id	sid	eid	entity	type
inlawrev-3506	1	1	indiana	GPE
inlawrev-3506	1	2	schoenfeld leandra lederman*	PERSON
inlawrev-3506	1	3	senate	ORG
inlawrev-3506	1	4	the internal revenue service	ORG
inlawrev-3506	1	5	irs reform act	LAW
inlawrev-3506	1	6	1998,^	CARDINAL
inlawrev-3506	2	1	eric posner	PERSON
inlawrev-3506	2	2	irs	ORG
inlawrev-3506	2	3	irs	ORG
inlawrev-3506	2	4	last year	DATE
inlawrev-3506	2	5	the indiana law review	ORG
inlawrev-3506	2	6	marcus schoenfeld	PERSON
inlawrev-3506	2	7	irs	ORG
inlawrev-3506	3	1	irs	ORG
inlawrev-3506	3	2	george mason university school of law	ORG
inlawrev-3506	4	1	a.b.	PERSON
inlawrev-3506	4	2	1987	DATE
inlawrev-3506	4	3	bryn mawr college	ORG
inlawrev-3506	4	4	j.d.	GPE
inlawrev-3506	4	5	1990	DATE
inlawrev-3506	4	6	new york university school	ORG
inlawrev-3506	4	7	1993	DATE
inlawrev-3506	4	8	new york university school oflaw	ORG
inlawrev-3506	5	1	terry chorvat	PERSON
inlawrev-3506	5	2	david hyman	PERSON
inlawrev-3506	5	3	stephen mazza	PERSON
inlawrev-3506	5	4	mark newton	PERSON
inlawrev-3506	5	5	george mason university school oflaw	ORG
inlawrev-3506	6	1	1 .	CARDINAL
inlawrev-3506	7	1	three days	DATE
inlawrev-3506	7	2	the senate finance committee	ORG
inlawrev-3506	7	3	irs	ORG
inlawrev-3506	7	4	irs	ORG
inlawrev-3506	8	1	wm	PERSON
inlawrev-3506	8	2	brian henning	PERSON
inlawrev-3506	8	3	irs	ORG
inlawrev-3506	8	4	of1998	DATE
inlawrev-3506	8	5	82	CARDINAL
inlawrev-3506	9	1	l. rev	PERSON
inlawrev-3506	10	1	405	CARDINAL
inlawrev-3506	10	2	405	CARDINAL
inlawrev-3506	10	3	1999	DATE
inlawrev-3506	12	1	ryan j. donmoyer	PERSON
inlawrev-3506	12	2	three days	DATE
inlawrev-3506	12	3	irs	ORG
inlawrev-3506	12	4	76	CARDINAL
inlawrev-3506	12	5	1655	CARDINAL
inlawrev-3506	12	6	1655	CARDINAL
inlawrev-3506	12	7	1997	DATE
inlawrev-3506	13	1	2	CARDINAL
inlawrev-3506	13	2	1998	DATE
inlawrev-3506	13	3	105	CARDINAL
inlawrev-3506	14	1	206	CARDINAL
inlawrev-3506	14	2	1 12	CARDINAL
inlawrev-3506	15	1	685	CARDINAL
inlawrev-3506	15	2	1998	DATE
inlawrev-3506	16	1	3.	CARDINAL
inlawrev-3506	16	2	heather b. conoboy	PERSON
inlawrev-3506	16	3	1998	DATE
inlawrev-3506	16	4	irs	ORG
inlawrev-3506	16	5	41	CARDINAL
inlawrev-3506	16	6	mary l. rev	PERSON
inlawrev-3506	16	7	1401	CARDINAL
inlawrev-3506	16	8	2000	DATE
inlawrev-3506	16	9	henning	PERSON
inlawrev-3506	16	10	supra	PERSON
inlawrev-3506	16	11	1	CARDINAL
inlawrev-3506	16	12	405	CARDINAL
inlawrev-3506	16	13	steve r. johnson	PERSON
inlawrev-3506	16	14	84	CARDINAL
inlawrev-3506	16	15	lowa l. rev	PERSON
inlawrev-3506	17	1	413	CARDINAL
inlawrev-3506	17	2	1 999	CARDINAL
inlawrev-3506	17	3	eric a. posner	PERSON
inlawrev-3506	17	4	86	CARDINAL
inlawrev-3506	17	5	va	GPE
inlawrev-3506	18	1	l. rev	PERSON
inlawrev-3506	18	2	1 78 1	CARDINAL
inlawrev-3506	18	3	amy s. wei	PERSON
inlawrev-3506	18	4	15	CARDINAL
inlawrev-3506	18	5	ohio	GPE
inlawrev-3506	20	1	549	CARDINAL
inlawrev-3506	20	2	2000	DATE
inlawrev-3506	21	1	4.	CARDINAL
inlawrev-3506	21	2	posner	PERSON
inlawrev-3506	21	3	supra	PERSON
inlawrev-3506	21	4	3	CARDINAL
inlawrev-3506	21	5	1812	DATE
inlawrev-3506	22	1	5	CARDINAL
inlawrev-3506	23	1	marcus schoenfeld	PERSON
inlawrev-3506	23	2	33	CARDINAL
inlawrev-3506	24	1	l. rev	PERSON
inlawrev-3506	24	2	517(2000	CARDINAL
inlawrev-3506	25	1	144	CARDINAL
inlawrev-3506	25	2	indiana	GPE
inlawrev-3506	25	3	35	CARDINAL
inlawrev-3506	25	4	143	CARDINAL
inlawrev-3506	26	1	schoenfeld	PERSON
inlawrev-3506	28	1	schoenfeld	PERSON
inlawrev-3506	28	2	irs	ORG
inlawrev-3506	30	1	schoenfeld	PERSON
inlawrev-3506	31	1	first	ORDINAL
inlawrev-3506	31	2	irs	ORG
inlawrev-3506	31	3	the united states	GPE
inlawrev-3506	32	1	second	ORDINAL
inlawrev-3506	33	1	third	ORDINAL
inlawrev-3506	34	1	fourth	ORDINAL
inlawrev-3506	35	1	fifth	ORDINAL
inlawrev-3506	35	2	irs	ORG
inlawrev-3506	36	1	sixth	ORDINAL
inlawrev-3506	36	2	irs	ORG
inlawrev-3506	36	3	6	CARDINAL
inlawrev-3506	37	1	569	CARDINAL
inlawrev-3506	38	1	steve johnson	PERSON
inlawrev-3506	38	2	irs	ORG
inlawrev-3506	38	3	88	CARDINAL
inlawrev-3506	38	4	395	CARDINAL
inlawrev-3506	38	5	395	CARDINAL
inlawrev-3506	38	6	2000	DATE
inlawrev-3506	39	1	8	CARDINAL
inlawrev-3506	40	1	schoenfeld	PERSON
inlawrev-3506	40	2	supra	PERSON
inlawrev-3506	40	3	5	CARDINAL
inlawrev-3506	40	4	568	CARDINAL
inlawrev-3506	41	1	9	CARDINAL
inlawrev-3506	43	1	10	CARDINAL
inlawrev-3506	48	1	6213(a	CARDINAL
inlawrev-3506	48	2	supp	GPE
inlawrev-3506	48	3	1999	DATE
inlawrev-3506	49	1	13	CARDINAL
inlawrev-3506	49	2	schoenfeld	PERSON
inlawrev-3506	49	3	supra	PERSON
inlawrev-3506	49	4	5	CARDINAL
inlawrev-3506	49	5	517	CARDINAL
inlawrev-3506	49	6	14	CARDINAL
inlawrev-3506	50	1	524	CARDINAL
inlawrev-3506	50	2	15	CARDINAL
inlawrev-3506	51	1	524	CARDINAL
inlawrev-3506	52	1	16	CARDINAL
inlawrev-3506	52	2	518	CARDINAL
inlawrev-3506	52	3	17	CARDINAL
inlawrev-3506	57	1	549	CARDINAL
inlawrev-3506	57	2	schoenfeld 145	PERSON
inlawrev-3506	59	1	irs	ORG
inlawrev-3506	61	1	schoenfeld	PERSON
inlawrev-3506	61	2	irs	ORG
inlawrev-3506	62	1	only one	CARDINAL
inlawrev-3506	63	1	schoenfeld	PERSON
inlawrev-3506	63	2	two	CARDINAL
inlawrev-3506	63	3	irs	ORG
inlawrev-3506	63	4	irs	ORG
inlawrev-3506	64	1	two	CARDINAL
inlawrev-3506	65	1	schoenfeld	PERSON
inlawrev-3506	65	2	irs	ORG
inlawrev-3506	65	3	the tax court's	ORG
inlawrev-3506	69	1	irs	ORG
inlawrev-3506	70	1	irs	ORG
inlawrev-3506	70	2	schoenfeld	PERSON
inlawrev-3506	70	3	irs	ORG
inlawrev-3506	71	1	irs	ORG
inlawrev-3506	72	1	irs	ORG
inlawrev-3506	73	1	irs	ORG
inlawrev-3506	74	1	irs	ORG
inlawrev-3506	75	1	schoenfeld	PERSON
inlawrev-3506	75	2	irs	ORG
inlawrev-3506	76	1	i.	PERSON
inlawrev-3506	76	2	irs	ORG
inlawrev-3506	76	3	schoenfeld	PERSON
inlawrev-3506	76	4	irs	ORG
inlawrev-3506	76	5	irs	ORG
inlawrev-3506	77	1	irs	ORG
inlawrev-3506	77	2	22	CARDINAL
inlawrev-3506	78	1	539-40	CARDINAL
inlawrev-3506	79	1	23	CARDINAL
inlawrev-3506	81	1	520	CARDINAL
inlawrev-3506	81	2	146	CARDINAL
inlawrev-3506	81	3	indiana	GPE
inlawrev-3506	81	4	35	CARDINAL
inlawrev-3506	81	5	143	CARDINAL
inlawrev-3506	84	1	irs	ORG
inlawrev-3506	84	2	irs	ORG
inlawrev-3506	84	3	irs	ORG
inlawrev-3506	86	1	ninety days	DATE
inlawrev-3506	87	1	irs	ORG
inlawrev-3506	87	2	irs	ORG
inlawrev-3506	89	1	irs	ORG
inlawrev-3506	90	1	irs	ORG
inlawrev-3506	90	2	thirty-day	DATE
inlawrev-3506	91	1	thirty-day	DATE
inlawrev-3506	91	2	irs	ORG
inlawrev-3506	92	1	thirty	CARDINAL
inlawrev-3506	92	2	irs	ORG
inlawrev-3506	93	1	ifa	ORG
inlawrev-3506	93	2	24	CARDINAL
inlawrev-3506	93	3	1994	DATE
inlawrev-3506	94	1	25	CARDINAL
inlawrev-3506	95	1	supp	GPE
inlawrev-3506	96	1	1999	DATE
inlawrev-3506	99	1	62 1 3(a	QUANTITY
inlawrev-3506	100	1	26	CARDINAL
inlawrev-3506	101	1	leandra lederman&	ORG
inlawrev-3506	101	2	stephen w. w<2zk	PERSON
inlawrev-3506	101	3	8	CARDINAL
inlawrev-3506	102	1	27	CARDINAL
inlawrev-3506	103	1	1994	DATE
inlawrev-3506	104	1	28	CARDINAL
inlawrev-3506	105	1	r. prac	PERSON
inlawrev-3506	107	1	30	CARDINAL
inlawrev-3506	107	2	36	DATE
inlawrev-3506	107	3	29	CARDINAL
inlawrev-3506	108	1	5ee/^.	CARDINAL
inlawrev-3506	108	2	30	CARDINAL
inlawrev-3506	108	3	37,41	CARDINAL
inlawrev-3506	108	4	30	CARDINAL
inlawrev-3506	110	1	1994	DATE
inlawrev-3506	111	1	31	CARDINAL
inlawrev-3506	112	1	5ee lederman & mazza	ORG
inlawrev-3506	112	2	26	CARDINAL
inlawrev-3506	112	3	9. 2001	DATE
inlawrev-3506	112	4	schoenfeld 147	PERSON
inlawrev-3506	112	5	irs	ORG
inlawrev-3506	113	1	first	ORDINAL
inlawrev-3506	113	2	irs	ORG
inlawrev-3506	113	3	ofa	PERSON
inlawrev-3506	114	1	irs	ORG
inlawrev-3506	115	1	irs	ORG
inlawrev-3506	117	1	first	ORDINAL
inlawrev-3506	117	2	irs	ORG
inlawrev-3506	118	1	second	ORDINAL
inlawrev-3506	119	1	third	ORDINAL
inlawrev-3506	119	2	ninety-day	DATE
inlawrev-3506	119	3	ifa	ORG
inlawrev-3506	120	1	fourth	ORDINAL
inlawrev-3506	120	2	sixty days	DATE
inlawrev-3506	120	3	irs	ORG
inlawrev-3506	121	1	fifth	ORDINAL
inlawrev-3506	121	2	first	ORDINAL
inlawrev-3506	121	3	irs	ORG
inlawrev-3506	124	1	irs	ORG
inlawrev-3506	125	1	schoenfeld	PERSON
inlawrev-3506	126	1	32	CARDINAL
inlawrev-3506	127	1	three	CARDINAL
inlawrev-3506	128	1	three	CARDINAL
inlawrev-3506	130	1	leandra lederman	PERSON
inlawrev-3506	130	2	30	CARDINAL
inlawrev-3506	131	1	davis l. rev	PERSON
inlawrev-3506	131	2	1 83	CARDINAL
inlawrev-3506	131	3	1 996	CARDINAL
inlawrev-3506	132	1	33	CARDINAL
inlawrev-3506	133	1	850	CARDINAL
inlawrev-3506	133	2	514	CARDINAL
inlawrev-3506	133	3	517	CARDINAL
inlawrev-3506	133	4	9th	ORDINAL
inlawrev-3506	133	5	1988	DATE
inlawrev-3506	135	1	34	CARDINAL
inlawrev-3506	136	1	reddock v. comm'r	PERSON
inlawrev-3506	136	2	72	CARDINAL
inlawrev-3506	136	3	21	DATE
inlawrev-3506	136	4	26	CARDINAL
inlawrev-3506	136	5	1979	DATE
inlawrev-3506	136	6	atlas oil & ref corp.	ORG
inlawrev-3506	137	1	22	CARDINAL
inlawrev-3506	137	2	552	CARDINAL
inlawrev-3506	137	3	558-59	CARDINAL
inlawrev-3506	137	4	1954	DATE
inlawrev-3506	137	5	woods v. comm'r	PERSON
inlawrev-3506	137	6	92	CARDINAL
inlawrev-3506	137	7	776	CARDINAL
inlawrev-3506	137	8	778	CARDINAL
inlawrev-3506	137	9	1989	DATE
inlawrev-3506	138	1	35	CARDINAL
inlawrev-3506	139	1	schoenfeld	PERSON
inlawrev-3506	139	2	supra	PERSON
inlawrev-3506	139	3	5	CARDINAL
inlawrev-3506	139	4	534	CARDINAL
inlawrev-3506	139	5	148	CARDINAL
inlawrev-3506	139	6	indiana	GPE
inlawrev-3506	140	1	35:143	CARDINAL
inlawrev-3506	140	2	the tax court case.^^	ORG
inlawrev-3506	141	1	irs	ORG
inlawrev-3506	141	2	1	CARDINAL
inlawrev-3506	143	1	schoenfeld	PERSON
inlawrev-3506	145	1	schoenfeld	PERSON
inlawrev-3506	149	1	irs	ORG
inlawrev-3506	149	2	first	ORDINAL
inlawrev-3506	150	1	two	CARDINAL
inlawrev-3506	151	1	first	ORDINAL
inlawrev-3506	153	1	second	ORDINAL
inlawrev-3506	153	2	irs	ORG
inlawrev-3506	155	1	irs	ORG
inlawrev-3506	156	1	two	CARDINAL
inlawrev-3506	156	2	one	CARDINAL
inlawrev-3506	156	3	36	CARDINAL
inlawrev-3506	157	1	32	CARDINAL
inlawrev-3506	157	2	238	CARDINAL
inlawrev-3506	158	1	37	CARDINAL
inlawrev-3506	161	1	olsen	PERSON
inlawrev-3506	161	2	88	CARDINAL
inlawrev-3506	161	3	650	CARDINAL
inlawrev-3506	161	4	651	CARDINAL
inlawrev-3506	161	5	2d	DATE
inlawrev-3506	161	6	1937	DATE
inlawrev-3506	162	1	39	CARDINAL
inlawrev-3506	163	1	schoenfeld	PERSON
inlawrev-3506	163	2	supra	PERSON
inlawrev-3506	163	3	5	CARDINAL
inlawrev-3506	163	4	5 1 7. 40	DATE
inlawrev-3506	164	1	5 1 8	DATE
inlawrev-3506	165	1	41	CARDINAL
inlawrev-3506	166	1	united states	GPE
inlawrev-3506	166	2	428	CARDINAL
inlawrev-3506	166	3	433	CARDINAL
inlawrev-3506	166	4	441	CARDINAL
inlawrev-3506	166	5	1133	CARDINAL
inlawrev-3506	166	6	5th	ORDINAL
inlawrev-3506	166	7	1991	DATE
inlawrev-3506	166	8	794f.2d884	CARDINAL
inlawrev-3506	166	9	886(3dcir	CARDINAL
inlawrev-3506	166	10	1 986	CARDINAL
inlawrev-3506	166	11	c/ dimauro v. united states	ORG
inlawrev-3506	166	12	706	CARDINAL
inlawrev-3506	166	13	882	CARDINAL
inlawrev-3506	166	14	884	CARDINAL
inlawrev-3506	166	15	8th	ORDINAL
inlawrev-3506	166	16	1983	DATE
inlawrev-3506	167	1	42	CARDINAL
inlawrev-3506	168	1	794	CARDINAL
inlawrev-3506	168	2	887	CARDINAL
inlawrev-3506	171	1	43	CARDINAL
inlawrev-3506	172	1	sean m. moran	PERSON
inlawrev-3506	172	2	55	CARDINAL
inlawrev-3506	172	3	fordham l. rev	PERSON
inlawrev-3506	172	4	1087	CARDINAL
inlawrev-3506	172	5	1 100	CARDINAL
inlawrev-3506	172	6	1987	DATE
inlawrev-3506	173	1	44	DATE
inlawrev-3506	174	1	32	CARDINAL
inlawrev-3506	174	2	201	CARDINAL
inlawrev-3506	174	3	200 1	CARDINAL
inlawrev-3506	174	4	schoenfeld 1 49	PERSON
inlawrev-3506	174	5	schoenfeld	PERSON
inlawrev-3506	175	1	janis v. united	PERSON
inlawrev-3506	175	2	the united states supreme court	ORG
inlawrev-3506	178	1	ifa	ORG
inlawrev-3506	178	2	irs	ORG
inlawrev-3506	179	1	ryan v.	PERSON
inlawrev-3506	179	2	schoenfeld	PERSON
inlawrev-3506	179	3	irs	ORG
inlawrev-3506	180	1	irs	ORG
inlawrev-3506	180	2	irs	ORG
inlawrev-3506	182	1	irs	ORG
inlawrev-3506	183	1	irs	ORG
inlawrev-3506	184	1	45	CARDINAL
inlawrev-3506	185	1	428	CARDINAL
inlawrev-3506	185	2	u.s.	GPE
inlawrev-3506	185	3	433(1976	CARDINAL
inlawrev-3506	186	1	46	DATE
inlawrev-3506	188	1	47	DATE
inlawrev-3506	190	1	794	CARDINAL
inlawrev-3506	190	2	887	CARDINAL
inlawrev-3506	192	1	885	CARDINAL
inlawrev-3506	194	1	48	CARDINAL
inlawrev-3506	196	1	gerardo v. comm'r	PERSON
inlawrev-3506	196	2	552	CARDINAL
inlawrev-3506	196	3	549	CARDINAL
inlawrev-3506	196	4	554	CARDINAL
inlawrev-3506	196	5	3d	CARDINAL
inlawrev-3506	196	6	1977	DATE
inlawrev-3506	197	1	irs	ORG
inlawrev-3506	198	1	49	CARDINAL
inlawrev-3506	199	1	75	CARDINAL
inlawrev-3506	199	2	1998	DATE
inlawrev-3506	200	1	50	CARDINAL
inlawrev-3506	201	1	schoenfeld	PERSON
inlawrev-3506	201	2	supra	PERSON
inlawrev-3506	201	3	5	CARDINAL
inlawrev-3506	201	4	5 1 7 n.*	TIME
inlawrev-3506	203	1	ryan	PERSON
inlawrev-3506	204	1	51	CARDINAL
inlawrev-3506	205	1	75	DATE
inlawrev-3506	205	2	1777-78	DATE
inlawrev-3506	206	1	52	CARDINAL
inlawrev-3506	207	1	portillo	ORG
inlawrev-3506	207	2	932	CARDINAL
inlawrev-3506	207	3	1128	DATE
inlawrev-3506	207	4	1 130	CARDINAL
inlawrev-3506	207	5	5th	ORDINAL
inlawrev-3506	207	6	1991	DATE
inlawrev-3506	208	1	150	CARDINAL
inlawrev-3506	208	2	indiana	GPE
inlawrev-3506	209	1	irs	ORG
inlawrev-3506	209	2	irs	ORG
inlawrev-3506	209	3	1998	DATE
inlawrev-3506	210	1	section 7491	LAW
inlawrev-3506	210	2	irs	ORG
inlawrev-3506	212	1	numerous commentators,^^ section 7491	ORG
inlawrev-3506	213	1	irs	ORG
inlawrev-3506	215	1	irs	ORG
inlawrev-3506	216	1	section 7491	ORG
inlawrev-3506	217	1	53	CARDINAL
inlawrev-3506	218	1	5eei.r.c	CARDINAL
inlawrev-3506	220	1	54	CARDINAL
inlawrev-3506	222	1	supp	GPE
inlawrev-3506	223	1	1999	DATE
inlawrev-3506	224	1	56	CARDINAL
inlawrev-3506	224	2	johnson	PERSON
inlawrev-3506	224	3	3	CARDINAL
inlawrev-3506	224	4	413	CARDINAL
inlawrev-3506	225	1	anthony f. newton	PERSON
inlawrev-3506	225	2	the new millennium	DATE
inlawrev-3506	225	3	91	CARDINAL
inlawrev-3506	225	4	1 139	CARDINAL
inlawrev-3506	225	5	1 157	CARDINAL
inlawrev-3506	225	6	2001	DATE
inlawrev-3506	225	7	congress	ORG
inlawrev-3506	225	8	section 7491	ORG
inlawrev-3506	226	1	116 t.c	QUANTITY
inlawrev-3506	226	2	438	CARDINAL
inlawrev-3506	226	3	2001	DATE
inlawrev-3506	227	1	ofa casualty	PERSON
inlawrev-3506	227	2	irs	ORG
inlawrev-3506	228	1	443	CARDINAL
inlawrev-3506	229	1	nathan e. clukey	PERSON
inlawrev-3506	229	2	irs	ORG
inlawrev-3506	229	3	82	CARDINAL
inlawrev-3506	229	4	683	CARDINAL
inlawrev-3506	229	5	1 999	CARDINAL
inlawrev-3506	234	1	685	CARDINAL
inlawrev-3506	235	1	57	DATE
inlawrev-3506	236	1	idsltess	ORG
inlawrev-3506	237	1	200 1	CARDINAL
inlawrev-3506	237	2	schoenfeld	PERSON
inlawrev-3506	237	3	1 5 1	CARDINAL
inlawrev-3506	237	4	irs	ORG
inlawrev-3506	238	1	2.	CARDINAL
inlawrev-3506	238	2	schoenfeld	PERSON
inlawrev-3506	238	3	greenberg	PERSON
inlawrev-3506	239	1	greenberg	PERSON
inlawrev-3506	239	2	irs	ORG
inlawrev-3506	240	1	°	TIME
inlawrev-3506	241	1	schoenfeld	PERSON
inlawrev-3506	241	2	greenberg	PERSON
inlawrev-3506	241	3	irs	ORG
inlawrev-3506	242	1	greenberg	PERSON
inlawrev-3506	243	1	irs	ORG
inlawrev-3506	247	1	schoenfeld	PERSON
inlawrev-3506	247	2	greenberg	PERSON
inlawrev-3506	248	1	greenberg	PERSON
inlawrev-3506	248	2	58	DATE
inlawrev-3506	249	1	62	CARDINAL
inlawrev-3506	250	1	324(1974	CARDINAL
inlawrev-3506	251	1	59	CARDINAL
inlawrev-3506	252	1	327	CARDINAL
inlawrev-3506	253	1	60	CARDINAL
inlawrev-3506	255	1	328	CARDINAL
inlawrev-3506	255	2	61	CARDINAL
inlawrev-3506	255	3	schoenfeld	PERSON
inlawrev-3506	255	4	supra	PERSON
inlawrev-3506	255	5	5	CARDINAL
inlawrev-3506	255	6	528	CARDINAL
inlawrev-3506	256	1	62	CARDINAL
inlawrev-3506	258	1	two	CARDINAL
inlawrev-3506	258	2	the united states district	GPE
inlawrev-3506	258	3	the united states court of federal	ORG
inlawrev-3506	259	1	28	CARDINAL
inlawrev-3506	260	1	1346(a)(1	CARDINAL
inlawrev-3506	260	2	1491(a)(1	CARDINAL
inlawrev-3506	260	3	1994	DATE
inlawrev-3506	264	1	1994	DATE
inlawrev-3506	265	1	six months	DATE
inlawrev-3506	268	1	v. united states	GPE
inlawrev-3506	268	2	362	CARDINAL
inlawrev-3506	268	3	u.s.	GPE
inlawrev-3506	268	4	1 45	CARDINAL
inlawrev-3506	268	5	1 960	CARDINAL
inlawrev-3506	269	1	63	DATE
inlawrev-3506	269	2	schoenfeld	PERSON
inlawrev-3506	269	3	supra	PERSON
inlawrev-3506	269	4	5	CARDINAL
inlawrev-3506	269	5	529	CARDINAL
inlawrev-3506	270	1	152	CARDINAL
inlawrev-3506	270	2	indiana	GPE
inlawrev-3506	270	3	35:143	CARDINAL
inlawrev-3506	270	4	irs	ORG
inlawrev-3506	270	5	schoenfeld	PERSON
inlawrev-3506	273	1	irs	ORG
inlawrev-3506	274	1	a.	PERSON
inlawrev-3506	274	2	notices.—^professor schoenfeld	PERSON
inlawrev-3506	274	3	the tax court's	ORG
inlawrev-3506	276	1	irs	ORG
inlawrev-3506	278	1	schoenfeld	PERSON
inlawrev-3506	278	2	96,600	MONEY
inlawrev-3506	280	1	70%."^°	TIME
inlawrev-3506	280	2	nevada	GPE
inlawrev-3506	281	1	irs	ORG
inlawrev-3506	283	1	irs	ORG
inlawrev-3506	283	2	nevada	GPE
inlawrev-3506	283	3	inc.	ORG
inlawrev-3506	283	4	irs	ORG
inlawrev-3506	283	5	one	CARDINAL
inlawrev-3506	285	1	64	CARDINAL
inlawrev-3506	286	1	62t.c	CARDINAL
inlawrev-3506	288	1	schoenfeld	PERSON
inlawrev-3506	288	2	supra	PERSON
inlawrev-3506	288	3	5	CARDINAL
inlawrev-3506	288	4	527-28	CARDINAL
inlawrev-3506	289	1	66	CARDINAL
inlawrev-3506	289	2	528	CARDINAL
inlawrev-3506	289	3	67	CARDINAL
inlawrev-3506	289	4	81	CARDINAL
inlawrev-3506	290	1	855	CARDINAL
inlawrev-3506	290	2	1983	DATE
inlawrev-3506	290	3	814	CARDINAL
inlawrev-3506	290	4	1363	CARDINAL
inlawrev-3506	290	5	9th	ORDINAL
inlawrev-3506	290	6	1987	DATE
inlawrev-3506	291	1	68	CARDINAL
inlawrev-3506	291	2	schoenfeld	PERSON
inlawrev-3506	291	3	5m/?ra	CARDINAL
inlawrev-3506	291	4	5	CARDINAL
inlawrev-3506	291	5	531	CARDINAL
inlawrev-3506	292	1	69	CARDINAL
inlawrev-3506	293	1	814	CARDINAL
inlawrev-3506	293	2	1363	DATE
inlawrev-3506	293	3	1365	CARDINAL
inlawrev-3506	293	4	9th	ORDINAL
inlawrev-3506	293	5	1987	DATE
inlawrev-3506	293	6	81	CARDINAL
inlawrev-3506	293	7	855	CARDINAL
inlawrev-3506	293	8	1983	DATE
inlawrev-3506	294	1	70	CARDINAL
inlawrev-3506	295	1	d.	NORP
inlawrev-3506	296	1	8 1 -83	TIME
inlawrev-3506	297	1	71	CARDINAL
inlawrev-3506	297	2	814	CARDINAL
inlawrev-3506	297	3	1365-66	CARDINAL
inlawrev-3506	298	1	72	DATE
inlawrev-3506	299	1	1365	CARDINAL
inlawrev-3506	300	1	200 1	CARDINAL
inlawrev-3506	300	2	schoenfeld 1 53	PERSON
inlawrev-3506	300	3	ninth	ORDINAL
inlawrev-3506	300	4	ninth	ORDINAL
inlawrev-3506	300	5	section 6212(a).^^	LAW
inlawrev-3506	300	6	schoenfeld	PERSON
inlawrev-3506	300	7	ninth	ORDINAL
inlawrev-3506	303	1	schoenfeld	PERSON
inlawrev-3506	304	1	2ljurisdictional	CARDINAL
inlawrev-3506	307	1	73	CARDINAL
inlawrev-3506	309	1	irs	ORG
inlawrev-3506	309	2	1 98 1	DATE
inlawrev-3506	309	3	about 38,000	CARDINAL
inlawrev-3506	309	4	about seventeen percent	PERCENT
inlawrev-3506	309	5	1984	DATE
inlawrev-3506	309	6	about 43,000	CARDINAL
inlawrev-3506	309	7	thirty-three percent	PERCENT
inlawrev-3506	310	1	u.s.	GPE
inlawrev-3506	310	2	the internal revenue service	ORG
inlawrev-3506	310	3	october 1 986	DATE
inlawrev-3506	310	4	1	CARDINAL
inlawrev-3506	311	1	fiscal year 1984	DATE
inlawrev-3506	311	2	42,024	CARDINAL
inlawrev-3506	311	3	63,598	CARDINAL
inlawrev-3506	312	1	united states tax court	ORG
inlawrev-3506	312	2	1990 fiscal year	DATE
inlawrev-3506	312	3	1991	DATE
inlawrev-3506	313	1	fiscal year 2000	DATE
inlawrev-3506	313	2	only 16,572	CARDINAL
inlawrev-3506	313	3	fewer than eleven percent	PERCENT
inlawrev-3506	314	1	american bar association tax section court procedure	ORG
inlawrev-3506	314	2	1 1	CARDINAL
inlawrev-3506	315	1	1 983	CARDINAL
inlawrev-3506	316	1	74	CARDINAL
inlawrev-3506	318	1	75.	CARDINAL
inlawrev-3506	319	1	5eezv/.	CARDINAL
inlawrev-3506	320	1	76	CARDINAL
inlawrev-3506	321	1	schoenfeld	PERSON
inlawrev-3506	321	2	supra	PERSON
inlawrev-3506	321	3	5	CARDINAL
inlawrev-3506	321	4	534	CARDINAL
inlawrev-3506	324	1	7522	DATE
inlawrev-3506	324	2	1 994	CARDINAL
inlawrev-3506	326	1	100-11	CARDINAL
inlawrev-3506	329	1	814	CARDINAL
inlawrev-3506	329	2	1370	CARDINAL
inlawrev-3506	329	3	1	CARDINAL
inlawrev-3506	329	4	the tax year	DATE
inlawrev-3506	330	1	olsen	PERSON
inlawrev-3506	330	2	88	CARDINAL
inlawrev-3506	330	3	650	CARDINAL
inlawrev-3506	330	4	651	CARDINAL
inlawrev-3506	330	5	2d	DATE
inlawrev-3506	330	6	1937	DATE
inlawrev-3506	330	7	irs	ORG
inlawrev-3506	330	8	donohue 154 indiana	ORG
inlawrev-3506	332	1	hall	PERSON
inlawrev-3506	332	2	irs	ORG
inlawrev-3506	336	1	irs	ORG
inlawrev-3506	337	1	irs	ORG
inlawrev-3506	337	2	irs	ORG
inlawrev-3506	337	3	142(a	CARDINAL
inlawrev-3506	339	1	ninth	ORDINAL
inlawrev-3506	339	2	irs	ORG
inlawrev-3506	341	1	irs	ORG
inlawrev-3506	342	1	notices.—one	ORG
inlawrev-3506	342	2	irs	ORG
inlawrev-3506	343	1	first	ORDINAL
inlawrev-3506	343	2	irs	ORG
inlawrev-3506	344	1	irs	ORG
inlawrev-3506	344	2	return.*^	ORG
inlawrev-3506	344	3	irs	ORG
inlawrev-3506	344	4	law,*^	ORG
inlawrev-3506	344	5	irs	ORG
inlawrev-3506	344	6	37	CARDINAL
inlawrev-3506	345	1	cch	PERSON
inlawrev-3506	345	2	954	CARDINAL
inlawrev-3506	345	3	954-56	CARDINAL
inlawrev-3506	345	4	1 978	CARDINAL
inlawrev-3506	345	5	year	DATE
inlawrev-3506	346	1	79	CARDINAL
inlawrev-3506	346	2	814	CARDINAL
inlawrev-3506	346	3	1372	DATE
inlawrev-3506	346	4	j.	PERSON
inlawrev-3506	347	1	stamm int'l corp.	ORG
inlawrev-3506	348	1	84	CARDINAL
inlawrev-3506	348	2	248	CARDINAL
inlawrev-3506	348	3	252	CARDINAL
inlawrev-3506	348	4	1985	DATE
inlawrev-3506	349	1	ninth	ORDINAL
inlawrev-3506	350	1	clapp v. comm'r	PERSON
inlawrev-3506	350	2	875	CARDINAL
inlawrev-3506	350	3	1396	DATE
inlawrev-3506	350	4	1402	DATE
inlawrev-3506	350	5	9th	ORDINAL
inlawrev-3506	350	6	1989	DATE
inlawrev-3506	351	1	campbell v. comm'r	PERSON
inlawrev-3506	351	2	90	CARDINAL
inlawrev-3506	351	3	110(1988	CARDINAL
inlawrev-3506	352	1	irs	ORG
inlawrev-3506	352	2	ninth	ORDINAL
inlawrev-3506	353	1	9	CARDINAL
inlawrev-3506	353	2	irs	ORG
inlawrev-3506	354	1	114	CARDINAL
inlawrev-3506	354	2	80	CARDINAL
inlawrev-3506	355	1	lederman	ORG
inlawrev-3506	355	2	32	CARDINAL
inlawrev-3506	355	3	238	CARDINAL
inlawrev-3506	355	4	81	CARDINAL
inlawrev-3506	356	1	r. prac	PERSON
inlawrev-3506	358	1	1	CARDINAL
inlawrev-3506	360	1	82	CARDINAL
inlawrev-3506	361	1	814	CARDINAL
inlawrev-3506	361	2	1374	CARDINAL
inlawrev-3506	362	1	irs	ORG
inlawrev-3506	362	2	2001	DATE
inlawrev-3506	362	3	schoenfeld 155	PERSON
inlawrev-3506	362	4	irs	ORG
inlawrev-3506	362	5	irs	ORG
inlawrev-3506	362	6	computerize.*^	ORG
inlawrev-3506	362	7	irs	ORG
inlawrev-3506	362	8	irs	ORG
inlawrev-3506	363	1	ninth	ORDINAL
inlawrev-3506	363	2	sterrett	PERSON
inlawrev-3506	364	1	the year 1980	DATE
inlawrev-3506	365	1	irs	ORG
inlawrev-3506	368	1	d.	NORP
inlawrev-3506	368	2	j.	PERSON
inlawrev-3506	368	3	whittington v. comm'r	PERSON
inlawrev-3506	368	4	78	CARDINAL
inlawrev-3506	369	1	339	CARDINAL
inlawrev-3506	369	2	1999	DATE
inlawrev-3506	369	3	irs	ORG
inlawrev-3506	369	4	oftaxpayer	ORG
inlawrev-3506	370	1	83	CARDINAL
inlawrev-3506	371	1	griner v. comm'r	PERSON
inlawrev-3506	372	1	1991	DATE
inlawrev-3506	372	2	u.s.	GPE
inlawrev-3506	372	3	30021	DATE
inlawrev-3506	372	4	9th	ORDINAL
inlawrev-3506	372	5	1991	DATE
inlawrev-3506	373	1	whittington v. comm'r	PERSON
inlawrev-3506	373	2	78	CARDINAL
inlawrev-3506	374	1	339	CARDINAL
inlawrev-3506	374	2	1999	DATE
inlawrev-3506	374	3	irs	ORG
inlawrev-3506	375	1	84	CARDINAL
inlawrev-3506	376	1	irs	ORG
inlawrev-3506	376	2	fsa	ORG
inlawrev-3506	376	3	200004017, 1999	DATE
inlawrev-3506	376	4	fsa	ORG
inlawrev-3506	376	5	291	CARDINAL
inlawrev-3506	376	6	9. 85	DATE
inlawrev-3506	377	1	d.	NORP
inlawrev-3506	377	2	ninth	ORDINAL
inlawrev-3506	377	3	irs	ORG
inlawrev-3506	377	4	irs	ORG
inlawrev-3506	378	1	60	CARDINAL
inlawrev-3506	379	1	696	CARDINAL
inlawrev-3506	379	2	1990	DATE
inlawrev-3506	380	1	1991	DATE
inlawrev-3506	380	2	u.s.	GPE
inlawrev-3506	380	3	17529	DATE
inlawrev-3506	380	4	9th	ORDINAL
inlawrev-3506	380	5	1991	DATE
inlawrev-3506	380	6	ninth	ORDINAL
inlawrev-3506	380	7	61	CARDINAL
inlawrev-3506	381	1	cch	PERSON
inlawrev-3506	381	2	2406	DATE
inlawrev-3506	381	3	2407	CARDINAL
inlawrev-3506	381	4	1991	DATE
inlawrev-3506	381	5	i]n	DATE
inlawrev-3506	381	6	70%	PERCENT
inlawrev-3506	383	1	86	CARDINAL
inlawrev-3506	384	1	1993	DATE
inlawrev-3506	384	2	irs	ORG
inlawrev-3506	384	3	$1.2 million dollars	MONEY
inlawrev-3506	384	4	irs	ORG
inlawrev-3506	384	5	twenty-four	CARDINAL
inlawrev-3506	384	6	the six to eight weeks	DATE
inlawrev-3506	385	1	fs-93-3	DATE
inlawrev-3506	385	2	1 993 irb	QUANTITY
inlawrev-3506	385	3	394	CARDINAL
inlawrev-3506	386	1	87	CARDINAL
inlawrev-3506	387	1	814	CARDINAL
inlawrev-3506	387	2	1370	CARDINAL
inlawrev-3506	387	3	9th	ORDINAL
inlawrev-3506	387	4	1987	DATE
inlawrev-3506	388	1	81	CARDINAL
inlawrev-3506	388	2	855	CARDINAL
inlawrev-3506	388	3	869	CARDINAL
inlawrev-3506	388	4	1983	DATE
inlawrev-3506	388	5	sterrett	NORP
inlawrev-3506	388	6	j.	PERSON
inlawrev-3506	389	1	88	CARDINAL
inlawrev-3506	390	1	irs	ORG
inlawrev-3506	390	2	2000	DATE
inlawrev-3506	390	3	irs	ORG
inlawrev-3506	390	4	156	CARDINAL
inlawrev-3506	390	5	indiana	GPE
inlawrev-3506	391	1	irs	ORG
inlawrev-3506	391	2	°	TIME
inlawrev-3506	391	3	irs	ORG
inlawrev-3506	391	4	1998	DATE
inlawrev-3506	391	5	ten	CARDINAL
inlawrev-3506	391	6	irs	ORG
inlawrev-3506	392	1	1 986	CARDINAL
inlawrev-3506	394	1	first	ORDINAL
inlawrev-3506	394	2	first	ORDINAL
inlawrev-3506	395	1	irs	ORG
inlawrev-3506	395	2	irs	ORG
inlawrev-3506	396	1	irs	ORG
inlawrev-3506	398	1	section 7430	LAW
inlawrev-3506	398	2	irs	ORG
inlawrev-3506	398	3	irs	ORG
inlawrev-3506	399	1	7430	DATE
inlawrev-3506	399	2	ninth	ORDINAL
inlawrev-3506	403	1	lgm tl-3	PERSON
inlawrev-3506	404	1	jan. 15, 1988	DATE
inlawrev-3506	404	2	2000	CARDINAL
inlawrev-3506	404	3	tnt 121-89	ORG
inlawrev-3506	405	1	george guttman	PERSON
inlawrev-3506	405	2	irs	ORG
inlawrev-3506	405	3	87	CARDINAL
inlawrev-3506	405	4	479	CARDINAL
inlawrev-3506	405	5	480	CARDINAL
inlawrev-3506	405	6	2000	DATE
inlawrev-3506	406	1	90	CARDINAL
inlawrev-3506	406	2	j. donmoyer	PERSON
inlawrev-3506	406	3	senate	ORG
inlawrev-3506	406	4	79	CARDINAL
inlawrev-3506	406	5	518	CARDINAL
inlawrev-3506	406	6	520	CARDINAL
inlawrev-3506	406	7	1998	DATE
inlawrev-3506	407	1	91	CARDINAL
inlawrev-3506	408	1	5eei.r.c	CARDINAL
inlawrev-3506	411	1	92.	CARDINAL
inlawrev-3506	411	2	105th	GPE
inlawrev-3506	412	1	1203(1998	CARDINAL
inlawrev-3506	413	1	93	CARDINAL
inlawrev-3506	415	1	94	CARDINAL
inlawrev-3506	417	1	1994	DATE
inlawrev-3506	418	1	96	CARDINAL
inlawrev-3506	420	1	200 1	CARDINAL
inlawrev-3506	420	2	schoenfeld 157	PERSON
inlawrev-3506	420	3	irs	ORG
inlawrev-3506	421	1	1 1	CARDINAL
inlawrev-3506	423	1	irs	ORG
inlawrev-3506	424	1	c.	PERSON
inlawrev-3506	424	2	schoenfeld	PERSON
inlawrev-3506	424	3	greenberg	PERSON
inlawrev-3506	427	1	greenberg	PERSON
inlawrev-3506	429	1	section 7522	LAW
inlawrev-3506	429	2	greenberg	PERSON
inlawrev-3506	429	3	irs	ORG
inlawrev-3506	430	1	97	CARDINAL
inlawrev-3506	431	1	r. prac	PERSON
inlawrev-3506	433	1	23(a)(3	CARDINAL
inlawrev-3506	434	1	33(b	DATE
inlawrev-3506	435	1	98	CARDINAL
inlawrev-3506	436	1	d.	NORP
inlawrev-3506	437	1	99	CARDINAL
inlawrev-3506	437	2	schoenfeld	PERSON
inlawrev-3506	437	3	supra	PERSON
inlawrev-3506	437	4	5	CARDINAL
inlawrev-3506	437	5	529	CARDINAL
inlawrev-3506	438	1	158	CARDINAL
inlawrev-3506	438	2	indiana	GPE
inlawrev-3506	438	3	35	CARDINAL
inlawrev-3506	438	4	143	CARDINAL
inlawrev-3506	439	1	7522	DATE
inlawrev-3506	439	2	schoenfeld	PERSON
inlawrev-3506	441	1	section 7522	LAW
inlawrev-3506	445	1	one	CARDINAL
inlawrev-3506	446	1	irs	ORG
inlawrev-3506	446	2	section 7522.'^^	LAW
inlawrev-3506	446	3	irs	ORG
inlawrev-3506	449	1	irs	ORG
inlawrev-3506	449	2	irs	ORG
inlawrev-3506	450	1	irs	ORG
inlawrev-3506	452	1	100	CARDINAL
inlawrev-3506	452	2	7522(a	CARDINAL
inlawrev-3506	453	1	1994	DATE
inlawrev-3506	455	1	seeid	ORG
inlawrev-3506	457	1	101	CARDINAL
inlawrev-3506	458	1	7522(a	CARDINAL
inlawrev-3506	459	1	102	CARDINAL
inlawrev-3506	460	1	112 t.c	QUANTITY
inlawrev-3506	460	2	183	CARDINAL
inlawrev-3506	460	3	1999	DATE
inlawrev-3506	462	1	section 7522	LAW
inlawrev-3506	462	2	142(a	CARDINAL
inlawrev-3506	463	1	197	CARDINAL
inlawrev-3506	463	2	74	CARDINAL
inlawrev-3506	464	1	1457	DATE
inlawrev-3506	464	2	1997	DATE
inlawrev-3506	464	3	irs	ORG
inlawrev-3506	464	4	section 7522	LAW
inlawrev-3506	465	1	ludwig v. comm'r	PERSON
inlawrev-3506	465	2	68	CARDINAL
inlawrev-3506	466	1	cch	PERSON
inlawrev-3506	466	2	961	CARDINAL
inlawrev-3506	466	3	963	CARDINAL
inlawrev-3506	466	4	1994	DATE
inlawrev-3506	466	5	irs	ORG
inlawrev-3506	466	6	section 7522(a	LAW
inlawrev-3506	468	1	103	CARDINAL
inlawrev-3506	468	2	112	CARDINAL
inlawrev-3506	468	3	183(1999	CARDINAL
inlawrev-3506	469	1	104	CARDINAL
inlawrev-3506	469	2	seeid	ORG
inlawrev-3506	470	1	193-94	CARDINAL
inlawrev-3506	470	2	142(a	CARDINAL
inlawrev-3506	470	3	elliott v. comm'r	PERSON
inlawrev-3506	470	4	82	CARDINAL
inlawrev-3506	471	1	cch	PERSON
inlawrev-3506	471	2	13	DATE
inlawrev-3506	471	3	21 (2001	DATE
inlawrev-3506	471	4	section 7522	LAW
inlawrev-3506	472	1	1 12	CARDINAL
inlawrev-3506	472	2	183	CARDINAL
inlawrev-3506	472	3	1999	DATE
inlawrev-3506	473	1	1 05	CARDINAL
inlawrev-3506	474	1	leandra lederman gassenheimer	PERSON
inlawrev-3506	474	2	73	CARDINAL
inlawrev-3506	474	3	83	CARDINAL
inlawrev-3506	474	4	1995	DATE
inlawrev-3506	475	1	1 06	DATE
inlawrev-3506	476	1	leandra lederman	PERSON
inlawrev-3506	476	2	ofproof	PERSON
inlawrev-3506	476	3	200 1	CARDINAL
inlawrev-3506	476	4	schoenfeld 1 59	PERSON
inlawrev-3506	476	5	irs	ORG
inlawrev-3506	477	1	irs	ORG
inlawrev-3506	477	2	the year	DATE
inlawrev-3506	478	1	section 7522	LAW
inlawrev-3506	478	2	irs	ORG
inlawrev-3506	478	3	irs	ORG
inlawrev-3506	479	1	irs	ORG
inlawrev-3506	480	1	section 7522	LAW
inlawrev-3506	481	1	greenberg	PERSON
inlawrev-3506	482	1	schoenfeld	PERSON
inlawrev-3506	482	2	greenberg	PERSON
inlawrev-3506	482	3	irs	ORG
inlawrev-3506	486	1	thirty-day	DATE
inlawrev-3506	487	1	schoenfeld	PERSON
inlawrev-3506	487	2	blocksouthland sportswear co.	ORG
inlawrev-3506	488	1	united states^^^	ORG
inlawrev-3506	488	2	a particular year	DATE
inlawrev-3506	489	1	june 23, 1971	DATE
inlawrev-3506	489	2	section 6532(a)(1	LAW
inlawrev-3506	489	3	1954	DATE
inlawrev-3506	489	4	north carolina	GPE
inlawrev-3506	489	5	li 91	PERSON
inlawrev-3506	489	6	3-69	CARDINAL
inlawrev-3506	489	7	thirty-day	DATE
inlawrev-3506	489	8	newton	PERSON
inlawrev-3506	489	9	92	CARDINAL
inlawrev-3506	489	10	1 17	DATE
inlawrev-3506	489	11	122-23	CARDINAL
inlawrev-3506	489	12	7522	DATE
inlawrev-3506	490	1	107	CARDINAL
inlawrev-3506	490	2	80	CARDINAL
inlawrev-3506	491	1	135	CARDINAL
inlawrev-3506	491	2	2000	DATE
inlawrev-3506	492	1	108	CARDINAL
inlawrev-3506	494	1	138	CARDINAL
inlawrev-3506	494	2	109	CARDINAL
inlawrev-3506	496	1	139	CARDINAL
inlawrev-3506	497	1	111	CARDINAL
inlawrev-3506	498	1	elliott v. comm'r	PERSON
inlawrev-3506	498	2	82	CARDINAL
inlawrev-3506	499	1	cch	PERSON
inlawrev-3506	499	2	13	DATE
inlawrev-3506	499	3	22	CARDINAL
inlawrev-3506	499	4	2001	DATE
inlawrev-3506	499	5	section 7522	LAW
inlawrev-3506	501	1	1 12	CARDINAL
inlawrev-3506	502	1	schoenfeld	PERSON
inlawrev-3506	502	2	supra	PERSON
inlawrev-3506	502	3	5	CARDINAL
inlawrev-3506	502	4	536	CARDINAL
inlawrev-3506	502	5	113	CARDINAL
inlawrev-3506	503	1	536	CARDINAL
inlawrev-3506	503	2	1 14	DATE
inlawrev-3506	504	1	73	CARDINAL
inlawrev-3506	504	2	9230	CARDINAL
inlawrev-3506	504	3	480	CARDINAL
inlawrev-3506	504	4	921	CARDINAL
inlawrev-3506	504	5	4th	ORDINAL
inlawrev-3506	504	6	1973	DATE
inlawrev-3506	505	1	1 1 5	DATE
inlawrev-3506	505	2	schoenfeld	PERSON
inlawrev-3506	505	3	supra	PERSON
inlawrev-3506	505	4	5	CARDINAL
inlawrev-3506	505	5	537	CARDINAL
inlawrev-3506	505	6	73	CARDINAL
inlawrev-3506	505	7	1 9230	CARDINAL
inlawrev-3506	506	1	160	CARDINAL
inlawrev-3506	506	2	indiana	GPE
inlawrev-3506	506	3	35:143	CARDINAL
inlawrev-3506	506	4	thirty-day	DATE
inlawrev-3506	510	1	schoenfeld	PERSON
inlawrev-3506	511	1	greenberg	PERSON
inlawrev-3506	511	2	'5	DATE
inlawrev-3506	513	1	peterson	PERSON
inlawrev-3506	513	2	united states	GPE
inlawrev-3506	513	3	schoenfeld	PERSON
inlawrev-3506	516	1	irs	ORG
inlawrev-3506	516	2	andirsfield	PERSON
inlawrev-3506	519	1	6	CARDINAL
inlawrev-3506	519	2	26(b)(3).'2	CARDINAL
inlawrev-3506	519	3	peterson	PERSON
inlawrev-3506	519	4	116	CARDINAL
inlawrev-3506	520	1	73	CARDINAL
inlawrev-3506	520	2	9230	DATE
inlawrev-3506	521	1	117	CARDINAL
inlawrev-3506	523	1	swanson v. comm'r	PERSON
inlawrev-3506	523	2	1 06 t.c	QUANTITY
inlawrev-3506	523	3	76	DATE
inlawrev-3506	523	4	8 1	DATE
inlawrev-3506	523	5	1 996	CARDINAL
inlawrev-3506	523	6	the years	DATE
inlawrev-3506	525	1	1 18	CARDINAL
inlawrev-3506	525	2	schoenfeld	PERSON
inlawrev-3506	525	3	supra	PERSON
inlawrev-3506	525	4	5	CARDINAL
inlawrev-3506	525	5	537	CARDINAL
inlawrev-3506	526	1	119	CARDINAL
inlawrev-3506	527	1	52f.r.d.317(s.d	CARDINAL
inlawrev-3506	528	1	1971	DATE
inlawrev-3506	529	1	120	CARDINAL
inlawrev-3506	530	1	320	CARDINAL
inlawrev-3506	531	1	200 1	CARDINAL
inlawrev-3506	531	2	schoenfeld	PERSON
inlawrev-3506	531	3	1 6 1	CARDINAL
inlawrev-3506	532	1	hernley v. united states,^^^	ORG
inlawrev-3506	532	2	seventh	ORDINAL
inlawrev-3506	532	3	johnson	PERSON
inlawrev-3506	532	4	johnson	PERSON
inlawrev-3506	532	5	5	CARDINAL
inlawrev-3506	534	1	schoenfeld	PERSON
inlawrev-3506	534	2	peterson	PERSON
inlawrev-3506	541	1	haag v. commissioner	PERSON
inlawrev-3506	541	2	thirty-day	DATE
inlawrev-3506	544	1	rountree cotton co.	ORG
inlawrev-3506	546	1	irs	ORG
inlawrev-3506	546	2	irs	ORG
inlawrev-3506	546	3	121	CARDINAL
inlawrev-3506	546	4	832	CARDINAL
inlawrev-3506	546	5	980	CARDINAL
inlawrev-3506	546	6	7th	ORDINAL
inlawrev-3506	546	7	1 987	CARDINAL
inlawrev-3506	547	1	122	CARDINAL
inlawrev-3506	548	1	982	CARDINAL
inlawrev-3506	549	1	123	CARDINAL
inlawrev-3506	551	1	982	CARDINAL
inlawrev-3506	551	2	1 24	DATE
inlawrev-3506	551	3	schoenfeld	PERSON
inlawrev-3506	551	4	supra	PERSON
inlawrev-3506	551	5	5	CARDINAL
inlawrev-3506	551	6	5 1 8	DATE
inlawrev-3506	551	7	125	CARDINAL
inlawrev-3506	551	8	r. prac	PERSON
inlawrev-3506	551	9	70(b)(1	CARDINAL
inlawrev-3506	552	1	126	CARDINAL
inlawrev-3506	552	2	88	CARDINAL
inlawrev-3506	552	3	604	CARDINAL
inlawrev-3506	552	4	1987	DATE
inlawrev-3506	552	5	ajfcl	ORG
inlawrev-3506	552	6	855	CARDINAL
inlawrev-3506	552	7	855	CARDINAL
inlawrev-3506	552	8	8th	ORDINAL
inlawrev-3506	552	9	1988	DATE
inlawrev-3506	553	1	127	CARDINAL
inlawrev-3506	555	1	128	CARDINAL
inlawrev-3506	557	1	r. prac	PERSON
inlawrev-3506	557	2	70(b)(1	CARDINAL
inlawrev-3506	558	1	129	CARDINAL
inlawrev-3506	558	2	113	CARDINAL
inlawrev-3506	558	3	422	CARDINAL
inlawrev-3506	558	4	1999	DATE
inlawrev-3506	558	5	ajpd	GPE
inlawrev-3506	558	6	2001	DATE
inlawrev-3506	558	7	u.s.	GPE
inlawrev-3506	558	8	5258	CARDINAL
inlawrev-3506	558	9	10th	ORDINAL
inlawrev-3506	558	10	2001	DATE
inlawrev-3506	559	1	130	CARDINAL
inlawrev-3506	559	2	426	CARDINAL
inlawrev-3506	559	3	1 62	CARDINAL
inlawrev-3506	559	4	indiana	GPE
inlawrev-3506	561	1	3 5	CARDINAL
inlawrev-3506	561	2	1 43	CARDINAL
inlawrev-3506	561	3	irs	ORG
inlawrev-3506	561	4	schoenfeld	PERSON
inlawrev-3506	564	1	schoenfeld	PERSON
inlawrev-3506	564	2	irs	ORG
inlawrev-3506	564	3	irs	ORG
inlawrev-3506	566	1	section 6663(a	LAW
inlawrev-3506	567	1	75 percent	PERCENT
inlawrev-3506	569	1	irs	ORG
inlawrev-3506	569	2	irs	ORG
inlawrev-3506	570	1	irs	ORG
inlawrev-3506	573	1	schoenfeld	PERSON
inlawrev-3506	574	1	irs	ORG
inlawrev-3506	576	1	1	CARDINAL
inlawrev-3506	576	2	schoenfeld	PERSON
inlawrev-3506	578	1	131	CARDINAL
inlawrev-3506	580	1	supra	PERSON
inlawrev-3506	580	2	1 1 3-28	CARDINAL
inlawrev-3506	581	1	133	CARDINAL
inlawrev-3506	581	2	1994	DATE
inlawrev-3506	582	1	134	CARDINAL
inlawrev-3506	582	2	r. prac	PERSON
inlawrev-3506	585	1	135	CARDINAL
inlawrev-3506	585	2	794	CARDINAL
inlawrev-3506	585	3	884	CARDINAL
inlawrev-3506	585	4	887	CARDINAL
inlawrev-3506	585	5	3d	CARDINAL
inlawrev-3506	585	6	1986	DATE
inlawrev-3506	585	7	gerardo v. comm'r	PERSON
inlawrev-3506	585	8	552	CARDINAL
inlawrev-3506	585	9	554	CARDINAL
inlawrev-3506	585	10	556	CARDINAL
inlawrev-3506	585	11	3d	CARDINAL
inlawrev-3506	585	12	1977	DATE
inlawrev-3506	586	1	1 36	DATE
inlawrev-3506	587	1	schoenfeld	PERSON
inlawrev-3506	587	2	supra	PERSON
inlawrev-3506	587	3	5	CARDINAL
inlawrev-3506	587	4	549	CARDINAL
inlawrev-3506	587	5	1 89	DATE
inlawrev-3506	587	6	137	CARDINAL
inlawrev-3506	589	1	mcculley v. comm'r	PERSON
inlawrev-3506	589	2	73	CARDINAL
inlawrev-3506	590	1	cch	PERSON
inlawrev-3506	590	2	3163	CARDINAL
inlawrev-3506	590	3	3165	CARDINAL
inlawrev-3506	590	4	1997	DATE
inlawrev-3506	590	5	2001	DATE
inlawrev-3506	590	6	schoenfeld 163	PERSON
inlawrev-3506	591	1	o.j. simpson	PERSON
inlawrev-3506	591	2	nicole brown	PERSON
inlawrev-3506	591	3	ronald goldman,'^	PERSON
inlawrev-3506	595	1	first	ORDINAL
inlawrev-3506	597	1	ofa	PERSON
inlawrev-3506	599	1	johnson v. sawyer	PERSON
inlawrev-3506	599	2	47	DATE
inlawrev-3506	599	3	7 1 6	DATE
inlawrev-3506	599	4	722	CARDINAL
inlawrev-3506	599	5	1 3	CARDINAL
inlawrev-3506	599	6	5th	ORDINAL
inlawrev-3506	599	7	1 995	CARDINAL
inlawrev-3506	601	1	kathleen h. musslewhite	PERSON
inlawrev-3506	601	2	33	CARDINAL
inlawrev-3506	602	1	u.l.	PERSON
inlawrev-3506	602	2	643(1984	CARDINAL
inlawrev-3506	603	1	138	CARDINAL
inlawrev-3506	604	1	julian a. cook	PERSON
inlawrev-3506	604	2	s. kende	PERSON
inlawrev-3506	604	3	13t.m.cooleyl.rev.815	CARDINAL
inlawrev-3506	604	4	852n	ORG
inlawrev-3506	605	1	193	CARDINAL
inlawrev-3506	605	2	california	GPE
inlawrev-3506	605	3	james simpson	PERSON
inlawrev-3506	605	4	b.a. 09721 1	PERSON
inlawrev-3506	607	1	oct. 1, 1995	DATE
inlawrev-3506	608	1	139	CARDINAL
inlawrev-3506	609	1	v. simpson	PERSON
inlawrev-3506	612	1	l.a. county	GPE
inlawrev-3506	612	2	4	CARDINAL
inlawrev-3506	612	3	1 995	CARDINAL
inlawrev-3506	615	1	l.a. county	GPE
inlawrev-3506	615	2	june 12, 1995	DATE
inlawrev-3506	616	1	140	CARDINAL
inlawrev-3506	616	2	parklane hosiery co.	ORG
inlawrev-3506	616	3	439	CARDINAL
inlawrev-3506	616	4	322	CARDINAL
inlawrev-3506	616	5	326	CARDINAL
inlawrev-3506	616	6	1979	DATE
inlawrev-3506	617	1	141	CARDINAL
inlawrev-3506	619	1	142	CARDINAL
inlawrev-3506	620	1	397	CARDINAL
inlawrev-3506	620	2	u.s.	GPE
inlawrev-3506	620	3	436,443(1970	CARDINAL
inlawrev-3506	621	1	143	CARDINAL
inlawrev-3506	622	1	montana	GPE
inlawrev-3506	622	2	united states	GPE
inlawrev-3506	622	3	440	CARDINAL
inlawrev-3506	622	4	147	CARDINAL
inlawrev-3506	622	5	154	CARDINAL
inlawrev-3506	622	6	1979	DATE
inlawrev-3506	623	1	144	CARDINAL
inlawrev-3506	623	2	145	CARDINAL
inlawrev-3506	624	1	lewis v. frick	PERSON
inlawrev-3506	624	2	233	CARDINAL
inlawrev-3506	624	3	291	CARDINAL
inlawrev-3506	624	4	302	CARDINAL
inlawrev-3506	624	5	1914	DATE
inlawrev-3506	625	1	146	CARDINAL
inlawrev-3506	626	1	v. mitchell	PERSON
inlawrev-3506	626	2	303	CARDINAL
inlawrev-3506	626	3	391	CARDINAL
inlawrev-3506	626	4	397	CARDINAL
inlawrev-3506	626	5	1938	DATE
inlawrev-3506	626	6	164	CARDINAL
inlawrev-3506	626	7	indiana	GPE
inlawrev-3506	627	1	35:143	CARDINAL
inlawrev-3506	630	1	schoenfeld	PERSON
inlawrev-3506	630	2	section 720 1	LAW
inlawrev-3506	631	1	section 720 1	LAW
inlawrev-3506	634	1	amos v. commissioner	PERSON
inlawrev-3506	634	2	section 7201	LAW
inlawrev-3506	636	1	147	CARDINAL
inlawrev-3506	637	1	roger d. scott	PERSON
inlawrev-3506	637	2	kimmel	ORG
inlawrev-3506	637	3	mcvay	GPE
inlawrev-3506	637	4	1 56 mil	MONEY
inlawrev-3506	638	1	l. rev	PERSON
inlawrev-3506	638	2	52	DATE
inlawrev-3506	638	3	1 09	CARDINAL
inlawrev-3506	638	4	1 2	CARDINAL
inlawrev-3506	638	5	1998	DATE
inlawrev-3506	641	1	considine v. united states	ORG
inlawrev-3506	641	2	683	CARDINAL
inlawrev-3506	641	3	1285	DATE
inlawrev-3506	641	4	1286	CARDINAL
inlawrev-3506	641	5	9th	ORDINAL
inlawrev-3506	641	6	1982	DATE
inlawrev-3506	641	7	powell v. granquist	PERSON
inlawrev-3506	641	8	252	CARDINAL
inlawrev-3506	641	9	56	DATE
inlawrev-3506	641	10	61	CARDINAL
inlawrev-3506	641	11	9th	ORDINAL
inlawrev-3506	641	12	1958	DATE
inlawrev-3506	642	1	148	CARDINAL
inlawrev-3506	643	1	sec	ORG
inlawrev-3506	644	1	v. everest mgmt. corp.	ORG
inlawrev-3506	644	2	466 f. supp	ORG
inlawrev-3506	645	1	167	CARDINAL
inlawrev-3506	645	2	172	CARDINAL
inlawrev-3506	645	3	s.d.n.y. 1979	DATE
inlawrev-3506	645	4	emich motors corp.	ORG
inlawrev-3506	646	1	v. gen.	PERSON
inlawrev-3506	646	2	motors corp.	ORG
inlawrev-3506	646	3	340	CARDINAL
inlawrev-3506	646	4	558	CARDINAL
inlawrev-3506	646	5	568	CARDINAL
inlawrev-3506	646	6	1951	DATE
inlawrev-3506	648	1	149	CARDINAL
inlawrev-3506	649	1	schoenfeld	PERSON
inlawrev-3506	649	2	supra	PERSON
inlawrev-3506	649	3	5	CARDINAL
inlawrev-3506	649	4	547	CARDINAL
inlawrev-3506	649	5	150	CARDINAL
inlawrev-3506	650	1	7201	CARDINAL
inlawrev-3506	650	2	1994	DATE
inlawrev-3506	651	1	more than $ 1 00,000	MONEY
inlawrev-3506	651	2	500,000	MONEY
inlawrev-3506	651	3	ofa	PERSON
inlawrev-3506	651	4	more than 5 years	DATE
inlawrev-3506	653	1	43	CARDINAL
inlawrev-3506	653	2	50 (1964	DATE
inlawrev-3506	653	3	360	CARDINAL
inlawrev-3506	653	4	358	CARDINAL
inlawrev-3506	653	5	4th	ORDINAL
inlawrev-3506	653	6	1965	DATE
inlawrev-3506	653	7	meier v. comm'r	PERSON
inlawrev-3506	653	8	91	CARDINAL
inlawrev-3506	653	9	273	CARDINAL
inlawrev-3506	653	10	1988	DATE
inlawrev-3506	654	1	152	CARDINAL
inlawrev-3506	655	1	55	DATE
inlawrev-3506	656	1	1994	DATE
inlawrev-3506	656	2	75 percent	PERCENT
inlawrev-3506	658	1	amos	PERSON
inlawrev-3506	658	2	section 6653(b	LAW
inlawrev-3506	659	1	amos	PERSON
inlawrev-3506	659	2	43 t.c	QUANTITY
inlawrev-3506	660	1	52	CARDINAL
inlawrev-3506	661	1	200 1	CARDINAL
inlawrev-3506	661	2	schoenfeld 1 65	PERSON
inlawrev-3506	664	1	irs	ORG
inlawrev-3506	664	2	section 7201	LAW
inlawrev-3506	666	1	2	CARDINAL
inlawrev-3506	666	2	fraud.—commission	CARDINAL
inlawrev-3506	668	1	irs	ORG
inlawrev-3506	669	1	irs	ORG
inlawrev-3506	670	1	schoenfeld	PERSON
inlawrev-3506	670	2	ten	CARDINAL
inlawrev-3506	676	1	f.	PERSON
inlawrev-3506	679	1	i. taxpayer's	PERSON
inlawrev-3506	680	1	j.	PERSON
inlawrev-3506	681	1	i.	PERSON
inlawrev-3506	682	1	first	ORDINAL
inlawrev-3506	683	1	schoenfeld	PERSON
inlawrev-3506	683	2	any year	DATE
inlawrev-3506	684	1	1999	DATE
inlawrev-3506	685	1	that year	DATE
inlawrev-3506	687	1	wright	PERSON
inlawrev-3506	687	2	153	CARDINAL
inlawrev-3506	688	1	blohm v. comm'r	PERSON
inlawrev-3506	688	2	994	CARDINAL
inlawrev-3506	688	3	1542	DATE
inlawrev-3506	688	4	1554	DATE
inlawrev-3506	688	5	1	CARDINAL
inlawrev-3506	688	6	cir	ORG
inlawrev-3506	688	7	1993	DATE
inlawrev-3506	688	8	klein	PERSON
inlawrev-3506	688	9	880 f.2d 260	QUANTITY
inlawrev-3506	688	10	262	CARDINAL
inlawrev-3506	688	11	10th	ORDINAL
inlawrev-3506	688	12	1989	DATE
inlawrev-3506	688	13	708	CARDINAL
inlawrev-3506	688	14	243	CARDINAL
inlawrev-3506	688	15	6th	ORDINAL
inlawrev-3506	688	16	1983	DATE
inlawrev-3506	688	17	466	CARDINAL
inlawrev-3506	688	18	927	CARDINAL
inlawrev-3506	688	19	1984	DATE
inlawrev-3506	689	1	fontneau v. united states	PERCENT
inlawrev-3506	689	2	654	CARDINAL
inlawrev-3506	689	3	8	DATE
inlawrev-3506	689	4	10	DATE
inlawrev-3506	689	5	1981	DATE
inlawrev-3506	689	6	amos v. comm'r	PERSON
inlawrev-3506	689	7	43	CARDINAL
inlawrev-3506	689	8	50, 56 (	PERCENT
inlawrev-3506	689	9	1964	DATE
inlawrev-3506	689	10	affd	GPE
inlawrev-3506	689	11	360	CARDINAL
inlawrev-3506	689	12	358	CARDINAL
inlawrev-3506	689	13	4th	ORDINAL
inlawrev-3506	689	14	1965	DATE
inlawrev-3506	690	1	154	CARDINAL
inlawrev-3506	692	1	7203	DATE
inlawrev-3506	692	2	7206	DATE
inlawrev-3506	692	3	7207	DATE
inlawrev-3506	692	4	1994 & supp	DATE
inlawrev-3506	693	1	1999	DATE
inlawrev-3506	694	1	155	CARDINAL
inlawrev-3506	695	1	sansone v. united states	ORG
inlawrev-3506	695	2	380	CARDINAL
inlawrev-3506	695	3	u.s.	GPE
inlawrev-3506	695	4	343	CARDINAL
inlawrev-3506	695	5	351	CARDINAL
inlawrev-3506	695	6	1965	DATE
inlawrev-3506	695	7	v. united states	GPE
inlawrev-3506	695	8	355	CARDINAL
inlawrev-3506	695	9	u.s.	GPE
inlawrev-3506	695	10	339,361(1958	CARDINAL
inlawrev-3506	696	1	1 56	CARDINAL
inlawrev-3506	696	2	schoenfeld	PERSON
inlawrev-3506	696	3	supra	PERSON
inlawrev-3506	696	4	5	CARDINAL
inlawrev-3506	696	5	556	CARDINAL
inlawrev-3506	696	6	166	CARDINAL
inlawrev-3506	696	7	indiana	GPE
inlawrev-3506	696	8	35:143	CARDINAL
inlawrev-3506	697	1	7206	DATE
inlawrev-3506	697	2	1	CARDINAL
inlawrev-3506	697	3	1 999	CARDINAL
inlawrev-3506	698	1	1999	DATE
inlawrev-3506	699	1	7206	DATE
inlawrev-3506	699	2	1	CARDINAL
inlawrev-3506	700	1	the same year	DATE
inlawrev-3506	701	1	section 7201	LAW
inlawrev-3506	702	1	both.^^^	ORG
inlawrev-3506	706	1	1	CARDINAL
inlawrev-3506	706	2	2	CARDINAL
inlawrev-3506	706	3	3	CARDINAL
inlawrev-3506	706	4	4	CARDINAL
inlawrev-3506	706	5	5	CARDINAL
inlawrev-3506	706	6	third	ORDINAL
inlawrev-3506	706	7	1 57	DATE
inlawrev-3506	707	1	557	CARDINAL
inlawrev-3506	708	1	158	CARDINAL
inlawrev-3506	709	1	5	CARDINAL
inlawrev-3506	709	2	66	CARDINAL
inlawrev-3506	709	3	153-55	CARDINAL
inlawrev-3506	710	1	1 59	CARDINAL
inlawrev-3506	710	2	section 7206	LAW
inlawrev-3506	710	3	1	CARDINAL
inlawrev-3506	713	1	more than $100,000	MONEY
inlawrev-3506	713	2	500,000	MONEY
inlawrev-3506	713	3	more than 3 years	DATE
inlawrev-3506	715	1	7206(1994	CARDINAL
inlawrev-3506	716	1	160	CARDINAL
inlawrev-3506	716	2	united states	GPE
inlawrev-3506	716	3	412	CARDINAL
inlawrev-3506	716	4	346	CARDINAL
inlawrev-3506	716	5	359	CARDINAL
inlawrev-3506	716	6	1973	DATE
inlawrev-3506	717	1	161	CARDINAL
inlawrev-3506	718	1	5ee	ORDINAL
inlawrev-3506	719	1	1994	DATE
inlawrev-3506	720	1	162	CARDINAL
inlawrev-3506	721	1	considine v. united states	ORG
inlawrev-3506	721	2	645	CARDINAL
inlawrev-3506	721	3	925	CARDINAL
inlawrev-3506	721	4	928	CARDINAL
inlawrev-3506	721	5	01. 1981	DATE
inlawrev-3506	723	1	163	CARDINAL
inlawrev-3506	727	1	78	CARDINAL
inlawrev-3506	728	1	cch	PERSON
inlawrev-3506	728	2	951	CARDINAL
inlawrev-3506	728	3	1081	DATE
inlawrev-3506	728	4	1999	DATE
inlawrev-3506	729	1	164	CARDINAL
inlawrev-3506	730	1	schoenfeld	PERSON
inlawrev-3506	731	1	1 67 6	CARDINAL
inlawrev-3506	731	2	7	CARDINAL
inlawrev-3506	731	3	8)	CARDINAL
inlawrev-3506	731	4	9	CARDINAL
inlawrev-3506	731	5	10	CARDINAL
inlawrev-3506	732	1	schoenfeld	PERSON
inlawrev-3506	734	1	schoenfeld	PERSON
inlawrev-3506	737	1	irs	ORG
inlawrev-3506	739	1	schoenfeld	PERSON
inlawrev-3506	739	2	coconspirators.^^^	NORP
inlawrev-3506	741	1	irs	ORG
inlawrev-3506	741	2	1 65	DATE
inlawrev-3506	742	1	d.	NORP
inlawrev-3506	743	1	united states	GPE
inlawrev-3506	743	2	walton	PERSON
inlawrev-3506	743	3	909	CARDINAL
inlawrev-3506	743	4	915	CARDINAL
inlawrev-3506	743	5	6th	ORDINAL
inlawrev-3506	743	6	sll	ORG
inlawrev-3506	743	7	1364	DATE
inlawrev-3506	743	8	1370	CARDINAL
inlawrev-3506	743	9	1 989	CARDINAL
inlawrev-3506	743	10	262	CARDINAL
inlawrev-3506	743	11	727	CARDINAL
inlawrev-3506	743	12	9th	ORDINAL
inlawrev-3506	743	13	1 958	CARDINAL
inlawrev-3506	743	14	maddas v. commissioner	ORG
inlawrev-3506	743	15	1 14	CARDINAL
inlawrev-3506	743	16	548	CARDINAL
inlawrev-3506	743	17	3d	CARDINAL
inlawrev-3506	743	18	1940	DATE
inlawrev-3506	743	19	lewis v. commissioner	PERSON
inlawrev-3506	743	20	46	CARDINAL
inlawrev-3506	744	1	1311	CARDINAL
inlawrev-3506	744	2	1983	DATE
inlawrev-3506	744	3	762 f.2d	MONEY
inlawrev-3506	744	4	6th	ORDINAL
inlawrev-3506	744	5	1985	DATE
inlawrev-3506	745	1	mcmanus v. commissioner	PERSON
inlawrev-3506	745	2	31	CARDINAL
inlawrev-3506	746	1	999	CARDINAL
inlawrev-3506	746	2	1972	DATE
inlawrev-3506	746	3	afd	ORG
inlawrev-3506	746	4	486	CARDINAL
inlawrev-3506	746	5	1399	CARDINAL
inlawrev-3506	746	6	4th	ORDINAL
inlawrev-3506	746	7	1973	DATE
inlawrev-3506	746	8	beck v. commissioner	PERSON
inlawrev-3506	746	9	56	CARDINAL
inlawrev-3506	746	10	297	CARDINAL
inlawrev-3506	746	11	1971	DATE
inlawrev-3506	746	12	lang v. commissioner	PERSON
inlawrev-3506	746	13	20	CARDINAL
inlawrev-3506	747	1	cch	PERSON
inlawrev-3506	747	2	666	DATE
inlawrev-3506	747	3	1961	DATE
inlawrev-3506	747	4	hecht v. commissioner	PERSON
inlawrev-3506	747	5	16	CARDINAL
inlawrev-3506	747	6	981	CARDINAL
inlawrev-3506	747	7	1951	DATE
inlawrev-3506	748	1	166	CARDINAL
inlawrev-3506	748	2	schoenfeld	PERSON
inlawrev-3506	748	3	5m/7ra	CARDINAL
inlawrev-3506	748	4	5	CARDINAL
inlawrev-3506	748	5	567	CARDINAL
inlawrev-3506	748	6	167	CARDINAL
inlawrev-3506	750	1	gajewski v. comm'r	PERSON
inlawrev-3506	750	2	67	CARDINAL
inlawrev-3506	750	3	181	CARDINAL
inlawrev-3506	750	4	199	CARDINAL
inlawrev-3506	750	5	1976	DATE
inlawrev-3506	750	6	578 f.2d	MONEY
inlawrev-3506	750	7	1383	CARDINAL
inlawrev-3506	750	8	1978	DATE
inlawrev-3506	751	1	1 69	CARDINAL
inlawrev-3506	752	1	schoenfeld	PERSON
inlawrev-3506	752	2	supra	PERSON
inlawrev-3506	752	3	5	CARDINAL
inlawrev-3506	752	4	541	CARDINAL
inlawrev-3506	753	1	170	CARDINAL
inlawrev-3506	754	1	jones v. comm'r	PERSON
inlawrev-3506	754	2	903	CARDINAL
inlawrev-3506	754	3	1301	DATE
inlawrev-3506	754	4	1302	CARDINAL
inlawrev-3506	754	5	10th	ORDINAL
inlawrev-3506	754	6	1990	DATE
inlawrev-3506	754	7	$33 million	MONEY
inlawrev-3506	755	1	168	CARDINAL
inlawrev-3506	755	2	indiana	GPE
inlawrev-3506	755	3	35:143	CARDINAL
inlawrev-3506	757	1	income.*^	ORG
inlawrev-3506	758	1	irs	ORG
inlawrev-3506	759	1	irs	ORG
inlawrev-3506	759	2	irs	ORG
inlawrev-3506	760	1	irs	ORG
inlawrev-3506	762	1	one	CARDINAL
inlawrev-3506	763	1	irs	ORG
inlawrev-3506	764	1	irs	ORG
inlawrev-3506	765	1	irs	ORG
inlawrev-3506	767	1	171	CARDINAL
inlawrev-3506	768	1	3 5-42	CARDINAL
inlawrev-3506	769	1	172	CARDINAL
inlawrev-3506	770	1	173	CARDINAL
inlawrev-3506	772	1	linda s. eads	PERSON
inlawrev-3506	772	2	capone	GPE
inlawrev-3506	772	3	boesky	PERSON
inlawrev-3506	772	4	79	CARDINAL
inlawrev-3506	773	1	l. rev	PERSON
inlawrev-3506	773	2	1421	CARDINAL
inlawrev-3506	773	3	1426	DATE
inlawrev-3506	773	4	1991	DATE
inlawrev-3506	774	1	holland	GPE
inlawrev-3506	774	2	united states	GPE
inlawrev-3506	774	3	348	CARDINAL
inlawrev-3506	774	4	121	CARDINAL
inlawrev-3506	774	5	1954	DATE
inlawrev-3506	774	6	the united states supreme court	ORG
inlawrev-3506	775	1	132	CARDINAL
inlawrev-3506	775	2	137	CARDINAL
inlawrev-3506	776	1	1 75	CARDINAL
inlawrev-3506	777	1	lederman & mazza	ORG
inlawrev-3506	777	2	supra	PERSON
inlawrev-3506	777	3	26	CARDINAL
inlawrev-3506	777	4	80	CARDINAL
inlawrev-3506	778	1	176	CARDINAL
inlawrev-3506	779	1	5eei.r.c.§ 6663(a	CARDINAL
inlawrev-3506	779	2	1994	DATE
inlawrev-3506	780	1	177	CARDINAL
inlawrev-3506	782	1	178	CARDINAL
inlawrev-3506	784	1	903	CARDINAL
inlawrev-3506	784	2	1301	DATE
inlawrev-3506	784	3	1303	DATE
inlawrev-3506	784	4	10th	ORDINAL
inlawrev-3506	784	5	1990	DATE
inlawrev-3506	784	6	irs	ORG
inlawrev-3506	784	7	$33 million	MONEY
inlawrev-3506	785	1	jones	PERSON
inlawrev-3506	786	1	1985	DATE
inlawrev-3506	787	1	373	CARDINAL
inlawrev-3506	789	1	43	CARDINAL
inlawrev-3506	790	1	359	CARDINAL
inlawrev-3506	790	2	1982	DATE
inlawrev-3506	790	3	758	CARDINAL
inlawrev-3506	790	4	1 399	CARDINAL
inlawrev-3506	791	1	1 984	CARDINAL
inlawrev-3506	791	2	aff'das modified sub nom	PERSON
inlawrev-3506	792	1	schaffer v. comm'r	PERSON
inlawrev-3506	792	2	779	CARDINAL
inlawrev-3506	792	3	849	CARDINAL
inlawrev-3506	792	4	2d	DATE
inlawrev-3506	792	5	1985	DATE
inlawrev-3506	793	1	mandina	GPE
inlawrev-3506	793	2	200 1	CARDINAL
inlawrev-3506	793	3	schoenfeld 1 69	PERSON
inlawrev-3506	793	4	irs	ORG
inlawrev-3506	794	1	irs	ORG
inlawrev-3506	795	1	schoenfeld	PERSON
inlawrev-3506	796	1	irs	ORG
inlawrev-3506	796	2	schoenfeld	PERSON
inlawrev-3506	796	3	irs	ORG
inlawrev-3506	797	1	irs	ORG
inlawrev-3506	797	2	act).'^^	NORP
inlawrev-3506	797	3	schoenfeld	PERSON
inlawrev-3506	797	4	irs	ORG
inlawrev-3506	799	1	^^'^	ORG
inlawrev-3506	800	1	schoenfeld	PERSON
inlawrev-3506	800	2	irs	ORG
inlawrev-3506	801	1	schoenfeld	PERSON
inlawrev-3506	801	2	the year 1969	DATE
inlawrev-3506	802	1	four	CARDINAL
inlawrev-3506	804	1	1 79	CARDINAL
inlawrev-3506	805	1	schoenfeld	PERSON
inlawrev-3506	805	2	supra	PERSON
inlawrev-3506	805	3	5	CARDINAL
inlawrev-3506	805	4	544	CARDINAL
inlawrev-3506	805	5	180	CARDINAL
inlawrev-3506	806	1	181	CARDINAL
inlawrev-3506	808	1	543-44	DATE
inlawrev-3506	809	1	irs	ORG
inlawrev-3506	810	1	barber v. comm'r	PERSON
inlawrev-3506	810	2	39	CARDINAL
inlawrev-3506	811	1	cch	PERSON
inlawrev-3506	811	2	1026	DATE
inlawrev-3506	811	3	1029	CARDINAL
inlawrev-3506	811	4	1980	DATE
inlawrev-3506	811	5	irs	ORG
inlawrev-3506	811	6	one-seventh	CARDINAL
inlawrev-3506	811	7	one	CARDINAL
inlawrev-3506	811	8	679	CARDINAL
inlawrev-3506	811	9	896	CARDINAL
inlawrev-3506	811	10	9th	ORDINAL
inlawrev-3506	811	11	1982	DATE
inlawrev-3506	812	1	183	CARDINAL
inlawrev-3506	813	1	schoenfeld	PERSON
inlawrev-3506	813	2	supra	PERSON
inlawrev-3506	813	3	5	CARDINAL
inlawrev-3506	813	4	544	CARDINAL
inlawrev-3506	814	1	184	CARDINAL
inlawrev-3506	815	1	5'eei.r.c.§ 6663(b	DATE
inlawrev-3506	815	2	1994	DATE
inlawrev-3506	816	1	1 85	CARDINAL
inlawrev-3506	817	1	schoenfeld	PERSON
inlawrev-3506	817	2	supra	PERSON
inlawrev-3506	817	3	5	CARDINAL
inlawrev-3506	817	4	543	CARDINAL
inlawrev-3506	818	1	two	CARDINAL
inlawrev-3506	818	2	only one	CARDINAL
inlawrev-3506	818	3	first	ORDINAL
inlawrev-3506	819	1	phillip r. miller	PERSON
inlawrev-3506	819	2	october 14, 1971	DATE
inlawrev-3506	819	3	25	CARDINAL
inlawrev-3506	819	4	193	CARDINAL
inlawrev-3506	819	5	1972	DATE
inlawrev-3506	820	1	170	CARDINAL
inlawrev-3506	820	2	indiana	GPE
inlawrev-3506	821	1	one	CARDINAL
inlawrev-3506	821	2	irs	ORG
inlawrev-3506	825	1	one	CARDINAL
inlawrev-3506	826	1	mandina v. commissioner	PERSON
inlawrev-3506	827	1	irs	ORG
inlawrev-3506	828	1	schoenfeld	PERSON
inlawrev-3506	828	2	irs	ORG
inlawrev-3506	829	1	only one	CARDINAL
inlawrev-3506	829	2	irs	ORG
inlawrev-3506	829	3	only one	CARDINAL
inlawrev-3506	830	1	irs	ORG
inlawrev-3506	831	1	ryan v. commissioner	PERSON
inlawrev-3506	831	2	1 86	DATE
inlawrev-3506	832	1	schoenfeld	PERSON
inlawrev-3506	832	2	supra	PERSON
inlawrev-3506	832	3	5	CARDINAL
inlawrev-3506	832	4	543	CARDINAL
inlawrev-3506	832	5	187	CARDINAL
inlawrev-3506	834	1	188	CARDINAL
inlawrev-3506	837	1	545	CARDINAL
inlawrev-3506	838	1	190	CARDINAL
inlawrev-3506	839	1	43	CARDINAL
inlawrev-3506	840	1	359	CARDINAL
inlawrev-3506	840	2	1982	DATE
inlawrev-3506	840	3	758	CARDINAL
inlawrev-3506	840	4	1399	CARDINAL
inlawrev-3506	840	5	1	CARDINAL
inlawrev-3506	840	6	1984	DATE
inlawrev-3506	840	7	schaffer v. comm'r	PERSON
inlawrev-3506	840	8	779	CARDINAL
inlawrev-3506	840	9	849	CARDINAL
inlawrev-3506	840	10	2d	DATE
inlawrev-3506	840	11	1985	DATE
inlawrev-3506	841	1	191	CARDINAL
inlawrev-3506	842	1	200	CARDINAL
inlawrev-3506	842	2	192	CARDINAL
inlawrev-3506	843	1	schoenfeld	PERSON
inlawrev-3506	843	2	supra	PERSON
inlawrev-3506	843	3	5	CARDINAL
inlawrev-3506	843	4	546	CARDINAL
inlawrev-3506	844	1	193	CARDINAL
inlawrev-3506	845	1	ryan v. comm'r	PERSON
inlawrev-3506	845	2	75	CARDINAL
inlawrev-3506	846	1	cch	PERSON
inlawrev-3506	846	2	1787	DATE
inlawrev-3506	846	3	1998	DATE
inlawrev-3506	847	1	194	CARDINAL
inlawrev-3506	849	1	schaffer	PERSON
inlawrev-3506	849	2	779	CARDINAL
inlawrev-3506	849	3	852	CARDINAL
inlawrev-3506	849	4	552	CARDINAL
inlawrev-3506	849	5	549	CARDINAL
inlawrev-3506	849	6	556	CARDINAL
inlawrev-3506	849	7	3d	CARDINAL
inlawrev-3506	849	8	1977	DATE
inlawrev-3506	850	1	195	CARDINAL
inlawrev-3506	851	1	schoenfeld	PERSON
inlawrev-3506	851	2	64	CARDINAL
inlawrev-3506	852	1	cch	PERSON
inlawrev-3506	852	2	1390	CARDINAL
inlawrev-3506	852	3	1992	DATE
inlawrev-3506	853	1	schoenfeld	PERSON
inlawrev-3506	853	2	supra	PERSON
inlawrev-3506	853	3	5	CARDINAL
inlawrev-3506	853	4	543	CARDINAL
inlawrev-3506	855	1	64	CARDINAL
inlawrev-3506	856	1	1395	CARDINAL
inlawrev-3506	857	1	irs	ORG
inlawrev-3506	858	1	55	CARDINAL
inlawrev-3506	859	1	1297	DATE
inlawrev-3506	859	2	1300	CARDINAL
inlawrev-3506	859	3	1998	DATE
inlawrev-3506	860	1	1 96	CARDINAL
inlawrev-3506	861	1	schoenfeld	PERSON
inlawrev-3506	861	2	supra	PERSON
inlawrev-3506	861	3	5	CARDINAL
inlawrev-3506	861	4	544	CARDINAL
inlawrev-3506	861	5	1 67	DATE
inlawrev-3506	862	1	200 1	CARDINAL
inlawrev-3506	862	2	schoenfeld	PERSON
inlawrev-3506	862	3	1	CARDINAL
inlawrev-3506	862	4	1	CARDINAL
inlawrev-3506	862	5	irs	ORG
inlawrev-3506	862	6	irs	ORG
inlawrev-3506	863	1	irs	ORG
inlawrev-3506	863	2	more than one	CARDINAL
inlawrev-3506	866	1	ofa	PERSON
inlawrev-3506	867	1	one	CARDINAL
inlawrev-3506	867	2	one-third	CARDINAL
inlawrev-3506	867	3	300,000	MONEY
inlawrev-3506	867	4	the june 20, 1969	DATE
inlawrev-3506	867	5	mandina	PERSON
inlawrev-3506	867	6	o'nan	PERSON
inlawrev-3506	867	7	schaffer	PERSON
inlawrev-3506	867	8	mitchell	PERSON
inlawrev-3506	868	1	one-fourth	CARDINAL
inlawrev-3506	868	2	five	CARDINAL
inlawrev-3506	868	3	four	CARDINAL
inlawrev-3506	868	4	irs	ORG
inlawrev-3506	869	1	ryan	PERSON
inlawrev-3506	869	2	1 97	CARDINAL
inlawrev-3506	870	1	2x5x1	CARDINAL
inlawrev-3506	872	1	ryan	PERSON
inlawrev-3506	873	1	535	CARDINAL
inlawrev-3506	873	2	545-46	CARDINAL
inlawrev-3506	873	3	irs	ORG
inlawrev-3506	873	4	553-54	MONEY
inlawrev-3506	874	1	198	CARDINAL
inlawrev-3506	874	2	ryan	PERSON
inlawrev-3506	874	3	15	CARDINAL
inlawrev-3506	876	1	199	CARDINAL
inlawrev-3506	878	1	33	CARDINAL
inlawrev-3506	879	1	974	CARDINAL
inlawrev-3506	879	2	976	CARDINAL
inlawrev-3506	879	3	1974	DATE
inlawrev-3506	880	1	the entire $64,680	MONEY
inlawrev-3506	881	1	one-half	CARDINAL
inlawrev-3506	881	2	32,340	MONEY
inlawrev-3506	881	3	533	CARDINAL
inlawrev-3506	881	4	959	CARDINAL
inlawrev-3506	881	5	5th	ORDINAL
inlawrev-3506	881	6	1976	DATE
inlawrev-3506	882	1	200	CARDINAL
inlawrev-3506	883	1	mandina v. comm'r	PERSON
inlawrev-3506	883	2	43	CARDINAL
inlawrev-3506	884	1	cch	PERSON
inlawrev-3506	884	2	359	CARDINAL
inlawrev-3506	884	3	373	CARDINAL
inlawrev-3506	884	4	1982	DATE
inlawrev-3506	885	1	758	CARDINAL
inlawrev-3506	885	2	1399	CARDINAL
inlawrev-3506	885	3	1	CARDINAL
inlawrev-3506	885	4	1984	DATE
inlawrev-3506	885	5	schaffer v. comm'r	PERSON
inlawrev-3506	885	6	779	CARDINAL
inlawrev-3506	885	7	849	CARDINAL
inlawrev-3506	885	8	2d	DATE
inlawrev-3506	885	9	1985	DATE
inlawrev-3506	886	1	second	ORDINAL
inlawrev-3506	886	2	schaffer	PERSON
inlawrev-3506	887	1	schaffer	PERSON
inlawrev-3506	887	2	779	CARDINAL
inlawrev-3506	887	3	860	CARDINAL
inlawrev-3506	888	1	eleventh	ORDINAL
inlawrev-3506	888	2	the tax court's	ORG
inlawrev-3506	888	3	mandina	PERSON
inlawrev-3506	889	1	irs	ORG
inlawrev-3506	890	1	201	CARDINAL
inlawrev-3506	891	1	irs	ORG
inlawrev-3506	893	1	33	CARDINAL
inlawrev-3506	894	1	cch	PERSON
inlawrev-3506	894	2	976	CARDINAL
inlawrev-3506	895	1	172	CARDINAL
inlawrev-3506	895	2	indiana	GPE
inlawrev-3506	896	1	petitioner.^^^	ORG
inlawrev-3506	896	2	irs	ORG
inlawrev-3506	898	1	irs	ORG
inlawrev-3506	900	1	irs	ORG
inlawrev-3506	901	1	schoenfeld	PERSON
inlawrev-3506	901	2	irs	ORG
inlawrev-3506	906	1	irs	ORG
inlawrev-3506	907	1	first	ORDINAL
inlawrev-3506	907	2	irs	ORG
inlawrev-3506	908	1	second	ORDINAL
inlawrev-3506	909	1	irs	ORG
inlawrev-3506	911	1	ourjustice system	PERSON
inlawrev-3506	913	1	schoenfeld	PERSON
inlawrev-3506	914	1	irs	ORG
inlawrev-3506	916	1	202	CARDINAL
inlawrev-3506	916	2	ryan	PERSON
inlawrev-3506	916	3	75	CARDINAL
inlawrev-3506	917	1	cch	PERSON
inlawrev-3506	917	2	1787-88	DATE