADV
ftr-503	551	12	with	with	ADP
ftr-503	551	13	the	the	DET
ftr-503	551	14	nhsc	nhsc	NOUN
ftr-503	551	15	but	but	CCONJ
ftr-503	551	16	the	the	DET
ftr-503	551	17	nhsc	nhsc	NOUN
ftr-503	551	18	did	do	AUX
ftr-503	551	19	not	not	PART
ftr-503	551	20	respond	respond	VERB
ftr-503	551	21	to	to	ADP
ftr-503	551	22	the	the	DET
ftr-503	551	23	order	order	NOUN
ftr-503	551	24	's	's	PART
ftr-503	551	25	request.6	request.6	ADV
ftr-503	551	26	sister	sister	NOUN
ftr-503	551	27	schuster	schuster	NOUN
ftr-503	551	28	,	,	PUNCT
ftr-503	551	29	pursuant	pursuant	ADJ
ftr-503	551	30	to	to	ADP
ftr-503	551	31	her	her	PRON
ftr-503	551	32	vow	vow	NOUN
ftr-503	551	33	of	of	ADP
ftr-503	551	34	poverty	poverty	NOUN
ftr-503	551	35	,	,	PUNCT
ftr-503	551	36	endorsed	endorse	VERB
ftr-503	551	37	over	over	ADP
ftr-503	551	38	to	to	ADP
ftr-503	551	39	the	the	DET
ftr-503	551	40	order	order	NOUN
ftr-503	551	41	all	all	DET
ftr-503	551	42	checks	check	NOUN
ftr-503	551	43	she	she	PRON
ftr-503	551	44	received	receive	VERB
ftr-503	551	45	from	from	ADP
ftr-503	551	46	the	the	DET
ftr-503	551	47	nhsc	nhsc	NOUN
ftr-503	551	48	and	and	CCONJ
ftr-503	551	49	asserted	assert	VERB
ftr-503	551	50	on	on	ADP
ftr-503	551	51	her	her	PRON
ftr-503	551	52	income	income	NOUN
ftr-503	551	53	tax	tax	NOUN
ftr-503	551	54	returns	return	NOUN
ftr-503	551	55	that	that	PRON
ftr-503	551	56	she	she	PRON
ftr-503	551	57	was	be	AUX
ftr-503	551	58	not	not	PART
ftr-503	551	59	taxable	taxable	ADJ
ftr-503	551	60	on	on	ADP
ftr-503	551	61	the	the	DET
ftr-503	551	62	salary	salary	NOUN
ftr-503	551	63	she	she	PRON
ftr-503	551	64	received	receive	VERB
ftr-503	551	65	from	from	ADP
ftr-503	551	66	the	the	DET
ftr-503	551	67	nhsc	nhsc	NOUN
ftr-503	551	68	since	since	SCONJ
ftr-503	551	69	she	she	PRON
ftr-503	551	70	was	be	AUX
ftr-503	551	71	acting	act	VERB
ftr-503	551	72	as	as	ADP
ftr-503	551	73	the	the	DET
ftr-503	551	74	agent	agent	NOUN
ftr-503	551	75	of	of	ADP
ftr-503	551	76	the	the	DET
ftr-503	551	77	order	order	NOUN
ftr-503	551	78	.	.	PUNCT
ftr-503	552	1	1	1	NUM
ftr-503	552	2	'	'	NOUN
ftr-503	552	3	7	7	NUM
ftr-503	552	4	the	the	DET
ftr-503	552	5	tax	tax	NOUN
ftr-503	552	6	court	court	NOUN
ftr-503	552	7	rejected	reject	VERB
ftr-503	552	8	this	this	DET
ftr-503	552	9	claim	claim	NOUN
ftr-503	552	10	because	because	SCONJ
ftr-503	552	11	the	the	DET
ftr-503	552	12	order	order	NOUN
ftr-503	552	13	was	be	AUX
ftr-503	552	14	under	under	ADP
ftr-503	552	15	no	no	DET
ftr-503	552	16	contractual	contractual	ADJ
ftr-503	552	17	liability	liability	NOUN
ftr-503	552	18	to	to	PART
ftr-503	552	19	provide	provide	VERB
ftr-503	552	20	midwife	midwife	NOUN
ftr-503	552	21	services	service	NOUN
ftr-503	552	22	to	to	ADP
ftr-503	552	23	the	the	DET
ftr-503	552	24	nhsc	nhsc	NOUN
ftr-503	552	25	.	.	PUNCT
ftr-503	553	1	[	[	X
ftr-503	553	2	i]n	i]n	NOUN
ftr-503	553	3	the	the	DET
ftr-503	553	4	legal	legal	ADJ
ftr-503	553	5	sense	sense	NOUN
ftr-503	553	6	,	,	PUNCT
ftr-503	553	7	one	one	PRON
ftr-503	553	8	can	can	AUX
ftr-503	553	9	perform	perform	VERB
ftr-503	553	10	services	service	NOUN
ftr-503	553	11	for	for	ADP
ftr-503	553	12	a	a	DET
ftr-503	553	13	third	third	ADJ
ftr-503	553	14	party	party	NOUN
ftr-503	553	15	on	on	ADP
ftr-503	553	16	someone	someone	PRON
ftr-503	553	17	's	's	PART
ftr-503	553	18	"	"	PUNCT
ftr-503	553	19	behalf	behalf	NOUN
ftr-503	553	20	'	'	PUNCT
ftr-503	553	21	only	only	ADV
ftr-503	553	22	if	if	SCONJ
ftr-503	553	23	some	some	DET
ftr-503	553	24	sort	sort	NOUN
ftr-503	553	25	of	of	ADP
ftr-503	553	26	obligation	obligation	NOUN
ftr-503	553	27	to	to	PART
ftr-503	553	28	perform	perform	VERB
ftr-503	553	29	the	the	DET
ftr-503	553	30	services	service	NOUN
ftr-503	553	31	rests	rest	VERB
ftr-503	553	32	initially	initially	ADV
ftr-503	553	33	with	with	ADP
ftr-503	553	34	the	the	DET
ftr-503	553	35	person	person	NOUN
ftr-503	553	36	on	on	ADP
ftr-503	553	37	whose	whose	DET
ftr-503	553	38	behalf	behalf	NOUN
ftr-503	553	39	one	one	NUM
ftr-503	553	40	wishes	wish	VERB
ftr-503	553	41	to	to	PART
ftr-503	553	42	act	act	VERB
ftr-503	553	43	.	.	PUNCT
ftr-503	554	1	if	if	SCONJ
ftr-503	554	2	the	the	DET
ftr-503	554	3	"	"	PUNCT
ftr-503	554	4	principal	principal	NOUN
ftr-503	554	5	"	"	PUNCT
ftr-503	554	6	is	be	AUX
ftr-503	554	7	under	under	ADP
ftr-503	554	8	no	no	DET
ftr-503	554	9	duty	duty	NOUN
ftr-503	554	10	to	to	PART
ftr-503	554	11	perform	perform	VERB
ftr-503	554	12	the	the	DET
ftr-503	554	13	services	service	NOUN
ftr-503	554	14	itself	itself	PRON
ftr-503	554	15	,	,	PUNCT
ftr-503	554	16	or	or	CCONJ
ftr-503	554	17	to	to	PART
ftr-503	554	18	ensure	ensure	VERB
ftr-503	554	19	that	that	SCONJ
ftr-503	554	20	the	the	DET
ftr-503	554	21	services	service	NOUN
ftr-503	554	22	be	be	AUX
ftr-503	554	23	performed	perform	VERB
ftr-503	554	24	,	,	PUNCT
ftr-503	554	25	but	but	CCONJ
ftr-503	554	26	merely	merely	ADV
ftr-503	554	27	approves	approve	VERB
ftr-503	554	28	of	of	ADP
ftr-503	554	29	the	the	DET
ftr-503	554	30	110	110	NUM
ftr-503	554	31	.	.	PUNCT
ftr-503	555	1	84	84	NUM
ftr-503	555	2	t.c	t.c	PROPN
ftr-503	555	3	.	.	PROPN
ftr-503	555	4	764	764	NUM
ftr-503	555	5	(	(	PUNCT
ftr-503	555	6	1985	1985	NUM
ftr-503	555	7	)	)	PUNCT
ftr-503	555	8	,	,	PUNCT
ftr-503	555	9	aff'd	aff'd	NOUN
ftr-503	555	10	,	,	PUNCT
ftr-503	555	11	800	800	NUM
ftr-503	555	12	f.2d	f.2d	ADP
ftr-503	555	13	672	672	NUM
ftr-503	555	14	(	(	PUNCT
ftr-503	555	15	7th	7th	ADJ
ftr-503	555	16	cir	cir	NOUN
ftr-503	555	17	.	.	PUNCT
ftr-503	555	18	1986	1986	NUM
ftr-503	555	19	)	)	PUNCT
ftr-503	555	20	.	.	PUNCT
ftr-503	556	1	111	111	NUM
ftr-503	556	2	.	.	PUNCT
ftr-503	557	1	schuster	schuster	NOUN
ftr-503	557	2	,	,	PUNCT
ftr-503	557	3	800	800	NUM
ftr-503	557	4	f.2d	f.2d	X
ftr-503	557	5	at	at	ADP
ftr-503	557	6	673	673	NUM
ftr-503	557	7	.	.	PUNCT
ftr-503	558	1	112	112	NUM
ftr-503	558	2	.	.	PUNCT
ftr-503	559	1	i	i	PRON
ftr-503	559	2	d.	d.	PROPN
ftr-503	559	3	at	at	ADP
ftr-503	559	4	673	673	NUM
ftr-503	559	5	-	-	SYM
ftr-503	559	6	74	74	NUM
ftr-503	559	7	.	.	PUNCT
ftr-503	559	8	113	113	NUM
ftr-503	559	9	.	.	PUNCT
ftr-503	560	1	i	i	PRON
ftr-503	560	2	d.	d.	PROPN
ftr-503	560	3	at	at	ADP
ftr-503	560	4	674	674	NUM
ftr-503	560	5	.	.	PUNCT
ftr-503	561	1	114	114	NUM
ftr-503	561	2	.	.	PUNCT
ftr-503	562	1	i	i	PRON
ftr-503	562	2	d.	d.	PROPN
ftr-503	562	3	115	115	NUM
ftr-503	562	4	.	.	PUNCT
ftr-503	563	1	i	i	PRON
ftr-503	563	2	d.	d.	PROPN
ftr-503	563	3	at	at	ADP
ftr-503	563	4	675	675	NUM
ftr-503	563	5	.	.	PUNCT
ftr-503	564	1	116	116	NUM
ftr-503	564	2	.	.	PUNCT
ftr-503	565	1	i	i	PRON
ftr-503	565	2	d.	d.	PROPN
ftr-503	565	3	117	117	NUM
ftr-503	565	4	.	.	PUNCT
ftr-503	566	1	i	i	PRON
ftr-503	566	2	d.	d.	PROPN
ftr-503	567	1	[	[	X
ftr-503	567	2	vol	vol	X
ftr-503	567	3	1:11	1:11	NUM
ftr-503	567	4	schneer	schneer	NOUN
ftr-503	567	5	v.	v.	ADP
ftr-503	567	6	conunissioner	conunissioner	NOUN
ftr-503	567	7	performance	performance	NOUN
ftr-503	567	8	as	as	ADP
ftr-503	567	9	an	an	DET
ftr-503	567	10	irrelevant	irrelevant	ADJ
ftr-503	567	11	bystander	bystander	NOUN
ftr-503	567	12	,	,	PUNCT
ftr-503	567	13	then	then	ADV
ftr-503	567	14	,	,	PUNCT
ftr-503	567	15	in	in	ADP
ftr-503	567	16	the	the	DET
ftr-503	567	17	legal	legal	ADJ
ftr-503	567	18	sense	sense	NOUN
ftr-503	567	19	of	of	ADP
ftr-503	567	20	the	the	DET
ftr-503	567	21	word	word	NOUN
ftr-503	567	22	,	,	PUNCT
ftr-503	567	23	one	one	PRON
ftr-503	567	24	can	can	AUX
ftr-503	567	25	not	not	PART
ftr-503	567	26	act	act	VERB
ftr-503	567	27	on	on	ADP
ftr-503	567	28	the	the	DET
ftr-503	567	29	other	other	ADJ
ftr-503	567	30	's	's	PART
ftr-503	567	31	behalf	behalf	NOUN
ftr-503	567	32	.	.	PUNCT
ftr-503	568	1	"	"	PUNCT
ftr-503	568	2	'	'	PUNCT
ftr-503	568	3	a	a	DET
ftr-503	568	4	variation	variation	NOUN
ftr-503	568	5	of	of	ADP
ftr-503	568	6	the	the	DET
ftr-503	568	7	"	"	PUNCT
ftr-503	568	8	agency	agency	NOUN
ftr-503	568	9	triangle	triangle	NOUN
ftr-503	568	10	"	"	PUNCT
ftr-503	568	11	theory	theory	NOUN
ftr-503	568	12	was	be	AUX
ftr-503	568	13	utilized	utilize	VERB
ftr-503	568	14	by	by	ADP
ftr-503	568	15	the	the	DET
ftr-503	568	16	tax	tax	NOUN
ftr-503	568	17	court	court	NOUN
ftr-503	568	18	in	in	ADP
ftr-503	568	19	johnson	johnson	PROPN
ftr-503	568	20	v.	v.	PROPN
ftr-503	568	21	commissioner	commissioner	PROPN
ftr-503	568	22	"	"	PUNCT
ftr-503	568	23	9	9	NUM
ftr-503	568	24	which	which	PRON
ftr-503	568	25	involved	involve	VERB
ftr-503	568	26	a	a	DET
ftr-503	568	27	so	so	ADV
ftr-503	568	28	-	-	PUNCT
ftr-503	568	29	called	call	VERB
ftr-503	568	30	"	"	PUNCT
ftr-503	568	31	loan	loan	NOUN
ftr-503	568	32	out	out	ADP
ftr-503	568	33	"	"	PUNCT
ftr-503	568	34	corporation	corporation	NOUN
ftr-503	568	35	.	.	PUNCT
ftr-503	569	1	20	20	NUM
ftr-503	569	2	johnson	johnson	PROPN
ftr-503	569	3	was	be	AUX
ftr-503	569	4	a	a	DET
ftr-503	569	5	basketball	basketball	NOUN
ftr-503	569	6	player	player	NOUN
ftr-503	569	7	with	with	ADP
ftr-503	569	8	the	the	DET
ftr-503	569	9	san	san	PROPN
ftr-503	569	10	francisco	francisco	PROPN
ftr-503	569	11	warriors	warrior	NOUN
ftr-503	569	12	.	.	PUNCT
ftr-503	570	1	2	2	NUM
ftr-503	570	2	'	'	PUNCT
ftr-503	570	3	in	in	ADP
ftr-503	570	4	1974	1974	NUM
ftr-503	570	5	,	,	PUNCT
ftr-503	570	6	he	he	PRON
ftr-503	570	7	entered	enter	VERB
ftr-503	570	8	into	into	ADP
ftr-503	570	9	an	an	DET
ftr-503	570	10	agreement	agreement	NOUN
ftr-503	570	11	with	with	ADP
ftr-503	570	12	an	an	DET
ftr-503	570	13	unrelated	unrelated	ADJ
ftr-503	570	14	panamanian	panamanian	ADJ
ftr-503	570	15	corporation	corporation	NOUN
ftr-503	570	16	(	(	PUNCT
ftr-503	570	17	"	"	PUNCT
ftr-503	570	18	pmsa	pmsa	NOUN
ftr-503	570	19	"	"	PUNCT
ftr-503	570	20	)	)	PUNCT
ftr-503	570	21	under	under	ADP
ftr-503	570	22	which	which	PRON
ftr-503	570	23	he	he	PRON
ftr-503	570	24	granted	grant	VERB
ftr-503	570	25	the	the	DET
ftr-503	570	26	corporation	corporation	NOUN
ftr-503	570	27	exclusive	exclusive	ADJ
ftr-503	570	28	rights	right	NOUN
ftr-503	570	29	to	to	ADP
ftr-503	570	30	his	his	PRON
ftr-503	570	31	professional	professional	ADJ
ftr-503	570	32	services	service	NOUN
ftr-503	570	33	in	in	ADP
ftr-503	570	34	sports	sport	NOUN
ftr-503	570	35	for	for	ADP
ftr-503	570	36	the	the	DET
ftr-503	570	37	next	next	ADJ
ftr-503	570	38	six	six	NUM
ftr-503	570	39	years	year	NOUN
ftr-503	570	40	in	in	ADP
ftr-503	570	41	exchange	exchange	NOUN
ftr-503	570	42	for	for	ADP
ftr-503	570	43	monthly	monthly	ADJ
ftr-503	570	44	payments	payment	NOUN
ftr-503	570	45	of	of	ADP
ftr-503	570	46	$	$	SYM
ftr-503	570	47	1,500	1,500	NUM
ftr-503	570	48	for	for	ADP
ftr-503	570	49	the	the	DET
ftr-503	570	50	rest	rest	NOUN
ftr-503	570	51	of	of	ADP
ftr-503	570	52	his	his	PRON
ftr-503	570	53	life	life	NOUN
ftr-503	570	54	.	.	PUNCT
ftr-503	571	1	johnson	johnson	PROPN
ftr-503	571	2	's	's	PART
ftr-503	571	3	attorney	attorney	NOUN
ftr-503	571	4	,	,	PUNCT
ftr-503	571	5	who	who	PRON
ftr-503	571	6	was	be	AUX
ftr-503	571	7	negotiating	negotiate	VERB
ftr-503	571	8	the	the	DET
ftr-503	571	9	renewal	renewal	NOUN
ftr-503	571	10	of	of	ADP
ftr-503	571	11	johnson	johnson	PROPN
ftr-503	571	12	's	's	PART
ftr-503	571	13	contract	contract	NOUN
ftr-503	571	14	with	with	ADP
ftr-503	571	15	the	the	DET
ftr-503	571	16	warriors	warrior	NOUN
ftr-503	571	17	at	at	ADP
ftr-503	571	18	that	that	DET
ftr-503	571	19	time	time	NOUN
ftr-503	571	20	,	,	PUNCT
ftr-503	571	21	attempted	attempt	VERB
ftr-503	571	22	to	to	PART
ftr-503	571	23	have	have	VERB
ftr-503	571	24	the	the	DET
ftr-503	571	25	warriors	warrior	NOUN
ftr-503	571	26	contract	contract	VERB
ftr-503	571	27	with	with	ADP
ftr-503	571	28	pmsa	pmsa	NOUN
ftr-503	571	29	for	for	ADP
ftr-503	571	30	johnson	johnson	PROPN
ftr-503	571	31	's	's	PART
ftr-503	571	32	services.2	services.2	PROPN
ftr-503	571	33	'	'	PUNCT
ftr-503	571	34	however	however	ADV
ftr-503	571	35	,	,	PUNCT
ftr-503	571	36	the	the	DET
ftr-503	571	37	warriors	warrior	NOUN
ftr-503	571	38	adamantly	adamantly	ADV
ftr-503	571	39	insisted	insist	VERB
ftr-503	571	40	that	that	SCONJ
ftr-503	571	41	it	it	PRON
ftr-503	571	42	would	would	AUX
ftr-503	571	43	only	only	ADV
ftr-503	571	44	sign	sign	VERB
ftr-503	571	45	a	a	DET
ftr-503	571	46	contract	contract	NOUN
ftr-503	571	47	with	with	ADP
ftr-503	571	48	johnson	johnson	PROPN
ftr-503	571	49	.	.	PUNCT
ftr-503	571	50	"	"	PUNCT
ftr-503	572	1	consequently	consequently	ADV
ftr-503	572	2	,	,	PUNCT
ftr-503	572	3	johnson	johnson	PROPN
ftr-503	572	4	signed	sign	VERB
ftr-503	572	5	a	a	DET
ftr-503	572	6	contract	contract	NOUN
ftr-503	572	7	directly	directly	ADV
ftr-503	572	8	with	with	ADP
ftr-503	572	9	the	the	DET
ftr-503	572	10	warriors	warrior	NOUN
ftr-503	572	11	and	and	CCONJ
ftr-503	572	12	assigned	assign	VERB
ftr-503	572	13	his	his	PRON
ftr-503	572	14	salary	salary	NOUN
ftr-503	572	15	under	under	ADP
ftr-503	572	16	the	the	DET
ftr-503	572	17	contract	contract	NOUN
ftr-503	572	18	to	to	PART
ftr-503	572	19	pmsa.2	pmsa.2	VERB
ftr-503	572	20	t	t	PROPN
ftr-503	572	21	the	the	DET
ftr-503	572	22	internal	internal	ADJ
ftr-503	572	23	revenue	revenue	NOUN
ftr-503	572	24	service	service	NOUN
ftr-503	572	25	determined	determine	VERB
ftr-503	572	26	a	a	DET
ftr-503	572	27	deficiency	deficiency	NOUN
ftr-503	572	28	based	base	VERB
ftr-503	572	29	on	on	ADP
ftr-503	572	30	the	the	DET
ftr-503	572	31	difference	difference	NOUN
ftr-503	572	32	between	between	ADP
ftr-503	572	33	the	the	DET
ftr-503	572	34	amount	amount	NOUN
ftr-503	572	35	johnson	johnson	PROPN
ftr-503	572	36	received	receive	VERB
ftr-503	572	37	from	from	ADP
ftr-503	572	38	pmsa	pmsa	NOUN
ftr-503	572	39	and	and	CCONJ
ftr-503	572	40	his	his	PRON
ftr-503	572	41	salary	salary	NOUN
ftr-503	572	42	under	under	ADP
ftr-503	572	43	his	his	PRON
ftr-503	572	44	contract	contract	NOUN
ftr-503	572	45	with	with	ADP
ftr-503	572	46	the	the	DET
ftr-503	572	47	warriors	warrior	NOUN
ftr-503	572	48	.	.	PUNCT
ftr-503	572	49	'	'	PUNCT
ftr-503	573	1	-6	-6	PROPN
ftr-503	573	2	the	the	DET
ftr-503	573	3	court	court	NOUN
ftr-503	573	4	held	hold	VERB
ftr-503	573	5	for	for	ADP
ftr-503	573	6	the	the	DET
ftr-503	573	7	service	service	NOUN
ftr-503	573	8	.	.	PUNCT
ftr-503	574	1	an	an	DET
ftr-503	574	2	examination	examination	NOUN
ftr-503	574	3	of	of	ADP
ftr-503	574	4	the	the	DET
ftr-503	574	5	case	case	NOUN
ftr-503	574	6	law	law	NOUN
ftr-503	574	7	from	from	ADP
ftr-503	574	8	lucas	lucas	PROPN
ftr-503	574	9	v.	v.	PROPN
ftr-503	574	10	earl	earl	PROPN
ftr-503	574	11	hence	hence	ADV
ftr-503	574	12	reveals	reveal	VERB
ftr-503	574	13	two	two	NUM
ftr-503	574	14	necessary	necessary	ADJ
ftr-503	574	15	elements	element	NOUN
ftr-503	574	16	before	before	ADP
ftr-503	574	17	the	the	DET
ftr-503	574	18	corporation	corporation	NOUN
ftr-503	574	19	,	,	PUNCT
ftr-503	574	20	rather	rather	ADV
ftr-503	574	21	than	than	ADP
ftr-503	574	22	its	its	PRON
ftr-503	574	23	service	service	NOUN
ftr-503	574	24	-	-	PUNCT
ftr-503	574	25	performer	performer	NOUN
ftr-503	574	26	employee	employee	NOUN
ftr-503	574	27	,	,	PUNCT
ftr-503	574	28	may	may	AUX
ftr-503	574	29	be	be	AUX
ftr-503	574	30	considered	consider	VERB
ftr-503	574	31	the	the	DET
ftr-503	574	32	controller	controller	NOUN
ftr-503	574	33	of	of	ADP
ftr-503	574	34	the	the	DET
ftr-503	574	35	income	income	NOUN
ftr-503	574	36	.	.	PUNCT
ftr-503	575	1	first	first	ADV
ftr-503	575	2	,	,	PUNCT
ftr-503	575	3	the	the	DET
ftr-503	575	4	service	service	NOUN
ftr-503	575	5	-	-	PUNCT
ftr-503	575	6	performer	performer	NOUN
ftr-503	575	7	employee	employee	NOUN
ftr-503	575	8	must	must	AUX
ftr-503	575	9	be	be	AUX
ftr-503	575	10	just	just	ADV
ftr-503	575	11	that	that	SCONJ
ftr-503	575	12	-	-	PUNCT
ftr-503	575	13	an	an	DET
ftr-503	575	14	employee	employee	NOUN
ftr-503	575	15	of	of	ADP
ftr-503	575	16	the	the	DET
ftr-503	575	17	corporation	corporation	NOUN
ftr-503	575	18	whom	whom	PRON
ftr-503	575	19	the	the	DET
ftr-503	575	20	corporation	corporation	NOUN
ftr-503	575	21	has	have	VERB
ftr-503	575	22	the	the	DET
ftr-503	575	23	right	right	NOUN
ftr-503	575	24	to	to	PART
ftr-503	575	25	direct	direct	VERB
ftr-503	575	26	or	or	CCONJ
ftr-503	575	27	control	control	VERB
ftr-503	575	28	in	in	ADP
ftr-503	575	29	some	some	DET
ftr-503	575	30	meaningful	meaningful	ADJ
ftr-503	575	31	sense	sense	NOUN
ftr-503	575	32	....	....	PUNCT
ftr-503	576	1	second	second	X
ftr-503	576	2	,	,	PUNCT
ftr-503	576	3	there	there	PRON
ftr-503	576	4	must	must	AUX
ftr-503	576	5	exist	exist	VERB
ftr-503	576	6	between	between	ADP
ftr-503	576	7	the	the	DET
ftr-503	576	8	corporation	corporation	NOUN
ftr-503	576	9	and	and	CCONJ
ftr-503	576	10	the	the	DET
ftr-503	576	11	person	person	NOUN
ftr-503	576	12	or	or	CCONJ
ftr-503	576	13	entity	entity	NOUN
ftr-503	576	14	using	use	VERB
ftr-503	576	15	the	the	DET
ftr-503	576	16	services	service	NOUN
ftr-503	576	17	a	a	DET
ftr-503	576	18	contract	contract	NOUN
ftr-503	576	19	or	or	CCONJ
ftr-503	576	20	similar	similar	ADJ
ftr-503	576	21	indicium	indicium	NOUN
ftr-503	576	22	recognizing	recognize	VERB
ftr-503	576	23	the	the	DET
ftr-503	576	24	corporation	corporation	NOUN
ftr-503	576	25	's	's	PART
ftr-503	576	26	controlling	control	VERB
ftr-503	576	27	position	position	NOUN
ftr-503	576	28	.	.	PUNCT
ftr-503	577	1	'27	'27	NUM
ftr-503	577	2	118	118	NUM
ftr-503	577	3	.	.	PUNCT
ftr-503	578	1	schuster	schuster	PROPN
ftr-503	578	2	,	,	PUNCT
ftr-503	578	3	84	84	NUM
ftr-503	578	4	t.c	t.c	PROPN
ftr-503	578	5	.	.	PUNCT
ftr-503	579	1	at	at	ADP
ftr-503	579	2	774	774	NUM
ftr-503	579	3	.	.	PUNCT
ftr-503	580	1	119	119	NUM
ftr-503	580	2	.	.	NOUN
ftr-503	580	3	78	78	NUM
ftr-503	580	4	t.c	t.c	PROPN
ftr-503	580	5	.	.	PROPN
ftr-503	580	6	882	882	NUM
ftr-503	580	7	(	(	PUNCT
ftr-503	580	8	1982	1982	NUM
ftr-503	580	9	)	)	PUNCT
ftr-503	580	10	,	,	PUNCT
ftr-503	580	11	afftd	afftd	PROPN
ftr-503	580	12	,	,	PUNCT
ftr-503	580	13	734	734	NUM
ftr-503	580	14	f.2d	f.2d	SYM
ftr-503	580	15	20	20	NUM
ftr-503	580	16	(	(	PUNCT
ftr-503	580	17	9th	9th	ADJ
ftr-503	580	18	cir	cir	NOUN
ftr-503	580	19	.	.	PUNCT
ftr-503	580	20	)	)	PUNCT
ftr-503	580	21	,	,	PUNCT
ftr-503	580	22	ccrt	ccrt	NOUN
ftr-503	580	23	.	.	PROPN
ftr-503	580	24	denied	deny	VERB
ftr-503	580	25	,	,	PUNCT
ftr-503	580	26	469	469	NUM
ftr-503	580	27	u.s	u.s	PROPN
ftr-503	580	28	.	.	PROPN
ftr-503	580	29	857	857	NUM
ftr-503	580	30	(	(	PUNCT
ftr-503	580	31	1984	1984	NUM
ftr-503	580	32	)	)	PUNCT
ftr-503	580	33	.	.	PUNCT
ftr-503	581	1	120	120	NUM
ftr-503	581	2	.	.	PUNCT
ftr-503	582	1	i	i	PRON
ftr-503	582	2	d.	d.	PROPN
ftr-503	582	3	121	121	NUM
ftr-503	582	4	.	.	PUNCT
ftr-503	583	1	i	i	PRON
ftr-503	583	2	d.	d.	PROPN
ftr-503	583	3	at	at	ADP
ftr-503	583	4	883	883	NUM
ftr-503	583	5	.	.	NOUN
ftr-503	583	6	122	122	NUM
ftr-503	583	7	.	.	PUNCT
ftr-503	584	1	i	i	PRON
ftr-503	584	2	d.	d.	PROPN
ftr-503	584	3	at	at	ADP
ftr-503	584	4	884	884	NUM
ftr-503	584	5	.	.	PUNCT
ftr-503	584	6	pmsa	pmsa	NOUN
ftr-503	584	7	could	could	AUX
ftr-503	584	8	terminate	terminate	VERB
ftr-503	584	9	the	the	DET
ftr-503	584	10	s1,500	s1,500	PROPN
ftr-503	584	11	monthly	monthly	ADJ
ftr-503	584	12	payments	payment	NOUN
ftr-503	584	13	if	if	SCONJ
ftr-503	584	14	johnson	johnson	PROPN
ftr-503	584	15	failed	fail	VERB
ftr-503	584	16	to	to	PART
ftr-503	584	17	play	play	VERB
ftr-503	584	18	for	for	ADP
ftr-503	584	19	any	any	DET
ftr-503	584	20	professional	professional	ADJ
ftr-503	584	21	athletic	athletic	ADJ
ftr-503	584	22	teams	team	NOUN
ftr-503	584	23	for	for	ADP
ftr-503	584	24	any	any	DET
ftr-503	584	25	consecutive	consecutive	ADJ
ftr-503	584	26	24	24	NUM
ftr-503	584	27	-	-	PUNCT
ftr-503	584	28	month	month	NOUN
ftr-503	584	29	period	period	NOUN
ftr-503	584	30	.	.	PUNCT
ftr-503	585	1	i	i	PRON
ftr-503	585	2	d.	d.	PROPN
ftr-503	585	3	at	at	ADP
ftr-503	585	4	886	886	NUM
ftr-503	585	5	-	-	SYM
ftr-503	585	6	87	87	NUM
ftr-503	585	7	.	.	PUNCT
ftr-503	586	1	123	123	NUM
ftr-503	586	2	.	.	PUNCT
ftr-503	587	1	i	i	PRON
ftr-503	587	2	d.	d.	PROPN
ftr-503	587	3	at	at	ADP
ftr-503	587	4	884	884	NUM
ftr-503	587	5	.	.	PUNCT
ftr-503	587	6	124	124	NUM
ftr-503	587	7	.	.	PUNCT
ftr-503	588	1	i	i	PRON
ftr-503	588	2	d.	d.	PROPN
ftr-503	588	3	125	125	NUM
ftr-503	588	4	.	.	PUNCT
ftr-503	589	1	i	i	PRON
ftr-503	589	2	d.	d.	PROPN
ftr-503	589	3	at	at	ADP
ftr-503	589	4	884	884	NUM
ftr-503	589	5	-	-	SYM
ftr-503	589	6	85	85	NUM
ftr-503	589	7	.	.	PUNCT
ftr-503	590	1	in	in	ADP
ftr-503	590	2	fact	fact	NOUN
ftr-503	590	3	,	,	PUNCT
ftr-503	590	4	johnson	johnson	PROPN
ftr-503	590	5	assigned	assign	VERB
ftr-503	590	6	his	his	PRON
ftr-503	590	7	salary	salary	NOUN
ftr-503	590	8	to	to	ADP
ftr-503	590	9	pmsa	pmsa	NOUN
ftr-503	590	10	's	's	PART
ftr-503	590	11	assignee	assignee	NOUN
ftr-503	590	12	.	.	PUNCT
ftr-503	591	1	i	i	PRON
ftr-503	591	2	d.	d.	PROPN
ftr-503	591	3	126	126	NUM
ftr-503	591	4	.	.	PUNCT
ftr-503	592	1	i	i	PRON
ftr-503	592	2	d.	d.	PROPN
ftr-503	592	3	at	at	ADP
ftr-503	592	4	889	889	NUM
ftr-503	592	5	.	.	PUNCT
ftr-503	593	1	127	127	NUM
ftr-503	593	2	.	.	PUNCT
ftr-503	594	1	i	i	PRON
ftr-503	594	2	d.	d.	PROPN
ftr-503	594	3	at	at	ADP
ftr-503	594	4	891	891	NUM
ftr-503	594	5	(	(	PUNCT
ftr-503	594	6	footnote	footnote	NOUN
ftr-503	594	7	omitted	omit	VERB
ftr-503	594	8	)	)	PUNCT
ftr-503	594	9	(	(	PUNCT
ftr-503	594	10	citation	citation	NOUN
ftr-503	594	11	omitted	omit	VERB
ftr-503	594	12	)	)	PUNCT
ftr-503	594	13	.	.	PUNCT
ftr-503	595	1	19931	19931	NUM
ftr-503	595	2	florida	florida	PROPN
ftr-503	595	3	tax	tax	NOUN
ftr-503	595	4	review	review	NOUN
ftr-503	595	5	although	although	SCONJ
ftr-503	595	6	the	the	DET
ftr-503	595	7	court	court	NOUN
ftr-503	595	8	assumed	assume	VERB
ftr-503	595	9	arguendo	arguendo	ADJ
ftr-503	595	10	that	that	SCONJ
ftr-503	595	11	the	the	DET
ftr-503	595	12	first	first	ADJ
ftr-503	595	13	requirement	requirement	NOUN
ftr-503	595	14	was	be	AUX
ftr-503	595	15	met	meet	VERB
ftr-503	595	16	,	,	PUNCT
ftr-503	595	17	it	it	PRON
ftr-503	595	18	held	hold	VERB
ftr-503	595	19	against	against	ADP
ftr-503	595	20	johnson	johnson	PROPN
ftr-503	595	21	since	since	SCONJ
ftr-503	595	22	clearly	clearly	ADV
ftr-503	595	23	the	the	DET
ftr-503	595	24	second	second	ADJ
ftr-503	595	25	requirement	requirement	NOUN
ftr-503	595	26	was	be	AUX
ftr-503	595	27	not	not	PART
ftr-503	595	28	met	meet	VERB
ftr-503	595	29	.	.	PUNCT
ftr-503	596	1	2s	2s	NOUN
ftr-503	596	2	some	some	DET
ftr-503	596	3	courts	court	NOUN
ftr-503	596	4	have	have	AUX
ftr-503	596	5	rejected	reject	VERB
ftr-503	596	6	both	both	CCONJ
ftr-503	596	7	the	the	DET
ftr-503	596	8	"	"	PUNCT
ftr-503	596	9	agency	agency	NOUN
ftr-503	596	10	triangle	triangle	NOUN
ftr-503	596	11	"	"	PUNCT
ftr-503	596	12	theory	theory	NOUN
ftr-503	596	13	and	and	CCONJ
ftr-503	596	14	the	the	DET
ftr-503	596	15	johnson	johnson	PROPN
ftr-503	596	16	"	"	PUNCT
ftr-503	596	17	two	two	NUM
ftr-503	596	18	part	part	NOUN
ftr-503	596	19	test	test	NOUN
ftr-503	596	20	"	"	PUNCT
ftr-503	596	21	as	as	ADP
ftr-503	596	22	overly	overly	ADV
ftr-503	596	23	rigid	rigid	ADJ
ftr-503	596	24	and	and	CCONJ
ftr-503	596	25	have	have	AUX
ftr-503	596	26	opted	opt	VERB
ftr-503	596	27	instead	instead	ADV
ftr-503	596	28	for	for	ADP
ftr-503	596	29	a	a	DET
ftr-503	596	30	supposedly	supposedly	ADV
ftr-503	596	31	more	more	ADV
ftr-503	596	32	flexible	flexible	ADJ
ftr-503	596	33	approach	approach	NOUN
ftr-503	596	34	.	.	PUNCT
ftr-503	597	1	on	on	ADP
ftr-503	597	2	the	the	DET
ftr-503	597	3	appeal	appeal	NOUN
ftr-503	597	4	of	of	ADP
ftr-503	597	5	the	the	DET
ftr-503	597	6	schuster	schuster	ADJ
ftr-503	597	7	case	case	NOUN
ftr-503	597	8	from	from	ADP
ftr-503	597	9	the	the	DET
ftr-503	597	10	tax	tax	NOUN
ftr-503	597	11	court	court	NOUN
ftr-503	597	12	,	,	PUNCT
ftr-503	597	13	the	the	DET
ftr-503	597	14	court	court	NOUN
ftr-503	597	15	of	of	ADP
ftr-503	597	16	appeals	appeal	NOUN
ftr-503	597	17	for	for	ADP
ftr-503	597	18	the	the	DET
ftr-503	597	19	seventh	seventh	ADJ
ftr-503	597	20	circuit	circuit	NOUN
ftr-503	597	21	expressly	expressly	ADV
ftr-503	597	22	rejected	reject	VERB
ftr-503	597	23	both	both	DET
ftr-503	597	24	tests	test	NOUN
ftr-503	597	25	and	and	CCONJ
ftr-503	597	26	chose	choose	VERB
ftr-503	597	27	instead	instead	ADV
ftr-503	597	28	to	to	PART
ftr-503	597	29	make	make	VERB
ftr-503	597	30	its	its	PRON
ftr-503	597	31	determination	determination	NOUN
ftr-503	597	32	of	of	ADP
ftr-503	597	33	whether	whether	SCONJ
ftr-503	597	34	an	an	DET
ftr-503	597	35	agency	agency	NOUN
ftr-503	597	36	relationship	relationship	NOUN
ftr-503	597	37	existed	exist	VERB
ftr-503	597	38	on	on	ADP
ftr-503	597	39	the	the	DET
ftr-503	597	40	basis	basis	NOUN
ftr-503	597	41	of	of	ADP
ftr-503	597	42	the	the	DET
ftr-503	597	43	six	six	NUM
ftr-503	597	44	factors	factor	NOUN
ftr-503	597	45	listed	list	VERB
ftr-503	597	46	by	by	ADP
ftr-503	597	47	the	the	DET
ftr-503	597	48	court	court	NOUN
ftr-503	597	49	of	of	ADP
ftr-503	597	50	claims	claim	NOUN
ftr-503	597	51	in	in	ADP
ftr-503	597	52	fogarty	fogarty	PROPN
ftr-503	597	53	v.	v.	PROPN
ftr-503	597	54	united	united	PROPN
ftr-503	597	55	states	states	PROPN
ftr-503	597	56	:	:	PUNCT
ftr-503	597	57	29	29	NUM
ftr-503	597	58	1	1	NUM
ftr-503	597	59	)	)	PUNCT
ftr-503	597	60	the	the	DET
ftr-503	597	61	degree	degree	NOUN
ftr-503	597	62	of	of	ADP
ftr-503	597	63	control	control	NOUN
ftr-503	597	64	exercised	exercise	VERB
ftr-503	597	65	by	by	ADP
ftr-503	597	66	the	the	DET
ftr-503	597	67	order	order	NOUN
ftr-503	597	68	over	over	ADP
ftr-503	597	69	the	the	DET
ftr-503	597	70	member	member	NOUN
ftr-503	597	71	;	;	PUNCT
ftr-503	597	72	2	2	NUM
ftr-503	597	73	)	)	PUNCT
ftr-503	597	74	ownership	ownership	NOUN
ftr-503	597	75	rights	right	NOUN
ftr-503	597	76	[	[	X
ftr-503	597	77	to	to	ADP
ftr-503	597	78	the	the	DET
ftr-503	597	79	compensation	compensation	NOUN
ftr-503	597	80	as	as	ADP
ftr-503	597	81	]	]	PUNCT
ftr-503	597	82	between	between	ADP
ftr-503	597	83	the	the	DET
ftr-503	597	84	member	member	NOUN
ftr-503	597	85	and	and	CCONJ
ftr-503	597	86	the	the	DET
ftr-503	597	87	order	order	NOUN
ftr-503	597	88	;	;	PUNCT
ftr-503	597	89	3	3	X
ftr-503	597	90	)	)	PUNCT
ftr-503	597	91	the	the	DET
ftr-503	597	92	purposes	purpose	NOUN
ftr-503	597	93	or	or	CCONJ
ftr-503	597	94	mission	mission	NOUN
ftr-503	597	95	of	of	ADP
ftr-503	597	96	the	the	DET
ftr-503	597	97	order	order	NOUN
ftr-503	597	98	;	;	PUNCT
ftr-503	597	99	4	4	X
ftr-503	597	100	)	)	PUNCT
ftr-503	597	101	the	the	DET
ftr-503	597	102	type	type	NOUN
ftr-503	597	103	of	of	ADP
ftr-503	597	104	work	work	NOUN
ftr-503	597	105	performed	perform	VERB
ftr-503	597	106	by	by	ADP
ftr-503	597	107	the	the	DET
ftr-503	597	108	member	member	NOUN
ftr-503	597	109	vis	vis	X
ftr-503	597	110	-	-	PUNCT
ftr-503	597	111	a	a	X
ftr-503	597	112	-	-	PUNCT
ftr-503	597	113	vis	vis	X
ftr-503	597	114	the	the	DET
ftr-503	597	115	purposes	purpose	NOUN
ftr-503	597	116	or	or	CCONJ
ftr-503	597	117	mission	mission	NOUN
ftr-503	597	118	;	;	PUNCT
ftr-503	597	119	5	5	X
ftr-503	597	120	)	)	PUNCT
ftr-503	597	121	the	the	DET
ftr-503	597	122	dealings	dealing	NOUN
ftr-503	597	123	between	between	ADP
ftr-503	597	124	the	the	DET
ftr-503	597	125	member	member	NOUN
ftr-503	597	126	and	and	CCONJ
ftr-503	597	127	the	the	DET
ftr-503	597	128	third	third	ADJ
ftr-503	597	129	-	-	PUNCT
ftr-503	597	130	party	party	NOUN
ftr-503	597	131	employer	employer	NOUN
ftr-503	597	132	,	,	PUNCT
ftr-503	597	133	including	include	VERB
ftr-503	597	134	the	the	DET
ftr-503	597	135	circumstances	circumstance	NOUN
ftr-503	597	136	surrounding	surround	VERB
ftr-503	597	137	inquiries	inquiry	NOUN
ftr-503	597	138	and	and	CCONJ
ftr-503	597	139	interviews	interview	NOUN
ftr-503	597	140	,	,	PUNCT
ftr-503	597	141	and	and	CCONJ
ftr-503	597	142	the	the	DET
ftr-503	597	143	control	control	NOUN
ftr-503	597	144	or	or	CCONJ
ftr-503	597	145	supervision	supervision	NOUN
ftr-503	597	146	exercised	exercise	VERB
ftr-503	597	147	by	by	ADP
ftr-503	597	148	the	the	DET
ftr-503	597	149	employer	employer	NOUN
ftr-503	597	150	;	;	PUNCT
ftr-503	597	151	and	and	CCONJ
ftr-503	597	152	6	6	X
ftr-503	597	153	)	)	PUNCT
ftr-503	597	154	the	the	DET
ftr-503	597	155	dealings	dealing	NOUN
ftr-503	597	156	between	between	ADP
ftr-503	597	157	the	the	DET
ftr-503	597	158	employer	employer	NOUN
ftr-503	597	159	and	and	CCONJ
ftr-503	597	160	the	the	DET
ftr-503	597	161	order	order	NOUN
ftr-503	597	162	.	.	PUNCT
ftr-503	598	1	30	30	NUM
ftr-503	598	2	while	while	SCONJ
ftr-503	598	3	the	the	DET
ftr-503	598	4	schuster	schuster	PROPN
ftr-503	598	5	court	court	NOUN
ftr-503	598	6	acknowledged	acknowledge	VERB
ftr-503	598	7	that	that	SCONJ
ftr-503	598	8	the	the	DET
ftr-503	598	9	third	third	ADJ
ftr-503	598	10	and	and	CCONJ
ftr-503	598	11	fourth	fourth	ADJ
ftr-503	598	12	factors	factor	NOUN
ftr-503	598	13	"	"	PUNCT
ftr-503	598	14	arguably	arguably	ADV
ftr-503	598	15	"	"	PUNCT
ftr-503	598	16	pointed	point	VERB
ftr-503	598	17	toward	toward	ADP
ftr-503	598	18	the	the	DET
ftr-503	598	19	existence	existence	NOUN
ftr-503	598	20	of	of	ADP
ftr-503	598	21	an	an	DET
ftr-503	598	22	agency	agency	NOUN
ftr-503	598	23	relationship	relationship	NOUN
ftr-503	598	24	,	,	PUNCT
ftr-503	598	25	it	it	PRON
ftr-503	598	26	nevertheless	nevertheless	ADV
ftr-503	598	27	held	hold	VERB
ftr-503	598	28	that	that	SCONJ
ftr-503	598	29	sister	sister	NOUN
ftr-503	598	30	schuster	schuster	NOUN
ftr-503	598	31	was	be	AUX
ftr-503	598	32	not	not	PART
ftr-503	598	33	acting	act	VERB
ftr-503	598	34	as	as	ADP
ftr-503	598	35	agent	agent	NOUN
ftr-503	598	36	of	of	ADP
ftr-503	598	37	her	her	PRON
ftr-503	598	38	order	order	NOUN
ftr-503	598	39	.	.	PUNCT
ftr-503	599	1	'3	'3	X
ftr-503	600	1	'	'	PUNCT
ftr-503	600	2	the	the	DET
ftr-503	600	3	court	court	NOUN
ftr-503	600	4	emphasized	emphasize	VERB
ftr-503	600	5	that	that	SCONJ
ftr-503	600	6	the	the	DET
ftr-503	600	7	order	order	NOUN
ftr-503	600	8	did	do	AUX
ftr-503	600	9	not	not	PART
ftr-503	600	10	exercise	exercise	VERB
ftr-503	600	11	"	"	PUNCT
ftr-503	600	12	day	day	NOUN
ftr-503	600	13	-	-	PUNCT
ftr-503	600	14	to	to	ADP
ftr-503	600	15	-	-	PUNCT
ftr-503	600	16	day	day	NOUN
ftr-503	600	17	control	control	NOUN
ftr-503	600	18	"	"	PUNCT
ftr-503	600	19	over	over	ADP
ftr-503	600	20	sister	sister	NOUN
ftr-503	600	21	schuster	schuster	NOUN
ftr-503	600	22	in	in	ADP
ftr-503	600	23	her	her	PRON
ftr-503	600	24	activities	activity	NOUN
ftr-503	600	25	as	as	ADP
ftr-503	600	26	midwife	midwife	NOUN
ftr-503	600	27	in	in	ADP
ftr-503	600	28	the	the	DET
ftr-503	600	29	clinic	clinic	NOUN
ftr-503	600	30	(	(	PUNCT
ftr-503	600	31	the	the	DET
ftr-503	600	32	first	first	ADJ
ftr-503	600	33	factor	factor	NOUN
ftr-503	600	34	)	)	PUNCT
ftr-503	600	35	,	,	PUNCT
ftr-503	600	36	that	that	SCONJ
ftr-503	600	37	the	the	DET
ftr-503	600	38	checks	check	NOUN
ftr-503	600	39	were	be	AUX
ftr-503	600	40	issued	issue	VERB
ftr-503	600	41	to	to	ADP
ftr-503	600	42	sister	sister	NOUN
ftr-503	600	43	schuster	schuster	PROPN
ftr-503	600	44	rather	rather	ADV
ftr-503	600	45	than	than	ADP
ftr-503	600	46	the	the	DET
ftr-503	600	47	order	order	NOUN
ftr-503	600	48	thereby	thereby	ADV
ftr-503	600	49	giving	give	VERB
ftr-503	600	50	her	she	PRON
ftr-503	600	51	greater	great	ADJ
ftr-503	600	52	control	control	NOUN
ftr-503	600	53	over	over	ADP
ftr-503	600	54	the	the	DET
ftr-503	600	55	compensation	compensation	NOUN
ftr-503	600	56	(	(	PUNCT
ftr-503	600	57	the	the	DET
ftr-503	600	58	second	second	ADJ
ftr-503	600	59	factor	factor	NOUN
ftr-503	600	60	)	)	PUNCT
ftr-503	600	61	,	,	PUNCT
ftr-503	600	62	and	and	CCONJ
ftr-503	600	63	that	that	PRON
ftr-503	600	64	sister	sister	NOUN
ftr-503	600	65	schuster	schuster	NOUN
ftr-503	600	66	,	,	PUNCT
ftr-503	600	67	not	not	PART
ftr-503	600	68	her	her	PRON
ftr-503	600	69	order	order	NOUN
ftr-503	600	70	,	,	PUNCT
ftr-503	600	71	had	have	AUX
ftr-503	600	72	been	be	AUX
ftr-503	600	73	employed	employ	VERB
ftr-503	600	74	to	to	PART
ftr-503	600	75	act	act	VERB
ftr-503	600	76	as	as	ADP
ftr-503	600	77	midwife	midwife	NOUN
ftr-503	600	78	(	(	PUNCT
ftr-503	600	79	the	the	DET
ftr-503	600	80	fifth	fifth	ADJ
ftr-503	600	81	and	and	CCONJ
ftr-503	600	82	sixth	sixth	ADJ
ftr-503	600	83	factors	factor	NOUN
ftr-503	600	84	)	)	PUNCT
ftr-503	600	85	.	.	PUNCT
ftr-503	601	1	132	132	NUM
ftr-503	601	2	although	although	SCONJ
ftr-503	601	3	the	the	DET
ftr-503	601	4	fogarty	fogarty	PROPN
ftr-503	601	5	"	"	PUNCT
ftr-503	601	6	six	six	NUM
ftr-503	601	7	-	-	PUNCT
ftr-503	601	8	part	part	NOUN
ftr-503	601	9	"	"	PUNCT
ftr-503	601	10	factor	factor	NOUN
ftr-503	601	11	test	test	NOUN
ftr-503	601	12	purports	purport	NOUN
ftr-503	601	13	to	to	PART
ftr-503	601	14	be	be	AUX
ftr-503	601	15	more	more	ADV
ftr-503	601	16	flexible	flexible	ADJ
ftr-503	601	17	than	than	ADP
ftr-503	601	18	the	the	DET
ftr-503	601	19	"	"	PUNCT
ftr-503	601	20	agency	agency	NOUN
ftr-503	601	21	triangle	triangle	NOUN
ftr-503	601	22	"	"	PUNCT
ftr-503	601	23	test	test	NOUN
ftr-503	601	24	or	or	CCONJ
ftr-503	601	25	the	the	DET
ftr-503	601	26	johnson	johnson	PROPN
ftr-503	601	27	"	"	PUNCT
ftr-503	601	28	two	two	NUM
ftr-503	601	29	part	part	NOUN
ftr-503	601	30	test	test	NOUN
ftr-503	601	31	,	,	PUNCT
ftr-503	601	32	"	"	PUNCT
ftr-503	601	33	128	128	NUM
ftr-503	601	34	.	.	PUNCT
ftr-503	602	1	i	i	PRON
ftr-503	602	2	d.	d.	PROPN
ftr-503	602	3	at	at	ADP
ftr-503	602	4	891	891	NUM
ftr-503	602	5	-	-	SYM
ftr-503	602	6	92	92	NUM
ftr-503	602	7	.	.	PUNCT
ftr-503	603	1	in	in	ADP
ftr-503	603	2	sargent	sargent	PROPN
ftr-503	603	3	v.	v.	PROPN
ftr-503	603	4	commissioner	commissioner	NOUN
ftr-503	603	5	,	,	PUNCT
ftr-503	603	6	93	93	NUM
ftr-503	603	7	t.c	t.c	PROPN
ftr-503	603	8	.	.	PROPN
ftr-503	603	9	572	572	NUM
ftr-503	603	10	(	(	PUNCT
ftr-503	603	11	1989	1989	NUM
ftr-503	603	12	)	)	PUNCT
ftr-503	603	13	,	,	PUNCT
ftr-503	603	14	rev'd	rev'd	VERB
ftr-503	603	15	,	,	PUNCT
ftr-503	603	16	929	929	NUM
ftr-503	603	17	f.2d	f.2d	ADP
ftr-503	603	18	1252	1252	NUM
ftr-503	603	19	(	(	PUNCT
ftr-503	603	20	8th	8th	ADJ
ftr-503	603	21	cir	cir	NOUN
ftr-503	603	22	.	.	PROPN
ftr-503	603	23	1991	1991	NUM
ftr-503	603	24	)	)	PUNCT
ftr-503	603	25	,	,	PUNCT
ftr-503	603	26	the	the	DET
ftr-503	603	27	taxpayers	taxpayer	NOUN
ftr-503	603	28	,	,	PUNCT
ftr-503	603	29	professional	professional	ADJ
ftr-503	603	30	hockey	hockey	NOUN
ftr-503	603	31	players	player	NOUN
ftr-503	603	32	,	,	PUNCT
ftr-503	603	33	formed	form	VERB
ftr-503	603	34	professional	professional	ADJ
ftr-503	603	35	service	service	NOUN
ftr-503	603	36	corporations	corporation	NOUN
ftr-503	603	37	,	,	PUNCT
ftr-503	603	38	which	which	PRON
ftr-503	603	39	in	in	ADP
ftr-503	603	40	turn	turn	NOUN
ftr-503	603	41	contracted	contract	VERB
ftr-503	603	42	with	with	ADP
ftr-503	603	43	the	the	DET
ftr-503	603	44	owner	owner	NOUN
ftr-503	603	45	of	of	ADP
ftr-503	603	46	the	the	DET
ftr-503	603	47	minnesota	minnesota	PROPN
ftr-503	603	48	north	north	PROPN
ftr-503	603	49	stars	stars	PROPN
ftr-503	603	50	hockey	hockey	NOUN
ftr-503	603	51	team	team	NOUN
ftr-503	603	52	to	to	PART
ftr-503	603	53	furnish	furnish	VERB
ftr-503	603	54	the	the	DET
ftr-503	603	55	services	service	NOUN
ftr-503	603	56	of	of	ADP
ftr-503	603	57	the	the	DET
ftr-503	603	58	taxpayers	taxpayer	NOUN
ftr-503	603	59	.	.	PUNCT
ftr-503	604	1	thus	thus	ADV
ftr-503	604	2	,	,	PUNCT
ftr-503	604	3	the	the	DET
ftr-503	604	4	second	second	ADJ
ftr-503	604	5	part	part	NOUN
ftr-503	604	6	of	of	ADP
ftr-503	604	7	the	the	DET
ftr-503	604	8	johnson	johnson	PROPN
ftr-503	604	9	test	test	NOUN
ftr-503	604	10	was	be	AUX
ftr-503	604	11	satisfied	satisfied	ADJ
ftr-503	604	12	.	.	PUNCT
ftr-503	605	1	however	however	ADV
ftr-503	605	2	,	,	PUNCT
ftr-503	605	3	the	the	DET
ftr-503	605	4	tax	tax	NOUN
ftr-503	605	5	court	court	NOUN
ftr-503	605	6	found	find	VERB
ftr-503	605	7	the	the	DET
ftr-503	605	8	hockey	hockey	NOUN
ftr-503	605	9	team	team	NOUN
ftr-503	605	10	exerted	exert	VERB
ftr-503	605	11	such	such	ADJ
ftr-503	605	12	extensive	extensive	ADJ
ftr-503	605	13	"	"	PUNCT
ftr-503	605	14	on	on	ADP
ftr-503	605	15	-	-	PUNCT
ftr-503	605	16	the	the	DET
ftr-503	605	17	-	-	PUNCT
ftr-503	605	18	job	job	NOUN
ftr-503	605	19	"	"	PUNCT
ftr-503	605	20	control	control	NOUN
ftr-503	605	21	over	over	ADP
ftr-503	605	22	the	the	DET
ftr-503	605	23	taxpayers	taxpayer	NOUN
ftr-503	605	24	that	that	PRON
ftr-503	605	25	it	it	PRON
ftr-503	605	26	,	,	PUNCT
ftr-503	605	27	rather	rather	ADV
ftr-503	605	28	than	than	ADP
ftr-503	605	29	the	the	DET
ftr-503	605	30	professional	professional	ADJ
ftr-503	605	31	service	service	NOUN
ftr-503	605	32	corporations	corporation	NOUN
ftr-503	605	33	,	,	PUNCT
ftr-503	605	34	was	be	AUX
ftr-503	605	35	the	the	DET
ftr-503	605	36	true	true	ADJ
ftr-503	605	37	employer	employer	NOUN
ftr-503	605	38	of	of	ADP
ftr-503	605	39	the	the	DET
ftr-503	605	40	taxpayers	taxpayer	NOUN
ftr-503	605	41	.	.	PUNCT
ftr-503	606	1	sargent	sargent	PROPN
ftr-503	606	2	,	,	PUNCT
ftr-503	606	3	93	93	NUM
ftr-503	606	4	t.c	t.c	PROPN
ftr-503	606	5	.	.	PUNCT
ftr-503	607	1	at	at	ADP
ftr-503	607	2	580	580	NUM
ftr-503	607	3	.	.	PUNCT
ftr-503	608	1	the	the	DET
ftr-503	608	2	eighth	eighth	ADJ
ftr-503	608	3	circuit	circuit	NOUN
ftr-503	608	4	reversed	reverse	VERB
ftr-503	608	5	,	,	PUNCT
ftr-503	608	6	holding	hold	VERB
ftr-503	608	7	that	that	SCONJ
ftr-503	608	8	the	the	DET
ftr-503	608	9	contracts	contract	NOUN
ftr-503	608	10	between	between	ADP
ftr-503	608	11	the	the	DET
ftr-503	608	12	taxpayers	taxpayer	NOUN
ftr-503	608	13	and	and	CCONJ
ftr-503	608	14	their	their	PRON
ftr-503	608	15	respective	respective	ADJ
ftr-503	608	16	professional	professional	ADJ
ftr-503	608	17	service	service	NOUN
ftr-503	608	18	corporations	corporation	NOUN
ftr-503	608	19	established	establish	VERB
ftr-503	608	20	the	the	DET
ftr-503	608	21	requisite	requisite	ADJ
ftr-503	608	22	employer	employer	NOUN
ftr-503	608	23	-	-	PUNCT
ftr-503	608	24	employee	employee	NOUN
ftr-503	608	25	relationships	relationship	NOUN
ftr-503	608	26	.	.	PUNCT
ftr-503	609	1	sargent	sargent	PROPN
ftr-503	609	2	,	,	PUNCT
ftr-503	609	3	929	929	NUM
ftr-503	609	4	f.2d	f.2d	X
ftr-503	609	5	at	at	ADP
ftr-503	609	6	1261	1261	NUM
ftr-503	609	7	.	.	PUNCT
ftr-503	610	1	129	129	NUM
ftr-503	610	2	.	.	PUNCT
ftr-503	611	1	780	780	NUM
ftr-503	611	2	f.2d	f.2d	SYM
ftr-503	611	3	1005	1005	NUM
ftr-503	612	1	(	(	PUNCT
ftr-503	612	2	fed	fed	PROPN
ftr-503	612	3	.	.	PUNCT
ftr-503	612	4	cir	cir	PROPN
ftr-503	612	5	.	.	PROPN
ftr-503	612	6	1986	1986	NUM
ftr-503	612	7	)	)	PUNCT
ftr-503	612	8	.	.	PUNCT
ftr-503	613	1	130	130	NUM
ftr-503	613	2	.	.	PUNCT
ftr-503	614	1	schuster	schuster	PROPN
ftr-503	614	2	v.	v.	PROPN
ftr-503	614	3	commissioner	commissioner	PROPN
ftr-503	614	4	,	,	PUNCT
ftr-503	614	5	800	800	NUM
ftr-503	614	6	f.2d	f.2d	ADP
ftr-503	614	7	672	672	NUM
ftr-503	614	8	,	,	PUNCT
ftr-503	614	9	677	677	NUM
ftr-503	614	10	(	(	PUNCT
ftr-503	614	11	7th	7th	ADJ
ftr-503	614	12	cir	cir	NOUN
ftr-503	614	13	.	.	PUNCT
ftr-503	614	14	1986	1986	NUM
ftr-503	614	15	)	)	PUNCT
ftr-503	614	16	.	.	PUNCT
ftr-503	615	1	131	131	X
ftr-503	615	2	.	.	PUNCT
ftr-503	616	1	i	i	PRON
ftr-503	616	2	d.	d.	PROPN
ftr-503	616	3	at	at	ADP
ftr-503	616	4	678	678	NUM
ftr-503	616	5	.	.	PUNCT
ftr-503	617	1	132	132	NUM
ftr-503	617	2	.	.	PUNCT
ftr-503	618	1	i	i	PRON
ftr-503	618	2	d.	d.	PROPN
ftr-503	618	3	at	at	ADP
ftr-503	618	4	678	678	NUM
ftr-503	618	5	-	-	SYM
ftr-503	618	6	79	79	NUM
ftr-503	618	7	.	.	PUNCT
ftr-503	619	1	[	[	X
ftr-503	619	2	vol	vol	NOUN
ftr-503	619	3	1:11	1:11	NUM
ftr-503	619	4	scimeer	scimeer	NOUN
ftr-503	619	5	v.	v.	ADP
ftr-503	619	6	commissioner	commissioner	NOUN
ftr-503	619	7	it	it	PRON
ftr-503	619	8	almost	almost	ADV
ftr-503	619	9	invariably	invariably	ADV
ftr-503	619	10	will	will	AUX
ftr-503	619	11	produce	produce	VERB
ftr-503	619	12	the	the	DET
ftr-503	619	13	same	same	ADJ
ftr-503	619	14	result	result	NOUN
ftr-503	619	15	.	.	PUNCT
ftr-503	620	1	if	if	SCONJ
ftr-503	620	2	the	the	DET
ftr-503	620	3	employer	employer	NOUN
ftr-503	620	4	's	's	PART
ftr-503	620	5	contract	contract	NOUN
ftr-503	620	6	is	be	AUX
ftr-503	620	7	with	with	ADP
ftr-503	620	8	the	the	DET
ftr-503	620	9	member	member	NOUN
ftr-503	620	10	instead	instead	ADV
ftr-503	620	11	of	of	ADP
ftr-503	620	12	the	the	DET
ftr-503	620	13	order	order	NOUN
ftr-503	620	14	,	,	PUNCT
ftr-503	620	15	then	then	ADV
ftr-503	620	16	the	the	DET
ftr-503	620	17	employer	employer	NOUN
ftr-503	620	18	will	will	AUX
ftr-503	620	19	normally	normally	ADV
ftr-503	620	20	exercise	exercise	VERB
ftr-503	620	21	more	more	ADJ
ftr-503	620	22	day	day	NOUN
ftr-503	620	23	-	-	PUNCT
ftr-503	620	24	to	to	ADP
ftr-503	620	25	-	-	PUNCT
ftr-503	620	26	day	day	NOUN
ftr-503	620	27	control	control	NOUN
ftr-503	620	28	over	over	ADP
ftr-503	620	29	the	the	DET
ftr-503	620	30	member	member	NOUN
ftr-503	620	31	than	than	SCONJ
ftr-503	620	32	the	the	DET
ftr-503	620	33	order	order	NOUN
ftr-503	620	34	does	do	VERB
ftr-503	620	35	and	and	CCONJ
ftr-503	620	36	the	the	DET
ftr-503	620	37	checks	check	NOUN
ftr-503	620	38	will	will	AUX
ftr-503	620	39	be	be	AUX
ftr-503	620	40	issued	issue	VERB
ftr-503	620	41	to	to	ADP
ftr-503	620	42	the	the	DET
ftr-503	620	43	member	member	NOUN
ftr-503	620	44	instead	instead	ADV
ftr-503	620	45	of	of	ADP
ftr-503	620	46	the	the	DET
ftr-503	620	47	order	order	NOUN
ftr-503	620	48	.	.	PUNCT
ftr-503	621	1	there	there	PRON
ftr-503	621	2	are	be	VERB
ftr-503	621	3	many	many	ADJ
ftr-503	621	4	difficulties	difficulty	NOUN
ftr-503	621	5	with	with	ADP
ftr-503	621	6	the	the	DET
ftr-503	621	7	agency	agency	NOUN
ftr-503	621	8	tests	test	NOUN
ftr-503	621	9	as	as	SCONJ
ftr-503	621	10	applied	apply	VERB
ftr-503	621	11	by	by	ADP
ftr-503	621	12	the	the	DET
ftr-503	621	13	service	service	NOUN
ftr-503	621	14	and	and	CCONJ
ftr-503	621	15	the	the	DET
ftr-503	621	16	courts	court	NOUN
ftr-503	621	17	.	.	PUNCT
ftr-503	622	1	first	first	ADV
ftr-503	622	2	,	,	PUNCT
ftr-503	622	3	they	they	PRON
ftr-503	622	4	are	be	AUX
ftr-503	622	5	irreconcilable	irreconcilable	ADJ
ftr-503	622	6	with	with	ADP
ftr-503	622	7	many	many	ADJ
ftr-503	622	8	of	of	ADP
ftr-503	622	9	the	the	DET
ftr-503	622	10	service	service	NOUN
ftr-503	622	11	's	's	PART
ftr-503	622	12	own	own	ADJ
ftr-503	622	13	rulings	ruling	NOUN
ftr-503	622	14	.	.	PUNCT
ftr-503	623	1	in	in	ADP
ftr-503	623	2	revenue	revenue	NOUN
ftr-503	623	3	ruling	rule	VERB
ftr-503	623	4	58	58	NUM
ftr-503	623	5	-	-	SYM
ftr-503	623	6	515,'-	515,'-	NOUN
ftr-503	623	7	"	"	PUNCT
ftr-503	623	8	a	a	DET
ftr-503	623	9	police	police	NOUN
ftr-503	623	10	officer	officer	NOUN
ftr-503	623	11	in	in	ADP
ftr-503	623	12	the	the	DET
ftr-503	623	13	performance	performance	NOUN
ftr-503	623	14	of	of	ADP
ftr-503	623	15	his	his	PRON
ftr-503	623	16	official	official	ADJ
ftr-503	623	17	duties	duty	NOUN
ftr-503	623	18	took	take	VERB
ftr-503	623	19	a	a	DET
ftr-503	623	20	job	job	NOUN
ftr-503	623	21	in	in	ADP
ftr-503	623	22	private	private	ADJ
ftr-503	623	23	industry	industry	NOUN
ftr-503	623	24	"	"	PUNCT
ftr-503	623	25	for	for	ADP
ftr-503	623	26	the	the	DET
ftr-503	623	27	purpose	purpose	NOUN
ftr-503	623	28	of	of	ADP
ftr-503	623	29	obtaining	obtain	VERB
ftr-503	623	30	certain	certain	ADJ
ftr-503	623	31	information	information	NOUN
ftr-503	623	32	for	for	ADP
ftr-503	623	33	the	the	DET
ftr-503	623	34	[	[	X
ftr-503	623	35	police	police	X
ftr-503	623	36	]	]	X
ftr-503	623	37	department	department	NOUN
ftr-503	623	38	without	without	ADP
ftr-503	623	39	disclosure	disclosure	NOUN
ftr-503	623	40	of	of	ADP
ftr-503	623	41	his	his	PRON
ftr-503	623	42	identity	identity	NOUN
ftr-503	623	43	.	.	PUNCT
ftr-503	624	1	"	"	PUNCT
ftr-503	624	2	'	'	PUNCT
ftr-503	624	3	during	during	ADP
ftr-503	624	4	this	this	DET
ftr-503	624	5	period	period	NOUN
ftr-503	624	6	of	of	ADP
ftr-503	624	7	employment	employment	NOUN
ftr-503	624	8	,	,	PUNCT
ftr-503	624	9	the	the	DET
ftr-503	624	10	officer	officer	NOUN
ftr-503	624	11	continued	continue	VERB
ftr-503	624	12	to	to	PART
ftr-503	624	13	receive	receive	VERB
ftr-503	624	14	his	his	PRON
ftr-503	624	15	regular	regular	ADJ
ftr-503	624	16	pay	pay	NOUN
ftr-503	624	17	from	from	ADP
ftr-503	624	18	the	the	DET
ftr-503	624	19	department	department	NOUN
ftr-503	624	20	,	,	PUNCT
ftr-503	624	21	and	and	CCONJ
ftr-503	624	22	in	in	ADP
ftr-503	624	23	accordance	accordance	NOUN
ftr-503	624	24	with	with	ADP
ftr-503	624	25	departmental	departmental	ADJ
ftr-503	624	26	regulations	regulation	NOUN
ftr-503	624	27	turned	turn	VERB
ftr-503	624	28	over	over	ADP
ftr-503	624	29	his	his	PRON
ftr-503	624	30	pay	pay	NOUN
ftr-503	624	31	from	from	ADP
ftr-503	624	32	the	the	DET
ftr-503	624	33	private	private	ADJ
ftr-503	624	34	employer	employer	NOUN
ftr-503	624	35	to	to	ADP
ftr-503	624	36	the	the	DET
ftr-503	624	37	police	police	NOUN
ftr-503	624	38	pension	pension	NOUN
ftr-503	624	39	fund	fund	NOUN
ftr-503	624	40	.	.	PUNCT
ftr-503	625	1	3	3	NUM
ftr-503	625	2	'	'	PUNCT
ftr-503	625	3	the	the	DET
ftr-503	625	4	ruling	ruling	NOUN
ftr-503	625	5	held	hold	VERB
ftr-503	625	6	that	that	SCONJ
ftr-503	625	7	the	the	DET
ftr-503	625	8	police	police	NOUN
ftr-503	625	9	officer	officer	NOUN
ftr-503	625	10	was	be	AUX
ftr-503	625	11	not	not	PART
ftr-503	625	12	taxable	taxable	ADJ
ftr-503	625	13	on	on	ADP
ftr-503	625	14	the	the	DET
ftr-503	625	15	pay	pay	NOUN
ftr-503	625	16	from	from	ADP
ftr-503	625	17	the	the	DET
ftr-503	625	18	private	private	ADJ
ftr-503	625	19	employer	employer	NOUN
ftr-503	625	20	since	since	SCONJ
ftr-503	625	21	he	he	PRON
ftr-503	625	22	"	"	PUNCT
ftr-503	625	23	was	be	AUX
ftr-503	625	24	employed	employ	VERB
ftr-503	625	25	in	in	ADP
ftr-503	625	26	private	private	ADJ
ftr-503	625	27	industry	industry	NOUN
ftr-503	625	28	as	as	ADP
ftr-503	625	29	an	an	DET
ftr-503	625	30	agent	agent	NOUN
ftr-503	625	31	of	of	ADP
ftr-503	625	32	the	the	DET
ftr-503	625	33	police	police	NOUN
ftr-503	625	34	department	department	NOUN
ftr-503	625	35	.	.	PUNCT
ftr-503	626	1	"	"	PUNCT
ftr-503	626	2	'	'	PUNCT
ftr-503	626	3	"	"	PUNCT
ftr-503	626	4	obviously	obviously	ADV
ftr-503	626	5	,	,	PUNCT
ftr-503	626	6	the	the	DET
ftr-503	626	7	private	private	ADJ
ftr-503	626	8	employer	employer	NOUN
ftr-503	626	9	here	here	ADV
ftr-503	626	10	was	be	AUX
ftr-503	626	11	looking	look	VERB
ftr-503	626	12	to	to	ADP
ftr-503	626	13	the	the	DET
ftr-503	626	14	officer	officer	NOUN
ftr-503	626	15	and	and	CCONJ
ftr-503	626	16	not	not	PART
ftr-503	626	17	the	the	DET
ftr-503	626	18	police	police	NOUN
ftr-503	626	19	department	department	NOUN
ftr-503	626	20	for	for	ADP
ftr-503	626	21	the	the	DET
ftr-503	626	22	performance	performance	NOUN
ftr-503	626	23	of	of	ADP
ftr-503	626	24	his	his	PRON
ftr-503	626	25	duties	duty	NOUN
ftr-503	626	26	;	;	PUNCT
ftr-503	626	27	it	it	PRON
ftr-503	626	28	did	do	AUX
ftr-503	626	29	not	not	PART
ftr-503	626	30	even	even	ADV
ftr-503	626	31	know	know	VERB
ftr-503	626	32	that	that	SCONJ
ftr-503	626	33	its	its	PRON
ftr-503	626	34	employee	employee	NOUN
ftr-503	626	35	was	be	AUX
ftr-503	626	36	a	a	DET
ftr-503	626	37	police	police	NOUN
ftr-503	626	38	officer	officer	NOUN
ftr-503	626	39	.	.	PUNCT
ftr-503	627	1	obviously	obviously	ADV
ftr-503	627	2	,	,	PUNCT
ftr-503	627	3	it	it	PRON
ftr-503	627	4	was	be	AUX
ftr-503	627	5	the	the	DET
ftr-503	627	6	private	private	ADJ
ftr-503	627	7	employer	employer	NOUN
ftr-503	627	8	,	,	PUNCT
ftr-503	627	9	rather	rather	ADV
ftr-503	627	10	than	than	ADP
ftr-503	627	11	the	the	DET
ftr-503	627	12	department	department	NOUN
ftr-503	627	13	,	,	PUNCT
ftr-503	627	14	that	that	PRON
ftr-503	627	15	exercised	exercise	VERB
ftr-503	627	16	greater	great	ADJ
ftr-503	627	17	control	control	NOUN
ftr-503	627	18	over	over	ADP
ftr-503	627	19	the	the	DET
ftr-503	627	20	police	police	NOUN
ftr-503	627	21	officer	officer	NOUN
ftr-503	627	22	in	in	ADP
ftr-503	627	23	the	the	DET
ftr-503	627	24	performance	performance	NOUN
ftr-503	627	25	of	of	ADP
ftr-503	627	26	his	his	PRON
ftr-503	627	27	day	day	NOUN
ftr-503	627	28	-	-	PUNCT
ftr-503	627	29	to	to	ADP
ftr-503	627	30	-	-	PUNCT
ftr-503	627	31	day	day	NOUN
ftr-503	627	32	activities	activity	NOUN
ftr-503	627	33	on	on	ADP
ftr-503	627	34	the	the	DET
ftr-503	627	35	employer	employer	NOUN
ftr-503	627	36	's	's	PART
ftr-503	627	37	job	job	NOUN
ftr-503	627	38	,	,	PUNCT
ftr-503	627	39	and	and	CCONJ
ftr-503	627	40	both	both	DET
ftr-503	627	41	his	his	PRON
ftr-503	627	42	pay	pay	NOUN
ftr-503	627	43	and	and	CCONJ
ftr-503	627	44	the	the	DET
ftr-503	627	45	form	form	NOUN
ftr-503	627	46	w-2	w-2	NOUN
ftr-503	627	47	were	be	AUX
ftr-503	627	48	issued	issue	VERB
ftr-503	627	49	to	to	ADP
ftr-503	627	50	the	the	DET
ftr-503	627	51	officer	officer	NOUN
ftr-503	627	52	and	and	CCONJ
ftr-503	627	53	not	not	PART
ftr-503	627	54	the	the	DET
ftr-503	627	55	department	department	NOUN
ftr-503	627	56	.	.	PUNCT
ftr-503	627	57	'	'	PUNCT
ftr-503	627	58	"	"	PUNCT
ftr-503	627	59	although	although	SCONJ
ftr-503	627	60	the	the	DET
ftr-503	627	61	inconsistency	inconsistency	NOUN
ftr-503	627	62	may	may	AUX
ftr-503	627	63	not	not	PART
ftr-503	627	64	be	be	AUX
ftr-503	627	65	as	as	ADV
ftr-503	627	66	pointed	point	VERB
ftr-503	627	67	,	,	PUNCT
ftr-503	627	68	other	other	ADJ
ftr-503	627	69	rulings	ruling	NOUN
ftr-503	627	70	also	also	ADV
ftr-503	627	71	diverge	diverge	VERB
ftr-503	627	72	from	from	ADP
ftr-503	627	73	the	the	DET
ftr-503	627	74	"	"	PUNCT
ftr-503	627	75	agency	agency	NOUN
ftr-503	627	76	triangle	triangle	NOUN
ftr-503	627	77	"	"	PUNCT
ftr-503	627	78	theory	theory	NOUN
ftr-503	627	79	and	and	CCONJ
ftr-503	627	80	related	related	ADJ
ftr-503	627	81	tests	test	NOUN
ftr-503	627	82	.	.	PUNCT
ftr-503	628	1	for	for	ADP
ftr-503	628	2	instance	instance	NOUN
ftr-503	628	3	,	,	PUNCT
ftr-503	628	4	in	in	ADP
ftr-503	628	5	revenue	revenue	NOUN
ftr-503	628	6	ruling	rule	VERB
ftr-503	628	7	65	65	NUM
ftr-503	628	8	-	-	SYM
ftr-503	628	9	28218	28218	NUM
ftr-503	628	10	attorneys	attorney	NOUN
ftr-503	628	11	accepted	accept	VERB
ftr-503	628	12	employment	employment	NOUN
ftr-503	628	13	at	at	ADP
ftr-503	628	14	a	a	DET
ftr-503	628	15	fixed	fix	VERB
ftr-503	628	16	salary	salary	NOUN
ftr-503	628	17	with	with	ADP
ftr-503	628	18	a	a	DET
ftr-503	628	19	legal	legal	ADJ
ftr-503	628	20	aid	aid	NOUN
ftr-503	628	21	society	society	NOUN
ftr-503	628	22	and	and	CCONJ
ftr-503	628	23	agreed	agree	VERB
ftr-503	628	24	,	,	PUNCT
ftr-503	628	25	as	as	ADP
ftr-503	628	26	a	a	DET
ftr-503	628	27	condition	condition	NOUN
ftr-503	628	28	of	of	ADP
ftr-503	628	29	their	their	PRON
ftr-503	628	30	employment	employment	NOUN
ftr-503	628	31	,	,	PUNCT
ftr-503	628	32	to	to	PART
ftr-503	628	33	turn	turn	VERB
ftr-503	628	34	over	over	ADP
ftr-503	628	35	any	any	DET
ftr-503	628	36	court	court	NOUN
ftr-503	628	37	-	-	PUNCT
ftr-503	628	38	awarded	award	VERB
ftr-503	628	39	fees	fee	NOUN
ftr-503	628	40	to	to	ADP
ftr-503	628	41	the	the	DET
ftr-503	628	42	society	society	NOUN
ftr-503	628	43	.	.	PUNCT
ftr-503	628	44	'	'	PUNCT
ftr-503	629	1	3	3	NUM
ftr-503	629	2	under	under	ADP
ftr-503	629	3	the	the	DET
ftr-503	629	4	applicable	applicable	ADJ
ftr-503	629	5	state	state	NOUN
ftr-503	629	6	statute	statute	NOUN
ftr-503	629	7	,	,	PUNCT
ftr-503	629	8	the	the	DET
ftr-503	629	9	court	court	NOUN
ftr-503	629	10	appointed	appoint	VERB
ftr-503	629	11	individual	individual	ADJ
ftr-503	629	12	attorneys	attorney	NOUN
ftr-503	629	13	to	to	PART
ftr-503	629	14	represent	represent	VERB
ftr-503	629	15	indigent	indigent	ADJ
ftr-503	629	16	persons	person	NOUN
ftr-503	629	17	accused	accuse	VERB
ftr-503	629	18	of	of	ADP
ftr-503	629	19	crimes	crime	NOUN
ftr-503	629	20	,	,	PUNCT
ftr-503	629	21	and	and	CCONJ
ftr-503	629	22	upon	upon	SCONJ
ftr-503	629	23	completion	completion	NOUN
ftr-503	629	24	of	of	ADP
ftr-503	629	25	their	their	PRON
ftr-503	629	26	representation	representation	NOUN
ftr-503	629	27	,	,	PUNCT
ftr-503	629	28	the	the	DET
ftr-503	629	29	attorneys	attorney	NOUN
ftr-503	629	30	were	be	AUX
ftr-503	629	31	paid	pay	VERB
ftr-503	629	32	by	by	ADP
ftr-503	629	33	the	the	DET
ftr-503	629	34	county	county	NOUN
ftr-503	629	35	on	on	ADP
ftr-503	629	36	order	order	NOUN
ftr-503	629	37	of	of	ADP
ftr-503	629	38	the	the	DET
ftr-503	629	39	appointing	appoint	VERB
ftr-503	629	40	court	court	NOUN
ftr-503	629	41	.	.	PUNCT
ftr-503	629	42	"	"	PUNCT
ftr-503	630	1	the	the	DET
ftr-503	630	2	ruling	ruling	NOUN
ftr-503	630	3	held	hold	VERB
ftr-503	630	4	the	the	DET
ftr-503	630	5	attorneys	attorney	NOUN
ftr-503	630	6	who	who	PRON
ftr-503	630	7	immediately	immediately	ADV
ftr-503	630	8	paid	pay	VERB
ftr-503	630	9	over	over	ADP
ftr-503	630	10	such	such	ADJ
ftr-503	630	11	fees	fee	NOUN
ftr-503	630	12	to	to	ADP
ftr-503	630	13	the	the	DET
ftr-503	630	14	society	society	NOUN
ftr-503	630	15	in	in	ADP
ftr-503	630	16	accordance	accordance	NOUN
ftr-503	630	17	with	with	ADP
ftr-503	630	18	their	their	PRON
ftr-503	630	19	employment	employment	NOUN
ftr-503	630	20	agreements	agreement	NOUN
ftr-503	630	21	were	be	AUX
ftr-503	630	22	not	not	PART
ftr-503	630	23	taxable	taxable	ADJ
ftr-503	630	24	on	on	ADP
ftr-503	630	25	the	the	DET
ftr-503	630	26	fees	fee	NOUN
ftr-503	630	27	since	since	SCONJ
ftr-503	630	28	"	"	PUNCT
ftr-503	630	29	the	the	DET
ftr-503	630	30	attorneys	attorney	NOUN
ftr-503	630	31	are	be	AUX
ftr-503	630	32	considered	consider	VERB
ftr-503	630	33	to	to	PART
ftr-503	630	34	be	be	AUX
ftr-503	630	35	receiving	receive	VERB
ftr-503	630	36	the	the	DET
ftr-503	630	37	fees	fee	NOUN
ftr-503	630	38	as	as	ADP
ftr-503	630	39	agents	agent	NOUN
ftr-503	630	40	for	for	ADP
ftr-503	630	41	the	the	DET
ftr-503	630	42	legal	legal	ADJ
ftr-503	630	43	aid	aid	NOUN
ftr-503	630	44	society	society	NOUN
ftr-503	630	45	.	.	PUNCT
ftr-503	630	46	'	'	PUNCT
ftr-503	631	1	4	4	NUM
ftr-503	631	2	'	'	PUNCT
ftr-503	631	3	the	the	DET
ftr-503	631	4	ruling	ruling	NOUN
ftr-503	631	5	found	find	VERB
ftr-503	631	6	that	that	SCONJ
ftr-503	631	7	the	the	DET
ftr-503	631	8	individual	individual	ADJ
ftr-503	631	9	attorneys	attorney	NOUN
ftr-503	631	10	were	be	AUX
ftr-503	631	11	133	133	NUM
ftr-503	631	12	.	.	PUNCT
ftr-503	631	13	1958	1958	NUM
ftr-503	631	14	-	-	SYM
ftr-503	631	15	2	2	NUM
ftr-503	631	16	c.b	c.b	PROPN
ftr-503	631	17	.	.	PROPN
ftr-503	631	18	28	28	NUM
ftr-503	631	19	.	.	X
ftr-503	632	1	134	134	NUM
ftr-503	632	2	.	.	PUNCT
ftr-503	633	1	i	i	PRON
ftr-503	633	2	d.	d.	PROPN
ftr-503	633	3	at	at	ADP
ftr-503	633	4	28	28	NUM
ftr-503	633	5	(	(	PUNCT
ftr-503	633	6	emphasis	emphasis	NOUN
ftr-503	633	7	added	add	VERB
ftr-503	633	8	)	)	PUNCT
ftr-503	633	9	.	.	PUNCT
ftr-503	634	1	135	135	NUM
ftr-503	634	2	.	.	PUNCT
ftr-503	635	1	i	i	PRON
ftr-503	635	2	d.	d.	PROPN
ftr-503	635	3	136	136	NUM
ftr-503	635	4	.	.	PUNCT
ftr-503	636	1	i	i	PRON
ftr-503	636	2	d.	d.	PROPN
ftr-503	636	3	137	137	NUM
ftr-503	636	4	.	.	PUNCT
ftr-503	637	1	i	i	PRON
ftr-503	637	2	d.	d.	PROPN
ftr-503	637	3	138	138	NUM
ftr-503	637	4	.	.	PUNCT
ftr-503	637	5	1965	1965	NUM
ftr-503	637	6	-	-	SYM
ftr-503	637	7	2	2	NUM
ftr-503	637	8	c.b	c.b	PROPN
ftr-503	637	9	.	.	PROPN
ftr-503	637	10	21	21	NUM
ftr-503	637	11	.	.	PUNCT
ftr-503	637	12	139	139	NUM
ftr-503	637	13	.	.	PUNCT
ftr-503	638	1	i	i	PRON
ftr-503	638	2	d.	d.	PROPN
ftr-503	638	3	at	at	ADP
ftr-503	638	4	21	21	NUM
ftr-503	638	5	.	.	PUNCT
ftr-503	639	1	140	140	NUM
ftr-503	639	2	.	.	PUNCT
ftr-503	640	1	i	i	PRON
ftr-503	640	2	d.	d.	PROPN
ftr-503	640	3	141	141	NUM
ftr-503	640	4	.	.	PUNCT
ftr-503	641	1	i	i	PRON
ftr-503	641	2	d.	d.	PROPN
ftr-503	641	3	19931	19931	NUM
ftr-503	641	4	florida	florida	PROPN
ftr-503	641	5	tax	tax	PROPN
ftr-503	641	6	review	review	NOUN
ftr-503	641	7	agents	agent	NOUN
ftr-503	641	8	of	of	ADP
ftr-503	641	9	the	the	DET
ftr-503	641	10	society	society	NOUN
ftr-503	641	11	even	even	ADV
ftr-503	641	12	though	though	SCONJ
ftr-503	641	13	(	(	PUNCT
ftr-503	641	14	1	1	X
ftr-503	641	15	)	)	PUNCT
ftr-503	641	16	the	the	DET
ftr-503	641	17	court	court	NOUN
ftr-503	641	18	appointed	appoint	VERB
ftr-503	641	19	the	the	DET
ftr-503	641	20	individual	individual	ADJ
ftr-503	641	21	attorneys	attorney	NOUN
ftr-503	641	22	rather	rather	ADV
ftr-503	641	23	than	than	ADP
ftr-503	641	24	the	the	DET
ftr-503	641	25	society	society	NOUN
ftr-503	641	26	to	to	PART
ftr-503	641	27	represent	represent	VERB
ftr-503	641	28	the	the	DET
ftr-503	641	29	indigent	indigent	NOUN
ftr-503	641	30	;	;	PUNCT
ftr-503	641	31	(	(	PUNCT
ftr-503	641	32	2	2	X
ftr-503	641	33	)	)	PUNCT
ftr-503	641	34	the	the	DET
ftr-503	641	35	court	court	NOUN
ftr-503	641	36	exercised	exercise	VERB
ftr-503	641	37	disciplinary	disciplinary	ADJ
ftr-503	641	38	authority	authority	NOUN
ftr-503	641	39	over	over	ADP
ftr-503	641	40	the	the	DET
ftr-503	641	41	individual	individual	ADJ
ftr-503	641	42	attorneys	attorney	NOUN
ftr-503	641	43	;	;	PUNCT
ftr-503	641	44	(	(	PUNCT
ftr-503	641	45	3	3	X
ftr-503	641	46	)	)	PUNCT
ftr-503	641	47	there	there	PRON
ftr-503	641	48	was	be	VERB
ftr-503	641	49	no	no	DET
ftr-503	641	50	contract	contract	NOUN
ftr-503	641	51	between	between	ADP
ftr-503	641	52	the	the	DET
ftr-503	641	53	court	court	NOUN
ftr-503	641	54	and	and	CCONJ
ftr-503	641	55	the	the	DET
ftr-503	641	56	legal	legal	ADJ
ftr-503	641	57	aid	aid	NOUN
ftr-503	641	58	society	society	NOUN
ftr-503	641	59	for	for	ADP
ftr-503	641	60	the	the	DET
ftr-503	641	61	society	society	NOUN
ftr-503	641	62	to	to	PART
ftr-503	641	63	provide	provide	VERB
ftr-503	641	64	the	the	DET
ftr-503	641	65	services	service	NOUN
ftr-503	641	66	of	of	ADP
ftr-503	641	67	the	the	DET
ftr-503	641	68	attorneys	attorney	NOUN
ftr-503	641	69	;	;	PUNCT
ftr-503	641	70	(	(	PUNCT
ftr-503	641	71	4	4	X
ftr-503	641	72	)	)	PUNCT
ftr-503	641	73	the	the	DET
ftr-503	641	74	court	court	NOUN
ftr-503	641	75	awarded	award	VERB
ftr-503	641	76	the	the	DET
ftr-503	641	77	fees	fee	NOUN
ftr-503	641	78	to	to	ADP
ftr-503	641	79	the	the	DET
ftr-503	641	80	attorney	attorney	NOUN
ftr-503	641	81	rather	rather	ADV
ftr-503	641	82	than	than	ADP
ftr-503	641	83	the	the	DET
ftr-503	641	84	society	society	NOUN
ftr-503	641	85	;	;	PUNCT
ftr-503	641	86	and	and	CCONJ
ftr-503	641	87	(	(	PUNCT
ftr-503	641	88	5	5	X
ftr-503	641	89	)	)	PUNCT
ftr-503	641	90	checks	check	NOUN
ftr-503	641	91	were	be	AUX
ftr-503	641	92	issued	issue	VERB
ftr-503	641	93	to	to	ADP
ftr-503	641	94	the	the	DET
ftr-503	641	95	attorney	attorney	NOUN
ftr-503	641	96	and	and	CCONJ
ftr-503	641	97	not	not	PART
ftr-503	641	98	the	the	DET
ftr-503	641	99	society	society	NOUN
ftr-503	641	100	.	.	PUNCT
ftr-503	642	1	the	the	DET
ftr-503	642	2	striking	striking	ADJ
ftr-503	642	3	divergence	divergence	NOUN
ftr-503	642	4	in	in	ADP
ftr-503	642	5	the	the	DET
ftr-503	642	6	service	service	NOUN
ftr-503	642	7	's	's	PART
ftr-503	642	8	treatment	treatment	NOUN
ftr-503	642	9	of	of	ADP
ftr-503	642	10	seemingly	seemingly	ADV
ftr-503	642	11	similar	similar	ADJ
ftr-503	642	12	cases	case	NOUN
ftr-503	642	13	is	be	AUX
ftr-503	642	14	illustrated	illustrate	VERB
ftr-503	642	15	by	by	ADP
ftr-503	642	16	a	a	DET
ftr-503	642	17	comparison	comparison	NOUN
ftr-503	642	18	of	of	ADP
ftr-503	642	19	its	its	PRON
ftr-503	642	20	holding	holding	NOUN
ftr-503	642	21	in	in	ADP
ftr-503	642	22	revenue	revenue	NOUN
ftr-503	642	23	ruling	rule	VERB
ftr-503	642	24	74	74	NUM
ftr-503	642	25	-	-	SYM
ftr-503	642	26	581	581	NUM
ftr-503	642	27	142	142	NUM
ftr-503	642	28	with	with	ADP
ftr-503	642	29	the	the	DET
ftr-503	642	30	service	service	NOUN
ftr-503	642	31	's	's	PART
ftr-503	642	32	successful	successful	ADJ
ftr-503	642	33	litigating	litigating	NOUN
ftr-503	642	34	position	position	NOUN
ftr-503	642	35	in	in	ADP
ftr-503	642	36	kircher	kircher	PROPN
ftr-503	642	37	v.	v.	PROPN
ftr-503	642	38	united	united	PROPN
ftr-503	642	39	states	states	PROPN
ftr-503	642	40	.	.	PUNCT
ftr-503	643	1	43	43	NUM
ftr-503	643	2	revenue	revenue	NOUN
ftr-503	643	3	ruling	rule	VERB
ftr-503	643	4	74	74	NUM
ftr-503	643	5	-	-	SYM
ftr-503	643	6	581	581	NUM
ftr-503	643	7	involved	involve	VERB
ftr-503	643	8	a	a	DET
ftr-503	643	9	law	law	NOUN
ftr-503	643	10	school	school	NOUN
ftr-503	643	11	's	's	PART
ftr-503	643	12	clinical	clinical	ADJ
ftr-503	643	13	program	program	NOUN
ftr-503	643	14	.	.	PUNCT
ftr-503	643	15	'	'	PUNCT
ftr-503	644	1	44	44	NUM
ftr-503	644	2	from	from	ADP
ftr-503	644	3	time	time	NOUN
ftr-503	644	4	to	to	ADP
ftr-503	644	5	time	time	NOUN
ftr-503	644	6	,	,	PUNCT
ftr-503	644	7	a	a	DET
ftr-503	644	8	federal	federal	ADJ
ftr-503	644	9	district	district	NOUN
ftr-503	644	10	court	court	NOUN
ftr-503	644	11	or	or	CCONJ
ftr-503	644	12	a	a	DET
ftr-503	644	13	state	state	NOUN
ftr-503	644	14	supreme	supreme	PROPN
ftr-503	644	15	court	court	PROPN
ftr-503	644	16	would	would	AUX
ftr-503	644	17	assign	assign	VERB
ftr-503	644	18	a	a	DET
ftr-503	644	19	faculty	faculty	NOUN
ftr-503	644	20	member	member	NOUN
ftr-503	644	21	who	who	PRON
ftr-503	644	22	was	be	AUX
ftr-503	644	23	an	an	DET
ftr-503	644	24	attorney	attorney	NOUN
ftr-503	644	25	to	to	PART
ftr-503	644	26	represent	represent	VERB
ftr-503	644	27	an	an	DET
ftr-503	644	28	indigent	indigent	ADJ
ftr-503	644	29	defendant	defendant	NOUN
ftr-503	644	30	in	in	ADP
ftr-503	644	31	a	a	DET
ftr-503	644	32	criminal	criminal	ADJ
ftr-503	644	33	matter	matter	NOUN
ftr-503	644	34	pursuant	pursuant	ADJ
ftr-503	644	35	to	to	ADP
ftr-503	644	36	the	the	DET
ftr-503	644	37	criminal	criminal	PROPN
ftr-503	644	38	justice	justice	PROPN
ftr-503	644	39	act	act	NOUN
ftr-503	644	40	of	of	ADP
ftr-503	644	41	1964.145	1964.145	NUM
ftr-503	644	42	students	student	NOUN
ftr-503	644	43	in	in	ADP
ftr-503	644	44	the	the	DET
ftr-503	644	45	clinical	clinical	ADJ
ftr-503	644	46	program	program	NOUN
ftr-503	644	47	would	would	AUX
ftr-503	644	48	assist	assist	VERB
ftr-503	644	49	the	the	DET
ftr-503	644	50	attorneyfaculty	attorneyfaculty	NOUN
ftr-503	644	51	member	member	NOUN
ftr-503	644	52	in	in	ADP
ftr-503	644	53	the	the	DET
ftr-503	644	54	defense	defense	NOUN
ftr-503	644	55	of	of	ADP
ftr-503	644	56	the	the	DET
ftr-503	644	57	case	case	NOUN
ftr-503	644	58	.	.	PUNCT
ftr-503	645	1	146	146	NUM
ftr-503	645	2	the	the	DET
ftr-503	645	3	faculty	faculty	NOUN
ftr-503	645	4	members	member	NOUN
ftr-503	645	5	participating	participate	VERB
ftr-503	645	6	in	in	ADP
ftr-503	645	7	the	the	DET
ftr-503	645	8	program	program	NOUN
ftr-503	645	9	had	have	AUX
ftr-503	645	10	agreed	agree	VERB
ftr-503	645	11	,	,	PUNCT
ftr-503	645	12	before	before	ADP
ftr-503	645	13	entering	enter	VERB
ftr-503	645	14	the	the	DET
ftr-503	645	15	program	program	NOUN
ftr-503	645	16	,	,	PUNCT
ftr-503	645	17	to	to	PART
ftr-503	645	18	endorse	endorse	VERB
ftr-503	645	19	over	over	ADP
ftr-503	645	20	to	to	ADP
ftr-503	645	21	the	the	DET
ftr-503	645	22	law	law	NOUN
ftr-503	645	23	school	school	NOUN
ftr-503	645	24	any	any	DET
ftr-503	645	25	fees	fee	NOUN
ftr-503	645	26	received	receive	VERB
ftr-503	645	27	under	under	ADP
ftr-503	645	28	the	the	DET
ftr-503	645	29	criminal	criminal	PROPN
ftr-503	645	30	justice	justice	PROPN
ftr-503	645	31	act	act	PROPN
ftr-503	645	32	.	.	PUNCT
ftr-503	646	1	47	47	NUM
ftr-503	646	2	in	in	ADP
ftr-503	646	3	the	the	DET
ftr-503	646	4	ruling	ruling	NOUN
ftr-503	646	5	,	,	PUNCT
ftr-503	646	6	the	the	DET
ftr-503	646	7	clerk	clerk	NOUN
ftr-503	646	8	of	of	ADP
ftr-503	646	9	the	the	DET
ftr-503	646	10	court	court	NOUN
ftr-503	646	11	took	take	VERB
ftr-503	646	12	the	the	DET
ftr-503	646	13	"	"	PUNCT
ftr-503	646	14	generally	generally	ADV
ftr-503	646	15	acknowledged	acknowledge	VERB
ftr-503	646	16	position	position	NOUN
ftr-503	646	17	"	"	PUNCT
ftr-503	646	18	that	that	SCONJ
ftr-503	646	19	fees	fee	NOUN
ftr-503	646	20	under	under	ADP
ftr-503	646	21	the	the	DET
ftr-503	646	22	act	act	NOUN
ftr-503	646	23	could	could	AUX
ftr-503	646	24	not	not	PART
ftr-503	646	25	be	be	AUX
ftr-503	646	26	paid	pay	VERB
ftr-503	646	27	to	to	ADP
ftr-503	646	28	the	the	DET
ftr-503	646	29	law	law	NOUN
ftr-503	646	30	school	school	NOUN
ftr-503	646	31	but	but	CCONJ
ftr-503	646	32	must	must	AUX
ftr-503	646	33	be	be	AUX
ftr-503	646	34	paid	pay	VERB
ftr-503	646	35	directly	directly	ADV
ftr-503	646	36	to	to	ADP
ftr-503	646	37	the	the	DET
ftr-503	646	38	assigned	assign	VERB
ftr-503	646	39	attorney	attorney	NOUN
ftr-503	646	40	.	.	PUNCT
ftr-503	647	1	48	48	NUM
ftr-503	647	2	therefore	therefore	ADV
ftr-503	647	3	,	,	PUNCT
ftr-503	647	4	in	in	ADP
ftr-503	647	5	practice	practice	NOUN
ftr-503	647	6	,	,	PUNCT
ftr-503	647	7	the	the	DET
ftr-503	647	8	attorney	attorney	NOUN
ftr-503	647	9	-	-	PUNCT
ftr-503	647	10	faculty	faculty	NOUN
ftr-503	647	11	member	member	NOUN
ftr-503	647	12	would	would	AUX
ftr-503	647	13	submit	submit	VERB
ftr-503	647	14	vouchers	voucher	NOUN
ftr-503	647	15	to	to	ADP
ftr-503	647	16	the	the	DET
ftr-503	647	17	appropriate	appropriate	ADJ
ftr-503	647	18	court	court	NOUN
ftr-503	647	19	in	in	ADP
ftr-503	647	20	his	his	PRON
ftr-503	647	21	or	or	CCONJ
ftr-503	647	22	her	her	PRON
ftr-503	647	23	name	name	NOUN
ftr-503	647	24	,	,	PUNCT
ftr-503	647	25	and	and	CCONJ
ftr-503	647	26	upon	upon	SCONJ
ftr-503	647	27	receipt	receipt	NOUN
ftr-503	647	28	of	of	ADP
ftr-503	647	29	the	the	DET
ftr-503	647	30	check	check	NOUN
ftr-503	647	31	would	would	AUX
ftr-503	647	32	endorse	endorse	VERB
ftr-503	647	33	it	it	PRON
ftr-503	647	34	to	to	ADP
ftr-503	647	35	the	the	DET
ftr-503	647	36	law	law	NOUN
ftr-503	647	37	school	school	NOUN
ftr-503	647	38	.	.	PUNCT
ftr-503	648	1	149	149	NUM
ftr-503	648	2	the	the	DET
ftr-503	648	3	ruling	ruling	NOUN
ftr-503	648	4	held	hold	VERB
ftr-503	648	5	,	,	PUNCT
ftr-503	648	6	without	without	ADP
ftr-503	648	7	explanation	explanation	NOUN
ftr-503	648	8	,	,	PUNCT
ftr-503	648	9	that	that	SCONJ
ftr-503	648	10	the	the	DET
ftr-503	648	11	attorney	attorney	NOUN
ftr-503	648	12	-	-	PUNCT
ftr-503	648	13	faculty	faculty	NOUN
ftr-503	648	14	member	member	NOUN
ftr-503	648	15	was	be	AUX
ftr-503	648	16	not	not	PART
ftr-503	648	17	taxable	taxable	ADJ
ftr-503	648	18	on	on	ADP
ftr-503	648	19	the	the	DET
ftr-503	648	20	fees	fee	NOUN
ftr-503	648	21	.	.	PUNCT
ftr-503	649	1	50	50	NUM
ftr-503	649	2	in	in	ADP
ftr-503	649	3	kircher	kircher	PROPN
ftr-503	649	4	v.	v.	PROPN
ftr-503	649	5	united	united	PROPN
ftr-503	649	6	states	states	PROPN
ftr-503	649	7	,	,	PUNCT
ftr-503	649	8	a	a	DET
ftr-503	649	9	mental	mental	ADJ
ftr-503	649	10	hospital	hospital	NOUN
ftr-503	649	11	operated	operate	VERB
ftr-503	649	12	by	by	ADP
ftr-503	649	13	the	the	DET
ftr-503	649	14	state	state	NOUN
ftr-503	649	15	of	of	ADP
ftr-503	649	16	ohio	ohio	PROPN
ftr-503	649	17	had	have	VERB
ftr-503	649	18	an	an	DET
ftr-503	649	19	organized	organize	VERB
ftr-503	649	20	pastoral	pastoral	ADJ
ftr-503	649	21	service	service	NOUN
ftr-503	649	22	to	to	PART
ftr-503	649	23	meet	meet	VERB
ftr-503	649	24	the	the	DET
ftr-503	649	25	needs	need	NOUN
ftr-503	649	26	of	of	ADP
ftr-503	649	27	its	its	PRON
ftr-503	649	28	patients	patient	NOUN
ftr-503	649	29	.	.	PUNCT
ftr-503	649	30	'	'	PUNCT
ftr-503	650	1	5	5	NUM
ftr-503	650	2	'	'	PUNCT
ftr-503	650	3	the	the	DET
ftr-503	650	4	hospital	hospital	NOUN
ftr-503	650	5	required	require	VERB
ftr-503	650	6	that	that	SCONJ
ftr-503	650	7	before	before	SCONJ
ftr-503	650	8	any	any	DET
ftr-503	650	9	candidate	candidate	NOUN
ftr-503	650	10	could	could	AUX
ftr-503	650	11	be	be	AUX
ftr-503	650	12	appointed	appoint	VERB
ftr-503	650	13	as	as	ADP
ftr-503	650	14	chaplain	chaplain	NOUN
ftr-503	650	15	,	,	PUNCT
ftr-503	650	16	he	he	PRON
ftr-503	650	17	must	must	AUX
ftr-503	650	18	first	first	ADV
ftr-503	650	19	be	be	AUX
ftr-503	650	20	appointed	appoint	VERB
ftr-503	650	21	by	by	ADP
ftr-503	650	22	the	the	DET
ftr-503	650	23	ecclesiastical	ecclesiastical	ADJ
ftr-503	650	24	body	body	NOUN
ftr-503	650	25	of	of	ADP
ftr-503	650	26	which	which	PRON
ftr-503	650	27	he	he	PRON
ftr-503	650	28	is	be	AUX
ftr-503	650	29	a	a	DET
ftr-503	650	30	member	member	NOUN
ftr-503	650	31	.	.	PUNCT
ftr-503	650	32	52	52	NUM
ftr-503	650	33	since	since	SCONJ
ftr-503	650	34	only	only	ADV
ftr-503	650	35	a	a	DET
ftr-503	650	36	priest	priest	NOUN
ftr-503	650	37	can	can	AUX
ftr-503	650	38	celebrate	celebrate	VERB
ftr-503	650	39	the	the	DET
ftr-503	650	40	eucharist	eucharist	NOUN
ftr-503	650	41	and	and	CCONJ
ftr-503	650	42	administer	administer	VERB
ftr-503	650	43	the	the	DET
ftr-503	650	44	sacraments	sacrament	NOUN
ftr-503	650	45	in	in	ADP
ftr-503	650	46	the	the	DET
ftr-503	650	47	roman	roman	PROPN
ftr-503	650	48	catholic	catholic	PROPN
ftr-503	650	49	church	church	PROPN
ftr-503	650	50	,	,	PUNCT
ftr-503	650	51	only	only	ADV
ftr-503	650	52	ordained	ordain	VERB
ftr-503	650	53	142	142	NUM
ftr-503	650	54	.	.	PUNCT
ftr-503	650	55	1974	1974	NUM
ftr-503	650	56	-	-	SYM
ftr-503	650	57	2	2	NUM
ftr-503	650	58	c.b	c.b	PROPN
ftr-503	650	59	.	.	PROPN
ftr-503	650	60	25	25	NUM
ftr-503	650	61	.	.	X
ftr-503	651	1	143	143	NUM
ftr-503	651	2	.	.	PUNCT
ftr-503	651	3	872	872	NUM
ftr-503	651	4	f.2d	f.2d	SYM
ftr-503	651	5	1014	1014	NUM
ftr-503	652	1	(	(	PUNCT
ftr-503	652	2	fed	fed	PROPN
ftr-503	652	3	.	.	PUNCT
ftr-503	652	4	cir	cir	PROPN
ftr-503	652	5	.	.	PROPN
ftr-503	652	6	1989	1989	NUM
ftr-503	652	7	)	)	PUNCT
ftr-503	652	8	.	.	PUNCT
ftr-503	653	1	144	144	NUM
ftr-503	653	2	.	.	X
ftr-503	653	3	1974	1974	NUM
ftr-503	653	4	-	-	SYM
ftr-503	653	5	2	2	NUM
ftr-503	653	6	c.b	c.b	PROPN
ftr-503	653	7	.	.	PROPN
ftr-503	653	8	25	25	NUM
ftr-503	653	9	,	,	PUNCT
ftr-503	653	10	25	25	NUM
ftr-503	653	11	.	.	NOUN
ftr-503	653	12	145	145	NUM
ftr-503	653	13	.	.	PUNCT
ftr-503	654	1	i	i	PRON
ftr-503	654	2	d.	d.	PROPN
ftr-503	654	3	146	146	NUM
ftr-503	654	4	.	.	PUNCT
ftr-503	655	1	i	i	PRON
ftr-503	655	2	d.	d.	PROPN
ftr-503	655	3	147	147	NUM
ftr-503	655	4	.	.	PUNCT
ftr-503	656	1	i	i	PRON
ftr-503	656	2	d.	d.	PROPN
ftr-503	656	3	148	148	NUM
ftr-503	656	4	.	.	PUNCT
ftr-503	657	1	i	i	PRON
ftr-503	657	2	d.	d.	PROPN
ftr-503	657	3	at	at	ADP
ftr-503	657	4	25	25	NUM
ftr-503	657	5	-	-	SYM
ftr-503	657	6	26	26	NUM
ftr-503	657	7	.	.	NOUN
ftr-503	657	8	149	149	NUM
ftr-503	657	9	.	.	PUNCT
ftr-503	658	1	i	i	PRON
ftr-503	658	2	d.	d.	PROPN
ftr-503	658	3	at	at	ADP
ftr-503	658	4	26	26	NUM
ftr-503	658	5	.	.	PUNCT
ftr-503	659	1	150	150	NUM
ftr-503	659	2	.	.	PUNCT
ftr-503	660	1	i	i	PRON
ftr-503	660	2	d.	d.	PROPN
ftr-503	660	3	151	151	NUM
ftr-503	660	4	.	.	PUNCT
ftr-503	660	5	872	872	NUM
ftr-503	660	6	f.2d	f.2d	X
ftr-503	660	7	at	at	ADP
ftr-503	660	8	1016	1016	NUM
ftr-503	660	9	.	.	PUNCT
ftr-503	661	1	152	152	NUM
ftr-503	661	2	.	.	PUNCT
ftr-503	662	1	i	i	PRON
ftr-503	662	2	d.	d.	PROPN
ftr-503	662	3	at	at	ADP
ftr-503	662	4	1016	1016	NUM
ftr-503	662	5	.	.	PUNCT
ftr-503	663	1	[	[	X
ftr-503	663	2	vol	vol	NOUN
ftr-503	663	3	1:11	1:11	NUM
ftr-503	663	4	schneer	schneer	NOUN
ftr-503	663	5	v.	v.	ADP
ftr-503	663	6	conunissioner	conunissioner	NOUN
ftr-503	663	7	priests	priest	NOUN
ftr-503	663	8	could	could	AUX
ftr-503	663	9	serve	serve	VERB
ftr-503	663	10	as	as	ADP
ftr-503	663	11	catholic	catholic	ADJ
ftr-503	663	12	chaplains	chaplain	NOUN
ftr-503	663	13	at	at	ADP
ftr-503	663	14	the	the	DET
ftr-503	663	15	mental	mental	ADJ
ftr-503	663	16	hospital	hospital	NOUN
ftr-503	663	17	.	.	PUNCT
ftr-503	663	18	'	'	PUNCT
ftr-503	664	1	in	in	ADP
ftr-503	664	2	1972	1972	NUM
ftr-503	664	3	,	,	PUNCT
ftr-503	664	4	the	the	DET
ftr-503	664	5	franciscan	franciscan	ADJ
ftr-503	664	6	order	order	NOUN
ftr-503	664	7	appointed	appoint	VERB
ftr-503	664	8	father	father	PROPN
ftr-503	664	9	waldschmidt	waldschmidt	VERB
ftr-503	664	10	to	to	PART
ftr-503	664	11	serve	serve	VERB
ftr-503	664	12	as	as	ADP
ftr-503	664	13	chaplain	chaplain	NOUN
ftr-503	664	14	at	at	ADP
ftr-503	664	15	the	the	DET
ftr-503	664	16	state	state	NOUN
ftr-503	664	17	mental	mental	ADJ
ftr-503	664	18	hospital	hospital	NOUN
ftr-503	664	19	.	.	PUNCT
ftr-503	665	1	"5	"5	VERB
ftr-503	665	2	however	however	ADV
ftr-503	665	3	,	,	PUNCT
ftr-503	665	4	before	before	ADP
ftr-503	665	5	undertaking	undertake	VERB
ftr-503	665	6	his	his	PRON
ftr-503	665	7	duties	duty	NOUN
ftr-503	665	8	as	as	ADP
ftr-503	665	9	chaplain	chaplain	NOUN
ftr-503	665	10	,	,	PUNCT
ftr-503	665	11	father	father	PROPN
ftr-503	665	12	waldschmidt	waldschmidt	PROPN
ftr-503	665	13	was	be	AUX
ftr-503	665	14	required	require	VERB
ftr-503	665	15	to	to	PART
ftr-503	665	16	submit	submit	VERB
ftr-503	665	17	his	his	PRON
ftr-503	665	18	application	application	NOUN
ftr-503	665	19	for	for	ADP
ftr-503	665	20	employment	employment	NOUN
ftr-503	665	21	to	to	ADP
ftr-503	665	22	the	the	DET
ftr-503	665	23	hospital	hospital	NOUN
ftr-503	665	24	and	and	CCONJ
ftr-503	665	25	have	have	AUX
ftr-503	665	26	it	it	PRON
ftr-503	665	27	approved	approve	VERB
ftr-503	665	28	by	by	ADP
ftr-503	665	29	the	the	DET
ftr-503	665	30	superintendent	superintendent	NOUN
ftr-503	665	31	of	of	ADP
ftr-503	665	32	the	the	DET
ftr-503	665	33	hospital	hospital	NOUN
ftr-503	665	34	;	;	PUNCT
ftr-503	665	35	this	this	PRON
ftr-503	665	36	was	be	AUX
ftr-503	665	37	duly	duly	ADV
ftr-503	665	38	done	do	VERB
ftr-503	665	39	.	.	PUNCT
ftr-503	665	40	'	'	PUNCT
ftr-503	666	1	the	the	DET
ftr-503	666	2	hospital	hospital	NOUN
ftr-503	666	3	did	do	AUX
ftr-503	666	4	not	not	PART
ftr-503	666	5	interfere	interfere	VERB
ftr-503	666	6	with	with	ADP
ftr-503	666	7	father	father	PROPN
ftr-503	666	8	waldschmidt	waldschmidt	PROPN
ftr-503	666	9	's	's	PART
ftr-503	666	10	performance	performance	NOUN
ftr-503	666	11	of	of	ADP
ftr-503	666	12	his	his	PRON
ftr-503	666	13	priestly	priestly	ADJ
ftr-503	666	14	duties	duty	NOUN
ftr-503	666	15	,	,	PUNCT
ftr-503	666	16	except	except	SCONJ
ftr-503	666	17	to	to	ADP
ftr-503	666	18	the	the	DET
ftr-503	666	19	extent	extent	NOUN
ftr-503	666	20	his	his	PRON
ftr-503	666	21	duties	duty	NOUN
ftr-503	666	22	"	"	PUNCT
ftr-503	666	23	would	would	AUX
ftr-503	666	24	violate	violate	VERB
ftr-503	666	25	the	the	DET
ftr-503	666	26	rules	rule	NOUN
ftr-503	666	27	and	and	CCONJ
ftr-503	666	28	regulations	regulation	NOUN
ftr-503	666	29	governing	govern	VERB
ftr-503	666	30	the	the	DET
ftr-503	666	31	care	care	NOUN
ftr-503	666	32	of	of	ADP
ftr-503	666	33	the	the	DET
ftr-503	666	34	patient	patient	NOUN
ftr-503	666	35	.	.	PUNCT
ftr-503	667	1	"'56	"'56	PROPN
ftr-503	667	2	father	father	PROPN
ftr-503	667	3	waldschmidt	waldschmidt	PROPN
ftr-503	667	4	had	have	VERB
ftr-503	667	5	an	an	DET
ftr-503	667	6	annual	annual	ADJ
ftr-503	667	7	visitation	visitation	NOUN
ftr-503	667	8	by	by	ADP
ftr-503	667	9	his	his	PRON
ftr-503	667	10	religious	religious	ADJ
ftr-503	667	11	superior	superior	ADJ
ftr-503	667	12	and	and	CCONJ
ftr-503	667	13	various	various	ADJ
ftr-503	667	14	other	other	ADJ
ftr-503	667	15	visits	visit	NOUN
ftr-503	667	16	by	by	ADP
ftr-503	667	17	members	member	NOUN
ftr-503	667	18	of	of	ADP
ftr-503	667	19	the	the	DET
ftr-503	667	20	franciscan	franciscan	ADJ
ftr-503	667	21	order	order	NOUN
ftr-503	667	22	to	to	PART
ftr-503	667	23	monitor	monitor	VERB
ftr-503	667	24	the	the	DET
ftr-503	667	25	manner	manner	NOUN
ftr-503	667	26	in	in	ADP
ftr-503	667	27	which	which	PRON
ftr-503	667	28	he	he	PRON
ftr-503	667	29	was	be	AUX
ftr-503	667	30	performing	perform	VERB
ftr-503	667	31	his	his	PRON
ftr-503	667	32	duties	duty	NOUN
ftr-503	667	33	.	.	PUNCT
ftr-503	667	34	'	'	PUNCT
ftr-503	668	1	the	the	DET
ftr-503	668	2	state	state	NOUN
ftr-503	668	3	of	of	ADP
ftr-503	668	4	ohio	ohio	PROPN
ftr-503	668	5	treated	treat	VERB
ftr-503	668	6	father	father	PROPN
ftr-503	668	7	waldschmidt	waldschmidt	VERB
ftr-503	668	8	as	as	ADP
ftr-503	668	9	a	a	DET
ftr-503	668	10	full	full	ADJ
ftr-503	668	11	-	-	PUNCT
ftr-503	668	12	time	time	NOUN
ftr-503	668	13	state	state	NOUN
ftr-503	668	14	employee	employee	NOUN
ftr-503	668	15	and	and	CCONJ
ftr-503	668	16	issued	issue	VERB
ftr-503	668	17	checks	check	NOUN
ftr-503	668	18	for	for	ADP
ftr-503	668	19	his	his	PRON
ftr-503	668	20	service	service	NOUN
ftr-503	668	21	payable	payable	ADJ
ftr-503	668	22	to	to	ADP
ftr-503	668	23	him	he	PRON
ftr-503	668	24	which	which	PRON
ftr-503	668	25	he	he	PRON
ftr-503	668	26	then	then	ADV
ftr-503	668	27	duly	duly	ADV
ftr-503	668	28	remitted	remit	VERB
ftr-503	668	29	to	to	ADP
ftr-503	668	30	the	the	DET
ftr-503	668	31	franciscan	franciscan	ADJ
ftr-503	668	32	order.158	order.158	NOUN
ftr-503	668	33	the	the	DET
ftr-503	668	34	court	court	NOUN
ftr-503	668	35	sustained	sustain	VERB
ftr-503	668	36	the	the	DET
ftr-503	668	37	service	service	NOUN
ftr-503	668	38	's	's	PART
ftr-503	668	39	contention	contention	NOUN
ftr-503	668	40	that	that	SCONJ
ftr-503	668	41	father	father	PROPN
ftr-503	668	42	waldschmidt	waldschmidt	VERB
ftr-503	668	43	was	be	AUX
ftr-503	668	44	not	not	PART
ftr-503	668	45	the	the	DET
ftr-503	668	46	order	order	NOUN
ftr-503	668	47	's	's	PART
ftr-503	668	48	agent	agent	NOUN
ftr-503	668	49	and	and	CCONJ
ftr-503	668	50	that	that	SCONJ
ftr-503	668	51	therefore	therefore	ADV
ftr-503	668	52	the	the	DET
ftr-503	668	53	salary	salary	NOUN
ftr-503	668	54	was	be	AUX
ftr-503	668	55	taxable	taxable	ADJ
ftr-503	668	56	to	to	ADP
ftr-503	668	57	him	he	PRON
ftr-503	668	58	.	.	PUNCT
ftr-503	669	1	59	59	NUM
ftr-503	669	2	the	the	DET
ftr-503	669	3	results	result	NOUN
ftr-503	669	4	in	in	ADP
ftr-503	669	5	revenue	revenue	NOUN
ftr-503	669	6	ruling	rule	VERB
ftr-503	669	7	74	74	NUM
ftr-503	669	8	-	-	SYM
ftr-503	669	9	581	581	NUM
ftr-503	669	10	and	and	CCONJ
ftr-503	669	11	kircher	kircher	NOUN
ftr-503	669	12	can	can	AUX
ftr-503	669	13	not	not	PART
ftr-503	669	14	be	be	AUX
ftr-503	669	15	reconciled	reconcile	VERB
ftr-503	669	16	on	on	ADP
ftr-503	669	17	the	the	DET
ftr-503	669	18	basis	basis	NOUN
ftr-503	669	19	of	of	ADP
ftr-503	669	20	any	any	PRON
ftr-503	669	21	of	of	ADP
ftr-503	669	22	the	the	DET
ftr-503	669	23	tests	test	NOUN
ftr-503	669	24	for	for	ADP
ftr-503	669	25	determining	determine	VERB
ftr-503	669	26	agency	agency	NOUN
ftr-503	669	27	.	.	PUNCT
ftr-503	670	1	in	in	ADP
ftr-503	670	2	both	both	DET
ftr-503	670	3	cases	case	NOUN
ftr-503	670	4	,	,	PUNCT
ftr-503	670	5	the	the	DET
ftr-503	670	6	contract	contract	NOUN
ftr-503	670	7	or	or	CCONJ
ftr-503	670	8	appointment	appointment	NOUN
ftr-503	670	9	from	from	ADP
ftr-503	670	10	the	the	DET
ftr-503	670	11	third	third	ADJ
ftr-503	670	12	-	-	PUNCT
ftr-503	670	13	party	party	NOUN
ftr-503	670	14	"	"	PUNCT
ftr-503	670	15	employer	employer	NOUN
ftr-503	670	16	"	"	PUNCT
ftr-503	670	17	(	(	PUNCT
ftr-503	670	18	the	the	DET
ftr-503	670	19	hospital	hospital	NOUN
ftr-503	670	20	in	in	ADP
ftr-503	670	21	kircher	kircher	PROPN
ftr-503	670	22	and	and	CCONJ
ftr-503	670	23	the	the	DET
ftr-503	670	24	court	court	NOUN
ftr-503	670	25	in	in	ADP
ftr-503	670	26	the	the	DET
ftr-503	670	27	ruling	ruling	NOUN
ftr-503	670	28	)	)	PUNCT
ftr-503	670	29	ran	run	VERB
ftr-503	670	30	directly	directly	ADV
ftr-503	670	31	to	to	ADP
ftr-503	670	32	the	the	DET
ftr-503	670	33	purported	purport	VERB
ftr-503	670	34	agent	agent	NOUN
ftr-503	670	35	rather	rather	ADV
ftr-503	670	36	than	than	ADP
ftr-503	670	37	the	the	DET
ftr-503	670	38	purported	purport	VERB
ftr-503	670	39	principal	principal	NOUN
ftr-503	670	40	;	;	PUNCT
ftr-503	670	41	in	in	ADP
ftr-503	670	42	neither	neither	DET
ftr-503	670	43	case	case	NOUN
ftr-503	670	44	was	be	AUX
ftr-503	670	45	there	there	PRON
ftr-503	670	46	a	a	DET
ftr-503	670	47	contract	contract	NOUN
ftr-503	670	48	by	by	ADP
ftr-503	670	49	the	the	DET
ftr-503	670	50	purported	purport	VERB
ftr-503	670	51	principal	principal	NOUN
ftr-503	670	52	to	to	PART
ftr-503	670	53	provide	provide	VERB
ftr-503	670	54	the	the	DET
ftr-503	670	55	services	service	NOUN
ftr-503	670	56	of	of	ADP
ftr-503	670	57	its	its	PRON
ftr-503	670	58	agent	agent	NOUN
ftr-503	670	59	to	to	ADP
ftr-503	670	60	the	the	DET
ftr-503	670	61	third	third	ADJ
ftr-503	670	62	party	party	NOUN
ftr-503	670	63	.	.	PUNCT
ftr-503	671	1	in	in	ADP
ftr-503	671	2	both	both	DET
ftr-503	671	3	cases	case	NOUN
ftr-503	671	4	,	,	PUNCT
ftr-503	671	5	the	the	DET
ftr-503	671	6	checks	check	NOUN
ftr-503	671	7	were	be	AUX
ftr-503	671	8	payable	payable	ADJ
ftr-503	671	9	to	to	ADP
ftr-503	671	10	the	the	DET
ftr-503	671	11	purported	purport	VERB
ftr-503	671	12	agent	agent	NOUN
ftr-503	671	13	and	and	CCONJ
ftr-503	671	14	not	not	PART
ftr-503	671	15	the	the	DET
ftr-503	671	16	purported	purport	VERB
ftr-503	671	17	principal	principal	NOUN
ftr-503	671	18	.	.	PUNCT
ftr-503	672	1	in	in	ADP
ftr-503	672	2	both	both	DET
ftr-503	672	3	cases	case	NOUN
ftr-503	672	4	,	,	PUNCT
ftr-503	672	5	there	there	PRON
ftr-503	672	6	was	be	VERB
ftr-503	672	7	a	a	DET
ftr-503	672	8	close	close	ADJ
ftr-503	672	9	nexus	nexus	NOUN
ftr-503	672	10	between	between	ADP
ftr-503	672	11	the	the	DET
ftr-503	672	12	"	"	PUNCT
ftr-503	672	13	principal	principal	NOUN
ftr-503	672	14	's	's	PART
ftr-503	672	15	"	"	PUNCT
ftr-503	672	16	mission	mission	NOUN
ftr-503	672	17	and	and	CCONJ
ftr-503	672	18	the	the	DET
ftr-503	672	19	services	service	NOUN
ftr-503	672	20	performed	perform	VERB
ftr-503	672	21	by	by	ADP
ftr-503	672	22	its	its	PRON
ftr-503	672	23	purported	purport	VERB
ftr-503	672	24	"	"	PUNCT
ftr-503	672	25	agent	agent	NOUN
ftr-503	672	26	.	.	PUNCT
ftr-503	672	27	"	"	PUNCT
ftr-503	673	1	finally	finally	ADV
ftr-503	673	2	,	,	PUNCT
ftr-503	673	3	nothing	nothing	PRON
ftr-503	673	4	in	in	ADP
ftr-503	673	5	the	the	DET
ftr-503	673	6	ruling	ruling	NOUN
ftr-503	673	7	suggests	suggest	VERB
ftr-503	673	8	that	that	SCONJ
ftr-503	673	9	the	the	DET
ftr-503	673	10	law	law	NOUN
ftr-503	673	11	school	school	NOUN
ftr-503	673	12	exercised	exercise	VERB
ftr-503	673	13	any	any	DET
ftr-503	673	14	greater	great	ADJ
ftr-503	673	15	control	control	NOUN
ftr-503	673	16	over	over	ADP
ftr-503	673	17	the	the	DET
ftr-503	673	18	faculty	faculty	NOUN
ftr-503	673	19	member	member	NOUN
ftr-503	673	20	-	-	PUNCT
ftr-503	673	21	attorney	attorney	NOUN
ftr-503	673	22	in	in	ADP
ftr-503	673	23	his	his	PRON
ftr-503	673	24	or	or	CCONJ
ftr-503	673	25	her	her	PRON
ftr-503	673	26	representation	representation	NOUN
ftr-503	673	27	of	of	ADP
ftr-503	673	28	the	the	DET
ftr-503	673	29	indigent	indigent	ADJ
ftr-503	673	30	client	client	NOUN
ftr-503	673	31	than	than	ADP
ftr-503	673	32	the	the	DET
ftr-503	673	33	franciscan	franciscan	ADJ
ftr-503	673	34	order	order	NOUN
ftr-503	673	35	exercised	exercise	VERB
ftr-503	673	36	over	over	ADP
ftr-503	673	37	father	father	PROPN
ftr-503	673	38	waldschmidt	waldschmidt	PROPN
ftr-503	673	39	's	's	PART
ftr-503	673	40	performance	performance	NOUN
ftr-503	673	41	of	of	ADP
ftr-503	673	42	his	his	PRON
ftr-503	673	43	priestly	priestly	ADJ
ftr-503	673	44	duties	duty	NOUN
ftr-503	673	45	.	.	PUNCT
ftr-503	674	1	in	in	ADP
ftr-503	674	2	short	short	ADJ
ftr-503	674	3	,	,	PUNCT
ftr-503	674	4	there	there	PRON
ftr-503	674	5	seems	seem	VERB
ftr-503	674	6	to	to	PART
ftr-503	674	7	be	be	AUX
ftr-503	674	8	no	no	DET
ftr-503	674	9	principled	principled	ADJ
ftr-503	674	10	basis	basis	NOUN
ftr-503	674	11	for	for	ADP
ftr-503	674	12	distinguishing	distinguish	VERB
ftr-503	674	13	the	the	DET
ftr-503	674	14	ruling	ruling	NOUN
ftr-503	674	15	and	and	CCONJ
ftr-503	674	16	kircher	kircher	NOUN
ftr-503	674	17	on	on	ADP
ftr-503	674	18	the	the	DET
ftr-503	674	19	basis	basis	NOUN
ftr-503	674	20	of	of	ADP
ftr-503	674	21	agency	agency	NOUN
ftr-503	674	22	.	.	PUNCT
ftr-503	675	1	either	either	CCONJ
ftr-503	675	2	kircher	kircher	PROPN
ftr-503	675	3	is	be	AUX
ftr-503	675	4	wrong	wrong	ADJ
ftr-503	675	5	or	or	CCONJ
ftr-503	675	6	the	the	DET
ftr-503	675	7	ruling	ruling	NOUN
ftr-503	675	8	is	be	AUX
ftr-503	675	9	wrong	wrong	ADJ
ftr-503	675	10	,	,	PUNCT
ftr-503	675	11	or	or	CCONJ
ftr-503	675	12	else	else	ADV
ftr-503	675	13	the	the	DET
ftr-503	675	14	courts	court	NOUN
ftr-503	675	15	and	and	CCONJ
ftr-503	675	16	the	the	DET
ftr-503	675	17	service	service	NOUN
ftr-503	675	18	have	have	AUX
ftr-503	675	19	overlooked	overlook	VERB
ftr-503	675	20	the	the	DET
ftr-503	675	21	basis	basis	NOUN
ftr-503	675	22	on	on	ADP
ftr-503	675	23	which	which	PRON
ftr-503	675	24	they	they	PRON
ftr-503	675	25	may	may	AUX
ftr-503	675	26	be	be	AUX
ftr-503	675	27	reconciled	reconcile	VERB
ftr-503	675	28	.	.	PUNCT
ftr-503	676	1	153	153	NUM
ftr-503	676	2	.	.	PUNCT
ftr-503	677	1	i	i	PRON
ftr-503	677	2	d.	d.	PROPN
ftr-503	677	3	at	at	ADP
ftr-503	677	4	1016	1016	NUM
ftr-503	677	5	-	-	SYM
ftr-503	677	6	17	17	NUM
ftr-503	677	7	.	.	PUNCT
ftr-503	677	8	154	154	NUM
ftr-503	677	9	.	.	PUNCT
ftr-503	678	1	i	i	PRON
ftr-503	678	2	d.	d.	PROPN
ftr-503	678	3	at	at	ADP
ftr-503	678	4	1017	1017	NUM
ftr-503	678	5	.	.	PUNCT
ftr-503	679	1	155	155	NUM
ftr-503	679	2	.	.	PUNCT
ftr-503	680	1	i	i	PRON
ftr-503	680	2	d.	d.	PROPN
ftr-503	680	3	156	156	NUM
ftr-503	680	4	.	.	PUNCT
ftr-503	681	1	i	i	PRON
ftr-503	681	2	d.	d.	PROPN
ftr-503	681	3	157	157	NUM
ftr-503	681	4	.	.	PUNCT
ftr-503	682	1	i	i	PRON
ftr-503	682	2	d.	d.	PROPN
ftr-503	682	3	158	158	NUM
ftr-503	682	4	.	.	PUNCT
ftr-503	683	1	i	i	PRON
ftr-503	683	2	d.	d.	PROPN
ftr-503	683	3	159	159	NUM
ftr-503	683	4	.	.	PUNCT
ftr-503	684	1	i	i	PRON
ftr-503	684	2	d.	d.	PROPN
ftr-503	684	3	at	at	ADP
ftr-503	684	4	1019	1019	NUM
ftr-503	684	5	-	-	SYM
ftr-503	684	6	20	20	NUM
ftr-503	684	7	.	.	PUNCT
ftr-503	684	8	1993	1993	NUM
ftr-503	684	9	]	]	PUNCT
ftr-503	684	10	florida	florida	PROPN
ftr-503	684	11	tax	tax	PROPN
ftr-503	684	12	review	review	NOUN
ftr-503	684	13	v.	v.	ADP
ftr-503	684	14	resolving	resolve	VERB
ftr-503	684	15	the	the	DET
ftr-503	684	16	conflicts	conflict	NOUN
ftr-503	684	17	:	:	PUNCT
ftr-503	684	18	a	a	DET
ftr-503	684	19	return	return	NOUN
ftr-503	684	20	to	to	ADP
ftr-503	684	21	basics	basic	NOUN
ftr-503	684	22	a.	a.	NOUN
ftr-503	685	1	the	the	DET
ftr-503	685	2	overlooked	overlook	VERB
ftr-503	685	3	distinction	distinction	NOUN
ftr-503	685	4	surprisingly	surprisingly	ADV
ftr-503	685	5	none	none	NOUN
ftr-503	685	6	of	of	ADP
ftr-503	685	7	the	the	DET
ftr-503	685	8	cases	case	NOUN
ftr-503	685	9	or	or	CCONJ
ftr-503	685	10	rulings	ruling	NOUN
ftr-503	685	11	discussed	discuss	VERB
ftr-503	685	12	above	above	ADV
ftr-503	685	13	even	even	ADV
ftr-503	685	14	alludes	allude	VERB
ftr-503	685	15	to	to	ADP
ftr-503	685	16	the	the	DET
ftr-503	685	17	basic	basic	ADJ
ftr-503	685	18	distinction	distinction	NOUN
ftr-503	685	19	between	between	ADP
ftr-503	685	20	gratuitous	gratuitous	ADJ
ftr-503	685	21	assignments	assignment	NOUN
ftr-503	685	22	of	of	ADP
ftr-503	685	23	income	income	NOUN
ftr-503	685	24	and	and	CCONJ
ftr-503	685	25	assignments	assignment	NOUN
ftr-503	685	26	for	for	ADP
ftr-503	685	27	consideration	consideration	NOUN
ftr-503	685	28	.	.	PUNCT
ftr-503	686	1	invariably	invariably	ADV
ftr-503	686	2	,	,	PUNCT
ftr-503	686	3	each	each	PRON
ftr-503	686	4	of	of	ADP
ftr-503	686	5	them	they	PRON
ftr-503	686	6	cites	cite	VERB
ftr-503	686	7	the	the	DET
ftr-503	686	8	classic	classic	ADJ
ftr-503	686	9	gratuitous	gratuitous	ADJ
ftr-503	686	10	assignment	assignment	NOUN
ftr-503	686	11	of	of	ADP
ftr-503	686	12	income	income	NOUN
ftr-503	686	13	cases	case	NOUN
ftr-503	686	14	-	-	PUNCT
ftr-503	686	15	earl	earl	PROPN
ftr-503	686	16	,	,	PUNCT
ftr-503	686	17	horst	horst	PROPN
ftr-503	686	18	,	,	PUNCT
ftr-503	686	19	and	and	CCONJ
ftr-503	686	20	eubank	eubank	NOUN
ftr-503	686	21	-	-	PUNCT
ftr-503	686	22	without	without	ADP
ftr-503	686	23	regard	regard	NOUN
ftr-503	686	24	to	to	ADP
ftr-503	686	25	the	the	DET
ftr-503	686	26	type	type	NOUN
ftr-503	686	27	of	of	ADP
ftr-503	686	28	case	case	NOUN
ftr-503	686	29	under	under	ADP
ftr-503	686	30	consideration	consideration	NOUN
ftr-503	686	31	.	.	PUNCT
ftr-503	687	1	this	this	PRON
ftr-503	687	2	is	be	AUX
ftr-503	687	3	strange	strange	ADJ
ftr-503	687	4	since	since	SCONJ
ftr-503	687	5	some	some	PRON
ftr-503	687	6	of	of	ADP
ftr-503	687	7	these	these	DET
ftr-503	687	8	cases	case	NOUN
ftr-503	687	9	fall	fall	VERB
ftr-503	687	10	in	in	ADP
ftr-503	687	11	one	one	NUM
ftr-503	687	12	category	category	NOUN
ftr-503	687	13	while	while	SCONJ
ftr-503	687	14	the	the	DET
ftr-503	687	15	remainder	remainder	NOUN
ftr-503	687	16	fall	fall	NOUN
ftr-503	687	17	in	in	ADP
ftr-503	687	18	the	the	DET
ftr-503	687	19	other	other	ADJ
ftr-503	687	20	,	,	PUNCT
ftr-503	687	21	and	and	CCONJ
ftr-503	687	22	thus	thus	ADV
ftr-503	687	23	are	be	AUX
ftr-503	687	24	subject	subject	ADJ
ftr-503	687	25	to	to	ADP
ftr-503	687	26	dramatically	dramatically	ADV
ftr-503	687	27	different	different	ADJ
ftr-503	687	28	rules	rule	NOUN
ftr-503	687	29	of	of	ADP
ftr-503	687	30	taxation	taxation	NOUN
ftr-503	687	31	.	.	PUNCT
ftr-503	688	1	schneer	schneer	NOUN
ftr-503	688	2	,	,	PUNCT
ftr-503	688	3	for	for	ADP
ftr-503	688	4	instance	instance	NOUN
ftr-503	688	5	,	,	PUNCT
ftr-503	688	6	is	be	AUX
ftr-503	688	7	clearly	clearly	ADV
ftr-503	688	8	an	an	DET
ftr-503	688	9	assignment	assignment	NOUN
ftr-503	688	10	-	-	PUNCT
ftr-503	688	11	for	for	ADP
ftr-503	688	12	-	-	PUNCT
ftr-503	688	13	value	value	NOUN
ftr-503	688	14	case	case	NOUN
ftr-503	688	15	.	.	PUNCT
ftr-503	689	1	in	in	ADP
ftr-503	689	2	negotiating	negotiate	VERB
ftr-503	689	3	the	the	DET
ftr-503	689	4	terms	term	NOUN
ftr-503	689	5	of	of	ADP
ftr-503	689	6	his	his	PRON
ftr-503	689	7	admission	admission	NOUN
ftr-503	689	8	as	as	ADP
ftr-503	689	9	partner	partner	NOUN
ftr-503	689	10	to	to	ADP
ftr-503	689	11	the	the	DET
ftr-503	689	12	second	second	ADJ
ftr-503	689	13	and	and	CCONJ
ftr-503	689	14	third	third	ADJ
ftr-503	689	15	firms	firm	NOUN
ftr-503	689	16	,	,	PUNCT
ftr-503	689	17	schneer	schneer	NOUN
ftr-503	689	18	was	be	AUX
ftr-503	689	19	engaged	engage	VERB
ftr-503	689	20	in	in	ADP
ftr-503	689	21	an	an	DET
ftr-503	689	22	arm's	arm'	NOUN
ftr-503	689	23	-	-	PUNCT
ftr-503	689	24	length	length	NOUN
ftr-503	689	25	transaction	transaction	NOUN
ftr-503	689	26	with	with	ADP
ftr-503	689	27	unrelated	unrelated	ADJ
ftr-503	689	28	parties	party	NOUN
ftr-503	689	29	in	in	ADP
ftr-503	689	30	an	an	DET
ftr-503	689	31	effort	effort	NOUN
ftr-503	689	32	to	to	PART
ftr-503	689	33	maximize	maximize	VERB
ftr-503	689	34	his	his	PRON
ftr-503	689	35	economic	economic	ADJ
ftr-503	689	36	position	position	NOUN
ftr-503	689	37	.	.	PUNCT
ftr-503	690	1	schneer	schneer	PROPN
ftr-503	690	2	intended	intend	VERB
ftr-503	690	3	to	to	PART
ftr-503	690	4	get	get	VERB
ftr-503	690	5	back	back	ADP
ftr-503	690	6	a	a	DET
ftr-503	690	7	dollar	dollar	NOUN
ftr-503	690	8	for	for	ADP
ftr-503	690	9	every	every	DET
ftr-503	690	10	dollar	dollar	NOUN
ftr-503	690	11	of	of	ADP
ftr-503	690	12	income	income	NOUN
ftr-503	690	13	he	he	PRON
ftr-503	690	14	assigned	assign	VERB
ftr-503	690	15	;	;	PUNCT
ftr-503	690	16	and	and	CCONJ
ftr-503	690	17	the	the	DET
ftr-503	690	18	law	law	NOUN
ftr-503	690	19	presumes	presume	VERB
ftr-503	690	20	that	that	SCONJ
ftr-503	690	21	in	in	ADP
ftr-503	690	22	an	an	DET
ftr-503	690	23	ann's	ann's	NOUN
ftr-503	690	24	-	-	PUNCT
ftr-503	690	25	length	length	NOUN
ftr-503	690	26	transaction	transaction	NOUN
ftr-503	690	27	the	the	DET
ftr-503	690	28	amount	amount	NOUN
ftr-503	690	29	transferred	transfer	VERB
ftr-503	690	30	by	by	ADP
ftr-503	690	31	one	one	NUM
ftr-503	690	32	party	party	NOUN
ftr-503	690	33	equals	equal	VERB
ftr-503	690	34	what	what	PRON
ftr-503	690	35	he	he	PRON
ftr-503	690	36	receives	receive	VERB
ftr-503	690	37	in	in	ADP
ftr-503	690	38	return	return	NOUN
ftr-503	690	39	.	.	PUNCT
ftr-503	690	40	'6	'6	VERB
ftr-503	691	1	although	although	SCONJ
ftr-503	691	2	the	the	DET
ftr-503	691	3	opinion	opinion	NOUN
ftr-503	691	4	is	be	AUX
ftr-503	691	5	silent	silent	ADJ
ftr-503	691	6	on	on	ADP
ftr-503	691	7	the	the	DET
ftr-503	691	8	point	point	NOUN
ftr-503	691	9	,	,	PUNCT
ftr-503	691	10	the	the	DET
ftr-503	691	11	transcript	transcript	NOUN
ftr-503	691	12	shows	show	VERB
ftr-503	691	13	that	that	SCONJ
ftr-503	691	14	in	in	ADP
ftr-503	691	15	return	return	NOUN
ftr-503	691	16	for	for	ADP
ftr-503	691	17	schneer	schneer	NOUN
ftr-503	691	18	's	's	PART
ftr-503	691	19	agreement	agreement	NOUN
ftr-503	691	20	to	to	PART
ftr-503	691	21	share	share	VERB
ftr-503	691	22	his	his	PRON
ftr-503	691	23	fees	fee	NOUN
ftr-503	691	24	from	from	ADP
ftr-503	691	25	the	the	DET
ftr-503	691	26	first	first	ADJ
ftr-503	691	27	firm	firm	NOUN
ftr-503	691	28	with	with	ADP
ftr-503	691	29	the	the	DET
ftr-503	691	30	partners	partner	NOUN
ftr-503	691	31	of	of	ADP
ftr-503	691	32	the	the	DET
ftr-503	691	33	second	second	ADJ
ftr-503	691	34	firm	firm	NOUN
ftr-503	691	35	,	,	PUNCT
ftr-503	691	36	schneer	schneer	NOUN
ftr-503	691	37	was	be	AUX
ftr-503	691	38	permitted	permit	VERB
ftr-503	691	39	to	to	PART
ftr-503	691	40	share	share	VERB
ftr-503	691	41	in	in	ADP
ftr-503	691	42	the	the	DET
ftr-503	691	43	fees	fee	NOUN
ftr-503	691	44	the	the	DET
ftr-503	691	45	second	second	ADJ
ftr-503	691	46	firm	firm	NOUN
ftr-503	691	47	collected	collect	VERB
ftr-503	691	48	for	for	ADP
ftr-503	691	49	work	work	NOUN
ftr-503	691	50	it	it	PRON
ftr-503	691	51	performed	perform	VERB
ftr-503	691	52	before	before	SCONJ
ftr-503	691	53	he	he	PRON
ftr-503	691	54	joined	join	VERB
ftr-503	691	55	the	the	DET
ftr-503	691	56	firm.16	firm.16	PROPN
ftr-503	691	57	1	1	NUM
ftr-503	691	58	clearly	clearly	ADV
ftr-503	691	59	,	,	PUNCT
ftr-503	691	60	there	there	PRON
ftr-503	691	61	was	be	VERB
ftr-503	691	62	a	a	DET
ftr-503	691	63	quid	quid	ADJ
ftr-503	691	64	pro	pro	X
ftr-503	691	65	quo	quo	NOUN
ftr-503	691	66	for	for	ADP
ftr-503	691	67	the	the	DET
ftr-503	691	68	release	release	NOUN
ftr-503	691	69	of	of	ADP
ftr-503	691	70	his	his	PRON
ftr-503	691	71	right	right	NOUN
ftr-503	691	72	to	to	ADP
ftr-503	691	73	the	the	DET
ftr-503	691	74	fees	fee	NOUN
ftr-503	691	75	from	from	ADP
ftr-503	691	76	the	the	DET
ftr-503	691	77	first	first	ADJ
ftr-503	691	78	firm	firm	NOUN
ftr-503	691	79	.	.	PUNCT
ftr-503	692	1	there	there	PRON
ftr-503	692	2	is	be	VERB
ftr-503	692	3	simply	simply	ADV
ftr-503	692	4	no	no	DET
ftr-503	692	5	reason	reason	NOUN
ftr-503	692	6	to	to	PART
ftr-503	692	7	believe	believe	VERB
ftr-503	692	8	that	that	SCONJ
ftr-503	692	9	income	income	NOUN
ftr-503	692	10	was	be	AUX
ftr-503	692	11	being	be	AUX
ftr-503	692	12	gratuitously	gratuitously	ADV
ftr-503	692	13	shifted	shift	VERB
ftr-503	692	14	in	in	ADP
ftr-503	692	15	this	this	DET
ftr-503	692	16	case	case	NOUN
ftr-503	692	17	from	from	ADP
ftr-503	692	18	one	one	NUM
ftr-503	692	19	taxpayer	taxpayer	NOUN
ftr-503	692	20	to	to	ADP
ftr-503	692	21	another	another	PRON
ftr-503	692	22	.	.	PUNCT
ftr-503	693	1	revenue	revenue	NOUN
ftr-503	693	2	ruling	rule	VERB
ftr-503	693	3	74	74	NUM
ftr-503	693	4	-	-	SYM
ftr-503	693	5	58	58	NUM
ftr-503	693	6	1162	1162	NUM
ftr-503	693	7	(	(	PUNCT
ftr-503	693	8	the	the	DET
ftr-503	693	9	law	law	NOUN
ftr-503	693	10	school	school	NOUN
ftr-503	693	11	clinic	clinic	NOUN
ftr-503	693	12	ruling	ruling	NOUN
ftr-503	693	13	)	)	PUNCT
ftr-503	693	14	and	and	CCONJ
ftr-503	693	15	revenue	revenue	NOUN
ftr-503	693	16	ruling	rule	VERB
ftr-503	693	17	65	65	NUM
ftr-503	693	18	-	-	SYM
ftr-503	693	19	282	282	NUM
ftr-503	693	20	163	163	NUM
ftr-503	693	21	(	(	PUNCT
ftr-503	693	22	the	the	DET
ftr-503	693	23	legal	legal	ADJ
ftr-503	693	24	aid	aid	NOUN
ftr-503	693	25	society	society	NOUN
ftr-503	693	26	ruling	ruling	NOUN
ftr-503	693	27	)	)	PUNCT
ftr-503	693	28	are	be	AUX
ftr-503	693	29	also	also	ADV
ftr-503	693	30	assignment	assignment	NOUN
ftr-503	693	31	-	-	PUNCT
ftr-503	693	32	forconsideration	forconsideration	NOUN
ftr-503	693	33	cases	case	NOUN
ftr-503	693	34	.	.	PUNCT
ftr-503	694	1	in	in	ADP
ftr-503	694	2	revenue	revenue	NOUN
ftr-503	694	3	ruling	rule	VERB
ftr-503	694	4	74	74	NUM
ftr-503	694	5	-	-	SYM
ftr-503	694	6	581	581	NUM
ftr-503	694	7	,	,	PUNCT
ftr-503	694	8	the	the	DET
ftr-503	694	9	full	full	ADJ
ftr-503	694	10	-	-	PUNCT
ftr-503	694	11	time	time	NOUN
ftr-503	694	12	faculty	faculty	NOUN
ftr-503	694	13	member	member	NOUN
ftr-503	694	14	operating	operate	VERB
ftr-503	694	15	the	the	DET
ftr-503	694	16	criminal	criminal	ADJ
ftr-503	694	17	law	law	NOUN
ftr-503	694	18	clinic	clinic	NOUN
ftr-503	694	19	received	receive	VERB
ftr-503	694	20	consideration	consideration	NOUN
ftr-503	694	21	,	,	PUNCT
ftr-503	694	22	her	her	PRON
ftr-503	694	23	law	law	NOUN
ftr-503	694	24	school	school	NOUN
ftr-503	694	25	salary	salary	NOUN
ftr-503	694	26	,	,	PUNCT
ftr-503	694	27	for	for	ADP
ftr-503	694	28	endorsing	endorse	VERB
ftr-503	694	29	over	over	ADP
ftr-503	694	30	her	her	PRON
ftr-503	694	31	checks	check	NOUN
ftr-503	694	32	to	to	ADP
ftr-503	694	33	the	the	DET
ftr-503	694	34	law	law	NOUN
ftr-503	694	35	school	school	NOUN
ftr-503	694	36	.	.	PUNCT
ftr-503	695	1	"64	"64	PROPN
ftr-503	695	2	her	her	PRON
ftr-503	695	3	salary	salary	NOUN
ftr-503	695	4	was	be	AUX
ftr-503	695	5	intended	intend	VERB
ftr-503	695	6	to	to	PART
ftr-503	695	7	compensate	compensate	VERB
ftr-503	695	8	her	she	PRON
ftr-503	695	9	for	for	ADP
ftr-503	695	10	all	all	DET
ftr-503	695	11	her	her	PRON
ftr-503	695	12	duties	duty	NOUN
ftr-503	695	13	as	as	ADP
ftr-503	695	14	faculty	faculty	NOUN
ftr-503	695	15	member	member	NOUN
ftr-503	695	16	,	,	PUNCT
ftr-503	695	17	including	include	VERB
ftr-503	695	18	her	her	PRON
ftr-503	695	19	duties	duty	NOUN
ftr-503	695	20	in	in	ADP
ftr-503	695	21	running	run	VERB
ftr-503	695	22	the	the	DET
ftr-503	695	23	law	law	NOUN
ftr-503	695	24	school	school	NOUN
ftr-503	695	25	clinic	clinic	NOUN
ftr-503	695	26	.	.	PUNCT
ftr-503	695	27	'	'	PUNCT
ftr-503	696	1	65	65	NUM
ftr-503	696	2	permitting	permit	VERB
ftr-503	696	3	her	she	PRON
ftr-503	696	4	to	to	PART
ftr-503	696	5	retain	retain	VERB
ftr-503	696	6	both	both	PRON
ftr-503	696	7	the	the	DET
ftr-503	696	8	court	court	NOUN
ftr-503	696	9	-	-	PUNCT
ftr-503	696	10	awarded	award	VERB
ftr-503	696	11	fees	fee	NOUN
ftr-503	696	12	and	and	CCONJ
ftr-503	696	13	her	her	PRON
ftr-503	696	14	salary	salary	NOUN
ftr-503	696	15	would	would	AUX
ftr-503	696	16	have	have	AUX
ftr-503	696	17	resulted	result	VERB
ftr-503	696	18	in	in	ADP
ftr-503	696	19	double	double	ADJ
ftr-503	696	20	compen160	compen160	PROPN
ftr-503	696	21	.	.	PUNCT
ftr-503	697	1	united	united	PROPN
ftr-503	697	2	states	states	PROPN
ftr-503	697	3	v.	v.	PROPN
ftr-503	697	4	davis	davis	PROPN
ftr-503	697	5	,	,	PUNCT
ftr-503	697	6	370	370	NUM
ftr-503	697	7	u.s	u.s	PROPN
ftr-503	697	8	.	.	PROPN
ftr-503	697	9	65	65	NUM
ftr-503	697	10	,	,	PUNCT
ftr-503	697	11	72	72	NUM
ftr-503	697	12	-	-	SYM
ftr-503	697	13	73	73	NUM
ftr-503	697	14	(	(	PUNCT
ftr-503	697	15	1962	1962	NUM
ftr-503	697	16	)	)	PUNCT
ftr-503	697	17	;	;	PUNCT
ftr-503	697	18	philadelphia	philadelphia	PROPN
ftr-503	697	19	park	park	NOUN
ftr-503	697	20	amusement	amusement	PROPN
ftr-503	697	21	co.	co.	PROPN
ftr-503	698	1	v.	v.	CCONJ
ftr-503	698	2	united	united	PROPN
ftr-503	698	3	states	states	PROPN
ftr-503	698	4	,	,	PUNCT
ftr-503	698	5	126	126	NUM
ftr-503	698	6	f.	f.	PROPN
ftr-503	698	7	supp	supp	PROPN
ftr-503	698	8	.	.	PUNCT
ftr-503	699	1	184	184	NUM
ftr-503	699	2	,	,	PUNCT
ftr-503	699	3	189	189	NUM
ftr-503	699	4	(	(	PUNCT
ftr-503	699	5	ct	ct	PROPN
ftr-503	699	6	.	.	PUNCT
ftr-503	699	7	cl	cl	NOUN
ftr-503	699	8	.	.	PUNCT
ftr-503	699	9	1954	1954	NUM
ftr-503	699	10	)	)	PUNCT
ftr-503	699	11	.	.	PUNCT
ftr-503	700	1	161	161	NUM
ftr-503	700	2	.	.	PUNCT
ftr-503	700	3	record	record	NOUN
ftr-503	700	4	at	at	ADP
ftr-503	700	5	28	28	NUM
ftr-503	700	6	-	-	SYM
ftr-503	700	7	29	29	NUM
ftr-503	700	8	,	,	PUNCT
ftr-503	700	9	schneer	schneer	NOUN
ftr-503	700	10	(	(	PUNCT
ftr-503	700	11	no	no	NOUN
ftr-503	700	12	.	.	PUNCT
ftr-503	700	13	31804	31804	NUM
ftr-503	700	14	-	-	SYM
ftr-503	700	15	88	88	NUM
ftr-503	700	16	)	)	PUNCT
ftr-503	700	17	(	(	PUNCT
ftr-503	700	18	testimony	testimony	NOUN
ftr-503	700	19	of	of	ADP
ftr-503	700	20	robert	robert	PROPN
ftr-503	700	21	sylvor	sylvor	PROPN
ftr-503	700	22	)	)	PUNCT
ftr-503	700	23	.	.	PUNCT
ftr-503	701	1	162	162	NUM
ftr-503	701	2	.	.	X
ftr-503	701	3	1974	1974	NUM
ftr-503	701	4	-	-	SYM
ftr-503	701	5	2	2	NUM
ftr-503	701	6	c.b	c.b	PROPN
ftr-503	701	7	.	.	PROPN
ftr-503	701	8	25	25	NUM
ftr-503	701	9	.	.	NOUN
ftr-503	701	10	163	163	NUM
ftr-503	701	11	.	.	PUNCT
ftr-503	701	12	1965	1965	NUM
ftr-503	701	13	-	-	SYM
ftr-503	701	14	2	2	NUM
ftr-503	701	15	c.b	c.b	PROPN
ftr-503	701	16	.	.	PROPN
ftr-503	701	17	21	21	NUM
ftr-503	701	18	.	.	NOUN
ftr-503	701	19	164	164	NUM
ftr-503	701	20	.	.	PUNCT
ftr-503	701	21	1974	1974	NUM
ftr-503	701	22	-	-	SYM
ftr-503	701	23	2	2	NUM
ftr-503	701	24	c.b	c.b	PROPN
ftr-503	701	25	.	.	PROPN
ftr-503	701	26	25	25	NUM
ftr-503	701	27	,	,	PUNCT
ftr-503	701	28	25	25	NUM
ftr-503	701	29	.	.	NOUN
ftr-503	701	30	165	165	NUM
ftr-503	701	31	.	.	PUNCT
ftr-503	702	1	i	i	PRON
ftr-503	702	2	d.	d.	NOUN
ftr-503	703	1	"	"	PUNCT
ftr-503	703	2	[	[	X
ftr-503	703	3	t]he	t]he	ADV
ftr-503	703	4	time	time	NOUN
ftr-503	703	5	spent	spend	VERB
ftr-503	703	6	in	in	ADP
ftr-503	703	7	supervising	supervise	VERB
ftr-503	703	8	work	work	NOUN
ftr-503	703	9	of	of	ADP
ftr-503	703	10	students	student	NOUN
ftr-503	703	11	on	on	ADP
ftr-503	703	12	these	these	DET
ftr-503	703	13	cases	case	NOUN
ftr-503	703	14	and	and	CCONJ
ftr-503	703	15	in	in	ADP
ftr-503	703	16	the	the	DET
ftr-503	703	17	representation	representation	NOUN
ftr-503	703	18	of	of	ADP
ftr-503	703	19	the	the	DET
ftr-503	703	20	client	client	NOUN
ftr-503	703	21	is	be	AUX
ftr-503	703	22	part	part	NOUN
ftr-503	703	23	of	of	ADP
ftr-503	703	24	the	the	DET
ftr-503	703	25	faculty	faculty	NOUN
ftr-503	703	26	member	member	NOUN
ftr-503	703	27	's	's	PART
ftr-503	703	28	teaching	teaching	NOUN
ftr-503	703	29	duties	duty	NOUN
ftr-503	703	30	for	for	ADP
ftr-503	703	31	which	which	PRON
ftr-503	703	32	the	the	DET
ftr-503	703	33	faculty	faculty	NOUN
ftr-503	703	34	member	member	NOUN
ftr-503	703	35	is	be	AUX
ftr-503	703	36	compensated	compensate	VERB
ftr-503	703	37	by	by	ADP
ftr-503	703	38	a	a	DET
ftr-503	703	39	total	total	ADJ
ftr-503	703	40	annual	annual	ADJ
ftr-503	703	41	salary	salary	NOUN
ftr-503	703	42	....	....	PUNCT
ftr-503	704	1	i	i	PRON
ftr-503	704	2	d.	d.	PROPN
ftr-503	705	1	[	[	X
ftr-503	705	2	vol	vol	NOUN
ftr-503	705	3	1:11	1:11	NUM
ftr-503	705	4	schmeer	schmeer	NOUN
ftr-503	705	5	v.	v.	ADP
ftr-503	705	6	conmmissioner	conmmissioner	NOUN
ftr-503	705	7	sation	sation	NOUN
ftr-503	705	8	for	for	ADP
ftr-503	705	9	the	the	DET
ftr-503	705	10	same	same	ADJ
ftr-503	705	11	services	service	NOUN
ftr-503	705	12	.	.	PUNCT
ftr-503	706	1	if	if	SCONJ
ftr-503	706	2	her	her	PRON
ftr-503	706	3	salary	salary	NOUN
ftr-503	706	4	did	do	AUX
ftr-503	706	5	not	not	PART
ftr-503	706	6	fully	fully	ADV
ftr-503	706	7	compensate	compensate	VERB
ftr-503	706	8	her	she	PRON
ftr-503	706	9	for	for	ADP
ftr-503	706	10	her	her	PRON
ftr-503	706	11	service	service	NOUN
ftr-503	706	12	to	to	ADP
ftr-503	706	13	the	the	DET
ftr-503	706	14	law	law	NOUN
ftr-503	706	15	school	school	NOUN
ftr-503	706	16	,	,	PUNCT
ftr-503	706	17	including	include	VERB
ftr-503	706	18	her	her	PRON
ftr-503	706	19	operation	operation	NOUN
ftr-503	706	20	of	of	ADP
ftr-503	706	21	the	the	DET
ftr-503	706	22	clinic	clinic	NOUN
ftr-503	706	23	,	,	PUNCT
ftr-503	706	24	she	she	PRON
ftr-503	706	25	presumably	presumably	ADV
ftr-503	706	26	would	would	AUX
ftr-503	706	27	have	have	AUX
ftr-503	706	28	declined	decline	VERB
ftr-503	706	29	to	to	PART
ftr-503	706	30	participate	participate	VERB
ftr-503	706	31	in	in	ADP
ftr-503	706	32	the	the	DET
ftr-503	706	33	clinical	clinical	ADJ
ftr-503	706	34	program	program	NOUN
ftr-503	706	35	or	or	CCONJ
ftr-503	706	36	else	else	ADV
ftr-503	706	37	would	would	AUX
ftr-503	706	38	have	have	AUX
ftr-503	706	39	bargained	bargain	VERB
ftr-503	706	40	for	for	ADP
ftr-503	706	41	an	an	DET
ftr-503	706	42	increase	increase	NOUN
ftr-503	706	43	in	in	ADP
ftr-503	706	44	her	her	PRON
ftr-503	706	45	salary	salary	NOUN
ftr-503	706	46	.	.	PUNCT
ftr-503	707	1	on	on	ADP
ftr-503	707	2	the	the	DET
ftr-503	707	3	other	other	ADJ
ftr-503	707	4	hand	hand	NOUN
ftr-503	707	5	,	,	PUNCT
ftr-503	707	6	if	if	SCONJ
ftr-503	707	7	the	the	DET
ftr-503	707	8	law	law	NOUN
ftr-503	707	9	school	school	NOUN
ftr-503	707	10	had	have	AUX
ftr-503	707	11	permitted	permit	VERB
ftr-503	707	12	the	the	DET
ftr-503	707	13	faculty	faculty	NOUN
ftr-503	707	14	member	member	NOUN
ftr-503	707	15	to	to	PART
ftr-503	707	16	retain	retain	VERB
ftr-503	707	17	the	the	DET
ftr-503	707	18	court	court	NOUN
ftr-503	707	19	-	-	PUNCT
ftr-503	707	20	awarded	award	VERB
ftr-503	707	21	fees	fee	NOUN
ftr-503	707	22	,	,	PUNCT
ftr-503	707	23	it	it	PRON
ftr-503	707	24	undoubtedly	undoubtedly	ADV
ftr-503	707	25	would	would	AUX
ftr-503	707	26	have	have	AUX
ftr-503	707	27	reduced	reduce	VERB
ftr-503	707	28	her	her	PRON
ftr-503	707	29	law	law	NOUN
ftr-503	707	30	school	school	NOUN
ftr-503	707	31	salary	salary	NOUN
ftr-503	707	32	by	by	ADP
ftr-503	707	33	a	a	DET
ftr-503	707	34	corresponding	corresponding	ADJ
ftr-503	707	35	amount	amount	NOUN
ftr-503	707	36	.	.	PUNCT
ftr-503	707	37	'	'	PUNCT
ftr-503	708	1	66	66	NUM
ftr-503	708	2	there	there	PRON
ftr-503	708	3	is	be	VERB
ftr-503	708	4	no	no	DET
ftr-503	708	5	reason	reason	NOUN
ftr-503	708	6	to	to	PART
ftr-503	708	7	believe	believe	VERB
ftr-503	708	8	that	that	DET
ftr-503	708	9	income	income	NOUN
ftr-503	708	10	either	either	CCONJ
ftr-503	708	11	was	be	AUX
ftr-503	708	12	intended	intend	VERB
ftr-503	708	13	to	to	PART
ftr-503	708	14	be	be	AUX
ftr-503	708	15	,	,	PUNCT
ftr-503	708	16	or	or	CCONJ
ftr-503	708	17	was	be	AUX
ftr-503	708	18	in	in	ADP
ftr-503	708	19	fact	fact	NOUN
ftr-503	708	20	being	be	AUX
ftr-503	708	21	,	,	PUNCT
ftr-503	708	22	shifted	shift	VERB
ftr-503	708	23	from	from	ADP
ftr-503	708	24	the	the	DET
ftr-503	708	25	faculty	faculty	NOUN
ftr-503	708	26	member	member	NOUN
ftr-503	708	27	to	to	ADP
ftr-503	708	28	the	the	DET
ftr-503	708	29	law	law	NOUN
ftr-503	708	30	school	school	NOUN
ftr-503	708	31	.	.	PUNCT
ftr-503	709	1	in	in	ADP
ftr-503	709	2	revenue	revenue	NOUN
ftr-503	709	3	ruling	rule	VERB
ftr-503	709	4	65	65	NUM
ftr-503	709	5	-	-	SYM
ftr-503	709	6	282	282	NUM
ftr-503	709	7	,	,	PUNCT
ftr-503	709	8	the	the	DET
ftr-503	709	9	attorneys	attorney	NOUN
ftr-503	709	10	in	in	ADP
ftr-503	709	11	the	the	DET
ftr-503	709	12	legal	legal	ADJ
ftr-503	709	13	aid	aid	NOUN
ftr-503	709	14	society	society	NOUN
ftr-503	709	15	received	receive	VERB
ftr-503	709	16	for	for	ADP
ftr-503	709	17	their	their	PRON
ftr-503	709	18	services	service	NOUN
ftr-503	709	19	and	and	CCONJ
ftr-503	709	20	their	their	PRON
ftr-503	709	21	agreement	agreement	NOUN
ftr-503	709	22	to	to	PART
ftr-503	709	23	pay	pay	VERB
ftr-503	709	24	over	over	ADP
ftr-503	709	25	to	to	ADP
ftr-503	709	26	the	the	DET
ftr-503	709	27	society	society	NOUN
ftr-503	709	28	all	all	DET
ftr-503	709	29	court	court	NOUN
ftr-503	709	30	-	-	PUNCT
ftr-503	709	31	awarded	award	VERB
ftr-503	709	32	fees	fee	NOUN
ftr-503	709	33	a	a	DET
ftr-503	709	34	fixed	fix	VERB
ftr-503	709	35	salary	salary	NOUN
ftr-503	709	36	and	and	CCONJ
ftr-503	709	37	presumably	presumably	ADV
ftr-503	709	38	the	the	DET
ftr-503	709	39	use	use	NOUN
ftr-503	709	40	of	of	ADP
ftr-503	709	41	office	office	NOUN
ftr-503	709	42	facilities	facility	NOUN
ftr-503	709	43	and	and	CCONJ
ftr-503	709	44	staff	staff	NOUN
ftr-503	709	45	support	support	NOUN
ftr-503	709	46	.	.	PUNCT
ftr-503	710	1	167	167	NUM
ftr-503	711	1	if	if	SCONJ
ftr-503	711	2	this	this	DET
ftr-503	711	3	package	package	NOUN
ftr-503	711	4	of	of	ADP
ftr-503	711	5	benefits	benefit	NOUN
ftr-503	711	6	did	do	AUX
ftr-503	711	7	not	not	PART
ftr-503	711	8	fully	fully	ADV
ftr-503	711	9	compensate	compensate	VERB
ftr-503	711	10	the	the	DET
ftr-503	711	11	attorneys	attorney	NOUN
ftr-503	711	12	,	,	PUNCT
ftr-503	711	13	they	they	PRON
ftr-503	711	14	presumably	presumably	ADV
ftr-503	711	15	would	would	AUX
ftr-503	711	16	not	not	PART
ftr-503	711	17	have	have	AUX
ftr-503	711	18	accepted	accept	VERB
ftr-503	711	19	employment	employment	NOUN
ftr-503	711	20	from	from	ADP
ftr-503	711	21	the	the	DET
ftr-503	711	22	society	society	NOUN
ftr-503	711	23	.	.	PUNCT
ftr-503	712	1	again	again	ADV
ftr-503	712	2	,	,	PUNCT
ftr-503	712	3	there	there	PRON
ftr-503	712	4	is	be	VERB
ftr-503	712	5	no	no	DET
ftr-503	712	6	evidence	evidence	NOUN
ftr-503	712	7	that	that	SCONJ
ftr-503	712	8	these	these	DET
ftr-503	712	9	attorneys	attorney	NOUN
ftr-503	712	10	intended	intend	VERB
ftr-503	712	11	to	to	PART
ftr-503	712	12	,	,	PUNCT
ftr-503	712	13	or	or	CCONJ
ftr-503	712	14	did	do	AUX
ftr-503	712	15	in	in	ADP
ftr-503	712	16	fact	fact	NOUN
ftr-503	712	17	,	,	PUNCT
ftr-503	712	18	shift	shift	VERB
ftr-503	712	19	any	any	DET
ftr-503	712	20	income	income	NOUN
ftr-503	712	21	from	from	ADP
ftr-503	712	22	themselves	themselves	PRON
ftr-503	712	23	to	to	ADP
ftr-503	712	24	the	the	DET
ftr-503	712	25	society	society	NOUN
ftr-503	712	26	.	.	PUNCT
ftr-503	713	1	in	in	ADP
ftr-503	713	2	contrast	contrast	NOUN
ftr-503	713	3	,	,	PUNCT
ftr-503	713	4	in	in	ADP
ftr-503	713	5	the	the	DET
ftr-503	713	6	"	"	PUNCT
ftr-503	713	7	vow	vow	NOUN
ftr-503	713	8	-	-	PUNCT
ftr-503	713	9	of	of	ADP
ftr-503	713	10	-	-	PUNCT
ftr-503	713	11	poverty	poverty	NOUN
ftr-503	713	12	"	"	PUNCT
ftr-503	713	13	cases	case	NOUN
ftr-503	713	14	both	both	CCONJ
ftr-503	713	15	the	the	DET
ftr-503	713	16	intent	intent	NOUN
ftr-503	713	17	and	and	CCONJ
ftr-503	713	18	effect	effect	NOUN
ftr-503	713	19	of	of	ADP
ftr-503	713	20	gratuitously	gratuitously	ADV
ftr-503	713	21	shifting	shift	VERB
ftr-503	713	22	income	income	NOUN
ftr-503	713	23	from	from	ADP
ftr-503	713	24	the	the	DET
ftr-503	713	25	member	member	NOUN
ftr-503	713	26	to	to	ADP
ftr-503	713	27	the	the	DET
ftr-503	713	28	order	order	NOUN
ftr-503	713	29	were	be	AUX
ftr-503	713	30	present	present	ADJ
ftr-503	713	31	.	.	PUNCT
ftr-503	714	1	the	the	DET
ftr-503	714	2	member	member	NOUN
ftr-503	714	3	upon	upon	SCONJ
ftr-503	714	4	entering	enter	VERB
ftr-503	714	5	the	the	DET
ftr-503	714	6	order	order	NOUN
ftr-503	714	7	had	have	AUX
ftr-503	714	8	vowed	vow	VERB
ftr-503	714	9	"	"	PUNCT
ftr-503	714	10	never	never	ADV
ftr-503	714	11	[	[	X
ftr-503	714	12	to	to	PART
ftr-503	714	13	]	]	PUNCT
ftr-503	714	14	claim	claim	NOUN
ftr-503	714	15	or	or	CCONJ
ftr-503	714	16	demand	demand	NOUN
ftr-503	714	17	,	,	PUNCT
ftr-503	714	18	directly	directly	ADV
ftr-503	714	19	or	or	CCONJ
ftr-503	714	20	indirectly	indirectly	ADV
ftr-503	714	21	,	,	PUNCT
ftr-503	714	22	any	any	DET
ftr-503	714	23	wages	wage	NOUN
ftr-503	714	24	,	,	PUNCT
ftr-503	714	25	compensation	compensation	NOUN
ftr-503	714	26	,	,	PUNCT
ftr-503	714	27	remuneration	remuneration	NOUN
ftr-503	714	28	,	,	PUNCT
ftr-503	714	29	or	or	CCONJ
ftr-503	714	30	reward	reward	NOUN
ftr-503	714	31	...	...	PUNCT
ftr-503	714	32	for	for	ADP
ftr-503	714	33	the	the	DET
ftr-503	714	34	time	time	NOUN
ftr-503	714	35	or	or	CCONJ
ftr-503	714	36	for	for	ADP
ftr-503	714	37	the	the	DET
ftr-503	714	38	services	service	NOUN
ftr-503	714	39	or	or	CCONJ
ftr-503	714	40	work	work	NOUN
ftr-503	714	41	i	i	PRON
ftr-503	714	42	devote	devote	VERB
ftr-503	714	43	for	for	ADP
ftr-503	714	44	or	or	CCONJ
ftr-503	714	45	with	with	ADP
ftr-503	714	46	[	[	X
ftr-503	714	47	the	the	DET
ftr-503	714	48	order	order	NOUN
ftr-503	714	49	]	]	PUNCT
ftr-503	714	50	"	"	PUNCT
ftr-503	714	51	thereby	thereby	ADV
ftr-503	714	52	evidencing	evidence	VERB
ftr-503	714	53	his	his	PRON
ftr-503	714	54	intent	intent	NOUN
ftr-503	714	55	to	to	PART
ftr-503	714	56	benefit	benefit	VERB
ftr-503	714	57	the	the	DET
ftr-503	714	58	order	order	NOUN
ftr-503	714	59	,	,	PUNCT
ftr-503	714	60	t	t	PROPN
ftr-503	714	61	while	while	SCONJ
ftr-503	714	62	the	the	DET
ftr-503	714	63	disparity	disparity	NOUN
ftr-503	714	64	between	between	ADP
ftr-503	714	65	the	the	DET
ftr-503	714	66	amount	amount	NOUN
ftr-503	714	67	earned	earn	VERB
ftr-503	714	68	by	by	ADP
ftr-503	714	69	the	the	DET
ftr-503	714	70	member	member	NOUN
ftr-503	714	71	and	and	CCONJ
ftr-503	714	72	the	the	DET
ftr-503	714	73	small	small	ADJ
ftr-503	714	74	allowances	allowance	NOUN
ftr-503	714	75	he	he	PRON
ftr-503	714	76	was	be	AUX
ftr-503	714	77	permitted	permit	VERB
ftr-503	714	78	to	to	PART
ftr-503	714	79	retain	retain	VERB
ftr-503	714	80	for	for	ADP
ftr-503	714	81	his	his	PRON
ftr-503	714	82	subsistence	subsistence	NOUN
ftr-503	714	83	evidence	evidence	NOUN
ftr-503	714	84	the	the	DET
ftr-503	714	85	fact	fact	NOUN
ftr-503	714	86	that	that	SCONJ
ftr-503	714	87	income	income	NOUN
ftr-503	714	88	was	be	AUX
ftr-503	714	89	being	be	AUX
ftr-503	714	90	shifted	shift	VERB
ftr-503	714	91	.	.	PUNCT
ftr-503	715	1	as	as	SCONJ
ftr-503	715	2	shown	show	VERB
ftr-503	715	3	above	above	ADV
ftr-503	715	4	,	,	PUNCT
ftr-503	715	5	in	in	ADP
ftr-503	715	6	assignment	assignment	NOUN
ftr-503	715	7	for	for	ADP
ftr-503	715	8	consideration	consideration	NOUN
ftr-503	715	9	cases	case	NOUN
ftr-503	715	10	,	,	PUNCT
ftr-503	715	11	the	the	DET
ftr-503	715	12	earner	earner	NOUN
ftr-503	715	13	is	be	AUX
ftr-503	715	14	taxed	tax	VERB
ftr-503	715	15	only	only	ADV
ftr-503	715	16	on	on	ADP
ftr-503	715	17	the	the	DET
ftr-503	715	18	consideration	consideration	NOUN
ftr-503	715	19	he	he	PRON
ftr-503	715	20	receives	receive	VERB
ftr-503	715	21	in	in	ADP
ftr-503	715	22	exchange	exchange	NOUN
ftr-503	715	23	for	for	ADP
ftr-503	715	24	his	his	PRON
ftr-503	715	25	earned	earn	VERB
ftr-503	715	26	166	166	NUM
ftr-503	715	27	.	.	PUNCT
ftr-503	716	1	in	in	ADP
ftr-503	716	2	fact	fact	NOUN
ftr-503	716	3	,	,	PUNCT
ftr-503	716	4	many	many	ADJ
ftr-503	716	5	firms	firm	NOUN
ftr-503	716	6	and	and	CCONJ
ftr-503	716	7	businesses	business	NOUN
ftr-503	716	8	resolve	resolve	VERB
ftr-503	716	9	the	the	DET
ftr-503	716	10	"	"	PUNCT
ftr-503	716	11	'	'	PUNCT
ftr-503	716	12	outside	outside	ADJ
ftr-503	716	13	income	income	NOUN
ftr-503	716	14	"	"	PUNCT
ftr-503	716	15	issue	issue	NOUN
ftr-503	716	16	by	by	ADP
ftr-503	716	17	permitting	permit	VERB
ftr-503	716	18	the	the	DET
ftr-503	716	19	partner	partner	NOUN
ftr-503	716	20	or	or	CCONJ
ftr-503	716	21	employee	employee	NOUN
ftr-503	716	22	to	to	PART
ftr-503	716	23	keep	keep	VERB
ftr-503	716	24	the	the	DET
ftr-503	716	25	outside	outside	ADJ
ftr-503	716	26	income	income	NOUN
ftr-503	716	27	and	and	CCONJ
ftr-503	716	28	then	then	ADV
ftr-503	716	29	crediting	credit	VERB
ftr-503	716	30	the	the	DET
ftr-503	716	31	amount	amount	NOUN
ftr-503	716	32	of	of	ADP
ftr-503	716	33	such	such	ADJ
ftr-503	716	34	outside	outside	ADJ
ftr-503	716	35	income	income	NOUN
ftr-503	716	36	against	against	ADP
ftr-503	716	37	the	the	DET
ftr-503	716	38	amount	amount	NOUN
ftr-503	716	39	of	of	ADP
ftr-503	716	40	income	income	NOUN
ftr-503	716	41	the	the	DET
ftr-503	716	42	employee	employee	NOUN
ftr-503	716	43	or	or	CCONJ
ftr-503	716	44	partner	partner	NOUN
ftr-503	716	45	would	would	AUX
ftr-503	716	46	otherwise	otherwise	ADV
ftr-503	716	47	be	be	AUX
ftr-503	716	48	entitled	entitle	VERB
ftr-503	716	49	to	to	PART
ftr-503	716	50	receive	receive	VERB
ftr-503	716	51	.	.	PUNCT
ftr-503	717	1	for	for	ADP
ftr-503	717	2	an	an	DET
ftr-503	717	3	example	example	NOUN
ftr-503	717	4	of	of	ADP
ftr-503	717	5	such	such	DET
ftr-503	717	6	a	a	DET
ftr-503	717	7	provision	provision	NOUN
ftr-503	717	8	in	in	ADP
ftr-503	717	9	a	a	DET
ftr-503	717	10	partnership	partnership	NOUN
ftr-503	717	11	agreement	agreement	NOUN
ftr-503	717	12	and	and	CCONJ
ftr-503	717	13	a	a	DET
ftr-503	717	14	description	description	NOUN
ftr-503	717	15	of	of	ADP
ftr-503	717	16	how	how	SCONJ
ftr-503	717	17	it	it	PRON
ftr-503	717	18	operates	operate	VERB
ftr-503	717	19	,	,	PUNCT
ftr-503	717	20	see	see	VERB
ftr-503	717	21	raby	raby	PROPN
ftr-503	717	22	,	,	PUNCT
ftr-503	717	23	supra	supra	PROPN
ftr-503	717	24	note	note	NOUN
ftr-503	717	25	76	76	NUM
ftr-503	717	26	,	,	PUNCT
ftr-503	717	27	at	at	ADP
ftr-503	717	28	424	424	NUM
ftr-503	717	29	-	-	SYM
ftr-503	717	30	25	25	NUM
ftr-503	717	31	.	.	PUNCT
ftr-503	717	32	167	167	NUM
ftr-503	717	33	.	.	PUNCT
ftr-503	718	1	1965	1965	NUM
ftr-503	718	2	-	-	SYM
ftr-503	718	3	2	2	NUM
ftr-503	718	4	c.b	c.b	PROPN
ftr-503	718	5	.	.	PROPN
ftr-503	718	6	21	21	NUM
ftr-503	718	7	.	.	PUNCT
ftr-503	718	8	168	168	NUM
ftr-503	718	9	.	.	PUNCT
ftr-503	719	1	schuster	schuster	PROPN
ftr-503	719	2	v.	v.	PROPN
ftr-503	719	3	commissioner	commissioner	PROPN
ftr-503	719	4	,	,	PUNCT
ftr-503	719	5	800	800	NUM
ftr-503	719	6	f.2d	f.2d	ADP
ftr-503	719	7	672	672	NUM
ftr-503	719	8	,	,	PUNCT
ftr-503	719	9	673	673	NUM
ftr-503	719	10	(	(	PUNCT
ftr-503	719	11	7th	7th	ADJ
ftr-503	719	12	cir	cir	NOUN
ftr-503	719	13	.	.	PROPN
ftr-503	719	14	1986	1986	NUM
ftr-503	719	15	)	)	PUNCT
ftr-503	720	1	(	(	PUNCT
ftr-503	720	2	alterations	alteration	NOUN
ftr-503	720	3	in	in	ADP
ftr-503	720	4	original	original	ADJ
ftr-503	720	5	)	)	PUNCT
ftr-503	720	6	(	(	PUNCT
ftr-503	720	7	quoting	quote	VERB
ftr-503	720	8	vow	vow	NOUN
ftr-503	720	9	which	which	DET
ftr-503	720	10	sister	sister	NOUN
ftr-503	720	11	francine	francine	PROPN
ftr-503	720	12	schuster	schuster	PROPN
ftr-503	720	13	took	take	VERB
ftr-503	720	14	upon	upon	SCONJ
ftr-503	720	15	entering	enter	VERB
ftr-503	720	16	the	the	DET
ftr-503	720	17	order	order	NOUN
ftr-503	720	18	of	of	ADP
ftr-503	720	19	the	the	DET
ftr-503	720	20	adorers	adorer	NOUN
ftr-503	720	21	of	of	ADP
ftr-503	720	22	the	the	DET
ftr-503	720	23	blood	blood	NOUN
ftr-503	720	24	of	of	ADP
ftr-503	720	25	christ	christ	PROPN
ftr-503	720	26	)	)	PUNCT
ftr-503	720	27	.	.	PUNCT
ftr-503	721	1	the	the	DET
ftr-503	721	2	order	order	NOUN
ftr-503	721	3	's	's	PART
ftr-503	721	4	constitution	constitution	NOUN
ftr-503	721	5	provided	provide	VERB
ftr-503	721	6	that	that	SCONJ
ftr-503	721	7	a	a	DET
ftr-503	721	8	member	member	NOUN
ftr-503	721	9	withdrawing	withdraw	VERB
ftr-503	721	10	from	from	ADP
ftr-503	721	11	the	the	DET
ftr-503	721	12	order	order	NOUN
ftr-503	721	13	was	be	AUX
ftr-503	721	14	entitled	entitle	VERB
ftr-503	721	15	to	to	ADP
ftr-503	721	16	no	no	DET
ftr-503	721	17	compensation	compensation	NOUN
ftr-503	721	18	for	for	ADP
ftr-503	721	19	the	the	DET
ftr-503	721	20	work	work	NOUN
ftr-503	721	21	she	she	PRON
ftr-503	721	22	had	have	AUX
ftr-503	721	23	performed	perform	VERB
ftr-503	721	24	while	while	SCONJ
ftr-503	721	25	a	a	DET
ftr-503	721	26	member	member	NOUN
ftr-503	721	27	of	of	ADP
ftr-503	721	28	the	the	DET
ftr-503	721	29	order	order	NOUN
ftr-503	721	30	,	,	PUNCT
ftr-503	721	31	since	since	SCONJ
ftr-503	721	32	"	"	PUNCT
ftr-503	721	33	like	like	ADP
ftr-503	721	34	all	all	DET
ftr-503	721	35	the	the	DET
ftr-503	721	36	adorers	adorer	NOUN
ftr-503	721	37	of	of	ADP
ftr-503	721	38	the	the	DET
ftr-503	721	39	blood	blood	NOUN
ftr-503	721	40	of	of	ADP
ftr-503	721	41	christ	christ	PROPN
ftr-503	721	42	.	.	PUNCT
ftr-503	722	1	she	she	PRON
ftr-503	722	2	freely	freely	ADV
ftr-503	722	3	chose	choose	VERB
ftr-503	722	4	to	to	PART
ftr-503	722	5	serve	serve	VERB
ftr-503	722	6	the	the	DET
ftr-503	722	7	lord	lord	PROPN
ftr-503	722	8	and	and	CCONJ
ftr-503	722	9	his	his	PRON
ftr-503	722	10	people	people	NOUN
ftr-503	722	11	in	in	ADP
ftr-503	722	12	a	a	DET
ftr-503	722	13	life	life	NOUN
ftr-503	722	14	of	of	ADP
ftr-503	722	15	poverty	poverty	NOUN
ftr-503	722	16	,	,	PUNCT
ftr-503	722	17	without	without	ADP
ftr-503	722	18	personal	personal	ADJ
ftr-503	722	19	gain	gain	NOUN
ftr-503	722	20	.	.	PUNCT
ftr-503	722	21	"	"	PUNCT
ftr-503	723	1	schuster	schuster	NOUN
ftr-503	723	2	.	.	PUNCT
ftr-503	724	1	84	84	NUM
ftr-503	724	2	t.c	t.c	PROPN
ftr-503	724	3	.	.	PUNCT
ftr-503	725	1	at	at	ADP
ftr-503	725	2	767	767	NUM
ftr-503	725	3	(	(	PUNCT
ftr-503	725	4	quoting	quote	VERB
ftr-503	725	5	the	the	DET
ftr-503	725	6	order	order	NOUN
ftr-503	725	7	's	's	PART
ftr-503	725	8	constitution	constitution	NOUN
ftr-503	725	9	)	)	PUNCT
ftr-503	725	10	.	.	PUNCT
ftr-503	726	1	see	see	VERB
ftr-503	726	2	generally	generally	ADV
ftr-503	726	3	sharon	sharon	PROPN
ftr-503	726	4	l.	l.	PROPN
ftr-503	726	5	holland	holland	PROPN
ftr-503	726	6	.	.	PUNCT
ftr-503	727	1	title	title	NOUN
ftr-503	727	2	1	1	NUM
ftr-503	727	3	:	:	PUNCT
ftr-503	727	4	norms	norm	NOUN
ftr-503	727	5	common	common	ADJ
ftr-503	727	6	to	to	ADP
ftr-503	727	7	all	all	DET
ftr-503	727	8	institutes	institute	NOUN
ftr-503	727	9	of	of	ADP
ftr-503	727	10	consecrated	consecrated	ADJ
ftr-503	727	11	life	life	NOUN
ftr-503	727	12	[	[	X
ftr-503	727	13	cc	cc	NOUN
ftr-503	727	14	.	.	PROPN
ftr-503	727	15	573	573	NUM
ftr-503	727	16	-	-	SYM
ftr-503	727	17	6061	6061	NUM
ftr-503	727	18	,	,	PUNCT
ftr-503	727	19	in	in	ADP
ftr-503	727	20	the	the	DET
ftr-503	727	21	code	code	NOUN
ftr-503	727	22	of	of	ADP
ftr-503	727	23	canon	canon	NOUN
ftr-503	727	24	law	law	NOUN
ftr-503	727	25	:	:	PUNCT
ftr-503	727	26	a	a	DET
ftr-503	727	27	text	text	NOUN
ftr-503	727	28	and	and	CCONJ
ftr-503	727	29	commentary	commentary	NOUN
ftr-503	727	30	453	453	NUM
ftr-503	727	31	,	,	PUNCT
ftr-503	727	32	465	465	NUM
ftr-503	727	33	-	-	SYM
ftr-503	727	34	66	66	NUM
ftr-503	727	35	(	(	PUNCT
ftr-503	727	36	james	james	PROPN
ftr-503	727	37	a.	a.	PROPN
ftr-503	727	38	coriden	coriden	PROPN
ftr-503	727	39	et	et	PROPN
ftr-503	727	40	al	al	PROPN
ftr-503	727	41	.	.	PUNCT
ftr-503	728	1	eds	eds	PROPN
ftr-503	728	2	.	.	PROPN
ftr-503	728	3	,	,	PUNCT
ftr-503	728	4	1985	1985	NUM
ftr-503	728	5	)	)	PUNCT
ftr-503	728	6	(	(	PUNCT
ftr-503	728	7	quoting	quote	VERB
ftr-503	728	8	and	and	CCONJ
ftr-503	728	9	commenting	comment	VERB
ftr-503	728	10	on	on	ADP
ftr-503	728	11	canon	canon	NOUN
ftr-503	728	12	600	600	NUM
ftr-503	728	13	,	,	PUNCT
ftr-503	728	14	which	which	PRON
ftr-503	728	15	elaborates	elaborate	VERB
ftr-503	728	16	on	on	ADP
ftr-503	728	17	requirement	requirement	NOUN
ftr-503	728	18	of	of	ADP
ftr-503	728	19	poverty	poverty	NOUN
ftr-503	728	20	imposed	impose	VERB
ftr-503	728	21	on	on	ADP
ftr-503	728	22	all	all	DET
ftr-503	728	23	members	member	NOUN
ftr-503	728	24	of	of	ADP
ftr-503	728	25	roman	roman	ADJ
ftr-503	728	26	catholic	catholic	ADJ
ftr-503	728	27	religious	religious	ADJ
ftr-503	728	28	orders	order	NOUN
ftr-503	728	29	)	)	PUNCT
ftr-503	728	30	.	.	PUNCT
ftr-503	729	1	19931	19931	NUM
ftr-503	729	2	florida	florida	PROPN
ftr-503	729	3	tax	tax	PROPN
ftr-503	729	4	review	review	NOUN
ftr-503	729	5	income	income	NOUN
ftr-503	729	6	.	.	PUNCT
ftr-503	730	1	'69	'69	X
ftr-503	730	2	this	this	DET
ftr-503	730	3	principle	principle	NOUN
ftr-503	730	4	produces	produce	VERB
ftr-503	730	5	the	the	DET
ftr-503	730	6	following	follow	VERB
ftr-503	730	7	results	result	NOUN
ftr-503	730	8	.	.	PUNCT
ftr-503	731	1	in	in	ADP
ftr-503	731	2	schneer	schneer	NOUN
ftr-503	731	3	,	,	PUNCT
ftr-503	731	4	the	the	DET
ftr-503	731	5	taxpayer	taxpayer	NOUN
ftr-503	731	6	would	would	AUX
ftr-503	731	7	be	be	AUX
ftr-503	731	8	taxed	tax	VERB
ftr-503	731	9	only	only	ADV
ftr-503	731	10	on	on	ADP
ftr-503	731	11	the	the	DET
ftr-503	731	12	consideration	consideration	NOUN
ftr-503	731	13	he	he	PRON
ftr-503	731	14	received	receive	VERB
ftr-503	731	15	for	for	ADP
ftr-503	731	16	surrendering	surrender	VERB
ftr-503	731	17	his	his	PRON
ftr-503	731	18	right	right	NOUN
ftr-503	731	19	to	to	PART
ftr-503	731	20	receive	receive	VERB
ftr-503	731	21	payments	payment	NOUN
ftr-503	731	22	from	from	ADP
ftr-503	731	23	the	the	DET
ftr-503	731	24	first	first	ADJ
ftr-503	731	25	fin	fin	NOUN
ftr-503	731	26	,	,	PUNCT
ftr-503	731	27	that	that	ADV
ftr-503	731	28	is	is	ADV
ftr-503	731	29	,	,	PUNCT
ftr-503	731	30	on	on	ADP
ftr-503	731	31	his	his	PRON
ftr-503	731	32	distributive	distributive	ADJ
ftr-503	731	33	share	share	NOUN
ftr-503	731	34	in	in	ADP
ftr-503	731	35	the	the	DET
ftr-503	731	36	firm	firm	NOUN
ftr-503	731	37	's	's	PART
ftr-503	731	38	profits	profit	NOUN
ftr-503	731	39	.	.	PUNCT
ftr-503	732	1	7	7	NUM
ftr-503	732	2	°	°	NOUN
ftr-503	732	3	in	in	ADP
ftr-503	732	4	the	the	DET
ftr-503	732	5	legal	legal	ADJ
ftr-503	732	6	aid	aid	NOUN
ftr-503	732	7	society	society	NOUN
ftr-503	732	8	ruling	ruling	NOUN
ftr-503	732	9	,	,	PUNCT
ftr-503	732	10	the	the	DET
ftr-503	732	11	attorneys	attorney	NOUN
ftr-503	732	12	would	would	AUX
ftr-503	732	13	be	be	AUX
ftr-503	732	14	taxed	tax	VERB
ftr-503	732	15	only	only	ADV
ftr-503	732	16	on	on	ADP
ftr-503	732	17	the	the	DET
ftr-503	732	18	consideration	consideration	NOUN
ftr-503	732	19	they	they	PRON
ftr-503	732	20	received	receive	VERB
ftr-503	732	21	for	for	ADP
ftr-503	732	22	surrendering	surrender	VERB
ftr-503	732	23	their	their	PRON
ftr-503	732	24	right	right	NOUN
ftr-503	732	25	to	to	ADP
ftr-503	732	26	court	court	NOUN
ftr-503	732	27	-	-	PUNCT
ftr-503	732	28	awarded	award	VERB
ftr-503	732	29	attorneys	attorney	NOUN
ftr-503	732	30	'	'	PART
ftr-503	732	31	fees	fee	NOUN
ftr-503	732	32	,	,	PUNCT
ftr-503	732	33	that	that	ADV
ftr-503	732	34	is	is	ADV
ftr-503	732	35	,	,	PUNCT
ftr-503	732	36	on	on	ADP
ftr-503	732	37	their	their	PRON
ftr-503	732	38	fixed	fix	VERB
ftr-503	732	39	salaries	salary	NOUN
ftr-503	732	40	.	.	PUNCT
ftr-503	733	1	in	in	ADP
ftr-503	733	2	the	the	DET
ftr-503	733	3	law	law	NOUN
ftr-503	733	4	school	school	NOUN
ftr-503	733	5	clinic	clinic	NOUN
ftr-503	733	6	ruling	ruling	NOUN
ftr-503	733	7	,	,	PUNCT
ftr-503	733	8	the	the	DET
ftr-503	733	9	faculty	faculty	NOUN
ftr-503	733	10	member	member	NOUN
ftr-503	733	11	would	would	AUX
ftr-503	733	12	be	be	AUX
ftr-503	733	13	taxed	tax	VERB
ftr-503	733	14	only	only	ADV
ftr-503	733	15	on	on	ADP
ftr-503	733	16	the	the	DET
ftr-503	733	17	consideration	consideration	NOUN
ftr-503	733	18	she	she	PRON
ftr-503	733	19	received	receive	VERB
ftr-503	733	20	for	for	ADP
ftr-503	733	21	surrendering	surrender	VERB
ftr-503	733	22	her	her	PRON
ftr-503	733	23	right	right	NOUN
ftr-503	733	24	to	to	ADP
ftr-503	733	25	court	court	NOUN
ftr-503	733	26	-	-	PUNCT
ftr-503	733	27	awarded	award	VERB
ftr-503	733	28	fees	fee	NOUN
ftr-503	733	29	,	,	PUNCT
ftr-503	733	30	that	that	ADV
ftr-503	733	31	is	is	ADV
ftr-503	733	32	,	,	PUNCT
ftr-503	733	33	on	on	ADP
ftr-503	733	34	the	the	DET
ftr-503	733	35	portion	portion	NOUN
ftr-503	733	36	of	of	ADP
ftr-503	733	37	her	her	PRON
ftr-503	733	38	law	law	NOUN
ftr-503	733	39	school	school	NOUN
ftr-503	733	40	salary	salary	NOUN
ftr-503	733	41	allocable	allocable	ADJ
ftr-503	733	42	to	to	ADP
ftr-503	733	43	her	she	PRON
ftr-503	733	44	running	running	NOUN
ftr-503	733	45	of	of	ADP
ftr-503	733	46	the	the	DET
ftr-503	733	47	legal	legal	ADJ
ftr-503	733	48	clinic	clinic	NOUN
ftr-503	733	49	program	program	NOUN
ftr-503	733	50	.	.	PUNCT
ftr-503	734	1	in	in	ADP
ftr-503	734	2	contrast	contrast	NOUN
ftr-503	734	3	,	,	PUNCT
ftr-503	734	4	the	the	DET
ftr-503	734	5	vow	vow	NOUN
ftr-503	734	6	-	-	PUNCT
ftr-503	734	7	of	of	ADP
ftr-503	734	8	-	-	PUNCT
ftr-503	734	9	poverty	poverty	NOUN
ftr-503	734	10	cases	case	NOUN
ftr-503	734	11	involve	involve	VERB
ftr-503	734	12	gratuitous	gratuitous	ADJ
ftr-503	734	13	assignments	assignment	NOUN
ftr-503	734	14	of	of	ADP
ftr-503	734	15	income	income	NOUN
ftr-503	734	16	,	,	PUNCT
ftr-503	734	17	and	and	CCONJ
ftr-503	734	18	,	,	PUNCT
ftr-503	734	19	as	as	SCONJ
ftr-503	734	20	discussed	discuss	VERB
ftr-503	734	21	below	below	ADV
ftr-503	734	22	,	,	PUNCT
ftr-503	734	23	the	the	DET
ftr-503	734	24	member	member	NOUN
ftr-503	734	25	of	of	ADP
ftr-503	734	26	the	the	DET
ftr-503	734	27	religious	religious	ADJ
ftr-503	734	28	order	order	NOUN
ftr-503	734	29	should	should	AUX
ftr-503	734	30	be	be	AUX
ftr-503	734	31	taxed	tax	VERB
ftr-503	734	32	on	on	ADP
ftr-503	734	33	the	the	DET
ftr-503	734	34	income	income	NOUN
ftr-503	734	35	his	his	PRON
ftr-503	734	36	personal	personal	ADJ
ftr-503	734	37	services	service	NOUN
ftr-503	734	38	generated	generate	VERB
ftr-503	734	39	,	,	PUNCT
ftr-503	734	40	that	that	ADV
ftr-503	734	41	is	is	ADV
ftr-503	734	42	,	,	PUNCT
ftr-503	734	43	on	on	ADP
ftr-503	734	44	the	the	DET
ftr-503	734	45	compensation	compensation	NOUN
ftr-503	734	46	that	that	SCONJ
ftr-503	734	47	the	the	DET
ftr-503	734	48	third	third	ADJ
ftr-503	734	49	-	-	PUNCT
ftr-503	734	50	party	party	NOUN
ftr-503	734	51	employer	employer	NOUN
ftr-503	734	52	paid	pay	VERB
ftr-503	734	53	for	for	ADP
ftr-503	734	54	his	his	PRON
ftr-503	734	55	services	service	NOUN
ftr-503	734	56	.	.	PUNCT
ftr-503	735	1	these	these	PRON
ftr-503	735	2	indicated	indicate	VERB
ftr-503	735	3	results	result	NOUN
ftr-503	735	4	dovetail	dovetail	NOUN
ftr-503	735	5	perfectly	perfectly	ADV
ftr-503	735	6	with	with	ADP
ftr-503	735	7	the	the	DET
ftr-503	735	8	actual	actual	ADJ
ftr-503	735	9	holdings	holding	NOUN
ftr-503	735	10	in	in	ADP
ftr-503	735	11	those	those	DET
ftr-503	735	12	cases	case	NOUN
ftr-503	735	13	.	.	PUNCT
ftr-503	736	1	note	note	NOUN
ftr-503	736	2	,	,	PUNCT
ftr-503	736	3	however	however	ADV
ftr-503	736	4	,	,	PUNCT
ftr-503	736	5	that	that	SCONJ
ftr-503	736	6	these	these	DET
ftr-503	736	7	results	result	NOUN
ftr-503	736	8	were	be	AUX
ftr-503	736	9	obtained	obtain	VERB
ftr-503	736	10	under	under	ADP
ftr-503	736	11	an	an	DET
ftr-503	736	12	approach	approach	NOUN
ftr-503	736	13	having	have	VERB
ftr-503	736	14	nothing	nothing	PRON
ftr-503	736	15	to	to	PART
ftr-503	736	16	do	do	VERB
ftr-503	736	17	with	with	ADP
ftr-503	736	18	the	the	DET
ftr-503	736	19	"	"	PUNCT
ftr-503	736	20	similarity	similarity	NOUN
ftr-503	736	21	"	"	PUNCT
ftr-503	736	22	or	or	CCONJ
ftr-503	736	23	"	"	PUNCT
ftr-503	736	24	agency	agency	NOUN
ftr-503	736	25	"	"	PUNCT
ftr-503	736	26	rationales	rationale	NOUN
ftr-503	736	27	asserted	assert	VERB
ftr-503	736	28	in	in	ADP
ftr-503	736	29	the	the	DET
ftr-503	736	30	those	those	DET
ftr-503	736	31	cases	case	NOUN
ftr-503	736	32	and	and	CCONJ
ftr-503	736	33	rulings	ruling	NOUN
ftr-503	736	34	.	.	PUNCT
ftr-503	737	1	as	as	SCONJ
ftr-503	737	2	shown	show	VERB
ftr-503	737	3	above	above	ADV
ftr-503	737	4	,	,	PUNCT
ftr-503	737	5	the	the	DET
ftr-503	737	6	"	"	PUNCT
ftr-503	737	7	similarity	similarity	NOUN
ftr-503	737	8	"	"	PUNCT
ftr-503	737	9	and	and	CCONJ
ftr-503	737	10	"	"	PUNCT
ftr-503	737	11	agency	agency	NOUN
ftr-503	737	12	"	"	PUNCT
ftr-503	737	13	tests	test	NOUN
ftr-503	737	14	provide	provide	VERB
ftr-503	737	15	no	no	DET
ftr-503	737	16	intelligible	intelligible	ADJ
ftr-503	737	17	reason	reason	NOUN
ftr-503	737	18	for	for	ADP
ftr-503	737	19	applying	apply	VERB
ftr-503	737	20	or	or	CCONJ
ftr-503	737	21	not	not	PART
ftr-503	737	22	applying	apply	VERB
ftr-503	737	23	the	the	DET
ftr-503	737	24	assignment	assignment	NOUN
ftr-503	737	25	of	of	ADP
ftr-503	737	26	income	income	NOUN
ftr-503	737	27	doctrine	doctrine	NOUN
ftr-503	737	28	.	.	PUNCT
ftr-503	737	29	'	'	PUNCT
ftr-503	738	1	moreover	moreover	ADV
ftr-503	738	2	,	,	PUNCT
ftr-503	738	3	they	they	PRON
ftr-503	738	4	have	have	AUX
ftr-503	738	5	been	be	AUX
ftr-503	738	6	applied	apply	VERB
ftr-503	738	7	so	so	ADV
ftr-503	738	8	inconsistently	inconsistently	ADV
ftr-503	738	9	from	from	ADP
ftr-503	738	10	one	one	NUM
ftr-503	738	11	case	case	NOUN
ftr-503	738	12	to	to	ADP
ftr-503	738	13	another	another	PRON
ftr-503	738	14	as	as	SCONJ
ftr-503	738	15	the	the	DET
ftr-503	738	16	courts	court	NOUN
ftr-503	738	17	and	and	CCONJ
ftr-503	738	18	the	the	DET
ftr-503	738	19	service	service	NOUN
ftr-503	738	20	have	have	AUX
ftr-503	738	21	strained	strain	VERB
ftr-503	738	22	to	to	PART
ftr-503	738	23	reach	reach	VERB
ftr-503	738	24	the	the	DET
ftr-503	738	25	"	"	PUNCT
ftr-503	738	26	correct	correct	ADJ
ftr-503	738	27	"	"	PUNCT
ftr-503	738	28	result	result	NOUN
ftr-503	738	29	,	,	PUNCT
ftr-503	738	30	that	that	SCONJ
ftr-503	738	31	these	these	DET
ftr-503	738	32	tests	test	NOUN
ftr-503	738	33	afford	afford	VERB
ftr-503	738	34	no	no	DET
ftr-503	738	35	basis	basis	NOUN
ftr-503	738	36	for	for	ADP
ftr-503	738	37	predicting	predict	VERB
ftr-503	738	38	results	result	NOUN
ftr-503	738	39	or	or	CCONJ
ftr-503	738	40	structuring	structuring	NOUN
ftr-503	738	41	transactions	transaction	NOUN
ftr-503	738	42	.	.	PUNCT
ftr-503	739	1	172	172	NUM
ftr-503	739	2	in	in	ADP
ftr-503	739	3	contrast	contrast	NOUN
ftr-503	739	4	,	,	PUNCT
ftr-503	739	5	the	the	DET
ftr-503	739	6	approach	approach	NOUN
ftr-503	739	7	169	169	NUM
ftr-503	739	8	.	.	PUNCT
ftr-503	740	1	see	see	VERB
ftr-503	740	2	discussion	discussion	NOUN
ftr-503	740	3	supra	supra	PROPN
ftr-503	740	4	part	part	NOUN
ftr-503	740	5	ii.d	ii.d	PRON
ftr-503	740	6	.	.	PUNCT
ftr-503	741	1	170	170	NUM
ftr-503	741	2	.	.	PUNCT
ftr-503	742	1	there	there	PRON
ftr-503	742	2	has	have	AUX
ftr-503	742	3	been	be	AUX
ftr-503	742	4	an	an	DET
ftr-503	742	5	ongoing	ongoing	ADJ
ftr-503	742	6	controversy	controversy	NOUN
ftr-503	742	7	as	as	ADP
ftr-503	742	8	to	to	ADP
ftr-503	742	9	whether	whether	SCONJ
ftr-503	742	10	a	a	DET
ftr-503	742	11	taxpayer	taxpayer	NOUN
ftr-503	742	12	's	's	PART
ftr-503	742	13	receipt	receipt	NOUN
ftr-503	742	14	of	of	ADP
ftr-503	742	15	a	a	DET
ftr-503	742	16	profits	profit	NOUN
ftr-503	742	17	interest	interest	NOUN
ftr-503	742	18	in	in	ADP
ftr-503	742	19	a	a	DET
ftr-503	742	20	partnership	partnership	NOUN
ftr-503	742	21	in	in	ADP
ftr-503	742	22	exchange	exchange	NOUN
ftr-503	742	23	for	for	ADP
ftr-503	742	24	services	service	NOUN
ftr-503	742	25	is	be	AUX
ftr-503	742	26	a	a	DET
ftr-503	742	27	taxable	taxable	ADJ
ftr-503	742	28	event	event	NOUN
ftr-503	742	29	requiring	require	VERB
ftr-503	742	30	the	the	DET
ftr-503	742	31	taxpayer	taxpayer	NOUN
ftr-503	742	32	to	to	PART
ftr-503	742	33	report	report	VERB
ftr-503	742	34	immediately	immediately	ADV
ftr-503	742	35	as	as	SCONJ
ftr-503	742	36	income	income	VERB
ftr-503	742	37	the	the	DET
ftr-503	742	38	present	present	ADJ
ftr-503	742	39	value	value	NOUN
ftr-503	742	40	of	of	ADP
ftr-503	742	41	the	the	DET
ftr-503	742	42	profits	profit	NOUN
ftr-503	742	43	interest	interest	NOUN
ftr-503	742	44	,	,	PUNCT
ftr-503	742	45	or	or	CCONJ
ftr-503	742	46	whether	whether	SCONJ
ftr-503	742	47	the	the	DET
ftr-503	742	48	taxpayer	taxpayer	NOUN
ftr-503	742	49	need	need	VERB
ftr-503	742	50	only	only	ADJ
ftr-503	742	51	report	report	NOUN
ftr-503	742	52	as	as	SCONJ
ftr-503	742	53	income	income	VERB
ftr-503	742	54	his	his	PRON
ftr-503	742	55	distributive	distributive	ADJ
ftr-503	742	56	share	share	NOUN
ftr-503	742	57	of	of	ADP
ftr-503	742	58	the	the	DET
ftr-503	742	59	partnership	partnership	NOUN
ftr-503	742	60	's	's	PART
ftr-503	742	61	profits	profit	NOUN
ftr-503	742	62	when	when	SCONJ
ftr-503	742	63	and	and	CCONJ
ftr-503	742	64	as	as	SCONJ
ftr-503	742	65	they	they	PRON
ftr-503	742	66	are	be	AUX
ftr-503	742	67	earned	earn	VERB
ftr-503	742	68	by	by	ADP
ftr-503	742	69	the	the	DET
ftr-503	742	70	partnership	partnership	NOUN
ftr-503	742	71	.	.	PUNCT
ftr-503	743	1	see	see	VERB
ftr-503	743	2	generally	generally	ADV
ftr-503	743	3	i	i	PRON
ftr-503	743	4	arthur	arthur	PROPN
ftr-503	743	5	b.	b.	PROPN
ftr-503	743	6	willis	willis	PROPN
ftr-503	743	7	et	et	PROPN
ftr-503	743	8	al	al	PROPN
ftr-503	743	9	.	.	PROPN
ftr-503	743	10	,	,	PUNCT
ftr-503	743	11	partnership	partnership	NOUN
ftr-503	743	12	taxation	taxation	NOUN
ftr-503	743	13	ch	ch	NOUN
ftr-503	743	14	.	.	PROPN
ftr-503	744	1	46	46	NUM
ftr-503	744	2	(	(	PUNCT
ftr-503	744	3	4th	4th	ADJ
ftr-503	744	4	ed	ed	NOUN
ftr-503	744	5	.	.	PROPN
ftr-503	744	6	1993	1993	NUM
ftr-503	744	7	)	)	PUNCT
ftr-503	744	8	.	.	PUNCT
ftr-503	745	1	contrary	contrary	ADJ
ftr-503	745	2	to	to	ADP
ftr-503	745	3	the	the	DET
ftr-503	745	4	hopes	hope	NOUN
ftr-503	745	5	of	of	ADP
ftr-503	745	6	the	the	DET
ftr-503	745	7	legal	legal	ADJ
ftr-503	745	8	profession	profession	NOUN
ftr-503	745	9	,	,	PUNCT
ftr-503	745	10	the	the	DET
ftr-503	745	11	eighth	eighth	ADJ
ftr-503	745	12	circuit	circuit	NOUN
ftr-503	745	13	's	's	PART
ftr-503	745	14	decision	decision	NOUN
ftr-503	745	15	in	in	ADP
ftr-503	745	16	campbell	campbell	PROPN
ftr-503	745	17	v.	v.	PROPN
ftr-503	745	18	commissioner	commissioner	PROPN
ftr-503	745	19	,	,	PUNCT
ftr-503	745	20	943	943	NUM
ftr-503	745	21	f.2d	f.2d	SYM
ftr-503	745	22	815	815	NUM
ftr-503	745	23	(	(	PUNCT
ftr-503	745	24	8th	8th	ADJ
ftr-503	745	25	cir	cir	NOUN
ftr-503	745	26	.	.	PROPN
ftr-503	745	27	1991	1991	NUM
ftr-503	745	28	)	)	PUNCT
ftr-503	745	29	,	,	PUNCT
ftr-503	745	30	did	do	AUX
ftr-503	745	31	not	not	PART
ftr-503	745	32	resolve	resolve	VERB
ftr-503	745	33	the	the	DET
ftr-503	745	34	basic	basic	ADJ
ftr-503	745	35	issue	issue	NOUN
ftr-503	745	36	since	since	SCONJ
ftr-503	745	37	it	it	PRON
ftr-503	745	38	held	hold	VERB
ftr-503	745	39	in	in	ADP
ftr-503	745	40	favor	favor	NOUN
ftr-503	745	41	of	of	ADP
ftr-503	745	42	the	the	DET
ftr-503	745	43	taxpayer	taxpayer	NOUN
ftr-503	745	44	on	on	ADP
ftr-503	745	45	the	the	DET
ftr-503	745	46	ground	ground	NOUN
ftr-503	745	47	that	that	SCONJ
ftr-503	745	48	his	his	PRON
ftr-503	745	49	particular	particular	ADJ
ftr-503	745	50	profits	profit	NOUN
ftr-503	745	51	interest	interest	NOUN
ftr-503	745	52	lacked	lack	VERB
ftr-503	745	53	fair	fair	ADJ
ftr-503	745	54	market	market	NOUN
ftr-503	745	55	value	value	NOUN
ftr-503	745	56	at	at	ADP
ftr-503	745	57	the	the	DET
ftr-503	745	58	time	time	NOUN
ftr-503	745	59	of	of	ADP
ftr-503	745	60	receipt	receipt	NOUN
ftr-503	745	61	and	and	CCONJ
ftr-503	745	62	did	do	AUX
ftr-503	745	63	not	not	PART
ftr-503	745	64	pass	pass	VERB
ftr-503	745	65	on	on	ADP
ftr-503	745	66	the	the	DET
ftr-503	745	67	question	question	NOUN
ftr-503	745	68	of	of	ADP
ftr-503	745	69	whether	whether	SCONJ
ftr-503	745	70	receipt	receipt	NOUN
ftr-503	745	71	of	of	ADP
ftr-503	745	72	a	a	DET
ftr-503	745	73	profits	profit	NOUN
ftr-503	745	74	interest	interest	NOUN
ftr-503	745	75	is	be	AUX
ftr-503	745	76	,	,	PUNCT
ftr-503	745	77	as	as	ADP
ftr-503	745	78	a	a	DET
ftr-503	745	79	matter	matter	NOUN
ftr-503	745	80	of	of	ADP
ftr-503	745	81	law	law	NOUN
ftr-503	745	82	,	,	PUNCT
ftr-503	745	83	nontaxable	nontaxable	ADJ
ftr-503	745	84	.	.	PUNCT
ftr-503	746	1	i	i	PRON
ftr-503	746	2	d.	d.	PROPN
ftr-503	746	3	at	at	ADP
ftr-503	746	4	823	823	NUM
ftr-503	746	5	.	.	PUNCT
ftr-503	747	1	the	the	DET
ftr-503	747	2	internal	internal	ADJ
ftr-503	747	3	revenue	revenue	NOUN
ftr-503	747	4	service	service	NOUN
ftr-503	747	5	recently	recently	ADV
ftr-503	747	6	issued	issue	VERB
ftr-503	747	7	rev	rev	PROPN
ftr-503	747	8	.	.	PROPN
ftr-503	747	9	proc	proc	PROPN
ftr-503	747	10	.	.	PUNCT
ftr-503	748	1	93	93	NUM
ftr-503	748	2	-	-	SYM
ftr-503	748	3	27	27	NUM
ftr-503	748	4	,	,	PUNCT
ftr-503	748	5	in	in	ADP
ftr-503	748	6	which	which	PRON
ftr-503	748	7	it	it	PRON
ftr-503	748	8	stated	state	VERB
ftr-503	748	9	that	that	SCONJ
ftr-503	748	10	it	it	PRON
ftr-503	748	11	would	would	AUX
ftr-503	748	12	not	not	PART
ftr-503	748	13	treat	treat	VERB
ftr-503	748	14	receipt	receipt	NOUN
ftr-503	748	15	of	of	ADP
ftr-503	748	16	a	a	DET
ftr-503	748	17	profits	profit	NOUN
ftr-503	748	18	interest	interest	NOUN
ftr-503	748	19	in	in	ADP
ftr-503	748	20	a	a	DET
ftr-503	748	21	partnership	partnership	NOUN
ftr-503	748	22	as	as	ADP
ftr-503	748	23	a	a	DET
ftr-503	748	24	taxable	taxable	ADJ
ftr-503	748	25	event	event	NOUN
ftr-503	748	26	;	;	PUNCT
ftr-503	748	27	however	however	ADV
ftr-503	748	28	,	,	PUNCT
ftr-503	748	29	the	the	DET
ftr-503	748	30	revenue	revenue	NOUN
ftr-503	748	31	procedure	procedure	NOUN
ftr-503	748	32	does	do	AUX
ftr-503	748	33	not	not	PART
ftr-503	748	34	apply	apply	VERB
ftr-503	748	35	where	where	SCONJ
ftr-503	748	36	(	(	PUNCT
ftr-503	748	37	i	i	NOUN
ftr-503	748	38	)	)	PUNCT
ftr-503	748	39	the	the	DET
ftr-503	748	40	profits	profit	NOUN
ftr-503	748	41	interest	interest	NOUN
ftr-503	748	42	relates	relate	VERB
ftr-503	748	43	to	to	ADP
ftr-503	748	44	a	a	DET
ftr-503	748	45	substantially	substantially	ADV
ftr-503	748	46	certain	certain	ADJ
ftr-503	748	47	and	and	CCONJ
ftr-503	748	48	predictable	predictable	ADJ
ftr-503	748	49	stream	stream	NOUN
ftr-503	748	50	of	of	ADP
ftr-503	748	51	income	income	NOUN
ftr-503	748	52	from	from	ADP
ftr-503	748	53	partnership	partnership	NOUN
ftr-503	748	54	assets	asset	NOUN
ftr-503	748	55	,	,	PUNCT
ftr-503	748	56	such	such	ADJ
ftr-503	748	57	as	as	ADP
ftr-503	748	58	income	income	NOUN
ftr-503	748	59	from	from	ADP
ftr-503	748	60	high	high	ADJ
ftr-503	748	61	-	-	PUNCT
ftr-503	748	62	quality	quality	NOUN
ftr-503	748	63	debt	debt	NOUN
ftr-503	748	64	securities	security	NOUN
ftr-503	748	65	or	or	CCONJ
ftr-503	748	66	a	a	DET
ftr-503	748	67	high	high	ADJ
ftr-503	748	68	-	-	PUNCT
ftr-503	748	69	quality	quality	NOUN
ftr-503	748	70	net	net	ADJ
ftr-503	748	71	lease	lease	NOUN
ftr-503	748	72	,	,	PUNCT
ftr-503	748	73	(	(	PUNCT
ftr-503	748	74	ii	ii	NOUN
ftr-503	748	75	)	)	PUNCT
ftr-503	748	76	the	the	DET
ftr-503	748	77	partner	partner	NOUN
ftr-503	748	78	disposes	dispose	VERB
ftr-503	748	79	of	of	ADP
ftr-503	748	80	his	his	PRON
ftr-503	748	81	profits	profit	NOUN
ftr-503	748	82	interest	interest	NOUN
ftr-503	748	83	within	within	ADP
ftr-503	748	84	two	two	NUM
ftr-503	748	85	years	year	NOUN
ftr-503	748	86	of	of	ADP
ftr-503	748	87	receipt	receipt	NOUN
ftr-503	748	88	,	,	PUNCT
ftr-503	748	89	or	or	CCONJ
ftr-503	748	90	(	(	PUNCT
ftr-503	748	91	iii	iii	X
ftr-503	748	92	)	)	PUNCT
ftr-503	748	93	the	the	DET
ftr-503	748	94	profits	profit	NOUN
ftr-503	748	95	interest	interest	NOUN
ftr-503	748	96	is	be	AUX
ftr-503	748	97	a	a	DET
ftr-503	748	98	limited	limited	ADJ
ftr-503	748	99	partnership	partnership	NOUN
ftr-503	748	100	interest	interest	NOUN
ftr-503	748	101	in	in	ADP
ftr-503	748	102	a	a	DET
ftr-503	748	103	publicly	publicly	ADV
ftr-503	748	104	traded	trade	VERB
ftr-503	748	105	partnership	partnership	NOUN
ftr-503	748	106	as	as	SCONJ
ftr-503	748	107	defined	define	VERB
ftr-503	748	108	in	in	ADP
ftr-503	748	109	irc	irc	PROPN
ftr-503	748	110	§	§	PROPN
ftr-503	748	111	7704(b	7704(b	NOUN
ftr-503	748	112	)	)	PUNCT
ftr-503	748	113	.	.	PUNCT
ftr-503	749	1	1993	1993	NUM
ftr-503	749	2	-	-	SYM
ftr-503	749	3	24	24	NUM
ftr-503	749	4	i.r.b	i.r.b	NOUN
ftr-503	749	5	.	.	PUNCT
ftr-503	750	1	63	63	NUM
ftr-503	750	2	,	,	PUNCT
ftr-503	750	3	64	64	NUM
ftr-503	750	4	(	(	PUNCT
ftr-503	750	5	july	july	PROPN
ftr-503	750	6	6	6	NUM
ftr-503	750	7	)	)	PUNCT
ftr-503	750	8	at	at	ADP
ftr-503	750	9	§	§	PROPN
ftr-503	750	10	4	4	NUM
ftr-503	750	11	.	.	PUNCT
ftr-503	751	1	in	in	ADP
ftr-503	751	2	schneer	schneer	NOUN
ftr-503	751	3	,	,	PUNCT
ftr-503	751	4	the	the	DET
ftr-503	751	5	service	service	NOUN
ftr-503	751	6	did	do	AUX
ftr-503	751	7	not	not	PART
ftr-503	751	8	treat	treat	VERB
ftr-503	751	9	schneer	schneer	NOUN
ftr-503	751	10	's	's	PART
ftr-503	751	11	receipt	receipt	NOUN
ftr-503	751	12	of	of	ADP
ftr-503	751	13	a	a	DET
ftr-503	751	14	profits	profit	NOUN
ftr-503	751	15	interest	interest	NOUN
ftr-503	751	16	in	in	ADP
ftr-503	751	17	the	the	DET
ftr-503	751	18	second	second	ADJ
ftr-503	751	19	and	and	CCONJ
ftr-503	751	20	third	third	ADJ
ftr-503	751	21	firms	firm	NOUN
ftr-503	751	22	as	as	ADP
ftr-503	751	23	taxable	taxable	ADJ
ftr-503	751	24	events	event	NOUN
ftr-503	751	25	.	.	PUNCT
ftr-503	752	1	171	171	X
ftr-503	752	2	.	.	PUNCT
ftr-503	753	1	see	see	VERB
ftr-503	753	2	discussion	discussion	NOUN
ftr-503	753	3	supra	supra	PROPN
ftr-503	753	4	part	part	PROPN
ftr-503	753	5	iv	iv	X
ftr-503	753	6	.	.	PUNCT
ftr-503	753	7	172	172	NUM
ftr-503	753	8	.	.	PUNCT
ftr-503	754	1	see	see	VERB
ftr-503	754	2	discussion	discussion	NOUN
ftr-503	754	3	supra	supra	PROPN
ftr-503	754	4	part	part	PROPN
ftr-503	754	5	iv	iv	X
ftr-503	754	6	.	.	PUNCT
ftr-503	755	1	[	[	X
ftr-503	755	2	vol	vol	X
ftr-503	755	3	1:11	1:11	NUM
ftr-503	755	4	sciweer	sciweer	NOUN
ftr-503	755	5	v.	v.	ADP
ftr-503	755	6	conwiissioner	conwiissioner	NOUN
ftr-503	755	7	advocated	advocate	VERB
ftr-503	755	8	here	here	ADV
ftr-503	755	9	resolves	resolve	VERB
ftr-503	755	10	these	these	DET
ftr-503	755	11	cases	case	NOUN
ftr-503	755	12	by	by	ADP
ftr-503	755	13	reference	reference	NOUN
ftr-503	755	14	to	to	ADP
ftr-503	755	15	the	the	DET
ftr-503	755	16	basic	basic	ADJ
ftr-503	755	17	purposes	purpose	NOUN
ftr-503	755	18	of	of	ADP
ftr-503	755	19	the	the	DET
ftr-503	755	20	assignment	assignment	NOUN
ftr-503	755	21	of	of	ADP
ftr-503	755	22	income	income	NOUN
ftr-503	755	23	doctrine	doctrine	NOUN
ftr-503	755	24	and	and	CCONJ
ftr-503	755	25	thereby	thereby	ADV
ftr-503	755	26	avoids	avoid	VERB
ftr-503	755	27	the	the	DET
ftr-503	755	28	practical	practical	ADJ
ftr-503	755	29	and	and	CCONJ
ftr-503	755	30	theoretical	theoretical	ADJ
ftr-503	755	31	infirmities	infirmity	NOUN
ftr-503	755	32	of	of	ADP
ftr-503	755	33	the	the	DET
ftr-503	755	34	"	"	PUNCT
ftr-503	755	35	similarity	similarity	NOUN
ftr-503	755	36	"	"	PUNCT
ftr-503	755	37	and	and	CCONJ
ftr-503	755	38	"	"	PUNCT
ftr-503	755	39	agency	agency	NOUN
ftr-503	755	40	"	"	PUNCT
ftr-503	755	41	tests	test	NOUN
ftr-503	755	42	.	.	PUNCT
ftr-503	756	1	note	note	VERB
ftr-503	756	2	moreover	moreover	ADV
ftr-503	756	3	that	that	SCONJ
ftr-503	756	4	this	this	DET
ftr-503	756	5	approach	approach	NOUN
ftr-503	756	6	resolves	resolve	VERB
ftr-503	756	7	many	many	ADJ
ftr-503	756	8	of	of	ADP
ftr-503	756	9	the	the	DET
ftr-503	756	10	inconsistencies	inconsistency	NOUN
ftr-503	756	11	created	create	VERB
ftr-503	756	12	when	when	SCONJ
ftr-503	756	13	the	the	DET
ftr-503	756	14	"	"	PUNCT
ftr-503	756	15	similarity	similarity	NOUN
ftr-503	756	16	"	"	PUNCT
ftr-503	756	17	or	or	CCONJ
ftr-503	756	18	"	"	PUNCT
ftr-503	756	19	agency	agency	NOUN
ftr-503	756	20	"	"	PUNCT
ftr-503	756	21	test	test	NOUN
ftr-503	756	22	is	be	AUX
ftr-503	756	23	used	use	VERB
ftr-503	756	24	.	.	PUNCT
ftr-503	757	1	for	for	ADP
ftr-503	757	2	example	example	NOUN
ftr-503	757	3	,	,	PUNCT
ftr-503	757	4	it	it	PRON
ftr-503	757	5	was	be	AUX
ftr-503	757	6	shown	show	VERB
ftr-503	757	7	in	in	ADP
ftr-503	757	8	the	the	DET
ftr-503	757	9	preceding	precede	VERB
ftr-503	757	10	part	part	NOUN
ftr-503	757	11	that	that	SCONJ
ftr-503	757	12	the	the	DET
ftr-503	757	13	results	result	NOUN
ftr-503	757	14	in	in	ADP
ftr-503	757	15	revenue	revenue	NOUN
ftr-503	757	16	ruling	rule	VERB
ftr-503	757	17	74	74	NUM
ftr-503	757	18	-	-	SYM
ftr-503	757	19	581	581	NUM
ftr-503	757	20	(	(	PUNCT
ftr-503	757	21	the	the	DET
ftr-503	757	22	law	law	NOUN
ftr-503	757	23	school	school	NOUN
ftr-503	757	24	clinic	clinic	NOUN
ftr-503	757	25	ruling	ruling	NOUN
ftr-503	757	26	)	)	PUNCT
ftr-503	757	27	and	and	CCONJ
ftr-503	757	28	kircher	kircher	PROPN
ftr-503	757	29	v.	v.	PROPN
ftr-503	757	30	united	united	PROPN
ftr-503	757	31	states	states	PROPN
ftr-503	757	32	(	(	PUNCT
ftr-503	757	33	where	where	SCONJ
ftr-503	757	34	father	father	PROPN
ftr-503	757	35	waldschmidt	waldschmidt	PROPN
ftr-503	757	36	served	serve	VERB
ftr-503	757	37	as	as	ADP
ftr-503	757	38	a	a	DET
ftr-503	757	39	chaplain	chaplain	NOUN
ftr-503	757	40	in	in	ADP
ftr-503	757	41	a	a	DET
ftr-503	757	42	state	state	NOUN
ftr-503	757	43	mental	mental	ADJ
ftr-503	757	44	hospital	hospital	NOUN
ftr-503	757	45	)	)	PUNCT
ftr-503	757	46	can	can	AUX
ftr-503	757	47	not	not	PART
ftr-503	757	48	be	be	AUX
ftr-503	757	49	reconciled	reconcile	VERB
ftr-503	757	50	under	under	ADP
ftr-503	757	51	the	the	DET
ftr-503	757	52	agency	agency	NOUN
ftr-503	757	53	test	test	NOUN
ftr-503	757	54	approach.17	approach.17	NOUN
ftr-503	757	55	3	3	NUM
ftr-503	757	56	but	but	CCONJ
ftr-503	757	57	when	when	SCONJ
ftr-503	757	58	one	one	PRON
ftr-503	757	59	focuses	focus	VERB
ftr-503	757	60	on	on	ADP
ftr-503	757	61	the	the	DET
ftr-503	757	62	distinction	distinction	NOUN
ftr-503	757	63	between	between	ADP
ftr-503	757	64	gratuitous	gratuitous	ADJ
ftr-503	757	65	and	and	CCONJ
ftr-503	757	66	compensated	compensated	ADJ
ftr-503	757	67	assignments	assignment	NOUN
ftr-503	757	68	,	,	PUNCT
ftr-503	757	69	the	the	DET
ftr-503	757	70	results	result	NOUN
ftr-503	757	71	become	become	VERB
ftr-503	757	72	self	self	NOUN
ftr-503	757	73	-	-	PUNCT
ftr-503	757	74	evident	evident	ADJ
ftr-503	757	75	,	,	PUNCT
ftr-503	757	76	and	and	CCONJ
ftr-503	757	77	the	the	DET
ftr-503	757	78	apparent	apparent	ADJ
ftr-503	757	79	inconsistencies	inconsistency	NOUN
ftr-503	757	80	disappear	disappear	VERB
ftr-503	757	81	.	.	PUNCT
ftr-503	758	1	revenue	revenue	NOUN
ftr-503	758	2	ruling	rule	VERB
ftr-503	758	3	74	74	NUM
ftr-503	758	4	-	-	SYM
ftr-503	758	5	581	581	NUM
ftr-503	758	6	is	be	AUX
ftr-503	758	7	an	an	DET
ftr-503	758	8	assignment	assignment	NOUN
ftr-503	758	9	-	-	PUNCT
ftr-503	758	10	for	for	ADP
ftr-503	758	11	-	-	PUNCT
ftr-503	758	12	value	value	NOUN
ftr-503	758	13	case	case	NOUN
ftr-503	758	14	(	(	PUNCT
ftr-503	758	15	thus	thus	ADV
ftr-503	758	16	the	the	DET
ftr-503	758	17	doctrine	doctrine	NOUN
ftr-503	758	18	does	do	AUX
ftr-503	758	19	not	not	PART
ftr-503	758	20	apply	apply	VERB
ftr-503	758	21	)	)	PUNCT
ftr-503	758	22	,	,	PUNCT
ftr-503	758	23	while	while	SCONJ
ftr-503	758	24	kircher	kircher	PROPN
ftr-503	758	25	is	be	AUX
ftr-503	758	26	a	a	DET
ftr-503	758	27	gratuitous	gratuitous	ADJ
ftr-503	758	28	assignment	assignment	NOUN
ftr-503	758	29	of	of	ADP
ftr-503	758	30	income	income	NOUN
ftr-503	758	31	case	case	NOUN
ftr-503	758	32	(	(	PUNCT
ftr-503	758	33	thus	thus	ADV
ftr-503	758	34	the	the	DET
ftr-503	758	35	doctrine	doctrine	NOUN
ftr-503	758	36	does	do	AUX
ftr-503	758	37	apply	apply	VERB
ftr-503	758	38	)	)	PUNCT
ftr-503	758	39	.	.	PUNCT
ftr-503	759	1	operation	operation	NOUN
ftr-503	759	2	of	of	ADP
ftr-503	759	3	this	this	DET
ftr-503	759	4	approach	approach	NOUN
ftr-503	759	5	may	may	AUX
ftr-503	759	6	be	be	AUX
ftr-503	759	7	further	far	ADV
ftr-503	759	8	illustrated	illustrate	VERB
ftr-503	759	9	by	by	ADP
ftr-503	759	10	the	the	DET
ftr-503	759	11	following	follow	VERB
ftr-503	759	12	example	example	NOUN
ftr-503	759	13	.	.	PUNCT
ftr-503	760	1	sister	sister	PROPN
ftr-503	760	2	joan	joan	PROPN
ftr-503	760	3	,	,	PUNCT
ftr-503	760	4	at	at	ADP
ftr-503	760	5	direction	direction	NOUN
ftr-503	760	6	of	of	ADP
ftr-503	760	7	her	her	PRON
ftr-503	760	8	order	order	NOUN
ftr-503	760	9	,	,	PUNCT
ftr-503	760	10	teaches	teach	VERB
ftr-503	760	11	in	in	ADP
ftr-503	760	12	a	a	DET
ftr-503	760	13	public	public	ADJ
ftr-503	760	14	school	school	NOUN
ftr-503	760	15	for	for	ADP
ftr-503	760	16	which	which	PRON
ftr-503	760	17	she	she	PRON
ftr-503	760	18	receives	receive	VERB
ftr-503	760	19	a	a	DET
ftr-503	760	20	salary	salary	NOUN
ftr-503	760	21	of	of	ADP
ftr-503	760	22	$	$	SYM
ftr-503	760	23	25,000	25,000	NUM
ftr-503	760	24	.	.	PUNCT
ftr-503	761	1	this	this	DET
ftr-503	761	2	salary	salary	NOUN
ftr-503	761	3	is	be	AUX
ftr-503	761	4	paid	pay	VERB
ftr-503	761	5	directly	directly	ADV
ftr-503	761	6	to	to	ADP
ftr-503	761	7	sister	sister	PROPN
ftr-503	761	8	joan	joan	PROPN
ftr-503	761	9	,	,	PUNCT
ftr-503	761	10	who	who	PRON
ftr-503	761	11	,	,	PUNCT
ftr-503	761	12	pursuant	pursuant	ADJ
ftr-503	761	13	to	to	ADP
ftr-503	761	14	her	her	PRON
ftr-503	761	15	vow	vow	NOUN
ftr-503	761	16	of	of	ADP
ftr-503	761	17	poverty	poverty	NOUN
ftr-503	761	18	,	,	PUNCT
ftr-503	761	19	endorses	endorse	VERB
ftr-503	761	20	her	her	PRON
ftr-503	761	21	pay	pay	NOUN
ftr-503	761	22	checks	check	NOUN
ftr-503	761	23	over	over	ADP
ftr-503	761	24	to	to	ADP
ftr-503	761	25	the	the	DET
ftr-503	761	26	order	order	NOUN
ftr-503	761	27	.	.	PUNCT
ftr-503	762	1	sister	sister	PROPN
ftr-503	762	2	joan	joan	PROPN
ftr-503	762	3	's	's	PART
ftr-503	762	4	duties	duty	NOUN
ftr-503	762	5	require	require	VERB
ftr-503	762	6	her	she	PRON
ftr-503	762	7	to	to	PART
ftr-503	762	8	live	live	VERB
ftr-503	762	9	away	away	ADV
ftr-503	762	10	from	from	ADP
ftr-503	762	11	the	the	DET
ftr-503	762	12	convent	convent	NOUN
ftr-503	762	13	,	,	PUNCT
ftr-503	762	14	and	and	CCONJ
ftr-503	762	15	accordingly	accordingly	ADV
ftr-503	762	16	her	her	PRON
ftr-503	762	17	order	order	NOUN
ftr-503	762	18	sends	send	VERB
ftr-503	762	19	her	she	PRON
ftr-503	762	20	a	a	DET
ftr-503	762	21	monthly	monthly	ADJ
ftr-503	762	22	stipend	stipend	NOUN
ftr-503	762	23	of	of	ADP
ftr-503	762	24	$	$	SYM
ftr-503	762	25	1,250	1,250	NUM
ftr-503	762	26	,	,	PUNCT
ftr-503	762	27	or	or	CCONJ
ftr-503	762	28	$	$	SYM
ftr-503	762	29	15,000	15,000	NUM
ftr-503	762	30	a	a	DET
ftr-503	762	31	year	year	NOUN
ftr-503	762	32	,	,	PUNCT
ftr-503	762	33	for	for	ADP
ftr-503	762	34	her	her	PRON
ftr-503	762	35	subsistence	subsistence	NOUN
ftr-503	762	36	(	(	PUNCT
ftr-503	762	37	rent	rent	NOUN
ftr-503	762	38	,	,	PUNCT
ftr-503	762	39	food	food	NOUN
ftr-503	762	40	,	,	PUNCT
ftr-503	762	41	utilities	utility	NOUN
ftr-503	762	42	,	,	PUNCT
ftr-503	762	43	clothing	clothing	NOUN
ftr-503	762	44	,	,	PUNCT
ftr-503	762	45	etc	etc	X
ftr-503	762	46	.	.	X
ftr-503	762	47	)	)	PUNCT
ftr-503	762	48	.	.	PUNCT
ftr-503	763	1	analysis	analysis	NOUN
ftr-503	763	2	shows	show	VERB
ftr-503	763	3	this	this	DET
ftr-503	763	4	case	case	NOUN
ftr-503	763	5	involves	involve	VERB
ftr-503	763	6	both	both	PRON
ftr-503	763	7	a	a	DET
ftr-503	763	8	gratuitous	gratuitous	ADJ
ftr-503	763	9	assignment	assignment	NOUN
ftr-503	763	10	of	of	ADP
ftr-503	763	11	income	income	NOUN
ftr-503	763	12	and	and	CCONJ
ftr-503	763	13	an	an	DET
ftr-503	763	14	assignment	assignment	NOUN
ftr-503	763	15	for	for	ADP
ftr-503	763	16	value	value	NOUN
ftr-503	763	17	.	.	PUNCT
ftr-503	764	1	to	to	ADP
ftr-503	764	2	the	the	DET
ftr-503	764	3	extent	extent	NOUN
ftr-503	764	4	sister	sister	NOUN
ftr-503	764	5	joan	joan	PROPN
ftr-503	764	6	receives	receive	VERB
ftr-503	764	7	a	a	DET
ftr-503	764	8	stipend	stipend	NOUN
ftr-503	764	9	from	from	ADP
ftr-503	764	10	the	the	DET
ftr-503	764	11	order	order	NOUN
ftr-503	764	12	in	in	ADP
ftr-503	764	13	connection	connection	NOUN
ftr-503	764	14	with	with	ADP
ftr-503	764	15	her	her	PRON
ftr-503	764	16	services	service	NOUN
ftr-503	764	17	,	,	PUNCT
ftr-503	764	18	her	her	PRON
ftr-503	764	19	assignment	assignment	NOUN
ftr-503	764	20	of	of	ADP
ftr-503	764	21	income	income	NOUN
ftr-503	764	22	is	be	AUX
ftr-503	764	23	for	for	ADP
ftr-503	764	24	value	value	NOUN
ftr-503	764	25	;	;	PUNCT
ftr-503	764	26	hence	hence	ADV
ftr-503	764	27	she	she	PRON
ftr-503	764	28	should	should	AUX
ftr-503	764	29	be	be	AUX
ftr-503	764	30	taxed	tax	VERB
ftr-503	764	31	on	on	ADP
ftr-503	764	32	the	the	DET
ftr-503	764	33	consideration	consideration	NOUN
ftr-503	764	34	received	receive	VERB
ftr-503	764	35	,	,	PUNCT
ftr-503	764	36	or	or	CCONJ
ftr-503	764	37	$	$	SYM
ftr-503	764	38	15,000	15,000	NUM
ftr-503	764	39	a	a	DET
ftr-503	764	40	year	year	NOUN
ftr-503	764	41	.	.	PUNCT
ftr-503	765	1	the	the	DET
ftr-503	765	2	balance	balance	NOUN
ftr-503	765	3	of	of	ADP
ftr-503	765	4	the	the	DET
ftr-503	765	5	amount	amount	NOUN
ftr-503	765	6	she	she	PRON
ftr-503	765	7	remits	remit	VERB
ftr-503	765	8	to	to	ADP
ftr-503	765	9	the	the	DET
ftr-503	765	10	order	order	NOUN
ftr-503	765	11	,	,	PUNCT
ftr-503	765	12	$	$	SYM
ftr-503	765	13	10,000	10,000	NUM
ftr-503	765	14	,	,	PUNCT
ftr-503	765	15	is	be	AUX
ftr-503	765	16	gratuitous	gratuitous	ADJ
ftr-503	765	17	,	,	PUNCT
ftr-503	765	18	and	and	CCONJ
ftr-503	765	19	hence	hence	ADV
ftr-503	765	20	she	she	PRON
ftr-503	765	21	should	should	AUX
ftr-503	765	22	also	also	ADV
ftr-503	765	23	be	be	AUX
ftr-503	765	24	taxed	tax	VERB
ftr-503	765	25	on	on	ADP
ftr-503	765	26	this	this	DET
ftr-503	765	27	amount	amount	NOUN
ftr-503	765	28	.	.	PUNCT
ftr-503	766	1	sister	sister	NOUN
ftr-503	766	2	joan	joan	PROPN
ftr-503	766	3	should	should	AUX
ftr-503	766	4	therefore	therefore	ADV
ftr-503	766	5	be	be	AUX
ftr-503	766	6	taxed	tax	VERB
ftr-503	766	7	on	on	ADP
ftr-503	766	8	a	a	DET
ftr-503	766	9	total	total	NOUN
ftr-503	766	10	of	of	ADP
ftr-503	766	11	$	$	SYM
ftr-503	766	12	25,000	25,000	NUM
ftr-503	766	13	:	:	PUNCT
ftr-503	766	14	$	$	SYM
ftr-503	766	15	15,000	15,000	NUM
ftr-503	766	16	under	under	ADP
ftr-503	766	17	the	the	DET
ftr-503	766	18	assignment	assignment	NOUN
ftr-503	766	19	for	for	ADP
ftr-503	766	20	value	value	NOUN
ftr-503	766	21	rule	rule	NOUN
ftr-503	766	22	,	,	PUNCT
ftr-503	766	23	and	and	CCONJ
ftr-503	766	24	$	$	SYM
ftr-503	766	25	10,000	10,000	NUM
ftr-503	766	26	under	under	ADP
ftr-503	766	27	the	the	DET
ftr-503	766	28	gratuitous	gratuitous	ADJ
ftr-503	766	29	assignment	assignment	NOUN
ftr-503	766	30	of	of	ADP
ftr-503	766	31	income	income	NOUN
ftr-503	766	32	rule	rule	NOUN
ftr-503	766	33	.	.	PUNCT
ftr-503	767	1	"	"	PUNCT
ftr-503	767	2	"	"	PUNCT
ftr-503	767	3	this	this	PRON
ftr-503	767	4	analy173	analy173	PROPN
ftr-503	767	5	.	.	PROPN
ftr-503	767	6	see	see	VERB
ftr-503	767	7	supra	supra	PROPN
ftr-503	767	8	notes	note	VERB
ftr-503	767	9	142	142	NUM
ftr-503	767	10	-	-	SYM
ftr-503	767	11	59	59	NUM
ftr-503	767	12	and	and	CCONJ
ftr-503	767	13	accompanying	accompany	VERB
ftr-503	767	14	text	text	NOUN
ftr-503	767	15	.	.	PUNCT
ftr-503	768	1	174	174	NUM
ftr-503	768	2	.	.	PUNCT
ftr-503	769	1	this	this	DET
ftr-503	769	2	bifurcated	bifurcated	ADJ
ftr-503	769	3	analysis	analysis	NOUN
ftr-503	769	4	is	be	AUX
ftr-503	769	5	consistent	consistent	ADJ
ftr-503	769	6	with	with	ADP
ftr-503	769	7	the	the	DET
ftr-503	769	8	holdings	holding	NOUN
ftr-503	769	9	in	in	ADP
ftr-503	769	10	priv	priv	PROPN
ftr-503	769	11	.	.	PUNCT
ftr-503	770	1	ltr	ltr	PROPN
ftr-503	770	2	.	.	PUNCT
ftr-503	770	3	rul	rul	PROPN
ftr-503	770	4	.	.	PROPN
ftr-503	770	5	8105008	8105008	NUM
ftr-503	770	6	(	(	PUNCT
ftr-503	770	7	sept	sept	PROPN
ftr-503	770	8	.	.	PROPN
ftr-503	770	9	29	29	NUM
ftr-503	770	10	,	,	PUNCT
ftr-503	770	11	1980	1980	NUM
ftr-503	770	12	)	)	PUNCT
ftr-503	770	13	.	.	PUNCT
ftr-503	771	1	this	this	DET
ftr-503	771	2	ruling	ruling	NOUN
ftr-503	771	3	concerned	concern	VERB
ftr-503	771	4	a	a	DET
ftr-503	771	5	member	member	NOUN
ftr-503	771	6	of	of	ADP
ftr-503	771	7	a	a	DET
ftr-503	771	8	religious	religious	ADJ
ftr-503	771	9	order	order	NOUN
ftr-503	771	10	who	who	PRON
ftr-503	771	11	,	,	PUNCT
ftr-503	771	12	at	at	ADP
ftr-503	771	13	the	the	DET
ftr-503	771	14	order	order	NOUN
ftr-503	771	15	's	's	PART
ftr-503	771	16	direction	direction	NOUN
ftr-503	771	17	,	,	PUNCT
ftr-503	771	18	taught	teach	VERB
ftr-503	771	19	in	in	ADP
ftr-503	771	20	the	the	DET
ftr-503	771	21	public	public	ADJ
ftr-503	771	22	school	school	NOUN
ftr-503	771	23	system	system	NOUN
ftr-503	771	24	.	.	PUNCT
ftr-503	772	1	pursuant	pursuant	ADJ
ftr-503	772	2	to	to	ADP
ftr-503	772	3	her	her	PRON
ftr-503	772	4	vow	vow	NOUN
ftr-503	772	5	of	of	ADP
ftr-503	772	6	poverty	poverty	NOUN
ftr-503	772	7	,	,	PUNCT
ftr-503	772	8	she	she	PRON
ftr-503	772	9	endorsed	endorse	VERB
ftr-503	772	10	all	all	DET
ftr-503	772	11	her	her	PRON
ftr-503	772	12	pay	pay	NOUN
ftr-503	772	13	checks	check	NOUN
ftr-503	772	14	over	over	ADP
ftr-503	772	15	to	to	ADP
ftr-503	772	16	the	the	DET
ftr-503	772	17	order	order	NOUN
ftr-503	772	18	,	,	PUNCT
ftr-503	772	19	and	and	CCONJ
ftr-503	772	20	the	the	DET
ftr-503	772	21	order	order	NOUN
ftr-503	772	22	in	in	ADP
ftr-503	772	23	turn	turn	NOUN
ftr-503	772	24	paid	pay	VERB
ftr-503	772	25	her	she	PRON
ftr-503	772	26	for	for	ADP
ftr-503	772	27	her	her	PRON
ftr-503	772	28	personal	personal	ADJ
ftr-503	772	29	living	living	NOUN
ftr-503	772	30	expenses	expense	NOUN
ftr-503	772	31	.	.	PUNCT
ftr-503	773	1	using	use	VERB
ftr-503	773	2	the	the	DET
ftr-503	773	3	conventional	conventional	ADJ
ftr-503	773	4	"	"	PUNCT
ftr-503	773	5	agency	agency	NOUN
ftr-503	773	6	"	"	PUNCT
ftr-503	773	7	analysis	analysis	NOUN
ftr-503	773	8	(	(	PUNCT
ftr-503	773	9	i.e.	i.e.	X
ftr-503	773	10	,	,	PUNCT
ftr-503	773	11	the	the	DET
ftr-503	773	12	school	school	NOUN
ftr-503	773	13	system	system	NOUN
ftr-503	773	14	looked	look	VERB
ftr-503	773	15	to	to	ADP
ftr-503	773	16	the	the	DET
ftr-503	773	17	member	member	NOUN
ftr-503	773	18	rather	rather	ADV
ftr-503	773	19	than	than	ADP
ftr-503	773	20	the	the	DET
ftr-503	773	21	order	order	NOUN
ftr-503	773	22	for	for	ADP
ftr-503	773	23	teaching	teaching	NOUN
ftr-503	773	24	services	service	NOUN
ftr-503	773	25	)	)	PUNCT
ftr-503	773	26	,	,	PUNCT
ftr-503	773	27	the	the	DET
ftr-503	773	28	ruling	ruling	NOUN
ftr-503	773	29	held	hold	VERB
ftr-503	773	30	the	the	DET
ftr-503	773	31	member	member	NOUN
ftr-503	773	32	was	be	AUX
ftr-503	773	33	taxable	taxable	ADJ
ftr-503	773	34	on	on	ADP
ftr-503	773	35	her	her	PRON
ftr-503	773	36	salary	salary	NOUN
ftr-503	773	37	.	.	PUNCT
ftr-503	774	1	however	however	ADV
ftr-503	774	2	,	,	PUNCT
ftr-503	774	3	the	the	DET
ftr-503	774	4	ruling	ruling	NOUN
ftr-503	774	5	used	use	VERB
ftr-503	774	6	a	a	DET
ftr-503	774	7	more	more	ADV
ftr-503	774	8	intricate	intricate	ADJ
ftr-503	774	9	analysis	analysis	NOUN
ftr-503	774	10	to	to	PART
ftr-503	774	11	determine	determine	VERB
ftr-503	774	12	whether	whether	SCONJ
ftr-503	774	13	the	the	DET
ftr-503	774	14	member	member	NOUN
ftr-503	774	15	was	be	AUX
ftr-503	774	16	entitled	entitle	VERB
ftr-503	774	17	to	to	ADP
ftr-503	774	18	a	a	DET
ftr-503	774	19	charitable	charitable	ADJ
ftr-503	774	20	deduction	deduction	NOUN
ftr-503	774	21	on	on	ADP
ftr-503	774	22	the	the	DET
ftr-503	774	23	amounts	amount	NOUN
ftr-503	774	24	she	she	PRON
ftr-503	774	25	endorsed	endorse	VERB
ftr-503	774	26	over	over	ADP
ftr-503	774	27	to	to	ADP
ftr-503	774	28	the	the	DET
ftr-503	774	29	order	order	NOUN
ftr-503	774	30	.	.	PUNCT
ftr-503	775	1	the	the	DET
ftr-503	775	2	ruling	ruling	NOUN
ftr-503	775	3	stated	state	VERB
ftr-503	775	4	that	that	SCONJ
ftr-503	775	5	a	a	DET
ftr-503	775	6	payment	payment	NOUN
ftr-503	775	7	to	to	ADP
ftr-503	775	8	a	a	DET
ftr-503	775	9	charitable	charitable	ADJ
ftr-503	775	10	organization	organization	NOUN
ftr-503	775	11	could	could	AUX
ftr-503	775	12	qualify	qualify	VERB
ftr-503	775	13	as	as	ADP
ftr-503	775	14	a	a	DET
ftr-503	775	15	charitable	charitable	ADJ
ftr-503	775	16	contribution	contribution	NOUN
ftr-503	775	17	only	only	ADV
ftr-503	775	18	to	to	ADP
ftr-503	775	19	the	the	DET
ftr-503	775	20	extent	extent	NOUN
ftr-503	775	21	it	it	PRON
ftr-503	775	22	was	be	AUX
ftr-503	775	23	a	a	DET
ftr-503	775	24	gift	gift	NOUN
ftr-503	775	25	.	.	PUNCT
ftr-503	776	1	it	it	PRON
ftr-503	776	2	found	find	VERB
ftr-503	776	3	that	that	SCONJ
ftr-503	776	4	the	the	DET
ftr-503	776	5	amounts	amount	NOUN
ftr-503	776	6	that	that	SCONJ
ftr-503	776	7	the	the	DET
ftr-503	776	8	member	member	NOUN
ftr-503	776	9	received	receive	VERB
ftr-503	776	10	for	for	ADP
ftr-503	776	11	her	her	PRON
ftr-503	776	12	personal	personal	ADJ
ftr-503	776	13	living	living	NOUN
ftr-503	776	14	expenses	expense	NOUN
ftr-503	776	15	were	be	AUX
ftr-503	776	16	partial	partial	ADJ
ftr-503	776	17	consideration	consideration	NOUN
ftr-503	776	18	for	for	ADP
ftr-503	776	19	her	her	PRON
ftr-503	776	20	assignment	assignment	NOUN
ftr-503	776	21	to	to	ADP
ftr-503	776	22	the	the	DET
ftr-503	776	23	order	order	NOUN
ftr-503	776	24	of	of	ADP
ftr-503	776	25	her	her	PRON
ftr-503	776	26	public	public	ADJ
ftr-503	776	27	school	school	NOUN
ftr-503	776	28	teacher	teacher	NOUN
ftr-503	776	29	's	's	PART
ftr-503	776	30	salary	salary	NOUN
ftr-503	776	31	.	.	PUNCT
ftr-503	777	1	consequently	consequently	ADV
ftr-503	777	2	,	,	PUNCT
ftr-503	777	3	only	only	ADV
ftr-503	777	4	"	"	PUNCT
ftr-503	777	5	the	the	DET
ftr-503	777	6	excess	excess	NOUN
ftr-503	777	7	of	of	ADP
ftr-503	777	8	the	the	DET
ftr-503	777	9	amount	amount	NOUN
ftr-503	777	10	1993	1993	NUM
ftr-503	777	11	]	]	PUNCT
ftr-503	777	12	florida	florida	PROPN
ftr-503	777	13	tax	tax	PROPN
ftr-503	777	14	review	review	NOUN
ftr-503	777	15	sis	sis	NOUN
ftr-503	777	16	also	also	ADV
ftr-503	777	17	demonstrates	demonstrate	VERB
ftr-503	777	18	that	that	SCONJ
ftr-503	777	19	the	the	DET
ftr-503	777	20	value	value	NOUN
ftr-503	777	21	of	of	ADP
ftr-503	777	22	sister	sister	NOUN
ftr-503	777	23	joan	joan	PROPN
ftr-503	777	24	's	's	PART
ftr-503	777	25	charitable	charitable	ADJ
ftr-503	777	26	contribution	contribution	NOUN
ftr-503	777	27	is	be	AUX
ftr-503	777	28	only	only	ADV
ftr-503	777	29	$	$	SYM
ftr-503	777	30	10,000	10,000	NUM
ftr-503	777	31	,	,	PUNCT
ftr-503	777	32	not	not	PART
ftr-503	777	33	$	$	SYM
ftr-503	777	34	25,000.175	25,000.175	NUM
ftr-503	777	35	b.	b.	NOUN
ftr-503	777	36	formal	formal	ADJ
ftr-503	777	37	statement	statement	NOUN
ftr-503	777	38	of	of	ADP
ftr-503	777	39	approach	approach	NOUN
ftr-503	777	40	perhaps	perhaps	ADV
ftr-503	777	41	a	a	DET
ftr-503	777	42	more	more	ADV
ftr-503	777	43	formal	formal	ADJ
ftr-503	777	44	statement	statement	NOUN
ftr-503	777	45	of	of	ADP
ftr-503	777	46	the	the	DET
ftr-503	777	47	approach	approach	NOUN
ftr-503	777	48	proposed	propose	VERB
ftr-503	777	49	here	here	ADV
ftr-503	777	50	would	would	AUX
ftr-503	777	51	be	be	AUX
ftr-503	777	52	helpful	helpful	ADJ
ftr-503	777	53	.	.	PUNCT
ftr-503	778	1	first	first	ADV
ftr-503	778	2	,	,	PUNCT
ftr-503	778	3	of	of	ADP
ftr-503	778	4	course	course	NOUN
ftr-503	778	5	,	,	PUNCT
ftr-503	778	6	it	it	PRON
ftr-503	778	7	must	must	AUX
ftr-503	778	8	be	be	AUX
ftr-503	778	9	determined	determine	VERB
ftr-503	778	10	that	that	SCONJ
ftr-503	778	11	the	the	DET
ftr-503	778	12	taxpayer	taxpayer	NOUN
ftr-503	778	13	's	's	PART
ftr-503	778	14	services	service	NOUN
ftr-503	778	15	generated	generate	VERB
ftr-503	778	16	the	the	DET
ftr-503	778	17	income	income	NOUN
ftr-503	778	18	.	.	PUNCT
ftr-503	779	1	then	then	ADV
ftr-503	779	2	two	two	NUM
ftr-503	779	3	questions	question	NOUN
ftr-503	779	4	must	must	AUX
ftr-503	779	5	be	be	AUX
ftr-503	779	6	answered	answer	VERB
ftr-503	779	7	.	.	PUNCT
ftr-503	780	1	1	1	X
ftr-503	780	2	.	.	X
ftr-503	780	3	at	at	ADP
ftr-503	780	4	the	the	DET
ftr-503	780	5	time	time	NOUN
ftr-503	780	6	the	the	DET
ftr-503	780	7	income	income	NOUN
ftr-503	780	8	was	be	AUX
ftr-503	780	9	earned	earn	VERB
ftr-503	780	10	,	,	PUNCT
ftr-503	780	11	was	be	AUX
ftr-503	780	12	the	the	DET
ftr-503	780	13	taxpayer	taxpayer	NOUN
ftr-503	780	14	entitled	entitle	VERB
ftr-503	780	15	to	to	PART
ftr-503	780	16	receive	receive	VERB
ftr-503	780	17	and	and	CCONJ
ftr-503	780	18	retain	retain	VERB
ftr-503	780	19	the	the	DET
ftr-503	780	20	income	income	NOUN
ftr-503	780	21	,	,	PUNCT
ftr-503	780	22	or	or	CCONJ
ftr-503	780	23	was	be	AUX
ftr-503	780	24	he	he	PRON
ftr-503	780	25	legally	legally	ADV
ftr-503	780	26	compelled	compel	VERB
ftr-503	780	27	by	by	ADP
ftr-503	780	28	agreement	agreement	NOUN
ftr-503	780	29	to	to	PART
ftr-503	780	30	turn	turn	VERB
ftr-503	780	31	it	it	PRON
ftr-503	780	32	over	over	ADP
ftr-503	780	33	to	to	ADP
ftr-503	780	34	another	another	PRON
ftr-503	780	35	?	?	PUNCT
ftr-503	781	1	if	if	SCONJ
ftr-503	781	2	he	he	PRON
ftr-503	781	3	could	could	AUX
ftr-503	781	4	receive	receive	VERB
ftr-503	781	5	and	and	CCONJ
ftr-503	781	6	keep	keep	VERB
ftr-503	781	7	the	the	DET
ftr-503	781	8	income	income	NOUN
ftr-503	781	9	,	,	PUNCT
ftr-503	781	10	he	he	PRON
ftr-503	781	11	must	must	AUX
ftr-503	781	12	be	be	AUX
ftr-503	781	13	taxed	tax	VERB
ftr-503	781	14	on	on	ADP
ftr-503	781	15	it	it	PRON
ftr-503	781	16	.	.	PUNCT
ftr-503	782	1	if	if	SCONJ
ftr-503	782	2	he	he	PRON
ftr-503	782	3	was	be	AUX
ftr-503	782	4	compelled	compel	VERB
ftr-503	782	5	to	to	PART
ftr-503	782	6	pay	pay	VERB
ftr-503	782	7	the	the	DET
ftr-503	782	8	income	income	NOUN
ftr-503	782	9	to	to	ADP
ftr-503	782	10	another	another	PRON
ftr-503	782	11	,	,	PUNCT
ftr-503	782	12	he	he	PRON
ftr-503	782	13	may	may	AUX
ftr-503	782	14	or	or	CCONJ
ftr-503	782	15	may	may	AUX
ftr-503	782	16	not	not	PART
ftr-503	782	17	be	be	AUX
ftr-503	782	18	taxable	taxable	ADJ
ftr-503	782	19	on	on	ADP
ftr-503	782	20	the	the	DET
ftr-503	782	21	assigned	assign	VERB
ftr-503	782	22	income	income	NOUN
ftr-503	782	23	depending	depend	VERB
ftr-503	782	24	on	on	ADP
ftr-503	782	25	the	the	DET
ftr-503	782	26	answer	answer	NOUN
ftr-503	782	27	to	to	PART
ftr-503	782	28	question	question	NOUN
ftr-503	782	29	2	2	NUM
ftr-503	782	30	.	.	NOUN
ftr-503	782	31	2	2	NUM
ftr-503	782	32	.	.	NUM
ftr-503	782	33	did	do	AUX
ftr-503	782	34	the	the	DET
ftr-503	782	35	taxpayer	taxpayer	NOUN
ftr-503	782	36	receive	receive	VERB
ftr-503	782	37	consideration	consideration	NOUN
ftr-503	782	38	for	for	ADP
ftr-503	782	39	agreeing	agree	VERB
ftr-503	782	40	to	to	PART
ftr-503	782	41	turn	turn	VERB
ftr-503	782	42	the	the	DET
ftr-503	782	43	income	income	NOUN
ftr-503	782	44	over	over	ADP
ftr-503	782	45	to	to	ADP
ftr-503	782	46	another	another	DET
ftr-503	782	47	person	person	NOUN
ftr-503	782	48	,	,	PUNCT
ftr-503	782	49	or	or	CCONJ
ftr-503	782	50	was	be	AUX
ftr-503	782	51	his	his	PRON
ftr-503	782	52	assignment	assignment	NOUN
ftr-503	782	53	of	of	ADP
ftr-503	782	54	that	that	DET
ftr-503	782	55	income	income	NOUN
ftr-503	782	56	gratuitous	gratuitous	ADJ
ftr-503	782	57	?	?	PUNCT
ftr-503	783	1	if	if	SCONJ
ftr-503	783	2	the	the	DET
ftr-503	783	3	agreement	agreement	NOUN
ftr-503	783	4	was	be	AUX
ftr-503	783	5	for	for	ADP
ftr-503	783	6	consideration	consideration	NOUN
ftr-503	783	7	,	,	PUNCT
ftr-503	783	8	the	the	DET
ftr-503	783	9	taxpayer	taxpayer	NOUN
ftr-503	783	10	will	will	AUX
ftr-503	783	11	be	be	AUX
ftr-503	783	12	taxed	tax	VERB
ftr-503	783	13	only	only	ADV
ftr-503	783	14	on	on	ADP
ftr-503	783	15	the	the	DET
ftr-503	783	16	consideration	consideration	NOUN
ftr-503	783	17	he	he	PRON
ftr-503	783	18	received	receive	VERB
ftr-503	783	19	;	;	PUNCT
ftr-503	783	20	any	any	DET
ftr-503	783	21	income	income	NOUN
ftr-503	783	22	collected	collect	VERB
ftr-503	783	23	by	by	ADP
ftr-503	783	24	the	the	DET
ftr-503	783	25	assignee	assignee	NOUN
ftr-503	783	26	over	over	ADP
ftr-503	783	27	and	and	CCONJ
ftr-503	783	28	above	above	ADP
ftr-503	783	29	the	the	DET
ftr-503	783	30	consideration	consideration	NOUN
ftr-503	783	31	paid	pay	VERB
ftr-503	783	32	will	will	AUX
ftr-503	783	33	be	be	AUX
ftr-503	783	34	taxed	tax	VERB
ftr-503	783	35	to	to	ADP
ftr-503	783	36	the	the	DET
ftr-503	783	37	assignee	assignee	NOUN
ftr-503	783	38	.	.	PUNCT
ftr-503	784	1	if	if	SCONJ
ftr-503	784	2	the	the	DET
ftr-503	784	3	assignment	assignment	NOUN
ftr-503	784	4	was	be	AUX
ftr-503	784	5	gratuitous	gratuitous	ADJ
ftr-503	784	6	,	,	PUNCT
ftr-503	784	7	the	the	DET
ftr-503	784	8	taxpayer	taxpayer	NOUN
ftr-503	784	9	will	will	AUX
ftr-503	784	10	be	be	AUX
ftr-503	784	11	taxed	tax	VERB
ftr-503	784	12	on	on	ADP
ftr-503	784	13	the	the	DET
ftr-503	784	14	full	full	ADJ
ftr-503	784	15	amount	amount	NOUN
ftr-503	784	16	of	of	ADP
ftr-503	784	17	income	income	NOUN
ftr-503	784	18	his	his	PRON
ftr-503	784	19	personal	personal	ADJ
ftr-503	784	20	services	service	NOUN
ftr-503	784	21	generated	generate	VERB
ftr-503	784	22	.	.	PUNCT
ftr-503	785	1	question	question	NOUN
ftr-503	785	2	1	1	NUM
ftr-503	785	3	makes	make	VERB
ftr-503	785	4	it	it	PRON
ftr-503	785	5	clear	clear	ADJ
ftr-503	785	6	that	that	SCONJ
ftr-503	785	7	a	a	DET
ftr-503	785	8	necessary	necessary	ADJ
ftr-503	785	9	,	,	PUNCT
ftr-503	785	10	but	but	CCONJ
ftr-503	785	11	not	not	PART
ftr-503	785	12	sufficient	sufficient	ADJ
ftr-503	785	13	,	,	PUNCT
ftr-503	785	14	condition	condition	NOUN
ftr-503	785	15	for	for	ADP
ftr-503	785	16	a	a	DET
ftr-503	785	17	taxpayer	taxpayer	NOUN
ftr-503	785	18	to	to	PART
ftr-503	785	19	avoid	avoid	VERB
ftr-503	785	20	being	be	AUX
ftr-503	785	21	taxed	tax	VERB
ftr-503	785	22	on	on	ADP
ftr-503	785	23	the	the	DET
ftr-503	785	24	assigned	assign	VERB
ftr-503	785	25	income	income	NOUN
ftr-503	785	26	is	be	AUX
ftr-503	785	27	that	that	SCONJ
ftr-503	785	28	he	he	PRON
ftr-503	785	29	be	be	VERB
ftr-503	785	30	under	under	ADP
ftr-503	785	31	a	a	DET
ftr-503	785	32	legal	legal	ADJ
ftr-503	785	33	compulsion	compulsion	NOUN
ftr-503	785	34	to	to	PART
ftr-503	785	35	turn	turn	VERB
ftr-503	785	36	it	it	PRON
ftr-503	785	37	over	over	ADP
ftr-503	785	38	to	to	ADP
ftr-503	785	39	another	another	PRON
ftr-503	785	40	.	.	PUNCT
ftr-503	786	1	this	this	DET
ftr-503	786	2	requirement	requirement	NOUN
ftr-503	786	3	may	may	AUX
ftr-503	786	4	be	be	AUX
ftr-503	786	5	thought	think	VERB
ftr-503	786	6	of	of	ADP
ftr-503	786	7	as	as	ADP
ftr-503	786	8	a	a	DET
ftr-503	786	9	replacement	replacement	NOUN
ftr-503	786	10	for	for	ADP
ftr-503	786	11	the	the	DET
ftr-503	786	12	similarity	similarity	NOUN
ftr-503	786	13	and	and	CCONJ
ftr-503	786	14	agency	agency	NOUN
ftr-503	786	15	tests	test	NOUN
ftr-503	786	16	.	.	PUNCT
ftr-503	787	1	under	under	ADP
ftr-503	787	2	the	the	DET
ftr-503	787	3	similarity	similarity	NOUN
ftr-503	787	4	test	test	NOUN
ftr-503	787	5	,	,	PUNCT
ftr-503	787	6	income	income	NOUN
ftr-503	787	7	earned	earn	VERB
ftr-503	787	8	by	by	ADP
ftr-503	787	9	a	a	DET
ftr-503	787	10	partner	partner	NOUN
ftr-503	787	11	in	in	ADP
ftr-503	787	12	his	his	PRON
ftr-503	787	13	individual	individual	ADJ
ftr-503	787	14	capacity	capacity	NOUN
ftr-503	787	15	will	will	AUX
ftr-503	787	16	be	be	AUX
ftr-503	787	17	reportable	reportable	ADJ
ftr-503	787	18	by	by	ADP
ftr-503	787	19	the	the	DET
ftr-503	787	20	partnership	partnership	NOUN
ftr-503	787	21	,	,	PUNCT
ftr-503	787	22	rather	rather	ADV
ftr-503	787	23	than	than	ADP
ftr-503	787	24	the	the	DET
ftr-503	787	25	partner	partner	NOUN
ftr-503	787	26	,	,	PUNCT
ftr-503	787	27	only	only	ADV
ftr-503	787	28	if	if	SCONJ
ftr-503	787	29	he	he	PRON
ftr-503	787	30	has	have	AUX
ftr-503	787	31	agreed	agree	VERB
ftr-503	787	32	to	to	PART
ftr-503	787	33	turn	turn	VERB
ftr-503	787	34	it	it	PRON
ftr-503	787	35	over	over	ADP
ftr-503	787	36	to	to	ADP
ftr-503	787	37	the	the	DET
ftr-503	787	38	partnership	partnership	NOUN
ftr-503	787	39	and	and	CCONJ
ftr-503	787	40	the	the	DET
ftr-503	787	41	services	service	NOUN
ftr-503	787	42	he	he	PRON
ftr-503	787	43	performs	perform	VERB
ftr-503	787	44	are	be	AUX
ftr-503	787	45	similar	similar	ADJ
ftr-503	787	46	to	to	ADP
ftr-503	787	47	those	those	PRON
ftr-503	787	48	offered	offer	VERB
ftr-503	787	49	by	by	ADP
ftr-503	787	50	the	the	DET
ftr-503	787	51	partnership	partnership	NOUN
ftr-503	787	52	as	as	ADP
ftr-503	787	53	an	an	DET
ftr-503	787	54	entity	entity	NOUN
ftr-503	787	55	.	.	PUNCT
ftr-503	788	1	in	in	ADP
ftr-503	788	2	contrast	contrast	NOUN
ftr-503	788	3	,	,	PUNCT
ftr-503	788	4	the	the	DET
ftr-503	788	5	test	test	NOUN
ftr-503	788	6	proposed	propose	VERB
ftr-503	788	7	here	here	ADV
ftr-503	788	8	requires	require	VERB
ftr-503	788	9	only	only	ADV
ftr-503	788	10	that	that	SCONJ
ftr-503	788	11	the	the	DET
ftr-503	788	12	partner	partner	NOUN
ftr-503	788	13	have	have	AUX
ftr-503	788	14	agreed	agree	VERB
ftr-503	788	15	,	,	PUNCT
ftr-503	788	16	prior	prior	ADV
ftr-503	788	17	to	to	ADP
ftr-503	788	18	the	the	DET
ftr-503	788	19	time	time	NOUN
ftr-503	788	20	he	he	PRON
ftr-503	788	21	rendered	render	VERB
ftr-503	788	22	the	the	DET
ftr-503	788	23	services	service	NOUN
ftr-503	788	24	,	,	PUNCT
ftr-503	788	25	to	to	PART
ftr-503	788	26	turn	turn	VERB
ftr-503	788	27	over	over	ADP
ftr-503	788	28	the	the	DET
ftr-503	788	29	income	income	NOUN
ftr-503	788	30	to	to	ADP
ftr-503	788	31	the	the	DET
ftr-503	788	32	partnership	partnership	NOUN
ftr-503	788	33	.	.	PUNCT
ftr-503	789	1	this	this	PRON
ftr-503	789	2	is	be	AUX
ftr-503	789	3	the	the	DET
ftr-503	789	4	more	more	ADV
ftr-503	789	5	logical	logical	ADJ
ftr-503	789	6	approach	approach	NOUN
ftr-503	789	7	.	.	PUNCT
ftr-503	790	1	if	if	SCONJ
ftr-503	790	2	income	income	NOUN
ftr-503	790	3	from	from	ADP
ftr-503	790	4	the	the	DET
ftr-503	790	5	sale	sale	NOUN
ftr-503	790	6	of	of	ADP
ftr-503	790	7	sophisticated	sophisticated	ADJ
ftr-503	790	8	electronic	electronic	ADJ
ftr-503	790	9	equipment	equipment	NOUN
ftr-503	790	10	,	,	PUNCT
ftr-503	790	11	the	the	DET
ftr-503	790	12	leasing	leasing	NOUN
ftr-503	790	13	of	of	ADP
ftr-503	790	14	automobiles	automobile	NOUN
ftr-503	790	15	,	,	PUNCT
ftr-503	790	16	and	and	CCONJ
ftr-503	790	17	the	the	DET
ftr-503	790	18	sale	sale	NOUN
ftr-503	790	19	of	of	ADP
ftr-503	790	20	bread	bread	NOUN
ftr-503	790	21	may	may	AUX
ftr-503	790	22	be	be	AUX
ftr-503	790	23	treated	treat	VERB
ftr-503	790	24	as	as	ADP
ftr-503	790	25	income	income	NOUN
ftr-503	790	26	of	of	ADP
ftr-503	790	27	a	a	DET
ftr-503	790	28	single	single	ADJ
ftr-503	790	29	corporate	corporate	ADJ
ftr-503	790	30	conglomerate	conglomerate	NOUN
ftr-503	790	31	,	,	PUNCT
ftr-503	790	32	there	there	PRON
ftr-503	790	33	is	be	VERB
ftr-503	790	34	no	no	DET
ftr-503	790	35	reason	reason	NOUN
ftr-503	790	36	why	why	SCONJ
ftr-503	790	37	such	such	ADJ
ftr-503	790	38	taxpayer	taxpayer	NOUN
ftr-503	790	39	remits	remit	VERB
ftr-503	790	40	to	to	ADP
ftr-503	790	41	the	the	DET
ftr-503	790	42	order	order	NOUN
ftr-503	790	43	over	over	ADP
ftr-503	790	44	the	the	DET
ftr-503	790	45	amounts	amount	NOUN
ftr-503	790	46	she	she	PRON
ftr-503	790	47	receives	receive	VERB
ftr-503	790	48	from	from	ADP
ftr-503	790	49	the	the	DET
ftr-503	790	50	order	order	NOUN
ftr-503	790	51	for	for	ADP
ftr-503	790	52	her	her	PRON
ftr-503	790	53	personal	personal	ADJ
ftr-503	790	54	living	living	NOUN
ftr-503	790	55	expenses	expense	NOUN
ftr-503	790	56	"	"	PUNCT
ftr-503	790	57	was	be	AUX
ftr-503	790	58	a	a	DET
ftr-503	790	59	gift	gift	NOUN
ftr-503	790	60	and	and	CCONJ
ftr-503	790	61	qualified	qualified	ADJ
ftr-503	790	62	as	as	ADP
ftr-503	790	63	a	a	DET
ftr-503	790	64	charitable	charitable	ADJ
ftr-503	790	65	contribution	contribution	NOUN
ftr-503	790	66	.	.	PUNCT
ftr-503	791	1	i	i	PRON
ftr-503	791	2	d.	d.	VERB
ftr-503	791	3	the	the	DET
ftr-503	791	4	ruling	ruling	NOUN
ftr-503	791	5	,	,	PUNCT
ftr-503	791	6	in	in	ADP
ftr-503	791	7	effect	effect	NOUN
ftr-503	791	8	,	,	PUNCT
ftr-503	791	9	bifurcated	bifurcate	VERB
ftr-503	791	10	the	the	DET
ftr-503	791	11	member	member	NOUN
ftr-503	791	12	's	's	PART
ftr-503	791	13	assignment	assignment	NOUN
ftr-503	791	14	of	of	ADP
ftr-503	791	15	her	her	PRON
ftr-503	791	16	salary	salary	NOUN
ftr-503	791	17	:	:	PUNCT
ftr-503	791	18	(	(	PUNCT
ftr-503	791	19	1	1	X
ftr-503	791	20	)	)	PUNCT
ftr-503	791	21	part	part	NOUN
ftr-503	791	22	of	of	ADP
ftr-503	791	23	her	her	PRON
ftr-503	791	24	salary	salary	NOUN
ftr-503	791	25	was	be	AUX
ftr-503	791	26	exchanged	exchange	VERB
ftr-503	791	27	for	for	ADP
ftr-503	791	28	consideration	consideration	NOUN
ftr-503	791	29	,	,	PUNCT
ftr-503	791	30	and	and	CCONJ
ftr-503	791	31	(	(	PUNCT
ftr-503	791	32	2	2	X
ftr-503	791	33	)	)	PUNCT
ftr-503	791	34	the	the	DET
ftr-503	791	35	remainder	remainder	NOUN
ftr-503	791	36	was	be	AUX
ftr-503	791	37	gratuitously	gratuitously	ADV
ftr-503	791	38	transferred	transfer	VERB
ftr-503	791	39	to	to	ADP
ftr-503	791	40	the	the	DET
ftr-503	791	41	order	order	NOUN
ftr-503	791	42	.	.	PUNCT
ftr-503	792	1	although	although	SCONJ
ftr-503	792	2	the	the	DET
ftr-503	792	3	ruling	ruling	NOUN
ftr-503	792	4	used	use	VERB
ftr-503	792	5	this	this	DET
ftr-503	792	6	analysis	analysis	NOUN
ftr-503	792	7	only	only	ADV
ftr-503	792	8	to	to	PART
ftr-503	792	9	determine	determine	VERB
ftr-503	792	10	the	the	DET
ftr-503	792	11	amount	amount	NOUN
ftr-503	792	12	of	of	ADP
ftr-503	792	13	the	the	DET
ftr-503	792	14	member	member	NOUN
ftr-503	792	15	's	's	PART
ftr-503	792	16	charitable	charitable	ADJ
ftr-503	792	17	contribution	contribution	NOUN
ftr-503	792	18	,	,	PUNCT
ftr-503	792	19	there	there	PRON
ftr-503	792	20	is	be	VERB
ftr-503	792	21	no	no	DET
ftr-503	792	22	reason	reason	NOUN
ftr-503	792	23	why	why	SCONJ
ftr-503	792	24	it	it	PRON
ftr-503	792	25	should	should	AUX
ftr-503	792	26	not	not	PART
ftr-503	792	27	also	also	ADV
ftr-503	792	28	be	be	AUX
ftr-503	792	29	used	use	VERB
ftr-503	792	30	to	to	PART
ftr-503	792	31	determine	determine	VERB
ftr-503	792	32	the	the	DET
ftr-503	792	33	extent	extent	NOUN
ftr-503	792	34	to	to	PART
ftr-503	792	35	which	which	PRON
ftr-503	792	36	the	the	DET
ftr-503	792	37	member	member	NOUN
ftr-503	792	38	is	be	AUX
ftr-503	792	39	taxable	taxable	ADJ
ftr-503	792	40	on	on	ADP
ftr-503	792	41	her	her	PRON
ftr-503	792	42	salary	salary	NOUN
ftr-503	792	43	.	.	PUNCT
ftr-503	793	1	175	175	NUM
ftr-503	793	2	.	.	PUNCT
ftr-503	794	1	i	i	PRON
ftr-503	794	2	d.	d.	PROPN
ftr-503	795	1	[	[	X
ftr-503	795	2	vol	vol	X
ftr-503	795	3	1:11	1:11	NUM
ftr-503	795	4	schneer	schneer	NOUN
ftr-503	795	5	v%	v%	X
ftr-503	795	6	conunissioner	conunissioner	NOUN
ftr-503	795	7	disparate	disparate	ADJ
ftr-503	795	8	types	type	NOUN
ftr-503	795	9	of	of	ADP
ftr-503	795	10	income	income	NOUN
ftr-503	795	11	should	should	AUX
ftr-503	795	12	not	not	PART
ftr-503	795	13	also	also	ADV
ftr-503	795	14	be	be	AUX
ftr-503	795	15	treated	treat	VERB
ftr-503	795	16	as	as	ADP
ftr-503	795	17	the	the	DET
ftr-503	795	18	income	income	NOUN
ftr-503	795	19	of	of	ADP
ftr-503	795	20	a	a	DET
ftr-503	795	21	single	single	ADJ
ftr-503	795	22	partnership	partnership	NOUN
ftr-503	795	23	.	.	PUNCT
ftr-503	796	1	the	the	DET
ftr-503	796	2	requirement	requirement	NOUN
ftr-503	796	3	proposed	propose	VERB
ftr-503	796	4	here	here	ADV
ftr-503	796	5	recognizes	recognize	VERB
ftr-503	796	6	that	that	SCONJ
ftr-503	796	7	the	the	DET
ftr-503	796	8	business	business	NOUN
ftr-503	796	9	of	of	ADP
ftr-503	796	10	a	a	DET
ftr-503	796	11	partnership	partnership	NOUN
ftr-503	796	12	is	be	AUX
ftr-503	796	13	whatever	whatever	PRON
ftr-503	796	14	the	the	DET
ftr-503	796	15	partners	partner	NOUN
ftr-503	796	16	agree	agree	VERB
ftr-503	796	17	to	to	ADP
ftr-503	796	18	,	,	PUNCT
ftr-503	796	19	and	and	CCONJ
ftr-503	796	20	if	if	SCONJ
ftr-503	796	21	they	they	PRON
ftr-503	796	22	agree	agree	VERB
ftr-503	796	23	to	to	PART
ftr-503	796	24	pool	pool	NOUN
ftr-503	796	25	income	income	NOUN
ftr-503	796	26	from	from	ADP
ftr-503	796	27	a	a	DET
ftr-503	796	28	given	give	VERB
ftr-503	796	29	activity	activity	NOUN
ftr-503	796	30	,	,	PUNCT
ftr-503	796	31	that	that	SCONJ
ftr-503	796	32	income	income	NOUN
ftr-503	796	33	becomes	become	VERB
ftr-503	796	34	,	,	PUNCT
ftr-503	796	35	by	by	ADP
ftr-503	796	36	virtue	virtue	NOUN
ftr-503	796	37	of	of	ADP
ftr-503	796	38	such	such	ADJ
ftr-503	796	39	agreement	agreement	NOUN
ftr-503	796	40	,	,	PUNCT
ftr-503	796	41	partnership	partnership	NOUN
ftr-503	796	42	income	income	NOUN
ftr-503	796	43	and	and	CCONJ
ftr-503	796	44	the	the	DET
ftr-503	796	45	activity	activity	NOUN
ftr-503	796	46	generating	generate	VERB
ftr-503	796	47	it	it	PRON
ftr-503	796	48	part	part	NOUN
ftr-503	796	49	of	of	ADP
ftr-503	796	50	the	the	DET
ftr-503	796	51	partnership	partnership	NOUN
ftr-503	796	52	's	's	PART
ftr-503	796	53	business.176	business.176	NOUN
ftr-503	796	54	likewise	likewise	ADV
ftr-503	796	55	,	,	PUNCT
ftr-503	796	56	the	the	DET
ftr-503	796	57	proposed	propose	VERB
ftr-503	796	58	requirement	requirement	NOUN
ftr-503	796	59	obviates	obviate	VERB
ftr-503	796	60	the	the	DET
ftr-503	796	61	need	need	NOUN
ftr-503	796	62	to	to	PART
ftr-503	796	63	find	find	VERB
ftr-503	796	64	an	an	DET
ftr-503	796	65	agency	agency	NOUN
ftr-503	796	66	relationship	relationship	NOUN
ftr-503	796	67	in	in	ADP
ftr-503	796	68	the	the	DET
ftr-503	796	69	nonpartnership	nonpartnership	NOUN
ftr-503	796	70	cases	case	NOUN
ftr-503	796	71	.	.	PUNCT
ftr-503	797	1	all	all	PRON
ftr-503	797	2	that	that	PRON
ftr-503	797	3	is	be	AUX
ftr-503	797	4	required	require	VERB
ftr-503	797	5	is	be	AUX
ftr-503	797	6	that	that	SCONJ
ftr-503	797	7	the	the	DET
ftr-503	797	8	taxpayer	taxpayer	NOUN
ftr-503	797	9	have	have	AUX
ftr-503	797	10	legally	legally	ADV
ftr-503	797	11	obligated	obligate	VERB
ftr-503	797	12	himself	himself	PRON
ftr-503	797	13	to	to	PART
ftr-503	797	14	pay	pay	VERB
ftr-503	797	15	the	the	DET
ftr-503	797	16	income	income	NOUN
ftr-503	797	17	he	he	PRON
ftr-503	797	18	earns	earn	VERB
ftr-503	797	19	over	over	ADP
ftr-503	797	20	to	to	ADP
ftr-503	797	21	another	another	PRON
ftr-503	797	22	.	.	PUNCT
ftr-503	798	1	the	the	DET
ftr-503	798	2	proposed	propose	VERB
ftr-503	798	3	requirement	requirement	NOUN
ftr-503	798	4	recognizes	recognize	VERB
ftr-503	798	5	that	that	SCONJ
ftr-503	798	6	where	where	SCONJ
ftr-503	798	7	a	a	DET
ftr-503	798	8	taxpayer	taxpayer	NOUN
ftr-503	798	9	agrees	agree	VERB
ftr-503	798	10	to	to	PART
ftr-503	798	11	remit	remit	VERB
ftr-503	798	12	the	the	DET
ftr-503	798	13	income	income	NOUN
ftr-503	798	14	from	from	ADP
ftr-503	798	15	a	a	DET
ftr-503	798	16	given	give	VERB
ftr-503	798	17	activity	activity	NOUN
ftr-503	798	18	to	to	ADP
ftr-503	798	19	another	another	PRON
ftr-503	798	20	,	,	PUNCT
ftr-503	798	21	the	the	DET
ftr-503	798	22	taxpayer	taxpayer	NOUN
ftr-503	798	23	is	be	AUX
ftr-503	798	24	acting	act	VERB
ftr-503	798	25	on	on	ADP
ftr-503	798	26	the	the	DET
ftr-503	798	27	other	other	ADJ
ftr-503	798	28	person	person	NOUN
ftr-503	798	29	's	's	PART
ftr-503	798	30	behalf	behalf	NOUN
ftr-503	798	31	when	when	SCONJ
ftr-503	798	32	he	he	PRON
ftr-503	798	33	performs	perform	VERB
ftr-503	798	34	that	that	DET
ftr-503	798	35	activity	activity	NOUN
ftr-503	798	36	.	.	PUNCT
ftr-503	799	1	it	it	PRON
ftr-503	799	2	is	be	AUX
ftr-503	799	3	absurd	absurd	ADJ
ftr-503	799	4	to	to	PART
ftr-503	799	5	say	say	VERB
ftr-503	799	6	,	,	PUNCT
ftr-503	799	7	as	as	SCONJ
ftr-503	799	8	the	the	DET
ftr-503	799	9	tax	tax	NOUN
ftr-503	799	10	court	court	NOUN
ftr-503	799	11	did	do	VERB
ftr-503	799	12	in	in	ADP
ftr-503	799	13	schuster	schuster	NOUN
ftr-503	799	14	,	,	PUNCT
ftr-503	799	15	that	that	SCONJ
ftr-503	799	16	sister	sister	NOUN
ftr-503	799	17	schuster	schuster	NOUN
ftr-503	799	18	was	be	AUX
ftr-503	799	19	not	not	PART
ftr-503	799	20	acting	act	VERB
ftr-503	799	21	on	on	ADP
ftr-503	799	22	the	the	DET
ftr-503	799	23	order	order	NOUN
ftr-503	799	24	's	's	PART
ftr-503	799	25	behalf	behalf	NOUN
ftr-503	799	26	in	in	ADP
ftr-503	799	27	serving	serve	VERB
ftr-503	799	28	as	as	ADP
ftr-503	799	29	midwife	midwife	NOUN
ftr-503	799	30	"	"	PUNCT
ftr-503	799	31	when	when	SCONJ
ftr-503	799	32	she	she	PRON
ftr-503	799	33	was	be	AUX
ftr-503	799	34	legally	legally	ADV
ftr-503	799	35	obligated	obligate	VERB
ftr-503	799	36	to	to	PART
ftr-503	799	37	turn	turn	VERB
ftr-503	799	38	over	over	ADP
ftr-503	799	39	all	all	DET
ftr-503	799	40	her	her	PRON
ftr-503	799	41	earnings	earning	NOUN
ftr-503	799	42	from	from	ADP
ftr-503	799	43	that	that	DET
ftr-503	799	44	activity	activity	NOUN
ftr-503	799	45	to	to	ADP
ftr-503	799	46	the	the	DET
ftr-503	799	47	order	order	NOUN
ftr-503	799	48	.	.	PUNCT
ftr-503	800	1	but	but	CCONJ
ftr-503	800	2	being	be	AUX
ftr-503	800	3	under	under	ADP
ftr-503	800	4	a	a	DET
ftr-503	800	5	legal	legal	ADJ
ftr-503	800	6	obligation	obligation	NOUN
ftr-503	800	7	to	to	PART
ftr-503	800	8	turn	turn	VERB
ftr-503	800	9	one	one	PRON
ftr-503	800	10	's	's	PART
ftr-503	800	11	earnings	earning	NOUN
ftr-503	800	12	over	over	ADP
ftr-503	800	13	to	to	ADP
ftr-503	800	14	another	another	PRON
ftr-503	800	15	does	do	AUX
ftr-503	800	16	not	not	PART
ftr-503	800	17	,	,	PUNCT
ftr-503	800	18	by	by	ADP
ftr-503	800	19	itself	itself	PRON
ftr-503	800	20	,	,	PUNCT
ftr-503	800	21	make	make	VERB
ftr-503	800	22	the	the	DET
ftr-503	800	23	assignment	assignment	NOUN
ftr-503	800	24	of	of	ADP
ftr-503	800	25	income	income	NOUN
ftr-503	800	26	doctrine	doctrine	NOUN
ftr-503	800	27	inapplicable	inapplicable	ADJ
ftr-503	800	28	.	.	PUNCT
ftr-503	801	1	otherwise	otherwise	ADV
ftr-503	801	2	,	,	PUNCT
ftr-503	801	3	the	the	DET
ftr-503	801	4	assignment	assignment	NOUN
ftr-503	801	5	of	of	ADP
ftr-503	801	6	income	income	NOUN
ftr-503	801	7	doctrine	doctrine	NOUN
ftr-503	801	8	would	would	AUX
ftr-503	801	9	not	not	PART
ftr-503	801	10	apply	apply	VERB
ftr-503	801	11	to	to	ADP
ftr-503	801	12	the	the	DET
ftr-503	801	13	vow	vow	NOUN
ftr-503	801	14	-	-	PUNCT
ftr-503	801	15	of	of	ADP
ftr-503	801	16	-	-	PUNCT
ftr-503	801	17	poverty	poverty	NOUN
ftr-503	801	18	cases	case	NOUN
ftr-503	801	19	.	.	PUNCT
ftr-503	802	1	to	to	PART
ftr-503	802	2	make	make	VERB
ftr-503	802	3	this	this	DET
ftr-503	802	4	determination	determination	NOUN
ftr-503	802	5	,	,	PUNCT
ftr-503	802	6	one	one	PRON
ftr-503	802	7	must	must	AUX
ftr-503	802	8	then	then	ADV
ftr-503	802	9	answer	answer	VERB
ftr-503	802	10	question	question	NOUN
ftr-503	802	11	2	2	NUM
ftr-503	802	12	:	:	PUNCT
ftr-503	802	13	was	be	AUX
ftr-503	802	14	the	the	DET
ftr-503	802	15	assignment	assignment	NOUN
ftr-503	802	16	gratuitous	gratuitous	ADJ
ftr-503	802	17	or	or	CCONJ
ftr-503	802	18	for	for	ADP
ftr-503	802	19	consideration	consideration	NOUN
ftr-503	802	20	?	?	PUNCT
ftr-503	803	1	applying	apply	VERB
ftr-503	803	2	these	these	DET
ftr-503	803	3	principles	principle	NOUN
ftr-503	803	4	to	to	ADP
ftr-503	803	5	the	the	DET
ftr-503	803	6	first	first	ADJ
ftr-503	803	7	three	three	NUM
ftr-503	803	8	hypothetical	hypothetical	ADJ
ftr-503	803	9	cases	case	NOUN
ftr-503	803	10	in	in	ADP
ftr-503	803	11	part	part	NOUN
ftr-503	803	12	ih	ih	PRON
ftr-503	803	13	produces	produce	VERB
ftr-503	803	14	the	the	DET
ftr-503	803	15	following	follow	VERB
ftr-503	803	16	results	result	NOUN
ftr-503	803	17	:	:	PUNCT
ftr-503	803	18	the	the	DET
ftr-503	803	19	army	army	NOUN
ftr-503	803	20	reserve	reserve	PROPN
ftr-503	803	21	pay	pay	VERB
ftr-503	803	22	that	that	PRON
ftr-503	803	23	p	p	NOUN
ftr-503	803	24	turns	turn	VERB
ftr-503	803	25	over	over	ADP
ftr-503	803	26	to	to	ADP
ftr-503	803	27	his	his	PRON
ftr-503	803	28	law	law	NOUN
ftr-503	803	29	partnership	partnership	NOUN
ftr-503	803	30	is	be	AUX
ftr-503	803	31	reportable	reportable	ADJ
ftr-503	803	32	by	by	ADP
ftr-503	803	33	the	the	DET
ftr-503	803	34	partnership	partnership	NOUN
ftr-503	803	35	and	and	CCONJ
ftr-503	803	36	not	not	PART
ftr-503	803	37	by	by	ADP
ftr-503	803	38	p	p	X
ftr-503	803	39	;	;	PUNCT
ftr-503	803	40	the	the	DET
ftr-503	803	41	fees	fee	NOUN
ftr-503	803	42	awarded	award	VERB
ftr-503	803	43	by	by	ADP
ftr-503	803	44	the	the	DET
ftr-503	803	45	court	court	NOUN
ftr-503	803	46	to	to	ADP
ftr-503	803	47	f	f	PROPN
ftr-503	803	48	,	,	PUNCT
ftr-503	803	49	the	the	DET
ftr-503	803	50	faculty	faculty	NOUN
ftr-503	803	51	member	member	NOUN
ftr-503	803	52	who	who	PRON
ftr-503	803	53	operates	operate	VERB
ftr-503	803	54	the	the	DET
ftr-503	803	55	law	law	NOUN
ftr-503	803	56	school	school	NOUN
ftr-503	803	57	clinic	clinic	NOUN
ftr-503	803	58	,	,	PUNCT
ftr-503	803	59	is	be	AUX
ftr-503	803	60	income	income	NOUN
ftr-503	803	61	to	to	ADP
ftr-503	803	62	the	the	DET
ftr-503	803	63	law	law	NOUN
ftr-503	803	64	school	school	NOUN
ftr-503	803	65	and	and	CCONJ
ftr-503	803	66	not	not	PART
ftr-503	803	67	to	to	ADP
ftr-503	803	68	f	f	X
ftr-503	803	69	;	;	PUNCT
ftr-503	803	70	and	and	CCONJ
ftr-503	803	71	father	father	PROPN
ftr-503	803	72	john	john	PROPN
ftr-503	803	73	's	's	PART
ftr-503	803	74	salary	salary	NOUN
ftr-503	803	75	as	as	ADP
ftr-503	803	76	a	a	DET
ftr-503	803	77	chaplain	chaplain	NOUN
ftr-503	803	78	in	in	ADP
ftr-503	803	79	a	a	DET
ftr-503	803	80	state	state	NOUN
ftr-503	803	81	hospital	hospital	NOUN
ftr-503	803	82	is	be	AUX
ftr-503	803	83	taxed	tax	VERB
ftr-503	803	84	to	to	ADP
ftr-503	803	85	father	father	PROPN
ftr-503	803	86	john	john	PROPN
ftr-503	803	87	and	and	CCONJ
ftr-503	803	88	not	not	PART
ftr-503	803	89	the	the	DET
ftr-503	803	90	order	order	NOUN
ftr-503	803	91	.	.	PUNCT
ftr-503	804	1	176	176	NUM
ftr-503	804	2	.	.	PUNCT
ftr-503	805	1	cf	cf	NOUN
ftr-503	805	2	.	.	PUNCT
ftr-503	806	1	cowan	cowan	PROPN
ftr-503	806	2	,	,	PUNCT
ftr-503	806	3	supra	supra	PROPN
ftr-503	806	4	note	note	PROPN
ftr-503	806	5	20	20	NUM
ftr-503	806	6	,	,	PUNCT
ftr-503	806	7	at	at	ADP
ftr-503	806	8	1537	1537	NUM
ftr-503	806	9	-	-	SYM
ftr-503	806	10	38	38	NUM
ftr-503	806	11	:	:	PUNCT
ftr-503	806	12	whether	whether	SCONJ
ftr-503	806	13	the	the	DET
ftr-503	806	14	partner	partner	NOUN
ftr-503	806	15	is	be	AUX
ftr-503	806	16	acting	act	VERB
ftr-503	806	17	as	as	ADP
ftr-503	806	18	an	an	DET
ftr-503	806	19	agent	agent	NOUN
ftr-503	806	20	of	of	ADP
ftr-503	806	21	the	the	DET
ftr-503	806	22	partnership	partnership	NOUN
ftr-503	806	23	with	with	ADP
ftr-503	806	24	respect	respect	NOUN
ftr-503	806	25	to	to	ADP
ftr-503	806	26	a	a	DET
ftr-503	806	27	specific	specific	ADJ
ftr-503	806	28	activity	activity	NOUN
ftr-503	806	29	seems	seem	VERB
ftr-503	806	30	to	to	PART
ftr-503	806	31	depend	depend	VERB
ftr-503	806	32	almost	almost	ADV
ftr-503	806	33	exclusively	exclusively	ADV
ftr-503	806	34	on	on	ADP
ftr-503	806	35	the	the	DET
ftr-503	806	36	terms	term	NOUN
ftr-503	806	37	of	of	ADP
ftr-503	806	38	the	the	DET
ftr-503	806	39	partnership	partnership	NOUN
ftr-503	806	40	agreement	agreement	NOUN
ftr-503	806	41	....	....	PUNCT
ftr-503	807	1	for	for	ADP
ftr-503	807	2	example	example	NOUN
ftr-503	807	3	,	,	PUNCT
ftr-503	807	4	if	if	SCONJ
ftr-503	807	5	a	a	DET
ftr-503	807	6	real	real	ADJ
ftr-503	807	7	estate	estate	NOUN
ftr-503	807	8	partnership	partnership	NOUN
ftr-503	807	9	with	with	ADP
ftr-503	807	10	100	100	NUM
ftr-503	807	11	partners	partner	NOUN
ftr-503	807	12	and	and	CCONJ
ftr-503	807	13	200	200	NUM
ftr-503	807	14	employees	employee	NOUN
ftr-503	807	15	is	be	AUX
ftr-503	807	16	engaged	engage	VERB
ftr-503	807	17	in	in	ADP
ftr-503	807	18	operating	operate	VERB
ftr-503	807	19	shopping	shopping	NOUN
ftr-503	807	20	centers	center	NOUN
ftr-503	807	21	throughout	throughout	ADP
ftr-503	807	22	the	the	DET
ftr-503	807	23	country	country	NOUN
ftr-503	807	24	,	,	PUNCT
ftr-503	807	25	and	and	CCONJ
ftr-503	807	26	one	one	NUM
ftr-503	807	27	of	of	ADP
ftr-503	807	28	the	the	DET
ftr-503	807	29	partners	partner	NOUN
ftr-503	807	30	also	also	ADV
ftr-503	807	31	acts	act	VERB
ftr-503	807	32	as	as	ADP
ftr-503	807	33	a	a	DET
ftr-503	807	34	broker	broker	NOUN
ftr-503	807	35	in	in	ADP
ftr-503	807	36	the	the	DET
ftr-503	807	37	leasing	leasing	NOUN
ftr-503	807	38	and	and	CCONJ
ftr-503	807	39	selling	selling	NOUN
ftr-503	807	40	of	of	ADP
ftr-503	807	41	properties	property	NOUN
ftr-503	807	42	other	other	ADJ
ftr-503	807	43	than	than	ADP
ftr-503	807	44	shopping	shopping	NOUN
ftr-503	807	45	centers	center	NOUN
ftr-503	807	46	,	,	PUNCT
ftr-503	807	47	and	and	CCONJ
ftr-503	807	48	all	all	PRON
ftr-503	807	49	of	of	ADP
ftr-503	807	50	the	the	DET
ftr-503	807	51	partners	partner	NOUN
ftr-503	807	52	share	share	VERB
ftr-503	807	53	in	in	ADP
ftr-503	807	54	the	the	DET
ftr-503	807	55	profits	profit	NOUN
ftr-503	807	56	and	and	CCONJ
ftr-503	807	57	losses	loss	NOUN
ftr-503	807	58	,	,	PUNCT
ftr-503	807	59	and	and	CCONJ
ftr-503	807	60	exposure	exposure	NOUN
ftr-503	807	61	to	to	ADP
ftr-503	807	62	liability	liability	NOUN
ftr-503	807	63	,	,	PUNCT
ftr-503	807	64	from	from	ADP
ftr-503	807	65	that	that	DET
ftr-503	807	66	activity	activity	NOUN
ftr-503	807	67	,	,	PUNCT
ftr-503	807	68	the	the	DET
ftr-503	807	69	partnership	partnership	NOUN
ftr-503	807	70	is	be	AUX
ftr-503	807	71	per	per	ADP
ftr-503	807	72	se	se	X
ftr-503	807	73	also	also	ADV
ftr-503	807	74	in	in	ADP
ftr-503	807	75	the	the	DET
ftr-503	807	76	business	business	NOUN
ftr-503	807	77	of	of	ADP
ftr-503	807	78	leasing	leasing	NOUN
ftr-503	807	79	and	and	CCONJ
ftr-503	807	80	selling	sell	VERB
ftr-503	807	81	such	such	ADJ
ftr-503	807	82	other	other	ADJ
ftr-503	807	83	properties	property	NOUN
ftr-503	807	84	....	....	PUNCT
ftr-503	808	1	if	if	SCONJ
ftr-503	808	2	there	there	PRON
ftr-503	808	3	is	be	VERB
ftr-503	808	4	a	a	DET
ftr-503	808	5	bona	bona	ADJ
ftr-503	808	6	fide	fide	NOUN
ftr-503	808	7	,	,	PUNCT
ftr-503	808	8	mutual	mutual	ADJ
ftr-503	808	9	sharing	sharing	NOUN
ftr-503	808	10	of	of	ADP
ftr-503	808	11	the	the	DET
ftr-503	808	12	economic	economic	ADJ
ftr-503	808	13	venture	venture	NOUN
ftr-503	808	14	,	,	PUNCT
ftr-503	808	15	including	include	VERB
ftr-503	808	16	in	in	ADP
ftr-503	808	17	profits	profit	NOUN
ftr-503	808	18	and	and	CCONJ
ftr-503	808	19	losses	loss	NOUN
ftr-503	808	20	,	,	PUNCT
ftr-503	808	21	there	there	PRON
ftr-503	808	22	is	be	VERB
ftr-503	808	23	probably	probably	ADV
ftr-503	808	24	a	a	DET
ftr-503	808	25	partnership	partnership	NOUN
ftr-503	808	26	.	.	PUNCT
ftr-503	809	1	(	(	PUNCT
ftr-503	809	2	first	first	ADJ
ftr-503	809	3	emphasis	emphasis	NOUN
ftr-503	809	4	added	add	VERB
ftr-503	809	5	.	.	PUNCT
ftr-503	809	6	)	)	PUNCT
ftr-503	810	1	however	however	ADV
ftr-503	810	2	,	,	PUNCT
ftr-503	810	3	cowan	cowan	PROPN
ftr-503	810	4	would	would	AUX
ftr-503	810	5	not	not	PART
ftr-503	810	6	recognize	recognize	VERB
ftr-503	810	7	for	for	ADP
ftr-503	810	8	tax	tax	NOUN
ftr-503	810	9	purposes	purpose	NOUN
ftr-503	810	10	the	the	DET
ftr-503	810	11	pooling	pooling	NOUN
ftr-503	810	12	of	of	ADP
ftr-503	810	13	a	a	DET
ftr-503	810	14	judge	judge	NOUN
ftr-503	810	15	's	's	PART
ftr-503	810	16	salary	salary	NOUN
ftr-503	810	17	or	or	CCONJ
ftr-503	810	18	the	the	DET
ftr-503	810	19	salary	salary	NOUN
ftr-503	810	20	of	of	ADP
ftr-503	810	21	a	a	DET
ftr-503	810	22	member	member	NOUN
ftr-503	810	23	of	of	ADP
ftr-503	810	24	the	the	DET
ftr-503	810	25	armed	armed	ADJ
ftr-503	810	26	forces	force	NOUN
ftr-503	810	27	:	:	PUNCT
ftr-503	810	28	"	"	PUNCT
ftr-503	810	29	serving	serve	VERB
ftr-503	810	30	in	in	ADP
ftr-503	810	31	the	the	DET
ftr-503	810	32	armed	armed	ADJ
ftr-503	810	33	forces	force	NOUN
ftr-503	810	34	or	or	CCONJ
ftr-503	810	35	as	as	ADP
ftr-503	810	36	a	a	DET
ftr-503	810	37	judge	judge	NOUN
ftr-503	810	38	requires	require	VERB
ftr-503	810	39	sole	sole	ADJ
ftr-503	810	40	loyalty	loyalty	NOUN
ftr-503	810	41	to	to	ADP
ftr-503	810	42	that	that	DET
ftr-503	810	43	employer	employer	NOUN
ftr-503	810	44	,	,	PUNCT
ftr-503	810	45	and	and	CCONJ
ftr-503	810	46	a	a	DET
ftr-503	810	47	sharing	sharing	NOUN
ftr-503	810	48	of	of	ADP
ftr-503	810	49	loyalty	loyalty	NOUN
ftr-503	810	50	with	with	ADP
ftr-503	810	51	a	a	DET
ftr-503	810	52	partnership	partnership	NOUN
ftr-503	810	53	of	of	ADP
ftr-503	810	54	other	other	ADJ
ftr-503	810	55	individuals	individual	NOUN
ftr-503	810	56	is	be	AUX
ftr-503	810	57	completely	completely	ADV
ftr-503	810	58	contrary	contrary	ADJ
ftr-503	810	59	to	to	ADP
ftr-503	810	60	public	public	ADJ
ftr-503	810	61	policy	policy	NOUN
ftr-503	810	62	.	.	PUNCT
ftr-503	810	63	"	"	PUNCT
ftr-503	811	1	i	i	PRON
ftr-503	811	2	d.	d.	VERB
ftr-503	811	3	at	at	ADP
ftr-503	811	4	1541	1541	NUM
ftr-503	811	5	-	-	SYM
ftr-503	811	6	42	42	NUM
ftr-503	811	7	.	.	PUNCT
ftr-503	812	1	177	177	NUM
ftr-503	812	2	.	.	PUNCT
ftr-503	813	1	schuster	schuster	PROPN
ftr-503	813	2	v.	v.	PROPN
ftr-503	813	3	commissioner	commissioner	PROPN
ftr-503	813	4	,	,	PUNCT
ftr-503	813	5	84	84	NUM
ftr-503	813	6	t.c	t.c	PROPN
ftr-503	813	7	.	.	PROPN
ftr-503	813	8	764	764	NUM
ftr-503	813	9	,	,	PUNCT
ftr-503	813	10	774	774	NUM
ftr-503	813	11	(	(	PUNCT
ftr-503	813	12	1985	1985	NUM
ftr-503	813	13	)	)	PUNCT
ftr-503	813	14	.	.	PUNCT
ftr-503	814	1	aff'd	aff'd	NOUN
ftr-503	814	2	,	,	PUNCT
ftr-503	814	3	800	800	NUM
ftr-503	814	4	f.2d	f.2d	ADP
ftr-503	814	5	672	672	NUM
ftr-503	814	6	(	(	PUNCT
ftr-503	814	7	7th	7th	ADJ
ftr-503	814	8	cir	cir	NOUN
ftr-503	814	9	.	.	PUNCT
ftr-503	814	10	1986	1986	NUM
ftr-503	814	11	)	)	PUNCT
ftr-503	814	12	.	.	PUNCT
ftr-503	815	1	19931	19931	NUM
ftr-503	815	2	florida	florida	PROPN
ftr-503	815	3	tax	tax	PROPN
ftr-503	815	4	review	review	PROPN
ftr-503	815	5	c.	c.	PROPN
ftr-503	815	6	issues	issue	NOUN
ftr-503	815	7	involved	involve	VERB
ftr-503	815	8	in	in	ADP
ftr-503	815	9	applying	apply	VERB
ftr-503	815	10	proposed	propose	VERB
ftr-503	815	11	approach	approach	NOUN
ftr-503	815	12	the	the	DET
ftr-503	815	13	idea	idea	NOUN
ftr-503	815	14	that	that	SCONJ
ftr-503	815	15	a	a	DET
ftr-503	815	16	person	person	NOUN
ftr-503	815	17	who	who	PRON
ftr-503	815	18	assigns	assign	VERB
ftr-503	815	19	earned	earn	VERB
ftr-503	815	20	income	income	NOUN
ftr-503	815	21	for	for	ADP
ftr-503	815	22	consideration	consideration	NOUN
ftr-503	815	23	is	be	AUX
ftr-503	815	24	taxed	tax	VERB
ftr-503	815	25	only	only	ADV
ftr-503	815	26	on	on	ADP
ftr-503	815	27	the	the	DET
ftr-503	815	28	consideration	consideration	NOUN
ftr-503	815	29	received	receive	VERB
ftr-503	815	30	is	be	AUX
ftr-503	815	31	premised	premise	VERB
ftr-503	815	32	on	on	ADP
ftr-503	815	33	the	the	DET
ftr-503	815	34	notion	notion	NOUN
ftr-503	815	35	that	that	SCONJ
ftr-503	815	36	for	for	ADP
ftr-503	815	37	every	every	DET
ftr-503	815	38	dollar	dollar	NOUN
ftr-503	815	39	of	of	ADP
ftr-503	815	40	taxable	taxable	ADJ
ftr-503	815	41	income	income	NOUN
ftr-503	815	42	he	he	PRON
ftr-503	815	43	assigns	assign	VERB
ftr-503	815	44	he	he	PRON
ftr-503	815	45	will	will	AUX
ftr-503	815	46	receive	receive	VERB
ftr-503	815	47	(	(	PUNCT
ftr-503	815	48	or	or	CCONJ
ftr-503	815	49	could	could	AUX
ftr-503	815	50	expect	expect	VERB
ftr-503	815	51	to	to	PART
ftr-503	815	52	receive	receive	VERB
ftr-503	815	53	)	)	PUNCT
ftr-503	815	54	a	a	DET
ftr-503	815	55	dollar	dollar	NOUN
ftr-503	815	56	of	of	ADP
ftr-503	815	57	taxable	taxable	ADJ
ftr-503	815	58	income	income	NOUN
ftr-503	815	59	in	in	ADP
ftr-503	815	60	return	return	NOUN
ftr-503	815	61	.	.	PUNCT
ftr-503	816	1	thus	thus	ADV
ftr-503	816	2	,	,	PUNCT
ftr-503	816	3	the	the	DET
ftr-503	816	4	tax	tax	NOUN
ftr-503	816	5	treatment	treatment	NOUN
ftr-503	816	6	of	of	ADP
ftr-503	816	7	the	the	DET
ftr-503	816	8	assignor	assignor	NOUN
ftr-503	816	9	,	,	PUNCT
ftr-503	816	10	on	on	ADP
ftr-503	816	11	average	average	ADJ
ftr-503	816	12	,	,	PUNCT
ftr-503	816	13	is	be	AUX
ftr-503	816	14	not	not	PART
ftr-503	816	15	changed	change	VERB
ftr-503	816	16	or	or	CCONJ
ftr-503	816	17	bettered	better	VERB
ftr-503	816	18	by	by	ADP
ftr-503	816	19	the	the	DET
ftr-503	816	20	assignment	assignment	NOUN
ftr-503	816	21	.	.	PUNCT
ftr-503	817	1	in	in	ADP
ftr-503	817	2	two	two	NUM
ftr-503	817	3	cases	case	NOUN
ftr-503	817	4	,	,	PUNCT
ftr-503	817	5	however	however	ADV
ftr-503	817	6	,	,	PUNCT
ftr-503	817	7	the	the	DET
ftr-503	817	8	assignor	assignor	NOUN
ftr-503	817	9	will	will	AUX
ftr-503	817	10	benefit	benefit	VERB
ftr-503	817	11	from	from	ADP
ftr-503	817	12	the	the	DET
ftr-503	817	13	assignment	assignment	NOUN
ftr-503	817	14	of	of	ADP
ftr-503	817	15	income	income	NOUN
ftr-503	817	16	.	.	PUNCT
ftr-503	818	1	first	first	ADV
ftr-503	818	2	,	,	PUNCT
ftr-503	818	3	the	the	DET
ftr-503	818	4	assignor	assignor	NOUN
ftr-503	818	5	will	will	AUX
ftr-503	818	6	benefit	benefit	VERB
ftr-503	818	7	if	if	SCONJ
ftr-503	818	8	the	the	DET
ftr-503	818	9	transaction	transaction	NOUN
ftr-503	818	10	can	can	AUX
ftr-503	818	11	be	be	AUX
ftr-503	818	12	structured	structure	VERB
ftr-503	818	13	so	so	SCONJ
ftr-503	818	14	that	that	DET
ftr-503	818	15	amount	amount	NOUN
ftr-503	818	16	received	receive	VERB
ftr-503	818	17	for	for	ADP
ftr-503	818	18	the	the	DET
ftr-503	818	19	assignment	assignment	NOUN
ftr-503	818	20	of	of	ADP
ftr-503	818	21	income	income	NOUN
ftr-503	818	22	avoids	avoid	VERB
ftr-503	818	23	recognition	recognition	NOUN
ftr-503	818	24	.	.	PUNCT
ftr-503	819	1	second	second	ADJ
ftr-503	819	2	,	,	PUNCT
ftr-503	819	3	the	the	DET
ftr-503	819	4	assignor	assignor	NOUN
ftr-503	819	5	will	will	AUX
ftr-503	819	6	benefit	benefit	VERB
ftr-503	819	7	if	if	SCONJ
ftr-503	819	8	the	the	DET
ftr-503	819	9	consideration	consideration	NOUN
ftr-503	819	10	is	be	AUX
ftr-503	819	11	paid	pay	VERB
ftr-503	819	12	out	out	ADP
ftr-503	819	13	over	over	ADP
ftr-503	819	14	a	a	DET
ftr-503	819	15	longer	long	ADJ
ftr-503	819	16	period	period	NOUN
ftr-503	819	17	than	than	SCONJ
ftr-503	819	18	the	the	DET
ftr-503	819	19	earned	earn	VERB
ftr-503	819	20	income	income	NOUN
ftr-503	819	21	was	be	AUX
ftr-503	819	22	to	to	PART
ftr-503	819	23	have	have	AUX
ftr-503	819	24	been	be	AUX
ftr-503	819	25	paid	pay	VERB
ftr-503	819	26	.	.	PUNCT
ftr-503	820	1	spreading	spread	VERB
ftr-503	820	2	out	out	ADP
ftr-503	820	3	the	the	DET
ftr-503	820	4	income	income	NOUN
ftr-503	820	5	over	over	ADP
ftr-503	820	6	a	a	DET
ftr-503	820	7	longer	long	ADJ
ftr-503	820	8	period	period	NOUN
ftr-503	820	9	of	of	ADP
ftr-503	820	10	time	time	NOUN
ftr-503	820	11	may	may	AUX
ftr-503	820	12	benefit	benefit	VERB
ftr-503	820	13	a	a	DET
ftr-503	820	14	taxpayer	taxpayer	NOUN
ftr-503	820	15	in	in	ADP
ftr-503	820	16	a	a	DET
ftr-503	820	17	progressive	progressive	ADJ
ftr-503	820	18	tax	tax	NOUN
ftr-503	820	19	regime	regime	NOUN
ftr-503	820	20	by	by	ADP
ftr-503	820	21	causing	cause	VERB
ftr-503	820	22	more	more	ADJ
ftr-503	820	23	of	of	ADP
ftr-503	820	24	the	the	DET
ftr-503	820	25	income	income	NOUN
ftr-503	820	26	to	to	PART
ftr-503	820	27	be	be	AUX
ftr-503	820	28	taxed	tax	VERB
ftr-503	820	29	at	at	ADP
ftr-503	820	30	lower	low	ADJ
ftr-503	820	31	rates	rate	NOUN
ftr-503	820	32	than	than	SCONJ
ftr-503	820	33	if	if	SCONJ
ftr-503	820	34	it	it	PRON
ftr-503	820	35	were	be	AUX
ftr-503	820	36	"	"	PUNCT
ftr-503	820	37	bunched	bunch	VERB
ftr-503	820	38	up	up	ADP
ftr-503	820	39	"	"	PUNCT
ftr-503	820	40	in	in	ADP
ftr-503	820	41	one	one	NUM
ftr-503	820	42	or	or	CCONJ
ftr-503	820	43	a	a	DET
ftr-503	820	44	few	few	ADJ
ftr-503	820	45	years	year	NOUN
ftr-503	820	46	.	.	PUNCT
ftr-503	821	1	these	these	DET
ftr-503	821	2	issues	issue	NOUN
ftr-503	821	3	will	will	AUX
ftr-503	821	4	be	be	AUX
ftr-503	821	5	addressed	address	VERB
ftr-503	821	6	below	below	ADV
ftr-503	821	7	:	:	PUNCT
ftr-503	821	8	the	the	DET
ftr-503	821	9	nonrecognition	nonrecognition	NOUN
ftr-503	821	10	issue	issue	NOUN
ftr-503	821	11	in	in	ADP
ftr-503	821	12	the	the	DET
ftr-503	821	13	discussion	discussion	NOUN
ftr-503	821	14	of	of	ADP
ftr-503	821	15	the	the	DET
ftr-503	821	16	personal	personal	ADJ
ftr-503	821	17	service	service	NOUN
ftr-503	821	18	corporation	corporation	NOUN
ftr-503	821	19	,	,	PUNCT
ftr-503	821	20	and	and	CCONJ
ftr-503	821	21	the	the	DET
ftr-503	821	22	deferral	deferral	ADJ
ftr-503	821	23	issue	issue	NOUN
ftr-503	821	24	in	in	ADP
ftr-503	821	25	the	the	DET
ftr-503	821	26	discussion	discussion	NOUN
ftr-503	821	27	of	of	ADP
ftr-503	821	28	the	the	DET
ftr-503	821	29	basketball	basketball	NOUN
ftr-503	821	30	player	player	NOUN
ftr-503	821	31	hypothetical	hypothetical	ADJ
ftr-503	821	32	.	.	PUNCT
ftr-503	822	1	d.	d.	PROPN
ftr-503	822	2	the	the	DET
ftr-503	822	3	personal	personal	PROPN
ftr-503	822	4	service	service	NOUN
ftr-503	822	5	corporation	corporation	NOUN
ftr-503	822	6	:	:	PUNCT
ftr-503	822	7	a	a	DET
ftr-503	822	8	case	case	NOUN
ftr-503	822	9	of	of	ADP
ftr-503	822	10	nonrecognition	nonrecognition	NOUN
ftr-503	822	11	?	?	PUNCT
ftr-503	823	1	although	although	SCONJ
ftr-503	823	2	personal	personal	ADJ
ftr-503	823	3	service	service	NOUN
ftr-503	823	4	corporations	corporation	NOUN
ftr-503	823	5	no	no	ADV
ftr-503	823	6	longer	long	ADV
ftr-503	823	7	offer	offer	VERB
ftr-503	823	8	the	the	DET
ftr-503	823	9	same	same	ADJ
ftr-503	823	10	opportunity	opportunity	NOUN
ftr-503	823	11	for	for	ADP
ftr-503	823	12	income	income	NOUN
ftr-503	823	13	tax	tax	NOUN
ftr-503	823	14	savings	saving	NOUN
ftr-503	823	15	as	as	SCONJ
ftr-503	823	16	they	they	PRON
ftr-503	823	17	did	do	VERB
ftr-503	823	18	a	a	DET
ftr-503	823	19	couple	couple	NOUN
ftr-503	823	20	of	of	ADP
ftr-503	823	21	decades	decade	NOUN
ftr-503	823	22	ago	ago	ADV
ftr-503	823	23	,	,	PUNCT
ftr-503	823	24	they	they	PRON
ftr-503	823	25	merit	merit	NOUN
ftr-503	823	26	study	study	NOUN
ftr-503	823	27	because	because	SCONJ
ftr-503	823	28	of	of	ADP
ftr-503	823	29	the	the	DET
ftr-503	823	30	light	light	NOUN
ftr-503	823	31	they	they	PRON
ftr-503	823	32	shed	shed	VERB
ftr-503	823	33	on	on	ADP
ftr-503	823	34	the	the	DET
ftr-503	823	35	proper	proper	ADJ
ftr-503	823	36	reach	reach	NOUN
ftr-503	823	37	of	of	ADP
ftr-503	823	38	the	the	DET
ftr-503	823	39	assignment	assignment	NOUN
ftr-503	823	40	of	of	ADP
ftr-503	823	41	income	income	NOUN
ftr-503	823	42	doctrine	doctrine	NOUN
ftr-503	823	43	.	.	PUNCT
ftr-503	824	1	178	178	NUM
ftr-503	824	2	at	at	ADP
ftr-503	824	3	the	the	DET
ftr-503	824	4	height	height	NOUN
ftr-503	824	5	of	of	ADP
ftr-503	824	6	their	their	PRON
ftr-503	824	7	popularity	popularity	NOUN
ftr-503	824	8	in	in	ADP
ftr-503	824	9	the	the	DET
ftr-503	824	10	178	178	NUM
ftr-503	824	11	.	.	PUNCT
ftr-503	825	1	immediately	immediately	ADV
ftr-503	825	2	before	before	ADP
ftr-503	825	3	the	the	DET
ftr-503	825	4	recent	recent	ADJ
ftr-503	825	5	enactment	enactment	NOUN
ftr-503	825	6	of	of	ADP
ftr-503	825	7	the	the	DET
ftr-503	825	8	revenue	revenue	NOUN
ftr-503	825	9	reconciliation	reconciliation	NOUN
ftr-503	825	10	act	act	NOUN
ftr-503	825	11	of	of	ADP
ftr-503	825	12	1993	1993	NUM
ftr-503	825	13	,	,	PUNCT
ftr-503	825	14	pub	pub	NOUN
ftr-503	825	15	.	.	PUNCT
ftr-503	826	1	l.	l.	PROPN
ftr-503	826	2	no	no	INTJ
ftr-503	826	3	.	.	PROPN
ftr-503	827	1	103	103	NUM
ftr-503	827	2	-	-	SYM
ftr-503	827	3	66	66	NUM
ftr-503	827	4	,	,	PUNCT
ftr-503	827	5	107	107	NUM
ftr-503	827	6	stat	stat	NOUN
ftr-503	827	7	.	.	PUNCT
ftr-503	828	1	312	312	NUM
ftr-503	829	1	[	[	X
ftr-503	829	2	hereinafter	hereinafter	NOUN
ftr-503	829	3	1993	1993	NUM
ftr-503	829	4	rra	rra	PROPN
ftr-503	829	5	]	]	PUNCT
ftr-503	829	6	,	,	PUNCT
ftr-503	829	7	the	the	DET
ftr-503	829	8	personal	personal	ADJ
ftr-503	829	9	service	service	NOUN
ftr-503	829	10	corporation	corporation	NOUN
ftr-503	829	11	(	(	PUNCT
ftr-503	829	12	"	"	PUNCT
ftr-503	829	13	psc	psc	NOUN
ftr-503	829	14	"	"	PUNCT
ftr-503	829	15	)	)	PUNCT
ftr-503	829	16	offered	offer	VERB
ftr-503	829	17	little	little	ADJ
ftr-503	829	18	opportunity	opportunity	NOUN
ftr-503	829	19	for	for	ADP
ftr-503	829	20	tax	tax	NOUN
ftr-503	829	21	savings	saving	NOUN
ftr-503	829	22	.	.	PUNCT
ftr-503	830	1	this	this	PRON
ftr-503	830	2	was	be	AUX
ftr-503	830	3	primarily	primarily	ADV
ftr-503	830	4	because	because	SCONJ
ftr-503	830	5	the	the	DET
ftr-503	830	6	highest	high	ADJ
ftr-503	830	7	marginal	marginal	ADJ
ftr-503	830	8	rate	rate	NOUN
ftr-503	830	9	for	for	ADP
ftr-503	830	10	c	c	NOUN
ftr-503	830	11	corporations	corporation	NOUN
ftr-503	830	12	,	,	PUNCT
ftr-503	830	13	such	such	ADJ
ftr-503	830	14	as	as	ADP
ftr-503	830	15	a	a	DET
ftr-503	830	16	psc	psc	NOUN
ftr-503	830	17	,	,	PUNCT
ftr-503	830	18	was	be	AUX
ftr-503	830	19	then	then	ADV
ftr-503	830	20	higher	high	ADJ
ftr-503	830	21	than	than	ADP
ftr-503	830	22	the	the	DET
ftr-503	830	23	highest	high	ADJ
ftr-503	830	24	marginal	marginal	ADJ
ftr-503	830	25	tax	tax	NOUN
ftr-503	830	26	rates	rate	NOUN
ftr-503	830	27	for	for	ADP
ftr-503	830	28	individuals	individual	NOUN
ftr-503	830	29	and	and	CCONJ
ftr-503	830	30	unincorporated	unincorporated	ADJ
ftr-503	830	31	businesses	business	NOUN
ftr-503	830	32	(	(	PUNCT
ftr-503	830	33	34	34	NUM
ftr-503	830	34	%	%	NOUN
ftr-503	830	35	vs.	vs.	ADP
ftr-503	830	36	31	31	NUM
ftr-503	830	37	%	%	NOUN
ftr-503	830	38	)	)	PUNCT
ftr-503	830	39	.	.	PUNCT
ftr-503	831	1	irc	irc	PROPN
ftr-503	831	2	§	§	PROPN
ftr-503	831	3	§	§	PROPN
ftr-503	831	4	1(a)(e	1(a)(e	NUM
ftr-503	831	5	)	)	PUNCT
ftr-503	831	6	,	,	PUNCT
ftr-503	831	7	11	11	NUM
ftr-503	831	8	.	.	PUNCT
ftr-503	832	1	in	in	ADP
ftr-503	832	2	the	the	DET
ftr-503	832	3	1970s	1970	NOUN
ftr-503	832	4	,	,	PUNCT
ftr-503	832	5	the	the	DET
ftr-503	832	6	situation	situation	NOUN
ftr-503	832	7	was	be	AUX
ftr-503	832	8	reversed	reverse	VERB
ftr-503	832	9	.	.	PUNCT
ftr-503	833	1	see	see	VERB
ftr-503	833	2	infra	infra	NOUN
ftr-503	833	3	notes	note	VERB
ftr-503	833	4	179	179	NUM
ftr-503	833	5	-	-	SYM
ftr-503	833	6	80	80	NUM
ftr-503	833	7	and	and	CCONJ
ftr-503	833	8	accompanying	accompany	VERB
ftr-503	833	9	text	text	NOUN
ftr-503	833	10	.	.	PUNCT
ftr-503	834	1	other	other	ADJ
ftr-503	834	2	factors	factor	NOUN
ftr-503	834	3	that	that	PRON
ftr-503	834	4	made	make	VERB
ftr-503	834	5	operating	operate	VERB
ftr-503	834	6	as	as	ADP
ftr-503	834	7	a	a	DET
ftr-503	834	8	psc	psc	PROPN
ftr-503	834	9	unattractive	unattractive	ADJ
ftr-503	834	10	were	be	AUX
ftr-503	834	11	:	:	PUNCT
ftr-503	834	12	(	(	PUNCT
ftr-503	834	13	1	1	X
ftr-503	834	14	)	)	PUNCT
ftr-503	834	15	substantial	substantial	ADJ
ftr-503	834	16	elimination	elimination	NOUN
ftr-503	834	17	of	of	ADP
ftr-503	834	18	the	the	DET
ftr-503	834	19	preferential	preferential	ADJ
ftr-503	834	20	tax	tax	NOUN
ftr-503	834	21	rates	rate	NOUN
ftr-503	834	22	for	for	ADP
ftr-503	834	23	capital	capital	NOUN
ftr-503	834	24	gains	gain	NOUN
ftr-503	834	25	:	:	PUNCT
ftr-503	834	26	the	the	DET
ftr-503	834	27	substantial	substantial	ADJ
ftr-503	834	28	preference	preference	NOUN
ftr-503	834	29	in	in	ADP
ftr-503	834	30	tax	tax	NOUN
ftr-503	834	31	rates	rate	NOUN
ftr-503	834	32	for	for	ADP
ftr-503	834	33	capital	capital	NOUN
ftr-503	834	34	gains	gain	NOUN
ftr-503	834	35	formerly	formerly	ADV
ftr-503	834	36	in	in	ADP
ftr-503	834	37	effect	effect	NOUN
ftr-503	834	38	made	make	VERB
ftr-503	834	39	it	it	PRON
ftr-503	834	40	possible	possible	ADJ
ftr-503	834	41	to	to	PART
ftr-503	834	42	sell	sell	VERB
ftr-503	834	43	the	the	DET
ftr-503	834	44	stock	stock	NOUN
ftr-503	834	45	of	of	ADP
ftr-503	834	46	a	a	DET
ftr-503	834	47	psc	psc	NOUN
ftr-503	834	48	or	or	CCONJ
ftr-503	834	49	to	to	PART
ftr-503	834	50	liquidate	liquidate	VERB
ftr-503	834	51	a	a	DET
ftr-503	834	52	psc	psc	NOUN
ftr-503	834	53	at	at	ADP
ftr-503	834	54	a	a	DET
ftr-503	834	55	very	very	ADV
ftr-503	834	56	favorable	favorable	ADJ
ftr-503	834	57	tax	tax	NOUN
ftr-503	834	58	rate	rate	NOUN
ftr-503	834	59	.	.	PUNCT
ftr-503	835	1	in	in	ADP
ftr-503	835	2	1970	1970	NUM
ftr-503	835	3	,	,	PUNCT
ftr-503	835	4	for	for	ADP
ftr-503	835	5	example	example	NOUN
ftr-503	835	6	,	,	PUNCT
ftr-503	835	7	individuals	individual	NOUN
ftr-503	835	8	were	be	AUX
ftr-503	835	9	subject	subject	ADJ
ftr-503	835	10	to	to	ADP
ftr-503	835	11	a	a	DET
ftr-503	835	12	maximum	maximum	ADJ
ftr-503	835	13	tax	tax	NOUN
ftr-503	835	14	rate	rate	NOUN
ftr-503	835	15	of	of	ADP
ftr-503	835	16	70	70	NUM
ftr-503	835	17	%	%	NOUN
ftr-503	835	18	on	on	ADP
ftr-503	835	19	ordinary	ordinary	ADJ
ftr-503	835	20	income	income	NOUN
ftr-503	835	21	,	,	PUNCT
ftr-503	835	22	while	while	SCONJ
ftr-503	835	23	the	the	DET
ftr-503	835	24	maximum	maximum	ADJ
ftr-503	835	25	tax	tax	NOUN
ftr-503	835	26	rate	rate	NOUN
ftr-503	835	27	on	on	ADP
ftr-503	835	28	long	long	ADJ
ftr-503	835	29	-	-	PUNCT
ftr-503	835	30	term	term	NOUN
ftr-503	835	31	capital	capital	NOUN
ftr-503	835	32	gains	gain	NOUN
ftr-503	835	33	was	be	AUX
ftr-503	835	34	only	only	ADV
ftr-503	835	35	35	35	NUM
ftr-503	835	36	%	%	NOUN
ftr-503	835	37	.	.	PUNCT
ftr-503	836	1	irc	irc	PROPN
ftr-503	836	2	§	§	PROPN
ftr-503	836	3	§	§	PROPN
ftr-503	836	4	1	1	NUM
ftr-503	836	5	,	,	PUNCT
ftr-503	836	6	1202	1202	NUM
ftr-503	836	7	(	(	PUNCT
ftr-503	836	8	1970	1970	NUM
ftr-503	836	9	)	)	PUNCT
ftr-503	836	10	.	.	PUNCT
ftr-503	837	1	however	however	ADV
ftr-503	837	2	,	,	PUNCT
ftr-503	837	3	immediately	immediately	ADV
ftr-503	837	4	prior	prior	ADV
ftr-503	837	5	to	to	ADP
ftr-503	837	6	the	the	DET
ftr-503	837	7	enactment	enactment	NOUN
ftr-503	837	8	of	of	ADP
ftr-503	837	9	the	the	DET
ftr-503	837	10	1993	1993	NUM
ftr-503	837	11	rra	rra	NOUN
ftr-503	837	12	,	,	PUNCT
ftr-503	837	13	the	the	DET
ftr-503	837	14	highest	high	ADJ
ftr-503	837	15	individual	individual	ADJ
ftr-503	837	16	tax	tax	NOUN
ftr-503	837	17	rate	rate	NOUN
ftr-503	837	18	on	on	ADP
ftr-503	837	19	ordinary	ordinary	ADJ
ftr-503	837	20	income	income	NOUN
ftr-503	837	21	(	(	PUNCT
ftr-503	837	22	31	31	NUM
ftr-503	837	23	%	%	NOUN
ftr-503	837	24	)	)	PUNCT
ftr-503	837	25	exceeded	exceed	VERB
ftr-503	837	26	the	the	DET
ftr-503	837	27	highest	high	ADJ
ftr-503	837	28	individual	individual	ADJ
ftr-503	837	29	tax	tax	NOUN
ftr-503	837	30	rate	rate	NOUN
ftr-503	837	31	on	on	ADP
ftr-503	837	32	long	long	ADJ
ftr-503	837	33	-	-	PUNCT
ftr-503	837	34	term	term	NOUN
ftr-503	837	35	capital	capital	NOUN
ftr-503	837	36	gains	gain	NOUN
ftr-503	837	37	(	(	PUNCT
ftr-503	837	38	28	28	NUM
ftr-503	837	39	%	%	NOUN
ftr-503	837	40	)	)	PUNCT
ftr-503	837	41	by	by	ADP
ftr-503	837	42	only	only	ADV
ftr-503	837	43	three	three	NUM
ftr-503	837	44	percentage	percentage	NOUN
ftr-503	837	45	points	point	NOUN
ftr-503	837	46	.	.	PUNCT
ftr-503	838	1	irc	irc	PROPN
ftr-503	838	2	§	§	PROPN
ftr-503	838	3	1(a)-(e	1(a)-(e	NUM
ftr-503	838	4	)	)	PUNCT
ftr-503	838	5	,	,	PUNCT
ftr-503	838	6	(	(	PUNCT
ftr-503	838	7	h	h	NOUN
ftr-503	838	8	)	)	PUNCT
ftr-503	838	9	.	.	PUNCT
ftr-503	839	1	(	(	PUNCT
ftr-503	839	2	2	2	X
ftr-503	839	3	)	)	PUNCT
ftr-503	839	4	denial	denial	NOUN
ftr-503	839	5	of	of	ADP
ftr-503	839	6	tax	tax	NOUN
ftr-503	839	7	benefits	benefit	NOUN
ftr-503	839	8	for	for	ADP
ftr-503	839	9	"	"	PUNCT
ftr-503	839	10	personal	personal	ADJ
ftr-503	839	11	service	service	NOUN
ftr-503	839	12	corporations	corporation	NOUN
ftr-503	839	13	"	"	PUNCT
ftr-503	839	14	formed	form	VERB
ftr-503	839	15	to	to	PART
ftr-503	839	16	avoid	avoid	VERB
ftr-503	839	17	income	income	NOUN
ftr-503	839	18	tax	tax	NOUN
ftr-503	839	19	:	:	PUNCT
ftr-503	839	20	section	section	NOUN
ftr-503	839	21	269a	269a	PROPN
ftr-503	839	22	authorizes	authorize	VERB
ftr-503	839	23	the	the	DET
ftr-503	839	24	irs	irs	PROPN
ftr-503	839	25	to	to	PART
ftr-503	839	26	disallow	disallow	VERB
ftr-503	839	27	tax	tax	NOUN
ftr-503	839	28	benefits	benefit	NOUN
ftr-503	839	29	in	in	ADP
ftr-503	839	30	certain	certain	ADJ
ftr-503	839	31	cases	case	NOUN
ftr-503	839	32	where	where	SCONJ
ftr-503	839	33	a	a	DET
ftr-503	839	34	"	"	PUNCT
ftr-503	839	35	personal	personal	ADJ
ftr-503	839	36	service	service	NOUN
ftr-503	839	37	corporation	corporation	NOUN
ftr-503	839	38	"	"	PUNCT
ftr-503	839	39	(	(	PUNCT
ftr-503	839	40	as	as	SCONJ
ftr-503	839	41	defined	define	VERB
ftr-503	839	42	therein	therein	ADV
ftr-503	839	43	)	)	PUNCT
ftr-503	839	44	was	be	AUX
ftr-503	839	45	formed	form	VERB
ftr-503	839	46	for	for	ADP
ftr-503	839	47	the	the	DET
ftr-503	839	48	principal	principal	ADJ
ftr-503	839	49	purpose	purpose	NOUN
ftr-503	839	50	of	of	ADP
ftr-503	839	51	avoiding	avoid	VERB
ftr-503	839	52	income	income	NOUN
ftr-503	839	53	tax	tax	NOUN
ftr-503	839	54	.	.	PUNCT
ftr-503	840	1	irc	irc	PROPN
ftr-503	840	2	§	§	PROPN
ftr-503	840	3	269a	269a	PROPN
ftr-503	840	4	.	.	PUNCT
ftr-503	841	1	[	[	X
ftr-503	841	2	vol	vol	NOUN
ftr-503	841	3	1:11	1:11	NUM
ftr-503	841	4	sclweer	sclweer	NOUN
ftr-503	841	5	v.	v.	ADP
ftr-503	841	6	commissioner	commissioner	PROPN
ftr-503	841	7	1970s	1970s	NUM
ftr-503	841	8	,	,	PUNCT
ftr-503	841	9	personal	personal	ADJ
ftr-503	841	10	service	service	NOUN
ftr-503	841	11	corporations	corporation	NOUN
ftr-503	841	12	offered	offer	VERB
ftr-503	841	13	the	the	DET
ftr-503	841	14	prospect	prospect	NOUN
ftr-503	841	15	of	of	ADP
ftr-503	841	16	substantial	substantial	ADJ
ftr-503	841	17	tax	tax	NOUN
ftr-503	841	18	savings	saving	NOUN
ftr-503	841	19	.	.	PUNCT
ftr-503	842	1	for	for	ADP
ftr-503	842	2	example	example	NOUN
ftr-503	842	3	,	,	PUNCT
ftr-503	842	4	the	the	DET
ftr-503	842	5	highest	high	ADJ
ftr-503	842	6	marginal	marginal	ADJ
ftr-503	842	7	tax	tax	NOUN
ftr-503	842	8	rate	rate	NOUN
ftr-503	842	9	for	for	ADP
ftr-503	842	10	individuals	individual	NOUN
ftr-503	842	11	in	in	ADP
ftr-503	842	12	1970	1970	NUM
ftr-503	842	13	was	be	AUX
ftr-503	842	14	seventy	seventy	NUM
ftr-503	842	15	percent	percent	NOUN
ftr-503	842	16	,	,	PUNCT
ftr-503	842	17	79	79	NUM
ftr-503	842	18	while	while	SCONJ
ftr-503	842	19	the	the	DET
ftr-503	842	20	highest	high	ADJ
ftr-503	842	21	marginal	marginal	ADJ
ftr-503	842	22	tax	tax	NOUN
ftr-503	842	23	rate	rate	NOUN
ftr-503	842	24	for	for	ADP
ftr-503	842	25	corporations	corporation	NOUN
ftr-503	842	26	was	be	AUX
ftr-503	842	27	forty	forty	NUM
ftr-503	842	28	-	-	PUNCT
ftr-503	842	29	eight	eight	NUM
ftr-503	842	30	percent	percent	NOUN
ftr-503	842	31	.	.	PUNCT
ftr-503	843	1	'80	'80	NUM
ftr-503	843	2	a	a	DET
ftr-503	843	3	high	high	ADJ
ftr-503	843	4	income	income	NOUN
ftr-503	843	5	taxpayer	taxpayer	NOUN
ftr-503	843	6	,	,	PUNCT
ftr-503	843	7	by	by	ADP
ftr-503	843	8	splitting	split	VERB
ftr-503	843	9	off	off	ADP
ftr-503	843	10	some	some	PRON
ftr-503	843	11	of	of	ADP
ftr-503	843	12	his	his	PRON
ftr-503	843	13	earned	earn	VERB
ftr-503	843	14	income	income	NOUN
ftr-503	843	15	to	to	ADP
ftr-503	843	16	his	his	PRON
ftr-503	843	17	wholly	wholly	ADV
ftr-503	843	18	-	-	PUNCT
ftr-503	843	19	owned	own	VERB
ftr-503	843	20	corporation	corporation	NOUN
ftr-503	843	21	,	,	PUNCT
ftr-503	843	22	could	could	AUX
ftr-503	843	23	take	take	VERB
ftr-503	843	24	advantage	advantage	NOUN
ftr-503	843	25	of	of	ADP
ftr-503	843	26	the	the	DET
ftr-503	843	27	lower	low	ADJ
ftr-503	843	28	corporate	corporate	ADJ
ftr-503	843	29	marginal	marginal	ADJ
ftr-503	843	30	rates	rate	NOUN
ftr-503	843	31	and	and	CCONJ
ftr-503	843	32	also	also	ADV
ftr-503	843	33	a	a	DET
ftr-503	843	34	separate	separate	ADJ
ftr-503	843	35	graduated	graduate	VERB
ftr-503	843	36	tax	tax	NOUN
ftr-503	843	37	schedule	schedule	NOUN
ftr-503	843	38	,	,	PUNCT
ftr-503	843	39	all	all	DET
ftr-503	843	40	the	the	DET
ftr-503	843	41	while	while	NOUN
ftr-503	843	42	retaining	retain	VERB
ftr-503	843	43	complete	complete	ADJ
ftr-503	843	44	control	control	NOUN
ftr-503	843	45	over	over	ADP
ftr-503	843	46	the	the	DET
ftr-503	843	47	diverted	divert	VERB
ftr-503	843	48	income	income	NOUN
ftr-503	843	49	.	.	PUNCT
ftr-503	844	1	if	if	SCONJ
ftr-503	844	2	the	the	DET
ftr-503	844	3	individual	individual	NOUN
ftr-503	844	4	died	die	VERB
ftr-503	844	5	owning	own	VERB
ftr-503	844	6	the	the	DET
ftr-503	844	7	stock	stock	NOUN
ftr-503	844	8	of	of	ADP
ftr-503	844	9	his	his	PRON
ftr-503	844	10	personal	personal	ADJ
ftr-503	844	11	service	service	NOUN
ftr-503	844	12	corporation	corporation	NOUN
ftr-503	844	13	,	,	PUNCT
ftr-503	844	14	his	his	PRON
ftr-503	844	15	estate	estate	NOUN
ftr-503	844	16	would	would	AUX
ftr-503	844	17	receive	receive	VERB
ftr-503	844	18	a	a	DET
ftr-503	844	19	stepped	step	VERB
ftr-503	844	20	-	-	PUNCT
ftr-503	844	21	up	up	ADP
ftr-503	844	22	basis	basis	NOUN
ftr-503	844	23	in	in	ADP
ftr-503	844	24	the	the	DET
ftr-503	844	25	stock	stock	NOUN
ftr-503	844	26	of	of	ADP
ftr-503	844	27	the	the	DET
ftr-503	844	28	corporation	corporation	NOUN
ftr-503	844	29	equal	equal	ADJ
ftr-503	844	30	to	to	ADP
ftr-503	844	31	its	its	PRON
ftr-503	844	32	date	date	NOUN
ftr-503	844	33	-	-	PUNCT
ftr-503	844	34	of	of	ADP
ftr-503	844	35	-	-	PUNCT
ftr-503	844	36	death	death	NOUN
ftr-503	844	37	value	value	NOUN
ftr-503	844	38	;	;	PUNCT
ftr-503	844	39	'	'	PUNCT
ftr-503	844	40	'	'	PUNCT
ftr-503	844	41	this	this	PRON
ftr-503	844	42	of	of	ADP
ftr-503	844	43	course	course	NOUN
ftr-503	844	44	would	would	AUX
ftr-503	844	45	reflect	reflect	VERB
ftr-503	844	46	the	the	DET
ftr-503	844	47	value	value	NOUN
ftr-503	844	48	of	of	ADP
ftr-503	844	49	the	the	DET
ftr-503	844	50	corporation	corporation	NOUN
ftr-503	844	51	's	's	PART
ftr-503	844	52	accumulated	accumulate	VERB
ftr-503	844	53	income	income	NOUN
ftr-503	844	54	.	.	PUNCT
ftr-503	845	1	the	the	DET
ftr-503	845	2	estate	estate	NOUN
ftr-503	845	3	could	could	AUX
ftr-503	845	4	then	then	ADV
ftr-503	845	5	sell	sell	VERB
ftr-503	845	6	the	the	DET
ftr-503	845	7	corpora(3	corpora(3	NOUN
ftr-503	845	8	)	)	PUNCT
ftr-503	845	9	flat	flat	ADJ
ftr-503	845	10	corporate	corporate	ADJ
ftr-503	845	11	tax	tax	NOUN
ftr-503	845	12	rare	rare	ADJ
ftr-503	845	13	of	of	ADP
ftr-503	845	14	34	34	NUM
ftr-503	845	15	%	%	NOUN
ftr-503	845	16	for	for	ADP
ftr-503	845	17	"	"	PUNCT
ftr-503	845	18	qualified	qualified	ADJ
ftr-503	845	19	personal	personal	ADJ
ftr-503	845	20	senice	senice	NOUN
ftr-503	845	21	corporations	corporation	NOUN
ftr-503	845	22	"	"	PUNCT
ftr-503	845	23	:	:	PUNCT
ftr-503	845	24	section	section	NOUN
ftr-503	845	25	11(a	11(a	NUM
ftr-503	845	26	)	)	PUNCT
ftr-503	845	27	,	,	PUNCT
ftr-503	845	28	as	as	ADP
ftr-503	845	29	in	in	ADP
ftr-503	845	30	effect	effect	NOUN
ftr-503	845	31	prior	prior	ADV
ftr-503	845	32	to	to	ADP
ftr-503	845	33	enactment	enactment	NOUN
ftr-503	845	34	of	of	ADP
ftr-503	845	35	the	the	DET
ftr-503	845	36	1993	1993	NUM
ftr-503	845	37	rra	rra	NOUN
ftr-503	845	38	,	,	PUNCT
ftr-503	845	39	taxed	tax	VERB
ftr-503	845	40	a	a	DET
ftr-503	845	41	"	"	PUNCT
ftr-503	845	42	qualified	qualified	ADJ
ftr-503	845	43	personal	personal	ADJ
ftr-503	845	44	service	service	NOUN
ftr-503	845	45	corporation	corporation	NOUN
ftr-503	845	46	"	"	PUNCT
ftr-503	845	47	(	(	PUNCT
ftr-503	845	48	as	as	SCONJ
ftr-503	845	49	defined	define	VERB
ftr-503	845	50	in	in	ADP
ftr-503	845	51	§	§	PROPN
ftr-503	845	52	448(d)(2	448(d)(2	NUM
ftr-503	845	53	)	)	PUNCT
ftr-503	845	54	)	)	PUNCT
ftr-503	845	55	at	at	ADP
ftr-503	845	56	a	a	DET
ftr-503	845	57	flat	flat	ADJ
ftr-503	845	58	rate	rate	NOUN
ftr-503	845	59	of	of	ADP
ftr-503	845	60	34%---the	34%---the	DET
ftr-503	845	61	highest	high	ADJ
ftr-503	845	62	marginal	marginal	ADJ
ftr-503	845	63	rate	rate	NOUN
ftr-503	845	64	imposed	impose	VERB
ftr-503	845	65	on	on	ADP
ftr-503	845	66	a	a	DET
ftr-503	845	67	corporation	corporation	NOUN
ftr-503	845	68	.	.	PUNCT
ftr-503	846	1	irc	irc	PROPN
ftr-503	846	2	§	§	PROPN
ftr-503	846	3	§	§	PROPN
ftr-503	846	4	11	11	NUM
ftr-503	846	5	,	,	PUNCT
ftr-503	846	6	448(d)(2	448(d)(2	NUM
ftr-503	846	7	)	)	PUNCT
ftr-503	846	8	.	.	PUNCT
ftr-503	847	1	this	this	DET
ftr-503	847	2	provision	provision	NOUN
ftr-503	847	3	deprived	deprive	VERB
ftr-503	847	4	a	a	DET
ftr-503	847	5	qualified	qualified	ADJ
ftr-503	847	6	personal	personal	ADJ
ftr-503	847	7	service	service	NOUN
ftr-503	847	8	corporation	corporation	NOUN
ftr-503	847	9	of	of	ADP
ftr-503	847	10	the	the	DET
ftr-503	847	11	benefit	benefit	NOUN
ftr-503	847	12	of	of	ADP
ftr-503	847	13	the	the	DET
ftr-503	847	14	lower	low	ADJ
ftr-503	847	15	corporate	corporate	ADJ
ftr-503	847	16	tax	tax	NOUN
ftr-503	847	17	rate	rate	NOUN
ftr-503	847	18	brackets	bracket	NOUN
ftr-503	847	19	.	.	PUNCT
ftr-503	848	1	(	(	PUNCT
ftr-503	848	2	4	4	X
ftr-503	848	3	)	)	PUNCT
ftr-503	848	4	double	double	ADJ
ftr-503	848	5	tax	tax	NOUN
ftr-503	848	6	regime	regime	NOUN
ftr-503	848	7	of	of	ADP
ftr-503	848	8	subchapter	subchapter	NOUN
ftr-503	848	9	c	c	NOUN
ftr-503	848	10	:	:	PUNCT
ftr-503	848	11	the	the	DET
ftr-503	848	12	double	double	ADJ
ftr-503	848	13	tax	tax	NOUN
ftr-503	848	14	regime	regime	NOUN
ftr-503	848	15	of	of	ADP
ftr-503	848	16	subchapter	subchapter	NOUN
ftr-503	848	17	c	c	NOUN
ftr-503	848	18	subjects	subject	VERB
ftr-503	848	19	corporate	corporate	ADJ
ftr-503	848	20	earnings	earning	NOUN
ftr-503	848	21	to	to	ADP
ftr-503	848	22	a	a	DET
ftr-503	848	23	double	double	ADJ
ftr-503	848	24	tax	tax	NOUN
ftr-503	848	25	:	:	PUNCT
ftr-503	848	26	first	first	ADJ
ftr-503	848	27	an	an	DET
ftr-503	848	28	income	income	NOUN
ftr-503	848	29	tax	tax	NOUN
ftr-503	848	30	is	be	AUX
ftr-503	848	31	imposed	impose	VERB
ftr-503	848	32	on	on	ADP
ftr-503	848	33	the	the	DET
ftr-503	848	34	earnings	earning	NOUN
ftr-503	848	35	when	when	SCONJ
ftr-503	848	36	the	the	DET
ftr-503	848	37	corporation	corporation	NOUN
ftr-503	848	38	earns	earn	VERB
ftr-503	848	39	them	they	PRON
ftr-503	848	40	,	,	PUNCT
ftr-503	848	41	and	and	CCONJ
ftr-503	848	42	then	then	ADV
ftr-503	848	43	an	an	DET
ftr-503	848	44	income	income	NOUN
ftr-503	848	45	tax	tax	NOUN
ftr-503	848	46	is	be	AUX
ftr-503	848	47	imposed	impose	VERB
ftr-503	848	48	on	on	ADP
ftr-503	848	49	the	the	DET
ftr-503	848	50	earnings	earning	NOUN
ftr-503	848	51	when	when	SCONJ
ftr-503	848	52	the	the	DET
ftr-503	848	53	corporation	corporation	NOUN
ftr-503	848	54	distributes	distribute	VERB
ftr-503	848	55	them	they	PRON
ftr-503	848	56	to	to	ADP
ftr-503	848	57	the	the	DET
ftr-503	848	58	shareholders	shareholder	NOUN
ftr-503	848	59	as	as	ADP
ftr-503	848	60	dividends	dividend	NOUN
ftr-503	848	61	.	.	PUNCT
ftr-503	849	1	irc	irc	PROPN
ftr-503	849	2	§	§	PROPN
ftr-503	849	3	§	§	PROPN
ftr-503	849	4	1i	1i	NOUN
ftr-503	849	5	,	,	PUNCT
ftr-503	849	6	61(a)(7	61(a)(7	NUM
ftr-503	849	7	)	)	PUNCT
ftr-503	849	8	.	.	PUNCT
ftr-503	850	1	(	(	PUNCT
ftr-503	850	2	5	5	X
ftr-503	850	3	)	)	PUNCT
ftr-503	850	4	repeal	repeal	NOUN
ftr-503	850	5	of	of	ADP
ftr-503	850	6	the	the	DET
ftr-503	850	7	"	"	PUNCT
ftr-503	850	8	general	general	ADJ
ftr-503	850	9	utilities	utility	NOUN
ftr-503	850	10	"	"	PUNCT
ftr-503	850	11	doctrine	doctrine	NOUN
ftr-503	850	12	:	:	PUNCT
ftr-503	850	13	prior	prior	ADV
ftr-503	850	14	to	to	ADP
ftr-503	850	15	the	the	DET
ftr-503	850	16	tax	tax	NOUN
ftr-503	850	17	reform	reform	NOUN
ftr-503	850	18	act	act	NOUN
ftr-503	850	19	of	of	ADP
ftr-503	850	20	1986	1986	NUM
ftr-503	850	21	,	,	PUNCT
ftr-503	850	22	the	the	DET
ftr-503	850	23	code	code	NOUN
ftr-503	850	24	made	make	VERB
ftr-503	850	25	it	it	PRON
ftr-503	850	26	possible	possible	ADJ
ftr-503	850	27	for	for	SCONJ
ftr-503	850	28	a	a	DET
ftr-503	850	29	corporation	corporation	NOUN
ftr-503	850	30	to	to	PART
ftr-503	850	31	sell	sell	VERB
ftr-503	850	32	its	its	PRON
ftr-503	850	33	assets	asset	NOUN
ftr-503	850	34	and	and	CCONJ
ftr-503	850	35	distribute	distribute	VERB
ftr-503	850	36	the	the	DET
ftr-503	850	37	sale	sale	NOUN
ftr-503	850	38	proceeds	proceed	NOUN
ftr-503	850	39	without	without	ADP
ftr-503	850	40	the	the	DET
ftr-503	850	41	gain	gain	NOUN
ftr-503	850	42	being	be	AUX
ftr-503	850	43	taxed	tax	VERB
ftr-503	850	44	at	at	ADP
ftr-503	850	45	the	the	DET
ftr-503	850	46	corporate	corporate	ADJ
ftr-503	850	47	level	level	NOUN
ftr-503	850	48	.	.	PUNCT
ftr-503	851	1	this	this	DET
ftr-503	851	2	mitigation	mitigation	NOUN
ftr-503	851	3	of	of	ADP
ftr-503	851	4	the	the	DET
ftr-503	851	5	double	double	ADJ
ftr-503	851	6	tax	tax	NOUN
ftr-503	851	7	regime	regime	NOUN
ftr-503	851	8	of	of	ADP
ftr-503	851	9	subchapter	subchapter	NOUN
ftr-503	851	10	c	c	PROPN
ftr-503	851	11	was	be	AUX
ftr-503	851	12	eliminated	eliminate	VERB
ftr-503	851	13	by	by	ADP
ftr-503	851	14	the	the	DET
ftr-503	851	15	tax	tax	NOUN
ftr-503	851	16	reform	reform	NOUN
ftr-503	851	17	act	act	NOUN
ftr-503	851	18	of	of	ADP
ftr-503	851	19	1986	1986	NUM
ftr-503	851	20	,	,	PUNCT
ftr-503	851	21	pub	pub	NOUN
ftr-503	851	22	.	.	PUNCT
ftr-503	852	1	l.	l.	PROPN
ftr-503	852	2	no	no	INTJ
ftr-503	852	3	.	.	PROPN
ftr-503	853	1	99	99	NUM
ftr-503	853	2	-	-	SYM
ftr-503	853	3	514	514	NUM
ftr-503	853	4	,	,	PUNCT
ftr-503	853	5	§	§	PROPN
ftr-503	853	6	631	631	NUM
ftr-503	853	7	.	.	PUNCT
ftr-503	853	8	100	100	NUM
ftr-503	853	9	stat	stat	NOUN
ftr-503	853	10	.	.	PUNCT
ftr-503	854	1	2085	2085	NUM
ftr-503	854	2	,	,	PUNCT
ftr-503	854	3	2269	2269	NUM
ftr-503	854	4	.	.	PUNCT
ftr-503	855	1	the	the	DET
ftr-503	855	2	1993	1993	NUM
ftr-503	855	3	rra	rra	NOUN
ftr-503	855	4	makes	make	VERB
ftr-503	855	5	the	the	DET
ftr-503	855	6	following	follow	VERB
ftr-503	855	7	relevant	relevant	ADJ
ftr-503	855	8	changes	change	NOUN
ftr-503	855	9	:	:	PUNCT
ftr-503	855	10	(	(	PUNCT
ftr-503	855	11	1	1	X
ftr-503	855	12	)	)	PUNCT
ftr-503	855	13	it	it	PRON
ftr-503	855	14	increases	increase	VERB
ftr-503	855	15	the	the	DET
ftr-503	855	16	maximum	maximum	ADJ
ftr-503	855	17	individual	individual	ADJ
ftr-503	855	18	income	income	NOUN
ftr-503	855	19	tax	tax	NOUN
ftr-503	855	20	rate	rate	NOUN
ftr-503	855	21	from	from	ADP
ftr-503	855	22	31	31	NUM
ftr-503	855	23	%	%	NOUN
ftr-503	855	24	to	to	ADP
ftr-503	855	25	39.6	39.6	NUM
ftr-503	855	26	%	%	NOUN
ftr-503	855	27	;	;	PUNCT
ftr-503	855	28	(	(	PUNCT
ftr-503	855	29	2	2	X
ftr-503	855	30	)	)	PUNCT
ftr-503	855	31	it	it	PRON
ftr-503	855	32	increases	increase	VERB
ftr-503	855	33	the	the	DET
ftr-503	855	34	maximum	maximum	ADJ
ftr-503	855	35	corporate	corporate	ADJ
ftr-503	855	36	tax	tax	NOUN
ftr-503	855	37	rate	rate	NOUN
ftr-503	855	38	to	to	ADP
ftr-503	855	39	35	35	NUM
ftr-503	855	40	%	%	NOUN
ftr-503	855	41	but	but	CCONJ
ftr-503	855	42	only	only	ADV
ftr-503	855	43	for	for	ADP
ftr-503	855	44	corporations	corporation	NOUN
ftr-503	855	45	whose	whose	DET
ftr-503	855	46	taxable	taxable	ADJ
ftr-503	855	47	income	income	NOUN
ftr-503	855	48	exceeds	exceed	NOUN
ftr-503	855	49	si0,000,000	si0,000,000	PROPN
ftr-503	855	50	;	;	PUNCT
ftr-503	855	51	and	and	CCONJ
ftr-503	855	52	(	(	PUNCT
ftr-503	855	53	3	3	X
ftr-503	855	54	)	)	PUNCT
ftr-503	855	55	it	it	PRON
ftr-503	855	56	imposes	impose	VERB
ftr-503	855	57	a	a	DET
ftr-503	855	58	flat	flat	ADJ
ftr-503	855	59	rate	rate	NOUN
ftr-503	855	60	of	of	ADP
ftr-503	855	61	35	35	NUM
ftr-503	855	62	%	%	NOUN
ftr-503	855	63	on	on	ADP
ftr-503	855	64	"	"	PUNCT
ftr-503	855	65	qualified	qualified	ADJ
ftr-503	855	66	personal	personal	ADJ
ftr-503	855	67	service	service	NOUN
ftr-503	855	68	corporations	corporation	NOUN
ftr-503	855	69	.	.	PUNCT
ftr-503	855	70	"	"	PUNCT
ftr-503	856	1	1993	1993	NUM
ftr-503	856	2	rra	rra	NOUN
ftr-503	856	3	.	.	PUNCT
ftr-503	857	1	§	§	PROPN
ftr-503	857	2	§	§	PROPN
ftr-503	857	3	13201	13201	NUM
ftr-503	857	4	,	,	PUNCT
ftr-503	857	5	13202	13202	NUM
ftr-503	857	6	,	,	PUNCT
ftr-503	857	7	13221	13221	NUM
ftr-503	857	8	.	.	PUNCT
ftr-503	858	1	as	as	ADP
ftr-503	858	2	a	a	DET
ftr-503	858	3	result	result	NOUN
ftr-503	858	4	of	of	ADP
ftr-503	858	5	the	the	DET
ftr-503	858	6	changes	change	NOUN
ftr-503	858	7	made	make	VERB
ftr-503	858	8	by	by	ADP
ftr-503	858	9	the	the	DET
ftr-503	858	10	1993	1993	NUM
ftr-503	858	11	rra	rra	NOUN
ftr-503	858	12	.	.	PUNCT
ftr-503	859	1	pscs	psc	NOUN
ftr-503	859	2	may	may	AUX
ftr-503	859	3	become	become	VERB
ftr-503	859	4	attractive	attractive	ADJ
ftr-503	859	5	again	again	ADV
ftr-503	859	6	for	for	ADP
ftr-503	859	7	high	high	ADJ
ftr-503	859	8	-	-	PUNCT
ftr-503	859	9	income	income	NOUN
ftr-503	859	10	individuals	individual	NOUN
ftr-503	859	11	,	,	PUNCT
ftr-503	859	12	since	since	SCONJ
ftr-503	859	13	the	the	DET
ftr-503	859	14	maximum	maximum	ADJ
ftr-503	859	15	individual	individual	ADJ
ftr-503	859	16	tax	tax	NOUN
ftr-503	859	17	rate	rate	NOUN
ftr-503	859	18	for	for	ADP
ftr-503	859	19	individuals	individual	NOUN
ftr-503	859	20	(	(	PUNCT
ftr-503	859	21	39.6	39.6	NUM
ftr-503	859	22	%	%	NOUN
ftr-503	859	23	)	)	PUNCT
ftr-503	859	24	will	will	AUX
ftr-503	859	25	now	now	ADV
ftr-503	859	26	exceed	exceed	VERB
ftr-503	859	27	the	the	DET
ftr-503	859	28	maximum	maximum	ADJ
ftr-503	859	29	tax	tax	NOUN
ftr-503	859	30	rate	rate	NOUN
ftr-503	859	31	for	for	ADP
ftr-503	859	32	corporations	corporation	NOUN
ftr-503	859	33	(	(	PUNCT
ftr-503	859	34	35	35	NUM
ftr-503	859	35	%	%	NOUN
ftr-503	859	36	,	,	PUNCT
ftr-503	859	37	but	but	CCONJ
ftr-503	859	38	34	34	NUM
ftr-503	859	39	%	%	NOUN
ftr-503	859	40	for	for	ADP
ftr-503	859	41	corporations	corporation	NOUN
ftr-503	859	42	having	have	VERB
ftr-503	859	43	taxable	taxable	ADJ
ftr-503	859	44	income	income	NOUN
ftr-503	859	45	of	of	ADP
ftr-503	859	46	less	less	ADJ
ftr-503	859	47	than	than	ADP
ftr-503	859	48	$	$	SYM
ftr-503	859	49	i,000,000	i,000,000	NUM
ftr-503	859	50	)	)	PUNCT
ftr-503	859	51	.	.	PUNCT
ftr-503	860	1	also	also	ADV
ftr-503	860	2	,	,	PUNCT
ftr-503	860	3	the	the	DET
ftr-503	860	4	preferential	preferential	ADJ
ftr-503	860	5	tax	tax	NOUN
ftr-503	860	6	rate	rate	NOUN
ftr-503	860	7	for	for	ADP
ftr-503	860	8	capital	capital	NOUN
ftr-503	860	9	gains	gain	NOUN
ftr-503	860	10	is	be	AUX
ftr-503	860	11	more	more	ADV
ftr-503	860	12	significant	significant	ADJ
ftr-503	860	13	(	(	PUNCT
ftr-503	860	14	28	28	NUM
ftr-503	860	15	%	%	NOUN
ftr-503	860	16	vs.	vs.	ADP
ftr-503	860	17	a	a	DET
ftr-503	860	18	maximum	maximum	ADJ
ftr-503	860	19	tax	tax	NOUN
ftr-503	860	20	rate	rate	NOUN
ftr-503	860	21	of	of	ADP
ftr-503	860	22	39.6	39.6	NUM
ftr-503	860	23	%	%	NOUN
ftr-503	860	24	on	on	ADP
ftr-503	860	25	ordinary	ordinary	ADJ
ftr-503	860	26	income	income	NOUN
ftr-503	860	27	)	)	PUNCT
ftr-503	860	28	.	.	PUNCT
ftr-503	861	1	but	but	CCONJ
ftr-503	861	2	pscs	psc	NOUN
ftr-503	861	3	will	will	AUX
ftr-503	861	4	not	not	PART
ftr-503	861	5	be	be	AUX
ftr-503	861	6	as	as	ADV
ftr-503	861	7	attractive	attractive	ADJ
ftr-503	861	8	as	as	SCONJ
ftr-503	861	9	they	they	PRON
ftr-503	861	10	were	be	AUX
ftr-503	861	11	in	in	ADP
ftr-503	861	12	the	the	DET
ftr-503	861	13	1970s	1970	NOUN
ftr-503	861	14	since	since	SCONJ
ftr-503	861	15	taxpayers	taxpayer	NOUN
ftr-503	861	16	will	will	AUX
ftr-503	861	17	now	now	ADV
ftr-503	861	18	have	have	VERB
ftr-503	861	19	to	to	PART
ftr-503	861	20	deal	deal	VERB
ftr-503	861	21	with	with	ADP
ftr-503	861	22	§	§	PROPN
ftr-503	861	23	269a	269a	PROPN
ftr-503	861	24	(	(	PUNCT
ftr-503	861	25	authorizing	authorize	VERB
ftr-503	861	26	the	the	DET
ftr-503	861	27	service	service	NOUN
ftr-503	861	28	to	to	PART
ftr-503	861	29	deny	deny	VERB
ftr-503	861	30	tax	tax	NOUN
ftr-503	861	31	benefits	benefit	NOUN
ftr-503	861	32	to	to	ADP
ftr-503	861	33	personal	personal	ADJ
ftr-503	861	34	service	service	NOUN
ftr-503	861	35	corporations	corporation	NOUN
ftr-503	861	36	formed	form	VERB
ftr-503	861	37	primarily	primarily	ADV
ftr-503	861	38	to	to	PART
ftr-503	861	39	avoid	avoid	VERB
ftr-503	861	40	tax	tax	NOUN
ftr-503	861	41	)	)	PUNCT
ftr-503	861	42	,	,	PUNCT
ftr-503	861	43	§	§	PROPN
ftr-503	861	44	i	i	PRON
ftr-503	861	45	1(b	1(b	NUM
ftr-503	861	46	)	)	PUNCT
ftr-503	861	47	(	(	PUNCT
ftr-503	861	48	imposing	impose	VERB
ftr-503	861	49	a	a	DET
ftr-503	861	50	flat	flat	ADJ
ftr-503	861	51	tax	tax	NOUN
ftr-503	861	52	rate	rate	NOUN
ftr-503	861	53	of	of	ADP
ftr-503	861	54	35	35	NUM
ftr-503	861	55	%	%	NOUN
ftr-503	861	56	on	on	ADP
ftr-503	861	57	"	"	PUNCT
ftr-503	861	58	qualified	qualified	ADJ
ftr-503	861	59	personal	personal	ADJ
ftr-503	861	60	service	service	NOUN
ftr-503	861	61	corporations	corporation	NOUN
ftr-503	861	62	"	"	PUNCT
ftr-503	861	63	)	)	PUNCT
ftr-503	861	64	,	,	PUNCT
ftr-503	861	65	and	and	CCONJ
ftr-503	861	66	the	the	DET
ftr-503	861	67	repeal	repeal	NOUN
ftr-503	861	68	of	of	ADP
ftr-503	861	69	the	the	DET
ftr-503	861	70	general	general	ADJ
ftr-503	861	71	utilities	utility	NOUN
ftr-503	861	72	doctrine	doctrine	NOUN
ftr-503	861	73	.	.	PUNCT
ftr-503	862	1	see	see	VERB
ftr-503	862	2	generally	generally	ADV
ftr-503	862	3	leonard	leonard	PROPN
ftr-503	862	4	sloane	sloane	PROPN
ftr-503	862	5	,	,	PUNCT
ftr-503	862	6	new	new	ADJ
ftr-503	862	7	tax	tax	NOUN
ftr-503	862	8	law	law	NOUN
ftr-503	862	9	limits	limit	VERB
ftr-503	862	10	the	the	DET
ftr-503	862	11	draw	draw	NOUN
ftr-503	862	12	of	of	ADP
ftr-503	862	13	s	s	NOUN
ftr-503	862	14	corporations	corporation	NOUN
ftr-503	862	15	,	,	PUNCT
ftr-503	862	16	n.y	n.y	PROPN
ftr-503	862	17	.	.	PROPN
ftr-503	862	18	times	times	PROPN
ftr-503	862	19	,	,	PUNCT
ftr-503	862	20	aug	aug	PROPN
ftr-503	862	21	.	.	PROPN
ftr-503	862	22	12	12	NUM
ftr-503	862	23	,	,	PUNCT
ftr-503	862	24	1993	1993	NUM
ftr-503	862	25	,	,	PUNCT
ftr-503	862	26	at	at	ADP
ftr-503	862	27	d5	d5	NOUN
ftr-503	862	28	.	.	PUNCT
ftr-503	863	1	179	179	NUM
ftr-503	863	2	.	.	PUNCT
ftr-503	864	1	irc	irc	PROPN
ftr-503	864	2	§	§	PROPN
ftr-503	864	3	1	1	NUM
ftr-503	864	4	(	(	PUNCT
ftr-503	864	5	1970	1970	NUM
ftr-503	864	6	)	)	PUNCT
ftr-503	864	7	.	.	PUNCT
ftr-503	865	1	a	a	DET
ftr-503	865	2	special	special	ADJ
ftr-503	865	3	provision	provision	NOUN
ftr-503	865	4	.	.	PUNCT
ftr-503	866	1	irc	irc	PROPN
ftr-503	866	2	§	§	PROPN
ftr-503	866	3	1348	1348	NUM
ftr-503	866	4	(	(	PUNCT
ftr-503	866	5	1970	1970	NUM
ftr-503	866	6	)	)	PUNCT
ftr-503	866	7	,	,	PUNCT
ftr-503	866	8	repealed	repeal	VERB
ftr-503	866	9	by	by	ADP
ftr-503	866	10	economic	economic	ADJ
ftr-503	866	11	recovery	recovery	NOUN
ftr-503	866	12	tax	tax	NOUN
ftr-503	866	13	act	act	NOUN
ftr-503	866	14	of	of	ADP
ftr-503	866	15	1981	1981	NUM
ftr-503	866	16	,	,	PUNCT
ftr-503	866	17	pub	pub	NOUN
ftr-503	866	18	.	.	PUNCT
ftr-503	867	1	l.	l.	PROPN
ftr-503	867	2	no	no	INTJ
ftr-503	867	3	.	.	PROPN
ftr-503	868	1	97	97	NUM
ftr-503	868	2	-	-	SYM
ftr-503	868	3	34	34	NUM
ftr-503	868	4	,	,	PUNCT
ftr-503	868	5	§	§	PROPN
ftr-503	868	6	101(c	101(c	PROPN
ftr-503	868	7	)	)	PUNCT
ftr-503	868	8	,	,	PUNCT
ftr-503	868	9	95	95	NUM
ftr-503	868	10	stat	stat	NOUN
ftr-503	868	11	.	.	PUNCT
ftr-503	869	1	172	172	NUM
ftr-503	869	2	,	,	PUNCT
ftr-503	869	3	183	183	NUM
ftr-503	869	4	,	,	PUNCT
ftr-503	869	5	limited	limit	VERB
ftr-503	869	6	the	the	DET
ftr-503	869	7	maximum	maximum	ADJ
ftr-503	869	8	tax	tax	NOUN
ftr-503	869	9	rate	rate	NOUN
ftr-503	869	10	on	on	ADP
ftr-503	869	11	earned	earn	VERB
ftr-503	869	12	income	income	NOUN
ftr-503	869	13	to	to	ADP
ftr-503	869	14	50	50	NUM
ftr-503	869	15	%	%	NOUN
ftr-503	869	16	.	.	PUNCT
ftr-503	870	1	180	180	NUM
ftr-503	870	2	.	.	PUNCT
ftr-503	870	3	irc	irc	PROPN
ftr-503	870	4	§	§	PROPN
ftr-503	870	5	11	11	NUM
ftr-503	870	6	(	(	PUNCT
ftr-503	870	7	1970	1970	NUM
ftr-503	870	8	)	)	PUNCT
ftr-503	870	9	.	.	PUNCT
ftr-503	871	1	181	181	NUM
ftr-503	871	2	.	.	PUNCT
ftr-503	872	1	irc	irc	PROPN
ftr-503	872	2	§	§	PROPN
ftr-503	872	3	1014	1014	NUM
ftr-503	872	4	(	(	PUNCT
ftr-503	872	5	1970	1970	NUM
ftr-503	872	6	)	)	PUNCT
ftr-503	872	7	.	.	PUNCT
ftr-503	873	1	1993	1993	NUM
ftr-503	873	2	]	]	PUNCT
ftr-503	873	3	florida	florida	PROPN
ftr-503	873	4	tax	tax	PROPN
ftr-503	873	5	review	review	NOUN
ftr-503	873	6	tion	tion	NOUN
ftr-503	873	7	's	's	PART
ftr-503	873	8	stock	stock	NOUN
ftr-503	873	9	at	at	ADP
ftr-503	873	10	no	no	DET
ftr-503	873	11	taxable	taxable	ADJ
ftr-503	873	12	gain	gain	NOUN
ftr-503	873	13	.	.	PUNCT
ftr-503	874	1	if	if	SCONJ
ftr-503	874	2	this	this	DET
ftr-503	874	3	scenario	scenario	NOUN
ftr-503	874	4	were	be	AUX
ftr-503	874	5	followed	follow	VERB
ftr-503	874	6	,	,	PUNCT
ftr-503	874	7	the	the	DET
ftr-503	874	8	income	income	NOUN
ftr-503	874	9	tax	tax	NOUN
ftr-503	874	10	savings	saving	NOUN
ftr-503	874	11	effected	effect	VERB
ftr-503	874	12	through	through	ADP
ftr-503	874	13	the	the	DET
ftr-503	874	14	use	use	NOUN
ftr-503	874	15	of	of	ADP
ftr-503	874	16	the	the	DET
ftr-503	874	17	personal	personal	ADJ
ftr-503	874	18	service	service	NOUN
ftr-503	874	19	corporation	corporation	NOUN
ftr-503	874	20	would	would	AUX
ftr-503	874	21	become	become	VERB
ftr-503	874	22	permanent	permanent	ADJ
ftr-503	874	23	.	.	PUNCT
ftr-503	875	1	even	even	ADV
ftr-503	875	2	if	if	SCONJ
ftr-503	875	3	the	the	DET
ftr-503	875	4	individual	individual	NOUN
ftr-503	875	5	sold	sell	VERB
ftr-503	875	6	or	or	CCONJ
ftr-503	875	7	liquidated	liquidate	VERB
ftr-503	875	8	the	the	DET
ftr-503	875	9	corporation	corporation	NOUN
ftr-503	875	10	before	before	ADP
ftr-503	875	11	his	his	PRON
ftr-503	875	12	death	death	NOUN
ftr-503	875	13	,	,	PUNCT
ftr-503	875	14	his	his	PRON
ftr-503	875	15	taxable	taxable	ADJ
ftr-503	875	16	gain	gain	NOUN
ftr-503	875	17	(	(	PUNCT
ftr-503	875	18	again	again	ADV
ftr-503	875	19	reflecting	reflect	VERB
ftr-503	875	20	the	the	DET
ftr-503	875	21	value	value	NOUN
ftr-503	875	22	of	of	ADP
ftr-503	875	23	the	the	DET
ftr-503	875	24	corporation	corporation	NOUN
ftr-503	875	25	's	's	PART
ftr-503	875	26	accumulated	accumulate	VERB
ftr-503	875	27	income	income	NOUN
ftr-503	875	28	)	)	PUNCT
ftr-503	875	29	would	would	AUX
ftr-503	875	30	be	be	AUX
ftr-503	875	31	taxed	tax	VERB
ftr-503	875	32	at	at	ADP
ftr-503	875	33	preferential	preferential	ADJ
ftr-503	875	34	capital	capital	NOUN
ftr-503	875	35	gain	gain	NOUN
ftr-503	875	36	rates	rate	NOUN
ftr-503	875	37	.	.	PUNCT
ftr-503	876	1	182	182	NUM
ftr-503	876	2	the	the	DET
ftr-503	876	3	personal	personal	ADJ
ftr-503	876	4	service	service	NOUN
ftr-503	876	5	corporation	corporation	NOUN
ftr-503	876	6	thus	thus	ADV
ftr-503	876	7	represented	represent	VERB
ftr-503	876	8	in	in	ADP
ftr-503	876	9	the	the	DET
ftr-503	876	10	seventies	seventy	NOUN
ftr-503	876	11	an	an	DET
ftr-503	876	12	almost	almost	ADV
ftr-503	876	13	perfect	perfect	ADJ
ftr-503	876	14	case	case	NOUN
ftr-503	876	15	for	for	ADP
ftr-503	876	16	applying	apply	VERB
ftr-503	876	17	the	the	DET
ftr-503	876	18	assignment	assignment	NOUN
ftr-503	876	19	of	of	ADP
ftr-503	876	20	income	income	NOUN
ftr-503	876	21	doctrine	doctrine	NOUN
ftr-503	876	22	,	,	PUNCT
ftr-503	876	23	as	as	SCONJ
ftr-503	876	24	all	all	DET
ftr-503	876	25	the	the	DET
ftr-503	876	26	necessary	necessary	ADJ
ftr-503	876	27	elements	element	NOUN
ftr-503	876	28	were	be	AUX
ftr-503	876	29	present	present	ADJ
ftr-503	876	30	.	.	PUNCT
ftr-503	877	1	consider	consider	VERB
ftr-503	877	2	the	the	DET
ftr-503	877	3	following	follow	VERB
ftr-503	877	4	hypothetical	hypothetical	ADJ
ftr-503	877	5	case	case	NOUN
ftr-503	877	6	that	that	PRON
ftr-503	877	7	was	be	AUX
ftr-503	877	8	posed	pose	VERB
ftr-503	877	9	in	in	ADP
ftr-503	877	10	part	part	NOUN
ftr-503	877	11	iii	iii	NOUN
ftr-503	877	12	:	:	PUNCT
ftr-503	877	13	personal	personal	ADJ
ftr-503	877	14	service	service	NOUN
ftr-503	877	15	corporation	corporation	NOUN
ftr-503	877	16	case	case	NOUN
ftr-503	877	17	:	:	PUNCT
ftr-503	877	18	0	0	NUM
ftr-503	877	19	was	be	AUX
ftr-503	877	20	a	a	DET
ftr-503	877	21	manufacturers	manufacturer	NOUN
ftr-503	877	22	'	'	PART
ftr-503	877	23	representative	representative	NOUN
ftr-503	877	24	for	for	ADP
ftr-503	877	25	producers	producer	NOUN
ftr-503	877	26	of	of	ADP
ftr-503	877	27	steel	steel	NOUN
ftr-503	877	28	tubing	tubing	NOUN
ftr-503	877	29	.	.	PUNCT
ftr-503	878	1	operating	operate	VERB
ftr-503	878	2	as	as	ADP
ftr-503	878	3	a	a	DET
ftr-503	878	4	sole	sole	ADJ
ftr-503	878	5	proprietor	proprietor	NOUN
ftr-503	878	6	,	,	PUNCT
ftr-503	878	7	0	0	NUM
ftr-503	878	8	netted	net	VERB
ftr-503	878	9	about	about	ADV
ftr-503	878	10	$	$	SYM
ftr-503	878	11	250,000	250,000	NUM
ftr-503	878	12	a	a	DET
ftr-503	878	13	year	year	NOUN
ftr-503	878	14	.	.	PUNCT
ftr-503	879	1	no	no	DET
ftr-503	879	2	more	more	ADJ
ftr-503	879	3	than	than	ADP
ftr-503	879	4	$	$	SYM
ftr-503	879	5	5,000	5,000	NUM
ftr-503	879	6	of	of	ADP
ftr-503	879	7	this	this	DET
ftr-503	879	8	amount	amount	NOUN
ftr-503	879	9	represented	represent	VERB
ftr-503	879	10	a	a	DET
ftr-503	879	11	return	return	NOUN
ftr-503	879	12	on	on	ADP
ftr-503	879	13	the	the	DET
ftr-503	879	14	few	few	ADJ
ftr-503	879	15	assets	asset	NOUN
ftr-503	879	16	he	he	PRON
ftr-503	879	17	used	use	VERB
ftr-503	879	18	in	in	ADP
ftr-503	879	19	the	the	DET
ftr-503	879	20	business	business	NOUN
ftr-503	879	21	(	(	PUNCT
ftr-503	879	22	e.g.	e.g.	ADV
ftr-503	879	23	,	,	PUNCT
ftr-503	879	24	his	his	PRON
ftr-503	879	25	word	word	NOUN
ftr-503	879	26	processor	processor	NOUN
ftr-503	879	27	,	,	PUNCT
ftr-503	879	28	photocopier	photocopier	NOUN
ftr-503	879	29	,	,	PUNCT
ftr-503	879	30	etc	etc	X
ftr-503	879	31	.	.	X
ftr-503	879	32	)	)	PUNCT
ftr-503	879	33	;	;	PUNCT
ftr-503	879	34	the	the	DET
ftr-503	879	35	balance	balance	NOUN
ftr-503	879	36	(	(	PUNCT
ftr-503	879	37	$	$	SYM
ftr-503	879	38	245,000	245,000	NUM
ftr-503	879	39	)	)	PUNCT
ftr-503	879	40	was	be	AUX
ftr-503	879	41	solely	solely	ADV
ftr-503	879	42	attributable	attributable	ADJ
ftr-503	879	43	to	to	ADP
ftr-503	879	44	o	o	NOUN
ftr-503	879	45	's	's	PART
ftr-503	879	46	personal	personal	ADJ
ftr-503	879	47	services	service	NOUN
ftr-503	879	48	.	.	PUNCT
ftr-503	880	1	on	on	ADP
ftr-503	880	2	the	the	DET
ftr-503	880	3	advice	advice	NOUN
ftr-503	880	4	of	of	ADP
ftr-503	880	5	his	his	PRON
ftr-503	880	6	attorney	attorney	NOUN
ftr-503	880	7	,	,	PUNCT
ftr-503	880	8	0	0	NUM
ftr-503	880	9	at	at	ADP
ftr-503	880	10	the	the	DET
ftr-503	880	11	beginning	beginning	NOUN
ftr-503	880	12	of	of	ADP
ftr-503	880	13	1970	1970	NUM
ftr-503	880	14	formed	form	VERB
ftr-503	880	15	newco	newco	PROPN
ftr-503	880	16	,	,	PUNCT
ftr-503	880	17	inc	inc	PROPN
ftr-503	880	18	.	.	PROPN
ftr-503	880	19	in	in	ADP
ftr-503	880	20	which	which	PRON
ftr-503	880	21	he	he	PRON
ftr-503	880	22	was	be	AUX
ftr-503	880	23	the	the	DET
ftr-503	880	24	sole	sole	ADJ
ftr-503	880	25	shareholder	shareholder	NOUN
ftr-503	880	26	and	and	CCONJ
ftr-503	880	27	employee	employee	NOUN
ftr-503	880	28	.	.	PUNCT
ftr-503	881	1	thereafter	thereafter	ADV
ftr-503	881	2	,	,	PUNCT
ftr-503	881	3	he	he	PRON
ftr-503	881	4	conducted	conduct	VERB
ftr-503	881	5	his	his	PRON
ftr-503	881	6	business	business	NOUN
ftr-503	881	7	of	of	ADP
ftr-503	881	8	representing	represent	VERB
ftr-503	881	9	manufacturers	manufacturer	NOUN
ftr-503	881	10	through	through	ADP
ftr-503	881	11	the	the	DET
ftr-503	881	12	corporation	corporation	NOUN
ftr-503	881	13	.	.	PUNCT
ftr-503	882	1	o	o	NOUN
ftr-503	882	2	's	's	PART
ftr-503	882	3	salary	salary	NOUN
ftr-503	882	4	from	from	ADP
ftr-503	882	5	newco	newco	PROPN
ftr-503	882	6	,	,	PUNCT
ftr-503	882	7	inc	inc	PROPN
ftr-503	882	8	.	.	PROPN
ftr-503	882	9	for	for	ADP
ftr-503	882	10	1970	1970	NUM
ftr-503	882	11	was	be	AUX
ftr-503	882	12	fixed	fix	VERB
ftr-503	882	13	at	at	ADP
ftr-503	882	14	$	$	SYM
ftr-503	882	15	100,000	100,000	NUM
ftr-503	882	16	leaving	leave	VERB
ftr-503	882	17	the	the	DET
ftr-503	882	18	corporation	corporation	NOUN
ftr-503	882	19	with	with	ADP
ftr-503	882	20	a	a	DET
ftr-503	882	21	net	net	ADJ
ftr-503	882	22	profit	profit	NOUN
ftr-503	882	23	of	of	ADP
ftr-503	882	24	$	$	SYM
ftr-503	882	25	150,000	150,000	NUM
ftr-503	882	26	.	.	PUNCT
ftr-503	883	1	was	be	AUX
ftr-503	883	2	0	0	NUM
ftr-503	883	3	taxable	taxable	ADJ
ftr-503	883	4	on	on	ADP
ftr-503	883	5	$	$	SYM
ftr-503	883	6	245,000	245,000	NUM
ftr-503	883	7	in	in	ADP
ftr-503	883	8	1970	1970	NUM
ftr-503	883	9	under	under	ADP
ftr-503	883	10	the	the	DET
ftr-503	883	11	assignment	assignment	NOUN
ftr-503	883	12	of	of	ADP
ftr-503	883	13	income	income	NOUN
ftr-503	883	14	doctrine	doctrine	NOUN
ftr-503	883	15	,	,	PUNCT
ftr-503	883	16	since	since	SCONJ
ftr-503	883	17	that	that	PRON
ftr-503	883	18	was	be	AUX
ftr-503	883	19	the	the	DET
ftr-503	883	20	amount	amount	NOUN
ftr-503	883	21	of	of	ADP
ftr-503	883	22	income	income	NOUN
ftr-503	883	23	his	his	PRON
ftr-503	883	24	services	service	NOUN
ftr-503	883	25	produced	produce	VERB
ftr-503	883	26	?	?	PUNCT
ftr-503	884	1	here	here	ADV
ftr-503	884	2	,	,	PUNCT
ftr-503	884	3	0	0	NUM
ftr-503	884	4	is	be	AUX
ftr-503	884	5	in	in	ADP
ftr-503	884	6	effect	effect	NOUN
ftr-503	884	7	shifting	shift	VERB
ftr-503	884	8	some	some	PRON
ftr-503	884	9	of	of	ADP
ftr-503	884	10	the	the	DET
ftr-503	884	11	income	income	NOUN
ftr-503	884	12	earned	earn	VERB
ftr-503	884	13	through	through	ADP
ftr-503	884	14	his	his	PRON
ftr-503	884	15	personal	personal	ADJ
ftr-503	884	16	services	service	NOUN
ftr-503	884	17	,	,	PUNCT
ftr-503	884	18	namely	namely	ADV
ftr-503	884	19	,	,	PUNCT
ftr-503	884	20	$	$	SYM
ftr-503	884	21	145,000	145,000	NUM
ftr-503	884	22	out	out	ADP
ftr-503	884	23	of	of	ADP
ftr-503	884	24	the	the	DET
ftr-503	884	25	$	$	SYM
ftr-503	884	26	245,000	245,000	NUM
ftr-503	884	27	his	his	PRON
ftr-503	884	28	services	service	NOUN
ftr-503	884	29	produced	produce	VERB
ftr-503	884	30	,	,	PUNCT
ftr-503	884	31	to	to	ADP
ftr-503	884	32	a	a	DET
ftr-503	884	33	related	related	ADJ
ftr-503	884	34	taxpayer	taxpayer	NOUN
ftr-503	884	35	,	,	PUNCT
ftr-503	884	36	namely	namely	ADV
ftr-503	884	37	,	,	PUNCT
ftr-503	884	38	his	his	PRON
ftr-503	884	39	wholly	wholly	ADV
ftr-503	884	40	-	-	PUNCT
ftr-503	884	41	owned	own	VERB
ftr-503	884	42	corporation	corporation	NOUN
ftr-503	884	43	newco	newco	PROPN
ftr-503	884	44	,	,	PUNCT
ftr-503	884	45	inc	inc	PROPN
ftr-503	884	46	.	.	PROPN
ftr-503	884	47	,	,	PUNCT
ftr-503	884	48	to	to	PART
ftr-503	884	49	reduce	reduce	VERB
ftr-503	884	50	his	his	PRON
ftr-503	884	51	overall	overall	ADJ
ftr-503	884	52	tax	tax	NOUN
ftr-503	884	53	burden	burden	NOUN
ftr-503	884	54	.	.	PUNCT
ftr-503	885	1	strangely	strangely	ADV
ftr-503	885	2	,	,	PUNCT
ftr-503	885	3	the	the	DET
ftr-503	885	4	efforts	effort	NOUN
ftr-503	885	5	of	of	ADP
ftr-503	885	6	the	the	DET
ftr-503	885	7	internal	internal	ADJ
ftr-503	885	8	revenue	revenue	NOUN
ftr-503	885	9	service	service	NOUN
ftr-503	885	10	to	to	PART
ftr-503	885	11	apply	apply	VERB
ftr-503	885	12	the	the	DET
ftr-503	885	13	doctrine	doctrine	NOUN
ftr-503	885	14	in	in	ADP
ftr-503	885	15	these	these	DET
ftr-503	885	16	cases	case	NOUN
ftr-503	885	17	met	meet	VERB
ftr-503	885	18	with	with	ADP
ftr-503	885	19	little	little	ADJ
ftr-503	885	20	success	success	NOUN
ftr-503	885	21	.	.	PUNCT
ftr-503	886	1	183	183	NUM
ftr-503	886	2	182	182	NUM
ftr-503	886	3	.	.	PUNCT
ftr-503	887	1	the	the	DET
ftr-503	887	2	code	code	NOUN
ftr-503	887	3	provided	provide	VERB
ftr-503	887	4	individuals	individual	NOUN
ftr-503	887	5	with	with	ADP
ftr-503	887	6	a	a	DET
ftr-503	887	7	deduction	deduction	NOUN
ftr-503	887	8	equal	equal	ADJ
ftr-503	887	9	to	to	ADP
ftr-503	887	10	50	50	NUM
ftr-503	887	11	%	%	NOUN
ftr-503	887	12	of	of	ADP
ftr-503	887	13	the	the	DET
ftr-503	887	14	amount	amount	NOUN
ftr-503	887	15	by	by	ADP
ftr-503	887	16	which	which	PRON
ftr-503	887	17	an	an	DET
ftr-503	887	18	individual	individual	NOUN
ftr-503	887	19	's	's	PART
ftr-503	887	20	net	net	ADJ
ftr-503	887	21	long	long	ADJ
ftr-503	887	22	-	-	PUNCT
ftr-503	887	23	term	term	NOUN
ftr-503	887	24	capital	capital	NOUN
ftr-503	887	25	gains	gain	NOUN
ftr-503	887	26	exceeded	exceed	VERB
ftr-503	887	27	his	his	PRON
ftr-503	887	28	net	net	ADJ
ftr-503	887	29	short	short	ADJ
ftr-503	887	30	-	-	PUNCT
ftr-503	887	31	term	term	NOUN
ftr-503	887	32	capital	capital	NOUN
ftr-503	887	33	losses	loss	NOUN
ftr-503	887	34	.	.	PUNCT
ftr-503	888	1	irc	irc	PROPN
ftr-503	888	2	§	§	PROPN
ftr-503	888	3	1202	1202	NUM
ftr-503	888	4	(	(	PUNCT
ftr-503	888	5	1970	1970	NUM
ftr-503	888	6	)	)	PUNCT
ftr-503	888	7	,	,	PUNCT
ftr-503	888	8	repealed	repeal	VERB
ftr-503	888	9	by	by	ADP
ftr-503	888	10	tax	tax	NOUN
ftr-503	888	11	reform	reform	NOUN
ftr-503	888	12	act	act	NOUN
ftr-503	888	13	of	of	ADP
ftr-503	888	14	1986	1986	NUM
ftr-503	888	15	,	,	PUNCT
ftr-503	888	16	pub	pub	NOUN
ftr-503	888	17	.	.	PUNCT
ftr-503	889	1	l.	l.	PROPN
ftr-503	889	2	no	no	INTJ
ftr-503	889	3	.	.	PROPN
ftr-503	890	1	99	99	NUM
ftr-503	890	2	-	-	SYM
ftr-503	890	3	514	514	NUM
ftr-503	890	4	,	,	PUNCT
ftr-503	890	5	§	§	PROPN
ftr-503	890	6	301(a	301(a	NUM
ftr-503	890	7	)	)	PUNCT
ftr-503	890	8	,	,	PUNCT
ftr-503	890	9	100	100	NUM
ftr-503	890	10	stat	stat	NOUN
ftr-503	890	11	.	.	PUNCT
ftr-503	891	1	2216	2216	NUM
ftr-503	891	2	.	.	PUNCT
ftr-503	892	1	since	since	SCONJ
ftr-503	892	2	the	the	DET
ftr-503	892	3	highest	high	ADJ
ftr-503	892	4	marginal	marginal	ADJ
ftr-503	892	5	tax	tax	NOUN
ftr-503	892	6	rate	rate	NOUN
ftr-503	892	7	on	on	ADP
ftr-503	892	8	individuals	individual	NOUN
ftr-503	892	9	was	be	AUX
ftr-503	892	10	then	then	ADV
ftr-503	892	11	70	70	NUM
ftr-503	892	12	%	%	NOUN
ftr-503	892	13	,	,	PUNCT
ftr-503	892	14	irc	irc	PROPN
ftr-503	892	15	§	§	PROPN
ftr-503	892	16	1	1	NUM
ftr-503	892	17	(	(	PUNCT
ftr-503	892	18	1970	1970	NUM
ftr-503	892	19	)	)	PUNCT
ftr-503	892	20	,	,	PUNCT
ftr-503	892	21	this	this	DET
ftr-503	892	22	provision	provision	NOUN
ftr-503	892	23	effectively	effectively	ADV
ftr-503	892	24	capped	cap	VERB
ftr-503	892	25	the	the	DET
ftr-503	892	26	marginal	marginal	ADJ
ftr-503	892	27	tax	tax	NOUN
ftr-503	892	28	rate	rate	NOUN
ftr-503	892	29	on	on	ADP
ftr-503	892	30	long	long	ADJ
ftr-503	892	31	-	-	PUNCT
ftr-503	892	32	term	term	NOUN
ftr-503	892	33	capital	capital	NOUN
ftr-503	892	34	gains	gain	NOUN
ftr-503	892	35	at	at	ADP
ftr-503	892	36	35	35	NUM
ftr-503	892	37	%	%	NOUN
ftr-503	892	38	.	.	PUNCT
ftr-503	893	1	183	183	NUM
ftr-503	893	2	.	.	PUNCT
ftr-503	894	1	foglesong	foglesong	PROPN
ftr-503	894	2	v.	v.	PROPN
ftr-503	894	3	commissioner	commissioner	PROPN
ftr-503	894	4	,	,	PUNCT
ftr-503	894	5	621	621	NUM
ftr-503	894	6	f.2d	f.2d	NOUN
ftr-503	894	7	865(7th	865(7th	NUM
ftr-503	894	8	cir	cir	NOUN
ftr-503	894	9	.	.	PUNCT
ftr-503	894	10	1980	1980	NUM
ftr-503	894	11	)	)	PUNCT
ftr-503	895	1	(	(	PUNCT
ftr-503	895	2	rejecting	reject	VERB
ftr-503	895	3	application	application	NOUN
ftr-503	895	4	of	of	ADP
ftr-503	895	5	assignment	assignment	NOUN
ftr-503	895	6	of	of	ADP
ftr-503	895	7	income	income	NOUN
ftr-503	895	8	doctrine	doctrine	NOUN
ftr-503	895	9	,	,	PUNCT
ftr-503	895	10	since	since	SCONJ
ftr-503	895	11	its	its	PRON
ftr-503	895	12	application	application	NOUN
ftr-503	895	13	conflicted	conflict	VERB
ftr-503	895	14	with	with	ADP
ftr-503	895	15	the	the	DET
ftr-503	895	16	policy	policy	NOUN
ftr-503	895	17	of	of	ADP
ftr-503	895	18	recognizing	recognize	VERB
ftr-503	895	19	a	a	DET
ftr-503	895	20	corporation	corporation	NOUN
ftr-503	895	21	as	as	ADP
ftr-503	895	22	a	a	DET
ftr-503	895	23	separate	separate	ADJ
ftr-503	895	24	legal	legal	ADJ
ftr-503	895	25	person	person	NOUN
ftr-503	895	26	and	and	CCONJ
ftr-503	895	27	economic	economic	ADJ
ftr-503	895	28	actor	actor	NOUN
ftr-503	895	29	)	)	PUNCT
ftr-503	895	30	,	,	PUNCT
ftr-503	895	31	on	on	ADP
ftr-503	895	32	remand	remand	NOUN
ftr-503	895	33	,	,	PUNCT
ftr-503	895	34	77	77	NUM
ftr-503	895	35	t.c	t.c	PROPN
ftr-503	895	36	.	.	PROPN
ftr-503	895	37	1102	1102	NUM
ftr-503	895	38	(	(	PUNCT
ftr-503	895	39	1981	1981	NUM
ftr-503	895	40	)	)	PUNCT
ftr-503	895	41	,	,	PUNCT
ftr-503	895	42	rev'd	rev'd	VERB
ftr-503	895	43	,	,	PUNCT
ftr-503	895	44	691	691	NUM
ftr-503	895	45	f.2d	f.2d	NOUN
ftr-503	895	46	848	848	NUM
ftr-503	895	47	(	(	PUNCT
ftr-503	895	48	7th	7th	ADJ
ftr-503	895	49	cir	cir	NOUN
ftr-503	895	50	.	.	PROPN
ftr-503	895	51	1982	1982	NUM
ftr-503	895	52	)	)	PUNCT
ftr-503	895	53	;	;	PUNCT
ftr-503	895	54	rubin	rubin	PROPN
ftr-503	895	55	v.	v.	PROPN
ftr-503	895	56	commissioner	commissioner	PROPN
ftr-503	895	57	,	,	PUNCT
ftr-503	895	58	429	429	NUM
ftr-503	895	59	f.2d	f.2d	ADP
ftr-503	895	60	650	650	NUM
ftr-503	895	61	(	(	PUNCT
ftr-503	895	62	2d	2d	NUM
ftr-503	895	63	cir	cir	NOUN
ftr-503	895	64	.	.	PROPN
ftr-503	895	65	1970	1970	NUM
ftr-503	895	66	)	)	PUNCT
ftr-503	895	67	(	(	PUNCT
ftr-503	895	68	rejecting	reject	VERB
ftr-503	895	69	application	application	NOUN
ftr-503	895	70	of	of	ADP
ftr-503	895	71	assignment	assignment	NOUN
ftr-503	895	72	of	of	ADP
ftr-503	895	73	income	income	NOUN
ftr-503	895	74	doctrine	doctrine	NOUN
ftr-503	895	75	to	to	ADP
ftr-503	895	76	a	a	DET
ftr-503	895	77	personal	personal	ADJ
ftr-503	895	78	service	service	NOUN
ftr-503	895	79	corporation	corporation	NOUN
ftr-503	895	80	[	[	X
ftr-503	895	81	vol	vol	NOUN
ftr-503	895	82	1:11	1:11	NUM
ftr-503	895	83	schmeer	schmeer	NOUN
ftr-503	895	84	v.	v.	ADP
ftr-503	895	85	conmmissioner	conmmissioner	NOUN
ftr-503	895	86	professor	professor	NOUN
ftr-503	895	87	manning	manning	NOUN
ftr-503	895	88	has	have	AUX
ftr-503	895	89	argued	argue	VERB
ftr-503	895	90	that	that	SCONJ
ftr-503	895	91	the	the	DET
ftr-503	895	92	doctrine	doctrine	NOUN
ftr-503	895	93	should	should	AUX
ftr-503	895	94	not	not	PART
ftr-503	895	95	apply	apply	VERB
ftr-503	895	96	to	to	ADP
ftr-503	895	97	an	an	DET
ftr-503	895	98	assignment	assignment	NOUN
ftr-503	895	99	of	of	ADP
ftr-503	895	100	earned	earn	VERB
ftr-503	895	101	income	income	NOUN
ftr-503	895	102	to	to	ADP
ftr-503	895	103	a	a	DET
ftr-503	895	104	wholly	wholly	ADV
ftr-503	895	105	owned	own	VERB
ftr-503	895	106	corporation	corporation	NOUN
ftr-503	895	107	.	.	PUNCT
ftr-503	895	108	'	'	PUNCT
ftr-503	896	1	84	84	NUM
ftr-503	896	2	he	he	PRON
ftr-503	896	3	argues	argue	VERB
ftr-503	896	4	as	as	SCONJ
ftr-503	896	5	follows	follow	VERB
ftr-503	896	6	:	:	PUNCT
ftr-503	896	7	the	the	DET
ftr-503	896	8	assignment	assignment	NOUN
ftr-503	896	9	of	of	ADP
ftr-503	896	10	income	income	NOUN
ftr-503	896	11	doctrine	doctrine	NOUN
ftr-503	896	12	can	can	AUX
ftr-503	896	13	properly	properly	ADV
ftr-503	896	14	be	be	AUX
ftr-503	896	15	applied	apply	VERB
ftr-503	896	16	only	only	ADV
ftr-503	896	17	to	to	ADP
ftr-503	896	18	a	a	DET
ftr-503	896	19	gratuitous	gratuitous	ADJ
ftr-503	896	20	assignment	assignment	NOUN
ftr-503	896	21	of	of	ADP
ftr-503	896	22	income	income	NOUN
ftr-503	896	23	;	;	PUNCT
ftr-503	896	24	"	"	PUNCT
ftr-503	896	25	'	'	PUNCT
ftr-503	896	26	an	an	DET
ftr-503	896	27	assignment	assignment	NOUN
ftr-503	896	28	to	to	ADP
ftr-503	896	29	a	a	DET
ftr-503	896	30	whollyowned	whollyowne	VERB
ftr-503	896	31	corporation	corporation	NOUN
ftr-503	896	32	is	be	AUX
ftr-503	896	33	not	not	PART
ftr-503	896	34	gratuitous	gratuitous	ADJ
ftr-503	896	35	since	since	SCONJ
ftr-503	896	36	the	the	DET
ftr-503	896	37	"	"	PUNCT
ftr-503	896	38	value	value	NOUN
ftr-503	896	39	of	of	ADP
ftr-503	896	40	the	the	DET
ftr-503	896	41	stock	stock	NOUN
ftr-503	896	42	received	receive	VERB
ftr-503	896	43	or	or	CCONJ
ftr-503	896	44	the	the	DET
ftr-503	896	45	increase	increase	NOUN
ftr-503	896	46	in	in	ADP
ftr-503	896	47	the	the	DET
ftr-503	896	48	value	value	NOUN
ftr-503	896	49	of	of	ADP
ftr-503	896	50	stock	stock	NOUN
ftr-503	896	51	already	already	ADV
ftr-503	896	52	owned	own	VERB
ftr-503	896	53	,	,	PUNCT
ftr-503	896	54	of	of	ADP
ftr-503	896	55	necessity	necessity	NOUN
ftr-503	896	56	,	,	PUNCT
ftr-503	896	57	equals	equal	VERB
ftr-503	896	58	the	the	DET
ftr-503	896	59	value	value	NOUN
ftr-503	896	60	of	of	ADP
ftr-503	896	61	the	the	DET
ftr-503	896	62	income	income	NOUN
ftr-503	896	63	transferred";'86	transferred";'86	ADP
ftr-503	896	64	therefore	therefore	ADV
ftr-503	896	65	,	,	PUNCT
ftr-503	896	66	the	the	DET
ftr-503	896	67	doctrine	doctrine	NOUN
ftr-503	896	68	can	can	AUX
ftr-503	896	69	not	not	PART
ftr-503	896	70	be	be	AUX
ftr-503	896	71	applied	apply	VERB
ftr-503	896	72	to	to	ADP
ftr-503	896	73	an	an	DET
ftr-503	896	74	assignment	assignment	NOUN
ftr-503	896	75	to	to	ADP
ftr-503	896	76	a	a	DET
ftr-503	896	77	wholly	wholly	ADV
ftr-503	896	78	-	-	PUNCT
ftr-503	896	79	owned	own	VERB
ftr-503	896	80	corporation	corporation	NOUN
ftr-503	896	81	.	.	PUNCT
ftr-503	897	1	professor	professor	NOUN
ftr-503	897	2	manning	manning	NOUN
ftr-503	897	3	confuses	confuse	VERB
ftr-503	897	4	the	the	DET
ftr-503	897	5	purpose	purpose	NOUN
ftr-503	897	6	of	of	ADP
ftr-503	897	7	the	the	DET
ftr-503	897	8	assignment	assignment	NOUN
ftr-503	897	9	of	of	ADP
ftr-503	897	10	income	income	NOUN
ftr-503	897	11	doctrine	doctrine	NOUN
ftr-503	897	12	.	.	PUNCT
ftr-503	898	1	it	it	PRON
ftr-503	898	2	is	be	AUX
ftr-503	898	3	true	true	ADJ
ftr-503	898	4	,	,	PUNCT
ftr-503	898	5	as	as	SCONJ
ftr-503	898	6	he	he	PRON
ftr-503	898	7	points	point	VERB
ftr-503	898	8	out	out	ADP
ftr-503	898	9	,	,	PUNCT
ftr-503	898	10	that	that	SCONJ
ftr-503	898	11	the	the	DET
ftr-503	898	12	shareholder	shareholder	NOUN
ftr-503	898	13	-	-	PUNCT
ftr-503	898	14	employee	employee	NOUN
ftr-503	898	15	suffers	suffer	VERB
ftr-503	898	16	no	no	DET
ftr-503	898	17	diminution	diminution	NOUN
ftr-503	898	18	of	of	ADP
ftr-503	898	19	wealth	wealth	NOUN
ftr-503	898	20	in	in	ADP
ftr-503	898	21	these	these	DET
ftr-503	898	22	cases	case	NOUN
ftr-503	898	23	.	.	PUNCT
ftr-503	899	1	but	but	CCONJ
ftr-503	899	2	the	the	DET
ftr-503	899	3	assignment	assignment	NOUN
ftr-503	899	4	of	of	ADP
ftr-503	899	5	income	income	NOUN
ftr-503	899	6	doctrine	doctrine	NOUN
ftr-503	899	7	is	be	AUX
ftr-503	899	8	not	not	PART
ftr-503	899	9	concerned	concerned	ADJ
ftr-503	899	10	about	about	ADP
ftr-503	899	11	diminution	diminution	NOUN
ftr-503	899	12	of	of	ADP
ftr-503	899	13	wealth	wealth	NOUN
ftr-503	899	14	but	but	CCONJ
ftr-503	899	15	with	with	ADP
ftr-503	899	16	tax	tax	NOUN
ftr-503	899	17	avoidance	avoidance	NOUN
ftr-503	899	18	.	.	PUNCT
ftr-503	900	1	in	in	ADP
ftr-503	900	2	the	the	DET
ftr-503	900	3	seventies	seventy	NOUN
ftr-503	900	4	,	,	PUNCT
ftr-503	900	5	a	a	DET
ftr-503	900	6	person	person	NOUN
ftr-503	900	7	by	by	ADP
ftr-503	900	8	utilizing	utilize	VERB
ftr-503	900	9	a	a	DET
ftr-503	900	10	personal	personal	ADJ
ftr-503	900	11	service	service	NOUN
ftr-503	900	12	corporation	corporation	NOUN
ftr-503	900	13	could	could	AUX
ftr-503	900	14	achieve	achieve	VERB
ftr-503	900	15	an	an	DET
ftr-503	900	16	unwarranted	unwarranted	ADJ
ftr-503	900	17	reduction	reduction	NOUN
ftr-503	900	18	in	in	ADP
ftr-503	900	19	taxes	taxis	NOUN
ftr-503	900	20	in	in	ADP
ftr-503	900	21	just	just	ADV
ftr-503	900	22	the	the	DET
ftr-503	900	23	manner	manner	NOUN
ftr-503	900	24	proscribed	proscribe	VERB
ftr-503	900	25	by	by	ADP
ftr-503	900	26	the	the	DET
ftr-503	900	27	assignment	assignment	NOUN
ftr-503	900	28	of	of	ADP
ftr-503	900	29	income	income	NOUN
ftr-503	900	30	doctrine	doctrine	NOUN
ftr-503	900	31	:	:	PUNCT
ftr-503	900	32	the	the	DET
ftr-503	900	33	splitting	splitting	NOUN
ftr-503	900	34	of	of	ADP
ftr-503	900	35	earned	earn	VERB
ftr-503	900	36	income	income	NOUN
ftr-503	900	37	among	among	ADP
ftr-503	900	38	related	related	ADJ
ftr-503	900	39	taxpayers	taxpayer	NOUN
ftr-503	900	40	thereby	thereby	ADV
ftr-503	900	41	defeating	defeat	VERB
ftr-503	900	42	the	the	DET
ftr-503	900	43	graduated	graduate	VERB
ftr-503	900	44	tax	tax	NOUN
ftr-503	900	45	system	system	NOUN
ftr-503	900	46	.	.	PUNCT
ftr-503	901	1	that	that	SCONJ
ftr-503	901	2	the	the	DET
ftr-503	901	3	taxpayer	taxpayer	NOUN
ftr-503	901	4	could	could	AUX
ftr-503	901	5	accomplish	accomplish	VERB
ftr-503	901	6	this	this	PRON
ftr-503	901	7	without	without	ADP
ftr-503	901	8	experiencing	experience	VERB
ftr-503	901	9	a	a	DET
ftr-503	901	10	diminution	diminution	NOUN
ftr-503	901	11	in	in	ADP
ftr-503	901	12	wealth	wealth	NOUN
ftr-503	901	13	strengthensrather	strengthensrather	NOUN
ftr-503	901	14	than	than	ADP
ftr-503	901	15	weakens	weaken	VERB
ftr-503	901	16	-	-	PUNCT
ftr-503	901	17	the	the	DET
ftr-503	901	18	case	case	NOUN
ftr-503	901	19	for	for	ADP
ftr-503	901	20	applying	apply	VERB
ftr-503	901	21	the	the	DET
ftr-503	901	22	doctrine	doctrine	NOUN
ftr-503	901	23	.	.	PUNCT
ftr-503	902	1	recall	recall	PROPN
ftr-503	902	2	in	in	ADP
ftr-503	902	3	clifford	clifford	PROPN
ftr-503	902	4	the	the	DET
ftr-503	902	5	emphasis	emphasis	NOUN
ftr-503	902	6	justice	justice	NOUN
ftr-503	902	7	douglas	douglas	PROPN
ftr-503	902	8	placed	place	VERB
ftr-503	902	9	on	on	ADP
ftr-503	902	10	the	the	DET
ftr-503	902	11	fact	fact	NOUN
ftr-503	902	12	that	that	SCONJ
ftr-503	902	13	the	the	DET
ftr-503	902	14	purported	purport	VERB
ftr-503	902	15	transfer	transfer	NOUN
ftr-503	902	16	in	in	ADP
ftr-503	902	17	that	that	DET
ftr-503	902	18	case	case	NOUN
ftr-503	902	19	left	leave	VERB
ftr-503	902	20	the	the	DET
ftr-503	902	21	husband	husband	NOUN
ftr-503	902	22	's	's	PART
ftr-503	902	23	economic	economic	ADJ
ftr-503	902	24	status	status	NOUN
ftr-503	902	25	unchanged	unchanged	ADJ
ftr-503	902	26	:	:	PUNCT
ftr-503	902	27	"	"	PUNCT
ftr-503	902	28	since	since	SCONJ
ftr-503	902	29	the	the	DET
ftr-503	902	30	income	income	NOUN
ftr-503	902	31	remains	remain	VERB
ftr-503	902	32	in	in	ADP
ftr-503	902	33	the	the	DET
ftr-503	902	34	family	family	NOUN
ftr-503	902	35	and	and	CCONJ
ftr-503	902	36	since	since	SCONJ
ftr-503	902	37	the	the	DET
ftr-503	902	38	husband	husband	NOUN
ftr-503	902	39	retains	retain	VERB
ftr-503	902	40	control	control	NOUN
ftr-503	902	41	over	over	ADP
ftr-503	902	42	the	the	DET
ftr-503	902	43	investment	investment	NOUN
ftr-503	902	44	,	,	PUNCT
ftr-503	902	45	he	he	PRON
ftr-503	902	46	has	have	VERB
ftr-503	902	47	rather	rather	ADV
ftr-503	902	48	complete	complete	ADJ
ftr-503	902	49	assurance	assurance	NOUN
ftr-503	902	50	that	that	PRON
ftr-503	902	51	the	the	DET
ftr-503	902	52	trust	trust	NOUN
ftr-503	902	53	will	will	AUX
ftr-503	902	54	not	not	PART
ftr-503	902	55	effect	effect	VERB
ftr-503	902	56	any	any	DET
ftr-503	902	57	substantial	substantial	ADJ
ftr-503	902	58	change	change	NOUN
ftr-503	902	59	in	in	ADP
ftr-503	902	60	his	his	PRON
ftr-503	902	61	economic	economic	ADJ
ftr-503	902	62	position	position	NOUN
ftr-503	902	63	.	.	PUNCT
ftr-503	903	1	"	"	PUNCT
ftr-503	903	2	'	'	PUNCT
ftr-503	903	3	7	7	NUM
ftr-503	903	4	that	that	SCONJ
ftr-503	903	5	the	the	DET
ftr-503	903	6	earner	earner	NOUN
ftr-503	903	7	can	can	AUX
ftr-503	903	8	still	still	ADV
ftr-503	903	9	control	control	VERB
ftr-503	903	10	and	and	CCONJ
ftr-503	903	11	enjoy	enjoy	VERB
ftr-503	903	12	income	income	NOUN
ftr-503	903	13	that	that	SCONJ
ftr-503	903	14	he	he	PRON
ftr-503	903	15	has	have	AUX
ftr-503	903	16	purportedly	purportedly	ADV
ftr-503	903	17	assigned	assign	VERB
ftr-503	903	18	strengthens	strengthen	VERB
ftr-503	903	19	the	the	DET
ftr-503	903	20	case	case	NOUN
ftr-503	903	21	for	for	ADP
ftr-503	903	22	taxing	tax	VERB
ftr-503	903	23	him	he	PRON
ftr-503	903	24	on	on	ADP
ftr-503	903	25	that	that	DET
ftr-503	903	26	income	income	NOUN
ftr-503	903	27	.	.	PUNCT
ftr-503	904	1	in	in	ADP
ftr-503	904	2	clifford	clifford	PROPN
ftr-503	904	3	,	,	PUNCT
ftr-503	904	4	justice	justice	PROPN
ftr-503	904	5	douglas	douglas	PROPN
ftr-503	904	6	assumed	assume	VERB
ftr-503	904	7	the	the	DET
ftr-503	904	8	existence	existence	NOUN
ftr-503	904	9	of	of	ADP
ftr-503	904	10	a	a	DET
ftr-503	904	11	harmonious	harmonious	ADJ
ftr-503	904	12	family	family	NOUN
ftr-503	904	13	unit	unit	NOUN
ftr-503	904	14	in	in	ADP
ftr-503	904	15	finding	find	VERB
ftr-503	904	16	no	no	DET
ftr-503	904	17	change	change	NOUN
ftr-503	904	18	of	of	ADP
ftr-503	904	19	economic	economic	ADJ
ftr-503	904	20	position	position	NOUN
ftr-503	904	21	.	.	PUNCT
ftr-503	905	1	how	how	SCONJ
ftr-503	905	2	much	much	ADV
ftr-503	905	3	stronger	strong	ADJ
ftr-503	905	4	is	be	AUX
ftr-503	905	5	the	the	DET
ftr-503	905	6	case	case	NOUN
ftr-503	905	7	for	for	ADP
ftr-503	905	8	taxation	taxation	NOUN
ftr-503	905	9	when	when	SCONJ
ftr-503	905	10	the	the	DET
ftr-503	905	11	absence	absence	NOUN
ftr-503	905	12	of	of	ADP
ftr-503	905	13	economic	economic	ADJ
ftr-503	905	14	change	change	NOUN
ftr-503	905	15	is	be	AUX
ftr-503	905	16	not	not	PART
ftr-503	905	17	based	base	VERB
ftr-503	905	18	on	on	ADP
ftr-503	905	19	the	the	DET
ftr-503	905	20	vagaries	vagary	NOUN
ftr-503	905	21	of	of	ADP
ftr-503	905	22	inter	inter	ADJ
ftr-503	905	23	-	-	ADJ
ftr-503	905	24	family	family	ADJ
ftr-503	905	25	relations	relation	NOUN
ftr-503	905	26	but	but	CCONJ
ftr-503	905	27	on	on	ADP
ftr-503	905	28	unfettered	unfettered	ADJ
ftr-503	905	29	legal	legal	ADJ
ftr-503	905	30	control	control	NOUN
ftr-503	905	31	of	of	ADP
ftr-503	905	32	a	a	DET
ftr-503	905	33	wholly	wholly	ADV
ftr-503	905	34	-	-	PUNCT
ftr-503	905	35	owned	own	VERB
ftr-503	905	36	corporation	corporation	NOUN
ftr-503	905	37	.	.	PUNCT
ftr-503	906	1	the	the	DET
ftr-503	906	2	question	question	NOUN
ftr-503	906	3	remains	remain	VERB
ftr-503	906	4	whether	whether	SCONJ
ftr-503	906	5	the	the	DET
ftr-503	906	6	proper	proper	ADJ
ftr-503	906	7	result	result	NOUN
ftr-503	906	8	in	in	ADP
ftr-503	906	9	these	these	DET
ftr-503	906	10	cases	case	NOUN
ftr-503	906	11	can	can	AUX
ftr-503	906	12	be	be	AUX
ftr-503	906	13	obtained	obtain	VERB
ftr-503	906	14	within	within	ADP
ftr-503	906	15	the	the	DET
ftr-503	906	16	framework	framework	NOUN
ftr-503	906	17	of	of	ADP
ftr-503	906	18	the	the	DET
ftr-503	906	19	approach	approach	NOUN
ftr-503	906	20	outlined	outline	VERB
ftr-503	906	21	above	above	ADV
ftr-503	906	22	,	,	PUNCT
ftr-503	906	23	or	or	CCONJ
ftr-503	906	24	whether	whether	SCONJ
ftr-503	906	25	that	that	DET
ftr-503	906	26	approach	approach	NOUN
ftr-503	906	27	needs	need	VERB
ftr-503	906	28	to	to	PART
ftr-503	906	29	be	be	AUX
ftr-503	906	30	modified	modify	VERB
ftr-503	906	31	.	.	PUNCT
ftr-503	907	1	no	no	DET
ftr-503	907	2	modification	modification	NOUN
ftr-503	907	3	is	be	AUX
ftr-503	907	4	necessary	necessary	ADJ
ftr-503	907	5	.	.	PUNCT
ftr-503	908	1	if	if	SCONJ
ftr-503	908	2	we	we	PRON
ftr-503	908	3	accept	accept	VERB
ftr-503	908	4	professor	professor	NOUN
ftr-503	908	5	manning	manning	NOUN
ftr-503	908	6	's	's	PART
ftr-503	908	7	characterization	characterization	NOUN
ftr-503	908	8	of	of	ADP
ftr-503	908	9	the	the	DET
ftr-503	908	10	transaction	transaction	NOUN
ftr-503	908	11	as	as	ADP
ftr-503	908	12	an	an	DET
ftr-503	908	13	assignbecause	assignbecause	NOUN
ftr-503	908	14	such	such	ADJ
ftr-503	908	15	application	application	NOUN
ftr-503	908	16	tended	tend	VERB
ftr-503	908	17	to	to	PART
ftr-503	908	18	undermine	undermine	VERB
ftr-503	908	19	policy	policy	NOUN
ftr-503	908	20	of	of	ADP
ftr-503	908	21	treating	treat	VERB
ftr-503	908	22	corporation	corporation	NOUN
ftr-503	908	23	as	as	ADP
ftr-503	908	24	a	a	DET
ftr-503	908	25	taxable	taxable	ADJ
ftr-503	908	26	entity	entity	NOUN
ftr-503	908	27	distinct	distinct	ADJ
ftr-503	908	28	from	from	ADP
ftr-503	908	29	its	its	PRON
ftr-503	908	30	shareholders	shareholder	NOUN
ftr-503	908	31	,	,	PUNCT
ftr-503	908	32	and	and	CCONJ
ftr-503	908	33	because	because	SCONJ
ftr-503	908	34	§	§	PROPN
ftr-503	908	35	482	482	NUM
ftr-503	908	36	was	be	AUX
ftr-503	908	37	available	available	ADJ
ftr-503	908	38	to	to	PART
ftr-503	908	39	deal	deal	VERB
ftr-503	908	40	with	with	ADP
ftr-503	908	41	the	the	DET
ftr-503	908	42	problem	problem	NOUN
ftr-503	908	43	)	)	PUNCT
ftr-503	908	44	.	.	PUNCT
ftr-503	909	1	184	184	X
ftr-503	909	2	.	.	PUNCT
ftr-503	909	3	elliott	elliott	PROPN
ftr-503	909	4	manning	manning	PROPN
ftr-503	909	5	,	,	PUNCT
ftr-503	909	6	the	the	DET
ftr-503	909	7	service	service	NOUN
ftr-503	909	8	corporation	corporation	NOUN
ftr-503	909	9	-	-	PUNCT
ftr-503	909	10	who	who	PRON
ftr-503	909	11	is	be	AUX
ftr-503	909	12	taxable	taxable	ADJ
ftr-503	909	13	on	on	ADP
ftr-503	909	14	its	its	PRON
ftr-503	909	15	income	income	NOUN
ftr-503	909	16	:	:	PUNCT
ftr-503	909	17	reconciling	reconcile	VERB
ftr-503	909	18	assignment	assignment	NOUN
ftr-503	909	19	of	of	ADP
ftr-503	909	20	income	income	NOUN
ftr-503	909	21	principles	principle	NOUN
ftr-503	909	22	,	,	PUNCT
ftr-503	909	23	section	section	NOUN
ftr-503	909	24	482	482	NUM
ftr-503	909	25	,	,	PUNCT
ftr-503	909	26	and	and	CCONJ
ftr-503	909	27	section	section	NOUN
ftr-503	909	28	351	351	NUM
ftr-503	909	29	,	,	PUNCT
ftr-503	909	30	37	37	NUM
ftr-503	909	31	u.	u.	PROPN
ftr-503	909	32	miami	miami	PROPN
ftr-503	909	33	l	l	PROPN
ftr-503	909	34	rev	rev	PROPN
ftr-503	909	35	.	.	PROPN
ftr-503	909	36	657	657	NUM
ftr-503	909	37	,	,	PUNCT
ftr-503	909	38	669	669	NUM
ftr-503	909	39	(	(	PUNCT
ftr-503	909	40	1983	1983	NUM
ftr-503	909	41	)	)	PUNCT
ftr-503	909	42	.	.	PUNCT
ftr-503	910	1	professor	professor	NOUN
ftr-503	910	2	manning	man	VERB
ftr-503	910	3	would	would	AUX
ftr-503	910	4	,	,	PUNCT
ftr-503	910	5	however	however	ADV
ftr-503	910	6	,	,	PUNCT
ftr-503	910	7	apply	apply	VERB
ftr-503	910	8	§	§	PROPN
ftr-503	910	9	482	482	NUM
ftr-503	910	10	to	to	ADP
ftr-503	910	11	a	a	DET
ftr-503	910	12	shareholderemployee	shareholderemployee	NOUN
ftr-503	910	13	who	who	PRON
ftr-503	910	14	works	work	VERB
ftr-503	910	15	exclusively	exclusively	ADV
ftr-503	910	16	for	for	ADP
ftr-503	910	17	his	his	PRON
ftr-503	910	18	wholly	wholly	ADV
ftr-503	910	19	-	-	PUNCT
ftr-503	910	20	owned	own	VERB
ftr-503	910	21	corporation	corporation	NOUN
ftr-503	910	22	.	.	PUNCT
ftr-503	911	1	i	i	PRON
ftr-503	911	2	d.	d.	PROPN
ftr-503	911	3	at	at	ADP
ftr-503	911	4	676	676	NUM
ftr-503	911	5	-	-	SYM
ftr-503	911	6	80	80	NUM
ftr-503	911	7	.	.	PUNCT
ftr-503	911	8	185	185	NUM
ftr-503	911	9	.	.	PUNCT
ftr-503	912	1	i	i	PRON
ftr-503	912	2	d.	d.	PROPN
ftr-503	912	3	at	at	ADP
ftr-503	912	4	668	668	NUM
ftr-503	912	5	.	.	PUNCT
ftr-503	912	6	186	186	NUM
ftr-503	912	7	.	.	PUNCT
ftr-503	913	1	i	i	PRON
ftr-503	913	2	d.	d.	PROPN
ftr-503	913	3	at	at	ADP
ftr-503	913	4	669	669	NUM
ftr-503	913	5	(	(	PUNCT
ftr-503	913	6	footnote	footnote	NOUN
ftr-503	913	7	omitted	omit	VERB
ftr-503	913	8	)	)	PUNCT
ftr-503	913	9	.	.	PUNCT
ftr-503	914	1	187	187	NUM
ftr-503	914	2	.	.	PUNCT
ftr-503	915	1	helvering	helvere	VERB
ftr-503	915	2	v.	v.	ADP
ftr-503	915	3	clifford	clifford	PROPN
ftr-503	915	4	,	,	PUNCT
ftr-503	915	5	309	309	NUM
ftr-503	915	6	u.s	u.s	PROPN
ftr-503	915	7	.	.	PROPN
ftr-503	915	8	331	331	NUM
ftr-503	915	9	,	,	PUNCT
ftr-503	915	10	335	335	NUM
ftr-503	915	11	-	-	SYM
ftr-503	915	12	36	36	NUM
ftr-503	915	13	(	(	PUNCT
ftr-503	915	14	1940	1940	NUM
ftr-503	915	15	)	)	PUNCT
ftr-503	915	16	.	.	PUNCT
ftr-503	916	1	19931	19931	NUM
ftr-503	916	2	florida	florida	PROPN
ftr-503	916	3	tax	tax	PROPN
ftr-503	916	4	review	review	NOUN
ftr-503	916	5	ment	ment	NOUN
ftr-503	916	6	for	for	ADP
ftr-503	916	7	value	value	NOUN
ftr-503	916	8	,	,	PUNCT
ftr-503	916	9	then	then	ADV
ftr-503	916	10	under	under	ADP
ftr-503	916	11	the	the	DET
ftr-503	916	12	established	establish	VERB
ftr-503	916	13	rules	rule	NOUN
ftr-503	916	14	the	the	DET
ftr-503	916	15	shareholder	shareholder	NOUN
ftr-503	916	16	-	-	PUNCT
ftr-503	916	17	employee	employee	NOUN
ftr-503	916	18	is	be	AUX
ftr-503	916	19	taxable	taxable	ADJ
ftr-503	916	20	on	on	ADP
ftr-503	916	21	the	the	DET
ftr-503	916	22	amount	amount	NOUN
ftr-503	916	23	of	of	ADP
ftr-503	916	24	consideration	consideration	NOUN
ftr-503	916	25	received	receive	VERB
ftr-503	916	26	.	.	PUNCT
ftr-503	917	1	this	this	DET
ftr-503	917	2	amount	amount	NOUN
ftr-503	917	3	,	,	PUNCT
ftr-503	917	4	to	to	PART
ftr-503	917	5	use	use	VERB
ftr-503	917	6	professor	professor	NOUN
ftr-503	917	7	manning	manning	NOUN
ftr-503	917	8	's	's	PART
ftr-503	917	9	words	word	NOUN
ftr-503	917	10	,	,	PUNCT
ftr-503	917	11	is	be	AUX
ftr-503	917	12	the	the	DET
ftr-503	917	13	"	"	PUNCT
ftr-503	917	14	value	value	NOUN
ftr-503	917	15	of	of	ADP
ftr-503	917	16	the	the	DET
ftr-503	917	17	stock	stock	NOUN
ftr-503	917	18	received	receive	VERB
ftr-503	917	19	or	or	CCONJ
ftr-503	917	20	the	the	DET
ftr-503	917	21	increase	increase	NOUN
ftr-503	917	22	in	in	ADP
ftr-503	917	23	the	the	DET
ftr-503	917	24	value	value	NOUN
ftr-503	917	25	of	of	ADP
ftr-503	917	26	stock	stock	NOUN
ftr-503	917	27	already	already	ADV
ftr-503	917	28	owned	own	VERB
ftr-503	917	29	,	,	PUNCT
ftr-503	917	30	[	[	X
ftr-503	917	31	which	which	PRON
ftr-503	917	32	,	,	PUNCT
ftr-503	917	33	]	]	PUNCT
ftr-503	917	34	of	of	ADP
ftr-503	917	35	necessity	necessity	NOUN
ftr-503	917	36	,	,	PUNCT
ftr-503	917	37	equals	equal	VERB
ftr-503	917	38	the	the	DET
ftr-503	917	39	value	value	NOUN
ftr-503	917	40	of	of	ADP
ftr-503	917	41	the	the	DET
ftr-503	917	42	income	income	NOUN
ftr-503	917	43	transferred	transfer	VERB
ftr-503	917	44	.	.	PUNCT
ftr-503	918	1	"	"	PUNCT
ftr-503	918	2	'	'	PUNCT
ftr-503	918	3	188	188	NUM
ftr-503	918	4	in	in	ADP
ftr-503	918	5	the	the	DET
ftr-503	918	6	above	above	ADJ
ftr-503	918	7	hypothetical	hypothetical	ADJ
ftr-503	918	8	,	,	PUNCT
ftr-503	918	9	o	o	NOUN
ftr-503	918	10	's	's	PART
ftr-503	918	11	rendering	rendering	NOUN
ftr-503	918	12	of	of	ADP
ftr-503	918	13	services	service	NOUN
ftr-503	918	14	to	to	ADP
ftr-503	918	15	newco	newco	PROPN
ftr-503	918	16	,	,	PUNCT
ftr-503	918	17	inc	inc	PROPN
ftr-503	918	18	.	.	PROPN
ftr-503	918	19	for	for	ADP
ftr-503	918	20	an	an	DET
ftr-503	918	21	inadequate	inadequate	ADJ
ftr-503	918	22	consideration	consideration	NOUN
ftr-503	918	23	may	may	AUX
ftr-503	918	24	be	be	AUX
ftr-503	918	25	viewed	view	VERB
ftr-503	918	26	as	as	ADP
ftr-503	918	27	a	a	DET
ftr-503	918	28	transaction	transaction	NOUN
ftr-503	918	29	governed	govern	VERB
ftr-503	918	30	by	by	ADP
ftr-503	918	31	section	section	NOUN
ftr-503	918	32	351	351	NUM
ftr-503	918	33	of	of	ADP
ftr-503	918	34	the	the	DET
ftr-503	918	35	code	code	NOUN
ftr-503	918	36	.	.	PUNCT
ftr-503	919	1	0	0	NUM
ftr-503	919	2	,	,	PUNCT
ftr-503	919	3	of	of	ADP
ftr-503	919	4	course	course	NOUN
ftr-503	919	5	,	,	PUNCT
ftr-503	919	6	did	do	AUX
ftr-503	919	7	not	not	PART
ftr-503	919	8	receive	receive	VERB
ftr-503	919	9	any	any	DET
ftr-503	919	10	stock	stock	NOUN
ftr-503	919	11	in	in	ADP
ftr-503	919	12	return	return	NOUN
ftr-503	919	13	for	for	ADP
ftr-503	919	14	selling	sell	VERB
ftr-503	919	15	his	his	PRON
ftr-503	919	16	services	service	NOUN
ftr-503	919	17	to	to	ADP
ftr-503	919	18	newco	newco	PROPN
ftr-503	919	19	,	,	PUNCT
ftr-503	919	20	inc	inc	PROPN
ftr-503	919	21	.	.	PROPN
ftr-503	919	22	at	at	ADP
ftr-503	919	23	a	a	DET
ftr-503	919	24	bargain	bargain	NOUN
ftr-503	919	25	price	price	NOUN
ftr-503	919	26	,	,	PUNCT
ftr-503	919	27	and	and	CCONJ
ftr-503	919	28	thus	thus	ADV
ftr-503	919	29	the	the	DET
ftr-503	919	30	transaction	transaction	NOUN
ftr-503	919	31	would	would	AUX
ftr-503	919	32	not	not	PART
ftr-503	919	33	at	at	ADP
ftr-503	919	34	first	first	ADJ
ftr-503	919	35	blush	blush	NOUN
ftr-503	919	36	seem	seem	VERB
ftr-503	919	37	to	to	PART
ftr-503	919	38	be	be	AUX
ftr-503	919	39	governed	govern	VERB
ftr-503	919	40	by	by	ADP
ftr-503	919	41	section	section	NOUN
ftr-503	919	42	351	351	NUM
ftr-503	919	43	.	.	PUNCT
ftr-503	920	1	but	but	CCONJ
ftr-503	920	2	the	the	DET
ftr-503	920	3	courts	court	NOUN
ftr-503	920	4	have	have	AUX
ftr-503	920	5	held	hold	VERB
ftr-503	920	6	that	that	DET
ftr-503	920	7	issuance	issuance	NOUN
ftr-503	920	8	of	of	ADP
ftr-503	920	9	additional	additional	ADJ
ftr-503	920	10	stock	stock	NOUN
ftr-503	920	11	to	to	ADP
ftr-503	920	12	a	a	DET
ftr-503	920	13	100	100	NUM
ftr-503	920	14	%	%	NOUN
ftr-503	920	15	shareholder	shareholder	NOUN
ftr-503	920	16	is	be	AUX
ftr-503	920	17	an	an	DET
ftr-503	920	18	"	"	PUNCT
ftr-503	920	19	meaningless	meaningless	ADJ
ftr-503	920	20	gesture	gesture	NOUN
ftr-503	920	21	,	,	PUNCT
ftr-503	920	22	"	"	PUNCT
ftr-503	920	23	and	and	CCONJ
ftr-503	920	24	that	that	SCONJ
ftr-503	920	25	transactions	transaction	NOUN
ftr-503	920	26	involving	involve	VERB
ftr-503	920	27	a	a	DET
ftr-503	920	28	sole	sole	ADJ
ftr-503	920	29	shareholder	shareholder	NOUN
ftr-503	920	30	should	should	AUX
ftr-503	920	31	be	be	AUX
ftr-503	920	32	analyzed	analyze	VERB
ftr-503	920	33	as	as	SCONJ
ftr-503	920	34	though	though	SCONJ
ftr-503	920	35	additional	additional	ADJ
ftr-503	920	36	stock	stock	NOUN
ftr-503	920	37	had	have	AUX
ftr-503	920	38	been	be	AUX
ftr-503	920	39	issued	issue	VERB
ftr-503	920	40	.	.	PUNCT
ftr-503	921	1	89	89	NUM
ftr-503	922	1	thus	thus	ADV
ftr-503	922	2	,	,	PUNCT
ftr-503	922	3	0	0	NUM
ftr-503	922	4	may	may	AUX
ftr-503	922	5	,	,	PUNCT
ftr-503	922	6	and	and	CCONJ
ftr-503	922	7	should	should	AUX
ftr-503	922	8	,	,	PUNCT
ftr-503	922	9	be	be	AUX
ftr-503	922	10	viewed	view	VERB
ftr-503	922	11	as	as	SCONJ
ftr-503	922	12	though	though	SCONJ
ftr-503	922	13	he	he	PRON
ftr-503	922	14	received	receive	VERB
ftr-503	922	15	stock	stock	NOUN
ftr-503	922	16	from	from	ADP
ftr-503	922	17	newco	newco	PROPN
ftr-503	922	18	,	,	PUNCT
ftr-503	922	19	inc	inc	PROPN
ftr-503	922	20	.	.	PROPN
ftr-503	923	1	having	have	VERB
ftr-503	923	2	a	a	DET
ftr-503	923	3	value	value	NOUN
ftr-503	923	4	equal	equal	ADJ
ftr-503	923	5	to	to	ADP
ftr-503	923	6	the	the	DET
ftr-503	923	7	difference	difference	NOUN
ftr-503	923	8	between	between	ADP
ftr-503	923	9	the	the	DET
ftr-503	923	10	fair	fair	ADJ
ftr-503	923	11	market	market	NOUN
ftr-503	923	12	value	value	NOUN
ftr-503	923	13	of	of	ADP
ftr-503	923	14	his	his	PRON
ftr-503	923	15	services	service	NOUN
ftr-503	923	16	and	and	CCONJ
ftr-503	923	17	the	the	DET
ftr-503	923	18	salary	salary	NOUN
ftr-503	923	19	he	he	PRON
ftr-503	923	20	actually	actually	ADV
ftr-503	923	21	received	receive	VERB
ftr-503	923	22	.	.	PUNCT
ftr-503	924	1	however	however	ADV
ftr-503	924	2	,	,	PUNCT
ftr-503	924	3	even	even	ADV
ftr-503	924	4	when	when	SCONJ
ftr-503	924	5	the	the	DET
ftr-503	924	6	transaction	transaction	NOUN
ftr-503	924	7	is	be	AUX
ftr-503	924	8	cast	cast	VERB
ftr-503	924	9	in	in	ADP
ftr-503	924	10	this	this	DET
ftr-503	924	11	form	form	NOUN
ftr-503	924	12	,	,	PUNCT
ftr-503	924	13	0	0	NUM
ftr-503	924	14	does	do	AUX
ftr-503	924	15	not	not	PART
ftr-503	924	16	qualify	qualify	VERB
ftr-503	924	17	for	for	ADP
ftr-503	924	18	the	the	DET
ftr-503	924	19	nonrecognition	nonrecognition	NOUN
ftr-503	924	20	rule	rule	NOUN
ftr-503	924	21	of	of	ADP
ftr-503	924	22	section	section	NOUN
ftr-503	924	23	35l	35l	NUM
ftr-503	924	24	.	.	PUNCT
ftr-503	925	1	'90	'90	NUM
ftr-503	925	2	0	0	NUM
ftr-503	925	3	is	be	AUX
ftr-503	925	4	not	not	PART
ftr-503	925	5	contributing	contribute	VERB
ftr-503	925	6	"	"	PUNCT
ftr-503	925	7	property	property	NOUN
ftr-503	925	8	"	"	PUNCT
ftr-503	925	9	to	to	ADP
ftr-503	925	10	the	the	DET
ftr-503	925	11	corporation	corporation	NOUN
ftr-503	925	12	,	,	PUNCT
ftr-503	925	13	but	but	CCONJ
ftr-503	925	14	rather	rather	ADV
ftr-503	925	15	his	his	PRON
ftr-503	925	16	"	"	PUNCT
ftr-503	925	17	services	service	NOUN
ftr-503	925	18	"	"	PUNCT
ftr-503	925	19	which	which	PRON
ftr-503	925	20	do	do	AUX
ftr-503	925	21	not	not	PART
ftr-503	925	22	qualify	qualify	VERB
ftr-503	925	23	for	for	ADP
ftr-503	925	24	nonrecognition	nonrecognition	NOUN
ftr-503	925	25	under	under	ADP
ftr-503	925	26	section	section	NOUN
ftr-503	925	27	351.'9	351.'9	NUM
ftr-503	925	28	'	'	PUNCT
ftr-503	925	29	in	in	ADP
ftr-503	925	30	response	response	NOUN
ftr-503	925	31	,	,	PUNCT
ftr-503	925	32	it	it	PRON
ftr-503	925	33	might	might	AUX
ftr-503	925	34	be	be	AUX
ftr-503	925	35	argued	argue	VERB
ftr-503	925	36	-	-	PUNCT
ftr-503	925	37	weakly	weakly	ADJ
ftr-503	925	38	i	i	PRON
ftr-503	925	39	think	think	VERB
ftr-503	925	40	-	-	PUNCT
ftr-503	925	41	that	that	DET
ftr-503	925	42	0	0	NUM
ftr-503	925	43	is	be	AUX
ftr-503	925	44	not	not	PART
ftr-503	925	45	transferring	transfer	VERB
ftr-503	925	46	services	service	NOUN
ftr-503	925	47	but	but	CCONJ
ftr-503	925	48	the	the	DET
ftr-503	925	49	income	income	NOUN
ftr-503	925	50	which	which	PRON
ftr-503	925	51	the	the	DET
ftr-503	925	52	services	service	NOUN
ftr-503	925	53	produce	produce	VERB
ftr-503	925	54	;	;	PUNCT
ftr-503	925	55	that	that	SCONJ
ftr-503	925	56	therefore	therefore	ADV
ftr-503	925	57	he	he	PRON
ftr-503	925	58	is	be	AUX
ftr-503	925	59	transferring	transfer	VERB
ftr-503	925	60	"	"	PUNCT
ftr-503	925	61	property	property	NOUN
ftr-503	925	62	"	"	PUNCT
ftr-503	925	63	which	which	PRON
ftr-503	925	64	qualifies	qualify	VERB
ftr-503	925	65	for	for	ADP
ftr-503	925	66	nonrecognition	nonrecognition	NOUN
ftr-503	925	67	under	under	ADP
ftr-503	925	68	section	section	NOUN
ftr-503	925	69	351.192	351.192	NUM
ftr-503	925	70	even	even	ADV
ftr-503	925	71	acceptance	acceptance	NOUN
ftr-503	925	72	of	of	ADP
ftr-503	925	73	this	this	DET
ftr-503	925	74	dubious	dubious	ADJ
ftr-503	925	75	argument	argument	NOUN
ftr-503	925	76	will	will	AUX
ftr-503	925	77	not	not	PART
ftr-503	925	78	enable	enable	VERB
ftr-503	925	79	0	0	PUNCT
ftr-503	925	80	to	to	PART
ftr-503	925	81	avoid	avoid	VERB
ftr-503	925	82	taxation	taxation	NOUN
ftr-503	925	83	.	.	PUNCT
ftr-503	926	1	both	both	CCONJ
ftr-503	926	2	the	the	DET
ftr-503	926	3	courts	court	NOUN
ftr-503	926	4	and	and	CCONJ
ftr-503	926	5	the	the	DET
ftr-503	926	6	service	service	NOUN
ftr-503	926	7	hold	hold	VERB
ftr-503	926	8	that	that	SCONJ
ftr-503	926	9	assignment	assignment	NOUN
ftr-503	926	10	of	of	ADP
ftr-503	926	11	income	income	NOUN
ftr-503	926	12	principles	principle	NOUN
ftr-503	926	13	override	override	VERB
ftr-503	926	14	the	the	DET
ftr-503	926	15	nonrecognition	nonrecognition	NOUN
ftr-503	926	16	rule	rule	NOUN
ftr-503	926	17	of	of	ADP
ftr-503	926	18	section	section	NOUN
ftr-503	926	19	351	351	NUM
ftr-503	926	20	where	where	SCONJ
ftr-503	926	21	,	,	PUNCT
ftr-503	926	22	as	as	ADP
ftr-503	926	23	here	here	ADV
ftr-503	926	24	,	,	PUNCT
ftr-503	926	25	the	the	DET
ftr-503	926	26	assignment	assignment	NOUN
ftr-503	926	27	is	be	AUX
ftr-503	926	28	tax	tax	NOUN
ftr-503	926	29	motivated	motivated	ADJ
ftr-503	926	30	and	and	CCONJ
ftr-503	926	31	results	result	NOUN
ftr-503	926	32	in	in	ADP
ftr-503	926	33	an	an	DET
ftr-503	926	34	artificial	artificial	ADJ
ftr-503	926	35	fragmentation	fragmentation	NOUN
ftr-503	926	36	of	of	ADP
ftr-503	926	37	income	income	NOUN
ftr-503	926	38	.	.	PUNCT
ftr-503	927	1	93	93	NUM
ftr-503	927	2	188	188	NUM
ftr-503	927	3	.	.	PUNCT
ftr-503	928	1	manning	man	VERB
ftr-503	928	2	,	,	PUNCT
ftr-503	928	3	supra	supra	PROPN
ftr-503	928	4	note	note	PROPN
ftr-503	928	5	184	184	NUM
ftr-503	928	6	,	,	PUNCT
ftr-503	928	7	at	at	ADP
ftr-503	928	8	669	669	NUM
ftr-503	928	9	(	(	PUNCT
ftr-503	928	10	footnote	footnote	NOUN
ftr-503	928	11	omitted	omit	VERB
ftr-503	928	12	)	)	PUNCT
ftr-503	928	13	.	.	PUNCT
ftr-503	929	1	189	189	NUM
ftr-503	929	2	.	.	PUNCT
ftr-503	929	3	see	see	VERB
ftr-503	929	4	,	,	PUNCT
ftr-503	929	5	e.g.	e.g.	ADV
ftr-503	929	6	,	,	PUNCT
ftr-503	929	7	lessinger	lessinger	NOUN
ftr-503	929	8	v.	v.	PROPN
ftr-503	929	9	commissioner	commissioner	PROPN
ftr-503	929	10	,	,	PUNCT
ftr-503	929	11	85	85	NUM
ftr-503	929	12	t.c	t.c	PROPN
ftr-503	929	13	.	.	PROPN
ftr-503	929	14	824	824	NUM
ftr-503	929	15	,	,	PUNCT
ftr-503	929	16	831	831	NUM
ftr-503	929	17	-	-	SYM
ftr-503	929	18	36	36	NUM
ftr-503	929	19	(	(	PUNCT
ftr-503	929	20	1985	1985	NUM
ftr-503	929	21	)	)	PUNCT
ftr-503	929	22	,	,	PUNCT
ftr-503	929	23	rev'd	rev'd	VERB
ftr-503	929	24	on	on	ADP
ftr-503	929	25	another	another	DET
ftr-503	929	26	issue	issue	NOUN
ftr-503	929	27	,	,	PUNCT
ftr-503	929	28	872	872	NUM
ftr-503	929	29	f.2d	f.2d	ADP
ftr-503	929	30	519	519	NUM
ftr-503	929	31	(	(	PUNCT
ftr-503	929	32	2d	2d	NUM
ftr-503	929	33	cir	cir	NOUN
ftr-503	929	34	.	.	PROPN
ftr-503	929	35	1989	1989	NUM
ftr-503	929	36	)	)	PUNCT
ftr-503	929	37	,	,	PUNCT
ftr-503	929	38	and	and	CCONJ
ftr-503	929	39	authorities	authority	NOUN
ftr-503	929	40	cited	cite	VERB
ftr-503	929	41	therein	therein	ADV
ftr-503	929	42	.	.	PUNCT
ftr-503	930	1	190	190	NUM
ftr-503	930	2	.	.	PUNCT
ftr-503	931	1	irc	irc	PROPN
ftr-503	931	2	§	§	PROPN
ftr-503	931	3	351(a	351(a	PROPN
ftr-503	931	4	)	)	PUNCT
ftr-503	931	5	.	.	PUNCT
ftr-503	932	1	191	191	NUM
ftr-503	932	2	.	.	PUNCT
ftr-503	932	3	irc	irc	PROPN
ftr-503	932	4	§	§	PROPN
ftr-503	932	5	351(d	351(d	PROPN
ftr-503	932	6	)	)	PUNCT
ftr-503	932	7	.	.	PUNCT
ftr-503	933	1	192	192	NUM
ftr-503	933	2	.	.	PUNCT
ftr-503	934	1	the	the	DET
ftr-503	934	2	courts	court	NOUN
ftr-503	934	3	and	and	CCONJ
ftr-503	934	4	the	the	DET
ftr-503	934	5	service	service	NOUN
ftr-503	934	6	have	have	AUX
ftr-503	934	7	recognized	recognize	VERB
ftr-503	934	8	that	that	SCONJ
ftr-503	934	9	the	the	DET
ftr-503	934	10	transfer	transfer	NOUN
ftr-503	934	11	to	to	ADP
ftr-503	934	12	a	a	DET
ftr-503	934	13	newly	newly	ADV
ftr-503	934	14	-	-	PUNCT
ftr-503	934	15	formed	form	VERB
ftr-503	934	16	corporation	corporation	NOUN
ftr-503	934	17	of	of	ADP
ftr-503	934	18	accounts	account	NOUN
ftr-503	934	19	receivable	receivable	ADJ
ftr-503	934	20	arising	arise	VERB
ftr-503	934	21	from	from	ADP
ftr-503	934	22	services	service	NOUN
ftr-503	934	23	performed	perform	VERB
ftr-503	934	24	for	for	ADP
ftr-503	934	25	the	the	DET
ftr-503	934	26	predecessor	predecessor	NOUN
ftr-503	934	27	business	business	NOUN
ftr-503	934	28	constitutes	constitute	VERB
ftr-503	934	29	a	a	DET
ftr-503	934	30	transfer	transfer	NOUN
ftr-503	934	31	of	of	ADP
ftr-503	934	32	"	"	PUNCT
ftr-503	934	33	property	property	NOUN
ftr-503	934	34	"	"	PUNCT
ftr-503	934	35	and	and	CCONJ
ftr-503	934	36	not	not	PART
ftr-503	934	37	of	of	ADP
ftr-503	934	38	"	"	PUNCT
ftr-503	934	39	services	service	NOUN
ftr-503	934	40	.	.	PUNCT
ftr-503	934	41	"	"	PUNCT
ftr-503	935	1	see	see	VERB
ftr-503	935	2	hempt	hempt	NOUN
ftr-503	935	3	bros	bros	PROPN
ftr-503	935	4	.	.	PUNCT
ftr-503	936	1	v.	v.	PROPN
ftr-503	936	2	united	united	PROPN
ftr-503	936	3	states	states	PROPN
ftr-503	936	4	,	,	PUNCT
ftr-503	936	5	490	490	NUM
ftr-503	936	6	f.2d	f.2d	NOUN
ftr-503	936	7	1172	1172	NUM
ftr-503	936	8	,	,	PUNCT
ftr-503	936	9	1175	1175	NUM
ftr-503	936	10	-	-	SYM
ftr-503	936	11	76	76	NUM
ftr-503	936	12	(	(	PUNCT
ftr-503	936	13	3d	3d	PROPN
ftr-503	936	14	cir	cir	NOUN
ftr-503	936	15	.	.	PUNCT
ftr-503	936	16	)	)	PUNCT
ftr-503	936	17	,	,	PUNCT
ftr-503	936	18	cert	cert	PROPN
ftr-503	936	19	.	.	PUNCT
ftr-503	936	20	denied	deny	VERB
ftr-503	936	21	,	,	PUNCT
ftr-503	936	22	419	419	NUM
ftr-503	936	23	u.s	u.s	PROPN
ftr-503	936	24	.	.	PROPN
ftr-503	936	25	826	826	NUM
ftr-503	936	26	(	(	PUNCT
ftr-503	936	27	1974	1974	NUM
ftr-503	936	28	)	)	PUNCT
ftr-503	936	29	;	;	PUNCT
ftr-503	936	30	rev	rev	PROPN
ftr-503	936	31	.	.	PROPN
ftr-503	937	1	rul	rul	PROPN
ftr-503	937	2	.	.	PUNCT
ftr-503	938	1	80	80	NUM
ftr-503	938	2	-	-	SYM
ftr-503	938	3	198	198	NUM
ftr-503	938	4	,	,	PUNCT
ftr-503	938	5	1980	1980	NUM
ftr-503	938	6	-	-	SYM
ftr-503	938	7	2	2	NUM
ftr-503	938	8	c.b	c.b	PROPN
ftr-503	938	9	.	.	PROPN
ftr-503	938	10	113	113	NUM
ftr-503	938	11	.	.	PUNCT
ftr-503	939	1	in	in	ADP
ftr-503	939	2	these	these	DET
ftr-503	939	3	situations	situation	NOUN
ftr-503	939	4	,	,	PUNCT
ftr-503	939	5	the	the	DET
ftr-503	939	6	services	service	NOUN
ftr-503	939	7	were	be	AUX
ftr-503	939	8	performed	perform	VERB
ftr-503	939	9	before	before	SCONJ
ftr-503	939	10	the	the	DET
ftr-503	939	11	transfer	transfer	NOUN
ftr-503	939	12	to	to	ADP
ftr-503	939	13	the	the	DET
ftr-503	939	14	corporation	corporation	NOUN
ftr-503	939	15	took	take	VERB
ftr-503	939	16	place	place	NOUN
ftr-503	939	17	;	;	PUNCT
ftr-503	939	18	hence	hence	ADV
ftr-503	939	19	,	,	PUNCT
ftr-503	939	20	there	there	PRON
ftr-503	939	21	were	be	VERB
ftr-503	939	22	no	no	DET
ftr-503	939	23	"	"	PUNCT
ftr-503	939	24	services	service	NOUN
ftr-503	939	25	"	"	PUNCT
ftr-503	939	26	left	leave	VERB
ftr-503	939	27	to	to	PART
ftr-503	939	28	transfer	transfer	VERB
ftr-503	939	29	but	but	CCONJ
ftr-503	939	30	only	only	ADV
ftr-503	939	31	a	a	DET
ftr-503	939	32	chose	chose	NOUN
ftr-503	939	33	in	in	ADP
ftr-503	939	34	action	action	NOUN
ftr-503	939	35	.	.	PUNCT
ftr-503	940	1	moreover	moreover	ADV
ftr-503	940	2	,	,	PUNCT
ftr-503	940	3	the	the	DET
ftr-503	940	4	services	service	NOUN
ftr-503	940	5	were	be	AUX
ftr-503	940	6	performed	perform	VERB
ftr-503	940	7	for	for	ADP
ftr-503	940	8	a	a	DET
ftr-503	940	9	predecessor	predecessor	NOUN
ftr-503	940	10	business	business	NOUN
ftr-503	940	11	,	,	PUNCT
ftr-503	940	12	not	not	PART
ftr-503	940	13	for	for	ADP
ftr-503	940	14	the	the	DET
ftr-503	940	15	new	new	ADJ
ftr-503	940	16	corporation	corporation	NOUN
ftr-503	940	17	.	.	PUNCT
ftr-503	941	1	however	however	ADV
ftr-503	941	2	,	,	PUNCT
ftr-503	941	3	in	in	ADP
ftr-503	941	4	the	the	DET
ftr-503	941	5	case	case	NOUN
ftr-503	941	6	posed	pose	VERB
ftr-503	941	7	in	in	ADP
ftr-503	941	8	the	the	DET
ftr-503	941	9	text	text	NOUN
ftr-503	941	10	,	,	PUNCT
ftr-503	941	11	the	the	DET
ftr-503	941	12	services	service	NOUN
ftr-503	941	13	are	be	AUX
ftr-503	941	14	being	be	AUX
ftr-503	941	15	performed	perform	VERB
ftr-503	941	16	for	for	ADP
ftr-503	941	17	the	the	DET
ftr-503	941	18	corporation	corporation	NOUN
ftr-503	941	19	.	.	PUNCT
ftr-503	942	1	clearly	clearly	ADV
ftr-503	942	2	,	,	PUNCT
ftr-503	942	3	the	the	DET
ftr-503	942	4	performance	performance	NOUN
ftr-503	942	5	of	of	ADP
ftr-503	942	6	services	service	NOUN
ftr-503	942	7	on	on	ADP
ftr-503	942	8	behalf	behalf	NOUN
ftr-503	942	9	of	of	ADP
ftr-503	942	10	a	a	DET
ftr-503	942	11	corporation	corporation	NOUN
ftr-503	942	12	for	for	ADP
ftr-503	942	13	a	a	DET
ftr-503	942	14	less	less	ADJ
ftr-503	942	15	than	than	ADP
ftr-503	942	16	fair	fair	ADJ
ftr-503	942	17	market	market	NOUN
ftr-503	942	18	salary	salary	NOUN
ftr-503	942	19	represents	represent	VERB
ftr-503	942	20	a	a	DET
ftr-503	942	21	contribution	contribution	NOUN
ftr-503	942	22	of	of	ADP
ftr-503	942	23	"	"	PUNCT
ftr-503	942	24	services	service	NOUN
ftr-503	942	25	"	"	PUNCT
ftr-503	942	26	to	to	ADP
ftr-503	942	27	the	the	DET
ftr-503	942	28	corporation	corporation	NOUN
ftr-503	942	29	.	.	PUNCT
ftr-503	943	1	193	193	NUM
ftr-503	943	2	.	.	PUNCT
ftr-503	943	3	brown	brown	PROPN
ftr-503	943	4	v.	v.	PROPN
ftr-503	943	5	commissioner	commissioner	PROPN
ftr-503	943	6	,	,	PUNCT
ftr-503	943	7	40	40	NUM
ftr-503	943	8	b.t.a	b.t.a	NOUN
ftr-503	943	9	.	.	PROPN
ftr-503	943	10	565	565	NUM
ftr-503	943	11	(	(	PUNCT
ftr-503	943	12	1939	1939	NUM
ftr-503	943	13	)	)	PUNCT
ftr-503	943	14	,	,	PUNCT
ftr-503	943	15	aff'd	aff'd	NOUN
ftr-503	943	16	,	,	PUNCT
ftr-503	943	17	115	115	NUM
ftr-503	943	18	f.2d	f.2d	ADP
ftr-503	943	19	337	337	NUM
ftr-503	943	20	(	(	PUNCT
ftr-503	943	21	2d	2d	NUM
ftr-503	943	22	cir	cir	NOUN
ftr-503	943	23	.	.	PUNCT
ftr-503	943	24	1940	1940	NUM
ftr-503	943	25	)	)	PUNCT
ftr-503	943	26	;	;	PUNCT
ftr-503	943	27	rev	rev	PROPN
ftr-503	943	28	.	.	PROPN
ftr-503	944	1	rul	rul	PROPN
ftr-503	944	2	.	.	PUNCT
ftr-503	945	1	80	80	NUM
ftr-503	945	2	-	-	SYM
ftr-503	945	3	198	198	NUM
ftr-503	945	4	,	,	PUNCT
ftr-503	945	5	1980	1980	NUM
ftr-503	945	6	-	-	SYM
ftr-503	945	7	2	2	NUM
ftr-503	945	8	c.b	c.b	PROPN
ftr-503	945	9	.	.	PROPN
ftr-503	945	10	113	113	NUM
ftr-503	945	11	.	.	PUNCT
ftr-503	946	1	[	[	X
ftr-503	946	2	vol	vol	NOUN
ftr-503	946	3	.	.	PUNCT
ftr-503	947	1	1:11	1:11	NUM
ftr-503	947	2	sclheer	sclheer	NOUN
ftr-503	947	3	v.	v.	ADP
ftr-503	947	4	conunissioner	conunissioner	NOUN
ftr-503	947	5	other	other	ADJ
ftr-503	947	6	objections	objection	NOUN
ftr-503	947	7	to	to	ADP
ftr-503	947	8	applying	apply	VERB
ftr-503	947	9	the	the	DET
ftr-503	947	10	assignment	assignment	NOUN
ftr-503	947	11	of	of	ADP
ftr-503	947	12	income	income	NOUN
ftr-503	947	13	doctrine	doctrine	NOUN
ftr-503	947	14	to	to	ADP
ftr-503	947	15	personal	personal	ADJ
ftr-503	947	16	service	service	NOUN
ftr-503	947	17	corporations	corporation	NOUN
ftr-503	947	18	include	include	VERB
ftr-503	947	19	:	:	PUNCT
ftr-503	947	20	(	(	PUNCT
ftr-503	947	21	1	1	X
ftr-503	947	22	)	)	PUNCT
ftr-503	947	23	applying	apply	VERB
ftr-503	947	24	the	the	DET
ftr-503	947	25	doctrine	doctrine	NOUN
ftr-503	947	26	undermines	undermine	VERB
ftr-503	947	27	the	the	DET
ftr-503	947	28	tax	tax	NOUN
ftr-503	947	29	principle	principle	NOUN
ftr-503	947	30	that	that	SCONJ
ftr-503	947	31	a	a	DET
ftr-503	947	32	corporation	corporation	NOUN
ftr-503	947	33	is	be	AUX
ftr-503	947	34	a	a	DET
ftr-503	947	35	separate	separate	ADJ
ftr-503	947	36	and	and	CCONJ
ftr-503	947	37	distinct	distinct	ADJ
ftr-503	947	38	taxpayer	taxpayer	NOUN
ftr-503	947	39	from	from	ADP
ftr-503	947	40	its	its	PRON
ftr-503	947	41	shareholders;194	shareholders;194	PROPN
ftr-503	947	42	(	(	PUNCT
ftr-503	947	43	2	2	X
ftr-503	947	44	)	)	PUNCT
ftr-503	947	45	applying	apply	VERB
ftr-503	947	46	the	the	DET
ftr-503	947	47	doctrine	doctrine	NOUN
ftr-503	947	48	is	be	AUX
ftr-503	947	49	a	a	DET
ftr-503	947	50	crude	crude	NOUN
ftr-503	947	51	,	,	PUNCT
ftr-503	947	52	sledgehammer	sledgehammer	NOUN
ftr-503	947	53	solution	solution	NOUN
ftr-503	947	54	to	to	ADP
ftr-503	947	55	a	a	DET
ftr-503	947	56	problem	problem	NOUN
ftr-503	947	57	requiring	require	VERB
ftr-503	947	58	a	a	DET
ftr-503	947	59	more	more	ADV
ftr-503	947	60	delicate	delicate	ADJ
ftr-503	947	61	treatment;195	treatment;195	NOUN
ftr-503	947	62	and	and	CCONJ
ftr-503	947	63	(	(	PUNCT
ftr-503	947	64	3	3	X
ftr-503	947	65	)	)	PUNCT
ftr-503	947	66	the	the	DET
ftr-503	947	67	presence	presence	NOUN
ftr-503	947	68	of	of	ADP
ftr-503	947	69	a	a	DET
ftr-503	947	70	specific	specific	ADJ
ftr-503	947	71	code	code	NOUN
ftr-503	947	72	provision	provision	NOUN
ftr-503	947	73	(	(	PUNCT
ftr-503	947	74	section	section	NOUN
ftr-503	947	75	482	482	NUM
ftr-503	947	76	)	)	PUNCT
ftr-503	947	77	dealing	deal	VERB
ftr-503	947	78	with	with	ADP
ftr-503	947	79	the	the	DET
ftr-503	947	80	problem	problem	NOUN
ftr-503	947	81	precludes	preclude	VERB
ftr-503	947	82	resort	resort	VERB
ftr-503	947	83	to	to	ADP
ftr-503	947	84	general	general	ADJ
ftr-503	947	85	judicial	judicial	ADJ
ftr-503	947	86	doctrines.19	doctrines.19	NOUN
ftr-503	947	87	the	the	DET
ftr-503	947	88	first	first	ADJ
ftr-503	947	89	two	two	NUM
ftr-503	947	90	arguments	argument	NOUN
ftr-503	947	91	are	be	AUX
ftr-503	947	92	without	without	ADP
ftr-503	947	93	merit	merit	NOUN
ftr-503	947	94	while	while	SCONJ
ftr-503	947	95	the	the	DET
ftr-503	947	96	third	third	ADJ
ftr-503	947	97	requires	require	VERB
ftr-503	947	98	modification	modification	NOUN
ftr-503	947	99	.	.	PUNCT
ftr-503	948	1	the	the	DET
ftr-503	948	2	supreme	supreme	PROPN
ftr-503	948	3	court	court	PROPN
ftr-503	948	4	did	do	AUX
ftr-503	948	5	not	not	PART
ftr-503	948	6	impugn	impugn	VERB
ftr-503	948	7	the	the	DET
ftr-503	948	8	viability	viability	NOUN
ftr-503	948	9	of	of	ADP
ftr-503	948	10	mrs	mrs	PROPN
ftr-503	948	11	.	.	PROPN
ftr-503	948	12	earl	earl	PROPN
ftr-503	948	13	as	as	ADP
ftr-503	948	14	a	a	DET
ftr-503	948	15	separate	separate	ADJ
ftr-503	948	16	taxpayer	taxpayer	NOUN
ftr-503	948	17	when	when	SCONJ
ftr-503	948	18	it	it	PRON
ftr-503	948	19	applied	apply	VERB
ftr-503	948	20	the	the	DET
ftr-503	948	21	assignment	assignment	NOUN
ftr-503	948	22	of	of	ADP
ftr-503	948	23	income	income	NOUN
ftr-503	948	24	doctrine	doctrine	NOUN
ftr-503	948	25	to	to	ADP
ftr-503	948	26	her	her	PRON
ftr-503	948	27	husband	husband	NOUN
ftr-503	948	28	's	's	PART
ftr-503	948	29	salary	salary	NOUN
ftr-503	948	30	.	.	PUNCT
ftr-503	949	1	197	197	NUM
ftr-503	949	2	likewise	likewise	ADV
ftr-503	949	3	,	,	PUNCT
ftr-503	949	4	applying	apply	VERB
ftr-503	949	5	the	the	DET
ftr-503	949	6	doctrine	doctrine	NOUN
ftr-503	949	7	to	to	ADP
ftr-503	949	8	a	a	DET
ftr-503	949	9	personal	personal	ADJ
ftr-503	949	10	service	service	NOUN
ftr-503	949	11	corporation	corporation	NOUN
ftr-503	949	12	does	do	AUX
ftr-503	949	13	not	not	PART
ftr-503	949	14	impugn	impugn	VERB
ftr-503	949	15	the	the	DET
ftr-503	949	16	corporation	corporation	NOUN
ftr-503	949	17	's	's	PART
ftr-503	949	18	viability	viability	NOUN
ftr-503	949	19	as	as	ADP
ftr-503	949	20	a	a	DET
ftr-503	949	21	separate	separate	ADJ
ftr-503	949	22	and	and	CCONJ
ftr-503	949	23	distinct	distinct	ADJ
ftr-503	949	24	taxpayer	taxpayer	NOUN
ftr-503	949	25	.	.	PUNCT
ftr-503	950	1	indeed	indeed	ADV
ftr-503	950	2	,	,	PUNCT
ftr-503	950	3	the	the	DET
ftr-503	950	4	assignment	assignment	NOUN
ftr-503	950	5	of	of	ADP
ftr-503	950	6	income	income	NOUN
ftr-503	950	7	doctrine	doctrine	NOUN
ftr-503	950	8	presupposes	presuppose	VERB
ftr-503	950	9	the	the	DET
ftr-503	950	10	existence	existence	NOUN
ftr-503	950	11	of	of	ADP
ftr-503	950	12	a	a	DET
ftr-503	950	13	separate	separate	ADJ
ftr-503	950	14	viable	viable	ADJ
ftr-503	950	15	taxpayer	taxpayer	NOUN
ftr-503	950	16	.	.	PUNCT
ftr-503	951	1	a	a	DET
ftr-503	951	2	finding	finding	NOUN
ftr-503	951	3	that	that	SCONJ
ftr-503	951	4	all	all	PRON
ftr-503	951	5	or	or	CCONJ
ftr-503	951	6	a	a	DET
ftr-503	951	7	portion	portion	NOUN
ftr-503	951	8	of	of	ADP
ftr-503	951	9	the	the	DET
ftr-503	951	10	corporation	corporation	NOUN
ftr-503	951	11	's	's	PART
ftr-503	951	12	income	income	NOUN
ftr-503	951	13	should	should	AUX
ftr-503	951	14	be	be	AUX
ftr-503	951	15	taxed	tax	VERB
ftr-503	951	16	to	to	ADP
ftr-503	951	17	the	the	DET
ftr-503	951	18	shareholder	shareholder	NOUN
ftr-503	951	19	-	-	PUNCT
ftr-503	951	20	employee	employee	NOUN
ftr-503	951	21	does	do	AUX
ftr-503	951	22	not	not	PART
ftr-503	951	23	mean	mean	VERB
ftr-503	951	24	that	that	SCONJ
ftr-503	951	25	the	the	DET
ftr-503	951	26	corporation	corporation	NOUN
ftr-503	951	27	's	's	PART
ftr-503	951	28	existence	existence	NOUN
ftr-503	951	29	is	be	AUX
ftr-503	951	30	being	be	AUX
ftr-503	951	31	disregarded	disregard	VERB
ftr-503	951	32	;	;	PUNCT
ftr-503	951	33	it	it	PRON
ftr-503	951	34	simply	simply	ADV
ftr-503	951	35	means	mean	VERB
ftr-503	951	36	that	that	SCONJ
ftr-503	951	37	the	the	DET
ftr-503	951	38	value	value	NOUN
ftr-503	951	39	of	of	ADP
ftr-503	951	40	the	the	DET
ftr-503	951	41	shareholder	shareholder	NOUN
ftr-503	951	42	-	-	PUNCT
ftr-503	951	43	employee	employee	NOUN
ftr-503	951	44	's	's	PART
ftr-503	951	45	services	service	NOUN
ftr-503	951	46	exceeds	exceed	VERB
ftr-503	951	47	the	the	DET
ftr-503	951	48	salary	salary	NOUN
ftr-503	951	49	he	he	PRON
ftr-503	951	50	has	have	AUX
ftr-503	951	51	elected	elect	VERB
ftr-503	951	52	to	to	PART
ftr-503	951	53	take	take	VERB
ftr-503	951	54	,	,	PUNCT
ftr-503	951	55	and	and	CCONJ
ftr-503	951	56	that	that	SCONJ
ftr-503	951	57	such	such	ADJ
ftr-503	951	58	excess	excess	ADJ
ftr-503	951	59	constitutes	constitute	NOUN
ftr-503	951	60	earned	earn	VERB
ftr-503	951	61	income	income	NOUN
ftr-503	951	62	which	which	PRON
ftr-503	951	63	the	the	DET
ftr-503	951	64	shareholder	shareholder	NOUN
ftr-503	951	65	-	-	PUNCT
ftr-503	951	66	employee	employee	NOUN
ftr-503	951	67	has	have	AUX
ftr-503	951	68	assigned	assign	VERB
ftr-503	951	69	to	to	ADP
ftr-503	951	70	the	the	DET
ftr-503	951	71	corporation	corporation	NOUN
ftr-503	951	72	.	.	PUNCT
ftr-503	952	1	if	if	SCONJ
ftr-503	952	2	the	the	DET
ftr-503	952	3	corporation	corporation	NOUN
ftr-503	952	4	owns	own	VERB
ftr-503	952	5	other	other	ADJ
ftr-503	952	6	assets	asset	NOUN
ftr-503	952	7	,	,	PUNCT
ftr-503	952	8	either	either	CCONJ
ftr-503	952	9	tangible	tangible	ADJ
ftr-503	952	10	or	or	CCONJ
ftr-503	952	11	intangible	intangible	ADJ
ftr-503	952	12	(	(	PUNCT
ftr-503	952	13	including	include	VERB
ftr-503	952	14	goodwill	goodwill	NOUN
ftr-503	952	15	)	)	PUNCT
ftr-503	952	16	,	,	PUNCT
ftr-503	952	17	which	which	PRON
ftr-503	952	18	contribute	contribute	VERB
ftr-503	952	19	to	to	ADP
ftr-503	952	20	the	the	DET
ftr-503	952	21	profitability	profitability	NOUN
ftr-503	952	22	of	of	ADP
ftr-503	952	23	the	the	DET
ftr-503	952	24	corporation	corporation	NOUN
ftr-503	952	25	,	,	PUNCT
ftr-503	952	26	a	a	DET
ftr-503	952	27	reasonable	reasonable	ADJ
ftr-503	952	28	portion	portion	NOUN
ftr-503	952	29	of	of	ADP
ftr-503	952	30	the	the	DET
ftr-503	952	31	corporation	corporation	NOUN
ftr-503	952	32	's	's	PART
ftr-503	952	33	profits	profit	NOUN
ftr-503	952	34	should	should	AUX
ftr-503	952	35	be	be	AUX
ftr-503	952	36	attributed	attribute	VERB
ftr-503	952	37	to	to	ADP
ftr-503	952	38	those	those	DET
ftr-503	952	39	assets	asset	NOUN
ftr-503	952	40	and	and	CCONJ
ftr-503	952	41	not	not	PART
ftr-503	952	42	the	the	DET
ftr-503	952	43	shareholder	shareholder	NOUN
ftr-503	952	44	-	-	PUNCT
ftr-503	952	45	employee	employee	NOUN
ftr-503	952	46	's	's	PART
ftr-503	952	47	services	service	NOUN
ftr-503	952	48	.	.	PUNCT
ftr-503	953	1	application	application	NOUN
ftr-503	953	2	of	of	ADP
ftr-503	953	3	the	the	DET
ftr-503	953	4	doctrine	doctrine	NOUN
ftr-503	953	5	is	be	AUX
ftr-503	953	6	thus	thus	ADV
ftr-503	953	7	completely	completely	ADV
ftr-503	953	8	compatible	compatible	ADJ
ftr-503	953	9	with	with	ADP
ftr-503	953	10	the	the	DET
ftr-503	953	11	notion	notion	NOUN
ftr-503	953	12	of	of	ADP
ftr-503	953	13	a	a	DET
ftr-503	953	14	personal	personal	ADJ
ftr-503	953	15	service	service	NOUN
ftr-503	953	16	corporation	corporation	NOUN
ftr-503	953	17	as	as	ADP
ftr-503	953	18	a	a	DET
ftr-503	953	19	separate	separate	ADJ
ftr-503	953	20	income	income	NOUN
ftr-503	953	21	-	-	PUNCT
ftr-503	953	22	generating	generate	VERB
ftr-503	953	23	taxpayer	taxpayer	NOUN
ftr-503	953	24	.	.	PUNCT
ftr-503	954	1	of	of	ADP
ftr-503	954	2	course	course	ADV
ftr-503	954	3	,	,	PUNCT
ftr-503	954	4	if	if	SCONJ
ftr-503	954	5	the	the	DET
ftr-503	954	6	corporation	corporation	NOUN
ftr-503	954	7	has	have	VERB
ftr-503	954	8	no	no	DET
ftr-503	954	9	assets	asset	NOUN
ftr-503	954	10	apart	apart	ADV
ftr-503	954	11	from	from	ADP
ftr-503	954	12	its	its	PRON
ftr-503	954	13	right	right	NOUN
ftr-503	954	14	to	to	ADP
ftr-503	954	15	the	the	DET
ftr-503	954	16	personal	personal	ADJ
ftr-503	954	17	services	service	NOUN
ftr-503	954	18	of	of	ADP
ftr-503	954	19	its	its	PRON
ftr-503	954	20	shareholder	shareholder	NOUN
ftr-503	954	21	-	-	PUNCT
ftr-503	954	22	employee	employee	NOUN
ftr-503	954	23	,	,	PUNCT
ftr-503	954	24	as	as	SCONJ
ftr-503	954	25	sometimes	sometimes	ADV
ftr-503	954	26	occurs	occur	VERB
ftr-503	954	27	in	in	ADP
ftr-503	954	28	the	the	DET
ftr-503	954	29	case	case	NOUN
ftr-503	954	30	of	of	ADP
ftr-503	954	31	a	a	DET
ftr-503	954	32	personal	personal	ADJ
ftr-503	954	33	service	service	NOUN
ftr-503	954	34	corporation	corporation	NOUN
ftr-503	954	35	,	,	PUNCT
ftr-503	954	36	the	the	DET
ftr-503	954	37	corporation	corporation	NOUN
ftr-503	954	38	will	will	AUX
ftr-503	954	39	have	have	VERB
ftr-503	954	40	no	no	DET
ftr-503	954	41	taxable	taxable	ADJ
ftr-503	954	42	income	income	NOUN
ftr-503	954	43	after	after	ADP
ftr-503	954	44	paying	pay	VERB
ftr-503	954	45	its	its	PRON
ftr-503	954	46	shareholder	shareholder	NOUN
ftr-503	954	47	-	-	PUNCT
ftr-503	954	48	employee	employee	NOUN
ftr-503	954	49	a	a	DET
ftr-503	954	50	fair	fair	ADJ
ftr-503	954	51	price	price	NOUN
ftr-503	954	52	for	for	ADP
ftr-503	954	53	his	his	PRON
ftr-503	954	54	services	service	NOUN
ftr-503	954	55	.	.	PUNCT
ftr-503	955	1	moreover	moreover	ADV
ftr-503	955	2	,	,	PUNCT
ftr-503	955	3	the	the	DET
ftr-503	955	4	assignment	assignment	NOUN
ftr-503	955	5	of	of	ADP
ftr-503	955	6	income	income	NOUN
ftr-503	955	7	doctrine	doctrine	NOUN
ftr-503	955	8	need	need	VERB
ftr-503	955	9	not	not	PART
ftr-503	955	10	-	-	PUNCT
ftr-503	955	11	and	and	CCONJ
ftr-503	955	12	should	should	AUX
ftr-503	955	13	not	not	PART
ftr-503	955	14	-	-	PUNCT
ftr-503	955	15	be	be	AUX
ftr-503	955	16	applied	apply	VERB
ftr-503	955	17	in	in	ADP
ftr-503	955	18	a	a	DET
ftr-503	955	19	sledgehammer	sledgehammer	NOUN
ftr-503	955	20	manner	manner	NOUN
ftr-503	955	21	.	.	PUNCT
ftr-503	956	1	statements	statement	NOUN
ftr-503	956	2	to	to	ADP
ftr-503	956	3	the	the	DET
ftr-503	956	4	effect	effect	NOUN
ftr-503	956	5	that	that	SCONJ
ftr-503	956	6	applying	apply	VERB
ftr-503	956	7	the	the	DET
ftr-503	956	8	assignment	assignment	NOUN
ftr-503	956	9	of	of	ADP
ftr-503	956	10	income	income	NOUN
ftr-503	956	11	doctrine	doctrine	NOUN
ftr-503	956	12	is	be	AUX
ftr-503	956	13	like	like	ADP
ftr-503	956	14	"	"	PUNCT
ftr-503	956	15	crackling	crackle	VERB
ftr-503	956	16	]	]	PUNCT
ftr-503	956	17	walnuts	walnut	NOUN
ftr-503	956	18	with	with	ADP
ftr-503	956	19	a	a	DET
ftr-503	956	20	sledgehammer	sledgehammer	NOUN
ftr-503	956	21	"	"	PUNCT
ftr-503	956	22	'	'	NUM
ftr-503	956	23	98	98	NUM
ftr-503	956	24	or	or	CCONJ
ftr-503	956	25	represents	represent	VERB
ftr-503	956	26	an	an	DET
ftr-503	956	27	"	"	PUNCT
ftr-503	956	28	all	all	PRON
ftr-503	956	29	-	-	PUNCT
ftr-503	956	30	or	or	CCONJ
ftr-503	956	31	-	-	PUNCT
ftr-503	956	32	nothing	nothing	PRON
ftr-503	956	33	approach	approach	NOUN
ftr-503	956	34	"	"	PUNCT
ftr-503	956	35	"	"	PUNCT
ftr-503	956	36	'	'	PUNCT
ftr-503	956	37	suggest	suggest	VERB
ftr-503	956	38	194	194	NUM
ftr-503	956	39	.	.	PUNCT
ftr-503	957	1	foglesong	foglesong	NOUN
ftr-503	957	2	,	,	PUNCT
ftr-503	957	3	621	621	NUM
ftr-503	957	4	f.2d	f.2d	X
ftr-503	957	5	at	at	ADP
ftr-503	957	6	868	868	NUM
ftr-503	957	7	-	-	SYM
ftr-503	957	8	69	69	NUM
ftr-503	957	9	;	;	PUNCT
ftr-503	958	1	rubin	rubin	PROPN
ftr-503	958	2	,	,	PUNCT
ftr-503	958	3	429	429	NUM
ftr-503	958	4	f.2d	f.2d	X
ftr-503	958	5	at	at	ADP
ftr-503	958	6	652	652	NUM
ftr-503	958	7	-	-	SYM
ftr-503	958	8	53	53	NUM
ftr-503	958	9	.	.	NOUN
ftr-503	958	10	195	195	NUM
ftr-503	958	11	.	.	PUNCT
ftr-503	958	12	foglesong	foglesong	NOUN
ftr-503	958	13	,	,	PUNCT
ftr-503	958	14	621	621	NUM
ftr-503	958	15	f.2d	f.2d	NOUN
ftr-503	958	16	at	at	ADP
ftr-503	958	17	872	872	NUM
ftr-503	958	18	(	(	PUNCT
ftr-503	958	19	comparing	compare	VERB
ftr-503	958	20	application	application	NOUN
ftr-503	958	21	of	of	ADP
ftr-503	958	22	assignment	assignment	NOUN
ftr-503	958	23	of	of	ADP
ftr-503	958	24	income	income	NOUN
ftr-503	958	25	doctrine	doctrine	NOUN
ftr-503	958	26	to	to	ADP
ftr-503	958	27	"	"	PUNCT
ftr-503	958	28	crack[ing	crack[e	VERB
ftr-503	958	29	]	]	PUNCT
ftr-503	958	30	walnuts	walnut	NOUN
ftr-503	958	31	with	with	ADP
ftr-503	958	32	a	a	DET
ftr-503	958	33	sledgehammer	sledgehammer	NOUN
ftr-503	958	34	"	"	PUNCT
ftr-503	958	35	)	)	PUNCT
ftr-503	958	36	;	;	PUNCT
ftr-503	958	37	rubin	rubin	PROPN
ftr-503	958	38	,	,	PUNCT
ftr-503	958	39	429	429	NUM
ftr-503	958	40	f.2d	f.2d	NOUN
ftr-503	958	41	at	at	ADP
ftr-503	958	42	653	653	NUM
ftr-503	958	43	(	(	PUNCT
ftr-503	958	44	describing	describe	VERB
ftr-503	958	45	the	the	DET
ftr-503	958	46	assignment	assignment	NOUN
ftr-503	958	47	of	of	ADP
ftr-503	958	48	income	income	NOUN
ftr-503	958	49	doctrine	doctrine	NOUN
ftr-503	958	50	as	as	ADP
ftr-503	958	51	an	an	DET
ftr-503	958	52	"	"	PUNCT
ftr-503	958	53	all	all	PRON
ftr-503	958	54	-	-	PUNCT
ftr-503	958	55	or	or	CCONJ
ftr-503	958	56	-	-	PUNCT
ftr-503	958	57	nothing	nothing	PRON
ftr-503	958	58	approach	approach	NOUN
ftr-503	958	59	"	"	PUNCT
ftr-503	958	60	)	)	PUNCT
ftr-503	958	61	.	.	PUNCT
ftr-503	959	1	196	196	NUM
ftr-503	959	2	.	.	PUNCT
ftr-503	960	1	rubin	rubin	PROPN
ftr-503	960	2	,	,	PUNCT
ftr-503	960	3	429	429	NUM
ftr-503	960	4	f.2d	f.2d	NOUN
ftr-503	960	5	at	at	ADP
ftr-503	960	6	653	653	NUM
ftr-503	960	7	(	(	PUNCT
ftr-503	960	8	stating	state	VERB
ftr-503	960	9	common	common	ADJ
ftr-503	960	10	law	law	NOUN
ftr-503	960	11	doctrines	doctrine	NOUN
ftr-503	960	12	like	like	ADP
ftr-503	960	13	the	the	DET
ftr-503	960	14	assignment	assignment	NOUN
ftr-503	960	15	of	of	ADP
ftr-503	960	16	income	income	NOUN
ftr-503	960	17	doctrine	doctrine	NOUN
ftr-503	960	18	"	"	PUNCT
ftr-503	960	19	have	have	VERB
ftr-503	960	20	no	no	DET
ftr-503	960	21	place	place	NOUN
ftr-503	960	22	where	where	SCONJ
ftr-503	960	23	,	,	PUNCT
ftr-503	960	24	as	as	ADP
ftr-503	960	25	here	here	ADV
ftr-503	960	26	,	,	PUNCT
ftr-503	960	27	there	there	PRON
ftr-503	960	28	is	be	VERB
ftr-503	960	29	a	a	DET
ftr-503	960	30	statutory	statutory	ADJ
ftr-503	960	31	provision	provision	NOUN
ftr-503	960	32	[	[	X
ftr-503	960	33	i.e	i.e	X
ftr-503	960	34	..	..	PUNCT
ftr-503	960	35	§	§	PROPN
ftr-503	960	36	482	482	NUM
ftr-503	960	37	]	]	PUNCT
ftr-503	960	38	adequate	adequate	ADJ
ftr-503	960	39	to	to	PART
ftr-503	960	40	deal	deal	VERB
ftr-503	960	41	with	with	ADP
ftr-503	960	42	the	the	DET
ftr-503	960	43	problem	problem	NOUN
ftr-503	960	44	presented	present	VERB
ftr-503	960	45	"	"	PUNCT
ftr-503	960	46	)	)	PUNCT
ftr-503	960	47	.	.	PUNCT
ftr-503	961	1	197	197	NUM
ftr-503	961	2	.	.	PUNCT
ftr-503	962	1	lucas	lucas	PROPN
ftr-503	962	2	v.	v.	PROPN
ftr-503	962	3	earl	earl	PROPN
ftr-503	962	4	,	,	PUNCT
ftr-503	962	5	281	281	NUM
ftr-503	962	6	u.s	u.s	PROPN
ftr-503	962	7	.	.	PROPN
ftr-503	962	8	111	111	NUM
ftr-503	962	9	(	(	PUNCT
ftr-503	962	10	1930	1930	NUM
ftr-503	962	11	)	)	PUNCT
ftr-503	962	12	.	.	PUNCT
ftr-503	963	1	198	198	NUM
ftr-503	963	2	.	.	PUNCT
ftr-503	964	1	foglesong	foglesong	NOUN
ftr-503	964	2	,	,	PUNCT
ftr-503	964	3	621	621	NUM
ftr-503	964	4	f.2d	f.2d	X
ftr-503	964	5	at	at	ADP
ftr-503	964	6	872	872	NUM
ftr-503	964	7	.	.	PUNCT
ftr-503	964	8	19931	19931	NUM
ftr-503	964	9	florida	florida	PROPN
ftr-503	964	10	tax	tax	NOUN
ftr-503	964	11	review	review	NOUN
ftr-503	964	12	that	that	SCONJ
ftr-503	964	13	application	application	NOUN
ftr-503	964	14	of	of	ADP
ftr-503	964	15	the	the	DET
ftr-503	964	16	doctrine	doctrine	NOUN
ftr-503	964	17	to	to	ADP
ftr-503	964	18	a	a	DET
ftr-503	964	19	personal	personal	ADJ
ftr-503	964	20	service	service	NOUN
ftr-503	964	21	corporation	corporation	NOUN
ftr-503	964	22	inevitably	inevitably	ADV
ftr-503	964	23	results	result	VERB
ftr-503	964	24	in	in	ADP
ftr-503	964	25	all	all	PRON
ftr-503	964	26	of	of	ADP
ftr-503	964	27	the	the	DET
ftr-503	964	28	corporation	corporation	NOUN
ftr-503	964	29	's	's	PART
ftr-503	964	30	income	income	NOUN
ftr-503	964	31	being	be	AUX
ftr-503	964	32	taxed	tax	VERB
ftr-503	964	33	to	to	ADP
ftr-503	964	34	the	the	DET
ftr-503	964	35	shareholderemployee	shareholderemployee	NOUN
ftr-503	964	36	.	.	PUNCT
ftr-503	965	1	but	but	CCONJ
ftr-503	965	2	as	as	SCONJ
ftr-503	965	3	shown	show	VERB
ftr-503	965	4	above	above	ADV
ftr-503	965	5	,	,	PUNCT
ftr-503	965	6	the	the	DET
ftr-503	965	7	only	only	ADJ
ftr-503	965	8	portion	portion	NOUN
ftr-503	965	9	of	of	ADP
ftr-503	965	10	a	a	DET
ftr-503	965	11	corporation	corporation	NOUN
ftr-503	965	12	's	's	PART
ftr-503	965	13	income	income	NOUN
ftr-503	965	14	properly	properly	ADV
ftr-503	965	15	taxable	taxable	ADJ
ftr-503	965	16	to	to	ADP
ftr-503	965	17	the	the	DET
ftr-503	965	18	shareholder	shareholder	NOUN
ftr-503	965	19	-	-	PUNCT
ftr-503	965	20	employee	employee	NOUN
ftr-503	965	21	under	under	ADP
ftr-503	965	22	the	the	DET
ftr-503	965	23	assignment	assignment	NOUN
ftr-503	965	24	of	of	ADP
ftr-503	965	25	income	income	NOUN
ftr-503	965	26	doctrine	doctrine	NOUN
ftr-503	965	27	is	be	AUX
ftr-503	965	28	the	the	DET
ftr-503	965	29	amount	amount	NOUN
ftr-503	965	30	by	by	ADP
ftr-503	965	31	which	which	PRON
ftr-503	965	32	the	the	DET
ftr-503	965	33	fair	fair	ADJ
ftr-503	965	34	value	value	NOUN
ftr-503	965	35	of	of	ADP
ftr-503	965	36	his	his	PRON
ftr-503	965	37	services	service	NOUN
ftr-503	965	38	exceed	exceed	VERB
ftr-503	965	39	his	his	PRON
ftr-503	965	40	salary	salary	NOUN
ftr-503	965	41	:	:	PUNCT
ftr-503	965	42	this	this	PRON
ftr-503	965	43	is	be	AUX
ftr-503	965	44	the	the	DET
ftr-503	965	45	amount	amount	NOUN
ftr-503	965	46	that	that	PRON
ftr-503	965	47	the	the	DET
ftr-503	965	48	shareholder	shareholder	NOUN
ftr-503	965	49	-	-	PUNCT
ftr-503	965	50	employee	employee	NOUN
ftr-503	965	51	has	have	AUX
ftr-503	965	52	assigned	assign	VERB
ftr-503	965	53	to	to	ADP
ftr-503	965	54	the	the	DET
ftr-503	965	55	corporation	corporation	NOUN
ftr-503	965	56	.	.	PUNCT
ftr-503	966	1	if	if	SCONJ
ftr-503	966	2	the	the	DET
ftr-503	966	3	corporation	corporation	NOUN
ftr-503	966	4	,	,	PUNCT
ftr-503	966	5	for	for	ADP
ftr-503	966	6	example	example	NOUN
ftr-503	966	7	,	,	PUNCT
ftr-503	966	8	uses	use	VERB
ftr-503	966	9	its	its	PRON
ftr-503	966	10	own	own	ADJ
ftr-503	966	11	physical	physical	ADJ
ftr-503	966	12	assets	asset	NOUN
ftr-503	966	13	in	in	ADP
ftr-503	966	14	its	its	PRON
ftr-503	966	15	business	business	NOUN
ftr-503	966	16	,	,	PUNCT
ftr-503	966	17	a	a	DET
ftr-503	966	18	portion	portion	NOUN
ftr-503	966	19	of	of	ADP
ftr-503	966	20	the	the	DET
ftr-503	966	21	corporation	corporation	NOUN
ftr-503	966	22	's	's	PART
ftr-503	966	23	income	income	NOUN
ftr-503	966	24	represents	represent	VERB
ftr-503	966	25	a	a	DET
ftr-503	966	26	return	return	NOUN
ftr-503	966	27	on	on	ADP
ftr-503	966	28	those	those	DET
ftr-503	966	29	assets	asset	NOUN
ftr-503	966	30	and	and	CCONJ
ftr-503	966	31	should	should	AUX
ftr-503	966	32	properly	properly	ADV
ftr-503	966	33	be	be	AUX
ftr-503	966	34	taxed	tax	VERB
ftr-503	966	35	to	to	ADP
ftr-503	966	36	the	the	DET
ftr-503	966	37	corporation	corporation	NOUN
ftr-503	966	38	.	.	PUNCT
ftr-503	967	1	application	application	NOUN
ftr-503	967	2	of	of	ADP
ftr-503	967	3	the	the	DET
ftr-503	967	4	doctrine	doctrine	NOUN
ftr-503	967	5	therefore	therefore	ADV
ftr-503	967	6	requires	require	VERB
ftr-503	967	7	a	a	DET
ftr-503	967	8	refined	refined	ADJ
ftr-503	967	9	and	and	CCONJ
ftr-503	967	10	delicate	delicate	ADJ
ftr-503	967	11	analysis	analysis	NOUN
ftr-503	967	12	of	of	ADP
ftr-503	967	13	the	the	DET
ftr-503	967	14	portion	portion	NOUN
ftr-503	967	15	of	of	ADP
ftr-503	967	16	the	the	DET
ftr-503	967	17	firm	firm	NOUN
ftr-503	967	18	's	's	PART
ftr-503	967	19	profits	profit	NOUN
ftr-503	967	20	properly	properly	ADV
ftr-503	967	21	allocable	allocable	ADJ
ftr-503	967	22	to	to	ADP
ftr-503	967	23	the	the	DET
ftr-503	967	24	services	service	NOUN
ftr-503	967	25	of	of	ADP
ftr-503	967	26	the	the	DET
ftr-503	967	27	shareholderemployee	shareholderemployee	NOUN
ftr-503	967	28	and	and	CCONJ
ftr-503	967	29	the	the	DET
ftr-503	967	30	portion	portion	NOUN
ftr-503	967	31	properly	properly	ADV
ftr-503	967	32	allocable	allocable	ADJ
ftr-503	967	33	to	to	ADP
ftr-503	967	34	its	its	PRON
ftr-503	967	35	other	other	ADJ
ftr-503	967	36	assets.2	assets.2	PROPN
ftr-503	967	37	°	°	NOUN
ftr-503	967	38	°	°	ADP
ftr-503	967	39	depending	depend	VERB
ftr-503	967	40	on	on	ADP
ftr-503	967	41	the	the	DET
ftr-503	967	42	circumstances	circumstance	NOUN
ftr-503	967	43	,	,	PUNCT
ftr-503	967	44	a	a	DET
ftr-503	967	45	substantial	substantial	ADJ
ftr-503	967	46	portion	portion	NOUN
ftr-503	967	47	of	of	ADP
ftr-503	967	48	a	a	DET
ftr-503	967	49	corporation	corporation	NOUN
ftr-503	967	50	's	's	PART
ftr-503	967	51	profits	profit	NOUN
ftr-503	967	52	properly	properly	ADV
ftr-503	967	53	could	could	AUX
ftr-503	967	54	be	be	AUX
ftr-503	967	55	taxed	tax	VERB
ftr-503	967	56	to	to	ADP
ftr-503	967	57	it	it	PRON
ftr-503	967	58	notwithstanding	notwithstanding	ADP
ftr-503	967	59	application	application	NOUN
ftr-503	967	60	of	of	ADP
ftr-503	967	61	the	the	DET
ftr-503	967	62	assignment	assignment	NOUN
ftr-503	967	63	of	of	ADP
ftr-503	967	64	income	income	NOUN
ftr-503	967	65	doctrine.20	doctrine.20	PROPN
ftr-503	967	66	'	'	PUNCT
ftr-503	967	67	the	the	DET
ftr-503	967	68	principle	principle	NOUN
ftr-503	967	69	stated	state	VERB
ftr-503	967	70	above	above	ADP
ftr-503	967	71	that	that	SCONJ
ftr-503	967	72	a	a	DET
ftr-503	967	73	shareholder	shareholder	NOUN
ftr-503	967	74	-	-	PUNCT
ftr-503	967	75	employee	employee	NOUN
ftr-503	967	76	should	should	AUX
ftr-503	967	77	be	be	AUX
ftr-503	967	78	taxed	tax	VERB
ftr-503	967	79	on	on	ADP
ftr-503	967	80	the	the	DET
ftr-503	967	81	fair	fair	ADJ
ftr-503	967	82	value	value	NOUN
ftr-503	967	83	of	of	ADP
ftr-503	967	84	his	his	PRON
ftr-503	967	85	services	service	NOUN
ftr-503	967	86	to	to	ADP
ftr-503	967	87	his	his	PRON
ftr-503	967	88	corporation	corporation	NOUN
ftr-503	967	89	is	be	AUX
ftr-503	967	90	subject	subject	ADJ
ftr-503	967	91	to	to	ADP
ftr-503	967	92	one	one	NUM
ftr-503	967	93	limitation	limitation	NOUN
ftr-503	967	94	:	:	PUNCT
ftr-503	967	95	the	the	DET
ftr-503	967	96	amount	amount	NOUN
ftr-503	967	97	of	of	ADP
ftr-503	967	98	compensation	compensation	NOUN
ftr-503	967	99	deemed	deem	VERB
ftr-503	967	100	paid	pay	VERB
ftr-503	967	101	to	to	ADP
ftr-503	967	102	him	he	PRON
ftr-503	967	103	should	should	AUX
ftr-503	967	104	not	not	PART
ftr-503	967	105	exceed	exceed	VERB
ftr-503	967	106	the	the	DET
ftr-503	967	107	income	income	NOUN
ftr-503	967	108	he	he	PRON
ftr-503	967	109	would	would	AUX
ftr-503	967	110	have	have	AUX
ftr-503	967	111	recognized	recognize	VERB
ftr-503	967	112	had	have	AUX
ftr-503	967	113	he	he	PRON
ftr-503	967	114	not	not	PART
ftr-503	967	115	incorporated	incorporate	VERB
ftr-503	967	116	.	.	PUNCT
ftr-503	968	1	consider	consider	VERB
ftr-503	968	2	the	the	DET
ftr-503	968	3	case	case	NOUN
ftr-503	968	4	of	of	ADP
ftr-503	968	5	an	an	DET
ftr-503	968	6	unsuccessful	unsuccessful	ADJ
ftr-503	968	7	personal	personal	ADJ
ftr-503	968	8	service	service	NOUN
ftr-503	968	9	corporation	corporation	NOUN
ftr-503	968	10	that	that	PRON
ftr-503	968	11	earned	earn	VERB
ftr-503	968	12	$	$	SYM
ftr-503	968	13	10,000	10,000	NUM
ftr-503	968	14	in	in	ADP
ftr-503	968	15	revenues	revenue	NOUN
ftr-503	968	16	and	and	CCONJ
ftr-503	968	17	paid	pay	VERB
ftr-503	968	18	$	$	SYM
ftr-503	968	19	8,000	8,000	NUM
ftr-503	968	20	in	in	ADP
ftr-503	968	21	secretarial	secretarial	ADJ
ftr-503	968	22	salary	salary	NOUN
ftr-503	968	23	before	before	SCONJ
ftr-503	968	24	it	it	PRON
ftr-503	968	25	ceased	cease	VERB
ftr-503	968	26	199	199	NUM
ftr-503	968	27	.	.	PUNCT
ftr-503	969	1	rubin	rubin	PROPN
ftr-503	969	2	,	,	PUNCT
ftr-503	969	3	429	429	NUM
ftr-503	969	4	f.2d	f.2d	NOUN
ftr-503	969	5	at	at	ADP
ftr-503	969	6	653	653	NUM
ftr-503	969	7	.	.	PUNCT
ftr-503	969	8	200	200	NUM
ftr-503	969	9	.	.	PUNCT
ftr-503	969	10	requiring	require	VERB
ftr-503	969	11	the	the	DET
ftr-503	969	12	parties	party	NOUN
ftr-503	969	13	to	to	PART
ftr-503	969	14	determine	determine	VERB
ftr-503	969	15	the	the	DET
ftr-503	969	16	fair	fair	ADJ
ftr-503	969	17	value	value	NOUN
ftr-503	969	18	of	of	ADP
ftr-503	969	19	a	a	DET
ftr-503	969	20	shareholder	shareholder	NOUN
ftr-503	969	21	-	-	PUNCT
ftr-503	969	22	employee	employee	NOUN
ftr-503	969	23	's	's	PART
ftr-503	969	24	services	service	NOUN
ftr-503	969	25	to	to	ADP
ftr-503	969	26	his	his	PRON
ftr-503	969	27	personal	personal	ADJ
ftr-503	969	28	service	service	NOUN
ftr-503	969	29	corporation	corporation	NOUN
ftr-503	969	30	does	do	AUX
ftr-503	969	31	not	not	PART
ftr-503	969	32	seem	seem	VERB
ftr-503	969	33	unduly	unduly	ADV
ftr-503	969	34	burdensome	burdensome	ADJ
ftr-503	969	35	.	.	PUNCT
ftr-503	970	1	taxpayers	taxpayer	NOUN
ftr-503	970	2	and	and	CCONJ
ftr-503	970	3	the	the	DET
ftr-503	970	4	service	service	NOUN
ftr-503	970	5	already	already	ADV
ftr-503	970	6	confront	confront	VERB
ftr-503	970	7	a	a	DET
ftr-503	970	8	similar	similar	ADJ
ftr-503	970	9	task	task	NOUN
ftr-503	970	10	in	in	ADP
ftr-503	970	11	applying	apply	VERB
ftr-503	970	12	§	§	PROPN
ftr-503	970	13	162(a)(1	162(a)(1	NUM
ftr-503	970	14	)	)	PUNCT
ftr-503	970	15	which	which	PRON
ftr-503	970	16	limits	limit	VERB
ftr-503	970	17	a	a	DET
ftr-503	970	18	taxpayer	taxpayer	NOUN
ftr-503	970	19	's	's	PART
ftr-503	970	20	deduction	deduction	NOUN
ftr-503	970	21	to	to	ADP
ftr-503	970	22	a	a	DET
ftr-503	970	23	"	"	PUNCT
ftr-503	970	24	reasonable	reasonable	ADJ
ftr-503	970	25	allowance	allowance	NOUN
ftr-503	970	26	"	"	PUNCT
ftr-503	970	27	for	for	ADP
ftr-503	970	28	compensation	compensation	NOUN
ftr-503	970	29	paid	pay	VERB
ftr-503	970	30	.	.	PUNCT
ftr-503	971	1	moreover	moreover	ADV
ftr-503	971	2	,	,	PUNCT
ftr-503	971	3	taxpayers	taxpayer	NOUN
ftr-503	971	4	and	and	CCONJ
ftr-503	971	5	the	the	DET
ftr-503	971	6	service	service	NOUN
ftr-503	971	7	must	must	AUX
ftr-503	971	8	make	make	VERB
ftr-503	971	9	similar	similar	ADJ
ftr-503	971	10	determinations	determination	NOUN
ftr-503	971	11	in	in	ADP
ftr-503	971	12	applying	apply	VERB
ftr-503	971	13	the	the	DET
ftr-503	971	14	"	"	PUNCT
ftr-503	971	15	arm's	arm'	NOUN
ftr-503	971	16	-	-	PUNCT
ftr-503	971	17	length	length	NOUN
ftr-503	971	18	"	"	PUNCT
ftr-503	971	19	standard	standard	NOUN
ftr-503	971	20	under	under	ADP
ftr-503	971	21	§	§	PROPN
ftr-503	971	22	482	482	NUM
ftr-503	971	23	.	.	PUNCT
ftr-503	971	24	201	201	NUM
ftr-503	971	25	.	.	PUNCT
ftr-503	972	1	it	it	PRON
ftr-503	972	2	is	be	AUX
ftr-503	972	3	unclear	unclear	ADJ
ftr-503	972	4	whether	whether	SCONJ
ftr-503	972	5	the	the	DET
ftr-503	972	6	courts	court	NOUN
ftr-503	972	7	realize	realize	VERB
ftr-503	972	8	the	the	DET
ftr-503	972	9	need	need	NOUN
ftr-503	972	10	to	to	PART
ftr-503	972	11	make	make	VERB
ftr-503	972	12	the	the	DET
ftr-503	972	13	refined	refined	ADJ
ftr-503	972	14	analysis	analysis	NOUN
ftr-503	972	15	called	call	VERB
ftr-503	972	16	for	for	ADP
ftr-503	972	17	in	in	ADP
ftr-503	972	18	the	the	DET
ftr-503	972	19	text	text	NOUN
ftr-503	972	20	.	.	PUNCT
ftr-503	973	1	the	the	DET
ftr-503	973	2	tax	tax	NOUN
ftr-503	973	3	court	court	NOUN
ftr-503	973	4	,	,	PUNCT
ftr-503	973	5	in	in	ADP
ftr-503	973	6	sustaining	sustain	VERB
ftr-503	973	7	the	the	DET
ftr-503	973	8	commissioner	commissioner	NOUN
ftr-503	973	9	's	's	PART
ftr-503	973	10	allocation	allocation	NOUN
ftr-503	973	11	of	of	ADP
ftr-503	973	12	98	98	NUM
ftr-503	973	13	%	%	NOUN
ftr-503	973	14	of	of	ADP
ftr-503	973	15	the	the	DET
ftr-503	973	16	corporation	corporation	NOUN
ftr-503	973	17	's	's	PART
ftr-503	973	18	net	net	ADJ
ftr-503	973	19	commission	commission	NOUN
ftr-503	973	20	income	income	NOUN
ftr-503	973	21	to	to	ADP
ftr-503	973	22	mr	mr	PROPN
ftr-503	973	23	.	.	PROPN
ftr-503	973	24	foglesong	foglesong	PROPN
ftr-503	973	25	under	under	ADP
ftr-503	973	26	§	§	PROPN
ftr-503	973	27	482	482	NUM
ftr-503	973	28	,	,	PUNCT
ftr-503	973	29	stated	state	VERB
ftr-503	973	30	:	:	PUNCT
ftr-503	973	31	the	the	DET
ftr-503	973	32	touchstone	touchstone	NOUN
ftr-503	973	33	for	for	ADP
ftr-503	973	34	determining	determine	VERB
ftr-503	973	35	whether	whether	SCONJ
ftr-503	973	36	the	the	DET
ftr-503	973	37	financial	financial	ADJ
ftr-503	973	38	relations	relation	NOUN
ftr-503	973	39	between	between	ADP
ftr-503	973	40	the	the	DET
ftr-503	973	41	petitioner	petitioner	NOUN
ftr-503	973	42	and	and	CCONJ
ftr-503	973	43	the	the	DET
ftr-503	973	44	corporation	corporation	NOUN
ftr-503	973	45	reflected	reflect	VERB
ftr-503	973	46	those	those	PRON
ftr-503	973	47	of	of	ADP
ftr-503	973	48	unrelated	unrelated	ADJ
ftr-503	973	49	parties	party	NOUN
ftr-503	973	50	dealing	deal	VERB
ftr-503	973	51	at	at	ADP
ftr-503	973	52	arm's	arm'	NOUN
ftr-503	973	53	-	-	PUNCT
ftr-503	973	54	length	length	NOUN
ftr-503	973	55	is	be	AUX
ftr-503	973	56	the	the	DET
ftr-503	973	57	extent	extent	NOUN
ftr-503	973	58	to	to	PART
ftr-503	973	59	which	which	PRON
ftr-503	973	60	the	the	DET
ftr-503	973	61	total	total	ADJ
ftr-503	973	62	remuneration	remuneration	NOUN
ftr-503	973	63	to	to	ADP
ftr-503	973	64	the	the	DET
ftr-503	973	65	petitioner	petitioner	NOUN
ftr-503	973	66	from	from	ADP
ftr-503	973	67	the	the	DET
ftr-503	973	68	corporation	corporation	NOUN
ftr-503	973	69	for	for	ADP
ftr-503	973	70	the	the	DET
ftr-503	973	71	services	service	NOUN
ftr-503	973	72	he	he	PRON
ftr-503	973	73	performed	perform	VERB
ftr-503	973	74	...	...	PUNCT
ftr-503	973	75	was	be	AUX
ftr-503	973	76	essentially	essentially	ADV
ftr-503	973	77	equivalent	equivalent	ADJ
ftr-503	973	78	to	to	ADP
ftr-503	973	79	that	that	PRON
ftr-503	973	80	which	which	PRON
ftr-503	973	81	he	he	PRON
ftr-503	973	82	would	would	AUX
ftr-503	973	83	have	have	AUX
ftr-503	973	84	received	receive	VERB
ftr-503	973	85	absent	absent	ADJ
ftr-503	973	86	incorporation	incorporation	NOUN
ftr-503	973	87	.	.	PUNCT
ftr-503	974	1	foglesong	foglesong	PROPN
ftr-503	974	2	v.	v.	PROPN
ftr-503	974	3	commissioner	commissioner	PROPN
ftr-503	974	4	,	,	PUNCT
ftr-503	974	5	77	77	NUM
ftr-503	974	6	t.c	t.c	PROPN
ftr-503	974	7	.	.	PROPN
ftr-503	974	8	1102	1102	NUM
ftr-503	974	9	,	,	PUNCT
ftr-503	974	10	1105	1105	NUM
ftr-503	974	11	-	-	SYM
ftr-503	974	12	06	06	NUM
ftr-503	974	13	(	(	PUNCT
ftr-503	974	14	1981	1981	NUM
ftr-503	974	15	)	)	PUNCT
ftr-503	974	16	,	,	PUNCT
ftr-503	974	17	rev'd	rev'd	VERB
ftr-503	974	18	,	,	PUNCT
ftr-503	974	19	691	691	NUM
ftr-503	974	20	f.2d	f.2d	NOUN
ftr-503	974	21	848	848	NUM
ftr-503	974	22	(	(	PUNCT
ftr-503	974	23	7th	7th	ADJ
ftr-503	974	24	cir	cir	NOUN
ftr-503	974	25	.	.	PROPN
ftr-503	974	26	1982	1982	NUM
ftr-503	974	27	)	)	PUNCT
ftr-503	974	28	.	.	PUNCT
ftr-503	975	1	this	this	DET
ftr-503	975	2	test	test	NOUN
ftr-503	975	3	is	be	AUX
ftr-503	975	4	too	too	ADV
ftr-503	975	5	crude	crude	ADJ
ftr-503	975	6	,	,	PUNCT
ftr-503	975	7	since	since	SCONJ
ftr-503	975	8	it	it	PRON
ftr-503	975	9	fails	fail	VERB
ftr-503	975	10	to	to	PART
ftr-503	975	11	recognize	recognize	VERB
ftr-503	975	12	that	that	SCONJ
ftr-503	975	13	a	a	DET
ftr-503	975	14	sole	sole	ADJ
ftr-503	975	15	proprietor	proprietor	NOUN
ftr-503	975	16	's	's	PART
ftr-503	975	17	net	net	ADJ
ftr-503	975	18	taxable	taxable	ADJ
ftr-503	975	19	income	income	NOUN
ftr-503	975	20	from	from	ADP
ftr-503	975	21	the	the	DET
ftr-503	975	22	conduct	conduct	NOUN
ftr-503	975	23	of	of	ADP
ftr-503	975	24	his	his	PRON
ftr-503	975	25	unincorporated	unincorporated	ADJ
ftr-503	975	26	business	business	NOUN
ftr-503	975	27	may	may	AUX
ftr-503	975	28	reflect	reflect	VERB
ftr-503	975	29	a	a	DET
ftr-503	975	30	return	return	NOUN
ftr-503	975	31	on	on	ADP
ftr-503	975	32	his	his	PRON
ftr-503	975	33	physical	physical	ADJ
ftr-503	975	34	and	and	CCONJ
ftr-503	975	35	intangible	intangible	ADJ
ftr-503	975	36	assets	asset	NOUN
ftr-503	975	37	(	(	PUNCT
ftr-503	975	38	including	include	VERB
ftr-503	975	39	goodwill	goodwill	NOUN
ftr-503	975	40	and	and	CCONJ
ftr-503	975	41	going	go	VERB
ftr-503	975	42	concern	concern	NOUN
ftr-503	975	43	value	value	NOUN
ftr-503	975	44	)	)	PUNCT
ftr-503	975	45	as	as	ADV
ftr-503	975	46	well	well	ADV
ftr-503	975	47	as	as	ADP
ftr-503	975	48	remuneration	remuneration	NOUN
ftr-503	975	49	for	for	ADP
ftr-503	975	50	his	his	PRON
ftr-503	975	51	personal	personal	ADJ
ftr-503	975	52	services	service	NOUN
ftr-503	975	53	.	.	PUNCT
ftr-503	976	1	the	the	DET
ftr-503	976	2	case	case	NOUN
ftr-503	976	3	,	,	PUNCT
ftr-503	976	4	however	however	ADV
ftr-503	976	5	,	,	PUNCT
ftr-503	976	6	may	may	AUX
ftr-503	976	7	simply	simply	ADV
ftr-503	976	8	reflect	reflect	VERB
ftr-503	976	9	a	a	DET
ftr-503	976	10	failure	failure	NOUN
ftr-503	976	11	of	of	ADP
ftr-503	976	12	proof	proof	NOUN
ftr-503	976	13	on	on	ADP
ftr-503	976	14	the	the	DET
ftr-503	976	15	part	part	NOUN
ftr-503	976	16	of	of	ADP
ftr-503	976	17	the	the	DET
ftr-503	976	18	taxpayer	taxpayer	NOUN
ftr-503	976	19	,	,	PUNCT
ftr-503	976	20	since	since	SCONJ
ftr-503	976	21	the	the	DET
ftr-503	976	22	decision	decision	NOUN
ftr-503	976	23	makes	make	VERB
ftr-503	976	24	no	no	DET
ftr-503	976	25	reference	reference	NOUN
ftr-503	976	26	to	to	ADP
ftr-503	976	27	any	any	DET
ftr-503	976	28	contention	contention	NOUN
ftr-503	976	29	by	by	ADP
ftr-503	976	30	the	the	DET
ftr-503	976	31	taxpayer	taxpayer	NOUN
ftr-503	976	32	that	that	SCONJ
ftr-503	976	33	the	the	DET
ftr-503	976	34	commissioner	commissioner	NOUN
ftr-503	976	35	's	's	PART
ftr-503	976	36	allocation	allocation	NOUN
ftr-503	976	37	failed	fail	VERB
ftr-503	976	38	to	to	PART
ftr-503	976	39	allow	allow	VERB
ftr-503	976	40	a	a	DET
ftr-503	976	41	reasonable	reasonable	ADJ
ftr-503	976	42	return	return	NOUN
ftr-503	976	43	on	on	ADP
ftr-503	976	44	the	the	DET
ftr-503	976	45	corporation	corporation	NOUN
ftr-503	976	46	's	's	PART
ftr-503	976	47	physical	physical	ADJ
ftr-503	976	48	and	and	CCONJ
ftr-503	976	49	intangible	intangible	ADJ
ftr-503	976	50	assets	asset	NOUN
ftr-503	976	51	.	.	PUNCT
ftr-503	977	1	[	[	X
ftr-503	977	2	vol	vol	NOUN
ftr-503	977	3	.	.	PUNCT
ftr-503	978	1	1:11	1:11	NUM
ftr-503	978	2	scluzeer	scluzeer	NOUN
ftr-503	978	3	v.	v.	ADP
ftr-503	978	4	conunissioner	conunissioner	PROPN
ftr-503	978	5	operations	operation	NOUN
ftr-503	978	6	.	.	PUNCT
ftr-503	979	1	assume	assume	VERB
ftr-503	979	2	that	that	SCONJ
ftr-503	979	3	the	the	DET
ftr-503	979	4	fair	fair	ADJ
ftr-503	979	5	value	value	NOUN
ftr-503	979	6	of	of	ADP
ftr-503	979	7	the	the	DET
ftr-503	979	8	shareholder	shareholder	NOUN
ftr-503	979	9	-	-	PUNCT
ftr-503	979	10	employee	employee	NOUN
ftr-503	979	11	's	's	PART
ftr-503	979	12	services	service	NOUN
ftr-503	979	13	during	during	ADP
ftr-503	979	14	the	the	DET
ftr-503	979	15	corporation	corporation	NOUN
ftr-503	979	16	's	's	PART
ftr-503	979	17	existence	existence	NOUN
ftr-503	979	18	was	be	AUX
ftr-503	979	19	$	$	SYM
ftr-503	979	20	20,000	20,000	NUM
ftr-503	979	21	.	.	PUNCT
ftr-503	980	1	if	if	SCONJ
ftr-503	980	2	the	the	DET
ftr-503	980	3	$	$	SYM
ftr-503	980	4	20,000	20,000	NUM
ftr-503	980	5	were	be	AUX
ftr-503	980	6	deemed	deem	VERB
ftr-503	980	7	paid	pay	VERB
ftr-503	980	8	to	to	ADP
ftr-503	980	9	the	the	DET
ftr-503	980	10	shareholder	shareholder	NOUN
ftr-503	980	11	-	-	PUNCT
ftr-503	980	12	employee	employee	NOUN
ftr-503	980	13	,	,	PUNCT
ftr-503	980	14	he	he	PRON
ftr-503	980	15	would	would	AUX
ftr-503	980	16	be	be	AUX
ftr-503	980	17	taxed	tax	VERB
ftr-503	980	18	on	on	ADP
ftr-503	980	19	$	$	SYM
ftr-503	980	20	20,000	20,000	NUM
ftr-503	980	21	of	of	ADP
ftr-503	980	22	compensation	compensation	NOUN
ftr-503	980	23	income	income	NOUN
ftr-503	980	24	,	,	PUNCT
ftr-503	980	25	and	and	CCONJ
ftr-503	980	26	the	the	DET
ftr-503	980	27	corporation	corporation	NOUN
ftr-503	980	28	would	would	AUX
ftr-503	980	29	recognize	recognize	VERB
ftr-503	980	30	a	a	DET
ftr-503	980	31	taxable	taxable	ADJ
ftr-503	980	32	loss	loss	NOUN
ftr-503	980	33	of	of	ADP
ftr-503	980	34	$	$	SYM
ftr-503	980	35	18,000	18,000	NUM
ftr-503	980	36	[	[	SYM
ftr-503	980	37	$	$	SYM
ftr-503	980	38	10,000	10,000	NUM
ftr-503	980	39	of	of	ADP
ftr-503	980	40	revenues	revenue	NOUN
ftr-503	980	41	$	$	SYM
ftr-503	980	42	8,000	8,000	NUM
ftr-503	980	43	of	of	ADP
ftr-503	980	44	secretarial	secretarial	ADJ
ftr-503	980	45	salary	salary	NOUN
ftr-503	980	46	$	$	SYM
ftr-503	980	47	20,000	20,000	NUM
ftr-503	980	48	of	of	ADP
ftr-503	980	49	salary	salary	NOUN
ftr-503	980	50	deemed	deem	VERB
ftr-503	980	51	paid	pay	VERB
ftr-503	980	52	to	to	ADP
ftr-503	980	53	shareholder	shareholder	NOUN
ftr-503	980	54	-	-	PUNCT
ftr-503	980	55	employee	employee	NOUN
ftr-503	980	56	]	]	PUNCT
ftr-503	980	57	.	.	PUNCT
ftr-503	981	1	this	this	DET
ftr-503	981	2	result	result	NOUN
ftr-503	981	3	does	do	AUX
ftr-503	981	4	not	not	PART
ftr-503	981	5	further	further	VERB
ftr-503	981	6	the	the	DET
ftr-503	981	7	policy	policy	NOUN
ftr-503	981	8	of	of	ADP
ftr-503	981	9	the	the	DET
ftr-503	981	10	assignment	assignment	NOUN
ftr-503	981	11	of	of	ADP
ftr-503	981	12	income	income	NOUN
ftr-503	981	13	doctrine	doctrine	NOUN
ftr-503	981	14	.	.	PUNCT
ftr-503	982	1	the	the	DET
ftr-503	982	2	purpose	purpose	NOUN
ftr-503	982	3	of	of	ADP
ftr-503	982	4	the	the	DET
ftr-503	982	5	doctrine	doctrine	NOUN
ftr-503	982	6	is	be	AUX
ftr-503	982	7	to	to	PART
ftr-503	982	8	prevent	prevent	VERB
ftr-503	982	9	a	a	DET
ftr-503	982	10	taxpayer	taxpayer	NOUN
ftr-503	982	11	from	from	ADP
ftr-503	982	12	shifting	shift	VERB
ftr-503	982	13	taxable	taxable	ADJ
ftr-503	982	14	income	income	NOUN
ftr-503	982	15	from	from	ADP
ftr-503	982	16	himself	himself	PRON
ftr-503	982	17	to	to	ADP
ftr-503	982	18	related	related	ADJ
ftr-503	982	19	taxpayers	taxpayer	NOUN
ftr-503	982	20	thereby	thereby	ADV
ftr-503	982	21	avoiding	avoid	VERB
ftr-503	982	22	the	the	DET
ftr-503	982	23	higher	high	ADJ
ftr-503	982	24	rates	rate	NOUN
ftr-503	982	25	prescribed	prescribe	VERB
ftr-503	982	26	by	by	ADP
ftr-503	982	27	the	the	DET
ftr-503	982	28	progressive	progressive	ADJ
ftr-503	982	29	tax	tax	NOUN
ftr-503	982	30	rate	rate	NOUN
ftr-503	982	31	schedule	schedule	NOUN
ftr-503	982	32	.	.	PUNCT
ftr-503	983	1	if	if	SCONJ
ftr-503	983	2	the	the	DET
ftr-503	983	3	shareholder	shareholder	NOUN
ftr-503	983	4	-	-	PUNCT
ftr-503	983	5	employee	employee	NOUN
ftr-503	983	6	had	have	AUX
ftr-503	983	7	not	not	PART
ftr-503	983	8	incorporated	incorporate	VERB
ftr-503	983	9	,	,	PUNCT
ftr-503	983	10	he	he	PRON
ftr-503	983	11	would	would	AUX
ftr-503	983	12	have	have	AUX
ftr-503	983	13	recognized	recognize	VERB
ftr-503	983	14	taxable	taxable	ADJ
ftr-503	983	15	income	income	NOUN
ftr-503	983	16	of	of	ADP
ftr-503	983	17	$	$	SYM
ftr-503	983	18	2,000	2,000	NUM
ftr-503	983	19	[	[	PUNCT
ftr-503	983	20	$	$	SYM
ftr-503	983	21	10,000	10,000	NUM
ftr-503	983	22	of	of	ADP
ftr-503	983	23	revenues	revenue	NOUN
ftr-503	983	24	$	$	SYM
ftr-503	983	25	8,000	8,000	NUM
ftr-503	983	26	of	of	ADP
ftr-503	983	27	secretarial	secretarial	ADJ
ftr-503	983	28	salary	salary	NOUN
ftr-503	983	29	]	]	PUNCT
ftr-503	983	30	.	.	PUNCT
ftr-503	984	1	consequently	consequently	ADV
ftr-503	984	2	,	,	PUNCT
ftr-503	984	3	the	the	DET
ftr-503	984	4	shareholder	shareholder	NOUN
ftr-503	984	5	-	-	PUNCT
ftr-503	984	6	employee	employee	NOUN
ftr-503	984	7	has	have	AUX
ftr-503	984	8	shifted	shift	VERB
ftr-503	984	9	only	only	ADV
ftr-503	984	10	$	$	SYM
ftr-503	984	11	2,000	2,000	NUM
ftr-503	984	12	of	of	ADP
ftr-503	984	13	income	income	NOUN
ftr-503	984	14	from	from	ADP
ftr-503	984	15	himself	himself	PRON
ftr-503	984	16	by	by	ADP
ftr-503	984	17	operating	operate	VERB
ftr-503	984	18	through	through	ADP
ftr-503	984	19	a	a	DET
ftr-503	984	20	corporation	corporation	NOUN
ftr-503	984	21	;	;	PUNCT
ftr-503	984	22	and	and	CCONJ
ftr-503	984	23	this	this	PRON
ftr-503	984	24	is	be	AUX
ftr-503	984	25	the	the	DET
ftr-503	984	26	only	only	ADJ
ftr-503	984	27	amount	amount	NOUN
ftr-503	984	28	he	he	PRON
ftr-503	984	29	may	may	AUX
ftr-503	984	30	properly	properly	ADV
ftr-503	984	31	be	be	AUX
ftr-503	984	32	taxed	tax	VERB
ftr-503	984	33	on	on	ADP
ftr-503	984	34	under	under	ADP
ftr-503	984	35	the	the	DET
ftr-503	984	36	assignment	assignment	NOUN
ftr-503	984	37	of	of	ADP
ftr-503	984	38	income	income	NOUN
ftr-503	984	39	doctrine	doctrine	NOUN
ftr-503	984	40	.	.	PUNCT
ftr-503	985	1	taxing	tax	VERB
ftr-503	985	2	him	he	PRON
ftr-503	985	3	on	on	ADP
ftr-503	985	4	this	this	DET
ftr-503	985	5	amount	amount	NOUN
ftr-503	985	6	will	will	AUX
ftr-503	985	7	cause	cause	VERB
ftr-503	985	8	the	the	DET
ftr-503	985	9	corporation	corporation	NOUN
ftr-503	985	10	to	to	PART
ftr-503	985	11	break	break	VERB
ftr-503	985	12	even	even	ADV
ftr-503	985	13	[	[	X
ftr-503	985	14	$	$	SYM
ftr-503	985	15	10,000	10,000	NUM
ftr-503	985	16	of	of	ADP
ftr-503	985	17	revenues	revenue	NOUN
ftr-503	985	18	$	$	SYM
ftr-503	985	19	8,000	8,000	NUM
ftr-503	985	20	of	of	ADP
ftr-503	985	21	secretarial	secretarial	ADJ
ftr-503	985	22	salary	salary	NOUN
ftr-503	985	23	$	$	SYM
ftr-503	985	24	2,000	2,000	NUM
ftr-503	985	25	of	of	ADP
ftr-503	985	26	compensation	compensation	NOUN
ftr-503	985	27	paid	pay	VERB
ftr-503	985	28	to	to	ADP
ftr-503	985	29	the	the	DET
ftr-503	985	30	shareholder	shareholder	NOUN
ftr-503	985	31	-	-	PUNCT
ftr-503	985	32	employee	employee	NOUN
ftr-503	985	33	]	]	PUNCT
ftr-503	985	34	.	.	PUNCT
ftr-503	986	1	other	other	ADJ
ftr-503	986	2	doctrines	doctrine	NOUN
ftr-503	986	3	or	or	CCONJ
ftr-503	986	4	statutory	statutory	ADJ
ftr-503	986	5	provisions	provision	NOUN
ftr-503	986	6	may	may	AUX
ftr-503	986	7	cause	cause	VERB
ftr-503	986	8	the	the	DET
ftr-503	986	9	shareholder	shareholder	NOUN
ftr-503	986	10	-	-	PUNCT
ftr-503	986	11	employee	employee	NOUN
ftr-503	986	12	to	to	PART
ftr-503	986	13	recognize	recognize	VERB
ftr-503	986	14	more	more	ADJ
ftr-503	986	15	than	than	ADP
ftr-503	986	16	$	$	SYM
ftr-503	986	17	2,000	2,000	NUM
ftr-503	986	18	of	of	ADP
ftr-503	986	19	compensation	compensation	NOUN
ftr-503	986	20	income	income	NOUN
ftr-503	986	21	;	;	PUNCT
ftr-503	986	22	2	2	NUM
ftr-503	986	23	but	but	CCONJ
ftr-503	986	24	the	the	DET
ftr-503	986	25	assignment	assignment	NOUN
ftr-503	986	26	of	of	ADP
ftr-503	986	27	income	income	NOUN
ftr-503	986	28	doctrine	doctrine	NOUN
ftr-503	986	29	,	,	PUNCT
ftr-503	986	30	being	be	AUX
ftr-503	986	31	concerned	concern	VERB
ftr-503	986	32	solely	solely	ADV
ftr-503	986	33	with	with	ADP
ftr-503	986	34	the	the	DET
ftr-503	986	35	amount	amount	NOUN
ftr-503	986	36	of	of	ADP
ftr-503	986	37	taxable	taxable	ADJ
ftr-503	986	38	income	income	NOUN
ftr-503	986	39	a	a	DET
ftr-503	986	40	taxpayer	taxpayer	NOUN
ftr-503	986	41	shifts	shift	NOUN
ftr-503	986	42	to	to	ADP
ftr-503	986	43	another	another	DET
ftr-503	986	44	party	party	NOUN
ftr-503	986	45	,	,	PUNCT
ftr-503	986	46	should	should	AUX
ftr-503	986	47	tax	tax	VERB
ftr-503	986	48	him	he	PRON
ftr-503	986	49	only	only	ADV
ftr-503	986	50	on	on	ADP
ftr-503	986	51	this	this	DET
ftr-503	986	52	amount	amount	NOUN
ftr-503	986	53	.	.	PUNCT
ftr-503	987	1	where	where	SCONJ
ftr-503	987	2	section	section	NOUN
ftr-503	987	3	482	482	NUM
ftr-503	987	4	and	and	CCONJ
ftr-503	987	5	the	the	DET
ftr-503	987	6	assignment	assignment	NOUN
ftr-503	987	7	of	of	ADP
ftr-503	987	8	income	income	NOUN
ftr-503	987	9	doctrine	doctrine	NOUN
ftr-503	987	10	produce	produce	VERB
ftr-503	987	11	the	the	DET
ftr-503	987	12	same	same	ADJ
ftr-503	987	13	result	result	NOUN
ftr-503	987	14	,	,	PUNCT
ftr-503	987	15	it	it	PRON
ftr-503	987	16	becomes	become	VERB
ftr-503	987	17	something	something	PRON
ftr-503	987	18	of	of	ADP
ftr-503	987	19	a	a	DET
ftr-503	987	20	quibble	quibble	NOUN
ftr-503	987	21	whether	whether	SCONJ
ftr-503	987	22	that	that	DET
ftr-503	987	23	result	result	NOUN
ftr-503	987	24	is	be	AUX
ftr-503	987	25	produced	produce	VERB
ftr-503	987	26	under	under	ADP
ftr-503	987	27	the	the	DET
ftr-503	987	28	statutory	statutory	ADJ
ftr-503	987	29	provision	provision	NOUN
ftr-503	987	30	,	,	PUNCT
ftr-503	987	31	the	the	DET
ftr-503	987	32	judicial	judicial	ADJ
ftr-503	987	33	doctrine	doctrine	NOUN
ftr-503	987	34	,	,	PUNCT
ftr-503	987	35	or	or	CCONJ
ftr-503	987	36	both	both	PRON
ftr-503	987	37	.	.	PUNCT
ftr-503	988	1	however	however	ADV
ftr-503	988	2	,	,	PUNCT
ftr-503	988	3	one	one	NUM
ftr-503	988	4	court	court	NOUN
ftr-503	988	5	has	have	AUX
ftr-503	988	6	held	hold	VERB
ftr-503	988	7	that	that	DET
ftr-503	988	8	section	section	NOUN
ftr-503	988	9	482	482	NUM
ftr-503	988	10	does	do	AUX
ftr-503	988	11	not	not	PART
ftr-503	988	12	apply	apply	VERB
ftr-503	988	13	to	to	ADP
ftr-503	988	14	a	a	DET
ftr-503	988	15	shareholderemployee	shareholderemployee	NOUN
ftr-503	988	16	who	who	PRON
ftr-503	988	17	works	work	VERB
ftr-503	988	18	exclusively	exclusively	ADV
ftr-503	988	19	for	for	ADP
ftr-503	988	20	his	his	PRON
ftr-503	988	21	personal	personal	ADJ
ftr-503	988	22	service	service	NOUN
ftr-503	988	23	corporation	corporation	NOUN
ftr-503	988	24	.	.	PUNCT
ftr-503	989	1	-	-	PUNCT
ftr-503	989	2	'	'	NOUN
ftr-503	989	3	3	3	NUM
ftr-503	989	4	a	a	DET
ftr-503	989	5	202	202	NUM
ftr-503	989	6	.	.	PUNCT
ftr-503	990	1	if	if	SCONJ
ftr-503	990	2	§	§	PROPN
ftr-503	990	3	482	482	NUM
ftr-503	990	4	applies	apply	VERB
ftr-503	990	5	to	to	ADP
ftr-503	990	6	a	a	DET
ftr-503	990	7	shareholder	shareholder	NOUN
ftr-503	990	8	-	-	PUNCT
ftr-503	990	9	employee	employee	NOUN
ftr-503	990	10	who	who	PRON
ftr-503	990	11	works	work	VERB
ftr-503	990	12	exclusively	exclusively	ADV
ftr-503	990	13	for	for	ADP
ftr-503	990	14	his	his	PRON
ftr-503	990	15	personal	personal	ADJ
ftr-503	990	16	service	service	NOUN
ftr-503	990	17	corporation	corporation	NOUN
ftr-503	990	18	,	,	PUNCT
ftr-503	990	19	see	see	VERB
ftr-503	990	20	infra	infra	NOUN
ftr-503	990	21	note	note	VERB
ftr-503	990	22	203	203	NUM
ftr-503	990	23	and	and	CCONJ
ftr-503	990	24	accompanying	accompany	VERB
ftr-503	990	25	text	text	NOUN
ftr-503	990	26	,	,	PUNCT
ftr-503	990	27	the	the	DET
ftr-503	990	28	shareholderemployee	shareholderemployee	NOUN
ftr-503	990	29	will	will	AUX
ftr-503	990	30	be	be	AUX
ftr-503	990	31	taxed	tax	VERB
ftr-503	990	32	on	on	ADP
ftr-503	990	33	the	the	DET
ftr-503	990	34	fair	fair	ADJ
ftr-503	990	35	value	value	NOUN
ftr-503	990	36	of	of	ADP
ftr-503	990	37	his	his	PRON
ftr-503	990	38	services	service	NOUN
ftr-503	990	39	even	even	ADV
ftr-503	990	40	if	if	SCONJ
ftr-503	990	41	this	this	PRON
ftr-503	990	42	causes	cause	VERB
ftr-503	990	43	the	the	DET
ftr-503	990	44	corporation	corporation	NOUN
ftr-503	990	45	to	to	PART
ftr-503	990	46	recognize	recognize	VERB
ftr-503	990	47	a	a	DET
ftr-503	990	48	loss	loss	NOUN
ftr-503	990	49	.	.	PUNCT
ftr-503	991	1	regs	regs	PROPN
ftr-503	991	2	.	.	PUNCT
ftr-503	992	1	§	§	PROPN
ftr-503	992	2	1.482	1.482	NUM
ftr-503	992	3	-	-	PUNCT
ftr-503	992	4	ia(d)(4	ia(d)(4	NOUN
ftr-503	992	5	)	)	PUNCT
ftr-503	992	6	(	(	PUNCT
ftr-503	992	7	as	as	SCONJ
ftr-503	992	8	amended	amend	VERB
ftr-503	992	9	in	in	ADP
ftr-503	992	10	1993	1993	NUM
ftr-503	992	11	)	)	PUNCT
ftr-503	992	12	(	(	PUNCT
ftr-503	992	13	applicable	applicable	ADJ
ftr-503	992	14	to	to	ADP
ftr-503	992	15	taxable	taxable	ADJ
ftr-503	992	16	years	year	NOUN
ftr-503	992	17	beginning	begin	VERB
ftr-503	992	18	on	on	ADP
ftr-503	992	19	or	or	CCONJ
ftr-503	992	20	before	before	ADP
ftr-503	992	21	april	april	PROPN
ftr-503	992	22	21	21	NUM
ftr-503	992	23	,	,	PUNCT
ftr-503	992	24	1993	1993	NUM
ftr-503	992	25	)	)	PUNCT
ftr-503	992	26	;	;	PUNCT
ftr-503	992	27	regs	reg	NOUN
ftr-503	992	28	.	.	PUNCT
ftr-503	993	1	§	§	PROPN
ftr-503	993	2	ia82	ia82	PROPN
ftr-503	993	3	-	-	PUNCT
ftr-503	993	4	it(d)(1)(ii	it(d)(1)(ii	NOUN
ftr-503	993	5	)	)	PUNCT
ftr-503	993	6	(	(	PUNCT
ftr-503	993	7	1993	1993	NUM
ftr-503	993	8	)	)	PUNCT
ftr-503	993	9	(	(	PUNCT
ftr-503	993	10	applicable	applicable	ADJ
ftr-503	993	11	to	to	ADP
ftr-503	993	12	taxable	taxable	ADJ
ftr-503	993	13	years	year	NOUN
ftr-503	993	14	beginning	begin	VERB
ftr-503	993	15	after	after	ADP
ftr-503	993	16	april	april	PROPN
ftr-503	993	17	21	21	NUM
ftr-503	993	18	,	,	PUNCT
ftr-503	993	19	1993	1993	NUM
ftr-503	993	20	)	)	PUNCT
ftr-503	993	21	.	.	PUNCT
ftr-503	994	1	the	the	DET
ftr-503	994	2	validity	validity	NOUN
ftr-503	994	3	of	of	ADP
ftr-503	994	4	this	this	DET
ftr-503	994	5	rule	rule	NOUN
ftr-503	994	6	has	have	AUX
ftr-503	994	7	been	be	AUX
ftr-503	994	8	sustained	sustain	VERB
ftr-503	994	9	over	over	ADP
ftr-503	994	10	the	the	DET
ftr-503	994	11	objection	objection	NOUN
ftr-503	994	12	that	that	SCONJ
ftr-503	994	13	§	§	PROPN
ftr-503	994	14	482	482	NUM
ftr-503	994	15	authorizes	authorize	VERB
ftr-503	994	16	only	only	ADV
ftr-503	994	17	the	the	DET
ftr-503	994	18	allocation	allocation	NOUN
ftr-503	994	19	of	of	ADP
ftr-503	994	20	income	income	NOUN
ftr-503	994	21	,	,	PUNCT
ftr-503	994	22	not	not	PART
ftr-503	994	23	the	the	DET
ftr-503	994	24	"	"	PUNCT
ftr-503	994	25	creation	creation	NOUN
ftr-503	994	26	of	of	ADP
ftr-503	994	27	income	income	NOUN
ftr-503	994	28	.	.	PUNCT
ftr-503	994	29	"	"	PUNCT
ftr-503	995	1	fitzgerald	fitzgerald	PROPN
ftr-503	995	2	motor	motor	PROPN
ftr-503	995	3	co.	co.	PROPN
ftr-503	995	4	v.	v.	PROPN
ftr-503	995	5	commissioner	commissioner	PROPN
ftr-503	995	6	,	,	PUNCT
ftr-503	995	7	508	508	NUM
ftr-503	995	8	f.2d	f.2d	NOUN
ftr-503	995	9	1096	1096	NUM
ftr-503	995	10	(	(	PUNCT
ftr-503	995	11	5th	5th	ADJ
ftr-503	995	12	cir	cir	NOUN
ftr-503	995	13	.	.	PUNCT
ftr-503	995	14	1975	1975	NUM
ftr-503	995	15	)	)	PUNCT
ftr-503	995	16	.	.	PUNCT
ftr-503	996	1	kerry	kerry	PROPN
ftr-503	996	2	inv	inv	PROPN
ftr-503	996	3	.	.	PUNCT
ftr-503	997	1	co.	co.	PROPN
ftr-503	998	1	v.	v.	PROPN
ftr-503	998	2	commissioner	commissioner	PROPN
ftr-503	998	3	,	,	PUNCT
ftr-503	998	4	500	500	NUM
ftr-503	998	5	f.2d	f.2d	NUM
ftr-503	998	6	108	108	NUM
ftr-503	998	7	(	(	PUNCT
ftr-503	998	8	9th	9th	ADJ
ftr-503	998	9	cir	cir	NOUN
ftr-503	998	10	.	.	PROPN
ftr-503	998	11	1974	1974	NUM
ftr-503	998	12	)	)	PUNCT
ftr-503	999	1	;	;	PUNCT
ftr-503	999	2	kahler	kahler	PROPN
ftr-503	999	3	corp	corp	PROPN
ftr-503	999	4	.	.	PROPN
ftr-503	1000	1	v.	v.	PROPN
ftr-503	1000	2	commissioner	commissioner	PROPN
ftr-503	1000	3	,	,	PUNCT
ftr-503	1000	4	486	486	NUM
ftr-503	1000	5	f.2d	f.2d	SYM
ftr-503	1000	6	1	1	NUM
ftr-503	1000	7	(	(	PUNCT
ftr-503	1000	8	8th	8th	ADJ
ftr-503	1000	9	cir	cir	NOUN
ftr-503	1000	10	.	.	PROPN
ftr-503	1000	11	1973	1973	NUM
ftr-503	1000	12	)	)	PUNCT
ftr-503	1000	13	;	;	PUNCT
ftr-503	1000	14	b.	b.	PROPN
ftr-503	1000	15	forman	forman	PROPN
ftr-503	1000	16	co.	co.	PROPN
ftr-503	1001	1	v.	v.	PROPN
ftr-503	1001	2	commissioner	commissioner	PROPN
ftr-503	1001	3	,	,	PUNCT
ftr-503	1001	4	453	453	NUM
ftr-503	1001	5	f.2d	f.2d	NOUN
ftr-503	1001	6	1144	1144	NUM
ftr-503	1001	7	(	(	PUNCT
ftr-503	1001	8	2d	2d	NUM
ftr-503	1001	9	cir	cir	NOUN
ftr-503	1001	10	.	.	PUNCT
ftr-503	1001	11	)	)	PUNCT
ftr-503	1001	12	.	.	PUNCT
ftr-503	1002	1	cert	cert	PROPN
ftr-503	1002	2	.	.	PUNCT
ftr-503	1002	3	denied	deny	VERB
ftr-503	1002	4	.	.	PUNCT
ftr-503	1003	1	407	407	NUM
ftr-503	1004	1	u.s	u.s	PROPN
ftr-503	1004	2	.	.	PROPN
ftr-503	1004	3	934	934	NUM
ftr-503	1004	4	(	(	PUNCT
ftr-503	1004	5	1972	1972	NUM
ftr-503	1004	6	)	)	PUNCT
ftr-503	1004	7	;	;	PUNCT
ftr-503	1004	8	latham	latham	PROPN
ftr-503	1004	9	park	park	PROPN
ftr-503	1004	10	manor	manor	PROPN
ftr-503	1004	11	,	,	PUNCT
ftr-503	1004	12	inc	inc	PROPN
ftr-503	1004	13	.	.	PROPN
ftr-503	1005	1	v.	v.	PROPN
ftr-503	1005	2	commissioner	commissioner	PROPN
ftr-503	1005	3	,	,	PUNCT
ftr-503	1005	4	69	69	NUM
ftr-503	1005	5	t.c	t.c	PROPN
ftr-503	1005	6	.	.	PROPN
ftr-503	1005	7	199	199	NUM
ftr-503	1005	8	(	(	PUNCT
ftr-503	1005	9	1977	1977	NUM
ftr-503	1005	10	)	)	PUNCT
ftr-503	1005	11	(	(	PUNCT
ftr-503	1005	12	overruling	overrule	VERB
ftr-503	1005	13	prior	prior	ADJ
ftr-503	1005	14	inconsistent	inconsistent	ADJ
ftr-503	1005	15	tax	tax	NOUN
ftr-503	1005	16	court	court	NOUN
ftr-503	1005	17	decisions	decision	NOUN
ftr-503	1005	18	)	)	PUNCT
ftr-503	1005	19	.	.	PUNCT
ftr-503	1006	1	aff'd	aff'd	NOUN
ftr-503	1006	2	,	,	PUNCT
ftr-503	1006	3	618	618	NUM
ftr-503	1006	4	f.2d	f.2d	SYM
ftr-503	1006	5	100	100	NUM
ftr-503	1006	6	(	(	PUNCT
ftr-503	1006	7	4th	4th	ADJ
ftr-503	1006	8	cir	cir	NOUN
ftr-503	1006	9	.	.	PUNCT
ftr-503	1006	10	1980	1980	NUM
ftr-503	1006	11	)	)	PUNCT
ftr-503	1006	12	.	.	PUNCT
ftr-503	1007	1	203	203	NUM
ftr-503	1007	2	.	.	PUNCT
ftr-503	1007	3	foglesong	foglesong	PROPN
ftr-503	1007	4	v.	v.	PROPN
ftr-503	1007	5	commissioner	commissioner	PROPN
ftr-503	1007	6	,	,	PUNCT
ftr-503	1007	7	691	691	NUM
ftr-503	1007	8	f.2d	f.2d	NOUN
ftr-503	1007	9	848	848	NUM
ftr-503	1007	10	(	(	PUNCT
ftr-503	1007	11	7th	7th	ADJ
ftr-503	1007	12	cir	cir	NOUN
ftr-503	1007	13	.	.	PROPN
ftr-503	1007	14	1982	1982	NUM
ftr-503	1007	15	)	)	PUNCT
ftr-503	1007	16	(	(	PUNCT
ftr-503	1007	17	refusing	refuse	VERB
ftr-503	1007	18	to	to	PART
ftr-503	1007	19	apply	apply	VERB
ftr-503	1007	20	§	§	PROPN
ftr-503	1007	21	482	482	NUM
ftr-503	1007	22	to	to	ADP
ftr-503	1007	23	a	a	DET
ftr-503	1007	24	shareholder	shareholder	NOUN
ftr-503	1007	25	-	-	PUNCT
ftr-503	1007	26	employee	employee	NOUN
ftr-503	1007	27	who	who	PRON
ftr-503	1007	28	worked	work	VERB
ftr-503	1007	29	exclusively	exclusively	ADV
ftr-503	1007	30	for	for	ADP
ftr-503	1007	31	his	his	PRON
ftr-503	1007	32	wholly	wholly	ADV
ftr-503	1007	33	owned	own	VERB
ftr-503	1007	34	corporation	corporation	NOUN
ftr-503	1007	35	because	because	SCONJ
ftr-503	1007	36	the	the	DET
ftr-503	1007	37	"	"	PUNCT
ftr-503	1007	38	two	two	NUM
ftr-503	1007	39	or	or	CCONJ
ftr-503	1007	40	more	more	ADJ
ftr-503	1007	41	organizations	organization	NOUN
ftr-503	1007	42	,	,	PUNCT
ftr-503	1007	43	trades	trade	NOUN
ftr-503	1007	44	,	,	PUNCT
ftr-503	1007	45	or	or	CCONJ
ftr-503	1007	46	businesses	business	NOUN
ftr-503	1007	47	"	"	PUNCT
ftr-503	1007	48	requirement	requirement	NOUN
ftr-503	1007	49	was	be	AUX
ftr-503	1007	50	not	not	PART
ftr-503	1007	51	met	meet	VERB
ftr-503	1007	52	)	)	PUNCT
ftr-503	1007	53	.	.	PUNCT
ftr-503	1008	1	the	the	DET
ftr-503	1008	2	service	service	NOUN
ftr-503	1008	3	announced	announce	VERB
ftr-503	1008	4	in	in	ADP
ftr-503	1008	5	rev	rev	PROPN
ftr-503	1008	6	.	.	PROPN
ftr-503	1009	1	rul	rul	PROPN
ftr-503	1009	2	.	.	PUNCT
ftr-503	1009	3	88	88	NUM
ftr-503	1009	4	-	-	SYM
ftr-503	1009	5	38	38	NUM
ftr-503	1009	6	,	,	PUNCT
ftr-503	1009	7	1988	1988	NUM
ftr-503	1009	8	-	-	SYM
ftr-503	1009	9	1	1	NUM
ftr-503	1009	10	c.b	c.b	PROPN
ftr-503	1009	11	.	.	PROPN
ftr-503	1009	12	246	246	NUM
ftr-503	1009	13	,	,	PUNCT
ftr-503	1009	14	that	that	SCONJ
ftr-503	1009	15	it	it	PRON
ftr-503	1009	16	would	would	AUX
ftr-503	1009	17	not	not	PART
ftr-503	1009	18	follow	follow	VERB
ftr-503	1009	19	this	this	DET
ftr-503	1009	20	holding	holding	NOUN
ftr-503	1009	21	in	in	ADP
ftr-503	1009	22	foglesong	foglesong	NOUN
ftr-503	1009	23	,	,	PUNCT
ftr-503	1009	24	and	and	CCONJ
ftr-503	1009	25	the	the	DET
ftr-503	1009	26	tax	tax	NOUN
ftr-503	1009	27	court	court	NOUN
ftr-503	1009	28	in	in	ADP
ftr-503	1009	29	post	post	ADJ
ftr-503	1009	30	-	-	ADJ
ftr-503	1009	31	foglesong	foglesong	ADJ
ftr-503	1009	32	cases	case	NOUN
ftr-503	1009	33	has	have	AUX
ftr-503	1009	34	continued	continue	VERB
ftr-503	1009	35	to	to	PART
ftr-503	1009	36	apply	apply	VERB
ftr-503	1009	37	§	§	PROPN
ftr-503	1009	38	482	482	NUM
ftr-503	1009	39	in	in	ADP
ftr-503	1009	40	these	these	DET
ftr-503	1009	41	situations	situation	NOUN
ftr-503	1009	42	.	.	PUNCT
ftr-503	1010	1	e.g.	e.g.	ADV
ftr-503	1010	2	,	,	PUNCT
ftr-503	1010	3	haag	haag	PROPN
ftr-503	1010	4	v.	v.	PROPN
ftr-503	1010	5	commissioner	commissioner	PROPN
ftr-503	1010	6	,	,	PUNCT
ftr-503	1010	7	88	88	NUM
ftr-503	1010	8	t.c	t.c	PROPN
ftr-503	1010	9	.	.	PROPN
ftr-503	1010	10	604	604	NUM
ftr-503	1010	11	(	(	PUNCT
ftr-503	1010	12	1987	1987	NUM
ftr-503	1010	13	)	)	PUNCT
ftr-503	1010	14	.	.	PUNCT
ftr-503	1011	1	19931	19931	NUM
ftr-503	1011	2	florida	florida	PROPN
ftr-503	1011	3	tax	tax	PROPN
ftr-503	1011	4	review	review	NOUN
ftr-503	1011	5	court	court	NOUN
ftr-503	1011	6	following	follow	VERB
ftr-503	1011	7	this	this	DET
ftr-503	1011	8	ruling	ruling	NOUN
ftr-503	1011	9	should	should	AUX
ftr-503	1011	10	have	have	VERB
ftr-503	1011	11	no	no	DET
ftr-503	1011	12	hesitancy	hesitancy	NOUN
ftr-503	1011	13	in	in	ADP
ftr-503	1011	14	applying	apply	VERB
ftr-503	1011	15	the	the	DET
ftr-503	1011	16	common	common	ADJ
ftr-503	1011	17	law	law	NOUN
ftr-503	1011	18	assignment	assignment	NOUN
ftr-503	1011	19	of	of	ADP
ftr-503	1011	20	income	income	NOUN
ftr-503	1011	21	doctrine	doctrine	NOUN
ftr-503	1011	22	.	.	PUNCT
ftr-503	1012	1	if	if	SCONJ
ftr-503	1012	2	anything	anything	PRON
ftr-503	1012	3	,	,	PUNCT
ftr-503	1012	4	section	section	NOUN
ftr-503	1012	5	482	482	NUM
ftr-503	1012	6	should	should	AUX
ftr-503	1012	7	encourage	encourage	VERB
ftr-503	1012	8	the	the	DET
ftr-503	1012	9	courts	court	NOUN
ftr-503	1012	10	to	to	PART
ftr-503	1012	11	apply	apply	VERB
ftr-503	1012	12	the	the	DET
ftr-503	1012	13	doctrine	doctrine	NOUN
ftr-503	1012	14	to	to	ADP
ftr-503	1012	15	cases	case	NOUN
ftr-503	1012	16	not	not	PART
ftr-503	1012	17	falling	fall	VERB
ftr-503	1012	18	within	within	ADP
ftr-503	1012	19	the	the	DET
ftr-503	1012	20	section	section	NOUN
ftr-503	1012	21	's	's	PART
ftr-503	1012	22	literal	literal	ADJ
ftr-503	1012	23	language	language	NOUN
ftr-503	1012	24	,	,	PUNCT
ftr-503	1012	25	since	since	SCONJ
ftr-503	1012	26	the	the	DET
ftr-503	1012	27	section	section	NOUN
ftr-503	1012	28	represents	represent	VERB
ftr-503	1012	29	congressional	congressional	ADJ
ftr-503	1012	30	endorsement	endorsement	NOUN
ftr-503	1012	31	of	of	ADP
ftr-503	1012	32	the	the	DET
ftr-503	1012	33	general	general	ADJ
ftr-503	1012	34	philosophy	philosophy	NOUN
ftr-503	1012	35	of	of	ADP
ftr-503	1012	36	the	the	DET
ftr-503	1012	37	doctrine	doctrine	NOUN
ftr-503	1012	38	:	:	PUNCT
ftr-503	1012	39	income	income	NOUN
ftr-503	1012	40	should	should	AUX
ftr-503	1012	41	be	be	AUX
ftr-503	1012	42	taxed	tax	VERB
ftr-503	1012	43	to	to	ADP
ftr-503	1012	44	the	the	DET
ftr-503	1012	45	party	party	NOUN
ftr-503	1012	46	that	that	PRON
ftr-503	1012	47	earns	earn	VERB
ftr-503	1012	48	it	it	PRON
ftr-503	1012	49	and	and	CCONJ
ftr-503	1012	50	not	not	PART
ftr-503	1012	51	artificially	artificially	ADV
ftr-503	1012	52	split	split	VERB
ftr-503	1012	53	among	among	ADP
ftr-503	1012	54	related	related	ADJ
ftr-503	1012	55	parties	party	NOUN
ftr-503	1012	56	to	to	PART
ftr-503	1012	57	produce	produce	VERB
ftr-503	1012	58	tax	tax	NOUN
ftr-503	1012	59	benefit	benefit	NOUN
ftr-503	1012	60	.	.	PUNCT
ftr-503	1013	1	2	2	NUM
ftr-503	1013	2	°	°	NUM
ftr-503	1013	3	4	4	NUM
ftr-503	1013	4	e.	e.	NOUN
ftr-503	1013	5	the	the	DET
ftr-503	1013	6	basketball	basketball	NOUN
ftr-503	1013	7	player	player	NOUN
ftr-503	1013	8	:	:	PUNCT
ftr-503	1013	9	a	a	DET
ftr-503	1013	10	case	case	NOUN
ftr-503	1013	11	of	of	ADP
ftr-503	1013	12	deferral	deferral	NOUN
ftr-503	1013	13	as	as	SCONJ
ftr-503	1013	14	mentioned	mention	VERB
ftr-503	1013	15	above	above	ADV
ftr-503	1013	16	,	,	PUNCT
ftr-503	1013	17	a	a	DET
ftr-503	1013	18	person	person	NOUN
ftr-503	1013	19	who	who	PRON
ftr-503	1013	20	assigns	assign	VERB
ftr-503	1013	21	his	his	PRON
ftr-503	1013	22	earned	earn	VERB
ftr-503	1013	23	income	income	NOUN
ftr-503	1013	24	for	for	ADP
ftr-503	1013	25	valuable	valuable	ADJ
ftr-503	1013	26	consideration	consideration	NOUN
ftr-503	1013	27	may	may	AUX
ftr-503	1013	28	still	still	ADV
ftr-503	1013	29	derive	derive	VERB
ftr-503	1013	30	a	a	DET
ftr-503	1013	31	tax	tax	NOUN
ftr-503	1013	32	benefit	benefit	NOUN
ftr-503	1013	33	if	if	SCONJ
ftr-503	1013	34	the	the	DET
ftr-503	1013	35	consideration	consideration	NOUN
ftr-503	1013	36	is	be	AUX
ftr-503	1013	37	paid	pay	VERB
ftr-503	1013	38	out	out	ADP
ftr-503	1013	39	over	over	ADP
ftr-503	1013	40	a	a	DET
ftr-503	1013	41	longer	long	ADJ
ftr-503	1013	42	period	period	NOUN
ftr-503	1013	43	than	than	SCONJ
ftr-503	1013	44	the	the	DET
ftr-503	1013	45	earned	earn	VERB
ftr-503	1013	46	income	income	NOUN
ftr-503	1013	47	was	be	AUX
ftr-503	1013	48	scheduled	schedule	VERB
ftr-503	1013	49	to	to	PART
ftr-503	1013	50	have	have	AUX
ftr-503	1013	51	been	be	AUX
ftr-503	1013	52	paid	pay	VERB
ftr-503	1013	53	.	.	PUNCT
ftr-503	1014	1	by	by	ADP
ftr-503	1014	2	stretching	stretch	VERB
ftr-503	1014	3	out	out	ADP
ftr-503	1014	4	the	the	DET
ftr-503	1014	5	payments	payment	NOUN
ftr-503	1014	6	,	,	PUNCT
ftr-503	1014	7	instead	instead	ADV
ftr-503	1014	8	of	of	ADP
ftr-503	1014	9	"	"	PUNCT
ftr-503	1014	10	bunching	bunch	VERB
ftr-503	1014	11	"	"	PUNCT
ftr-503	1014	12	them	they	PRON
ftr-503	1014	13	in	in	ADP
ftr-503	1014	14	one	one	NUM
ftr-503	1014	15	or	or	CCONJ
ftr-503	1014	16	a	a	DET
ftr-503	1014	17	few	few	ADJ
ftr-503	1014	18	years	year	NOUN
ftr-503	1014	19	,	,	PUNCT
ftr-503	1014	20	more	more	ADJ
ftr-503	1014	21	of	of	ADP
ftr-503	1014	22	the	the	DET
ftr-503	1014	23	income	income	NOUN
ftr-503	1014	24	will	will	AUX
ftr-503	1014	25	be	be	AUX
ftr-503	1014	26	taxed	tax	VERB
ftr-503	1014	27	in	in	ADP
ftr-503	1014	28	lower	low	ADJ
ftr-503	1014	29	brackets	bracket	NOUN
ftr-503	1014	30	.	.	PUNCT
ftr-503	1015	1	this	this	PRON
ftr-503	1015	2	was	be	AUX
ftr-503	1015	3	the	the	DET
ftr-503	1015	4	tax	tax	NOUN
ftr-503	1015	5	plan	plan	NOUN
ftr-503	1015	6	in	in	ADP
ftr-503	1015	7	the	the	DET
ftr-503	1015	8	"	"	PUNCT
ftr-503	1015	9	basketball	basketball	NOUN
ftr-503	1015	10	player	player	NOUN
ftr-503	1015	11	"	"	PUNCT
ftr-503	1015	12	hypothetical	hypothetical	ADJ
ftr-503	1015	13	posed	pose	VERB
ftr-503	1015	14	in	in	ADP
ftr-503	1015	15	part	part	NOUN
ftr-503	1015	16	iii	iii	NOUN
ftr-503	1015	17	:	:	PUNCT
ftr-503	1015	18	basketball	basketball	NOUN
ftr-503	1015	19	player	player	NOUN
ftr-503	1015	20	case	case	NOUN
ftr-503	1015	21	:	:	PUNCT
ftr-503	1015	22	b	b	X
ftr-503	1015	23	,	,	PUNCT
ftr-503	1015	24	a	a	DET
ftr-503	1015	25	basketball	basketball	NOUN
ftr-503	1015	26	player	player	NOUN
ftr-503	1015	27	,	,	PUNCT
ftr-503	1015	28	is	be	AUX
ftr-503	1015	29	acutely	acutely	ADV
ftr-503	1015	30	aware	aware	ADJ
ftr-503	1015	31	that	that	SCONJ
ftr-503	1015	32	the	the	DET
ftr-503	1015	33	professional	professional	ADJ
ftr-503	1015	34	life	life	NOUN
ftr-503	1015	35	of	of	ADP
ftr-503	1015	36	an	an	DET
ftr-503	1015	37	athlete	athlete	NOUN
ftr-503	1015	38	is	be	AUX
ftr-503	1015	39	short	short	ADJ
ftr-503	1015	40	.	.	PUNCT
ftr-503	1016	1	he	he	PRON
ftr-503	1016	2	wishes	wish	VERB
ftr-503	1016	3	to	to	PART
ftr-503	1016	4	spread	spread	VERB
ftr-503	1016	5	out	out	ADP
ftr-503	1016	6	the	the	DET
ftr-503	1016	7	income	income	NOUN
ftr-503	1016	8	he	he	PRON
ftr-503	1016	9	earns	earn	VERB
ftr-503	1016	10	during	during	ADP
ftr-503	1016	11	his	his	PRON
ftr-503	1016	12	"	"	PUNCT
ftr-503	1016	13	good	good	ADJ
ftr-503	1016	14	years	year	NOUN
ftr-503	1016	15	"	"	PUNCT
ftr-503	1016	16	over	over	ADP
ftr-503	1016	17	his	his	PRON
ftr-503	1016	18	lifetime	lifetime	NOUN
ftr-503	1016	19	to	to	PART
ftr-503	1016	20	reduce	reduce	VERB
ftr-503	1016	21	his	his	PRON
ftr-503	1016	22	overall	overall	ADJ
ftr-503	1016	23	tax	tax	NOUN
ftr-503	1016	24	burden	burden	NOUN
ftr-503	1016	25	.	.	PUNCT
ftr-503	1017	1	on	on	ADP
ftr-503	1017	2	the	the	DET
ftr-503	1017	3	advice	advice	NOUN
ftr-503	1017	4	of	of	ADP
ftr-503	1017	5	his	his	PRON
ftr-503	1017	6	attorney	attorney	NOUN
ftr-503	1017	7	,	,	PUNCT
ftr-503	1017	8	he	he	PRON
ftr-503	1017	9	enters	enter	VERB
ftr-503	1017	10	into	into	ADP
ftr-503	1017	11	an	an	DET
ftr-503	1017	12	agreement	agreement	NOUN
ftr-503	1017	13	with	with	ADP
ftr-503	1017	14	an	an	DET
ftr-503	1017	15	unrelated	unrelated	ADJ
ftr-503	1017	16	corporation	corporation	NOUN
ftr-503	1017	17	,	,	PUNCT
ftr-503	1017	18	x	x	PROPN
ftr-503	1017	19	corp	corp	PROPN
ftr-503	1017	20	.	.	PROPN
ftr-503	1017	21	,	,	PUNCT
ftr-503	1017	22	to	to	PART
ftr-503	1017	23	provide	provide	VERB
ftr-503	1017	24	all	all	DET
ftr-503	1017	25	his	his	PRON
ftr-503	1017	26	services	service	NOUN
ftr-503	1017	27	in	in	ADP
ftr-503	1017	28	professional	professional	ADJ
ftr-503	1017	29	sports	sport	NOUN
ftr-503	1017	30	to	to	ADP
ftr-503	1017	31	x	x	PROPN
ftr-503	1017	32	corp	corp	PROPN
ftr-503	1017	33	.	.	PROPN
ftr-503	1017	34	for	for	ADP
ftr-503	1017	35	six	six	NUM
ftr-503	1017	36	years	year	NOUN
ftr-503	1017	37	in	in	ADP
ftr-503	1017	38	return	return	NOUN
ftr-503	1017	39	for	for	ADP
ftr-503	1017	40	$	$	SYM
ftr-503	1017	41	18,000	18,000	NUM
ftr-503	1017	42	a	a	DET
ftr-503	1017	43	year	year	NOUN
ftr-503	1017	44	for	for	ADP
ftr-503	1017	45	the	the	DET
ftr-503	1017	46	rest	rest	NOUN
ftr-503	1017	47	of	of	ADP
ftr-503	1017	48	his	his	PRON
ftr-503	1017	49	life	life	NOUN
ftr-503	1017	50	.	.	PUNCT
ftr-503	1018	1	b	b	X
ftr-503	1018	2	's	's	PART
ftr-503	1018	3	attorney	attorney	NOUN
ftr-503	1018	4	then	then	ADV
ftr-503	1018	5	attempts	attempt	VERB
ftr-503	1018	6	to	to	PART
ftr-503	1018	7	negotiate	negotiate	VERB
ftr-503	1018	8	an	an	DET
ftr-503	1018	9	agreement	agreement	NOUN
ftr-503	1018	10	between	between	ADP
ftr-503	1018	11	hawks	hawk	NOUN
ftr-503	1018	12	,	,	PUNCT
ftr-503	1018	13	a	a	DET
ftr-503	1018	14	professional	professional	ADJ
ftr-503	1018	15	basketball	basketball	NOUN
ftr-503	1018	16	club	club	NOUN
ftr-503	1018	17	,	,	PUNCT
ftr-503	1018	18	and	and	CCONJ
ftr-503	1018	19	x	x	PROPN
ftr-503	1018	20	corp	corp	PROPN
ftr-503	1018	21	.	.	PROPN
ftr-503	1018	22	under	under	ADP
ftr-503	1018	23	the	the	DET
ftr-503	1018	24	terms	term	NOUN
ftr-503	1018	25	of	of	ADP
ftr-503	1018	26	which	which	PRON
ftr-503	1018	27	x	x	PROPN
ftr-503	1018	28	corp	corp	PROPN
ftr-503	1018	29	.	.	PROPN
ftr-503	1018	30	would	would	AUX
ftr-503	1018	31	provide	provide	VERB
ftr-503	1018	32	the	the	DET
ftr-503	1018	33	hawks	hawk	NOUN
ftr-503	1018	34	with	with	ADP
ftr-503	1018	35	b	b	PROPN
ftr-503	1018	36	's	's	PART
ftr-503	1018	37	services	service	NOUN
ftr-503	1018	38	as	as	ADP
ftr-503	1018	39	a	a	DET
ftr-503	1018	40	basketball	basketball	NOUN
ftr-503	1018	41	player	player	NOUN
ftr-503	1018	42	for	for	ADP
ftr-503	1018	43	the	the	DET
ftr-503	1018	44	next	next	ADJ
ftr-503	1018	45	three	three	NUM
ftr-503	1018	46	years	year	NOUN
ftr-503	1018	47	for	for	ADP
ftr-503	1018	48	$	$	SYM
ftr-503	1018	49	100,000	100,000	NUM
ftr-503	1018	50	a	a	DET
ftr-503	1018	51	year	year	NOUN
ftr-503	1018	52	.	.	PUNCT
ftr-503	1019	1	however	however	ADV
ftr-503	1019	2	,	,	PUNCT
ftr-503	1019	3	because	because	SCONJ
ftr-503	1019	4	of	of	ADP
ftr-503	1019	5	the	the	DET
ftr-503	1019	6	hawks	hawk	NOUN
ftr-503	1019	7	'	'	PART
ftr-503	1019	8	adamant	adamant	ADJ
ftr-503	1019	9	insistence	insistence	NOUN
ftr-503	1019	10	that	that	SCONJ
ftr-503	1019	11	it	it	PRON
ftr-503	1019	12	will	will	AUX
ftr-503	1019	13	only	only	ADV
ftr-503	1019	14	deal	deal	VERB
ftr-503	1019	15	directly	directly	ADV
ftr-503	1019	16	with	with	ADP
ftr-503	1019	17	b	b	PROPN
ftr-503	1019	18	,	,	PUNCT
ftr-503	1019	19	b	b	NOUN
ftr-503	1019	20	enters	enter	VERB
ftr-503	1019	21	into	into	ADP
ftr-503	1019	22	an	an	DET
ftr-503	1019	23	agreement	agreement	NOUN
ftr-503	1019	24	204	204	NUM
ftr-503	1019	25	.	.	PUNCT
ftr-503	1020	1	in	in	ADP
ftr-503	1020	2	philipp	philipp	PROPN
ftr-503	1020	3	bros	bros	PROPN
ftr-503	1020	4	.	.	PROPN
ftr-503	1020	5	chems	chem	NOUN
ftr-503	1020	6	.	.	PUNCT
ftr-503	1021	1	v.	v.	PROPN
ftr-503	1021	2	commissioner	commissioner	NOUN
ftr-503	1021	3	,	,	PUNCT
ftr-503	1021	4	435	435	NUM
ftr-503	1021	5	f.2d	f.2d	SYM
ftr-503	1021	6	53	53	NUM
ftr-503	1021	7	(	(	PUNCT
ftr-503	1021	8	2d	2d	NUM
ftr-503	1021	9	cir	cir	NOUN
ftr-503	1021	10	.	.	PROPN
ftr-503	1021	11	1970	1970	NUM
ftr-503	1021	12	)	)	PUNCT
ftr-503	1022	1	,	,	PUNCT
ftr-503	1022	2	the	the	DET
ftr-503	1022	3	court	court	NOUN
ftr-503	1022	4	made	make	VERB
ftr-503	1022	5	the	the	DET
ftr-503	1022	6	following	follow	VERB
ftr-503	1022	7	observation	observation	NOUN
ftr-503	1022	8	regarding	regard	VERB
ftr-503	1022	9	the	the	DET
ftr-503	1022	10	policy	policy	NOUN
ftr-503	1022	11	of	of	ADP
ftr-503	1022	12	§	§	PROPN
ftr-503	1022	13	482	482	NUM
ftr-503	1022	14	:	:	PUNCT
ftr-503	1022	15	"	"	PUNCT
ftr-503	1022	16	the	the	DET
ftr-503	1022	17	statute	statute	NOUN
ftr-503	1022	18	rests	rest	VERB
ftr-503	1022	19	on	on	ADP
ftr-503	1022	20	the	the	DET
ftr-503	1022	21	well	well	ADV
ftr-503	1022	22	-	-	PUNCT
ftr-503	1022	23	settled	settle	VERB
ftr-503	1022	24	policy	policy	NOUN
ftr-503	1022	25	that	that	PRON
ftr-503	1022	26	income	income	NOUN
ftr-503	1022	27	is	be	AUX
ftr-503	1022	28	taxable	taxable	ADJ
ftr-503	1022	29	under	under	ADP
ftr-503	1022	30	section	section	NOUN
ftr-503	1022	31	61	61	NUM
ftr-503	1022	32	of	of	ADP
ftr-503	1022	33	the	the	DET
ftr-503	1022	34	1954	1954	NUM
ftr-503	1022	35	code	code	NOUN
ftr-503	1022	36	to	to	ADP
ftr-503	1022	37	the	the	DET
ftr-503	1022	38	party	party	NOUN
ftr-503	1022	39	who	who	PRON
ftr-503	1022	40	earns	earn	VERB
ftr-503	1022	41	it	it	PRON
ftr-503	1022	42	and	and	CCONJ
ftr-503	1022	43	that	that	SCONJ
ftr-503	1022	44	it	it	PRON
ftr-503	1022	45	is	be	AUX
ftr-503	1022	46	economic	economic	ADJ
ftr-503	1022	47	reality	reality	NOUN
ftr-503	1022	48	rather	rather	ADV
ftr-503	1022	49	than	than	ADP
ftr-503	1022	50	legal	legal	ADJ
ftr-503	1022	51	formality	formality	NOUN
ftr-503	1022	52	which	which	PRON
ftr-503	1022	53	determines	determine	VERB
ftr-503	1022	54	who	who	PRON
ftr-503	1022	55	earns	earn	VERB
ftr-503	1022	56	income	income	NOUN
ftr-503	1022	57	.	.	PUNCT
ftr-503	1022	58	"	"	PUNCT
ftr-503	1023	1	i	i	PRON
ftr-503	1023	2	d.	d.	PROPN
ftr-503	1023	3	at	at	ADP
ftr-503	1023	4	57	57	NUM
ftr-503	1023	5	.	.	PUNCT
ftr-503	1024	1	in	in	ADP
ftr-503	1024	2	keller	keller	PROPN
ftr-503	1024	3	v.	v.	PROPN
ftr-503	1024	4	commissioner	commissioner	PROPN
ftr-503	1024	5	,	,	PUNCT
ftr-503	1024	6	77	77	NUM
ftr-503	1024	7	t.c	t.c	PROPN
ftr-503	1024	8	.	.	PROPN
ftr-503	1024	9	1014	1014	NUM
ftr-503	1024	10	,	,	PUNCT
ftr-503	1024	11	1034	1034	NUM
ftr-503	1024	12	(	(	PUNCT
ftr-503	1024	13	1981	1981	NUM
ftr-503	1024	14	)	)	PUNCT
ftr-503	1024	15	,	,	PUNCT
ftr-503	1024	16	aff'd	aff'd	NOUN
ftr-503	1024	17	,	,	PUNCT
ftr-503	1024	18	723	723	NUM
ftr-503	1024	19	f.2d	f.2d	NUM
ftr-503	1024	20	58	58	NUM
ftr-503	1024	21	(	(	PUNCT
ftr-503	1024	22	10th	10th	ADJ
ftr-503	1024	23	cir	cir	NOUN
ftr-503	1024	24	.	.	PROPN
ftr-503	1024	25	1983	1983	NUM
ftr-503	1024	26	)	)	PUNCT
ftr-503	1024	27	,	,	PUNCT
ftr-503	1024	28	the	the	DET
ftr-503	1024	29	court	court	NOUN
ftr-503	1024	30	observed	observe	VERB
ftr-503	1024	31	that	that	SCONJ
ftr-503	1024	32	"	"	PUNCT
ftr-503	1024	33	section	section	NOUN
ftr-503	1024	34	482	482	NUM
ftr-503	1024	35	,	,	PUNCT
ftr-503	1024	36	and	and	CCONJ
ftr-503	1024	37	the	the	DET
ftr-503	1024	38	regulations	regulation	NOUN
ftr-503	1024	39	pursuant	pursuant	VERB
ftr-503	1024	40	thereto	thereto	VERB
ftr-503	1024	41	,	,	PUNCT
ftr-503	1024	42	provide	provide	VERB
ftr-503	1024	43	a	a	DET
ftr-503	1024	44	detailed	detailed	ADJ
ftr-503	1024	45	mechanism	mechanism	NOUN
ftr-503	1024	46	to	to	PART
ftr-503	1024	47	deal	deal	VERB
ftr-503	1024	48	with	with	ADP
ftr-503	1024	49	the	the	DET
ftr-503	1024	50	tax	tax	NOUN
ftr-503	1024	51	-	-	PUNCT
ftr-503	1024	52	avoidance	avoidance	NOUN
ftr-503	1024	53	problems	problem	NOUN
ftr-503	1024	54	which	which	PRON
ftr-503	1024	55	spur	spur	VERB
ftr-503	1024	56	the	the	DET
ftr-503	1024	57	assignment	assignment	NOUN
ftr-503	1024	58	of	of	ADP
ftr-503	1024	59	income	income	NOUN
ftr-503	1024	60	doctrine	doctrine	NOUN
ftr-503	1024	61	.	.	PUNCT
ftr-503	1025	1	section	section	NOUN
ftr-503	1025	2	482	482	NUM
ftr-503	1025	3	and	and	CCONJ
ftr-503	1025	4	the	the	DET
ftr-503	1025	5	assignment	assignment	NOUN
ftr-503	1025	6	of	of	ADP
ftr-503	1025	7	income	income	NOUN
ftr-503	1025	8	doctrine	doctrine	NOUN
ftr-503	1025	9	,	,	PUNCT
ftr-503	1025	10	therefore	therefore	ADV
ftr-503	1025	11	,	,	PUNCT
ftr-503	1025	12	should	should	AUX
ftr-503	1025	13	not	not	PART
ftr-503	1025	14	lead	lead	VERB
ftr-503	1025	15	to	to	ADP
ftr-503	1025	16	different	different	ADJ
ftr-503	1025	17	results	result	NOUN
ftr-503	1025	18	in	in	ADP
ftr-503	1025	19	this	this	DET
ftr-503	1025	20	case	case	NOUN
ftr-503	1025	21	.	.	PUNCT
ftr-503	1025	22	"	"	PUNCT
ftr-503	1026	1	see	see	VERB
ftr-503	1026	2	also	also	ADV
ftr-503	1026	3	olla	olla	PROPN
ftr-503	1026	4	state	state	PROPN
ftr-503	1026	5	bank	bank	PROPN
ftr-503	1026	6	v.	v.	PROPN
ftr-503	1026	7	united	united	PROPN
ftr-503	1026	8	states	states	PROPN
ftr-503	1026	9	,	,	PUNCT
ftr-503	1026	10	77	77	NUM
ftr-503	1026	11	-	-	SYM
ftr-503	1026	12	1	1	NUM
ftr-503	1026	13	u.s	u.s	PROPN
ftr-503	1026	14	.	.	PROPN
ftr-503	1026	15	tax	tax	PROPN
ftr-503	1026	16	cas	cas	PROPN
ftr-503	1026	17	.	.	PUNCT
ftr-503	1027	1	(	(	PUNCT
ftr-503	1027	2	cch	cch	PROPN
ftr-503	1027	3	)	)	PUNCT
ftr-503	1027	4	9455	9455	NUM
ftr-503	1027	5	,	,	PUNCT
ftr-503	1027	6	at	at	ADP
ftr-503	1027	7	87,148	87,148	NUM
ftr-503	1027	8	-	-	SYM
ftr-503	1027	9	49	49	NUM
ftr-503	1027	10	,	,	PUNCT
ftr-503	1027	11	40	40	NUM
ftr-503	1027	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-503	1027	13	(	(	PUNCT
ftr-503	1027	14	p	p	NOUN
ftr-503	1027	15	-	-	PUNCT
ftr-503	1027	16	h	h	NOUN
ftr-503	1027	17	)	)	PUNCT
ftr-503	1027	18	5073	5073	NUM
ftr-503	1027	19	,	,	PUNCT
ftr-503	1027	20	5073	5073	NUM
ftr-503	1027	21	-	-	SYM
ftr-503	1027	22	74	74	NUM
ftr-503	1027	23	(	(	PUNCT
ftr-503	1027	24	w.d	w.d	PROPN
ftr-503	1027	25	.	.	PROPN
ftr-503	1027	26	la	la	PROPN
ftr-503	1027	27	.	.	PUNCT
ftr-503	1027	28	)	)	PUNCT
ftr-503	1028	1	(	(	PUNCT
ftr-503	1028	2	"	"	PUNCT
ftr-503	1028	3	§	§	PROPN
ftr-503	1028	4	482	482	NUM
ftr-503	1028	5	only	only	ADV
ftr-503	1028	6	provides	provide	VERB
ftr-503	1028	7	a	a	DET
ftr-503	1028	8	method	method	NOUN
ftr-503	1028	9	for	for	ADP
ftr-503	1028	10	making	make	VERB
ftr-503	1028	11	the	the	DET
ftr-503	1028	12	determination	determination	NOUN
ftr-503	1028	13	allowed	allow	VERB
ftr-503	1028	14	by	by	ADP
ftr-503	1028	15	§	§	PROPN
ftr-503	1028	16	61	61	NUM
ftr-503	1028	17	"	"	PUNCT
ftr-503	1028	18	)	)	PUNCT
ftr-503	1028	19	.	.	PUNCT
ftr-503	1029	1	[	[	X
ftr-503	1029	2	vol	vol	NOUN
ftr-503	1029	3	1:11	1:11	NUM
ftr-503	1029	4	schmeer	schmeer	NOUN
ftr-503	1029	5	v.	v.	ADP
ftr-503	1029	6	corunissioner	corunissioner	NOUN
ftr-503	1029	7	with	with	ADP
ftr-503	1029	8	the	the	DET
ftr-503	1029	9	hawks	hawk	NOUN
ftr-503	1029	10	to	to	PART
ftr-503	1029	11	play	play	VERB
ftr-503	1029	12	basketball	basketball	NOUN
ftr-503	1029	13	for	for	ADP
ftr-503	1029	14	it	it	PRON
ftr-503	1029	15	for	for	ADP
ftr-503	1029	16	the	the	DET
ftr-503	1029	17	next	next	ADJ
ftr-503	1029	18	three	three	NUM
ftr-503	1029	19	years	year	NOUN
ftr-503	1029	20	for	for	ADP
ftr-503	1029	21	$	$	SYM
ftr-503	1029	22	100,000	100,000	NUM
ftr-503	1029	23	a	a	DET
ftr-503	1029	24	year	year	NOUN
ftr-503	1029	25	,	,	PUNCT
ftr-503	1029	26	and	and	CCONJ
ftr-503	1029	27	then	then	ADV
ftr-503	1029	28	assigns	assign	VERB
ftr-503	1029	29	his	his	PRON
ftr-503	1029	30	rights	right	NOUN
ftr-503	1029	31	to	to	ADP
ftr-503	1029	32	this	this	DET
ftr-503	1029	33	pay	pay	NOUN
ftr-503	1029	34	to	to	ADP
ftr-503	1029	35	x	x	PROPN
ftr-503	1029	36	corp	corp	PROPN
ftr-503	1029	37	.	.	PROPN
ftr-503	1029	38	is	be	AUX
ftr-503	1029	39	b	b	NOUN
ftr-503	1029	40	taxable	taxable	ADJ
ftr-503	1029	41	on	on	ADP
ftr-503	1029	42	$	$	SYM
ftr-503	1029	43	100,000	100,000	NUM
ftr-503	1029	44	a	a	DET
ftr-503	1029	45	year	year	NOUN
ftr-503	1029	46	under	under	ADP
ftr-503	1029	47	the	the	DET
ftr-503	1029	48	assignment	assignment	NOUN
ftr-503	1029	49	of	of	ADP
ftr-503	1029	50	income	income	NOUN
ftr-503	1029	51	doctrine	doctrine	NOUN
ftr-503	1029	52	,	,	PUNCT
ftr-503	1029	53	or	or	CCONJ
ftr-503	1029	54	only	only	ADV
ftr-503	1029	55	on	on	ADP
ftr-503	1029	56	the	the	DET
ftr-503	1029	57	$	$	SYM
ftr-503	1029	58	18,000	18,000	NUM
ftr-503	1029	59	a	a	DET
ftr-503	1029	60	year	year	NOUN
ftr-503	1029	61	he	he	PRON
ftr-503	1029	62	receives	receive	VERB
ftr-503	1029	63	from	from	ADP
ftr-503	1029	64	x	x	PROPN
ftr-503	1029	65	corp	corp	PROPN
ftr-503	1029	66	.	.	PROPN
ftr-503	1029	67	?	?	PUNCT
ftr-503	1030	1	note	note	VERB
ftr-503	1030	2	first	first	ADV
ftr-503	1030	3	what	what	PRON
ftr-503	1030	4	is	be	AUX
ftr-503	1030	5	not	not	PART
ftr-503	1030	6	occurring	occur	VERB
ftr-503	1030	7	here	here	ADV
ftr-503	1030	8	.	.	PUNCT
ftr-503	1031	1	b	b	X
ftr-503	1031	2	is	be	AUX
ftr-503	1031	3	not	not	PART
ftr-503	1031	4	attempting	attempt	VERB
ftr-503	1031	5	to	to	PART
ftr-503	1031	6	shift	shift	VERB
ftr-503	1031	7	income	income	NOUN
ftr-503	1031	8	to	to	ADP
ftr-503	1031	9	another	another	DET
ftr-503	1031	10	party	party	NOUN
ftr-503	1031	11	;	;	PUNCT
ftr-503	1031	12	he	he	PRON
ftr-503	1031	13	was	be	AUX
ftr-503	1031	14	dealing	deal	VERB
ftr-503	1031	15	at	at	ADP
ftr-503	1031	16	arm's	arm'	NOUN
ftr-503	1031	17	-	-	PUNCT
ftr-503	1031	18	length	length	NOUN
ftr-503	1031	19	with	with	ADP
ftr-503	1031	20	an	an	DET
ftr-503	1031	21	unrelated	unrelated	ADJ
ftr-503	1031	22	party	party	NOUN
ftr-503	1031	23	to	to	PART
ftr-503	1031	24	maximize	maximize	VERB
ftr-503	1031	25	his	his	PRON
ftr-503	1031	26	earnings	earning	NOUN
ftr-503	1031	27	;	;	PUNCT
ftr-503	1031	28	and	and	CCONJ
ftr-503	1031	29	he	he	PRON
ftr-503	1031	30	fully	fully	ADV
ftr-503	1031	31	expected	expect	VERB
ftr-503	1031	32	to	to	PART
ftr-503	1031	33	receive	receive	VERB
ftr-503	1031	34	back	back	ADP
ftr-503	1031	35	a	a	DET
ftr-503	1031	36	dollar	dollar	NOUN
ftr-503	1031	37	of	of	ADP
ftr-503	1031	38	income	income	NOUN
ftr-503	1031	39	for	for	ADP
ftr-503	1031	40	each	each	DET
ftr-503	1031	41	dollar	dollar	NOUN
ftr-503	1031	42	of	of	ADP
ftr-503	1031	43	income	income	NOUN
ftr-503	1031	44	he	he	PRON
ftr-503	1031	45	assigned	assign	VERB
ftr-503	1031	46	to	to	ADP
ftr-503	1031	47	x	x	PROPN
ftr-503	1031	48	corp	corp	PROPN
ftr-503	1031	49	.	.	PROPN
ftr-503	1031	50	under	under	ADP
ftr-503	1031	51	the	the	DET
ftr-503	1031	52	analysis	analysis	NOUN
ftr-503	1031	53	employed	employ	VERB
ftr-503	1031	54	above	above	ADP
ftr-503	1031	55	-	-	PUNCT
ftr-503	1031	56	that	that	DET
ftr-503	1031	57	one	one	NUM
ftr-503	1031	58	who	who	PRON
ftr-503	1031	59	assigns	assign	VERB
ftr-503	1031	60	his	his	PRON
ftr-503	1031	61	earned	earn	VERB
ftr-503	1031	62	income	income	NOUN
ftr-503	1031	63	for	for	ADP
ftr-503	1031	64	value	value	NOUN
ftr-503	1031	65	should	should	AUX
ftr-503	1031	66	be	be	AUX
ftr-503	1031	67	taxed	tax	VERB
ftr-503	1031	68	only	only	ADV
ftr-503	1031	69	on	on	ADP
ftr-503	1031	70	the	the	DET
ftr-503	1031	71	consideration	consideration	NOUN
ftr-503	1031	72	received	receive	VERB
ftr-503	1031	73	-	-	PUNCT
ftr-503	1031	74	b	b	NOUN
ftr-503	1031	75	would	would	AUX
ftr-503	1031	76	only	only	ADV
ftr-503	1031	77	be	be	AUX
ftr-503	1031	78	taxed	tax	VERB
ftr-503	1031	79	on	on	ADP
ftr-503	1031	80	the	the	DET
ftr-503	1031	81	payments	payment	NOUN
ftr-503	1031	82	received	receive	VERB
ftr-503	1031	83	from	from	ADP
ftr-503	1031	84	x	x	PROPN
ftr-503	1031	85	corp	corp	PROPN
ftr-503	1031	86	.	.	PROPN
ftr-503	1032	1	but	but	CCONJ
ftr-503	1032	2	another	another	DET
ftr-503	1032	3	element	element	NOUN
ftr-503	1032	4	is	be	AUX
ftr-503	1032	5	present	present	ADJ
ftr-503	1032	6	here	here	ADV
ftr-503	1032	7	:	:	PUNCT
ftr-503	1032	8	b	b	X
ftr-503	1032	9	is	be	AUX
ftr-503	1032	10	achieving	achieve	VERB
ftr-503	1032	11	a	a	DET
ftr-503	1032	12	substantial	substantial	ADJ
ftr-503	1032	13	tax	tax	NOUN
ftr-503	1032	14	saving	saving	NOUN
ftr-503	1032	15	by	by	ADP
ftr-503	1032	16	deferring	defer	VERB
ftr-503	1032	17	his	his	PRON
ftr-503	1032	18	income	income	NOUN
ftr-503	1032	19	.	.	PUNCT
ftr-503	1033	1	since	since	SCONJ
ftr-503	1033	2	the	the	DET
ftr-503	1033	3	assignment	assignment	NOUN
ftr-503	1033	4	of	of	ADP
ftr-503	1033	5	income	income	NOUN
ftr-503	1033	6	doctrine	doctrine	NOUN
ftr-503	1033	7	is	be	AUX
ftr-503	1033	8	a	a	DET
ftr-503	1033	9	remedial	remedial	ADJ
ftr-503	1033	10	device	device	NOUN
ftr-503	1033	11	to	to	PART
ftr-503	1033	12	carry	carry	VERB
ftr-503	1033	13	out	out	ADP
ftr-503	1033	14	basic	basic	ADJ
ftr-503	1033	15	tax	tax	NOUN
ftr-503	1033	16	policy	policy	NOUN
ftr-503	1033	17	,	,	PUNCT
ftr-503	1033	18	the	the	DET
ftr-503	1033	19	question	question	NOUN
ftr-503	1033	20	becomes	become	VERB
ftr-503	1033	21	whether	whether	SCONJ
ftr-503	1033	22	there	there	PRON
ftr-503	1033	23	is	be	VERB
ftr-503	1033	24	a	a	DET
ftr-503	1033	25	compelling	compelling	ADJ
ftr-503	1033	26	public	public	ADJ
ftr-503	1033	27	policy	policy	NOUN
ftr-503	1033	28	against	against	ADP
ftr-503	1033	29	achieving	achieve	VERB
ftr-503	1033	30	tax	tax	NOUN
ftr-503	1033	31	savings	saving	NOUN
ftr-503	1033	32	through	through	ADP
ftr-503	1033	33	deferral	deferral	NOUN
ftr-503	1033	34	that	that	PRON
ftr-503	1033	35	justifies	justify	VERB
ftr-503	1033	36	applying	apply	VERB
ftr-503	1033	37	the	the	DET
ftr-503	1033	38	doctrine	doctrine	NOUN
ftr-503	1033	39	in	in	ADP
ftr-503	1033	40	these	these	DET
ftr-503	1033	41	cases	case	NOUN
ftr-503	1033	42	.	.	PUNCT
ftr-503	1034	1	in	in	ADP
ftr-503	1034	2	fact	fact	NOUN
ftr-503	1034	3	,	,	PUNCT
ftr-503	1034	4	there	there	PRON
ftr-503	1034	5	seems	seem	VERB
ftr-503	1034	6	to	to	PART
ftr-503	1034	7	be	be	AUX
ftr-503	1034	8	no	no	DET
ftr-503	1034	9	policy	policy	NOUN
ftr-503	1034	10	against	against	ADP
ftr-503	1034	11	it	it	PRON
ftr-503	1034	12	at	at	ADV
ftr-503	1034	13	all	all	ADV
ftr-503	1034	14	.	.	PUNCT
ftr-503	1035	1	persons	person	NOUN
ftr-503	1035	2	selling	sell	VERB
ftr-503	1035	3	property	property	NOUN
ftr-503	1035	4	are	be	AUX
ftr-503	1035	5	free	free	ADJ
ftr-503	1035	6	to	to	PART
ftr-503	1035	7	structure	structure	VERB
ftr-503	1035	8	the	the	DET
ftr-503	1035	9	sale	sale	NOUN
ftr-503	1035	10	to	to	PART
ftr-503	1035	11	qualify	qualify	VERB
ftr-503	1035	12	for	for	ADP
ftr-503	1035	13	the	the	DET
ftr-503	1035	14	installment	installment	NOUN
ftr-503	1035	15	sale	sale	NOUN
ftr-503	1035	16	provisions	provision	NOUN
ftr-503	1035	17	in	in	ADP
ftr-503	1035	18	the	the	DET
ftr-503	1035	19	internal	internal	ADJ
ftr-503	1035	20	revenue	revenue	NOUN
ftr-503	1035	21	code	code	NOUN
ftr-503	1035	22	and	and	CCONJ
ftr-503	1035	23	thereby	thereby	ADV
ftr-503	1035	24	spread	spread	VERB
ftr-503	1035	25	out	out	ADP
ftr-503	1035	26	recognition	recognition	NOUN
ftr-503	1035	27	of	of	ADP
ftr-503	1035	28	their	their	PRON
ftr-503	1035	29	gain.2	gain.2	NOUN
ftr-503	1035	30	"	"	PUNCT
ftr-503	1035	31	'	'	PUNCT
ftr-503	1035	32	employees	employee	NOUN
ftr-503	1035	33	and	and	CCONJ
ftr-503	1035	34	independent	independent	ADJ
ftr-503	1035	35	contractors	contractor	NOUN
ftr-503	1035	36	desiring	desire	VERB
ftr-503	1035	37	to	to	PART
ftr-503	1035	38	stretch	stretch	VERB
ftr-503	1035	39	out	out	ADP
ftr-503	1035	40	or	or	CCONJ
ftr-503	1035	41	defer	defer	VERB
ftr-503	1035	42	their	their	PRON
ftr-503	1035	43	compensation	compensation	NOUN
ftr-503	1035	44	to	to	PART
ftr-503	1035	45	reduce	reduce	VERB
ftr-503	1035	46	their	their	PRON
ftr-503	1035	47	tax	tax	NOUN
ftr-503	1035	48	burden	burden	NOUN
ftr-503	1035	49	may	may	AUX
ftr-503	1035	50	negotiate	negotiate	VERB
ftr-503	1035	51	deferred	deferred	ADJ
ftr-503	1035	52	compensation	compensation	NOUN
ftr-503	1035	53	agreements.26	agreements.26	ADJ
ftr-503	1035	54	case	case	NOUN
ftr-503	1035	55	law	law	NOUN
ftr-503	1035	56	permits	permit	VERB
ftr-503	1035	57	an	an	DET
ftr-503	1035	58	employee	employee	NOUN
ftr-503	1035	59	who	who	PRON
ftr-503	1035	60	has	have	AUX
ftr-503	1035	61	already	already	ADV
ftr-503	1035	62	deferred	defer	VERB
ftr-503	1035	63	his	his	PRON
ftr-503	1035	64	income	income	NOUN
ftr-503	1035	65	once	once	ADV
ftr-503	1035	66	to	to	PART
ftr-503	1035	67	defer	defer	VERB
ftr-503	1035	68	it	it	PRON
ftr-503	1035	69	again	again	ADV
ftr-503	1035	70	,	,	PUNCT
ftr-503	1035	71	even	even	ADV
ftr-503	1035	72	if	if	SCONJ
ftr-503	1035	73	already	already	ADV
ftr-503	1035	74	earned	earn	VERB
ftr-503	1035	75	,	,	PUNCT
ftr-503	1035	76	provided	provide	VERB
ftr-503	1035	77	the	the	DET
ftr-503	1035	78	agreement	agreement	NOUN
ftr-503	1035	79	to	to	PART
ftr-503	1035	80	further	further	ADJ
ftr-503	1035	81	defer	defer	NOUN
ftr-503	1035	82	is	be	AUX
ftr-503	1035	83	made	make	VERB
ftr-503	1035	84	before	before	SCONJ
ftr-503	1035	85	the	the	DET
ftr-503	1035	86	income	income	NOUN
ftr-503	1035	87	was	be	AUX
ftr-503	1035	88	scheduled	schedule	VERB
ftr-503	1035	89	to	to	PART
ftr-503	1035	90	be	be	AUX
ftr-503	1035	91	paid.207	paid.207	NOUN
ftr-503	1035	92	the	the	DET
ftr-503	1035	93	attitude	attitude	NOUN
ftr-503	1035	94	of	of	ADP
ftr-503	1035	95	the	the	DET
ftr-503	1035	96	law	law	NOUN
ftr-503	1035	97	is	be	AUX
ftr-503	1035	98	that	that	SCONJ
ftr-503	1035	99	if	if	SCONJ
ftr-503	1035	100	a	a	DET
ftr-503	1035	101	taxpayer	taxpayer	NOUN
ftr-503	1035	102	is	be	AUX
ftr-503	1035	103	willing	willing	ADJ
ftr-503	1035	104	to	to	PART
ftr-503	1035	105	accept	accept	VERB
ftr-503	1035	106	delayed	delayed	ADJ
ftr-503	1035	107	payment	payment	NOUN
ftr-503	1035	108	of	of	ADP
ftr-503	1035	109	his	his	PRON
ftr-503	1035	110	income	income	NOUN
ftr-503	1035	111	he	he	PRON
ftr-503	1035	112	will	will	AUX
ftr-503	1035	113	be	be	AUX
ftr-503	1035	114	taxed	tax	VERB
ftr-503	1035	115	accordingly	accordingly	ADV
ftr-503	1035	116	.	.	PUNCT
ftr-503	1036	1	tax	tax	NOUN
ftr-503	1036	2	policy	policy	NOUN
ftr-503	1036	3	thus	thus	ADV
ftr-503	1036	4	provides	provide	VERB
ftr-503	1036	5	no	no	DET
ftr-503	1036	6	warrant	warrant	NOUN
ftr-503	1036	7	for	for	ADP
ftr-503	1036	8	using	use	VERB
ftr-503	1036	9	the	the	DET
ftr-503	1036	10	assignment	assignment	NOUN
ftr-503	1036	11	of	of	ADP
ftr-503	1036	12	income	income	NOUN
ftr-503	1036	13	doctrine	doctrine	NOUN
ftr-503	1036	14	to	to	PART
ftr-503	1036	15	prevent	prevent	VERB
ftr-503	1036	16	tax	tax	NOUN
ftr-503	1036	17	savings	saving	NOUN
ftr-503	1036	18	through	through	ADP
ftr-503	1036	19	deferral	deferral	NOUN
ftr-503	1036	20	.	.	PUNCT
ftr-503	1037	1	not	not	PART
ftr-503	1037	2	surprisingly	surprisingly	ADV
ftr-503	1037	3	then	then	ADV
ftr-503	1037	4	,	,	PUNCT
ftr-503	1037	5	courts	court	NOUN
ftr-503	1037	6	have	have	AUX
ftr-503	1037	7	declined	decline	VERB
ftr-503	1037	8	to	to	PART
ftr-503	1037	9	invoke	invoke	VERB
ftr-503	1037	10	the	the	DET
ftr-503	1037	11	assignment	assignment	NOUN
ftr-503	1037	12	of	of	ADP
ftr-503	1037	13	income	income	NOUN
ftr-503	1037	14	doctrine	doctrine	NOUN
ftr-503	1037	15	to	to	PART
ftr-503	1037	16	prevent	prevent	VERB
ftr-503	1037	17	the	the	DET
ftr-503	1037	18	deferral	deferral	NOUN
ftr-503	1037	19	of	of	ADP
ftr-503	1037	20	income	income	NOUN
ftr-503	1037	21	.	.	PUNCT
ftr-503	1038	1	this	this	PRON
ftr-503	1038	2	was	be	AUX
ftr-503	1038	3	demonstrated	demonstrate	VERB
ftr-503	1038	4	in	in	ADP
ftr-503	1038	5	rushing	rush	VERB
ftr-503	1038	6	v.	v.	ADP
ftr-503	1038	7	commissioner-	commissioner-	NOUN
ftr-503	1038	8	's	's	PART
ftr-503	1038	9	where	where	SCONJ
ftr-503	1038	10	two	two	NUM
ftr-503	1038	11	corporations	corporation	NOUN
ftr-503	1038	12	owned	own	VERB
ftr-503	1038	13	by	by	ADP
ftr-503	1038	14	the	the	DET
ftr-503	1038	15	taxpayers	taxpayer	NOUN
ftr-503	1038	16	adopted	adopt	VERB
ftr-503	1038	17	plans	plan	NOUN
ftr-503	1038	18	to	to	PART
ftr-503	1038	19	liquidate	liquidate	VERB
ftr-503	1038	20	within	within	ADP
ftr-503	1038	21	twelve	twelve	NUM
ftr-503	1038	22	months	month	NOUN
ftr-503	1038	23	of	of	ADP
ftr-503	1038	24	the	the	DET
ftr-503	1038	25	day	day	NOUN
ftr-503	1038	26	the	the	DET
ftr-503	1038	27	plans	plan	NOUN
ftr-503	1038	28	were	be	AUX
ftr-503	1038	29	adopted.2	adopted.2	PROPN
ftr-503	1038	30	'	'	PUNCT
ftr-503	1038	31	the	the	DET
ftr-503	1038	32	reason	reason	NOUN
ftr-503	1038	33	for	for	ADP
ftr-503	1038	34	adopting	adopt	VERB
ftr-503	1038	35	these	these	DET
ftr-503	1038	36	205	205	NUM
ftr-503	1038	37	.	.	PUNCT
ftr-503	1039	1	irc	irc	PROPN
ftr-503	1039	2	§	§	PROPN
ftr-503	1039	3	§	§	PROPN
ftr-503	1039	4	453	453	NUM
ftr-503	1039	5	,	,	PUNCT
ftr-503	1039	6	453a	453a	PROPN
ftr-503	1039	7	,	,	PUNCT
ftr-503	1039	8	453b	453b	PROPN
ftr-503	1039	9	.	.	PUNCT
ftr-503	1040	1	206	206	NUM
ftr-503	1040	2	.	.	PUNCT
ftr-503	1041	1	rev	rev	PROPN
ftr-503	1041	2	.	.	PUNCT
ftr-503	1041	3	rul	rul	PROPN
ftr-503	1041	4	.	.	PUNCT
ftr-503	1042	1	60	60	NUM
ftr-503	1042	2	-	-	SYM
ftr-503	1042	3	31	31	NUM
ftr-503	1043	1	,	,	PUNCT
ftr-503	1043	2	1960	1960	NUM
ftr-503	1043	3	-	-	SYM
ftr-503	1043	4	1	1	NUM
ftr-503	1043	5	c.b	c.b	PROPN
ftr-503	1043	6	.	.	PROPN
ftr-503	1043	7	174	174	NUM
ftr-503	1043	8	,	,	PUNCT
ftr-503	1043	9	modified	modify	VERB
ftr-503	1043	10	by	by	ADP
ftr-503	1043	11	rev	rev	PROPN
ftr-503	1043	12	.	.	PROPN
ftr-503	1043	13	rul	rul	PROPN
ftr-503	1043	14	.	.	PUNCT
ftr-503	1044	1	64	64	NUM
ftr-503	1044	2	-	-	SYM
ftr-503	1044	3	279	279	NUM
ftr-503	1044	4	.	.	PUNCT
ftr-503	1045	1	1964	1964	NUM
ftr-503	1045	2	-	-	SYM
ftr-503	1045	3	2	2	NUM
ftr-503	1045	4	c.b	c.b	PROPN
ftr-503	1045	5	.	.	PROPN
ftr-503	1045	6	121	121	NUM
ftr-503	1045	7	and	and	CCONJ
ftr-503	1045	8	rev	rev	PROPN
ftr-503	1045	9	.	.	PROPN
ftr-503	1045	10	rul	rul	NOUN
ftr-503	1045	11	.	.	PUNCT
ftr-503	1046	1	70	70	NUM
ftr-503	1046	2	-	-	SYM
ftr-503	1046	3	435	435	NUM
ftr-503	1046	4	,	,	PUNCT
ftr-503	1046	5	1970	1970	NUM
ftr-503	1046	6	-	-	SYM
ftr-503	1046	7	2	2	NUM
ftr-503	1046	8	c.b	c.b	PROPN
ftr-503	1046	9	.	.	PROPN
ftr-503	1046	10	100	100	NUM
ftr-503	1046	11	.	.	PUNCT
ftr-503	1046	12	207	207	NUM
ftr-503	1046	13	.	.	PUNCT
ftr-503	1047	1	see	see	VERB
ftr-503	1047	2	veit	veit	PROPN
ftr-503	1047	3	v.	v.	PRON
ftr-503	1047	4	commissioner	commissioner	NOUN
ftr-503	1047	5	,	,	PUNCT
ftr-503	1048	1	8	8	NUM
ftr-503	1048	2	t.c	t.c	PROPN
ftr-503	1048	3	.	.	PROPN
ftr-503	1048	4	memo	memo	NOUN
ftr-503	1048	5	(	(	PUNCT
ftr-503	1048	6	cch	cch	NOUN
ftr-503	1048	7	)	)	PUNCT
ftr-503	1048	8	919	919	NUM
ftr-503	1049	1	t.c	t.c	PROPN
ftr-503	1049	2	.	.	PROPN
ftr-503	1049	3	memo	memo	NOUN
ftr-503	1049	4	(	(	PUNCT
ftr-503	1049	5	p	p	NOUN
ftr-503	1049	6	-	-	PUNCT
ftr-503	1049	7	h	h	NOUN
ftr-503	1049	8	)	)	PUNCT
ftr-503	1049	9	49,253	49,253	NUM
ftr-503	1049	10	(	(	PUNCT
ftr-503	1049	11	1949	1949	NUM
ftr-503	1049	12	)	)	PUNCT
ftr-503	1049	13	.	.	PUNCT
ftr-503	1050	1	208	208	NUM
ftr-503	1050	2	.	.	PUNCT
ftr-503	1051	1	441	441	NUM
ftr-503	1051	2	f.2d	f.2d	NUM
ftr-503	1051	3	593	593	NUM
ftr-503	1051	4	(	(	PUNCT
ftr-503	1051	5	5th	5th	ADJ
ftr-503	1051	6	cir	cir	NOUN
ftr-503	1051	7	.	.	PROPN
ftr-503	1051	8	1971	1971	NUM
ftr-503	1051	9	)	)	PUNCT
ftr-503	1051	10	.	.	PUNCT
ftr-503	1052	1	209	209	NUM
ftr-503	1052	2	.	.	PUNCT
ftr-503	1053	1	i	i	PRON
ftr-503	1053	2	d.	d.	PROPN
ftr-503	1053	3	at	at	ADP
ftr-503	1053	4	593	593	NUM
ftr-503	1053	5	-	-	SYM
ftr-503	1053	6	94	94	NUM
ftr-503	1053	7	.	.	PUNCT
ftr-503	1054	1	1993	1993	NUM
ftr-503	1054	2	]	]	PUNCT
ftr-503	1054	3	florida	florida	PROPN
ftr-503	1054	4	tax	tax	PROPN
ftr-503	1054	5	review	review	NOUN
ftr-503	1054	6	plans	plan	NOUN
ftr-503	1054	7	was	be	AUX
ftr-503	1054	8	to	to	PART
ftr-503	1054	9	qualify	qualify	VERB
ftr-503	1054	10	under	under	ADP
ftr-503	1054	11	old	old	ADJ
ftr-503	1054	12	section	section	NOUN
ftr-503	1054	13	337	337	NUM
ftr-503	1054	14	which	which	PRON
ftr-503	1054	15	permitted	permit	VERB
ftr-503	1054	16	a	a	DET
ftr-503	1054	17	corporation	corporation	NOUN
ftr-503	1054	18	to	to	PART
ftr-503	1054	19	avoid	avoid	VERB
ftr-503	1054	20	recognition	recognition	NOUN
ftr-503	1054	21	of	of	ADP
ftr-503	1054	22	gain	gain	NOUN
ftr-503	1054	23	on	on	ADP
ftr-503	1054	24	the	the	DET
ftr-503	1054	25	sale	sale	NOUN
ftr-503	1054	26	of	of	ADP
ftr-503	1054	27	its	its	PRON
ftr-503	1054	28	assets	asset	NOUN
ftr-503	1054	29	if	if	SCONJ
ftr-503	1054	30	it	it	PRON
ftr-503	1054	31	completely	completely	ADV
ftr-503	1054	32	liquidated	liquidate	VERB
ftr-503	1054	33	within	within	ADP
ftr-503	1054	34	twelve	twelve	NUM
ftr-503	1054	35	months	month	NOUN
ftr-503	1054	36	of	of	ADP
ftr-503	1054	37	the	the	DET
ftr-503	1054	38	adoption	adoption	NOUN
ftr-503	1054	39	of	of	ADP
ftr-503	1054	40	a	a	DET
ftr-503	1054	41	plan	plan	NOUN
ftr-503	1054	42	of	of	ADP
ftr-503	1054	43	liquidation.2	liquidation.2	PROPN
ftr-503	1054	44	0	0	NUM
ftr-503	1054	45	shortly	shortly	ADV
ftr-503	1054	46	after	after	ADP
ftr-503	1054	47	the	the	DET
ftr-503	1054	48	adoption	adoption	NOUN
ftr-503	1054	49	of	of	ADP
ftr-503	1054	50	these	these	DET
ftr-503	1054	51	plans	plan	NOUN
ftr-503	1054	52	,	,	PUNCT
ftr-503	1054	53	the	the	DET
ftr-503	1054	54	corporations	corporation	NOUN
ftr-503	1054	55	sold	sell	VERB
ftr-503	1054	56	all	all	PRON
ftr-503	1054	57	their	their	PRON
ftr-503	1054	58	assets.2	assets.2	NOUN
ftr-503	1054	59	"	"	PUNCT
ftr-503	1054	60	,	,	PUNCT
ftr-503	1054	61	a	a	DET
ftr-503	1054	62	few	few	ADJ
ftr-503	1054	63	days	day	NOUN
ftr-503	1054	64	before	before	ADP
ftr-503	1054	65	the	the	DET
ftr-503	1054	66	deadline	deadline	NOUN
ftr-503	1054	67	for	for	ADP
ftr-503	1054	68	liquidating	liquidating	NOUN
ftr-503	1054	69	,	,	PUNCT
ftr-503	1054	70	the	the	DET
ftr-503	1054	71	taxpayers	taxpayer	NOUN
ftr-503	1054	72	sold	sell	VERB
ftr-503	1054	73	their	their	PRON
ftr-503	1054	74	stock	stock	NOUN
ftr-503	1054	75	in	in	ADP
ftr-503	1054	76	the	the	DET
ftr-503	1054	77	corporations	corporation	NOUN
ftr-503	1054	78	to	to	ADP
ftr-503	1054	79	two	two	NUM
ftr-503	1054	80	trusts	trust	NOUN
ftr-503	1054	81	they	they	PRON
ftr-503	1054	82	had	have	AUX
ftr-503	1054	83	established	establish	VERB
ftr-503	1054	84	for	for	ADP
ftr-503	1054	85	their	their	PRON
ftr-503	1054	86	children	child	NOUN
ftr-503	1054	87	in	in	ADP
ftr-503	1054	88	exchange	exchange	NOUN
ftr-503	1054	89	for	for	ADP
ftr-503	1054	90	notes	note	NOUN
ftr-503	1054	91	payable	payable	ADJ
ftr-503	1054	92	over	over	ADP
ftr-503	1054	93	a	a	DET
ftr-503	1054	94	number	number	NOUN
ftr-503	1054	95	of	of	ADP
ftr-503	1054	96	years.2	years.2	NOUN
ftr-503	1054	97	"	"	PUNCT
ftr-503	1054	98	'	'	PUNCT
ftr-503	1054	99	the	the	DET
ftr-503	1054	100	taxpayers	taxpayer	NOUN
ftr-503	1054	101	elected	elect	VERB
ftr-503	1054	102	to	to	PART
ftr-503	1054	103	report	report	VERB
ftr-503	1054	104	the	the	DET
ftr-503	1054	105	gains	gain	NOUN
ftr-503	1054	106	on	on	ADP
ftr-503	1054	107	the	the	DET
ftr-503	1054	108	sales	sale	NOUN
ftr-503	1054	109	of	of	ADP
ftr-503	1054	110	their	their	PRON
ftr-503	1054	111	stock	stock	NOUN
ftr-503	1054	112	on	on	ADP
ftr-503	1054	113	the	the	DET
ftr-503	1054	114	installment	installment	NOUN
ftr-503	1054	115	sales	sale	NOUN
ftr-503	1054	116	method.213	method.213	NOUN
ftr-503	1054	117	thereafter	thereafter	ADV
ftr-503	1054	118	,	,	PUNCT
ftr-503	1054	119	the	the	DET
ftr-503	1054	120	corporations	corporation	NOUN
ftr-503	1054	121	were	be	AUX
ftr-503	1054	122	timely	timely	ADV
ftr-503	1054	123	liquidated	liquidate	VERB
ftr-503	1054	124	and	and	CCONJ
ftr-503	1054	125	the	the	DET
ftr-503	1054	126	proceeds	proceed	NOUN
ftr-503	1054	127	paid	pay	VERB
ftr-503	1054	128	to	to	ADP
ftr-503	1054	129	the	the	DET
ftr-503	1054	130	trusts.214	trusts.214	ADJ
ftr-503	1054	131	had	have	VERB
ftr-503	1054	132	the	the	DET
ftr-503	1054	133	taxpayers	taxpayer	NOUN
ftr-503	1054	134	retained	retain	VERB
ftr-503	1054	135	their	their	PRON
ftr-503	1054	136	stock	stock	NOUN
ftr-503	1054	137	and	and	CCONJ
ftr-503	1054	138	received	receive	VERB
ftr-503	1054	139	the	the	DET
ftr-503	1054	140	liquidation	liquidation	NOUN
ftr-503	1054	141	proceeds	proceed	NOUN
ftr-503	1054	142	,	,	PUNCT
ftr-503	1054	143	they	they	PRON
ftr-503	1054	144	would	would	AUX
ftr-503	1054	145	have	have	AUX
ftr-503	1054	146	had	have	VERB
ftr-503	1054	147	to	to	PART
ftr-503	1054	148	recognize	recognize	VERB
ftr-503	1054	149	the	the	DET
ftr-503	1054	150	entire	entire	ADJ
ftr-503	1054	151	gain	gain	NOUN
ftr-503	1054	152	on	on	ADP
ftr-503	1054	153	the	the	DET
ftr-503	1054	154	liquidations	liquidation	NOUN
ftr-503	1054	155	in	in	ADP
ftr-503	1054	156	a	a	DET
ftr-503	1054	157	single	single	ADJ
ftr-503	1054	158	year	year	NOUN
ftr-503	1054	159	,	,	PUNCT
ftr-503	1054	160	that	that	ADV
ftr-503	1054	161	is	is	ADV
ftr-503	1054	162	,	,	PUNCT
ftr-503	1054	163	the	the	DET
ftr-503	1054	164	year	year	NOUN
ftr-503	1054	165	in	in	ADP
ftr-503	1054	166	which	which	PRON
ftr-503	1054	167	the	the	DET
ftr-503	1054	168	liquidation	liquidation	NOUN
ftr-503	1054	169	proceeds	proceed	NOUN
ftr-503	1054	170	were	be	AUX
ftr-503	1054	171	distributed	distribute	VERB
ftr-503	1054	172	.	.	PUNCT
ftr-503	1055	1	the	the	DET
ftr-503	1055	2	commissioner	commissioner	NOUN
ftr-503	1055	3	asserted	assert	VERB
ftr-503	1055	4	that	that	SCONJ
ftr-503	1055	5	the	the	DET
ftr-503	1055	6	taxpayers	taxpayer	NOUN
ftr-503	1055	7	were	be	AUX
ftr-503	1055	8	taxable	taxable	ADJ
ftr-503	1055	9	on	on	ADP
ftr-503	1055	10	the	the	DET
ftr-503	1055	11	liquidation	liquidation	NOUN
ftr-503	1055	12	proceeds	proceed	NOUN
ftr-503	1055	13	under	under	ADP
ftr-503	1055	14	the	the	DET
ftr-503	1055	15	assignment	assignment	NOUN
ftr-503	1055	16	of	of	ADP
ftr-503	1055	17	income	income	NOUN
ftr-503	1055	18	doctrine	doctrine	NOUN
ftr-503	1055	19	and	and	CCONJ
ftr-503	1055	20	consequently	consequently	ADV
ftr-503	1055	21	were	be	AUX
ftr-503	1055	22	required	require	VERB
ftr-503	1055	23	to	to	PART
ftr-503	1055	24	report	report	VERB
ftr-503	1055	25	their	their	PRON
ftr-503	1055	26	entire	entire	ADJ
ftr-503	1055	27	gains	gain	NOUN
ftr-503	1055	28	in	in	ADP
ftr-503	1055	29	the	the	DET
ftr-503	1055	30	year	year	NOUN
ftr-503	1055	31	of	of	ADP
ftr-503	1055	32	the	the	DET
ftr-503	1055	33	liquidations.2	liquidations.2	ADJ
ftr-503	1055	34	5	5	NUM
ftr-503	1055	35	his	his	PRON
ftr-503	1055	36	argument	argument	NOUN
ftr-503	1055	37	was	be	AUX
ftr-503	1055	38	that	that	SCONJ
ftr-503	1055	39	the	the	DET
ftr-503	1055	40	liquidations	liquidation	NOUN
ftr-503	1055	41	were	be	AUX
ftr-503	1055	42	foregone	foregone	NOUN
ftr-503	1055	43	conclusions	conclusion	NOUN
ftr-503	1055	44	at	at	ADP
ftr-503	1055	45	the	the	DET
ftr-503	1055	46	time	time	NOUN
ftr-503	1055	47	of	of	ADP
ftr-503	1055	48	the	the	DET
ftr-503	1055	49	stock	stock	NOUN
ftr-503	1055	50	sales	sale	NOUN
ftr-503	1055	51	;	;	PUNCT
ftr-503	1055	52	that	that	SCONJ
ftr-503	1055	53	the	the	DET
ftr-503	1055	54	taxpayers	taxpayer	NOUN
ftr-503	1055	55	in	in	ADP
ftr-503	1055	56	selling	sell	VERB
ftr-503	1055	57	their	their	PRON
ftr-503	1055	58	stock	stock	NOUN
ftr-503	1055	59	were	be	AUX
ftr-503	1055	60	merely	merely	ADV
ftr-503	1055	61	assigning	assign	VERB
ftr-503	1055	62	to	to	ADP
ftr-503	1055	63	the	the	DET
ftr-503	1055	64	trusts	trust	NOUN
ftr-503	1055	65	the	the	DET
ftr-503	1055	66	gains	gain	NOUN
ftr-503	1055	67	that	that	PRON
ftr-503	1055	68	had	have	AUX
ftr-503	1055	69	already	already	ADV
ftr-503	1055	70	been	be	AUX
ftr-503	1055	71	earned	earn	VERB
ftr-503	1055	72	on	on	ADP
ftr-503	1055	73	the	the	DET
ftr-503	1055	74	liquidations	liquidation	NOUN
ftr-503	1055	75	;	;	PUNCT
ftr-503	1055	76	and	and	CCONJ
ftr-503	1055	77	that	that	SCONJ
ftr-503	1055	78	the	the	DET
ftr-503	1055	79	taxpayers	taxpayer	NOUN
ftr-503	1055	80	were	be	AUX
ftr-503	1055	81	thus	thus	ADV
ftr-503	1055	82	taxable	taxable	ADJ
ftr-503	1055	83	on	on	ADP
ftr-503	1055	84	the	the	DET
ftr-503	1055	85	gains	gain	NOUN
ftr-503	1055	86	under	under	ADP
ftr-503	1055	87	the	the	DET
ftr-503	1055	88	assignment	assignment	NOUN
ftr-503	1055	89	of	of	ADP
ftr-503	1055	90	income	income	NOUN
ftr-503	1055	91	doctrine.2"6	doctrine.2"6	PROPN
ftr-503	1055	92	the	the	DET
ftr-503	1055	93	court	court	NOUN
ftr-503	1055	94	of	of	ADP
ftr-503	1055	95	appeals	appeal	NOUN
ftr-503	1055	96	for	for	ADP
ftr-503	1055	97	the	the	DET
ftr-503	1055	98	fifth	fifth	ADJ
ftr-503	1055	99	circuit	circuit	NOUN
ftr-503	1055	100	affirmed	affirm	VERB
ftr-503	1055	101	the	the	DET
ftr-503	1055	102	tax	tax	NOUN
ftr-503	1055	103	court	court	NOUN
ftr-503	1055	104	's	's	PART
ftr-503	1055	105	holding	holding	NOUN
ftr-503	1055	106	in	in	ADP
ftr-503	1055	107	favor	favor	NOUN
ftr-503	1055	108	of	of	ADP
ftr-503	1055	109	the	the	DET
ftr-503	1055	110	taxpayer.2	taxpayer.2	PROPN
ftr-503	1055	111	7	7	NUM
ftr-503	1055	112	in	in	ADP
ftr-503	1055	113	an	an	DET
ftr-503	1055	114	opinion	opinion	NOUN
ftr-503	1055	115	by	by	ADP
ftr-503	1055	116	judge	judge	PROPN
ftr-503	1055	117	goldberg	goldberg	PROPN
ftr-503	1055	118	,	,	PUNCT
ftr-503	1055	119	the	the	DET
ftr-503	1055	120	court	court	NOUN
ftr-503	1055	121	first	first	ADV
ftr-503	1055	122	found	find	VERB
ftr-503	1055	123	the	the	DET
ftr-503	1055	124	assignment	assignment	NOUN
ftr-503	1055	125	of	of	ADP
ftr-503	1055	126	income	income	NOUN
ftr-503	1055	127	doctrine	doctrine	NOUN
ftr-503	1055	128	inapplicable	inapplicable	ADJ
ftr-503	1055	129	:	:	PUNCT
ftr-503	1055	130	at	at	ADP
ftr-503	1055	131	the	the	DET
ftr-503	1055	132	outset	outset	NOUN
ftr-503	1055	133	we	we	PRON
ftr-503	1055	134	feel	feel	VERB
ftr-503	1055	135	compelled	compel	VERB
ftr-503	1055	136	to	to	PART
ftr-503	1055	137	state	state	VERB
ftr-503	1055	138	what	what	PRON
ftr-503	1055	139	this	this	DET
ftr-503	1055	140	case	case	NOUN
ftr-503	1055	141	is	be	AUX
ftr-503	1055	142	not	not	PART
ftr-503	1055	143	about	about	ADP
ftr-503	1055	144	....	....	PUNCT
ftr-503	1056	1	[	[	X
ftr-503	1056	2	t]his	t]his	PRON
ftr-503	1056	3	is	be	AUX
ftr-503	1056	4	not	not	PART
ftr-503	1056	5	a	a	DET
ftr-503	1056	6	case	case	NOUN
ftr-503	1056	7	where	where	SCONJ
ftr-503	1056	8	one	one	NUM
ftr-503	1056	9	taxpayer	taxpayer	NOUN
ftr-503	1056	10	has	have	AUX
ftr-503	1056	11	attempted	attempt	VERB
ftr-503	1056	12	to	to	PART
ftr-503	1056	13	shift	shift	VERB
ftr-503	1056	14	the	the	DET
ftr-503	1056	15	gain	gain	NOUN
ftr-503	1056	16	to	to	ADP
ftr-503	1056	17	a	a	DET
ftr-503	1056	18	second	second	ADJ
ftr-503	1056	19	taxable	taxable	ADJ
ftr-503	1056	20	entity	entity	NOUN
ftr-503	1056	21	in	in	ADP
ftr-503	1056	22	210	210	NUM
ftr-503	1056	23	.	.	PUNCT
ftr-503	1057	1	i	i	PRON
ftr-503	1057	2	d.	d.	PROPN
ftr-503	1057	3	at	at	ADP
ftr-503	1057	4	593	593	NUM
ftr-503	1057	5	n.2	n.2	NOUN
ftr-503	1057	6	(	(	PUNCT
ftr-503	1057	7	quoting	quote	VERB
ftr-503	1057	8	irc	irc	ADV
ftr-503	1057	9	§	§	PROPN
ftr-503	1057	10	337	337	NUM
ftr-503	1057	11	(	(	PUNCT
ftr-503	1057	12	1970	1970	NUM
ftr-503	1057	13	)	)	PUNCT
ftr-503	1057	14	,	,	PUNCT
ftr-503	1057	15	amended	amend	VERB
ftr-503	1057	16	by	by	ADP
ftr-503	1057	17	tax	tax	NOUN
ftr-503	1057	18	reform	reform	NOUN
ftr-503	1057	19	act	act	NOUN
ftr-503	1057	20	of	of	ADP
ftr-503	1057	21	1986	1986	NUM
ftr-503	1057	22	,	,	PUNCT
ftr-503	1057	23	pub	pub	NOUN
ftr-503	1057	24	.	.	PUNCT
ftr-503	1058	1	l.	l.	PROPN
ftr-503	1058	2	no	no	INTJ
ftr-503	1058	3	.	.	PROPN
ftr-503	1059	1	99	99	NUM
ftr-503	1059	2	-	-	SYM
ftr-503	1059	3	514	514	NUM
ftr-503	1059	4	,	,	PUNCT
ftr-503	1059	5	§	§	PROPN
ftr-503	1059	6	631(a	631(a	PROPN
ftr-503	1059	7	)	)	PUNCT
ftr-503	1059	8	,	,	PUNCT
ftr-503	1059	9	100	100	NUM
ftr-503	1059	10	stat	stat	NOUN
ftr-503	1059	11	.	.	PUNCT
ftr-503	1060	1	2269	2269	NUM
ftr-503	1060	2	)	)	PUNCT
ftr-503	1060	3	.	.	PUNCT
ftr-503	1061	1	211	211	NUM
ftr-503	1061	2	.	.	PUNCT
ftr-503	1062	1	rushing	rush	VERB
ftr-503	1062	2	,	,	PUNCT
ftr-503	1062	3	441	441	NUM
ftr-503	1062	4	f.2d	f.2d	NOUN
ftr-503	1062	5	at	at	ADP
ftr-503	1062	6	593	593	NUM
ftr-503	1062	7	-	-	SYM
ftr-503	1062	8	94	94	NUM
ftr-503	1062	9	.	.	PUNCT
ftr-503	1063	1	212	212	NUM
ftr-503	1063	2	.	.	PUNCT
ftr-503	1064	1	i	i	PRON
ftr-503	1064	2	d.	d.	PROPN
ftr-503	1064	3	at	at	ADP
ftr-503	1064	4	594	594	NUM
ftr-503	1064	5	.	.	PUNCT
ftr-503	1064	6	213	213	NUM
ftr-503	1064	7	.	.	PUNCT
ftr-503	1065	1	i	i	PRON
ftr-503	1065	2	d.	d.	PROPN
ftr-503	1065	3	at	at	ADP
ftr-503	1065	4	595	595	NUM
ftr-503	1065	5	n.4	n.4	NOUN
ftr-503	1065	6	.	.	PUNCT
ftr-503	1066	1	214	214	NUM
ftr-503	1066	2	.	.	PUNCT
ftr-503	1067	1	i	i	PRON
ftr-503	1067	2	d.	d.	PROPN
ftr-503	1067	3	at	at	ADP
ftr-503	1067	4	595	595	NUM
ftr-503	1067	5	.	.	PUNCT
ftr-503	1068	1	215	215	NUM
ftr-503	1068	2	.	.	PUNCT
ftr-503	1068	3	rushing	rush	VERB
ftr-503	1068	4	v.	v.	PROPN
ftr-503	1068	5	commissioner	commissioner	NOUN
ftr-503	1068	6	,	,	PUNCT
ftr-503	1068	7	52	52	NUM
ftr-503	1068	8	t.c	t.c	PROPN
ftr-503	1068	9	.	.	PROPN
ftr-503	1068	10	888	888	NUM
ftr-503	1068	11	,	,	PUNCT
ftr-503	1068	12	896	896	NUM
ftr-503	1068	13	-	-	SYM
ftr-503	1068	14	97	97	NUM
ftr-503	1068	15	(	(	PUNCT
ftr-503	1068	16	1969	1969	NUM
ftr-503	1068	17	)	)	PUNCT
ftr-503	1068	18	,	,	PUNCT
ftr-503	1068	19	aff'd	aff'd	NOUN
ftr-503	1068	20	,	,	PUNCT
ftr-503	1068	21	441	441	NUM
ftr-503	1068	22	f.2d	f.2d	NUM
ftr-503	1068	23	593	593	NUM
ftr-503	1068	24	(	(	PUNCT
ftr-503	1068	25	5th	5th	ADJ
ftr-503	1068	26	cir	cir	NOUN
ftr-503	1068	27	.	.	PROPN
ftr-503	1068	28	1971	1971	NUM
ftr-503	1068	29	)	)	PUNCT
ftr-503	1068	30	.	.	PUNCT
ftr-503	1069	1	216	216	NUM
ftr-503	1069	2	.	.	PUNCT
ftr-503	1070	1	i	i	PRON
ftr-503	1070	2	d.	d.	PROPN
ftr-503	1070	3	217	217	NUM
ftr-503	1070	4	.	.	PUNCT
ftr-503	1071	1	rushing	rush	VERB
ftr-503	1071	2	,	,	PUNCT
ftr-503	1071	3	441	441	NUM
ftr-503	1071	4	f.2d	f.2d	NOUN
ftr-503	1071	5	at	at	ADP
ftr-503	1071	6	598	598	NUM
ftr-503	1071	7	.	.	PUNCT
ftr-503	1072	1	the	the	DET
ftr-503	1072	2	tax	tax	NOUN
ftr-503	1072	3	court	court	NOUN
ftr-503	1072	4	found	find	VERB
ftr-503	1072	5	for	for	ADP
ftr-503	1072	6	the	the	DET
ftr-503	1072	7	taxpayers	taxpayer	NOUN
ftr-503	1072	8	on	on	ADP
ftr-503	1072	9	the	the	DET
ftr-503	1072	10	dubious	dubious	ADJ
ftr-503	1072	11	ground	ground	NOUN
ftr-503	1072	12	that	that	SCONJ
ftr-503	1072	13	"	"	PUNCT
ftr-503	1072	14	the	the	DET
ftr-503	1072	15	trusts	trust	NOUN
ftr-503	1072	16	[	[	PUNCT
ftr-503	1072	17	as	as	ADP
ftr-503	1072	18	sole	sole	ADJ
ftr-503	1072	19	shareholders	shareholder	NOUN
ftr-503	1072	20	]	]	PUNCT
ftr-503	1072	21	could	could	AUX
ftr-503	1072	22	have	have	AUX
ftr-503	1072	23	voted	vote	VERB
ftr-503	1072	24	to	to	PART
ftr-503	1072	25	rescind	rescind	VERB
ftr-503	1072	26	the	the	DET
ftr-503	1072	27	resolutions	resolution	NOUN
ftr-503	1072	28	of	of	ADP
ftr-503	1072	29	liquidation	liquidation	NOUN
ftr-503	1072	30	.	.	PUNCT
ftr-503	1072	31	"	"	PUNCT
ftr-503	1073	1	rushing	rush	VERB
ftr-503	1073	2	,	,	PUNCT
ftr-503	1073	3	52	52	NUM
ftr-503	1073	4	t.c	t.c	NOUN
ftr-503	1073	5	.	.	PUNCT
ftr-503	1074	1	at	at	ADP
ftr-503	1074	2	897	897	NUM
ftr-503	1074	3	.	.	PUNCT
ftr-503	1075	1	this	this	PRON
ftr-503	1075	2	is	be	AUX
ftr-503	1075	3	highly	highly	ADV
ftr-503	1075	4	unrealistic	unrealistic	ADJ
ftr-503	1075	5	.	.	PUNCT
ftr-503	1076	1	had	have	VERB
ftr-503	1076	2	the	the	DET
ftr-503	1076	3	liquidations	liquidation	NOUN
ftr-503	1076	4	not	not	PART
ftr-503	1076	5	been	be	AUX
ftr-503	1076	6	completed	complete	VERB
ftr-503	1076	7	within	within	ADP
ftr-503	1076	8	the	the	DET
ftr-503	1076	9	12	12	NUM
ftr-503	1076	10	-	-	PUNCT
ftr-503	1076	11	month	month	NOUN
ftr-503	1076	12	period	period	NOUN
ftr-503	1076	13	specified	specify	VERB
ftr-503	1076	14	in	in	ADP
ftr-503	1076	15	the	the	DET
ftr-503	1076	16	plans	plan	NOUN
ftr-503	1076	17	because	because	SCONJ
ftr-503	1076	18	of	of	ADP
ftr-503	1076	19	the	the	DET
ftr-503	1076	20	trustees	trustee	NOUN
ftr-503	1076	21	'	'	PART
ftr-503	1076	22	actions	action	NOUN
ftr-503	1076	23	,	,	PUNCT
ftr-503	1076	24	the	the	DET
ftr-503	1076	25	corporations	corporation	NOUN
ftr-503	1076	26	would	would	AUX
ftr-503	1076	27	needlessly	needlessly	ADV
ftr-503	1076	28	have	have	AUX
ftr-503	1076	29	incurred	incur	VERB
ftr-503	1076	30	a	a	DET
ftr-503	1076	31	huge	huge	ADJ
ftr-503	1076	32	tax	tax	NOUN
ftr-503	1076	33	on	on	ADP
ftr-503	1076	34	the	the	DET
ftr-503	1076	35	gains	gain	NOUN
ftr-503	1076	36	they	they	PRON
ftr-503	1076	37	realized	realize	VERB
ftr-503	1076	38	on	on	ADP
ftr-503	1076	39	the	the	DET
ftr-503	1076	40	sale	sale	NOUN
ftr-503	1076	41	of	of	ADP
ftr-503	1076	42	their	their	PRON
ftr-503	1076	43	assets	asset	NOUN
ftr-503	1076	44	;	;	PUNCT
ftr-503	1076	45	this	this	PRON
ftr-503	1076	46	would	would	AUX
ftr-503	1076	47	have	have	AUX
ftr-503	1076	48	injured	injure	VERB
ftr-503	1076	49	the	the	DET
ftr-503	1076	50	trusts	trust	NOUN
ftr-503	1076	51	'	'	PART
ftr-503	1076	52	beneficiaries	beneficiary	NOUN
ftr-503	1076	53	and	and	CCONJ
ftr-503	1076	54	subjected	subject	VERB
ftr-503	1076	55	the	the	DET
ftr-503	1076	56	trustees	trustee	NOUN
ftr-503	1076	57	to	to	ADP
ftr-503	1076	58	personal	personal	ADJ
ftr-503	1076	59	liability	liability	NOUN
ftr-503	1076	60	for	for	ADP
ftr-503	1076	61	their	their	PRON
ftr-503	1076	62	dereliction	dereliction	NOUN
ftr-503	1076	63	of	of	ADP
ftr-503	1076	64	duty	duty	NOUN
ftr-503	1076	65	.	.	PUNCT
ftr-503	1077	1	[	[	X
ftr-503	1077	2	vol	vol	NOUN
ftr-503	1077	3	.	.	PUNCT
ftr-503	1078	1	1:11	1:11	NUM
ftr-503	1078	2	schmeer	schmeer	NOUN
ftr-503	1078	3	v.	v.	ADP
ftr-503	1078	4	conunissioner	conunissioner	PROPN
ftr-503	1078	5	order	order	NOUN
ftr-503	1078	6	to	to	PART
ftr-503	1078	7	reap	reap	VERB
ftr-503	1078	8	the	the	DET
ftr-503	1078	9	benefits	benefit	NOUN
ftr-503	1078	10	of	of	ADP
ftr-503	1078	11	the	the	DET
ftr-503	1078	12	second	second	ADJ
ftr-503	1078	13	entity	entity	NOUN
ftr-503	1078	14	's	's	PART
ftr-503	1078	15	lower	low	ADJ
ftr-503	1078	16	tax	tax	NOUN
ftr-503	1078	17	rate	rate	NOUN
ftr-503	1078	18	.	.	PUNCT
ftr-503	1079	1	the	the	DET
ftr-503	1079	2	price	price	NOUN
ftr-503	1079	3	the	the	DET
ftr-503	1079	4	trusts	trust	NOUN
ftr-503	1079	5	paid	pay	VERB
ftr-503	1079	6	the	the	DET
ftr-503	1079	7	taxpayers	taxpayer	NOUN
ftr-503	1079	8	for	for	ADP
ftr-503	1079	9	the	the	DET
ftr-503	1079	10	stock	stock	NOUN
ftr-503	1079	11	was	be	AUX
ftr-503	1079	12	the	the	DET
ftr-503	1079	13	full	full	ADJ
ftr-503	1079	14	value	value	NOUN
ftr-503	1079	15	of	of	ADP
ftr-503	1079	16	the	the	DET
ftr-503	1079	17	stock	stock	NOUN
ftr-503	1079	18	,	,	PUNCT
ftr-503	1079	19	including	include	VERB
ftr-503	1079	20	the	the	DET
ftr-503	1079	21	appreciation	appreciation	NOUN
ftr-503	1079	22	in	in	ADP
ftr-503	1079	23	value	value	NOUN
ftr-503	1079	24	which	which	PRON
ftr-503	1079	25	would	would	AUX
ftr-503	1079	26	be	be	AUX
ftr-503	1079	27	realized	realize	VERB
ftr-503	1079	28	upon	upon	SCONJ
ftr-503	1079	29	liquidation	liquidation	NOUN
ftr-503	1079	30	.	.	PUNCT
ftr-503	1080	1	we	we	PRON
ftr-503	1080	2	therefore	therefore	ADV
ftr-503	1080	3	find	find	VERB
ftr-503	1080	4	the	the	DET
ftr-503	1080	5	commissioner	commissioner	NOUN
ftr-503	1080	6	's	's	PART
ftr-503	1080	7	reliance	reliance	NOUN
ftr-503	1080	8	upon	upon	SCONJ
ftr-503	1080	9	the	the	DET
ftr-503	1080	10	anticipator	anticipator	NOUN
ftr-503	1080	11	,	,	PUNCT
ftr-503	1080	12	assignment	assignment	NOUN
ftr-503	1080	13	of	of	ADP
ftr-503	1080	14	income	income	NOUN
ftr-503	1080	15	theory	theory	NOUN
ftr-503	1080	16	entirely	entirely	ADV
ftr-503	1080	17	misplaced	misplace	VERB
ftr-503	1080	18	simply	simply	ADV
ftr-503	1080	19	because	because	SCONJ
ftr-503	1080	20	no	no	DET
ftr-503	1080	21	income	income	NOUN
ftr-503	1080	22	was	be	AUX
ftr-503	1080	23	assigned.2	assigned.2	NOUN
ftr-503	1080	24	8	8	NUM
ftr-503	1080	25	the	the	DET
ftr-503	1080	26	only	only	ADJ
ftr-503	1080	27	question	question	NOUN
ftr-503	1080	28	was	be	AUX
ftr-503	1080	29	"	"	PUNCT
ftr-503	1080	30	whether	whether	SCONJ
ftr-503	1080	31	they	they	PRON
ftr-503	1080	32	must	must	AUX
ftr-503	1080	33	pay	pay	VERB
ftr-503	1080	34	taxes	taxis	NOUN
ftr-503	1080	35	on	on	ADP
ftr-503	1080	36	the	the	DET
ftr-503	1080	37	entire	entire	ADJ
ftr-503	1080	38	amount	amount	NOUN
ftr-503	1080	39	of	of	ADP
ftr-503	1080	40	the	the	DET
ftr-503	1080	41	gain	gain	NOUN
ftr-503	1080	42	in	in	ADP
ftr-503	1080	43	the	the	DET
ftr-503	1080	44	year	year	NOUN
ftr-503	1080	45	the	the	DET
ftr-503	1080	46	corporations	corporation	NOUN
ftr-503	1080	47	were	be	AUX
ftr-503	1080	48	liquidated	liquidate	VERB
ftr-503	1080	49	or	or	CCONJ
ftr-503	1080	50	...	...	PUNCT
ftr-503	1080	51	over	over	ADP
ftr-503	1080	52	a	a	DET
ftr-503	1080	53	period	period	NOUN
ftr-503	1080	54	of	of	ADP
ftr-503	1080	55	years	year	NOUN
ftr-503	1080	56	as	as	SCONJ
ftr-503	1080	57	the	the	DET
ftr-503	1080	58	installment	installment	NOUN
ftr-503	1080	59	payments	payment	NOUN
ftr-503	1080	60	are	be	AUX
ftr-503	1080	61	received	receive	VERB
ftr-503	1080	62	from	from	ADP
ftr-503	1080	63	the	the	DET
ftr-503	1080	64	trusts	trust	NOUN
ftr-503	1080	65	.	.	PUNCT
ftr-503	1081	1	"219	"219	NOUN
ftr-503	1082	1	the	the	DET
ftr-503	1082	2	answer	answer	NOUN
ftr-503	1082	3	to	to	ADP
ftr-503	1082	4	this	this	DET
ftr-503	1082	5	question	question	NOUN
ftr-503	1082	6	simply	simply	ADV
ftr-503	1082	7	turned	turn	VERB
ftr-503	1082	8	on	on	ADP
ftr-503	1082	9	whether	whether	SCONJ
ftr-503	1082	10	the	the	DET
ftr-503	1082	11	taxpayers	taxpayer	NOUN
ftr-503	1082	12	had	have	AUX
ftr-503	1082	13	retained	retain	VERB
ftr-503	1082	14	any	any	DET
ftr-503	1082	15	direct	direct	ADJ
ftr-503	1082	16	or	or	CCONJ
ftr-503	1082	17	indirect	indirect	ADJ
ftr-503	1082	18	control	control	NOUN
ftr-503	1082	19	over	over	ADP
ftr-503	1082	20	the	the	DET
ftr-503	1082	21	proceeds	proceed	NOUN
ftr-503	1082	22	or	or	CCONJ
ftr-503	1082	23	any	any	DET
ftr-503	1082	24	economic	economic	ADJ
ftr-503	1082	25	benefit	benefit	NOUN
ftr-503	1082	26	therein.2	therein.2	NOUN
ftr-503	1082	27	'	'	PUNCT
ftr-503	1082	28	since	since	SCONJ
ftr-503	1082	29	"	"	PUNCT
ftr-503	1082	30	[	[	X
ftr-503	1082	31	a]n	a]n	NOUN
ftr-503	1082	32	autonomous	autonomous	ADJ
ftr-503	1082	33	entity	entity	NOUN
ftr-503	1082	34	[	[	X
ftr-503	1082	35	i.e.	i.e.	X
ftr-503	1082	36	,	,	PUNCT
ftr-503	1082	37	trust	trust	PROPN
ftr-503	1082	38	]	]	PUNCT
ftr-503	1082	39	controlled	control	VERB
ftr-503	1082	40	the	the	DET
ftr-503	1082	41	proceeds	proceed	NOUN
ftr-503	1082	42	,	,	PUNCT
ftr-503	1082	43	and	and	CCONJ
ftr-503	1082	44	no	no	DET
ftr-503	1082	45	right	right	NOUN
ftr-503	1082	46	of	of	ADP
ftr-503	1082	47	recapture	recapture	NOUN
ftr-503	1082	48	inured	inured	ADJ
ftr-503	1082	49	to	to	ADP
ftr-503	1082	50	the	the	DET
ftr-503	1082	51	benefit	benefit	NOUN
ftr-503	1082	52	of	of	ADP
ftr-503	1082	53	the	the	DET
ftr-503	1082	54	taxpayers	taxpayer	NOUN
ftr-503	1082	55	,	,	PUNCT
ftr-503	1082	56	"	"	PUNCT
ftr-503	1082	57	and	and	CCONJ
ftr-503	1082	58	since	since	SCONJ
ftr-503	1082	59	the	the	DET
ftr-503	1082	60	"	"	PUNCT
ftr-503	1082	61	taxpayers	taxpayer	NOUN
ftr-503	1082	62	retained	retain	VERB
ftr-503	1082	63	no	no	DET
ftr-503	1082	64	effective	effective	ADJ
ftr-503	1082	65	benefit	benefit	NOUN
ftr-503	1082	66	or	or	CCONJ
ftr-503	1082	67	control	control	NOUN
ftr-503	1082	68	over	over	ADP
ftr-503	1082	69	the	the	DET
ftr-503	1082	70	liquidation	liquidation	NOUN
ftr-503	1082	71	dividend	dividend	NOUN
ftr-503	1082	72	,	,	PUNCT
ftr-503	1082	73	"	"	PUNCT
ftr-503	1082	74	the	the	DET
ftr-503	1082	75	taxpayers	taxpayer	NOUN
ftr-503	1082	76	were	be	AUX
ftr-503	1082	77	not	not	PART
ftr-503	1082	78	taxable	taxable	ADJ
ftr-503	1082	79	on	on	ADP
ftr-503	1082	80	the	the	DET
ftr-503	1082	81	liquidation	liquidation	NOUN
ftr-503	1082	82	proceeds	proceed	NOUN
ftr-503	1082	83	and	and	CCONJ
ftr-503	1082	84	were	be	AUX
ftr-503	1082	85	permitted	permit	VERB
ftr-503	1082	86	to	to	PART
ftr-503	1082	87	recognize	recognize	VERB
ftr-503	1082	88	the	the	DET
ftr-503	1082	89	gains	gain	NOUN
ftr-503	1082	90	on	on	ADP
ftr-503	1082	91	their	their	PRON
ftr-503	1082	92	stock	stock	NOUN
ftr-503	1082	93	sales	sale	NOUN
ftr-503	1082	94	under	under	ADP
ftr-503	1082	95	the	the	DET
ftr-503	1082	96	installment	installment	NOUN
ftr-503	1082	97	sales	sale	NOUN
ftr-503	1082	98	method.2	method.2	NOUN
ftr-503	1082	99	'	'	PUNCT
ftr-503	1082	100	significantly	significantly	ADV
ftr-503	1082	101	,	,	PUNCT
ftr-503	1082	102	many	many	ADJ
ftr-503	1082	103	courts	court	NOUN
ftr-503	1082	104	have	have	AUX
ftr-503	1082	105	applied	apply	VERB
ftr-503	1082	106	the	the	DET
ftr-503	1082	107	assignment	assignment	NOUN
ftr-503	1082	108	of	of	ADP
ftr-503	1082	109	income	income	NOUN
ftr-503	1082	110	doctrine	doctrine	NOUN
ftr-503	1082	111	in	in	ADP
ftr-503	1082	112	cases	case	NOUN
ftr-503	1082	113	virtually	virtually	ADV
ftr-503	1082	114	identical	identical	ADJ
ftr-503	1082	115	to	to	ADP
ftr-503	1082	116	rushing	rush	VERB
ftr-503	1082	117	except	except	SCONJ
ftr-503	1082	118	for	for	ADP
ftr-503	1082	119	the	the	DET
ftr-503	1082	120	fact	fact	NOUN
ftr-503	1082	121	that	that	SCONJ
ftr-503	1082	122	taxpayers	taxpayer	NOUN
ftr-503	1082	123	gave	give	VERB
ftr-503	1082	124	away	away	ADP
ftr-503	1082	125	rather	rather	ADV
ftr-503	1082	126	than	than	ADP
ftr-503	1082	127	sold	sell	VERB
ftr-503	1082	128	their	their	PRON
ftr-503	1082	129	stock	stock	NOUN
ftr-503	1082	130	.	.	PUNCT
ftr-503	1083	1	that	that	PRON
ftr-503	1083	2	is	is	ADV
ftr-503	1083	3	,	,	PUNCT
ftr-503	1083	4	the	the	DET
ftr-503	1083	5	courts	court	NOUN
ftr-503	1083	6	have	have	AUX
ftr-503	1083	7	found	find	VERB
ftr-503	1083	8	in	in	ADP
ftr-503	1083	9	cases	case	NOUN
ftr-503	1083	10	where	where	SCONJ
ftr-503	1083	11	the	the	DET
ftr-503	1083	12	taxpayers	taxpayer	NOUN
ftr-503	1083	13	gave	give	VERB
ftr-503	1083	14	away	away	ADP
ftr-503	1083	15	their	their	PRON
ftr-503	1083	16	stock	stock	NOUN
ftr-503	1083	17	that	that	SCONJ
ftr-503	1083	18	the	the	DET
ftr-503	1083	19	gain	gain	NOUN
ftr-503	1083	20	on	on	ADP
ftr-503	1083	21	the	the	DET
ftr-503	1083	22	liquidation	liquidation	NOUN
ftr-503	1083	23	had	have	AUX
ftr-503	1083	24	already	already	ADV
ftr-503	1083	25	been	be	AUX
ftr-503	1083	26	earned	earn	VERB
ftr-503	1083	27	at	at	ADP
ftr-503	1083	28	the	the	DET
ftr-503	1083	29	time	time	NOUN
ftr-503	1083	30	of	of	ADP
ftr-503	1083	31	the	the	DET
ftr-503	1083	32	gift	gift	NOUN
ftr-503	1083	33	and	and	CCONJ
ftr-503	1083	34	thus	thus	ADV
ftr-503	1083	35	was	be	AUX
ftr-503	1083	36	taxable	taxable	ADJ
ftr-503	1083	37	to	to	ADP
ftr-503	1083	38	the	the	DET
ftr-503	1083	39	assignor	assignor	NOUN
ftr-503	1083	40	.	.	PUNCT
ftr-503	1083	41	"	"	PUNCT
ftr-503	1084	1	but	but	CCONJ
ftr-503	1084	2	in	in	ADP
ftr-503	1084	3	rushing	rushing	NOUN
ftr-503	1084	4	,	,	PUNCT
ftr-503	1084	5	where	where	SCONJ
ftr-503	1084	6	the	the	DET
ftr-503	1084	7	stock	stock	NOUN
ftr-503	1084	8	was	be	AUX
ftr-503	1084	9	sold	sell	VERB
ftr-503	1084	10	,	,	PUNCT
ftr-503	1084	11	the	the	DET
ftr-503	1084	12	court	court	NOUN
ftr-503	1084	13	refused	refuse	VERB
ftr-503	1084	14	to	to	PART
ftr-503	1084	15	treat	treat	VERB
ftr-503	1084	16	the	the	DET
ftr-503	1084	17	gain	gain	NOUN
ftr-503	1084	18	as	as	SCONJ
ftr-503	1084	19	already	already	ADV
ftr-503	1084	20	earned	earn	VERB
ftr-503	1084	21	at	at	ADP
ftr-503	1084	22	the	the	DET
ftr-503	1084	23	time	time	NOUN
ftr-503	1084	24	of	of	ADP
ftr-503	1084	25	the	the	DET
ftr-503	1084	26	sale	sale	NOUN
ftr-503	1084	27	.	.	PUNCT
ftr-503	1085	1	these	these	DET
ftr-503	1085	2	contrasting	contrast	VERB
ftr-503	1085	3	results	result	NOUN
ftr-503	1085	4	demonstrate	demonstrate	VERB
ftr-503	1085	5	the	the	DET
ftr-503	1085	6	basic	basic	ADJ
ftr-503	1085	7	premise	premise	NOUN
ftr-503	1085	8	of	of	ADP
ftr-503	1085	9	this	this	DET
ftr-503	1085	10	article	article	NOUN
ftr-503	1085	11	:	:	PUNCT
ftr-503	1085	12	the	the	DET
ftr-503	1085	13	assignment	assignment	NOUN
ftr-503	1085	14	of	of	ADP
ftr-503	1085	15	income	income	NOUN
ftr-503	1085	16	is	be	AUX
ftr-503	1085	17	not	not	PART
ftr-503	1085	18	a	a	DET
ftr-503	1085	19	metaphysical	metaphysical	ADJ
ftr-503	1085	20	truth	truth	NOUN
ftr-503	1085	21	but	but	CCONJ
ftr-503	1085	22	a	a	DET
ftr-503	1085	23	pragmatic	pragmatic	ADJ
ftr-503	1085	24	device	device	NOUN
ftr-503	1085	25	to	to	PART
ftr-503	1085	26	carry	carry	VERB
ftr-503	1085	27	out	out	ADP
ftr-503	1085	28	basic	basic	ADJ
ftr-503	1085	29	tax	tax	NOUN
ftr-503	1085	30	policy	policy	NOUN
ftr-503	1085	31	.	.	PUNCT
ftr-503	1086	1	the	the	DET
ftr-503	1086	2	courts	court	NOUN
ftr-503	1086	3	will	will	AUX
ftr-503	1086	4	apply	apply	VERB
ftr-503	1086	5	the	the	DET
ftr-503	1086	6	doctrine	doctrine	NOUN
ftr-503	1086	7	when	when	SCONJ
ftr-503	1086	8	the	the	DET
ftr-503	1086	9	taxpayer	taxpayer	NOUN
ftr-503	1086	10	is	be	AUX
ftr-503	1086	11	218	218	NUM
ftr-503	1086	12	.	.	PUNCT
ftr-503	1087	1	rushing	rush	VERB
ftr-503	1087	2	,	,	PUNCT
ftr-503	1087	3	441	441	NUM
ftr-503	1087	4	f.2d	f.2d	NOUN
ftr-503	1087	5	at	at	ADP
ftr-503	1087	6	597	597	NUM
ftr-503	1087	7	(	(	PUNCT
ftr-503	1087	8	emphasis	emphasis	NOUN
ftr-503	1087	9	added	add	VERB
ftr-503	1087	10	)	)	PUNCT
ftr-503	1087	11	.	.	PUNCT
ftr-503	1088	1	219	219	NUM
ftr-503	1088	2	.	.	PUNCT
ftr-503	1089	1	i	i	PRON
ftr-503	1089	2	d.	d.	PROPN
ftr-503	1089	3	220	220	NUM
ftr-503	1089	4	.	.	PUNCT
ftr-503	1090	1	i	i	PRON
ftr-503	1090	2	d.	d.	PROPN
ftr-503	1090	3	at	at	ADP
ftr-503	1090	4	598	598	NUM
ftr-503	1090	5	.	.	PUNCT
ftr-503	1090	6	221	221	NUM
ftr-503	1090	7	.	.	PUNCT
ftr-503	1091	1	i	i	PRON
ftr-503	1091	2	d.	d.	PROPN
ftr-503	1091	3	222	222	NUM
ftr-503	1091	4	.	.	PUNCT
ftr-503	1092	1	jones	jones	PROPN
ftr-503	1092	2	v.	v.	PROPN
ftr-503	1092	3	united	united	PROPN
ftr-503	1092	4	states	states	PROPN
ftr-503	1092	5	,	,	PUNCT
ftr-503	1092	6	531	531	NUM
ftr-503	1092	7	f.2d	f.2d	NOUN
ftr-503	1092	8	1343	1343	NUM
ftr-503	1092	9	(	(	PUNCT
ftr-503	1092	10	6th	6th	ADJ
ftr-503	1092	11	cir	cir	NOUN
ftr-503	1092	12	.	.	PUNCT
ftr-503	1092	13	1976	1976	NUM
ftr-503	1092	14	)	)	PUNCT
ftr-503	1092	15	;	;	PUNCT
ftr-503	1092	16	kinsey	kinsey	PROPN
ftr-503	1092	17	v.	v.	PROPN
ftr-503	1092	18	commissioner	commissioner	PROPN
ftr-503	1092	19	,	,	PUNCT
ftr-503	1092	20	477	477	NUM
ftr-503	1092	21	f.2d	f.2d	NOUN
ftr-503	1092	22	1058	1058	NUM
ftr-503	1092	23	(	(	PUNCT
ftr-503	1092	24	2d	2d	NUM
ftr-503	1092	25	cir	cir	NOUN
ftr-503	1092	26	.	.	PROPN
ftr-503	1092	27	1973	1973	NUM
ftr-503	1092	28	)	)	PUNCT
ftr-503	1092	29	;	;	PUNCT
ftr-503	1092	30	hudspeth	hudspeth	PROPN
ftr-503	1092	31	v.	v.	PROPN
ftr-503	1092	32	united	united	PROPN
ftr-503	1092	33	states	states	PROPN
ftr-503	1092	34	.	.	PUNCT
ftr-503	1093	1	471	471	NUM
ftr-503	1093	2	f.2d	f.2d	ADP
ftr-503	1093	3	275	275	NUM
ftr-503	1093	4	(	(	PUNCT
ftr-503	1093	5	8th	8th	ADJ
ftr-503	1093	6	cir	cir	NOUN
ftr-503	1093	7	.	.	PROPN
ftr-503	1093	8	1972	1972	NUM
ftr-503	1093	9	)	)	PUNCT
ftr-503	1093	10	;	;	PUNCT
ftr-503	1093	11	allen	allen	PROPN
ftr-503	1093	12	v.	v.	PROPN
ftr-503	1093	13	commissioner	commissioner	PROPN
ftr-503	1093	14	,	,	PUNCT
ftr-503	1093	15	66	66	NUM
ftr-503	1093	16	t.c	t.c	PROPN
ftr-503	1093	17	.	.	PROPN
ftr-503	1093	18	340	340	NUM
ftr-503	1093	19	(	(	PUNCT
ftr-503	1093	20	1976	1976	NUM
ftr-503	1093	21	)	)	PUNCT
ftr-503	1093	22	.	.	PUNCT
ftr-503	1094	1	in	in	ADP
ftr-503	1094	2	the	the	DET
ftr-503	1094	3	earlier	early	ADJ
ftr-503	1094	4	cases	case	NOUN
ftr-503	1094	5	,	,	PUNCT
ftr-503	1094	6	the	the	DET
ftr-503	1094	7	courts	court	NOUN
ftr-503	1094	8	relied	rely	VERB
ftr-503	1094	9	in	in	ADP
ftr-503	1094	10	part	part	NOUN
ftr-503	1094	11	on	on	ADP
ftr-503	1094	12	the	the	DET
ftr-503	1094	13	fact	fact	NOUN
ftr-503	1094	14	that	that	SCONJ
ftr-503	1094	15	the	the	DET
ftr-503	1094	16	donees	donee	NOUN
ftr-503	1094	17	lacked	lack	VERB
ftr-503	1094	18	the	the	DET
ftr-503	1094	19	power	power	NOUN
ftr-503	1094	20	to	to	PART
ftr-503	1094	21	block	block	VERB
ftr-503	1094	22	unilaterally	unilaterally	ADV
ftr-503	1094	23	the	the	DET
ftr-503	1094	24	scheduled	schedule	VERB
ftr-503	1094	25	liquidations	liquidation	NOUN
ftr-503	1094	26	.	.	PUNCT
ftr-503	1095	1	kinsey	kinsey	NOUN
ftr-503	1095	2	,	,	PUNCT
ftr-503	1095	3	477	477	NUM
ftr-503	1095	4	f.2d	f.2d	NOUN
ftr-503	1095	5	at	at	ADP
ftr-503	1095	6	1063	1063	NUM
ftr-503	1095	7	;	;	PUNCT
ftr-503	1095	8	hudspeth	hudspeth	PROPN
ftr-503	1095	9	,	,	PUNCT
ftr-503	1095	10	471	471	NUM
ftr-503	1095	11	f.2d	f.2d	NOUN
ftr-503	1095	12	at	at	ADP
ftr-503	1095	13	279	279	NUM
ftr-503	1095	14	.	.	PUNCT
ftr-503	1096	1	the	the	DET
ftr-503	1096	2	later	later	ADJ
ftr-503	1096	3	cases	case	NOUN
ftr-503	1096	4	,	,	PUNCT
ftr-503	1096	5	however	however	ADV
ftr-503	1096	6	,	,	PUNCT
ftr-503	1096	7	held	hold	VERB
ftr-503	1096	8	this	this	DET
ftr-503	1096	9	factor	factor	NOUN
ftr-503	1096	10	was	be	AUX
ftr-503	1096	11	not	not	PART
ftr-503	1096	12	decisive	decisive	ADJ
ftr-503	1096	13	and	and	CCONJ
ftr-503	1096	14	found	find	VERB
ftr-503	1096	15	that	that	SCONJ
ftr-503	1096	16	under	under	ADP
ftr-503	1096	17	the	the	DET
ftr-503	1096	18	"	"	PUNCT
ftr-503	1096	19	realities	reality	NOUN
ftr-503	1096	20	and	and	CCONJ
ftr-503	1096	21	substance	substance	NOUN
ftr-503	1096	22	"	"	PUNCT
ftr-503	1096	23	test	test	NOUN
ftr-503	1096	24	the	the	DET
ftr-503	1096	25	liquidations	liquidation	NOUN
ftr-503	1096	26	were	be	AUX
ftr-503	1096	27	virtually	virtually	ADV
ftr-503	1096	28	certain	certain	ADJ
ftr-503	1096	29	to	to	PART
ftr-503	1096	30	occur	occur	VERB
ftr-503	1096	31	in	in	ADP
ftr-503	1096	32	those	those	DET
ftr-503	1096	33	cases	case	NOUN
ftr-503	1096	34	even	even	ADV
ftr-503	1096	35	though	though	SCONJ
ftr-503	1096	36	the	the	DET
ftr-503	1096	37	donees	donee	NOUN
ftr-503	1096	38	possessed	possess	VERB
ftr-503	1096	39	sufficient	sufficient	ADJ
ftr-503	1096	40	stock	stock	NOUN
ftr-503	1096	41	to	to	PART
ftr-503	1096	42	prevent	prevent	VERB
ftr-503	1096	43	the	the	DET
ftr-503	1096	44	liquidations	liquidation	NOUN
ftr-503	1096	45	had	have	VERB
ftr-503	1096	46	they	they	PRON
ftr-503	1096	47	so	so	ADV
ftr-503	1096	48	desired	desire	VERB
ftr-503	1096	49	.	.	PUNCT
ftr-503	1097	1	jones	jones	PROPN
ftr-503	1097	2	,	,	PUNCT
ftr-503	1097	3	531	531	NUM
ftr-503	1097	4	f.2d	f.2d	X
ftr-503	1097	5	at	at	ADP
ftr-503	1097	6	1345	1345	NUM
ftr-503	1097	7	-	-	SYM
ftr-503	1097	8	46	46	NUM
ftr-503	1097	9	(	(	PUNCT
ftr-503	1097	10	donees	donee	NOUN
ftr-503	1097	11	together	together	ADV
ftr-503	1097	12	with	with	ADP
ftr-503	1097	13	shareholders	shareholder	NOUN
ftr-503	1097	14	,	,	PUNCT
ftr-503	1097	15	other	other	ADJ
ftr-503	1097	16	than	than	ADP
ftr-503	1097	17	donor	donor	NOUN
ftr-503	1097	18	,	,	PUNCT
ftr-503	1097	19	could	could	AUX
ftr-503	1097	20	stop	stop	VERB
ftr-503	1097	21	liquidation	liquidation	NOUN
ftr-503	1097	22	)	)	PUNCT
ftr-503	1097	23	;	;	PUNCT
ftr-503	1098	1	allen	allen	PROPN
ftr-503	1098	2	.	.	PROPN
ftr-503	1098	3	66	66	NUM
ftr-503	1098	4	t.c	t.c	PROPN
ftr-503	1098	5	.	.	PUNCT
ftr-503	1099	1	at	at	ADP
ftr-503	1099	2	347	347	NUM
ftr-503	1099	3	-	-	SYM
ftr-503	1099	4	48	48	NUM
ftr-503	1099	5	(	(	PUNCT
ftr-503	1099	6	donee	donee	NOUN
ftr-503	1099	7	received	receive	VERB
ftr-503	1099	8	controlling	control	VERB
ftr-503	1099	9	stock	stock	NOUN
ftr-503	1099	10	interest	interest	NOUN
ftr-503	1099	11	)	)	PUNCT
ftr-503	1099	12	.	.	PUNCT
ftr-503	1100	1	19931	19931	NUM
ftr-503	1100	2	florida	florida	PROPN
ftr-503	1100	3	tax	tax	NOUN
ftr-503	1100	4	review	review	NOUN
ftr-503	1100	5	attempting	attempt	VERB
ftr-503	1100	6	to	to	PART
ftr-503	1100	7	shift	shift	VERB
ftr-503	1100	8	income	income	NOUN
ftr-503	1100	9	to	to	ADP
ftr-503	1100	10	a	a	DET
ftr-503	1100	11	lower	low	ADJ
ftr-503	1100	12	tax	tax	NOUN
ftr-503	1100	13	bracket	bracket	NOUN
ftr-503	1100	14	taxpayer	taxpayer	NOUN
ftr-503	1100	15	through	through	ADP
ftr-503	1100	16	a	a	DET
ftr-503	1100	17	gratuitous	gratuitous	ADJ
ftr-503	1100	18	assignment	assignment	NOUN
ftr-503	1100	19	but	but	CCONJ
ftr-503	1100	20	decline	decline	VERB
ftr-503	1100	21	to	to	PART
ftr-503	1100	22	apply	apply	VERB
ftr-503	1100	23	it	it	PRON
ftr-503	1100	24	where	where	SCONJ
ftr-503	1100	25	the	the	DET
ftr-503	1100	26	taxpayer	taxpayer	NOUN
ftr-503	1100	27	sells	sell	VERB
ftr-503	1100	28	his	his	PRON
ftr-503	1100	29	stock	stock	NOUN
ftr-503	1100	30	for	for	ADP
ftr-503	1100	31	full	full	ADJ
ftr-503	1100	32	value	value	NOUN
ftr-503	1100	33	in	in	ADP
ftr-503	1100	34	an	an	DET
ftr-503	1100	35	attempt	attempt	NOUN
ftr-503	1100	36	to	to	PART
ftr-503	1100	37	spread	spread	VERB
ftr-503	1100	38	out	out	ADP
ftr-503	1100	39	recognition	recognition	NOUN
ftr-503	1100	40	of	of	ADP
ftr-503	1100	41	his	his	PRON
ftr-503	1100	42	gain.223	gain.223	NOUN
ftr-503	1100	43	although	although	SCONJ
ftr-503	1100	44	the	the	DET
ftr-503	1100	45	courts	court	NOUN
ftr-503	1100	46	have	have	AUX
ftr-503	1100	47	not	not	PART
ftr-503	1100	48	articulated	articulate	VERB
ftr-503	1100	49	their	their	PRON
ftr-503	1100	50	reason	reason	NOUN
ftr-503	1100	51	for	for	ADP
ftr-503	1100	52	refusing	refuse	VERB
ftr-503	1100	53	to	to	PART
ftr-503	1100	54	apply	apply	VERB
ftr-503	1100	55	the	the	DET
ftr-503	1100	56	doctrine	doctrine	NOUN
ftr-503	1100	57	in	in	ADP
ftr-503	1100	58	the	the	DET
ftr-503	1100	59	latter	latter	ADJ
ftr-503	1100	60	case	case	NOUN
ftr-503	1100	61	,	,	PUNCT
ftr-503	1100	62	it	it	PRON
ftr-503	1100	63	is	be	AUX
ftr-503	1100	64	undoubtedly	undoubtedly	ADV
ftr-503	1100	65	due	due	ADJ
ftr-503	1100	66	to	to	ADP
ftr-503	1100	67	their	their	PRON
ftr-503	1100	68	perception	perception	NOUN
ftr-503	1100	69	-	-	PUNCT
ftr-503	1100	70	perhaps	perhaps	ADV
ftr-503	1100	71	unconscious	unconscious	ADJ
ftr-503	1100	72	-	-	PUNCT
ftr-503	1100	73	that	that	SCONJ
ftr-503	1100	74	no	no	DET
ftr-503	1100	75	vital	vital	ADJ
ftr-503	1100	76	tax	tax	NOUN
ftr-503	1100	77	policy	policy	NOUN
ftr-503	1100	78	is	be	AUX
ftr-503	1100	79	at	at	ADP
ftr-503	1100	80	stake	stake	NOUN
ftr-503	1100	81	where	where	SCONJ
ftr-503	1100	82	the	the	DET
ftr-503	1100	83	taxpayer	taxpayer	NOUN
ftr-503	1100	84	merely	merely	ADV
ftr-503	1100	85	attempts	attempt	VERB
ftr-503	1100	86	to	to	PART
ftr-503	1100	87	achieve	achieve	VERB
ftr-503	1100	88	a	a	DET
ftr-503	1100	89	tax	tax	NOUN
ftr-503	1100	90	savings	saving	NOUN
ftr-503	1100	91	through	through	ADP
ftr-503	1100	92	deferring	defer	VERB
ftr-503	1100	93	the	the	DET
ftr-503	1100	94	receipt	receipt	NOUN
ftr-503	1100	95	of	of	ADP
ftr-503	1100	96	his	his	PRON
ftr-503	1100	97	income	income	NOUN
ftr-503	1100	98	.	.	PUNCT
ftr-503	1101	1	the	the	DET
ftr-503	1101	2	treasury	treasury	NOUN
ftr-503	1101	3	succeeded	succeed	VERB
ftr-503	1101	4	in	in	ADP
ftr-503	1101	5	having	have	VERB
ftr-503	1101	6	the	the	DET
ftr-503	1101	7	rushing	rushing	NOUN
ftr-503	1101	8	result	result	NOUN
ftr-503	1101	9	legislatively	legislatively	ADV
ftr-503	1101	10	modified	modify	VERB
ftr-503	1101	11	in	in	ADP
ftr-503	1101	12	the	the	DET
ftr-503	1101	13	installment	installment	NOUN
ftr-503	1101	14	sales	sale	NOUN
ftr-503	1101	15	revision	revision	NOUN
ftr-503	1101	16	act	act	NOUN
ftr-503	1101	17	of	of	ADP
ftr-503	1101	18	1980.224	1980.224	NUM
ftr-503	1101	19	the	the	DET
ftr-503	1101	20	treasury	treasury	NOUN
ftr-503	1101	21	was	be	AUX
ftr-503	1101	22	not	not	PART
ftr-503	1101	23	concerned	concerned	ADJ
ftr-503	1101	24	that	that	SCONJ
ftr-503	1101	25	taxpayers	taxpayer	NOUN
ftr-503	1101	26	could	could	AUX
ftr-503	1101	27	transform	transform	VERB
ftr-503	1101	28	an	an	DET
ftr-503	1101	29	immediately	immediately	ADV
ftr-503	1101	30	recognizable	recognizable	ADJ
ftr-503	1101	31	gain	gain	NOUN
ftr-503	1101	32	into	into	ADP
ftr-503	1101	33	a	a	DET
ftr-503	1101	34	deferred	deferred	ADJ
ftr-503	1101	35	gain	gain	NOUN
ftr-503	1101	36	,	,	PUNCT
ftr-503	1101	37	but	but	CCONJ
ftr-503	1101	38	that	that	SCONJ
ftr-503	1101	39	a	a	DET
ftr-503	1101	40	group	group	NOUN
ftr-503	1101	41	comprising	comprise	VERB
ftr-503	1101	42	a	a	DET
ftr-503	1101	43	single	single	ADJ
ftr-503	1101	44	economic	economic	ADJ
ftr-503	1101	45	unit	unit	NOUN
ftr-503	1101	46	(	(	PUNCT
ftr-503	1101	47	such	such	ADJ
ftr-503	1101	48	as	as	ADP
ftr-503	1101	49	a	a	DET
ftr-503	1101	50	family	family	NOUN
ftr-503	1101	51	)	)	PUNCT
ftr-503	1101	52	could	could	AUX
ftr-503	1101	53	enjoy	enjoy	VERB
ftr-503	1101	54	immediate	immediate	ADJ
ftr-503	1101	55	receipt	receipt	NOUN
ftr-503	1101	56	of	of	ADP
ftr-503	1101	57	the	the	DET
ftr-503	1101	58	proceeds	proceed	NOUN
ftr-503	1101	59	while	while	SCONJ
ftr-503	1101	60	recognizing	recognize	VERB
ftr-503	1101	61	the	the	DET
ftr-503	1101	62	gain	gain	NOUN
ftr-503	1101	63	on	on	ADP
ftr-503	1101	64	a	a	DET
ftr-503	1101	65	deferred	defer	VERB
ftr-503	1101	66	basis.225	basis.225	NOUN
ftr-503	1101	67	thus	thus	ADV
ftr-503	1101	68	,	,	PUNCT
ftr-503	1101	69	the	the	DET
ftr-503	1101	70	statute	statute	NOUN
ftr-503	1101	71	was	be	AUX
ftr-503	1101	72	amended	amend	VERB
ftr-503	1101	73	to	to	PART
ftr-503	1101	74	provide	provide	VERB
ftr-503	1101	75	that	that	SCONJ
ftr-503	1101	76	where	where	SCONJ
ftr-503	1101	77	a	a	DET
ftr-503	1101	78	taxpayer	taxpayer	NOUN
ftr-503	1101	79	sold	sell	VERB
ftr-503	1101	80	property	property	NOUN
ftr-503	1101	81	on	on	ADP
ftr-503	1101	82	an	an	DET
ftr-503	1101	83	installment	installment	NOUN
ftr-503	1101	84	sales	sale	NOUN
ftr-503	1101	85	basis	basis	NOUN
ftr-503	1101	86	to	to	ADP
ftr-503	1101	87	a	a	DET
ftr-503	1101	88	"	"	PUNCT
ftr-503	1101	89	related	related	ADJ
ftr-503	1101	90	person	person	NOUN
ftr-503	1101	91	,	,	PUNCT
ftr-503	1101	92	"	"	PUNCT
ftr-503	1101	93	and	and	CCONJ
ftr-503	1101	94	the	the	DET
ftr-503	1101	95	"	"	PUNCT
ftr-503	1101	96	related	related	ADJ
ftr-503	1101	97	person	person	NOUN
ftr-503	1101	98	"	"	PUNCT
ftr-503	1101	99	resold	resold	VERB
ftr-503	1101	100	the	the	DET
ftr-503	1101	101	property	property	NOUN
ftr-503	1101	102	within	within	ADP
ftr-503	1101	103	two	two	NUM
ftr-503	1101	104	years	year	NOUN
ftr-503	1101	105	,	,	PUNCT
ftr-503	1101	106	the	the	DET
ftr-503	1101	107	taxpayer	taxpayer	NOUN
ftr-503	1101	108	would	would	AUX
ftr-503	1101	109	recognize	recognize	VERB
ftr-503	1101	110	his	his	PRON
ftr-503	1101	111	gain	gain	NOUN
ftr-503	1101	112	at	at	ADP
ftr-503	1101	113	the	the	DET
ftr-503	1101	114	time	time	NOUN
ftr-503	1101	115	the	the	DET
ftr-503	1101	116	"	"	PUNCT
ftr-503	1101	117	related	related	ADJ
ftr-503	1101	118	person	person	NOUN
ftr-503	1101	119	"	"	PUNCT
ftr-503	1101	120	realized	realize	VERB
ftr-503	1101	121	his	his	PRON
ftr-503	1101	122	gain	gain	NOUN
ftr-503	1101	123	(	(	PUNCT
ftr-503	1101	124	if	if	SCONJ
ftr-503	1101	125	that	that	PRON
ftr-503	1101	126	resulted	result	VERB
ftr-503	1101	127	in	in	ADP
ftr-503	1101	128	earlier	early	ADJ
ftr-503	1101	129	recognition	recognition	NOUN
ftr-503	1101	130	of	of	ADP
ftr-503	1101	131	the	the	DET
ftr-503	1101	132	gain).226	gain).226	PROPN
ftr-503	1101	133	"	"	PUNCT
ftr-503	1101	134	related	related	ADJ
ftr-503	1101	135	person	person	NOUN
ftr-503	1101	136	"	"	PUNCT
ftr-503	1101	137	was	be	AUX
ftr-503	1101	138	defined	define	VERB
ftr-503	1101	139	to	to	PART
ftr-503	1101	140	include	include	VERB
ftr-503	1101	141	,	,	PUNCT
ftr-503	1101	142	among	among	ADP
ftr-503	1101	143	others	other	NOUN
ftr-503	1101	144	,	,	PUNCT
ftr-503	1101	145	members	member	NOUN
ftr-503	1101	146	of	of	ADP
ftr-503	1101	147	the	the	DET
ftr-503	1101	148	same	same	ADJ
ftr-503	1101	149	family	family	NOUN
ftr-503	1101	150	and	and	CCONJ
ftr-503	1101	151	trusts	trust	NOUN
ftr-503	1101	152	for	for	ADP
ftr-503	1101	153	the	the	DET
ftr-503	1101	154	benefit	benefit	NOUN
ftr-503	1101	155	of	of	ADP
ftr-503	1101	156	family	family	NOUN
ftr-503	1101	157	members.227	members.227	NOUN
ftr-503	1101	158	thus	thus	ADV
ftr-503	1101	159	the	the	DET
ftr-503	1101	160	result	result	NOUN
ftr-503	1101	161	in	in	ADP
ftr-503	1101	162	rushing	rush	VERB
ftr-503	1101	163	under	under	ADP
ftr-503	1101	164	the	the	DET
ftr-503	1101	165	current	current	ADJ
ftr-503	1101	166	law	law	NOUN
ftr-503	1101	167	would	would	AUX
ftr-503	1101	168	be	be	AUX
ftr-503	1101	169	different	different	ADJ
ftr-503	1101	170	:	:	PUNCT
ftr-503	1101	171	the	the	DET
ftr-503	1101	172	taxpayers	taxpayer	NOUN
ftr-503	1101	173	would	would	AUX
ftr-503	1101	174	have	have	AUX
ftr-503	1101	175	recognized	recognize	VERB
ftr-503	1101	176	gain	gain	NOUN
ftr-503	1101	177	at	at	ADP
ftr-503	1101	178	the	the	DET
ftr-503	1101	179	time	time	NOUN
ftr-503	1101	180	the	the	DET
ftr-503	1101	181	trusts	trust	NOUN
ftr-503	1101	182	for	for	ADP
ftr-503	1101	183	the	the	DET
ftr-503	1101	184	benefit	benefit	NOUN
ftr-503	1101	185	of	of	ADP
ftr-503	1101	186	their	their	PRON
ftr-503	1101	187	children	child	NOUN
ftr-503	1101	188	223	223	NUM
ftr-503	1101	189	.	.	PUNCT
ftr-503	1102	1	in	in	ADP
ftr-503	1102	2	hudspeth	hudspeth	PROPN
ftr-503	1102	3	,	,	PUNCT
ftr-503	1102	4	the	the	DET
ftr-503	1102	5	court	court	NOUN
ftr-503	1102	6	noted	note	VERB
ftr-503	1102	7	that	that	SCONJ
ftr-503	1102	8	the	the	DET
ftr-503	1102	9	failure	failure	NOUN
ftr-503	1102	10	to	to	PART
ftr-503	1102	11	apply	apply	VERB
ftr-503	1102	12	the	the	DET
ftr-503	1102	13	assignment	assignment	NOUN
ftr-503	1102	14	of	of	ADP
ftr-503	1102	15	income	income	NOUN
ftr-503	1102	16	doctrine	doctrine	NOUN
ftr-503	1102	17	in	in	ADP
ftr-503	1102	18	rushing	rush	VERB
ftr-503	1102	19	only	only	ADV
ftr-503	1102	20	permitted	permit	VERB
ftr-503	1102	21	the	the	DET
ftr-503	1102	22	taxpayers	taxpayer	NOUN
ftr-503	1102	23	to	to	PART
ftr-503	1102	24	defer	defer	VERB
ftr-503	1102	25	recognition	recognition	NOUN
ftr-503	1102	26	of	of	ADP
ftr-503	1102	27	their	their	PRON
ftr-503	1102	28	gain	gain	NOUN
ftr-503	1102	29	and	and	CCONJ
ftr-503	1102	30	had	have	VERB
ftr-503	1102	31	"	"	PUNCT
ftr-503	1102	32	no	no	DET
ftr-503	1102	33	effect	effect	NOUN
ftr-503	1102	34	on	on	ADP
ftr-503	1102	35	the	the	DET
ftr-503	1102	36	character	character	NOUN
ftr-503	1102	37	or	or	CCONJ
ftr-503	1102	38	total	total	ADJ
ftr-503	1102	39	amount	amount	NOUN
ftr-503	1102	40	of	of	ADP
ftr-503	1102	41	gain	gain	NOUN
ftr-503	1102	42	eventually	eventually	ADV
ftr-503	1102	43	recognized	recognize	VERB
ftr-503	1102	44	"	"	PUNCT
ftr-503	1102	45	whereas	whereas	SCONJ
ftr-503	1102	46	a	a	DET
ftr-503	1102	47	failure	failure	NOUN
ftr-503	1102	48	to	to	PART
ftr-503	1102	49	apply	apply	VERB
ftr-503	1102	50	the	the	DET
ftr-503	1102	51	doctrine	doctrine	NOUN
ftr-503	1102	52	where	where	SCONJ
ftr-503	1102	53	the	the	DET
ftr-503	1102	54	taxpayers	taxpayer	NOUN
ftr-503	1102	55	gave	give	VERB
ftr-503	1102	56	the	the	DET
ftr-503	1102	57	stock	stock	NOUN
ftr-503	1102	58	to	to	ADP
ftr-503	1102	59	charity	charity	NOUN
ftr-503	1102	60	would	would	AUX
ftr-503	1102	61	enable	enable	VERB
ftr-503	1102	62	the	the	DET
ftr-503	1102	63	taxpayers	taxpayer	NOUN
ftr-503	1102	64	to	to	PART
ftr-503	1102	65	avoid	avoid	VERB
ftr-503	1102	66	recognition	recognition	NOUN
ftr-503	1102	67	of	of	ADP
ftr-503	1102	68	the	the	DET
ftr-503	1102	69	gain	gain	NOUN
ftr-503	1102	70	on	on	ADP
ftr-503	1102	71	liquidation	liquidation	NOUN
ftr-503	1102	72	entirely	entirely	ADV
ftr-503	1102	73	.	.	PUNCT
ftr-503	1103	1	hudspeth	hudspeth	PROPN
ftr-503	1103	2	,	,	PUNCT
ftr-503	1103	3	471	471	NUM
ftr-503	1103	4	f.2d	f.2d	NOUN
ftr-503	1103	5	at	at	ADP
ftr-503	1103	6	278	278	NUM
ftr-503	1103	7	.	.	PUNCT
ftr-503	1104	1	224	224	NUM
ftr-503	1104	2	.	.	PUNCT
ftr-503	1105	1	pub	pub	NOUN
ftr-503	1105	2	.	.	PUNCT
ftr-503	1106	1	l.	l.	PROPN
ftr-503	1106	2	no	no	INTJ
ftr-503	1106	3	.	.	PROPN
ftr-503	1107	1	96	96	NUM
ftr-503	1107	2	-	-	SYM
ftr-503	1107	3	471	471	NUM
ftr-503	1107	4	,	,	PUNCT
ftr-503	1107	5	94	94	NUM
ftr-503	1107	6	stat	stat	NOUN
ftr-503	1107	7	.	.	PUNCT
ftr-503	1108	1	2247	2247	NUM
ftr-503	1108	2	(	(	PUNCT
ftr-503	1108	3	codified	codify	VERB
ftr-503	1108	4	as	as	SCONJ
ftr-503	1108	5	amended	amend	VERB
ftr-503	1108	6	in	in	ADP
ftr-503	1108	7	scattered	scatter	VERB
ftr-503	1108	8	sections	section	NOUN
ftr-503	1108	9	of	of	ADP
ftr-503	1108	10	26	26	NUM
ftr-503	1108	11	u.s.c	u.s.c	ADJ
ftr-503	1108	12	.	.	PUNCT
ftr-503	1108	13	)	)	PUNCT
ftr-503	1108	14	.	.	PUNCT
ftr-503	1109	1	225	225	NUM
ftr-503	1109	2	.	.	PUNCT
ftr-503	1110	1	the	the	DET
ftr-503	1110	2	installment	installment	NOUN
ftr-503	1110	3	method	method	NOUN
ftr-503	1110	4	is	be	AUX
ftr-503	1110	5	currently	currently	ADV
ftr-503	1110	6	abused	abuse	VERB
ftr-503	1110	7	by	by	ADP
ftr-503	1110	8	taxpayers	taxpayer	NOUN
ftr-503	1110	9	who	who	PRON
ftr-503	1110	10	sell	sell	VERB
ftr-503	1110	11	appreciated	appreciated	ADJ
ftr-503	1110	12	property	property	NOUN
ftr-503	1110	13	to	to	ADP
ftr-503	1110	14	related	related	ADJ
ftr-503	1110	15	persons	person	NOUN
ftr-503	1110	16	(	(	PUNCT
ftr-503	1110	17	for	for	ADP
ftr-503	1110	18	example	example	NOUN
ftr-503	1110	19	,	,	PUNCT
ftr-503	1110	20	a	a	DET
ftr-503	1110	21	trust	trust	NOUN
ftr-503	1110	22	set	set	VERB
ftr-503	1110	23	up	up	ADP
ftr-503	1110	24	for	for	ADP
ftr-503	1110	25	the	the	DET
ftr-503	1110	26	benefit	benefit	NOUN
ftr-503	1110	27	of	of	ADP
ftr-503	1110	28	the	the	DET
ftr-503	1110	29	seller	seller	NOUN
ftr-503	1110	30	's	's	PART
ftr-503	1110	31	children	child	NOUN
ftr-503	1110	32	)	)	PUNCT
ftr-503	1110	33	,	,	PUNCT
ftr-503	1110	34	who	who	PRON
ftr-503	1110	35	immediately	immediately	ADV
ftr-503	1110	36	resell	resell	VERB
ftr-503	1110	37	the	the	DET
ftr-503	1110	38	property	property	NOUN
ftr-503	1110	39	to	to	ADP
ftr-503	1110	40	a	a	DET
ftr-503	1110	41	third	third	ADJ
ftr-503	1110	42	party	party	NOUN
ftr-503	1110	43	as	as	ADP
ftr-503	1110	44	a	a	DET
ftr-503	1110	45	part	part	NOUN
ftr-503	1110	46	of	of	ADP
ftr-503	1110	47	a	a	DET
ftr-503	1110	48	prearranged	prearranged	ADJ
ftr-503	1110	49	transaction	transaction	NOUN
ftr-503	1110	50	.	.	PUNCT
ftr-503	1111	1	the	the	DET
ftr-503	1111	2	original	original	ADJ
ftr-503	1111	3	seller	seller	NOUN
ftr-503	1111	4	defers	defer	VERB
ftr-503	1111	5	recognition	recognition	NOUN
ftr-503	1111	6	of	of	ADP
ftr-503	1111	7	gain	gain	NOUN
ftr-503	1111	8	.	.	PUNCT
ftr-503	1112	1	the	the	DET
ftr-503	1112	2	related	related	ADJ
ftr-503	1112	3	person	person	NOUN
ftr-503	1112	4	receives	receive	VERB
ftr-503	1112	5	the	the	DET
ftr-503	1112	6	full	full	ADJ
ftr-503	1112	7	sale	sale	NOUN
ftr-503	1112	8	proceeds	proceed	NOUN
ftr-503	1112	9	tax	tax	NOUN
ftr-503	1112	10	free	free	ADJ
ftr-503	1112	11	because	because	SCONJ
ftr-503	1112	12	the	the	DET
ftr-503	1112	13	tax	tax	NOUN
ftr-503	1112	14	basis	basis	NOUN
ftr-503	1112	15	of	of	ADP
ftr-503	1112	16	the	the	DET
ftr-503	1112	17	property	property	NOUN
ftr-503	1112	18	in	in	ADP
ftr-503	1112	19	the	the	DET
ftr-503	1112	20	hands	hand	NOUN
ftr-503	1112	21	of	of	ADP
ftr-503	1112	22	the	the	DET
ftr-503	1112	23	related	related	ADJ
ftr-503	1112	24	person	person	NOUN
ftr-503	1112	25	is	be	AUX
ftr-503	1112	26	its	its	PRON
ftr-503	1112	27	purchase	purchase	NOUN
ftr-503	1112	28	price	price	NOUN
ftr-503	1112	29	.	.	PUNCT
ftr-503	1113	1	thus	thus	ADV
ftr-503	1113	2	,	,	PUNCT
ftr-503	1113	3	the	the	DET
ftr-503	1113	4	economic	economic	ADJ
ftr-503	1113	5	unit	unit	NOUN
ftr-503	1113	6	comprised	comprise	VERB
ftr-503	1113	7	of	of	ADP
ftr-503	1113	8	the	the	DET
ftr-503	1113	9	two	two	NUM
ftr-503	1113	10	related	related	ADJ
ftr-503	1113	11	persons	person	NOUN
ftr-503	1113	12	has	have	VERB
ftr-503	1113	13	cash	cash	NOUN
ftr-503	1113	14	equal	equal	ADJ
ftr-503	1113	15	to	to	ADP
ftr-503	1113	16	the	the	DET
ftr-503	1113	17	value	value	NOUN
ftr-503	1113	18	of	of	ADP
ftr-503	1113	19	the	the	DET
ftr-503	1113	20	property	property	NOUN
ftr-503	1113	21	while	while	SCONJ
ftr-503	1113	22	deferring	defer	VERB
ftr-503	1113	23	taxation	taxation	NOUN
ftr-503	1113	24	of	of	ADP
ftr-503	1113	25	the	the	DET
ftr-503	1113	26	gain	gain	NOUN
ftr-503	1113	27	which	which	PRON
ftr-503	1113	28	would	would	AUX
ftr-503	1113	29	have	have	AUX
ftr-503	1113	30	been	be	AUX
ftr-503	1113	31	immediately	immediately	ADV
ftr-503	1113	32	recognized	recognize	VERB
ftr-503	1113	33	had	have	VERB
ftr-503	1113	34	the	the	DET
ftr-503	1113	35	initial	initial	ADJ
ftr-503	1113	36	sale	sale	NOUN
ftr-503	1113	37	been	be	AUX
ftr-503	1113	38	for	for	ADP
ftr-503	1113	39	cash	cash	NOUN
ftr-503	1113	40	.	.	PUNCT
ftr-503	1114	1	installment	installment	NOUN
ftr-503	1114	2	sales	sale	NOUN
ftr-503	1114	3	revision	revision	NOUN
ftr-503	1114	4	act	act	NOUN
ftr-503	1114	5	of	of	ADP
ftr-503	1114	6	1980	1980	NUM
ftr-503	1114	7	and	and	CCONJ
ftr-503	1114	8	minor	minor	ADJ
ftr-503	1114	9	bills	bill	NOUN
ftr-503	1114	10	:	:	PUNCT
ftr-503	1114	11	hearings	hearing	NOUN
ftr-503	1114	12	on	on	ADP
ftr-503	1114	13	h.r	h.r	PROPN
ftr-503	1114	14	.	.	PROPN
ftr-503	1114	15	6883	6883	NUM
ftr-503	1114	16	,	,	PUNCT
ftr-503	1114	17	h.r	h.r	PROPN
ftr-503	1114	18	.	.	PROPN
ftr-503	1114	19	5616	5616	NUM
ftr-503	1114	20	,	,	PUNCT
ftr-503	1114	21	h.r	h.r	PROPN
ftr-503	1114	22	.	.	PROPN
ftr-503	1114	23	5729	5729	NUM
ftr-503	1114	24	,	,	PUNCT
ftr-503	1114	25	h.r	h.r	PROPN
ftr-503	1114	26	.	.	PROPN
ftr-503	1114	27	6039	6039	NUM
ftr-503	1114	28	,	,	PUNCT
ftr-503	1114	29	h.r	h.r	PROPN
ftr-503	1114	30	.	.	PROPN
ftr-503	1114	31	6140	6140	NUM
ftr-503	1114	32	,	,	PUNCT
ftr-503	1114	33	h.r	h.r	PROPN
ftr-503	1114	34	.	.	PROPN
ftr-503	1114	35	6247	6247	NUM
ftr-503	1114	36	,	,	PUNCT
ftr-503	1114	37	h.r	h.r	PROPN
ftr-503	1114	38	.	.	PROPN
ftr-503	1114	39	6824	6824	NUM
ftr-503	1114	40	,	,	PUNCT
ftr-503	1114	41	and	and	CCONJ
ftr-503	1114	42	h.r	h.r	PROPN
ftr-503	1114	43	.	.	PROPN
ftr-503	1114	44	7009	7009	NUM
ftr-503	1114	45	before	before	ADP
ftr-503	1114	46	the	the	DET
ftr-503	1114	47	subcomm	subcomm	NOUN
ftr-503	1114	48	.	.	PUNCT
ftr-503	1115	1	on	on	ADP
ftr-503	1115	2	select	select	ADJ
ftr-503	1115	3	revenue	revenue	NOUN
ftr-503	1115	4	measures	measure	NOUN
ftr-503	1115	5	of	of	ADP
ftr-503	1115	6	the	the	DET
ftr-503	1115	7	house	house	NOUN
ftr-503	1115	8	ways	way	NOUN
ftr-503	1115	9	and	and	CCONJ
ftr-503	1115	10	means	mean	VERB
ftr-503	1115	11	committee	committee	NOUN
ftr-503	1115	12	,	,	PUNCT
ftr-503	1115	13	96th	96th	ADJ
ftr-503	1115	14	cong	cong	NOUN
ftr-503	1115	15	.	.	PROPN
ftr-503	1115	16	,	,	PUNCT
ftr-503	1115	17	2d	2d	PROPN
ftr-503	1115	18	sess	sess	NOUN
ftr-503	1115	19	.	.	PUNCT
ftr-503	1116	1	25	25	NUM
ftr-503	1116	2	,	,	PUNCT
ftr-503	1116	3	27	27	NUM
ftr-503	1116	4	(	(	PUNCT
ftr-503	1116	5	1980	1980	NUM
ftr-503	1116	6	)	)	PUNCT
ftr-503	1116	7	(	(	PUNCT
ftr-503	1116	8	statement	statement	NOUN
ftr-503	1116	9	of	of	ADP
ftr-503	1116	10	harry	harry	PROPN
ftr-503	1116	11	l.	l.	PROPN
ftr-503	1116	12	gutman	gutman	PROPN
ftr-503	1116	13	,	,	PUNCT
ftr-503	1116	14	deputy	deputy	NOUN
ftr-503	1116	15	tax	tax	NOUN
ftr-503	1116	16	legislative	legislative	ADJ
ftr-503	1116	17	counsel	counsel	NOUN
ftr-503	1116	18	,	,	PUNCT
ftr-503	1116	19	treas	treas	PROPN
ftr-503	1116	20	.	.	PUNCT
ftr-503	1117	1	dep't	dep't	NOUN
ftr-503	1117	2	)	)	PUNCT
ftr-503	1117	3	.	.	PUNCT
ftr-503	1118	1	226	226	NUM
ftr-503	1118	2	.	.	PUNCT
ftr-503	1118	3	irc	irc	PROPN
ftr-503	1118	4	§	§	PROPN
ftr-503	1118	5	453(e	453(e	PROPN
ftr-503	1118	6	)	)	PUNCT
ftr-503	1118	7	.	.	PUNCT
ftr-503	1119	1	227	227	NUM
ftr-503	1119	2	.	.	PUNCT
ftr-503	1119	3	irc	irc	PROPN
ftr-503	1119	4	§	§	PROPN
ftr-503	1119	5	453(f)(1	453(f)(1	PROPN
ftr-503	1119	6	)	)	PUNCT
ftr-503	1119	7	.	.	PUNCT
ftr-503	1120	1	[	[	X
ftr-503	1120	2	vol	vol	X
ftr-503	1120	3	1:11	1:11	NUM
ftr-503	1120	4	scluzeer	scluzeer	NOUN
ftr-503	1120	5	v.	v.	ADP
ftr-503	1120	6	conunissioner	conunissioner	PROPN
ftr-503	1120	7	recognized	recognize	VERB
ftr-503	1120	8	their	their	PRON
ftr-503	1120	9	gain	gain	NOUN
ftr-503	1120	10	,	,	PUNCT
ftr-503	1120	11	that	that	ADV
ftr-503	1120	12	is	is	ADV
ftr-503	1120	13	,	,	PUNCT
ftr-503	1120	14	at	at	ADP
ftr-503	1120	15	the	the	DET
ftr-503	1120	16	time	time	NOUN
ftr-503	1120	17	of	of	ADP
ftr-503	1120	18	the	the	DET
ftr-503	1120	19	liquidations	liquidation	NOUN
ftr-503	1120	20	.	.	PUNCT
ftr-503	1121	1	note	note	NOUN
ftr-503	1121	2	,	,	PUNCT
ftr-503	1121	3	however	however	ADV
ftr-503	1121	4	,	,	PUNCT
ftr-503	1121	5	that	that	SCONJ
ftr-503	1121	6	the	the	DET
ftr-503	1121	7	statute	statute	NOUN
ftr-503	1121	8	applies	apply	VERB
ftr-503	1121	9	only	only	ADV
ftr-503	1121	10	when	when	SCONJ
ftr-503	1121	11	the	the	DET
ftr-503	1121	12	taxpayer	taxpayer	NOUN
ftr-503	1121	13	sells	sell	VERB
ftr-503	1121	14	to	to	ADP
ftr-503	1121	15	a	a	DET
ftr-503	1121	16	"	"	PUNCT
ftr-503	1121	17	related	related	ADJ
ftr-503	1121	18	person	person	NOUN
ftr-503	1121	19	"	"	PUNCT
ftr-503	1121	20	;	;	PUNCT
ftr-503	1121	21	it	it	PRON
ftr-503	1121	22	has	have	VERB
ftr-503	1121	23	no	no	DET
ftr-503	1121	24	application	application	NOUN
ftr-503	1121	25	to	to	ADP
ftr-503	1121	26	a	a	DET
ftr-503	1121	27	sale	sale	NOUN
ftr-503	1121	28	to	to	ADP
ftr-503	1121	29	an	an	DET
ftr-503	1121	30	unrelated	unrelated	ADJ
ftr-503	1121	31	person	person	NOUN
ftr-503	1121	32	.	.	PUNCT
ftr-503	1122	1	congress	congress	PROPN
ftr-503	1122	2	did	do	AUX
ftr-503	1122	3	not	not	PART
ftr-503	1122	4	revise	revise	VERB
ftr-503	1122	5	,	,	PUNCT
ftr-503	1122	6	nor	nor	CCONJ
ftr-503	1122	7	did	do	AUX
ftr-503	1122	8	the	the	DET
ftr-503	1122	9	treasury	treasury	PROPN
ftr-503	1122	10	seek	seek	VERB
ftr-503	1122	11	to	to	PART
ftr-503	1122	12	revise	revise	VERB
ftr-503	1122	13	,	,	PUNCT
ftr-503	1122	14	the	the	DET
ftr-503	1122	15	rule	rule	NOUN
ftr-503	1122	16	dealing	deal	VERB
ftr-503	1122	17	with	with	ADP
ftr-503	1122	18	sales	sale	NOUN
ftr-503	1122	19	to	to	ADP
ftr-503	1122	20	unrelated	unrelated	ADJ
ftr-503	1122	21	parties	party	NOUN
ftr-503	1122	22	.	.	PUNCT
ftr-503	1123	1	thus	thus	ADV
ftr-503	1123	2	,	,	PUNCT
ftr-503	1123	3	in	in	ADP
ftr-503	1123	4	sales	sale	NOUN
ftr-503	1123	5	to	to	ADP
ftr-503	1123	6	unrelated	unrelated	ADJ
ftr-503	1123	7	parties	party	NOUN
ftr-503	1123	8	,	,	PUNCT
ftr-503	1123	9	the	the	DET
ftr-503	1123	10	statute	statute	NOUN
ftr-503	1123	11	left	leave	VERB
ftr-503	1123	12	intact	intact	ADJ
ftr-503	1123	13	the	the	DET
ftr-503	1123	14	reasoning	reasoning	NOUN
ftr-503	1123	15	of	of	ADP
ftr-503	1123	16	rushing	rush	VERB
ftr-503	1123	17	that	that	SCONJ
ftr-503	1123	18	the	the	DET
ftr-503	1123	19	assignment	assignment	NOUN
ftr-503	1123	20	of	of	ADP
ftr-503	1123	21	income	income	NOUN
ftr-503	1123	22	doctrine	doctrine	NOUN
ftr-503	1123	23	has	have	VERB
ftr-503	1123	24	no	no	DET
ftr-503	1123	25	application	application	NOUN
ftr-503	1123	26	where	where	SCONJ
ftr-503	1123	27	a	a	DET
ftr-503	1123	28	party	party	NOUN
ftr-503	1123	29	sells	sell	VERB
ftr-503	1123	30	his	his	PRON
ftr-503	1123	31	right	right	NOUN
ftr-503	1123	32	to	to	PART
ftr-503	1123	33	income	income	VERB
ftr-503	1123	34	for	for	ADP
ftr-503	1123	35	fair	fair	ADJ
ftr-503	1123	36	consideration	consideration	NOUN
ftr-503	1123	37	on	on	ADP
ftr-503	1123	38	a	a	DET
ftr-503	1123	39	deferred	deferred	ADJ
ftr-503	1123	40	basis	basis	NOUN
ftr-503	1123	41	.	.	PUNCT
ftr-503	1124	1	some	some	DET
ftr-503	1124	2	additional	additional	ADJ
ftr-503	1124	3	support	support	NOUN
ftr-503	1124	4	for	for	ADP
ftr-503	1124	5	the	the	DET
ftr-503	1124	6	proposition	proposition	NOUN
ftr-503	1124	7	that	that	SCONJ
ftr-503	1124	8	the	the	DET
ftr-503	1124	9	assignment	assignment	NOUN
ftr-503	1124	10	of	of	ADP
ftr-503	1124	11	income	income	NOUN
ftr-503	1124	12	doctrine	doctrine	NOUN
ftr-503	1124	13	should	should	AUX
ftr-503	1124	14	not	not	PART
ftr-503	1124	15	be	be	AUX
ftr-503	1124	16	applied	apply	VERB
ftr-503	1124	17	where	where	SCONJ
ftr-503	1124	18	the	the	DET
ftr-503	1124	19	taxpayer	taxpayer	NOUN
ftr-503	1124	20	merely	merely	ADV
ftr-503	1124	21	seeks	seek	VERB
ftr-503	1124	22	to	to	PART
ftr-503	1124	23	defer	defer	VERB
ftr-503	1124	24	receipt	receipt	NOUN
ftr-503	1124	25	of	of	ADP
ftr-503	1124	26	his	his	PRON
ftr-503	1124	27	income	income	NOUN
ftr-503	1124	28	may	may	AUX
ftr-503	1124	29	be	be	AUX
ftr-503	1124	30	found	find	VERB
ftr-503	1124	31	in	in	ADP
ftr-503	1124	32	keller	keller	PROPN
ftr-503	1124	33	v.	v.	PROPN
ftr-503	1124	34	commissioner	commissioner	PROPN
ftr-503	1124	35	.	.	PUNCT
ftr-503	1124	36	'	'	PUNCT
ftr-503	1125	1	there	there	ADV
ftr-503	1125	2	the	the	DET
ftr-503	1125	3	taxpayer	taxpayer	NOUN
ftr-503	1125	4	carried	carry	VERB
ftr-503	1125	5	on	on	ADP
ftr-503	1125	6	his	his	PRON
ftr-503	1125	7	pathology	pathology	NOUN
ftr-503	1125	8	practice	practice	NOUN
ftr-503	1125	9	as	as	ADP
ftr-503	1125	10	an	an	DET
ftr-503	1125	11	employee	employee	NOUN
ftr-503	1125	12	of	of	ADP
ftr-503	1125	13	his	his	PRON
ftr-503	1125	14	wholly	wholly	ADV
ftr-503	1125	15	owned	own	VERB
ftr-503	1125	16	professional	professional	ADJ
ftr-503	1125	17	service	service	NOUN
ftr-503	1125	18	corporation	corporation	NOUN
ftr-503	1125	19	.	.	PUNCT
ftr-503	1125	20	'	'	PUNCT
ftr-503	1126	1	the	the	DET
ftr-503	1126	2	commissioner	commissioner	NOUN
ftr-503	1126	3	asserted	assert	VERB
ftr-503	1126	4	that	that	SCONJ
ftr-503	1126	5	the	the	DET
ftr-503	1126	6	taxpayer	taxpayer	NOUN
ftr-503	1126	7	was	be	AUX
ftr-503	1126	8	taxable	taxable	ADJ
ftr-503	1126	9	on	on	ADP
ftr-503	1126	10	all	all	DET
ftr-503	1126	11	earnings	earning	NOUN
ftr-503	1126	12	arising	arise	VERB
ftr-503	1126	13	from	from	ADP
ftr-503	1126	14	his	his	PRON
ftr-503	1126	15	practice	practice	NOUN
ftr-503	1126	16	under	under	ADP
ftr-503	1126	17	the	the	DET
ftr-503	1126	18	assignment	assignment	NOUN
ftr-503	1126	19	of	of	ADP
ftr-503	1126	20	income	income	NOUN
ftr-503	1126	21	doctrine	doctrine	NOUN
ftr-503	1126	22	,	,	PUNCT
ftr-503	1126	23	and	and	CCONJ
ftr-503	1126	24	not	not	PART
ftr-503	1126	25	merely	merely	ADV
ftr-503	1126	26	his	his	PRON
ftr-503	1126	27	salary	salary	NOUN
ftr-503	1126	28	.	.	PUNCT
ftr-503	1127	1	23	23	NUM
ftr-503	1127	2	'	'	PUNCT
ftr-503	1127	3	the	the	DET
ftr-503	1127	4	tax	tax	NOUN
ftr-503	1127	5	court	court	NOUN
ftr-503	1127	6	recognized	recognize	VERB
ftr-503	1127	7	that	that	SCONJ
ftr-503	1127	8	the	the	DET
ftr-503	1127	9	doctrine	doctrine	NOUN
ftr-503	1127	10	would	would	AUX
ftr-503	1127	11	apply	apply	VERB
ftr-503	1127	12	if	if	SCONJ
ftr-503	1127	13	his	his	PRON
ftr-503	1127	14	total	total	ADJ
ftr-503	1127	15	compensation	compensation	NOUN
ftr-503	1127	16	were	be	AUX
ftr-503	1127	17	less	less	ADJ
ftr-503	1127	18	than	than	ADP
ftr-503	1127	19	what	what	PRON
ftr-503	1127	20	he	he	PRON
ftr-503	1127	21	would	would	AUX
ftr-503	1127	22	have	have	AUX
ftr-503	1127	23	received	receive	VERB
ftr-503	1127	24	absent	absent	ADJ
ftr-503	1127	25	incorporation	incorporation	NOUN
ftr-503	1127	26	.	.	PUNCT
ftr-503	1127	27	"	"	PUNCT
ftr-503	1128	1	the	the	DET
ftr-503	1128	2	court	court	NOUN
ftr-503	1128	3	found	find	VERB
ftr-503	1128	4	,	,	PUNCT
ftr-503	1128	5	however	however	ADV
ftr-503	1128	6	,	,	PUNCT
ftr-503	1128	7	that	that	SCONJ
ftr-503	1128	8	his	his	PRON
ftr-503	1128	9	salary	salary	NOUN
ftr-503	1128	10	plus	plus	CCONJ
ftr-503	1128	11	the	the	DET
ftr-503	1128	12	amount	amount	NOUN
ftr-503	1128	13	the	the	DET
ftr-503	1128	14	corporation	corporation	NOUN
ftr-503	1128	15	contributed	contribute	VERB
ftr-503	1128	16	to	to	ADP
ftr-503	1128	17	the	the	DET
ftr-503	1128	18	qualified	qualified	ADJ
ftr-503	1128	19	retirement	retirement	NOUN
ftr-503	1128	20	plan	plan	NOUN
ftr-503	1128	21	on	on	ADP
ftr-503	1128	22	his	his	PRON
ftr-503	1128	23	behalf	behalf	NOUN
ftr-503	1128	24	plus	plus	CCONJ
ftr-503	1128	25	the	the	DET
ftr-503	1128	26	value	value	NOUN
ftr-503	1128	27	of	of	ADP
ftr-503	1128	28	the	the	DET
ftr-503	1128	29	corporation	corporation	NOUN
ftr-503	1128	30	's	's	PART
ftr-503	1128	31	medical	medical	ADJ
ftr-503	1128	32	reimbursement	reimbursement	NOUN
ftr-503	1128	33	plan	plan	NOUN
ftr-503	1128	34	approximated	approximate	VERB
ftr-503	1128	35	what	what	PRON
ftr-503	1128	36	he	he	PRON
ftr-503	1128	37	would	would	AUX
ftr-503	1128	38	have	have	AUX
ftr-503	1128	39	received	receive	VERB
ftr-503	1128	40	absent	absent	ADJ
ftr-503	1128	41	incorporation	incorporation	NOUN
ftr-503	1128	42	,	,	PUNCT
ftr-503	1128	43	and	and	CCONJ
ftr-503	1128	44	therefore	therefore	ADV
ftr-503	1128	45	the	the	DET
ftr-503	1128	46	doctrine	doctrine	NOUN
ftr-503	1128	47	did	do	AUX
ftr-503	1128	48	not	not	PART
ftr-503	1128	49	apply	apply	VERB
ftr-503	1128	50	.	.	PUNCT
ftr-503	1129	1	during	during	ADP
ftr-503	1129	2	the	the	DET
ftr-503	1129	3	years	year	NOUN
ftr-503	1129	4	in	in	ADP
ftr-503	1129	5	question	question	NOUN
ftr-503	1129	6	,	,	PUNCT
ftr-503	1129	7	the	the	DET
ftr-503	1129	8	amount	amount	NOUN
ftr-503	1129	9	of	of	ADP
ftr-503	1129	10	income	income	NOUN
ftr-503	1129	11	that	that	PRON
ftr-503	1129	12	could	could	AUX
ftr-503	1129	13	be	be	AUX
ftr-503	1129	14	deferred	defer	VERB
ftr-503	1129	15	through	through	ADP
ftr-503	1129	16	a	a	DET
ftr-503	1129	17	qualified	qualified	ADJ
ftr-503	1129	18	plan	plan	NOUN
ftr-503	1129	19	was	be	AUX
ftr-503	1129	20	much	much	ADV
ftr-503	1129	21	greater	great	ADJ
ftr-503	1129	22	in	in	ADP
ftr-503	1129	23	the	the	DET
ftr-503	1129	24	case	case	NOUN
ftr-503	1129	25	of	of	ADP
ftr-503	1129	26	an	an	DET
ftr-503	1129	27	employee	employee	NOUN
ftr-503	1129	28	than	than	ADP
ftr-503	1129	29	in	in	ADP
ftr-503	1129	30	the	the	DET
ftr-503	1129	31	case	case	NOUN
ftr-503	1129	32	of	of	ADP
ftr-503	1129	33	a	a	DET
ftr-503	1129	34	self	self	NOUN
ftr-503	1129	35	-	-	PUNCT
ftr-503	1129	36	employed	employ	VERB
ftr-503	1129	37	individual	individual	NOUN
ftr-503	1129	38	.	.	PUNCT
ftr-503	1130	1	dr	dr	PROPN
ftr-503	1130	2	.	.	PROPN
ftr-503	1130	3	keller	keller	PROPN
ftr-503	1130	4	's	's	PART
ftr-503	1130	5	arrangement	arrangement	NOUN
ftr-503	1130	6	thus	thus	ADV
ftr-503	1130	7	resulted	result	VERB
ftr-503	1130	8	in	in	ADP
ftr-503	1130	9	a	a	DET
ftr-503	1130	10	much	much	ADV
ftr-503	1130	11	greater	great	ADJ
ftr-503	1130	12	deferral	deferral	NOUN
ftr-503	1130	13	of	of	ADP
ftr-503	1130	14	income	income	NOUN
ftr-503	1130	15	than	than	SCONJ
ftr-503	1130	16	would	would	AUX
ftr-503	1130	17	have	have	AUX
ftr-503	1130	18	been	be	AUX
ftr-503	1130	19	possible	possible	ADJ
ftr-503	1130	20	absent	absent	ADJ
ftr-503	1130	21	incorporation	incorporation	NOUN
ftr-503	1130	22	.	.	PUNCT
ftr-503	1131	1	the	the	DET
ftr-503	1131	2	court	court	NOUN
ftr-503	1131	3	's	's	PART
ftr-503	1131	4	refusal	refusal	NOUN
ftr-503	1131	5	to	to	PART
ftr-503	1131	6	apply	apply	VERB
ftr-503	1131	7	the	the	DET
ftr-503	1131	8	assignment	assignment	NOUN
ftr-503	1131	9	of	of	ADP
ftr-503	1131	10	income	income	NOUN
ftr-503	1131	11	doctrine	doctrine	NOUN
ftr-503	1131	12	under	under	ADP
ftr-503	1131	13	these	these	DET
ftr-503	1131	14	circumstances	circumstance	NOUN
ftr-503	1131	15	suggests	suggest	VERB
ftr-503	1131	16	that	that	SCONJ
ftr-503	1131	17	it	it	PRON
ftr-503	1131	18	did	do	AUX
ftr-503	1131	19	not	not	PART
ftr-503	1131	20	view	view	VERB
ftr-503	1131	21	mere	mere	ADJ
ftr-503	1131	22	deferral	deferral	NOUN
ftr-503	1131	23	of	of	ADP
ftr-503	1131	24	income	income	NOUN
ftr-503	1131	25	as	as	ADP
ftr-503	1131	26	justifying	justify	VERB
ftr-503	1131	27	application	application	NOUN
ftr-503	1131	28	of	of	ADP
ftr-503	1131	29	the	the	DET
ftr-503	1131	30	doctrine	doctrine	NOUN
ftr-503	1131	31	.	.	PUNCT
ftr-503	1132	1	228	228	NUM
ftr-503	1132	2	.	.	PUNCT
ftr-503	1133	1	77	77	NUM
ftr-503	1133	2	t.c	t.c	PROPN
ftr-503	1133	3	.	.	PROPN
ftr-503	1133	4	1014	1014	NUM
ftr-503	1133	5	(	(	PUNCT
ftr-503	1133	6	1981	1981	NUM
ftr-503	1133	7	)	)	PUNCT
ftr-503	1133	8	,	,	PUNCT
ftr-503	1133	9	aft'd	aft'd	PROPN
ftr-503	1133	10	,	,	PUNCT
ftr-503	1133	11	723	723	NUM
ftr-503	1133	12	f.2d	f.2d	NUM
ftr-503	1133	13	58	58	NUM
ftr-503	1133	14	(	(	PUNCT
ftr-503	1133	15	10th	10th	ADJ
ftr-503	1133	16	cir	cir	NOUN
ftr-503	1133	17	.	.	PROPN
ftr-503	1133	18	1983	1983	NUM
ftr-503	1133	19	)	)	PUNCT
ftr-503	1133	20	.	.	PUNCT
ftr-503	1134	1	229	229	NUM
ftr-503	1134	2	.	.	PUNCT
ftr-503	1135	1	i	i	PRON
ftr-503	1135	2	d.	d.	PROPN
ftr-503	1135	3	at	at	ADP
ftr-503	1135	4	1020	1020	NUM
ftr-503	1135	5	-	-	SYM
ftr-503	1135	6	21	21	NUM
ftr-503	1135	7	.	.	PUNCT
ftr-503	1135	8	230	230	NUM
ftr-503	1135	9	.	.	PUNCT
ftr-503	1136	1	i	i	PRON
ftr-503	1136	2	d.	d.	PROPN
ftr-503	1136	3	at	at	ADP
ftr-503	1136	4	1021	1021	NUM
ftr-503	1136	5	,	,	PUNCT
ftr-503	1136	6	1029	1029	NUM
ftr-503	1136	7	.	.	PUNCT
ftr-503	1137	1	the	the	DET
ftr-503	1137	2	commissioner	commissioner	NOUN
ftr-503	1137	3	relied	rely	VERB
ftr-503	1137	4	on	on	ADP
ftr-503	1137	5	§	§	PROPN
ftr-503	1137	6	482	482	NUM
ftr-503	1137	7	and	and	CCONJ
ftr-503	1137	8	the	the	DET
ftr-503	1137	9	doctrines	doctrine	NOUN
ftr-503	1137	10	of	of	ADP
ftr-503	1137	11	lack	lack	NOUN
ftr-503	1137	12	of	of	ADP
ftr-503	1137	13	business	business	NOUN
ftr-503	1137	14	purpose	purpose	NOUN
ftr-503	1137	15	and	and	CCONJ
ftr-503	1137	16	substance	substance	NOUN
ftr-503	1137	17	over	over	ADP
ftr-503	1137	18	form	form	NOUN
ftr-503	1137	19	as	as	ADV
ftr-503	1137	20	well	well	ADV
ftr-503	1137	21	as	as	ADP
ftr-503	1137	22	the	the	DET
ftr-503	1137	23	assignment	assignment	NOUN
ftr-503	1137	24	of	of	ADP
ftr-503	1137	25	income	income	NOUN
ftr-503	1137	26	doctrine	doctrine	NOUN
ftr-503	1137	27	.	.	PUNCT
ftr-503	1138	1	i	i	PRON
ftr-503	1138	2	d.	d.	PROPN
ftr-503	1138	3	231	231	NUM
ftr-503	1138	4	.	.	PUNCT
ftr-503	1139	1	i	i	PRON
ftr-503	1139	2	d.	d.	PROPN
ftr-503	1139	3	at	at	ADP
ftr-503	1139	4	1025	1025	NUM
ftr-503	1139	5	.	.	PUNCT
ftr-503	1140	1	the	the	DET
ftr-503	1140	2	court	court	NOUN
ftr-503	1140	3	,	,	PUNCT
ftr-503	1140	4	in	in	ADP
ftr-503	1140	5	making	make	VERB
ftr-503	1140	6	this	this	DET
ftr-503	1140	7	observation	observation	NOUN
ftr-503	1140	8	,	,	PUNCT
ftr-503	1140	9	was	be	AUX
ftr-503	1140	10	explaining	explain	VERB
ftr-503	1140	11	the	the	DET
ftr-503	1140	12	application	application	NOUN
ftr-503	1140	13	of	of	ADP
ftr-503	1140	14	§	§	PROPN
ftr-503	1140	15	482	482	NUM
ftr-503	1140	16	,	,	PUNCT
ftr-503	1140	17	rather	rather	ADV
ftr-503	1140	18	than	than	ADP
ftr-503	1140	19	the	the	DET
ftr-503	1140	20	assignment	assignment	NOUN
ftr-503	1140	21	of	of	ADP
ftr-503	1140	22	income	income	NOUN
ftr-503	1140	23	doctrine	doctrine	NOUN
ftr-503	1140	24	,	,	PUNCT
ftr-503	1140	25	to	to	ADP
ftr-503	1140	26	dr	dr	PROPN
ftr-503	1140	27	.	.	PROPN
ftr-503	1140	28	keller	keller	PROPN
ftr-503	1140	29	and	and	CCONJ
ftr-503	1140	30	his	his	PRON
ftr-503	1140	31	wholly	wholly	ADV
ftr-503	1140	32	-	-	PUNCT
ftr-503	1140	33	owned	own	VERB
ftr-503	1140	34	corporation	corporation	NOUN
ftr-503	1140	35	.	.	PUNCT
ftr-503	1141	1	however	however	ADV
ftr-503	1141	2	,	,	PUNCT
ftr-503	1141	3	the	the	DET
ftr-503	1141	4	court	court	NOUN
ftr-503	1141	5	later	later	ADV
ftr-503	1141	6	stated	state	VERB
ftr-503	1141	7	that	that	SCONJ
ftr-503	1141	8	the	the	DET
ftr-503	1141	9	assignment	assignment	NOUN
ftr-503	1141	10	of	of	ADP
ftr-503	1141	11	income	income	NOUN
ftr-503	1141	12	doctrine	doctrine	NOUN
ftr-503	1141	13	produced	produce	VERB
ftr-503	1141	14	the	the	DET
ftr-503	1141	15	same	same	ADJ
ftr-503	1141	16	result	result	NOUN
ftr-503	1141	17	as	as	ADP
ftr-503	1141	18	§	§	PROPN
ftr-503	1141	19	482	482	NUM
ftr-503	1141	20	.	.	PUNCT
ftr-503	1142	1	i	i	PRON
ftr-503	1142	2	d.	d.	PROPN
ftr-503	1142	3	at	at	ADP
ftr-503	1142	4	1029	1029	NUM
ftr-503	1142	5	,	,	PUNCT
ftr-503	1142	6	1033	1033	NUM
ftr-503	1142	7	-	-	SYM
ftr-503	1142	8	34	34	NUM
ftr-503	1142	9	.	.	PUNCT
ftr-503	1143	1	therefore	therefore	ADV
ftr-503	1143	2	,	,	PUNCT
ftr-503	1143	3	it	it	PRON
ftr-503	1143	4	seems	seem	VERB
ftr-503	1143	5	fair	fair	ADJ
ftr-503	1143	6	to	to	PART
ftr-503	1143	7	conclude	conclude	VERB
ftr-503	1143	8	that	that	SCONJ
ftr-503	1143	9	the	the	DET
ftr-503	1143	10	court	court	NOUN
ftr-503	1143	11	's	's	PART
ftr-503	1143	12	observation	observation	NOUN
ftr-503	1143	13	with	with	ADP
ftr-503	1143	14	respect	respect	NOUN
ftr-503	1143	15	to	to	ADP
ftr-503	1143	16	§	§	PROPN
ftr-503	1143	17	482	482	NUM
ftr-503	1143	18	was	be	AUX
ftr-503	1143	19	equally	equally	ADV
ftr-503	1143	20	applicable	applicable	ADJ
ftr-503	1143	21	to	to	ADP
ftr-503	1143	22	the	the	DET
ftr-503	1143	23	manner	manner	NOUN
ftr-503	1143	24	in	in	ADP
ftr-503	1143	25	which	which	PRON
ftr-503	1143	26	the	the	DET
ftr-503	1143	27	doctrine	doctrine	NOUN
ftr-503	1143	28	was	be	AUX
ftr-503	1143	29	to	to	PART
ftr-503	1143	30	be	be	AUX
ftr-503	1143	31	applied	apply	VERB
ftr-503	1143	32	.	.	PUNCT
ftr-503	1144	1	232	232	X
ftr-503	1144	2	.	.	PUNCT
ftr-503	1145	1	i	i	PRON
ftr-503	1145	2	d.	d.	PROPN
ftr-503	1145	3	at	at	ADP
ftr-503	1145	4	1028	1028	NUM
ftr-503	1145	5	.	.	PUNCT
ftr-503	1146	1	233	233	NUM
ftr-503	1146	2	.	.	PUNCT
ftr-503	1147	1	see	see	VERB
ftr-503	1147	2	,	,	PUNCT
ftr-503	1147	3	e.g.	e.g.	ADV
ftr-503	1147	4	,	,	PUNCT
ftr-503	1147	5	i	i	PRON
ftr-503	1147	6	michie	michie	PROPN
ftr-503	1147	7	's	's	PART
ftr-503	1147	8	federal	federal	ADJ
ftr-503	1147	9	tax	tax	NOUN
ftr-503	1147	10	handbook	handbook	NOUN
ftr-503	1147	11	1977	1977	NUM
ftr-503	1147	12	1j	1j	NUM
ftr-503	1147	13	537	537	NUM
ftr-503	1147	14	.	.	PUNCT
ftr-503	1148	1	at	at	ADP
ftr-503	1148	2	211	211	NUM
ftr-503	1148	3	(	(	PUNCT
ftr-503	1148	4	joseph	joseph	PROPN
ftr-503	1148	5	e.	e.	PROPN
ftr-503	1148	6	gibson	gibson	PROPN
ftr-503	1148	7	ed	ed	PROPN
ftr-503	1148	8	.	.	PUNCT
ftr-503	1148	9	39th	39th	ADJ
ftr-503	1148	10	ed	ed	NOUN
ftr-503	1148	11	.	.	PROPN
ftr-503	1148	12	,	,	PUNCT
ftr-503	1148	13	1977	1977	NUM
ftr-503	1148	14	)	)	PUNCT
ftr-503	1148	15	(	(	PUNCT
ftr-503	1148	16	stating	state	VERB
ftr-503	1148	17	that	that	SCONJ
ftr-503	1148	18	"	"	PUNCT
ftr-503	1148	19	tax	tax	NOUN
ftr-503	1148	20	advantages	advantage	NOUN
ftr-503	1148	21	obtainable	obtainable	ADJ
ftr-503	1148	22	by	by	ADP
ftr-503	1148	23	a	a	DET
ftr-503	1148	24	sole	sole	ADJ
ftr-503	1148	25	proprietor	proprietor	NOUN
ftr-503	1148	26	or	or	CCONJ
ftr-503	1148	27	partner	partner	NOUN
ftr-503	1148	28	from	from	ADP
ftr-503	1148	29	a	a	DET
ftr-503	1148	30	pension	pension	NOUN
ftr-503	1148	31	,	,	PUNCT
ftr-503	1148	32	profit	profit	NOUN
ftr-503	1148	33	-	-	PUNCT
ftr-503	1148	34	sharing	sharing	NOUN
ftr-503	1148	35	or	or	CCONJ
ftr-503	1148	36	annuity	annuity	NOUN
ftr-503	1148	37	plan	plan	NOUN
ftr-503	1148	38	are	be	AUX
ftr-503	1148	39	not	not	PART
ftr-503	1148	40	so	so	ADV
ftr-503	1148	41	spectacular	spectacular	ADJ
ftr-503	1148	42	as	as	SCONJ
ftr-503	1148	43	those	those	PRON
ftr-503	1148	44	granted	grant	VERB
ftr-503	1148	45	a	a	DET
ftr-503	1148	46	regular	regular	ADJ
ftr-503	1148	47	employee	employee	NOUN
ftr-503	1148	48	,	,	PUNCT
ftr-503	1148	49	including	include	VERB
ftr-503	1148	50	the	the	DET
ftr-503	1148	51	stockholder	stockholder	NOUN
ftr-503	1148	52	-	-	PUNCT
ftr-503	1148	53	officer	officer	NOUN
ftr-503	1148	54	of	of	ADP
ftr-503	1148	55	a	a	DET
ftr-503	1148	56	corporation	corporation	NOUN
ftr-503	1148	57	"	"	PUNCT
ftr-503	1148	58	)	)	PUNCT
ftr-503	1148	59	.	.	PUNCT
ftr-503	1149	1	19931	19931	NUM
ftr-503	1149	2	florida	florida	PROPN
ftr-503	1149	3	tax	tax	PROPN
ftr-503	1149	4	review	review	NOUN
ftr-503	1149	5	return	return	VERB
ftr-503	1149	6	now	now	ADV
ftr-503	1149	7	to	to	ADP
ftr-503	1149	8	the	the	DET
ftr-503	1149	9	"	"	PUNCT
ftr-503	1149	10	basketball	basketball	NOUN
ftr-503	1149	11	player	player	NOUN
ftr-503	1149	12	"	"	PUNCT
ftr-503	1149	13	hypothetical	hypothetical	ADJ
ftr-503	1149	14	.	.	PUNCT
ftr-503	1150	1	it	it	PRON
ftr-503	1150	2	has	have	AUX
ftr-503	1150	3	been	be	AUX
ftr-503	1150	4	shown	show	VERB
ftr-503	1150	5	that	that	SCONJ
ftr-503	1150	6	neither	neither	CCONJ
ftr-503	1150	7	policy	policy	NOUN
ftr-503	1150	8	nor	nor	CCONJ
ftr-503	1150	9	precedent	precedent	NOUN
ftr-503	1150	10	justifies	justifie	NOUN
ftr-503	1150	11	applying	apply	VERB
ftr-503	1150	12	the	the	DET
ftr-503	1150	13	assignment	assignment	NOUN
ftr-503	1150	14	of	of	ADP
ftr-503	1150	15	income	income	NOUN
ftr-503	1150	16	doctrine	doctrine	NOUN
ftr-503	1150	17	where	where	SCONJ
ftr-503	1150	18	the	the	DET
ftr-503	1150	19	taxpayer	taxpayer	NOUN
ftr-503	1150	20	merely	merely	ADV
ftr-503	1150	21	defers	defer	VERB
ftr-503	1150	22	receipt	receipt	NOUN
ftr-503	1150	23	(	(	PUNCT
ftr-503	1150	24	and	and	CCONJ
ftr-503	1150	25	therefore	therefore	ADV
ftr-503	1150	26	recognition	recognition	NOUN
ftr-503	1150	27	)	)	PUNCT
ftr-503	1150	28	of	of	ADP
ftr-503	1150	29	his	his	PRON
ftr-503	1150	30	income	income	NOUN
ftr-503	1150	31	.	.	PUNCT
ftr-503	1151	1	certainly	certainly	ADV
ftr-503	1151	2	no	no	DET
ftr-503	1151	3	warrant	warrant	NOUN
ftr-503	1151	4	would	would	AUX
ftr-503	1151	5	exist	exist	VERB
ftr-503	1151	6	for	for	ADP
ftr-503	1151	7	applying	apply	VERB
ftr-503	1151	8	the	the	DET
ftr-503	1151	9	doctrine	doctrine	NOUN
ftr-503	1151	10	to	to	ADP
ftr-503	1151	11	b	b	PROPN
ftr-503	1151	12	had	have	AUX
ftr-503	1151	13	the	the	DET
ftr-503	1151	14	hawks	hawk	NOUN
ftr-503	1151	15	contracted	contract	VERB
ftr-503	1151	16	directly	directly	ADV
ftr-503	1151	17	with	with	ADP
ftr-503	1151	18	x	x	PROPN
ftr-503	1151	19	corp	corp	PROPN
ftr-503	1151	20	.	.	PROPN
ftr-503	1151	21	rather	rather	ADV
ftr-503	1151	22	than	than	ADP
ftr-503	1151	23	with	with	ADP
ftr-503	1151	24	b.	b.	PROPN
ftr-503	1151	25	should	should	AUX
ftr-503	1151	26	the	the	DET
ftr-503	1151	27	result	result	NOUN
ftr-503	1151	28	change	change	VERB
ftr-503	1151	29	merely	merely	ADV
ftr-503	1151	30	because	because	SCONJ
ftr-503	1151	31	the	the	DET
ftr-503	1151	32	hawks	hawk	NOUN
ftr-503	1151	33	,	,	PUNCT
ftr-503	1151	34	in	in	ADP
ftr-503	1151	35	the	the	DET
ftr-503	1151	36	hypothetical	hypothetical	ADJ
ftr-503	1151	37	,	,	PUNCT
ftr-503	1151	38	contracted	contract	VERB
ftr-503	1151	39	directly	directly	ADV
ftr-503	1151	40	with	with	ADP
ftr-503	1151	41	b	b	X
ftr-503	1151	42	who	who	PRON
ftr-503	1151	43	then	then	ADV
ftr-503	1151	44	assigned	assign	VERB
ftr-503	1151	45	his	his	PRON
ftr-503	1151	46	rights	right	NOUN
ftr-503	1151	47	under	under	ADP
ftr-503	1151	48	that	that	DET
ftr-503	1151	49	contract	contract	NOUN
ftr-503	1151	50	to	to	ADP
ftr-503	1151	51	x	x	PROPN
ftr-503	1151	52	corp	corp	PROPN
ftr-503	1151	53	.	.	PROPN
ftr-503	1151	54	pursuant	pursuant	PROPN
ftr-503	1151	55	to	to	ADP
ftr-503	1151	56	his	his	PRON
ftr-503	1151	57	pre	pre	ADJ
ftr-503	1151	58	-	-	ADJ
ftr-503	1151	59	existing	existing	ADJ
ftr-503	1151	60	agreement	agreement	NOUN
ftr-503	1151	61	with	with	ADP
ftr-503	1151	62	x	x	PROPN
ftr-503	1151	63	corp	corp	PROPN
ftr-503	1151	64	.	.	PROPN
ftr-503	1151	65	?	?	PUNCT
ftr-503	1152	1	reaching	reach	VERB
ftr-503	1152	2	different	different	ADJ
ftr-503	1152	3	results	result	NOUN
ftr-503	1152	4	in	in	ADP
ftr-503	1152	5	these	these	DET
ftr-503	1152	6	cases	case	NOUN
ftr-503	1152	7	would	would	AUX
ftr-503	1152	8	exalt	exalt	VERB
ftr-503	1152	9	form	form	NOUN
ftr-503	1152	10	above	above	ADP
ftr-503	1152	11	substance	substance	NOUN
ftr-503	1152	12	.	.	PUNCT
ftr-503	1153	1	all	all	DET
ftr-503	1153	2	relevant	relevant	ADJ
ftr-503	1153	3	factors	factor	NOUN
ftr-503	1153	4	are	be	AUX
ftr-503	1153	5	the	the	DET
ftr-503	1153	6	same	same	ADJ
ftr-503	1153	7	:	:	PUNCT
ftr-503	1153	8	in	in	ADP
ftr-503	1153	9	both	both	DET
ftr-503	1153	10	cases	case	NOUN
ftr-503	1153	11	,	,	PUNCT
ftr-503	1153	12	the	the	DET
ftr-503	1153	13	payments	payment	NOUN
ftr-503	1153	14	made	make	VERB
ftr-503	1153	15	by	by	ADP
ftr-503	1153	16	the	the	DET
ftr-503	1153	17	hawks	hawk	NOUN
ftr-503	1153	18	end	end	VERB
ftr-503	1153	19	up	up	ADP
ftr-503	1153	20	in	in	ADP
ftr-503	1153	21	the	the	DET
ftr-503	1153	22	hands	hand	NOUN
ftr-503	1153	23	of	of	ADP
ftr-503	1153	24	x	x	PROPN
ftr-503	1153	25	corp	corp	PROPN
ftr-503	1153	26	.	.	PROPN
ftr-503	1153	27	;	;	PUNCT
ftr-503	1153	28	in	in	ADP
ftr-503	1153	29	both	both	DET
ftr-503	1153	30	cases	case	NOUN
ftr-503	1153	31	,	,	PUNCT
ftr-503	1153	32	b	b	NOUN
ftr-503	1153	33	will	will	AUX
ftr-503	1153	34	receive	receive	VERB
ftr-503	1153	35	the	the	DET
ftr-503	1153	36	same	same	ADJ
ftr-503	1153	37	amount	amount	NOUN
ftr-503	1153	38	;	;	PUNCT
ftr-503	1153	39	and	and	CCONJ
ftr-503	1153	40	in	in	ADP
ftr-503	1153	41	both	both	DET
ftr-503	1153	42	cases	case	NOUN
ftr-503	1153	43	,	,	PUNCT
ftr-503	1153	44	b	b	NOUN
ftr-503	1153	45	performs	perform	VERB
ftr-503	1153	46	the	the	DET
ftr-503	1153	47	same	same	ADJ
ftr-503	1153	48	personal	personal	ADJ
ftr-503	1153	49	services	service	NOUN
ftr-503	1153	50	.	.	PUNCT
ftr-503	1154	1	therefore	therefore	ADV
ftr-503	1154	2	,	,	PUNCT
ftr-503	1154	3	the	the	DET
ftr-503	1154	4	same	same	ADJ
ftr-503	1154	5	result	result	NOUN
ftr-503	1154	6	should	should	AUX
ftr-503	1154	7	prevail	prevail	VERB
ftr-503	1154	8	and	and	CCONJ
ftr-503	1154	9	b	b	NOUN
ftr-503	1154	10	should	should	AUX
ftr-503	1154	11	be	be	AUX
ftr-503	1154	12	taxed	tax	VERB
ftr-503	1154	13	only	only	ADV
ftr-503	1154	14	on	on	ADP
ftr-503	1154	15	the	the	DET
ftr-503	1154	16	amounts	amount	NOUN
ftr-503	1154	17	received	receive	VERB
ftr-503	1154	18	from	from	ADP
ftr-503	1154	19	x	x	PROPN
ftr-503	1154	20	corp	corp	PROPN
ftr-503	1154	21	.	.	PROPN
ftr-503	1154	22	'	'	PUNCT
ftr-503	1155	1	a	a	DET
ftr-503	1155	2	more	more	ADV
ftr-503	1155	3	difficult	difficult	ADJ
ftr-503	1155	4	question	question	NOUN
ftr-503	1155	5	would	would	AUX
ftr-503	1155	6	be	be	AUX
ftr-503	1155	7	presented	present	VERB
ftr-503	1155	8	if	if	SCONJ
ftr-503	1155	9	b	b	PROPN
ftr-503	1155	10	had	have	AUX
ftr-503	1155	11	been	be	AUX
ftr-503	1155	12	under	under	ADP
ftr-503	1155	13	no	no	DET
ftr-503	1155	14	obligation	obligation	NOUN
ftr-503	1155	15	to	to	PART
ftr-503	1155	16	assign	assign	VERB
ftr-503	1155	17	his	his	PRON
ftr-503	1155	18	contract	contract	NOUN
ftr-503	1155	19	rights	right	NOUN
ftr-503	1155	20	to	to	ADP
ftr-503	1155	21	x	x	PROPN
ftr-503	1155	22	corp	corp	PROPN
ftr-503	1155	23	.	.	PROPN
ftr-503	1155	24	when	when	SCONJ
ftr-503	1155	25	he	he	PRON
ftr-503	1155	26	contracted	contract	VERB
ftr-503	1155	27	with	with	ADP
ftr-503	1155	28	the	the	DET
ftr-503	1155	29	hawks	hawk	NOUN
ftr-503	1155	30	.	.	PUNCT
ftr-503	1156	1	in	in	ADP
ftr-503	1156	2	that	that	DET
ftr-503	1156	3	case	case	NOUN
ftr-503	1156	4	,	,	PUNCT
ftr-503	1156	5	it	it	PRON
ftr-503	1156	6	could	could	AUX
ftr-503	1156	7	be	be	AUX
ftr-503	1156	8	asserted	assert	VERB
ftr-503	1156	9	that	that	SCONJ
ftr-503	1156	10	b	b	NOUN
ftr-503	1156	11	's	's	PART
ftr-503	1156	12	right	right	NOUN
ftr-503	1156	13	to	to	PART
ftr-503	1156	14	income	income	VERB
ftr-503	1156	15	from	from	ADP
ftr-503	1156	16	the	the	DET
ftr-503	1156	17	hawks	hawk	NOUN
ftr-503	1156	18	vested	vest	VERB
ftr-503	1156	19	in	in	ADP
ftr-503	1156	20	him	he	PRON
ftr-503	1156	21	when	when	SCONJ
ftr-503	1156	22	he	he	PRON
ftr-503	1156	23	signed	sign	VERB
ftr-503	1156	24	with	with	ADP
ftr-503	1156	25	the	the	DET
ftr-503	1156	26	team	team	NOUN
ftr-503	1156	27	,	,	PUNCT
ftr-503	1156	28	and	and	CCONJ
ftr-503	1156	29	thereafter	thereafter	ADV
ftr-503	1156	30	it	it	PRON
ftr-503	1156	31	was	be	AUX
ftr-503	1156	32	too	too	ADV
ftr-503	1156	33	late	late	ADJ
ftr-503	1156	34	for	for	SCONJ
ftr-503	1156	35	him	he	PRON
ftr-503	1156	36	to	to	PART
ftr-503	1156	37	disavow	disavow	VERB
ftr-503	1156	38	that	that	DET
ftr-503	1156	39	income	income	NOUN
ftr-503	1156	40	.	.	PUNCT
ftr-503	1157	1	suppose	suppose	VERB
ftr-503	1157	2	the	the	DET
ftr-503	1157	3	sequence	sequence	NOUN
ftr-503	1157	4	of	of	ADP
ftr-503	1157	5	events	event	NOUN
ftr-503	1157	6	had	have	VERB
ftr-503	1157	7	234	234	NUM
ftr-503	1157	8	.	.	PUNCT
ftr-503	1158	1	b	b	NOUN
ftr-503	1158	2	's	's	PART
ftr-503	1158	3	initial	initial	ADJ
ftr-503	1158	4	agreement	agreement	NOUN
ftr-503	1158	5	with	with	ADP
ftr-503	1158	6	x	x	PROPN
ftr-503	1158	7	corp	corp	PROPN
ftr-503	1158	8	.	.	PROPN
ftr-503	1158	9	may	may	AUX
ftr-503	1158	10	be	be	AUX
ftr-503	1158	11	viewed	view	VERB
ftr-503	1158	12	as	as	ADP
ftr-503	1158	13	a	a	DET
ftr-503	1158	14	sale	sale	NOUN
ftr-503	1158	15	or	or	CCONJ
ftr-503	1158	16	other	other	ADJ
ftr-503	1158	17	disposition	disposition	NOUN
ftr-503	1158	18	of	of	ADP
ftr-503	1158	19	the	the	DET
ftr-503	1158	20	right	right	NOUN
ftr-503	1158	21	to	to	ADP
ftr-503	1158	22	his	his	PRON
ftr-503	1158	23	services	service	NOUN
ftr-503	1158	24	giving	give	VERB
ftr-503	1158	25	rise	rise	NOUN
ftr-503	1158	26	to	to	ADP
ftr-503	1158	27	a	a	DET
ftr-503	1158	28	taxable	taxable	ADJ
ftr-503	1158	29	event	event	NOUN
ftr-503	1158	30	under	under	ADP
ftr-503	1158	31	§	§	PROPN
ftr-503	1158	32	1001	1001	NUM
ftr-503	1158	33	.	.	PUNCT
ftr-503	1159	1	a	a	DET
ftr-503	1159	2	question	question	NOUN
ftr-503	1159	3	might	might	AUX
ftr-503	1159	4	arise	arise	VERB
ftr-503	1159	5	as	as	ADP
ftr-503	1159	6	to	to	ADP
ftr-503	1159	7	whether	whether	SCONJ
ftr-503	1159	8	b	b	NOUN
ftr-503	1159	9	must	must	AUX
ftr-503	1159	10	immediately	immediately	ADV
ftr-503	1159	11	recognize	recognize	VERB
ftr-503	1159	12	a	a	DET
ftr-503	1159	13	taxable	taxable	ADJ
ftr-503	1159	14	gain	gain	NOUN
ftr-503	1159	15	equal	equal	ADJ
ftr-503	1159	16	to	to	ADP
ftr-503	1159	17	the	the	DET
ftr-503	1159	18	difference	difference	NOUN
ftr-503	1159	19	between	between	ADP
ftr-503	1159	20	the	the	DET
ftr-503	1159	21	present	present	ADJ
ftr-503	1159	22	value	value	NOUN
ftr-503	1159	23	of	of	ADP
ftr-503	1159	24	his	his	PRON
ftr-503	1159	25	right	right	NOUN
ftr-503	1159	26	to	to	PART
ftr-503	1159	27	receive	receive	VERB
ftr-503	1159	28	$	$	SYM
ftr-503	1159	29	18,000	18,000	NUM
ftr-503	1159	30	a	a	DET
ftr-503	1159	31	year	year	NOUN
ftr-503	1159	32	for	for	ADP
ftr-503	1159	33	life	life	NOUN
ftr-503	1159	34	(	(	PUNCT
ftr-503	1159	35	say	say	INTJ
ftr-503	1159	36	,	,	PUNCT
ftr-503	1159	37	$	$	SYM
ftr-503	1159	38	220,000	220,000	NUM
ftr-503	1159	39	)	)	PUNCT
ftr-503	1159	40	and	and	CCONJ
ftr-503	1159	41	b	b	NOUN
ftr-503	1159	42	's	's	PART
ftr-503	1159	43	basis	basis	NOUN
ftr-503	1159	44	in	in	ADP
ftr-503	1159	45	his	his	PRON
ftr-503	1159	46	services	service	NOUN
ftr-503	1159	47	,	,	PUNCT
ftr-503	1159	48	zero	zero	NUM
ftr-503	1159	49	.	.	PUNCT
ftr-503	1160	1	this	this	PRON
ftr-503	1160	2	is	be	AUX
ftr-503	1160	3	unlikely	unlikely	ADJ
ftr-503	1160	4	.	.	PUNCT
ftr-503	1161	1	if	if	SCONJ
ftr-503	1161	2	x	x	PROPN
ftr-503	1161	3	corp	corp	PROPN
ftr-503	1161	4	.	.	PROPN
ftr-503	1161	5	's	's	PART
ftr-503	1161	6	obligation	obligation	NOUN
ftr-503	1161	7	to	to	ADP
ftr-503	1161	8	b	b	PROPN
ftr-503	1161	9	is	be	AUX
ftr-503	1161	10	unfunded	unfunded	ADJ
ftr-503	1161	11	and	and	CCONJ
ftr-503	1161	12	unsecured	unsecured	ADJ
ftr-503	1161	13	,	,	PUNCT
ftr-503	1161	14	b	b	X
ftr-503	1161	15	will	will	AUX
ftr-503	1161	16	probably	probably	ADV
ftr-503	1161	17	be	be	AUX
ftr-503	1161	18	taxed	tax	VERB
ftr-503	1161	19	only	only	ADV
ftr-503	1161	20	when	when	SCONJ
ftr-503	1161	21	and	and	CCONJ
ftr-503	1161	22	as	as	ADP
ftr-503	1161	23	the	the	DET
ftr-503	1161	24	$	$	SYM
ftr-503	1161	25	18,000	18,000	NUM
ftr-503	1161	26	annual	annual	ADJ
ftr-503	1161	27	installments	installment	NOUN
ftr-503	1161	28	are	be	AUX
ftr-503	1161	29	paid	pay	VERB
ftr-503	1161	30	to	to	ADP
ftr-503	1161	31	him	he	PRON
ftr-503	1161	32	.	.	PUNCT
ftr-503	1162	1	see	see	VERB
ftr-503	1162	2	rev	rev	PROPN
ftr-503	1162	3	.	.	PROPN
ftr-503	1162	4	rul	rul	NOUN
ftr-503	1162	5	.	.	PUNCT
ftr-503	1163	1	60	60	NUM
ftr-503	1163	2	-	-	SYM
ftr-503	1163	3	31	31	NUM
ftr-503	1163	4	,	,	PUNCT
ftr-503	1163	5	1960	1960	NUM
ftr-503	1163	6	-	-	SYM
ftr-503	1163	7	1	1	NUM
ftr-503	1163	8	c.b	c.b	PROPN
ftr-503	1163	9	.	.	PROPN
ftr-503	1163	10	174	174	NUM
ftr-503	1163	11	,	,	PUNCT
ftr-503	1163	12	examples	example	NOUN
ftr-503	1163	13	(	(	PUNCT
ftr-503	1163	14	1	1	NUM
ftr-503	1163	15	)	)	PUNCT
ftr-503	1163	16	and	and	CCONJ
ftr-503	1163	17	(	(	PUNCT
ftr-503	1163	18	2	2	NUM
ftr-503	1163	19	)	)	PUNCT
ftr-503	1163	20	.	.	PUNCT
ftr-503	1164	1	this	this	PRON
ftr-503	1164	2	is	be	AUX
ftr-503	1164	3	especially	especially	ADV
ftr-503	1164	4	so	so	ADV
ftr-503	1164	5	,	,	PUNCT
ftr-503	1164	6	since	since	SCONJ
ftr-503	1164	7	b	b	PROPN
ftr-503	1164	8	's	's	PART
ftr-503	1164	9	right	right	NOUN
ftr-503	1164	10	to	to	ADP
ftr-503	1164	11	the	the	DET
ftr-503	1164	12	payments	payment	NOUN
ftr-503	1164	13	is	be	AUX
ftr-503	1164	14	contingent	contingent	ADJ
ftr-503	1164	15	upon	upon	SCONJ
ftr-503	1164	16	his	his	PRON
ftr-503	1164	17	performing	perform	VERB
ftr-503	1164	18	his	his	PRON
ftr-503	1164	19	obligations	obligation	NOUN
ftr-503	1164	20	under	under	ADP
ftr-503	1164	21	the	the	DET
ftr-503	1164	22	contract	contract	NOUN
ftr-503	1164	23	.	.	PUNCT
ftr-503	1165	1	the	the	DET
ftr-503	1165	2	subsequent	subsequent	ADJ
ftr-503	1165	3	transfer	transfer	NOUN
ftr-503	1165	4	of	of	ADP
ftr-503	1165	5	the	the	DET
ftr-503	1165	6	right	right	NOUN
ftr-503	1165	7	to	to	PART
ftr-503	1165	8	b	b	NOUN
ftr-503	1165	9	's	's	PART
ftr-503	1165	10	services	service	NOUN
ftr-503	1165	11	to	to	ADP
ftr-503	1165	12	the	the	DET
ftr-503	1165	13	hawks	hawk	NOUN
ftr-503	1165	14	should	should	AUX
ftr-503	1165	15	not	not	PART
ftr-503	1165	16	cause	cause	VERB
ftr-503	1165	17	b	b	NOUN
ftr-503	1165	18	any	any	DET
ftr-503	1165	19	tax	tax	NOUN
ftr-503	1165	20	liability	liability	NOUN
ftr-503	1165	21	.	.	PUNCT
ftr-503	1166	1	first	first	ADV
ftr-503	1166	2	,	,	PUNCT
ftr-503	1166	3	the	the	DET
ftr-503	1166	4	transfer	transfer	NOUN
ftr-503	1166	5	should	should	AUX
ftr-503	1166	6	be	be	AUX
ftr-503	1166	7	treated	treat	VERB
ftr-503	1166	8	as	as	SCONJ
ftr-503	1166	9	made	make	VERB
ftr-503	1166	10	by	by	ADP
ftr-503	1166	11	x	x	PROPN
ftr-503	1166	12	corp	corp	PROPN
ftr-503	1166	13	.	.	PROPN
ftr-503	1166	14	and	and	CCONJ
ftr-503	1166	15	not	not	PART
ftr-503	1166	16	by	by	ADP
ftr-503	1166	17	b.	b.	PROPN
ftr-503	1166	18	x	x	PROPN
ftr-503	1166	19	corp	corp	PROPN
ftr-503	1166	20	.	.	PROPN
ftr-503	1166	21	owned	own	VERB
ftr-503	1166	22	the	the	DET
ftr-503	1166	23	right	right	NOUN
ftr-503	1166	24	to	to	PART
ftr-503	1166	25	b	b	NOUN
ftr-503	1166	26	's	's	PART
ftr-503	1166	27	services	service	NOUN
ftr-503	1166	28	,	,	PUNCT
ftr-503	1166	29	and	and	CCONJ
ftr-503	1166	30	only	only	ADV
ftr-503	1166	31	it	it	PRON
ftr-503	1166	32	could	could	AUX
ftr-503	1166	33	lawfully	lawfully	ADV
ftr-503	1166	34	dispose	dispose	VERB
ftr-503	1166	35	of	of	ADP
ftr-503	1166	36	such	such	ADJ
ftr-503	1166	37	right	right	NOUN
ftr-503	1166	38	.	.	PUNCT
ftr-503	1167	1	second	second	ADJ
ftr-503	1167	2	,	,	PUNCT
ftr-503	1167	3	b	b	NOUN
ftr-503	1167	4	should	should	AUX
ftr-503	1167	5	not	not	PART
ftr-503	1167	6	realize	realize	VERB
ftr-503	1167	7	any	any	DET
ftr-503	1167	8	gain	gain	NOUN
ftr-503	1167	9	on	on	ADP
ftr-503	1167	10	the	the	DET
ftr-503	1167	11	transfer	transfer	NOUN
ftr-503	1167	12	of	of	ADP
ftr-503	1167	13	his	his	PRON
ftr-503	1167	14	services	service	NOUN
ftr-503	1167	15	to	to	ADP
ftr-503	1167	16	the	the	DET
ftr-503	1167	17	hawks	hawk	NOUN
ftr-503	1167	18	,	,	PUNCT
ftr-503	1167	19	since	since	SCONJ
ftr-503	1167	20	x	x	PROPN
ftr-503	1167	21	corp	corp	PROPN
ftr-503	1167	22	.	.	PROPN
ftr-503	1167	23	is	be	AUX
ftr-503	1167	24	entitled	entitle	VERB
ftr-503	1167	25	to	to	PART
ftr-503	1167	26	receive	receive	VERB
ftr-503	1167	27	all	all	DET
ftr-503	1167	28	amounts	amount	NOUN
ftr-503	1167	29	realized	realize	VERB
ftr-503	1167	30	on	on	ADP
ftr-503	1167	31	such	such	ADJ
ftr-503	1167	32	transfer	transfer	NOUN
ftr-503	1167	33	.	.	PUNCT
ftr-503	1168	1	the	the	DET
ftr-503	1168	2	above	above	ADJ
ftr-503	1168	3	analysis	analysis	NOUN
ftr-503	1168	4	is	be	AUX
ftr-503	1168	5	premised	premise	VERB
ftr-503	1168	6	on	on	ADP
ftr-503	1168	7	the	the	DET
ftr-503	1168	8	assumption	assumption	NOUN
ftr-503	1168	9	that	that	SCONJ
ftr-503	1168	10	the	the	DET
ftr-503	1168	11	agreement	agreement	NOUN
ftr-503	1168	12	with	with	ADP
ftr-503	1168	13	x	x	PROPN
ftr-503	1168	14	corp	corp	PROPN
ftr-503	1168	15	.	.	PROPN
ftr-503	1168	16	and	and	CCONJ
ftr-503	1168	17	the	the	DET
ftr-503	1168	18	subsequent	subsequent	ADJ
ftr-503	1168	19	agreement	agreement	NOUN
ftr-503	1168	20	with	with	ADP
ftr-503	1168	21	the	the	DET
ftr-503	1168	22	hawks	hawk	NOUN
ftr-503	1168	23	are	be	AUX
ftr-503	1168	24	separate	separate	ADJ
ftr-503	1168	25	and	and	CCONJ
ftr-503	1168	26	distinct	distinct	ADJ
ftr-503	1168	27	events	event	NOUN
ftr-503	1168	28	,	,	PUNCT
ftr-503	1168	29	and	and	CCONJ
ftr-503	1168	30	that	that	SCONJ
ftr-503	1168	31	x	x	PROPN
ftr-503	1168	32	corp	corp	PROPN
ftr-503	1168	33	.	.	PROPN
ftr-503	1168	34	's	's	PART
ftr-503	1168	35	$	$	SYM
ftr-503	1168	36	18,000	18,000	NUM
ftr-503	1168	37	-	-	PUNCT
ftr-503	1168	38	a	a	DET
ftr-503	1168	39	-	-	PUNCT
ftr-503	1168	40	year	year	NOUN
ftr-503	1168	41	obligation	obligation	NOUN
ftr-503	1168	42	is	be	AUX
ftr-503	1168	43	fixed	fix	VERB
ftr-503	1168	44	and	and	CCONJ
ftr-503	1168	45	independent	independent	ADJ
ftr-503	1168	46	of	of	ADP
ftr-503	1168	47	the	the	DET
ftr-503	1168	48	agreement	agreement	NOUN
ftr-503	1168	49	ultimately	ultimately	ADV
ftr-503	1168	50	reached	reach	VERB
ftr-503	1168	51	with	with	ADP
ftr-503	1168	52	the	the	DET
ftr-503	1168	53	hawks	hawk	NOUN
ftr-503	1168	54	.	.	PUNCT
ftr-503	1169	1	however	however	ADV
ftr-503	1169	2	,	,	PUNCT
ftr-503	1169	3	if	if	SCONJ
ftr-503	1169	4	the	the	DET
ftr-503	1169	5	fact	fact	NOUN
ftr-503	1169	6	finder	finder	NOUN
ftr-503	1169	7	determines	determine	VERB
ftr-503	1169	8	that	that	SCONJ
ftr-503	1169	9	both	both	DET
ftr-503	1169	10	events	event	NOUN
ftr-503	1169	11	are	be	AUX
ftr-503	1169	12	integral	integral	ADJ
ftr-503	1169	13	steps	step	NOUN
ftr-503	1169	14	of	of	ADP
ftr-503	1169	15	the	the	DET
ftr-503	1169	16	same	same	ADJ
ftr-503	1169	17	transaction	transaction	NOUN
ftr-503	1169	18	and	and	CCONJ
ftr-503	1169	19	that	that	SCONJ
ftr-503	1169	20	the	the	DET
ftr-503	1169	21	hawks	hawk	NOUN
ftr-503	1169	22	is	be	AUX
ftr-503	1169	23	the	the	DET
ftr-503	1169	24	real	real	ADJ
ftr-503	1169	25	employer	employer	NOUN
ftr-503	1169	26	of	of	ADP
ftr-503	1169	27	b	b	PROPN
ftr-503	1169	28	,	,	PUNCT
ftr-503	1169	29	the	the	DET
ftr-503	1169	30	result	result	NOUN
ftr-503	1169	31	may	may	AUX
ftr-503	1169	32	be	be	AUX
ftr-503	1169	33	different	different	ADJ
ftr-503	1169	34	.	.	PUNCT
ftr-503	1170	1	the	the	DET
ftr-503	1170	2	service	service	NOUN
ftr-503	1170	3	may	may	AUX
ftr-503	1170	4	argue	argue	VERB
ftr-503	1170	5	that	that	SCONJ
ftr-503	1170	6	hawks	hawk	NOUN
ftr-503	1170	7	by	by	ADP
ftr-503	1170	8	making	make	VERB
ftr-503	1170	9	payments	payment	NOUN
ftr-503	1170	10	(	(	PUNCT
ftr-503	1170	11	either	either	CCONJ
ftr-503	1170	12	directly	directly	ADV
ftr-503	1170	13	or	or	CCONJ
ftr-503	1170	14	indirectly	indirectly	ADV
ftr-503	1170	15	)	)	PUNCT
ftr-503	1170	16	to	to	ADP
ftr-503	1170	17	x	x	PROPN
ftr-503	1170	18	corp	corp	PROPN
ftr-503	1170	19	.	.	PROPN
ftr-503	1170	20	is	be	AUX
ftr-503	1170	21	,	,	PUNCT
ftr-503	1170	22	in	in	ADP
ftr-503	1170	23	effect	effect	NOUN
ftr-503	1170	24	,	,	PUNCT
ftr-503	1170	25	funding	fund	VERB
ftr-503	1170	26	its	its	PRON
ftr-503	1170	27	obligation	obligation	NOUN
ftr-503	1170	28	to	to	ADP
ftr-503	1170	29	b	b	NOUN
ftr-503	1170	30	and	and	CCONJ
ftr-503	1170	31	protecting	protect	VERB
ftr-503	1170	32	b	b	NOUN
ftr-503	1170	33	against	against	ADP
ftr-503	1170	34	the	the	DET
ftr-503	1170	35	claims	claim	NOUN
ftr-503	1170	36	of	of	ADP
ftr-503	1170	37	the	the	DET
ftr-503	1170	38	hawks	hawk	NOUN
ftr-503	1170	39	's	's	PART
ftr-503	1170	40	creditors	creditor	NOUN
ftr-503	1170	41	.	.	PUNCT
ftr-503	1171	1	when	when	SCONJ
ftr-503	1171	2	an	an	DET
ftr-503	1171	3	employer	employer	NOUN
ftr-503	1171	4	funds	fund	VERB
ftr-503	1171	5	its	its	PRON
ftr-503	1171	6	obligation	obligation	NOUN
ftr-503	1171	7	to	to	ADP
ftr-503	1171	8	an	an	DET
ftr-503	1171	9	employee	employee	NOUN
ftr-503	1171	10	in	in	ADP
ftr-503	1171	11	a	a	DET
ftr-503	1171	12	way	way	NOUN
ftr-503	1171	13	that	that	PRON
ftr-503	1171	14	immunizes	immunize	VERB
ftr-503	1171	15	the	the	DET
ftr-503	1171	16	employee	employee	NOUN
ftr-503	1171	17	against	against	ADP
ftr-503	1171	18	the	the	DET
ftr-503	1171	19	claims	claim	NOUN
ftr-503	1171	20	of	of	ADP
ftr-503	1171	21	the	the	DET
ftr-503	1171	22	employer	employer	NOUN
ftr-503	1171	23	's	's	PART
ftr-503	1171	24	creditors	creditor	NOUN
ftr-503	1171	25	(	(	PUNCT
ftr-503	1171	26	for	for	ADP
ftr-503	1171	27	example	example	NOUN
ftr-503	1171	28	,	,	PUNCT
ftr-503	1171	29	by	by	ADP
ftr-503	1171	30	funding	fund	VERB
ftr-503	1171	31	an	an	DET
ftr-503	1171	32	escrow	escrow	NOUN
ftr-503	1171	33	account	account	NOUN
ftr-503	1171	34	or	or	CCONJ
ftr-503	1171	35	buying	buy	VERB
ftr-503	1171	36	an	an	DET
ftr-503	1171	37	annuity	annuity	NOUN
ftr-503	1171	38	in	in	ADP
ftr-503	1171	39	the	the	DET
ftr-503	1171	40	employee	employee	NOUN
ftr-503	1171	41	's	's	PART
ftr-503	1171	42	name	name	NOUN
ftr-503	1171	43	)	)	PUNCT
ftr-503	1171	44	,	,	PUNCT
ftr-503	1171	45	the	the	DET
ftr-503	1171	46	cases	case	NOUN
ftr-503	1171	47	hold	hold	VERB
ftr-503	1171	48	that	that	SCONJ
ftr-503	1171	49	the	the	DET
ftr-503	1171	50	employee	employee	NOUN
ftr-503	1171	51	receives	receive	VERB
ftr-503	1171	52	an	an	DET
ftr-503	1171	53	economic	economic	ADJ
ftr-503	1171	54	benefit	benefit	NOUN
ftr-503	1171	55	which	which	PRON
ftr-503	1171	56	he	he	PRON
ftr-503	1171	57	must	must	AUX
ftr-503	1171	58	immediately	immediately	ADV
ftr-503	1171	59	recognize	recognize	VERB
ftr-503	1171	60	as	as	ADP
ftr-503	1171	61	income	income	NOUN
ftr-503	1171	62	.	.	PUNCT
ftr-503	1172	1	united	united	PROPN
ftr-503	1172	2	states	states	PROPN
ftr-503	1172	3	v.	v.	ADP
ftr-503	1172	4	drescher	drescher	PROPN
ftr-503	1172	5	,	,	PUNCT
ftr-503	1172	6	179	179	NUM
ftr-503	1172	7	f.2d	f.2d	ADP
ftr-503	1172	8	863	863	NUM
ftr-503	1172	9	(	(	PUNCT
ftr-503	1172	10	2d	2d	NUM
ftr-503	1172	11	cir	cir	NOUN
ftr-503	1172	12	.	.	PUNCT
ftr-503	1172	13	)	)	PUNCT
ftr-503	1172	14	,	,	PUNCT
ftr-503	1172	15	cert	cert	PROPN
ftr-503	1172	16	.	.	PUNCT
ftr-503	1173	1	denied	deny	VERB
ftr-503	1173	2	,	,	PUNCT
ftr-503	1173	3	340	340	NUM
ftr-503	1173	4	u.s	u.s	PROPN
ftr-503	1173	5	.	.	PROPN
ftr-503	1173	6	821	821	NUM
ftr-503	1173	7	(	(	PUNCT
ftr-503	1173	8	1950	1950	NUM
ftr-503	1173	9	)	)	PUNCT
ftr-503	1173	10	;	;	PUNCT
ftr-503	1173	11	rev	rev	PROPN
ftr-503	1173	12	.	.	PROPN
ftr-503	1174	1	rul	rul	PROPN
ftr-503	1174	2	.	.	PUNCT
ftr-503	1175	1	60	60	NUM
ftr-503	1175	2	-	-	SYM
ftr-503	1175	3	31	31	NUM
ftr-503	1175	4	,	,	PUNCT
ftr-503	1175	5	1960	1960	NUM
ftr-503	1175	6	-	-	SYM
ftr-503	1175	7	1	1	NUM
ftr-503	1175	8	c.b	c.b	PROPN
ftr-503	1175	9	.	.	PROPN
ftr-503	1175	10	174	174	NUM
ftr-503	1175	11	,	,	PUNCT
ftr-503	1175	12	example	example	NOUN
ftr-503	1175	13	(	(	PUNCT
ftr-503	1175	14	4	4	NUM
ftr-503	1175	15	)	)	PUNCT
ftr-503	1175	16	.	.	PUNCT
ftr-503	1176	1	[	[	X
ftr-503	1176	2	vol	vol	NOUN
ftr-503	1176	3	1:11	1:11	NUM
ftr-503	1176	4	sclmeer	sclmeer	NOUN
ftr-503	1176	5	v.	v.	ADP
ftr-503	1176	6	conmmissioner	conmmissioner	NOUN
ftr-503	1176	7	been	be	AUX
ftr-503	1176	8	as	as	SCONJ
ftr-503	1176	9	follows	follow	VERB
ftr-503	1176	10	:	:	PUNCT
ftr-503	1176	11	(	(	PUNCT
ftr-503	1176	12	1	1	X
ftr-503	1176	13	)	)	PUNCT
ftr-503	1176	14	b	b	NOUN
ftr-503	1176	15	enters	enter	VERB
ftr-503	1176	16	into	into	ADP
ftr-503	1176	17	a	a	DET
ftr-503	1176	18	player	player	NOUN
ftr-503	1176	19	's	's	PART
ftr-503	1176	20	contract	contract	NOUN
ftr-503	1176	21	with	with	ADP
ftr-503	1176	22	the	the	DET
ftr-503	1176	23	hawks	hawk	NOUN
ftr-503	1176	24	under	under	ADP
ftr-503	1176	25	which	which	PRON
ftr-503	1176	26	he	he	PRON
ftr-503	1176	27	is	be	AUX
ftr-503	1176	28	entitled	entitle	VERB
ftr-503	1176	29	to	to	ADP
ftr-503	1176	30	annual	annual	ADJ
ftr-503	1176	31	salary	salary	NOUN
ftr-503	1176	32	of	of	ADP
ftr-503	1176	33	$	$	SYM
ftr-503	1176	34	100,000	100,000	NUM
ftr-503	1176	35	for	for	ADP
ftr-503	1176	36	three	three	NUM
ftr-503	1176	37	years	year	NOUN
ftr-503	1176	38	;	;	PUNCT
ftr-503	1176	39	and	and	CCONJ
ftr-503	1176	40	(	(	PUNCT
ftr-503	1176	41	2	2	X
ftr-503	1176	42	)	)	PUNCT
ftr-503	1176	43	b	b	NOUN
ftr-503	1176	44	thereafter	thereafter	ADV
ftr-503	1176	45	enters	enter	VERB
ftr-503	1176	46	into	into	ADP
ftr-503	1176	47	an	an	DET
ftr-503	1176	48	agreement	agreement	NOUN
ftr-503	1176	49	with	with	ADP
ftr-503	1176	50	x	x	PROPN
ftr-503	1176	51	corp	corp	PROPN
ftr-503	1176	52	.	.	PROPN
ftr-503	1176	53	under	under	ADP
ftr-503	1176	54	which	which	PRON
ftr-503	1176	55	he	he	PRON
ftr-503	1176	56	assigns	assign	VERB
ftr-503	1176	57	his	his	PRON
ftr-503	1176	58	rights	right	NOUN
ftr-503	1176	59	under	under	ADP
ftr-503	1176	60	the	the	DET
ftr-503	1176	61	contract	contract	NOUN
ftr-503	1176	62	to	to	ADP
ftr-503	1176	63	x	x	PROPN
ftr-503	1176	64	corp	corp	PROPN
ftr-503	1176	65	.	.	PROPN
ftr-503	1176	66	in	in	ADP
ftr-503	1176	67	return	return	NOUN
ftr-503	1176	68	for	for	ADP
ftr-503	1176	69	its	its	PRON
ftr-503	1176	70	promise	promise	NOUN
ftr-503	1176	71	to	to	PART
ftr-503	1176	72	pay	pay	VERB
ftr-503	1176	73	him	he	PRON
ftr-503	1176	74	$	$	SYM
ftr-503	1176	75	18,000	18,000	NUM
ftr-503	1176	76	a	a	DET
ftr-503	1176	77	year	year	NOUN
ftr-503	1176	78	for	for	ADP
ftr-503	1176	79	life	life	NOUN
ftr-503	1176	80	.	.	PUNCT
ftr-503	1177	1	unlike	unlike	ADP
ftr-503	1177	2	the	the	DET
ftr-503	1177	3	hypothetical	hypothetical	ADJ
ftr-503	1177	4	above	above	NOUN
ftr-503	1177	5	,	,	PUNCT
ftr-503	1177	6	b	b	X
ftr-503	1177	7	at	at	ADP
ftr-503	1177	8	the	the	DET
ftr-503	1177	9	time	time	NOUN
ftr-503	1177	10	of	of	ADP
ftr-503	1177	11	his	his	PRON
ftr-503	1177	12	contract	contract	NOUN
ftr-503	1177	13	with	with	ADP
ftr-503	1177	14	the	the	DET
ftr-503	1177	15	hawks	hawk	NOUN
ftr-503	1177	16	was	be	AUX
ftr-503	1177	17	free	free	ADJ
ftr-503	1177	18	to	to	PART
ftr-503	1177	19	receive	receive	VERB
ftr-503	1177	20	and	and	CCONJ
ftr-503	1177	21	keep	keep	VERB
ftr-503	1177	22	those	those	DET
ftr-503	1177	23	payments	payment	NOUN
ftr-503	1177	24	himself	himself	PRON
ftr-503	1177	25	.	.	PUNCT
ftr-503	1178	1	b	b	X
ftr-503	1178	2	's	's	PART
ftr-503	1178	3	subsequent	subsequent	ADJ
ftr-503	1178	4	assignment	assignment	NOUN
ftr-503	1178	5	of	of	ADP
ftr-503	1178	6	his	his	PRON
ftr-503	1178	7	rights	right	NOUN
ftr-503	1178	8	under	under	ADP
ftr-503	1178	9	the	the	DET
ftr-503	1178	10	hawks	hawk	NOUN
ftr-503	1178	11	contract	contract	NOUN
ftr-503	1178	12	to	to	ADP
ftr-503	1178	13	x	x	PROPN
ftr-503	1178	14	corp	corp	PROPN
ftr-503	1178	15	.	.	PROPN
ftr-503	1178	16	clearly	clearly	ADV
ftr-503	1178	17	constitutes	constitute	VERB
ftr-503	1178	18	a	a	DET
ftr-503	1178	19	"	"	PUNCT
ftr-503	1178	20	sale	sale	NOUN
ftr-503	1178	21	or	or	CCONJ
ftr-503	1178	22	other	other	ADJ
ftr-503	1178	23	disposition	disposition	NOUN
ftr-503	1178	24	"	"	PUNCT
ftr-503	1178	25	of	of	ADP
ftr-503	1178	26	his	his	PRON
ftr-503	1178	27	contractual	contractual	ADJ
ftr-503	1178	28	rights	right	NOUN
ftr-503	1178	29	triggering	trigger	VERB
ftr-503	1178	30	recognition	recognition	NOUN
ftr-503	1178	31	of	of	ADP
ftr-503	1178	32	gain	gain	NOUN
ftr-503	1178	33	under	under	ADP
ftr-503	1178	34	section	section	NOUN
ftr-503	1178	35	1001	1001	NUM
ftr-503	1178	36	.	.	PUNCT
ftr-503	1179	1	b	b	X
ftr-503	1179	2	(	(	PUNCT
ftr-503	1179	3	whose	whose	DET
ftr-503	1179	4	basis	basis	NOUN
ftr-503	1179	5	in	in	ADP
ftr-503	1179	6	his	his	PRON
ftr-503	1179	7	contractual	contractual	ADJ
ftr-503	1179	8	rights	right	NOUN
ftr-503	1179	9	is	be	AUX
ftr-503	1179	10	probably	probably	ADV
ftr-503	1179	11	zero	zero	NUM
ftr-503	1179	12	)	)	PUNCT
ftr-503	1179	13	would	would	AUX
ftr-503	1179	14	therefore	therefore	ADV
ftr-503	1179	15	be	be	AUX
ftr-503	1179	16	taxed	tax	VERB
ftr-503	1179	17	immediately	immediately	ADV
ftr-503	1179	18	on	on	ADP
ftr-503	1179	19	the	the	DET
ftr-503	1179	20	full	full	ADJ
ftr-503	1179	21	present	present	ADJ
ftr-503	1179	22	value	value	NOUN
ftr-503	1179	23	of	of	ADP
ftr-503	1179	24	the	the	DET
ftr-503	1179	25	right	right	NOUN
ftr-503	1179	26	to	to	PART
ftr-503	1179	27	receive	receive	VERB
ftr-503	1179	28	$	$	SYM
ftr-503	1179	29	18,000	18,000	NUM
ftr-503	1179	30	a	a	DET
ftr-503	1179	31	year	year	NOUN
ftr-503	1179	32	for	for	ADP
ftr-503	1179	33	life	life	NOUN
ftr-503	1179	34	,	,	PUNCT
ftr-503	1179	35	unless	unless	SCONJ
ftr-503	1179	36	he	he	PRON
ftr-503	1179	37	could	could	AUX
ftr-503	1179	38	either	either	CCONJ
ftr-503	1179	39	avail	avail	VERB
ftr-503	1179	40	himself	himself	PRON
ftr-503	1179	41	of	of	ADP
ftr-503	1179	42	the	the	DET
ftr-503	1179	43	installment	installment	NOUN
ftr-503	1179	44	sales	sale	NOUN
ftr-503	1179	45	method	method	NOUN
ftr-503	1179	46	or	or	CCONJ
ftr-503	1179	47	successfully	successfully	ADV
ftr-503	1179	48	argue	argue	VERB
ftr-503	1179	49	that	that	SCONJ
ftr-503	1179	50	he	he	PRON
ftr-503	1179	51	should	should	AUX
ftr-503	1179	52	be	be	AUX
ftr-503	1179	53	taxed	tax	VERB
ftr-503	1179	54	on	on	ADP
ftr-503	1179	55	the	the	DET
ftr-503	1179	56	$	$	SYM
ftr-503	1179	57	18,000	18,000	NUM
ftr-503	1179	58	payments	payment	NOUN
ftr-503	1179	59	only	only	ADV
ftr-503	1179	60	when	when	SCONJ
ftr-503	1179	61	and	and	CCONJ
ftr-503	1179	62	as	as	SCONJ
ftr-503	1179	63	he	he	PRON
ftr-503	1179	64	receives	receive	VERB
ftr-503	1179	65	them	they	PRON
ftr-503	1179	66	since	since	SCONJ
ftr-503	1179	67	he	he	PRON
ftr-503	1179	68	is	be	AUX
ftr-503	1179	69	a	a	DET
ftr-503	1179	70	cash	cash	NOUN
ftr-503	1179	71	basis	basis	NOUN
ftr-503	1179	72	taxpayer	taxpayer	NOUN
ftr-503	1179	73	.	.	PUNCT
ftr-503	1180	1	it	it	PRON
ftr-503	1180	2	is	be	AUX
ftr-503	1180	3	unclear	unclear	ADJ
ftr-503	1180	4	under	under	ADP
ftr-503	1180	5	present	present	ADJ
ftr-503	1180	6	law	law	NOUN
ftr-503	1180	7	whether	whether	SCONJ
ftr-503	1180	8	b	b	NOUN
ftr-503	1180	9	would	would	AUX
ftr-503	1180	10	prevail	prevail	VERB
ftr-503	1180	11	on	on	ADP
ftr-503	1180	12	either	either	CCONJ
ftr-503	1180	13	the	the	DET
ftr-503	1180	14	cash	cash	NOUN
ftr-503	1180	15	basis	basis	NOUN
ftr-503	1180	16	argument	argument	NOUN
ftr-503	1180	17	or	or	CCONJ
ftr-503	1180	18	the	the	DET
ftr-503	1180	19	installment	installment	NOUN
ftr-503	1180	20	sales	sale	NOUN
ftr-503	1180	21	approach.25	approach.25	VERB
ftr-503	1180	22	in	in	ADP
ftr-503	1180	23	view	view	NOUN
ftr-503	1180	24	of	of	ADP
ftr-503	1180	25	the	the	DET
ftr-503	1180	26	great	great	ADJ
ftr-503	1180	27	freedom	freedom	NOUN
ftr-503	1180	28	that	that	PRON
ftr-503	1180	29	employees	employee	NOUN
ftr-503	1180	30	235	235	NUM
ftr-503	1180	31	.	.	PUNCT
ftr-503	1181	1	the	the	DET
ftr-503	1181	2	cash	cash	NOUN
ftr-503	1181	3	method	method	NOUN
ftr-503	1181	4	argunment	argunment	NOUN
ftr-503	1181	5	:	:	PUNCT
ftr-503	1181	6	where	where	SCONJ
ftr-503	1181	7	there	there	PRON
ftr-503	1181	8	is	be	VERB
ftr-503	1181	9	a	a	DET
ftr-503	1181	10	taxable	taxable	ADJ
ftr-503	1181	11	sale	sale	NOUN
ftr-503	1181	12	or	or	CCONJ
ftr-503	1181	13	exchange	exchange	NOUN
ftr-503	1181	14	,	,	PUNCT
ftr-503	1181	15	§	§	PROPN
ftr-503	1181	16	1001	1001	NUM
ftr-503	1181	17	requires	require	VERB
ftr-503	1181	18	that	that	SCONJ
ftr-503	1181	19	the	the	DET
ftr-503	1181	20	seller	seller	NOUN
ftr-503	1181	21	recognize	recognize	VERB
ftr-503	1181	22	as	as	SCONJ
ftr-503	1181	23	the	the	DET
ftr-503	1181	24	"	"	PUNCT
ftr-503	1181	25	amount	amount	NOUN
ftr-503	1181	26	realized	realize	VERB
ftr-503	1181	27	"	"	PUNCT
ftr-503	1181	28	the	the	DET
ftr-503	1181	29	cash	cash	NOUN
ftr-503	1181	30	received	receive	VERB
ftr-503	1181	31	plus	plus	CCONJ
ftr-503	1181	32	the	the	DET
ftr-503	1181	33	fair	fair	ADJ
ftr-503	1181	34	market	market	NOUN
ftr-503	1181	35	value	value	NOUN
ftr-503	1181	36	of	of	ADP
ftr-503	1181	37	any	any	DET
ftr-503	1181	38	other	other	ADJ
ftr-503	1181	39	property	property	NOUN
ftr-503	1181	40	received	receive	VERB
ftr-503	1181	41	.	.	PUNCT
ftr-503	1182	1	irc	irc	PROPN
ftr-503	1182	2	§	§	PROPN
ftr-503	1182	3	1001(b	1001(b	NUM
ftr-503	1182	4	)	)	PUNCT
ftr-503	1182	5	.	.	PUNCT
ftr-503	1183	1	in	in	ADP
ftr-503	1183	2	the	the	DET
ftr-503	1183	3	case	case	NOUN
ftr-503	1183	4	of	of	ADP
ftr-503	1183	5	cash	cash	NOUN
ftr-503	1183	6	basis	basis	NOUN
ftr-503	1183	7	taxpayers	taxpayer	NOUN
ftr-503	1183	8	,	,	PUNCT
ftr-503	1183	9	like	like	ADP
ftr-503	1183	10	b	b	X
ftr-503	1183	11	,	,	PUNCT
ftr-503	1183	12	the	the	DET
ftr-503	1183	13	cases	case	NOUN
ftr-503	1183	14	have	have	AUX
ftr-503	1183	15	varied	vary	VERB
ftr-503	1183	16	greatly	greatly	ADV
ftr-503	1183	17	in	in	ADP
ftr-503	1183	18	deciding	decide	VERB
ftr-503	1183	19	whether	whether	SCONJ
ftr-503	1183	20	an	an	DET
ftr-503	1183	21	unfunded	unfunded	ADJ
ftr-503	1183	22	promise	promise	NOUN
ftr-503	1183	23	to	to	PART
ftr-503	1183	24	make	make	VERB
ftr-503	1183	25	future	future	ADJ
ftr-503	1183	26	payments	payment	NOUN
ftr-503	1183	27	must	must	AUX
ftr-503	1183	28	be	be	AUX
ftr-503	1183	29	valued	value	VERB
ftr-503	1183	30	and	and	CCONJ
ftr-503	1183	31	taxed	tax	VERB
ftr-503	1183	32	immediately	immediately	ADV
ftr-503	1183	33	under	under	ADP
ftr-503	1183	34	§	§	PROPN
ftr-503	1183	35	1001	1001	NUM
ftr-503	1183	36	or	or	CCONJ
ftr-503	1183	37	whether	whether	SCONJ
ftr-503	1183	38	recognition	recognition	NOUN
ftr-503	1183	39	of	of	ADP
ftr-503	1183	40	income	income	NOUN
ftr-503	1183	41	may	may	AUX
ftr-503	1183	42	be	be	AUX
ftr-503	1183	43	delayed	delay	VERB
ftr-503	1183	44	until	until	ADP
ftr-503	1183	45	actual	actual	ADJ
ftr-503	1183	46	receipt	receipt	NOUN
ftr-503	1183	47	of	of	ADP
ftr-503	1183	48	the	the	DET
ftr-503	1183	49	payments	payment	NOUN
ftr-503	1183	50	.	.	PUNCT
ftr-503	1184	1	some	some	DET
ftr-503	1184	2	cases	case	NOUN
ftr-503	1184	3	have	have	AUX
ftr-503	1184	4	held	hold	VERB
ftr-503	1184	5	that	that	SCONJ
ftr-503	1184	6	such	such	ADJ
ftr-503	1184	7	obligations	obligation	NOUN
ftr-503	1184	8	need	need	AUX
ftr-503	1184	9	be	be	AUX
ftr-503	1184	10	valued	value	VERB
ftr-503	1184	11	and	and	CCONJ
ftr-503	1184	12	taxed	tax	VERB
ftr-503	1184	13	immediately	immediately	ADV
ftr-503	1184	14	only	only	ADV
ftr-503	1184	15	if	if	SCONJ
ftr-503	1184	16	they	they	PRON
ftr-503	1184	17	possess	possess	VERB
ftr-503	1184	18	the	the	DET
ftr-503	1184	19	necessary	necessary	ADJ
ftr-503	1184	20	element	element	NOUN
ftr-503	1184	21	of	of	ADP
ftr-503	1184	22	negotiability	negotiability	NOUN
ftr-503	1184	23	while	while	SCONJ
ftr-503	1184	24	others	other	NOUN
ftr-503	1184	25	have	have	AUX
ftr-503	1184	26	held	hold	VERB
ftr-503	1184	27	they	they	PRON
ftr-503	1184	28	must	must	AUX
ftr-503	1184	29	be	be	AUX
ftr-503	1184	30	taxed	tax	VERB
ftr-503	1184	31	immediately	immediately	ADV
ftr-503	1184	32	if	if	SCONJ
ftr-503	1184	33	they	they	PRON
ftr-503	1184	34	can	can	AUX
ftr-503	1184	35	be	be	AUX
ftr-503	1184	36	sold	sell	VERB
ftr-503	1184	37	by	by	ADP
ftr-503	1184	38	the	the	DET
ftr-503	1184	39	taxpayer	taxpayer	NOUN
ftr-503	1184	40	at	at	ADP
ftr-503	1184	41	any	any	DET
ftr-503	1184	42	price	price	NOUN
ftr-503	1184	43	.	.	PUNCT
ftr-503	1185	1	4	4	NUM
ftr-503	1185	2	boris	boris	PROPN
ftr-503	1185	3	i.	i.	PROPN
ftr-503	1185	4	bittker	bittker	PROPN
ftr-503	1185	5	&	&	CCONJ
ftr-503	1185	6	lawrence	lawrence	PROPN
ftr-503	1185	7	lokken	lokken	PROPN
ftr-503	1185	8	,	,	PUNCT
ftr-503	1185	9	federal	federal	ADJ
ftr-503	1185	10	taxation	taxation	NOUN
ftr-503	1185	11	of	of	ADP
ftr-503	1185	12	income	income	NOUN
ftr-503	1185	13	,	,	PUNCT
ftr-503	1185	14	estates	estate	NOUN
ftr-503	1185	15	and	and	CCONJ
ftr-503	1185	16	gifts	gift	NOUN
ftr-503	1185	17	[	[	PUNCT
ftr-503	1185	18	105.3.2	105.3.2	NUM
ftr-503	1185	19	(	(	PUNCT
ftr-503	1185	20	2d	2d	NUM
ftr-503	1185	21	ed	ed	NOUN
ftr-503	1185	22	.	.	PROPN
ftr-503	1185	23	1992	1992	NUM
ftr-503	1185	24	)	)	PUNCT
ftr-503	1185	25	.	.	PUNCT
ftr-503	1186	1	the	the	DET
ftr-503	1186	2	service	service	NOUN
ftr-503	1186	3	takes	take	VERB
ftr-503	1186	4	the	the	DET
ftr-503	1186	5	position	position	NOUN
ftr-503	1186	6	that	that	SCONJ
ftr-503	1186	7	congress	congress	PROPN
ftr-503	1186	8	in	in	ADP
ftr-503	1186	9	enacting	enact	VERB
ftr-503	1186	10	the	the	DET
ftr-503	1186	11	comprehensive	comprehensive	ADJ
ftr-503	1186	12	revision	revision	NOUN
ftr-503	1186	13	of	of	ADP
ftr-503	1186	14	the	the	DET
ftr-503	1186	15	installment	installment	NOUN
ftr-503	1186	16	sales	sale	NOUN
ftr-503	1186	17	provisions	provision	NOUN
ftr-503	1186	18	in	in	ADP
ftr-503	1186	19	1980	1980	NUM
ftr-503	1186	20	intended	intend	VERB
ftr-503	1186	21	to	to	PART
ftr-503	1186	22	make	make	VERB
ftr-503	1186	23	the	the	DET
ftr-503	1186	24	installment	installment	NOUN
ftr-503	1186	25	sales	sale	NOUN
ftr-503	1186	26	method	method	VERB
ftr-503	1186	27	the	the	DET
ftr-503	1186	28	exclusive	exclusive	ADJ
ftr-503	1186	29	method	method	NOUN
ftr-503	1186	30	of	of	ADP
ftr-503	1186	31	deferring	defer	VERB
ftr-503	1186	32	gain	gain	NOUN
ftr-503	1186	33	where	where	SCONJ
ftr-503	1186	34	the	the	DET
ftr-503	1186	35	amount	amount	NOUN
ftr-503	1186	36	of	of	ADP
ftr-503	1186	37	the	the	DET
ftr-503	1186	38	payments	payment	NOUN
ftr-503	1186	39	is	be	AUX
ftr-503	1186	40	fixed	fix	VERB
ftr-503	1186	41	.	.	PUNCT
ftr-503	1187	1	i	i	PRON
ftr-503	1187	2	d.	d.	PROPN
ftr-503	1187	3	ti	ti	PROPN
ftr-503	1187	4	installment	installment	NOUN
ftr-503	1187	5	sales	sale	NOUN
ftr-503	1187	6	approach	approach	NOUN
ftr-503	1187	7	:	:	PUNCT
ftr-503	1187	8	in	in	ADP
ftr-503	1187	9	realty	realty	PROPN
ftr-503	1187	10	loan	loan	PROPN
ftr-503	1187	11	corp	corp	PROPN
ftr-503	1187	12	.	.	PROPN
ftr-503	1188	1	v.	v.	PROPN
ftr-503	1188	2	commissioner	commissioner	PROPN
ftr-503	1188	3	,	,	PUNCT
ftr-503	1188	4	54	54	NUM
ftr-503	1188	5	t.c	t.c	PROPN
ftr-503	1188	6	.	.	PROPN
ftr-503	1188	7	1083	1083	NUM
ftr-503	1188	8	(	(	PUNCT
ftr-503	1188	9	1970	1970	NUM
ftr-503	1188	10	)	)	PUNCT
ftr-503	1188	11	,	,	PUNCT
ftr-503	1188	12	aff'd	aff'd	NOUN
ftr-503	1188	13	,	,	PUNCT
ftr-503	1188	14	478	478	NUM
ftr-503	1188	15	f.2d	f.2d	NOUN
ftr-503	1188	16	1049	1049	NUM
ftr-503	1188	17	(	(	PUNCT
ftr-503	1188	18	9th	9th	ADJ
ftr-503	1188	19	cir	cir	NOUN
ftr-503	1188	20	.	.	PROPN
ftr-503	1188	21	1973	1973	NUM
ftr-503	1188	22	)	)	PUNCT
ftr-503	1189	1	,	,	PUNCT
ftr-503	1189	2	both	both	CCONJ
ftr-503	1189	3	the	the	DET
ftr-503	1189	4	tax	tax	NOUN
ftr-503	1189	5	court	court	NOUN
ftr-503	1189	6	and	and	CCONJ
ftr-503	1189	7	the	the	DET
ftr-503	1189	8	ninth	ninth	ADJ
ftr-503	1189	9	circuit	circuit	NOUN
ftr-503	1189	10	held	hold	VERB
ftr-503	1189	11	that	that	SCONJ
ftr-503	1189	12	a	a	DET
ftr-503	1189	13	contract	contract	NOUN
ftr-503	1189	14	to	to	PART
ftr-503	1189	15	perform	perform	VERB
ftr-503	1189	16	services	service	NOUN
ftr-503	1189	17	constituted	constitute	VERB
ftr-503	1189	18	"	"	PUNCT
ftr-503	1189	19	property	property	NOUN
ftr-503	1189	20	"	"	PUNCT
ftr-503	1189	21	and	and	CCONJ
ftr-503	1189	22	therefore	therefore	ADV
ftr-503	1189	23	a	a	DET
ftr-503	1189	24	sale	sale	NOUN
ftr-503	1189	25	of	of	ADP
ftr-503	1189	26	such	such	DET
ftr-503	1189	27	a	a	DET
ftr-503	1189	28	contract	contract	NOUN
ftr-503	1189	29	could	could	AUX
ftr-503	1189	30	qualify	qualify	VERB
ftr-503	1189	31	for	for	ADP
ftr-503	1189	32	the	the	DET
ftr-503	1189	33	installment	installment	NOUN
ftr-503	1189	34	sales	sale	NOUN
ftr-503	1189	35	method	method	NOUN
ftr-503	1189	36	.	.	PUNCT
ftr-503	1190	1	this	this	DET
ftr-503	1190	2	holding	holding	NOUN
ftr-503	1190	3	seems	seem	VERB
ftr-503	1190	4	to	to	PART
ftr-503	1190	5	cover	cover	VERB
ftr-503	1190	6	b	b	NOUN
ftr-503	1190	7	's	's	PART
ftr-503	1190	8	sale	sale	NOUN
ftr-503	1190	9	of	of	ADP
ftr-503	1190	10	his	his	PRON
ftr-503	1190	11	contractual	contractual	ADJ
ftr-503	1190	12	rights	right	NOUN
ftr-503	1190	13	with	with	ADP
ftr-503	1190	14	the	the	DET
ftr-503	1190	15	hawks	hawk	NOUN
ftr-503	1190	16	to	to	ADP
ftr-503	1190	17	x	x	PROPN
ftr-503	1190	18	corp	corp	PROPN
ftr-503	1190	19	.	.	PROPN
ftr-503	1190	20	but	but	CCONJ
ftr-503	1190	21	see	see	VERB
ftr-503	1190	22	sorensen	sorensen	PROPN
ftr-503	1190	23	v.	v.	PROPN
ftr-503	1190	24	commissioner	commissioner	PROPN
ftr-503	1190	25	,	,	PUNCT
ftr-503	1190	26	22	22	NUM
ftr-503	1190	27	t.c	t.c	PROPN
ftr-503	1190	28	.	.	PROPN
ftr-503	1190	29	321	321	NUM
ftr-503	1190	30	(	(	PUNCT
ftr-503	1190	31	1954	1954	NUM
ftr-503	1190	32	)	)	PUNCT
ftr-503	1190	33	.	.	PUNCT
ftr-503	1191	1	however	however	ADV
ftr-503	1191	2	,	,	PUNCT
ftr-503	1191	3	the	the	DET
ftr-503	1191	4	service	service	NOUN
ftr-503	1191	5	can	can	AUX
ftr-503	1191	6	make	make	VERB
ftr-503	1191	7	a	a	DET
ftr-503	1191	8	strong	strong	ADJ
ftr-503	1191	9	counterargument	counterargument	NOUN
ftr-503	1191	10	.	.	PUNCT
ftr-503	1192	1	a	a	DET
ftr-503	1192	2	primary	primary	ADJ
ftr-503	1192	3	reason	reason	NOUN
ftr-503	1192	4	for	for	ADP
ftr-503	1192	5	enactment	enactment	NOUN
ftr-503	1192	6	of	of	ADP
ftr-503	1192	7	the	the	DET
ftr-503	1192	8	installment	installment	NOUN
ftr-503	1192	9	sales	sale	NOUN
ftr-503	1192	10	method	method	NOUN
ftr-503	1192	11	was	be	AUX
ftr-503	1192	12	to	to	PART
ftr-503	1192	13	relieve	relieve	VERB
ftr-503	1192	14	a	a	DET
ftr-503	1192	15	taxpayer	taxpayer	NOUN
ftr-503	1192	16	of	of	ADP
ftr-503	1192	17	the	the	DET
ftr-503	1192	18	hardship	hardship	NOUN
ftr-503	1192	19	of	of	ADP
ftr-503	1192	20	immediately	immediately	ADV
ftr-503	1192	21	paying	pay	VERB
ftr-503	1192	22	the	the	DET
ftr-503	1192	23	tax	tax	NOUN
ftr-503	1192	24	on	on	ADP
ftr-503	1192	25	the	the	DET
ftr-503	1192	26	full	full	ADJ
ftr-503	1192	27	gain	gain	NOUN
ftr-503	1192	28	when	when	SCONJ
ftr-503	1192	29	he	he	PRON
ftr-503	1192	30	had	have	AUX
ftr-503	1192	31	received	receive	VERB
ftr-503	1192	32	cash	cash	NOUN
ftr-503	1192	33	in	in	ADP
ftr-503	1192	34	the	the	DET
ftr-503	1192	35	year	year	NOUN
ftr-503	1192	36	of	of	ADP
ftr-503	1192	37	the	the	DET
ftr-503	1192	38	sale	sale	NOUN
ftr-503	1192	39	for	for	ADP
ftr-503	1192	40	only	only	ADV
ftr-503	1192	41	a	a	DET
ftr-503	1192	42	small	small	ADJ
ftr-503	1192	43	portion	portion	NOUN
ftr-503	1192	44	of	of	ADP
ftr-503	1192	45	the	the	DET
ftr-503	1192	46	sales	sale	NOUN
ftr-503	1192	47	price	price	NOUN
ftr-503	1192	48	.	.	PUNCT
ftr-503	1193	1	commissioner	commissioner	NOUN
ftr-503	1193	2	v.	v.	PROPN
ftr-503	1193	3	south	south	PROPN
ftr-503	1193	4	tex	tex	PROPN
ftr-503	1193	5	.	.	PUNCT
ftr-503	1194	1	lumber	lumber	PROPN
ftr-503	1194	2	co	co	NOUN
ftr-503	1194	3	..	..	PROPN
ftr-503	1194	4	333	333	NUM
ftr-503	1194	5	u.s	u.s	PROPN
ftr-503	1194	6	.	.	PROPN
ftr-503	1194	7	496	496	NUM
ftr-503	1194	8	(	(	PUNCT
ftr-503	1194	9	1948	1948	NUM
ftr-503	1194	10	)	)	PUNCT
ftr-503	1194	11	.	.	PUNCT
ftr-503	1195	1	in	in	ADP
ftr-503	1195	2	this	this	DET
ftr-503	1195	3	case	case	NOUN
ftr-503	1195	4	,	,	PUNCT
ftr-503	1195	5	b	b	PROPN
ftr-503	1195	6	was	be	AUX
ftr-503	1195	7	originally	originally	ADV
ftr-503	1195	8	entitled	entitle	VERB
ftr-503	1195	9	to	to	PART
ftr-503	1195	10	receive	receive	VERB
ftr-503	1195	11	annual	annual	ADJ
ftr-503	1195	12	payments	payment	NOUN
ftr-503	1195	13	of	of	ADP
ftr-503	1195	14	sl00.000	sl00.000	NUM
ftr-503	1195	15	over	over	ADP
ftr-503	1195	16	a	a	DET
ftr-503	1195	17	three	three	NUM
ftr-503	1195	18	-	-	PUNCT
ftr-503	1195	19	year	year	NOUN
ftr-503	1195	20	period	period	NOUN
ftr-503	1195	21	;	;	PUNCT
ftr-503	1195	22	he	he	PRON
ftr-503	1195	23	thereafter	thereafter	ADV
ftr-503	1195	24	converted	convert	VERB
ftr-503	1195	25	this	this	DET
ftr-503	1195	26	right	right	NOUN
ftr-503	1195	27	into	into	ADP
ftr-503	1195	28	a	a	DET
ftr-503	1195	29	right	right	NOUN
ftr-503	1195	30	to	to	PART
ftr-503	1195	31	receive	receive	VERB
ftr-503	1195	32	annual	annual	ADJ
ftr-503	1195	33	payments	payment	NOUN
ftr-503	1195	34	of	of	ADP
ftr-503	1195	35	$	$	SYM
ftr-503	1195	36	18,000	18,000	NUM
ftr-503	1195	37	over	over	ADP
ftr-503	1195	38	his	his	PRON
ftr-503	1195	39	lifetime	lifetime	NOUN
ftr-503	1195	40	.	.	PUNCT
ftr-503	1196	1	the	the	DET
ftr-503	1196	2	hardship	hardship	NOUN
ftr-503	1196	3	to	to	ADP
ftr-503	1196	4	b	b	PROPN
ftr-503	1196	5	of	of	ADP
ftr-503	1196	6	paying	pay	VERB
ftr-503	1196	7	a	a	DET
ftr-503	1196	8	tax	tax	NOUN
ftr-503	1196	9	in	in	ADP
ftr-503	1196	10	a	a	DET
ftr-503	1196	11	single	single	ADJ
ftr-503	1196	12	year	year	NOUN
ftr-503	1196	13	(	(	PUNCT
ftr-503	1196	14	or	or	CCONJ
ftr-503	1196	15	in	in	ADP
ftr-503	1196	16	three	three	NUM
ftr-503	1196	17	years	year	NOUN
ftr-503	1196	18	)	)	PUNCT
ftr-503	1196	19	on	on	ADP
ftr-503	1196	20	income	income	NOUN
ftr-503	1196	21	that	that	SCONJ
ftr-503	1196	22	he	he	PRON
ftr-503	1196	23	will	will	AUX
ftr-503	1196	24	receive	receive	VERB
ftr-503	1196	25	over	over	ADP
ftr-503	1196	26	a	a	DET
ftr-503	1196	27	lifetime	lifetime	NOUN
ftr-503	1196	28	is	be	AUX
ftr-503	1196	29	self	self	NOUN
ftr-503	1196	30	-	-	PUNCT
ftr-503	1196	31	inflicted	inflict	VERB
ftr-503	1196	32	.	.	PUNCT
ftr-503	1197	1	the	the	DET
ftr-503	1197	2	service	service	NOUN
ftr-503	1197	3	might	might	AUX
ftr-503	1197	4	argue	argue	VERB
ftr-503	1197	5	that	that	SCONJ
ftr-503	1197	6	the	the	DET
ftr-503	1197	7	installment	installment	NOUN
ftr-503	1197	8	sales	sale	NOUN
ftr-503	1197	9	method	method	NOUN
ftr-503	1197	10	was	be	AUX
ftr-503	1197	11	not	not	PART
ftr-503	1197	12	meant	mean	VERB
ftr-503	1197	13	to	to	PART
ftr-503	1197	14	enable	enable	VERB
ftr-503	1197	15	a	a	DET
ftr-503	1197	16	taxpayer	taxpayer	NOUN
ftr-503	1197	17	to	to	PART
ftr-503	1197	18	defer	defer	VERB
ftr-503	1197	19	recognition	recognition	NOUN
ftr-503	1197	20	of	of	ADP
ftr-503	1197	21	income	income	NOUN
ftr-503	1197	22	beyond	beyond	ADP
ftr-503	1197	23	the	the	DET
ftr-503	1197	24	time	time	NOUN
ftr-503	1197	25	when	when	SCONJ
ftr-503	1197	26	he	he	PRON
ftr-503	1197	27	would	would	AUX
ftr-503	1197	28	have	have	AUX
ftr-503	1197	29	received	receive	VERB
ftr-503	1197	30	all	all	PRON
ftr-503	1197	31	of	of	ADP
ftr-503	1197	32	his	his	PRON
ftr-503	1197	33	cash	cash	NOUN
ftr-503	1197	34	payments	payment	NOUN
ftr-503	1197	35	under	under	ADP
ftr-503	1197	36	his	his	PRON
ftr-503	1197	37	original	original	ADJ
ftr-503	1197	38	contract	contract	NOUN
ftr-503	1197	39	.	.	PUNCT
ftr-503	1198	1	this	this	DET
ftr-503	1198	2	argument	argument	NOUN
ftr-503	1198	3	seems	seem	VERB
ftr-503	1198	4	implicit	implicit	ADJ
ftr-503	1198	5	in	in	ADP
ftr-503	1198	6	the	the	DET
ftr-503	1198	7	holding	holding	NOUN
ftr-503	1198	8	in	in	ADP
ftr-503	1198	9	real	real	ADJ
ftr-503	1198	10	.	.	PUNCT
ftr-503	1199	1	loan	loan	PROPN
ftr-503	1199	2	corp	corp	PROPN
ftr-503	1199	3	.	.	PROPN
ftr-503	1199	4	where	where	SCONJ
ftr-503	1199	5	the	the	DET
ftr-503	1199	6	tax	tax	NOUN
ftr-503	1199	7	court	court	NOUN
ftr-503	1199	8	upheld	uphold	VERB
ftr-503	1199	9	use	use	NOUN
ftr-503	1199	10	of	of	ADP
ftr-503	1199	11	the	the	DET
ftr-503	1199	12	installment	installment	NOUN
ftr-503	1199	13	sales	sale	NOUN
ftr-503	1199	14	method	method	NOUN
ftr-503	1199	15	where	where	SCONJ
ftr-503	1199	16	its	its	PRON
ftr-503	1199	17	use	use	NOUN
ftr-503	1199	18	did	do	AUX
ftr-503	1199	19	not	not	PART
ftr-503	1199	20	extend	extend	VERB
ftr-503	1199	21	the	the	DET
ftr-503	1199	22	period	period	NOUN
ftr-503	1199	23	19931	19931	NUM
ftr-503	1199	24	florida	florida	PROPN
ftr-503	1199	25	tax	tax	NOUN
ftr-503	1199	26	review	review	NOUN
ftr-503	1199	27	and	and	CCONJ
ftr-503	1199	28	sellers	seller	NOUN
ftr-503	1199	29	of	of	ADP
ftr-503	1199	30	property	property	NOUN
ftr-503	1199	31	have	have	VERB
ftr-503	1199	32	in	in	ADP
ftr-503	1199	33	deferring	defer	VERB
ftr-503	1199	34	recognition	recognition	NOUN
ftr-503	1199	35	of	of	ADP
ftr-503	1199	36	income	income	NOUN
ftr-503	1199	37	,	,	PUNCT
ftr-503	1199	38	it	it	PRON
ftr-503	1199	39	is	be	AUX
ftr-503	1199	40	difficult	difficult	ADJ
ftr-503	1199	41	to	to	PART
ftr-503	1199	42	discern	discern	VERB
ftr-503	1199	43	how	how	SCONJ
ftr-503	1199	44	tax	tax	NOUN
ftr-503	1199	45	policy	policy	NOUN
ftr-503	1199	46	would	would	AUX
ftr-503	1199	47	be	be	AUX
ftr-503	1199	48	subverted	subvert	VERB
ftr-503	1199	49	by	by	ADP
ftr-503	1199	50	either	either	CCONJ
ftr-503	1199	51	allowing	allow	VERB
ftr-503	1199	52	b	b	NOUN
ftr-503	1199	53	to	to	PART
ftr-503	1199	54	use	use	VERB
ftr-503	1199	55	the	the	DET
ftr-503	1199	56	installment	installment	NOUN
ftr-503	1199	57	sales	sale	NOUN
ftr-503	1199	58	method	method	NOUN
ftr-503	1199	59	or	or	CCONJ
ftr-503	1199	60	allowing	allow	VERB
ftr-503	1199	61	him	he	PRON
ftr-503	1199	62	to	to	PART
ftr-503	1199	63	defer	defer	VERB
ftr-503	1199	64	recognition	recognition	NOUN
ftr-503	1199	65	of	of	ADP
ftr-503	1199	66	income	income	NOUN
ftr-503	1199	67	until	until	ADP
ftr-503	1199	68	actual	actual	ADJ
ftr-503	1199	69	receipt	receipt	NOUN
ftr-503	1199	70	of	of	ADP
ftr-503	1199	71	the	the	DET
ftr-503	1199	72	annual	annual	ADJ
ftr-503	1199	73	payments	payment	NOUN
ftr-503	1199	74	.	.	PUNCT
ftr-503	1200	1	but	but	CCONJ
ftr-503	1200	2	whatever	whatever	PRON
ftr-503	1200	3	the	the	DET
ftr-503	1200	4	answer	answer	NOUN
ftr-503	1200	5	to	to	ADP
ftr-503	1200	6	that	that	DET
ftr-503	1200	7	question	question	NOUN
ftr-503	1200	8	,	,	PUNCT
ftr-503	1200	9	there	there	PRON
ftr-503	1200	10	is	be	VERB
ftr-503	1200	11	no	no	DET
ftr-503	1200	12	warrant	warrant	NOUN
ftr-503	1200	13	for	for	ADP
ftr-503	1200	14	applying	apply	VERB
ftr-503	1200	15	the	the	DET
ftr-503	1200	16	assignment	assignment	NOUN
ftr-503	1200	17	of	of	ADP
ftr-503	1200	18	income	income	NOUN
ftr-503	1200	19	doctrine	doctrine	NOUN
ftr-503	1200	20	here	here	ADV
ftr-503	1200	21	.	.	PUNCT
ftr-503	1201	1	there	there	PRON
ftr-503	1201	2	is	be	VERB
ftr-503	1201	3	simply	simply	ADV
ftr-503	1201	4	a	a	DET
ftr-503	1201	5	deferral	deferral	NOUN
ftr-503	1201	6	of	of	ADP
ftr-503	1201	7	income	income	NOUN
ftr-503	1201	8	,	,	PUNCT
ftr-503	1201	9	and	and	CCONJ
ftr-503	1201	10	that	that	PRON
ftr-503	1201	11	is	be	AUX
ftr-503	1201	12	not	not	PART
ftr-503	1201	13	a	a	DET
ftr-503	1201	14	concern	concern	NOUN
ftr-503	1201	15	of	of	ADP
ftr-503	1201	16	the	the	DET
ftr-503	1201	17	assignment	assignment	NOUN
ftr-503	1201	18	of	of	ADP
ftr-503	1201	19	income	income	NOUN
ftr-503	1201	20	doctrine	doctrine	NOUN
ftr-503	1201	21	.	.	PUNCT
ftr-503	1202	1	f.	f.	PROPN
ftr-503	1202	2	a	a	DET
ftr-503	1202	3	loose	loose	ADJ
ftr-503	1202	4	end	end	NOUN
ftr-503	1202	5	:	:	PUNCT
ftr-503	1202	6	should	should	AUX
ftr-503	1202	7	schneer	schneer	VERB
ftr-503	1202	8	have	have	AUX
ftr-503	1202	9	been	be	AUX
ftr-503	1202	10	taxed	tax	VERB
ftr-503	1202	11	on	on	ADP
ftr-503	1202	12	the	the	DET
ftr-503	1202	13	fee	fee	NOUN
ftr-503	1202	14	that	that	PRON
ftr-503	1202	15	was	be	AUX
ftr-503	1202	16	fully	fully	ADV
ftr-503	1202	17	earned	earn	VERB
ftr-503	1202	18	at	at	ADP
ftr-503	1202	19	the	the	DET
ftr-503	1202	20	time	time	NOUN
ftr-503	1202	21	of	of	ADP
ftr-503	1202	22	the	the	DET
ftr-503	1202	23	assignment	assignment	NOUN
ftr-503	1202	24	?	?	PUNCT
ftr-503	1203	1	all	all	DET
ftr-503	1203	2	the	the	DET
ftr-503	1203	3	judges	judge	NOUN
ftr-503	1203	4	in	in	ADP
ftr-503	1203	5	schneer	schneer	NOUN
ftr-503	1203	6	agreed	agree	VERB
ftr-503	1203	7	that	that	SCONJ
ftr-503	1203	8	schneer	schneer	NOUN
ftr-503	1203	9	was	be	AUX
ftr-503	1203	10	taxable	taxable	ADJ
ftr-503	1203	11	under	under	ADP
ftr-503	1203	12	the	the	DET
ftr-503	1203	13	assignment	assignment	NOUN
ftr-503	1203	14	of	of	ADP
ftr-503	1203	15	income	income	NOUN
ftr-503	1203	16	doctrine	doctrine	NOUN
ftr-503	1203	17	on	on	ADP
ftr-503	1203	18	the	the	DET
ftr-503	1203	19	one	one	NUM
ftr-503	1203	20	fee	fee	NOUN
ftr-503	1203	21	,	,	PUNCT
ftr-503	1203	22	amounting	amount	VERB
ftr-503	1203	23	to	to	ADP
ftr-503	1203	24	$	$	SYM
ftr-503	1203	25	1,250	1,250	NUM
ftr-503	1203	26	,	,	PUNCT
ftr-503	1203	27	which	which	PRON
ftr-503	1203	28	had	have	AUX
ftr-503	1203	29	been	be	AUX
ftr-503	1203	30	fully	fully	ADV
ftr-503	1203	31	earned	earn	VERB
ftr-503	1203	32	before	before	SCONJ
ftr-503	1203	33	he	he	PRON
ftr-503	1203	34	left	leave	VERB
ftr-503	1203	35	the	the	DET
ftr-503	1203	36	first	first	ADJ
ftr-503	1203	37	firm	firm	NOUN
ftr-503	1203	38	.	.	PUNCT
ftr-503	1204	1	6	6	NUM
ftr-503	1204	2	this	this	DET
ftr-503	1204	3	conclusion	conclusion	NOUN
ftr-503	1204	4	is	be	AUX
ftr-503	1204	5	almost	almost	ADV
ftr-503	1204	6	surely	surely	ADV
ftr-503	1204	7	wrong	wrong	ADJ
ftr-503	1204	8	.	.	PUNCT
ftr-503	1205	1	since	since	SCONJ
ftr-503	1205	2	this	this	DET
ftr-503	1205	3	fee	fee	NOUN
ftr-503	1205	4	had	have	AUX
ftr-503	1205	5	been	be	AUX
ftr-503	1205	6	fully	fully	ADV
ftr-503	1205	7	earned	earn	VERB
ftr-503	1205	8	when	when	SCONJ
ftr-503	1205	9	schneer	schneer	NOUN
ftr-503	1205	10	assigned	assign	VERB
ftr-503	1205	11	it	it	PRON
ftr-503	1205	12	to	to	ADP
ftr-503	1205	13	the	the	DET
ftr-503	1205	14	second	second	ADJ
ftr-503	1205	15	firm	firm	NOUN
ftr-503	1205	16	,	,	PUNCT
ftr-503	1205	17	it	it	PRON
ftr-503	1205	18	was	be	AUX
ftr-503	1205	19	in	in	ADP
ftr-503	1205	20	effect	effect	NOUN
ftr-503	1205	21	an	an	DET
ftr-503	1205	22	account	account	NOUN
ftr-503	1205	23	receivable	receivable	NOUN
ftr-503	1205	24	.	.	PUNCT
ftr-503	1206	1	37	37	NUM
ftr-503	1206	2	accounts	account	NOUN
ftr-503	1206	3	receivable	receivable	NOUN
ftr-503	1206	4	are	be	AUX
ftr-503	1206	5	"	"	PUNCT
ftr-503	1206	6	property'2	property'2	ADJ
ftr-503	1206	7	'	'	PUNCT
ftr-503	1206	8	38	38	NUM
ftr-503	1206	9	and	and	CCONJ
ftr-503	1206	10	thus	thus	ADV
ftr-503	1206	11	are	be	AUX
ftr-503	1206	12	subject	subject	ADJ
ftr-503	1206	13	to	to	ADP
ftr-503	1206	14	the	the	DET
ftr-503	1206	15	partnership	partnership	NOUN
ftr-503	1206	16	basis	basis	NOUN
ftr-503	1206	17	rule	rule	NOUN
ftr-503	1206	18	of	of	ADP
ftr-503	1206	19	section	section	NOUN
ftr-503	1206	20	723	723	NUM
ftr-503	1206	21	.	.	PUNCT
ftr-503	1207	1	pursuant	pursuant	ADJ
ftr-503	1207	2	to	to	ADP
ftr-503	1207	3	that	that	DET
ftr-503	1207	4	rule	rule	NOUN
ftr-503	1207	5	,	,	PUNCT
ftr-503	1207	6	the	the	DET
ftr-503	1207	7	second	second	ADJ
ftr-503	1207	8	partnership	partnership	NOUN
ftr-503	1207	9	took	take	VERB
ftr-503	1207	10	over	over	ADP
ftr-503	1207	11	schneer	schneer	NOUN
ftr-503	1207	12	's	's	PART
ftr-503	1207	13	basis	basis	NOUN
ftr-503	1207	14	in	in	ADP
ftr-503	1207	15	the	the	DET
ftr-503	1207	16	account	account	NOUN
ftr-503	1207	17	receivable	receivable	NOUN
ftr-503	1207	18	,	,	PUNCT
ftr-503	1207	19	239	239	NUM
ftr-503	1207	20	that	that	PRON
ftr-503	1207	21	is	be	AUX
ftr-503	1207	22	,	,	PUNCT
ftr-503	1207	23	zero	zero	NUM
ftr-503	1207	24	.	.	PUNCT
ftr-503	1208	1	section	section	NOUN
ftr-503	1208	2	704(c)(1	704(c)(1	PROPN
ftr-503	1208	3	)	)	PUNCT
ftr-503	1208	4	,	,	PUNCT
ftr-503	1208	5	as	as	ADP
ftr-503	1208	6	in	in	ADP
ftr-503	1208	7	effect	effect	NOUN
ftr-503	1208	8	during	during	ADP
ftr-503	1208	9	the	the	DET
ftr-503	1208	10	time	time	NOUN
ftr-503	1208	11	in	in	ADP
ftr-503	1208	12	question	question	NOUN
ftr-503	1208	13	,	,	PUNCT
ftr-503	1208	14	provided	provide	VERB
ftr-503	1208	15	that	that	SCONJ
ftr-503	1208	16	in	in	ADP
ftr-503	1208	17	allocating	allocate	VERB
ftr-503	1208	18	gain	gain	NOUN
ftr-503	1208	19	or	or	CCONJ
ftr-503	1208	20	loss	loss	NOUN
ftr-503	1208	21	with	with	ADP
ftr-503	1208	22	respect	respect	NOUN
ftr-503	1208	23	to	to	ADP
ftr-503	1208	24	the	the	DET
ftr-503	1208	25	contributed	contribute	VERB
ftr-503	1208	26	property	property	NOUN
ftr-503	1208	27	,	,	PUNCT
ftr-503	1208	28	the	the	DET
ftr-503	1208	29	property	property	NOUN
ftr-503	1208	30	was	be	AUX
ftr-503	1208	31	to	to	PART
ftr-503	1208	32	be	be	AUX
ftr-503	1208	33	treated	treat	VERB
ftr-503	1208	34	"	"	PUNCT
ftr-503	1208	35	as	as	SCONJ
ftr-503	1208	36	if	if	SCONJ
ftr-503	1208	37	[	[	X
ftr-503	1208	38	it	it	PRON
ftr-503	1208	39	]	]	PUNCT
ftr-503	1208	40	had	have	AUX
ftr-503	1208	41	been	be	AUX
ftr-503	1208	42	purchased	purchase	VERB
ftr-503	1208	43	by	by	ADP
ftr-503	1208	44	the	the	DET
ftr-503	1208	45	partnership	partnership	NOUN
ftr-503	1208	46	.	.	PUNCT
ftr-503	1208	47	"	"	PUNCT
ftr-503	1209	1	4	4	NUM
ftr-503	1209	2	'	'	NUM
ftr-503	1209	3	the	the	DET
ftr-503	1209	4	purpose	purpose	NOUN
ftr-503	1209	5	and	and	CCONJ
ftr-503	1209	6	effect	effect	NOUN
ftr-503	1209	7	of	of	ADP
ftr-503	1209	8	this	this	PRON
ftr-503	1209	9	for	for	ADP
ftr-503	1209	10	recognizing	recognize	VERB
ftr-503	1209	11	gain	gain	NOUN
ftr-503	1209	12	beyond	beyond	ADP
ftr-503	1209	13	the	the	DET
ftr-503	1209	14	time	time	NOUN
ftr-503	1209	15	when	when	SCONJ
ftr-503	1209	16	the	the	DET
ftr-503	1209	17	taxpayer	taxpayer	NOUN
ftr-503	1209	18	would	would	AUX
ftr-503	1209	19	have	have	AUX
ftr-503	1209	20	received	receive	VERB
ftr-503	1209	21	and	and	CCONJ
ftr-503	1209	22	recognized	recognize	VERB
ftr-503	1209	23	income	income	NOUN
ftr-503	1209	24	under	under	ADP
ftr-503	1209	25	the	the	DET
ftr-503	1209	26	original	original	ADJ
ftr-503	1209	27	service	service	NOUN
ftr-503	1209	28	contract	contract	NOUN
ftr-503	1209	29	.	.	PUNCT
ftr-503	1210	1	realty	realty	PROPN
ftr-503	1210	2	loan	loan	PROPN
ftr-503	1210	3	corp	corp	PROPN
ftr-503	1210	4	.	.	PROPN
ftr-503	1210	5	,	,	PUNCT
ftr-503	1210	6	54	54	NUM
ftr-503	1210	7	t.c	t.c	PROPN
ftr-503	1210	8	.	.	PUNCT
ftr-503	1211	1	at	at	ADP
ftr-503	1211	2	1097	1097	NUM
ftr-503	1211	3	-	-	SYM
ftr-503	1211	4	98	98	NUM
ftr-503	1211	5	.	.	PUNCT
ftr-503	1212	1	the	the	DET
ftr-503	1212	2	tax	tax	NOUN
ftr-503	1212	3	court	court	NOUN
ftr-503	1212	4	distinguished	distinguished	PROPN
ftr-503	1212	5	sorensen	sorensen	PROPN
ftr-503	1212	6	,	,	PUNCT
ftr-503	1212	7	which	which	PRON
ftr-503	1212	8	had	have	AUX
ftr-503	1212	9	disallowed	disallow	VERB
ftr-503	1212	10	the	the	DET
ftr-503	1212	11	use	use	NOUN
ftr-503	1212	12	of	of	ADP
ftr-503	1212	13	installment	installment	NOUN
ftr-503	1212	14	sales	sale	NOUN
ftr-503	1212	15	,	,	PUNCT
ftr-503	1212	16	on	on	ADP
ftr-503	1212	17	the	the	DET
ftr-503	1212	18	ground	ground	NOUN
ftr-503	1212	19	that	that	SCONJ
ftr-503	1212	20	its	its	PRON
ftr-503	1212	21	use	use	NOUN
ftr-503	1212	22	in	in	ADP
ftr-503	1212	23	that	that	DET
ftr-503	1212	24	case	case	NOUN
ftr-503	1212	25	would	would	AUX
ftr-503	1212	26	have	have	AUX
ftr-503	1212	27	extended	extend	VERB
ftr-503	1212	28	the	the	DET
ftr-503	1212	29	time	time	NOUN
ftr-503	1212	30	for	for	ADP
ftr-503	1212	31	recognizing	recognize	VERB
ftr-503	1212	32	gain	gain	NOUN
ftr-503	1212	33	beyond	beyond	ADP
ftr-503	1212	34	the	the	DET
ftr-503	1212	35	time	time	NOUN
ftr-503	1212	36	the	the	DET
ftr-503	1212	37	taxpayer	taxpayer	NOUN
ftr-503	1212	38	would	would	AUX
ftr-503	1212	39	have	have	AUX
ftr-503	1212	40	otherwise	otherwise	ADV
ftr-503	1212	41	received	receive	VERB
ftr-503	1212	42	and	and	CCONJ
ftr-503	1212	43	reported	report	VERB
ftr-503	1212	44	his	his	PRON
ftr-503	1212	45	gain	gain	NOUN
ftr-503	1212	46	.	.	PUNCT
ftr-503	1213	1	i	i	PRON
ftr-503	1213	2	d.	d.	PROPN
ftr-503	1213	3	at	at	ADP
ftr-503	1213	4	1097	1097	NUM
ftr-503	1213	5	(	(	PUNCT
ftr-503	1213	6	stating	state	VERB
ftr-503	1213	7	that	that	SCONJ
ftr-503	1213	8	the	the	DET
ftr-503	1213	9	sale	sale	NOUN
ftr-503	1213	10	of	of	ADP
ftr-503	1213	11	contract	contract	NOUN
ftr-503	1213	12	rights	right	NOUN
ftr-503	1213	13	"	"	PUNCT
ftr-503	1213	14	could	could	AUX
ftr-503	1213	15	not	not	PART
ftr-503	1213	16	change	change	VERB
ftr-503	1213	17	...	...	PUNCT
ftr-503	1213	18	the	the	DET
ftr-503	1213	19	time	time	NOUN
ftr-503	1213	20	at	at	ADP
ftr-503	1213	21	which	which	PRON
ftr-503	1213	22	the	the	DET
ftr-503	1213	23	amount	amount	NOUN
ftr-503	1213	24	was	be	AUX
ftr-503	1213	25	includable	includable	ADJ
ftr-503	1213	26	in	in	ADP
ftr-503	1213	27	income	income	NOUN
ftr-503	1213	28	"	"	PUNCT
ftr-503	1213	29	)	)	PUNCT
ftr-503	1213	30	.	.	PUNCT
ftr-503	1214	1	236	236	NUM
ftr-503	1214	2	.	.	X
ftr-503	1214	3	schneer	schneer	PROPN
ftr-503	1214	4	,	,	PUNCT
ftr-503	1214	5	97	97	NUM
ftr-503	1214	6	t.c	t.c	PROPN
ftr-503	1214	7	.	.	PUNCT
ftr-503	1215	1	at	at	ADP
ftr-503	1215	2	651	651	NUM
ftr-503	1215	3	-	-	SYM
ftr-503	1215	4	52	52	NUM
ftr-503	1215	5	.	.	NUM
ftr-503	1215	6	237	237	NUM
ftr-503	1215	7	.	.	PUNCT
ftr-503	1216	1	the	the	DET
ftr-503	1216	2	opinion	opinion	NOUN
ftr-503	1216	3	does	do	AUX
ftr-503	1216	4	not	not	PART
ftr-503	1216	5	indicate	indicate	VERB
ftr-503	1216	6	whether	whether	SCONJ
ftr-503	1216	7	the	the	DET
ftr-503	1216	8	$	$	SYM
ftr-503	1216	9	1,250	1,250	NUM
ftr-503	1216	10	was	be	AUX
ftr-503	1216	11	billed	bill	VERB
ftr-503	1216	12	prior	prior	ADV
ftr-503	1216	13	to	to	ADP
ftr-503	1216	14	schneer	schneer	NOUN
ftr-503	1216	15	's	's	PART
ftr-503	1216	16	departure	departure	NOUN
ftr-503	1216	17	from	from	ADP
ftr-503	1216	18	the	the	DET
ftr-503	1216	19	first	first	ADJ
ftr-503	1216	20	firm	firm	NOUN
ftr-503	1216	21	.	.	PUNCT
ftr-503	1217	1	however	however	ADV
ftr-503	1217	2	,	,	PUNCT
ftr-503	1217	3	the	the	DET
ftr-503	1217	4	court	court	NOUN
ftr-503	1217	5	found	find	VERB
ftr-503	1217	6	that	that	SCONJ
ftr-503	1217	7	it	it	PRON
ftr-503	1217	8	had	have	AUX
ftr-503	1217	9	accrued	accrue	VERB
ftr-503	1217	10	prior	prior	ADV
ftr-503	1217	11	to	to	ADP
ftr-503	1217	12	his	his	PRON
ftr-503	1217	13	departure	departure	NOUN
ftr-503	1217	14	from	from	ADP
ftr-503	1217	15	the	the	DET
ftr-503	1217	16	first	first	ADJ
ftr-503	1217	17	firm	firm	NOUN
ftr-503	1217	18	and	and	CCONJ
ftr-503	1217	19	it	it	PRON
ftr-503	1217	20	recognized	recognize	VERB
ftr-503	1217	21	that	that	SCONJ
ftr-503	1217	22	income	income	NOUN
ftr-503	1217	23	would	would	AUX
ftr-503	1217	24	only	only	ADV
ftr-503	1217	25	accrue	accrue	VERB
ftr-503	1217	26	when	when	SCONJ
ftr-503	1217	27	all	all	DET
ftr-503	1217	28	events	event	NOUN
ftr-503	1217	29	have	have	AUX
ftr-503	1217	30	occurred	occur	VERB
ftr-503	1217	31	which	which	PRON
ftr-503	1217	32	fix	fix	VERB
ftr-503	1217	33	the	the	DET
ftr-503	1217	34	right	right	NOUN
ftr-503	1217	35	to	to	PART
ftr-503	1217	36	receive	receive	VERB
ftr-503	1217	37	the	the	DET
ftr-503	1217	38	income	income	NOUN
ftr-503	1217	39	and	and	CCONJ
ftr-503	1217	40	the	the	DET
ftr-503	1217	41	amount	amount	NOUN
ftr-503	1217	42	in	in	ADP
ftr-503	1217	43	question	question	NOUN
ftr-503	1217	44	could	could	AUX
ftr-503	1217	45	be	be	AUX
ftr-503	1217	46	determined	determine	VERB
ftr-503	1217	47	with	with	ADP
ftr-503	1217	48	reasonable	reasonable	ADJ
ftr-503	1217	49	accuracy	accuracy	NOUN
ftr-503	1217	50	.	.	PUNCT
ftr-503	1218	1	i	i	PRON
ftr-503	1218	2	d.	d.	PROPN
ftr-503	1218	3	at	at	ADP
ftr-503	1218	4	649	649	NUM
ftr-503	1218	5	-	-	SYM
ftr-503	1218	6	50	50	NUM
ftr-503	1218	7	.	.	PUNCT
ftr-503	1219	1	in	in	ADP
ftr-503	1219	2	any	any	DET
ftr-503	1219	3	event	event	NOUN
ftr-503	1219	4	,	,	PUNCT
ftr-503	1219	5	it	it	PRON
ftr-503	1219	6	is	be	AUX
ftr-503	1219	7	clear	clear	ADJ
ftr-503	1219	8	that	that	SCONJ
ftr-503	1219	9	schneer	schneer	NOUN
ftr-503	1219	10	was	be	AUX
ftr-503	1219	11	at	at	ADP
ftr-503	1219	12	least	least	ADJ
ftr-503	1219	13	contributing	contribute	VERB
ftr-503	1219	14	a	a	DET
ftr-503	1219	15	chose	chose	NOUN
ftr-503	1219	16	in	in	ADP
ftr-503	1219	17	action	action	NOUN
ftr-503	1219	18	,	,	PUNCT
ftr-503	1219	19	and	and	CCONJ
ftr-503	1219	20	a	a	DET
ftr-503	1219	21	chose	chose	NOUN
ftr-503	1219	22	in	in	ADP
ftr-503	1219	23	action	action	NOUN
ftr-503	1219	24	is	be	AUX
ftr-503	1219	25	"	"	PUNCT
ftr-503	1219	26	property	property	NOUN
ftr-503	1219	27	"	"	PUNCT
ftr-503	1219	28	and	and	CCONJ
ftr-503	1219	29	not	not	PART
ftr-503	1219	30	services	service	NOUN
ftr-503	1219	31	.	.	PUNCT
ftr-503	1220	1	238	238	NUM
ftr-503	1220	2	.	.	PUNCT
ftr-503	1221	1	hempt	hempt	PROPN
ftr-503	1221	2	bros	bros	PROPN
ftr-503	1221	3	.	.	PROPN
ftr-503	1222	1	v.	v.	PROPN
ftr-503	1222	2	united	united	PROPN
ftr-503	1222	3	states	states	PROPN
ftr-503	1222	4	,	,	PUNCT
ftr-503	1222	5	490	490	NUM
ftr-503	1222	6	f.2d	f.2d	NOUN
ftr-503	1222	7	1172	1172	NUM
ftr-503	1222	8	,	,	PUNCT
ftr-503	1222	9	1175	1175	NUM
ftr-503	1222	10	-	-	SYM
ftr-503	1222	11	76	76	NUM
ftr-503	1222	12	(	(	PUNCT
ftr-503	1222	13	3d	3d	PROPN
ftr-503	1222	14	cir	cir	NOUN
ftr-503	1222	15	.	.	PUNCT
ftr-503	1222	16	)	)	PUNCT
ftr-503	1222	17	,	,	PUNCT
ftr-503	1222	18	cert	cert	PROPN
ftr-503	1222	19	.	.	PUNCT
ftr-503	1222	20	denied	deny	VERB
ftr-503	1222	21	,	,	PUNCT
ftr-503	1222	22	419	419	NUM
ftr-503	1222	23	u.s	u.s	PROPN
ftr-503	1222	24	.	.	PROPN
ftr-503	1222	25	826	826	NUM
ftr-503	1222	26	(	(	PUNCT
ftr-503	1222	27	1974	1974	NUM
ftr-503	1222	28	)	)	PUNCT
ftr-503	1222	29	;	;	PUNCT
ftr-503	1222	30	see	see	VERB
ftr-503	1222	31	also	also	ADV
ftr-503	1222	32	rev	rev	VERB
ftr-503	1222	33	.	.	PUNCT
ftr-503	1223	1	rul	rul	PROPN
ftr-503	1223	2	.	.	PUNCT
ftr-503	1224	1	80	80	NUM
ftr-503	1224	2	-	-	SYM
ftr-503	1224	3	198	198	NUM
ftr-503	1224	4	,	,	PUNCT
ftr-503	1224	5	1980	1980	NUM
ftr-503	1224	6	-	-	SYM
ftr-503	1224	7	2	2	NUM
ftr-503	1224	8	c.b	c.b	PROPN
ftr-503	1224	9	.	.	PROPN
ftr-503	1224	10	113	113	NUM
ftr-503	1224	11	.	.	PUNCT
ftr-503	1225	1	239	239	NUM
ftr-503	1225	2	.	.	PUNCT
ftr-503	1226	1	irc	irc	PROPN
ftr-503	1226	2	§	§	PROPN
ftr-503	1226	3	723	723	NUM
ftr-503	1226	4	.	.	NOUN
ftr-503	1226	5	240	240	NUM
ftr-503	1226	6	.	.	PUNCT
ftr-503	1227	1	irc	irc	PROPN
ftr-503	1227	2	§	§	PROPN
ftr-503	1227	3	704(c)(1	704(c)(1	PROPN
ftr-503	1227	4	)	)	PUNCT
ftr-503	1227	5	(	(	PUNCT
ftr-503	1227	6	1982	1982	NUM
ftr-503	1227	7	)	)	PUNCT
ftr-503	1227	8	.	.	PUNCT
ftr-503	1228	1	section	section	NOUN
ftr-503	1228	2	704(c)(1	704(c)(1	NUM
ftr-503	1228	3	)	)	PUNCT
ftr-503	1228	4	was	be	AUX
ftr-503	1228	5	amended	amend	VERB
ftr-503	1228	6	by	by	ADP
ftr-503	1228	7	the	the	DET
ftr-503	1228	8	deficit	deficit	NOUN
ftr-503	1228	9	reduction	reduction	NOUN
ftr-503	1228	10	act	act	NOUN
ftr-503	1228	11	of	of	ADP
ftr-503	1228	12	1984	1984	NUM
ftr-503	1228	13	,	,	PUNCT
ftr-503	1228	14	pub	pub	NOUN
ftr-503	1228	15	.	.	PUNCT
ftr-503	1229	1	l.	l.	PROPN
ftr-503	1229	2	no	no	INTJ
ftr-503	1229	3	.	.	PROPN
ftr-503	1230	1	98	98	NUM
ftr-503	1230	2	-	-	SYM
ftr-503	1230	3	369	369	NUM
ftr-503	1230	4	,	,	PUNCT
ftr-503	1230	5	§	§	PROPN
ftr-503	1230	6	71	71	NUM
ftr-503	1230	7	,	,	PUNCT
ftr-503	1230	8	98	98	NUM
ftr-503	1230	9	stat	stat	NOUN
ftr-503	1230	10	.	.	PUNCT
ftr-503	1231	1	589	589	NUM
ftr-503	1231	2	,	,	PUNCT
ftr-503	1231	3	to	to	PART
ftr-503	1231	4	provide	provide	VERB
ftr-503	1231	5	that	that	DET
ftr-503	1231	6	gain	gain	NOUN
ftr-503	1231	7	on	on	ADP
ftr-503	1231	8	property	property	NOUN
ftr-503	1231	9	contributed	contribute	VERB
ftr-503	1231	10	to	to	ADP
ftr-503	1231	11	the	the	DET
ftr-503	1231	12	partnership	partnership	NOUN
ftr-503	1231	13	was	be	AUX
ftr-503	1231	14	to	to	PART
ftr-503	1231	15	be	be	AUX
ftr-503	1231	16	shared	share	VERB
ftr-503	1231	17	among	among	ADP
ftr-503	1231	18	the	the	DET
ftr-503	1231	19	partners	partner	NOUN
ftr-503	1231	20	,	,	PUNCT
ftr-503	1231	21	pursuant	pursuant	ADJ
ftr-503	1231	22	to	to	ADP
ftr-503	1231	23	regulations	regulation	NOUN
ftr-503	1231	24	issued	issue	VERB
ftr-503	1231	25	by	by	ADP
ftr-503	1231	26	the	the	DET
ftr-503	1231	27	service	service	NOUN
ftr-503	1231	28	,	,	PUNCT
ftr-503	1231	29	to	to	PART
ftr-503	1231	30	take	take	VERB
ftr-503	1231	31	account	account	NOUN
ftr-503	1231	32	of	of	ADP
ftr-503	1231	33	the	the	DET
ftr-503	1231	34	difference	difference	NOUN
ftr-503	1231	35	between	between	ADP
ftr-503	1231	36	the	the	DET
ftr-503	1231	37	basis	basis	NOUN
ftr-503	1231	38	of	of	ADP
ftr-503	1231	39	the	the	DET
ftr-503	1231	40	[	[	X
ftr-503	1231	41	vol	vol	NOUN
ftr-503	1231	42	1:11	1:11	NUM
ftr-503	1231	43	schmeer	schmeer	NOUN
ftr-503	1231	44	v	v	NOUN
ftr-503	1231	45	conmissioner	conmissioner	NOUN
ftr-503	1231	46	language	language	NOUN
ftr-503	1231	47	was	be	AUX
ftr-503	1231	48	to	to	PART
ftr-503	1231	49	assure	assure	VERB
ftr-503	1231	50	that	that	SCONJ
ftr-503	1231	51	the	the	DET
ftr-503	1231	52	entire	entire	ADJ
ftr-503	1231	53	gain	gain	NOUN
ftr-503	1231	54	or	or	CCONJ
ftr-503	1231	55	loss	loss	NOUN
ftr-503	1231	56	realized	realize	VERB
ftr-503	1231	57	with	with	ADP
ftr-503	1231	58	respect	respect	NOUN
ftr-503	1231	59	to	to	ADP
ftr-503	1231	60	the	the	DET
ftr-503	1231	61	contributed	contribute	VERB
ftr-503	1231	62	property	property	NOUN
ftr-503	1231	63	was	be	AUX
ftr-503	1231	64	reported	report	VERB
ftr-503	1231	65	by	by	ADP
ftr-503	1231	66	the	the	DET
ftr-503	1231	67	partnership	partnership	NOUN
ftr-503	1231	68	instead	instead	ADV
ftr-503	1231	69	of	of	ADP
ftr-503	1231	70	by	by	ADP
ftr-503	1231	71	the	the	DET
ftr-503	1231	72	contributing	contribute	VERB
ftr-503	1231	73	partner.24	partner.24	NOUN
ftr-503	1231	74	'	'	PART
ftr-503	1231	75	the	the	DET
ftr-503	1231	76	gain	gain	NOUN
ftr-503	1231	77	or	or	CCONJ
ftr-503	1231	78	loss	loss	NOUN
ftr-503	1231	79	would	would	AUX
ftr-503	1231	80	then	then	ADV
ftr-503	1231	81	be	be	AUX
ftr-503	1231	82	allocated	allocate	VERB
ftr-503	1231	83	among	among	ADP
ftr-503	1231	84	the	the	DET
ftr-503	1231	85	partners	partner	NOUN
ftr-503	1231	86	in	in	ADP
ftr-503	1231	87	accordance	accordance	NOUN
ftr-503	1231	88	with	with	ADP
ftr-503	1231	89	the	the	DET
ftr-503	1231	90	ratios	ratio	NOUN
ftr-503	1231	91	specified	specify	VERB
ftr-503	1231	92	in	in	ADP
ftr-503	1231	93	the	the	DET
ftr-503	1231	94	partnership	partnership	NOUN
ftr-503	1231	95	agreement	agreement	NOUN
ftr-503	1231	96	for	for	ADP
ftr-503	1231	97	sharing	share	VERB
ftr-503	1231	98	gains	gain	NOUN
ftr-503	1231	99	or	or	CCONJ
ftr-503	1231	100	losses.242	losses.242	NOUN
ftr-503	1231	101	if	if	SCONJ
ftr-503	1231	102	they	they	PRON
ftr-503	1231	103	preferred	prefer	VERB
ftr-503	1231	104	,	,	PUNCT
ftr-503	1231	105	the	the	DET
ftr-503	1231	106	partners	partner	NOUN
ftr-503	1231	107	could	could	AUX
ftr-503	1231	108	have	have	AUX
ftr-503	1231	109	agreed	agree	VERB
ftr-503	1231	110	pursuant	pursuant	ADJ
ftr-503	1231	111	to	to	ADP
ftr-503	1231	112	section	section	NOUN
ftr-503	1231	113	704(c)(2	704(c)(2	NUM
ftr-503	1231	114	)	)	PUNCT
ftr-503	1231	115	,	,	PUNCT
ftr-503	1231	116	as	as	ADP
ftr-503	1231	117	then	then	ADV
ftr-503	1231	118	in	in	ADP
ftr-503	1231	119	effect	effect	NOUN
ftr-503	1231	120	,	,	PUNCT
ftr-503	1231	121	to	to	PART
ftr-503	1231	122	share	share	VERB
ftr-503	1231	123	the	the	DET
ftr-503	1231	124	gain	gain	NOUN
ftr-503	1231	125	from	from	ADP
ftr-503	1231	126	the	the	DET
ftr-503	1231	127	collection	collection	NOUN
ftr-503	1231	128	of	of	ADP
ftr-503	1231	129	the	the	DET
ftr-503	1231	130	receivable	receivable	NOUN
ftr-503	1231	131	so	so	SCONJ
ftr-503	1231	132	as	as	SCONJ
ftr-503	1231	133	to	to	PART
ftr-503	1231	134	take	take	VERB
ftr-503	1231	135	account	account	NOUN
ftr-503	1231	136	of	of	ADP
ftr-503	1231	137	the	the	DET
ftr-503	1231	138	difference	difference	NOUN
ftr-503	1231	139	between	between	ADP
ftr-503	1231	140	the	the	DET
ftr-503	1231	141	partnership	partnership	NOUN
ftr-503	1231	142	's	's	PART
ftr-503	1231	143	basis	basis	NOUN
ftr-503	1231	144	in	in	ADP
ftr-503	1231	145	the	the	DET
ftr-503	1231	146	receivable	receivable	NOUN
ftr-503	1231	147	and	and	CCONJ
ftr-503	1231	148	the	the	DET
ftr-503	1231	149	receivable	receivable	NOUN
ftr-503	1231	150	's	's	PART
ftr-503	1231	151	fair	fair	ADJ
ftr-503	1231	152	market	market	NOUN
ftr-503	1231	153	value	value	NOUN
ftr-503	1231	154	at	at	ADP
ftr-503	1231	155	the	the	DET
ftr-503	1231	156	time	time	NOUN
ftr-503	1231	157	of	of	ADP
ftr-503	1231	158	the	the	DET
ftr-503	1231	159	contribution	contribution	NOUN
ftr-503	1231	160	.	.	PUNCT
ftr-503	1232	1	3	3	NUM
ftr-503	1232	2	however	however	ADV
ftr-503	1232	3	,	,	PUNCT
ftr-503	1232	4	in	in	ADP
ftr-503	1232	5	schneer	schneer	NOUN
ftr-503	1232	6	there	there	PRON
ftr-503	1232	7	was	be	VERB
ftr-503	1232	8	no	no	DET
ftr-503	1232	9	such	such	ADJ
ftr-503	1232	10	agreement	agreement	NOUN
ftr-503	1232	11	.	.	PUNCT
ftr-503	1233	1	thus	thus	ADV
ftr-503	1233	2	,	,	PUNCT
ftr-503	1233	3	under	under	ADP
ftr-503	1233	4	the	the	DET
ftr-503	1233	5	statutory	statutory	ADJ
ftr-503	1233	6	scheme	scheme	NOUN
ftr-503	1233	7	then	then	ADV
ftr-503	1233	8	in	in	ADP
ftr-503	1233	9	effect	effect	NOUN
ftr-503	1233	10	,	,	PUNCT
ftr-503	1233	11	collection	collection	NOUN
ftr-503	1233	12	of	of	ADP
ftr-503	1233	13	the	the	DET
ftr-503	1233	14	$	$	SYM
ftr-503	1233	15	1,250	1,250	NUM
ftr-503	1233	16	fee	fee	NOUN
ftr-503	1233	17	by	by	ADP
ftr-503	1233	18	schneer	schneer	NOUN
ftr-503	1233	19	's	's	PART
ftr-503	1233	20	second	second	ADJ
ftr-503	1233	21	firm	firm	NOUN
ftr-503	1233	22	was	be	AUX
ftr-503	1233	23	reportable	reportable	ADJ
ftr-503	1233	24	by	by	ADP
ftr-503	1233	25	it	it	PRON
ftr-503	1233	26	(	(	PUNCT
ftr-503	1233	27	and	and	CCONJ
ftr-503	1233	28	not	not	PART
ftr-503	1233	29	by	by	ADP
ftr-503	1233	30	schneer	schneer	NOUN
ftr-503	1233	31	)	)	PUNCT
ftr-503	1233	32	,	,	PUNCT
ftr-503	1233	33	and	and	CCONJ
ftr-503	1233	34	schneer	schneer	NOUN
ftr-503	1233	35	should	should	AUX
ftr-503	1233	36	have	have	AUX
ftr-503	1233	37	been	be	AUX
ftr-503	1233	38	taxed	tax	VERB
ftr-503	1233	39	on	on	ADP
ftr-503	1233	40	this	this	DET
ftr-503	1233	41	fee	fee	NOUN
ftr-503	1233	42	only	only	ADV
ftr-503	1233	43	to	to	ADP
ftr-503	1233	44	the	the	DET
ftr-503	1233	45	extent	extent	NOUN
ftr-503	1233	46	of	of	ADP
ftr-503	1233	47	his	his	PRON
ftr-503	1233	48	distributive	distributive	ADJ
ftr-503	1233	49	share	share	NOUN
ftr-503	1233	50	in	in	ADP
ftr-503	1233	51	it	it	PRON
ftr-503	1233	52	.	.	PUNCT
ftr-503	1234	1	the	the	DET
ftr-503	1234	2	question	question	NOUN
ftr-503	1234	3	is	be	AUX
ftr-503	1234	4	whether	whether	SCONJ
ftr-503	1234	5	this	this	DET
ftr-503	1234	6	statutorily	statutorily	ADV
ftr-503	1234	7	mandated	mandate	VERB
ftr-503	1234	8	scheme	scheme	NOUN
ftr-503	1234	9	was	be	AUX
ftr-503	1234	10	overridden	overridden	ADJ
ftr-503	1234	11	by	by	ADP
ftr-503	1234	12	the	the	DET
ftr-503	1234	13	assignment	assignment	NOUN
ftr-503	1234	14	of	of	ADP
ftr-503	1234	15	income	income	NOUN
ftr-503	1234	16	doctrine	doctrine	NOUN
ftr-503	1234	17	.	.	PUNCT
ftr-503	1235	1	in	in	ADP
ftr-503	1235	2	hempt	hempt	PROPN
ftr-503	1235	3	bros	bros	PROPN
ftr-503	1235	4	.	.	PUNCT
ftr-503	1236	1	v.	v.	PROPN
ftr-503	1236	2	united	united	PROPN
ftr-503	1236	3	states,2	states,2	PROPN
ftr-503	1236	4	'	'	PUNCT
ftr-503	1236	5	the	the	DET
ftr-503	1236	6	court	court	NOUN
ftr-503	1236	7	was	be	AUX
ftr-503	1236	8	confronted	confront	VERB
ftr-503	1236	9	with	with	ADP
ftr-503	1236	10	deciding	decide	VERB
ftr-503	1236	11	whether	whether	SCONJ
ftr-503	1236	12	section	section	NOUN
ftr-503	1236	13	351	351	NUM
ftr-503	1236	14	and	and	CCONJ
ftr-503	1236	15	related	related	ADJ
ftr-503	1236	16	provisions	provision	NOUN
ftr-503	1236	17	were	be	AUX
ftr-503	1236	18	overridden	overridden	ADJ
ftr-503	1236	19	by	by	ADP
ftr-503	1236	20	the	the	DET
ftr-503	1236	21	property	property	NOUN
ftr-503	1236	22	to	to	ADP
ftr-503	1236	23	the	the	DET
ftr-503	1236	24	partnership	partnership	NOUN
ftr-503	1236	25	and	and	CCONJ
ftr-503	1236	26	its	its	PRON
ftr-503	1236	27	fair	fair	ADJ
ftr-503	1236	28	market	market	NOUN
ftr-503	1236	29	value	value	NOUN
ftr-503	1236	30	at	at	ADP
ftr-503	1236	31	the	the	DET
ftr-503	1236	32	time	time	NOUN
ftr-503	1236	33	of	of	ADP
ftr-503	1236	34	the	the	DET
ftr-503	1236	35	contribution	contribution	NOUN
ftr-503	1236	36	.	.	PUNCT
ftr-503	1237	1	this	this	PRON
ftr-503	1237	2	meant	mean	VERB
ftr-503	1237	3	that	that	SCONJ
ftr-503	1237	4	the	the	DET
ftr-503	1237	5	contributing	contribute	VERB
ftr-503	1237	6	partner	partner	NOUN
ftr-503	1237	7	would	would	AUX
ftr-503	1237	8	be	be	AUX
ftr-503	1237	9	required	require	VERB
ftr-503	1237	10	to	to	PART
ftr-503	1237	11	recognize	recognize	VERB
ftr-503	1237	12	the	the	DET
ftr-503	1237	13	"	"	PUNCT
ftr-503	1237	14	built	build	VERB
ftr-503	1237	15	-	-	PUNCT
ftr-503	1237	16	in	in	ADP
ftr-503	1237	17	gain	gain	NOUN
ftr-503	1237	18	"	"	PUNCT
ftr-503	1237	19	that	that	PRON
ftr-503	1237	20	existed	exist	VERB
ftr-503	1237	21	on	on	ADP
ftr-503	1237	22	the	the	DET
ftr-503	1237	23	contributed	contribute	VERB
ftr-503	1237	24	property	property	NOUN
ftr-503	1237	25	at	at	ADP
ftr-503	1237	26	the	the	DET
ftr-503	1237	27	time	time	NOUN
ftr-503	1237	28	of	of	ADP
ftr-503	1237	29	the	the	DET
ftr-503	1237	30	contribution	contribution	NOUN
ftr-503	1237	31	(	(	PUNCT
ftr-503	1237	32	i.e	i.e	X
ftr-503	1237	33	..	..	PUNCT
ftr-503	1237	34	the	the	DET
ftr-503	1237	35	difference	difference	NOUN
ftr-503	1237	36	between	between	ADP
ftr-503	1237	37	the	the	DET
ftr-503	1237	38	property	property	NOUN
ftr-503	1237	39	's	's	PART
ftr-503	1237	40	fair	fair	ADJ
ftr-503	1237	41	market	market	NOUN
ftr-503	1237	42	value	value	NOUN
ftr-503	1237	43	and	and	CCONJ
ftr-503	1237	44	its	its	PRON
ftr-503	1237	45	basis	basis	NOUN
ftr-503	1237	46	at	at	ADP
ftr-503	1237	47	the	the	DET
ftr-503	1237	48	time	time	NOUN
ftr-503	1237	49	of	of	ADP
ftr-503	1237	50	the	the	DET
ftr-503	1237	51	contribution	contribution	NOUN
ftr-503	1237	52	)	)	PUNCT
ftr-503	1237	53	when	when	SCONJ
ftr-503	1237	54	the	the	DET
ftr-503	1237	55	partnership	partnership	NOUN
ftr-503	1237	56	sold	sell	VERB
ftr-503	1237	57	or	or	CCONJ
ftr-503	1237	58	otherwise	otherwise	ADV
ftr-503	1237	59	realized	realize	VERB
ftr-503	1237	60	gain	gain	NOUN
ftr-503	1237	61	upon	upon	SCONJ
ftr-503	1237	62	the	the	DET
ftr-503	1237	63	contributed	contributed	ADJ
ftr-503	1237	64	property	property	NOUN
ftr-503	1237	65	.	.	PUNCT
ftr-503	1238	1	thus	thus	ADV
ftr-503	1238	2	,	,	PUNCT
ftr-503	1238	3	under	under	ADP
ftr-503	1238	4	the	the	DET
ftr-503	1238	5	new	new	ADJ
ftr-503	1238	6	rule	rule	NOUN
ftr-503	1238	7	,	,	PUNCT
ftr-503	1238	8	schneer	schneer	NOUN
ftr-503	1238	9	would	would	AUX
ftr-503	1238	10	have	have	AUX
ftr-503	1238	11	been	be	AUX
ftr-503	1238	12	required	require	VERB
ftr-503	1238	13	to	to	PART
ftr-503	1238	14	recognize	recognize	VERB
ftr-503	1238	15	all	all	PRON
ftr-503	1238	16	or	or	CCONJ
ftr-503	1238	17	a	a	DET
ftr-503	1238	18	substantial	substantial	ADJ
ftr-503	1238	19	part	part	NOUN
ftr-503	1238	20	of	of	ADP
ftr-503	1238	21	the	the	DET
ftr-503	1238	22	si,250	si,250	NOUN
ftr-503	1238	23	when	when	SCONJ
ftr-503	1238	24	his	his	PRON
ftr-503	1238	25	partnership	partnership	NOUN
ftr-503	1238	26	collected	collect	VERB
ftr-503	1238	27	this	this	DET
ftr-503	1238	28	fee	fee	NOUN
ftr-503	1238	29	since	since	SCONJ
ftr-503	1238	30	schneer	schneer	NOUN
ftr-503	1238	31	's	's	PART
ftr-503	1238	32	"	"	PUNCT
ftr-503	1238	33	built	build	VERB
ftr-503	1238	34	-	-	PUNCT
ftr-503	1238	35	in	in	ADP
ftr-503	1238	36	gain	gain	NOUN
ftr-503	1238	37	"	"	PUNCT
ftr-503	1238	38	in	in	ADP
ftr-503	1238	39	the	the	DET
ftr-503	1238	40	fee	fee	NOUN
ftr-503	1238	41	was	be	AUX
ftr-503	1238	42	its	its	PRON
ftr-503	1238	43	fair	fair	ADJ
ftr-503	1238	44	market	market	NOUN
ftr-503	1238	45	value	value	NOUN
ftr-503	1238	46	at	at	ADP
ftr-503	1238	47	the	the	DET
ftr-503	1238	48	time	time	NOUN
ftr-503	1238	49	of	of	ADP
ftr-503	1238	50	contribution	contribution	NOUN
ftr-503	1238	51	less	less	ADV
ftr-503	1238	52	his	his	PRON
ftr-503	1238	53	basis	basis	NOUN
ftr-503	1238	54	in	in	ADP
ftr-503	1238	55	the	the	DET
ftr-503	1238	56	fee	fee	NOUN
ftr-503	1238	57	(	(	PUNCT
ftr-503	1238	58	presumably	presumably	ADV
ftr-503	1238	59	zero	zero	NUM
ftr-503	1238	60	)	)	PUNCT
ftr-503	1238	61	.	.	PUNCT
ftr-503	1239	1	however	however	ADV
ftr-503	1239	2	,	,	PUNCT
ftr-503	1239	3	the	the	DET
ftr-503	1239	4	new	new	ADJ
ftr-503	1239	5	rule	rule	NOUN
ftr-503	1239	6	applies	apply	VERB
ftr-503	1239	7	only	only	ADV
ftr-503	1239	8	to	to	ADP
ftr-503	1239	9	"	"	PUNCT
ftr-503	1239	10	property	property	NOUN
ftr-503	1239	11	contributed	contribute	VERB
ftr-503	1239	12	to	to	ADP
ftr-503	1239	13	the	the	DET
ftr-503	1239	14	partnership	partnership	NOUN
ftr-503	1239	15	after	after	ADP
ftr-503	1239	16	march	march	PROPN
ftr-503	1239	17	31	31	NUM
ftr-503	1239	18	,	,	PUNCT
ftr-503	1239	19	1984	1984	NUM
ftr-503	1239	20	.	.	PUNCT
ftr-503	1239	21	"	"	PUNCT
ftr-503	1240	1	i	i	PRON
ftr-503	1240	2	d.	d.	PROPN
ftr-503	1240	3	§	§	PROPN
ftr-503	1240	4	7	7	NUM
ftr-503	1240	5	1(c	1(c	NUM
ftr-503	1240	6	)	)	PUNCT
ftr-503	1240	7	,	,	PUNCT
ftr-503	1240	8	98	98	NUM
ftr-503	1240	9	stat	stat	NOUN
ftr-503	1240	10	.	.	PUNCT
ftr-503	1241	1	at	at	ADP
ftr-503	1241	2	589	589	NUM
ftr-503	1241	3	.	.	PUNCT
ftr-503	1242	1	although	although	SCONJ
ftr-503	1242	2	the	the	DET
ftr-503	1242	3	published	publish	VERB
ftr-503	1242	4	opinion	opinion	NOUN
ftr-503	1242	5	of	of	ADP
ftr-503	1242	6	the	the	DET
ftr-503	1242	7	tax	tax	NOUN
ftr-503	1242	8	court	court	NOUN
ftr-503	1242	9	does	do	AUX
ftr-503	1242	10	not	not	PART
ftr-503	1242	11	so	so	ADV
ftr-503	1242	12	state	state	NOUN
ftr-503	1242	13	,	,	PUNCT
ftr-503	1242	14	a	a	DET
ftr-503	1242	15	review	review	NOUN
ftr-503	1242	16	of	of	ADP
ftr-503	1242	17	the	the	DET
ftr-503	1242	18	record	record	NOUN
ftr-503	1242	19	in	in	ADP
ftr-503	1242	20	the	the	DET
ftr-503	1242	21	case	case	NOUN
ftr-503	1242	22	shows	show	VERB
ftr-503	1242	23	that	that	SCONJ
ftr-503	1242	24	a	a	DET
ftr-503	1242	25	check	check	NOUN
ftr-503	1242	26	from	from	ADP
ftr-503	1242	27	the	the	DET
ftr-503	1242	28	first	first	ADJ
ftr-503	1242	29	firm	firm	NOUN
ftr-503	1242	30	to	to	PART
ftr-503	1242	31	schneer	schneer	VERB
ftr-503	1242	32	for	for	ADP
ftr-503	1242	33	the	the	DET
ftr-503	1242	34	fee	fee	NOUN
ftr-503	1242	35	in	in	ADP
ftr-503	1242	36	question	question	NOUN
ftr-503	1242	37	was	be	AUX
ftr-503	1242	38	dated	date	VERB
ftr-503	1242	39	january	january	PROPN
ftr-503	1242	40	30	30	NUM
ftr-503	1242	41	,	,	PUNCT
ftr-503	1242	42	1984	1984	NUM
ftr-503	1242	43	and	and	CCONJ
ftr-503	1242	44	was	be	AUX
ftr-503	1242	45	endorsed	endorse	VERB
ftr-503	1242	46	and	and	CCONJ
ftr-503	1242	47	deposited	deposit	VERB
ftr-503	1242	48	in	in	ADP
ftr-503	1242	49	the	the	DET
ftr-503	1242	50	second	second	ADJ
ftr-503	1242	51	firm	firm	NOUN
ftr-503	1242	52	's	's	PART
ftr-503	1242	53	bank	bank	NOUN
ftr-503	1242	54	account	account	NOUN
ftr-503	1242	55	on	on	ADP
ftr-503	1242	56	january	january	PROPN
ftr-503	1242	57	31	31	NUM
ftr-503	1242	58	,	,	PUNCT
ftr-503	1242	59	1984	1984	NUM
ftr-503	1242	60	.	.	PUNCT
ftr-503	1243	1	record	record	NOUN
ftr-503	1243	2	at	at	ADP
ftr-503	1243	3	petitioners	petitioner	NOUN
ftr-503	1243	4	'	'	PART
ftr-503	1243	5	exhibit	exhibit	NOUN
ftr-503	1243	6	22	22	NUM
ftr-503	1243	7	,	,	PUNCT
ftr-503	1243	8	schneer	schneer	NOUN
ftr-503	1243	9	(	(	PUNCT
ftr-503	1243	10	no	no	NOUN
ftr-503	1243	11	.	.	PUNCT
ftr-503	1243	12	31804	31804	NUM
ftr-503	1243	13	-	-	SYM
ftr-503	1243	14	88	88	NUM
ftr-503	1243	15	)	)	PUNCT
ftr-503	1243	16	(	(	PUNCT
ftr-503	1243	17	ledger	ledger	NOUN
ftr-503	1243	18	of	of	ADP
ftr-503	1243	19	first	first	ADJ
ftr-503	1243	20	firm	firm	ADJ
ftr-503	1243	21	showing	show	VERB
ftr-503	1243	22	payment	payment	NOUN
ftr-503	1243	23	of	of	ADP
ftr-503	1243	24	$	$	SYM
ftr-503	1243	25	1,250	1,250	NUM
ftr-503	1243	26	forwarding	forwarding	NOUN
ftr-503	1243	27	fee	fee	NOUN
ftr-503	1243	28	to	to	PART
ftr-503	1243	29	schneer	schneer	VERB
ftr-503	1243	30	on	on	ADP
ftr-503	1243	31	january	january	PROPN
ftr-503	1243	32	30	30	NUM
ftr-503	1243	33	,	,	PUNCT
ftr-503	1243	34	1984	1984	NUM
ftr-503	1243	35	)	)	PUNCT
ftr-503	1243	36	;	;	PUNCT
ftr-503	1243	37	i	i	PRON
ftr-503	1243	38	d.	d.	PROPN
ftr-503	1243	39	at	at	ADP
ftr-503	1243	40	joint	joint	ADJ
ftr-503	1243	41	exhibit	exhibit	NOUN
ftr-503	1243	42	5	5	NUM
ftr-503	1243	43	-	-	PUNCT
ftr-503	1243	44	e	e	NOUN
ftr-503	1243	45	(	(	PUNCT
ftr-503	1243	46	front	front	NOUN
ftr-503	1243	47	and	and	CCONJ
ftr-503	1243	48	back	back	ADV
ftr-503	1243	49	of	of	ADP
ftr-503	1243	50	check	check	NOUN
ftr-503	1243	51	no	no	INTJ
ftr-503	1243	52	.	.	NOUN
ftr-503	1243	53	2331	2331	NUM
ftr-503	1243	54	,	,	PUNCT
ftr-503	1243	55	dated	date	VERB
ftr-503	1243	56	january	january	PROPN
ftr-503	1243	57	30	30	NUM
ftr-503	1243	58	,	,	PUNCT
ftr-503	1243	59	1984	1984	NUM
ftr-503	1243	60	,	,	PUNCT
ftr-503	1243	61	drawn	draw	VERB
ftr-503	1243	62	by	by	ADP
ftr-503	1243	63	first	first	ADJ
ftr-503	1243	64	firm	firm	NOUN
ftr-503	1243	65	and	and	CCONJ
ftr-503	1243	66	made	make	VERB
ftr-503	1243	67	payable	payable	ADJ
ftr-503	1243	68	to	to	ADP
ftr-503	1243	69	stephen	stephen	PROPN
ftr-503	1243	70	schneer	schneer	PROPN
ftr-503	1243	71	in	in	ADP
ftr-503	1243	72	the	the	DET
ftr-503	1243	73	amount	amount	NOUN
ftr-503	1243	74	of	of	ADP
ftr-503	1243	75	$	$	SYM
ftr-503	1243	76	1,250	1,250	NUM
ftr-503	1243	77	)	)	PUNCT
ftr-503	1243	78	;	;	PUNCT
ftr-503	1243	79	i	i	PRON
ftr-503	1243	80	d.	d.	PROPN
ftr-503	1243	81	at	at	ADP
ftr-503	1243	82	joint	joint	ADJ
ftr-503	1243	83	exhibit	exhibit	NOUN
ftr-503	1243	84	10	10	NUM
ftr-503	1243	85	-	-	PUNCT
ftr-503	1243	86	j	j	NOUN
ftr-503	1243	87	(	(	PUNCT
ftr-503	1243	88	deposit	deposit	NOUN
ftr-503	1243	89	slip	slip	NOUN
ftr-503	1243	90	of	of	ADP
ftr-503	1243	91	second	second	ADJ
ftr-503	1243	92	firm	firm	NOUN
ftr-503	1243	93	showing	show	VERB
ftr-503	1243	94	deposit	deposit	NOUN
ftr-503	1243	95	on	on	ADP
ftr-503	1243	96	january	january	PROPN
ftr-503	1243	97	31	31	NUM
ftr-503	1243	98	,	,	PUNCT
ftr-503	1243	99	1984	1984	NUM
ftr-503	1243	100	of	of	ADP
ftr-503	1243	101	$	$	SYM
ftr-503	1243	102	1,250	1,250	NUM
ftr-503	1243	103	received	receive	VERB
ftr-503	1243	104	from	from	ADP
ftr-503	1243	105	first	first	ADJ
ftr-503	1243	106	firm	firm	NOUN
ftr-503	1243	107	)	)	PUNCT
ftr-503	1243	108	;	;	PUNCT
ftr-503	1243	109	i	i	PRON
ftr-503	1243	110	d.	d.	PROPN
ftr-503	1243	111	at	at	ADP
ftr-503	1243	112	joint	joint	ADJ
ftr-503	1243	113	exhibit	exhibit	NOUN
ftr-503	1243	114	12	12	NUM
ftr-503	1243	115	-	-	PUNCT
ftr-503	1243	116	l	l	NOUN
ftr-503	1243	117	(	(	PUNCT
ftr-503	1243	118	second	second	ADJ
ftr-503	1243	119	firm	firm	NOUN
ftr-503	1243	120	's	's	PART
ftr-503	1243	121	bank	bank	NOUN
ftr-503	1243	122	statement	statement	NOUN
ftr-503	1243	123	showing	show	VERB
ftr-503	1243	124	deposit	deposit	NOUN
ftr-503	1243	125	of	of	ADP
ftr-503	1243	126	$	$	SYM
ftr-503	1243	127	1,250	1,250	NUM
ftr-503	1243	128	on	on	ADP
ftr-503	1243	129	january	january	PROPN
ftr-503	1243	130	31	31	NUM
ftr-503	1243	131	.	.	PUNCT
ftr-503	1243	132	1984	1984	NUM
ftr-503	1243	133	)	)	PUNCT
ftr-503	1243	134	.	.	PUNCT
ftr-503	1244	1	thus	thus	ADV
ftr-503	1244	2	,	,	PUNCT
ftr-503	1244	3	whether	whether	SCONJ
ftr-503	1244	4	the	the	DET
ftr-503	1244	5	date	date	NOUN
ftr-503	1244	6	of	of	ADP
ftr-503	1244	7	the	the	DET
ftr-503	1244	8	contribution	contribution	NOUN
ftr-503	1244	9	is	be	AUX
ftr-503	1244	10	deemed	deem	VERB
ftr-503	1244	11	to	to	PART
ftr-503	1244	12	be	be	AUX
ftr-503	1244	13	the	the	DET
ftr-503	1244	14	date	date	NOUN
ftr-503	1244	15	on	on	ADP
ftr-503	1244	16	which	which	PRON
ftr-503	1244	17	schneer	schneer	NOUN
ftr-503	1244	18	became	become	VERB
ftr-503	1244	19	a	a	DET
ftr-503	1244	20	partner	partner	NOUN
ftr-503	1244	21	in	in	ADP
ftr-503	1244	22	the	the	DET
ftr-503	1244	23	second	second	ADJ
ftr-503	1244	24	firm	firm	NOUN
ftr-503	1244	25	.	.	PUNCT
ftr-503	1245	1	or	or	CCONJ
ftr-503	1245	2	the	the	DET
ftr-503	1245	3	actual	actual	ADJ
ftr-503	1245	4	date	date	NOUN
ftr-503	1245	5	on	on	ADP
ftr-503	1245	6	which	which	PRON
ftr-503	1245	7	the	the	DET
ftr-503	1245	8	fee	fee	NOUN
ftr-503	1245	9	was	be	AUX
ftr-503	1245	10	paid	pay	VERB
ftr-503	1245	11	over	over	ADP
ftr-503	1245	12	to	to	ADP
ftr-503	1245	13	the	the	DET
ftr-503	1245	14	second	second	ADJ
ftr-503	1245	15	firm	firm	NOUN
ftr-503	1245	16	,	,	PUNCT
ftr-503	1245	17	it	it	PRON
ftr-503	1245	18	is	be	AUX
ftr-503	1245	19	clear	clear	ADJ
ftr-503	1245	20	that	that	SCONJ
ftr-503	1245	21	the	the	DET
ftr-503	1245	22	contribution	contribution	NOUN
ftr-503	1245	23	occurred	occur	VERB
ftr-503	1245	24	prior	prior	ADV
ftr-503	1245	25	to	to	ADP
ftr-503	1245	26	april	april	PROPN
ftr-503	1245	27	1	1	NUM
ftr-503	1245	28	,	,	PUNCT
ftr-503	1245	29	1984	1984	NUM
ftr-503	1245	30	,	,	PUNCT
ftr-503	1245	31	and	and	CCONJ
ftr-503	1245	32	that	that	SCONJ
ftr-503	1245	33	the	the	DET
ftr-503	1245	34	old	old	ADJ
ftr-503	1245	35	rule	rule	NOUN
ftr-503	1245	36	applied	apply	VERB
ftr-503	1245	37	.	.	PUNCT
ftr-503	1246	1	241	241	X
ftr-503	1246	2	.	.	PROPN
ftr-503	1246	3	1	1	NUM
ftr-503	1246	4	arthur	arthur	PROPN
ftr-503	1246	5	b.	b.	PROPN
ftr-503	1246	6	willis	willis	PROPN
ftr-503	1246	7	et	et	PROPN
ftr-503	1246	8	al	al	PROPN
ftr-503	1246	9	.	.	PROPN
ftr-503	1246	10	,	,	PUNCT
ftr-503	1246	11	partnership	partnership	NOUN
ftr-503	1246	12	taxation	taxation	NOUN
ftr-503	1246	13	§	§	PROPN
ftr-503	1246	14	108.03	108.03	NUM
ftr-503	1246	15	(	(	PUNCT
ftr-503	1246	16	4th	4th	ADJ
ftr-503	1246	17	ed	ed	NOUN
ftr-503	1246	18	.	.	PROPN
ftr-503	1246	19	1993	1993	NUM
ftr-503	1246	20	)	)	PUNCT
ftr-503	1246	21	.	.	PUNCT
ftr-503	1247	1	242	242	NUM
ftr-503	1247	2	.	.	PUNCT
ftr-503	1248	1	irc	irc	PROPN
ftr-503	1248	2	§	§	PROPN
ftr-503	1248	3	704(a	704(a	PROPN
ftr-503	1248	4	)	)	PUNCT
ftr-503	1248	5	(	(	PUNCT
ftr-503	1248	6	1982	1982	NUM
ftr-503	1248	7	)	)	PUNCT
ftr-503	1248	8	;	;	PUNCT
ftr-503	1248	9	willis	willis	PROPN
ftr-503	1248	10	et	et	PROPN
ftr-503	1248	11	al	al	PROPN
ftr-503	1248	12	.	.	PROPN
ftr-503	1248	13	,	,	PUNCT
ftr-503	1248	14	supra	supra	PROPN
ftr-503	1248	15	note	note	PROPN
ftr-503	1248	16	241	241	NUM
ftr-503	1248	17	,	,	PUNCT
ftr-503	1248	18	§	§	PROPN
ftr-503	1248	19	108.03	108.03	NUM
ftr-503	1248	20	.	.	PUNCT
ftr-503	1249	1	243	243	NUM
ftr-503	1249	2	.	.	PUNCT
ftr-503	1250	1	irc	irc	PROPN
ftr-503	1250	2	§	§	PROPN
ftr-503	1250	3	704(c)(2	704(c)(2	PROPN
ftr-503	1250	4	)	)	PUNCT
ftr-503	1250	5	(	(	PUNCT
ftr-503	1250	6	1982	1982	NUM
ftr-503	1250	7	)	)	PUNCT
ftr-503	1250	8	.	.	PUNCT
ftr-503	1251	1	244	244	NUM
ftr-503	1251	2	.	.	PUNCT
ftr-503	1252	1	hempt	hempt	PROPN
ftr-503	1252	2	bros	bros	PROPN
ftr-503	1252	3	.	.	PROPN
ftr-503	1253	1	v.	v.	PROPN
ftr-503	1253	2	united	united	PROPN
ftr-503	1253	3	states	states	PROPN
ftr-503	1253	4	,	,	PUNCT
ftr-503	1253	5	490	490	NUM
ftr-503	1253	6	f.2d	f.2d	NOUN
ftr-503	1253	7	1172	1172	NUM
ftr-503	1253	8	,	,	PUNCT
ftr-503	1253	9	1175	1175	NUM
ftr-503	1253	10	-	-	SYM
ftr-503	1253	11	76	76	NUM
ftr-503	1253	12	(	(	PUNCT
ftr-503	1253	13	3d	3d	PROPN
ftr-503	1253	14	cir	cir	NOUN
ftr-503	1253	15	.	.	PUNCT
ftr-503	1253	16	)	)	PUNCT
ftr-503	1253	17	,	,	PUNCT
ftr-503	1253	18	cert	cert	PROPN
ftr-503	1253	19	.	.	PUNCT
ftr-503	1253	20	denied	deny	VERB
ftr-503	1253	21	.	.	PUNCT
ftr-503	1254	1	419	419	NUM
ftr-503	1255	1	u.s	u.s	PROPN
ftr-503	1255	2	.	.	PROPN
ftr-503	1255	3	826	826	NUM
ftr-503	1255	4	(	(	PUNCT
ftr-503	1255	5	1974	1974	NUM
ftr-503	1255	6	)	)	PUNCT
ftr-503	1255	7	.	.	PUNCT
ftr-503	1255	8	19931	19931	NUM
ftr-503	1256	1	florida	florida	PROPN
ftr-503	1256	2	tax	tax	PROPN
ftr-503	1256	3	review	review	NOUN
ftr-503	1256	4	assignment	assignment	NOUN
ftr-503	1256	5	of	of	ADP
ftr-503	1256	6	income	income	NOUN
ftr-503	1256	7	doctrine.245	doctrine.245	VERB
ftr-503	1256	8	in	in	ADP
ftr-503	1256	9	that	that	DET
ftr-503	1256	10	case	case	NOUN
ftr-503	1256	11	,	,	PUNCT
ftr-503	1256	12	a	a	DET
ftr-503	1256	13	cash	cash	NOUN
ftr-503	1256	14	basis	basis	NOUN
ftr-503	1256	15	partnership	partnership	NOUN
ftr-503	1256	16	had	have	AUX
ftr-503	1256	17	transferred	transfer	VERB
ftr-503	1256	18	its	its	PRON
ftr-503	1256	19	accounts	account	NOUN
ftr-503	1256	20	receivable	receivable	ADJ
ftr-503	1256	21	to	to	ADP
ftr-503	1256	22	a	a	DET
ftr-503	1256	23	corporation	corporation	NOUN
ftr-503	1256	24	upon	upon	SCONJ
ftr-503	1256	25	its	its	PRON
ftr-503	1256	26	formation.246	formation.246	PROPN
ftr-503	1256	27	under	under	ADP
ftr-503	1256	28	the	the	DET
ftr-503	1256	29	statutory	statutory	ADJ
ftr-503	1256	30	scheme	scheme	NOUN
ftr-503	1256	31	,	,	PUNCT
ftr-503	1256	32	the	the	DET
ftr-503	1256	33	corporation	corporation	NOUN
ftr-503	1256	34	would	would	AUX
ftr-503	1256	35	be	be	AUX
ftr-503	1256	36	taxed	tax	VERB
ftr-503	1256	37	on	on	ADP
ftr-503	1256	38	the	the	DET
ftr-503	1256	39	accounts	account	NOUN
ftr-503	1256	40	receivable	receivable	ADJ
ftr-503	1256	41	when	when	SCONJ
ftr-503	1256	42	it	it	PRON
ftr-503	1256	43	collected	collect	VERB
ftr-503	1256	44	them	they	PRON
ftr-503	1256	45	;	;	PUNCT
ftr-503	1256	46	however	however	ADV
ftr-503	1256	47	,	,	PUNCT
ftr-503	1256	48	the	the	DET
ftr-503	1256	49	corporation	corporation	NOUN
ftr-503	1256	50	argued	argue	VERB
ftr-503	1256	51	this	this	DET
ftr-503	1256	52	result	result	NOUN
ftr-503	1256	53	was	be	AUX
ftr-503	1256	54	precluded	preclude	VERB
ftr-503	1256	55	by	by	ADP
ftr-503	1256	56	the	the	DET
ftr-503	1256	57	assignment	assignment	NOUN
ftr-503	1256	58	of	of	ADP
ftr-503	1256	59	income	income	NOUN
ftr-503	1256	60	doctrine	doctrine	NOUN
ftr-503	1256	61	which	which	PRON
ftr-503	1256	62	taxes	tax	VERB
ftr-503	1256	63	income	income	VERB
ftr-503	1256	64	to	to	ADP
ftr-503	1256	65	the	the	DET
ftr-503	1256	66	person	person	NOUN
ftr-503	1256	67	who	who	PRON
ftr-503	1256	68	earns	earn	VERB
ftr-503	1256	69	it.247	it.247	PROPN
ftr-503	1256	70	the	the	DET
ftr-503	1256	71	court	court	NOUN
ftr-503	1256	72	rejected	reject	VERB
ftr-503	1256	73	the	the	DET
ftr-503	1256	74	corporation	corporation	NOUN
ftr-503	1256	75	's	's	PART
ftr-503	1256	76	claim	claim	NOUN
ftr-503	1256	77	,	,	PUNCT
ftr-503	1256	78	holding	hold	VERB
ftr-503	1256	79	that	that	PRON
ftr-503	1256	80	judicially	judicially	ADV
ftr-503	1256	81	created	create	VERB
ftr-503	1256	82	assignment	assignment	NOUN
ftr-503	1256	83	of	of	ADP
ftr-503	1256	84	income	income	NOUN
ftr-503	1256	85	doctrine	doctrine	NOUN
ftr-503	1256	86	"	"	PUNCT
ftr-503	1256	87	must	must	AUX
ftr-503	1256	88	give	give	VERB
ftr-503	1256	89	way	way	NOUN
ftr-503	1256	90	...	...	PUNCT
ftr-503	1256	91	to	to	ADP
ftr-503	1256	92	the	the	DET
ftr-503	1256	93	broad	broad	ADJ
ftr-503	1256	94	congressional	congressional	ADJ
ftr-503	1256	95	interest	interest	NOUN
ftr-503	1256	96	in	in	ADP
ftr-503	1256	97	facilitating	facilitate	VERB
ftr-503	1256	98	the	the	DET
ftr-503	1256	99	incorporation	incorporation	NOUN
ftr-503	1256	100	of	of	ADP
ftr-503	1256	101	ongoing	ongoing	ADJ
ftr-503	1256	102	businesses	business	NOUN
ftr-503	1256	103	"	"	PUNCT
ftr-503	1256	104	as	as	SCONJ
ftr-503	1256	105	evidenced	evidence	VERB
ftr-503	1256	106	by	by	ADP
ftr-503	1256	107	its	its	PRON
ftr-503	1256	108	enactment	enactment	NOUN
ftr-503	1256	109	of	of	ADP
ftr-503	1256	110	section	section	NOUN
ftr-503	1256	111	35	35	NUM
ftr-503	1256	112	1.248	1.248	NUM
ftr-503	1256	113	similar	similar	ADJ
ftr-503	1256	114	considerations	consideration	NOUN
ftr-503	1256	115	are	be	AUX
ftr-503	1256	116	present	present	ADJ
ftr-503	1256	117	here	here	ADV
ftr-503	1256	118	.	.	PUNCT
ftr-503	1257	1	congress	congress	PROPN
ftr-503	1257	2	in	in	ADP
ftr-503	1257	3	enacting	enact	VERB
ftr-503	1257	4	in	in	ADP
ftr-503	1257	5	section	section	NOUN
ftr-503	1257	6	704(c	704(c	PROPN
ftr-503	1257	7	)	)	PUNCT
ftr-503	1257	8	expressly	expressly	ADV
ftr-503	1257	9	recognized	recognize	VERB
ftr-503	1257	10	and	and	CCONJ
ftr-503	1257	11	sanctioned	sanction	VERB
ftr-503	1257	12	the	the	DET
ftr-503	1257	13	ability	ability	NOUN
ftr-503	1257	14	of	of	ADP
ftr-503	1257	15	a	a	DET
ftr-503	1257	16	contributing	contribute	VERB
ftr-503	1257	17	partner	partner	NOUN
ftr-503	1257	18	to	to	PART
ftr-503	1257	19	shift	shift	VERB
ftr-503	1257	20	taxable	taxable	ADJ
ftr-503	1257	21	gains	gain	NOUN
ftr-503	1257	22	and	and	CCONJ
ftr-503	1257	23	losses	loss	NOUN
ftr-503	1257	24	on	on	ADP
ftr-503	1257	25	the	the	DET
ftr-503	1257	26	contributed	contribute	VERB
ftr-503	1257	27	property	property	NOUN
ftr-503	1257	28	to	to	ADP
ftr-503	1257	29	the	the	DET
ftr-503	1257	30	other	other	ADJ
ftr-503	1257	31	partners.249	partners.249	NOUN
ftr-503	1257	32	this	this	DET
ftr-503	1257	33	scheme	scheme	NOUN
ftr-503	1257	34	was	be	AUX
ftr-503	1257	35	consistent	consistent	ADJ
ftr-503	1257	36	with	with	ADP
ftr-503	1257	37	the	the	DET
ftr-503	1257	38	underlying	underlie	VERB
ftr-503	1257	39	objectives	objective	NOUN
ftr-503	1257	40	of	of	ADP
ftr-503	1257	41	congress	congress	PROPN
ftr-503	1257	42	in	in	ADP
ftr-503	1257	43	enacting	enact	VERB
ftr-503	1257	44	subchapter	subchapter	NOUN
ftr-503	1257	45	k	k	NOUN
ftr-503	1257	46	in	in	ADP
ftr-503	1257	47	1954	1954	NUM
ftr-503	1257	48	:	:	PUNCT
ftr-503	1257	49	simplicity	simplicity	NOUN
ftr-503	1257	50	,	,	PUNCT
ftr-503	1257	51	flexibility	flexibility	NOUN
ftr-503	1257	52	and	and	CCONJ
ftr-503	1257	53	equity	equity	NOUN
ftr-503	1257	54	as	as	ADP
ftr-503	1257	55	between	between	ADP
ftr-503	1257	56	the	the	DET
ftr-503	1257	57	partners	partner	NOUN
ftr-503	1257	58	.	.	PUNCT
ftr-503	1258	1	"0	"0	VERB
ftr-503	1258	2	the	the	DET
ftr-503	1258	3	rule	rule	NOUN
ftr-503	1258	4	of	of	ADP
ftr-503	1258	5	section	section	NOUN
ftr-503	1258	6	704(c)(1	704(c)(1	NUM
ftr-503	1258	7	)	)	PUNCT
ftr-503	1258	8	,	,	PUNCT
ftr-503	1258	9	which	which	PRON
ftr-503	1258	10	allocates	allocate	VERB
ftr-503	1258	11	all	all	DET
ftr-503	1258	12	gain	gain	NOUN
ftr-503	1258	13	or	or	CCONJ
ftr-503	1258	14	loss	loss	NOUN
ftr-503	1258	15	to	to	ADP
ftr-503	1258	16	the	the	DET
ftr-503	1258	17	partnership	partnership	NOUN
ftr-503	1258	18	,	,	PUNCT
ftr-503	1258	19	has	have	VERB
ftr-503	1258	20	the	the	DET
ftr-503	1258	21	virtue	virtue	NOUN
ftr-503	1258	22	of	of	ADP
ftr-503	1258	23	simplicity25	simplicity25	NOUN
ftr-503	1258	24	'	'	PUNCT
ftr-503	1258	25	and	and	CCONJ
ftr-503	1258	26	is	be	AUX
ftr-503	1258	27	far	far	ADV
ftr-503	1258	28	simpler	simple	ADJ
ftr-503	1258	29	than	than	ADP
ftr-503	1258	30	the	the	DET
ftr-503	1258	31	present	present	ADJ
ftr-503	1258	32	rule	rule	NOUN
ftr-503	1258	33	which	which	PRON
ftr-503	1258	34	mandates	mandate	VERB
ftr-503	1258	35	that	that	SCONJ
ftr-503	1258	36	the	the	DET
ftr-503	1258	37	gain	gain	NOUN
ftr-503	1258	38	or	or	CCONJ
ftr-503	1258	39	loss	loss	NOUN
ftr-503	1258	40	be	be	AUX
ftr-503	1258	41	allocated	allocate	VERB
ftr-503	1258	42	between	between	ADP
ftr-503	1258	43	the	the	DET
ftr-503	1258	44	contributing	contribute	VERB
ftr-503	1258	45	partner	partner	NOUN
ftr-503	1258	46	and	and	CCONJ
ftr-503	1258	47	the	the	DET
ftr-503	1258	48	other	other	ADJ
ftr-503	1258	49	partners	partner	NOUN
ftr-503	1258	50	in	in	ADP
ftr-503	1258	51	a	a	DET
ftr-503	1258	52	manner	manner	NOUN
ftr-503	1258	53	that	that	PRON
ftr-503	1258	54	takes	take	VERB
ftr-503	1258	55	account	account	NOUN
ftr-503	1258	56	of	of	ADP
ftr-503	1258	57	the	the	DET
ftr-503	1258	58	difference	difference	NOUN
ftr-503	1258	59	between	between	ADP
ftr-503	1258	60	the	the	DET
ftr-503	1258	61	partnership	partnership	NOUN
ftr-503	1258	62	's	's	PART
ftr-503	1258	63	basis	basis	NOUN
ftr-503	1258	64	in	in	ADP
ftr-503	1258	65	the	the	DET
ftr-503	1258	66	property	property	NOUN
ftr-503	1258	67	and	and	CCONJ
ftr-503	1258	68	its	its	PRON
ftr-503	1258	69	fair	fair	ADJ
ftr-503	1258	70	market	market	NOUN
ftr-503	1258	71	value	value	NOUN
ftr-503	1258	72	at	at	ADP
ftr-503	1258	73	the	the	DET
ftr-503	1258	74	time	time	NOUN
ftr-503	1258	75	of	of	ADP
ftr-503	1258	76	contribution	contribution	NOUN
ftr-503	1258	77	.	.	PUNCT
ftr-503	1259	1	52	52	NUM
ftr-503	1260	1	moreover	moreover	ADV
ftr-503	1260	2	,	,	PUNCT
ftr-503	1260	3	the	the	DET
ftr-503	1260	4	rule	rule	NOUN
ftr-503	1260	5	of	of	ADP
ftr-503	1260	6	section	section	NOUN
ftr-503	1260	7	704(c	704(c	PROPN
ftr-503	1260	8	)	)	PUNCT
ftr-503	1260	9	furthered	further	VERB
ftr-503	1260	10	the	the	DET
ftr-503	1260	11	congressional	congressional	ADJ
ftr-503	1260	12	purpose	purpose	NOUN
ftr-503	1260	13	of	of	ADP
ftr-503	1260	14	flexibility	flexibility	NOUN
ftr-503	1260	15	since	since	SCONJ
ftr-503	1260	16	it	it	PRON
ftr-503	1260	17	permitted	permit	VERB
ftr-503	1260	18	the	the	DET
ftr-503	1260	19	partners	partner	NOUN
ftr-503	1260	20	to	to	PART
ftr-503	1260	21	determine	determine	VERB
ftr-503	1260	22	among	among	ADP
ftr-503	1260	23	themselves	themselves	PRON
ftr-503	1260	24	their	their	PRON
ftr-503	1260	25	respective	respective	ADJ
ftr-503	1260	26	tax	tax	NOUN
ftr-503	1260	27	burdens	burden	NOUN
ftr-503	1260	28	.	.	PUNCT
ftr-503	1261	1	53	53	NUM
ftr-503	1261	2	under	under	ADP
ftr-503	1261	3	section	section	NOUN
ftr-503	1261	4	704(c	704(c	PROPN
ftr-503	1261	5	)	)	PUNCT
ftr-503	1261	6	,	,	PUNCT
ftr-503	1261	7	as	as	ADP
ftr-503	1261	8	in	in	ADP
ftr-503	1261	9	effect	effect	NOUN
ftr-503	1261	10	during	during	ADP
ftr-503	1261	11	the	the	DET
ftr-503	1261	12	period	period	NOUN
ftr-503	1261	13	in	in	ADP
ftr-503	1261	14	question	question	NOUN
ftr-503	1261	15	,	,	PUNCT
ftr-503	1261	16	the	the	DET
ftr-503	1261	17	partners	partner	NOUN
ftr-503	1261	18	could	could	AUX
ftr-503	1261	19	either	either	CCONJ
ftr-503	1261	20	have	have	AUX
ftr-503	1261	21	followed	follow	VERB
ftr-503	1261	22	the	the	DET
ftr-503	1261	23	rule	rule	NOUN
ftr-503	1261	24	of	of	ADP
ftr-503	1261	25	section	section	NOUN
ftr-503	1261	26	245	245	NUM
ftr-503	1261	27	.	.	PUNCT
ftr-503	1262	1	i	i	PRON
ftr-503	1262	2	d.	d.	PROPN
ftr-503	1262	3	at	at	ADP
ftr-503	1262	4	1173	1173	NUM
ftr-503	1262	5	.	.	PUNCT
ftr-503	1263	1	246	246	NUM
ftr-503	1263	2	.	.	PUNCT
ftr-503	1264	1	i	i	PRON
ftr-503	1264	2	d.	d.	PROPN
ftr-503	1264	3	at	at	ADP
ftr-503	1264	4	1174	1174	NUM
ftr-503	1264	5	.	.	PUNCT
ftr-503	1265	1	247	247	NUM
ftr-503	1265	2	.	.	PUNCT
ftr-503	1266	1	i	i	PRON
ftr-503	1266	2	d.	d.	PROPN
ftr-503	1266	3	at	at	ADP
ftr-503	1266	4	1176	1176	NUM
ftr-503	1266	5	.	.	PUNCT
ftr-503	1267	1	248	248	NUM
ftr-503	1267	2	.	.	PUNCT
ftr-503	1268	1	i	i	PRON
ftr-503	1268	2	d.	d.	PROPN
ftr-503	1268	3	at	at	ADP
ftr-503	1268	4	1178	1178	NUM
ftr-503	1268	5	.	.	PUNCT
ftr-503	1269	1	249	249	NUM
ftr-503	1269	2	.	.	PUNCT
ftr-503	1270	1	willis	willis	PROPN
ftr-503	1270	2	et	et	PROPN
ftr-503	1270	3	al	al	PROPN
ftr-503	1270	4	.	.	PROPN
ftr-503	1270	5	,	,	PUNCT
ftr-503	1270	6	supra	supra	PROPN
ftr-503	1270	7	note	note	PROPN
ftr-503	1270	8	241	241	NUM
ftr-503	1270	9	,	,	PUNCT
ftr-503	1270	10	§	§	PROPN
ftr-503	1270	11	108.03	108.03	NUM
ftr-503	1270	12	.	.	PUNCT
ftr-503	1271	1	250	250	NUM
ftr-503	1271	2	.	.	PUNCT
ftr-503	1272	1	h.r	h.r	PROPN
ftr-503	1272	2	.	.	PROPN
ftr-503	1272	3	rep	rep	PROPN
ftr-503	1272	4	.	.	PROPN
ftr-503	1272	5	no	no	PROPN
ftr-503	1272	6	.	.	NOUN
ftr-503	1272	7	1337	1337	NUM
ftr-503	1272	8	,	,	PUNCT
ftr-503	1272	9	83d	83d	X
ftr-503	1272	10	cong	cong	PROPN
ftr-503	1272	11	.	.	PROPN
ftr-503	1272	12	,	,	PUNCT
ftr-503	1272	13	2d	2d	PROPN
ftr-503	1272	14	sess	sess	NOUN
ftr-503	1272	15	.	.	PUNCT
ftr-503	1273	1	65	65	NUM
ftr-503	1273	2	(	(	PUNCT
ftr-503	1273	3	1954	1954	NUM
ftr-503	1273	4	)	)	PUNCT
ftr-503	1273	5	,	,	PUNCT
ftr-503	1273	6	reprinted	reprint	VERB
ftr-503	1273	7	in	in	ADP
ftr-503	1273	8	1954	1954	NUM
ftr-503	1273	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-503	1273	10	.	.	PUNCT
ftr-503	1274	1	4025,4091	4025,4091	PROPN
ftr-503	1274	2	;	;	PUNCT
ftr-503	1274	3	s.	s.	PROPN
ftr-503	1274	4	rep	rep	PROPN
ftr-503	1274	5	.	.	PROPN
ftr-503	1275	1	no	no	PROPN
ftr-503	1275	2	.	.	NOUN
ftr-503	1275	3	1622	1622	NUM
ftr-503	1275	4	,	,	PUNCT
ftr-503	1275	5	83d	83d	NUM
ftr-503	1275	6	cong	cong	NOUN
ftr-503	1275	7	.	.	PROPN
ftr-503	1275	8	,	,	PUNCT
ftr-503	1275	9	2d	2d	PROPN
ftr-503	1275	10	sess	sess	NOUN
ftr-503	1275	11	.	.	PUNCT
ftr-503	1276	1	89	89	NUM
ftr-503	1276	2	(	(	PUNCT
ftr-503	1276	3	1954	1954	NUM
ftr-503	1276	4	)	)	PUNCT
ftr-503	1276	5	,	,	PUNCT
ftr-503	1276	6	reprinted	reprint	VERB
ftr-503	1276	7	in	in	ADP
ftr-503	1276	8	1954	1954	NUM
ftr-503	1276	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-503	1276	10	.	.	PUNCT
ftr-503	1276	11	4629	4629	NUM
ftr-503	1276	12	,	,	PUNCT
ftr-503	1276	13	4721	4721	NUM
ftr-503	1276	14	.	.	PUNCT
ftr-503	1277	1	251	251	NUM
ftr-503	1277	2	.	.	PUNCT
ftr-503	1278	1	willis	willis	PROPN
ftr-503	1278	2	et	et	PROPN
ftr-503	1278	3	al	al	PROPN
ftr-503	1278	4	.	.	PROPN
ftr-503	1278	5	,	,	PUNCT
ftr-503	1278	6	supra	supra	PROPN
ftr-503	1278	7	note	note	PROPN
ftr-503	1278	8	241	241	NUM
ftr-503	1278	9	,	,	PUNCT
ftr-503	1278	10	§	§	PROPN
ftr-503	1278	11	108.03	108.03	NUM
ftr-503	1278	12	,	,	PUNCT
ftr-503	1278	13	at	at	ADP
ftr-503	1278	14	108	108	NUM
ftr-503	1278	15	-	-	SYM
ftr-503	1278	16	7	7	NUM
ftr-503	1278	17	(	(	PUNCT
ftr-503	1278	18	stating	state	VERB
ftr-503	1278	19	that	that	SCONJ
ftr-503	1278	20	"	"	PUNCT
ftr-503	1278	21	§	§	PROPN
ftr-503	1278	22	704(c)(1	704(c)(1	NUM
ftr-503	1278	23	)	)	PUNCT
ftr-503	1278	24	had	have	VERB
ftr-503	1278	25	the	the	DET
ftr-503	1278	26	attribute	attribute	NOUN
ftr-503	1278	27	of	of	ADP
ftr-503	1278	28	simplicity	simplicity	NOUN
ftr-503	1278	29	"	"	PUNCT
ftr-503	1278	30	)	)	PUNCT
ftr-503	1278	31	.	.	PUNCT
ftr-503	1279	1	252	252	NUM
ftr-503	1279	2	.	.	PUNCT
ftr-503	1280	1	for	for	ADP
ftr-503	1280	2	an	an	DET
ftr-503	1280	3	insight	insight	NOUN
ftr-503	1280	4	into	into	ADP
ftr-503	1280	5	the	the	DET
ftr-503	1280	6	complexity	complexity	NOUN
ftr-503	1280	7	of	of	ADP
ftr-503	1280	8	the	the	DET
ftr-503	1280	9	present	present	ADJ
ftr-503	1280	10	rule	rule	NOUN
ftr-503	1280	11	,	,	PUNCT
ftr-503	1280	12	see	see	VERB
ftr-503	1280	13	prop	prop	NOUN
ftr-503	1280	14	.	.	PUNCT
ftr-503	1281	1	regs	regs	PROPN
ftr-503	1281	2	.	.	PUNCT
ftr-503	1282	1	§	§	PROPN
ftr-503	1282	2	§	§	PROPN
ftr-503	1282	3	1.704	1.704	NUM
ftr-503	1282	4	-	-	NUM
ftr-503	1282	5	1(b)(1)(vi	1(b)(1)(vi	NUM
ftr-503	1282	6	)	)	PUNCT
ftr-503	1282	7	,	,	PUNCT
ftr-503	1282	8	1.704	1.704	NUM
ftr-503	1282	9	-	-	SYM
ftr-503	1282	10	1(b)(2)(iv	1(b)(2)(iv	NUM
ftr-503	1282	11	)	)	PUNCT
ftr-503	1282	12	,	,	PUNCT
ftr-503	1282	13	1.704	1.704	NUM
ftr-503	1282	14	-	-	SYM
ftr-503	1282	15	1(c	1(c	NUM
ftr-503	1282	16	)	)	PUNCT
ftr-503	1282	17	,	,	PUNCT
ftr-503	1282	18	1.704	1.704	NUM
ftr-503	1282	19	-	-	SYM
ftr-503	1282	20	3	3	NUM
ftr-503	1282	21	,	,	PUNCT
ftr-503	1282	22	57	57	NUM
ftr-503	1282	23	fed	feed	VERB
ftr-503	1282	24	.	.	PUNCT
ftr-503	1283	1	reg	reg	PROPN
ftr-503	1283	2	.	.	PUNCT
ftr-503	1284	1	61345	61345	NUM
ftr-503	1284	2	(	(	PUNCT
ftr-503	1284	3	1992	1992	NUM
ftr-503	1284	4	)	)	PUNCT
ftr-503	1284	5	.	.	PUNCT
ftr-503	1285	1	these	these	DET
ftr-503	1285	2	proposed	propose	VERB
ftr-503	1285	3	regulations	regulation	NOUN
ftr-503	1285	4	set	set	VERB
ftr-503	1285	5	forth	forth	ADP
ftr-503	1285	6	three	three	NUM
ftr-503	1285	7	alternative	alternative	ADJ
ftr-503	1285	8	methods	method	NOUN
ftr-503	1285	9	to	to	PART
ftr-503	1285	10	make	make	VERB
ftr-503	1285	11	the	the	DET
ftr-503	1285	12	adjustments	adjustment	NOUN
ftr-503	1285	13	mandated	mandate	VERB
ftr-503	1285	14	by	by	ADP
ftr-503	1285	15	irc	irc	PROPN
ftr-503	1285	16	§	§	PROPN
ftr-503	1285	17	704(c	704(c	PROPN
ftr-503	1285	18	)	)	PUNCT
ftr-503	1285	19	;	;	PUNCT
ftr-503	1285	20	the	the	DET
ftr-503	1285	21	proposed	propose	VERB
ftr-503	1285	22	regulations	regulation	NOUN
ftr-503	1285	23	result	result	VERB
ftr-503	1285	24	from	from	ADP
ftr-503	1285	25	congressional	congressional	ADJ
ftr-503	1285	26	concern	concern	NOUN
ftr-503	1285	27	that	that	SCONJ
ftr-503	1285	28	the	the	DET
ftr-503	1285	29	regulations	regulation	NOUN
ftr-503	1285	30	under	under	ADP
ftr-503	1285	31	the	the	DET
ftr-503	1285	32	formerly	formerly	ADV
ftr-503	1285	33	elective	elective	ADJ
ftr-503	1285	34	method	method	NOUN
ftr-503	1285	35	might	might	AUX
ftr-503	1285	36	be	be	AUX
ftr-503	1285	37	inflexible	inflexible	ADJ
ftr-503	1285	38	and	and	CCONJ
ftr-503	1285	39	overly	overly	ADV
ftr-503	1285	40	burdensome	burdensome	ADJ
ftr-503	1285	41	for	for	ADP
ftr-503	1285	42	taxpayers	taxpayer	NOUN
ftr-503	1285	43	in	in	ADP
ftr-503	1285	44	situations	situation	NOUN
ftr-503	1285	45	where	where	SCONJ
ftr-503	1285	46	there	there	PRON
ftr-503	1285	47	was	be	VERB
ftr-503	1285	48	little	little	ADJ
ftr-503	1285	49	potential	potential	ADJ
ftr-503	1285	50	abuse	abuse	NOUN
ftr-503	1285	51	.	.	PUNCT
ftr-503	1286	1	253	253	NUM
ftr-503	1286	2	.	.	PUNCT
ftr-503	1287	1	see	see	VERB
ftr-503	1287	2	foxman	foxman	PROPN
ftr-503	1287	3	v.	v.	PROPN
ftr-503	1287	4	commissioner	commissioner	PROPN
ftr-503	1287	5	,	,	PUNCT
ftr-503	1287	6	41	41	NUM
ftr-503	1287	7	t.c	t.c	PROPN
ftr-503	1287	8	.	.	PROPN
ftr-503	1287	9	535	535	NUM
ftr-503	1287	10	,	,	PUNCT
ftr-503	1287	11	551	551	NUM
ftr-503	1287	12	(	(	PUNCT
ftr-503	1287	13	1964	1964	NUM
ftr-503	1287	14	)	)	PUNCT
ftr-503	1287	15	,	,	PUNCT
ftr-503	1287	16	aff'd	aff'd	NOUN
ftr-503	1287	17	,	,	PUNCT
ftr-503	1287	18	352	352	NUM
ftr-503	1287	19	f.2d	f.2d	PART
ftr-503	1287	20	466	466	NUM
ftr-503	1287	21	(	(	PUNCT
ftr-503	1287	22	3d	3d	NUM
ftr-503	1287	23	cir	cir	NOUN
ftr-503	1287	24	.	.	PUNCT
ftr-503	1287	25	1965	1965	NUM
ftr-503	1287	26	)	)	PUNCT
ftr-503	1287	27	(	(	PUNCT
ftr-503	1287	28	"	"	PUNCT
ftr-503	1287	29	accordingly	accordingly	ADV
ftr-503	1287	30	,	,	PUNCT
ftr-503	1287	31	one	one	NUM
ftr-503	1287	32	of	of	ADP
ftr-503	1287	33	the	the	DET
ftr-503	1287	34	underlying	underlying	ADJ
ftr-503	1287	35	philosophic	philosophic	ADJ
ftr-503	1287	36	objectives	objective	NOUN
ftr-503	1287	37	of	of	ADP
ftr-503	1287	38	the	the	DET
ftr-503	1287	39	1954	1954	NUM
ftr-503	1287	40	code	code	NOUN
ftr-503	1287	41	was	be	AUX
ftr-503	1287	42	to	to	PART
ftr-503	1287	43	permit	permit	VERB
ftr-503	1287	44	the	the	DET
ftr-503	1287	45	partners	partner	NOUN
ftr-503	1287	46	themselves	themselves	PRON
ftr-503	1287	47	to	to	PART
ftr-503	1287	48	determine	determine	VERB
ftr-503	1287	49	their	their	PRON
ftr-503	1287	50	tax	tax	NOUN
ftr-503	1287	51	burdens	burden	NOUN
ftr-503	1287	52	inter	inter	PROPN
ftr-503	1287	53	sese	sese	PROPN
ftr-503	1287	54	to	to	ADP
ftr-503	1287	55	a	a	DET
ftr-503	1287	56	certain	certain	ADJ
ftr-503	1287	57	extent	extent	NOUN
ftr-503	1287	58	,	,	PUNCT
ftr-503	1287	59	and	and	CCONJ
ftr-503	1287	60	this	this	PRON
ftr-503	1287	61	is	be	AUX
ftr-503	1287	62	what	what	PRON
ftr-503	1287	63	the	the	DET
ftr-503	1287	64	committee	committee	NOUN
ftr-503	1287	65	reports	report	NOUN
ftr-503	1287	66	meant	mean	VERB
ftr-503	1287	67	when	when	SCONJ
ftr-503	1287	68	they	they	PRON
ftr-503	1287	69	referred	refer	VERB
ftr-503	1287	70	to	to	ADP
ftr-503	1287	71	'	'	PUNCT
ftr-503	1287	72	flexibility	flexibility	NOUN
ftr-503	1287	73	.	.	PUNCT
ftr-503	1287	74	'	'	PUNCT
ftr-503	1288	1	"	"	PUNCT
ftr-503	1288	2	)	)	PUNCT
ftr-503	1288	3	.	.	PUNCT
ftr-503	1289	1	[	[	X
ftr-503	1289	2	vol	vol	NOUN
ftr-503	1289	3	.	.	PUNCT
ftr-503	1289	4	1:11	1:11	NUM
ftr-503	1289	5	sclmeer	sclmeer	NOUN
ftr-503	1289	6	v.	v.	ADP
ftr-503	1289	7	conmmissioner	conmmissioner	NOUN
ftr-503	1289	8	704(c)(1	704(c)(1	NUM
ftr-503	1289	9	)	)	PUNCT
ftr-503	1289	10	of	of	ADP
ftr-503	1289	11	allocating	allocate	VERB
ftr-503	1289	12	all	all	DET
ftr-503	1289	13	gain	gain	NOUN
ftr-503	1289	14	or	or	CCONJ
ftr-503	1289	15	loss	loss	NOUN
ftr-503	1289	16	to	to	ADP
ftr-503	1289	17	the	the	DET
ftr-503	1289	18	partnership	partnership	NOUN
ftr-503	1289	19	,	,	PUNCT
ftr-503	1289	20	or	or	CCONJ
ftr-503	1289	21	have	have	AUX
ftr-503	1289	22	agreed	agree	VERB
ftr-503	1289	23	under	under	ADP
ftr-503	1289	24	section	section	NOUN
ftr-503	1289	25	704(c)(2	704(c)(2	NOUN
ftr-503	1289	26	)	)	PUNCT
ftr-503	1289	27	on	on	ADP
ftr-503	1289	28	an	an	DET
ftr-503	1289	29	allocation	allocation	NOUN
ftr-503	1289	30	that	that	PRON
ftr-503	1289	31	took	take	VERB
ftr-503	1289	32	into	into	ADP
ftr-503	1289	33	account	account	NOUN
ftr-503	1289	34	the	the	DET
ftr-503	1289	35	difference	difference	NOUN
ftr-503	1289	36	in	in	ADP
ftr-503	1289	37	the	the	DET
ftr-503	1289	38	property	property	NOUN
ftr-503	1289	39	's	's	PART
ftr-503	1289	40	basis	basis	NOUN
ftr-503	1289	41	and	and	CCONJ
ftr-503	1289	42	its	its	PRON
ftr-503	1289	43	fair	fair	ADJ
ftr-503	1289	44	market	market	NOUN
ftr-503	1289	45	value	value	NOUN
ftr-503	1289	46	at	at	ADP
ftr-503	1289	47	the	the	DET
ftr-503	1289	48	time	time	NOUN
ftr-503	1289	49	of	of	ADP
ftr-503	1289	50	contribution	contribution	NOUN
ftr-503	1289	51	.	.	PUNCT
ftr-503	1290	1	the	the	DET
ftr-503	1290	2	objective	objective	NOUN
ftr-503	1290	3	of	of	ADP
ftr-503	1290	4	equity	equity	NOUN
ftr-503	1290	5	was	be	AUX
ftr-503	1290	6	also	also	ADV
ftr-503	1290	7	advanced	advanced	ADJ
ftr-503	1290	8	since	since	SCONJ
ftr-503	1290	9	it	it	PRON
ftr-503	1290	10	gave	give	VERB
ftr-503	1290	11	the	the	DET
ftr-503	1290	12	partners	partner	NOUN
ftr-503	1290	13	the	the	DET
ftr-503	1290	14	opportunity	opportunity	NOUN
ftr-503	1290	15	to	to	PART
ftr-503	1290	16	adopt	adopt	VERB
ftr-503	1290	17	the	the	DET
ftr-503	1290	18	alternative	alternative	ADJ
ftr-503	1290	19	approach	approach	NOUN
ftr-503	1290	20	of	of	ADP
ftr-503	1290	21	section	section	NOUN
ftr-503	1290	22	704(c)(2)-probably	704(c)(2)-probably	ADV
ftr-503	1290	23	the	the	PRON
ftr-503	1290	24	more	more	ADV
ftr-503	1290	25	equitable	equitable	ADJ
ftr-503	1290	26	approach2while	approach2while	ADP
ftr-503	1290	27	allowing	allow	VERB
ftr-503	1290	28	them	they	PRON
ftr-503	1290	29	to	to	PART
ftr-503	1290	30	use	use	VERB
ftr-503	1290	31	the	the	DET
ftr-503	1290	32	section	section	NOUN
ftr-503	1290	33	704(c)(1	704(c)(1	NUM
ftr-503	1290	34	)	)	PUNCT
ftr-503	1290	35	approach	approach	NOUN
ftr-503	1290	36	if	if	SCONJ
ftr-503	1290	37	section	section	NOUN
ftr-503	1290	38	704(c)(2	704(c)(2	NOUN
ftr-503	1290	39	)	)	PUNCT
ftr-503	1290	40	proved	prove	VERB
ftr-503	1290	41	too	too	ADV
ftr-503	1290	42	burdensome	burdensome	ADJ
ftr-503	1290	43	.	.	PUNCT
ftr-503	1291	1	here	here	ADV
ftr-503	1291	2	,	,	PUNCT
ftr-503	1291	3	as	as	ADP
ftr-503	1291	4	in	in	ADP
ftr-503	1291	5	hempt	hempt	PROPN
ftr-503	1291	6	bros	bro	NOUN
ftr-503	1291	7	.	.	PROPN
ftr-503	1291	8	,	,	PUNCT
ftr-503	1291	9	the	the	DET
ftr-503	1291	10	assignment	assignment	NOUN
ftr-503	1291	11	of	of	ADP
ftr-503	1291	12	income	income	NOUN
ftr-503	1291	13	doctrine	doctrine	NOUN
ftr-503	1291	14	must	must	AUX
ftr-503	1291	15	yield	yield	VERB
ftr-503	1291	16	to	to	ADP
ftr-503	1291	17	the	the	DET
ftr-503	1291	18	broad	broad	ADJ
ftr-503	1291	19	congressional	congressional	ADJ
ftr-503	1291	20	purposes	purpose	NOUN
ftr-503	1291	21	in	in	ADP
ftr-503	1291	22	enacting	enact	VERB
ftr-503	1291	23	the	the	DET
ftr-503	1291	24	statutory	statutory	ADJ
ftr-503	1291	25	scheme	scheme	NOUN
ftr-503	1291	26	.	.	PUNCT
ftr-503	1292	1	indeed	indeed	ADV
ftr-503	1292	2	,	,	PUNCT
ftr-503	1292	3	it	it	PRON
ftr-503	1292	4	was	be	AUX
ftr-503	1292	5	widely	widely	ADV
ftr-503	1292	6	recognized	recognize	VERB
ftr-503	1292	7	by	by	ADP
ftr-503	1292	8	commentators	commentator	NOUN
ftr-503	1292	9	that	that	SCONJ
ftr-503	1292	10	in	in	ADP
ftr-503	1292	11	non	non	ADJ
ftr-503	1292	12	-	-	ADJ
ftr-503	1292	13	abuse	abuse	ADJ
ftr-503	1292	14	situations	situation	NOUN
ftr-503	1292	15	,	,	PUNCT
ftr-503	1292	16	section	section	NOUN
ftr-503	1292	17	704(c	704(c	PROPN
ftr-503	1292	18	)	)	PUNCT
ftr-503	1292	19	,	,	PUNCT
ftr-503	1292	20	as	as	ADP
ftr-503	1292	21	in	in	ADP
ftr-503	1292	22	effect	effect	NOUN
ftr-503	1292	23	during	during	ADP
ftr-503	1292	24	the	the	DET
ftr-503	1292	25	time	time	NOUN
ftr-503	1292	26	in	in	ADP
ftr-503	1292	27	question	question	NOUN
ftr-503	1292	28	,	,	PUNCT
ftr-503	1292	29	overrode	overrode	NOUN
ftr-503	1292	30	the	the	DET
ftr-503	1292	31	assignment	assignment	NOUN
ftr-503	1292	32	of	of	ADP
ftr-503	1292	33	income	income	NOUN
ftr-503	1292	34	doctrine	doctrine	NOUN
ftr-503	1292	35	.	.	PUNCT
ftr-503	1293	1	-	-	PUNCT
ftr-503	1293	2	"	"	PUNCT
ftr-503	1293	3	this	this	PRON
ftr-503	1293	4	is	be	AUX
ftr-503	1293	5	shown	show	VERB
ftr-503	1293	6	by	by	ADP
ftr-503	1293	7	the	the	DET
ftr-503	1293	8	following	follow	VERB
ftr-503	1293	9	excerpt	excerpt	NOUN
ftr-503	1293	10	from	from	ADP
ftr-503	1293	11	a	a	DET
ftr-503	1293	12	leading	lead	VERB
ftr-503	1293	13	treatise	treatise	NOUN
ftr-503	1293	14	on	on	ADP
ftr-503	1293	15	partnership	partnership	NOUN
ftr-503	1293	16	taxation	taxation	NOUN
ftr-503	1293	17	:	:	PUNCT
ftr-503	1293	18	problem	problem	NOUN
ftr-503	1293	19	a	a	DET
ftr-503	1293	20	and	and	CCONJ
ftr-503	1293	21	b	b	NOUN
ftr-503	1293	22	form	form	NOUN
ftr-503	1293	23	an	an	DET
ftr-503	1293	24	equal	equal	ADJ
ftr-503	1293	25	partnership	partnership	NOUN
ftr-503	1293	26	to	to	PART
ftr-503	1293	27	engage	engage	VERB
ftr-503	1293	28	in	in	ADP
ftr-503	1293	29	the	the	DET
ftr-503	1293	30	practice	practice	NOUN
ftr-503	1293	31	of	of	ADP
ftr-503	1293	32	accountancy	accountancy	NOUN
ftr-503	1293	33	.	.	PUNCT
ftr-503	1294	1	a	a	PRON
ftr-503	1294	2	contributes	contribute	VERB
ftr-503	1294	3	$	$	SYM
ftr-503	1294	4	10,000	10,000	NUM
ftr-503	1294	5	in	in	ADP
ftr-503	1294	6	money	money	NOUN
ftr-503	1294	7	and	and	CCONJ
ftr-503	1294	8	b	b	NOUN
ftr-503	1294	9	contributes	contribute	VERB
ftr-503	1294	10	unrealized	unrealized	ADJ
ftr-503	1294	11	receivables	receivables	NOUN
ftr-503	1294	12	which	which	PRON
ftr-503	1294	13	are	be	AUX
ftr-503	1294	14	valued	value	VERB
ftr-503	1294	15	at	at	ADP
ftr-503	1294	16	$	$	SYM
ftr-503	1294	17	10,000	10,000	NUM
ftr-503	1294	18	arising	arise	VERB
ftr-503	1294	19	out	out	ADP
ftr-503	1294	20	of	of	ADP
ftr-503	1294	21	b	b	NOUN
ftr-503	1294	22	's	's	PART
ftr-503	1294	23	previous	previous	ADJ
ftr-503	1294	24	accounting	accounting	NOUN
ftr-503	1294	25	practice	practice	NOUN
ftr-503	1294	26	.	.	PUNCT
ftr-503	1295	1	assuming	assume	VERB
ftr-503	1295	2	the	the	DET
ftr-503	1295	3	partnership	partnership	NOUN
ftr-503	1295	4	reports	report	VERB
ftr-503	1295	5	on	on	ADP
ftr-503	1295	6	the	the	DET
ftr-503	1295	7	cash	cash	NOUN
ftr-503	1295	8	method	method	NOUN
ftr-503	1295	9	of	of	ADP
ftr-503	1295	10	accounting	accounting	NOUN
ftr-503	1295	11	,	,	PUNCT
ftr-503	1295	12	will	will	AUX
ftr-503	1295	13	the	the	DET
ftr-503	1295	14	receipt	receipt	NOUN
ftr-503	1295	15	of	of	ADP
ftr-503	1295	16	income	income	NOUN
ftr-503	1295	17	from	from	ADP
ftr-503	1295	18	the	the	DET
ftr-503	1295	19	collection	collection	NOUN
ftr-503	1295	20	of	of	ADP
ftr-503	1295	21	the	the	DET
ftr-503	1295	22	$	$	SYM
ftr-503	1295	23	10,000	10,000	NUM
ftr-503	1295	24	of	of	ADP
ftr-503	1295	25	unrealized	unrealized	ADJ
ftr-503	1295	26	receivables	receivables	NOUN
ftr-503	1295	27	contributed	contribute	VERB
ftr-503	1295	28	by	by	ADP
ftr-503	1295	29	b	b	PROPN
ftr-503	1295	30	be	be	AUX
ftr-503	1295	31	allocable	allocable	ADJ
ftr-503	1295	32	for	for	ADP
ftr-503	1295	33	income	income	NOUN
ftr-503	1295	34	tax	tax	NOUN
ftr-503	1295	35	purposes	purpose	NOUN
ftr-503	1295	36	one	one	NUM
ftr-503	1295	37	-	-	PUNCT
ftr-503	1295	38	half	half	NOUN
ftr-503	1295	39	to	to	ADP
ftr-503	1295	40	a	a	DET
ftr-503	1295	41	and	and	CCONJ
ftr-503	1295	42	one	one	NUM
ftr-503	1295	43	-	-	PUNCT
ftr-503	1295	44	half	half	NOUN
ftr-503	1295	45	to	to	ADP
ftr-503	1295	46	b	b	NOUN
ftr-503	1295	47	?	?	PUNCT
ftr-503	1296	1	the	the	DET
ftr-503	1296	2	famous	famous	ADJ
ftr-503	1296	3	case	case	NOUN
ftr-503	1296	4	of	of	ADP
ftr-503	1296	5	lucas	lucas	PROPN
ftr-503	1296	6	v.	v.	PROPN
ftr-503	1296	7	earl	earl	PROPN
ftr-503	1296	8	established	establish	VERB
ftr-503	1296	9	at	at	ADP
ftr-503	1296	10	an	an	DET
ftr-503	1296	11	early	early	ADJ
ftr-503	1296	12	date	date	NOUN
ftr-503	1296	13	that	that	PRON
ftr-503	1296	14	a	a	DET
ftr-503	1296	15	taxpayer	taxpayer	NOUN
ftr-503	1296	16	may	may	AUX
ftr-503	1296	17	not	not	PART
ftr-503	1296	18	assign	assign	VERB
ftr-503	1296	19	earned	earn	VERB
ftr-503	1296	20	income	income	NOUN
ftr-503	1296	21	to	to	ADP
ftr-503	1296	22	another	another	DET
ftr-503	1296	23	taxpayer	taxpayer	NOUN
ftr-503	1296	24	....	....	PUNCT
ftr-503	1297	1	[	[	X
ftr-503	1297	2	however	however	ADV
ftr-503	1297	3	,	,	PUNCT
ftr-503	1297	4	]	]	PUNCT
ftr-503	1297	5	when	when	SCONJ
ftr-503	1297	6	the	the	DET
ftr-503	1297	7	cash	cash	NOUN
ftr-503	1297	8	method	method	NOUN
ftr-503	1297	9	ab	ab	PROPN
ftr-503	1297	10	partnership	partnership	NOUN
ftr-503	1297	11	collects	collect	VERB
ftr-503	1297	12	the	the	DET
ftr-503	1297	13	unrealized	unrealized	ADJ
ftr-503	1297	14	receivables	receivables	NOUN
ftr-503	1297	15	and	and	CCONJ
ftr-503	1297	16	thereby	thereby	ADV
ftr-503	1297	17	realizes	realize	VERB
ftr-503	1297	18	taxable	taxable	ADJ
ftr-503	1297	19	income	income	NOUN
ftr-503	1297	20	,	,	PUNCT
ftr-503	1297	21	it	it	PRON
ftr-503	1297	22	is	be	AUX
ftr-503	1297	23	allocable	allocable	ADJ
ftr-503	1297	24	50	50	NUM
ftr-503	1297	25	%	%	NOUN
ftr-503	1297	26	to	to	ADP
ftr-503	1297	27	a	a	PRON
ftr-503	1297	28	and	and	CCONJ
ftr-503	1297	29	50	50	NUM
ftr-503	1297	30	%	%	NOUN
ftr-503	1297	31	to	to	PART
ftr-503	1297	32	b.	b.	PROPN
ftr-503	1297	33	thus	thus	ADV
ftr-503	1297	34	,	,	PUNCT
ftr-503	1297	35	§	§	PROPN
ftr-503	1297	36	721(a	721(a	PROPN
ftr-503	1297	37	)	)	PUNCT
ftr-503	1297	38	sanctions	sanction	NOUN
ftr-503	1297	39	the	the	DET
ftr-503	1297	40	assignment	assignment	NOUN
ftr-503	1297	41	of	of	ADP
ftr-503	1297	42	income	income	NOUN
ftr-503	1297	43	to	to	ADP
ftr-503	1297	44	a	a	DET
ftr-503	1297	45	254	254	NUM
ftr-503	1297	46	.	.	PUNCT
ftr-503	1298	1	see	see	VERB
ftr-503	1298	2	willis	willis	PROPN
ftr-503	1298	3	et	et	PROPN
ftr-503	1298	4	al	al	PROPN
ftr-503	1298	5	.	.	PROPN
ftr-503	1298	6	,	,	PUNCT
ftr-503	1298	7	supra	supra	PROPN
ftr-503	1298	8	note	note	PROPN
ftr-503	1298	9	241	241	NUM
ftr-503	1298	10	,	,	PUNCT
ftr-503	1298	11	§	§	PROPN
ftr-503	1298	12	108.03	108.03	NUM
ftr-503	1298	13	for	for	ADP
ftr-503	1298	14	possible	possible	ADJ
ftr-503	1298	15	inequities	inequity	NOUN
ftr-503	1298	16	resulting	result	VERB
ftr-503	1298	17	to	to	ADP
ftr-503	1298	18	partners	partner	NOUN
ftr-503	1298	19	under	under	ADP
ftr-503	1298	20	the	the	DET
ftr-503	1298	21	§	§	PROPN
ftr-503	1298	22	704(c)(1	704(c)(1	PROPN
ftr-503	1298	23	)	)	PUNCT
ftr-503	1298	24	approach	approach	NOUN
ftr-503	1298	25	.	.	PUNCT
ftr-503	1299	1	255	255	NUM
ftr-503	1299	2	.	.	PUNCT
ftr-503	1300	1	arthur	arthur	PROPN
ftr-503	1300	2	b.	b.	PROPN
ftr-503	1300	3	willis	willis	PROPN
ftr-503	1300	4	et	et	PROPN
ftr-503	1300	5	al	al	PROPN
ftr-503	1300	6	.	.	PROPN
ftr-503	1300	7	,	,	PUNCT
ftr-503	1300	8	partnership	partnership	NOUN
ftr-503	1300	9	taxation	taxation	NOUN
ftr-503	1300	10	§	§	PROPN
ftr-503	1300	11	22.03	22.03	NUM
ftr-503	1300	12	(	(	PUNCT
ftr-503	1300	13	3d	3d	NUM
ftr-503	1300	14	ed	ed	NOUN
ftr-503	1300	15	.	.	PUNCT
ftr-503	1300	16	19821	19821	NUM
ftr-503	1300	17	;	;	PUNCT
ftr-503	1300	18	1	1	NUM
ftr-503	1300	19	william	william	PROPN
ftr-503	1300	20	s.	s.	PROPN
ftr-503	1300	21	mckee	mckee	PROPN
ftr-503	1300	22	et	et	PROPN
ftr-503	1300	23	al	al	PROPN
ftr-503	1300	24	.	.	PROPN
ftr-503	1300	25	,	,	PUNCT
ftr-503	1300	26	federal	federal	ADJ
ftr-503	1300	27	taxation	taxation	NOUN
ftr-503	1300	28	of	of	ADP
ftr-503	1300	29	partnerships	partnership	NOUN
ftr-503	1300	30	and	and	CCONJ
ftr-503	1300	31	partners	partner	NOUN
ftr-503	1300	32	14.02[21	14.02[21	NUM
ftr-503	1300	33	(	(	PUNCT
ftr-503	1300	34	ist	ist	NOUN
ftr-503	1300	35	ed	ed	NOUN
ftr-503	1300	36	.	.	PROPN
ftr-503	1300	37	1977	1977	NUM
ftr-503	1300	38	)	)	PUNCT
ftr-503	1300	39	(	(	PUNCT
ftr-503	1300	40	stating	state	VERB
ftr-503	1300	41	that	that	SCONJ
ftr-503	1300	42	in	in	ADP
ftr-503	1300	43	non	non	ADJ
ftr-503	1300	44	-	-	ADJ
ftr-503	1300	45	abuse	abuse	ADJ
ftr-503	1300	46	cases	case	NOUN
ftr-503	1300	47	,	,	PUNCT
ftr-503	1300	48	"	"	PUNCT
ftr-503	1300	49	the	the	DET
ftr-503	1300	50	nonrecognition	nonrecognition	NOUN
ftr-503	1300	51	policy	policy	NOUN
ftr-503	1300	52	of	of	ADP
ftr-503	1300	53	§	§	PROPN
ftr-503	1300	54	721	721	NUM
ftr-503	1300	55	should	should	AUX
ftr-503	1300	56	generally	generally	ADV
ftr-503	1300	57	prevail	prevail	VERB
ftr-503	1300	58	over	over	ADP
ftr-503	1300	59	assignment	assignment	NOUN
ftr-503	1300	60	-	-	PUNCT
ftr-503	1300	61	of	of	ADP
ftr-503	1300	62	-	-	PUNCT
ftr-503	1300	63	income	income	NOUN
ftr-503	1300	64	restrictions	restriction	NOUN
ftr-503	1300	65	in	in	ADP
ftr-503	1300	66	order	order	NOUN
ftr-503	1300	67	to	to	PART
ftr-503	1300	68	facilitate	facilitate	VERB
ftr-503	1300	69	the	the	DET
ftr-503	1300	70	transfer	transfer	NOUN
ftr-503	1300	71	of	of	ADP
ftr-503	1300	72	going	go	VERB
ftr-503	1300	73	businesses	business	NOUN
ftr-503	1300	74	to	to	ADP
ftr-503	1300	75	partnerships	partnership	NOUN
ftr-503	1300	76	"	"	PUNCT
ftr-503	1300	77	referring	refer	VERB
ftr-503	1300	78	specifically	specifically	ADV
ftr-503	1300	79	to	to	ADP
ftr-503	1300	80	contribution	contribution	NOUN
ftr-503	1300	81	by	by	ADP
ftr-503	1300	82	accountants	accountant	NOUN
ftr-503	1300	83	of	of	ADP
ftr-503	1300	84	accounts	account	NOUN
ftr-503	1300	85	receivable	receivable	ADJ
ftr-503	1300	86	from	from	ADP
ftr-503	1300	87	their	their	PRON
ftr-503	1300	88	prior	prior	ADJ
ftr-503	1300	89	practices	practice	NOUN
ftr-503	1300	90	to	to	ADP
ftr-503	1300	91	new	new	ADJ
ftr-503	1300	92	partnership	partnership	NOUN
ftr-503	1300	93	)	)	PUNCT
ftr-503	1300	94	;	;	PUNCT
ftr-503	1300	95	[	[	X
ftr-503	1300	96	1993	1993	NUM
ftr-503	1300	97	]	]	PUNCT
ftr-503	1300	98	partnership	partnership	NOUN
ftr-503	1300	99	tax	tax	NOUN
ftr-503	1300	100	plan	plan	NOUN
ftr-503	1300	101	.	.	PUNCT
ftr-503	1301	1	&	&	CCONJ
ftr-503	1301	2	prc	prc	PROPN
ftr-503	1301	3	.	.	PUNCT
ftr-503	1302	1	(	(	PUNCT
ftr-503	1302	2	cch	cch	NOUN
ftr-503	1302	3	)	)	PUNCT
ftr-503	1302	4	1	1	NUM
ftr-503	1302	5	1595	1595	NUM
ftr-503	1302	6	(	(	PUNCT
ftr-503	1302	7	june	june	PROPN
ftr-503	1302	8	1993	1993	NUM
ftr-503	1302	9	)	)	PUNCT
ftr-503	1302	10	(	(	PUNCT
ftr-503	1302	11	stating	state	VERB
ftr-503	1302	12	that	that	SCONJ
ftr-503	1302	13	under	under	ADP
ftr-503	1302	14	old	old	ADJ
ftr-503	1302	15	§	§	PROPN
ftr-503	1302	16	704(c	704(c	PROPN
ftr-503	1302	17	)	)	PUNCT
ftr-503	1302	18	"	"	PUNCT
ftr-503	1302	19	irs	irs	PROPN
ftr-503	1302	20	rarely	rarely	ADV
ftr-503	1302	21	,	,	PUNCT
ftr-503	1302	22	if	if	SCONJ
ftr-503	1302	23	ever	ever	ADV
ftr-503	1302	24	,	,	PUNCT
ftr-503	1302	25	asserted	assert	VERB
ftr-503	1302	26	that	that	SCONJ
ftr-503	1302	27	the	the	DET
ftr-503	1302	28	transfer	transfer	NOUN
ftr-503	1302	29	of	of	ADP
ftr-503	1302	30	earned	earn	VERB
ftr-503	1302	31	but	but	CCONJ
ftr-503	1302	32	uncollected	uncollected	ADJ
ftr-503	1302	33	income	income	NOUN
ftr-503	1302	34	...	...	PUNCT
ftr-503	1302	35	by	by	ADP
ftr-503	1302	36	a	a	DET
ftr-503	1302	37	partner	partner	NOUN
ftr-503	1302	38	to	to	ADP
ftr-503	1302	39	a	a	DET
ftr-503	1302	40	partnership	partnership	NOUN
ftr-503	1302	41	...	...	PUNCT
ftr-503	1302	42	was	be	AUX
ftr-503	1302	43	an	an	DET
ftr-503	1302	44	anticipatory	anticipatory	ADJ
ftr-503	1302	45	assignment	assignment	NOUN
ftr-503	1302	46	of	of	ADP
ftr-503	1302	47	income	income	NOUN
ftr-503	1302	48	"	"	PUNCT
ftr-503	1302	49	even	even	ADV
ftr-503	1302	50	though	though	SCONJ
ftr-503	1302	51	the	the	DET
ftr-503	1302	52	result	result	NOUN
ftr-503	1302	53	under	under	ADP
ftr-503	1302	54	the	the	DET
ftr-503	1302	55	statute	statute	NOUN
ftr-503	1302	56	was	be	AUX
ftr-503	1302	57	"	"	PUNCT
ftr-503	1302	58	an	an	DET
ftr-503	1302	59	assignment	assignment	NOUN
ftr-503	1302	60	of	of	ADP
ftr-503	1302	61	a	a	DET
ftr-503	1302	62	portion	portion	NOUN
ftr-503	1302	63	of	of	ADP
ftr-503	1302	64	the	the	DET
ftr-503	1302	65	income	income	NOUN
ftr-503	1302	66	from	from	ADP
ftr-503	1302	67	the	the	DET
ftr-503	1302	68	contributing	contribute	VERB
ftr-503	1302	69	partner	partner	NOUN
ftr-503	1302	70	to	to	ADP
ftr-503	1302	71	the	the	DET
ftr-503	1302	72	other	other	ADJ
ftr-503	1302	73	partners	partner	NOUN
ftr-503	1302	74	"	"	PUNCT
ftr-503	1302	75	)	)	PUNCT
ftr-503	1302	76	.	.	PUNCT
ftr-503	1303	1	19931	19931	NUM
ftr-503	1303	2	florida	florida	PROPN
ftr-503	1303	3	tax	tax	PROPN
ftr-503	1303	4	review	review	NOUN
ftr-503	1303	5	partner	partner	NOUN
ftr-503	1303	6	where	where	SCONJ
ftr-503	1303	7	there	there	PRON
ftr-503	1303	8	is	be	VERB
ftr-503	1303	9	a	a	DET
ftr-503	1303	10	transfer	transfer	NOUN
ftr-503	1303	11	to	to	ADP
ftr-503	1303	12	the	the	DET
ftr-503	1303	13	partnership	partnership	NOUN
ftr-503	1303	14	of	of	ADP
ftr-503	1303	15	unrealized	unrealized	ADJ
ftr-503	1303	16	receivables	receivables	NOUN
ftr-503	1303	17	as	as	ADP
ftr-503	1303	18	a	a	DET
ftr-503	1303	19	part	part	NOUN
ftr-503	1303	20	of	of	ADP
ftr-503	1303	21	a	a	DET
ftr-503	1303	22	genuine	genuine	ADJ
ftr-503	1303	23	business	business	NOUN
ftr-503	1303	24	transaction.25	transaction.25	NOUN
ftr-503	1303	25	since	since	SCONJ
ftr-503	1303	26	the	the	DET
ftr-503	1303	27	tax	tax	NOUN
ftr-503	1303	28	court	court	NOUN
ftr-503	1303	29	found	find	VERB
ftr-503	1303	30	that	that	SCONJ
ftr-503	1303	31	schneer	schneer	NOUN
ftr-503	1303	32	's	's	PART
ftr-503	1303	33	agreement	agreement	NOUN
ftr-503	1303	34	with	with	ADP
ftr-503	1303	35	his	his	PRON
ftr-503	1303	36	second	second	ADJ
ftr-503	1303	37	firm	firm	NOUN
ftr-503	1303	38	was	be	AUX
ftr-503	1303	39	a	a	DET
ftr-503	1303	40	genuine	genuine	ADJ
ftr-503	1303	41	transaction	transaction	NOUN
ftr-503	1303	42	with	with	ADP
ftr-503	1303	43	"	"	PUNCT
ftr-503	1303	44	no	no	DET
ftr-503	1303	45	apparent	apparent	ADJ
ftr-503	1303	46	attempt	attempt	NOUN
ftr-503	1303	47	to	to	PART
ftr-503	1303	48	avoid	avoid	VERB
ftr-503	1303	49	the	the	DET
ftr-503	1303	50	incidence	incidence	NOUN
ftr-503	1303	51	of	of	ADP
ftr-503	1303	52	tax	tax	NOUN
ftr-503	1303	53	by	by	ADP
ftr-503	1303	54	the	the	DET
ftr-503	1303	55	formation	formation	NOUN
ftr-503	1303	56	or	or	CCONJ
ftr-503	1303	57	operation	operation	NOUN
ftr-503	1303	58	of	of	ADP
ftr-503	1303	59	the	the	DET
ftr-503	1303	60	partnership	partnership	NOUN
ftr-503	1303	61	,	,	PUNCT
ftr-503	1303	62	"	"	PUNCT
ftr-503	1303	63	"	"	PUNCT
ftr-503	1303	64	it	it	PRON
ftr-503	1303	65	should	should	AUX
ftr-503	1303	66	have	have	AUX
ftr-503	1303	67	taxed	tax	VERB
ftr-503	1303	68	the	the	DET
ftr-503	1303	69	account	account	NOUN
ftr-503	1303	70	receivable	receivable	NOUN
ftr-503	1303	71	to	to	ADP
ftr-503	1303	72	the	the	DET
ftr-503	1303	73	partnership	partnership	NOUN
ftr-503	1303	74	and	and	CCONJ
ftr-503	1303	75	not	not	PART
ftr-503	1303	76	to	to	PART
ftr-503	1303	77	schneer	schneer	VERB
ftr-503	1303	78	.	.	PUNCT
ftr-503	1304	1	vi	vi	X
ftr-503	1304	2	.	.	PROPN
ftr-503	1304	3	conclusion	conclusion	NOUN
ftr-503	1304	4	despite	despite	SCONJ
ftr-503	1304	5	its	its	PRON
ftr-503	1304	6	venerable	venerable	ADJ
ftr-503	1304	7	pedigree	pedigree	NOUN
ftr-503	1304	8	,	,	PUNCT
ftr-503	1304	9	the	the	DET
ftr-503	1304	10	assignment	assignment	NOUN
ftr-503	1304	11	of	of	ADP
ftr-503	1304	12	income	income	NOUN
ftr-503	1304	13	doctrine	doctrine	NOUN
ftr-503	1304	14	as	as	SCONJ
ftr-503	1304	15	applied	apply	VERB
ftr-503	1304	16	to	to	ADP
ftr-503	1304	17	personal	personal	ADJ
ftr-503	1304	18	service	service	NOUN
ftr-503	1304	19	contracts	contract	NOUN
ftr-503	1304	20	is	be	AUX
ftr-503	1304	21	still	still	ADV
ftr-503	1304	22	beset	beset	VERB
ftr-503	1304	23	by	by	ADP
ftr-503	1304	24	confusion	confusion	NOUN
ftr-503	1304	25	and	and	CCONJ
ftr-503	1304	26	uncertainty	uncertainty	NOUN
ftr-503	1304	27	.	.	PUNCT
ftr-503	1305	1	the	the	DET
ftr-503	1305	2	key	key	NOUN
ftr-503	1305	3	to	to	ADP
ftr-503	1305	4	resolving	resolve	VERB
ftr-503	1305	5	these	these	DET
ftr-503	1305	6	questions	question	NOUN
ftr-503	1305	7	is	be	AUX
ftr-503	1305	8	an	an	DET
ftr-503	1305	9	understanding	understanding	NOUN
ftr-503	1305	10	of	of	ADP
ftr-503	1305	11	the	the	DET
ftr-503	1305	12	origin	origin	NOUN
ftr-503	1305	13	and	and	CCONJ
ftr-503	1305	14	purpose	purpose	NOUN
ftr-503	1305	15	of	of	ADP
ftr-503	1305	16	the	the	DET
ftr-503	1305	17	doctrine	doctrine	NOUN
ftr-503	1305	18	:	:	PUNCT
ftr-503	1305	19	it	it	PRON
ftr-503	1305	20	is	be	AUX
ftr-503	1305	21	a	a	DET
ftr-503	1305	22	judicially	judicially	ADV
ftr-503	1305	23	created	create	VERB
ftr-503	1305	24	device	device	NOUN
ftr-503	1305	25	designed	design	VERB
ftr-503	1305	26	to	to	PART
ftr-503	1305	27	preserve	preserve	VERB
ftr-503	1305	28	the	the	DET
ftr-503	1305	29	integrity	integrity	NOUN
ftr-503	1305	30	of	of	ADP
ftr-503	1305	31	the	the	DET
ftr-503	1305	32	graduated	graduate	VERB
ftr-503	1305	33	tax	tax	NOUN
ftr-503	1305	34	system	system	NOUN
ftr-503	1305	35	by	by	ADP
ftr-503	1305	36	preventing	prevent	VERB
ftr-503	1305	37	taxpayers	taxpayer	NOUN
ftr-503	1305	38	from	from	ADP
ftr-503	1305	39	splitting	split	VERB
ftr-503	1305	40	their	their	PRON
ftr-503	1305	41	income	income	NOUN
ftr-503	1305	42	among	among	ADP
ftr-503	1305	43	lower	low	ADJ
ftr-503	1305	44	income	income	NOUN
ftr-503	1305	45	tax	tax	NOUN
ftr-503	1305	46	bracket	bracket	NOUN
ftr-503	1305	47	taxpayers	taxpayer	NOUN
ftr-503	1305	48	.	.	PUNCT
ftr-503	1306	1	this	this	DET
ftr-503	1306	2	understanding	understanding	NOUN
ftr-503	1306	3	in	in	ADP
ftr-503	1306	4	turn	turn	NOUN
ftr-503	1306	5	leads	lead	VERB
ftr-503	1306	6	to	to	ADP
ftr-503	1306	7	further	further	ADJ
ftr-503	1306	8	insights	insight	NOUN
ftr-503	1306	9	:	:	PUNCT
ftr-503	1306	10	(	(	PUNCT
ftr-503	1306	11	1	1	X
ftr-503	1306	12	)	)	PUNCT
ftr-503	1306	13	the	the	DET
ftr-503	1306	14	doctrine	doctrine	NOUN
ftr-503	1306	15	does	do	AUX
ftr-503	1306	16	not	not	PART
ftr-503	1306	17	apply	apply	VERB
ftr-503	1306	18	where	where	SCONJ
ftr-503	1306	19	the	the	DET
ftr-503	1306	20	income	income	NOUN
ftr-503	1306	21	earner	earner	NOUN
ftr-503	1306	22	has	have	AUX
ftr-503	1306	23	assigned	assign	VERB
ftr-503	1306	24	his	his	PRON
ftr-503	1306	25	right	right	NOUN
ftr-503	1306	26	to	to	PART
ftr-503	1306	27	income	income	VERB
ftr-503	1306	28	for	for	ADP
ftr-503	1306	29	consideration	consideration	NOUN
ftr-503	1306	30	in	in	ADP
ftr-503	1306	31	an	an	DET
ftr-503	1306	32	arm's	arm'	NOUN
ftr-503	1306	33	-	-	PUNCT
ftr-503	1306	34	length	length	NOUN
ftr-503	1306	35	transaction	transaction	NOUN
ftr-503	1306	36	since	since	SCONJ
ftr-503	1306	37	this	this	PRON
ftr-503	1306	38	does	do	AUX
ftr-503	1306	39	not	not	PART
ftr-503	1306	40	result	result	VERB
ftr-503	1306	41	in	in	ADP
ftr-503	1306	42	any	any	DET
ftr-503	1306	43	shifting	shifting	NOUN
ftr-503	1306	44	of	of	ADP
ftr-503	1306	45	income	income	NOUN
ftr-503	1306	46	;	;	PUNCT
ftr-503	1306	47	(	(	PUNCT
ftr-503	1306	48	2	2	X
ftr-503	1306	49	)	)	PUNCT
ftr-503	1306	50	the	the	DET
ftr-503	1306	51	doctrine	doctrine	NOUN
ftr-503	1306	52	does	do	AUX
ftr-503	1306	53	not	not	PART
ftr-503	1306	54	apply	apply	VERB
ftr-503	1306	55	where	where	SCONJ
ftr-503	1306	56	the	the	DET
ftr-503	1306	57	taxpayer	taxpayer	NOUN
ftr-503	1306	58	merely	merely	ADV
ftr-503	1306	59	attempts	attempt	VERB
ftr-503	1306	60	to	to	PART
ftr-503	1306	61	defer	defer	VERB
ftr-503	1306	62	his	his	PRON
ftr-503	1306	63	income	income	NOUN
ftr-503	1306	64	since	since	SCONJ
ftr-503	1306	65	there	there	PRON
ftr-503	1306	66	is	be	VERB
ftr-503	1306	67	no	no	DET
ftr-503	1306	68	strong	strong	ADJ
ftr-503	1306	69	policy	policy	NOUN
ftr-503	1306	70	against	against	ADP
ftr-503	1306	71	reducing	reduce	VERB
ftr-503	1306	72	one	one	NUM
ftr-503	1306	73	's	's	PART
ftr-503	1306	74	tax	tax	NOUN
ftr-503	1306	75	burden	burden	NOUN
ftr-503	1306	76	through	through	ADP
ftr-503	1306	77	the	the	DET
ftr-503	1306	78	deferral	deferral	NOUN
ftr-503	1306	79	of	of	ADP
ftr-503	1306	80	income	income	NOUN
ftr-503	1306	81	;	;	PUNCT
ftr-503	1306	82	and	and	CCONJ
ftr-503	1306	83	(	(	PUNCT
ftr-503	1306	84	3	3	X
ftr-503	1306	85	)	)	PUNCT
ftr-503	1306	86	when	when	SCONJ
ftr-503	1306	87	applying	apply	VERB
ftr-503	1306	88	the	the	DET
ftr-503	1306	89	doctrine	doctrine	NOUN
ftr-503	1306	90	in	in	ADP
ftr-503	1306	91	connection	connection	NOUN
ftr-503	1306	92	with	with	ADP
ftr-503	1306	93	a	a	DET
ftr-503	1306	94	nonrecognition	nonrecognition	NOUN
ftr-503	1306	95	section	section	NOUN
ftr-503	1306	96	,	,	PUNCT
ftr-503	1306	97	one	one	PRON
ftr-503	1306	98	must	must	AUX
ftr-503	1306	99	determine	determine	VERB
ftr-503	1306	100	whether	whether	SCONJ
ftr-503	1306	101	the	the	DET
ftr-503	1306	102	policies	policy	NOUN
ftr-503	1306	103	congress	congress	PROPN
ftr-503	1306	104	intended	intend	VERB
ftr-503	1306	105	to	to	PART
ftr-503	1306	106	implement	implement	VERB
ftr-503	1306	107	by	by	ADP
ftr-503	1306	108	providing	provide	VERB
ftr-503	1306	109	for	for	ADP
ftr-503	1306	110	nonrecognition	nonrecognition	NOUN
ftr-503	1306	111	outweigh	outweigh	VERB
ftr-503	1306	112	the	the	DET
ftr-503	1306	113	policy	policy	NOUN
ftr-503	1306	114	of	of	ADP
ftr-503	1306	115	the	the	DET
ftr-503	1306	116	doctrine	doctrine	NOUN
ftr-503	1306	117	in	in	ADP
ftr-503	1306	118	the	the	DET
ftr-503	1306	119	case	case	NOUN
ftr-503	1306	120	under	under	ADP
ftr-503	1306	121	consideration	consideration	NOUN
ftr-503	1306	122	.	.	PUNCT
ftr-503	1307	1	a	a	DET
ftr-503	1307	2	constant	constant	ADJ
ftr-503	1307	3	recognition	recognition	NOUN
ftr-503	1307	4	of	of	ADP
ftr-503	1307	5	the	the	DET
ftr-503	1307	6	purpose	purpose	NOUN
ftr-503	1307	7	of	of	ADP
ftr-503	1307	8	the	the	DET
ftr-503	1307	9	doctrine	doctrine	NOUN
ftr-503	1307	10	and	and	CCONJ
ftr-503	1307	11	its	its	PRON
ftr-503	1307	12	resulting	result	VERB
ftr-503	1307	13	limitations	limitation	NOUN
ftr-503	1307	14	as	as	SCONJ
ftr-503	1307	15	developed	develop	VERB
ftr-503	1307	16	in	in	ADP
ftr-503	1307	17	this	this	DET
ftr-503	1307	18	article	article	NOUN
ftr-503	1307	19	will	will	AUX
ftr-503	1307	20	resolve	resolve	VERB
ftr-503	1307	21	many	many	ADJ
ftr-503	1307	22	of	of	ADP
ftr-503	1307	23	the	the	DET
ftr-503	1307	24	puzzles	puzzle	NOUN
ftr-503	1307	25	currently	currently	ADV
ftr-503	1307	26	encountered	encounter	VERB
ftr-503	1307	27	in	in	ADP
ftr-503	1307	28	its	its	PRON
ftr-503	1307	29	application	application	NOUN
ftr-503	1307	30	.	.	PUNCT
ftr-503	1308	1	256	256	NUM
ftr-503	1308	2	.	.	PUNCT
ftr-503	1308	3	willis	willis	PROPN
ftr-503	1308	4	et	et	PROPN
ftr-503	1308	5	al	al	PROPN
ftr-503	1308	6	.	.	PROPN
ftr-503	1308	7	,	,	PUNCT
ftr-503	1308	8	supra	supra	PROPN
ftr-503	1308	9	note	note	PROPN
ftr-503	1308	10	255	255	NUM
ftr-503	1308	11	,	,	PUNCT
ftr-503	1308	12	§	§	PROPN
ftr-503	1308	13	22.03	22.03	NUM
ftr-503	1308	14	,	,	PUNCT
ftr-503	1308	15	at	at	ADP
ftr-503	1308	16	22	22	NUM
ftr-503	1308	17	-	-	SYM
ftr-503	1308	18	3	3	NUM
ftr-503	1308	19	to	to	ADP
ftr-503	1308	20	22	22	NUM
ftr-503	1308	21	-	-	SYM
ftr-503	1308	22	4	4	NUM
ftr-503	1308	23	(	(	PUNCT
ftr-503	1308	24	footnotes	footnote	NOUN
ftr-503	1308	25	omitted	omit	VERB
ftr-503	1308	26	)	)	PUNCT
ftr-503	1308	27	.	.	PUNCT
ftr-503	1309	1	257	257	X
ftr-503	1309	2	.	.	X
ftr-503	1309	3	schneer	schneer	NOUN
ftr-503	1309	4	,	,	PUNCT
ftr-503	1309	5	97	97	NUM
ftr-503	1309	6	t.c	t.c	PROPN
ftr-503	1309	7	.	.	PUNCT
ftr-503	1310	1	at	at	ADP
ftr-503	1310	2	663	663	NUM
ftr-503	1310	3	.	.	PUNCT
ftr-503	1311	1	[	[	X
ftr-503	1311	2	vol	vol	NOUN
ftr-503	1311	3	1:11	1:11	NUM