id	sid	eid	entity	type
inlawrev-3509	1	1	indiana	GPE
inlawrev-3509	1	2	paul m. jones	PERSON
inlawrev-3509	1	3	jr.	PERSON
inlawrev-3509	1	4	u.s.	GPE
inlawrev-3509	1	5	kenseth v. commissioner,^	PERSON
inlawrev-3509	1	6	congress	ORG
inlawrev-3509	2	1	congress	ORG
inlawrev-3509	4	1	don lyons	PERSON
inlawrev-3509	5	1	lyons	PERSON
inlawrev-3509	5	2	15,000	MONEY
inlawrev-3509	5	3	5467	MONEY
inlawrev-3509	5	4	lyons	PERSON
inlawrev-3509	5	5	$9533.^ lyons'	MONEY
inlawrev-3509	5	6	170,000	MONEY
inlawrev-3509	5	7	only $150,000	MONEY
inlawrev-3509	5	8	lyons	PERSON
inlawrev-3509	5	9	lyons	PERSON
inlawrev-3509	5	10	67,791	MONEY
inlawrev-3509	5	11	lyons	PERSON
inlawrev-3509	5	12	58,236	MONEY
inlawrev-3509	5	13	2001	DATE
inlawrev-3509	5	14	indiana university school of law	ORG
inlawrev-3509	5	15	indianapolis	GPE
inlawrev-3509	5	16	b.s.	GPE
inlawrev-3509	5	17	t/w/mc//a/2	ORG
inlawrev-3509	5	18	1998	DATE
inlawrev-3509	5	19	indiana university—bloomington	ORG
inlawrev-3509	6	1	1	CARDINAL
inlawrev-3509	6	2	399	CARDINAL
inlawrev-3509	6	3	2000	DATE
inlawrev-3509	6	4	259	CARDINAL
inlawrev-3509	6	5	881	CARDINAL
inlawrev-3509	6	6	7th	ORDINAL
inlawrev-3509	6	7	2001	DATE
inlawrev-3509	7	1	2	CARDINAL
inlawrev-3509	8	1	415	CARDINAL
inlawrev-3509	9	1	3	CARDINAL
inlawrev-3509	9	2	146	CARDINAL
inlawrev-3509	10	1	87160-03	DATE
inlawrev-3509	10	2	64	CARDINAL
inlawrev-3509	10	3	2000	DATE
inlawrev-3509	10	4	grassley	PERSON
inlawrev-3509	10	5	lyons	PERSON
inlawrev-3509	11	1	4.	CARDINAL
inlawrev-3509	11	2	stevan v. comm'r	PERSON
inlawrev-3509	11	3	80	CARDINAL
inlawrev-3509	12	1	cch	PERSON
inlawrev-3509	12	2	420	CARDINAL
inlawrev-3509	12	3	2000	DATE
inlawrev-3509	13	1	5	CARDINAL
inlawrev-3509	13	2	146	CARDINAL
inlawrev-3509	14	1	2000	DATE
inlawrev-3509	15	1	6	CARDINAL
inlawrev-3509	16	1	8	CARDINAL
inlawrev-3509	19	1	the hour	TIME
inlawrev-3509	21	1	bruce l. hay	PERSON
inlawrev-3509	21	2	25	CARDINAL
inlawrev-3509	21	3	j.	PERSON
inlawrev-3509	22	1	503	CARDINAL
inlawrev-3509	24	1	twenty-five	CARDINAL
inlawrev-3509	24	2	fifty percent	PERCENT
inlawrev-3509	25	1	246	CARDINAL
inlawrev-3509	25	2	indiana	GPE
inlawrev-3509	27	1	section 104(a)(2	LAW
inlawrev-3509	27	2	1986	DATE
inlawrev-3509	29	1	taxation.*^	ORG
inlawrev-3509	30	1	162	CARDINAL
inlawrev-3509	30	2	212	CARDINAL
inlawrev-3509	31	1	u.s.	GPE
inlawrev-3509	33	1	the internal revenue service's	ORG
inlawrev-3509	34	1	ifthe	PERSON
inlawrev-3509	35	1	c. phillips	PERSON
inlawrev-3509	35	2	1 1 geo	QUANTITY
inlawrev-3509	36	1	j. legal	ORG
inlawrev-3509	36	2	233	CARDINAL
inlawrev-3509	36	3	233	CARDINAL
inlawrev-3509	36	4	1998	DATE
inlawrev-3509	37	1	11	CARDINAL
inlawrev-3509	39	1	12	CARDINAL
inlawrev-3509	40	1	1994 & supp	DATE
inlawrev-3509	41	1	1999	DATE
inlawrev-3509	42	1	13	CARDINAL
inlawrev-3509	46	1	99	CARDINAL
inlawrev-3509	46	2	sept. 30, 1999	DATE
inlawrev-3509	46	3	three	CARDINAL
inlawrev-3509	47	1	14	CARDINAL
inlawrev-3509	48	1	162	CARDINAL
inlawrev-3509	48	2	212	CARDINAL
inlawrev-3509	48	3	1994 & supp	DATE
inlawrev-3509	49	1	1999	DATE
inlawrev-3509	50	1	15	CARDINAL
inlawrev-3509	53	1	section 61	LAW
inlawrev-3509	53	2	200 1	CARDINAL
inlawrev-3509	53	3	247	CARDINAL
inlawrev-3509	59	1	first	ORDINAL
inlawrev-3509	62	1	u.s.	GPE
inlawrev-3509	64	1	congress	ORG
inlawrev-3509	64	2	section 104	LAW
inlawrev-3509	66	1	alabama	GPE
inlawrev-3509	66	2	michigan	GPE
inlawrev-3509	66	3	texas	GPE
inlawrev-3509	68	1	cotnam	PERSON
inlawrev-3509	68	2	alabama	GPE
inlawrev-3509	68	3	michigan	GPE
inlawrev-3509	68	4	texas	GPE
inlawrev-3509	69	1	2001	DATE
inlawrev-3509	70	1	16	CARDINAL
inlawrev-3509	71	1	cotnam	PERSON
inlawrev-3509	71	2	263	CARDINAL
inlawrev-3509	71	3	1 19	DATE
inlawrev-3509	71	4	125	CARDINAL
inlawrev-3509	71	5	5th	ORDINAL
inlawrev-3509	71	6	1959	DATE
inlawrev-3509	72	1	1 7	DATE
inlawrev-3509	72	2	clarks v. united states	GPE
inlawrev-3509	72	3	202	CARDINAL
inlawrev-3509	72	4	854	CARDINAL
inlawrev-3509	72	5	858	CARDINAL
inlawrev-3509	72	6	6th	ORDINAL
inlawrev-3509	72	7	2000	DATE
inlawrev-3509	73	1	18	CARDINAL
inlawrev-3509	73	2	davis v. comm'r	PERSON
inlawrev-3509	73	3	210	CARDINAL
inlawrev-3509	73	4	1346	CARDINAL
inlawrev-3509	73	5	1347	CARDINAL
inlawrev-3509	73	6	1	CARDINAL
inlawrev-3509	73	7	2000	DATE
inlawrev-3509	74	1	19	CARDINAL
inlawrev-3509	74	2	alexander v. comm'r	PERSON
inlawrev-3509	74	3	72	CARDINAL
inlawrev-3509	74	4	938	CARDINAL
inlawrev-3509	74	5	944	CARDINAL
inlawrev-3509	74	6	1st	ORDINAL
inlawrev-3509	74	7	1995	DATE
inlawrev-3509	75	1	20.	CARDINAL
inlawrev-3509	75	2	11 87	DATE
inlawrev-3509	75	3	1 191	CARDINAL
inlawrev-3509	75	4	9th	ORDINAL
inlawrev-3509	75	5	2000	DATE
inlawrev-3509	75	6	121	CARDINAL
inlawrev-3509	75	7	1604 (2001	DATE
inlawrev-3509	76	1	21	CARDINAL
inlawrev-3509	77	1	baylin	GPE
inlawrev-3509	77	2	united states	GPE
inlawrev-3509	77	3	43	CARDINAL
inlawrev-3509	77	4	1451	CARDINAL
inlawrev-3509	77	5	1455	CARDINAL
inlawrev-3509	77	6	fed	ORG
inlawrev-3509	77	7	cir. 1995	ORG
inlawrev-3509	78	1	248	CARDINAL
inlawrev-3509	78	2	indiana	GPE
inlawrev-3509	78	3	i.	PERSON
inlawrev-3509	78	4	ofa	ORG
inlawrev-3509	78	5	section 62	LAW
inlawrev-3509	79	1	101	CARDINAL
inlawrev-3509	79	2	137	CARDINAL
inlawrev-3509	79	3	prior to	DATE
inlawrev-3509	79	4	1992	DATE
inlawrev-3509	79	5	section 104	LAW
inlawrev-3509	79	6	united states	GPE
inlawrev-3509	79	7	burke^^	DATE
inlawrev-3509	79	8	the u.s. supreme court	ORG
inlawrev-3509	80	1	1996	DATE
inlawrev-3509	80	2	congress	ORG
inlawrev-3509	80	3	section 104	LAW
inlawrev-3509	81	1	22	CARDINAL
inlawrev-3509	83	1	1999	DATE
inlawrev-3509	84	1	23.	CARDINAL
inlawrev-3509	85	1	24	CARDINAL
inlawrev-3509	88	1	33	CARDINAL
inlawrev-3509	88	2	u.s.	GPE
inlawrev-3509	89	1	25	CARDINAL
inlawrev-3509	90	1	1994	DATE
inlawrev-3509	91	1	26	CARDINAL
inlawrev-3509	93	1	1999	DATE
inlawrev-3509	94	1	27	CARDINAL
inlawrev-3509	96	1	28	CARDINAL
inlawrev-3509	96	2	laura sager &	ORG
inlawrev-3509	96	3	stephen cohen	PERSON
inlawrev-3509	96	4	the supreme court	ORG
inlawrev-3509	97	1	congress	ORG
inlawrev-3509	97	2	35	CARDINAL
inlawrev-3509	98	1	j.	PERSON
inlawrev-3509	98	2	legis	GPE
inlawrev-3509	99	1	447	CARDINAL
inlawrev-3509	99	2	452	CARDINAL
inlawrev-3509	99	3	1998	DATE
inlawrev-3509	100	1	section 104(a)(2	LAW
inlawrev-3509	102	1	1 994	CARDINAL
inlawrev-3509	103	1	1 999	CARDINAL
inlawrev-3509	105	1	alangunn & larry d. ward	ORG
inlawrev-3509	105	2	146	CARDINAL
inlawrev-3509	105	3	3d	CARDINAL
inlawrev-3509	105	4	1995	DATE
inlawrev-3509	106	1	29	CARDINAL
inlawrev-3509	106	2	504	CARDINAL
inlawrev-3509	106	3	229	CARDINAL
inlawrev-3509	106	4	1992	DATE
inlawrev-3509	107	1	30	CARDINAL
inlawrev-3509	108	1	515	CARDINAL
inlawrev-3509	108	2	323	CARDINAL
inlawrev-3509	108	3	1995	DATE
inlawrev-3509	111	1	1999	DATE
inlawrev-3509	112	1	congress	ORG
inlawrev-3509	112	2	1996	DATE
inlawrev-3509	114	1	laura sager &	ORG
inlawrev-3509	114	2	stephen cohen	PERSON
inlawrev-3509	114	3	200 1	CARDINAL
inlawrev-3509	114	4	249	CARDINAL
inlawrev-3509	116	1	a.	PERSON
inlawrev-3509	117	1	cotnam	PERSON
inlawrev-3509	117	2	fifth	ORDINAL
inlawrev-3509	117	3	alabama	GPE
inlawrev-3509	117	4	73	CARDINAL
inlawrev-3509	117	5	s. cal	ORG
inlawrev-3509	118	1	l. rev	PERSON
inlawrev-3509	118	2	1075	CARDINAL
inlawrev-3509	118	3	1079	DATE
inlawrev-3509	118	4	2000	DATE
inlawrev-3509	119	1	33	CARDINAL
inlawrev-3509	120	1	d.	NORP
inlawrev-3509	120	2	at least one	CARDINAL
inlawrev-3509	120	3	1996	DATE
inlawrev-3509	120	4	section 104	LAW
inlawrev-3509	120	5	$230 million	MONEY
inlawrev-3509	121	1	marcia coyle	PERSON
inlawrev-3509	121	2	u.s.	GPE
inlawrev-3509	121	3	l.j.	GPE
inlawrev-3509	121	4	aug. 9, 1999	DATE
inlawrev-3509	121	5	al. 34	ORG
inlawrev-3509	121	6	robert w. wood	PERSON
inlawrev-3509	121	7	2d	DATE
inlawrev-3509	122	1	spriggs	ORG
inlawrev-3509	122	2	1	CARDINAL
inlawrev-3509	122	3	1.03	CARDINAL
inlawrev-3509	122	4	2d	DATE
inlawrev-3509	123	1	ed	PERSON
inlawrev-3509	124	1	1998	DATE
inlawrev-3509	125	1	sheldon i. banoff& richard m. lipton	ORG
inlawrev-3509	125	2	92	CARDINAL
inlawrev-3509	125	3	190	CARDINAL
inlawrev-3509	125	4	susan kalinka	PERSON
inlawrev-3509	125	5	a.l clarks est	PERSON
inlawrev-3509	126	1	f?s	CARDINAL
inlawrev-3509	126	2	16	CARDINAL
inlawrev-3509	126	3	john h. skarbnik	PERSON
inlawrev-3509	126	4	26	CARDINAL
inlawrev-3509	127	1	39	CARDINAL
inlawrev-3509	127	2	1997	DATE
inlawrev-3509	127	3	william winslow	PERSON
inlawrev-3509	127	4	may 1999	DATE
inlawrev-3509	127	5	robert w. wood	PERSON
inlawrev-3509	127	6	nov. 1 6	DATE
inlawrev-3509	127	7	1 998	CARDINAL
inlawrev-3509	127	8	98	CARDINAL
inlawrev-3509	127	9	jared a. khokhar	PERSON
inlawrev-3509	127	10	522-2d	CARDINAL
inlawrev-3509	128	1	2000	DATE
inlawrev-3509	129	1	35	CARDINAL
inlawrev-3509	130	1	davis v. comm'r	PERSON
inlawrev-3509	130	2	210	CARDINAL
inlawrev-3509	130	3	1346	CARDINAL
inlawrev-3509	130	4	1 1th	CARDINAL
inlawrev-3509	130	5	2000	DATE
inlawrev-3509	130	6	united states	GPE
inlawrev-3509	130	7	202	CARDINAL
inlawrev-3509	130	8	854	CARDINAL
inlawrev-3509	130	9	6th	ORDINAL
inlawrev-3509	130	10	cotnam v. comm'r	PERSON
inlawrev-3509	130	11	263	CARDINAL
inlawrev-3509	130	12	119	CARDINAL
inlawrev-3509	130	13	5th	ORDINAL
inlawrev-3509	130	14	1959	DATE
inlawrev-3509	131	1	36	CARDINAL
inlawrev-3509	132	1	lucas v. earl	PERSON
inlawrev-3509	132	2	281	CARDINAL
inlawrev-3509	132	3	u.s.	GPE
inlawrev-3509	132	4	115	CARDINAL
inlawrev-3509	132	5	1930	DATE
inlawrev-3509	133	1	311	CARDINAL
inlawrev-3509	133	2	u.s.	GPE
inlawrev-3509	135	1	coady v. comm'r	PERSON
inlawrev-3509	135	2	213	CARDINAL
inlawrev-3509	135	3	1 187	CARDINAL
inlawrev-3509	135	4	9th	ORDINAL
inlawrev-3509	135	5	2000	DATE
inlawrev-3509	135	6	121	CARDINAL
inlawrev-3509	135	7	s. ct.	PERSON
inlawrev-3509	136	1	1604 (2001	DATE
inlawrev-3509	138	1	72f.3d938(lst	CARDINAL
inlawrev-3509	138	2	1 995	CARDINAL
inlawrev-3509	138	3	baylin	GPE
inlawrev-3509	138	4	united states	GPE
inlawrev-3509	138	5	43	CARDINAL
inlawrev-3509	138	6	1451	CARDINAL
inlawrev-3509	138	7	fed	ORG
inlawrev-3509	138	8	cir. 1995	ORG
inlawrev-3509	139	1	38	CARDINAL
inlawrev-3509	139	2	263	CARDINAL
inlawrev-3509	139	3	125	CARDINAL
inlawrev-3509	140	1	250	CARDINAL
inlawrev-3509	140	2	indiana	GPE
inlawrev-3509	142	1	alabama	GPE
inlawrev-3509	142	2	lien	PERSON
inlawrev-3509	142	3	cotnam	PERSON
inlawrev-3509	144	1	united states,^^	PERSON
inlawrev-3509	144	2	sixth	ORDINAL
inlawrev-3509	144	3	clarks	PERSON
inlawrev-3509	145	1	clarks	PERSON
inlawrev-3509	148	1	michigan	GPE
inlawrev-3509	148	2	lien	PERSON
inlawrev-3509	148	3	eleventh	ORDINAL
inlawrev-3509	148	4	davis	PERSON
inlawrev-3509	149	1	cotnam	PERSON
inlawrev-3509	149	2	fifth	ORDINAL
inlawrev-3509	149	3	september 30	DATE
inlawrev-3509	149	4	1981.*^	CARDINAL
inlawrev-3509	149	5	united states	GPE
inlawrev-3509	151	1	39	CARDINAL
inlawrev-3509	153	1	d.	NORP
inlawrev-3509	154	1	46-64	DATE
inlawrev-3509	154	2	1940	DATE
inlawrev-3509	155	1	41	CARDINAL
inlawrev-3509	157	1	202	CARDINAL
inlawrev-3509	157	2	854	CARDINAL
inlawrev-3509	157	3	6th	ORDINAL
inlawrev-3509	158	1	43	CARDINAL
inlawrev-3509	159	1	857	CARDINAL
inlawrev-3509	160	1	44	DATE
inlawrev-3509	162	1	856	CARDINAL
inlawrev-3509	163	1	michigan	GPE
inlawrev-3509	164	1	united states	GPE
inlawrev-3509	164	2	98	CARDINAL
inlawrev-3509	164	3	u.s.	GPE
inlawrev-3509	165	1	cch	PERSON
inlawrev-3509	166	1	50,868	CARDINAL
inlawrev-3509	166	2	e.d. mich. 1998	ORG
inlawrev-3509	166	3	george v. gelman	PERSON
inlawrev-3509	166	4	506	CARDINAL
inlawrev-3509	166	5	583	CARDINAL
inlawrev-3509	166	6	585	CARDINAL
inlawrev-3509	166	7	mich. 1993	DATE
inlawrev-3509	167	1	sixth	ORDINAL
inlawrev-3509	167	2	lien	PERSON
inlawrev-3509	167	3	cotnam	GPE
inlawrev-3509	168	1	202	CARDINAL
inlawrev-3509	168	2	856	CARDINAL
inlawrev-3509	169	1	46	DATE
inlawrev-3509	170	1	210	CARDINAL
inlawrev-3509	170	2	1346(1	CARDINAL
inlawrev-3509	170	3	2000	DATE
inlawrev-3509	171	1	47	CARDINAL
inlawrev-3509	171	2	1348	CARDINAL
inlawrev-3509	172	1	48	CARDINAL
inlawrev-3509	173	1	fifth	ORDINAL
inlawrev-3509	173	2	september 30	DATE
inlawrev-3509	173	3	1 981	CARDINAL
inlawrev-3509	173	4	an en banc court	ORG
inlawrev-3509	174	1	1 347	CARDINAL
inlawrev-3509	175	1	49	DATE
inlawrev-3509	176	1	foster v. united states	PERSON
inlawrev-3509	176	2	1 06	CARDINAL
inlawrev-3509	176	3	f. supp	PERSON
inlawrev-3509	177	1	2d 1 234	DATE
inlawrev-3509	177	2	1 239	CARDINAL
inlawrev-3509	177	3	n.d. ala	GPE
inlawrev-3509	177	4	2000	DATE
inlawrev-3509	177	5	affd inpart	GPE
inlawrev-3509	177	6	249	CARDINAL
inlawrev-3509	177	7	3d 1275	CARDINAL
inlawrev-3509	177	8	1 1th	CARDINAL
inlawrev-3509	177	9	2001	DATE
inlawrev-3509	177	10	srivastava v. comm'r	PERSON
inlawrev-3509	177	11	220	CARDINAL
inlawrev-3509	177	12	353	CARDINAL
inlawrev-3509	177	13	364	CARDINAL
inlawrev-3509	177	14	5th	ORDINAL
inlawrev-3509	177	15	2000	DATE
inlawrev-3509	178	1	reh	PERSON
inlawrev-3509	178	2	sept. 19, 2000	DATE
inlawrev-3509	178	3	griffin v. comm'r	PERSON
inlawrev-3509	178	4	81	CARDINAL
inlawrev-3509	179	1	cch	PERSON
inlawrev-3509	179	2	972	CARDINAL
inlawrev-3509	179	3	2001	DATE
inlawrev-3509	179	4	200 1	CARDINAL
inlawrev-3509	179	5	25 1	DATE
inlawrev-3509	179	6	u.s.	GPE
inlawrev-3509	179	7	alabama	GPE
inlawrev-3509	179	8	cotnam	PERSON
inlawrev-3509	179	9	supreme court	ORG
inlawrev-3509	179	10	cotnam	PERSON
inlawrev-3509	181	1	cotnam	PERSON
inlawrev-3509	181	2	supreme court	ORG
inlawrev-3509	181	3	horst	PERSON
inlawrev-3509	183	1	fifth	ORDINAL
inlawrev-3509	183	2	sixth	ORDINAL
inlawrev-3509	183	3	eleventh	ORDINAL
inlawrev-3509	183	4	the u.s. supreme court	ORG
inlawrev-3509	183	5	congress	ORG
inlawrev-3509	185	1	two percent	PERCENT
inlawrev-3509	186	1	50	CARDINAL
inlawrev-3509	186	2	1 06	CARDINAL
inlawrev-3509	186	3	f. supp	PERSON
inlawrev-3509	187	1	2d	DATE
inlawrev-3509	187	2	1239	CARDINAL
inlawrev-3509	189	1	311	CARDINAL
inlawrev-3509	189	2	u.s.	GPE
inlawrev-3509	189	3	1 12	CARDINAL
inlawrev-3509	189	4	120	CARDINAL
inlawrev-3509	190	1	5 1	CARDINAL
inlawrev-3509	191	1	timothy r. koski	PERSON
inlawrev-3509	191	2	65	CARDINAL
inlawrev-3509	192	1	1 66	CARDINAL
inlawrev-3509	192	2	1 69	CARDINAL
inlawrev-3509	192	3	fifth	ORDINAL
inlawrev-3509	192	4	sixth	ORDINAL
inlawrev-3509	192	5	eleventh	ORDINAL
inlawrev-3509	192	6	& lipton	ORG
inlawrev-3509	192	7	34	CARDINAL
inlawrev-3509	192	8	191	CARDINAL
inlawrev-3509	192	9	first	ORDINAL
inlawrev-3509	192	10	6662	DATE
inlawrev-3509	192	11	6694	DATE
inlawrev-3509	192	12	ninth	ORDINAL
inlawrev-3509	192	13	first	ORDINAL
inlawrev-3509	193	1	52	CARDINAL
inlawrev-3509	194	1	supra	PERSON
inlawrev-3509	194	2	36	CARDINAL
inlawrev-3509	195	1	53	CARDINAL
inlawrev-3509	197	1	162	CARDINAL
inlawrev-3509	198	1	1999	DATE
inlawrev-3509	198	2	212	CARDINAL
inlawrev-3509	199	1	54	CARDINAL
inlawrev-3509	200	1	1994	DATE
inlawrev-3509	201	1	55	CARDINAL
inlawrev-3509	203	1	1999	DATE
inlawrev-3509	204	1	56	CARDINAL
inlawrev-3509	206	1	annually	DATE
inlawrev-3509	207	1	1999	DATE
inlawrev-3509	207	2	252	CARDINAL
inlawrev-3509	207	3	indiana	GPE
inlawrev-3509	209	1	alexander v. internal revenue	ORG
inlawrev-3509	209	2	first	ORDINAL
inlawrev-3509	209	3	two percent	PERCENT
inlawrev-3509	210	1	baylin	GPE
inlawrev-3509	210	2	ninth	ORDINAL
inlawrev-3509	210	3	u.s.	GPE
inlawrev-3509	210	4	lien	PERSON
inlawrev-3509	210	5	alabama	GPE
inlawrev-3509	210	6	126,600	MONEY
inlawrev-3509	211	1	proc	PERSON
inlawrev-3509	212	1	98-61	CARDINAL
inlawrev-3509	212	2	52 1.r.b.	CARDINAL
inlawrev-3509	213	1	18	CARDINAL
inlawrev-3509	214	1	one	CARDINAL
inlawrev-3509	214	2	clinton	PERSON
inlawrev-3509	214	3	$2.25 million	MONEY
inlawrev-3509	215	1	lee a. sheppard	PERSON
inlawrev-3509	215	2	clinton	PERSON
inlawrev-3509	215	3	gore	PERSON
inlawrev-3509	215	4	87	CARDINAL
inlawrev-3509	215	5	472	CARDINAL
inlawrev-3509	215	6	2000	DATE
inlawrev-3509	216	1	57	CARDINAL
inlawrev-3509	216	2	alexander v. comm'r	PERSON
inlawrev-3509	216	3	72	CARDINAL
inlawrev-3509	216	4	938	CARDINAL
inlawrev-3509	216	5	1st	ORDINAL
inlawrev-3509	216	6	1995	DATE
inlawrev-3509	217	1	58	CARDINAL
inlawrev-3509	217	2	940	CARDINAL
inlawrev-3509	218	1	59	CARDINAL
inlawrev-3509	219	1	944	CARDINAL
inlawrev-3509	219	2	60	CARDINAL
inlawrev-3509	220	1	946	CARDINAL
inlawrev-3509	221	1	two percent	PERCENT
inlawrev-3509	224	1	43	CARDINAL
inlawrev-3509	224	2	1451	CARDINAL
inlawrev-3509	224	3	fed	ORG
inlawrev-3509	224	4	cir. 1995	ORG
inlawrev-3509	225	1	62	CARDINAL
inlawrev-3509	225	2	1455	CARDINAL
inlawrev-3509	226	1	63	CARDINAL
inlawrev-3509	227	1	166	CARDINAL
inlawrev-3509	227	2	342	CARDINAL
inlawrev-3509	228	1	1998	DATE
inlawrev-3509	228	2	u.s.	GPE
inlawrev-3509	228	3	31964	DATE
inlawrev-3509	228	4	9th	ORDINAL
inlawrev-3509	229	1	dec. 21, 1998	DATE
inlawrev-3509	230	1	64	CARDINAL
inlawrev-3509	233	1	coady	PERSON
inlawrev-3509	233	2	213	CARDINAL
inlawrev-3509	233	3	1 187	CARDINAL
inlawrev-3509	233	4	1	CARDINAL
inlawrev-3509	233	5	9th	ORDINAL
inlawrev-3509	233	6	2000	DATE
inlawrev-3509	234	1	alaska	GPE
inlawrev-3509	234	2	121	CARDINAL
inlawrev-3509	234	3	s. ct.	PERSON
inlawrev-3509	235	1	200 1	CARDINAL
inlawrev-3509	235	2	253	CARDINAL
inlawrev-3509	235	3	one	CARDINAL
inlawrev-3509	235	4	u.s.	GPE
inlawrev-3509	235	5	kenseth v. commissioner,^^	PERSON
inlawrev-3509	236	1	kenseth	PERSON
inlawrev-3509	236	2	kenseth	PERSON
inlawrev-3509	237	1	kenseth	PERSON
inlawrev-3509	237	2	deduction.^°	PERSON
inlawrev-3509	241	1	66	CARDINAL
inlawrev-3509	242	1	kenseth v. comm'r	PERSON
inlawrev-3509	242	2	114	CARDINAL
inlawrev-3509	242	3	26	CARDINAL
inlawrev-3509	242	4	36	DATE
inlawrev-3509	242	5	ajfcl	ORG
inlawrev-3509	242	6	259	CARDINAL
inlawrev-3509	242	7	881	CARDINAL
inlawrev-3509	242	8	7th	ORDINAL
inlawrev-3509	242	9	2001	DATE
inlawrev-3509	243	1	hukkanen-campbell	PERSON
inlawrev-3509	243	2	79	CARDINAL
inlawrev-3509	244	1	2122	CARDINAL
inlawrev-3509	244	2	15 (2000	CARDINAL
inlawrev-3509	244	3	missouri	GPE
inlawrev-3509	244	4	76	CARDINAL
inlawrev-3509	245	1	cch	PERSON
inlawrev-3509	245	2	787	CARDINAL
inlawrev-3509	245	3	790	CARDINAL
inlawrev-3509	245	4	1998	DATE
inlawrev-3509	245	5	california	GPE
inlawrev-3509	246	1	76	CARDINAL
inlawrev-3509	247	1	cch	PERSON
inlawrev-3509	247	2	654	CARDINAL
inlawrev-3509	247	3	658	CARDINAL
inlawrev-3509	247	4	1998	DATE
inlawrev-3509	247	5	arizona	GPE
inlawrev-3509	247	6	50	CARDINAL
inlawrev-3509	247	7	975	CARDINAL
inlawrev-3509	247	8	1968	DATE
inlawrev-3509	247	9	pennsylvania	GPE
inlawrev-3509	247	10	alabama	GPE
inlawrev-3509	247	11	petersen v. comm'r	PERSON
inlawrev-3509	247	12	38	CARDINAL
inlawrev-3509	247	13	137	CARDINAL
inlawrev-3509	247	14	1962	DATE
inlawrev-3509	247	15	nebraska	GPE
inlawrev-3509	247	16	south dakota	GPE
inlawrev-3509	248	1	kenseth	PERSON
inlawrev-3509	248	2	1 14	CARDINAL
inlawrev-3509	249	1	38	DATE
inlawrev-3509	249	2	j.	PERSON
inlawrev-3509	249	3	o'brien v. comm'r	PERSON
inlawrev-3509	249	4	38	CARDINAL
inlawrev-3509	249	5	707	CARDINAL
inlawrev-3509	249	6	1962	DATE
inlawrev-3509	250	1	67	CARDINAL
inlawrev-3509	250	2	kenseth	PERSON
inlawrev-3509	250	3	1 14	CARDINAL
inlawrev-3509	251	1	26	CARDINAL
inlawrev-3509	252	1	68	CARDINAL
inlawrev-3509	253	1	38	DATE
inlawrev-3509	254	1	69	CARDINAL
inlawrev-3509	254	2	29	CARDINAL
inlawrev-3509	255	1	70	CARDINAL
inlawrev-3509	256	1	38	DATE
inlawrev-3509	257	1	71	CARDINAL
inlawrev-3509	257	2	34	CARDINAL
inlawrev-3509	257	3	254	CARDINAL
inlawrev-3509	257	4	indiana	GPE
inlawrev-3509	262	1	first	ORDINAL
inlawrev-3509	262	2	congress	ORG
inlawrev-3509	263	1	two percent	PERCENT
inlawrev-3509	263	2	second	ORDINAL
inlawrev-3509	263	3	third	ORDINAL
inlawrev-3509	264	1	fourth	ORDINAL
inlawrev-3509	265	1	1	CARDINAL
inlawrev-3509	266	1	congress	ORG
inlawrev-3509	266	2	of$ 1 28,950	MONEY
inlawrev-3509	266	3	one	CARDINAL
inlawrev-3509	268	1	john	PERSON
inlawrev-3509	269	1	john	PERSON
inlawrev-3509	269	2	this year	DATE
inlawrev-3509	269	3	$1 million	MONEY
inlawrev-3509	269	4	john	PERSON
inlawrev-3509	269	5	anne.	PERSON
inlawrev-3509	269	6	60 percent	PERCENT
inlawrev-3509	269	7	600,000	MONEY
inlawrev-3509	269	8	john	PERSON
inlawrev-3509	269	9	2000	DATE
inlawrev-3509	269	10	400,000	MONEY
inlawrev-3509	269	11	anne	PERSON
inlawrev-3509	269	12	anne 72	PERSON
inlawrev-3509	270	1	deborah a. geier	PERSON
inlawrev-3509	270	2	87	CARDINAL
inlawrev-3509	270	3	53 1 (2000	DATE
inlawrev-3509	270	4	congress	ORG
inlawrev-3509	271	1	73	CARDINAL
inlawrev-3509	272	1	sager & cohen	ORG
inlawrev-3509	272	2	supra	PERSON
inlawrev-3509	272	3	32	CARDINAL
inlawrev-3509	272	4	1 104	CARDINAL
inlawrev-3509	276	1	99-42	CARDINAL
inlawrev-3509	276	2	1999	DATE
inlawrev-3509	276	3	46	CARDINAL
inlawrev-3509	277	1	568	CARDINAL
inlawrev-3509	278	1	100,000	MONEY
inlawrev-3509	278	2	annually	DATE
inlawrev-3509	280	1	255	CARDINAL
inlawrev-3509	280	2	john	PERSON
inlawrev-3509	280	3	$1 million	MONEY
inlawrev-3509	280	4	john	PERSON
inlawrev-3509	280	5	400,000	MONEY
inlawrev-3509	281	1	162	CARDINAL
inlawrev-3509	281	2	212	CARDINAL
inlawrev-3509	281	3	john	PERSON
inlawrev-3509	282	1	section 67	LAW
inlawrev-3509	282	2	two percent	PERCENT
inlawrev-3509	283	1	two	CARDINAL
inlawrev-3509	283	2	john	PERSON
inlawrev-3509	284	1	first	ORDINAL
inlawrev-3509	284	2	john	PERSON
inlawrev-3509	284	3	400,000	MONEY
inlawrev-3509	284	4	67	DATE
inlawrev-3509	284	5	two percent	PERCENT
inlawrev-3509	285	1	two percent	PERCENT
inlawrev-3509	285	2	20,000	MONEY
inlawrev-3509	285	3	john	PERSON
inlawrev-3509	286	1	second	ORDINAL
inlawrev-3509	286	2	john	PERSON
inlawrev-3509	286	3	128,950	MONEY
inlawrev-3509	286	4	2000	DATE
inlawrev-3509	286	5	section 68	LAW
inlawrev-3509	286	6	eighty percent	PERCENT
inlawrev-3509	286	7	john	PERSON
inlawrev-3509	287	1	john	PERSON
inlawrev-3509	287	2	400,000	MONEY
inlawrev-3509	287	3	600,000	MONEY
inlawrev-3509	288	1	john	PERSON
inlawrev-3509	289	1	john	PERSON
inlawrev-3509	290	1	section 68	LAW
inlawrev-3509	290	2	380,000	MONEY
inlawrev-3509	290	3	section 67	LAW
inlawrev-3509	292	1	john	PERSON
inlawrev-3509	292	2	400,000	MONEY
inlawrev-3509	293	1	john	PERSON
inlawrev-3509	293	2	400,000	MONEY
inlawrev-3509	295	1	76	DATE
inlawrev-3509	296	1	supra	PERSON
inlawrev-3509	296	2	72	DATE
inlawrev-3509	296	3	533	CARDINAL
inlawrev-3509	297	1	67(1994	CARDINAL
inlawrev-3509	300	1	supra	PERSON
inlawrev-3509	300	2	72	DATE
inlawrev-3509	300	3	533	CARDINAL
inlawrev-3509	301	1	256	CARDINAL
inlawrev-3509	301	2	indiana	GPE
inlawrev-3509	301	3	john	PERSON
inlawrev-3509	301	4	john	PERSON
inlawrev-3509	301	5	john	PERSON
inlawrev-3509	302	1	john	PERSON
inlawrev-3509	302	2	congress	ORG
inlawrev-3509	302	3	amt*^	GPE
inlawrev-3509	303	1	congress	ORG
inlawrev-3509	304	1	one	CARDINAL
inlawrev-3509	307	1	section 67	LAW
inlawrev-3509	308	1	congress	ORG
inlawrev-3509	310	1	2	CARDINAL
inlawrev-3509	310	2	promotingaccuracy andfairness	ORG
inlawrev-3509	311	1	u.s.	GPE
inlawrev-3509	311	2	kenseth	PERSON
inlawrev-3509	311	3	congress	ORG
inlawrev-3509	311	4	80	CARDINAL
inlawrev-3509	313	1	99th cong	ORG
inlawrev-3509	313	2	the tax reform act	LAW
inlawrev-3509	313	3	1 986 432	CARDINAL
inlawrev-3509	314	1	1 987	CARDINAL
inlawrev-3509	315	1	81	CARDINAL
inlawrev-3509	317	1	82	CARDINAL
inlawrev-3509	318	1	99th cong	ORG
inlawrev-3509	318	2	supra	PERSON
inlawrev-3509	318	3	80	CARDINAL
inlawrev-3509	319	1	83	DATE
inlawrev-3509	320	1	amici	PERSON
inlawrev-3509	320	2	76	CARDINAL
inlawrev-3509	321	1	654	CARDINAL
inlawrev-3509	321	2	1998	DATE
inlawrev-3509	322	1	kenseth v. comm'r	PERSON
inlawrev-3509	322	2	1 14	CARDINAL
inlawrev-3509	322	3	399	CARDINAL
inlawrev-3509	322	4	432	CARDINAL
inlawrev-3509	322	5	2000	DATE
inlawrev-3509	322	6	j.	PERSON
inlawrev-3509	322	7	congress	ORG
inlawrev-3509	322	8	50 percent	PERCENT
inlawrev-3509	322	9	more than	CARDINAL
inlawrev-3509	322	10	259	CARDINAL
inlawrev-3509	322	11	88 1	CARDINAL
inlawrev-3509	322	12	2001	DATE
inlawrev-3509	323	1	84	CARDINAL
inlawrev-3509	324	1	sager& cohen	ORG
inlawrev-3509	324	2	32	DATE
inlawrev-3509	324	3	1104	DATE
inlawrev-3509	326	1	257	CARDINAL
inlawrev-3509	330	1	3	CARDINAL
inlawrev-3509	330	2	two	CARDINAL
inlawrev-3509	330	3	lien	PERSON
inlawrev-3509	331	1	first	ORDINAL
inlawrev-3509	334	1	second	ORDINAL
inlawrev-3509	336	1	85	DATE
inlawrev-3509	337	1	kenseth	PERSON
inlawrev-3509	337	2	114	CARDINAL
inlawrev-3509	338	1	86	CARDINAL
inlawrev-3509	339	1	sager & cohen	ORG
inlawrev-3509	339	2	supra	PERSON
inlawrev-3509	339	3	32	CARDINAL
inlawrev-3509	339	4	1 104	CARDINAL
inlawrev-3509	340	1	87	CARDINAL
inlawrev-3509	341	1	robert w. wood	PERSON
inlawrev-3509	341	2	88	CARDINAL
inlawrev-3509	341	3	701	CARDINAL
inlawrev-3509	341	4	2000	DATE
inlawrev-3509	341	5	e]ven	DATE
inlawrev-3509	344	1	88	CARDINAL
inlawrev-3509	344	2	lien	PERSON
inlawrev-3509	345	1	89	CARDINAL
inlawrev-3509	346	1	fifth	ORDINAL
inlawrev-3509	346	2	sixth	ORDINAL
inlawrev-3509	346	3	eleventh	ORDINAL
inlawrev-3509	347	1	first	ORDINAL
inlawrev-3509	347	2	ninth	ORDINAL
inlawrev-3509	348	1	90	CARDINAL
inlawrev-3509	348	2	supra	PERSON
inlawrev-3509	348	3	72	DATE
inlawrev-3509	348	4	542	CARDINAL
inlawrev-3509	348	5	91	CARDINAL
inlawrev-3509	349	1	section 368	LAW
inlawrev-3509	350	1	at least one	CARDINAL
inlawrev-3509	351	1	steven a. bank	PERSON
inlawrev-3509	351	2	258	CARDINAL
inlawrev-3509	351	3	indiana	GPE
inlawrev-3509	355	1	one	CARDINAL
inlawrev-3509	356	1	11	CARDINAL
inlawrev-3509	356	2	l. rev	PERSON
inlawrev-3509	356	3	1307(1999	CARDINAL
inlawrev-3509	357	1	92	CARDINAL
inlawrev-3509	358	1	llc	GPE
inlawrev-3509	359	1	william p. strong	PERSON
inlawrev-3509	359	2	700-2nd	DATE
inlawrev-3509	359	3	li	PERSON
inlawrev-3509	359	4	2001	DATE
inlawrev-3509	359	5	larry e. ribstein	PERSON
inlawrev-3509	359	6	51	CARDINAL
inlawrev-3509	361	1	1 (1995	CARDINAL
inlawrev-3509	362	1	llc	GPE
inlawrev-3509	362	2	samuel p. starr &	PERSON
inlawrev-3509	362	3	robert j. cmkovich	PERSON
inlawrev-3509	365	1	2000	DATE
inlawrev-3509	366	1	bruce p. ely & christopher r. grissom	ORG
inlawrev-3509	366	2	llc	DATE
inlawrev-3509	366	3	81	CARDINAL
inlawrev-3509	366	4	1005	CARDINAL
inlawrev-3509	366	5	nov. 1998	DATE
inlawrev-3509	368	1	fifty	CARDINAL
inlawrev-3509	369	1	katherine e. ramsey roose	PERSON
inlawrev-3509	369	2	18	CARDINAL
inlawrev-3509	371	1	665	CARDINAL
inlawrev-3509	371	2	1999	DATE
inlawrev-3509	372	1	december 1996	DATE
inlawrev-3509	376	1	301.7701	CARDINAL
inlawrev-3509	376	2	93	CARDINAL
inlawrev-3509	377	1	25 1 8	DATE
inlawrev-3509	378	1	mary moers	PERSON
inlawrev-3509	378	2	8481st	ORG
inlawrev-3509	379	1	2000	DATE
inlawrev-3509	380	1	whetherjoint	GPE
inlawrev-3509	381	1	robert t. danforth	PERSON
inlawrev-3509	381	2	823	CARDINAL
inlawrev-3509	382	1	2000	DATE
inlawrev-3509	383	1	94	CARDINAL
inlawrev-3509	384	1	infra?2cci\\aa	GPE
inlawrev-3509	385	1	95	CARDINAL
inlawrev-3509	386	1	tiffany & co.	ORG
inlawrev-3509	386	2	166	CARDINAL
inlawrev-3509	386	3	422	CARDINAL
inlawrev-3509	386	4	2d	DATE
inlawrev-3509	386	5	1999	DATE
inlawrev-3509	387	1	sager & cohen	ORG
inlawrev-3509	387	2	supra	PERSON
inlawrev-3509	387	3	32	CARDINAL
inlawrev-3509	388	1	96	CARDINAL
inlawrev-3509	389	1	sager & cohen	ORG
inlawrev-3509	389	2	supra	PERSON
inlawrev-3509	389	3	32	CARDINAL
inlawrev-3509	389	4	1101	DATE
inlawrev-3509	390	1	200 1	CARDINAL
inlawrev-3509	390	2	259	CARDINAL
inlawrev-3509	392	1	4.	CARDINAL
inlawrev-3509	393	1	congress	ORG
inlawrev-3509	395	1	97	CARDINAL
inlawrev-3509	398	1	1991	DATE
inlawrev-3509	398	2	302	CARDINAL
inlawrev-3509	398	3	2	CARDINAL
inlawrev-3509	399	1	1202 (1994 & supp	DATE
inlawrev-3509	400	1	1999	DATE
inlawrev-3509	400	2	1995	DATE
inlawrev-3509	400	3	201-07	CARDINAL
inlawrev-3509	400	4	2	CARDINAL
inlawrev-3509	401	1	1311-17	DATE
inlawrev-3509	401	2	supp	GPE
inlawrev-3509	402	1	1999	DATE
inlawrev-3509	402	2	1938	DATE
inlawrev-3509	402	3	29	CARDINAL
inlawrev-3509	403	1	201-19	CARDINAL
inlawrev-3509	404	1	1999	DATE
inlawrev-3509	404	2	1988	DATE
inlawrev-3509	404	3	29	CARDINAL
inlawrev-3509	405	1	2001-09	DATE
inlawrev-3509	405	2	1994	DATE
inlawrev-3509	405	3	«& supp	ORG
inlawrev-3509	406	1	1999	DATE
inlawrev-3509	406	2	1967	DATE
inlawrev-3509	406	3	15	DATE
inlawrev-3509	406	4	29	CARDINAL
inlawrev-3509	407	1	623	CARDINAL
inlawrev-3509	407	2	1994 & supp	DATE
inlawrev-3509	408	1	1999	DATE
inlawrev-3509	408	2	1973	DATE
inlawrev-3509	408	3	501	CARDINAL
inlawrev-3509	408	4	504	CARDINAL
inlawrev-3509	408	5	29	CARDINAL
inlawrev-3509	409	1	791	CARDINAL
inlawrev-3509	409	2	794	CARDINAL
inlawrev-3509	409	3	1994 & supp	DATE
inlawrev-3509	410	1	1999	DATE
inlawrev-3509	410	2	1974	DATE
inlawrev-3509	410	3	510	CARDINAL
inlawrev-3509	410	4	29	CARDINAL
inlawrev-3509	411	1	1 140	CARDINAL
inlawrev-3509	411	2	1994	DATE
inlawrev-3509	411	3	29	CARDINAL
inlawrev-3509	413	1	1999	DATE
inlawrev-3509	413	2	1993	DATE
inlawrev-3509	413	3	105	CARDINAL
inlawrev-3509	413	4	29	CARDINAL
inlawrev-3509	414	1	2615	CARDINAL
inlawrev-3509	414	2	1994	DATE
inlawrev-3509	414	3	1964	DATE
inlawrev-3509	414	4	703	CARDINAL
inlawrev-3509	414	5	704	CARDINAL
inlawrev-3509	414	6	717	CARDINAL
inlawrev-3509	414	7	42	DATE
inlawrev-3509	415	1	2000e-2	CARDINAL
inlawrev-3509	415	2	2000e-16	DATE
inlawrev-3509	415	3	1994 & supp	DATE
inlawrev-3509	416	1	1999	DATE
inlawrev-3509	416	2	805	CARDINAL
inlawrev-3509	416	3	806	CARDINAL
inlawrev-3509	416	4	808	CARDINAL
inlawrev-3509	416	5	818	CARDINAL
inlawrev-3509	416	6	42	DATE
inlawrev-3509	417	1	3605	DATE
inlawrev-3509	417	2	3606	DATE
inlawrev-3509	417	3	3608	DATE
inlawrev-3509	417	4	3617	CARDINAL
inlawrev-3509	418	1	1999	DATE
inlawrev-3509	418	2	americans	NORP
inlawrev-3509	418	3	1990§§ 102	CARDINAL
inlawrev-3509	418	4	202	CARDINAL
inlawrev-3509	418	5	302	CARDINAL
inlawrev-3509	418	6	503	CARDINAL
inlawrev-3509	418	7	42	DATE
inlawrev-3509	419	1	12112, 12132	DATE
inlawrev-3509	419	2	121	CARDINAL
inlawrev-3509	419	3	12203	DATE
inlawrev-3509	419	4	1994 & supp	DATE
inlawrev-3509	420	1	1999	DATE
inlawrev-3509	420	2	1994	DATE
inlawrev-3509	420	3	40302	DATE
inlawrev-3509	420	4	42	DATE
inlawrev-3509	421	1	13981	DATE
inlawrev-3509	421	2	1994 & supp	DATE
inlawrev-3509	422	1	1999	DATE
inlawrev-3509	423	1	senate	ORG
inlawrev-3509	423	2	2887	DATE
inlawrev-3509	423	3	2000	DATE
inlawrev-3509	424	1	s. 2887	PERSON
inlawrev-3509	425	1	2	CARDINAL
inlawrev-3509	426	1	100	CARDINAL
inlawrev-3509	426	2	146	CARDINAL
inlawrev-3509	427	1	64	CARDINAL
inlawrev-3509	427	2	grassley	PERSON
inlawrev-3509	428	1	101	CARDINAL
inlawrev-3509	429	1	d.	NORP
inlawrev-3509	429	2	victoria herring	PERSON
inlawrev-3509	429	3	charles grassley	PERSON
inlawrev-3509	429	4	u.s.	GPE
inlawrev-3509	429	5	senate	ORG
inlawrev-3509	429	6	tom harkin	PERSON
inlawrev-3509	429	7	u.s.	GPE
inlawrev-3509	429	8	senate	ORG
inlawrev-3509	429	9	nov. 30, 1999	DATE
inlawrev-3509	430	1	1 02	CARDINAL
inlawrev-3509	431	1	briefofamici	PERSON
inlawrev-3509	432	1	5	CARDINAL
inlawrev-3509	432	2	76	CARDINAL
inlawrev-3509	433	1	654	CARDINAL
inlawrev-3509	433	2	1 998	CARDINAL
inlawrev-3509	433	3	newman	PERSON
inlawrev-3509	433	4	390	CARDINAL
inlawrev-3509	433	5	u.s. 400	LOC
inlawrev-3509	433	6	402	CARDINAL
inlawrev-3509	433	7	1 968	CARDINAL
inlawrev-3509	433	8	congress	ORG
inlawrev-3509	434	1	103	CARDINAL
inlawrev-3509	435	1	260	CARDINAL
inlawrev-3509	435	2	indiana	GPE
inlawrev-3509	438	1	5	CARDINAL
inlawrev-3509	448	1	congress	ORG
inlawrev-3509	449	1	congress	ORG
inlawrev-3509	449	2	' 1996	DATE
inlawrev-3509	449	3	thirty-year	DATE
inlawrev-3509	450	1	decades	DATE
inlawrev-3509	451	1	146	CARDINAL
inlawrev-3509	453	1	160-03	CARDINAL
inlawrev-3509	453	2	grassley	PERSON
inlawrev-3509	454	1	sager & cohen	ORG
inlawrev-3509	454	2	supra	PERSON
inlawrev-3509	454	3	32	CARDINAL
inlawrev-3509	454	4	1 04	CARDINAL
inlawrev-3509	455	1	sager & cohen	ORG
inlawrev-3509	455	2	supra	PERSON
inlawrev-3509	455	3	32	CARDINAL
inlawrev-3509	455	4	1 104	CARDINAL
inlawrev-3509	457	1	amici	PERSON
inlawrev-3509	458	1	5	CARDINAL
inlawrev-3509	458	2	76t.c.m	CARDINAL
inlawrev-3509	460	1	1 05	CARDINAL
inlawrev-3509	462	1	5	CARDINAL
inlawrev-3509	462	2	76t.c.m.(cch)654(1998	DATE
inlawrev-3509	463	1	106	CARDINAL
inlawrev-3509	464	1	supra	PERSON
inlawrev-3509	464	2	33	CARDINAL
inlawrev-3509	464	3	al	ORG
inlawrev-3509	464	4	1 07	DATE
inlawrev-3509	465	1	d.	NORP
inlawrev-3509	465	2	frederick m. gittes	PERSON
inlawrev-3509	465	3	spater	ORG
inlawrev-3509	465	4	gittes	ORG
inlawrev-3509	465	5	schulte & kolman	ORG
inlawrev-3509	465	6	columbus	GPE
inlawrev-3509	465	7	ohio	GPE
inlawrev-3509	466	1	108	CARDINAL
inlawrev-3509	467	1	amici	PERSON
inlawrev-3509	467	2	76	DATE
inlawrev-3509	467	3	654	CARDINAL
inlawrev-3509	467	4	1998	DATE
inlawrev-3509	468	1	2001	DATE
inlawrev-3509	469	1	261	CARDINAL
inlawrev-3509	472	1	b.	PERSON
inlawrev-3509	475	1	congress	ORG
inlawrev-3509	476	1	7	CARDINAL
inlawrev-3509	476	2	fifth	ORDINAL
inlawrev-3509	476	3	sixth	ORDINAL
inlawrev-3509	476	4	eleventh	ORDINAL
inlawrev-3509	477	1	lien	PERSON
inlawrev-3509	478	1	at least one	CARDINAL
inlawrev-3509	480	1	cotnam	GPE
inlawrev-3509	480	2	alabama	GPE
inlawrev-3509	480	3	lien	PERSON
inlawrev-3509	480	4	cotnam	PERSON
inlawrev-3509	484	1	baylin	GPE
inlawrev-3509	487	1	d.	NORP
inlawrev-3509	487	2	42 u.s.c	CARDINAL
inlawrev-3509	488	1	1981	DATE
inlawrev-3509	488	2	2000e-5(b	CARDINAL
inlawrev-3509	489	1	110	CARDINAL
inlawrev-3509	490	1	2)6	DATE
inlawrev-3509	491	1	111	CARDINAL
inlawrev-3509	492	1	66	CARDINAL
inlawrev-3509	493	1	112	CARDINAL
inlawrev-3509	493	2	geier	ORG
inlawrev-3509	493	3	72	DATE
inlawrev-3509	493	4	52	DATE
inlawrev-3509	493	5	113	CARDINAL
inlawrev-3509	494	1	262	CARDINAL
inlawrev-3509	495	1	baylin	GPE
inlawrev-3509	502	1	davis^^^	GPE
inlawrev-3509	502	2	83	CARDINAL
inlawrev-3509	502	3	section 83	LAW
inlawrev-3509	503	1	cotnam	PERSON
inlawrev-3509	503	2	lien statutes	PERSON
inlawrev-3509	503	3	section 83	LAW
inlawrev-3509	506	1	83	CARDINAL
inlawrev-3509	507	1	d.	NORP
inlawrev-3509	508	1	1 15	CARDINAL
inlawrev-3509	508	2	263	CARDINAL
inlawrev-3509	508	3	119	CARDINAL
inlawrev-3509	508	4	5th	ORDINAL
inlawrev-3509	508	5	1959	DATE
inlawrev-3509	509	1	1 1 6	CARDINAL
inlawrev-3509	510	1	202	CARDINAL
inlawrev-3509	510	2	854	CARDINAL
inlawrev-3509	510	3	6th	ORDINAL
inlawrev-3509	511	1	117	CARDINAL
inlawrev-3509	511	2	210f.3d	CARDINAL
inlawrev-3509	512	1	2000	DATE
inlawrev-3509	513	1	118	CARDINAL
inlawrev-3509	514	1	gregg d. polsky	PERSON
inlawrev-3509	514	2	89	CARDINAL
inlawrev-3509	514	3	917	CARDINAL
inlawrev-3509	514	4	2000	DATE
inlawrev-3509	514	5	supra	PERSON
inlawrev-3509	514	6	36	CARDINAL
inlawrev-3509	514	7	lien	PERSON
inlawrev-3509	515	1	119	CARDINAL
inlawrev-3509	517	1	1 20	CARDINAL
inlawrev-3509	519	1	section 1 62	LAW
inlawrev-3509	519	2	200 1	CARDINAL
inlawrev-3509	519	3	263	CARDINAL
inlawrev-3509	520	1	83	CARDINAL
inlawrev-3509	521	1	the supreme court	ORG
inlawrev-3509	523	1	second	ORDINAL
inlawrev-3509	523	2	u.s. tax court	ORG
inlawrev-3509	523	3	kenseth	PERSON
inlawrev-3509	524	1	beghe	PERSON
inlawrev-3509	525	1	law^^^	NORP
inlawrev-3509	526	1	cotnam	ORG
inlawrev-3509	526	2	beghe	PERSON
inlawrev-3509	526	3	two	CARDINAL
inlawrev-3509	527	1	lien	PERSON
inlawrev-3509	531	1	beghe	PERSON
inlawrev-3509	533	1	section 162	LAW
inlawrev-3509	534	1	two percent	PERCENT
inlawrev-3509	537	1	121	CARDINAL
inlawrev-3509	538	1	sixth	ORDINAL
inlawrev-3509	539	1	polsky	ORG
inlawrev-3509	539	2	1 18	CARDINAL
inlawrev-3509	539	3	55	CARDINAL
inlawrev-3509	540	1	122	CARDINAL
inlawrev-3509	541	1	isee geier	PERSON
inlawrev-3509	541	2	72	DATE
inlawrev-3509	541	3	76	DATE
inlawrev-3509	541	4	1 23	CARDINAL
inlawrev-3509	542	1	robert w. wood	PERSON
inlawrev-3509	543	1	88	CARDINAL
inlawrev-3509	543	2	573	CARDINAL
inlawrev-3509	543	3	2000	DATE
inlawrev-3509	544	1	124	CARDINAL
inlawrev-3509	545	1	kenseth v. comm'r	PERSON
inlawrev-3509	545	2	114	CARDINAL
inlawrev-3509	545	3	399	CARDINAL
inlawrev-3509	545	4	421	CARDINAL
inlawrev-3509	545	5	2000	DATE
inlawrev-3509	545	6	259	CARDINAL
inlawrev-3509	545	7	881	CARDINAL
inlawrev-3509	545	8	7th	ORDINAL
inlawrev-3509	545	9	2001	DATE
inlawrev-3509	545	10	j.	PERSON
inlawrev-3509	546	1	125	CARDINAL
inlawrev-3509	548	1	beghe	PERSON
inlawrev-3509	552	1	433	CARDINAL
inlawrev-3509	553	1	127	CARDINAL
inlawrev-3509	554	1	438	CARDINAL
inlawrev-3509	554	2	264	CARDINAL
inlawrev-3509	554	3	indiana	GPE
inlawrev-3509	559	1	hour	TIME
inlawrev-3509	560	1	the hour	TIME
inlawrev-3509	560	2	beghe	PERSON
inlawrev-3509	562	1	congress	ORG
inlawrev-3509	563	1	2	CARDINAL
inlawrev-3509	563	2	congress	ORG
inlawrev-3509	563	3	at least three	CARDINAL
inlawrev-3509	563	4	congress	ORG
inlawrev-3509	564	1	first	ORDINAL
inlawrev-3509	564	2	congress	ORG
inlawrev-3509	564	3	section 67*^^	LAW
inlawrev-3509	564	4	162'^^	CARDINAL
inlawrev-3509	564	5	212'^^	CARDINAL
inlawrev-3509	564	6	two percent	PERCENT
inlawrev-3509	565	1	1 62	DATE
inlawrev-3509	565	2	212	CARDINAL
inlawrev-3509	565	3	section 62.'^^ second	LAW
inlawrev-3509	565	4	congress	ORG
inlawrev-3509	566	1	senate	ORG
inlawrev-3509	566	2	2887	CARDINAL
inlawrev-3509	567	1	128	CARDINAL
inlawrev-3509	568	1	428	CARDINAL
inlawrev-3509	568	2	432	CARDINAL
inlawrev-3509	569	1	129	CARDINAL
inlawrev-3509	570	1	supra noxt ma	PERSON
inlawrev-3509	570	2	130	CARDINAL
inlawrev-3509	571	1	131	CARDINAL
inlawrev-3509	571	2	1 994	CARDINAL
inlawrev-3509	572	1	1 999	CARDINAL
inlawrev-3509	573	1	1 32	DATE
inlawrev-3509	574	1	id. §	NORP
inlawrev-3509	575	1	133	CARDINAL
inlawrev-3509	575	2	supra	PERSON
inlawrev-3509	575	3	72	CARDINAL
inlawrev-3509	575	4	134	CARDINAL
inlawrev-3509	576	1	135	CARDINAL
inlawrev-3509	576	2	s. 2887	PERSON
inlawrev-3509	577	1	2	CARDINAL
inlawrev-3509	578	1	senate	ORG
inlawrev-3509	578	2	2887	CARDINAL
inlawrev-3509	579	1	house	ORG
inlawrev-3509	579	2	1997	DATE
inlawrev-3509	580	1	200 1	CARDINAL
inlawrev-3509	580	2	265	CARDINAL
inlawrev-3509	583	1	third	ORDINAL
inlawrev-3509	583	2	section 104	LAW
inlawrev-3509	585	1	first	ORDINAL
inlawrev-3509	586	1	second	ORDINAL
inlawrev-3509	591	1	section 104	LAW
inlawrev-3509	592	1	section 1 04	LAW
inlawrev-3509	593	1	136	CARDINAL
inlawrev-3509	594	1	coady v. comm'r	PERSON
inlawrev-3509	594	2	213	CARDINAL
inlawrev-3509	594	3	1 187	CARDINAL
inlawrev-3509	594	4	9th	ORDINAL
inlawrev-3509	594	5	2000	DATE
inlawrev-3509	594	6	121	CARDINAL
inlawrev-3509	594	7	s. ct.	PERSON
inlawrev-3509	595	1	1604 (2001	DATE
inlawrev-3509	596	1	alexander v. comm'r	PERSON
inlawrev-3509	596	2	72	CARDINAL
inlawrev-3509	596	3	938	CARDINAL
inlawrev-3509	596	4	1st	ORDINAL
inlawrev-3509	596	5	1995	DATE
inlawrev-3509	596	6	kenseth v. comm'r	PERSON
inlawrev-3509	596	7	1 14	CARDINAL
inlawrev-3509	596	8	26	CARDINAL
inlawrev-3509	596	9	259	CARDINAL
inlawrev-3509	596	10	881	CARDINAL
inlawrev-3509	596	11	7th	ORDINAL
inlawrev-3509	596	12	2001	DATE
inlawrev-3509	596	13	79	CARDINAL
inlawrev-3509	597	1	2122	CARDINAL
inlawrev-3509	597	2	2000	DATE
inlawrev-3509	597	3	76	CARDINAL
inlawrev-3509	598	1	654	CARDINAL
inlawrev-3509	598	2	1 998	CARDINAL
inlawrev-3509	601	1	davis v. comm'r	PERSON
inlawrev-3509	601	2	2 1	CARDINAL
inlawrev-3509	601	3	1346	CARDINAL
inlawrev-3509	601	4	1 1th	CARDINAL
inlawrev-3509	601	5	2000	DATE
inlawrev-3509	601	6	clarks v. united states	GPE
inlawrev-3509	601	7	202	CARDINAL
inlawrev-3509	601	8	854	CARDINAL
inlawrev-3509	601	9	6th	ORDINAL
inlawrev-3509	601	10	2000	DATE
inlawrev-3509	601	11	baylin	GPE
inlawrev-3509	601	12	43	CARDINAL
inlawrev-3509	601	13	1451	CARDINAL
inlawrev-3509	601	14	fed	ORG
inlawrev-3509	601	15	cir. 1995	ORG
inlawrev-3509	601	16	cotnam v. comm'r	PERSON
inlawrev-3509	601	17	263	CARDINAL
inlawrev-3509	601	18	1 19	CARDINAL
inlawrev-3509	601	19	5th	ORDINAL
inlawrev-3509	601	20	1959	DATE
inlawrev-3509	602	1	137	CARDINAL
inlawrev-3509	603	1	townsend v. united states	ORG
inlawrev-3509	603	2	143	CARDINAL
inlawrev-3509	603	3	f. supp	PERSON
inlawrev-3509	604	1	150	CARDINAL
inlawrev-3509	604	2	111	CARDINAL
inlawrev-3509	604	3	1956	DATE
inlawrev-3509	605	1	138	CARDINAL
inlawrev-3509	606	1	the federal circuit court	ORG
inlawrev-3509	606	2	1986	DATE
inlawrev-3509	607	1	senate	ORG
inlawrev-3509	607	2	house of representatives	ORG
inlawrev-3509	607	3	the united states of america	GPE
inlawrev-3509	607	4	congress	ORG
inlawrev-3509	607	5	section 1	LAW
inlawrev-3509	609	1	2001	DATE
inlawrev-3509	610	1	section 2.	LAW
inlawrev-3509	610	2	266	CARDINAL
inlawrev-3509	610	3	indiana	GPE
inlawrev-3509	614	1	first	ORDINAL
inlawrev-3509	616	1	the u.s. supreme court	ORG
inlawrev-3509	616	2	fifth	ORDINAL
inlawrev-3509	616	3	sixth	ORDINAL
inlawrev-3509	616	4	eleventh	ORDINAL
inlawrev-3509	618	1	congress	ORG
inlawrev-3509	619	1	1996	DATE
inlawrev-3509	619	2	congress	ORG
inlawrev-3509	619	3	the supreme court	ORG
inlawrev-3509	620	1	congress	ORG
inlawrev-3509	622	1	first	ORDINAL
inlawrev-3509	622	2	section 104	LAW
inlawrev-3509	624	1	second	ORDINAL
inlawrev-3509	624	2	congress	ORG
inlawrev-3509	624	3	1996	DATE
inlawrev-3509	624	4	section 104	LAW
inlawrev-3509	626	1	third	ORDINAL
inlawrev-3509	627	1	baylin	GPE
inlawrev-3509	632	1	1 04	CARDINAL
inlawrev-3509	632	2	1 986	CARDINAL
inlawrev-3509	633	1	6	CARDINAL
inlawrev-3509	634	1	200 1	CARDINAL
inlawrev-3509	634	2	267	CARDINAL
inlawrev-3509	636	1	two	CARDINAL
inlawrev-3509	637	1	first	ORDINAL
inlawrev-3509	640	1	second	ORDINAL
inlawrev-3509	644	1	congress	ORG
inlawrev-3509	644	2	section 104	LAW
inlawrev-3509	645	1	congress	ORG