id	sid	eid	entity	type
inlawrev-2700	1	1	indiana	GPE
inlawrev-2700	1	2	i. introduction	PERSON
inlawrev-2700	1	3	1981	DATE
inlawrev-2700	2	1	1984	DATE
inlawrev-2700	2	2	an estimated ten million	CARDINAL
inlawrev-2700	2	3	1985	DATE
inlawrev-2700	2	4	an estimated	CARDINAL
inlawrev-2700	2	5	1986	DATE
inlawrev-2700	2	6	500	MONEY
inlawrev-2700	2	7	ten	CARDINAL
inlawrev-2700	2	8	million.*^	GPE
inlawrev-2700	4	1	1985	DATE
inlawrev-2700	4	2	89	DATE
inlawrev-2700	4	3	sherman	ORG
inlawrev-2700	4	4	nov. 29, 1982	DATE
inlawrev-2700	4	5	106	CARDINAL
inlawrev-2700	5	1	oct. 18, 1982	DATE
inlawrev-2700	5	2	152	CARDINAL
inlawrev-2700	8	1	1	CARDINAL
inlawrev-2700	8	2	89	DATE
inlawrev-2700	10	1	april 2, 1984	DATE
inlawrev-2700	10	2	93	CARDINAL
inlawrev-2700	12	1	1986	DATE
inlawrev-2700	13	1	1986	DATE
inlawrev-2700	13	2	161	CARDINAL
inlawrev-2700	14	1	airlines, inc.	ORG
inlawrev-2700	14	2	33	CARDINAL
inlawrev-2700	14	3	1987	DATE
inlawrev-2700	15	1	airlines, inc.	ORG
inlawrev-2700	15	2	first	ORDINAL
inlawrev-2700	15	3	1986	DATE
inlawrev-2700	17	1	aug. 27, 1984	DATE
inlawrev-2700	17	2	74	DATE
inlawrev-2700	18	1	5	CARDINAL
inlawrev-2700	18	2	160	CARDINAL
inlawrev-2700	19	1	8	CARDINAL
inlawrev-2700	19	2	74	DATE
inlawrev-2700	20	1	20% to 35%	PERCENT
inlawrev-2700	21	1	indiana	GPE
inlawrev-2700	22	1	100 million dollars	MONEY
inlawrev-2700	22	2	1985	DATE
inlawrev-2700	22	3	as much as fifty million dollars	MONEY
inlawrev-2700	25	1	at&t	ORG
inlawrev-2700	25	2	at&t	ORG
inlawrev-2700	29	1	first	ORDINAL
inlawrev-2700	30	1	second	ORDINAL
inlawrev-2700	31	1	third	ORDINAL
inlawrev-2700	31	2	1986^^	CARDINAL
inlawrev-2700	32	1	fourth	ORDINAL
inlawrev-2700	36	1	1981	DATE
inlawrev-2700	36	2	american airhnes	ORG
inlawrev-2700	38	1	1	CARDINAL
inlawrev-2700	38	2	supp	GPE
inlawrev-2700	39	1	1985	DATE
inlawrev-2700	41	1	50%	PERCENT
inlawrev-2700	41	2	1985	DATE
inlawrev-2700	41	3	$100 million	MONEY
inlawrev-2700	41	4	$50 million	MONEY
inlawrev-2700	42	1	3	CARDINAL
inlawrev-2700	42	2	93	CARDINAL
inlawrev-2700	43	1	at&t communications, inc.	ORG
inlawrev-2700	43	2	at&t	ORG
inlawrev-2700	43	3	1986	DATE
inlawrev-2700	44	1	october 2, 1986	DATE
inlawrev-2700	44	2	the tax reform act of	LAW
inlawrev-2700	44	3	1986	DATE
inlawrev-2700	46	1	99-514	CARDINAL
inlawrev-2700	46	2	100	CARDINAL
inlawrev-2700	47	1	2085	CARDINAL
inlawrev-2700	48	1	1	CARDINAL
inlawrev-2700	48	2	89	CARDINAL
inlawrev-2700	48	3	sherman	ORG
inlawrev-2700	48	4	1	CARDINAL
inlawrev-2700	48	5	106	CARDINAL
inlawrev-2700	48	6	1	CARDINAL
inlawrev-2700	48	7	152	CARDINAL
inlawrev-2700	49	1	1978	DATE
inlawrev-2700	49	2	december 3, 1981	DATE
inlawrev-2700	52	1	95-504	CARDINAL
inlawrev-2700	52	2	92	CARDINAL
inlawrev-2700	53	1	1978	DATE
inlawrev-2700	53	2	49	DATE
inlawrev-2700	54	1	1987	DATE
inlawrev-2700	54	2	825	CARDINAL
inlawrev-2700	57	1	1986	DATE
inlawrev-2700	57	2	six	CARDINAL
inlawrev-2700	58	1	six	CARDINAL
inlawrev-2700	58	2	first	ORDINAL
inlawrev-2700	58	3	10,000 miles	QUANTITY
inlawrev-2700	59	1	10,000 miles	QUANTITY
inlawrev-2700	59	2	first	ORDINAL
inlawrev-2700	62	1	1,000 extra miles	QUANTITY
inlawrev-2700	62	2	united airlines	ORG
inlawrev-2700	62	3	1,000 mile	QUANTITY
inlawrev-2700	62	4	holland america	ORG
inlawrev-2700	63	1	seven-day	DATE
inlawrev-2700	63	2	six-night	TIME
inlawrev-2700	63	3	two	CARDINAL
inlawrev-2700	63	4	the virgin islands	GPE
inlawrev-2700	63	5	2,000	MONEY
inlawrev-2700	64	1	american airlines	ORG
inlawrev-2700	64	2	1	CARDINAL
inlawrev-2700	64	3	89	DATE
inlawrev-2700	65	1	supra	PERSON
inlawrev-2700	65	2	3	CARDINAL
inlawrev-2700	65	3	93	CARDINAL
inlawrev-2700	66	1	5	CARDINAL
inlawrev-2700	66	2	170	CARDINAL
inlawrev-2700	67	1	six	CARDINAL
inlawrev-2700	67	2	american	NORP
inlawrev-2700	67	3	delta	LOC
inlawrev-2700	67	4	eastern	ORG
inlawrev-2700	67	5	pan am	PERSON
inlawrev-2700	67	6	twa	ORG
inlawrev-2700	68	1	d.	NORP
inlawrev-2700	68	2	8	CARDINAL
inlawrev-2700	68	3	79	CARDINAL
inlawrev-2700	69	1	continental	ORG
inlawrev-2700	69	2	northwest airlines	ORG
inlawrev-2700	70	1	braniff	ORG
inlawrev-2700	70	2	first	ORDINAL
inlawrev-2700	70	3	american	ORG
inlawrev-2700	71	1	d.	NORP
inlawrev-2700	71	2	six	CARDINAL
inlawrev-2700	71	3	american	NORP
inlawrev-2700	71	4	delta	LOC
inlawrev-2700	71	5	eastern	ORG
inlawrev-2700	71	6	pan am	PERSON
inlawrev-2700	71	7	twa	ORG
inlawrev-2700	71	8	united.	ORG
inlawrev-2700	72	1	5	CARDINAL
inlawrev-2700	72	2	170	CARDINAL
inlawrev-2700	73	1	170	CARDINAL
inlawrev-2700	74	1	1	CARDINAL
inlawrev-2700	74	2	89	DATE
inlawrev-2700	74	3	5	CARDINAL
inlawrev-2700	74	4	161	CARDINAL
inlawrev-2700	76	1	one	CARDINAL
inlawrev-2700	76	2	daily	DATE
inlawrev-2700	77	1	165	CARDINAL
inlawrev-2700	78	1	161	CARDINAL
inlawrev-2700	78	2	^^united airlines, inc.	ORG
inlawrev-2700	78	3	26	CARDINAL
inlawrev-2700	78	4	1987	DATE
inlawrev-2700	79	1	2*midway	CARDINAL
inlawrev-2700	79	2	inc.	ORG
inlawrev-2700	79	3	first	ORDINAL
inlawrev-2700	79	4	1986	DATE
inlawrev-2700	80	1	826	CARDINAL
inlawrev-2700	80	2	indiana	GPE
inlawrev-2700	80	3	united airlines	ORG
inlawrev-2700	81	1	trans world airlines'	ORG
inlawrev-2700	81	2	one	CARDINAL
inlawrev-2700	83	1	pan american	NORP
inlawrev-2700	83	2	twenty-five dollars	MONEY
inlawrev-2700	84	1	33	CARDINAL
inlawrev-2700	84	2	american	NORP
inlawrev-2700	84	3	the christmas holidays	DATE
inlawrev-2700	84	4	midway	ORG
inlawrev-2700	85	1	united	ORG
inlawrev-2700	85	2	ninety days	DATE
inlawrev-2700	86	1	twenty to thirty percent	PERCENT
inlawrev-2700	87	1	forty-four	CARDINAL
inlawrev-2700	87	2	1,900	MONEY
inlawrev-2700	87	3	5	CARDINAL
inlawrev-2700	87	4	170	CARDINAL
inlawrev-2700	88	1	inc.	ORG
inlawrev-2700	88	2	3	CARDINAL
inlawrev-2700	88	3	1987	DATE
inlawrev-2700	89	1	^'trans	NORP
inlawrev-2700	89	2	world airlines, inc.	ORG
inlawrev-2700	89	3	1985	DATE
inlawrev-2700	90	1	airlines, inc.	ORG
inlawrev-2700	90	2	first	ORDINAL
inlawrev-2700	90	3	1986	DATE
inlawrev-2700	91	1	5	CARDINAL
inlawrev-2700	91	2	170	CARDINAL
inlawrev-2700	92	1	3"american	CARDINAL
inlawrev-2700	92	2	inc.	ORG
inlawrev-2700	92	3	1987	DATE
inlawrev-2700	93	1	midway airlines, inc.	ORG
inlawrev-2700	93	2	first	ORDINAL
inlawrev-2700	93	3	1986	DATE
inlawrev-2700	94	1	^^united airlines, inc.	ORG
inlawrev-2700	94	2	26	CARDINAL
inlawrev-2700	94	3	1987	DATE
inlawrev-2700	95	1	8	CARDINAL
inlawrev-2700	95	2	74	DATE
inlawrev-2700	96	1	wall st. j.	PERSON
inlawrev-2700	96	2	july 15, 1987	DATE
inlawrev-2700	96	3	29	CARDINAL
inlawrev-2700	96	4	3	CARDINAL
inlawrev-2700	96	5	blackout days	DATE
inlawrev-2700	97	1	d.	NORP
inlawrev-2700	98	1	nov. 10, 1986	DATE
inlawrev-2700	98	2	88	DATE
inlawrev-2700	98	3	mcgrath	PERSON
inlawrev-2700	98	4	u.s.	GPE
inlawrev-2700	98	5	19, 1986	DATE
inlawrev-2700	98	6	73	DATE
inlawrev-2700	99	1	dun's	ORG
inlawrev-2700	100	1	apr. 1986	DATE
inlawrev-2700	100	2	77	DATE
inlawrev-2700	101	1	1	CARDINAL
inlawrev-2700	101	2	92	CARDINAL
inlawrev-2700	101	3	1	CARDINAL
inlawrev-2700	101	4	106	CARDINAL
inlawrev-2700	102	1	mcgrath	PERSON
inlawrev-2700	102	2	supra	PERSON
inlawrev-2700	102	3	38	CARDINAL
inlawrev-2700	102	4	73	CARDINAL
inlawrev-2700	102	5	sherman	ORG
inlawrev-2700	102	6	1	CARDINAL
inlawrev-2700	102	7	106	CARDINAL
inlawrev-2700	104	1	38	CARDINAL
inlawrev-2700	104	2	88	CARDINAL
inlawrev-2700	104	3	1987	DATE
inlawrev-2700	104	4	827	CARDINAL
inlawrev-2700	104	5	honolulu	GPE
inlawrev-2700	104	6	600	MONEY
inlawrev-2700	104	7	one	CARDINAL
inlawrev-2700	104	8	hawaii	GPE
inlawrev-2700	104	9	a fifty million dollar	MONEY
inlawrev-2700	107	1	two	CARDINAL
inlawrev-2700	108	1	first	ORDINAL
inlawrev-2700	109	1	second	ORDINAL
inlawrev-2700	110	1	1	CARDINAL
inlawrev-2700	110	2	92	CARDINAL
inlawrev-2700	112	1	d.	NORP
inlawrev-2700	112	2	1	CARDINAL
inlawrev-2700	112	3	106	CARDINAL
inlawrev-2700	114	1	delta airlines	ORG
inlawrev-2700	115	1	38	CARDINAL
inlawrev-2700	115	2	74	DATE
inlawrev-2700	116	1	twa	ORG
inlawrev-2700	117	1	supra	PERSON
inlawrev-2700	117	2	38	CARDINAL
inlawrev-2700	117	3	88	DATE
inlawrev-2700	118	1	supra	PERSON
inlawrev-2700	118	2	38	CARDINAL
inlawrev-2700	118	3	88	DATE
inlawrev-2700	120	1	american	NORP
inlawrev-2700	120	2	twa	ORG
inlawrev-2700	121	1	selung bonus	ORG
inlawrev-2700	122	1	brown	PERSON
inlawrev-2700	122	2	american airlines	ORG
inlawrev-2700	122	3	weekly	DATE
inlawrev-2700	122	4	june 16, 1986	DATE
inlawrev-2700	122	5	3	CARDINAL
inlawrev-2700	123	1	american airlines	ORG
inlawrev-2700	123	2	one	CARDINAL
inlawrev-2700	123	3	october 14, 1986	DATE
inlawrev-2700	124	1	godwin	ORG
inlawrev-2700	124	2	weekly	DATE
inlawrev-2700	124	3	october 16, 1986	DATE
inlawrev-2700	124	4	8	CARDINAL
inlawrev-2700	125	1	one	CARDINAL
inlawrev-2700	125	2	california	GPE
inlawrev-2700	125	3	50-50	CARDINAL
inlawrev-2700	126	1	supra	PERSON
inlawrev-2700	126	2	38	CARDINAL
inlawrev-2700	126	3	88	DATE
inlawrev-2700	127	1	three	CARDINAL
inlawrev-2700	128	1	godwin	ORG
inlawrev-2700	128	2	2	CARDINAL
inlawrev-2700	129	1	wall street journal	ORG
inlawrev-2700	129	2	one	CARDINAL
inlawrev-2700	129	3	american airlines	ORG
inlawrev-2700	129	4	twa	ORG
inlawrev-2700	129	5	united airlines	ORG
inlawrev-2700	129	6	california	GPE
inlawrev-2700	130	1	brown	PERSON
inlawrev-2700	130	2	wall st. j.	PERSON
inlawrev-2700	130	3	july 15, 1987	DATE
inlawrev-2700	130	4	29	CARDINAL
inlawrev-2700	130	5	5	CARDINAL
inlawrev-2700	132	1	49	CARDINAL
inlawrev-2700	133	1	62-91	CARDINAL
inlawrev-2700	133	2	828	CARDINAL
inlawrev-2700	133	3	indiana	GPE
inlawrev-2700	134	1	20:823 a.	PERSON
inlawrev-2700	138	1	the united states supreme court's	ORG
inlawrev-2700	139	1	first	ORDINAL
inlawrev-2700	139	2	congress	ORG
inlawrev-2700	139	3	congress	ORG
inlawrev-2700	140	1	glass co.	ORG
inlawrev-2700	140	2	third	ORDINAL
inlawrev-2700	142	1	61(a	CARDINAL
inlawrev-2700	144	1	1986	DATE
inlawrev-2700	146	1	u.s.c.s	ORG
inlawrev-2700	147	1	26	CARDINAL
inlawrev-2700	147	2	1986	DATE
inlawrev-2700	147	3	dec. 31, 1986	DATE
inlawrev-2700	148	1	5°	CARDINAL
inlawrev-2700	150	1	1957	DATE
inlawrev-2700	151	1	v. kowalski	PERSON
inlawrev-2700	151	2	434	CARDINAL
inlawrev-2700	151	3	1977	DATE
inlawrev-2700	152	1	v. united states	GPE
inlawrev-2700	152	2	450	CARDINAL
inlawrev-2700	152	3	1 (	CARDINAL
inlawrev-2700	152	4	1981	DATE
inlawrev-2700	152	5	v. glenshaw glass co.	PERSON
inlawrev-2700	152	6	348	CARDINAL
inlawrev-2700	152	7	426	CARDINAL
inlawrev-2700	152	8	1955	DATE
inlawrev-2700	152	9	309	CARDINAL
inlawrev-2700	152	10	331	CARDINAL
inlawrev-2700	152	11	1940	DATE
inlawrev-2700	152	12	midland mut	PERSON
inlawrev-2700	153	1	300	CARDINAL
inlawrev-2700	153	2	u.s.	GPE
inlawrev-2700	153	3	216	CARDINAL
inlawrev-2700	153	4	douglas v. willcuts	PERSON
inlawrev-2700	153	5	296	CARDINAL
inlawrev-2700	153	6	irwin v. gavit	PERSON
inlawrev-2700	153	7	268	CARDINAL
inlawrev-2700	153	8	u.s.	GPE
inlawrev-2700	153	9	161	CARDINAL
inlawrev-2700	153	10	1925	DATE
inlawrev-2700	155	1	450	CARDINAL
inlawrev-2700	155	2	u.s.	GPE
inlawrev-2700	155	3	8	CARDINAL
inlawrev-2700	155	4	kowalski	PERSON
inlawrev-2700	155	5	434	CARDINAL
inlawrev-2700	155	6	u.s.	GPE
inlawrev-2700	155	7	83	CARDINAL
inlawrev-2700	155	8	glenshaw glass co.	ORG
inlawrev-2700	155	9	348	CARDINAL
inlawrev-2700	155	10	u.s.	GPE
inlawrev-2700	155	11	432	CARDINAL
inlawrev-2700	155	12	clifford	ORG
inlawrev-2700	155	13	309	CARDINAL
inlawrev-2700	155	14	u.s.	GPE
inlawrev-2700	155	15	337	CARDINAL
inlawrev-2700	155	16	midland mut	PERSON
inlawrev-2700	156	1	300	CARDINAL
inlawrev-2700	156	2	u.s.	GPE
inlawrev-2700	156	3	223	CARDINAL
inlawrev-2700	156	4	douglas	PERSON
inlawrev-2700	156	5	296	CARDINAL
inlawrev-2700	156	6	u.s.	GPE
inlawrev-2700	156	7	9	CARDINAL
inlawrev-2700	156	8	irwin	ORG
inlawrev-2700	156	9	368	CARDINAL
inlawrev-2700	156	10	u.s.	GPE
inlawrev-2700	156	11	166	CARDINAL
inlawrev-2700	156	12	glass co.	ORG
inlawrev-2700	156	13	348	CARDINAL
inlawrev-2700	156	14	u.s.	GPE
inlawrev-2700	156	15	429	CARDINAL
inlawrev-2700	157	1	two	CARDINAL
inlawrev-2700	157	2	glenshaw glass co.	ORG
inlawrev-2700	157	3	18	CARDINAL
inlawrev-2700	157	4	860	CARDINAL
inlawrev-2700	157	5	1952	DATE
inlawrev-2700	157	6	william goldman	PERSON
inlawrev-2700	157	7	inc.	ORG
inlawrev-2700	157	8	19	CARDINAL
inlawrev-2700	157	9	637	CARDINAL
inlawrev-2700	157	10	1953	DATE
inlawrev-2700	157	11	third	ORDINAL
inlawrev-2700	157	12	211 f.2d	MONEY
inlawrev-2700	157	13	928	CARDINAL
inlawrev-2700	157	14	1954	DATE
inlawrev-2700	157	15	1954	DATE
inlawrev-2700	158	1	348	CARDINAL
inlawrev-2700	158	2	u.s.	GPE
inlawrev-2700	158	3	427-29	DATE
inlawrev-2700	159	1	the supreme court	ORG
inlawrev-2700	160	1	428	CARDINAL
inlawrev-2700	160	2	1987	DATE
inlawrev-2700	160	3	829	CARDINAL
inlawrev-2700	160	4	congress	ORG
inlawrev-2700	162	1	congress	ORG
inlawrev-2700	163	1	second	ORDINAL
inlawrev-2700	163	2	glenshaw glass co.	ORG
inlawrev-2700	166	1	third	ORDINAL
inlawrev-2700	166	2	congress	ORG
inlawrev-2700	168	1	congress	ORG
inlawrev-2700	168	2	5'*348	CARDINAL
inlawrev-2700	168	3	u.s.	GPE
inlawrev-2700	168	4	430	CARDINAL
inlawrev-2700	169	1	429-30	DATE
inlawrev-2700	170	1	431	CARDINAL
inlawrev-2700	171	1	v. kowalski	PERSON
inlawrev-2700	171	2	434	CARDINAL
inlawrev-2700	171	3	77	DATE
inlawrev-2700	171	4	83	DATE
inlawrev-2700	171	5	1977	DATE
inlawrev-2700	173	1	61	CARDINAL
inlawrev-2700	173	2	1982	DATE
inlawrev-2700	174	1	1982	DATE
inlawrev-2700	175	1	81	DATE
inlawrev-2700	176	1	third	ORDINAL
inlawrev-2700	177	1	81-82	DATE
inlawrev-2700	178	1	the supreme court	ORG
inlawrev-2700	179	1	82	CARDINAL
inlawrev-2700	180	1	the supreme court	ORG
inlawrev-2700	180	2	third	ORDINAL
inlawrev-2700	181	1	97	DATE
inlawrev-2700	182	1	james v. united states	PERSON
inlawrev-2700	182	2	366	CARDINAL
inlawrev-2700	182	3	213	CARDINAL
inlawrev-2700	182	4	1961	DATE
inlawrev-2700	182	5	v. united states	PERSON
inlawrev-2700	182	6	343	CARDINAL
inlawrev-2700	182	7	130	CARDINAL
inlawrev-2700	182	8	1951	DATE
inlawrev-2700	184	1	137	CARDINAL
inlawrev-2700	185	1	v. glenshaw glass	PERSON
inlawrev-2700	185	2	348	CARDINAL
inlawrev-2700	185	3	426	CARDINAL
inlawrev-2700	185	4	430	CARDINAL
inlawrev-2700	185	5	1955	DATE
inlawrev-2700	186	1	v. united states	GPE
inlawrev-2700	186	2	450	CARDINAL
inlawrev-2700	186	3	1,	PERCENT
inlawrev-2700	186	4	5	CARDINAL
inlawrev-2700	186	5	1981	DATE
inlawrev-2700	188	1	1982	DATE
inlawrev-2700	189	1	450	CARDINAL
inlawrev-2700	189	2	u.s.	GPE
inlawrev-2700	189	3	5	CARDINAL
inlawrev-2700	191	1	johnson	PERSON
inlawrev-2700	191	2	394	CARDINAL
inlawrev-2700	191	3	741	CARDINAL
inlawrev-2700	191	4	1969	DATE
inlawrev-2700	191	5	v. jacobson	PERSON
inlawrev-2700	191	6	336	CARDINAL
inlawrev-2700	191	7	1949	DATE
inlawrev-2700	191	8	american dental co.	ORG
inlawrev-2700	191	9	318	CARDINAL
inlawrev-2700	191	10	322	CARDINAL
inlawrev-2700	191	11	1943	DATE
inlawrev-2700	191	12	northwest steel	ORG
inlawrev-2700	191	13	311	CARDINAL
inlawrev-2700	191	14	u.s.	GPE
inlawrev-2700	191	15	46	DATE
inlawrev-2700	191	16	1940	DATE
inlawrev-2700	192	1	830	CARDINAL
inlawrev-2700	192	2	indiana	GPE
inlawrev-2700	193	1	congress	ORG
inlawrev-2700	197	1	one	CARDINAL
inlawrev-2700	200	1	1012-15	CARDINAL
inlawrev-2700	202	1	1986	DATE
inlawrev-2700	203	1	four	CARDINAL
inlawrev-2700	203	2	four	CARDINAL
inlawrev-2700	207	1	1986	DATE
inlawrev-2700	207	2	section 1012	LAW
inlawrev-2700	207	3	section 1011	LAW
inlawrev-2700	207	4	one	CARDINAL
inlawrev-2700	208	1	supra	PERSON
inlawrev-2700	208	2	44	DATE
inlawrev-2700	210	1	167	CARDINAL
inlawrev-2700	211	1	1986	DATE
inlawrev-2700	212	1	section 167(g	LAW
inlawrev-2700	212	2	section 1011	LAW
inlawrev-2700	214	1	1012	CARDINAL
inlawrev-2700	216	1	1986	DATE
inlawrev-2700	219	1	1013-15	CARDINAL
inlawrev-2700	220	1	w. meigs	PERSON
inlawrev-2700	220	2	r. meigs	PERSON
inlawrev-2700	220	3	15	CARDINAL
inlawrev-2700	220	4	5th	ORDINAL
inlawrev-2700	220	5	1983	DATE
inlawrev-2700	220	6	d. keeso & j. weygandt	ORG
inlawrev-2700	220	7	5	CARDINAL
inlawrev-2700	220	8	5th	ORDINAL
inlawrev-2700	220	9	1986	DATE
inlawrev-2700	221	1	one	CARDINAL
inlawrev-2700	221	2	four	CARDINAL
inlawrev-2700	222	1	supra	PERSON
inlawrev-2700	222	2	65	CARDINAL
inlawrev-2700	222	3	330	CARDINAL
inlawrev-2700	224	1	1987	DATE
inlawrev-2700	225	1	831	CARDINAL
inlawrev-2700	229	1	1981	DATE
inlawrev-2700	231	1	pubhc air transportation	ORG
inlawrev-2700	233	1	167	CARDINAL
inlawrev-2700	234	1	1986	DATE
inlawrev-2700	234	2	64	CARDINAL
inlawrev-2700	235	1	62	CARDINAL
inlawrev-2700	236	1	1986	DATE
inlawrev-2700	237	1	section 167	LAW
inlawrev-2700	237	2	section 62	LAW
inlawrev-2700	237	3	section 62(1	LAW
inlawrev-2700	238	1	69	CARDINAL
inlawrev-2700	239	1	r. lipsey	GPE
inlawrev-2700	239	2	p. steiner & p. purvis	ORG
inlawrev-2700	239	3	58-74	CARDINAL
inlawrev-2700	239	4	8th	ORDINAL
inlawrev-2700	239	5	1987	DATE
inlawrev-2700	241	1	one	CARDINAL
inlawrev-2700	244	1	d.	NORP
inlawrev-2700	245	1	16-21	DATE
inlawrev-2700	247	1	70	DATE
inlawrev-2700	250	1	99-100	CARDINAL
inlawrev-2700	250	2	8	CARDINAL
inlawrev-2700	250	3	75	CARDINAL
inlawrev-2700	251	1	832	CARDINAL
inlawrev-2700	251	2	indiana	GPE
inlawrev-2700	253	1	one	CARDINAL
inlawrev-2700	253	2	forty cents	MONEY
inlawrev-2700	253	3	three	CARDINAL
inlawrev-2700	253	4	one dollar	MONEY
inlawrev-2700	254	1	one	CARDINAL
inlawrev-2700	261	1	aidinoff	ORG
inlawrev-2700	261	2	31	CARDINAL
inlawrev-2700	261	3	1345	DATE
inlawrev-2700	262	1	forman	ORG
inlawrev-2700	262	2	26	CARDINAL
inlawrev-2700	262	3	742	CARDINAL
inlawrev-2700	263	1	j. smith & k. skousen	ORG
inlawrev-2700	263	2	248	CARDINAL
inlawrev-2700	263	3	8th	ORDINAL
inlawrev-2700	263	4	1984	DATE
inlawrev-2700	264	1	5,000	MONEY
inlawrev-2700	264	2	20«^o $1,000 $5,000 $1,000	MONEY
inlawrev-2700	264	3	$4,000 $4,000	MONEY
inlawrev-2700	264	4	10%	PERCENT
inlawrev-2700	264	5	400	MONEY
inlawrev-2700	264	6	$3,600 $3,600	MONEY
inlawrev-2700	264	7	5%	PERCENT
inlawrev-2700	264	8	$ 180 $3,600 $ 180	MONEY
inlawrev-2700	264	9	3,420	MONEY
inlawrev-2700	264	10	3,420	MONEY
inlawrev-2700	265	1	forman	ORG
inlawrev-2700	265	2	74	CARDINAL
inlawrev-2700	265	3	742	CARDINAL
inlawrev-2700	266	1	d.	NORP
inlawrev-2700	266	2	supra	PERSON
inlawrev-2700	266	3	74	CARDINAL
inlawrev-2700	266	4	1347	CARDINAL
inlawrev-2700	267	1	°one	CARDINAL
inlawrev-2700	268	1	glenshaw glass	PERSON
inlawrev-2700	268	2	348	CARDINAL
inlawrev-2700	268	3	426	CARDINAL
inlawrev-2700	268	4	1955	DATE
inlawrev-2700	269	1	429-30	DATE
inlawrev-2700	271	1	430	CARDINAL
inlawrev-2700	272	1	united states dollars	ORG
inlawrev-2700	275	1	53-61	CARDINAL
inlawrev-2700	275	2	1953-1	DATE
inlawrev-2700	276	1	united states	GPE
inlawrev-2700	276	2	428	CARDINAL
inlawrev-2700	276	3	812	CARDINAL
inlawrev-2700	276	4	6th	ORDINAL
inlawrev-2700	276	5	1970	DATE
inlawrev-2700	276	6	the year	DATE
inlawrev-2700	277	1	814	CARDINAL
inlawrev-2700	278	1	1987	DATE
inlawrev-2700	278	2	833	CARDINAL
inlawrev-2700	282	1	the internal revenue service's	ORG
inlawrev-2700	283	1	irs	ORG
inlawrev-2700	288	1	lo bue	PERSON
inlawrev-2700	288	2	351	CARDINAL
inlawrev-2700	288	3	u.s.	GPE
inlawrev-2700	288	4	243	CARDINAL
inlawrev-2700	288	5	1956	DATE
inlawrev-2700	288	6	palmer v. commissioner	PERSON
inlawrev-2700	288	7	302	CARDINAL
inlawrev-2700	288	8	u.s.	GPE
inlawrev-2700	289	1	302	CARDINAL
inlawrev-2700	289	2	u.s.	GPE
inlawrev-2700	289	3	69	DATE
inlawrev-2700	290	1	68	CARDINAL
inlawrev-2700	291	1	bue	ORG
inlawrev-2700	291	2	351	CARDINAL
inlawrev-2700	291	3	u.s.	GPE
inlawrev-2700	291	4	248	CARDINAL
inlawrev-2700	292	1	lo bue	PERSON
inlawrev-2700	293	1	d.	NORP
inlawrev-2700	294	1	74-79	DATE
inlawrev-2700	296	1	76-96	DATE
inlawrev-2700	296	2	1976-1	DATE
inlawrev-2700	296	3	23	CARDINAL
inlawrev-2700	297	1	supra	PERSON
inlawrev-2700	297	2	62-67	CARDINAL
inlawrev-2700	300	1	76-96	DATE
inlawrev-2700	300	2	1976-1	DATE
inlawrev-2700	300	3	23	CARDINAL
inlawrev-2700	304	1	section 1016	LAW
inlawrev-2700	306	1	1016(a)(1	CARDINAL
inlawrev-2700	307	1	1986	DATE
inlawrev-2700	310	1	d.	NORP
inlawrev-2700	312	1	76	CARDINAL
inlawrev-2700	312	2	1976-1	DATE
inlawrev-2700	312	3	23	CARDINAL
inlawrev-2700	312	4	3846	CARDINAL
inlawrev-2700	313	1	834	CARDINAL
inlawrev-2700	313	2	indiana	GPE
inlawrev-2700	315	1	congress	ORG
inlawrev-2700	315	2	discounts^^	CARDINAL
inlawrev-2700	315	3	rebate^"^	ORG
inlawrev-2700	319	1	more than ninety percent	PERCENT
inlawrev-2700	319	2	twenty percent	PERCENT
inlawrev-2700	319	3	seventy percent	PERCENT
inlawrev-2700	319	4	at least 12,000 miles	QUANTITY
inlawrev-2700	320	1	one	CARDINAL
inlawrev-2700	323	1	third	ORDINAL
inlawrev-2700	323	2	49	CARDINAL
inlawrev-2700	324	1	62	CARDINAL
inlawrev-2700	325	1	87	CARDINAL
inlawrev-2700	326	1	80-86	DATE
inlawrev-2700	328	1	1	CARDINAL
inlawrev-2700	328	2	89	DATE
inlawrev-2700	329	1	d.	NORP
inlawrev-2700	329	2	1	CARDINAL
inlawrev-2700	329	3	89	CARDINAL
inlawrev-2700	330	1	1	CARDINAL
inlawrev-2700	330	2	106	CARDINAL
inlawrev-2700	331	1	brian j. kennedy	PERSON
inlawrev-2700	331	2	twa	ORG
inlawrev-2700	332	1	47-94	DATE
inlawrev-2700	333	1	1987	DATE
inlawrev-2700	333	2	835	CARDINAL
inlawrev-2700	334	1	third	ORDINAL
inlawrev-2700	334	2	third	ORDINAL
inlawrev-2700	336	1	third	ORDINAL
inlawrev-2700	339	1	at least two	CARDINAL
inlawrev-2700	340	1	first	ORDINAL
inlawrev-2700	342	1	'°^ second	TIME
inlawrev-2700	343	1	third	ORDINAL
inlawrev-2700	344	1	149	CARDINAL
inlawrev-2700	346	1	1011	CARDINAL
inlawrev-2700	347	1	1986	DATE
inlawrev-2700	349	1	63	CARDINAL
inlawrev-2700	351	1	162	CARDINAL
inlawrev-2700	352	1	1986	DATE
inlawrev-2700	352	2	122	CARDINAL
inlawrev-2700	353	1	supra	PERSON
inlawrev-2700	353	2	56	CARDINAL
inlawrev-2700	354	1	1	CARDINAL
inlawrev-2700	354	2	106	CARDINAL
inlawrev-2700	356	1	38	CARDINAL
inlawrev-2700	356	2	74	DATE
inlawrev-2700	357	1	1	CARDINAL
inlawrev-2700	357	2	89	DATE
inlawrev-2700	357	3	1	CARDINAL
inlawrev-2700	357	4	106	CARDINAL
inlawrev-2700	357	5	dubin	GPE
inlawrev-2700	358	1	aug. 5, 1985	DATE
inlawrev-2700	358	2	37	DATE
inlawrev-2700	359	1	1	CARDINAL
inlawrev-2700	359	2	106	CARDINAL
inlawrev-2700	360	1	836	CARDINAL
inlawrev-2700	360	2	indiana	GPE
inlawrev-2700	361	1	the united states	GPE
inlawrev-2700	363	1	seventy percent	PERCENT
inlawrev-2700	363	2	only thirty percent	PERCENT
inlawrev-2700	365	1	lucas v. earl,^^^	ORG
inlawrev-2700	367	1	fritschile	PERSON
inlawrev-2700	371	1	162	CARDINAL
inlawrev-2700	373	1	1986	DATE
inlawrev-2700	374	1	122	CARDINAL
inlawrev-2700	375	1	79	CARDINAL
inlawrev-2700	375	2	152	CARDINAL
inlawrev-2700	375	3	1982	DATE
inlawrev-2700	376	1	158	CARDINAL
inlawrev-2700	377	1	154	CARDINAL
inlawrev-2700	377	2	'•«m	DATE
inlawrev-2700	377	3	155	CARDINAL
inlawrev-2700	378	1	u.s.	GPE
inlawrev-2700	378	2	1930	DATE
inlawrev-2700	379	1	1901	DATE
inlawrev-2700	380	1	113-14	DATE
inlawrev-2700	381	1	half	CARDINAL
inlawrev-2700	382	1	114	CARDINAL
inlawrev-2700	384	1	115	CARDINAL
inlawrev-2700	386	1	79	CARDINAL
inlawrev-2700	387	1	155	CARDINAL
inlawrev-2700	387	2	johnson v. commissioner	PERSON
inlawrev-2700	387	3	78 t.c	PERSON
inlawrev-2700	387	4	882	CARDINAL
inlawrev-2700	387	5	890	CARDINAL
inlawrev-2700	387	6	1982	DATE
inlawrev-2700	387	7	734	CARDINAL
inlawrev-2700	387	8	20	CARDINAL
inlawrev-2700	387	9	9th	ORDINAL
inlawrev-2700	387	10	469	CARDINAL
inlawrev-2700	387	11	857	CARDINAL
inlawrev-2700	387	12	1984	DATE
inlawrev-2700	388	1	johnson	PERSON
inlawrev-2700	391	1	893-94	CARDINAL
inlawrev-2700	391	2	79	CARDINAL
inlawrev-2700	392	1	156	CARDINAL
inlawrev-2700	392	2	1987	DATE
inlawrev-2700	392	3	837	CARDINAL
inlawrev-2700	392	4	fritschile	PERSON
inlawrev-2700	399	1	the supreme court	ORG
inlawrev-2700	401	1	62	CARDINAL
inlawrev-2700	405	1	1986	DATE
inlawrev-2700	406	1	the taxable year	DATE
inlawrev-2700	410	1	1986	DATE
inlawrev-2700	414	1	1986	DATE
inlawrev-2700	416	1	61	CARDINAL
inlawrev-2700	417	1	1986	DATE
inlawrev-2700	417	2	56	CARDINAL
inlawrev-2700	418	1	59	CARDINAL
inlawrev-2700	419	1	v. smith	PERSON
inlawrev-2700	419	2	324	CARDINAL
inlawrev-2700	419	3	177	CARDINAL
inlawrev-2700	419	4	181	CARDINAL
inlawrev-2700	420	1	838	CARDINAL
inlawrev-2700	420	2	indiana	GPE
inlawrev-2700	423	1	the supreme court's	ORG
inlawrev-2700	423	2	lo bue.^^^	PERSON
inlawrev-2700	425	1	3°	CARDINAL
inlawrev-2700	425	2	lo bue	PERSON
inlawrev-2700	431	1	3^	PERSON
inlawrev-2700	431	2	the supreme court's	ORG
inlawrev-2700	431	3	congress	ORG
inlawrev-2700	433	1	d.	NORP
inlawrev-2700	433	2	v. lo bue	PERSON
inlawrev-2700	433	3	351	CARDINAL
inlawrev-2700	433	4	u.s.	GPE
inlawrev-2700	433	5	243	CARDINAL
inlawrev-2700	433	6	1956	DATE
inlawrev-2700	434	1	^«m	ORG
inlawrev-2700	434	2	246	CARDINAL
inlawrev-2700	435	1	247	CARDINAL
inlawrev-2700	435	2	245-48	CARDINAL
inlawrev-2700	435	3	1	CARDINAL
inlawrev-2700	435	4	106	CARDINAL
inlawrev-2700	435	5	38	CARDINAL
inlawrev-2700	435	6	74	DATE
inlawrev-2700	436	1	lo bue	PERSON
inlawrev-2700	436	2	351	CARDINAL
inlawrev-2700	436	3	u.s.	GPE
inlawrev-2700	436	4	247	CARDINAL
inlawrev-2700	436	5	38	CARDINAL
inlawrev-2700	436	6	74	DATE
inlawrev-2700	436	7	51-55	CARDINAL
inlawrev-2700	436	8	1987	DATE
inlawrev-2700	436	9	839	CARDINAL
inlawrev-2700	443	1	code''*^	ORG
inlawrev-2700	444	1	congress	ORG
inlawrev-2700	444	2	the supreme court	ORG
inlawrev-2700	444	3	congress	ORG
inlawrev-2700	445	1	38	CARDINAL
inlawrev-2700	445	2	77	DATE
inlawrev-2700	447	1	mccann v. united states	PERSON
inlawrev-2700	447	2	696	CARDINAL
inlawrev-2700	447	3	1386	DATE
inlawrev-2700	447	4	fed	ORG
inlawrev-2700	447	5	cir. 1983	ORG
inlawrev-2700	448	1	45	CARDINAL
inlawrev-2700	449	1	1125	CARDINAL
inlawrev-2700	449	2	1983	DATE
inlawrev-2700	449	3	japan	GPE
inlawrev-2700	450	1	mccann	ORG
inlawrev-2700	450	2	696	CARDINAL
inlawrev-2700	450	3	1389	CARDINAL
inlawrev-2700	452	1	71-89	CARDINAL
inlawrev-2700	454	1	1986	DATE
inlawrev-2700	457	1	101-35	CARDINAL
inlawrev-2700	459	1	1986	DATE
inlawrev-2700	461	1	49	CARDINAL
inlawrev-2700	462	1	840	CARDINAL
inlawrev-2700	462	2	indiana	GPE
inlawrev-2700	462	3	section 74	LAW
inlawrev-2700	462	4	the tax reform act of 1986^'*'^ so	LAW
inlawrev-2700	462	5	only two	CARDINAL
inlawrev-2700	463	1	first	ORDINAL
inlawrev-2700	463	2	pulitzer	PERSON
inlawrev-2700	463	3	nobel prize	WORK_OF_ART
inlawrev-2700	465	1	second	ORDINAL
inlawrev-2700	469	1	section 102	LAW
inlawrev-2700	469	2	section 102	LAW
inlawrev-2700	470	1	american dental co.	ORG
inlawrev-2700	470	2	°	CARDINAL
inlawrev-2700	470	3	the supreme court	ORG
inlawrev-2700	470	4	section 102	LAW
inlawrev-2700	473	1	74(a	DATE
inlawrev-2700	474	1	1986	DATE
inlawrev-2700	478	1	74(a	DATE
inlawrev-2700	479	1	1986	DATE
inlawrev-2700	480	1	1986	DATE
inlawrev-2700	482	1	74(a	DATE
inlawrev-2700	482	2	1982	DATE
inlawrev-2700	484	1	74(b	DATE
inlawrev-2700	485	1	1986	DATE
inlawrev-2700	489	1	1986	DATE
inlawrev-2700	491	1	1986	DATE
inlawrev-2700	494	1	1986	DATE
inlawrev-2700	499	1	1986	DATE
inlawrev-2700	501	1	102	CARDINAL
inlawrev-2700	502	1	1986	DATE
inlawrev-2700	503	1	318	CARDINAL
inlawrev-2700	503	2	u.s. 330 (1943	DATE
inlawrev-2700	504	1	330	CARDINAL
inlawrev-2700	504	2	1987	DATE
inlawrev-2700	504	3	841	CARDINAL
inlawrev-2700	504	4	section 102	LAW
inlawrev-2700	507	1	first	ORDINAL
inlawrev-2700	508	1	second	ORDINAL
inlawrev-2700	509	1	third	ORDINAL
inlawrev-2700	511	1	section 102.^^'	ORG
inlawrev-2700	512	1	american	NORP
inlawrev-2700	512	2	lo bue	PERSON
inlawrev-2700	512	3	351	CARDINAL
inlawrev-2700	512	4	u.s.	GPE
inlawrev-2700	512	5	243	CARDINAL
inlawrev-2700	512	6	1956	DATE
inlawrev-2700	512	7	the supreme court	ORG
inlawrev-2700	513	1	245-48	CARDINAL
inlawrev-2700	513	2	127	CARDINAL
inlawrev-2700	513	3	363	CARDINAL
inlawrev-2700	513	4	278	CARDINAL
inlawrev-2700	513	5	1960	DATE
inlawrev-2700	514	1	285	CARDINAL
inlawrev-2700	516	1	286	CARDINAL
inlawrev-2700	516	2	285	CARDINAL
inlawrev-2700	516	3	286	CARDINAL
inlawrev-2700	518	1	16-21	DATE
inlawrev-2700	518	2	132	CARDINAL
inlawrev-2700	520	1	u.s.	GPE
inlawrev-2700	520	2	286	CARDINAL
inlawrev-2700	521	1	robertson v. united states	PERSON
inlawrev-2700	521	2	343	CARDINAL
inlawrev-2700	521	3	771	CARDINAL
inlawrev-2700	521	4	1952	DATE
inlawrev-2700	523	1	713	CARDINAL
inlawrev-2700	527	1	1986	DATE
inlawrev-2700	528	1	842	CARDINAL
inlawrev-2700	528	2	indiana	GPE
inlawrev-2700	529	1	the tax reform act of	LAW
inlawrev-2700	529	2	1984.^^^	CARDINAL
inlawrev-2700	533	1	1984	DATE
inlawrev-2700	539	1	132	CARDINAL
inlawrev-2700	541	1	1986	DATE
inlawrev-2700	541	2	the tax reform act	LAW
inlawrev-2700	541	3	1984	DATE
inlawrev-2700	542	1	98-368	CARDINAL
inlawrev-2700	542	2	98	CARDINAL
inlawrev-2700	543	1	494-1210	CARDINAL
inlawrev-2700	545	1	61(a	CARDINAL
inlawrev-2700	546	1	1986	DATE
inlawrev-2700	547	1	the tax reform act of	LAW
inlawrev-2700	547	2	1984	DATE
inlawrev-2700	548	1	61	CARDINAL
inlawrev-2700	549	1	175	CARDINAL
inlawrev-2700	551	1	1982	DATE
inlawrev-2700	553	1	supp	GPE
inlawrev-2700	554	1	1985	DATE
inlawrev-2700	555	1	98th cong	LOC
inlawrev-2700	555	2	2d	CARDINAL
inlawrev-2700	556	1	1984 838	DATE
inlawrev-2700	557	1	1985	DATE
inlawrev-2700	559	1	838	CARDINAL
inlawrev-2700	559	2	1987	DATE
inlawrev-2700	560	1	843	CARDINAL
inlawrev-2700	561	1	congress	ORG
inlawrev-2700	561	2	congress	ORG
inlawrev-2700	561	3	congress	ORG
inlawrev-2700	562	1	1975	DATE
inlawrev-2700	563	1	congress	ORG
inlawrev-2700	563	2	1978	DATE
inlawrev-2700	563	3	january 1	DATE
inlawrev-2700	563	4	1984.^^^	CARDINAL
inlawrev-2700	567	1	congress	ORG
inlawrev-2700	568	1	congress	ORG
inlawrev-2700	568	2	two	CARDINAL
inlawrev-2700	568	3	first	ORDINAL
inlawrev-2700	568	4	congress	ORG
inlawrev-2700	571	1	congress	ORG
inlawrev-2700	571	2	49	CARDINAL
inlawrev-2700	573	1	132	CARDINAL
inlawrev-2700	574	1	1986	DATE
inlawrev-2700	575	1	168	CARDINAL
inlawrev-2700	575	2	839	CARDINAL
inlawrev-2700	576	1	839-40	CARDINAL
inlawrev-2700	576	2	supra	PERSON
inlawrev-2700	576	3	49	CARDINAL
inlawrev-2700	577	1	168	CARDINAL
inlawrev-2700	577	2	840	CARDINAL
inlawrev-2700	580	1	841	CARDINAL
inlawrev-2700	580	2	840	CARDINAL
inlawrev-2700	582	1	840	CARDINAL
inlawrev-2700	583	1	indiana	GPE
inlawrev-2700	583	2	penalty.*^	PERSON
inlawrev-2700	584	1	congress	ORG
inlawrev-2700	585	1	second	ORDINAL
inlawrev-2700	585	2	section 132	LAW
inlawrev-2700	585	3	congress	ORG
inlawrev-2700	586	1	congress	ORG
inlawrev-2700	587	1	congress	ORG
inlawrev-2700	588	1	section 132	LAW
inlawrev-2700	588	2	one	CARDINAL
inlawrev-2700	588	3	four	CARDINAL
inlawrev-2700	589	1	first	ORDINAL
inlawrev-2700	590	1	only sixty percent	PERCENT
inlawrev-2700	591	1	^^'^	ORG
inlawrev-2700	591	2	841	CARDINAL
inlawrev-2700	594	1	1986	DATE
inlawrev-2700	594	2	2	CARDINAL
inlawrev-2700	594	3	3	CARDINAL
inlawrev-2700	594	4	4	CARDINAL
inlawrev-2700	597	1	1986	DATE
inlawrev-2700	598	1	2	CARDINAL
inlawrev-2700	599	1	1	CARDINAL
inlawrev-2700	599	2	108	CARDINAL
inlawrev-2700	600	1	5	CARDINAL
inlawrev-2700	600	2	170-72	DATE
inlawrev-2700	600	3	1987	DATE
inlawrev-2700	600	4	845	CARDINAL
inlawrev-2700	601	1	second	ORDINAL
inlawrev-2700	606	1	third	ORDINAL
inlawrev-2700	607	1	195qjxemp	CARDINAL
inlawrev-2700	610	1	1.132-2	CARDINAL
inlawrev-2700	610	2	1985	DATE
inlawrev-2700	612	1	2	CARDINAL
inlawrev-2700	616	1	1986	DATE
inlawrev-2700	617	1	20 percent	PERCENT
inlawrev-2700	622	1	1.132-3t(a)(3	CARDINAL
inlawrev-2700	622	2	1985	DATE
inlawrev-2700	626	1	1.132-3t(b)2(ii	CARDINAL
inlawrev-2700	626	2	1985	DATE
inlawrev-2700	629	1	1986	DATE
inlawrev-2700	629	2	the taxable year	DATE
inlawrev-2700	633	1	1986	DATE
inlawrev-2700	633	2	1	CARDINAL
inlawrev-2700	633	3	2	CARDINAL
inlawrev-2700	634	1	64	CARDINAL
inlawrev-2700	635	1	846	CARDINAL
inlawrev-2700	635	2	indiana	GPE
inlawrev-2700	637	1	employee.^^'^	GPE
inlawrev-2700	637	2	working hours	TIME
inlawrev-2700	638	1	fourth	ORDINAL
inlawrev-2700	639	1	congress	ORG
inlawrev-2700	640	1	first	ORDINAL
inlawrev-2700	640	2	three	CARDINAL
inlawrev-2700	641	1	^^'^	ORG
inlawrev-2700	641	2	first	ORDINAL
inlawrev-2700	642	1	thousands of dollars	MONEY
inlawrev-2700	645	1	1986	DATE
inlawrev-2700	645	2	section 162 or	LAW
inlawrev-2700	645	3	167	CARDINAL
inlawrev-2700	650	1	1.132-5t(a)(2	CARDINAL
inlawrev-2700	650	2	1985	DATE
inlawrev-2700	653	1	1986	DATE
inlawrev-2700	657	1	1.132-6t(a	CARDINAL
inlawrev-2700	657	2	1985	DATE
inlawrev-2700	663	1	1987	DATE
inlawrev-2700	663	2	847	CARDINAL
inlawrev-2700	663	3	second	ORDINAL
inlawrev-2700	663	4	daily	DATE
inlawrev-2700	663	5	one	CARDINAL
inlawrev-2700	663	6	daily	DATE
inlawrev-2700	664	1	xerox	ORG
inlawrev-2700	664	2	15%	PERCENT
inlawrev-2700	667	1	third	ORDINAL
inlawrev-2700	670	1	travelers,^^^	ORG
inlawrev-2700	673	1	second	ORDINAL
inlawrev-2700	677	1	1.132-6t(b	CARDINAL
inlawrev-2700	677	2	1985	DATE
inlawrev-2700	679	1	supra	PERSON
inlawrev-2700	679	2	38	CARDINAL
inlawrev-2700	679	3	77	DATE
inlawrev-2700	684	1	1.132-6t(c	CARDINAL
inlawrev-2700	684	2	1985	DATE
inlawrev-2700	686	1	d.	NORP
inlawrev-2700	687	1	supra	PERSON
inlawrev-2700	687	2	96	CARDINAL
inlawrev-2700	688	1	supra	PERSON
inlawrev-2700	688	2	107	CARDINAL
inlawrev-2700	692	1	1.132-6t(c	CARDINAL
inlawrev-2700	692	2	1985	DATE
inlawrev-2700	694	1	treas	PERSON
inlawrev-2700	696	1	1.132-6t(0	DATE
inlawrev-2700	696	2	1985	DATE
inlawrev-2700	697	1	848	CARDINAL
inlawrev-2700	697	2	indiana	GPE
inlawrev-2700	697	3	^^2	GPE
inlawrev-2700	698	1	weekend.^^^	PERSON
inlawrev-2700	698	2	one	CARDINAL
inlawrev-2700	698	3	first	ORDINAL
inlawrev-2700	699	1	congress	ORG
inlawrev-2700	700	1	congress	ORG
inlawrev-2700	700	2	first	ORDINAL
inlawrev-2700	700	3	22^	CARDINAL
inlawrev-2700	700	4	congress	ORG
inlawrev-2700	700	5	first	ORDINAL
inlawrev-2700	701	1	congress	ORG
inlawrev-2700	701	2	second	ORDINAL
inlawrev-2700	702	1	two thousand dollar	MONEY
inlawrev-2700	702	2	two thousand dollars	MONEY
inlawrev-2700	702	3	second	ORDINAL
inlawrev-2700	703	1	section 132	LAW
inlawrev-2700	704	1	congress	ORG
inlawrev-2700	707	1	first	ORDINAL
inlawrev-2700	708	1	0(1	CARDINAL
inlawrev-2700	710	1	0(2	CARDINAL
inlawrev-2700	711	1	239-40	CARDINAL
inlawrev-2700	712	1	22	CARDINAL
inlawrev-2700	712	2	38	CARDINAL
inlawrev-2700	712	3	137	CARDINAL
inlawrev-2700	713	1	168	CARDINAL
inlawrev-2700	713	2	840	CARDINAL
inlawrev-2700	714	1	132	CARDINAL
inlawrev-2700	715	1	168	CARDINAL
inlawrev-2700	715	2	841	CARDINAL
inlawrev-2700	716	1	1987	DATE
inlawrev-2700	717	1	849	CARDINAL
inlawrev-2700	717	2	income.^^^	NORP
inlawrev-2700	717	3	mccoy	PERSON
inlawrev-2700	718	1	the tax court	ORG
inlawrev-2700	719	1	irs	ORG
inlawrev-2700	720	1	odometer.^^^	CARDINAL
inlawrev-2700	722	1	mccoy	PERSON
inlawrev-2700	724	1	one	CARDINAL
inlawrev-2700	724	2	first	ORDINAL
inlawrev-2700	725	1	first	ORDINAL
inlawrev-2700	727	1	turner v. commissioner,^^	PERSON
inlawrev-2700	727	2	south america	LOC
inlawrev-2700	729	1	1.61-2(d)(l	CARDINAL
inlawrev-2700	729	2	1979	DATE
inlawrev-2700	731	1	'38	DATE
inlawrev-2700	731	2	841	CARDINAL
inlawrev-2700	731	3	1962	DATE
inlawrev-2700	733	1	844	CARDINAL
inlawrev-2700	734	1	843	CARDINAL
inlawrev-2700	735	1	844	CARDINAL
inlawrev-2700	737	1	d.	NORP
inlawrev-2700	738	1	38	CARDINAL
inlawrev-2700	738	2	74	CARDINAL
inlawrev-2700	738	3	1348	CARDINAL
inlawrev-2700	739	1	six	CARDINAL
inlawrev-2700	739	2	american	NORP
inlawrev-2700	739	3	delta	LOC
inlawrev-2700	739	4	eastern	ORG
inlawrev-2700	739	5	pan am	PERSON
inlawrev-2700	739	6	twa	ORG
inlawrev-2700	739	7	united	ORG
inlawrev-2700	739	8	first	ORDINAL
inlawrev-2700	739	9	10,000 miles	QUANTITY
inlawrev-2700	740	1	first	ORDINAL
inlawrev-2700	740	2	10,000 miles	QUANTITY
inlawrev-2700	741	1	5	CARDINAL
inlawrev-2700	741	2	170	CARDINAL
inlawrev-2700	743	1	462	CARDINAL
inlawrev-2700	743	2	1954	DATE
inlawrev-2700	744	1	850	CARDINAL
inlawrev-2700	744	2	indiana	GPE
inlawrev-2700	746	1	2"*^ vi	PERSON
inlawrev-2700	748	1	''^'^^	DATE
inlawrev-2700	748	2	united states,^^^	PERSON
inlawrev-2700	748	3	fourth	ORDINAL
inlawrev-2700	749	1	463	CARDINAL
inlawrev-2700	749	2	supra	PERSON
inlawrev-2700	749	3	44	CARDINAL
inlawrev-2700	751	1	supra	PERSON
inlawrev-2700	751	2	38	CARDINAL
inlawrev-2700	751	3	88	DATE
inlawrev-2700	752	1	supra	PERSON
inlawrev-2700	752	2	1	CARDINAL
inlawrev-2700	752	3	106	CARDINAL
inlawrev-2700	754	1	38	CARDINAL
inlawrev-2700	757	1	1986	DATE
inlawrev-2700	759	1	3401(a	DATE
inlawrev-2700	761	1	1986	DATE
inlawrev-2700	765	1	^'central 111	DATE
inlawrev-2700	768	1	v. united states	PERSON
inlawrev-2700	768	2	435	CARDINAL
inlawrev-2700	768	3	21 (1978	DATE
inlawrev-2700	769	1	allstate ins. co.	ORG
inlawrev-2700	769	2	united states	GPE
inlawrev-2700	769	3	530	CARDINAL
inlawrev-2700	769	4	378	CARDINAL
inlawrev-2700	769	5	ci	PERSON
inlawrev-2700	769	6	1976	DATE
inlawrev-2700	769	7	royster co.	ORG
inlawrev-2700	769	8	united states	GPE
inlawrev-2700	769	9	479	CARDINAL
inlawrev-2700	769	10	387	CARDINAL
inlawrev-2700	769	11	4th	ORDINAL
inlawrev-2700	769	12	1973	DATE
inlawrev-2700	769	13	acacia mut	PERSON
inlawrev-2700	770	1	united states	GPE
inlawrev-2700	770	2	272	CARDINAL
inlawrev-2700	770	3	f. supp	PERSON
inlawrev-2700	771	1	188	CARDINAL
inlawrev-2700	771	2	d. md.	GPE
inlawrev-2700	771	3	1967	DATE
inlawrev-2700	772	1	0479 f.2d	MONEY
inlawrev-2700	772	2	387	CARDINAL
inlawrev-2700	772	3	4th	ORDINAL
inlawrev-2700	772	4	1973	DATE
inlawrev-2700	773	1	1987	DATE
inlawrev-2700	773	2	851	CARDINAL
inlawrev-2700	774	1	united states,^^^	PERSON
inlawrev-2700	774	2	u.s.	GPE
inlawrev-2700	774	3	maryland	GPE
inlawrev-2700	776	1	central illinois	LOC
inlawrev-2700	776	2	united states,^^^ the supreme court	ORG
inlawrev-2700	781	1	390	CARDINAL
inlawrev-2700	785	1	that day	DATE
inlawrev-2700	786	1	391	CARDINAL
inlawrev-2700	787	1	390	CARDINAL
inlawrev-2700	788	1	2^^272	CARDINAL
inlawrev-2700	788	2	f. supp	PERSON
inlawrev-2700	789	1	188	CARDINAL
inlawrev-2700	789	2	d. md.	GPE
inlawrev-2700	789	3	1967	DATE
inlawrev-2700	791	1	195	CARDINAL
inlawrev-2700	791	2	u.s. 21 (	GPE
inlawrev-2700	793	1	29	CARDINAL
inlawrev-2700	794	1	23	CARDINAL
inlawrev-2700	795	1	28	CARDINAL
inlawrev-2700	796	1	25	CARDINAL
inlawrev-2700	797	1	29	CARDINAL
inlawrev-2700	798	1	d.	NORP
inlawrev-2700	798	2	132	CARDINAL
inlawrev-2700	799	1	852	CARDINAL
inlawrev-2700	799	2	indiana	GPE
inlawrev-2700	803	1	payments.^^^	NORP
inlawrev-2700	804	1	two	CARDINAL
inlawrev-2700	804	2	1970	DATE
inlawrev-2700	805	1	one	CARDINAL
inlawrev-2700	805	2	irs	ORG
inlawrev-2700	806	1	2^^	DATE
inlawrev-2700	806	2	irs	ORG
inlawrev-2700	807	1	second	ORDINAL
inlawrev-2700	808	1	irs	ORG
inlawrev-2700	808	2	section 3401(d	LAW
inlawrev-2700	810	1	1986	DATE
inlawrev-2700	814	1	12239	DATE
inlawrev-2700	817	1	1986	DATE
inlawrev-2700	820	1	70-331	CARDINAL
inlawrev-2700	820	2	1970-1	DATE
inlawrev-2700	820	3	14	DATE
inlawrev-2700	822	1	15	CARDINAL
inlawrev-2700	824	1	70-337	CARDINAL
inlawrev-2700	824	2	1970-1	DATE
inlawrev-2700	824	3	191	CARDINAL
inlawrev-2700	825	1	1987	DATE
inlawrev-2700	825	2	853	CARDINAL
inlawrev-2700	829	1	vii	PERSON
inlawrev-2700	832	1	three	CARDINAL
inlawrev-2700	833	1	first	ORDINAL
inlawrev-2700	838	1	70-331	CARDINAL
inlawrev-2700	838	2	266	CARDINAL
inlawrev-2700	838	3	15	CARDINAL
inlawrev-2700	840	1	70-337	CARDINAL
inlawrev-2700	840	2	269	CARDINAL
inlawrev-2700	843	1	70-337	CARDINAL
inlawrev-2700	843	2	269	CARDINAL
inlawrev-2700	843	3	irs	ORG
inlawrev-2700	843	4	section 3401(d)(1	LAW
inlawrev-2700	846	1	section 3401(d)(1	LAW
inlawrev-2700	849	1	192	CARDINAL
inlawrev-2700	850	1	1312	CARDINAL
inlawrev-2700	851	1	1	CARDINAL
inlawrev-2700	851	2	89	CARDINAL
inlawrev-2700	853	1	congress	ORG
inlawrev-2700	855	1	6651	DATE
inlawrev-2700	857	1	1986	DATE
inlawrev-2700	860	1	1986	DATE
inlawrev-2700	863	1	1986	DATE
inlawrev-2700	864	1	6654	DATE
inlawrev-2700	866	1	1986	DATE
inlawrev-2700	867	1	6661	CARDINAL
inlawrev-2700	869	1	1986	DATE
inlawrev-2700	869	2	854	CARDINAL
inlawrev-2700	869	3	indiana	GPE
inlawrev-2700	869	4	second	ORDINAL
inlawrev-2700	869	5	third	ORDINAL
inlawrev-2700	870	1	^^'^	ORG
inlawrev-2700	870	2	third	ORDINAL
inlawrev-2700	873	1	third	ORDINAL
inlawrev-2700	875	1	monthly	DATE
inlawrev-2700	876	1	balances.^^^	GPE
inlawrev-2700	878	1	congress	ORG
inlawrev-2700	880	1	6041	DATE
inlawrev-2700	882	1	1986	DATE
inlawrev-2700	883	1	6042	CARDINAL
inlawrev-2700	885	1	1986	DATE
inlawrev-2700	886	1	6044	DATE
inlawrev-2700	888	1	1986	DATE
inlawrev-2700	889	1	6045	CARDINAL
inlawrev-2700	891	1	1986	DATE
inlawrev-2700	892	1	6049	DATE
inlawrev-2700	894	1	1986	DATE
inlawrev-2700	895	1	6050e	DATE
inlawrev-2700	897	1	1986	DATE
inlawrev-2700	900	1	1986	DATE
inlawrev-2700	904	1	1986	DATE
inlawrev-2700	906	1	§ 3401(d	ORG
inlawrev-2700	907	1	1986	DATE
inlawrev-2700	907	2	263	CARDINAL
inlawrev-2700	909	1	third	ORDINAL
inlawrev-2700	909	2	third	ORDINAL
inlawrev-2700	910	1	263	CARDINAL
inlawrev-2700	911	1	38	CARDINAL
inlawrev-2700	911	2	77	CARDINAL
inlawrev-2700	911	3	sherman	ORG
inlawrev-2700	911	4	1	CARDINAL
inlawrev-2700	911	5	108	CARDINAL
inlawrev-2700	914	1	132	CARDINAL
inlawrev-2700	915	1	united airlines, inc.	ORG
inlawrev-2700	915	2	6	CARDINAL
inlawrev-2700	915	3	1987	DATE
inlawrev-2700	916	1	monthly	DATE
inlawrev-2700	919	1	241	CARDINAL
inlawrev-2700	919	2	281	CARDINAL
inlawrev-2700	921	1	6042	CARDINAL
inlawrev-2700	923	1	1986	DATE
inlawrev-2700	924	1	6044	DATE
inlawrev-2700	926	1	1986	DATE
inlawrev-2700	927	1	6045	CARDINAL
inlawrev-2700	929	1	1986	DATE
inlawrev-2700	930	1	6049	DATE
inlawrev-2700	932	1	1986	DATE
inlawrev-2700	934	1	1987	DATE
inlawrev-2700	934	2	855	CARDINAL
inlawrev-2700	937	1	recipient.^^^	PRODUCT
inlawrev-2700	938	1	member.^^^	ORG
inlawrev-2700	941	1	code.^^^	ORG
inlawrev-2700	941	2	600	MONEY
inlawrev-2700	941	3	treasury	ORG
inlawrev-2700	942	1	225	CARDINAL
inlawrev-2700	942	2	10	CARDINAL
inlawrev-2700	945	1	1982	DATE
inlawrev-2700	947	1	10	CARDINAL
inlawrev-2700	948	1	d.	NORP
inlawrev-2700	948	2	the indiana farm bureau cooperative association inc.	ORG
inlawrev-2700	948	3	cooperatives	ORG
inlawrev-2700	948	4	american	NORP
inlawrev-2700	948	5	8-10	CARDINAL
inlawrev-2700	948	6	the indiana farm bureau cooperative association inc.	ORG
inlawrev-2700	948	7	11 8	DATE
inlawrev-2700	948	8	12	CARDINAL
inlawrev-2700	951	1	1.6044-5(b)(l	CARDINAL
inlawrev-2700	951	2	1977	DATE
inlawrev-2700	953	1	286treas	CARDINAL
inlawrev-2700	955	1	1.6044-3	CARDINAL
inlawrev-2700	955	2	1962	DATE
inlawrev-2700	955	3	irs	ORG
inlawrev-2700	958	1	1.6044-5	CARDINAL
inlawrev-2700	958	2	1977	DATE
inlawrev-2700	959	1	1986	DATE
inlawrev-2700	959	2	600	MONEY
inlawrev-2700	964	1	856	CARDINAL
inlawrev-2700	964	2	indiana	GPE
inlawrev-2700	971	1	third	ORDINAL
inlawrev-2700	977	1	congress	ORG
inlawrev-2700	978	1	supra	PERSON
inlawrev-2700	978	2	16	CARDINAL
inlawrev-2700	979	1	1987	DATE
inlawrev-2700	979	2	857	CARDINAL
inlawrev-2700	987	1	kathryn symmes hall	ORG