id	sid	eid	entity	type
inlawrev-2204	1	1	indiana	GPE
inlawrev-2204	1	2	500	CARDINAL
inlawrev-2204	1	3	indiana	GPE
inlawrev-2204	2	1	9:500	CARDINAL
inlawrev-2204	2	2	i.	PERSON
inlawrev-2204	3	1	14 percent	PERCENT
inlawrev-2204	3	2	70 percent	PERCENT
inlawrev-2204	9	1	5,000	MONEY
inlawrev-2204	9	2	a single year.^	DATE
inlawrev-2204	9	3	ten or fifteen years	DATE
inlawrev-2204	12	1	4nt	ORDINAL
inlawrev-2204	13	1	1954	DATE
inlawrev-2204	13	2	20	CARDINAL
inlawrev-2204	14	1	l. rev	PERSON
inlawrev-2204	14	2	35	CARDINAL
inlawrev-2204	14	3	1967	DATE
inlawrev-2204	14	4	malone	ORG
inlawrev-2204	14	5	19	CARDINAL
inlawrev-2204	15	1	l. rev	PERSON
inlawrev-2204	15	2	1289	CARDINAL
inlawrev-2204	15	3	1966	DATE
inlawrev-2204	15	4	50	CARDINAL
inlawrev-2204	15	5	197	CARDINAL
inlawrev-2204	15	6	1972	DATE
inlawrev-2204	18	1	rev	PERSON
inlawrev-2204	18	2	1954	DATE
inlawrev-2204	18	3	1371-79	CARDINAL
inlawrev-2204	24	1	1954	DATE
inlawrev-2204	28	1	1954	DATE
inlawrev-2204	28	2	482	CARDINAL
inlawrev-2204	29	1	1976	DATE
inlawrev-2204	29	2	501 ii	CARDINAL
inlawrev-2204	30	1	many years	DATE
inlawrev-2204	33	1	the supreme court	ORG
inlawrev-2204	34	1	lucas	PERSON
inlawrev-2204	35	1	the supreme court	ORG
inlawrev-2204	35	2	lucas	PERSON
inlawrev-2204	39	1	one decade	DATE
inlawrev-2204	39	2	the supreme court	ORG
inlawrev-2204	39	3	horst,"^ horst	PERSON
inlawrev-2204	41	1	horst	PERSON
inlawrev-2204	43	1	the supreme court	ORG
inlawrev-2204	44	1	justice stone	PERSON
inlawrev-2204	46	1	64	CARDINAL
inlawrev-2204	46	2	991	CARDINAL
inlawrev-2204	46	3	1955	DATE
inlawrev-2204	47	1	u.s.	GPE
inlawrev-2204	47	2	1930	DATE
inlawrev-2204	49	1	114	CARDINAL
inlawrev-2204	50	1	285	CARDINAL
inlawrev-2204	50	2	136	CARDINAL
inlawrev-2204	50	3	one-half	CARDINAL
inlawrev-2204	51	1	lucas	PERSON
inlawrev-2204	52	1	281	CARDINAL
inlawrev-2204	52	2	u.s.	GPE
inlawrev-2204	52	3	115	CARDINAL
inlawrev-2204	53	1	9311	CARDINAL
inlawrev-2204	53	2	112	CARDINAL
inlawrev-2204	53	3	1940	DATE
inlawrev-2204	54	1	502	CARDINAL
inlawrev-2204	54	2	indiana	GPE
inlawrev-2204	55	1	horst	PERSON
inlawrev-2204	61	1	the supreme court	ORG
inlawrev-2204	61	2	clifford	PERSON
inlawrev-2204	61	3	five year	DATE
inlawrev-2204	63	1	clifford	PERSON
inlawrev-2204	65	1	clifford	PERSON
inlawrev-2204	67	1	ten years	DATE
inlawrev-2204	68	1	119	CARDINAL
inlawrev-2204	68	2	331	CARDINAL
inlawrev-2204	68	3	1940	DATE
inlawrev-2204	71	1	1954	DATE
inlawrev-2204	71	2	671-78	CARDINAL
inlawrev-2204	74	1	1976	DATE
inlawrev-2204	74	2	608	CARDINAL
inlawrev-2204	79	1	subchapter	PERSON
inlawrev-2204	79	2	1909,^°	TIME
inlawrev-2204	79	3	1954	DATE
inlawrev-2204	79	4	83d	CARDINAL
inlawrev-2204	79	5	congress	ORG
inlawrev-2204	79	6	eisenhower	PERSON
inlawrev-2204	81	1	four years later	DATE
inlawrev-2204	81	2	congress	ORG
inlawrev-2204	81	3	1958	DATE
inlawrev-2204	82	1	^^m	DATE
inlawrev-2204	83	1	675-77	CARDINAL
inlawrev-2204	84	1	50	CARDINAL
inlawrev-2204	84	2	197	CARDINAL
inlawrev-2204	84	3	203	CARDINAL
inlawrev-2204	84	4	1972	DATE
inlawrev-2204	85	1	barnett	PERSON
inlawrev-2204	86	1	3	CARDINAL
inlawrev-2204	86	2	80	CARDINAL
inlawrev-2204	86	3	1972	DATE
inlawrev-2204	86	4	weinstock	DATE
inlawrev-2204	86	5	50	CARDINAL
inlawrev-2204	86	6	153	CARDINAL
inlawrev-2204	86	7	1972	DATE
inlawrev-2204	87	1	ferrer v. commissioner	ORG
inlawrev-2204	87	2	304	CARDINAL
inlawrev-2204	87	3	125	CARDINAL
inlawrev-2204	87	4	2d	DATE
inlawrev-2204	87	5	1962	DATE
inlawrev-2204	87	6	20	CARDINAL
inlawrev-2204	87	7	1 (1962	DATE
inlawrev-2204	88	1	19	CARDINAL
inlawrev-2204	89	1	l. rev	PERSON
inlawrev-2204	89	2	1289	CARDINAL
inlawrev-2204	89	3	1966	DATE
inlawrev-2204	91	1	1954	DATE
inlawrev-2204	91	2	1371-78	CARDINAL
inlawrev-2204	92	1	3	CARDINAL
inlawrev-2204	94	1	1954	DATE
inlawrev-2204	94	2	2°	CARDINAL
inlawrev-2204	94	3	payne-aldrich	ORG
inlawrev-2204	94	4	1909	DATE
inlawrev-2204	94	5	36	CARDINAL
inlawrev-2204	95	1	11	CARDINAL
inlawrev-2204	96	1	1894	DATE
inlawrev-2204	96	2	loan & trust co.	ORG
inlawrev-2204	96	3	158	CARDINAL
inlawrev-2204	96	4	601	CARDINAL
inlawrev-2204	96	5	1895	DATE
inlawrev-2204	97	1	u.s.	GPE
inlawrev-2204	98	1	4.	CARDINAL
inlawrev-2204	99	1	a. alvord	PERSON
inlawrev-2204	99	2	. 1937	DATE
inlawrev-2204	100	1	2	CARDINAL
inlawrev-2204	101	1	571	CARDINAL
inlawrev-2204	101	2	1954	DATE
inlawrev-2204	101	3	jan. 21, 1954	DATE
inlawrev-2204	102	1	september 2, 1958	DATE
inlawrev-2204	103	1	85-866	CARDINAL
inlawrev-2204	104	1	64(a	CARDINAL
inlawrev-2204	104	2	72	CARDINAL
inlawrev-2204	105	1	1650	CARDINAL
inlawrev-2204	106	1	504	CARDINAL
inlawrev-2204	106	2	9:500	CARDINAL
inlawrev-2204	107	1	indiana	GPE
inlawrev-2204	108	1	eligible^	GPE
inlawrev-2204	110	1	1954	DATE
inlawrev-2204	110	2	1371-78	CARDINAL
inlawrev-2204	111	1	7	CARDINAL
inlawrev-2204	111	2	j. mertens	PERSON
inlawrev-2204	111	3	41b	DATE
inlawrev-2204	111	4	1967	DATE
inlawrev-2204	111	5	coplin	PERSON
inlawrev-2204	111	6	51	CARDINAL
inlawrev-2204	112	1	l.j	ORG
inlawrev-2204	112	2	308	CARDINAL
inlawrev-2204	112	3	1962	DATE
inlawrev-2204	113	1	coplin	PERSON
inlawrev-2204	114	1	12	CARDINAL
inlawrev-2204	114	2	j. taxation	PERSON
inlawrev-2204	114	3	32	CARDINAL
inlawrev-2204	114	4	1960	DATE
inlawrev-2204	114	5	cunningham	ORG
inlawrev-2204	114	6	20	CARDINAL
inlawrev-2204	114	7	md	GPE
inlawrev-2204	115	1	l. rev	PERSON
inlawrev-2204	115	2	195	CARDINAL
inlawrev-2204	115	3	1960	DATE
inlawrev-2204	115	4	39	CARDINAL
inlawrev-2204	116	1	341	CARDINAL
inlawrev-2204	116	2	1963	DATE
inlawrev-2204	116	3	moore & sorlien	ORG
inlawrev-2204	116	4	14	CARDINAL
inlawrev-2204	117	1	453	CARDINAL
inlawrev-2204	117	2	1959	DATE
inlawrev-2204	118	1	1958	DATE
inlawrev-2204	118	2	72	CARDINAL
inlawrev-2204	119	1	l. rev	PERSON
inlawrev-2204	119	2	710	CARDINAL
inlawrev-2204	119	3	1959	DATE
inlawrev-2204	120	1	2^int	CARDINAL
inlawrev-2204	121	1	1954	DATE
inlawrev-2204	121	2	1378	CARDINAL
inlawrev-2204	122	1	the year	DATE
inlawrev-2204	122	2	more than $25,000	MONEY
inlawrev-2204	122	3	more than $25,000	MONEY
inlawrev-2204	122	4	more than 50 percent	PERCENT
inlawrev-2204	125	1	1.1378-2 (	MONEY
inlawrev-2204	125	2	1968	DATE
inlawrev-2204	127	1	1954	DATE
inlawrev-2204	127	2	§§ 1372(b	ORG
inlawrev-2204	127	3	1373(a)-(b	CARDINAL
inlawrev-2204	129	1	7	CARDINAL
inlawrev-2204	129	2	100	MONEY
inlawrev-2204	129	3	116	CARDINAL
inlawrev-2204	130	1	6-3-2-3	TIME
inlawrev-2204	130	2	1972	DATE
inlawrev-2204	130	3	6-3-8-1	TIME
inlawrev-2204	131	1	the indiana department of revenue	ORG
inlawrev-2204	131	2	section 1372 of the internal revenue	LAW
inlawrev-2204	132	1	indiana	GPE
inlawrev-2204	132	2	1974	DATE
inlawrev-2204	134	1	u.s.	GPE
inlawrev-2204	134	2	treasury	ORG
inlawrev-2204	134	3	3	CARDINAL
inlawrev-2204	134	4	1972	DATE
inlawrev-2204	135	1	more than 14 percent	PERCENT
inlawrev-2204	135	2	1969	DATE
inlawrev-2204	136	1	2'int	CARDINAL
inlawrev-2204	137	1	1954	DATE
inlawrev-2204	137	2	1372	DATE
inlawrev-2204	138	1	1	CARDINAL
inlawrev-2204	138	2	2	CARDINAL
inlawrev-2204	138	3	3	CARDINAL
inlawrev-2204	138	4	4	CARDINAL
inlawrev-2204	138	5	5	CARDINAL
inlawrev-2204	138	6	more than one	CARDINAL
inlawrev-2204	138	7	6	CARDINAL
inlawrev-2204	138	8	more than 80 percent	PERCENT
inlawrev-2204	138	9	the united states	GPE
inlawrev-2204	138	10	7	CARDINAL
inlawrev-2204	138	11	more than 20 percent	PERCENT
inlawrev-2204	139	1	1976	DATE
inlawrev-2204	139	2	506	CARDINAL
inlawrev-2204	140	1	subchapter	PERSON
inlawrev-2204	141	1	two	CARDINAL
inlawrev-2204	141	2	1	CARDINAL
inlawrev-2204	142	1	2	CARDINAL
inlawrev-2204	145	1	section 1373(b	LAW
inlawrev-2204	145	2	1954	DATE
inlawrev-2204	145	3	the last day	DATE
inlawrev-2204	145	4	last day	DATE
inlawrev-2204	145	5	the last day	DATE
inlawrev-2204	149	1	j. eustice	PERSON
inlawrev-2204	149	2	116.02	CARDINAL
inlawrev-2204	149	3	6-5	CARDINAL
inlawrev-2204	150	1	ed	PERSON
inlawrev-2204	150	2	1971	DATE
inlawrev-2204	151	1	1970	DATE
inlawrev-2204	152	1	fed	ORG
inlawrev-2204	154	1	475	CARDINAL
inlawrev-2204	154	2	30	CARDINAL
inlawrev-2204	154	3	j. taxation 360	PERSON
inlawrev-2204	154	4	1969	DATE
inlawrev-2204	156	1	°281	CARDINAL
inlawrev-2204	156	2	u.s.	GPE
inlawrev-2204	156	3	1930	DATE
inlawrev-2204	157	1	u.s. 112	PERSON
inlawrev-2204	157	2	1940	DATE
inlawrev-2204	159	1	1954	DATE
inlawrev-2204	160	1	1373(c	ORG
inlawrev-2204	160	2	241	CARDINAL
inlawrev-2204	160	3	247	CARDINAL
inlawrev-2204	160	4	1378	CARDINAL
inlawrev-2204	161	1	25	CARDINAL
inlawrev-2204	162	1	506	CARDINAL
inlawrev-2204	162	2	indiana	GPE
inlawrev-2204	162	3	9:500	CARDINAL
inlawrev-2204	162	4	the year	DATE
inlawrev-2204	162	5	approximately $100,000	MONEY
inlawrev-2204	164	1	the last day	DATE
inlawrev-2204	166	1	first	ORDINAL
inlawrev-2204	171	1	the year	DATE
inlawrev-2204	171	2	section 1373(b	LAW
inlawrev-2204	171	3	the last day	DATE
inlawrev-2204	172	1	only 1/365	CARDINAL
inlawrev-2204	172	2	only 1/365	CARDINAL
inlawrev-2204	173	1	congress	ORG
inlawrev-2204	175	1	the last day	DATE
inlawrev-2204	177	1	congress	ORG
inlawrev-2204	178	1	the last day	DATE
inlawrev-2204	182	1	1954	DATE
inlawrev-2204	182	2	2501	CARDINAL
inlawrev-2204	187	1	^^caplin	GPE
inlawrev-2204	187	2	46	CARDINAL
inlawrev-2204	188	1	l. rev	PERSON
inlawrev-2204	188	2	61	CARDINAL
inlawrev-2204	188	3	81	DATE
inlawrev-2204	188	4	1960	DATE
inlawrev-2204	189	1	1976	DATE
inlawrev-2204	189	2	507	CARDINAL
inlawrev-2204	190	1	henry d	GPE
inlawrev-2204	190	2	dvxirte	GPE
inlawrev-2204	190	3	50 percent	PERCENT
inlawrev-2204	191	1	two	CARDINAL
inlawrev-2204	192	1	new york	GPE
inlawrev-2204	192	2	act,^®	PERSON
inlawrev-2204	199	1	the end of each year	DATE
inlawrev-2204	201	1	36	CARDINAL
inlawrev-2204	206	1	1.1373-1	CARDINAL
inlawrev-2204	206	2	2	CARDINAL
inlawrev-2204	206	3	1959	DATE
inlawrev-2204	208	1	193	CARDINAL
inlawrev-2204	208	2	1965	DATE
inlawrev-2204	209	1	michael f. beirne	PERSON
inlawrev-2204	209	2	52	CARDINAL
inlawrev-2204	209	3	210	CARDINAL
inlawrev-2204	209	4	1969	DATE
inlawrev-2204	211	1	powers & trusts	ORG
inlawrev-2204	212	1	7-4.1	CARDINAL
inlawrev-2204	213	1	^'44	ORG
inlawrev-2204	214	1	197	CARDINAL
inlawrev-2204	214	2	accord	PRODUCT
inlawrev-2204	214	3	gregory v. helvering	PERSON
inlawrev-2204	214	4	293	CARDINAL
inlawrev-2204	214	5	465	CARDINAL
inlawrev-2204	216	1	197	CARDINAL
inlawrev-2204	217	1	1954	DATE
inlawrev-2204	217	2	1375(d	CARDINAL
inlawrev-2204	217	3	1	CARDINAL
inlawrev-2204	220	1	1.1375-4(e	CARDINAL
inlawrev-2204	220	2	1959	DATE
inlawrev-2204	221	1	508	CARDINAL
inlawrev-2204	221	2	indiana	GPE
inlawrev-2204	221	3	9:500	CARDINAL
inlawrev-2204	221	4	pti	NORP
inlawrev-2204	228	1	three	CARDINAL
inlawrev-2204	234	1	annual	DATE
inlawrev-2204	234	2	$15,000 to $30,000	MONEY
inlawrev-2204	235	1	tv7o	NORP
inlawrev-2204	235	2	1	CARDINAL
inlawrev-2204	235	3	2	CARDINAL
inlawrev-2204	235	4	pti	NORP
inlawrev-2204	236	1	pti	ORG
inlawrev-2204	239	1	1.1375-4	CARDINAL
inlawrev-2204	239	2	1959	DATE
inlawrev-2204	241	1	1954	DATE
inlawrev-2204	241	2	2501	CARDINAL
inlawrev-2204	243	1	2001-2207	DATE
inlawrev-2204	244	1	^^jacobowitz	PERSON
inlawrev-2204	245	1	1971	DATE
inlawrev-2204	245	2	fed	ORG
inlawrev-2204	247	1	1373	CARDINAL
inlawrev-2204	247	2	1395	DATE
inlawrev-2204	249	1	1954	DATE
inlawrev-2204	252	1	1976	DATE
inlawrev-2204	252	2	509	CARDINAL
inlawrev-2204	254	1	15,000	MONEY
inlawrev-2204	254	2	the 50 percent	PERCENT
inlawrev-2204	254	3	25 percent	PERCENT
inlawrev-2204	254	4	7,500	MONEY
inlawrev-2204	254	5	3,750	MONEY
inlawrev-2204	254	6	3,750	MONEY
inlawrev-2204	263	1	pat krahenbuhv^	PERSON
inlawrev-2204	263	2	four	CARDINAL
inlawrev-2204	263	3	alabama	GPE
inlawrev-2204	263	4	two	CARDINAL
inlawrev-2204	264	1	1954	DATE
inlawrev-2204	264	2	11	CARDINAL
inlawrev-2204	265	1	20	CARDINAL
inlawrev-2204	266	1	l. rev	PERSON
inlawrev-2204	266	2	35	CARDINAL
inlawrev-2204	266	3	46	DATE
inlawrev-2204	266	4	1967	DATE
inlawrev-2204	267	1	49	CARDINAL
inlawrev-2204	268	1	section 1373(b	LAW
inlawrev-2204	268	2	3	CARDINAL
inlawrev-2204	270	1	1954	DATE
inlawrev-2204	272	1	5	CARDINAL
inlawrev-2204	272	2	155	CARDINAL
inlawrev-2204	272	3	1968	DATE
inlawrev-2204	273	1	47-17-154(l)-(10	DATE
inlawrev-2204	273	2	1973	DATE
inlawrev-2204	274	1	610	CARDINAL
inlawrev-2204	274	2	indiana	GPE
inlawrev-2204	274	3	9:500 years	DATE
inlawrev-2204	274	4	4,800	MONEY
inlawrev-2204	274	5	7,200	MONEY
inlawrev-2204	276	1	the two years	DATE
inlawrev-2204	277	1	the tax court	ORG
inlawrev-2204	277	2	4,800	MONEY
inlawrev-2204	278	1	4,800	MONEY
inlawrev-2204	279	1	7,200	MONEY
inlawrev-2204	281	1	52	CARDINAL
inlawrev-2204	281	2	7,200	MONEY
inlawrev-2204	281	3	1	CARDINAL
inlawrev-2204	281	4	2	CARDINAL
inlawrev-2204	281	5	7,500	MONEY
inlawrev-2204	281	6	3	CARDINAL
inlawrev-2204	281	7	4	CARDINAL
inlawrev-2204	283	1	krahenbuhl	PERSON
inlawrev-2204	285	1	charles	PERSON
inlawrev-2204	285	2	krahenbuhl	GPE
inlawrev-2204	288	1	1966	DATE
inlawrev-2204	288	2	15,000	MONEY
inlawrev-2204	288	3	12,000	MONEY
inlawrev-2204	288	4	1,400	MONEY
inlawrev-2204	288	5	1,700	MONEY
inlawrev-2204	290	1	the com^^27 cch tax ct	ORG
inlawrev-2204	291	1	157	CARDINAL
inlawrev-2204	292	1	treas	GPE
inlawrev-2204	294	1	1.1375-3	CARDINAL
inlawrev-2204	294	2	1958	DATE
inlawrev-2204	295	1	united states	GPE
inlawrev-2204	295	2	278	CARDINAL
inlawrev-2204	295	3	282	CARDINAL
inlawrev-2204	295	4	1928	DATE
inlawrev-2204	295	5	1 cch 1976	CARDINAL
inlawrev-2204	296	1	fed	ORG
inlawrev-2204	298	1	27 cch tax ct	QUANTITY
inlawrev-2204	299	1	158	CARDINAL
inlawrev-2204	301	1	roth	PERSON
inlawrev-2204	303	1	v. gallagher	PERSON
inlawrev-2204	303	2	172	CARDINAL
inlawrev-2204	303	3	452	CARDINAL
inlawrev-2204	303	4	456	CARDINAL
inlawrev-2204	303	5	6th	ORDINAL
inlawrev-2204	303	6	1949	DATE
inlawrev-2204	304	1	57 t.c	QUANTITY
inlawrev-2204	304	2	826	CARDINAL
inlawrev-2204	304	3	1972	DATE
inlawrev-2204	305	1	1976	DATE
inlawrev-2204	305	2	511	CARDINAL
inlawrev-2204	309	1	1	CARDINAL
inlawrev-2204	309	2	2	CARDINAL
inlawrev-2204	309	3	3	CARDINAL
inlawrev-2204	309	4	4	CARDINAL
inlawrev-2204	309	5	rocco	PERSON
inlawrev-2204	309	6	only ten hours	TIME
inlawrev-2204	311	1	two	CARDINAL
inlawrev-2204	311	2	florida	GPE
inlawrev-2204	311	3	2,000	MONEY
inlawrev-2204	312	1	4,000 to $6,000	MONEY
inlawrev-2204	313	1	krahenbuhl	PERSON
inlawrev-2204	313	2	rocco	PERSON
inlawrev-2204	316	1	section 1375(c	LAW
inlawrev-2204	317	1	section 1375(c	LAW
inlawrev-2204	318	1	de"7d	ORG
inlawrev-2204	319	1	831	CARDINAL
inlawrev-2204	320	1	walter j. roob	PERSON
inlawrev-2204	320	2	50	CARDINAL
inlawrev-2204	320	3	891	CARDINAL
inlawrev-2204	320	4	898	CARDINAL
inlawrev-2204	320	5	1968	DATE
inlawrev-2204	322	1	1954	DATE
inlawrev-2204	325	1	831	CARDINAL
inlawrev-2204	326	1	mayson mfg. co.	ORG
inlawrev-2204	327	1	178	CARDINAL
inlawrev-2204	327	2	115	CARDINAL
inlawrev-2204	327	3	119	CARDINAL
inlawrev-2204	327	4	6th	ORDINAL
inlawrev-2204	327	5	1949	DATE
inlawrev-2204	327	6	dahlem foundation, inc.	ORG
inlawrev-2204	327	7	54	CARDINAL
inlawrev-2204	327	8	1566	CARDINAL
inlawrev-2204	327	9	1580	DATE
inlawrev-2204	327	10	1970	DATE
inlawrev-2204	329	1	833	CARDINAL
inlawrev-2204	331	1	178	CARDINAL
inlawrev-2204	331	2	115	CARDINAL
inlawrev-2204	331	3	6th	ORDINAL
inlawrev-2204	331	4	1949	DATE
inlawrev-2204	333	1	1954	DATE
inlawrev-2204	333	2	§§ 1375(c	ORG
inlawrev-2204	335	1	bittker & j. eustice 116.05(2	ORG
inlawrev-2204	335	2	6-20	CARDINAL
inlawrev-2204	336	1	512	CARDINAL
inlawrev-2204	336	2	indiana	GPE
inlawrev-2204	336	3	9:500	CARDINAL
inlawrev-2204	336	4	income,*^	DATE
inlawrev-2204	337	1	section 1375(c	LAW
inlawrev-2204	341	1	one	CARDINAL
inlawrev-2204	341	2	section 1375(c	LAW
inlawrev-2204	345	1	section 1375(c	LAW
inlawrev-2204	348	1	section 1375(c	LAW
inlawrev-2204	351	1	beck	PERSON
inlawrev-2204	351	2	1954	DATE
inlawrev-2204	351	3	fed	ORG
inlawrev-2204	353	1	603	CARDINAL
inlawrev-2204	355	1	bittker & j. eustice 1(6.05(2	ORG
inlawrev-2204	355	2	6-20	CARDINAL
inlawrev-2204	357	1	1954	DATE
inlawrev-2204	358	1	6	CARDINAL
inlawrev-2204	360	1	bittker & j. eustice	ORG
inlawrev-2204	360	2	6-20	CARDINAL
inlawrev-2204	361	1	^«c/. lucas v. earl	ORG
inlawrev-2204	361	2	281	CARDINAL
inlawrev-2204	361	3	112	CARDINAL
inlawrev-2204	361	4	1940	DATE
inlawrev-2204	362	1	1976	DATE
inlawrev-2204	362	2	513	CARDINAL
inlawrev-2204	365	1	c. conveyance	PERSON
inlawrev-2204	366	1	50 percent	PERCENT
inlawrev-2204	366	2	one	CARDINAL
inlawrev-2204	366	3	30,000	MONEY
inlawrev-2204	366	4	each year	DATE
inlawrev-2204	370	1	first	ORDINAL
inlawrev-2204	370	2	secondly	ORDINAL
inlawrev-2204	372	1	the 50 percent	PERCENT
inlawrev-2204	372	2	30,000	MONEY
inlawrev-2204	372	3	30,000	MONEY
inlawrev-2204	372	4	25 percent	PERCENT
inlawrev-2204	373	1	30,000	MONEY
inlawrev-2204	373	2	$15,000 to $	MONEY
inlawrev-2204	373	3	7,500	MONEY
inlawrev-2204	373	4	7,500	MONEY
inlawrev-2204	374	1	30,000	MONEY
inlawrev-2204	375	1	30,000	MONEY
inlawrev-2204	379	1	skemp v. commissioner	PERSON
inlawrev-2204	379	2	168	CARDINAL
inlawrev-2204	379	3	598	CARDINAL
inlawrev-2204	379	4	7th	ORDINAL
inlawrev-2204	379	5	1948	DATE
inlawrev-2204	379	6	alden b. oakes	PERSON
inlawrev-2204	379	7	44 t.c	QUANTITY
inlawrev-2204	379	8	524	CARDINAL
inlawrev-2204	379	9	1965	DATE
inlawrev-2204	381	1	1954	DATE
inlawrev-2204	381	2	§ 1372(e	ORG
inlawrev-2204	381	3	5	CARDINAL
inlawrev-2204	382	1	more than 20 percent	PERCENT
inlawrev-2204	384	1	1966	DATE
inlawrev-2204	384	2	514	CARDINAL
inlawrev-2204	384	3	indiana	GPE
inlawrev-2204	385	1	9:500	CARDINAL
inlawrev-2204	385	2	no more than 20 percent	PERCENT
inlawrev-2204	386	1	the 20 percent	PERCENT
inlawrev-2204	389	1	paul spillers	PERSON
inlawrev-2204	389	2	first	ORDINAL
inlawrev-2204	389	3	second	ORDINAL
inlawrev-2204	389	4	year	DATE
inlawrev-2204	389	5	less than $3,000	MONEY
inlawrev-2204	392	1	5	CARDINAL