id	sid	eid	entity	type
inlawrev-2865	1	1	indiana	GPE
inlawrev-2865	1	2	indiana	GPE
inlawrev-2865	1	3	lawrence a. jegen	PERSON
inlawrev-2865	1	4	john r. maley	PERSON
inlawrev-2865	1	5	indiana	GPE
inlawrev-2865	2	1	july 1, 1987	DATE
inlawrev-2865	2	2	1989	DATE
inlawrev-2865	2	3	march 1, 1989	DATE
inlawrev-2865	3	1	march 1, 1997.^	DATE
inlawrev-2865	3	2	the indiana tax court	ORG
inlawrev-2865	3	3	the indiana tax court	ORG
inlawrev-2865	3	4	indiana	GPE
inlawrev-2865	4	1	first	ORDINAL
inlawrev-2865	4	2	july of 1986	DATE
inlawrev-2865	4	3	the indiana tax court	ORG
inlawrev-2865	4	4	indiana	GPE
inlawrev-2865	5	1	thomas fisher	PERSON
inlawrev-2865	5	2	the indiana tax court	ORG
inlawrev-2865	6	1	two	CARDINAL
inlawrev-2865	6	2	the indiana tax court's	ORG
inlawrev-2865	7	1	fisher	PERSON
inlawrev-2865	7	2	thomas f. sheehan	PERSON
inlawrev-2865	7	3	indiana university school of law indianapolis	ORG
inlawrev-2865	8	1	b.a.	GPE
inlawrev-2865	8	2	beloit college	ORG
inlawrev-2865	8	3	j.d.	GPE
inlawrev-2865	8	4	university of michigan	ORG
inlawrev-2865	8	5	new york university	ORG
inlawrev-2865	9	1	larry j. mckinney	PERSON
inlawrev-2865	9	2	united states	GPE
inlawrev-2865	9	3	indiana	GPE
inlawrev-2865	10	1	b.a.	GPE
inlawrev-2865	10	2	university of notre dame	ORG
inlawrev-2865	10	3	1985	DATE
inlawrev-2865	10	4	indiana university school of law indianapolis	ORG
inlawrev-2865	10	5	1988	DATE
inlawrev-2865	11	1	1	CARDINAL
inlawrev-2865	12	1	6-1.1	CARDINAL
inlawrev-2865	13	1	the march 1, 1989	DATE
inlawrev-2865	13	2	november of 1990	DATE
inlawrev-2865	14	1	2	CARDINAL
inlawrev-2865	14	2	last year's	DATE
inlawrev-2865	15	1	& d'avis	ORG
inlawrev-2865	15	2	indiana	GPE
inlawrev-2865	15	3	22	CARDINAL
inlawrev-2865	16	1	l. rev	PERSON
inlawrev-2865	16	2	449	CARDINAL
inlawrev-2865	16	3	449	CARDINAL
inlawrev-2865	16	4	1989	DATE
inlawrev-2865	17	1	last year's	DATE
inlawrev-2865	18	1	3	CARDINAL
inlawrev-2865	18	2	6-45	DATE
inlawrev-2865	19	1	531 532	CARDINAL
inlawrev-2865	19	2	indiana	GPE
inlawrev-2865	20	1	three	CARDINAL
inlawrev-2865	20	2	the indiana tax court's	ORG
inlawrev-2865	21	1	the indiana supreme court	ORG
inlawrev-2865	22	1	four	CARDINAL
inlawrev-2865	22	2	indiana.^ ii	WORK_OF_ART
inlawrev-2865	23	1	the indiana tax court's	ORG
inlawrev-2865	24	1	the indiana tax court	ORG
inlawrev-2865	25	1	indiana	GPE
inlawrev-2865	25	2	section 33-3-5-11	LAW
inlawrev-2865	25	3	the indiana tax court	ORG
inlawrev-2865	26	1	1	CARDINAL
inlawrev-2865	26	2	2	CARDINAL
inlawrev-2865	26	3	the indiana tax court	ORG
inlawrev-2865	26	4	1	CARDINAL
inlawrev-2865	26	5	2	CARDINAL
inlawrev-2865	26	6	3	CARDINAL
inlawrev-2865	26	7	three years	DATE
inlawrev-2865	26	8	the indiana tax court	ORG
inlawrev-2865	26	9	eleven	CARDINAL
inlawrev-2865	27	1	the indiana tax court	ORG
inlawrev-2865	27	2	seven	CARDINAL
inlawrev-2865	27	3	four	CARDINAL
inlawrev-2865	28	1	46-87	DATE
inlawrev-2865	29	1	5	CARDINAL
inlawrev-2865	29	2	88-91	CARDINAL
inlawrev-2865	30	1	6	CARDINAL
inlawrev-2865	31	1	33-3-5	TIME
inlawrev-2865	31	2	1988	DATE
inlawrev-2865	32	1	1987	DATE
inlawrev-2865	32	2	1988	DATE
inlawrev-2865	32	3	the indiana tax court's	ORG
inlawrev-2865	33	1	dlouhy & king	ORG
inlawrev-2865	33	2	indiana	GPE
inlawrev-2865	33	3	21	CARDINAL
inlawrev-2865	34	1	l. rev	PERSON
inlawrev-2865	34	2	383	CARDINAL
inlawrev-2865	34	3	395	CARDINAL
inlawrev-2865	34	4	indiana	GPE
inlawrev-2865	34	5	20	CARDINAL
inlawrev-2865	35	1	l. rev	PERSON
inlawrev-2865	35	2	361	CARDINAL
inlawrev-2865	35	3	374-76	CARDINAL
inlawrev-2865	35	4	1987	DATE
inlawrev-2865	37	1	7	CARDINAL
inlawrev-2865	38	1	33-3-5-1 1(b	TIME
inlawrev-2865	38	2	1988	DATE
inlawrev-2865	39	1	8	CARDINAL
inlawrev-2865	40	1	33-3-5-1 1(c	TIME
inlawrev-2865	40	2	1988	DATE
inlawrev-2865	41	1	9	CARDINAL
inlawrev-2865	41	2	keller v	PERSON
inlawrev-2865	41	3	indiana	GPE
inlawrev-2865	41	4	530	CARDINAL
inlawrev-2865	42	1	1988	DATE
inlawrev-2865	42	2	indiana	GPE
inlawrev-2865	42	3	513	CARDINAL
inlawrev-2865	42	4	1267	DATE
inlawrev-2865	43	1	1987	DATE
inlawrev-2865	44	1	indiana	GPE
inlawrev-2865	44	2	512	CARDINAL
inlawrev-2865	45	1	indiana	GPE
inlawrev-2865	45	2	533 one	CARDINAL
inlawrev-2865	45	3	keller v.	PERSON
inlawrev-2865	45	4	indiana department of revenue	ORG
inlawrev-2865	45	5	the indiana tax court	ORG
inlawrev-2865	46	1	keller	PERSON
inlawrev-2865	46	2	the indiana tax court's	ORG
inlawrev-2865	48	1	keller	GPE
inlawrev-2865	48	2	keller	PERSON
inlawrev-2865	48	3	the indiana department of state revenue's	ORG
inlawrev-2865	49	1	the indiana tax court	ORG
inlawrev-2865	49	2	keller	PERSON
inlawrev-2865	50	1	the department of revenue	ORG
inlawrev-2865	50	2	keller	PERSON
inlawrev-2865	51	1	barbie	PERSON
inlawrev-2865	53	1	the indiana tax court	ORG
inlawrev-2865	54	1	keller	PERSON
inlawrev-2865	56	1	the indiana tax court	ORG
inlawrev-2865	56	2	keller	PERSON
inlawrev-2865	57	1	keller	PERSON
inlawrev-2865	57	2	the indiana tax court	ORG
inlawrev-2865	58	1	1987	DATE
inlawrev-2865	58	2	american	NORP
inlawrev-2865	58	3	512	CARDINAL
inlawrev-2865	59	1	1987	DATE
inlawrev-2865	60	1	dunkerson v.	PERSON
inlawrev-2865	60	2	indiana	GPE
inlawrev-2865	60	3	512	CARDINAL
inlawrev-2865	60	4	504	CARDINAL
inlawrev-2865	60	5	1987	DATE
inlawrev-2865	61	1	indiana	GPE
inlawrev-2865	61	2	512	CARDINAL
inlawrev-2865	61	3	476	CARDINAL
inlawrev-2865	62	1	1986	DATE
inlawrev-2865	63	1	indiana	GPE
inlawrev-2865	63	2	1990	DATE
inlawrev-2865	65	1	jan. 19, 1990	DATE
inlawrev-2865	66	1	10	CARDINAL
inlawrev-2865	69	1	indiana	GPE
inlawrev-2865	69	2	533	CARDINAL
inlawrev-2865	69	3	1302	CARDINAL
inlawrev-2865	70	1	1988	DATE
inlawrev-2865	70	2	keller oil co.	ORG
inlawrev-2865	70	3	indiana	GPE
inlawrev-2865	70	4	512	CARDINAL
inlawrev-2865	70	5	501	CARDINAL
inlawrev-2865	71	1	1987	DATE
inlawrev-2865	71	2	paris mailing, inc.	ORG
inlawrev-2865	72	1	indiana	GPE
inlawrev-2865	72	2	512	CARDINAL
inlawrev-2865	72	3	480	CARDINAL
inlawrev-2865	72	4	1987	DATE
inlawrev-2865	73	1	r.h. marlin, inc.	PERSON
inlawrev-2865	74	1	indiana	GPE
inlawrev-2865	74	2	512	CARDINAL
inlawrev-2865	75	1	1986	DATE
inlawrev-2865	76	1	11	CARDINAL
inlawrev-2865	76	2	530 n.e.2d 787	CARDINAL
inlawrev-2865	77	1	1988	DATE
inlawrev-2865	78	1	12	CARDINAL
inlawrev-2865	79	1	788	CARDINAL
inlawrev-2865	80	1	13	CARDINAL
inlawrev-2865	82	1	d.	NORP
inlawrev-2865	82	2	keystone driller co.	ORG
inlawrev-2865	83	1	general excavator co.	ORG
inlawrev-2865	83	2	290	CARDINAL
inlawrev-2865	83	3	240	CARDINAL
inlawrev-2865	83	4	245	CARDINAL
inlawrev-2865	83	5	1933	DATE
inlawrev-2865	84	1	15	CARDINAL
inlawrev-2865	85	1	534	CARDINAL
inlawrev-2865	85	2	indiana	GPE
inlawrev-2865	86	1	keller	PERSON
inlawrev-2865	91	1	keller	PERSON
inlawrev-2865	93	1	one	CARDINAL
inlawrev-2865	95	1	the indiana tax court	ORG
inlawrev-2865	96	1	keller	PERSON
inlawrev-2865	97	1	keller	GPE
inlawrev-2865	99	1	the indiana tax court	ORG
inlawrev-2865	100	1	fisher	PERSON
inlawrev-2865	101	1	the indiana tax court	ORG
inlawrev-2865	103	1	fisher	PERSON
inlawrev-2865	103	2	16	CARDINAL
inlawrev-2865	105	1	789	CARDINAL
inlawrev-2865	105	2	quoting republic molding corp.	ORG
inlawrev-2865	106	1	v. b.w. photo	PERSON
inlawrev-2865	106	2	319	CARDINAL
inlawrev-2865	106	3	347	CARDINAL
inlawrev-2865	106	4	349	CARDINAL
inlawrev-2865	106	5	9th	ORDINAL
inlawrev-2865	106	6	1962	DATE
inlawrev-2865	108	1	18	CARDINAL
inlawrev-2865	111	1	1990	DATE
inlawrev-2865	112	1	indiana	GPE
inlawrev-2865	112	2	535	CARDINAL
inlawrev-2865	113	1	indiana	GPE
inlawrev-2865	114	1	second	ORDINAL
inlawrev-2865	114	2	keller	GPE
inlawrev-2865	114	3	the indiana tax court	ORG
inlawrev-2865	115	1	fisher	PERSON
inlawrev-2865	115	2	keller	PERSON
inlawrev-2865	115	3	the years	DATE
inlawrev-2865	115	4	the indiana tax court	ORG
inlawrev-2865	116	1	the indiana tax court	ORG
inlawrev-2865	118	1	indiana	GPE
inlawrev-2865	118	2	section 33-3-5-1 1(c	LAW
inlawrev-2865	119	1	1	CARDINAL
inlawrev-2865	119	2	keller	PERSON
inlawrev-2865	119	3	indiana	GPE
inlawrev-2865	119	4	section 33-3-5-1 1(c	LAW
inlawrev-2865	119	5	1	CARDINAL
inlawrev-2865	119	6	2	CARDINAL
inlawrev-2865	119	7	3	CARDINAL
inlawrev-2865	120	1	the indiana tax court	ORG
inlawrev-2865	120	2	first	ORDINAL
inlawrev-2865	122	1	keller	PERSON
inlawrev-2865	122	2	keller	ORG
inlawrev-2865	122	3	keller	PERSON
inlawrev-2865	123	1	the indiana tax court	ORG
inlawrev-2865	124	1	21	CARDINAL
inlawrev-2865	125	1	789-90	CARDINAL
inlawrev-2865	126	1	22	CARDINAL
inlawrev-2865	127	1	790	CARDINAL
inlawrev-2865	128	1	the indiana tax court	ORG
inlawrev-2865	130	1	24	CARDINAL
inlawrev-2865	131	1	536	CARDINAL
inlawrev-2865	131	2	indiana	GPE
inlawrev-2865	131	3	the indiana tax court	ORG
inlawrev-2865	131	4	keller	PERSON
inlawrev-2865	131	5	2	CARDINAL
inlawrev-2865	132	1	keller	PERSON
inlawrev-2865	133	1	keller	GPE
inlawrev-2865	133	2	indiana	GPE
inlawrev-2865	133	3	section 33-3-5-1 1(c)(3	LAW
inlawrev-2865	134	1	& trucking, inc.	ORG
inlawrev-2865	135	1	v. indiana department of revenue^^	ORG
inlawrev-2865	135	2	national private trucking association	ORG
inlawrev-2865	135	3	indiana department	ORG
inlawrev-2865	136	1	the indiana tax court	ORG
inlawrev-2865	136	2	section 33-3-511	LAW
inlawrev-2865	137	1	keller	PERSON
inlawrev-2865	137	2	one	CARDINAL
inlawrev-2865	138	1	keller	PERSON
inlawrev-2865	138	2	25	CARDINAL
inlawrev-2865	139	1	26	CARDINAL
inlawrev-2865	140	1	791	CARDINAL
inlawrev-2865	141	1	the indiana tax court	ORG
inlawrev-2865	141	2	paris mailing inc.	ORG
inlawrev-2865	142	1	indiana	GPE
inlawrev-2865	142	2	512	CARDINAL
inlawrev-2865	142	3	480	CARDINAL
inlawrev-2865	142	4	1987	DATE
inlawrev-2865	143	1	fisher	PERSON
inlawrev-2865	144	1	482	CARDINAL
inlawrev-2865	144	2	27	CARDINAL
inlawrev-2865	146	1	indiana	GPE
inlawrev-2865	148	1	jan. 19, 1990	DATE
inlawrev-2865	149	1	paris mailing inc.	ORG
inlawrev-2865	149	2	512	CARDINAL
inlawrev-2865	149	3	482	CARDINAL
inlawrev-2865	150	1	1987	DATE
inlawrev-2865	151	1	r.h. marlin, inc.	PERSON
inlawrev-2865	152	1	indiana	GPE
inlawrev-2865	152	2	512	CARDINAL
inlawrev-2865	153	1	1986	DATE
inlawrev-2865	155	1	28	CARDINAL
inlawrev-2865	156	1	1988	DATE
inlawrev-2865	156	2	paris	GPE
inlawrev-2865	156	3	fourth	ORDINAL
inlawrev-2865	156	4	three	CARDINAL
inlawrev-2865	156	5	section 33-3-5-11	LAW
inlawrev-2865	157	1	dlouhy & king	ORG
inlawrev-2865	157	2	indiana	GPE
inlawrev-2865	157	3	21	CARDINAL
inlawrev-2865	158	1	l. rev	PERSON
inlawrev-2865	158	2	383	CARDINAL
inlawrev-2865	158	3	397-98	CARDINAL
inlawrev-2865	159	1	29	CARDINAL
inlawrev-2865	160	1	513	CARDINAL
inlawrev-2865	160	2	1267	DATE
inlawrev-2865	160	3	1269	CARDINAL
inlawrev-2865	161	1	1987	DATE
inlawrev-2865	162	1	30	CARDINAL
inlawrev-2865	163	1	512	CARDINAL
inlawrev-2865	163	2	928	CARDINAL
inlawrev-2865	163	3	931	CARDINAL
inlawrev-2865	163	4	1987	DATE
inlawrev-2865	167	1	1990	DATE
inlawrev-2865	167	2	indiana	GPE
inlawrev-2865	167	3	537	CARDINAL
inlawrev-2865	167	4	keller	PERSON
inlawrev-2865	167	5	the indiana tax court	ORG
inlawrev-2865	168	1	keller	PERSON
inlawrev-2865	168	2	the indiana tax court	ORG
inlawrev-2865	169	1	keller	PERSON
inlawrev-2865	169	2	first	ORDINAL
inlawrev-2865	170	1	seven	CARDINAL
inlawrev-2865	170	2	the indiana tax court	ORG
inlawrev-2865	170	3	six	CARDINAL
inlawrev-2865	170	4	seventh	ORDINAL
inlawrev-2865	171	1	fisher	PERSON
inlawrev-2865	171	2	two	CARDINAL
inlawrev-2865	172	1	first	ORDINAL
inlawrev-2865	172	2	the indiana tax court	ORG
inlawrev-2865	173	1	second	ORDINAL
inlawrev-2865	175	1	first	ORDINAL
inlawrev-2865	175	2	the indiana tax court	ORG
inlawrev-2865	177	1	indiana department of revenue	ORG
inlawrev-2865	177	2	indiana	GPE
inlawrev-2865	177	3	section 33-3-5-1 1(c	LAW
inlawrev-2865	178	1	the indiana tax court's	ORG
inlawrev-2865	179	1	the indiana tax court	ORG
inlawrev-2865	180	1	american trucking associations	ORG
inlawrev-2865	180	2	indiana	GPE
inlawrev-2865	181	1	1982	DATE
inlawrev-2865	181	2	indiana court of appeals	ORG
inlawrev-2865	181	3	the american trucking court	ORG
inlawrev-2865	181	4	31	CARDINAL
inlawrev-2865	181	5	530	CARDINAL
inlawrev-2865	181	6	791	CARDINAL
inlawrev-2865	182	1	32	CARDINAL
inlawrev-2865	183	1	keller v. indiana dep't	PERSON
inlawrev-2865	184	1	49t0508804-ta-0oo28	QUANTITY
inlawrev-2865	185	1	33	CARDINAL
inlawrev-2865	186	1	keller	PERSON
inlawrev-2865	186	2	530	CARDINAL
inlawrev-2865	186	3	791	CARDINAL
inlawrev-2865	186	4	indiana	GPE
inlawrev-2865	186	5	513	CARDINAL
inlawrev-2865	186	6	1267	DATE
inlawrev-2865	186	7	1269	CARDINAL
inlawrev-2865	187	1	1987	DATE
inlawrev-2865	188	1	indiana	GPE
inlawrev-2865	188	2	512	CARDINAL
inlawrev-2865	188	3	928	CARDINAL
inlawrev-2865	188	4	935	CARDINAL
inlawrev-2865	189	1	1987	DATE
inlawrev-2865	189	2	american	NORP
inlawrev-2865	189	3	512	CARDINAL
inlawrev-2865	189	4	927	CARDINAL
inlawrev-2865	190	1	1987	DATE
inlawrev-2865	191	1	indiana	GPE
inlawrev-2865	191	2	512	CARDINAL
inlawrev-2865	191	3	478	CARDINAL
inlawrev-2865	192	1	1987	DATE
inlawrev-2865	193	1	indiana	GPE
inlawrev-2865	193	2	49t05-8909	DATE
inlawrev-2865	195	1	jan. 19, 1990	DATE
inlawrev-2865	196	1	34	CARDINAL
inlawrev-2865	196	2	dunkerson	PERSON
inlawrev-2865	196	3	indiana	GPE
inlawrev-2865	196	4	512	CARDINAL
inlawrev-2865	196	5	504	CARDINAL
inlawrev-2865	196	6	505	CARDINAL
inlawrev-2865	197	1	1987	DATE
inlawrev-2865	198	1	35	CARDINAL
inlawrev-2865	199	1	512	CARDINAL
inlawrev-2865	199	2	478	CARDINAL
inlawrev-2865	199	3	36	CARDINAL
inlawrev-2865	199	4	512	CARDINAL
inlawrev-2865	199	5	923	CARDINAL
inlawrev-2865	200	1	538	CARDINAL
inlawrev-2865	200	2	indiana	GPE
inlawrev-2865	200	3	23:531	DATE
inlawrev-2865	200	4	1	CARDINAL
inlawrev-2865	200	5	2	CARDINAL
inlawrev-2865	201	1	3	CARDINAL
inlawrev-2865	201	2	4	CARDINAL
inlawrev-2865	201	3	the indiana tax court	ORG
inlawrev-2865	201	4	wells v. auberry	ORG
inlawrev-2865	202	1	the indiana court of appeals	ORG
inlawrev-2865	202	2	indiana	GPE
inlawrev-2865	202	3	65	CARDINAL
inlawrev-2865	202	4	indiana	GPE
inlawrev-2865	203	1	the indiana tax court	ORG
inlawrev-2865	203	2	1	CARDINAL
inlawrev-2865	203	3	the indiana tax court	ORG
inlawrev-2865	203	4	indiana	GPE
inlawrev-2865	203	5	the indiana tax court	ORG
inlawrev-2865	204	1	the indiana tax court	ORG
inlawrev-2865	204	2	65	CARDINAL
inlawrev-2865	204	3	the indiana tax court	ORG
inlawrev-2865	205	1	the indiana tax court	ORG
inlawrev-2865	205	2	65(c	CARDINAL
inlawrev-2865	206	1	v. indiana department of	ORG
inlawrev-2865	206	2	revenue,*^	ORG
inlawrev-2865	206	3	some 37	DATE
inlawrev-2865	207	1	d.	NORP
inlawrev-2865	207	2	wells v. auberry	PERSON
inlawrev-2865	207	3	429	CARDINAL
inlawrev-2865	207	4	679	CARDINAL
inlawrev-2865	207	5	682	CARDINAL
inlawrev-2865	209	1	1982	DATE
inlawrev-2865	210	1	the indiana tax court	ORG
inlawrev-2865	210	2	indiana	GPE
inlawrev-2865	210	3	512	CARDINAL
inlawrev-2865	210	4	928	CARDINAL
inlawrev-2865	210	5	930	CARDINAL
inlawrev-2865	211	1	1987	DATE
inlawrev-2865	212	1	38	CARDINAL
inlawrev-2865	213	1	429	CARDINAL
inlawrev-2865	213	2	682	CARDINAL
inlawrev-2865	213	3	39	CARDINAL
inlawrev-2865	215	1	r.	NORP
inlawrev-2865	216	1	65	CARDINAL
inlawrev-2865	216	2	40	CARDINAL
inlawrev-2865	217	1	65	CARDINAL
inlawrev-2865	217	2	the indiana tax court's	ORG
inlawrev-2865	219	1	33-3-5-1 1(c	TIME
inlawrev-2865	219	2	1988	DATE
inlawrev-2865	220	1	the indiana tax court require clear	ORG
inlawrev-2865	221	1	the indiana tax court's	ORG
inlawrev-2865	222	1	41	CARDINAL
inlawrev-2865	227	1	jan. 19, 1990	DATE
inlawrev-2865	228	1	1990	DATE
inlawrev-2865	228	2	indiana	GPE
inlawrev-2865	228	3	539 $230,000	MONEY
inlawrev-2865	228	4	65(c	CARDINAL
inlawrev-2865	228	5	some $200,000	MONEY
inlawrev-2865	229	1	the indiana tax court	ORG
inlawrev-2865	229	2	65	CARDINAL
inlawrev-2865	230	1	the indiana tax court	ORG
inlawrev-2865	231	1	65	CARDINAL
inlawrev-2865	232	1	indiana	GPE
inlawrev-2865	232	2	65	CARDINAL
inlawrev-2865	234	1	the indiana tax court	ORG
inlawrev-2865	234	2	keller	PERSON
inlawrev-2865	237	1	65	CARDINAL
inlawrev-2865	240	1	keller	GPE
inlawrev-2865	243	1	keller	PERSON
inlawrev-2865	243	2	the indiana tax court's	ORG
inlawrev-2865	243	3	42	CARDINAL
inlawrev-2865	245	1	r.	NORP
inlawrev-2865	246	1	65	CARDINAL
inlawrev-2865	247	1	43	CARDINAL
inlawrev-2865	248	1	palace pharmacy, inc	ORG
inlawrev-2865	249	1	gardner & guidone, inc.	ORG
inlawrev-2865	249	2	164	CARDINAL
inlawrev-2865	250	1	513	CARDINAL
inlawrev-2865	250	2	515	CARDINAL
inlawrev-2865	250	3	329	CARDINAL
inlawrev-2865	250	4	642	CARDINAL
inlawrev-2865	250	5	644	CARDINAL
inlawrev-2865	250	6	1975	DATE
inlawrev-2865	251	1	44	DATE
inlawrev-2865	252	1	peters v. davidson, inc.	PERSON
inlawrev-2865	252	2	172	CARDINAL
inlawrev-2865	253	1	39	CARDINAL
inlawrev-2865	253	2	46	CARDINAL
inlawrev-2865	253	3	359	CARDINAL
inlawrev-2865	253	4	556	CARDINAL
inlawrev-2865	253	5	561	CARDINAL
inlawrev-2865	253	6	1977	DATE
inlawrev-2865	254	1	540	CARDINAL
inlawrev-2865	254	2	indiana	GPE
inlawrev-2865	254	3	the indiana supreme court	ORG
inlawrev-2865	255	1	the indiana supreme court	ORG
inlawrev-2865	255	2	the indiana tax court	ORG
inlawrev-2865	256	1	keller	PERSON
inlawrev-2865	256	2	the indiana tax court	ORG
inlawrev-2865	257	1	indiana	GPE
inlawrev-2865	257	2	section 33-3-5-1 1(c	LAW
inlawrev-2865	259	1	fisher	PERSON
inlawrev-2865	259	2	the indiana tax court	ORG
inlawrev-2865	260	1	keller	PERSON
inlawrev-2865	260	2	the indiana tax court	ORG
inlawrev-2865	261	1	keller	PERSON
inlawrev-2865	264	1	keller	PERSON
inlawrev-2865	265	1	a.	PERSON
inlawrev-2865	265	2	two	CARDINAL
inlawrev-2865	265	3	the indiana tax court	ORG
inlawrev-2865	265	4	first	ORDINAL
inlawrev-2865	265	5	indiana	GPE
inlawrev-2865	265	6	indiana	GPE
inlawrev-2865	267	1	v. indiana department	ORG
inlawrev-2865	267	2	revenue*^	NORP
inlawrev-2865	267	3	bloomington	GPE
inlawrev-2865	267	4	the indiana tax court	ORG
inlawrev-2865	267	5	15%	PERCENT
inlawrev-2865	268	1	45	CARDINAL
inlawrev-2865	269	1	keller v. state	PERSON
inlawrev-2865	269	2	549	CARDINAL
inlawrev-2865	269	3	372	CARDINAL
inlawrev-2865	269	4	1990	DATE
inlawrev-2865	270	1	46	DATE
inlawrev-2865	270	2	528	CARDINAL
inlawrev-2865	270	3	129	CARDINAL
inlawrev-2865	271	1	1988	DATE
inlawrev-2865	272	1	47	CARDINAL
inlawrev-2865	273	1	543	CARDINAL
inlawrev-2865	274	1	1989	DATE
inlawrev-2865	275	1	48	DATE
inlawrev-2865	276	1	528	CARDINAL
inlawrev-2865	276	2	132	CARDINAL
inlawrev-2865	276	3	bloomington country club	ORG
inlawrev-2865	276	4	543	CARDINAL
inlawrev-2865	276	5	3. 1990	CARDINAL
inlawrev-2865	276	6	indiana	GPE
inlawrev-2865	276	7	541	CARDINAL
inlawrev-2865	276	8	indiana	GPE
inlawrev-2865	276	9	section 62	LAW
inlawrev-2865	277	1	5-41(e	CARDINAL
inlawrev-2865	277	2	1	CARDINAL
inlawrev-2865	277	3	2	CARDINAL
inlawrev-2865	279	1	the indiana department of state revenue	ORG
inlawrev-2865	279	2	indiana	GPE
inlawrev-2865	280	1	the indiana tax court	ORG
inlawrev-2865	283	1	the indiana tax court	ORG
inlawrev-2865	284	1	15%	PERCENT
inlawrev-2865	285	1	bloomington	GPE
inlawrev-2865	285	2	the indiana tax court	ORG
inlawrev-2865	287	1	the indiana tax court	ORG
inlawrev-2865	288	1	indiana	GPE
inlawrev-2865	288	2	5-41(e	CARDINAL
inlawrev-2865	289	1	the indiana tax court	ORG
inlawrev-2865	291	1	bloomington	GPE
inlawrev-2865	291	2	49	DATE
inlawrev-2865	293	1	6-2.5	CARDINAL
inlawrev-2865	293	2	1988	DATE
inlawrev-2865	294	1	50	CARDINAL
inlawrev-2865	294	2	528	CARDINAL
inlawrev-2865	294	3	132	CARDINAL
inlawrev-2865	295	1	51	CARDINAL
inlawrev-2865	296	1	the indiana tax court	ORG
inlawrev-2865	296	2	illinois	GPE
inlawrev-2865	296	3	wisconsin	GPE
inlawrev-2865	297	1	131	CARDINAL
inlawrev-2865	297	2	sangamo club v. department of revenue	ORG
inlawrev-2865	297	3	115	CARDINAL
inlawrev-2865	299	1	3d 617	CARDINAL
inlawrev-2865	299	2	450	CARDINAL
inlawrev-2865	299	3	1983	DATE
inlawrev-2865	299	4	wisconsin	GPE
inlawrev-2865	299	5	70 wis	QUANTITY
inlawrev-2865	300	1	235	CARDINAL
inlawrev-2865	300	2	696	CARDINAL
inlawrev-2865	300	3	1975	DATE
inlawrev-2865	301	1	542	CARDINAL
inlawrev-2865	301	2	indiana	GPE
inlawrev-2865	302	1	23:531	CARDINAL
inlawrev-2865	303	1	two	CARDINAL
inlawrev-2865	308	1	indiana department of revenue	ORG
inlawrev-2865	308	2	the indiana tax court	ORG
inlawrev-2865	309	1	the indiana department of state	ORG
inlawrev-2865	310	1	indiana	GPE
inlawrev-2865	310	2	5	CARDINAL
inlawrev-2865	312	1	the indiana tax court	ORG
inlawrev-2865	319	1	the indiana tax court	ORG
inlawrev-2865	321	1	52	DATE
inlawrev-2865	322	1	bloomington country club	ORG
inlawrev-2865	322	2	543	CARDINAL
inlawrev-2865	322	3	3	CARDINAL
inlawrev-2865	322	4	53	CARDINAL
inlawrev-2865	322	5	533	CARDINAL
inlawrev-2865	322	6	1302	CARDINAL
inlawrev-2865	323	1	1989	DATE
inlawrev-2865	324	1	54	CARDINAL
inlawrev-2865	326	1	6-2	CARDINAL
inlawrev-2865	326	2	5	CARDINAL
inlawrev-2865	326	3	1988	DATE
inlawrev-2865	327	1	55	CARDINAL
inlawrev-2865	327	2	533	CARDINAL
inlawrev-2865	327	3	1303-04	CARDINAL
inlawrev-2865	328	1	56	CARDINAL
inlawrev-2865	329	1	1990	DATE
inlawrev-2865	329	2	indiana	GPE
inlawrev-2865	329	3	543	CARDINAL
inlawrev-2865	329	4	the department of revenue	ORG
inlawrev-2865	331	1	indiana	GPE
inlawrev-2865	333	1	the indiana tax court	ORG
inlawrev-2865	333	2	the department of revenue's	ORG
inlawrev-2865	334	1	title 45	LAW
inlawrev-2865	334	2	15	CARDINAL
inlawrev-2865	338	1	the indiana tax court	ORG
inlawrev-2865	341	1	the indiana tax court	ORG
inlawrev-2865	341	2	indiana	GPE
inlawrev-2865	341	3	indiana	GPE
inlawrev-2865	341	4	57	DATE
inlawrev-2865	343	1	1988	DATE
inlawrev-2865	344	1	58	CARDINAL
inlawrev-2865	348	1	45	CARDINAL
inlawrev-2865	348	2	15	CARDINAL
inlawrev-2865	348	3	supp	GPE
inlawrev-2865	349	1	1 1989	DATE
inlawrev-2865	350	1	59	CARDINAL
inlawrev-2865	351	1	533	CARDINAL
inlawrev-2865	351	2	1036	CARDINAL
inlawrev-2865	352	1	60	CARDINAL
inlawrev-2865	353	1	544	CARDINAL
inlawrev-2865	353	2	indiana	GPE
inlawrev-2865	354	1	23:531	CARDINAL
inlawrev-2865	355	1	usair, inc.	ORG
inlawrev-2865	356	1	v. indiana department	ORG
inlawrev-2865	356	2	revenuey^^	CARDINAL
inlawrev-2865	357	1	reselung	GPE
inlawrev-2865	361	1	the indiana tax court	ORG
inlawrev-2865	361	2	the indiana supreme court	ORG
inlawrev-2865	362	1	indiana department	ORG
inlawrev-2865	362	2	warsaw	GPE
inlawrev-2865	362	3	indiana	GPE
inlawrev-2865	362	4	borden, inc.	ORG
inlawrev-2865	362	5	ohio	GPE
inlawrev-2865	362	6	wisconsin	GPE
inlawrev-2865	363	1	borden	GPE
inlawrev-2865	363	2	warsaw	GPE
inlawrev-2865	364	1	some $99,000	MONEY
inlawrev-2865	366	1	indiana	GPE
inlawrev-2865	366	2	court,^	PERSON
inlawrev-2865	366	3	the indiana supreme court	ORG
inlawrev-2865	367	1	the indiana tax court	ORG
inlawrev-2865	367	2	indiana supreme court	ORG
inlawrev-2865	367	3	first	ORDINAL
inlawrev-2865	367	4	the indiana tax court	ORG
inlawrev-2865	368	1	61	CARDINAL
inlawrev-2865	368	2	542 n.e.2d 1033	CARDINAL
inlawrev-2865	369	1	1989	DATE
inlawrev-2865	369	2	62	DATE
inlawrev-2865	370	1	1037-39	DATE
inlawrev-2865	371	1	63	CARDINAL
inlawrev-2865	372	1	534	CARDINAL
inlawrev-2865	372	2	1989	DATE
inlawrev-2865	373	1	64	CARDINAL
inlawrev-2865	374	1	512	CARDINAL
inlawrev-2865	374	2	917	CARDINAL
inlawrev-2865	375	1	1987	DATE
inlawrev-2865	376	1	1990	DATE
inlawrev-2865	376	2	indiana	GPE
inlawrev-2865	376	3	545	CARDINAL
inlawrev-2865	376	4	indiana	GPE
inlawrev-2865	377	1	the tax court's	ORG
inlawrev-2865	377	2	indiana	GPE
inlawrev-2865	377	3	section 2-401	LAW
inlawrev-2865	378	1	the indiana supreme court	ORG
inlawrev-2865	378	2	fisher	PERSON
inlawrev-2865	379	1	the indiana tax court's	ORG
inlawrev-2865	380	1	1	CARDINAL
inlawrev-2865	381	1	evansville v. state	GPE
inlawrev-2865	381	2	indiana board of tax	ORG
inlawrev-2865	382	1	indiana	GPE
inlawrev-2865	382	2	the indiana tax court	ORG
inlawrev-2865	383	1	the state board's	ORG
inlawrev-2865	384	1	mary	PERSON
inlawrev-2865	385	1	the indiana supreme 65	ORG
inlawrev-2865	385	2	534	CARDINAL
inlawrev-2865	385	3	716	CARDINAL
inlawrev-2865	386	1	66	CARDINAL
inlawrev-2865	387	1	717	CARDINAL
inlawrev-2865	390	1	45	CARDINAL
inlawrev-2865	390	2	r. 1-1-[119	PERSON
inlawrev-2865	390	3	1988	DATE
inlawrev-2865	391	1	67	CARDINAL
inlawrev-2865	392	1	534	CARDINAL
inlawrev-2865	392	2	717	CARDINAL
inlawrev-2865	393	1	68	CARDINAL
inlawrev-2865	394	1	534	CARDINAL
inlawrev-2865	394	2	277	CARDINAL
inlawrev-2865	395	1	1989	DATE
inlawrev-2865	396	1	69	CARDINAL
inlawrev-2865	398	1	6-1.1	CARDINAL
inlawrev-2865	399	1	70	CARDINAL
inlawrev-2865	400	1	534	CARDINAL
inlawrev-2865	400	2	278	CARDINAL
inlawrev-2865	401	1	546	CARDINAL
inlawrev-2865	401	2	indiana	GPE
inlawrev-2865	401	3	23:531	CARDINAL
inlawrev-2865	401	4	indiana state board	ORG
inlawrev-2865	401	5	the indiana general assembly	ORG
inlawrev-2865	402	1	eagles lodge	GPE
inlawrev-2865	403	1	2	CARDINAL
inlawrev-2865	403	2	keller industries v. state board of tax commissioners,''^	ORG
inlawrev-2865	403	3	keller industries	ORG
inlawrev-2865	403	4	the indiana state board of tax commissioners	ORG
inlawrev-2865	403	5	indiana	GPE
inlawrev-2865	403	6	6-l.l-10-30(b	QUANTITY
inlawrev-2865	405	1	keller industries	ORG
inlawrev-2865	405	2	florida	GPE
inlawrev-2865	405	3	indiana	GPE
inlawrev-2865	407	1	the indiana tax court	ORG
inlawrev-2865	409	1	thomas dodge	PERSON
inlawrev-2865	409	2	indiana automobile dealership	ORG
inlawrev-2865	409	3	february of 1987	DATE
inlawrev-2865	409	4	186	CARDINAL
inlawrev-2865	409	5	illinois	GPE
inlawrev-2865	410	1	march 1, 1987	DATE
inlawrev-2865	410	2	only eleven	CARDINAL
inlawrev-2865	410	3	150	CARDINAL
inlawrev-2865	411	1	the indiana state board	ORG
inlawrev-2865	411	2	february	DATE
inlawrev-2865	411	3	the indiana personal property tax	ORG
inlawrev-2865	411	4	march 1 of each year	DATE
inlawrev-2865	412	1	the state board of tax commissioners	ORG
inlawrev-2865	412	2	indiana	GPE
inlawrev-2865	412	3	521	CARDINAL
inlawrev-2865	412	4	678	CARDINAL
inlawrev-2865	412	5	1988	DATE
inlawrev-2865	413	1	72	DATE
inlawrev-2865	413	2	st	PERSON
inlawrev-2865	413	3	mary	PERSON
inlawrev-2865	413	4	534	CARDINAL
inlawrev-2865	413	5	281	CARDINAL
inlawrev-2865	413	6	73	CARDINAL
inlawrev-2865	414	1	529 n.e.2d 1221	CARDINAL
inlawrev-2865	415	1	1988	DATE
inlawrev-2865	416	1	74	CARDINAL
inlawrev-2865	418	1	6-l.l-10-30(b	QUANTITY
inlawrev-2865	418	2	1988	DATE
inlawrev-2865	419	1	75	CARDINAL
inlawrev-2865	420	1	keller industries	ORG
inlawrev-2865	420	2	529	CARDINAL
inlawrev-2865	420	3	1224	CARDINAL
inlawrev-2865	421	1	76	DATE
inlawrev-2865	422	1	542	CARDINAL
inlawrev-2865	422	2	245	CARDINAL
inlawrev-2865	423	1	1989	DATE
inlawrev-2865	424	1	1990	DATE
inlawrev-2865	424	2	indiana	GPE
inlawrev-2865	424	3	547	CARDINAL
inlawrev-2865	424	4	the indiana tax court	ORG
inlawrev-2865	425	1	thomas dodge	PERSON
inlawrev-2865	425	2	the state board	ORG
inlawrev-2865	426	1	186	CARDINAL
inlawrev-2865	427	1	the indiana tax court	ORG
inlawrev-2865	429	1	thomas	PERSON
inlawrev-2865	430	1	indiana	GPE
inlawrev-2865	430	2	the indiana supreme court	ORG
inlawrev-2865	430	3	2,085	MONEY
inlawrev-2865	431	1	indiana	GPE
inlawrev-2865	431	2	2,085	MONEY
inlawrev-2865	432	1	5^o	CARDINAL
inlawrev-2865	432	2	104	MONEY
inlawrev-2865	432	3	approximately $1,981	MONEY
inlawrev-2865	432	4	indiana	GPE
inlawrev-2865	432	5	a few months later	DATE
inlawrev-2865	432	6	the indiana department of revenue	ORG
inlawrev-2865	432	7	some $3,000	MONEY
inlawrev-2865	432	8	indiana	GPE
inlawrev-2865	433	1	77	CARDINAL
inlawrev-2865	435	1	6-1.1-3-16 (	CARDINAL
inlawrev-2865	437	1	thomas dodge	PERSON
inlawrev-2865	437	2	542	CARDINAL
inlawrev-2865	437	3	246	CARDINAL
inlawrev-2865	437	4	79	CARDINAL
inlawrev-2865	438	1	d.	NORP
inlawrev-2865	438	2	ogden v. walker	ORG
inlawrev-2865	438	3	59	CARDINAL
inlawrev-2865	439	1	460	CARDINAL
inlawrev-2865	439	2	1877	DATE
inlawrev-2865	440	1	80	CARDINAL
inlawrev-2865	441	1	535	CARDINAL
inlawrev-2865	441	2	1194	CARDINAL
inlawrev-2865	441	3	1989	DATE
inlawrev-2865	442	1	the indiana tax court	ORG
inlawrev-2865	442	2	two	CARDINAL
inlawrev-2865	442	3	indiana	GPE
inlawrev-2865	443	1	indiana	GPE
inlawrev-2865	443	2	533	CARDINAL
inlawrev-2865	444	1	1989	DATE
inlawrev-2865	444	2	three	CARDINAL
inlawrev-2865	445	1	534 n.e.2d 768	MONEY
inlawrev-2865	446	1	1989	DATE
inlawrev-2865	446	2	indiana	GPE
inlawrev-2865	447	1	81	CARDINAL
inlawrev-2865	447	2	535	CARDINAL
inlawrev-2865	447	3	1195	CARDINAL
inlawrev-2865	448	1	548	CARDINAL
inlawrev-2865	448	2	indiana	GPE
inlawrev-2865	450	1	the indiana tax court	ORG
inlawrev-2865	450	2	only $104	MONEY
inlawrev-2865	450	3	indiana	GPE
inlawrev-2865	451	1	the indiana tax court	ORG
inlawrev-2865	451	2	the indiana tax court's	ORG
inlawrev-2865	451	3	the indiana supreme court	ORG
inlawrev-2865	451	4	the indiana tax court's	ORG
inlawrev-2865	452	1	the indiana supreme court	ORG
inlawrev-2865	452	2	indiana	GPE
inlawrev-2865	452	3	indiana	GPE
inlawrev-2865	453	1	indiana	GPE
inlawrev-2865	453	2	1	CARDINAL
inlawrev-2865	453	3	2	CARDINAL
inlawrev-2865	453	4	2,085	MONEY
inlawrev-2865	453	5	1,981	MONEY
inlawrev-2865	454	1	indiana	GPE
inlawrev-2865	454	2	just $104	MONEY
inlawrev-2865	454	3	3,000	MONEY
inlawrev-2865	455	1	the department of revenue	ORG
inlawrev-2865	455	2	the indiana estate tax on	ORG
inlawrev-2865	455	3	some $5,000	MONEY
inlawrev-2865	456	1	the approximately $2,000	MONEY
inlawrev-2865	456	2	3,000	MONEY
inlawrev-2865	456	3	the indiana supreme court	ORG
inlawrev-2865	456	4	the indiana tax court	ORG
inlawrev-2865	457	1	the indiana estate tax	ORG
inlawrev-2865	458	1	the indiana estate tax	ORG
inlawrev-2865	459	1	82	CARDINAL
inlawrev-2865	460	1	indiana	GPE
inlawrev-2865	460	2	512	CARDINAL
inlawrev-2865	460	3	902	CARDINAL
inlawrev-2865	461	1	1987	DATE
inlawrev-2865	462	1	83	CARDINAL
inlawrev-2865	464	1	6-4.1	CARDINAL
inlawrev-2865	464	2	1988	DATE
inlawrev-2865	465	1	84	CARDINAL
inlawrev-2865	466	1	535	CARDINAL
inlawrev-2865	466	2	1196	CARDINAL
inlawrev-2865	467	1	86	DATE
inlawrev-2865	468	1	1197.	DATE
inlawrev-2865	469	1	1990	DATE
inlawrev-2865	469	2	indiana	GPE
inlawrev-2865	469	3	549	CARDINAL
inlawrev-2865	470	1	one	CARDINAL
inlawrev-2865	472	1	indiana	GPE
inlawrev-2865	473	1	the year 1996,*^	DATE
inlawrev-2865	473	2	millions of dollars	MONEY
inlawrev-2865	475	1	first	ORDINAL
inlawrev-2865	475	2	marion county	GPE
inlawrev-2865	475	3	felix v. indiana department of revenue	ORG
inlawrev-2865	476	1	felix	PERSON
inlawrev-2865	477	1	non-indiana	ORG
inlawrev-2865	477	2	indiana	GPE
inlawrev-2865	478	1	article ten, section one	LAW
inlawrev-2865	478	2	indiana	GPE
inlawrev-2865	478	3	year-end	DATE
inlawrev-2865	478	4	the year	DATE
inlawrev-2865	479	1	indiana	GPE
inlawrev-2865	479	2	indiana	GPE
inlawrev-2865	480	1	the department of revenue	ORG
inlawrev-2865	480	2	evan bayh's	PERSON
inlawrev-2865	481	1	the indiana supreme court	ORG
inlawrev-2865	481	2	november 10, 1988	DATE
inlawrev-2865	481	3	the general assembly	ORG
inlawrev-2865	482	1	87	CARDINAL
inlawrev-2865	483	1	d.	NORP
inlawrev-2865	483	2	69	CARDINAL
inlawrev-2865	483	3	809	DATE
inlawrev-2865	483	4	810	CARDINAL
inlawrev-2865	483	5	2d	DATE
inlawrev-2865	483	6	1934	DATE
inlawrev-2865	484	1	88	CARDINAL
inlawrev-2865	486	1	6-5.1	CARDINAL
inlawrev-2865	486	2	supp	GPE
inlawrev-2865	486	3	1989	DATE
inlawrev-2865	487	1	89	CARDINAL
inlawrev-2865	489	1	6-5.1	CARDINAL
inlawrev-2865	490	1	90	CARDINAL
inlawrev-2865	495	1	nov. 10. 1988	DATE
inlawrev-2865	496	1	91	CARDINAL
inlawrev-2865	497	1	indiana	GPE
inlawrev-2865	497	2	49500-8905-60	DATE
inlawrev-2865	498	1	550	CARDINAL
inlawrev-2865	498	2	indiana	GPE
inlawrev-2865	499	1	the indiana supreme court	ORG
inlawrev-2865	500	1	the indiana general assembly	ORG
inlawrev-2865	500	2	indiana	GPE
inlawrev-2865	501	1	indiana senate	ORG
inlawrev-2865	501	2	318	CARDINAL
inlawrev-2865	501	3	the department of revenue's	ORG
inlawrev-2865	501	4	indiana	GPE
inlawrev-2865	502	1	the indiana tax court	ORG
inlawrev-2865	503	1	bayh	PERSON
inlawrev-2865	503	2	the indiana tax court.^^	ORG
inlawrev-2865	505	1	92	CARDINAL
inlawrev-2865	506	1	524	CARDINAL
inlawrev-2865	507	1	1988	DATE