id	sid	eid	entity	type
inlawrev-2784	1	1	indiana	GPE
inlawrev-2784	1	2	nine-month	DATE
inlawrev-2784	2	1	2518	CARDINAL
inlawrev-2784	3	1	i. introduction	PERSON
inlawrev-2784	3	2	kennedy v. commissioner,^ frank kennedy	PERSON
inlawrev-2784	3	3	160 acres	QUANTITY
inlawrev-2784	3	4	illinois	GPE
inlawrev-2784	3	5	1953	DATE
inlawrev-2784	4	1	frank	PERSON
inlawrev-2784	4	2	1978	DATE
inlawrev-2784	5	1	nine months	DATE
inlawrev-2784	5	2	section 2518^	LAW
inlawrev-2784	5	3	kennedy	PERSON
inlawrev-2784	6	1	kennedy	GPE
inlawrev-2784	6	2	seventh	ORDINAL
inlawrev-2784	6	3	kennedy	PERSON
inlawrev-2784	6	4	25.25	CARDINAL
inlawrev-2784	6	5	august of 1986	DATE
inlawrev-2784	6	6	kennedy	PERSON
inlawrev-2784	8	1	no later than 9 months	DATE
inlawrev-2784	9	1	kennedy	PERSON
inlawrev-2784	9	2	section 2518	LAW
inlawrev-2784	9	3	804 f.2d	MONEY
inlawrev-2784	9	4	7th	ORDINAL
inlawrev-2784	9	5	1986	DATE
inlawrev-2784	11	1	1333	DATE
inlawrev-2784	12	1	1986	DATE
inlawrev-2784	12	2	31	DATE
inlawrev-2784	13	1	2518	CARDINAL
inlawrev-2784	13	2	1987	DATE
inlawrev-2784	14	1	804 f.2d	QUANTITY
inlawrev-2784	14	2	1336	CARDINAL
inlawrev-2784	15	1	25.2518	CARDINAL
inlawrev-2784	16	1	162-81	CARDINAL
inlawrev-2784	19	1	25.2518-2(c)(4)(i	CARDINAL
inlawrev-2784	19	2	1986	DATE
inlawrev-2784	19	3	52	CARDINAL
inlawrev-2784	21	1	183	CARDINAL
inlawrev-2784	24	1	25.25	CARDINAL
inlawrev-2784	24	2	1986	DATE
inlawrev-2784	25	1	52	CARDINAL
inlawrev-2784	26	1	kennedy	PERSON
inlawrev-2784	26	2	804	CARDINAL
inlawrev-2784	26	3	1335-36	DATE
inlawrev-2784	27	1	670	CARDINAL
inlawrev-2784	27	2	indiana	GPE
inlawrev-2784	28	1	21:669	CARDINAL
inlawrev-2784	28	2	kennedy	PERSON
inlawrev-2784	28	3	section 2518	LAW
inlawrev-2784	28	4	25.25	CARDINAL
inlawrev-2784	28	5	section 2518	LAW
inlawrev-2784	28	6	interest,^	GPE
inlawrev-2784	28	7	section 2518	LAW
inlawrev-2784	29	1	kennedy	PERSON
inlawrev-2784	30	1	kennedy	PERSON
inlawrev-2784	30	2	first	ORDINAL
inlawrev-2784	30	3	nine-month	DATE
inlawrev-2784	30	4	section 2518	LAW
inlawrev-2784	30	5	eighth	ORDINAL
inlawrev-2784	30	6	circuit court of appeals	ORG
inlawrev-2784	30	7	the spring of 1988	DATE
inlawrev-2784	30	8	mcdonald v. commissioner^'^ mcdonald	ORG
inlawrev-2784	30	9	eighth	ORDINAL
inlawrev-2784	30	10	seventh	ORDINAL
inlawrev-2784	30	11	irs	ORG
inlawrev-2784	31	1	eighth	ORDINAL
inlawrev-2784	31	2	two	CARDINAL
inlawrev-2784	31	3	the united states supreme court	ORG
inlawrev-2784	35	1	1981'^	CARDINAL
inlawrev-2784	38	1	25.2518-2(c)(4)(i	CARDINAL
inlawrev-2784	38	2	1986	DATE
inlawrev-2784	38	3	52	CARDINAL
inlawrev-2784	39	1	80	CARDINAL
inlawrev-2784	40	1	94	CARDINAL
inlawrev-2784	41	1	5ee	ORDINAL
inlawrev-2784	41	2	108	CARDINAL
inlawrev-2784	42	1	115	CARDINAL
inlawrev-2784	42	2	804	CARDINAL
inlawrev-2784	42	3	1332	DATE
inlawrev-2784	42	4	1333	DATE
inlawrev-2784	42	5	7th	ORDINAL
inlawrev-2784	42	6	1986	DATE
inlawrev-2784	43	1	293	CARDINAL
inlawrev-2784	43	2	1987	DATE
inlawrev-2784	44	1	192	CARDINAL
inlawrev-2784	47	1	97	CARDINAL
inlawrev-2784	47	2	95	CARDINAL
inlawrev-2784	48	1	172	CARDINAL
inlawrev-2784	48	2	26	CARDINAL
inlawrev-2784	49	1	1988	DATE
inlawrev-2784	49	2	671	CARDINAL
inlawrev-2784	50	1	192,800	MONEY
inlawrev-2784	50	2	600,000	MONEY
inlawrev-2784	50	3	one	CARDINAL
inlawrev-2784	50	4	less than $600,000	MONEY
inlawrev-2784	51	1	larger than $600,000	MONEY
inlawrev-2784	54	1	kennedy	PERSON
inlawrev-2784	56	1	1.2 million dollars	MONEY
inlawrev-2784	57	1	zero	CARDINAL
inlawrev-2784	58	1	annual	DATE
inlawrev-2784	58	2	zero	CARDINAL
inlawrev-2784	59	1	first	ORDINAL
inlawrev-2784	60	1	second	ORDINAL
inlawrev-2784	60	2	kennedy	PERSON
inlawrev-2784	61	1	one	CARDINAL
inlawrev-2784	61	2	at least ten years	DATE
inlawrev-2784	63	1	1	CARDINAL
inlawrev-2784	63	2	1987	DATE
inlawrev-2784	63	3	one-half	CARDINAL
inlawrev-2784	63	4	600,000	MONEY
inlawrev-2784	64	1	ten years later	DATE
inlawrev-2784	64	2	1,200,000	MONEY
inlawrev-2784	65	1	2523(a	CARDINAL
inlawrev-2784	65	2	1987	DATE
inlawrev-2784	66	1	section 2056	LAW
inlawrev-2784	67	1	section 2523	LAW
inlawrev-2784	69	1	2010(a	CARDINAL
inlawrev-2784	69	2	1987	DATE
inlawrev-2784	71	1	1987	DATE
inlawrev-2784	71	2	192,800	MONEY
inlawrev-2784	71	3	600,000	MONEY
inlawrev-2784	72	1	today	DATE
inlawrev-2784	72	2	1000 acre	QUANTITY
inlawrev-2784	72	3	illinois	GPE
inlawrev-2784	72	4	indiana	GPE
inlawrev-2784	72	5	1200	MONEY
inlawrev-2784	73	1	672	CARDINAL
inlawrev-2784	73	2	indiana	GPE
inlawrev-2784	74	1	21:669	CARDINAL
inlawrev-2784	75	1	235,000^^	MONEY
inlawrev-2784	75	2	235,000	MONEY
inlawrev-2784	75	3	2	CARDINAL
inlawrev-2784	75	4	1987	DATE
inlawrev-2784	76	1	one-half	CARDINAL
inlawrev-2784	76	2	600,000	MONEY
inlawrev-2784	77	1	ten years later	DATE
inlawrev-2784	77	2	one-half	CARDINAL
inlawrev-2784	77	3	600,000	MONEY
inlawrev-2784	78	1	1,200,000	MONEY
inlawrev-2784	78	2	235,000	MONEY
inlawrev-2784	80	1	2040(b	DATE
inlawrev-2784	80	2	1987	DATE
inlawrev-2784	80	3	one-half	CARDINAL
inlawrev-2784	80	4	600,000	MONEY
inlawrev-2784	81	1	600,000	MONEY
inlawrev-2784	83	1	2040(b	DATE
inlawrev-2784	83	2	1987	DATE
inlawrev-2784	83	3	600,000	MONEY
inlawrev-2784	84	1	600,000	MONEY
inlawrev-2784	84	2	600,000	MONEY
inlawrev-2784	84	3	ten years later	DATE
inlawrev-2784	84	4	1,200,000	MONEY
inlawrev-2784	85	1	1,200,000	MONEY
inlawrev-2784	87	1	2001(c)(1	CARDINAL
inlawrev-2784	87	2	1987	DATE
inlawrev-2784	87	3	1,200,000	MONEY
inlawrev-2784	87	4	427,800	MONEY
inlawrev-2784	88	1	1987	DATE
inlawrev-2784	88	2	192,800	MONEY
inlawrev-2784	90	1	2010	DATE
inlawrev-2784	90	2	1987	DATE
inlawrev-2784	91	1	235,000	MONEY
inlawrev-2784	92	1	1,200,000	MONEY
inlawrev-2784	92	2	1,200,000	MONEY
inlawrev-2784	92	3	427,800	MONEY
inlawrev-2784	92	4	192,800	CARDINAL
inlawrev-2784	92	5	235,000	MONEY
inlawrev-2784	92	6	600,000	MONEY
inlawrev-2784	92	7	192,800	MONEY
inlawrev-2784	94	1	2001(c)(1	CARDINAL
inlawrev-2784	94	2	1987	DATE
inlawrev-2784	95	1	192,800	MONEY
inlawrev-2784	95	2	1987	DATE
inlawrev-2784	97	1	2010	DATE
inlawrev-2784	97	2	1987	DATE
inlawrev-2784	99	1	600,000	MONEY
inlawrev-2784	99	2	192,800	MONEY
inlawrev-2784	101	1	2001(c)(1	CARDINAL
inlawrev-2784	101	2	1987	DATE
inlawrev-2784	102	1	192,800	MONEY
inlawrev-2784	102	2	1987	DATE
inlawrev-2784	104	1	2010	DATE
inlawrev-2784	104	2	1987	DATE
inlawrev-2784	105	1	1988	DATE
inlawrev-2784	105	2	673	CARDINAL
inlawrev-2784	105	3	first	ORDINAL
inlawrev-2784	105	4	credit^^	ORG
inlawrev-2784	106	1	one	CARDINAL
inlawrev-2784	107	1	first	ORDINAL
inlawrev-2784	107	2	kennedy	PERSON
inlawrev-2784	108	1	kennedy	PERSON
inlawrev-2784	109	1	a.	PERSON
inlawrev-2784	109	2	the tax reform act of	LAW
inlawrev-2784	109	3	1976	DATE
inlawrev-2784	109	4	section 2511	LAW
inlawrev-2784	109	5	section 25.25 ll-l(c).^^	LAW
inlawrev-2784	109	6	19-22	CARDINAL
inlawrev-2784	110	1	1970	DATE
inlawrev-2784	110	2	1980	DATE
inlawrev-2784	110	3	almost fifty percent	PERCENT
inlawrev-2784	114	1	25.2511	CARDINAL
inlawrev-2784	114	2	1986	DATE
inlawrev-2784	118	1	1976	DATE
inlawrev-2784	118	2	the tra of 1986	ORG
inlawrev-2784	118	3	one	CARDINAL
inlawrev-2784	118	4	1983	DATE
inlawrev-2784	119	1	st.	GPE
inlawrev-2784	119	2	l.j. 45	ORG
inlawrev-2784	119	3	58-62 (	PERCENT
inlawrev-2784	119	4	1983	DATE
inlawrev-2784	119	5	schain	PERSON
inlawrev-2784	119	6	34	CARDINAL
inlawrev-2784	120	1	u.l.	PERSON
inlawrev-2784	120	2	19	CARDINAL
inlawrev-2784	120	3	20-25	CARDINAL
inlawrev-2784	120	4	1984	DATE
inlawrev-2784	122	1	2518	CARDINAL
inlawrev-2784	122	2	prior to january 1, 1977	DATE
inlawrev-2784	123	1	section 2518	LAW
inlawrev-2784	123	2	december 31, 1976	DATE
inlawrev-2784	123	3	december 31, 1981	DATE
inlawrev-2784	124	1	674	CARDINAL
inlawrev-2784	124	2	indiana	GPE
inlawrev-2784	126	1	21:669	CARDINAL
inlawrev-2784	126	2	25.2511 -1(c	DATE
inlawrev-2784	126	3	1	CARDINAL
inlawrev-2784	126	4	2	CARDINAL
inlawrev-2784	126	5	3	CARDINAL
inlawrev-2784	126	6	4	CARDINAL
inlawrev-2784	127	1	treasury	ORG
inlawrev-2784	127	2	section 25.25111(c	LAW
inlawrev-2784	130	1	congress	ORG
inlawrev-2784	130	2	section 2518^'	ORG
inlawrev-2784	132	1	25.251	CARDINAL
inlawrev-2784	132	2	1986	DATE
inlawrev-2784	133	1	supra	PERSON
inlawrev-2784	133	2	26	CARDINAL
inlawrev-2784	135	1	hardenbergh	PERSON
inlawrev-2784	136	1	198	CARDINAL
inlawrev-2784	136	2	63	DATE
inlawrev-2784	137	1	344	CARDINAL
inlawrev-2784	137	2	836	CARDINAL
inlawrev-2784	137	3	1952	DATE
inlawrev-2784	137	4	63	CARDINAL
inlawrev-2784	137	5	914	CARDINAL
inlawrev-2784	137	6	6th	ORDINAL
inlawrev-2784	137	7	1933	DATE
inlawrev-2784	138	1	26	CARDINAL
inlawrev-2784	138	2	59	CARDINAL
inlawrev-2784	138	3	supra	PERSON
inlawrev-2784	138	4	26	CARDINAL
inlawrev-2784	138	5	21-22	DATE
inlawrev-2784	139	1	morris	PERSON
inlawrev-2784	139	2	26	CARDINAL
inlawrev-2784	139	3	59	CARDINAL
inlawrev-2784	139	4	supra	PERSON
inlawrev-2784	139	5	26	CARDINAL
inlawrev-2784	139	6	23	CARDINAL
inlawrev-2784	140	1	2518	CARDINAL
inlawrev-2784	140	2	1987	DATE
inlawrev-2784	141	1	1	CARDINAL
inlawrev-2784	141	2	2	CARDINAL
inlawrev-2784	141	3	9 months	DATE
inlawrev-2784	141	4	the day	DATE
inlawrev-2784	141	5	age 21	DATE
inlawrev-2784	141	6	3	CARDINAL
inlawrev-2784	141	7	4	CARDINAL
inlawrev-2784	142	1	1	CARDINAL
inlawrev-2784	144	1	2	CARDINAL
inlawrev-2784	145	1	3	CARDINAL
inlawrev-2784	146	1	675	CARDINAL
inlawrev-2784	146	2	1977.32	CARDINAL
inlawrev-2784	146	3	section 2518	LAW
inlawrev-2784	146	4	section 2511	LAW
inlawrev-2784	148	1	3	CARDINAL
inlawrev-2784	148	2	section 2518	LAW
inlawrev-2784	149	1	two	CARDINAL
inlawrev-2784	149	2	2518	CARDINAL
inlawrev-2784	149	3	nine-month	DATE
inlawrev-2784	149	4	section 251 1.^^	LAW
inlawrev-2784	149	5	section 2511	LAW
inlawrev-2784	149	6	nine-month	DATE
inlawrev-2784	149	7	section 2518	LAW
inlawrev-2784	150	1	one	CARDINAL
inlawrev-2784	150	2	congress	ORG
inlawrev-2784	150	3	section 2518	LAW
inlawrev-2784	151	1	section 2518,3^	LAW
inlawrev-2784	151	2	congress	ORG
inlawrev-2784	151	3	section 2518	LAW
inlawrev-2784	151	4	1981	DATE
inlawrev-2784	152	1	2	CARDINAL
inlawrev-2784	152	2	3	CARDINAL
inlawrev-2784	153	1	1380	CARDINAL
inlawrev-2784	153	2	94th	LAW
inlawrev-2784	153	3	2d	CARDINAL
inlawrev-2784	154	1	66-67	CARDINAL
inlawrev-2784	154	2	1976	DATE
inlawrev-2784	154	3	u.s.	GPE
inlawrev-2784	155	1	3356	DATE
inlawrev-2784	155	2	3420	CARDINAL
inlawrev-2784	158	1	1987	DATE
inlawrev-2784	159	1	supra	PERSON
inlawrev-2784	159	2	31	CARDINAL
inlawrev-2784	160	1	2518(b)(3	CARDINAL
inlawrev-2784	161	1	supra	PERSON
inlawrev-2784	161	2	31	CARDINAL
inlawrev-2784	164	1	supra	PERSON
inlawrev-2784	164	2	31	CARDINAL
inlawrev-2784	165	1	2518(b)(2	CARDINAL
inlawrev-2784	166	1	supra	PERSON
inlawrev-2784	166	2	31	CARDINAL
inlawrev-2784	167	1	nine months	DATE
inlawrev-2784	167	2	21 years of age	DATE
inlawrev-2784	168	1	2518(b)(2)(b	CARDINAL
inlawrev-2784	171	1	1987	DATE
inlawrev-2784	172	1	1380	CARDINAL
inlawrev-2784	172	2	32	CARDINAL
inlawrev-2784	172	3	66-67	CARDINAL
inlawrev-2784	173	1	supra	PERSON
inlawrev-2784	173	2	31	CARDINAL
inlawrev-2784	175	1	2518(c)(3	CARDINAL
inlawrev-2784	175	2	1987	DATE
inlawrev-2784	176	1	supra	PERSON
inlawrev-2784	176	2	31	CARDINAL
inlawrev-2784	177	1	1981	DATE
inlawrev-2784	178	1	congress	ORG
inlawrev-2784	179	1	s.	PERSON
inlawrev-2784	181	1	144	CARDINAL
inlawrev-2784	182	1	142	CARDINAL
inlawrev-2784	182	2	1981	DATE
inlawrev-2784	182	3	u.s.	GPE
inlawrev-2784	182	4	cong. & admin	ORG
inlawrev-2784	183	1	108	CARDINAL
inlawrev-2784	183	2	241	CARDINAL
inlawrev-2784	184	1	hereinafter s.	PERSON
inlawrev-2784	186	1	144	CARDINAL
inlawrev-2784	187	1	senate	ORG
inlawrev-2784	187	2	section 2518	LAW
inlawrev-2784	188	1	congress	ORG
inlawrev-2784	188	2	section 2518	LAW
inlawrev-2784	188	3	676	CARDINAL
inlawrev-2784	188	4	indiana	GPE
inlawrev-2784	190	1	21:669	CARDINAL
inlawrev-2784	190	2	section 2518	LAW
inlawrev-2784	190	3	1	CARDINAL
inlawrev-2784	190	4	25.2518-2(d)(3).—prior	DATE
inlawrev-2784	190	5	section 2518	LAW
inlawrev-2784	190	6	1986/	CARDINAL
inlawrev-2784	190	7	section 2518	LAW
inlawrev-2784	190	8	25.25	CARDINAL
inlawrev-2784	191	1	section 2518	LAW
inlawrev-2784	191	2	9 months	DATE
inlawrev-2784	191	3	2518(b)/2	DATE
inlawrev-2784	191	4	nine months	DATE
inlawrev-2784	191	5	1979/^	CARDINAL
inlawrev-2784	191	6	1963	DATE
inlawrev-2784	193	1	oklahoma	GPE
inlawrev-2784	196	1	section 2518	LAW
inlawrev-2784	199	1	99-100	CARDINAL
inlawrev-2784	199	2	1981	DATE
inlawrev-2784	200	1	104-07	DATE
inlawrev-2784	203	1	28,366	CARDINAL
inlawrev-2784	203	2	1986	DATE
inlawrev-2784	207	1	25.2518-2(d)(3	CARDINAL
inlawrev-2784	207	2	45	CARDINAL
inlawrev-2784	209	1	48,922	CARDINAL
inlawrev-2784	209	2	48,927	CARDINAL
inlawrev-2784	209	3	1980	DATE
inlawrev-2784	212	1	ltr	PERSON
inlawrev-2784	214	1	81	CARDINAL
inlawrev-2784	214	2	june 29, 1981	DATE
inlawrev-2784	216	1	•'clovis v. clovis	PERSON
inlawrev-2784	216	2	460	CARDINAL
inlawrev-2784	216	3	878	CARDINAL
inlawrev-2784	216	4	1969	DATE
inlawrev-2784	218	1	ltr	PERSON
inlawrev-2784	220	1	81	CARDINAL
inlawrev-2784	220	2	june 29, 1981	DATE
inlawrev-2784	221	1	1988	DATE
inlawrev-2784	221	2	611	CARDINAL
inlawrev-2784	221	3	oklahoma	GPE
inlawrev-2784	224	1	first	ORDINAL
inlawrev-2784	226	1	the oklahoma court's	ORG
inlawrev-2784	227	1	nine-month	DATE
inlawrev-2784	228	1	nine-month	DATE
inlawrev-2784	229	1	one	CARDINAL
inlawrev-2784	232	1	81	CARDINAL
inlawrev-2784	232	2	june 29, 1981	DATE
inlawrev-2784	232	3	clovis v. clovis	PERSON
inlawrev-2784	232	4	460	CARDINAL
inlawrev-2784	232	5	878	CARDINAL
inlawrev-2784	232	6	881	CARDINAL
inlawrev-2784	232	7	1969	DATE
inlawrev-2784	233	1	26	CARDINAL
inlawrev-2784	233	2	62-65	CARDINAL
inlawrev-2784	233	3	18	CARDINAL
inlawrev-2784	233	4	creighton l. rev	PERSON
inlawrev-2784	233	5	333	CARDINAL
inlawrev-2784	233	6	337	CARDINAL
inlawrev-2784	233	7	1985	DATE
inlawrev-2784	233	8	irs	ORG
inlawrev-2784	235	1	ltr	PERSON
inlawrev-2784	236	1	81	CARDINAL
inlawrev-2784	236	2	june 29, 1981	DATE
inlawrev-2784	237	1	47	DATE
inlawrev-2784	237	2	339	CARDINAL
inlawrev-2784	239	1	339	CARDINAL
inlawrev-2784	240	1	79	CARDINAL
inlawrev-2784	240	2	79	CARDINAL
inlawrev-2784	240	3	30, 1978	DATE
inlawrev-2784	240	4	79	CARDINAL
inlawrev-2784	240	5	78	CARDINAL
inlawrev-2784	240	6	april 14, 1978	DATE
inlawrev-2784	241	1	irs	ORG
inlawrev-2784	241	2	section 2518	LAW
inlawrev-2784	242	1	57	CARDINAL
inlawrev-2784	243	1	678	CARDINAL
inlawrev-2784	243	2	indiana	GPE
inlawrev-2784	244	1	2	CARDINAL
inlawrev-2784	244	2	treasury	ORG
inlawrev-2784	244	3	25.25	CARDINAL
inlawrev-2784	244	4	25.2518	CARDINAL
inlawrev-2784	245	1	section 2518(a	LAW
inlawrev-2784	245	2	no later than 9 months	DATE
inlawrev-2784	246	1	more than 9 months	DATE
inlawrev-2784	248	1	one	CARDINAL
inlawrev-2784	248	2	irs	ORG
inlawrev-2784	252	1	25.2518-2(d)(3	CARDINAL
inlawrev-2784	252	2	45	CARDINAL
inlawrev-2784	254	1	48,922	CARDINAL
inlawrev-2784	254	2	1980	DATE
inlawrev-2784	255	1	42	CARDINAL
inlawrev-2784	258	1	25.2518-2(c)(4)(i	CARDINAL
inlawrev-2784	259	1	between the years of 1976-82	DATE
inlawrev-2784	259	2	1982	DATE
inlawrev-2784	260	1	1976	DATE
inlawrev-2784	260	2	1982	DATE
inlawrev-2784	260	3	section 2515	LAW
inlawrev-2784	260	4	no later than 9 months	DATE
inlawrev-2784	260	5	first	ORDINAL
inlawrev-2784	261	1	before 1982	DATE
inlawrev-2784	261	2	one-half	CARDINAL
inlawrev-2784	261	3	1981	DATE
inlawrev-2784	262	1	42	CARDINAL
inlawrev-2784	263	1	47	DATE
inlawrev-2784	263	2	338	CARDINAL
inlawrev-2784	267	1	25.25	CARDINAL
inlawrev-2784	267	2	45	CARDINAL
inlawrev-2784	269	1	48,926	CARDINAL
inlawrev-2784	269	2	1980	DATE
inlawrev-2784	270	1	42	CARDINAL
inlawrev-2784	271	1	16-17	CARDINAL
inlawrev-2784	271	2	kennedy v. commissioner	PERSON
inlawrev-2784	271	3	804 f.2d	MONEY
inlawrev-2784	271	4	7th	ORDINAL
inlawrev-2784	271	5	1988	DATE
inlawrev-2784	271	6	679	CARDINAL
inlawrev-2784	271	7	25.2518-2(d)(i	CARDINAL
inlawrev-2784	272	1	irs	ORG
inlawrev-2784	273	1	one	CARDINAL
inlawrev-2784	275	1	nine months	DATE
inlawrev-2784	276	1	irs	ORG
inlawrev-2784	277	1	irs	ORG
inlawrev-2784	277	2	nine months	DATE
inlawrev-2784	278	1	irs	ORG
inlawrev-2784	281	1	three months	DATE
inlawrev-2784	281	2	seventh	ORDINAL
inlawrev-2784	281	3	kennedy v. commissioner,^^	PERSON
inlawrev-2784	281	4	1986	DATE
inlawrev-2784	282	1	33349-83	DATE
inlawrev-2784	282	2	2518(c)(1	CARDINAL
inlawrev-2784	283	1	one	CARDINAL
inlawrev-2784	284	1	supra	PERSON
inlawrev-2784	284	2	49	CARDINAL
inlawrev-2784	287	1	25.25	CARDINAL
inlawrev-2784	287	2	1986	DATE
inlawrev-2784	289	1	25,2518-2(c)(4)(i	TIME
inlawrev-2784	291	1	52	CARDINAL
inlawrev-2784	292	1	'51	DATE
inlawrev-2784	292	2	fed	ORG
inlawrev-2784	294	1	28,365	CARDINAL
inlawrev-2784	294	2	28,366	CARDINAL
inlawrev-2784	294	3	1986	DATE
inlawrev-2784	295	1	51	CARDINAL
inlawrev-2784	296	1	cch	PERSON
inlawrev-2784	296	2	232	CARDINAL
inlawrev-2784	297	1	804 f.2d	MONEY
inlawrev-2784	297	2	7th	ORDINAL
inlawrev-2784	297	3	1986	DATE
inlawrev-2784	299	1	fed	ORG
inlawrev-2784	301	1	28,365	CARDINAL
inlawrev-2784	301	2	28,366	CARDINAL
inlawrev-2784	301	3	1986	DATE
inlawrev-2784	302	1	804 f.2d	MONEY
inlawrev-2784	302	2	7th	ORDINAL
inlawrev-2784	302	3	1986	DATE
inlawrev-2784	303	1	indiana	GPE
inlawrev-2784	304	1	21:669	CARDINAL
inlawrev-2784	304	2	kennedy	PERSON
inlawrev-2784	304	3	3	CARDINAL
inlawrev-2784	306	1	1932	DATE
inlawrev-2784	306	2	the united states supreme court	ORG
inlawrev-2784	306	3	gwinn v. commissioner,^^	PERSON
inlawrev-2784	311	1	1335-36	DATE
inlawrev-2784	314	1	28,365	CARDINAL
inlawrev-2784	314	2	28,366	CARDINAL
inlawrev-2784	314	3	1986	DATE
inlawrev-2784	315	1	47	DATE
inlawrev-2784	315	2	339-40	CARDINAL
inlawrev-2784	316	1	340	CARDINAL
inlawrev-2784	317	1	^«287	GPE
inlawrev-2784	317	2	224	CARDINAL
inlawrev-2784	317	3	1932	DATE
inlawrev-2784	319	1	228	CARDINAL
inlawrev-2784	320	1	gwinn	PERSON
inlawrev-2784	320	2	1915	DATE
inlawrev-2784	322	1	1916	DATE
inlawrev-2784	322	2	1924	DATE
inlawrev-2784	323	1	one	CARDINAL
inlawrev-2784	323	2	1924	DATE
inlawrev-2784	323	3	four months	DATE
inlawrev-2784	323	4	26	CARDINAL
inlawrev-2784	324	1	1094	DATE
inlawrev-2784	325	1	one-half	CARDINAL
inlawrev-2784	326	1	1924	DATE
inlawrev-2784	326	2	1916	DATE
inlawrev-2784	327	1	one	CARDINAL
inlawrev-2784	328	1	47	DATE
inlawrev-2784	328	2	340	CARDINAL
inlawrev-2784	328	3	graham v. allen	PERSON
inlawrev-2784	328	4	11	CARDINAL
inlawrev-2784	329	1	207	CARDINAL
inlawrev-2784	329	2	463	CARDINAL
inlawrev-2784	329	3	102	CARDINAL
inlawrev-2784	329	4	1970	DATE
inlawrev-2784	329	5	swartzbaugh v. sampson	PERSON
inlawrev-2784	329	6	11	CARDINAL
inlawrev-2784	331	1	2d 451	DATE
inlawrev-2784	331	2	54	CARDINAL
inlawrev-2784	331	3	73	CARDINAL
inlawrev-2784	331	4	351	CARDINAL
inlawrev-2784	332	1	96	CARDINAL
inlawrev-2784	332	2	184 n.e	QUANTITY
inlawrev-2784	332	3	209	CARDINAL
inlawrev-2784	332	4	1932	DATE
inlawrev-2784	332	5	pistole v. lanier	PERSON
inlawrev-2784	332	6	214	CARDINAL
inlawrev-2784	332	7	290	CARDINAL
inlawrev-2784	332	8	283	CARDINAL
inlawrev-2784	333	1	kahnovsky v. kahnovsky	PERSON
inlawrev-2784	333	2	67	CARDINAL
inlawrev-2784	333	3	208	CARDINAL
inlawrev-2784	333	4	21	CARDINAL
inlawrev-2784	333	5	569	CARDINAL
inlawrev-2784	334	1	91	CARDINAL
inlawrev-2784	336	1	2d 328	DATE
inlawrev-2784	336	2	204	CARDINAL
inlawrev-2784	336	3	950	CARDINAL
inlawrev-2784	336	4	953	CARDINAL
inlawrev-2784	336	5	1949	DATE
inlawrev-2784	336	6	1988	DATE
inlawrev-2784	336	7	681	CARDINAL
inlawrev-2784	338	1	irs	ORG
inlawrev-2784	338	2	gwinn	PERSON
inlawrev-2784	339	1	the 1939	DATE
inlawrev-2784	339	2	united states	GPE
inlawrev-2784	339	3	jacobs^^	CARDINAL
inlawrev-2784	339	4	one	CARDINAL
inlawrev-2784	340	1	47	DATE
inlawrev-2784	340	2	341	CARDINAL
inlawrev-2784	340	3	graham v. allen	PERSON
inlawrev-2784	340	4	11	CARDINAL
inlawrev-2784	341	1	207	CARDINAL
inlawrev-2784	341	2	209	CARDINAL
inlawrev-2784	341	3	463	CARDINAL
inlawrev-2784	341	4	102	CARDINAL
inlawrev-2784	341	5	104	CARDINAL
inlawrev-2784	341	6	1970	DATE
inlawrev-2784	341	7	swartzbaugh v. sampson	PERSON
inlawrev-2784	341	8	11	CARDINAL
inlawrev-2784	343	1	2d 451	DATE
inlawrev-2784	343	2	458	CARDINAL
inlawrev-2784	343	3	54	CARDINAL
inlawrev-2784	343	4	73	CARDINAL
inlawrev-2784	343	5	77	DATE
inlawrev-2784	343	6	1936	DATE
inlawrev-2784	344	1	reiger v. bruce	PERSON
inlawrev-2784	344	2	322	CARDINAL
inlawrev-2784	346	1	689	CARDINAL
inlawrev-2784	346	2	54	CARDINAL
inlawrev-2784	346	3	770	CARDINAL
inlawrev-2784	346	4	1944	DATE
inlawrev-2784	348	1	national gas & co.	ORG
inlawrev-2784	349	1	20 111	CARDINAL
inlawrev-2784	351	1	2d 332	DATE
inlawrev-2784	351	2	335	CARDINAL
inlawrev-2784	351	3	155	CARDINAL
inlawrev-2784	351	4	848	CARDINAL
inlawrev-2784	351	5	849	CARDINAL
inlawrev-2784	351	6	1959	DATE
inlawrev-2784	352	1	^^uchtmann	ORG
inlawrev-2784	352	2	47	DATE
inlawrev-2784	352	3	341	CARDINAL
inlawrev-2784	356	1	first	ORDINAL
inlawrev-2784	358	1	uchtmann & hartnell	ORG
inlawrev-2784	358	2	22	CARDINAL
inlawrev-2784	359	1	l. rev	PERSON
inlawrev-2784	359	2	987	CARDINAL
inlawrev-2784	359	3	1003	CARDINAL
inlawrev-2784	359	4	1980	DATE
inlawrev-2784	359	5	mattis	GPE
inlawrev-2784	359	6	1977	DATE
inlawrev-2784	359	7	s. iii.	PERSON
inlawrev-2784	361	1	27	CARDINAL
inlawrev-2784	361	2	45	CARDINAL
inlawrev-2784	361	3	^^uchtmann	ORG
inlawrev-2784	361	4	47	DATE
inlawrev-2784	361	5	341	CARDINAL
inlawrev-2784	362	1	supra	PERSON
inlawrev-2784	362	2	69	CARDINAL
inlawrev-2784	363	1	306	CARDINAL
inlawrev-2784	363	2	363	CARDINAL
inlawrev-2784	364	1	682	CARDINAL
inlawrev-2784	364	2	indiana	GPE
inlawrev-2784	364	3	21:669	CARDINAL
inlawrev-2784	365	1	first	ORDINAL
inlawrev-2784	367	1	section 2518	LAW
inlawrev-2784	368	1	c. irs\s	PERSON
inlawrev-2784	368	2	2518	CARDINAL
inlawrev-2784	368	3	three	CARDINAL
inlawrev-2784	368	4	section 2518	LAW
inlawrev-2784	369	1	first	ORDINAL
inlawrev-2784	369	2	nine-month	DATE
inlawrev-2784	370	1	second	ORDINAL
inlawrev-2784	370	2	section 2518	LAW
inlawrev-2784	370	3	section 2518	LAW
inlawrev-2784	370	4	third	ORDINAL
inlawrev-2784	371	1	1	CARDINAL
inlawrev-2784	371	2	transfer.—when	ORG
inlawrev-2784	372	1	later than nine months	DATE
inlawrev-2784	372	2	the day	DATE
inlawrev-2784	373	1	9-month	DATE
inlawrev-2784	373	2	371	CARDINAL
inlawrev-2784	375	1	2518(b)(2	CARDINAL
inlawrev-2784	375	2	1987	DATE
inlawrev-2784	376	1	31	CARDINAL
inlawrev-2784	377	1	80	CARDINAL
inlawrev-2784	380	1	1380	CARDINAL
inlawrev-2784	380	2	32	CARDINAL
inlawrev-2784	380	3	66-67	CARDINAL
inlawrev-2784	381	1	94	CARDINAL
inlawrev-2784	382	1	108	CARDINAL
inlawrev-2784	384	1	1380	CARDINAL
inlawrev-2784	384	2	32	CARDINAL
inlawrev-2784	384	3	67	CARDINAL
inlawrev-2784	386	1	1988	DATE
inlawrev-2784	386	2	683	CARDINAL
inlawrev-2784	386	3	one-half	CARDINAL
inlawrev-2784	386	4	one-half	CARDINAL
inlawrev-2784	387	1	one	CARDINAL
inlawrev-2784	388	1	congress	ORG
inlawrev-2784	388	2	nine months	DATE
inlawrev-2784	388	3	one-half	CARDINAL
inlawrev-2784	389	1	nine months	DATE
inlawrev-2784	390	1	nine months	DATE
inlawrev-2784	391	1	1380	CARDINAL
inlawrev-2784	391	2	1236	CARDINAL
inlawrev-2784	391	3	94th	LAW
inlawrev-2784	392	1	2d	CARDINAL
inlawrev-2784	393	1	607,623.24	CARDINAL
inlawrev-2784	393	2	1976	DATE
inlawrev-2784	393	3	u.s.	GPE
inlawrev-2784	394	1	4262	CARDINAL
inlawrev-2784	394	2	4266	DATE
inlawrev-2784	396	1	2511	DATE
inlawrev-2784	396	2	2512	CARDINAL
inlawrev-2784	396	3	1987	DATE
inlawrev-2784	399	1	2040	CARDINAL
inlawrev-2784	399	2	1987	DATE
inlawrev-2784	403	1	nine months	DATE
inlawrev-2784	403	2	nine months	DATE
inlawrev-2784	405	1	2040(b)(1	CARDINAL
inlawrev-2784	405	2	1987	DATE
inlawrev-2784	405	3	only one-half	CARDINAL
inlawrev-2784	409	1	2040(b)(2	CARDINAL
inlawrev-2784	409	2	1987	DATE
inlawrev-2784	410	1	supra	PERSON
inlawrev-2784	410	2	80	CARDINAL
inlawrev-2784	410	3	one-half	CARDINAL
inlawrev-2784	410	4	one-half	CARDINAL
inlawrev-2784	410	5	first	ORDINAL
inlawrev-2784	411	1	47	DATE
inlawrev-2784	411	2	343	CARDINAL
inlawrev-2784	412	1	684	CARDINAL
inlawrev-2784	412	2	indiana	GPE
inlawrev-2784	412	3	21:669	CARDINAL
inlawrev-2784	413	1	the american bar association	ORG
inlawrev-2784	413	2	1974-2	DATE
inlawrev-2784	413	3	nine months	DATE
inlawrev-2784	414	1	no later than nine months	DATE
inlawrev-2784	416	1	one	CARDINAL
inlawrev-2784	416	2	1986	DATE
inlawrev-2784	416	3	25.2518-1	CARDINAL
inlawrev-2784	416	4	25.2518	CARDINAL
inlawrev-2784	416	5	december 31	DATE
inlawrev-2784	416	6	1976."^^	CARDINAL
inlawrev-2784	416	7	tenancy,^	PERSON
inlawrev-2784	416	8	nine-month	DATE
inlawrev-2784	417	1	regulations^^	CARDINAL
inlawrev-2784	418	1	1380	CARDINAL
inlawrev-2784	418	2	32	CARDINAL
inlawrev-2784	418	3	66	CARDINAL
inlawrev-2784	419	1	1974-2	DATE
inlawrev-2784	419	2	27	CARDINAL
inlawrev-2784	420	1	818	CARDINAL
inlawrev-2784	420	2	820	CARDINAL
inlawrev-2784	420	3	1973	DATE
inlawrev-2784	423	1	25.2518-l(a)(l	DATE
inlawrev-2784	423	2	1986	DATE
inlawrev-2784	428	1	81	CARDINAL
inlawrev-2784	428	2	june 29, 1981	DATE
inlawrev-2784	428	3	9-month	DATE
inlawrev-2784	428	4	section 2518	LAW
inlawrev-2784	429	1	irs	ORG
inlawrev-2784	429	2	1963	DATE
inlawrev-2784	429	3	2511	DATE
inlawrev-2784	429	4	section 2518	LAW
inlawrev-2784	430	1	one	CARDINAL
inlawrev-2784	431	1	1380	CARDINAL
inlawrev-2784	431	2	32	CARDINAL
inlawrev-2784	431	3	67	DATE
inlawrev-2784	432	1	december 31, 1976	DATE
inlawrev-2784	436	1	25.25	CARDINAL
inlawrev-2784	436	2	1986	DATE
inlawrev-2784	437	1	166	CARDINAL
inlawrev-2784	440	1	25.2518-2(c)(4)(i	CARDINAL
inlawrev-2784	440	2	1986	DATE
inlawrev-2784	441	1	52	CARDINAL
inlawrev-2784	444	1	25.25	CARDINAL
inlawrev-2784	444	2	1986	DATE
inlawrev-2784	445	1	166	CARDINAL
inlawrev-2784	446	1	1988	DATE
inlawrev-2784	446	2	685	CARDINAL
inlawrev-2784	446	3	seventh	ORDINAL
inlawrev-2784	446	4	kennedy	PERSON
inlawrev-2784	447	1	2	CARDINAL
inlawrev-2784	447	2	section 2518	LAW
inlawrev-2784	447	3	section 2518 states	ORG
inlawrev-2784	447	4	congress	ORG
inlawrev-2784	447	5	section 2518	LAW
inlawrev-2784	448	1	section 25.25	LAW
inlawrev-2784	448	2	section 2518(b)(4	LAW
inlawrev-2784	448	3	congress	ORG
inlawrev-2784	448	4	1981	DATE
inlawrev-2784	448	5	congress	ORG
inlawrev-2784	448	6	section 2518	LAW
inlawrev-2784	451	1	1986	DATE
inlawrev-2784	452	1	1982	DATE
inlawrev-2784	452	2	804	CARDINAL
inlawrev-2784	452	3	1332	DATE
inlawrev-2784	452	4	1335	DATE
inlawrev-2784	452	5	7th	ORDINAL
inlawrev-2784	452	6	1986	DATE
inlawrev-2784	455	1	25.251	CARDINAL
inlawrev-2784	455	2	1986	DATE
inlawrev-2784	456	1	supra	PERSON
inlawrev-2784	456	2	26	CARDINAL
inlawrev-2784	460	1	144	CARDINAL
inlawrev-2784	460	2	40	CARDINAL
inlawrev-2784	460	3	142	CARDINAL
inlawrev-2784	461	1	201	CARDINAL
inlawrev-2784	461	2	97th	CARDINAL
inlawrev-2784	463	1	190	CARDINAL
inlawrev-2784	463	2	1981	DATE
inlawrev-2784	467	1	25.2518-l(c)(l	QUANTITY
inlawrev-2784	467	2	45	CARDINAL
inlawrev-2784	469	1	48,922	CARDINAL
inlawrev-2784	469	2	1980	DATE
inlawrev-2784	471	1	2518(b)(4	CARDINAL
inlawrev-2784	471	2	1987	DATE
inlawrev-2784	472	1	supra	PERSON
inlawrev-2784	472	2	31	CARDINAL
inlawrev-2784	473	1	martin	PERSON
inlawrev-2784	473	2	46	CARDINAL
inlawrev-2784	474	1	l. rev	PERSON
inlawrev-2784	474	2	316	CARDINAL
inlawrev-2784	474	3	323	CARDINAL
inlawrev-2784	476	1	2518(c)(3	CARDINAL
inlawrev-2784	476	2	1987	DATE
inlawrev-2784	476	3	erta	PERSON
inlawrev-2784	477	1	supra	PERSON
inlawrev-2784	477	2	31	CARDINAL
inlawrev-2784	479	1	2518(c)(3	CARDINAL
inlawrev-2784	479	2	1987	DATE
inlawrev-2784	480	1	supra	PERSON
inlawrev-2784	480	2	31	CARDINAL
inlawrev-2784	481	1	one	CARDINAL
inlawrev-2784	482	1	2518(c)(1	CARDINAL
inlawrev-2784	483	1	one	CARDINAL
inlawrev-2784	483	2	congress	ORG
inlawrev-2784	484	1	morris	PERSON
inlawrev-2784	484	2	supra	PERSON
inlawrev-2784	484	3	26	CARDINAL
inlawrev-2784	484	4	62	CARDINAL
inlawrev-2784	484	5	o'treas	GPE
inlawrev-2784	486	1	25.2518	CARDINAL
inlawrev-2784	486	2	1986	DATE
inlawrev-2784	487	1	51	CARDINAL
inlawrev-2784	489	1	28,366	CARDINAL
inlawrev-2784	489	2	1986	DATE
inlawrev-2784	490	1	686	CARDINAL
inlawrev-2784	490	2	indiana	GPE
inlawrev-2784	491	1	21:669	CARDINAL
inlawrev-2784	491	2	section 2518	LAW
inlawrev-2784	493	1	1981	DATE
inlawrev-2784	493	2	1981	DATE
inlawrev-2784	493	3	section 2518(c)(3	LAW
inlawrev-2784	494	1	03	CARDINAL
inlawrev-2784	495	1	one	CARDINAL
inlawrev-2784	497	1	section 2518	LAW
inlawrev-2784	497	2	section 2518	LAW
inlawrev-2784	500	1	1986	DATE
inlawrev-2784	503	1	1986	DATE
inlawrev-2784	504	1	supra	PERSON
inlawrev-2784	504	2	26	CARDINAL
inlawrev-2784	505	1	47	DATE
inlawrev-2784	505	2	342	CARDINAL
inlawrev-2784	505	3	ark	GPE
inlawrev-2784	506	1	ann	PERSON
inlawrev-2784	507	1	62-3202(d	CARDINAL
inlawrev-2784	507	2	supp	GPE
inlawrev-2784	507	3	1983	DATE
inlawrev-2784	507	4	conn	GPE
inlawrev-2784	508	1	ann	PERSON
inlawrev-2784	509	1	45-300	CARDINAL
inlawrev-2784	509	2	1984	DATE
inlawrev-2784	509	3	hawaii rev	GPE
inlawrev-2784	510	1	560:2-801	CARDINAL
inlawrev-2784	510	2	1976 & supp	DATE
inlawrev-2784	511	1	1983	DATE
inlawrev-2784	512	1	idaho	GPE
inlawrev-2784	512	2	1979	DATE
inlawrev-2784	514	1	ann	PERSON
inlawrev-2784	516	1	18a	CARDINAL
inlawrev-2784	516	2	2-801(c	CARDINAL
inlawrev-2784	516	3	1981	DATE
inlawrev-2784	518	1	ch	PERSON
inlawrev-2784	518	2	191a	CARDINAL
inlawrev-2784	518	3	2	CARDINAL
inlawrev-2784	518	4	neb.	GPE
inlawrev-2784	519	1	30-2352(a	TIME
inlawrev-2784	519	2	1979	DATE
inlawrev-2784	519	3	s.d.	GPE
inlawrev-2784	520	1	43	CARDINAL
inlawrev-2784	520	2	1983	DATE
inlawrev-2784	520	3	utah	GPE
inlawrev-2784	520	4	ann	ORG
inlawrev-2784	521	1	75-2-802(1	CARDINAL
inlawrev-2784	521	2	1978	DATE
inlawrev-2784	522	1	1984	DATE
inlawrev-2784	524	1	the tax reform act of	LAW
inlawrev-2784	524	2	1976	DATE
inlawrev-2784	524	3	31	CARDINAL
inlawrev-2784	524	4	811	CARDINAL
inlawrev-2784	524	5	822	CARDINAL
inlawrev-2784	524	6	1979	DATE
inlawrev-2784	525	1	section 2518 disclaimersanything	LAW
inlawrev-2784	525	2	31	CARDINAL
inlawrev-2784	525	3	fla	GPE
inlawrev-2784	526	1	l. rev	PERSON
inlawrev-2784	526	2	188	CARDINAL
inlawrev-2784	527	1	209-10	CARDINAL
inlawrev-2784	529	1	*hoffman	PERSON
inlawrev-2784	529	2	united states	GPE
inlawrev-2784	529	3	85	CARDINAL
inlawrev-2784	529	4	u.s.	GPE
inlawrev-2784	529	5	90430	DATE
inlawrev-2784	529	6	d. neb	PERSON
inlawrev-2784	529	7	1985	DATE
inlawrev-2784	529	8	ferguson v. united states	ORG
inlawrev-2784	529	9	48	CARDINAL
inlawrev-2784	529	10	148,472	CARDINAL
inlawrev-2784	529	11	d. ariz	ORG
inlawrev-2784	529	12	1981	DATE
inlawrev-2784	530	1	117	CARDINAL
inlawrev-2784	531	1	1984	DATE
inlawrev-2784	531	2	mississippi	GPE
inlawrev-2784	531	3	new hampshire	GPE
inlawrev-2784	531	4	vermont	GPE
inlawrev-2784	532	1	47	DATE
inlawrev-2784	532	2	342	CARDINAL
inlawrev-2784	532	3	north carohna	PERSON
inlawrev-2784	533	1	89	CARDINAL
inlawrev-2784	533	2	550	CARDINAL
inlawrev-2784	533	3	1987	DATE
inlawrev-2784	534	1	199	CARDINAL
inlawrev-2784	535	1	1988	DATE
inlawrev-2784	535	2	687	CARDINAL
inlawrev-2784	536	1	3	CARDINAL
inlawrev-2784	537	1	irs	ORG
inlawrev-2784	541	1	1,200,000	MONEY
inlawrev-2784	541	2	zero	CARDINAL
inlawrev-2784	542	1	one-half	CARDINAL
inlawrev-2784	542	2	section 2518	LAW
inlawrev-2784	542	3	nine months	DATE
inlawrev-2784	543	1	235,000	MONEY
inlawrev-2784	543	2	one	CARDINAL
inlawrev-2784	543	3	the american law institute	ORG
inlawrev-2784	543	4	78	CARDINAL
inlawrev-2784	543	5	1969	DATE
inlawrev-2784	544	1	seven	CARDINAL
inlawrev-2784	545	1	1	CARDINAL
inlawrev-2784	545	2	2	CARDINAL
inlawrev-2784	545	3	3	CARDINAL
inlawrev-2784	545	4	4	CARDINAL
inlawrev-2784	545	5	5	CARDINAL
inlawrev-2784	545	6	6	CARDINAL
inlawrev-2784	545	7	7	CARDINAL
inlawrev-2784	548	1	supra	PERSON
inlawrev-2784	548	2	108	CARDINAL
inlawrev-2784	548	3	6	CARDINAL
inlawrev-2784	549	1	108	CARDINAL
inlawrev-2784	549	2	4	CARDINAL
inlawrev-2784	549	3	108	CARDINAL
inlawrev-2784	549	4	7	CARDINAL
inlawrev-2784	549	5	uchtmann & hartnell	ORG
inlawrev-2784	549	6	supra	PERSON
inlawrev-2784	549	7	72	DATE
inlawrev-2784	549	8	989	CARDINAL
inlawrev-2784	550	1	2	CARDINAL
inlawrev-2784	551	1	supra	PERSON
inlawrev-2784	551	2	21	CARDINAL
inlawrev-2784	552	1	supra	PERSON
inlawrev-2784	552	2	19-20	CARDINAL
inlawrev-2784	553	1	688	CARDINAL
inlawrev-2784	553	2	indiana	GPE
inlawrev-2784	555	1	21:669	CARDINAL
inlawrev-2784	556	1	section 2032a,''^	LAW
inlawrev-2784	557	1	congress	ORG
inlawrev-2784	559	1	congress	ORG
inlawrev-2784	560	1	section 2032a	DATE
inlawrev-2784	560	2	first	ORDINAL
inlawrev-2784	560	3	second	ORDINAL
inlawrev-2784	561	1	kennedy	PERSON
inlawrev-2784	561	2	nine-month	DATE
inlawrev-2784	561	3	one	CARDINAL
inlawrev-2784	562	1	irs	ORG
inlawrev-2784	563	1	kennedy	PERSON
inlawrev-2784	563	2	two	CARDINAL
inlawrev-2784	564	1	first	ORDINAL
inlawrev-2784	564	2	arizona	GPE
inlawrev-2784	564	3	ferguson	GPE
inlawrev-2784	564	4	united states	GPE
inlawrev-2784	565	1	^^'^	ORG
inlawrev-2784	565	2	one	CARDINAL
inlawrev-2784	565	3	1977	DATE
inlawrev-2784	565	4	2518	CARDINAL
inlawrev-2784	565	5	section 2511	LAW
inlawrev-2784	566	1	arizona	GPE
inlawrev-2784	566	2	47	DATE
inlawrev-2784	566	3	350	CARDINAL
inlawrev-2784	567	1	347-50	CARDINAL
inlawrev-2784	569	1	2032a	DATE
inlawrev-2784	569	2	1987	DATE
inlawrev-2784	570	1	supra	PERSON
inlawrev-2784	570	2	43-50	CARDINAL
inlawrev-2784	572	1	6110a)(3	CARDINAL
inlawrev-2784	572	2	1987	DATE
inlawrev-2784	573	1	1 148,472	CARDINAL
inlawrev-2784	573	2	d. ariz	ORG
inlawrev-2784	573	3	1981	DATE
inlawrev-2784	574	1	1988	DATE
inlawrev-2784	574	2	689	CARDINAL
inlawrev-2784	576	1	one	CARDINAL
inlawrev-2784	579	1	ferguson	GPE
inlawrev-2784	579	2	1977	DATE
inlawrev-2784	579	3	1977	DATE
inlawrev-2784	579	4	section 2518	LAW
inlawrev-2784	580	1	kennedy	PERSON
inlawrev-2784	580	2	hoffman v. united states	PERSON
inlawrev-2784	581	1	hoffman	PERSON
inlawrev-2784	581	2	1943	DATE
inlawrev-2784	582	1	1979	DATE
inlawrev-2784	582	2	one-half	CARDINAL
inlawrev-2784	582	3	seven months	DATE
inlawrev-2784	583	1	the hoffman court	ORG
inlawrev-2784	583	2	section 25.25111(c	LAW
inlawrev-2784	583	3	1943	DATE
inlawrev-2784	585	1	26	CARDINAL
inlawrev-2784	585	2	64	DATE
inlawrev-2784	586	1	morris	PERSON
inlawrev-2784	587	1	ferguson	ORG
inlawrev-2784	587	2	26	CARDINAL
inlawrev-2784	587	3	65	CARDINAL
inlawrev-2784	588	1	u.s.	GPE
inlawrev-2784	589	1	1 90,430	CARDINAL
inlawrev-2784	589	2	d. neb.	ORG
inlawrev-2784	589	3	1985	DATE
inlawrev-2784	590	1	kennedy	PERSON
inlawrev-2784	590	2	ferguson	PERSON
inlawrev-2784	590	3	only one	CARDINAL
inlawrev-2784	590	4	one-half	CARDINAL
inlawrev-2784	593	1	25.251	CARDINAL
inlawrev-2784	593	2	1986	DATE
inlawrev-2784	594	1	supra	PERSON
inlawrev-2784	594	2	26	CARDINAL
inlawrev-2784	595	1	690	CARDINAL
inlawrev-2784	595	2	indiana	GPE
inlawrev-2784	595	3	21:669	CARDINAL
inlawrev-2784	595	4	nebraska	GPE
inlawrev-2784	595	5	section 2518	LAW
inlawrev-2784	596	1	nebraska	GPE
inlawrev-2784	596	2	nine months	DATE
inlawrev-2784	597	1	nebraska	ORG
inlawrev-2784	600	1	ferguson court's	ORG
inlawrev-2784	600	2	the hoffman court	ORG
inlawrev-2784	601	1	two	CARDINAL
inlawrev-2784	605	1	85	CARDINAL
inlawrev-2784	605	2	u.s.	GPE
inlawrev-2784	606	1	90,434	CARDINAL
inlawrev-2784	607	1	90,435	CARDINAL
inlawrev-2784	608	1	1988	DATE
inlawrev-2784	608	2	691	CARDINAL
inlawrev-2784	610	1	ferguson	PERSON
inlawrev-2784	611	1	one	CARDINAL
inlawrev-2784	611	2	congress	ORG
inlawrev-2784	611	3	section 2518	LAW
inlawrev-2784	611	4	congress	ORG
inlawrev-2784	612	1	nine months	DATE
inlawrev-2784	614	1	kennedy	PERSON
inlawrev-2784	614	2	a.	PERSON
inlawrev-2784	614	3	1953	DATE
inlawrev-2784	614	4	frank kennedy	PERSON
inlawrev-2784	614	5	160 acres	QUANTITY
inlawrev-2784	615	1	pearl kennedy	PERSON
inlawrev-2784	615	2	one-half	CARDINAL
inlawrev-2784	616	1	1978	DATE
inlawrev-2784	616	2	nine months	DATE
inlawrev-2784	617	1	illinois	GPE
inlawrev-2784	617	2	frank	PERSON
inlawrev-2784	617	3	kennedy	PERSON
inlawrev-2784	617	4	marsha	PERSON
inlawrev-2784	618	1	irs	ORG
inlawrev-2784	619	1	1982	DATE
inlawrev-2784	619	2	supreme court	ORG
inlawrev-2784	619	3	jewett v. commissioner	ORG
inlawrev-2784	625	1	5ee	ORDINAL
inlawrev-2784	625	2	94	CARDINAL
inlawrev-2784	626	1	kennedy v. commissioner	PERSON
inlawrev-2784	626	2	804	CARDINAL
inlawrev-2784	626	3	1332	DATE
inlawrev-2784	626	4	1333	DATE
inlawrev-2784	626	5	7th	ORDINAL
inlawrev-2784	626	6	1986	DATE
inlawrev-2784	627	1	frank	PERSON
inlawrev-2784	628	1	one	CARDINAL
inlawrev-2784	628	2	one-half	CARDINAL
inlawrev-2784	629	1	1954	DATE
inlawrev-2784	631	1	2515	CARDINAL
inlawrev-2784	631	2	1982	DATE
inlawrev-2784	634	1	1987	DATE
inlawrev-2784	635	1	1953	DATE
inlawrev-2784	636	1	804 f.2d	QUANTITY
inlawrev-2784	636	2	1333	DATE
inlawrev-2784	637	1	455	CARDINAL
inlawrev-2784	637	2	305	CARDINAL
inlawrev-2784	637	3	1982	DATE
inlawrev-2784	638	1	692	CARDINAL
inlawrev-2784	638	2	indiana	GPE
inlawrev-2784	639	1	21:669	CARDINAL
inlawrev-2784	639	2	1953	DATE
inlawrev-2784	640	1	seventh	ORDINAL
inlawrev-2784	640	2	first	ORDINAL
inlawrev-2784	641	1	seventh	ORDINAL
inlawrev-2784	641	2	jewett	GPE
inlawrev-2784	642	1	illinois state	GPE
inlawrev-2784	642	2	seventh	ORDINAL
inlawrev-2784	642	3	pearl kennedy	PERSON
inlawrev-2784	642	4	two	CARDINAL
inlawrev-2784	643	1	first	ORDINAL
inlawrev-2784	643	2	1953	DATE
inlawrev-2784	644	1	second	ORDINAL
inlawrev-2784	645	1	the half	CARDINAL
inlawrev-2784	645	2	1978	DATE
inlawrev-2784	645	3	1976	DATE
inlawrev-2784	646	1	the tax court	ORG
inlawrev-2784	646	2	section 2518	LAW
inlawrev-2784	646	3	march 9, 1987	DATE
inlawrev-2784	647	1	seventh	ORDINAL
inlawrev-2784	647	2	first	ORDINAL
inlawrev-2784	647	3	jewett	GPE
inlawrev-2784	648	1	the supreme court's	ORG
inlawrev-2784	648	2	jewett	GPE
inlawrev-2784	649	1	second	ORDINAL
inlawrev-2784	649	2	seventh	ORDINAL
inlawrev-2784	650	1	one	CARDINAL
inlawrev-2784	650	2	51	CARDINAL
inlawrev-2784	651	1	cch	PERSON
inlawrev-2784	651	2	232	CARDINAL
inlawrev-2784	652	1	804 f.2d	MONEY
inlawrev-2784	652	2	7th	ORDINAL
inlawrev-2784	652	3	1986	DATE
inlawrev-2784	653	1	804 f.2d	QUANTITY
inlawrev-2784	653	2	1336	CARDINAL
inlawrev-2784	654	1	march 9, 1987	DATE
inlawrev-2784	654	2	kennedy v. commissioner	PERSON
inlawrev-2784	654	3	804 f.2d	CARDINAL
inlawrev-2784	654	4	1322	CARDINAL
inlawrev-2784	654	5	7th	ORDINAL
inlawrev-2784	654	6	1986	DATE
inlawrev-2784	655	1	804 f.2d	QUANTITY
inlawrev-2784	655	2	1334	CARDINAL
inlawrev-2784	656	1	1335-36	DATE
inlawrev-2784	656	2	1988	DATE
inlawrev-2784	656	3	693 7	DATE
inlawrev-2784	657	1	jewett	GPE
inlawrev-2784	657	2	jewett	GPE
inlawrev-2784	657	3	four	CARDINAL
inlawrev-2784	657	4	jewett	PERSON
inlawrev-2784	658	1	kennedy	PERSON
inlawrev-2784	658	2	margaret weyerhauser jewett	PERSON
inlawrev-2784	658	3	jewett	NORP
inlawrev-2784	658	4	1939	DATE
inlawrev-2784	661	1	1972	DATE
inlawrev-2784	661	2	one	CARDINAL
inlawrev-2784	661	3	george jewett	PERSON
inlawrev-2784	662	1	jewett	NORP
inlawrev-2784	662	2	over $4 million	MONEY
inlawrev-2784	662	3	irs	ORG
inlawrev-2784	662	4	george's	ORG
inlawrev-2784	663	1	george	PERSON
inlawrev-2784	664	1	the supreme court	ORG
inlawrev-2784	665	1	george	PERSON
inlawrev-2784	665	2	1939	DATE
inlawrev-2784	665	3	jewett	PERSON
inlawrev-2784	666	1	1333	DATE
inlawrev-2784	667	1	1334	CARDINAL
inlawrev-2784	667	2	455	CARDINAL
inlawrev-2784	667	3	u.s.	GPE
inlawrev-2784	667	4	319	CARDINAL
inlawrev-2784	668	1	supreme court	ORG
inlawrev-2784	668	2	jewett	GPE
inlawrev-2784	668	3	eighth	ORDINAL
inlawrev-2784	668	4	480	CARDINAL
inlawrev-2784	668	5	57	DATE
inlawrev-2784	668	6	1973	DATE
inlawrev-2784	670	1	six months	DATE
inlawrev-2784	673	1	64	DATE
inlawrev-2784	674	1	eighth	ORDINAL
inlawrev-2784	674	2	1980	DATE
inlawrev-2784	674	3	cottrell v. commissioner	ORG
inlawrev-2784	674	4	628 f.2d	QUANTITY
inlawrev-2784	674	5	8th	ORDINAL
inlawrev-2784	674	6	1980	DATE
inlawrev-2784	675	1	1980	DATE
inlawrev-2784	675	2	ninth	ORDINAL
inlawrev-2784	675	3	jewett v. commissioner	GPE
inlawrev-2784	675	4	638 f.2d	MONEY
inlawrev-2784	675	5	93	CARDINAL
inlawrev-2784	675	6	9th	ORDINAL
inlawrev-2784	675	7	1980	DATE
inlawrev-2784	675	8	10	CARDINAL
inlawrev-2784	675	9	430	CARDINAL
inlawrev-2784	675	10	1978	DATE
inlawrev-2784	676	1	95-96	DATE
inlawrev-2784	677	1	the supreme court	ORG
inlawrev-2784	677	2	jewett	GPE
inlawrev-2784	677	3	june 1, 1981	DATE
inlawrev-2784	678	1	452	CARDINAL
inlawrev-2784	678	2	904	CARDINAL
inlawrev-2784	678	3	1981	DATE
inlawrev-2784	679	1	694	CARDINAL
inlawrev-2784	679	2	indiana	GPE
inlawrev-2784	680	1	21:669	CARDINAL
inlawrev-2784	680	2	seventh	ORDINAL
inlawrev-2784	680	3	kennedy	GPE
inlawrev-2784	680	4	jewett *'	ORG
inlawrev-2784	680	5	jl^	PERSON
inlawrev-2784	680	6	148	CARDINAL
inlawrev-2784	680	7	seventh	ORDINAL
inlawrev-2784	680	8	irs	ORG
inlawrev-2784	680	9	jewett	ORG
inlawrev-2784	680	10	pearl kennedy	PERSON
inlawrev-2784	681	1	jewett	GPE
inlawrev-2784	681	2	jewett	PERSON
inlawrev-2784	681	3	1939	DATE
inlawrev-2784	682	1	1939	DATE
inlawrev-2784	682	2	1972	DATE
inlawrev-2784	684	1	frank kennedy's	PERSON
inlawrev-2784	684	2	1953	DATE
inlawrev-2784	685	1	one-half	CARDINAL
inlawrev-2784	685	2	1953	DATE
inlawrev-2784	686	1	°	TIME
inlawrev-2784	686	2	1978	DATE
inlawrev-2784	688	1	1953	DATE
inlawrev-2784	688	2	less than half	CARDINAL
inlawrev-2784	688	3	more than 100	CARDINAL
inlawrev-2784	689	1	half	CARDINAL
inlawrev-2784	690	1	irs	ORG
inlawrev-2784	690	2	1953	DATE
inlawrev-2784	690	3	more than one-half	CARDINAL
inlawrev-2784	690	4	irs	ORG
inlawrev-2784	691	1	kennedy	PERSON
inlawrev-2784	691	2	jewett	GPE
inlawrev-2784	691	3	the supreme court's	ORG
inlawrev-2784	692	1	the jewett court's	ORG
inlawrev-2784	693	1	jewett	GPE
inlawrev-2784	693	2	jewett	PERSON
inlawrev-2784	693	3	1939	DATE
inlawrev-2784	693	4	george jewett	PERSON
inlawrev-2784	693	5	jewett iii	PERSON
inlawrev-2784	693	6	section 2511	LAW
inlawrev-2784	694	1	frank	PERSON
inlawrev-2784	694	2	1953	DATE
inlawrev-2784	694	3	one-half	CARDINAL
inlawrev-2784	695	1	kennedy v. commissioner	PERSON
inlawrev-2784	695	2	804	CARDINAL
inlawrev-2784	695	3	1332	DATE
inlawrev-2784	695	4	1334	CARDINAL
inlawrev-2784	695	5	7th	ORDINAL
inlawrev-2784	695	6	1986	DATE
inlawrev-2784	696	1	°	LANGUAGE
inlawrev-2784	696	2	1335	DATE
inlawrev-2784	697	1	800	CARDINAL
inlawrev-2784	697	2	649	CARDINAL
inlawrev-2784	697	3	653-54	CARDINAL
inlawrev-2784	697	4	7th	ORDINAL
inlawrev-2784	697	5	1986	DATE
inlawrev-2784	699	1	804	CARDINAL
inlawrev-2784	699	2	1335	DATE
inlawrev-2784	700	1	24	CARDINAL
inlawrev-2784	700	2	kennedy v. commissioner	PERSON
inlawrev-2784	700	3	804 f.2d	MONEY
inlawrev-2784	700	4	7th	ORDINAL
inlawrev-2784	700	5	1986	DATE
inlawrev-2784	700	6	33349-83	DATE
inlawrev-2784	701	1	1988	DATE
inlawrev-2784	701	2	695	CARDINAL
inlawrev-2784	701	3	one-half	CARDINAL
inlawrev-2784	701	4	1978.'^^	CARDINAL
inlawrev-2784	701	5	jewett	GPE
inlawrev-2784	701	6	1978	DATE
inlawrev-2784	701	7	nine-month	DATE
inlawrev-2784	701	8	section 2518	LAW
inlawrev-2784	702	1	section 2511	LAW
inlawrev-2784	702	2	december 1976	DATE
inlawrev-2784	702	3	section 2518	LAW
inlawrev-2784	702	4	december 1976	DATE
inlawrev-2784	703	1	irs	ORG
inlawrev-2784	703	2	section 2518	LAW
inlawrev-2784	703	3	nine-month	DATE
inlawrev-2784	703	4	section 2518.^^^	LAW
inlawrev-2784	703	5	the kennedy court's	ORG
inlawrev-2784	703	6	section 2518	LAW
inlawrev-2784	703	7	25.25	CARDINAL
inlawrev-2784	703	8	nine months	DATE
inlawrev-2784	705	1	2	CARDINAL
inlawrev-2784	705	2	kennedy	PERSON
inlawrev-2784	705	3	treasury	ORG
inlawrev-2784	705	4	half	CARDINAL
inlawrev-2784	707	1	804	CARDINAL
inlawrev-2784	707	2	1335	DATE
inlawrev-2784	708	1	108	CARDINAL
inlawrev-2784	708	2	86.2	CARDINAL
inlawrev-2784	708	3	1943	DATE
inlawrev-2784	708	4	84	CARDINAL
inlawrev-2784	709	1	24	CARDINAL
inlawrev-2784	709	2	kennedy v. commissioner	PERSON
inlawrev-2784	709	3	804 f.2d	MONEY
inlawrev-2784	709	4	7th	ORDINAL
inlawrev-2784	709	5	1986	DATE
inlawrev-2784	709	6	33349-83	DATE
inlawrev-2784	710	1	supra	PERSON
inlawrev-2784	710	2	80-81	CARDINAL
inlawrev-2784	711	1	supra	PERSON
inlawrev-2784	711	2	89	CARDINAL
inlawrev-2784	713	1	166	CARDINAL
inlawrev-2784	717	1	25.2518-2(c)(4)(i	CARDINAL
inlawrev-2784	717	2	52	CARDINAL
inlawrev-2784	718	1	804	CARDINAL
inlawrev-2784	718	2	1332	DATE
inlawrev-2784	718	3	1335	DATE
inlawrev-2784	718	4	7th	ORDINAL
inlawrev-2784	718	5	1986	DATE
inlawrev-2784	720	1	1987	DATE
inlawrev-2784	722	1	2041(a)(2	MONEY
inlawrev-2784	722	2	1987	DATE
inlawrev-2784	723	1	696	CARDINAL
inlawrev-2784	723	2	indiana	GPE
inlawrev-2784	724	1	21:669	CARDINAL
inlawrev-2784	725	1	section 2518	LAW
inlawrev-2784	725	2	9-month	DATE
inlawrev-2784	726	1	frank	PERSON
inlawrev-2784	726	2	nine months	DATE
inlawrev-2784	727	1	804	CARDINAL
inlawrev-2784	727	2	1335	DATE
inlawrev-2784	729	1	25.2518	CARDINAL
inlawrev-2784	731	1	9-month	DATE
inlawrev-2784	733	1	section 2503(b	LAW
inlawrev-2784	735	1	9-month	DATE
inlawrev-2784	736	1	9-month	DATE
inlawrev-2784	737	1	9-month	DATE
inlawrev-2784	738	1	9-month	DATE
inlawrev-2784	739	1	no later than 9 months	DATE
inlawrev-2784	740	1	section 2056(b)(7	LAW
inlawrev-2784	740	2	9 months	DATE
inlawrev-2784	740	3	9 months	DATE
inlawrev-2784	740	4	2519	DATE
inlawrev-2784	741	1	no later than 9 months	DATE
inlawrev-2784	742	1	no later than 9 months	DATE
inlawrev-2784	743	1	under 21 years of age	DATE
inlawrev-2784	744	1	804	CARDINAL
inlawrev-2784	744	2	1332	CARDINAL
inlawrev-2784	744	3	1336	DATE
inlawrev-2784	744	4	7th	ORDINAL
inlawrev-2784	744	5	1986	DATE
inlawrev-2784	745	1	1988	DATE
inlawrev-2784	745	2	697	CARDINAL
inlawrev-2784	745	3	the kennedy court	ORG
inlawrev-2784	747	1	nine months	DATE
inlawrev-2784	749	1	illinois	GPE
inlawrev-2784	750	1	one-half	CARDINAL
inlawrev-2784	752	1	half	CARDINAL
inlawrev-2784	754	1	two	CARDINAL
inlawrev-2784	755	1	first	ORDINAL
inlawrev-2784	755	2	one-half	CARDINAL
inlawrev-2784	755	3	1953	DATE
inlawrev-2784	755	4	second	ORDINAL
inlawrev-2784	755	5	1978	DATE
inlawrev-2784	756	1	the half	CARDINAL
inlawrev-2784	756	2	1978	DATE
inlawrev-2784	756	3	section 2518.'^^	LAW
inlawrev-2784	756	4	two	CARDINAL
inlawrev-2784	757	1	first	ORDINAL
inlawrev-2784	758	1	second	ORDINAL
inlawrev-2784	758	2	1335	DATE
inlawrev-2784	760	1	25.25	CARDINAL
inlawrev-2784	760	2	1986	DATE
inlawrev-2784	760	3	9	CARDINAL
inlawrev-2784	761	1	804	CARDINAL
inlawrev-2784	761	2	1335	DATE
inlawrev-2784	764	1	25.25	CARDINAL
inlawrev-2784	764	2	1986	DATE
inlawrev-2784	765	1	52	CARDINAL
inlawrev-2784	766	1	804	CARDINAL
inlawrev-2784	766	2	1335	DATE
inlawrev-2784	767	1	1336	CARDINAL
inlawrev-2784	770	1	25.25	CARDINAL
inlawrev-2784	770	2	1986	DATE
inlawrev-2784	771	1	166	CARDINAL
inlawrev-2784	774	1	25.2518-2(c)(4)(i	CARDINAL
inlawrev-2784	774	2	1986	DATE
inlawrev-2784	775	1	52	CARDINAL
inlawrev-2784	776	1	698	CARDINAL
inlawrev-2784	776	2	indiana	GPE
inlawrev-2784	778	1	21:669	CARDINAL
inlawrev-2784	778	2	pearl	PERSON
inlawrev-2784	779	1	second	ORDINAL
inlawrev-2784	779	2	25.25	CARDINAL
inlawrev-2784	780	1	second	ORDINAL
inlawrev-2784	781	1	kennedy	PERSON
inlawrev-2784	782	1	first	ORDINAL
inlawrev-2784	783	1	first	ORDINAL
inlawrev-2784	783	2	25.25	CARDINAL
inlawrev-2784	783	3	nine months	DATE
inlawrev-2784	784	1	the kennedy court	ORG
inlawrev-2784	784	2	25.25	CARDINAL
inlawrev-2784	785	1	irs	ORG
inlawrev-2784	786	1	kennedy	PERSON
inlawrev-2784	786	2	first	ORDINAL
inlawrev-2784	787	1	two	CARDINAL
inlawrev-2784	787	2	treasury	ORG
inlawrev-2784	789	1	section 7805(a	LAW
inlawrev-2784	792	1	25.25	CARDINAL
inlawrev-2784	792	2	1986	DATE
inlawrev-2784	793	1	166	CARDINAL
inlawrev-2784	796	1	25.2518-2(c)(4)(i	CARDINAL
inlawrev-2784	796	2	1986	DATE
inlawrev-2784	797	1	52	CARDINAL
inlawrev-2784	798	1	287	CARDINAL
inlawrev-2784	798	2	224	CARDINAL
inlawrev-2784	798	3	228	CARDINAL
inlawrev-2784	799	1	69	CARDINAL
inlawrev-2784	802	1	25.2518-2(c)(4)(i	CARDINAL
inlawrev-2784	802	2	1986	DATE
inlawrev-2784	803	1	52	CARDINAL
inlawrev-2784	804	1	kennedy v. commissioner	PERSON
inlawrev-2784	804	2	804	CARDINAL
inlawrev-2784	804	3	1332	DATE
inlawrev-2784	804	4	1335	DATE
inlawrev-2784	804	5	7th	ORDINAL
inlawrev-2784	804	6	1986	DATE
inlawrev-2784	805	1	1988	DATE
inlawrev-2784	805	2	699	CARDINAL
inlawrev-2784	806	1	congress	ORG
inlawrev-2784	807	1	congress	ORG
inlawrev-2784	807	2	section 2518	LAW
inlawrev-2784	809	1	kennedy	PERSON
inlawrev-2784	810	1	the united states supreme court	ORG
inlawrev-2784	813	1	congress	ORG
inlawrev-2784	813	2	kennedy	PERSON
inlawrev-2784	814	1	nine-month	DATE
inlawrev-2784	816	1	less than three months	DATE
inlawrev-2784	816	2	kennedy	PERSON
inlawrev-2784	816	3	first	ORDINAL
inlawrev-2784	818	1	1987	DATE
inlawrev-2784	820	1	432	CARDINAL
inlawrev-2784	820	2	416	CARDINAL
inlawrev-2784	820	3	425	CARDINAL
inlawrev-2784	820	4	1977	DATE
inlawrev-2784	821	1	general electric co.	ORG
inlawrev-2784	821	2	v. gilbert	PERSON
inlawrev-2784	821	3	429	CARDINAL
inlawrev-2784	821	4	125	CARDINAL
inlawrev-2784	821	5	1976	DATE
inlawrev-2784	821	6	batterton	PERSON
inlawrev-2784	821	7	432	CARDINAL
inlawrev-2784	821	8	416	CARDINAL
inlawrev-2784	821	9	davis	PERSON
inlawrev-2784	821	10	7.8	CARDINAL
inlawrev-2784	821	11	36-43	CARDINAL
inlawrev-2784	821	12	2d	DATE
inlawrev-2784	821	13	1979	DATE
inlawrev-2784	822	1	vogel fertilizer co.	ORG
inlawrev-2784	822	2	455	CARDINAL
inlawrev-2784	822	3	24	DATE
inlawrev-2784	822	4	1982	DATE
inlawrev-2784	822	5	quoting united states	GPE
inlawrev-2784	822	6	correll	ORG
inlawrev-2784	822	7	389	CARDINAL
inlawrev-2784	822	8	299	CARDINAL
inlawrev-2784	822	9	307	CARDINAL
inlawrev-2784	822	10	1967	DATE
inlawrev-2784	823	1	v. united states	GPE
inlawrev-2784	823	2	440	CARDINAL
inlawrev-2784	823	3	472	CARDINAL
inlawrev-2784	823	4	477	CARDINAL
inlawrev-2784	823	5	1979	DATE
inlawrev-2784	824	1	804	CARDINAL
inlawrev-2784	824	2	1335	DATE
inlawrev-2784	825	1	80-81	CARDINAL
inlawrev-2784	827	1	25.25	CARDINAL
inlawrev-2784	827	2	1986	DATE
inlawrev-2784	828	1	52	CARDINAL
inlawrev-2784	829	1	700	CARDINAL
inlawrev-2784	829	2	indiana	GPE
inlawrev-2784	829	3	21:669	CARDINAL
inlawrev-2784	829	4	the supreme court	ORG
inlawrev-2784	830	1	25.2518-2(c)(4)(i	PRODUCT
inlawrev-2784	830	2	the supreme court	ORG
inlawrev-2784	831	1	kennedy	PERSON
inlawrev-2784	831	2	section 2518	LAW
inlawrev-2784	831	3	nine-month	DATE
inlawrev-2784	832	1	illinois	GPE
inlawrev-2784	833	1	congress	ORG
inlawrev-2784	834	1	kennedy	PERSON
inlawrev-2784	834	2	november, 1987	DATE
inlawrev-2784	834	3	seventh	ORDINAL
inlawrev-2784	835	1	eighth	ORDINAL
inlawrev-2784	835	2	the spring of 1988	DATE
inlawrev-2784	835	3	the united states tax court	GPE
inlawrev-2784	836	1	mcdonald v. commissioner	ORG
inlawrev-2784	837	1	kennedy	PERSON
inlawrev-2784	838	1	mcdonald	ORG
inlawrev-2784	838	2	jewett applied	ORG
inlawrev-2784	838	3	kennedy	PERSON
inlawrev-2784	838	4	jewett .^'^'^	ORG
inlawrev-2784	839	1	north dakota	GPE
inlawrev-2784	839	2	jewett	NORP
inlawrev-2784	840	1	north dakota	GPE
inlawrev-2784	841	1	187	CARDINAL
inlawrev-2784	842	1	89	CARDINAL
inlawrev-2784	842	2	293	CARDINAL
inlawrev-2784	842	3	1987	DATE
inlawrev-2784	842	4	823 f.2d	MONEY
inlawrev-2784	842	5	1494	CARDINAL
inlawrev-2784	842	6	1988	DATE
inlawrev-2784	843	1	eighth	ORDINAL
inlawrev-2784	843	2	mcdonald	ORG
inlawrev-2784	844	1	seventh	ORDINAL
inlawrev-2784	844	2	kennedy	GPE
inlawrev-2784	844	3	nine-month	DATE
inlawrev-2784	844	4	section 2518	LAW
inlawrev-2784	846	1	301	CARDINAL
inlawrev-2784	847	1	299	CARDINAL
inlawrev-2784	847	2	300	CARDINAL
inlawrev-2784	847	3	1988	DATE
inlawrev-2784	847	4	701	CARDINAL
inlawrev-2784	850	1	kennedy	PERSON
inlawrev-2784	851	1	jewettr^^^	GPE
inlawrev-2784	851	2	seventh	ORDINAL
inlawrev-2784	851	3	kennedy	PERSON
inlawrev-2784	851	4	jewett	ORG
inlawrev-2784	851	5	jewett	PERSON
inlawrev-2784	851	6	frank kennedy's	PERSON
inlawrev-2784	852	1	section 2518(b)(2)(a	LAW
inlawrev-2784	852	2	9 months	DATE
inlawrev-2784	853	1	mcdonald	ORG
inlawrev-2784	853	2	eighth	ORDINAL
inlawrev-2784	853	3	seventh	ORDINAL
inlawrev-2784	853	4	section 2518	LAW
inlawrev-2784	854	1	eighth	ORDINAL
inlawrev-2784	854	2	seventh	ORDINAL
inlawrev-2784	854	3	the supreme court	ORG
inlawrev-2784	855	1	'99 '^''id	DATE
inlawrev-2784	856	1	kennedy v. commissioner	PERSON
inlawrev-2784	856	2	51	CARDINAL
inlawrev-2784	857	1	232	CARDINAL
inlawrev-2784	857	2	233	CARDINAL
inlawrev-2784	857	3	804 f.2d	MONEY
inlawrev-2784	857	4	7th	ORDINAL
inlawrev-2784	857	5	1986	DATE
inlawrev-2784	858	1	eighth	ORDINAL
inlawrev-2784	858	2	seventh	ORDINAL
inlawrev-2784	859	1	seventh	ORDINAL
inlawrev-2784	859	2	kennedy	PERSON
inlawrev-2784	859	3	mcdonald	ORG
inlawrev-2784	859	4	89	CARDINAL
inlawrev-2784	860	1	296	CARDINAL
inlawrev-2784	861	1	89	CARDINAL
inlawrev-2784	862	1	308	CARDINAL
inlawrev-2784	862	2	nims	NORP
inlawrev-2784	862	3	j.	PERSON
inlawrev-2784	863	1	six	CARDINAL
inlawrev-2784	863	2	ten	CARDINAL
inlawrev-2784	864	1	second	ORDINAL
inlawrev-2784	864	2	parr	PERSON
inlawrev-2784	865	1	one-half	CARDINAL
inlawrev-2784	865	2	r. powell	PERSON
inlawrev-2784	865	3	624[3	CARDINAL
inlawrev-2784	865	4	1986	DATE
inlawrev-2784	866	1	mcdonald	ORG
inlawrev-2784	866	2	89	CARDINAL
inlawrev-2784	867	1	310	CARDINAL
inlawrev-2784	867	2	parr	PERSON
inlawrev-2784	867	3	j.	PERSON
inlawrev-2784	868	1	kennedy	PERSON
inlawrev-2784	869	1	89	CARDINAL
inlawrev-2784	870	1	308-09	CARDINAL
inlawrev-2784	870	2	nims	NORP
inlawrev-2784	870	3	j.	PERSON
inlawrev-2784	871	1	kennedy	PERSON
inlawrev-2784	871	2	section 2518	LAW
inlawrev-2784	871	3	89	CARDINAL
inlawrev-2784	871	4	550	CARDINAL
inlawrev-2784	871	5	1987	DATE
inlawrev-2784	872	1	the kennedy court	ORG
inlawrev-2784	872	2	mcdonald as authority	ORG
inlawrev-2784	873	1	kennedy	PERSON
inlawrev-2784	874	1	702	CARDINAL
inlawrev-2784	874	2	indiana	GPE
inlawrev-2784	876	1	21:669	CARDINAL
inlawrev-2784	876	2	kennedy	PERSON
inlawrev-2784	877	1	nine months	DATE
inlawrev-2784	877	2	nine months	DATE
inlawrev-2784	877	3	kennedy	PERSON
inlawrev-2784	879	1	kennedy	PERSON
inlawrev-2784	881	1	congress	ORG
inlawrev-2784	881	2	1976	DATE
inlawrev-2784	881	3	1981	DATE
inlawrev-2784	882	1	three	CARDINAL
inlawrev-2784	882	2	1	CARDINAL
inlawrev-2784	882	3	2	CARDINAL
inlawrev-2784	882	4	nine-month	DATE
inlawrev-2784	882	5	3	CARDINAL
inlawrev-2784	882	6	transfer.^^^	ORG
inlawrev-2784	882	7	congress	ORG
inlawrev-2784	882	8	ninemonth	ORDINAL
inlawrev-2784	883	1	irs	ORG
inlawrev-2784	883	2	section 2518	LAW
inlawrev-2784	883	3	nine-month	DATE
inlawrev-2784	883	4	iowa	GPE
inlawrev-2784	884	1	412	CARDINAL
inlawrev-2784	884	2	628	CARDINAL
inlawrev-2784	884	3	iowa	GPE
inlawrev-2784	884	4	1987	DATE
inlawrev-2784	885	1	iowa	GPE
inlawrev-2784	886	1	kennedy	PERSON
inlawrev-2784	886	2	nine months	DATE
inlawrev-2784	887	1	804 f.2d	QUANTITY
inlawrev-2784	887	2	1336	CARDINAL
inlawrev-2784	890	1	25.2518-2(c)(4)(i	CARDINAL
inlawrev-2784	890	2	1986	DATE
inlawrev-2784	891	1	52	CARDINAL
inlawrev-2784	892	1	115	CARDINAL
inlawrev-2784	893	1	77	CARDINAL
inlawrev-2784	894	1	66	CARDINAL
inlawrev-2784	895	1	89	CARDINAL
inlawrev-2784	895	2	1988	DATE
inlawrev-2784	895	3	703	CARDINAL
inlawrev-2784	895	4	the kennedy court	ORG
inlawrev-2784	896	1	kennedy	PERSON
inlawrev-2784	896	2	nine months	DATE
inlawrev-2784	896	3	death.^^^	PRODUCT
inlawrev-2784	896	4	three	CARDINAL
inlawrev-2784	896	5	kennedy	PERSON
inlawrev-2784	897	1	congress	ORG
inlawrev-2784	897	2	section 2518	LAW
inlawrev-2784	897	3	°	CARDINAL
inlawrev-2784	897	4	second	ORDINAL
inlawrev-2784	897	5	irs	ORG
inlawrev-2784	897	6	involved,2°	WORK_OF_ART
inlawrev-2784	897	7	irs	ORG
inlawrev-2784	897	8	une	DATE
inlawrev-2784	898	1	third	ORDINAL
inlawrev-2784	899	1	eighth	ORDINAL
inlawrev-2784	899	2	kennedy	PERSON
inlawrev-2784	899	3	mcdonald	ORG
inlawrev-2784	899	4	kennedy	PERSON
inlawrev-2784	899	5	kennedy	PERSON
inlawrev-2784	899	6	section 2518	LAW
inlawrev-2784	900	1	eighth	ORDINAL
inlawrev-2784	900	2	kennedy	PERSON
inlawrev-2784	900	3	mcdonald	ORG
inlawrev-2784	901	1	congress	ORG
inlawrev-2784	901	2	irs	ORG
inlawrev-2784	901	3	the supreme court	ORG
inlawrev-2784	901	4	nine-month	DATE
inlawrev-2784	901	5	section 2518	LAW
inlawrev-2784	901	6	one	CARDINAL
inlawrev-2784	902	1	the supreme court	ORG
inlawrev-2784	902	2	section 2518	LAW
inlawrev-2784	903	1	kennedy	PERSON
inlawrev-2784	903	2	nine months	DATE
inlawrev-2784	904	1	gary l. chapman ^kennedy	PERSON
inlawrev-2784	904	2	804	CARDINAL
inlawrev-2784	904	3	1332	CARDINAL
inlawrev-2784	904	4	1336	DATE
inlawrev-2784	904	5	7th	ORDINAL
inlawrev-2784	904	6	1986	DATE
inlawrev-2784	906	1	nine months	DATE
inlawrev-2784	906	2	47	DATE
inlawrev-2784	906	3	355	CARDINAL
inlawrev-2784	907	1	192-99	CARDINAL