id	sid	tid	token	lemma	pos
inlawrev-2037	1	1	indiana	indiana	PROPN
inlawrev-2037	1	2	law	law	PROPN
inlawrev-2037	1	3	review	review	VERB
inlawrev-2037	1	4	administrative	administrative	ADJ
inlawrev-2037	1	5	law	law	NOUN
inlawrev-2037	1	6	—	—	PUNCT
inlawrev-2037	1	7	freedom	freedom	NOUN
inlawrev-2037	1	8	of	of	ADP
inlawrev-2037	1	9	information	information	NOUN
inlawrev-2037	1	10	act	act	PROPN
inlawrev-2037	1	11	—	—	PUNCT
inlawrev-2037	1	12	private	private	ADJ
inlawrev-2037	1	13	letter	letter	NOUN
inlawrev-2037	1	14	rulings	ruling	NOUN
inlawrev-2037	1	15	issued	issue	VERB
inlawrev-2037	1	16	by	by	ADP
inlawrev-2037	1	17	the	the	DET
inlawrev-2037	1	18	internal	internal	ADJ
inlawrev-2037	1	19	revenue	revenue	NOUN
inlawrev-2037	1	20	service	service	NOUN
inlawrev-2037	1	21	held	hold	VERB
inlawrev-2037	1	22	disclosable	disclosable	ADJ
inlawrev-2037	1	23	as	as	ADP
inlawrev-2037	1	24	interpretations	interpretation	NOUN
inlawrev-2037	1	25	of	of	ADP
inlawrev-2037	1	26	the	the	DET
inlawrev-2037	1	27	law	law	NOUN
inlawrev-2037	1	28	adopted	adopt	VERB
inlawrev-2037	1	29	by	by	ADP
inlawrev-2037	1	30	the	the	DET
inlawrev-2037	1	31	agency	agency	NOUN
inlawrev-2037	1	32	.	.	PUNCT
inlawrev-2037	2	1	—	—	PUNCT
inlawrev-2037	2	2	tax	tax	NOUN
inlawrev-2037	2	3	analysts	analyst	NOUN
inlawrev-2037	2	4	&	&	CCONJ
inlawrev-2037	2	5	advocates	advocate	NOUN
inlawrev-2037	2	6	v.	v.	ADP
inlawrev-2037	2	7	internal	internal	ADJ
inlawrev-2037	2	8	revenue	revenue	NOUN
inlawrev-2037	2	9	service	service	NOUN
inlawrev-2037	2	10	,	,	PUNCT
inlawrev-2037	2	11	362	362	NUM
inlawrev-2037	2	12	f.	f.	PROPN
inlawrev-2037	2	13	supp	supp	PROPN
inlawrev-2037	2	14	.	.	PUNCT
inlawrev-2037	3	1	1298	1298	NUM
inlawrev-2037	3	2	(	(	PUNCT
inlawrev-2037	3	3	d.d.c	d.d.c	PROPN
inlawrev-2037	3	4	.	.	PROPN
inlawrev-2037	3	5	1973	1973	NUM
inlawrev-2037	3	6	)	)	PUNCT
inlawrev-2037	3	7	,	,	PUNCT
inlawrev-2037	3	8	appeal	appeal	NOUN
inlawrev-2037	3	9	docketed	docket	VERB
inlawrev-2037	3	10	,	,	PUNCT
inlawrev-2037	3	11	no	no	INTJ
inlawrev-2037	3	12	.	.	NOUN
inlawrev-2037	4	1	1978	1978	NUM
inlawrev-2037	4	2	,	,	PUNCT
inlawrev-2037	4	3	d.c	d.c	PROPN
inlawrev-2037	4	4	.	.	PROPN
inlawrev-2037	4	5	cir	cir	PROPN
inlawrev-2037	4	6	.	.	PROPN
inlawrev-2037	4	7	,	,	PUNCT
inlawrev-2037	4	8	sept	sept	PROPN
inlawrev-2037	4	9	.	.	PROPN
inlawrev-2037	4	10	11	11	NUM
inlawrev-2037	4	11	,	,	PUNCT
inlawrev-2037	4	12	1973	1973	NUM
inlawrev-2037	4	13	.	.	PUNCT
inlawrev-2037	5	1	tax	tax	NOUN
inlawrev-2037	5	2	analysts	analyst	NOUN
inlawrev-2037	5	3	and	and	CCONJ
inlawrev-2037	5	4	advocates	advocate	NOUN
inlawrev-2037	5	5	,	,	PUNCT
inlawrev-2037	5	6	a	a	DET
inlawrev-2037	5	7	public	public	ADJ
inlawrev-2037	5	8	interest	interest	NOUN
inlawrev-2037	5	9	law	law	NOUN
inlawrev-2037	5	10	firm	firm	NOUN
inlawrev-2037	5	11	and	and	CCONJ
inlawrev-2037	5	12	research	research	NOUN
inlawrev-2037	5	13	organization	organization	NOUN
inlawrev-2037	5	14	,	,	PUNCT
inlawrev-2037	5	15	sought	seek	VERB
inlawrev-2037	5	16	disclosure	disclosure	NOUN
inlawrev-2037	5	17	under	under	ADP
inlawrev-2037	5	18	the	the	DET
inlawrev-2037	5	19	freedom	freedom	NOUN
inlawrev-2037	5	20	of	of	ADP
inlawrev-2037	5	21	information	information	NOUN
inlawrev-2037	5	22	act	act	PROPN
inlawrev-2037	5	23	'	'	PUNCT
inlawrev-2037	5	24	of	of	ADP
inlawrev-2037	5	25	certain	certain	ADJ
inlawrev-2037	5	26	unpublished	unpublished	ADJ
inlawrev-2037	5	27	letter	letter	NOUN
inlawrev-2037	5	28	rulings^	rulings^	VERB
inlawrev-2037	5	29	issued	issue	VERB
inlawrev-2037	5	30	by	by	ADP
inlawrev-2037	5	31	the	the	DET
inlawrev-2037	5	32	internal	internal	ADJ
inlawrev-2037	5	33	revenue	revenue	NOUN
inlawrev-2037	5	34	service	service	NOUN
inlawrev-2037	5	35	over	over	ADP
inlawrev-2037	5	36	a	a	DET
inlawrev-2037	5	37	three	three	NUM
inlawrev-2037	5	38	-	-	PUNCT
inlawrev-2037	5	39	year	year	NOUN
inlawrev-2037	5	40	period	period	NOUN
inlawrev-2037	5	41	.	.	PUNCT
inlawrev-2037	6	1	the	the	DET
inlawrev-2037	6	2	rulings	ruling	NOUN
inlawrev-2037	6	3	concerned	concern	VERB
inlawrev-2037	6	4	processes	process	NOUN
inlawrev-2037	6	5	treated	treat	VERB
inlawrev-2037	6	6	as	as	ADP
inlawrev-2037	6	7	"	"	PUNCT
inlawrev-2037	6	8	mining	mining	NOUN
inlawrev-2037	6	9	"	"	PUNCT
inlawrev-2037	6	10	by	by	ADP
inlawrev-2037	6	11	the	the	DET
inlawrev-2037	6	12	service	service	NOUN
inlawrev-2037	6	13	for	for	ADP
inlawrev-2037	6	14	the	the	DET
inlawrev-2037	6	15	purpose	purpose	NOUN
inlawrev-2037	6	16	of	of	ADP
inlawrev-2037	6	17	determining	determine	VERB
inlawrev-2037	6	18	percentage	percentage	NOUN
inlawrev-2037	6	19	depletion	depletion	NOUN
inlawrev-2037	6	20	deductions.^	deductions.^	NOUN
inlawrev-2037	6	21	in	in	ADP
inlawrev-2037	6	22	addition	addition	NOUN
inlawrev-2037	6	23	to	to	ADP
inlawrev-2037	6	24	the	the	DET
inlawrev-2037	6	25	indices	index	NOUN
inlawrev-2037	6	26	relating	relate	VERB
inlawrev-2037	6	27	to	to	ADP
inlawrev-2037	6	28	this	this	DET
inlawrev-2037	6	29	material	material	NOUN
inlawrev-2037	6	30	,	,	PUNCT
inlawrev-2037	6	31	tax	tax	NOUN
inlawrev-2037	6	32	analysts	analyst	NOUN
inlawrev-2037	6	33	and	and	CCONJ
inlawrev-2037	6	34	advocates	advocate	NOUN
inlawrev-2037	6	35	sought	seek	VERB
inlawrev-2037	6	36	certain	certain	ADJ
inlawrev-2037	6	37	technical	technical	ADJ
inlawrev-2037	6	38	advice	advice	NOUN
inlawrev-2037	6	39	memoranda"^	memoranda"^	VERB
inlawrev-2037	6	40	on	on	ADP
inlawrev-2037	6	41	this	this	DET
inlawrev-2037	6	42	subject	subject	NOUN
inlawrev-2037	6	43	and	and	CCONJ
inlawrev-2037	6	44	all	all	DET
inlawrev-2037	6	45	communications	communication	NOUN
inlawrev-2037	6	46	to	to	ADP
inlawrev-2037	6	47	and	and	CCONJ
inlawrev-2037	6	48	from	from	ADP
inlawrev-2037	6	49	the	the	DET
inlawrev-2037	6	50	service	service	NOUN
inlawrev-2037	6	51	with	with	ADP
inlawrev-2037	6	52	regard	regard	NOUN
inlawrev-2037	6	53	to	to	ADP
inlawrev-2037	6	54	such	such	ADJ
inlawrev-2037	6	55	rulings	ruling	NOUN
inlawrev-2037	6	56	and	and	CCONJ
inlawrev-2037	6	57	memoranda	memorandum	NOUN
inlawrev-2037	6	58	from	from	ADP
inlawrev-2037	6	59	outside	outside	ADP
inlawrev-2037	6	60	the	the	DET
inlawrev-2037	6	61	executive	executive	ADJ
inlawrev-2037	6	62	branch	branch	NOUN
inlawrev-2037	6	63	of	of	ADP
inlawrev-2037	6	64	the	the	DET
inlawrev-2037	6	65	government	government	NOUN
inlawrev-2037	6	66	.	.	PUNCT
inlawrev-2037	7	1	the	the	DET
inlawrev-2037	7	2	service	service	NOUN
inlawrev-2037	7	3	had	have	AUX
inlawrev-2037	7	4	expressly	expressly	ADV
inlawrev-2037	7	5	resisted	resist	VERB
inlawrev-2037	7	6	efforts	effort	NOUN
inlawrev-2037	7	7	to	to	PART
inlawrev-2037	7	8	compel	compel	VERB
inlawrev-2037	7	9	disclosure	disclosure	NOUN
inlawrev-2037	7	10	of	of	ADP
inlawrev-2037	7	11	such	such	ADJ
inlawrev-2037	7	12	letter	letter	NOUN
inlawrev-2037	7	13	rulings	ruling	NOUN
inlawrev-2037	7	14	since	since	SCONJ
inlawrev-2037	7	15	it	it	PRON
inlawrev-2037	7	16	first	first	ADV
inlawrev-2037	7	17	implemented	implement	VERB
inlawrev-2037	7	18	the	the	DET
inlawrev-2037	7	19	information	information	NOUN
inlawrev-2037	7	20	act	act	NOUN
inlawrev-2037	7	21	in	in	ADP
inlawrev-2037	7	22	1967.^	1967.^	NUM
inlawrev-2037	7	23	the	the	DET
inlawrev-2037	7	24	service	service	NOUN
inlawrev-2037	7	25	contended	contend	VERB
inlawrev-2037	7	26	that	that	SCONJ
inlawrev-2037	7	27	the	the	DET
inlawrev-2037	7	28	in'5	in'5	PROPN
inlawrev-2037	7	29	u.s.c	u.s.c	NOUN
inlawrev-2037	7	30	.	.	PUNCT
inlawrev-2037	8	1	§	§	PROPN
inlawrev-2037	8	2	552	552	NUM
inlawrev-2037	8	3	(	(	PUNCT
inlawrev-2037	8	4	1970	1970	NUM
inlawrev-2037	8	5	)	)	PUNCT
inlawrev-2037	8	6	.	.	PUNCT
inlawrev-2037	9	1	for	for	ADP
inlawrev-2037	9	2	a	a	DET
inlawrev-2037	9	3	detailed	detailed	ADJ
inlawrev-2037	9	4	analysis	analysis	NOUN
inlawrev-2037	9	5	of	of	ADP
inlawrev-2037	9	6	the	the	DET
inlawrev-2037	9	7	act	act	NOUN
inlawrev-2037	9	8	,	,	PUNCT
inlawrev-2037	9	9	see	see	VERB
inlawrev-2037	9	10	k.	k.	PROPN
inlawrev-2037	9	11	davis	davis	PROPN
inlawrev-2037	9	12	,	,	PUNCT
inlawrev-2037	9	13	administrative	administrative	ADJ
inlawrev-2037	9	14	law	law	NOUN
inlawrev-2037	9	15	treatise	treatise	NOUN
inlawrev-2037	9	16	§	§	PROPN
inlawrev-2037	9	17	3a.19	3a.19	NUM
inlawrev-2037	9	18	(	(	PUNCT
inlawrev-2037	9	19	supp	supp	PROPN
inlawrev-2037	9	20	.	.	PUNCT
inlawrev-2037	10	1	1970	1970	NUM
inlawrev-2037	10	2	)	)	PUNCT
inlawrev-2037	11	1	[	[	X
inlawrev-2037	11	2	hereinafter	hereinafter	NOUN
inlawrev-2037	11	3	cited	cite	VERB
inlawrev-2037	11	4	as	as	ADP
inlawrev-2037	11	5	davis	davis	PROPN
inlawrev-2037	11	6	]	]	PUNCT
inlawrev-2037	11	7	.	.	PUNCT
inlawrev-2037	12	1	davis	davis	PROPN
inlawrev-2037	12	2	'	'	PART
inlawrev-2037	12	3	interpretation	interpretation	NOUN
inlawrev-2037	12	4	of	of	ADP
inlawrev-2037	12	5	the	the	DET
inlawrev-2037	12	6	act	act	NOUN
inlawrev-2037	12	7	as	as	SCONJ
inlawrev-2037	12	8	applied	apply	VERB
inlawrev-2037	12	9	to	to	ADP
inlawrev-2037	12	10	the	the	DET
inlawrev-2037	12	11	internal	internal	ADJ
inlawrev-2037	12	12	revenue	revenue	NOUN
inlawrev-2037	12	13	service	service	NOUN
inlawrev-2037	12	14	has	have	AUX
inlawrev-2037	12	15	been	be	AUX
inlawrev-2037	12	16	cited	cite	VERB
inlawrev-2037	12	17	with	with	ADP
inlawrev-2037	12	18	approval	approval	NOUN
inlawrev-2037	12	19	in	in	ADP
inlawrev-2037	12	20	hawkins	hawkins	PROPN
inlawrev-2037	12	21	v.	v.	ADP
inlawrev-2037	12	22	internal	internal	ADJ
inlawrev-2037	12	23	revenue	revenue	NOUN
inlawrev-2037	12	24	serv	serv	X
inlawrev-2037	12	25	.	.	PUNCT
inlawrev-2037	12	26	,	,	PUNCT
inlawrev-2037	12	27	467	467	NUM
inlawrev-2037	12	28	f.2d	f.2d	ADP
inlawrev-2037	12	29	787	787	NUM
inlawrev-2037	12	30	,	,	PUNCT
inlawrev-2037	12	31	794	794	NUM
inlawrev-2037	12	32	-	-	SYM
inlawrev-2037	12	33	95	95	NUM
inlawrev-2037	12	34	(	(	PUNCT
inlawrev-2037	12	35	6th	6th	ADJ
inlawrev-2037	12	36	cir	cir	NOUN
inlawrev-2037	12	37	.	.	PROPN
inlawrev-2037	12	38	1972	1972	NUM
inlawrev-2037	12	39	)	)	PUNCT
inlawrev-2037	12	40	.	.	PUNCT
inlawrev-2037	13	1	"	"	PUNCT
inlawrev-2037	13	2	^see	^see	PRON
inlawrev-2037	13	3	note	note	VERB
inlawrev-2037	13	4	17	17	NUM
inlawrev-2037	13	5	infra	infra	NOUN
inlawrev-2037	13	6	&	&	CCONJ
inlawrev-2037	13	7	accompanying	accompany	VERB
inlawrev-2037	13	8	text	text	NOUN
inlawrev-2037	13	9	.	.	PUNCT
inlawrev-2037	14	1	^int	^int	PUNCT
inlawrev-2037	14	2	.	.	PUNCT
inlawrev-2037	15	1	rev	rev	PROPN
inlawrev-2037	15	2	.	.	PROPN
inlawrev-2037	15	3	code	code	NOUN
inlawrev-2037	15	4	op	op	NOUN
inlawrev-2037	15	5	1954	1954	NUM
inlawrev-2037	15	6	,	,	PUNCT
inlawrev-2037	15	7	§	§	PROPN
inlawrev-2037	15	8	613(c	613(c	PROPN
inlawrev-2037	15	9	)	)	PUNCT
inlawrev-2037	15	10	.	.	PUNCT
inlawrev-2037	16	1	"	"	PUNCT
inlawrev-2037	16	2	^a	^a	PROPN
inlawrev-2037	16	3	technical	technical	ADJ
inlawrev-2037	16	4	advice	advice	NOUN
inlawrev-2037	16	5	memorandum	memorandum	NOUN
inlawrev-2037	16	6	is	be	AUX
inlawrev-2037	16	7	a	a	DET
inlawrev-2037	16	8	ruling	ruling	NOUN
inlawrev-2037	16	9	or	or	CCONJ
inlawrev-2037	16	10	an	an	DET
inlawrev-2037	16	11	opinion	opinion	NOUN
inlawrev-2037	16	12	issued	issue	VERB
inlawrev-2037	16	13	by	by	ADP
inlawrev-2037	16	14	the	the	DET
inlawrev-2037	16	15	national	national	ADJ
inlawrev-2037	16	16	office	office	NOUN
inlawrev-2037	16	17	to	to	ADP
inlawrev-2037	16	18	a	a	DET
inlawrev-2037	16	19	district	district	NOUN
inlawrev-2037	16	20	director	director	NOUN
inlawrev-2037	16	21	in	in	ADP
inlawrev-2037	16	22	response	response	NOUN
inlawrev-2037	16	23	to	to	ADP
inlawrev-2037	16	24	the	the	DET
inlawrev-2037	16	25	director	director	NOUN
inlawrev-2037	16	26	's	's	PART
inlawrev-2037	16	27	request	request	NOUN
inlawrev-2037	16	28	for	for	ADP
inlawrev-2037	16	29	instructions	instruction	NOUN
inlawrev-2037	16	30	as	as	ADP
inlawrev-2037	16	31	to	to	ADP
inlawrev-2037	16	32	treatment	treatment	NOUN
inlawrev-2037	16	33	of	of	ADP
inlawrev-2037	16	34	a	a	DET
inlawrev-2037	16	35	specific	specific	ADJ
inlawrev-2037	16	36	set	set	NOUN
inlawrev-2037	16	37	of	of	ADP
inlawrev-2037	16	38	facts	fact	NOUN
inlawrev-2037	16	39	relating	relate	VERB
inlawrev-2037	16	40	to	to	ADP
inlawrev-2037	16	41	a	a	DET
inlawrev-2037	16	42	named	name	VERB
inlawrev-2037	16	43	taxpayer	taxpayer	NOUN
inlawrev-2037	16	44	.	.	PUNCT
inlawrev-2037	17	1	tax	tax	NOUN
inlawrev-2037	17	2	analysts	analyst	NOUN
inlawrev-2037	17	3	&	&	CCONJ
inlawrev-2037	17	4	advocates	advocate	NOUN
inlawrev-2037	17	5	v.	v.	ADP
inlawrev-2037	17	6	internal	internal	ADJ
inlawrev-2037	17	7	revenue	revenue	NOUN
inlawrev-2037	17	8	serv	serv	X
inlawrev-2037	17	9	.	.	PUNCT
inlawrev-2037	17	10	,	,	PUNCT
inlawrev-2037	17	11	362	362	NUM
inlawrev-2037	17	12	f.	f.	PROPN
inlawrev-2037	17	13	supp	supp	PROPN
inlawrev-2037	17	14	.	.	PUNCT
inlawrev-2037	18	1	1298	1298	NUM
inlawrev-2037	18	2	,	,	PUNCT
inlawrev-2037	18	3	(	(	PUNCT
inlawrev-2037	18	4	d.d.c	d.d.c	PROPN
inlawrev-2037	18	5	.	.	PROPN
inlawrev-2037	18	6	1973	1973	NUM
inlawrev-2037	18	7	)	)	PUNCT
inlawrev-2037	18	8	,	,	PUNCT
inlawrev-2037	18	9	appeal	appeal	NOUN
inlawrev-2037	18	10	docketed	docket	VERB
inlawrev-2037	18	11	,	,	PUNCT
inlawrev-2037	18	12	no	no	INTJ
inlawrev-2037	18	13	.	.	NOUN
inlawrev-2037	19	1	1978	1978	NUM
inlawrev-2037	19	2	,	,	PUNCT
inlawrev-2037	19	3	d.c	d.c	PROPN
inlawrev-2037	19	4	.	.	PROPN
inlawrev-2037	19	5	cir	cir	PROPN
inlawrev-2037	19	6	.	.	PROPN
inlawrev-2037	19	7	,	,	PUNCT
inlawrev-2037	19	8	sept	sept	PROPN
inlawrev-2037	19	9	.	.	PROPN
inlawrev-2037	19	10	11	11	NUM
inlawrev-2037	19	11	,	,	PUNCT
inlawrev-2037	19	12	1973	1973	NUM
inlawrev-2037	19	13	.	.	PUNCT
inlawrev-2037	20	1	^treas	^treas	PROPN
inlawrev-2037	20	2	.	.	PUNCT
inlawrev-2037	21	1	reg	reg	PROPN
inlawrev-2037	21	2	.	.	PUNCT
inlawrev-2037	22	1	§	§	PROPN
inlawrev-2037	22	2	§	§	ADJ
inlawrev-2037	22	3	601.701	601.701	NUM
inlawrev-2037	22	4	-	-	SYM
inlawrev-2037	22	5	02	02	NUM
inlawrev-2037	22	6	(	(	PUNCT
inlawrev-2037	22	7	1968	1968	NUM
inlawrev-2037	22	8	)	)	PUNCT
inlawrev-2037	22	9	.	.	PUNCT
inlawrev-2037	23	1	no	no	DET
inlawrev-2037	23	2	substantive	substantive	ADJ
inlawrev-2037	23	3	changes	change	NOUN
inlawrev-2037	23	4	in	in	ADP
inlawrev-2037	23	5	regard	regard	NOUN
inlawrev-2037	23	6	to	to	ADP
inlawrev-2037	23	7	disclosure	disclosure	NOUN
inlawrev-2037	23	8	under	under	ADP
inlawrev-2037	23	9	the	the	DET
inlawrev-2037	23	10	information	information	NOUN
inlawrev-2037	23	11	act	act	NOUN
inlawrev-2037	23	12	have	have	AUX
inlawrev-2037	23	13	been	be	AUX
inlawrev-2037	23	14	made	make	VERB
inlawrev-2037	23	15	up	up	ADP
inlawrev-2037	23	16	to	to	ADP
inlawrev-2037	23	17	the	the	DET
inlawrev-2037	23	18	present	present	NOUN
inlawrev-2037	23	19	.	.	PUNCT
inlawrev-2037	24	1	this	this	PRON
inlawrev-2037	24	2	[	[	X
inlawrev-2037	24	3	paragraph	paragraph	NOUN
inlawrev-2037	24	4	552(a)(2	552(a)(2	NUM
inlawrev-2037	24	5	)	)	PUNCT
inlawrev-2037	24	6	of	of	ADP
inlawrev-2037	24	7	the	the	DET
inlawrev-2037	24	8	information	information	NOUN
inlawrev-2037	24	9	act	act	PROPN
inlawrev-2037	24	10	]	]	PUNCT
inlawrev-2037	24	11	applies	apply	VERB
inlawrev-2037	24	12	only	only	ADV
inlawrev-2037	24	13	to	to	ADP
inlawrev-2037	24	14	matters	matter	NOUN
inlawrev-2037	24	15	which	which	PRON
inlawrev-2037	24	16	have	have	VERB
inlawrev-2037	24	17	precedential	precedential	ADJ
inlawrev-2037	24	18	significance	significance	NOUN
inlawrev-2037	24	19	.	.	PUNCT
inlawrev-2037	25	1	it	it	PRON
inlawrev-2037	25	2	does	do	AUX
inlawrev-2037	25	3	not	not	PART
inlawrev-2037	25	4	apply	apply	VERB
inlawrev-2037	25	5	,	,	PUNCT
inlawrev-2037	25	6	for	for	ADP
inlawrev-2037	25	7	example	example	NOUN
inlawrev-2037	25	8	,	,	PUNCT
inlawrev-2037	25	9	to	to	ADP
inlawrev-2037	25	10	administrative	administrative	ADJ
inlawrev-2037	25	11	manuals	manual	NOUN
inlawrev-2037	25	12	on	on	ADP
inlawrev-2037	25	13	property	property	NOUN
inlawrev-2037	25	14	or	or	CCONJ
inlawrev-2037	25	15	fiscal	fiscal	ADJ
inlawrev-2037	25	16	accounting	accounting	NOUN
inlawrev-2037	25	17	.	.	PUNCT
inlawrev-2037	25	18	.	.	PUNCT
inlawrev-2037	25	19	.	.	PUNCT
inlawrev-2037	25	20	.	.	PUNCT
inlawrev-2037	26	1	nor	nor	CCONJ
inlawrev-2037	26	2	does	do	AUX
inlawrev-2037	26	3	it	it	PRON
inlawrev-2037	26	4	apply	apply	VERB
inlawrev-2037	26	5	to	to	ADP
inlawrev-2037	26	6	any	any	DET
inlawrev-2037	26	7	ruling	ruling	NOUN
inlawrev-2037	26	8	or	or	CCONJ
inlawrev-2037	26	9	advisory	advisory	ADJ
inlawrev-2037	26	10	interpretation	interpretation	NOUN
inlawrev-2037	26	11	which	which	PRON
inlawrev-2037	26	12	is	be	AUX
inlawrev-2037	26	13	416	416	NUM
inlawrev-2037	26	14	1973	1973	NUM
inlawrev-2037	26	15	]	]	PUNCT
inlawrev-2037	26	16	recent	recent	ADJ
inlawrev-2037	26	17	developments	development	NOUN
inlawrev-2037	26	18	all	all	DET
inlawrev-2037	26	19	formation	formation	NOUN
inlawrev-2037	26	20	act	act	NOUN
inlawrev-2037	26	21	did	do	AUX
inlawrev-2037	26	22	not	not	PART
inlawrev-2037	26	23	apply	apply	VERB
inlawrev-2037	26	24	to	to	ADP
inlawrev-2037	26	25	private	private	ADJ
inlawrev-2037	26	26	rulings	ruling	NOUN
inlawrev-2037	26	27	and	and	CCONJ
inlawrev-2037	26	28	,	,	PUNCT
inlawrev-2037	26	29	even	even	ADV
inlawrev-2037	26	30	if	if	SCONJ
inlawrev-2037	26	31	it	it	PRON
inlawrev-2037	26	32	did	do	VERB
inlawrev-2037	26	33	,	,	PUNCT
inlawrev-2037	26	34	specific	specific	ADJ
inlawrev-2037	26	35	exemptions	exemption	NOUN
inlawrev-2037	26	36	in	in	ADP
inlawrev-2037	26	37	the	the	DET
inlawrev-2037	26	38	act	act	NOUN
inlawrev-2037	26	39	precluded	preclude	VERB
inlawrev-2037	26	40	disclosure	disclosure	NOUN
inlawrev-2037	26	41	.	.	PUNCT
inlawrev-2037	27	1	after	after	ADP
inlawrev-2037	27	2	extensive	extensive	ADJ
inlawrev-2037	27	3	discovery	discovery	NOUN
inlawrev-2037	27	4	both	both	DET
inlawrev-2037	27	5	parties	party	NOUN
inlawrev-2037	27	6	moved	move	VERB
inlawrev-2037	27	7	for	for	ADP
inlawrev-2037	27	8	summary	summary	NOUN
inlawrev-2037	27	9	judgment	judgment	NOUN
inlawrev-2037	27	10	.	.	PUNCT
inlawrev-2037	28	1	the	the	DET
inlawrev-2037	28	2	united	united	PROPN
inlawrev-2037	28	3	states	states	PROPN
inlawrev-2037	28	4	district	district	PROPN
inlawrev-2037	28	5	court	court	NOUN
inlawrev-2037	28	6	for	for	ADP
inlawrev-2037	28	7	the	the	DET
inlawrev-2037	28	8	district	district	PROPN
inlawrev-2037	28	9	of	of	ADP
inlawrev-2037	28	10	columbia	columbia	PROPN
inlawrev-2037	28	11	held	hold	VERB
inlawrev-2037	28	12	that	that	SCONJ
inlawrev-2037	28	13	the	the	DET
inlawrev-2037	28	14	information	information	NOUN
inlawrev-2037	28	15	act	act	NOUN
inlawrev-2037	28	16	did	do	AUX
inlawrev-2037	28	17	properly	properly	ADV
inlawrev-2037	28	18	apply	apply	VERB
inlawrev-2037	28	19	and	and	CCONJ
inlawrev-2037	28	20	issued	issue	VERB
inlawrev-2037	28	21	the	the	DET
inlawrev-2037	28	22	general	general	ADJ
inlawrev-2037	28	23	order	order	NOUN
inlawrev-2037	28	24	of	of	ADP
inlawrev-2037	28	25	disclosure	disclosure	NOUN
inlawrev-2037	28	26	unless	unless	SCONJ
inlawrev-2037	28	27	within	within	ADP
inlawrev-2037	28	28	thirty	thirty	NUM
inlawrev-2037	28	29	days	day	NOUN
inlawrev-2037	28	30	the	the	DET
inlawrev-2037	28	31	service	service	NOUN
inlawrev-2037	28	32	could	could	AUX
inlawrev-2037	28	33	show	show	VERB
inlawrev-2037	28	34	item	item	NOUN
inlawrev-2037	28	35	by	by	ADP
inlawrev-2037	28	36	item	item	NOUN
inlawrev-2037	28	37	an	an	DET
inlawrev-2037	28	38	appropriate	appropriate	ADJ
inlawrev-2037	28	39	exemption	exemption	NOUN
inlawrev-2037	28	40	.	.	PUNCT
inlawrev-2037	29	1	the	the	DET
inlawrev-2037	29	2	information	information	NOUN
inlawrev-2037	29	3	act	act	NOUN
inlawrev-2037	29	4	was	be	AUX
inlawrev-2037	29	5	designed	design	VERB
inlawrev-2037	29	6	to	to	PART
inlawrev-2037	29	7	facilitate	facilitate	VERB
inlawrev-2037	29	8	disclosure	disclosure	NOUN
inlawrev-2037	29	9	to	to	ADP
inlawrev-2037	29	10	the	the	DET
inlawrev-2037	29	11	public	public	NOUN
inlawrev-2037	29	12	of	of	ADP
inlawrev-2037	29	13	government	government	NOUN
inlawrev-2037	29	14	information	information	NOUN
inlawrev-2037	29	15	.	.	PUNCT
inlawrev-2037	30	1	*	*	PUNCT
inlawrev-2037	30	2	besides	besides	SCONJ
inlawrev-2037	30	3	the	the	DET
inlawrev-2037	30	4	information	information	NOUN
inlawrev-2037	30	5	of	of	ADP
inlawrev-2037	30	6	general	general	ADJ
inlawrev-2037	30	7	applicability	applicability	NOUN
inlawrev-2037	30	8	required	require	VERB
inlawrev-2037	30	9	to	to	PART
inlawrev-2037	30	10	be	be	AUX
inlawrev-2037	30	11	published	publish	VERB
inlawrev-2037	30	12	in	in	ADP
inlawrev-2037	30	13	the	the	DET
inlawrev-2037	30	14	federal	federal	ADJ
inlawrev-2037	30	15	register,^	register,^	NOUN
inlawrev-2037	30	16	the	the	DET
inlawrev-2037	30	17	information	information	NOUN
inlawrev-2037	30	18	act	act	NOUN
inlawrev-2037	30	19	requires	require	VERB
inlawrev-2037	30	20	that	that	SCONJ
inlawrev-2037	30	21	an	an	DET
inlawrev-2037	30	22	agency	agency	NOUN
inlawrev-2037	30	23	's	's	PART
inlawrev-2037	30	24	final	final	ADJ
inlawrev-2037	30	25	opinions	opinion	NOUN
inlawrev-2037	30	26	and	and	CCONJ
inlawrev-2037	30	27	orders	order	NOUN
inlawrev-2037	30	28	,	,	PUNCT
inlawrev-2037	30	29	®	®	NOUN
inlawrev-2037	30	30	statements	statement	NOUN
inlawrev-2037	30	31	of	of	ADP
inlawrev-2037	30	32	policy	policy	NOUN
inlawrev-2037	30	33	and	and	CCONJ
inlawrev-2037	30	34	interpretation	interpretation	NOUN
inlawrev-2037	30	35	,	,	PUNCT
inlawrev-2037	30	36	'	'	PUNCT
inlawrev-2037	30	37	administrative	administrative	ADJ
inlawrev-2037	30	38	staff	staff	NOUN
inlawrev-2037	30	39	manuals	manual	NOUN
inlawrev-2037	30	40	and	and	CCONJ
inlawrev-2037	30	41	instructions	instruction	NOUN
inlawrev-2037	30	42	affecting	affect	VERB
inlawrev-2037	30	43	the	the	DET
inlawrev-2037	30	44	public	public	NOUN
inlawrev-2037	30	45	,	,	PUNCT
inlawrev-2037	30	46	'	'	PUNCT
inlawrev-2037	30	47	°	°	NUM
inlawrev-2037	30	48	plus	plus	CCONJ
inlawrev-2037	30	49	a	a	DET
inlawrev-2037	30	50	voting	voting	NOUN
inlawrev-2037	30	51	record	record	NOUN
inlawrev-2037	30	52	of	of	ADP
inlawrev-2037	30	53	each	each	DET
inlawrev-2037	30	54	agency	agency	NOUN
inlawrev-2037	30	55	member	member	NOUN
inlawrev-2037	30	56	engaged	engage	VERB
inlawrev-2037	30	57	in	in	ADP
inlawrev-2037	30	58	agency	agency	NOUN
inlawrev-2037	30	59	proceedings,'^	proceedings,'^	NOUN
inlawrev-2037	30	60	be	be	AUX
inlawrev-2037	30	61	made	make	VERB
inlawrev-2037	30	62	available	available	ADJ
inlawrev-2037	30	63	for	for	ADP
inlawrev-2037	30	64	public	public	ADJ
inlawrev-2037	30	65	inspection	inspection	NOUN
inlawrev-2037	30	66	and	and	CCONJ
inlawrev-2037	30	67	copying	copying	NOUN
inlawrev-2037	30	68	.	.	PUNCT
inlawrev-2037	31	1	issued	issue	VERB
inlawrev-2037	31	2	to	to	ADP
inlawrev-2037	31	3	a	a	DET
inlawrev-2037	31	4	taxpayer	taxpayer	NOUN
inlawrev-2037	31	5	on	on	ADP
inlawrev-2037	31	6	a	a	DET
inlawrev-2037	31	7	particular	particular	ADJ
inlawrev-2037	31	8	transaction	transaction	NOUN
inlawrev-2037	31	9	or	or	CCONJ
inlawrev-2037	31	10	set	set	NOUN
inlawrev-2037	31	11	of	of	ADP
inlawrev-2037	31	12	facts	fact	NOUN
inlawrev-2037	31	13	and	and	CCONJ
inlawrev-2037	31	14	applied	apply	VERB
inlawrev-2037	31	15	only	only	ADV
inlawrev-2037	31	16	to	to	ADP
inlawrev-2037	31	17	that	that	DET
inlawrev-2037	31	18	transaction	transaction	NOUN
inlawrev-2037	31	19	or	or	CCONJ
inlawrev-2037	31	20	set	set	NOUN
inlawrev-2037	31	21	of	of	ADP
inlawrev-2037	31	22	facts	fact	NOUN
inlawrev-2037	31	23	.	.	PUNCT
inlawrev-2037	32	1	m	m	AUX
inlawrev-2037	32	2	§	§	PROPN
inlawrev-2037	32	3	601.702	601.702	NUM
inlawrev-2037	32	4	(	(	PUNCT
inlawrev-2037	32	5	b)(1	b)(1	NOUN
inlawrev-2037	32	6	)	)	PUNCT
inlawrev-2037	32	7	(	(	PUNCT
inlawrev-2037	32	8	1973	1973	NUM
inlawrev-2037	32	9	)	)	PUNCT
inlawrev-2037	32	10	(	(	PUNCT
inlawrev-2037	32	11	emphasis	emphasis	NOUN
inlawrev-2037	32	12	added	add	VERB
inlawrev-2037	32	13	)	)	PUNCT
inlawrev-2037	32	14	.	.	PUNCT
inlawrev-2037	33	1	*	*	PUNCT
inlawrev-2037	33	2	prior	prior	ADV
inlawrev-2037	33	3	to	to	ADP
inlawrev-2037	33	4	the	the	DET
inlawrev-2037	33	5	information	information	NOUN
inlawrev-2037	33	6	act	act	PROPN
inlawrev-2037	33	7	agencies	agency	NOUN
inlawrev-2037	33	8	had	have	VERB
inlawrev-2037	33	9	to	to	PART
inlawrev-2037	33	10	disclose	disclose	VERB
inlawrev-2037	33	11	information	information	NOUN
inlawrev-2037	33	12	only	only	ADV
inlawrev-2037	33	13	"	"	PUNCT
inlawrev-2037	33	14	to	to	ADP
inlawrev-2037	33	15	persons	person	NOUN
inlawrev-2037	33	16	properly	properly	ADV
inlawrev-2037	33	17	and	and	CCONJ
inlawrev-2037	33	18	directly	directly	ADV
inlawrev-2037	33	19	concerned	concern	VERB
inlawrev-2037	33	20	.	.	PUNCT
inlawrev-2037	33	21	"	"	PUNCT
inlawrev-2037	33	22	administrative	administrative	ADJ
inlawrev-2037	33	23	procedure	procedure	NOUN
inlawrev-2037	33	24	act	act	NOUN
inlawrev-2037	33	25	§	§	PROPN
inlawrev-2037	33	26	3	3	NUM
inlawrev-2037	33	27	,	,	PUNCT
inlawrev-2037	33	28	60	60	NUM
inlawrev-2037	33	29	stat	stat	NOUN
inlawrev-2037	33	30	.	.	PUNCT
inlawrev-2037	34	1	238	238	NUM
inlawrev-2037	34	2	(	(	PUNCT
inlawrev-2037	34	3	1946	1946	NUM
inlawrev-2037	34	4	)	)	PUNCT
inlawrev-2037	34	5	,	,	PUNCT
inlawrev-2037	34	6	as	as	SCONJ
inlawrev-2037	34	7	amended	amend	VERB
inlawrev-2037	34	8	,	,	PUNCT
inlawrev-2037	34	9	5	5	NUM
inlawrev-2037	34	10	u.s.c	u.s.c	ADJ
inlawrev-2037	34	11	.	.	PUNCT
inlawrev-2037	35	1	§	§	PROPN
inlawrev-2037	35	2	552	552	NUM
inlawrev-2037	35	3	(	(	PUNCT
inlawrev-2037	35	4	1970	1970	NUM
inlawrev-2037	35	5	)	)	PUNCT
inlawrev-2037	35	6	.	.	PUNCT
inlawrev-2037	36	1	^5	^5	PROPN
inlawrev-2037	36	2	u.s.c	u.s.c	ADJ
inlawrev-2037	36	3	.	.	PUNCT
inlawrev-2037	37	1	§	§	PROPN
inlawrev-2037	37	2	552(a)(1	552(a)(1	NUM
inlawrev-2037	37	3	)	)	PUNCT
inlawrev-2037	37	4	(	(	PUNCT
inlawrev-2037	37	5	1970	1970	NUM
inlawrev-2037	37	6	)	)	PUNCT
inlawrev-2037	37	7	.	.	PUNCT
inlawrev-2037	38	1	^id	^id	PROPN
inlawrev-2037	38	2	.	.	PUNCT
inlawrev-2037	39	1	§	§	PROPN
inlawrev-2037	39	2	552(a	552(a	PROPN
inlawrev-2037	39	3	)	)	PUNCT
inlawrev-2037	39	4	(	(	PUNCT
inlawrev-2037	39	5	2	2	NUM
inlawrev-2037	39	6	)	)	PUNCT
inlawrev-2037	39	7	(	(	PUNCT
inlawrev-2037	39	8	a	a	NOUN
inlawrev-2037	39	9	)	)	PUNCT
inlawrev-2037	39	10	.	.	PUNCT
inlawrev-2037	40	1	the	the	DET
inlawrev-2037	40	2	internal	internal	ADJ
inlawrev-2037	40	3	revenue	revenue	NOUN
inlawrev-2037	40	4	service	service	NOUN
inlawrev-2037	40	5	publishes	publish	VERB
inlawrev-2037	40	6	annually	annually	ADV
inlawrev-2037	40	7	its	its	PRON
inlawrev-2037	40	8	federal	federal	ADJ
inlawrev-2037	40	9	tax	tax	NOUN
inlawrev-2037	40	10	regulations	regulation	NOUN
inlawrev-2037	40	11	.	.	PUNCT
inlawrev-2037	41	1	'	'	VERB
inlawrev-2037	41	2	^id	^id	PROPN
inlawrev-2037	41	3	.	.	PUNCT
inlawrev-2037	42	1	§	§	PROPN
inlawrev-2037	42	2	552(a	552(a	PROPN
inlawrev-2037	42	3	)	)	PUNCT
inlawrev-2037	42	4	(	(	PUNCT
inlawrev-2037	42	5	2	2	NUM
inlawrev-2037	42	6	)	)	PUNCT
inlawrev-2037	42	7	(	(	PUNCT
inlawrev-2037	42	8	b	b	NOUN
inlawrev-2037	42	9	)	)	PUNCT
inlawrev-2037	42	10	.	.	PUNCT
inlawrev-2037	43	1	for	for	ADP
inlawrev-2037	43	2	the	the	DET
inlawrev-2037	43	3	irs	irs	PROPN
inlawrev-2037	43	4	,	,	PUNCT
inlawrev-2037	43	5	most	most	ADJ
inlawrev-2037	43	6	of	of	ADP
inlawrev-2037	43	7	such	such	ADJ
inlawrev-2037	43	8	policy	policy	NOUN
inlawrev-2037	43	9	statements	statement	NOUN
inlawrev-2037	43	10	and	and	CCONJ
inlawrev-2037	43	11	interpretations	interpretation	NOUN
inlawrev-2037	43	12	,	,	PUNCT
inlawrev-2037	43	13	as	as	ADV
inlawrev-2037	43	14	well	well	ADV
inlawrev-2037	43	15	as	as	ADP
inlawrev-2037	43	16	opinions	opinion	NOUN
inlawrev-2037	43	17	and	and	CCONJ
inlawrev-2037	43	18	orders	order	NOUN
inlawrev-2037	43	19	,	,	PUNCT
inlawrev-2037	43	20	note	note	VERB
inlawrev-2037	43	21	8	8	NUM
inlawrev-2037	43	22	supra	supra	NOUN
inlawrev-2037	43	23	,	,	PUNCT
inlawrev-2037	43	24	not	not	PART
inlawrev-2037	43	25	covered	cover	VERB
inlawrev-2037	43	26	in	in	ADP
inlawrev-2037	43	27	the	the	DET
inlawrev-2037	43	28	regulations	regulation	NOUN
inlawrev-2037	43	29	,	,	PUNCT
inlawrev-2037	43	30	have	have	AUX
inlawrev-2037	43	31	been	be	AUX
inlawrev-2037	43	32	published	publish	VERB
inlawrev-2037	43	33	in	in	ADP
inlawrev-2037	43	34	the	the	DET
inlawrev-2037	43	35	weekly	weekly	ADJ
inlawrev-2037	43	36	internal	internal	ADJ
inlawrev-2037	43	37	revenue	revenue	NOUN
inlawrev-2037	43	38	bulletin	bulletin	NOUN
inlawrev-2037	43	39	,	,	PUNCT
inlawrev-2037	43	40	consolidated	consolidated	ADJ
inlawrev-2037	43	41	and	and	CCONJ
inlawrev-2037	43	42	indexed	index	VERB
inlawrev-2037	43	43	semi	semi	ADV
inlawrev-2037	43	44	-	-	ADV
inlawrev-2037	43	45	annually	annually	ADV
inlawrev-2037	43	46	in	in	ADP
inlawrev-2037	43	47	the	the	DET
inlawrev-2037	43	48	cumulative	cumulative	ADJ
inlawrev-2037	43	49	bulletin	bulletin	NOUN
inlawrev-2037	43	50	.	.	PUNCT
inlawrev-2037	44	1	^^id	^^id	NUM
inlawrev-2037	44	2	.	.	PUNCT
inlawrev-2037	45	1	§	§	PROPN
inlawrev-2037	45	2	552(a	552(a	PROPN
inlawrev-2037	45	3	)	)	PUNCT
inlawrev-2037	45	4	(	(	PUNCT
inlawrev-2037	45	5	2	2	NUM
inlawrev-2037	45	6	)	)	PUNCT
inlawrev-2037	45	7	(	(	PUNCT
inlawrev-2037	45	8	c	c	NOUN
inlawrev-2037	45	9	)	)	PUNCT
inlawrev-2037	45	10	.	.	PUNCT
inlawrev-2037	46	1	for	for	ADP
inlawrev-2037	46	2	a	a	DET
inlawrev-2037	46	3	list	list	NOUN
inlawrev-2037	46	4	of	of	ADP
inlawrev-2037	46	5	various	various	ADJ
inlawrev-2037	46	6	portions	portion	NOUN
inlawrev-2037	46	7	of	of	ADP
inlawrev-2037	46	8	the	the	DET
inlawrev-2037	46	9	internal	internal	ADJ
inlawrev-2037	46	10	revenue	revenue	NOUN
inlawrev-2037	46	11	manual	manual	NOUN
inlawrev-2037	46	12	that	that	PRON
inlawrev-2037	46	13	have	have	AUX
inlawrev-2037	46	14	been	be	AUX
inlawrev-2037	46	15	produced	produce	VERB
inlawrev-2037	46	16	voluntarily	voluntarily	ADV
inlawrev-2037	46	17	or	or	CCONJ
inlawrev-2037	46	18	by	by	ADP
inlawrev-2037	46	19	court	court	NOUN
inlawrev-2037	46	20	order	order	NOUN
inlawrev-2037	46	21	,	,	PUNCT
inlawrev-2037	46	22	see	see	VERB
inlawrev-2037	46	23	long	long	ADV
inlawrev-2037	46	24	v.	v.	ADP
inlawrev-2037	46	25	internal	internal	ADJ
inlawrev-2037	46	26	revenue	revenue	NOUN
inlawrev-2037	46	27	serv	serv	X
inlawrev-2037	46	28	.	.	PUNCT
inlawrev-2037	46	29	,	,	PUNCT
inlawrev-2037	46	30	349	349	NUM
inlawrev-2037	46	31	f.	f.	PROPN
inlawrev-2037	46	32	supp	supp	PROPN
inlawrev-2037	46	33	.	.	PUNCT
inlawrev-2037	47	1	871	871	NUM
inlawrev-2037	47	2	,	,	PUNCT
inlawrev-2037	47	3	874	874	NUM
inlawrev-2037	47	4	-	-	SYM
inlawrev-2037	47	5	75	75	NUM
inlawrev-2037	47	6	n.l8	n.l8	NOUN
inlawrev-2037	47	7	(	(	PUNCT
inlawrev-2037	47	8	w.d	w.d	PROPN
inlawrev-2037	47	9	.	.	PROPN
inlawrev-2037	47	10	wash	wash	NOUN
inlawrev-2037	47	11	.	.	PUNCT
inlawrev-2037	47	12	1972	1972	NUM
inlawrev-2037	47	13	)	)	PUNCT
inlawrev-2037	47	14	.	.	PUNCT
inlawrev-2037	48	1	in	in	ADP
inlawrev-2037	48	2	long	long	ADV
inlawrev-2037	48	3	,	,	PUNCT
inlawrev-2037	48	4	the	the	DET
inlawrev-2037	48	5	plaintiffs	plaintiff	NOUN
inlawrev-2037	48	6	successfully	successfully	ADV
inlawrev-2037	48	7	sought	seek	VERB
inlawrev-2037	48	8	under	under	ADP
inlawrev-2037	48	9	the	the	DET
inlawrev-2037	48	10	information	information	NOUN
inlawrev-2037	48	11	act	act	VERB
inlawrev-2037	48	12	the	the	DET
inlawrev-2037	48	13	disclosure	disclosure	NOUN
inlawrev-2037	48	14	of	of	ADP
inlawrev-2037	48	15	the	the	DET
inlawrev-2037	48	16	closing	closing	NOUN
inlawrev-2037	48	17	agreement	agreement	NOUN
inlawrev-2037	48	18	handbook	handbook	NOUN
inlawrev-2037	48	19	of	of	ADP
inlawrev-2037	48	20	the	the	DET
inlawrev-2037	48	21	internal	internal	ADJ
inlawrev-2037	48	22	revenue	revenue	NOUN
inlawrev-2037	48	23	manual	manual	NOUN
inlawrev-2037	48	24	.	.	PUNCT
inlawrev-2037	49	1	in	in	ADP
inlawrev-2037	49	2	hawkes	hawkes	PROPN
inlawrev-2037	49	3	v.	v.	ADP
inlawrev-2037	49	4	internal	internal	ADJ
inlawrev-2037	49	5	revenue	revenue	NOUN
inlawrev-2037	49	6	serv	serv	X
inlawrev-2037	49	7	.	.	PUNCT
inlawrev-2037	49	8	,	,	PUNCT
inlawrev-2037	49	9	467	467	NUM
inlawrev-2037	49	10	f.2d	f.2d	ADP
inlawrev-2037	49	11	787	787	NUM
inlawrev-2037	49	12	(	(	PUNCT
inlawrev-2037	49	13	6th	6th	ADJ
inlawrev-2037	49	14	cir	cir	NOUN
inlawrev-2037	49	15	.	.	PROPN
inlawrev-2037	49	16	1972	1972	NUM
inlawrev-2037	49	17	)	)	PUNCT
inlawrev-2037	49	18	,	,	PUNCT
inlawrev-2037	49	19	a	a	DET
inlawrev-2037	49	20	tax	tax	NOUN
inlawrev-2037	49	21	fraud	fraud	NOUN
inlawrev-2037	49	22	defendant	defendant	NOUN
inlawrev-2037	49	23	sought	seek	VERB
inlawrev-2037	49	24	through	through	ADP
inlawrev-2037	49	25	both	both	CCONJ
inlawrev-2037	49	26	criminal	criminal	ADJ
inlawrev-2037	49	27	discovery	discovery	NOUN
inlawrev-2037	49	28	and	and	CCONJ
inlawrev-2037	49	29	the	the	DET
inlawrev-2037	49	30	information	information	NOUN
inlawrev-2037	49	31	act	act	VERB
inlawrev-2037	49	32	certain	certain	ADJ
inlawrev-2037	49	33	portions	portion	NOUN
inlawrev-2037	49	34	of	of	ADP
inlawrev-2037	49	35	the	the	DET
inlawrev-2037	49	36	internal	internal	ADJ
inlawrev-2037	49	37	revenue	revenue	NOUN
inlawrev-2037	49	38	manual	manual	NOUN
inlawrev-2037	49	39	and	and	CCONJ
inlawrev-2037	49	40	material	material	NOUN
inlawrev-2037	49	41	pertaining	pertain	VERB
inlawrev-2037	49	42	to	to	ADP
inlawrev-2037	49	43	the	the	DET
inlawrev-2037	49	44	closing	closing	NOUN
inlawrev-2037	49	45	of	of	ADP
inlawrev-2037	49	46	a	a	DET
inlawrev-2037	49	47	tax	tax	NOUN
inlawrev-2037	49	48	audit	audit	NOUN
inlawrev-2037	49	49	.	.	PUNCT
inlawrev-2037	50	1	a	a	DET
inlawrev-2037	50	2	plea	plea	NOUN
inlawrev-2037	50	3	of	of	ADP
inlawrev-2037	50	4	nolo	nolo	PROPN
inlawrev-2037	50	5	contendere	contendere	PROPN
inlawrev-2037	50	6	ended	end	VERB
inlawrev-2037	50	7	the	the	DET
inlawrev-2037	50	8	discovery	discovery	NOUN
inlawrev-2037	50	9	process	process	NOUN
inlawrev-2037	50	10	and	and	CCONJ
inlawrev-2037	50	11	the	the	DET
inlawrev-2037	50	12	district	district	NOUN
inlawrev-2037	50	13	court	court	NOUN
inlawrev-2037	50	14	dismissed	dismiss	VERB
inlawrev-2037	50	15	the	the	DET
inlawrev-2037	50	16	civil	civil	ADJ
inlawrev-2037	50	17	complaint	complaint	NOUN
inlawrev-2037	50	18	filed	file	VERB
inlawrev-2037	50	19	under	under	ADP
inlawrev-2037	50	20	the	the	DET
inlawrev-2037	50	21	information	information	NOUN
inlawrev-2037	50	22	act	act	PROPN
inlawrev-2037	50	23	.	.	PUNCT
inlawrev-2037	51	1	the	the	DET
inlawrev-2037	51	2	court	court	NOUN
inlawrev-2037	51	3	of	of	ADP
inlawrev-2037	51	4	appeals	appeal	NOUN
inlawrev-2037	51	5	held	hold	VERB
inlawrev-2037	51	6	that	that	SCONJ
inlawrev-2037	51	7	the	the	DET
inlawrev-2037	51	8	nolo	nolo	PROPN
inlawrev-2037	51	9	contendere	contendere	PROPN
inlawrev-2037	51	10	plea	plea	NOUN
inlawrev-2037	51	11	did	do	AUX
inlawrev-2037	51	12	not	not	PART
inlawrev-2037	51	13	render	render	VERB
inlawrev-2037	51	14	moot	moot	VERB
inlawrev-2037	51	15	the	the	DET
inlawrev-2037	51	16	civil	civil	ADJ
inlawrev-2037	51	17	complaint	complaint	NOUN
inlawrev-2037	51	18	and	and	CCONJ
inlawrev-2037	51	19	remanded	remand	VERB
inlawrev-2037	51	20	the	the	DET
inlawrev-2037	51	21	suit	suit	NOUN
inlawrev-2037	51	22	to	to	ADP
inlawrev-2037	51	23	the	the	DET
inlawrev-2037	51	24	district	district	NOUN
inlawrev-2037	51	25	court	court	NOUN
inlawrev-2037	51	26	where	where	SCONJ
inlawrev-2037	51	27	the	the	DET
inlawrev-2037	51	28	materials	material	NOUN
inlawrev-2037	51	29	could	could	AUX
inlawrev-2037	51	30	be	be	AUX
inlawrev-2037	51	31	examined	examine	VERB
inlawrev-2037	51	32	and	and	CCONJ
inlawrev-2037	51	33	ordered	order	VERB
inlawrev-2037	51	34	disclosed	disclose	VERB
inlawrev-2037	51	35	or	or	CCONJ
inlawrev-2037	51	36	not	not	PART
inlawrev-2037	51	37	in	in	ADP
inlawrev-2037	51	38	light	light	NOUN
inlawrev-2037	51	39	of	of	ADP
inlawrev-2037	51	40	the	the	DET
inlawrev-2037	51	41	sixth	sixth	ADJ
inlawrev-2037	51	42	circuit	circuit	NOUN
inlawrev-2037	51	43	's	's	PART
inlawrev-2037	51	44	liberal	liberal	ADJ
inlawrev-2037	51	45	interpretation	interpretation	NOUN
inlawrev-2037	51	46	of	of	ADP
inlawrev-2037	51	47	the	the	DET
inlawrev-2037	51	48	information	information	NOUN
inlawrev-2037	51	49	act	act	PROPN
inlawrev-2037	51	50	.	.	PUNCT
inlawrev-2037	52	1	^^5	^^5	NOUN
inlawrev-2037	52	2	u.s.c	u.s.c	NOUN
inlawrev-2037	52	3	.	.	PUNCT
inlawrev-2037	53	1	§	§	PROPN
inlawrev-2037	53	2	552(a	552(a	PROPN
inlawrev-2037	53	3	)	)	PUNCT
inlawrev-2037	53	4	(	(	PUNCT
inlawrev-2037	53	5	4	4	NUM
inlawrev-2037	53	6	)	)	PUNCT
inlawrev-2037	53	7	(	(	PUNCT
inlawrev-2037	53	8	1970	1970	NUM
inlawrev-2037	53	9	)	)	PUNCT
inlawrev-2037	53	10	.	.	PUNCT
inlawrev-2037	54	1	418	418	NUM
inlawrev-2037	54	2	indiana	indiana	PROPN
inlawrev-2037	54	3	law	law	PROPN
inlawrev-2037	54	4	review	review	NOUN
inlawrev-2037	55	1	[	[	X
inlawrev-2037	55	2	vol	vol	NOUN
inlawrev-2037	55	3	.	.	NOUN
inlawrev-2037	55	4	7	7	NUM
inlawrev-2037	55	5	disclosure	disclosure	NOUN
inlawrev-2037	55	6	is	be	AUX
inlawrev-2037	55	7	required	require	VERB
inlawrev-2037	55	8	unless	unless	SCONJ
inlawrev-2037	55	9	the	the	DET
inlawrev-2037	55	10	material	material	NOUN
inlawrev-2037	55	11	sought	seek	VERB
inlawrev-2037	55	12	falls	fall	VERB
inlawrev-2037	55	13	within	within	ADP
inlawrev-2037	55	14	one	one	NUM
inlawrev-2037	55	15	of	of	ADP
inlawrev-2037	55	16	the	the	DET
inlawrev-2037	55	17	nine	nine	NUM
inlawrev-2037	55	18	exemptions	exemption	NOUN
inlawrev-2037	55	19	of	of	ADP
inlawrev-2037	55	20	the	the	DET
inlawrev-2037	55	21	act	act	NOUN
inlawrev-2037	55	22	.	.	PUNCT
inlawrev-2037	56	1	'^	'^	AUX
inlawrev-2037	56	2	the	the	DET
inlawrev-2037	56	3	nine	nine	NUM
inlawrev-2037	56	4	exemptions	exemption	NOUN
inlawrev-2037	56	5	are	be	AUX
inlawrev-2037	56	6	to	to	PART
inlawrev-2037	56	7	be	be	AUX
inlawrev-2037	56	8	narrowly	narrowly	ADV
inlawrev-2037	56	9	construed^	construed^	NOUN
inlawrev-2037	56	10	^	^	PUNCT
inlawrev-2037	56	11	and	and	CCONJ
inlawrev-2037	56	12	disclosure	disclosure	NOUN
inlawrev-2037	56	13	of	of	ADP
inlawrev-2037	56	14	a	a	DET
inlawrev-2037	56	15	complete	complete	ADJ
inlawrev-2037	56	16	document	document	NOUN
inlawrev-2037	56	17	can	can	AUX
inlawrev-2037	56	18	not	not	PART
inlawrev-2037	56	19	be	be	AUX
inlawrev-2037	56	20	precluded	preclude	VERB
inlawrev-2037	56	21	because	because	SCONJ
inlawrev-2037	56	22	certain	certain	ADJ
inlawrev-2037	56	23	parts	part	NOUN
inlawrev-2037	56	24	of	of	ADP
inlawrev-2037	56	25	the	the	DET
inlawrev-2037	56	26	document	document	NOUN
inlawrev-2037	56	27	are	be	AUX
inlawrev-2037	56	28	properlyexempt	properlyexempt	NOUN
inlawrev-2037	56	29	.	.	PUNCT
inlawrev-2037	57	1	'^	'^	NOUN
inlawrev-2037	57	2	with	with	ADP
inlawrev-2037	57	3	the	the	DET
inlawrev-2037	57	4	burden	burden	NOUN
inlawrev-2037	57	5	of	of	ADP
inlawrev-2037	57	6	proof	proof	NOUN
inlawrev-2037	57	7	on	on	ADP
inlawrev-2037	57	8	the	the	DET
inlawrev-2037	57	9	agency	agency	NOUN
inlawrev-2037	57	10	to	to	PART
inlawrev-2037	57	11	sustain	sustain	VERB
inlawrev-2037	57	12	its	its	PRON
inlawrev-2037	57	13	actions/^	actions/^	PROPN
inlawrev-2037	57	14	the	the	DET
inlawrev-2037	57	15	federal	federal	ADJ
inlawrev-2037	57	16	district	district	NOUN
inlawrev-2037	57	17	court	court	NOUN
inlawrev-2037	57	18	has	have	VERB
inlawrev-2037	57	19	jurisdiction	jurisdiction	NOUN
inlawrev-2037	57	20	to	to	PART
inlawrev-2037	57	21	enjoin	enjoin	VERB
inlawrev-2037	57	22	the	the	DET
inlawrev-2037	57	23	agency	agency	NOUN
inlawrev-2037	57	24	to	to	PART
inlawrev-2037	57	25	disclose	disclose	VERB
inlawrev-2037	57	26	the	the	DET
inlawrev-2037	57	27	information	information	NOUN
inlawrev-2037	57	28	after	after	ADP
inlawrev-2037	57	29	a	a	DET
inlawrev-2037	57	30	de	de	X
inlawrev-2037	57	31	novo	novo	NOUN
inlawrev-2037	57	32	reviewj	reviewj	NOUN
inlawrev-2037	57	33	*	*	PUNCT
inlawrev-2037	57	34	in	in	ADP
inlawrev-2037	57	35	accordance	accordance	NOUN
inlawrev-2037	57	36	with	with	ADP
inlawrev-2037	57	37	section	section	NOUN
inlawrev-2037	57	38	7805	7805	NUM
inlawrev-2037	57	39	of	of	ADP
inlawrev-2037	57	40	the	the	DET
inlawrev-2037	57	41	internal	internal	ADJ
inlawrev-2037	57	42	revenue	revenue	NOUN
inlawrev-2037	57	43	code	code	NOUN
inlawrev-2037	57	44	,	,	PUNCT
inlawrev-2037	57	45	the	the	DET
inlawrev-2037	57	46	commissioner	commissioner	NOUN
inlawrev-2037	57	47	may	may	AUX
inlawrev-2037	57	48	administer	administer	VERB
inlawrev-2037	57	49	the	the	DET
inlawrev-2037	57	50	code	code	NOUN
inlawrev-2037	57	51	by	by	ADP
inlawrev-2037	57	52	issuing	issue	VERB
inlawrev-2037	57	53	both	both	CCONJ
inlawrev-2037	57	54	private'^	private'^	PROPN
inlawrev-2037	57	55	and	and	CCONJ
inlawrev-2037	57	56	public	public	ADJ
inlawrev-2037	57	57	rulings	ruling	NOUN
inlawrev-2037	57	58	.	.	PUNCT
inlawrev-2037	58	1	'^	'^	NOUN
inlawrev-2037	58	2	since	since	SCONJ
inlawrev-2037	58	3	such	such	ADJ
inlawrev-2037	58	4	rulings	ruling	NOUN
inlawrev-2037	58	5	apply	apply	VERB
inlawrev-2037	58	6	the	the	DET
inlawrev-2037	58	7	law	law	NOUN
inlawrev-2037	58	8	to	to	ADP
inlawrev-2037	58	9	a	a	DET
inlawrev-2037	58	10	specific	specific	ADJ
inlawrev-2037	58	11	set	set	NOUN
inlawrev-2037	58	12	of	of	ADP
inlawrev-2037	58	13	facts	fact	NOUN
inlawrev-2037	58	14	,	,	PUNCT
inlawrev-2037	58	15	they	they	PRON
inlawrev-2037	58	16	allow	allow	VERB
inlawrev-2037	58	17	the	the	DET
inlawrev-2037	58	18	taxpayer	taxpayer	NOUN
inlawrev-2037	58	19	the	the	DET
inlawrev-2037	58	20	advantage	advantage	NOUN
inlawrev-2037	58	21	of	of	ADP
inlawrev-2037	58	22	predicting	predict	VERB
inlawrev-2037	58	23	the	the	DET
inlawrev-2037	58	24	tax	tax	NOUN
inlawrev-2037	58	25	consequences	consequence	NOUN
inlawrev-2037	58	26	of	of	ADP
inlawrev-2037	58	27	a	a	DET
inlawrev-2037	58	28	particular	particular	ADJ
inlawrev-2037	58	29	transaction	transaction	NOUN
inlawrev-2037	58	30	before	before	SCONJ
inlawrev-2037	58	31	he	he	PRON
inlawrev-2037	58	32	engages	engage	VERB
inlawrev-2037	58	33	in	in	ADP
inlawrev-2037	58	34	it	it	PRON
inlawrev-2037	58	35	.	.	PUNCT
inlawrev-2037	59	1	having	having	AUX
inlawrev-2037	59	2	received	receive	VERB
inlawrev-2037	59	3	a	a	DET
inlawrev-2037	59	4	favorable	favorable	ADJ
inlawrev-2037	59	5	ruling	ruling	NOUN
inlawrev-2037	59	6	,	,	PUNCT
inlawrev-2037	59	7	the	the	DET
inlawrev-2037	59	8	taxpayer	taxpayer	NOUN
inlawrev-2037	59	9	''	''	PUNCT
inlawrev-2037	59	10	i	i	PROPN
inlawrev-2037	59	11	d.	d.	PROPN
inlawrev-2037	59	12	§	§	PROPN
inlawrev-2037	59	13	552(b	552(b	PROPN
inlawrev-2037	59	14	)	)	PUNCT
inlawrev-2037	59	15	(	(	PUNCT
inlawrev-2037	59	16	l)-(9	l)-(9	PROPN
inlawrev-2037	59	17	)	)	PUNCT
inlawrev-2037	59	18	.	.	PUNCT
inlawrev-2037	60	1	this	this	DET
inlawrev-2037	60	2	section	section	NOUN
inlawrev-2037	60	3	[	[	X
inlawrev-2037	60	4	the	the	DET
inlawrev-2037	60	5	information	information	NOUN
inlawrev-2037	60	6	act	act	NOUN
inlawrev-2037	60	7	and	and	CCONJ
inlawrev-2037	60	8	its	its	PRON
inlawrev-2037	60	9	nine	nine	NUM
inlawrev-2037	60	10	exemptions	exemption	NOUN
inlawrev-2037	60	11	]	]	PUNCT
inlawrev-2037	60	12	does	do	AUX
inlawrev-2037	60	13	not	not	PART
inlawrev-2037	60	14	authorize	authorize	VERB
inlawrev-2037	60	15	withholding	withhold	VERB
inlawrev-2037	60	16	*	*	PUNCT
inlawrev-2037	60	17	of	of	ADP
inlawrev-2037	60	18	information	information	NOUN
inlawrev-2037	60	19	or	or	CCONJ
inlawrev-2037	60	20	limit	limit	VERB
inlawrev-2037	60	21	the	the	DET
inlawrev-2037	60	22	availability	availability	NOUN
inlawrev-2037	60	23	of	of	ADP
inlawrev-2037	60	24	records	record	NOUN
inlawrev-2037	60	25	to	to	ADP
inlawrev-2037	60	26	the	the	DET
inlawrev-2037	60	27	public	public	NOUN
inlawrev-2037	60	28	except	except	SCONJ
inlawrev-2037	60	29	as	as	ADV
inlawrev-2037	60	30	specifically	specifically	ADV
inlawrev-2037	60	31	stated	state	VERB
inlawrev-2037	60	32	in	in	ADP
inlawrev-2037	60	33	this	this	DET
inlawrev-2037	60	34	section	section	NOUN
inlawrev-2037	60	35	.	.	PUNCT
inlawrev-2037	61	1	i	i	PRON
inlawrev-2037	61	2	d.	d.	PROPN
inlawrev-2037	61	3	§	§	PROPN
inlawrev-2037	61	4	552(c	552(c	PROPN
inlawrev-2037	61	5	)	)	PUNCT
inlawrev-2037	61	6	(	(	PUNCT
inlawrev-2037	61	7	emphasis	emphasis	NOUN
inlawrev-2037	61	8	added	add	VERB
inlawrev-2037	61	9	)	)	PUNCT
inlawrev-2037	61	10	.	.	PUNCT
inlawrev-2037	62	1	wellford	wellford	PROPN
inlawrev-2037	62	2	v.	v.	PROPN
inlawrev-2037	62	3	hardin	hardin	PROPN
inlawrev-2037	62	4	,	,	PUNCT
inlawrev-2037	62	5	444	444	NUM
inlawrev-2037	62	6	f.2d	f.2d	NUM
inlawrev-2037	62	7	21	21	NUM
inlawrev-2037	62	8	,	,	PUNCT
inlawrev-2037	62	9	25	25	NUM
inlawrev-2037	62	10	(	(	PUNCT
inlawrev-2037	62	11	4th	4th	ADJ
inlawrev-2037	62	12	cir	cir	NOUN
inlawrev-2037	62	13	.	.	PROPN
inlawrev-2037	62	14	1971	1971	NUM
inlawrev-2037	62	15	)	)	PUNCT
inlawrev-2037	62	16	;	;	PUNCT
inlawrev-2037	62	17	bristol	bristol	PROPN
inlawrev-2037	62	18	-	-	PUNCT
inlawrev-2037	62	19	myers	myers	PROPN
inlawrev-2037	62	20	co.	co.	PROPN
inlawrev-2037	62	21	v.	v.	ADP
inlawrev-2037	62	22	ftc	ftc	PROPN
inlawrev-2037	62	23	,	,	PUNCT
inlawrev-2037	62	24	424	424	NUM
inlawrev-2037	62	25	f.2d	f.2d	NOUN
inlawrev-2037	62	26	935	935	NUM
inlawrev-2037	62	27	,	,	PUNCT
inlawrev-2037	62	28	938	938	NUM
inlawrev-2037	62	29	(	(	PUNCT
inlawrev-2037	62	30	d.c	d.c	PROPN
inlawrev-2037	62	31	.	.	PROPN
inlawrev-2037	62	32	cir	cir	PROPN
inlawrev-2037	62	33	.	.	PUNCT
inlawrev-2037	62	34	)	)	PUNCT
inlawrev-2037	62	35	,	,	PUNCT
inlawrev-2037	62	36	cert	cert	PROPN
inlawrev-2037	62	37	.	.	PUNCT
inlawrev-2037	63	1	denied	deny	VERB
inlawrev-2037	63	2	,	,	PUNCT
inlawrev-2037	63	3	400	400	NUM
inlawrev-2037	63	4	u.s	u.s	PROPN
inlawrev-2037	63	5	.	.	PROPN
inlawrev-2037	63	6	824	824	NUM
inlawrev-2037	63	7	(	(	PUNCT
inlawrev-2037	63	8	1970	1970	NUM
inlawrev-2037	63	9	)	)	PUNCT
inlawrev-2037	63	10	.	.	PUNCT
inlawrev-2037	64	1	^^in	^^in	PUNCT
inlawrev-2037	64	2	such	such	DET
inlawrev-2037	64	3	a	a	DET
inlawrev-2037	64	4	case	case	NOUN
inlawrev-2037	64	5	deletions	deletion	NOUN
inlawrev-2037	64	6	should	should	AUX
inlawrev-2037	64	7	be	be	AUX
inlawrev-2037	64	8	made	make	VERB
inlawrev-2037	64	9	.	.	PUNCT
inlawrev-2037	65	1	5	5	NUM
inlawrev-2037	65	2	u.s.c	u.s.c	ADJ
inlawrev-2037	65	3	.	.	PUNCT
inlawrev-2037	66	1	§	§	PROPN
inlawrev-2037	66	2	552(a	552(a	PROPN
inlawrev-2037	66	3	)	)	PUNCT
inlawrev-2037	66	4	(	(	PUNCT
inlawrev-2037	66	5	2	2	NUM
inlawrev-2037	66	6	)	)	PUNCT
inlawrev-2037	66	7	(	(	PUNCT
inlawrev-2037	66	8	c	c	X
inlawrev-2037	66	9	)	)	PUNCT
inlawrev-2037	66	10	(	(	PUNCT
inlawrev-2037	66	11	1970	1970	NUM
inlawrev-2037	66	12	)	)	PUNCT
inlawrev-2037	66	13	.	.	PUNCT
inlawrev-2037	67	1	grumman	grumman	ADJ
inlawrev-2037	67	2	aircraft	aircraft	PROPN
inlawrev-2037	67	3	eng'r	eng'r	PROPN
inlawrev-2037	67	4	corp	corp	PROPN
inlawrev-2037	67	5	.	.	PROPN
inlawrev-2037	68	1	v.	v.	PROPN
inlawrev-2037	68	2	renegotiation	renegotiation	PROPN
inlawrev-2037	68	3	bd	bd	PROPN
inlawrev-2037	68	4	.	.	PROPN
inlawrev-2037	68	5	,	,	PUNCT
inlawrev-2037	68	6	425	425	NUM
inlawrev-2037	68	7	f.2d	f.2d	NOUN
inlawrev-2037	68	8	578	578	NUM
inlawrev-2037	68	9	(	(	PUNCT
inlawrev-2037	68	10	d.c	d.c	PROPN
inlawrev-2037	68	11	.	.	PROPN
inlawrev-2037	68	12	cir	cir	PROPN
inlawrev-2037	68	13	.	.	PROPN
inlawrev-2037	68	14	1970	1970	NUM
inlawrev-2037	68	15	)	)	PUNCT
inlawrev-2037	68	16	.	.	PUNCT
inlawrev-2037	69	1	^^5	^^5	NOUN
inlawrev-2037	69	2	u.s.c	u.s.c	NOUN
inlawrev-2037	69	3	.	.	PUNCT
inlawrev-2037	70	1	§	§	PROPN
inlawrev-2037	70	2	552(a	552(a	PROPN
inlawrev-2037	70	3	)	)	PUNCT
inlawrev-2037	70	4	(	(	PUNCT
inlawrev-2037	70	5	3	3	X
inlawrev-2037	70	6	)	)	PUNCT
inlawrev-2037	70	7	(	(	PUNCT
inlawrev-2037	70	8	1970	1970	NUM
inlawrev-2037	70	9	)	)	PUNCT
inlawrev-2037	70	10	.	.	PUNCT
inlawrev-2037	71	1	epstein	epstein	PROPN
inlawrev-2037	71	2	v.	v.	PROPN
inlawrev-2037	71	3	resor	resor	PROPN
inlawrev-2037	71	4	,	,	PUNCT
inlawrev-2037	71	5	421	421	NUM
inlawrev-2037	71	6	f.2d	f.2d	NOUN
inlawrev-2037	71	7	930	930	NUM
inlawrev-2037	71	8	,	,	PUNCT
inlawrev-2037	71	9	933	933	NUM
inlawrev-2037	71	10	(	(	PUNCT
inlawrev-2037	71	11	9th	9th	ADJ
inlawrev-2037	71	12	cir	cir	NOUN
inlawrev-2037	71	13	.	.	PUNCT
inlawrev-2037	71	14	)	)	PUNCT
inlawrev-2037	71	15	,	,	PUNCT
inlawrev-2037	71	16	cert	cert	NOUN
inlawrev-2037	71	17	,	,	PUNCT
inlawrev-2037	71	18	denied	deny	VERB
inlawrev-2037	71	19	,	,	PUNCT
inlawrev-2037	71	20	398	398	NUM
inlawrev-2037	71	21	u.s	u.s	PROPN
inlawrev-2037	71	22	.	.	PROPN
inlawrev-2037	71	23	965	965	NUM
inlawrev-2037	71	24	(	(	PUNCT
inlawrev-2037	71	25	1970	1970	NUM
inlawrev-2037	71	26	)	)	PUNCT
inlawrev-2037	71	27	;	;	PUNCT
inlawrev-2037	71	28	long	long	ADV
inlawrev-2037	71	29	v.	v.	ADP
inlawrev-2037	71	30	internal	internal	ADJ
inlawrev-2037	71	31	revenue	revenue	NOUN
inlawrev-2037	71	32	serv	serv	X
inlawrev-2037	71	33	.	.	PUNCT
inlawrev-2037	72	1	,	,	PUNCT
inlawrev-2037	72	2	349	349	NUM
inlawrev-2037	72	3	f.	f.	PROPN
inlawrev-2037	72	4	supp	supp	PROPN
inlawrev-2037	72	5	.	.	PUNCT
inlawrev-2037	73	1	871	871	NUM
inlawrev-2037	73	2	,	,	PUNCT
inlawrev-2037	73	3	875	875	NUM
inlawrev-2037	73	4	(	(	PUNCT
inlawrev-2037	73	5	w.d	w.d	PROPN
inlawrev-2037	73	6	.	.	PROPN
inlawrev-2037	73	7	wash	wash	NOUN
inlawrev-2037	73	8	.	.	PUNCT
inlawrev-2037	73	9	1972	1972	NUM
inlawrev-2037	73	10	)	)	PUNCT
inlawrev-2037	73	11	.	.	PUNCT
inlawrev-2037	74	1	'	'	PUNCT
inlawrev-2037	74	2	^5	^5	NOUN
inlawrev-2037	74	3	u.s.c	u.s.c	ADJ
inlawrev-2037	74	4	.	.	PUNCT
inlawrev-2037	75	1	§	§	PROPN
inlawrev-2037	75	2	552(a	552(a	PROPN
inlawrev-2037	75	3	)	)	PUNCT
inlawrev-2037	75	4	(	(	PUNCT
inlawrev-2037	75	5	3	3	X
inlawrev-2037	75	6	)	)	PUNCT
inlawrev-2037	75	7	(	(	PUNCT
inlawrev-2037	75	8	1970	1970	NUM
inlawrev-2037	75	9	)	)	PUNCT
inlawrev-2037	75	10	.	.	PUNCT
inlawrev-2037	76	1	^^treas	^^treas	PROPN
inlawrev-2037	76	2	.	.	PUNCT
inlawrev-2037	77	1	reg	reg	NOUN
inlawrev-2037	77	2	.	.	PUNCT
inlawrev-2037	78	1	§	§	PROPN
inlawrev-2037	78	2	§	§	PROPN
inlawrev-2037	78	3	601.201	601.201	NUM
inlawrev-2037	78	4	(	(	PUNCT
inlawrev-2037	78	5	a)-(m	a)-(m	PROPN
inlawrev-2037	78	6	)	)	PUNCT
inlawrev-2037	78	7	(	(	PUNCT
inlawrev-2037	78	8	1973	1973	NUM
inlawrev-2037	78	9	)	)	PUNCT
inlawrev-2037	78	10	govern	govern	VERB
inlawrev-2037	78	11	the	the	DET
inlawrev-2037	78	12	procedure	procedure	NOUN
inlawrev-2037	78	13	and	and	CCONJ
inlawrev-2037	78	14	effect	effect	NOUN
inlawrev-2037	78	15	of	of	ADP
inlawrev-2037	78	16	rulings	ruling	NOUN
inlawrev-2037	78	17	.	.	PUNCT
inlawrev-2037	79	1	private	private	ADJ
inlawrev-2037	79	2	rulings	ruling	NOUN
inlawrev-2037	79	3	consist	consist	VERB
inlawrev-2037	79	4	of	of	ADP
inlawrev-2037	79	5	"	"	PUNCT
inlawrev-2037	79	6	letter	letter	NOUN
inlawrev-2037	79	7	rulings	ruling	NOUN
inlawrev-2037	79	8	"	"	PUNCT
inlawrev-2037	79	9	and	and	CCONJ
inlawrev-2037	79	10	"	"	PUNCT
inlawrev-2037	79	11	determination	determination	NOUN
inlawrev-2037	79	12	letters	letter	NOUN
inlawrev-2037	79	13	.	.	PUNCT
inlawrev-2037	79	14	"	"	PUNCT
inlawrev-2037	80	1	a	a	DET
inlawrev-2037	80	2	[	[	X
inlawrev-2037	80	3	letter	letter	NOUN
inlawrev-2037	80	4	]	]	PUNCT
inlawrev-2037	80	5	"	"	PUNCT
inlawrev-2037	80	6	ruling	ruling	NOUN
inlawrev-2037	80	7	"	"	PUNCT
inlawrev-2037	80	8	is	be	AUX
inlawrev-2037	80	9	a	a	DET
inlawrev-2037	80	10	written	write	VERB
inlawrev-2037	80	11	statement	statement	NOUN
inlawrev-2037	80	12	issued	issue	VERB
inlawrev-2037	80	13	to	to	ADP
inlawrev-2037	80	14	a	a	DET
inlawrev-2037	80	15	taxpayer	taxpayer	NOUN
inlawrev-2037	80	16	...	...	PUNCT
inlawrev-2037	80	17	by	by	ADP
inlawrev-2037	80	18	the	the	DET
inlawrev-2037	80	19	national	national	PROPN
inlawrev-2037	80	20	office	office	NOUN
inlawrev-2037	80	21	which	which	PRON
inlawrev-2037	80	22	interprets	interpret	VERB
inlawrev-2037	80	23	and	and	CCONJ
inlawrev-2037	80	24	applies	apply	VERB
inlawrev-2037	80	25	the	the	DET
inlawrev-2037	80	26	tax	tax	NOUN
inlawrev-2037	80	27	laws	law	NOUN
inlawrev-2037	80	28	to	to	ADP
inlawrev-2037	80	29	a	a	DET
inlawrev-2037	80	30	specific	specific	ADJ
inlawrev-2037	80	31	set	set	NOUN
inlawrev-2037	80	32	of	of	ADP
inlawrev-2037	80	33	facts	fact	NOUN
inlawrev-2037	80	34	.	.	PUNCT
inlawrev-2037	80	35	.	.	PUNCT
inlawrev-2037	80	36	.	.	PUNCT
inlawrev-2037	80	37	.	.	PUNCT
inlawrev-2037	81	1	i	i	PRON
inlawrev-2037	81	2	d.	d.	PROPN
inlawrev-2037	81	3	§	§	PROPN
inlawrev-2037	81	4	601.201(a	601.201(a	NUM
inlawrev-2037	81	5	)	)	PUNCT
inlawrev-2037	81	6	(	(	PUNCT
inlawrev-2037	81	7	2	2	NUM
inlawrev-2037	81	8	)	)	PUNCT
inlawrev-2037	81	9	.	.	PUNCT
inlawrev-2037	82	1	a	a	DET
inlawrev-2037	82	2	"	"	PUNCT
inlawrev-2037	82	3	determination	determination	NOUN
inlawrev-2037	82	4	letter	letter	NOUN
inlawrev-2037	82	5	"	"	PUNCT
inlawrev-2037	82	6	is	be	AUX
inlawrev-2037	82	7	a	a	DET
inlawrev-2037	82	8	written	write	VERB
inlawrev-2037	82	9	statement	statement	NOUN
inlawrev-2037	82	10	issued	issue	VERB
inlawrev-2037	82	11	by	by	ADP
inlawrev-2037	82	12	a	a	DET
inlawrev-2037	82	13	district	district	NOUN
inlawrev-2037	82	14	director	director	NOUN
inlawrev-2037	82	15	in	in	ADP
inlawrev-2037	82	16	response	response	NOUN
inlawrev-2037	82	17	to	to	ADP
inlawrev-2037	82	18	an	an	DET
inlawrev-2037	82	19	inquiry	inquiry	NOUN
inlawrev-2037	82	20	by	by	ADP
inlawrev-2037	82	21	an	an	DET
inlawrev-2037	82	22	individual	individual	NOUN
inlawrev-2037	82	23	.	.	PUNCT
inlawrev-2037	82	24	.	.	PUNCT
inlawrev-2037	83	1	.	.	PUNCT
inlawrev-2037	84	1	which	which	PRON
inlawrev-2037	84	2	applies	apply	VERB
inlawrev-2037	84	3	to	to	ADP
inlawrev-2037	84	4	the	the	DET
inlawrev-2037	84	5	particular	particular	ADJ
inlawrev-2037	84	6	facts	fact	NOUN
inlawrev-2037	84	7	involved	involve	VERB
inlawrev-2037	84	8	the	the	DET
inlawrev-2037	84	9	principles	principle	NOUN
inlawrev-2037	84	10	and	and	CCONJ
inlawrev-2037	84	11	precedents	precedent	NOUN
inlawrev-2037	84	12	previously	previously	ADV
inlawrev-2037	84	13	announced	announce	VERB
inlawrev-2037	84	14	by	by	ADP
inlawrev-2037	84	15	the	the	DET
inlawrev-2037	84	16	national	national	PROPN
inlawrev-2037	84	17	office	office	PROPN
inlawrev-2037	84	18	.	.	PUNCT
inlawrev-2037	84	19	.	.	PUNCT
inlawrev-2037	85	1	.	.	PUNCT
inlawrev-2037	85	2	.	.	PUNCT
inlawrev-2037	86	1	i	i	PRON
inlawrev-2037	86	2	d.	d.	PROPN
inlawrev-2037	86	3	§	§	PROPN
inlawrev-2037	86	4	601.201(a	601.201(a	NUM
inlawrev-2037	86	5	)	)	PUNCT
inlawrev-2037	86	6	(	(	PUNCT
inlawrev-2037	86	7	3	3	NUM
inlawrev-2037	86	8	)	)	PUNCT
inlawrev-2037	86	9	.	.	PUNCT
inlawrev-2037	87	1	^	^	PUNCT
inlawrev-2037	87	2	°	°	ADP
inlawrev-2037	87	3	a	a	DET
inlawrev-2037	87	4	public	public	ADJ
inlawrev-2037	87	5	ruling	ruling	NOUN
inlawrev-2037	87	6	is	be	AUX
inlawrev-2037	87	7	called	call	VERB
inlawrev-2037	87	8	a	a	DET
inlawrev-2037	87	9	"	"	PUNCT
inlawrev-2037	87	10	revenue	revenue	NOUN
inlawrev-2037	87	11	ruling	ruling	NOUN
inlawrev-2037	87	12	"	"	PUNCT
inlawrev-2037	87	13	issued	issue	VERB
inlawrev-2037	87	14	only	only	ADV
inlawrev-2037	87	15	by	by	ADP
inlawrev-2037	87	16	the	the	DET
inlawrev-2037	87	17	national	national	ADJ
inlawrev-2037	87	18	office	office	NOUN
inlawrev-2037	87	19	as	as	ADP
inlawrev-2037	87	20	the	the	DET
inlawrev-2037	87	21	official	official	ADJ
inlawrev-2037	87	22	interpretation	interpretation	NOUN
inlawrev-2037	87	23	of	of	ADP
inlawrev-2037	87	24	the	the	DET
inlawrev-2037	87	25	code	code	NOUN
inlawrev-2037	87	26	and	and	CCONJ
inlawrev-2037	87	27	published	publish	VERB
inlawrev-2037	87	28	in	in	ADP
inlawrev-2037	87	29	the	the	DET
inlawrev-2037	87	30	internal	internal	ADJ
inlawrev-2037	87	31	revenue	revenue	NOUN
inlawrev-2037	87	32	bulletin	bulletin	NOUN
inlawrev-2037	87	33	.	.	PUNCT
inlawrev-2037	88	1	i	i	PRON
inlawrev-2037	88	2	d.	d.	PROPN
inlawrev-2037	88	3	§	§	PROPN
inlawrev-2037	88	4	601.201(a	601.201(a	NUM
inlawrev-2037	88	5	)	)	PUNCT
inlawrev-2037	88	6	(	(	PUNCT
inlawrev-2037	88	7	6	6	NUM
inlawrev-2037	88	8	)	)	PUNCT
inlawrev-2037	88	9	.	.	PUNCT
inlawrev-2037	89	1	1973	1973	NUM
inlawrev-2037	89	2	]	]	PUNCT
inlawrev-2037	89	3	recent	recent	ADJ
inlawrev-2037	89	4	developments	development	NOUN
inlawrev-2037	89	5	419	419	NUM
inlawrev-2037	89	6	attaches	attach	VERB
inlawrev-2037	89	7	a	a	DET
inlawrev-2037	89	8	copy	copy	NOUN
inlawrev-2037	89	9	of	of	ADP
inlawrev-2037	89	10	it	it	PRON
inlawrev-2037	89	11	when	when	SCONJ
inlawrev-2037	89	12	he	he	PRON
inlawrev-2037	89	13	files	file	VERB
inlawrev-2037	89	14	his	his	PRON
inlawrev-2037	89	15	return/	return/	NOUN
inlawrev-2037	89	16	'	'	PUNCT
inlawrev-2037	89	17	in	in	ADP
inlawrev-2037	89	18	addition	addition	NOUN
inlawrev-2037	89	19	to	to	ADP
inlawrev-2037	89	20	deciding	decide	VERB
inlawrev-2037	89	21	which	which	DET
inlawrev-2037	89	22	rulings	ruling	NOUN
inlawrev-2037	89	23	to	to	PART
inlawrev-2037	89	24	make	make	VERB
inlawrev-2037	89	25	public	public	ADJ
inlawrev-2037	89	26	in	in	ADP
inlawrev-2037	89	27	generalized	generalized	ADJ
inlawrev-2037	89	28	form	form	NOUN
inlawrev-2037	89	29	,	,	PUNCT
inlawrev-2037	89	30	the	the	DET
inlawrev-2037	89	31	service	service	NOUN
inlawrev-2037	89	32	may	may	AUX
inlawrev-2037	89	33	exercise	exercise	VERB
inlawrev-2037	89	34	its	its	PRON
inlawrev-2037	89	35	discretion	discretion	NOUN
inlawrev-2037	89	36	and	and	CCONJ
inlawrev-2037	89	37	refuse	refuse	VERB
inlawrev-2037	89	38	to	to	PART
inlawrev-2037	89	39	issue	issue	VERB
inlawrev-2037	89	40	any	any	DET
inlawrev-2037	89	41	ruling	ruling	NOUN
inlawrev-2037	89	42	at	at	ADV
inlawrev-2037	89	43	all	all	ADV
inlawrev-2037	89	44	in	in	ADP
inlawrev-2037	89	45	the	the	DET
inlawrev-2037	89	46	matter.^	matter.^	PROPN
inlawrev-2037	89	47	°	°	PROPN
inlawrev-2037	89	48	furthermore	furthermore	ADV
inlawrev-2037	89	49	,	,	PUNCT
inlawrev-2037	89	50	the	the	DET
inlawrev-2037	89	51	commissioner	commissioner	NOUN
inlawrev-2037	89	52	is	be	AUX
inlawrev-2037	89	53	not	not	PART
inlawrev-2037	89	54	legally	legally	ADV
inlawrev-2037	89	55	bound	bind	VERB
inlawrev-2037	89	56	by	by	ADP
inlawrev-2037	89	57	a	a	DET
inlawrev-2037	89	58	previously	previously	ADV
inlawrev-2037	89	59	issued	issue	VERB
inlawrev-2037	89	60	ruling	ruling	NOUN
inlawrev-2037	89	61	,	,	PUNCT
inlawrev-2037	89	62	even	even	ADV
inlawrev-2037	89	63	with	with	ADP
inlawrev-2037	89	64	respect	respect	NOUN
inlawrev-2037	89	65	to	to	ADP
inlawrev-2037	89	66	the	the	DET
inlawrev-2037	89	67	party	party	NOUN
inlawrev-2037	89	68	who	who	PRON
inlawrev-2037	89	69	has	have	AUX
inlawrev-2037	89	70	received	receive	VERB
inlawrev-2037	89	71	the	the	DET
inlawrev-2037	89	72	ruling	ruling	NOUN
inlawrev-2037	89	73	and	and	CCONJ
inlawrev-2037	89	74	relied	rely	VERB
inlawrev-2037	89	75	on	on	ADP
inlawrev-2037	89	76	it	it	PRON
inlawrev-2037	89	77	.	.	PUNCT
inlawrev-2037	90	1	'^	'^	NOUN
inlawrev-2037	90	2	'	'	PUNCT
inlawrev-2037	91	1	but	but	CCONJ
inlawrev-2037	91	2	it	it	PRON
inlawrev-2037	91	3	is	be	AUX
inlawrev-2037	91	4	the	the	DET
inlawrev-2037	91	5	usual	usual	ADJ
inlawrev-2037	91	6	policy	policy	NOUN
inlawrev-2037	91	7	of	of	ADP
inlawrev-2037	91	8	the	the	DET
inlawrev-2037	91	9	commissioner	commissioner	NOUN
inlawrev-2037	91	10	to	to	PART
inlawrev-2037	91	11	honor	honor	VERB
inlawrev-2037	91	12	retrospectively	retrospectively	ADV
inlawrev-2037	91	13	any	any	DET
inlawrev-2037	91	14	rulings	ruling	NOUN
inlawrev-2037	91	15	issued	issue	VERB
inlawrev-2037	91	16	to	to	ADP
inlawrev-2037	91	17	a	a	DET
inlawrev-2037	91	18	taxpayer	taxpayer	NOUN
inlawrev-2037	91	19	.	.	PUNCT
inlawrev-2037	91	20	"	"	PUNCT
inlawrev-2037	92	1	the	the	DET
inlawrev-2037	92	2	service	service	NOUN
inlawrev-2037	92	3	issues	issue	NOUN
inlawrev-2037	92	4	over	over	ADP
inlawrev-2037	92	5	30,000	30,000	NUM
inlawrev-2037	92	6	private	private	ADJ
inlawrev-2037	92	7	rulings	ruling	NOUN
inlawrev-2037	92	8	a	a	DET
inlawrev-2037	92	9	year,^^	year,^^	NOUN
inlawrev-2037	92	10	many	many	ADJ
inlawrev-2037	92	11	of	of	ADP
inlawrev-2037	92	12	which	which	PRON
inlawrev-2037	92	13	significantly	significantly	ADV
inlawrev-2037	92	14	affect	affect	VERB
inlawrev-2037	92	15	the	the	DET
inlawrev-2037	92	16	parties	party	NOUN
inlawrev-2037	92	17	involved	involve	VERB
inlawrev-2037	92	18	and	and	CCONJ
inlawrev-2037	92	19	the	the	DET
inlawrev-2037	92	20	amount	amount	NOUN
inlawrev-2037	92	21	of	of	ADP
inlawrev-2037	92	22	tax	tax	NOUN
inlawrev-2037	92	23	revenues	revenue	NOUN
inlawrev-2037	92	24	collected.^^	collected.^^	NOUN
inlawrev-2037	92	25	that	that	SCONJ
inlawrev-2037	92	26	such	such	ADJ
inlawrev-2037	92	27	rulings	ruling	NOUN
inlawrev-2037	92	28	should	should	AUX
inlawrev-2037	92	29	remain	remain	VERB
inlawrev-2037	92	30	secret	secret	ADJ
inlawrev-2037	92	31	has	have	AUX
inlawrev-2037	92	32	caused	cause	VERB
inlawrev-2037	92	33	an	an	DET
inlawrev-2037	92	34	increasing	increase	VERB
inlawrev-2037	92	35	amount	amount	NOUN
inlawrev-2037	92	36	of	of	ADP
inlawrev-2037	92	37	justifiable	justifiable	ADJ
inlawrev-2037	92	38	criticism.^^	criticism.^^	NOUN
inlawrev-2037	92	39	certainly	certainly	ADV
inlawrev-2037	92	40	one	one	NUM
inlawrev-2037	92	41	of	of	ADP
inlawrev-2037	92	42	the	the	DET
inlawrev-2037	92	43	reasons	reason	NOUN
inlawrev-2037	92	44	of	of	ADP
inlawrev-2037	92	45	success	success	NOUN
inlawrev-2037	92	46	of	of	ADP
inlawrev-2037	92	47	any	any	DET
inlawrev-2037	92	48	self	self	NOUN
inlawrev-2037	92	49	-	-	PUNCT
inlawrev-2037	92	50	assessing	assess	VERB
inlawrev-2037	92	51	taxing	tax	VERB
inlawrev-2037	92	52	system	system	NOUN
inlawrev-2037	92	53	is	be	AUX
inlawrev-2037	92	54	the	the	DET
inlawrev-2037	92	55	public	public	ADJ
inlawrev-2037	92	56	belief	belief	NOUN
inlawrev-2037	92	57	that	that	SCONJ
inlawrev-2037	92	58	like	like	ADP
inlawrev-2037	92	59	cases	case	NOUN
inlawrev-2037	92	60	are	be	AUX
inlawrev-2037	92	61	treated	treat	VERB
inlawrev-2037	92	62	alike	alike	ADV
inlawrev-2037	92	63	and	and	CCONJ
inlawrev-2037	92	64	that	that	SCONJ
inlawrev-2037	92	65	decisions	decision	NOUN
inlawrev-2037	92	66	are	be	AUX
inlawrev-2037	92	67	made	make	VERB
inlawrev-2037	92	68	on	on	ADP
inlawrev-2037	92	69	the	the	DET
inlawrev-2037	92	70	merits	merit	NOUN
inlawrev-2037	92	71	without	without	ADP
inlawrev-2037	92	72	any	any	DET
inlawrev-2037	92	73	favoritism	favoritism	NOUN
inlawrev-2037	92	74	or	or	CCONJ
inlawrev-2037	92	75	political	political	ADJ
inlawrev-2037	92	76	influence	influence	NOUN
inlawrev-2037	92	77	.	.	PUNCT
inlawrev-2037	93	1	suspicions	suspicion	NOUN
inlawrev-2037	93	2	of	of	ADP
inlawrev-2037	93	3	favoritism	favoritism	NOUN
inlawrev-2037	93	4	and	and	CCONJ
inlawrev-2037	93	5	special	special	ADJ
inlawrev-2037	93	6	treatment	treatment	NOUN
inlawrev-2037	93	7	are	be	AUX
inlawrev-2037	93	8	nourished	nourish	VERB
inlawrev-2037	93	9	by	by	ADP
inlawrev-2037	93	10	an	an	DET
inlawrev-2037	93	11	atmosphere	atmosphere	NOUN
inlawrev-2037	93	12	of	of	ADP
inlawrev-2037	93	13	secrecy	secrecy	NOUN
inlawrev-2037	93	14	.	.	PUNCT
inlawrev-2037	94	1	furthermore	furthermore	ADV
inlawrev-2037	94	2	,	,	PUNCT
inlawrev-2037	94	3	in	in	ADP
inlawrev-2037	94	4	the	the	DET
inlawrev-2037	94	5	complicated	complicated	ADJ
inlawrev-2037	94	6	setting	setting	NOUN
inlawrev-2037	94	7	of	of	ADP
inlawrev-2037	94	8	tax	tax	NOUN
inlawrev-2037	94	9	law	law	NOUN
inlawrev-2037	94	10	,	,	PUNCT
inlawrev-2037	94	11	private	private	ADJ
inlawrev-2037	94	12	rulings	ruling	NOUN
inlawrev-2037	94	13	tend	tend	VERB
inlawrev-2037	94	14	to	to	PART
inlawrev-2037	94	15	benefit	benefit	VERB
inlawrev-2037	94	16	only	only	ADV
inlawrev-2037	94	17	the	the	DET
inlawrev-2037	94	18	rich	rich	ADJ
inlawrev-2037	94	19	who	who	PRON
inlawrev-2037	94	20	have	have	VERB
inlawrev-2037	94	21	the	the	DET
inlawrev-2037	94	22	resources	resource	NOUN
inlawrev-2037	94	23	to	to	PART
inlawrev-2037	94	24	hire	hire	VERB
inlawrev-2037	94	25	skilled	skilled	ADJ
inlawrev-2037	94	26	tax	tax	NOUN
inlawrev-2037	94	27	attorneys	attorney	NOUN
inlawrev-2037	94	28	to	to	PART
inlawrev-2037	94	29	seek	seek	VERB
inlawrev-2037	94	30	favorable	favorable	ADJ
inlawrev-2037	94	31	rulings	ruling	NOUN
inlawrev-2037	94	32	.	.	PUNCT
inlawrev-2037	95	1	such	such	ADJ
inlawrev-2037	95	2	tax	tax	NOUN
inlawrev-2037	95	3	advice	advice	NOUN
inlawrev-2037	95	4	issued	issue	VERB
inlawrev-2037	95	5	by	by	ADP
inlawrev-2037	95	6	the	the	DET
inlawrev-2037	95	7	service	service	NOUN
inlawrev-2037	95	8	might	might	AUX
inlawrev-2037	95	9	19	19	NUM
inlawrev-2037	96	1	i	i	PROPN
inlawrev-2037	96	2	d.	d.	PROPN
inlawrev-2037	96	3	§	§	PROPN
inlawrev-2037	96	4	601.201(e	601.201(e	PROPN
inlawrev-2037	96	5	)	)	PUNCT
inlawrev-2037	96	6	(	(	PUNCT
inlawrev-2037	96	7	11	11	NUM
inlawrev-2037	96	8	)	)	PUNCT
inlawrev-2037	96	9	.	.	PUNCT
inlawrev-2037	97	1	20	20	NUM
inlawrev-2037	97	2	there	there	PRON
inlawrev-2037	97	3	are	be	VERB
inlawrev-2037	97	4	,	,	PUNCT
inlawrev-2037	97	5	however	however	ADV
inlawrev-2037	97	6	,	,	PUNCT
inlawrev-2037	97	7	certain	certain	ADJ
inlawrev-2037	97	8	areas	area	NOUN
inlawrev-2037	97	9	where	where	SCONJ
inlawrev-2037	97	10	,	,	PUNCT
inlawrev-2037	97	11	because	because	SCONJ
inlawrev-2037	97	12	of	of	ADP
inlawrev-2037	97	13	the	the	DET
inlawrev-2037	97	14	inherently	inherently	ADV
inlawrev-2037	97	15	factual	factual	ADJ
inlawrev-2037	97	16	nature	nature	NOUN
inlawrev-2037	97	17	of	of	ADP
inlawrev-2037	97	18	the	the	DET
inlawrev-2037	97	19	pi'oblem	pi'oblem	PROPN
inlawrev-2037	97	20	involved	involve	VERB
inlawrev-2037	97	21	,	,	PUNCT
inlawrev-2037	97	22	or	or	CCONJ
inlawrev-2037	97	23	for	for	ADP
inlawrev-2037	97	24	other	other	ADJ
inlawrev-2037	97	25	reasons	reason	NOUN
inlawrev-2037	97	26	,	,	PUNCT
inlawrev-2037	97	27	the	the	DET
inlawrev-2037	97	28	service	service	NOUN
inlawrev-2037	97	29	will	will	AUX
inlawrev-2037	97	30	not	not	PART
inlawrev-2037	97	31	issue	issue	VERB
inlawrev-2037	97	32	rulings	ruling	NOUN
inlawrev-2037	97	33	or	or	CCONJ
inlawrev-2037	97	34	determination	determination	NOUN
inlawrev-2037	97	35	letters	letter	NOUN
inlawrev-2037	97	36	.	.	PUNCT
inlawrev-2037	98	1	i	i	PRON
inlawrev-2037	98	2	d.	d.	PROPN
inlawrev-2037	98	3	§	§	PROPN
inlawrev-2037	98	4	601.201(d	601.201(d	PROPN
inlawrev-2037	98	5	)	)	PUNCT
inlawrev-2037	98	6	(	(	PUNCT
inlawrev-2037	98	7	2	2	NUM
inlawrev-2037	98	8	)	)	PUNCT
inlawrev-2037	98	9	.	.	PUNCT
inlawrev-2037	99	1	2^dixon	2^dixon	NUM
inlawrev-2037	99	2	v.	v.	ADP
inlawrev-2037	99	3	united	united	PROPN
inlawrev-2037	99	4	states	states	PROPN
inlawrev-2037	99	5	,	,	PUNCT
inlawrev-2037	99	6	381	381	NUM
inlawrev-2037	99	7	u.s	u.s	PROPN
inlawrev-2037	99	8	.	.	PROPN
inlawrev-2037	99	9	68	68	NUM
inlawrev-2037	99	10	(	(	PUNCT
inlawrev-2037	99	11	1965	1965	NUM
inlawrev-2037	99	12	)	)	PUNCT
inlawrev-2037	99	13	;	;	PUNCT
inlawrev-2037	99	14	automobile	automobile	NOUN
inlawrev-2037	99	15	club	club	NOUN
inlawrev-2037	99	16	v.	v.	PROPN
inlawrev-2037	99	17	commissioner	commissioner	NOUN
inlawrev-2037	99	18	,	,	PUNCT
inlawrev-2037	99	19	353	353	NUM
inlawrev-2037	99	20	u.s	u.s	PROPN
inlawrev-2037	99	21	.	.	PROPN
inlawrev-2037	99	22	180	180	NUM
inlawrev-2037	99	23	(	(	PUNCT
inlawrev-2037	99	24	1957	1957	NUM
inlawrev-2037	99	25	)	)	PUNCT
inlawrev-2037	99	26	.	.	PUNCT
inlawrev-2037	100	1	22	22	NUM
inlawrev-2037	100	2	except	except	SCONJ
inlawrev-2037	100	3	in	in	ADP
inlawrev-2037	100	4	rare	rare	ADJ
inlawrev-2037	100	5	or	or	CCONJ
inlawrev-2037	100	6	unusual	unusual	ADJ
inlawrev-2037	100	7	circumstances	circumstance	NOUN
inlawrev-2037	100	8	,	,	PUNCT
inlawrev-2037	100	9	the	the	DET
inlawrev-2037	100	10	revocation	revocation	NOUN
inlawrev-2037	100	11	or	or	CCONJ
inlawrev-2037	100	12	modification	modification	NOUN
inlawrev-2037	100	13	of	of	ADP
inlawrev-2037	100	14	a	a	DET
inlawrev-2037	100	15	ruling	ruling	NOUN
inlawrev-2037	100	16	will	will	AUX
inlawrev-2037	100	17	not	not	PART
inlawrev-2037	100	18	be	be	AUX
inlawrev-2037	100	19	applied	apply	VERB
inlawrev-2037	100	20	retroactively	retroactively	ADV
inlawrev-2037	100	21	with	with	ADP
inlawrev-2037	100	22	respect	respect	NOUN
inlawrev-2037	100	23	to	to	ADP
inlawrev-2037	100	24	the	the	DET
inlawrev-2037	100	25	taxpayer	taxpayer	NOUN
inlawrev-2037	100	26	to	to	PART
inlawrev-2037	100	27	whom	whom	PRON
inlawrev-2037	100	28	the	the	DET
inlawrev-2037	100	29	ruling	ruling	NOUN
inlawrev-2037	100	30	was	be	AUX
inlawrev-2037	100	31	originally	originally	ADV
inlawrev-2037	100	32	issued	issue	VERB
inlawrev-2037	100	33	.	.	PUNCT
inlawrev-2037	100	34	.	.	PUNCT
inlawrev-2037	100	35	.	.	PUNCT
inlawrev-2037	100	36	.	.	PUNCT
inlawrev-2037	101	1	treas	treas	PROPN
inlawrev-2037	101	2	.	.	PUNCT
inlawrev-2037	102	1	reg	reg	PROPN
inlawrev-2037	102	2	.	.	PUNCT
inlawrev-2037	103	1	§	§	PROPN
inlawrev-2037	103	2	601.201(1	601.201(1	NOUN
inlawrev-2037	103	3	)	)	PUNCT
inlawrev-2037	103	4	(	(	PUNCT
inlawrev-2037	103	5	5	5	NUM
inlawrev-2037	103	6	)	)	PUNCT
inlawrev-2037	103	7	1973	1973	NUM
inlawrev-2037	103	8	)	)	PUNCT
inlawrev-2037	103	9	.	.	PUNCT
inlawrev-2037	104	1	^^caplin	^^caplin	PROPN
inlawrev-2037	104	2	,	,	PUNCT
inlawrev-2037	104	3	taxpayer	taxpayer	NOUN
inlawrev-2037	104	4	rulings	ruling	NOUN
inlawrev-2037	104	5	policy	policy	NOUN
inlawrev-2037	104	6	of	of	ADP
inlawrev-2037	104	7	the	the	DET
inlawrev-2037	104	8	internal	internal	ADJ
inlawrev-2037	104	9	revenue	revenue	NOUN
inlawrev-2037	104	10	service	service	NOUN
inlawrev-2037	104	11	:	:	PUNCT
inlawrev-2037	104	12	a	a	DET
inlawrev-2037	104	13	statement	statement	NOUN
inlawrev-2037	104	14	of	of	ADP
inlawrev-2037	104	15	principles^	principles^	NOUN
inlawrev-2037	104	16	20	20	NUM
inlawrev-2037	104	17	n.y.u	n.y.u	NOUN
inlawrev-2037	104	18	.	.	PUNCT
inlawrev-2037	104	19	inst	inst	NOUN
inlawrev-2037	104	20	,	,	PUNCT
inlawrev-2037	104	21	on	on	ADP
inlawrev-2037	104	22	fed	fed	PROPN
inlawrev-2037	104	23	.	.	PUNCT
inlawrev-2037	105	1	tax	tax	NOUN
inlawrev-2037	105	2	.	.	PUNCT
inlawrev-2037	106	1	1	1	NUM
inlawrev-2037	106	2	,	,	PUNCT
inlawrev-2037	106	3	9	9	NUM
inlawrev-2037	106	4	(	(	PUNCT
inlawrev-2037	106	5	1962	1962	NUM
inlawrev-2037	106	6	)	)	PUNCT
inlawrev-2037	106	7	.	.	PUNCT
inlawrev-2037	107	1	^"^for	^"^for	ADP
inlawrev-2037	107	2	some	some	DET
inlawrev-2037	107	3	illustrative	illustrative	ADJ
inlawrev-2037	107	4	examples	example	NOUN
inlawrev-2037	107	5	of	of	ADP
inlawrev-2037	107	6	the	the	DET
inlawrev-2037	107	7	impact	impact	NOUN
inlawrev-2037	107	8	of	of	ADP
inlawrev-2037	107	9	private	private	ADJ
inlawrev-2037	107	10	rulings	ruling	NOUN
inlawrev-2037	107	11	on	on	ADP
inlawrev-2037	107	12	the	the	DET
inlawrev-2037	107	13	parties	party	NOUN
inlawrev-2037	107	14	involved	involve	VERB
inlawrev-2037	107	15	,	,	PUNCT
inlawrev-2037	107	16	see	see	VERB
inlawrev-2037	107	17	reid	reid	PROPN
inlawrev-2037	107	18	,	,	PUNCT
inlawrev-2037	107	19	public	public	ADJ
inlawrev-2037	107	20	access	access	NOUN
inlawrev-2037	107	21	to	to	ADP
inlawrev-2037	107	22	internal	internal	ADJ
inlawrev-2037	107	23	revenue	revenue	NOUN
inlawrev-2037	107	24	service	service	NOUN
inlawrev-2037	107	25	rulings	ruling	NOUN
inlawrev-2037	107	26	,	,	PUNCT
inlawrev-2037	107	27	41	41	NUM
inlawrev-2037	107	28	geo	geo	PROPN
inlawrev-2037	107	29	.	.	PROPN
inlawrev-2037	107	30	wash	wash	PROPN
inlawrev-2037	107	31	.	.	PUNCT
inlawrev-2037	108	1	l.	l.	PROPN
inlawrev-2037	108	2	rev	rev	PROPN
inlawrev-2037	108	3	.	.	PROPN
inlawrev-2037	108	4	23	23	NUM
inlawrev-2037	108	5	,	,	PUNCT
inlawrev-2037	108	6	24	24	NUM
inlawrev-2037	108	7	(	(	PUNCT
inlawrev-2037	108	8	1972	1972	NUM
inlawrev-2037	108	9	)	)	PUNCT
inlawrev-2037	109	1	[	[	X
inlawrev-2037	109	2	hereinafter	hereinafter	NOUN
inlawrev-2037	109	3	cited	cite	VERB
inlawrev-2037	109	4	as	as	ADP
inlawrev-2037	109	5	reid	reid	PROPN
inlawrev-2037	109	6	,	,	PUNCT
inlawrev-2037	109	7	public	public	ADJ
inlawrev-2037	109	8	access	access	NOUN
inlawrev-2037	109	9	'	'	PUNCT
inlawrev-2037	109	10	]	]	PUNCT
inlawrev-2037	109	11	.	.	PUNCT
inlawrev-2037	110	1	^^id	^^id	PUNCT
inlawrev-2037	110	2	.	.	PUNCT
inlawrev-2037	111	1	at	at	ADP
inlawrev-2037	111	2	25	25	NUM
inlawrev-2037	111	3	.	.	PUNCT
inlawrev-2037	112	1	see	see	VERB
inlawrev-2037	112	2	also	also	ADV
inlawrev-2037	112	3	kragen	kragen	PROPN
inlawrev-2037	112	4	,	,	PUNCT
inlawrev-2037	112	5	the	the	DET
inlawrev-2037	112	6	private	private	ADJ
inlawrev-2037	112	7	ruling	ruling	NOUN
inlawrev-2037	112	8	,	,	PUNCT
inlawrev-2037	112	9	an	an	DET
inlawrev-2037	112	10	anomaly	anomaly	NOUN
inlawrev-2037	112	11	of	of	ADP
inlawrev-2037	112	12	our	our	PRON
inlawrev-2037	112	13	internal	internal	ADJ
inlawrev-2037	112	14	revenue	revenue	NOUN
inlawrev-2037	112	15	system	system	NOUN
inlawrev-2037	112	16	,	,	PUNCT
inlawrev-2037	112	17	45	45	NUM
inlawrev-2037	112	18	taxes	taxis	NOUN
inlawrev-2037	112	19	331	331	NUM
inlawrev-2037	112	20	(	(	PUNCT
inlawrev-2037	112	21	1967	1967	NUM
inlawrev-2037	112	22	)	)	PUNCT
inlawrev-2037	113	1	[	[	X
inlawrev-2037	113	2	hereinafter	hereinafter	NOUN
inlawrev-2037	113	3	cited	cite	VERB
inlawrev-2037	113	4	as	as	ADP
inlawrev-2037	113	5	kragen	kragen	PROPN
inlawrev-2037	113	6	,	,	PUNCT
inlawrev-2037	113	7	private	private	ADJ
inlawrev-2037	113	8	ruling	ruling	NOUN
inlawrev-2037	113	9	'	'	PUNCT
inlawrev-2037	113	10	]	]	PUNCT
inlawrev-2037	113	11	.	.	PUNCT
inlawrev-2037	114	1	420	420	NUM
inlawrev-2037	114	2	indiana	indiana	PROPN
inlawrev-2037	114	3	law	law	NOUN
inlawrev-2037	114	4	review	review	NOUN
inlawrev-2037	114	5	[	[	X
inlawrev-2037	114	6	vol	vol	NOUN
inlawrev-2037	114	7	.	.	NOUN
inlawrev-2037	114	8	7	7	NUM
inlawrev-2037	114	9	apply	apply	VERB
inlawrev-2037	114	10	to	to	ADP
inlawrev-2037	114	11	others	other	NOUN
inlawrev-2037	114	12	less	less	ADV
inlawrev-2037	114	13	affluent	affluent	ADJ
inlawrev-2037	114	14	who	who	PRON
inlawrev-2037	114	15	then	then	ADV
inlawrev-2037	114	16	remain	remain	VERB
inlawrev-2037	114	17	ignorant	ignorant	ADJ
inlawrev-2037	114	18	of	of	ADP
inlawrev-2037	114	19	such	such	ADJ
inlawrev-2037	114	20	secret	secret	ADJ
inlawrev-2037	114	21	rulings	ruling	NOUN
inlawrev-2037	114	22	and	and	CCONJ
inlawrev-2037	114	23	are	be	AUX
inlawrev-2037	114	24	denied	deny	VERB
inlawrev-2037	114	25	their	their	PRON
inlawrev-2037	114	26	benefits.^	benefits.^	NOUN
inlawrev-2037	114	27	*	*	PUNCT
inlawrev-2037	114	28	also	also	ADV
inlawrev-2037	114	29	,	,	PUNCT
inlawrev-2037	114	30	secret	secret	ADJ
inlawrev-2037	114	31	rulings	ruling	NOUN
inlawrev-2037	114	32	deprive	deprive	VERB
inlawrev-2037	114	33	the	the	DET
inlawrev-2037	114	34	public	public	NOUN
inlawrev-2037	114	35	of	of	ADP
inlawrev-2037	114	36	the	the	DET
inlawrev-2037	114	37	opportunity	opportunity	NOUN
inlawrev-2037	114	38	to	to	PART
inlawrev-2037	114	39	observe	observe	VERB
inlawrev-2037	114	40	the	the	DET
inlawrev-2037	114	41	ruling	rule	VERB
inlawrev-2037	114	42	process	process	NOUN
inlawrev-2037	114	43	and	and	CCONJ
inlawrev-2037	114	44	determine	determine	VERB
inlawrev-2037	114	45	in	in	ADP
inlawrev-2037	114	46	advance	advance	NOUN
inlawrev-2037	114	47	whether	whether	SCONJ
inlawrev-2037	114	48	the	the	DET
inlawrev-2037	114	49	service	service	NOUN
inlawrev-2037	114	50	is	be	AUX
inlawrev-2037	114	51	faithfully	faithfully	ADV
inlawrev-2037	114	52	executing	execute	VERB
inlawrev-2037	114	53	the	the	DET
inlawrev-2037	114	54	law	law	NOUN
inlawrev-2037	114	55	.	.	PUNCT
inlawrev-2037	115	1	because	because	SCONJ
inlawrev-2037	115	2	the	the	DET
inlawrev-2037	115	3	service	service	NOUN
inlawrev-2037	115	4	must	must	AUX
inlawrev-2037	115	5	now	now	ADV
inlawrev-2037	115	6	serve	serve	VERB
inlawrev-2037	115	7	a	a	DET
inlawrev-2037	115	8	dual	dual	ADJ
inlawrev-2037	115	9	role	role	NOUN
inlawrev-2037	115	10	of	of	ADP
inlawrev-2037	115	11	representing	represent	VERB
inlawrev-2037	115	12	the	the	DET
inlawrev-2037	115	13	general	general	ADJ
inlawrev-2037	115	14	public	public	NOUN
inlawrev-2037	115	15	in	in	ADP
inlawrev-2037	115	16	securing	secure	VERB
inlawrev-2037	115	17	revenue	revenue	NOUN
inlawrev-2037	115	18	and	and	CCONJ
inlawrev-2037	115	19	of	of	ADP
inlawrev-2037	115	20	ruling	rule	VERB
inlawrev-2037	115	21	on	on	ADP
inlawrev-2037	115	22	a	a	DET
inlawrev-2037	115	23	given	give	VERB
inlawrev-2037	115	24	issue	issue	NOUN
inlawrev-2037	115	25	as	as	ADP
inlawrev-2037	115	26	a	a	DET
inlawrev-2037	115	27	judge	judge	NOUN
inlawrev-2037	115	28	,	,	PUNCT
inlawrev-2037	115	29	public	public	ADJ
inlawrev-2037	115	30	hearings	hearing	NOUN
inlawrev-2037	115	31	on	on	ADP
inlawrev-2037	115	32	major	major	ADJ
inlawrev-2037	115	33	tax	tax	NOUN
inlawrev-2037	115	34	rulings	ruling	NOUN
inlawrev-2037	115	35	have	have	AUX
inlawrev-2037	115	36	been	be	AUX
inlawrev-2037	115	37	suggested	suggest	VERB
inlawrev-2037	115	38	to	to	PART
inlawrev-2037	115	39	insure	insure	VERB
inlawrev-2037	115	40	that	that	SCONJ
inlawrev-2037	115	41	neither	neither	DET
inlawrev-2037	115	42	role	role	NOUN
inlawrev-2037	115	43	is	be	AUX
inlawrev-2037	115	44	neglected.^	neglected.^	ADJ
inlawrev-2037	115	45	^	^	PUNCT
inlawrev-2037	115	46	alternatively	alternatively	ADV
inlawrev-2037	115	47	,	,	PUNCT
inlawrev-2037	115	48	it	it	PRON
inlawrev-2037	115	49	has	have	AUX
inlawrev-2037	115	50	been	be	AUX
inlawrev-2037	115	51	suggested	suggest	VERB
inlawrev-2037	115	52	that	that	SCONJ
inlawrev-2037	115	53	all	all	DET
inlawrev-2037	115	54	rulings	ruling	NOUN
inlawrev-2037	115	55	be	be	AUX
inlawrev-2037	115	56	published	publish	VERB
inlawrev-2037	115	57	if	if	SCONJ
inlawrev-2037	115	58	they	they	PRON
inlawrev-2037	115	59	affect	affect	VERB
inlawrev-2037	115	60	a	a	DET
inlawrev-2037	115	61	specified	specified	ADJ
inlawrev-2037	115	62	minimum	minimum	NOUN
inlawrev-2037	115	63	amount	amount	NOUN
inlawrev-2037	115	64	of	of	ADP
inlawrev-2037	115	65	possible	possible	ADJ
inlawrev-2037	115	66	tax	tax	NOUN
inlawrev-2037	115	67	revenue.^	revenue.^	NOUN
inlawrev-2037	115	68	^	^	PUNCT
inlawrev-2037	115	69	despite	despite	SCONJ
inlawrev-2037	115	70	such	such	ADJ
inlawrev-2037	115	71	arguments	argument	NOUN
inlawrev-2037	115	72	,	,	PUNCT
inlawrev-2037	115	73	practical	practical	ADJ
inlawrev-2037	115	74	problems	problem	NOUN
inlawrev-2037	115	75	for	for	ADP
inlawrev-2037	115	76	the	the	DET
inlawrev-2037	115	77	service	service	NOUN
inlawrev-2037	115	78	have	have	AUX
inlawrev-2037	115	79	tended	tend	VERB
inlawrev-2037	115	80	to	to	PART
inlawrev-2037	115	81	prevent	prevent	VERB
inlawrev-2037	115	82	the	the	DET
inlawrev-2037	115	83	disclosure	disclosure	NOUN
inlawrev-2037	115	84	or	or	CCONJ
inlawrev-2037	115	85	publication	publication	NOUN
inlawrev-2037	115	86	of	of	ADP
inlawrev-2037	115	87	private	private	ADJ
inlawrev-2037	115	88	rulings.^^	rulings.^^	NOUN
inlawrev-2037	115	89	hence	hence	ADV
inlawrev-2037	115	90	,	,	PUNCT
inlawrev-2037	115	91	faced	face	VERB
inlawrev-2037	115	92	with	with	ADP
inlawrev-2037	115	93	a	a	DET
inlawrev-2037	115	94	reluctant	reluctant	ADJ
inlawrev-2037	115	95	service	service	NOUN
inlawrev-2037	115	96	and	and	CCONJ
inlawrev-2037	115	97	the	the	DET
inlawrev-2037	115	98	need	need	NOUN
inlawrev-2037	115	99	to	to	PART
inlawrev-2037	115	100	examine	examine	VERB
inlawrev-2037	115	101	private	private	ADJ
inlawrev-2037	115	102	rulings	ruling	NOUN
inlawrev-2037	115	103	,	,	PUNCT
inlawrev-2037	115	104	one	one	PRON
inlawrev-2037	115	105	must	must	AUX
inlawrev-2037	115	106	now	now	ADV
inlawrev-2037	115	107	rely	rely	VERB
inlawrev-2037	115	108	on	on	ADP
inlawrev-2037	115	109	either	either	DET
inlawrev-2037	115	110	discovery	discovery	NOUN
inlawrev-2037	116	1	motions^	motions^	NOUN
inlawrev-2037	116	2	°	°	NUM
inlawrev-2037	116	3	or	or	CCONJ
inlawrev-2037	116	4	,	,	PUNCT
inlawrev-2037	116	5	in	in	ADP
inlawrev-2037	116	6	light	light	NOUN
inlawrev-2037	116	7	of	of	ADP
inlawrev-2037	116	8	tax	tax	NOUN
inlawrev-2037	116	9	analysts	analyst	NOUN
inlawrev-2037	116	10	&	&	CCONJ
inlawrev-2037	116	11	advocates^	advocates^	PROPN
inlawrev-2037	116	12	requests	request	NOUN
inlawrev-2037	116	13	sanctioned	sanction	VERB
inlawrev-2037	116	14	under	under	ADP
inlawrev-2037	116	15	the	the	DET
inlawrev-2037	116	16	information	information	NOUN
inlawrev-2037	116	17	act	act	PROPN
inlawrev-2037	116	18	.	.	PUNCT
inlawrev-2037	117	1	^'^kragen	^'^kragen	ADP
inlawrev-2037	117	2	,	,	PUNCT
inlawrev-2037	117	3	private	private	ADJ
inlawrev-2037	117	4	ruling	ruling	NOUN
inlawrev-2037	117	5	,	,	PUNCT
inlawrev-2037	117	6	supra	supra	PROPN
inlawrev-2037	117	7	note	note	PROPN
inlawrev-2037	117	8	25	25	NUM
inlawrev-2037	117	9	,	,	PUNCT
inlawrev-2037	117	10	at	at	ADP
inlawrev-2037	117	11	336	336	NUM
inlawrev-2037	117	12	.	.	PUNCT
inlawrev-2037	118	1	amongtax	amongtax	ADJ
inlawrev-2037	118	2	attorneys	attorney	NOUN
inlawrev-2037	118	3	it	it	PRON
inlawrev-2037	118	4	is	be	AUX
inlawrev-2037	118	5	common	common	ADJ
inlawrev-2037	118	6	practice	practice	NOUN
inlawrev-2037	118	7	to	to	PART
inlawrev-2037	118	8	exchange	exchange	VERB
inlawrev-2037	118	9	private	private	ADJ
inlawrev-2037	118	10	rulings	ruling	NOUN
inlawrev-2037	118	11	with	with	ADP
inlawrev-2037	118	12	each	each	DET
inlawrev-2037	118	13	other	other	ADJ
inlawrev-2037	118	14	on	on	ADP
inlawrev-2037	118	15	a	a	DET
inlawrev-2037	118	16	quid	quid	ADJ
inlawrev-2037	118	17	pro	pro	X
inlawrev-2037	118	18	quo	quo	NOUN
inlawrev-2037	118	19	basis	basis	NOUN
inlawrev-2037	118	20	.	.	PUNCT
inlawrev-2037	119	1	private	private	ADJ
inlawrev-2037	119	2	rulings	ruling	NOUN
inlawrev-2037	119	3	then	then	ADV
inlawrev-2037	119	4	become	become	VERB
inlawrev-2037	119	5	available	available	ADJ
inlawrev-2037	119	6	only	only	ADV
inlawrev-2037	119	7	to	to	ADP
inlawrev-2037	119	8	a	a	DET
inlawrev-2037	119	9	select	select	ADJ
inlawrev-2037	119	10	group	group	NOUN
inlawrev-2037	119	11	of	of	ADP
inlawrev-2037	119	12	attorneys	attorney	NOUN
inlawrev-2037	119	13	of	of	ADP
inlawrev-2037	119	14	wealthy	wealthy	ADJ
inlawrev-2037	119	15	clients	client	NOUN
inlawrev-2037	119	16	who	who	PRON
inlawrev-2037	119	17	have	have	AUX
inlawrev-2037	119	18	sought	seek	VERB
inlawrev-2037	119	19	rulings	ruling	NOUN
inlawrev-2037	119	20	in	in	ADP
inlawrev-2037	119	21	the	the	DET
inlawrev-2037	119	22	past	past	NOUN
inlawrev-2037	119	23	.	.	PUNCT
inlawrev-2037	120	1	see	see	VERB
inlawrev-2037	120	2	reid	reid	PROPN
inlawrev-2037	120	3	,	,	PUNCT
inlawrev-2037	120	4	public	public	ADJ
inlawrev-2037	120	5	access	access	NOUN
inlawrev-2037	120	6	,	,	PUNCT
inlawrev-2037	120	7	supra	supra	ADJ
inlawrev-2037	120	8	note	note	NOUN
inlawrev-2037	120	9	24	24	NUM
inlawrev-2037	120	10	,	,	PUNCT
inlawrev-2037	120	11	at	at	ADP
inlawrev-2037	120	12	29	29	NUM
inlawrev-2037	120	13	.	.	PUNCT
inlawrev-2037	120	14	^''reid	^''reid	NUM
inlawrev-2037	121	1	,	,	PUNCT
inlawrev-2037	121	2	public	public	ADJ
inlawrev-2037	121	3	access	access	NOUN
inlawrev-2037	121	4	,	,	PUNCT
inlawrev-2037	121	5	supra	supra	ADJ
inlawrev-2037	121	6	note	note	NOUN
inlawrev-2037	121	7	24	24	NUM
inlawrev-2037	121	8	,	,	PUNCT
inlawrev-2037	121	9	at	at	ADP
inlawrev-2037	121	10	40	40	NUM
inlawrev-2037	121	11	.	.	PUNCT
inlawrev-2037	122	1	^	^	PUNCT
inlawrev-2037	122	2	®	®	NOUN
inlawrev-2037	122	3	a	a	DET
inlawrev-2037	122	4	private	private	ADJ
inlawrev-2037	122	5	ruling	ruling	NOUN
inlawrev-2037	122	6	affecting	affect	VERB
inlawrev-2037	122	7	a	a	DET
inlawrev-2037	122	8	court	court	NOUN
inlawrev-2037	122	9	-	-	PUNCT
inlawrev-2037	122	10	ordered	order	VERB
inlawrev-2037	122	11	divestiture	divestiture	NOUN
inlawrev-2037	122	12	of	of	ADP
inlawrev-2037	122	13	general	general	PROPN
inlawrev-2037	122	14	motors	motors	PROPN
inlawrev-2037	122	15	common	common	ADJ
inlawrev-2037	122	16	stock	stock	NOUN
inlawrev-2037	122	17	by	by	ADP
inlawrev-2037	122	18	e.i	e.i	PROPN
inlawrev-2037	122	19	.	.	PROPN
inlawrev-2037	122	20	dupont	dupont	PROPN
inlawrev-2037	122	21	de	de	PROPN
inlawrev-2037	122	22	nemours	nemours	PROPN
inlawrev-2037	122	23	&	&	CCONJ
inlawrev-2037	122	24	co.	co.	PROPN
inlawrev-2037	122	25	resulted	result	VERB
inlawrev-2037	122	26	in	in	ADP
inlawrev-2037	122	27	a	a	DET
inlawrev-2037	122	28	tax	tax	NOUN
inlawrev-2037	122	29	revenue	revenue	NOUN
inlawrev-2037	122	30	loss	loss	NOUN
inlawrev-2037	122	31	of	of	ADP
inlawrev-2037	122	32	$	$	SYM
inlawrev-2037	122	33	56	56	NUM
inlawrev-2037	122	34	million	million	NUM
inlawrev-2037	122	35	.	.	PUNCT
inlawrev-2037	123	1	this	this	DET
inlawrev-2037	123	2	"	"	PUNCT
inlawrev-2037	123	3	unfortunate	unfortunate	ADJ
inlawrev-2037	123	4	instance	instance	NOUN
inlawrev-2037	123	5	of	of	ADP
inlawrev-2037	123	6	secret	secret	ADJ
inlawrev-2037	123	7	tax	tax	NOUN
inlawrev-2037	123	8	favoritism	favoritism	NOUN
inlawrev-2037	123	9	"	"	PUNCT
inlawrev-2037	123	10	prompted	prompt	VERB
inlawrev-2037	123	11	senator	senator	PROPN
inlawrev-2037	123	12	gore	gore	PROPN
inlawrev-2037	123	13	to	to	PART
inlawrev-2037	123	14	introduce	introduce	VERB
inlawrev-2037	123	15	s.	s.	PROPN
inlawrev-2037	123	16	2047	2047	NUM
inlawrev-2037	123	17	which	which	PRON
inlawrev-2037	123	18	required	require	VERB
inlawrev-2037	123	19	publication	publication	NOUN
inlawrev-2037	123	20	of	of	ADP
inlawrev-2037	123	21	all	all	DET
inlawrev-2037	123	22	rulings	ruling	NOUN
inlawrev-2037	123	23	affecting	affect	VERB
inlawrev-2037	123	24	$	$	SYM
inlawrev-2037	123	25	100,000	100,000	NUM
inlawrev-2037	123	26	or	or	CCONJ
inlawrev-2037	123	27	more	more	ADJ
inlawrev-2037	123	28	of	of	ADP
inlawrev-2037	123	29	tax	tax	NOUN
inlawrev-2037	123	30	revenue	revenue	NOUN
inlawrev-2037	123	31	.	.	PUNCT
inlawrev-2037	124	1	ill	ill	PROPN
inlawrev-2037	124	2	cong	cong	PROPN
inlawrev-2037	124	3	.	.	PUNCT
inlawrev-2037	125	1	rec	rec	PROPN
inlawrev-2037	125	2	.	.	PROPN
inlawrev-2037	125	3	11810	11810	NUM
inlawrev-2037	125	4	(	(	PUNCT
inlawrev-2037	125	5	1965	1965	NUM
inlawrev-2037	125	6	)	)	PUNCT
inlawrev-2037	125	7	(	(	PUNCT
inlawrev-2037	125	8	remarks	remark	NOUN
inlawrev-2037	125	9	of	of	ADP
inlawrev-2037	125	10	senator	senator	PROPN
inlawrev-2037	125	11	gore	gore	PROPN
inlawrev-2037	125	12	)	)	PUNCT
inlawrev-2037	125	13	.	.	PUNCT
inlawrev-2037	126	1	[	[	X
inlawrev-2037	126	2	t]he	t]he	ADV
inlawrev-2037	126	3	internal	internal	ADJ
inlawrev-2037	126	4	revenue	revenue	NOUN
inlawrev-2037	126	5	service	service	NOUN
inlawrev-2037	126	6	,	,	PUNCT
inlawrev-2037	126	7	for	for	ADP
inlawrev-2037	126	8	its	its	PRON
inlawrev-2037	126	9	own	own	ADJ
inlawrev-2037	126	10	mysterious	mysterious	ADJ
inlawrev-2037	126	11	reasons	reason	NOUN
inlawrev-2037	126	12	,	,	PUNCT
inlawrev-2037	126	13	seems	seem	VERB
inlawrev-2037	126	14	to	to	PART
inlawrev-2037	126	15	feel	feel	VERB
inlawrev-2037	126	16	that	that	SCONJ
inlawrev-2037	126	17	rulings	ruling	NOUN
inlawrev-2037	126	18	which	which	PRON
inlawrev-2037	126	19	affect	affect	VERB
inlawrev-2037	126	20	publicly	publicly	ADV
inlawrev-2037	126	21	held	hold	VERB
inlawrev-2037	126	22	corporations	corporation	NOUN
inlawrev-2037	126	23	,	,	PUNCT
inlawrev-2037	126	24	and	and	CCONJ
inlawrev-2037	126	25	which	which	PRON
inlawrev-2037	126	26	directly	directly	ADV
inlawrev-2037	126	27	or	or	CCONJ
inlawrev-2037	126	28	indirectly	indirectly	ADV
inlawrev-2037	126	29	affect	affect	VERB
inlawrev-2037	126	30	perhaps	perhaps	ADV
inlawrev-2037	126	31	millions	million	NOUN
inlawrev-2037	126	32	of	of	ADP
inlawrev-2037	126	33	stockholders	stockholder	NOUN
inlawrev-2037	126	34	as	as	ADV
inlawrev-2037	126	35	well	well	ADV
inlawrev-2037	126	36	as	as	ADP
inlawrev-2037	126	37	the	the	DET
inlawrev-2037	126	38	general	general	ADJ
inlawrev-2037	126	39	tax	tax	NOUN
inlawrev-2037	126	40	paying	pay	VERB
inlawrev-2037	126	41	public	public	ADJ
inlawrev-2037	126	42	should	should	NOUN
inlawrev-2037	126	43	.	.	PUNCT
inlawrev-2037	126	44	.	.	PUNCT
inlawrev-2037	127	1	.	.	PUNCT
inlawrev-2037	128	1	have	have	VERB
inlawrev-2037	128	2	the	the	DET
inlawrev-2037	128	3	veil	veil	NOUN
inlawrev-2037	128	4	of	of	ADP
inlawrev-2037	128	5	secrecy	secrecy	NOUN
inlawrev-2037	128	6	drawn	draw	VERB
inlawrev-2037	128	7	around	around	ADP
inlawrev-2037	128	8	them	they	PRON
inlawrev-2037	128	9	.	.	PUNCT
inlawrev-2037	129	1	i	i	PRON
inlawrev-2037	129	2	d.	d.	PROPN
inlawrev-2037	129	3	^^to	^^to	PUNCT
inlawrev-2037	129	4	index	index	NOUN
inlawrev-2037	129	5	and	and	CCONJ
inlawrev-2037	129	6	publish	publish	VERB
inlawrev-2037	129	7	over	over	ADP
inlawrev-2037	129	8	30,000	30,000	NUM
inlawrev-2037	129	9	rulings	ruling	NOUN
inlawrev-2037	129	10	a	a	DET
inlawrev-2037	129	11	year	year	NOUN
inlawrev-2037	129	12	is	be	AUX
inlawrev-2037	129	13	a	a	DET
inlawrev-2037	129	14	staggering	staggering	ADJ
inlawrev-2037	129	15	task	task	NOUN
inlawrev-2037	129	16	.	.	PUNCT
inlawrev-2037	130	1	deletion	deletion	NOUN
inlawrev-2037	130	2	of	of	ADP
inlawrev-2037	130	3	the	the	DET
inlawrev-2037	130	4	identifying	identify	VERB
inlawrev-2037	130	5	details	detail	NOUN
inlawrev-2037	130	6	^vith	^vith	ADP
inlawrev-2037	130	7	the	the	DET
inlawrev-2037	130	8	appropriate	appropriate	ADJ
inlawrev-2037	130	9	explanations	explanation	NOUN
inlawrev-2037	130	10	would	would	AUX
inlawrev-2037	130	11	delay	delay	VERB
inlawrev-2037	130	12	the	the	DET
inlawrev-2037	130	13	ruling	rule	VERB
inlawrev-2037	130	14	process	process	NOUN
inlawrev-2037	130	15	.	.	PUNCT
inlawrev-2037	131	1	see	see	VERB
inlawrev-2037	131	2	comments	comment	NOUN
inlawrev-2037	131	3	of	of	ADP
inlawrev-2037	131	4	former	former	ADJ
inlawrev-2037	131	5	general	general	ADJ
inlawrev-2037	131	6	counsel	counsel	NOUN
inlawrev-2037	131	7	of	of	ADP
inlawrev-2037	131	8	the	the	DET
inlawrev-2037	131	9	irs	irs	PROPN
inlawrev-2037	131	10	lester	lester	NOUN
inlawrev-2037	131	11	uretz	uretz	ADJ
inlawrev-2037	131	12	in	in	ADP
inlawrev-2037	131	13	uretz	uretz	ADJ
inlawrev-2037	131	14	,	,	PUNCT
inlawrev-2037	131	15	the	the	DET
inlawrev-2037	131	16	freedom	freedom	NOUN
inlawrev-2037	131	17	of	of	ADP
inlawrev-2037	131	18	information	information	NOUN
inlawrev-2037	131	19	act	act	NOUN
inlawrev-2037	131	20	and	and	CCONJ
inlawrev-2037	131	21	the	the	DET
inlawrev-2037	131	22	irs	irs	PROPN
inlawrev-2037	131	23	,	,	PUNCT
inlawrev-2037	131	24	20	20	NUM
inlawrev-2037	131	25	ark	ark	NOUN
inlawrev-2037	131	26	.	.	PUNCT
inlawrev-2037	132	1	l.	l.	PROPN
inlawrev-2037	132	2	rev	rev	PROPN
inlawrev-2037	132	3	.	.	PROPN
inlawrev-2037	132	4	283	283	NUM
inlawrev-2037	132	5	,	,	PUNCT
inlawrev-2037	132	6	288	288	NUM
inlawrev-2037	132	7	(	(	PUNCT
inlawrev-2037	132	8	1967	1967	NUM
inlawrev-2037	132	9	)	)	PUNCT
inlawrev-2037	132	10	.	.	PUNCT
inlawrev-2037	133	1	for	for	ADP
inlawrev-2037	133	2	the	the	DET
inlawrev-2037	133	3	problems	problem	NOUN
inlawrev-2037	133	4	created	create	VERB
inlawrev-2037	133	5	by	by	ADP
inlawrev-2037	133	6	one	one	NUM
inlawrev-2037	133	7	taxpayer	taxpayer	NOUN
inlawrev-2037	133	8	relying	rely	VERB
inlawrev-2037	133	9	on	on	ADP
inlawrev-2037	133	10	private	private	ADJ
inlawrev-2037	133	11	rulings	ruling	NOUN
inlawrev-2037	133	12	issued	issue	VERB
inlawrev-2037	133	13	to	to	ADP
inlawrev-2037	133	14	another	another	PRON
inlawrev-2037	133	15	,	,	PUNCT
inlawrev-2037	133	16	see	see	VERB
inlawrev-2037	133	17	comments	comment	NOUN
inlawrev-2037	133	18	of	of	ADP
inlawrev-2037	133	19	former	former	ADJ
inlawrev-2037	133	20	commissioner	commissioner	NOUN
inlawrev-2037	133	21	caplin	caplin	PROPN
inlawrev-2037	133	22	in	in	ADP
inlawrev-2037	133	23	caplin	caplin	PROPN
inlawrev-2037	133	24	,	,	PUNCT
inlawrev-2037	133	25	taxpayer	taxpayer	NOUN
inlawrev-2037	133	26	rulings	ruling	NOUN
inlawrev-2037	133	27	policy	policy	NOUN
inlawrev-2037	133	28	of	of	ADP
inlawrev-2037	133	29	the	the	DET
inlawrev-2037	133	30	internal	internal	ADJ
inlawrev-2037	133	31	revenue	revenue	NOUN
inlawrev-2037	133	32	service	service	NOUN
inlawrev-2037	133	33	:	:	PUNCT
inlawrev-2037	133	34	a	a	DET
inlawrev-2037	133	35	statement	statement	NOUN
inlawrev-2037	133	36	of	of	ADP
inlawrev-2037	133	37	principles	principle	NOUN
inlawrev-2037	133	38	,	,	PUNCT
inlawrev-2037	133	39	20	20	NUM
inlawrev-2037	133	40	n.y.u	n.y.u	NOUN
inlawrev-2037	133	41	.	.	PUNCT
inlawrev-2037	133	42	inst	inst	NOUN
inlawrev-2037	133	43	,	,	PUNCT
inlawrev-2037	133	44	on	on	ADP
inlawrev-2037	133	45	fed	fed	PROPN
inlawrev-2037	133	46	.	.	PUNCT
inlawrev-2037	134	1	tax	tax	NOUN
inlawrev-2037	134	2	.	.	PUNCT
inlawrev-2037	135	1	1	1	NUM
inlawrev-2037	135	2	,	,	PUNCT
inlawrev-2037	135	3	22	22	NUM
inlawrev-2037	135	4	(	(	PUNCT
inlawrev-2037	135	5	1962	1962	NUM
inlawrev-2037	135	6	)	)	PUNCT
inlawrev-2037	135	7	.	.	PUNCT
inlawrev-2037	136	1	^	^	PUNCT
inlawrev-2037	136	2	°	°	PROPN
inlawrev-2037	136	3	for	for	ADP
inlawrev-2037	136	4	a	a	DET
inlawrev-2037	136	5	case	case	NOUN
inlawrev-2037	136	6	in	in	ADP
inlawrev-2037	136	7	which	which	PRON
inlawrev-2037	136	8	the	the	DET
inlawrev-2037	136	9	service	service	NOUN
inlawrev-2037	136	10	successfully	successfully	ADV
inlawrev-2037	136	11	prevented	prevent	VERB
inlawrev-2037	136	12	disclosure	disclosure	NOUN
inlawrev-2037	136	13	of	of	ADP
inlawrev-2037	136	14	private	private	ADJ
inlawrev-2037	136	15	rulings	ruling	NOUN
inlawrev-2037	136	16	sought	seek	VERB
inlawrev-2037	136	17	under	under	ADP
inlawrev-2037	136	18	both	both	CCONJ
inlawrev-2037	136	19	discovery	discovery	NOUN
inlawrev-2037	136	20	and	and	CCONJ
inlawrev-2037	136	21	the	the	DET
inlawrev-2037	136	22	information	information	NOUN
inlawrev-2037	136	23	act	act	PROPN
inlawrev-2037	136	24	,	,	PUNCT
inlawrev-2037	136	25	see	see	VERB
inlawrev-2037	136	26	shakespeare	shakespeare	PROPN
inlawrev-2037	136	27	co.	co.	PROPN
inlawrev-2037	136	28	v.	v.	PROPN
inlawrev-2037	136	29	united	united	PROPN
inlawrev-2037	136	30	states	states	PROPN
inlawrev-2037	136	31	,	,	PUNCT
inlawrev-2037	136	32	389	389	NUM
inlawrev-2037	136	33	f.2d	f.2d	NOUN
inlawrev-2037	136	34	772	772	NUM
inlawrev-2037	136	35	(	(	PUNCT
inlawrev-2037	136	36	ct	ct	PROPN
inlawrev-2037	136	37	.	.	PROPN
inlawrev-2037	136	38	ci	ci	PROPN
inlawrev-2037	136	39	.	.	PROPN
inlawrev-2037	136	40	1968	1968	NUM
inlawrev-2037	136	41	)	)	PUNCT
inlawrev-2037	136	42	,	,	PUNCT
inlawrev-2037	136	43	cert	cert	NOUN
inlawrev-2037	136	44	,	,	PUNCT
inlawrev-2037	136	45	denied	deny	VERB
inlawrev-2037	136	46	,	,	PUNCT
inlawrev-2037	136	47	1973	1973	NUM
inlawrev-2037	136	48	]	]	PUNCT
inlawrev-2037	136	49	recent	recent	ADJ
inlawrev-2037	136	50	developments	development	NOUN
inlawrev-2037	136	51	421	421	NUM
inlawrev-2037	136	52	the	the	DET
inlawrev-2037	136	53	information	information	NOUN
inlawrev-2037	136	54	act	act	NOUN
inlawrev-2037	136	55	requires	require	VERB
inlawrev-2037	136	56	disclosure	disclosure	NOUN
inlawrev-2037	136	57	of	of	ADP
inlawrev-2037	136	58	"	"	PUNCT
inlawrev-2037	136	59	interpretations	interpretation	NOUN
inlawrev-2037	136	60	.	.	PUNCT
inlawrev-2037	136	61	.	.	PUNCT
inlawrev-2037	136	62	.	.	PUNCT
inlawrev-2037	137	1	adopted	adopt	VERB
inlawrev-2037	137	2	by	by	ADP
inlawrev-2037	137	3	the	the	DET
inlawrev-2037	137	4	agency	agency	NOUN
inlawrev-2037	137	5	.	.	PUNCT
inlawrev-2037	138	1	"^	"^	PUNCT
inlawrev-2037	138	2	'	'	PUNCT
inlawrev-2037	138	3	although	although	SCONJ
inlawrev-2037	138	4	the	the	DET
inlawrev-2037	138	5	service	service	NOUN
inlawrev-2037	138	6	agreed	agree	VERB
inlawrev-2037	138	7	that	that	SCONJ
inlawrev-2037	138	8	private	private	ADJ
inlawrev-2037	138	9	rulings	ruling	NOUN
inlawrev-2037	138	10	are	be	AUX
inlawrev-2037	138	11	"	"	PUNCT
inlawrev-2037	138	12	interpretations,"^^	interpretations,"^^	NOUN
inlawrev-2037	138	13	it	it	PRON
inlawrev-2037	138	14	contended	contend	VERB
inlawrev-2037	138	15	that	that	SCONJ
inlawrev-2037	138	16	"	"	PUNCT
inlawrev-2037	138	17	interpretation	interpretation	NOUN
inlawrev-2037	138	18	"	"	PUNCT
inlawrev-2037	138	19	as	as	SCONJ
inlawrev-2037	138	20	used	use	VERB
inlawrev-2037	138	21	by	by	ADP
inlawrev-2037	138	22	the	the	DET
inlawrev-2037	138	23	act	act	NOUN
inlawrev-2037	138	24	means	mean	VERB
inlawrev-2037	138	25	"	"	PUNCT
inlawrev-2037	138	26	precedent	precedent	NOUN
inlawrev-2037	138	27	.	.	PUNCT
inlawrev-2037	139	1	"^^	"^^	PROPN
inlawrev-2037	139	2	since	since	SCONJ
inlawrev-2037	139	3	no	no	DET
inlawrev-2037	139	4	private	private	ADJ
inlawrev-2037	139	5	ruling	ruling	NOUN
inlawrev-2037	139	6	is	be	AUX
inlawrev-2037	139	7	a	a	DET
inlawrev-2037	139	8	"	"	PUNCT
inlawrev-2037	139	9	precedent,"^	precedent,"^	NOUN
inlawrev-2037	139	10	''	''	PUNCT
inlawrev-2037	139	11	the	the	DET
inlawrev-2037	139	12	service	service	NOUN
inlawrev-2037	139	13	argued	argue	VERB
inlawrev-2037	139	14	,	,	PUNCT
inlawrev-2037	139	15	private	private	ADJ
inlawrev-2037	139	16	rulings	ruling	NOUN
inlawrev-2037	139	17	do	do	AUX
inlawrev-2037	139	18	not	not	PART
inlawrev-2037	139	19	fall	fall	VERB
inlawrev-2037	139	20	within	within	ADP
inlawrev-2037	139	21	the	the	DET
inlawrev-2037	139	22	act	act	NOUN
inlawrev-2037	139	23	.	.	PUNCT
inlawrev-2037	140	1	to	to	PART
inlawrev-2037	140	2	support	support	VERB
inlawrev-2037	140	3	this	this	DET
inlawrev-2037	140	4	narrow	narrow	ADJ
inlawrev-2037	140	5	reading	reading	NOUN
inlawrev-2037	140	6	of	of	ADP
inlawrev-2037	140	7	"	"	PUNCT
inlawrev-2037	140	8	interpretation	interpretation	NOUN
inlawrev-2037	140	9	,	,	PUNCT
inlawrev-2037	140	10	"	"	PUNCT
inlawrev-2037	140	11	the	the	DET
inlawrev-2037	140	12	service	service	NOUN
inlawrev-2037	140	13	relied	rely	VERB
inlawrev-2037	140	14	upon	upon	SCONJ
inlawrev-2037	140	15	the	the	DET
inlawrev-2037	140	16	house	house	PROPN
inlawrev-2037	140	17	report	report	NOUN
inlawrev-2037	140	18	on	on	ADP
inlawrev-2037	140	19	the	the	DET
inlawrev-2037	140	20	information	information	NOUN
inlawrev-2037	140	21	act	act	NOUN
inlawrev-2037	140	22	in	in	ADP
inlawrev-2037	140	23	which	which	PRON
inlawrev-2037	140	24	an	an	DET
inlawrev-2037	140	25	agency	agency	NOUN
inlawrev-2037	140	26	's	's	PART
inlawrev-2037	140	27	"	"	PUNCT
inlawrev-2037	140	28	advisory	advisory	ADJ
inlawrev-2037	140	29	interpretation	interpretation	NOUN
inlawrev-2037	140	30	.	.	PUNCT
inlawrev-2037	140	31	.	.	PUNCT
inlawrev-2037	140	32	.	.	PUNCT
inlawrev-2037	141	1	not	not	PART
inlawrev-2037	141	2	cited	cite	VERB
inlawrev-2037	141	3	or	or	CCONJ
inlawrev-2037	141	4	relied	rely	VERB
inlawrev-2037	141	5	upon	upon	SCONJ
inlawrev-2037	141	6	as	as	SCONJ
inlawrev-2037	141	7	a	a	DET
inlawrev-2037	141	8	precedent	precedent	NOUN
inlawrev-2037	141	9	in	in	ADP
inlawrev-2037	141	10	the	the	DET
inlawrev-2037	141	11	disposition	disposition	NOUN
inlawrev-2037	141	12	of	of	ADP
inlawrev-2037	141	13	other	other	ADJ
inlawrev-2037	141	14	cases"^^	cases"^^	NOUN
inlawrev-2037	141	15	is	be	AUX
inlawrev-2037	141	16	specifically	specifically	ADV
inlawrev-2037	141	17	exempted	exempt	VERB
inlawrev-2037	141	18	from	from	ADP
inlawrev-2037	141	19	the	the	DET
inlawrev-2037	141	20	requirement	requirement	NOUN
inlawrev-2037	141	21	of	of	ADP
inlawrev-2037	141	22	disclosure	disclosure	NOUN
inlawrev-2037	141	23	.	.	PUNCT
inlawrev-2037	142	1	with	with	ADP
inlawrev-2037	142	2	the	the	DET
inlawrev-2037	142	3	statute	statute	NOUN
inlawrev-2037	142	4	clear	clear	ADJ
inlawrev-2037	142	5	on	on	ADP
inlawrev-2037	142	6	its	its	PRON
inlawrev-2037	142	7	face	face	NOUN
inlawrev-2037	142	8	,	,	PUNCT
inlawrev-2037	142	9	the	the	DET
inlawrev-2037	142	10	court	court	NOUN
inlawrev-2037	142	11	was	be	AUX
inlawrev-2037	142	12	reluctant	reluctant	ADJ
inlawrev-2037	142	13	to	to	PART
inlawrev-2037	142	14	examine	examine	VERB
inlawrev-2037	142	15	legislative	legislative	ADJ
inlawrev-2037	142	16	history	history	NOUN
inlawrev-2037	142	17	.	.	PUNCT
inlawrev-2037	143	1	nonetheless	nonetheless	ADV
inlawrev-2037	143	2	,	,	PUNCT
inlawrev-2037	143	3	it	it	PRON
inlawrev-2037	143	4	did	do	AUX
inlawrev-2037	143	5	note	note	VERB
inlawrev-2037	143	6	that	that	SCONJ
inlawrev-2037	143	7	the	the	DET
inlawrev-2037	143	8	senate	senate	PROPN
inlawrev-2037	143	9	report	report	NOUN
inlawrev-2037	143	10	,	,	PUNCT
inlawrev-2037	143	11	^^	^^	PUNCT
inlawrev-2037	143	12	unlike	unlike	ADP
inlawrev-2037	143	13	the	the	DET
inlawrev-2037	143	14	house	house	NOUN
inlawrev-2037	143	15	equivalent	equivalent	NOUN
inlawrev-2037	143	16	,	,	PUNCT
inlawrev-2037	143	17	conformed	conform	VERB
inlawrev-2037	143	18	more	more	ADV
inlawrev-2037	143	19	closely	closely	ADV
inlawrev-2037	143	20	to	to	ADP
inlawrev-2037	143	21	the	the	DET
inlawrev-2037	143	22	act	act	NOUN
inlawrev-2037	143	23	itself	itself	PRON
inlawrev-2037	143	24	and	and	CCONJ
inlawrev-2037	143	25	for	for	ADP
inlawrev-2037	143	26	various	various	ADJ
inlawrev-2037	143	27	reasons	reason	NOUN
inlawrev-2037	143	28	has	have	AUX
inlawrev-2037	143	29	been	be	AUX
inlawrev-2037	143	30	preferred	prefer	VERB
inlawrev-2037	143	31	over	over	ADP
inlawrev-2037	143	32	the	the	DET
inlawrev-2037	143	33	house	house	NOUN
inlawrev-2037	143	34	report.^^	report.^^	PUNCT
inlawrev-2037	143	35	had	have	VERB
inlawrev-2037	143	36	the	the	DET
inlawrev-2037	143	37	service	service	NOUN
inlawrev-2037	143	38	prevailed	prevail	VERB
inlawrev-2037	143	39	in	in	ADP
inlawrev-2037	143	40	its	its	PRON
inlawrev-2037	143	41	argument	argument	NOUN
inlawrev-2037	143	42	that	that	SCONJ
inlawrev-2037	143	43	"	"	PUNCT
inlawrev-2037	143	44	interpretations	interpretation	NOUN
inlawrev-2037	143	45	"	"	PUNCT
inlawrev-2037	143	46	of	of	ADP
inlawrev-2037	143	47	subparagraph	subparagraph	NOUN
inlawrev-2037	143	48	552(a)(2)(b	552(a)(2)(b	NUM
inlawrev-2037	143	49	)	)	PUNCT
inlawrev-2037	143	50	means	mean	VERB
inlawrev-2037	143	51	"	"	PUNCT
inlawrev-2037	143	52	precedents	precedent	NOUN
inlawrev-2037	143	53	,	,	PUNCT
inlawrev-2037	143	54	"	"	PUNCT
inlawrev-2037	143	55	disclosure	disclosure	NOUN
inlawrev-2037	143	56	of	of	ADP
inlawrev-2037	143	57	the	the	DET
inlawrev-2037	143	58	items	item	NOUN
inlawrev-2037	143	59	would	would	AUX
inlawrev-2037	143	60	still	still	ADV
inlawrev-2037	143	61	have	have	AUX
inlawrev-2037	143	62	been	be	AUX
inlawrev-2037	143	63	warranted	warrant	VERB
inlawrev-2037	143	64	.	.	PUNCT
inlawrev-2037	144	1	the	the	DET
inlawrev-2037	144	2	contention	contention	NOUN
inlawrev-2037	144	3	that	that	SCONJ
inlawrev-2037	144	4	rulings	ruling	NOUN
inlawrev-2037	144	5	are	be	AUX
inlawrev-2037	144	6	not	not	PART
inlawrev-2037	144	7	"	"	PUNCT
inlawrev-2037	144	8	precedents	precedent	NOUN
inlawrev-2037	144	9	"	"	PUNCT
inlawrev-2037	144	10	and	and	CCONJ
inlawrev-2037	144	11	are	be	AUX
inlawrev-2037	144	12	not	not	PART
inlawrev-2037	144	13	"	"	PUNCT
inlawrev-2037	144	14	relied	rely	VERB
inlawrev-2037	144	15	upon	upon	SCONJ
inlawrev-2037	144	16	"	"	PUNCT
inlawrev-2037	144	17	in	in	ADP
inlawrev-2037	144	18	future	future	ADJ
inlawrev-2037	144	19	service	service	NOUN
inlawrev-2037	144	20	rulings	ruling	NOUN
inlawrev-2037	144	21	proved	prove	VERB
inlawrev-2037	144	22	unconvincing	unconvincing	ADJ
inlawrev-2037	144	23	.	.	PUNCT
inlawrev-2037	145	1	private	private	ADJ
inlawrev-2037	145	2	rulings	ruling	NOUN
inlawrev-2037	145	3	and	and	CCONJ
inlawrev-2037	145	4	400	400	NUM
inlawrev-2037	145	5	u.s	u.s	PROPN
inlawrev-2037	145	6	.	.	PROPN
inlawrev-2037	145	7	820	820	NUM
inlawrev-2037	145	8	(	(	PUNCT
inlawrev-2037	145	9	1970	1970	NUM
inlawrev-2037	145	10	)	)	PUNCT
inlawrev-2037	145	11	.	.	PUNCT
inlawrev-2037	146	1	it	it	PRON
inlawrev-2037	146	2	should	should	AUX
inlawrev-2037	146	3	be	be	AUX
inlawrev-2037	146	4	noted	note	VERB
inlawrev-2037	146	5	that	that	SCONJ
inlawrev-2037	146	6	the	the	DET
inlawrev-2037	146	7	court	court	NOUN
inlawrev-2037	146	8	of	of	ADP
inlawrev-2037	146	9	claims	claim	NOUN
inlawrev-2037	146	10	had	have	VERB
inlawrev-2037	146	11	no	no	DET
inlawrev-2037	146	12	jurisdiction	jurisdiction	NOUN
inlawrev-2037	146	13	in	in	ADP
inlawrev-2037	146	14	the	the	DET
inlawrev-2037	146	15	first	first	ADJ
inlawrev-2037	146	16	instance	instance	NOUN
inlawrev-2037	146	17	to	to	PART
inlawrev-2037	146	18	rule	rule	VERB
inlawrev-2037	146	19	on	on	ADP
inlawrev-2037	146	20	the	the	DET
inlawrev-2037	146	21	information	information	NOUN
inlawrev-2037	146	22	act	act	NOUN
inlawrev-2037	146	23	since	since	SCONJ
inlawrev-2037	146	24	that	that	DET
inlawrev-2037	146	25	jurisdiction	jurisdiction	NOUN
inlawrev-2037	146	26	is	be	AUX
inlawrev-2037	146	27	expressly	expressly	ADV
inlawrev-2037	146	28	reserved	reserve	VERB
inlawrev-2037	146	29	for	for	ADP
inlawrev-2037	146	30	the	the	DET
inlawrev-2037	146	31	district	district	NOUN
inlawrev-2037	146	32	court	court	NOUN
inlawrev-2037	146	33	.	.	PUNCT
inlawrev-2037	147	1	5	5	NUM
inlawrev-2037	147	2	u.s.c	u.s.c	ADJ
inlawrev-2037	147	3	.	.	PUNCT
inlawrev-2037	148	1	§	§	PROPN
inlawrev-2037	148	2	552(a	552(a	PROPN
inlawrev-2037	148	3	)	)	PUNCT
inlawrev-2037	148	4	(	(	PUNCT
inlawrev-2037	148	5	3	3	X
inlawrev-2037	148	6	)	)	PUNCT
inlawrev-2037	148	7	(	(	PUNCT
inlawrev-2037	148	8	1970	1970	NUM
inlawrev-2037	148	9	)	)	PUNCT
inlawrev-2037	148	10	.	.	PUNCT
inlawrev-2037	149	1	in	in	ADP
inlawrev-2037	149	2	regard	regard	NOUN
inlawrev-2037	149	3	to	to	ADP
inlawrev-2037	149	4	the	the	DET
inlawrev-2037	149	5	discovery	discovery	NOUN
inlawrev-2037	149	6	motions	motion	NOUN
inlawrev-2037	149	7	denied	deny	VERB
inlawrev-2037	149	8	,	,	PUNCT
inlawrev-2037	149	9	the	the	DET
inlawrev-2037	149	10	court	court	NOUN
inlawrev-2037	149	11	of	of	ADP
inlawrev-2037	149	12	claims	claim	NOUN
inlawrev-2037	149	13	still	still	ADV
inlawrev-2037	149	14	requires	require	VERB
inlawrev-2037	149	15	"	"	PUNCT
inlawrev-2037	149	16	good	good	ADJ
inlawrev-2037	149	17	cause	cause	NOUN
inlawrev-2037	149	18	"	"	PUNCT
inlawrev-2037	149	19	before	before	SCONJ
inlawrev-2037	149	20	discovery	discovery	PROPN
inlawrev-2037	149	21	is	be	AUX
inlawrev-2037	149	22	granted	grant	VERB
inlawrev-2037	149	23	.	.	PUNCT
inlawrev-2037	150	1	ct	ct	X
inlawrev-2037	150	2	.	.	PUNCT
inlawrev-2037	150	3	cl	cl	PROPN
inlawrev-2037	150	4	.	.	PUNCT
inlawrev-2037	151	1	r.	r.	PROPN
inlawrev-2037	151	2	71(a	71(a	NUM
inlawrev-2037	151	3	)	)	PUNCT
inlawrev-2037	151	4	.	.	PUNCT
inlawrev-2037	152	1	however	however	ADV
inlawrev-2037	152	2	,	,	PUNCT
inlawrev-2037	152	3	since	since	SCONJ
inlawrev-2037	152	4	1970	1970	NUM
inlawrev-2037	152	5	the	the	DET
inlawrev-2037	152	6	federal	federal	ADJ
inlawrev-2037	152	7	rules	rule	NOUN
inlawrev-2037	152	8	of	of	ADP
inlawrev-2037	152	9	civil	civil	ADJ
inlawrev-2037	152	10	procedure	procedure	NOUN
inlawrev-2037	152	11	have	have	AUX
inlawrev-2037	152	12	eliminated	eliminate	VERB
inlawrev-2037	152	13	this	this	DET
inlawrev-2037	152	14	requirement	requirement	NOUN
inlawrev-2037	152	15	in	in	ADP
inlawrev-2037	152	16	regard	regard	NOUN
inlawrev-2037	152	17	to	to	ADP
inlawrev-2037	152	18	documents	document	NOUN
inlawrev-2037	152	19	and	and	CCONJ
inlawrev-2037	152	20	materials	material	NOUN
inlawrev-2037	152	21	.	.	PUNCT
inlawrev-2037	153	1	fed	fed	PROPN
inlawrev-2037	153	2	.	.	PUNCT
inlawrev-2037	154	1	r.	r.	PROPN
inlawrev-2037	154	2	civ	civ	PROPN
inlawrev-2037	154	3	.	.	PUNCT
inlawrev-2037	155	1	p.	p.	NOUN
inlawrev-2037	155	2	34	34	NUM
inlawrev-2037	155	3	.	.	PUNCT
inlawrev-2037	156	1	see	see	VERB
inlawrev-2037	156	2	generally	generally	ADV
inlawrev-2037	156	3	cvirtiss	cvirtiss	ADJ
inlawrev-2037	156	4	,	,	PUNCT
inlawrev-2037	156	5	taxpayers	taxpayer	NOUN
inlawrev-2037	156	6	discovery	discovery	VERB
inlawrev-2037	156	7	in	in	ADP
inlawrev-2037	156	8	civil	civil	ADJ
inlawrev-2037	156	9	federal	federal	ADJ
inlawrev-2037	156	10	tax	tax	NOUN
inlawrev-2037	156	11	controversies	controversy	NOUN
inlawrev-2037	156	12	,	,	PUNCT
inlawrev-2037	156	13	51	51	NUM
inlawrev-2037	156	14	neb	neb	PROPN
inlawrev-2037	156	15	.	.	PROPN
inlawrev-2037	156	16	l.	l.	PROPN
inlawrev-2037	156	17	rev	rev	PROPN
inlawrev-2037	156	18	.	.	PROPN
inlawrev-2037	156	19	290	290	NUM
inlawrev-2037	156	20	(	(	PUNCT
inlawrev-2037	156	21	1971	1971	NUM
inlawrev-2037	156	22	)	)	PUNCT
inlawrev-2037	156	23	.	.	PUNCT
inlawrev-2037	157	1	^'5	^'5	ADJ
inlawrev-2037	157	2	u.s.c	u.s.c	NOUN
inlawrev-2037	157	3	.	.	PUNCT
inlawrev-2037	158	1	§	§	PROPN
inlawrev-2037	158	2	552(a)(2)(b	552(a)(2)(b	PROPN
inlawrev-2037	158	3	)	)	PUNCT
inlawrev-2037	158	4	(	(	PUNCT
inlawrev-2037	158	5	1970	1970	NUM
inlawrev-2037	158	6	)	)	PUNCT
inlawrev-2037	158	7	.	.	PUNCT
inlawrev-2037	159	1	^^treas	^^treas	PROPN
inlawrev-2037	159	2	.	.	PUNCT
inlawrev-2037	160	1	reg	reg	NOUN
inlawrev-2037	160	2	.	.	PUNCT
inlawrev-2037	161	1	§	§	PROPN
inlawrev-2037	161	2	601.201(a	601.201(a	NUM
inlawrev-2037	161	3	)	)	PUNCT
inlawrev-2037	161	4	(	(	PUNCT
inlawrev-2037	161	5	2	2	NUM
inlawrev-2037	161	6	)	)	PUNCT
inlawrev-2037	161	7	(	(	PUNCT
inlawrev-2037	161	8	1973	1973	NUM
inlawrev-2037	161	9	)	)	PUNCT
inlawrev-2037	161	10	.	.	PUNCT
inlawrev-2037	162	1	^^362	^^362	PROPN
inlawrev-2037	162	2	f.	f.	PROPN
inlawrev-2037	162	3	supp	supp	PROPN
inlawrev-2037	162	4	.	.	PUNCT
inlawrev-2037	163	1	at	at	ADP
inlawrev-2037	163	2	1303	1303	NUM
inlawrev-2037	163	3	.	.	PUNCT
inlawrev-2037	164	1	34	34	NUM
inlawrev-2037	164	2	a	a	DET
inlawrev-2037	164	3	ruling	ruling	NOUN
inlawrev-2037	164	4	issued	issue	VERB
inlawrev-2037	164	5	to	to	ADP
inlawrev-2037	164	6	a	a	DET
inlawrev-2037	164	7	taxpayer	taxpayer	NOUN
inlawrev-2037	164	8	on	on	ADP
inlawrev-2037	164	9	a	a	DET
inlawrev-2037	164	10	particular	particular	ADJ
inlawrev-2037	164	11	transaction	transaction	NOUN
inlawrev-2037	164	12	applies	apply	VERB
inlawrev-2037	164	13	to	to	ADP
inlawrev-2037	164	14	that	that	DET
inlawrev-2037	164	15	transaction	transaction	NOUN
inlawrev-2037	164	16	only	only	ADV
inlawrev-2037	164	17	.	.	PUNCT
inlawrev-2037	165	1	if	if	SCONJ
inlawrev-2037	165	2	the	the	DET
inlawrev-2037	165	3	ruling	ruling	NOUN
inlawrev-2037	165	4	is	be	AUX
inlawrev-2037	165	5	later	later	ADV
inlawrev-2037	165	6	found	find	VERB
inlawrev-2037	165	7	to	to	PART
inlawrev-2037	165	8	be	be	AUX
inlawrev-2037	165	9	in	in	ADP
inlawrev-2037	165	10	error	error	NOUN
inlawrev-2037	165	11	or	or	CCONJ
inlawrev-2037	165	12	no	no	ADV
inlawrev-2037	165	13	longer	long	ADV
inlawrev-2037	165	14	in	in	ADP
inlawrev-2037	165	15	accord	accord	NOUN
inlawrev-2037	165	16	with	with	ADP
inlawrev-2037	165	17	the	the	DET
inlawrev-2037	165	18	position	position	NOUN
inlawrev-2037	165	19	of	of	ADP
inlawrev-2037	165	20	the	the	DET
inlawrev-2037	165	21	service	service	NOUN
inlawrev-2037	165	22	,	,	PUNCT
inlawrev-2037	165	23	it	it	PRON
inlawrev-2037	165	24	will	will	AUX
inlawrev-2037	165	25	afford	afford	VERB
inlawrev-2037	165	26	the	the	DET
inlawrev-2037	165	27	taxpayer	taxpayer	NOUN
inlawrev-2037	165	28	no	no	DET
inlawrev-2037	165	29	protection	protection	NOUN
inlawrev-2037	165	30	with	with	ADP
inlawrev-2037	165	31	respect	respect	NOUN
inlawrev-2037	165	32	to	to	ADP
inlawrev-2037	165	33	a	a	DET
inlawrev-2037	165	34	like	like	ADJ
inlawrev-2037	165	35	transaction	transaction	NOUN
inlawrev-2037	165	36	.	.	PUNCT
inlawrev-2037	165	37	.	.	PUNCT
inlawrev-2037	165	38	.	.	PUNCT
inlawrev-2037	165	39	.	.	PUNCT
inlawrev-2037	166	1	treas	treas	PROPN
inlawrev-2037	166	2	.	.	PUNCT
inlawrev-2037	167	1	reg	reg	PROPN
inlawrev-2037	167	2	.	.	PUNCT
inlawrev-2037	168	1	§	§	PROPN
inlawrev-2037	168	2	601.201(1	601.201(1	NOUN
inlawrev-2037	168	3	)	)	PUNCT
inlawrev-2037	168	4	(	(	PUNCT
inlawrev-2037	168	5	6	6	NUM
inlawrev-2037	168	6	)	)	PUNCT
inlawrev-2037	168	7	(	(	PUNCT
inlawrev-2037	168	8	1973	1973	NUM
inlawrev-2037	168	9	)	)	PUNCT
inlawrev-2037	168	10	.	.	PUNCT
inlawrev-2037	169	1	^^h.r	^^h.r	PROPN
inlawrev-2037	169	2	.	.	PUNCT
inlawrev-2037	170	1	rep	rep	PROPN
inlawrev-2037	170	2	.	.	PROPN
inlawrev-2037	170	3	no	no	PROPN
inlawrev-2037	170	4	.	.	NOUN
inlawrev-2037	170	5	1497	1497	NUM
inlawrev-2037	170	6	,	,	PUNCT
inlawrev-2037	170	7	89th	89th	ADJ
inlawrev-2037	170	8	cong	cong	NOUN
inlawrev-2037	170	9	.	.	PROPN
inlawrev-2037	170	10	,	,	PUNCT
inlawrev-2037	170	11	2d	2d	PROPN
inlawrev-2037	170	12	sess	sess	NOUN
inlawrev-2037	170	13	.	.	PUNCT
inlawrev-2037	171	1	7	7	NUM
inlawrev-2037	171	2	(	(	PUNCT
inlawrev-2037	171	3	1966	1966	NUM
inlawrev-2037	171	4	)	)	PUNCT
inlawrev-2037	171	5	.	.	PUNCT
inlawrev-2037	172	1	3^s	3^s	NUM
inlawrev-2037	172	2	.	.	PUNCT
inlawrev-2037	173	1	rep	rep	PROPN
inlawrev-2037	173	2	.	.	PROPN
inlawrev-2037	173	3	no	no	PROPN
inlawrev-2037	173	4	.	.	NOUN
inlawrev-2037	173	5	813	813	NUM
inlawrev-2037	173	6	,	,	PUNCT
inlawrev-2037	173	7	89th	89th	ADJ
inlawrev-2037	173	8	cong	cong	NOUN
inlawrev-2037	173	9	.	.	PUNCT
inlawrev-2037	173	10	,	,	PUNCT
inlawrev-2037	173	11	1st	1st	ADJ
inlawrev-2037	173	12	sess	sess	NOUN
inlawrev-2037	173	13	.	.	PUNCT
inlawrev-2037	174	1	(	(	PUNCT
inlawrev-2037	174	2	1965	1965	NUM
inlawrev-2037	174	3	)	)	PUNCT
inlawrev-2037	174	4	.	.	PUNCT
inlawrev-2037	175	1	^^getman	^^getman	PROPN
inlawrev-2037	176	1	v.	v.	ADP
inlawrev-2037	176	2	nlrb	nlrb	ADV
inlawrev-2037	176	3	,	,	PUNCT
inlawrev-2037	176	4	450	450	NUM
inlawrev-2037	176	5	f.2d	f.2d	ADP
inlawrev-2037	176	6	670	670	NUM
inlawrev-2037	176	7	,	,	PUNCT
inlawrev-2037	176	8	673	673	NUM
inlawrev-2037	176	9	n.8	n.8	X
inlawrev-2037	176	10	(	(	PUNCT
inlawrev-2037	176	11	d.c	d.c	PROPN
inlawrev-2037	176	12	.	.	PROPN
inlawrev-2037	176	13	cir	cir	PROPN
inlawrev-2037	176	14	.	.	PROPN
inlawrev-2037	176	15	1971	1971	NUM
inlawrev-2037	176	16	)	)	PUNCT
inlawrev-2037	176	17	.	.	PUNCT
inlawrev-2037	177	1	see	see	VERB
inlawrev-2037	177	2	davis	davis	PROPN
inlawrev-2037	177	3	,	,	PUNCT
inlawrev-2037	177	4	sujyra	sujyra	PROPN
inlawrev-2037	177	5	note	note	NOUN
inlawrev-2037	177	6	1	1	NUM
inlawrev-2037	177	7	,	,	PUNCT
inlawrev-2037	177	8	§	§	PROPN
inlawrev-2037	177	9	3a.2	3a.2	NUM
inlawrev-2037	177	10	,	,	PUNCT
inlawrev-2037	177	11	at	at	ADP
inlawrev-2037	177	12	117	117	NUM
inlawrev-2037	177	13	.	.	PUNCT
inlawrev-2037	178	1	422	422	NUM
inlawrev-2037	178	2	indiana	indiana	PROPN
inlawrev-2037	178	3	law	law	PROPN
inlawrev-2037	178	4	review	review	NOUN
inlawrev-2037	179	1	[	[	X
inlawrev-2037	179	2	vol	vol	NOUN
inlawrev-2037	179	3	.	.	PUNCT
inlawrev-2037	179	4	7	7	NUM
inlawrev-2037	179	5	technical	technical	ADJ
inlawrev-2037	179	6	advice	advice	NOUN
inlawrev-2037	179	7	memoranda	memorandum	NOUN
inlawrev-2037	179	8	are	be	AUX
inlawrev-2037	179	9	kept	keep	VERB
inlawrev-2037	179	10	by	by	ADP
inlawrev-2037	179	11	the	the	DET
inlawrev-2037	179	12	service	service	NOUN
inlawrev-2037	179	13	in	in	ADP
inlawrev-2037	179	14	an	an	DET
inlawrev-2037	179	15	alphabetical	alphabetical	ADJ
inlawrev-2037	179	16	file	file	NOUN
inlawrev-2037	179	17	based	base	VERB
inlawrev-2037	179	18	on	on	ADP
inlawrev-2037	179	19	the	the	DET
inlawrev-2037	179	20	taxpayer	taxpayer	NOUN
inlawrev-2037	179	21	's	's	PART
inlawrev-2037	179	22	name	name	NOUN
inlawrev-2037	179	23	and	and	CCONJ
inlawrev-2037	179	24	are	be	AUX
inlawrev-2037	179	25	discarded	discard	VERB
inlawrev-2037	179	26	after	after	ADP
inlawrev-2037	179	27	four	four	NUM
inlawrev-2037	179	28	years.^^	years.^^	NOUN
inlawrev-2037	179	29	but	but	CCONJ
inlawrev-2037	179	30	if	if	SCONJ
inlawrev-2037	179	31	some	some	DET
inlawrev-2037	179	32	rulings	ruling	NOUN
inlawrev-2037	179	33	and	and	CCONJ
inlawrev-2037	179	34	memoranda	memoranda	X
inlawrev-2037	179	35	have	have	VERB
inlawrev-2037	179	36	"	"	PUNCT
inlawrev-2037	179	37	any	any	DET
inlawrev-2037	179	38	significant	significant	ADJ
inlawrev-2037	179	39	future	future	ADJ
inlawrev-2037	179	40	reference	reference	NOUN
inlawrev-2037	179	41	value	value	NOUN
inlawrev-2037	179	42	,	,	PUNCT
inlawrev-2037	179	43	"	"	PUNCT
inlawrev-2037	179	44	^^	^^	CCONJ
inlawrev-2037	179	45	they	they	PRON
inlawrev-2037	179	46	are	be	AUX
inlawrev-2037	179	47	placed	place	VERB
inlawrev-2037	179	48	by	by	ADP
inlawrev-2037	179	49	their	their	PRON
inlawrev-2037	179	50	author	author	NOUN
inlawrev-2037	179	51	in	in	ADP
inlawrev-2037	179	52	a	a	DET
inlawrev-2037	179	53	separate	separate	ADJ
inlawrev-2037	179	54	''	''	PUNCT
inlawrev-2037	179	55	reference	reference	NOUN
inlawrev-2037	179	56	''	''	PUNCT
inlawrev-2037	179	57	file	file	NOUN
inlawrev-2037	179	58	,	,	PUNCT
inlawrev-2037	179	59	vv^hich	vv^hich	PROPN
inlawrev-2037	179	60	,	,	PUNCT
inlawrev-2037	179	61	prior	prior	ADV
inlawrev-2037	179	62	to	to	ADP
inlawrev-2037	179	63	1967	1967	NUM
inlawrev-2037	179	64	,	,	PUNCT
inlawrev-2037	179	65	was	be	AUX
inlawrev-2037	179	66	called	call	VERB
inlawrev-2037	179	67	a	a	DET
inlawrev-2037	179	68	"	"	PUNCT
inlawrev-2037	179	69	precedent	precedent	NOUN
inlawrev-2037	179	70	file	file	NOUN
inlawrev-2037	179	71	.	.	PUNCT
inlawrev-2037	180	1	"^	"^	NOUN
inlawrev-2037	180	2	°	°	PRON
inlawrev-2037	180	3	in	in	ADP
inlawrev-2037	180	4	order	order	NOUN
inlawrev-2037	180	5	to	to	PART
inlawrev-2037	180	6	achieve	achieve	VERB
inlawrev-2037	180	7	efficiency	efficiency	NOUN
inlawrev-2037	180	8	and	and	CCONJ
inlawrev-2037	180	9	uniformity	uniformity	NOUN
inlawrev-2037	180	10	,	,	PUNCT
inlawrev-2037	180	11	such	such	ADJ
inlawrev-2037	180	12	unpublished	unpublished	ADJ
inlawrev-2037	180	13	rulings	ruling	NOUN
inlawrev-2037	180	14	,	,	PUNCT
inlawrev-2037	180	15	indexed	index	VERB
inlawrev-2037	180	16	and	and	CCONJ
inlawrev-2037	180	17	filed	file	VERB
inlawrev-2037	180	18	,	,	PUNCT
inlawrev-2037	180	19	serve	serve	VERB
inlawrev-2037	180	20	as	as	ADP
inlawrev-2037	180	21	persuasive	persuasive	ADJ
inlawrev-2037	180	22	if	if	SCONJ
inlawrev-2037	180	23	not	not	PART
inlawrev-2037	180	24	conclusive	conclusive	ADJ
inlawrev-2037	180	25	authority	authority	NOUN
inlawrev-2037	180	26	for	for	ADP
inlawrev-2037	180	27	service	service	NOUN
inlawrev-2037	180	28	personnel	personnel	NOUN
inlawrev-2037	180	29	assigned	assign	VERB
inlawrev-2037	180	30	to	to	ADP
inlawrev-2037	180	31	the	the	DET
inlawrev-2037	180	32	ruling	rule	VERB
inlawrev-2037	180	33	process.^	process.^	NOUN
inlawrev-2037	180	34	^	^	PUNCT
inlawrev-2037	180	35	despite	despite	SCONJ
inlawrev-2037	180	36	the	the	DET
inlawrev-2037	180	37	claim	claim	NOUN
inlawrev-2037	180	38	that	that	SCONJ
inlawrev-2037	180	39	private	private	ADJ
inlawrev-2037	180	40	rulings	ruling	NOUN
inlawrev-2037	180	41	are	be	AUX
inlawrev-2037	180	42	not	not	PART
inlawrev-2037	180	43	precedent	precedent	NOUN
inlawrev-2037	180	44	,	,	PUNCT
inlawrev-2037	180	45	the	the	DET
inlawrev-2037	180	46	service	service	NOUN
inlawrev-2037	180	47	has	have	AUX
inlawrev-2037	180	48	on	on	ADP
inlawrev-2037	180	49	at	at	ADV
inlawrev-2037	180	50	least	least	ADV
inlawrev-2037	180	51	two	two	NUM
inlawrev-2037	180	52	occasions	occasion	NOUN
inlawrev-2037	180	53	attempted	attempt	VERB
inlawrev-2037	180	54	to	to	PART
inlawrev-2037	180	55	influence	influence	VERB
inlawrev-2037	180	56	litigation	litigation	NOUN
inlawrev-2037	180	57	with	with	ADP
inlawrev-2037	180	58	one	one	NUM
inlawrev-2037	180	59	party	party	NOUN
inlawrev-2037	180	60	by	by	ADP
inlawrev-2037	180	61	introducing	introduce	VERB
inlawrev-2037	180	62	unpublished	unpublished	ADJ
inlawrev-2037	180	63	rulings	ruling	NOUN
inlawrev-2037	180	64	issued	issue	VERB
inlawrev-2037	180	65	to	to	ADP
inlawrev-2037	180	66	other	other	ADJ
inlawrev-2037	180	67	parties	party	NOUN
inlawrev-2037	180	68	but	but	CCONJ
inlawrev-2037	180	69	involving	involve	VERB
inlawrev-2037	180	70	similar	similar	ADJ
inlawrev-2037	180	71	fact	fact	NOUN
inlawrev-2037	180	72	situations.^^	situations.^^	PUNCT
inlawrev-2037	180	73	consequently	consequently	ADV
inlawrev-2037	180	74	,	,	PUNCT
inlawrev-2037	180	75	the	the	DET
inlawrev-2037	180	76	service	service	NOUN
inlawrev-2037	180	77	could	could	AUX
inlawrev-2037	180	78	not	not	PART
inlawrev-2037	180	79	successfully	successfully	ADV
inlawrev-2037	180	80	argue	argue	VERB
inlawrev-2037	180	81	that	that	SCONJ
inlawrev-2037	180	82	such	such	ADJ
inlawrev-2037	180	83	rulings	ruling	NOUN
inlawrev-2037	180	84	in	in	ADP
inlawrev-2037	180	85	no	no	DET
inlawrev-2037	180	86	way	way	NOUN
inlawrev-2037	180	87	serve	serve	VERB
inlawrev-2037	180	88	as	as	ADP
inlawrev-2037	180	89	precedents	precedent	NOUN
inlawrev-2037	180	90	.	.	PUNCT
inlawrev-2037	181	1	having	having	AUX
inlawrev-2037	181	2	decided	decide	VERB
inlawrev-2037	181	3	that	that	SCONJ
inlawrev-2037	181	4	private	private	ADJ
inlawrev-2037	181	5	rulings	ruling	NOUN
inlawrev-2037	181	6	and	and	CCONJ
inlawrev-2037	181	7	technical	technical	ADJ
inlawrev-2037	181	8	advice	advice	NOUN
inlawrev-2037	181	9	memoranda	memoranda	NOUN
inlawrev-2037	181	10	fall	fall	VERB
inlawrev-2037	181	11	within	within	ADP
inlawrev-2037	181	12	the	the	DET
inlawrev-2037	181	13	inclusive	inclusive	ADJ
inlawrev-2037	181	14	section	section	NOUN
inlawrev-2037	181	15	of	of	ADP
inlawrev-2037	181	16	the	the	DET
inlawrev-2037	181	17	act	act	NOUN
inlawrev-2037	181	18	,	,	PUNCT
inlawrev-2037	181	19	judge	judge	PROPN
inlawrev-2037	181	20	robinson	robinson	PROPN
inlawrev-2037	181	21	considered	consider	VERB
inlawrev-2037	181	22	the	the	DET
inlawrev-2037	181	23	more	more	ADV
inlawrev-2037	181	24	difficult	difficult	ADJ
inlawrev-2037	181	25	question	question	NOUN
inlawrev-2037	181	26	of	of	ADP
inlawrev-2037	181	27	whether	whether	SCONJ
inlawrev-2037	181	28	or	or	CCONJ
inlawrev-2037	181	29	not	not	PART
inlawrev-2037	181	30	^^brief	^^brief	NOUN
inlawrev-2037	181	31	for	for	ADP
inlawrev-2037	181	32	defendant	defendant	NOUN
inlawrev-2037	181	33	at	at	ADP
inlawrev-2037	181	34	4	4	NUM
inlawrev-2037	181	35	,	,	PUNCT
inlawrev-2037	181	36	tax	tax	NOUN
inlawrev-2037	181	37	analysts	analyst	NOUN
inlawrev-2037	181	38	&	&	CCONJ
inlawrev-2037	181	39	advocates	advocate	NOUN
inlawrev-2037	181	40	v.	v.	ADP
inlawrev-2037	181	41	internal	internal	ADJ
inlawrev-2037	181	42	revenue	revenue	NOUN
inlawrev-2037	181	43	serv	serv	X
inlawrev-2037	181	44	.	.	PUNCT
inlawrev-2037	182	1	,	,	PUNCT
inlawrev-2037	182	2	362	362	NUM
inlawrev-2037	182	3	f.	f.	PROPN
inlawrev-2037	182	4	supp	supp	PROPN
inlawrev-2037	182	5	.	.	PUNCT
inlawrev-2037	183	1	1298	1298	NUM
inlawrev-2037	183	2	(	(	PUNCT
inlawrev-2037	183	3	d.d.c	d.d.c	PROPN
inlawrev-2037	183	4	.	.	PROPN
inlawrev-2037	183	5	1973	1973	NUM
inlawrev-2037	183	6	)	)	PUNCT
inlawrev-2037	183	7	,	,	PUNCT
inlawrev-2037	183	8	appeal	appeal	NOUN
inlawrev-2037	183	9	docketed	docket	VERB
inlawrev-2037	183	10	,	,	PUNCT
inlawrev-2037	183	11	no	no	INTJ
inlawrev-2037	183	12	.	.	NOUN
inlawrev-2037	184	1	1978	1978	NUM
inlawrev-2037	184	2	,	,	PUNCT
inlawrev-2037	184	3	d.c	d.c	PROPN
inlawrev-2037	184	4	.	.	PROPN
inlawrev-2037	184	5	cir	cir	PROPN
inlawrev-2037	184	6	.	.	PROPN
inlawrev-2037	184	7	,	,	PUNCT
inlawrev-2037	184	8	sept	sept	PROPN
inlawrev-2037	184	9	.	.	PROPN
inlawrev-2037	184	10	11	11	NUM
inlawrev-2037	184	11	,	,	PUNCT
inlawrev-2037	184	12	1973	1973	NUM
inlawrev-2037	184	13	.	.	PUNCT
inlawrev-2037	185	1	^9	^9	PROPN
inlawrev-2037	185	2	/	/	SYM
inlawrev-2037	185	3	d.	d.	NOUN
inlawrev-2037	185	4	at	at	ADP
inlawrev-2037	185	5	5	5	NUM
inlawrev-2037	185	6	.	.	PUNCT
inlawrev-2037	185	7	^	^	SYM
inlawrev-2037	185	8	°	°	PROPN
inlawrev-2037	185	9	/rf	/rf	NOUN
inlawrev-2037	185	10	.	.	PUNCT
inlawrev-2037	186	1	at	at	ADP
inlawrev-2037	186	2	4	4	NUM
inlawrev-2037	186	3	.	.	PUNCT
inlawrev-2037	187	1	"	"	PUNCT
inlawrev-2037	187	2	^'the	^'the	DET
inlawrev-2037	187	3	service	service	NOUN
inlawrev-2037	187	4	admitted	admit	VERB
inlawrev-2037	187	5	that	that	SCONJ
inlawrev-2037	187	6	"	"	PUNCT
inlawrev-2037	187	7	[	[	X
inlawrev-2037	187	8	i]f	i]f	ADP
inlawrev-2037	187	9	the	the	DET
inlawrev-2037	187	10	underlying	underlie	VERB
inlawrev-2037	187	11	authorities	authority	NOUN
inlawrev-2037	187	12	have	have	AUX
inlawrev-2037	187	13	not	not	PART
inlawrev-2037	187	14	changed	change	VERB
inlawrev-2037	187	15	and	and	CCONJ
inlawrev-2037	187	16	the	the	DET
inlawrev-2037	187	17	facts	fact	NOUN
inlawrev-2037	187	18	are	be	AUX
inlawrev-2037	187	19	the	the	DET
inlawrev-2037	187	20	same	same	ADJ
inlawrev-2037	187	21	or	or	CCONJ
inlawrev-2037	187	22	reasonably	reasonably	ADV
inlawrev-2037	187	23	similar	similar	ADJ
inlawrev-2037	187	24	,	,	PUNCT
inlawrev-2037	187	25	a	a	DET
inlawrev-2037	187	26	new	new	ADJ
inlawrev-2037	187	27	ruling	ruling	NOUN
inlawrev-2037	187	28	is	be	AUX
inlawrev-2037	187	29	bound	bind	VERB
inlawrev-2037	187	30	to	to	PART
inlawrev-2037	187	31	hold	hold	VERB
inlawrev-2037	187	32	the	the	DET
inlawrev-2037	187	33	same	same	ADJ
inlawrev-2037	187	34	as	as	ADP
inlawrev-2037	187	35	the	the	DET
inlawrev-2037	187	36	old	old	ADJ
inlawrev-2037	187	37	'	'	PUNCT
inlawrev-2037	187	38	reference	reference	NOUN
inlawrev-2037	187	39	'	'	PUNCT
inlawrev-2037	187	40	ruling	ruling	NOUN
inlawrev-2037	187	41	.	.	PUNCT
inlawrev-2037	187	42	.	.	PUNCT
inlawrev-2037	187	43	.	.	PUNCT
inlawrev-2037	187	44	.	.	PUNCT
inlawrev-2037	187	45	"	"	PUNCT
inlawrev-2037	188	1	i	i	PRON
inlawrev-2037	188	2	d.	d.	PROPN
inlawrev-2037	188	3	at	at	ADP
inlawrev-2037	188	4	6	6	NUM
inlawrev-2037	188	5	.	.	NUM
inlawrev-2037	188	6	^^in	^^in	PUNCT
inlawrev-2037	188	7	united	united	PROPN
inlawrev-2037	188	8	states	states	PROPN
inlawrev-2037	188	9	thermo	thermo	PROPN
inlawrev-2037	188	10	control	control	PROPN
inlawrev-2037	188	11	co.	co.	PROPN
inlawrev-2037	188	12	v.	v.	PROPN
inlawrev-2037	188	13	united	united	PROPN
inlawrev-2037	188	14	states	states	PROPN
inlawrev-2037	188	15	,	,	PUNCT
inlawrev-2037	188	16	372	372	NUM
inlawrev-2037	188	17	f.2d	f.2d	NOUN
inlawrev-2037	188	18	964	964	NUM
inlawrev-2037	188	19	(	(	PUNCT
inlawrev-2037	188	20	ct	ct	PROPN
inlawrev-2037	188	21	.	.	PROPN
inlawrev-2037	188	22	ci	ci	PROPN
inlawrev-2037	188	23	.	.	PROPN
inlawrev-2037	188	24	)	)	PUNCT
inlawrev-2037	188	25	,	,	PUNCT
inlawrev-2037	188	26	cert	cert	NOUN
inlawrev-2037	188	27	,	,	PUNCT
inlawrev-2037	188	28	denied	deny	VERB
inlawrev-2037	188	29	,	,	PUNCT
inlawrev-2037	188	30	389	389	NUM
inlawrev-2037	188	31	u.s	u.s	PROPN
inlawrev-2037	188	32	.	.	PROPN
inlawrev-2037	188	33	839	839	NUM
inlawrev-2037	188	34	(	(	PUNCT
inlawrev-2037	188	35	1967	1967	NUM
inlawrev-2037	188	36	)	)	PUNCT
inlawrev-2037	188	37	,	,	PUNCT
inlawrev-2037	188	38	the	the	DET
inlawrev-2037	188	39	service	service	NOUN
inlawrev-2037	188	40	attempted	attempt	VERB
inlawrev-2037	188	41	to	to	PART
inlawrev-2037	188	42	prevent	prevent	VERB
inlawrev-2037	188	43	an	an	DET
inlawrev-2037	188	44	excise	excise	NOUN
inlawrev-2037	188	45	tax	tax	NOUN
inlawrev-2037	188	46	refund	refund	NOUN
inlawrev-2037	188	47	by	by	ADP
inlawrev-2037	188	48	introducing	introduce	VERB
inlawrev-2037	188	49	,	,	PUNCT
inlawrev-2037	188	50	among	among	ADP
inlawrev-2037	188	51	other	other	ADJ
inlawrev-2037	188	52	evidence	evidence	NOUN
inlawrev-2037	188	53	,	,	PUNCT
inlawrev-2037	188	54	an	an	DET
inlawrev-2037	188	55	affidavit	affidavit	NOUN
inlawrev-2037	188	56	by	by	ADP
inlawrev-2037	188	57	its	its	PRON
inlawrev-2037	188	58	chief	chief	NOUN
inlawrev-2037	188	59	of	of	ADP
inlawrev-2037	188	60	the	the	DET
inlawrev-2037	188	61	excise	excise	NOUN
inlawrev-2037	188	62	tax	tax	NOUN
inlawrev-2037	188	63	branch	branch	NOUN
inlawrev-2037	188	64	"	"	PUNCT
inlawrev-2037	188	65	that	that	SCONJ
inlawrev-2037	188	66	private	private	ADJ
inlawrev-2037	188	67	rulings	ruling	NOUN
inlawrev-2037	188	68	have	have	AUX
inlawrev-2037	188	69	consistently	consistently	ADV
inlawrev-2037	188	70	held	hold	VERB
inlawrev-2037	188	71	that	that	PRON
inlawrev-2037	188	72	truck	truck	NOUN
inlawrev-2037	188	73	and	and	CCONJ
inlawrev-2037	188	74	trailer	trailer	NOUN
inlawrev-2037	188	75	refrigeration	refrigeration	NOUN
inlawrev-2037	188	76	units	unit	NOUN
inlawrev-2037	188	77	were	be	AUX
inlawrev-2037	188	78	subject	subject	ADJ
inlawrev-2037	188	79	to	to	ADP
inlawrev-2037	188	80	the	the	DET
inlawrev-2037	188	81	automotive	automotive	ADJ
inlawrev-2037	188	82	parts	part	NOUN
inlawrev-2037	188	83	and	and	CCONJ
inlawrev-2037	188	84	accessories	accessory	NOUN
inlawrev-2037	188	85	tax	tax	NOUN
inlawrev-2037	188	86	.	.	PUNCT
inlawrev-2037	188	87	"	"	PUNCT
inlawrev-2037	189	1	i	i	PRON
inlawrev-2037	189	2	d.	d.	PROPN
inlawrev-2037	189	3	at	at	ADP
inlawrev-2037	189	4	966	966	NUM
inlawrev-2037	189	5	.	.	PUNCT
inlawrev-2037	190	1	in	in	ADP
inlawrev-2037	190	2	allstate	allstate	PROPN
inlawrev-2037	190	3	ins	ins	PROPN
inlawrev-2037	190	4	.	.	PUNCT
inlawrev-2037	191	1	v.	v.	PROPN
inlawrev-2037	191	2	united	united	PROPN
inlawrev-2037	191	3	states	states	PROPN
inlawrev-2037	191	4	,	,	PUNCT
inlawrev-2037	191	5	329	329	NUM
inlawrev-2037	191	6	f.2d	f.2d	X
inlawrev-2037	191	7	346	346	NUM
inlawrev-2037	191	8	(	(	PUNCT
inlawrev-2037	191	9	7th	7th	ADJ
inlawrev-2037	191	10	cir	cir	NOUN
inlawrev-2037	191	11	.	.	PROPN
inlawrev-2037	191	12	1964	1964	NUM
inlawrev-2037	191	13	)	)	PUNCT
inlawrev-2037	191	14	,	,	PUNCT
inlawrev-2037	191	15	the	the	DET
inlawrev-2037	191	16	service	service	NOUN
inlawrev-2037	191	17	placed	place	VERB
inlawrev-2037	191	18	in	in	ADP
inlawrev-2037	191	19	evidence	evidence	NOUN
inlawrev-2037	191	20	a	a	DET
inlawrev-2037	191	21	number	number	NOUN
inlawrev-2037	191	22	of	of	ADP
inlawrev-2037	191	23	private	private	ADJ
inlawrev-2037	191	24	rulings	ruling	NOUN
inlawrev-2037	191	25	given	give	VERB
inlawrev-2037	191	26	over	over	ADP
inlawrev-2037	191	27	a	a	DET
inlawrev-2037	191	28	twelve	twelve	NUM
inlawrev-2037	191	29	-	-	PUNCT
inlawrev-2037	191	30	year	year	NOUN
inlawrev-2037	191	31	period	period	NOUN
inlawrev-2037	191	32	to	to	PART
inlawrev-2037	191	33	show	show	VERB
inlawrev-2037	191	34	an	an	DET
inlawrev-2037	191	35	unpublished	unpublished	ADJ
inlawrev-2037	191	36	administrative	administrative	ADJ
inlawrev-2037	191	37	practice	practice	NOUN
inlawrev-2037	191	38	,	,	PUNCT
inlawrev-2037	191	39	which	which	DET
inlawrev-2037	191	40	practice	practice	NOUN
inlawrev-2037	191	41	would	would	AUX
inlawrev-2037	191	42	have	have	AUX
inlawrev-2037	191	43	granted	grant	VERB
inlawrev-2037	191	44	the	the	DET
inlawrev-2037	191	45	plaintiff	plaintiff	NOUN
inlawrev-2037	191	46	subsidiary	subsidiary	NOUN
inlawrev-2037	191	47	and	and	CCONJ
inlawrev-2037	191	48	its	its	PRON
inlawrev-2037	191	49	parent	parent	NOUN
inlawrev-2037	191	50	the	the	DET
inlawrev-2037	191	51	right	right	NOUN
inlawrev-2037	191	52	to	to	PART
inlawrev-2037	191	53	file	file	VERB
inlawrev-2037	191	54	a	a	DET
inlawrev-2037	191	55	consolidated	consolidated	ADJ
inlawrev-2037	191	56	return	return	NOUN
inlawrev-2037	191	57	had	have	VERB
inlawrev-2037	191	58	that	that	PRON
inlawrev-2037	191	59	right	right	NOUN
inlawrev-2037	191	60	been	be	AUX
inlawrev-2037	191	61	requested	request	VERB
inlawrev-2037	191	62	.	.	PUNCT
inlawrev-2037	192	1	allstate	allstate	PROPN
inlawrev-2037	192	2	denied	deny	VERB
inlawrev-2037	192	3	the	the	DET
inlawrev-2037	192	4	practice	practice	NOUN
inlawrev-2037	192	5	and	and	CCONJ
inlawrev-2037	192	6	argued	argue	VERB
inlawrev-2037	192	7	that	that	SCONJ
inlawrev-2037	192	8	various	various	ADJ
inlawrev-2037	192	9	provisions	provision	NOUN
inlawrev-2037	192	10	in	in	ADP
inlawrev-2037	192	11	the	the	DET
inlawrev-2037	192	12	regulations	regulation	NOUN
inlawrev-2037	192	13	prevented	prevent	VERB
inlawrev-2037	192	14	a	a	DET
inlawrev-2037	192	15	consolidated	consolidated	ADJ
inlawrev-2037	192	16	return	return	NOUN
inlawrev-2037	192	17	and	and	CCONJ
inlawrev-2037	192	18	that	that	PRON
inlawrev-2037	192	19	thereby	thereby	ADV
inlawrev-2037	192	20	it	it	PRON
inlawrev-2037	192	21	was	be	AUX
inlawrev-2037	192	22	entitled	entitle	VERB
inlawrev-2037	192	23	to	to	ADP
inlawrev-2037	192	24	the	the	DET
inlawrev-2037	192	25	more	more	ADV
inlawrev-2037	192	26	favorable	favorable	ADJ
inlawrev-2037	192	27	alternate	alternate	ADJ
inlawrev-2037	192	28	growth	growth	NOUN
inlawrev-2037	192	29	formula	formula	NOUN
inlawrev-2037	192	30	in	in	ADP
inlawrev-2037	192	31	computing	compute	VERB
inlawrev-2037	192	32	its	its	PRON
inlawrev-2037	192	33	excess	excess	ADJ
inlawrev-2037	192	34	profits	profit	NOUN
inlawrev-2037	192	35	tax	tax	NOUN
inlawrev-2037	192	36	rather	rather	ADV
inlawrev-2037	192	37	than	than	ADP
inlawrev-2037	192	38	the	the	DET
inlawrev-2037	192	39	average	average	ADJ
inlawrev-2037	192	40	general	general	ADJ
inlawrev-2037	192	41	earnings	earning	NOUN
inlawrev-2037	192	42	formula	formula	NOUN
inlawrev-2037	192	43	.	.	PUNCT
inlawrev-2037	193	1	neither	neither	CCONJ
inlawrev-2037	193	2	the	the	DET
inlawrev-2037	193	3	district	district	NOUN
inlawrev-2037	193	4	court	court	NOUN
inlawrev-2037	193	5	nor	nor	CCONJ
inlawrev-2037	193	6	the	the	DET
inlawrev-2037	193	7	court	court	NOUN
inlawrev-2037	193	8	of	of	ADP
inlawrev-2037	193	9	appeals	appeal	NOUN
inlawrev-2037	193	10	relied	rely	VERB
inlawrev-2037	193	11	on	on	ADP
inlawrev-2037	193	12	the	the	DET
inlawrev-2037	193	13	evidence	evidence	NOUN
inlawrev-2037	193	14	of	of	ADP
inlawrev-2037	193	15	the	the	DET
inlawrev-2037	193	16	private	private	ADJ
inlawrev-2037	193	17	rulings	ruling	NOUN
inlawrev-2037	193	18	but	but	CCONJ
inlawrev-2037	193	19	decided	decide	VERB
inlawrev-2037	193	20	the	the	DET
inlawrev-2037	193	21	case	case	NOUN
inlawrev-2037	193	22	,	,	PUNCT
inlawrev-2037	193	23	each	each	PRON
inlawrev-2037	193	24	differently	differently	ADV
inlawrev-2037	193	25	,	,	PUNCT
inlawrev-2037	193	26	in	in	ADP
inlawrev-2037	193	27	light	light	NOUN
inlawrev-2037	193	28	of	of	ADP
inlawrev-2037	193	29	published	publish	VERB
inlawrev-2037	193	30	rulings	ruling	NOUN
inlawrev-2037	193	31	and	and	CCONJ
inlawrev-2037	193	32	regulations	regulation	NOUN
inlawrev-2037	193	33	.	.	PUNCT
inlawrev-2037	194	1	1973	1973	NUM
inlawrev-2037	194	2	]	]	PUNCT
inlawrev-2037	194	3	recent	recent	ADJ
inlawrev-2037	194	4	developments	development	NOUN
inlawrev-2037	194	5	423	423	NUM
inlawrev-2037	194	6	specific	specific	ADJ
inlawrev-2037	194	7	exemptions	exemption	NOUN
inlawrev-2037	194	8	preclude	preclude	VERB
inlawrev-2037	194	9	disclosure	disclosure	NOUN
inlawrev-2037	194	10	.	.	PUNCT
inlawrev-2037	195	1	the	the	DET
inlawrev-2037	195	2	service	service	NOUN
inlawrev-2037	195	3	relied	rely	VERB
inlawrev-2037	195	4	principally	principally	ADV
inlawrev-2037	195	5	on	on	ADP
inlawrev-2037	195	6	the	the	DET
inlawrev-2037	195	7	third^^	third^^	NUM
inlawrev-2037	195	8	and	and	CCONJ
inlawrev-2037	195	9	fourth^^	fourth^^	NOUN
inlawrev-2037	195	10	exemptions	exemption	NOUN
inlawrev-2037	195	11	.	.	PUNCT
inlawrev-2037	196	1	section	section	NOUN
inlawrev-2037	196	2	552(b	552(b	PROPN
inlawrev-2037	196	3	)	)	PUNCT
inlawrev-2037	196	4	(	(	PUNCT
inlawrev-2037	196	5	3	3	X
inlawrev-2037	196	6	)	)	PUNCT
inlawrev-2037	196	7	exempts	exempt	NOUN
inlawrev-2037	196	8	from	from	ADP
inlawrev-2037	196	9	disclosure	disclosure	NOUN
inlawrev-2037	196	10	information	information	NOUN
inlawrev-2037	196	11	already	already	ADV
inlawrev-2037	196	12	required	require	VERB
inlawrev-2037	196	13	to	to	PART
inlawrev-2037	196	14	be	be	AUX
inlawrev-2037	196	15	confidential	confidential	ADJ
inlawrev-2037	196	16	by	by	ADP
inlawrev-2037	196	17	statute.^^	statute.^^	NOUN
inlawrev-2037	196	18	section	section	NOUN
inlawrev-2037	196	19	6103(a	6103(a	NUM
inlawrev-2037	196	20	)	)	PUNCT
inlawrev-2037	197	1	(	(	PUNCT
inlawrev-2037	197	2	1	1	X
inlawrev-2037	197	3	)	)	PUNCT
inlawrev-2037	197	4	of	of	ADP
inlawrev-2037	197	5	the	the	DET
inlawrev-2037	197	6	internal	internal	PROPN
inlawrev-2037	197	7	revenue	revenue	NOUN
inlawrev-2037	197	8	code	code	NOUN
inlawrev-2037	197	9	provides	provide	VERB
inlawrev-2037	197	10	for	for	ADP
inlawrev-2037	197	11	the	the	DET
inlawrev-2037	197	12	confidentiality	confidentiality	NOUN
inlawrev-2037	197	13	of	of	ADP
inlawrev-2037	197	14	''	''	PUNCT
inlawrev-2037	197	15	tax	tax	NOUN
inlawrev-2037	197	16	returns	return	NOUN
inlawrev-2037	197	17	.	.	PUNCT
inlawrev-2037	197	18	"	"	PUNCT
inlawrev-2037	198	1	the	the	DET
inlawrev-2037	198	2	service	service	NOUN
inlawrev-2037	198	3	argued	argue	VERB
inlawrev-2037	198	4	that	that	SCONJ
inlawrev-2037	198	5	rulings	ruling	NOUN
inlawrev-2037	198	6	become	become	VERB
inlawrev-2037	198	7	a	a	DET
inlawrev-2037	198	8	part	part	NOUN
inlawrev-2037	198	9	of	of	ADP
inlawrev-2037	198	10	the	the	DET
inlawrev-2037	198	11	return	return	NOUN
inlawrev-2037	198	12	and	and	CCONJ
inlawrev-2037	198	13	are	be	AUX
inlawrev-2037	198	14	statutorily	statutorily	ADV
inlawrev-2037	198	15	protected	protect	VERB
inlawrev-2037	198	16	from	from	ADP
inlawrev-2037	198	17	disclosure	disclosure	NOUN
inlawrev-2037	198	18	.	.	PUNCT
inlawrev-2037	199	1	"^	"^	PUNCT
inlawrev-2037	199	2	*	*	PUNCT
inlawrev-2037	199	3	the	the	DET
inlawrev-2037	199	4	court	court	NOUN
inlawrev-2037	199	5	correctly	correctly	ADV
inlawrev-2037	199	6	disagreed	disagree	VERB
inlawrev-2037	199	7	v^ith	v^ith	ADP
inlawrev-2037	199	8	the	the	DET
inlawrev-2037	199	9	claim	claim	NOUN
inlawrev-2037	199	10	that	that	SCONJ
inlawrev-2037	199	11	a	a	DET
inlawrev-2037	199	12	ruling	ruling	NOUN
inlawrev-2037	199	13	was	be	AUX
inlawrev-2037	199	14	a	a	DET
inlawrev-2037	199	15	"	"	PUNCT
inlawrev-2037	199	16	return	return	NOUN
inlawrev-2037	199	17	"	"	PUNCT
inlawrev-2037	199	18	v^dthin	v^dthin	DET
inlawrev-2037	199	19	the	the	DET
inlawrev-2037	199	20	meaning	meaning	NOUN
inlawrev-2037	199	21	of	of	ADP
inlawrev-2037	199	22	section	section	NOUN
inlawrev-2037	199	23	6103(a	6103(a	NUM
inlawrev-2037	199	24	)	)	PUNCT
inlawrev-2037	200	1	(	(	PUNCT
inlawrev-2037	200	2	1	1	X
inlawrev-2037	200	3	)	)	PUNCT
inlawrev-2037	200	4	of	of	ADP
inlawrev-2037	200	5	the	the	DET
inlawrev-2037	200	6	code	code	NOUN
inlawrev-2037	200	7	.	.	PUNCT
inlawrev-2037	201	1	the	the	DET
inlawrev-2037	201	2	service	service	NOUN
inlawrev-2037	201	3	never	never	ADV
inlawrev-2037	201	4	knows	know	VERB
inlawrev-2037	201	5	that	that	SCONJ
inlawrev-2037	201	6	a	a	DET
inlawrev-2037	201	7	ruling	ruling	NOUN
inlawrev-2037	201	8	it	it	PRON
inlawrev-2037	201	9	issues	issue	NOUN
inlawrev-2037	201	10	,	,	PUNCT
inlawrev-2037	201	11	even	even	ADV
inlawrev-2037	201	12	if	if	SCONJ
inlawrev-2037	201	13	favorable	favorable	ADJ
inlawrev-2037	201	14	,	,	PUNCT
inlawrev-2037	201	15	will	will	AUX
inlawrev-2037	201	16	be	be	AUX
inlawrev-2037	201	17	acted	act	VERB
inlawrev-2037	201	18	upon	upon	SCONJ
inlawrev-2037	201	19	.	.	PUNCT
inlawrev-2037	202	1	if	if	SCONJ
inlawrev-2037	202	2	not	not	PART
inlawrev-2037	202	3	acted	act	VERB
inlawrev-2037	202	4	upon	upon	SCONJ
inlawrev-2037	202	5	,	,	PUNCT
inlawrev-2037	202	6	the	the	DET
inlawrev-2037	202	7	ruling	ruling	NOUN
inlawrev-2037	202	8	never	never	ADV
inlawrev-2037	202	9	becomes	become	VERB
inlawrev-2037	202	10	a	a	DET
inlawrev-2037	202	11	part	part	NOUN
inlawrev-2037	202	12	of	of	ADP
inlawrev-2037	202	13	a	a	DET
inlawrev-2037	202	14	return	return	NOUN
inlawrev-2037	202	15	nor	nor	CCONJ
inlawrev-2037	202	16	does	do	AUX
inlawrev-2037	202	17	it	it	PRON
inlawrev-2037	202	18	lose	lose	VERB
inlawrev-2037	202	19	whatever	whatever	DET
inlawrev-2037	202	20	significant	significant	ADJ
inlawrev-2037	202	21	precedent	precedent	NOUN
inlawrev-2037	202	22	value	value	NOUN
inlawrev-2037	202	23	it	it	PRON
inlawrev-2037	202	24	had	have	VERB
inlawrev-2037	202	25	.	.	PUNCT
inlawrev-2037	203	1	yet	yet	CCONJ
inlawrev-2037	203	2	the	the	DET
inlawrev-2037	203	3	service	service	NOUN
inlawrev-2037	203	4	could	could	AUX
inlawrev-2037	203	5	not	not	PART
inlawrev-2037	203	6	succeed	succeed	VERB
inlawrev-2037	203	7	in	in	ADP
inlawrev-2037	203	8	maintaining	maintain	VERB
inlawrev-2037	203	9	that	that	SCONJ
inlawrev-2037	203	10	rulings	ruling	NOUN
inlawrev-2037	203	11	were	be	AUX
inlawrev-2037	203	12	ultimately	ultimately	ADV
inlawrev-2037	203	13	disclosable	disclosable	ADJ
inlawrev-2037	203	14	under	under	ADP
inlawrev-2037	203	15	the	the	DET
inlawrev-2037	203	16	information	information	NOUN
inlawrev-2037	203	17	act	act	NOUN
inlawrev-2037	203	18	based	base	VERB
inlawrev-2037	203	19	on	on	ADP
inlawrev-2037	203	20	whether	whether	SCONJ
inlawrev-2037	203	21	or	or	CCONJ
inlawrev-2037	203	22	not	not	PART
inlawrev-2037	203	23	parties	party	NOUN
inlawrev-2037	203	24	acted	act	VERB
inlawrev-2037	203	25	upon	upon	SCONJ
inlawrev-2037	203	26	them	they	PRON
inlawrev-2037	203	27	.	.	PUNCT
inlawrev-2037	204	1	whether	whether	SCONJ
inlawrev-2037	204	2	the	the	DET
inlawrev-2037	204	3	parties	party	NOUN
inlawrev-2037	204	4	act	act	VERB
inlawrev-2037	204	5	upon	upon	SCONJ
inlawrev-2037	204	6	them	they	PRON
inlawrev-2037	204	7	is	be	AUX
inlawrev-2037	204	8	of	of	ADP
inlawrev-2037	204	9	no	no	DET
inlawrev-2037	204	10	significance	significance	NOUN
inlawrev-2037	204	11	when	when	SCONJ
inlawrev-2037	204	12	all	all	PRON
inlawrev-2037	204	13	that	that	DET
inlawrev-2037	204	14	one	one	NOUN
inlawrev-2037	204	15	seeks	seek	VERB
inlawrev-2037	204	16	is	be	AUX
inlawrev-2037	204	17	the	the	DET
inlawrev-2037	204	18	service	service	NOUN
inlawrev-2037	204	19	's	's	PART
inlawrev-2037	204	20	answer	answer	NOUN
inlawrev-2037	204	21	to	to	ADP
inlawrev-2037	204	22	a	a	DET
inlawrev-2037	204	23	hypothetical	hypothetical	ADJ
inlawrev-2037	204	24	problem	problem	NOUN
inlawrev-2037	204	25	.	.	PUNCT
inlawrev-2037	205	1	section	section	NOUN
inlawrev-2037	205	2	552(b	552(b	PROPN
inlawrev-2037	205	3	)	)	PUNCT
inlawrev-2037	205	4	(	(	PUNCT
inlawrev-2037	205	5	4	4	X
inlawrev-2037	205	6	)	)	PUNCT
inlawrev-2037	205	7	exempts	exempt	VERB
inlawrev-2037	205	8	"	"	PUNCT
inlawrev-2037	205	9	trade	trade	NOUN
inlawrev-2037	205	10	secrets	secret	NOUN
inlawrev-2037	205	11	and	and	CCONJ
inlawrev-2037	205	12	commercial	commercial	ADJ
inlawrev-2037	205	13	or	or	CCONJ
inlawrev-2037	205	14	financial	financial	ADJ
inlawrev-2037	205	15	information	information	NOUN
inlawrev-2037	205	16	obtained	obtain	VERB
inlawrev-2037	205	17	from	from	ADP
inlawrev-2037	205	18	a	a	DET
inlawrev-2037	205	19	person	person	NOUN
inlawrev-2037	205	20	and	and	CCONJ
inlawrev-2037	205	21	privileged	privileged	ADJ
inlawrev-2037	205	22	or	or	CCONJ
inlawrev-2037	205	23	^^5	^^5	ADJ
inlawrev-2037	205	24	u.s.c	u.s.c	NOUN
inlawrev-2037	205	25	.	.	PUNCT
inlawrev-2037	206	1	§	§	PROPN
inlawrev-2037	206	2	552(b	552(b	PROPN
inlawrev-2037	206	3	)	)	PUNCT
inlawrev-2037	206	4	(	(	PUNCT
inlawrev-2037	206	5	3	3	X
inlawrev-2037	206	6	)	)	PUNCT
inlawrev-2037	206	7	(	(	PUNCT
inlawrev-2037	206	8	1970	1970	NUM
inlawrev-2037	206	9	)	)	PUNCT
inlawrev-2037	206	10	.	.	PUNCT
inlawrev-2037	207	1	^'id	^'id	PROPN
inlawrev-2037	207	2	.	.	PUNCT
inlawrev-2037	208	1	§	§	PROPN
inlawrev-2037	208	2	552(b	552(b	PROPN
inlawrev-2037	208	3	)	)	PUNCT
inlawrev-2037	208	4	(	(	PUNCT
inlawrev-2037	208	5	4	4	NUM
inlawrev-2037	208	6	)	)	PUNCT
inlawrev-2037	208	7	.	.	PUNCT
inlawrev-2037	209	1	"	"	PUNCT
inlawrev-2037	209	2	•^for	•^for	ADP
inlawrev-2037	209	3	a	a	DET
inlawrev-2037	209	4	list	list	NOUN
inlawrev-2037	209	5	of	of	ADP
inlawrev-2037	209	6	internal	internal	ADJ
inlawrev-2037	209	7	revenue	revenue	NOUN
inlawrev-2037	209	8	code	code	NOUN
inlawrev-2037	209	9	provisions	provision	NOUN
inlawrev-2037	209	10	which	which	PRON
inlawrev-2037	209	11	clearly	clearly	ADV
inlawrev-2037	209	12	fall	fall	VERB
inlawrev-2037	209	13	within	within	ADP
inlawrev-2037	209	14	the	the	DET
inlawrev-2037	209	15	(	(	PUNCT
inlawrev-2037	209	16	b	b	NOUN
inlawrev-2037	209	17	)	)	PUNCT
inlawrev-2037	209	18	(	(	PUNCT
inlawrev-2037	209	19	3	3	X
inlawrev-2037	209	20	)	)	PUNCT
inlawrev-2037	209	21	exemption	exemption	NOUN
inlawrev-2037	209	22	,	,	PUNCT
inlawrev-2037	209	23	see	see	VERB
inlawrev-2037	209	24	schmidt	schmidt	NOUN
inlawrev-2037	209	25	,	,	PUNCT
inlawrev-2037	209	26	freedom	freedom	NOUN
inlawrev-2037	209	27	of	of	ADP
inlawrev-2037	209	28	information	information	NOUN
inlawrev-2037	209	29	act	act	NOUN
inlawrev-2037	209	30	and	and	CCONJ
inlawrev-2037	209	31	the	the	DET
inlawrev-2037	209	32	internal	internal	ADJ
inlawrev-2037	209	33	revenue	revenue	NOUN
inlawrev-2037	209	34	service	service	NOUN
inlawrev-2037	209	35	,	,	PUNCT
inlawrev-2037	209	36	20	20	NUM
inlawrev-2037	209	37	s.	s.	PROPN
inlawrev-2037	209	38	cal	cal	PROPN
inlawrev-2037	209	39	.	.	PUNCT
inlawrev-2037	210	1	tax	tax	NOUN
inlawrev-2037	210	2	.	.	PUNCT
inlawrev-2037	210	3	inst	inst	PROPN
inlawrev-2037	210	4	.	.	PROPN
inlawrev-2037	211	1	79	79	NUM
inlawrev-2037	211	2	,	,	PUNCT
inlawrev-2037	211	3	84	84	NUM
inlawrev-2037	211	4	(	(	PUNCT
inlawrev-2037	211	5	1967	1967	NUM
inlawrev-2037	211	6	)	)	PUNCT
inlawrev-2037	211	7	.	.	PUNCT
inlawrev-2037	212	1	in	in	ADP
inlawrev-2037	212	2	discussingthe	discussingthe	DET
inlawrev-2037	212	3	(	(	PUNCT
inlawrev-2037	212	4	b	b	NOUN
inlawrev-2037	212	5	)	)	PUNCT
inlawrev-2037	212	6	(	(	PUNCT
inlawrev-2037	212	7	3	3	X
inlawrev-2037	212	8	)	)	PUNCT
inlawrev-2037	212	9	exemption	exemption	NOUN
inlawrev-2037	212	10	the	the	DET
inlawrev-2037	212	11	court	court	NOUN
inlawrev-2037	212	12	overlooked	overlook	VERB
inlawrev-2037	212	13	the	the	DET
inlawrev-2037	212	14	application	application	NOUN
inlawrev-2037	212	15	of	of	ADP
inlawrev-2037	212	16	18	18	NUM
inlawrev-2037	212	17	u.s.c	u.s.c	ADJ
inlawrev-2037	212	18	.	.	PUNCT
inlawrev-2037	213	1	§	§	PROPN
inlawrev-2037	213	2	1905	1905	NUM
inlawrev-2037	213	3	(	(	PUNCT
inlawrev-2037	213	4	1970	1970	NUM
inlawrev-2037	213	5	)	)	PUNCT
inlawrev-2037	213	6	.	.	PUNCT
inlawrev-2037	214	1	this	this	DET
inlawrev-2037	214	2	provision	provision	NOUN
inlawrev-2037	214	3	prohibits	prohibit	VERB
inlawrev-2037	214	4	any	any	DET
inlawrev-2037	214	5	united	united	PROPN
inlawrev-2037	214	6	states	states	PROPN
inlawrev-2037	214	7	employee	employee	NOUN
inlawrev-2037	214	8	by	by	ADP
inlawrev-2037	214	9	reason	reason	NOUN
inlawrev-2037	214	10	of	of	ADP
inlawrev-2037	214	11	his	his	PRON
inlawrev-2037	214	12	employment	employment	NOUN
inlawrev-2037	214	13	from	from	ADP
inlawrev-2037	214	14	divulging	divulge	VERB
inlawrev-2037	214	15	"	"	PUNCT
inlawrev-2037	214	16	to	to	ADP
inlawrev-2037	214	17	any	any	DET
inlawrev-2037	214	18	extent	extent	NOUN
inlawrev-2037	214	19	not	not	PART
inlawrev-2037	214	20	authorized	authorize	VERB
inlawrev-2037	214	21	by	by	ADP
inlawrev-2037	214	22	law	law	NOUN
inlawrev-2037	214	23	any	any	DET
inlawrev-2037	214	24	information	information	NOUN
inlawrev-2037	214	25	.	.	PUNCT
inlawrev-2037	214	26	.	.	PUNCT
inlawrev-2037	215	1	.	.	PUNCT
inlawrev-2037	216	1	which	which	PRON
inlawrev-2037	216	2	relates	relate	VERB
inlawrev-2037	216	3	to	to	ADP
inlawrev-2037	216	4	.	.	PUNCT
inlawrev-2037	216	5	.	.	PUNCT
inlawrev-2037	217	1	.	.	PUNCT
inlawrev-2037	218	1	the	the	DET
inlawrev-2037	218	2	identity	identity	NOUN
inlawrev-2037	218	3	,	,	PUNCT
inlawrev-2037	218	4	confidential	confidential	ADJ
inlawrev-2037	218	5	statistical	statistical	ADJ
inlawrev-2037	218	6	data	datum	NOUN
inlawrev-2037	218	7	,	,	PUNCT
inlawrev-2037	218	8	amount	amount	NOUN
inlawrev-2037	218	9	or	or	CCONJ
inlawrev-2037	218	10	source	source	NOUN
inlawrev-2037	218	11	of	of	ADP
inlawrev-2037	218	12	any	any	DET
inlawrev-2037	218	13	income	income	NOUN
inlawrev-2037	218	14	,	,	PUNCT
inlawrev-2037	218	15	profits	profit	NOUN
inlawrev-2037	218	16	,	,	PUNCT
inlawrev-2037	218	17	losses	loss	NOUN
inlawrev-2037	218	18	,	,	PUNCT
inlawrev-2037	218	19	or	or	CCONJ
inlawrev-2037	218	20	expenditures	expenditure	NOUN
inlawrev-2037	218	21	of	of	ADP
inlawrev-2037	218	22	any	any	DET
inlawrev-2037	218	23	person	person	NOUN
inlawrev-2037	218	24	,	,	PUNCT
inlawrev-2037	218	25	firm	firm	NOUN
inlawrev-2037	218	26	,	,	PUNCT
inlawrev-2037	218	27	partnership	partnership	NOUN
inlawrev-2037	218	28	,	,	PUNCT
inlawrev-2037	218	29	corporation	corporation	NOUN
inlawrev-2037	218	30	,	,	PUNCT
inlawrev-2037	218	31	or	or	CCONJ
inlawrev-2037	218	32	association	association	NOUN
inlawrev-2037	218	33	.	.	PUNCT
inlawrev-2037	218	34	.	.	PUNCT
inlawrev-2037	218	35	.	.	PUNCT
inlawrev-2037	218	36	.	.	PUNCT
inlawrev-2037	218	37	"	"	PUNCT
inlawrev-2037	219	1	in	in	ADP
inlawrev-2037	219	2	m.	m.	NOUN
inlawrev-2037	219	3	a.	a.	PROPN
inlawrev-2037	219	4	schapiro	schapiro	PROPN
inlawrev-2037	219	5	&	&	CCONJ
inlawrev-2037	219	6	co.	co.	PROPN
inlawrev-2037	220	1	v.	v.	ADP
inlawrev-2037	220	2	sec	sec	PROPN
inlawrev-2037	220	3	,	,	PUNCT
inlawrev-2037	220	4	339	339	NUM
inlawrev-2037	220	5	f.	f.	PROPN
inlawrev-2037	220	6	supp	supp	PROPN
inlawrev-2037	220	7	.	.	PUNCT
inlawrev-2037	221	1	467	467	NUM
inlawrev-2037	221	2	,	,	PUNCT
inlawrev-2037	221	3	469	469	NUM
inlawrev-2037	221	4	-	-	SYM
inlawrev-2037	221	5	70	70	NUM
inlawrev-2037	221	6	(	(	PUNCT
inlawrev-2037	221	7	d.d.c	d.d.c	PROPN
inlawrev-2037	221	8	.	.	PROPN
inlawrev-2037	221	9	1972	1972	NUM
inlawrev-2037	221	10	)	)	PUNCT
inlawrev-2037	221	11	,	,	PUNCT
inlawrev-2037	221	12	judge	judge	PROPN
inlawrev-2037	221	13	robinson	robinson	PROPN
inlawrev-2037	221	14	had	have	AUX
inlawrev-2037	221	15	earlier	early	ADV
inlawrev-2037	221	16	rejected	reject	VERB
inlawrev-2037	221	17	the	the	DET
inlawrev-2037	221	18	contention	contention	NOUN
inlawrev-2037	221	19	of	of	ADP
inlawrev-2037	221	20	the	the	DET
inlawrev-2037	221	21	sec	sec	PROPN
inlawrev-2037	221	22	that	that	DET
inlawrev-2037	221	23	section	section	NOUN
inlawrev-2037	221	24	1905	1905	NUM
inlawrev-2037	221	25	of	of	ADP
inlawrev-2037	221	26	title	title	NOUN
inlawrev-2037	221	27	18	18	NUM
inlawrev-2037	221	28	was	be	AUX
inlawrev-2037	221	29	included	include	VERB
inlawrev-2037	221	30	within	within	ADP
inlawrev-2037	221	31	the	the	DET
inlawrev-2037	221	32	set	set	NOUN
inlawrev-2037	221	33	of	of	ADP
inlawrev-2037	221	34	statutory	statutory	ADJ
inlawrev-2037	221	35	prohibitions	prohibition	NOUN
inlawrev-2037	221	36	covered	cover	VERB
inlawrev-2037	221	37	by	by	ADP
inlawrev-2037	221	38	the	the	DET
inlawrev-2037	221	39	(	(	PUNCT
inlawrev-2037	221	40	b	b	NOUN
inlawrev-2037	221	41	)	)	PUNCT
inlawrev-2037	221	42	(	(	PUNCT
inlawrev-2037	221	43	3	3	X
inlawrev-2037	221	44	)	)	PUNCT
inlawrev-2037	221	45	exemption	exemption	NOUN
inlawrev-2037	221	46	.	.	PUNCT
inlawrev-2037	222	1	accord	accord	NOUN
inlawrev-2037	222	2	,	,	PUNCT
inlawrev-2037	222	3	grumman	grumman	ADJ
inlawrev-2037	222	4	aircraft	aircraft	PROPN
inlawrev-2037	222	5	eng'r	eng'r	PROPN
inlawrev-2037	222	6	corp	corp	PROPN
inlawrev-2037	222	7	.	.	PROPN
inlawrev-2037	223	1	v.	v.	PROPN
inlawrev-2037	223	2	renegotiation	renegotiation	PROPN
inlawrev-2037	223	3	bd	bd	PROPN
inlawrev-2037	223	4	.	.	PROPN
inlawrev-2037	223	5	,	,	PUNCT
inlawrev-2037	223	6	425	425	NUM
inlawrev-2037	223	7	f.2d	f.2d	NOUN
inlawrev-2037	223	8	578	578	NUM
inlawrev-2037	223	9	,	,	PUNCT
inlawrev-2037	223	10	580	580	NUM
inlawrev-2037	223	11	n.5	n.5	PRON
inlawrev-2037	223	12	(	(	PUNCT
inlawrev-2037	223	13	d.c	d.c	PROPN
inlawrev-2037	223	14	.	.	PROPN
inlawrev-2037	223	15	cir	cir	PROPN
inlawrev-2037	223	16	.	.	PROPN
inlawrev-2037	223	17	1970	1970	NUM
inlawrev-2037	223	18	)	)	PUNCT
inlawrev-2037	223	19	;	;	PUNCT
inlawrev-2037	223	20	california	california	PROPN
inlawrev-2037	223	21	v.	v.	PROPN
inlawrev-2037	223	22	richardson	richardson	PROPN
inlawrev-2037	223	23	,	,	PUNCT
inlawrev-2037	223	24	351	351	NUM
inlawrev-2037	223	25	f.	f.	PROPN
inlawrev-2037	223	26	supp	supp	PROPN
inlawrev-2037	223	27	.	.	PUNCT
inlawrev-2037	224	1	733	733	NUM
inlawrev-2037	224	2	,	,	PUNCT
inlawrev-2037	224	3	735	735	NUM
inlawrev-2037	224	4	(	(	PUNCT
inlawrev-2037	224	5	n.d	n.d	PROPN
inlawrev-2037	224	6	.	.	PROPN
inlawrev-2037	224	7	cal	cal	PROPN
inlawrev-2037	224	8	.	.	PUNCT
inlawrev-2037	224	9	1972	1972	NUM
inlawrev-2037	224	10	)	)	PUNCT
inlawrev-2037	224	11	;	;	PUNCT
inlawrev-2037	224	12	frankel	frankel	PROPN
inlawrev-2037	224	13	v.	v.	PROPN
inlawrev-2037	224	14	sec	sec	PROPN
inlawrev-2037	224	15	,	,	PUNCT
inlawrev-2037	224	16	336	336	NUM
inlawrev-2037	224	17	f.	f.	PROPN
inlawrev-2037	224	18	supp	supp	PROPN
inlawrev-2037	224	19	.	.	PUNCT
inlawrev-2037	225	1	675	675	NUM
inlawrev-2037	225	2	,	,	PUNCT
inlawrev-2037	225	3	67879	67879	NUM
inlawrev-2037	225	4	(	(	PUNCT
inlawrev-2037	225	5	s.d.n.y	s.d.n.y	PROPN
inlawrev-2037	225	6	.	.	PROPN
inlawrev-2037	225	7	1971	1971	NUM
inlawrev-2037	225	8	)	)	PUNCT
inlawrev-2037	225	9	,	,	PUNCT
inlawrev-2037	225	10	rev'd	rev'd	VERB
inlawrev-2037	225	11	on	on	ADP
inlawrev-2037	225	12	other	other	ADJ
inlawrev-2037	225	13	grounds	ground	NOUN
inlawrev-2037	225	14	,	,	PUNCT
inlawrev-2037	225	15	460	460	NUM
inlawrev-2037	225	16	f.2d	f.2d	NOUN
inlawrev-2037	225	17	813	813	NUM
inlawrev-2037	225	18	(	(	PUNCT
inlawrev-2037	225	19	2d	2d	NUM
inlawrev-2037	225	20	cir	cir	NOUN
inlawrev-2037	225	21	.	.	PUNCT
inlawrev-2037	225	22	)	)	PUNCT
inlawrev-2037	225	23	,	,	PUNCT
inlawrev-2037	225	24	cert	cert	NOUN
inlawrev-2037	225	25	,	,	PUNCT
inlawrev-2037	225	26	denied	deny	VERB
inlawrev-2037	225	27	,	,	PUNCT
inlawrev-2037	225	28	409	409	NUM
inlawrev-2037	225	29	u.s	u.s	PROPN
inlawrev-2037	225	30	.	.	PROPN
inlawrev-2037	225	31	889	889	NUM
inlawrev-2037	225	32	(	(	PUNCT
inlawrev-2037	225	33	1972	1972	NUM
inlawrev-2037	225	34	)	)	PUNCT
inlawrev-2037	225	35	.	.	PUNCT
inlawrev-2037	226	1	but	but	CCONJ
inlawrev-2037	226	2	see	see	VERB
inlawrev-2037	226	3	consumers	consumer	NOUN
inlawrev-2037	226	4	union	union	PROPN
inlawrev-2037	226	5	of	of	ADP
inlawrev-2037	226	6	united	united	PROPN
inlawrev-2037	226	7	states	states	PROPN
inlawrev-2037	226	8	,	,	PUNCT
inlawrev-2037	226	9	inc	inc	PROPN
inlawrev-2037	226	10	.	.	PROPN
inlawrev-2037	227	1	v.	v.	PROPN
inlawrev-2037	227	2	veterans	veterans	PROPN
inlawrev-2037	227	3	adm'n	adm'n	PROPN
inlawrev-2037	227	4	,	,	PUNCT
inlawrev-2037	227	5	301	301	NUM
inlawrev-2037	227	6	f.	f.	PROPN
inlawrev-2037	227	7	supp	supp	PROPN
inlawrev-2037	227	8	.	.	PUNCT
inlawrev-2037	228	1	796	796	NUM
inlawrev-2037	228	2	(	(	PUNCT
inlawrev-2037	228	3	s.d.n.y	s.d.n.y	PROPN
inlawrev-2037	228	4	.	.	PROPN
inlawrev-2037	228	5	1969	1969	NUM
inlawrev-2037	228	6	)	)	PUNCT
inlawrev-2037	228	7	,	,	PUNCT
inlawrev-2037	228	8	appeal	appeal	NOUN
inlawrev-2037	228	9	dismissed	dismiss	VERB
inlawrev-2037	228	10	,	,	PUNCT
inlawrev-2037	228	11	436	436	NUM
inlawrev-2037	228	12	f.2d	f.2d	SYM
inlawrev-2037	228	13	1363	1363	NUM
inlawrev-2037	228	14	(	(	PUNCT
inlawrev-2037	228	15	2d	2d	NUM
inlawrev-2037	228	16	cir	cir	NOUN
inlawrev-2037	228	17	.	.	PROPN
inlawrev-2037	228	18	1971	1971	NUM
inlawrev-2037	228	19	)	)	PUNCT
inlawrev-2037	228	20	.	.	PUNCT
inlawrev-2037	229	1	^*in	^*in	PUNCT
inlawrev-2037	230	1	addition	addition	NOUN
inlawrev-2037	230	2	to	to	ADP
inlawrev-2037	230	3	advising	advise	VERB
inlawrev-2037	230	4	the	the	DET
inlawrev-2037	230	5	taxpayer	taxpayer	NOUN
inlawrev-2037	230	6	to	to	PART
inlawrev-2037	230	7	attach	attach	VERB
inlawrev-2037	230	8	the	the	DET
inlawrev-2037	230	9	ruling	ruling	NOUN
inlawrev-2037	230	10	to	to	ADP
inlawrev-2037	230	11	his	his	PRON
inlawrev-2037	230	12	return	return	NOUN
inlawrev-2037	230	13	,	,	PUNCT
inlawrev-2037	230	14	note	note	VERB
inlawrev-2037	230	15	19	19	NUM
inlawrev-2037	230	16	supra	supra	NOUN
inlawrev-2037	230	17	,	,	PUNCT
inlawrev-2037	230	18	the	the	DET
inlawrev-2037	230	19	regulations	regulation	NOUN
inlawrev-2037	230	20	define	define	VERB
inlawrev-2037	230	21	a	a	DET
inlawrev-2037	230	22	"	"	PUNCT
inlawrev-2037	230	23	return	return	NOUN
inlawrev-2037	230	24	"	"	PUNCT
inlawrev-2037	230	25	to	to	PART
inlawrev-2037	230	26	include	include	VERB
inlawrev-2037	230	27	any	any	DET
inlawrev-2037	230	28	"	"	PUNCT
inlawrev-2037	230	29	information	information	NOUN
inlawrev-2037	230	30	returns	return	NOUN
inlawrev-2037	230	31	,	,	PUNCT
inlawrev-2037	230	32	schedules	schedule	NOUN
inlawrev-2037	230	33	,	,	PUNCT
inlawrev-2037	230	34	lists	list	NOUN
inlawrev-2037	230	35	and	and	CCONJ
inlawrev-2037	230	36	other	other	ADJ
inlawrev-2037	230	37	written	write	VERB
inlawrev-2037	230	38	statements	statement	NOUN
inlawrev-2037	230	39	filed	file	VERB
inlawrev-2037	230	40	by	by	ADP
inlawrev-2037	230	41	the	the	DET
inlawrev-2037	230	42	taxpayer	taxpayer	NOUN
inlawrev-2037	230	43	.	.	PUNCT
inlawrev-2037	230	44	.	.	PUNCT
inlawrev-2037	231	1	.	.	PUNCT
inlawrev-2037	232	1	which	which	PRON
inlawrev-2037	232	2	are	be	AUX
inlawrev-2037	232	3	designed	design	VERB
inlawrev-2037	232	4	to	to	PART
inlawrev-2037	232	5	be	be	AUX
inlawrev-2037	232	6	supplemental	supplemental	ADJ
inlawrev-2037	232	7	to	to	ADP
inlawrev-2037	232	8	.	.	PUNCT
inlawrev-2037	232	9	.	.	PUNCT
inlawrev-2037	233	1	.	.	PUNCT
inlawrev-2037	234	1	the	the	DET
inlawrev-2037	234	2	return	return	NOUN
inlawrev-2037	234	3	.	.	PUNCT
inlawrev-2037	234	4	"	"	PUNCT
inlawrev-2037	235	1	treas	treas	PROPN
inlawrev-2037	235	2	.	.	PUNCT
inlawrev-2037	236	1	reg	reg	PROPN
inlawrev-2037	236	2	.	.	PUNCT
inlawrev-2037	237	1	§	§	NOUN
inlawrev-2037	237	2	301	301	NUM
inlawrev-2037	237	3	-	-	PUNCT
inlawrev-2037	237	4	6103(a)-l(a)(3	6103(a)-l(a)(3	NUM
inlawrev-2037	237	5	)	)	PUNCT
inlawrev-2037	237	6	(	(	PUNCT
inlawrev-2037	237	7	1973	1973	NUM
inlawrev-2037	237	8	)	)	PUNCT
inlawrev-2037	237	9	.	.	PUNCT
inlawrev-2037	238	1	424	424	NUM
inlawrev-2037	238	2	indiana	indiana	PROPN
inlawrev-2037	238	3	law	law	PROPN
inlawrev-2037	238	4	review	review	NOUN
inlawrev-2037	238	5	[	[	X
inlawrev-2037	238	6	vol	vol	NOUN
inlawrev-2037	238	7	.	.	PUNCT
inlawrev-2037	238	8	7	7	NUM
inlawrev-2037	238	9	confidential	confidential	ADJ
inlawrev-2037	238	10	.	.	PUNCT
inlawrev-2037	239	1	"^^	"^^	PROPN
inlawrev-2037	239	2	undoubtedly	undoubtedly	ADV
inlawrev-2037	239	3	,	,	PUNCT
inlawrev-2037	239	4	private	private	ADJ
inlawrev-2037	239	5	letter	letter	NOUN
inlawrev-2037	239	6	rulings	ruling	NOUN
inlawrev-2037	239	7	and	and	CCONJ
inlawrev-2037	239	8	technical	technical	ADJ
inlawrev-2037	239	9	advice	advice	NOUN
inlawrev-2037	239	10	memoranda	memorandum	NOUN
inlawrev-2037	239	11	contain	contain	VERB
inlawrev-2037	239	12	"	"	PUNCT
inlawrev-2037	239	13	commercial	commercial	ADJ
inlawrev-2037	239	14	and	and	CCONJ
inlawrev-2037	239	15	financial	financial	ADJ
inlawrev-2037	239	16	information	information	NOUN
inlawrev-2037	239	17	obtained	obtain	VERB
inlawrev-2037	239	18	from	from	ADP
inlawrev-2037	239	19	a	a	DET
inlawrev-2037	239	20	person	person	NOUN
inlawrev-2037	239	21	.	.	PUNCT
inlawrev-2037	240	1	"^	"^	NOUN
inlawrev-2037	241	1	°	°	NOUN
inlawrev-2037	241	2	the	the	DET
inlawrev-2037	241	3	service	service	NOUN
inlawrev-2037	241	4	contended	contend	VERB
inlawrev-2037	241	5	that	that	SCONJ
inlawrev-2037	241	6	such	such	ADJ
inlawrev-2037	241	7	information	information	NOUN
inlawrev-2037	241	8	is	be	AUX
inlawrev-2037	241	9	submitted	submit	VERB
inlawrev-2037	241	10	in	in	ADP
inlawrev-2037	241	11	confidence	confidence	NOUN
inlawrev-2037	241	12	and	and	CCONJ
inlawrev-2037	241	13	hence	hence	ADV
inlawrev-2037	241	14	falls	fall	VERB
inlawrev-2037	241	15	vt^ithin	vt^ithin	ADP
inlawrev-2037	241	16	the	the	DET
inlawrev-2037	241	17	additional	additional	ADJ
inlawrev-2037	241	18	requirement	requirement	NOUN
inlawrev-2037	241	19	of	of	ADP
inlawrev-2037	241	20	being	be	AUX
inlawrev-2037	241	21	"	"	PUNCT
inlawrev-2037	241	22	privileged	privileged	ADJ
inlawrev-2037	241	23	or	or	CCONJ
inlawrev-2037	241	24	confidential	confidential	ADJ
inlawrev-2037	241	25	.	.	PUNCT
inlawrev-2037	241	26	"	"	PUNCT
inlawrev-2037	242	1	the	the	DET
inlawrev-2037	242	2	court	court	NOUN
inlawrev-2037	242	3	disagreed	disagree	VERB
inlawrev-2037	242	4	.	.	PUNCT
inlawrev-2037	243	1	relying	rely	VERB
inlawrev-2037	243	2	on	on	ADP
inlawrev-2037	243	3	fisher	fisher	PROPN
inlawrev-2037	243	4	v.	v.	PROPN
inlawrev-2037	243	5	renegotiation	renegotiation	PROPN
inlawrev-2037	243	6	board	board	PROPN
inlawrev-2037	243	7	,	,	PUNCT
inlawrev-2037	243	8	*	*	PUNCT
inlawrev-2037	243	9	''	''	PUNCT
inlawrev-2037	243	10	the	the	DET
inlawrev-2037	243	11	court	court	NOUN
inlawrev-2037	243	12	held	hold	VERB
inlawrev-2037	243	13	that	that	SCONJ
inlawrev-2037	243	14	"	"	PUNCT
inlawrev-2037	243	15	confidential	confidential	ADJ
inlawrev-2037	243	16	or	or	CCONJ
inlawrev-2037	243	17	privileged	privileged	ADJ
inlawrev-2037	243	18	"	"	PUNCT
inlawrev-2037	243	19	information	information	NOUN
inlawrev-2037	243	20	w^ithin	w^ithin	ADP
inlawrev-2037	243	21	the	the	DET
inlawrev-2037	243	22	(	(	PUNCT
inlawrev-2037	243	23	b	b	NOUN
inlawrev-2037	243	24	)	)	PUNCT
inlawrev-2037	243	25	(	(	PUNCT
inlawrev-2037	243	26	4	4	X
inlawrev-2037	243	27	)	)	PUNCT
inlawrev-2037	243	28	exemption	exemption	NOUN
inlawrev-2037	243	29	must	must	AUX
inlawrev-2037	243	30	be	be	AUX
inlawrev-2037	243	31	"	"	PUNCT
inlawrev-2037	243	32	independently	independently	ADV
inlawrev-2037	243	33	confidential	confidential	ADJ
inlawrev-2037	243	34	"	"	PUNCT
inlawrev-2037	243	35	or	or	CCONJ
inlawrev-2037	243	36	"	"	PUNCT
inlawrev-2037	243	37	not	not	PART
inlawrev-2037	243	38	otherwise	otherwise	ADV
inlawrev-2037	243	39	subject	subject	ADJ
inlawrev-2037	243	40	to	to	ADP
inlawrev-2037	243	41	public	public	ADJ
inlawrev-2037	243	42	disclosure	disclosure	NOUN
inlawrev-2037	243	43	.	.	PUNCT
inlawrev-2037	244	1	"^	"^	PUNCT
inlawrev-2037	244	2	°	°	ADP
inlawrev-2037	244	3	this	this	PRON
inlawrev-2037	244	4	was	be	AUX
inlawrev-2037	244	5	not	not	PART
inlawrev-2037	244	6	satisfied	satisfied	ADJ
inlawrev-2037	244	7	,	,	PUNCT
inlawrev-2037	244	8	according	accord	VERB
inlawrev-2037	244	9	to	to	ADP
inlawrev-2037	244	10	judge	judge	PROPN
inlawrev-2037	244	11	robinson	robinson	PROPN
inlawrev-2037	244	12	,	,	PUNCT
inlawrev-2037	244	13	by	by	ADP
inlawrev-2037	244	14	an	an	DET
inlawrev-2037	244	15	agency	agency	NOUN
inlawrev-2037	244	16	promise	promise	NOUN
inlawrev-2037	244	17	that	that	SCONJ
inlawrev-2037	244	18	material	material	NOUN
inlawrev-2037	244	19	would	would	AUX
inlawrev-2037	244	20	be	be	AUX
inlawrev-2037	244	21	kept	keep	VERB
inlawrev-2037	244	22	confidential.^	confidential.^	ADV
inlawrev-2037	244	23	'	'	PUNCT
inlawrev-2037	244	24	the	the	DET
inlawrev-2037	244	25	fact	fact	NOUN
inlawrev-2037	244	26	that	that	SCONJ
inlawrev-2037	244	27	a	a	DET
inlawrev-2037	244	28	party	party	NOUN
inlawrev-2037	244	29	might	might	AUX
inlawrev-2037	244	30	justifiably	justifiably	ADV
inlawrev-2037	244	31	rely	rely	VERB
inlawrev-2037	244	32	on	on	ADP
inlawrev-2037	244	33	such	such	DET
inlawrev-2037	244	34	a	a	DET
inlawrev-2037	244	35	promise	promise	NOUN
inlawrev-2037	244	36	was	be	AUX
inlawrev-2037	244	37	not	not	PART
inlawrev-2037	244	38	considered	consider	VERB
inlawrev-2037	244	39	by	by	ADP
inlawrev-2037	244	40	the	the	DET
inlawrev-2037	244	41	court	court	NOUN
inlawrev-2037	244	42	.	.	PUNCT
inlawrev-2037	245	1	judge	judge	PROPN
inlawrev-2037	245	2	robinson	robinson	PROPN
inlawrev-2037	245	3	failed	fail	VERB
inlawrev-2037	245	4	to	to	PART
inlawrev-2037	245	5	mention	mention	VERB
inlawrev-2037	245	6	any	any	PRON
inlawrev-2037	245	7	of	of	ADP
inlawrev-2037	245	8	the	the	DET
inlawrev-2037	245	9	cases	case	NOUN
inlawrev-2037	245	10	in	in	ADP
inlawrev-2037	245	11	which	which	PRON
inlawrev-2037	245	12	the	the	DET
inlawrev-2037	245	13	basis	basis	NOUN
inlawrev-2037	245	14	of	of	ADP
inlawrev-2037	245	15	confidentiality	confidentiality	NOUN
inlawrev-2037	245	16	for	for	ADP
inlawrev-2037	245	17	the	the	DET
inlawrev-2037	245	18	(	(	PUNCT
inlawrev-2037	245	19	b	b	NOUN
inlawrev-2037	245	20	)	)	PUNCT
inlawrev-2037	245	21	(	(	PUNCT
inlawrev-2037	245	22	4	4	X
inlawrev-2037	245	23	)	)	PUNCT
inlawrev-2037	245	24	exemption	exemption	NOUN
inlawrev-2037	245	25	was	be	AUX
inlawrev-2037	245	26	either	either	CCONJ
inlawrev-2037	245	27	^^for	^^for	ADP
inlawrev-2037	245	28	a	a	DET
inlawrev-2037	245	29	comprehensive	comprehensive	ADJ
inlawrev-2037	245	30	discussion	discussion	NOUN
inlawrev-2037	245	31	of	of	ADP
inlawrev-2037	245	32	the	the	DET
inlawrev-2037	245	33	fourth	fourth	ADJ
inlawrev-2037	245	34	exemption	exemption	NOUN
inlawrev-2037	245	35	,	,	PUNCT
inlawrev-2037	245	36	see	see	VERB
inlawrev-2037	245	37	davis	davis	PROPN
inlawrev-2037	245	38	,	,	PUNCT
inlawrev-2037	245	39	supra	supra	PROPN
inlawrev-2037	245	40	note	note	PROPN
inlawrev-2037	245	41	1	1	NUM
inlawrev-2037	245	42	,	,	PUNCT
inlawrev-2037	245	43	§	§	PROPN
inlawrev-2037	245	44	3a.19	3a.19	NUM
inlawrev-2037	245	45	.	.	PUNCT
inlawrev-2037	245	46	''	''	PUNCT
inlawrev-2037	246	1	^"obtained	^"obtaine	VERB
inlawrev-2037	246	2	from	from	ADP
inlawrev-2037	246	3	a	a	DET
inlawrev-2037	246	4	person	person	NOUN
inlawrev-2037	246	5	"	"	PUNCT
inlawrev-2037	246	6	in	in	ADP
inlawrev-2037	246	7	paragraph	paragraph	NOUN
inlawrev-2037	246	8	552(b)(4	552(b)(4	NUM
inlawrev-2037	246	9	)	)	PUNCT
inlawrev-2037	246	10	does	do	AUX
inlawrev-2037	246	11	not	not	PART
inlawrev-2037	246	12	include	include	VERB
inlawrev-2037	246	13	a	a	DET
inlawrev-2037	246	14	person	person	NOUN
inlawrev-2037	246	15	within	within	ADP
inlawrev-2037	246	16	the	the	DET
inlawrev-2037	246	17	government	government	NOUN
inlawrev-2037	246	18	.	.	PUNCT
inlawrev-2037	247	1	benson	benson	PROPN
inlawrev-2037	247	2	v.	v.	PROPN
inlawrev-2037	247	3	general	general	PROPN
inlawrev-2037	247	4	serv	serv	PROPN
inlawrev-2037	247	5	.	.	PUNCT
inlawrev-2037	247	6	adm'n	adm'n	NOUN
inlawrev-2037	247	7	,	,	PUNCT
inlawrev-2037	247	8	289	289	NUM
inlawrev-2037	247	9	f.	f.	PROPN
inlawrev-2037	247	10	supp	supp	PROPN
inlawrev-2037	247	11	.	.	PUNCT
inlawrev-2037	248	1	590	590	NUM
inlawrev-2037	248	2	,	,	PUNCT
inlawrev-2037	248	3	594	594	NUM
inlawrev-2037	248	4	(	(	PUNCT
inlawrev-2037	248	5	w.d	w.d	PROPN
inlawrev-2037	248	6	.	.	PROPN
inlawrev-2037	248	7	wash	wash	PROPN
inlawrev-2037	248	8	.	.	PUNCT
inlawrev-2037	248	9	)	)	PUNCT
inlawrev-2037	248	10	,	,	PUNCT
inlawrev-2037	248	11	affd	affd	PROPN
inlawrev-2037	248	12	,	,	PUNCT
inlawrev-2037	248	13	415	415	NUM
inlawrev-2037	248	14	f.2d	f.2d	NOUN
inlawrev-2037	248	15	878	878	NUM
inlawrev-2037	248	16	(	(	PUNCT
inlawrev-2037	248	17	9th	9th	ADJ
inlawrev-2037	248	18	cir	cir	NOUN
inlawrev-2037	248	19	.	.	PROPN
inlawrev-2037	248	20	1969	1969	NUM
inlawrev-2037	248	21	)	)	PUNCT
inlawrev-2037	248	22	;	;	PUNCT
inlawrev-2037	248	23	consumers	consumer	NOUN
inlawrev-2037	248	24	union	union	PROPN
inlawrev-2037	248	25	of	of	ADP
inlawrev-2037	248	26	united	united	PROPN
inlawrev-2037	248	27	states	states	PROPN
inlawrev-2037	248	28	,	,	PUNCT
inlawrev-2037	248	29	inc	inc	PROPN
inlawrev-2037	248	30	.	.	PROPN
inlawrev-2037	248	31	v.	v.	PROPN
inlawrev-2037	248	32	veterans	veterans	PROPN
inlawrev-2037	248	33	adm'n	adm'n	PROPN
inlawrev-2037	248	34	,	,	PUNCT
inlawrev-2037	248	35	301	301	NUM
inlawrev-2037	248	36	f.	f.	PROPN
inlawrev-2037	248	37	supp	supp	PROPN
inlawrev-2037	248	38	.	.	PUNCT
inlawrev-2037	249	1	796	796	NUM
inlawrev-2037	249	2	,	,	PUNCT
inlawrev-2037	249	3	803	803	NUM
inlawrev-2037	249	4	(	(	PUNCT
inlawrev-2037	249	5	s.d.n.y	s.d.n.y	PROPN
inlawrev-2037	249	6	.	.	PROPN
inlawrev-2037	249	7	1969	1969	NUM
inlawrev-2037	249	8	)	)	PUNCT
inlawrev-2037	249	9	,	,	PUNCT
inlawrev-2037	249	10	appeal	appeal	NOUN
inlawrev-2037	249	11	dismissed	dismiss	VERB
inlawrev-2037	249	12	,	,	PUNCT
inlawrev-2037	249	13	436	436	NUM
inlawrev-2037	249	14	f.2d	f.2d	SYM
inlawrev-2037	249	15	1363	1363	NUM
inlawrev-2037	249	16	(	(	PUNCT
inlawrev-2037	249	17	2d	2d	NUM
inlawrev-2037	249	18	cir	cir	NOUN
inlawrev-2037	249	19	.	.	PROPN
inlawrev-2037	249	20	1971	1971	NUM
inlawrev-2037	249	21	)	)	PUNCT
inlawrev-2037	249	22	.	.	PUNCT
inlawrev-2037	250	1	^m73	^m73	PROPN
inlawrev-2037	250	2	f.2d	f.2d	PUNCT
inlawrev-2037	250	3	109	109	NUM
inlawrev-2037	250	4	(	(	PUNCT
inlawrev-2037	250	5	d.c	d.c	PROPN
inlawrev-2037	250	6	.	.	PROPN
inlawrev-2037	250	7	cir	cir	PROPN
inlawrev-2037	250	8	.	.	PROPN
inlawrev-2037	250	9	1972	1972	NUM
inlawrev-2037	250	10	)	)	PUNCT
inlawrev-2037	250	11	.	.	PUNCT
inlawrev-2037	251	1	the	the	DET
inlawrev-2037	251	2	court	court	NOUN
inlawrev-2037	251	3	's	's	PART
inlawrev-2037	251	4	reliance	reliance	NOUN
inlawrev-2037	251	5	on	on	ADP
inlawrev-2037	251	6	fisher	fisher	PROPN
inlawrev-2037	251	7	was	be	AUX
inlawrev-2037	251	8	ill	ill	ADV
inlawrev-2037	251	9	-	-	PUNCT
inlawrev-2037	251	10	founded	found	VERB
inlawrev-2037	251	11	because	because	SCONJ
inlawrev-2037	251	12	fishes	fish	NOUN
inlawrev-2037	251	13	'	'	PART
inlawrev-2037	251	14	did	do	AUX
inlawrev-2037	251	15	not	not	PART
inlawrev-2037	251	16	concern	concern	VERB
inlawrev-2037	251	17	the	the	DET
inlawrev-2037	251	18	standard	standard	NOUN
inlawrev-2037	251	19	of	of	ADP
inlawrev-2037	251	20	confidentiality	confidentiality	NOUN
inlawrev-2037	251	21	for	for	ADP
inlawrev-2037	251	22	the	the	DET
inlawrev-2037	251	23	(	(	PUNCT
inlawrev-2037	251	24	b	b	NOUN
inlawrev-2037	251	25	)	)	PUNCT
inlawrev-2037	251	26	(	(	PUNCT
inlawrev-2037	251	27	4	4	X
inlawrev-2037	251	28	)	)	PUNCT
inlawrev-2037	251	29	exemption	exemption	NOUN
inlawrev-2037	251	30	.	.	PUNCT
inlawrev-2037	252	1	rather	rather	ADV
inlawrev-2037	252	2	,	,	PUNCT
inlawrev-2037	252	3	in	in	ADP
inlawrev-2037	252	4	fisher	fisher	PROPN
inlawrev-2037	252	5	the	the	DET
inlawrev-2037	252	6	court	court	NOUN
inlawrev-2037	252	7	of	of	ADP
inlawrev-2037	252	8	appeals	appeal	NOUN
inlawrev-2037	252	9	was	be	AUX
inlawrev-2037	252	10	concerned	concern	VERB
inlawrev-2037	252	11	with	with	ADP
inlawrev-2037	252	12	the	the	DET
inlawrev-2037	252	13	justification	justification	NOUN
inlawrev-2037	252	14	for	for	ADP
inlawrev-2037	252	15	deleting	delete	VERB
inlawrev-2037	252	16	identifying	identify	VERB
inlawrev-2037	252	17	details	detail	NOUN
inlawrev-2037	252	18	from	from	ADP
inlawrev-2037	252	19	material	material	NOUN
inlawrev-2037	252	20	that	that	PRON
inlawrev-2037	252	21	fell	fall	VERB
inlawrev-2037	252	22	within	within	ADP
inlawrev-2037	252	23	the	the	DET
inlawrev-2037	252	24	inclusive	inclusive	ADJ
inlawrev-2037	252	25	section	section	NOUN
inlawrev-2037	252	26	of	of	ADP
inlawrev-2037	252	27	the	the	DET
inlawrev-2037	252	28	act	act	NOUN
inlawrev-2037	252	29	.	.	PUNCT
inlawrev-2037	253	1	see	see	VERB
inlawrev-2037	253	2	5	5	NUM
inlawrev-2037	253	3	u.s.c	u.s.c	ADJ
inlawrev-2037	253	4	.	.	PUNCT
inlawrev-2037	254	1	§	§	PROPN
inlawrev-2037	254	2	552(a	552(a	PROPN
inlawrev-2037	254	3	)	)	PUNCT
inlawrev-2037	254	4	(	(	PUNCT
inlawrev-2037	254	5	2	2	NUM
inlawrev-2037	254	6	)	)	PUNCT
inlawrev-2037	254	7	(	(	PUNCT
inlawrev-2037	254	8	c	c	X
inlawrev-2037	254	9	)	)	PUNCT
inlawrev-2037	254	10	(	(	PUNCT
inlawrev-2037	254	11	1970	1970	NUM
inlawrev-2037	254	12	)	)	PUNCT
inlawrev-2037	254	13	.	.	PUNCT
inlawrev-2037	255	1	fisher	fisher	PROPN
inlawrev-2037	255	2	held	hold	VERB
inlawrev-2037	255	3	that	that	DET
inlawrev-2037	255	4	deletion	deletion	NOUN
inlawrev-2037	255	5	was	be	AUX
inlawrev-2037	255	6	not	not	PART
inlawrev-2037	255	7	proper	proper	ADJ
inlawrev-2037	255	8	for	for	ADP
inlawrev-2037	255	9	all	all	DET
inlawrev-2037	255	10	material	material	NOUN
inlawrev-2037	255	11	that	that	PRON
inlawrev-2037	255	12	was	be	AUX
inlawrev-2037	255	13	"	"	PUNCT
inlawrev-2037	255	14	submitted	submit	VERB
inlawrev-2037	255	15	in	in	ADP
inlawrev-2037	255	16	confidence	confidence	NOUN
inlawrev-2037	255	17	"	"	PUNCT
inlawrev-2037	255	18	but	but	CCONJ
inlawrev-2037	255	19	only	only	ADV
inlawrev-2037	255	20	proper	proper	ADJ
inlawrev-2037	255	21	for	for	ADP
inlawrev-2037	255	22	material	material	NOUN
inlawrev-2037	255	23	that	that	PRON
inlawrev-2037	255	24	was	be	AUX
inlawrev-2037	255	25	"	"	PUNCT
inlawrev-2037	255	26	independently	independently	ADV
inlawrev-2037	255	27	confidential	confidential	ADJ
inlawrev-2037	255	28	within	within	ADP
inlawrev-2037	255	29	the	the	DET
inlawrev-2037	255	30	meaning	meaning	NOUN
inlawrev-2037	255	31	of	of	ADP
inlawrev-2037	255	32	exemption	exemption	NOUN
inlawrev-2037	255	33	4	4	NUM
inlawrev-2037	255	34	"	"	PUNCT
inlawrev-2037	255	35	or	or	CCONJ
inlawrev-2037	255	36	"	"	PUNCT
inlawrev-2037	255	37	not	not	PART
inlawrev-2037	255	38	otherwise	otherwise	ADV
inlawrev-2037	255	39	publicly	publicly	ADV
inlawrev-2037	255	40	disclosed	disclose	VERB
inlawrev-2037	255	41	.	.	PUNCT
inlawrev-2037	255	42	"	"	PUNCT
inlawrev-2037	256	1	473	473	NUM
inlawrev-2037	256	2	f.2d	f.2d	X
inlawrev-2037	256	3	at	at	ADP
inlawrev-2037	256	4	113	113	NUM
inlawrev-2037	256	5	.	.	PUNCT
inlawrev-2037	257	1	fisher	fisher	PROPN
inlawrev-2037	257	2	did	do	AUX
inlawrev-2037	257	3	not	not	PART
inlawrev-2037	257	4	elaborate	elaborate	VERB
inlawrev-2037	257	5	on	on	ADP
inlawrev-2037	257	6	what	what	PRON
inlawrev-2037	257	7	was	be	AUX
inlawrev-2037	257	8	a	a	DET
inlawrev-2037	257	9	sufficient	sufficient	ADJ
inlawrev-2037	257	10	basis	basis	NOUN
inlawrev-2037	257	11	of	of	ADP
inlawrev-2037	257	12	confidentiality	confidentiality	NOUN
inlawrev-2037	257	13	for	for	ADP
inlawrev-2037	257	14	the	the	DET
inlawrev-2037	257	15	(	(	PUNCT
inlawrev-2037	257	16	b	b	NOUN
inlawrev-2037	257	17	)	)	PUNCT
inlawrev-2037	257	18	(	(	PUNCT
inlawrev-2037	257	19	4	4	X
inlawrev-2037	257	20	)	)	PUNCT
inlawrev-2037	257	21	exemption	exemption	NOUN
inlawrev-2037	257	22	.	.	PUNCT
inlawrev-2037	258	1	it	it	PRON
inlawrev-2037	258	2	simply	simply	ADV
inlawrev-2037	258	3	held	hold	VERB
inlawrev-2037	258	4	that	that	SCONJ
inlawrev-2037	258	5	once	once	SCONJ
inlawrev-2037	258	6	material	material	NOUN
inlawrev-2037	258	7	met	meet	VERB
inlawrev-2037	258	8	that	that	DET
inlawrev-2037	258	9	standard	standard	NOUN
inlawrev-2037	258	10	of	of	ADP
inlawrev-2037	258	11	confidentiality	confidentiality	NOUN
inlawrev-2037	258	12	plus	plus	CCONJ
inlawrev-2037	258	13	other	other	ADJ
inlawrev-2037	258	14	requirements	requirement	NOUN
inlawrev-2037	258	15	of	of	ADP
inlawrev-2037	258	16	the	the	DET
inlawrev-2037	258	17	(	(	PUNCT
inlawrev-2037	258	18	b	b	NOUN
inlawrev-2037	258	19	)	)	PUNCT
inlawrev-2037	258	20	(	(	PUNCT
inlawrev-2037	258	21	4	4	X
inlawrev-2037	258	22	)	)	PUNCT
inlawrev-2037	258	23	exemption	exemption	NOUN
inlawrev-2037	258	24	,	,	PUNCT
inlawrev-2037	258	25	deletions	deletion	NOUN
inlawrev-2037	258	26	may	may	AUX
inlawrev-2037	258	27	be	be	AUX
inlawrev-2037	258	28	proper	proper	ADJ
inlawrev-2037	258	29	.	.	PUNCT
inlawrev-2037	259	1	50	50	NUM
inlawrev-2037	259	2	a	a	DET
inlawrev-2037	259	3	bare	bare	ADJ
inlawrev-2037	259	4	claim	claim	NOUN
inlawrev-2037	259	5	or	or	CCONJ
inlawrev-2037	259	6	promise	promise	NOUN
inlawrev-2037	259	7	of	of	ADP
inlawrev-2037	259	8	confidentiality	confidentiality	NOUN
inlawrev-2037	259	9	will	will	AUX
inlawrev-2037	259	10	not	not	PART
inlawrev-2037	259	11	suffice	suffice	VERB
inlawrev-2037	259	12	,	,	PUNCT
inlawrev-2037	259	13	for	for	ADP
inlawrev-2037	259	14	material	material	NOUN
inlawrev-2037	259	15	must	must	AUX
inlawrev-2037	259	16	be	be	AUX
inlawrev-2037	259	17	independently	independently	ADV
inlawrev-2037	259	18	confidential	confidential	ADJ
inlawrev-2037	259	19	based	base	VERB
inlawrev-2037	259	20	on	on	ADP
inlawrev-2037	259	21	their	their	PRON
inlawrev-2037	259	22	contents	content	NOUN
inlawrev-2037	259	23	,	,	PUNCT
inlawrev-2037	259	24	i.e.	i.e.	X
inlawrev-2037	259	25	not	not	PART
inlawrev-2037	259	26	otherwise	otherwise	ADV
inlawrev-2037	259	27	subject	subject	ADJ
inlawrev-2037	259	28	to	to	ADP
inlawrev-2037	259	29	public	public	ADJ
inlawrev-2037	259	30	disclosure	disclosure	NOUN
inlawrev-2037	259	31	.	.	PUNCT
inlawrev-2037	260	1	362	362	NUM
inlawrev-2037	260	2	f.	f.	PROPN
inlawrev-2037	260	3	supp	supp	PROPN
inlawrev-2037	260	4	.	.	PUNCT
inlawrev-2037	261	1	at	at	ADP
inlawrev-2037	261	2	1307	1307	NUM
inlawrev-2037	261	3	.	.	PUNCT
inlawrev-2037	262	1	"	"	PUNCT
inlawrev-2037	262	2	to	to	PART
inlawrev-2037	262	3	allow	allow	VERB
inlawrev-2037	262	4	a	a	DET
inlawrev-2037	262	5	promise	promise	NOUN
inlawrev-2037	262	6	of	of	ADP
inlawrev-2037	262	7	confidentiality	confidentiality	NOUN
inlawrev-2037	262	8	by	by	ADP
inlawrev-2037	262	9	the	the	DET
inlawrev-2037	262	10	agency	agency	NOUN
inlawrev-2037	262	11	to	to	ADP
inlawrev-2037	262	12	control	control	VERB
inlawrev-2037	262	13	would	would	AUX
inlawrev-2037	262	14	enable	enable	VERB
inlawrev-2037	262	15	the	the	DET
inlawrev-2037	262	16	agency	agency	NOUN
inlawrev-2037	262	17	to	to	PART
inlawrev-2037	262	18	render	render	VERB
inlawrev-2037	262	19	meaningless	meaningless	ADJ
inlawrev-2037	262	20	the	the	DET
inlawrev-2037	262	21	statutory	statutory	ADJ
inlawrev-2037	262	22	scheme	scheme	NOUN
inlawrev-2037	262	23	.	.	PUNCT
inlawrev-2037	262	24	"	"	PUNCT
inlawrev-2037	263	1	i	i	PRON
inlawrev-2037	263	2	d.	d.	PROPN
inlawrev-2037	263	3	at	at	ADP
inlawrev-2037	263	4	1307	1307	NUM
inlawrev-2037	263	5	n.50	n.50	X
inlawrev-2037	263	6	.	.	PUNCT
inlawrev-2037	263	7	^^bristol	^^bristol	PROPN
inlawrev-2037	263	8	-	-	PUNCT
inlawrev-2037	263	9	myers	myers	PROPN
inlawrev-2037	263	10	co.	co.	PROPN
inlawrev-2037	263	11	v.	v.	ADP
inlawrev-2037	263	12	ftc	ftc	PROPN
inlawrev-2037	263	13	,	,	PUNCT
inlawrev-2037	263	14	424	424	NUM
inlawrev-2037	263	15	f.2d	f.2d	NOUN
inlawrev-2037	263	16	935	935	NUM
inlawrev-2037	263	17	(	(	PUNCT
inlawrev-2037	263	18	d.c	d.c	PROPN
inlawrev-2037	263	19	.	.	PROPN
inlawrev-2037	263	20	cir	cir	PROPN
inlawrev-2037	263	21	.	.	PUNCT
inlawrev-2037	263	22	)	)	PUNCT
inlawrev-2037	263	23	,	,	PUNCT
inlawrev-2037	263	24	cert	cert	NOUN
inlawrev-2037	263	25	,	,	PUNCT
inlawrev-2037	263	26	denied	deny	VERB
inlawrev-2037	263	27	,	,	PUNCT
inlawrev-2037	263	28	400	400	NUM
inlawrev-2037	263	29	u.s	u.s	PROPN
inlawrev-2037	263	30	.	.	PROPN
inlawrev-2037	263	31	824	824	NUM
inlawrev-2037	263	32	(	(	PUNCT
inlawrev-2037	263	33	1970	1970	NUM
inlawrev-2037	263	34	)	)	PUNCT
inlawrev-2037	263	35	,	,	PUNCT
inlawrev-2037	263	36	was	be	AUX
inlawrev-2037	263	37	cited	cite	VERB
inlawrev-2037	263	38	for	for	ADP
inlawrev-2037	263	39	the	the	DET
inlawrev-2037	263	40	proposition	proposition	NOUN
inlawrev-2037	263	41	that	that	SCONJ
inlawrev-2037	263	42	"	"	PUNCT
inlawrev-2037	263	43	the	the	DET
inlawrev-2037	263	44	statutory	statutory	ADJ
inlawrev-2037	263	45	scheme	scheme	NOUN
inlawrev-2037	263	46	[	[	X
inlawrev-2037	263	47	of	of	ADP
inlawrev-2037	263	48	the	the	DET
inlawrev-2037	263	49	information	information	NOUN
inlawrev-2037	263	50	act	act	PROPN
inlawrev-2037	263	51	]	]	PUNCT
inlawrev-2037	263	52	does	do	AUX
inlawrev-2037	263	53	not	not	PART
inlawrev-2037	263	54	permit	permit	VERB
inlawrev-2037	263	55	a	a	DET
inlawrev-2037	263	56	bare	bare	ADJ
inlawrev-2037	263	57	claim	claim	NOUN
inlawrev-2037	263	58	of	of	ADP
inlawrev-2037	263	59	confidentiality	confidentiality	NOUN
inlawrev-2037	263	60	to	to	PART
inlawrev-2037	263	61	immunize	immunize	VERB
inlawrev-2037	263	62	agency	agency	NOUN
inlawrev-2037	263	63	files	file	NOUN
inlawrev-2037	263	64	from	from	ADP
inlawrev-2037	263	65	scrutiny	scrutiny	NOUN
inlawrev-2037	263	66	.	.	PUNCT
inlawrev-2037	263	67	"	"	PUNCT
inlawrev-2037	264	1	362	362	NUM
inlawrev-2037	264	2	f.	f.	PROPN
inlawrev-2037	264	3	supp	supp	PROPN
inlawrev-2037	264	4	.	.	PUNCT
inlawrev-2037	265	1	at	at	ADP
inlawrev-2037	265	2	1307	1307	NUM
inlawrev-2037	265	3	n.50	n.50	X
inlawrev-2037	265	4	.	.	PUNCT
inlawrev-2037	266	1	but	but	CCONJ
inlawrev-2037	266	2	all	all	DET
inlawrev-2037	266	3	the	the	DET
inlawrev-2037	266	4	bristol	bristol	NOUN
inlawrev-2037	266	5	-	-	PUNCT
inlawrev-2037	266	6	myers	myers	PROPN
inlawrev-2037	266	7	court	court	NOUN
inlawrev-2037	266	8	meant	mean	VERB
inlawrev-2037	266	9	by	by	ADP
inlawrev-2037	266	10	this	this	PRON
inlawrev-2037	266	11	was	be	AUX
inlawrev-2037	266	12	that	that	SCONJ
inlawrev-2037	266	13	the	the	DET
inlawrev-2037	266	14	"	"	PUNCT
inlawrev-2037	266	15	validity	validity	NOUN
inlawrev-2037	266	16	and	and	CCONJ
inlawrev-2037	266	17	extent	extent	NOUN
inlawrev-2037	266	18	of	of	ADP
inlawrev-2037	266	19	the	the	DET
inlawrev-2037	266	20	claim	claim	NOUN
inlawrev-2037	266	21	"	"	PUNCT
inlawrev-2037	266	22	of	of	ADP
inlawrev-2037	266	23	confidentiality	confidentiality	NOUN
inlawrev-2037	266	24	was	be	AUX
inlawrev-2037	266	25	subject	subject	ADJ
inlawrev-2037	266	26	to	to	ADP
inlawrev-2037	266	27	judicial	judicial	ADJ
inlawrev-2037	266	28	scrutiny	scrutiny	NOUN
inlawrev-2037	266	29	.	.	PUNCT
inlawrev-2037	267	1	424	424	NUM
inlawrev-2037	267	2	f.2d	f.2d	NOUN
inlawrev-2037	267	3	at	at	ADP
inlawrev-2037	267	4	938	938	NUM
inlawrev-2037	267	5	.	.	PUNCT
inlawrev-2037	268	1	1973	1973	NUM
inlawrev-2037	268	2	]	]	PUNCT
inlawrev-2037	268	3	recent	recent	ADJ
inlawrev-2037	268	4	developments	development	NOUN
inlawrev-2037	268	5	425	425	NUM
inlawrev-2037	268	6	directly	directly	ADV
inlawrev-2037	268	7	or	or	CCONJ
inlawrev-2037	268	8	indirectly	indirectly	ADV
inlawrev-2037	268	9	at	at	ADP
inlawrev-2037	268	10	issue	issue	NOUN
inlawrev-2037	268	11	.	.	PUNCT
inlawrev-2037	269	1	an	an	DET
inlawrev-2037	269	2	examination	examination	NOUN
inlawrev-2037	269	3	of	of	ADP
inlawrev-2037	269	4	those	those	DET
inlawrev-2037	269	5	cases	case	NOUN
inlawrev-2037	269	6	reveals	reveal	VERB
inlawrev-2037	269	7	that	that	SCONJ
inlawrev-2037	269	8	two	two	NUM
inlawrev-2037	269	9	independent	independent	ADJ
inlawrev-2037	269	10	standards	standard	NOUN
inlawrev-2037	269	11	of	of	ADP
inlawrev-2037	269	12	confidentiality	confidentiality	NOUN
inlawrev-2037	269	13	have	have	AUX
inlawrev-2037	269	14	been	be	AUX
inlawrev-2037	269	15	used	use	VERB
inlawrev-2037	269	16	.	.	PUNCT
inlawrev-2037	270	1	as	as	SCONJ
inlawrev-2037	270	2	subsequent	subsequent	ADJ
inlawrev-2037	270	3	discussion	discussion	NOUN
inlawrev-2037	270	4	will	will	AUX
inlawrev-2037	270	5	show	show	VERB
inlawrev-2037	270	6	,	,	PUNCT
inlawrev-2037	270	7	one	one	PRON
inlawrev-2037	270	8	involves	involve	VERB
inlawrev-2037	270	9	an	an	DET
inlawrev-2037	270	10	"	"	PUNCT
inlawrev-2037	270	11	agency	agency	NOUN
inlawrev-2037	270	12	promise	promise	NOUN
inlawrev-2037	270	13	"	"	PUNCT
inlawrev-2037	270	14	standard	standard	NOUN
inlawrev-2037	270	15	;	;	PUNCT
inlawrev-2037	270	16	the	the	DET
inlawrev-2037	270	17	other	other	ADJ
inlawrev-2037	270	18	involves	involve	VERB
inlawrev-2037	270	19	an	an	DET
inlawrev-2037	270	20	"	"	PUNCT
inlawrev-2037	270	21	objective	objective	ADJ
inlawrev-2037	270	22	content	content	NOUN
inlawrev-2037	270	23	"	"	PUNCT
inlawrev-2037	270	24	standard	standard	NOUN
inlawrev-2037	270	25	.	.	PUNCT
inlawrev-2037	271	1	in	in	ADP
inlawrev-2037	271	2	tax	tax	NOUN
inlawrev-2037	271	3	atialysts	atialyst	NOUN
inlawrev-2037	271	4	&	&	CCONJ
inlawrev-2037	271	5	advocates	advocate	NOUN
inlawrev-2037	271	6	,	,	PUNCT
inlawrev-2037	271	7	the	the	DET
inlawrev-2037	271	8	court	court	NOUN
inlawrev-2037	271	9	expressly	expressly	ADV
inlawrev-2037	271	10	rejected	reject	VERB
inlawrev-2037	271	11	the	the	DET
inlawrev-2037	271	12	contention	contention	NOUN
inlawrev-2037	271	13	that	that	SCONJ
inlawrev-2037	271	14	an	an	DET
inlawrev-2037	271	15	agency	agency	NOUN
inlawrev-2037	271	16	promise	promise	NOUN
inlawrev-2037	271	17	of	of	ADP
inlawrev-2037	271	18	confidentiality	confidentiality	NOUN
inlawrev-2037	271	19	satisfied	satisfy	VERB
inlawrev-2037	271	20	the	the	DET
inlawrev-2037	271	21	confidentiality	confidentiality	NOUN
inlawrev-2037	271	22	requirement	requirement	NOUN
inlawrev-2037	271	23	of	of	ADP
inlawrev-2037	271	24	the	the	DET
inlawrev-2037	271	25	(	(	PUNCT
inlawrev-2037	271	26	b	b	NOUN
inlawrev-2037	271	27	)	)	PUNCT
inlawrev-2037	271	28	(	(	PUNCT
inlawrev-2037	271	29	4	4	X
inlawrev-2037	271	30	)	)	PUNCT
inlawrev-2037	271	31	exemption	exemption	NOUN
inlawrev-2037	271	32	.	.	PUNCT
inlawrev-2037	271	33	"	"	PUNCT
inlawrev-2037	272	1	the	the	DET
inlawrev-2037	272	2	court	court	NOUN
inlawrev-2037	272	3	did	do	AUX
inlawrev-2037	272	4	not	not	PART
inlawrev-2037	272	5	mention	mention	VERB
inlawrev-2037	272	6	a	a	DET
inlawrev-2037	272	7	ninth	ninth	ADJ
inlawrev-2037	272	8	circuit	circuit	NOUN
inlawrev-2037	272	9	opinion	opinion	NOUN
inlawrev-2037	272	10	in	in	ADP
inlawrev-2037	272	11	which	which	PRON
inlawrev-2037	272	12	the	the	DET
inlawrev-2037	272	13	"	"	PUNCT
inlawrev-2037	272	14	agency	agency	NOUN
inlawrev-2037	272	15	promise	promise	NOUN
inlawrev-2037	272	16	"	"	PUNCT
inlawrev-2037	272	17	standard	standard	NOUN
inlawrev-2037	272	18	of	of	ADP
inlawrev-2037	272	19	confidentiality	confidentiality	NOUN
inlawrev-2037	272	20	for	for	ADP
inlawrev-2037	272	21	the	the	DET
inlawrev-2037	272	22	(	(	PUNCT
inlawrev-2037	272	23	b	b	NOUN
inlawrev-2037	272	24	)	)	PUNCT
inlawrev-2037	272	25	(	(	PUNCT
inlawrev-2037	272	26	4	4	X
inlawrev-2037	272	27	)	)	PUNCT
inlawrev-2037	272	28	exemption	exemption	NOUN
inlawrev-2037	272	29	was	be	AUX
inlawrev-2037	272	30	first	first	ADV
inlawrev-2037	272	31	endorsed	endorse	VERB
inlawrev-2037	272	32	.	.	PUNCT
inlawrev-2037	273	1	in	in	ADP
inlawrev-2037	273	2	general	general	PROPN
inlawrev-2037	273	3	services	services	PROPN
inlawrev-2037	273	4	administration	administration	PROPN
inlawrev-2037	273	5	v.	v.	ADP
inlawrev-2037	273	6	benson,^^	benson,^^	VERB
inlawrev-2037	273	7	a	a	DET
inlawrev-2037	273	8	party	party	NOUN
inlawrev-2037	273	9	,	,	PUNCT
inlawrev-2037	273	10	who	who	PRON
inlawrev-2037	273	11	had	have	AUX
inlawrev-2037	273	12	purchased	purchase	VERB
inlawrev-2037	273	13	certain	certain	ADJ
inlawrev-2037	273	14	property	property	NOUN
inlawrev-2037	273	15	from	from	ADP
inlawrev-2037	273	16	the	the	DET
inlawrev-2037	273	17	general	general	PROPN
inlawrev-2037	273	18	services	services	PROPN
inlawrev-2037	273	19	administration	administration	NOUN
inlawrev-2037	273	20	and	and	CCONJ
inlawrev-2037	273	21	then	then	ADV
inlawrev-2037	273	22	resold	resold	VERB
inlawrev-2037	273	23	it	it	PRON
inlawrev-2037	273	24	,	,	PUNCT
inlawrev-2037	273	25	sought	seek	VERB
inlawrev-2037	273	26	disclosure	disclosure	NOUN
inlawrev-2037	273	27	under	under	ADP
inlawrev-2037	273	28	the	the	DET
inlawrev-2037	273	29	information	information	NOUN
inlawrev-2037	273	30	act	act	NOUN
inlawrev-2037	273	31	of	of	ADP
inlawrev-2037	273	32	material	material	NOUN
inlawrev-2037	273	33	obtained	obtain	VERB
inlawrev-2037	273	34	by	by	ADP
inlawrev-2037	273	35	the	the	DET
inlawrev-2037	273	36	gsa	gsa	PROPN
inlawrev-2037	273	37	including	include	VERB
inlawrev-2037	273	38	two	two	NUM
inlawrev-2037	273	39	appraisal	appraisal	NOUN
inlawrev-2037	273	40	reports	report	NOUN
inlawrev-2037	273	41	.	.	PUNCT
inlawrev-2037	274	1	the	the	DET
inlawrev-2037	274	2	gsa	gsa	PROPN
inlawrev-2037	274	3	argued	argue	VERB
inlawrev-2037	274	4	that	that	SCONJ
inlawrev-2037	274	5	the	the	DET
inlawrev-2037	274	6	two	two	NUM
inlawrev-2037	274	7	appraisal	appraisal	NOUN
inlawrev-2037	274	8	reports	report	NOUN
inlawrev-2037	274	9	fell	fall	VERB
inlawrev-2037	274	10	within	within	ADP
inlawrev-2037	274	11	the	the	DET
inlawrev-2037	274	12	(	(	PUNCT
inlawrev-2037	274	13	b	b	NOUN
inlawrev-2037	274	14	)	)	PUNCT
inlawrev-2037	274	15	(	(	PUNCT
inlawrev-2037	274	16	4	4	X
inlawrev-2037	274	17	)	)	PUNCT
inlawrev-2037	274	18	exemption	exemption	NOUN
inlawrev-2037	274	19	.	.	PUNCT
inlawrev-2037	275	1	the	the	DET
inlawrev-2037	275	2	court	court	NOUN
inlawrev-2037	275	3	of	of	ADP
inlawrev-2037	275	4	appeals	appeals	PROPN
inlawrev-2037	275	5	found	find	VERB
inlawrev-2037	275	6	the	the	DET
inlawrev-2037	275	7	material	material	NOUN
inlawrev-2037	275	8	outside	outside	ADP
inlawrev-2037	275	9	the	the	DET
inlawrev-2037	275	10	exemption	exemption	NOUN
inlawrev-2037	275	11	for	for	ADP
inlawrev-2037	275	12	the	the	DET
inlawrev-2037	275	13	reason	reason	NOUN
inlawrev-2037	275	14	that	that	SCONJ
inlawrev-2037	275	15	those	those	PRON
inlawrev-2037	275	16	who	who	PRON
inlawrev-2037	275	17	submitted	submit	VERB
inlawrev-2037	275	18	the	the	DET
inlawrev-2037	275	19	financial	financial	ADJ
inlawrev-2037	275	20	information	information	NOUN
inlawrev-2037	275	21	,	,	PUNCT
inlawrev-2037	275	22	the	the	DET
inlawrev-2037	275	23	appraisers	appraiser	NOUN
inlawrev-2037	275	24	,	,	PUNCT
inlawrev-2037	275	25	did	do	AUX
inlawrev-2037	275	26	not	not	PART
inlawrev-2037	275	27	seek	seek	VERB
inlawrev-2037	275	28	confidentiality	confidentiality	NOUN
inlawrev-2037	275	29	on	on	ADP
inlawrev-2037	275	30	their	their	PRON
inlawrev-2037	275	31	otvn	otvn	ADJ
inlawrev-2037	275	32	behalf	behalf	NOUN
inlawrev-2037	275	33	but	but	CCONJ
inlawrev-2037	275	34	on	on	ADP
inlawrev-2037	275	35	behalf	behalf	NOUN
inlawrev-2037	275	36	of	of	ADP
inlawrev-2037	275	37	their	their	PRON
inlawrev-2037	275	38	client	client	NOUN
inlawrev-2037	275	39	,	,	PUNCT
inlawrev-2037	275	40	the	the	DET
inlawrev-2037	275	41	gsa.^^	gsa.^^	PROPN
inlawrev-2037	275	42	in	in	ADP
inlawrev-2037	275	43	interpreting	interpret	VERB
inlawrev-2037	275	44	the	the	DET
inlawrev-2037	275	45	basis	basis	NOUN
inlawrev-2037	275	46	of	of	ADP
inlawrev-2037	275	47	confidentiality	confidentiality	NOUN
inlawrev-2037	275	48	for	for	ADP
inlawrev-2037	275	49	the	the	DET
inlawrev-2037	275	50	(	(	PUNCT
inlawrev-2037	275	51	b	b	NOUN
inlawrev-2037	275	52	)	)	PUNCT
inlawrev-2037	275	53	(	(	PUNCT
inlawrev-2037	275	54	4	4	X
inlawrev-2037	275	55	)	)	PUNCT
inlawrev-2037	275	56	exemption	exemption	NOUN
inlawrev-2037	275	57	,	,	PUNCT
inlawrev-2037	275	58	the	the	DET
inlawrev-2037	275	59	court	court	NOUN
inlawrev-2037	275	60	of	of	ADP
inlawrev-2037	275	61	appeals	appeal	NOUN
inlawrev-2037	275	62	held	hold	VERB
inlawrev-2037	275	63	that	that	SCONJ
inlawrev-2037	275	64	an	an	DET
inlawrev-2037	275	65	individual	individual	NOUN
inlawrev-2037	275	66	's	's	PART
inlawrev-2037	275	67	wish	wish	NOUN
inlawrev-2037	275	68	to	to	PART
inlawrev-2037	275	69	keep	keep	VERB
inlawrev-2037	275	70	information	information	NOUN
inlawrev-2037	275	71	confidental	confidental	NOUN
inlawrev-2037	275	72	on	on	ADP
inlawrev-2037	275	73	his	his	PRON
inlawrev-2037	275	74	own	own	ADJ
inlawrev-2037	275	75	behalf	behalf	NOUN
inlawrev-2037	275	76	provides	provide	VERB
inlawrev-2037	275	77	a	a	DET
inlawrev-2037	275	78	proper	proper	ADJ
inlawrev-2037	275	79	basis	basis	NOUN
inlawrev-2037	275	80	of	of	ADP
inlawrev-2037	275	81	confidentiality	confidentiality	NOUN
inlawrev-2037	275	82	for	for	ADP
inlawrev-2037	275	83	the	the	DET
inlawrev-2037	275	84	(	(	PUNCT
inlawrev-2037	275	85	b	b	NOUN
inlawrev-2037	275	86	)	)	PUNCT
inlawrev-2037	275	87	(	(	PUNCT
inlawrev-2037	275	88	4	4	X
inlawrev-2037	275	89	)	)	PUNCT
inlawrev-2037	275	90	exemption	exemption	NOUN
inlawrev-2037	275	91	.	.	PUNCT
inlawrev-2037	275	92	"	"	PUNCT
inlawrev-2037	276	1	professor	professor	NOUN
inlawrev-2037	276	2	davis	davis	PROPN
inlawrev-2037	276	3	shares	share	VERB
inlawrev-2037	276	4	this	this	PRON
inlawrev-2037	276	5	view.^	view.^	NOUN
inlawrev-2037	276	6	*	*	X
inlawrev-2037	276	7	more	more	ADV
inlawrev-2037	276	8	importantly	importantly	ADV
inlawrev-2037	276	9	,	,	PUNCT
inlawrev-2037	276	10	in	in	ADP
inlawrev-2037	276	11	tax	tax	NOUN
inlawrev-2037	276	12	analysts	analyst	NOUN
inlawrev-2037	276	13	&	&	CCONJ
inlawrev-2037	276	14	advocates	advocates	PROPN
inlawrev-2037	276	15	,	,	PUNCT
inlawrev-2037	276	16	the	the	DET
inlawrev-2037	276	17	court	court	NOUN
inlawrev-2037	276	18	cited	cite	VERB
inlawrev-2037	276	19	as	as	ADP
inlawrev-2037	276	20	authority	authority	NOUN
inlawrev-2037	276	21	a	a	DET
inlawrev-2037	276	22	case	case	NOUN
inlawrev-2037	276	23	from	from	ADP
inlawrev-2037	276	24	its	its	PRON
inlawrev-2037	276	25	own	own	ADJ
inlawrev-2037	276	26	court	court	NOUN
inlawrev-2037	276	27	^"^see	^"^see	PUNCT
inlawrev-2037	276	28	note	note	VERB
inlawrev-2037	276	29	48	48	NUM
inlawrev-2037	276	30	supra	supra	NOUN
inlawrev-2037	276	31	.	.	PUNCT
inlawrev-2037	277	1	"	"	PUNCT
inlawrev-2037	277	2	415	415	NUM
inlawrev-2037	277	3	f.2d	f.2d	NOUN
inlawrev-2037	277	4	878	878	NUM
inlawrev-2037	277	5	(	(	PUNCT
inlawrev-2037	277	6	9th	9th	ADJ
inlawrev-2037	277	7	cir	cir	NOUN
inlawrev-2037	277	8	.	.	PROPN
inlawrev-2037	277	9	1969	1969	NUM
inlawrev-2037	277	10	)	)	PUNCT
inlawrev-2037	277	11	.	.	PUNCT
inlawrev-2037	278	1	^^id	^^id	PUNCT
inlawrev-2037	278	2	.	.	PUNCT
inlawrev-2037	279	1	at	at	ADP
inlawrev-2037	279	2	881	881	NUM
inlawrev-2037	279	3	-	-	SYM
inlawrev-2037	279	4	82	82	NUM
inlawrev-2037	279	5	.	.	PUNCT
inlawrev-2037	280	1	the	the	DET
inlawrev-2037	280	2	district	district	NOUN
inlawrev-2037	280	3	court	court	NOUN
inlawrev-2037	280	4	further	far	ADV
inlawrev-2037	280	5	stated	state	VERB
inlawrev-2037	280	6	that	that	SCONJ
inlawrev-2037	280	7	"	"	PUNCT
inlawrev-2037	280	8	the	the	DET
inlawrev-2037	280	9	exemption	exemption	NOUN
inlawrev-2037	280	10	is	be	AUX
inlawrev-2037	280	11	meant	mean	VERB
inlawrev-2037	280	12	to	to	PART
inlawrev-2037	280	13	protect	protect	VERB
inlawrev-2037	280	14	information	information	NOUN
inlawrev-2037	280	15	that	that	SCONJ
inlawrev-2037	280	16	a	a	DET
inlawrev-2037	280	17	private	private	ADJ
inlawrev-2037	280	18	individual	individual	ADJ
inlawrev-2037	280	19	wishes	wish	NOUN
inlawrev-2037	280	20	to	to	PART
inlawrev-2037	280	21	keep	keep	VERB
inlawrev-2037	280	22	confidential	confidential	ADJ
inlawrev-2037	280	23	for	for	ADP
inlawrev-2037	280	24	his	his	PRON
inlawrev-2037	280	25	own	own	ADJ
inlawrev-2037	280	26	purposes	purpose	NOUN
inlawrev-2037	280	27	,	,	PUNCT
inlawrev-2037	280	28	but	but	CCONJ
inlawrev-2037	280	29	reveals	reveal	VERB
inlawrev-2037	280	30	to	to	ADP
inlawrev-2037	280	31	the	the	DET
inlawrev-2037	280	32	government	government	NOUN
inlawrev-2037	280	33	under	under	ADP
inlawrev-2037	280	34	the	the	DET
inlawrev-2037	280	35	express	express	ADJ
inlawrev-2037	280	36	or	or	CCONJ
inlawrev-2037	280	37	implied	imply	VERB
inlawrev-2037	280	38	promise	promise	NOUN
inlawrev-2037	280	39	by	by	ADP
inlawrev-2037	280	40	the	the	DET
inlawrev-2037	280	41	government	government	NOUN
inlawrev-2037	280	42	that	that	SCONJ
inlawrev-2037	280	43	the	the	DET
inlawrev-2037	280	44	information	information	NOUN
inlawrev-2037	280	45	will	will	AUX
inlawrev-2037	280	46	be	be	AUX
inlawrev-2037	280	47	kept	keep	VERB
inlawrev-2037	280	48	confidential	confidential	ADJ
inlawrev-2037	280	49	.	.	PUNCT
inlawrev-2037	280	50	"	"	PUNCT
inlawrev-2037	281	1	this	this	DET
inlawrev-2037	281	2	conclusion	conclusion	NOUN
inlawrev-2037	281	3	as	as	ADP
inlawrev-2037	281	4	to	to	ADP
inlawrev-2037	281	5	the	the	DET
inlawrev-2037	281	6	meaning	meaning	NOUN
inlawrev-2037	281	7	of	of	ADP
inlawrev-2037	281	8	"	"	PUNCT
inlawrev-2037	281	9	confidentiality	confidentiality	NOUN
inlawrev-2037	281	10	"	"	PUNCT
inlawrev-2037	281	11	seems	seem	VERB
inlawrev-2037	281	12	correct	correct	ADJ
inlawrev-2037	281	13	.	.	PUNCT
inlawrev-2037	282	1	i	i	PRON
inlawrev-2037	282	2	d.	d.	PROPN
inlawrev-2037	282	3	at	at	ADP
inlawrev-2037	282	4	881	881	NUM
inlawrev-2037	282	5	.	.	PUNCT
inlawrev-2037	282	6	^•^professor	^•^professor	NOUN
inlawrev-2037	282	7	davis	davis	PROPN
inlawrev-2037	282	8	finds	find	VERB
inlawrev-2037	282	9	the	the	DET
inlawrev-2037	282	10	(	(	PUNCT
inlawrev-2037	282	11	b	b	NOUN
inlawrev-2037	282	12	)	)	PUNCT
inlawrev-2037	282	13	(	(	PUNCT
inlawrev-2037	282	14	4	4	X
inlawrev-2037	282	15	)	)	PUNCT
inlawrev-2037	282	16	exemption	exemption	NOUN
inlawrev-2037	282	17	"	"	PUNCT
inlawrev-2037	282	18	troublesome	troublesome	ADJ
inlawrev-2037	282	19	"	"	PUNCT
inlawrev-2037	282	20	not	not	PART
inlawrev-2037	282	21	because	because	SCONJ
inlawrev-2037	282	22	it	it	PRON
inlawrev-2037	282	23	fails	fail	VERB
inlawrev-2037	282	24	to	to	PART
inlawrev-2037	282	25	provide	provide	VERB
inlawrev-2037	282	26	a	a	DET
inlawrev-2037	282	27	proper	proper	ADJ
inlawrev-2037	282	28	basis	basis	NOUN
inlawrev-2037	282	29	for	for	ADP
inlawrev-2037	282	30	what	what	PRON
inlawrev-2037	282	31	should	should	AUX
inlawrev-2037	282	32	be	be	AUX
inlawrev-2037	282	33	treated	treat	VERB
inlawrev-2037	282	34	as	as	ADP
inlawrev-2037	282	35	"	"	PUNCT
inlawrev-2037	282	36	confidential	confidential	ADJ
inlawrev-2037	282	37	"	"	PUNCT
inlawrev-2037	282	38	but	but	CCONJ
inlawrev-2037	282	39	rather	rather	ADV
inlawrev-2037	282	40	because	because	SCONJ
inlawrev-2037	282	41	it	it	PRON
inlawrev-2037	282	42	confines	confine	VERB
inlawrev-2037	282	43	the	the	DET
inlawrev-2037	282	44	privileged	privileged	ADJ
inlawrev-2037	282	45	information	information	NOUN
inlawrev-2037	282	46	to	to	ADP
inlawrev-2037	282	47	commercial	commercial	ADJ
inlawrev-2037	282	48	or	or	CCONJ
inlawrev-2037	282	49	financial	financial	ADJ
inlawrev-2037	282	50	.	.	PUNCT
inlawrev-2037	283	1	[	[	X
inlawrev-2037	283	2	w]hen	w]hen	ADV
inlawrev-2037	283	3	a	a	DET
inlawrev-2037	283	4	government	government	NOUN
inlawrev-2037	283	5	officer	officer	NOUN
inlawrev-2037	283	6	induces	induce	VERB
inlawrev-2037	283	7	a	a	DET
inlawrev-2037	283	8	corporation	corporation	NOUN
inlawrev-2037	283	9	to	to	PART
inlawrev-2037	283	10	furnish	furnish	VERB
inlawrev-2037	283	11	him	he	PRON
inlawrev-2037	283	12	some	some	DET
inlawrev-2037	283	13	non	non	ADJ
inlawrev-2037	283	14	-	-	ADJ
inlawrev-2037	283	15	commercial	commercial	ADJ
inlawrev-2037	283	16	and	and	CCONJ
inlawrev-2037	283	17	non	non	ADJ
inlawrev-2037	283	18	-	-	ADJ
inlawrev-2037	283	19	financial	financial	ADJ
inlawrev-2037	283	20	information	information	NOUN
inlawrev-2037	283	21	,	,	PUNCT
inlawrev-2037	283	22	with	with	ADP
inlawrev-2037	283	23	a	a	DET
inlawrev-2037	283	24	good	good	ADJ
inlawrev-2037	283	25	faith	faith	NOUN
inlawrev-2037	283	26	understanding	understanding	NOUN
inlawrev-2037	283	27	that	that	SCONJ
inlawrev-2037	283	28	the	the	DET
inlawrev-2037	283	29	information	information	NOUN
inlawrev-2037	283	30	will	will	AUX
inlawrev-2037	283	31	be	be	AUX
inlawrev-2037	283	32	kept	keep	VERB
inlawrev-2037	283	33	confidential	confidential	ADJ
inlawrev-2037	283	34	,	,	PUNCT
inlawrev-2037	283	35	can	can	AUX
inlawrev-2037	283	36	the	the	DET
inlawrev-2037	283	37	426	426	NUM
inlawrev-2037	283	38	indiana	indiana	PROPN
inlawrev-2037	283	39	law	law	PROPN
inlawrev-2037	283	40	review	review	NOUN
inlawrev-2037	283	41	[	[	X
inlawrev-2037	283	42	vol	vol	NOUN
inlawrev-2037	283	43	.	.	NOUN
inlawrev-2037	283	44	7	7	NUM
inlawrev-2037	283	45	of	of	ADP
inlawrev-2037	283	46	appeals	appeal	NOUN
inlawrev-2037	283	47	which	which	PRON
inlawrev-2037	283	48	in	in	ADP
inlawrev-2037	283	49	dictum	dictum	NOUN
inlawrev-2037	283	50	conflicts	conflict	NOUN
inlawrev-2037	283	51	with	with	ADP
inlawrev-2037	283	52	the	the	DET
inlawrev-2037	283	53	former	former	ADJ
inlawrev-2037	283	54	court	court	NOUN
inlawrev-2037	283	55	's	's	PART
inlawrev-2037	283	56	position	position	NOUN
inlawrev-2037	283	57	on	on	ADP
inlawrev-2037	283	58	the	the	DET
inlawrev-2037	283	59	"	"	PUNCT
inlawrev-2037	283	60	agency	agency	NOUN
inlawrev-2037	283	61	promise	promise	NOUN
inlawrev-2037	283	62	"	"	PUNCT
inlawrev-2037	283	63	standard	standard	NOUN
inlawrev-2037	283	64	of	of	ADP
inlawrev-2037	283	65	confidentiality	confidentiality	NOUN
inlawrev-2037	283	66	for	for	ADP
inlawrev-2037	283	67	the	the	DET
inlawrev-2037	283	68	(	(	PUNCT
inlawrev-2037	283	69	b	b	NOUN
inlawrev-2037	283	70	)	)	PUNCT
inlawrev-2037	283	71	(	(	PUNCT
inlawrev-2037	283	72	4	4	X
inlawrev-2037	283	73	)	)	PUNCT
inlawrev-2037	283	74	exemption	exemption	NOUN
inlawrev-2037	283	75	.	.	PUNCT
inlawrev-2037	283	76	''	''	PUNCT
inlawrev-2037	284	1	in	in	ADP
inlawrev-2037	284	2	getman	getman	NOUN
inlawrev-2037	284	3	v.	v.	ADP
inlawrev-2037	284	4	nlrb'^	nlrb'^	NOUN
inlawrev-2037	284	5	the	the	DET
inlawrev-2037	284	6	nlrb	nlrb	ADV
inlawrev-2037	284	7	sought	seek	VERB
inlawrev-2037	284	8	to	to	PART
inlawrev-2037	284	9	resist	resist	VERB
inlawrev-2037	284	10	disclosure	disclosure	NOUN
inlawrev-2037	284	11	of	of	ADP
inlawrev-2037	284	12	names	name	NOUN
inlawrev-2037	284	13	and	and	CCONJ
inlawrev-2037	284	14	addresses	address	NOUN
inlawrev-2037	284	15	of	of	ADP
inlawrev-2037	284	16	employees	employee	NOUN
inlawrev-2037	284	17	who	who	PRON
inlawrev-2037	284	18	were	be	AUX
inlawrev-2037	284	19	eligible	eligible	ADJ
inlawrev-2037	284	20	to	to	PART
inlawrev-2037	284	21	vote	vote	VERB
inlawrev-2037	284	22	in	in	ADP
inlawrev-2037	284	23	certain	certain	ADJ
inlawrev-2037	284	24	representation	representation	NOUN
inlawrev-2037	284	25	elections	election	NOUN
inlawrev-2037	284	26	.	.	PUNCT
inlawrev-2037	285	1	among	among	ADP
inlawrev-2037	285	2	other	other	ADJ
inlawrev-2037	285	3	exemptions	exemption	NOUN
inlawrev-2037	285	4	,	,	PUNCT
inlawrev-2037	285	5	the	the	DET
inlawrev-2037	285	6	board	board	NOUN
inlawrev-2037	285	7	relied	rely	VERB
inlawrev-2037	285	8	on	on	ADP
inlawrev-2037	285	9	the	the	DET
inlawrev-2037	285	10	(	(	PUNCT
inlawrev-2037	285	11	b	b	NOUN
inlawrev-2037	285	12	)	)	PUNCT
inlawrev-2037	285	13	(	(	PUNCT
inlawrev-2037	285	14	4	4	X
inlawrev-2037	285	15	)	)	PUNCT
inlawrev-2037	285	16	exemption	exemption	NOUN
inlawrev-2037	285	17	.	.	PUNCT
inlawrev-2037	286	1	the	the	DET
inlawrev-2037	286	2	court	court	NOUN
inlawrev-2037	286	3	of	of	ADP
inlawrev-2037	286	4	appeals	appeals	PROPN
inlawrev-2037	286	5	found	find	VERB
inlawrev-2037	286	6	the	the	DET
inlawrev-2037	286	7	exemption	exemption	NOUN
inlawrev-2037	286	8	inapplicable	inapplicable	ADJ
inlawrev-2037	286	9	because	because	SCONJ
inlawrev-2037	286	10	the	the	DET
inlawrev-2037	286	11	names	name	NOUN
inlawrev-2037	286	12	and	and	CCONJ
inlawrev-2037	286	13	addresses	address	NOUN
inlawrev-2037	286	14	were	be	AUX
inlawrev-2037	286	15	clearly	clearly	ADV
inlawrev-2037	286	16	not	not	PART
inlawrev-2037	286	17	"	"	PUNCT
inlawrev-2037	286	18	financial	financial	ADJ
inlawrev-2037	286	19	or	or	CCONJ
inlawrev-2037	286	20	commercial	commercial	ADJ
inlawrev-2037	286	21	information	information	NOUN
inlawrev-2037	286	22	"	"	PUNCT
inlawrev-2037	286	23	nor	nor	CCONJ
inlawrev-2037	286	24	were	be	AUX
inlawrev-2037	286	25	they	they	PRON
inlawrev-2037	286	26	given	give	VERB
inlawrev-2037	286	27	to	to	ADP
inlawrev-2037	286	28	the	the	DET
inlawrev-2037	286	29	board	board	NOUN
inlawrev-2037	286	30	with	with	ADP
inlawrev-2037	286	31	"	"	PUNCT
inlawrev-2037	286	32	any	any	DET
inlawrev-2037	286	33	express	express	ADJ
inlawrev-2037	286	34	promise	promise	NOUN
inlawrev-2037	286	35	of	of	ADP
inlawrev-2037	286	36	confidentiality.*'^^	confidentiality.*'^^	NOUN
inlawrev-2037	286	37	this	this	PRON
inlawrev-2037	286	38	would	would	AUX
inlawrev-2037	286	39	imply	imply	VERB
inlawrev-2037	286	40	that	that	PRON
inlawrev-2037	286	41	for	for	SCONJ
inlawrev-2037	286	42	the	the	DET
inlawrev-2037	286	43	united	united	PROPN
inlawrev-2037	286	44	states	states	PROPN
inlawrev-2037	286	45	court	court	PROPN
inlawrev-2037	286	46	of	of	ADP
inlawrev-2037	286	47	appeals	appeal	NOUN
inlawrev-2037	286	48	for	for	ADP
inlawrev-2037	286	49	the	the	DET
inlawrev-2037	286	50	district	district	PROPN
inlawrev-2037	286	51	of	of	ADP
inlawrev-2037	286	52	columbia	columbia	PROPN
inlawrev-2037	286	53	circuit	circuit	PROPN
inlawrev-2037	286	54	an	an	DET
inlawrev-2037	286	55	express	express	ADJ
inlawrev-2037	286	56	promise	promise	NOUN
inlawrev-2037	286	57	of	of	ADP
inlawrev-2037	286	58	confidentiality	confidentiality	NOUN
inlawrev-2037	286	59	by	by	ADP
inlawrev-2037	286	60	an	an	DET
inlawrev-2037	286	61	agency	agency	NOUN
inlawrev-2037	286	62	is	be	AUX
inlawrev-2037	286	63	at	at	ADP
inlawrev-2037	286	64	least	least	ADJ
inlawrev-2037	286	65	one	one	NUM
inlawrev-2037	286	66	basis	basis	NOUN
inlawrev-2037	286	67	of	of	ADP
inlawrev-2037	286	68	confidentiality	confidentiality	NOUN
inlawrev-2037	286	69	for	for	ADP
inlawrev-2037	286	70	the	the	DET
inlawrev-2037	286	71	(	(	PUNCT
inlawrev-2037	286	72	b	b	NOUN
inlawrev-2037	286	73	)	)	PUNCT
inlawrev-2037	286	74	(	(	PUNCT
inlawrev-2037	286	75	4	4	X
inlawrev-2037	286	76	)	)	PUNCT
inlawrev-2037	286	77	exemption	exemption	NOUN
inlawrev-2037	286	78	.	.	PUNCT
inlawrev-2037	287	1	the	the	DET
inlawrev-2037	287	2	service	service	NOUN
inlawrev-2037	287	3	's	's	PART
inlawrev-2037	287	4	letter	letter	NOUN
inlawrev-2037	287	5	ruling	rule	VERB
inlawrev-2037	287	6	procedure	procedure	NOUN
inlawrev-2037	287	7	contains	contain	VERB
inlawrev-2037	287	8	no	no	DET
inlawrev-2037	287	9	such	such	ADJ
inlawrev-2037	287	10	express	express	ADJ
inlawrev-2037	287	11	promise	promise	NOUN
inlawrev-2037	287	12	of	of	ADP
inlawrev-2037	287	13	confidentiality	confidentiality	NOUN
inlawrev-2037	287	14	.	.	PUNCT
inlawrev-2037	288	1	but	but	CCONJ
inlawrev-2037	288	2	revenue	revenue	NOUN
inlawrev-2037	288	3	procedures	procedure	NOUN
inlawrev-2037	288	4	do	do	VERB
inlawrev-2037	288	5	state	state	NOUN
inlawrev-2037	288	6	that	that	SCONJ
inlawrev-2037	288	7	when	when	SCONJ
inlawrev-2037	288	8	rulings	ruling	NOUN
inlawrev-2037	288	9	are	be	AUX
inlawrev-2037	288	10	published	publish	VERB
inlawrev-2037	288	11	,	,	PUNCT
inlawrev-2037	288	12	"	"	PUNCT
inlawrev-2037	288	13	it	it	PRON
inlawrev-2037	288	14	will	will	AUX
inlawrev-2037	288	15	be	be	AUX
inlawrev-2037	288	16	the	the	DET
inlawrev-2037	288	17	practice	practice	NOUN
inlawrev-2037	288	18	"	"	PUNCT
inlawrev-2037	288	19	to	to	PART
inlawrev-2037	288	20	preserve	preserve	VERB
inlawrev-2037	288	21	the	the	DET
inlawrev-2037	288	22	confidentiality	confidentiality	NOUN
inlawrev-2037	288	23	of	of	ADP
inlawrev-2037	288	24	the	the	DET
inlawrev-2037	288	25	financial	financial	ADJ
inlawrev-2037	288	26	details	detail	NOUN
inlawrev-2037	288	27	and	and	CCONJ
inlawrev-2037	288	28	parties	party	NOUN
inlawrev-2037	288	29	involved	involve	VERB
inlawrev-2037	288	30	.	.	PUNCT
inlawrev-2037	289	1	*	*	NOUN
inlawrev-2037	289	2	°	°	PRON
inlawrev-2037	289	3	one	one	PRON
inlawrev-2037	289	4	can	can	AUX
inlawrev-2037	289	5	only	only	ADV
inlawrev-2037	289	6	speculate	speculate	VERB
inlawrev-2037	289	7	on	on	ADP
inlawrev-2037	289	8	the	the	DET
inlawrev-2037	289	9	number	number	NOUN
inlawrev-2037	289	10	of	of	ADP
inlawrev-2037	289	11	parties	party	NOUN
inlawrev-2037	289	12	who	who	PRON
inlawrev-2037	289	13	clearly	clearly	ADV
inlawrev-2037	289	14	rely	rely	VERB
inlawrev-2037	289	15	on	on	ADP
inlawrev-2037	289	16	such	such	ADJ
inlawrev-2037	289	17	"	"	PUNCT
inlawrev-2037	289	18	practice	practice	NOUN
inlawrev-2037	289	19	"	"	PUNCT
inlawrev-2037	289	20	when	when	SCONJ
inlawrev-2037	289	21	seeking	seek	VERB
inlawrev-2037	289	22	a	a	DET
inlawrev-2037	289	23	ruling	ruling	NOUN
inlawrev-2037	289	24	.	.	PUNCT
inlawrev-2037	290	1	nonetheless	nonetheless	ADV
inlawrev-2037	290	2	,	,	PUNCT
inlawrev-2037	290	3	for	for	ADP
inlawrev-2037	290	4	them	they	PRON
inlawrev-2037	290	5	the	the	DET
inlawrev-2037	290	6	exemption	exemption	NOUN
inlawrev-2037	290	7	could	could	AUX
inlawrev-2037	290	8	not	not	PART
inlawrev-2037	290	9	be	be	AUX
inlawrev-2037	290	10	clearer	clear	ADJ
inlawrev-2037	290	11	.	.	PUNCT
inlawrev-2037	291	1	they	they	PRON
inlawrev-2037	291	2	are	be	AUX
inlawrev-2037	291	3	submitting	submit	VERB
inlawrev-2037	291	4	to	to	ADP
inlawrev-2037	291	5	the	the	DET
inlawrev-2037	291	6	government	government	NOUN
inlawrev-2037	291	7	financial	financial	ADJ
inlawrev-2037	291	8	or	or	CCONJ
inlawrev-2037	291	9	commercial	commercial	ADJ
inlawrev-2037	291	10	information	information	NOUN
inlawrev-2037	291	11	which	which	PRON
inlawrev-2037	291	12	,	,	PUNCT
inlawrev-2037	291	13	at	at	ADP
inlawrev-2037	291	14	least	least	ADJ
inlawrev-2037	291	15	in	in	ADP
inlawrev-2037	291	16	one	one	NUM
inlawrev-2037	291	17	sense	sense	NOUN
inlawrev-2037	291	18	,	,	PUNCT
inlawrev-2037	291	19	is	be	AUX
inlawrev-2037	291	20	"	"	PUNCT
inlawrev-2037	291	21	privileged	privileged	ADJ
inlawrev-2037	291	22	or	or	CCONJ
inlawrev-2037	291	23	confidential	confidential	ADJ
inlawrev-2037	291	24	.	.	PUNCT
inlawrev-2037	291	25	"	"	PUNCT
inlawrev-2037	292	1	judge	judge	PROPN
inlawrev-2037	292	2	robinson	robinson	PROPN
inlawrev-2037	292	3	also	also	ADV
inlawrev-2037	292	4	ignored	ignore	VERB
inlawrev-2037	292	5	the	the	DET
inlawrev-2037	292	6	"	"	PUNCT
inlawrev-2037	292	7	objective	objective	ADJ
inlawrev-2037	292	8	content	content	NOUN
inlawrev-2037	292	9	"	"	PUNCT
inlawrev-2037	292	10	standard	standard	NOUN
inlawrev-2037	292	11	of	of	ADP
inlawrev-2037	292	12	confidentiality	confidentiality	NOUN
inlawrev-2037	292	13	for	for	ADP
inlawrev-2037	292	14	the	the	DET
inlawrev-2037	292	15	(	(	PUNCT
inlawrev-2037	292	16	b	b	NOUN
inlawrev-2037	292	17	)	)	PUNCT
inlawrev-2037	292	18	(	(	PUNCT
inlawrev-2037	292	19	4	4	X
inlawrev-2037	292	20	)	)	PUNCT
inlawrev-2037	292	21	exemption	exemption	NOUN
inlawrev-2037	292	22	first	first	ADV
inlawrev-2037	292	23	used	use	VERB
inlawrev-2037	292	24	by	by	ADP
inlawrev-2037	292	25	the	the	DET
inlawrev-2037	292	26	fourth	fourth	ADJ
inlawrev-2037	292	27	exemption	exemption	NOUN
inlawrev-2037	292	28	be	be	AUX
inlawrev-2037	292	29	interpreted	interpret	VERB
inlawrev-2037	292	30	to	to	PART
inlawrev-2037	292	31	protect	protect	VERB
inlawrev-2037	292	32	the	the	DET
inlawrev-2037	292	33	information	information	NOUN
inlawrev-2037	292	34	from	from	ADP
inlawrev-2037	292	35	required	require	VERB
inlawrev-2037	292	36	disclosure	disclosure	NOUN
inlawrev-2037	292	37	?	?	PUNCT
inlawrev-2037	293	1	the	the	DET
inlawrev-2037	293	2	requirements	requirement	NOUN
inlawrev-2037	293	3	of	of	ADP
inlawrev-2037	293	4	common	common	ADJ
inlawrev-2037	293	5	sense	sense	NOUN
inlawrev-2037	293	6	directly	directly	ADV
inlawrev-2037	293	7	collide	collide	VERB
inlawrev-2037	293	8	with	with	ADP
inlawrev-2037	293	9	the	the	DET
inlawrev-2037	293	10	clear	clear	ADJ
inlawrev-2037	293	11	statutory	statutory	ADJ
inlawrev-2037	293	12	language	language	NOUN
inlawrev-2037	293	13	.	.	PUNCT
inlawrev-2037	294	1	obviously	obviously	ADV
inlawrev-2037	294	2	,	,	PUNCT
inlawrev-2037	294	3	the	the	DET
inlawrev-2037	294	4	good	good	ADJ
inlawrev-2037	294	5	faith	faith	NOUN
inlawrev-2037	294	6	understanding	understand	VERB
inlawrev-2037	294	7	that	that	SCONJ
inlawrev-2037	294	8	the	the	DET
inlawrev-2037	294	9	information	information	NOUN
inlawrev-2037	294	10	ivill	ivill	AUX
inlawrev-2037	294	11	be	be	AUX
inlawrev-2037	294	12	kept	keep	VERB
inlawrev-2037	294	13	confidential	confidential	ADJ
inlawrev-2037	294	14	should	should	AUX
inlawrev-2037	294	15	be	be	AUX
inlawrev-2037	294	16	honored	honor	VERB
inlawrev-2037	294	17	.	.	PUNCT
inlawrev-2037	295	1	davis	davis	PROPN
inlawrev-2037	295	2	,	,	PUNCT
inlawrev-2037	295	3	supra	supra	PROPN
inlawrev-2037	295	4	note	note	PROPN
inlawrev-2037	295	5	1	1	NUM
inlawrev-2037	295	6	,	,	PUNCT
inlawrev-2037	295	7	§	§	PROPN
inlawrev-2037	295	8	3a.19	3a.19	NUM
inlawrev-2037	295	9	,	,	PUNCT
inlawrev-2037	295	10	at	at	ADP
inlawrev-2037	295	11	146	146	NUM
inlawrev-2037	295	12	-	-	SYM
inlawrev-2037	295	13	47	47	NUM
inlawrev-2037	295	14	(	(	PUNCT
inlawrev-2037	295	15	emphasis	emphasis	NOUN
inlawrev-2037	295	16	added	add	VERB
inlawrev-2037	295	17	)	)	PUNCT
inlawrev-2037	295	18	.	.	PUNCT
inlawrev-2037	296	1	^^362	^^362	PROPN
inlawrev-2037	296	2	f.	f.	PROPN
inlawrev-2037	296	3	supp	supp	PROPN
inlawrev-2037	296	4	.	.	PUNCT
inlawrev-2037	297	1	at	at	ADP
inlawrev-2037	297	2	1307	1307	NUM
inlawrev-2037	297	3	n.53	n.53	PROPN
inlawrev-2037	297	4	.	.	PUNCT
inlawrev-2037	297	5	^«450	^«450	NOUN
inlawrev-2037	297	6	f.2d	f.2d	ADP
inlawrev-2037	297	7	670	670	NUM
inlawrev-2037	297	8	(	(	PUNCT
inlawrev-2037	297	9	d.c	d.c	PROPN
inlawrev-2037	297	10	.	.	PROPN
inlawrev-2037	297	11	cir	cir	PROPN
inlawrev-2037	297	12	.	.	PROPN
inlawrev-2037	297	13	1971	1971	NUM
inlawrev-2037	297	14	)	)	PUNCT
inlawrev-2037	297	15	.	.	PUNCT
inlawrev-2037	297	16	^^id	^^id	PUNCT
inlawrev-2037	297	17	.	.	PUNCT
inlawrev-2037	298	1	at	at	ADP
inlawrev-2037	298	2	673	673	NUM
inlawrev-2037	298	3	(	(	PUNCT
inlawrev-2037	298	4	emphasis	emphasis	NOUN
inlawrev-2037	298	5	added	add	VERB
inlawrev-2037	298	6	)	)	PUNCT
inlawrev-2037	298	7	.	.	PUNCT
inlawrev-2037	299	1	it	it	PRON
inlawrev-2037	299	2	will	will	AUX
inlawrev-2037	299	3	be	be	AUX
inlawrev-2037	299	4	the	the	DET
inlawrev-2037	299	5	practice	practice	NOUN
inlawrev-2037	299	6	of	of	ADP
inlawrev-2037	299	7	the	the	DET
inlawrev-2037	299	8	service	service	NOUN
inlawrev-2037	299	9	to	to	PART
inlawrev-2037	299	10	publish	publish	VERB
inlawrev-2037	299	11	as	as	ADP
inlawrev-2037	299	12	much	much	ADJ
inlawrev-2037	299	13	of	of	ADP
inlawrev-2037	299	14	the	the	DET
inlawrev-2037	299	15	ruling	ruling	NOUN
inlawrev-2037	299	16	or	or	CCONJ
inlawrev-2037	299	17	communication	communication	NOUN
inlawrev-2037	299	18	as	as	SCONJ
inlawrev-2037	299	19	is	be	AUX
inlawrev-2037	299	20	necessary	necessary	ADJ
inlawrev-2037	299	21	for	for	SCONJ
inlawrev-2037	299	22	an	an	DET
inlawrev-2037	299	23	understanding	understanding	NOUN
inlawrev-2037	299	24	of	of	ADP
inlawrev-2037	299	25	the	the	DET
inlawrev-2037	299	26	position	position	NOUN
inlawrev-2037	299	27	stated	state	VERB
inlawrev-2037	299	28	.	.	PUNCT
inlawrev-2037	300	1	however	however	ADV
inlawrev-2037	300	2	,	,	PUNCT
inlawrev-2037	300	3	in	in	ADP
inlawrev-2037	300	4	order	order	NOUN
inlawrev-2037	300	5	to	to	PART
inlawrev-2037	300	6	prevent	prevent	VERB
inlawrev-2037	300	7	unwarranted	unwarranted	ADJ
inlawrev-2037	300	8	invasion	invasion	NOUN
inlawrev-2037	300	9	of	of	ADP
inlawrev-2037	300	10	personal	personal	ADJ
inlawrev-2037	300	11	privacy	privacy	NOUN
inlawrev-2037	300	12	and	and	CCONJ
inlawrev-2037	300	13	to	to	PART
inlawrev-2037	300	14	comply	comply	VERB
inlawrev-2037	300	15	with	with	ADP
inlawrev-2037	300	16	statutory	statutory	ADJ
inlawrev-2037	300	17	provisions	provision	NOUN
inlawrev-2037	300	18	.	.	PUNCT
inlawrev-2037	300	19	.	.	PUNCT
inlawrev-2037	300	20	.	.	PUNCT
inlawrev-2037	301	1	dealing	deal	VERB
inlawrev-2037	301	2	with	with	ADP
inlawrev-2037	301	3	disclosure	disclosure	NOUN
inlawrev-2037	301	4	of	of	ADP
inlawrev-2037	301	5	information	information	NOUN
inlawrev-2037	301	6	obtained	obtain	VERB
inlawrev-2037	301	7	from	from	ADP
inlawrev-2037	301	8	members	member	NOUN
inlawrev-2037	301	9	of	of	ADP
inlawrev-2037	301	10	the	the	DET
inlawrev-2037	301	11	public	public	NOUN
inlawrev-2037	301	12	,	,	PUNCT
inlawrev-2037	301	13	identifying	identify	VERB
inlawrev-2037	301	14	details	detail	NOUN
inlawrev-2037	301	15	,	,	PUNCT
inlawrev-2037	301	16	including	include	VERB
inlawrev-2037	301	17	names	name	NOUN
inlawrev-2037	301	18	and	and	CCONJ
inlawrev-2037	301	19	addresses	address	NOUN
inlawrev-2037	301	20	of	of	ADP
inlawrev-2037	301	21	persons	person	NOUN
inlawrev-2037	301	22	involved	involve	VERB
inlawrev-2037	301	23	,	,	PUNCT
inlawrev-2037	301	24	and	and	CCONJ
inlawrev-2037	301	25	information	information	NOUN
inlawrev-2037	301	26	of	of	ADP
inlawrev-2037	301	27	a	a	DET
inlawrev-2037	301	28	confidential	confidential	ADJ
inlawrev-2037	301	29	nature	nature	NOUN
inlawrev-2037	301	30	are	be	AUX
inlawrev-2037	301	31	deleted	delete	VERB
inlawrev-2037	301	32	from	from	ADP
inlawrev-2037	301	33	the	the	DET
inlawrev-2037	301	34	ruling	ruling	NOUN
inlawrev-2037	301	35	.	.	PUNCT
inlawrev-2037	302	1	rev	rev	PROPN
inlawrev-2037	302	2	.	.	PROPN
inlawrev-2037	302	3	proc	proc	PROPN
inlawrev-2037	302	4	.	.	PUNCT
inlawrev-2037	303	1	72	72	NUM
inlawrev-2037	303	2	-	-	SYM
inlawrev-2037	303	3	1	1	NUM
inlawrev-2037	303	4	,	,	PUNCT
inlawrev-2037	303	5	1972	1972	NUM
inlawrev-2037	303	6	-	-	SYM
inlawrev-2037	303	7	1	1	NUM
inlawrev-2037	303	8	cum	cum	NOUN
inlawrev-2037	303	9	.	.	PUNCT
inlawrev-2037	304	1	bull	bull	NOUN
inlawrev-2037	304	2	.	.	PUNCT
inlawrev-2037	305	1	694	694	NUM
inlawrev-2037	305	2	.	.	X
inlawrev-2037	305	3	1973	1973	NUM
inlawrev-2037	305	4	]	]	PUNCT
inlawrev-2037	305	5	recent	recent	ADJ
inlawrev-2037	305	6	developments	development	NOUN
inlawrev-2037	305	7	427	427	NUM
inlawrev-2037	305	8	united	united	PROPN
inlawrev-2037	305	9	states	states	PROPN
inlawrev-2037	305	10	court	court	PROPN
inlawrev-2037	305	11	of	of	ADP
inlawrev-2037	305	12	appeals	appeal	NOUN
inlawrev-2037	305	13	for	for	ADP
inlawrev-2037	305	14	the	the	DET
inlawrev-2037	305	15	district	district	PROPN
inlawrev-2037	305	16	of	of	ADP
inlawrev-2037	305	17	columbia	columbia	PROPN
inlawrev-2037	305	18	circuit	circuit	PROPN
inlawrev-2037	305	19	in	in	ADP
inlawrev-2037	305	20	grumman	grumman	PROPN
inlawrev-2037	305	21	aircraft	aircraft	PROPN
inlawrev-2037	305	22	engineering	engineering	PROPN
inlawrev-2037	305	23	corp	corp	PROPN
inlawrev-2037	305	24	,	,	PUNCT
inlawrev-2037	305	25	v.	v.	PROPN
inlawrev-2037	305	26	renegotiation	renegotiation	NOUN
inlawrev-2037	305	27	board^^	board^^	VERB
inlawrev-2037	305	28	and	and	CCONJ
inlawrev-2037	305	29	later	later	ADV
inlawrev-2037	305	30	discussed	discuss	VERB
inlawrev-2037	305	31	and	and	CCONJ
inlawrev-2037	305	32	defended	defend	VERB
inlawrev-2037	305	33	by	by	ADP
inlawrev-2037	305	34	that	that	DET
inlawrev-2037	305	35	court	court	NOUN
inlawrev-2037	305	36	in	in	ADP
inlawrev-2037	305	37	sterling	sterling	NOUN
inlawrev-2037	305	38	drug	drug	PROPN
inlawrev-2037	305	39	,	,	PUNCT
inlawrev-2037	305	40	inc	inc	PROPN
inlawrev-2037	305	41	.	.	PROPN
inlawrev-2037	306	1	v.	v.	ADP
inlawrev-2037	306	2	ftc.^^	ftc.^^	PROPN
inlawrev-2037	306	3	as	as	SCONJ
inlawrev-2037	306	4	explained	explain	VERB
inlawrev-2037	306	5	by	by	ADP
inlawrev-2037	306	6	sterling	sterling	NOUN
inlawrev-2037	306	7	drug	drug	NOUN
inlawrev-2037	306	8	,	,	PUNCT
inlawrev-2037	306	9	the	the	DET
inlawrev-2037	306	10	*	*	ADJ
inlawrev-2037	306	11	*	*	ADJ
inlawrev-2037	306	12	objective	objective	ADJ
inlawrev-2037	306	13	content	content	NOUN
inlawrev-2037	306	14	"	"	PUNCT
inlawrev-2037	306	15	standard	standard	NOUN
inlawrev-2037	306	16	of	of	ADP
inlawrev-2037	306	17	confidentiality	confidentiality	NOUN
inlawrev-2037	306	18	is	be	AUX
inlawrev-2037	306	19	satisfied	satisfied	ADJ
inlawrev-2037	306	20	if	if	SCONJ
inlawrev-2037	306	21	the	the	DET
inlawrev-2037	306	22	material	material	NOUN
inlawrev-2037	306	23	"	"	PUNCT
inlawrev-2037	306	24	would	would	AUX
inlawrev-2037	306	25	customarily	customarily	ADV
inlawrev-2037	306	26	not	not	PART
inlawrev-2037	306	27	be	be	AUX
inlawrev-2037	306	28	released	release	VERB
inlawrev-2037	306	29	to	to	ADP
inlawrev-2037	306	30	the	the	DET
inlawrev-2037	306	31	public	public	NOUN
inlawrev-2037	306	32	by	by	ADP
inlawrev-2037	306	33	the	the	DET
inlawrev-2037	306	34	person	person	NOUN
inlawrev-2037	306	35	from	from	ADP
inlawrev-2037	306	36	whom	whom	PRON
inlawrev-2037	306	37	it	it	PRON
inlawrev-2037	306	38	was	be	AUX
inlawrev-2037	306	39	obtained	obtain	VERB
inlawrev-2037	306	40	.	.	PUNCT
inlawrev-2037	307	1	"	"	PUNCT
inlawrev-2037	307	2	"	"	PUNCT
inlawrev-2037	307	3	this	this	DET
inlawrev-2037	307	4	standard	standard	NOUN
inlawrev-2037	307	5	of	of	ADP
inlawrev-2037	307	6	confidentiality	confidentiality	NOUN
inlawrev-2037	307	7	for	for	ADP
inlawrev-2037	307	8	the	the	DET
inlawrev-2037	307	9	(	(	PUNCT
inlawrev-2037	307	10	b	b	NOUN
inlawrev-2037	307	11	)	)	PUNCT
inlawrev-2037	307	12	(	(	PUNCT
inlawrev-2037	307	13	4	4	X
inlawrev-2037	307	14	)	)	PUNCT
inlawrev-2037	307	15	exemption	exemption	NOUN
inlawrev-2037	307	16	was	be	AUX
inlawrev-2037	307	17	endorsed	endorse	VERB
inlawrev-2037	307	18	by	by	ADP
inlawrev-2037	307	19	judge	judge	PROPN
inlawrev-2037	307	20	robinson	robinson	PROPN
inlawrev-2037	307	21	himself	himself	PRON
inlawrev-2037	307	22	in	in	ADP
inlawrev-2037	307	23	m	m	PROPN
inlawrev-2037	307	24	,	,	PUNCT
inlawrev-2037	307	25	a.	a.	NOUN
inlawrev-2037	307	26	schapiro	schapiro	NOUN
inlawrev-2037	307	27	v.	v.	ADP
inlawrev-2037	307	28	sec^^	sec^^	PROPN
inlawrev-2037	307	29	just	just	ADV
inlawrev-2037	307	30	sixteen	sixteen	NUM
inlawrev-2037	307	31	months	month	NOUN
inlawrev-2037	307	32	before	before	ADP
inlawrev-2037	307	33	tax	tax	NOUN
inlawrev-2037	307	34	analysts	analyst	NOUN
inlawrev-2037	307	35	&	&	CCONJ
inlawrev-2037	307	36	advocates	advocate	NOUN
inlawrev-2037	307	37	.	.	PUNCT
inlawrev-2037	308	1	in	in	ADP
inlawrev-2037	308	2	deciding	decide	VERB
inlawrev-2037	308	3	that	that	SCONJ
inlawrev-2037	308	4	the	the	DET
inlawrev-2037	308	5	(	(	PUNCT
inlawrev-2037	308	6	b	b	NOUN
inlawrev-2037	308	7	)	)	PUNCT
inlawrev-2037	308	8	(	(	PUNCT
inlawrev-2037	308	9	4	4	X
inlawrev-2037	308	10	)	)	PUNCT
inlawrev-2037	308	11	exemption	exemption	NOUN
inlawrev-2037	308	12	applies	apply	VERB
inlawrev-2037	308	13	,	,	PUNCT
inlawrev-2037	308	14	according	accord	VERB
inlawrev-2037	308	15	to	to	ADP
inlawrev-2037	308	16	judge	judge	PROPN
inlawrev-2037	308	17	robinson	robinson	PROPN
inlawrev-2037	308	18	,	,	PUNCT
inlawrev-2037	308	19	a	a	DET
inlawrev-2037	308	20	court	court	NOUN
inlawrev-2037	308	21	should	should	AUX
inlawrev-2037	308	22	not	not	PART
inlawrev-2037	308	23	consider	consider	VERB
inlawrev-2037	308	24	whether	whether	SCONJ
inlawrev-2037	308	25	the	the	DET
inlawrev-2037	308	26	information	information	NOUN
inlawrev-2037	308	27	was	be	AUX
inlawrev-2037	308	28	submitted	submit	VERB
inlawrev-2037	308	29	on	on	ADP
inlawrev-2037	308	30	the	the	DET
inlawrev-2037	308	31	basis	basis	NOUN
inlawrev-2037	308	32	of	of	ADP
inlawrev-2037	308	33	an	an	DET
inlawrev-2037	308	34	express	express	ADJ
inlawrev-2037	308	35	or	or	CCONJ
inlawrev-2037	308	36	implied	imply	VERB
inlawrev-2037	308	37	promise	promise	NOUN
inlawrev-2037	308	38	of	of	ADP
inlawrev-2037	308	39	confidentiality	confidentiality	NOUN
inlawrev-2037	308	40	but	but	CCONJ
inlawrev-2037	308	41	rather	rather	ADV
inlawrev-2037	308	42	"	"	PUNCT
inlawrev-2037	308	43	should	should	AUX
inlawrev-2037	308	44	determine	determine	VERB
inlawrev-2037	308	45	,	,	PUNCT
inlawrev-2037	308	46	on	on	ADP
inlawrev-2037	308	47	an	an	DET
inlawrev-2037	308	48	objective	objective	ADJ
inlawrev-2037	308	49	basis	basis	NOUN
inlawrev-2037	308	50	,	,	PUNCT
inlawrev-2037	308	51	that	that	SCONJ
inlawrev-2037	308	52	this	this	PRON
inlawrev-2037	308	53	is	be	AUX
inlawrev-2037	308	54	not	not	PART
inlawrev-2037	308	55	the	the	DET
inlawrev-2037	308	56	type	type	NOUN
inlawrev-2037	308	57	of	of	ADP
inlawrev-2037	308	58	information	information	NOUN
inlawrev-2037	308	59	one	one	PRON
inlawrev-2037	308	60	would	would	AUX
inlawrev-2037	308	61	reveal	reveal	VERB
inlawrev-2037	308	62	to	to	ADP
inlawrev-2037	308	63	its	its	PRON
inlawrev-2037	308	64	public	public	NOUN
inlawrev-2037	308	65	.	.	PUNCT
inlawrev-2037	308	66	"*^	"*^	NOUN
inlawrev-2037	309	1	in	in	ADP
inlawrev-2037	309	2	an	an	DET
inlawrev-2037	309	3	extraordinary	extraordinary	ADJ
inlawrev-2037	309	4	oversight	oversight	NOUN
inlawrev-2037	309	5	,	,	PUNCT
inlawrev-2037	309	6	judge	judge	PROPN
inlawrev-2037	309	7	robinson	robinson	PROPN
inlawrev-2037	309	8	failed	fail	VERB
inlawrev-2037	309	9	to	to	PART
inlawrev-2037	309	10	consider	consider	VERB
inlawrev-2037	309	11	,	,	PUNCT
inlawrev-2037	309	12	in	in	ADP
inlawrev-2037	309	13	tax	tax	NOUN
inlawrev-2037	309	14	analysts	analyst	NOUN
inlawrev-2037	309	15	&	&	CCONJ
inlawrev-2037	309	16	advocates	advocate	NOUN
inlawrev-2037	309	17	,	,	PUNCT
inlawrev-2037	309	18	whether	whether	SCONJ
inlawrev-2037	309	19	the	the	DET
inlawrev-2037	309	20	information	information	NOUN
inlawrev-2037	309	21	contained	contain	VERB
inlawrev-2037	309	22	in	in	ADP
inlawrev-2037	309	23	private	private	ADJ
inlawrev-2037	309	24	letter	letter	NOUN
inlawrev-2037	309	25	rulings	ruling	NOUN
inlawrev-2037	309	26	is	be	AUX
inlawrev-2037	309	27	or	or	CCONJ
inlawrev-2037	309	28	is	be	AUX
inlawrev-2037	309	29	not	not	PART
inlawrev-2037	309	30	the	the	DET
inlawrev-2037	309	31	type	type	NOUN
inlawrev-2037	309	32	of	of	ADP
inlawrev-2037	309	33	information	information	NOUN
inlawrev-2037	309	34	one	one	PRON
inlawrev-2037	309	35	would	would	AUX
inlawrev-2037	309	36	reveal	reveal	VERB
inlawrev-2037	309	37	to	to	ADP
inlawrev-2037	309	38	the	the	DET
inlawrev-2037	309	39	public	public	NOUN
inlawrev-2037	309	40	.	.	PUNCT
inlawrev-2037	310	1	most	most	ADV
inlawrev-2037	310	2	assuredly	assuredly	ADV
inlawrev-2037	310	3	such	such	ADJ
inlawrev-2037	310	4	financial	financial	ADJ
inlawrev-2037	310	5	information	information	NOUN
inlawrev-2037	310	6	is	be	AUX
inlawrev-2037	310	7	not	not	PART
inlawrev-2037	310	8	ordinarily	ordinarily	ADV
inlawrev-2037	310	9	revealed	reveal	VERB
inlawrev-2037	310	10	to	to	ADP
inlawrev-2037	310	11	the	the	DET
inlawrev-2037	310	12	public	public	NOUN
inlawrev-2037	310	13	.	.	PUNCT
inlawrev-2037	311	1	this	this	PRON
inlawrev-2037	311	2	is	be	AUX
inlawrev-2037	311	3	the	the	DET
inlawrev-2037	311	4	opinion	opinion	NOUN
inlawrev-2037	311	5	of	of	ADP
inlawrev-2037	311	6	judge	judge	PROPN
inlawrev-2037	311	7	gasch	gasch	PROPN
inlawrev-2037	311	8	,	,	PUNCT
inlawrev-2037	311	9	also	also	ADV
inlawrev-2037	311	10	from	from	ADP
inlawrev-2037	311	11	the	the	DET
inlawrev-2037	311	12	united	united	PROPN
inlawrev-2037	311	13	states	states	PROPN
inlawrev-2037	311	14	district	district	PROPN
inlawrev-2037	311	15	court	court	NOUN
inlawrev-2037	311	16	for	for	ADP
inlawrev-2037	311	17	the	the	DET
inlawrev-2037	311	18	district	district	PROPN
inlawrev-2037	311	19	of	of	ADP
inlawrev-2037	311	20	columbia	columbia	PROPN
inlawrev-2037	311	21	,	,	PUNCT
inlawrev-2037	311	22	in	in	ADP
inlawrev-2037	311	23	national	national	ADJ
inlawrev-2037	311	24	parks	park	NOUN
inlawrev-2037	311	25	&	&	CCONJ
inlawrev-2037	311	26	conservation	conservation	PROPN
inlawrev-2037	311	27	association	association	PROPN
inlawrev-2037	311	28	v.	v.	ADP
inlawrev-2037	311	29	morton,^	morton,^	PROPN
inlawrev-2037	311	30	''	''	PUNCT
inlawrev-2037	311	31	decided	decide	VERB
inlawrev-2037	311	32	only	only	ADV
inlawrev-2037	311	33	six	six	NUM
inlawrev-2037	311	34	months	month	NOUN
inlawrev-2037	311	35	before	before	ADP
inlawrev-2037	311	36	tax	tax	NOUN
inlawrev-2037	311	37	analysts	analyst	NOUN
inlawrev-2037	311	38	&	&	CCONJ
inlawrev-2037	311	39	advocates	advocate	NOUN
inlawrev-2037	311	40	.	.	PUNCT
inlawrev-2037	312	1	in	in	ADP
inlawrev-2037	312	2	national	national	ADJ
inlawrev-2037	312	3	parks	park	NOUN
inlawrev-2037	312	4	,	,	PUNCT
inlawrev-2037	312	5	the	the	DET
inlawrev-2037	312	6	court	court	NOUN
inlawrev-2037	312	7	held	hold	VERB
inlawrev-2037	312	8	that	that	SCONJ
inlawrev-2037	312	9	annual	annual	ADJ
inlawrev-2037	312	10	financial	financial	ADJ
inlawrev-2037	312	11	statements	statement	NOUN
inlawrev-2037	312	12	,	,	PUNCT
inlawrev-2037	312	13	secured	secure	VERB
inlawrev-2037	312	14	by	by	ADP
inlawrev-2037	312	15	the	the	DET
inlawrev-2037	312	16	director	director	NOUN
inlawrev-2037	312	17	of	of	ADP
inlawrev-2037	312	18	the	the	DET
inlawrev-2037	312	19	national	national	PROPN
inlawrev-2037	312	20	park	park	PROPN
inlawrev-2037	312	21	service	service	NOUN
inlawrev-2037	312	22	in	in	ADP
inlawrev-2037	312	23	an	an	DET
inlawrev-2037	312	24	audit	audit	NOUN
inlawrev-2037	312	25	of	of	ADP
inlawrev-2037	312	26	various	various	ADJ
inlawrev-2037	312	27	concession	concession	NOUN
inlawrev-2037	312	28	operators	operator	NOUN
inlawrev-2037	312	29	,	,	PUNCT
inlawrev-2037	312	30	contained	contain	VERB
inlawrev-2037	312	31	information	information	NOUN
inlawrev-2037	312	32	of	of	ADP
inlawrev-2037	312	33	the	the	DET
inlawrev-2037	312	34	type	type	NOUN
inlawrev-2037	312	35	"	"	PUNCT
inlawrev-2037	312	36	that	that	PRON
inlawrev-2037	312	37	would	would	AUX
inlawrev-2037	312	38	not	not	PART
inlawrev-2037	312	39	generally	generally	ADV
inlawrev-2037	312	40	be	be	AUX
inlawrev-2037	312	41	made	make	VERB
inlawrev-2037	312	42	available	available	ADJ
inlawrev-2037	312	43	for	for	ADP
inlawrev-2037	312	44	public	public	ADJ
inlawrev-2037	312	45	perusal"^	perusal"^	NOUN
inlawrev-2037	312	46	^	^	PUNCT
inlawrev-2037	312	47	and	and	CCONJ
inlawrev-2037	312	48	hence	hence	ADV
inlawrev-2037	312	49	were	be	AUX
inlawrev-2037	312	50	"	"	PUNCT
inlawrev-2037	312	51	confidential	confidential	ADJ
inlawrev-2037	312	52	"	"	PUNCT
inlawrev-2037	312	53	within	within	ADP
inlawrev-2037	312	54	the	the	DET
inlawrev-2037	312	55	(	(	PUNCT
inlawrev-2037	312	56	b	b	NOUN
inlawrev-2037	312	57	)	)	PUNCT
inlawrev-2037	312	58	(	(	PUNCT
inlawrev-2037	312	59	4	4	X
inlawrev-2037	312	60	)	)	PUNCT
inlawrev-2037	312	61	exemption	exemption	NOUN
inlawrev-2037	312	62	.	.	PUNCT
inlawrev-2037	313	1	*	*	PUNCT
inlawrev-2037	313	2	'	'	NUM
inlawrev-2037	313	3	425	425	NUM
inlawrev-2037	313	4	f.2d	f.2d	NUM
inlawrev-2037	313	5	578	578	NUM
inlawrev-2037	313	6	(	(	PUNCT
inlawrev-2037	313	7	d.c	d.c	PROPN
inlawrev-2037	313	8	.	.	PROPN
inlawrev-2037	313	9	cir	cir	PROPN
inlawrev-2037	313	10	.	.	PROPN
inlawrev-2037	313	11	1970	1970	NUM
inlawrev-2037	313	12	)	)	PUNCT
inlawrev-2037	313	13	.	.	PUNCT
inlawrev-2037	314	1	in	in	ADP
inlawrev-2037	314	2	grumman	grumman	PROPN
inlawrev-2037	314	3	a	a	DET
inlawrev-2037	314	4	contractor	contractor	NOUN
inlawrev-2037	314	5	sought	seek	VERB
inlawrev-2037	314	6	disclosure	disclosure	NOUN
inlawrev-2037	314	7	of	of	ADP
inlawrev-2037	314	8	orders	order	NOUN
inlawrev-2037	314	9	and	and	CCONJ
inlawrev-2037	314	10	opinions	opinion	NOUN
inlawrev-2037	314	11	of	of	ADP
inlawrev-2037	314	12	the	the	DET
inlawrev-2037	314	13	renegotiation	renegotiation	NOUN
inlawrev-2037	314	14	board	board	NOUN
inlawrev-2037	314	15	involving	involve	VERB
inlawrev-2037	314	16	fourteen	fourteen	NUM
inlawrev-2037	314	17	other	other	ADJ
inlawrev-2037	314	18	companies	company	NOUN
inlawrev-2037	314	19	.	.	PUNCT
inlawrev-2037	315	1	the	the	DET
inlawrev-2037	315	2	board	board	NOUN
inlawrev-2037	315	3	relied	rely	VERB
inlawrev-2037	315	4	unsuccessfully	unsuccessfully	ADV
inlawrev-2037	315	5	on	on	ADP
inlawrev-2037	315	6	a	a	DET
inlawrev-2037	315	7	blanket	blanket	NOUN
inlawrev-2037	315	8	use	use	NOUN
inlawrev-2037	315	9	of	of	ADP
inlawrev-2037	315	10	the	the	DET
inlawrev-2037	315	11	(	(	PUNCT
inlawrev-2037	315	12	b	b	NOUN
inlawrev-2037	315	13	)	)	PUNCT
inlawrev-2037	315	14	(	(	PUNCT
inlawrev-2037	315	15	4	4	X
inlawrev-2037	315	16	)	)	PUNCT
inlawrev-2037	315	17	exemption	exemption	NOUN
inlawrev-2037	315	18	.	.	PUNCT
inlawrev-2037	316	1	the	the	DET
inlawrev-2037	316	2	court	court	NOUN
inlawrev-2037	316	3	of	of	ADP
inlawrev-2037	316	4	appeals	appeal	NOUN
inlawrev-2037	316	5	remanded	remand	VERB
inlawrev-2037	316	6	for	for	ADP
inlawrev-2037	316	7	in	in	ADP
inlawrev-2037	316	8	camera	camera	NOUN
inlawrev-2037	316	9	inspection	inspection	NOUN
inlawrev-2037	316	10	with	with	ADP
inlawrev-2037	316	11	the	the	DET
inlawrev-2037	316	12	order	order	NOUN
inlawrev-2037	316	13	to	to	PART
inlawrev-2037	316	14	make	make	VERB
inlawrev-2037	316	15	deletions	deletion	NOUN
inlawrev-2037	316	16	of	of	ADP
inlawrev-2037	316	17	identifying	identify	VERB
inlawrev-2037	316	18	details	detail	NOUN
inlawrev-2037	316	19	in	in	ADP
inlawrev-2037	316	20	the	the	DET
inlawrev-2037	316	21	case	case	NOUN
inlawrev-2037	316	22	of	of	ADP
inlawrev-2037	316	23	matter	matter	NOUN
inlawrev-2037	316	24	falling	fall	VERB
inlawrev-2037	316	25	within	within	ADP
inlawrev-2037	316	26	the	the	DET
inlawrev-2037	316	27	(	(	PUNCT
inlawrev-2037	316	28	b	b	NOUN
inlawrev-2037	316	29	)	)	PUNCT
inlawrev-2037	316	30	(	(	PUNCT
inlawrev-2037	316	31	4	4	X
inlawrev-2037	316	32	)	)	PUNCT
inlawrev-2037	316	33	exemption	exemption	NOUN
inlawrev-2037	316	34	.	.	PUNCT
inlawrev-2037	317	1	"	"	PUNCT
inlawrev-2037	317	2	confidential	confidential	ADJ
inlawrev-2037	317	3	"	"	PUNCT
inlawrev-2037	317	4	information	information	NOUN
inlawrev-2037	317	5	for	for	ADP
inlawrev-2037	317	6	the	the	DET
inlawrev-2037	317	7	court	court	NOUN
inlawrev-2037	317	8	was	be	AUX
inlawrev-2037	317	9	that	that	SCONJ
inlawrev-2037	317	10	"	"	PUNCT
inlawrev-2037	317	11	information	information	NOUN
inlawrev-2037	317	12	the	the	DET
inlawrev-2037	317	13	contractor	contractor	NOUN
inlawrev-2037	317	14	would	would	AUX
inlawrev-2037	317	15	not	not	PART
inlawrev-2037	317	16	reveal	reveal	VERB
inlawrev-2037	317	17	to	to	ADP
inlawrev-2037	317	18	the	the	DET
inlawrev-2037	317	19	public	public	NOUN
inlawrev-2037	317	20	.	.	PUNCT
inlawrev-2037	317	21	"	"	PUNCT
inlawrev-2037	318	1	i	i	PRON
inlawrev-2037	318	2	d.	d.	PROPN
inlawrev-2037	318	3	at	at	ADP
inlawrev-2037	318	4	582	582	NUM
inlawrev-2037	318	5	.	.	PUNCT
inlawrev-2037	319	1	"	"	PUNCT
inlawrev-2037	319	2	450	450	NUM
inlawrev-2037	319	3	f.2d	f.2d	ADP
inlawrev-2037	319	4	698	698	NUM
inlawrev-2037	319	5	,	,	PUNCT
inlawrev-2037	319	6	709	709	NUM
inlawrev-2037	319	7	(	(	PUNCT
inlawrev-2037	319	8	d.c	d.c	PROPN
inlawrev-2037	319	9	.	.	PROPN
inlawrev-2037	319	10	cir	cir	PROPN
inlawrev-2037	319	11	.	.	PROPN
inlawrev-2037	319	12	1971	1971	NUM
inlawrev-2037	319	13	)	)	PUNCT
inlawrev-2037	319	14	.	.	PUNCT
inlawrev-2037	320	1	"	"	PUNCT
inlawrev-2037	320	2	/rf	/rf	PUNCT
inlawrev-2037	320	3	.	.	PUNCT
inlawrev-2037	321	1	at	at	ADP
inlawrev-2037	321	2	709	709	NUM
inlawrev-2037	321	3	,	,	PUNCT
inlawrev-2037	321	4	quoting	quote	VERB
inlawrev-2037	321	5	from	from	ADP
inlawrev-2037	321	6	s.	s.	PROPN
inlawrev-2037	321	7	rep	rep	PROPN
inlawrev-2037	321	8	.	.	PROPN
inlawrev-2037	321	9	no	no	PROPN
inlawrev-2037	321	10	.	.	NOUN
inlawrev-2037	321	11	813	813	NUM
inlawrev-2037	321	12	,	,	PUNCT
inlawrev-2037	321	13	89th	89th	ADJ
inlawrev-2037	321	14	cong	cong	NOUN
inlawrev-2037	321	15	.	.	PROPN
inlawrev-2037	321	16	,	,	PUNCT
inlawrev-2037	321	17	2d	2d	PROPN
inlawrev-2037	321	18	sess	sess	NOUN
inlawrev-2037	321	19	.	.	PUNCT
inlawrev-2037	322	1	9	9	NUM
inlawrev-2037	322	2	(	(	PUNCT
inlawrev-2037	322	3	1965	1965	NUM
inlawrev-2037	322	4	)	)	PUNCT
inlawrev-2037	322	5	.	.	PUNCT
inlawrev-2037	323	1	*	*	PUNCT
inlawrev-2037	323	2	^339	^339	PUNCT
inlawrev-2037	323	3	f.	f.	PROPN
inlawrev-2037	323	4	supp	supp	PROPN
inlawrev-2037	323	5	.	.	PUNCT
inlawrev-2037	324	1	467	467	NUM
inlawrev-2037	324	2	,	,	PUNCT
inlawrev-2037	324	3	471	471	NUM
inlawrev-2037	324	4	(	(	PUNCT
inlawrev-2037	324	5	d.d.c	d.d.c	PROPN
inlawrev-2037	324	6	.	.	PROPN
inlawrev-2037	324	7	1972	1972	NUM
inlawrev-2037	324	8	)	)	PUNCT
inlawrev-2037	324	9	.	.	PUNCT
inlawrev-2037	325	1	"	"	PUNCT
inlawrev-2037	325	2	7d	7d	NUM
inlawrev-2037	325	3	.	.	PUNCT
inlawrev-2037	326	1	at	at	ADP
inlawrev-2037	326	2	471	471	NUM
inlawrev-2037	326	3	.	.	PUNCT
inlawrev-2037	327	1	*	*	PUNCT
inlawrev-2037	327	2	*	*	PUNCT
inlawrev-2037	327	3	351	351	NUM
inlawrev-2037	327	4	f.	f.	PROPN
inlawrev-2037	327	5	supp	supp	PROPN
inlawrev-2037	327	6	.	.	PUNCT
inlawrev-2037	328	1	404	404	NUM
inlawrev-2037	328	2	(	(	PUNCT
inlawrev-2037	328	3	d.d.c	d.d.c	PROPN
inlawrev-2037	328	4	.	.	PROPN
inlawrev-2037	328	5	1972	1972	NUM
inlawrev-2037	328	6	)	)	PUNCT
inlawrev-2037	328	7	.	.	PUNCT
inlawrev-2037	329	1	"	"	PUNCT
inlawrev-2037	329	2	"	"	PUNCT
inlawrev-2037	329	3	ud	ud	INTJ
inlawrev-2037	329	4	.	.	PUNCT
inlawrev-2037	329	5	at	at	ADP
inlawrev-2037	329	6	407	407	NUM
inlawrev-2037	329	7	.	.	PUNCT
inlawrev-2037	329	8	428	428	NUM
inlawrev-2037	329	9	indiana	indiana	PROPN
inlawrev-2037	329	10	law	law	PROPN
inlawrev-2037	329	11	review	review	NOUN
inlawrev-2037	329	12	[	[	X
inlawrev-2037	329	13	vol	vol	NOUN
inlawrev-2037	329	14	.	.	PUNCT
inlawrev-2037	329	15	7	7	NUM
inlawrev-2037	329	16	judge	judge	PROPN
inlawrev-2037	329	17	robinson	robinson	PROPN
inlawrev-2037	329	18	's	's	PART
inlawrev-2037	329	19	failure	failure	NOUN
inlawrev-2037	329	20	to	to	PART
inlawrev-2037	329	21	examine	examine	VERB
inlawrev-2037	329	22	the	the	DET
inlawrev-2037	329	23	basis	basis	NOUN
inlawrev-2037	329	24	of	of	ADP
inlawrev-2037	329	25	confidentiality	confidentiality	NOUN
inlawrev-2037	329	26	for	for	ADP
inlawrev-2037	329	27	the	the	DET
inlawrev-2037	329	28	(	(	PUNCT
inlawrev-2037	329	29	b	b	NOUN
inlawrev-2037	329	30	)	)	PUNCT
inlawrev-2037	329	31	(	(	PUNCT
inlawrev-2037	329	32	4	4	X
inlawrev-2037	329	33	)	)	PUNCT
inlawrev-2037	329	34	exemption	exemption	NOUN
inlawrev-2037	329	35	might	might	AUX
inlawrev-2037	329	36	be	be	AUX
inlawrev-2037	329	37	explained	explain	VERB
inlawrev-2037	329	38	by	by	ADP
inlawrev-2037	329	39	his	his	PRON
inlawrev-2037	329	40	belief	belief	NOUN
inlawrev-2037	329	41	that	that	SCONJ
inlawrev-2037	329	42	the	the	DET
inlawrev-2037	329	43	deletion	deletion	NOUN
inlawrev-2037	329	44	of	of	ADP
inlawrev-2037	329	45	identifying	identify	VERB
inlawrev-2037	329	46	details	detail	NOUN
inlawrev-2037	329	47	would	would	AUX
inlawrev-2037	329	48	rehabilitate	rehabilitate	VERB
inlawrev-2037	329	49	any	any	DET
inlawrev-2037	329	50	information	information	NOUN
inlawrev-2037	329	51	found	find	VERB
inlawrev-2037	329	52	to	to	PART
inlawrev-2037	329	53	be	be	AUX
inlawrev-2037	329	54	"	"	PUNCT
inlawrev-2037	329	55	confidential	confidential	ADJ
inlawrev-2037	329	56	"	"	PUNCT
inlawrev-2037	329	57	by	by	ADP
inlawrev-2037	329	58	whatever	whatever	PRON
inlawrev-2037	329	59	standard	standard	ADJ
inlawrev-2037	329	60	one	one	PRON
inlawrev-2037	329	61	would	would	AUX
inlawrev-2037	329	62	care	care	VERB
inlawrev-2037	329	63	to	to	PART
inlawrev-2037	329	64	use	use	VERB
inlawrev-2037	329	65	.	.	PUNCT
inlawrev-2037	330	1	deletion	deletion	NOUN
inlawrev-2037	330	2	of	of	ADP
inlawrev-2037	330	3	identifying	identify	VERB
inlawrev-2037	330	4	details	detail	NOUN
inlawrev-2037	330	5	is	be	AUX
inlawrev-2037	330	6	provided	provide	VERB
inlawrev-2037	330	7	for	for	ADP
inlawrev-2037	330	8	in	in	ADP
inlawrev-2037	330	9	the	the	DET
inlawrev-2037	330	10	information	information	NOUN
inlawrev-2037	330	11	act	act	NOUN
inlawrev-2037	330	12	to	to	PART
inlawrev-2037	330	13	prevent	prevent	VERB
inlawrev-2037	330	14	a	a	DET
inlawrev-2037	330	15	clearly	clearly	ADV
inlawrev-2037	330	16	"	"	PUNCT
inlawrev-2037	330	17	unwarranted	unwarranted	ADJ
inlawrev-2037	330	18	invasion	invasion	NOUN
inlawrev-2037	330	19	of	of	ADP
inlawrev-2037	330	20	personal	personal	ADJ
inlawrev-2037	330	21	privacy	privacy	NOUN
inlawrev-2037	330	22	.	.	PUNCT
inlawrev-2037	331	1	"^	"^	PUNCT
inlawrev-2037	331	2	°	°	NUM
inlawrev-2037	331	3	although	although	SCONJ
inlawrev-2037	331	4	the	the	DET
inlawrev-2037	331	5	deletion	deletion	NOUN
inlawrev-2037	331	6	provision	provision	NOUN
inlawrev-2037	331	7	is	be	AUX
inlawrev-2037	331	8	limited	limit	VERB
inlawrev-2037	331	9	to	to	ADP
inlawrev-2037	331	10	"	"	PUNCT
inlawrev-2037	331	11	personal	personal	ADJ
inlawrev-2037	331	12	privacy	privacy	NOUN
inlawrev-2037	331	13	,	,	PUNCT
inlawrev-2037	331	14	"	"	PUNCT
inlawrev-2037	331	15	courts	court	NOUN
inlawrev-2037	331	16	have	have	AUX
inlawrev-2037	331	17	extended	extend	VERB
inlawrev-2037	331	18	the	the	DET
inlawrev-2037	331	19	provision	provision	NOUN
inlawrev-2037	331	20	to	to	ADP
inlawrev-2037	331	21	the	the	DET
inlawrev-2037	331	22	(	(	PUNCT
inlawrev-2037	331	23	b	b	NOUN
inlawrev-2037	331	24	)	)	PUNCT
inlawrev-2037	331	25	(	(	PUNCT
inlawrev-2037	331	26	4	4	X
inlawrev-2037	331	27	)	)	PUNCT
inlawrev-2037	331	28	exemption	exemption	NOUN
inlawrev-2037	331	29	,	,	PUNCT
inlawrev-2037	331	30	and	and	CCONJ
inlawrev-2037	331	31	hence	hence	ADV
inlawrev-2037	331	32	have	have	AUX
inlawrev-2037	331	33	allowed	allow	VERB
inlawrev-2037	331	34	the	the	DET
inlawrev-2037	331	35	disclosure	disclosure	NOUN
inlawrev-2037	331	36	of	of	ADP
inlawrev-2037	331	37	material	material	NOUN
inlawrev-2037	331	38	which	which	PRON
inlawrev-2037	331	39	,	,	PUNCT
inlawrev-2037	331	40	without	without	ADP
inlawrev-2037	331	41	the	the	DET
inlawrev-2037	331	42	deletion	deletion	NOUN
inlawrev-2037	331	43	of	of	ADP
inlawrev-2037	331	44	identifying	identify	VERB
inlawrev-2037	331	45	details	detail	NOUN
inlawrev-2037	331	46	,	,	PUNCT
inlawrev-2037	331	47	would	would	AUX
inlawrev-2037	331	48	clearly	clearly	ADV
inlawrev-2037	331	49	fall	fall	VERB
inlawrev-2037	331	50	within	within	ADP
inlawrev-2037	331	51	the	the	DET
inlawrev-2037	331	52	exemption	exemption	NOUN
inlawrev-2037	331	53	.	.	PUNCT
inlawrev-2037	332	1	*	*	PUNCT
inlawrev-2037	332	2	'	'	PUNCT
inlawrev-2037	332	3	in	in	ADP
inlawrev-2037	332	4	tax	tax	NOUN
inlawrev-2037	332	5	analysts	analyst	NOUN
inlawrev-2037	332	6	&	&	CCONJ
inlawrev-2037	332	7	advocates	advocates	PROPN
inlawrev-2037	332	8	,	,	PUNCT
inlawrev-2037	332	9	the	the	DET
inlawrev-2037	332	10	court	court	NOUN
inlawrev-2037	332	11	held	hold	VERB
inlawrev-2037	332	12	that	that	SCONJ
inlawrev-2037	332	13	even	even	ADV
inlawrev-2037	332	14	if	if	SCONJ
inlawrev-2037	332	15	the	the	DET
inlawrev-2037	332	16	service	service	NOUN
inlawrev-2037	332	17	had	have	AUX
inlawrev-2037	332	18	shown	show	VERB
inlawrev-2037	332	19	that	that	SCONJ
inlawrev-2037	332	20	private	private	ADJ
inlawrev-2037	332	21	rulings	ruling	NOUN
inlawrev-2037	332	22	fell	fall	VERB
inlawrev-2037	332	23	within	within	ADP
inlawrev-2037	332	24	the	the	DET
inlawrev-2037	332	25	(	(	PUNCT
inlawrev-2037	332	26	b	b	NOUN
inlawrev-2037	332	27	)	)	PUNCT
inlawrev-2037	332	28	(	(	PUNCT
inlawrev-2037	332	29	4	4	X
inlawrev-2037	332	30	)	)	PUNCT
inlawrev-2037	332	31	exemption	exemption	NOUN
inlawrev-2037	332	32	,	,	PUNCT
inlawrev-2037	332	33	it	it	PRON
inlawrev-2037	332	34	had	have	AUX
inlawrev-2037	332	35	failed	fail	VERB
inlawrev-2037	332	36	to	to	PART
inlawrev-2037	332	37	show	show	VERB
inlawrev-2037	332	38	that	that	SCONJ
inlawrev-2037	332	39	confidentiality	confidentiality	NOUN
inlawrev-2037	332	40	could	could	AUX
inlawrev-2037	332	41	not	not	PART
inlawrev-2037	332	42	be	be	AUX
inlawrev-2037	332	43	preserved	preserve	VERB
inlawrev-2037	332	44	by	by	ADP
inlawrev-2037	332	45	the	the	DET
inlawrev-2037	332	46	deletion	deletion	NOUN
inlawrev-2037	332	47	of	of	ADP
inlawrev-2037	332	48	identifying	identify	VERB
inlawrev-2037	332	49	details	detail	NOUN
inlawrev-2037	332	50	.	.	PUNCT
inlawrev-2037	333	1	the	the	DET
inlawrev-2037	333	2	service	service	NOUN
inlawrev-2037	333	3	admitted	admit	VERB
inlawrev-2037	333	4	that	that	SCONJ
inlawrev-2037	333	5	there	there	PRON
inlawrev-2037	333	6	were	be	VERB
inlawrev-2037	333	7	two	two	NUM
inlawrev-2037	333	8	private	private	ADJ
inlawrev-2037	333	9	rulings	ruling	NOUN
inlawrev-2037	333	10	and	and	CCONJ
inlawrev-2037	333	11	eight	eight	NUM
inlawrev-2037	333	12	technical	technical	ADJ
inlawrev-2037	333	13	advice	advice	NOUN
inlawrev-2037	333	14	memoranda	memorandum	NOUN
inlawrev-2037	333	15	which	which	PRON
inlawrev-2037	333	16	fell	fall	VERB
inlawrev-2037	333	17	within	within	ADP
inlawrev-2037	333	18	the	the	DET
inlawrev-2037	333	19	disclosure	disclosure	NOUN
inlawrev-2037	333	20	request	request	NOUN
inlawrev-2037	333	21	.	.	PUNCT
inlawrev-2037	334	1	^	^	NOUN
inlawrev-2037	334	2	°	°	ADP
inlawrev-2037	334	3	the	the	DET
inlawrev-2037	334	4	rulings	ruling	NOUN
inlawrev-2037	334	5	and	and	CCONJ
inlawrev-2037	334	6	memoranda	memorandum	NOUN
inlawrev-2037	334	7	sought	seek	VERB
inlawrev-2037	334	8	were	be	AUX
inlawrev-2037	334	9	relatively	relatively	ADV
inlawrev-2037	334	10	simple	simple	ADJ
inlawrev-2037	334	11	,	,	PUNCT
inlawrev-2037	334	12	involving	involve	VERB
inlawrev-2037	334	13	no	no	DET
inlawrev-2037	334	14	more	more	ADJ
inlawrev-2037	334	15	than	than	ADP
inlawrev-2037	334	16	a	a	DET
inlawrev-2037	334	17	description	description	NOUN
inlawrev-2037	334	18	of	of	ADP
inlawrev-2037	334	19	a	a	DET
inlawrev-2037	334	20	particular	particular	ADJ
inlawrev-2037	334	21	"	"	PUNCT
inlawrev-2037	334	22	mining	mining	NOUN
inlawrev-2037	334	23	"	"	PUNCT
inlawrev-2037	334	24	process	process	NOUN
inlawrev-2037	334	25	and	and	CCONJ
inlawrev-2037	334	26	the	the	DET
inlawrev-2037	334	27	service	service	NOUN
inlawrev-2037	334	28	's	's	PART
inlawrev-2037	334	29	determination	determination	NOUN
inlawrev-2037	334	30	whether	whether	SCONJ
inlawrev-2037	334	31	the	the	DET
inlawrev-2037	334	32	process	process	NOUN
inlawrev-2037	334	33	qualified	qualify	VERB
inlawrev-2037	334	34	as	as	ADP
inlawrev-2037	334	35	a	a	DET
inlawrev-2037	334	36	section	section	NOUN
inlawrev-2037	334	37	613(c	613(c	NOUN
inlawrev-2037	334	38	)	)	PUNCT
inlawrev-2037	334	39	mining	mining	NOUN
inlawrev-2037	334	40	process	process	NOUN
inlawrev-2037	334	41	.	.	PUNCT
inlawrev-2037	335	1	other	other	ADJ
inlawrev-2037	335	2	private	private	ADJ
inlawrev-2037	335	3	rulings	ruling	NOUN
inlawrev-2037	335	4	,	,	PUNCT
inlawrev-2037	335	5	however	however	ADV
inlawrev-2037	335	6	,	,	PUNCT
inlawrev-2037	335	7	are	be	AUX
inlawrev-2037	335	8	complex	complex	ADJ
inlawrev-2037	335	9	and	and	CCONJ
inlawrev-2037	335	10	highly	highly	ADV
inlawrev-2037	335	11	particularized	particularize	VERB
inlawrev-2037	335	12	involving	involve	VERB
inlawrev-2037	335	13	inventories	inventory	NOUN
inlawrev-2037	335	14	,	,	PUNCT
inlawrev-2037	335	15	depreciation	depreciation	NOUN
inlawrev-2037	335	16	schedules	schedule	NOUN
inlawrev-2037	335	17	,	,	PUNCT
inlawrev-2037	335	18	dividend	dividend	NOUN
inlawrev-2037	335	19	distribution	distribution	NOUN
inlawrev-2037	335	20	plans	plan	NOUN
inlawrev-2037	335	21	,	,	PUNCT
inlawrev-2037	335	22	and	and	CCONJ
inlawrev-2037	335	23	transfers	transfer	NOUN
inlawrev-2037	335	24	of	of	ADP
inlawrev-2037	335	25	stock	stock	NOUN
inlawrev-2037	335	26	and	and	CCONJ
inlawrev-2037	335	27	securities	security	NOUN
inlawrev-2037	335	28	.	.	PUNCT
inlawrev-2037	336	1	given	give	VERB
inlawrev-2037	336	2	such	such	ADJ
inlawrev-2037	336	3	data	datum	NOUN
inlawrev-2037	336	4	plus	plus	CCONJ
inlawrev-2037	336	5	a	a	DET
inlawrev-2037	336	6	specialized	specialized	ADJ
inlawrev-2037	336	7	knowledge	knowledge	NOUN
inlawrev-2037	336	8	of	of	ADP
inlawrev-2037	336	9	the	the	DET
inlawrev-2037	336	10	facts	fact	NOUN
inlawrev-2037	336	11	already	already	ADV
inlawrev-2037	336	12	available	available	ADJ
inlawrev-2037	336	13	,	,	PUNCT
inlawrev-2037	336	14	one	one	NUM
inlawrev-2037	336	15	with	with	ADP
inlawrev-2037	336	16	a	a	DET
inlawrev-2037	336	17	desire	desire	NOUN
inlawrev-2037	336	18	to	to	PART
inlawrev-2037	336	19	know	know	VERB
inlawrev-2037	336	20	could	could	AUX
inlawrev-2037	336	21	not	not	PART
inlawrev-2037	336	22	be	be	AUX
inlawrev-2037	336	23	prevented	prevent	VERB
inlawrev-2037	336	24	from	from	ADP
inlawrev-2037	336	25	reconstructing	reconstruct	VERB
inlawrev-2037	336	26	from	from	ADP
inlawrev-2037	336	27	the	the	DET
inlawrev-2037	336	28	details	detail	NOUN
inlawrev-2037	336	29	the	the	DET
inlawrev-2037	336	30	identity	identity	NOUN
inlawrev-2037	336	31	of	of	ADP
inlawrev-2037	336	32	the	the	DET
inlawrev-2037	336	33	parties	party	NOUN
inlawrev-2037	336	34	involved,^	involved,^	NOUN
inlawrev-2037	336	35	'	'	PUNCT
inlawrev-2037	336	36	this	this	DET
inlawrev-2037	336	37	limitation	limitation	NOUN
inlawrev-2037	336	38	on	on	ADP
inlawrev-2037	336	39	the	the	DET
inlawrev-2037	336	40	deletion	deletion	NOUN
inlawrev-2037	336	41	requirement	requirement	NOUN
inlawrev-2037	336	42	was	be	AUX
inlawrev-2037	336	43	recognized	recognize	VERB
inlawrev-2037	336	44	by	by	ADP
inlawrev-2037	336	45	the	the	DET
inlawrev-2037	336	46	district	district	PROPN
inlawrev-2037	336	47	of	of	ADP
inlawrev-2037	336	48	columbia	columbia	PROPN
inlawrev-2037	336	49	circuit	circuit	PROPN
inlawrev-2037	336	50	in	in	ADP
inlawrev-2037	336	51	sterling	sterling	NOUN
inlawrev-2037	336	52	drug	drug	NOUN
inlawrev-2037	336	53	,	,	PUNCT
inlawrev-2037	336	54	inc	inc	PROPN
inlawrev-2037	336	55	.	.	PROPN
inlawrev-2037	337	1	v.	v.	CCONJ
inlawrev-2037	337	2	ftc^^	ftc^^	PROPN
inlawrev-2037	337	3	for	for	ADP
inlawrev-2037	337	4	certain	certain	ADJ
inlawrev-2037	337	5	financial	financial	ADJ
inlawrev-2037	337	6	material	material	NOUN
inlawrev-2037	337	7	*	*	NOUN
inlawrev-2037	337	8	^5	^5	NOUN
inlawrev-2037	337	9	u.s.c	u.s.c	ADJ
inlawrev-2037	337	10	.	.	PUNCT
inlawrev-2037	338	1	§	§	PROPN
inlawrev-2037	338	2	552(a	552(a	PROPN
inlawrev-2037	338	3	)	)	PUNCT
inlawrev-2037	338	4	(	(	PUNCT
inlawrev-2037	338	5	2	2	NUM
inlawrev-2037	338	6	)	)	PUNCT
inlawrev-2037	338	7	(	(	PUNCT
inlawrev-2037	338	8	c	c	X
inlawrev-2037	338	9	)	)	PUNCT
inlawrev-2037	338	10	(	(	PUNCT
inlawrev-2037	338	11	1970	1970	NUM
inlawrev-2037	338	12	)	)	PUNCT
inlawrev-2037	338	13	.	.	PUNCT
inlawrev-2037	339	1	this	this	DET
inlawrev-2037	339	2	deletion	deletion	NOUN
inlawrev-2037	339	3	provision	provision	NOUN
inlawrev-2037	339	4	qualifies	qualify	VERB
inlawrev-2037	339	5	and	and	CCONJ
inlawrev-2037	339	6	limits	limit	VERB
inlawrev-2037	339	7	the	the	DET
inlawrev-2037	339	8	inclusive	inclusive	ADJ
inlawrev-2037	339	9	section	section	NOUN
inlawrev-2037	339	10	of	of	ADP
inlawrev-2037	339	11	the	the	DET
inlawrev-2037	339	12	act	act	NOUN
inlawrev-2037	339	13	.	.	PUNCT
inlawrev-2037	340	1	^^fisher	^^fisher	PROPN
inlawrev-2037	340	2	v.	v.	ADP
inlawrev-2037	340	3	renegotiation	renegotiation	NOUN
inlawrev-2037	340	4	bd	bd	PROPN
inlawrev-2037	340	5	.	.	PROPN
inlawrev-2037	340	6	,	,	PUNCT
inlawrev-2037	340	7	473	473	NUM
inlawrev-2037	340	8	f.2d	f.2d	SYM
inlawrev-2037	340	9	109	109	NUM
inlawrev-2037	340	10	(	(	PUNCT
inlawrev-2037	340	11	d.c	d.c	PROPN
inlawrev-2037	340	12	.	.	PROPN
inlawrev-2037	340	13	cir	cir	PROPN
inlawrev-2037	340	14	.	.	PROPN
inlawrev-2037	340	15	1972	1972	NUM
inlawrev-2037	340	16	)	)	PUNCT
inlawrev-2037	340	17	;	;	PUNCT
inlawrev-2037	340	18	grumman	grumman	NOUN
inlawrev-2037	340	19	aircraft	aircraft	PROPN
inlawrev-2037	340	20	eng'r	eng'r	PROPN
inlawrev-2037	340	21	corp	corp	PROPN
inlawrev-2037	340	22	.	.	PROPN
inlawrev-2037	341	1	v.	v.	PROPN
inlawrev-2037	341	2	renegotiation	renegotiation	PROPN
inlawrev-2037	341	3	bd	bd	PROPN
inlawrev-2037	341	4	.	.	PROPN
inlawrev-2037	341	5	,	,	PUNCT
inlawrev-2037	341	6	425	425	NUM
inlawrev-2037	341	7	f.2d	f.2d	NOUN
inlawrev-2037	341	8	578	578	NUM
inlawrev-2037	341	9	(	(	PUNCT
inlawrev-2037	341	10	d.c	d.c	PROPN
inlawrev-2037	341	11	.	.	PROPN
inlawrev-2037	341	12	cir	cir	PROPN
inlawrev-2037	341	13	.	.	PROPN
inlawrev-2037	341	14	1970	1970	NUM
inlawrev-2037	341	15	)	)	PUNCT
inlawrev-2037	341	16	;	;	PUNCT
inlawrev-2037	341	17	legal	legal	ADJ
inlawrev-2037	341	18	aid	aid	NOUN
inlawrev-2037	341	19	soc'y	soc'y	NOUN
inlawrev-2037	341	20	v.	v.	ADP
inlawrev-2037	341	21	schultz	schultz	PROPN
inlawrev-2037	341	22	,	,	PUNCT
inlawrev-2037	341	23	349	349	NUM
inlawrev-2037	341	24	f.	f.	PROPN
inlawrev-2037	341	25	supp	supp	PROPN
inlawrev-2037	341	26	.	.	PUNCT
inlawrev-2037	342	1	771	771	NUM
inlawrev-2037	342	2	(	(	PUNCT
inlawrev-2037	342	3	n.d	n.d	PROPN
inlawrev-2037	342	4	.	.	PROPN
inlawrev-2037	342	5	cal	cal	PROPN
inlawrev-2037	342	6	.	.	PUNCT
inlawrev-2037	343	1	1972	1972	NUM
inlawrev-2037	343	2	)	)	PUNCT
inlawrev-2037	343	3	.	.	PUNCT
inlawrev-2037	344	1	7	7	NUM
inlawrev-2037	344	2	°	°	NUM
inlawrev-2037	344	3	362	362	NUM
inlawrev-2037	344	4	f.	f.	PROPN
inlawrev-2037	344	5	supp	supp	PROPN
inlawrev-2037	344	6	.	.	PUNCT
inlawrev-2037	345	1	at	at	ADP
inlawrev-2037	345	2	1302	1302	NUM
inlawrev-2037	345	3	.	.	PUNCT
inlawrev-2037	345	4	''	''	PUNCT
inlawrev-2037	345	5	^an	^an	NOUN
inlawrev-2037	345	6	obvious	obvious	ADJ
inlawrev-2037	345	7	example	example	NOUN
inlawrev-2037	345	8	of	of	ADP
inlawrev-2037	345	9	this	this	PRON
inlawrev-2037	345	10	is	be	AUX
inlawrev-2037	345	11	the	the	DET
inlawrev-2037	345	12	private	private	ADJ
inlawrev-2037	345	13	ruling	ruling	NOUN
inlawrev-2037	345	14	issued	issue	VERB
inlawrev-2037	345	15	pursuant	pursuant	ADJ
inlawrev-2037	345	16	to	to	ADP
inlawrev-2037	345	17	the	the	DET
inlawrev-2037	345	18	court	court	NOUN
inlawrev-2037	345	19	ordered	order	VERB
inlawrev-2037	345	20	divestiture	divestiture	PROPN
inlawrev-2037	345	21	of	of	ADP
inlawrev-2037	345	22	general	general	PROPN
inlawrev-2037	345	23	motors	motors	PROPN
inlawrev-2037	345	24	common	common	ADJ
inlawrev-2037	345	25	stock	stock	NOUN
inlawrev-2037	345	26	by	by	ADP
inlawrev-2037	345	27	e.i	e.i	PROPN
inlawrev-2037	345	28	.	.	PROPN
inlawrev-2037	345	29	dupont	dupont	PROPN
inlawrev-2037	345	30	de	de	PROPN
inlawrev-2037	345	31	nemours	nemours	PROPN
inlawrev-2037	345	32	&	&	CCONJ
inlawrev-2037	345	33	co.	co.	PROPN
inlawrev-2037	345	34	and	and	CCONJ
inlawrev-2037	345	35	christiana	christiana	PROPN
inlawrev-2037	345	36	securities	securities	PROPN
inlawrev-2037	345	37	co.	co.	PROPN
inlawrev-2037	345	38	,	,	PUNCT
inlawrev-2037	345	39	note	note	VERB
inlawrev-2037	345	40	28	28	NUM
inlawrev-2037	345	41	supra	supra	NOUN
inlawrev-2037	345	42	.	.	PUNCT
inlawrev-2037	346	1	there	there	PRON
inlawrev-2037	346	2	is	be	VERB
inlawrev-2037	346	3	no	no	DET
inlawrev-2037	346	4	effective	effective	ADJ
inlawrev-2037	346	5	way	way	NOUN
inlawrev-2037	346	6	that	that	PRON
inlawrev-2037	346	7	the	the	DET
inlawrev-2037	346	8	service	service	NOUN
inlawrev-2037	346	9	can	can	AUX
inlawrev-2037	346	10	reveal	reveal	VERB
inlawrev-2037	346	11	the	the	DET
inlawrev-2037	346	12	ruling	ruling	NOUN
inlawrev-2037	346	13	and	and	CCONJ
inlawrev-2037	346	14	still	still	ADV
inlawrev-2037	346	15	maintain	maintain	VERB
inlawrev-2037	346	16	the	the	DET
inlawrev-2037	346	17	anonymity	anonymity	NOUN
inlawrev-2037	346	18	of	of	ADP
inlawrev-2037	346	19	the	the	DET
inlawrev-2037	346	20	parties	party	NOUN
inlawrev-2037	346	21	involved	involve	VERB
inlawrev-2037	346	22	.	.	PUNCT
inlawrev-2037	347	1	the	the	DET
inlawrev-2037	347	2	problem	problem	NOUN
inlawrev-2037	347	3	of	of	ADP
inlawrev-2037	347	4	preserving	preserve	VERB
inlawrev-2037	347	5	confidentiality	confidentiality	NOUN
inlawrev-2037	347	6	when	when	SCONJ
inlawrev-2037	347	7	the	the	DET
inlawrev-2037	347	8	request	request	NOUN
inlawrev-2037	347	9	for	for	ADP
inlawrev-2037	347	10	information	information	NOUN
inlawrev-2037	347	11	is	be	AUX
inlawrev-2037	347	12	highly	highly	ADV
inlawrev-2037	347	13	particularized	particularize	VERB
inlawrev-2037	347	14	or	or	CCONJ
inlawrev-2037	347	15	focuses	focus	VERB
inlawrev-2037	347	16	on	on	ADP
inlawrev-2037	347	17	a	a	DET
inlawrev-2037	347	18	single	single	ADJ
inlawrev-2037	347	19	party	party	NOUN
inlawrev-2037	347	20	was	be	AUX
inlawrev-2037	347	21	recognized	recognize	VERB
inlawrev-2037	347	22	as	as	ADP
inlawrev-2037	347	23	a	a	DET
inlawrev-2037	347	24	hypothetical	hypothetical	ADJ
inlawrev-2037	347	25	problem	problem	NOUN
inlawrev-2037	347	26	by	by	ADP
inlawrev-2037	347	27	the	the	DET
inlawrev-2037	347	28	court	court	NOUN
inlawrev-2037	347	29	of	of	ADP
inlawrev-2037	347	30	appeals	appeals	PROPN
inlawrev-2037	347	31	in	in	ADP
inlawrev-2037	347	32	grumman	grumman	PROPN
inlawrev-2037	347	33	aircraft	aircraft	PROPN
inlawrev-2037	347	34	eng'r	eng'r	PROPN
inlawrev-2037	347	35	corp	corp	PROPN
inlawrev-2037	347	36	.	.	PROPN
inlawrev-2037	348	1	v.	v.	PROPN
inlawrev-2037	348	2	renegotiation	renegotiation	PROPN
inlawrev-2037	348	3	bd	bd	PROPN
inlawrev-2037	348	4	.	.	PROPN
inlawrev-2037	348	5	,	,	PUNCT
inlawrev-2037	348	6	425	425	NUM
inlawrev-2037	348	7	f.2d	f.2d	NOUN
inlawrev-2037	348	8	578	578	NUM
inlawrev-2037	348	9	,	,	PUNCT
inlawrev-2037	348	10	581	581	NUM
inlawrev-2037	348	11	(	(	PUNCT
inlawrev-2037	348	12	d.c	d.c	PROPN
inlawrev-2037	348	13	.	.	PROPN
inlawrev-2037	348	14	cir	cir	PROPN
inlawrev-2037	348	15	.	.	PROPN
inlawrev-2037	348	16	1970	1970	NUM
inlawrev-2037	348	17	)	)	PUNCT
inlawrev-2037	348	18	,	,	PUNCT
inlawrev-2037	348	19	but	but	CCONJ
inlawrev-2037	348	20	no	no	DET
inlawrev-2037	348	21	answer	answer	NOUN
inlawrev-2037	348	22	was	be	AUX
inlawrev-2037	348	23	provided	provide	VERB
inlawrev-2037	348	24	.	.	PUNCT
inlawrev-2037	349	1	7	7	NUM
inlawrev-2037	349	2	^	^	SYM
inlawrev-2037	349	3	450	450	NUM
inlawrev-2037	349	4	f.2d	f.2d	X
inlawrev-2037	349	5	698	698	NUM
inlawrev-2037	349	6	(	(	PUNCT
inlawrev-2037	349	7	d.c	d.c	PROPN
inlawrev-2037	349	8	.	.	PROPN
inlawrev-2037	349	9	cir	cir	PROPN
inlawrev-2037	349	10	.	.	PROPN
inlawrev-2037	349	11	1971	1971	NUM
inlawrev-2037	349	12	)	)	PUNCT
inlawrev-2037	349	13	.	.	PUNCT
inlawrev-2037	350	1	1973	1973	NUM
inlawrev-2037	350	2	]	]	PUNCT
inlawrev-2037	350	3	recent	recent	ADJ
inlawrev-2037	350	4	developments	development	NOUN
inlawrev-2037	350	5	429	429	NUM
inlawrev-2037	350	6	contained	contain	VERB
inlawrev-2037	350	7	in	in	ADP
inlawrev-2037	350	8	a	a	DET
inlawrev-2037	350	9	ftc	ftc	PROPN
inlawrev-2037	350	10	merger	merger	NOUN
inlawrev-2037	350	11	clearance	clearance	NOUN
inlawrev-2037	350	12	request/^	request/^	ADP
inlawrev-2037	350	13	similarly	similarly	ADV
inlawrev-2037	350	14	,	,	PUNCT
inlawrev-2037	350	15	in	in	ADP
inlawrev-2037	350	16	national	national	ADJ
inlawrev-2037	350	17	parks	park	NOUN
inlawrev-2037	350	18	&	&	CCONJ
inlawrev-2037	350	19	conservation	conservation	PROPN
inlawrev-2037	350	20	association	association	PROPN
inlawrev-2037	350	21	v.	v.	ADP
inlawrev-2037	350	22	morton/"^	morton/"^	PROPN
inlawrev-2037	350	23	the	the	DET
inlawrev-2037	350	24	district	district	NOUN
inlawrev-2037	350	25	court	court	NOUN
inlawrev-2037	350	26	held	hold	VERB
inlawrev-2037	350	27	that	that	SCONJ
inlawrev-2037	350	28	annual	annual	ADJ
inlawrev-2037	350	29	financial	financial	ADJ
inlawrev-2037	350	30	statements	statement	NOUN
inlawrev-2037	350	31	of	of	ADP
inlawrev-2037	350	32	concessioners	concessioner	NOUN
inlawrev-2037	350	33	obtained	obtain	VERB
inlawrev-2037	350	34	in	in	ADP
inlawrev-2037	350	35	an	an	DET
inlawrev-2037	350	36	audit	audit	NOUN
inlawrev-2037	350	37	by	by	ADP
inlawrev-2037	350	38	the	the	DET
inlawrev-2037	350	39	director	director	NOUN
inlawrev-2037	350	40	of	of	ADP
inlawrev-2037	350	41	the	the	DET
inlawrev-2037	350	42	national	national	PROPN
inlawrev-2037	350	43	park	park	NOUN
inlawrev-2037	350	44	service	service	NOUN
inlawrev-2037	350	45	could	could	AUX
inlawrev-2037	350	46	not	not	PART
inlawrev-2037	350	47	be	be	AUX
inlawrev-2037	350	48	rendered	render	VERB
inlawrev-2037	350	49	anonymous	anonymous	ADJ
inlawrev-2037	350	50	by	by	ADP
inlawrev-2037	350	51	the	the	DET
inlawrev-2037	350	52	deletion	deletion	NOUN
inlawrev-2037	350	53	of	of	ADP
inlawrev-2037	350	54	identifying	identify	VERB
inlawrev-2037	350	55	details/^	details/^	NOUN
inlawrev-2037	350	56	after	after	ADP
inlawrev-2037	350	57	arguing	argue	VERB
inlawrev-2037	350	58	on	on	ADP
inlawrev-2037	350	59	appeaf	appeaf	NOUN
inlawrev-2037	350	60	*	*	PUNCT
inlawrev-2037	350	61	that	that	SCONJ
inlawrev-2037	350	62	judge	judge	PROPN
inlawrev-2037	350	63	robinson	robinson	PROPN
inlawrev-2037	350	64	has	have	AUX
inlawrev-2037	350	65	ignored	ignore	VERB
inlawrev-2037	350	66	the	the	DET
inlawrev-2037	350	67	two	two	NUM
inlawrev-2037	350	68	bases	basis	NOUN
inlawrev-2037	350	69	of	of	ADP
inlawrev-2037	350	70	confidentiality	confidentiality	NOUN
inlawrev-2037	350	71	for	for	ADP
inlawrev-2037	350	72	the	the	DET
inlawrev-2037	350	73	(	(	PUNCT
inlawrev-2037	350	74	b	b	NOUN
inlawrev-2037	350	75	)	)	PUNCT
inlawrev-2037	350	76	(	(	PUNCT
inlawrev-2037	350	77	4	4	X
inlawrev-2037	350	78	)	)	PUNCT
inlawrev-2037	350	79	exemption	exemption	NOUN
inlawrev-2037	350	80	,	,	PUNCT
inlawrev-2037	350	81	the	the	DET
inlawrev-2037	350	82	service	service	NOUN
inlawrev-2037	350	83	could	could	AUX
inlawrev-2037	350	84	be	be	AUX
inlawrev-2037	350	85	expected	expect	VERB
inlawrev-2037	350	86	to	to	PART
inlawrev-2037	350	87	argue	argue	VERB
inlawrev-2037	350	88	that	that	SCONJ
inlawrev-2037	350	89	private	private	ADJ
inlawrev-2037	350	90	rulings	ruling	NOUN
inlawrev-2037	350	91	,	,	PUNCT
inlawrev-2037	350	92	if	if	SCONJ
inlawrev-2037	350	93	disclosed	disclose	VERB
inlawrev-2037	350	94	at	at	ADV
inlawrev-2037	350	95	all	all	ADV
inlawrev-2037	350	96	,	,	PUNCT
inlawrev-2037	350	97	must	must	AUX
inlawrev-2037	350	98	remain	remain	VERB
inlawrev-2037	350	99	particularized	particularized	ADJ
inlawrev-2037	350	100	and	and	CCONJ
inlawrev-2037	350	101	that	that	SCONJ
inlawrev-2037	350	102	vast	vast	ADJ
inlawrev-2037	350	103	numbers	number	NOUN
inlawrev-2037	350	104	of	of	ADP
inlawrev-2037	350	105	them	they	PRON
inlawrev-2037	350	106	can	can	AUX
inlawrev-2037	350	107	not	not	PART
inlawrev-2037	350	108	be	be	AUX
inlawrev-2037	350	109	effectively	effectively	ADV
inlawrev-2037	350	110	rendered	render	VERB
inlawrev-2037	350	111	anonymous	anonymous	ADJ
inlawrev-2037	350	112	by	by	ADP
inlawrev-2037	350	113	the	the	DET
inlawrev-2037	350	114	deletion	deletion	NOUN
inlawrev-2037	350	115	of	of	ADP
inlawrev-2037	350	116	identifying	identify	VERB
inlawrev-2037	350	117	details	detail	NOUN
inlawrev-2037	350	118	.	.	PUNCT
inlawrev-2037	351	1	contrary	contrary	ADJ
inlawrev-2037	351	2	to	to	ADP
inlawrev-2037	351	3	the	the	DET
inlawrev-2037	351	4	holding	holding	NOUN
inlawrev-2037	351	5	of	of	ADP
inlawrev-2037	351	6	tax	tax	NOUN
inlawrev-2037	351	7	analysts	analyst	NOUN
inlawrev-2037	351	8	&	&	CCONJ
inlawrev-2037	351	9	advocates	advocates	PROPN
inlawrev-2037	351	10	,	,	PUNCT
inlawrev-2037	351	11	the	the	DET
inlawrev-2037	351	12	(	(	PUNCT
inlawrev-2037	351	13	b	b	NOUN
inlawrev-2037	351	14	)	)	PUNCT
inlawrev-2037	351	15	(	(	PUNCT
inlawrev-2037	351	16	4	4	X
inlawrev-2037	351	17	)	)	PUNCT
inlawrev-2037	351	18	exemption	exemption	NOUN
inlawrev-2037	351	19	should	should	AUX
inlawrev-2037	351	20	shield	shield	VERB
inlawrev-2037	351	21	from	from	ADP
inlawrev-2037	351	22	disclosure	disclosure	NOUN
inlawrev-2037	351	23	financial	financial	ADJ
inlawrev-2037	351	24	information	information	NOUN
inlawrev-2037	351	25	contained	contain	VERB
inlawrev-2037	351	26	in	in	ADP
inlawrev-2037	351	27	private	private	ADJ
inlawrev-2037	351	28	rulings	ruling	NOUN
inlawrev-2037	351	29	which	which	PRON
inlawrev-2037	351	30	can	can	AUX
inlawrev-2037	351	31	not	not	PART
inlawrev-2037	351	32	be	be	AUX
inlawrev-2037	351	33	rendered	render	VERB
inlawrev-2037	351	34	anonymous	anonymous	ADJ
inlawrev-2037	351	35	.	.	PUNCT
inlawrev-2037	352	1	this	this	DET
inlawrev-2037	352	2	fact	fact	NOUN
inlawrev-2037	352	3	,	,	PUNCT
inlawrev-2037	352	4	however	however	ADV
inlawrev-2037	352	5	,	,	PUNCT
inlawrev-2037	352	6	does	do	AUX
inlawrev-2037	352	7	not	not	PART
inlawrev-2037	352	8	prevent	prevent	VERB
inlawrev-2037	352	9	the	the	DET
inlawrev-2037	352	10	service	service	NOUN
inlawrev-2037	352	11	from	from	ADP
inlawrev-2037	352	12	publishing	publish	VERB
inlawrev-2037	352	13	such	such	ADJ
inlawrev-2037	352	14	rulings	ruling	NOUN
inlawrev-2037	352	15	on	on	ADP
inlawrev-2037	352	16	its	its	PRON
inlawrev-2037	352	17	own	own	ADJ
inlawrev-2037	352	18	initiative	initiative	NOUN
inlawrev-2037	352	19	or	or	CCONJ
inlawrev-2037	352	20	making	make	VERB
inlawrev-2037	352	21	them	they	PRON
inlawrev-2037	352	22	otherwise	otherwise	ADV
inlawrev-2037	352	23	available	available	ADJ
inlawrev-2037	352	24	.	.	PUNCT
inlawrev-2037	353	1	^^	^^	PUNCT
inlawrev-2037	353	2	the	the	DET
inlawrev-2037	353	3	service	service	NOUN
inlawrev-2037	353	4	should	should	AUX
inlawrev-2037	353	5	attempt	attempt	VERB
inlawrev-2037	353	6	to	to	PART
inlawrev-2037	353	7	accommodate	accommodate	VERB
inlawrev-2037	353	8	the	the	DET
inlawrev-2037	353	9	purpose	purpose	NOUN
inlawrev-2037	353	10	of	of	ADP
inlawrev-2037	353	11	the	the	DET
inlawrev-2037	353	12	(	(	PUNCT
inlawrev-2037	353	13	b	b	NOUN
inlawrev-2037	353	14	)	)	PUNCT
inlawrev-2037	353	15	(	(	PUNCT
inlawrev-2037	353	16	4	4	X
inlawrev-2037	353	17	)	)	PUNCT
inlawrev-2037	353	18	exemption	exemption	NOUN
inlawrev-2037	353	19	with	with	ADP
inlawrev-2037	353	20	the	the	DET
inlawrev-2037	353	21	information	information	NOUN
inlawrev-2037	353	22	act	act	PROPN
inlawrev-2037	353	23	's	's	PART
inlawrev-2037	353	24	overall	overall	ADJ
inlawrev-2037	353	25	policy	policy	NOUN
inlawrev-2037	353	26	of	of	ADP
inlawrev-2037	353	27	disclosure	disclosure	NOUN
inlawrev-2037	353	28	.	.	PUNCT
inlawrev-2037	354	1	as	as	SCONJ
inlawrev-2037	354	2	evidenced	evidence	VERB
inlawrev-2037	354	3	by	by	ADP
inlawrev-2037	354	4	the	the	DET
inlawrev-2037	354	5	reference	reference	NOUN
inlawrev-2037	354	6	to	to	ADP
inlawrev-2037	354	7	"	"	PUNCT
inlawrev-2037	354	8	trade	trade	NOUN
inlawrev-2037	354	9	secrets	secret	NOUN
inlawrev-2037	354	10	,	,	PUNCT
inlawrev-2037	354	11	"	"	PUNCT
inlawrev-2037	354	12	the	the	DET
inlawrev-2037	354	13	central	central	ADJ
inlawrev-2037	354	14	purpose	purpose	NOUN
inlawrev-2037	354	15	of	of	ADP
inlawrev-2037	354	16	the	the	DET
inlawrev-2037	354	17	(	(	PUNCT
inlawrev-2037	354	18	b	b	NOUN
inlawrev-2037	354	19	)	)	PUNCT
inlawrev-2037	354	20	(	(	PUNCT
inlawrev-2037	354	21	4	4	X
inlawrev-2037	354	22	)	)	PUNCT
inlawrev-2037	354	23	exemption	exemption	NOUN
inlawrev-2037	354	24	—	—	PUNCT
inlawrev-2037	354	25	especially	especially	ADV
inlawrev-2037	354	26	as	as	SCONJ
inlawrev-2037	354	27	it	it	PRON
inlawrev-2037	354	28	relates	relate	VERB
inlawrev-2037	354	29	to	to	ADP
inlawrev-2037	354	30	corporate	corporate	ADJ
inlawrev-2037	354	31	parties	party	NOUN
inlawrev-2037	354	32	—	—	PUNCT
inlawrev-2037	354	33	is	be	AUX
inlawrev-2037	354	34	to	to	PART
inlawrev-2037	354	35	preserve	preserve	VERB
inlawrev-2037	354	36	the	the	DET
inlawrev-2037	354	37	competitive	competitive	ADJ
inlawrev-2037	354	38	position	position	NOUN
inlawrev-2037	354	39	of	of	ADP
inlawrev-2037	354	40	parties	party	NOUN
inlawrev-2037	354	41	who	who	PRON
inlawrev-2037	354	42	,	,	PUNCT
inlawrev-2037	354	43	for	for	ADP
inlawrev-2037	354	44	various	various	ADJ
inlawrev-2037	354	45	reasons	reason	NOUN
inlawrev-2037	354	46	,	,	PUNCT
inlawrev-2037	354	47	submit	submit	VERB
inlawrev-2037	354	48	commercial	commercial	ADJ
inlawrev-2037	354	49	''	''	PUNCT
inlawrev-2037	354	50	^''the	^''the	DET
inlawrev-2037	354	51	judge	judge	NOUN
inlawrev-2037	354	52	's	's	PART
inlawrev-2037	354	53	descriptions	description	NOUN
inlawrev-2037	354	54	also	also	ADV
inlawrev-2037	354	55	lead	lead	VERB
inlawrev-2037	354	56	us	we	PRON
inlawrev-2037	354	57	to	to	PART
inlawrev-2037	354	58	believe	believe	VERB
inlawrev-2037	354	59	that	that	SCONJ
inlawrev-2037	354	60	making	make	VERB
inlawrev-2037	354	61	deletions	deletion	NOUN
inlawrev-2037	354	62	will	will	AUX
inlawrev-2037	354	63	not	not	PART
inlawrev-2037	354	64	render	render	VERB
inlawrev-2037	354	65	the	the	DET
inlawrev-2037	354	66	documents	document	NOUN
inlawrev-2037	354	67	subject	subject	ADJ
inlawrev-2037	354	68	to	to	ADP
inlawrev-2037	354	69	disclosure	disclosure	NOUN
inlawrev-2037	354	70	under	under	ADP
inlawrev-2037	354	71	the	the	DET
inlawrev-2037	354	72	act	act	NOUN
inlawrev-2037	354	73	.	.	PUNCT
inlawrev-2037	354	74	"	"	PUNCT
inlawrev-2037	355	1	i	i	PRON
inlawrev-2037	355	2	d.	d.	VERB
inlawrev-2037	355	3	at	at	ADP
inlawrev-2037	355	4	709	709	NUM
inlawrev-2037	355	5	.	.	PUNCT
inlawrev-2037	356	1	7	7	NUM
inlawrev-2037	356	2	^	^	SYM
inlawrev-2037	356	3	351	351	NUM
inlawrev-2037	356	4	f.supp	f.supp	ADJ
inlawrev-2037	356	5	.	.	PROPN
inlawrev-2037	357	1	404	404	NUM
inlawrev-2037	357	2	(	(	PUNCT
inlawrev-2037	357	3	d.d.c	d.d.c	PROPN
inlawrev-2037	357	4	.	.	PROPN
inlawrev-2037	357	5	1972	1972	NUM
inlawrev-2037	357	6	)	)	PUNCT
inlawrev-2037	357	7	.	.	PUNCT
inlawrev-2037	358	1	75	75	NUM
inlawrev-2037	358	2	the	the	DET
inlawrev-2037	358	3	court	court	NOUN
inlawrev-2037	358	4	further	far	ADV
inlawrev-2037	358	5	finds	find	VERB
inlawrev-2037	358	6	that	that	SCONJ
inlawrev-2037	358	7	any	any	DET
inlawrev-2037	358	8	deletions	deletion	NOUN
inlawrev-2037	358	9	would	would	AUX
inlawrev-2037	358	10	not	not	PART
inlawrev-2037	358	11	alter	alter	VERB
inlawrev-2037	358	12	the	the	DET
inlawrev-2037	358	13	basic	basic	ADJ
inlawrev-2037	358	14	confidential	confidential	ADJ
inlawrev-2037	358	15	nature	nature	NOUN
inlawrev-2037	358	16	of	of	ADP
inlawrev-2037	358	17	these	these	DET
inlawrev-2037	358	18	documents	document	NOUN
inlawrev-2037	358	19	nor	nor	CCONJ
inlawrev-2037	358	20	ensure	ensure	VERB
inlawrev-2037	358	21	anonymity	anonymity	NOUN
inlawrev-2037	358	22	and	and	CCONJ
inlawrev-2037	358	23	privacy	privacy	NOUN
inlawrev-2037	358	24	of	of	ADP
inlawrev-2037	358	25	the	the	DET
inlawrev-2037	358	26	concessioners	concessioner	NOUN
inlawrev-2037	358	27	who	who	PRON
inlawrev-2037	358	28	submitted	submit	VERB
inlawrev-2037	358	29	the	the	DET
inlawrev-2037	358	30	detailed	detailed	ADJ
inlawrev-2037	358	31	financial	financial	ADJ
inlawrev-2037	358	32	information	information	NOUN
inlawrev-2037	358	33	to	to	ADP
inlawrev-2037	358	34	the	the	DET
inlawrev-2037	358	35	government	government	NOUN
inlawrev-2037	358	36	.	.	PUNCT
inlawrev-2037	359	1	i	i	PRON
inlawrev-2037	359	2	d.	d.	PROPN
inlawrev-2037	359	3	at	at	ADP
inlawrev-2037	359	4	407	407	NUM
inlawrev-2037	359	5	.	.	PUNCT
inlawrev-2037	360	1	^^the	^^the	DET
inlawrev-2037	360	2	justice	justice	PROPN
inlawrev-2037	360	3	department	department	PROPN
inlawrev-2037	360	4	has	have	AUX
inlawrev-2037	360	5	filed	file	VERB
inlawrev-2037	360	6	notice	notice	NOUN
inlawrev-2037	360	7	of	of	ADP
inlawrev-2037	360	8	appeal	appeal	NOUN
inlawrev-2037	360	9	but	but	CCONJ
inlawrev-2037	360	10	has	have	AUX
inlawrev-2037	360	11	decided	decide	VERB
inlawrev-2037	360	12	not	not	PART
inlawrev-2037	360	13	to	to	PART
inlawrev-2037	360	14	pursue	pursue	VERB
inlawrev-2037	360	15	the	the	DET
inlawrev-2037	360	16	(	(	PUNCT
inlawrev-2037	360	17	b	b	NOUN
inlawrev-2037	360	18	)	)	PUNCT
inlawrev-2037	360	19	(	(	PUNCT
inlawrev-2037	360	20	4	4	X
inlawrev-2037	360	21	)	)	PUNCT
inlawrev-2037	360	22	exemption	exemption	NOUN
inlawrev-2037	360	23	but	but	CCONJ
inlawrev-2037	360	24	to	to	PART
inlawrev-2037	360	25	rely	rely	VERB
inlawrev-2037	360	26	on	on	ADP
inlawrev-2037	360	27	only	only	ADV
inlawrev-2037	360	28	the	the	DET
inlawrev-2037	360	29	(	(	PUNCT
inlawrev-2037	360	30	b	b	NOUN
inlawrev-2037	360	31	)	)	PUNCT
inlawrev-2037	360	32	(	(	PUNCT
inlawrev-2037	360	33	3	3	X
inlawrev-2037	360	34	)	)	PUNCT
inlawrev-2037	360	35	exemption	exemption	NOUN
inlawrev-2037	360	36	.	.	PUNCT
inlawrev-2037	361	1	54	54	NUM
inlawrev-2037	361	2	p	p	X
inlawrev-2037	361	3	-	-	PUNCT
inlawrev-2037	361	4	h	h	NOUN
inlawrev-2037	361	5	fed	fed	PROPN
inlawrev-2037	361	6	.	.	PUNCT
inlawrev-2037	362	1	tax	tax	PROPN
inlawrev-2037	362	2	rep	rep	PROPN
inlawrev-2037	362	3	.	.	PROPN
inlawrev-2037	362	4	bull	bull	PROPN
inlawrev-2037	362	5	.	.	PUNCT
inlawrev-2037	363	1	^60,595	^60,595	NUM
inlawrev-2037	363	2	(	(	PUNCT
inlawrev-2037	363	3	1973	1973	NUM
inlawrev-2037	363	4	)	)	PUNCT
inlawrev-2037	363	5	.	.	PUNCT
inlawrev-2037	364	1	77	77	NUM
inlawrev-2037	364	2	even	even	ADV
inlawrev-2037	364	3	though	though	SCONJ
inlawrev-2037	364	4	an	an	DET
inlawrev-2037	364	5	exemption	exemption	NOUN
inlawrev-2037	364	6	.	.	PUNCT
inlawrev-2037	364	7	.	.	PUNCT
inlawrev-2037	364	8	.	.	PUNCT
inlawrev-2037	365	1	may	may	AUX
inlawrev-2037	365	2	be	be	AUX
inlawrev-2037	365	3	fully	fully	ADV
inlawrev-2037	365	4	applicable	applicable	ADJ
inlawrev-2037	365	5	to	to	ADP
inlawrev-2037	365	6	a	a	DET
inlawrev-2037	365	7	matter	matter	NOUN
inlawrev-2037	365	8	in	in	ADP
inlawrev-2037	365	9	a	a	DET
inlawrev-2037	365	10	particular	particular	ADJ
inlawrev-2037	365	11	case	case	NOUN
inlawrev-2037	365	12	,	,	PUNCT
inlawrev-2037	365	13	the	the	PRON
inlawrev-2037	365	14	.	.	PUNCT
inlawrev-2037	365	15	.	.	PUNCT
inlawrev-2037	365	16	.	.	PUNCT
inlawrev-2037	366	1	service	service	NOUN
inlawrev-2037	366	2	may	may	AUX
inlawrev-2037	366	3	,	,	PUNCT
inlawrev-2037	366	4	if	if	SCONJ
inlawrev-2037	366	5	not	not	PART
inlawrev-2037	366	6	precluded	preclude	VERB
inlawrev-2037	366	7	by	by	ADP
inlawrev-2037	366	8	law	law	NOUN
inlawrev-2037	366	9	,	,	PUNCT
inlawrev-2037	366	10	elect	elect	VERB
inlawrev-2037	366	11	under	under	ADP
inlawrev-2037	366	12	the	the	DET
inlawrev-2037	366	13	circumstances	circumstance	NOUN
inlawrev-2037	366	14	of	of	ADP
inlawrev-2037	366	15	that	that	DET
inlawrev-2037	366	16	case	case	NOUN
inlawrev-2037	366	17	not	not	PART
inlawrev-2037	366	18	to	to	PART
inlawrev-2037	366	19	apply	apply	VERB
inlawrev-2037	366	20	the	the	DET
inlawrev-2037	366	21	exemption	exemption	NOUN
inlawrev-2037	366	22	to	to	ADP
inlawrev-2037	366	23	such	such	ADJ
inlawrev-2037	366	24	matter	matter	NOUN
inlawrev-2037	366	25	.	.	PUNCT
inlawrev-2037	367	1	the	the	DET
inlawrev-2037	367	2	fact	fact	NOUN
inlawrev-2037	367	3	that	that	SCONJ
inlawrev-2037	367	4	the	the	DET
inlawrev-2037	367	5	exemption	exemption	NOUN
inlawrev-2037	367	6	is	be	AUX
inlawrev-2037	367	7	not	not	PART
inlawrev-2037	367	8	applied	apply	VERB
inlawrev-2037	367	9	by	by	ADP
inlawrev-2037	367	10	the	the	DET
inlawrev-2037	367	11	service	service	NOUN
inlawrev-2037	367	12	in	in	ADP
inlawrev-2037	367	13	that	that	DET
inlawrev-2037	367	14	particular	particular	ADJ
inlawrev-2037	367	15	case	case	NOUN
inlawrev-2037	367	16	has	have	VERB
inlawrev-2037	367	17	no	no	DET
inlawrev-2037	367	18	precedential	precedential	ADJ
inlawrev-2037	367	19	significance	significance	NOUN
inlawrev-2037	367	20	.	.	PUNCT
inlawrev-2037	367	21	.	.	PUNCT
inlawrev-2037	367	22	.	.	PUNCT
inlawrev-2037	368	1	but	but	CCONJ
inlawrev-2037	368	2	is	be	AUX
inlawrev-2037	368	3	merely	merely	ADV
inlawrev-2037	368	4	an	an	DET
inlawrev-2037	368	5	indication	indication	NOUN
inlawrev-2037	368	6	that	that	SCONJ
inlawrev-2037	368	7	in	in	ADP
inlawrev-2037	368	8	the	the	DET
inlawrev-2037	368	9	particular	particular	ADJ
inlawrev-2037	368	10	case	case	NOUN
inlawrev-2037	368	11	involved	involve	VERB
inlawrev-2037	368	12	the	the	DET
inlawrev-2037	368	13	service	service	NOUN
inlawrev-2037	368	14	finds	find	VERB
inlawrev-2037	368	15	no	no	DET
inlawrev-2037	368	16	compelling	compelling	ADJ
inlawrev-2037	368	17	necessity	necessity	NOUN
inlawrev-2037	368	18	for	for	ADP
inlawrev-2037	368	19	applying	apply	VERB
inlawrev-2037	368	20	the	the	DET
inlawrev-2037	368	21	exemption	exemption	NOUN
inlawrev-2037	368	22	to	to	ADP
inlawrev-2037	368	23	such	such	ADJ
inlawrev-2037	368	24	matter	matter	NOUN
inlawrev-2037	368	25	.	.	PUNCT
inlawrev-2037	369	1	treas	treas	PROPN
inlawrev-2037	369	2	.	.	PUNCT
inlawrev-2037	370	1	reg	reg	PROPN
inlawrev-2037	370	2	.	.	PUNCT
inlawrev-2037	371	1	§	§	PROPN
inlawrev-2037	371	2	601.701(b	601.701(b	PROPN
inlawrev-2037	371	3	)	)	PUNCT
inlawrev-2037	371	4	(	(	PUNCT
inlawrev-2037	371	5	3	3	X
inlawrev-2037	371	6	)	)	PUNCT
inlawrev-2037	371	7	(	(	PUNCT
inlawrev-2037	371	8	1973	1973	NUM
inlawrev-2037	371	9	)	)	PUNCT
inlawrev-2037	371	10	.	.	PUNCT
inlawrev-2037	372	1	430	430	NUM
inlawrev-2037	372	2	indiana	indiana	PROPN
inlawrev-2037	372	3	law	law	PROPN
inlawrev-2037	372	4	review	review	NOUN
inlawrev-2037	372	5	[	[	X
inlawrev-2037	372	6	vol	vol	NOUN
inlawrev-2037	372	7	.	.	NOUN
inlawrev-2037	372	8	7	7	NUM
inlawrev-2037	372	9	or	or	CCONJ
inlawrev-2037	372	10	financial	financial	ADJ
inlawrev-2037	372	11	information	information	NOUN
inlawrev-2037	372	12	to	to	ADP
inlawrev-2037	372	13	the	the	DET
inlawrev-2037	372	14	government/	government/	NUM
inlawrev-2037	372	15	®	®	NOUN
inlawrev-2037	372	16	in	in	ADP
inlawrev-2037	372	17	the	the	DET
inlawrev-2037	372	18	case	case	NOUN
inlawrev-2037	372	19	of	of	ADP
inlawrev-2037	372	20	individuals	individual	NOUN
inlawrev-2037	372	21	there	there	PRON
inlawrev-2037	372	22	is	be	VERB
inlawrev-2037	372	23	also	also	ADV
inlawrev-2037	372	24	the	the	DET
inlawrev-2037	372	25	provision	provision	NOUN
inlawrev-2037	372	26	in	in	ADP
inlawrev-2037	372	27	the	the	DET
inlawrev-2037	372	28	act	act	NOUN
inlawrev-2037	372	29	which	which	PRON
inlawrev-2037	372	30	authorizes	authorize	VERB
inlawrev-2037	372	31	the	the	DET
inlawrev-2037	372	32	deletion	deletion	NOUN
inlawrev-2037	372	33	of	of	ADP
inlawrev-2037	372	34	identifying	identify	VERB
inlawrev-2037	372	35	details	detail	NOUN
inlawrev-2037	372	36	to	to	PART
inlawrev-2037	372	37	prevent	prevent	VERB
inlawrev-2037	372	38	an	an	DET
inlawrev-2037	372	39	"	"	PUNCT
inlawrev-2037	372	40	unwarranted	unwarranted	ADJ
inlawrev-2037	372	41	invasion	invasion	NOUN
inlawrev-2037	372	42	of	of	ADP
inlawrev-2037	372	43	personal	personal	ADJ
inlawrev-2037	372	44	privacy	privacy	NOUN
inlawrev-2037	372	45	.	.	PUNCT
inlawrev-2037	373	1	"^	"^	X
inlawrev-2037	373	2	'	'	PUNCT
inlawrev-2037	373	3	when	when	SCONJ
inlawrev-2037	373	4	the	the	DET
inlawrev-2037	373	5	service	service	NOUN
inlawrev-2037	373	6	issues	issue	VERB
inlawrev-2037	373	7	a	a	DET
inlawrev-2037	373	8	ruling	ruling	NOUN
inlawrev-2037	373	9	,	,	PUNCT
inlawrev-2037	373	10	it	it	PRON
inlawrev-2037	373	11	should	should	AUX
inlawrev-2037	373	12	not	not	PART
inlawrev-2037	373	13	assume	assume	VERB
inlawrev-2037	373	14	that	that	SCONJ
inlawrev-2037	373	15	the	the	DET
inlawrev-2037	373	16	information	information	NOUN
inlawrev-2037	373	17	contained	contain	VERB
inlawrev-2037	373	18	therein	therein	ADV
inlawrev-2037	373	19	,	,	PUNCT
inlawrev-2037	373	20	because	because	SCONJ
inlawrev-2037	373	21	it	it	PRON
inlawrev-2037	373	22	is	be	AUX
inlawrev-2037	373	23	information	information	NOUN
inlawrev-2037	373	24	not	not	PART
inlawrev-2037	373	25	customarily	customarily	ADV
inlawrev-2037	373	26	disclosed	disclose	VERB
inlawrev-2037	373	27	,	,	PUNCT
inlawrev-2037	373	28	will	will	AUX
inlawrev-2037	373	29	,	,	PUNCT
inlawrev-2037	373	30	if	if	SCONJ
inlawrev-2037	373	31	disclosed	disclose	VERB
inlawrev-2037	373	32	,	,	PUNCT
inlawrev-2037	373	33	hinder	hinder	VERB
inlawrev-2037	373	34	the	the	DET
inlawrev-2037	373	35	party	party	NOUN
inlawrev-2037	373	36	's	's	PART
inlawrev-2037	373	37	competitive	competitive	ADJ
inlawrev-2037	373	38	position	position	NOUN
inlawrev-2037	373	39	or	or	CCONJ
inlawrev-2037	373	40	cause	cause	VERB
inlawrev-2037	373	41	some	some	DET
inlawrev-2037	373	42	other	other	ADJ
inlawrev-2037	373	43	harm	harm	NOUN
inlawrev-2037	373	44	.	.	PUNCT
inlawrev-2037	374	1	the	the	DET
inlawrev-2037	374	2	service	service	NOUN
inlawrev-2037	374	3	should	should	AUX
inlawrev-2037	374	4	adopt	adopt	VERB
inlawrev-2037	374	5	the	the	DET
inlawrev-2037	374	6	policy	policy	NOUN
inlawrev-2037	374	7	of	of	ADP
inlawrev-2037	374	8	making	make	VERB
inlawrev-2037	374	9	private	private	ADJ
inlawrev-2037	374	10	rulings	ruling	NOUN
inlawrev-2037	374	11	available	available	ADJ
inlawrev-2037	374	12	for	for	ADP
inlawrev-2037	374	13	public	public	ADJ
inlawrev-2037	374	14	inspection	inspection	NOUN
inlawrev-2037	374	15	unless	unless	SCONJ
inlawrev-2037	374	16	the	the	DET
inlawrev-2037	374	17	party	party	NOUN
inlawrev-2037	374	18	requesting	request	VERB
inlawrev-2037	374	19	such	such	ADJ
inlawrev-2037	374	20	ruling	ruling	NOUN
inlawrev-2037	374	21	can	can	AUX
inlawrev-2037	374	22	demonstrate	demonstrate	VERB
inlawrev-2037	374	23	a	a	DET
inlawrev-2037	374	24	substantial	substantial	ADJ
inlawrev-2037	374	25	threat	threat	NOUN
inlawrev-2037	374	26	to	to	ADP
inlawrev-2037	374	27	his	his	PRON
inlawrev-2037	374	28	competitive	competitive	ADJ
inlawrev-2037	374	29	position	position	NOUN
inlawrev-2037	374	30	or	or	CCONJ
inlawrev-2037	374	31	a	a	DET
inlawrev-2037	374	32	serious	serious	ADJ
inlawrev-2037	374	33	invasion	invasion	NOUN
inlawrev-2037	374	34	of	of	ADP
inlawrev-2037	374	35	personal	personal	ADJ
inlawrev-2037	374	36	,	,	PUNCT
inlawrev-2037	374	37	not	not	PART
inlawrev-2037	374	38	corporate	corporate	ADJ
inlawrev-2037	374	39	,	,	PUNCT
inlawrev-2037	374	40	privacy	privacy	NOUN
inlawrev-2037	374	41	.	.	PUNCT
inlawrev-2037	375	1	in	in	ADP
inlawrev-2037	375	2	the	the	DET
inlawrev-2037	375	3	case	case	NOUN
inlawrev-2037	375	4	of	of	ADP
inlawrev-2037	375	5	information	information	NOUN
inlawrev-2037	375	6	submitted	submit	VERB
inlawrev-2037	375	7	to	to	ADP
inlawrev-2037	375	8	the	the	DET
inlawrev-2037	375	9	federal	federal	PROPN
inlawrev-2037	375	10	trade	trade	PROPN
inlawrev-2037	375	11	commission	commission	PROPN
inlawrev-2037	375	12	for	for	ADP
inlawrev-2037	375	13	merger	merger	NOUN
inlawrev-2037	375	14	clearance	clearance	NOUN
inlawrev-2037	375	15	,	,	PUNCT
inlawrev-2037	375	16	the	the	DET
inlawrev-2037	375	17	ftc	ftc	PROPN
inlawrev-2037	375	18	requires	require	VERB
inlawrev-2037	375	19	a	a	DET
inlawrev-2037	375	20	party	party	NOUN
inlawrev-2037	375	21	to	to	PART
inlawrev-2037	375	22	justify	justify	VERB
inlawrev-2037	375	23	any	any	DET
inlawrev-2037	375	24	request	request	NOUN
inlawrev-2037	375	25	made	make	VERB
inlawrev-2037	375	26	for	for	ADP
inlawrev-2037	375	27	nondisclosure	nondisclosure	NOUN
inlawrev-2037	375	28	before	before	SCONJ
inlawrev-2037	375	29	it	it	PRON
inlawrev-2037	375	30	will	will	AUX
inlawrev-2037	375	31	even	even	ADV
inlawrev-2037	375	32	consider	consider	VERB
inlawrev-2037	375	33	,	,	PUNCT
inlawrev-2037	375	34	according	accord	VERB
inlawrev-2037	375	35	to	to	ADP
inlawrev-2037	375	36	its	its	PRON
inlawrev-2037	375	37	own	own	ADJ
inlawrev-2037	375	38	rules	rule	NOUN
inlawrev-2037	375	39	,	,	PUNCT
inlawrev-2037	375	40	the	the	DET
inlawrev-2037	375	41	appropriateness	appropriateness	NOUN
inlawrev-2037	375	42	of	of	ADP
inlawrev-2037	375	43	such	such	DET
inlawrev-2037	375	44	a	a	DET
inlawrev-2037	375	45	request	request	NOUN
inlawrev-2037	375	46	.	.	PUNCT
inlawrev-2037	376	1	®	®	NOUN
inlawrev-2037	376	2	"	"	PUNCT
inlawrev-2037	376	3	if	if	SCONJ
inlawrev-2037	376	4	substantial	substantial	ADJ
inlawrev-2037	376	5	harm	harm	NOUN
inlawrev-2037	376	6	from	from	ADP
inlawrev-2037	376	7	disclosure	disclosure	NOUN
inlawrev-2037	376	8	is	be	AUX
inlawrev-2037	376	9	demonstrated	demonstrate	VERB
inlawrev-2037	376	10	,	,	PUNCT
inlawrev-2037	376	11	the	the	DET
inlawrev-2037	376	12	service	service	NOUN
inlawrev-2037	376	13	should	should	AUX
inlawrev-2037	376	14	delete	delete	VERB
inlawrev-2037	376	15	identifying	identify	VERB
inlawrev-2037	376	16	details	detail	NOUN
inlawrev-2037	376	17	if	if	SCONJ
inlawrev-2037	376	18	the	the	DET
inlawrev-2037	376	19	information	information	NOUN
inlawrev-2037	376	20	can	can	AUX
inlawrev-2037	376	21	be	be	AUX
inlawrev-2037	376	22	effectively	effectively	ADV
inlawrev-2037	376	23	rendered	render	VERB
inlawrev-2037	376	24	anonymous	anonymous	ADJ
inlawrev-2037	376	25	.	.	PUNCT
inlawrev-2037	377	1	if	if	SCONJ
inlawrev-2037	377	2	anonymity	anonymity	NOUN
inlawrev-2037	377	3	can	can	AUX
inlawrev-2037	377	4	not	not	PART
inlawrev-2037	377	5	be	be	AUX
inlawrev-2037	377	6	assured	assure	VERB
inlawrev-2037	377	7	,	,	PUNCT
inlawrev-2037	377	8	the	the	DET
inlawrev-2037	377	9	service	service	NOUN
inlawrev-2037	377	10	should	should	AUX
inlawrev-2037	377	11	notify	notify	VERB
inlawrev-2037	377	12	the	the	DET
inlawrev-2037	377	13	party	party	NOUN
inlawrev-2037	377	14	that	that	SCONJ
inlawrev-2037	377	15	if	if	SCONJ
inlawrev-2037	377	16	it	it	PRON
inlawrev-2037	377	17	issues	issue	VERB
inlawrev-2037	377	18	the	the	DET
inlawrev-2037	377	19	ruling	ruling	NOUN
inlawrev-2037	377	20	,	,	PUNCT
inlawrev-2037	377	21	it	it	PRON
inlawrev-2037	377	22	will	will	AUX
inlawrev-2037	377	23	remain	remain	VERB
inlawrev-2037	377	24	private	private	ADJ
inlawrev-2037	377	25	only	only	ADV
inlawrev-2037	377	26	for	for	ADP
inlawrev-2037	377	27	a	a	DET
inlawrev-2037	377	28	specified	specified	ADJ
inlawrev-2037	377	29	period	period	NOUN
inlawrev-2037	377	30	of	of	ADP
inlawrev-2037	377	31	time	time	NOUN
inlawrev-2037	377	32	.	.	PUNCT
inlawrev-2037	378	1	the	the	DET
inlawrev-2037	378	2	party	party	NOUN
inlawrev-2037	378	3	would	would	AUX
inlawrev-2037	378	4	then	then	ADV
inlawrev-2037	378	5	have	have	VERB
inlawrev-2037	378	6	the	the	DET
inlawrev-2037	378	7	option	option	NOUN
inlawrev-2037	378	8	to	to	PART
inlawrev-2037	378	9	withdraw	withdraw	VERB
inlawrev-2037	378	10	the	the	DET
inlawrev-2037	378	11	ruling	rule	VERB
inlawrev-2037	378	12	request	request	NOUN
inlawrev-2037	378	13	.	.	PUNCT
inlawrev-2037	379	1	such	such	DET
inlawrev-2037	379	2	a	a	DET
inlawrev-2037	379	3	prothis	prothis	NOUN
inlawrev-2037	379	4	exception	exception	NOUN
inlawrev-2037	379	5	is	be	AUX
inlawrev-2037	379	6	necessary	necessary	ADJ
inlawrev-2037	379	7	to	to	PART
inlawrev-2037	379	8	protect	protect	VERB
inlawrev-2037	379	9	the	the	DET
inlawrev-2037	379	10	confidentiality	confidentiality	NOUN
inlawrev-2037	379	11	of	of	ADP
inlawrev-2037	379	12	information	information	NOUN
inlawrev-2037	379	13	which	which	PRON
inlawrev-2037	379	14	is	be	AUX
inlawrev-2037	379	15	obtained	obtain	VERB
inlawrev-2037	379	16	by	by	ADP
inlawrev-2037	379	17	the	the	DET
inlawrev-2037	379	18	government	government	NOUN
inlawrev-2037	379	19	through	through	ADP
inlawrev-2037	379	20	questionnaires	questionnaire	NOUN
inlawrev-2037	379	21	or	or	CCONJ
inlawrev-2037	379	22	other	other	ADJ
inlawrev-2037	379	23	inquiries	inquiry	NOUN
inlawrev-2037	379	24	,	,	PUNCT
inlawrev-2037	379	25	but	but	CCONJ
inlawrev-2037	379	26	which	which	PRON
inlawrev-2037	379	27	would	would	AUX
inlawrev-2037	379	28	customarily	customarily	ADV
inlawrev-2037	379	29	not	not	PART
inlawrev-2037	379	30	be	be	AUX
inlawrev-2037	379	31	released	release	VERB
inlawrev-2037	379	32	to	to	ADP
inlawrev-2037	379	33	the	the	DET
inlawrev-2037	379	34	public	public	NOUN
inlawrev-2037	379	35	by	by	ADP
inlawrev-2037	379	36	the	the	DET
inlawrev-2037	379	37	person	person	NOUN
inlawrev-2037	379	38	from	from	ADP
inlawrev-2037	379	39	whom	whom	PRON
inlawrev-2037	379	40	it	it	PRON
inlawrev-2037	379	41	was	be	AUX
inlawrev-2037	379	42	obtained	obtain	VERB
inlawrev-2037	379	43	.	.	PUNCT
inlawrev-2037	380	1	this	this	PRON
inlawrev-2037	380	2	would	would	AUX
inlawrev-2037	380	3	include	include	VERB
inlawrev-2037	380	4	business	business	NOUN
inlawrev-2037	380	5	sales	sale	NOUN
inlawrev-2037	380	6	statistics	statistic	NOUN
inlawrev-2037	380	7	,	,	PUNCT
inlawrev-2037	380	8	inventories	inventory	NOUN
inlawrev-2037	380	9	,	,	PUNCT
inlawrev-2037	380	10	customer	customer	NOUN
inlawrev-2037	380	11	lists	list	NOUN
inlawrev-2037	380	12	,	,	PUNCT
inlawrev-2037	380	13	and	and	CCONJ
inlawrev-2037	380	14	manufacturing	manufacturing	NOUN
inlawrev-2037	380	15	processes	process	NOUN
inlawrev-2037	380	16	.	.	PUNCT
inlawrev-2037	381	1	it	it	PRON
inlawrev-2037	381	2	would	would	AUX
inlawrev-2037	381	3	also	also	ADV
inlawrev-2037	381	4	include	include	VERB
inlawrev-2037	381	5	information	information	NOUN
inlawrev-2037	381	6	customarily	customarily	ADV
inlawrev-2037	381	7	subject	subject	ADJ
inlawrev-2037	381	8	to	to	ADP
inlawrev-2037	381	9	the	the	DET
inlawrev-2037	381	10	doctor	doctor	NOUN
inlawrev-2037	381	11	-	-	PUNCT
inlawrev-2037	381	12	patient	patient	NOUN
inlawrev-2037	381	13	,	,	PUNCT
inlawrev-2037	381	14	lawyer	lawyer	NOUN
inlawrev-2037	381	15	-	-	PUNCT
inlawrev-2037	381	16	client	client	NOUN
inlawrev-2037	381	17	,	,	PUNCT
inlawrev-2037	381	18	lender	lender	NOUN
inlawrev-2037	381	19	-	-	PUNCT
inlawrev-2037	381	20	borrower	borrower	NOUN
inlawrev-2037	381	21	,	,	PUNCT
inlawrev-2037	381	22	and	and	CCONJ
inlawrev-2037	381	23	other	other	ADJ
inlawrev-2037	381	24	such	such	ADJ
inlawrev-2037	381	25	privileges	privilege	NOUN
inlawrev-2037	381	26	.	.	PUNCT
inlawrev-2037	382	1	specifically	specifically	ADV
inlawrev-2037	382	2	it	it	PRON
inlawrev-2037	382	3	would	would	AUX
inlawrev-2037	382	4	include	include	VERB
inlawrev-2037	382	5	any	any	DET
inlawrev-2037	382	6	commercial	commercial	ADJ
inlawrev-2037	382	7	,	,	PUNCT
inlawrev-2037	382	8	technical	technical	ADJ
inlawrev-2037	382	9	and	and	CCONJ
inlawrev-2037	382	10	financial	financial	ADJ
inlawrev-2037	382	11	data	datum	NOUN
inlawrev-2037	382	12	,	,	PUNCT
inlawrev-2037	382	13	submitted	submit	VERB
inlawrev-2037	382	14	by	by	ADP
inlawrev-2037	382	15	an	an	DET
inlawrev-2037	382	16	applicant	applicant	NOUN
inlawrev-2037	382	17	or	or	CCONJ
inlawrev-2037	382	18	a	a	DET
inlawrev-2037	382	19	borrower	borrower	NOUN
inlawrev-2037	382	20	to	to	ADP
inlawrev-2037	382	21	a	a	DET
inlawrev-2037	382	22	lending	lending	NOUN
inlawrev-2037	382	23	agency	agency	NOUN
inlawrev-2037	382	24	in	in	ADP
inlawrev-2037	382	25	connection	connection	NOUN
inlawrev-2037	382	26	with	with	ADP
inlawrev-2037	382	27	any	any	DET
inlawrev-2037	382	28	loan	loan	NOUN
inlawrev-2037	382	29	application	application	NOUN
inlawrev-2037	382	30	or	or	CCONJ
inlawrev-2037	382	31	loan	loan	NOUN
inlawrev-2037	382	32	.	.	PUNCT
inlawrev-2037	383	1	s.	s.	PROPN
inlawrev-2037	383	2	rep	rep	PROPN
inlawrev-2037	383	3	.	.	PROPN
inlawrev-2037	384	1	no	no	PROPN
inlawrev-2037	384	2	.	.	NOUN
inlawrev-2037	384	3	813	813	NUM
inlawrev-2037	384	4	,	,	PUNCT
inlawrev-2037	384	5	89th	89th	ADJ
inlawrev-2037	384	6	cong	cong	NOUN
inlawrev-2037	384	7	.	.	PUNCT
inlawrev-2037	384	8	,	,	PUNCT
inlawrev-2037	384	9	1st	1st	ADJ
inlawrev-2037	384	10	sess	sess	NOUN
inlawrev-2037	384	11	.	.	PUNCT
inlawrev-2037	385	1	9	9	NUM
inlawrev-2037	385	2	(	(	PUNCT
inlawrev-2037	385	3	1965	1965	NUM
inlawrev-2037	385	4	)	)	PUNCT
inlawrev-2037	385	5	.	.	PUNCT
inlawrev-2037	386	1	^^5	^^5	NOUN
inlawrev-2037	386	2	u.s.c	u.s.c	NOUN
inlawrev-2037	386	3	.	.	PUNCT
inlawrev-2037	387	1	§	§	VERB
inlawrev-2037	387	2	552	552	NUM
inlawrev-2037	387	3	(	(	PUNCT
inlawrev-2037	387	4	a)(2)(c	a)(2)(c	NUM
inlawrev-2037	387	5	)	)	PUNCT
inlawrev-2037	387	6	(	(	PUNCT
inlawrev-2037	387	7	1970	1970	NUM
inlawrev-2037	387	8	)	)	PUNCT
inlawrev-2037	387	9	.	.	PUNCT
inlawrev-2037	388	1	this	this	DET
inlawrev-2037	388	2	deletion	deletion	NOUN
inlawrev-2037	388	3	provision	provision	NOUN
inlawrev-2037	388	4	qualifies	qualify	VERB
inlawrev-2037	388	5	and	and	CCONJ
inlawrev-2037	388	6	limits	limit	VERB
inlawrev-2037	388	7	the	the	DET
inlawrev-2037	388	8	inclusive	inclusive	ADJ
inlawrev-2037	388	9	section	section	NOUN
inlawrev-2037	388	10	of	of	ADP
inlawrev-2037	388	11	the	the	DET
inlawrev-2037	388	12	act	act	NOUN
inlawrev-2037	388	13	.	.	PUNCT
inlawrev-2037	389	1	all	all	DET
inlawrev-2037	389	2	requests	request	NOUN
inlawrev-2037	389	3	for	for	ADP
inlawrev-2037	389	4	advice	advice	NOUN
inlawrev-2037	389	5	.	.	PUNCT
inlawrev-2037	389	6	.	.	PUNCT
inlawrev-2037	389	7	.	.	PUNCT
inlawrev-2037	390	1	concerning	concern	VERB
inlawrev-2037	390	2	proposed	propose	VERB
inlawrev-2037	390	3	mergers	merger	NOUN
inlawrev-2037	390	4	,	,	PUNCT
inlawrev-2037	390	5	together	together	ADV
inlawrev-2037	390	6	with	with	ADP
inlawrev-2037	390	7	supporting	support	VERB
inlawrev-2037	390	8	materials	material	NOUN
inlawrev-2037	390	9	,	,	PUNCT
inlawrev-2037	390	10	will	will	AUX
inlawrev-2037	390	11	be	be	AUX
inlawrev-2037	390	12	placed	place	VERB
inlawrev-2037	390	13	on	on	ADP
inlawrev-2037	390	14	the	the	DET
inlawrev-2037	390	15	public	public	ADJ
inlawrev-2037	390	16	record	record	NOUN
inlawrev-2037	390	17	as	as	ADV
inlawrev-2037	390	18	soon	soon	ADV
inlawrev-2037	390	19	after	after	SCONJ
inlawrev-2037	390	20	they	they	PRON
inlawrev-2037	390	21	are	be	AUX
inlawrev-2037	390	22	received	receive	VERB
inlawrev-2037	390	23	as	as	ADP
inlawrev-2037	390	24	circumstances	circumstance	NOUN
inlawrev-2037	390	25	permit	permit	NOUN
inlawrev-2037	390	26	,	,	PUNCT
inlawrev-2037	390	27	except	except	SCONJ
inlawrev-2037	390	28	for	for	ADP
inlawrev-2037	390	29	information	information	NOUN
inlawrev-2037	390	30	for	for	ADP
inlawrev-2037	390	31	which	which	PRON
inlawrev-2037	390	32	confidential	confidential	ADJ
inlawrev-2037	390	33	classification	classification	NOUN
inlawrev-2037	390	34	has	have	AUX
inlawrev-2037	390	35	been	be	AUX
inlawrev-2037	390	36	requested	request	VERB
inlawrev-2037	390	37	,	,	PUNCT
inlawrev-2037	390	38	with	with	ADP
inlawrev-2037	390	39	a	a	DET
inlawrev-2037	390	40	showing	showing	NOUN
inlawrev-2037	390	41	of	of	ADP
inlawrev-2037	390	42	justification	justification	NOUN
inlawrev-2037	390	43	therefor	therefor	ADV
inlawrev-2037	390	44	,	,	PUNCT
inlawrev-2037	390	45	and	and	CCONJ
inlawrev-2037	390	46	which	which	PRON
inlawrev-2037	390	47	the	the	DET
inlawrev-2037	390	48	commission	commission	NOUN
inlawrev-2037	390	49	with	with	ADP
inlawrev-2037	390	50	due	due	ADJ
inlawrev-2037	390	51	regard	regard	NOUN
inlawrev-2037	390	52	to	to	ADP
inlawrev-2037	390	53	statutory	statutory	ADJ
inlawrev-2037	390	54	restrictions	restriction	NOUN
inlawrev-2037	390	55	,	,	PUNCT
inlawrev-2037	390	56	its	its	PRON
inlawrev-2037	390	57	rules	rule	NOUN
inlawrev-2037	390	58	,	,	PUNCT
inlawrev-2037	390	59	and	and	CCONJ
inlawrev-2037	390	60	the	the	DET
inlawrev-2037	390	61	public	public	ADJ
inlawrev-2037	390	62	interest	interest	NOUN
inlawrev-2037	390	63	,	,	PUNCT
inlawrev-2037	390	64	has	have	AUX
inlawrev-2037	390	65	determined	determine	VERB
inlawrev-2037	390	66	should	should	AUX
inlawrev-2037	390	67	not	not	PART
inlawrev-2037	390	68	be	be	AUX
inlawrev-2037	390	69	made	make	VERB
inlawrev-2037	390	70	public	public	ADJ
inlawrev-2037	390	71	.	.	PUNCT
inlawrev-2037	391	1	16	16	NUM
inlawrev-2037	391	2	c.f.r	c.f.r	NOUN
inlawrev-2037	391	3	.	.	PUNCT
inlawrev-2037	392	1	§	§	PROPN
inlawrev-2037	392	2	1.4(b	1.4(b	NUM
inlawrev-2037	392	3	)	)	PUNCT
inlawrev-2037	392	4	(	(	PUNCT
inlawrev-2037	392	5	1973	1973	NUM
inlawrev-2037	392	6	)	)	PUNCT
inlawrev-2037	392	7	.	.	PUNCT
inlawrev-2037	393	1	in	in	ADP
inlawrev-2037	393	2	only	only	ADV
inlawrev-2037	393	3	one	one	NUM
inlawrev-2037	393	4	reported	report	VERB
inlawrev-2037	393	5	case	case	NOUN
inlawrev-2037	393	6	.	.	PUNCT
inlawrev-2037	394	1	sterling	sterling	ADJ
inlawrev-2037	394	2	drug	drug	PROPN
inlawrev-2037	394	3	,	,	PUNCT
inlawrev-2037	394	4	inc	inc	PROPN
inlawrev-2037	394	5	.	.	PROPN
inlawrev-2037	394	6	v.	v.	PROPN
inlawrev-2037	394	7	ftc	ftc	PROPN
inlawrev-2037	394	8	,	,	PUNCT
inlawrev-2037	394	9	450	450	NUM
inlawrev-2037	394	10	f.2d	f.2d	NOUN
inlawrev-2037	394	11	698	698	NUM
inlawrev-2037	394	12	(	(	PUNCT
inlawrev-2037	394	13	d.d.c	d.d.c	PROPN
inlawrev-2037	394	14	.	.	PROPN
inlawrev-2037	394	15	1971	1971	NUM
inlawrev-2037	394	16	)	)	PUNCT
inlawrev-2037	394	17	,	,	PUNCT
inlawrev-2037	394	18	was	be	AUX
inlawrev-2037	394	19	information	information	NOUN
inlawrev-2037	394	20	contained	contain	VERB
inlawrev-2037	394	21	in	in	ADP
inlawrev-2037	394	22	a	a	DET
inlawrev-2037	394	23	merger	merger	NOUN
inlawrev-2037	394	24	clearance	clearance	NOUN
inlawrev-2037	394	25	sought	seek	VERB
inlawrev-2037	394	26	under	under	ADP
inlawrev-2037	394	27	the	the	DET
inlawrev-2037	394	28	information	information	NOUN
inlawrev-2037	394	29	act	act	PROPN
inlawrev-2037	394	30	.	.	PUNCT
inlawrev-2037	395	1	the	the	DET
inlawrev-2037	395	2	court	court	NOUN
inlawrev-2037	395	3	denied	deny	VERB
inlawrev-2037	395	4	disclosure	disclosure	NOUN
inlawrev-2037	395	5	.	.	PUNCT
inlawrev-2037	396	1	1973	1973	NUM
inlawrev-2037	396	2	]	]	PUNCT
inlawrev-2037	396	3	recent	recent	ADJ
inlawrev-2037	396	4	developments	development	NOUN
inlawrev-2037	396	5	431	431	NUM
inlawrev-2037	396	6	cedure	cedure	NOUN
inlawrev-2037	396	7	would	would	AUX
inlawrev-2037	396	8	conform	conform	VERB
inlawrev-2037	396	9	with	with	ADP
inlawrev-2037	396	10	the	the	DET
inlawrev-2037	396	11	existing	exist	VERB
inlawrev-2037	396	12	practice	practice	NOUN
inlawrev-2037	396	13	of	of	ADP
inlawrev-2037	396	14	issuing	issue	VERB
inlawrev-2037	396	15	noaction	noaction	NOUN
inlawrev-2037	396	16	letters	letter	NOUN
inlawrev-2037	396	17	by	by	ADP
inlawrev-2037	396	18	the	the	DET
inlawrev-2037	396	19	securities	securities	PROPN
inlawrev-2037	396	20	and	and	CCONJ
inlawrev-2037	396	21	exchange	exchange	PROPN
inlawrev-2037	396	22	commission	commission	PROPN
inlawrev-2037	396	23	.	.	PUNCT
inlawrev-2037	397	1	®	®	NOUN
inlawrev-2037	397	2	'	'	PUNCT
inlawrev-2037	397	3	since	since	SCONJ
inlawrev-2037	397	4	1970	1970	NUM
inlawrev-2037	397	5	,	,	PUNCT
inlawrev-2037	397	6	the	the	DET
inlawrev-2037	397	7	sec	sec	PROPN
inlawrev-2037	397	8	has	have	AUX
inlawrev-2037	397	9	made	make	VERB
inlawrev-2037	397	10	available	available	ADJ
inlawrev-2037	397	11	to	to	ADP
inlawrev-2037	397	12	the	the	DET
inlawrev-2037	397	13	public	public	ADJ
inlawrev-2037	397	14	all	all	PRON
inlawrev-2037	397	15	of	of	ADP
inlawrev-2037	397	16	its	its	PRON
inlawrev-2037	397	17	no	no	DET
inlawrev-2037	397	18	-	-	PUNCT
inlawrev-2037	397	19	action	action	NOUN
inlawrev-2037	397	20	letters.	letters.	NOUN
inlawrev-2037	397	21	°	°	PROPN
inlawrev-2037	397	22	^	^	PUNCT
inlawrev-2037	397	23	no	no	DET
inlawrev-2037	397	24	provision	provision	NOUN
inlawrev-2037	397	25	is	be	AUX
inlawrev-2037	397	26	made	make	VERB
inlawrev-2037	397	27	for	for	ADP
inlawrev-2037	397	28	the	the	DET
inlawrev-2037	397	29	deletion	deletion	NOUN
inlawrev-2037	397	30	of	of	ADP
inlawrev-2037	397	31	identifying	identify	VERB
inlawrev-2037	397	32	details	detail	NOUN
inlawrev-2037	397	33	although	although	SCONJ
inlawrev-2037	397	34	a	a	DET
inlawrev-2037	397	35	party	party	NOUN
inlawrev-2037	397	36	can	can	AUX
inlawrev-2037	397	37	receive	receive	VERB
inlawrev-2037	397	38	confidential	confidential	ADJ
inlawrev-2037	397	39	treatment	treatment	NOUN
inlawrev-2037	397	40	for	for	ADP
inlawrev-2037	397	41	ninety	ninety	NUM
inlawrev-2037	397	42	days	day	NOUN
inlawrev-2037	397	43	if	if	SCONJ
inlawrev-2037	397	44	he	he	PRON
inlawrev-2037	397	45	can	can	AUX
inlawrev-2037	397	46	show	show	VERB
inlawrev-2037	397	47	a	a	DET
inlawrev-2037	397	48	need	need	NOUN
inlawrev-2037	397	49	for	for	ADP
inlawrev-2037	397	50	it.	it.	PROPN
inlawrev-2037	397	51	®	®	NOUN
inlawrev-2037	397	52	^	^	PUNCT
inlawrev-2037	397	53	if	if	SCONJ
inlawrev-2037	397	54	the	the	DET
inlawrev-2037	397	55	sec	sec	PROPN
inlawrev-2037	397	56	finds	find	VERB
inlawrev-2037	397	57	the	the	DET
inlawrev-2037	397	58	request	request	NOUN
inlawrev-2037	397	59	reasonable	reasonable	ADJ
inlawrev-2037	397	60	,	,	PUNCT
inlawrev-2037	397	61	it	it	PRON
inlawrev-2037	397	62	will	will	AUX
inlawrev-2037	397	63	grant	grant	VERB
inlawrev-2037	397	64	it	it	PRON
inlawrev-2037	397	65	;	;	PUNCT
inlawrev-2037	397	66	otherwise	otherwise	ADV
inlawrev-2037	397	67	,	,	PUNCT
inlawrev-2037	397	68	the	the	DET
inlawrev-2037	397	69	party	party	NOUN
inlawrev-2037	397	70	is	be	AUX
inlawrev-2037	397	71	notified	notify	VERB
inlawrev-2037	397	72	of	of	ADP
inlawrev-2037	397	73	its	its	PRON
inlawrev-2037	397	74	option	option	NOUN
inlawrev-2037	397	75	to	to	PART
inlawrev-2037	397	76	withdraw	withdraw	VERB
inlawrev-2037	397	77	the	the	DET
inlawrev-2037	397	78	request.	request.	NOUN
inlawrev-2037	397	79	®	®	NOUN
inlawrev-2037	397	80	^	^	PUNCT
inlawrev-2037	397	81	if	if	SCONJ
inlawrev-2037	397	82	the	the	DET
inlawrev-2037	397	83	decision	decision	NOUN
inlawrev-2037	397	84	in	in	ADP
inlawrev-2037	397	85	tax	tax	NOUN
inlawrev-2037	397	86	arialysts	arialyst	NOUN
inlawrev-2037	397	87	&	&	CCONJ
inlawrev-2037	397	88	advocates	advocate	NOUN
inlawrev-2037	397	89	is	be	AUX
inlawrev-2037	397	90	sustained	sustain	VERB
inlawrev-2037	397	91	on	on	ADP
inlawrev-2037	397	92	appeal	appeal	NOUN
inlawrev-2037	397	93	,	,	PUNCT
inlawrev-2037	397	94	it	it	PRON
inlawrev-2037	397	95	will	will	AUX
inlawrev-2037	397	96	not	not	PART
inlawrev-2037	397	97	create	create	VERB
inlawrev-2037	397	98	a	a	DET
inlawrev-2037	397	99	sudden	sudden	ADJ
inlawrev-2037	397	100	increase	increase	NOUN
inlawrev-2037	397	101	in	in	ADP
inlawrev-2037	397	102	refund	refund	NOUN
inlawrev-2037	397	103	suits	suit	NOUN
inlawrev-2037	397	104	by	by	ADP
inlawrev-2037	397	105	parties	party	NOUN
inlawrev-2037	397	106	who	who	PRON
inlawrev-2037	397	107	thereby	thereby	ADV
inlawrev-2037	397	108	determine	determine	VERB
inlawrev-2037	397	109	that	that	SCONJ
inlawrev-2037	397	110	others	other	NOUN
inlawrev-2037	397	111	similarly	similarly	ADV
inlawrev-2037	397	112	situated	situate	VERB
inlawrev-2037	397	113	were	be	AUX
inlawrev-2037	397	114	treated	treat	VERB
inlawrev-2037	397	115	differently	differently	ADV
inlawrev-2037	397	116	.	.	PUNCT
inlawrev-2037	398	1	it	it	PRON
inlawrev-2037	398	2	has	have	AUX
inlawrev-2037	398	3	always	always	ADV
inlawrev-2037	398	4	been	be	AUX
inlawrev-2037	398	5	established	establish	VERB
inlawrev-2037	398	6	that	that	SCONJ
inlawrev-2037	398	7	each	each	DET
inlawrev-2037	398	8	taxpayer	taxpayer	NOUN
inlawrev-2037	398	9	must	must	AUX
inlawrev-2037	398	10	show	show	VERB
inlawrev-2037	398	11	the	the	DET
inlawrev-2037	398	12	validity	validity	NOUN
inlawrev-2037	398	13	of	of	ADP
inlawrev-2037	398	14	his	his	PRON
inlawrev-2037	398	15	own	own	ADJ
inlawrev-2037	398	16	claims	claim	NOUN
inlawrev-2037	398	17	and	and	CCONJ
inlawrev-2037	398	18	not	not	PART
inlawrev-2037	398	19	rely	rely	VERB
inlawrev-2037	398	20	on	on	ADP
inlawrev-2037	398	21	tax	tax	NOUN
inlawrev-2037	398	22	rulings	ruling	NOUN
inlawrev-2037	398	23	issued	issue	VERB
inlawrev-2037	398	24	to	to	ADP
inlawrev-2037	398	25	another.	another.	ADJ
inlawrev-2037	398	26	®	®	NOUN
inlawrev-2037	398	27	^	^	PUNCT
inlawrev-2037	398	28	but	but	CCONJ
inlawrev-2037	398	29	what	what	PRON
inlawrev-2037	398	30	is	be	AUX
inlawrev-2037	398	31	true	true	ADJ
inlawrev-2037	398	32	at	at	ADP
inlawrev-2037	398	33	the	the	DET
inlawrev-2037	398	34	refund	refund	NOUN
inlawrev-2037	398	35	stage	stage	NOUN
inlawrev-2037	398	36	may	may	AUX
inlawrev-2037	398	37	not	not	PART
inlawrev-2037	398	38	be	be	AUX
inlawrev-2037	398	39	true	true	ADJ
inlawrev-2037	398	40	at	at	ADP
inlawrev-2037	398	41	the	the	DET
inlawrev-2037	398	42	negotiation	negotiation	NOUN
inlawrev-2037	398	43	stage	stage	NOUN
inlawrev-2037	398	44	or	or	CCONJ
inlawrev-2037	398	45	even	even	ADV
inlawrev-2037	398	46	earlier	early	ADV
inlawrev-2037	398	47	when	when	SCONJ
inlawrev-2037	398	48	one	one	PRON
inlawrev-2037	398	49	is	be	AUX
inlawrev-2037	398	50	requesting	request	VERB
inlawrev-2037	398	51	a	a	DET
inlawrev-2037	398	52	similar	similar	ADJ
inlawrev-2037	398	53	ruling	ruling	NOUN
inlawrev-2037	398	54	.	.	PUNCT
inlawrev-2037	399	1	to	to	ADP
inlawrev-2037	399	2	the	the	DET
inlawrev-2037	399	3	degree	degree	NOUN
inlawrev-2037	399	4	that	that	PRON
inlawrev-2037	399	5	service	service	NOUN
inlawrev-2037	399	6	personnel	personnel	NOUN
inlawrev-2037	399	7	are	be	AUX
inlawrev-2037	399	8	inclined	incline	VERB
inlawrev-2037	399	9	to	to	PART
inlawrev-2037	399	10	retain	retain	VERB
inlawrev-2037	399	11	and	and	CCONJ
inlawrev-2037	399	12	index	index	NOUN
inlawrev-2037	399	13	past	past	ADP
inlawrev-2037	399	14	rulings	ruling	NOUN
inlawrev-2037	399	15	with	with	ADP
inlawrev-2037	399	16	"	"	PUNCT
inlawrev-2037	399	17	any	any	DET
inlawrev-2037	399	18	significant	significant	ADJ
inlawrev-2037	399	19	reference	reference	NOUN
inlawrev-2037	399	20	value	value	NOUN
inlawrev-2037	399	21	"	"	PUNCT
inlawrev-2037	399	22	®	®	NOUN
inlawrev-2037	399	23	*	*	PUNCT
inlawrev-2037	399	24	they	they	PRON
inlawrev-2037	399	25	are	be	AUX
inlawrev-2037	399	26	persuaded	persuade	VERB
inlawrev-2037	399	27	,	,	PUNCT
inlawrev-2037	399	28	though	though	SCONJ
inlawrev-2037	399	29	certainly	certainly	ADV
inlawrev-2037	399	30	not	not	PART
inlawrev-2037	399	31	bound	bind	VERB
inlawrev-2037	399	32	,	,	PUNCT
inlawrev-2037	399	33	by	by	ADP
inlawrev-2037	399	34	previous	previous	ADJ
inlawrev-2037	399	35	rulings	ruling	NOUN
inlawrev-2037	399	36	.	.	PUNCT
inlawrev-2037	400	1	any	any	DET
inlawrev-2037	400	2	attorney	attorney	NOUN
inlawrev-2037	400	3	who	who	PRON
inlawrev-2037	400	4	enters	enter	VERB
inlawrev-2037	400	5	into	into	ADP
inlawrev-2037	400	6	negotiation	negotiation	NOUN
inlawrev-2037	400	7	with	with	ADP
inlawrev-2037	400	8	the	the	DET
inlawrev-2037	400	9	service	service	NOUN
inlawrev-2037	400	10	will	will	AUX
inlawrev-2037	400	11	benefit	benefit	VERB
inlawrev-2037	400	12	by	by	ADP
inlawrev-2037	400	13	being	be	AUX
inlawrev-2037	400	14	armed	arm	VERB
inlawrev-2037	400	15	with	with	ADP
inlawrev-2037	400	16	a	a	DET
inlawrev-2037	400	17	series	series	NOUN
inlawrev-2037	400	18	of	of	ADP
inlawrev-2037	400	19	favorable	favorable	ADJ
inlawrev-2037	400	20	rulings.	rulings.	ADJ
inlawrev-2037	400	21	®	®	NOUN
inlawrev-2037	400	22	^	^	PUNCT
inlawrev-2037	400	23	as	as	SCONJ
inlawrev-2037	400	24	the	the	DET
inlawrev-2037	400	25	court	court	NOUN
inlawrev-2037	400	26	noted	note	VERB
inlawrev-2037	400	27	,	,	PUNCT
inlawrev-2037	400	28	such	such	ADJ
inlawrev-2037	400	29	rulings	ruling	NOUN
inlawrev-2037	400	30	are	be	AUX
inlawrev-2037	400	31	already	already	ADV
inlawrev-2037	400	32	disseminated	disseminate	VERB
inlawrev-2037	400	33	among	among	ADP
inlawrev-2037	400	34	select	select	ADJ
inlawrev-2037	400	35	groups	group	NOUN
inlawrev-2037	400	36	of	of	ADP
inlawrev-2037	400	37	tax	tax	NOUN
inlawrev-2037	400	38	attorneys	attorney	NOUN
inlawrev-2037	400	39	and	and	CCONJ
inlawrev-2037	400	40	it	it	PRON
inlawrev-2037	400	41	is	be	AUX
inlawrev-2037	400	42	unfair	unfair	ADJ
inlawrev-2037	400	43	for	for	SCONJ
inlawrev-2037	400	44	some	some	DET
inlawrev-2037	400	45	attorneys	attorney	NOUN
inlawrev-2037	400	46	to	to	PART
inlawrev-2037	400	47	benefit	benefit	VERB
inlawrev-2037	400	48	by	by	ADP
inlawrev-2037	400	49	the	the	DET
inlawrev-2037	400	50	rulings	ruling	NOUN
inlawrev-2037	400	51	while	while	SCONJ
inlawrev-2037	400	52	others	other	NOUN
inlawrev-2037	400	53	remain	remain	VERB
inlawrev-2037	400	54	ignorant	ignorant	ADJ
inlawrev-2037	400	55	of	of	ADP
inlawrev-2037	400	56	them	they	PRON
inlawrev-2037	400	57	.	.	PUNCT
inlawrev-2037	401	1	®	®	NOUN
inlawrev-2037	401	2	®	®	NOUN
inlawrev-2037	401	3	*	*	VERB
inlawrev-2037	401	4	^for	^for	ADP
inlawrev-2037	401	5	a	a	DET
inlawrev-2037	401	6	discussion	discussion	NOUN
inlawrev-2037	401	7	of	of	ADP
inlawrev-2037	401	8	sec	sec	PROPN
inlawrev-2037	401	9	procedure	procedure	NOUN
inlawrev-2037	401	10	and	and	CCONJ
inlawrev-2037	401	11	no	no	DET
inlawrev-2037	401	12	-	-	PUNCT
inlawrev-2037	401	13	action	action	NOUN
inlawrev-2037	401	14	letters	letter	NOUN
inlawrev-2037	401	15	,	,	PUNCT
inlawrev-2037	401	16	see	see	VERB
inlawrev-2037	401	17	lowenfels	lowenfel	NOUN
inlawrev-2037	401	18	,	,	PUNCT
inlawrev-2037	401	19	sec	sec	PROPN
inlawrev-2037	401	20	''	''	PUNCT
inlawrev-2037	401	21	no	no	DET
inlawrev-2037	401	22	-	-	PUNCT
inlawrev-2037	401	23	action	action	NOUN
inlawrev-2037	401	24	''	''	PUNCT
inlawrev-2037	401	25	letters	letter	NOUN
inlawrev-2037	401	26	:	:	PUNCT
inlawrev-2037	401	27	some	some	DET
inlawrev-2037	401	28	problems	problem	NOUN
inlawrev-2037	401	29	and	and	CCONJ
inlawrev-2037	401	30	suggested	suggest	VERB
inlawrev-2037	401	31	approaches	approach	NOUN
inlawrev-2037	401	32	,	,	PUNCT
inlawrev-2037	401	33	71	71	NUM
inlawrev-2037	401	34	colum	colum	NOUN
inlawrev-2037	401	35	.	.	PUNCT
inlawrev-2037	402	1	l.	l.	PROPN
inlawrev-2037	402	2	rev	rev	PROPN
inlawrev-2037	402	3	.	.	PROPN
inlawrev-2037	402	4	1256	1256	NUM
inlawrev-2037	402	5	(	(	PUNCT
inlawrev-2037	402	6	1971	1971	NUM
inlawrev-2037	402	7	)	)	PUNCT
inlawrev-2037	402	8	.	.	PUNCT
inlawrev-2037	403	1	^m	^m	PRON
inlawrev-2037	403	2	c.f.r	c.f.r	NOUN
inlawrev-2037	403	3	.	.	PUNCT
inlawrev-2037	404	1	§	§	VERB
inlawrev-2037	404	2	200.81	200.81	NUM
inlawrev-2037	404	3	(	(	PUNCT
inlawrev-2037	404	4	1973	1973	NUM
inlawrev-2037	404	5	)	)	PUNCT
inlawrev-2037	404	6	.	.	PUNCT
inlawrev-2037	405	1	^ud	^ud	PROPN
inlawrev-2037	405	2	.	.	PUNCT
inlawrev-2037	406	1	§	§	PROPN
inlawrev-2037	406	2	200.81(b	200.81(b	NUM
inlawrev-2037	406	3	)	)	PUNCT
inlawrev-2037	406	4	.	.	PUNCT
inlawrev-2037	407	1	''	''	PUNCT
inlawrev-2037	407	2	i	i	PROPN
inlawrev-2037	407	3	d.	d.	PROPN
inlawrev-2037	407	4	^^hanover	^^hanover	PROPN
inlawrev-2037	407	5	bank	bank	PROPN
inlawrev-2037	407	6	v.	v.	PROPN
inlawrev-2037	407	7	commissioner	commissioner	PROPN
inlawrev-2037	407	8	,	,	PUNCT
inlawrev-2037	407	9	369	369	NUM
inlawrev-2037	407	10	u.s	u.s	PROPN
inlawrev-2037	407	11	.	.	PROPN
inlawrev-2037	407	12	672	672	NUM
inlawrev-2037	407	13	(	(	PUNCT
inlawrev-2037	407	14	1962	1962	NUM
inlawrev-2037	407	15	)	)	PUNCT
inlawrev-2037	407	16	;	;	PUNCT
inlawrev-2037	407	17	bookwalter	bookwalter	NOUN
inlawrev-2037	407	18	v.	v.	CCONJ
inlawrev-2037	407	19	brecklein	brecklein	NOUN
inlawrev-2037	407	20	,	,	PUNCT
inlawrev-2037	407	21	357	357	NUM
inlawrev-2037	407	22	f.2d	f.2d	SYM
inlawrev-2037	407	23	78	78	NUM
inlawrev-2037	407	24	(	(	PUNCT
inlawrev-2037	407	25	8th	8th	ADJ
inlawrev-2037	407	26	cir	cir	NOUN
inlawrev-2037	407	27	.	.	PROPN
inlawrev-2037	407	28	1966	1966	NUM
inlawrev-2037	407	29	)	)	PUNCT
inlawrev-2037	407	30	;	;	PUNCT
inlawrev-2037	407	31	goldstein	goldstein	PROPN
inlawrev-2037	407	32	v.	v.	PROPN
inlawrev-2037	407	33	commissioner	commissioner	PROPN
inlawrev-2037	407	34	,	,	PUNCT
inlawrev-2037	407	35	267	267	NUM
inlawrev-2037	407	36	f.2d	f.2d	NOUN
inlawrev-2037	407	37	127	127	NUM
inlawrev-2037	407	38	(	(	PUNCT
inlawrev-2037	407	39	1st	1st	NOUN
inlawrev-2037	407	40	.	.	PUNCT
inlawrev-2037	408	1	cir	cir	PROPN
inlawrev-2037	408	2	.	.	PUNCT
inlawrev-2037	408	3	1959	1959	NUM
inlawrev-2037	408	4	)	)	PUNCT
inlawrev-2037	408	5	;	;	PUNCT
inlawrev-2037	408	6	bornstein	bornstein	PROPN
inlawrev-2037	408	7	v.	v.	PROPN
inlawrev-2037	408	8	united	united	PROPN
inlawrev-2037	408	9	states	states	PROPN
inlawrev-2037	408	10	,	,	PUNCT
inlawrev-2037	408	11	345	345	NUM
inlawrev-2037	408	12	f.2d	f.2d	ADP
inlawrev-2037	408	13	558	558	NUM
inlawrev-2037	408	14	(	(	PUNCT
inlawrev-2037	408	15	ct	ct	PROPN
inlawrev-2037	408	16	.	.	PROPN
inlawrev-2037	408	17	ci	ci	PROPN
inlawrev-2037	408	18	.	.	PROPN
inlawrev-2037	408	19	1965	1965	NUM
inlawrev-2037	408	20	)	)	PUNCT
inlawrev-2037	408	21	.	.	PUNCT
inlawrev-2037	409	1	the	the	DET
inlawrev-2037	409	2	only	only	ADJ
inlawrev-2037	409	3	exception	exception	NOUN
inlawrev-2037	409	4	to	to	ADP
inlawrev-2037	409	5	this	this	PRON
inlawrev-2037	409	6	in	in	ADP
inlawrev-2037	409	7	recent	recent	ADJ
inlawrev-2037	409	8	years	year	NOUN
inlawrev-2037	409	9	is	be	AUX
inlawrev-2037	409	10	ibm	ibm	PROPN
inlawrev-2037	409	11	v.	v.	ADP
inlawrev-2037	409	12	united	united	PROPN
inlawrev-2037	409	13	states	states	PROPN
inlawrev-2037	409	14	,	,	PUNCT
inlawrev-2037	409	15	343	343	NUM
inlawrev-2037	409	16	f.2d	f.2d	NOUN
inlawrev-2037	409	17	914	914	NUM
inlawrev-2037	409	18	(	(	PUNCT
inlawrev-2037	409	19	ct	ct	PROPN
inlawrev-2037	409	20	.	.	PROPN
inlawrev-2037	409	21	ci	ci	PROPN
inlawrev-2037	409	22	.	.	PROPN
inlawrev-2037	409	23	1965	1965	NUM
inlawrev-2037	409	24	)	)	PUNCT
inlawrev-2037	409	25	,	,	PUNCT
inlawrev-2037	409	26	cert	cert	NOUN
inlawrev-2037	409	27	,	,	PUNCT
inlawrev-2037	409	28	denied	deny	VERB
inlawrev-2037	409	29	,	,	PUNCT
inlawrev-2037	409	30	382	382	NUM
inlawrev-2037	409	31	u.s	u.s	PROPN
inlawrev-2037	409	32	.	.	PROPN
inlawrev-2037	409	33	1028	1028	NUM
inlawrev-2037	409	34	(	(	PUNCT
inlawrev-2037	409	35	1966	1966	NUM
inlawrev-2037	409	36	)	)	PUNCT
inlawrev-2037	409	37	.	.	PUNCT
inlawrev-2037	410	1	in	in	ADP
inlawrev-2037	410	2	that	that	DET
inlawrev-2037	410	3	case	case	NOUN
inlawrev-2037	410	4	the	the	DET
inlawrev-2037	410	5	court	court	NOUN
inlawrev-2037	410	6	of	of	ADP
inlawrev-2037	410	7	claims	claim	NOUN
inlawrev-2037	410	8	allowed	allow	VERB
inlawrev-2037	410	9	ibm	ibm	PROPN
inlawrev-2037	410	10	to	to	PART
inlawrev-2037	410	11	be	be	AUX
inlawrev-2037	410	12	treated	treat	VERB
inlawrev-2037	410	13	the	the	DET
inlawrev-2037	410	14	same	same	ADJ
inlawrev-2037	410	15	as	as	ADP
inlawrev-2037	410	16	remington	remington	PROPN
inlawrev-2037	410	17	rand	rand	PROPN
inlawrev-2037	410	18	,	,	PUNCT
inlawrev-2037	410	19	ibm	ibm	PROPN
inlawrev-2037	410	20	's	's	PART
inlawrev-2037	410	21	only	only	ADJ
inlawrev-2037	410	22	competitor	competitor	NOUN
inlawrev-2037	410	23	in	in	ADP
inlawrev-2037	410	24	the	the	DET
inlawrev-2037	410	25	computer	computer	NOUN
inlawrev-2037	410	26	market	market	NOUN
inlawrev-2037	410	27	,	,	PUNCT
inlawrev-2037	410	28	when	when	SCONJ
inlawrev-2037	410	29	ibm	ibm	PROPN
inlawrev-2037	410	30	sought	seek	VERB
inlawrev-2037	410	31	to	to	PART
inlawrev-2037	410	32	receive	receive	VERB
inlawrev-2037	410	33	the	the	DET
inlawrev-2037	410	34	same	same	ADJ
inlawrev-2037	410	35	ruling	ruling	NOUN
inlawrev-2037	410	36	that	that	SCONJ
inlawrev-2037	410	37	remington	remington	PROPN
inlawrev-2037	410	38	rand	rand	PROPN
inlawrev-2037	410	39	had	have	AUX
inlawrev-2037	410	40	received	receive	VERB
inlawrev-2037	410	41	.	.	PUNCT
inlawrev-2037	411	1	'	'	PUNCT
inlawrev-2037	411	2	^see	^see	NUM
inlawrev-2037	411	3	note	note	VERB
inlawrev-2037	411	4	39	39	NUM
inlawrev-2037	411	5	supra	supra	PROPN
inlawrev-2037	411	6	&	&	CCONJ
inlawrev-2037	411	7	accompanying	accompany	VERB
inlawrev-2037	411	8	text	text	NOUN
inlawrev-2037	411	9	.	.	PUNCT
inlawrev-2037	412	1	'	'	PUNCT
inlawrev-2037	412	2	^see	^see	NUM
inlawrev-2037	412	3	circuit	circuit	NOUN
inlawrev-2037	412	4	,	,	PUNCT
inlawrev-2037	412	5	what	what	PRON
inlawrev-2037	412	6	you	you	PRON
inlawrev-2037	412	7	have	have	AUX
inlawrev-2037	412	8	always	always	ADV
inlawrev-2037	412	9	warded	ward	VERB
inlawrev-2037	412	10	to	to	ADP
inlawrev-2037	412	11	knoiv	knoiv	NOUN
inlawrev-2037	412	12	about	about	ADP
inlawrev-2037	412	13	the	the	DET
inlawrev-2037	412	14	jrs	jrs	PROPN
inlawrev-2037	412	15	but	but	CCONJ
inlawrev-2037	412	16	were	be	AUX
inlawrev-2037	412	17	afraid	afraid	ADJ
inlawrev-2037	412	18	to	to	PART
inlawrev-2037	412	19	ask	ask	VERB
inlawrev-2037	412	20	,	,	PUNCT
inlawrev-2037	412	21	51	51	NUM
inlawrev-2037	412	22	taxes	taxis	NOUN
inlawrev-2037	412	23	389	389	NUM
inlawrev-2037	412	24	(	(	PUNCT
inlawrev-2037	412	25	1973	1973	NUM
inlawrev-2037	412	26	)	)	PUNCT
inlawrev-2037	412	27	.	.	PUNCT
inlawrev-2037	413	1	^^362	^^362	PROPN
inlawrev-2037	413	2	f.	f.	PROPN
inlawrev-2037	413	3	supp	supp	PROPN
inlawrev-2037	413	4	.	.	PUNCT
inlawrev-2037	414	1	at	at	ADP
inlawrev-2037	414	2	1309	1309	NUM
inlawrev-2037	414	3	-	-	SYM
inlawrev-2037	414	4	10	10	NUM
inlawrev-2037	414	5	.	.	PUNCT
inlawrev-2037	414	6	432	432	NUM
inlawrev-2037	414	7	indiana	indiana	PROPN
inlawrev-2037	414	8	law	law	PROPN
inlawrev-2037	414	9	review	review	NOUN
inlawrev-2037	414	10	[	[	X
inlawrev-2037	414	11	vol	vol	NOUN
inlawrev-2037	414	12	.	.	NOUN
inlawrev-2037	414	13	7	7	NUM
inlawrev-2037	414	14	the	the	DET
inlawrev-2037	414	15	most	most	ADV
inlawrev-2037	414	16	beneficial	beneficial	ADJ
inlawrev-2037	414	17	result	result	NOUN
inlawrev-2037	414	18	that	that	PRON
inlawrev-2037	414	19	might	might	AUX
inlawrev-2037	414	20	follow	follow	VERB
inlawrev-2037	414	21	from	from	ADP
inlawrev-2037	414	22	tax	tax	NOUN
inlawrev-2037	414	23	analysts	analyst	NOUN
inlawrev-2037	414	24	&	&	CCONJ
inlawrev-2037	414	25	advocates	advocate	NOUN
inlawrev-2037	414	26	is	be	AUX
inlawrev-2037	414	27	the	the	DET
inlawrev-2037	414	28	public	public	ADJ
inlawrev-2037	414	29	scrutiny	scrutiny	NOUN
inlawrev-2037	414	30	of	of	ADP
inlawrev-2037	414	31	the	the	DET
inlawrev-2037	414	32	occasional	occasional	ADJ
inlawrev-2037	414	33	service	service	NOUN
inlawrev-2037	414	34	rulings	ruling	NOUN
inlawrev-2037	414	35	which	which	PRON
inlawrev-2037	414	36	affect	affect	VERB
inlawrev-2037	414	37	millions	million	NOUN
inlawrev-2037	414	38	of	of	ADP
inlawrev-2037	414	39	dollars	dollar	NOUN
inlawrev-2037	414	40	of	of	ADP
inlawrev-2037	414	41	tax	tax	NOUN
inlawrev-2037	414	42	revenue	revenue	NOUN
inlawrev-2037	414	43	.	.	PUNCT
inlawrev-2037	415	1	without	without	ADP
inlawrev-2037	415	2	public	public	ADJ
inlawrev-2037	415	3	hearings	hearing	NOUN
inlawrev-2037	415	4	for	for	ADP
inlawrev-2037	415	5	major	major	ADJ
inlawrev-2037	415	6	tax	tax	NOUN
inlawrev-2037	415	7	rulings	ruling	NOUN
inlawrev-2037	415	8	,	,	PUNCT
inlawrev-2037	415	9	®	®	NOUN
inlawrev-2037	415	10	'	'	PART
inlawrev-2037	415	11	disclosure	disclosure	NOUN
inlawrev-2037	415	12	will	will	AUX
inlawrev-2037	415	13	come	come	VERB
inlawrev-2037	415	14	only	only	ADV
inlawrev-2037	415	15	after	after	SCONJ
inlawrev-2037	415	16	the	the	DET
inlawrev-2037	415	17	ruling	ruling	NOUN
inlawrev-2037	415	18	has	have	AUX
inlawrev-2037	415	19	issued	issue	VERB
inlawrev-2037	415	20	.	.	PUNCT
inlawrev-2037	416	1	nonetheless	nonetheless	ADV
inlawrev-2037	416	2	,	,	PUNCT
inlawrev-2037	416	3	the	the	DET
inlawrev-2037	416	4	service	service	NOUN
inlawrev-2037	416	5	will	will	AUX
inlawrev-2037	416	6	no	no	ADV
inlawrev-2037	416	7	doubt	doubt	ADV
inlawrev-2037	416	8	become	become	VERB
inlawrev-2037	416	9	more	more	ADV
inlawrev-2037	416	10	reluctant	reluctant	ADJ
inlawrev-2037	416	11	to	to	PART
inlawrev-2037	416	12	rule	rule	VERB
inlawrev-2037	416	13	favorably	favorably	ADV
inlawrev-2037	416	14	unless	unless	SCONJ
inlawrev-2037	416	15	it	it	PRON
inlawrev-2037	416	16	is	be	AUX
inlawrev-2037	416	17	certain	certain	ADJ
inlawrev-2037	416	18	that	that	SCONJ
inlawrev-2037	416	19	it	it	PRON
inlawrev-2037	416	20	can	can	AUX
inlawrev-2037	416	21	answer	answer	VERB
inlawrev-2037	416	22	any	any	DET
inlawrev-2037	416	23	ensuing	ensue	VERB
inlawrev-2037	416	24	public	public	ADJ
inlawrev-2037	416	25	criticism	criticism	NOUN
inlawrev-2037	416	26	.	.	PUNCT
inlawrev-2037	417	1	the	the	DET
inlawrev-2037	417	2	public	public	NOUN
inlawrev-2037	417	3	needs	need	VERB
inlawrev-2037	417	4	the	the	DET
inlawrev-2037	417	5	assurance	assurance	NOUN
inlawrev-2037	417	6	that	that	PRON
inlawrev-2037	417	7	it	it	PRON
inlawrev-2037	417	8	can	can	AUX
inlawrev-2037	417	9	review	review	VERB
inlawrev-2037	417	10	and	and	CCONJ
inlawrev-2037	417	11	criticize	criticize	VERB
inlawrev-2037	417	12	the	the	DET
inlawrev-2037	417	13	service	service	NOUN
inlawrev-2037	417	14	more	more	ADJ
inlawrev-2037	417	15	than	than	SCONJ
inlawrev-2037	417	16	the	the	DET
inlawrev-2037	417	17	service	service	NOUN
inlawrev-2037	417	18	needs	need	VERB
inlawrev-2037	417	19	to	to	PART
inlawrev-2037	417	20	be	be	AUX
inlawrev-2037	417	21	reviewed	review	VERB
inlawrev-2037	417	22	and	and	CCONJ
inlawrev-2037	417	23	criticized	criticize	VERB
inlawrev-2037	417	24	.	.	PUNCT
inlawrev-2037	418	1	public	public	ADJ
inlawrev-2037	418	2	scrutiny	scrutiny	NOUN
inlawrev-2037	418	3	will	will	AUX
inlawrev-2037	418	4	strengthen	strengthen	VERB
inlawrev-2037	418	5	confidence	confidence	NOUN
inlawrev-2037	418	6	in	in	ADP
inlawrev-2037	418	7	the	the	DET
inlawrev-2037	418	8	service	service	NOUN
inlawrev-2037	418	9	,	,	PUNCT
inlawrev-2037	418	10	a	a	DET
inlawrev-2037	418	11	necessity	necessity	NOUN
inlawrev-2037	418	12	for	for	ADP
inlawrev-2037	418	13	a	a	DET
inlawrev-2037	418	14	successful	successful	ADJ
inlawrev-2037	418	15	,	,	PUNCT
inlawrev-2037	418	16	self	self	NOUN
inlawrev-2037	418	17	-	-	PUNCT
inlawrev-2037	418	18	assessing	assess	VERB
inlawrev-2037	418	19	tax	tax	NOUN
inlawrev-2037	418	20	system	system	NOUN
inlawrev-2037	418	21	.	.	PUNCT
inlawrev-2037	419	1	constitutional	constitutional	ADJ
inlawrev-2037	419	2	law	law	NOUN
inlawrev-2037	419	3	—	—	PUNCT
inlawrev-2037	419	4	fair	fair	ADJ
inlawrev-2037	419	5	housing	housing	NOUN
inlawrev-2037	419	6	act	act	NOUN
inlawrev-2037	419	7	of	of	ADP
inlawrev-2037	419	8	1968	1968	NUM
inlawrev-2037	419	9	—	—	PUNCT
inlawrev-2037	419	10	antiblockbusting	antiblockbuste	VERB
inlawrev-2037	419	11	provision	provision	NOUN
inlawrev-2037	419	12	held	hold	VERB
inlawrev-2037	419	13	to	to	PART
inlawrev-2037	419	14	be	be	AUX
inlawrev-2037	419	15	a	a	DET
inlawrev-2037	419	16	valid	valid	ADJ
inlawrev-2037	419	17	congressional	congressional	ADJ
inlawrev-2037	419	18	exercise	exercise	NOUN
inlawrev-2037	419	19	of	of	ADP
inlawrev-2037	419	20	thirteenth	thirteenth	ADJ
inlawrev-2037	419	21	amendment	amendment	NOUN
inlawrev-2037	419	22	enforcement	enforcement	NOUN
inlawrev-2037	419	23	power	power	NOUN
inlawrev-2037	419	24	.	.	PUNCT
inlawrev-2037	420	1	—	—	PUNCT
inlawrev-2037	420	2	united	united	PROPN
inlawrev-2037	420	3	states	states	PROPN
inlawrev-2037	420	4	v.	v.	PROPN
inlawrev-2037	420	5	bob	bob	PROPN
inlawrev-2037	420	6	lawrence	lawrence	PROPN
inlawrev-2037	420	7	realty	realty	PROPN
inlawrev-2037	420	8	,	,	PUNCT
inlawrev-2037	420	9	inc	inc	PROPN
inlawrev-2037	420	10	.	.	PROPN
inlawrev-2037	420	11	,	,	PUNCT
inlawrev-2037	420	12	474	474	NUM
inlawrev-2037	420	13	f.2d	f.2d	SYM
inlawrev-2037	420	14	115	115	NUM
inlawrev-2037	420	15	(	(	PUNCT
inlawrev-2037	420	16	5th	5th	ADJ
inlawrev-2037	420	17	cir	cir	NOUN
inlawrev-2037	420	18	.	.	PROPN
inlawrev-2037	420	19	1973	1973	NUM
inlawrev-2037	420	20	)	)	PUNCT
inlawrev-2037	420	21	,	,	PUNCT
inlawrev-2037	420	22	cert	cert	NOUN
inlawrev-2037	420	23	,	,	PUNCT
inlawrev-2037	420	24	denied	deny	VERB
inlawrev-2037	420	25	,	,	PUNCT
inlawrev-2037	420	26	42	42	NUM
inlawrev-2037	420	27	u.s.l.w	u.s.l.w	PROPN
inlawrev-2037	420	28	.	.	PROPN
inlawrev-2037	421	1	3195	3195	NUM
inlawrev-2037	421	2	(	(	PUNCT
inlawrev-2037	421	3	u.s	u.s	PROPN
inlawrev-2037	421	4	.	.	PROPN
inlawrev-2037	421	5	oct	oct	PROPN
inlawrev-2037	421	6	.	.	PROPN
inlawrev-2037	421	7	9	9	NUM
inlawrev-2037	421	8	,	,	PUNCT
inlawrev-2037	421	9	1973	1973	NUM
inlawrev-2037	421	10	)	)	PUNCT
inlawrev-2037	421	11	(	(	PUNCT
inlawrev-2037	421	12	no	no	INTJ
inlawrev-2037	421	13	.	.	NOUN
inlawrev-2037	421	14	1574	1574	NUM
inlawrev-2037	421	15	)	)	PUNCT
inlawrev-2037	421	16	.	.	PUNCT
inlawrev-2037	422	1	the	the	DET
inlawrev-2037	422	2	department	department	PROPN
inlawrev-2037	422	3	of	of	ADP
inlawrev-2037	422	4	justice	justice	PROPN
inlawrev-2037	422	5	,	,	PUNCT
inlawrev-2037	422	6	pursuant	pursuant	ADJ
inlawrev-2037	422	7	to	to	ADP
inlawrev-2037	422	8	42	42	NUM
inlawrev-2037	422	9	u.s.c	u.s.c	ADJ
inlawrev-2037	422	10	.	.	PUNCT
inlawrev-2037	423	1	section	section	NOUN
inlawrev-2037	423	2	3604(e	3604(e	NUM
inlawrev-2037	423	3	)	)	PUNCT
inlawrev-2037	423	4	,	,	PUNCT
inlawrev-2037	423	5	'	'	PUNCT
inlawrev-2037	423	6	the	the	DET
inlawrev-2037	423	7	fair	fair	ADJ
inlawrev-2037	423	8	housing	housing	PROPN
inlawrev-2037	423	9	act	act	NOUN
inlawrev-2037	423	10	of	of	ADP
inlawrev-2037	423	11	1968,^	1968,^	NUM
inlawrev-2037	423	12	alleged	allege	VERB
inlawrev-2037	423	13	that	that	SCONJ
inlawrev-2037	423	14	bob	bob	PROPN
inlawrev-2037	423	15	lawrence	lawrence	PROPN
inlawrev-2037	423	16	realty	realty	PROPN
inlawrev-2037	423	17	,	,	PUNCT
inlawrev-2037	423	18	inc	inc	PROPN
inlawrev-2037	423	19	.	.	PROPN
inlawrev-2037	423	20	,	,	PUNCT
inlawrev-2037	423	21	and	and	CCONJ
inlawrev-2037	423	22	four	four	NUM
inlawrev-2037	423	23	other	other	ADJ
inlawrev-2037	423	24	real	real	ADJ
inlawrev-2037	423	25	estate	estate	NOUN
inlawrev-2037	423	26	brokers	broker	NOUN
inlawrev-2037	423	27	had	have	AUX
inlawrev-2037	423	28	engaged	engage	VERB
inlawrev-2037	423	29	in	in	ADP
inlawrev-2037	423	30	prohibited	prohibit	VERB
inlawrev-2037	423	31	blockbusting	blockbusting	NOUN
inlawrev-2037	423	32	activities	activity	NOUN
inlawrev-2037	423	33	.	.	PUNCT
inlawrev-2037	424	1	the	the	DET
inlawrev-2037	424	2	government	government	NOUN
inlawrev-2037	424	3	sought	seek	VERB
inlawrev-2037	424	4	injunctive	injunctive	ADJ
inlawrev-2037	424	5	relief	relief	NOUN
inlawrev-2037	424	6	in	in	ADP
inlawrev-2037	424	7	accordance	accordance	NOUN
inlawrev-2037	424	8	with	with	ADP
inlawrev-2037	424	9	section	section	NOUN
inlawrev-2037	424	10	3613.^	3613.^	NUM
inlawrev-2037	424	11	the	the	DET
inlawrev-2037	424	12	united	united	PROPN
inlawrev-2037	424	13	^'/see	^'/see	PROPN
inlawrev-2037	424	14	stone	stone	NOUN
inlawrev-2037	424	15	,	,	PUNCT
inlawrev-2037	424	16	public	public	ADJ
inlawrev-2037	424	17	hearings	hearing	NOUN
inlawrev-2037	424	18	for	for	ADP
inlawrev-2037	424	19	private	private	ADJ
inlawrev-2037	424	20	rulings	ruling	NOUN
inlawrev-2037	424	21	—	—	PUNCT
inlawrev-2037	424	22	four	four	NUM
inlawrev-2037	424	23	recommendations	recommendation	NOUN
inlawrev-2037	424	24	,	,	PUNCT
inlawrev-2037	424	25	in	in	ADP
inlawrev-2037	424	26	taxation	taxation	NOUN
inlawrev-2037	424	27	with	with	ADP
inlawrev-2037	424	28	representation	representation	NOUN
inlawrev-2037	424	29	,	,	PUNCT
inlawrev-2037	424	30	compendium	compendium	NOUN
inlawrev-2037	424	31	on	on	ADP
inlawrev-2037	424	32	the	the	DET
inlawrev-2037	424	33	public	public	NOUN
inlawrev-2037	424	34	and	and	CCONJ
inlawrev-2037	424	35	the	the	DET
inlawrev-2037	424	36	ruling	rule	VERB
inlawrev-2037	424	37	process	process	NOUN
inlawrev-2037	424	38	,	,	PUNCT
inlawrev-2037	424	39	72	72	NUM
inlawrev-2037	424	40	-	-	SYM
inlawrev-2037	424	41	143	143	NUM
inlawrev-2037	424	42	(	(	PUNCT
inlawrev-2037	424	43	1972	1972	NUM
inlawrev-2037	424	44	)	)	PUNCT
inlawrev-2037	424	45	,	,	PUNCT
inlawrev-2037	424	46	cited	cite	VERB
inlawrev-2037	424	47	in	in	ADP
inlawrev-2037	424	48	reid	reid	PROPN
inlawrev-2037	424	49	,	,	PUNCT
inlawrev-2037	424	50	public	public	ADJ
inlawrev-2037	424	51	access	access	NOUN
inlawrev-2037	424	52	,	,	PUNCT
inlawrev-2037	424	53	supra	supra	ADJ
inlawrev-2037	424	54	note	note	NOUN
inlawrev-2037	424	55	24	24	NUM
inlawrev-2037	424	56	,	,	PUNCT
inlawrev-2037	424	57	at	at	ADP
inlawrev-2037	424	58	24	24	NUM
inlawrev-2037	424	59	.	.	PUNCT
inlawrev-2037	424	60	^42	^42	NOUN
inlawrev-2037	424	61	u.s.c	u.s.c	NOUN
inlawrev-2037	424	62	.	.	PUNCT
inlawrev-2037	425	1	§	§	PROPN
inlawrev-2037	425	2	3604	3604	NUM
inlawrev-2037	425	3	(	(	PUNCT
inlawrev-2037	425	4	1970	1970	NUM
inlawrev-2037	425	5	)	)	PUNCT
inlawrev-2037	425	6	reads	read	VERB
inlawrev-2037	425	7	in	in	ADP
inlawrev-2037	425	8	pertinent	pertinent	ADJ
inlawrev-2037	425	9	part	part	NOUN
inlawrev-2037	425	10	:	:	PUNCT
inlawrev-2037	426	1	[	[	X
inlawrev-2037	426	2	i]t	i]t	PRON
inlawrev-2037	426	3	shall	shall	AUX
inlawrev-2037	426	4	be	be	AUX
inlawrev-2037	426	5	unlawful	unlawful	ADJ
inlawrev-2037	426	6	—	—	PUNCT
inlawrev-2037	426	7	(	(	PUNCT
inlawrev-2037	426	8	e	e	NOUN
inlawrev-2037	426	9	)	)	PUNCT
inlawrev-2037	426	10	for	for	ADP
inlawrev-2037	426	11	profit	profit	NOUN
inlawrev-2037	426	12	,	,	PUNCT
inlawrev-2037	426	13	to	to	PART
inlawrev-2037	426	14	induce	induce	VERB
inlawrev-2037	426	15	or	or	CCONJ
inlawrev-2037	426	16	attempt	attempt	VERB
inlawrev-2037	426	17	to	to	PART
inlawrev-2037	426	18	induce	induce	VERB
inlawrev-2037	426	19	any	any	DET
inlawrev-2037	426	20	person	person	NOUN
inlawrev-2037	426	21	to	to	PART
inlawrev-2037	426	22	sell	sell	VERB
inlawrev-2037	426	23	or	or	CCONJ
inlawrev-2037	426	24	rent	rent	VERB
inlawrev-2037	426	25	any	any	DET
inlawrev-2037	426	26	dwelling	dwelling	NOUN
inlawrev-2037	426	27	by	by	ADP
inlawrev-2037	426	28	representations	representation	NOUN
inlawrev-2037	426	29	regarding	regard	VERB
inlawrev-2037	426	30	the	the	DET
inlawrev-2037	426	31	entry	entry	NOUN
inlawrev-2037	426	32	or	or	CCONJ
inlawrev-2037	426	33	prospective	prospective	ADJ
inlawrev-2037	426	34	entry	entry	NOUN
inlawrev-2037	426	35	into	into	ADP
inlawrev-2037	426	36	the	the	DET
inlawrev-2037	426	37	neighborhood	neighborhood	NOUN
inlawrev-2037	426	38	of	of	ADP
inlawrev-2037	426	39	a	a	DET
inlawrev-2037	426	40	person	person	NOUN
inlawrev-2037	426	41	or	or	CCONJ
inlawrev-2037	426	42	persons	person	NOUN
inlawrev-2037	426	43	of	of	ADP
inlawrev-2037	426	44	a	a	DET
inlawrev-2037	426	45	particular	particular	ADJ
inlawrev-2037	426	46	race	race	NOUN
inlawrev-2037	426	47	,	,	PUNCT
inlawrev-2037	426	48	color	color	NOUN
inlawrev-2037	426	49	,	,	PUNCT
inlawrev-2037	426	50	religion	religion	NOUN
inlawrev-2037	426	51	,	,	PUNCT
inlawrev-2037	426	52	or	or	CCONJ
inlawrev-2037	426	53	national	national	ADJ
inlawrev-2037	426	54	origin	origin	NOUN
inlawrev-2037	426	55	.	.	PUNCT
inlawrev-2037	427	1	^id	^id	PROPN
inlawrev-2037	427	2	.	.	PUNCT
inlawrev-2037	428	1	§	§	PROPN
inlawrev-2037	428	2	§	§	PROPN
inlawrev-2037	428	3	3601	3601	NUM
inlawrev-2037	428	4	-	-	SYM
inlawrev-2037	428	5	19	19	NUM
inlawrev-2037	428	6	.	.	PUNCT
inlawrev-2037	428	7	^section	^section	NOUN
inlawrev-2037	428	8	3613	3613	NUM
inlawrev-2037	428	9	reads	read	NOUN
inlawrev-2037	428	10	as	as	SCONJ
inlawrev-2037	428	11	follows	follow	VERB
inlawrev-2037	428	12	:	:	PUNCT
inlawrev-2037	428	13	whenever	whenever	SCONJ
inlawrev-2037	428	14	the	the	DET
inlawrev-2037	428	15	attorney	attorney	NOUN
inlawrev-2037	428	16	general	general	NOUN
inlawrev-2037	428	17	has	have	VERB
inlawrev-2037	428	18	reasonable	reasonable	ADJ
inlawrev-2037	428	19	cause	cause	NOUN
inlawrev-2037	428	20	to	to	PART
inlawrev-2037	428	21	believe	believe	VERB
inlawrev-2037	428	22	that	that	SCONJ
inlawrev-2037	428	23	any	any	DET
inlawrev-2037	428	24	person	person	NOUN
inlawrev-2037	428	25	or	or	CCONJ
inlawrev-2037	428	26	group	group	NOUN
inlawrev-2037	428	27	of	of	ADP
inlawrev-2037	428	28	persons	person	NOUN
inlawrev-2037	428	29	is	be	AUX
inlawrev-2037	428	30	engaged	engage	VERB
inlawrev-2037	428	31	in	in	ADP
inlawrev-2037	428	32	a	a	DET
inlawrev-2037	428	33	pattern	pattern	NOUN
inlawrev-2037	428	34	or	or	CCONJ
inlawrev-2037	428	35	practice	practice	NOUN
inlawrev-2037	428	36	of	of	ADP
inlawrev-2037	428	37	resistance	resistance	NOUN
inlawrev-2037	428	38	to	to	ADP
inlawrev-2037	428	39	the	the	DET
inlawrev-2037	428	40	full	full	ADJ
inlawrev-2037	428	41	enjoyment	enjoyment	NOUN
inlawrev-2037	428	42	of	of	ADP
inlawrev-2037	428	43	any	any	PRON
inlawrev-2037	428	44	of	of	ADP
inlawrev-2037	428	45	the	the	DET
inlawrev-2037	428	46	rights	right	NOUN
inlawrev-2037	428	47	granted	grant	VERB
inlawrev-2037	428	48	by	by	ADP
inlawrev-2037	428	49	this	this	PRON