id	keyword
ftr-368	sports
ftr-368	tax
ftr-368	section
ftr-368	income
ftr-368	contracts
ftr-368	player
ftr-368	franchise
ftr-368	player contracts
ftr-368	services
ftr-368	note
ftr-368	supra
ftr-368	property
ftr-368	rev
ftr-368	year
ftr-368	taxpayer
ftr-368	sports franchise
ftr-368	deferral
ftr-368	court
ftr-368	rights
ftr-368	value
ftr-368	irs
ftr-368	team
ftr-368	payments
ftr-368	advance
ftr-368	baseball
ftr-368	intangible
ftr-368	cases
ftr-368	supra note
ftr-368	business
ftr-368	assets
ftr-368	proc
ftr-368	revenue
ftr-368	purchase
ftr-368	amortization
ftr-368	accounting