id	sid	tid	token	lemma	pos
inlawrev-2157	1	1	indiana	indiana	PROPN
inlawrev-2157	1	2	law	law	PROPN
inlawrev-2157	1	3	review	review	PROPN
inlawrev-2157	1	4	indiana	indiana	PROPN
inlawrev-2157	1	5	law	law	PROPN
inlawrev-2157	1	6	review	review	PROPN
inlawrev-2157	1	7	volume	volume	NOUN
inlawrev-2157	1	8	8	8	NUM
inlawrev-2157	1	9	1975	1975	NUM
inlawrev-2157	1	10	number	number	NOUN
inlawrev-2157	1	11	5	5	NUM
inlawrev-2157	1	12	federal	federal	ADJ
inlawrev-2157	1	13	income	income	NOUN
inlawrev-2157	1	14	taxation	taxation	NOUN
inlawrev-2157	1	15	of	of	ADP
inlawrev-2157	1	16	scholarships	scholarship	NOUN
inlawrev-2157	1	17	and	and	CCONJ
inlawrev-2157	1	18	fellowships	fellowship	NOUN
inlawrev-2157	1	19	:	:	PUNCT
inlawrev-2157	1	20	a	a	DET
inlawrev-2157	1	21	practical	practical	ADJ
inlawrev-2157	1	22	analysis	analysis	NOUN
inlawrev-2157	1	23	mary	mary	PROPN
inlawrev-2157	1	24	ann	ann	PROPN
inlawrev-2157	1	25	tucker	tucker	PROPN
inlawrev-2157	1	26	*	*	PROPN
inlawrev-2157	1	27	i.	i.	PROPN
inlawrev-2157	1	28	introduction	introduction	NOUN
inlawrev-2157	1	29	the	the	DET
inlawrev-2157	1	30	general	general	ADJ
inlawrev-2157	1	31	rule	rule	NOUN
inlawrev-2157	1	32	of	of	ADP
inlawrev-2157	1	33	federal	federal	ADJ
inlawrev-2157	1	34	income	income	NOUN
inlawrev-2157	1	35	taxation	taxation	NOUN
inlawrev-2157	1	36	always	always	ADV
inlawrev-2157	1	37	has	have	AUX
inlawrev-2157	1	38	been	be	AUX
inlawrev-2157	1	39	that	that	SCONJ
inlawrev-2157	1	40	all	all	DET
inlawrev-2157	1	41	income	income	NOUN
inlawrev-2157	1	42	is	be	AUX
inlawrev-2157	1	43	taxable	taxable	ADJ
inlawrev-2157	1	44	unless	unless	SCONJ
inlawrev-2157	1	45	excluded	exclude	VERB
inlawrev-2157	1	46	from	from	ADP
inlawrev-2157	1	47	gross	gross	ADJ
inlawrev-2157	1	48	income	income	NOUN
inlawrev-2157	1	49	by	by	ADP
inlawrev-2157	1	50	a	a	DET
inlawrev-2157	1	51	specific	specific	ADJ
inlawrev-2157	1	52	section	section	NOUN
inlawrev-2157	1	53	of	of	ADP
inlawrev-2157	1	54	the	the	DET
inlawrev-2157	1	55	internal	internal	ADJ
inlawrev-2157	1	56	revenue	revenue	NOUN
inlawrev-2157	1	57	code	code	NOUN
inlawrev-2157	1	58	.	.	PUNCT
inlawrev-2157	2	1	1	1	NUM
inlawrev-2157	2	2	prior	prior	ADV
inlawrev-2157	2	3	to	to	ADP
inlawrev-2157	2	4	1954	1954	NUM
inlawrev-2157	2	5	,	,	PUNCT
inlawrev-2157	2	6	there	there	PRON
inlawrev-2157	2	7	were	be	VERB
inlawrev-2157	2	8	no	no	DET
inlawrev-2157	2	9	provisions	provision	NOUN
inlawrev-2157	2	10	in	in	ADP
inlawrev-2157	2	11	the	the	DET
inlawrev-2157	2	12	revenue	revenue	NOUN
inlawrev-2157	2	13	laws	law	NOUN
inlawrev-2157	2	14	pertaining	pertain	VERB
inlawrev-2157	2	15	directly	directly	ADV
inlawrev-2157	2	16	to	to	ADP
inlawrev-2157	2	17	scholarships	scholarship	NOUN
inlawrev-2157	2	18	and	and	CCONJ
inlawrev-2157	2	19	fellowships	fellowship	NOUN
inlawrev-2157	2	20	.	.	PUNCT
inlawrev-2157	3	1	grants	grant	NOUN
inlawrev-2157	3	2	given	give	VERB
inlawrev-2157	3	3	to	to	PART
inlawrev-2157	3	4	enable	enable	VERB
inlawrev-2157	3	5	the	the	DET
inlawrev-2157	3	6	recipient	recipient	NOUN
inlawrev-2157	3	7	to	to	PART
inlawrev-2157	3	8	pursue	pursue	VERB
inlawrev-2157	3	9	study	study	NOUN
inlawrev-2157	3	10	or	or	CCONJ
inlawrev-2157	3	11	research	research	NOUN
inlawrev-2157	3	12	were	be	AUX
inlawrev-2157	3	13	subject	subject	ADJ
inlawrev-2157	3	14	to	to	ADP
inlawrev-2157	3	15	income	income	NOUN
inlawrev-2157	3	16	taxation	taxation	NOUN
inlawrev-2157	3	17	as	as	ADP
inlawrev-2157	3	18	compensation	compensation	NOUN
inlawrev-2157	3	19	unless	unless	SCONJ
inlawrev-2157	3	20	they	they	PRON
inlawrev-2157	3	21	were	be	AUX
inlawrev-2157	3	22	excluded	exclude	VERB
inlawrev-2157	3	23	from	from	ADP
inlawrev-2157	3	24	gross	gross	ADJ
inlawrev-2157	3	25	income	income	NOUN
inlawrev-2157	3	26	as	as	SCONJ
inlawrev-2157	3	27	gifts.2	gifts.2	NOUN
inlawrev-2157	3	28	lack	lack	NOUN
inlawrev-2157	3	29	of	of	ADP
inlawrev-2157	3	30	consideration	consideration	NOUN
inlawrev-2157	3	31	was	be	AUX
inlawrev-2157	3	32	the	the	DET
inlawrev-2157	3	33	crucial	crucial	ADJ
inlawrev-2157	3	34	factor	factor	NOUN
inlawrev-2157	3	35	in	in	ADP
inlawrev-2157	3	36	determining	determine	VERB
inlawrev-2157	3	37	whether	whether	SCONJ
inlawrev-2157	3	38	an	an	DET
inlawrev-2157	3	39	educational	educational	ADJ
inlawrev-2157	3	40	grant	grant	NOUN
inlawrev-2157	3	41	was	be	AUX
inlawrev-2157	3	42	a	a	DET
inlawrev-2157	3	43	gift	gift	NOUN
inlawrev-2157	3	44	.	.	PUNCT
inlawrev-2157	4	1	3	3	NUM
inlawrev-2157	4	2	a	a	DET
inlawrev-2157	4	3	grant	grant	NOUN
inlawrev-2157	4	4	made	make	VERB
inlawrev-2157	4	5	to	to	ADP
inlawrev-2157	4	6	an	an	DET
inlawrev-2157	4	7	individual	individual	NOUN
inlawrev-2157	4	8	for	for	ADP
inlawrev-2157	4	9	the	the	DET
inlawrev-2157	4	10	purpose	purpose	NOUN
inlawrev-2157	4	11	of	of	ADP
inlawrev-2157	4	12	furthering	further	VERB
inlawrev-2157	4	13	his	his	PRON
inlawrev-2157	4	14	education	education	NOUN
inlawrev-2157	4	15	,	,	PUNCT
inlawrev-2157	4	16	with	with	ADP
inlawrev-2157	4	17	no	no	DET
inlawrev-2157	4	18	services	service	NOUN
inlawrev-2157	4	19	being	be	AUX
inlawrev-2157	4	20	rendered	render	VERB
inlawrev-2157	4	21	to	to	ADP
inlawrev-2157	4	22	the	the	DET
inlawrev-2157	4	23	grantor	grantor	NOUN
inlawrev-2157	4	24	in	in	ADP
inlawrev-2157	4	25	exchange	exchange	NOUN
inlawrev-2157	4	26	,	,	PUNCT
inlawrev-2157	4	27	was	be	AUX
inlawrev-2157	4	28	considered	consider	VERB
inlawrev-2157	4	29	a	a	DET
inlawrev-2157	4	30	gift	gift	NOUN
inlawrev-2157	4	31	and	and	CCONJ
inlawrev-2157	4	32	thus	thus	ADV
inlawrev-2157	4	33	was	be	AUX
inlawrev-2157	4	34	excludable	excludable	ADJ
inlawrev-2157	4	35	from	from	ADP
inlawrev-2157	4	36	gross	gross	ADJ
inlawrev-2157	4	37	income.4	income.4	PROPN
inlawrev-2157	4	38	if	if	SCONJ
inlawrev-2157	4	39	,	,	PUNCT
inlawrev-2157	4	40	however	however	ADV
inlawrev-2157	4	41	,	,	PUNCT
inlawrev-2157	4	42	the	the	DET
inlawrev-2157	4	43	recipient	recipient	NOUN
inlawrev-2157	4	44	provided	provide	VERB
inlawrev-2157	4	45	his	his	PRON
inlawrev-2157	4	46	personal	personal	ADJ
inlawrev-2157	4	47	skills	skill	NOUN
inlawrev-2157	4	48	,	,	PUNCT
inlawrev-2157	4	49	training	training	NOUN
inlawrev-2157	4	50	,	,	PUNCT
inlawrev-2157	4	51	or	or	CCONJ
inlawrev-2157	4	52	experience	experience	NOUN
inlawrev-2157	4	53	,	,	PUNCT
inlawrev-2157	4	54	or	or	CCONJ
inlawrev-2157	4	55	any	any	DET
inlawrev-2157	4	56	other	other	ADJ
inlawrev-2157	4	57	consideration	consideration	NOUN
inlawrev-2157	4	58	,	,	PUNCT
inlawrev-2157	4	59	the	the	DET
inlawrev-2157	4	60	grant	grant	NOUN
inlawrev-2157	4	61	was	be	AUX
inlawrev-2157	4	62	regarded	regard	VERB
inlawrev-2157	4	63	as	as	ADP
inlawrev-2157	4	64	compensation	compensation	NOUN
inlawrev-2157	4	65	for	for	ADP
inlawrev-2157	4	66	services	service	NOUN
inlawrev-2157	4	67	rendered.5	rendered.5	VERB
inlawrev-2157	4	68	the	the	DET
inlawrev-2157	4	69	intent	intent	NOUN
inlawrev-2157	4	70	of	of	ADP
inlawrev-2157	4	71	the	the	DET
inlawrev-2157	4	72	grantor	grantor	NOUN
inlawrev-2157	4	73	*	*	PUNCT
inlawrev-2157	4	74	member	member	NOUN
inlawrev-2157	4	75	of	of	ADP
inlawrev-2157	4	76	the	the	DET
inlawrev-2157	4	77	indiana	indiana	PROPN
inlawrev-2157	4	78	bar	bar	PROPN
inlawrev-2157	4	79	.	.	PUNCT
inlawrev-2157	5	1	b.s	b.s	PROPN
inlawrev-2157	5	2	.	.	PROPN
inlawrev-2157	5	3	,	,	PUNCT
inlawrev-2157	5	4	north	north	PROPN
inlawrev-2157	5	5	dakota	dakota	PROPN
inlawrev-2157	5	6	state	state	PROPN
inlawrev-2157	5	7	university	university	PROPN
inlawrev-2157	5	8	,	,	PUNCT
inlawrev-2157	5	9	1961	1961	NUM
inlawrev-2157	5	10	;	;	PUNCT
inlawrev-2157	5	11	m.s	m.s	PROPN
inlawrev-2157	5	12	.	.	PROPN
inlawrev-2157	5	13	,	,	PUNCT
inlawrev-2157	5	14	iowa	iowa	PROPN
inlawrev-2157	5	15	state	state	PROPN
inlawrev-2157	5	16	university	university	PROPN
inlawrev-2157	5	17	,	,	PUNCT
inlawrev-2157	5	18	1965	1965	NUM
inlawrev-2157	5	19	;	;	PUNCT
inlawrev-2157	6	1	j.d	j.d	PROPN
inlawrev-2157	6	2	.	.	PROPN
inlawrev-2157	6	3	,	,	PUNCT
inlawrev-2157	6	4	indiana	indiana	PROPN
inlawrev-2157	6	5	university	university	PROPN
inlawrev-2157	6	6	,	,	PUNCT
inlawrev-2157	6	7	1973	1973	NUM
inlawrev-2157	6	8	.	.	PUNCT
inlawrev-2157	7	1	'	'	PUNCT
inlawrev-2157	7	2	int	int	NOUN
inlawrev-2157	7	3	.	.	PUNCT
inlawrev-2157	8	1	rev	rev	PROPN
inlawrev-2157	8	2	.	.	PROPN
inlawrev-2157	8	3	code	code	PROPN
inlawrev-2157	8	4	of	of	ADP
inlawrev-2157	8	5	1954	1954	NUM
inlawrev-2157	8	6	,	,	PUNCT
inlawrev-2157	8	7	§	§	NOUN
inlawrev-2157	8	8	61	61	NUM
inlawrev-2157	8	9	;	;	PUNCT
inlawrev-2157	8	10	int	int	NOUN
inlawrev-2157	8	11	.	.	PUNCT
inlawrev-2157	9	1	rev	rev	PROPN
inlawrev-2157	9	2	.	.	PROPN
inlawrev-2157	9	3	code	code	PROPN
inlawrev-2157	9	4	of	of	ADP
inlawrev-2157	9	5	1939	1939	NUM
inlawrev-2157	9	6	,	,	PUNCT
inlawrev-2157	9	7	§	§	PROPN
inlawrev-2157	9	8	22(a	22(a	NUM
inlawrev-2157	9	9	)	)	PUNCT
inlawrev-2157	9	10	.	.	PUNCT
inlawrev-2157	10	1	2int	2int	X
inlawrev-2157	10	2	.	.	PUNCT
inlawrev-2157	10	3	rev	rev	PROPN
inlawrev-2157	10	4	.	.	PROPN
inlawrev-2157	10	5	code	code	PROPN
inlawrev-2157	10	6	of	of	ADP
inlawrev-2157	10	7	1954	1954	NUM
inlawrev-2157	10	8	,	,	PUNCT
inlawrev-2157	10	9	§	§	NOUN
inlawrev-2157	10	10	102	102	NUM
inlawrev-2157	10	11	,	,	PUNCT
inlawrev-2157	10	12	and	and	CCONJ
inlawrev-2157	10	13	int	int	NOUN
inlawrev-2157	10	14	.	.	PUNCT
inlawrev-2157	11	1	rev	rev	PROPN
inlawrev-2157	11	2	.	.	PROPN
inlawrev-2157	11	3	code	code	PROPN
inlawrev-2157	11	4	of	of	ADP
inlawrev-2157	11	5	1939	1939	NUM
inlawrev-2157	11	6	,	,	PUNCT
inlawrev-2157	11	7	§	§	PROPN
inlawrev-2157	11	8	22(b	22(b	NUM
inlawrev-2157	11	9	)	)	PUNCT
inlawrev-2157	11	10	,	,	PUNCT
inlawrev-2157	11	11	govern	govern	VERB
inlawrev-2157	11	12	the	the	DET
inlawrev-2157	11	13	exclusion	exclusion	NOUN
inlawrev-2157	11	14	of	of	ADP
inlawrev-2157	11	15	gifts	gift	NOUN
inlawrev-2157	11	16	from	from	ADP
inlawrev-2157	11	17	gross	gross	ADJ
inlawrev-2157	11	18	income	income	NOUN
inlawrev-2157	11	19	.	.	PUNCT
inlawrev-2157	12	1	3ephraim	3ephraim	NUM
inlawrev-2157	12	2	banks	bank	NOUN
inlawrev-2157	12	3	,	,	PUNCT
inlawrev-2157	12	4	17	17	NUM
inlawrev-2157	12	5	t.c	t.c	PROPN
inlawrev-2157	12	6	.	.	PROPN
inlawrev-2157	12	7	1386	1386	NUM
inlawrev-2157	12	8	(	(	PUNCT
inlawrev-2157	12	9	1952	1952	NUM
inlawrev-2157	12	10	)	)	PUNCT
inlawrev-2157	12	11	.	.	PUNCT
inlawrev-2157	13	1	4this	4this	DET
inlawrev-2157	13	2	test	test	NOUN
inlawrev-2157	13	3	was	be	AUX
inlawrev-2157	13	4	set	set	VERB
inlawrev-2157	13	5	out	out	ADP
inlawrev-2157	13	6	as	as	SCONJ
inlawrev-2157	13	7	follows	follow	VERB
inlawrev-2157	13	8	:	:	PUNCT
inlawrev-2157	13	9	the	the	DET
inlawrev-2157	13	10	amount	amount	NOUN
inlawrev-2157	13	11	of	of	ADP
inlawrev-2157	13	12	a	a	DET
inlawrev-2157	13	13	grant	grant	NOUN
inlawrev-2157	13	14	or	or	CCONJ
inlawrev-2157	13	15	fellowship	fellowship	NOUN
inlawrev-2157	13	16	award	award	NOUN
inlawrev-2157	13	17	is	be	AUX
inlawrev-2157	13	18	included	include	VERB
inlawrev-2157	13	19	in	in	ADP
inlawrev-2157	13	20	gross	gross	ADJ
inlawrev-2157	13	21	income	income	NOUN
inlawrev-2157	13	22	unless	unless	SCONJ
inlawrev-2157	13	23	it	it	PRON
inlawrev-2157	13	24	can	can	AUX
inlawrev-2157	13	25	be	be	AUX
inlawrev-2157	13	26	established	establish	VERB
inlawrev-2157	13	27	that	that	SCONJ
inlawrev-2157	13	28	such	such	ADJ
inlawrev-2157	13	29	amount	amount	NOUN
inlawrev-2157	13	30	is	be	AUX
inlawrev-2157	13	31	a	a	DET
inlawrev-2157	13	32	gift	gift	NOUN
inlawrev-2157	13	33	.	.	PUNCT
inlawrev-2157	14	1	if	if	SCONJ
inlawrev-2157	14	2	a	a	DET
inlawrev-2157	14	3	grant	grant	NOUN
inlawrev-2157	14	4	or	or	CCONJ
inlawrev-2157	14	5	fellowship	fellowship	NOUN
inlawrev-2157	14	6	award	award	NOUN
inlawrev-2157	14	7	is	be	AUX
inlawrev-2157	14	8	made	make	VERB
inlawrev-2157	14	9	for	for	ADP
inlawrev-2157	14	10	the	the	DET
inlawrev-2157	14	11	training	training	NOUN
inlawrev-2157	14	12	and	and	CCONJ
inlawrev-2157	14	13	education	education	NOUN
inlawrev-2157	14	14	of	of	ADP
inlawrev-2157	14	15	an	an	DET
inlawrev-2157	14	16	individual	individual	NOUN
inlawrev-2157	14	17	,	,	PUNCT
inlawrev-2157	14	18	no	no	DET
inlawrev-2157	14	19	services	service	NOUN
inlawrev-2157	14	20	being	be	AUX
inlawrev-2157	14	21	rendered	render	VERB
inlawrev-2157	14	22	as	as	ADP
inlawrev-2157	14	23	consideration	consideration	NOUN
inlawrev-2157	14	24	therefor	therefor	ADV
inlawrev-2157	14	25	,	,	PUNCT
inlawrev-2157	14	26	the	the	DET
inlawrev-2157	14	27	amount	amount	NOUN
inlawrev-2157	14	28	is	be	AUX
inlawrev-2157	14	29	a	a	DET
inlawrev-2157	14	30	gift	gift	NOUN
inlawrev-2157	14	31	which	which	PRON
inlawrev-2157	14	32	is	be	AUX
inlawrev-2157	14	33	excludable	excludable	ADJ
inlawrev-2157	14	34	from	from	ADP
inlawrev-2157	14	35	gross	gross	ADJ
inlawrev-2157	14	36	income	income	NOUN
inlawrev-2157	14	37	.	.	PUNCT
inlawrev-2157	15	1	however	however	ADV
inlawrev-2157	15	2	,	,	PUNCT
inlawrev-2157	15	3	when	when	SCONJ
inlawrev-2157	15	4	the	the	DET
inlawrev-2157	15	5	recipient	recipient	NOUN
inlawrev-2157	15	6	applies	apply	VERB
inlawrev-2157	15	7	his	his	PRON
inlawrev-2157	15	8	skill	skill	NOUN
inlawrev-2157	15	9	and	and	CCONJ
inlawrev-2157	15	10	training	training	NOUN
inlawrev-2157	15	11	to	to	ADP
inlawrev-2157	15	12	advanced	advanced	ADJ
inlawrev-2157	15	13	research	research	NOUN
inlawrev-2157	15	14	or	or	CCONJ
inlawrev-2157	15	15	some	some	DET
inlawrev-2157	15	16	other	other	ADJ
inlawrev-2157	15	17	activity	activity	NOUN
inlawrev-2157	15	18	the	the	DET
inlawrev-2157	15	19	essential	essential	ADJ
inlawrev-2157	15	20	elements	element	NOUN
inlawrev-2157	15	21	of	of	ADP
inlawrev-2157	15	22	a	a	DET
inlawrev-2157	15	23	gift	gift	NOUN
inlawrev-2157	15	24	are	be	AUX
inlawrev-2157	15	25	missing	miss	VERB
inlawrev-2157	15	26	and	and	CCONJ
inlawrev-2157	15	27	the	the	DET
inlawrev-2157	15	28	amount	amount	NOUN
inlawrev-2157	15	29	is	be	AUX
inlawrev-2157	15	30	includable	includable	ADJ
inlawrev-2157	15	31	in	in	ADP
inlawrev-2157	15	32	gross	gross	ADJ
inlawrev-2157	15	33	income	income	NOUN
inlawrev-2157	15	34	.	.	PUNCT
inlawrev-2157	16	1	i.t	i.t	PROPN
inlawrev-2157	16	2	.	.	NOUN
inlawrev-2157	16	3	4056	4056	NUM
inlawrev-2157	16	4	,	,	PUNCT
inlawrev-2157	16	5	1951	1951	NUM
inlawrev-2157	16	6	-	-	SYM
inlawrev-2157	16	7	2	2	NUM
inlawrev-2157	16	8	cum	cum	NOUN
inlawrev-2157	16	9	.	.	PUNCT
inlawrev-2157	17	1	bull	bull	NOUN
inlawrev-2157	17	2	.	.	PUNCT
inlawrev-2157	18	1	8	8	X
inlawrev-2157	18	2	.	.	X
inlawrev-2157	18	3	5ephraim	5ephraim	NUM
inlawrev-2157	18	4	banks	bank	NOUN
inlawrev-2157	18	5	,	,	PUNCT
inlawrev-2157	18	6	17	17	NUM
inlawrev-2157	18	7	t.c	t.c	PROPN
inlawrev-2157	18	8	.	.	PROPN
inlawrev-2157	18	9	1386	1386	NUM
inlawrev-2157	18	10	,	,	PUNCT
inlawrev-2157	18	11	1392	1392	NUM
inlawrev-2157	18	12	(	(	PUNCT
inlawrev-2157	18	13	1952	1952	NUM
inlawrev-2157	18	14	)	)	PUNCT
inlawrev-2157	18	15	.	.	PUNCT
inlawrev-2157	19	1	749	749	NUM
inlawrev-2157	19	2	750	750	NUM
inlawrev-2157	19	3	indiana	indiana	NOUN
inlawrev-2157	19	4	law	law	PROPN
inlawrev-2157	19	5	review	review	NOUN
inlawrev-2157	19	6	[	[	X
inlawrev-2157	19	7	vol	vol	NOUN
inlawrev-2157	19	8	.	.	PUNCT
inlawrev-2157	20	1	8:749	8:749	NUM
inlawrev-2157	20	2	was	be	AUX
inlawrev-2157	20	3	controlling	control	VERB
inlawrev-2157	20	4	in	in	ADP
inlawrev-2157	20	5	making	make	VERB
inlawrev-2157	20	6	this	this	DET
inlawrev-2157	20	7	determination	determination	NOUN
inlawrev-2157	20	8	,	,	PUNCT
inlawrev-2157	20	9	and	and	CCONJ
inlawrev-2157	20	10	a	a	DET
inlawrev-2157	20	11	grant	grant	NOUN
inlawrev-2157	20	12	was	be	AUX
inlawrev-2157	20	13	excluded	exclude	VERB
inlawrev-2157	20	14	from	from	ADP
inlawrev-2157	20	15	gross	gross	ADJ
inlawrev-2157	20	16	income	income	NOUN
inlawrev-2157	20	17	as	as	ADP
inlawrev-2157	20	18	a	a	DET
inlawrev-2157	20	19	gift	gift	NOUN
inlawrev-2157	20	20	only	only	ADV
inlawrev-2157	20	21	if	if	SCONJ
inlawrev-2157	20	22	the	the	DET
inlawrev-2157	20	23	grantor	grantor	NOUN
inlawrev-2157	20	24	had	have	VERB
inlawrev-2157	20	25	an	an	DET
inlawrev-2157	20	26	underlying	underlying	ADJ
inlawrev-2157	20	27	donative	donative	ADJ
inlawrev-2157	20	28	intent	intent	NOUN
inlawrev-2157	20	29	to	to	PART
inlawrev-2157	20	30	further	further	VERB
inlawrev-2157	20	31	the	the	DET
inlawrev-2157	20	32	recipient	recipient	NOUN
inlawrev-2157	20	33	's	's	PART
inlawrev-2157	20	34	education	education	NOUN
inlawrev-2157	20	35	rather	rather	ADV
inlawrev-2157	20	36	than	than	ADP
inlawrev-2157	20	37	to	to	PART
inlawrev-2157	20	38	engage	engage	VERB
inlawrev-2157	20	39	the	the	DET
inlawrev-2157	20	40	recipient	recipient	NOUN
inlawrev-2157	20	41	's	's	PART
inlawrev-2157	20	42	services	service	NOUN
inlawrev-2157	20	43	for	for	ADP
inlawrev-2157	20	44	the	the	DET
inlawrev-2157	20	45	promotion	promotion	NOUN
inlawrev-2157	20	46	of	of	ADP
inlawrev-2157	20	47	the	the	DET
inlawrev-2157	20	48	grantor	grantor	NOUN
inlawrev-2157	20	49	's	's	PART
inlawrev-2157	20	50	self	self	NOUN
inlawrev-2157	20	51	-	-	PUNCT
inlawrev-2157	20	52	interest	interest	NOUN
inlawrev-2157	20	53	.	.	PUNCT
inlawrev-2157	21	1	6	6	NUM
inlawrev-2157	22	1	whatever	whatever	DET
inlawrev-2157	22	2	educational	educational	ADJ
inlawrev-2157	22	3	motives	motive	NOUN
inlawrev-2157	22	4	the	the	DET
inlawrev-2157	22	5	recipient	recipient	NOUN
inlawrev-2157	22	6	may	may	AUX
inlawrev-2157	22	7	have	have	AUX
inlawrev-2157	22	8	had	have	VERB
inlawrev-2157	22	9	in	in	ADP
inlawrev-2157	22	10	accepting	accept	VERB
inlawrev-2157	22	11	the	the	DET
inlawrev-2157	22	12	grant	grant	NOUN
inlawrev-2157	22	13	were	be	AUX
inlawrev-2157	22	14	irrelevant	irrelevant	ADJ
inlawrev-2157	22	15	to	to	ADP
inlawrev-2157	22	16	this	this	DET
inlawrev-2157	22	17	analysis	analysis	NOUN
inlawrev-2157	22	18	.	.	PUNCT
inlawrev-2157	23	1	7	7	NUM
inlawrev-2157	23	2	this	this	DET
inlawrev-2157	23	3	situation	situation	NOUN
inlawrev-2157	23	4	required	require	VERB
inlawrev-2157	23	5	a	a	DET
inlawrev-2157	23	6	case	case	NOUN
inlawrev-2157	23	7	-	-	PUNCT
inlawrev-2157	23	8	by	by	ADP
inlawrev-2157	23	9	-	-	PUNCT
inlawrev-2157	23	10	case	case	NOUN
inlawrev-2157	23	11	determination	determination	NOUN
inlawrev-2157	23	12	of	of	ADP
inlawrev-2157	23	13	whether	whether	SCONJ
inlawrev-2157	23	14	each	each	DET
inlawrev-2157	23	15	particular	particular	ADJ
inlawrev-2157	23	16	scholarship	scholarship	NOUN
inlawrev-2157	23	17	was	be	AUX
inlawrev-2157	23	18	a	a	DET
inlawrev-2157	23	19	gift	gift	NOUN
inlawrev-2157	23	20	or	or	CCONJ
inlawrev-2157	23	21	compensation	compensation	NOUN
inlawrev-2157	23	22	.	.	PUNCT
inlawrev-2157	24	1	this	this	DET
inlawrev-2157	24	2	case	case	NOUN
inlawrev-2157	24	3	-	-	PUNCT
inlawrev-2157	24	4	by	by	ADP
inlawrev-2157	24	5	-	-	PUNCT
inlawrev-2157	24	6	case	case	NOUN
inlawrev-2157	24	7	method	method	NOUN
inlawrev-2157	24	8	generated	generate	VERB
inlawrev-2157	24	9	inconsistent	inconsistent	ADJ
inlawrev-2157	24	10	decisions	decision	NOUN
inlawrev-2157	24	11	and	and	CCONJ
inlawrev-2157	24	12	substantial	substantial	ADJ
inlawrev-2157	24	13	confusion	confusion	NOUN
inlawrev-2157	24	14	as	as	ADP
inlawrev-2157	24	15	to	to	ADP
inlawrev-2157	24	16	the	the	DET
inlawrev-2157	24	17	tax	tax	NOUN
inlawrev-2157	24	18	status	status	NOUN
inlawrev-2157	24	19	of	of	ADP
inlawrev-2157	24	20	educational	educational	ADJ
inlawrev-2157	24	21	grants	grant	NOUN
inlawrev-2157	24	22	.	.	PUNCT
inlawrev-2157	25	1	congress	congress	PROPN
inlawrev-2157	25	2	attempted	attempt	VERB
inlawrev-2157	25	3	to	to	PART
inlawrev-2157	25	4	dispel	dispel	VERB
inlawrev-2157	25	5	the	the	DET
inlawrev-2157	25	6	prevailing	prevail	VERB
inlawrev-2157	25	7	confusion	confusion	NOUN
inlawrev-2157	25	8	by	by	ADP
inlawrev-2157	25	9	specifically	specifically	ADV
inlawrev-2157	25	10	providing	provide	VERB
inlawrev-2157	25	11	,	,	PUNCT
inlawrev-2157	25	12	in	in	ADP
inlawrev-2157	25	13	section	section	NOUN
inlawrev-2157	25	14	117	117	NUM
inlawrev-2157	25	15	of	of	ADP
inlawrev-2157	25	16	the	the	DET
inlawrev-2157	25	17	internal	internal	ADJ
inlawrev-2157	25	18	revenue	revenue	NOUN
inlawrev-2157	25	19	code	code	NOUN
inlawrev-2157	25	20	of	of	ADP
inlawrev-2157	25	21	1954	1954	NUM
inlawrev-2157	25	22	,	,	PUNCT
inlawrev-2157	25	23	for	for	ADP
inlawrev-2157	25	24	the	the	DET
inlawrev-2157	25	25	exclusion	exclusion	NOUN
inlawrev-2157	25	26	of	of	ADP
inlawrev-2157	25	27	scholarships	scholarship	NOUN
inlawrev-2157	25	28	and	and	CCONJ
inlawrev-2157	25	29	fellowships	fellowship	NOUN
inlawrev-2157	25	30	from	from	ADP
inlawrev-2157	25	31	gross	gross	ADJ
inlawrev-2157	25	32	income	income	NOUN
inlawrev-2157	25	33	.	.	PUNCT
inlawrev-2157	26	1	this	this	DET
inlawrev-2157	26	2	addition	addition	NOUN
inlawrev-2157	26	3	to	to	ADP
inlawrev-2157	26	4	the	the	DET
inlawrev-2157	26	5	tax	tax	NOUN
inlawrev-2157	26	6	laws	law	NOUN
inlawrev-2157	26	7	rendered	render	VERB
inlawrev-2157	26	8	the	the	DET
inlawrev-2157	26	9	code	code	NOUN
inlawrev-2157	26	10	provisions	provision	NOUN
inlawrev-2157	26	11	pertaining	pertain	VERB
inlawrev-2157	26	12	to	to	ADP
inlawrev-2157	26	13	gifts	gift	NOUN
inlawrev-2157	26	14	inapplicable	inapplicable	ADJ
inlawrev-2157	26	15	to	to	ADP
inlawrev-2157	26	16	scholarships	scholarship	NOUN
inlawrev-2157	26	17	and	and	CCONJ
inlawrev-2157	26	18	fellowships	fellowship	NOUN
inlawrev-2157	26	19	.	.	PUNCT
inlawrev-2157	27	1	according	accord	VERB
inlawrev-2157	27	2	to	to	ADP
inlawrev-2157	27	3	the	the	DET
inlawrev-2157	27	4	treasury	treasury	PROPN
inlawrev-2157	27	5	regulations	regulation	NOUN
inlawrev-2157	27	6	,	,	PUNCT
inlawrev-2157	27	7	the	the	DET
inlawrev-2157	27	8	present	present	ADJ
inlawrev-2157	27	9	tax	tax	NOUN
inlawrev-2157	27	10	status	status	NOUN
inlawrev-2157	27	11	of	of	ADP
inlawrev-2157	27	12	educational	educational	ADJ
inlawrev-2157	27	13	grants	grant	NOUN
inlawrev-2157	27	14	is	be	AUX
inlawrev-2157	27	15	governed	govern	VERB
inlawrev-2157	27	16	exclusively	exclusively	ADV
inlawrev-2157	27	17	by	by	ADP
inlawrev-2157	27	18	section	section	NOUN
inlawrev-2157	27	19	117	117	NUM
inlawrev-2157	27	20	.	.	NOUN
inlawrev-2157	27	21	8	8	NUM
inlawrev-2157	27	22	by	by	ADP
inlawrev-2157	27	23	providing	provide	VERB
inlawrev-2157	27	24	specifically	specifically	ADV
inlawrev-2157	27	25	for	for	ADP
inlawrev-2157	27	26	the	the	DET
inlawrev-2157	27	27	exclusion	exclusion	NOUN
inlawrev-2157	27	28	of	of	ADP
inlawrev-2157	27	29	scholarships	scholarship	NOUN
inlawrev-2157	27	30	and	and	CCONJ
inlawrev-2157	27	31	fellowships	fellowship	NOUN
inlawrev-2157	27	32	from	from	ADP
inlawrev-2157	27	33	gross	gross	ADJ
inlawrev-2157	27	34	income	income	NOUN
inlawrev-2157	27	35	,	,	PUNCT
inlawrev-2157	27	36	congress	congress	PROPN
inlawrev-2157	27	37	intended	intend	VERB
inlawrev-2157	27	38	to	to	PART
inlawrev-2157	27	39	establish	establish	VERB
inlawrev-2157	27	40	clear	clear	ADJ
inlawrev-2157	27	41	rules	rule	NOUN
inlawrev-2157	27	42	for	for	ADP
inlawrev-2157	27	43	determining	determine	VERB
inlawrev-2157	27	44	excludability.9	excludability.9	PROPN
inlawrev-2157	27	45	section	section	NOUN
inlawrev-2157	27	46	117(a	117(a	NUM
inlawrev-2157	27	47	)	)	PUNCT
inlawrev-2157	27	48	states	state	VERB
inlawrev-2157	27	49	that	that	SCONJ
inlawrev-2157	27	50	gross	gross	ADJ
inlawrev-2157	27	51	income	income	NOUN
inlawrev-2157	27	52	does	do	AUX
inlawrev-2157	27	53	not	not	PART
inlawrev-2157	27	54	include	include	VERB
inlawrev-2157	27	55	any	any	DET
inlawrev-2157	27	56	amount	amount	NOUN
inlawrev-2157	27	57	received	receive	VERB
inlawrev-2157	27	58	by	by	ADP
inlawrev-2157	27	59	an	an	DET
inlawrev-2157	27	60	individual	individual	NOUN
inlawrev-2157	27	61	as	as	ADP
inlawrev-2157	27	62	a	a	DET
inlawrev-2157	27	63	scholarship	scholarship	NOUN
inlawrev-2157	27	64	at	at	ADP
inlawrev-2157	27	65	an	an	DET
inlawrev-2157	27	66	educational	educational	ADJ
inlawrev-2157	27	67	institution	institution	NOUN
inlawrev-2157	27	68	or	or	CCONJ
inlawrev-2157	27	69	as	as	ADP
inlawrev-2157	27	70	a	a	DET
inlawrev-2157	27	71	fellowship	fellowship	NOUN
inlawrev-2157	27	72	grant	grant	NOUN
inlawrev-2157	27	73	.	.	PUNCT
inlawrev-2157	28	1	this	this	DET
inlawrev-2157	28	2	exclusion	exclusion	NOUN
inlawrev-2157	28	3	applies	apply	VERB
inlawrev-2157	28	4	to	to	ADP
inlawrev-2157	28	5	the	the	DET
inlawrev-2157	28	6	value	value	NOUN
inlawrev-2157	28	7	of	of	ADP
inlawrev-2157	28	8	services	service	NOUN
inlawrev-2157	28	9	or	or	CCONJ
inlawrev-2157	28	10	accommodations	accommodation	NOUN
inlawrev-2157	28	11	received	receive	VERB
inlawrev-2157	28	12	as	as	ADV
inlawrev-2157	28	13	well	well	ADV
inlawrev-2157	28	14	as	as	ADP
inlawrev-2157	28	15	to	to	ADP
inlawrev-2157	28	16	monetary	monetary	ADJ
inlawrev-2157	28	17	grants	grant	NOUN
inlawrev-2157	28	18	.	.	PUNCT
inlawrev-2157	29	1	in	in	ADP
inlawrev-2157	29	2	addition	addition	NOUN
inlawrev-2157	29	3	,	,	PUNCT
inlawrev-2157	29	4	amounts	amount	NOUN
inlawrev-2157	29	5	received	receive	VERB
inlawrev-2157	29	6	to	to	PART
inlawrev-2157	29	7	cover	cover	VERB
inlawrev-2157	29	8	travel	travel	NOUN
inlawrev-2157	29	9	,	,	PUNCT
inlawrev-2157	29	10	research	research	NOUN
inlawrev-2157	29	11	,	,	PUNCT
inlawrev-2157	29	12	clerical	clerical	ADJ
inlawrev-2157	29	13	,	,	PUNCT
inlawrev-2157	29	14	or	or	CCONJ
inlawrev-2157	29	15	equipment	equipment	NOUN
inlawrev-2157	29	16	expenses	expense	NOUN
inlawrev-2157	29	17	incidental	incidental	ADJ
inlawrev-2157	29	18	to	to	ADP
inlawrev-2157	29	19	such	such	ADJ
inlawrev-2157	29	20	grants	grant	NOUN
inlawrev-2157	29	21	are	be	AUX
inlawrev-2157	29	22	also	also	ADV
inlawrev-2157	29	23	excluded	exclude	VERB
inlawrev-2157	29	24	from	from	ADP
inlawrev-2157	29	25	gross	gross	ADJ
inlawrev-2157	29	26	income	income	NOUN
inlawrev-2157	29	27	to	to	ADP
inlawrev-2157	29	28	the	the	DET
inlawrev-2157	29	29	extent	extent	NOUN
inlawrev-2157	29	30	that	that	SCONJ
inlawrev-2157	29	31	such	such	ADJ
inlawrev-2157	29	32	amounts	amount	NOUN
inlawrev-2157	29	33	actually	actually	ADV
inlawrev-2157	29	34	are	be	AUX
inlawrev-2157	29	35	expended	expend	VERB
inlawrev-2157	29	36	by	by	ADP
inlawrev-2157	29	37	the	the	DET
inlawrev-2157	29	38	recipient	recipient	NOUN
inlawrev-2157	29	39	.	.	PUNCT
inlawrev-2157	30	1	although	although	SCONJ
inlawrev-2157	30	2	the	the	DET
inlawrev-2157	30	3	general	general	ADJ
inlawrev-2157	30	4	exclusionary	exclusionary	ADJ
inlawrev-2157	30	5	provision	provision	NOUN
inlawrev-2157	30	6	in	in	ADP
inlawrev-2157	30	7	section	section	NOUN
inlawrev-2157	30	8	117	117	NUM
inlawrev-2157	30	9	appears	appear	VERB
inlawrev-2157	30	10	to	to	PART
inlawrev-2157	30	11	be	be	AUX
inlawrev-2157	30	12	relatively	relatively	ADV
inlawrev-2157	30	13	straightforward	straightforward	ADJ
inlawrev-2157	30	14	,	,	PUNCT
inlawrev-2157	30	15	its	its	PRON
inlawrev-2157	30	16	application	application	NOUN
inlawrev-2157	30	17	is	be	AUX
inlawrev-2157	30	18	complicated	complicate	VERB
inlawrev-2157	30	19	by	by	ADP
inlawrev-2157	30	20	statutory	statutory	ADJ
inlawrev-2157	30	21	limitations	limitation	NOUN
inlawrev-2157	30	22	and	and	CCONJ
inlawrev-2157	30	23	exceptions	exception	NOUN
inlawrev-2157	30	24	to	to	ADP
inlawrev-2157	30	25	these	these	DET
inlawrev-2157	30	26	limitations	limitation	NOUN
inlawrev-2157	30	27	.	.	PUNCT
inlawrev-2157	31	1	10	10	NUM
inlawrev-2157	31	2	section	section	NOUN
inlawrev-2157	31	3	117	117	NUM
inlawrev-2157	31	4	was	be	AUX
inlawrev-2157	31	5	not	not	PART
inlawrev-2157	31	6	intended	intend	VERB
inlawrev-2157	31	7	to	to	PART
inlawrev-2157	31	8	afford	afford	VERB
inlawrev-2157	31	9	a	a	DET
inlawrev-2157	31	10	tax	tax	NOUN
inlawrev-2157	31	11	shelter	shelter	NOUN
inlawrev-2157	31	12	for	for	ADP
inlawrev-2157	31	13	6george	6george	NUM
inlawrev-2157	31	14	w.	w.	PROPN
inlawrev-2157	31	15	stone723	stone723	PROPN
inlawrev-2157	31	16	~	~	PROPN
inlawrev-2157	31	17	t.c	t.c	PROPN
inlawrev-2157	31	18	.	.	PROPN
inlawrev-2157	31	19	254	254	NUM
inlawrev-2157	31	20	,	,	PUNCT
inlawrev-2157	31	21	261	261	NUM
inlawrev-2157	31	22	(	(	PUNCT
inlawrev-2157	31	23	1954	1954	NUM
inlawrev-2157	31	24	)	)	PUNCT
inlawrev-2157	31	25	.	.	PUNCT
inlawrev-2157	32	1	7ti	7ti	PROPN
inlawrev-2157	32	2	li	li	PROPN
inlawrev-2157	32	3	loo	loo	PROPN
inlawrev-2157	32	4	,	,	PUNCT
inlawrev-2157	32	5	22	22	NUM
inlawrev-2157	32	6	t.c	t.c	PROPN
inlawrev-2157	32	7	.	.	PROPN
inlawrev-2157	32	8	220	220	NUM
inlawrev-2157	32	9	,	,	PUNCT
inlawrev-2157	32	10	225	225	NUM
inlawrev-2157	32	11	(	(	PUNCT
inlawrev-2157	32	12	1954	1954	NUM
inlawrev-2157	32	13	)	)	PUNCT
inlawrev-2157	32	14	.	.	PUNCT
inlawrev-2157	33	1	etreas	etrea	NOUN
inlawrev-2157	33	2	.	.	PUNCT
inlawrev-2157	34	1	reg	reg	NOUN
inlawrev-2157	34	2	.	.	PUNCT
inlawrev-2157	35	1	§	§	NOUN
inlawrev-2157	35	2	1.117	1.117	NUM
inlawrev-2157	35	3	-	-	SYM
inlawrev-2157	35	4	1	1	NUM
inlawrev-2157	35	5	(	(	PUNCT
inlawrev-2157	35	6	a	a	NOUN
inlawrev-2157	35	7	)	)	PUNCT
inlawrev-2157	35	8	(	(	PUNCT
inlawrev-2157	35	9	1956	1956	NUM
inlawrev-2157	35	10	)	)	PUNCT
inlawrev-2157	35	11	;	;	PUNCT
inlawrev-2157	35	12	rev	rev	PROPN
inlawrev-2157	35	13	.	.	PROPN
inlawrev-2157	36	1	rul	rul	PROPN
inlawrev-2157	36	2	.	.	PUNCT
inlawrev-2157	37	1	72	72	NUM
inlawrev-2157	37	2	-	-	SYM
inlawrev-2157	37	3	168	168	NUM
inlawrev-2157	37	4	,	,	PUNCT
inlawrev-2157	37	5	1972	1972	NUM
inlawrev-2157	37	6	-	-	SYM
inlawrev-2157	37	7	1	1	NUM
inlawrev-2157	37	8	cum	cum	NOUN
inlawrev-2157	37	9	.	.	PUNCT
inlawrev-2157	38	1	bull	bull	NOUN
inlawrev-2157	38	2	.	.	PUNCT
inlawrev-2157	39	1	37	37	NUM
inlawrev-2157	39	2	(	(	PUNCT
inlawrev-2157	39	3	the	the	DET
inlawrev-2157	39	4	gift	gift	NOUN
inlawrev-2157	39	5	exclusion	exclusion	NOUN
inlawrev-2157	39	6	,	,	PUNCT
inlawrev-2157	39	7	int	int	NOUN
inlawrev-2157	39	8	.	.	PUNCT
inlawrev-2157	40	1	rev	rev	PROPN
inlawrev-2157	40	2	.	.	PROPN
inlawrev-2157	40	3	code	code	PROPN
inlawrev-2157	40	4	of	of	ADP
inlawrev-2157	40	5	1954	1954	NUM
inlawrev-2157	40	6	,	,	PUNCT
inlawrev-2157	40	7	§	§	PROPN
inlawrev-2157	40	8	102	102	NUM
inlawrev-2157	40	9	,	,	PUNCT
inlawrev-2157	40	10	does	do	AUX
inlawrev-2157	40	11	not	not	PART
inlawrev-2157	40	12	apply	apply	VERB
inlawrev-2157	40	13	to	to	ADP
inlawrev-2157	40	14	scholarship	scholarship	NOUN
inlawrev-2157	40	15	grants	grant	NOUN
inlawrev-2157	40	16	)	)	PUNCT
inlawrev-2157	40	17	;	;	PUNCT
inlawrev-2157	40	18	rev	rev	PROPN
inlawrev-2157	40	19	.	.	PROPN
inlawrev-2157	41	1	rul	rul	PROPN
inlawrev-2157	41	2	.	.	PUNCT
inlawrev-2157	42	1	72	72	NUM
inlawrev-2157	42	2	-	-	SYM
inlawrev-2157	42	3	163	163	NUM
inlawrev-2157	42	4	,	,	PUNCT
inlawrev-2157	42	5	1972	1972	NUM
inlawrev-2157	42	6	-	-	SYM
inlawrev-2157	42	7	1	1	NUM
inlawrev-2157	42	8	cum	cum	NOUN
inlawrev-2157	42	9	.	.	PUNCT
inlawrev-2157	43	1	bull	bull	NOUN
inlawrev-2157	43	2	.	.	PUNCT
inlawrev-2157	44	1	26	26	NUM
inlawrev-2157	44	2	(	(	PUNCT
inlawrev-2157	44	3	the	the	DET
inlawrev-2157	44	4	exclusion	exclusion	NOUN
inlawrev-2157	44	5	of	of	ADP
inlawrev-2157	44	6	prizes	prize	NOUN
inlawrev-2157	44	7	awarded	award	VERB
inlawrev-2157	44	8	for	for	ADP
inlawrev-2157	44	9	educational	educational	ADJ
inlawrev-2157	44	10	achievement	achievement	NOUN
inlawrev-2157	44	11	,	,	PUNCT
inlawrev-2157	44	12	int	int	PROPN
inlawrev-2157	44	13	.	.	PUNCT
inlawrev-2157	45	1	rev	rev	PROPN
inlawrev-2157	45	2	.	.	PROPN
inlawrev-2157	45	3	code	code	PROPN
inlawrev-2157	45	4	of	of	ADP
inlawrev-2157	45	5	1954	1954	NUM
inlawrev-2157	45	6	,	,	PUNCT
inlawrev-2157	45	7	§	§	PROPN
inlawrev-2157	45	8	74	74	NUM
inlawrev-2157	45	9	,	,	PUNCT
inlawrev-2157	45	10	does	do	AUX
inlawrev-2157	45	11	not	not	PART
inlawrev-2157	45	12	apply	apply	VERB
inlawrev-2157	45	13	to	to	ADP
inlawrev-2157	45	14	scholarship	scholarship	NOUN
inlawrev-2157	45	15	grants	grant	NOUN
inlawrev-2157	45	16	)	)	PUNCT
inlawrev-2157	45	17	.	.	PUNCT
inlawrev-2157	46	1	9h.r	9h.r	NUM
inlawrev-2157	46	2	.	.	X
inlawrev-2157	47	1	rep	rep	PROPN
inlawrev-2157	47	2	.	.	PROPN
inlawrev-2157	47	3	no	no	PROPN
inlawrev-2157	47	4	.	.	NOUN
inlawrev-2157	47	5	1337	1337	NUM
inlawrev-2157	47	6	,	,	PUNCT
inlawrev-2157	47	7	83d	83d	X
inlawrev-2157	47	8	cong	cong	PROPN
inlawrev-2157	47	9	.	.	PROPN
inlawrev-2157	47	10	,	,	PUNCT
inlawrev-2157	47	11	2d	2d	PROPN
inlawrev-2157	47	12	sess	sess	NOUN
inlawrev-2157	47	13	.	.	PUNCT
inlawrev-2157	48	1	16	16	NUM
inlawrev-2157	48	2	(	(	PUNCT
inlawrev-2157	48	3	1954	1954	NUM
inlawrev-2157	48	4	)	)	PUNCT
inlawrev-2157	48	5	;	;	PUNCT
inlawrev-2157	49	1	s.	s.	PROPN
inlawrev-2157	49	2	rep	rep	PROPN
inlawrev-2157	49	3	.	.	PROPN
inlawrev-2157	50	1	no	no	PROPN
inlawrev-2157	50	2	.	.	NOUN
inlawrev-2157	50	3	1622	1622	NUM
inlawrev-2157	50	4	,	,	PUNCT
inlawrev-2157	50	5	83d	83d	NUM
inlawrev-2157	50	6	cong	cong	NOUN
inlawrev-2157	50	7	.	.	PROPN
inlawrev-2157	50	8	,	,	PUNCT
inlawrev-2157	50	9	2d	2d	PROPN
inlawrev-2157	50	10	sess	sess	NOUN
inlawrev-2157	50	11	.	.	PUNCT
inlawrev-2157	51	1	17	17	NUM
inlawrev-2157	51	2	(	(	PUNCT
inlawrev-2157	51	3	1954	1954	NUM
inlawrev-2157	51	4	)	)	PUNCT
inlawrev-2157	51	5	.	.	PUNCT
inlawrev-2157	52	1	10int	10int	PROPN
inlawrev-2157	52	2	.	.	PUNCT
inlawrev-2157	53	1	rev	rev	PROPN
inlawrev-2157	53	2	.	.	PROPN
inlawrev-2157	53	3	code	code	PROPN
inlawrev-2157	53	4	of	of	ADP
inlawrev-2157	53	5	1954	1954	NUM
inlawrev-2157	53	6	,	,	PUNCT
inlawrev-2157	53	7	§	§	PROPN
inlawrev-2157	53	8	117	117	NUM
inlawrev-2157	53	9	,	,	PUNCT
inlawrev-2157	53	10	provides	provide	VERB
inlawrev-2157	53	11	:	:	PUNCT
inlawrev-2157	53	12	(	(	PUNCT
inlawrev-2157	53	13	b	b	NOUN
inlawrev-2157	53	14	)	)	PUNCT
inlawrev-2157	53	15	limitations	limitation	NOUN
inlawrev-2157	53	16	.	.	PUNCT
inlawrev-2157	54	1	—	—	PUNCT
inlawrev-2157	54	2	(	(	PUNCT
inlawrev-2157	54	3	1	1	X
inlawrev-2157	54	4	)	)	PUNCT
inlawrev-2157	54	5	individuals	individual	NOUN
inlawrev-2157	54	6	who	who	PRON
inlawrev-2157	54	7	are	be	AUX
inlawrev-2157	54	8	candidates	candidate	NOUN
inlawrev-2157	54	9	for	for	ADP
inlawrev-2157	54	10	degrees.—in	degrees.—in	PROPN
inlawrev-2157	54	11	the	the	DET
inlawrev-2157	54	12	case	case	NOUN
inlawrev-2157	54	13	of	of	ADP
inlawrev-2157	54	14	an	an	DET
inlawrev-2157	54	15	individual	individual	NOUN
inlawrev-2157	54	16	who	who	PRON
inlawrev-2157	54	17	is	be	AUX
inlawrev-2157	54	18	a	a	DET
inlawrev-2157	54	19	candidate	candidate	NOUN
inlawrev-2157	54	20	for	for	ADP
inlawrev-2157	54	21	a	a	DET
inlawrev-2157	54	22	degree	degree	NOUN
inlawrev-2157	54	23	at	at	ADP
inlawrev-2157	54	24	an	an	DET
inlawrev-2157	54	25	educational	educational	ADJ
inlawrev-2157	54	26	1975	1975	NUM
inlawrev-2157	54	27	]	]	PUNCT
inlawrev-2157	54	28	taxation	taxation	NOUN
inlawrev-2157	54	29	of	of	ADP
inlawrev-2157	54	30	scholarships	scholarship	NOUN
inlawrev-2157	54	31	751	751	NUM
inlawrev-2157	54	32	payments	payment	NOUN
inlawrev-2157	54	33	which	which	PRON
inlawrev-2157	54	34	are	be	AUX
inlawrev-2157	54	35	in	in	ADP
inlawrev-2157	54	36	effect	effect	NOUN
inlawrev-2157	54	37	compensation	compensation	NOUN
inlawrev-2157	54	38	for	for	ADP
inlawrev-2157	54	39	services	service	NOUN
inlawrev-2157	54	40	rendered	render	VERB
inlawrev-2157	54	41	or	or	CCONJ
inlawrev-2157	54	42	which	which	PRON
inlawrev-2157	54	43	merely	merely	ADV
inlawrev-2157	54	44	represent	represent	VERB
inlawrev-2157	54	45	a	a	DET
inlawrev-2157	54	46	continuing	continue	VERB
inlawrev-2157	54	47	salary	salary	NOUN
inlawrev-2157	54	48	during	during	ADP
inlawrev-2157	54	49	a	a	DET
inlawrev-2157	54	50	period	period	NOUN
inlawrev-2157	54	51	when	when	SCONJ
inlawrev-2157	54	52	the	the	DET
inlawrev-2157	54	53	recipient	recipient	NOUN
inlawrev-2157	54	54	is	be	AUX
inlawrev-2157	54	55	on	on	ADP
inlawrev-2157	54	56	leave	leave	NOUN
inlawrev-2157	54	57	from	from	ADP
inlawrev-2157	54	58	his	his	PRON
inlawrev-2157	54	59	regular	regular	ADJ
inlawrev-2157	54	60	job	job	NOUN
inlawrev-2157	54	61	.	.	PUNCT
inlawrev-2157	55	1	11	11	NUM
inlawrev-2157	55	2	the	the	DET
inlawrev-2157	55	3	limitations	limitation	NOUN
inlawrev-2157	55	4	expressed	express	VERB
inlawrev-2157	55	5	in	in	ADP
inlawrev-2157	55	6	section	section	NOUN
inlawrev-2157	55	7	117(b	117(b	PROPN
inlawrev-2157	55	8	)	)	PUNCT
inlawrev-2157	55	9	were	be	AUX
inlawrev-2157	55	10	designed	design	VERB
inlawrev-2157	55	11	to	to	PART
inlawrev-2157	55	12	further	further	VERB
inlawrev-2157	55	13	this	this	DET
inlawrev-2157	55	14	institution	institution	NOUN
inlawrev-2157	55	15	(	(	PUNCT
inlawrev-2157	55	16	as	as	SCONJ
inlawrev-2157	55	17	defined	define	VERB
inlawrev-2157	55	18	in	in	ADP
inlawrev-2157	55	19	section	section	NOUN
inlawrev-2157	55	20	151	151	NUM
inlawrev-2157	55	21	(	(	PUNCT
inlawrev-2157	55	22	e	e	NOUN
inlawrev-2157	55	23	)	)	PUNCT
inlawrev-2157	55	24	(	(	PUNCT
inlawrev-2157	55	25	4	4	NUM
inlawrev-2157	55	26	)	)	PUNCT
inlawrev-2157	55	27	)	)	PUNCT
inlawrev-2157	55	28	,	,	PUNCT
inlawrev-2157	55	29	subsection	subsection	NOUN
inlawrev-2157	55	30	(	(	PUNCT
inlawrev-2157	55	31	a	a	X
inlawrev-2157	55	32	)	)	PUNCT
inlawrev-2157	55	33	shall	shall	AUX
inlawrev-2157	55	34	not	not	PART
inlawrev-2157	55	35	apply	apply	VERB
inlawrev-2157	55	36	to	to	ADP
inlawrev-2157	55	37	that	that	DET
inlawrev-2157	55	38	portion	portion	NOUN
inlawrev-2157	55	39	of	of	ADP
inlawrev-2157	55	40	any	any	DET
inlawrev-2157	55	41	amount	amount	NOUN
inlawrev-2157	55	42	received	receive	VERB
inlawrev-2157	55	43	which	which	PRON
inlawrev-2157	55	44	represents	represent	VERB
inlawrev-2157	55	45	payment	payment	NOUN
inlawrev-2157	55	46	for	for	ADP
inlawrev-2157	55	47	teaching	teaching	NOUN
inlawrev-2157	55	48	,	,	PUNCT
inlawrev-2157	55	49	research	research	NOUN
inlawrev-2157	55	50	,	,	PUNCT
inlawrev-2157	55	51	or	or	CCONJ
inlawrev-2157	55	52	other	other	ADJ
inlawrev-2157	55	53	services	service	NOUN
inlawrev-2157	55	54	in	in	ADP
inlawrev-2157	55	55	the	the	DET
inlawrev-2157	55	56	nature	nature	NOUN
inlawrev-2157	55	57	of	of	ADP
inlawrev-2157	55	58	part	part	ADJ
inlawrev-2157	55	59	-	-	PUNCT
inlawrev-2157	55	60	time	time	NOUN
inlawrev-2157	55	61	employment	employment	NOUN
inlawrev-2157	55	62	required	require	VERB
inlawrev-2157	55	63	as	as	ADP
inlawrev-2157	55	64	a	a	DET
inlawrev-2157	55	65	condition	condition	NOUN
inlawrev-2157	55	66	to	to	ADP
inlawrev-2157	55	67	receiving	receive	VERB
inlawrev-2157	55	68	the	the	DET
inlawrev-2157	55	69	scholarship	scholarship	NOUN
inlawrev-2157	55	70	or	or	CCONJ
inlawrev-2157	55	71	the	the	DET
inlawrev-2157	55	72	fellowship	fellowship	NOUN
inlawrev-2157	55	73	grant	grant	NOUN
inlawrev-2157	55	74	.	.	PUNCT
inlawrev-2157	56	1	if	if	SCONJ
inlawrev-2157	56	2	teaching	teaching	NOUN
inlawrev-2157	56	3	,	,	PUNCT
inlawrev-2157	56	4	research	research	NOUN
inlawrev-2157	56	5	,	,	PUNCT
inlawrev-2157	56	6	or	or	CCONJ
inlawrev-2157	56	7	other	other	ADJ
inlawrev-2157	56	8	services	service	NOUN
inlawrev-2157	56	9	are	be	AUX
inlawrev-2157	56	10	required	require	VERB
inlawrev-2157	56	11	of	of	ADP
inlawrev-2157	56	12	all	all	DET
inlawrev-2157	56	13	candidates	candidate	NOUN
inlawrev-2157	56	14	(	(	PUNCT
inlawrev-2157	56	15	whether	whether	SCONJ
inlawrev-2157	56	16	or	or	CCONJ
inlawrev-2157	56	17	not	not	PART
inlawrev-2157	56	18	recipients	recipient	NOUN
inlawrev-2157	56	19	of	of	ADP
inlawrev-2157	56	20	scholarships	scholarship	NOUN
inlawrev-2157	56	21	or	or	CCONJ
inlawrev-2157	56	22	fellowship	fellowship	NOUN
inlawrev-2157	56	23	grants	grant	NOUN
inlawrev-2157	56	24	)	)	PUNCT
inlawrev-2157	56	25	for	for	ADP
inlawrev-2157	56	26	a	a	DET
inlawrev-2157	56	27	particular	particular	ADJ
inlawrev-2157	56	28	degree	degree	NOUN
inlawrev-2157	56	29	as	as	ADP
inlawrev-2157	56	30	a	a	DET
inlawrev-2157	56	31	condition	condition	NOUN
inlawrev-2157	56	32	to	to	ADP
inlawrev-2157	56	33	receiving	receive	VERB
inlawrev-2157	56	34	such	such	ADJ
inlawrev-2157	56	35	degree	degree	NOUN
inlawrev-2157	56	36	,	,	PUNCT
inlawrev-2157	56	37	such	such	ADJ
inlawrev-2157	56	38	teaching	teaching	NOUN
inlawrev-2157	56	39	,	,	PUNCT
inlawrev-2157	56	40	research	research	NOUN
inlawrev-2157	56	41	,	,	PUNCT
inlawrev-2157	56	42	or	or	CCONJ
inlawrev-2157	56	43	other	other	ADJ
inlawrev-2157	56	44	services	service	NOUN
inlawrev-2157	56	45	shall	shall	AUX
inlawrev-2157	56	46	not	not	PART
inlawrev-2157	56	47	be	be	AUX
inlawrev-2157	56	48	regarded	regard	VERB
inlawrev-2157	56	49	as	as	ADP
inlawrev-2157	56	50	part	part	ADJ
inlawrev-2157	56	51	-	-	PUNCT
inlawrev-2157	56	52	time	time	NOUN
inlawrev-2157	56	53	employment	employment	NOUN
inlawrev-2157	56	54	within	within	ADP
inlawrev-2157	56	55	the	the	DET
inlawrev-2157	56	56	meaning	meaning	NOUN
inlawrev-2157	56	57	of	of	ADP
inlawrev-2157	56	58	this	this	DET
inlawrev-2157	56	59	paragraph	paragraph	NOUN
inlawrev-2157	56	60	.	.	PUNCT
inlawrev-2157	57	1	(	(	PUNCT
inlawrev-2157	57	2	2	2	X
inlawrev-2157	57	3	)	)	PUNCT
inlawrev-2157	57	4	individuals	individual	NOUN
inlawrev-2157	57	5	who	who	PRON
inlawrev-2157	57	6	are	be	AUX
inlawrev-2157	57	7	not	not	PART
inlawrev-2157	57	8	candidates	candidate	NOUN
inlawrev-2157	57	9	for	for	ADP
inlawrev-2157	57	10	degrees.—in	degrees.—in	PROPN
inlawrev-2157	57	11	the	the	DET
inlawrev-2157	57	12	case	case	NOUN
inlawrev-2157	57	13	of	of	ADP
inlawrev-2157	57	14	an	an	DET
inlawrev-2157	57	15	individual	individual	NOUN
inlawrev-2157	57	16	who	who	PRON
inlawrev-2157	57	17	is	be	AUX
inlawrev-2157	57	18	not	not	PART
inlawrev-2157	57	19	a	a	DET
inlawrev-2157	57	20	candidate	candidate	NOUN
inlawrev-2157	57	21	for	for	ADP
inlawrev-2157	57	22	a	a	DET
inlawrev-2157	57	23	degree	degree	NOUN
inlawrev-2157	57	24	at	at	ADP
inlawrev-2157	57	25	an	an	DET
inlawrev-2157	57	26	educational	educational	ADJ
inlawrev-2157	57	27	institution	institution	NOUN
inlawrev-2157	57	28	(	(	PUNCT
inlawrev-2157	57	29	as	as	SCONJ
inlawrev-2157	57	30	defined	define	VERB
inlawrev-2157	57	31	in	in	ADP
inlawrev-2157	57	32	section	section	NOUN
inlawrev-2157	57	33	151	151	NUM
inlawrev-2157	57	34	(	(	PUNCT
inlawrev-2157	57	35	e	e	NOUN
inlawrev-2157	57	36	)	)	PUNCT
inlawrev-2157	57	37	(	(	PUNCT
inlawrev-2157	57	38	4	4	NUM
inlawrev-2157	57	39	)	)	PUNCT
inlawrev-2157	57	40	)	)	PUNCT
inlawrev-2157	57	41	,	,	PUNCT
inlawrev-2157	57	42	subsection	subsection	NOUN
inlawrev-2157	57	43	(	(	PUNCT
inlawrev-2157	57	44	a	a	X
inlawrev-2157	57	45	)	)	PUNCT
inlawrev-2157	57	46	shall	shall	AUX
inlawrev-2157	57	47	apply	apply	VERB
inlawrev-2157	57	48	only	only	ADV
inlawrev-2157	57	49	if	if	SCONJ
inlawrev-2157	57	50	the	the	DET
inlawrev-2157	57	51	condition	condition	NOUN
inlawrev-2157	57	52	in	in	ADP
inlawrev-2157	57	53	subparagraph	subparagraph	NOUN
inlawrev-2157	57	54	(	(	PUNCT
inlawrev-2157	57	55	a	a	X
inlawrev-2157	57	56	)	)	PUNCT
inlawrev-2157	57	57	is	be	AUX
inlawrev-2157	57	58	satisfied	satisfied	ADJ
inlawrev-2157	57	59	and	and	CCONJ
inlawrev-2157	57	60	then	then	ADV
inlawrev-2157	57	61	only	only	ADV
inlawrev-2157	57	62	within	within	ADP
inlawrev-2157	57	63	the	the	DET
inlawrev-2157	57	64	limitations	limitation	NOUN
inlawrev-2157	57	65	provided	provide	VERB
inlawrev-2157	57	66	in	in	ADP
inlawrev-2157	57	67	subparagraph	subparagraph	NOUN
inlawrev-2157	57	68	(	(	PUNCT
inlawrev-2157	57	69	b	b	NOUN
inlawrev-2157	57	70	)	)	PUNCT
inlawrev-2157	57	71	.	.	PUNCT
inlawrev-2157	58	1	(	(	PUNCT
inlawrev-2157	58	2	a	a	X
inlawrev-2157	58	3	)	)	PUNCT
inlawrev-2157	58	4	conditions	condition	NOUN
inlawrev-2157	58	5	for	for	ADP
inlawrev-2157	58	6	exclusion.—the	exclusion.—the	DET
inlawrev-2157	58	7	grantor	grantor	NOUN
inlawrev-2157	58	8	of	of	ADP
inlawrev-2157	58	9	the	the	DET
inlawrev-2157	58	10	scholarship	scholarship	NOUN
inlawrev-2157	58	11	or	or	CCONJ
inlawrev-2157	58	12	fellowship	fellowship	NOUN
inlawrev-2157	58	13	grant	grant	NOUN
inlawrev-2157	58	14	is	be	AUX
inlawrev-2157	58	15	—	—	PUNCT
inlawrev-2157	58	16	(	(	PUNCT
inlawrev-2157	58	17	i	i	NOUN
inlawrev-2157	58	18	)	)	PUNCT
inlawrev-2157	58	19	an	an	DET
inlawrev-2157	58	20	organization	organization	NOUN
inlawrev-2157	58	21	described	describe	VERB
inlawrev-2157	58	22	in	in	ADP
inlawrev-2157	58	23	section	section	NOUN
inlawrev-2157	58	24	501(c)(3	501(c)(3	NOUN
inlawrev-2157	58	25	)	)	PUNCT
inlawrev-2157	58	26	which	which	PRON
inlawrev-2157	58	27	is	be	AUX
inlawrev-2157	58	28	exempt	exempt	ADJ
inlawrev-2157	58	29	from	from	ADP
inlawrev-2157	58	30	tax	tax	NOUN
inlawrev-2157	58	31	under	under	ADP
inlawrev-2157	58	32	section	section	NOUN
inlawrev-2157	58	33	501(a	501(a	PROPN
inlawrev-2157	58	34	)	)	PUNCT
inlawrev-2157	58	35	,	,	PUNCT
inlawrev-2157	58	36	(	(	PUNCT
inlawrev-2157	58	37	ii	ii	NOUN
inlawrev-2157	58	38	)	)	PUNCT
inlawrev-2157	58	39	a	a	DET
inlawrev-2157	58	40	foreign	foreign	ADJ
inlawrev-2157	58	41	government	government	NOUN
inlawrev-2157	58	42	,	,	PUNCT
inlawrev-2157	58	43	(	(	PUNCT
inlawrev-2157	58	44	iii	iii	X
inlawrev-2157	58	45	)	)	PUNCT
inlawrev-2157	58	46	an	an	DET
inlawrev-2157	58	47	international	international	ADJ
inlawrev-2157	58	48	organization	organization	NOUN
inlawrev-2157	58	49	,	,	PUNCT
inlawrev-2157	58	50	or	or	CCONJ
inlawrev-2157	58	51	a	a	DET
inlawrev-2157	58	52	binational	binational	ADJ
inlawrev-2157	58	53	or	or	CCONJ
inlawrev-2157	58	54	multinational	multinational	ADJ
inlawrev-2157	58	55	educational	educational	ADJ
inlawrev-2157	58	56	and	and	CCONJ
inlawrev-2157	58	57	cultural	cultural	ADJ
inlawrev-2157	58	58	foundation	foundation	NOUN
inlawrev-2157	58	59	or	or	CCONJ
inlawrev-2157	58	60	commission	commission	NOUN
inlawrev-2157	58	61	created	create	VERB
inlawrev-2157	58	62	or	or	CCONJ
inlawrev-2157	58	63	continued	continue	VERB
inlawrev-2157	58	64	pursuant	pursuant	NOUN
inlawrev-2157	58	65	to	to	ADP
inlawrev-2157	58	66	the	the	DET
inlawrev-2157	58	67	mutual	mutual	ADJ
inlawrev-2157	58	68	educational	educational	ADJ
inlawrev-2157	58	69	and	and	CCONJ
inlawrev-2157	58	70	cultural	cultural	ADJ
inlawrev-2157	58	71	exchange	exchange	PROPN
inlawrev-2157	58	72	act	act	NOUN
inlawrev-2157	58	73	of	of	ADP
inlawrev-2157	58	74	1961	1961	NUM
inlawrev-2157	58	75	,	,	PUNCT
inlawrev-2157	58	76	or	or	CCONJ
inlawrev-2157	58	77	(	(	PUNCT
inlawrev-2157	58	78	iv	iv	X
inlawrev-2157	58	79	)	)	PUNCT
inlawrev-2157	58	80	the	the	DET
inlawrev-2157	58	81	united	united	PROPN
inlawrev-2157	58	82	states	states	PROPN
inlawrev-2157	58	83	,	,	PUNCT
inlawrev-2157	58	84	or	or	CCONJ
inlawrev-2157	58	85	an	an	DET
inlawrev-2157	58	86	instrumentality	instrumentality	NOUN
inlawrev-2157	58	87	or	or	CCONJ
inlawrev-2157	58	88	agency	agency	NOUN
inlawrev-2157	58	89	thereof	thereof	ADV
inlawrev-2157	58	90	,	,	PUNCT
inlawrev-2157	58	91	or	or	CCONJ
inlawrev-2157	58	92	a	a	DET
inlawrev-2157	58	93	state	state	NOUN
inlawrev-2157	58	94	,	,	PUNCT
inlawrev-2157	58	95	a	a	DET
inlawrev-2157	58	96	territory	territory	NOUN
inlawrev-2157	58	97	,	,	PUNCT
inlawrev-2157	58	98	or	or	CCONJ
inlawrev-2157	58	99	a	a	DET
inlawrev-2157	58	100	possession	possession	NOUN
inlawrev-2157	58	101	of	of	ADP
inlawrev-2157	58	102	the	the	DET
inlawrev-2157	58	103	united	united	PROPN
inlawrev-2157	58	104	states	states	PROPN
inlawrev-2157	58	105	,	,	PUNCT
inlawrev-2157	58	106	or	or	CCONJ
inlawrev-2157	58	107	any	any	DET
inlawrev-2157	58	108	political	political	ADJ
inlawrev-2157	58	109	subdivision	subdivision	NOUN
inlawrev-2157	58	110	thereof	thereof	ADV
inlawrev-2157	58	111	,	,	PUNCT
inlawrev-2157	58	112	or	or	CCONJ
inlawrev-2157	58	113	the	the	DET
inlawrev-2157	58	114	district	district	NOUN
inlawrev-2157	58	115	of	of	ADP
inlawrev-2157	58	116	columbia	columbia	PROPN
inlawrev-2157	58	117	.	.	PUNCT
inlawrev-2157	59	1	(	(	PUNCT
inlawrev-2157	59	2	b	b	X
inlawrev-2157	59	3	)	)	PUNCT
inlawrev-2157	59	4	extent	extent	NOUN
inlawrev-2157	59	5	of	of	ADP
inlawrev-2157	59	6	exclusion.—the	exclusion.—the	DET
inlawrev-2157	59	7	amount	amount	NOUN
inlawrev-2157	59	8	of	of	ADP
inlawrev-2157	59	9	the	the	DET
inlawrev-2157	59	10	scholarship	scholarship	NOUN
inlawrev-2157	59	11	or	or	CCONJ
inlawrev-2157	59	12	fellowship	fellowship	NOUN
inlawrev-2157	59	13	grant	grant	NOUN
inlawrev-2157	59	14	excluded	exclude	VERB
inlawrev-2157	59	15	under	under	ADP
inlawrev-2157	59	16	subsection	subsection	NOUN
inlawrev-2157	59	17	(	(	PUNCT
inlawrev-2157	59	18	a	a	NOUN
inlawrev-2157	59	19	)	)	PUNCT
inlawrev-2157	59	20	(	(	PUNCT
inlawrev-2157	59	21	1	1	X
inlawrev-2157	59	22	)	)	PUNCT
inlawrev-2157	59	23	in	in	ADP
inlawrev-2157	59	24	any	any	DET
inlawrev-2157	59	25	taxable	taxable	ADJ
inlawrev-2157	59	26	year	year	NOUN
inlawrev-2157	59	27	shall	shall	AUX
inlawrev-2157	59	28	be	be	AUX
inlawrev-2157	59	29	limited	limit	VERB
inlawrev-2157	59	30	to	to	ADP
inlawrev-2157	59	31	an	an	DET
inlawrev-2157	59	32	amount	amount	NOUN
inlawrev-2157	59	33	equal	equal	ADJ
inlawrev-2157	59	34	to	to	ADP
inlawrev-2157	59	35	$	$	SYM
inlawrev-2157	59	36	300	300	NUM
inlawrev-2157	59	37	times	time	NOUN
inlawrev-2157	59	38	the	the	DET
inlawrev-2157	59	39	number	number	NOUN
inlawrev-2157	59	40	of	of	ADP
inlawrev-2157	59	41	months	month	NOUN
inlawrev-2157	59	42	for	for	ADP
inlawrev-2157	59	43	which	which	PRON
inlawrev-2157	59	44	the	the	DET
inlawrev-2157	59	45	recipient	recipient	NOUN
inlawrev-2157	59	46	received	receive	VERB
inlawrev-2157	59	47	amounts	amount	NOUN
inlawrev-2157	59	48	under	under	ADP
inlawrev-2157	59	49	the	the	DET
inlawrev-2157	59	50	scholarship	scholarship	NOUN
inlawrev-2157	59	51	or	or	CCONJ
inlawrev-2157	59	52	fellowship	fellowship	NOUN
inlawrev-2157	59	53	grant	grant	NOUN
inlawrev-2157	59	54	during	during	ADP
inlawrev-2157	59	55	such	such	ADJ
inlawrev-2157	59	56	taxable	taxable	ADJ
inlawrev-2157	59	57	year	year	NOUN
inlawrev-2157	59	58	,	,	PUNCT
inlawrev-2157	59	59	except	except	SCONJ
inlawrev-2157	59	60	that	that	SCONJ
inlawrev-2157	59	61	no	no	DET
inlawrev-2157	59	62	exclusion	exclusion	NOUN
inlawrev-2157	59	63	shall	shall	AUX
inlawrev-2157	59	64	be	be	AUX
inlawrev-2157	59	65	allowed	allow	VERB
inlawrev-2157	59	66	under	under	ADP
inlawrev-2157	59	67	subsection	subsection	NOUN
inlawrev-2157	59	68	(	(	PUNCT
inlawrev-2157	59	69	a	a	NOUN
inlawrev-2157	59	70	)	)	PUNCT
inlawrev-2157	59	71	after	after	SCONJ
inlawrev-2157	59	72	the	the	DET
inlawrev-2157	59	73	recipient	recipient	NOUN
inlawrev-2157	59	74	has	have	AUX
inlawrev-2157	59	75	been	be	AUX
inlawrev-2157	59	76	entitled	entitle	VERB
inlawrev-2157	59	77	to	to	PART
inlawrev-2157	59	78	exclude	exclude	VERB
inlawrev-2157	59	79	under	under	ADP
inlawrev-2157	59	80	this	this	DET
inlawrev-2157	59	81	section	section	NOUN
inlawrev-2157	59	82	for	for	ADP
inlawrev-2157	59	83	a	a	DET
inlawrev-2157	59	84	period	period	NOUN
inlawrev-2157	59	85	of	of	ADP
inlawrev-2157	59	86	36	36	NUM
inlawrev-2157	59	87	months	month	NOUN
inlawrev-2157	59	88	(	(	PUNCT
inlawrev-2157	59	89	whether	whether	SCONJ
inlawrev-2157	59	90	or	or	CCONJ
inlawrev-2157	59	91	not	not	PART
inlawrev-2157	59	92	consecutive	consecutive	ADJ
inlawrev-2157	59	93	)	)	PUNCT
inlawrev-2157	59	94	amounts	amount	NOUN
inlawrev-2157	59	95	received	receive	VERB
inlawrev-2157	59	96	as	as	ADP
inlawrev-2157	59	97	a	a	DET
inlawrev-2157	59	98	scholarship	scholarship	NOUN
inlawrev-2157	59	99	or	or	CCONJ
inlawrev-2157	59	100	fellowship	fellowship	NOUN
inlawrev-2157	59	101	grant	grant	NOUN
inlawrev-2157	59	102	while	while	SCONJ
inlawrev-2157	59	103	not	not	PART
inlawrev-2157	59	104	a	a	DET
inlawrev-2157	59	105	candidate	candidate	NOUN
inlawrev-2157	59	106	for	for	ADP
inlawrev-2157	59	107	a	a	DET
inlawrev-2157	59	108	degree	degree	NOUN
inlawrev-2157	59	109	at	at	ADP
inlawrev-2157	59	110	an	an	DET
inlawrev-2157	59	111	educational	educational	ADJ
inlawrev-2157	59	112	institution	institution	NOUN
inlawrev-2157	59	113	(	(	PUNCT
inlawrev-2157	59	114	as	as	SCONJ
inlawrev-2157	59	115	defined	define	VERB
inlawrev-2157	59	116	in	in	ADP
inlawrev-2157	59	117	section	section	NOUN
inlawrev-2157	59	118	151	151	NUM
inlawrev-2157	59	119	(	(	PUNCT
inlawrev-2157	59	120	e	e	NOUN
inlawrev-2157	59	121	)	)	PUNCT
inlawrev-2157	59	122	(	(	PUNCT
inlawrev-2157	59	123	4	4	NUM
inlawrev-2157	59	124	)	)	PUNCT
inlawrev-2157	59	125	)	)	PUNCT
inlawrev-2157	59	126	.	.	PUNCT
inlawrev-2157	60	1	n	n	PROPN
inlawrev-2157	60	2	h.r	h.r	PROPN
inlawrev-2157	60	3	.	.	PROPN
inlawrev-2157	60	4	rep	rep	PROPN
inlawrev-2157	60	5	.	.	PROPN
inlawrev-2157	61	1	no	no	PROPN
inlawrev-2157	61	2	.	.	NOUN
inlawrev-2157	61	3	1337	1337	NUM
inlawrev-2157	61	4	,	,	PUNCT
inlawrev-2157	61	5	83d	83d	X
inlawrev-2157	61	6	cong	cong	PROPN
inlawrev-2157	61	7	.	.	PROPN
inlawrev-2157	61	8	,	,	PUNCT
inlawrev-2157	61	9	2d	2d	PROPN
inlawrev-2157	61	10	sess	sess	NOUN
inlawrev-2157	61	11	.	.	PUNCT
inlawrev-2157	62	1	17	17	NUM
inlawrev-2157	62	2	(	(	PUNCT
inlawrev-2157	62	3	1954	1954	NUM
inlawrev-2157	62	4	)	)	PUNCT
inlawrev-2157	62	5	.	.	PUNCT
inlawrev-2157	63	1	the	the	DET
inlawrev-2157	63	2	house	house	PROPN
inlawrev-2157	63	3	version	version	NOUN
inlawrev-2157	63	4	of	of	ADP
inlawrev-2157	63	5	the	the	DET
inlawrev-2157	63	6	bill	bill	NOUN
inlawrev-2157	63	7	to	to	PART
inlawrev-2157	63	8	enact	enact	VERB
inlawrev-2157	63	9	section	section	NOUN
inlawrev-2157	63	10	117	117	NUM
inlawrev-2157	63	11	contained	contain	VERB
inlawrev-2157	63	12	a	a	DET
inlawrev-2157	63	13	provision	provision	NOUN
inlawrev-2157	63	14	excluding	exclude	VERB
inlawrev-2157	63	15	grants	grant	NOUN
inlawrev-2157	63	16	to	to	ADP
inlawrev-2157	63	17	non	non	ADJ
inlawrev-2157	63	18	-	-	ADJ
inlawrev-2157	63	19	degree	degree	ADJ
inlawrev-2157	63	20	candidates	candidate	NOUN
inlawrev-2157	63	21	only	only	ADV
inlawrev-2157	63	22	if	if	SCONJ
inlawrev-2157	63	23	the	the	DET
inlawrev-2157	63	24	annual	annual	ADJ
inlawrev-2157	63	25	amount	amount	NOUN
inlawrev-2157	63	26	received	receive	VERB
inlawrev-2157	63	27	plus	plus	CCONJ
inlawrev-2157	63	28	any	any	DET
inlawrev-2157	63	29	compensation	compensation	NOUN
inlawrev-2157	63	30	from	from	ADP
inlawrev-2157	63	31	the	the	DET
inlawrev-2157	63	32	recipient	recipient	NOUN
inlawrev-2157	63	33	's	's	PART
inlawrev-2157	63	34	former	former	ADJ
inlawrev-2157	63	35	employer	employer	NOUN
inlawrev-2157	63	36	was	be	AUX
inlawrev-2157	63	37	less	less	ADJ
inlawrev-2157	63	38	than	than	ADP
inlawrev-2157	63	39	75	75	NUM
inlawrev-2157	63	40	%	%	NOUN
inlawrev-2157	63	41	of	of	ADP
inlawrev-2157	63	42	the	the	DET
inlawrev-2157	63	43	recipient	recipient	NOUN
inlawrev-2157	63	44	's	's	PART
inlawrev-2157	63	45	salary	salary	NOUN
inlawrev-2157	63	46	in	in	ADP
inlawrev-2157	63	47	the	the	DET
inlawrev-2157	63	48	year	year	NOUN
inlawrev-2157	63	49	preceding	precede	VERB
inlawrev-2157	63	50	the	the	DET
inlawrev-2157	63	51	grant	grant	NOUN
inlawrev-2157	63	52	.	.	PUNCT
inlawrev-2157	64	1	i	i	PRON
inlawrev-2157	64	2	d.	d.	VERB
inlawrev-2157	64	3	this	this	DET
inlawrev-2157	64	4	provision	provision	NOUN
inlawrev-2157	64	5	was	be	AUX
inlawrev-2157	64	6	replaced	replace	VERB
inlawrev-2157	64	7	by	by	ADP
inlawrev-2157	64	8	the	the	DET
inlawrev-2157	64	9	senate	senate	PROPN
inlawrev-2157	64	10	finance	finance	PROPN
inlawrev-2157	64	11	committee	committee	PROPN
inlawrev-2157	64	12	with	with	ADP
inlawrev-2157	64	13	the	the	DET
inlawrev-2157	64	14	present	present	ADJ
inlawrev-2157	64	15	$	$	SYM
inlawrev-2157	64	16	300	300	NUM
inlawrev-2157	64	17	,	,	PUNCT
inlawrev-2157	64	18	36	36	NUM
inlawrev-2157	64	19	-	-	PUNCT
inlawrev-2157	64	20	month	month	NOUN
inlawrev-2157	64	21	limitation	limitation	NOUN
inlawrev-2157	64	22	because	because	SCONJ
inlawrev-2157	64	23	of	of	ADP
inlawrev-2157	64	24	a	a	DET
inlawrev-2157	64	25	fear	fear	NOUN
inlawrev-2157	64	26	that	that	SCONJ
inlawrev-2157	64	27	the	the	DET
inlawrev-2157	64	28	house	house	NOUN
inlawrev-2157	64	29	formula	formula	NOUN
inlawrev-2157	64	30	might	might	AUX
inlawrev-2157	64	31	subject	subject	VERB
inlawrev-2157	64	32	grants	grant	NOUN
inlawrev-2157	64	33	which	which	PRON
inlawrev-2157	64	34	were	be	AUX
inlawrev-2157	64	35	clearly	clearly	ADV
inlawrev-2157	64	36	not	not	PART
inlawrev-2157	64	37	a	a	DET
inlawrev-2157	64	38	continuing	continue	VERB
inlawrev-2157	64	39	salary	salary	NOUN
inlawrev-2157	64	40	to	to	PART
inlawrev-2157	64	41	income	income	VERB
inlawrev-2157	64	42	taxation	taxation	NOUN
inlawrev-2157	64	43	merely	merely	ADV
inlawrev-2157	64	44	as	as	ADP
inlawrev-2157	64	45	the	the	DET
inlawrev-2157	64	46	result	result	NOUN
inlawrev-2157	64	47	of	of	ADP
inlawrev-2157	64	48	a	a	DET
inlawrev-2157	64	49	lack	lack	NOUN
inlawrev-2157	64	50	of	of	ADP
inlawrev-2157	64	51	substantial	substantial	ADJ
inlawrev-2157	64	52	earned	earn	VERB
inlawrev-2157	64	53	income	income	NOUN
inlawrev-2157	64	54	in	in	ADP
inlawrev-2157	64	55	the	the	DET
inlawrev-2157	64	56	previous	previous	ADJ
inlawrev-2157	64	57	year	year	NOUN
inlawrev-2157	64	58	.	.	PUNCT
inlawrev-2157	65	1	s.	s.	PROPN
inlawrev-2157	65	2	rep	rep	PROPN
inlawrev-2157	65	3	.	.	PROPN
inlawrev-2157	66	1	no	no	PROPN
inlawrev-2157	66	2	.	.	NOUN
inlawrev-2157	66	3	1622	1622	NUM
inlawrev-2157	66	4	,	,	PUNCT
inlawrev-2157	66	5	83d	83d	NUM
inlawrev-2157	66	6	cong	cong	NOUN
inlawrev-2157	66	7	.	.	PROPN
inlawrev-2157	66	8	,	,	PUNCT
inlawrev-2157	66	9	2d	2d	PROPN
inlawrev-2157	66	10	sess	sess	NOUN
inlawrev-2157	66	11	.	.	PUNCT
inlawrev-2157	67	1	18	18	NUM
inlawrev-2157	67	2	(	(	PUNCT
inlawrev-2157	67	3	1954	1954	NUM
inlawrev-2157	67	4	)	)	PUNCT
inlawrev-2157	67	5	.	.	PUNCT
inlawrev-2157	68	1	752	752	NUM
inlawrev-2157	68	2	indiana	indiana	PROPN
inlawrev-2157	68	3	law	law	PROPN
inlawrev-2157	68	4	review	review	NOUN
inlawrev-2157	68	5	[	[	X
inlawrev-2157	68	6	vol	vol	NOUN
inlawrev-2157	68	7	.	.	PUNCT
inlawrev-2157	69	1	8:749	8:749	NUM
inlawrev-2157	69	2	policy	policy	NOUN
inlawrev-2157	69	3	by	by	ADP
inlawrev-2157	69	4	allowing	allow	VERB
inlawrev-2157	69	5	the	the	DET
inlawrev-2157	69	6	exclusion	exclusion	NOUN
inlawrev-2157	69	7	of	of	ADP
inlawrev-2157	69	8	genuine	genuine	ADJ
inlawrev-2157	69	9	scholarships	scholarship	NOUN
inlawrev-2157	69	10	and	and	CCONJ
inlawrev-2157	69	11	fellowships	fellowship	NOUN
inlawrev-2157	69	12	from	from	ADP
inlawrev-2157	69	13	gross	gross	ADJ
inlawrev-2157	69	14	income	income	NOUN
inlawrev-2157	69	15	,	,	PUNCT
inlawrev-2157	69	16	while	while	SCONJ
inlawrev-2157	69	17	denying	deny	VERB
inlawrev-2157	69	18	an	an	DET
inlawrev-2157	69	19	exclusion	exclusion	NOUN
inlawrev-2157	69	20	to	to	ADP
inlawrev-2157	69	21	any	any	DET
inlawrev-2157	69	22	portion	portion	NOUN
inlawrev-2157	69	23	of	of	ADP
inlawrev-2157	69	24	a	a	DET
inlawrev-2157	69	25	grant	grant	NOUN
inlawrev-2157	69	26	which	which	PRON
inlawrev-2157	69	27	is	be	AUX
inlawrev-2157	69	28	compensation	compensation	NOUN
inlawrev-2157	69	29	for	for	ADP
inlawrev-2157	69	30	the	the	DET
inlawrev-2157	69	31	performance	performance	NOUN
inlawrev-2157	69	32	of	of	ADP
inlawrev-2157	69	33	services	service	NOUN
inlawrev-2157	69	34	.	.	PUNCT
inlawrev-2157	70	1	congress	congress	PROPN
inlawrev-2157	70	2	did	do	AUX
inlawrev-2157	70	3	not	not	PART
inlawrev-2157	70	4	envision	envision	VERB
inlawrev-2157	70	5	that	that	SCONJ
inlawrev-2157	70	6	the	the	DET
inlawrev-2157	70	7	limitations	limitation	NOUN
inlawrev-2157	70	8	expressed	express	VERB
inlawrev-2157	70	9	in	in	ADP
inlawrev-2157	70	10	section	section	NOUN
inlawrev-2157	70	11	117(b	117(b	PROPN
inlawrev-2157	70	12	)	)	PUNCT
inlawrev-2157	70	13	would	would	AUX
inlawrev-2157	70	14	result	result	VERB
inlawrev-2157	70	15	in	in	ADP
inlawrev-2157	70	16	the	the	DET
inlawrev-2157	70	17	income	income	NOUN
inlawrev-2157	70	18	taxation	taxation	NOUN
inlawrev-2157	70	19	of	of	ADP
inlawrev-2157	70	20	grants	grant	NOUN
inlawrev-2157	70	21	which	which	PRON
inlawrev-2157	70	22	involve	involve	VERB
inlawrev-2157	70	23	services	service	NOUN
inlawrev-2157	70	24	performed	perform	VERB
inlawrev-2157	70	25	primarily	primarily	ADV
inlawrev-2157	70	26	for	for	ADP
inlawrev-2157	70	27	the	the	DET
inlawrev-2157	70	28	training	training	NOUN
inlawrev-2157	70	29	and	and	CCONJ
inlawrev-2157	70	30	education	education	NOUN
inlawrev-2157	70	31	of	of	ADP
inlawrev-2157	70	32	the	the	DET
inlawrev-2157	70	33	recipient	recipient	NOUN
inlawrev-2157	70	34	,	,	PUNCT
inlawrev-2157	70	35	or	or	CCONJ
inlawrev-2157	70	36	which	which	PRON
inlawrev-2157	70	37	merely	merely	ADV
inlawrev-2157	70	38	supplement	supplement	VERB
inlawrev-2157	70	39	an	an	DET
inlawrev-2157	70	40	individual	individual	NOUN
inlawrev-2157	70	41	's	's	PART
inlawrev-2157	70	42	own	own	ADJ
inlawrev-2157	70	43	funds	fund	NOUN
inlawrev-2157	70	44	and	and	CCONJ
inlawrev-2157	70	45	enable	enable	VERB
inlawrev-2157	70	46	him	he	PRON
inlawrev-2157	70	47	to	to	PART
inlawrev-2157	70	48	further	further	VERB
inlawrev-2157	70	49	his	his	PRON
inlawrev-2157	70	50	educational	educational	ADJ
inlawrev-2157	70	51	development	development	NOUN
inlawrev-2157	70	52	.	.	PUNCT
inlawrev-2157	71	1	12	12	NUM
inlawrev-2157	71	2	the	the	DET
inlawrev-2157	71	3	senate	senate	PROPN
inlawrev-2157	71	4	finance	finance	PROPN
inlawrev-2157	71	5	committee	committee	PROPN
inlawrev-2157	71	6	added	add	VERB
inlawrev-2157	71	7	the	the	DET
inlawrev-2157	71	8	specific	specific	ADJ
inlawrev-2157	71	9	exception	exception	NOUN
inlawrev-2157	71	10	that	that	PRON
inlawrev-2157	71	11	services	service	NOUN
inlawrev-2157	71	12	required	require	VERB
inlawrev-2157	71	13	as	as	ADP
inlawrev-2157	71	14	a	a	DET
inlawrev-2157	71	15	condition	condition	NOUN
inlawrev-2157	71	16	to	to	ADP
inlawrev-2157	71	17	receiving	receive	VERB
inlawrev-2157	71	18	a	a	DET
inlawrev-2157	71	19	particular	particular	ADJ
inlawrev-2157	71	20	degree	degree	NOUN
inlawrev-2157	71	21	are	be	AUX
inlawrev-2157	71	22	not	not	PART
inlawrev-2157	71	23	to	to	PART
inlawrev-2157	71	24	be	be	AUX
inlawrev-2157	71	25	considered	consider	VERB
inlawrev-2157	71	26	part	part	ADJ
inlawrev-2157	71	27	-	-	PUNCT
inlawrev-2157	71	28	time	time	NOUN
inlawrev-2157	71	29	employment	employment	NOUN
inlawrev-2157	71	30	.	.	PUNCT
inlawrev-2157	72	1	the	the	DET
inlawrev-2157	72	2	purpose	purpose	NOUN
inlawrev-2157	72	3	of	of	ADP
inlawrev-2157	72	4	this	this	DET
inlawrev-2157	72	5	addition	addition	NOUN
inlawrev-2157	72	6	was	be	AUX
inlawrev-2157	72	7	to	to	PART
inlawrev-2157	72	8	make	make	VERB
inlawrev-2157	72	9	it	it	PRON
inlawrev-2157	72	10	clear	clear	ADJ
inlawrev-2157	72	11	that	that	SCONJ
inlawrev-2157	72	12	services	service	NOUN
inlawrev-2157	72	13	which	which	PRON
inlawrev-2157	72	14	constitute	constitute	VERB
inlawrev-2157	72	15	part	part	NOUN
inlawrev-2157	72	16	of	of	ADP
inlawrev-2157	72	17	the	the	DET
inlawrev-2157	72	18	regular	regular	ADJ
inlawrev-2157	72	19	curriculum	curriculum	NOUN
inlawrev-2157	72	20	or	or	CCONJ
inlawrev-2157	72	21	course	course	NOUN
inlawrev-2157	72	22	of	of	ADP
inlawrev-2157	72	23	study	study	NOUN
inlawrev-2157	72	24	are	be	AUX
inlawrev-2157	72	25	not	not	PART
inlawrev-2157	72	26	within	within	ADP
inlawrev-2157	72	27	the	the	DET
inlawrev-2157	72	28	scope	scope	NOUN
inlawrev-2157	72	29	of	of	ADP
inlawrev-2157	72	30	the	the	DET
inlawrev-2157	72	31	limitation	limitation	NOUN
inlawrev-2157	72	32	on	on	ADP
inlawrev-2157	72	33	excludability	excludability	NOUN
inlawrev-2157	72	34	.	.	PUNCT
inlawrev-2157	73	1	13	13	NUM
inlawrev-2157	73	2	despite	despite	SCONJ
inlawrev-2157	73	3	the	the	DET
inlawrev-2157	73	4	presence	presence	NOUN
inlawrev-2157	73	5	of	of	ADP
inlawrev-2157	73	6	this	this	DET
inlawrev-2157	73	7	express	express	ADJ
inlawrev-2157	73	8	exception	exception	NOUN
inlawrev-2157	73	9	,	,	PUNCT
inlawrev-2157	73	10	grants	grant	NOUN
inlawrev-2157	73	11	conditioned	condition	VERB
inlawrev-2157	73	12	upon	upon	SCONJ
inlawrev-2157	73	13	the	the	DET
inlawrev-2157	73	14	performance	performance	NOUN
inlawrev-2157	73	15	of	of	ADP
inlawrev-2157	73	16	services	service	NOUN
inlawrev-2157	73	17	which	which	PRON
inlawrev-2157	73	18	are	be	AUX
inlawrev-2157	73	19	also	also	ADV
inlawrev-2157	73	20	a	a	DET
inlawrev-2157	73	21	degree	degree	NOUN
inlawrev-2157	73	22	requirement	requirement	NOUN
inlawrev-2157	73	23	have	have	AUX
inlawrev-2157	73	24	not	not	PART
inlawrev-2157	73	25	been	be	AUX
inlawrev-2157	73	26	excluded	exclude	VERB
inlawrev-2157	73	27	ipso	ipso	ADV
inlawrev-2157	73	28	facto	facto	ADV
inlawrev-2157	73	29	from	from	ADP
inlawrev-2157	73	30	gross	gross	ADJ
inlawrev-2157	73	31	income	income	NOUN
inlawrev-2157	73	32	.	.	PUNCT
inlawrev-2157	74	1	the	the	DET
inlawrev-2157	74	2	courts	court	NOUN
inlawrev-2157	74	3	have	have	AUX
inlawrev-2157	74	4	sustained	sustain	VERB
inlawrev-2157	74	5	the	the	DET
inlawrev-2157	74	6	internal	internal	ADJ
inlawrev-2157	74	7	revenue	revenue	NOUN
inlawrev-2157	74	8	service	service	NOUN
inlawrev-2157	74	9	's	's	PART
inlawrev-2157	74	10	position	position	NOUN
inlawrev-2157	74	11	that	that	PRON
inlawrev-2157	74	12	section	section	NOUN
inlawrev-2157	74	13	117	117	NUM
inlawrev-2157	74	14	is	be	AUX
inlawrev-2157	74	15	not	not	PART
inlawrev-2157	74	16	a	a	DET
inlawrev-2157	74	17	mechanical	mechanical	ADJ
inlawrev-2157	74	18	test	test	NOUN
inlawrev-2157	74	19	and	and	CCONJ
inlawrev-2157	74	20	have	have	AUX
inlawrev-2157	74	21	required	require	VERB
inlawrev-2157	74	22	an	an	DET
inlawrev-2157	74	23	initial	initial	ADJ
inlawrev-2157	74	24	determination	determination	NOUN
inlawrev-2157	74	25	that	that	SCONJ
inlawrev-2157	74	26	the	the	DET
inlawrev-2157	74	27	grant	grant	NOUN
inlawrev-2157	74	28	possesses	possess	VERB
inlawrev-2157	74	29	the	the	DET
inlawrev-2157	74	30	characteristics	characteristic	NOUN
inlawrev-2157	74	31	of	of	ADP
inlawrev-2157	74	32	a	a	DET
inlawrev-2157	74	33	scholarship	scholarship	NOUN
inlawrev-2157	74	34	or	or	CCONJ
inlawrev-2157	74	35	fellowship	fellowship	NOUN
inlawrev-2157	74	36	before	before	SCONJ
inlawrev-2157	74	37	the	the	DET
inlawrev-2157	74	38	limitations	limitation	NOUN
inlawrev-2157	74	39	or	or	CCONJ
inlawrev-2157	74	40	exceptions	exception	NOUN
inlawrev-2157	74	41	can	can	AUX
inlawrev-2157	74	42	be	be	AUX
inlawrev-2157	74	43	considered	consider	VERB
inlawrev-2157	74	44	.	.	PUNCT
inlawrev-2157	75	1	14	14	NUM
inlawrev-2157	75	2	because	because	SCONJ
inlawrev-2157	75	3	of	of	ADP
inlawrev-2157	75	4	this	this	DET
inlawrev-2157	75	5	construction	construction	NOUN
inlawrev-2157	75	6	,	,	PUNCT
inlawrev-2157	75	7	only	only	ADV
inlawrev-2157	75	8	the	the	DET
inlawrev-2157	75	9	terminology	terminology	NOUN
inlawrev-2157	75	10	used	use	VERB
inlawrev-2157	75	11	to	to	PART
inlawrev-2157	75	12	express	express	VERB
inlawrev-2157	75	13	the	the	DET
inlawrev-2157	75	14	problem	problem	NOUN
inlawrev-2157	75	15	has	have	AUX
inlawrev-2157	75	16	changed	change	VERB
inlawrev-2157	75	17	since	since	SCONJ
inlawrev-2157	75	18	the	the	DET
inlawrev-2157	75	19	enactment	enactment	NOUN
inlawrev-2157	75	20	of	of	ADP
inlawrev-2157	75	21	section	section	NOUN
inlawrev-2157	75	22	117	117	NUM
inlawrev-2157	75	23	.	.	PUNCT
inlawrev-2157	76	1	before	before	ADP
inlawrev-2157	76	2	1954	1954	NUM
inlawrev-2157	76	3	,	,	PUNCT
inlawrev-2157	76	4	the	the	DET
inlawrev-2157	76	5	problem	problem	NOUN
inlawrev-2157	76	6	was	be	AUX
inlawrev-2157	76	7	determining	determine	VERB
inlawrev-2157	76	8	whether	whether	SCONJ
inlawrev-2157	76	9	an	an	DET
inlawrev-2157	76	10	educational	educational	ADJ
inlawrev-2157	76	11	grant	grant	NOUN
inlawrev-2157	76	12	possessed	possess	VERB
inlawrev-2157	76	13	the	the	DET
inlawrev-2157	76	14	characteristics	characteristic	NOUN
inlawrev-2157	76	15	of	of	ADP
inlawrev-2157	76	16	a	a	DET
inlawrev-2157	76	17	gift	gift	NOUN
inlawrev-2157	76	18	.	.	PUNCT
inlawrev-2157	77	1	today	today	NOUN
inlawrev-2157	77	2	,	,	PUNCT
inlawrev-2157	77	3	the	the	DET
inlawrev-2157	77	4	controversy	controversy	NOUN
inlawrev-2157	77	5	revolves	revolve	VERB
inlawrev-2157	77	6	around	around	ADP
inlawrev-2157	77	7	what	what	PRON
inlawrev-2157	77	8	constitutes	constitute	VERB
inlawrev-2157	77	9	a	a	DET
inlawrev-2157	77	10	scholarship	scholarship	NOUN
inlawrev-2157	77	11	or	or	CCONJ
inlawrev-2157	77	12	fellowship	fellowship	NOUN
inlawrev-2157	77	13	grant	grant	NOUN
inlawrev-2157	77	14	or	or	CCONJ
inlawrev-2157	77	15	,	,	PUNCT
inlawrev-2157	77	16	more	more	ADV
inlawrev-2157	77	17	precisely	precisely	ADV
inlawrev-2157	77	18	,	,	PUNCT
inlawrev-2157	77	19	what	what	PRON
inlawrev-2157	77	20	does	do	AUX
inlawrev-2157	77	21	not	not	PART
inlawrev-2157	77	22	constitute	constitute	VERB
inlawrev-2157	77	23	such	such	DET
inlawrev-2157	77	24	a	a	DET
inlawrev-2157	77	25	grant	grant	NOUN
inlawrev-2157	77	26	.	.	PUNCT
inlawrev-2157	78	1	there	there	PRON
inlawrev-2157	78	2	is	be	VERB
inlawrev-2157	78	3	no	no	DET
inlawrev-2157	78	4	definition	definition	NOUN
inlawrev-2157	78	5	in	in	ADP
inlawrev-2157	78	6	section	section	NOUN
inlawrev-2157	78	7	117	117	NUM
inlawrev-2157	78	8	of	of	ADP
inlawrev-2157	78	9	the	the	DET
inlawrev-2157	78	10	terms	term	NOUN
inlawrev-2157	78	11	"	"	PUNCT
inlawrev-2157	78	12	scholarship	scholarship	NOUN
inlawrev-2157	78	13	"	"	PUNCT
inlawrev-2157	78	14	and	and	CCONJ
inlawrev-2157	78	15	"	"	PUNCT
inlawrev-2157	78	16	fellowship	fellowship	NOUN
inlawrev-2157	78	17	.	.	PUNCT
inlawrev-2157	78	18	"	"	PUNCT
inlawrev-2157	79	1	the	the	DET
inlawrev-2157	79	2	treasury	treasury	PROPN
inlawrev-2157	79	3	regulations	regulation	NOUN
inlawrev-2157	79	4	,	,	PUNCT
inlawrev-2157	79	5	however	however	ADV
inlawrev-2157	79	6	,	,	PUNCT
inlawrev-2157	79	7	have	have	AUX
inlawrev-2157	79	8	adopted	adopt	VERB
inlawrev-2157	79	9	the	the	DET
inlawrev-2157	79	10	commonly	commonly	ADV
inlawrev-2157	79	11	accepted	accept	VERB
inlawrev-2157	79	12	usage15	usage15	NOUN
inlawrev-2157	79	13	that	that	SCONJ
inlawrev-2157	79	14	a	a	DET
inlawrev-2157	79	15	scholarship	scholarship	NOUN
inlawrev-2157	79	16	is	be	AUX
inlawrev-2157	79	17	an	an	DET
inlawrev-2157	79	18	12h.r	12h.r	NUM
inlawrev-2157	79	19	.	.	PUNCT
inlawrev-2157	80	1	rep	rep	PROPN
inlawrev-2157	80	2	.	.	PROPN
inlawrev-2157	80	3	no	no	PROPN
inlawrev-2157	80	4	.	.	NOUN
inlawrev-2157	80	5	1337	1337	NUM
inlawrev-2157	80	6	,	,	PUNCT
inlawrev-2157	80	7	83d	83d	X
inlawrev-2157	80	8	cong	cong	PROPN
inlawrev-2157	80	9	.	.	PROPN
inlawrev-2157	80	10	,	,	PUNCT
inlawrev-2157	80	11	2d	2d	PROPN
inlawrev-2157	80	12	sess	sess	NOUN
inlawrev-2157	80	13	.	.	PUNCT
inlawrev-2157	81	1	17	17	NUM
inlawrev-2157	81	2	(	(	PUNCT
inlawrev-2157	81	3	1954	1954	NUM
inlawrev-2157	81	4	)	)	PUNCT
inlawrev-2157	81	5	.	.	PUNCT
inlawrev-2157	82	1	13	13	NUM
inlawrev-2157	82	2	s.	s.	PROPN
inlawrev-2157	82	3	rep	rep	PROPN
inlawrev-2157	82	4	.	.	PROPN
inlawrev-2157	82	5	no	no	PROPN
inlawrev-2157	82	6	.	.	NOUN
inlawrev-2157	82	7	1622	1622	NUM
inlawrev-2157	82	8	,	,	PUNCT
inlawrev-2157	82	9	83d	83d	NUM
inlawrev-2157	82	10	cong	cong	NOUN
inlawrev-2157	82	11	.	.	PROPN
inlawrev-2157	82	12	,	,	PUNCT
inlawrev-2157	82	13	2d	2d	PROPN
inlawrev-2157	82	14	sess	sess	NOUN
inlawrev-2157	82	15	.	.	PUNCT
inlawrev-2157	83	1	189	189	NUM
inlawrev-2157	83	2	(	(	PUNCT
inlawrev-2157	83	3	1954	1954	NUM
inlawrev-2157	83	4	)	)	PUNCT
inlawrev-2157	83	5	.	.	PUNCT
inlawrev-2157	84	1	14	14	NUM
inlawrev-2157	84	2	rev	rev	VERB
inlawrev-2157	84	3	.	.	PUNCT
inlawrev-2157	84	4	rul	rul	NOUN
inlawrev-2157	84	5	.	.	PUNCT
inlawrev-2157	85	1	71	71	NUM
inlawrev-2157	85	2	-	-	SYM
inlawrev-2157	85	3	379	379	NUM
inlawrev-2157	85	4	,	,	PUNCT
inlawrev-2157	85	5	1971	1971	NUM
inlawrev-2157	85	6	-	-	SYM
inlawrev-2157	85	7	2	2	NUM
inlawrev-2157	85	8	cum	cum	NOUN
inlawrev-2157	85	9	.	.	PUNCT
inlawrev-2157	86	1	bull	bull	NOUN
inlawrev-2157	86	2	.	.	PUNCT
inlawrev-2157	87	1	100	100	NUM
inlawrev-2157	87	2	;	;	PUNCT
inlawrev-2157	87	3	rev	rev	PROPN
inlawrev-2157	87	4	.	.	PROPN
inlawrev-2157	87	5	rul	rul	NOUN
inlawrev-2157	87	6	.	.	PUNCT
inlawrev-2157	88	1	71	71	NUM
inlawrev-2157	88	2	-	-	SYM
inlawrev-2157	88	3	378	378	NUM
inlawrev-2157	88	4	,	,	PUNCT
inlawrev-2157	88	5	1971	1971	NUM
inlawrev-2157	88	6	-	-	SYM
inlawrev-2157	88	7	2	2	NUM
inlawrev-2157	88	8	cum	cum	NOUN
inlawrev-2157	88	9	.	.	PUNCT
inlawrev-2157	89	1	bull	bull	NOUN
inlawrev-2157	89	2	.	.	PUNCT
inlawrev-2157	90	1	95	95	NUM
inlawrev-2157	90	2	;	;	PUNCT
inlawrev-2157	90	3	rev	rev	PROPN
inlawrev-2157	90	4	.	.	PROPN
inlawrev-2157	91	1	rul	rul	PROPN
inlawrev-2157	91	2	.	.	PUNCT
inlawrev-2157	92	1	63	63	NUM
inlawrev-2157	92	2	-	-	SYM
inlawrev-2157	92	3	250	250	NUM
inlawrev-2157	92	4	,	,	PUNCT
inlawrev-2157	92	5	1963	1963	NUM
inlawrev-2157	92	6	-	-	SYM
inlawrev-2157	92	7	2	2	NUM
inlawrev-2157	92	8	cum	cum	NOUN
inlawrev-2157	92	9	.	.	PUNCT
inlawrev-2157	93	1	bull	bull	NOUN
inlawrev-2157	93	2	.	.	PUNCT
inlawrev-2157	94	1	79	79	NUM
inlawrev-2157	94	2	.	.	PUNCT
inlawrev-2157	95	1	see	see	VERB
inlawrev-2157	95	2	,	,	PUNCT
inlawrev-2157	95	3	e.g.	e.g.	ADV
inlawrev-2157	95	4	,	,	PUNCT
inlawrev-2157	95	5	steinmetz	steinmetz	PROPN
inlawrev-2157	95	6	v.	v.	PROPN
inlawrev-2157	95	7	united	united	PROPN
inlawrev-2157	95	8	states	states	PROPN
inlawrev-2157	95	9	,	,	PUNCT
inlawrev-2157	95	10	343	343	NUM
inlawrev-2157	95	11	f.	f.	PROPN
inlawrev-2157	95	12	supp	supp	PROPN
inlawrev-2157	95	13	.	.	PUNCT
inlawrev-2157	96	1	384	384	NUM
inlawrev-2157	96	2	(	(	PUNCT
inlawrev-2157	96	3	n.d	n.d	PROPN
inlawrev-2157	96	4	.	.	PROPN
inlawrev-2157	96	5	cal	cal	PROPN
inlawrev-2157	96	6	.	.	PUNCT
inlawrev-2157	96	7	1972	1972	NUM
inlawrev-2157	96	8	)	)	PUNCT
inlawrev-2157	96	9	;	;	PUNCT
inlawrev-2157	96	10	edward	edward	PROPN
inlawrev-2157	96	11	a.	a.	PROPN
inlawrev-2157	96	12	jamieson	jamieson	PROPN
inlawrev-2157	96	13	,	,	PUNCT
inlawrev-2157	96	14	51	51	NUM
inlawrev-2157	96	15	t.c	t.c	PROPN
inlawrev-2157	96	16	.	.	PROPN
inlawrev-2157	96	17	635	635	NUM
inlawrev-2157	96	18	(	(	PUNCT
inlawrev-2157	96	19	1969	1969	NUM
inlawrev-2157	96	20	)	)	PUNCT
inlawrev-2157	96	21	;	;	PUNCT
inlawrev-2157	96	22	kenneth	kenneth	PROPN
inlawrev-2157	96	23	j.	j.	PROPN
inlawrev-2157	96	24	kopecky	kopecky	PROPN
inlawrev-2157	96	25	,	,	PUNCT
inlawrev-2157	96	26	27	27	NUM
inlawrev-2157	96	27	cch	cch	NOUN
inlawrev-2157	96	28	tax	tax	NOUN
inlawrev-2157	96	29	ct	ct	PROPN
inlawrev-2157	96	30	.	.	PUNCT
inlawrev-2157	96	31	mem	mem	PROPN
inlawrev-2157	96	32	.	.	PUNCT
inlawrev-2157	96	33	1061	1061	NUM
inlawrev-2157	96	34	(	(	PUNCT
inlawrev-2157	96	35	1968	1968	NUM
inlawrev-2157	96	36	)	)	PUNCT
inlawrev-2157	96	37	;	;	PUNCT
inlawrev-2157	96	38	stephen	stephen	PROPN
inlawrev-2157	96	39	l.	l.	PROPN
inlawrev-2157	96	40	zolnay	zolnay	PROPN
inlawrev-2157	96	41	,	,	PUNCT
inlawrev-2157	96	42	49	49	NUM
inlawrev-2157	96	43	t.c	t.c	PROPN
inlawrev-2157	96	44	.	.	PROPN
inlawrev-2157	96	45	389	389	NUM
inlawrev-2157	96	46	(	(	PUNCT
inlawrev-2157	96	47	1968	1968	NUM
inlawrev-2157	96	48	)	)	PUNCT
inlawrev-2157	96	49	;	;	PUNCT
inlawrev-2157	96	50	elmer	elmer	PROPN
inlawrev-2157	96	51	l.	l.	PROPN
inlawrev-2157	96	52	reese	reese	PROPN
inlawrev-2157	96	53	,	,	PUNCT
inlawrev-2157	96	54	45	45	NUM
inlawrev-2157	96	55	t.c	t.c	PROPN
inlawrev-2157	96	56	.	.	PROPN
inlawrev-2157	96	57	407	407	NUM
inlawrev-2157	96	58	(	(	PUNCT
inlawrev-2157	96	59	1966	1966	NUM
inlawrev-2157	96	60	)	)	PUNCT
inlawrev-2157	96	61	.	.	PUNCT
inlawrev-2157	97	1	15the	15the	PROPN
inlawrev-2157	97	2	dictionary	dictionary	ADJ
inlawrev-2157	97	3	definition	definition	NOUN
inlawrev-2157	97	4	of	of	ADP
inlawrev-2157	97	5	scholarship	scholarship	NOUN
inlawrev-2157	97	6	is	be	AUX
inlawrev-2157	97	7	a	a	DET
inlawrev-2157	97	8	sum	sum	NOUN
inlawrev-2157	97	9	of	of	ADP
inlawrev-2157	97	10	money	money	NOUN
inlawrev-2157	97	11	offered	offer	VERB
inlawrev-2157	97	12	by	by	ADP
inlawrev-2157	97	13	an	an	DET
inlawrev-2157	97	14	educational	educational	ADJ
inlawrev-2157	97	15	institution	institution	NOUN
inlawrev-2157	97	16	,	,	PUNCT
inlawrev-2157	97	17	a	a	DET
inlawrev-2157	97	18	public	public	ADJ
inlawrev-2157	97	19	or	or	CCONJ
inlawrev-2157	97	20	private	private	ADJ
inlawrev-2157	97	21	organization	organization	NOUN
inlawrev-2157	97	22	,	,	PUNCT
inlawrev-2157	97	23	or	or	CCONJ
inlawrev-2157	97	24	foundation	foundation	NOUN
inlawrev-2157	97	25	to	to	PART
inlawrev-2157	97	26	enable	enable	VERB
inlawrev-2157	97	27	a	a	DET
inlawrev-2157	97	28	student	student	NOUN
inlawrev-2157	97	29	to	to	PART
inlawrev-2157	97	30	pursue	pursue	VERB
inlawrev-2157	97	31	his	his	PRON
inlawrev-2157	97	32	studies	study	NOUN
inlawrev-2157	97	33	at	at	ADP
inlawrev-2157	97	34	a	a	DET
inlawrev-2157	97	35	college	college	NOUN
inlawrev-2157	97	36	,	,	PUNCT
inlawrev-2157	97	37	university	university	NOUN
inlawrev-2157	97	38	,	,	PUNCT
inlawrev-2157	97	39	or	or	CCONJ
inlawrev-2157	97	40	school	school	NOUN
inlawrev-2157	97	41	.	.	PUNCT
inlawrev-2157	98	1	webster	webster	PROPN
inlawrev-2157	98	2	's	's	PART
inlawrev-2157	98	3	new	new	ADJ
inlawrev-2157	98	4	international	international	ADJ
inlawrev-2157	98	5	dictionary	dictionary	NOUN
inlawrev-2157	98	6	2031	2031	NUM
inlawrev-2157	98	7	(	(	PUNCT
inlawrev-2157	98	8	3d	3d	NUM
inlawrev-2157	98	9	ed	ed	NOUN
inlawrev-2157	98	10	.	.	PROPN
inlawrev-2157	98	11	1961	1961	NUM
inlawrev-2157	98	12	)	)	PUNCT
inlawrev-2157	98	13	.	.	PUNCT
inlawrev-2157	99	1	the	the	DET
inlawrev-2157	99	2	dictionary	dictionary	ADJ
inlawrev-2157	99	3	definition	definition	NOUN
inlawrev-2157	99	4	of	of	ADP
inlawrev-2157	99	5	fellowship	fellowship	NOUN
inlawrev-2157	99	6	is	be	AUX
inlawrev-2157	99	7	a	a	DET
inlawrev-2157	99	8	sum	sum	NOUN
inlawrev-2157	99	9	of	of	ADP
inlawrev-2157	99	10	money	money	NOUN
inlawrev-2157	99	11	offered	offer	VERB
inlawrev-2157	99	12	1975	1975	NUM
inlawrev-2157	99	13	]	]	PUNCT
inlawrev-2157	99	14	taxation	taxation	NOUN
inlawrev-2157	99	15	of	of	ADP
inlawrev-2157	99	16	scholarships	scholarship	NOUN
inlawrev-2157	99	17	753	753	NUM
inlawrev-2157	99	18	amount	amount	NOUN
inlawrev-2157	99	19	paid	pay	VERB
inlawrev-2157	99	20	for	for	ADP
inlawrev-2157	99	21	the	the	DET
inlawrev-2157	99	22	benefit	benefit	NOUN
inlawrev-2157	99	23	of	of	ADP
inlawrev-2157	99	24	a	a	DET
inlawrev-2157	99	25	student	student	NOUN
inlawrev-2157	99	26	at	at	ADP
inlawrev-2157	99	27	an	an	DET
inlawrev-2157	99	28	educational	educational	ADJ
inlawrev-2157	99	29	institution	institution	NOUN
inlawrev-2157	99	30	to	to	PART
inlawrev-2157	99	31	aid	aid	VERB
inlawrev-2157	99	32	in	in	ADP
inlawrev-2157	99	33	the	the	DET
inlawrev-2157	99	34	pursuit	pursuit	NOUN
inlawrev-2157	99	35	of	of	ADP
inlawrev-2157	99	36	undergraduate	undergraduate	NOUN
inlawrev-2157	99	37	or	or	CCONJ
inlawrev-2157	99	38	graduate	graduate	NOUN
inlawrev-2157	99	39	study	study	NOUN
inlawrev-2157	99	40	,	,	PUNCT
inlawrev-2157	99	41	16	16	NUM
inlawrev-2157	99	42	and	and	CCONJ
inlawrev-2157	99	43	a	a	DET
inlawrev-2157	99	44	fellowship	fellowship	NOUN
inlawrev-2157	99	45	is	be	AUX
inlawrev-2157	99	46	an	an	DET
inlawrev-2157	99	47	amount	amount	NOUN
inlawrev-2157	99	48	paid	pay	VERB
inlawrev-2157	99	49	for	for	ADP
inlawrev-2157	99	50	the	the	DET
inlawrev-2157	99	51	benefit	benefit	NOUN
inlawrev-2157	99	52	of	of	ADP
inlawrev-2157	99	53	an	an	DET
inlawrev-2157	99	54	individual	individual	NOUN
inlawrev-2157	99	55	who	who	PRON
inlawrev-2157	99	56	is	be	AUX
inlawrev-2157	99	57	not	not	PART
inlawrev-2157	99	58	a	a	DET
inlawrev-2157	99	59	degree	degree	NOUN
inlawrev-2157	99	60	candidate	candidate	NOUN
inlawrev-2157	99	61	to	to	PART
inlawrev-2157	99	62	aid	aid	VERB
inlawrev-2157	99	63	in	in	ADP
inlawrev-2157	99	64	the	the	DET
inlawrev-2157	99	65	pursuit	pursuit	NOUN
inlawrev-2157	99	66	of	of	ADP
inlawrev-2157	99	67	study	study	NOUN
inlawrev-2157	99	68	or	or	CCONJ
inlawrev-2157	99	69	research	research	NOUN
inlawrev-2157	99	70	.	.	PUNCT
inlawrev-2157	100	1	17	17	NUM
inlawrev-2157	100	2	although	although	SCONJ
inlawrev-2157	100	3	these	these	DET
inlawrev-2157	100	4	terms	term	NOUN
inlawrev-2157	100	5	have	have	VERB
inlawrev-2157	100	6	distinct	distinct	ADJ
inlawrev-2157	100	7	definitions	definition	NOUN
inlawrev-2157	100	8	in	in	ADP
inlawrev-2157	100	9	the	the	DET
inlawrev-2157	100	10	regulations	regulation	NOUN
inlawrev-2157	100	11	and	and	CCONJ
inlawrev-2157	100	12	separate	separate	ADJ
inlawrev-2157	100	13	sets	set	NOUN
inlawrev-2157	100	14	of	of	ADP
inlawrev-2157	100	15	limitations	limitation	NOUN
inlawrev-2157	100	16	are	be	AUX
inlawrev-2157	100	17	imposed	impose	VERB
inlawrev-2157	100	18	by	by	ADP
inlawrev-2157	100	19	section	section	NOUN
inlawrev-2157	100	20	117(b	117(b	PROPN
inlawrev-2157	100	21	)	)	PUNCT
inlawrev-2157	100	22	,	,	PUNCT
inlawrev-2157	100	23	the	the	DET
inlawrev-2157	100	24	excludability	excludability	NOUN
inlawrev-2157	100	25	of	of	ADP
inlawrev-2157	100	26	a	a	DET
inlawrev-2157	100	27	grant	grant	NOUN
inlawrev-2157	100	28	which	which	PRON
inlawrev-2157	100	29	requires	require	VERB
inlawrev-2157	100	30	the	the	DET
inlawrev-2157	100	31	performance	performance	NOUN
inlawrev-2157	100	32	of	of	ADP
inlawrev-2157	100	33	services	service	NOUN
inlawrev-2157	100	34	is	be	AUX
inlawrev-2157	100	35	not	not	PART
inlawrev-2157	100	36	affected	affect	VERB
inlawrev-2157	100	37	,	,	PUNCT
inlawrev-2157	100	38	as	as	ADP
inlawrev-2157	100	39	a	a	DET
inlawrev-2157	100	40	practical	practical	ADJ
inlawrev-2157	100	41	matter	matter	NOUN
inlawrev-2157	100	42	,	,	PUNCT
inlawrev-2157	100	43	by	by	ADP
inlawrev-2157	100	44	the	the	DET
inlawrev-2157	100	45	recipient	recipient	NOUN
inlawrev-2157	100	46	's	's	PART
inlawrev-2157	100	47	status	status	NOUN
inlawrev-2157	100	48	as	as	ADP
inlawrev-2157	100	49	a	a	DET
inlawrev-2157	100	50	degree	degree	NOUN
inlawrev-2157	100	51	candidate	candidate	NOUN
inlawrev-2157	100	52	.	.	PUNCT
inlawrev-2157	101	1	therefore	therefore	ADV
inlawrev-2157	101	2	,	,	PUNCT
inlawrev-2157	101	3	the	the	DET
inlawrev-2157	101	4	terms	term	NOUN
inlawrev-2157	101	5	scholarship	scholarship	NOUN
inlawrev-2157	101	6	and	and	CCONJ
inlawrev-2157	101	7	fellowship	fellowship	NOUN
inlawrev-2157	101	8	may	may	AUX
inlawrev-2157	101	9	be	be	AUX
inlawrev-2157	101	10	used	use	VERB
inlawrev-2157	101	11	interchangeably	interchangeably	ADV
inlawrev-2157	101	12	for	for	ADP
inlawrev-2157	101	13	the	the	DET
inlawrev-2157	101	14	purposes	purpose	NOUN
inlawrev-2157	101	15	of	of	ADP
inlawrev-2157	101	16	this	this	DET
inlawrev-2157	101	17	discussion	discussion	NOUN
inlawrev-2157	101	18	.	.	PUNCT
inlawrev-2157	102	1	the	the	DET
inlawrev-2157	102	2	major	major	ADJ
inlawrev-2157	102	3	problem	problem	NOUN
inlawrev-2157	102	4	in	in	ADP
inlawrev-2157	102	5	determining	determine	VERB
inlawrev-2157	102	6	whether	whether	SCONJ
inlawrev-2157	102	7	a	a	DET
inlawrev-2157	102	8	grant	grant	NOUN
inlawrev-2157	102	9	is	be	AUX
inlawrev-2157	102	10	a	a	DET
inlawrev-2157	102	11	scholarship	scholarship	NOUN
inlawrev-2157	102	12	arises	arise	VERB
inlawrev-2157	102	13	not	not	PART
inlawrev-2157	102	14	so	so	ADV
inlawrev-2157	102	15	much	much	ADV
inlawrev-2157	102	16	from	from	ADP
inlawrev-2157	102	17	the	the	DET
inlawrev-2157	102	18	definitions	definition	NOUN
inlawrev-2157	102	19	themselves	themselves	PRON
inlawrev-2157	102	20	as	as	ADP
inlawrev-2157	102	21	from	from	ADP
inlawrev-2157	102	22	the	the	DET
inlawrev-2157	102	23	restrictions	restriction	NOUN
inlawrev-2157	102	24	which	which	PRON
inlawrev-2157	102	25	the	the	DET
inlawrev-2157	102	26	treasury	treasury	PROPN
inlawrev-2157	102	27	regulations	regulation	NOUN
inlawrev-2157	102	28	impose	impose	VERB
inlawrev-2157	102	29	upon	upon	SCONJ
inlawrev-2157	102	30	these	these	DET
inlawrev-2157	102	31	definitions	definition	NOUN
inlawrev-2157	102	32	.	.	PUNCT
inlawrev-2157	103	1	under	under	ADP
inlawrev-2157	103	2	the	the	DET
inlawrev-2157	103	3	regulations	regulation	NOUN
inlawrev-2157	103	4	,	,	PUNCT
inlawrev-2157	103	5	an	an	DET
inlawrev-2157	103	6	amount	amount	NOUN
inlawrev-2157	103	7	paid	pay	VERB
inlawrev-2157	103	8	to	to	PART
inlawrev-2157	103	9	aid	aid	VERB
inlawrev-2157	103	10	an	an	DET
inlawrev-2157	103	11	individual	individual	NOUN
inlawrev-2157	103	12	in	in	ADP
inlawrev-2157	103	13	the	the	DET
inlawrev-2157	103	14	pursuit	pursuit	NOUN
inlawrev-2157	103	15	of	of	ADP
inlawrev-2157	103	16	studies	study	NOUN
inlawrev-2157	103	17	or	or	CCONJ
inlawrev-2157	103	18	research	research	NOUN
inlawrev-2157	103	19	is	be	AUX
inlawrev-2157	103	20	,	,	PUNCT
inlawrev-2157	103	21	nevertheless	nevertheless	ADV
inlawrev-2157	103	22	,	,	PUNCT
inlawrev-2157	103	23	not	not	PART
inlawrev-2157	103	24	a	a	DET
inlawrev-2157	103	25	scholarship	scholarship	NOUN
inlawrev-2157	103	26	if	if	SCONJ
inlawrev-2157	103	27	it	it	PRON
inlawrev-2157	103	28	represents	represent	VERB
inlawrev-2157	103	29	compensation	compensation	NOUN
inlawrev-2157	103	30	for	for	ADP
inlawrev-2157	103	31	past	past	NOUN
inlawrev-2157	103	32	,	,	PUNCT
inlawrev-2157	103	33	present	present	ADJ
inlawrev-2157	103	34	,	,	PUNCT
inlawrev-2157	103	35	or	or	CCONJ
inlawrev-2157	103	36	future	future	ADJ
inlawrev-2157	103	37	employment	employment	NOUN
inlawrev-2157	103	38	services	service	NOUN
inlawrev-2157	103	39	,	,	PUNCT
inlawrev-2157	103	40	or	or	CCONJ
inlawrev-2157	103	41	for	for	ADP
inlawrev-2157	103	42	services	service	NOUN
inlawrev-2157	103	43	which	which	PRON
inlawrev-2157	103	44	are	be	AUX
inlawrev-2157	103	45	subject	subject	ADJ
inlawrev-2157	103	46	to	to	ADP
inlawrev-2157	103	47	the	the	DET
inlawrev-2157	103	48	direction	direction	NOUN
inlawrev-2157	103	49	or	or	CCONJ
inlawrev-2157	103	50	supervision	supervision	NOUN
inlawrev-2157	103	51	of	of	ADP
inlawrev-2157	103	52	the	the	DET
inlawrev-2157	103	53	grantor	grantor	NOUN
inlawrev-2157	103	54	.	.	PUNCT
inlawrev-2157	104	1	18	18	NUM
inlawrev-2157	104	2	similarly	similarly	ADV
inlawrev-2157	104	3	,	,	PUNCT
inlawrev-2157	104	4	a	a	DET
inlawrev-2157	104	5	grant	grant	NOUN
inlawrev-2157	104	6	is	be	AUX
inlawrev-2157	104	7	not	not	PART
inlawrev-2157	104	8	a	a	DET
inlawrev-2157	104	9	scholarship	scholarship	NOUN
inlawrev-2157	104	10	if	if	SCONJ
inlawrev-2157	104	11	the	the	DET
inlawrev-2157	104	12	recipient	recipient	NOUN
inlawrev-2157	104	13	engages	engage	VERB
inlawrev-2157	104	14	in	in	ADP
inlawrev-2157	104	15	study	study	NOUN
inlawrev-2157	104	16	or	or	CCONJ
inlawrev-2157	104	17	research	research	NOUN
inlawrev-2157	104	18	which	which	PRON
inlawrev-2157	104	19	is	be	AUX
inlawrev-2157	104	20	of	of	ADP
inlawrev-2157	104	21	primary	primary	ADJ
inlawrev-2157	104	22	benefit	benefit	NOUN
inlawrev-2157	104	23	to	to	ADP
inlawrev-2157	104	24	the	the	DET
inlawrev-2157	104	25	grantor	grantor	NOUN
inlawrev-2157	104	26	.	.	PUNCT
inlawrev-2157	105	1	19	19	NUM
inlawrev-2157	105	2	only	only	ADV
inlawrev-2157	105	3	if	if	SCONJ
inlawrev-2157	105	4	the	the	DET
inlawrev-2157	105	5	primary	primary	ADJ
inlawrev-2157	105	6	purpose	purpose	NOUN
inlawrev-2157	105	7	of	of	ADP
inlawrev-2157	105	8	study	study	NOUN
inlawrev-2157	105	9	or	or	CCONJ
inlawrev-2157	105	10	research	research	NOUN
inlawrev-2157	105	11	is	be	AUX
inlawrev-2157	105	12	to	to	PART
inlawrev-2157	105	13	further	further	VERB
inlawrev-2157	105	14	the	the	DET
inlawrev-2157	105	15	education	education	NOUN
inlawrev-2157	105	16	and	and	CCONJ
inlawrev-2157	105	17	training	training	NOUN
inlawrev-2157	105	18	of	of	ADP
inlawrev-2157	105	19	the	the	DET
inlawrev-2157	105	20	recipient	recipient	NOUN
inlawrev-2157	105	21	in	in	ADP
inlawrev-2157	105	22	an	an	DET
inlawrev-2157	105	23	individual	individual	ADJ
inlawrev-2157	105	24	capacity	capacity	NOUN
inlawrev-2157	105	25	does	do	AUX
inlawrev-2157	105	26	the	the	DET
inlawrev-2157	105	27	grant	grant	NOUN
inlawrev-2157	105	28	qualify	qualify	VERB
inlawrev-2157	105	29	as	as	ADP
inlawrev-2157	105	30	an	an	DET
inlawrev-2157	105	31	excludable	excludable	ADJ
inlawrev-2157	105	32	scholarship.20	scholarship.20	NOUN
inlawrev-2157	105	33	the	the	DET
inlawrev-2157	105	34	primary	primary	ADJ
inlawrev-2157	105	35	purpose	purpose	NOUN
inlawrev-2157	105	36	test	test	NOUN
inlawrev-2157	105	37	does	do	AUX
inlawrev-2157	105	38	not	not	PART
inlawrev-2157	105	39	appear	appear	VERB
inlawrev-2157	105	40	in	in	ADP
inlawrev-2157	105	41	the	the	DET
inlawrev-2157	105	42	internal	internal	ADJ
inlawrev-2157	105	43	revenue	revenue	NOUN
inlawrev-2157	105	44	code	code	NOUN
inlawrev-2157	105	45	,	,	PUNCT
inlawrev-2157	105	46	and	and	CCONJ
inlawrev-2157	105	47	the	the	DET
inlawrev-2157	105	48	legislative	legislative	ADJ
inlawrev-2157	105	49	history	history	NOUN
inlawrev-2157	105	50	to	to	PART
inlawrev-2157	105	51	support	support	VERB
inlawrev-2157	105	52	the	the	DET
inlawrev-2157	105	53	adoption	adoption	NOUN
inlawrev-2157	105	54	of	of	ADP
inlawrev-2157	105	55	a	a	DET
inlawrev-2157	105	56	restriction	restriction	NOUN
inlawrev-2157	105	57	of	of	ADP
inlawrev-2157	105	58	this	this	DET
inlawrev-2157	105	59	nature	nature	NOUN
inlawrev-2157	105	60	is	be	AUX
inlawrev-2157	105	61	scant	scant	ADJ
inlawrev-2157	105	62	.	.	PUNCT
inlawrev-2157	106	1	the	the	DET
inlawrev-2157	106	2	house	house	NOUN
inlawrev-2157	106	3	ways	way	NOUN
inlawrev-2157	106	4	and	and	CCONJ
inlawrev-2157	106	5	means	mean	VERB
inlawrev-2157	106	6	committee	committee	NOUN
inlawrev-2157	106	7	report	report	NOUN
inlawrev-2157	106	8	on	on	ADP
inlawrev-2157	106	9	section	section	NOUN
inlawrev-2157	106	10	117	117	NUM
inlawrev-2157	106	11	mentions	mention	NOUN
inlawrev-2157	106	12	services	service	NOUN
inlawrev-2157	106	13	performed	perform	VERB
inlawrev-2157	106	14	primarily	primarily	ADV
inlawrev-2157	106	15	for	for	ADP
inlawrev-2157	106	16	the	the	DET
inlawrev-2157	106	17	education	education	NOUN
inlawrev-2157	106	18	and	and	CCONJ
inlawrev-2157	106	19	training	training	NOUN
inlawrev-2157	106	20	of	of	ADP
inlawrev-2157	106	21	the	the	DET
inlawrev-2157	106	22	recipient	recipient	NOUN
inlawrev-2157	106	23	only	only	ADV
inlawrev-2157	106	24	in	in	ADP
inlawrev-2157	106	25	the	the	DET
inlawrev-2157	106	26	context	context	NOUN
inlawrev-2157	106	27	of	of	ADP
inlawrev-2157	106	28	an	an	DET
inlawrev-2157	106	29	exception	exception	NOUN
inlawrev-2157	106	30	to	to	ADP
inlawrev-2157	106	31	the	the	DET
inlawrev-2157	106	32	rule	rule	NOUN
inlawrev-2157	106	33	that	that	SCONJ
inlawrev-2157	106	34	payments	payment	NOUN
inlawrev-2157	106	35	which	which	PRON
inlawrev-2157	106	36	are	be	AUX
inlawrev-2157	106	37	,	,	PUNCT
inlawrev-2157	106	38	in	in	ADP
inlawrev-2157	106	39	effect	effect	NOUN
inlawrev-2157	106	40	,	,	PUNCT
inlawrev-2157	106	41	wages	wage	NOUN
inlawrev-2157	106	42	for	for	ADP
inlawrev-2157	106	43	services	service	NOUN
inlawrev-2157	106	44	are	be	AUX
inlawrev-2157	106	45	taxable	taxable	ADJ
inlawrev-2157	106	46	income.2	income.2	PROPN
inlawrev-2157	106	47	'	'	PUNCT
inlawrev-2157	106	48	there	there	PRON
inlawrev-2157	106	49	is	be	VERB
inlawrev-2157	106	50	no	no	DET
inlawrev-2157	106	51	mention	mention	NOUN
inlawrev-2157	106	52	in	in	ADP
inlawrev-2157	106	53	the	the	DET
inlawrev-2157	106	54	congressional	congressional	ADJ
inlawrev-2157	106	55	reports	report	NOUN
inlawrev-2157	106	56	of	of	ADP
inlawrev-2157	106	57	any	any	DET
inlawrev-2157	106	58	restrictions	restriction	NOUN
inlawrev-2157	106	59	on	on	ADP
inlawrev-2157	106	60	or	or	CCONJ
inlawrev-2157	106	61	tests	test	VERB
inlawrev-2157	106	62	for	for	ADP
inlawrev-2157	106	63	the	the	DET
inlawrev-2157	106	64	excludability	excludability	NOUN
inlawrev-2157	106	65	of	of	ADP
inlawrev-2157	106	66	scholarships	scholarship	NOUN
inlawrev-2157	106	67	other	other	ADJ
inlawrev-2157	106	68	than	than	ADP
inlawrev-2157	106	69	those	those	PRON
inlawrev-2157	106	70	which	which	PRON
inlawrev-2157	106	71	are	be	AUX
inlawrev-2157	106	72	found	find	VERB
inlawrev-2157	106	73	in	in	ADP
inlawrev-2157	106	74	section	section	NOUN
inlawrev-2157	106	75	117	117	NUM
inlawrev-2157	106	76	as	as	ADP
inlawrev-2157	106	77	enacted.22	enacted.22	NOUN
inlawrev-2157	106	78	because	because	SCONJ
inlawrev-2157	106	79	of	of	ADP
inlawrev-2157	106	80	the	the	DET
inlawrev-2157	106	81	incorporation	incorporation	NOUN
inlawrev-2157	106	82	of	of	ADP
inlawrev-2157	106	83	the	the	DET
inlawrev-2157	106	84	primary	primary	ADJ
inlawrev-2157	106	85	purpose	purpose	NOUN
inlawrev-2157	106	86	test	test	NOUN
inlawrev-2157	106	87	,	,	PUNCT
inlawrev-2157	106	88	the	the	DET
inlawrev-2157	106	89	treasury	treasury	PROPN
inlawrev-2157	106	90	regulations	regulation	NOUN
inlawrev-2157	106	91	to	to	PART
inlawrev-2157	106	92	section	section	VERB
inlawrev-2157	106	93	117	117	NUM
inlawrev-2157	106	94	have	have	AUX
inlawrev-2157	106	95	been	be	AUX
inlawrev-2157	106	96	subjected	subject	VERB
inlawrev-2157	106	97	to	to	ADP
inlawrev-2157	106	98	by	by	ADP
inlawrev-2157	106	99	an	an	DET
inlawrev-2157	106	100	educational	educational	ADJ
inlawrev-2157	106	101	institution	institution	NOUN
inlawrev-2157	106	102	,	,	PUNCT
inlawrev-2157	106	103	a	a	DET
inlawrev-2157	106	104	public	public	ADJ
inlawrev-2157	106	105	or	or	CCONJ
inlawrev-2157	106	106	private	private	ADJ
inlawrev-2157	106	107	organization	organization	NOUN
inlawrev-2157	106	108	,	,	PUNCT
inlawrev-2157	106	109	or	or	CCONJ
inlawrev-2157	106	110	foundation	foundation	NOUN
inlawrev-2157	106	111	,	,	PUNCT
inlawrev-2157	106	112	for	for	ADP
inlawrev-2157	106	113	advanced	advanced	ADJ
inlawrev-2157	106	114	study	study	NOUN
inlawrev-2157	106	115	,	,	PUNCT
inlawrev-2157	106	116	research	research	NOUN
inlawrev-2157	106	117	or	or	CCONJ
inlawrev-2157	106	118	creative	creative	ADJ
inlawrev-2157	106	119	writing	writing	NOUN
inlawrev-2157	106	120	.	.	PUNCT
inlawrev-2157	107	1	i	i	PRON
inlawrev-2157	107	2	d.	d.	PROPN
inlawrev-2157	107	3	at	at	ADP
inlawrev-2157	107	4	836	836	NUM
inlawrev-2157	107	5	.	.	PUNCT
inlawrev-2157	108	1	16treas	16treas	NUM
inlawrev-2157	108	2	.	.	PUNCT
inlawrev-2157	109	1	reg	reg	NOUN
inlawrev-2157	109	2	.	.	PUNCT
inlawrev-2157	110	1	§	§	NOUN
inlawrev-2157	110	2	1.117	1.117	NUM
inlawrev-2157	110	3	-	-	SYM
inlawrev-2157	110	4	3(a	3(a	NUM
inlawrev-2157	110	5	)	)	PUNCT
inlawrev-2157	110	6	(	(	PUNCT
inlawrev-2157	110	7	1956	1956	NUM
inlawrev-2157	110	8	)	)	PUNCT
inlawrev-2157	110	9	.	.	PUNCT
inlawrev-2157	111	1	"	"	PUNCT
inlawrev-2157	111	2	i	i	PRON
inlawrev-2157	111	3	d.	d.	PROPN
inlawrev-2157	111	4	§	§	PROPN
inlawrev-2157	111	5	1.117	1.117	NUM
inlawrev-2157	111	6	-	-	SYM
inlawrev-2157	111	7	3	3	NUM
inlawrev-2157	111	8	(	(	PUNCT
inlawrev-2157	111	9	c	c	NOUN
inlawrev-2157	111	10	)	)	PUNCT
inlawrev-2157	111	11	.	.	PUNCT
inlawrev-2157	112	1	,	,	PUNCT
inlawrev-2157	112	2	8	8	X
inlawrev-2157	112	3	/	/	SYM
inlawrev-2157	112	4	d.	d.	PROPN
inlawrev-2157	112	5	§	§	PROPN
inlawrev-2157	112	6	1.117	1.117	NUM
inlawrev-2157	112	7	-	-	SYM
inlawrev-2157	112	8	4	4	NUM
inlawrev-2157	112	9	(	(	PUNCT
inlawrev-2157	112	10	c)(1	c)(1	NOUN
inlawrev-2157	112	11	)	)	PUNCT
inlawrev-2157	112	12	.	.	PUNCT
inlawrev-2157	113	1	,	,	PUNCT
inlawrev-2157	113	2	9	9	NUM
inlawrev-2157	113	3	/e	/e	NOUN
inlawrev-2157	113	4	*	*	NOUN
inlawrev-2157	113	5	.	.	PUNCT
inlawrev-2157	114	1	§	§	PROPN
inlawrev-2157	114	2	1.117	1.117	NUM
inlawrev-2157	114	3	-	-	SYM
inlawrev-2157	114	4	4	4	NUM
inlawrev-2157	114	5	(	(	PUNCT
inlawrev-2157	114	6	c)(2	c)(2	NOUN
inlawrev-2157	114	7	)	)	PUNCT
inlawrev-2157	114	8	.	.	PUNCT
inlawrev-2157	115	1	20	20	NUM
inlawrev-2157	116	1	i	i	PRON
inlawrev-2157	116	2	d.	d.	PROPN
inlawrev-2157	116	3	§	§	PROPN
inlawrev-2157	116	4	1.117	1.117	NUM
inlawrev-2157	116	5	-	-	SYM
inlawrev-2157	116	6	4	4	NUM
inlawrev-2157	116	7	(	(	PUNCT
inlawrev-2157	116	8	c	c	NOUN
inlawrev-2157	116	9	)	)	PUNCT
inlawrev-2157	116	10	.	.	PUNCT
inlawrev-2157	117	1	2	2	NUM
inlawrev-2157	117	2	,	,	PUNCT
inlawrev-2157	117	3	h.r	h.r	PROPN
inlawrev-2157	117	4	.	.	PROPN
inlawrev-2157	117	5	rep	rep	PROPN
inlawrev-2157	117	6	.	.	PROPN
inlawrev-2157	118	1	no	no	PROPN
inlawrev-2157	118	2	.	.	NOUN
inlawrev-2157	118	3	1337	1337	NUM
inlawrev-2157	118	4	,	,	PUNCT
inlawrev-2157	118	5	83d	83d	X
inlawrev-2157	118	6	cong	cong	PROPN
inlawrev-2157	118	7	.	.	PROPN
inlawrev-2157	118	8	,	,	PUNCT
inlawrev-2157	118	9	2d	2d	PROPN
inlawrev-2157	118	10	sess	sess	NOUN
inlawrev-2157	118	11	.	.	PUNCT
inlawrev-2157	119	1	17	17	NUM
inlawrev-2157	119	2	(	(	PUNCT
inlawrev-2157	119	3	1954	1954	NUM
inlawrev-2157	119	4	)	)	PUNCT
inlawrev-2157	119	5	.	.	PUNCT
inlawrev-2157	120	1	22an	22an	ADJ
inlawrev-2157	120	2	extensive	extensive	ADJ
inlawrev-2157	120	3	treatment	treatment	NOUN
inlawrev-2157	120	4	of	of	ADP
inlawrev-2157	120	5	the	the	DET
inlawrev-2157	120	6	legislative	legislative	ADJ
inlawrev-2157	120	7	history	history	NOUN
inlawrev-2157	120	8	of	of	ADP
inlawrev-2157	120	9	section	section	NOUN
inlawrev-2157	120	10	117	117	NUM
inlawrev-2157	120	11	is	be	AUX
inlawrev-2157	120	12	found	find	VERB
inlawrev-2157	120	13	in	in	ADP
inlawrev-2157	120	14	elmer	elmer	PROPN
inlawrev-2157	120	15	l.	l.	PROPN
inlawrev-2157	120	16	reese	reese	PROPN
inlawrev-2157	120	17	,	,	PUNCT
inlawrev-2157	120	18	45	45	NUM
inlawrev-2157	120	19	t.c	t.c	PROPN
inlawrev-2157	120	20	.	.	PROPN
inlawrev-2157	120	21	407	407	NUM
inlawrev-2157	120	22	(	(	PUNCT
inlawrev-2157	120	23	1966	1966	NUM
inlawrev-2157	120	24	)	)	PUNCT
inlawrev-2157	120	25	.	.	PUNCT
inlawrev-2157	121	1	754	754	NUM
inlawrev-2157	121	2	indiana	indiana	PROPN
inlawrev-2157	121	3	law	law	NOUN
inlawrev-2157	121	4	review	review	NOUN
inlawrev-2157	121	5	[	[	X
inlawrev-2157	121	6	vol	vol	NOUN
inlawrev-2157	121	7	.	.	PUNCT
inlawrev-2157	122	1	8:749	8:749	NUM
inlawrev-2157	122	2	extensive	extensive	ADJ
inlawrev-2157	122	3	criticism	criticism	NOUN
inlawrev-2157	122	4	by	by	ADP
inlawrev-2157	122	5	commentators	commentator	NOUN
inlawrev-2157	122	6	.	.	PUNCT
inlawrev-2157	123	1	the	the	DET
inlawrev-2157	123	2	basis	basis	NOUN
inlawrev-2157	123	3	of	of	ADP
inlawrev-2157	123	4	many	many	ADJ
inlawrev-2157	123	5	of	of	ADP
inlawrev-2157	123	6	these	these	DET
inlawrev-2157	123	7	complaints	complaint	NOUN
inlawrev-2157	123	8	is	be	AUX
inlawrev-2157	123	9	that	that	SCONJ
inlawrev-2157	123	10	the	the	DET
inlawrev-2157	123	11	primary	primary	ADJ
inlawrev-2157	123	12	purpose	purpose	NOUN
inlawrev-2157	123	13	test	test	NOUN
inlawrev-2157	123	14	is	be	AUX
inlawrev-2157	123	15	merely	merely	ADV
inlawrev-2157	123	16	a	a	DET
inlawrev-2157	123	17	continuation	continuation	NOUN
inlawrev-2157	123	18	of	of	ADP
inlawrev-2157	123	19	the	the	DET
inlawrev-2157	123	20	old	old	ADJ
inlawrev-2157	123	21	gift	gift	NOUN
inlawrev-2157	123	22	-	-	PUNCT
inlawrev-2157	123	23	or	or	CCONJ
inlawrev-2157	123	24	-	-	PUNCT
inlawrev-2157	123	25	compensation	compensation	NOUN
inlawrev-2157	123	26	test	test	NOUN
inlawrev-2157	123	27	which	which	PRON
inlawrev-2157	123	28	was	be	AUX
inlawrev-2157	123	29	rejected	reject	VERB
inlawrev-2157	123	30	by	by	ADP
inlawrev-2157	123	31	congress	congress	PROPN
inlawrev-2157	123	32	.	.	PUNCT
inlawrev-2157	124	1	23	23	NUM
inlawrev-2157	125	1	under	under	ADP
inlawrev-2157	125	2	the	the	DET
inlawrev-2157	125	3	primary	primary	ADJ
inlawrev-2157	125	4	purpose	purpose	NOUN
inlawrev-2157	125	5	test	test	NOUN
inlawrev-2157	125	6	,	,	PUNCT
inlawrev-2157	125	7	as	as	ADP
inlawrev-2157	125	8	under	under	ADP
inlawrev-2157	125	9	the	the	DET
inlawrev-2157	125	10	gift	gift	NOUN
inlawrev-2157	125	11	test	test	NOUN
inlawrev-2157	125	12	,	,	PUNCT
inlawrev-2157	125	13	the	the	DET
inlawrev-2157	125	14	controlling	control	VERB
inlawrev-2157	125	15	factors	factor	NOUN
inlawrev-2157	125	16	are	be	AUX
inlawrev-2157	125	17	the	the	DET
inlawrev-2157	125	18	intent	intent	NOUN
inlawrev-2157	125	19	of	of	ADP
inlawrev-2157	125	20	the	the	DET
inlawrev-2157	125	21	grantor	grantor	NOUN
inlawrev-2157	125	22	in	in	ADP
inlawrev-2157	125	23	making	make	VERB
inlawrev-2157	125	24	the	the	DET
inlawrev-2157	125	25	grant	grant	NOUN
inlawrev-2157	125	26	and	and	CCONJ
inlawrev-2157	125	27	whether	whether	SCONJ
inlawrev-2157	125	28	any	any	DET
inlawrev-2157	125	29	benefit	benefit	NOUN
inlawrev-2157	125	30	inures	inure	VERB
inlawrev-2157	125	31	to	to	ADP
inlawrev-2157	125	32	the	the	DET
inlawrev-2157	125	33	grantor.24	grantor.24	NOUN
inlawrev-2157	125	34	it	it	PRON
inlawrev-2157	125	35	has	have	AUX
inlawrev-2157	125	36	been	be	AUX
inlawrev-2157	125	37	proposed	propose	VERB
inlawrev-2157	125	38	that	that	SCONJ
inlawrev-2157	125	39	scholarships	scholarship	NOUN
inlawrev-2157	125	40	should	should	AUX
inlawrev-2157	125	41	be	be	AUX
inlawrev-2157	125	42	treated	treat	VERB
inlawrev-2157	125	43	differently	differently	ADV
inlawrev-2157	125	44	from	from	ADP
inlawrev-2157	125	45	gifts	gift	NOUN
inlawrev-2157	125	46	and	and	CCONJ
inlawrev-2157	125	47	compensation	compensation	NOUN
inlawrev-2157	125	48	because	because	SCONJ
inlawrev-2157	125	49	of	of	ADP
inlawrev-2157	125	50	the	the	DET
inlawrev-2157	125	51	unique	unique	ADJ
inlawrev-2157	125	52	elements	element	NOUN
inlawrev-2157	125	53	of	of	ADP
inlawrev-2157	125	54	motive	motive	NOUN
inlawrev-2157	125	55	and	and	CCONJ
inlawrev-2157	125	56	party	party	NOUN
inlawrev-2157	125	57	relationship	relationship	NOUN
inlawrev-2157	125	58	which	which	PRON
inlawrev-2157	125	59	characterize	characterize	VERB
inlawrev-2157	125	60	each.25	each.25	NOUN
inlawrev-2157	125	61	by	by	ADP
inlawrev-2157	125	62	providing	provide	VERB
inlawrev-2157	125	63	that	that	SCONJ
inlawrev-2157	125	64	the	the	DET
inlawrev-2157	125	65	term	term	NOUN
inlawrev-2157	125	66	scholarship	scholarship	NOUN
inlawrev-2157	125	67	does	do	AUX
inlawrev-2157	125	68	not	not	PART
inlawrev-2157	125	69	include	include	VERB
inlawrev-2157	125	70	an	an	DET
inlawrev-2157	125	71	educational	educational	ADJ
inlawrev-2157	125	72	grant	grant	NOUN
inlawrev-2157	125	73	by	by	ADP
inlawrev-2157	125	74	a	a	DET
inlawrev-2157	125	75	grantor	grantor	NOUN
inlawrev-2157	125	76	motivated	motivate	VERB
inlawrev-2157	125	77	by	by	ADP
inlawrev-2157	125	78	family	family	NOUN
inlawrev-2157	125	79	or	or	CCONJ
inlawrev-2157	125	80	philanthropic	philanthropic	NOUN
inlawrev-2157	125	81	considerations	consideration	NOUN
inlawrev-2157	125	82	,	,	PUNCT
inlawrev-2157	125	83	the	the	DET
inlawrev-2157	125	84	treasury	treasury	PROPN
inlawrev-2157	125	85	regulations	regulation	NOUN
inlawrev-2157	125	86	seem	seem	VERB
inlawrev-2157	125	87	to	to	PART
inlawrev-2157	125	88	recognize	recognize	VERB
inlawrev-2157	125	89	that	that	PRON
inlawrev-2157	125	90	scholarships	scholarship	NOUN
inlawrev-2157	125	91	and	and	CCONJ
inlawrev-2157	125	92	gifts	gift	NOUN
inlawrev-2157	125	93	are	be	AUX
inlawrev-2157	125	94	distinct	distinct	ADJ
inlawrev-2157	125	95	types	type	NOUN
inlawrev-2157	125	96	of	of	ADP
inlawrev-2157	125	97	transfers.26	transfers.26	ADJ
inlawrev-2157	125	98	further	far	ADV
inlawrev-2157	125	99	,	,	PUNCT
inlawrev-2157	125	100	with	with	ADP
inlawrev-2157	125	101	the	the	DET
inlawrev-2157	125	102	enactment	enactment	NOUN
inlawrev-2157	125	103	of	of	ADP
inlawrev-2157	125	104	section	section	NOUN
inlawrev-2157	125	105	117	117	NUM
inlawrev-2157	125	106	,	,	PUNCT
inlawrev-2157	125	107	it	it	PRON
inlawrev-2157	125	108	no	no	ADV
inlawrev-2157	125	109	longer	long	ADV
inlawrev-2157	125	110	follows	follow	VERB
inlawrev-2157	125	111	,	,	PUNCT
inlawrev-2157	125	112	even	even	ADV
inlawrev-2157	125	113	if	if	SCONJ
inlawrev-2157	125	114	the	the	DET
inlawrev-2157	125	115	primary	primary	ADJ
inlawrev-2157	125	116	purpose	purpose	NOUN
inlawrev-2157	125	117	test	test	NOUN
inlawrev-2157	125	118	is	be	AUX
inlawrev-2157	125	119	used	use	VERB
inlawrev-2157	125	120	,	,	PUNCT
inlawrev-2157	125	121	that	that	DET
inlawrev-2157	125	122	scholarship	scholarship	NOUN
inlawrev-2157	125	123	grants	grant	NOUN
inlawrev-2157	125	124	are	be	AUX
inlawrev-2157	125	125	included	include	VERB
inlawrev-2157	125	126	in	in	ADP
inlawrev-2157	125	127	gross	gross	ADJ
inlawrev-2157	125	128	income	income	NOUN
inlawrev-2157	125	129	merely	merely	ADV
inlawrev-2157	125	130	because	because	SCONJ
inlawrev-2157	125	131	payment	payment	NOUN
inlawrev-2157	125	132	is	be	AUX
inlawrev-2157	125	133	compensatory	compensatory	ADJ
inlawrev-2157	125	134	in	in	ADP
inlawrev-2157	125	135	nature	nature	NOUN
inlawrev-2157	125	136	:	:	PUNCT
inlawrev-2157	125	137	if	if	SCONJ
inlawrev-2157	125	138	the	the	DET
inlawrev-2157	125	139	primary	primary	ADJ
inlawrev-2157	125	140	purpose	purpose	NOUN
inlawrev-2157	125	141	of	of	ADP
inlawrev-2157	125	142	the	the	DET
inlawrev-2157	125	143	grant	grant	NOUN
inlawrev-2157	125	144	is	be	AUX
inlawrev-2157	125	145	to	to	PART
inlawrev-2157	125	146	further	further	VERB
inlawrev-2157	125	147	the	the	DET
inlawrev-2157	125	148	23see	23see	NOUN
inlawrev-2157	125	149	e.g.	e.g.	ADV
inlawrev-2157	125	150	,	,	PUNCT
inlawrev-2157	125	151	1	1	NUM
inlawrev-2157	125	152	j.	j.	PROPN
inlawrev-2157	125	153	mertens	mertens	PROPN
inlawrev-2157	125	154	,	,	PUNCT
inlawrev-2157	125	155	law	law	NOUN
inlawrev-2157	125	156	op	op	NOUN
inlawrev-2157	125	157	federal	federal	PROPN
inlawrev-2157	125	158	income	income	NOUN
inlawrev-2157	125	159	taxation	taxation	NOUN
inlawrev-2157	125	160	§	§	PROPN
inlawrev-2157	125	161	7.42	7.42	NUM
inlawrev-2157	125	162	,	,	PUNCT
inlawrev-2157	125	163	at	at	ADP
inlawrev-2157	125	164	7	7	NUM
inlawrev-2157	125	165	-	-	SYM
inlawrev-2157	125	166	146	146	NUM
inlawrev-2157	125	167	,	,	PUNCT
inlawrev-2157	125	168	7	7	NUM
inlawrev-2157	125	169	-	-	SYM
inlawrev-2157	125	170	148	148	NUM
inlawrev-2157	125	171	(	(	PUNCT
inlawrev-2157	125	172	rev	rev	X
inlawrev-2157	125	173	.	.	PROPN
inlawrev-2157	125	174	ed	ed	NOUN
inlawrev-2157	125	175	.	.	PROPN
inlawrev-2157	125	176	1974	1974	NUM
inlawrev-2157	125	177	)	)	PUNCT
inlawrev-2157	125	178	;	;	PUNCT
inlawrev-2157	125	179	hutton	hutton	PROPN
inlawrev-2157	125	180	,	,	PUNCT
inlawrev-2157	125	181	scholarships	scholarship	NOUN
inlawrev-2157	125	182	and	and	CCONJ
inlawrev-2157	125	183	fellowships	fellowship	NOUN
inlawrev-2157	125	184	:	:	PUNCT
inlawrev-2157	125	185	what	what	PRON
inlawrev-2157	125	186	's	be	AUX
inlawrev-2157	125	187	in	in	ADP
inlawrev-2157	125	188	a	a	DET
inlawrev-2157	125	189	name	name	NOUN
inlawrev-2157	125	190	?	?	PUNCT
inlawrev-2157	125	191	,	,	PUNCT
inlawrev-2157	125	192	56	56	NUM
inlawrev-2157	125	193	a.b.a.j	a.b.a.j	PROPN
inlawrev-2157	125	194	.	.	PROPN
inlawrev-2157	125	195	592	592	NUM
inlawrev-2157	125	196	,	,	PUNCT
inlawrev-2157	125	197	593	593	NUM
inlawrev-2157	125	198	(	(	PUNCT
inlawrev-2157	125	199	1970	1970	NUM
inlawrev-2157	125	200	)	)	PUNCT
inlawrev-2157	125	201	;	;	PUNCT
inlawrev-2157	125	202	myers	myers	PROPN
inlawrev-2157	125	203	,	,	PUNCT
inlawrev-2157	125	204	supreme	supreme	PROPN
inlawrev-2157	125	205	court	court	PROPN
inlawrev-2157	125	206	,	,	PUNCT
inlawrev-2157	125	207	in	in	ADP
inlawrev-2157	125	208	unenlightening	unenlightene	VERB
inlawrev-2157	125	209	decision	decision	NOUN
inlawrev-2157	125	210	,	,	PUNCT
inlawrev-2157	125	211	holds	hold	VERB
inlawrev-2157	125	212	"	"	PUNCT
inlawrev-2157	125	213	scholarship	scholarship	NOUN
inlawrev-2157	125	214	"	"	PUNCT
inlawrev-2157	125	215	taxable	taxable	ADJ
inlawrev-2157	125	216	,	,	PUNCT
inlawrev-2157	125	217	31	31	NUM
inlawrev-2157	125	218	j.	j.	PROPN
inlawrev-2157	125	219	taxation	taxation	PROPN
inlawrev-2157	125	220	20	20	NUM
inlawrev-2157	125	221	(	(	PUNCT
inlawrev-2157	125	222	1969	1969	NUM
inlawrev-2157	125	223	)	)	PUNCT
inlawrev-2157	125	224	;	;	PUNCT
inlawrev-2157	125	225	myers	myer	NOUN
inlawrev-2157	125	226	,	,	PUNCT
inlawrev-2157	125	227	tax	tax	NOUN
inlawrev-2157	125	228	status	status	NOUN
inlawrev-2157	125	229	of	of	ADP
inlawrev-2157	125	230	scholarships	scholarship	NOUN
inlawrev-2157	125	231	and	and	CCONJ
inlawrev-2157	125	232	fellowships	fellowship	NOUN
inlawrev-2157	125	233	,	,	PUNCT
inlawrev-2157	125	234	22	22	NUM
inlawrev-2157	125	235	tax	tax	NOUN
inlawrev-2157	125	236	law	law	NOUN
inlawrev-2157	125	237	.	.	PUNCT
inlawrev-2157	126	1	391	391	NUM
inlawrev-2157	126	2	,	,	PUNCT
inlawrev-2157	126	3	398	398	NUM
inlawrev-2157	126	4	(	(	PUNCT
inlawrev-2157	126	5	1968	1968	NUM
inlawrev-2157	126	6	)	)	PUNCT
inlawrev-2157	126	7	;	;	PUNCT
inlawrev-2157	127	1	tabac	tabac	NOUN
inlawrev-2157	127	2	,	,	PUNCT
inlawrev-2157	127	3	scholarships	scholarship	NOUN
inlawrev-2157	127	4	and	and	CCONJ
inlawrev-2157	127	5	fellowship	fellowship	NOUN
inlawrev-2157	127	6	grants	grant	NOUN
inlawrev-2157	127	7	:	:	PUNCT
inlawrev-2157	127	8	an	an	DET
inlawrev-2157	127	9	administrative	administrative	ADJ
inlawrev-2157	127	10	merry	merry	ADJ
inlawrev-2157	127	11	-	-	PUNCT
inlawrev-2157	127	12	go	go	NOUN
inlawrev-2157	127	13	-	-	PUNCT
inlawrev-2157	127	14	round	round	NOUN
inlawrev-2157	127	15	,	,	PUNCT
inlawrev-2157	127	16	46	46	NUM
inlawrev-2157	127	17	taxes	taxis	NOUN
inlawrev-2157	127	18	485	485	NUM
inlawrev-2157	127	19	,	,	PUNCT
inlawrev-2157	127	20	488	488	NUM
inlawrev-2157	127	21	(	(	PUNCT
inlawrev-2157	127	22	1968	1968	NUM
inlawrev-2157	127	23	)	)	PUNCT
inlawrev-2157	127	24	;	;	PUNCT
inlawrev-2157	127	25	mutino	mutino	PROPN
inlawrev-2157	127	26	,	,	PUNCT
inlawrev-2157	127	27	book	book	NOUN
inlawrev-2157	127	28	review	review	NOUN
inlawrev-2157	127	29	,	,	PUNCT
inlawrev-2157	127	30	59	59	NUM
inlawrev-2157	127	31	ky	ky	PROPN
inlawrev-2157	127	32	.	.	PUNCT
inlawrev-2157	128	1	l.j	l.j	PROPN
inlawrev-2157	128	2	.	.	PROPN
inlawrev-2157	128	3	589	589	NUM
inlawrev-2157	128	4	,	,	PUNCT
inlawrev-2157	128	5	594	594	NUM
inlawrev-2157	128	6	(	(	PUNCT
inlawrev-2157	128	7	1970	1970	NUM
inlawrev-2157	128	8	)	)	PUNCT
inlawrev-2157	128	9	.	.	PUNCT
inlawrev-2157	129	1	a	a	DET
inlawrev-2157	129	2	bill	bill	NOUN
inlawrev-2157	129	3	which	which	PRON
inlawrev-2157	129	4	would	would	AUX
inlawrev-2157	129	5	have	have	AUX
inlawrev-2157	129	6	added	add	VERB
inlawrev-2157	129	7	a	a	DET
inlawrev-2157	129	8	primary	primary	ADJ
inlawrev-2157	129	9	purpose	purpose	NOUN
inlawrev-2157	129	10	test	test	NOUN
inlawrev-2157	129	11	was	be	AUX
inlawrev-2157	129	12	introduced	introduce	VERB
inlawrev-2157	129	13	to	to	PART
inlawrev-2157	129	14	clarify	clarify	VERB
inlawrev-2157	129	15	the	the	DET
inlawrev-2157	129	16	rule	rule	NOUN
inlawrev-2157	129	17	but	but	CCONJ
inlawrev-2157	129	18	was	be	AUX
inlawrev-2157	129	19	rejected	reject	VERB
inlawrev-2157	129	20	by	by	ADP
inlawrev-2157	129	21	congress	congress	PROPN
inlawrev-2157	129	22	.	.	PUNCT
inlawrev-2157	130	1	s.	s.	PROPN
inlawrev-2157	130	2	rep	rep	PROPN
inlawrev-2157	130	3	.	.	PROPN
inlawrev-2157	130	4	no	no	PROPN
inlawrev-2157	130	5	.	.	PUNCT
inlawrev-2157	130	6	2207	2207	NUM
inlawrev-2157	130	7	,	,	PUNCT
inlawrev-2157	130	8	87th	87th	ADJ
inlawrev-2157	130	9	cong	cong	NOUN
inlawrev-2157	130	10	.	.	PUNCT
inlawrev-2157	130	11	,	,	PUNCT
inlawrev-2157	130	12	1st	1st	ADJ
inlawrev-2157	130	13	sess	sess	NOUN
inlawrev-2157	130	14	.	.	PUNCT
inlawrev-2157	131	1	(	(	PUNCT
inlawrev-2157	131	2	1961	1961	NUM
inlawrev-2157	131	3	)	)	PUNCT
inlawrev-2157	131	4	.	.	PUNCT
inlawrev-2157	132	1	24	24	NUM
inlawrev-2157	132	2	it	it	PRON
inlawrev-2157	132	3	has	have	AUX
inlawrev-2157	132	4	been	be	AUX
inlawrev-2157	132	5	suggested	suggest	VERB
inlawrev-2157	132	6	that	that	SCONJ
inlawrev-2157	132	7	the	the	DET
inlawrev-2157	132	8	identity	identity	NOUN
inlawrev-2157	132	9	and	and	CCONJ
inlawrev-2157	132	10	intent	intent	NOUN
inlawrev-2157	132	11	of	of	ADP
inlawrev-2157	132	12	the	the	DET
inlawrev-2157	132	13	grantor	grantor	NOUN
inlawrev-2157	132	14	are	be	AUX
inlawrev-2157	132	15	irrelevant	irrelevant	ADJ
inlawrev-2157	132	16	because	because	SCONJ
inlawrev-2157	132	17	section	section	NOUN
inlawrev-2157	132	18	117(b	117(b	PROPN
inlawrev-2157	132	19	)	)	PUNCT
inlawrev-2157	132	20	(	(	PUNCT
inlawrev-2157	132	21	1	1	X
inlawrev-2157	132	22	)	)	PUNCT
inlawrev-2157	132	23	provides	provide	VERB
inlawrev-2157	132	24	a	a	DET
inlawrev-2157	132	25	mechanical	mechanical	ADJ
inlawrev-2157	132	26	test	test	NOUN
inlawrev-2157	132	27	for	for	ADP
inlawrev-2157	132	28	determining	determine	VERB
inlawrev-2157	132	29	whether	whether	SCONJ
inlawrev-2157	132	30	grants	grant	NOUN
inlawrev-2157	132	31	that	that	PRON
inlawrev-2157	132	32	require	require	VERB
inlawrev-2157	132	33	the	the	DET
inlawrev-2157	132	34	performance	performance	NOUN
inlawrev-2157	132	35	of	of	ADP
inlawrev-2157	132	36	services	service	NOUN
inlawrev-2157	132	37	are	be	AUX
inlawrev-2157	132	38	to	to	PART
inlawrev-2157	132	39	be	be	AUX
inlawrev-2157	132	40	considered	consider	VERB
inlawrev-2157	132	41	as	as	ADP
inlawrev-2157	132	42	nontaxable	nontaxable	ADJ
inlawrev-2157	132	43	scholarships	scholarship	NOUN
inlawrev-2157	132	44	.	.	PUNCT
inlawrev-2157	133	1	tabac	tabac	NOUN
inlawrev-2157	133	2	,	,	PUNCT
inlawrev-2157	133	3	scholarships	scholarship	NOUN
inlawrev-2157	133	4	and	and	CCONJ
inlawrev-2157	133	5	fellowship	fellowship	NOUN
inlawrev-2157	133	6	grants	grant	NOUN
inlawrev-2157	133	7	:	:	PUNCT
inlawrev-2157	133	8	an	an	DET
inlawrev-2157	133	9	administrative	administrative	ADJ
inlawrev-2157	133	10	merry	merry	ADJ
inlawrev-2157	133	11	-	-	PUNCT
inlawrev-2157	133	12	go	go	NOUN
inlawrev-2157	133	13	-	-	PUNCT
inlawrev-2157	133	14	round	round	NOUN
inlawrev-2157	133	15	,	,	PUNCT
inlawrev-2157	133	16	46	46	NUM
inlawrev-2157	133	17	taxes	taxis	NOUN
inlawrev-2157	133	18	485	485	NUM
inlawrev-2157	133	19	,	,	PUNCT
inlawrev-2157	133	20	490	490	NUM
inlawrev-2157	133	21	(	(	PUNCT
inlawrev-2157	133	22	1968	1968	NUM
inlawrev-2157	133	23	)	)	PUNCT
inlawrev-2157	133	24	.	.	PUNCT
inlawrev-2157	134	1	the	the	DET
inlawrev-2157	134	2	courts	court	NOUN
inlawrev-2157	134	3	,	,	PUNCT
inlawrev-2157	134	4	however	however	ADV
inlawrev-2157	134	5	,	,	PUNCT
inlawrev-2157	134	6	have	have	AUX
inlawrev-2157	134	7	sustained	sustain	VERB
inlawrev-2157	134	8	the	the	DET
inlawrev-2157	134	9	position	position	NOUN
inlawrev-2157	134	10	that	that	PRON
inlawrev-2157	134	11	section	section	NOUN
inlawrev-2157	134	12	117	117	NUM
inlawrev-2157	134	13	is	be	AUX
inlawrev-2157	134	14	not	not	PART
inlawrev-2157	134	15	a	a	DET
inlawrev-2157	134	16	mechanical	mechanical	ADJ
inlawrev-2157	134	17	test	test	NOUN
inlawrev-2157	134	18	.	.	PUNCT
inlawrev-2157	135	1	see	see	VERB
inlawrev-2157	135	2	cases	case	NOUN
inlawrev-2157	135	3	cited	cite	VERB
inlawrev-2157	135	4	at	at	ADP
inlawrev-2157	135	5	note	note	NOUN
inlawrev-2157	135	6	14	14	NUM
inlawrev-2157	135	7	supra	supra	NOUN
inlawrev-2157	135	8	.	.	PUNCT
inlawrev-2157	136	1	it	it	PRON
inlawrev-2157	136	2	has	have	AUX
inlawrev-2157	136	3	also	also	ADV
inlawrev-2157	136	4	been	be	AUX
inlawrev-2157	136	5	suggested	suggest	VERB
inlawrev-2157	136	6	that	that	SCONJ
inlawrev-2157	136	7	the	the	DET
inlawrev-2157	136	8	mere	mere	ADJ
inlawrev-2157	136	9	presence	presence	NOUN
inlawrev-2157	136	10	of	of	ADP
inlawrev-2157	136	11	a	a	DET
inlawrev-2157	136	12	benefit	benefit	NOUN
inlawrev-2157	136	13	to	to	ADP
inlawrev-2157	136	14	the	the	DET
inlawrev-2157	136	15	grantor	grantor	NOUN
inlawrev-2157	136	16	may	may	AUX
inlawrev-2157	136	17	not	not	PART
inlawrev-2157	136	18	be	be	AUX
inlawrev-2157	136	19	a	a	DET
inlawrev-2157	136	20	useful	useful	ADJ
inlawrev-2157	136	21	standard	standard	NOUN
inlawrev-2157	136	22	in	in	ADP
inlawrev-2157	136	23	the	the	DET
inlawrev-2157	136	24	context	context	NOUN
inlawrev-2157	136	25	of	of	ADP
inlawrev-2157	136	26	research	research	NOUN
inlawrev-2157	136	27	grants	grant	NOUN
inlawrev-2157	136	28	provided	provide	VERB
inlawrev-2157	136	29	by	by	ADP
inlawrev-2157	136	30	charitable	charitable	ADJ
inlawrev-2157	136	31	and	and	CCONJ
inlawrev-2157	136	32	governmental	governmental	ADJ
inlawrev-2157	136	33	organizations	organization	NOUN
inlawrev-2157	136	34	for	for	ADP
inlawrev-2157	136	35	the	the	DET
inlawrev-2157	136	36	purpose	purpose	NOUN
inlawrev-2157	136	37	of	of	ADP
inlawrev-2157	136	38	rendering	render	VERB
inlawrev-2157	136	39	a	a	DET
inlawrev-2157	136	40	public	public	ADJ
inlawrev-2157	136	41	service	service	NOUN
inlawrev-2157	136	42	rather	rather	ADV
inlawrev-2157	136	43	than	than	ADP
inlawrev-2157	136	44	obtaining	obtain	VERB
inlawrev-2157	136	45	a	a	DET
inlawrev-2157	136	46	direct	direct	ADJ
inlawrev-2157	136	47	economic	economic	ADJ
inlawrev-2157	136	48	benefit	benefit	NOUN
inlawrev-2157	136	49	from	from	ADP
inlawrev-2157	136	50	the	the	DET
inlawrev-2157	136	51	services	service	NOUN
inlawrev-2157	136	52	of	of	ADP
inlawrev-2157	136	53	the	the	DET
inlawrev-2157	136	54	recipient	recipient	NOUN
inlawrev-2157	136	55	.	.	PUNCT
inlawrev-2157	137	1	1	1	NUM
inlawrev-2157	137	2	j.	j.	PROPN
inlawrev-2157	137	3	mertens	mertens	PROPN
inlawrev-2157	137	4	,	,	PUNCT
inlawrev-2157	137	5	law	law	NOUN
inlawrev-2157	137	6	op	op	NOUN
inlawrev-2157	137	7	federal	federal	PROPN
inlawrev-2157	137	8	income	income	NOUN
inlawrev-2157	137	9	taxation	taxation	NOUN
inlawrev-2157	137	10	§	§	PROPN
inlawrev-2157	137	11	7.42	7.42	NUM
inlawrev-2157	137	12	,	,	PUNCT
inlawrev-2157	137	13	at	at	ADP
inlawrev-2157	137	14	7	7	NUM
inlawrev-2157	137	15	-	-	SYM
inlawrev-2157	137	16	149	149	NUM
inlawrev-2157	137	17	(	(	PUNCT
inlawrev-2157	137	18	rev	rev	PROPN
inlawrev-2157	137	19	.	.	PROPN
inlawrev-2157	137	20	ed	ed	NOUN
inlawrev-2157	137	21	.	.	PROPN
inlawrev-2157	137	22	1974	1974	NUM
inlawrev-2157	137	23	)	)	PUNCT
inlawrev-2157	137	24	.	.	PUNCT
inlawrev-2157	138	1	25scholarships	25scholarships	NUM
inlawrev-2157	139	1	and	and	CCONJ
inlawrev-2157	139	2	fellowships	fellowship	NOUN
inlawrev-2157	139	3	are	be	AUX
inlawrev-2157	139	4	characterized	characterize	VERB
inlawrev-2157	139	5	by	by	ADP
inlawrev-2157	139	6	motives	motive	NOUN
inlawrev-2157	139	7	of	of	ADP
inlawrev-2157	139	8	encouraging	encourage	VERB
inlawrev-2157	139	9	education	education	NOUN
inlawrev-2157	139	10	and	and	CCONJ
inlawrev-2157	139	11	benefiting	benefit	VERB
inlawrev-2157	139	12	society	society	NOUN
inlawrev-2157	139	13	through	through	ADP
inlawrev-2157	139	14	grants	grant	NOUN
inlawrev-2157	139	15	to	to	ADP
inlawrev-2157	139	16	unrelated	unrelated	ADJ
inlawrev-2157	139	17	parties	party	NOUN
inlawrev-2157	139	18	where	where	SCONJ
inlawrev-2157	139	19	the	the	DET
inlawrev-2157	139	20	grantor	grantor	NOUN
inlawrev-2157	139	21	does	do	AUX
inlawrev-2157	139	22	not	not	PART
inlawrev-2157	139	23	direct	direct	VERB
inlawrev-2157	139	24	the	the	DET
inlawrev-2157	139	25	grantee	grantee	NOUN
inlawrev-2157	139	26	's	's	PART
inlawrev-2157	139	27	activities	activity	NOUN
inlawrev-2157	139	28	.	.	PUNCT
inlawrev-2157	140	1	compensation	compensation	NOUN
inlawrev-2157	140	2	is	be	AUX
inlawrev-2157	140	3	given	give	VERB
inlawrev-2157	140	4	for	for	ADP
inlawrev-2157	140	5	reasons	reason	NOUN
inlawrev-2157	140	6	of	of	ADP
inlawrev-2157	140	7	self	self	NOUN
inlawrev-2157	140	8	-	-	PUNCT
inlawrev-2157	140	9	interest	interest	NOUN
inlawrev-2157	140	10	to	to	ADP
inlawrev-2157	140	11	unrelated	unrelated	ADJ
inlawrev-2157	140	12	parties	party	NOUN
inlawrev-2157	140	13	where	where	SCONJ
inlawrev-2157	140	14	the	the	DET
inlawrev-2157	140	15	grantor	grantor	NOUN
inlawrev-2157	140	16	directs	direct	VERB
inlawrev-2157	140	17	the	the	DET
inlawrev-2157	140	18	grantee	grantee	NOUN
inlawrev-2157	140	19	's	's	PART
inlawrev-2157	140	20	activities	activity	NOUN
inlawrev-2157	140	21	.	.	PUNCT
inlawrev-2157	141	1	gifts	gift	NOUN
inlawrev-2157	141	2	,	,	PUNCT
inlawrev-2157	141	3	on	on	ADP
inlawrev-2157	141	4	the	the	DET
inlawrev-2157	141	5	other	other	ADJ
inlawrev-2157	141	6	hand	hand	NOUN
inlawrev-2157	141	7	,	,	PUNCT
inlawrev-2157	141	8	are	be	AUX
inlawrev-2157	141	9	given	give	VERB
inlawrev-2157	141	10	to	to	ADP
inlawrev-2157	141	11	relatives	relative	NOUN
inlawrev-2157	141	12	or	or	CCONJ
inlawrev-2157	141	13	friends	friend	NOUN
inlawrev-2157	141	14	because	because	SCONJ
inlawrev-2157	141	15	of	of	ADP
inlawrev-2157	141	16	affection	affection	NOUN
inlawrev-2157	141	17	or	or	CCONJ
inlawrev-2157	141	18	appreciation	appreciation	NOUN
inlawrev-2157	141	19	.	.	PUNCT
inlawrev-2157	142	1	gordon	gordon	PROPN
inlawrev-2157	142	2	,	,	PUNCT
inlawrev-2157	142	3	scholarship	scholarship	NOUN
inlawrev-2157	142	4	and	and	CCONJ
inlawrev-2157	142	5	fellowship	fellowship	NOUN
inlawrev-2157	142	6	grants	grant	NOUN
inlawrev-2157	142	7	as	as	ADP
inlawrev-2157	142	8	income	income	NOUN
inlawrev-2157	142	9	:	:	PUNCT
inlawrev-2157	142	10	a	a	DET
inlawrev-2157	142	11	search	search	NOUN
inlawrev-2157	142	12	for	for	ADP
inlawrev-2157	142	13	treasury	treasury	NOUN
inlawrev-2157	142	14	policy	policy	NOUN
inlawrev-2157	142	15	,	,	PUNCT
inlawrev-2157	142	16	1960	1960	NUM
inlawrev-2157	142	17	wash	wash	NOUN
inlawrev-2157	142	18	.	.	PUNCT
inlawrev-2157	143	1	u.l.q	u.l.q	NOUN
inlawrev-2157	143	2	.	.	PUNCT
inlawrev-2157	144	1	144	144	NUM
inlawrev-2157	144	2	,	,	PUNCT
inlawrev-2157	144	3	152	152	NUM
inlawrev-2157	144	4	-	-	SYM
inlawrev-2157	144	5	53	53	NUM
inlawrev-2157	144	6	.	.	PUNCT
inlawrev-2157	145	1	26treas	26treas	PROPN
inlawrev-2157	145	2	.	.	PUNCT
inlawrev-2157	146	1	reg	reg	NOUN
inlawrev-2157	146	2	.	.	PUNCT
inlawrev-2157	147	1	§	§	NOUN
inlawrev-2157	147	2	1.117	1.117	NUM
inlawrev-2157	147	3	-	-	SYM
inlawrev-2157	147	4	3(a	3(a	NUM
inlawrev-2157	147	5	)	)	PUNCT
inlawrev-2157	147	6	,	,	PUNCT
inlawrev-2157	147	7	(	(	PUNCT
inlawrev-2157	147	8	c	c	X
inlawrev-2157	147	9	)	)	PUNCT
inlawrev-2157	147	10	(	(	PUNCT
inlawrev-2157	147	11	1956	1956	NUM
inlawrev-2157	147	12	)	)	PUNCT
inlawrev-2157	147	13	.	.	PUNCT
inlawrev-2157	148	1	1975	1975	NUM
inlawrev-2157	148	2	]	]	PUNCT
inlawrev-2157	148	3	taxation	taxation	NOUN
inlawrev-2157	148	4	of	of	ADP
inlawrev-2157	148	5	scholarships	scholarship	NOUN
inlawrev-2157	148	6	755	755	NUM
inlawrev-2157	148	7	education	education	NOUN
inlawrev-2157	148	8	of	of	ADP
inlawrev-2157	148	9	the	the	DET
inlawrev-2157	148	10	recipient	recipient	NOUN
inlawrev-2157	148	11	in	in	ADP
inlawrev-2157	148	12	an	an	DET
inlawrev-2157	148	13	individual	individual	ADJ
inlawrev-2157	148	14	capacity	capacity	NOUN
inlawrev-2157	148	15	,	,	PUNCT
inlawrev-2157	148	16	the	the	DET
inlawrev-2157	148	17	grant	grant	NOUN
inlawrev-2157	148	18	is	be	AUX
inlawrev-2157	148	19	excluded	exclude	VERB
inlawrev-2157	148	20	.	.	PUNCT
inlawrev-2157	149	1	27	27	NUM
inlawrev-2157	149	2	the	the	DET
inlawrev-2157	149	3	distinction	distinction	NOUN
inlawrev-2157	149	4	is	be	AUX
inlawrev-2157	149	5	made	make	VERB
inlawrev-2157	149	6	between	between	ADP
inlawrev-2157	149	7	amounts	amount	NOUN
inlawrev-2157	149	8	paid	pay	VERB
inlawrev-2157	149	9	primarily	primarily	ADV
inlawrev-2157	149	10	in	in	ADP
inlawrev-2157	149	11	return	return	NOUN
inlawrev-2157	149	12	for	for	ADP
inlawrev-2157	149	13	services	service	NOUN
inlawrev-2157	149	14	rendered	render	VERB
inlawrev-2157	149	15	and	and	CCONJ
inlawrev-2157	149	16	amounts	amount	NOUN
inlawrev-2157	149	17	paid	pay	VERB
inlawrev-2157	149	18	primarily	primarily	ADV
inlawrev-2157	149	19	to	to	PART
inlawrev-2157	149	20	further	further	VERB
inlawrev-2157	149	21	the	the	DET
inlawrev-2157	149	22	education	education	NOUN
inlawrev-2157	149	23	of	of	ADP
inlawrev-2157	149	24	the	the	DET
inlawrev-2157	149	25	individual	individual	NOUN
inlawrev-2157	149	26	.	.	PUNCT
inlawrev-2157	150	1	28	28	NUM
inlawrev-2157	150	2	therefore	therefore	ADV
inlawrev-2157	150	3	,	,	PUNCT
inlawrev-2157	150	4	section	section	NOUN
inlawrev-2157	150	5	117	117	NUM
inlawrev-2157	150	6	affords	afford	VERB
inlawrev-2157	150	7	a	a	DET
inlawrev-2157	150	8	reasonable	reasonable	ADJ
inlawrev-2157	150	9	basis	basis	NOUN
inlawrev-2157	150	10	for	for	ADP
inlawrev-2157	150	11	determining	determine	VERB
inlawrev-2157	150	12	the	the	DET
inlawrev-2157	150	13	character	character	NOUN
inlawrev-2157	150	14	of	of	ADP
inlawrev-2157	150	15	educational	educational	ADJ
inlawrev-2157	150	16	grants	grant	NOUN
inlawrev-2157	150	17	if	if	SCONJ
inlawrev-2157	150	18	the	the	DET
inlawrev-2157	150	19	opportunity	opportunity	NOUN
inlawrev-2157	150	20	for	for	ADP
inlawrev-2157	150	21	considering	consider	VERB
inlawrev-2157	150	22	scholarships	scholarship	NOUN
inlawrev-2157	150	23	as	as	ADP
inlawrev-2157	150	24	a	a	DET
inlawrev-2157	150	25	distinct	distinct	ADJ
inlawrev-2157	150	26	type	type	NOUN
inlawrev-2157	150	27	of	of	ADP
inlawrev-2157	150	28	transfer	transfer	NOUN
inlawrev-2157	150	29	is	be	AUX
inlawrev-2157	150	30	utilized	utilize	VERB
inlawrev-2157	150	31	,	,	PUNCT
inlawrev-2157	150	32	instead	instead	ADV
inlawrev-2157	150	33	of	of	ADP
inlawrev-2157	150	34	trying	try	VERB
inlawrev-2157	150	35	to	to	PART
inlawrev-2157	150	36	force	force	VERB
inlawrev-2157	150	37	such	such	ADJ
inlawrev-2157	150	38	grants	grant	NOUN
inlawrev-2157	150	39	into	into	ADP
inlawrev-2157	150	40	the	the	DET
inlawrev-2157	150	41	narrow	narrow	ADJ
inlawrev-2157	150	42	,	,	PUNCT
inlawrev-2157	150	43	polar	polar	ADJ
inlawrev-2157	150	44	mold	mold	NOUN
inlawrev-2157	150	45	required	require	VERB
inlawrev-2157	150	46	by	by	ADP
inlawrev-2157	150	47	the	the	DET
inlawrev-2157	150	48	either	either	ADV
inlawrev-2157	150	49	-	-	PUNCT
inlawrev-2157	150	50	gift	gift	NOUN
inlawrev-2157	150	51	-	-	PUNCT
inlawrev-2157	150	52	or	or	CCONJ
inlawrev-2157	150	53	-	-	PUNCT
inlawrev-2157	150	54	else	else	NOUN
inlawrev-2157	150	55	-	-	PUNCT
inlawrev-2157	150	56	compensation	compensation	NOUN
inlawrev-2157	150	57	concept	concept	NOUN
inlawrev-2157	150	58	.	.	PUNCT
inlawrev-2157	151	1	29	29	NUM
inlawrev-2157	152	1	the	the	DET
inlawrev-2157	152	2	treasury	treasury	PROPN
inlawrev-2157	152	3	regulations	regulation	NOUN
inlawrev-2157	152	4	have	have	AUX
inlawrev-2157	152	5	been	be	AUX
inlawrev-2157	152	6	called	call	VERB
inlawrev-2157	152	7	confusing	confusing	ADJ
inlawrev-2157	152	8	,	,	PUNCT
inlawrev-2157	152	9	inconsistent	inconsistent	ADJ
inlawrev-2157	152	10	,	,	PUNCT
inlawrev-2157	152	11	and	and	CCONJ
inlawrev-2157	152	12	ambiguous	ambiguous	ADJ
inlawrev-2157	152	13	,	,	PUNCT
inlawrev-2157	152	14	and	and	CCONJ
inlawrev-2157	152	15	have	have	AUX
inlawrev-2157	152	16	been	be	AUX
inlawrev-2157	152	17	denigrated	denigrate	VERB
inlawrev-2157	152	18	for	for	ADP
inlawrev-2157	152	19	failing	fail	VERB
inlawrev-2157	152	20	to	to	PART
inlawrev-2157	152	21	remedy	remedy	VERB
inlawrev-2157	152	22	the	the	DET
inlawrev-2157	152	23	problems	problem	NOUN
inlawrev-2157	152	24	of	of	ADP
inlawrev-2157	152	25	statutory	statutory	ADJ
inlawrev-2157	152	26	construction	construction	NOUN
inlawrev-2157	152	27	and	and	CCONJ
inlawrev-2157	152	28	to	to	PART
inlawrev-2157	152	29	establish	establish	VERB
inlawrev-2157	152	30	clear	clear	ADJ
inlawrev-2157	152	31	tests	test	NOUN
inlawrev-2157	152	32	for	for	ADP
inlawrev-2157	152	33	determining	determine	VERB
inlawrev-2157	152	34	which	which	DET
inlawrev-2157	152	35	payments	payment	NOUN
inlawrev-2157	152	36	qualify	qualify	VERB
inlawrev-2157	152	37	as	as	ADP
inlawrev-2157	152	38	scholarships	scholarship	NOUN
inlawrev-2157	152	39	.	.	PUNCT
inlawrev-2157	152	40	30	30	NUM
inlawrev-2157	152	41	despite	despite	SCONJ
inlawrev-2157	152	42	this	this	DET
inlawrev-2157	152	43	lack	lack	NOUN
inlawrev-2157	152	44	of	of	ADP
inlawrev-2157	152	45	support	support	NOUN
inlawrev-2157	152	46	from	from	ADP
inlawrev-2157	152	47	the	the	DET
inlawrev-2157	152	48	legal	legal	ADJ
inlawrev-2157	152	49	community	community	NOUN
inlawrev-2157	152	50	,	,	PUNCT
inlawrev-2157	152	51	the	the	DET
inlawrev-2157	152	52	united	united	PROPN
inlawrev-2157	152	53	states	states	PROPN
inlawrev-2157	152	54	supreme	supreme	PROPN
inlawrev-2157	152	55	court	court	PROPN
inlawrev-2157	152	56	in	in	ADP
inlawrev-2157	152	57	bingler	bingler	PROPN
inlawrev-2157	152	58	v.	v.	PROPN
inlawrev-2157	152	59	johnson3	johnson3	PROPN
inlawrev-2157	152	60	}	}	PUNCT
inlawrev-2157	152	61	sustained	sustain	VERB
inlawrev-2157	152	62	the	the	DET
inlawrev-2157	152	63	treasury	treasury	PROPN
inlawrev-2157	152	64	regulations	regulation	NOUN
inlawrev-2157	152	65	'	'	PART
inlawrev-2157	152	66	definitions	definition	NOUN
inlawrev-2157	152	67	of	of	ADP
inlawrev-2157	152	68	scholarships	scholarship	NOUN
inlawrev-2157	152	69	and	and	CCONJ
inlawrev-2157	152	70	fellowships	fellowship	NOUN
inlawrev-2157	152	71	.	.	PUNCT
inlawrev-2157	153	1	the	the	DET
inlawrev-2157	153	2	court	court	NOUN
inlawrev-2157	153	3	's	's	PART
inlawrev-2157	153	4	decision	decision	NOUN
inlawrev-2157	153	5	was	be	AUX
inlawrev-2157	153	6	based	base	VERB
inlawrev-2157	153	7	upon	upon	SCONJ
inlawrev-2157	153	8	the	the	DET
inlawrev-2157	153	9	premise	premise	NOUN
inlawrev-2157	153	10	that	that	SCONJ
inlawrev-2157	153	11	there	there	PRON
inlawrev-2157	153	12	can	can	AUX
inlawrev-2157	153	13	be	be	AUX
inlawrev-2157	153	14	no	no	DET
inlawrev-2157	153	15	scholarship	scholarship	NOUN
inlawrev-2157	153	16	if	if	SCONJ
inlawrev-2157	153	17	a	a	DET
inlawrev-2157	153	18	quid	quid	ADJ
inlawrev-2157	153	19	pro	pro	X
inlawrev-2157	153	20	quo	quo	NOUN
inlawrev-2157	153	21	is	be	AUX
inlawrev-2157	153	22	given	give	VERB
inlawrev-2157	153	23	by	by	ADP
inlawrev-2157	153	24	the	the	DET
inlawrev-2157	153	25	recipient	recipient	NOUN
inlawrev-2157	153	26	.	.	PUNCT
inlawrev-2157	154	1	32	32	NUM
inlawrev-2157	154	2	on	on	ADP
inlawrev-2157	154	3	a	a	DET
inlawrev-2157	154	4	philosophical	philosophical	ADJ
inlawrev-2157	154	5	level	level	NOUN
inlawrev-2157	155	1	,	,	PUNCT
inlawrev-2157	155	2	the	the	DET
inlawrev-2157	155	3	primary	primary	ADJ
inlawrev-2157	155	4	purpose	purpose	NOUN
inlawrev-2157	155	5	test	test	NOUN
inlawrev-2157	155	6	also	also	ADV
inlawrev-2157	155	7	has	have	AUX
inlawrev-2157	155	8	been	be	AUX
inlawrev-2157	155	9	defended	defend	VERB
inlawrev-2157	155	10	on	on	ADP
inlawrev-2157	155	11	the	the	DET
inlawrev-2157	155	12	ground	ground	NOUN
inlawrev-2157	155	13	that	that	SCONJ
inlawrev-2157	155	14	the	the	DET
inlawrev-2157	155	15	arguments	argument	NOUN
inlawrev-2157	155	16	for	for	ADP
inlawrev-2157	155	17	using	use	VERB
inlawrev-2157	155	18	a	a	DET
inlawrev-2157	155	19	compensation	compensation	NOUN
inlawrev-2157	155	20	policy	policy	NOUN
inlawrev-2157	155	21	approach	approach	NOUN
inlawrev-2157	155	22	are	be	AUX
inlawrev-2157	155	23	more	more	ADV
inlawrev-2157	155	24	compelling	compelling	ADJ
inlawrev-2157	155	25	than	than	ADP
inlawrev-2157	155	26	those	those	PRON
inlawrev-2157	155	27	favoring	favor	VERB
inlawrev-2157	155	28	a	a	DET
inlawrev-2157	155	29	policy	policy	NOUN
inlawrev-2157	155	30	of	of	ADP
inlawrev-2157	155	31	tax	tax	NOUN
inlawrev-2157	155	32	relief	relief	NOUN
inlawrev-2157	155	33	which	which	PRON
inlawrev-2157	155	34	could	could	AUX
inlawrev-2157	155	35	result	result	VERB
inlawrev-2157	155	36	in	in	ADP
inlawrev-2157	155	37	economic	economic	ADJ
inlawrev-2157	155	38	inequality	inequality	NOUN
inlawrev-2157	155	39	.	.	PUNCT
inlawrev-2157	156	1	it	it	PRON
inlawrev-2157	156	2	is	be	AUX
inlawrev-2157	156	3	feared	fear	VERB
inlawrev-2157	156	4	that	that	SCONJ
inlawrev-2157	156	5	disregarding	disregard	VERB
inlawrev-2157	156	6	the	the	DET
inlawrev-2157	156	7	compensation	compensation	NOUN
inlawrev-2157	156	8	argument	argument	NOUN
inlawrev-2157	156	9	would	would	AUX
inlawrev-2157	156	10	result	result	VERB
inlawrev-2157	156	11	in	in	ADP
inlawrev-2157	156	12	abuses	abuse	NOUN
inlawrev-2157	156	13	,	,	PUNCT
inlawrev-2157	156	14	especially	especially	ADV
inlawrev-2157	156	15	in	in	ADP
inlawrev-2157	156	16	the	the	DET
inlawrev-2157	156	17	area	area	NOUN
inlawrev-2157	156	18	of	of	ADP
inlawrev-2157	156	19	27william	27william	PROPN
inlawrev-2157	156	20	wells	well	NOUN
inlawrev-2157	156	21	,	,	PUNCT
inlawrev-2157	156	22	40	40	NUM
inlawrev-2157	156	23	t.c	t.c	PROPN
inlawrev-2157	156	24	.	.	PROPN
inlawrev-2157	156	25	40	40	NUM
inlawrev-2157	156	26	,	,	PUNCT
inlawrev-2157	156	27	49	49	NUM
inlawrev-2157	156	28	(	(	PUNCT
inlawrev-2157	156	29	1963	1963	NUM
inlawrev-2157	156	30	)	)	PUNCT
inlawrev-2157	156	31	;	;	PUNCT
inlawrev-2157	156	32	frank	frank	PROPN
inlawrev-2157	156	33	t.	t.	PROPN
inlawrev-2157	156	34	bachmura	bachmura	PROPN
inlawrev-2157	156	35	,	,	PUNCT
inlawrev-2157	156	36	32	32	NUM
inlawrev-2157	156	37	t.c	t.c	PROPN
inlawrev-2157	156	38	.	.	PROPN
inlawrev-2157	156	39	1117	1117	NUM
inlawrev-2157	156	40	,	,	PUNCT
inlawrev-2157	156	41	1125	1125	NUM
inlawrev-2157	156	42	(	(	PUNCT
inlawrev-2157	156	43	1959	1959	NUM
inlawrev-2157	156	44	)	)	PUNCT
inlawrev-2157	156	45	;	;	PUNCT
inlawrev-2157	156	46	myers	myer	NOUN
inlawrev-2157	156	47	,	,	PUNCT
inlawrev-2157	156	48	supreme	supreme	PROPN
inlawrev-2157	156	49	court	court	PROPN
inlawrev-2157	156	50	,	,	PUNCT
inlawrev-2157	156	51	in	in	ADP
inlawrev-2157	156	52	unenlightening	unenlightene	VERB
inlawrev-2157	156	53	decision	decision	NOUN
inlawrev-2157	156	54	,	,	PUNCT
inlawrev-2157	156	55	holds	hold	VERB
inlawrev-2157	156	56	"	"	PUNCT
inlawrev-2157	156	57	scholarship	scholarship	NOUN
inlawrev-2157	156	58	"	"	PUNCT
inlawrev-2157	156	59	taxable	taxable	ADJ
inlawrev-2157	156	60	,	,	PUNCT
inlawrev-2157	156	61	31	31	NUM
inlawrev-2157	156	62	j.	j.	PROPN
inlawrev-2157	156	63	taxation	taxation	PROPN
inlawrev-2157	156	64	20	20	NUM
inlawrev-2157	156	65	,	,	PUNCT
inlawrev-2157	156	66	25	25	NUM
inlawrev-2157	156	67	(	(	PUNCT
inlawrev-2157	156	68	1969	1969	NUM
inlawrev-2157	156	69	)	)	PUNCT
inlawrev-2157	156	70	.	.	PUNCT
inlawrev-2157	157	1	2awilliam	2awilliam	NUM
inlawrev-2157	157	2	wells	well	NOUN
inlawrev-2157	157	3	,	,	PUNCT
inlawrev-2157	157	4	40	40	NUM
inlawrev-2157	157	5	t.c	t.c	PROPN
inlawrev-2157	157	6	.	.	PROPN
inlawrev-2157	157	7	40	40	NUM
inlawrev-2157	157	8	,	,	PUNCT
inlawrev-2157	157	9	49	49	NUM
inlawrev-2157	157	10	(	(	PUNCT
inlawrev-2157	157	11	1963	1963	NUM
inlawrev-2157	157	12	)	)	PUNCT
inlawrev-2157	157	13	.	.	PUNCT
inlawrev-2157	158	1	29gordon	29gordon	NUM
inlawrev-2157	158	2	,	,	PUNCT
inlawrev-2157	158	3	scholarships	scholarship	NOUN
inlawrev-2157	158	4	and	and	CCONJ
inlawrev-2157	158	5	fellowship	fellowship	NOUN
inlawrev-2157	158	6	grants	grant	NOUN
inlawrev-2157	158	7	as	as	ADP
inlawrev-2157	158	8	income	income	NOUN
inlawrev-2157	158	9	:	:	PUNCT
inlawrev-2157	158	10	a	a	DET
inlawrev-2157	158	11	search	search	NOUN
inlawrev-2157	158	12	for	for	ADP
inlawrev-2157	158	13	treasury	treasury	NOUN
inlawrev-2157	158	14	policy	policy	NOUN
inlawrev-2157	158	15	,	,	PUNCT
inlawrev-2157	158	16	1960	1960	NUM
inlawrev-2157	158	17	wash	wash	NOUN
inlawrev-2157	158	18	.	.	PUNCT
inlawrev-2157	159	1	u.l.q	u.l.q	NOUN
inlawrev-2157	159	2	.	.	PUNCT
inlawrev-2157	160	1	144	144	NUM
inlawrev-2157	160	2	,	,	PUNCT
inlawrev-2157	160	3	157	157	NUM
inlawrev-2157	160	4	.	.	PUNCT
inlawrev-2157	161	1	30myers	30myers	NUM
inlawrev-2157	161	2	,	,	PUNCT
inlawrev-2157	161	3	supreme	supreme	PROPN
inlawrev-2157	161	4	court	court	PROPN
inlawrev-2157	161	5	,	,	PUNCT
inlawrev-2157	161	6	in	in	ADP
inlawrev-2157	161	7	unenlightening	unenlightene	VERB
inlawrev-2157	161	8	decision	decision	NOUN
inlawrev-2157	161	9	,	,	PUNCT
inlawrev-2157	161	10	holds	hold	VERB
inlawrev-2157	161	11	"	"	PUNCT
inlawrev-2157	161	12	scholarship	scholarship	NOUN
inlawrev-2157	161	13	"	"	PUNCT
inlawrev-2157	161	14	taxable	taxable	ADJ
inlawrev-2157	161	15	,	,	PUNCT
inlawrev-2157	161	16	31	31	NUM
inlawrev-2157	161	17	j.	j.	PROPN
inlawrev-2157	161	18	taxation	taxation	PROPN
inlawrev-2157	161	19	20	20	NUM
inlawrev-2157	161	20	(	(	PUNCT
inlawrev-2157	161	21	1969	1969	NUM
inlawrev-2157	161	22	)	)	PUNCT
inlawrev-2157	161	23	;	;	PUNCT
inlawrev-2157	161	24	comment	comment	NOUN
inlawrev-2157	161	25	,	,	PUNCT
inlawrev-2157	161	26	taxability	taxability	NOUN
inlawrev-2157	161	27	of	of	ADP
inlawrev-2157	161	28	scholarships	scholarship	NOUN
inlawrev-2157	161	29	and	and	CCONJ
inlawrev-2157	161	30	fellowships	fellowship	NOUN
inlawrev-2157	161	31	,	,	PUNCT
inlawrev-2157	161	32	35	35	NUM
inlawrev-2157	161	33	mo	mo	NOUN
inlawrev-2157	161	34	.	.	PROPN
inlawrev-2157	161	35	l.	l.	PROPN
inlawrev-2157	161	36	rev	rev	PROPN
inlawrev-2157	161	37	.	.	PROPN
inlawrev-2157	161	38	393	393	NUM
inlawrev-2157	161	39	,	,	PUNCT
inlawrev-2157	161	40	404	404	NUM
inlawrev-2157	161	41	(	(	PUNCT
inlawrev-2157	161	42	1970	1970	NUM
inlawrev-2157	161	43	)	)	PUNCT
inlawrev-2157	161	44	.	.	PUNCT
inlawrev-2157	162	1	another	another	DET
inlawrev-2157	162	2	criticism	criticism	NOUN
inlawrev-2157	162	3	which	which	PRON
inlawrev-2157	162	4	has	have	AUX
inlawrev-2157	162	5	been	be	AUX
inlawrev-2157	162	6	raised	raise	VERB
inlawrev-2157	162	7	is	be	AUX
inlawrev-2157	162	8	that	that	SCONJ
inlawrev-2157	162	9	,	,	PUNCT
inlawrev-2157	162	10	although	although	SCONJ
inlawrev-2157	162	11	section	section	NOUN
inlawrev-2157	162	12	117	117	NUM
inlawrev-2157	162	13	provides	provide	VERB
inlawrev-2157	162	14	different	different	ADJ
inlawrev-2157	162	15	rules	rule	NOUN
inlawrev-2157	162	16	for	for	ADP
inlawrev-2157	162	17	the	the	DET
inlawrev-2157	162	18	treatment	treatment	NOUN
inlawrev-2157	162	19	of	of	ADP
inlawrev-2157	162	20	grants	grant	NOUN
inlawrev-2157	162	21	to	to	ADP
inlawrev-2157	162	22	persons	person	NOUN
inlawrev-2157	162	23	who	who	PRON
inlawrev-2157	162	24	are	be	AUX
inlawrev-2157	162	25	degree	degree	NOUN
inlawrev-2157	162	26	candidates	candidate	NOUN
inlawrev-2157	162	27	and	and	CCONJ
inlawrev-2157	162	28	grants	grant	NOUN
inlawrev-2157	162	29	to	to	ADP
inlawrev-2157	162	30	persons	person	NOUN
inlawrev-2157	162	31	who	who	PRON
inlawrev-2157	162	32	are	be	AUX
inlawrev-2157	162	33	not	not	PART
inlawrev-2157	162	34	,	,	PUNCT
inlawrev-2157	162	35	the	the	DET
inlawrev-2157	162	36	regulations	regulation	NOUN
inlawrev-2157	162	37	do	do	AUX
inlawrev-2157	162	38	not	not	PART
inlawrev-2157	162	39	distinguish	distinguish	VERB
inlawrev-2157	162	40	between	between	ADP
inlawrev-2157	162	41	these	these	DET
inlawrev-2157	162	42	two	two	NUM
inlawrev-2157	162	43	categories	category	NOUN
inlawrev-2157	162	44	.	.	PUNCT
inlawrev-2157	163	1	the	the	DET
inlawrev-2157	163	2	primary	primary	ADJ
inlawrev-2157	163	3	purpose	purpose	NOUN
inlawrev-2157	163	4	test	test	NOUN
inlawrev-2157	163	5	is	be	AUX
inlawrev-2157	163	6	applied	apply	VERB
inlawrev-2157	163	7	to	to	ADP
inlawrev-2157	163	8	each	each	DET
inlawrev-2157	163	9	class	class	NOUN
inlawrev-2157	163	10	although	although	SCONJ
inlawrev-2157	163	11	the	the	DET
inlawrev-2157	163	12	view	view	NOUN
inlawrev-2157	163	13	that	that	SCONJ
inlawrev-2157	163	14	the	the	DET
inlawrev-2157	163	15	terms	term	NOUN
inlawrev-2157	163	16	scholarship	scholarship	NOUN
inlawrev-2157	163	17	and	and	CCONJ
inlawrev-2157	163	18	fellowship	fellowship	NOUN
inlawrev-2157	163	19	connote	connote	VERB
inlawrev-2157	163	20	a	a	DET
inlawrev-2157	163	21	purpose	purpose	NOUN
inlawrev-2157	163	22	of	of	ADP
inlawrev-2157	163	23	assistance	assistance	NOUN
inlawrev-2157	163	24	distinct	distinct	ADJ
inlawrev-2157	163	25	from	from	ADP
inlawrev-2157	163	26	the	the	DET
inlawrev-2157	163	27	self	self	NOUN
inlawrev-2157	163	28	-	-	PUNCT
inlawrev-2157	163	29	interest	interest	NOUN
inlawrev-2157	163	30	of	of	ADP
inlawrev-2157	163	31	an	an	DET
inlawrev-2157	163	32	employer	employer	NOUN
inlawrev-2157	163	33	in	in	ADP
inlawrev-2157	163	34	compensating	compensate	VERB
inlawrev-2157	163	35	an	an	DET
inlawrev-2157	163	36	employee	employee	NOUN
inlawrev-2157	163	37	is	be	AUX
inlawrev-2157	163	38	a	a	DET
inlawrev-2157	163	39	correct	correct	ADJ
inlawrev-2157	163	40	statement	statement	NOUN
inlawrev-2157	163	41	of	of	ADP
inlawrev-2157	163	42	congressional	congressional	ADJ
inlawrev-2157	163	43	intent	intent	NOUN
inlawrev-2157	163	44	only	only	ADV
inlawrev-2157	163	45	in	in	ADP
inlawrev-2157	163	46	the	the	DET
inlawrev-2157	163	47	case	case	NOUN
inlawrev-2157	163	48	of	of	ADP
inlawrev-2157	163	49	a	a	DET
inlawrev-2157	163	50	non	non	ADJ
inlawrev-2157	163	51	-	-	ADJ
inlawrev-2157	163	52	degree	degree	ADJ
inlawrev-2157	163	53	candidate	candidate	NOUN
inlawrev-2157	163	54	.	.	PUNCT
inlawrev-2157	164	1	s.	s.	PROPN
inlawrev-2157	164	2	rep	rep	PROPN
inlawrev-2157	164	3	.	.	PROPN
inlawrev-2157	165	1	no	no	PROPN
inlawrev-2157	165	2	.	.	NOUN
inlawrev-2157	165	3	1622	1622	NUM
inlawrev-2157	165	4	,	,	PUNCT
inlawrev-2157	165	5	83d	83d	NUM
inlawrev-2157	165	6	cong	cong	NOUN
inlawrev-2157	165	7	.	.	PROPN
inlawrev-2157	165	8	,	,	PUNCT
inlawrev-2157	165	9	2d	2d	PROPN
inlawrev-2157	165	10	sess	sess	NOUN
inlawrev-2157	165	11	.	.	PUNCT
inlawrev-2157	166	1	18	18	NUM
inlawrev-2157	166	2	(	(	PUNCT
inlawrev-2157	166	3	1954	1954	NUM
inlawrev-2157	166	4	)	)	PUNCT
inlawrev-2157	166	5	;	;	PUNCT
inlawrev-2157	167	1	tabac	tabac	NOUN
inlawrev-2157	167	2	,	,	PUNCT
inlawrev-2157	167	3	scholarships	scholarship	NOUN
inlawrev-2157	167	4	and	and	CCONJ
inlawrev-2157	167	5	fellowship	fellowship	NOUN
inlawrev-2157	167	6	grants	grant	NOUN
inlawrev-2157	167	7	:	:	PUNCT
inlawrev-2157	167	8	an	an	DET
inlawrev-2157	167	9	administrative	administrative	ADJ
inlawrev-2157	167	10	merry	merry	ADJ
inlawrev-2157	167	11	-	-	PUNCT
inlawrev-2157	167	12	go	go	NOUN
inlawrev-2157	167	13	-	-	PUNCT
inlawrev-2157	167	14	round	round	NOUN
inlawrev-2157	167	15	,	,	PUNCT
inlawrev-2157	167	16	46	46	NUM
inlawrev-2157	167	17	taxes	taxis	NOUN
inlawrev-2157	167	18	485	485	NUM
inlawrev-2157	167	19	,	,	PUNCT
inlawrev-2157	167	20	489	489	NUM
inlawrev-2157	167	21	(	(	PUNCT
inlawrev-2157	167	22	1968	1968	NUM
inlawrev-2157	167	23	)	)	PUNCT
inlawrev-2157	167	24	.	.	PUNCT
inlawrev-2157	168	1	section	section	NOUN
inlawrev-2157	168	2	117(b)(1	117(b)(1	NUM
inlawrev-2157	168	3	)	)	PUNCT
inlawrev-2157	168	4	specifically	specifically	ADV
inlawrev-2157	168	5	provides	provide	VERB
inlawrev-2157	168	6	for	for	ADP
inlawrev-2157	168	7	a	a	DET
inlawrev-2157	168	8	class	class	NOUN
inlawrev-2157	168	9	of	of	ADP
inlawrev-2157	168	10	services	service	NOUN
inlawrev-2157	168	11	performed	perform	VERB
inlawrev-2157	168	12	by	by	ADP
inlawrev-2157	168	13	degree	degree	NOUN
inlawrev-2157	168	14	candidates	candidate	NOUN
inlawrev-2157	168	15	which	which	PRON
inlawrev-2157	168	16	does	do	AUX
inlawrev-2157	168	17	not	not	PART
inlawrev-2157	168	18	give	give	VERB
inlawrev-2157	168	19	rise	rise	NOUN
inlawrev-2157	168	20	to	to	ADP
inlawrev-2157	168	21	an	an	DET
inlawrev-2157	168	22	employment	employment	NOUN
inlawrev-2157	168	23	relationship	relationship	NOUN
inlawrev-2157	168	24	.	.	PUNCT
inlawrev-2157	169	1	31	31	NUM
inlawrev-2157	169	2	394	394	NUM
inlawrev-2157	169	3	u.s	u.s	PROPN
inlawrev-2157	169	4	.	.	PROPN
inlawrev-2157	169	5	741	741	NUM
inlawrev-2157	169	6	(	(	PUNCT
inlawrev-2157	169	7	1969	1969	NUM
inlawrev-2157	169	8	)	)	PUNCT
inlawrev-2157	169	9	.	.	PUNCT
inlawrev-2157	170	1	37	37	NUM
inlawrev-2157	171	1	i	i	PRON
inlawrev-2157	171	2	d.	d.	NOUN
inlawrev-2157	171	3	at	at	ADP
inlawrev-2157	171	4	751	751	NUM
inlawrev-2157	171	5	.	.	PUNCT
inlawrev-2157	172	1	756	756	NUM
inlawrev-2157	172	2	indiana	indiana	PROPN
inlawrev-2157	172	3	law	law	PROPN
inlawrev-2157	172	4	review	review	NOUN
inlawrev-2157	172	5	[	[	X
inlawrev-2157	172	6	vol	vol	NOUN
inlawrev-2157	172	7	.	.	PUNCT
inlawrev-2157	173	1	8:749	8:749	NUM
inlawrev-2157	173	2	wage	wage	NOUN
inlawrev-2157	173	3	continuation	continuation	NOUN
inlawrev-2157	173	4	plans	plan	NOUN
inlawrev-2157	173	5	which	which	PRON
inlawrev-2157	173	6	are	be	AUX
inlawrev-2157	173	7	,	,	PUNCT
inlawrev-2157	173	8	in	in	ADP
inlawrev-2157	173	9	effect	effect	NOUN
inlawrev-2157	173	10	,	,	PUNCT
inlawrev-2157	173	11	merely	merely	ADV
inlawrev-2157	173	12	employee	employee	NOUN
inlawrev-2157	173	13	training	training	NOUN
inlawrev-2157	173	14	programs	program	NOUN
inlawrev-2157	173	15	.	.	PUNCT
inlawrev-2157	174	1	33	33	NUM
inlawrev-2157	174	2	thus	thus	ADV
inlawrev-2157	174	3	,	,	PUNCT
inlawrev-2157	174	4	even	even	ADV
inlawrev-2157	174	5	though	though	SCONJ
inlawrev-2157	174	6	congress	congress	PROPN
inlawrev-2157	174	7	intended	intend	VERB
inlawrev-2157	174	8	to	to	PART
inlawrev-2157	174	9	provide	provide	VERB
inlawrev-2157	174	10	clear	clear	ADJ
inlawrev-2157	174	11	-	-	PUNCT
inlawrev-2157	174	12	cut	cut	VERB
inlawrev-2157	174	13	rules	rule	NOUN
inlawrev-2157	174	14	to	to	PART
inlawrev-2157	174	15	alleviate	alleviate	VERB
inlawrev-2157	174	16	the	the	DET
inlawrev-2157	174	17	difficulties	difficulty	NOUN
inlawrev-2157	174	18	of	of	ADP
inlawrev-2157	174	19	determining	determine	VERB
inlawrev-2157	174	20	the	the	DET
inlawrev-2157	174	21	taxability	taxability	NOUN
inlawrev-2157	174	22	of	of	ADP
inlawrev-2157	174	23	educational	educational	ADJ
inlawrev-2157	174	24	grants	grant	NOUN
inlawrev-2157	174	25	,	,	PUNCT
inlawrev-2157	174	26	34	34	NUM
inlawrev-2157	174	27	the	the	DET
inlawrev-2157	174	28	convoluted	convoluted	ADJ
inlawrev-2157	174	29	limitation	limitation	NOUN
inlawrev-2157	174	30	on	on	ADP
inlawrev-2157	174	31	the	the	DET
inlawrev-2157	174	32	exclusion	exclusion	NOUN
inlawrev-2157	174	33	of	of	ADP
inlawrev-2157	174	34	scholarships	scholarship	NOUN
inlawrev-2157	174	35	from	from	ADP
inlawrev-2157	174	36	gross	gross	ADJ
inlawrev-2157	174	37	income	income	NOUN
inlawrev-2157	174	38	,	,	PUNCT
inlawrev-2157	174	39	the	the	DET
inlawrev-2157	174	40	failure	failure	NOUN
inlawrev-2157	174	41	of	of	ADP
inlawrev-2157	174	42	congress	congress	PROPN
inlawrev-2157	174	43	to	to	PART
inlawrev-2157	174	44	define	define	VERB
inlawrev-2157	174	45	the	the	DET
inlawrev-2157	174	46	terms	term	NOUN
inlawrev-2157	174	47	"	"	PUNCT
inlawrev-2157	174	48	scholarship	scholarship	NOUN
inlawrev-2157	174	49	"	"	PUNCT
inlawrev-2157	174	50	and	and	CCONJ
inlawrev-2157	174	51	"	"	PUNCT
inlawrev-2157	174	52	fellowship	fellowship	NOUN
inlawrev-2157	174	53	,	,	PUNCT
inlawrev-2157	174	54	"	"	PUNCT
inlawrev-2157	174	55	and	and	CCONJ
inlawrev-2157	174	56	the	the	DET
inlawrev-2157	174	57	additional	additional	ADJ
inlawrev-2157	174	58	requirements	requirement	NOUN
inlawrev-2157	174	59	imposed	impose	VERB
inlawrev-2157	174	60	by	by	ADP
inlawrev-2157	174	61	the	the	DET
inlawrev-2157	174	62	regulations	regulation	NOUN
inlawrev-2157	174	63	have	have	AUX
inlawrev-2157	174	64	resulted	result	VERB
inlawrev-2157	174	65	in	in	ADP
inlawrev-2157	174	66	continuing	continue	VERB
inlawrev-2157	174	67	litigation	litigation	NOUN
inlawrev-2157	174	68	,	,	PUNCT
inlawrev-2157	174	69	and	and	CCONJ
inlawrev-2157	174	70	the	the	DET
inlawrev-2157	174	71	unpredictability	unpredictability	NOUN
inlawrev-2157	174	72	,	,	PUNCT
inlawrev-2157	174	73	confusion	confusion	NOUN
inlawrev-2157	174	74	,	,	PUNCT
inlawrev-2157	174	75	and	and	CCONJ
inlawrev-2157	174	76	inconsistencies	inconsistency	NOUN
inlawrev-2157	174	77	of	of	ADP
inlawrev-2157	174	78	the	the	DET
inlawrev-2157	174	79	pre-1954	pre-1954	NOUN
inlawrev-2157	174	80	determinations	determination	NOUN
inlawrev-2157	174	81	have	have	AUX
inlawrev-2157	174	82	continued	continue	VERB
inlawrev-2157	174	83	unabated	unabated	ADJ
inlawrev-2157	174	84	.	.	PUNCT
inlawrev-2157	175	1	35	35	NUM
inlawrev-2157	175	2	this	this	PRON
inlawrev-2157	175	3	has	have	AUX
inlawrev-2157	175	4	led	lead	VERB
inlawrev-2157	175	5	to	to	ADP
inlawrev-2157	175	6	the	the	DET
inlawrev-2157	175	7	designation	designation	NOUN
inlawrev-2157	175	8	of	of	ADP
inlawrev-2157	175	9	section	section	NOUN
inlawrev-2157	175	10	117	117	NUM
inlawrev-2157	175	11	as	as	ADP
inlawrev-2157	175	12	"	"	PUNCT
inlawrev-2157	175	13	something	something	PRON
inlawrev-2157	175	14	of	of	ADP
inlawrev-2157	175	15	a	a	DET
inlawrev-2157	175	16	fun	fun	NOUN
inlawrev-2157	175	17	house	house	NOUN
inlawrev-2157	175	18	with	with	ADP
inlawrev-2157	175	19	traps	trap	NOUN
inlawrev-2157	175	20	for	for	ADP
inlawrev-2157	175	21	the	the	DET
inlawrev-2157	175	22	unwary	unwary	ADJ
inlawrev-2157	175	23	and	and	CCONJ
inlawrev-2157	175	24	prizes	prize	NOUN
inlawrev-2157	175	25	for	for	ADP
inlawrev-2157	175	26	the	the	DET
inlawrev-2157	175	27	imaginative	imaginative	NOUN
inlawrev-2157	175	28	.	.	PUNCT
inlawrev-2157	175	29	"	"	PUNCT
inlawrev-2157	176	1	36	36	NUM
inlawrev-2157	176	2	since	since	SCONJ
inlawrev-2157	176	3	there	there	PRON
inlawrev-2157	176	4	are	be	VERB
inlawrev-2157	176	5	no	no	DET
inlawrev-2157	176	6	indications	indication	NOUN
inlawrev-2157	176	7	that	that	SCONJ
inlawrev-2157	176	8	the	the	DET
inlawrev-2157	176	9	current	current	ADJ
inlawrev-2157	176	10	regulations	regulation	NOUN
inlawrev-2157	176	11	will	will	AUX
inlawrev-2157	176	12	be	be	AUX
inlawrev-2157	176	13	modified,37	modified,37	VERB
inlawrev-2157	176	14	the	the	DET
inlawrev-2157	176	15	problem	problem	NOUN
inlawrev-2157	176	16	facing	face	VERB
inlawrev-2157	176	17	the	the	DET
inlawrev-2157	176	18	tax	tax	NOUN
inlawrev-2157	176	19	planner	planner	NOUN
inlawrev-2157	176	20	is	be	AUX
inlawrev-2157	176	21	how	how	SCONJ
inlawrev-2157	176	22	to	to	PART
inlawrev-2157	176	23	avoid	avoid	VERB
inlawrev-2157	176	24	the	the	DET
inlawrev-2157	176	25	traps	trap	NOUN
inlawrev-2157	176	26	and	and	CCONJ
inlawrev-2157	176	27	gain	gain	VERB
inlawrev-2157	176	28	the	the	DET
inlawrev-2157	176	29	prize	prize	NOUN
inlawrev-2157	176	30	of	of	ADP
inlawrev-2157	176	31	excludable	excludable	ADJ
inlawrev-2157	176	32	income	income	NOUN
inlawrev-2157	176	33	.	.	PUNCT
inlawrev-2157	177	1	the	the	DET
inlawrev-2157	177	2	solution	solution	NOUN
inlawrev-2157	177	3	to	to	ADP
inlawrev-2157	177	4	the	the	DET
inlawrev-2157	177	5	problem	problem	NOUN
inlawrev-2157	177	6	lies	lie	VERB
inlawrev-2157	177	7	in	in	ADP
inlawrev-2157	177	8	determining	determine	VERB
inlawrev-2157	177	9	what	what	PRON
inlawrev-2157	177	10	characteristics	characteristic	VERB
inlawrev-2157	177	11	a	a	DET
inlawrev-2157	177	12	grant	grant	NOUN
inlawrev-2157	177	13	requiring	require	VERB
inlawrev-2157	177	14	the	the	DET
inlawrev-2157	177	15	services	service	NOUN
inlawrev-2157	177	16	of	of	ADP
inlawrev-2157	177	17	the	the	DET
inlawrev-2157	177	18	recipient	recipient	NOUN
inlawrev-2157	177	19	must	must	AUX
inlawrev-2157	177	20	possess	possess	VERB
inlawrev-2157	177	21	before	before	SCONJ
inlawrev-2157	177	22	it	it	PRON
inlawrev-2157	177	23	qualifies	qualify	VERB
inlawrev-2157	177	24	as	as	ADP
inlawrev-2157	177	25	a	a	DET
inlawrev-2157	177	26	scholarship	scholarship	NOUN
inlawrev-2157	177	27	or	or	CCONJ
inlawrev-2157	177	28	fellowship	fellowship	NOUN
inlawrev-2157	177	29	under	under	ADP
inlawrev-2157	177	30	the	the	DET
inlawrev-2157	177	31	present	present	ADJ
inlawrev-2157	177	32	interpretation	interpretation	NOUN
inlawrev-2157	177	33	of	of	ADP
inlawrev-2157	177	34	section	section	NOUN
inlawrev-2157	177	35	117	117	NUM
inlawrev-2157	177	36	.	.	PUNCT
inlawrev-2157	178	1	ii	ii	PROPN
inlawrev-2157	178	2	.	.	PUNCT
inlawrev-2157	179	1	university	university	NOUN
inlawrev-2157	179	2	as	as	ADP
inlawrev-2157	179	3	grantor	grantor	NOUN
inlawrev-2157	179	4	a.	a.	NOUN
inlawrev-2157	179	5	research	research	NOUN
inlawrev-2157	179	6	assistantships	assistantship	NOUN
inlawrev-2157	179	7	it	it	PRON
inlawrev-2157	179	8	is	be	AUX
inlawrev-2157	179	9	common	common	ADJ
inlawrev-2157	179	10	for	for	SCONJ
inlawrev-2157	179	11	universities	university	NOUN
inlawrev-2157	179	12	to	to	PART
inlawrev-2157	179	13	grant	grant	VERB
inlawrev-2157	179	14	stipends	stipend	NOUN
inlawrev-2157	179	15	to	to	ADP
inlawrev-2157	179	16	candidates	candidate	NOUN
inlawrev-2157	179	17	33large	33large	NUM
inlawrev-2157	179	18	corporations	corporation	NOUN
inlawrev-2157	179	19	have	have	VERB
inlawrev-2157	179	20	an	an	DET
inlawrev-2157	179	21	advantage	advantage	NOUN
inlawrev-2157	179	22	over	over	ADP
inlawrev-2157	179	23	small	small	ADJ
inlawrev-2157	179	24	employers	employer	NOUN
inlawrev-2157	179	25	in	in	ADP
inlawrev-2157	179	26	competitive	competitive	ADJ
inlawrev-2157	179	27	hiring	hiring	NOUN
inlawrev-2157	179	28	by	by	ADP
inlawrev-2157	179	29	being	be	AUX
inlawrev-2157	179	30	able	able	ADJ
inlawrev-2157	179	31	to	to	PART
inlawrev-2157	179	32	offer	offer	VERB
inlawrev-2157	179	33	employee	employee	NOUN
inlawrev-2157	179	34	educational	educational	ADJ
inlawrev-2157	179	35	leaves	leave	NOUN
inlawrev-2157	179	36	with	with	ADP
inlawrev-2157	179	37	continuing	continue	VERB
inlawrev-2157	179	38	tax	tax	NOUN
inlawrev-2157	179	39	free	free	ADJ
inlawrev-2157	179	40	payments	payment	NOUN
inlawrev-2157	179	41	which	which	PRON
inlawrev-2157	179	42	approximate	approximate	VERB
inlawrev-2157	179	43	the	the	DET
inlawrev-2157	179	44	employee	employee	NOUN
inlawrev-2157	179	45	's	's	PART
inlawrev-2157	179	46	salary	salary	NOUN
inlawrev-2157	179	47	.	.	PUNCT
inlawrev-2157	180	1	such	such	ADJ
inlawrev-2157	180	2	"	"	PUNCT
inlawrev-2157	180	3	scholarships	scholarship	NOUN
inlawrev-2157	180	4	"	"	PUNCT
inlawrev-2157	180	5	are	be	AUX
inlawrev-2157	180	6	essentially	essentially	ADV
inlawrev-2157	180	7	employment	employment	NOUN
inlawrev-2157	180	8	arrangements	arrangement	NOUN
inlawrev-2157	180	9	.	.	PUNCT
inlawrev-2157	181	1	21	21	NUM
inlawrev-2157	181	2	ala	ala	NOUN
inlawrev-2157	181	3	.	.	PUNCT
inlawrev-2157	182	1	l.	l.	PROPN
inlawrev-2157	182	2	rev	rev	PROPN
inlawrev-2157	182	3	.	.	PROPN
inlawrev-2157	182	4	375	375	NUM
inlawrev-2157	182	5	,	,	PUNCT
inlawrev-2157	182	6	386	386	NUM
inlawrev-2157	182	7	(	(	PUNCT
inlawrev-2157	182	8	1969	1969	NUM
inlawrev-2157	182	9	)	)	PUNCT
inlawrev-2157	182	10	.	.	PUNCT
inlawrev-2157	183	1	34h.r	34h.r	NUM
inlawrev-2157	183	2	.	.	PUNCT
inlawrev-2157	184	1	rep	rep	PROPN
inlawrev-2157	184	2	.	.	PROPN
inlawrev-2157	184	3	no	no	PROPN
inlawrev-2157	184	4	.	.	NOUN
inlawrev-2157	184	5	1337	1337	NUM
inlawrev-2157	184	6	,	,	PUNCT
inlawrev-2157	184	7	83d	83d	X
inlawrev-2157	184	8	cong	cong	PROPN
inlawrev-2157	184	9	.	.	PROPN
inlawrev-2157	184	10	,	,	PUNCT
inlawrev-2157	184	11	2d	2d	PROPN
inlawrev-2157	184	12	sess	sess	NOUN
inlawrev-2157	184	13	.	.	PUNCT
inlawrev-2157	185	1	16	16	NUM
inlawrev-2157	185	2	(	(	PUNCT
inlawrev-2157	185	3	1954	1954	NUM
inlawrev-2157	185	4	)	)	PUNCT
inlawrev-2157	185	5	;	;	PUNCT
inlawrev-2157	186	1	myers	myer	NOUN
inlawrev-2157	186	2	,	,	PUNCT
inlawrev-2157	186	3	supreme	supreme	PROPN
inlawrev-2157	186	4	court	court	PROPN
inlawrev-2157	186	5	,	,	PUNCT
inlawrev-2157	186	6	in	in	ADP
inlawrev-2157	186	7	unenlightening	unenlightene	VERB
inlawrev-2157	186	8	decision	decision	NOUN
inlawrev-2157	186	9	,	,	PUNCT
inlawrev-2157	186	10	holds	hold	VERB
inlawrev-2157	186	11	"	"	PUNCT
inlawrev-2157	186	12	scholarship	scholarship	NOUN
inlawrev-2157	186	13	"	"	PUNCT
inlawrev-2157	186	14	taxable	taxable	ADJ
inlawrev-2157	186	15	,	,	PUNCT
inlawrev-2157	186	16	31	31	NUM
inlawrev-2157	186	17	j.	j.	PROPN
inlawrev-2157	186	18	taxation	taxation	PROPN
inlawrev-2157	186	19	20	20	NUM
inlawrev-2157	186	20	(	(	PUNCT
inlawrev-2157	186	21	1969	1969	NUM
inlawrev-2157	186	22	)	)	PUNCT
inlawrev-2157	186	23	;	;	PUNCT
inlawrev-2157	186	24	tabac	tabac	NOUN
inlawrev-2157	186	25	,	,	PUNCT
inlawrev-2157	186	26	scholarships	scholarship	NOUN
inlawrev-2157	186	27	and	and	CCONJ
inlawrev-2157	186	28	fellowship	fellowship	NOUN
inlawrev-2157	186	29	grants	grant	NOUN
inlawrev-2157	186	30	:	:	PUNCT
inlawrev-2157	186	31	an	an	DET
inlawrev-2157	186	32	administrative	administrative	ADJ
inlawrev-2157	186	33	merry	merry	ADJ
inlawrev-2157	186	34	-	-	PUNCT
inlawrev-2157	186	35	go	go	NOUN
inlawrev-2157	186	36	-	-	PUNCT
inlawrev-2157	186	37	round	round	NOUN
inlawrev-2157	186	38	,	,	PUNCT
inlawrev-2157	186	39	46	46	NUM
inlawrev-2157	186	40	taxes	taxis	NOUN
inlawrev-2157	186	41	485	485	NUM
inlawrev-2157	186	42	,	,	PUNCT
inlawrev-2157	186	43	490	490	NUM
inlawrev-2157	186	44	(	(	PUNCT
inlawrev-2157	186	45	1968	1968	NUM
inlawrev-2157	186	46	)	)	PUNCT
inlawrev-2157	186	47	.	.	PUNCT
inlawrev-2157	187	1	35	35	NUM
inlawrev-2157	187	2	in	in	ADP
inlawrev-2157	187	3	fact	fact	NOUN
inlawrev-2157	187	4	,	,	PUNCT
inlawrev-2157	187	5	the	the	DET
inlawrev-2157	187	6	most	most	ADV
inlawrev-2157	187	7	recent	recent	ADJ
inlawrev-2157	187	8	revenue	revenue	NOUN
inlawrev-2157	187	9	ruling	ruling	NOUN
inlawrev-2157	187	10	on	on	ADP
inlawrev-2157	187	11	the	the	DET
inlawrev-2157	187	12	subject	subject	NOUN
inlawrev-2157	187	13	states	state	NOUN
inlawrev-2157	187	14	that	that	SCONJ
inlawrev-2157	187	15	whether	whether	SCONJ
inlawrev-2157	187	16	a	a	DET
inlawrev-2157	187	17	grant	grant	NOUN
inlawrev-2157	187	18	is	be	AUX
inlawrev-2157	187	19	included	include	VERB
inlawrev-2157	187	20	in	in	ADP
inlawrev-2157	187	21	gross	gross	ADJ
inlawrev-2157	187	22	income	income	NOUN
inlawrev-2157	187	23	depends	depend	VERB
inlawrev-2157	187	24	on	on	ADP
inlawrev-2157	187	25	the	the	DET
inlawrev-2157	187	26	facts	fact	NOUN
inlawrev-2157	187	27	and	and	CCONJ
inlawrev-2157	187	28	circumstances	circumstance	NOUN
inlawrev-2157	187	29	under	under	ADP
inlawrev-2157	187	30	which	which	PRON
inlawrev-2157	187	31	the	the	DET
inlawrev-2157	187	32	payments	payment	NOUN
inlawrev-2157	187	33	are	be	AUX
inlawrev-2157	187	34	made	make	VERB
inlawrev-2157	187	35	.	.	PUNCT
inlawrev-2157	188	1	rev	rev	PROPN
inlawrev-2157	188	2	.	.	PUNCT
inlawrev-2157	189	1	rul	rul	PROPN
inlawrev-2157	189	2	.	.	PUNCT
inlawrev-2157	190	1	72	72	NUM
inlawrev-2157	190	2	-	-	SYM
inlawrev-2157	190	3	263	263	NUM
inlawrev-2157	190	4	,	,	PUNCT
inlawrev-2157	190	5	1972	1972	NUM
inlawrev-2157	190	6	-	-	SYM
inlawrev-2157	190	7	1	1	NUM
inlawrev-2157	190	8	cum	cum	NOUN
inlawrev-2157	190	9	.	.	PUNCT
inlawrev-2157	191	1	bull	bull	NOUN
inlawrev-2157	191	2	.	.	PUNCT
inlawrev-2157	192	1	40	40	NUM
inlawrev-2157	192	2	.	.	PUNCT
inlawrev-2157	193	1	compare	compare	VERB
inlawrev-2157	193	2	pappas	pappas	PROPN
inlawrev-2157	193	3	v.	v.	ADP
inlawrev-2157	193	4	united	united	PROPN
inlawrev-2157	193	5	states	states	PROPN
inlawrev-2157	193	6	,	,	PUNCT
inlawrev-2157	193	7	67	67	NUM
inlawrev-2157	193	8	-	-	SYM
inlawrev-2157	193	9	1	1	NUM
inlawrev-2157	193	10	u.s	u.s	PROPN
inlawrev-2157	193	11	.	.	PROPN
inlawrev-2157	193	12	tax	tax	PROPN
inlawrev-2157	193	13	cas	cas	PROPN
inlawrev-2157	193	14	.	.	PROPN
inlawrev-2157	193	15	1f	1f	PROPN
inlawrev-2157	193	16	9386	9386	NUM
inlawrev-2157	193	17	(	(	PUNCT
inlawrev-2157	193	18	e.d	e.d	PROPN
inlawrev-2157	193	19	.	.	PROPN
inlawrev-2157	193	20	ark	ark	PROPN
inlawrev-2157	193	21	.	.	PROPN
inlawrev-2157	193	22	1967	1967	NUM
inlawrev-2157	193	23	)	)	PUNCT
inlawrev-2157	193	24	,	,	PUNCT
inlawrev-2157	193	25	and	and	CCONJ
inlawrev-2157	193	26	william	william	PROPN
inlawrev-2157	193	27	wells	wells	PROPN
inlawrev-2157	193	28	,	,	PUNCT
inlawrev-2157	193	29	40	40	NUM
inlawrev-2157	193	30	t.c	t.c	PROPN
inlawrev-2157	193	31	.	.	PROPN
inlawrev-2157	193	32	40	40	NUM
inlawrev-2157	193	33	(	(	PUNCT
inlawrev-2157	193	34	1963	1963	NUM
inlawrev-2157	193	35	)	)	PUNCT
inlawrev-2157	193	36	,	,	PUNCT
inlawrev-2157	193	37	with	with	ADP
inlawrev-2157	193	38	woddail	woddail	NOUN
inlawrev-2157	193	39	v.	v.	ADP
inlawrev-2157	193	40	commissioner	commissioner	NOUN
inlawrev-2157	193	41	,	,	PUNCT
inlawrev-2157	193	42	321	321	NUM
inlawrev-2157	193	43	f.2d	f.2d	NOUN
inlawrev-2157	193	44	721	721	NUM
inlawrev-2157	193	45	(	(	PUNCT
inlawrev-2157	193	46	10th	10th	ADJ
inlawrev-2157	193	47	cir	cir	NOUN
inlawrev-2157	193	48	.	.	PROPN
inlawrev-2157	193	49	1963	1963	NUM
inlawrev-2157	193	50	)	)	PUNCT
inlawrev-2157	193	51	,	,	PUNCT
inlawrev-2157	193	52	and	and	CCONJ
inlawrev-2157	193	53	ethyl	ethyl	PROPN
inlawrev-2157	193	54	m.	m.	PROPN
inlawrev-2157	193	55	bonn	bonn	PROPN
inlawrev-2157	193	56	,	,	PUNCT
inlawrev-2157	193	57	34	34	NUM
inlawrev-2157	193	58	t.c	t.c	PROPN
inlawrev-2157	193	59	.	.	PROPN
inlawrev-2157	193	60	64	64	NUM
inlawrev-2157	193	61	(	(	PUNCT
inlawrev-2157	193	62	1960	1960	NUM
inlawrev-2157	193	63	)	)	PUNCT
inlawrev-2157	193	64	.	.	PUNCT
inlawrev-2157	194	1	compare	compare	VERB
inlawrev-2157	194	2	aileene	aileene	ADJ
inlawrev-2157	194	3	evans	evan	NOUN
inlawrev-2157	194	4	,	,	PUNCT
inlawrev-2157	194	5	34	34	NUM
inlawrev-2157	194	6	t.c	t.c	PROPN
inlawrev-2157	194	7	.	.	PROPN
inlawrev-2157	194	8	720	720	NUM
inlawrev-2157	194	9	(	(	PUNCT
inlawrev-2157	194	10	1960	1960	NUM
inlawrev-2157	194	11	)	)	PUNCT
inlawrev-2157	194	12	,	,	PUNCT
inlawrev-2157	194	13	with	with	ADP
inlawrev-2157	194	14	bingler	bingler	PROPN
inlawrev-2157	194	15	v.	v.	PROPN
inlawrev-2157	194	16	johnson	johnson	PROPN
inlawrev-2157	194	17	,	,	PUNCT
inlawrev-2157	194	18	394	394	NUM
inlawrev-2157	194	19	u.s	u.s	PROPN
inlawrev-2157	194	20	.	.	PROPN
inlawrev-2157	194	21	741	741	NUM
inlawrev-2157	194	22	(	(	PUNCT
inlawrev-2157	194	23	1969	1969	NUM
inlawrev-2157	194	24	)	)	PUNCT
inlawrev-2157	194	25	.	.	PUNCT
inlawrev-2157	195	1	36myers	36myers	NUM
inlawrev-2157	195	2	,	,	PUNCT
inlawrev-2157	195	3	tax	tax	NOUN
inlawrev-2157	195	4	status	status	NOUN
inlawrev-2157	195	5	of	of	ADP
inlawrev-2157	195	6	scholarships	scholarship	NOUN
inlawrev-2157	195	7	and	and	CCONJ
inlawrev-2157	195	8	fellowships	fellowship	NOUN
inlawrev-2157	195	9	,	,	PUNCT
inlawrev-2157	195	10	22	22	NUM
inlawrev-2157	195	11	tax	tax	NOUN
inlawrev-2157	195	12	law	law	NOUN
inlawrev-2157	195	13	.	.	PUNCT
inlawrev-2157	196	1	391	391	NUM
inlawrev-2157	196	2	,	,	PUNCT
inlawrev-2157	196	3	393	393	NUM
inlawrev-2157	196	4	(	(	PUNCT
inlawrev-2157	196	5	1968	1968	NUM
inlawrev-2157	196	6	)	)	PUNCT
inlawrev-2157	196	7	.	.	PUNCT
inlawrev-2157	197	1	37the	37the	PROPN
inlawrev-2157	197	2	internal	internal	ADJ
inlawrev-2157	197	3	revenue	revenue	NOUN
inlawrev-2157	197	4	service	service	NOUN
inlawrev-2157	197	5	has	have	AUX
inlawrev-2157	197	6	indicated	indicate	VERB
inlawrev-2157	197	7	that	that	SCONJ
inlawrev-2157	197	8	it	it	PRON
inlawrev-2157	197	9	intends	intend	VERB
inlawrev-2157	197	10	to	to	PART
inlawrev-2157	197	11	amend	amend	VERB
inlawrev-2157	197	12	the	the	DET
inlawrev-2157	197	13	regulations	regulation	NOUN
inlawrev-2157	197	14	to	to	PART
inlawrev-2157	197	15	reflect	reflect	VERB
inlawrev-2157	197	16	decisions	decision	NOUN
inlawrev-2157	197	17	holding	hold	VERB
inlawrev-2157	197	18	that	that	PRON
inlawrev-2157	197	19	stipends	stipend	VERB
inlawrev-2157	197	20	qualify	qualify	ADJ
inlawrev-2157	197	21	as	as	ADP
inlawrev-2157	197	22	scholarships	scholarship	NOUN
inlawrev-2157	197	23	.	.	PUNCT
inlawrev-2157	198	1	nothing	nothing	PRON
inlawrev-2157	198	2	,	,	PUNCT
inlawrev-2157	198	3	however	however	ADV
inlawrev-2157	198	4	,	,	PUNCT
inlawrev-2157	198	5	has	have	AUX
inlawrev-2157	198	6	come	come	VERB
inlawrev-2157	198	7	of	of	ADP
inlawrev-2157	198	8	these	these	DET
inlawrev-2157	198	9	indications	indication	NOUN
inlawrev-2157	198	10	.	.	PUNCT
inlawrev-2157	199	1	rev	rev	PROPN
inlawrev-2157	199	2	.	.	PUNCT
inlawrev-2157	199	3	rul	rul	PROPN
inlawrev-2157	199	4	.	.	PUNCT
inlawrev-2157	200	1	65	65	NUM
inlawrev-2157	200	2	-	-	SYM
inlawrev-2157	200	3	146	146	NUM
inlawrev-2157	200	4	,	,	PUNCT
inlawrev-2157	200	5	1965	1965	NUM
inlawrev-2157	200	6	-	-	SYM
inlawrev-2157	200	7	1	1	NUM
inlawrev-2157	200	8	cum	cum	NOUN
inlawrev-2157	200	9	.	.	PUNCT
inlawrev-2157	201	1	bull	bull	NOUN
inlawrev-2157	201	2	.	.	PUNCT
inlawrev-2157	202	1	66	66	NUM
inlawrev-2157	202	2	;	;	PUNCT
inlawrev-2157	202	3	rev	rev	PROPN
inlawrev-2157	202	4	.	.	PROPN
inlawrev-2157	203	1	rul	rul	PROPN
inlawrev-2157	203	2	.	.	PUNCT
inlawrev-2157	204	1	65	65	NUM
inlawrev-2157	204	2	-	-	SYM
inlawrev-2157	204	3	59	59	NUM
inlawrev-2157	204	4	,	,	PUNCT
inlawrev-2157	204	5	1965	1965	NUM
inlawrev-2157	204	6	-	-	SYM
inlawrev-2157	204	7	1	1	NUM
inlawrev-2157	204	8	cum	cum	NOUN
inlawrev-2157	204	9	.	.	PUNCT
inlawrev-2157	205	1	bull	bull	NOUN
inlawrev-2157	205	2	.	.	PUNCT
inlawrev-2157	206	1	67	67	NUM
inlawrev-2157	206	2	;	;	PUNCT
inlawrev-2157	206	3	rev	rev	PROPN
inlawrev-2157	206	4	.	.	PROPN
inlawrev-2157	206	5	rul	rul	PROPN
inlawrev-2157	206	6	.	.	PUNCT
inlawrev-2157	207	1	63	63	NUM
inlawrev-2157	207	2	-	-	SYM
inlawrev-2157	207	3	250	250	NUM
inlawrev-2157	207	4	,	,	PUNCT
inlawrev-2157	207	5	1963	1963	NUM
inlawrev-2157	207	6	-	-	SYM
inlawrev-2157	207	7	2	2	NUM
inlawrev-2157	207	8	cum	cum	NOUN
inlawrev-2157	207	9	.	.	PUNCT
inlawrev-2157	208	1	bull	bull	NOUN
inlawrev-2157	208	2	.	.	PUNCT
inlawrev-2157	209	1	79	79	NUM
inlawrev-2157	209	2	.	.	PUNCT
inlawrev-2157	210	1	1975	1975	NUM
inlawrev-2157	210	2	]	]	PUNCT
inlawrev-2157	210	3	taxation	taxation	NOUN
inlawrev-2157	210	4	of	of	ADP
inlawrev-2157	210	5	scholarships	scholarship	NOUN
inlawrev-2157	210	6	757	757	NUM
inlawrev-2157	210	7	for	for	ADP
inlawrev-2157	210	8	master	master	NOUN
inlawrev-2157	210	9	of	of	ADP
inlawrev-2157	210	10	science	science	NOUN
inlawrev-2157	210	11	,	,	PUNCT
inlawrev-2157	210	12	master	master	NOUN
inlawrev-2157	210	13	of	of	ADP
inlawrev-2157	210	14	arts	art	NOUN
inlawrev-2157	210	15	,	,	PUNCT
inlawrev-2157	210	16	and	and	CCONJ
inlawrev-2157	210	17	doctor	doctor	NOUN
inlawrev-2157	210	18	of	of	ADP
inlawrev-2157	210	19	philosophy	philosophy	NOUN
inlawrev-2157	210	20	degrees	degree	NOUN
inlawrev-2157	210	21	.	.	PUNCT
inlawrev-2157	211	1	as	as	ADP
inlawrev-2157	211	2	a	a	DET
inlawrev-2157	211	3	condition	condition	NOUN
inlawrev-2157	211	4	to	to	ADP
inlawrev-2157	211	5	receiving	receive	VERB
inlawrev-2157	211	6	a	a	DET
inlawrev-2157	211	7	grant	grant	NOUN
inlawrev-2157	211	8	,	,	PUNCT
inlawrev-2157	211	9	the	the	DET
inlawrev-2157	211	10	candidate	candidate	NOUN
inlawrev-2157	211	11	often	often	ADV
inlawrev-2157	211	12	is	be	AUX
inlawrev-2157	211	13	required	require	VERB
inlawrev-2157	211	14	to	to	PART
inlawrev-2157	211	15	perform	perform	VERB
inlawrev-2157	211	16	research	research	NOUN
inlawrev-2157	211	17	or	or	CCONJ
inlawrev-2157	211	18	teaching	teaching	NOUN
inlawrev-2157	211	19	services	service	NOUN
inlawrev-2157	211	20	at	at	ADP
inlawrev-2157	211	21	the	the	DET
inlawrev-2157	211	22	university	university	NOUN
inlawrev-2157	211	23	.	.	PUNCT
inlawrev-2157	212	1	the	the	DET
inlawrev-2157	212	2	stipend	stipend	NOUN
inlawrev-2157	212	3	usually	usually	ADV
inlawrev-2157	212	4	is	be	AUX
inlawrev-2157	212	5	designated	designate	VERB
inlawrev-2157	212	6	as	as	ADP
inlawrev-2157	212	7	a	a	DET
inlawrev-2157	212	8	research	research	NOUN
inlawrev-2157	212	9	or	or	CCONJ
inlawrev-2157	212	10	teaching	teaching	NOUN
inlawrev-2157	212	11	assistantship	assistantship	NOUN
inlawrev-2157	212	12	.	.	PUNCT
inlawrev-2157	213	1	typically	typically	ADV
inlawrev-2157	213	2	,	,	PUNCT
inlawrev-2157	213	3	a	a	DET
inlawrev-2157	213	4	graduate	graduate	NOUN
inlawrev-2157	213	5	student	student	NOUN
inlawrev-2157	213	6	receiving	receive	VERB
inlawrev-2157	213	7	a	a	DET
inlawrev-2157	213	8	research	research	NOUN
inlawrev-2157	213	9	assistantship	assistantship	NOUN
inlawrev-2157	213	10	in	in	ADP
inlawrev-2157	213	11	the	the	DET
inlawrev-2157	213	12	physical	physical	ADJ
inlawrev-2157	213	13	sciences	science	NOUN
inlawrev-2157	213	14	is	be	AUX
inlawrev-2157	213	15	expected	expect	VERB
inlawrev-2157	213	16	to	to	PART
inlawrev-2157	213	17	perform	perform	VERB
inlawrev-2157	213	18	laboratory	laboratory	NOUN
inlawrev-2157	213	19	work	work	NOUN
inlawrev-2157	213	20	on	on	ADP
inlawrev-2157	213	21	various	various	ADJ
inlawrev-2157	213	22	research	research	NOUN
inlawrev-2157	213	23	problems	problem	NOUN
inlawrev-2157	213	24	under	under	ADP
inlawrev-2157	213	25	the	the	DET
inlawrev-2157	213	26	direction	direction	NOUN
inlawrev-2157	213	27	of	of	ADP
inlawrev-2157	213	28	a	a	DET
inlawrev-2157	213	29	faculty	faculty	NOUN
inlawrev-2157	213	30	member.38	member.38	NOUN
inlawrev-2157	213	31	in	in	ADP
inlawrev-2157	213	32	the	the	DET
inlawrev-2157	213	33	social	social	ADJ
inlawrev-2157	213	34	sciences	science	NOUN
inlawrev-2157	213	35	,	,	PUNCT
inlawrev-2157	213	36	a	a	DET
inlawrev-2157	213	37	research	research	NOUN
inlawrev-2157	213	38	assistant	assistant	NOUN
inlawrev-2157	213	39	performs	perform	VERB
inlawrev-2157	213	40	library	library	NOUN
inlawrev-2157	213	41	or	or	CCONJ
inlawrev-2157	213	42	survey	survey	NOUN
inlawrev-2157	213	43	type	type	NOUN
inlawrev-2157	213	44	research	research	NOUN
inlawrev-2157	213	45	which	which	PRON
inlawrev-2157	213	46	leads	lead	VERB
inlawrev-2157	213	47	to	to	ADP
inlawrev-2157	213	48	a	a	DET
inlawrev-2157	213	49	publishable	publishable	ADJ
inlawrev-2157	213	50	paper	paper	NOUN
inlawrev-2157	213	51	on	on	ADP
inlawrev-2157	213	52	the	the	DET
inlawrev-2157	213	53	topic	topic	NOUN
inlawrev-2157	213	54	considered.39	considered.39	NOUN
inlawrev-2157	213	55	at	at	ADP
inlawrev-2157	213	56	the	the	DET
inlawrev-2157	213	57	beginning	beginning	NOUN
inlawrev-2157	213	58	of	of	ADP
inlawrev-2157	213	59	a	a	DET
inlawrev-2157	213	60	student	student	NOUN
inlawrev-2157	213	61	's	's	PART
inlawrev-2157	213	62	graduate	graduate	NOUN
inlawrev-2157	213	63	schooling	schooling	NOUN
inlawrev-2157	213	64	,	,	PUNCT
inlawrev-2157	213	65	research	research	NOUN
inlawrev-2157	213	66	problems	problem	NOUN
inlawrev-2157	213	67	are	be	AUX
inlawrev-2157	213	68	defined	define	VERB
inlawrev-2157	213	69	by	by	ADP
inlawrev-2157	213	70	a	a	DET
inlawrev-2157	213	71	supervising	supervising	NOUN
inlawrev-2157	213	72	professor	professor	NOUN
inlawrev-2157	213	73	and	and	CCONJ
inlawrev-2157	213	74	fall	fall	VERB
inlawrev-2157	213	75	within	within	ADP
inlawrev-2157	213	76	the	the	DET
inlawrev-2157	213	77	area	area	NOUN
inlawrev-2157	213	78	of	of	ADP
inlawrev-2157	213	79	the	the	DET
inlawrev-2157	213	80	student	student	NOUN
inlawrev-2157	213	81	's	's	PART
inlawrev-2157	213	82	interest	interest	NOUN
inlawrev-2157	213	83	and	and	CCONJ
inlawrev-2157	213	84	educational	educational	ADJ
inlawrev-2157	213	85	goals	goal	NOUN
inlawrev-2157	213	86	.	.	PUNCT
inlawrev-2157	214	1	a	a	DET
inlawrev-2157	214	2	student	student	NOUN
inlawrev-2157	214	3	may	may	AUX
inlawrev-2157	214	4	gain	gain	VERB
inlawrev-2157	214	5	research	research	NOUN
inlawrev-2157	214	6	experience	experience	NOUN
inlawrev-2157	214	7	by	by	ADP
inlawrev-2157	214	8	working	work	VERB
inlawrev-2157	214	9	on	on	ADP
inlawrev-2157	214	10	problems	problem	NOUN
inlawrev-2157	214	11	under	under	ADP
inlawrev-2157	214	12	several	several	ADJ
inlawrev-2157	214	13	professors	professor	NOUN
inlawrev-2157	214	14	during	during	ADP
inlawrev-2157	214	15	this	this	DET
inlawrev-2157	214	16	period	period	NOUN
inlawrev-2157	214	17	.	.	PUNCT
inlawrev-2157	215	1	when	when	SCONJ
inlawrev-2157	215	2	the	the	DET
inlawrev-2157	215	3	student	student	NOUN
inlawrev-2157	215	4	has	have	AUX
inlawrev-2157	215	5	acquired	acquire	VERB
inlawrev-2157	215	6	sufficient	sufficient	ADJ
inlawrev-2157	215	7	course	course	NOUN
inlawrev-2157	215	8	work	work	NOUN
inlawrev-2157	215	9	and	and	CCONJ
inlawrev-2157	215	10	research	research	NOUN
inlawrev-2157	215	11	experience	experience	NOUN
inlawrev-2157	215	12	,	,	PUNCT
inlawrev-2157	215	13	a	a	DET
inlawrev-2157	215	14	thesis	thesis	NOUN
inlawrev-2157	215	15	problem	problem	NOUN
inlawrev-2157	215	16	is	be	AUX
inlawrev-2157	215	17	selected	select	VERB
inlawrev-2157	215	18	subject	subject	ADJ
inlawrev-2157	215	19	to	to	ADP
inlawrev-2157	215	20	faculty	faculty	NOUN
inlawrev-2157	215	21	approval	approval	NOUN
inlawrev-2157	215	22	.	.	PUNCT
inlawrev-2157	216	1	subsequent	subsequent	ADJ
inlawrev-2157	216	2	research	research	NOUN
inlawrev-2157	216	3	is	be	AUX
inlawrev-2157	216	4	devoted	devote	VERB
inlawrev-2157	216	5	to	to	ADP
inlawrev-2157	216	6	solving	solve	VERB
inlawrev-2157	216	7	the	the	DET
inlawrev-2157	216	8	thesis	thesis	NOUN
inlawrev-2157	216	9	problem	problem	NOUN
inlawrev-2157	216	10	and	and	CCONJ
inlawrev-2157	216	11	writing	write	VERB
inlawrev-2157	216	12	a	a	DET
inlawrev-2157	216	13	dissertation	dissertation	NOUN
inlawrev-2157	216	14	on	on	ADP
inlawrev-2157	216	15	the	the	DET
inlawrev-2157	216	16	subject	subject	NOUN
inlawrev-2157	216	17	.	.	PUNCT
inlawrev-2157	217	1	this	this	DET
inlawrev-2157	217	2	work	work	NOUN
inlawrev-2157	217	3	generally	generally	ADV
inlawrev-2157	217	4	is	be	AUX
inlawrev-2157	217	5	carried	carry	VERB
inlawrev-2157	217	6	out	out	ADP
inlawrev-2157	217	7	independently	independently	ADV
inlawrev-2157	217	8	by	by	ADP
inlawrev-2157	217	9	a	a	DET
inlawrev-2157	217	10	student	student	NOUN
inlawrev-2157	217	11	with	with	ADP
inlawrev-2157	217	12	guidance	guidance	NOUN
inlawrev-2157	217	13	from	from	ADP
inlawrev-2157	217	14	a	a	DET
inlawrev-2157	217	15	single	single	ADJ
inlawrev-2157	217	16	professor	professor	NOUN
inlawrev-2157	217	17	.	.	PUNCT
inlawrev-2157	218	1	the	the	DET
inlawrev-2157	218	2	amount	amount	NOUN
inlawrev-2157	218	3	of	of	ADP
inlawrev-2157	218	4	time	time	NOUN
inlawrev-2157	218	5	a	a	DET
inlawrev-2157	218	6	research	research	NOUN
inlawrev-2157	218	7	assistant	assistant	NOUN
inlawrev-2157	218	8	must	must	AUX
inlawrev-2157	218	9	devote	devote	VERB
inlawrev-2157	218	10	to	to	ADP
inlawrev-2157	218	11	working	working	NOUN
inlawrev-2157	218	12	varies	varie	NOUN
inlawrev-2157	218	13	from	from	ADP
inlawrev-2157	218	14	university	university	NOUN
inlawrev-2157	218	15	to	to	ADP
inlawrev-2157	218	16	university	university	NOUN
inlawrev-2157	218	17	and	and	CCONJ
inlawrev-2157	218	18	department	department	PROPN
inlawrev-2157	218	19	to	to	ADP
inlawrev-2157	218	20	department	department	PROPN
inlawrev-2157	218	21	.	.	PUNCT
inlawrev-2157	219	1	some	some	DET
inlawrev-2157	219	2	departments	department	NOUN
inlawrev-2157	219	3	require	require	VERB
inlawrev-2157	219	4	graduate	graduate	ADJ
inlawrev-2157	219	5	assistants	assistant	NOUN
inlawrev-2157	219	6	to	to	PART
inlawrev-2157	219	7	work	work	VERB
inlawrev-2157	219	8	twenty	twenty	NUM
inlawrev-2157	219	9	hours	hour	NOUN
inlawrev-2157	219	10	per	per	ADP
inlawrev-2157	219	11	week	week	NOUN
inlawrev-2157	219	12	,	,	PUNCT
inlawrev-2157	219	13	while	while	SCONJ
inlawrev-2157	219	14	others	other	NOUN
inlawrev-2157	219	15	fix	fix	VERB
inlawrev-2157	219	16	no	no	DET
inlawrev-2157	219	17	time	time	NOUN
inlawrev-2157	219	18	requirement	requirement	NOUN
inlawrev-2157	219	19	.	.	PUNCT
inlawrev-2157	220	1	in	in	ADP
inlawrev-2157	220	2	any	any	DET
inlawrev-2157	220	3	case	case	NOUN
inlawrev-2157	220	4	,	,	PUNCT
inlawrev-2157	220	5	the	the	DET
inlawrev-2157	220	6	major	major	ADJ
inlawrev-2157	220	7	emphasis	emphasis	NOUN
inlawrev-2157	220	8	is	be	AUX
inlawrev-2157	220	9	placed	place	VERB
inlawrev-2157	220	10	upon	upon	SCONJ
inlawrev-2157	220	11	course	course	NOUN
inlawrev-2157	220	12	work	work	VERB
inlawrev-2157	220	13	38the	38the	DET
inlawrev-2157	220	14	description	description	NOUN
inlawrev-2157	220	15	of	of	ADP
inlawrev-2157	220	16	the	the	DET
inlawrev-2157	220	17	research	research	NOUN
inlawrev-2157	220	18	assistantship	assistantship	NOUN
inlawrev-2157	220	19	is	be	AUX
inlawrev-2157	220	20	a	a	DET
inlawrev-2157	220	21	composite	composite	ADJ
inlawrev-2157	220	22	picture	picture	NOUN
inlawrev-2157	220	23	of	of	ADP
inlawrev-2157	220	24	the	the	DET
inlawrev-2157	220	25	programs	program	NOUN
inlawrev-2157	220	26	operated	operate	VERB
inlawrev-2157	220	27	by	by	ADP
inlawrev-2157	220	28	the	the	DET
inlawrev-2157	220	29	biochemistry	biochemistry	NOUN
inlawrev-2157	220	30	,	,	PUNCT
inlawrev-2157	220	31	microbiology	microbiology	NOUN
inlawrev-2157	220	32	,	,	PUNCT
inlawrev-2157	220	33	and	and	CCONJ
inlawrev-2157	220	34	pharmacology	pharmacology	NOUN
inlawrev-2157	220	35	departments	department	NOUN
inlawrev-2157	220	36	of	of	ADP
inlawrev-2157	220	37	indiana	indiana	PROPN
inlawrev-2157	220	38	university	university	PROPN
inlawrev-2157	220	39	-	-	PUNCT
inlawrev-2157	220	40	purdue	purdue	PROPN
inlawrev-2157	220	41	university	university	NOUN
inlawrev-2157	220	42	at	at	ADP
inlawrev-2157	220	43	indianapolis	indianapolis	PROPN
inlawrev-2157	220	44	[	[	X
inlawrev-2157	220	45	hereinafter	hereinafter	NOUN
inlawrev-2157	220	46	referred	refer	VERB
inlawrev-2157	220	47	to	to	ADP
inlawrev-2157	220	48	as	as	ADP
inlawrev-2157	220	49	iupui	iupui	PROPN
inlawrev-2157	220	50	]	]	X
inlawrev-2157	220	51	,	,	PUNCT
inlawrev-2157	220	52	the	the	DET
inlawrev-2157	220	53	psychology	psychology	NOUN
inlawrev-2157	220	54	department	department	PROPN
inlawrev-2157	220	55	of	of	ADP
inlawrev-2157	220	56	purdue	purdue	PROPN
inlawrev-2157	220	57	university	university	NOUN
inlawrev-2157	220	58	,	,	PUNCT
inlawrev-2157	220	59	and	and	CCONJ
inlawrev-2157	220	60	the	the	DET
inlawrev-2157	220	61	chemistry	chemistry	NOUN
inlawrev-2157	220	62	and	and	CCONJ
inlawrev-2157	220	63	metallurgy	metallurgy	NOUN
inlawrev-2157	220	64	departments	department	NOUN
inlawrev-2157	220	65	of	of	ADP
inlawrev-2157	220	66	iowa	iowa	PROPN
inlawrev-2157	220	67	state	state	PROPN
inlawrev-2157	220	68	university	university	PROPN
inlawrev-2157	220	69	.	.	PUNCT
inlawrev-2157	221	1	it	it	PRON
inlawrev-2157	221	2	represents	represent	VERB
inlawrev-2157	221	3	a	a	DET
inlawrev-2157	221	4	typical	typical	ADJ
inlawrev-2157	221	5	assistantship	assistantship	NOUN
inlawrev-2157	221	6	program	program	NOUN
inlawrev-2157	221	7	.	.	PUNCT
inlawrev-2157	222	1	each	each	PRON
inlawrev-2157	222	2	of	of	ADP
inlawrev-2157	222	3	these	these	DET
inlawrev-2157	222	4	departments	department	NOUN
inlawrev-2157	222	5	offers	offer	VERB
inlawrev-2157	222	6	both	both	PRON
inlawrev-2157	222	7	a	a	DET
inlawrev-2157	222	8	master	master	NOUN
inlawrev-2157	222	9	of	of	ADP
inlawrev-2157	222	10	science	science	NOUN
inlawrev-2157	222	11	and	and	CCONJ
inlawrev-2157	222	12	a	a	DET
inlawrev-2157	222	13	doctor	doctor	NOUN
inlawrev-2157	222	14	of	of	ADP
inlawrev-2157	222	15	philosophy	philosophy	NOUN
inlawrev-2157	222	16	degree	degree	NOUN
inlawrev-2157	222	17	.	.	PUNCT
inlawrev-2157	223	1	the	the	DET
inlawrev-2157	223	2	handling	handling	NOUN
inlawrev-2157	223	3	of	of	ADP
inlawrev-2157	223	4	the	the	DET
inlawrev-2157	223	5	assistantships	assistantship	NOUN
inlawrev-2157	223	6	is	be	AUX
inlawrev-2157	223	7	similar	similar	ADJ
inlawrev-2157	223	8	regardless	regardless	ADV
inlawrev-2157	223	9	of	of	ADP
inlawrev-2157	223	10	the	the	DET
inlawrev-2157	223	11	degree	degree	NOUN
inlawrev-2157	223	12	for	for	ADP
inlawrev-2157	223	13	which	which	PRON
inlawrev-2157	223	14	the	the	DET
inlawrev-2157	223	15	recipient	recipient	NOUN
inlawrev-2157	223	16	is	be	AUX
inlawrev-2157	223	17	a	a	DET
inlawrev-2157	223	18	candidate	candidate	NOUN
inlawrev-2157	223	19	.	.	PUNCT
inlawrev-2157	224	1	"	"	PUNCT
inlawrev-2157	224	2	research	research	VERB
inlawrev-2157	224	3	assistantships	assistantship	NOUN
inlawrev-2157	224	4	in	in	ADP
inlawrev-2157	224	5	the	the	DET
inlawrev-2157	224	6	social	social	ADJ
inlawrev-2157	224	7	sciences	science	NOUN
inlawrev-2157	224	8	under	under	ADP
inlawrev-2157	224	9	which	which	PRON
inlawrev-2157	224	10	the	the	DET
inlawrev-2157	224	11	graduate	graduate	NOUN
inlawrev-2157	224	12	student	student	NOUN
inlawrev-2157	224	13	works	work	VERB
inlawrev-2157	224	14	on	on	ADP
inlawrev-2157	224	15	a	a	DET
inlawrev-2157	224	16	thesis	thesis	NOUN
inlawrev-2157	224	17	problem	problem	NOUN
inlawrev-2157	224	18	are	be	AUX
inlawrev-2157	224	19	rare	rare	ADJ
inlawrev-2157	224	20	.	.	PUNCT
inlawrev-2157	225	1	to	to	ADP
inlawrev-2157	225	2	the	the	DET
inlawrev-2157	225	3	extent	extent	NOUN
inlawrev-2157	225	4	that	that	SCONJ
inlawrev-2157	225	5	such	such	ADJ
inlawrev-2157	225	6	assistantships	assistantship	NOUN
inlawrev-2157	225	7	are	be	AUX
inlawrev-2157	225	8	offered	offer	VERB
inlawrev-2157	225	9	,	,	PUNCT
inlawrev-2157	225	10	the	the	DET
inlawrev-2157	225	11	income	income	NOUN
inlawrev-2157	225	12	tax	tax	NOUN
inlawrev-2157	225	13	status	status	NOUN
inlawrev-2157	225	14	of	of	ADP
inlawrev-2157	225	15	the	the	DET
inlawrev-2157	225	16	stipend	stipend	NOUN
inlawrev-2157	225	17	received	receive	VERB
inlawrev-2157	225	18	by	by	ADP
inlawrev-2157	225	19	the	the	DET
inlawrev-2157	225	20	graduate	graduate	NOUN
inlawrev-2157	225	21	assistant	assistant	NOUN
inlawrev-2157	225	22	is	be	AUX
inlawrev-2157	225	23	governed	govern	VERB
inlawrev-2157	225	24	by	by	ADP
inlawrev-2157	225	25	the	the	DET
inlawrev-2157	225	26	same	same	ADJ
inlawrev-2157	225	27	criteria	criterion	NOUN
inlawrev-2157	225	28	as	as	ADP
inlawrev-2157	225	29	payments	payment	NOUN
inlawrev-2157	225	30	to	to	ADP
inlawrev-2157	225	31	research	research	NOUN
inlawrev-2157	225	32	assistants	assistant	NOUN
inlawrev-2157	225	33	in	in	ADP
inlawrev-2157	225	34	the	the	DET
inlawrev-2157	225	35	physical	physical	ADJ
inlawrev-2157	225	36	sciences	science	NOUN
inlawrev-2157	225	37	.	.	PUNCT
inlawrev-2157	226	1	normally	normally	ADV
inlawrev-2157	226	2	,	,	PUNCT
inlawrev-2157	226	3	however	however	ADV
inlawrev-2157	226	4	,	,	PUNCT
inlawrev-2157	226	5	in	in	ADP
inlawrev-2157	226	6	the	the	DET
inlawrev-2157	226	7	social	social	ADJ
inlawrev-2157	226	8	sciences	science	NOUN
inlawrev-2157	226	9	the	the	DET
inlawrev-2157	226	10	term	term	NOUN
inlawrev-2157	226	11	"	"	PUNCT
inlawrev-2157	226	12	research	research	NOUN
inlawrev-2157	226	13	assistant	assistant	NOUN
inlawrev-2157	226	14	"	"	PUNCT
inlawrev-2157	226	15	means	mean	VERB
inlawrev-2157	226	16	a	a	DET
inlawrev-2157	226	17	student	student	NOUN
inlawrev-2157	226	18	doing	do	VERB
inlawrev-2157	226	19	source	source	NOUN
inlawrev-2157	226	20	checking	checking	NOUN
inlawrev-2157	226	21	,	,	PUNCT
inlawrev-2157	226	22	footnote	footnote	ADJ
inlawrev-2157	226	23	checking	checking	NOUN
inlawrev-2157	226	24	,	,	PUNCT
inlawrev-2157	226	25	interviewing	interviewing	NOUN
inlawrev-2157	226	26	,	,	PUNCT
inlawrev-2157	226	27	etc	etc	X
inlawrev-2157	226	28	.	.	X
inlawrev-2157	226	29	,	,	PUNCT
inlawrev-2157	226	30	for	for	ADP
inlawrev-2157	226	31	a	a	DET
inlawrev-2157	226	32	professor	professor	NOUN
inlawrev-2157	226	33	who	who	PRON
inlawrev-2157	226	34	is	be	AUX
inlawrev-2157	226	35	doing	do	VERB
inlawrev-2157	226	36	the	the	DET
inlawrev-2157	226	37	original	original	ADJ
inlawrev-2157	226	38	work	work	NOUN
inlawrev-2157	226	39	on	on	ADP
inlawrev-2157	226	40	the	the	DET
inlawrev-2157	226	41	project	project	NOUN
inlawrev-2157	226	42	.	.	PUNCT
inlawrev-2157	227	1	the	the	DET
inlawrev-2157	227	2	student	student	NOUN
inlawrev-2157	227	3	is	be	AUX
inlawrev-2157	227	4	considered	consider	VERB
inlawrev-2157	227	5	to	to	PART
inlawrev-2157	227	6	have	have	VERB
inlawrev-2157	227	7	a	a	DET
inlawrev-2157	227	8	part	part	ADJ
inlawrev-2157	227	9	-	-	PUNCT
inlawrev-2157	227	10	time	time	NOUN
inlawrev-2157	227	11	job	job	NOUN
inlawrev-2157	227	12	for	for	ADP
inlawrev-2157	227	13	which	which	PRON
inlawrev-2157	227	14	he	he	PRON
inlawrev-2157	227	15	receives	receive	VERB
inlawrev-2157	227	16	compensation	compensation	NOUN
inlawrev-2157	227	17	.	.	PUNCT
inlawrev-2157	228	1	interviews	interview	NOUN
inlawrev-2157	228	2	with	with	ADP
inlawrev-2157	228	3	prof	prof	PROPN
inlawrev-2157	228	4	.	.	PUNCT
inlawrev-2157	229	1	donald	donald	PROPN
inlawrev-2157	229	2	j.	j.	PROPN
inlawrev-2157	229	3	gray	gray	PROPN
inlawrev-2157	229	4	,	,	PUNCT
inlawrev-2157	229	5	department	department	NOUN
inlawrev-2157	229	6	of	of	ADP
inlawrev-2157	229	7	english	english	PROPN
inlawrev-2157	229	8	,	,	PUNCT
inlawrev-2157	229	9	indiana	indiana	PROPN
inlawrev-2157	229	10	university	university	PROPN
inlawrev-2157	229	11	,	,	PUNCT
inlawrev-2157	229	12	in	in	ADP
inlawrev-2157	229	13	bloomington	bloomington	PROPN
inlawrev-2157	229	14	,	,	PUNCT
inlawrev-2157	229	15	indiana	indiana	PROPN
inlawrev-2157	229	16	,	,	PUNCT
inlawrev-2157	229	17	may	may	AUX
inlawrev-2157	229	18	14	14	NUM
inlawrev-2157	229	19	,	,	PUNCT
inlawrev-2157	229	20	1975	1975	NUM
inlawrev-2157	229	21	;	;	PUNCT
inlawrev-2157	229	22	and	and	CCONJ
inlawrev-2157	229	23	prof	prof	PROPN
inlawrev-2157	229	24	.	.	PUNCT
inlawrev-2157	230	1	sheldon	sheldon	PROPN
inlawrev-2157	230	2	stryker	stryker	PROPN
inlawrev-2157	230	3	,	,	PUNCT
inlawrev-2157	230	4	chairman	chairman	NOUN
inlawrev-2157	230	5	of	of	ADP
inlawrev-2157	230	6	the	the	DET
inlawrev-2157	230	7	department	department	PROPN
inlawrev-2157	230	8	of	of	ADP
inlawrev-2157	230	9	sociology	sociology	NOUN
inlawrev-2157	230	10	,	,	PUNCT
inlawrev-2157	230	11	indiana	indiana	PROPN
inlawrev-2157	230	12	university	university	PROPN
inlawrev-2157	230	13	,	,	PUNCT
inlawrev-2157	230	14	in	in	ADP
inlawrev-2157	230	15	bloomington	bloomington	PROPN
inlawrev-2157	230	16	,	,	PUNCT
inlawrev-2157	230	17	indiana	indiana	PROPN
inlawrev-2157	230	18	,	,	PUNCT
inlawrev-2157	230	19	may	may	AUX
inlawrev-2157	230	20	14	14	NUM
inlawrev-2157	230	21	,	,	PUNCT
inlawrev-2157	230	22	1975	1975	NUM
inlawrev-2157	230	23	.	.	PUNCT
inlawrev-2157	231	1	758	758	NUM
inlawrev-2157	231	2	indiana	indiana	PROPN
inlawrev-2157	231	3	law	law	NOUN
inlawrev-2157	231	4	review	review	NOUN
inlawrev-2157	231	5	[	[	X
inlawrev-2157	231	6	vol	vol	NOUN
inlawrev-2157	231	7	.	.	PUNCT
inlawrev-2157	231	8	8:749	8:749	NUM
inlawrev-2157	231	9	during	during	ADP
inlawrev-2157	231	10	the	the	DET
inlawrev-2157	231	11	first	first	ADJ
inlawrev-2157	231	12	two	two	NUM
inlawrev-2157	231	13	years	year	NOUN
inlawrev-2157	231	14	of	of	ADP
inlawrev-2157	231	15	a	a	DET
inlawrev-2157	231	16	doctoral	doctoral	ADJ
inlawrev-2157	231	17	program	program	NOUN
inlawrev-2157	231	18	.	.	PUNCT
inlawrev-2157	232	1	afterwards	afterwards	ADV
inlawrev-2157	232	2	,	,	PUNCT
inlawrev-2157	232	3	less	less	ADJ
inlawrev-2157	232	4	time	time	NOUN
inlawrev-2157	232	5	is	be	AUX
inlawrev-2157	232	6	spent	spend	VERB
inlawrev-2157	232	7	in	in	ADP
inlawrev-2157	232	8	the	the	DET
inlawrev-2157	232	9	classroom	classroom	NOUN
inlawrev-2157	232	10	,	,	PUNCT
inlawrev-2157	232	11	and	and	CCONJ
inlawrev-2157	232	12	research	research	NOUN
inlawrev-2157	232	13	consumes	consume	VERB
inlawrev-2157	232	14	an	an	DET
inlawrev-2157	232	15	increasing	increase	VERB
inlawrev-2157	232	16	portion	portion	NOUN
inlawrev-2157	232	17	of	of	ADP
inlawrev-2157	232	18	a	a	DET
inlawrev-2157	232	19	student	student	NOUN
inlawrev-2157	232	20	's	's	PART
inlawrev-2157	232	21	time	time	NOUN
inlawrev-2157	232	22	.	.	PUNCT
inlawrev-2157	233	1	in	in	ADP
inlawrev-2157	233	2	a	a	DET
inlawrev-2157	233	3	master	master	NOUN
inlawrev-2157	233	4	's	's	PART
inlawrev-2157	233	5	degree	degree	NOUN
inlawrev-2157	233	6	program	program	NOUN
inlawrev-2157	233	7	,	,	PUNCT
inlawrev-2157	233	8	the	the	DET
inlawrev-2157	233	9	time	time	NOUN
inlawrev-2157	233	10	spent	spend	VERB
inlawrev-2157	233	11	in	in	ADP
inlawrev-2157	233	12	each	each	DET
inlawrev-2157	233	13	phase	phase	NOUN
inlawrev-2157	233	14	is	be	AUX
inlawrev-2157	233	15	correspondingly	correspondingly	ADV
inlawrev-2157	233	16	less	less	ADJ
inlawrev-2157	233	17	than	than	ADP
inlawrev-2157	233	18	in	in	ADP
inlawrev-2157	233	19	a	a	DET
inlawrev-2157	233	20	program	program	NOUN
inlawrev-2157	233	21	leading	lead	VERB
inlawrev-2157	233	22	to	to	ADP
inlawrev-2157	233	23	a	a	DET
inlawrev-2157	233	24	doctoral	doctoral	ADJ
inlawrev-2157	233	25	degree	degree	NOUN
inlawrev-2157	233	26	.	.	PUNCT
inlawrev-2157	234	1	a	a	DET
inlawrev-2157	234	2	research	research	NOUN
inlawrev-2157	234	3	assistantship	assistantship	NOUN
inlawrev-2157	234	4	continues	continue	VERB
inlawrev-2157	234	5	throughout	throughout	ADP
inlawrev-2157	234	6	both	both	PRON
inlawrev-2157	234	7	of	of	ADP
inlawrev-2157	234	8	these	these	DET
inlawrev-2157	234	9	periods	period	NOUN
inlawrev-2157	234	10	.	.	PUNCT
inlawrev-2157	235	1	regardless	regardless	ADV
inlawrev-2157	235	2	of	of	ADP
inlawrev-2157	235	3	the	the	DET
inlawrev-2157	235	4	working	work	VERB
inlawrev-2157	235	5	time	time	NOUN
inlawrev-2157	235	6	required	require	VERB
inlawrev-2157	235	7	,	,	PUNCT
inlawrev-2157	235	8	a	a	DET
inlawrev-2157	235	9	student	student	NOUN
inlawrev-2157	235	10	is	be	AUX
inlawrev-2157	235	11	expected	expect	VERB
inlawrev-2157	235	12	to	to	PART
inlawrev-2157	235	13	work	work	VERB
inlawrev-2157	235	14	at	at	ADP
inlawrev-2157	235	15	full	full	ADJ
inlawrev-2157	235	16	capacity	capacity	NOUN
inlawrev-2157	235	17	and	and	CCONJ
inlawrev-2157	235	18	to	to	PART
inlawrev-2157	235	19	demonstrate	demonstrate	VERB
inlawrev-2157	235	20	an	an	DET
inlawrev-2157	235	21	ability	ability	NOUN
inlawrev-2157	235	22	to	to	PART
inlawrev-2157	235	23	implement	implement	VERB
inlawrev-2157	235	24	successfully	successfully	ADV
inlawrev-2157	235	25	an	an	DET
inlawrev-2157	235	26	independent	independent	ADJ
inlawrev-2157	235	27	research	research	NOUN
inlawrev-2157	235	28	program	program	NOUN
inlawrev-2157	235	29	.	.	PUNCT
inlawrev-2157	236	1	research	research	NOUN
inlawrev-2157	236	2	work	work	NOUN
inlawrev-2157	236	3	leading	lead	VERB
inlawrev-2157	236	4	to	to	ADP
inlawrev-2157	236	5	the	the	DET
inlawrev-2157	236	6	completion	completion	NOUN
inlawrev-2157	236	7	of	of	ADP
inlawrev-2157	236	8	a	a	DET
inlawrev-2157	236	9	thesis	thesis	NOUN
inlawrev-2157	236	10	project	project	NOUN
inlawrev-2157	236	11	and	and	CCONJ
inlawrev-2157	236	12	to	to	ADP
inlawrev-2157	236	13	the	the	DET
inlawrev-2157	236	14	writing	writing	NOUN
inlawrev-2157	236	15	and	and	CCONJ
inlawrev-2157	236	16	defense	defense	NOUN
inlawrev-2157	236	17	of	of	ADP
inlawrev-2157	236	18	a	a	DET
inlawrev-2157	236	19	dissertation	dissertation	NOUN
inlawrev-2157	236	20	is	be	AUX
inlawrev-2157	236	21	required	require	VERB
inlawrev-2157	236	22	of	of	ADP
inlawrev-2157	236	23	all	all	DET
inlawrev-2157	236	24	candidates	candidate	NOUN
inlawrev-2157	236	25	for	for	ADP
inlawrev-2157	236	26	a	a	DET
inlawrev-2157	236	27	doctoral	doctoral	ADJ
inlawrev-2157	236	28	degree	degree	NOUN
inlawrev-2157	236	29	regardless	regardless	ADV
inlawrev-2157	236	30	of	of	ADP
inlawrev-2157	236	31	the	the	DET
inlawrev-2157	236	32	field	field	NOUN
inlawrev-2157	236	33	of	of	ADP
inlawrev-2157	236	34	study	study	NOUN
inlawrev-2157	236	35	and	and	CCONJ
inlawrev-2157	236	36	regardless	regardless	ADV
inlawrev-2157	236	37	of	of	ADP
inlawrev-2157	236	38	whether	whether	SCONJ
inlawrev-2157	236	39	a	a	DET
inlawrev-2157	236	40	student	student	NOUN
inlawrev-2157	236	41	receives	receive	VERB
inlawrev-2157	236	42	an	an	DET
inlawrev-2157	236	43	assistantship	assistantship	NOUN
inlawrev-2157	236	44	stipend	stipend	NOUN
inlawrev-2157	236	45	.	.	PUNCT
inlawrev-2157	237	1	similar	similar	ADJ
inlawrev-2157	237	2	research	research	NOUN
inlawrev-2157	237	3	is	be	AUX
inlawrev-2157	237	4	also	also	ADV
inlawrev-2157	237	5	a	a	DET
inlawrev-2157	237	6	requirement	requirement	NOUN
inlawrev-2157	237	7	of	of	ADP
inlawrev-2157	237	8	most	most	ADJ
inlawrev-2157	237	9	master	master	NOUN
inlawrev-2157	237	10	's	's	PART
inlawrev-2157	237	11	degree	degree	NOUN
inlawrev-2157	237	12	programs.40	programs.40	PROPN
inlawrev-2157	237	13	thus	thus	ADV
inlawrev-2157	237	14	,	,	PUNCT
inlawrev-2157	237	15	in	in	ADP
inlawrev-2157	237	16	nearly	nearly	ADV
inlawrev-2157	237	17	every	every	PRON
inlawrev-2157	237	18	case	case	NOUN
inlawrev-2157	237	19	the	the	DET
inlawrev-2157	237	20	research	research	NOUN
inlawrev-2157	237	21	performed	perform	VERB
inlawrev-2157	237	22	by	by	ADP
inlawrev-2157	237	23	a	a	DET
inlawrev-2157	237	24	research	research	NOUN
inlawrev-2157	237	25	assistant	assistant	NOUN
inlawrev-2157	237	26	is	be	AUX
inlawrev-2157	237	27	used	use	VERB
inlawrev-2157	237	28	to	to	PART
inlawrev-2157	237	29	fulfill	fulfill	VERB
inlawrev-2157	237	30	the	the	DET
inlawrev-2157	237	31	degree	degree	NOUN
inlawrev-2157	237	32	requirement	requirement	NOUN
inlawrev-2157	237	33	of	of	ADP
inlawrev-2157	237	34	writing	write	VERB
inlawrev-2157	237	35	and	and	CCONJ
inlawrev-2157	237	36	defending	defend	VERB
inlawrev-2157	237	37	a	a	DET
inlawrev-2157	237	38	dissertation	dissertation	NOUN
inlawrev-2157	237	39	.	.	PUNCT
inlawrev-2157	238	1	additionally	additionally	ADV
inlawrev-2157	238	2	,	,	PUNCT
inlawrev-2157	238	3	academic	academic	ADJ
inlawrev-2157	238	4	credit	credit	NOUN
inlawrev-2157	238	5	is	be	AUX
inlawrev-2157	238	6	given	give	VERB
inlawrev-2157	238	7	for	for	ADP
inlawrev-2157	238	8	performing	perform	VERB
inlawrev-2157	238	9	such	such	ADJ
inlawrev-2157	238	10	research	research	NOUN
inlawrev-2157	238	11	and	and	CCONJ
inlawrev-2157	238	12	is	be	AUX
inlawrev-2157	238	13	applied	apply	VERB
inlawrev-2157	238	14	to	to	ADP
inlawrev-2157	238	15	the	the	DET
inlawrev-2157	238	16	number	number	NOUN
inlawrev-2157	238	17	of	of	ADP
inlawrev-2157	238	18	credits	credit	NOUN
inlawrev-2157	238	19	required	require	VERB
inlawrev-2157	238	20	for	for	ADP
inlawrev-2157	238	21	the	the	DET
inlawrev-2157	238	22	degree.41	degree.41	NOUN
inlawrev-2157	238	23	the	the	DET
inlawrev-2157	238	24	purpose	purpose	NOUN
inlawrev-2157	238	25	of	of	ADP
inlawrev-2157	238	26	these	these	DET
inlawrev-2157	238	27	requirements	requirement	NOUN
inlawrev-2157	238	28	is	be	AUX
inlawrev-2157	238	29	to	to	PART
inlawrev-2157	238	30	expose	expose	VERB
inlawrev-2157	238	31	a	a	DET
inlawrev-2157	238	32	student	student	NOUN
inlawrev-2157	238	33	to	to	ADP
inlawrev-2157	238	34	the	the	DET
inlawrev-2157	238	35	type	type	NOUN
inlawrev-2157	238	36	of	of	ADP
inlawrev-2157	238	37	activity	activity	NOUN
inlawrev-2157	238	38	in	in	ADP
inlawrev-2157	238	39	which	which	PRON
inlawrev-2157	238	40	he	he	PRON
inlawrev-2157	238	41	will	will	AUX
inlawrev-2157	238	42	be	be	AUX
inlawrev-2157	238	43	engaged	engage	VERB
inlawrev-2157	238	44	upon	upon	SCONJ
inlawrev-2157	238	45	receiving	receive	VERB
inlawrev-2157	238	46	his	his	PRON
inlawrev-2157	238	47	degree	degree	NOUN
inlawrev-2157	238	48	.	.	PUNCT
inlawrev-2157	239	1	the	the	DET
inlawrev-2157	239	2	programs	program	NOUN
inlawrev-2157	239	3	are	be	AUX
inlawrev-2157	239	4	designed	design	VERB
inlawrev-2157	239	5	to	to	PART
inlawrev-2157	239	6	supplement	supplement	VERB
inlawrev-2157	239	7	formal	formal	ADJ
inlawrev-2157	239	8	course	course	NOUN
inlawrev-2157	239	9	work	work	NOUN
inlawrev-2157	239	10	with	with	ADP
inlawrev-2157	239	11	a	a	DET
inlawrev-2157	239	12	variety	variety	NOUN
inlawrev-2157	239	13	of	of	ADP
inlawrev-2157	239	14	professional	professional	ADJ
inlawrev-2157	239	15	activities	activity	NOUN
inlawrev-2157	239	16	geared	gear	VERB
inlawrev-2157	239	17	to	to	ADP
inlawrev-2157	239	18	the	the	DET
inlawrev-2157	239	19	individual	individual	ADJ
inlawrev-2157	239	20	needs	need	NOUN
inlawrev-2157	239	21	and	and	CCONJ
inlawrev-2157	239	22	professional	professional	ADJ
inlawrev-2157	239	23	aspirations	aspiration	NOUN
inlawrev-2157	239	24	of	of	ADP
inlawrev-2157	239	25	each	each	DET
inlawrev-2157	239	26	student	student	NOUN
inlawrev-2157	239	27	.	.	PUNCT
inlawrev-2157	240	1	graduate	graduate	NOUN
inlawrev-2157	240	2	assistants	assistant	NOUN
inlawrev-2157	240	3	are	be	AUX
inlawrev-2157	240	4	selected	select	VERB
inlawrev-2157	240	5	on	on	ADP
inlawrev-2157	240	6	the	the	DET
inlawrev-2157	240	7	basis	basis	NOUN
inlawrev-2157	240	8	of	of	ADP
inlawrev-2157	240	9	academic	academic	ADJ
inlawrev-2157	240	10	qualifications	qualification	NOUN
inlawrev-2157	240	11	and	and	CCONJ
inlawrev-2157	240	12	potential	potential	NOUN
inlawrev-2157	240	13	for	for	ADP
inlawrev-2157	240	14	satisfactorily	satisfactorily	ADV
inlawrev-2157	240	15	completing	complete	VERB
inlawrev-2157	240	16	the	the	DET
inlawrev-2157	240	17	degree	degree	NOUN
inlawrev-2157	240	18	requirements	requirement	NOUN
inlawrev-2157	240	19	.	.	PUNCT
inlawrev-2157	241	1	thus	thus	ADV
inlawrev-2157	241	2	,	,	PUNCT
inlawrev-2157	241	3	the	the	DET
inlawrev-2157	241	4	best	good	ADJ
inlawrev-2157	241	5	students	student	NOUN
inlawrev-2157	241	6	receive	receive	VERB
inlawrev-2157	241	7	assistantships	assistantship	NOUN
inlawrev-2157	241	8	.	.	PUNCT
inlawrev-2157	242	1	financial	financial	ADJ
inlawrev-2157	242	2	need	need	NOUN
inlawrev-2157	242	3	seldom	seldom	ADV
inlawrev-2157	242	4	enters	enter	VERB
inlawrev-2157	242	5	into	into	ADP
inlawrev-2157	242	6	the	the	DET
inlawrev-2157	242	7	selection	selection	NOUN
inlawrev-2157	242	8	process	process	NOUN
inlawrev-2157	242	9	.	.	PUNCT
inlawrev-2157	243	1	however	however	ADV
inlawrev-2157	243	2	,	,	PUNCT
inlawrev-2157	243	3	the	the	DET
inlawrev-2157	243	4	purpose	purpose	NOUN
inlawrev-2157	243	5	of	of	ADP
inlawrev-2157	243	6	the	the	DET
inlawrev-2157	243	7	assistantship	assistantship	NOUN
inlawrev-2157	243	8	program	program	NOUN
inlawrev-2157	243	9	is	be	AUX
inlawrev-2157	243	10	to	to	PART
inlawrev-2157	243	11	aid	aid	VERB
inlawrev-2157	243	12	the	the	DET
inlawrev-2157	243	13	student	student	NOUN
inlawrev-2157	243	14	in	in	ADP
inlawrev-2157	243	15	completing	complete	VERB
inlawrev-2157	243	16	his	his	PRON
inlawrev-2157	243	17	education	education	NOUN
inlawrev-2157	243	18	,	,	PUNCT
inlawrev-2157	243	19	and	and	CCONJ
inlawrev-2157	243	20	it	it	PRON
inlawrev-2157	243	21	is	be	AUX
inlawrev-2157	243	22	considered	consider	VERB
inlawrev-2157	243	23	that	that	SCONJ
inlawrev-2157	243	24	the	the	DET
inlawrev-2157	243	25	vast	vast	ADJ
inlawrev-2157	243	26	majority	majority	NOUN
inlawrev-2157	243	27	of	of	ADP
inlawrev-2157	243	28	students	student	NOUN
inlawrev-2157	243	29	experience	experience	VERB
inlawrev-2157	243	30	financial	financial	ADJ
inlawrev-2157	243	31	need	need	NOUN
inlawrev-2157	243	32	.	.	PUNCT
inlawrev-2157	244	1	a	a	DET
inlawrev-2157	244	2	typical	typical	ADJ
inlawrev-2157	244	3	graduate	graduate	NOUN
inlawrev-2157	244	4	assistantship	assistantship	NOUN
inlawrev-2157	244	5	stipend	stipend	NOUN
inlawrev-2157	244	6	provides	provide	VERB
inlawrev-2157	244	7	between	between	ADP
inlawrev-2157	244	8	$	$	SYM
inlawrev-2157	244	9	250	250	NUM
inlawrev-2157	244	10	and	and	CCONJ
inlawrev-2157	244	11	$	$	SYM
inlawrev-2157	244	12	350	350	NUM
inlawrev-2157	244	13	per	per	ADP
inlawrev-2157	244	14	month	month	NOUN
inlawrev-2157	244	15	.	.	PUNCT
inlawrev-2157	245	1	funds	fund	NOUN
inlawrev-2157	245	2	for	for	ADP
inlawrev-2157	245	3	these	these	DET
inlawrev-2157	245	4	grants	grant	NOUN
inlawrev-2157	245	5	are	be	AUX
inlawrev-2157	245	6	provided	provide	VERB
inlawrev-2157	245	7	by	by	ADP
inlawrev-2157	245	8	a	a	DET
inlawrev-2157	245	9	variety	variety	NOUN
inlawrev-2157	245	10	of	of	ADP
inlawrev-2157	245	11	foundations	foundation	NOUN
inlawrev-2157	245	12	and	and	CCONJ
inlawrev-2157	245	13	governmental	governmental	ADJ
inlawrev-2157	245	14	sources	source	NOUN
inlawrev-2157	245	15	.	.	PUNCT
inlawrev-2157	246	1	these	these	DET
inlawrev-2157	246	2	40some	40some	NUM
inlawrev-2157	246	3	master	master	NOUN
inlawrev-2157	246	4	's	's	PART
inlawrev-2157	246	5	degree	degree	NOUN
inlawrev-2157	246	6	programs	program	NOUN
inlawrev-2157	246	7	,	,	PUNCT
inlawrev-2157	246	8	for	for	ADP
inlawrev-2157	246	9	example	example	NOUN
inlawrev-2157	246	10	,	,	PUNCT
inlawrev-2157	246	11	the	the	DET
inlawrev-2157	246	12	master	master	NOUN
inlawrev-2157	246	13	of	of	ADP
inlawrev-2157	246	14	science	science	NOUN
inlawrev-2157	246	15	programs	program	NOUN
inlawrev-2157	246	16	in	in	ADP
inlawrev-2157	246	17	the	the	DET
inlawrev-2157	246	18	departments	department	NOUN
inlawrev-2157	246	19	of	of	ADP
inlawrev-2157	246	20	pharmacology	pharmacology	NOUN
inlawrev-2157	246	21	at	at	ADP
inlawrev-2157	246	22	iupui	iupui	PROPN
inlawrev-2157	246	23	and	and	CCONJ
inlawrev-2157	246	24	psychology	psychology	NOUN
inlawrev-2157	246	25	at	at	ADP
inlawrev-2157	246	26	purdue	purdue	PROPN
inlawrev-2157	246	27	university	university	NOUN
inlawrev-2157	246	28	,	,	PUNCT
inlawrev-2157	246	29	have	have	VERB
inlawrev-2157	246	30	an	an	DET
inlawrev-2157	246	31	option	option	NOUN
inlawrev-2157	246	32	whereby	whereby	SCONJ
inlawrev-2157	246	33	the	the	DET
inlawrev-2157	246	34	student	student	NOUN
inlawrev-2157	246	35	can	can	AUX
inlawrev-2157	246	36	elect	elect	VERB
inlawrev-2157	246	37	to	to	PART
inlawrev-2157	246	38	complete	complete	VERB
inlawrev-2157	246	39	an	an	DET
inlawrev-2157	246	40	expanded	expand	VERB
inlawrev-2157	246	41	course	course	NOUN
inlawrev-2157	246	42	requirement	requirement	NOUN
inlawrev-2157	246	43	and	and	CCONJ
inlawrev-2157	246	44	demonstrate	demonstrate	VERB
inlawrev-2157	246	45	a	a	DET
inlawrev-2157	246	46	reading	read	VERB
inlawrev-2157	246	47	knowledge	knowledge	NOUN
inlawrev-2157	246	48	of	of	ADP
inlawrev-2157	246	49	a	a	DET
inlawrev-2157	246	50	foreign	foreign	ADJ
inlawrev-2157	246	51	language	language	NOUN
inlawrev-2157	246	52	in	in	ADP
inlawrev-2157	246	53	lieu	lieu	NOUN
inlawrev-2157	246	54	of	of	ADP
inlawrev-2157	246	55	a	a	DET
inlawrev-2157	246	56	thesis	thesis	NOUN
inlawrev-2157	246	57	.	.	PUNCT
inlawrev-2157	247	1	thus	thus	ADV
inlawrev-2157	247	2	,	,	PUNCT
inlawrev-2157	247	3	it	it	PRON
inlawrev-2157	247	4	can	can	AUX
inlawrev-2157	247	5	not	not	PART
inlawrev-2157	247	6	strictly	strictly	ADV
inlawrev-2157	247	7	be	be	AUX
inlawrev-2157	247	8	said	say	VERB
inlawrev-2157	247	9	that	that	SCONJ
inlawrev-2157	247	10	research	research	NOUN
inlawrev-2157	247	11	is	be	AUX
inlawrev-2157	247	12	a	a	DET
inlawrev-2157	247	13	requirement	requirement	NOUN
inlawrev-2157	247	14	for	for	ADP
inlawrev-2157	247	15	all	all	DET
inlawrev-2157	247	16	candidates	candidate	NOUN
inlawrev-2157	247	17	for	for	ADP
inlawrev-2157	247	18	the	the	DET
inlawrev-2157	247	19	degree	degree	NOUN
inlawrev-2157	247	20	,	,	PUNCT
inlawrev-2157	247	21	although	although	SCONJ
inlawrev-2157	247	22	such	such	ADJ
inlawrev-2157	247	23	research	research	NOUN
inlawrev-2157	247	24	is	be	AUX
inlawrev-2157	247	25	a	a	DET
inlawrev-2157	247	26	requirement	requirement	NOUN
inlawrev-2157	247	27	for	for	ADP
inlawrev-2157	247	28	all	all	DET
inlawrev-2157	247	29	candidates	candidate	NOUN
inlawrev-2157	247	30	electing	elect	VERB
inlawrev-2157	247	31	the	the	DET
inlawrev-2157	247	32	thesis	thesis	NOUN
inlawrev-2157	247	33	option	option	NOUN
inlawrev-2157	247	34	.	.	PUNCT
inlawrev-2157	248	1	interview	interview	NOUN
inlawrev-2157	248	2	with	with	ADP
inlawrev-2157	248	3	prof	prof	PROPN
inlawrev-2157	248	4	.	.	PUNCT
inlawrev-2157	249	1	s.r	s.r	PROPN
inlawrev-2157	249	2	.	.	PROPN
inlawrev-2157	249	3	wagle	wagle	PROPN
inlawrev-2157	249	4	,	,	PUNCT
inlawrev-2157	249	5	department	department	NOUN
inlawrev-2157	249	6	of	of	ADP
inlawrev-2157	249	7	pharmacology	pharmacology	PROPN
inlawrev-2157	249	8	,	,	PUNCT
inlawrev-2157	249	9	iupui	iupui	PROPN
inlawrev-2157	249	10	,	,	PUNCT
inlawrev-2157	249	11	in	in	ADP
inlawrev-2157	249	12	indianapolis	indianapolis	PROPN
inlawrev-2157	249	13	,	,	PUNCT
inlawrev-2157	249	14	may	may	AUX
inlawrev-2157	249	15	8	8	NUM
inlawrev-2157	249	16	,	,	PUNCT
inlawrev-2157	249	17	1975	1975	NUM
inlawrev-2157	249	18	;	;	PUNCT
inlawrev-2157	249	19	purdue	purdue	PROPN
inlawrev-2157	249	20	university	university	NOUN
inlawrev-2157	249	21	,	,	PUNCT
inlawrev-2157	249	22	1974	1974	NUM
inlawrev-2157	249	23	-	-	SYM
inlawrev-2157	249	24	1976	1976	NUM
inlawrev-2157	249	25	graduate	graduate	NOUN
inlawrev-2157	249	26	school	school	NOUN
inlawrev-2157	249	27	bulletin	bulletin	NOUN
inlawrev-2157	249	28	295	295	NUM
inlawrev-2157	249	29	.	.	PUNCT
inlawrev-2157	250	1	41	41	NUM
inlawrev-2157	250	2	generally	generally	ADV
inlawrev-2157	250	3	the	the	DET
inlawrev-2157	250	4	department	department	NOUN
inlawrev-2157	250	5	offers	offer	VERB
inlawrev-2157	250	6	a	a	DET
inlawrev-2157	250	7	course	course	NOUN
inlawrev-2157	250	8	entitled	entitle	VERB
inlawrev-2157	250	9	"	"	PUNCT
inlawrev-2157	250	10	research	research	NOUN
inlawrev-2157	250	11	"	"	PUNCT
inlawrev-2157	250	12	and	and	CCONJ
inlawrev-2157	250	13	the	the	DET
inlawrev-2157	250	14	student	student	NOUN
inlawrev-2157	250	15	enrolls	enroll	VERB
inlawrev-2157	250	16	in	in	ADP
inlawrev-2157	250	17	this	this	DET
inlawrev-2157	250	18	course	course	NOUN
inlawrev-2157	250	19	for	for	ADP
inlawrev-2157	250	20	a	a	DET
inlawrev-2157	250	21	specified	specified	ADJ
inlawrev-2157	250	22	number	number	NOUN
inlawrev-2157	250	23	of	of	ADP
inlawrev-2157	250	24	hours	hour	NOUN
inlawrev-2157	250	25	.	.	PUNCT
inlawrev-2157	251	1	1975	1975	NUM
inlawrev-2157	251	2	]	]	PUNCT
inlawrev-2157	251	3	taxation	taxation	NOUN
inlawrev-2157	251	4	of	of	ADP
inlawrev-2157	251	5	scholarships	scholarship	NOUN
inlawrev-2157	251	6	759	759	NUM
inlawrev-2157	251	7	funds	fund	NOUN
inlawrev-2157	251	8	travel	travel	VERB
inlawrev-2157	251	9	two	two	NUM
inlawrev-2157	251	10	basic	basic	ADJ
inlawrev-2157	251	11	paths	path	NOUN
inlawrev-2157	251	12	from	from	ADP
inlawrev-2157	251	13	an	an	DET
inlawrev-2157	251	14	original	original	ADJ
inlawrev-2157	251	15	grantor	grantor	NOUN
inlawrev-2157	251	16	to	to	ADP
inlawrev-2157	251	17	a	a	DET
inlawrev-2157	251	18	graduate	graduate	NOUN
inlawrev-2157	251	19	assistant	assistant	NOUN
inlawrev-2157	251	20	.	.	PUNCT
inlawrev-2157	252	1	an	an	DET
inlawrev-2157	252	2	individual	individual	ADJ
inlawrev-2157	252	3	professor	professor	NOUN
inlawrev-2157	252	4	may	may	AUX
inlawrev-2157	252	5	apply	apply	VERB
inlawrev-2157	252	6	directly	directly	ADV
inlawrev-2157	252	7	to	to	ADP
inlawrev-2157	252	8	a	a	DET
inlawrev-2157	252	9	grantor	grantor	NOUN
inlawrev-2157	252	10	for	for	ADP
inlawrev-2157	252	11	funds	fund	NOUN
inlawrev-2157	252	12	to	to	PART
inlawrev-2157	252	13	support	support	VERB
inlawrev-2157	252	14	the	the	DET
inlawrev-2157	252	15	professor	professor	NOUN
inlawrev-2157	252	16	's	's	PART
inlawrev-2157	252	17	research	research	NOUN
inlawrev-2157	252	18	project	project	NOUN
inlawrev-2157	252	19	.	.	PUNCT
inlawrev-2157	253	1	42	42	NUM
inlawrev-2157	253	2	the	the	DET
inlawrev-2157	253	3	funds	fund	NOUN
inlawrev-2157	253	4	from	from	ADP
inlawrev-2157	253	5	each	each	DET
inlawrev-2157	253	6	grant	grant	NOUN
inlawrev-2157	253	7	are	be	AUX
inlawrev-2157	253	8	then	then	ADV
inlawrev-2157	253	9	held	hold	VERB
inlawrev-2157	253	10	in	in	ADP
inlawrev-2157	253	11	a	a	DET
inlawrev-2157	253	12	separate	separate	ADJ
inlawrev-2157	253	13	account	account	NOUN
inlawrev-2157	253	14	and	and	CCONJ
inlawrev-2157	253	15	used	use	VERB
inlawrev-2157	253	16	to	to	PART
inlawrev-2157	253	17	cover	cover	VERB
inlawrev-2157	253	18	expenses	expense	NOUN
inlawrev-2157	253	19	of	of	ADP
inlawrev-2157	253	20	the	the	DET
inlawrev-2157	253	21	particular	particular	ADJ
inlawrev-2157	253	22	projects	project	NOUN
inlawrev-2157	253	23	,	,	PUNCT
inlawrev-2157	253	24	including	include	VERB
inlawrev-2157	253	25	stipends	stipend	NOUN
inlawrev-2157	253	26	to	to	ADP
inlawrev-2157	253	27	graduate	graduate	ADJ
inlawrev-2157	253	28	assistants	assistant	NOUN
inlawrev-2157	253	29	.	.	PUNCT
inlawrev-2157	254	1	alternatively	alternatively	ADV
inlawrev-2157	254	2	,	,	PUNCT
inlawrev-2157	254	3	funds	fund	NOUN
inlawrev-2157	254	4	may	may	AUX
inlawrev-2157	254	5	be	be	AUX
inlawrev-2157	254	6	given	give	VERB
inlawrev-2157	254	7	to	to	ADP
inlawrev-2157	254	8	a	a	DET
inlawrev-2157	254	9	university	university	NOUN
inlawrev-2157	254	10	for	for	ADP
inlawrev-2157	254	11	the	the	DET
inlawrev-2157	254	12	maintenance	maintenance	NOUN
inlawrev-2157	254	13	of	of	ADP
inlawrev-2157	254	14	a	a	DET
inlawrev-2157	254	15	research	research	NOUN
inlawrev-2157	254	16	facility	facility	NOUN
inlawrev-2157	254	17	in	in	ADP
inlawrev-2157	254	18	a	a	DET
inlawrev-2157	254	19	particular	particular	ADJ
inlawrev-2157	254	20	field	field	NOUN
inlawrev-2157	254	21	.	.	PUNCT
inlawrev-2157	255	1	43	43	NUM
inlawrev-2157	255	2	the	the	DET
inlawrev-2157	255	3	university	university	NOUN
inlawrev-2157	255	4	then	then	ADV
inlawrev-2157	255	5	holds	hold	VERB
inlawrev-2157	255	6	the	the	DET
inlawrev-2157	255	7	funds	fund	NOUN
inlawrev-2157	255	8	in	in	ADP
inlawrev-2157	255	9	a	a	DET
inlawrev-2157	255	10	general	general	ADJ
inlawrev-2157	255	11	budgetary	budgetary	ADJ
inlawrev-2157	255	12	account	account	NOUN
inlawrev-2157	255	13	to	to	PART
inlawrev-2157	255	14	be	be	AUX
inlawrev-2157	255	15	administered	administer	VERB
inlawrev-2157	255	16	in	in	ADP
inlawrev-2157	255	17	support	support	NOUN
inlawrev-2157	255	18	of	of	ADP
inlawrev-2157	255	19	its	its	PRON
inlawrev-2157	255	20	research	research	NOUN
inlawrev-2157	255	21	goals	goal	NOUN
inlawrev-2157	255	22	.	.	PUNCT
inlawrev-2157	256	1	in	in	ADP
inlawrev-2157	256	2	this	this	DET
inlawrev-2157	256	3	circumstance	circumstance	NOUN
inlawrev-2157	256	4	,	,	PUNCT
inlawrev-2157	256	5	graduate	graduate	NOUN
inlawrev-2157	256	6	assistantship	assistantship	NOUN
inlawrev-2157	256	7	stipends	stipend	NOUN
inlawrev-2157	256	8	are	be	AUX
inlawrev-2157	256	9	paid	pay	VERB
inlawrev-2157	256	10	from	from	ADP
inlawrev-2157	256	11	the	the	DET
inlawrev-2157	256	12	same	same	ADJ
inlawrev-2157	256	13	account	account	NOUN
inlawrev-2157	256	14	as	as	ADP
inlawrev-2157	256	15	the	the	DET
inlawrev-2157	256	16	professors	professor	NOUN
inlawrev-2157	256	17	'	'	PART
inlawrev-2157	256	18	salaries	salary	NOUN
inlawrev-2157	256	19	.	.	PUNCT
inlawrev-2157	257	1	regardless	regardless	ADV
inlawrev-2157	257	2	of	of	ADP
inlawrev-2157	257	3	which	which	PRON
inlawrev-2157	257	4	funding	funding	NOUN
inlawrev-2157	257	5	method	method	NOUN
inlawrev-2157	257	6	is	be	AUX
inlawrev-2157	257	7	employed	employ	VERB
inlawrev-2157	257	8	,	,	PUNCT
inlawrev-2157	257	9	the	the	DET
inlawrev-2157	257	10	withholding	withholding	NOUN
inlawrev-2157	257	11	of	of	ADP
inlawrev-2157	257	12	taxes	taxis	NOUN
inlawrev-2157	257	13	from	from	ADP
inlawrev-2157	257	14	the	the	DET
inlawrev-2157	257	15	stipends	stipend	NOUN
inlawrev-2157	257	16	depends	depend	VERB
inlawrev-2157	257	17	upon	upon	SCONJ
inlawrev-2157	257	18	the	the	DET
inlawrev-2157	257	19	administrative	administrative	ADJ
inlawrev-2157	257	20	practices	practice	NOUN
inlawrev-2157	257	21	of	of	ADP
inlawrev-2157	257	22	the	the	DET
inlawrev-2157	257	23	university	university	NOUN
inlawrev-2157	257	24	or	or	CCONJ
inlawrev-2157	257	25	department	department	NOUN
inlawrev-2157	257	26	involved	involve	VERB
inlawrev-2157	257	27	.	.	PUNCT
inlawrev-2157	258	1	whether	whether	SCONJ
inlawrev-2157	258	2	a	a	DET
inlawrev-2157	258	3	research	research	NOUN
inlawrev-2157	258	4	assistantship	assistantship	NOUN
inlawrev-2157	258	5	is	be	AUX
inlawrev-2157	258	6	a	a	DET
inlawrev-2157	258	7	scholarship	scholarship	NOUN
inlawrev-2157	258	8	excludable	excludable	ADJ
inlawrev-2157	258	9	from	from	ADP
inlawrev-2157	258	10	gross	gross	ADJ
inlawrev-2157	258	11	income	income	NOUN
inlawrev-2157	258	12	depends	depend	VERB
inlawrev-2157	258	13	upon	upon	SCONJ
inlawrev-2157	258	14	whether	whether	SCONJ
inlawrev-2157	258	15	the	the	DET
inlawrev-2157	258	16	stipend	stipend	NOUN
inlawrev-2157	258	17	meets	meet	VERB
inlawrev-2157	258	18	the	the	DET
inlawrev-2157	258	19	limitations	limitation	NOUN
inlawrev-2157	258	20	of	of	ADP
inlawrev-2157	258	21	section	section	NOUN
inlawrev-2157	258	22	117(b	117(b	PROPN
inlawrev-2157	258	23	)	)	PUNCT
inlawrev-2157	258	24	(	(	PUNCT
inlawrev-2157	258	25	l	l	NOUN
inlawrev-2157	258	26	)	)	PUNCT
inlawrev-2157	258	27	.	.	PUNCT
inlawrev-2157	259	1	44	44	NUM
inlawrev-2157	259	2	in	in	ADP
inlawrev-2157	259	3	particular	particular	ADJ
inlawrev-2157	259	4	,	,	PUNCT
inlawrev-2157	259	5	the	the	DET
inlawrev-2157	259	6	scholarship	scholarship	NOUN
inlawrev-2157	259	7	exclusion	exclusion	NOUN
inlawrev-2157	259	8	does	do	AUX
inlawrev-2157	259	9	not	not	PART
inlawrev-2157	259	10	apply	apply	VERB
inlawrev-2157	259	11	to	to	ADP
inlawrev-2157	259	12	any	any	DET
inlawrev-2157	259	13	amount	amount	NOUN
inlawrev-2157	259	14	which	which	PRON
inlawrev-2157	259	15	represents	represent	VERB
inlawrev-2157	259	16	payment	payment	NOUN
inlawrev-2157	259	17	for	for	ADP
inlawrev-2157	259	18	teaching	teaching	NOUN
inlawrev-2157	259	19	,	,	PUNCT
inlawrev-2157	259	20	research	research	NOUN
inlawrev-2157	259	21	,	,	PUNCT
inlawrev-2157	259	22	or	or	CCONJ
inlawrev-2157	259	23	other	other	ADJ
inlawrev-2157	259	24	services	service	NOUN
inlawrev-2157	259	25	in	in	ADP
inlawrev-2157	259	26	the	the	DET
inlawrev-2157	259	27	nature	nature	NOUN
inlawrev-2157	259	28	of	of	ADP
inlawrev-2157	259	29	part	part	ADJ
inlawrev-2157	259	30	-	-	PUNCT
inlawrev-2157	259	31	time	time	NOUN
inlawrev-2157	259	32	employment	employment	NOUN
inlawrev-2157	259	33	.	.	PUNCT
inlawrev-2157	260	1	if	if	SCONJ
inlawrev-2157	260	2	these	these	DET
inlawrev-2157	260	3	services	service	NOUN
inlawrev-2157	260	4	are	be	AUX
inlawrev-2157	260	5	required	require	VERB
inlawrev-2157	260	6	of	of	ADP
inlawrev-2157	260	7	all	all	DET
inlawrev-2157	260	8	candidates	candidate	NOUN
inlawrev-2157	260	9	for	for	ADP
inlawrev-2157	260	10	a	a	DET
inlawrev-2157	260	11	particular	particular	ADJ
inlawrev-2157	260	12	degree	degree	NOUN
inlawrev-2157	260	13	,	,	PUNCT
inlawrev-2157	260	14	however	however	ADV
inlawrev-2157	260	15	,	,	PUNCT
inlawrev-2157	260	16	the	the	DET
inlawrev-2157	260	17	services	service	NOUN
inlawrev-2157	260	18	are	be	AUX
inlawrev-2157	260	19	not	not	PART
inlawrev-2157	260	20	considered	consider	VERB
inlawrev-2157	260	21	part	part	ADJ
inlawrev-2157	260	22	-	-	PUNCT
inlawrev-2157	260	23	time	time	NOUN
inlawrev-2157	260	24	employment	employment	NOUN
inlawrev-2157	260	25	.	.	PUNCT
inlawrev-2157	261	1	since	since	SCONJ
inlawrev-2157	261	2	a	a	DET
inlawrev-2157	261	3	nearly	nearly	ADV
inlawrev-2157	261	4	universal	universal	ADJ
inlawrev-2157	261	5	condition	condition	NOUN
inlawrev-2157	261	6	to	to	ADP
inlawrev-2157	261	7	receiving	receive	VERB
inlawrev-2157	261	8	a	a	DET
inlawrev-2157	261	9	graduate	graduate	NOUN
inlawrev-2157	261	10	degree	degree	NOUN
inlawrev-2157	261	11	is	be	AUX
inlawrev-2157	261	12	that	that	SCONJ
inlawrev-2157	261	13	a	a	DET
inlawrev-2157	261	14	candidate	candidate	NOUN
inlawrev-2157	261	15	perform	perform	VERB
inlawrev-2157	261	16	original	original	ADJ
inlawrev-2157	261	17	research	research	NOUN
inlawrev-2157	261	18	,	,	PUNCT
inlawrev-2157	261	19	write	write	VERB
inlawrev-2157	261	20	a	a	DET
inlawrev-2157	261	21	thesis	thesis	NOUN
inlawrev-2157	261	22	based	base	VERB
inlawrev-2157	261	23	upon	upon	SCONJ
inlawrev-2157	261	24	his	his	PRON
inlawrev-2157	261	25	research	research	NOUN
inlawrev-2157	261	26	project	project	NOUN
inlawrev-2157	261	27	,	,	PUNCT
inlawrev-2157	261	28	and	and	CCONJ
inlawrev-2157	261	29	defend	defend	VERB
inlawrev-2157	261	30	the	the	DET
inlawrev-2157	261	31	thesis	thesis	NOUN
inlawrev-2157	261	32	,	,	PUNCT
inlawrev-2157	261	33	research	research	NOUN
inlawrev-2157	261	34	assistantships	assistantship	NOUN
inlawrev-2157	261	35	seem	seem	VERB
inlawrev-2157	261	36	squarely	squarely	ADV
inlawrev-2157	261	37	within	within	ADP
inlawrev-2157	261	38	the	the	DET
inlawrev-2157	261	39	scope	scope	NOUN
inlawrev-2157	261	40	of	of	ADP
inlawrev-2157	261	41	the	the	DET
inlawrev-2157	261	42	scholarship	scholarship	NOUN
inlawrev-2157	261	43	exclusion	exclusion	NOUN
inlawrev-2157	261	44	.	.	PUNCT
inlawrev-2157	262	1	significantly	significantly	ADV
inlawrev-2157	262	2	,	,	PUNCT
inlawrev-2157	262	3	a	a	DET
inlawrev-2157	262	4	1956	1956	NUM
inlawrev-2157	262	5	revenue	revenue	NOUN
inlawrev-2157	262	6	ruling	ruling	NOUN
inlawrev-2157	262	7	provides	provide	VERB
inlawrev-2157	262	8	that	that	SCONJ
inlawrev-2157	262	9	a	a	DET
inlawrev-2157	262	10	grant	grant	NOUN
inlawrev-2157	262	11	made	make	VERB
inlawrev-2157	262	12	by	by	ADP
inlawrev-2157	262	13	a	a	DET
inlawrev-2157	262	14	foundation	foundation	NOUN
inlawrev-2157	262	15	to	to	PART
inlawrev-2157	262	16	enable	enable	VERB
inlawrev-2157	262	17	the	the	DET
inlawrev-2157	262	18	recipient	recipient	NOUN
inlawrev-2157	262	19	to	to	PART
inlawrev-2157	262	20	complete	complete	VERB
inlawrev-2157	262	21	the	the	DET
inlawrev-2157	262	22	necessary	necessary	ADJ
inlawrev-2157	262	23	research	research	NOUN
inlawrev-2157	262	24	and	and	CCONJ
inlawrev-2157	262	25	dissertation	dissertation	NOUN
inlawrev-2157	262	26	for	for	ADP
inlawrev-2157	262	27	a	a	DET
inlawrev-2157	262	28	doctoral	doctoral	ADJ
inlawrev-2157	262	29	degree	degree	NOUN
inlawrev-2157	262	30	is	be	AUX
inlawrev-2157	262	31	excludable	excludable	ADJ
inlawrev-2157	262	32	from	from	ADP
inlawrev-2157	262	33	gross	gross	ADJ
inlawrev-2157	262	34	income	income	NOUN
inlawrev-2157	262	35	even	even	ADV
inlawrev-2157	262	36	though	though	SCONJ
inlawrev-2157	262	37	the	the	DET
inlawrev-2157	262	38	grantor	grantor	NOUN
inlawrev-2157	262	39	may	may	AUX
inlawrev-2157	262	40	derive	derive	VERB
inlawrev-2157	262	41	some	some	DET
inlawrev-2157	262	42	benefit	benefit	NOUN
inlawrev-2157	262	43	from	from	ADP
inlawrev-2157	262	44	the	the	DET
inlawrev-2157	262	45	research.45	research.45	NOUN
inlawrev-2157	262	46	this	this	DET
inlawrev-2157	262	47	ruling	ruling	NOUN
inlawrev-2157	262	48	,	,	PUNCT
inlawrev-2157	262	49	however	however	ADV
inlawrev-2157	262	50	,	,	PUNCT
inlawrev-2157	262	51	is	be	AUX
inlawrev-2157	262	52	subject	subject	ADJ
inlawrev-2157	262	53	to	to	ADP
inlawrev-2157	262	54	the	the	DET
inlawrev-2157	262	55	qualification	qualification	NOUN
inlawrev-2157	262	56	that	that	SCONJ
inlawrev-2157	262	57	the	the	DET
inlawrev-2157	262	58	primary	primary	ADJ
inlawrev-2157	262	59	42for	42for	PROPN
inlawrev-2157	262	60	example	example	NOUN
inlawrev-2157	262	61	,	,	PUNCT
inlawrev-2157	262	62	the	the	DET
inlawrev-2157	262	63	graduate	graduate	NOUN
inlawrev-2157	262	64	assistantship	assistantship	NOUN
inlawrev-2157	262	65	programs	program	NOUN
inlawrev-2157	262	66	in	in	ADP
inlawrev-2157	262	67	biochemistry	biochemistry	NOUN
inlawrev-2157	262	68	and	and	CCONJ
inlawrev-2157	262	69	microbiology	microbiology	NOUN
inlawrev-2157	262	70	at	at	ADP
inlawrev-2157	262	71	iupui	iupui	PROPN
inlawrev-2157	262	72	are	be	AUX
inlawrev-2157	262	73	funded	fund	VERB
inlawrev-2157	262	74	in	in	ADP
inlawrev-2157	262	75	part	part	NOUN
inlawrev-2157	262	76	by	by	ADP
inlawrev-2157	262	77	national	national	ADJ
inlawrev-2157	262	78	institutes	institutes	PROPN
inlawrev-2157	262	79	of	of	ADP
inlawrev-2157	262	80	health	health	NOUN
inlawrev-2157	262	81	grants	grant	NOUN
inlawrev-2157	262	82	to	to	ADP
inlawrev-2157	262	83	the	the	DET
inlawrev-2157	262	84	professors	professor	NOUN
inlawrev-2157	262	85	.	.	PUNCT
inlawrev-2157	263	1	the	the	DET
inlawrev-2157	263	2	terms	term	NOUN
inlawrev-2157	263	3	of	of	ADP
inlawrev-2157	263	4	such	such	ADJ
inlawrev-2157	263	5	grants	grant	NOUN
inlawrev-2157	263	6	vary	vary	VERB
inlawrev-2157	263	7	widely	widely	ADV
inlawrev-2157	263	8	.	.	PUNCT
inlawrev-2157	264	1	some	some	DET
inlawrev-2157	264	2	such	such	ADJ
inlawrev-2157	264	3	grants	grant	NOUN
inlawrev-2157	264	4	specify	specify	VERB
inlawrev-2157	264	5	the	the	DET
inlawrev-2157	264	6	particular	particular	ADJ
inlawrev-2157	264	7	research	research	NOUN
inlawrev-2157	264	8	project	project	NOUN
inlawrev-2157	264	9	supported	support	VERB
inlawrev-2157	264	10	,	,	PUNCT
inlawrev-2157	264	11	and	and	CCONJ
inlawrev-2157	264	12	others	other	NOUN
inlawrev-2157	264	13	merely	merely	ADV
inlawrev-2157	264	14	define	define	VERB
inlawrev-2157	264	15	the	the	DET
inlawrev-2157	264	16	general	general	ADJ
inlawrev-2157	264	17	field	field	NOUN
inlawrev-2157	264	18	to	to	PART
inlawrev-2157	264	19	which	which	PRON
inlawrev-2157	264	20	the	the	DET
inlawrev-2157	264	21	funds	fund	NOUN
inlawrev-2157	264	22	may	may	AUX
inlawrev-2157	264	23	be	be	AUX
inlawrev-2157	264	24	applied	apply	VERB
inlawrev-2157	264	25	.	.	PUNCT
inlawrev-2157	265	1	interviews	interview	NOUN
inlawrev-2157	265	2	with	with	ADP
inlawrev-2157	265	3	prof	prof	PROPN
inlawrev-2157	265	4	.	.	PUNCT
inlawrev-2157	266	1	donald	donald	PROPN
inlawrev-2157	266	2	bowman	bowman	PROPN
inlawrev-2157	266	3	,	,	PUNCT
inlawrev-2157	266	4	department	department	PROPN
inlawrev-2157	266	5	of	of	ADP
inlawrev-2157	266	6	biochemistry	biochemistry	PROPN
inlawrev-2157	266	7	,	,	PUNCT
inlawrev-2157	266	8	iupui	iupui	PROPN
inlawrev-2157	266	9	,	,	PUNCT
inlawrev-2157	266	10	in	in	ADP
inlawrev-2157	266	11	indianapolis	indianapolis	PROPN
inlawrev-2157	266	12	,	,	PUNCT
inlawrev-2157	266	13	may	may	AUX
inlawrev-2157	266	14	5	5	NUM
inlawrev-2157	266	15	,	,	PUNCT
inlawrev-2157	266	16	1975	1975	NUM
inlawrev-2157	266	17	;	;	PUNCT
inlawrev-2157	266	18	and	and	CCONJ
inlawrev-2157	266	19	prof	prof	PROPN
inlawrev-2157	266	20	.	.	PUNCT
inlawrev-2157	267	1	jack	jack	PROPN
inlawrev-2157	267	2	bauer	bauer	PROPN
inlawrev-2157	267	3	,	,	PUNCT
inlawrev-2157	267	4	department	department	NOUN
inlawrev-2157	267	5	of	of	ADP
inlawrev-2157	267	6	microbiology	microbiology	NOUN
inlawrev-2157	267	7	,	,	PUNCT
inlawrev-2157	267	8	iupui	iupui	PROPN
inlawrev-2157	267	9	,	,	PUNCT
inlawrev-2157	267	10	in	in	ADP
inlawrev-2157	267	11	indianapolis	indianapolis	PROPN
inlawrev-2157	267	12	,	,	PUNCT
inlawrev-2157	267	13	may	may	AUX
inlawrev-2157	267	14	5	5	NUM
inlawrev-2157	267	15	,	,	PUNCT
inlawrev-2157	267	16	1975	1975	NUM
inlawrev-2157	267	17	.	.	PUNCT
inlawrev-2157	268	1	43for	43for	PROPN
inlawrev-2157	268	2	example	example	NOUN
inlawrev-2157	268	3	,	,	PUNCT
inlawrev-2157	268	4	the	the	DET
inlawrev-2157	268	5	atomic	atomic	PROPN
inlawrev-2157	268	6	energy	energy	NOUN
inlawrev-2157	268	7	commission	commission	NOUN
inlawrev-2157	268	8	has	have	AUX
inlawrev-2157	268	9	established	establish	VERB
inlawrev-2157	268	10	the	the	DET
inlawrev-2157	268	11	ames	ame	NOUN
inlawrev-2157	268	12	laboratory	laboratory	NOUN
inlawrev-2157	268	13	on	on	ADP
inlawrev-2157	268	14	the	the	DET
inlawrev-2157	268	15	campus	campus	NOUN
inlawrev-2157	268	16	of	of	ADP
inlawrev-2157	268	17	iowa	iowa	PROPN
inlawrev-2157	268	18	state	state	PROPN
inlawrev-2157	268	19	university	university	PROPN
inlawrev-2157	268	20	.	.	PUNCT
inlawrev-2157	269	1	this	this	DET
inlawrev-2157	269	2	laboratory	laboratory	NOUN
inlawrev-2157	269	3	is	be	AUX
inlawrev-2157	269	4	supported	support	VERB
inlawrev-2157	269	5	by	by	ADP
inlawrev-2157	269	6	commission	commission	NOUN
inlawrev-2157	269	7	funds	fund	NOUN
inlawrev-2157	269	8	administered	administer	VERB
inlawrev-2157	269	9	by	by	ADP
inlawrev-2157	269	10	the	the	DET
inlawrev-2157	269	11	university	university	NOUN
inlawrev-2157	269	12	.	.	PUNCT
inlawrev-2157	270	1	the	the	DET
inlawrev-2157	270	2	laboratory	laboratory	NOUN
inlawrev-2157	270	3	conducts	conduct	VERB
inlawrev-2157	270	4	extensive	extensive	ADJ
inlawrev-2157	270	5	research	research	NOUN
inlawrev-2157	270	6	in	in	ADP
inlawrev-2157	270	7	the	the	DET
inlawrev-2157	270	8	fields	field	NOUN
inlawrev-2157	270	9	of	of	ADP
inlawrev-2157	270	10	chemistry	chemistry	NOUN
inlawrev-2157	270	11	,	,	PUNCT
inlawrev-2157	270	12	physics	physics	NOUN
inlawrev-2157	270	13	,	,	PUNCT
inlawrev-2157	270	14	and	and	CCONJ
inlawrev-2157	270	15	metallurgy	metallurgy	NOUN
inlawrev-2157	270	16	,	,	PUNCT
inlawrev-2157	270	17	and	and	CCONJ
inlawrev-2157	270	18	supports	support	VERB
inlawrev-2157	270	19	the	the	DET
inlawrev-2157	270	20	university	university	NOUN
inlawrev-2157	270	21	's	's	PART
inlawrev-2157	270	22	graduate	graduate	NOUN
inlawrev-2157	270	23	assistantship	assistantship	NOUN
inlawrev-2157	270	24	programs	program	NOUN
inlawrev-2157	270	25	in	in	ADP
inlawrev-2157	270	26	these	these	DET
inlawrev-2157	270	27	fields	field	NOUN
inlawrev-2157	270	28	.	.	PUNCT
inlawrev-2157	271	1	44int	44int	NOUN
inlawrev-2157	271	2	.	.	PUNCT
inlawrev-2157	272	1	rev	rev	PROPN
inlawrev-2157	272	2	.	.	PROPN
inlawrev-2157	272	3	code	code	PROPN
inlawrev-2157	272	4	of	of	ADP
inlawrev-2157	272	5	1954	1954	NUM
inlawrev-2157	272	6	,	,	PUNCT
inlawrev-2157	272	7	§	§	PROPN
inlawrev-2157	272	8	117(b	117(b	PROPN
inlawrev-2157	272	9	)	)	PUNCT
inlawrev-2157	272	10	(	(	PUNCT
inlawrev-2157	272	11	1	1	NUM
inlawrev-2157	272	12	)	)	PUNCT
inlawrev-2157	272	13	.	.	PUNCT
inlawrev-2157	273	1	see	see	VERB
inlawrev-2157	273	2	note	note	VERB
inlawrev-2157	274	1	10	10	NUM
inlawrev-2157	274	2	supra	supra	ADJ
inlawrev-2157	274	3	.	.	PUNCT
inlawrev-2157	274	4	45rev	45rev	PROPN
inlawrev-2157	274	5	.	.	PUNCT
inlawrev-2157	275	1	rul	rul	NOUN
inlawrev-2157	275	2	.	.	PUNCT
inlawrev-2157	276	1	56	56	NUM
inlawrev-2157	276	2	-	-	SYM
inlawrev-2157	276	3	419	419	NUM
inlawrev-2157	276	4	,	,	PUNCT
inlawrev-2157	276	5	1956	1956	NUM
inlawrev-2157	276	6	-	-	SYM
inlawrev-2157	276	7	2	2	NUM
inlawrev-2157	276	8	cum	cum	NOUN
inlawrev-2157	276	9	.	.	PUNCT
inlawrev-2157	277	1	bull	bull	NOUN
inlawrev-2157	277	2	.	.	PUNCT
inlawrev-2157	278	1	112	112	NUM
inlawrev-2157	278	2	.	.	PUNCT
inlawrev-2157	279	1	760	760	NUM
inlawrev-2157	279	2	indiana	indiana	PROPN
inlawrev-2157	279	3	law	law	PROPN
inlawrev-2157	279	4	review	review	NOUN
inlawrev-2157	279	5	[	[	X
inlawrev-2157	279	6	vol	vol	NOUN
inlawrev-2157	279	7	.	.	PUNCT
inlawrev-2157	280	1	8:749	8:749	NUM
inlawrev-2157	280	2	purpose	purpose	NOUN
inlawrev-2157	280	3	of	of	ADP
inlawrev-2157	280	4	the	the	DET
inlawrev-2157	280	5	grant	grant	NOUN
inlawrev-2157	280	6	must	must	AUX
inlawrev-2157	280	7	be	be	AUX
inlawrev-2157	280	8	to	to	PART
inlawrev-2157	280	9	further	further	VERB
inlawrev-2157	280	10	the	the	DET
inlawrev-2157	280	11	recipient	recipient	NOUN
inlawrev-2157	280	12	's	's	PART
inlawrev-2157	280	13	education	education	NOUN
inlawrev-2157	280	14	and	and	CCONJ
inlawrev-2157	280	15	training	training	NOUN
inlawrev-2157	280	16	.	.	PUNCT
inlawrev-2157	281	1	moreover	moreover	ADV
inlawrev-2157	281	2	,	,	PUNCT
inlawrev-2157	281	3	the	the	DET
inlawrev-2157	281	4	recipient	recipient	NOUN
inlawrev-2157	281	5	must	must	AUX
inlawrev-2157	281	6	have	have	VERB
inlawrev-2157	281	7	no	no	DET
inlawrev-2157	281	8	commitment	commitment	NOUN
inlawrev-2157	281	9	to	to	ADP
inlawrev-2157	281	10	the	the	DET
inlawrev-2157	281	11	grantor	grantor	NOUN
inlawrev-2157	281	12	regarding	regard	VERB
inlawrev-2157	281	13	his	his	PRON
inlawrev-2157	281	14	course	course	NOUN
inlawrev-2157	281	15	of	of	ADP
inlawrev-2157	281	16	study	study	NOUN
inlawrev-2157	281	17	or	or	CCONJ
inlawrev-2157	281	18	the	the	DET
inlawrev-2157	281	19	research	research	NOUN
inlawrev-2157	281	20	subject	subject	NOUN
inlawrev-2157	281	21	matter	matter	NOUN
inlawrev-2157	281	22	.	.	PUNCT
inlawrev-2157	282	1	thus	thus	ADV
inlawrev-2157	282	2	,	,	PUNCT
inlawrev-2157	282	3	insistence	insistence	NOUN
inlawrev-2157	282	4	upon	upon	SCONJ
inlawrev-2157	282	5	the	the	DET
inlawrev-2157	282	6	primary	primary	ADJ
inlawrev-2157	282	7	purpose	purpose	NOUN
inlawrev-2157	282	8	test	test	NOUN
inlawrev-2157	282	9	makes	make	VERB
inlawrev-2157	282	10	uncertain	uncertain	ADJ
inlawrev-2157	282	11	the	the	DET
inlawrev-2157	282	12	exclusion	exclusion	NOUN
inlawrev-2157	282	13	of	of	ADP
inlawrev-2157	282	14	even	even	ADV
inlawrev-2157	282	15	this	this	DET
inlawrev-2157	282	16	type	type	NOUN
inlawrev-2157	282	17	of	of	ADP
inlawrev-2157	282	18	grant	grant	NOUN
inlawrev-2157	282	19	.	.	PUNCT
inlawrev-2157	283	1	an	an	DET
inlawrev-2157	283	2	argument	argument	NOUN
inlawrev-2157	283	3	has	have	AUX
inlawrev-2157	283	4	been	be	AUX
inlawrev-2157	283	5	advanced	advance	VERB
inlawrev-2157	283	6	that	that	SCONJ
inlawrev-2157	283	7	the	the	DET
inlawrev-2157	283	8	limitations	limitation	NOUN
inlawrev-2157	283	9	of	of	ADP
inlawrev-2157	283	10	section	section	NOUN
inlawrev-2157	283	11	117(b	117(b	PROPN
inlawrev-2157	283	12	)	)	PUNCT
inlawrev-2157	283	13	(	(	PUNCT
inlawrev-2157	283	14	1	1	X
inlawrev-2157	283	15	)	)	PUNCT
inlawrev-2157	283	16	provide	provide	VERB
inlawrev-2157	283	17	a	a	DET
inlawrev-2157	283	18	mechanical	mechanical	ADJ
inlawrev-2157	283	19	test	test	NOUN
inlawrev-2157	283	20	for	for	ADP
inlawrev-2157	283	21	determining	determine	VERB
inlawrev-2157	283	22	whether	whether	SCONJ
inlawrev-2157	283	23	a	a	DET
inlawrev-2157	283	24	grant	grant	NOUN
inlawrev-2157	283	25	is	be	AUX
inlawrev-2157	283	26	a	a	DET
inlawrev-2157	283	27	scholarship	scholarship	NOUN
inlawrev-2157	283	28	.	.	PUNCT
inlawrev-2157	284	1	the	the	DET
inlawrev-2157	284	2	mechanical	mechanical	ADJ
inlawrev-2157	284	3	test	test	NOUN
inlawrev-2157	284	4	rationale	rationale	NOUN
inlawrev-2157	284	5	dictates	dictate	VERB
inlawrev-2157	284	6	that	that	SCONJ
inlawrev-2157	284	7	an	an	DET
inlawrev-2157	284	8	amount	amount	NOUN
inlawrev-2157	284	9	received	receive	VERB
inlawrev-2157	284	10	for	for	ADP
inlawrev-2157	284	11	performing	perform	VERB
inlawrev-2157	284	12	services	service	NOUN
inlawrev-2157	284	13	required	require	VERB
inlawrev-2157	284	14	as	as	ADP
inlawrev-2157	284	15	a	a	DET
inlawrev-2157	284	16	condition	condition	NOUN
inlawrev-2157	284	17	to	to	ADP
inlawrev-2157	284	18	receiving	receive	VERB
inlawrev-2157	284	19	a	a	DET
inlawrev-2157	284	20	degree	degree	NOUN
inlawrev-2157	284	21	should	should	AUX
inlawrev-2157	284	22	be	be	AUX
inlawrev-2157	284	23	excluded	exclude	VERB
inlawrev-2157	284	24	without	without	ADP
inlawrev-2157	284	25	regard	regard	NOUN
inlawrev-2157	284	26	to	to	ADP
inlawrev-2157	284	27	the	the	DET
inlawrev-2157	284	28	primary	primary	ADJ
inlawrev-2157	284	29	purpose	purpose	NOUN
inlawrev-2157	284	30	test	test	NOUN
inlawrev-2157	284	31	.	.	PUNCT
inlawrev-2157	285	1	this	this	DET
inlawrev-2157	285	2	argument	argument	NOUN
inlawrev-2157	285	3	is	be	AUX
inlawrev-2157	285	4	based	base	VERB
inlawrev-2157	285	5	upon	upon	SCONJ
inlawrev-2157	285	6	the	the	DET
inlawrev-2157	285	7	rule	rule	NOUN
inlawrev-2157	285	8	of	of	ADP
inlawrev-2157	285	9	statutory	statutory	ADJ
inlawrev-2157	285	10	construction	construction	NOUN
inlawrev-2157	285	11	which	which	PRON
inlawrev-2157	285	12	states	state	VERB
inlawrev-2157	285	13	that	that	SCONJ
inlawrev-2157	285	14	the	the	DET
inlawrev-2157	285	15	expression	expression	NOUN
inlawrev-2157	285	16	of	of	ADP
inlawrev-2157	285	17	some	some	DET
inlawrev-2157	285	18	limitations	limitation	NOUN
inlawrev-2157	285	19	prevents	prevent	VERB
inlawrev-2157	285	20	additional	additional	ADJ
inlawrev-2157	285	21	restrictions	restriction	NOUN
inlawrev-2157	285	22	from	from	ADP
inlawrev-2157	285	23	being	be	AUX
inlawrev-2157	285	24	implied	imply	VERB
inlawrev-2157	285	25	.	.	PUNCT
inlawrev-2157	286	1	this	this	DET
inlawrev-2157	286	2	interpretation	interpretation	NOUN
inlawrev-2157	286	3	of	of	ADP
inlawrev-2157	286	4	section	section	NOUN
inlawrev-2157	286	5	117	117	NUM
inlawrev-2157	286	6	,	,	PUNCT
inlawrev-2157	286	7	however	however	ADV
inlawrev-2157	286	8	,	,	PUNCT
inlawrev-2157	286	9	has	have	AUX
inlawrev-2157	286	10	been	be	AUX
inlawrev-2157	286	11	rejected	reject	VERB
inlawrev-2157	286	12	.	.	PUNCT
inlawrev-2157	287	1	thus	thus	ADV
inlawrev-2157	287	2	,	,	PUNCT
inlawrev-2157	287	3	before	before	SCONJ
inlawrev-2157	287	4	the	the	DET
inlawrev-2157	287	5	exclusion	exclusion	NOUN
inlawrev-2157	287	6	comes	come	VERB
inlawrev-2157	287	7	into	into	ADP
inlawrev-2157	287	8	play	play	NOUN
inlawrev-2157	287	9	,	,	PUNCT
inlawrev-2157	287	10	there	there	PRON
inlawrev-2157	287	11	must	must	AUX
inlawrev-2157	287	12	be	be	AUX
inlawrev-2157	287	13	a	a	DET
inlawrev-2157	287	14	threshold	threshold	NOUN
inlawrev-2157	287	15	determination	determination	NOUN
inlawrev-2157	287	16	that	that	SCONJ
inlawrev-2157	287	17	the	the	DET
inlawrev-2157	287	18	grant	grant	NOUN
inlawrev-2157	287	19	has	have	AUX
inlawrev-2157	287	20	the	the	DET
inlawrev-2157	287	21	normal	normal	ADJ
inlawrev-2157	287	22	characteristics	characteristic	NOUN
inlawrev-2157	287	23	of	of	ADP
inlawrev-2157	287	24	a	a	DET
inlawrev-2157	287	25	scholarship	scholarship	NOUN
inlawrev-2157	287	26	.	.	PUNCT
inlawrev-2157	288	1	46	46	NUM
inlawrev-2157	288	2	since	since	SCONJ
inlawrev-2157	288	3	a	a	DET
inlawrev-2157	288	4	dual	dual	ADJ
inlawrev-2157	288	5	benefit	benefit	NOUN
inlawrev-2157	288	6	is	be	AUX
inlawrev-2157	288	7	often	often	ADV
inlawrev-2157	288	8	involved	involve	VERB
inlawrev-2157	288	9	in	in	ADP
inlawrev-2157	288	10	graduate	graduate	NOUN
inlawrev-2157	288	11	assistantship	assistantship	NOUN
inlawrev-2157	288	12	grants	grant	NOUN
inlawrev-2157	288	13	,	,	PUNCT
inlawrev-2157	288	14	the	the	DET
inlawrev-2157	288	15	determination	determination	NOUN
inlawrev-2157	288	16	of	of	ADP
inlawrev-2157	288	17	the	the	DET
inlawrev-2157	288	18	primary	primary	ADJ
inlawrev-2157	288	19	purpose	purpose	NOUN
inlawrev-2157	288	20	necessarily	necessarily	ADV
inlawrev-2157	288	21	depends	depend	VERB
inlawrev-2157	288	22	upon	upon	SCONJ
inlawrev-2157	288	23	the	the	DET
inlawrev-2157	288	24	facts	fact	NOUN
inlawrev-2157	288	25	and	and	CCONJ
inlawrev-2157	288	26	circumstances	circumstance	NOUN
inlawrev-2157	288	27	of	of	ADP
inlawrev-2157	288	28	each	each	DET
inlawrev-2157	288	29	particular	particular	ADJ
inlawrev-2157	288	30	case	case	NOUN
inlawrev-2157	288	31	.	.	PUNCT
inlawrev-2157	289	1	47	47	NUM
inlawrev-2157	289	2	in	in	ADP
inlawrev-2157	289	3	chandler	chandler	PROPN
inlawrev-2157	289	4	p.	p.	NOUN
inlawrev-2157	289	5	bhalla,46	bhalla,46	PROPN
inlawrev-2157	290	1	a	a	DET
inlawrev-2157	290	2	typical	typical	ADJ
inlawrev-2157	290	3	research	research	NOUN
inlawrev-2157	290	4	assistantship	assistantship	NOUN
inlawrev-2157	290	5	was	be	AUX
inlawrev-2157	290	6	found	find	VERB
inlawrev-2157	290	7	to	to	PART
inlawrev-2157	290	8	have	have	VERB
inlawrev-2157	290	9	the	the	DET
inlawrev-2157	290	10	characteristics	characteristic	NOUN
inlawrev-2157	290	11	of	of	ADP
inlawrev-2157	290	12	an	an	DET
inlawrev-2157	290	13	excludable	excludable	ADJ
inlawrev-2157	290	14	scholarship	scholarship	NOUN
inlawrev-2157	290	15	.	.	PUNCT
inlawrev-2157	291	1	in	in	ADP
inlawrev-2157	291	2	bhalla	bhalla	PROPN
inlawrev-2157	291	3	,	,	PUNCT
inlawrev-2157	291	4	a	a	DET
inlawrev-2157	291	5	doctoral	doctoral	ADJ
inlawrev-2157	291	6	degree	degree	NOUN
inlawrev-2157	291	7	candidate	candidate	NOUN
inlawrev-2157	291	8	in	in	ADP
inlawrev-2157	291	9	physics	physics	NOUN
inlawrev-2157	291	10	received	receive	VERB
inlawrev-2157	291	11	from	from	ADP
inlawrev-2157	291	12	the	the	DET
inlawrev-2157	291	13	university	university	NOUN
inlawrev-2157	291	14	a	a	DET
inlawrev-2157	291	15	research	research	NOUN
inlawrev-2157	291	16	assistantship	assistantship	NOUN
inlawrev-2157	291	17	financed	finance	VERB
inlawrev-2157	291	18	by	by	ADP
inlawrev-2157	291	19	a	a	DET
inlawrev-2157	291	20	national	national	PROPN
inlawrev-2157	291	21	science	science	PROPN
inlawrev-2157	291	22	foundation	foundation	PROPN
inlawrev-2157	291	23	grant	grant	PROPN
inlawrev-2157	291	24	.	.	PUNCT
inlawrev-2157	292	1	the	the	DET
inlawrev-2157	292	2	court	court	NOUN
inlawrev-2157	292	3	held	hold	VERB
inlawrev-2157	292	4	that	that	SCONJ
inlawrev-2157	292	5	the	the	DET
inlawrev-2157	292	6	assistantship	assistantship	NOUN
inlawrev-2157	292	7	stipend	stipend	NOUN
inlawrev-2157	292	8	was	be	AUX
inlawrev-2157	292	9	an	an	DET
inlawrev-2157	292	10	excludable	excludable	ADJ
inlawrev-2157	292	11	scholarship	scholarship	NOUN
inlawrev-2157	292	12	and	and	CCONJ
inlawrev-2157	292	13	stated	state	VERB
inlawrev-2157	292	14	that	that	SCONJ
inlawrev-2157	292	15	services	service	NOUN
inlawrev-2157	292	16	constituting	constitute	VERB
inlawrev-2157	292	17	part	part	NOUN
inlawrev-2157	292	18	of	of	ADP
inlawrev-2157	292	19	the	the	DET
inlawrev-2157	292	20	regular	regular	ADJ
inlawrev-2157	292	21	curriculum	curriculum	NOUN
inlawrev-2157	292	22	or	or	CCONJ
inlawrev-2157	292	23	course	course	NOUN
inlawrev-2157	292	24	of	of	ADP
inlawrev-2157	292	25	study	study	NOUN
inlawrev-2157	292	26	leading	lead	VERB
inlawrev-2157	292	27	to	to	ADP
inlawrev-2157	292	28	a	a	DET
inlawrev-2157	292	29	degree	degree	NOUN
inlawrev-2157	292	30	were	be	AUX
inlawrev-2157	292	31	not	not	PART
inlawrev-2157	292	32	includable	includable	ADJ
inlawrev-2157	292	33	within	within	ADP
inlawrev-2157	292	34	the	the	DET
inlawrev-2157	292	35	statutory	statutory	ADJ
inlawrev-2157	292	36	limitations	limitation	NOUN
inlawrev-2157	292	37	on	on	ADP
inlawrev-2157	292	38	the	the	DET
inlawrev-2157	292	39	exclusion.49	exclusion.49	NOUN
inlawrev-2157	292	40	since	since	SCONJ
inlawrev-2157	292	41	bhalla	bhalla	NOUN
inlawrev-2157	292	42	,	,	PUNCT
inlawrev-2157	292	43	research	research	NOUN
inlawrev-2157	292	44	assistantships	assistantship	NOUN
inlawrev-2157	292	45	having	have	VERB
inlawrev-2157	292	46	substantially	substantially	ADV
inlawrev-2157	292	47	the	the	DET
inlawrev-2157	292	48	same	same	ADJ
inlawrev-2157	292	49	characteristics	characteristic	NOUN
inlawrev-2157	292	50	generally	generally	ADV
inlawrev-2157	292	51	have	have	AUX
inlawrev-2157	292	52	been	be	AUX
inlawrev-2157	292	53	excluded	exclude	VERB
inlawrev-2157	292	54	from	from	ADP
inlawrev-2157	292	55	gross	gross	ADJ
inlawrev-2157	292	56	income	income	NOUN
inlawrev-2157	292	57	without	without	ADP
inlawrev-2157	292	58	difficulty.50	difficulty.50	PROPN
inlawrev-2157	292	59	when	when	SCONJ
inlawrev-2157	292	60	a	a	DET
inlawrev-2157	292	61	scholarship	scholarship	NOUN
inlawrev-2157	292	62	exclusion	exclusion	NOUN
inlawrev-2157	292	63	is	be	AUX
inlawrev-2157	292	64	claimed	claim	VERB
inlawrev-2157	292	65	for	for	ADP
inlawrev-2157	292	66	income	income	NOUN
inlawrev-2157	292	67	tax	tax	NOUN
inlawrev-2157	292	68	purposes	purpose	NOUN
inlawrev-2157	292	69	,	,	PUNCT
inlawrev-2157	292	70	it	it	PRON
inlawrev-2157	292	71	is	be	AUX
inlawrev-2157	292	72	advantageous	advantageous	ADJ
inlawrev-2157	292	73	to	to	PART
inlawrev-2157	292	74	include	include	VERB
inlawrev-2157	292	75	supporting	support	VERB
inlawrev-2157	292	76	information	information	NOUN
inlawrev-2157	292	77	with	with	ADP
inlawrev-2157	292	78	the	the	DET
inlawrev-2157	292	79	tax	tax	NOUN
inlawrev-2157	292	80	return.5	return.5	NOUN
inlawrev-2157	292	81	'	'	PUNCT
inlawrev-2157	292	82	this	this	DET
inlawrev-2157	292	83	documentation	documentation	NOUN
inlawrev-2157	292	84	should	should	AUX
inlawrev-2157	292	85	consist	consist	VERB
inlawrev-2157	292	86	of	of	ADP
inlawrev-2157	292	87	a	a	DET
inlawrev-2157	292	88	letter	letter	NOUN
inlawrev-2157	292	89	from	from	ADP
inlawrev-2157	292	90	the	the	DET
inlawrev-2157	292	91	student	student	NOUN
inlawrev-2157	292	92	stating	state	VERB
inlawrev-2157	292	93	that	that	SCONJ
inlawrev-2157	292	94	he	he	PRON
inlawrev-2157	292	95	was	be	AUX
inlawrev-2157	292	96	enrolled	enrol	VERB
inlawrev-2157	292	97	as	as	ADP
inlawrev-2157	292	98	a	a	DET
inlawrev-2157	292	99	graduate	graduate	NOUN
inlawrev-2157	292	100	student	student	NOUN
inlawrev-2157	292	101	at	at	ADP
inlawrev-2157	292	102	the	the	DET
inlawrev-2157	292	103	particular	particular	ADJ
inlawrev-2157	292	104	university	university	NOUN
inlawrev-2157	292	105	for	for	ADP
inlawrev-2157	292	106	the	the	DET
inlawrev-2157	292	107	period	period	NOUN
inlawrev-2157	292	108	involved	involve	VERB
inlawrev-2157	292	109	and	and	CCONJ
inlawrev-2157	292	110	re46bingler	re46bingler	PROPN
inlawrev-2157	292	111	v.	v.	PROPN
inlawrev-2157	292	112	johnson	johnson	PROPN
inlawrev-2157	292	113	,	,	PUNCT
inlawrev-2157	292	114	394	394	NUM
inlawrev-2157	292	115	u.s	u.s	PROPN
inlawrev-2157	292	116	.	.	PROPN
inlawrev-2157	292	117	741	741	NUM
inlawrev-2157	292	118	,	,	PUNCT
inlawrev-2157	292	119	749	749	NUM
inlawrev-2157	292	120	(	(	PUNCT
inlawrev-2157	292	121	1969	1969	NUM
inlawrev-2157	292	122	)	)	PUNCT
inlawrev-2157	292	123	;	;	PUNCT
inlawrev-2157	292	124	elmer	elmer	PROPN
inlawrev-2157	292	125	l.	l.	PROPN
inlawrev-2157	292	126	reese	reese	PROPN
inlawrev-2157	292	127	,	,	PUNCT
inlawrev-2157	292	128	45	45	NUM
inlawrev-2157	292	129	t.c	t.c	PROPN
inlawrev-2157	292	130	.	.	PROPN
inlawrev-2157	292	131	407	407	NUM
inlawrev-2157	292	132	,	,	PUNCT
inlawrev-2157	292	133	413	413	NUM
inlawrev-2157	292	134	(	(	PUNCT
inlawrev-2157	292	135	1966	1966	NUM
inlawrev-2157	292	136	)	)	PUNCT
inlawrev-2157	292	137	.	.	PUNCT
inlawrev-2157	293	1	47chandler	47chandler	X
inlawrev-2157	294	1	p.	p.	NOUN
inlawrev-2157	294	2	bhalla	bhalla	PROPN
inlawrev-2157	294	3	,	,	PUNCT
inlawrev-2157	294	4	35	35	NUM
inlawrev-2157	294	5	t.c	t.c	PROPN
inlawrev-2157	294	6	.	.	PROPN
inlawrev-2157	294	7	13	13	NUM
inlawrev-2157	294	8	,	,	PUNCT
inlawrev-2157	294	9	17	17	NUM
inlawrev-2157	294	10	(	(	PUNCT
inlawrev-2157	294	11	1960	1960	NUM
inlawrev-2157	294	12	)	)	PUNCT
inlawrev-2157	294	13	.	.	PUNCT
inlawrev-2157	295	1	4e35	4e35	PROPN
inlawrev-2157	295	2	t.c	t.c	PROPN
inlawrev-2157	295	3	.	.	PROPN
inlawrev-2157	295	4	13	13	NUM
inlawrev-2157	295	5	(	(	PUNCT
inlawrev-2157	295	6	1960	1960	NUM
inlawrev-2157	295	7	)	)	PUNCT
inlawrev-2157	295	8	.	.	PUNCT
inlawrev-2157	296	1	a9id	a9id	AUX
inlawrev-2157	296	2	.	.	PUNCT
inlawrev-2157	297	1	at	at	ADP
inlawrev-2157	297	2	15	15	NUM
inlawrev-2157	297	3	.	.	PUNCT
inlawrev-2157	298	1	50cases	50case	NOUN
inlawrev-2157	298	2	substantially	substantially	ADV
inlawrev-2157	298	3	identical	identical	ADJ
inlawrev-2157	298	4	on	on	ADP
inlawrev-2157	298	5	the	the	DET
inlawrev-2157	298	6	facts	fact	NOUN
inlawrev-2157	298	7	to	to	ADP
inlawrev-2157	298	8	bhalla	bhalla	PROPN
inlawrev-2157	298	9	will	will	AUX
inlawrev-2157	298	10	be	be	AUX
inlawrev-2157	298	11	disposed	dispose	VERB
inlawrev-2157	298	12	of	of	ADP
inlawrev-2157	298	13	in	in	ADP
inlawrev-2157	298	14	accordance	accordance	NOUN
inlawrev-2157	298	15	with	with	ADP
inlawrev-2157	298	16	that	that	DET
inlawrev-2157	298	17	decision	decision	NOUN
inlawrev-2157	298	18	.	.	PUNCT
inlawrev-2157	299	1	rev	rev	PROPN
inlawrev-2157	299	2	.	.	PUNCT
inlawrev-2157	300	1	rul	rul	PROPN
inlawrev-2157	300	2	.	.	PUNCT
inlawrev-2157	301	1	63	63	NUM
inlawrev-2157	301	2	-	-	SYM
inlawrev-2157	301	3	250	250	NUM
inlawrev-2157	301	4	,	,	PUNCT
inlawrev-2157	301	5	1963	1963	NUM
inlawrev-2157	301	6	-	-	SYM
inlawrev-2157	301	7	2	2	NUM
inlawrev-2157	301	8	cum	cum	NOUN
inlawrev-2157	301	9	.	.	PUNCT
inlawrev-2157	302	1	bull	bull	NOUN
inlawrev-2157	302	2	.	.	PUNCT
inlawrev-2157	303	1	79	79	NUM
inlawrev-2157	303	2	.	.	PUNCT
inlawrev-2157	304	1	51	51	NUM
inlawrev-2157	304	2	this	this	DET
inlawrev-2157	304	3	procedure	procedure	NOUN
inlawrev-2157	304	4	has	have	AUX
inlawrev-2157	304	5	been	be	AUX
inlawrev-2157	304	6	followed	follow	VERB
inlawrev-2157	304	7	by	by	ADP
inlawrev-2157	304	8	graduate	graduate	NOUN
inlawrev-2157	304	9	students	student	NOUN
inlawrev-2157	304	10	in	in	ADP
inlawrev-2157	304	11	chemistry	chemistry	NOUN
inlawrev-2157	304	12	and	and	CCONJ
inlawrev-2157	304	13	metallurgy	metallurgy	NOUN
inlawrev-2157	304	14	at	at	ADP
inlawrev-2157	304	15	iowa	iowa	PROPN
inlawrev-2157	304	16	state	state	PROPN
inlawrev-2157	304	17	university	university	PROPN
inlawrev-2157	304	18	who	who	PRON
inlawrev-2157	304	19	have	have	AUX
inlawrev-2157	304	20	been	be	AUX
inlawrev-2157	304	21	successfully	successfully	ADV
inlawrev-2157	304	22	claiming	claim	VERB
inlawrev-2157	304	23	scholarship	scholarship	NOUN
inlawrev-2157	304	24	exclusions	exclusion	NOUN
inlawrev-2157	304	25	of	of	ADP
inlawrev-2157	304	26	research	research	NOUN
inlawrev-2157	304	27	assistantship	assistantship	NOUN
inlawrev-2157	304	28	stipends	stipend	NOUN
inlawrev-2157	304	29	for	for	ADP
inlawrev-2157	304	30	more	more	ADJ
inlawrev-2157	304	31	than	than	ADP
inlawrev-2157	304	32	ten	ten	NUM
inlawrev-2157	304	33	years	year	NOUN
inlawrev-2157	304	34	.	.	PUNCT
inlawrev-2157	305	1	1975	1975	NUM
inlawrev-2157	305	2	]	]	PUNCT
inlawrev-2157	305	3	taxation	taxation	NOUN
inlawrev-2157	305	4	of	of	ADP
inlawrev-2157	305	5	scholarships	scholarship	NOUN
inlawrev-2157	305	6	761	761	NUM
inlawrev-2157	305	7	ceived	ceive	VERB
inlawrev-2157	305	8	a	a	DET
inlawrev-2157	305	9	specific	specific	ADJ
inlawrev-2157	305	10	monetary	monetary	ADJ
inlawrev-2157	305	11	stipend	stipend	NOUN
inlawrev-2157	305	12	for	for	ADP
inlawrev-2157	305	13	research	research	NOUN
inlawrev-2157	305	14	activity	activity	NOUN
inlawrev-2157	305	15	necessary	necessary	ADJ
inlawrev-2157	305	16	for	for	ADP
inlawrev-2157	305	17	the	the	DET
inlawrev-2157	305	18	degree	degree	NOUN
inlawrev-2157	305	19	.	.	PUNCT
inlawrev-2157	306	1	the	the	DET
inlawrev-2157	306	2	letter	letter	NOUN
inlawrev-2157	306	3	should	should	AUX
inlawrev-2157	306	4	also	also	ADV
inlawrev-2157	306	5	state	state	VERB
inlawrev-2157	306	6	that	that	SCONJ
inlawrev-2157	306	7	the	the	DET
inlawrev-2157	306	8	income	income	NOUN
inlawrev-2157	306	9	is	be	AUX
inlawrev-2157	306	10	nontaxable	nontaxable	ADJ
inlawrev-2157	306	11	under	under	ADP
inlawrev-2157	306	12	section	section	NOUN
inlawrev-2157	306	13	117	117	NUM
inlawrev-2157	306	14	of	of	ADP
inlawrev-2157	306	15	the	the	DET
inlawrev-2157	306	16	internal	internal	ADJ
inlawrev-2157	306	17	revenue	revenue	NOUN
inlawrev-2157	306	18	code	code	NOUN
inlawrev-2157	306	19	of	of	ADP
inlawrev-2157	306	20	1954	1954	NUM
inlawrev-2157	306	21	as	as	SCONJ
inlawrev-2157	306	22	interpreted	interpret	VERB
inlawrev-2157	306	23	in	in	ADP
inlawrev-2157	306	24	chandler	chandler	PROPN
inlawrev-2157	306	25	p.	p.	PROPN
inlawrev-2157	306	26	bhalla	bhalla	PROPN
inlawrev-2157	306	27	,	,	PUNCT
inlawrev-2157	306	28	35	35	NUM
inlawrev-2157	306	29	t.c	t.c	PROPN
inlawrev-2157	306	30	.	.	PROPN
inlawrev-2157	306	31	13	13	NUM
inlawrev-2157	306	32	(	(	PUNCT
inlawrev-2157	306	33	1960	1960	NUM
inlawrev-2157	306	34	)	)	PUNCT
inlawrev-2157	306	35	.	.	PUNCT
inlawrev-2157	307	1	a	a	DET
inlawrev-2157	307	2	separate	separate	ADJ
inlawrev-2157	307	3	letter	letter	NOUN
inlawrev-2157	307	4	from	from	ADP
inlawrev-2157	307	5	the	the	DET
inlawrev-2157	307	6	department	department	NOUN
inlawrev-2157	307	7	chairman	chairman	NOUN
inlawrev-2157	307	8	should	should	AUX
inlawrev-2157	307	9	also	also	ADV
inlawrev-2157	307	10	be	be	AUX
inlawrev-2157	307	11	included	include	VERB
inlawrev-2157	307	12	,	,	PUNCT
inlawrev-2157	307	13	stating	state	VERB
inlawrev-2157	307	14	the	the	DET
inlawrev-2157	307	15	above	above	ADJ
inlawrev-2157	307	16	information	information	NOUN
inlawrev-2157	307	17	and	and	CCONJ
inlawrev-2157	307	18	further	far	ADV
inlawrev-2157	307	19	stating	state	VERB
inlawrev-2157	307	20	that	that	SCONJ
inlawrev-2157	307	21	,	,	PUNCT
inlawrev-2157	307	22	as	as	ADP
inlawrev-2157	307	23	part	part	NOUN
inlawrev-2157	307	24	of	of	ADP
inlawrev-2157	307	25	the	the	DET
inlawrev-2157	307	26	training	training	NOUN
inlawrev-2157	307	27	program	program	NOUN
inlawrev-2157	307	28	,	,	PUNCT
inlawrev-2157	307	29	the	the	DET
inlawrev-2157	307	30	student	student	NOUN
inlawrev-2157	307	31	held	hold	VERB
inlawrev-2157	307	32	an	an	DET
inlawrev-2157	307	33	appointment	appointment	NOUN
inlawrev-2157	307	34	as	as	ADP
inlawrev-2157	307	35	a	a	DET
inlawrev-2157	307	36	graduate	graduate	NOUN
inlawrev-2157	307	37	assistant52	assistant52	NOUN
inlawrev-2157	307	38	for	for	ADP
inlawrev-2157	307	39	which	which	PRON
inlawrev-2157	307	40	the	the	DET
inlawrev-2157	307	41	student	student	NOUN
inlawrev-2157	307	42	received	receive	VERB
inlawrev-2157	307	43	from	from	ADP
inlawrev-2157	307	44	the	the	DET
inlawrev-2157	307	45	university	university	NOUN
inlawrev-2157	307	46	a	a	DET
inlawrev-2157	307	47	specific	specific	ADJ
inlawrev-2157	307	48	monetary	monetary	ADJ
inlawrev-2157	307	49	stipend	stipend	NOUN
inlawrev-2157	307	50	,	,	PUNCT
inlawrev-2157	307	51	that	that	SCONJ
inlawrev-2157	307	52	all	all	DET
inlawrev-2157	307	53	graduate	graduate	NOUN
inlawrev-2157	307	54	students	student	NOUN
inlawrev-2157	307	55	are	be	AUX
inlawrev-2157	307	56	required	require	VERB
inlawrev-2157	307	57	to	to	PART
inlawrev-2157	307	58	perform	perform	VERB
inlawrev-2157	307	59	research	research	NOUN
inlawrev-2157	307	60	as	as	ADP
inlawrev-2157	307	61	a	a	DET
inlawrev-2157	307	62	condition	condition	NOUN
inlawrev-2157	307	63	to	to	ADP
inlawrev-2157	307	64	receiving	receive	VERB
inlawrev-2157	307	65	the	the	DET
inlawrev-2157	307	66	degree	degree	NOUN
inlawrev-2157	307	67	,	,	PUNCT
inlawrev-2157	307	68	that	that	SCONJ
inlawrev-2157	307	69	the	the	DET
inlawrev-2157	307	70	research	research	NOUN
inlawrev-2157	307	71	performed	perform	VERB
inlawrev-2157	307	72	by	by	ADP
inlawrev-2157	307	73	the	the	DET
inlawrev-2157	307	74	graduate	graduate	NOUN
inlawrev-2157	307	75	assistant	assistant	NOUN
inlawrev-2157	307	76	is	be	AUX
inlawrev-2157	307	77	considered	consider	VERB
inlawrev-2157	307	78	to	to	PART
inlawrev-2157	307	79	be	be	AUX
inlawrev-2157	307	80	a	a	DET
inlawrev-2157	307	81	valuable	valuable	ADJ
inlawrev-2157	307	82	and	and	CCONJ
inlawrev-2157	307	83	integral	integral	ADJ
inlawrev-2157	307	84	part	part	NOUN
inlawrev-2157	307	85	of	of	ADP
inlawrev-2157	307	86	his	his	PRON
inlawrev-2157	307	87	training	training	NOUN
inlawrev-2157	307	88	,	,	PUNCT
inlawrev-2157	307	89	and	and	CCONJ
inlawrev-2157	307	90	that	that	SCONJ
inlawrev-2157	307	91	the	the	DET
inlawrev-2157	307	92	research	research	NOUN
inlawrev-2157	307	93	is	be	AUX
inlawrev-2157	307	94	designed	design	VERB
inlawrev-2157	307	95	to	to	PART
inlawrev-2157	307	96	contribute	contribute	VERB
inlawrev-2157	307	97	to	to	ADP
inlawrev-2157	307	98	the	the	DET
inlawrev-2157	307	99	training	training	NOUN
inlawrev-2157	307	100	of	of	ADP
inlawrev-2157	307	101	the	the	DET
inlawrev-2157	307	102	student	student	NOUN
inlawrev-2157	307	103	rather	rather	ADV
inlawrev-2157	307	104	than	than	ADP
inlawrev-2157	307	105	to	to	PART
inlawrev-2157	307	106	benefit	benefit	VERB
inlawrev-2157	307	107	the	the	DET
inlawrev-2157	307	108	granting	grant	VERB
inlawrev-2157	307	109	entity	entity	NOUN
inlawrev-2157	307	110	.	.	PUNCT
inlawrev-2157	308	1	when	when	SCONJ
inlawrev-2157	308	2	a	a	DET
inlawrev-2157	308	3	grant	grant	NOUN
inlawrev-2157	308	4	differs	differ	VERB
inlawrev-2157	308	5	significantly	significantly	ADV
inlawrev-2157	308	6	in	in	ADP
inlawrev-2157	308	7	any	any	DET
inlawrev-2157	308	8	respect	respect	NOUN
inlawrev-2157	308	9	from	from	ADP
inlawrev-2157	308	10	those	those	PRON
inlawrev-2157	308	11	previously	previously	ADV
inlawrev-2157	308	12	described	describe	VERB
inlawrev-2157	308	13	,	,	PUNCT
inlawrev-2157	308	14	great	great	ADJ
inlawrev-2157	308	15	difficulty	difficulty	NOUN
inlawrev-2157	308	16	is	be	AUX
inlawrev-2157	308	17	encountered	encounter	VERB
inlawrev-2157	308	18	in	in	ADP
inlawrev-2157	308	19	convincing	convince	VERB
inlawrev-2157	308	20	the	the	DET
inlawrev-2157	308	21	internal	internal	ADJ
inlawrev-2157	308	22	revenue	revenue	NOUN
inlawrev-2157	308	23	service	service	NOUN
inlawrev-2157	308	24	and	and	CCONJ
inlawrev-2157	308	25	the	the	DET
inlawrev-2157	308	26	courts	court	NOUN
inlawrev-2157	308	27	that	that	PRON
inlawrev-2157	308	28	the	the	DET
inlawrev-2157	308	29	stipend	stipend	NOUN
inlawrev-2157	308	30	possesses	possess	VERB
inlawrev-2157	308	31	the	the	DET
inlawrev-2157	308	32	normal	normal	ADJ
inlawrev-2157	308	33	characteristics	characteristic	NOUN
inlawrev-2157	308	34	of	of	ADP
inlawrev-2157	308	35	a	a	DET
inlawrev-2157	308	36	scholarship	scholarship	NOUN
inlawrev-2157	308	37	.	.	PUNCT
inlawrev-2157	309	1	two	two	NUM
inlawrev-2157	309	2	criteria	criterion	NOUN
inlawrev-2157	309	3	are	be	AUX
inlawrev-2157	309	4	essential	essential	ADJ
inlawrev-2157	309	5	for	for	ADP
inlawrev-2157	309	6	a	a	DET
inlawrev-2157	309	7	decision	decision	NOUN
inlawrev-2157	309	8	in	in	ADP
inlawrev-2157	309	9	favor	favor	NOUN
inlawrev-2157	309	10	of	of	ADP
inlawrev-2157	309	11	the	the	DET
inlawrev-2157	309	12	taxpayer	taxpayer	NOUN
inlawrev-2157	309	13	.	.	PUNCT
inlawrev-2157	310	1	first	first	ADV
inlawrev-2157	310	2	,	,	PUNCT
inlawrev-2157	310	3	the	the	DET
inlawrev-2157	310	4	recipient	recipient	NOUN
inlawrev-2157	310	5	must	must	AUX
inlawrev-2157	310	6	receive	receive	VERB
inlawrev-2157	310	7	academic	academic	ADJ
inlawrev-2157	310	8	credit	credit	NOUN
inlawrev-2157	310	9	for	for	ADP
inlawrev-2157	310	10	research	research	NOUN
inlawrev-2157	310	11	work	work	NOUN
inlawrev-2157	310	12	performed	perform	VERB
inlawrev-2157	310	13	as	as	ADP
inlawrev-2157	310	14	a	a	DET
inlawrev-2157	310	15	condition	condition	NOUN
inlawrev-2157	310	16	to	to	ADP
inlawrev-2157	310	17	receiving	receive	VERB
inlawrev-2157	310	18	the	the	DET
inlawrev-2157	310	19	grant	grant	NOUN
inlawrev-2157	310	20	.	.	PUNCT
inlawrev-2157	311	1	secondly	secondly	ADV
inlawrev-2157	311	2	,	,	PUNCT
inlawrev-2157	311	3	similar	similar	ADJ
inlawrev-2157	311	4	research	research	NOUN
inlawrev-2157	311	5	activities	activity	NOUN
inlawrev-2157	311	6	must	must	AUX
inlawrev-2157	311	7	be	be	AUX
inlawrev-2157	311	8	required	require	VERB
inlawrev-2157	311	9	of	of	ADP
inlawrev-2157	311	10	all	all	DET
inlawrev-2157	311	11	candidates	candidate	NOUN
inlawrev-2157	311	12	for	for	ADP
inlawrev-2157	311	13	the	the	DET
inlawrev-2157	311	14	degree	degree	NOUN
inlawrev-2157	311	15	whether	whether	SCONJ
inlawrev-2157	311	16	or	or	CCONJ
inlawrev-2157	311	17	not	not	PART
inlawrev-2157	311	18	they	they	PRON
inlawrev-2157	311	19	receive	receive	VERB
inlawrev-2157	311	20	assistantships	assistantship	NOUN
inlawrev-2157	311	21	.	.	PUNCT
inlawrev-2157	312	1	53	53	NUM
inlawrev-2157	312	2	satisfaction	satisfaction	NOUN
inlawrev-2157	312	3	of	of	ADP
inlawrev-2157	312	4	these	these	DET
inlawrev-2157	312	5	requirements	requirement	NOUN
inlawrev-2157	312	6	does	do	AUX
inlawrev-2157	312	7	not	not	PART
inlawrev-2157	312	8	guarantee	guarantee	VERB
inlawrev-2157	312	9	that	that	SCONJ
inlawrev-2157	312	10	a	a	DET
inlawrev-2157	312	11	grant	grant	NOUN
inlawrev-2157	312	12	will	will	AUX
inlawrev-2157	312	13	be	be	AUX
inlawrev-2157	312	14	excluded	exclude	VERB
inlawrev-2157	312	15	from	from	ADP
inlawrev-2157	312	16	gross	gross	ADJ
inlawrev-2157	312	17	income,54	income,54	NOUN
inlawrev-2157	312	18	but	but	CCONJ
inlawrev-2157	312	19	failure	failure	NOUN
inlawrev-2157	312	20	to	to	PART
inlawrev-2157	312	21	satisfy	satisfy	VERB
inlawrev-2157	312	22	them	they	PRON
inlawrev-2157	312	23	is	be	AUX
inlawrev-2157	312	24	fatal	fatal	ADJ
inlawrev-2157	312	25	to	to	ADP
inlawrev-2157	312	26	a	a	DET
inlawrev-2157	312	27	taxpayer	taxpayer	NOUN
inlawrev-2157	312	28	's	's	PART
inlawrev-2157	312	29	case.55	case.55	NOUN
inlawrev-2157	312	30	it	it	PRON
inlawrev-2157	312	31	is	be	AUX
inlawrev-2157	312	32	not	not	PART
inlawrev-2157	312	33	sufficient	sufficient	ADJ
inlawrev-2157	312	34	that	that	SCONJ
inlawrev-2157	312	35	the	the	DET
inlawrev-2157	312	36	required	require	VERB
inlawrev-2157	312	37	research	research	NOUN
inlawrev-2157	312	38	merely	merely	ADV
inlawrev-2157	312	39	have	have	VERB
inlawrev-2157	312	40	a	a	DET
inlawrev-2157	312	41	close	close	ADJ
inlawrev-2157	312	42	relationship	relationship	NOUN
inlawrev-2157	312	43	to	to	ADP
inlawrev-2157	312	44	the	the	DET
inlawrev-2157	312	45	recipient	recipient	NOUN
inlawrev-2157	312	46	's	's	PART
inlawrev-2157	312	47	academic	academic	ADJ
inlawrev-2157	312	48	interests	interest	NOUN
inlawrev-2157	312	49	or	or	CCONJ
inlawrev-2157	312	50	that	that	SCONJ
inlawrev-2157	312	51	the	the	DET
inlawrev-2157	312	52	payments	payment	NOUN
inlawrev-2157	312	53	constitute	constitute	VERB
inlawrev-2157	312	54	a	a	DET
inlawrev-2157	312	55	form	form	NOUN
inlawrev-2157	312	56	of	of	ADP
inlawrev-2157	312	57	financial	financial	ADJ
inlawrev-2157	312	58	aid	aid	NOUN
inlawrev-2157	312	59	that	that	PRON
inlawrev-2157	312	60	enables	enable	VERB
inlawrev-2157	312	61	the	the	DET
inlawrev-2157	312	62	recipient	recipient	NOUN
inlawrev-2157	312	63	to	to	PART
inlawrev-2157	312	64	continue	continue	VERB
inlawrev-2157	312	65	his	his	PRON
inlawrev-2157	312	66	studies	study	NOUN
inlawrev-2157	312	67	.	.	PUNCT
inlawrev-2157	313	1	reasonable	reasonable	ADJ
inlawrev-2157	313	2	equivalent	equivalent	ADJ
inlawrev-2157	313	3	activities	activity	NOUN
inlawrev-2157	313	4	and	and	CCONJ
inlawrev-2157	313	5	identity	identity	NOUN
inlawrev-2157	313	6	of	of	ADP
inlawrev-2157	313	7	work	work	NOUN
inlawrev-2157	313	8	patterns	pattern	NOUN
inlawrev-2157	313	9	for	for	ADP
inlawrev-2157	313	10	all	all	DET
inlawrev-2157	313	11	degree	degree	NOUN
inlawrev-2157	313	12	candidates	candidate	NOUN
inlawrev-2157	313	13	,	,	PUNCT
inlawrev-2157	313	14	whether	whether	SCONJ
inlawrev-2157	313	15	or	or	CCONJ
inlawrev-2157	313	16	not	not	PART
inlawrev-2157	313	17	they	they	PRON
inlawrev-2157	313	18	receive	receive	VERB
inlawrev-2157	313	19	stipends	stipend	NOUN
inlawrev-2157	313	20	,	,	PUNCT
inlawrev-2157	313	21	is	be	AUX
inlawrev-2157	313	22	also	also	ADV
inlawrev-2157	313	23	required	require	VERB
inlawrev-2157	313	24	.	.	PUNCT
inlawrev-2157	314	1	when	when	SCONJ
inlawrev-2157	314	2	the	the	DET
inlawrev-2157	314	3	grant	grant	NOUN
inlawrev-2157	314	4	recipient	recipient	NOUN
inlawrev-2157	314	5	performs	perform	VERB
inlawrev-2157	314	6	a	a	DET
inlawrev-2157	314	7	different	different	ADJ
inlawrev-2157	314	8	type	type	NOUN
inlawrev-2157	314	9	of	of	ADP
inlawrev-2157	314	10	research	research	NOUN
inlawrev-2157	314	11	,	,	PUNCT
inlawrev-2157	314	12	assumes	assume	VERB
inlawrev-2157	314	13	different	different	ADJ
inlawrev-2157	314	14	responsibilities	responsibility	NOUN
inlawrev-2157	314	15	,	,	PUNCT
inlawrev-2157	314	16	or	or	CCONJ
inlawrev-2157	314	17	is	be	AUX
inlawrev-2157	314	18	required	require	VERB
inlawrev-2157	314	19	to	to	PART
inlawrev-2157	314	20	spend	spend	VERB
inlawrev-2157	314	21	more	more	ADJ
inlawrev-2157	314	22	time	time	NOUN
inlawrev-2157	314	23	than	than	ADP
inlawrev-2157	314	24	degree	degree	NOUN
inlawrev-2157	314	25	candidates	candidate	NOUN
inlawrev-2157	314	26	generally	generally	ADV
inlawrev-2157	314	27	,	,	PUNCT
inlawrev-2157	314	28	the	the	DET
inlawrev-2157	314	29	stipend	stipend	NOUN
inlawrev-2157	314	30	is	be	AUX
inlawrev-2157	314	31	considered	consider	VERB
inlawrev-2157	314	32	compensation	compensation	NOUN
inlawrev-2157	314	33	for	for	ADP
inlawrev-2157	314	34	services	service	NOUN
inlawrev-2157	314	35	rendered	render	VERB
inlawrev-2157	314	36	.	.	PUNCT
inlawrev-2157	315	1	56	56	NUM
inlawrev-2157	315	2	it	it	PRON
inlawrev-2157	315	3	also	also	ADV
inlawrev-2157	315	4	is	be	AUX
inlawrev-2157	315	5	helpful	helpful	ADJ
inlawrev-2157	315	6	if	if	SCONJ
inlawrev-2157	315	7	the	the	DET
inlawrev-2157	315	8	work	work	NOUN
inlawrev-2157	315	9	performed	perform	VERB
inlawrev-2157	315	10	is	be	AUX
inlawrev-2157	315	11	directly	directly	ADV
inlawrev-2157	315	12	applicable	applicable	ADJ
inlawrev-2157	315	13	to	to	ADP
inlawrev-2157	315	14	the	the	DET
inlawrev-2157	315	15	recipient	recipient	NOUN
inlawrev-2157	315	16	's	's	PART
inlawrev-2157	315	17	educational	educational	ADJ
inlawrev-2157	315	18	objec52	objec52	NOUN
inlawrev-2157	315	19	in	in	ADP
inlawrev-2157	315	20	drafting	draft	VERB
inlawrev-2157	315	21	these	these	DET
inlawrev-2157	315	22	letters	letter	NOUN
inlawrev-2157	315	23	,	,	PUNCT
inlawrev-2157	315	24	the	the	DET
inlawrev-2157	315	25	words	word	NOUN
inlawrev-2157	315	26	"	"	PUNCT
inlawrev-2157	315	27	employed	employ	VERB
inlawrev-2157	315	28	,	,	PUNCT
inlawrev-2157	315	29	"	"	PUNCT
inlawrev-2157	315	30	"	"	PUNCT
inlawrev-2157	315	31	employment	employment	NOUN
inlawrev-2157	315	32	,	,	PUNCT
inlawrev-2157	315	33	"	"	PUNCT
inlawrev-2157	315	34	and	and	CCONJ
inlawrev-2157	315	35	"	"	PUNCT
inlawrev-2157	315	36	salary	salary	NOUN
inlawrev-2157	315	37	"	"	PUNCT
inlawrev-2157	315	38	should	should	AUX
inlawrev-2157	315	39	be	be	AUX
inlawrev-2157	315	40	carefully	carefully	ADV
inlawrev-2157	315	41	avoided	avoid	VERB
inlawrev-2157	315	42	.	.	PUNCT
inlawrev-2157	315	43	"	"	PUNCT
inlawrev-2157	316	1	5	5	NUM
inlawrev-2157	316	2	zsee	zsee	PROPN
inlawrev-2157	316	3	,	,	PUNCT
inlawrev-2157	316	4	e.g.t	e.g.t	PROPN
inlawrev-2157	316	5	lawrence	lawrence	PROPN
inlawrev-2157	316	6	spruch720	spruch720	PROPN
inlawrev-2157	316	7	"	"	PUNCT
inlawrev-2157	316	8	cch"tax	cch"tax	VERB
inlawrev-2157	316	9	cttmem	cttmem	VERB
inlawrev-2157	316	10	.	.	PUNCT
inlawrev-2157	317	1	324~	324~	NUM
inlawrev-2157	317	2	(	(	PUNCT
inlawrev-2157	317	3	1961)7	1961)7	NUM
inlawrev-2157	317	4	chandler	chandler	PROPN
inlawrev-2157	317	5	p.	p.	NOUN
inlawrev-2157	317	6	bhalla	bhalla	PROPN
inlawrev-2157	317	7	,	,	PUNCT
inlawrev-2157	317	8	35	35	NUM
inlawrev-2157	317	9	t.c	t.c	PROPN
inlawrev-2157	317	10	.	.	PROPN
inlawrev-2157	317	11	13	13	NUM
inlawrev-2157	317	12	(	(	PUNCT
inlawrev-2157	317	13	1960	1960	NUM
inlawrev-2157	317	14	)	)	PUNCT
inlawrev-2157	317	15	.	.	PUNCT
inlawrev-2157	318	1	54see	54see	ADJ
inlawrev-2157	318	2	,	,	PUNCT
inlawrev-2157	318	3	e.g.	e.g.	ADV
inlawrev-2157	318	4	,	,	PUNCT
inlawrev-2157	318	5	karl	karl	PROPN
inlawrev-2157	318	6	laurence	laurence	PROPN
inlawrev-2157	318	7	kirkman	kirkman	PROPN
inlawrev-2157	318	8	,	,	PUNCT
inlawrev-2157	318	9	29	29	NUM
inlawrev-2157	318	10	cch	cch	NOUN
inlawrev-2157	318	11	tax	tax	NOUN
inlawrev-2157	318	12	ct	ct	PROPN
inlawrev-2157	318	13	.	.	PUNCT
inlawrev-2157	318	14	mem	mem	ADJ
inlawrev-2157	318	15	.	.	PUNCT
inlawrev-2157	319	1	797	797	NUM
inlawrev-2157	319	2	(	(	PUNCT
inlawrev-2157	319	3	1970)1	1970)1	NUM
inlawrev-2157	319	4	stephen	stephen	PROPN
inlawrev-2157	319	5	l.	l.	PROPN
inlawrev-2157	319	6	zolnay	zolnay	PROPN
inlawrev-2157	319	7	,	,	PUNCT
inlawrev-2157	319	8	49	49	NUM
inlawrev-2157	319	9	t.c	t.c	PROPN
inlawrev-2157	319	10	.	.	PROPN
inlawrev-2157	319	11	389	389	NUM
inlawrev-2157	319	12	(	(	PUNCT
inlawrev-2157	319	13	1968	1968	NUM
inlawrev-2157	319	14	)	)	PUNCT
inlawrev-2157	319	15	.	.	PUNCT
inlawrev-2157	320	1	55alex	55alex	NUM
inlawrev-2157	320	2	l.	l.	PROPN
inlawrev-2157	320	3	sweet	sweet	PROPN
inlawrev-2157	320	4	,	,	PUNCT
inlawrev-2157	320	5	40	40	NUM
inlawrev-2157	320	6	t.c	t.c	PROPN
inlawrev-2157	320	7	.	.	PROPN
inlawrev-2157	321	1	403	403	NUM
inlawrev-2157	321	2	(	(	PUNCT
inlawrev-2157	321	3	1963	1963	NUM
inlawrev-2157	321	4	)	)	PUNCT
inlawrev-2157	321	5	.	.	PUNCT
inlawrev-2157	322	1	"	"	PUNCT
inlawrev-2157	322	2	stephen	stephen	PROPN
inlawrev-2157	322	3	l.	l.	PROPN
inlawrev-2157	322	4	zolnay	zolnay	PROPN
inlawrev-2157	322	5	,	,	PUNCT
inlawrev-2157	322	6	49	49	NUM
inlawrev-2157	322	7	t.c	t.c	PROPN
inlawrev-2157	322	8	.	.	PROPN
inlawrev-2157	322	9	389	389	NUM
inlawrev-2157	322	10	,	,	PUNCT
inlawrev-2157	322	11	396	396	NUM
inlawrev-2157	322	12	(	(	PUNCT
inlawrev-2157	322	13	1968	1968	NUM
inlawrev-2157	322	14	)	)	PUNCT
inlawrev-2157	322	15	.	.	PUNCT
inlawrev-2157	323	1	762	762	NUM
inlawrev-2157	323	2	indiana	indiana	NOUN
inlawrev-2157	323	3	law	law	PROPN
inlawrev-2157	323	4	review	review	NOUN
inlawrev-2157	323	5	[	[	X
inlawrev-2157	323	6	vol	vol	NOUN
inlawrev-2157	323	7	.	.	PUNCT
inlawrev-2157	324	1	8:749	8:749	PROPN
inlawrev-2157	324	2	tives	tive	NOUN
inlawrev-2157	324	3	and	and	CCONJ
inlawrev-2157	324	4	interests	interest	NOUN
inlawrev-2157	324	5	and	and	CCONJ
inlawrev-2157	324	6	thus	thus	ADV
inlawrev-2157	324	7	can	can	AUX
inlawrev-2157	324	8	be	be	AUX
inlawrev-2157	324	9	said	say	VERB
inlawrev-2157	324	10	to	to	PART
inlawrev-2157	324	11	be	be	AUX
inlawrev-2157	324	12	an	an	DET
inlawrev-2157	324	13	integral	integral	ADJ
inlawrev-2157	324	14	part	part	NOUN
inlawrev-2157	324	15	of	of	ADP
inlawrev-2157	324	16	the	the	DET
inlawrev-2157	324	17	regular	regular	ADJ
inlawrev-2157	324	18	curriculum	curriculum	NOUN
inlawrev-2157	324	19	leading	lead	VERB
inlawrev-2157	324	20	to	to	ADP
inlawrev-2157	324	21	the	the	DET
inlawrev-2157	324	22	degree.57	degree.57	PROPN
inlawrev-2157	324	23	research	research	NOUN
inlawrev-2157	324	24	performed	perform	VERB
inlawrev-2157	324	25	is	be	AUX
inlawrev-2157	324	26	generally	generally	ADV
inlawrev-2157	324	27	utilized	utilize	VERB
inlawrev-2157	324	28	in	in	ADP
inlawrev-2157	324	29	a	a	DET
inlawrev-2157	324	30	student	student	NOUN
inlawrev-2157	324	31	's	's	PART
inlawrev-2157	324	32	dissertation	dissertation	NOUN
inlawrev-2157	324	33	.	.	PUNCT
inlawrev-2157	325	1	this	this	PRON
inlawrev-2157	325	2	constitutes	constitute	VERB
inlawrev-2157	325	3	evidence	evidence	NOUN
inlawrev-2157	325	4	that	that	SCONJ
inlawrev-2157	325	5	the	the	DET
inlawrev-2157	325	6	research	research	NOUN
inlawrev-2157	325	7	is	be	AUX
inlawrev-2157	325	8	applicable	applicable	ADJ
inlawrev-2157	325	9	to	to	ADP
inlawrev-2157	325	10	the	the	DET
inlawrev-2157	325	11	student	student	NOUN
inlawrev-2157	325	12	's	's	PART
inlawrev-2157	325	13	education	education	NOUN
inlawrev-2157	325	14	and	and	CCONJ
inlawrev-2157	325	15	course	course	NOUN
inlawrev-2157	325	16	of	of	ADP
inlawrev-2157	325	17	study	study	NOUN
inlawrev-2157	325	18	.	.	PUNCT
inlawrev-2157	326	1	mere	mere	ADJ
inlawrev-2157	326	2	use	use	NOUN
inlawrev-2157	326	3	of	of	ADP
inlawrev-2157	326	4	the	the	DET
inlawrev-2157	326	5	results	result	NOUN
inlawrev-2157	326	6	of	of	ADP
inlawrev-2157	326	7	the	the	DET
inlawrev-2157	326	8	research	research	NOUN
inlawrev-2157	326	9	in	in	ADP
inlawrev-2157	326	10	fulfilling	fulfil	VERB
inlawrev-2157	326	11	the	the	DET
inlawrev-2157	326	12	dissertation	dissertation	NOUN
inlawrev-2157	326	13	requirement	requirement	NOUN
inlawrev-2157	326	14	,	,	PUNCT
inlawrev-2157	326	15	however	however	ADV
inlawrev-2157	326	16	,	,	PUNCT
inlawrev-2157	326	17	is	be	AUX
inlawrev-2157	326	18	not	not	PART
inlawrev-2157	326	19	sufficient	sufficient	ADJ
inlawrev-2157	326	20	to	to	PART
inlawrev-2157	326	21	demonstrate	demonstrate	VERB
inlawrev-2157	326	22	conclusively	conclusively	ADV
inlawrev-2157	326	23	that	that	SCONJ
inlawrev-2157	326	24	the	the	DET
inlawrev-2157	326	25	primary	primary	ADJ
inlawrev-2157	326	26	purpose	purpose	NOUN
inlawrev-2157	326	27	of	of	ADP
inlawrev-2157	326	28	a	a	DET
inlawrev-2157	326	29	grant	grant	NOUN
inlawrev-2157	326	30	is	be	AUX
inlawrev-2157	326	31	to	to	PART
inlawrev-2157	326	32	further	further	VERB
inlawrev-2157	326	33	the	the	DET
inlawrev-2157	326	34	recipient	recipient	NOUN
inlawrev-2157	326	35	's	's	PART
inlawrev-2157	326	36	education	education	NOUN
inlawrev-2157	326	37	,	,	PUNCT
inlawrev-2157	326	38	particularly	particularly	ADV
inlawrev-2157	326	39	when	when	SCONJ
inlawrev-2157	326	40	the	the	DET
inlawrev-2157	326	41	evidence	evidence	NOUN
inlawrev-2157	326	42	as	as	ADP
inlawrev-2157	326	43	a	a	DET
inlawrev-2157	326	44	whole	whole	NOUN
inlawrev-2157	326	45	suggests	suggest	VERB
inlawrev-2157	326	46	that	that	SCONJ
inlawrev-2157	326	47	an	an	DET
inlawrev-2157	326	48	employment	employment	NOUN
inlawrev-2157	326	49	relationship	relationship	NOUN
inlawrev-2157	326	50	exists	exist	VERB
inlawrev-2157	326	51	.	.	PUNCT
inlawrev-2157	327	1	for	for	ADP
inlawrev-2157	327	2	example	example	NOUN
inlawrev-2157	327	3	,	,	PUNCT
inlawrev-2157	327	4	in	in	ADP
inlawrev-2157	327	5	kreis	kreis	PROPN
inlawrev-2157	327	6	v.	v.	PROPN
inlawrev-2157	327	7	commissioner	commissioner	PROPN
inlawrev-2157	327	8	,	,	PUNCT
inlawrev-2157	327	9	5	5	NUM
inlawrev-2157	327	10	*	*	PUNCT
inlawrev-2157	327	11	a	a	DET
inlawrev-2157	327	12	graduate	graduate	NOUN
inlawrev-2157	327	13	student	student	NOUN
inlawrev-2157	327	14	who	who	PRON
inlawrev-2157	327	15	received	receive	VERB
inlawrev-2157	327	16	a	a	DET
inlawrev-2157	327	17	stipend	stipend	NOUN
inlawrev-2157	327	18	while	while	SCONJ
inlawrev-2157	327	19	participating	participate	VERB
inlawrev-2157	327	20	in	in	ADP
inlawrev-2157	327	21	a	a	DET
inlawrev-2157	327	22	research	research	NOUN
inlawrev-2157	327	23	project	project	NOUN
inlawrev-2157	327	24	to	to	PART
inlawrev-2157	327	25	study	study	VERB
inlawrev-2157	327	26	the	the	DET
inlawrev-2157	327	27	causes	cause	NOUN
inlawrev-2157	327	28	of	of	ADP
inlawrev-2157	327	29	school	school	NOUN
inlawrev-2157	327	30	dropouts	dropout	NOUN
inlawrev-2157	327	31	,	,	PUNCT
inlawrev-2157	327	32	was	be	AUX
inlawrev-2157	327	33	denied	deny	VERB
inlawrev-2157	327	34	an	an	DET
inlawrev-2157	327	35	exclusion	exclusion	NOUN
inlawrev-2157	327	36	.	.	PUNCT
inlawrev-2157	328	1	the	the	DET
inlawrev-2157	328	2	research	research	NOUN
inlawrev-2157	328	3	project	project	NOUN
inlawrev-2157	328	4	was	be	AUX
inlawrev-2157	328	5	funded	fund	VERB
inlawrev-2157	328	6	by	by	ADP
inlawrev-2157	328	7	a	a	DET
inlawrev-2157	328	8	united	united	PROPN
inlawrev-2157	328	9	states	states	PROPN
inlawrev-2157	328	10	office	office	PROPN
inlawrev-2157	328	11	of	of	ADP
inlawrev-2157	328	12	education	education	NOUN
inlawrev-2157	328	13	grant	grant	NOUN
inlawrev-2157	328	14	to	to	ADP
inlawrev-2157	328	15	the	the	DET
inlawrev-2157	328	16	local	local	ADJ
inlawrev-2157	328	17	school	school	NOUN
inlawrev-2157	328	18	board	board	NOUN
inlawrev-2157	328	19	,	,	PUNCT
inlawrev-2157	328	20	which	which	PRON
inlawrev-2157	328	21	paid	pay	VERB
inlawrev-2157	328	22	stipends	stipend	NOUN
inlawrev-2157	328	23	to	to	ADP
inlawrev-2157	328	24	the	the	DET
inlawrev-2157	328	25	project	project	NOUN
inlawrev-2157	328	26	staff	staff	NOUN
inlawrev-2157	328	27	members	member	NOUN
inlawrev-2157	328	28	.	.	PUNCT
inlawrev-2157	329	1	although	although	SCONJ
inlawrev-2157	329	2	the	the	DET
inlawrev-2157	329	3	research	research	NOUN
inlawrev-2157	329	4	was	be	AUX
inlawrev-2157	329	5	supervised	supervise	VERB
inlawrev-2157	329	6	by	by	ADP
inlawrev-2157	329	7	several	several	ADJ
inlawrev-2157	329	8	university	university	NOUN
inlawrev-2157	329	9	professors	professor	NOUN
inlawrev-2157	329	10	and	and	CCONJ
inlawrev-2157	329	11	the	the	DET
inlawrev-2157	329	12	results	result	NOUN
inlawrev-2157	329	13	were	be	AUX
inlawrev-2157	329	14	used	use	VERB
inlawrev-2157	329	15	by	by	ADP
inlawrev-2157	329	16	the	the	DET
inlawrev-2157	329	17	student	student	NOUN
inlawrev-2157	329	18	in	in	ADP
inlawrev-2157	329	19	his	his	PRON
inlawrev-2157	329	20	thesis	thesis	NOUN
inlawrev-2157	329	21	,	,	PUNCT
inlawrev-2157	329	22	the	the	DET
inlawrev-2157	329	23	stipend	stipend	NOUN
inlawrev-2157	329	24	was	be	AUX
inlawrev-2157	329	25	found	find	VERB
inlawrev-2157	329	26	to	to	PART
inlawrev-2157	329	27	be	be	AUX
inlawrev-2157	329	28	compensation	compensation	NOUN
inlawrev-2157	329	29	since	since	SCONJ
inlawrev-2157	329	30	there	there	PRON
inlawrev-2157	329	31	was	be	VERB
inlawrev-2157	329	32	no	no	DET
inlawrev-2157	329	33	degree	degree	NOUN
inlawrev-2157	329	34	requirement	requirement	NOUN
inlawrev-2157	329	35	that	that	SCONJ
inlawrev-2157	329	36	he	he	PRON
inlawrev-2157	329	37	perform	perform	VERB
inlawrev-2157	329	38	compensated	compensated	ADJ
inlawrev-2157	329	39	services	service	NOUN
inlawrev-2157	329	40	amounting	amount	VERB
inlawrev-2157	329	41	to	to	ADP
inlawrev-2157	329	42	a	a	DET
inlawrev-2157	329	43	part	part	ADJ
inlawrev-2157	329	44	-	-	PUNCT
inlawrev-2157	329	45	time	time	NOUN
inlawrev-2157	329	46	job.59	job.59	VERB
inlawrev-2157	329	47	the	the	DET
inlawrev-2157	329	48	fine	fine	ADJ
inlawrev-2157	329	49	line	line	NOUN
inlawrev-2157	329	50	between	between	ADP
inlawrev-2157	329	51	grants	grant	NOUN
inlawrev-2157	329	52	which	which	PRON
inlawrev-2157	329	53	qualify	qualify	VERB
inlawrev-2157	329	54	as	as	ADP
inlawrev-2157	329	55	scholarships	scholarship	NOUN
inlawrev-2157	329	56	and	and	CCONJ
inlawrev-2157	329	57	those	those	PRON
inlawrev-2157	329	58	which	which	PRON
inlawrev-2157	329	59	are	be	AUX
inlawrev-2157	329	60	construed	construe	VERB
inlawrev-2157	329	61	to	to	PART
inlawrev-2157	329	62	be	be	AUX
inlawrev-2157	329	63	compensation	compensation	NOUN
inlawrev-2157	329	64	is	be	AUX
inlawrev-2157	329	65	demonstrated	demonstrate	VERB
inlawrev-2157	329	66	by	by	ADP
inlawrev-2157	329	67	cases	case	NOUN
inlawrev-2157	329	68	in	in	ADP
inlawrev-2157	329	69	which	which	PRON
inlawrev-2157	329	70	a	a	DET
inlawrev-2157	329	71	university	university	NOUN
inlawrev-2157	329	72	has	have	VERB
inlawrev-2157	329	73	a	a	DET
inlawrev-2157	329	74	research	research	NOUN
inlawrev-2157	329	75	contract	contract	NOUN
inlawrev-2157	329	76	with	with	ADP
inlawrev-2157	329	77	the	the	DET
inlawrev-2157	329	78	original	original	ADJ
inlawrev-2157	329	79	grantor	grantor	NOUN
inlawrev-2157	329	80	,	,	PUNCT
inlawrev-2157	329	81	whose	whose	DET
inlawrev-2157	329	82	funds	fund	NOUN
inlawrev-2157	329	83	the	the	DET
inlawrev-2157	329	84	university	university	NOUN
inlawrev-2157	329	85	is	be	AUX
inlawrev-2157	329	86	administering	administer	VERB
inlawrev-2157	329	87	.	.	PUNCT
inlawrev-2157	330	1	57lawrence	57lawrence	NOUN
inlawrev-2157	330	2	spruoh	spruoh	PROPN
inlawrev-2157	330	3	,	,	PUNCT
inlawrev-2157	330	4	20	20	NUM
inlawrev-2157	330	5	cch	cch	NOUN
inlawrev-2157	330	6	tax	tax	NOUN
inlawrev-2157	330	7	ct	ct	PROPN
inlawrev-2157	330	8	.	.	PUNCT
inlawrev-2157	330	9	mem	mem	ADJ
inlawrev-2157	330	10	.	.	X
inlawrev-2157	330	11	324	324	NUM
inlawrev-2157	330	12	,	,	PUNCT
inlawrev-2157	330	13	326	326	NUM
inlawrev-2157	330	14	(	(	PUNCT
inlawrev-2157	330	15	1961	1961	NUM
inlawrev-2157	330	16	)	)	PUNCT
inlawrev-2157	330	17	;	;	PUNCT
inlawrev-2157	330	18	chandler	chandler	PROPN
inlawrev-2157	330	19	p.	p.	PROPN
inlawrev-2157	330	20	bhalla	bhalla	PROPN
inlawrev-2157	330	21	,	,	PUNCT
inlawrev-2157	330	22	35	35	NUM
inlawrev-2157	330	23	t.c	t.c	PROPN
inlawrev-2157	330	24	.	.	PROPN
inlawrev-2157	330	25	13	13	NUM
inlawrev-2157	330	26	,	,	PUNCT
inlawrev-2157	330	27	15	15	NUM
inlawrev-2157	330	28	(	(	PUNCT
inlawrev-2157	330	29	1960	1960	NUM
inlawrev-2157	330	30	)	)	PUNCT
inlawrev-2157	330	31	.	.	PUNCT
inlawrev-2157	331	1	56441	56441	NUM
inlawrev-2157	331	2	f.2d	f.2d	ADP
inlawrev-2157	331	3	257	257	NUM
inlawrev-2157	331	4	(	(	PUNCT
inlawrev-2157	331	5	4th	4th	ADJ
inlawrev-2157	331	6	cir	cir	NOUN
inlawrev-2157	331	7	.	.	PROPN
inlawrev-2157	331	8	1971	1971	NUM
inlawrev-2157	331	9	)	)	PUNCT
inlawrev-2157	332	1	,	,	PUNCT
inlawrev-2157	332	2	aff'g	aff'g	VERB
inlawrev-2157	332	3	29	29	NUM
inlawrev-2157	332	4	cch	cch	NOUN
inlawrev-2157	332	5	tax	tax	NOUN
inlawrev-2157	332	6	ct	ct	PROPN
inlawrev-2157	332	7	.	.	PUNCT
inlawrev-2157	332	8	mem	mem	PROPN
inlawrev-2157	332	9	.	.	PUNCT
inlawrev-2157	333	1	770	770	NUM
inlawrev-2157	333	2	(	(	PUNCT
inlawrev-2157	333	3	1970	1970	NUM
inlawrev-2157	333	4	)	)	PUNCT
inlawrev-2157	333	5	.	.	PUNCT
inlawrev-2157	334	1	59similarly	59similarly	ADV
inlawrev-2157	334	2	,	,	PUNCT
inlawrev-2157	334	3	stipends	stipend	NOUN
inlawrev-2157	334	4	paid	pay	VERB
inlawrev-2157	334	5	to	to	ADP
inlawrev-2157	334	6	two	two	NUM
inlawrev-2157	334	7	graduate	graduate	ADJ
inlawrev-2157	334	8	students	student	NOUN
inlawrev-2157	334	9	who	who	PRON
inlawrev-2157	334	10	worked	work	VERB
inlawrev-2157	334	11	on	on	ADP
inlawrev-2157	334	12	a	a	DET
inlawrev-2157	334	13	highway	highway	NOUN
inlawrev-2157	334	14	construction	construction	NOUN
inlawrev-2157	334	15	research	research	NOUN
inlawrev-2157	334	16	project	project	NOUN
inlawrev-2157	334	17	for	for	ADP
inlawrev-2157	334	18	the	the	DET
inlawrev-2157	334	19	alabama	alabama	PROPN
inlawrev-2157	334	20	bureau	bureau	PROPN
inlawrev-2157	334	21	of	of	ADP
inlawrev-2157	334	22	roads	road	NOUN
inlawrev-2157	334	23	,	,	PUNCT
inlawrev-2157	334	24	and	and	CCONJ
inlawrev-2157	334	25	a	a	DET
inlawrev-2157	334	26	land	land	NOUN
inlawrev-2157	334	27	rights	right	NOUN
inlawrev-2157	334	28	research	research	NOUN
inlawrev-2157	334	29	project	project	NOUN
inlawrev-2157	334	30	for	for	ADP
inlawrev-2157	334	31	the	the	DET
inlawrev-2157	334	32	nebraska	nebraska	PROPN
inlawrev-2157	334	33	soil	soil	NOUN
inlawrev-2157	334	34	and	and	CCONJ
inlawrev-2157	334	35	water	water	PROPN
inlawrev-2157	334	36	conservation	conservation	NOUN
inlawrev-2157	334	37	commission	commission	PROPN
inlawrev-2157	334	38	,	,	PUNCT
inlawrev-2157	334	39	were	be	AUX
inlawrev-2157	334	40	found	find	VERB
inlawrev-2157	334	41	to	to	PART
inlawrev-2157	334	42	be	be	AUX
inlawrev-2157	334	43	compensation	compensation	NOUN
inlawrev-2157	334	44	,	,	PUNCT
inlawrev-2157	334	45	although	although	SCONJ
inlawrev-2157	334	46	the	the	DET
inlawrev-2157	334	47	doctoral	doctoral	ADJ
inlawrev-2157	334	48	degree	degree	NOUN
inlawrev-2157	334	49	candidates	candidate	NOUN
inlawrev-2157	334	50	used	use	VERB
inlawrev-2157	334	51	the	the	DET
inlawrev-2157	334	52	results	result	NOUN
inlawrev-2157	334	53	of	of	ADP
inlawrev-2157	334	54	the	the	DET
inlawrev-2157	334	55	research	research	NOUN
inlawrev-2157	334	56	as	as	ADP
inlawrev-2157	334	57	a	a	DET
inlawrev-2157	334	58	basis	basis	NOUN
inlawrev-2157	334	59	for	for	ADP
inlawrev-2157	334	60	their	their	PRON
inlawrev-2157	334	61	theses	thesis	NOUN
inlawrev-2157	334	62	.	.	PUNCT
inlawrev-2157	335	1	john	john	PROPN
inlawrev-2157	335	2	b.	b.	PROPN
inlawrev-2157	335	3	karrh	karrh	PROPN
inlawrev-2157	335	4	,	,	PUNCT
inlawrev-2157	335	5	32	32	NUM
inlawrev-2157	335	6	cch	cch	NOUN
inlawrev-2157	335	7	tax	tax	NOUN
inlawrev-2157	335	8	ct	ct	PROPN
inlawrev-2157	335	9	.	.	PUNCT
inlawrev-2157	335	10	mem	mem	PROPN
inlawrev-2157	335	11	.	.	X
inlawrev-2157	335	12	88	88	NUM
inlawrev-2157	335	13	(	(	PUNCT
inlawrev-2157	335	14	1973	1973	NUM
inlawrev-2157	335	15	)	)	PUNCT
inlawrev-2157	335	16	;	;	PUNCT
inlawrev-2157	335	17	john	john	PROPN
inlawrev-2157	335	18	w.	w.	PROPN
inlawrev-2157	335	19	klein	klein	PROPN
inlawrev-2157	335	20	,	,	PUNCT
inlawrev-2157	335	21	32	32	NUM
inlawrev-2157	335	22	cch	cch	NOUN
inlawrev-2157	335	23	tax	tax	NOUN
inlawrev-2157	335	24	ct	ct	PROPN
inlawrev-2157	335	25	.	.	PUNCT
inlawrev-2157	335	26	mem	mem	PROPN
inlawrev-2157	335	27	.	.	PUNCT
inlawrev-2157	336	1	301	301	NUM
inlawrev-2157	336	2	(	(	PUNCT
inlawrev-2157	336	3	1973	1973	NUM
inlawrev-2157	336	4	)	)	PUNCT
inlawrev-2157	336	5	.	.	PUNCT
inlawrev-2157	337	1	the	the	DET
inlawrev-2157	337	2	stipend	stipend	NOUN
inlawrev-2157	337	3	paid	pay	VERB
inlawrev-2157	337	4	a	a	DET
inlawrev-2157	337	5	graduate	graduate	NOUN
inlawrev-2157	337	6	student	student	NOUN
inlawrev-2157	337	7	in	in	ADP
inlawrev-2157	337	8	business	business	NOUN
inlawrev-2157	337	9	while	while	SCONJ
inlawrev-2157	337	10	working	work	VERB
inlawrev-2157	337	11	on	on	ADP
inlawrev-2157	337	12	a	a	DET
inlawrev-2157	337	13	project	project	NOUN
inlawrev-2157	337	14	in	in	ADP
inlawrev-2157	337	15	the	the	DET
inlawrev-2157	337	16	political	political	ADJ
inlawrev-2157	337	17	science	science	NOUN
inlawrev-2157	337	18	department	department	PROPN
inlawrev-2157	337	19	also	also	ADV
inlawrev-2157	337	20	was	be	AUX
inlawrev-2157	337	21	found	find	VERB
inlawrev-2157	337	22	to	to	PART
inlawrev-2157	337	23	be	be	AUX
inlawrev-2157	337	24	compensation	compensation	NOUN
inlawrev-2157	337	25	.	.	PUNCT
inlawrev-2157	338	1	here	here	ADV
inlawrev-2157	338	2	the	the	DET
inlawrev-2157	338	3	results	result	NOUN
inlawrev-2157	338	4	of	of	ADP
inlawrev-2157	338	5	the	the	DET
inlawrev-2157	338	6	research	research	NOUN
inlawrev-2157	338	7	were	be	AUX
inlawrev-2157	338	8	used	use	VERB
inlawrev-2157	338	9	in	in	ADP
inlawrev-2157	338	10	a	a	DET
inlawrev-2157	338	11	paper	paper	NOUN
inlawrev-2157	338	12	required	require	VERB
inlawrev-2157	338	13	in	in	ADP
inlawrev-2157	338	14	a	a	DET
inlawrev-2157	338	15	psychology	psychology	NOUN
inlawrev-2157	338	16	course	course	NOUN
inlawrev-2157	338	17	.	.	PUNCT
inlawrev-2157	339	1	charles	charles	PROPN
inlawrev-2157	339	2	f.	f.	PROPN
inlawrev-2157	339	3	wall	wall	PROPN
inlawrev-2157	339	4	,	,	PUNCT
inlawrev-2157	339	5	31	31	NUM
inlawrev-2157	339	6	cch	cch	NOUN
inlawrev-2157	339	7	tax	tax	NOUN
inlawrev-2157	339	8	ct	ct	PROPN
inlawrev-2157	339	9	.	.	PUNCT
inlawrev-2157	339	10	mem	mem	PROPN
inlawrev-2157	339	11	.	.	PUNCT
inlawrev-2157	339	12	1069	1069	NUM
inlawrev-2157	339	13	(	(	PUNCT
inlawrev-2157	339	14	1972	1972	NUM
inlawrev-2157	339	15	)	)	PUNCT
inlawrev-2157	339	16	.	.	PUNCT
inlawrev-2157	340	1	dilatoriness	dilatoriness	ADJ
inlawrev-2157	340	2	in	in	ADP
inlawrev-2157	340	3	pursuit	pursuit	NOUN
inlawrev-2157	340	4	of	of	ADP
inlawrev-2157	340	5	a	a	DET
inlawrev-2157	340	6	degree	degree	NOUN
inlawrev-2157	340	7	also	also	ADV
inlawrev-2157	340	8	casts	cast	VERB
inlawrev-2157	340	9	suspicion	suspicion	NOUN
inlawrev-2157	340	10	on	on	ADP
inlawrev-2157	340	11	whether	whether	SCONJ
inlawrev-2157	340	12	the	the	DET
inlawrev-2157	340	13	actual	actual	ADJ
inlawrev-2157	340	14	purpose	purpose	NOUN
inlawrev-2157	340	15	of	of	ADP
inlawrev-2157	340	16	the	the	DET
inlawrev-2157	340	17	research	research	NOUN
inlawrev-2157	340	18	is	be	AUX
inlawrev-2157	340	19	to	to	PART
inlawrev-2157	340	20	fulfill	fulfill	VERB
inlawrev-2157	340	21	the	the	DET
inlawrev-2157	340	22	degree	degree	NOUN
inlawrev-2157	340	23	requirements	requirement	NOUN
inlawrev-2157	340	24	or	or	CCONJ
inlawrev-2157	340	25	to	to	PART
inlawrev-2157	340	26	fulfill	fulfill	VERB
inlawrev-2157	340	27	the	the	DET
inlawrev-2157	340	28	duties	duty	NOUN
inlawrev-2157	340	29	of	of	ADP
inlawrev-2157	340	30	an	an	DET
inlawrev-2157	340	31	employee	employee	NOUN
inlawrev-2157	340	32	.	.	PUNCT
inlawrev-2157	341	1	the	the	DET
inlawrev-2157	341	2	student	student	NOUN
inlawrev-2157	341	3	took	take	VERB
inlawrev-2157	341	4	seven	seven	NUM
inlawrev-2157	341	5	years	year	NOUN
inlawrev-2157	341	6	to	to	PART
inlawrev-2157	341	7	attain	attain	VERB
inlawrev-2157	341	8	his	his	PRON
inlawrev-2157	341	9	doctor	doctor	NOUN
inlawrev-2157	341	10	of	of	ADP
inlawrev-2157	341	11	philosophy	philosophy	NOUN
inlawrev-2157	341	12	degree	degree	NOUN
inlawrev-2157	341	13	and	and	CCONJ
inlawrev-2157	341	14	did	do	AUX
inlawrev-2157	341	15	not	not	PART
inlawrev-2157	341	16	choose	choose	VERB
inlawrev-2157	341	17	a	a	DET
inlawrev-2157	341	18	disseration	disseration	NOUN
inlawrev-2157	341	19	topic	topic	NOUN
inlawrev-2157	341	20	until	until	SCONJ
inlawrev-2157	341	21	five	five	NUM
inlawrev-2157	341	22	years	year	NOUN
inlawrev-2157	341	23	after	after	SCONJ
inlawrev-2157	341	24	he	he	PRON
inlawrev-2157	341	25	began	begin	VERB
inlawrev-2157	341	26	work	work	NOUN
inlawrev-2157	341	27	,	,	PUNCT
inlawrev-2157	341	28	although	although	SCONJ
inlawrev-2157	341	29	this	this	DET
inlawrev-2157	341	30	work	work	NOUN
inlawrev-2157	341	31	was	be	AUX
inlawrev-2157	341	32	in	in	ADP
inlawrev-2157	341	33	fact	fact	NOUN
inlawrev-2157	341	34	used	use	VERB
inlawrev-2157	341	35	in	in	ADP
inlawrev-2157	341	36	the	the	DET
inlawrev-2157	341	37	dissertation	dissertation	NOUN
inlawrev-2157	341	38	.	.	PUNCT
inlawrev-2157	342	1	it	it	PRON
inlawrev-2157	342	2	was	be	AUX
inlawrev-2157	342	3	determined	determine	VERB
inlawrev-2157	342	4	that	that	SCONJ
inlawrev-2157	342	5	since	since	SCONJ
inlawrev-2157	342	6	it	it	PRON
inlawrev-2157	342	7	was	be	AUX
inlawrev-2157	342	8	uncertain	uncertain	ADJ
inlawrev-2157	342	9	whether	whether	SCONJ
inlawrev-2157	342	10	this	this	DET
inlawrev-2157	342	11	research	research	NOUN
inlawrev-2157	342	12	would	would	AUX
inlawrev-2157	342	13	ultimately	ultimately	ADV
inlawrev-2157	342	14	be	be	AUX
inlawrev-2157	342	15	used	use	VERB
inlawrev-2157	342	16	in	in	ADP
inlawrev-2157	342	17	the	the	DET
inlawrev-2157	342	18	dissertation	dissertation	NOUN
inlawrev-2157	342	19	,	,	PUNCT
inlawrev-2157	342	20	the	the	DET
inlawrev-2157	342	21	work	work	NOUN
inlawrev-2157	342	22	did	do	AUX
inlawrev-2157	342	23	not	not	PART
inlawrev-2157	342	24	have	have	VERB
inlawrev-2157	342	25	the	the	DET
inlawrev-2157	342	26	proper	proper	ADJ
inlawrev-2157	342	27	purpose	purpose	NOUN
inlawrev-2157	342	28	.	.	PUNCT
inlawrev-2157	343	1	the	the	DET
inlawrev-2157	343	2	student	student	NOUN
inlawrev-2157	343	3	's	's	PART
inlawrev-2157	343	4	major	major	ADJ
inlawrev-2157	343	5	error	error	NOUN
inlawrev-2157	343	6	,	,	PUNCT
inlawrev-2157	343	7	however	however	ADV
inlawrev-2157	343	8	,	,	PUNCT
inlawrev-2157	343	9	appears	appear	VERB
inlawrev-2157	343	10	to	to	PART
inlawrev-2157	343	11	have	have	AUX
inlawrev-2157	343	12	been	be	AUX
inlawrev-2157	343	13	giving	give	VERB
inlawrev-2157	343	14	his	his	PRON
inlawrev-2157	343	15	occupation	occupation	NOUN
inlawrev-2157	343	16	as	as	ADP
inlawrev-2157	343	17	"	"	PUNCT
inlawrev-2157	343	18	engineer	engineer	NOUN
inlawrev-2157	343	19	"	"	PUNCT
inlawrev-2157	343	20	on	on	ADP
inlawrev-2157	343	21	his	his	PRON
inlawrev-2157	343	22	tax	tax	NOUN
inlawrev-2157	343	23	return	return	NOUN
inlawrev-2157	343	24	.	.	PUNCT
inlawrev-2157	344	1	stephen	stephen	PROPN
inlawrev-2157	344	2	l.	l.	PROPN
inlawrev-2157	344	3	zolnay	zolnay	PROPN
inlawrev-2157	344	4	,	,	PUNCT
inlawrev-2157	344	5	49	49	NUM
inlawrev-2157	344	6	t.c	t.c	PROPN
inlawrev-2157	344	7	.	.	PROPN
inlawrev-2157	344	8	389	389	NUM
inlawrev-2157	344	9	(	(	PUNCT
inlawrev-2157	344	10	1968	1968	NUM
inlawrev-2157	344	11	)	)	PUNCT
inlawrev-2157	344	12	.	.	PUNCT
inlawrev-2157	345	1	1975	1975	NUM
inlawrev-2157	345	2	]	]	PUNCT
inlawrev-2157	345	3	taxation	taxation	NOUN
inlawrev-2157	345	4	of	of	ADP
inlawrev-2157	345	5	scholarships	scholarship	NOUN
inlawrev-2157	345	6	763	763	NUM
inlawrev-2157	345	7	when	when	SCONJ
inlawrev-2157	345	8	the	the	DET
inlawrev-2157	345	9	services	service	NOUN
inlawrev-2157	345	10	required	require	VERB
inlawrev-2157	345	11	of	of	ADP
inlawrev-2157	345	12	a	a	DET
inlawrev-2157	345	13	grant	grant	NOUN
inlawrev-2157	345	14	recipient	recipient	NOUN
inlawrev-2157	345	15	are	be	AUX
inlawrev-2157	345	16	directly	directly	ADV
inlawrev-2157	345	17	related	relate	VERB
inlawrev-2157	345	18	to	to	ADP
inlawrev-2157	345	19	the	the	DET
inlawrev-2157	345	20	fulfillment	fulfillment	NOUN
inlawrev-2157	345	21	of	of	ADP
inlawrev-2157	345	22	such	such	DET
inlawrev-2157	345	23	a	a	DET
inlawrev-2157	345	24	contract	contract	NOUN
inlawrev-2157	345	25	,	,	PUNCT
inlawrev-2157	345	26	they	they	PRON
inlawrev-2157	345	27	may	may	AUX
inlawrev-2157	345	28	be	be	AUX
inlawrev-2157	345	29	considered	consider	VERB
inlawrev-2157	345	30	to	to	PART
inlawrev-2157	345	31	play	play	VERB
inlawrev-2157	345	32	an	an	DET
inlawrev-2157	345	33	essential	essential	ADJ
inlawrev-2157	345	34	role	role	NOUN
inlawrev-2157	345	35	in	in	ADP
inlawrev-2157	345	36	meeting	meet	VERB
inlawrev-2157	345	37	the	the	DET
inlawrev-2157	345	38	laboratory	laboratory	NOUN
inlawrev-2157	345	39	commitments	commitment	NOUN
inlawrev-2157	345	40	of	of	ADP
inlawrev-2157	345	41	the	the	DET
inlawrev-2157	345	42	university	university	NOUN
inlawrev-2157	345	43	.	.	PUNCT
inlawrev-2157	346	1	this	this	DET
inlawrev-2157	346	2	result	result	NOUN
inlawrev-2157	346	3	occurs	occur	VERB
inlawrev-2157	346	4	if	if	SCONJ
inlawrev-2157	346	5	a	a	DET
inlawrev-2157	346	6	court	court	NOUN
inlawrev-2157	346	7	,	,	PUNCT
inlawrev-2157	346	8	on	on	ADP
inlawrev-2157	346	9	the	the	DET
inlawrev-2157	346	10	basis	basis	NOUN
inlawrev-2157	346	11	of	of	ADP
inlawrev-2157	346	12	the	the	DET
inlawrev-2157	346	13	evidence	evidence	NOUN
inlawrev-2157	346	14	as	as	ADP
inlawrev-2157	346	15	a	a	DET
inlawrev-2157	346	16	whole	whole	NOUN
inlawrev-2157	346	17	,	,	PUNCT
inlawrev-2157	346	18	determines	determine	VERB
inlawrev-2157	346	19	that	that	SCONJ
inlawrev-2157	346	20	the	the	DET
inlawrev-2157	346	21	payments	payment	NOUN
inlawrev-2157	346	22	are	be	AUX
inlawrev-2157	346	23	essentially	essentially	ADV
inlawrev-2157	346	24	compensation	compensation	NOUN
inlawrev-2157	346	25	paid	pay	VERB
inlawrev-2157	346	26	for	for	ADP
inlawrev-2157	346	27	the	the	DET
inlawrev-2157	346	28	purpose	purpose	NOUN
inlawrev-2157	346	29	of	of	ADP
inlawrev-2157	346	30	benefiting	benefit	VERB
inlawrev-2157	346	31	the	the	DET
inlawrev-2157	346	32	university	university	NOUN
inlawrev-2157	346	33	.	.	PUNCT
inlawrev-2157	347	1	60	60	NUM
inlawrev-2157	347	2	if	if	SCONJ
inlawrev-2157	347	3	a	a	DET
inlawrev-2157	347	4	court	court	NOUN
inlawrev-2157	347	5	feels	feel	VERB
inlawrev-2157	347	6	that	that	SCONJ
inlawrev-2157	347	7	a	a	DET
inlawrev-2157	347	8	grant	grant	NOUN
inlawrev-2157	347	9	in	in	ADP
inlawrev-2157	347	10	these	these	DET
inlawrev-2157	347	11	circumstances	circumstance	NOUN
inlawrev-2157	347	12	is	be	AUX
inlawrev-2157	347	13	a	a	DET
inlawrev-2157	347	14	scholarship	scholarship	NOUN
inlawrev-2157	347	15	,	,	PUNCT
inlawrev-2157	347	16	however	however	ADV
inlawrev-2157	347	17	,	,	PUNCT
inlawrev-2157	347	18	the	the	DET
inlawrev-2157	347	19	contract	contract	NOUN
inlawrev-2157	347	20	is	be	AUX
inlawrev-2157	347	21	classified	classify	VERB
inlawrev-2157	347	22	as	as	ADP
inlawrev-2157	347	23	an	an	DET
inlawrev-2157	347	24	opportunity	opportunity	NOUN
inlawrev-2157	347	25	for	for	ADP
inlawrev-2157	347	26	research	research	NOUN
inlawrev-2157	347	27	which	which	PRON
inlawrev-2157	347	28	is	be	AUX
inlawrev-2157	347	29	not	not	PART
inlawrev-2157	347	30	available	available	ADJ
inlawrev-2157	347	31	under	under	ADP
inlawrev-2157	347	32	the	the	DET
inlawrev-2157	347	33	regular	regular	ADJ
inlawrev-2157	347	34	university	university	NOUN
inlawrev-2157	347	35	budget	budget	NOUN
inlawrev-2157	347	36	and	and	CCONJ
inlawrev-2157	347	37	which	which	PRON
inlawrev-2157	347	38	furthers	further	VERB
inlawrev-2157	347	39	the	the	DET
inlawrev-2157	347	40	university	university	NOUN
inlawrev-2157	347	41	's	's	PART
inlawrev-2157	347	42	obligation	obligation	NOUN
inlawrev-2157	347	43	to	to	PART
inlawrev-2157	347	44	contribute	contribute	VERB
inlawrev-2157	347	45	to	to	ADP
inlawrev-2157	347	46	human	human	ADJ
inlawrev-2157	347	47	knowledge	knowledge	NOUN
inlawrev-2157	347	48	and	and	CCONJ
inlawrev-2157	347	49	education	education	NOUN
inlawrev-2157	347	50	.	.	PUNCT
inlawrev-2157	348	1	the	the	DET
inlawrev-2157	348	2	payments	payment	NOUN
inlawrev-2157	348	3	are	be	AUX
inlawrev-2157	348	4	then	then	ADV
inlawrev-2157	348	5	deemed	deem	VERB
inlawrev-2157	348	6	"	"	PUNCT
inlawrev-2157	348	7	aimed	aim	VERB
inlawrev-2157	348	8	to	to	PART
inlawrev-2157	348	9	benefit	benefit	VERB
inlawrev-2157	348	10	academically	academically	ADV
inlawrev-2157	348	11	qualified	qualified	ADJ
inlawrev-2157	348	12	students	student	NOUN
inlawrev-2157	348	13	so	so	SCONJ
inlawrev-2157	348	14	that	that	SCONJ
inlawrev-2157	348	15	they	they	PRON
inlawrev-2157	348	16	would	would	AUX
inlawrev-2157	348	17	not	not	PART
inlawrev-2157	348	18	need	need	VERB
inlawrev-2157	348	19	to	to	PART
inlawrev-2157	348	20	divert	divert	VERB
inlawrev-2157	348	21	their	their	PRON
inlawrev-2157	348	22	energies	energy	NOUN
inlawrev-2157	348	23	from	from	ADP
inlawrev-2157	348	24	scholarly	scholarly	ADJ
inlawrev-2157	348	25	activities	activity	NOUN
inlawrev-2157	348	26	.	.	PUNCT
inlawrev-2157	348	27	"	"	PUNCT
inlawrev-2157	349	1	61	61	NUM
inlawrev-2157	349	2	the	the	DET
inlawrev-2157	349	3	number	number	NOUN
inlawrev-2157	349	4	of	of	ADP
inlawrev-2157	349	5	working	work	VERB
inlawrev-2157	349	6	hours	hour	NOUN
inlawrev-2157	349	7	required	require	VERB
inlawrev-2157	349	8	of	of	ADP
inlawrev-2157	349	9	students	student	NOUN
inlawrev-2157	349	10	and	and	CCONJ
inlawrev-2157	349	11	the	the	DET
inlawrev-2157	349	12	amount	amount	NOUN
inlawrev-2157	349	13	of	of	ADP
inlawrev-2157	349	14	supervision	supervision	NOUN
inlawrev-2157	349	15	exercised	exercise	VERB
inlawrev-2157	349	16	over	over	ADP
inlawrev-2157	349	17	them	they	PRON
inlawrev-2157	349	18	also	also	ADV
inlawrev-2157	349	19	are	be	AUX
inlawrev-2157	349	20	factors	factor	NOUN
inlawrev-2157	349	21	which	which	PRON
inlawrev-2157	349	22	have	have	AUX
inlawrev-2157	349	23	been	be	AUX
inlawrev-2157	349	24	used	use	VERB
inlawrev-2157	349	25	to	to	PART
inlawrev-2157	349	26	support	support	VERB
inlawrev-2157	349	27	both	both	DET
inlawrev-2157	349	28	sides	side	NOUN
inlawrev-2157	349	29	of	of	ADP
inlawrev-2157	349	30	this	this	DET
inlawrev-2157	349	31	argument	argument	NOUN
inlawrev-2157	349	32	.	.	PUNCT
inlawrev-2157	350	1	the	the	DET
inlawrev-2157	350	2	requirement	requirement	NOUN
inlawrev-2157	350	3	of	of	ADP
inlawrev-2157	350	4	a	a	DET
inlawrev-2157	350	5	work	work	NOUN
inlawrev-2157	350	6	week	week	NOUN
inlawrev-2157	350	7	of	of	ADP
inlawrev-2157	350	8	approximately	approximately	ADV
inlawrev-2157	350	9	forty	forty	NUM
inlawrev-2157	350	10	hours	hour	NOUN
inlawrev-2157	350	11	does	do	AUX
inlawrev-2157	350	12	not	not	PART
inlawrev-2157	350	13	necessarily	necessarily	ADV
inlawrev-2157	350	14	indicate	indicate	VERB
inlawrev-2157	350	15	an	an	DET
inlawrev-2157	350	16	employment	employment	NOUN
inlawrev-2157	350	17	relationship	relationship	NOUN
inlawrev-2157	350	18	if	if	SCONJ
inlawrev-2157	350	19	academic	academic	ADJ
inlawrev-2157	350	20	credit	credit	NOUN
inlawrev-2157	350	21	is	be	AUX
inlawrev-2157	350	22	received	receive	VERB
inlawrev-2157	350	23	by	by	ADP
inlawrev-2157	350	24	a	a	DET
inlawrev-2157	350	25	student	student	NOUN
inlawrev-2157	350	26	for	for	ADP
inlawrev-2157	350	27	work	work	NOUN
inlawrev-2157	350	28	performed	perform	VERB
inlawrev-2157	350	29	.	.	PUNCT
inlawrev-2157	351	1	when	when	SCONJ
inlawrev-2157	351	2	such	such	DET
inlawrev-2157	351	3	a	a	DET
inlawrev-2157	351	4	requirement	requirement	NOUN
inlawrev-2157	351	5	is	be	AUX
inlawrev-2157	351	6	coupled	couple	VERB
inlawrev-2157	351	7	with	with	ADP
inlawrev-2157	351	8	a	a	DET
inlawrev-2157	351	9	regular	regular	ADJ
inlawrev-2157	351	10	,	,	PUNCT
inlawrev-2157	351	11	planned	plan	VERB
inlawrev-2157	351	12	time	time	NOUN
inlawrev-2157	351	13	schedule	schedule	NOUN
inlawrev-2157	351	14	for	for	ADP
inlawrev-2157	351	15	performing	perform	VERB
inlawrev-2157	351	16	the	the	DET
inlawrev-2157	351	17	work	work	NOUN
inlawrev-2157	351	18	,	,	PUNCT
inlawrev-2157	351	19	however	however	ADV
inlawrev-2157	351	20	,	,	PUNCT
inlawrev-2157	351	21	support	support	NOUN
inlawrev-2157	351	22	is	be	AUX
inlawrev-2157	351	23	given	give	VERB
inlawrev-2157	351	24	to	to	ADP
inlawrev-2157	351	25	a	a	DET
inlawrev-2157	351	26	finding	finding	NOUN
inlawrev-2157	351	27	that	that	SCONJ
inlawrev-2157	351	28	the	the	DET
inlawrev-2157	351	29	relationship	relationship	NOUN
inlawrev-2157	351	30	is	be	AUX
inlawrev-2157	351	31	essentially	essentially	ADV
inlawrev-2157	351	32	one	one	NUM
inlawrev-2157	351	33	of	of	ADP
inlawrev-2157	351	34	employment	employment	NOUN
inlawrev-2157	351	35	.	.	PUNCT
inlawrev-2157	352	1	62	62	NUM
inlawrev-2157	352	2	the	the	DET
inlawrev-2157	352	3	importance	importance	NOUN
inlawrev-2157	352	4	of	of	ADP
inlawrev-2157	352	5	supervision	supervision	NOUN
inlawrev-2157	352	6	to	to	ADP
inlawrev-2157	352	7	this	this	DET
inlawrev-2157	352	8	determination	determination	NOUN
inlawrev-2157	352	9	depends	depend	VERB
inlawrev-2157	352	10	upon	upon	SCONJ
inlawrev-2157	352	11	who	who	PRON
inlawrev-2157	352	12	does	do	AUX
inlawrev-2157	352	13	the	the	DET
inlawrev-2157	352	14	supervising	supervising	NOUN
inlawrev-2157	352	15	.	.	PUNCT
inlawrev-2157	353	1	for	for	ADP
inlawrev-2157	353	2	example	example	NOUN
inlawrev-2157	353	3	,	,	PUNCT
inlawrev-2157	353	4	supervision	supervision	NOUN
inlawrev-2157	353	5	by	by	ADP
inlawrev-2157	353	6	a	a	DET
inlawrev-2157	353	7	60the	60the	ADJ
inlawrev-2157	353	8	student	student	NOUN
inlawrev-2157	353	9	was	be	AUX
inlawrev-2157	353	10	doing	do	VERB
inlawrev-2157	353	11	research	research	NOUN
inlawrev-2157	353	12	for	for	ADP
inlawrev-2157	353	13	a	a	DET
inlawrev-2157	353	14	laboratory	laboratory	NOUN
inlawrev-2157	353	15	division	division	NOUN
inlawrev-2157	353	16	of	of	ADP
inlawrev-2157	353	17	the	the	DET
inlawrev-2157	353	18	electrical	electrical	ADJ
inlawrev-2157	353	19	engineering	engineering	NOUN
inlawrev-2157	353	20	department	department	NOUN
inlawrev-2157	353	21	which	which	PRON
inlawrev-2157	353	22	received	receive	VERB
inlawrev-2157	353	23	funds	fund	NOUN
inlawrev-2157	353	24	for	for	ADP
inlawrev-2157	353	25	stipends	stipend	NOUN
inlawrev-2157	353	26	and	and	CCONJ
inlawrev-2157	353	27	other	other	ADJ
inlawrev-2157	353	28	research	research	NOUN
inlawrev-2157	353	29	costs	cost	NOUN
inlawrev-2157	353	30	from	from	ADP
inlawrev-2157	353	31	various	various	ADJ
inlawrev-2157	353	32	contracts	contract	NOUN
inlawrev-2157	353	33	and	and	CCONJ
inlawrev-2157	353	34	grants	grant	NOUN
inlawrev-2157	353	35	.	.	PUNCT
inlawrev-2157	354	1	stephen	stephen	PROPN
inlawrev-2157	354	2	l.	l.	PROPN
inlawrev-2157	354	3	zolnay	zolnay	PROPN
inlawrev-2157	354	4	,	,	PUNCT
inlawrev-2157	354	5	49	49	NUM
inlawrev-2157	354	6	t.c	t.c	PROPN
inlawrev-2157	354	7	.	.	PROPN
inlawrev-2157	354	8	389	389	NUM
inlawrev-2157	354	9	(	(	PUNCT
inlawrev-2157	354	10	1968	1968	NUM
inlawrev-2157	354	11	)	)	PUNCT
inlawrev-2157	354	12	.	.	PUNCT
inlawrev-2157	355	1	this	this	DET
inlawrev-2157	355	2	case	case	NOUN
inlawrev-2157	355	3	was	be	AUX
inlawrev-2157	355	4	followed	follow	VERB
inlawrev-2157	355	5	by	by	ADP
inlawrev-2157	355	6	rev	rev	PROPN
inlawrev-2157	355	7	.	.	PROPN
inlawrev-2157	355	8	rul	rul	PROPN
inlawrev-2157	355	9	.	.	PUNCT
inlawrev-2157	356	1	69	69	NUM
inlawrev-2157	356	2	-	-	SYM
inlawrev-2157	356	3	425	425	NUM
inlawrev-2157	356	4	,	,	PUNCT
inlawrev-2157	356	5	1969	1969	NUM
inlawrev-2157	356	6	-	-	SYM
inlawrev-2157	356	7	2	2	NUM
inlawrev-2157	356	8	cum	cum	NOUN
inlawrev-2157	356	9	.	.	PUNCT
inlawrev-2157	357	1	bull	bull	NOUN
inlawrev-2157	357	2	.	.	PUNCT
inlawrev-2157	358	1	16	16	NUM
inlawrev-2157	358	2	,	,	PUNCT
inlawrev-2157	358	3	which	which	PRON
inlawrev-2157	358	4	provided	provide	VERB
inlawrev-2157	358	5	that	that	SCONJ
inlawrev-2157	358	6	where	where	SCONJ
inlawrev-2157	358	7	the	the	DET
inlawrev-2157	358	8	taxpayer	taxpayer	NOUN
inlawrev-2157	358	9	was	be	AUX
inlawrev-2157	358	10	hired	hire	VERB
inlawrev-2157	358	11	by	by	ADP
inlawrev-2157	358	12	a	a	DET
inlawrev-2157	358	13	university	university	NOUN
inlawrev-2157	358	14	to	to	PART
inlawrev-2157	358	15	conduct	conduct	VERB
inlawrev-2157	358	16	research	research	NOUN
inlawrev-2157	358	17	under	under	ADP
inlawrev-2157	358	18	a	a	DET
inlawrev-2157	358	19	contract	contract	NOUN
inlawrev-2157	358	20	entered	enter	VERB
inlawrev-2157	358	21	into	into	ADP
inlawrev-2157	358	22	by	by	ADP
inlawrev-2157	358	23	the	the	DET
inlawrev-2157	358	24	university	university	NOUN
inlawrev-2157	358	25	with	with	ADP
inlawrev-2157	358	26	a	a	DET
inlawrev-2157	358	27	government	government	NOUN
inlawrev-2157	358	28	agency	agency	NOUN
inlawrev-2157	358	29	,	,	PUNCT
inlawrev-2157	358	30	the	the	DET
inlawrev-2157	358	31	taxpayer	taxpayer	NOUN
inlawrev-2157	358	32	's	's	PART
inlawrev-2157	358	33	activities	activity	NOUN
inlawrev-2157	358	34	were	be	AUX
inlawrev-2157	358	35	conducted	conduct	VERB
inlawrev-2157	358	36	primarily	primarily	ADV
inlawrev-2157	358	37	for	for	ADP
inlawrev-2157	358	38	the	the	DET
inlawrev-2157	358	39	benefit	benefit	NOUN
inlawrev-2157	358	40	of	of	ADP
inlawrev-2157	358	41	the	the	DET
inlawrev-2157	358	42	university	university	NOUN
inlawrev-2157	358	43	.	.	PUNCT
inlawrev-2157	359	1	consequently	consequently	ADV
inlawrev-2157	359	2	,	,	PUNCT
inlawrev-2157	359	3	amounts	amount	NOUN
inlawrev-2157	359	4	received	receive	VERB
inlawrev-2157	359	5	by	by	ADP
inlawrev-2157	359	6	the	the	DET
inlawrev-2157	359	7	taxpayer	taxpayer	NOUN
inlawrev-2157	359	8	were	be	AUX
inlawrev-2157	359	9	not	not	PART
inlawrev-2157	359	10	excludable	excludable	ADJ
inlawrev-2157	359	11	as	as	ADP
inlawrev-2157	359	12	a	a	DET
inlawrev-2157	359	13	scholarship	scholarship	NOUN
inlawrev-2157	359	14	.	.	PUNCT
inlawrev-2157	360	1	6	6	NUM
inlawrev-2157	360	2	,	,	PUNCT
inlawrev-2157	360	3	lawrence	lawrence	PROPN
inlawrev-2157	360	4	spruch	spruch	PROPN
inlawrev-2157	360	5	,	,	PUNCT
inlawrev-2157	360	6	20	20	NUM
inlawrev-2157	360	7	cch	cch	NOUN
inlawrev-2157	360	8	tax	tax	NOUN
inlawrev-2157	360	9	ct	ct	PROPN
inlawrev-2157	360	10	.	.	PUNCT
inlawrev-2157	360	11	mem	mem	ADJ
inlawrev-2157	360	12	.	.	X
inlawrev-2157	360	13	324	324	NUM
inlawrev-2157	360	14	,	,	PUNCT
inlawrev-2157	360	15	326	326	NUM
inlawrev-2157	360	16	(	(	PUNCT
inlawrev-2157	360	17	1961	1961	NUM
inlawrev-2157	360	18	)	)	PUNCT
inlawrev-2157	360	19	.	.	PUNCT
inlawrev-2157	361	1	the	the	DET
inlawrev-2157	361	2	student	student	NOUN
inlawrev-2157	361	3	was	be	AUX
inlawrev-2157	361	4	working	work	VERB
inlawrev-2157	361	5	under	under	ADP
inlawrev-2157	361	6	a	a	DET
inlawrev-2157	361	7	professor	professor	NOUN
inlawrev-2157	361	8	who	who	PRON
inlawrev-2157	361	9	had	have	AUX
inlawrev-2157	361	10	received	receive	VERB
inlawrev-2157	361	11	a	a	DET
inlawrev-2157	361	12	signal	signal	ADJ
inlawrev-2157	361	13	corps	corps	NOUN
inlawrev-2157	361	14	contract	contract	NOUN
inlawrev-2157	361	15	for	for	ADP
inlawrev-2157	361	16	a	a	DET
inlawrev-2157	361	17	specific	specific	ADJ
inlawrev-2157	361	18	proposal	proposal	NOUN
inlawrev-2157	361	19	.	.	PUNCT
inlawrev-2157	362	1	62where	62where	X
inlawrev-2157	362	2	thirty	thirty	NUM
inlawrev-2157	362	3	-	-	PUNCT
inlawrev-2157	362	4	five	five	NUM
inlawrev-2157	362	5	hours	hour	NOUN
inlawrev-2157	362	6	of	of	ADP
inlawrev-2157	362	7	work	work	NOUN
inlawrev-2157	362	8	per	per	ADP
inlawrev-2157	362	9	week	week	NOUN
inlawrev-2157	362	10	were	be	AUX
inlawrev-2157	362	11	required	require	VERB
inlawrev-2157	362	12	and	and	CCONJ
inlawrev-2157	362	13	more	more	ADJ
inlawrev-2157	362	14	hours	hour	NOUN
inlawrev-2157	362	15	were	be	AUX
inlawrev-2157	362	16	actually	actually	ADV
inlawrev-2157	362	17	worked	work	VERB
inlawrev-2157	362	18	,	,	PUNCT
inlawrev-2157	362	19	the	the	DET
inlawrev-2157	362	20	grant	grant	NOUN
inlawrev-2157	362	21	was	be	AUX
inlawrev-2157	362	22	found	find	VERB
inlawrev-2157	362	23	to	to	PART
inlawrev-2157	362	24	be	be	AUX
inlawrev-2157	362	25	a	a	DET
inlawrev-2157	362	26	scholarship	scholarship	NOUN
inlawrev-2157	362	27	.	.	PUNCT
inlawrev-2157	363	1	lawrence	lawrence	PROPN
inlawrev-2157	363	2	spruch	spruch	PROPN
inlawrev-2157	363	3	,	,	PUNCT
inlawrev-2157	363	4	20	20	NUM
inlawrev-2157	363	5	cch	cch	NOUN
inlawrev-2157	363	6	tax	tax	NOUN
inlawrev-2157	363	7	ct	ct	PROPN
inlawrev-2157	363	8	.	.	PUNCT
inlawrev-2157	363	9	mem	mem	ADJ
inlawrev-2157	363	10	.	.	PUNCT
inlawrev-2157	363	11	324	324	NUM
inlawrev-2157	363	12	(	(	PUNCT
inlawrev-2157	363	13	1961	1961	NUM
inlawrev-2157	363	14	)	)	PUNCT
inlawrev-2157	363	15	.	.	PUNCT
inlawrev-2157	364	1	where	where	SCONJ
inlawrev-2157	364	2	forty	forty	NUM
inlawrev-2157	364	3	hours	hour	NOUN
inlawrev-2157	364	4	of	of	ADP
inlawrev-2157	364	5	work	work	NOUN
inlawrev-2157	364	6	per	per	ADP
inlawrev-2157	364	7	week	week	NOUN
inlawrev-2157	364	8	were	be	AUX
inlawrev-2157	364	9	required	require	VERB
inlawrev-2157	364	10	and	and	CCONJ
inlawrev-2157	364	11	more	more	ADJ
inlawrev-2157	364	12	hours	hour	NOUN
inlawrev-2157	364	13	were	be	AUX
inlawrev-2157	364	14	actually	actually	ADV
inlawrev-2157	364	15	worked	work	VERB
inlawrev-2157	364	16	,	,	PUNCT
inlawrev-2157	364	17	the	the	DET
inlawrev-2157	364	18	grant	grant	NOUN
inlawrev-2157	364	19	was	be	AUX
inlawrev-2157	364	20	found	find	VERB
inlawrev-2157	364	21	to	to	PART
inlawrev-2157	364	22	be	be	AUX
inlawrev-2157	364	23	compensation	compensation	NOUN
inlawrev-2157	364	24	.	.	PUNCT
inlawrev-2157	365	1	the	the	DET
inlawrev-2157	365	2	court	court	NOUN
inlawrev-2157	365	3	felt	feel	VERB
inlawrev-2157	365	4	that	that	SCONJ
inlawrev-2157	365	5	this	this	PRON
inlawrev-2157	365	6	was	be	AUX
inlawrev-2157	365	7	in	in	ADP
inlawrev-2157	365	8	excess	excess	NOUN
inlawrev-2157	365	9	of	of	ADP
inlawrev-2157	365	10	the	the	DET
inlawrev-2157	365	11	research	research	NOUN
inlawrev-2157	365	12	time	time	NOUN
inlawrev-2157	365	13	expected	expect	VERB
inlawrev-2157	365	14	of	of	ADP
inlawrev-2157	365	15	degree	degree	NOUN
inlawrev-2157	365	16	candidates	candidate	NOUN
inlawrev-2157	365	17	.	.	PUNCT
inlawrev-2157	366	1	stephen	stephen	PROPN
inlawrev-2157	366	2	l.	l.	PROPN
inlawrev-2157	366	3	zolnay	zolnay	PROPN
inlawrev-2157	366	4	,	,	PUNCT
inlawrev-2157	366	5	49	49	NUM
inlawrev-2157	366	6	t.c	t.c	PROPN
inlawrev-2157	366	7	.	.	PROPN
inlawrev-2157	366	8	389	389	NUM
inlawrev-2157	366	9	(	(	PUNCT
inlawrev-2157	366	10	1968	1968	NUM
inlawrev-2157	366	11	)	)	PUNCT
inlawrev-2157	366	12	.	.	PUNCT
inlawrev-2157	367	1	in	in	ADP
inlawrev-2157	367	2	zolnay	zolnay	PROPN
inlawrev-2157	367	3	the	the	DET
inlawrev-2157	367	4	fact	fact	NOUN
inlawrev-2157	367	5	that	that	SCONJ
inlawrev-2157	367	6	the	the	DET
inlawrev-2157	367	7	work	work	NOUN
inlawrev-2157	367	8	was	be	AUX
inlawrev-2157	367	9	done	do	VERB
inlawrev-2157	367	10	on	on	ADP
inlawrev-2157	367	11	a	a	DET
inlawrev-2157	367	12	planned	plan	VERB
inlawrev-2157	367	13	time	time	NOUN
inlawrev-2157	367	14	schedule	schedule	NOUN
inlawrev-2157	367	15	weighed	weigh	VERB
inlawrev-2157	367	16	more	more	ADV
inlawrev-2157	367	17	heavily	heavily	ADV
inlawrev-2157	367	18	than	than	SCONJ
inlawrev-2157	367	19	the	the	DET
inlawrev-2157	367	20	actual	actual	ADJ
inlawrev-2157	367	21	number	number	NOUN
inlawrev-2157	367	22	of	of	ADP
inlawrev-2157	367	23	hours	hour	NOUN
inlawrev-2157	367	24	worked	work	VERB
inlawrev-2157	367	25	.	.	PUNCT
inlawrev-2157	368	1	from	from	ADP
inlawrev-2157	368	2	the	the	DET
inlawrev-2157	368	3	author	author	NOUN
inlawrev-2157	368	4	's	's	PART
inlawrev-2157	368	5	experience	experience	NOUN
inlawrev-2157	368	6	,	,	PUNCT
inlawrev-2157	368	7	the	the	DET
inlawrev-2157	368	8	research	research	NOUN
inlawrev-2157	368	9	time	time	NOUN
inlawrev-2157	368	10	expended	expend	VERB
inlawrev-2157	368	11	by	by	ADP
inlawrev-2157	368	12	graduate	graduate	NOUN
inlawrev-2157	368	13	students	student	NOUN
inlawrev-2157	368	14	in	in	ADP
inlawrev-2157	368	15	chemistry	chemistry	NOUN
inlawrev-2157	368	16	,	,	PUNCT
inlawrev-2157	368	17	for	for	ADP
inlawrev-2157	368	18	example	example	NOUN
inlawrev-2157	368	19	,	,	PUNCT
inlawrev-2157	368	20	usually	usually	ADV
inlawrev-2157	368	21	is	be	AUX
inlawrev-2157	368	22	in	in	ADP
inlawrev-2157	368	23	excess	excess	NOUN
inlawrev-2157	368	24	of	of	ADP
inlawrev-2157	368	25	forty	forty	NUM
inlawrev-2157	368	26	hours	hour	NOUN
inlawrev-2157	368	27	per	per	ADP
inlawrev-2157	368	28	week	week	NOUN
inlawrev-2157	368	29	but	but	CCONJ
inlawrev-2157	368	30	is	be	AUX
inlawrev-2157	368	31	worked	work	VERB
inlawrev-2157	368	32	in	in	ADP
inlawrev-2157	368	33	a	a	DET
inlawrev-2157	368	34	highly	highly	ADV
inlawrev-2157	368	35	irregular	irregular	ADJ
inlawrev-2157	368	36	pattern	pattern	NOUN
inlawrev-2157	368	37	.	.	PUNCT
inlawrev-2157	369	1	764	764	NUM
inlawrev-2157	369	2	indiana	indiana	PROPN
inlawrev-2157	369	3	law	law	PROPN
inlawrev-2157	369	4	review	review	NOUN
inlawrev-2157	370	1	[	[	X
inlawrev-2157	370	2	vol	vol	NOUN
inlawrev-2157	370	3	.	.	PUNCT
inlawrev-2157	371	1	8:749	8:749	NUM
inlawrev-2157	371	2	grantor	grantor	NOUN
inlawrev-2157	371	3	is	be	AUX
inlawrev-2157	371	4	indicative	indicative	ADJ
inlawrev-2157	371	5	of	of	ADP
inlawrev-2157	371	6	an	an	DET
inlawrev-2157	371	7	employment	employment	NOUN
inlawrev-2157	371	8	relationship	relationship	NOUN
inlawrev-2157	371	9	since	since	SCONJ
inlawrev-2157	371	10	the	the	DET
inlawrev-2157	371	11	grantor	grantor	NOUN
inlawrev-2157	371	12	exercises	exercise	VERB
inlawrev-2157	371	13	direction	direction	NOUN
inlawrev-2157	371	14	and	and	CCONJ
inlawrev-2157	371	15	control	control	NOUN
inlawrev-2157	371	16	over	over	ADP
inlawrev-2157	371	17	the	the	DET
inlawrev-2157	371	18	recipient	recipient	NOUN
inlawrev-2157	371	19	's	's	PART
inlawrev-2157	371	20	activities	activity	NOUN
inlawrev-2157	371	21	.	.	PUNCT
inlawrev-2157	372	1	the	the	DET
inlawrev-2157	372	2	treasury	treasury	PROPN
inlawrev-2157	372	3	regulations	regulation	NOUN
inlawrev-2157	372	4	accompanying	accompany	VERB
inlawrev-2157	372	5	section	section	NOUN
inlawrev-2157	372	6	117	117	NUM
inlawrev-2157	372	7	state	state	NOUN
inlawrev-2157	372	8	that	that	SCONJ
inlawrev-2157	372	9	any	any	DET
inlawrev-2157	372	10	amount	amount	NOUN
inlawrev-2157	372	11	paid	pay	VERB
inlawrev-2157	372	12	to	to	PART
inlawrev-2157	372	13	enable	enable	VERB
inlawrev-2157	372	14	the	the	DET
inlawrev-2157	372	15	recipient	recipient	NOUN
inlawrev-2157	372	16	to	to	PART
inlawrev-2157	372	17	pursue	pursue	VERB
inlawrev-2157	372	18	studies	study	NOUN
inlawrev-2157	372	19	or	or	CCONJ
inlawrev-2157	372	20	research	research	NOUN
inlawrev-2157	372	21	is	be	AUX
inlawrev-2157	372	22	not	not	PART
inlawrev-2157	372	23	a	a	DET
inlawrev-2157	372	24	scholarship	scholarship	NOUN
inlawrev-2157	372	25	if	if	SCONJ
inlawrev-2157	372	26	the	the	DET
inlawrev-2157	372	27	amount	amount	NOUN
inlawrev-2157	372	28	represents	represent	VERB
inlawrev-2157	372	29	payment	payment	NOUN
inlawrev-2157	372	30	for	for	ADP
inlawrev-2157	372	31	services	service	NOUN
inlawrev-2157	372	32	subject	subject	ADJ
inlawrev-2157	372	33	to	to	ADP
inlawrev-2157	372	34	the	the	DET
inlawrev-2157	372	35	direction	direction	NOUN
inlawrev-2157	372	36	or	or	CCONJ
inlawrev-2157	372	37	supervision	supervision	NOUN
inlawrev-2157	372	38	of	of	ADP
inlawrev-2157	372	39	the	the	DET
inlawrev-2157	372	40	grantor	grantor	NOUN
inlawrev-2157	372	41	.	.	PUNCT
inlawrev-2157	373	1	63	63	NUM
inlawrev-2157	373	2	conversely	conversely	ADV
inlawrev-2157	373	3	,	,	PUNCT
inlawrev-2157	373	4	extensive	extensive	ADJ
inlawrev-2157	373	5	supervision	supervision	NOUN
inlawrev-2157	373	6	indicates	indicate	VERB
inlawrev-2157	373	7	that	that	SCONJ
inlawrev-2157	373	8	the	the	DET
inlawrev-2157	373	9	services	service	NOUN
inlawrev-2157	373	10	rendered	render	VERB
inlawrev-2157	373	11	are	be	AUX
inlawrev-2157	373	12	primarily	primarily	ADV
inlawrev-2157	373	13	a	a	DET
inlawrev-2157	373	14	learning	learning	NOUN
inlawrev-2157	373	15	experience	experience	NOUN
inlawrev-2157	373	16	since	since	SCONJ
inlawrev-2157	373	17	the	the	DET
inlawrev-2157	373	18	burden	burden	NOUN
inlawrev-2157	373	19	of	of	ADP
inlawrev-2157	373	20	providing	provide	VERB
inlawrev-2157	373	21	supervision	supervision	NOUN
inlawrev-2157	373	22	offsets	offset	NOUN
inlawrev-2157	373	23	the	the	DET
inlawrev-2157	373	24	benefits	benefit	NOUN
inlawrev-2157	373	25	gained	gain	VERB
inlawrev-2157	373	26	from	from	ADP
inlawrev-2157	373	27	the	the	DET
inlawrev-2157	373	28	services.64	services.64	NOUN
inlawrev-2157	373	29	it	it	PRON
inlawrev-2157	373	30	is	be	AUX
inlawrev-2157	373	31	unsettled	unsettle	VERB
inlawrev-2157	373	32	whether	whether	SCONJ
inlawrev-2157	373	33	work	work	NOUN
inlawrev-2157	373	34	performed	perform	VERB
inlawrev-2157	373	35	under	under	ADP
inlawrev-2157	373	36	a	a	DET
inlawrev-2157	373	37	grant	grant	NOUN
inlawrev-2157	373	38	from	from	ADP
inlawrev-2157	373	39	one	one	NUM
inlawrev-2157	373	40	organization	organization	NOUN
inlawrev-2157	373	41	and	and	CCONJ
inlawrev-2157	373	42	filtered	filter	VERB
inlawrev-2157	373	43	through	through	ADP
inlawrev-2157	373	44	a	a	DET
inlawrev-2157	373	45	second	second	ADJ
inlawrev-2157	373	46	agency	agency	NOUN
inlawrev-2157	373	47	which	which	PRON
inlawrev-2157	373	48	supervises	supervise	VERB
inlawrev-2157	373	49	the	the	DET
inlawrev-2157	373	50	recipient	recipient	NOUN
inlawrev-2157	373	51	comprises	comprise	VERB
inlawrev-2157	373	52	work	work	NOUN
inlawrev-2157	373	53	subject	subject	ADJ
inlawrev-2157	373	54	to	to	ADP
inlawrev-2157	373	55	the	the	DET
inlawrev-2157	373	56	supervision	supervision	NOUN
inlawrev-2157	373	57	of	of	ADP
inlawrev-2157	373	58	the	the	DET
inlawrev-2157	373	59	grantor	grantor	NOUN
inlawrev-2157	373	60	.	.	PUNCT
inlawrev-2157	374	1	the	the	DET
inlawrev-2157	374	2	motives	motive	NOUN
inlawrev-2157	374	3	of	of	ADP
inlawrev-2157	374	4	the	the	DET
inlawrev-2157	374	5	second	second	ADJ
inlawrev-2157	374	6	agency	agency	NOUN
inlawrev-2157	374	7	are	be	AUX
inlawrev-2157	374	8	important	important	ADJ
inlawrev-2157	374	9	in	in	ADP
inlawrev-2157	374	10	this	this	DET
inlawrev-2157	374	11	situation	situation	NOUN
inlawrev-2157	374	12	.	.	PUNCT
inlawrev-2157	375	1	if	if	SCONJ
inlawrev-2157	375	2	the	the	DET
inlawrev-2157	375	3	payments	payment	NOUN
inlawrev-2157	375	4	are	be	AUX
inlawrev-2157	375	5	made	make	VERB
inlawrev-2157	375	6	by	by	ADP
inlawrev-2157	375	7	the	the	DET
inlawrev-2157	375	8	university	university	NOUN
inlawrev-2157	375	9	in	in	ADP
inlawrev-2157	375	10	which	which	PRON
inlawrev-2157	375	11	the	the	DET
inlawrev-2157	375	12	recipient	recipient	NOUN
inlawrev-2157	375	13	is	be	AUX
inlawrev-2157	375	14	enrolled	enrol	VERB
inlawrev-2157	375	15	,	,	PUNCT
inlawrev-2157	375	16	from	from	ADP
inlawrev-2157	375	17	funds	fund	NOUN
inlawrev-2157	375	18	derived	derive	VERB
inlawrev-2157	375	19	through	through	ADP
inlawrev-2157	375	20	other	other	ADJ
inlawrev-2157	375	21	sources	source	NOUN
inlawrev-2157	375	22	,	,	PUNCT
inlawrev-2157	375	23	an	an	DET
inlawrev-2157	375	24	argument	argument	NOUN
inlawrev-2157	375	25	can	can	AUX
inlawrev-2157	375	26	be	be	AUX
inlawrev-2157	375	27	advanced	advanced	ADJ
inlawrev-2157	375	28	that	that	SCONJ
inlawrev-2157	375	29	these	these	DET
inlawrev-2157	375	30	payments	payment	NOUN
inlawrev-2157	375	31	are	be	AUX
inlawrev-2157	375	32	disbursed	disburse	VERB
inlawrev-2157	375	33	by	by	ADP
inlawrev-2157	375	34	an	an	DET
inlawrev-2157	375	35	entity	entity	NOUN
inlawrev-2157	375	36	interested	interested	ADJ
inlawrev-2157	375	37	in	in	ADP
inlawrev-2157	375	38	the	the	DET
inlawrev-2157	375	39	recipient	recipient	NOUN
inlawrev-2157	375	40	's	's	PART
inlawrev-2157	375	41	education	education	NOUN
inlawrev-2157	375	42	.	.	PUNCT
inlawrev-2157	376	1	depending	depend	VERB
inlawrev-2157	376	2	upon	upon	SCONJ
inlawrev-2157	376	3	the	the	DET
inlawrev-2157	376	4	circumstances	circumstance	NOUN
inlawrev-2157	376	5	as	as	ADP
inlawrev-2157	376	6	a	a	DET
inlawrev-2157	376	7	whole	whole	NOUN
inlawrev-2157	376	8	,	,	PUNCT
inlawrev-2157	376	9	this	this	DET
inlawrev-2157	376	10	argument	argument	NOUN
inlawrev-2157	376	11	may	may	AUX
inlawrev-2157	376	12	or	or	CCONJ
inlawrev-2157	376	13	may	may	AUX
inlawrev-2157	376	14	not	not	PART
inlawrev-2157	376	15	be	be	AUX
inlawrev-2157	376	16	successful.65	successful.65	ADP
inlawrev-2157	376	17	the	the	DET
inlawrev-2157	376	18	reasoning	reasoning	NOUN
inlawrev-2157	376	19	of	of	ADP
inlawrev-2157	376	20	many	many	ADJ
inlawrev-2157	376	21	courts	court	NOUN
inlawrev-2157	376	22	in	in	ADP
inlawrev-2157	376	23	cases	case	NOUN
inlawrev-2157	376	24	involving	involve	VERB
inlawrev-2157	376	25	scholarships	scholarship	NOUN
inlawrev-2157	376	26	is	be	AUX
inlawrev-2157	376	27	pinioned	pinion	VERB
inlawrev-2157	376	28	upon	upon	SCONJ
inlawrev-2157	376	29	the	the	DET
inlawrev-2157	376	30	determination	determination	NOUN
inlawrev-2157	376	31	of	of	ADP
inlawrev-2157	376	32	a	a	DET
inlawrev-2157	376	33	nebulous	nebulous	ADJ
inlawrev-2157	376	34	item	item	NOUN
inlawrev-2157	376	35	—	—	PUNCT
inlawrev-2157	376	36	the	the	DET
inlawrev-2157	376	37	policy	policy	NOUN
inlawrev-2157	376	38	of	of	ADP
inlawrev-2157	376	39	the	the	DET
inlawrev-2157	376	40	university	university	NOUN
inlawrev-2157	376	41	toward	toward	ADP
inlawrev-2157	376	42	the	the	DET
inlawrev-2157	376	43	student	student	NOUN
inlawrev-2157	376	44	-	-	PUNCT
inlawrev-2157	376	45	recipient	recipient	NOUN
inlawrev-2157	376	46	.	.	PUNCT
inlawrev-2157	377	1	the	the	DET
inlawrev-2157	377	2	argument	argument	NOUN
inlawrev-2157	377	3	employed	employ	VERB
inlawrev-2157	377	4	is	be	AUX
inlawrev-2157	377	5	rather	rather	ADV
inlawrev-2157	377	6	circular	circular	ADJ
inlawrev-2157	377	7	.	.	PUNCT
inlawrev-2157	378	1	a	a	DET
inlawrev-2157	378	2	grant	grant	NOUN
inlawrev-2157	378	3	is	be	AUX
inlawrev-2157	378	4	considered	consider	VERB
inlawrev-2157	378	5	a	a	DET
inlawrev-2157	378	6	scholarship	scholarship	NOUN
inlawrev-2157	378	7	if	if	SCONJ
inlawrev-2157	378	8	its	its	PRON
inlawrev-2157	378	9	primary	primary	ADJ
inlawrev-2157	378	10	purpose	purpose	NOUN
inlawrev-2157	378	11	is	be	AUX
inlawrev-2157	378	12	to	to	PART
inlawrev-2157	378	13	further	further	VERB
inlawrev-2157	378	14	the	the	DET
inlawrev-2157	378	15	education	education	NOUN
inlawrev-2157	378	16	and	and	CCONJ
inlawrev-2157	378	17	training	training	NOUN
inlawrev-2157	378	18	of	of	ADP
inlawrev-2157	378	19	the	the	DET
inlawrev-2157	378	20	recipient	recipient	NOUN
inlawrev-2157	378	21	in	in	ADP
inlawrev-2157	378	22	an	an	DET
inlawrev-2157	378	23	individual	individual	ADJ
inlawrev-2157	378	24	capacity	capacity	NOUN
inlawrev-2157	378	25	rather	rather	ADV
inlawrev-2157	378	26	than	than	ADP
inlawrev-2157	378	27	to	to	PART
inlawrev-2157	378	28	benefit	benefit	VERB
inlawrev-2157	378	29	the	the	DET
inlawrev-2157	378	30	university	university	NOUN
inlawrev-2157	378	31	.	.	PUNCT
inlawrev-2157	379	1	the	the	DET
inlawrev-2157	379	2	primary	primary	ADJ
inlawrev-2157	379	3	purpose	purpose	NOUN
inlawrev-2157	379	4	is	be	AUX
inlawrev-2157	379	5	ascertained	ascertain	VERB
inlawrev-2157	379	6	from	from	ADP
inlawrev-2157	379	7	the	the	DET
inlawrev-2157	379	8	university	university	NOUN
inlawrev-2157	379	9	's	's	PART
inlawrev-2157	379	10	classification	classification	NOUN
inlawrev-2157	379	11	of	of	ADP
inlawrev-2157	379	12	the	the	DET
inlawrev-2157	379	13	recipient	recipient	NOUN
inlawrev-2157	379	14	as	as	ADP
inlawrev-2157	379	15	a	a	DET
inlawrev-2157	379	16	student	student	NOUN
inlawrev-2157	379	17	or	or	CCONJ
inlawrev-2157	379	18	an	an	DET
inlawrev-2157	379	19	employee	employee	NOUN
inlawrev-2157	379	20	.	.	PUNCT
inlawrev-2157	380	1	this	this	PRON
inlawrev-2157	380	2	,	,	PUNCT
inlawrev-2157	380	3	in	in	ADP
inlawrev-2157	380	4	turn	turn	NOUN
inlawrev-2157	380	5	,	,	PUNCT
inlawrev-2157	380	6	is	be	AUX
inlawrev-2157	380	7	determined	determine	VERB
inlawrev-2157	380	8	by	by	ADP
inlawrev-2157	380	9	the	the	DET
inlawrev-2157	380	10	purpose	purpose	NOUN
inlawrev-2157	380	11	of	of	ADP
inlawrev-2157	380	12	the	the	DET
inlawrev-2157	380	13	services	service	NOUN
inlawrev-2157	380	14	—	—	PUNCT
inlawrev-2157	380	15	whether	whether	SCONJ
inlawrev-2157	380	16	they	they	PRON
inlawrev-2157	380	17	are	be	AUX
inlawrev-2157	380	18	intended	intend	VERB
inlawrev-2157	380	19	to	to	PART
inlawrev-2157	380	20	provide	provide	VERB
inlawrev-2157	380	21	training	training	NOUN
inlawrev-2157	380	22	for	for	ADP
inlawrev-2157	380	23	the	the	DET
inlawrev-2157	380	24	student	student	NOUN
inlawrev-2157	380	25	or	or	CCONJ
inlawrev-2157	380	26	benefit	benefit	VERB
inlawrev-2157	380	27	the	the	DET
inlawrev-2157	380	28	university	university	NOUN
inlawrev-2157	380	29	.	.	PUNCT
inlawrev-2157	381	1	66	66	NUM
inlawrev-2157	381	2	"	"	PUNCT
inlawrev-2157	381	3	treas	treas	PROPN
inlawrev-2157	381	4	.	.	PUNCT
inlawrev-2157	382	1	reg	reg	PROPN
inlawrev-2157	382	2	.	.	PUNCT
inlawrev-2157	383	1	§	§	PROPN
inlawrev-2157	383	2	1.117	1.117	NUM
inlawrev-2157	383	3	-	-	SYM
inlawrev-2157	383	4	4	4	NUM
inlawrev-2157	383	5	(	(	PUNCT
inlawrev-2157	383	6	c	c	NOUN
inlawrev-2157	383	7	)	)	PUNCT
inlawrev-2157	383	8	(	(	PUNCT
inlawrev-2157	383	9	1	1	X
inlawrev-2157	383	10	)	)	PUNCT
inlawrev-2157	383	11	(	(	PUNCT
inlawrev-2157	383	12	1956	1956	NUM
inlawrev-2157	383	13	)	)	PUNCT
inlawrev-2157	383	14	.	.	PUNCT
inlawrev-2157	384	1	64robert	64robert	PROPN
inlawrev-2157	385	1	h.	h.	PROPN
inlawrev-2157	385	2	steiman	steiman	PROPN
inlawrev-2157	385	3	,	,	PUNCT
inlawrev-2157	385	4	56	56	NUM
inlawrev-2157	385	5	t.c	t.c	PROPN
inlawrev-2157	385	6	.	.	PROPN
inlawrev-2157	385	7	1350	1350	NUM
inlawrev-2157	385	8	,	,	PUNCT
inlawrev-2157	385	9	1356	1356	NUM
inlawrev-2157	385	10	(	(	PUNCT
inlawrev-2157	385	11	1971	1971	NUM
inlawrev-2157	385	12	)	)	PUNCT
inlawrev-2157	385	13	.	.	PUNCT
inlawrev-2157	386	1	in	in	ADP
inlawrev-2157	386	2	some	some	DET
inlawrev-2157	386	3	cases	case	NOUN
inlawrev-2157	386	4	lack	lack	NOUN
inlawrev-2157	386	5	of	of	ADP
inlawrev-2157	386	6	extensive	extensive	ADJ
inlawrev-2157	386	7	supervision	supervision	NOUN
inlawrev-2157	386	8	by	by	ADP
inlawrev-2157	386	9	the	the	DET
inlawrev-2157	386	10	university	university	NOUN
inlawrev-2157	386	11	has	have	AUX
inlawrev-2157	386	12	been	be	AUX
inlawrev-2157	386	13	held	hold	VERB
inlawrev-2157	386	14	to	to	PART
inlawrev-2157	386	15	be	be	AUX
inlawrev-2157	386	16	an	an	DET
inlawrev-2157	386	17	indication	indication	NOUN
inlawrev-2157	386	18	that	that	SCONJ
inlawrev-2157	386	19	the	the	DET
inlawrev-2157	386	20	services	service	NOUN
inlawrev-2157	386	21	rendered	render	VERB
inlawrev-2157	386	22	were	be	AUX
inlawrev-2157	386	23	not	not	PART
inlawrev-2157	386	24	intended	intend	VERB
inlawrev-2157	386	25	to	to	PART
inlawrev-2157	386	26	be	be	AUX
inlawrev-2157	386	27	part	part	NOUN
inlawrev-2157	386	28	of	of	ADP
inlawrev-2157	386	29	the	the	DET
inlawrev-2157	386	30	education	education	NOUN
inlawrev-2157	386	31	and	and	CCONJ
inlawrev-2157	386	32	training	training	NOUN
inlawrev-2157	386	33	of	of	ADP
inlawrev-2157	386	34	the	the	DET
inlawrev-2157	386	35	recipient	recipient	NOUN
inlawrev-2157	386	36	.	.	PUNCT
inlawrev-2157	387	1	edward	edward	PROPN
inlawrev-2157	387	2	a.	a.	PROPN
inlawrev-2157	387	3	jamieson	jamieson	PROPN
inlawrev-2157	387	4	,	,	PUNCT
inlawrev-2157	387	5	51	51	NUM
inlawrev-2157	387	6	t.c	t.c	PROPN
inlawrev-2157	387	7	.	.	PROPN
inlawrev-2157	387	8	635	635	NUM
inlawrev-2157	387	9	(	(	PUNCT
inlawrev-2157	387	10	1969	1969	NUM
inlawrev-2157	387	11	)	)	PUNCT
inlawrev-2157	387	12	;	;	PUNCT
inlawrev-2157	387	13	kenneth	kenneth	PROPN
inlawrev-2157	387	14	j.	j.	PROPN
inlawrev-2157	387	15	kopecky	kopecky	PROPN
inlawrev-2157	387	16	,	,	PUNCT
inlawrev-2157	387	17	27	27	NUM
inlawrev-2157	387	18	cch	cch	NOUN
inlawrev-2157	387	19	tax	tax	NOUN
inlawrev-2157	387	20	ct	ct	PROPN
inlawrev-2157	387	21	.	.	PUNCT
inlawrev-2157	387	22	mem	mem	PROPN
inlawrev-2157	387	23	.	.	PUNCT
inlawrev-2157	387	24	1061	1061	NUM
inlawrev-2157	387	25	(	(	PUNCT
inlawrev-2157	387	26	1968	1968	NUM
inlawrev-2157	387	27	)	)	PUNCT
inlawrev-2157	387	28	;	;	PUNCT
inlawrev-2157	387	29	elmer	elmer	PROPN
inlawrev-2157	387	30	l.	l.	PROPN
inlawrev-2157	387	31	reese	reese	PROPN
inlawrev-2157	387	32	,	,	PUNCT
inlawrev-2157	387	33	45	45	NUM
inlawrev-2157	387	34	t.c	t.c	PROPN
inlawrev-2157	387	35	.	.	PROPN
inlawrev-2157	387	36	407	407	NUM
inlawrev-2157	387	37	(	(	PUNCT
inlawrev-2157	387	38	1966	1966	NUM
inlawrev-2157	387	39	)	)	PUNCT
inlawrev-2157	387	40	.	.	PUNCT
inlawrev-2157	388	1	65grants	65grant	NOUN
inlawrev-2157	388	2	to	to	ADP
inlawrev-2157	388	3	a	a	DET
inlawrev-2157	388	4	university	university	NOUN
inlawrev-2157	388	5	or	or	CCONJ
inlawrev-2157	388	6	a	a	DET
inlawrev-2157	388	7	professor	professor	NOUN
inlawrev-2157	388	8	with	with	ADP
inlawrev-2157	388	9	the	the	DET
inlawrev-2157	388	10	ultimate	ultimate	ADJ
inlawrev-2157	388	11	recipient	recipient	NOUN
inlawrev-2157	388	12	working	work	VERB
inlawrev-2157	388	13	under	under	ADP
inlawrev-2157	388	14	a	a	DET
inlawrev-2157	388	15	professor	professor	NOUN
inlawrev-2157	388	16	are	be	AUX
inlawrev-2157	388	17	not	not	PART
inlawrev-2157	388	18	considered	consider	VERB
inlawrev-2157	388	19	to	to	PART
inlawrev-2157	388	20	be	be	AUX
inlawrev-2157	388	21	supervised	supervise	VERB
inlawrev-2157	388	22	by	by	ADP
inlawrev-2157	388	23	the	the	DET
inlawrev-2157	388	24	grantor	grantor	NOUN
inlawrev-2157	388	25	.	.	PUNCT
inlawrev-2157	389	1	lawrence	lawrence	PROPN
inlawrev-2157	389	2	spruch	spruch	PROPN
inlawrev-2157	389	3	,	,	PUNCT
inlawrev-2157	389	4	20	20	NUM
inlawrev-2157	389	5	cch	cch	NOUN
inlawrev-2157	389	6	tax	tax	NOUN
inlawrev-2157	389	7	ct	ct	PROPN
inlawrev-2157	389	8	.	.	PUNCT
inlawrev-2157	389	9	mem	mem	ADJ
inlawrev-2157	389	10	.	.	PUNCT
inlawrev-2157	389	11	324	324	NUM
inlawrev-2157	389	12	(	(	PUNCT
inlawrev-2157	389	13	1961	1961	NUM
inlawrev-2157	389	14	)	)	PUNCT
inlawrev-2157	389	15	;	;	PUNCT
inlawrev-2157	389	16	chandler	chandler	PROPN
inlawrev-2157	389	17	p.	p.	PROPN
inlawrev-2157	389	18	bhalla	bhalla	PROPN
inlawrev-2157	389	19	,	,	PUNCT
inlawrev-2157	389	20	35	35	NUM
inlawrev-2157	389	21	t.c	t.c	PROPN
inlawrev-2157	389	22	.	.	PROPN
inlawrev-2157	389	23	13	13	NUM
inlawrev-2157	389	24	(	(	PUNCT
inlawrev-2157	389	25	1960	1960	NUM
inlawrev-2157	389	26	)	)	PUNCT
inlawrev-2157	389	27	.	.	PUNCT
inlawrev-2157	390	1	grants	grant	NOUN
inlawrev-2157	390	2	to	to	ADP
inlawrev-2157	390	3	a	a	DET
inlawrev-2157	390	4	laboratory	laboratory	NOUN
inlawrev-2157	390	5	associated	associate	VERB
inlawrev-2157	390	6	with	with	ADP
inlawrev-2157	390	7	a	a	DET
inlawrev-2157	390	8	university	university	NOUN
inlawrev-2157	390	9	or	or	CCONJ
inlawrev-2157	390	10	to	to	ADP
inlawrev-2157	390	11	a	a	DET
inlawrev-2157	390	12	school	school	NOUN
inlawrev-2157	390	13	board	board	NOUN
inlawrev-2157	390	14	with	with	ADP
inlawrev-2157	390	15	the	the	DET
inlawrev-2157	390	16	ultimate	ultimate	ADJ
inlawrev-2157	390	17	recipient	recipient	NOUN
inlawrev-2157	390	18	working	work	VERB
inlawrev-2157	390	19	under	under	ADP
inlawrev-2157	390	20	a	a	DET
inlawrev-2157	390	21	professor	professor	NOUN
inlawrev-2157	390	22	are	be	AUX
inlawrev-2157	390	23	considered	consider	VERB
inlawrev-2157	390	24	to	to	PART
inlawrev-2157	390	25	be	be	AUX
inlawrev-2157	390	26	supervised	supervise	VERB
inlawrev-2157	390	27	by	by	ADP
inlawrev-2157	390	28	the	the	DET
inlawrev-2157	390	29	grantor	grantor	NOUN
inlawrev-2157	390	30	.	.	PUNCT
inlawrev-2157	391	1	stephen	stephen	PROPN
inlawrev-2157	391	2	l.	l.	PROPN
inlawrev-2157	391	3	zolnay	zolnay	PROPN
inlawrev-2157	391	4	,	,	PUNCT
inlawrev-2157	391	5	49	49	NUM
inlawrev-2157	391	6	t.c	t.c	PROPN
inlawrev-2157	391	7	.	.	PROPN
inlawrev-2157	391	8	389	389	NUM
inlawrev-2157	391	9	(	(	PUNCT
inlawrev-2157	391	10	1968	1968	NUM
inlawrev-2157	391	11	)	)	PUNCT
inlawrev-2157	391	12	;	;	PUNCT
inlawrev-2157	391	13	kreis	kreis	PROPN
inlawrev-2157	391	14	v.	v.	PROPN
inlawrev-2157	391	15	commissioner	commissioner	PROPN
inlawrev-2157	391	16	,	,	PUNCT
inlawrev-2157	391	17	441	441	NUM
inlawrev-2157	391	18	f.2d	f.2d	ADP
inlawrev-2157	391	19	257	257	NUM
inlawrev-2157	391	20	(	(	PUNCT
inlawrev-2157	391	21	4th	4th	ADJ
inlawrev-2157	391	22	cir	cir	NOUN
inlawrev-2157	391	23	.	.	PROPN
inlawrev-2157	391	24	1971	1971	NUM
inlawrev-2157	391	25	)	)	PUNCT
inlawrev-2157	391	26	,	,	PUNCT
inlawrev-2157	391	27	aff'g	aff'g	VERB
inlawrev-2157	391	28	29	29	NUM
inlawrev-2157	391	29	cch	cch	NOUN
inlawrev-2157	391	30	tax	tax	NOUN
inlawrev-2157	391	31	ct	ct	PROPN
inlawrev-2157	391	32	.	.	PUNCT
inlawrev-2157	391	33	mem	mem	PROPN
inlawrev-2157	391	34	.	.	PUNCT
inlawrev-2157	392	1	770	770	NUM
inlawrev-2157	392	2	(	(	PUNCT
inlawrev-2157	392	3	1970	1970	NUM
inlawrev-2157	392	4	)	)	PUNCT
inlawrev-2157	392	5	.	.	PUNCT
inlawrev-2157	393	1	6bsee	6bsee	NUM
inlawrev-2157	393	2	,	,	PUNCT
inlawrev-2157	393	3	e.g.	e.g.	ADV
inlawrev-2157	393	4	,	,	PUNCT
inlawrev-2157	393	5	robert	robert	PROPN
inlawrev-2157	393	6	h.	h.	PROPN
inlawrev-2157	393	7	steiman	steiman	PROPN
inlawrev-2157	393	8	,	,	PUNCT
inlawrev-2157	393	9	56	56	NUM
inlawrev-2157	393	10	t.c	t.c	PROPN
inlawrev-2157	393	11	.	.	PROPN
inlawrev-2157	393	12	1350	1350	NUM
inlawrev-2157	393	13	(	(	PUNCT
inlawrev-2157	393	14	1971	1971	NUM
inlawrev-2157	393	15	)	)	PUNCT
inlawrev-2157	393	16	(	(	PUNCT
inlawrev-2157	393	17	stipend	stipend	PROPN
inlawrev-2157	393	18	was	be	AUX
inlawrev-2157	393	19	held	hold	VERB
inlawrev-2157	393	20	1975	1975	NUM
inlawrev-2157	393	21	]	]	PUNCT
inlawrev-2157	393	22	taxation	taxation	NOUN
inlawrev-2157	393	23	of	of	ADP
inlawrev-2157	393	24	scholarships	scholarship	NOUN
inlawrev-2157	393	25	765	765	NUM
inlawrev-2157	393	26	several	several	ADJ
inlawrev-2157	393	27	factual	factual	ADJ
inlawrev-2157	393	28	criteria	criterion	NOUN
inlawrev-2157	393	29	indicate	indicate	VERB
inlawrev-2157	393	30	the	the	DET
inlawrev-2157	393	31	basic	basic	ADJ
inlawrev-2157	393	32	policy	policy	NOUN
inlawrev-2157	393	33	of	of	ADP
inlawrev-2157	393	34	the	the	DET
inlawrev-2157	393	35	university	university	NOUN
inlawrev-2157	393	36	.	.	PUNCT
inlawrev-2157	394	1	these	these	PRON
inlawrev-2157	394	2	include	include	VERB
inlawrev-2157	394	3	statements	statement	NOUN
inlawrev-2157	394	4	in	in	ADP
inlawrev-2157	394	5	brochures	brochure	NOUN
inlawrev-2157	394	6	describing	describe	VERB
inlawrev-2157	394	7	assistantship	assistantship	NOUN
inlawrev-2157	394	8	programs	program	NOUN
inlawrev-2157	394	9	and	and	CCONJ
inlawrev-2157	394	10	statements	statement	NOUN
inlawrev-2157	394	11	of	of	ADP
inlawrev-2157	394	12	university	university	NOUN
inlawrev-2157	394	13	officials	official	NOUN
inlawrev-2157	394	14	explaining	explain	VERB
inlawrev-2157	394	15	that	that	SCONJ
inlawrev-2157	394	16	the	the	DET
inlawrev-2157	394	17	primary	primary	ADJ
inlawrev-2157	394	18	function	function	NOUN
inlawrev-2157	394	19	of	of	ADP
inlawrev-2157	394	20	graduate	graduate	NOUN
inlawrev-2157	394	21	assistantships	assistantship	NOUN
inlawrev-2157	394	22	is	be	AUX
inlawrev-2157	394	23	to	to	PART
inlawrev-2157	394	24	enable	enable	VERB
inlawrev-2157	394	25	students	student	NOUN
inlawrev-2157	394	26	to	to	PART
inlawrev-2157	394	27	pursue	pursue	VERB
inlawrev-2157	394	28	their	their	PRON
inlawrev-2157	394	29	studies	study	NOUN
inlawrev-2157	394	30	and	and	CCONJ
inlawrev-2157	394	31	that	that	SCONJ
inlawrev-2157	394	32	assistantships	assistantship	NOUN
inlawrev-2157	394	33	are	be	AUX
inlawrev-2157	394	34	considered	consider	VERB
inlawrev-2157	394	35	a	a	DET
inlawrev-2157	394	36	vital	vital	ADJ
inlawrev-2157	394	37	part	part	NOUN
inlawrev-2157	394	38	of	of	ADP
inlawrev-2157	394	39	a	a	DET
inlawrev-2157	394	40	student	student	NOUN
inlawrev-2157	394	41	's	's	PART
inlawrev-2157	394	42	training.67	training.67	NOUN
inlawrev-2157	394	43	the	the	DET
inlawrev-2157	394	44	type	type	NOUN
inlawrev-2157	394	45	of	of	ADP
inlawrev-2157	394	46	services	service	NOUN
inlawrev-2157	394	47	required	require	VERB
inlawrev-2157	394	48	must	must	AUX
inlawrev-2157	394	49	support	support	VERB
inlawrev-2157	394	50	these	these	DET
inlawrev-2157	394	51	statements	statement	NOUN
inlawrev-2157	394	52	.	.	PUNCT
inlawrev-2157	395	1	the	the	DET
inlawrev-2157	395	2	role	role	NOUN
inlawrev-2157	395	3	of	of	ADP
inlawrev-2157	395	4	financial	financial	ADJ
inlawrev-2157	395	5	need	need	NOUN
inlawrev-2157	395	6	in	in	ADP
inlawrev-2157	395	7	selecting	select	VERB
inlawrev-2157	395	8	grant	grant	NOUN
inlawrev-2157	395	9	recipients	recipient	NOUN
inlawrev-2157	395	10	is	be	AUX
inlawrev-2157	395	11	another	another	DET
inlawrev-2157	395	12	important	important	ADJ
inlawrev-2157	395	13	factor	factor	NOUN
inlawrev-2157	395	14	.	.	PUNCT
inlawrev-2157	396	1	when	when	SCONJ
inlawrev-2157	396	2	financial	financial	ADJ
inlawrev-2157	396	3	need	need	NOUN
inlawrev-2157	396	4	,	,	PUNCT
inlawrev-2157	396	5	rather	rather	ADV
inlawrev-2157	396	6	than	than	ADP
inlawrev-2157	396	7	research	research	NOUN
inlawrev-2157	396	8	ability	ability	NOUN
inlawrev-2157	396	9	or	or	CCONJ
inlawrev-2157	396	10	experience	experience	NOUN
inlawrev-2157	396	11	,	,	PUNCT
inlawrev-2157	396	12	is	be	AUX
inlawrev-2157	396	13	used	use	VERB
inlawrev-2157	396	14	as	as	ADP
inlawrev-2157	396	15	a	a	DET
inlawrev-2157	396	16	basis	basis	NOUN
inlawrev-2157	396	17	for	for	ADP
inlawrev-2157	396	18	selection	selection	NOUN
inlawrev-2157	396	19	,	,	PUNCT
inlawrev-2157	396	20	the	the	DET
inlawrev-2157	396	21	grant	grant	NOUN
inlawrev-2157	396	22	is	be	AUX
inlawrev-2157	396	23	characterized	characterize	VERB
inlawrev-2157	396	24	as	as	ADP
inlawrev-2157	396	25	a	a	DET
inlawrev-2157	396	26	scholarship.68	scholarship.68	NOUN
inlawrev-2157	396	27	conversely	conversely	ADV
inlawrev-2157	396	28	,	,	PUNCT
inlawrev-2157	396	29	when	when	SCONJ
inlawrev-2157	396	30	only	only	ADV
inlawrev-2157	396	31	academic	academic	ADJ
inlawrev-2157	396	32	or	or	CCONJ
inlawrev-2157	396	33	professional	professional	ADJ
inlawrev-2157	396	34	criteria	criterion	NOUN
inlawrev-2157	396	35	are	be	AUX
inlawrev-2157	396	36	used	use	VERB
inlawrev-2157	396	37	to	to	PART
inlawrev-2157	396	38	select	select	VERB
inlawrev-2157	396	39	recipients	recipient	NOUN
inlawrev-2157	396	40	,	,	PUNCT
inlawrev-2157	396	41	a	a	DET
inlawrev-2157	396	42	university	university	NOUN
inlawrev-2157	396	43	indicates	indicate	VERB
inlawrev-2157	396	44	that	that	SCONJ
inlawrev-2157	396	45	its	its	PRON
inlawrev-2157	396	46	needs	need	NOUN
inlawrev-2157	396	47	,	,	PUNCT
inlawrev-2157	396	48	rather	rather	ADV
inlawrev-2157	396	49	than	than	ADP
inlawrev-2157	396	50	those	those	PRON
inlawrev-2157	396	51	of	of	ADP
inlawrev-2157	396	52	the	the	DET
inlawrev-2157	396	53	student	student	NOUN
inlawrev-2157	396	54	,	,	PUNCT
inlawrev-2157	396	55	are	be	AUX
inlawrev-2157	396	56	of	of	ADP
inlawrev-2157	396	57	primary	primary	ADJ
inlawrev-2157	396	58	importance.69	importance.69	NOUN
inlawrev-2157	396	59	a	a	DET
inlawrev-2157	396	60	taxpayer	taxpayer	NOUN
inlawrev-2157	396	61	may	may	AUX
inlawrev-2157	396	62	prevail	prevail	VERB
inlawrev-2157	396	63	,	,	PUNCT
inlawrev-2157	396	64	however	however	ADV
inlawrev-2157	396	65	,	,	PUNCT
inlawrev-2157	396	66	even	even	ADV
inlawrev-2157	396	67	though	though	SCONJ
inlawrev-2157	396	68	a	a	DET
inlawrev-2157	396	69	grant	grant	NOUN
inlawrev-2157	396	70	is	be	AUX
inlawrev-2157	396	71	given	give	VERB
inlawrev-2157	396	72	without	without	ADP
inlawrev-2157	396	73	regard	regard	NOUN
inlawrev-2157	396	74	to	to	ADP
inlawrev-2157	396	75	financial	financial	ADJ
inlawrev-2157	396	76	need	need	NOUN
inlawrev-2157	396	77	,	,	PUNCT
inlawrev-2157	396	78	if	if	SCONJ
inlawrev-2157	396	79	the	the	DET
inlawrev-2157	396	80	selection	selection	NOUN
inlawrev-2157	396	81	is	be	AUX
inlawrev-2157	396	82	based	base	VERB
inlawrev-2157	396	83	upon	upon	SCONJ
inlawrev-2157	396	84	academic	academic	ADJ
inlawrev-2157	396	85	ability	ability	NOUN
inlawrev-2157	396	86	and	and	CCONJ
inlawrev-2157	396	87	the	the	DET
inlawrev-2157	396	88	university	university	NOUN
inlawrev-2157	396	89	assumes	assume	VERB
inlawrev-2157	396	90	that	that	SCONJ
inlawrev-2157	396	91	students	student	NOUN
inlawrev-2157	396	92	generally	generally	ADV
inlawrev-2157	396	93	are	be	AUX
inlawrev-2157	396	94	in	in	ADP
inlawrev-2157	396	95	need	need	NOUN
inlawrev-2157	396	96	of	of	ADP
inlawrev-2157	396	97	money.70	money.70	PROPN
inlawrev-2157	396	98	if	if	SCONJ
inlawrev-2157	396	99	a	a	DET
inlawrev-2157	396	100	university	university	NOUN
inlawrev-2157	396	101	gives	give	VERB
inlawrev-2157	396	102	other	other	ADJ
inlawrev-2157	396	103	scholarships	scholarship	NOUN
inlawrev-2157	396	104	and	and	CCONJ
inlawrev-2157	396	105	fellowships	fellowship	NOUN
inlawrev-2157	396	106	and	and	CCONJ
inlawrev-2157	396	107	requires	require	VERB
inlawrev-2157	396	108	no	no	DET
inlawrev-2157	396	109	concomitant	concomitant	ADJ
inlawrev-2157	396	110	services	service	NOUN
inlawrev-2157	396	111	,	,	PUNCT
inlawrev-2157	396	112	however	however	ADV
inlawrev-2157	396	113	,	,	PUNCT
inlawrev-2157	396	114	the	the	DET
inlawrev-2157	396	115	question	question	NOUN
inlawrev-2157	396	116	is	be	AUX
inlawrev-2157	396	117	raised	raise	VERB
inlawrev-2157	396	118	whether	whether	SCONJ
inlawrev-2157	396	119	an	an	DET
inlawrev-2157	396	120	assistantship	assistantship	NOUN
inlawrev-2157	396	121	is	be	AUX
inlawrev-2157	396	122	also	also	ADV
inlawrev-2157	396	123	a	a	DET
inlawrev-2157	396	124	scholarship	scholarship	NOUN
inlawrev-2157	396	125	or	or	CCONJ
inlawrev-2157	396	126	whether	whether	SCONJ
inlawrev-2157	396	127	the	the	DET
inlawrev-2157	396	128	stipend	stipend	NOUN
inlawrev-2157	396	129	is	be	AUX
inlawrev-2157	396	130	merely	merely	ADV
inlawrev-2157	396	131	compensation	compensation	NOUN
inlawrev-2157	396	132	for	for	ADP
inlawrev-2157	396	133	services	service	NOUN
inlawrev-2157	396	134	.	.	PUNCT
inlawrev-2157	397	1	using	use	VERB
inlawrev-2157	397	2	separate	separate	ADJ
inlawrev-2157	397	3	qualifications	qualification	NOUN
inlawrev-2157	397	4	for	for	ADP
inlawrev-2157	397	5	and	and	CCONJ
inlawrev-2157	397	6	administration	administration	NOUN
inlawrev-2157	397	7	of	of	ADP
inlawrev-2157	397	8	grants	grant	NOUN
inlawrev-2157	397	9	requiring	require	VERB
inlawrev-2157	397	10	services	service	NOUN
inlawrev-2157	397	11	also	also	ADV
inlawrev-2157	397	12	makes	make	VERB
inlawrev-2157	397	13	them	they	PRON
inlawrev-2157	397	14	suspect	suspect	VERB
inlawrev-2157	397	15	.	.	PUNCT
inlawrev-2157	398	1	7	7	NUM
inlawrev-2157	398	2	'	'	PUNCT
inlawrev-2157	398	3	as	as	ADP
inlawrev-2157	398	4	with	with	ADP
inlawrev-2157	398	5	most	most	ADJ
inlawrev-2157	398	6	other	other	ADJ
inlawrev-2157	398	7	elements	element	NOUN
inlawrev-2157	398	8	considered	consider	VERB
inlawrev-2157	398	9	in	in	ADP
inlawrev-2157	398	10	determining	determine	VERB
inlawrev-2157	398	11	whether	whether	SCONJ
inlawrev-2157	398	12	a	a	DET
inlawrev-2157	398	13	grant	grant	NOUN
inlawrev-2157	398	14	has	have	VERB
inlawrev-2157	398	15	the	the	DET
inlawrev-2157	398	16	characteristics	characteristic	NOUN
inlawrev-2157	398	17	of	of	ADP
inlawrev-2157	398	18	a	a	DET
inlawrev-2157	398	19	scholarship	scholarship	NOUN
inlawrev-2157	398	20	,	,	PUNCT
inlawrev-2157	398	21	separate	separate	ADJ
inlawrev-2157	398	22	administration	administration	NOUN
inlawrev-2157	398	23	of	of	ADP
inlawrev-2157	398	24	assistantships	assistantship	NOUN
inlawrev-2157	398	25	is	be	AUX
inlawrev-2157	398	26	not	not	PART
inlawrev-2157	398	27	conclusive	conclusive	ADJ
inlawrev-2157	398	28	proof	proof	NOUN
inlawrev-2157	398	29	that	that	SCONJ
inlawrev-2157	398	30	a	a	DET
inlawrev-2157	398	31	grant	grant	NOUN
inlawrev-2157	398	32	represents	represent	VERB
inlawrev-2157	398	33	compensation	compensation	NOUN
inlawrev-2157	398	34	.	.	PUNCT
inlawrev-2157	399	1	72	72	NUM
inlawrev-2157	399	2	numerous	numerous	ADJ
inlawrev-2157	399	3	practices	practice	NOUN
inlawrev-2157	399	4	in	in	ADP
inlawrev-2157	399	5	the	the	DET
inlawrev-2157	399	6	general	general	ADJ
inlawrev-2157	399	7	administration	administration	NOUN
inlawrev-2157	399	8	of	of	ADP
inlawrev-2157	399	9	assistantship	assistantship	NOUN
inlawrev-2157	399	10	grants	grant	NOUN
inlawrev-2157	399	11	have	have	AUX
inlawrev-2157	399	12	been	be	AUX
inlawrev-2157	399	13	isolated	isolate	VERB
inlawrev-2157	399	14	by	by	ADP
inlawrev-2157	399	15	some	some	DET
inlawrev-2157	399	16	courts	court	NOUN
inlawrev-2157	399	17	as	as	ADP
inlawrev-2157	399	18	evidence	evidence	NOUN
inlawrev-2157	399	19	that	that	SCONJ
inlawrev-2157	399	20	a	a	DET
inlawrev-2157	399	21	grant	grant	NOUN
inlawrev-2157	399	22	is	be	AUX
inlawrev-2157	399	23	compensation	compensation	NOUN
inlawrev-2157	399	24	,	,	PUNCT
inlawrev-2157	399	25	but	but	CCONJ
inlawrev-2157	399	26	the	the	DET
inlawrev-2157	399	27	same	same	ADJ
inlawrev-2157	399	28	practices	practice	NOUN
inlawrev-2157	399	29	have	have	AUX
inlawrev-2157	399	30	been	be	AUX
inlawrev-2157	399	31	considto	considto	ADJ
inlawrev-2157	399	32	be	be	AUX
inlawrev-2157	399	33	a	a	DET
inlawrev-2157	399	34	scholarship	scholarship	NOUN
inlawrev-2157	399	35	)	)	PUNCT
inlawrev-2157	399	36	;	;	PUNCT
inlawrev-2157	399	37	stephen	stephen	PROPN
inlawrev-2157	399	38	l.	l.	PROPN
inlawrev-2157	399	39	zolnay	zolnay	PROPN
inlawrev-2157	399	40	,	,	PUNCT
inlawrev-2157	399	41	49	49	NUM
inlawrev-2157	399	42	t.c	t.c	PROPN
inlawrev-2157	399	43	.	.	PROPN
inlawrev-2157	399	44	389	389	NUM
inlawrev-2157	399	45	(	(	PUNCT
inlawrev-2157	399	46	1968	1968	NUM
inlawrev-2157	399	47	)	)	PUNCT
inlawrev-2157	399	48	(	(	PUNCT
inlawrev-2157	399	49	stipend	stipend	PROPN
inlawrev-2157	399	50	was	be	AUX
inlawrev-2157	399	51	held	hold	VERB
inlawrev-2157	399	52	to	to	PART
inlawrev-2157	399	53	be	be	AUX
inlawrev-2157	399	54	compensation	compensation	NOUN
inlawrev-2157	399	55	)	)	PUNCT
inlawrev-2157	399	56	.	.	PUNCT
inlawrev-2157	400	1	it	it	PRON
inlawrev-2157	400	2	has	have	AUX
inlawrev-2157	400	3	been	be	AUX
inlawrev-2157	400	4	suggested	suggest	VERB
inlawrev-2157	400	5	in	in	ADP
inlawrev-2157	400	6	all	all	DET
inlawrev-2157	400	7	seriousness	seriousness	NOUN
inlawrev-2157	400	8	that	that	SCONJ
inlawrev-2157	400	9	a	a	DET
inlawrev-2157	400	10	grant	grant	NOUN
inlawrev-2157	400	11	which	which	PRON
inlawrev-2157	400	12	represents	represent	VERB
inlawrev-2157	400	13	compensation	compensation	NOUN
inlawrev-2157	400	14	can	can	AUX
inlawrev-2157	400	15	be	be	AUX
inlawrev-2157	400	16	distinguished	distinguish	VERB
inlawrev-2157	400	17	on	on	ADP
inlawrev-2157	400	18	the	the	DET
inlawrev-2157	400	19	facts	fact	NOUN
inlawrev-2157	400	20	from	from	ADP
inlawrev-2157	400	21	those	those	DET
inlawrev-2157	400	22	cases	case	NOUN
inlawrev-2157	400	23	in	in	ADP
inlawrev-2157	400	24	which	which	PRON
inlawrev-2157	400	25	the	the	DET
inlawrev-2157	400	26	grants	grant	NOUN
inlawrev-2157	400	27	are	be	AUX
inlawrev-2157	400	28	scholarships	scholarship	NOUN
inlawrev-2157	400	29	because	because	SCONJ
inlawrev-2157	400	30	the	the	DET
inlawrev-2157	400	31	study	study	NOUN
inlawrev-2157	400	32	and	and	CCONJ
inlawrev-2157	400	33	research	research	NOUN
inlawrev-2157	400	34	involved	involve	VERB
inlawrev-2157	400	35	in	in	ADP
inlawrev-2157	400	36	the	the	DET
inlawrev-2157	400	37	scholarship	scholarship	NOUN
inlawrev-2157	400	38	situation	situation	NOUN
inlawrev-2157	400	39	serve	serve	VERB
inlawrev-2157	400	40	the	the	DET
inlawrev-2157	400	41	primary	primary	ADJ
inlawrev-2157	400	42	purpose	purpose	NOUN
inlawrev-2157	400	43	of	of	ADP
inlawrev-2157	400	44	furthering	further	VERB
inlawrev-2157	400	45	education	education	NOUN
inlawrev-2157	400	46	and	and	CCONJ
inlawrev-2157	400	47	training	training	NOUN
inlawrev-2157	400	48	and	and	CCONJ
inlawrev-2157	400	49	the	the	DET
inlawrev-2157	400	50	payments	payment	NOUN
inlawrev-2157	400	51	do	do	AUX
inlawrev-2157	400	52	not	not	PART
inlawrev-2157	400	53	represent	represent	VERB
inlawrev-2157	400	54	compensation	compensation	NOUN
inlawrev-2157	400	55	.	.	PUNCT
inlawrev-2157	401	1	karl	karl	PROPN
inlawrev-2157	401	2	laurence	laurence	PROPN
inlawrev-2157	401	3	kirkman	kirkman	PROPN
inlawrev-2157	401	4	,	,	PUNCT
inlawrev-2157	401	5	29	29	NUM
inlawrev-2157	401	6	cch	cch	NOUN
inlawrev-2157	401	7	tax	tax	NOUN
inlawrev-2157	401	8	ct	ct	PROPN
inlawrev-2157	401	9	.	.	PUNCT
inlawrev-2157	401	10	mem	mem	PROPN
inlawrev-2157	401	11	.	.	PROPN
inlawrev-2157	401	12	797	797	NUM
inlawrev-2157	401	13	,	,	PUNCT
inlawrev-2157	401	14	810	810	NUM
inlawrev-2157	401	15	(	(	PUNCT
inlawrev-2157	401	16	1970	1970	NUM
inlawrev-2157	401	17	)	)	PUNCT
inlawrev-2157	401	18	.	.	PUNCT
inlawrev-2157	402	1	67see	67see	NOUN
inlawrev-2157	402	2	,	,	PUNCT
inlawrev-2157	402	3	e.g.	e.g.	ADV
inlawrev-2157	402	4	,	,	PUNCT
inlawrev-2157	402	5	robert	robert	PROPN
inlawrev-2157	402	6	h.	h.	PROPN
inlawrev-2157	402	7	steiman	steiman	PROPN
inlawrev-2157	402	8	,	,	PUNCT
inlawrev-2157	402	9	56	56	NUM
inlawrev-2157	402	10	t.c	t.c	PROPN
inlawrev-2157	402	11	.	.	PROPN
inlawrev-2157	402	12	1350	1350	NUM
inlawrev-2157	402	13	(	(	PUNCT
inlawrev-2157	402	14	1971	1971	NUM
inlawrev-2157	402	15	)	)	PUNCT
inlawrev-2157	402	16	.	.	PUNCT
inlawrev-2157	403	1	6&id	6&id	X
inlawrev-2157	403	2	.	.	PUNCT
inlawrev-2157	404	1	at	at	ADP
inlawrev-2157	404	2	1355	1355	NUM
inlawrev-2157	404	3	.	.	PUNCT
inlawrev-2157	405	1	where	where	SCONJ
inlawrev-2157	405	2	the	the	DET
inlawrev-2157	405	3	student	student	NOUN
inlawrev-2157	405	4	is	be	AUX
inlawrev-2157	405	5	selected	select	VERB
inlawrev-2157	405	6	to	to	PART
inlawrev-2157	405	7	work	work	VERB
inlawrev-2157	405	8	on	on	ADP
inlawrev-2157	405	9	a	a	DET
inlawrev-2157	405	10	project	project	NOUN
inlawrev-2157	405	11	because	because	SCONJ
inlawrev-2157	405	12	of	of	ADP
inlawrev-2157	405	13	prior	prior	ADJ
inlawrev-2157	405	14	experience	experience	NOUN
inlawrev-2157	405	15	,	,	PUNCT
inlawrev-2157	405	16	rather	rather	ADV
inlawrev-2157	405	17	that	that	SCONJ
inlawrev-2157	405	18	for	for	ADP
inlawrev-2157	405	19	academic	academic	ADJ
inlawrev-2157	405	20	performance	performance	NOUN
inlawrev-2157	405	21	or	or	CCONJ
inlawrev-2157	405	22	financial	financial	ADJ
inlawrev-2157	405	23	need	need	NOUN
inlawrev-2157	405	24	,	,	PUNCT
inlawrev-2157	405	25	any	any	DET
inlawrev-2157	405	26	training	training	NOUN
inlawrev-2157	405	27	received	receive	VERB
inlawrev-2157	405	28	by	by	ADP
inlawrev-2157	405	29	the	the	DET
inlawrev-2157	405	30	student	student	NOUN
inlawrev-2157	405	31	is	be	AUX
inlawrev-2157	405	32	considered	consider	VERB
inlawrev-2157	405	33	to	to	PART
inlawrev-2157	405	34	be	be	AUX
inlawrev-2157	405	35	incidental	incidental	ADJ
inlawrev-2157	405	36	to	to	ADP
inlawrev-2157	405	37	,	,	PUNCT
inlawrev-2157	405	38	and	and	CCONJ
inlawrev-2157	405	39	for	for	ADP
inlawrev-2157	405	40	the	the	DET
inlawrev-2157	405	41	purpose	purpose	NOUN
inlawrev-2157	405	42	of	of	ADP
inlawrev-2157	405	43	,	,	PUNCT
inlawrev-2157	405	44	facilitating	facilitate	VERB
inlawrev-2157	405	45	work	work	NOUN
inlawrev-2157	405	46	on	on	ADP
inlawrev-2157	405	47	the	the	DET
inlawrev-2157	405	48	project	project	NOUN
inlawrev-2157	405	49	.	.	PUNCT
inlawrev-2157	406	1	charles	charles	PROPN
inlawrev-2157	406	2	f.	f.	PROPN
inlawrev-2157	406	3	wall	wall	PROPN
inlawrev-2157	406	4	,	,	PUNCT
inlawrev-2157	406	5	31	31	NUM
inlawrev-2157	406	6	cch	cch	NOUN
inlawrev-2157	406	7	tax	tax	NOUN
inlawrev-2157	406	8	ct	ct	PROPN
inlawrev-2157	406	9	.	.	PUNCT
inlawrev-2157	406	10	mem	mem	PROPN
inlawrev-2157	406	11	.	.	PUNCT
inlawrev-2157	406	12	1069	1069	NUM
inlawrev-2157	406	13	(	(	PUNCT
inlawrev-2157	406	14	1972	1972	NUM
inlawrev-2157	406	15	)	)	PUNCT
inlawrev-2157	406	16	.	.	PUNCT
inlawrev-2157	407	1	69kenneth	69kenneth	PROPN
inlawrev-2157	408	1	j.	j.	PROPN
inlawrev-2157	408	2	kopecky	kopecky	PROPN
inlawrev-2157	408	3	,	,	PUNCT
inlawrev-2157	408	4	27	27	NUM
inlawrev-2157	408	5	cch	cch	NOUN
inlawrev-2157	408	6	tax	tax	NOUN
inlawrev-2157	408	7	ct	ct	PROPN
inlawrev-2157	408	8	.	.	PUNCT
inlawrev-2157	408	9	mem	mem	PROPN
inlawrev-2157	408	10	.	.	PROPN
inlawrev-2157	408	11	1061	1061	NUM
inlawrev-2157	408	12	,	,	PUNCT
inlawrev-2157	408	13	1065	1065	NUM
inlawrev-2157	408	14	(	(	PUNCT
inlawrev-2157	408	15	1968	1968	NUM
inlawrev-2157	408	16	)	)	PUNCT
inlawrev-2157	408	17	.	.	PUNCT
inlawrev-2157	409	1	70lawrence	70lawrence	NOUN
inlawrev-2157	409	2	spruch	spruch	PROPN
inlawrev-2157	409	3	,	,	PUNCT
inlawrev-2157	409	4	20	20	NUM
inlawrev-2157	409	5	cch	cch	NOUN
inlawrev-2157	409	6	tax	tax	NOUN
inlawrev-2157	409	7	ct	ct	PROPN
inlawrev-2157	409	8	.	.	PUNCT
inlawrev-2157	409	9	mem	mem	ADJ
inlawrev-2157	409	10	.	.	X
inlawrev-2157	409	11	324	324	NUM
inlawrev-2157	409	12	,	,	PUNCT
inlawrev-2157	409	13	326	326	NUM
inlawrev-2157	409	14	(	(	PUNCT
inlawrev-2157	409	15	1961	1961	NUM
inlawrev-2157	409	16	)	)	PUNCT
inlawrev-2157	409	17	.	.	PUNCT
inlawrev-2157	410	1	71	71	NUM
inlawrev-2157	410	2	kenneth	kenneth	PROPN
inlawrev-2157	410	3	j.	j.	PROPN
inlawrev-2157	410	4	kopecky	kopecky	PROPN
inlawrev-2157	410	5	,	,	PUNCT
inlawrev-2157	410	6	27	27	NUM
inlawrev-2157	410	7	cch	cch	NOUN
inlawrev-2157	410	8	tax	tax	NOUN
inlawrev-2157	410	9	ct	ct	PROPN
inlawrev-2157	410	10	.	.	PUNCT
inlawrev-2157	410	11	mem	mem	PROPN
inlawrev-2157	410	12	.	.	PROPN
inlawrev-2157	410	13	1061	1061	NUM
inlawrev-2157	410	14	,	,	PUNCT
inlawrev-2157	410	15	1066	1066	NUM
inlawrev-2157	410	16	(	(	PUNCT
inlawrev-2157	410	17	1968	1968	NUM
inlawrev-2157	410	18	)	)	PUNCT
inlawrev-2157	410	19	;	;	PUNCT
inlawrev-2157	410	20	donald	donald	PROPN
inlawrev-2157	410	21	r.	r.	PROPN
inlawrev-2157	410	22	dibona	dibona	PROPN
inlawrev-2157	410	23	,	,	PUNCT
inlawrev-2157	410	24	27	27	NUM
inlawrev-2157	410	25	cch	cch	NOUN
inlawrev-2157	410	26	tax	tax	NOUN
inlawrev-2157	410	27	ct	ct	PROPN
inlawrev-2157	410	28	.	.	PUNCT
inlawrev-2157	410	29	mem	mem	PROPN
inlawrev-2157	410	30	.	.	X
inlawrev-2157	410	31	1055	1055	NUM
inlawrev-2157	410	32	,	,	PUNCT
inlawrev-2157	410	33	1060	1060	NUM
inlawrev-2157	410	34	(	(	PUNCT
inlawrev-2157	410	35	1968	1968	NUM
inlawrev-2157	410	36	)	)	PUNCT
inlawrev-2157	410	37	.	.	PUNCT
inlawrev-2157	411	1	72	72	NUM
inlawrev-2157	411	2	robert	robert	PROPN
inlawrev-2157	411	3	h.	h.	PROPN
inlawrev-2157	411	4	steiman	steiman	PROPN
inlawrev-2157	411	5	,	,	PUNCT
inlawrev-2157	411	6	56	56	NUM
inlawrev-2157	411	7	t.c	t.c	PROPN
inlawrev-2157	411	8	.	.	PROPN
inlawrev-2157	411	9	1350	1350	NUM
inlawrev-2157	411	10	,	,	PUNCT
inlawrev-2157	411	11	1356	1356	NUM
inlawrev-2157	411	12	(	(	PUNCT
inlawrev-2157	411	13	1971	1971	NUM
inlawrev-2157	411	14	)	)	PUNCT
inlawrev-2157	411	15	.	.	PUNCT
inlawrev-2157	412	1	766	766	NUM
inlawrev-2157	412	2	indiana	indiana	PROPN
inlawrev-2157	412	3	law	law	PROPN
inlawrev-2157	412	4	review	review	NOUN
inlawrev-2157	412	5	[	[	X
inlawrev-2157	412	6	vol	vol	NOUN
inlawrev-2157	412	7	.	.	PUNCT
inlawrev-2157	412	8	8:749	8:749	PROPN
inlawrev-2157	412	9	ered	ere	VERB
inlawrev-2157	412	10	unimportant	unimportant	ADJ
inlawrev-2157	412	11	in	in	ADP
inlawrev-2157	412	12	other	other	ADJ
inlawrev-2157	412	13	cases	case	NOUN
inlawrev-2157	412	14	.	.	PUNCT
inlawrev-2157	413	1	these	these	DET
inlawrev-2157	413	2	factors	factor	NOUN
inlawrev-2157	413	3	seem	seem	VERB
inlawrev-2157	413	4	to	to	PART
inlawrev-2157	413	5	make	make	VERB
inlawrev-2157	413	6	no	no	DET
inlawrev-2157	413	7	real	real	ADJ
inlawrev-2157	413	8	difference	difference	NOUN
inlawrev-2157	413	9	in	in	ADP
inlawrev-2157	413	10	the	the	DET
inlawrev-2157	413	11	outcome	outcome	NOUN
inlawrev-2157	413	12	of	of	ADP
inlawrev-2157	413	13	a	a	DET
inlawrev-2157	413	14	case	case	NOUN
inlawrev-2157	413	15	and	and	CCONJ
inlawrev-2157	413	16	are	be	AUX
inlawrev-2157	413	17	mentioned	mention	VERB
inlawrev-2157	413	18	by	by	ADP
inlawrev-2157	413	19	courts	court	NOUN
inlawrev-2157	413	20	only	only	ADV
inlawrev-2157	413	21	as	as	ADP
inlawrev-2157	413	22	additional	additional	ADJ
inlawrev-2157	413	23	support	support	NOUN
inlawrev-2157	413	24	for	for	ADP
inlawrev-2157	413	25	decisions	decision	NOUN
inlawrev-2157	413	26	against	against	ADP
inlawrev-2157	413	27	taxpayers	taxpayer	NOUN
inlawrev-2157	413	28	.	.	PUNCT
inlawrev-2157	414	1	these	these	DET
inlawrev-2157	414	2	practices	practice	NOUN
inlawrev-2157	414	3	include	include	VERB
inlawrev-2157	414	4	the	the	DET
inlawrev-2157	414	5	paying	paying	NOUN
inlawrev-2157	414	6	of	of	ADP
inlawrev-2157	414	7	assistantships	assistantship	NOUN
inlawrev-2157	414	8	through	through	ADP
inlawrev-2157	414	9	a	a	DET
inlawrev-2157	414	10	university	university	NOUN
inlawrev-2157	414	11	payroll	payroll	NOUN
inlawrev-2157	414	12	office	office	NOUN
inlawrev-2157	414	13	from	from	ADP
inlawrev-2157	414	14	general	general	ADJ
inlawrev-2157	414	15	funds	fund	NOUN
inlawrev-2157	414	16	,	,	PUNCT
inlawrev-2157	414	17	rather	rather	ADV
inlawrev-2157	414	18	than	than	ADP
inlawrev-2157	414	19	from	from	ADP
inlawrev-2157	414	20	earmarked	earmark	VERB
inlawrev-2157	414	21	funds	fund	NOUN
inlawrev-2157	414	22	.	.	PUNCT
inlawrev-2157	415	1	73	73	NUM
inlawrev-2157	415	2	income	income	NOUN
inlawrev-2157	415	3	tax	tax	NOUN
inlawrev-2157	415	4	withholding	withholding	NOUN
inlawrev-2157	415	5	is	be	AUX
inlawrev-2157	415	6	always	always	ADV
inlawrev-2157	415	7	mentioned	mention	VERB
inlawrev-2157	415	8	as	as	ADP
inlawrev-2157	415	9	a	a	DET
inlawrev-2157	415	10	factor	factor	NOUN
inlawrev-2157	415	11	supporting	support	VERB
inlawrev-2157	415	12	a	a	DET
inlawrev-2157	415	13	decision	decision	NOUN
inlawrev-2157	415	14	against	against	ADP
inlawrev-2157	415	15	the	the	DET
inlawrev-2157	415	16	taxpayer	taxpayer	NOUN
inlawrev-2157	415	17	.	.	PUNCT
inlawrev-2157	416	1	74	74	NUM
inlawrev-2157	417	1	furthermore	furthermore	ADV
inlawrev-2157	417	2	,	,	PUNCT
inlawrev-2157	417	3	graduate	graduate	NOUN
inlawrev-2157	417	4	assistants	assistant	NOUN
inlawrev-2157	417	5	often	often	ADV
inlawrev-2157	417	6	receive	receive	VERB
inlawrev-2157	417	7	fringe	fringe	NOUN
inlawrev-2157	417	8	benefits	benefit	NOUN
inlawrev-2157	417	9	,	,	PUNCT
inlawrev-2157	417	10	such	such	ADJ
inlawrev-2157	417	11	as	as	ADP
inlawrev-2157	417	12	sick	sick	ADJ
inlawrev-2157	417	13	leave	leave	NOUN
inlawrev-2157	417	14	,	,	PUNCT
inlawrev-2157	417	15	paid	pay	VERB
inlawrev-2157	417	16	vacations	vacation	NOUN
inlawrev-2157	417	17	,	,	PUNCT
inlawrev-2157	417	18	medical	medical	ADJ
inlawrev-2157	417	19	insurance	insurance	NOUN
inlawrev-2157	417	20	,	,	PUNCT
inlawrev-2157	417	21	or	or	CCONJ
inlawrev-2157	417	22	retirement	retirement	NOUN
inlawrev-2157	417	23	plans	plan	NOUN
inlawrev-2157	417	24	,	,	PUNCT
inlawrev-2157	417	25	which	which	PRON
inlawrev-2157	417	26	are	be	AUX
inlawrev-2157	417	27	similar	similar	ADJ
inlawrev-2157	417	28	to	to	ADP
inlawrev-2157	417	29	those	those	PRON
inlawrev-2157	417	30	given	give	VERB
inlawrev-2157	417	31	full	full	ADJ
inlawrev-2157	417	32	-	-	PUNCT
inlawrev-2157	417	33	time	time	NOUN
inlawrev-2157	417	34	faculty	faculty	NOUN
inlawrev-2157	417	35	members.75	members.75	NOUN
inlawrev-2157	417	36	the	the	PRON
inlawrev-2157	417	37	greater	great	ADJ
inlawrev-2157	417	38	the	the	DET
inlawrev-2157	417	39	similarity	similarity	NOUN
inlawrev-2157	417	40	between	between	ADP
inlawrev-2157	417	41	the	the	DET
inlawrev-2157	417	42	treatment	treatment	NOUN
inlawrev-2157	417	43	of	of	ADP
inlawrev-2157	417	44	students	student	NOUN
inlawrev-2157	417	45	and	and	CCONJ
inlawrev-2157	417	46	regular	regular	ADJ
inlawrev-2157	417	47	employees	employee	NOUN
inlawrev-2157	417	48	,	,	PUNCT
inlawrev-2157	417	49	the	the	PRON
inlawrev-2157	417	50	more	more	ADV
inlawrev-2157	417	51	likely	likely	ADJ
inlawrev-2157	417	52	it	it	PRON
inlawrev-2157	417	53	becomes	become	VERB
inlawrev-2157	417	54	that	that	SCONJ
inlawrev-2157	417	55	assistantship	assistantship	NOUN
inlawrev-2157	417	56	stipends	stipend	NOUN
inlawrev-2157	417	57	will	will	AUX
inlawrev-2157	417	58	be	be	AUX
inlawrev-2157	417	59	considered	consider	VERB
inlawrev-2157	417	60	compensation	compensation	NOUN
inlawrev-2157	417	61	.	.	PUNCT
inlawrev-2157	418	1	a	a	DET
inlawrev-2157	418	2	graduate	graduate	ADJ
inlawrev-2157	418	3	assistant	assistant	NOUN
inlawrev-2157	418	4	's	's	PART
inlawrev-2157	418	5	failure	failure	NOUN
inlawrev-2157	418	6	to	to	PART
inlawrev-2157	418	7	receive	receive	VERB
inlawrev-2157	418	8	fringe	fringe	NOUN
inlawrev-2157	418	9	benefits	benefit	NOUN
inlawrev-2157	418	10	,	,	PUNCT
inlawrev-2157	418	11	however	however	ADV
inlawrev-2157	418	12	,	,	PUNCT
inlawrev-2157	418	13	is	be	AUX
inlawrev-2157	418	14	not	not	PART
inlawrev-2157	418	15	in	in	ADP
inlawrev-2157	418	16	itself	itself	PRON
inlawrev-2157	418	17	sufficient	sufficient	ADJ
inlawrev-2157	418	18	to	to	PART
inlawrev-2157	418	19	show	show	VERB
inlawrev-2157	418	20	that	that	SCONJ
inlawrev-2157	418	21	the	the	DET
inlawrev-2157	418	22	grant	grant	NOUN
inlawrev-2157	418	23	is	be	AUX
inlawrev-2157	418	24	not	not	PART
inlawrev-2157	418	25	compensation	compensation	NOUN
inlawrev-2157	418	26	.	.	PUNCT
inlawrev-2157	419	1	76	76	NUM
inlawrev-2157	419	2	the	the	DET
inlawrev-2157	419	3	size	size	NOUN
inlawrev-2157	419	4	of	of	ADP
inlawrev-2157	419	5	payments	payment	NOUN
inlawrev-2157	419	6	received	receive	VERB
inlawrev-2157	419	7	under	under	ADP
inlawrev-2157	419	8	graduate	graduate	NOUN
inlawrev-2157	419	9	assistantship	assistantship	NOUN
inlawrev-2157	419	10	grants	grant	NOUN
inlawrev-2157	419	11	is	be	AUX
inlawrev-2157	419	12	subject	subject	ADJ
inlawrev-2157	419	13	to	to	ADP
inlawrev-2157	419	14	paradoxical	paradoxical	ADJ
inlawrev-2157	419	15	judicial	judicial	ADJ
inlawrev-2157	419	16	analysis	analysis	NOUN
inlawrev-2157	419	17	.	.	PUNCT
inlawrev-2157	420	1	if	if	SCONJ
inlawrev-2157	420	2	the	the	DET
inlawrev-2157	420	3	amount	amount	NOUN
inlawrev-2157	420	4	received	receive	VERB
inlawrev-2157	420	5	is	be	AUX
inlawrev-2157	420	6	large	large	ADJ
inlawrev-2157	420	7	relative	relative	ADJ
inlawrev-2157	420	8	to	to	ADP
inlawrev-2157	420	9	amounts	amount	NOUN
inlawrev-2157	420	10	generally	generally	ADV
inlawrev-2157	420	11	paid	pay	VERB
inlawrev-2157	420	12	as	as	ADP
inlawrev-2157	420	13	scholarships	scholarship	NOUN
inlawrev-2157	420	14	and	and	CCONJ
inlawrev-2157	420	15	if	if	SCONJ
inlawrev-2157	420	16	it	it	PRON
inlawrev-2157	420	17	approximates	approximate	VERB
inlawrev-2157	420	18	salaries	salary	NOUN
inlawrev-2157	420	19	paid	pay	VERB
inlawrev-2157	420	20	for	for	ADP
inlawrev-2157	420	21	the	the	DET
inlawrev-2157	420	22	same	same	ADJ
inlawrev-2157	420	23	work	work	NOUN
inlawrev-2157	420	24	,	,	PUNCT
inlawrev-2157	420	25	the	the	DET
inlawrev-2157	420	26	stipend	stipend	NOUN
inlawrev-2157	420	27	may	may	AUX
inlawrev-2157	420	28	be	be	AUX
inlawrev-2157	420	29	considered	consider	VERB
inlawrev-2157	420	30	compensation	compensation	NOUN
inlawrev-2157	420	31	.	.	PUNCT
inlawrev-2157	421	1	77	77	NUM
inlawrev-2157	421	2	on	on	ADP
inlawrev-2157	421	3	the	the	DET
inlawrev-2157	421	4	other	other	ADJ
inlawrev-2157	421	5	hand	hand	NOUN
inlawrev-2157	421	6	,	,	PUNCT
inlawrev-2157	421	7	if	if	SCONJ
inlawrev-2157	421	8	an	an	DET
inlawrev-2157	421	9	amount	amount	NOUN
inlawrev-2157	421	10	is	be	AUX
inlawrev-2157	421	11	smaller	small	ADJ
inlawrev-2157	421	12	than	than	ADP
inlawrev-2157	421	13	that	that	PRON
inlawrev-2157	421	14	paid	pay	VERB
inlawrev-2157	421	15	regular	regular	ADJ
inlawrev-2157	421	16	employees	employee	NOUN
inlawrev-2157	421	17	,	,	PUNCT
inlawrev-2157	421	18	the	the	DET
inlawrev-2157	421	19	stipend	stipend	NOUN
inlawrev-2157	421	20	also	also	ADV
inlawrev-2157	421	21	may	may	AUX
inlawrev-2157	421	22	be	be	AUX
inlawrev-2157	421	23	compensation	compensation	NOUN
inlawrev-2157	421	24	on	on	ADP
inlawrev-2157	421	25	a	a	DET
inlawrev-2157	421	26	theory	theory	NOUN
inlawrev-2157	421	27	that	that	SCONJ
inlawrev-2157	421	28	a	a	DET
inlawrev-2157	421	29	benefit	benefit	NOUN
inlawrev-2157	421	30	flows	flow	VERB
inlawrev-2157	421	31	to	to	ADP
inlawrev-2157	421	32	the	the	DET
inlawrev-2157	421	33	university	university	NOUN
inlawrev-2157	421	34	since	since	SCONJ
inlawrev-2157	421	35	it	it	PRON
inlawrev-2157	421	36	would	would	AUX
inlawrev-2157	421	37	have	have	AUX
inlawrev-2157	421	38	had	have	VERB
inlawrev-2157	421	39	to	to	PART
inlawrev-2157	421	40	hire	hire	VERB
inlawrev-2157	421	41	employees	employee	NOUN
inlawrev-2157	421	42	at	at	ADP
inlawrev-2157	421	43	higher	high	ADJ
inlawrev-2157	421	44	salaries	salary	NOUN
inlawrev-2157	421	45	if	if	SCONJ
inlawrev-2157	421	46	no	no	DET
inlawrev-2157	421	47	graduate	graduate	NOUN
inlawrev-2157	421	48	assistants	assistant	NOUN
inlawrev-2157	421	49	were	be	AUX
inlawrev-2157	421	50	available	available	ADJ
inlawrev-2157	421	51	.	.	PUNCT
inlawrev-2157	422	1	78	78	NUM
inlawrev-2157	422	2	in	in	ADP
inlawrev-2157	422	3	one	one	NUM
inlawrev-2157	422	4	decision	decision	NOUN
inlawrev-2157	422	5	,	,	PUNCT
inlawrev-2157	422	6	an	an	DET
inlawrev-2157	422	7	assistantship	assistantship	NOUN
inlawrev-2157	422	8	stipend	stipend	NOUN
inlawrev-2157	422	9	greater	great	ADJ
inlawrev-2157	422	10	than	than	ADP
inlawrev-2157	422	11	the	the	DET
inlawrev-2157	422	12	amount	amount	NOUN
inlawrev-2157	422	13	ordinarily	ordinarily	ADV
inlawrev-2157	422	14	paid	pay	VERB
inlawrev-2157	422	15	as	as	SCONJ
inlawrev-2157	422	16	employee	employee	NOUN
inlawrev-2157	422	17	wages	wage	NOUN
inlawrev-2157	422	18	was	be	AUX
inlawrev-2157	422	19	held	hold	VERB
inlawrev-2157	422	20	to	to	PART
inlawrev-2157	422	21	be	be	AUX
inlawrev-2157	422	22	a	a	DET
inlawrev-2157	422	23	scholarship	scholarship	NOUN
inlawrev-2157	422	24	since	since	SCONJ
inlawrev-2157	422	25	it	it	PRON
inlawrev-2157	422	26	was	be	AUX
inlawrev-2157	422	27	apparent	apparent	ADJ
inlawrev-2157	422	28	that	that	SCONJ
inlawrev-2157	422	29	if	if	SCONJ
inlawrev-2157	422	30	the	the	DET
inlawrev-2157	422	31	objective	objective	NOUN
inlawrev-2157	422	32	of	of	ADP
inlawrev-2157	422	33	the	the	DET
inlawrev-2157	422	34	university	university	NOUN
inlawrev-2157	422	35	had	have	AUX
inlawrev-2157	422	36	been	be	AUX
inlawrev-2157	422	37	to	to	PART
inlawrev-2157	422	38	relieve	relieve	VERB
inlawrev-2157	422	39	73see	73see	PROPN
inlawrev-2157	422	40	,	,	PUNCT
inlawrev-2157	422	41	e.g.	e.g.	ADV
inlawrev-2157	422	42	,	,	PUNCT
inlawrev-2157	422	43	robert	robert	PROPN
inlawrev-2157	422	44	h.	h.	PROPN
inlawrev-2157	422	45	steiman	steiman	PROPN
inlawrev-2157	422	46	,	,	PUNCT
inlawrev-2157	422	47	56	56	NUM
inlawrev-2157	422	48	t.c	t.c	PROPN
inlawrev-2157	422	49	.	.	PROPN
inlawrev-2157	422	50	1350	1350	NUM
inlawrev-2157	422	51	(	(	PUNCT
inlawrev-2157	422	52	1971	1971	NUM
inlawrev-2157	422	53	)	)	PUNCT
inlawrev-2157	422	54	(	(	PUNCT
inlawrev-2157	422	55	excludable	excludable	ADJ
inlawrev-2157	422	56	scholarship	scholarship	NOUN
inlawrev-2157	422	57	)	)	PUNCT
inlawrev-2157	422	58	;	;	PUNCT
inlawrev-2157	422	59	kenneth	kenneth	PROPN
inlawrev-2157	422	60	j.	j.	PROPN
inlawrev-2157	422	61	kopecky	kopecky	PROPN
inlawrev-2157	422	62	,	,	PUNCT
inlawrev-2157	422	63	27	27	NUM
inlawrev-2157	422	64	cch	cch	NOUN
inlawrev-2157	422	65	tax	tax	NOUN
inlawrev-2157	422	66	ct	ct	PROPN
inlawrev-2157	422	67	.	.	PUNCT
inlawrev-2157	422	68	mem	mem	PROPN
inlawrev-2157	422	69	.	.	PUNCT
inlawrev-2157	422	70	1061	1061	NUM
inlawrev-2157	422	71	(	(	PUNCT
inlawrev-2157	422	72	1968	1968	NUM
inlawrev-2157	422	73	)	)	PUNCT
inlawrev-2157	422	74	(	(	PUNCT
inlawrev-2157	422	75	taxable	taxable	ADJ
inlawrev-2157	422	76	compensation	compensation	NOUN
inlawrev-2157	422	77	)	)	PUNCT
inlawrev-2157	422	78	;	;	PUNCT
inlawrev-2157	422	79	lawrence	lawrence	PROPN
inlawrev-2157	422	80	spruch	spruch	PROPN
inlawrev-2157	422	81	,	,	PUNCT
inlawrev-2157	422	82	20	20	NUM
inlawrev-2157	422	83	cch	cch	NOUN
inlawrev-2157	422	84	tax	tax	NOUN
inlawrev-2157	422	85	ct	ct	PROPN
inlawrev-2157	422	86	.	.	PUNCT
inlawrev-2157	422	87	mem	mem	ADJ
inlawrev-2157	422	88	.	.	PUNCT
inlawrev-2157	423	1	324	324	NUM
inlawrev-2157	423	2	(	(	PUNCT
inlawrev-2157	423	3	1961	1961	NUM
inlawrev-2157	423	4	)	)	PUNCT
inlawrev-2157	423	5	(	(	PUNCT
inlawrev-2157	423	6	excludable	excludable	ADJ
inlawrev-2157	423	7	scholarship	scholarship	NOUN
inlawrev-2157	423	8	)	)	PUNCT
inlawrev-2157	423	9	.	.	PUNCT
inlawrev-2157	424	1	74see	74see	NOUN
inlawrev-2157	424	2	,	,	PUNCT
inlawrev-2157	424	3	e.g.	e.g.	ADV
inlawrev-2157	424	4	,	,	PUNCT
inlawrev-2157	424	5	stephen	stephen	PROPN
inlawrev-2157	424	6	l.	l.	PROPN
inlawrev-2157	424	7	zolnay	zolnay	PROPN
inlawrev-2157	424	8	,	,	PUNCT
inlawrev-2157	424	9	49	49	NUM
inlawrev-2157	424	10	t.c	t.c	PROPN
inlawrev-2157	424	11	.	.	PROPN
inlawrev-2157	424	12	389	389	NUM
inlawrev-2157	424	13	(	(	PUNCT
inlawrev-2157	424	14	1968	1968	NUM
inlawrev-2157	424	15	)	)	PUNCT
inlawrev-2157	424	16	.	.	PUNCT
inlawrev-2157	425	1	the	the	DET
inlawrev-2157	425	2	importance	importance	NOUN
inlawrev-2157	425	3	of	of	ADP
inlawrev-2157	425	4	this	this	DET
inlawrev-2157	425	5	factor	factor	NOUN
inlawrev-2157	425	6	has	have	AUX
inlawrev-2157	425	7	been	be	AUX
inlawrev-2157	425	8	minimized	minimize	VERB
inlawrev-2157	425	9	,	,	PUNCT
inlawrev-2157	425	10	however	however	ADV
inlawrev-2157	425	11	,	,	PUNCT
inlawrev-2157	425	12	by	by	ADP
inlawrev-2157	425	13	judicial	judicial	ADJ
inlawrev-2157	425	14	recognition	recognition	NOUN
inlawrev-2157	425	15	that	that	SCONJ
inlawrev-2157	425	16	a	a	DET
inlawrev-2157	425	17	university	university	NOUN
inlawrev-2157	425	18	may	may	AUX
inlawrev-2157	425	19	withhold	withhold	VERB
inlawrev-2157	425	20	tax	tax	NOUN
inlawrev-2157	425	21	solely	solely	ADV
inlawrev-2157	425	22	to	to	PART
inlawrev-2157	425	23	protect	protect	VERB
inlawrev-2157	425	24	itself	itself	PRON
inlawrev-2157	425	25	from	from	ADP
inlawrev-2157	425	26	a	a	DET
inlawrev-2157	425	27	possible	possible	ADJ
inlawrev-2157	425	28	penalty	penalty	NOUN
inlawrev-2157	425	29	for	for	ADP
inlawrev-2157	425	30	failure	failure	NOUN
inlawrev-2157	425	31	to	to	PART
inlawrev-2157	425	32	perform	perform	VERB
inlawrev-2157	425	33	a	a	DET
inlawrev-2157	425	34	duty	duty	NOUN
inlawrev-2157	425	35	in	in	ADP
inlawrev-2157	425	36	an	an	DET
inlawrev-2157	425	37	area	area	NOUN
inlawrev-2157	425	38	in	in	ADP
inlawrev-2157	425	39	which	which	PRON
inlawrev-2157	425	40	the	the	DET
inlawrev-2157	425	41	law	law	NOUN
inlawrev-2157	425	42	is	be	AUX
inlawrev-2157	425	43	not	not	PART
inlawrev-2157	425	44	clearly	clearly	ADV
inlawrev-2157	425	45	defined	define	VERB
inlawrev-2157	425	46	.	.	PUNCT
inlawrev-2157	426	1	robert	robert	PROPN
inlawrev-2157	426	2	h.	h.	PROPN
inlawrev-2157	426	3	steiman	steiman	PROPN
inlawrev-2157	426	4	,	,	PUNCT
inlawrev-2157	426	5	56	56	NUM
inlawrev-2157	426	6	t.c	t.c	PROPN
inlawrev-2157	426	7	.	.	PROPN
inlawrev-2157	426	8	1350	1350	NUM
inlawrev-2157	426	9	,	,	PUNCT
inlawrev-2157	426	10	1357	1357	NUM
inlawrev-2157	426	11	(	(	PUNCT
inlawrev-2157	426	12	1971	1971	NUM
inlawrev-2157	426	13	)	)	PUNCT
inlawrev-2157	426	14	;	;	PUNCT
inlawrev-2157	426	15	chandler	chandler	PROPN
inlawrev-2157	426	16	p.	p.	PROPN
inlawrev-2157	426	17	bhalla	bhalla	PROPN
inlawrev-2157	426	18	,	,	PUNCT
inlawrev-2157	426	19	35	35	NUM
inlawrev-2157	426	20	t.c	t.c	PROPN
inlawrev-2157	426	21	.	.	PROPN
inlawrev-2157	426	22	13	13	NUM
inlawrev-2157	426	23	,	,	PUNCT
inlawrev-2157	426	24	17	17	NUM
inlawrev-2157	426	25	(	(	PUNCT
inlawrev-2157	426	26	1960	1960	NUM
inlawrev-2157	426	27	)	)	PUNCT
inlawrev-2157	426	28	.	.	PUNCT
inlawrev-2157	427	1	75see	75see	ADJ
inlawrev-2157	427	2	,	,	PUNCT
inlawrev-2157	427	3	e.g.	e.g.	ADV
inlawrev-2157	427	4	,	,	PUNCT
inlawrev-2157	427	5	robert	robert	PROPN
inlawrev-2157	427	6	h.	h.	PROPN
inlawrev-2157	427	7	steiman	steiman	PROPN
inlawrev-2157	427	8	,	,	PUNCT
inlawrev-2157	427	9	56	56	NUM
inlawrev-2157	427	10	t.c	t.c	PROPN
inlawrev-2157	427	11	.	.	PROPN
inlawrev-2157	427	12	1350	1350	NUM
inlawrev-2157	427	13	(	(	PUNCT
inlawrev-2157	427	14	1971	1971	NUM
inlawrev-2157	427	15	)	)	PUNCT
inlawrev-2157	427	16	(	(	PUNCT
inlawrev-2157	427	17	excludable	excludable	ADJ
inlawrev-2157	427	18	scholarship	scholarship	NOUN
inlawrev-2157	427	19	)	)	PUNCT
inlawrev-2157	427	20	;	;	PUNCT
inlawrev-2157	427	21	stephen	stephen	PROPN
inlawrev-2157	427	22	l.	l.	PROPN
inlawrev-2157	427	23	zolnay	zolnay	PROPN
inlawrev-2157	427	24	,	,	PUNCT
inlawrev-2157	427	25	49	49	NUM
inlawrev-2157	427	26	t.c	t.c	PROPN
inlawrev-2157	427	27	.	.	PROPN
inlawrev-2157	427	28	389	389	NUM
inlawrev-2157	427	29	(	(	PUNCT
inlawrev-2157	427	30	1968	1968	NUM
inlawrev-2157	427	31	)	)	PUNCT
inlawrev-2157	427	32	(	(	PUNCT
inlawrev-2157	427	33	taxable	taxable	ADJ
inlawrev-2157	427	34	compensation	compensation	NOUN
inlawrev-2157	427	35	)	)	PUNCT
inlawrev-2157	427	36	.	.	PUNCT
inlawrev-2157	427	37	76kenneth	76kenneth	PROPN
inlawrev-2157	428	1	j.	j.	PROPN
inlawrev-2157	428	2	kopecky	kopecky	PROPN
inlawrev-2157	428	3	,	,	PUNCT
inlawrev-2157	428	4	27	27	NUM
inlawrev-2157	428	5	cch	cch	NOUN
inlawrev-2157	428	6	tax	tax	NOUN
inlawrev-2157	428	7	ct	ct	PROPN
inlawrev-2157	428	8	.	.	PUNCT
inlawrev-2157	428	9	mem	mem	PROPN
inlawrev-2157	428	10	.	.	PROPN
inlawrev-2157	428	11	1061	1061	NUM
inlawrev-2157	428	12	,	,	PUNCT
inlawrev-2157	428	13	1065	1065	NUM
inlawrev-2157	428	14	-	-	SYM
inlawrev-2157	428	15	66	66	NUM
inlawrev-2157	428	16	(	(	PUNCT
inlawrev-2157	428	17	1968	1968	NUM
inlawrev-2157	428	18	)	)	PUNCT
inlawrev-2157	428	19	.	.	PUNCT
inlawrev-2157	429	1	77stephen	77stephen	PUNCT
inlawrev-2157	429	2	l.	l.	PROPN
inlawrev-2157	429	3	zolnay	zolnay	PROPN
inlawrev-2157	429	4	,	,	PUNCT
inlawrev-2157	429	5	49	49	NUM
inlawrev-2157	429	6	t.c	t.c	PROPN
inlawrev-2157	429	7	.	.	PROPN
inlawrev-2157	429	8	389	389	NUM
inlawrev-2157	429	9	,	,	PUNCT
inlawrev-2157	429	10	398	398	NUM
inlawrev-2157	429	11	(	(	PUNCT
inlawrev-2157	429	12	1968	1968	NUM
inlawrev-2157	429	13	)	)	PUNCT
inlawrev-2157	429	14	.	.	PUNCT
inlawrev-2157	430	1	78edward	78edward	NUM
inlawrev-2157	430	2	a.	a.	PROPN
inlawrev-2157	430	3	jamieson	jamieson	PROPN
inlawrev-2157	430	4	,	,	PUNCT
inlawrev-2157	430	5	51	51	NUM
inlawrev-2157	430	6	t.c	t.c	PROPN
inlawrev-2157	430	7	.	.	PROPN
inlawrev-2157	430	8	635	635	NUM
inlawrev-2157	430	9	,	,	PUNCT
inlawrev-2157	430	10	639	639	NUM
inlawrev-2157	430	11	(	(	PUNCT
inlawrev-2157	430	12	1969	1969	NUM
inlawrev-2157	430	13	)	)	PUNCT
inlawrev-2157	430	14	.	.	PUNCT
inlawrev-2157	431	1	the	the	DET
inlawrev-2157	431	2	treasury	treasury	PROPN
inlawrev-2157	431	3	regulations	regulation	NOUN
inlawrev-2157	431	4	indicate	indicate	VERB
inlawrev-2157	431	5	that	that	SCONJ
inlawrev-2157	431	6	where	where	SCONJ
inlawrev-2157	431	7	payment	payment	NOUN
inlawrev-2157	431	8	is	be	AUX
inlawrev-2157	431	9	received	receive	VERB
inlawrev-2157	431	10	for	for	ADP
inlawrev-2157	431	11	services	service	NOUN
inlawrev-2157	431	12	,	,	PUNCT
inlawrev-2157	431	13	only	only	ADV
inlawrev-2157	431	14	the	the	DET
inlawrev-2157	431	15	portion	portion	NOUN
inlawrev-2157	431	16	of	of	ADP
inlawrev-2157	431	17	the	the	DET
inlawrev-2157	431	18	grant	grant	NOUN
inlawrev-2157	431	19	in	in	ADP
inlawrev-2157	431	20	excess	excess	NOUN
inlawrev-2157	431	21	of	of	ADP
inlawrev-2157	431	22	the	the	DET
inlawrev-2157	431	23	rate	rate	NOUN
inlawrev-2157	431	24	of	of	ADP
inlawrev-2157	431	25	compensation	compensation	NOUN
inlawrev-2157	431	26	ordinarily	ordinarily	ADV
inlawrev-2157	431	27	paid	pay	VERB
inlawrev-2157	431	28	for	for	ADP
inlawrev-2157	431	29	similar	similar	ADJ
inlawrev-2157	431	30	services	service	NOUN
inlawrev-2157	431	31	is	be	AUX
inlawrev-2157	431	32	excluded	exclude	VERB
inlawrev-2157	431	33	as	as	ADP
inlawrev-2157	431	34	a	a	DET
inlawrev-2157	431	35	scholarship	scholarship	NOUN
inlawrev-2157	431	36	.	.	PUNCT
inlawrev-2157	432	1	treas	treas	PROPN
inlawrev-2157	432	2	.	.	PUNCT
inlawrev-2157	433	1	reg	reg	PROPN
inlawrev-2157	433	2	.	.	PUNCT
inlawrev-2157	434	1	§	§	NOUN
inlawrev-2157	434	2	1.117	1.117	NUM
inlawrev-2157	434	3	-	-	SYM
inlawrev-2157	434	4	2	2	NUM
inlawrev-2157	434	5	(	(	PUNCT
inlawrev-2157	434	6	a	a	NOUN
inlawrev-2157	434	7	)	)	PUNCT
inlawrev-2157	434	8	(	(	PUNCT
inlawrev-2157	434	9	1956	1956	NUM
inlawrev-2157	434	10	)	)	PUNCT
inlawrev-2157	434	11	.	.	PUNCT
inlawrev-2157	435	1	however	however	ADV
inlawrev-2157	435	2	,	,	PUNCT
inlawrev-2157	435	3	this	this	DET
inlawrev-2157	435	4	allocation	allocation	NOUN
inlawrev-2157	435	5	has	have	AUX
inlawrev-2157	435	6	not	not	PART
inlawrev-2157	435	7	been	be	AUX
inlawrev-2157	435	8	allowed	allow	VERB
inlawrev-2157	435	9	by	by	ADP
inlawrev-2157	435	10	the	the	DET
inlawrev-2157	435	11	courts	court	NOUN
inlawrev-2157	435	12	,	,	PUNCT
inlawrev-2157	435	13	and	and	CCONJ
inlawrev-2157	435	14	the	the	DET
inlawrev-2157	435	15	entire	entire	ADJ
inlawrev-2157	435	16	payment	payment	NOUN
inlawrev-2157	435	17	has	have	AUX
inlawrev-2157	435	18	been	be	AUX
inlawrev-2157	435	19	considered	consider	VERB
inlawrev-2157	435	20	to	to	PART
inlawrev-2157	435	21	be	be	AUX
inlawrev-2157	435	22	compensation	compensation	NOUN
inlawrev-2157	435	23	.	.	PUNCT
inlawrev-2157	436	1	elmer	elmer	PROPN
inlawrev-2157	436	2	l.	l.	PROPN
inlawrev-2157	436	3	reese	reese	PROPN
inlawrev-2157	436	4	,	,	PUNCT
inlawrev-2157	436	5	45	45	NUM
inlawrev-2157	436	6	t.c	t.c	PROPN
inlawrev-2157	436	7	.	.	PROPN
inlawrev-2157	436	8	407	407	NUM
inlawrev-2157	436	9	(	(	PUNCT
inlawrev-2157	436	10	1966	1966	NUM
inlawrev-2157	436	11	)	)	PUNCT
inlawrev-2157	436	12	.	.	PUNCT
inlawrev-2157	437	1	1075	1075	NUM
inlawrev-2157	437	2	]	]	PUNCT
inlawrev-2157	437	3	taxation	taxation	NOUN
inlawrev-2157	437	4	of	of	ADP
inlawrev-2157	437	5	scholarships	scholarship	NOUN
inlawrev-2157	437	6	767	767	NUM
inlawrev-2157	437	7	the	the	DET
inlawrev-2157	437	8	faculty	faculty	NOUN
inlawrev-2157	437	9	,	,	PUNCT
inlawrev-2157	437	10	part	part	ADJ
inlawrev-2157	437	11	-	-	PUNCT
inlawrev-2157	437	12	time	time	NOUN
inlawrev-2157	437	13	instructors	instructor	NOUN
inlawrev-2157	437	14	could	could	AUX
inlawrev-2157	437	15	have	have	AUX
inlawrev-2157	437	16	been	be	AUX
inlawrev-2157	437	17	hired	hire	VERB
inlawrev-2157	437	18	at	at	ADP
inlawrev-2157	437	19	lower	low	ADJ
inlawrev-2157	437	20	salaries	salary	NOUN
inlawrev-2157	437	21	.	.	PUNCT
inlawrev-2157	438	1	79	79	NUM
inlawrev-2157	438	2	in	in	ADP
inlawrev-2157	438	3	summary	summary	NOUN
inlawrev-2157	438	4	,	,	PUNCT
inlawrev-2157	438	5	research	research	NOUN
inlawrev-2157	438	6	assistantships	assistantship	NOUN
inlawrev-2157	438	7	paid	pay	VERB
inlawrev-2157	438	8	to	to	PART
inlawrev-2157	438	9	graduate	graduate	VERB
inlawrev-2157	438	10	students	student	NOUN
inlawrev-2157	438	11	by	by	ADP
inlawrev-2157	438	12	the	the	DET
inlawrev-2157	438	13	university	university	NOUN
inlawrev-2157	438	14	in	in	ADP
inlawrev-2157	438	15	which	which	PRON
inlawrev-2157	438	16	the	the	DET
inlawrev-2157	438	17	students	student	NOUN
inlawrev-2157	438	18	are	be	AUX
inlawrev-2157	438	19	enrolled	enrol	VERB
inlawrev-2157	438	20	are	be	AUX
inlawrev-2157	438	21	scholarships	scholarship	NOUN
inlawrev-2157	438	22	and	and	CCONJ
inlawrev-2157	438	23	excludable	excludable	ADJ
inlawrev-2157	438	24	from	from	ADP
inlawrev-2157	438	25	gross	gross	ADJ
inlawrev-2157	438	26	income	income	NOUN
inlawrev-2157	438	27	if	if	SCONJ
inlawrev-2157	438	28	the	the	DET
inlawrev-2157	438	29	following	follow	VERB
inlawrev-2157	438	30	conditions	condition	NOUN
inlawrev-2157	438	31	are	be	AUX
inlawrev-2157	438	32	satisfied	satisfied	ADJ
inlawrev-2157	438	33	:	:	PUNCT
inlawrev-2157	438	34	(	(	PUNCT
inlawrev-2157	438	35	1	1	X
inlawrev-2157	438	36	)	)	PUNCT
inlawrev-2157	438	37	equivalent	equivalent	ADJ
inlawrev-2157	438	38	research	research	NOUN
inlawrev-2157	438	39	work	work	NOUN
inlawrev-2157	438	40	is	be	AUX
inlawrev-2157	438	41	required	require	VERB
inlawrev-2157	438	42	of	of	ADP
inlawrev-2157	438	43	all	all	DET
inlawrev-2157	438	44	degree	degree	NOUN
inlawrev-2157	438	45	candidates	candidate	NOUN
inlawrev-2157	438	46	regardless	regardless	ADV
inlawrev-2157	438	47	of	of	ADP
inlawrev-2157	438	48	whether	whether	SCONJ
inlawrev-2157	438	49	these	these	DET
inlawrev-2157	438	50	students	student	NOUN
inlawrev-2157	438	51	receive	receive	VERB
inlawrev-2157	438	52	assistantships	assistantship	NOUN
inlawrev-2157	438	53	,	,	PUNCT
inlawrev-2157	438	54	(	(	PUNCT
inlawrev-2157	438	55	2	2	X
inlawrev-2157	438	56	)	)	PUNCT
inlawrev-2157	438	57	academic	academic	ADJ
inlawrev-2157	438	58	credit	credit	NOUN
inlawrev-2157	438	59	is	be	AUX
inlawrev-2157	438	60	given	give	VERB
inlawrev-2157	438	61	for	for	SCONJ
inlawrev-2157	438	62	the	the	DET
inlawrev-2157	438	63	research	research	NOUN
inlawrev-2157	438	64	performed	perform	VERB
inlawrev-2157	438	65	,	,	PUNCT
inlawrev-2157	438	66	(	(	PUNCT
inlawrev-2157	438	67	3	3	X
inlawrev-2157	438	68	)	)	PUNCT
inlawrev-2157	438	69	the	the	DET
inlawrev-2157	438	70	type	type	NOUN
inlawrev-2157	438	71	of	of	ADP
inlawrev-2157	438	72	supervision	supervision	NOUN
inlawrev-2157	438	73	of	of	ADP
inlawrev-2157	438	74	the	the	DET
inlawrev-2157	438	75	student	student	NOUN
inlawrev-2157	438	76	's	's	PART
inlawrev-2157	438	77	activities	activity	NOUN
inlawrev-2157	438	78	indicates	indicate	VERB
inlawrev-2157	438	79	a	a	DET
inlawrev-2157	438	80	learning	learning	NOUN
inlawrev-2157	438	81	experience	experience	NOUN
inlawrev-2157	438	82	,	,	PUNCT
inlawrev-2157	438	83	and	and	CCONJ
inlawrev-2157	438	84	the	the	DET
inlawrev-2157	438	85	research	research	NOUN
inlawrev-2157	438	86	projects	project	NOUN
inlawrev-2157	438	87	assigned	assign	VERB
inlawrev-2157	438	88	correspond	correspond	ADV
inlawrev-2157	438	89	to	to	ADP
inlawrev-2157	438	90	the	the	DET
inlawrev-2157	438	91	student	student	NOUN
inlawrev-2157	438	92	's	's	PART
inlawrev-2157	438	93	field	field	NOUN
inlawrev-2157	438	94	of	of	ADP
inlawrev-2157	438	95	interest	interest	NOUN
inlawrev-2157	438	96	and	and	CCONJ
inlawrev-2157	438	97	educational	educational	ADJ
inlawrev-2157	438	98	objectives	objective	NOUN
inlawrev-2157	438	99	,	,	PUNCT
inlawrev-2157	438	100	and	and	CCONJ
inlawrev-2157	438	101	(	(	PUNCT
inlawrev-2157	438	102	4	4	X
inlawrev-2157	438	103	)	)	PUNCT
inlawrev-2157	438	104	the	the	DET
inlawrev-2157	438	105	research	research	NOUN
inlawrev-2157	438	106	performed	perform	VERB
inlawrev-2157	438	107	is	be	AUX
inlawrev-2157	438	108	utilized	utilize	VERB
inlawrev-2157	438	109	by	by	ADP
inlawrev-2157	438	110	the	the	DET
inlawrev-2157	438	111	students	student	NOUN
inlawrev-2157	438	112	in	in	ADP
inlawrev-2157	438	113	their	their	PRON
inlawrev-2157	438	114	theses	thesis	NOUN
inlawrev-2157	438	115	.	.	PUNCT
inlawrev-2157	439	1	the	the	DET
inlawrev-2157	439	2	number	number	NOUN
inlawrev-2157	439	3	of	of	ADP
inlawrev-2157	439	4	working	work	VERB
inlawrev-2157	439	5	hours	hour	NOUN
inlawrev-2157	439	6	required	require	VERB
inlawrev-2157	439	7	,	,	PUNCT
inlawrev-2157	439	8	the	the	DET
inlawrev-2157	439	9	role	role	NOUN
inlawrev-2157	439	10	of	of	ADP
inlawrev-2157	439	11	financial	financial	ADJ
inlawrev-2157	439	12	need	need	NOUN
inlawrev-2157	439	13	in	in	ADP
inlawrev-2157	439	14	selecting	select	VERB
inlawrev-2157	439	15	grant	grant	NOUN
inlawrev-2157	439	16	recipients	recipient	NOUN
inlawrev-2157	439	17	,	,	PUNCT
inlawrev-2157	439	18	the	the	DET
inlawrev-2157	439	19	amount	amount	NOUN
inlawrev-2157	439	20	of	of	ADP
inlawrev-2157	439	21	the	the	DET
inlawrev-2157	439	22	stipend	stipend	NOUN
inlawrev-2157	439	23	,	,	PUNCT
inlawrev-2157	439	24	the	the	DET
inlawrev-2157	439	25	withholding	withholding	NOUN
inlawrev-2157	439	26	of	of	ADP
inlawrev-2157	439	27	income	income	NOUN
inlawrev-2157	439	28	tax	tax	NOUN
inlawrev-2157	439	29	from	from	ADP
inlawrev-2157	439	30	the	the	DET
inlawrev-2157	439	31	stipend	stipend	NOUN
inlawrev-2157	439	32	,	,	PUNCT
inlawrev-2157	439	33	and	and	CCONJ
inlawrev-2157	439	34	the	the	DET
inlawrev-2157	439	35	receipt	receipt	NOUN
inlawrev-2157	439	36	of	of	ADP
inlawrev-2157	439	37	fringe	fringe	NOUN
inlawrev-2157	439	38	benefits	benefit	NOUN
inlawrev-2157	439	39	by	by	ADP
inlawrev-2157	439	40	research	research	NOUN
inlawrev-2157	439	41	assistants	assistant	NOUN
inlawrev-2157	439	42	are	be	AUX
inlawrev-2157	439	43	factors	factor	NOUN
inlawrev-2157	439	44	to	to	PART
inlawrev-2157	439	45	be	be	AUX
inlawrev-2157	439	46	considered	consider	VERB
inlawrev-2157	439	47	in	in	ADP
inlawrev-2157	439	48	determining	determine	VERB
inlawrev-2157	439	49	whether	whether	SCONJ
inlawrev-2157	439	50	a	a	DET
inlawrev-2157	439	51	grant	grant	NOUN
inlawrev-2157	439	52	possesses	possess	VERB
inlawrev-2157	439	53	the	the	DET
inlawrev-2157	439	54	normal	normal	ADJ
inlawrev-2157	439	55	characteristics	characteristic	NOUN
inlawrev-2157	439	56	of	of	ADP
inlawrev-2157	439	57	a	a	DET
inlawrev-2157	439	58	scholarship	scholarship	NOUN
inlawrev-2157	439	59	or	or	CCONJ
inlawrev-2157	439	60	is	be	AUX
inlawrev-2157	439	61	compensation	compensation	NOUN
inlawrev-2157	439	62	.	.	PUNCT
inlawrev-2157	440	1	however	however	ADV
inlawrev-2157	440	2	,	,	PUNCT
inlawrev-2157	440	3	these	these	DET
inlawrev-2157	440	4	factors	factor	NOUN
inlawrev-2157	440	5	are	be	AUX
inlawrev-2157	440	6	not	not	PART
inlawrev-2157	440	7	conclusive	conclusive	ADJ
inlawrev-2157	440	8	proof	proof	NOUN
inlawrev-2157	440	9	of	of	ADP
inlawrev-2157	440	10	either	either	DET
inlawrev-2157	440	11	result	result	NOUN
inlawrev-2157	440	12	but	but	CCONJ
inlawrev-2157	440	13	are	be	AUX
inlawrev-2157	440	14	evidence	evidence	NOUN
inlawrev-2157	440	15	of	of	ADP
inlawrev-2157	440	16	whether	whether	SCONJ
inlawrev-2157	440	17	a	a	DET
inlawrev-2157	440	18	university	university	NOUN
inlawrev-2157	440	19	considers	consider	VERB
inlawrev-2157	440	20	graduate	graduate	ADJ
inlawrev-2157	440	21	assistants	assistant	NOUN
inlawrev-2157	440	22	to	to	PART
inlawrev-2157	440	23	be	be	AUX
inlawrev-2157	440	24	students	student	NOUN
inlawrev-2157	440	25	or	or	CCONJ
inlawrev-2157	440	26	employees	employee	NOUN
inlawrev-2157	440	27	.	.	PUNCT
inlawrev-2157	441	1	if	if	SCONJ
inlawrev-2157	441	2	grant	grant	NOUN
inlawrev-2157	441	3	recipients	recipient	NOUN
inlawrev-2157	441	4	have	have	VERB
inlawrev-2157	441	5	many	many	ADJ
inlawrev-2157	441	6	characteristics	characteristic	NOUN
inlawrev-2157	441	7	in	in	ADP
inlawrev-2157	441	8	common	common	ADJ
inlawrev-2157	441	9	with	with	ADP
inlawrev-2157	441	10	university	university	NOUN
inlawrev-2157	441	11	employees	employee	NOUN
inlawrev-2157	441	12	,	,	PUNCT
inlawrev-2157	441	13	the	the	DET
inlawrev-2157	441	14	stipend	stipend	NOUN
inlawrev-2157	441	15	is	be	AUX
inlawrev-2157	441	16	likely	likely	ADJ
inlawrev-2157	441	17	to	to	PART
inlawrev-2157	441	18	be	be	AUX
inlawrev-2157	441	19	compensation	compensation	NOUN
inlawrev-2157	441	20	.	.	PUNCT
inlawrev-2157	442	1	conversely	conversely	ADV
inlawrev-2157	442	2	,	,	PUNCT
inlawrev-2157	442	3	if	if	SCONJ
inlawrev-2157	442	4	a	a	DET
inlawrev-2157	442	5	university	university	NOUN
inlawrev-2157	442	6	treats	treat	VERB
inlawrev-2157	442	7	its	its	PRON
inlawrev-2157	442	8	research	research	NOUN
inlawrev-2157	442	9	assistants	assistant	NOUN
inlawrev-2157	442	10	substantially	substantially	ADV
inlawrev-2157	442	11	the	the	DET
inlawrev-2157	442	12	same	same	ADJ
inlawrev-2157	442	13	as	as	ADP
inlawrev-2157	442	14	all	all	DET
inlawrev-2157	442	15	other	other	ADJ
inlawrev-2157	442	16	graduate	graduate	NOUN
inlawrev-2157	442	17	students	student	NOUN
inlawrev-2157	442	18	,	,	PUNCT
inlawrev-2157	442	19	the	the	DET
inlawrev-2157	442	20	stipend	stipend	NOUN
inlawrev-2157	442	21	probably	probably	ADV
inlawrev-2157	442	22	is	be	AUX
inlawrev-2157	442	23	a	a	DET
inlawrev-2157	442	24	scholarship	scholarship	NOUN
inlawrev-2157	442	25	.	.	PUNCT
inlawrev-2157	443	1	b.	b.	PROPN
inlawrev-2157	443	2	teaching	teach	VERB
inlawrev-2157	443	3	assistantships	assistantship	NOUN
inlawrev-2157	443	4	theoretical	theoretical	ADJ
inlawrev-2157	443	5	differences	difference	NOUN
inlawrev-2157	443	6	between	between	ADP
inlawrev-2157	443	7	research	research	NOUN
inlawrev-2157	443	8	assistantships	assistantship	NOUN
inlawrev-2157	443	9	and	and	CCONJ
inlawrev-2157	443	10	teaching	teach	VERB
inlawrev-2157	443	11	assistantships	assistantship	NOUN
inlawrev-2157	443	12	are	be	AUX
inlawrev-2157	443	13	minimal	minimal	ADJ
inlawrev-2157	443	14	.	.	PUNCT
inlawrev-2157	444	1	since	since	SCONJ
inlawrev-2157	444	2	research	research	NOUN
inlawrev-2157	444	3	assistantship	assistantship	NOUN
inlawrev-2157	444	4	stipends	stipend	NOUN
inlawrev-2157	444	5	generally	generally	ADV
inlawrev-2157	444	6	are	be	AUX
inlawrev-2157	444	7	considered	consider	VERB
inlawrev-2157	444	8	scholarships	scholarship	NOUN
inlawrev-2157	444	9	,	,	PUNCT
inlawrev-2157	444	10	it	it	PRON
inlawrev-2157	444	11	would	would	AUX
inlawrev-2157	444	12	seem	seem	VERB
inlawrev-2157	444	13	logical	logical	ADJ
inlawrev-2157	444	14	for	for	SCONJ
inlawrev-2157	444	15	courts	court	NOUN
inlawrev-2157	444	16	to	to	PART
inlawrev-2157	444	17	treat	treat	VERB
inlawrev-2157	444	18	teaching	teaching	NOUN
inlawrev-2157	444	19	assistantship	assistantship	NOUN
inlawrev-2157	444	20	stipends	stipend	NOUN
inlawrev-2157	444	21	in	in	ADP
inlawrev-2157	444	22	the	the	DET
inlawrev-2157	444	23	same	same	ADJ
inlawrev-2157	444	24	manner	manner	NOUN
inlawrev-2157	444	25	.	.	PUNCT
inlawrev-2157	445	1	this	this	PRON
inlawrev-2157	445	2	is	be	AUX
inlawrev-2157	445	3	not	not	PART
inlawrev-2157	445	4	the	the	DET
inlawrev-2157	445	5	case	case	NOUN
inlawrev-2157	445	6	,	,	PUNCT
inlawrev-2157	445	7	however	however	ADV
inlawrev-2157	445	8	,	,	PUNCT
inlawrev-2157	445	9	and	and	CCONJ
inlawrev-2157	445	10	teaching	teach	VERB
inlawrev-2157	445	11	assistantship	assistantship	NOUN
inlawrev-2157	445	12	stipends	stipend	NOUN
inlawrev-2157	445	13	usually	usually	ADV
inlawrev-2157	445	14	are	be	AUX
inlawrev-2157	445	15	found	find	VERB
inlawrev-2157	445	16	to	to	PART
inlawrev-2157	445	17	be	be	AUX
inlawrev-2157	445	18	taxable	taxable	ADJ
inlawrev-2157	445	19	compensation	compensation	NOUN
inlawrev-2157	445	20	.	.	PUNCT
inlawrev-2157	446	1	the	the	DET
inlawrev-2157	446	2	income	income	NOUN
inlawrev-2157	446	3	tax	tax	NOUN
inlawrev-2157	446	4	treatment	treatment	NOUN
inlawrev-2157	446	5	of	of	ADP
inlawrev-2157	446	6	research	research	NOUN
inlawrev-2157	446	7	assistantships	assistantship	NOUN
inlawrev-2157	446	8	is	be	AUX
inlawrev-2157	446	9	considered	consider	VERB
inlawrev-2157	446	10	an	an	DET
inlawrev-2157	446	11	irrelevant	irrelevant	ADJ
inlawrev-2157	446	12	analogy	analogy	NOUN
inlawrev-2157	446	13	to	to	ADP
inlawrev-2157	446	14	the	the	DET
inlawrev-2157	446	15	treatment	treatment	NOUN
inlawrev-2157	446	16	of	of	ADP
inlawrev-2157	446	17	teaching	teaching	NOUN
inlawrev-2157	446	18	assistants	assistant	NOUN
inlawrev-2157	446	19	.	.	PUNCT
inlawrev-2157	447	1	60	60	NUM
inlawrev-2157	447	2	this	this	DET
inlawrev-2157	447	3	interpretation	interpretation	NOUN
inlawrev-2157	447	4	is	be	AUX
inlawrev-2157	447	5	not	not	PART
inlawrev-2157	447	6	based	base	VERB
inlawrev-2157	447	7	upon	upon	SCONJ
inlawrev-2157	447	8	any	any	DET
inlawrev-2157	447	9	intrinsic	intrinsic	ADJ
inlawrev-2157	447	10	difference	difference	NOUN
inlawrev-2157	447	11	between	between	ADP
inlawrev-2157	447	12	teaching	teaching	NOUN
inlawrev-2157	447	13	and	and	CCONJ
inlawrev-2157	447	14	research	research	NOUN
inlawrev-2157	447	15	as	as	ADP
inlawrev-2157	447	16	services	service	NOUN
inlawrev-2157	447	17	but	but	CCONJ
inlawrev-2157	447	18	,	,	PUNCT
inlawrev-2157	447	19	rather	rather	ADV
inlawrev-2157	447	20	,	,	PUNCT
inlawrev-2157	447	21	is	be	AUX
inlawrev-2157	447	22	predicated	predicate	VERB
inlawrev-2157	447	23	upon	upon	SCONJ
inlawrev-2157	447	24	the	the	DET
inlawrev-2157	447	25	factual	factual	ADJ
inlawrev-2157	447	26	differences	difference	NOUN
inlawrev-2157	447	27	between	between	ADP
inlawrev-2157	447	28	a	a	DET
inlawrev-2157	447	29	university	university	NOUN
inlawrev-2157	447	30	's	's	PART
inlawrev-2157	447	31	treatment	treatment	NOUN
inlawrev-2157	447	32	of	of	ADP
inlawrev-2157	447	33	research	research	NOUN
inlawrev-2157	447	34	and	and	CCONJ
inlawrev-2157	447	35	teaching	teach	VERB
inlawrev-2157	447	36	assistantships	assistantship	NOUN
inlawrev-2157	447	37	and	and	CCONJ
inlawrev-2157	447	38	differences	difference	NOUN
inlawrev-2157	447	39	in	in	ADP
inlawrev-2157	447	40	the	the	DET
inlawrev-2157	447	41	primary	primary	ADJ
inlawrev-2157	447	42	purpose	purpose	NOUN
inlawrev-2157	447	43	for	for	ADP
inlawrev-2157	447	44	making	make	VERB
inlawrev-2157	447	45	the	the	DET
inlawrev-2157	447	46	grants	grant	NOUN
inlawrev-2157	447	47	.	.	PUNCT
inlawrev-2157	448	1	typically	typically	ADV
inlawrev-2157	448	2	,	,	PUNCT
inlawrev-2157	448	3	a	a	DET
inlawrev-2157	448	4	graduate	graduate	NOUN
inlawrev-2157	448	5	student	student	NOUN
inlawrev-2157	448	6	teaching	teaching	NOUN
inlawrev-2157	448	7	assistant	assistant	NOUN
inlawrev-2157	448	8	is	be	AUX
inlawrev-2157	448	9	expected	expect	VERB
inlawrev-2157	448	10	to	to	PART
inlawrev-2157	448	11	perform	perform	VERB
inlawrev-2157	448	12	teaching	teach	VERB
inlawrev-2157	448	13	duties	duty	NOUN
inlawrev-2157	448	14	under	under	ADP
inlawrev-2157	448	15	the	the	DET
inlawrev-2157	448	16	supervision	supervision	NOUN
inlawrev-2157	448	17	of	of	ADP
inlawrev-2157	448	18	a	a	DET
inlawrev-2157	448	19	faculty	faculty	NOUN
inlawrev-2157	448	20	"	"	PUNCT
inlawrev-2157	448	21	robert	robert	PROPN
inlawrev-2157	448	22	h.	h.	PROPN
inlawrev-2157	448	23	steiman	steiman	PROPN
inlawrev-2157	448	24	,	,	PUNCT
inlawrev-2157	448	25	56	56	NUM
inlawrev-2157	448	26	t.c	t.c	PROPN
inlawrev-2157	448	27	.	.	PROPN
inlawrev-2157	448	28	1350	1350	NUM
inlawrev-2157	448	29	(	(	PUNCT
inlawrev-2157	448	30	1971	1971	NUM
inlawrev-2157	448	31	)	)	PUNCT
inlawrev-2157	448	32	.	.	PUNCT
inlawrev-2157	449	1	aodonald	aodonald	PROPN
inlawrev-2157	449	2	r.	r.	PROPN
inlawrev-2157	449	3	dibona	dibona	PROPN
inlawrev-2157	449	4	,	,	PUNCT
inlawrev-2157	449	5	27	27	NUM
inlawrev-2157	449	6	cch	cch	NOUN
inlawrev-2157	449	7	tax	tax	NOUN
inlawrev-2157	449	8	ct	ct	PROPN
inlawrev-2157	449	9	.	.	PUNCT
inlawrev-2157	449	10	mem	mem	PROPN
inlawrev-2157	449	11	.	.	X
inlawrev-2157	449	12	1055	1055	NUM
inlawrev-2157	449	13	,	,	PUNCT
inlawrev-2157	449	14	1060	1060	NUM
inlawrev-2157	449	15	(	(	PUNCT
inlawrev-2157	449	16	1968	1968	NUM
inlawrev-2157	449	17	)	)	PUNCT
inlawrev-2157	449	18	;	;	PUNCT
inlawrev-2157	449	19	kenneth	kenneth	PROPN
inlawrev-2157	449	20	j.	j.	PROPN
inlawrev-2157	449	21	kopecky	kopecky	PROPN
inlawrev-2157	449	22	,	,	PUNCT
inlawrev-2157	449	23	27	27	NUM
inlawrev-2157	449	24	cch	cch	NOUN
inlawrev-2157	449	25	tax	tax	NOUN
inlawrev-2157	449	26	ct	ct	PROPN
inlawrev-2157	449	27	.	.	PUNCT
inlawrev-2157	449	28	mem	mem	PROPN
inlawrev-2157	449	29	.	.	PROPN
inlawrev-2157	449	30	1061	1061	NUM
inlawrev-2157	449	31	,	,	PUNCT
inlawrev-2157	449	32	1066	1066	NUM
inlawrev-2157	449	33	(	(	PUNCT
inlawrev-2157	449	34	1968	1968	NUM
inlawrev-2157	449	35	)	)	PUNCT
inlawrev-2157	449	36	.	.	PUNCT
inlawrev-2157	450	1	768	768	NUM
inlawrev-2157	450	2	indiana	indiana	PROPN
inlawrev-2157	450	3	law	law	PROPN
inlawrev-2157	450	4	review	review	NOUN
inlawrev-2157	451	1	[	[	X
inlawrev-2157	451	2	vol	vol	NOUN
inlawrev-2157	451	3	.	.	PUNCT
inlawrev-2157	452	1	8:749	8:749	NUM
inlawrev-2157	452	2	member	member	NOUN
inlawrev-2157	452	3	in	in	ADP
inlawrev-2157	452	4	laboratory	laboratory	NOUN
inlawrev-2157	452	5	or	or	CCONJ
inlawrev-2157	452	6	classroom	classroom	NOUN
inlawrev-2157	452	7	courses	course	NOUN
inlawrev-2157	452	8	or	or	CCONJ
inlawrev-2157	452	9	both.81	both.81	VERB
inlawrev-2157	452	10	laboratory	laboratory	NOUN
inlawrev-2157	452	11	teaching	teaching	NOUN
inlawrev-2157	452	12	duties	duty	NOUN
inlawrev-2157	452	13	may	may	AUX
inlawrev-2157	452	14	include	include	VERB
inlawrev-2157	452	15	preparing	prepare	VERB
inlawrev-2157	452	16	necessary	necessary	ADJ
inlawrev-2157	452	17	equipment	equipment	NOUN
inlawrev-2157	452	18	and	and	CCONJ
inlawrev-2157	452	19	supervising	supervising	NOUN
inlawrev-2157	452	20	and	and	CCONJ
inlawrev-2157	452	21	assisting	assist	VERB
inlawrev-2157	452	22	undergraduate	undergraduate	NOUN
inlawrev-2157	452	23	students	student	NOUN
inlawrev-2157	452	24	in	in	ADP
inlawrev-2157	452	25	learning	learn	VERB
inlawrev-2157	452	26	laboratory	laboratory	NOUN
inlawrev-2157	452	27	techniques	technique	NOUN
inlawrev-2157	452	28	.	.	PUNCT
inlawrev-2157	453	1	classroom	classroom	NOUN
inlawrev-2157	453	2	teaching	teaching	NOUN
inlawrev-2157	453	3	duties	duty	NOUN
inlawrev-2157	453	4	consist	consist	VERB
inlawrev-2157	453	5	of	of	ADP
inlawrev-2157	453	6	lecturing	lecture	VERB
inlawrev-2157	453	7	,	,	PUNCT
inlawrev-2157	453	8	conducting	conduct	VERB
inlawrev-2157	453	9	classroom	classroom	NOUN
inlawrev-2157	453	10	discussion	discussion	NOUN
inlawrev-2157	453	11	and	and	CCONJ
inlawrev-2157	453	12	recitation	recitation	NOUN
inlawrev-2157	453	13	,	,	PUNCT
inlawrev-2157	453	14	and	and	CCONJ
inlawrev-2157	453	15	constructing	construct	VERB
inlawrev-2157	453	16	,	,	PUNCT
inlawrev-2157	453	17	administering	administering	NOUN
inlawrev-2157	453	18	,	,	PUNCT
inlawrev-2157	453	19	and	and	CCONJ
inlawrev-2157	453	20	grading	grade	VERB
inlawrev-2157	453	21	examinations	examination	NOUN
inlawrev-2157	453	22	.	.	PUNCT
inlawrev-2157	454	1	all	all	PRON
inlawrev-2157	454	2	of	of	ADP
inlawrev-2157	454	3	these	these	DET
inlawrev-2157	454	4	duties	duty	NOUN
inlawrev-2157	454	5	are	be	AUX
inlawrev-2157	454	6	performed	perform	VERB
inlawrev-2157	454	7	under	under	ADP
inlawrev-2157	454	8	the	the	DET
inlawrev-2157	454	9	supervision	supervision	NOUN
inlawrev-2157	454	10	of	of	ADP
inlawrev-2157	454	11	a	a	DET
inlawrev-2157	454	12	professor	professor	NOUN
inlawrev-2157	454	13	having	have	VERB
inlawrev-2157	454	14	primary	primary	ADJ
inlawrev-2157	454	15	responsibility	responsibility	NOUN
inlawrev-2157	454	16	for	for	ADP
inlawrev-2157	454	17	a	a	DET
inlawrev-2157	454	18	course	course	NOUN
inlawrev-2157	454	19	.	.	PUNCT
inlawrev-2157	455	1	a	a	DET
inlawrev-2157	455	2	professor	professor	NOUN
inlawrev-2157	455	3	oversees	oversee	NOUN
inlawrev-2157	455	4	and	and	CCONJ
inlawrev-2157	455	5	approves	approve	VERB
inlawrev-2157	455	6	the	the	DET
inlawrev-2157	455	7	preparation	preparation	NOUN
inlawrev-2157	455	8	of	of	ADP
inlawrev-2157	455	9	lecture	lecture	NOUN
inlawrev-2157	455	10	material	material	NOUN
inlawrev-2157	455	11	and	and	CCONJ
inlawrev-2157	455	12	examinations	examination	NOUN
inlawrev-2157	455	13	,	,	PUNCT
inlawrev-2157	455	14	remains	remain	VERB
inlawrev-2157	455	15	in	in	ADP
inlawrev-2157	455	16	the	the	DET
inlawrev-2157	455	17	laboratory	laboratory	NOUN
inlawrev-2157	455	18	during	during	ADP
inlawrev-2157	455	19	laboratory	laboratory	NOUN
inlawrev-2157	455	20	instruction	instruction	NOUN
inlawrev-2157	455	21	,	,	PUNCT
inlawrev-2157	455	22	and	and	CCONJ
inlawrev-2157	455	23	frequently	frequently	ADV
inlawrev-2157	455	24	attends	attend	VERB
inlawrev-2157	455	25	lectures	lecture	NOUN
inlawrev-2157	455	26	given	give	VERB
inlawrev-2157	455	27	by	by	ADP
inlawrev-2157	455	28	the	the	DET
inlawrev-2157	455	29	teaching	teaching	NOUN
inlawrev-2157	455	30	assistant	assistant	NOUN
inlawrev-2157	455	31	.	.	PUNCT
inlawrev-2157	456	1	this	this	DET
inlawrev-2157	456	2	close	close	ADJ
inlawrev-2157	456	3	supervision	supervision	NOUN
inlawrev-2157	456	4	of	of	ADP
inlawrev-2157	456	5	teaching	teaching	NOUN
inlawrev-2157	456	6	assistants	assistant	NOUN
inlawrev-2157	456	7	assures	assure	VERB
inlawrev-2157	456	8	both	both	PRON
inlawrev-2157	456	9	a	a	DET
inlawrev-2157	456	10	valuable	valuable	ADJ
inlawrev-2157	456	11	educational	educational	ADJ
inlawrev-2157	456	12	experience	experience	NOUN
inlawrev-2157	456	13	for	for	ADP
inlawrev-2157	456	14	the	the	DET
inlawrev-2157	456	15	graduate	graduate	NOUN
inlawrev-2157	456	16	assistant	assistant	NOUN
inlawrev-2157	456	17	and	and	CCONJ
inlawrev-2157	456	18	quality	quality	NOUN
inlawrev-2157	456	19	instruction	instruction	NOUN
inlawrev-2157	456	20	for	for	ADP
inlawrev-2157	456	21	the	the	DET
inlawrev-2157	456	22	undergraduate	undergraduate	NOUN
inlawrev-2157	456	23	student	student	NOUN
inlawrev-2157	456	24	.	.	PUNCT
inlawrev-2157	457	1	the	the	DET
inlawrev-2157	457	2	amount	amount	NOUN
inlawrev-2157	457	3	of	of	ADP
inlawrev-2157	457	4	time	time	NOUN
inlawrev-2157	457	5	a	a	DET
inlawrev-2157	457	6	teaching	teaching	NOUN
inlawrev-2157	457	7	assistant	assistant	NOUN
inlawrev-2157	457	8	is	be	AUX
inlawrev-2157	457	9	required	require	VERB
inlawrev-2157	457	10	to	to	PART
inlawrev-2157	457	11	work	work	VERB
inlawrev-2157	457	12	varies	vary	VERB
inlawrev-2157	457	13	considerably	considerably	ADV
inlawrev-2157	457	14	.	.	PUNCT
inlawrev-2157	458	1	some	some	DET
inlawrev-2157	458	2	departments	department	NOUN
inlawrev-2157	458	3	require	require	VERB
inlawrev-2157	458	4	up	up	ADP
inlawrev-2157	458	5	to	to	PART
inlawrev-2157	458	6	twenty	twenty	NUM
inlawrev-2157	458	7	hours	hour	NOUN
inlawrev-2157	458	8	per	per	ADP
inlawrev-2157	458	9	week	week	NOUN
inlawrev-2157	458	10	,	,	PUNCT
inlawrev-2157	458	11	while	while	SCONJ
inlawrev-2157	458	12	others	other	NOUN
inlawrev-2157	458	13	fix	fix	VERB
inlawrev-2157	458	14	no	no	DET
inlawrev-2157	458	15	minimum	minimum	ADJ
inlawrev-2157	458	16	time	time	NOUN
inlawrev-2157	458	17	requirement	requirement	NOUN
inlawrev-2157	458	18	.	.	PUNCT
inlawrev-2157	459	1	the	the	DET
inlawrev-2157	459	2	amount	amount	NOUN
inlawrev-2157	459	3	of	of	ADP
inlawrev-2157	459	4	time	time	NOUN
inlawrev-2157	459	5	actually	actually	ADV
inlawrev-2157	459	6	spent	spend	VERB
inlawrev-2157	459	7	depends	depend	VERB
inlawrev-2157	459	8	upon	upon	SCONJ
inlawrev-2157	459	9	the	the	DET
inlawrev-2157	459	10	amount	amount	NOUN
inlawrev-2157	459	11	of	of	ADP
inlawrev-2157	459	12	preparation	preparation	NOUN
inlawrev-2157	459	13	and	and	CCONJ
inlawrev-2157	459	14	consultation	consultation	NOUN
inlawrev-2157	459	15	necessary	necessary	ADJ
inlawrev-2157	459	16	for	for	SCONJ
inlawrev-2157	459	17	the	the	DET
inlawrev-2157	459	18	course	course	NOUN
inlawrev-2157	459	19	being	be	AUX
inlawrev-2157	459	20	taught	teach	VERB
inlawrev-2157	459	21	.	.	PUNCT
inlawrev-2157	460	1	teaching	teaching	NOUN
inlawrev-2157	460	2	experience	experience	NOUN
inlawrev-2157	460	3	,	,	PUNCT
inlawrev-2157	460	4	unlike	unlike	ADP
inlawrev-2157	460	5	research	research	NOUN
inlawrev-2157	460	6	experience	experience	NOUN
inlawrev-2157	460	7	,	,	PUNCT
inlawrev-2157	460	8	generally	generally	ADV
inlawrev-2157	460	9	is	be	AUX
inlawrev-2157	460	10	not	not	PART
inlawrev-2157	460	11	a	a	DET
inlawrev-2157	460	12	formal	formal	ADJ
inlawrev-2157	460	13	degree	degree	NOUN
inlawrev-2157	460	14	requirement	requirement	NOUN
inlawrev-2157	460	15	.	.	PUNCT
inlawrev-2157	461	1	while	while	SCONJ
inlawrev-2157	461	2	some	some	DET
inlawrev-2157	461	3	departments	department	NOUN
inlawrev-2157	461	4	require	require	VERB
inlawrev-2157	461	5	teaching	teaching	NOUN
inlawrev-2157	461	6	as	as	ADP
inlawrev-2157	461	7	a	a	DET
inlawrev-2157	461	8	condition	condition	NOUN
inlawrev-2157	461	9	to	to	ADP
inlawrev-2157	461	10	receiving	receive	VERB
inlawrev-2157	461	11	a	a	DET
inlawrev-2157	461	12	degree	degree	NOUN
inlawrev-2157	461	13	,	,	PUNCT
inlawrev-2157	461	14	other	other	ADJ
inlawrev-2157	461	15	departments	department	NOUN
inlawrev-2157	461	16	merely	merely	ADV
inlawrev-2157	461	17	encourage	encourage	VERB
inlawrev-2157	461	18	their	their	PRON
inlawrev-2157	461	19	students	student	NOUN
inlawrev-2157	461	20	to	to	PART
inlawrev-2157	461	21	teach	teach	VERB
inlawrev-2157	461	22	.	.	PUNCT
inlawrev-2157	462	1	nevertheless	nevertheless	ADV
inlawrev-2157	462	2	,	,	PUNCT
inlawrev-2157	462	3	nearly	nearly	ADV
inlawrev-2157	462	4	all	all	PRON
inlawrev-2157	462	5	graduate	graduate	ADJ
inlawrev-2157	462	6	students	student	NOUN
inlawrev-2157	462	7	perform	perform	VERB
inlawrev-2157	462	8	some	some	DET
inlawrev-2157	462	9	teaching	teaching	NOUN
inlawrev-2157	462	10	duties	duty	NOUN
inlawrev-2157	462	11	as	as	ADP
inlawrev-2157	462	12	a	a	DET
inlawrev-2157	462	13	part	part	NOUN
inlawrev-2157	462	14	of	of	ADP
inlawrev-2157	462	15	their	their	PRON
inlawrev-2157	462	16	training	training	NOUN
inlawrev-2157	462	17	.	.	PUNCT
inlawrev-2157	463	1	82	82	NUM
inlawrev-2157	464	1	some	some	DET
inlawrev-2157	464	2	departments	department	NOUN
inlawrev-2157	464	3	require	require	VERB
inlawrev-2157	464	4	either	either	CCONJ
inlawrev-2157	464	5	teaching	teaching	NOUN
inlawrev-2157	464	6	or	or	CCONJ
inlawrev-2157	464	7	research	research	NOUN
inlawrev-2157	464	8	experience	experience	NOUN
inlawrev-2157	464	9	for	for	ADP
inlawrev-2157	464	10	each	each	DET
inlawrev-2157	464	11	semester	semester	NOUN
inlawrev-2157	464	12	during	during	ADP
inlawrev-2157	464	13	which	which	PRON
inlawrev-2157	464	14	the	the	DET
inlawrev-2157	464	15	student	student	NOUN
inlawrev-2157	464	16	is	be	AUX
inlawrev-2157	464	17	enrolled	enrol	VERB
inlawrev-2157	464	18	.	.	PUNCT
inlawrev-2157	465	1	the	the	DET
inlawrev-2157	465	2	mix	mix	NOUN
inlawrev-2157	465	3	between	between	ADP
inlawrev-2157	465	4	research	research	NOUN
inlawrev-2157	465	5	and	and	CCONJ
inlawrev-2157	465	6	teaching	teaching	NOUN
inlawrev-2157	465	7	is	be	AUX
inlawrev-2157	465	8	then	then	ADV
inlawrev-2157	465	9	determined	determine	VERB
inlawrev-2157	465	10	by	by	ADP
inlawrev-2157	465	11	the	the	DET
inlawrev-2157	465	12	81	81	NUM
inlawrev-2157	465	13	the	the	DET
inlawrev-2157	465	14	description	description	NOUN
inlawrev-2157	465	15	of	of	ADP
inlawrev-2157	465	16	the	the	DET
inlawrev-2157	465	17	teaching	teaching	NOUN
inlawrev-2157	465	18	assistantship	assistantship	NOUN
inlawrev-2157	465	19	is	be	AUX
inlawrev-2157	465	20	a	a	DET
inlawrev-2157	465	21	composite	composite	ADJ
inlawrev-2157	465	22	picture	picture	NOUN
inlawrev-2157	465	23	of	of	ADP
inlawrev-2157	465	24	the	the	DET
inlawrev-2157	465	25	programs	program	NOUN
inlawrev-2157	465	26	operated	operate	VERB
inlawrev-2157	465	27	by	by	ADP
inlawrev-2157	465	28	the	the	DET
inlawrev-2157	465	29	biochemistry	biochemistry	NOUN
inlawrev-2157	465	30	,	,	PUNCT
inlawrev-2157	465	31	microbiology	microbiology	NOUN
inlawrev-2157	465	32	,	,	PUNCT
inlawrev-2157	465	33	and	and	CCONJ
inlawrev-2157	465	34	pharmacology	pharmacology	NOUN
inlawrev-2157	465	35	departments	department	NOUN
inlawrev-2157	465	36	of	of	ADP
inlawrev-2157	465	37	indiana	indiana	PROPN
inlawrev-2157	465	38	university	university	PROPN
inlawrev-2157	465	39	-	-	PUNCT
inlawrev-2157	465	40	purdue	purdue	PROPN
inlawrev-2157	465	41	university	university	NOUN
inlawrev-2157	465	42	at	at	ADP
inlawrev-2157	465	43	indianapolis	indianapolis	PROPN
inlawrev-2157	465	44	[	[	X
inlawrev-2157	465	45	hereinafter	hereinafter	NOUN
inlawrev-2157	465	46	cited	cite	VERB
inlawrev-2157	465	47	at	at	ADP
inlawrev-2157	465	48	iupui	iupui	PROPN
inlawrev-2157	465	49	)	)	PUNCT
inlawrev-2157	465	50	,	,	PUNCT
inlawrev-2157	465	51	the	the	DET
inlawrev-2157	465	52	english	english	PROPN
inlawrev-2157	465	53	and	and	CCONJ
inlawrev-2157	465	54	sociology	sociology	NOUN
inlawrev-2157	465	55	departments	department	NOUN
inlawrev-2157	465	56	at	at	ADP
inlawrev-2157	465	57	indiana	indiana	PROPN
inlawrev-2157	465	58	university	university	PROPN
inlawrev-2157	465	59	,	,	PUNCT
inlawrev-2157	465	60	the	the	DET
inlawrev-2157	465	61	psychology	psychology	NOUN
inlawrev-2157	465	62	department	department	NOUN
inlawrev-2157	465	63	at	at	ADP
inlawrev-2157	465	64	purdue	purdue	PROPN
inlawrev-2157	465	65	university	university	NOUN
inlawrev-2157	465	66	,	,	PUNCT
inlawrev-2157	465	67	and	and	CCONJ
inlawrev-2157	465	68	the	the	DET
inlawrev-2157	465	69	chemistry	chemistry	NOUN
inlawrev-2157	465	70	and	and	CCONJ
inlawrev-2157	465	71	metallurgy	metallurgy	NOUN
inlawrev-2157	465	72	departments	department	NOUN
inlawrev-2157	465	73	at	at	ADP
inlawrev-2157	465	74	iowa	iowa	PROPN
inlawrev-2157	465	75	state	state	PROPN
inlawrev-2157	465	76	university	university	PROPN
inlawrev-2157	465	77	.	.	PUNCT
inlawrev-2157	466	1	each	each	PRON
inlawrev-2157	466	2	of	of	ADP
inlawrev-2157	466	3	these	these	DET
inlawrev-2157	466	4	departments	department	NOUN
inlawrev-2157	466	5	offers	offer	VERB
inlawrev-2157	466	6	both	both	PRON
inlawrev-2157	466	7	a	a	DET
inlawrev-2157	466	8	master	master	NOUN
inlawrev-2157	466	9	of	of	ADP
inlawrev-2157	466	10	science	science	NOUN
inlawrev-2157	466	11	,	,	PUNCT
inlawrev-2157	466	12	or	or	CCONJ
inlawrev-2157	466	13	master	master	NOUN
inlawrev-2157	466	14	of	of	ADP
inlawrev-2157	466	15	arts	art	NOUN
inlawrev-2157	466	16	,	,	PUNCT
inlawrev-2157	466	17	and	and	CCONJ
inlawrev-2157	466	18	a	a	DET
inlawrev-2157	466	19	doctor	doctor	NOUN
inlawrev-2157	466	20	of	of	ADP
inlawrev-2157	466	21	philosophy	philosophy	NOUN
inlawrev-2157	466	22	degree	degree	NOUN
inlawrev-2157	466	23	.	.	PUNCT
inlawrev-2157	467	1	the	the	DET
inlawrev-2157	467	2	handling	handling	NOUN
inlawrev-2157	467	3	of	of	ADP
inlawrev-2157	467	4	the	the	DET
inlawrev-2157	467	5	assistantships	assistantship	NOUN
inlawrev-2157	467	6	is	be	AUX
inlawrev-2157	467	7	similar	similar	ADJ
inlawrev-2157	467	8	regardless	regardless	ADV
inlawrev-2157	467	9	of	of	ADP
inlawrev-2157	467	10	the	the	DET
inlawrev-2157	467	11	degree	degree	NOUN
inlawrev-2157	467	12	for	for	ADP
inlawrev-2157	467	13	which	which	PRON
inlawrev-2157	467	14	the	the	DET
inlawrev-2157	467	15	recipient	recipient	NOUN
inlawrev-2157	467	16	is	be	AUX
inlawrev-2157	467	17	a	a	DET
inlawrev-2157	467	18	candidate	candidate	NOUN
inlawrev-2157	467	19	,	,	PUNCT
inlawrev-2157	467	20	except	except	SCONJ
inlawrev-2157	467	21	that	that	PRON
inlawrev-2157	467	22	master	master	NOUN
inlawrev-2157	467	23	's	's	PART
inlawrev-2157	467	24	degree	degree	NOUN
inlawrev-2157	467	25	candidates	candidate	NOUN
inlawrev-2157	467	26	receive	receive	VERB
inlawrev-2157	467	27	fewer	few	ADJ
inlawrev-2157	467	28	assistantships	assistantship	NOUN
inlawrev-2157	467	29	since	since	SCONJ
inlawrev-2157	467	30	assistantships	assistantship	NOUN
inlawrev-2157	467	31	frequently	frequently	ADV
inlawrev-2157	467	32	are	be	AUX
inlawrev-2157	467	33	not	not	PART
inlawrev-2157	467	34	given	give	VERB
inlawrev-2157	467	35	to	to	ADP
inlawrev-2157	467	36	first	first	ADJ
inlawrev-2157	467	37	-	-	PUNCT
inlawrev-2157	467	38	year	year	NOUN
inlawrev-2157	467	39	students	student	NOUN
inlawrev-2157	467	40	.	.	PUNCT
inlawrev-2157	468	1	"	"	PUNCT
inlawrev-2157	468	2	teaching	teach	VERB
inlawrev-2157	468	3	experience	experience	NOUN
inlawrev-2157	468	4	is	be	AUX
inlawrev-2157	468	5	required	require	VERB
inlawrev-2157	468	6	by	by	ADP
inlawrev-2157	468	7	the	the	DET
inlawrev-2157	468	8	chemistry	chemistry	NOUN
inlawrev-2157	468	9	department	department	PROPN
inlawrev-2157	468	10	at	at	ADP
inlawrev-2157	468	11	iowa	iowa	PROPN
inlawrev-2157	468	12	state	state	PROPN
inlawrev-2157	468	13	university	university	PROPN
inlawrev-2157	468	14	,	,	PUNCT
inlawrev-2157	468	15	and	and	CCONJ
inlawrev-2157	468	16	the	the	DET
inlawrev-2157	468	17	microbiology	microbiology	NOUN
inlawrev-2157	468	18	department	department	NOUN
inlawrev-2157	468	19	at	at	ADP
inlawrev-2157	468	20	iupui	iupui	PROPN
inlawrev-2157	468	21	.	.	PUNCT
inlawrev-2157	469	1	iowa	iowa	PROPN
inlawrev-2157	469	2	state	state	PROPN
inlawrev-2157	469	3	university	university	PROPN
inlawrev-2157	469	4	,	,	PUNCT
inlawrev-2157	469	5	1973	1973	NUM
inlawrev-2157	469	6	-	-	SYM
inlawrev-2157	469	7	1975	1975	NUM
inlawrev-2157	469	8	graduate	graduate	NOUN
inlawrev-2157	469	9	college	college	NOUN
inlawrev-2157	469	10	bulletin	bulletin	NOUN
inlawrev-2157	469	11	35	35	NUM
inlawrev-2157	469	12	;	;	PUNCT
inlawrev-2157	469	13	interview	interview	NOUN
inlawrev-2157	469	14	with	with	ADP
inlawrev-2157	469	15	prof	prof	PROPN
inlawrev-2157	469	16	.	.	PUNCT
inlawrev-2157	470	1	jack	jack	PROPN
inlawrev-2157	470	2	bauer	bauer	PROPN
inlawrev-2157	470	3	,	,	PUNCT
inlawrev-2157	470	4	department	department	NOUN
inlawrev-2157	470	5	of	of	ADP
inlawrev-2157	470	6	microbiology	microbiology	NOUN
inlawrev-2157	470	7	,	,	PUNCT
inlawrev-2157	470	8	iupui	iupui	PROPN
inlawrev-2157	470	9	,	,	PUNCT
inlawrev-2157	470	10	in	in	ADP
inlawrev-2157	470	11	indianapolis	indianapolis	PROPN
inlawrev-2157	470	12	,	,	PUNCT
inlawrev-2157	470	13	may	may	AUX
inlawrev-2157	470	14	5	5	NUM
inlawrev-2157	470	15	,	,	PUNCT
inlawrev-2157	470	16	1975	1975	NUM
inlawrev-2157	470	17	.	.	PUNCT
inlawrev-2157	471	1	teaching	teaching	NOUN
inlawrev-2157	471	2	experience	experience	NOUN
inlawrev-2157	471	3	is	be	AUX
inlawrev-2157	471	4	strongly	strongly	ADV
inlawrev-2157	471	5	encouraged	encourage	VERB
inlawrev-2157	471	6	,	,	PUNCT
inlawrev-2157	471	7	although	although	SCONJ
inlawrev-2157	471	8	not	not	PART
inlawrev-2157	471	9	required	require	VERB
inlawrev-2157	471	10	,	,	PUNCT
inlawrev-2157	471	11	by	by	ADP
inlawrev-2157	471	12	the	the	DET
inlawrev-2157	471	13	biochemistry	biochemistry	NOUN
inlawrev-2157	471	14	and	and	CCONJ
inlawrev-2157	471	15	pharmacology	pharmacology	NOUN
inlawrev-2157	471	16	departments	department	NOUN
inlawrev-2157	471	17	at	at	ADP
inlawrev-2157	471	18	iupui	iupui	PROPN
inlawrev-2157	471	19	,	,	PUNCT
inlawrev-2157	471	20	and	and	CCONJ
inlawrev-2157	471	21	the	the	DET
inlawrev-2157	471	22	english	english	ADJ
inlawrev-2157	471	23	and	and	CCONJ
inlawrev-2157	471	24	sociology	sociology	NOUN
inlawrev-2157	471	25	departments	department	NOUN
inlawrev-2157	471	26	at	at	ADP
inlawrev-2157	471	27	indiana	indiana	PROPN
inlawrev-2157	471	28	university	university	PROPN
inlawrev-2157	471	29	.	.	PUNCT
inlawrev-2157	472	1	interviews	interview	NOUN
inlawrev-2157	472	2	with	with	ADP
inlawrev-2157	472	3	prof	prof	PROPN
inlawrev-2157	472	4	.	.	PUNCT
inlawrev-2157	473	1	donald	donald	PROPN
inlawrev-2157	473	2	bowman	bowman	PROPN
inlawrev-2157	473	3	,	,	PUNCT
inlawrev-2157	473	4	department	department	PROPN
inlawrev-2157	473	5	of	of	ADP
inlawrev-2157	473	6	biochemistry	biochemistry	PROPN
inlawrev-2157	473	7	,	,	PUNCT
inlawrev-2157	473	8	iupui	iupui	PROPN
inlawrev-2157	473	9	,	,	PUNCT
inlawrev-2157	473	10	in	in	ADP
inlawrev-2157	473	11	indianapolis	indianapolis	PROPN
inlawrev-2157	473	12	,	,	PUNCT
inlawrev-2157	473	13	may	may	AUX
inlawrev-2157	473	14	5	5	NUM
inlawrev-2157	473	15	,	,	PUNCT
inlawrev-2157	473	16	1975	1975	NUM
inlawrev-2157	473	17	;	;	PUNCT
inlawrev-2157	473	18	prof	prof	NOUN
inlawrev-2157	473	19	.	.	PUNCT
inlawrev-2157	474	1	s.r	s.r	PROPN
inlawrev-2157	474	2	.	.	PROPN
inlawrev-2157	474	3	wagle	wagle	PROPN
inlawrev-2157	474	4	,	,	PUNCT
inlawrev-2157	474	5	department	department	NOUN
inlawrev-2157	474	6	of	of	ADP
inlawrev-2157	474	7	pharmacology	pharmacology	PROPN
inlawrev-2157	474	8	,	,	PUNCT
inlawrev-2157	474	9	iupui	iupui	PROPN
inlawrev-2157	474	10	,	,	PUNCT
inlawrev-2157	474	11	in	in	ADP
inlawrev-2157	474	12	indianap1975	indianap1975	PROPN
inlawrev-2157	474	13	]	]	PUNCT
inlawrev-2157	474	14	taxation	taxation	NOUN
inlawrev-2157	474	15	of	of	ADP
inlawrev-2157	474	16	scholarships	scholarship	NOUN
inlawrev-2157	474	17	769	769	NUM
inlawrev-2157	474	18	student	student	NOUN
inlawrev-2157	474	19	's	's	PART
inlawrev-2157	474	20	professional	professional	ADJ
inlawrev-2157	474	21	aspirations	aspiration	NOUN
inlawrev-2157	474	22	.	.	PUNCT
inlawrev-2157	475	1	83	83	NUM
inlawrev-2157	475	2	generally	generally	ADV
inlawrev-2157	475	3	,	,	PUNCT
inlawrev-2157	475	4	departments	department	NOUN
inlawrev-2157	475	5	which	which	PRON
inlawrev-2157	475	6	require	require	VERB
inlawrev-2157	475	7	teaching	teaching	NOUN
inlawrev-2157	475	8	experience	experience	NOUN
inlawrev-2157	475	9	consider	consider	VERB
inlawrev-2157	475	10	it	it	PRON
inlawrev-2157	475	11	part	part	NOUN
inlawrev-2157	475	12	of	of	ADP
inlawrev-2157	475	13	the	the	DET
inlawrev-2157	475	14	curriculum	curriculum	NOUN
inlawrev-2157	475	15	and	and	CCONJ
inlawrev-2157	475	16	provide	provide	VERB
inlawrev-2157	475	17	corresponding	correspond	VERB
inlawrev-2157	475	18	academic	academic	ADJ
inlawrev-2157	475	19	credit	credit	NOUN
inlawrev-2157	475	20	.	.	PUNCT
inlawrev-2157	476	1	these	these	DET
inlawrev-2157	476	2	teaching	teaching	NOUN
inlawrev-2157	476	3	programs	program	NOUN
inlawrev-2157	476	4	supplement	supplement	VERB
inlawrev-2157	476	5	formal	formal	ADJ
inlawrev-2157	476	6	course	course	NOUN
inlawrev-2157	476	7	work	work	NOUN
inlawrev-2157	476	8	with	with	ADP
inlawrev-2157	476	9	a	a	DET
inlawrev-2157	476	10	variety	variety	NOUN
inlawrev-2157	476	11	of	of	ADP
inlawrev-2157	476	12	professional	professional	ADJ
inlawrev-2157	476	13	activities	activity	NOUN
inlawrev-2157	476	14	in	in	ADP
inlawrev-2157	476	15	which	which	PRON
inlawrev-2157	476	16	the	the	DET
inlawrev-2157	476	17	student	student	NOUN
inlawrev-2157	476	18	may	may	AUX
inlawrev-2157	476	19	engage	engage	VERB
inlawrev-2157	476	20	after	after	ADP
inlawrev-2157	476	21	receiving	receive	VERB
inlawrev-2157	476	22	his	his	PRON
inlawrev-2157	476	23	degree	degree	NOUN
inlawrev-2157	476	24	.	.	PUNCT
inlawrev-2157	477	1	teaching	teach	VERB
inlawrev-2157	477	2	frequently	frequently	ADV
inlawrev-2157	477	3	is	be	AUX
inlawrev-2157	477	4	considered	consider	VERB
inlawrev-2157	477	5	to	to	PART
inlawrev-2157	477	6	be	be	AUX
inlawrev-2157	477	7	an	an	DET
inlawrev-2157	477	8	experience	experience	NOUN
inlawrev-2157	477	9	necessary	necessary	ADJ
inlawrev-2157	477	10	for	for	ADP
inlawrev-2157	477	11	qualifying	qualify	VERB
inlawrev-2157	477	12	a	a	DET
inlawrev-2157	477	13	student	student	NOUN
inlawrev-2157	477	14	to	to	PART
inlawrev-2157	477	15	hold	hold	VERB
inlawrev-2157	477	16	a	a	DET
inlawrev-2157	477	17	doctoral	doctoral	ADJ
inlawrev-2157	477	18	degree	degree	NOUN
inlawrev-2157	477	19	,	,	PUNCT
inlawrev-2157	477	20	since	since	SCONJ
inlawrev-2157	477	21	graduate	graduate	NOUN
inlawrev-2157	477	22	students	student	NOUN
inlawrev-2157	477	23	are	be	AUX
inlawrev-2157	477	24	an	an	DET
inlawrev-2157	477	25	important	important	ADJ
inlawrev-2157	477	26	source	source	NOUN
inlawrev-2157	477	27	of	of	ADP
inlawrev-2157	477	28	future	future	ADJ
inlawrev-2157	477	29	university	university	NOUN
inlawrev-2157	477	30	faculties	faculty	NOUN
inlawrev-2157	477	31	.	.	PUNCT
inlawrev-2157	478	1	between	between	ADP
inlawrev-2157	478	2	thirty	thirty	NUM
inlawrev-2157	478	3	and	and	CCONJ
inlawrev-2157	478	4	one	one	NUM
inlawrev-2157	478	5	hundred	hundred	NUM
inlawrev-2157	478	6	percent	percent	NOUN
inlawrev-2157	478	7	of	of	ADP
inlawrev-2157	478	8	all	all	DET
inlawrev-2157	478	9	graduate	graduate	ADJ
inlawrev-2157	478	10	students	student	NOUN
inlawrev-2157	478	11	,	,	PUNCT
inlawrev-2157	478	12	depending	depend	VERB
inlawrev-2157	478	13	upon	upon	SCONJ
inlawrev-2157	478	14	the	the	DET
inlawrev-2157	478	15	particular	particular	ADJ
inlawrev-2157	478	16	field	field	NOUN
inlawrev-2157	478	17	of	of	ADP
inlawrev-2157	478	18	study	study	NOUN
inlawrev-2157	478	19	,	,	PUNCT
inlawrev-2157	478	20	pursue	pursue	VERB
inlawrev-2157	478	21	a	a	DET
inlawrev-2157	478	22	teaching	teaching	NOUN
inlawrev-2157	478	23	career	career	NOUN
inlawrev-2157	478	24	after	after	ADP
inlawrev-2157	478	25	receiving	receive	VERB
inlawrev-2157	478	26	the	the	DET
inlawrev-2157	478	27	doctoral	doctoral	ADJ
inlawrev-2157	478	28	degree.64	degree.64	NOUN
inlawrev-2157	478	29	graduate	graduate	NOUN
inlawrev-2157	478	30	assistants	assistant	NOUN
inlawrev-2157	478	31	are	be	AUX
inlawrev-2157	478	32	selected	select	VERB
inlawrev-2157	478	33	on	on	ADP
inlawrev-2157	478	34	the	the	DET
inlawrev-2157	478	35	basis	basis	NOUN
inlawrev-2157	478	36	of	of	ADP
inlawrev-2157	478	37	academic	academic	ADJ
inlawrev-2157	478	38	qualifications	qualification	NOUN
inlawrev-2157	478	39	and	and	CCONJ
inlawrev-2157	478	40	potential	potential	NOUN
inlawrev-2157	478	41	for	for	ADP
inlawrev-2157	478	42	satisfactorily	satisfactorily	ADV
inlawrev-2157	478	43	completing	complete	VERB
inlawrev-2157	478	44	the	the	DET
inlawrev-2157	478	45	degree	degree	NOUN
inlawrev-2157	478	46	requirements	requirement	NOUN
inlawrev-2157	478	47	.	.	PUNCT
inlawrev-2157	479	1	thus	thus	ADV
inlawrev-2157	479	2	,	,	PUNCT
inlawrev-2157	479	3	the	the	DET
inlawrev-2157	479	4	best	good	ADJ
inlawrev-2157	479	5	students	student	NOUN
inlawrev-2157	479	6	receive	receive	VERB
inlawrev-2157	479	7	assistantships	assistantship	NOUN
inlawrev-2157	479	8	.	.	PUNCT
inlawrev-2157	480	1	financial	financial	ADJ
inlawrev-2157	480	2	need	need	NOUN
inlawrev-2157	480	3	seldom	seldom	ADV
inlawrev-2157	480	4	enters	enter	VERB
inlawrev-2157	480	5	into	into	ADP
inlawrev-2157	480	6	the	the	DET
inlawrev-2157	480	7	selection	selection	NOUN
inlawrev-2157	480	8	process	process	NOUN
inlawrev-2157	480	9	.	.	PUNCT
inlawrev-2157	481	1	however	however	ADV
inlawrev-2157	481	2	,	,	PUNCT
inlawrev-2157	481	3	the	the	DET
inlawrev-2157	481	4	purpose	purpose	NOUN
inlawrev-2157	481	5	of	of	ADP
inlawrev-2157	481	6	an	an	DET
inlawrev-2157	481	7	assistantship	assistantship	NOUN
inlawrev-2157	481	8	program	program	NOUN
inlawrev-2157	481	9	is	be	AUX
inlawrev-2157	481	10	to	to	PART
inlawrev-2157	481	11	aid	aid	VERB
inlawrev-2157	481	12	the	the	DET
inlawrev-2157	481	13	student	student	NOUN
inlawrev-2157	481	14	in	in	ADP
inlawrev-2157	481	15	completing	complete	VERB
inlawrev-2157	481	16	his	his	PRON
inlawrev-2157	481	17	education	education	NOUN
inlawrev-2157	481	18	,	,	PUNCT
inlawrev-2157	481	19	and	and	CCONJ
inlawrev-2157	481	20	it	it	PRON
inlawrev-2157	481	21	is	be	AUX
inlawrev-2157	481	22	considered	consider	VERB
inlawrev-2157	481	23	that	that	SCONJ
inlawrev-2157	481	24	the	the	DET
inlawrev-2157	481	25	vast	vast	ADJ
inlawrev-2157	481	26	majority	majority	NOUN
inlawrev-2157	481	27	of	of	ADP
inlawrev-2157	481	28	students	student	NOUN
inlawrev-2157	481	29	experience	experience	VERB
inlawrev-2157	481	30	financial	financial	ADJ
inlawrev-2157	481	31	need	need	NOUN
inlawrev-2157	481	32	.	.	PUNCT
inlawrev-2157	482	1	a	a	DET
inlawrev-2157	482	2	typical	typical	ADJ
inlawrev-2157	482	3	graduate	graduate	NOUN
inlawrev-2157	482	4	teaching	teaching	NOUN
inlawrev-2157	482	5	assistantship	assistantship	NOUN
inlawrev-2157	482	6	stipend	stipend	NOUN
inlawrev-2157	482	7	provides	provide	VERB
inlawrev-2157	482	8	between	between	ADP
inlawrev-2157	482	9	$	$	SYM
inlawrev-2157	482	10	250	250	NUM
inlawrev-2157	482	11	to	to	PART
inlawrev-2157	482	12	$	$	SYM
inlawrev-2157	482	13	350	350	NUM
inlawrev-2157	482	14	per	per	ADP
inlawrev-2157	482	15	month	month	NOUN
inlawrev-2157	482	16	and	and	CCONJ
inlawrev-2157	482	17	is	be	AUX
inlawrev-2157	482	18	paid	pay	VERB
inlawrev-2157	482	19	with	with	ADP
inlawrev-2157	482	20	university	university	NOUN
inlawrev-2157	482	21	funds	fund	NOUN
inlawrev-2157	482	22	from	from	ADP
inlawrev-2157	482	23	a	a	DET
inlawrev-2157	482	24	general	general	ADJ
inlawrev-2157	482	25	budgetary	budgetary	ADJ
inlawrev-2157	482	26	account	account	NOUN
inlawrev-2157	482	27	.	.	PUNCT
inlawrev-2157	483	1	teaching	teaching	NOUN
inlawrev-2157	483	2	grants	grant	NOUN
inlawrev-2157	483	3	,	,	PUNCT
inlawrev-2157	483	4	therefore	therefore	ADV
inlawrev-2157	483	5	,	,	PUNCT
inlawrev-2157	483	6	are	be	AUX
inlawrev-2157	483	7	paid	pay	VERB
inlawrev-2157	483	8	from	from	ADP
inlawrev-2157	483	9	the	the	DET
inlawrev-2157	483	10	same	same	ADJ
inlawrev-2157	483	11	account	account	NOUN
inlawrev-2157	483	12	as	as	ADP
inlawrev-2157	483	13	university	university	NOUN
inlawrev-2157	483	14	employee	employee	NOUN
inlawrev-2157	483	15	salaries	salary	NOUN
inlawrev-2157	483	16	.	.	PUNCT
inlawrev-2157	484	1	whether	whether	SCONJ
inlawrev-2157	484	2	income	income	NOUN
inlawrev-2157	484	3	tax	tax	NOUN
inlawrev-2157	484	4	is	be	AUX
inlawrev-2157	484	5	withheld	withhold	VERB
inlawrev-2157	484	6	from	from	ADP
inlawrev-2157	484	7	the	the	DET
inlawrev-2157	484	8	stipend	stipend	NOUN
inlawrev-2157	484	9	depends	depend	VERB
inlawrev-2157	484	10	upon	upon	SCONJ
inlawrev-2157	484	11	the	the	DET
inlawrev-2157	484	12	administrative	administrative	ADJ
inlawrev-2157	484	13	practices	practice	NOUN
inlawrev-2157	484	14	of	of	ADP
inlawrev-2157	484	15	the	the	DET
inlawrev-2157	484	16	particular	particular	ADJ
inlawrev-2157	484	17	university	university	NOUN
inlawrev-2157	484	18	or	or	CCONJ
inlawrev-2157	484	19	department	department	NOUN
inlawrev-2157	484	20	involved	involve	VERB
inlawrev-2157	484	21	.	.	PUNCT
inlawrev-2157	485	1	in	in	ADP
inlawrev-2157	485	2	contrast	contrast	NOUN
inlawrev-2157	485	3	to	to	ADP
inlawrev-2157	485	4	the	the	DET
inlawrev-2157	485	5	curriculum	curriculum	NOUN
inlawrev-2157	485	6	-	-	PUNCT
inlawrev-2157	485	7	oriented	orient	VERB
inlawrev-2157	485	8	training	training	NOUN
inlawrev-2157	485	9	program	program	NOUN
inlawrev-2157	485	10	described	describe	VERB
inlawrev-2157	485	11	above	above	ADV
inlawrev-2157	485	12	,	,	PUNCT
inlawrev-2157	485	13	many	many	ADJ
inlawrev-2157	485	14	universities	university	NOUN
inlawrev-2157	485	15	consider	consider	VERB
inlawrev-2157	485	16	teaching	teach	VERB
inlawrev-2157	485	17	assistants	assistant	NOUN
inlawrev-2157	485	18	to	to	PART
inlawrev-2157	485	19	be	be	AUX
inlawrev-2157	485	20	associate	associate	ADJ
inlawrev-2157	485	21	faculty	faculty	NOUN
inlawrev-2157	485	22	with	with	ADP
inlawrev-2157	485	23	full	full	ADJ
inlawrev-2157	485	24	responsibility	responsibility	NOUN
inlawrev-2157	485	25	for	for	ADP
inlawrev-2157	485	26	the	the	DET
inlawrev-2157	485	27	course	course	NOUN
inlawrev-2157	485	28	being	be	AUX
inlawrev-2157	485	29	taught	teach	VERB
inlawrev-2157	485	30	and	and	CCONJ
inlawrev-2157	485	31	treat	treat	VERB
inlawrev-2157	485	32	them	they	PRON
inlawrev-2157	485	33	as	as	ADP
inlawrev-2157	485	34	employees	employee	NOUN
inlawrev-2157	485	35	rather	rather	ADV
inlawrev-2157	485	36	than	than	ADP
inlawrev-2157	485	37	strictly	strictly	ADV
inlawrev-2157	485	38	as	as	ADP
inlawrev-2157	485	39	students	student	NOUN
inlawrev-2157	485	40	.	.	PUNCT
inlawrev-2157	486	1	85	85	NUM
inlawrev-2157	486	2	in	in	ADP
inlawrev-2157	486	3	these	these	DET
inlawrev-2157	486	4	circumstances	circumstance	NOUN
inlawrev-2157	486	5	,	,	PUNCT
inlawrev-2157	486	6	stipends	stipend	NOUN
inlawrev-2157	486	7	paid	pay	VERB
inlawrev-2157	486	8	to	to	ADP
inlawrev-2157	486	9	students	student	NOUN
inlawrev-2157	486	10	are	be	AUX
inlawrev-2157	486	11	taxolis	taxolis	ADJ
inlawrev-2157	486	12	,	,	PUNCT
inlawrev-2157	486	13	may	may	AUX
inlawrev-2157	486	14	5	5	NUM
inlawrev-2157	486	15	,	,	PUNCT
inlawrev-2157	486	16	1975	1975	NUM
inlawrev-2157	486	17	;	;	PUNCT
inlawrev-2157	486	18	prof	prof	PROPN
inlawrev-2157	486	19	.	.	PUNCT
inlawrev-2157	487	1	donald	donald	PROPN
inlawrev-2157	487	2	j.	j.	PROPN
inlawrev-2157	487	3	gray	gray	PROPN
inlawrev-2157	487	4	,	,	PUNCT
inlawrev-2157	487	5	department	department	NOUN
inlawrev-2157	487	6	of	of	ADP
inlawrev-2157	487	7	english	english	PROPN
inlawrev-2157	487	8	,	,	PUNCT
inlawrev-2157	487	9	indiana	indiana	PROPN
inlawrev-2157	487	10	university	university	PROPN
inlawrev-2157	487	11	,	,	PUNCT
inlawrev-2157	487	12	in	in	ADP
inlawrev-2157	487	13	bloomington	bloomington	PROPN
inlawrev-2157	487	14	,	,	PUNCT
inlawrev-2157	487	15	indiana	indiana	PROPN
inlawrev-2157	487	16	,	,	PUNCT
inlawrev-2157	487	17	may	may	AUX
inlawrev-2157	487	18	5	5	NUM
inlawrev-2157	487	19	,	,	PUNCT
inlawrev-2157	487	20	1975	1975	NUM
inlawrev-2157	487	21	;	;	PUNCT
inlawrev-2157	487	22	and	and	CCONJ
inlawrev-2157	487	23	prof	prof	PROPN
inlawrev-2157	487	24	.	.	PUNCT
inlawrev-2157	488	1	sheldon	sheldon	PROPN
inlawrev-2157	488	2	stryker	stryker	PROPN
inlawrev-2157	488	3	,	,	PUNCT
inlawrev-2157	488	4	chairman	chairman	NOUN
inlawrev-2157	488	5	of	of	ADP
inlawrev-2157	488	6	the	the	DET
inlawrev-2157	488	7	department	department	PROPN
inlawrev-2157	488	8	of	of	ADP
inlawrev-2157	488	9	sociology	sociology	NOUN
inlawrev-2157	488	10	,	,	PUNCT
inlawrev-2157	488	11	indiana	indiana	PROPN
inlawrev-2157	488	12	university	university	PROPN
inlawrev-2157	488	13	,	,	PUNCT
inlawrev-2157	488	14	in	in	ADP
inlawrev-2157	488	15	bloomington	bloomington	PROPN
inlawrev-2157	488	16	,	,	PUNCT
inlawrev-2157	488	17	indiana	indiana	PROPN
inlawrev-2157	488	18	,	,	PUNCT
inlawrev-2157	488	19	may	may	AUX
inlawrev-2157	488	20	14	14	NUM
inlawrev-2157	488	21	,	,	PUNCT
inlawrev-2157	488	22	1975	1975	NUM
inlawrev-2157	488	23	.	.	PUNCT
inlawrev-2157	489	1	"	"	PUNCT
inlawrev-2157	489	2	this	this	DET
inlawrev-2157	489	3	type	type	NOUN
inlawrev-2157	489	4	of	of	ADP
inlawrev-2157	489	5	program	program	NOUN
inlawrev-2157	489	6	is	be	AUX
inlawrev-2157	489	7	carried	carry	VERB
inlawrev-2157	489	8	on	on	ADP
inlawrev-2157	489	9	by	by	ADP
inlawrev-2157	489	10	the	the	DET
inlawrev-2157	489	11	psychology	psychology	NOUN
inlawrev-2157	489	12	department	department	NOUN
inlawrev-2157	489	13	at	at	ADP
inlawrev-2157	489	14	purdue	purdue	PROPN
inlawrev-2157	489	15	university	university	PROPN
inlawrev-2157	489	16	.	.	PUNCT
inlawrev-2157	490	1	purdue	purdue	PROPN
inlawrev-2157	490	2	university	university	PROPN
inlawrev-2157	490	3	,	,	PUNCT
inlawrev-2157	490	4	1974	1974	NUM
inlawrev-2157	490	5	-	-	SYM
inlawrev-2157	490	6	1976	1976	NUM
inlawrev-2157	490	7	graduate	graduate	NOUN
inlawrev-2157	490	8	school	school	NOUN
inlawrev-2157	490	9	bulletin	bulletin	NOUN
inlawrev-2157	490	10	296	296	NUM
inlawrev-2157	490	11	.	.	PUNCT
inlawrev-2157	491	1	84the	84the	DET
inlawrev-2157	491	2	departments	department	NOUN
inlawrev-2157	491	3	used	use	VERB
inlawrev-2157	491	4	as	as	ADP
inlawrev-2157	491	5	examples	example	NOUN
inlawrev-2157	491	6	in	in	ADP
inlawrev-2157	491	7	this	this	DET
inlawrev-2157	491	8	study	study	NOUN
inlawrev-2157	491	9	gave	give	VERB
inlawrev-2157	491	10	the	the	DET
inlawrev-2157	491	11	following	follow	VERB
inlawrev-2157	491	12	estimates	estimate	NOUN
inlawrev-2157	491	13	of	of	ADP
inlawrev-2157	491	14	the	the	DET
inlawrev-2157	491	15	percentage	percentage	NOUN
inlawrev-2157	491	16	of	of	ADP
inlawrev-2157	491	17	graduate	graduate	ADJ
inlawrev-2157	491	18	students	student	NOUN
inlawrev-2157	491	19	who	who	PRON
inlawrev-2157	491	20	pursue	pursue	VERB
inlawrev-2157	491	21	a	a	DET
inlawrev-2157	491	22	teaching	teaching	NOUN
inlawrev-2157	491	23	career	career	NOUN
inlawrev-2157	491	24	:	:	PUNCT
inlawrev-2157	491	25	biochemistry	biochemistry	NOUN
inlawrev-2157	491	26	70	70	NUM
inlawrev-2157	491	27	%	%	NOUN
inlawrev-2157	491	28	,	,	PUNCT
inlawrev-2157	491	29	chemistry	chemistry	NOUN
inlawrev-2157	491	30	30	30	NUM
inlawrev-2157	491	31	%	%	NOUN
inlawrev-2157	491	32	,	,	PUNCT
inlawrev-2157	491	33	english	english	PROPN
inlawrev-2157	491	34	100	100	NUM
inlawrev-2157	491	35	%	%	NOUN
inlawrev-2157	491	36	,	,	PUNCT
inlawrev-2157	491	37	microbiology	microbiology	NOUN
inlawrev-2157	491	38	40	40	NUM
inlawrev-2157	491	39	%	%	NOUN
inlawrev-2157	491	40	,	,	PUNCT
inlawrev-2157	491	41	pharmacology	pharmacology	NOUN
inlawrev-2157	491	42	50	50	NUM
inlawrev-2157	491	43	%	%	NOUN
inlawrev-2157	491	44	,	,	PUNCT
inlawrev-2157	491	45	sociology	sociology	NOUN
inlawrev-2157	491	46	95	95	NUM
inlawrev-2157	491	47	%	%	NOUN
inlawrev-2157	491	48	.	.	PUNCT
inlawrev-2157	492	1	65	65	NUM
inlawrev-2157	492	2	for	for	ADP
inlawrev-2157	492	3	example	example	NOUN
inlawrev-2157	492	4	,	,	PUNCT
inlawrev-2157	492	5	beginning	begin	VERB
inlawrev-2157	492	6	graduate	graduate	ADJ
inlawrev-2157	492	7	assistants	assistant	NOUN
inlawrev-2157	492	8	in	in	ADP
inlawrev-2157	492	9	the	the	DET
inlawrev-2157	492	10	department	department	NOUN
inlawrev-2157	492	11	of	of	ADP
inlawrev-2157	492	12	english	english	PROPN
inlawrev-2157	492	13	at	at	ADP
inlawrev-2157	492	14	indiana	indiana	PROPN
inlawrev-2157	492	15	university	university	PROPN
inlawrev-2157	492	16	have	have	VERB
inlawrev-2157	492	17	responsibilities	responsibility	NOUN
inlawrev-2157	492	18	similar	similar	ADJ
inlawrev-2157	492	19	to	to	ADP
inlawrev-2157	492	20	those	those	PRON
inlawrev-2157	492	21	outlined	outline	VERB
inlawrev-2157	492	22	above	above	ADV
inlawrev-2157	492	23	.	.	PUNCT
inlawrev-2157	493	1	as	as	SCONJ
inlawrev-2157	493	2	these	these	DET
inlawrev-2157	493	3	teaching	teaching	NOUN
inlawrev-2157	493	4	assistants	assistant	NOUN
inlawrev-2157	493	5	gain	gain	VERB
inlawrev-2157	493	6	experience	experience	NOUN
inlawrev-2157	493	7	,	,	PUNCT
inlawrev-2157	493	8	however	however	ADV
inlawrev-2157	493	9	,	,	PUNCT
inlawrev-2157	493	10	the	the	DET
inlawrev-2157	493	11	responsibilities	responsibility	NOUN
inlawrev-2157	493	12	increase	increase	VERB
inlawrev-2157	493	13	until	until	ADP
inlawrev-2157	493	14	,	,	PUNCT
inlawrev-2157	493	15	in	in	ADP
inlawrev-2157	493	16	the	the	DET
inlawrev-2157	493	17	third	third	ADJ
inlawrev-2157	493	18	year	year	NOUN
inlawrev-2157	493	19	,	,	PUNCT
inlawrev-2157	493	20	such	such	ADJ
inlawrev-2157	493	21	graduate	graduate	NOUN
inlawrev-2157	493	22	assistants	assistant	NOUN
inlawrev-2157	493	23	have	have	VERB
inlawrev-2157	493	24	total	total	ADJ
inlawrev-2157	493	25	responsibility	responsibility	NOUN
inlawrev-2157	493	26	for	for	ADP
inlawrev-2157	493	27	the	the	DET
inlawrev-2157	493	28	course	course	NOUN
inlawrev-2157	493	29	being	be	AUX
inlawrev-2157	493	30	taught	teach	VERB
inlawrev-2157	493	31	.	.	PUNCT
inlawrev-2157	494	1	interview	interview	NOUN
inlawrev-2157	494	2	with	with	ADP
inlawrev-2157	494	3	prof	prof	PROPN
inlawrev-2157	494	4	.	.	PUNCT
inlawrev-2157	495	1	donald	donald	PROPN
inlawrev-2157	495	2	j.	j.	PROPN
inlawrev-2157	495	3	gray	gray	PROPN
inlawrev-2157	495	4	,	,	PUNCT
inlawrev-2157	495	5	department	department	NOUN
inlawrev-2157	495	6	of	of	ADP
inlawrev-2157	495	7	english	english	PROPN
inlawrev-2157	495	8	,	,	PUNCT
inlawrev-2157	495	9	indiana	indiana	PROPN
inlawrev-2157	495	10	university	university	PROPN
inlawrev-2157	495	11	,	,	PUNCT
inlawrev-2157	495	12	in	in	ADP
inlawrev-2157	495	13	bloomington	bloomington	PROPN
inlawrev-2157	495	14	,	,	PUNCT
inlawrev-2157	495	15	indiana	indiana	PROPN
inlawrev-2157	495	16	,	,	PUNCT
inlawrev-2157	495	17	may	may	AUX
inlawrev-2157	495	18	14	14	NUM
inlawrev-2157	495	19	,	,	PUNCT
inlawrev-2157	495	20	1975	1975	NUM
inlawrev-2157	495	21	.	.	PUNCT
inlawrev-2157	496	1	770	770	NUM
inlawrev-2157	496	2	indiana	indiana	PROPN
inlawrev-2157	496	3	law	law	PROPN
inlawrev-2157	496	4	review	review	NOUN
inlawrev-2157	496	5	[	[	X
inlawrev-2157	496	6	vol	vol	NOUN
inlawrev-2157	496	7	.	.	PUNCT
inlawrev-2157	497	1	8:749	8:749	PROPN
inlawrev-2157	498	1	able	able	ADJ
inlawrev-2157	498	2	compensation	compensation	NOUN
inlawrev-2157	498	3	for	for	ADP
inlawrev-2157	498	4	services	service	NOUN
inlawrev-2157	498	5	,	,	PUNCT
inlawrev-2157	498	6	rather	rather	ADV
inlawrev-2157	498	7	than	than	ADP
inlawrev-2157	498	8	scholarships	scholarship	NOUN
inlawrev-2157	498	9	.	.	PUNCT
inlawrev-2157	499	1	because	because	SCONJ
inlawrev-2157	499	2	of	of	ADP
inlawrev-2157	499	3	the	the	DET
inlawrev-2157	499	4	propensity	propensity	NOUN
inlawrev-2157	499	5	of	of	ADP
inlawrev-2157	499	6	universities	university	NOUN
inlawrev-2157	499	7	to	to	PART
inlawrev-2157	499	8	treat	treat	VERB
inlawrev-2157	499	9	teaching	teaching	NOUN
inlawrev-2157	499	10	assistants	assistant	NOUN
inlawrev-2157	499	11	as	as	ADP
inlawrev-2157	499	12	employees	employee	NOUN
inlawrev-2157	499	13	,	,	PUNCT
inlawrev-2157	499	14	nearly	nearly	ADV
inlawrev-2157	499	15	insurmountable	insurmountable	ADJ
inlawrev-2157	499	16	obstacles	obstacle	NOUN
inlawrev-2157	499	17	have	have	AUX
inlawrev-2157	499	18	been	be	AUX
inlawrev-2157	499	19	encountered	encounter	VERB
inlawrev-2157	499	20	in	in	ADP
inlawrev-2157	499	21	attempts	attempt	NOUN
inlawrev-2157	499	22	to	to	PART
inlawrev-2157	499	23	show	show	VERB
inlawrev-2157	499	24	that	that	SCONJ
inlawrev-2157	499	25	any	any	DET
inlawrev-2157	499	26	teaching	teaching	NOUN
inlawrev-2157	499	27	stipend	stipend	NOUN
inlawrev-2157	499	28	possesses	possess	VERB
inlawrev-2157	499	29	the	the	DET
inlawrev-2157	499	30	normal	normal	ADJ
inlawrev-2157	499	31	characteristics	characteristic	NOUN
inlawrev-2157	499	32	of	of	ADP
inlawrev-2157	499	33	a	a	DET
inlawrev-2157	499	34	scholarship	scholarship	NOUN
inlawrev-2157	499	35	.	.	PUNCT
inlawrev-2157	500	1	in	in	ADP
inlawrev-2157	500	2	robert	robert	PROPN
inlawrev-2157	500	3	h.	h.	PROPN
inlawrev-2157	500	4	steiman,66	steiman,66	PROPN
inlawrev-2157	500	5	however	however	ADV
inlawrev-2157	500	6	,	,	PUNCT
inlawrev-2157	500	7	a	a	DET
inlawrev-2157	500	8	case	case	NOUN
inlawrev-2157	500	9	in	in	ADP
inlawrev-2157	500	10	which	which	PRON
inlawrev-2157	500	11	a	a	DET
inlawrev-2157	500	12	teaching	teaching	NOUN
inlawrev-2157	500	13	assistantship	assistantship	NOUN
inlawrev-2157	500	14	stipend	stipend	NOUN
inlawrev-2157	500	15	was	be	AUX
inlawrev-2157	500	16	found	find	VERB
inlawrev-2157	500	17	to	to	PART
inlawrev-2157	500	18	be	be	AUX
inlawrev-2157	500	19	a	a	DET
inlawrev-2157	500	20	scholarship	scholarship	NOUN
inlawrev-2157	500	21	,	,	PUNCT
inlawrev-2157	500	22	these	these	DET
inlawrev-2157	500	23	obstacles	obstacle	NOUN
inlawrev-2157	500	24	were	be	AUX
inlawrev-2157	500	25	circumvented	circumvent	VERB
inlawrev-2157	500	26	.	.	PUNCT
inlawrev-2157	501	1	in	in	ADP
inlawrev-2157	501	2	steiman	steiman	NOUN
inlawrev-2157	501	3	,	,	PUNCT
inlawrev-2157	501	4	a	a	DET
inlawrev-2157	501	5	doctoral	doctoral	ADJ
inlawrev-2157	501	6	candidate	candidate	NOUN
inlawrev-2157	501	7	received	receive	VERB
inlawrev-2157	501	8	a	a	DET
inlawrev-2157	501	9	typical	typical	ADJ
inlawrev-2157	501	10	curriculum	curriculum	NOUN
inlawrev-2157	501	11	-	-	PUNCT
inlawrev-2157	501	12	oriented	orient	VERB
inlawrev-2157	501	13	teaching	teaching	NOUN
inlawrev-2157	501	14	assistantship	assistantship	NOUN
inlawrev-2157	501	15	.	.	PUNCT
inlawrev-2157	502	1	the	the	DET
inlawrev-2157	502	2	duties	duty	NOUN
inlawrev-2157	502	3	required	require	VERB
inlawrev-2157	502	4	of	of	ADP
inlawrev-2157	502	5	him	he	PRON
inlawrev-2157	502	6	were	be	AUX
inlawrev-2157	502	7	required	require	VERB
inlawrev-2157	502	8	of	of	ADP
inlawrev-2157	502	9	all	all	DET
inlawrev-2157	502	10	degree	degree	NOUN
inlawrev-2157	502	11	candidates	candidate	NOUN
inlawrev-2157	502	12	in	in	ADP
inlawrev-2157	502	13	the	the	DET
inlawrev-2157	502	14	department	department	NOUN
inlawrev-2157	502	15	,	,	PUNCT
inlawrev-2157	502	16	regardless	regardless	ADV
inlawrev-2157	502	17	of	of	ADP
inlawrev-2157	502	18	whether	whether	SCONJ
inlawrev-2157	502	19	they	they	PRON
inlawrev-2157	502	20	received	receive	VERB
inlawrev-2157	502	21	assistantships	assistantship	NOUN
inlawrev-2157	502	22	.	.	PUNCT
inlawrev-2157	503	1	the	the	DET
inlawrev-2157	503	2	teaching	teaching	NOUN
inlawrev-2157	503	3	duties	duty	NOUN
inlawrev-2157	503	4	required	require	VERB
inlawrev-2157	503	5	were	be	AUX
inlawrev-2157	503	6	always	always	ADV
inlawrev-2157	503	7	within	within	ADP
inlawrev-2157	503	8	the	the	DET
inlawrev-2157	503	9	area	area	NOUN
inlawrev-2157	503	10	of	of	ADP
inlawrev-2157	503	11	the	the	DET
inlawrev-2157	503	12	student	student	NOUN
inlawrev-2157	503	13	's	's	PART
inlawrev-2157	503	14	interest	interest	NOUN
inlawrev-2157	503	15	and	and	CCONJ
inlawrev-2157	503	16	study	study	NOUN
inlawrev-2157	503	17	,	,	PUNCT
inlawrev-2157	503	18	and	and	CCONJ
inlawrev-2157	503	19	academic	academic	ADJ
inlawrev-2157	503	20	credit	credit	NOUN
inlawrev-2157	503	21	was	be	AUX
inlawrev-2157	503	22	given	give	VERB
inlawrev-2157	503	23	.	.	PUNCT
inlawrev-2157	504	1	all	all	PRON
inlawrev-2157	504	2	of	of	ADP
inlawrev-2157	504	3	the	the	DET
inlawrev-2157	504	4	duties	duty	NOUN
inlawrev-2157	504	5	required	require	VERB
inlawrev-2157	504	6	were	be	AUX
inlawrev-2157	504	7	performed	perform	VERB
inlawrev-2157	504	8	under	under	ADP
inlawrev-2157	504	9	the	the	DET
inlawrev-2157	504	10	direct	direct	ADJ
inlawrev-2157	504	11	supervision	supervision	NOUN
inlawrev-2157	504	12	of	of	ADP
inlawrev-2157	504	13	a	a	DET
inlawrev-2157	504	14	faculty	faculty	NOUN
inlawrev-2157	504	15	member	member	NOUN
inlawrev-2157	504	16	in	in	ADP
inlawrev-2157	504	17	charge	charge	NOUN
inlawrev-2157	504	18	of	of	ADP
inlawrev-2157	504	19	the	the	DET
inlawrev-2157	504	20	particular	particular	ADJ
inlawrev-2157	504	21	course	course	NOUN
inlawrev-2157	504	22	,	,	PUNCT
inlawrev-2157	504	23	who	who	PRON
inlawrev-2157	504	24	also	also	ADV
inlawrev-2157	504	25	assigned	assign	VERB
inlawrev-2157	504	26	grades	grade	NOUN
inlawrev-2157	504	27	for	for	ADP
inlawrev-2157	504	28	both	both	CCONJ
inlawrev-2157	504	29	the	the	DET
inlawrev-2157	504	30	undergraduate	undergraduate	ADJ
inlawrev-2157	504	31	students	student	NOUN
inlawrev-2157	504	32	and	and	CCONJ
inlawrev-2157	504	33	the	the	DET
inlawrev-2157	504	34	teaching	teaching	NOUN
inlawrev-2157	504	35	assistants	assistant	NOUN
inlawrev-2157	504	36	.	.	PUNCT
inlawrev-2157	505	1	in	in	ADP
inlawrev-2157	505	2	conformance	conformance	NOUN
inlawrev-2157	505	3	with	with	ADP
inlawrev-2157	505	4	the	the	DET
inlawrev-2157	505	5	instructional	instructional	ADJ
inlawrev-2157	505	6	nature	nature	NOUN
inlawrev-2157	505	7	of	of	ADP
inlawrev-2157	505	8	the	the	DET
inlawrev-2157	505	9	teaching	teaching	NOUN
inlawrev-2157	505	10	services	service	NOUN
inlawrev-2157	505	11	provided	provide	VERB
inlawrev-2157	505	12	by	by	ADP
inlawrev-2157	505	13	the	the	DET
inlawrev-2157	505	14	graduate	graduate	NOUN
inlawrev-2157	505	15	students	student	NOUN
inlawrev-2157	505	16	,	,	PUNCT
inlawrev-2157	505	17	the	the	DET
inlawrev-2157	505	18	professors	professor	NOUN
inlawrev-2157	505	19	also	also	ADV
inlawrev-2157	505	20	made	make	VERB
inlawrev-2157	505	21	an	an	DET
inlawrev-2157	505	22	overall	overall	ADJ
inlawrev-2157	505	23	evaluation	evaluation	NOUN
inlawrev-2157	505	24	of	of	ADP
inlawrev-2157	505	25	the	the	DET
inlawrev-2157	505	26	performance	performance	NOUN
inlawrev-2157	505	27	and	and	CCONJ
inlawrev-2157	505	28	ability	ability	NOUN
inlawrev-2157	505	29	of	of	ADP
inlawrev-2157	505	30	each	each	DET
inlawrev-2157	505	31	student	student	NOUN
inlawrev-2157	505	32	,	,	PUNCT
inlawrev-2157	505	33	regardless	regardless	ADV
inlawrev-2157	505	34	of	of	ADP
inlawrev-2157	505	35	whether	whether	SCONJ
inlawrev-2157	505	36	the	the	DET
inlawrev-2157	505	37	student	student	NOUN
inlawrev-2157	505	38	received	receive	VERB
inlawrev-2157	505	39	an	an	DET
inlawrev-2157	505	40	assistantship	assistantship	NOUN
inlawrev-2157	505	41	.	.	PUNCT
inlawrev-2157	506	1	this	this	DET
inlawrev-2157	506	2	evaluation	evaluation	NOUN
inlawrev-2157	506	3	was	be	AUX
inlawrev-2157	506	4	included	include	VERB
inlawrev-2157	506	5	in	in	ADP
inlawrev-2157	506	6	the	the	DET
inlawrev-2157	506	7	student	student	NOUN
inlawrev-2157	506	8	's	's	PART
inlawrev-2157	506	9	file	file	NOUN
inlawrev-2157	506	10	for	for	ADP
inlawrev-2157	506	11	use	use	NOUN
inlawrev-2157	506	12	in	in	ADP
inlawrev-2157	506	13	answering	answer	VERB
inlawrev-2157	506	14	inquiries	inquiry	NOUN
inlawrev-2157	506	15	of	of	ADP
inlawrev-2157	506	16	potential	potential	ADJ
inlawrev-2157	506	17	employers	employer	NOUN
inlawrev-2157	506	18	.	.	PUNCT
inlawrev-2157	507	1	several	several	ADJ
inlawrev-2157	507	2	types	type	NOUN
inlawrev-2157	507	3	of	of	ADP
inlawrev-2157	507	4	financial	financial	ADJ
inlawrev-2157	507	5	assistance	assistance	NOUN
inlawrev-2157	507	6	,	,	PUNCT
inlawrev-2157	507	7	including	include	VERB
inlawrev-2157	507	8	assistantships	assistantship	NOUN
inlawrev-2157	507	9	,	,	PUNCT
inlawrev-2157	507	10	trainingships	trainingship	NOUN
inlawrev-2157	507	11	,	,	PUNCT
inlawrev-2157	507	12	and	and	CCONJ
inlawrev-2157	507	13	scholarships	scholarship	NOUN
inlawrev-2157	507	14	,	,	PUNCT
inlawrev-2157	507	15	were	be	AUX
inlawrev-2157	507	16	available	available	ADJ
inlawrev-2157	507	17	to	to	PART
inlawrev-2157	507	18	graduate	graduate	VERB
inlawrev-2157	507	19	students	student	NOUN
inlawrev-2157	507	20	.	.	PUNCT
inlawrev-2157	508	1	the	the	DET
inlawrev-2157	508	2	university	university	NOUN
inlawrev-2157	508	3	stated	state	VERB
inlawrev-2157	508	4	that	that	SCONJ
inlawrev-2157	508	5	the	the	DET
inlawrev-2157	508	6	primary	primary	ADJ
inlawrev-2157	508	7	purpose	purpose	NOUN
inlawrev-2157	508	8	of	of	ADP
inlawrev-2157	508	9	the	the	DET
inlawrev-2157	508	10	graduate	graduate	NOUN
inlawrev-2157	508	11	assistantship	assistantship	NOUN
inlawrev-2157	508	12	program	program	NOUN
inlawrev-2157	508	13	was	be	AUX
inlawrev-2157	508	14	to	to	PART
inlawrev-2157	508	15	enable	enable	VERB
inlawrev-2157	508	16	students	student	NOUN
inlawrev-2157	508	17	to	to	PART
inlawrev-2157	508	18	pursue	pursue	VERB
inlawrev-2157	508	19	graduate	graduate	NOUN
inlawrev-2157	508	20	studies	study	NOUN
inlawrev-2157	508	21	,	,	PUNCT
inlawrev-2157	508	22	and	and	CCONJ
inlawrev-2157	508	23	that	that	SCONJ
inlawrev-2157	508	24	an	an	DET
inlawrev-2157	508	25	effort	effort	NOUN
inlawrev-2157	508	26	was	be	AUX
inlawrev-2157	508	27	made	make	VERB
inlawrev-2157	508	28	to	to	PART
inlawrev-2157	508	29	provide	provide	VERB
inlawrev-2157	508	30	the	the	DET
inlawrev-2157	508	31	student	student	NOUN
inlawrev-2157	508	32	with	with	ADP
inlawrev-2157	508	33	the	the	DET
inlawrev-2157	508	34	kind	kind	NOUN
inlawrev-2157	508	35	of	of	ADP
inlawrev-2157	508	36	aid	aid	NOUN
inlawrev-2157	508	37	which	which	PRON
inlawrev-2157	508	38	would	would	AUX
inlawrev-2157	508	39	be	be	AUX
inlawrev-2157	508	40	most	most	ADV
inlawrev-2157	508	41	beneficial	beneficial	ADJ
inlawrev-2157	508	42	.	.	PUNCT
inlawrev-2157	509	1	financial	financial	ADJ
inlawrev-2157	509	2	need	need	NOUN
inlawrev-2157	509	3	,	,	PUNCT
inlawrev-2157	509	4	rather	rather	ADV
inlawrev-2157	509	5	than	than	ADP
inlawrev-2157	509	6	teaching	teach	VERB
inlawrev-2157	509	7	ability	ability	NOUN
inlawrev-2157	509	8	or	or	CCONJ
inlawrev-2157	509	9	experience	experience	NOUN
inlawrev-2157	509	10	,	,	PUNCT
inlawrev-2157	509	11	was	be	AUX
inlawrev-2157	509	12	the	the	DET
inlawrev-2157	509	13	primary	primary	ADJ
inlawrev-2157	509	14	factor	factor	NOUN
inlawrev-2157	509	15	in	in	ADP
inlawrev-2157	509	16	determining	determine	VERB
inlawrev-2157	509	17	whether	whether	SCONJ
inlawrev-2157	509	18	financial	financial	ADJ
inlawrev-2157	509	19	aid	aid	NOUN
inlawrev-2157	509	20	was	be	AUX
inlawrev-2157	509	21	appropriate	appropriate	ADJ
inlawrev-2157	509	22	in	in	ADP
inlawrev-2157	509	23	a	a	DET
inlawrev-2157	509	24	given	give	VERB
inlawrev-2157	509	25	case	case	NOUN
inlawrev-2157	509	26	.	.	PUNCT
inlawrev-2157	510	1	the	the	DET
inlawrev-2157	510	2	stipends	stipend	NOUN
inlawrev-2157	510	3	paid	pay	VERB
inlawrev-2157	510	4	to	to	ADP
inlawrev-2157	510	5	teaching	teach	VERB
inlawrev-2157	510	6	assistants	assistant	NOUN
inlawrev-2157	510	7	ranged	range	VERB
inlawrev-2157	510	8	from	from	ADP
inlawrev-2157	510	9	$	$	SYM
inlawrev-2157	510	10	2500	2500	NUM
inlawrev-2157	510	11	to	to	PART
inlawrev-2157	510	12	$	$	SYM
inlawrev-2157	510	13	3000	3000	NUM
inlawrev-2157	510	14	per	per	ADP
inlawrev-2157	510	15	year	year	NOUN
inlawrev-2157	510	16	,	,	PUNCT
inlawrev-2157	510	17	which	which	PRON
inlawrev-2157	510	18	exceeded	exceed	VERB
inlawrev-2157	510	19	the	the	DET
inlawrev-2157	510	20	annual	annual	ADJ
inlawrev-2157	510	21	salaries	salary	NOUN
inlawrev-2157	510	22	paid	pay	VERB
inlawrev-2157	510	23	to	to	ADP
inlawrev-2157	510	24	part	part	ADJ
inlawrev-2157	510	25	-	-	PUNCT
inlawrev-2157	510	26	time	time	NOUN
inlawrev-2157	510	27	instructors	instructor	NOUN
inlawrev-2157	510	28	.	.	PUNCT
inlawrev-2157	511	1	the	the	DET
inlawrev-2157	511	2	fact	fact	NOUN
inlawrev-2157	511	3	that	that	SCONJ
inlawrev-2157	511	4	teaching	teaching	NOUN
inlawrev-2157	511	5	assistants	assistant	NOUN
inlawrev-2157	511	6	were	be	AUX
inlawrev-2157	511	7	paid	pay	VERB
inlawrev-2157	511	8	more	more	ADJ
inlawrev-2157	511	9	than	than	ADP
inlawrev-2157	511	10	parttime	parttime	NOUN
inlawrev-2157	511	11	instructors	instructor	NOUN
inlawrev-2157	511	12	,	,	PUNCT
inlawrev-2157	511	13	coupled	couple	VERB
inlawrev-2157	511	14	with	with	ADP
inlawrev-2157	511	15	the	the	DET
inlawrev-2157	511	16	extensive	extensive	ADJ
inlawrev-2157	511	17	faculty	faculty	NOUN
inlawrev-2157	511	18	supervision	supervision	NOUN
inlawrev-2157	511	19	of	of	ADP
inlawrev-2157	511	20	the	the	DET
inlawrev-2157	511	21	graduate	graduate	NOUN
inlawrev-2157	511	22	assistant	assistant	NOUN
inlawrev-2157	511	23	's	's	PART
inlawrev-2157	511	24	work	work	NOUN
inlawrev-2157	511	25	,	,	PUNCT
inlawrev-2157	511	26	led	lead	VERB
inlawrev-2157	511	27	the	the	DET
inlawrev-2157	511	28	steiman	steiman	ADJ
inlawrev-2157	511	29	court	court	NOUN
inlawrev-2157	511	30	to	to	PART
inlawrev-2157	511	31	conclude	conclude	VERB
inlawrev-2157	511	32	that	that	SCONJ
inlawrev-2157	511	33	the	the	DET
inlawrev-2157	511	34	potential	potential	ADJ
inlawrev-2157	511	35	benefit	benefit	NOUN
inlawrev-2157	511	36	of	of	ADP
inlawrev-2157	511	37	the	the	DET
inlawrev-2157	511	38	student	student	NOUN
inlawrev-2157	511	39	's	's	PART
inlawrev-2157	511	40	services	service	NOUN
inlawrev-2157	511	41	was	be	AUX
inlawrev-2157	511	42	not	not	PART
inlawrev-2157	511	43	a	a	DET
inlawrev-2157	511	44	primary	primary	ADJ
inlawrev-2157	511	45	consideration	consideration	NOUN
inlawrev-2157	511	46	for	for	ADP
inlawrev-2157	511	47	granting	grant	VERB
inlawrev-2157	511	48	the	the	DET
inlawrev-2157	511	49	teaching	teaching	NOUN
inlawrev-2157	511	50	assistantships	assistantship	NOUN
inlawrev-2157	511	51	.	.	PUNCT
inlawrev-2157	512	1	the	the	DET
inlawrev-2157	512	2	department	department	PROPN
inlawrev-2157	512	3	of	of	ADP
inlawrev-2157	512	4	sociology	sociology	NOUN
inlawrev-2157	512	5	at	at	ADP
inlawrev-2157	512	6	indiana	indiana	PROPN
inlawrev-2157	512	7	university	university	PROPN
inlawrev-2157	512	8	has	have	VERB
inlawrev-2157	512	9	two	two	NUM
inlawrev-2157	512	10	types	type	NOUN
inlawrev-2157	512	11	of	of	ADP
inlawrev-2157	512	12	student	student	NOUN
inlawrev-2157	512	13	teaching	teaching	NOUN
inlawrev-2157	512	14	positions	position	NOUN
inlawrev-2157	512	15	.	.	PUNCT
inlawrev-2157	513	1	the	the	DET
inlawrev-2157	513	2	teaching	teaching	NOUN
inlawrev-2157	513	3	assistantship	assistantship	NOUN
inlawrev-2157	513	4	involves	involve	VERB
inlawrev-2157	513	5	work	work	NOUN
inlawrev-2157	513	6	under	under	ADP
inlawrev-2157	513	7	the	the	DET
inlawrev-2157	513	8	direct	direct	ADJ
inlawrev-2157	513	9	supervision	supervision	NOUN
inlawrev-2157	513	10	of	of	ADP
inlawrev-2157	513	11	the	the	DET
inlawrev-2157	513	12	faculty	faculty	NOUN
inlawrev-2157	513	13	and	and	CCONJ
inlawrev-2157	513	14	is	be	AUX
inlawrev-2157	513	15	similar	similar	ADJ
inlawrev-2157	513	16	to	to	ADP
inlawrev-2157	513	17	the	the	DET
inlawrev-2157	513	18	program	program	NOUN
inlawrev-2157	513	19	outlined	outline	VERB
inlawrev-2157	513	20	above	above	ADV
inlawrev-2157	513	21	.	.	PUNCT
inlawrev-2157	514	1	the	the	DET
inlawrev-2157	514	2	associate	associate	ADJ
inlawrev-2157	514	3	instructorship	instructorship	NOUN
inlawrev-2157	514	4	,	,	PUNCT
inlawrev-2157	514	5	however	however	ADV
inlawrev-2157	514	6	,	,	PUNCT
inlawrev-2157	514	7	gives	give	VERB
inlawrev-2157	514	8	the	the	DET
inlawrev-2157	514	9	graduate	graduate	NOUN
inlawrev-2157	514	10	student	student	NOUN
inlawrev-2157	514	11	the	the	DET
inlawrev-2157	514	12	same	same	ADJ
inlawrev-2157	514	13	responsibilities	responsibility	NOUN
inlawrev-2157	514	14	for	for	ADP
inlawrev-2157	514	15	the	the	DET
inlawrev-2157	514	16	course	course	NOUN
inlawrev-2157	514	17	being	be	AUX
inlawrev-2157	514	18	taught	teach	VERB
inlawrev-2157	514	19	as	as	ADP
inlawrev-2157	514	20	any	any	DET
inlawrev-2157	514	21	other	other	ADJ
inlawrev-2157	514	22	faculty	faculty	NOUN
inlawrev-2157	514	23	member	member	NOUN
inlawrev-2157	514	24	.	.	PUNCT
inlawrev-2157	515	1	interview	interview	NOUN
inlawrev-2157	515	2	with	with	ADP
inlawrev-2157	515	3	prof	prof	PROPN
inlawrev-2157	515	4	.	.	PUNCT
inlawrev-2157	516	1	sheldon	sheldon	PROPN
inlawrev-2157	516	2	stryker	stryker	PROPN
inlawrev-2157	516	3	,	,	PUNCT
inlawrev-2157	516	4	chairman	chairman	NOUN
inlawrev-2157	516	5	of	of	ADP
inlawrev-2157	516	6	the	the	DET
inlawrev-2157	516	7	department	department	PROPN
inlawrev-2157	516	8	of	of	ADP
inlawrev-2157	516	9	sociology	sociology	NOUN
inlawrev-2157	516	10	,	,	PUNCT
inlawrev-2157	516	11	indiana	indiana	PROPN
inlawrev-2157	516	12	university	university	PROPN
inlawrev-2157	516	13	,	,	PUNCT
inlawrev-2157	516	14	in	in	ADP
inlawrev-2157	516	15	bloomington	bloomington	PROPN
inlawrev-2157	516	16	,	,	PUNCT
inlawrev-2157	516	17	indiana	indiana	PROPN
inlawrev-2157	516	18	,	,	PUNCT
inlawrev-2157	516	19	may	may	AUX
inlawrev-2157	516	20	14	14	NUM
inlawrev-2157	516	21	,	,	PUNCT
inlawrev-2157	516	22	1975	1975	NUM
inlawrev-2157	516	23	.	.	PUNCT
inlawrev-2157	517	1	8656	8656	NUM
inlawrev-2157	517	2	t.c	t.c	PROPN
inlawrev-2157	517	3	.	.	PROPN
inlawrev-2157	517	4	1350	1350	NUM
inlawrev-2157	517	5	(	(	PUNCT
inlawrev-2157	517	6	1971	1971	NUM
inlawrev-2157	517	7	)	)	PUNCT
inlawrev-2157	517	8	.	.	PUNCT
inlawrev-2157	518	1	1975	1975	NUM
inlawrev-2157	518	2	]	]	PUNCT
inlawrev-2157	518	3	taxation	taxation	NOUN
inlawrev-2157	518	4	of	of	ADP
inlawrev-2157	518	5	scolarships	scolarship	NOUN
inlawrev-2157	518	6	771	771	NUM
inlawrev-2157	518	7	the	the	DET
inlawrev-2157	518	8	court	court	NOUN
inlawrev-2157	518	9	reasoned	reason	VERB
inlawrev-2157	518	10	that	that	SCONJ
inlawrev-2157	518	11	if	if	SCONJ
inlawrev-2157	518	12	the	the	DET
inlawrev-2157	518	13	university	university	NOUN
inlawrev-2157	518	14	's	's	PART
inlawrev-2157	518	15	objective	objective	NOUN
inlawrev-2157	518	16	had	have	AUX
inlawrev-2157	518	17	been	be	AUX
inlawrev-2157	518	18	to	to	PART
inlawrev-2157	518	19	aid	aid	VERB
inlawrev-2157	518	20	the	the	DET
inlawrev-2157	518	21	faculty	faculty	NOUN
inlawrev-2157	518	22	,	,	PUNCT
inlawrev-2157	518	23	part	part	ADJ
inlawrev-2157	518	24	-	-	PUNCT
inlawrev-2157	518	25	time	time	NOUN
inlawrev-2157	518	26	instructors	instructor	NOUN
inlawrev-2157	518	27	could	could	AUX
inlawrev-2157	518	28	have	have	AUX
inlawrev-2157	518	29	been	be	AUX
inlawrev-2157	518	30	hired	hire	VERB
inlawrev-2157	518	31	at	at	ADP
inlawrev-2157	518	32	a	a	DET
inlawrev-2157	518	33	lesser	less	ADJ
inlawrev-2157	518	34	cost	cost	NOUN
inlawrev-2157	518	35	.	.	PUNCT
inlawrev-2157	519	1	87	87	NUM
inlawrev-2157	519	2	the	the	DET
inlawrev-2157	519	3	university	university	NOUN
inlawrev-2157	519	4	withheld	withhold	VERB
inlawrev-2157	519	5	income	income	NOUN
inlawrev-2157	519	6	taxes	taxis	NOUN
inlawrev-2157	519	7	from	from	ADP
inlawrev-2157	519	8	the	the	DET
inlawrev-2157	519	9	stipends	stipend	NOUN
inlawrev-2157	519	10	and	and	CCONJ
inlawrev-2157	519	11	provided	provide	VERB
inlawrev-2157	519	12	the	the	DET
inlawrev-2157	519	13	teaching	teaching	NOUN
inlawrev-2157	519	14	assistants	assistant	NOUN
inlawrev-2157	519	15	with	with	ADP
inlawrev-2157	519	16	medical	medical	ADJ
inlawrev-2157	519	17	benefits	benefit	NOUN
inlawrev-2157	519	18	maintained	maintain	VERB
inlawrev-2157	519	19	for	for	ADP
inlawrev-2157	519	20	employees	employee	NOUN
inlawrev-2157	519	21	and	and	CCONJ
inlawrev-2157	519	22	not	not	PART
inlawrev-2157	519	23	available	available	ADJ
inlawrev-2157	519	24	to	to	ADP
inlawrev-2157	519	25	other	other	ADJ
inlawrev-2157	519	26	students	student	NOUN
inlawrev-2157	519	27	,	,	PUNCT
inlawrev-2157	519	28	but	but	CCONJ
inlawrev-2157	519	29	these	these	DET
inlawrev-2157	519	30	indications	indication	NOUN
inlawrev-2157	519	31	of	of	ADP
inlawrev-2157	519	32	an	an	DET
inlawrev-2157	519	33	employment	employment	NOUN
inlawrev-2157	519	34	relationship	relationship	NOUN
inlawrev-2157	519	35	were	be	AUX
inlawrev-2157	519	36	offset	offset	VERB
inlawrev-2157	519	37	by	by	ADP
inlawrev-2157	519	38	the	the	DET
inlawrev-2157	519	39	denial	denial	NOUN
inlawrev-2157	519	40	of	of	ADP
inlawrev-2157	519	41	other	other	ADJ
inlawrev-2157	519	42	employee	employee	NOUN
inlawrev-2157	519	43	benefits	benefit	NOUN
inlawrev-2157	519	44	to	to	PART
inlawrev-2157	519	45	graduate	graduate	ADJ
inlawrev-2157	519	46	assistants	assistant	NOUN
inlawrev-2157	519	47	.	.	PUNCT
inlawrev-2157	520	1	thus	thus	ADV
inlawrev-2157	520	2	,	,	PUNCT
inlawrev-2157	520	3	the	the	DET
inlawrev-2157	520	4	steiman	steiman	PROPN
inlawrev-2157	520	5	court	court	NOUN
inlawrev-2157	520	6	established	establish	VERB
inlawrev-2157	520	7	that	that	SCONJ
inlawrev-2157	520	8	teaching	teaching	NOUN
inlawrev-2157	520	9	assistantship	assistantship	NOUN
inlawrev-2157	520	10	stipends	stipend	NOUN
inlawrev-2157	520	11	are	be	AUX
inlawrev-2157	520	12	excludable	excludable	ADJ
inlawrev-2157	520	13	scholarships	scholarship	NOUN
inlawrev-2157	520	14	when	when	SCONJ
inlawrev-2157	520	15	a	a	DET
inlawrev-2157	520	16	university	university	NOUN
inlawrev-2157	520	17	requires	require	VERB
inlawrev-2157	520	18	teaching	teach	VERB
inlawrev-2157	520	19	services	service	NOUN
inlawrev-2157	520	20	as	as	ADP
inlawrev-2157	520	21	part	part	NOUN
inlawrev-2157	520	22	of	of	ADP
inlawrev-2157	520	23	its	its	PRON
inlawrev-2157	520	24	curriculum	curriculum	NOUN
inlawrev-2157	520	25	and	and	CCONJ
inlawrev-2157	520	26	treats	treat	VERB
inlawrev-2157	520	27	its	its	PRON
inlawrev-2157	520	28	teaching	teaching	NOUN
inlawrev-2157	520	29	assistants	assistant	NOUN
inlawrev-2157	520	30	as	as	ADP
inlawrev-2157	520	31	students	student	NOUN
inlawrev-2157	520	32	who	who	PRON
inlawrev-2157	520	33	are	be	AUX
inlawrev-2157	520	34	being	be	AUX
inlawrev-2157	520	35	trained.68	trained.68	NOUN
inlawrev-2157	520	36	this	this	DET
inlawrev-2157	520	37	result	result	NOUN
inlawrev-2157	520	38	is	be	AUX
inlawrev-2157	520	39	also	also	ADV
inlawrev-2157	520	40	possible	possible	ADJ
inlawrev-2157	520	41	,	,	PUNCT
inlawrev-2157	520	42	even	even	ADV
inlawrev-2157	520	43	if	if	SCONJ
inlawrev-2157	520	44	teaching	teaching	NOUN
inlawrev-2157	520	45	is	be	AUX
inlawrev-2157	520	46	not	not	PART
inlawrev-2157	520	47	absolutely	absolutely	ADV
inlawrev-2157	520	48	required	require	VERB
inlawrev-2157	520	49	of	of	ADP
inlawrev-2157	520	50	all	all	DET
inlawrev-2157	520	51	candidates	candidate	NOUN
inlawrev-2157	520	52	for	for	ADP
inlawrev-2157	520	53	the	the	DET
inlawrev-2157	520	54	degree	degree	NOUN
inlawrev-2157	520	55	,	,	PUNCT
inlawrev-2157	520	56	when	when	SCONJ
inlawrev-2157	520	57	an	an	DET
inlawrev-2157	520	58	integrated	integrated	ADJ
inlawrev-2157	520	59	program	program	NOUN
inlawrev-2157	520	60	of	of	ADP
inlawrev-2157	520	61	teaching	teaching	NOUN
inlawrev-2157	520	62	and	and	CCONJ
inlawrev-2157	520	63	research	research	NOUN
inlawrev-2157	520	64	is	be	AUX
inlawrev-2157	520	65	required	require	VERB
inlawrev-2157	520	66	in	in	ADP
inlawrev-2157	520	67	a	a	DET
inlawrev-2157	520	68	proportion	proportion	NOUN
inlawrev-2157	520	69	determined	determine	VERB
inlawrev-2157	520	70	by	by	ADP
inlawrev-2157	520	71	the	the	DET
inlawrev-2157	520	72	faculty	faculty	NOUN
inlawrev-2157	520	73	and	and	CCONJ
inlawrev-2157	520	74	the	the	DET
inlawrev-2157	520	75	student	student	NOUN
inlawrev-2157	520	76	to	to	PART
inlawrev-2157	520	77	best	well	ADV
inlawrev-2157	520	78	fulfill	fulfill	VERB
inlawrev-2157	520	79	the	the	DET
inlawrev-2157	520	80	student	student	NOUN
inlawrev-2157	520	81	's	's	PART
inlawrev-2157	520	82	educational	educational	ADJ
inlawrev-2157	520	83	goals	goal	NOUN
inlawrev-2157	520	84	.	.	PUNCT
inlawrev-2157	521	1	89	89	NUM
inlawrev-2157	521	2	when	when	SCONJ
inlawrev-2157	521	3	a	a	DET
inlawrev-2157	521	4	scholarship	scholarship	NOUN
inlawrev-2157	521	5	exclusion	exclusion	NOUN
inlawrev-2157	521	6	is	be	AUX
inlawrev-2157	521	7	claimed	claim	VERB
inlawrev-2157	521	8	for	for	ADP
inlawrev-2157	521	9	income	income	NOUN
inlawrev-2157	521	10	tax	tax	NOUN
inlawrev-2157	521	11	purposes	purpose	NOUN
inlawrev-2157	521	12	,	,	PUNCT
inlawrev-2157	521	13	it	it	PRON
inlawrev-2157	521	14	is	be	AUX
inlawrev-2157	521	15	advantageous	advantageous	ADJ
inlawrev-2157	521	16	to	to	PART
inlawrev-2157	521	17	include	include	VERB
inlawrev-2157	521	18	supporting	support	VERB
inlawrev-2157	521	19	information	information	NOUN
inlawrev-2157	521	20	with	with	ADP
inlawrev-2157	521	21	the	the	DET
inlawrev-2157	521	22	tax	tax	NOUN
inlawrev-2157	521	23	return	return	NOUN
inlawrev-2157	521	24	.	.	PUNCT
inlawrev-2157	522	1	90	90	NUM
inlawrev-2157	522	2	this	this	DET
inlawrev-2157	522	3	documentation	documentation	NOUN
inlawrev-2157	522	4	should	should	AUX
inlawrev-2157	522	5	consist	consist	VERB
inlawrev-2157	522	6	of	of	ADP
inlawrev-2157	522	7	a	a	DET
inlawrev-2157	522	8	letter	letter	NOUN
inlawrev-2157	522	9	from	from	ADP
inlawrev-2157	522	10	the	the	DET
inlawrev-2157	522	11	student	student	NOUN
inlawrev-2157	522	12	stating	state	VERB
inlawrev-2157	522	13	that	that	SCONJ
inlawrev-2157	522	14	he	he	PRON
inlawrev-2157	522	15	was	be	AUX
inlawrev-2157	522	16	enrolled	enrol	VERB
inlawrev-2157	522	17	as	as	ADP
inlawrev-2157	522	18	a	a	DET
inlawrev-2157	522	19	graduate	graduate	NOUN
inlawrev-2157	522	20	student	student	NOUN
inlawrev-2157	522	21	at	at	ADP
inlawrev-2157	522	22	the	the	DET
inlawrev-2157	522	23	particular	particular	ADJ
inlawrev-2157	522	24	university	university	NOUN
inlawrev-2157	522	25	during	during	ADP
inlawrev-2157	522	26	the	the	DET
inlawrev-2157	522	27	period	period	NOUN
inlawrev-2157	522	28	involved	involve	VERB
inlawrev-2157	522	29	and	and	CCONJ
inlawrev-2157	522	30	received	receive	VERB
inlawrev-2157	522	31	a	a	DET
inlawrev-2157	522	32	specific	specific	ADJ
inlawrev-2157	522	33	monetary	monetary	ADJ
inlawrev-2157	522	34	stipend	stipend	NOUN
inlawrev-2157	522	35	for	for	ADP
inlawrev-2157	522	36	teaching	teaching	NOUN
inlawrev-2157	522	37	activity	activity	NOUN
inlawrev-2157	522	38	necessary	necessary	ADJ
inlawrev-2157	522	39	for	for	ADP
inlawrev-2157	522	40	the	the	DET
inlawrev-2157	522	41	degree	degree	NOUN
inlawrev-2157	522	42	.	.	PUNCT
inlawrev-2157	523	1	the	the	DET
inlawrev-2157	523	2	letter	letter	NOUN
inlawrev-2157	523	3	also	also	ADV
inlawrev-2157	523	4	should	should	AUX
inlawrev-2157	523	5	state	state	VERB
inlawrev-2157	523	6	that	that	SCONJ
inlawrev-2157	523	7	this	this	DET
inlawrev-2157	523	8	income	income	NOUN
inlawrev-2157	523	9	is	be	AUX
inlawrev-2157	523	10	nontaxable	nontaxable	ADJ
inlawrev-2157	523	11	under	under	ADP
inlawrev-2157	523	12	section	section	NOUN
inlawrev-2157	523	13	117	117	NUM
inlawrev-2157	523	14	of	of	ADP
inlawrev-2157	523	15	the	the	DET
inlawrev-2157	523	16	internal	internal	ADJ
inlawrev-2157	523	17	revenue	revenue	NOUN
inlawrev-2157	523	18	code	code	NOUN
inlawrev-2157	523	19	of	of	ADP
inlawrev-2157	523	20	1954	1954	NUM
inlawrev-2157	523	21	as	as	SCONJ
inlawrev-2157	523	22	interpreted	interpret	VERB
inlawrev-2157	523	23	in	in	ADP
inlawrev-2157	523	24	robert	robert	PROPN
inlawrev-2157	523	25	h.	h.	PROPN
inlawrev-2157	523	26	steiman	steiman	PROPN
inlawrev-2157	523	27	,	,	PUNCT
inlawrev-2157	523	28	56	56	NUM
inlawrev-2157	523	29	t.c	t.c	PROPN
inlawrev-2157	523	30	.	.	PROPN
inlawrev-2157	523	31	1350	1350	NUM
inlawrev-2157	523	32	(	(	PUNCT
inlawrev-2157	523	33	1971	1971	NUM
inlawrev-2157	523	34	)	)	PUNCT
inlawrev-2157	523	35	.	.	PUNCT
inlawrev-2157	524	1	a	a	DET
inlawrev-2157	524	2	separate	separate	ADJ
inlawrev-2157	524	3	letter	letter	NOUN
inlawrev-2157	524	4	signed	sign	VERB
inlawrev-2157	524	5	by	by	ADP
inlawrev-2157	524	6	the	the	DET
inlawrev-2157	524	7	chairman	chairman	NOUN
inlawrev-2157	524	8	of	of	ADP
inlawrev-2157	524	9	the	the	DET
inlawrev-2157	524	10	department	department	NOUN
inlawrev-2157	524	11	should	should	AUX
inlawrev-2157	524	12	also	also	ADV
inlawrev-2157	524	13	be	be	AUX
inlawrev-2157	524	14	included	include	VERB
inlawrev-2157	524	15	,	,	PUNCT
inlawrev-2157	524	16	stating	state	VERB
inlawrev-2157	524	17	the	the	DET
inlawrev-2157	524	18	above	above	ADJ
inlawrev-2157	524	19	information	information	NOUN
inlawrev-2157	524	20	,	,	PUNCT
inlawrev-2157	524	21	and	and	CCONJ
inlawrev-2157	524	22	further	far	ADV
inlawrev-2157	524	23	stating	state	VERB
inlawrev-2157	524	24	that	that	SCONJ
inlawrev-2157	524	25	,	,	PUNCT
inlawrev-2157	524	26	as	as	ADP
inlawrev-2157	524	27	part	part	NOUN
inlawrev-2157	524	28	of	of	ADP
inlawrev-2157	524	29	the	the	DET
inlawrev-2157	524	30	training	training	NOUN
inlawrev-2157	524	31	program	program	NOUN
inlawrev-2157	524	32	,	,	PUNCT
inlawrev-2157	524	33	the	the	DET
inlawrev-2157	524	34	student	student	NOUN
inlawrev-2157	524	35	held	hold	VERB
inlawrev-2157	524	36	an	an	DET
inlawrev-2157	524	37	appointment	appointment	NOUN
inlawrev-2157	524	38	as	as	ADP
inlawrev-2157	524	39	a	a	DET
inlawrev-2157	524	40	graduate	graduate	NOUN
inlawrev-2157	524	41	assistant	assistant	NOUN
inlawrev-2157	524	42	for	for	ADP
inlawrev-2157	524	43	which	which	PRON
inlawrev-2157	524	44	the	the	DET
inlawrev-2157	524	45	student	student	NOUN
inlawrev-2157	524	46	received	receive	VERB
inlawrev-2157	524	47	a	a	DET
inlawrev-2157	524	48	specific	specific	ADJ
inlawrev-2157	524	49	monetary	monetary	ADJ
inlawrev-2157	524	50	stipend	stipend	NOUN
inlawrev-2157	524	51	from	from	ADP
inlawrev-2157	524	52	the	the	DET
inlawrev-2157	524	53	university	university	NOUN
inlawrev-2157	524	54	,	,	PUNCT
inlawrev-2157	524	55	that	that	SCONJ
inlawrev-2157	524	56	all	all	DET
inlawrev-2157	524	57	graduate	graduate	NOUN
inlawrev-2157	524	58	students	student	NOUN
inlawrev-2157	524	59	are	be	AUX
inlawrev-2157	524	60	required	require	VERB
inlawrev-2157	524	61	to	to	PART
inlawrev-2157	524	62	perform	perform	VERB
inlawrev-2157	524	63	similar	similar	ADJ
inlawrev-2157	524	64	services	service	NOUN
inlawrev-2157	524	65	as	as	ADP
inlawrev-2157	524	66	a	a	DET
inlawrev-2157	524	67	condition	condition	NOUN
inlawrev-2157	524	68	to	to	ADP
inlawrev-2157	524	69	receiving	receive	VERB
inlawrev-2157	524	70	the	the	DET
inlawrev-2157	524	71	degree	degree	NOUN
inlawrev-2157	524	72	,	,	PUNCT
inlawrev-2157	524	73	that	that	SCONJ
inlawrev-2157	524	74	the	the	DET
inlawrev-2157	524	75	teaching	teaching	NOUN
inlawrev-2157	524	76	performed	perform	VERB
inlawrev-2157	524	77	by	by	ADP
inlawrev-2157	524	78	the	the	DET
inlawrev-2157	524	79	student	student	NOUN
inlawrev-2157	524	80	as	as	ADP
inlawrev-2157	524	81	a	a	DET
inlawrev-2157	524	82	graduate	graduate	NOUN
inlawrev-2157	524	83	assistant	assistant	NOUN
inlawrev-2157	524	84	is	be	AUX
inlawrev-2157	524	85	considered	consider	VERB
inlawrev-2157	524	86	to	to	PART
inlawrev-2157	524	87	be	be	AUX
inlawrev-2157	524	88	a	a	DET
inlawrev-2157	524	89	valuable	valuable	ADJ
inlawrev-2157	524	90	and	and	CCONJ
inlawrev-2157	524	91	integral	integral	ADJ
inlawrev-2157	524	92	part	part	NOUN
inlawrev-2157	524	93	of	of	ADP
inlawrev-2157	524	94	his	his	PRON
inlawrev-2157	524	95	training	training	NOUN
inlawrev-2157	524	96	,	,	PUNCT
inlawrev-2157	524	97	and	and	CCONJ
inlawrev-2157	524	98	that	that	SCONJ
inlawrev-2157	524	99	the	the	DET
inlawrev-2157	524	100	teaching	teaching	NOUN
inlawrev-2157	524	101	is	be	AUX
inlawrev-2157	524	102	not	not	PART
inlawrev-2157	524	103	67id	67id	ADJ
inlawrev-2157	524	104	.	.	PUNCT
inlawrev-2157	525	1	at	at	ADP
inlawrev-2157	525	2	1356	1356	NUM
inlawrev-2157	525	3	.	.	PUNCT
inlawrev-2157	526	1	6athe	6athe	DET
inlawrev-2157	526	2	internal	internal	ADJ
inlawrev-2157	526	3	revenue	revenue	NOUN
inlawrev-2157	526	4	service	service	NOUN
inlawrev-2157	526	5	has	have	AUX
inlawrev-2157	526	6	acquiesced	acquiesce	VERB
inlawrev-2157	526	7	in	in	ADP
inlawrev-2157	526	8	the	the	DET
inlawrev-2157	526	9	steiman	steiman	ADJ
inlawrev-2157	526	10	decision	decision	NOUN
inlawrev-2157	526	11	.	.	PUNCT
inlawrev-2157	527	1	1971	1971	NUM
inlawrev-2157	527	2	-	-	SYM
inlawrev-2157	527	3	2	2	NUM
inlawrev-2157	527	4	cum	cum	NOUN
inlawrev-2157	527	5	.	.	PUNCT
inlawrev-2157	528	1	bull	bull	NOUN
inlawrev-2157	528	2	.	.	PUNCT
inlawrev-2157	529	1	3	3	X
inlawrev-2157	529	2	.	.	X
inlawrev-2157	529	3	89the	89the	PROPN
inlawrev-2157	529	4	internal	internal	PROPN
inlawrev-2157	529	5	revenue	revenue	NOUN
inlawrev-2157	529	6	service	service	NOUN
inlawrev-2157	529	7	conducted	conduct	VERB
inlawrev-2157	529	8	audits	audits	NOUN
inlawrev-2157	529	9	of	of	ADP
inlawrev-2157	529	10	the	the	DET
inlawrev-2157	529	11	income	income	NOUN
inlawrev-2157	529	12	tax	tax	NOUN
inlawrev-2157	529	13	returns	return	NOUN
inlawrev-2157	529	14	of	of	ADP
inlawrev-2157	529	15	several	several	ADJ
inlawrev-2157	529	16	recipients	recipient	NOUN
inlawrev-2157	529	17	of	of	ADP
inlawrev-2157	529	18	teaching	teach	VERB
inlawrev-2157	529	19	assistantships	assistantship	NOUN
inlawrev-2157	529	20	in	in	ADP
inlawrev-2157	529	21	the	the	DET
inlawrev-2157	529	22	department	department	NOUN
inlawrev-2157	529	23	of	of	ADP
inlawrev-2157	529	24	psychology	psychology	NOUN
inlawrev-2157	529	25	at	at	ADP
inlawrev-2157	529	26	purdue	purdue	PROPN
inlawrev-2157	529	27	university	university	NOUN
inlawrev-2157	529	28	,	,	PUNCT
inlawrev-2157	529	29	which	which	PRON
inlawrev-2157	529	30	has	have	VERB
inlawrev-2157	529	31	this	this	DET
inlawrev-2157	529	32	type	type	NOUN
inlawrev-2157	529	33	of	of	ADP
inlawrev-2157	529	34	program	program	NOUN
inlawrev-2157	529	35	.	.	PUNCT
inlawrev-2157	530	1	the	the	DET
inlawrev-2157	530	2	exclusion	exclusion	NOUN
inlawrev-2157	530	3	of	of	ADP
inlawrev-2157	530	4	the	the	DET
inlawrev-2157	530	5	teaching	teaching	NOUN
inlawrev-2157	530	6	stipends	stipend	NOUN
inlawrev-2157	530	7	from	from	ADP
inlawrev-2157	530	8	gross	gross	ADJ
inlawrev-2157	530	9	income	income	NOUN
inlawrev-2157	530	10	was	be	AUX
inlawrev-2157	530	11	allowed	allow	VERB
inlawrev-2157	530	12	as	as	ADP
inlawrev-2157	530	13	being	be	AUX
inlawrev-2157	530	14	substantially	substantially	ADV
inlawrev-2157	530	15	similar	similar	ADJ
inlawrev-2157	530	16	to	to	ADP
inlawrev-2157	530	17	steiman	steiman	NOUN
inlawrev-2157	530	18	.	.	PUNCT
inlawrev-2157	531	1	90this	90this	DET
inlawrev-2157	531	2	procedure	procedure	NOUN
inlawrev-2157	531	3	has	have	AUX
inlawrev-2157	531	4	been	be	AUX
inlawrev-2157	531	5	followed	follow	VERB
inlawrev-2157	531	6	by	by	ADP
inlawrev-2157	531	7	graduate	graduate	NOUN
inlawrev-2157	531	8	students	student	NOUN
inlawrev-2157	531	9	in	in	ADP
inlawrev-2157	531	10	psychology	psychology	NOUN
inlawrev-2157	531	11	at	at	ADP
inlawrev-2157	531	12	purdue	purdue	PROPN
inlawrev-2157	531	13	university	university	NOUN
inlawrev-2157	531	14	in	in	ADP
inlawrev-2157	531	15	successfully	successfully	ADV
inlawrev-2157	531	16	claiming	claim	VERB
inlawrev-2157	531	17	scholarship	scholarship	NOUN
inlawrev-2157	531	18	exclusions	exclusion	NOUN
inlawrev-2157	531	19	of	of	ADP
inlawrev-2157	531	20	teaching	teach	VERB
inlawrev-2157	531	21	assistantship	assistantship	NOUN
inlawrev-2157	531	22	stipends	stipend	NOUN
inlawrev-2157	531	23	.	.	PUNCT
inlawrev-2157	532	1	this	this	DET
inlawrev-2157	532	2	procedure	procedure	NOUN
inlawrev-2157	532	3	is	be	AUX
inlawrev-2157	532	4	analogous	analogous	ADJ
inlawrev-2157	532	5	to	to	ADP
inlawrev-2157	532	6	that	that	PRON
inlawrev-2157	532	7	which	which	PRON
inlawrev-2157	532	8	has	have	AUX
inlawrev-2157	532	9	been	be	AUX
inlawrev-2157	532	10	used	use	VERB
inlawrev-2157	532	11	successfully	successfully	ADV
inlawrev-2157	532	12	for	for	ADP
inlawrev-2157	532	13	more	more	ADJ
inlawrev-2157	532	14	than	than	ADP
inlawrev-2157	532	15	ten	ten	NUM
inlawrev-2157	532	16	years	year	NOUN
inlawrev-2157	532	17	by	by	ADP
inlawrev-2157	532	18	students	student	NOUN
inlawrev-2157	532	19	claiming	claim	VERB
inlawrev-2157	532	20	the	the	DET
inlawrev-2157	532	21	exclusion	exclusion	NOUN
inlawrev-2157	532	22	from	from	ADP
inlawrev-2157	532	23	gross	gross	ADJ
inlawrev-2157	532	24	income	income	NOUN
inlawrev-2157	532	25	of	of	ADP
inlawrev-2157	532	26	research	research	NOUN
inlawrev-2157	532	27	assistantships	assistantship	NOUN
inlawrev-2157	532	28	.	.	PUNCT
inlawrev-2157	533	1	772	772	NUM
inlawrev-2157	533	2	indiana	indiana	PROPN
inlawrev-2157	533	3	law	law	PROPN
inlawrev-2157	533	4	review	review	NOUN
inlawrev-2157	533	5	[	[	X
inlawrev-2157	533	6	vol	vol	NOUN
inlawrev-2157	533	7	.	.	PUNCT
inlawrev-2157	534	1	8:749	8:749	NUM
inlawrev-2157	534	2	done	do	VERB
inlawrev-2157	534	3	for	for	ADP
inlawrev-2157	534	4	the	the	DET
inlawrev-2157	534	5	benefit	benefit	NOUN
inlawrev-2157	534	6	of	of	ADP
inlawrev-2157	534	7	any	any	DET
inlawrev-2157	534	8	granting	grant	VERB
inlawrev-2157	534	9	entity	entity	NOUN
inlawrev-2157	534	10	but	but	CCONJ
inlawrev-2157	534	11	is	be	AUX
inlawrev-2157	534	12	designed	design	VERB
inlawrev-2157	534	13	to	to	PART
inlawrev-2157	534	14	contribute	contribute	VERB
inlawrev-2157	534	15	to	to	ADP
inlawrev-2157	534	16	the	the	DET
inlawrev-2157	534	17	training	training	NOUN
inlawrev-2157	534	18	of	of	ADP
inlawrev-2157	534	19	the	the	DET
inlawrev-2157	534	20	student	student	NOUN
inlawrev-2157	534	21	.	.	PUNCT
inlawrev-2157	535	1	a	a	DET
inlawrev-2157	535	2	grant	grant	NOUN
inlawrev-2157	535	3	differing	differ	VERB
inlawrev-2157	535	4	substantially	substantially	ADV
inlawrev-2157	535	5	from	from	ADP
inlawrev-2157	535	6	that	that	PRON
inlawrev-2157	535	7	in	in	ADP
inlawrev-2157	535	8	steiman	steiman	NOUN
inlawrev-2157	535	9	generally	generally	ADV
inlawrev-2157	535	10	is	be	AUX
inlawrev-2157	535	11	compensation	compensation	NOUN
inlawrev-2157	535	12	.	.	PUNCT
inlawrev-2157	536	1	failure	failure	NOUN
inlawrev-2157	536	2	to	to	PART
inlawrev-2157	536	3	require	require	VERB
inlawrev-2157	536	4	teaching	teaching	NOUN
inlawrev-2157	536	5	services	service	NOUN
inlawrev-2157	536	6	of	of	ADP
inlawrev-2157	536	7	all	all	DET
inlawrev-2157	536	8	degree	degree	NOUN
inlawrev-2157	536	9	candidates	candidate	NOUN
inlawrev-2157	536	10	,	,	PUNCT
inlawrev-2157	536	11	for	for	ADP
inlawrev-2157	536	12	example	example	NOUN
inlawrev-2157	536	13	,	,	PUNCT
inlawrev-2157	536	14	seems	seem	VERB
inlawrev-2157	536	15	to	to	PART
inlawrev-2157	536	16	foreclose	foreclose	VERB
inlawrev-2157	536	17	conclusively	conclusively	ADV
inlawrev-2157	536	18	the	the	DET
inlawrev-2157	536	19	issue	issue	NOUN
inlawrev-2157	536	20	of	of	ADP
inlawrev-2157	536	21	excludability	excludability	NOUN
inlawrev-2157	536	22	under	under	ADP
inlawrev-2157	536	23	section	section	NOUN
inlawrev-2157	536	24	117(b)(1	117(b)(1	NUM
inlawrev-2157	536	25	)	)	PUNCT
inlawrev-2157	536	26	,	,	PUNCT
inlawrev-2157	536	27	eliminating	eliminate	VERB
inlawrev-2157	536	28	the	the	DET
inlawrev-2157	536	29	necessity	necessity	NOUN
inlawrev-2157	536	30	of	of	ADP
inlawrev-2157	536	31	a	a	DET
inlawrev-2157	536	32	prior	prior	ADJ
inlawrev-2157	536	33	determination	determination	NOUN
inlawrev-2157	536	34	of	of	ADP
inlawrev-2157	536	35	whether	whether	SCONJ
inlawrev-2157	536	36	the	the	DET
inlawrev-2157	536	37	grant	grant	NOUN
inlawrev-2157	536	38	in	in	ADP
inlawrev-2157	536	39	fact	fact	NOUN
inlawrev-2157	536	40	qualifies	qualify	VERB
inlawrev-2157	536	41	as	as	ADP
inlawrev-2157	536	42	a	a	DET
inlawrev-2157	536	43	scholarship	scholarship	NOUN
inlawrev-2157	536	44	.	.	PUNCT
inlawrev-2157	537	1	9	9	NUM
inlawrev-2157	537	2	'	'	PUNCT
inlawrev-2157	537	3	in	in	ADP
inlawrev-2157	537	4	this	this	DET
inlawrev-2157	537	5	situation	situation	NOUN
inlawrev-2157	537	6	,	,	PUNCT
inlawrev-2157	537	7	however	however	ADV
inlawrev-2157	537	8	,	,	PUNCT
inlawrev-2157	537	9	the	the	DET
inlawrev-2157	537	10	tax	tax	NOUN
inlawrev-2157	537	11	court	court	NOUN
inlawrev-2157	537	12	takes	take	VERB
inlawrev-2157	537	13	great	great	ADJ
inlawrev-2157	537	14	pains	pain	NOUN
inlawrev-2157	537	15	to	to	PART
inlawrev-2157	537	16	determine	determine	VERB
inlawrev-2157	537	17	on	on	ADP
inlawrev-2157	537	18	the	the	DET
inlawrev-2157	537	19	basis	basis	NOUN
inlawrev-2157	537	20	of	of	ADP
inlawrev-2157	537	21	other	other	ADJ
inlawrev-2157	537	22	facts	fact	NOUN
inlawrev-2157	537	23	that	that	SCONJ
inlawrev-2157	537	24	the	the	DET
inlawrev-2157	537	25	grant	grant	NOUN
inlawrev-2157	537	26	represents	represent	VERB
inlawrev-2157	537	27	compensation	compensation	NOUN
inlawrev-2157	537	28	and	and	CCONJ
inlawrev-2157	537	29	then	then	ADV
inlawrev-2157	537	30	closes	close	VERB
inlawrev-2157	537	31	its	its	PRON
inlawrev-2157	537	32	opinion	opinion	NOUN
inlawrev-2157	537	33	by	by	ADP
inlawrev-2157	537	34	remarking	remark	VERB
inlawrev-2157	537	35	that	that	SCONJ
inlawrev-2157	537	36	even	even	ADV
inlawrev-2157	537	37	if	if	SCONJ
inlawrev-2157	537	38	the	the	DET
inlawrev-2157	537	39	record	record	NOUN
inlawrev-2157	537	40	shows	show	VERB
inlawrev-2157	537	41	that	that	SCONJ
inlawrev-2157	537	42	teaching	teaching	NOUN
inlawrev-2157	537	43	is	be	AUX
inlawrev-2157	537	44	required	require	VERB
inlawrev-2157	537	45	of	of	ADP
inlawrev-2157	537	46	all	all	DET
inlawrev-2157	537	47	candidates	candidate	NOUN
inlawrev-2157	537	48	,	,	PUNCT
inlawrev-2157	537	49	the	the	DET
inlawrev-2157	537	50	exception	exception	NOUN
inlawrev-2157	537	51	is	be	AUX
inlawrev-2157	537	52	inapplicable	inapplicable	ADJ
inlawrev-2157	537	53	absent	absent	ADJ
inlawrev-2157	537	54	an	an	DET
inlawrev-2157	537	55	initial	initial	ADJ
inlawrev-2157	537	56	finding	finding	NOUN
inlawrev-2157	537	57	that	that	SCONJ
inlawrev-2157	537	58	the	the	DET
inlawrev-2157	537	59	grant	grant	NOUN
inlawrev-2157	537	60	is	be	AUX
inlawrev-2157	537	61	a	a	DET
inlawrev-2157	537	62	scholarship.92	scholarship.92	NOUN
inlawrev-2157	537	63	in	in	ADP
inlawrev-2157	537	64	determining	determine	VERB
inlawrev-2157	537	65	whether	whether	SCONJ
inlawrev-2157	537	66	a	a	DET
inlawrev-2157	537	67	teaching	teaching	NOUN
inlawrev-2157	537	68	assistantship	assistantship	NOUN
inlawrev-2157	537	69	stipend	stipend	NOUN
inlawrev-2157	537	70	is	be	AUX
inlawrev-2157	537	71	a	a	DET
inlawrev-2157	537	72	scholarship	scholarship	NOUN
inlawrev-2157	537	73	,	,	PUNCT
inlawrev-2157	537	74	equivalency	equivalency	NOUN
inlawrev-2157	537	75	of	of	ADP
inlawrev-2157	537	76	services	service	NOUN
inlawrev-2157	537	77	required	require	VERB
inlawrev-2157	537	78	of	of	ADP
inlawrev-2157	537	79	teaching	teach	VERB
inlawrev-2157	537	80	assistants	assistant	NOUN
inlawrev-2157	537	81	as	as	ADP
inlawrev-2157	537	82	a	a	DET
inlawrev-2157	537	83	condition	condition	NOUN
inlawrev-2157	537	84	to	to	ADP
inlawrev-2157	537	85	receiving	receive	VERB
inlawrev-2157	537	86	a	a	DET
inlawrev-2157	537	87	stipend	stipend	NOUN
inlawrev-2157	537	88	and	and	CCONJ
inlawrev-2157	537	89	services	service	NOUN
inlawrev-2157	537	90	required	require	VERB
inlawrev-2157	537	91	of	of	ADP
inlawrev-2157	537	92	all	all	DET
inlawrev-2157	537	93	degree	degree	NOUN
inlawrev-2157	537	94	candidates	candidate	NOUN
inlawrev-2157	537	95	is	be	AUX
inlawrev-2157	537	96	of	of	ADP
inlawrev-2157	537	97	great	great	ADJ
inlawrev-2157	537	98	significance	significance	NOUN
inlawrev-2157	537	99	.	.	PUNCT
inlawrev-2157	538	1	a	a	DET
inlawrev-2157	538	2	stipend	stipend	NOUN
inlawrev-2157	538	3	is	be	AUX
inlawrev-2157	538	4	an	an	DET
inlawrev-2157	538	5	excludable	excludable	ADJ
inlawrev-2157	538	6	scholarship	scholarship	NOUN
inlawrev-2157	538	7	when	when	SCONJ
inlawrev-2157	538	8	the	the	DET
inlawrev-2157	538	9	only	only	ADJ
inlawrev-2157	538	10	requirement	requirement	NOUN
inlawrev-2157	538	11	,	,	PUNCT
inlawrev-2157	538	12	both	both	PRON
inlawrev-2157	538	13	for	for	ADP
inlawrev-2157	538	14	receiving	receive	VERB
inlawrev-2157	538	15	the	the	DET
inlawrev-2157	538	16	stipend	stipend	NOUN
inlawrev-2157	538	17	and	and	CCONJ
inlawrev-2157	538	18	for	for	ADP
inlawrev-2157	538	19	receiving	receive	VERB
inlawrev-2157	538	20	the	the	DET
inlawrev-2157	538	21	degree	degree	NOUN
inlawrev-2157	538	22	,	,	PUNCT
inlawrev-2157	538	23	is	be	AUX
inlawrev-2157	538	24	to	to	PART
inlawrev-2157	538	25	teach	teach	VERB
inlawrev-2157	538	26	one	one	NUM
inlawrev-2157	538	27	course	course	NOUN
inlawrev-2157	538	28	per	per	ADP
inlawrev-2157	538	29	quarter	quarter	NOUN
inlawrev-2157	538	30	.	.	PUNCT
inlawrev-2157	539	1	93	93	NUM
inlawrev-2157	539	2	however	however	ADV
inlawrev-2157	539	3	,	,	PUNCT
inlawrev-2157	539	4	when	when	SCONJ
inlawrev-2157	539	5	the	the	DET
inlawrev-2157	539	6	requirement	requirement	NOUN
inlawrev-2157	539	7	for	for	ADP
inlawrev-2157	539	8	receiving	receive	VERB
inlawrev-2157	539	9	the	the	DET
inlawrev-2157	539	10	degree	degree	NOUN
inlawrev-2157	539	11	is	be	AUX
inlawrev-2157	539	12	to	to	PART
inlawrev-2157	539	13	teach	teach	VERB
inlawrev-2157	539	14	one	one	NUM
inlawrev-2157	539	15	course	course	NOUN
inlawrev-2157	539	16	for	for	ADP
inlawrev-2157	539	17	one	one	NUM
inlawrev-2157	539	18	quarter	quarter	NOUN
inlawrev-2157	539	19	,	,	PUNCT
inlawrev-2157	539	20	and	and	CCONJ
inlawrev-2157	539	21	the	the	DET
inlawrev-2157	539	22	grant	grant	NOUN
inlawrev-2157	539	23	recipient	recipient	NOUN
inlawrev-2157	539	24	teaches	teach	VERB
inlawrev-2157	539	25	one	one	NUM
inlawrev-2157	539	26	course	course	NOUN
inlawrev-2157	539	27	for	for	ADP
inlawrev-2157	539	28	each	each	PRON
inlawrev-2157	539	29	of	of	ADP
inlawrev-2157	539	30	three	three	NUM
inlawrev-2157	539	31	quarters	quarter	NOUN
inlawrev-2157	539	32	,	,	PUNCT
inlawrev-2157	539	33	the	the	DET
inlawrev-2157	539	34	stipend	stipend	NOUN
inlawrev-2157	539	35	is	be	AUX
inlawrev-2157	539	36	compensation	compensation	NOUN
inlawrev-2157	539	37	.	.	PUNCT
inlawrev-2157	540	1	94	94	NUM
inlawrev-2157	541	1	thus	thus	ADV
inlawrev-2157	541	2	,	,	PUNCT
inlawrev-2157	541	3	a	a	DET
inlawrev-2157	541	4	teaching	teaching	NOUN
inlawrev-2157	541	5	assistantship	assistantship	NOUN
inlawrev-2157	541	6	stipend	stipend	NOUN
inlawrev-2157	541	7	is	be	AUX
inlawrev-2157	541	8	taxable	taxable	ADJ
inlawrev-2157	541	9	compensation	compensation	NOUN
inlawrev-2157	541	10	when	when	SCONJ
inlawrev-2157	541	11	the	the	DET
inlawrev-2157	541	12	grant	grant	NOUN
inlawrev-2157	541	13	recipient	recipient	NOUN
inlawrev-2157	541	14	performs	perform	VERB
inlawrev-2157	541	15	different	different	ADJ
inlawrev-2157	541	16	teaching	teaching	NOUN
inlawrev-2157	541	17	activities	activity	NOUN
inlawrev-2157	541	18	,	,	PUNCT
inlawrev-2157	541	19	has	have	VERB
inlawrev-2157	541	20	different	different	ADJ
inlawrev-2157	541	21	responsibilities	responsibility	NOUN
inlawrev-2157	541	22	,	,	PUNCT
inlawrev-2157	541	23	or	or	CCONJ
inlawrev-2157	541	24	is	be	AUX
inlawrev-2157	541	25	required	require	VERB
inlawrev-2157	541	26	to	to	PART
inlawrev-2157	541	27	spend	spend	VERB
inlawrev-2157	541	28	more	more	ADJ
inlawrev-2157	541	29	time	time	NOUN
inlawrev-2157	541	30	than	than	ADP
inlawrev-2157	541	31	degree	degree	NOUN
inlawrev-2157	541	32	candidates	candidate	NOUN
inlawrev-2157	541	33	in	in	ADP
inlawrev-2157	541	34	general	general	ADJ
inlawrev-2157	541	35	.	.	PUNCT
inlawrev-2157	542	1	failure	failure	NOUN
inlawrev-2157	542	2	to	to	PART
inlawrev-2157	542	3	provide	provide	VERB
inlawrev-2157	542	4	academic	academic	ADJ
inlawrev-2157	542	5	credit	credit	NOUN
inlawrev-2157	542	6	for	for	ADP
inlawrev-2157	542	7	teaching	teaching	NOUN
inlawrev-2157	542	8	is	be	AUX
inlawrev-2157	542	9	also	also	ADV
inlawrev-2157	542	10	fatal	fatal	ADJ
inlawrev-2157	542	11	to	to	ADP
inlawrev-2157	542	12	a	a	DET
inlawrev-2157	542	13	showing	showing	NOUN
inlawrev-2157	542	14	that	that	SCONJ
inlawrev-2157	542	15	services	service	NOUN
inlawrev-2157	542	16	are	be	AUX
inlawrev-2157	542	17	part	part	NOUN
inlawrev-2157	542	18	of	of	ADP
inlawrev-2157	542	19	the	the	DET
inlawrev-2157	542	20	curriculum	curriculum	NOUN
inlawrev-2157	542	21	or	or	CCONJ
inlawrev-2157	542	22	course	course	NOUN
inlawrev-2157	542	23	of	of	ADP
inlawrev-2157	542	24	study	study	NOUN
inlawrev-2157	542	25	and	and	CCONJ
inlawrev-2157	542	26	are	be	AUX
inlawrev-2157	542	27	not	not	PART
inlawrev-2157	542	28	merely	merely	ADV
inlawrev-2157	542	29	employment	employment	NOUN
inlawrev-2157	542	30	services.95	services.95	PROPN
inlawrev-2157	542	31	furthermore	furthermore	ADV
inlawrev-2157	542	32	,	,	PUNCT
inlawrev-2157	542	33	an	an	DET
inlawrev-2157	542	34	exclusion	exclusion	NOUN
inlawrev-2157	542	35	is	be	AUX
inlawrev-2157	542	36	denied	deny	VERB
inlawrev-2157	542	37	when	when	SCONJ
inlawrev-2157	542	38	the	the	DET
inlawrev-2157	542	39	substantive	substantive	ADJ
inlawrev-2157	542	40	material	material	NOUN
inlawrev-2157	542	41	taught	teach	VERB
inlawrev-2157	542	42	by	by	ADP
inlawrev-2157	542	43	a	a	DET
inlawrev-2157	542	44	grant	grant	NOUN
inlawrev-2157	542	45	recipient	recipient	NOUN
inlawrev-2157	542	46	is	be	AUX
inlawrev-2157	542	47	only	only	ADV
inlawrev-2157	542	48	indirectly	indirectly	ADV
inlawrev-2157	542	49	useful	useful	ADJ
inlawrev-2157	542	50	in	in	ADP
inlawrev-2157	542	51	the	the	DET
inlawrev-2157	542	52	student	student	NOUN
inlawrev-2157	542	53	's	's	PART
inlawrev-2157	542	54	studies	study	NOUN
inlawrev-2157	542	55	and	and	CCONJ
inlawrev-2157	542	56	any	any	DET
inlawrev-2157	542	57	educational	educational	ADJ
inlawrev-2157	542	58	benefit	benefit	NOUN
inlawrev-2157	542	59	gained	gain	VERB
inlawrev-2157	542	60	from	from	ADP
inlawrev-2157	542	61	the	the	DET
inlawrev-2157	542	62	teaching	teaching	NOUN
inlawrev-2157	542	63	experience	experience	NOUN
inlawrev-2157	542	64	itself	itself	PRON
inlawrev-2157	542	65	is	be	AUX
inlawrev-2157	542	66	merely	merely	ADV
inlawrev-2157	542	67	incidental	incidental	ADJ
inlawrev-2157	542	68	rather	rather	ADV
inlawrev-2157	542	69	than	than	ADP
inlawrev-2157	542	70	the	the	DET
inlawrev-2157	542	71	primary	primary	ADJ
inlawrev-2157	542	72	purpose	purpose	NOUN
inlawrev-2157	542	73	of	of	ADP
inlawrev-2157	542	74	the	the	DET
inlawrev-2157	542	75	teaching	teaching	NOUN
inlawrev-2157	542	76	.	.	PUNCT
inlawrev-2157	543	1	96	96	NUM
inlawrev-2157	543	2	91	91	NUM
inlawrev-2157	543	3	services	service	NOUN
inlawrev-2157	543	4	required	require	VERB
inlawrev-2157	543	5	as	as	ADP
inlawrev-2157	543	6	a	a	DET
inlawrev-2157	543	7	condition	condition	NOUN
inlawrev-2157	543	8	to	to	ADP
inlawrev-2157	543	9	receiving	receive	VERB
inlawrev-2157	543	10	a	a	DET
inlawrev-2157	543	11	grant	grant	NOUN
inlawrev-2157	543	12	are	be	AUX
inlawrev-2157	543	13	not	not	PART
inlawrev-2157	543	14	regarded	regard	VERB
inlawrev-2157	543	15	as	as	ADP
inlawrev-2157	543	16	part	part	ADJ
inlawrev-2157	543	17	-	-	PUNCT
inlawrev-2157	543	18	time	time	NOUN
inlawrev-2157	543	19	employment	employment	NOUN
inlawrev-2157	543	20	only	only	ADV
inlawrev-2157	543	21	if	if	SCONJ
inlawrev-2157	543	22	required	require	VERB
inlawrev-2157	543	23	of	of	ADP
inlawrev-2157	543	24	all	all	DET
inlawrev-2157	543	25	degree	degree	NOUN
inlawrev-2157	543	26	candidates	candidate	NOUN
inlawrev-2157	543	27	.	.	PUNCT
inlawrev-2157	544	1	int	int	NOUN
inlawrev-2157	544	2	.	.	PUNCT
inlawrev-2157	545	1	rev	rev	PROPN
inlawrev-2157	545	2	.	.	PROPN
inlawrev-2157	545	3	code	code	PROPN
inlawrev-2157	545	4	of	of	ADP
inlawrev-2157	545	5	1954	1954	NUM
inlawrev-2157	545	6	,	,	PUNCT
inlawrev-2157	545	7	§	§	PROPN
inlawrev-2157	545	8	117(b	117(b	PROPN
inlawrev-2157	545	9	)	)	PUNCT
inlawrev-2157	545	10	(	(	PUNCT
inlawrev-2157	545	11	1	1	NUM
inlawrev-2157	545	12	)	)	PUNCT
inlawrev-2157	545	13	.	.	PUNCT
inlawrev-2157	546	1	see	see	VERB
inlawrev-2157	546	2	,	,	PUNCT
inlawrev-2157	546	3	e.g.	e.g.	ADV
inlawrev-2157	546	4	,	,	PUNCT
inlawrev-2157	546	5	edward	edward	PROPN
inlawrev-2157	546	6	a.	a.	PROPN
inlawrev-2157	546	7	jamieson	jamieson	PROPN
inlawrev-2157	546	8	,	,	PUNCT
inlawrev-2157	546	9	51	51	NUM
inlawrev-2157	546	10	t.c	t.c	PROPN
inlawrev-2157	546	11	.	.	PROPN
inlawrev-2157	546	12	635	635	NUM
inlawrev-2157	546	13	(	(	PUNCT
inlawrev-2157	546	14	1969	1969	NUM
inlawrev-2157	546	15	)	)	PUNCT
inlawrev-2157	546	16	;	;	PUNCT
inlawrev-2157	546	17	kenneth	kenneth	PROPN
inlawrev-2157	546	18	j.	j.	PROPN
inlawrev-2157	546	19	kopecky	kopecky	PROPN
inlawrev-2157	546	20	,	,	PUNCT
inlawrev-2157	546	21	27	27	NUM
inlawrev-2157	546	22	cch	cch	NOUN
inlawrev-2157	546	23	tax	tax	NOUN
inlawrev-2157	546	24	ct	ct	PROPN
inlawrev-2157	546	25	.	.	PUNCT
inlawrev-2157	546	26	mem	mem	PROPN
inlawrev-2157	546	27	.	.	PUNCT
inlawrev-2157	547	1	1061	1061	NUM
inlawrev-2157	547	2	(	(	PUNCT
inlawrev-2157	547	3	1968	1968	NUM
inlawrev-2157	547	4	)	)	PUNCT
inlawrev-2157	547	5	.	.	PUNCT
inlawrev-2157	548	1	92donald	92donald	PROPN
inlawrev-2157	548	2	r.	r.	PROPN
inlawrev-2157	548	3	dibona	dibona	PROPN
inlawrev-2157	548	4	,	,	PUNCT
inlawrev-2157	548	5	27	27	NUM
inlawrev-2157	548	6	cch	cch	NOUN
inlawrev-2157	548	7	tax	tax	NOUN
inlawrev-2157	548	8	ct	ct	PROPN
inlawrev-2157	548	9	.	.	PUNCT
inlawrev-2157	548	10	mem	mem	PROPN
inlawrev-2157	548	11	.	.	X
inlawrev-2157	548	12	1055	1055	NUM
inlawrev-2157	548	13	,	,	PUNCT
inlawrev-2157	548	14	1060	1060	NUM
inlawrev-2157	548	15	(	(	PUNCT
inlawrev-2157	548	16	1968	1968	NUM
inlawrev-2157	548	17	)	)	PUNCT
inlawrev-2157	548	18	;	;	PUNCT
inlawrev-2157	548	19	rev	rev	PROPN
inlawrev-2157	548	20	.	.	PROPN
inlawrev-2157	549	1	rul	rul	NOUN
inlawrev-2157	549	2	.	.	PUNCT
inlawrev-2157	550	1	73	73	NUM
inlawrev-2157	550	2	-	-	SYM
inlawrev-2157	550	3	368	368	NUM
inlawrev-2157	550	4	,	,	PUNCT
inlawrev-2157	550	5	1973	1973	NUM
inlawrev-2157	550	6	-	-	SYM
inlawrev-2157	550	7	2	2	NUM
inlawrev-2157	550	8	cum	cum	NOUN
inlawrev-2157	550	9	.	.	PUNCT
inlawrev-2157	551	1	bull	bull	NOUN
inlawrev-2157	551	2	.	.	PUNCT
inlawrev-2157	552	1	27	27	NUM
inlawrev-2157	552	2	.	.	PUNCT
inlawrev-2157	553	1	93logan	93logan	PROPN
inlawrev-2157	554	1	v.	v.	ADP
inlawrev-2157	554	2	united	united	PROPN
inlawrev-2157	554	3	states	states	PROPN
inlawrev-2157	554	4	,	,	PUNCT
inlawrev-2157	554	5	73	73	NUM
inlawrev-2157	554	6	-	-	SYM
inlawrev-2157	554	7	2	2	NUM
inlawrev-2157	554	8	u.s	u.s	PROPN
inlawrev-2157	554	9	.	.	PROPN
inlawrev-2157	554	10	tax	tax	PROPN
inlawrev-2157	554	11	cas	cas	PROPN
inlawrev-2157	554	12	.	.	PUNCT
inlawrev-2157	555	1	if	if	SCONJ
inlawrev-2157	555	2	9717	9717	NUM
inlawrev-2157	555	3	(	(	PUNCT
inlawrev-2157	555	4	n.d	n.d	PROPN
inlawrev-2157	555	5	.	.	PROPN
inlawrev-2157	555	6	ohio	ohio	PROPN
inlawrev-2157	555	7	1973	1973	NUM
inlawrev-2157	555	8	)	)	PUNCT
inlawrev-2157	555	9	.	.	PUNCT
inlawrev-2157	556	1	94michael	94michael	NUM
inlawrev-2157	557	1	j.	j.	PROPN
inlawrev-2157	557	2	larsen	larsen	PROPN
inlawrev-2157	557	3	,	,	PUNCT
inlawrev-2157	557	4	32	32	NUM
inlawrev-2157	557	5	cch	cch	NOUN
inlawrev-2157	557	6	tax	tax	NOUN
inlawrev-2157	557	7	ct	ct	PROPN
inlawrev-2157	557	8	.	.	PUNCT
inlawrev-2157	557	9	mem	mem	PROPN
inlawrev-2157	557	10	.	.	PUNCT
inlawrev-2157	557	11	1118	1118	NUM
inlawrev-2157	557	12	(	(	PUNCT
inlawrev-2157	557	13	1973	1973	NUM
inlawrev-2157	557	14	)	)	PUNCT
inlawrev-2157	557	15	.	.	PUNCT
inlawrev-2157	558	1	95compare	95compare	NUM
inlawrev-2157	559	1	robert	robert	PROPN
inlawrev-2157	559	2	h.	h.	PROPN
inlawrev-2157	559	3	steiman	steiman	PROPN
inlawrev-2157	559	4	,	,	PUNCT
inlawrev-2157	559	5	56	56	NUM
inlawrev-2157	559	6	t.c	t.c	PROPN
inlawrev-2157	559	7	.	.	PROPN
inlawrev-2157	559	8	1350	1350	NUM
inlawrev-2157	559	9	(	(	PUNCT
inlawrev-2157	559	10	1971	1971	NUM
inlawrev-2157	559	11	)	)	PUNCT
inlawrev-2157	559	12	(	(	PUNCT
inlawrev-2157	559	13	excludable	excludable	ADJ
inlawrev-2157	559	14	scholarship	scholarship	NOUN
inlawrev-2157	559	15	)	)	PUNCT
inlawrev-2157	559	16	,	,	PUNCT
inlawrev-2157	559	17	with	with	ADP
inlawrev-2157	559	18	allen	allen	PROPN
inlawrev-2157	559	19	j.	j.	PROPN
inlawrev-2157	559	20	workman	workman	PROPN
inlawrev-2157	559	21	,	,	PUNCT
inlawrev-2157	559	22	33	33	NUM
inlawrev-2157	559	23	cch	cch	NOUN
inlawrev-2157	559	24	tax	tax	NOUN
inlawrev-2157	559	25	ct	ct	PROPN
inlawrev-2157	559	26	.	.	PUNCT
inlawrev-2157	559	27	mem	mem	PROPN
inlawrev-2157	559	28	.	.	PUNCT
inlawrev-2157	560	1	16	16	NUM
inlawrev-2157	560	2	(	(	PUNCT
inlawrev-2157	560	3	1974	1974	NUM
inlawrev-2157	560	4	)	)	PUNCT
inlawrev-2157	560	5	,	,	PUNCT
inlawrev-2157	560	6	and	and	CCONJ
inlawrev-2157	560	7	edward	edward	PROPN
inlawrev-2157	560	8	a.	a.	PROPN
inlawrev-2157	560	9	jamieson	jamieson	PROPN
inlawrev-2157	560	10	,	,	PUNCT
inlawrev-2157	560	11	51	51	NUM
inlawrev-2157	560	12	t.c	t.c	PROPN
inlawrev-2157	560	13	.	.	PROPN
inlawrev-2157	561	1	635	635	NUM
inlawrev-2157	561	2	(	(	PUNCT
inlawrev-2157	561	3	1969	1969	NUM
inlawrev-2157	561	4	)	)	PUNCT
inlawrev-2157	561	5	(	(	PUNCT
inlawrev-2157	561	6	taxable	taxable	ADJ
inlawrev-2157	561	7	compensation	compensation	NOUN
inlawrev-2157	561	8	)	)	PUNCT
inlawrev-2157	561	9	.	.	PUNCT
inlawrev-2157	562	1	96donald	96donald	PROPN
inlawrev-2157	562	2	r.	r.	PROPN
inlawrev-2157	562	3	dibona	dibona	PROPN
inlawrev-2157	562	4	,	,	PUNCT
inlawrev-2157	562	5	27	27	NUM
inlawrev-2157	562	6	cch	cch	NOUN
inlawrev-2157	562	7	tax	tax	NOUN
inlawrev-2157	562	8	ct	ct	PROPN
inlawrev-2157	562	9	.	.	PUNCT
inlawrev-2157	562	10	mem	mem	PROPN
inlawrev-2157	562	11	.	.	X
inlawrev-2157	562	12	1055	1055	NUM
inlawrev-2157	562	13	,	,	PUNCT
inlawrev-2157	562	14	1059	1059	NUM
inlawrev-2157	562	15	(	(	PUNCT
inlawrev-2157	562	16	1968	1968	NUM
inlawrev-2157	562	17	)	)	PUNCT
inlawrev-2157	562	18	;	;	PUNCT
inlawrev-2157	562	19	kenneth	kenneth	PROPN
inlawrev-2157	562	20	j.	j.	PROPN
inlawrev-2157	562	21	kopecky	kopecky	PROPN
inlawrev-2157	562	22	,	,	PUNCT
inlawrev-2157	562	23	27	27	NUM
inlawrev-2157	562	24	cch	cch	NOUN
inlawrev-2157	562	25	tax	tax	NOUN
inlawrev-2157	562	26	ct	ct	PROPN
inlawrev-2157	562	27	.	.	PUNCT
inlawrev-2157	562	28	mem	mem	PROPN
inlawrev-2157	562	29	.	.	PROPN
inlawrev-2157	562	30	1061	1061	NUM
inlawrev-2157	562	31	,	,	PUNCT
inlawrev-2157	562	32	1065	1065	NUM
inlawrev-2157	562	33	(	(	PUNCT
inlawrev-2157	562	34	1968	1968	NUM
inlawrev-2157	562	35	)	)	PUNCT
inlawrev-2157	562	36	.	.	PUNCT
inlawrev-2157	563	1	1975	1975	NUM
inlawrev-2157	563	2	]	]	PUNCT
inlawrev-2157	563	3	taxation	taxation	NOUN
inlawrev-2157	563	4	of	of	ADP
inlawrev-2157	563	5	scholarships	scholarship	NOUN
inlawrev-2157	563	6	773	773	NUM
inlawrev-2157	563	7	two	two	NUM
inlawrev-2157	563	8	other	other	ADJ
inlawrev-2157	563	9	indicia	indicia	NOUN
inlawrev-2157	563	10	of	of	ADP
inlawrev-2157	563	11	whether	whether	SCONJ
inlawrev-2157	563	12	the	the	DET
inlawrev-2157	563	13	university	university	NOUN
inlawrev-2157	563	14	considers	consider	VERB
inlawrev-2157	563	15	teaching	teaching	NOUN
inlawrev-2157	563	16	stipends	stipend	NOUN
inlawrev-2157	563	17	as	as	ADP
inlawrev-2157	563	18	compensation	compensation	NOUN
inlawrev-2157	563	19	rather	rather	ADV
inlawrev-2157	563	20	than	than	ADP
inlawrev-2157	563	21	scholarships	scholarship	NOUN
inlawrev-2157	563	22	are	be	AUX
inlawrev-2157	563	23	given	give	VERB
inlawrev-2157	563	24	great	great	ADJ
inlawrev-2157	563	25	weight	weight	NOUN
inlawrev-2157	563	26	.	.	PUNCT
inlawrev-2157	564	1	if	if	SCONJ
inlawrev-2157	564	2	a	a	DET
inlawrev-2157	564	3	teaching	teaching	NOUN
inlawrev-2157	564	4	assistant	assistant	NOUN
inlawrev-2157	564	5	has	have	VERB
inlawrev-2157	564	6	full	full	ADJ
inlawrev-2157	564	7	charge	charge	NOUN
inlawrev-2157	564	8	of	of	ADP
inlawrev-2157	564	9	his	his	PRON
inlawrev-2157	564	10	class	class	NOUN
inlawrev-2157	564	11	,	,	PUNCT
inlawrev-2157	564	12	is	be	AUX
inlawrev-2157	564	13	responsible	responsible	ADJ
inlawrev-2157	564	14	for	for	ADP
inlawrev-2157	564	15	giving	give	VERB
inlawrev-2157	564	16	course	course	NOUN
inlawrev-2157	564	17	grades	grade	NOUN
inlawrev-2157	564	18	,	,	PUNCT
inlawrev-2157	564	19	and	and	CCONJ
inlawrev-2157	564	20	has	have	VERB
inlawrev-2157	564	21	the	the	DET
inlawrev-2157	564	22	same	same	ADJ
inlawrev-2157	564	23	degree	degree	NOUN
inlawrev-2157	564	24	of	of	ADP
inlawrev-2157	564	25	supervision	supervision	NOUN
inlawrev-2157	564	26	as	as	ADP
inlawrev-2157	564	27	other	other	ADJ
inlawrev-2157	564	28	teachers	teacher	NOUN
inlawrev-2157	564	29	of	of	ADP
inlawrev-2157	564	30	similar	similar	ADJ
inlawrev-2157	564	31	experience	experience	NOUN
inlawrev-2157	564	32	,	,	PUNCT
inlawrev-2157	564	33	there	there	PRON
inlawrev-2157	564	34	is	be	VERB
inlawrev-2157	564	35	a	a	DET
inlawrev-2157	564	36	presumption	presumption	NOUN
inlawrev-2157	564	37	that	that	SCONJ
inlawrev-2157	564	38	the	the	DET
inlawrev-2157	564	39	relationship	relationship	NOUN
inlawrev-2157	564	40	between	between	ADP
inlawrev-2157	564	41	university	university	NOUN
inlawrev-2157	564	42	and	and	CCONJ
inlawrev-2157	564	43	student	student	NOUN
inlawrev-2157	564	44	is	be	AUX
inlawrev-2157	564	45	that	that	PRON
inlawrev-2157	564	46	of	of	ADP
inlawrev-2157	564	47	employer	employer	NOUN
inlawrev-2157	564	48	-	-	PUNCT
inlawrev-2157	564	49	employee	employee	NOUN
inlawrev-2157	564	50	.	.	PUNCT
inlawrev-2157	565	1	97	97	NUM
inlawrev-2157	566	1	if	if	SCONJ
inlawrev-2157	566	2	the	the	DET
inlawrev-2157	566	3	number	number	NOUN
inlawrev-2157	566	4	of	of	ADP
inlawrev-2157	566	5	assistantships	assistantship	NOUN
inlawrev-2157	566	6	granted	grant	VERB
inlawrev-2157	566	7	is	be	AUX
inlawrev-2157	566	8	geared	gear	VERB
inlawrev-2157	566	9	to	to	ADP
inlawrev-2157	566	10	the	the	DET
inlawrev-2157	566	11	number	number	NOUN
inlawrev-2157	566	12	of	of	ADP
inlawrev-2157	566	13	undergraduate	undergraduate	ADJ
inlawrev-2157	566	14	students	student	NOUN
inlawrev-2157	566	15	enrolled	enrol	VERB
inlawrev-2157	566	16	and	and	CCONJ
inlawrev-2157	566	17	,	,	PUNCT
inlawrev-2157	566	18	therefore	therefore	ADV
inlawrev-2157	566	19	,	,	PUNCT
inlawrev-2157	566	20	to	to	ADP
inlawrev-2157	566	21	the	the	DET
inlawrev-2157	566	22	number	number	NOUN
inlawrev-2157	566	23	of	of	ADP
inlawrev-2157	566	24	teachers	teacher	NOUN
inlawrev-2157	566	25	needed	need	VERB
inlawrev-2157	566	26	,	,	PUNCT
inlawrev-2157	566	27	it	it	PRON
inlawrev-2157	566	28	is	be	AUX
inlawrev-2157	566	29	similarly	similarly	ADV
inlawrev-2157	566	30	indicative	indicative	ADJ
inlawrev-2157	566	31	of	of	ADP
inlawrev-2157	566	32	an	an	DET
inlawrev-2157	566	33	employment	employment	NOUN
inlawrev-2157	566	34	arrangement	arrangement	NOUN
inlawrev-2157	566	35	entered	enter	VERB
inlawrev-2157	566	36	into	into	ADP
inlawrev-2157	566	37	for	for	ADP
inlawrev-2157	566	38	the	the	DET
inlawrev-2157	566	39	benefit	benefit	NOUN
inlawrev-2157	566	40	of	of	ADP
inlawrev-2157	566	41	the	the	DET
inlawrev-2157	566	42	university	university	NOUN
inlawrev-2157	566	43	.	.	PUNCT
inlawrev-2157	567	1	98	98	NUM
inlawrev-2157	567	2	consequently	consequently	ADV
inlawrev-2157	567	3	,	,	PUNCT
inlawrev-2157	567	4	where	where	SCONJ
inlawrev-2157	567	5	teaching	teaching	NOUN
inlawrev-2157	567	6	assistants	assistant	NOUN
inlawrev-2157	567	7	replace	replace	VERB
inlawrev-2157	567	8	additional	additional	ADJ
inlawrev-2157	567	9	staff	staff	NOUN
inlawrev-2157	567	10	who	who	PRON
inlawrev-2157	567	11	would	would	AUX
inlawrev-2157	567	12	be	be	AUX
inlawrev-2157	567	13	hired	hire	VERB
inlawrev-2157	567	14	if	if	SCONJ
inlawrev-2157	567	15	no	no	DET
inlawrev-2157	567	16	graduate	graduate	NOUN
inlawrev-2157	567	17	students	student	NOUN
inlawrev-2157	567	18	were	be	AUX
inlawrev-2157	567	19	available	available	ADJ
inlawrev-2157	567	20	,	,	PUNCT
inlawrev-2157	567	21	teaching	teaching	NOUN
inlawrev-2157	567	22	stipends	stipend	NOUN
inlawrev-2157	567	23	are	be	AUX
inlawrev-2157	567	24	compensation	compensation	NOUN
inlawrev-2157	567	25	,	,	PUNCT
inlawrev-2157	567	26	and	and	CCONJ
inlawrev-2157	567	27	any	any	DET
inlawrev-2157	567	28	benefit	benefit	NOUN
inlawrev-2157	567	29	to	to	ADP
inlawrev-2157	567	30	a	a	DET
inlawrev-2157	567	31	grant	grant	NOUN
inlawrev-2157	567	32	recipient	recipient	NOUN
inlawrev-2157	567	33	from	from	ADP
inlawrev-2157	567	34	the	the	DET
inlawrev-2157	567	35	performance	performance	NOUN
inlawrev-2157	567	36	of	of	ADP
inlawrev-2157	567	37	these	these	DET
inlawrev-2157	567	38	duties	duty	NOUN
inlawrev-2157	567	39	is	be	AUX
inlawrev-2157	567	40	considered	consider	VERB
inlawrev-2157	567	41	incidental	incidental	ADJ
inlawrev-2157	567	42	.	.	PUNCT
inlawrev-2157	568	1	99	99	NUM
inlawrev-2157	568	2	two	two	NUM
inlawrev-2157	568	3	recent	recent	ADJ
inlawrev-2157	568	4	decisions	decision	NOUN
inlawrev-2157	568	5	holding	hold	VERB
inlawrev-2157	568	6	teaching	teaching	NOUN
inlawrev-2157	568	7	assistantship	assistantship	NOUN
inlawrev-2157	568	8	stipends	stipend	NOUN
inlawrev-2157	568	9	to	to	PART
inlawrev-2157	568	10	be	be	AUX
inlawrev-2157	568	11	compensation	compensation	NOUN
inlawrev-2157	568	12	have	have	AUX
inlawrev-2157	568	13	been	be	AUX
inlawrev-2157	568	14	distinguished	distinguish	VERB
inlawrev-2157	568	15	from	from	ADP
inlawrev-2157	568	16	steiman	steiman	NOUN
inlawrev-2157	568	17	on	on	ADP
inlawrev-2157	568	18	these	these	DET
inlawrev-2157	568	19	grounds	ground	NOUN
inlawrev-2157	568	20	.	.	PUNCT
inlawrev-2157	569	1	100	100	NUM
inlawrev-2157	569	2	in	in	ADP
inlawrev-2157	569	3	summary	summary	NOUN
inlawrev-2157	569	4	,	,	PUNCT
inlawrev-2157	569	5	teaching	teach	VERB
inlawrev-2157	569	6	assistantship	assistantship	NOUN
inlawrev-2157	569	7	stipends	stipend	NOUN
inlawrev-2157	569	8	paid	pay	VERB
inlawrev-2157	569	9	to	to	PART
inlawrev-2157	569	10	graduate	graduate	VERB
inlawrev-2157	569	11	students	student	NOUN
inlawrev-2157	569	12	by	by	ADP
inlawrev-2157	569	13	the	the	DET
inlawrev-2157	569	14	university	university	NOUN
inlawrev-2157	569	15	in	in	ADP
inlawrev-2157	569	16	which	which	PRON
inlawrev-2157	569	17	the	the	DET
inlawrev-2157	569	18	students	student	NOUN
inlawrev-2157	569	19	are	be	AUX
inlawrev-2157	569	20	enrolled	enrol	VERB
inlawrev-2157	569	21	are	be	AUX
inlawrev-2157	569	22	scholarships	scholarship	NOUN
inlawrev-2157	569	23	excludable	excludable	ADJ
inlawrev-2157	569	24	from	from	ADP
inlawrev-2157	569	25	gross	gross	ADJ
inlawrev-2157	569	26	income	income	NOUN
inlawrev-2157	569	27	if	if	SCONJ
inlawrev-2157	569	28	the	the	DET
inlawrev-2157	569	29	following	follow	VERB
inlawrev-2157	569	30	conditions	condition	NOUN
inlawrev-2157	569	31	are	be	AUX
inlawrev-2157	569	32	satisfied	satisfied	ADJ
inlawrev-2157	569	33	:	:	PUNCT
inlawrev-2157	569	34	(	(	PUNCT
inlawrev-2157	569	35	1	1	X
inlawrev-2157	569	36	)	)	PUNCT
inlawrev-2157	569	37	equivalent	equivalent	ADJ
inlawrev-2157	569	38	teaching	teaching	NOUN
inlawrev-2157	569	39	services	service	NOUN
inlawrev-2157	569	40	are	be	AUX
inlawrev-2157	569	41	required	require	VERB
inlawrev-2157	569	42	of	of	ADP
inlawrev-2157	569	43	all	all	DET
inlawrev-2157	569	44	degree	degree	NOUN
inlawrev-2157	569	45	candidates	candidate	NOUN
inlawrev-2157	569	46	regardless	regardless	ADV
inlawrev-2157	569	47	of	of	ADP
inlawrev-2157	569	48	whether	whether	SCONJ
inlawrev-2157	569	49	the	the	DET
inlawrev-2157	569	50	students	student	NOUN
inlawrev-2157	569	51	receive	receive	VERB
inlawrev-2157	569	52	assistantships	assistantship	NOUN
inlawrev-2157	569	53	,	,	PUNCT
inlawrev-2157	569	54	(	(	PUNCT
inlawrev-2157	569	55	2	2	X
inlawrev-2157	569	56	)	)	PUNCT
inlawrev-2157	569	57	academic	academic	ADJ
inlawrev-2157	569	58	credit	credit	NOUN
inlawrev-2157	569	59	is	be	AUX
inlawrev-2157	569	60	given	give	VERB
inlawrev-2157	569	61	for	for	ADP
inlawrev-2157	569	62	the	the	DET
inlawrev-2157	569	63	teaching	teaching	NOUN
inlawrev-2157	569	64	performed	perform	VERB
inlawrev-2157	569	65	,	,	PUNCT
inlawrev-2157	569	66	(	(	PUNCT
inlawrev-2157	569	67	3	3	X
inlawrev-2157	569	68	)	)	PUNCT
inlawrev-2157	569	69	the	the	DET
inlawrev-2157	569	70	type	type	NOUN
inlawrev-2157	569	71	of	of	ADP
inlawrev-2157	569	72	supervision	supervision	NOUN
inlawrev-2157	569	73	of	of	ADP
inlawrev-2157	569	74	the	the	DET
inlawrev-2157	569	75	student	student	NOUN
inlawrev-2157	569	76	's	's	PART
inlawrev-2157	569	77	activities	activity	NOUN
inlawrev-2157	569	78	indicates	indicate	VERB
inlawrev-2157	569	79	a	a	DET
inlawrev-2157	569	80	learning	learning	NOUN
inlawrev-2157	569	81	experience	experience	NOUN
inlawrev-2157	569	82	,	,	PUNCT
inlawrev-2157	569	83	and	and	CCONJ
inlawrev-2157	569	84	the	the	DET
inlawrev-2157	569	85	teaching	teaching	NOUN
inlawrev-2157	569	86	duties	duty	NOUN
inlawrev-2157	569	87	assigned	assign	VERB
inlawrev-2157	569	88	correspond	correspond	ADV
inlawrev-2157	569	89	to	to	ADP
inlawrev-2157	569	90	the	the	DET
inlawrev-2157	569	91	student	student	NOUN
inlawrev-2157	569	92	's	's	PART
inlawrev-2157	569	93	field	field	NOUN
inlawrev-2157	569	94	of	of	ADP
inlawrev-2157	569	95	interest	interest	NOUN
inlawrev-2157	569	96	and	and	CCONJ
inlawrev-2157	569	97	educational	educational	ADJ
inlawrev-2157	569	98	objectives	objective	NOUN
inlawrev-2157	569	99	,	,	PUNCT
inlawrev-2157	569	100	and	and	CCONJ
inlawrev-2157	569	101	(	(	PUNCT
inlawrev-2157	569	102	4	4	X
inlawrev-2157	569	103	)	)	PUNCT
inlawrev-2157	569	104	the	the	DET
inlawrev-2157	569	105	teaching	teaching	NOUN
inlawrev-2157	569	106	assistant	assistant	NOUN
inlawrev-2157	569	107	does	do	AUX
inlawrev-2157	569	108	not	not	PART
inlawrev-2157	569	109	have	have	VERB
inlawrev-2157	569	110	complete	complete	ADJ
inlawrev-2157	569	111	charge	charge	NOUN
inlawrev-2157	569	112	of	of	ADP
inlawrev-2157	569	113	the	the	DET
inlawrev-2157	569	114	class	class	NOUN
inlawrev-2157	569	115	and	and	CCONJ
inlawrev-2157	569	116	does	do	AUX
inlawrev-2157	569	117	not	not	PART
inlawrev-2157	569	118	give	give	VERB
inlawrev-2157	569	119	grades	grade	NOUN
inlawrev-2157	569	120	,	,	PUNCT
inlawrev-2157	569	121	and	and	CCONJ
inlawrev-2157	569	122	the	the	DET
inlawrev-2157	569	123	number	number	NOUN
inlawrev-2157	569	124	of	of	ADP
inlawrev-2157	569	125	assistantships	assistantship	NOUN
inlawrev-2157	569	126	granted	grant	VERB
inlawrev-2157	569	127	does	do	AUX
inlawrev-2157	569	128	not	not	PART
inlawrev-2157	569	129	depend	depend	VERB
inlawrev-2157	569	130	on	on	ADP
inlawrev-2157	569	131	the	the	DET
inlawrev-2157	569	132	university	university	NOUN
inlawrev-2157	569	133	's	's	PART
inlawrev-2157	569	134	need	need	NOUN
inlawrev-2157	569	135	for	for	ADP
inlawrev-2157	569	136	teachers	teacher	NOUN
inlawrev-2157	569	137	.	.	PUNCT
inlawrev-2157	570	1	the	the	DET
inlawrev-2157	570	2	number	number	NOUN
inlawrev-2157	570	3	of	of	ADP
inlawrev-2157	570	4	working	work	VERB
inlawrev-2157	570	5	hours	hour	NOUN
inlawrev-2157	570	6	required	require	VERB
inlawrev-2157	570	7	,	,	PUNCT
inlawrev-2157	570	8	the	the	DET
inlawrev-2157	570	9	role	role	NOUN
inlawrev-2157	570	10	of	of	ADP
inlawrev-2157	570	11	financial	financial	ADJ
inlawrev-2157	570	12	need	need	NOUN
inlawrev-2157	570	13	in	in	ADP
inlawrev-2157	570	14	the	the	DET
inlawrev-2157	570	15	selection	selection	NOUN
inlawrev-2157	570	16	of	of	ADP
inlawrev-2157	570	17	recipients	recipient	NOUN
inlawrev-2157	570	18	,	,	PUNCT
inlawrev-2157	570	19	the	the	DET
inlawrev-2157	570	20	amount	amount	NOUN
inlawrev-2157	570	21	of	of	ADP
inlawrev-2157	570	22	the	the	DET
inlawrev-2157	570	23	stipend	stipend	NOUN
inlawrev-2157	570	24	,	,	PUNCT
inlawrev-2157	570	25	the	the	DET
inlawrev-2157	570	26	withholding	withholding	NOUN
inlawrev-2157	570	27	of	of	ADP
inlawrev-2157	570	28	income	income	NOUN
inlawrev-2157	570	29	tax	tax	NOUN
inlawrev-2157	570	30	from	from	ADP
inlawrev-2157	570	31	the	the	DET
inlawrev-2157	570	32	stipend	stipend	NOUN
inlawrev-2157	570	33	,	,	PUNCT
inlawrev-2157	570	34	and	and	CCONJ
inlawrev-2157	570	35	the	the	DET
inlawrev-2157	570	36	receipt	receipt	NOUN
inlawrev-2157	570	37	of	of	ADP
inlawrev-2157	570	38	fringe	fringe	NOUN
inlawrev-2157	570	39	benefits	benefit	NOUN
inlawrev-2157	570	40	are	be	AUX
inlawrev-2157	570	41	considered	consider	VERB
inlawrev-2157	570	42	in	in	ADP
inlawrev-2157	570	43	determining	determine	VERB
inlawrev-2157	570	44	whether	whether	SCONJ
inlawrev-2157	570	45	the	the	DET
inlawrev-2157	570	46	grant	grant	NOUN
inlawrev-2157	570	47	has	have	VERB
inlawrev-2157	570	48	the	the	DET
inlawrev-2157	570	49	normal	normal	ADJ
inlawrev-2157	570	50	characteristics	characteristic	NOUN
inlawrev-2157	570	51	of	of	ADP
inlawrev-2157	570	52	a	a	DET
inlawrev-2157	570	53	scholarship	scholarship	NOUN
inlawrev-2157	570	54	or	or	CCONJ
inlawrev-2157	570	55	is	be	AUX
inlawrev-2157	570	56	compensation	compensation	NOUN
inlawrev-2157	570	57	97worthington	97worthington	PROPN
inlawrev-2157	571	1	v.	v.	CCONJ
inlawrev-2157	571	2	commissioner	commissioner	NOUN
inlawrev-2157	571	3	,	,	PUNCT
inlawrev-2157	571	4	476	476	NUM
inlawrev-2157	571	5	f.2d	f.2d	ADP
inlawrev-2157	571	6	589	589	NUM
inlawrev-2157	571	7	(	(	PUNCT
inlawrev-2157	571	8	10th	10th	ADJ
inlawrev-2157	571	9	cir	cir	NOUN
inlawrev-2157	571	10	.	.	PROPN
inlawrev-2157	571	11	1973	1973	NUM
inlawrev-2157	571	12	)	)	PUNCT
inlawrev-2157	571	13	,	,	PUNCT
inlawrev-2157	571	14	affg	affg	PROPN
inlawrev-2157	571	15	31	31	NUM
inlawrev-2157	571	16	cch	cch	NOUN
inlawrev-2157	571	17	tax	tax	NOUN
inlawrev-2157	571	18	ct	ct	PROPN
inlawrev-2157	571	19	.	.	PUNCT
inlawrev-2157	571	20	mem	mem	PROPN
inlawrev-2157	571	21	.	.	PUNCT
inlawrev-2157	572	1	447	447	NUM
inlawrev-2157	572	2	(	(	PUNCT
inlawrev-2157	572	3	1972	1972	NUM
inlawrev-2157	572	4	)	)	PUNCT
inlawrev-2157	572	5	(	(	PUNCT
inlawrev-2157	572	6	even	even	ADV
inlawrev-2157	572	7	though	though	SCONJ
inlawrev-2157	572	8	teaching	teaching	NOUN
inlawrev-2157	572	9	was	be	AUX
inlawrev-2157	572	10	required	require	VERB
inlawrev-2157	572	11	of	of	ADP
inlawrev-2157	572	12	all	all	DET
inlawrev-2157	572	13	candidates	candidate	NOUN
inlawrev-2157	572	14	for	for	ADP
inlawrev-2157	572	15	the	the	DET
inlawrev-2157	572	16	degree	degree	NOUN
inlawrev-2157	572	17	)	)	PUNCT
inlawrev-2157	572	18	;	;	PUNCT
inlawrev-2157	572	19	edward	edward	PROPN
inlawrev-2157	572	20	a.	a.	PROPN
inlawrev-2157	572	21	jamieson	jamieson	PROPN
inlawrev-2157	572	22	,	,	PUNCT
inlawrev-2157	572	23	51	51	NUM
inlawrev-2157	572	24	t.c	t.c	PROPN
inlawrev-2157	572	25	.	.	PROPN
inlawrev-2157	572	26	635	635	NUM
inlawrev-2157	572	27	,	,	PUNCT
inlawrev-2157	572	28	636	636	NUM
inlawrev-2157	572	29	(	(	PUNCT
inlawrev-2157	572	30	1969	1969	NUM
inlawrev-2157	572	31	)	)	PUNCT
inlawrev-2157	572	32	;	;	PUNCT
inlawrev-2157	572	33	elmer	elmer	PROPN
inlawrev-2157	572	34	l.	l.	PROPN
inlawrev-2157	572	35	reese	reese	PROPN
inlawrev-2157	572	36	,	,	PUNCT
inlawrev-2157	572	37	45	45	NUM
inlawrev-2157	572	38	t.c	t.c	PROPN
inlawrev-2157	572	39	.	.	PROPN
inlawrev-2157	572	40	407	407	NUM
inlawrev-2157	572	41	,	,	PUNCT
inlawrev-2157	572	42	411	411	NUM
inlawrev-2157	572	43	(	(	PUNCT
inlawrev-2157	572	44	1966	1966	NUM
inlawrev-2157	572	45	)	)	PUNCT
inlawrev-2157	572	46	;	;	PUNCT
inlawrev-2157	572	47	rev	rev	PROPN
inlawrev-2157	572	48	.	.	PROPN
inlawrev-2157	573	1	rul	rul	PROPN
inlawrev-2157	573	2	.	.	PUNCT
inlawrev-2157	574	1	67	67	NUM
inlawrev-2157	574	2	-	-	SYM
inlawrev-2157	574	3	443	443	NUM
inlawrev-2157	574	4	,	,	PUNCT
inlawrev-2157	574	5	1967	1967	NUM
inlawrev-2157	574	6	-	-	SYM
inlawrev-2157	574	7	2	2	NUM
inlawrev-2157	574	8	cum	cum	NOUN
inlawrev-2157	574	9	.	.	PUNCT
inlawrev-2157	575	1	bull	bull	NOUN
inlawrev-2157	575	2	.	.	PUNCT
inlawrev-2157	576	1	75	75	NUM
inlawrev-2157	576	2	.	.	PUNCT
inlawrev-2157	577	1	9bsee	9bsee	NUM
inlawrev-2157	577	2	,	,	PUNCT
inlawrev-2157	577	3	e.g.	e.g.	ADV
inlawrev-2157	577	4	,	,	PUNCT
inlawrev-2157	577	5	worthington	worthington	PROPN
inlawrev-2157	577	6	v.	v.	PROPN
inlawrev-2157	577	7	commissioner	commissioner	PROPN
inlawrev-2157	577	8	,	,	PUNCT
inlawrev-2157	577	9	476	476	NUM
inlawrev-2157	577	10	f.2d	f.2d	ADP
inlawrev-2157	577	11	589	589	NUM
inlawrev-2157	577	12	(	(	PUNCT
inlawrev-2157	577	13	10th	10th	ADJ
inlawrev-2157	577	14	cir	cir	NOUN
inlawrev-2157	577	15	.	.	PROPN
inlawrev-2157	577	16	1973	1973	NUM
inlawrev-2157	577	17	)	)	PUNCT
inlawrev-2157	577	18	,	,	PUNCT
inlawrev-2157	577	19	affg	affg	PROPN
inlawrev-2157	577	20	31	31	NUM
inlawrev-2157	577	21	cch	cch	NOUN
inlawrev-2157	577	22	tax	tax	NOUN
inlawrev-2157	577	23	ct	ct	PROPN
inlawrev-2157	577	24	.	.	PUNCT
inlawrev-2157	577	25	mem	mem	PROPN
inlawrev-2157	577	26	.	.	PUNCT
inlawrev-2157	578	1	447	447	NUM
inlawrev-2157	578	2	(	(	PUNCT
inlawrev-2157	578	3	1972	1972	NUM
inlawrev-2157	578	4	)	)	PUNCT
inlawrev-2157	578	5	;	;	PUNCT
inlawrev-2157	578	6	allen	allen	PROPN
inlawrev-2157	578	7	j.	j.	PROPN
inlawrev-2157	578	8	workman	workman	PROPN
inlawrev-2157	578	9	,	,	PUNCT
inlawrev-2157	578	10	33	33	NUM
inlawrev-2157	578	11	cch	cch	NOUN
inlawrev-2157	578	12	tax	tax	NOUN
inlawrev-2157	578	13	ct	ct	PROPN
inlawrev-2157	578	14	.	.	PUNCT
inlawrev-2157	578	15	mem	mem	PROPN
inlawrev-2157	578	16	.	.	PUNCT
inlawrev-2157	578	17	16	16	NUM
inlawrev-2157	578	18	(	(	PUNCT
inlawrev-2157	578	19	1974	1974	NUM
inlawrev-2157	578	20	)	)	PUNCT
inlawrev-2157	578	21	;	;	PUNCT
inlawrev-2157	578	22	edward	edward	PROPN
inlawrev-2157	578	23	a.	a.	PROPN
inlawrev-2157	578	24	jamieson	jamieson	PROPN
inlawrev-2157	578	25	,	,	PUNCT
inlawrev-2157	578	26	51	51	NUM
inlawrev-2157	578	27	t.c	t.c	PROPN
inlawrev-2157	578	28	.	.	PROPN
inlawrev-2157	578	29	635	635	NUM
inlawrev-2157	578	30	(	(	PUNCT
inlawrev-2157	578	31	1969	1969	NUM
inlawrev-2157	578	32	)	)	PUNCT
inlawrev-2157	578	33	.	.	PUNCT
inlawrev-2157	579	1	"	"	PUNCT
inlawrev-2157	579	2	donald	donald	PROPN
inlawrev-2157	579	3	r.	r.	PROPN
inlawrev-2157	579	4	dibona	dibona	PROPN
inlawrev-2157	579	5	,	,	PUNCT
inlawrev-2157	579	6	27	27	NUM
inlawrev-2157	579	7	cch	cch	NOUN
inlawrev-2157	579	8	tax	tax	NOUN
inlawrev-2157	579	9	ct	ct	PROPN
inlawrev-2157	579	10	.	.	PUNCT
inlawrev-2157	579	11	mem	mem	PROPN
inlawrev-2157	579	12	.	.	X
inlawrev-2157	579	13	1055	1055	NUM
inlawrev-2157	579	14	,	,	PUNCT
inlawrev-2157	579	15	1059	1059	NUM
inlawrev-2157	579	16	(	(	PUNCT
inlawrev-2157	579	17	1968	1968	NUM
inlawrev-2157	579	18	)	)	PUNCT
inlawrev-2157	579	19	;	;	PUNCT
inlawrev-2157	579	20	kenneth	kenneth	PROPN
inlawrev-2157	579	21	j.	j.	PROPN
inlawrev-2157	579	22	kopecky	kopecky	PROPN
inlawrev-2157	579	23	,	,	PUNCT
inlawrev-2157	579	24	27	27	NUM
inlawrev-2157	579	25	cch	cch	NOUN
inlawrev-2157	579	26	tax	tax	NOUN
inlawrev-2157	579	27	ct	ct	PROPN
inlawrev-2157	579	28	.	.	PUNCT
inlawrev-2157	579	29	mem	mem	PROPN
inlawrev-2157	579	30	.	.	PROPN
inlawrev-2157	579	31	1061	1061	NUM
inlawrev-2157	579	32	,	,	PUNCT
inlawrev-2157	579	33	1065	1065	NUM
inlawrev-2157	579	34	(	(	PUNCT
inlawrev-2157	579	35	1968	1968	NUM
inlawrev-2157	579	36	)	)	PUNCT
inlawrev-2157	579	37	.	.	PUNCT
inlawrev-2157	580	1	100worthington	100worthington	PROPN
inlawrev-2157	580	2	v.	v.	PROPN
inlawrev-2157	580	3	commissioner	commissioner	NOUN
inlawrev-2157	580	4	,	,	PUNCT
inlawrev-2157	580	5	476	476	NUM
inlawrev-2157	580	6	f.2d	f.2d	ADP
inlawrev-2157	580	7	589	589	NUM
inlawrev-2157	580	8	(	(	PUNCT
inlawrev-2157	580	9	10th	10th	ADJ
inlawrev-2157	580	10	cir	cir	NOUN
inlawrev-2157	580	11	.	.	PROPN
inlawrev-2157	580	12	1973	1973	NUM
inlawrev-2157	580	13	)	)	PUNCT
inlawrev-2157	580	14	,	,	PUNCT
inlawrev-2157	580	15	affg	affg	PROPN
inlawrev-2157	581	1	31	31	NUM
inlawrev-2157	581	2	cch	cch	NOUN
inlawrev-2157	581	3	tax	tax	NOUN
inlawrev-2157	581	4	ct	ct	PROPN
inlawrev-2157	581	5	.	.	PUNCT
inlawrev-2157	581	6	mem	mem	PROPN
inlawrev-2157	581	7	.	.	PUNCT
inlawrev-2157	582	1	447	447	NUM
inlawrev-2157	582	2	(	(	PUNCT
inlawrev-2157	582	3	1972	1972	NUM
inlawrev-2157	582	4	)	)	PUNCT
inlawrev-2157	582	5	;	;	PUNCT
inlawrev-2157	582	6	steinmetz	steinmetz	PROPN
inlawrev-2157	582	7	v.	v.	PROPN
inlawrev-2157	582	8	united	united	PROPN
inlawrev-2157	582	9	states	states	PROPN
inlawrev-2157	582	10	,	,	PUNCT
inlawrev-2157	582	11	343	343	NUM
inlawrev-2157	582	12	f.	f.	PROPN
inlawrev-2157	582	13	supp	supp	PROPN
inlawrev-2157	582	14	.	.	PUNCT
inlawrev-2157	583	1	384	384	NUM
inlawrev-2157	583	2	(	(	PUNCT
inlawrev-2157	583	3	n.d	n.d	PROPN
inlawrev-2157	583	4	.	.	PROPN
inlawrev-2157	583	5	cal	cal	PROPN
inlawrev-2157	583	6	.	.	PUNCT
inlawrev-2157	583	7	1972	1972	NUM
inlawrev-2157	583	8	)	)	PUNCT
inlawrev-2157	583	9	.	.	PUNCT
inlawrev-2157	584	1	774	774	NUM
inlawrev-2157	584	2	indiana	indiana	PROPN
inlawrev-2157	584	3	law	law	PROPN
inlawrev-2157	584	4	review	review	NOUN
inlawrev-2157	585	1	[	[	X
inlawrev-2157	585	2	vol	vol	NOUN
inlawrev-2157	585	3	.	.	PUNCT
inlawrev-2157	585	4	8:749	8:749	NUM
inlawrev-2157	585	5	and	and	CCONJ
inlawrev-2157	585	6	are	be	AUX
inlawrev-2157	585	7	treated	treat	VERB
inlawrev-2157	585	8	much	much	ADV
inlawrev-2157	585	9	the	the	DET
inlawrev-2157	585	10	same	same	ADJ
inlawrev-2157	585	11	as	as	ADP
inlawrev-2157	585	12	when	when	SCONJ
inlawrev-2157	585	13	a	a	DET
inlawrev-2157	585	14	research	research	NOUN
inlawrev-2157	585	15	assistantship	assistantship	NOUN
inlawrev-2157	585	16	is	be	AUX
inlawrev-2157	585	17	involved	involve	VERB
inlawrev-2157	585	18	.	.	PUNCT
inlawrev-2157	586	1	these	these	DET
inlawrev-2157	586	2	points	point	NOUN
inlawrev-2157	586	3	are	be	AUX
inlawrev-2157	586	4	not	not	PART
inlawrev-2157	586	5	conclusive	conclusive	ADJ
inlawrev-2157	586	6	proof	proof	NOUN
inlawrev-2157	586	7	of	of	ADP
inlawrev-2157	586	8	either	either	DET
inlawrev-2157	586	9	scholarship	scholarship	NOUN
inlawrev-2157	586	10	or	or	CCONJ
inlawrev-2157	586	11	compensation	compensation	NOUN
inlawrev-2157	586	12	,	,	PUNCT
inlawrev-2157	586	13	but	but	CCONJ
inlawrev-2157	586	14	are	be	AUX
inlawrev-2157	586	15	evidence	evidence	NOUN
inlawrev-2157	586	16	of	of	ADP
inlawrev-2157	586	17	whether	whether	SCONJ
inlawrev-2157	586	18	the	the	DET
inlawrev-2157	586	19	university	university	NOUN
inlawrev-2157	586	20	considers	consider	VERB
inlawrev-2157	586	21	the	the	DET
inlawrev-2157	586	22	graduate	graduate	NOUN
inlawrev-2157	586	23	assistant	assistant	NOUN
inlawrev-2157	586	24	to	to	PART
inlawrev-2157	586	25	be	be	AUX
inlawrev-2157	586	26	a	a	DET
inlawrev-2157	586	27	student	student	NOUN
inlawrev-2157	586	28	or	or	CCONJ
inlawrev-2157	586	29	an	an	DET
inlawrev-2157	586	30	employee	employee	NOUN
inlawrev-2157	586	31	.	.	PUNCT
inlawrev-2157	587	1	if	if	SCONJ
inlawrev-2157	587	2	the	the	DET
inlawrev-2157	587	3	grant	grant	NOUN
inlawrev-2157	587	4	recipient	recipient	NOUN
inlawrev-2157	587	5	has	have	VERB
inlawrev-2157	587	6	many	many	ADJ
inlawrev-2157	587	7	characteristics	characteristic	NOUN
inlawrev-2157	587	8	in	in	ADP
inlawrev-2157	587	9	common	common	ADJ
inlawrev-2157	587	10	with	with	ADP
inlawrev-2157	587	11	university	university	NOUN
inlawrev-2157	587	12	employees	employee	NOUN
inlawrev-2157	587	13	,	,	PUNCT
inlawrev-2157	587	14	the	the	DET
inlawrev-2157	587	15	stipend	stipend	NOUN
inlawrev-2157	587	16	is	be	AUX
inlawrev-2157	587	17	likely	likely	ADJ
inlawrev-2157	587	18	to	to	PART
inlawrev-2157	587	19	be	be	AUX
inlawrev-2157	587	20	compensation	compensation	NOUN
inlawrev-2157	587	21	.	.	PUNCT
inlawrev-2157	588	1	conversely	conversely	ADV
inlawrev-2157	588	2	,	,	PUNCT
inlawrev-2157	588	3	if	if	SCONJ
inlawrev-2157	588	4	the	the	DET
inlawrev-2157	588	5	university	university	NOUN
inlawrev-2157	588	6	treats	treat	VERB
inlawrev-2157	588	7	the	the	DET
inlawrev-2157	588	8	teaching	teaching	NOUN
inlawrev-2157	588	9	assistant	assistant	NOUN
inlawrev-2157	588	10	substantially	substantially	ADV
inlawrev-2157	588	11	the	the	DET
inlawrev-2157	588	12	same	same	ADJ
inlawrev-2157	588	13	as	as	ADP
inlawrev-2157	588	14	any	any	DET
inlawrev-2157	588	15	other	other	ADJ
inlawrev-2157	588	16	graduate	graduate	NOUN
inlawrev-2157	588	17	student	student	NOUN
inlawrev-2157	588	18	,	,	PUNCT
inlawrev-2157	588	19	the	the	DET
inlawrev-2157	588	20	stipend	stipend	NOUN
inlawrev-2157	588	21	is	be	AUX
inlawrev-2157	588	22	likely	likely	ADJ
inlawrev-2157	588	23	to	to	PART
inlawrev-2157	588	24	be	be	AUX
inlawrev-2157	588	25	a	a	DET
inlawrev-2157	588	26	scholarship	scholarship	NOUN
inlawrev-2157	588	27	.	.	PUNCT
inlawrev-2157	589	1	c.	c.	PROPN
inlawrev-2157	589	2	university	university	PROPN
inlawrev-2157	589	3	as	as	ADP
inlawrev-2157	589	4	employer	employer	NOUN
inlawrev-2157	589	5	in	in	ADP
inlawrev-2157	589	6	addition	addition	NOUN
inlawrev-2157	589	7	to	to	ADP
inlawrev-2157	589	8	graduate	graduate	VERB
inlawrev-2157	589	9	assistantships	assistantship	NOUN
inlawrev-2157	589	10	,	,	PUNCT
inlawrev-2157	589	11	universities	university	NOUN
inlawrev-2157	589	12	traditionally	traditionally	ADV
inlawrev-2157	589	13	offer	offer	VERB
inlawrev-2157	589	14	programs	program	NOUN
inlawrev-2157	589	15	which	which	PRON
inlawrev-2157	589	16	provide	provide	VERB
inlawrev-2157	589	17	enrolled	enrol	VERB
inlawrev-2157	589	18	students	student	NOUN
inlawrev-2157	589	19	with	with	ADP
inlawrev-2157	589	20	stipends	stipend	NOUN
inlawrev-2157	589	21	for	for	ADP
inlawrev-2157	589	22	performing	perform	VERB
inlawrev-2157	589	23	a	a	DET
inlawrev-2157	589	24	variety	variety	NOUN
inlawrev-2157	589	25	of	of	ADP
inlawrev-2157	589	26	services	service	NOUN
inlawrev-2157	589	27	with	with	ADP
inlawrev-2157	589	28	the	the	DET
inlawrev-2157	589	29	university	university	NOUN
inlawrev-2157	589	30	itself	itself	PRON
inlawrev-2157	589	31	or	or	CCONJ
inlawrev-2157	589	32	with	with	ADP
inlawrev-2157	589	33	separate	separate	ADJ
inlawrev-2157	589	34	,	,	PUNCT
inlawrev-2157	589	35	off	off	ADP
inlawrev-2157	589	36	-	-	PUNCT
inlawrev-2157	589	37	campus	campus	NOUN
inlawrev-2157	589	38	organizations	organization	NOUN
inlawrev-2157	589	39	.	.	PUNCT
inlawrev-2157	590	1	many	many	ADJ
inlawrev-2157	590	2	of	of	ADP
inlawrev-2157	590	3	these	these	DET
inlawrev-2157	590	4	programs	program	NOUN
inlawrev-2157	590	5	are	be	AUX
inlawrev-2157	590	6	recognized	recognize	VERB
inlawrev-2157	590	7	by	by	ADP
inlawrev-2157	590	8	universities	university	NOUN
inlawrev-2157	590	9	as	as	ADP
inlawrev-2157	590	10	part	part	ADJ
inlawrev-2157	590	11	-	-	PUNCT
inlawrev-2157	590	12	time	time	NOUN
inlawrev-2157	590	13	student	student	NOUN
inlawrev-2157	590	14	employment	employment	NOUN
inlawrev-2157	590	15	,	,	PUNCT
inlawrev-2157	590	16	even	even	ADV
inlawrev-2157	590	17	if	if	SCONJ
inlawrev-2157	590	18	recipients	recipient	NOUN
inlawrev-2157	590	19	are	be	AUX
inlawrev-2157	590	20	selected	select	VERB
inlawrev-2157	590	21	on	on	ADP
inlawrev-2157	590	22	the	the	DET
inlawrev-2157	590	23	basis	basis	NOUN
inlawrev-2157	590	24	of	of	ADP
inlawrev-2157	590	25	financial	financial	ADJ
inlawrev-2157	590	26	need	need	NOUN
inlawrev-2157	590	27	,	,	PUNCT
inlawrev-2157	590	28	duties	duty	NOUN
inlawrev-2157	590	29	imposed	impose	VERB
inlawrev-2157	590	30	are	be	AUX
inlawrev-2157	590	31	related	relate	VERB
inlawrev-2157	590	32	to	to	ADP
inlawrev-2157	590	33	the	the	DET
inlawrev-2157	590	34	student	student	NOUN
inlawrev-2157	590	35	's	's	PART
inlawrev-2157	590	36	course	course	NOUN
inlawrev-2157	590	37	of	of	ADP
inlawrev-2157	590	38	study	study	NOUN
inlawrev-2157	590	39	,	,	PUNCT
inlawrev-2157	590	40	and	and	CCONJ
inlawrev-2157	590	41	payment	payment	NOUN
inlawrev-2157	590	42	is	be	AUX
inlawrev-2157	590	43	made	make	VERB
inlawrev-2157	590	44	from	from	ADP
inlawrev-2157	590	45	a	a	DET
inlawrev-2157	590	46	special	special	ADJ
inlawrev-2157	590	47	account	account	NOUN
inlawrev-2157	590	48	.	.	PUNCT
inlawrev-2157	591	1	the	the	DET
inlawrev-2157	591	2	work	work	NOUN
inlawrev-2157	591	3	-	-	PUNCT
inlawrev-2157	591	4	study	study	NOUN
inlawrev-2157	591	5	program	program	NOUN
inlawrev-2157	591	6	sponsored	sponsor	VERB
inlawrev-2157	591	7	by	by	ADP
inlawrev-2157	591	8	the	the	DET
inlawrev-2157	591	9	department	department	PROPN
inlawrev-2157	591	10	of	of	ADP
inlawrev-2157	591	11	health	health	NOUN
inlawrev-2157	591	12	,	,	PUNCT
inlawrev-2157	591	13	education	education	NOUN
inlawrev-2157	591	14	and	and	CCONJ
inlawrev-2157	591	15	welfare	welfare	NOUN
inlawrev-2157	591	16	is	be	AUX
inlawrev-2157	591	17	an	an	DET
inlawrev-2157	591	18	example	example	NOUN
inlawrev-2157	591	19	of	of	ADP
inlawrev-2157	591	20	this	this	DET
inlawrev-2157	591	21	part	part	ADJ
inlawrev-2157	591	22	-	-	PUNCT
inlawrev-2157	591	23	time	time	NOUN
inlawrev-2157	591	24	employment	employment	NOUN
inlawrev-2157	591	25	form	form	NOUN
inlawrev-2157	591	26	of	of	ADP
inlawrev-2157	591	27	financial	financial	ADJ
inlawrev-2157	591	28	aid	aid	NOUN
inlawrev-2157	591	29	.	.	PUNCT
inlawrev-2157	592	1	stipends	stipend	NOUN
inlawrev-2157	592	2	paid	pay	VERB
inlawrev-2157	592	3	under	under	ADP
inlawrev-2157	592	4	this	this	DET
inlawrev-2157	592	5	work	work	NOUN
inlawrev-2157	592	6	-	-	PUNCT
inlawrev-2157	592	7	study	study	NOUN
inlawrev-2157	592	8	program	program	NOUN
inlawrev-2157	592	9	represent	represent	VERB
inlawrev-2157	592	10	compensation	compensation	NOUN
inlawrev-2157	592	11	for	for	ADP
inlawrev-2157	592	12	services	service	NOUN
inlawrev-2157	592	13	rendered	render	VERB
inlawrev-2157	592	14	,	,	PUNCT
inlawrev-2157	592	15	and	and	CCONJ
inlawrev-2157	592	16	no	no	DET
inlawrev-2157	592	17	pretense	pretense	NOUN
inlawrev-2157	592	18	is	be	AUX
inlawrev-2157	592	19	made	make	VERB
inlawrev-2157	592	20	that	that	SCONJ
inlawrev-2157	592	21	such	such	ADJ
inlawrev-2157	592	22	payments	payment	NOUN
inlawrev-2157	592	23	are	be	AUX
inlawrev-2157	592	24	a	a	DET
inlawrev-2157	592	25	scholarship	scholarship	NOUN
inlawrev-2157	592	26	.	.	PUNCT
inlawrev-2157	593	1	101	101	NUM
inlawrev-2157	593	2	stipends	stipend	NOUN
inlawrev-2157	593	3	paid	pay	VERB
inlawrev-2157	593	4	under	under	ADP
inlawrev-2157	593	5	other	other	ADJ
inlawrev-2157	593	6	university	university	NOUN
inlawrev-2157	593	7	programs	program	NOUN
inlawrev-2157	593	8	such	such	ADJ
inlawrev-2157	593	9	as	as	ADP
inlawrev-2157	593	10	the	the	DET
inlawrev-2157	593	11	internships	internship	NOUN
inlawrev-2157	593	12	which	which	PRON
inlawrev-2157	593	13	are	be	AUX
inlawrev-2157	593	14	available	available	ADJ
inlawrev-2157	593	15	in	in	ADP
inlawrev-2157	593	16	many	many	ADJ
inlawrev-2157	593	17	fields	field	NOUN
inlawrev-2157	593	18	of	of	ADP
inlawrev-2157	593	19	study	study	NOUN
inlawrev-2157	593	20	,	,	PUNCT
inlawrev-2157	593	21	however	however	ADV
inlawrev-2157	593	22	,	,	PUNCT
inlawrev-2157	593	23	frequently	frequently	ADV
inlawrev-2157	593	24	are	be	AUX
inlawrev-2157	593	25	considered	consider	VERB
inlawrev-2157	593	26	scholarships	scholarship	NOUN
inlawrev-2157	593	27	,	,	PUNCT
inlawrev-2157	593	28	although	although	SCONJ
inlawrev-2157	593	29	the	the	DET
inlawrev-2157	593	30	factual	factual	ADJ
inlawrev-2157	593	31	circumstances	circumstance	NOUN
inlawrev-2157	593	32	parallel	parallel	VERB
inlawrev-2157	593	33	those	those	PRON
inlawrev-2157	593	34	of	of	ADP
inlawrev-2157	593	35	the	the	DET
inlawrev-2157	593	36	work	work	NOUN
inlawrev-2157	593	37	-	-	PUNCT
inlawrev-2157	593	38	study	study	NOUN
inlawrev-2157	593	39	program	program	NOUN
inlawrev-2157	593	40	.	.	PUNCT
inlawrev-2157	594	1	unfortunately	unfortunately	ADV
inlawrev-2157	594	2	,	,	PUNCT
inlawrev-2157	594	3	the	the	DET
inlawrev-2157	594	4	designation	designation	NOUN
inlawrev-2157	594	5	given	give	VERB
inlawrev-2157	594	6	the	the	DET
inlawrev-2157	594	7	stipend	stipend	NOUN
inlawrev-2157	594	8	by	by	ADP
inlawrev-2157	594	9	the	the	DET
inlawrev-2157	594	10	grantor	grantor	NOUN
inlawrev-2157	594	11	and	and	CCONJ
inlawrev-2157	594	12	the	the	DET
inlawrev-2157	594	13	recipient	recipient	NOUN
inlawrev-2157	594	14	is	be	AUX
inlawrev-2157	594	15	not	not	PART
inlawrev-2157	594	16	as	as	ADV
inlawrev-2157	594	17	persuasive	persuasive	ADJ
inlawrev-2157	594	18	to	to	ADP
inlawrev-2157	594	19	the	the	DET
inlawrev-2157	594	20	internal	internal	ADJ
inlawrev-2157	594	21	revenue	revenue	NOUN
inlawrev-2157	594	22	service	service	NOUN
inlawrev-2157	594	23	and	and	CCONJ
inlawrev-2157	594	24	the	the	DET
inlawrev-2157	594	25	courts	court	NOUN
inlawrev-2157	594	26	as	as	SCONJ
inlawrev-2157	594	27	is	be	AUX
inlawrev-2157	594	28	the	the	DET
inlawrev-2157	594	29	substance	substance	NOUN
inlawrev-2157	594	30	of	of	ADP
inlawrev-2157	594	31	the	the	DET
inlawrev-2157	594	32	transaction	transaction	NOUN
inlawrev-2157	594	33	.	.	PUNCT
inlawrev-2157	595	1	in	in	ADP
inlawrev-2157	595	2	determining	determine	VERB
inlawrev-2157	595	3	whether	whether	SCONJ
inlawrev-2157	595	4	internship	internship	NOUN
inlawrev-2157	595	5	grants	grant	NOUN
inlawrev-2157	595	6	are	be	AUX
inlawrev-2157	595	7	excludable	excludable	ADJ
inlawrev-2157	595	8	,	,	PUNCT
inlawrev-2157	595	9	the	the	DET
inlawrev-2157	595	10	code	code	NOUN
inlawrev-2157	595	11	provision	provision	NOUN
inlawrev-2157	595	12	which	which	PRON
inlawrev-2157	595	13	states	state	VERB
inlawrev-2157	595	14	that	that	SCONJ
inlawrev-2157	595	15	the	the	DET
inlawrev-2157	595	16	exclusion	exclusion	NOUN
inlawrev-2157	595	17	does	do	AUX
inlawrev-2157	595	18	not	not	PART
inlawrev-2157	595	19	apply	apply	VERB
inlawrev-2157	595	20	to	to	ADP
inlawrev-2157	595	21	amounts	amount	NOUN
inlawrev-2157	595	22	received	receive	VERB
inlawrev-2157	595	23	by	by	ADP
inlawrev-2157	595	24	a	a	DET
inlawrev-2157	595	25	degree	degree	NOUN
inlawrev-2157	595	26	candidate	candidate	NOUN
inlawrev-2157	595	27	as	as	ADP
inlawrev-2157	595	28	payment	payment	NOUN
inlawrev-2157	595	29	for	for	ADP
inlawrev-2157	595	30	services	service	NOUN
inlawrev-2157	595	31	in	in	ADP
inlawrev-2157	595	32	the	the	DET
inlawrev-2157	595	33	nature	nature	NOUN
inlawrev-2157	595	34	of	of	ADP
inlawrev-2157	595	35	part	part	ADJ
inlawrev-2157	595	36	-	-	PUNCT
inlawrev-2157	595	37	time	time	NOUN
inlawrev-2157	595	38	employment	employment	NOUN
inlawrev-2157	595	39	required	require	VERB
inlawrev-2157	595	40	as	as	ADP
inlawrev-2157	595	41	a	a	DET
inlawrev-2157	595	42	condition	condition	NOUN
inlawrev-2157	595	43	to	to	ADP
inlawrev-2157	595	44	receiving	receive	VERB
inlawrev-2157	595	45	the	the	DET
inlawrev-2157	595	46	scholarship102	scholarship102	PROPN
inlawrev-2157	595	47	is	be	AUX
inlawrev-2157	595	48	a	a	DET
inlawrev-2157	595	49	formidable	formidable	ADJ
inlawrev-2157	595	50	initial	initial	ADJ
inlawrev-2157	595	51	hurdle	hurdle	NOUN
inlawrev-2157	595	52	to	to	PART
inlawrev-2157	595	53	surmount	surmount	VERB
inlawrev-2157	595	54	.	.	PUNCT
inlawrev-2157	596	1	only	only	ADV
inlawrev-2157	596	2	three	three	NUM
inlawrev-2157	596	3	solutions	solution	NOUN
inlawrev-2157	596	4	to	to	ADP
inlawrev-2157	596	5	this	this	DET
inlawrev-2157	596	6	problem	problem	NOUN
inlawrev-2157	596	7	are	be	AUX
inlawrev-2157	596	8	apparent	apparent	ADJ
inlawrev-2157	596	9	:	:	PUNCT
inlawrev-2157	596	10	either	either	CCONJ
inlawrev-2157	596	11	the	the	DET
inlawrev-2157	596	12	services	service	NOUN
inlawrev-2157	596	13	are	be	AUX
inlawrev-2157	596	14	required	require	VERB
inlawrev-2157	596	15	of	of	ADP
inlawrev-2157	596	16	all	all	DET
inlawrev-2157	596	17	degree	degree	NOUN
inlawrev-2157	596	18	candidates	candidate	NOUN
inlawrev-2157	596	19	as	as	ADP
inlawrev-2157	596	20	a	a	DET
inlawrev-2157	596	21	condition	condition	NOUN
inlawrev-2157	596	22	to	to	ADP
inlawrev-2157	596	23	receiving	receive	VERB
inlawrev-2157	596	24	the	the	DET
inlawrev-2157	596	25	degree	degree	NOUN
inlawrev-2157	596	26	,	,	PUNCT
inlawrev-2157	596	27	or	or	CCONJ
inlawrev-2157	596	28	the	the	DET
inlawrev-2157	596	29	services	service	NOUN
inlawrev-2157	596	30	are	be	AUX
inlawrev-2157	596	31	not	not	PART
inlawrev-2157	596	32	in	in	ADP
inlawrev-2157	596	33	the	the	DET
inlawrev-2157	596	34	nature	nature	NOUN
inlawrev-2157	596	35	of	of	ADP
inlawrev-2157	596	36	part	part	ADJ
inlawrev-2157	596	37	-	-	PUNCT
inlawrev-2157	596	38	time	time	NOUN
inlawrev-2157	596	39	employment	employment	NOUN
inlawrev-2157	596	40	,	,	PUNCT
inlawrev-2157	596	41	or	or	CCONJ
inlawrev-2157	596	42	the	the	DET
inlawrev-2157	596	43	services	service	NOUN
inlawrev-2157	596	44	are	be	AUX
inlawrev-2157	596	45	not	not	PART
inlawrev-2157	596	46	required	require	VERB
inlawrev-2157	596	47	as	as	ADP
inlawrev-2157	596	48	a	a	DET
inlawrev-2157	596	49	condition	condition	NOUN
inlawrev-2157	596	50	to	to	ADP
inlawrev-2157	596	51	receiving	receive	VERB
inlawrev-2157	596	52	the	the	DET
inlawrev-2157	596	53	scholarship	scholarship	NOUN
inlawrev-2157	596	54	.	.	PUNCT
inlawrev-2157	597	1	the	the	DET
inlawrev-2157	597	2	applicability	applicability	NOUN
inlawrev-2157	597	3	of	of	ADP
inlawrev-2157	597	4	these	these	DET
inlawrev-2157	597	5	pos101	pos101	PROPN
inlawrev-2157	597	6	united	united	PROPN
inlawrev-2157	597	7	states	states	PROPN
inlawrev-2157	597	8	department	department	PROPN
inlawrev-2157	597	9	of	of	ADP
inlawrev-2157	597	10	health	health	NOUN
inlawrev-2157	597	11	,	,	PUNCT
inlawrev-2157	597	12	education	education	NOUN
inlawrev-2157	597	13	and	and	CCONJ
inlawrev-2157	597	14	welfare	welfare	NOUN
inlawrev-2157	597	15	,	,	PUNCT
inlawrev-2157	597	16	office	office	NOUN
inlawrev-2157	597	17	of	of	ADP
inlawrev-2157	597	18	education	education	NOUN
inlawrev-2157	597	19	,	,	PUNCT
inlawrev-2157	597	20	bureau	bureau	NOUN
inlawrev-2157	597	21	of	of	ADP
inlawrev-2157	597	22	higher	high	ADJ
inlawrev-2157	597	23	education	education	NOUN
inlawrev-2157	597	24	,	,	PUNCT
inlawrev-2157	597	25	college	college	NOUN
inlawrev-2157	597	26	work	work	NOUN
inlawrev-2157	597	27	-	-	PUNCT
inlawrev-2157	597	28	study	study	NOUN
inlawrev-2157	597	29	program	program	NOUN
inlawrev-2157	597	30	manual	manual	NOUN
inlawrev-2157	597	31	7	7	NUM
inlawrev-2157	597	32	-	-	SYM
inlawrev-2157	597	33	7	7	NUM
inlawrev-2157	597	34	(	(	PUNCT
inlawrev-2157	597	35	1968	1968	NUM
inlawrev-2157	597	36	,	,	PUNCT
inlawrev-2157	597	37	revised	revise	VERB
inlawrev-2157	597	38	april	april	PROPN
inlawrev-2157	597	39	1970	1970	NUM
inlawrev-2157	597	40	)	)	PUNCT
inlawrev-2157	597	41	.	.	PUNCT
inlawrev-2157	598	1	,	,	PUNCT
inlawrev-2157	598	2	02int	02int	PROPN
inlawrev-2157	598	3	.	.	PUNCT
inlawrev-2157	599	1	rev	rev	PROPN
inlawrev-2157	599	2	.	.	PROPN
inlawrev-2157	599	3	code	code	PROPN
inlawrev-2157	599	4	of	of	ADP
inlawrev-2157	599	5	1954	1954	NUM
inlawrev-2157	599	6	,	,	PUNCT
inlawrev-2157	599	7	§	§	PROPN
inlawrev-2157	599	8	117(b	117(b	PROPN
inlawrev-2157	599	9	)	)	PUNCT
inlawrev-2157	599	10	(	(	PUNCT
inlawrev-2157	599	11	1	1	NUM
inlawrev-2157	599	12	)	)	PUNCT
inlawrev-2157	599	13	.	.	PUNCT
inlawrev-2157	600	1	1975	1975	NUM
inlawrev-2157	600	2	]	]	PUNCT
inlawrev-2157	600	3	taxation	taxation	NOUN
inlawrev-2157	600	4	of	of	ADP
inlawrev-2157	600	5	scholarships	scholarship	NOUN
inlawrev-2157	600	6	775	775	NUM
inlawrev-2157	600	7	sible	sible	ADJ
inlawrev-2157	600	8	solutions	solution	NOUN
inlawrev-2157	600	9	is	be	AUX
inlawrev-2157	600	10	limited	limit	VERB
inlawrev-2157	600	11	by	by	ADP
inlawrev-2157	600	12	the	the	DET
inlawrev-2157	600	13	definitions	definition	NOUN
inlawrev-2157	600	14	given	give	VERB
inlawrev-2157	600	15	in	in	ADP
inlawrev-2157	600	16	the	the	DET
inlawrev-2157	600	17	treasury	treasury	PROPN
inlawrev-2157	600	18	regulations	regulation	NOUN
inlawrev-2157	600	19	'	'	PART
inlawrev-2157	600	20	03	03	NUM
inlawrev-2157	600	21	of	of	ADP
inlawrev-2157	600	22	grants	grant	NOUN
inlawrev-2157	600	23	not	not	PART
inlawrev-2157	600	24	considered	consider	VERB
inlawrev-2157	600	25	scholarships	scholarship	NOUN
inlawrev-2157	600	26	,	,	PUNCT
inlawrev-2157	600	27	by	by	ADP
inlawrev-2157	600	28	the	the	DET
inlawrev-2157	600	29	primary	primary	ADJ
inlawrev-2157	600	30	purpose	purpose	NOUN
inlawrev-2157	600	31	test	test	NOUN
inlawrev-2157	600	32	,	,	PUNCT
inlawrev-2157	600	33	and	and	CCONJ
inlawrev-2157	600	34	by	by	ADP
inlawrev-2157	600	35	the	the	DET
inlawrev-2157	600	36	insistence	insistence	NOUN
inlawrev-2157	600	37	that	that	SCONJ
inlawrev-2157	600	38	the	the	DET
inlawrev-2157	600	39	grant	grant	NOUN
inlawrev-2157	600	40	possess	possess	VERB
inlawrev-2157	600	41	the	the	DET
inlawrev-2157	600	42	normal	normal	ADJ
inlawrev-2157	600	43	characteristics	characteristic	NOUN
inlawrev-2157	600	44	of	of	ADP
inlawrev-2157	600	45	a	a	DET
inlawrev-2157	600	46	scholarship	scholarship	NOUN
inlawrev-2157	600	47	before	before	ADP
inlawrev-2157	600	48	the	the	DET
inlawrev-2157	600	49	limitations	limitation	NOUN
inlawrev-2157	600	50	on	on	ADP
inlawrev-2157	600	51	the	the	DET
inlawrev-2157	600	52	exclusion	exclusion	NOUN
inlawrev-2157	600	53	,	,	PUNCT
inlawrev-2157	600	54	and	and	CCONJ
inlawrev-2157	600	55	the	the	DET
inlawrev-2157	600	56	exceptions	exception	NOUN
inlawrev-2157	600	57	thereto	thereto	VERB
inlawrev-2157	600	58	,	,	PUNCT
inlawrev-2157	600	59	may	may	AUX
inlawrev-2157	600	60	even	even	ADV
inlawrev-2157	600	61	be	be	AUX
inlawrev-2157	600	62	considered	consider	VERB
inlawrev-2157	600	63	.	.	PUNCT
inlawrev-2157	601	1	the	the	DET
inlawrev-2157	601	2	first	first	ADJ
inlawrev-2157	601	3	proposed	propose	VERB
inlawrev-2157	601	4	solution	solution	NOUN
inlawrev-2157	601	5	commonly	commonly	ADV
inlawrev-2157	601	6	is	be	AUX
inlawrev-2157	601	7	inapplicable	inapplicable	ADJ
inlawrev-2157	601	8	to	to	ADP
inlawrev-2157	601	9	internship	internship	NOUN
inlawrev-2157	601	10	programs	program	NOUN
inlawrev-2157	601	11	.	.	PUNCT
inlawrev-2157	602	1	participation	participation	NOUN
inlawrev-2157	602	2	rarely	rarely	ADV
inlawrev-2157	602	3	is	be	AUX
inlawrev-2157	602	4	a	a	DET
inlawrev-2157	602	5	prerequisite	prerequisite	NOUN
inlawrev-2157	602	6	to	to	ADP
inlawrev-2157	602	7	receiving	receive	VERB
inlawrev-2157	602	8	a	a	DET
inlawrev-2157	602	9	degree	degree	NOUN
inlawrev-2157	602	10	,	,	PUNCT
inlawrev-2157	602	11	although	although	SCONJ
inlawrev-2157	602	12	many	many	ADJ
inlawrev-2157	602	13	programs	program	NOUN
inlawrev-2157	602	14	of	of	ADP
inlawrev-2157	602	15	the	the	DET
inlawrev-2157	602	16	internship	internship	NOUN
inlawrev-2157	602	17	type	type	NOUN
inlawrev-2157	602	18	which	which	PRON
inlawrev-2157	602	19	provide	provide	VERB
inlawrev-2157	602	20	experience	experience	NOUN
inlawrev-2157	602	21	in	in	ADP
inlawrev-2157	602	22	areas	area	NOUN
inlawrev-2157	602	23	related	relate	VERB
inlawrev-2157	602	24	to	to	ADP
inlawrev-2157	602	25	the	the	DET
inlawrev-2157	602	26	course	course	NOUN
inlawrev-2157	602	27	of	of	ADP
inlawrev-2157	602	28	study	study	NOUN
inlawrev-2157	602	29	offer	offer	VERB
inlawrev-2157	602	30	academic	academic	ADJ
inlawrev-2157	602	31	credit	credit	NOUN
inlawrev-2157	602	32	to	to	ADP
inlawrev-2157	602	33	participants	participant	NOUN
inlawrev-2157	602	34	.	.	PUNCT
inlawrev-2157	603	1	even	even	ADV
inlawrev-2157	603	2	when	when	SCONJ
inlawrev-2157	603	3	services	service	NOUN
inlawrev-2157	603	4	are	be	AUX
inlawrev-2157	603	5	required	require	VERB
inlawrev-2157	603	6	of	of	ADP
inlawrev-2157	603	7	all	all	DET
inlawrev-2157	603	8	degree	degree	NOUN
inlawrev-2157	603	9	candidates	candidate	NOUN
inlawrev-2157	603	10	,	,	PUNCT
inlawrev-2157	603	11	classification	classification	NOUN
inlawrev-2157	603	12	of	of	ADP
inlawrev-2157	603	13	a	a	DET
inlawrev-2157	603	14	stipend	stipend	NOUN
inlawrev-2157	603	15	as	as	SCONJ
inlawrev-2157	603	16	a	a	DET
inlawrev-2157	603	17	scholarship	scholarship	NOUN
inlawrev-2157	603	18	is	be	AUX
inlawrev-2157	603	19	not	not	PART
inlawrev-2157	603	20	guaranteed	guarantee	VERB
inlawrev-2157	603	21	when	when	SCONJ
inlawrev-2157	603	22	the	the	DET
inlawrev-2157	603	23	circumstances	circumstance	NOUN
inlawrev-2157	603	24	as	as	ADP
inlawrev-2157	603	25	a	a	DET
inlawrev-2157	603	26	whole	whole	NOUN
inlawrev-2157	603	27	indicate	indicate	VERB
inlawrev-2157	603	28	that	that	SCONJ
inlawrev-2157	603	29	recipients	recipient	NOUN
inlawrev-2157	603	30	are	be	AUX
inlawrev-2157	603	31	paid	pay	VERB
inlawrev-2157	603	32	to	to	PART
inlawrev-2157	603	33	work	work	VERB
inlawrev-2157	603	34	rather	rather	ADV
inlawrev-2157	603	35	than	than	ADP
inlawrev-2157	603	36	to	to	PART
inlawrev-2157	603	37	study	study	VERB
inlawrev-2157	603	38	.	.	PUNCT
inlawrev-2157	604	1	104	104	NUM
inlawrev-2157	604	2	the	the	DET
inlawrev-2157	604	3	most	most	ADV
inlawrev-2157	604	4	generally	generally	ADV
inlawrev-2157	604	5	applicable	applicable	ADJ
inlawrev-2157	604	6	solution	solution	NOUN
inlawrev-2157	604	7	to	to	ADP
inlawrev-2157	604	8	the	the	DET
inlawrev-2157	604	9	problem	problem	NOUN
inlawrev-2157	604	10	of	of	ADP
inlawrev-2157	604	11	nonexcludability	nonexcludability	NOUN
inlawrev-2157	604	12	of	of	ADP
inlawrev-2157	604	13	internship	internship	NOUN
inlawrev-2157	604	14	stipends	stipend	NOUN
inlawrev-2157	604	15	is	be	AUX
inlawrev-2157	604	16	to	to	PART
inlawrev-2157	604	17	show	show	VERB
inlawrev-2157	604	18	that	that	SCONJ
inlawrev-2157	604	19	the	the	DET
inlawrev-2157	604	20	services	service	NOUN
inlawrev-2157	604	21	are	be	AUX
inlawrev-2157	604	22	not	not	PART
inlawrev-2157	604	23	in	in	ADP
inlawrev-2157	604	24	the	the	DET
inlawrev-2157	604	25	nature	nature	NOUN
inlawrev-2157	604	26	of	of	ADP
inlawrev-2157	604	27	part	part	ADJ
inlawrev-2157	604	28	-	-	PUNCT
inlawrev-2157	604	29	time	time	NOUN
inlawrev-2157	604	30	employment	employment	NOUN
inlawrev-2157	604	31	.	.	PUNCT
inlawrev-2157	605	1	in	in	ADP
inlawrev-2157	605	2	making	make	VERB
inlawrev-2157	605	3	this	this	DET
inlawrev-2157	605	4	determination	determination	NOUN
inlawrev-2157	605	5	,	,	PUNCT
inlawrev-2157	605	6	factors	factor	NOUN
inlawrev-2157	605	7	such	such	ADJ
inlawrev-2157	605	8	as	as	ADP
inlawrev-2157	605	9	the	the	DET
inlawrev-2157	605	10	benefit	benefit	NOUN
inlawrev-2157	605	11	derived	derive	VERB
inlawrev-2157	605	12	by	by	ADP
inlawrev-2157	605	13	the	the	DET
inlawrev-2157	605	14	grantor	grantor	NOUN
inlawrev-2157	605	15	,	,	PUNCT
inlawrev-2157	605	16	the	the	DET
inlawrev-2157	605	17	primary	primary	ADJ
inlawrev-2157	605	18	purpose	purpose	NOUN
inlawrev-2157	605	19	of	of	ADP
inlawrev-2157	605	20	the	the	DET
inlawrev-2157	605	21	grant	grant	NOUN
inlawrev-2157	605	22	,	,	PUNCT
inlawrev-2157	605	23	and	and	CCONJ
inlawrev-2157	605	24	administrative	administrative	ADJ
inlawrev-2157	605	25	practices	practice	NOUN
inlawrev-2157	605	26	must	must	AUX
inlawrev-2157	605	27	be	be	AUX
inlawrev-2157	605	28	considered	consider	VERB
inlawrev-2157	605	29	.	.	PUNCT
inlawrev-2157	606	1	very	very	ADV
inlawrev-2157	606	2	few	few	ADJ
inlawrev-2157	606	3	cases	case	NOUN
inlawrev-2157	606	4	,	,	PUNCT
inlawrev-2157	606	5	however	however	ADV
inlawrev-2157	606	6	,	,	PUNCT
inlawrev-2157	606	7	have	have	AUX
inlawrev-2157	606	8	been	be	AUX
inlawrev-2157	606	9	litigated	litigate	VERB
inlawrev-2157	606	10	in	in	ADP
inlawrev-2157	606	11	this	this	DET
inlawrev-2157	606	12	area	area	NOUN
inlawrev-2157	606	13	.	.	PUNCT
inlawrev-2157	606	14	'	'	PUNCT
inlawrev-2157	607	1	05	05	NUM
inlawrev-2157	608	1	it	it	PRON
inlawrev-2157	608	2	can	can	AUX
inlawrev-2157	608	3	not	not	PART
inlawrev-2157	608	4	be	be	AUX
inlawrev-2157	608	5	determined	determine	VERB
inlawrev-2157	608	6	whether	whether	SCONJ
inlawrev-2157	608	7	this	this	PRON
inlawrev-2157	608	8	results	result	VERB
inlawrev-2157	608	9	from	from	ADP
inlawrev-2157	608	10	the	the	DET
inlawrev-2157	608	11	recipients	recipient	NOUN
inlawrev-2157	608	12	'	'	PART
inlawrev-2157	608	13	having	having	AUX
inlawrev-2157	608	14	avoided	avoid	VERB
inlawrev-2157	608	15	audit	audit	NOUN
inlawrev-2157	608	16	of	of	ADP
inlawrev-2157	608	17	their	their	PRON
inlawrev-2157	608	18	tax	tax	NOUN
inlawrev-2157	608	19	returns	return	NOUN
inlawrev-2157	608	20	or	or	CCONJ
inlawrev-2157	608	21	from	from	ADP
inlawrev-2157	608	22	a	a	DET
inlawrev-2157	608	23	lack	lack	NOUN
inlawrev-2157	608	24	of	of	ADP
inlawrev-2157	608	25	confidence	confidence	NOUN
inlawrev-2157	608	26	in	in	ADP
inlawrev-2157	608	27	the	the	DET
inlawrev-2157	608	28	arguments	argument	NOUN
inlawrev-2157	608	29	favoring	favor	VERB
inlawrev-2157	608	30	an	an	DET
inlawrev-2157	608	31	exclusion	exclusion	NOUN
inlawrev-2157	608	32	.	.	PUNCT
inlawrev-2157	609	1	because	because	SCONJ
inlawrev-2157	609	2	students	student	NOUN
inlawrev-2157	609	3	engaged	engage	VERB
inlawrev-2157	609	4	in	in	ADP
inlawrev-2157	609	5	internship	internship	NOUN
inlawrev-2157	609	6	programs	program	NOUN
inlawrev-2157	609	7	generally	generally	ADV
inlawrev-2157	609	8	work	work	VERB
inlawrev-2157	609	9	with	with	ADP
inlawrev-2157	609	10	organizations	organization	NOUN
inlawrev-2157	609	11	outside	outside	ADP
inlawrev-2157	609	12	their	their	PRON
inlawrev-2157	609	13	universities	university	NOUN
inlawrev-2157	609	14	,	,	PUNCT
inlawrev-2157	609	15	these	these	DET
inlawrev-2157	609	16	programs	program	NOUN
inlawrev-2157	609	17	are	be	AUX
inlawrev-2157	609	18	suspected	suspect	VERB
inlawrev-2157	609	19	to	to	PART
inlawrev-2157	609	20	have	have	VERB
inlawrev-2157	609	21	the	the	DET
inlawrev-2157	609	22	primary	primary	ADJ
inlawrev-2157	609	23	purpose	purpose	NOUN
inlawrev-2157	609	24	of	of	ADP
inlawrev-2157	609	25	benefiting	benefit	VERB
inlawrev-2157	609	26	the	the	DET
inlawrev-2157	609	27	re103treas	re103treas	PROPN
inlawrev-2157	609	28	.	.	PUNCT
inlawrev-2157	610	1	reg	reg	PROPN
inlawrev-2157	610	2	.	.	PUNCT
inlawrev-2157	611	1	§	§	PROPN
inlawrev-2157	611	2	1.117	1.117	NUM
inlawrev-2157	611	3	-	-	SYM
inlawrev-2157	611	4	4	4	NUM
inlawrev-2157	611	5	(	(	PUNCT
inlawrev-2157	611	6	1956	1956	NUM
inlawrev-2157	611	7	)	)	PUNCT
inlawrev-2157	611	8	.	.	PUNCT
inlawrev-2157	612	1	,	,	PUNCT
inlawrev-2157	612	2	04thus	04thus	ADP
inlawrev-2157	612	3	,	,	PUNCT
inlawrev-2157	612	4	where	where	SCONJ
inlawrev-2157	612	5	an	an	DET
inlawrev-2157	612	6	institute	institute	NOUN
inlawrev-2157	612	7	of	of	ADP
inlawrev-2157	612	8	naval	naval	ADJ
inlawrev-2157	612	9	architecture	architecture	NOUN
inlawrev-2157	612	10	required	require	VERB
inlawrev-2157	612	11	all	all	DET
inlawrev-2157	612	12	students	student	NOUN
inlawrev-2157	612	13	to	to	PART
inlawrev-2157	612	14	satisfactorily	satisfactorily	ADV
inlawrev-2157	612	15	complete	complete	VERB
inlawrev-2157	612	16	a	a	DET
inlawrev-2157	612	17	ten	ten	NUM
inlawrev-2157	612	18	-	-	PUNCT
inlawrev-2157	612	19	week	week	NOUN
inlawrev-2157	612	20	practical	practical	ADJ
inlawrev-2157	612	21	work	work	NOUN
inlawrev-2157	612	22	term	term	NOUN
inlawrev-2157	612	23	with	with	ADP
inlawrev-2157	612	24	a	a	DET
inlawrev-2157	612	25	private	private	ADJ
inlawrev-2157	612	26	employer	employer	NOUN
inlawrev-2157	612	27	,	,	PUNCT
inlawrev-2157	612	28	the	the	DET
inlawrev-2157	612	29	stipend	stipend	NOUN
inlawrev-2157	612	30	was	be	AUX
inlawrev-2157	612	31	considered	consider	VERB
inlawrev-2157	612	32	to	to	PART
inlawrev-2157	612	33	be	be	AUX
inlawrev-2157	612	34	compensation	compensation	NOUN
inlawrev-2157	612	35	.	.	PUNCT
inlawrev-2157	613	1	karl	karl	PROPN
inlawrev-2157	613	2	laurence	laurence	PROPN
inlawrev-2157	613	3	kirkman	kirkman	PROPN
inlawrev-2157	613	4	,	,	PUNCT
inlawrev-2157	613	5	29	29	NUM
inlawrev-2157	613	6	cch	cch	NOUN
inlawrev-2157	613	7	tax	tax	NOUN
inlawrev-2157	613	8	ct	ct	PROPN
inlawrev-2157	613	9	.	.	PUNCT
inlawrev-2157	613	10	mem	mem	ADJ
inlawrev-2157	613	11	.	.	PUNCT
inlawrev-2157	614	1	797	797	NUM
inlawrev-2157	614	2	(	(	PUNCT
inlawrev-2157	614	3	1970	1970	NUM
inlawrev-2157	614	4	)	)	PUNCT
inlawrev-2157	614	5	.	.	PUNCT
inlawrev-2157	615	1	similarly	similarly	ADV
inlawrev-2157	615	2	,	,	PUNCT
inlawrev-2157	615	3	where	where	SCONJ
inlawrev-2157	615	4	participation	participation	NOUN
inlawrev-2157	615	5	in	in	ADP
inlawrev-2157	615	6	a	a	DET
inlawrev-2157	615	7	ten	ten	NUM
inlawrev-2157	615	8	-	-	PUNCT
inlawrev-2157	615	9	week	week	NOUN
inlawrev-2157	615	10	work	work	NOUN
inlawrev-2157	615	11	period	period	NOUN
inlawrev-2157	615	12	each	each	DET
inlawrev-2157	615	13	year	year	NOUN
inlawrev-2157	615	14	was	be	AUX
inlawrev-2157	615	15	required	require	VERB
inlawrev-2157	615	16	by	by	ADP
inlawrev-2157	615	17	a	a	DET
inlawrev-2157	615	18	university	university	NOUN
inlawrev-2157	615	19	as	as	ADP
inlawrev-2157	615	20	a	a	DET
inlawrev-2157	615	21	condition	condition	NOUN
inlawrev-2157	615	22	to	to	ADP
inlawrev-2157	615	23	receiving	receive	VERB
inlawrev-2157	615	24	a	a	DET
inlawrev-2157	615	25	bachelor	bachelor	NOUN
inlawrev-2157	615	26	of	of	ADP
inlawrev-2157	615	27	science	science	NOUN
inlawrev-2157	615	28	degree	degree	NOUN
inlawrev-2157	615	29	,	,	PUNCT
inlawrev-2157	615	30	and	and	CCONJ
inlawrev-2157	615	31	the	the	DET
inlawrev-2157	615	32	work	work	NOUN
inlawrev-2157	615	33	performed	perform	VERB
inlawrev-2157	615	34	was	be	AUX
inlawrev-2157	615	35	determined	determine	VERB
inlawrev-2157	615	36	by	by	ADP
inlawrev-2157	615	37	the	the	DET
inlawrev-2157	615	38	needs	need	NOUN
inlawrev-2157	615	39	and	and	CCONJ
inlawrev-2157	615	40	activities	activity	NOUN
inlawrev-2157	615	41	of	of	ADP
inlawrev-2157	615	42	the	the	DET
inlawrev-2157	615	43	employer	employer	NOUN
inlawrev-2157	615	44	,	,	PUNCT
inlawrev-2157	615	45	the	the	DET
inlawrev-2157	615	46	stipend	stipend	NOUN
inlawrev-2157	615	47	was	be	AUX
inlawrev-2157	615	48	compensation	compensation	NOUN
inlawrev-2157	615	49	.	.	PUNCT
inlawrev-2157	616	1	rev	rev	PROPN
inlawrev-2157	616	2	.	.	PUNCT
inlawrev-2157	617	1	rul	rul	PROPN
inlawrev-2157	617	2	.	.	PUNCT
inlawrev-2157	618	1	73	73	NUM
inlawrev-2157	618	2	-	-	SYM
inlawrev-2157	618	3	218	218	NUM
inlawrev-2157	618	4	,	,	PUNCT
inlawrev-2157	618	5	1973	1973	NUM
inlawrev-2157	618	6	-	-	SYM
inlawrev-2157	618	7	1	1	NUM
inlawrev-2157	618	8	cum	cum	NOUN
inlawrev-2157	618	9	.	.	PUNCT
inlawrev-2157	619	1	bull	bull	NOUN
inlawrev-2157	619	2	.	.	PUNCT
inlawrev-2157	620	1	53	53	NUM
inlawrev-2157	620	2	.	.	PUNCT
inlawrev-2157	621	1	also	also	ADV
inlawrev-2157	621	2	,	,	PUNCT
inlawrev-2157	621	3	where	where	SCONJ
inlawrev-2157	621	4	a	a	DET
inlawrev-2157	621	5	theology	theology	NOUN
inlawrev-2157	621	6	school	school	NOUN
inlawrev-2157	621	7	required	require	VERB
inlawrev-2157	621	8	all	all	DET
inlawrev-2157	621	9	students	student	NOUN
inlawrev-2157	621	10	to	to	PART
inlawrev-2157	621	11	serve	serve	VERB
inlawrev-2157	621	12	part	part	NOUN
inlawrev-2157	621	13	-	-	PUNCT
inlawrev-2157	621	14	time	time	NOUN
inlawrev-2157	621	15	in	in	ADP
inlawrev-2157	621	16	a	a	DET
inlawrev-2157	621	17	parrish	parrish	NOUN
inlawrev-2157	621	18	assignment	assignment	NOUN
inlawrev-2157	621	19	which	which	PRON
inlawrev-2157	621	20	they	they	PRON
inlawrev-2157	621	21	had	have	VERB
inlawrev-2157	621	22	no	no	DET
inlawrev-2157	621	23	choice	choice	NOUN
inlawrev-2157	621	24	in	in	ADP
inlawrev-2157	621	25	selecting	selecting	NOUN
inlawrev-2157	621	26	,	,	PUNCT
inlawrev-2157	621	27	the	the	DET
inlawrev-2157	621	28	stipend	stipend	NOUN
inlawrev-2157	621	29	was	be	AUX
inlawrev-2157	621	30	compensation	compensation	NOUN
inlawrev-2157	621	31	(	(	PUNCT
inlawrev-2157	621	32	and	and	CCONJ
inlawrev-2157	621	33	since	since	SCONJ
inlawrev-2157	621	34	the	the	DET
inlawrev-2157	621	35	students	student	NOUN
inlawrev-2157	621	36	were	be	AUX
inlawrev-2157	621	37	not	not	PART
inlawrev-2157	621	38	ordained	ordain	VERB
inlawrev-2157	621	39	,	,	PUNCT
inlawrev-2157	621	40	they	they	PRON
inlawrev-2157	621	41	also	also	ADV
inlawrev-2157	621	42	were	be	AUX
inlawrev-2157	621	43	denied	deny	VERB
inlawrev-2157	621	44	a	a	DET
inlawrev-2157	621	45	rental	rental	ADJ
inlawrev-2157	621	46	allowance	allowance	NOUN
inlawrev-2157	621	47	exclusion	exclusion	NOUN
inlawrev-2157	621	48	)	)	PUNCT
inlawrev-2157	621	49	.	.	PUNCT
inlawrev-2157	622	1	rev	rev	PROPN
inlawrev-2157	622	2	.	.	PUNCT
inlawrev-2157	623	1	rul	rul	PROPN
inlawrev-2157	623	2	.	.	PUNCT
inlawrev-2157	624	1	57	57	NUM
inlawrev-2157	624	2	-	-	SYM
inlawrev-2157	624	3	522	522	NUM
inlawrev-2157	624	4	,	,	PUNCT
inlawrev-2157	624	5	1957	1957	NUM
inlawrev-2157	624	6	-	-	SYM
inlawrev-2157	624	7	2	2	NUM
inlawrev-2157	624	8	cum	cum	NOUN
inlawrev-2157	624	9	.	.	PUNCT
inlawrev-2157	625	1	bull	bull	NOUN
inlawrev-2157	625	2	.	.	PUNCT
inlawrev-2157	626	1	50	50	NUM
inlawrev-2157	626	2	.	.	PUNCT
inlawrev-2157	627	1	however	however	ADV
inlawrev-2157	627	2	,	,	PUNCT
inlawrev-2157	627	3	where	where	SCONJ
inlawrev-2157	627	4	a	a	DET
inlawrev-2157	627	5	college	college	NOUN
inlawrev-2157	627	6	as	as	ADP
inlawrev-2157	627	7	part	part	NOUN
inlawrev-2157	627	8	of	of	ADP
inlawrev-2157	627	9	its	its	PRON
inlawrev-2157	627	10	philosophy	philosophy	NOUN
inlawrev-2157	627	11	of	of	ADP
inlawrev-2157	627	12	a	a	DET
inlawrev-2157	627	13	complete	complete	ADJ
inlawrev-2157	627	14	education	education	NOUN
inlawrev-2157	627	15	required	require	VERB
inlawrev-2157	627	16	all	all	DET
inlawrev-2157	627	17	students	student	NOUN
inlawrev-2157	627	18	to	to	PART
inlawrev-2157	627	19	work	work	VERB
inlawrev-2157	627	20	part	part	ADJ
inlawrev-2157	627	21	-	-	PUNCT
inlawrev-2157	627	22	time	time	NOUN
inlawrev-2157	627	23	for	for	ADP
inlawrev-2157	627	24	the	the	DET
inlawrev-2157	627	25	college	college	NOUN
inlawrev-2157	627	26	,	,	PUNCT
inlawrev-2157	627	27	for	for	ADP
inlawrev-2157	627	28	which	which	PRON
inlawrev-2157	627	29	they	they	PRON
inlawrev-2157	627	30	received	receive	VERB
inlawrev-2157	627	31	a	a	DET
inlawrev-2157	627	32	nominal	nominal	ADJ
inlawrev-2157	627	33	cash	cash	NOUN
inlawrev-2157	627	34	payment	payment	NOUN
inlawrev-2157	627	35	,	,	PUNCT
inlawrev-2157	627	36	the	the	DET
inlawrev-2157	627	37	payment	payment	NOUN
inlawrev-2157	627	38	was	be	AUX
inlawrev-2157	627	39	a	a	DET
inlawrev-2157	627	40	scholarship	scholarship	NOUN
inlawrev-2157	627	41	.	.	PUNCT
inlawrev-2157	628	1	rev	rev	PROPN
inlawrev-2157	628	2	.	.	PUNCT
inlawrev-2157	629	1	rul	rul	PROPN
inlawrev-2157	629	2	.	.	PUNCT
inlawrev-2157	630	1	64	64	NUM
inlawrev-2157	630	2	-	-	SYM
inlawrev-2157	630	3	54	54	NUM
inlawrev-2157	630	4	,	,	PUNCT
inlawrev-2157	630	5	1964	1964	NUM
inlawrev-2157	630	6	-	-	SYM
inlawrev-2157	630	7	1	1	NUM
inlawrev-2157	630	8	cum	cum	NOUN
inlawrev-2157	630	9	.	.	PUNCT
inlawrev-2157	631	1	bull	bull	NOUN
inlawrev-2157	631	2	.	.	PUNCT
inlawrev-2157	632	1	81	81	NUM
inlawrev-2157	632	2	.	.	PUNCT
inlawrev-2157	632	3	,	,	PUNCT
inlawrev-2157	632	4	05medical	05medical	PROPN
inlawrev-2157	632	5	interns	intern	NOUN
inlawrev-2157	632	6	,	,	PUNCT
inlawrev-2157	632	7	of	of	ADP
inlawrev-2157	632	8	course	course	NOUN
inlawrev-2157	632	9	,	,	PUNCT
inlawrev-2157	632	10	are	be	AUX
inlawrev-2157	632	11	notorious	notorious	ADJ
inlawrev-2157	632	12	for	for	ADP
inlawrev-2157	632	13	litigating	litigate	VERB
inlawrev-2157	632	14	the	the	DET
inlawrev-2157	632	15	character	character	NOUN
inlawrev-2157	632	16	of	of	ADP
inlawrev-2157	632	17	their	their	PRON
inlawrev-2157	632	18	stipends	stipend	NOUN
inlawrev-2157	632	19	.	.	PUNCT
inlawrev-2157	633	1	see	see	VERB
inlawrev-2157	633	2	discussion	discussion	NOUN
inlawrev-2157	633	3	on	on	ADP
inlawrev-2157	633	4	pp	pp	PROPN
inlawrev-2157	633	5	.	.	PUNCT
inlawrev-2157	634	1	780	780	NUM
inlawrev-2157	634	2	-	-	SYM
inlawrev-2157	634	3	88	88	NUM
inlawrev-2157	634	4	infra	infra	NOUN
inlawrev-2157	634	5	.	.	PUNCT
inlawrev-2157	635	1	such	such	ADJ
inlawrev-2157	635	2	interns	intern	NOUN
inlawrev-2157	635	3	are	be	AUX
inlawrev-2157	635	4	not	not	PART
inlawrev-2157	635	5	degree	degree	NOUN
inlawrev-2157	635	6	candidates	candidate	NOUN
inlawrev-2157	635	7	,	,	PUNCT
inlawrev-2157	635	8	however	however	ADV
inlawrev-2157	635	9	,	,	PUNCT
inlawrev-2157	635	10	and	and	CCONJ
inlawrev-2157	635	11	the	the	DET
inlawrev-2157	635	12	problems	problem	NOUN
inlawrev-2157	635	13	peculiar	peculiar	ADJ
inlawrev-2157	635	14	to	to	ADP
inlawrev-2157	635	15	the	the	DET
inlawrev-2157	635	16	medical	medical	ADJ
inlawrev-2157	635	17	intern	intern	NOUN
inlawrev-2157	635	18	situation	situation	NOUN
inlawrev-2157	635	19	will	will	AUX
inlawrev-2157	635	20	be	be	AUX
inlawrev-2157	635	21	treated	treat	VERB
inlawrev-2157	635	22	separately	separately	ADV
inlawrev-2157	635	23	.	.	PUNCT
inlawrev-2157	636	1	776	776	NUM
inlawrev-2157	636	2	indiana	indiana	PROPN
inlawrev-2157	636	3	law	law	PROPN
inlawrev-2157	636	4	review	review	NOUN
inlawrev-2157	636	5	[	[	X
inlawrev-2157	636	6	vol	vol	NOUN
inlawrev-2157	636	7	.	.	PUNCT
inlawrev-2157	637	1	8:749	8:749	NUM
inlawrev-2157	637	2	cipients	cipient	NOUN
inlawrev-2157	637	3	of	of	ADP
inlawrev-2157	637	4	student	student	NOUN
inlawrev-2157	637	5	services	service	NOUN
inlawrev-2157	637	6	rather	rather	ADV
inlawrev-2157	637	7	than	than	ADP
inlawrev-2157	637	8	being	be	AUX
inlawrev-2157	637	9	strictly	strictly	ADV
inlawrev-2157	637	10	educational	educational	ADJ
inlawrev-2157	637	11	in	in	ADP
inlawrev-2157	637	12	scope	scope	NOUN
inlawrev-2157	637	13	.	.	PUNCT
inlawrev-2157	638	1	the	the	DET
inlawrev-2157	638	2	fact	fact	NOUN
inlawrev-2157	638	3	that	that	SCONJ
inlawrev-2157	638	4	these	these	DET
inlawrev-2157	638	5	grants	grant	NOUN
inlawrev-2157	638	6	may	may	AUX
inlawrev-2157	638	7	come	come	VERB
inlawrev-2157	638	8	from	from	ADP
inlawrev-2157	638	9	yet	yet	ADV
inlawrev-2157	638	10	a	a	DET
inlawrev-2157	638	11	third	third	ADJ
inlawrev-2157	638	12	source	source	NOUN
inlawrev-2157	638	13	,	,	PUNCT
inlawrev-2157	638	14	that	that	SCONJ
inlawrev-2157	638	15	universities	university	NOUN
inlawrev-2157	638	16	administer	administer	VERB
inlawrev-2157	638	17	them	they	PRON
inlawrev-2157	638	18	,	,	PUNCT
inlawrev-2157	638	19	and	and	CCONJ
inlawrev-2157	638	20	that	that	DET
inlawrev-2157	638	21	grant	grant	NOUN
inlawrev-2157	638	22	recipients	recipient	NOUN
inlawrev-2157	638	23	receive	receive	VERB
inlawrev-2157	638	24	academic	academic	ADJ
inlawrev-2157	638	25	credit	credit	NOUN
inlawrev-2157	638	26	are	be	AUX
inlawrev-2157	638	27	not	not	PART
inlawrev-2157	638	28	indicia	indicia	NOUN
inlawrev-2157	638	29	that	that	PRON
inlawrev-2157	638	30	students	student	NOUN
inlawrev-2157	638	31	derive	derive	VERB
inlawrev-2157	638	32	the	the	DET
inlawrev-2157	638	33	primary	primary	ADJ
inlawrev-2157	638	34	benefit	benefit	NOUN
inlawrev-2157	638	35	.	.	PUNCT
inlawrev-2157	639	1	thus	thus	ADV
inlawrev-2157	639	2	,	,	PUNCT
inlawrev-2157	639	3	department	department	NOUN
inlawrev-2157	639	4	of	of	ADP
inlawrev-2157	639	5	health	health	NOUN
inlawrev-2157	639	6	,	,	PUNCT
inlawrev-2157	639	7	education	education	NOUN
inlawrev-2157	639	8	and	and	CCONJ
inlawrev-2157	639	9	welfare	welfare	NOUN
inlawrev-2157	639	10	grants	grant	NOUN
inlawrev-2157	639	11	to	to	ADP
inlawrev-2157	639	12	students	student	NOUN
inlawrev-2157	639	13	working	work	VERB
inlawrev-2157	639	14	at	at	ADP
inlawrev-2157	639	15	a	a	DET
inlawrev-2157	639	16	center	center	NOUN
inlawrev-2157	639	17	to	to	PART
inlawrev-2157	639	18	improve	improve	VERB
inlawrev-2157	639	19	educational	educational	ADJ
inlawrev-2157	639	20	services	service	NOUN
inlawrev-2157	639	21	106	106	NUM
inlawrev-2157	639	22	and	and	CCONJ
inlawrev-2157	639	23	grants	grant	NOUN
inlawrev-2157	639	24	from	from	ADP
inlawrev-2157	639	25	a	a	DET
inlawrev-2157	639	26	nonprofit	nonprofit	ADJ
inlawrev-2157	639	27	organization	organization	NOUN
inlawrev-2157	639	28	to	to	ADP
inlawrev-2157	639	29	interns	intern	NOUN
inlawrev-2157	639	30	working	work	VERB
inlawrev-2157	639	31	for	for	ADP
inlawrev-2157	639	32	state	state	NOUN
inlawrev-2157	639	33	legislators107	legislators107	PROPN
inlawrev-2157	639	34	have	have	AUX
inlawrev-2157	639	35	been	be	AUX
inlawrev-2157	639	36	found	find	VERB
inlawrev-2157	639	37	to	to	PART
inlawrev-2157	639	38	be	be	AUX
inlawrev-2157	639	39	compensation	compensation	NOUN
inlawrev-2157	639	40	for	for	ADP
inlawrev-2157	639	41	services	service	NOUN
inlawrev-2157	639	42	rendered	render	VERB
inlawrev-2157	639	43	.	.	PUNCT
inlawrev-2157	640	1	whether	whether	SCONJ
inlawrev-2157	640	2	the	the	DET
inlawrev-2157	640	3	original	original	ADJ
inlawrev-2157	640	4	source	source	NOUN
inlawrev-2157	640	5	of	of	ADP
inlawrev-2157	640	6	the	the	DET
inlawrev-2157	640	7	grant	grant	NOUN
inlawrev-2157	640	8	and	and	CCONJ
inlawrev-2157	640	9	the	the	DET
inlawrev-2157	640	10	beneficiary	beneficiary	NOUN
inlawrev-2157	640	11	of	of	ADP
inlawrev-2157	640	12	the	the	DET
inlawrev-2157	640	13	services	service	NOUN
inlawrev-2157	640	14	are	be	AUX
inlawrev-2157	640	15	the	the	DET
inlawrev-2157	640	16	same	same	ADJ
inlawrev-2157	640	17	entity	entity	NOUN
inlawrev-2157	640	18	is	be	AUX
inlawrev-2157	640	19	immaterial	immaterial	ADJ
inlawrev-2157	640	20	.	.	PUNCT
inlawrev-2157	641	1	the	the	DET
inlawrev-2157	641	2	term	term	NOUN
inlawrev-2157	641	3	'	'	PART
inlawrev-2157	641	4	'	'	PUNCT
inlawrev-2157	641	5	grantor	grantor	NOUN
inlawrev-2157	641	6	"	"	PUNCT
inlawrev-2157	641	7	extends	extend	VERB
inlawrev-2157	641	8	to	to	ADP
inlawrev-2157	641	9	any	any	DET
inlawrev-2157	641	10	entity	entity	NOUN
inlawrev-2157	641	11	in	in	ADP
inlawrev-2157	641	12	the	the	DET
inlawrev-2157	641	13	administrative	administrative	ADJ
inlawrev-2157	641	14	chain	chain	NOUN
inlawrev-2157	641	15	of	of	ADP
inlawrev-2157	641	16	the	the	DET
inlawrev-2157	641	17	grant	grant	NOUN
inlawrev-2157	641	18	.	.	PUNCT
inlawrev-2157	642	1	108	108	NUM
inlawrev-2157	642	2	therefore	therefore	ADV
inlawrev-2157	642	3	,	,	PUNCT
inlawrev-2157	642	4	if	if	SCONJ
inlawrev-2157	642	5	the	the	DET
inlawrev-2157	642	6	services	service	NOUN
inlawrev-2157	642	7	are	be	AUX
inlawrev-2157	642	8	performed	perform	VERB
inlawrev-2157	642	9	under	under	ADP
inlawrev-2157	642	10	the	the	DET
inlawrev-2157	642	11	direction	direction	NOUN
inlawrev-2157	642	12	of	of	ADP
inlawrev-2157	642	13	,	,	PUNCT
inlawrev-2157	642	14	or	or	CCONJ
inlawrev-2157	642	15	are	be	AUX
inlawrev-2157	642	16	in	in	ADP
inlawrev-2157	642	17	fact	fact	NOUN
inlawrev-2157	642	18	beneficial	beneficial	ADJ
inlawrev-2157	642	19	to	to	ADP
inlawrev-2157	642	20	,	,	PUNCT
inlawrev-2157	642	21	the	the	DET
inlawrev-2157	642	22	organization	organization	NOUN
inlawrev-2157	642	23	receiving	receive	VERB
inlawrev-2157	642	24	them	they	PRON
inlawrev-2157	642	25	,	,	PUNCT
inlawrev-2157	642	26	a	a	DET
inlawrev-2157	642	27	stipend	stipend	NOUN
inlawrev-2157	642	28	given	give	VERB
inlawrev-2157	642	29	for	for	ADP
inlawrev-2157	642	30	these	these	DET
inlawrev-2157	642	31	services	service	NOUN
inlawrev-2157	642	32	is	be	AUX
inlawrev-2157	642	33	considered	consider	VERB
inlawrev-2157	642	34	compensation	compensation	NOUN
inlawrev-2157	642	35	.	.	PUNCT
inlawrev-2157	643	1	stipends	stipend	NOUN
inlawrev-2157	643	2	given	give	VERB
inlawrev-2157	643	3	to	to	ADP
inlawrev-2157	643	4	journalism	journalism	NOUN
inlawrev-2157	643	5	students	student	NOUN
inlawrev-2157	643	6	working	work	VERB
inlawrev-2157	643	7	with	with	ADP
inlawrev-2157	643	8	local	local	ADJ
inlawrev-2157	643	9	newspaper	newspaper	NOUN
inlawrev-2157	643	10	staffs	staff	NOUN
inlawrev-2157	643	11	have	have	AUX
inlawrev-2157	643	12	been	be	AUX
inlawrev-2157	643	13	found	find	VERB
inlawrev-2157	643	14	to	to	PART
inlawrev-2157	643	15	be	be	AUX
inlawrev-2157	643	16	compensation	compensation	NOUN
inlawrev-2157	643	17	for	for	ADP
inlawrev-2157	643	18	services	service	NOUN
inlawrev-2157	643	19	,	,	PUNCT
inlawrev-2157	643	20	although	although	SCONJ
inlawrev-2157	643	21	the	the	DET
inlawrev-2157	643	22	interns	intern	NOUN
inlawrev-2157	643	23	did	do	AUX
inlawrev-2157	643	24	not	not	PART
inlawrev-2157	643	25	replace	replace	VERB
inlawrev-2157	643	26	employees	employee	NOUN
inlawrev-2157	643	27	who	who	PRON
inlawrev-2157	643	28	otherwise	otherwise	ADV
inlawrev-2157	643	29	would	would	AUX
inlawrev-2157	643	30	have	have	AUX
inlawrev-2157	643	31	been	be	AUX
inlawrev-2157	643	32	hired	hire	VERB
inlawrev-2157	643	33	.	.	PUNCT
inlawrev-2157	644	1	109	109	NUM
inlawrev-2157	644	2	the	the	DET
inlawrev-2157	644	3	stipends	stipend	NOUN
inlawrev-2157	644	4	were	be	AUX
inlawrev-2157	644	5	paid	pay	VERB
inlawrev-2157	644	6	from	from	ADP
inlawrev-2157	644	7	a	a	DET
inlawrev-2157	644	8	university	university	NOUN
inlawrev-2157	644	9	"	"	PUNCT
inlawrev-2157	644	10	fellowship	fellowship	NOUN
inlawrev-2157	644	11	fund	fund	NOUN
inlawrev-2157	644	12	"	"	PUNCT
inlawrev-2157	644	13	to	to	PART
inlawrev-2157	644	14	which	which	PRON
inlawrev-2157	644	15	the	the	DET
inlawrev-2157	644	16	newspapers	newspaper	NOUN
inlawrev-2157	644	17	contributed	contribute	VERB
inlawrev-2157	644	18	.	.	PUNCT
inlawrev-2157	645	1	it	it	PRON
inlawrev-2157	645	2	was	be	AUX
inlawrev-2157	645	3	held	hold	VERB
inlawrev-2157	645	4	that	that	SCONJ
inlawrev-2157	645	5	the	the	DET
inlawrev-2157	645	6	use	use	NOUN
inlawrev-2157	645	7	of	of	ADP
inlawrev-2157	645	8	a	a	DET
inlawrev-2157	645	9	"	"	PUNCT
inlawrev-2157	645	10	fellowship	fellowship	NOUN
inlawrev-2157	645	11	fund	fund	NOUN
inlawrev-2157	645	12	"	"	PUNCT
inlawrev-2157	645	13	as	as	ADP
inlawrev-2157	645	14	a	a	DET
inlawrev-2157	645	15	conduit	conduit	NOUN
inlawrev-2157	645	16	for	for	ADP
inlawrev-2157	645	17	payment	payment	NOUN
inlawrev-2157	645	18	of	of	ADP
inlawrev-2157	645	19	the	the	DET
inlawrev-2157	645	20	grants	grant	NOUN
inlawrev-2157	645	21	did	do	AUX
inlawrev-2157	645	22	not	not	PART
inlawrev-2157	645	23	change	change	VERB
inlawrev-2157	645	24	the	the	DET
inlawrev-2157	645	25	essential	essential	ADJ
inlawrev-2157	645	26	nature	nature	NOUN
inlawrev-2157	645	27	of	of	ADP
inlawrev-2157	645	28	the	the	DET
inlawrev-2157	645	29	students	student	NOUN
inlawrev-2157	645	30	'	'	PART
inlawrev-2157	645	31	standing	standing	NOUN
inlawrev-2157	645	32	as	as	ADP
inlawrev-2157	645	33	employees	employee	NOUN
inlawrev-2157	645	34	during	during	ADP
inlawrev-2157	645	35	the	the	DET
inlawrev-2157	645	36	training	training	NOUN
inlawrev-2157	645	37	period	period	NOUN
inlawrev-2157	645	38	,	,	PUNCT
inlawrev-2157	645	39	nor	nor	CCONJ
inlawrev-2157	645	40	did	do	AUX
inlawrev-2157	645	41	it	it	PRON
inlawrev-2157	645	42	transform	transform	VERB
inlawrev-2157	645	43	the	the	DET
inlawrev-2157	645	44	payment	payment	NOUN
inlawrev-2157	645	45	into	into	ADP
inlawrev-2157	645	46	something	something	PRON
inlawrev-2157	645	47	other	other	ADJ
inlawrev-2157	645	48	than	than	ADP
inlawrev-2157	645	49	compensation	compensation	NOUN
inlawrev-2157	645	50	.	.	PUNCT
inlawrev-2157	646	1	from	from	ADP
inlawrev-2157	646	2	the	the	DET
inlawrev-2157	646	3	employer	employer	NOUN
inlawrev-2157	646	4	's	's	PART
inlawrev-2157	646	5	point	point	NOUN
inlawrev-2157	646	6	of	of	ADP
inlawrev-2157	646	7	view	view	NOUN
inlawrev-2157	646	8	the	the	DET
inlawrev-2157	646	9	students	student	NOUN
inlawrev-2157	646	10	filled	fill	VERB
inlawrev-2157	646	11	the	the	DET
inlawrev-2157	646	12	same	same	ADJ
inlawrev-2157	646	13	role	role	NOUN
inlawrev-2157	646	14	as	as	ADP
inlawrev-2157	646	15	any	any	DET
inlawrev-2157	646	16	other	other	ADJ
inlawrev-2157	646	17	part	part	ADJ
inlawrev-2157	646	18	-	-	PUNCT
inlawrev-2157	646	19	time	time	NOUN
inlawrev-2157	646	20	employee	employee	NOUN
inlawrev-2157	646	21	.	.	PUNCT
inlawrev-2157	647	1	on	on	ADP
inlawrev-2157	647	2	the	the	DET
inlawrev-2157	647	3	other	other	ADJ
inlawrev-2157	647	4	hand	hand	NOUN
inlawrev-2157	647	5	,	,	PUNCT
inlawrev-2157	647	6	if	if	SCONJ
inlawrev-2157	647	7	a	a	DET
inlawrev-2157	647	8	fellowship	fellowship	NOUN
inlawrev-2157	647	9	arrangement	arrangement	NOUN
inlawrev-2157	647	10	truly	truly	ADV
inlawrev-2157	647	11	exists	exist	VERB
inlawrev-2157	647	12	,	,	PUNCT
inlawrev-2157	647	13	its	its	PRON
inlawrev-2157	647	14	essential	essential	ADJ
inlawrev-2157	647	15	characteristics	characteristic	NOUN
inlawrev-2157	647	16	are	be	AUX
inlawrev-2157	647	17	not	not	PART
inlawrev-2157	647	18	destroyed	destroy	VERB
inlawrev-2157	647	19	by	by	ADP
inlawrev-2157	647	20	treating	treat	VERB
inlawrev-2157	647	21	the	the	DET
inlawrev-2157	647	22	recipient	recipient	NOUN
inlawrev-2157	647	23	as	as	ADP
inlawrev-2157	647	24	an	an	DET
inlawrev-2157	647	25	employee	employee	NOUN
inlawrev-2157	647	26	only	only	ADV
inlawrev-2157	647	27	for	for	ADP
inlawrev-2157	647	28	payroll	payroll	NOUN
inlawrev-2157	647	29	and	and	CCONJ
inlawrev-2157	647	30	bookkeeping	bookkeeping	NOUN
inlawrev-2157	647	31	purposes	purpose	NOUN
inlawrev-2157	647	32	.	.	PUNCT
inlawrev-2157	648	1	for	for	ADP
inlawrev-2157	648	2	example	example	NOUN
inlawrev-2157	648	3	,	,	PUNCT
inlawrev-2157	648	4	a	a	DET
inlawrev-2157	648	5	grant	grant	NOUN
inlawrev-2157	648	6	paid	pay	VERB
inlawrev-2157	648	7	to	to	ADP
inlawrev-2157	648	8	a	a	DET
inlawrev-2157	648	9	postdoctoral	postdoctoral	ADJ
inlawrev-2157	648	10	research	research	NOUN
inlawrev-2157	648	11	associate	associate	NOUN
inlawrev-2157	648	12	in	in	ADP
inlawrev-2157	648	13	education	education	NOUN
inlawrev-2157	648	14	administration	administration	NOUN
inlawrev-2157	648	15	was	be	AUX
inlawrev-2157	648	16	considered	consider	VERB
inlawrev-2157	648	17	a	a	DET
inlawrev-2157	648	18	fellowship	fellowship	NOUN
inlawrev-2157	648	19	even	even	ADV
inlawrev-2157	648	20	though	though	SCONJ
inlawrev-2157	648	21	the	the	DET
inlawrev-2157	648	22	recipient	recipient	NOUN
inlawrev-2157	648	23	received	receive	VERB
inlawrev-2157	648	24	full	full	ADJ
inlawrev-2157	648	25	faculty	faculty	NOUN
inlawrev-2157	648	26	privileges	privilege	NOUN
inlawrev-2157	648	27	,	,	PUNCT
inlawrev-2157	648	28	the	the	DET
inlawrev-2157	648	29	stipend	stipend	NOUN
inlawrev-2157	648	30	was	be	AUX
inlawrev-2157	648	31	designated	designate	VERB
inlawrev-2157	648	32	as	as	ADP
inlawrev-2157	648	33	a	a	DET
inlawrev-2157	648	34	salary	salary	NOUN
inlawrev-2157	648	35	by	by	ADP
inlawrev-2157	648	36	the	the	DET
inlawrev-2157	648	37	university	university	NOUN
inlawrev-2157	648	38	,	,	PUNCT
inlawrev-2157	648	39	and	and	CCONJ
inlawrev-2157	648	40	payment	payment	NOUN
inlawrev-2157	648	41	was	be	AUX
inlawrev-2157	648	42	made	make	VERB
inlawrev-2157	648	43	under	under	ADP
inlawrev-2157	648	44	a	a	DET
inlawrev-2157	648	45	department	department	NOUN
inlawrev-2157	648	46	of	of	ADP
inlawrev-2157	648	47	health	health	NOUN
inlawrev-2157	648	48	,	,	PUNCT
inlawrev-2157	648	49	education	education	NOUN
inlawrev-2157	648	50	and	and	CCONJ
inlawrev-2157	648	51	welfare	welfare	NOUN
inlawrev-2157	648	52	reimbursement	reimbursement	NOUN
inlawrev-2157	648	53	contract	contract	NOUN
inlawrev-2157	648	54	which	which	PRON
inlawrev-2157	648	55	allocated	allocate	VERB
inlawrev-2157	648	56	no	no	DET
inlawrev-2157	648	57	funds	fund	NOUN
inlawrev-2157	648	58	for	for	ADP
inlawrev-2157	648	59	fellowships	fellowship	NOUN
inlawrev-2157	648	60	.	.	PUNCT
inlawrev-2157	649	1	110	110	NUM
inlawrev-2157	649	2	notably	notably	ADV
inlawrev-2157	649	3	,	,	PUNCT
inlawrev-2157	649	4	no	no	DET
inlawrev-2157	649	5	benefit	benefit	NOUN
inlawrev-2157	649	6	was	be	AUX
inlawrev-2157	649	7	expected	expect	VERB
inlawrev-2157	649	8	or	or	CCONJ
inlawrev-2157	649	9	received	receive	VERB
inlawrev-2157	649	10	by	by	ADP
inlawrev-2157	649	11	106rev	106rev	NUM
inlawrev-2157	649	12	.	.	PUNCT
inlawrev-2157	650	1	rul	rul	NOUN
inlawrev-2157	650	2	.	.	PUNCT
inlawrev-2157	651	1	71	71	NUM
inlawrev-2157	651	2	-	-	SYM
inlawrev-2157	651	3	380	380	NUM
inlawrev-2157	651	4	,	,	PUNCT
inlawrev-2157	651	5	1971	1971	NUM
inlawrev-2157	651	6	-	-	SYM
inlawrev-2157	651	7	2	2	NUM
inlawrev-2157	651	8	cum	cum	NOUN
inlawrev-2157	651	9	.	.	PUNCT
inlawrev-2157	652	1	bull	bull	NOUN
inlawrev-2157	652	2	.	.	PUNCT
inlawrev-2157	653	1	101	101	NUM
inlawrev-2157	653	2	.	.	PUNCT
inlawrev-2157	654	1	107rev	107rev	NUM
inlawrev-2157	654	2	.	.	X
inlawrev-2157	655	1	rul	rul	NOUN
inlawrev-2157	655	2	.	.	PUNCT
inlawrev-2157	656	1	64	64	NUM
inlawrev-2157	656	2	-	-	SYM
inlawrev-2157	656	3	212	212	NUM
inlawrev-2157	656	4	,	,	PUNCT
inlawrev-2157	656	5	1964	1964	NUM
inlawrev-2157	656	6	-	-	SYM
inlawrev-2157	656	7	2	2	NUM
inlawrev-2157	656	8	cum	cum	NOUN
inlawrev-2157	656	9	.	.	PUNCT
inlawrev-2157	657	1	bull	bull	NOUN
inlawrev-2157	657	2	.	.	PUNCT
inlawrev-2157	658	1	39	39	NUM
inlawrev-2157	658	2	.	.	PUNCT
inlawrev-2157	659	1	see	see	AUX
inlawrev-2157	659	2	rev	rev	PROPN
inlawrev-2157	659	3	.	.	PUNCT
inlawrev-2157	659	4	rul	rul	NOUN
inlawrev-2157	659	5	.	.	PUNCT
inlawrev-2157	660	1	71	71	NUM
inlawrev-2157	660	2	-	-	SYM
inlawrev-2157	660	3	559	559	NUM
inlawrev-2157	660	4	,	,	PUNCT
inlawrev-2157	660	5	1971	1971	NUM
inlawrev-2157	660	6	-	-	SYM
inlawrev-2157	660	7	2	2	NUM
inlawrev-2157	660	8	cum	cum	NOUN
inlawrev-2157	660	9	.	.	PUNCT
inlawrev-2157	661	1	bull	bull	NOUN
inlawrev-2157	661	2	.	.	PUNCT
inlawrev-2157	662	1	102	102	NUM
inlawrev-2157	662	2	(	(	PUNCT
inlawrev-2157	662	3	the	the	DET
inlawrev-2157	662	4	students	student	NOUN
inlawrev-2157	662	5	worked	work	VERB
inlawrev-2157	662	6	with	with	ADP
inlawrev-2157	662	7	state	state	NOUN
inlawrev-2157	662	8	legislative	legislative	ADJ
inlawrev-2157	662	9	committees	committee	NOUN
inlawrev-2157	662	10	and	and	CCONJ
inlawrev-2157	662	11	the	the	DET
inlawrev-2157	662	12	stipends	stipend	NOUN
inlawrev-2157	662	13	were	be	AUX
inlawrev-2157	662	14	paid	pay	VERB
inlawrev-2157	662	15	with	with	ADP
inlawrev-2157	662	16	a	a	DET
inlawrev-2157	662	17	combination	combination	NOUN
inlawrev-2157	662	18	of	of	ADP
inlawrev-2157	662	19	state	state	NOUN
inlawrev-2157	662	20	funds	fund	NOUN
inlawrev-2157	662	21	and	and	CCONJ
inlawrev-2157	662	22	contributions	contribution	NOUN
inlawrev-2157	662	23	from	from	ADP
inlawrev-2157	662	24	a	a	DET
inlawrev-2157	662	25	non	non	ADJ
inlawrev-2157	662	26	-	-	ADJ
inlawrev-2157	662	27	profit	profit	ADJ
inlawrev-2157	662	28	organization	organization	NOUN
inlawrev-2157	662	29	)	)	PUNCT
inlawrev-2157	662	30	.	.	PUNCT
inlawrev-2157	663	1	,	,	PUNCT
inlawrev-2157	663	2	08jerry	08jerry	PUNCT
inlawrev-2157	663	3	s.	s.	PROPN
inlawrev-2157	663	4	turem	turem	VERB
inlawrev-2157	663	5	,	,	PUNCT
inlawrev-2157	663	6	54	54	NUM
inlawrev-2157	663	7	t.c	t.c	PROPN
inlawrev-2157	663	8	.	.	PROPN
inlawrev-2157	663	9	1494	1494	NUM
inlawrev-2157	663	10	,	,	PUNCT
inlawrev-2157	663	11	1506	1506	NUM
inlawrev-2157	663	12	-	-	SYM
inlawrev-2157	663	13	07	07	NUM
inlawrev-2157	663	14	(	(	PUNCT
inlawrev-2157	663	15	1970	1970	NUM
inlawrev-2157	663	16	)	)	PUNCT
inlawrev-2157	663	17	;	;	PUNCT
inlawrev-2157	664	1	marjorie	marjorie	PROPN
inlawrev-2157	664	2	e.	e.	PROPN
inlawrev-2157	664	3	haley	haley	PROPN
inlawrev-2157	664	4	,	,	PUNCT
inlawrev-2157	664	5	54	54	NUM
inlawrev-2157	664	6	t.c	t.c	PROPN
inlawrev-2157	664	7	.	.	PROPN
inlawrev-2157	664	8	642	642	NUM
inlawrev-2157	664	9	,	,	PUNCT
inlawrev-2157	664	10	646	646	NUM
inlawrev-2157	664	11	(	(	PUNCT
inlawrev-2157	664	12	1970	1970	NUM
inlawrev-2157	664	13	)	)	PUNCT
inlawrev-2157	664	14	.	.	PUNCT
inlawrev-2157	665	1	109rev	109rev	NUM
inlawrev-2157	665	2	.	.	X
inlawrev-2157	666	1	rul	rul	NOUN
inlawrev-2157	666	2	.	.	PUNCT
inlawrev-2157	667	1	64	64	NUM
inlawrev-2157	667	2	-	-	SYM
inlawrev-2157	667	3	213	213	NUM
inlawrev-2157	667	4	,	,	PUNCT
inlawrev-2157	667	5	1964	1964	NUM
inlawrev-2157	667	6	-	-	SYM
inlawrev-2157	667	7	2	2	NUM
inlawrev-2157	667	8	cum	cum	NOUN
inlawrev-2157	667	9	.	.	PUNCT
inlawrev-2157	668	1	bull	bull	NOUN
inlawrev-2157	668	2	.	.	PUNCT
inlawrev-2157	669	1	40	40	NUM
inlawrev-2157	669	2	.	.	PUNCT
inlawrev-2157	669	3	nolouis	nolouis	PROPN
inlawrev-2157	669	4	c	c	PROPN
inlawrev-2157	669	5	vaccaro	vaccaro	PROPN
inlawrev-2157	669	6	,	,	PUNCT
inlawrev-2157	669	7	58	58	NUM
inlawrev-2157	669	8	t.c	t.c	PROPN
inlawrev-2157	669	9	.	.	PROPN
inlawrev-2157	669	10	721	721	NUM
inlawrev-2157	669	11	(	(	PUNCT
inlawrev-2157	669	12	1972	1972	NUM
inlawrev-2157	669	13	)	)	PUNCT
inlawrev-2157	669	14	.	.	PUNCT
inlawrev-2157	670	1	the	the	DET
inlawrev-2157	670	2	internal	internal	ADJ
inlawrev-2157	670	3	revenue	revenue	NOUN
inlawrev-2157	670	4	service	service	NOUN
inlawrev-2157	670	5	acquiesced	acquiesce	VERB
inlawrev-2157	670	6	in	in	ADP
inlawrev-2157	670	7	this	this	DET
inlawrev-2157	670	8	decision	decision	NOUN
inlawrev-2157	670	9	.	.	PUNCT
inlawrev-2157	671	1	1973	1973	NUM
inlawrev-2157	671	2	-	-	SYM
inlawrev-2157	671	3	1	1	NUM
inlawrev-2157	671	4	cum	cum	NOUN
inlawrev-2157	671	5	.	.	PUNCT
inlawrev-2157	672	1	bull	bull	NOUN
inlawrev-2157	672	2	.	.	PUNCT
inlawrev-2157	673	1	2	2	X
inlawrev-2157	673	2	.	.	PUNCT
inlawrev-2157	673	3	however	however	ADV
inlawrev-2157	673	4	,	,	PUNCT
inlawrev-2157	673	5	where	where	SCONJ
inlawrev-2157	673	6	the	the	DET
inlawrev-2157	673	7	facts	fact	NOUN
inlawrev-2157	673	8	xlo	xlo	NOUN
inlawrev-2157	673	9	not	not	PART
inlawrev-2157	673	10	clearly	clearly	ADV
inlawrev-2157	673	11	show	show	VERB
inlawrev-2157	673	12	that	that	SCONJ
inlawrev-2157	673	13	the	the	DET
inlawrev-2157	673	14	grantor	grantor	NOUN
inlawrev-2157	673	15	receives	receive	VERB
inlawrev-2157	673	16	1975	1975	NUM
inlawrev-2157	673	17	]	]	PUNCT
inlawrev-2157	673	18	taxation	taxation	NOUN
inlawrev-2157	673	19	of	of	ADP
inlawrev-2157	673	20	scholarships	scholarship	NOUN
inlawrev-2157	673	21	777	777	NUM
inlawrev-2157	673	22	the	the	DET
inlawrev-2157	673	23	university	university	NOUN
inlawrev-2157	673	24	from	from	ADP
inlawrev-2157	673	25	the	the	DET
inlawrev-2157	673	26	recipients	recipient	NOUN
inlawrev-2157	673	27	activities	activity	NOUN
inlawrev-2157	673	28	,	,	PUNCT
inlawrev-2157	673	29	which	which	PRON
inlawrev-2157	673	30	included	include	VERB
inlawrev-2157	673	31	coursework	coursework	NOUN
inlawrev-2157	673	32	,	,	PUNCT
inlawrev-2157	673	33	reading	reading	NOUN
inlawrev-2157	673	34	,	,	PUNCT
inlawrev-2157	673	35	writing	writing	NOUN
inlawrev-2157	673	36	,	,	PUNCT
inlawrev-2157	673	37	and	and	CCONJ
inlawrev-2157	673	38	participating	participate	VERB
inlawrev-2157	673	39	in	in	ADP
inlawrev-2157	673	40	a	a	DET
inlawrev-2157	673	41	professional	professional	ADJ
inlawrev-2157	673	42	seminar	seminar	NOUN
inlawrev-2157	673	43	.	.	PUNCT
inlawrev-2157	674	1	also	also	ADV
inlawrev-2157	674	2	,	,	PUNCT
inlawrev-2157	674	3	the	the	DET
inlawrev-2157	674	4	disbursement	disbursement	NOUN
inlawrev-2157	674	5	of	of	ADP
inlawrev-2157	674	6	a	a	DET
inlawrev-2157	674	7	normal	normal	ADJ
inlawrev-2157	674	8	fellowship	fellowship	NOUN
inlawrev-2157	674	9	stipend	stipend	NOUN
inlawrev-2157	674	10	was	be	AUX
inlawrev-2157	674	11	impossible	impossible	ADJ
inlawrev-2157	674	12	under	under	ADP
inlawrev-2157	674	13	the	the	DET
inlawrev-2157	674	14	contract	contract	NOUN
inlawrev-2157	674	15	requirements	requirement	NOUN
inlawrev-2157	674	16	.	.	PUNCT
inlawrev-2157	675	1	thus	thus	ADV
inlawrev-2157	675	2	,	,	PUNCT
inlawrev-2157	675	3	use	use	NOUN
inlawrev-2157	675	4	of	of	ADP
inlawrev-2157	675	5	earmarked	earmark	VERB
inlawrev-2157	675	6	salary	salary	NOUN
inlawrev-2157	675	7	funds	fund	NOUN
inlawrev-2157	675	8	by	by	ADP
inlawrev-2157	675	9	a	a	DET
inlawrev-2157	675	10	university	university	NOUN
inlawrev-2157	675	11	for	for	ADP
inlawrev-2157	675	12	an	an	DET
inlawrev-2157	675	13	unauthorized	unauthorized	ADJ
inlawrev-2157	675	14	purpose	purpose	NOUN
inlawrev-2157	675	15	does	do	AUX
inlawrev-2157	675	16	not	not	PART
inlawrev-2157	675	17	change	change	VERB
inlawrev-2157	675	18	the	the	DET
inlawrev-2157	675	19	substance	substance	NOUN
inlawrev-2157	675	20	of	of	ADP
inlawrev-2157	675	21	a	a	DET
inlawrev-2157	675	22	true	true	ADJ
inlawrev-2157	675	23	fellowship	fellowship	NOUN
inlawrev-2157	675	24	arrangement	arrangement	NOUN
inlawrev-2157	675	25	.	.	PUNCT
inlawrev-2157	676	1	in	in	ADP
inlawrev-2157	676	2	another	another	DET
inlawrev-2157	676	3	situation	situation	NOUN
inlawrev-2157	676	4	,	,	PUNCT
inlawrev-2157	676	5	stipends	stipend	NOUN
inlawrev-2157	676	6	received	receive	VERB
inlawrev-2157	676	7	by	by	ADP
inlawrev-2157	676	8	medical	medical	ADJ
inlawrev-2157	676	9	technology	technology	NOUN
inlawrev-2157	676	10	students	student	NOUN
inlawrev-2157	676	11	participating	participate	VERB
inlawrev-2157	676	12	in	in	ADP
inlawrev-2157	676	13	a	a	DET
inlawrev-2157	676	14	training	training	NOUN
inlawrev-2157	676	15	program	program	NOUN
inlawrev-2157	676	16	which	which	PRON
inlawrev-2157	676	17	required	require	VERB
inlawrev-2157	676	18	the	the	DET
inlawrev-2157	676	19	performance	performance	NOUN
inlawrev-2157	676	20	of	of	ADP
inlawrev-2157	676	21	analyses	analysis	NOUN
inlawrev-2157	676	22	in	in	ADP
inlawrev-2157	676	23	a	a	DET
inlawrev-2157	676	24	hospital	hospital	NOUN
inlawrev-2157	676	25	laboratory	laboratory	NOUN
inlawrev-2157	676	26	were	be	AUX
inlawrev-2157	676	27	considered	consider	VERB
inlawrev-2157	676	28	excludable	excludable	ADJ
inlawrev-2157	676	29	scholarships	scholarship	NOUN
inlawrev-2157	676	30	.	.	PUNCT
inlawrev-2157	676	31	111	111	NUM
inlawrev-2157	676	32	students	student	NOUN
inlawrev-2157	676	33	in	in	ADP
inlawrev-2157	676	34	the	the	DET
inlawrev-2157	676	35	program	program	NOUN
inlawrev-2157	676	36	were	be	AUX
inlawrev-2157	676	37	rotated	rotate	VERB
inlawrev-2157	676	38	within	within	ADP
inlawrev-2157	676	39	the	the	DET
inlawrev-2157	676	40	laboratory	laboratory	NOUN
inlawrev-2157	676	41	as	as	SCONJ
inlawrev-2157	676	42	they	they	PRON
inlawrev-2157	676	43	became	become	VERB
inlawrev-2157	676	44	proficient	proficient	ADJ
inlawrev-2157	676	45	in	in	ADP
inlawrev-2157	676	46	various	various	ADJ
inlawrev-2157	676	47	techniques	technique	NOUN
inlawrev-2157	676	48	,	,	PUNCT
inlawrev-2157	676	49	and	and	CCONJ
inlawrev-2157	676	50	all	all	DET
inlawrev-2157	676	51	student	student	NOUN
inlawrev-2157	676	52	analyses	analysis	NOUN
inlawrev-2157	676	53	were	be	AUX
inlawrev-2157	676	54	checked	check	VERB
inlawrev-2157	676	55	by	by	ADP
inlawrev-2157	676	56	registered	registered	ADJ
inlawrev-2157	676	57	technicians	technician	NOUN
inlawrev-2157	676	58	.	.	PUNCT
inlawrev-2157	677	1	this	this	DET
inlawrev-2157	677	2	program	program	NOUN
inlawrev-2157	677	3	obviously	obviously	ADV
inlawrev-2157	677	4	served	serve	VERB
inlawrev-2157	677	5	only	only	ADV
inlawrev-2157	677	6	to	to	PART
inlawrev-2157	677	7	train	train	VERB
inlawrev-2157	677	8	the	the	DET
inlawrev-2157	677	9	students	student	NOUN
inlawrev-2157	677	10	,	,	PUNCT
inlawrev-2157	677	11	and	and	CCONJ
inlawrev-2157	677	12	no	no	DET
inlawrev-2157	677	13	benefit	benefit	NOUN
inlawrev-2157	677	14	from	from	ADP
inlawrev-2157	677	15	the	the	DET
inlawrev-2157	677	16	training	training	NOUN
inlawrev-2157	677	17	activities	activity	NOUN
inlawrev-2157	677	18	inured	inure	VERB
inlawrev-2157	677	19	to	to	ADP
inlawrev-2157	677	20	the	the	DET
inlawrev-2157	677	21	hospital	hospital	NOUN
inlawrev-2157	677	22	.	.	PUNCT
inlawrev-2157	678	1	it	it	PRON
inlawrev-2157	678	2	is	be	AUX
inlawrev-2157	678	3	apparent	apparent	ADJ
inlawrev-2157	678	4	from	from	ADP
inlawrev-2157	678	5	these	these	DET
inlawrev-2157	678	6	decisions	decision	NOUN
inlawrev-2157	678	7	that	that	SCONJ
inlawrev-2157	678	8	the	the	DET
inlawrev-2157	678	9	absence	absence	NOUN
inlawrev-2157	678	10	of	of	ADP
inlawrev-2157	678	11	a	a	DET
inlawrev-2157	678	12	benefit	benefit	NOUN
inlawrev-2157	678	13	to	to	ADP
inlawrev-2157	678	14	the	the	DET
inlawrev-2157	678	15	grantor	grantor	NOUN
inlawrev-2157	678	16	is	be	AUX
inlawrev-2157	678	17	the	the	DET
inlawrev-2157	678	18	key	key	NOUN
inlawrev-2157	678	19	to	to	ADP
inlawrev-2157	678	20	proving	prove	VERB
inlawrev-2157	678	21	that	that	SCONJ
inlawrev-2157	678	22	services	service	NOUN
inlawrev-2157	678	23	performed	perform	VERB
inlawrev-2157	678	24	by	by	ADP
inlawrev-2157	678	25	student	student	NOUN
inlawrev-2157	678	26	interns	intern	NOUN
inlawrev-2157	678	27	are	be	AUX
inlawrev-2157	678	28	not	not	PART
inlawrev-2157	678	29	in	in	ADP
inlawrev-2157	678	30	the	the	DET
inlawrev-2157	678	31	nature	nature	NOUN
inlawrev-2157	678	32	of	of	ADP
inlawrev-2157	678	33	part	part	ADJ
inlawrev-2157	678	34	-	-	PUNCT
inlawrev-2157	678	35	time	time	NOUN
inlawrev-2157	678	36	employment	employment	NOUN
inlawrev-2157	678	37	.	.	PUNCT
inlawrev-2157	679	1	a	a	DET
inlawrev-2157	679	2	clear	clear	ADJ
inlawrev-2157	679	3	showing	show	VERB
inlawrev-2157	679	4	that	that	SCONJ
inlawrev-2157	679	5	the	the	DET
inlawrev-2157	679	6	students	student	NOUN
inlawrev-2157	679	7	'	'	PART
inlawrev-2157	679	8	activities	activity	NOUN
inlawrev-2157	679	9	do	do	AUX
inlawrev-2157	679	10	not	not	PART
inlawrev-2157	679	11	result	result	VERB
inlawrev-2157	679	12	in	in	ADP
inlawrev-2157	679	13	benefit	benefit	NOUN
inlawrev-2157	679	14	to	to	ADP
inlawrev-2157	679	15	the	the	DET
inlawrev-2157	679	16	grantor	grantor	NOUN
inlawrev-2157	679	17	is	be	AUX
inlawrev-2157	679	18	necessary	necessary	ADJ
inlawrev-2157	679	19	to	to	PART
inlawrev-2157	679	20	remove	remove	VERB
inlawrev-2157	679	21	from	from	ADP
inlawrev-2157	679	22	these	these	DET
inlawrev-2157	679	23	grants	grant	NOUN
inlawrev-2157	679	24	the	the	DET
inlawrev-2157	679	25	stigma	stigma	NOUN
inlawrev-2157	679	26	of	of	ADP
inlawrev-2157	679	27	compensation	compensation	NOUN
inlawrev-2157	679	28	for	for	ADP
inlawrev-2157	679	29	services	service	NOUN
inlawrev-2157	679	30	rendered	render	VERB
inlawrev-2157	679	31	.	.	PUNCT
inlawrev-2157	680	1	the	the	DET
inlawrev-2157	680	2	designation	designation	NOUN
inlawrev-2157	680	3	of	of	ADP
inlawrev-2157	680	4	compensation	compensation	NOUN
inlawrev-2157	680	5	as	as	ADP
inlawrev-2157	680	6	a	a	DET
inlawrev-2157	680	7	fellowship	fellowship	NOUN
inlawrev-2157	680	8	does	do	AUX
inlawrev-2157	680	9	not	not	PART
inlawrev-2157	680	10	change	change	VERB
inlawrev-2157	680	11	the	the	DET
inlawrev-2157	680	12	substance	substance	NOUN
inlawrev-2157	680	13	of	of	ADP
inlawrev-2157	680	14	an	an	DET
inlawrev-2157	680	15	employment	employment	NOUN
inlawrev-2157	680	16	relationship	relationship	NOUN
inlawrev-2157	680	17	.	.	PUNCT
inlawrev-2157	681	1	conversely	conversely	ADV
inlawrev-2157	681	2	,	,	PUNCT
inlawrev-2157	681	3	the	the	DET
inlawrev-2157	681	4	unauthorized	unauthorized	ADJ
inlawrev-2157	681	5	use	use	NOUN
inlawrev-2157	681	6	of	of	ADP
inlawrev-2157	681	7	salary	salary	NOUN
inlawrev-2157	681	8	funds	fund	NOUN
inlawrev-2157	681	9	does	do	AUX
inlawrev-2157	681	10	not	not	PART
inlawrev-2157	681	11	work	work	VERB
inlawrev-2157	681	12	a	a	DET
inlawrev-2157	681	13	transformation	transformation	NOUN
inlawrev-2157	681	14	on	on	ADP
inlawrev-2157	681	15	a	a	DET
inlawrev-2157	681	16	true	true	ADJ
inlawrev-2157	681	17	fellowship	fellowship	NOUN
inlawrev-2157	681	18	arrangement	arrangement	NOUN
inlawrev-2157	681	19	.	.	PUNCT
inlawrev-2157	682	1	another	another	DET
inlawrev-2157	682	2	possible	possible	ADJ
inlawrev-2157	682	3	solution	solution	NOUN
inlawrev-2157	682	4	to	to	ADP
inlawrev-2157	682	5	the	the	DET
inlawrev-2157	682	6	nonexcludability	nonexcludability	NOUN
inlawrev-2157	682	7	of	of	ADP
inlawrev-2157	682	8	internship	internship	NOUN
inlawrev-2157	682	9	grants	grant	NOUN
inlawrev-2157	682	10	lies	lie	VERB
inlawrev-2157	682	11	in	in	ADP
inlawrev-2157	682	12	a	a	DET
inlawrev-2157	682	13	showing	showing	NOUN
inlawrev-2157	682	14	that	that	SCONJ
inlawrev-2157	682	15	the	the	DET
inlawrev-2157	682	16	services	service	NOUN
inlawrev-2157	682	17	are	be	AUX
inlawrev-2157	682	18	not	not	PART
inlawrev-2157	682	19	required	require	VERB
inlawrev-2157	682	20	as	as	ADP
inlawrev-2157	682	21	a	a	DET
inlawrev-2157	682	22	condition	condition	NOUN
inlawrev-2157	682	23	to	to	ADP
inlawrev-2157	682	24	receiving	receive	VERB
inlawrev-2157	682	25	the	the	DET
inlawrev-2157	682	26	grant	grant	NOUN
inlawrev-2157	682	27	.	.	PUNCT
inlawrev-2157	683	1	this	this	DET
inlawrev-2157	683	2	solution	solution	NOUN
inlawrev-2157	683	3	generally	generally	ADV
inlawrev-2157	683	4	is	be	AUX
inlawrev-2157	683	5	inapplicable	inapplicable	ADJ
inlawrev-2157	683	6	to	to	ADP
inlawrev-2157	683	7	typical	typical	ADJ
inlawrev-2157	683	8	internship	internship	NOUN
inlawrev-2157	683	9	programs	program	NOUN
inlawrev-2157	683	10	and	and	CCONJ
inlawrev-2157	683	11	,	,	PUNCT
inlawrev-2157	683	12	strictly	strictly	ADV
inlawrev-2157	683	13	speaking	speak	VERB
inlawrev-2157	683	14	,	,	PUNCT
inlawrev-2157	683	15	is	be	AUX
inlawrev-2157	683	16	not	not	PART
inlawrev-2157	683	17	a	a	DET
inlawrev-2157	683	18	true	true	ADJ
inlawrev-2157	683	19	solution	solution	NOUN
inlawrev-2157	683	20	at	at	ADV
inlawrev-2157	683	21	all	all	ADV
inlawrev-2157	683	22	.	.	PUNCT
inlawrev-2157	684	1	if	if	SCONJ
inlawrev-2157	684	2	no	no	DET
inlawrev-2157	684	3	services	service	NOUN
inlawrev-2157	684	4	are	be	AUX
inlawrev-2157	684	5	required	require	VERB
inlawrev-2157	684	6	,	,	PUNCT
inlawrev-2157	684	7	a	a	DET
inlawrev-2157	684	8	no	no	DET
inlawrev-2157	684	9	benefit	benefit	NOUN
inlawrev-2157	684	10	from	from	ADP
inlawrev-2157	684	11	the	the	DET
inlawrev-2157	684	12	recipient	recipient	NOUN
inlawrev-2157	684	13	's	's	PART
inlawrev-2157	684	14	activities	activity	NOUN
inlawrev-2157	684	15	,	,	PUNCT
inlawrev-2157	684	16	lack	lack	NOUN
inlawrev-2157	684	17	of	of	ADP
inlawrev-2157	684	18	authority	authority	NOUN
inlawrev-2157	684	19	to	to	PART
inlawrev-2157	684	20	use	use	VERB
inlawrev-2157	684	21	the	the	DET
inlawrev-2157	684	22	funds	fund	NOUN
inlawrev-2157	684	23	for	for	ADP
inlawrev-2157	684	24	fellowships	fellowship	NOUN
inlawrev-2157	684	25	indicates	indicate	VERB
inlawrev-2157	684	26	that	that	SCONJ
inlawrev-2157	684	27	the	the	DET
inlawrev-2157	684	28	payments	payment	NOUN
inlawrev-2157	684	29	were	be	AUX
inlawrev-2157	684	30	made	make	VERB
inlawrev-2157	684	31	to	to	PART
inlawrev-2157	684	32	further	further	VERB
inlawrev-2157	684	33	the	the	DET
inlawrev-2157	684	34	grantor	grantor	NOUN
inlawrev-2157	684	35	's	's	PART
inlawrev-2157	684	36	function	function	NOUN
inlawrev-2157	684	37	.	.	PUNCT
inlawrev-2157	685	1	robert	robert	PROPN
inlawrev-2157	685	2	w.	w.	PROPN
inlawrev-2157	685	3	carroll	carroll	PROPN
inlawrev-2157	685	4	,	,	PUNCT
inlawrev-2157	685	5	60	60	NUM
inlawrev-2157	685	6	t.c	t.c	PROPN
inlawrev-2157	685	7	.	.	PROPN
inlawrev-2157	685	8	96	96	NUM
inlawrev-2157	685	9	(	(	PUNCT
inlawrev-2157	685	10	1973	1973	NUM
inlawrev-2157	685	11	)	)	PUNCT
inlawrev-2157	685	12	(	(	PUNCT
inlawrev-2157	685	13	a	a	DET
inlawrev-2157	685	14	college	college	NOUN
inlawrev-2157	685	15	professor	professor	NOUN
inlawrev-2157	685	16	,	,	PUNCT
inlawrev-2157	685	17	who	who	PRON
inlawrev-2157	685	18	was	be	AUX
inlawrev-2157	685	19	principal	principal	ADJ
inlawrev-2157	685	20	investigator	investigator	NOUN
inlawrev-2157	685	21	on	on	ADP
inlawrev-2157	685	22	a	a	DET
inlawrev-2157	685	23	research	research	NOUN
inlawrev-2157	685	24	project	project	NOUN
inlawrev-2157	685	25	under	under	ADP
inlawrev-2157	685	26	a	a	DET
inlawrev-2157	685	27	national	national	PROPN
inlawrev-2157	685	28	science	science	PROPN
inlawrev-2157	685	29	foundation	foundation	PROPN
inlawrev-2157	685	30	grant	grant	PROPN
inlawrev-2157	685	31	,	,	PUNCT
inlawrev-2157	685	32	received	receive	VERB
inlawrev-2157	685	33	a	a	DET
inlawrev-2157	685	34	stipend	stipend	NOUN
inlawrev-2157	685	35	for	for	ADP
inlawrev-2157	685	36	doing	do	VERB
inlawrev-2157	685	37	research	research	NOUN
inlawrev-2157	685	38	during	during	ADP
inlawrev-2157	685	39	the	the	DET
inlawrev-2157	685	40	summers	summer	NOUN
inlawrev-2157	685	41	)	)	PUNCT
inlawrev-2157	685	42	.	.	PUNCT
inlawrev-2157	686	1	this	this	DET
inlawrev-2157	686	2	conclusion	conclusion	NOUN
inlawrev-2157	686	3	is	be	AUX
inlawrev-2157	686	4	drawn	draw	VERB
inlawrev-2157	686	5	more	more	ADV
inlawrev-2157	686	6	often	often	ADV
inlawrev-2157	686	7	in	in	ADP
inlawrev-2157	686	8	cases	case	NOUN
inlawrev-2157	686	9	where	where	SCONJ
inlawrev-2157	686	10	the	the	DET
inlawrev-2157	686	11	grantor	grantor	NOUN
inlawrev-2157	686	12	is	be	AUX
inlawrev-2157	686	13	not	not	PART
inlawrev-2157	686	14	a	a	DET
inlawrev-2157	686	15	university	university	NOUN
inlawrev-2157	686	16	.	.	PUNCT
inlawrev-2157	687	1	harvey	harvey	PROPN
inlawrev-2157	687	2	p.	p.	PROPN
inlawrev-2157	687	3	utech	utech	PROPN
inlawrev-2157	687	4	,	,	PUNCT
inlawrev-2157	687	5	55	55	NUM
inlawrev-2157	687	6	t.c	t.c	NOUN
inlawrev-2157	687	7	.	.	PROPN
inlawrev-2157	687	8	434	434	NUM
inlawrev-2157	687	9	(	(	PUNCT
inlawrev-2157	687	10	1970	1970	NUM
inlawrev-2157	687	11	)	)	PUNCT
inlawrev-2157	687	12	(	(	PUNCT
inlawrev-2157	687	13	research	research	NOUN
inlawrev-2157	687	14	associate	associate	NOUN
inlawrev-2157	687	15	at	at	ADP
inlawrev-2157	687	16	the	the	DET
inlawrev-2157	687	17	national	national	PROPN
inlawrev-2157	687	18	bureau	bureau	PROPN
inlawrev-2157	687	19	of	of	ADP
inlawrev-2157	687	20	standards	standard	NOUN
inlawrev-2157	687	21	under	under	ADP
inlawrev-2157	687	22	a	a	DET
inlawrev-2157	687	23	national	national	ADJ
inlawrev-2157	687	24	academy	academy	PROPN
inlawrev-2157	687	25	of	of	ADP
inlawrev-2157	687	26	science	science	PROPN
inlawrev-2157	687	27	grant	grant	PROPN
inlawrev-2157	687	28	)	)	PUNCT
inlawrev-2157	687	29	.	.	PUNCT
inlawrev-2157	688	1	1,1	1,1	NUM
inlawrev-2157	688	2	rev	rev	X
inlawrev-2157	688	3	.	.	PUNCT
inlawrev-2157	688	4	rul	rul	NOUN
inlawrev-2157	688	5	.	.	PUNCT
inlawrev-2157	689	1	64	64	NUM
inlawrev-2157	689	2	-	-	SYM
inlawrev-2157	689	3	29	29	NUM
inlawrev-2157	689	4	,	,	PUNCT
inlawrev-2157	689	5	1964	1964	NUM
inlawrev-2157	689	6	-	-	SYM
inlawrev-2157	689	7	1	1	NUM
inlawrev-2157	689	8	cum	cum	NOUN
inlawrev-2157	689	9	.	.	PUNCT
inlawrev-2157	690	1	bull	bull	NOUN
inlawrev-2157	690	2	.	.	PUNCT
inlawrev-2157	691	1	79	79	NUM
inlawrev-2157	691	2	.	.	PUNCT
inlawrev-2157	692	1	see	see	AUX
inlawrev-2157	692	2	rev	rev	PROPN
inlawrev-2157	692	3	.	.	PROPN
inlawrev-2157	693	1	rul	rul	PROPN
inlawrev-2157	693	2	.	.	PUNCT
inlawrev-2157	694	1	72	72	NUM
inlawrev-2157	694	2	-	-	SYM
inlawrev-2157	694	3	568	568	NUM
inlawrev-2157	694	4	,	,	PUNCT
inlawrev-2157	694	5	1972	1972	NUM
inlawrev-2157	694	6	-	-	SYM
inlawrev-2157	694	7	2	2	NUM
inlawrev-2157	694	8	cum	cum	NOUN
inlawrev-2157	694	9	.	.	PUNCT
inlawrev-2157	695	1	bull	bull	NOUN
inlawrev-2157	695	2	.	.	PUNCT
inlawrev-2157	696	1	80	80	NUM
inlawrev-2157	696	2	(	(	PUNCT
inlawrev-2157	696	3	student	student	NOUN
inlawrev-2157	696	4	nurse	nurse	NOUN
inlawrev-2157	696	5	stipends	stipend	NOUN
inlawrev-2157	696	6	found	find	VERB
inlawrev-2157	696	7	to	to	PART
inlawrev-2157	696	8	be	be	AUX
inlawrev-2157	696	9	scholarships	scholarship	NOUN
inlawrev-2157	696	10	)	)	PUNCT
inlawrev-2157	696	11	.	.	PUNCT
inlawrev-2157	697	1	but	but	CCONJ
inlawrev-2157	697	2	see	see	VERB
inlawrev-2157	697	3	rev	rev	PROPN
inlawrev-2157	697	4	.	.	PUNCT
inlawrev-2157	697	5	rul	rul	NOUN
inlawrev-2157	697	6	.	.	PUNCT
inlawrev-2157	698	1	73	73	NUM
inlawrev-2157	698	2	-	-	SYM
inlawrev-2157	698	3	89	89	NUM
inlawrev-2157	698	4	,	,	PUNCT
inlawrev-2157	698	5	1973	1973	NUM
inlawrev-2157	698	6	-	-	SYM
inlawrev-2157	698	7	1	1	NUM
inlawrev-2157	698	8	cum	cum	NOUN
inlawrev-2157	698	9	.	.	PUNCT
inlawrev-2157	699	1	bull	bull	NOUN
inlawrev-2157	699	2	.	.	PUNCT
inlawrev-2157	700	1	52	52	NUM
inlawrev-2157	700	2	(	(	PUNCT
inlawrev-2157	700	3	where	where	SCONJ
inlawrev-2157	700	4	medical	medical	ADJ
inlawrev-2157	700	5	technologist	technologist	NOUN
inlawrev-2157	700	6	trainees	trainee	NOUN
inlawrev-2157	700	7	required	require	VERB
inlawrev-2157	700	8	to	to	PART
inlawrev-2157	700	9	work	work	VERB
inlawrev-2157	700	10	one	one	NUM
inlawrev-2157	700	11	year	year	NOUN
inlawrev-2157	700	12	in	in	ADP
inlawrev-2157	700	13	an	an	DET
inlawrev-2157	700	14	approved	approve	VERB
inlawrev-2157	700	15	hospital	hospital	NOUN
inlawrev-2157	700	16	laboratory	laboratory	NOUN
inlawrev-2157	700	17	as	as	ADP
inlawrev-2157	700	18	a	a	DET
inlawrev-2157	700	19	condition	condition	NOUN
inlawrev-2157	700	20	to	to	ADP
inlawrev-2157	700	21	receiving	receive	VERB
inlawrev-2157	700	22	a	a	DET
inlawrev-2157	700	23	degree	degree	NOUN
inlawrev-2157	700	24	,	,	PUNCT
inlawrev-2157	700	25	stipends	stipend	NOUN
inlawrev-2157	700	26	found	find	VERB
inlawrev-2157	700	27	to	to	PART
inlawrev-2157	700	28	be	be	AUX
inlawrev-2157	700	29	compensation	compensation	NOUN
inlawrev-2157	700	30	since	since	SCONJ
inlawrev-2157	700	31	the	the	DET
inlawrev-2157	700	32	work	work	NOUN
inlawrev-2157	700	33	done	do	VERB
inlawrev-2157	700	34	was	be	AUX
inlawrev-2157	700	35	the	the	DET
inlawrev-2157	700	36	same	same	ADJ
inlawrev-2157	700	37	as	as	ADP
inlawrev-2157	700	38	that	that	PRON
inlawrev-2157	700	39	of	of	ADP
inlawrev-2157	700	40	any	any	DET
inlawrev-2157	700	41	other	other	ADJ
inlawrev-2157	700	42	hospital	hospital	NOUN
inlawrev-2157	700	43	employee	employee	NOUN
inlawrev-2157	700	44	)	)	PUNCT
inlawrev-2157	700	45	;	;	PUNCT
inlawrev-2157	700	46	dennis	dennis	PROPN
inlawrev-2157	700	47	dale	dale	PROPN
inlawrev-2157	700	48	brenneise	brenneise	NOUN
inlawrev-2157	700	49	,	,	PUNCT
inlawrev-2157	700	50	33	33	NUM
inlawrev-2157	700	51	cch	cch	NOUN
inlawrev-2157	700	52	tax	tax	NOUN
inlawrev-2157	700	53	ct	ct	PROPN
inlawrev-2157	700	54	.	.	PUNCT
inlawrev-2157	700	55	mem	mem	PROPN
inlawrev-2157	700	56	.	.	X
inlawrev-2157	700	57	1	1	NUM
inlawrev-2157	700	58	(	(	PUNCT
inlawrev-2157	700	59	1974	1974	NUM
inlawrev-2157	700	60	)	)	PUNCT
inlawrev-2157	700	61	;	;	PUNCT
inlawrev-2157	700	62	rev	rev	PROPN
inlawrev-2157	700	63	.	.	PROPN
inlawrev-2157	701	1	rul	rul	NOUN
inlawrev-2157	701	2	.	.	PUNCT
inlawrev-2157	702	1	74	74	NUM
inlawrev-2157	702	2	-	-	SYM
inlawrev-2157	702	3	474	474	NUM
inlawrev-2157	702	4	,	,	PUNCT
inlawrev-2157	702	5	1974	1974	NUM
inlawrev-2157	702	6	-	-	SYM
inlawrev-2157	702	7	2	2	NUM
inlawrev-2157	702	8	cum	cum	NOUN
inlawrev-2157	702	9	.	.	PUNCT
inlawrev-2157	703	1	bull	bull	NOUN
inlawrev-2157	703	2	.	.	PUNCT
inlawrev-2157	704	1	37	37	NUM
inlawrev-2157	704	2	(	(	PUNCT
inlawrev-2157	704	3	stipends	stipend	NOUN
inlawrev-2157	704	4	of	of	ADP
inlawrev-2157	704	5	pharmacy	pharmacy	NOUN
inlawrev-2157	704	6	students	student	NOUN
inlawrev-2157	704	7	working	work	VERB
inlawrev-2157	704	8	as	as	ADP
inlawrev-2157	704	9	hospital	hospital	NOUN
inlawrev-2157	704	10	pharmacy	pharmacy	NOUN
inlawrev-2157	704	11	residents	resident	NOUN
inlawrev-2157	704	12	were	be	AUX
inlawrev-2157	704	13	held	hold	VERB
inlawrev-2157	704	14	to	to	PART
inlawrev-2157	704	15	be	be	AUX
inlawrev-2157	704	16	compensation	compensation	NOUN
inlawrev-2157	704	17	)	)	PUNCT
inlawrev-2157	704	18	.	.	PUNCT
inlawrev-2157	705	1	778	778	NUM
inlawrev-2157	705	2	indiana	indiana	PROPN
inlawrev-2157	705	3	law	law	PROPN
inlawrev-2157	705	4	review	review	NOUN
inlawrev-2157	705	5	[	[	X
inlawrev-2157	705	6	vol	vol	NOUN
inlawrev-2157	705	7	.	.	PUNCT
inlawrev-2157	706	1	8:749	8:749	PROPN
inlawrev-2157	706	2	grant	grant	NOUN
inlawrev-2157	706	3	falls	fall	VERB
inlawrev-2157	706	4	within	within	ADP
inlawrev-2157	706	5	the	the	DET
inlawrev-2157	706	6	classical	classical	ADJ
inlawrev-2157	706	7	definition	definition	NOUN
inlawrev-2157	706	8	of	of	ADP
inlawrev-2157	706	9	a	a	DET
inlawrev-2157	706	10	scholarship	scholarship	NOUN
inlawrev-2157	706	11	—	—	PUNCT
inlawrev-2157	706	12	a	a	DET
inlawrev-2157	706	13	relatively	relatively	ADV
inlawrev-2157	706	14	disinterested	disinterested	ADJ
inlawrev-2157	706	15	payment	payment	NOUN
inlawrev-2157	706	16	to	to	PART
inlawrev-2157	706	17	further	further	VERB
inlawrev-2157	706	18	the	the	DET
inlawrev-2157	706	19	recipient	recipient	NOUN
inlawrev-2157	706	20	's	's	PART
inlawrev-2157	706	21	education	education	NOUN
inlawrev-2157	706	22	and	and	CCONJ
inlawrev-2157	706	23	training	training	NOUN
inlawrev-2157	706	24	in	in	ADP
inlawrev-2157	706	25	an	an	DET
inlawrev-2157	706	26	individual	individual	ADJ
inlawrev-2157	706	27	capacity	capacity	NOUN
inlawrev-2157	706	28	with	with	ADP
inlawrev-2157	706	29	no	no	DET
inlawrev-2157	706	30	requirement	requirement	NOUN
inlawrev-2157	706	31	of	of	ADP
inlawrev-2157	706	32	a	a	DET
inlawrev-2157	706	33	quid	quid	ADJ
inlawrev-2157	706	34	pro	pro	X
inlawrev-2157	706	35	quo	quo	NOUN
inlawrev-2157	706	36	.	.	PUNCT
inlawrev-2157	707	1	112	112	NUM
inlawrev-2157	708	1	nevertheless	nevertheless	ADV
inlawrev-2157	708	2	,	,	PUNCT
inlawrev-2157	708	3	the	the	DET
inlawrev-2157	708	4	absence	absence	NOUN
inlawrev-2157	708	5	of	of	ADP
inlawrev-2157	708	6	required	require	VERB
inlawrev-2157	708	7	services	service	NOUN
inlawrev-2157	708	8	may	may	AUX
inlawrev-2157	708	9	explain	explain	VERB
inlawrev-2157	708	10	why	why	SCONJ
inlawrev-2157	708	11	athletic	athletic	ADJ
inlawrev-2157	708	12	grants	grant	NOUN
inlawrev-2157	708	13	-	-	PUNCT
inlawrev-2157	708	14	in	in	ADP
inlawrev-2157	708	15	-	-	PUNCT
inlawrev-2157	708	16	aid113	aid113	NOUN
inlawrev-2157	708	17	are	be	AUX
inlawrev-2157	708	18	one	one	NUM
inlawrev-2157	708	19	type	type	NOUN
inlawrev-2157	708	20	of	of	ADP
inlawrev-2157	708	21	university	university	NOUN
inlawrev-2157	708	22	financial	financial	ADJ
inlawrev-2157	708	23	aid	aid	NOUN
inlawrev-2157	708	24	program	program	NOUN
inlawrev-2157	708	25	whose	whose	DET
inlawrev-2157	708	26	character	character	NOUN
inlawrev-2157	708	27	as	as	ADP
inlawrev-2157	708	28	a	a	DET
inlawrev-2157	708	29	scholarship	scholarship	NOUN
inlawrev-2157	708	30	apparently	apparently	ADV
inlawrev-2157	708	31	has	have	AUX
inlawrev-2157	708	32	not	not	PART
inlawrev-2157	708	33	been	be	AUX
inlawrev-2157	708	34	challenged	challenge	VERB
inlawrev-2157	708	35	.	.	PUNCT
inlawrev-2157	709	1	the	the	DET
inlawrev-2157	709	2	lack	lack	NOUN
inlawrev-2157	709	3	of	of	ADP
inlawrev-2157	709	4	litigation	litigation	NOUN
inlawrev-2157	709	5	in	in	ADP
inlawrev-2157	709	6	this	this	DET
inlawrev-2157	709	7	area	area	NOUN
inlawrev-2157	709	8	is	be	AUX
inlawrev-2157	709	9	surprising	surprising	ADJ
inlawrev-2157	709	10	in	in	ADP
inlawrev-2157	709	11	light	light	NOUN
inlawrev-2157	709	12	of	of	ADP
inlawrev-2157	709	13	the	the	DET
inlawrev-2157	709	14	very	very	ADV
inlawrev-2157	709	15	strict	strict	ADJ
inlawrev-2157	709	16	view	view	NOUN
inlawrev-2157	709	17	taken	take	VERB
inlawrev-2157	709	18	toward	toward	ADP
inlawrev-2157	709	19	services	service	NOUN
inlawrev-2157	709	20	performed	perform	VERB
inlawrev-2157	709	21	for	for	ADP
inlawrev-2157	709	22	the	the	DET
inlawrev-2157	709	23	grantor	grantor	NOUN
inlawrev-2157	709	24	in	in	ADP
inlawrev-2157	709	25	other	other	ADJ
inlawrev-2157	709	26	circumstances	circumstance	NOUN
inlawrev-2157	709	27	.	.	PUNCT
inlawrev-2157	710	1	typically	typically	ADV
inlawrev-2157	710	2	,	,	PUNCT
inlawrev-2157	710	3	a	a	DET
inlawrev-2157	710	4	recipient	recipient	NOUN
inlawrev-2157	710	5	of	of	ADP
inlawrev-2157	710	6	an	an	DET
inlawrev-2157	710	7	athletic	athletic	ADJ
inlawrev-2157	710	8	grant	grant	NOUN
inlawrev-2157	710	9	-	-	PUNCT
inlawrev-2157	710	10	in	in	ADP
inlawrev-2157	710	11	-	-	PUNCT
inlawrev-2157	710	12	aid	aid	NOUN
inlawrev-2157	710	13	must	must	AUX
inlawrev-2157	710	14	sign	sign	VERB
inlawrev-2157	710	15	a	a	DET
inlawrev-2157	710	16	letter	letter	NOUN
inlawrev-2157	710	17	of	of	ADP
inlawrev-2157	710	18	intent	intent	NOUN
inlawrev-2157	710	19	to	to	PART
inlawrev-2157	710	20	enroll	enroll	VERB
inlawrev-2157	710	21	at	at	ADP
inlawrev-2157	710	22	the	the	DET
inlawrev-2157	710	23	grantor	grantor	NOUN
inlawrev-2157	710	24	university	university	NOUN
inlawrev-2157	710	25	and	and	CCONJ
inlawrev-2157	710	26	must	must	AUX
inlawrev-2157	710	27	try	try	VERB
inlawrev-2157	710	28	out	out	ADP
inlawrev-2157	710	29	for	for	ADP
inlawrev-2157	710	30	the	the	DET
inlawrev-2157	710	31	sport	sport	NOUN
inlawrev-2157	710	32	involved	involve	VERB
inlawrev-2157	710	33	.	.	PUNCT
inlawrev-2157	711	1	1	1	NUM
inlawrev-2157	711	2	'	'	NUM
inlawrev-2157	711	3	4	4	NUM
inlawrev-2157	711	4	additionally	additionally	ADV
inlawrev-2157	711	5	,	,	PUNCT
inlawrev-2157	711	6	athletic	athletic	ADJ
inlawrev-2157	711	7	departments	department	NOUN
inlawrev-2157	711	8	frequently	frequently	ADV
inlawrev-2157	711	9	require	require	VERB
inlawrev-2157	711	10	athletes	athlete	NOUN
inlawrev-2157	711	11	to	to	PART
inlawrev-2157	711	12	perform	perform	VERB
inlawrev-2157	711	13	odd	odd	ADJ
inlawrev-2157	711	14	jobs	job	NOUN
inlawrev-2157	711	15	for	for	ADP
inlawrev-2157	711	16	the	the	DET
inlawrev-2157	711	17	university	university	NOUN
inlawrev-2157	711	18	.	.	PUNCT
inlawrev-2157	712	1	universities	university	NOUN
inlawrev-2157	712	2	admittedly	admittedly	ADV
inlawrev-2157	712	3	would	would	AUX
inlawrev-2157	712	4	have	have	VERB
inlawrev-2157	712	5	to	to	PART
inlawrev-2157	712	6	hire	hire	VERB
inlawrev-2157	712	7	personnel	personnel	NOUN
inlawrev-2157	712	8	to	to	PART
inlawrev-2157	712	9	perform	perform	VERB
inlawrev-2157	712	10	these	these	DET
inlawrev-2157	712	11	services	service	NOUN
inlawrev-2157	712	12	if	if	SCONJ
inlawrev-2157	712	13	students	student	NOUN
inlawrev-2157	712	14	were	be	AUX
inlawrev-2157	712	15	not	not	PART
inlawrev-2157	712	16	available	available	ADJ
inlawrev-2157	712	17	.	.	PUNCT
inlawrev-2157	713	1	115	115	NUM
inlawrev-2157	713	2	arguably	arguably	ADV
inlawrev-2157	713	3	,	,	PUNCT
inlawrev-2157	713	4	howover	howover	NOUN
inlawrev-2157	713	5	,	,	PUNCT
inlawrev-2157	713	6	none	none	NOUN
inlawrev-2157	713	7	of	of	ADP
inlawrev-2157	713	8	these	these	DET
inlawrev-2157	713	9	requirements	requirement	NOUN
inlawrev-2157	713	10	prevents	prevent	VERB
inlawrev-2157	713	11	a	a	DET
inlawrev-2157	713	12	grant	grant	NOUN
inlawrev-2157	713	13	from	from	ADP
inlawrev-2157	713	14	qualifying	qualify	VERB
inlawrev-2157	713	15	as	as	ADP
inlawrev-2157	713	16	a	a	DET
inlawrev-2157	713	17	scholarship	scholarship	NOUN
inlawrev-2157	713	18	.	.	PUNCT
inlawrev-2157	714	1	a	a	DET
inlawrev-2157	714	2	letter	letter	NOUN
inlawrev-2157	714	3	of	of	ADP
inlawrev-2157	714	4	intent	intent	NOUN
inlawrev-2157	714	5	does	do	AUX
inlawrev-2157	714	6	not	not	PART
inlawrev-2157	714	7	prohibit	prohibit	VERB
inlawrev-2157	714	8	a	a	DET
inlawrev-2157	714	9	student	student	NOUN
inlawrev-2157	714	10	from	from	ADP
inlawrev-2157	714	11	enrolling	enrol	VERB
inlawrev-2157	714	12	at	at	ADP
inlawrev-2157	714	13	a	a	DET
inlawrev-2157	714	14	different	different	ADJ
inlawrev-2157	714	15	university	university	NOUN
inlawrev-2157	714	16	'	'	PART
inlawrev-2157	714	17	16	16	NUM
inlawrev-2157	714	18	or	or	CCONJ
inlawrev-2157	714	19	from	from	ADP
inlawrev-2157	714	20	refusing	refuse	VERB
inlawrev-2157	714	21	to	to	PART
inlawrev-2157	714	22	participate	participate	VERB
inlawrev-2157	714	23	in	in	ADP
inlawrev-2157	714	24	athletics	athletic	NOUN
inlawrev-2157	714	25	.	.	PUNCT
inlawrev-2157	715	1	such	such	ADJ
inlawrev-2157	715	2	conduct	conduct	NOUN
inlawrev-2157	715	3	,	,	PUNCT
inlawrev-2157	715	4	of	of	ADP
inlawrev-2157	715	5	course	course	NOUN
inlawrev-2157	715	6	,	,	PUNCT
inlawrev-2157	715	7	terminates	terminate	VERB
inlawrev-2157	715	8	a	a	DET
inlawrev-2157	715	9	grant	grant	NOUN
inlawrev-2157	715	10	.	.	PUNCT
inlawrev-2157	716	1	117	117	NUM
inlawrev-2157	716	2	the	the	DET
inlawrev-2157	716	3	same	same	ADJ
inlawrev-2157	716	4	result	result	NOUN
inlawrev-2157	716	5	is	be	AUX
inlawrev-2157	716	6	obtained	obtain	VERB
inlawrev-2157	716	7	,	,	PUNCT
inlawrev-2157	716	8	however	however	ADV
inlawrev-2157	716	9	,	,	PUNCT
inlawrev-2157	716	10	with	with	ADP
inlawrev-2157	716	11	respect	respect	NOUN
inlawrev-2157	716	12	to	to	ADP
inlawrev-2157	716	13	most	most	ADJ
inlawrev-2157	716	14	university	university	NOUN
inlawrev-2157	716	15	scholarships	scholarship	NOUN
inlawrev-2157	716	16	.	.	PUNCT
inlawrev-2157	717	1	grants	grant	NOUN
inlawrev-2157	717	2	given	give	VERB
inlawrev-2157	717	3	by	by	ADP
inlawrev-2157	717	4	a	a	DET
inlawrev-2157	717	5	university	university	NOUN
inlawrev-2157	717	6	generally	generally	ADV
inlawrev-2157	717	7	are	be	AUX
inlawrev-2157	717	8	limited	limit	VERB
inlawrev-2157	717	9	to	to	ADP
inlawrev-2157	717	10	students	student	NOUN
inlawrev-2157	717	11	enrolled	enrol	VERB
inlawrev-2157	717	12	at	at	ADP
inlawrev-2157	717	13	the	the	DET
inlawrev-2157	717	14	university	university	NOUN
inlawrev-2157	717	15	"	"	PUNCT
inlawrev-2157	717	16	8	8	NUM
inlawrev-2157	717	17	and	and	CCONJ
inlawrev-2157	717	18	,	,	PUNCT
inlawrev-2157	717	19	in	in	ADP
inlawrev-2157	717	20	addition	addition	NOUN
inlawrev-2157	717	21	,	,	PUNCT
inlawrev-2157	717	22	frequently	frequently	ADV
inlawrev-2157	717	23	are	be	AUX
inlawrev-2157	717	24	further	far	ADV
inlawrev-2157	717	25	restricted	restrict	VERB
inlawrev-2157	717	26	to	to	ADP
inlawrev-2157	717	27	students	student	NOUN
inlawrev-2157	717	28	in	in	ADP
inlawrev-2157	717	29	a	a	DET
inlawrev-2157	717	30	particular	particular	ADJ
inlawrev-2157	717	31	curriculum	curriculum	NOUN
inlawrev-2157	717	32	.	.	PUNCT
inlawrev-2157	717	33	"	"	PUNCT
inlawrev-2157	718	1	9	9	NUM
inlawrev-2157	718	2	these	these	DET
inlawrev-2157	718	3	qualifications	qualification	NOUN
inlawrev-2157	718	4	placed	place	VERB
inlawrev-2157	718	5	upon	upon	SCONJ
inlawrev-2157	718	6	a	a	DET
inlawrev-2157	718	7	recipient	recipient	NOUN
inlawrev-2157	718	8	do	do	AUX
inlawrev-2157	718	9	not	not	PART
inlawrev-2157	718	10	detract	detract	VERB
inlawrev-2157	718	11	from	from	ADP
inlawrev-2157	718	12	a	a	DET
inlawrev-2157	718	13	grant	grant	NOUN
inlawrev-2157	718	14	's	's	PART
inlawrev-2157	718	15	characterization	characterization	NOUN
inlawrev-2157	718	16	as	as	ADP
inlawrev-2157	718	17	a	a	DET
inlawrev-2157	718	18	scholarship	scholarship	NOUN
inlawrev-2157	718	19	.	.	PUNCT
inlawrev-2157	719	1	students	student	NOUN
inlawrev-2157	719	2	who	who	PRON
inlawrev-2157	719	3	participate	participate	VERB
inlawrev-2157	719	4	in	in	ADP
inlawrev-2157	719	5	a	a	DET
inlawrev-2157	719	6	sport	sport	NOUN
inlawrev-2157	719	7	and	and	CCONJ
inlawrev-2157	719	8	perform	perform	VERB
inlawrev-2157	719	9	odd	odd	ADJ
inlawrev-2157	719	10	jobs	job	NOUN
inlawrev-2157	719	11	for	for	ADP
inlawrev-2157	719	12	the	the	DET
inlawrev-2157	719	13	university	university	NOUN
inlawrev-2157	719	14	admittedly	admittedly	ADV
inlawrev-2157	719	15	render	render	VERB
inlawrev-2157	719	16	services	service	NOUN
inlawrev-2157	719	17	for	for	ADP
inlawrev-2157	719	18	the	the	DET
inlawrev-2157	719	19	grantor	grantor	NOUN
inlawrev-2157	719	20	.	.	PUNCT
inlawrev-2157	720	1	n2bingler	n2bingler	ADV
inlawrev-2157	720	2	v.	v.	ADP
inlawrev-2157	720	3	johnson	johnson	PROPN
inlawrev-2157	720	4	,	,	PUNCT
inlawrev-2157	720	5	394	394	NUM
inlawrev-2157	720	6	u.s	u.s	PROPN
inlawrev-2157	720	7	.	.	PROPN
inlawrev-2157	720	8	741	741	NUM
inlawrev-2157	720	9	,	,	PUNCT
inlawrev-2157	720	10	751	751	NUM
inlawrev-2157	720	11	(	(	PUNCT
inlawrev-2157	720	12	1969	1969	NUM
inlawrev-2157	720	13	)	)	PUNCT
inlawrev-2157	720	14	.	.	PUNCT
inlawrev-2157	721	1	n3grants	n3grant	NOUN
inlawrev-2157	721	2	-	-	PUNCT
inlawrev-2157	721	3	in	in	ADP
inlawrev-2157	721	4	-	-	PUNCT
inlawrev-2157	721	5	aid	aid	NOUN
inlawrev-2157	721	6	are	be	AUX
inlawrev-2157	721	7	distinguished	distinguish	VERB
inlawrev-2157	721	8	from	from	ADP
inlawrev-2157	721	9	scholarships	scholarship	NOUN
inlawrev-2157	721	10	by	by	ADP
inlawrev-2157	721	11	the	the	DET
inlawrev-2157	721	12	lack	lack	NOUN
inlawrev-2157	721	13	of	of	ADP
inlawrev-2157	721	14	a	a	DET
inlawrev-2157	721	15	high	high	ADJ
inlawrev-2157	721	16	academic	academic	ADJ
inlawrev-2157	721	17	grade	grade	NOUN
inlawrev-2157	721	18	requirement	requirement	NOUN
inlawrev-2157	721	19	for	for	ADP
inlawrev-2157	721	20	eligibility	eligibility	NOUN
inlawrev-2157	721	21	.	.	PUNCT
inlawrev-2157	722	1	indiana	indiana	PROPN
inlawrev-2157	722	2	university	university	PROPN
inlawrev-2157	722	3	,	,	PUNCT
inlawrev-2157	722	4	indiana	indiana	PROPN
inlawrev-2157	722	5	university	university	PROPN
inlawrev-2157	722	6	bulletin	bulletin	NOUN
inlawrev-2157	722	7	,	,	PUNCT
inlawrev-2157	722	8	financial	financial	ADJ
inlawrev-2157	722	9	aids	aid	NOUN
inlawrev-2157	722	10	for	for	ADP
inlawrev-2157	722	11	students	student	NOUN
inlawrev-2157	722	12	8	8	NUM
inlawrev-2157	722	13	,	,	PUNCT
inlawrev-2157	722	14	13	13	NUM
inlawrev-2157	722	15	(	(	PUNCT
inlawrev-2157	722	16	1971	1971	NUM
inlawrev-2157	722	17	)	)	PUNCT
inlawrev-2157	723	1	[	[	X
inlawrev-2157	723	2	hereinafter	hereinafter	NOUN
inlawrev-2157	723	3	cited	cite	VERB
inlawrev-2157	723	4	as	as	ADP
inlawrev-2157	723	5	financial	financial	ADJ
inlawrev-2157	723	6	aids	aids	PROPN
inlawrev-2157	723	7	bulletin	bulletin	NOUN
inlawrev-2157	723	8	]	]	PUNCT
inlawrev-2157	723	9	.	.	PUNCT
inlawrev-2157	724	1	both	both	DET
inlawrev-2157	724	2	grants	grant	NOUN
inlawrev-2157	724	3	-	-	PUNCT
inlawrev-2157	724	4	in	in	ADP
inlawrev-2157	724	5	-	-	PUNCT
inlawrev-2157	724	6	aid	aid	NOUN
inlawrev-2157	724	7	and	and	CCONJ
inlawrev-2157	724	8	scholarships	scholarship	NOUN
inlawrev-2157	724	9	are	be	AUX
inlawrev-2157	724	10	considered	consider	VERB
inlawrev-2157	724	11	to	to	PART
inlawrev-2157	724	12	be	be	AUX
inlawrev-2157	724	13	"	"	PUNCT
inlawrev-2157	724	14	gift	gift	NOUN
inlawrev-2157	724	15	aid	aid	NOUN
inlawrev-2157	724	16	.	.	PUNCT
inlawrev-2157	724	17	"	"	PUNCT
inlawrev-2157	725	1	i	i	PRON
inlawrev-2157	725	2	d.	d.	VERB
inlawrev-2157	725	3	at	at	ADP
inlawrev-2157	725	4	6	6	NUM
inlawrev-2157	725	5	-	-	SYM
inlawrev-2157	725	6	7	7	NUM
inlawrev-2157	725	7	.	.	NOUN
inlawrev-2157	725	8	ninterview	ninterview	NOUN
inlawrev-2157	725	9	with	with	ADP
inlawrev-2157	725	10	william	william	PROPN
inlawrev-2157	725	11	sylvester	sylvester	PROPN
inlawrev-2157	725	12	,	,	PUNCT
inlawrev-2157	725	13	athletic	athletic	ADJ
inlawrev-2157	725	14	director	director	NOUN
inlawrev-2157	725	15	,	,	PUNCT
inlawrev-2157	725	16	butler	butler	PROPN
inlawrev-2157	725	17	university	university	PROPN
inlawrev-2157	725	18	,	,	PUNCT
inlawrev-2157	725	19	in	in	ADP
inlawrev-2157	725	20	indianapolis	indianapolis	PROPN
inlawrev-2157	725	21	,	,	PUNCT
inlawrev-2157	725	22	may	may	AUX
inlawrev-2157	725	23	8	8	NUM
inlawrev-2157	725	24	,	,	PUNCT
inlawrev-2157	725	25	1975	1975	NUM
inlawrev-2157	725	26	.	.	PUNCT
inlawrev-2157	726	1	n5typical	n5typical	ADJ
inlawrev-2157	726	2	jobs	job	NOUN
inlawrev-2157	726	3	are	be	AUX
inlawrev-2157	726	4	cleaning	clean	VERB
inlawrev-2157	726	5	up	up	ADP
inlawrev-2157	726	6	the	the	DET
inlawrev-2157	726	7	stadium	stadium	ADJ
inlawrev-2157	726	8	or	or	CCONJ
inlawrev-2157	726	9	field	field	NOUN
inlawrev-2157	726	10	house	house	NOUN
inlawrev-2157	726	11	after	after	ADP
inlawrev-2157	726	12	games	game	NOUN
inlawrev-2157	726	13	,	,	PUNCT
inlawrev-2157	726	14	ushering	usher	VERB
inlawrev-2157	726	15	at	at	ADP
inlawrev-2157	726	16	games	game	NOUN
inlawrev-2157	726	17	,	,	PUNCT
inlawrev-2157	726	18	acting	act	VERB
inlawrev-2157	726	19	as	as	ADP
inlawrev-2157	726	20	equipment	equipment	NOUN
inlawrev-2157	726	21	manager	manager	NOUN
inlawrev-2157	726	22	or	or	CCONJ
inlawrev-2157	726	23	student	student	NOUN
inlawrev-2157	726	24	trainer	trainer	NOUN
inlawrev-2157	726	25	,	,	PUNCT
inlawrev-2157	726	26	or	or	CCONJ
inlawrev-2157	726	27	assisting	assist	VERB
inlawrev-2157	726	28	with	with	ADP
inlawrev-2157	726	29	physical	physical	ADJ
inlawrev-2157	726	30	education	education	NOUN
inlawrev-2157	726	31	classes	class	NOUN
inlawrev-2157	726	32	.	.	PUNCT
inlawrev-2157	727	1	i	i	PRON
inlawrev-2157	727	2	d.	d.	PROPN
inlawrev-2157	727	3	1,6	1,6	NUM
inlawrev-2157	727	4	in	in	ADP
inlawrev-2157	727	5	some	some	DET
inlawrev-2157	727	6	instances	instance	NOUN
inlawrev-2157	727	7	failure	failure	NOUN
inlawrev-2157	727	8	to	to	PART
inlawrev-2157	727	9	enroll	enroll	VERB
inlawrev-2157	727	10	results	result	NOUN
inlawrev-2157	727	11	in	in	ADP
inlawrev-2157	727	12	a	a	DET
inlawrev-2157	727	13	loss	loss	NOUN
inlawrev-2157	727	14	of	of	ADP
inlawrev-2157	727	15	eligibility	eligibility	NOUN
inlawrev-2157	727	16	for	for	ADP
inlawrev-2157	727	17	financial	financial	ADJ
inlawrev-2157	727	18	aid	aid	NOUN
inlawrev-2157	727	19	and	and	CCONJ
inlawrev-2157	727	20	athletic	athletic	ADJ
inlawrev-2157	727	21	competition	competition	NOUN
inlawrev-2157	727	22	if	if	SCONJ
inlawrev-2157	727	23	the	the	DET
inlawrev-2157	727	24	athlete	athlete	NOUN
inlawrev-2157	727	25	enrolls	enroll	VERB
inlawrev-2157	727	26	at	at	ADP
inlawrev-2157	727	27	another	another	DET
inlawrev-2157	727	28	university	university	NOUN
inlawrev-2157	727	29	.	.	PUNCT
inlawrev-2157	728	1	this	this	PRON
inlawrev-2157	728	2	depends	depend	VERB
inlawrev-2157	728	3	on	on	ADP
inlawrev-2157	728	4	the	the	DET
inlawrev-2157	728	5	agreement	agreement	NOUN
inlawrev-2157	728	6	between	between	ADP
inlawrev-2157	728	7	the	the	DET
inlawrev-2157	728	8	schools	school	NOUN
inlawrev-2157	728	9	.	.	PUNCT
inlawrev-2157	729	1	i	i	PRON
inlawrev-2157	729	2	d.	d.	PROPN
inlawrev-2157	730	1	117rule	117rule	PROPN
inlawrev-2157	730	2	3	3	NUM
inlawrev-2157	730	3	-	-	SYM
inlawrev-2157	730	4	1(f)(2	1(f)(2	NUM
inlawrev-2157	730	5	)	)	PUNCT
inlawrev-2157	730	6	,	,	PUNCT
inlawrev-2157	730	7	national	national	PROPN
inlawrev-2157	730	8	collegiate	collegiate	ADJ
inlawrev-2157	730	9	athletic	athletic	PROPN
inlawrev-2157	730	10	association	association	NOUN
inlawrev-2157	730	11	,	,	PUNCT
inlawrev-2157	730	12	19751976	19751976	NUM
inlawrev-2157	730	13	ncaa	ncaa	PROPN
inlawrev-2157	730	14	manual	manual	NOUN
inlawrev-2157	730	15	8	8	NUM
inlawrev-2157	730	16	[	[	X
inlawrev-2157	730	17	hereinafter	hereinafter	NOUN
inlawrev-2157	730	18	cited	cite	VERB
inlawrev-2157	730	19	as	as	ADP
inlawrev-2157	730	20	ncaa	ncaa	NOUN
inlawrev-2157	730	21	manual	manual	NOUN
inlawrev-2157	730	22	]	]	PUNCT
inlawrev-2157	730	23	.	.	PUNCT
inlawrev-2157	731	1	n	n	CCONJ
inlawrev-2157	731	2	financial	financial	ADJ
inlawrev-2157	731	3	aids	aids	PROPN
inlawrev-2157	731	4	bulletin	bulletin	NOUN
inlawrev-2157	731	5	,	,	PUNCT
inlawrev-2157	731	6	supra	supra	PROPN
inlawrev-2157	731	7	note	note	NOUN
inlawrev-2157	731	8	113	113	NUM
inlawrev-2157	731	9	,	,	PUNCT
inlawrev-2157	731	10	at	at	ADP
inlawrev-2157	731	11	8	8	NUM
inlawrev-2157	731	12	-	-	SYM
inlawrev-2157	731	13	10	10	NUM
inlawrev-2157	731	14	.	.	PUNCT
inlawrev-2157	731	15	11	11	NUM
inlawrev-2157	731	16	'	'	NUM
inlawrev-2157	731	17	scholarships	scholarship	NOUN
inlawrev-2157	731	18	are	be	AUX
inlawrev-2157	731	19	available	available	ADJ
inlawrev-2157	731	20	to	to	ADP
inlawrev-2157	731	21	students	student	NOUN
inlawrev-2157	731	22	enrolled	enrol	VERB
inlawrev-2157	731	23	in	in	ADP
inlawrev-2157	731	24	every	every	DET
inlawrev-2157	731	25	subject	subject	NOUN
inlawrev-2157	731	26	from	from	ADP
inlawrev-2157	731	27	art	art	NOUN
inlawrev-2157	731	28	to	to	ADP
inlawrev-2157	731	29	zoology	zoology	NOUN
inlawrev-2157	731	30	.	.	PUNCT
inlawrev-2157	732	1	indeed	indeed	ADV
inlawrev-2157	732	2	,	,	PUNCT
inlawrev-2157	732	3	one	one	NUM
inlawrev-2157	732	4	scholarship	scholarship	NOUN
inlawrev-2157	732	5	is	be	AUX
inlawrev-2157	732	6	available	available	ADJ
inlawrev-2157	732	7	which	which	PRON
inlawrev-2157	732	8	gives	give	VERB
inlawrev-2157	732	9	preference	preference	NOUN
inlawrev-2157	732	10	to	to	ADP
inlawrev-2157	732	11	members	member	NOUN
inlawrev-2157	732	12	of	of	ADP
inlawrev-2157	732	13	the	the	DET
inlawrev-2157	732	14	auditorium	auditorium	NOUN
inlawrev-2157	732	15	usher	usher	PROPN
inlawrev-2157	732	16	corps	corps	PROPN
inlawrev-2157	732	17	.	.	PUNCT
inlawrev-2157	733	1	i	i	PRON
inlawrev-2157	733	2	d.	d.	PROPN
inlawrev-2157	733	3	at	at	ADP
inlawrev-2157	733	4	31	31	NUM
inlawrev-2157	733	5	-	-	SYM
inlawrev-2157	733	6	82	82	NUM
inlawrev-2157	733	7	.	.	PUNCT
inlawrev-2157	733	8	1975	1975	NUM
inlawrev-2157	733	9	]	]	PUNCT
inlawrev-2157	733	10	taxation	taxation	NOUN
inlawrev-2157	733	11	of	of	ADP
inlawrev-2157	733	12	scholarships	scholarship	NOUN
inlawrev-2157	733	13	779	779	NUM
inlawrev-2157	733	14	neither	neither	PRON
inlawrev-2157	733	15	of	of	ADP
inlawrev-2157	733	16	these	these	DET
inlawrev-2157	733	17	activities	activity	NOUN
inlawrev-2157	733	18	,	,	PUNCT
inlawrev-2157	733	19	however	however	ADV
inlawrev-2157	733	20	,	,	PUNCT
inlawrev-2157	733	21	is	be	AUX
inlawrev-2157	733	22	necessarily	necessarily	ADV
inlawrev-2157	733	23	required	require	VERB
inlawrev-2157	733	24	as	as	ADP
inlawrev-2157	733	25	a	a	DET
inlawrev-2157	733	26	condition	condition	NOUN
inlawrev-2157	733	27	to	to	ADP
inlawrev-2157	733	28	receiving	receive	VERB
inlawrev-2157	733	29	the	the	DET
inlawrev-2157	733	30	grant	grant	NOUN
inlawrev-2157	733	31	.	.	PUNCT
inlawrev-2157	734	1	120	120	NUM
inlawrev-2157	734	2	an	an	DET
inlawrev-2157	734	3	athletic	athletic	ADJ
inlawrev-2157	734	4	grant	grant	NOUN
inlawrev-2157	734	5	-	-	PUNCT
inlawrev-2157	734	6	in	in	ADP
inlawrev-2157	734	7	-	-	PUNCT
inlawrev-2157	734	8	aid	aid	NOUN
inlawrev-2157	734	9	may	may	AUX
inlawrev-2157	734	10	not	not	PART
inlawrev-2157	734	11	be	be	AUX
inlawrev-2157	734	12	terminated	terminate	VERB
inlawrev-2157	734	13	or	or	CCONJ
inlawrev-2157	734	14	reduced	reduce	VERB
inlawrev-2157	734	15	because	because	SCONJ
inlawrev-2157	734	16	a	a	DET
inlawrev-2157	734	17	recipient	recipient	NOUN
inlawrev-2157	734	18	lacks	lack	VERB
inlawrev-2157	734	19	athletic	athletic	ADJ
inlawrev-2157	734	20	ability	ability	NOUN
inlawrev-2157	734	21	,	,	PUNCT
inlawrev-2157	734	22	fails	fail	VERB
inlawrev-2157	734	23	to	to	PART
inlawrev-2157	734	24	contribute	contribute	VERB
inlawrev-2157	734	25	to	to	ADP
inlawrev-2157	734	26	his	his	PRON
inlawrev-2157	734	27	team	team	NOUN
inlawrev-2157	734	28	's	's	PART
inlawrev-2157	734	29	success	success	NOUN
inlawrev-2157	734	30	,	,	PUNCT
inlawrev-2157	734	31	can	can	AUX
inlawrev-2157	734	32	not	not	PART
inlawrev-2157	734	33	participate	participate	VERB
inlawrev-2157	734	34	because	because	SCONJ
inlawrev-2157	734	35	of	of	ADP
inlawrev-2157	734	36	injury	injury	NOUN
inlawrev-2157	734	37	,	,	PUNCT
inlawrev-2157	734	38	or	or	CCONJ
inlawrev-2157	734	39	refuses	refuse	VERB
inlawrev-2157	734	40	to	to	PART
inlawrev-2157	734	41	perform	perform	VERB
inlawrev-2157	734	42	assigned	assign	VERB
inlawrev-2157	734	43	tasks	task	NOUN
inlawrev-2157	734	44	.	.	PUNCT
inlawrev-2157	735	1	121	121	NUM
inlawrev-2157	735	2	specifically	specifically	ADV
inlawrev-2157	735	3	,	,	PUNCT
inlawrev-2157	735	4	these	these	DET
inlawrev-2157	735	5	grants	grant	NOUN
inlawrev-2157	735	6	may	may	AUX
inlawrev-2157	735	7	be	be	AUX
inlawrev-2157	735	8	terminated	terminate	VERB
inlawrev-2157	735	9	only	only	ADV
inlawrev-2157	735	10	if	if	SCONJ
inlawrev-2157	735	11	a	a	DET
inlawrev-2157	735	12	recipient	recipient	NOUN
inlawrev-2157	735	13	fails	fail	VERB
inlawrev-2157	735	14	to	to	PART
inlawrev-2157	735	15	satisfy	satisfy	VERB
inlawrev-2157	735	16	the	the	DET
inlawrev-2157	735	17	university	university	NOUN
inlawrev-2157	735	18	's	's	PART
inlawrev-2157	735	19	academic	academic	ADJ
inlawrev-2157	735	20	requirements	requirement	NOUN
inlawrev-2157	735	21	,	,	PUNCT
inlawrev-2157	735	22	voluntarily	voluntarily	ADV
inlawrev-2157	735	23	renders	render	VERB
inlawrev-2157	735	24	himself	himself	PRON
inlawrev-2157	735	25	ineligible	ineligible	ADJ
inlawrev-2157	735	26	for	for	ADP
inlawrev-2157	735	27	athletic	athletic	ADJ
inlawrev-2157	735	28	competition	competition	NOUN
inlawrev-2157	735	29	,	,	PUNCT
inlawrev-2157	735	30	fraudulently	fraudulently	ADV
inlawrev-2157	735	31	misrepresents	misrepresent	VERB
inlawrev-2157	735	32	information	information	NOUN
inlawrev-2157	735	33	on	on	ADP
inlawrev-2157	735	34	a	a	DET
inlawrev-2157	735	35	grant	grant	NOUN
inlawrev-2157	735	36	-	-	PUNCT
inlawrev-2157	735	37	in	in	ADP
inlawrev-2157	735	38	-	-	PUNCT
inlawrev-2157	735	39	aid	aid	NOUN
inlawrev-2157	735	40	application	application	NOUN
inlawrev-2157	735	41	,	,	PUNCT
inlawrev-2157	735	42	or	or	CCONJ
inlawrev-2157	735	43	subjects	subject	NOUN
inlawrev-2157	735	44	himself	himself	PRON
inlawrev-2157	735	45	to	to	ADP
inlawrev-2157	735	46	substantial	substantial	ADJ
inlawrev-2157	735	47	disciplinary	disciplinary	ADJ
inlawrev-2157	735	48	action	action	NOUN
inlawrev-2157	735	49	by	by	ADP
inlawrev-2157	735	50	the	the	DET
inlawrev-2157	735	51	university	university	NOUN
inlawrev-2157	735	52	.	.	PUNCT
inlawrev-2157	736	1	122	122	NUM
inlawrev-2157	736	2	similar	similar	ADJ
inlawrev-2157	736	3	grounds	ground	NOUN
inlawrev-2157	736	4	for	for	ADP
inlawrev-2157	736	5	termination	termination	NOUN
inlawrev-2157	736	6	are	be	AUX
inlawrev-2157	736	7	common	common	ADJ
inlawrev-2157	736	8	to	to	ADP
inlawrev-2157	736	9	most	most	ADJ
inlawrev-2157	736	10	university	university	NOUN
inlawrev-2157	736	11	academic	academic	ADJ
inlawrev-2157	736	12	scholarships	scholarship	NOUN
inlawrev-2157	736	13	.	.	PUNCT
inlawrev-2157	737	1	123	123	NUM
inlawrev-2157	737	2	the	the	DET
inlawrev-2157	737	3	maximum	maximum	ADJ
inlawrev-2157	737	4	permissible	permissible	ADJ
inlawrev-2157	737	5	financial	financial	ADJ
inlawrev-2157	737	6	aid	aid	NOUN
inlawrev-2157	737	7	to	to	ADP
inlawrev-2157	737	8	athletes	athlete	NOUN
inlawrev-2157	737	9	may	may	AUX
inlawrev-2157	737	10	not	not	PART
inlawrev-2157	737	11	exceed	exceed	VERB
inlawrev-2157	737	12	the	the	DET
inlawrev-2157	737	13	"	"	PUNCT
inlawrev-2157	737	14	commonly	commonly	ADV
inlawrev-2157	737	15	accepted	accept	VERB
inlawrev-2157	737	16	educational	educational	ADJ
inlawrev-2157	737	17	expenses	expense	NOUN
inlawrev-2157	737	18	,	,	PUNCT
inlawrev-2157	737	19	"	"	PUNCT
inlawrev-2157	737	20	which	which	PRON
inlawrev-2157	737	21	are	be	AUX
inlawrev-2157	737	22	defined	define	VERB
inlawrev-2157	737	23	as	as	ADP
inlawrev-2157	737	24	tuition	tuition	NOUN
inlawrev-2157	737	25	,	,	PUNCT
inlawrev-2157	737	26	fees	fee	NOUN
inlawrev-2157	737	27	,	,	PUNCT
inlawrev-2157	737	28	room	room	NOUN
inlawrev-2157	737	29	,	,	PUNCT
inlawrev-2157	737	30	board	board	NOUN
inlawrev-2157	737	31	,	,	PUNCT
inlawrev-2157	737	32	and	and	CCONJ
inlawrev-2157	737	33	book	book	NOUN
inlawrev-2157	737	34	expenses	expense	NOUN
inlawrev-2157	737	35	.	.	PUNCT
inlawrev-2157	738	1	124	124	NUM
inlawrev-2157	738	2	all	all	DET
inlawrev-2157	738	3	amounts	amount	NOUN
inlawrev-2157	738	4	received	receive	VERB
inlawrev-2157	738	5	by	by	ADP
inlawrev-2157	738	6	a	a	DET
inlawrev-2157	738	7	student	student	NOUN
inlawrev-2157	738	8	during	during	ADP
inlawrev-2157	738	9	a	a	DET
inlawrev-2157	738	10	school	school	NOUN
inlawrev-2157	738	11	term	term	NOUN
inlawrev-2157	738	12	from	from	ADP
inlawrev-2157	738	13	athletic	athletic	ADJ
inlawrev-2157	738	14	grants	grant	NOUN
inlawrev-2157	738	15	-	-	PUNCT
inlawrev-2157	738	16	in	in	ADP
inlawrev-2157	738	17	-	-	PUNCT
inlawrev-2157	738	18	aid	aid	NOUN
inlawrev-2157	738	19	,	,	PUNCT
inlawrev-2157	738	20	other	other	ADJ
inlawrev-2157	738	21	scholarships	scholarship	NOUN
inlawrev-2157	738	22	,	,	PUNCT
inlawrev-2157	738	23	employment	employment	NOUN
inlawrev-2157	738	24	,	,	PUNCT
inlawrev-2157	738	25	and	and	CCONJ
inlawrev-2157	738	26	similar	similar	ADJ
inlawrev-2157	738	27	sources	source	NOUN
inlawrev-2157	738	28	must	must	AUX
inlawrev-2157	738	29	not	not	PART
inlawrev-2157	738	30	exceed	exceed	VERB
inlawrev-2157	738	31	this	this	DET
inlawrev-2157	738	32	limitation	limitation	NOUN
inlawrev-2157	738	33	and	and	CCONJ
inlawrev-2157	738	34	must	must	AUX
inlawrev-2157	738	35	be	be	AUX
inlawrev-2157	738	36	administered	administer	VERB
inlawrev-2157	738	37	by	by	ADP
inlawrev-2157	738	38	the	the	DET
inlawrev-2157	738	39	university	university	NOUN
inlawrev-2157	738	40	.	.	PUNCT
inlawrev-2157	739	1	125	125	NUM
inlawrev-2157	739	2	thus	thus	ADV
inlawrev-2157	739	3	,	,	PUNCT
inlawrev-2157	739	4	both	both	CCONJ
inlawrev-2157	739	5	the	the	DET
inlawrev-2157	739	6	amount	amount	NOUN
inlawrev-2157	739	7	and	and	CCONJ
inlawrev-2157	739	8	the	the	DET
inlawrev-2157	739	9	granting	grant	VERB
inlawrev-2157	739	10	entity	entity	NOUN
inlawrev-2157	739	11	are	be	AUX
inlawrev-2157	739	12	restricted	restrict	VERB
inlawrev-2157	739	13	,	,	PUNCT
inlawrev-2157	739	14	and	and	CCONJ
inlawrev-2157	739	15	the	the	DET
inlawrev-2157	739	16	grants	grant	NOUN
inlawrev-2157	739	17	bear	bear	VERB
inlawrev-2157	739	18	no	no	DET
inlawrev-2157	739	19	relation	relation	NOUN
inlawrev-2157	739	20	to	to	ADP
inlawrev-2157	739	21	compensation	compensation	NOUN
inlawrev-2157	739	22	which	which	PRON
inlawrev-2157	739	23	would	would	AUX
inlawrev-2157	739	24	be	be	AUX
inlawrev-2157	739	25	paid	pay	VERB
inlawrev-2157	739	26	for	for	ADP
inlawrev-2157	739	27	similar	similar	ADJ
inlawrev-2157	739	28	services	service	NOUN
inlawrev-2157	739	29	in	in	ADP
inlawrev-2157	739	30	an	an	DET
inlawrev-2157	739	31	employer	employer	NOUN
inlawrev-2157	739	32	-	-	PUNCT
inlawrev-2157	739	33	employee	employee	NOUN
inlawrev-2157	739	34	relationship	relationship	NOUN
inlawrev-2157	739	35	.	.	PUNCT
inlawrev-2157	740	1	furthermore	furthermore	ADV
inlawrev-2157	740	2	,	,	PUNCT
inlawrev-2157	740	3	athletic	athletic	ADJ
inlawrev-2157	740	4	grants	grant	NOUN
inlawrev-2157	740	5	are	be	AUX
inlawrev-2157	740	6	awarded	award	VERB
inlawrev-2157	740	7	by	by	ADP
inlawrev-2157	740	8	a	a	DET
inlawrev-2157	740	9	university	university	NOUN
inlawrev-2157	740	10	scholarship	scholarship	NOUN
inlawrev-2157	740	11	committee	committee	NOUN
inlawrev-2157	740	12	upon	upon	SCONJ
inlawrev-2157	740	13	recommendation	recommendation	NOUN
inlawrev-2157	740	14	of	of	ADP
inlawrev-2157	740	15	the	the	DET
inlawrev-2157	740	16	ath,20	ath,20	NOUN
inlawrev-2157	740	17	it	it	PRON
inlawrev-2157	740	18	should	should	AUX
inlawrev-2157	740	19	be	be	AUX
inlawrev-2157	740	20	remembered	remember	VERB
inlawrev-2157	740	21	,	,	PUNCT
inlawrev-2157	740	22	however	however	ADV
inlawrev-2157	740	23	,	,	PUNCT
inlawrev-2157	740	24	that	that	SCONJ
inlawrev-2157	740	25	grants	grant	NOUN
inlawrev-2157	740	26	have	have	AUX
inlawrev-2157	740	27	been	be	AUX
inlawrev-2157	740	28	determined	determine	VERB
inlawrev-2157	740	29	to	to	PART
inlawrev-2157	740	30	be	be	AUX
inlawrev-2157	740	31	compensation	compensation	NOUN
inlawrev-2157	740	32	when	when	SCONJ
inlawrev-2157	740	33	future	future	ADJ
inlawrev-2157	740	34	services	service	NOUN
inlawrev-2157	740	35	were	be	AUX
inlawrev-2157	740	36	not	not	PART
inlawrev-2157	740	37	actually	actually	ADV
inlawrev-2157	740	38	required	require	VERB
inlawrev-2157	740	39	,	,	PUNCT
inlawrev-2157	740	40	but	but	CCONJ
inlawrev-2157	740	41	only	only	ADV
inlawrev-2157	740	42	expected	expect	VERB
inlawrev-2157	740	43	,	,	PUNCT
inlawrev-2157	740	44	of	of	ADP
inlawrev-2157	740	45	the	the	DET
inlawrev-2157	740	46	recipient	recipient	NOUN
inlawrev-2157	740	47	.	.	PUNCT
inlawrev-2157	741	1	see	see	VERB
inlawrev-2157	741	2	,	,	PUNCT
inlawrev-2157	741	3	e.g.	e.g.	ADV
inlawrev-2157	741	4	,	,	PUNCT
inlawrev-2157	741	5	reiffen	reiffen	PROPN
inlawrev-2157	741	6	v.	v.	PROPN
inlawrev-2157	741	7	united	united	PROPN
inlawrev-2157	741	8	states	states	PROPN
inlawrev-2157	741	9	,	,	PUNCT
inlawrev-2157	741	10	376	376	NUM
inlawrev-2157	741	11	f.2d	f.2d	SYM
inlawrev-2157	741	12	883	883	NUM
inlawrev-2157	741	13	(	(	PUNCT
inlawrev-2157	741	14	ct	ct	PROPN
inlawrev-2157	741	15	.	.	PROPN
inlawrev-2157	741	16	ci	ci	PROPN
inlawrev-2157	741	17	.	.	PROPN
inlawrev-2157	741	18	1967	1967	NUM
inlawrev-2157	741	19	)	)	PUNCT
inlawrev-2157	741	20	;	;	PUNCT
inlawrev-2157	741	21	john	john	PROPN
inlawrev-2157	741	22	e.	e.	PROPN
inlawrev-2157	741	23	macdonald	macdonald	PROPN
inlawrev-2157	741	24	,	,	PUNCT
inlawrev-2157	741	25	jr	jr	PROPN
inlawrev-2157	741	26	.	.	PROPN
inlawrev-2157	741	27	,	,	PUNCT
inlawrev-2157	741	28	52	52	NUM
inlawrev-2157	741	29	t.c	t.c	PROPN
inlawrev-2157	741	30	.	.	PROPN
inlawrev-2157	741	31	386	386	NUM
inlawrev-2157	741	32	(	(	PUNCT
inlawrev-2157	741	33	1969	1969	NUM
inlawrev-2157	741	34	)	)	PUNCT
inlawrev-2157	741	35	.	.	PUNCT
inlawrev-2157	742	1	12	12	NUM
inlawrev-2157	742	2	'	'	NUM
inlawrev-2157	742	3	the	the	DET
inlawrev-2157	742	4	period	period	NOUN
inlawrev-2157	742	5	for	for	ADP
inlawrev-2157	742	6	which	which	PRON
inlawrev-2157	742	7	the	the	DET
inlawrev-2157	742	8	grant	grant	NOUN
inlawrev-2157	742	9	may	may	AUX
inlawrev-2157	742	10	be	be	AUX
inlawrev-2157	742	11	given	give	VERB
inlawrev-2157	742	12	varies	varie	NOUN
inlawrev-2157	742	13	among	among	ADP
inlawrev-2157	742	14	schools	school	NOUN
inlawrev-2157	742	15	from	from	ADP
inlawrev-2157	742	16	one	one	NUM
inlawrev-2157	742	17	semester	semester	NOUN
inlawrev-2157	742	18	to	to	ADP
inlawrev-2157	742	19	four	four	NUM
inlawrev-2157	742	20	years	year	NOUN
inlawrev-2157	742	21	.	.	PUNCT
inlawrev-2157	743	1	renewal	renewal	NOUN
inlawrev-2157	743	2	is	be	AUX
inlawrev-2157	743	3	,	,	PUNCT
inlawrev-2157	743	4	of	of	ADP
inlawrev-2157	743	5	course	course	NOUN
inlawrev-2157	743	6	,	,	PUNCT
inlawrev-2157	743	7	optional	optional	ADJ
inlawrev-2157	743	8	.	.	PUNCT
inlawrev-2157	744	1	in	in	ADP
inlawrev-2157	744	2	practice	practice	NOUN
inlawrev-2157	744	3	,	,	PUNCT
inlawrev-2157	744	4	however	however	ADV
inlawrev-2157	744	5	,	,	PUNCT
inlawrev-2157	744	6	renewal	renewal	NOUN
inlawrev-2157	744	7	of	of	ADP
inlawrev-2157	744	8	a	a	DET
inlawrev-2157	744	9	grant	grant	NOUN
inlawrev-2157	744	10	is	be	AUX
inlawrev-2157	744	11	not	not	PART
inlawrev-2157	744	12	denied	deny	VERB
inlawrev-2157	744	13	because	because	SCONJ
inlawrev-2157	744	14	an	an	DET
inlawrev-2157	744	15	athlete	athlete	NOUN
inlawrev-2157	744	16	is	be	AUX
inlawrev-2157	744	17	injured	injure	VERB
inlawrev-2157	744	18	and	and	CCONJ
inlawrev-2157	744	19	does	do	AUX
inlawrev-2157	744	20	not	not	PART
inlawrev-2157	744	21	play	play	VERB
inlawrev-2157	744	22	.	.	PUNCT
inlawrev-2157	745	1	interview	interview	NOUN
inlawrev-2157	745	2	with	with	ADP
inlawrev-2157	745	3	william	william	PROPN
inlawrev-2157	745	4	sylvester	sylvester	PROPN
inlawrev-2157	745	5	,	,	PUNCT
inlawrev-2157	745	6	athletic	athletic	ADJ
inlawrev-2157	745	7	director	director	NOUN
inlawrev-2157	745	8	,	,	PUNCT
inlawrev-2157	745	9	butler	butler	PROPN
inlawrev-2157	745	10	university	university	PROPN
inlawrev-2157	745	11	,	,	PUNCT
inlawrev-2157	745	12	in	in	ADP
inlawrev-2157	745	13	indianapolis	indianapolis	PROPN
inlawrev-2157	745	14	,	,	PUNCT
inlawrev-2157	745	15	may	may	AUX
inlawrev-2157	745	16	8	8	NUM
inlawrev-2157	745	17	,	,	PUNCT
inlawrev-2157	745	18	1975	1975	NUM
inlawrev-2157	745	19	.	.	PUNCT
inlawrev-2157	746	1	122rule	122rule	ADP
inlawrev-2157	746	2	3	3	NUM
inlawrev-2157	746	3	-	-	NUM
inlawrev-2157	746	4	1(f	1(f	NUM
inlawrev-2157	746	5	)	)	PUNCT
inlawrev-2157	746	6	,	,	PUNCT
inlawrev-2157	746	7	ncaa	ncaa	NOUN
inlawrev-2157	746	8	manual	manual	NOUN
inlawrev-2157	746	9	,	,	PUNCT
inlawrev-2157	746	10	supra	supra	PROPN
inlawrev-2157	746	11	note	note	NOUN
inlawrev-2157	746	12	117	117	NUM
inlawrev-2157	746	13	,	,	PUNCT
inlawrev-2157	746	14	at	at	ADP
inlawrev-2157	746	15	8	8	NUM
inlawrev-2157	746	16	.	.	PUNCT
inlawrev-2157	746	17	,	,	PUNCT
inlawrev-2157	746	18	23	23	NUM
inlawrev-2157	747	1	it	it	PRON
inlawrev-2157	747	2	is	be	AUX
inlawrev-2157	747	3	specifically	specifically	ADV
inlawrev-2157	747	4	provided	provide	VERB
inlawrev-2157	747	5	that	that	SCONJ
inlawrev-2157	747	6	any	any	DET
inlawrev-2157	747	7	disciplinary	disciplinary	ADJ
inlawrev-2157	747	8	action	action	NOUN
inlawrev-2157	747	9	taken	take	VERB
inlawrev-2157	747	10	toward	toward	ADP
inlawrev-2157	747	11	the	the	DET
inlawrev-2157	747	12	recipient	recipient	NOUN
inlawrev-2157	747	13	of	of	ADP
inlawrev-2157	747	14	an	an	DET
inlawrev-2157	747	15	athletic	athletic	ADJ
inlawrev-2157	747	16	grant	grant	NOUN
inlawrev-2157	747	17	-	-	PUNCT
inlawrev-2157	747	18	in	in	ADP
inlawrev-2157	747	19	-	-	PUNCT
inlawrev-2157	747	20	aid	aid	NOUN
inlawrev-2157	747	21	must	must	AUX
inlawrev-2157	747	22	be	be	AUX
inlawrev-2157	747	23	based	base	VERB
inlawrev-2157	747	24	on	on	ADP
inlawrev-2157	747	25	institutional	institutional	ADJ
inlawrev-2157	747	26	policy	policy	NOUN
inlawrev-2157	747	27	applicable	applicable	ADJ
inlawrev-2157	747	28	to	to	ADP
inlawrev-2157	747	29	the	the	DET
inlawrev-2157	747	30	general	general	ADJ
inlawrev-2157	747	31	student	student	NOUN
inlawrev-2157	747	32	body	body	NOUN
inlawrev-2157	747	33	.	.	PUNCT
inlawrev-2157	748	1	i	i	PRON
inlawrev-2157	748	2	d.	d.	PROPN
inlawrev-2157	748	3	university	university	PROPN
inlawrev-2157	748	4	disciplinary	disciplinary	ADJ
inlawrev-2157	748	5	action	action	NOUN
inlawrev-2157	748	6	toward	toward	ADP
inlawrev-2157	748	7	a	a	DET
inlawrev-2157	748	8	recipient	recipient	NOUN
inlawrev-2157	748	9	of	of	ADP
inlawrev-2157	748	10	a	a	DET
inlawrev-2157	748	11	university	university	NOUN
inlawrev-2157	748	12	academic	academic	ADJ
inlawrev-2157	748	13	scholarship	scholarship	NOUN
inlawrev-2157	748	14	,	,	PUNCT
inlawrev-2157	748	15	particularly	particularly	ADV
inlawrev-2157	748	16	if	if	SCONJ
inlawrev-2157	748	17	such	such	ADJ
inlawrev-2157	748	18	action	action	NOUN
inlawrev-2157	748	19	involves	involve	VERB
inlawrev-2157	748	20	suspension	suspension	NOUN
inlawrev-2157	748	21	from	from	ADP
inlawrev-2157	748	22	classes	class	NOUN
inlawrev-2157	748	23	,	,	PUNCT
inlawrev-2157	748	24	is	be	AUX
inlawrev-2157	748	25	ground	grind	VERB
inlawrev-2157	748	26	for	for	ADP
inlawrev-2157	748	27	terminating	terminate	VERB
inlawrev-2157	748	28	the	the	DET
inlawrev-2157	748	29	scholarship	scholarship	NOUN
inlawrev-2157	748	30	.	.	PUNCT
inlawrev-2157	749	1	interview	interview	NOUN
inlawrev-2157	749	2	with	with	ADP
inlawrev-2157	749	3	dr	dr	PROPN
inlawrev-2157	749	4	.	.	PROPN
inlawrev-2157	749	5	doris	doris	PROPN
inlawrev-2157	749	6	merritt	merritt	PROPN
inlawrev-2157	749	7	,	,	PUNCT
inlawrev-2157	749	8	dean	dean	NOUN
inlawrev-2157	749	9	for	for	ADP
inlawrev-2157	749	10	sponsored	sponsor	VERB
inlawrev-2157	749	11	programs	program	NOUN
inlawrev-2157	749	12	,	,	PUNCT
inlawrev-2157	749	13	indiana	indiana	PROPN
inlawrev-2157	749	14	university	university	PROPN
inlawrev-2157	749	15	-	-	PUNCT
inlawrev-2157	749	16	purdue	purdue	PROPN
inlawrev-2157	749	17	university	university	NOUN
inlawrev-2157	749	18	at	at	ADP
inlawrev-2157	749	19	indianapolis	indianapolis	PROPN
inlawrev-2157	749	20	,	,	PUNCT
inlawrev-2157	749	21	and	and	CCONJ
inlawrev-2157	749	22	associate	associate	ADJ
inlawrev-2157	749	23	dean	dean	NOUN
inlawrev-2157	749	24	for	for	ADP
inlawrev-2157	749	25	research	research	NOUN
inlawrev-2157	749	26	and	and	CCONJ
inlawrev-2157	749	27	advanced	advanced	ADJ
inlawrev-2157	749	28	studies	study	NOUN
inlawrev-2157	749	29	,	,	PUNCT
inlawrev-2157	749	30	indiana	indiana	PROPN
inlawrev-2157	749	31	university	university	PROPN
inlawrev-2157	749	32	,	,	PUNCT
inlawrev-2157	749	33	in	in	ADP
inlawrev-2157	749	34	indianapolis	indianapolis	PROPN
inlawrev-2157	749	35	,	,	PUNCT
inlawrev-2157	749	36	may	may	AUX
inlawrev-2157	749	37	5	5	NUM
inlawrev-2157	749	38	,	,	PUNCT
inlawrev-2157	749	39	1975	1975	NUM
inlawrev-2157	749	40	.	.	PUNCT
inlawrev-2157	750	1	124rule	124rule	PROPN
inlawrev-2157	750	2	3	3	NUM
inlawrev-2157	750	3	-	-	NUM
inlawrev-2157	750	4	1(f	1(f	NUM
inlawrev-2157	750	5	)	)	PUNCT
inlawrev-2157	750	6	,	,	PUNCT
inlawrev-2157	750	7	ncaa	ncaa	NOUN
inlawrev-2157	750	8	manual	manual	NOUN
inlawrev-2157	750	9	,	,	PUNCT
inlawrev-2157	750	10	supra	supra	PROPN
inlawrev-2157	750	11	note	note	NOUN
inlawrev-2157	750	12	117	117	NUM
inlawrev-2157	750	13	,	,	PUNCT
inlawrev-2157	750	14	at	at	ADP
inlawrev-2157	750	15	8	8	NUM
inlawrev-2157	750	16	.	.	NOUN
inlawrev-2157	750	17	fifteen	fifteen	NUM
inlawrev-2157	750	18	dollars	dollar	NOUN
inlawrev-2157	750	19	per	per	ADP
inlawrev-2157	750	20	month	month	NOUN
inlawrev-2157	750	21	for	for	ADP
inlawrev-2157	750	22	incidental	incidental	ADJ
inlawrev-2157	750	23	expenses	expense	NOUN
inlawrev-2157	750	24	is	be	AUX
inlawrev-2157	750	25	also	also	ADV
inlawrev-2157	750	26	allowed	allow	VERB
inlawrev-2157	750	27	,	,	PUNCT
inlawrev-2157	750	28	but	but	CCONJ
inlawrev-2157	750	29	few	few	ADJ
inlawrev-2157	750	30	schools	school	NOUN
inlawrev-2157	750	31	grant	grant	VERB
inlawrev-2157	750	32	this	this	DET
inlawrev-2157	750	33	amount	amount	NOUN
inlawrev-2157	750	34	.	.	PUNCT
inlawrev-2157	751	1	interview	interview	NOUN
inlawrev-2157	751	2	with	with	ADP
inlawrev-2157	751	3	william	william	PROPN
inlawrev-2157	751	4	sylvester	sylvester	PROPN
inlawrev-2157	751	5	,	,	PUNCT
inlawrev-2157	751	6	athletic	athletic	ADJ
inlawrev-2157	751	7	director	director	NOUN
inlawrev-2157	751	8	,	,	PUNCT
inlawrev-2157	751	9	butler	butler	PROPN
inlawrev-2157	751	10	university	university	PROPN
inlawrev-2157	751	11	,	,	PUNCT
inlawrev-2157	751	12	in	in	ADP
inlawrev-2157	751	13	indianapolis	indianapolis	PROPN
inlawrev-2157	751	14	,	,	PUNCT
inlawrev-2157	751	15	may	may	AUX
inlawrev-2157	751	16	8	8	NUM
inlawrev-2157	751	17	,	,	PUNCT
inlawrev-2157	751	18	1975	1975	NUM
inlawrev-2157	751	19	.	.	PUNCT
inlawrev-2157	752	1	125rule	125rule	PROPN
inlawrev-2157	752	2	3	3	NUM
inlawrev-2157	752	3	-	-	SYM
inlawrev-2157	752	4	4	4	NUM
inlawrev-2157	752	5	,	,	PUNCT
inlawrev-2157	752	6	ncaa	ncaa	NOUN
inlawrev-2157	752	7	manual	manual	NOUN
inlawrev-2157	752	8	,	,	PUNCT
inlawrev-2157	752	9	supra	supra	PROPN
inlawrev-2157	752	10	note	note	NOUN
inlawrev-2157	752	11	117	117	NUM
inlawrev-2157	752	12	,	,	PUNCT
inlawrev-2157	752	13	at	at	ADP
inlawrev-2157	752	14	13	13	NUM
inlawrev-2157	752	15	.	.	PUNCT
inlawrev-2157	753	1	an	an	DET
inlawrev-2157	753	2	exception	exception	NOUN
inlawrev-2157	753	3	is	be	AUX
inlawrev-2157	753	4	made	make	VERB
inlawrev-2157	753	5	for	for	ADP
inlawrev-2157	753	6	military	military	ADJ
inlawrev-2157	753	7	service	service	NOUN
inlawrev-2157	753	8	benefits	benefit	NOUN
inlawrev-2157	753	9	and	and	CCONJ
inlawrev-2157	753	10	assistance	assistance	NOUN
inlawrev-2157	753	11	from	from	ADP
inlawrev-2157	753	12	those	those	PRON
inlawrev-2157	753	13	upon	upon	SCONJ
inlawrev-2157	753	14	whom	whom	PRON
inlawrev-2157	753	15	the	the	DET
inlawrev-2157	753	16	student	student	NOUN
inlawrev-2157	753	17	is	be	AUX
inlawrev-2157	753	18	naturally	naturally	ADV
inlawrev-2157	753	19	or	or	CCONJ
inlawrev-2157	753	20	legally	legally	ADV
inlawrev-2157	753	21	dependent	dependent	ADJ
inlawrev-2157	753	22	.	.	PUNCT
inlawrev-2157	754	1	i	i	PRON
inlawrev-2157	754	2	d.	d.	PROPN
inlawrev-2157	754	3	780	780	NUM
inlawrev-2157	754	4	indiana	indiana	PROPN
inlawrev-2157	754	5	law	law	NOUN
inlawrev-2157	754	6	review	review	NOUN
inlawrev-2157	754	7	[	[	X
inlawrev-2157	754	8	vol	vol	NOUN
inlawrev-2157	754	9	.	.	PUNCT
inlawrev-2157	755	1	8:749	8:749	PROPN
inlawrev-2157	755	2	letic	letic	ADJ
inlawrev-2157	755	3	department	department	NOUN
inlawrev-2157	755	4	.	.	PUNCT
inlawrev-2157	756	1	this	this	PRON
inlawrev-2157	756	2	is	be	AUX
inlawrev-2157	756	3	the	the	DET
inlawrev-2157	756	4	same	same	ADJ
inlawrev-2157	756	5	administrative	administrative	ADJ
inlawrev-2157	756	6	procedure	procedure	NOUN
inlawrev-2157	756	7	used	use	VERB
inlawrev-2157	756	8	in	in	ADP
inlawrev-2157	756	9	awarding	award	VERB
inlawrev-2157	756	10	other	other	ADJ
inlawrev-2157	756	11	departmental	departmental	ADJ
inlawrev-2157	756	12	scholarships	scholarship	NOUN
inlawrev-2157	756	13	.	.	PUNCT
inlawrev-2157	756	14	126	126	NUM
inlawrev-2157	756	15	in	in	ADP
inlawrev-2157	756	16	spite	spite	NOUN
inlawrev-2157	756	17	of	of	ADP
inlawrev-2157	756	18	these	these	DET
inlawrev-2157	756	19	arguments	argument	NOUN
inlawrev-2157	756	20	,	,	PUNCT
inlawrev-2157	756	21	athletic	athletic	ADJ
inlawrev-2157	756	22	grants	grant	NOUN
inlawrev-2157	756	23	-	-	PUNCT
inlawrev-2157	756	24	in	in	ADP
inlawrev-2157	756	25	-	-	PUNCT
inlawrev-2157	756	26	aid	aid	NOUN
inlawrev-2157	756	27	seem	seem	NOUN
inlawrev-2157	756	28	closelyrelated	closelyrelate	VERB
inlawrev-2157	756	29	to	to	ADP
inlawrev-2157	756	30	many	many	ADJ
inlawrev-2157	756	31	other	other	ADJ
inlawrev-2157	756	32	grants	grant	NOUN
inlawrev-2157	756	33	which	which	PRON
inlawrev-2157	756	34	are	be	AUX
inlawrev-2157	756	35	held	hold	VERB
inlawrev-2157	756	36	to	to	PART
inlawrev-2157	756	37	be	be	AUX
inlawrev-2157	756	38	compensation.127	compensation.127	NOUN
inlawrev-2157	756	39	the	the	DET
inlawrev-2157	756	40	favorable	favorable	ADJ
inlawrev-2157	756	41	treatment	treatment	NOUN
inlawrev-2157	756	42	accorded	accord	VERB
inlawrev-2157	756	43	athletic	athletic	ADJ
inlawrev-2157	756	44	scholarships	scholarship	NOUN
inlawrev-2157	756	45	probably	probably	ADV
inlawrev-2157	756	46	represents	represent	VERB
inlawrev-2157	756	47	a	a	DET
inlawrev-2157	756	48	policy	policy	NOUN
inlawrev-2157	756	49	decision	decision	NOUN
inlawrev-2157	756	50	that	that	PRON
inlawrev-2157	756	51	such	such	ADJ
inlawrev-2157	756	52	grants	grant	NOUN
inlawrev-2157	756	53	should	should	AUX
inlawrev-2157	756	54	be	be	AUX
inlawrev-2157	756	55	excluded	exclude	VERB
inlawrev-2157	756	56	from	from	ADP
inlawrev-2157	756	57	gross	gross	ADJ
inlawrev-2157	756	58	income	income	NOUN
inlawrev-2157	756	59	and	and	CCONJ
inlawrev-2157	756	60	that	that	SCONJ
inlawrev-2157	756	61	the	the	DET
inlawrev-2157	756	62	national	national	ADJ
inlawrev-2157	756	63	interest	interest	NOUN
inlawrev-2157	756	64	in	in	ADP
inlawrev-2157	756	65	encouraging	encourage	VERB
inlawrev-2157	756	66	continued	continued	ADJ
inlawrev-2157	756	67	education	education	NOUN
inlawrev-2157	756	68	should	should	AUX
inlawrev-2157	756	69	prevail	prevail	VERB
inlawrev-2157	756	70	,	,	PUNCT
inlawrev-2157	756	71	if	if	SCONJ
inlawrev-2157	756	72	the	the	DET
inlawrev-2157	756	73	grant	grant	NOUN
inlawrev-2157	756	74	is	be	AUX
inlawrev-2157	756	75	limited	limit	VERB
inlawrev-2157	756	76	by	by	ADP
inlawrev-2157	756	77	and	and	CCONJ
inlawrev-2157	756	78	closely	closely	ADV
inlawrev-2157	756	79	related	relate	VERB
inlawrev-2157	756	80	to	to	ADP
inlawrev-2157	756	81	normal	normal	ADJ
inlawrev-2157	756	82	educational	educational	ADJ
inlawrev-2157	756	83	expenses	expense	NOUN
inlawrev-2157	756	84	.	.	PUNCT
inlawrev-2157	757	1	128	128	NUM
inlawrev-2157	757	2	in	in	ADP
inlawrev-2157	757	3	summary	summary	NOUN
inlawrev-2157	757	4	,	,	PUNCT
inlawrev-2157	757	5	stipends	stipend	NOUN
inlawrev-2157	757	6	paid	pay	VERB
inlawrev-2157	757	7	by	by	ADP
inlawrev-2157	757	8	a	a	DET
inlawrev-2157	757	9	university	university	NOUN
inlawrev-2157	757	10	to	to	ADP
inlawrev-2157	757	11	its	its	PRON
inlawrev-2157	757	12	students	student	NOUN
inlawrev-2157	757	13	under	under	ADP
inlawrev-2157	757	14	internship	internship	NOUN
inlawrev-2157	757	15	and	and	CCONJ
inlawrev-2157	757	16	work	work	NOUN
inlawrev-2157	757	17	-	-	PUNCT
inlawrev-2157	757	18	study	study	NOUN
inlawrev-2157	757	19	programs	program	NOUN
inlawrev-2157	757	20	which	which	PRON
inlawrev-2157	757	21	are	be	AUX
inlawrev-2157	757	22	not	not	PART
inlawrev-2157	757	23	required	require	VERB
inlawrev-2157	757	24	as	as	ADP
inlawrev-2157	757	25	a	a	DET
inlawrev-2157	757	26	condition	condition	NOUN
inlawrev-2157	757	27	to	to	ADP
inlawrev-2157	757	28	receiving	receive	VERB
inlawrev-2157	757	29	the	the	DET
inlawrev-2157	757	30	degree	degree	NOUN
inlawrev-2157	757	31	generally	generally	ADV
inlawrev-2157	757	32	are	be	AUX
inlawrev-2157	757	33	compensation	compensation	NOUN
inlawrev-2157	757	34	for	for	ADP
inlawrev-2157	757	35	services	service	NOUN
inlawrev-2157	757	36	rendered	render	VERB
inlawrev-2157	757	37	.	.	PUNCT
inlawrev-2157	758	1	these	these	DET
inlawrev-2157	758	2	grants	grant	NOUN
inlawrev-2157	758	3	fall	fall	VERB
inlawrev-2157	758	4	into	into	ADP
inlawrev-2157	758	5	the	the	DET
inlawrev-2157	758	6	category	category	NOUN
inlawrev-2157	758	7	of	of	ADP
inlawrev-2157	758	8	excludable	excludable	ADJ
inlawrev-2157	758	9	scholarships	scholarship	NOUN
inlawrev-2157	758	10	only	only	ADV
inlawrev-2157	758	11	if	if	SCONJ
inlawrev-2157	758	12	(	(	PUNCT
inlawrev-2157	758	13	1	1	X
inlawrev-2157	758	14	)	)	PUNCT
inlawrev-2157	758	15	no	no	DET
inlawrev-2157	758	16	benefit	benefit	NOUN
inlawrev-2157	758	17	from	from	ADP
inlawrev-2157	758	18	the	the	DET
inlawrev-2157	758	19	student	student	NOUN
inlawrev-2157	758	20	's	's	PART
inlawrev-2157	758	21	activities	activity	NOUN
inlawrev-2157	758	22	inures	inure	VERB
inlawrev-2157	758	23	to	to	ADP
inlawrev-2157	758	24	the	the	DET
inlawrev-2157	758	25	grantor	grantor	NOUN
inlawrev-2157	758	26	,	,	PUNCT
inlawrev-2157	758	27	(	(	PUNCT
inlawrev-2157	758	28	2	2	X
inlawrev-2157	758	29	)	)	PUNCT
inlawrev-2157	758	30	academic	academic	ADJ
inlawrev-2157	758	31	credit	credit	NOUN
inlawrev-2157	758	32	is	be	AUX
inlawrev-2157	758	33	given	give	VERB
inlawrev-2157	758	34	for	for	ADP
inlawrev-2157	758	35	the	the	DET
inlawrev-2157	758	36	services	service	NOUN
inlawrev-2157	758	37	performed	perform	VERB
inlawrev-2157	758	38	,	,	PUNCT
inlawrev-2157	758	39	and	and	CCONJ
inlawrev-2157	758	40	(	(	PUNCT
inlawrev-2157	758	41	3	3	X
inlawrev-2157	758	42	)	)	PUNCT
inlawrev-2157	758	43	the	the	DET
inlawrev-2157	758	44	type	type	NOUN
inlawrev-2157	758	45	of	of	ADP
inlawrev-2157	758	46	supervision	supervision	NOUN
inlawrev-2157	758	47	of	of	ADP
inlawrev-2157	758	48	students	student	NOUN
inlawrev-2157	758	49	indicates	indicate	VERB
inlawrev-2157	758	50	a	a	DET
inlawrev-2157	758	51	learning	learning	NOUN
inlawrev-2157	758	52	experience	experience	NOUN
inlawrev-2157	758	53	,	,	PUNCT
inlawrev-2157	758	54	and	and	CCONJ
inlawrev-2157	758	55	the	the	DET
inlawrev-2157	758	56	duties	duty	NOUN
inlawrev-2157	758	57	assigned	assign	VERB
inlawrev-2157	758	58	correspond	correspond	ADV
inlawrev-2157	758	59	to	to	ADP
inlawrev-2157	758	60	the	the	DET
inlawrev-2157	758	61	student	student	NOUN
inlawrev-2157	758	62	's	's	PART
inlawrev-2157	758	63	field	field	NOUN
inlawrev-2157	758	64	of	of	ADP
inlawrev-2157	758	65	interest	interest	NOUN
inlawrev-2157	758	66	and	and	CCONJ
inlawrev-2157	758	67	educational	educational	ADJ
inlawrev-2157	758	68	objectives	objective	NOUN
inlawrev-2157	758	69	.	.	PUNCT
inlawrev-2157	759	1	the	the	DET
inlawrev-2157	759	2	number	number	NOUN
inlawrev-2157	759	3	of	of	ADP
inlawrev-2157	759	4	working	work	VERB
inlawrev-2157	759	5	hours	hour	NOUN
inlawrev-2157	759	6	required	require	VERB
inlawrev-2157	759	7	,	,	PUNCT
inlawrev-2157	759	8	the	the	DET
inlawrev-2157	759	9	role	role	NOUN
inlawrev-2157	759	10	of	of	ADP
inlawrev-2157	759	11	financial	financial	ADJ
inlawrev-2157	759	12	need	need	NOUN
inlawrev-2157	759	13	in	in	ADP
inlawrev-2157	759	14	selecting	select	VERB
inlawrev-2157	759	15	the	the	DET
inlawrev-2157	759	16	grant	grant	NOUN
inlawrev-2157	759	17	recipients	recipient	NOUN
inlawrev-2157	759	18	,	,	PUNCT
inlawrev-2157	759	19	the	the	DET
inlawrev-2157	759	20	amount	amount	NOUN
inlawrev-2157	759	21	of	of	ADP
inlawrev-2157	759	22	the	the	DET
inlawrev-2157	759	23	stipend	stipend	NOUN
inlawrev-2157	759	24	,	,	PUNCT
inlawrev-2157	759	25	the	the	DET
inlawrev-2157	759	26	withholding	withholding	NOUN
inlawrev-2157	759	27	of	of	ADP
inlawrev-2157	759	28	income	income	NOUN
inlawrev-2157	759	29	tax	tax	NOUN
inlawrev-2157	759	30	from	from	ADP
inlawrev-2157	759	31	the	the	DET
inlawrev-2157	759	32	stipend	stipend	NOUN
inlawrev-2157	759	33	,	,	PUNCT
inlawrev-2157	759	34	and	and	CCONJ
inlawrev-2157	759	35	the	the	DET
inlawrev-2157	759	36	account	account	NOUN
inlawrev-2157	759	37	from	from	ADP
inlawrev-2157	759	38	which	which	PRON
inlawrev-2157	759	39	the	the	DET
inlawrev-2157	759	40	grant	grant	NOUN
inlawrev-2157	759	41	is	be	AUX
inlawrev-2157	759	42	paid	pay	VERB
inlawrev-2157	759	43	are	be	AUX
inlawrev-2157	759	44	considered	consider	VERB
inlawrev-2157	759	45	in	in	ADP
inlawrev-2157	759	46	determining	determine	VERB
inlawrev-2157	759	47	whether	whether	SCONJ
inlawrev-2157	759	48	the	the	DET
inlawrev-2157	759	49	grant	grant	NOUN
inlawrev-2157	759	50	is	be	AUX
inlawrev-2157	759	51	a	a	DET
inlawrev-2157	759	52	scholarship	scholarship	NOUN
inlawrev-2157	759	53	or	or	CCONJ
inlawrev-2157	759	54	is	be	AUX
inlawrev-2157	759	55	compensation	compensation	NOUN
inlawrev-2157	759	56	,	,	PUNCT
inlawrev-2157	759	57	but	but	CCONJ
inlawrev-2157	759	58	are	be	AUX
inlawrev-2157	759	59	not	not	PART
inlawrev-2157	759	60	conclusive	conclusive	ADJ
inlawrev-2157	759	61	proof	proof	NOUN
inlawrev-2157	759	62	of	of	ADP
inlawrev-2157	759	63	either	either	DET
inlawrev-2157	759	64	result	result	NOUN
inlawrev-2157	759	65	.	.	PUNCT
inlawrev-2157	760	1	iii	iii	X
inlawrev-2157	760	2	.	.	PUNCT
inlawrev-2157	760	3	medical	medical	ADJ
inlawrev-2157	760	4	interns	intern	NOUN
inlawrev-2157	760	5	and	and	CCONJ
inlawrev-2157	760	6	residents	resident	NOUN
inlawrev-2157	760	7	a.	a.	NOUN
inlawrev-2157	760	8	non	non	ADJ
inlawrev-2157	760	9	-	-	ADJ
inlawrev-2157	760	10	degree	degree	ADJ
inlawrev-2157	760	11	candidates	candidate	NOUN
inlawrev-2157	760	12	the	the	DET
inlawrev-2157	760	13	continuing	continue	VERB
inlawrev-2157	760	14	struggle	struggle	NOUN
inlawrev-2157	760	15	of	of	ADP
inlawrev-2157	760	16	medical	medical	ADJ
inlawrev-2157	760	17	interns	intern	NOUN
inlawrev-2157	760	18	and	and	CCONJ
inlawrev-2157	760	19	residents	resident	NOUN
inlawrev-2157	760	20	129	129	NUM
inlawrev-2157	760	21	to	to	PART
inlawrev-2157	760	22	gain	gain	VERB
inlawrev-2157	760	23	income	income	NOUN
inlawrev-2157	760	24	tax	tax	NOUN
inlawrev-2157	760	25	exempt	exempt	ADJ
inlawrev-2157	760	26	status	status	NOUN
inlawrev-2157	760	27	for	for	ADP
inlawrev-2157	760	28	stipends	stipend	NOUN
inlawrev-2157	760	29	paid	pay	VERB
inlawrev-2157	760	30	by	by	ADP
inlawrev-2157	760	31	hospitals	hospital	NOUN
inlawrev-2157	760	32	x26see	x26see	PROPN
inlawrev-2157	760	33	,	,	PUNCT
inlawrev-2157	760	34	e.g.	e.g.	ADV
inlawrev-2157	760	35	,	,	PUNCT
inlawrev-2157	760	36	financial	financial	ADJ
inlawrev-2157	760	37	aids	aids	PROPN
inlawrev-2157	760	38	bulletin	bulletin	NOUN
inlawrev-2157	760	39	,	,	PUNCT
inlawrev-2157	760	40	supra	supra	PROPN
inlawrev-2157	760	41	note	note	NOUN
inlawrev-2157	760	42	113	113	NUM
inlawrev-2157	760	43	,	,	PUNCT
inlawrev-2157	760	44	at	at	ADP
inlawrev-2157	760	45	31	31	NUM
inlawrev-2157	760	46	-	-	SYM
inlawrev-2157	760	47	82	82	NUM
inlawrev-2157	760	48	.	.	PUNCT
inlawrev-2157	761	1	127a	127a	NOUN
inlawrev-2157	761	2	different	different	ADJ
inlawrev-2157	761	3	result	result	NOUN
inlawrev-2157	761	4	was	be	AUX
inlawrev-2157	761	5	indeed	indeed	ADV
inlawrev-2157	761	6	reached	reach	VERB
inlawrev-2157	761	7	when	when	SCONJ
inlawrev-2157	761	8	a	a	DET
inlawrev-2157	761	9	grant	grant	NOUN
inlawrev-2157	761	10	encompassing	encompass	VERB
inlawrev-2157	761	11	most	most	ADJ
inlawrev-2157	761	12	of	of	ADP
inlawrev-2157	761	13	the	the	DET
inlawrev-2157	761	14	characteristics	characteristic	NOUN
inlawrev-2157	761	15	of	of	ADP
inlawrev-2157	761	16	an	an	DET
inlawrev-2157	761	17	athletic	athletic	ADJ
inlawrev-2157	761	18	grant	grant	NOUN
inlawrev-2157	761	19	-	-	PUNCT
inlawrev-2157	761	20	in	in	ADP
inlawrev-2157	761	21	-	-	PUNCT
inlawrev-2157	761	22	aid	aid	NOUN
inlawrev-2157	761	23	,	,	PUNCT
inlawrev-2157	761	24	i.e.	i.e.	X
inlawrev-2157	761	25	,	,	PUNCT
inlawrev-2157	761	26	payment	payment	NOUN
inlawrev-2157	761	27	of	of	ADP
inlawrev-2157	761	28	tuition	tuition	NOUN
inlawrev-2157	761	29	,	,	PUNCT
inlawrev-2157	761	30	fees	fee	NOUN
inlawrev-2157	761	31	,	,	PUNCT
inlawrev-2157	761	32	room	room	NOUN
inlawrev-2157	761	33	,	,	PUNCT
inlawrev-2157	761	34	board	board	NOUN
inlawrev-2157	761	35	,	,	PUNCT
inlawrev-2157	761	36	and	and	CCONJ
inlawrev-2157	761	37	books	book	NOUN
inlawrev-2157	761	38	,	,	PUNCT
inlawrev-2157	761	39	which	which	PRON
inlawrev-2157	761	40	was	be	AUX
inlawrev-2157	761	41	not	not	PART
inlawrev-2157	761	42	terminated	terminate	VERB
inlawrev-2157	761	43	by	by	ADP
inlawrev-2157	761	44	the	the	DET
inlawrev-2157	761	45	unconditional	unconditional	ADJ
inlawrev-2157	761	46	release	release	NOUN
inlawrev-2157	761	47	of	of	ADP
inlawrev-2157	761	48	the	the	DET
inlawrev-2157	761	49	player	player	NOUN
inlawrev-2157	761	50	,	,	PUNCT
inlawrev-2157	761	51	but	but	CCONJ
inlawrev-2157	761	52	only	only	ADV
inlawrev-2157	761	53	by	by	ADP
inlawrev-2157	761	54	his	his	PRON
inlawrev-2157	761	55	voluntary	voluntary	ADJ
inlawrev-2157	761	56	failure	failure	NOUN
inlawrev-2157	761	57	to	to	PART
inlawrev-2157	761	58	report	report	VERB
inlawrev-2157	761	59	for	for	ADP
inlawrev-2157	761	60	training	training	NOUN
inlawrev-2157	761	61	or	or	CCONJ
inlawrev-2157	761	62	to	to	PART
inlawrev-2157	761	63	attend	attend	VERB
inlawrev-2157	761	64	an	an	DET
inlawrev-2157	761	65	accredited	accredited	ADJ
inlawrev-2157	761	66	college	college	NOUN
inlawrev-2157	761	67	,	,	PUNCT
inlawrev-2157	761	68	was	be	AUX
inlawrev-2157	761	69	given	give	VERB
inlawrev-2157	761	70	by	by	ADP
inlawrev-2157	761	71	a	a	DET
inlawrev-2157	761	72	professional	professional	ADJ
inlawrev-2157	761	73	ball	ball	NOUN
inlawrev-2157	761	74	club	club	NOUN
inlawrev-2157	761	75	to	to	ADP
inlawrev-2157	761	76	a	a	DET
inlawrev-2157	761	77	player	player	NOUN
inlawrev-2157	761	78	under	under	ADP
inlawrev-2157	761	79	contract	contract	NOUN
inlawrev-2157	761	80	to	to	ADP
inlawrev-2157	761	81	them	they	PRON
inlawrev-2157	761	82	.	.	PUNCT
inlawrev-2157	762	1	such	such	ADJ
inlawrev-2157	762	2	payments	payment	NOUN
inlawrev-2157	762	3	were	be	AUX
inlawrev-2157	762	4	held	hold	VERB
inlawrev-2157	762	5	to	to	PART
inlawrev-2157	762	6	be	be	AUX
inlawrev-2157	762	7	part	part	NOUN
inlawrev-2157	762	8	of	of	ADP
inlawrev-2157	762	9	the	the	DET
inlawrev-2157	762	10	bargained	bargain	VERB
inlawrev-2157	762	11	-	-	PUNCT
inlawrev-2157	762	12	for	for	ADP
inlawrev-2157	762	13	compensation	compensation	NOUN
inlawrev-2157	762	14	paid	pay	VERB
inlawrev-2157	762	15	under	under	ADP
inlawrev-2157	762	16	the	the	DET
inlawrev-2157	762	17	contract	contract	NOUN
inlawrev-2157	762	18	.	.	PUNCT
inlawrev-2157	763	1	rev	rev	PROPN
inlawrev-2157	763	2	.	.	PUNCT
inlawrev-2157	764	1	rul	rul	PROPN
inlawrev-2157	764	2	.	.	PUNCT
inlawrev-2157	765	1	69	69	NUM
inlawrev-2157	765	2	-	-	SYM
inlawrev-2157	765	3	424	424	NUM
inlawrev-2157	765	4	,	,	PUNCT
inlawrev-2157	765	5	1969	1969	NUM
inlawrev-2157	765	6	-	-	SYM
inlawrev-2157	765	7	2	2	NUM
inlawrev-2157	765	8	cum	cum	NOUN
inlawrev-2157	765	9	.	.	PUNCT
inlawrev-2157	766	1	bull	bull	NOUN
inlawrev-2157	766	2	.	.	PUNCT
inlawrev-2157	767	1	15	15	NUM
inlawrev-2157	767	2	.	.	NOUN
inlawrev-2157	767	3	128	128	NUM
inlawrev-2157	768	1	in	in	ADP
inlawrev-2157	768	2	several	several	ADJ
inlawrev-2157	768	3	cases	case	NOUN
inlawrev-2157	768	4	involving	involve	VERB
inlawrev-2157	768	5	grants	grant	NOUN
inlawrev-2157	768	6	from	from	ADP
inlawrev-2157	768	7	employers	employer	NOUN
inlawrev-2157	768	8	,	,	PUNCT
inlawrev-2157	768	9	only	only	ADV
inlawrev-2157	768	10	the	the	DET
inlawrev-2157	768	11	stipend	stipend	NOUN
inlawrev-2157	768	12	was	be	AUX
inlawrev-2157	768	13	questioned	question	VERB
inlawrev-2157	768	14	,	,	PUNCT
inlawrev-2157	768	15	and	and	CCONJ
inlawrev-2157	768	16	payments	payment	NOUN
inlawrev-2157	768	17	of	of	ADP
inlawrev-2157	768	18	tuition	tuition	NOUN
inlawrev-2157	768	19	and	and	CCONJ
inlawrev-2157	768	20	fees	fee	NOUN
inlawrev-2157	768	21	were	be	AUX
inlawrev-2157	768	22	not	not	PART
inlawrev-2157	768	23	at	at	ADP
inlawrev-2157	768	24	issue	issue	NOUN
inlawrev-2157	768	25	.	.	PUNCT
inlawrev-2157	769	1	bingler	bingler	PROPN
inlawrev-2157	769	2	v.	v.	PROPN
inlawrev-2157	769	3	johnson	johnson	PROPN
inlawrev-2157	769	4	,	,	PUNCT
inlawrev-2157	769	5	394	394	NUM
inlawrev-2157	769	6	u.s	u.s	PROPN
inlawrev-2157	769	7	.	.	PROPN
inlawrev-2157	769	8	741	741	NUM
inlawrev-2157	769	9	(	(	PUNCT
inlawrev-2157	769	10	1969	1969	NUM
inlawrev-2157	769	11	)	)	PUNCT
inlawrev-2157	769	12	;	;	PUNCT
inlawrev-2157	769	13	stewart	stewart	PROPN
inlawrev-2157	769	14	v.	v.	PROPN
inlawrev-2157	769	15	united	united	PROPN
inlawrev-2157	769	16	states	states	PROPN
inlawrev-2157	769	17	,	,	PUNCT
inlawrev-2157	769	18	363	363	NUM
inlawrev-2157	769	19	f.2d	f.2d	SYM
inlawrev-2157	769	20	355	355	NUM
inlawrev-2157	769	21	(	(	PUNCT
inlawrev-2157	769	22	6th	6th	ADJ
inlawrev-2157	769	23	cir	cir	NOUN
inlawrev-2157	769	24	.	.	PROPN
inlawrev-2157	769	25	1966	1966	NUM
inlawrev-2157	769	26	)	)	PUNCT
inlawrev-2157	769	27	;	;	PUNCT
inlawrev-2157	769	28	ussery	ussery	PROPN
inlawrev-2157	769	29	v.	v.	PROPN
inlawrev-2157	769	30	united	united	PROPN
inlawrev-2157	769	31	states	states	PROPN
inlawrev-2157	769	32	,	,	PUNCT
inlawrev-2157	769	33	296	296	NUM
inlawrev-2157	769	34	f.2d	f.2d	ADP
inlawrev-2157	769	35	582	582	NUM
inlawrev-2157	769	36	(	(	PUNCT
inlawrev-2157	769	37	5th	5th	ADJ
inlawrev-2157	769	38	cir	cir	NOUN
inlawrev-2157	769	39	.	.	PUNCT
inlawrev-2157	769	40	1961	1961	NUM
inlawrev-2157	769	41	)	)	PUNCT
inlawrev-2157	769	42	;	;	PUNCT
inlawrev-2157	769	43	jerry	jerry	PROPN
inlawrev-2157	769	44	s.	s.	PROPN
inlawrev-2157	769	45	turem	turem	VERB
inlawrev-2157	769	46	,	,	PUNCT
inlawrev-2157	769	47	54	54	NUM
inlawrev-2157	769	48	t.c	t.c	PROPN
inlawrev-2157	769	49	.	.	PROPN
inlawrev-2157	769	50	1494	1494	NUM
inlawrev-2157	769	51	(	(	PUNCT
inlawrev-2157	769	52	1970	1970	NUM
inlawrev-2157	769	53	)	)	PUNCT
inlawrev-2157	769	54	;	;	PUNCT
inlawrev-2157	770	1	john	john	PROPN
inlawrev-2157	770	2	e.	e.	PROPN
inlawrev-2157	770	3	macdonald	macdonald	PROPN
inlawrev-2157	770	4	,	,	PUNCT
inlawrev-2157	770	5	jr	jr	PROPN
inlawrev-2157	770	6	.	.	PROPN
inlawrev-2157	770	7	,	,	PUNCT
inlawrev-2157	770	8	52	52	NUM
inlawrev-2157	770	9	t.c	t.c	PROPN
inlawrev-2157	770	10	.	.	PROPN
inlawrev-2157	770	11	386	386	NUM
inlawrev-2157	770	12	(	(	PUNCT
inlawrev-2157	770	13	1969	1969	NUM
inlawrev-2157	770	14	)	)	PUNCT
inlawrev-2157	770	15	.	.	PUNCT
inlawrev-2157	771	1	1	1	NUM
inlawrev-2157	771	2	"	"	PUNCT
inlawrev-2157	771	3	because	because	SCONJ
inlawrev-2157	771	4	senior	senior	ADJ
inlawrev-2157	771	5	medical	medical	ADJ
inlawrev-2157	771	6	students	student	NOUN
inlawrev-2157	771	7	receive	receive	VERB
inlawrev-2157	771	8	substantial	substantial	ADJ
inlawrev-2157	771	9	clinical	clinical	ADJ
inlawrev-2157	771	10	experience	experience	NOUN
inlawrev-2157	771	11	,	,	PUNCT
inlawrev-2157	771	12	the	the	DET
inlawrev-2157	771	13	american	american	PROPN
inlawrev-2157	771	14	medical	medical	PROPN
inlawrev-2157	771	15	association	association	PROPN
inlawrev-2157	771	16	has	have	AUX
inlawrev-2157	771	17	abolished	abolish	VERB
inlawrev-2157	771	18	the	the	DET
inlawrev-2157	771	19	term	term	NOUN
inlawrev-2157	771	20	"	"	PUNCT
inlawrev-2157	771	21	intern	intern	NOUN
inlawrev-2157	771	22	"	"	PUNCT
inlawrev-2157	771	23	effective	effective	ADJ
inlawrev-2157	771	24	1975	1975	NUM
inlawrev-2157	771	25	]	]	PUNCT
inlawrev-2157	771	26	taxation	taxation	NOUN
inlawrev-2157	771	27	of	of	ADP
inlawrev-2157	771	28	scholarships	scholarship	NOUN
inlawrev-2157	771	29	781	781	NUM
inlawrev-2157	771	30	which	which	PRON
inlawrev-2157	771	31	train	train	NOUN
inlawrev-2157	771	32	physicians	physician	NOUN
inlawrev-2157	771	33	presents	present	VERB
inlawrev-2157	771	34	an	an	DET
inlawrev-2157	771	35	interesting	interesting	ADJ
inlawrev-2157	771	36	example	example	NOUN
inlawrev-2157	771	37	of	of	ADP
inlawrev-2157	771	38	an	an	DET
inlawrev-2157	771	39	exercise	exercise	NOUN
inlawrev-2157	771	40	in	in	ADP
inlawrev-2157	771	41	futility	futility	NOUN
inlawrev-2157	771	42	.	.	PUNCT
inlawrev-2157	772	1	this	this	DET
inlawrev-2157	772	2	controversy	controversy	NOUN
inlawrev-2157	772	3	has	have	AUX
inlawrev-2157	772	4	been	be	AUX
inlawrev-2157	772	5	litigated	litigate	VERB
inlawrev-2157	772	6	at	at	ADP
inlawrev-2157	772	7	least	least	ADJ
inlawrev-2157	772	8	fifty	fifty	NUM
inlawrev-2157	772	9	-	-	PUNCT
inlawrev-2157	772	10	three	three	NUM
inlawrev-2157	772	11	times	time	NOUN
inlawrev-2157	772	12	since	since	SCONJ
inlawrev-2157	772	13	1958	1958	NUM
inlawrev-2157	772	14	,	,	PUNCT
inlawrev-2157	772	15	130	130	NUM
inlawrev-2157	772	16	and	and	CCONJ
inlawrev-2157	772	17	the	the	DET
inlawrev-2157	772	18	taxpayer	taxpayer	NOUN
inlawrev-2157	772	19	has	have	AUX
inlawrev-2157	772	20	been	be	AUX
inlawrev-2157	772	21	successful	successful	ADJ
inlawrev-2157	772	22	in	in	ADP
inlawrev-2157	772	23	only	only	ADV
inlawrev-2157	772	24	five	five	NUM
inlawrev-2157	772	25	cases	case	NOUN
inlawrev-2157	772	26	.	.	PUNCT
inlawrev-2157	772	27	'	'	PUNCT
inlawrev-2157	773	1	31	31	NUM
inlawrev-2157	773	2	july	july	PROPN
inlawrev-2157	773	3	1	1	NUM
inlawrev-2157	773	4	,	,	PUNCT
inlawrev-2157	773	5	1975	1975	NUM
inlawrev-2157	773	6	.	.	PUNCT
inlawrev-2157	774	1	henceforth	henceforth	ADV
inlawrev-2157	774	2	all	all	DET
inlawrev-2157	774	3	postgraduate	postgraduate	VERB
inlawrev-2157	774	4	clinical	clinical	ADJ
inlawrev-2157	774	5	training	training	NOUN
inlawrev-2157	774	6	will	will	AUX
inlawrev-2157	774	7	be	be	AUX
inlawrev-2157	774	8	termed	term	VERB
inlawrev-2157	774	9	a	a	DET
inlawrev-2157	774	10	residency	residency	NOUN
inlawrev-2157	774	11	.	.	PUNCT
inlawrev-2157	775	1	interview	interview	NOUN
inlawrev-2157	775	2	with	with	ADP
inlawrev-2157	775	3	dr	dr	PROPN
inlawrev-2157	775	4	.	.	PROPN
inlawrev-2157	775	5	a.	a.	PROPN
inlawrev-2157	775	6	david	david	PROPN
inlawrev-2157	775	7	mckinley	mckinley	PROPN
inlawrev-2157	775	8	,	,	PUNCT
inlawrev-2157	775	9	assistant	assistant	NOUN
inlawrev-2157	775	10	dean	dean	NOUN
inlawrev-2157	775	11	of	of	ADP
inlawrev-2157	775	12	medicine	medicine	NOUN
inlawrev-2157	775	13	,	,	PUNCT
inlawrev-2157	775	14	indiana	indiana	PROPN
inlawrev-2157	775	15	university	university	PROPN
inlawrev-2157	775	16	school	school	NOUN
inlawrev-2157	775	17	of	of	ADP
inlawrev-2157	775	18	medicine	medicine	NOUN
inlawrev-2157	775	19	,	,	PUNCT
inlawrev-2157	775	20	in	in	ADP
inlawrev-2157	775	21	indianapolis	indianapolis	PROPN
inlawrev-2157	775	22	,	,	PUNCT
inlawrev-2157	775	23	may	may	AUX
inlawrev-2157	775	24	8	8	NUM
inlawrev-2157	775	25	,	,	PUNCT
inlawrev-2157	775	26	1975	1975	NUM
inlawrev-2157	775	27	.	.	PUNCT
inlawrev-2157	776	1	130birnbaum	130birnbaum	PROPN
inlawrev-2157	776	2	v.	v.	ADP
inlawrev-2157	776	3	commissioner	commissioner	NOUN
inlawrev-2157	776	4	,	,	PUNCT
inlawrev-2157	776	5	73	73	NUM
inlawrev-2157	776	6	-	-	SYM
inlawrev-2157	776	7	1	1	NUM
inlawrev-2157	776	8	u.s	u.s	PROPN
inlawrev-2157	776	9	.	.	PROPN
inlawrev-2157	776	10	tax	tax	PROPN
inlawrev-2157	776	11	cas	cas	PROPN
inlawrev-2157	776	12	.	.	PUNCT
inlawrev-2157	777	1	if	if	SCONJ
inlawrev-2157	777	2	9378	9378	NUM
inlawrev-2157	777	3	(	(	PUNCT
inlawrev-2157	777	4	3d	3d	PROPN
inlawrev-2157	777	5	cir	cir	NOUN
inlawrev-2157	777	6	.	.	PROPN
inlawrev-2157	777	7	1973	1973	NUM
inlawrev-2157	777	8	)	)	PUNCT
inlawrev-2157	777	9	,	,	PUNCT
inlawrev-2157	777	10	aff'g	aff'g	VERB
inlawrev-2157	777	11	30	30	NUM
inlawrev-2157	777	12	cch	cch	NOUN
inlawrev-2157	777	13	tax	tax	NOUN
inlawrev-2157	777	14	ct	ct	PROPN
inlawrev-2157	777	15	.	.	PUNCT
inlawrev-2157	777	16	mem	mem	PROPN
inlawrev-2157	777	17	.	.	PROPN
inlawrev-2157	778	1	989	989	NUM
inlawrev-2157	778	2	(	(	PUNCT
inlawrev-2157	778	3	1971	1971	NUM
inlawrev-2157	778	4	)	)	PUNCT
inlawrev-2157	778	5	;	;	PUNCT
inlawrev-2157	779	1	parr	parr	PROPN
inlawrev-2157	779	2	v.	v.	PROPN
inlawrev-2157	779	3	united	united	PROPN
inlawrev-2157	779	4	states	states	PROPN
inlawrev-2157	779	5	,	,	PUNCT
inlawrev-2157	779	6	469	469	NUM
inlawrev-2157	779	7	f.2d	f.2d	NOUN
inlawrev-2157	779	8	1156	1156	NUM
inlawrev-2157	779	9	(	(	PUNCT
inlawrev-2157	779	10	5th	5th	ADJ
inlawrev-2157	779	11	cir	cir	NOUN
inlawrev-2157	779	12	.	.	PROPN
inlawrev-2157	779	13	1972	1972	NUM
inlawrev-2157	779	14	)	)	PUNCT
inlawrev-2157	779	15	;	;	PUNCT
inlawrev-2157	779	16	hembree	hembree	PROPN
inlawrev-2157	779	17	v.	v.	PROPN
inlawrev-2157	779	18	united	united	PROPN
inlawrev-2157	779	19	states	states	PROPN
inlawrev-2157	779	20	,	,	PUNCT
inlawrev-2157	779	21	72	72	NUM
inlawrev-2157	779	22	-	-	SYM
inlawrev-2157	779	23	2	2	NUM
inlawrev-2157	779	24	u.s	u.s	PROPN
inlawrev-2157	779	25	.	.	PROPN
inlawrev-2157	779	26	tax	tax	PROPN
inlawrev-2157	779	27	cas	cas	PROPN
inlawrev-2157	779	28	.	.	PROPN
inlawrev-2157	780	1	fl	fl	PROPN
inlawrev-2157	780	2	9607	9607	NUM
inlawrev-2157	780	3	(	(	PUNCT
inlawrev-2157	780	4	4th	4th	ADJ
inlawrev-2157	780	5	cir	cir	NOUN
inlawrev-2157	780	6	.	.	PROPN
inlawrev-2157	780	7	1972	1972	NUM
inlawrev-2157	780	8	)	)	PUNCT
inlawrev-2157	780	9	,	,	PUNCT
inlawrev-2157	780	10	rev'g	rev'g	NOUN
inlawrev-2157	780	11	71	71	NUM
inlawrev-2157	780	12	-	-	SYM
inlawrev-2157	780	13	2	2	NUM
inlawrev-2157	780	14	u.s	u.s	PROPN
inlawrev-2157	780	15	.	.	PROPN
inlawrev-2157	780	16	tax	tax	PROPN
inlawrev-2157	780	17	cas	cas	PROPN
inlawrev-2157	780	18	.	.	PROPN
inlawrev-2157	781	1	ff	ff	VERB
inlawrev-2157	781	2	9636	9636	NUM
inlawrev-2157	781	3	(	(	PUNCT
inlawrev-2157	781	4	d.s.c	d.s.c	ADJ
inlawrev-2157	781	5	.	.	NOUN
inlawrev-2157	781	6	1971	1971	NUM
inlawrev-2157	781	7	)	)	PUNCT
inlawrev-2157	781	8	;	;	PUNCT
inlawrev-2157	781	9	rundell	rundell	VERB
inlawrev-2157	781	10	v.	v.	ADP
inlawrev-2157	781	11	commissioner	commissioner	NOUN
inlawrev-2157	781	12	,	,	PUNCT
inlawrev-2157	782	1	72	72	NUM
inlawrev-2157	782	2	-	-	SYM
inlawrev-2157	782	3	1	1	NUM
inlawrev-2157	782	4	u.s	u.s	PROPN
inlawrev-2157	782	5	.	.	PROPN
inlawrev-2157	782	6	tax	tax	PROPN
inlawrev-2157	782	7	cas	cas	PROPN
inlawrev-2157	782	8	.	.	PROPN
inlawrev-2157	782	9	ff9277	ff9277	PROPN
inlawrev-2157	782	10	(	(	PUNCT
inlawrev-2157	782	11	5th	5th	ADJ
inlawrev-2157	782	12	cir	cir	NOUN
inlawrev-2157	782	13	.	.	PROPN
inlawrev-2157	782	14	1972	1972	NUM
inlawrev-2157	782	15	)	)	PUNCT
inlawrev-2157	782	16	,	,	PUNCT
inlawrev-2157	782	17	aff'g	aff'g	VERB
inlawrev-2157	782	18	30	30	NUM
inlawrev-2157	782	19	cch	cch	NOUN
inlawrev-2157	782	20	tax	tax	NOUN
inlawrev-2157	782	21	ct	ct	PROPN
inlawrev-2157	782	22	.	.	PUNCT
inlawrev-2157	782	23	mem	mem	PROPN
inlawrev-2157	782	24	.	.	PUNCT
inlawrev-2157	783	1	177	177	NUM
inlawrev-2157	783	2	(	(	PUNCT
inlawrev-2157	783	3	1971	1971	NUM
inlawrev-2157	783	4	)	)	PUNCT
inlawrev-2157	783	5	;	;	PUNCT
inlawrev-2157	784	1	woddail	woddail	VERB
inlawrev-2157	784	2	v.	v.	PROPN
inlawrev-2157	784	3	commissioner	commissioner	NOUN
inlawrev-2157	784	4	,	,	PUNCT
inlawrev-2157	784	5	321	321	NUM
inlawrev-2157	784	6	f.2d	f.2d	NOUN
inlawrev-2157	784	7	721	721	NUM
inlawrev-2157	784	8	(	(	PUNCT
inlawrev-2157	784	9	10th	10th	ADJ
inlawrev-2157	784	10	cir	cir	NOUN
inlawrev-2157	784	11	.	.	PROPN
inlawrev-2157	784	12	1963	1963	NUM
inlawrev-2157	784	13	)	)	PUNCT
inlawrev-2157	784	14	;	;	PUNCT
inlawrev-2157	784	15	biggs	biggs	PROPN
inlawrev-2157	784	16	v.	v.	PROPN
inlawrev-2157	784	17	united	united	PROPN
inlawrev-2157	784	18	states	states	PROPN
inlawrev-2157	784	19	,	,	PUNCT
inlawrev-2157	784	20	73	73	NUM
inlawrev-2157	784	21	-	-	SYM
inlawrev-2157	784	22	1	1	NUM
inlawrev-2157	784	23	u.s	u.s	PROPN
inlawrev-2157	784	24	.	.	PROPN
inlawrev-2157	784	25	tax	tax	PROPN
inlawrev-2157	784	26	cas	cas	PROPN
inlawrev-2157	784	27	.	.	PUNCT
inlawrev-2157	785	1	if	if	SCONJ
inlawrev-2157	785	2	9267	9267	NUM
inlawrev-2157	785	3	(	(	PUNCT
inlawrev-2157	785	4	e.d	e.d	PROPN
inlawrev-2157	785	5	.	.	PROPN
inlawrev-2157	785	6	ky	ky	PROPN
inlawrev-2157	785	7	.	.	PROPN
inlawrev-2157	785	8	1972	1972	NUM
inlawrev-2157	785	9	)	)	PUNCT
inlawrev-2157	785	10	;	;	PUNCT
inlawrev-2157	785	11	tobin	tobin	PROPN
inlawrev-2157	785	12	v.	v.	PROPN
inlawrev-2157	785	13	united	united	PROPN
inlawrev-2157	785	14	states	states	PROPN
inlawrev-2157	785	15	,	,	PUNCT
inlawrev-2157	785	16	323	323	NUM
inlawrev-2157	785	17	f.	f.	PROPN
inlawrev-2157	785	18	supp	supp	PROPN
inlawrev-2157	785	19	.	.	PUNCT
inlawrev-2157	786	1	239	239	NUM
inlawrev-2157	786	2	(	(	PUNCT
inlawrev-2157	786	3	s.d	s.d	PROPN
inlawrev-2157	786	4	.	.	PUNCT
inlawrev-2157	786	5	tex	tex	PROPN
inlawrev-2157	786	6	.	.	PROPN
inlawrev-2157	786	7	1971	1971	NUM
inlawrev-2157	786	8	)	)	PUNCT
inlawrev-2157	786	9	;	;	PUNCT
inlawrev-2157	786	10	wertzberger	wertzberger	PROPN
inlawrev-2157	786	11	v.	v.	PROPN
inlawrev-2157	786	12	united	united	PROPN
inlawrev-2157	786	13	states	states	PROPN
inlawrev-2157	786	14	,	,	PUNCT
inlawrev-2157	786	15	315	315	NUM
inlawrev-2157	786	16	f.	f.	PROPN
inlawrev-2157	786	17	supp	supp	PROPN
inlawrev-2157	786	18	.	.	PUNCT
inlawrev-2157	787	1	34	34	NUM
inlawrev-2157	787	2	(	(	PUNCT
inlawrev-2157	787	3	w.d	w.d	PROPN
inlawrev-2157	787	4	.	.	PROPN
inlawrev-2157	787	5	mo	mo	PROPN
inlawrev-2157	787	6	.	.	PROPN
inlawrev-2157	787	7	1970	1970	NUM
inlawrev-2157	787	8	)	)	PUNCT
inlawrev-2157	787	9	;	;	PUNCT
inlawrev-2157	787	10	coggins	coggin	NOUN
inlawrev-2157	787	11	v.	v.	ADP
inlawrev-2157	787	12	united	united	PROPN
inlawrev-2157	787	13	states	states	PROPN
inlawrev-2157	787	14	,	,	PUNCT
inlawrev-2157	787	15	70	70	NUM
inlawrev-2157	787	16	-	-	SYM
inlawrev-2157	787	17	2	2	NUM
inlawrev-2157	787	18	u.s	u.s	PROPN
inlawrev-2157	787	19	.	.	PROPN
inlawrev-2157	787	20	tax	tax	PROPN
inlawrev-2157	787	21	cas	cas	PROPN
inlawrev-2157	787	22	.	.	PROPN
inlawrev-2157	787	23	fi	fi	PROPN
inlawrev-2157	787	24	9687	9687	NUM
inlawrev-2157	787	25	(	(	PUNCT
inlawrev-2157	787	26	n.d	n.d	PROPN
inlawrev-2157	787	27	.	.	PROPN
inlawrev-2157	787	28	tex	tex	PROPN
inlawrev-2157	787	29	.	.	PROPN
inlawrev-2157	787	30	1970	1970	NUM
inlawrev-2157	787	31	)	)	PUNCT
inlawrev-2157	787	32	;	;	PUNCT
inlawrev-2157	787	33	kwass	kwass	VERB
inlawrev-2157	787	34	v.	v.	PROPN
inlawrev-2157	787	35	united	united	PROPN
inlawrev-2157	787	36	states	states	PROPN
inlawrev-2157	787	37	,	,	PUNCT
inlawrev-2157	787	38	70	70	NUM
inlawrev-2157	787	39	-	-	SYM
inlawrev-2157	787	40	2	2	NUM
inlawrev-2157	787	41	u.s	u.s	PROPN
inlawrev-2157	787	42	.	.	PROPN
inlawrev-2157	787	43	tax	tax	PROPN
inlawrev-2157	787	44	cas	cas	PROPN
inlawrev-2157	787	45	.	.	PROPN
inlawrev-2157	787	46	19615	19615	NUM
inlawrev-2157	787	47	(	(	PUNCT
inlawrev-2157	787	48	e.d	e.d	PROPN
inlawrev-2157	787	49	.	.	PROPN
inlawrev-2157	787	50	mich	mich	PROPN
inlawrev-2157	787	51	.	.	PROPN
inlawrev-2157	787	52	1970	1970	NUM
inlawrev-2157	787	53	)	)	PUNCT
inlawrev-2157	787	54	;	;	PUNCT
inlawrev-2157	787	55	taylor	taylor	PROPN
inlawrev-2157	787	56	v.	v.	PROPN
inlawrev-2157	787	57	united	united	PROPN
inlawrev-2157	787	58	states	states	PROPN
inlawrev-2157	787	59	,	,	PUNCT
inlawrev-2157	787	60	68	68	NUM
inlawrev-2157	787	61	-	-	SYM
inlawrev-2157	787	62	2	2	NUM
inlawrev-2157	787	63	u.s	u.s	PROPN
inlawrev-2157	787	64	.	.	PROPN
inlawrev-2157	787	65	tax	tax	PROPN
inlawrev-2157	787	66	cas	cas	PROPN
inlawrev-2157	787	67	.	.	PUNCT
inlawrev-2157	788	1	if	if	SCONJ
inlawrev-2157	788	2	9488	9488	NUM
inlawrev-2157	788	3	(	(	PUNCT
inlawrev-2157	788	4	e.d	e.d	PROPN
inlawrev-2157	788	5	.	.	PROPN
inlawrev-2157	788	6	ark	ark	PROPN
inlawrev-2157	788	7	.	.	PROPN
inlawrev-2157	788	8	1968	1968	NUM
inlawrev-2157	788	9	)	)	PUNCT
inlawrev-2157	788	10	;	;	PUNCT
inlawrev-2157	788	11	lingl	lingl	PROPN
inlawrev-2157	788	12	v.	v.	ADP
inlawrev-2157	788	13	charles	charle	NOUN
inlawrev-2157	788	14	,	,	PUNCT
inlawrev-2157	788	15	68	68	NUM
inlawrev-2157	788	16	-	-	SYM
inlawrev-2157	788	17	1	1	NUM
inlawrev-2157	788	18	u.s	u.s	PROPN
inlawrev-2157	788	19	.	.	PROPN
inlawrev-2157	788	20	tax	tax	PROPN
inlawrev-2157	788	21	cas	cas	PROPN
inlawrev-2157	788	22	.	.	PUNCT
inlawrev-2157	789	1	h9153	h9153	NOUN
inlawrev-2157	789	2	(	(	PUNCT
inlawrev-2157	789	3	s.d	s.d	PROPN
inlawrev-2157	789	4	.	.	PROPN
inlawrev-2157	789	5	ohio	ohio	PROPN
inlawrev-2157	789	6	1967	1967	NUM
inlawrev-2157	789	7	)	)	PUNCT
inlawrev-2157	789	8	;	;	PUNCT
inlawrev-2157	789	9	sheldon	sheldon	PROPN
inlawrev-2157	789	10	a.	a.	PROPN
inlawrev-2157	789	11	e.	e.	PROPN
inlawrev-2157	789	12	rosenthal	rosenthal	PROPN
inlawrev-2157	789	13	,	,	PUNCT
inlawrev-2157	789	14	63	63	NUM
inlawrev-2157	789	15	t.c	t.c	PROPN
inlawrev-2157	789	16	.	.	PUNCT
inlawrev-2157	790	1	no	no	INTJ
inlawrev-2157	790	2	.	.	NOUN
inlawrev-2157	791	1	40	40	NUM
inlawrev-2157	791	2	(	(	PUNCT
inlawrev-2157	791	3	1975	1975	NUM
inlawrev-2157	791	4	)	)	PUNCT
inlawrev-2157	791	5	;	;	PUNCT
inlawrev-2157	792	1	geral	geral	PROPN
inlawrev-2157	792	2	w.	w.	PROPN
inlawrev-2157	792	3	dietz	dietz	PROPN
inlawrev-2157	792	4	,	,	PUNCT
inlawrev-2157	792	5	62	62	NUM
inlawrev-2157	792	6	t.c	t.c	PROPN
inlawrev-2157	792	7	.	.	PROPN
inlawrev-2157	792	8	578	578	NUM
inlawrev-2157	792	9	(	(	PUNCT
inlawrev-2157	792	10	1974	1974	NUM
inlawrev-2157	792	11	)	)	PUNCT
inlawrev-2157	792	12	;	;	PUNCT
inlawrev-2157	792	13	walter	walter	PROPN
inlawrev-2157	792	14	l.	l.	PROPN
inlawrev-2157	792	15	peterson	peterson	PROPN
inlawrev-2157	792	16	,	,	PUNCT
inlawrev-2157	792	17	33	33	NUM
inlawrev-2157	792	18	cch	cch	NOUN
inlawrev-2157	792	19	tax	tax	NOUN
inlawrev-2157	792	20	ct	ct	PROPN
inlawrev-2157	792	21	.	.	PUNCT
inlawrev-2157	792	22	mem	mem	PROPN
inlawrev-2157	792	23	.	.	PUNCT
inlawrev-2157	792	24	1367	1367	NUM
inlawrev-2157	792	25	(	(	PUNCT
inlawrev-2157	792	26	1974	1974	NUM
inlawrev-2157	792	27	)	)	PUNCT
inlawrev-2157	792	28	;	;	PUNCT
inlawrev-2157	792	29	byron	byron	PROPN
inlawrev-2157	792	30	l.	l.	PROPN
inlawrev-2157	792	31	howard	howard	PROPN
inlawrev-2157	792	32	,	,	PUNCT
inlawrev-2157	792	33	jr	jr	PROPN
inlawrev-2157	792	34	.	.	PROPN
inlawrev-2157	792	35	,	,	PUNCT
inlawrev-2157	792	36	33	33	NUM
inlawrev-2157	792	37	cch	cch	NOUN
inlawrev-2157	792	38	tax	tax	NOUN
inlawrev-2157	792	39	ct	ct	PROPN
inlawrev-2157	792	40	.	.	PUNCT
inlawrev-2157	792	41	mem	mem	PROPN
inlawrev-2157	792	42	.	.	PUNCT
inlawrev-2157	792	43	869	869	NUM
inlawrev-2157	792	44	(	(	PUNCT
inlawrev-2157	792	45	1974	1974	NUM
inlawrev-2157	792	46	)	)	PUNCT
inlawrev-2157	792	47	;	;	PUNCT
inlawrev-2157	792	48	donald	donald	PROPN
inlawrev-2157	792	49	d.	d.	PROPN
inlawrev-2157	792	50	fagelman	fagelman	PROPN
inlawrev-2157	792	51	,	,	PUNCT
inlawrev-2157	792	52	33	33	NUM
inlawrev-2157	792	53	cch	cch	NOUN
inlawrev-2157	792	54	tax	tax	NOUN
inlawrev-2157	792	55	ct	ct	PROPN
inlawrev-2157	792	56	.	.	PUNCT
inlawrev-2157	792	57	mem	mem	PROPN
inlawrev-2157	792	58	.	.	PUNCT
inlawrev-2157	792	59	864	864	NUM
inlawrev-2157	792	60	(	(	PUNCT
inlawrev-2157	792	61	1974	1974	NUM
inlawrev-2157	792	62	)	)	PUNCT
inlawrev-2157	792	63	;	;	PUNCT
inlawrev-2157	792	64	thomas	thomas	PROPN
inlawrev-2157	792	65	a.	a.	NOUN
inlawrev-2157	792	66	woods	woods	PROPN
inlawrev-2157	792	67	,	,	PUNCT
inlawrev-2157	792	68	33	33	NUM
inlawrev-2157	792	69	cch	cch	NOUN
inlawrev-2157	792	70	tax	tax	NOUN
inlawrev-2157	792	71	ct	ct	PROPN
inlawrev-2157	792	72	.	.	PUNCT
inlawrev-2157	792	73	mem	mem	PROPN
inlawrev-2157	792	74	.	.	PUNCT
inlawrev-2157	793	1	861	861	NUM
inlawrev-2157	793	2	(	(	PUNCT
inlawrev-2157	793	3	1974	1974	NUM
inlawrev-2157	793	4	)	)	PUNCT
inlawrev-2157	793	5	;	;	PUNCT
inlawrev-2157	794	1	wesley	wesley	PROPN
inlawrev-2157	794	2	e.	e.	PROPN
inlawrev-2157	794	3	mcentire	mcentire	PROPN
inlawrev-2157	794	4	,	,	PUNCT
inlawrev-2157	794	5	33	33	NUM
inlawrev-2157	794	6	cch	cch	NOUN
inlawrev-2157	794	7	tax	tax	NOUN
inlawrev-2157	794	8	ct	ct	PROPN
inlawrev-2157	794	9	.	.	PUNCT
inlawrev-2157	794	10	mem	mem	PROPN
inlawrev-2157	794	11	.	.	PUNCT
inlawrev-2157	794	12	780	780	NUM
inlawrev-2157	794	13	(	(	PUNCT
inlawrev-2157	794	14	1974	1974	NUM
inlawrev-2157	794	15	)	)	PUNCT
inlawrev-2157	794	16	;	;	PUNCT
inlawrev-2157	794	17	george	george	PROPN
inlawrev-2157	794	18	a.	a.	PROPN
inlawrev-2157	794	19	fisher	fisher	PROPN
inlawrev-2157	794	20	,	,	PUNCT
inlawrev-2157	794	21	33	33	NUM
inlawrev-2157	794	22	cch	cch	NOUN
inlawrev-2157	794	23	tax	tax	NOUN
inlawrev-2157	794	24	ct	ct	PROPN
inlawrev-2157	794	25	.	.	PUNCT
inlawrev-2157	794	26	mem	mem	PROPN
inlawrev-2157	794	27	.	.	PROPN
inlawrev-2157	794	28	771	771	NUM
inlawrev-2157	794	29	(	(	PUNCT
inlawrev-2157	794	30	1974	1974	NUM
inlawrev-2157	794	31	)	)	PUNCT
inlawrev-2157	794	32	;	;	PUNCT
inlawrev-2157	794	33	douglas	douglas	PROPN
inlawrev-2157	794	34	r.	r.	PROPN
inlawrev-2157	794	35	jacobson	jacobson	PROPN
inlawrev-2157	794	36	,	,	PUNCT
inlawrev-2157	794	37	33	33	NUM
inlawrev-2157	794	38	cch	cch	NOUN
inlawrev-2157	794	39	tax	tax	NOUN
inlawrev-2157	794	40	ct	ct	PROPN
inlawrev-2157	794	41	.	.	PUNCT
inlawrev-2157	794	42	mem	mem	PROPN
inlawrev-2157	794	43	.	.	X
inlawrev-2157	794	44	762	762	NUM
inlawrev-2157	794	45	(	(	PUNCT
inlawrev-2157	794	46	1974	1974	NUM
inlawrev-2157	794	47	)	)	PUNCT
inlawrev-2157	794	48	;	;	PUNCT
inlawrev-2157	794	49	r.	r.	PROPN
inlawrev-2157	794	50	m.	m.	PROPN
inlawrev-2157	794	51	nugent	nugent	PROPN
inlawrev-2157	794	52	,	,	PUNCT
inlawrev-2157	794	53	jr	jr	PROPN
inlawrev-2157	794	54	.	.	PROPN
inlawrev-2157	794	55	,	,	PUNCT
inlawrev-2157	794	56	33	33	NUM
inlawrev-2157	794	57	cch	cch	NOUN
inlawrev-2157	794	58	tax	tax	NOUN
inlawrev-2157	794	59	ct	ct	PROPN
inlawrev-2157	794	60	.	.	PUNCT
inlawrev-2157	794	61	mem	mem	PROPN
inlawrev-2157	794	62	.	.	PUNCT
inlawrev-2157	795	1	690	690	NUM
inlawrev-2157	795	2	(	(	PUNCT
inlawrev-2157	795	3	1974	1974	NUM
inlawrev-2157	795	4	)	)	PUNCT
inlawrev-2157	795	5	;	;	PUNCT
inlawrev-2157	796	1	carl	carl	PROPN
inlawrev-2157	796	2	h.	h.	PROPN
inlawrev-2157	796	3	naman	naman	PROPN
inlawrev-2157	796	4	,	,	PUNCT
inlawrev-2157	796	5	33	33	NUM
inlawrev-2157	796	6	cch	cch	NOUN
inlawrev-2157	796	7	tax	tax	NOUN
inlawrev-2157	796	8	ct	ct	PROPN
inlawrev-2157	796	9	.	.	PUNCT
inlawrev-2157	796	10	mem	mem	PROPN
inlawrev-2157	796	11	.	.	PUNCT
inlawrev-2157	797	1	681	681	NUM
inlawrev-2157	797	2	(	(	PUNCT
inlawrev-2157	797	3	1974	1974	NUM
inlawrev-2157	797	4	)	)	PUNCT
inlawrev-2157	797	5	;	;	PUNCT
inlawrev-2157	797	6	george	george	PROPN
inlawrev-2157	797	7	m.	m.	NOUN
inlawrev-2157	797	8	towns	town	NOUN
inlawrev-2157	797	9	,	,	PUNCT
inlawrev-2157	797	10	33	33	NUM
inlawrev-2157	797	11	cch	cch	NOUN
inlawrev-2157	797	12	tax	tax	NOUN
inlawrev-2157	797	13	ct	ct	PROPN
inlawrev-2157	797	14	.	.	PUNCT
inlawrev-2157	797	15	mem	mem	PROPN
inlawrev-2157	797	16	.	.	PUNCT
inlawrev-2157	798	1	632	632	NUM
inlawrev-2157	798	2	(	(	PUNCT
inlawrev-2157	798	3	1974	1974	NUM
inlawrev-2157	798	4	)	)	PUNCT
inlawrev-2157	798	5	;	;	PUNCT
inlawrev-2157	799	1	john	john	PROPN
inlawrev-2157	799	2	e.	e.	PROPN
inlawrev-2157	799	3	hamacher	hamacher	PROPN
inlawrev-2157	799	4	,	,	PUNCT
inlawrev-2157	799	5	33	33	NUM
inlawrev-2157	799	6	cch	cch	NOUN
inlawrev-2157	799	7	tax	tax	NOUN
inlawrev-2157	799	8	ct	ct	PROPN
inlawrev-2157	799	9	.	.	PUNCT
inlawrev-2157	799	10	mem	mem	PROPN
inlawrev-2157	799	11	.	.	PUNCT
inlawrev-2157	800	1	529	529	NUM
inlawrev-2157	800	2	(	(	PUNCT
inlawrev-2157	800	3	1974	1974	NUM
inlawrev-2157	800	4	)	)	PUNCT
inlawrev-2157	800	5	;	;	PUNCT
inlawrev-2157	801	1	george	george	PROPN
inlawrev-2157	801	2	weissfisch	weissfisch	PROPN
inlawrev-2157	801	3	,	,	PUNCT
inlawrev-2157	801	4	33	33	NUM
inlawrev-2157	801	5	cch	cch	NOUN
inlawrev-2157	801	6	tax	tax	NOUN
inlawrev-2157	801	7	ct	ct	PROPN
inlawrev-2157	801	8	.	.	PUNCT
inlawrev-2157	801	9	mem	mem	PROPN
inlawrev-2157	801	10	.	.	PROPN
inlawrev-2157	801	11	391	391	NUM
inlawrev-2157	801	12	(	(	PUNCT
inlawrev-2157	801	13	1974	1974	NUM
inlawrev-2157	801	14	)	)	PUNCT
inlawrev-2157	801	15	;	;	PUNCT
inlawrev-2157	801	16	marvin	marvin	PROPN
inlawrev-2157	801	17	l.	l.	PROPN
inlawrev-2157	801	18	dietrich	dietrich	PROPN
inlawrev-2157	801	19	,	,	PUNCT
inlawrev-2157	801	20	33	33	NUM
inlawrev-2157	801	21	cch	cch	NOUN
inlawrev-2157	801	22	tax	tax	NOUN
inlawrev-2157	801	23	ct	ct	PROPN
inlawrev-2157	801	24	.	.	PUNCT
inlawrev-2157	801	25	mem	mem	PROPN
inlawrev-2157	801	26	.	.	PROPN
inlawrev-2157	801	27	66	66	NUM
inlawrev-2157	801	28	(	(	PUNCT
inlawrev-2157	801	29	1974	1974	NUM
inlawrev-2157	801	30	)	)	PUNCT
inlawrev-2157	801	31	;	;	PUNCT
inlawrev-2157	801	32	paul	paul	PROPN
inlawrev-2157	801	33	r.	r.	PROPN
inlawrev-2157	801	34	zehnder	zehnder	PROPN
inlawrev-2157	801	35	,	,	PUNCT
inlawrev-2157	801	36	32	32	NUM
inlawrev-2157	801	37	cch	cch	NOUN
inlawrev-2157	801	38	tax	tax	NOUN
inlawrev-2157	801	39	ct	ct	PROPN
inlawrev-2157	801	40	.	.	PUNCT
inlawrev-2157	801	41	mem	mem	PROPN
inlawrev-2157	801	42	.	.	PUNCT
inlawrev-2157	801	43	1189	1189	NUM
inlawrev-2157	801	44	(	(	PUNCT
inlawrev-2157	801	45	1973	1973	NUM
inlawrev-2157	801	46	)	)	PUNCT
inlawrev-2157	801	47	;	;	PUNCT
inlawrev-2157	801	48	enrique	enrique	PROPN
inlawrev-2157	801	49	kaufman	kaufman	PROPN
inlawrev-2157	801	50	,	,	PUNCT
inlawrev-2157	801	51	32	32	NUM
inlawrev-2157	801	52	cch	cch	NOUN
inlawrev-2157	801	53	tax	tax	NOUN
inlawrev-2157	801	54	ct	ct	PROPN
inlawrev-2157	801	55	.	.	PUNCT
inlawrev-2157	801	56	mem	mem	PROPN
inlawrev-2157	801	57	.	.	X
inlawrev-2157	801	58	525	525	NUM
inlawrev-2157	801	59	(	(	PUNCT
inlawrev-2157	801	60	1973	1973	NUM
inlawrev-2157	801	61	)	)	PUNCT
inlawrev-2157	801	62	;	;	PUNCT
inlawrev-2157	801	63	esfandiar	esfandiar	VERB
inlawrev-2157	801	64	kadivar	kadivar	PROPN
inlawrev-2157	801	65	,	,	PUNCT
inlawrev-2157	801	66	32	32	NUM
inlawrev-2157	801	67	cch	cch	NOUN
inlawrev-2157	801	68	tax	tax	NOUN
inlawrev-2157	801	69	ct	ct	PROPN
inlawrev-2157	801	70	.	.	PUNCT
inlawrev-2157	801	71	mem	mem	PROPN
inlawrev-2157	801	72	.	.	PUNCT
inlawrev-2157	801	73	427	427	NUM
inlawrev-2157	801	74	(	(	PUNCT
inlawrev-2157	801	75	1973	1973	NUM
inlawrev-2157	801	76	)	)	PUNCT
inlawrev-2157	801	77	;	;	PUNCT
inlawrev-2157	801	78	richard	richard	PROPN
inlawrev-2157	801	79	f.	f.	PROPN
inlawrev-2157	801	80	bergeron	bergeron	PROPN
inlawrev-2157	801	81	,	,	PUNCT
inlawrev-2157	801	82	31	31	NUM
inlawrev-2157	801	83	cch	cch	NOUN
inlawrev-2157	801	84	tax	tax	NOUN
inlawrev-2157	801	85	ct	ct	PROPN
inlawrev-2157	801	86	.	.	PUNCT
inlawrev-2157	801	87	mem	mem	PROPN
inlawrev-2157	801	88	.	.	PUNCT
inlawrev-2157	801	89	1226	1226	NUM
inlawrev-2157	801	90	(	(	PUNCT
inlawrev-2157	801	91	1972	1972	NUM
inlawrev-2157	801	92	)	)	PUNCT
inlawrev-2157	801	93	;	;	PUNCT
inlawrev-2157	801	94	bayard	bayard	PROPN
inlawrev-2157	801	95	l.	l.	PROPN
inlawrev-2157	801	96	moffit	moffit	PROPN
inlawrev-2157	801	97	,	,	PUNCT
inlawrev-2157	801	98	31	31	NUM
inlawrev-2157	801	99	cch	cch	NOUN
inlawrev-2157	801	100	tax	tax	NOUN
inlawrev-2157	801	101	ct	ct	PROPN
inlawrev-2157	801	102	.	.	PUNCT
inlawrev-2157	801	103	mem	mem	PROPN
inlawrev-2157	801	104	.	.	PUNCT
inlawrev-2157	801	105	910	910	NUM
inlawrev-2157	801	106	(	(	PUNCT
inlawrev-2157	801	107	1972	1972	NUM
inlawrev-2157	801	108	)	)	PUNCT
inlawrev-2157	801	109	;	;	PUNCT
inlawrev-2157	801	110	larry	larry	PROPN
inlawrev-2157	801	111	r.	r.	PROPN
inlawrev-2157	801	112	taylor	taylor	PROPN
inlawrev-2157	801	113	,	,	PUNCT
inlawrev-2157	801	114	31	31	NUM
inlawrev-2157	801	115	cch	cch	NOUN
inlawrev-2157	801	116	tax	tax	NOUN
inlawrev-2157	801	117	ct	ct	PROPN
inlawrev-2157	801	118	.	.	PUNCT
inlawrev-2157	801	119	mem	mem	PROPN
inlawrev-2157	801	120	.	.	PUNCT
inlawrev-2157	801	121	57	57	NUM
inlawrev-2157	801	122	(	(	PUNCT
inlawrev-2157	801	123	1972	1972	NUM
inlawrev-2157	801	124	)	)	PUNCT
inlawrev-2157	801	125	;	;	PUNCT
inlawrev-2157	801	126	jacob	jacob	PROPN
inlawrev-2157	801	127	t.	t.	PROPN
inlawrev-2157	801	128	moll	moll	PROPN
inlawrev-2157	801	129	,	,	PUNCT
inlawrev-2157	801	130	57	57	NUM
inlawrev-2157	801	131	t.c	t.c	PROPN
inlawrev-2157	801	132	.	.	PROPN
inlawrev-2157	801	133	579	579	NUM
inlawrev-2157	801	134	(	(	PUNCT
inlawrev-2157	801	135	1972	1972	NUM
inlawrev-2157	801	136	)	)	PUNCT
inlawrev-2157	801	137	;	;	PUNCT
inlawrev-2157	801	138	arthur	arthur	PROPN
inlawrev-2157	801	139	calick	calick	PROPN
inlawrev-2157	801	140	,	,	PUNCT
inlawrev-2157	801	141	31	31	NUM
inlawrev-2157	801	142	cch	cch	NOUN
inlawrev-2157	801	143	tax	tax	NOUN
inlawrev-2157	801	144	ct	ct	PROPN
inlawrev-2157	801	145	.	.	PUNCT
inlawrev-2157	801	146	mem	mem	PROPN
inlawrev-2157	801	147	.	.	PUNCT
inlawrev-2157	801	148	69	69	NUM
inlawrev-2157	801	149	(	(	PUNCT
inlawrev-2157	801	150	1972	1972	NUM
inlawrev-2157	801	151	)	)	PUNCT
inlawrev-2157	801	152	;	;	PUNCT
inlawrev-2157	801	153	frederick	frederick	PROPN
inlawrev-2157	801	154	fisher	fisher	PROPN
inlawrev-2157	801	155	,	,	PUNCT
inlawrev-2157	801	156	56	56	NUM
inlawrev-2157	801	157	t.c	t.c	PROPN
inlawrev-2157	801	158	.	.	PROPN
inlawrev-2157	801	159	1201	1201	NUM
inlawrev-2157	801	160	(	(	PUNCT
inlawrev-2157	801	161	1971	1971	NUM
inlawrev-2157	801	162	)	)	PUNCT
inlawrev-2157	801	163	;	;	PUNCT
inlawrev-2157	801	164	ernest	ernest	PROPN
inlawrev-2157	801	165	griffin	griffin	PROPN
inlawrev-2157	801	166	moore	moore	PROPN
inlawrev-2157	801	167	,	,	PUNCT
inlawrev-2157	801	168	jr	jr	PROPN
inlawrev-2157	801	169	.	.	PROPN
inlawrev-2157	801	170	,	,	PUNCT
inlawrev-2157	801	171	30	30	NUM
inlawrev-2157	801	172	cch	cch	NOUN
inlawrev-2157	801	173	tax	tax	NOUN
inlawrev-2157	801	174	ct	ct	PROPN
inlawrev-2157	801	175	.	.	PUNCT
inlawrev-2157	801	176	mem	mem	PROPN
inlawrev-2157	801	177	.	.	PUNCT
inlawrev-2157	801	178	1347	1347	NUM
inlawrev-2157	801	179	(	(	PUNCT
inlawrev-2157	801	180	1971	1971	NUM
inlawrev-2157	801	181	)	)	PUNCT
inlawrev-2157	801	182	;	;	PUNCT
inlawrev-2157	801	183	dee	dee	PROPN
inlawrev-2157	801	184	l.	l.	PROPN
inlawrev-2157	801	185	fuller	fuller	PROPN
inlawrev-2157	801	186	,	,	PUNCT
inlawrev-2157	801	187	30	30	NUM
inlawrev-2157	801	188	cch	cch	NOUN
inlawrev-2157	801	189	tax	tax	NOUN
inlawrev-2157	801	190	ct	ct	PROPN
inlawrev-2157	801	191	.	.	PUNCT
inlawrev-2157	801	192	mem	mem	PROPN
inlawrev-2157	801	193	.	.	PUNCT
inlawrev-2157	801	194	1116	1116	NUM
inlawrev-2157	801	195	(	(	PUNCT
inlawrev-2157	801	196	1971	1971	NUM
inlawrev-2157	801	197	)	)	PUNCT
inlawrev-2157	801	198	;	;	PUNCT
inlawrev-2157	801	199	irwin	irwin	PROPN
inlawrev-2157	801	200	s.	s.	PROPN
inlawrev-2157	801	201	anderson	anderson	PROPN
inlawrev-2157	801	202	,	,	PUNCT
inlawrev-2157	801	203	54	54	NUM
inlawrev-2157	801	204	t.c	t.c	PROPN
inlawrev-2157	801	205	.	.	PROPN
inlawrev-2157	801	206	1547	1547	NUM
inlawrev-2157	801	207	(	(	PUNCT
inlawrev-2157	801	208	1970	1970	NUM
inlawrev-2157	801	209	)	)	PUNCT
inlawrev-2157	801	210	;	;	PUNCT
inlawrev-2157	801	211	janis	janis	PROPN
inlawrev-2157	801	212	dimants	dimants	PROPN
inlawrev-2157	801	213	,	,	PUNCT
inlawrev-2157	801	214	jr	jr	PROPN
inlawrev-2157	801	215	.	.	PROPN
inlawrev-2157	801	216	,	,	PUNCT
inlawrev-2157	801	217	29	29	NUM
inlawrev-2157	801	218	cch	cch	NOUN
inlawrev-2157	801	219	tax	tax	NOUN
inlawrev-2157	801	220	ct	ct	PROPN
inlawrev-2157	801	221	.	.	PUNCT
inlawrev-2157	801	222	mem	mem	PROPN
inlawrev-2157	801	223	.	.	PUNCT
inlawrev-2157	801	224	1138	1138	NUM
inlawrev-2157	801	225	(	(	PUNCT
inlawrev-2157	801	226	1970	1970	NUM
inlawrev-2157	801	227	)	)	PUNCT
inlawrev-2157	801	228	;	;	PUNCT
inlawrev-2157	801	229	marvin	marvin	PROPN
inlawrev-2157	801	230	flicker	flicker	PROPN
inlawrev-2157	801	231	,	,	PUNCT
inlawrev-2157	801	232	29	29	NUM
inlawrev-2157	801	233	cch	cch	NOUN
inlawrev-2157	801	234	tax	tax	NOUN
inlawrev-2157	801	235	ct	ct	PROPN
inlawrev-2157	801	236	.	.	PUNCT
inlawrev-2157	801	237	mem	mem	PROPN
inlawrev-2157	801	238	.	.	X
inlawrev-2157	801	239	1115	1115	NUM
inlawrev-2157	801	240	(	(	PUNCT
inlawrev-2157	801	241	1970	1970	NUM
inlawrev-2157	801	242	)	)	PUNCT
inlawrev-2157	801	243	;	;	PUNCT
inlawrev-2157	801	244	edward	edward	PROPN
inlawrev-2157	801	245	a.	a.	PROPN
inlawrev-2157	801	246	ballerini	ballerini	PROPN
inlawrev-2157	801	247	,	,	PUNCT
inlawrev-2157	801	248	29	29	NUM
inlawrev-2157	801	249	cch	cch	NOUN
inlawrev-2157	801	250	tax	tax	NOUN
inlawrev-2157	801	251	ct	ct	PROPN
inlawrev-2157	801	252	.	.	PUNCT
inlawrev-2157	801	253	mem	mem	PROPN
inlawrev-2157	801	254	.	.	PUNCT
inlawrev-2157	801	255	1595	1595	NUM
inlawrev-2157	801	256	(	(	PUNCT
inlawrev-2157	801	257	1970	1970	NUM
inlawrev-2157	801	258	)	)	PUNCT
inlawrev-2157	801	259	;	;	PUNCT
inlawrev-2157	801	260	austin	austin	PROPN
inlawrev-2157	801	261	m.	m.	PROPN
inlawrev-2157	801	262	katz	katz	PROPN
inlawrev-2157	801	263	,	,	PUNCT
inlawrev-2157	801	264	29	29	NUM
inlawrev-2157	801	265	cch	cch	NOUN
inlawrev-2157	801	266	tax	tax	NOUN
inlawrev-2157	801	267	ct	ct	PROPN
inlawrev-2157	801	268	.	.	PUNCT
inlawrev-2157	801	269	mem	mem	PROPN
inlawrev-2157	801	270	.	.	X
inlawrev-2157	801	271	511	511	NUM
inlawrev-2157	801	272	(	(	PUNCT
inlawrev-2157	801	273	1970	1970	NUM
inlawrev-2157	801	274	)	)	PUNCT
inlawrev-2157	801	275	;	;	PUNCT
inlawrev-2157	801	276	aloysius	aloysius	PROPN
inlawrev-2157	801	277	j.	j.	PROPN
inlawrev-2157	801	278	proskey	proskey	PROPN
inlawrev-2157	801	279	,	,	PUNCT
inlawrev-2157	801	280	51	51	NUM
inlawrev-2157	801	281	t.c	t.c	PROPN
inlawrev-2157	801	282	.	.	PROPN
inlawrev-2157	801	283	918	918	NUM
inlawrev-2157	801	284	(	(	PUNCT
inlawrev-2157	801	285	1969	1969	NUM
inlawrev-2157	801	286	)	)	PUNCT
inlawrev-2157	801	287	;	;	PUNCT
inlawrev-2157	801	288	oscar	oscar	NOUN
inlawrev-2157	801	289	a.	a.	PROPN
inlawrev-2157	801	290	arnaud	arnaud	PROPN
inlawrev-2157	801	291	,	,	PUNCT
inlawrev-2157	801	292	27	27	NUM
inlawrev-2157	801	293	cch	cch	NOUN
inlawrev-2157	801	294	tax	tax	NOUN
inlawrev-2157	801	295	ct	ct	PROPN
inlawrev-2157	801	296	.	.	PUNCT
inlawrev-2157	801	297	mem	mem	PROPN
inlawrev-2157	801	298	.	.	PUNCT
inlawrev-2157	801	299	1541	1541	NUM
inlawrev-2157	801	300	(	(	PUNCT
inlawrev-2157	801	301	1968	1968	NUM
inlawrev-2157	801	302	)	)	PUNCT
inlawrev-2157	801	303	;	;	PUNCT
inlawrev-2157	801	304	ethel	ethel	PROPN
inlawrev-2157	801	305	m.	m.	PROPN
inlawrev-2157	801	306	bonn	bonn	PROPN
inlawrev-2157	801	307	,	,	PUNCT
inlawrev-2157	801	308	34	34	NUM
inlawrev-2157	801	309	t.c	t.c	PROPN
inlawrev-2157	801	310	.	.	PROPN
inlawrev-2157	801	311	64	64	NUM
inlawrev-2157	801	312	(	(	PUNCT
inlawrev-2157	801	313	1960	1960	NUM
inlawrev-2157	801	314	)	)	PUNCT
inlawrev-2157	801	315	.	.	PUNCT
inlawrev-2157	802	1	in	in	ADP
inlawrev-2157	802	2	addition	addition	NOUN
inlawrev-2157	802	3	,	,	PUNCT
inlawrev-2157	802	4	one	one	NUM
inlawrev-2157	802	5	physician	physician	NOUN
inlawrev-2157	802	6	twice	twice	ADV
inlawrev-2157	802	7	litigated	litigate	VERB
inlawrev-2157	802	8	the	the	DET
inlawrev-2157	802	9	tax	tax	NOUN
inlawrev-2157	802	10	status	status	NOUN
inlawrev-2157	802	11	of	of	ADP
inlawrev-2157	802	12	his	his	PRON
inlawrev-2157	802	13	residency	residency	NOUN
inlawrev-2157	802	14	stipend	stipend	NOUN
inlawrev-2157	802	15	,	,	PUNCT
inlawrev-2157	802	16	the	the	DET
inlawrev-2157	802	17	amounts	amount	NOUN
inlawrev-2157	802	18	at	at	ADP
inlawrev-2157	802	19	issue	issue	NOUN
inlawrev-2157	802	20	being	be	AUX
inlawrev-2157	802	21	received	receive	VERB
inlawrev-2157	802	22	during	during	ADP
inlawrev-2157	802	23	different	different	ADJ
inlawrev-2157	802	24	years	year	NOUN
inlawrev-2157	802	25	,	,	PUNCT
inlawrev-2157	802	26	and	and	CCONJ
inlawrev-2157	802	27	lost	lose	VERB
inlawrev-2157	802	28	both	both	DET
inlawrev-2157	802	29	times	time	NOUN
inlawrev-2157	802	30	.	.	PUNCT
inlawrev-2157	803	1	emerson	emerson	PROPN
inlawrev-2157	803	2	emory	emory	PROPN
inlawrev-2157	803	3	,	,	PUNCT
inlawrev-2157	803	4	32	32	NUM
inlawrev-2157	803	5	cch	cch	NOUN
inlawrev-2157	803	6	tax	tax	NOUN
inlawrev-2157	803	7	ct	ct	PROPN
inlawrev-2157	803	8	.	.	PUNCT
inlawrev-2157	803	9	mem	mem	PROPN
inlawrev-2157	803	10	.	.	X
inlawrev-2157	803	11	245	245	NUM
inlawrev-2157	803	12	(	(	PUNCT
inlawrev-2157	803	13	1973	1973	NUM
inlawrev-2157	803	14	)	)	PUNCT
inlawrev-2157	803	15	;	;	PUNCT
inlawrev-2157	803	16	30	30	NUM
inlawrev-2157	803	17	cch	cch	NOUN
inlawrev-2157	803	18	tax	tax	NOUN
inlawrev-2157	803	19	ct	ct	PROPN
inlawrev-2157	803	20	.	.	PUNCT
inlawrev-2157	803	21	mem	mem	PROPN
inlawrev-2157	803	22	.	.	PUNCT
inlawrev-2157	804	1	785	785	NUM
inlawrev-2157	804	2	(	(	PUNCT
inlawrev-2157	804	3	1971	1971	NUM
inlawrev-2157	804	4	)	)	PUNCT
inlawrev-2157	804	5	.	.	PUNCT
inlawrev-2157	805	1	in	in	ADP
inlawrev-2157	805	2	addition	addition	NOUN
inlawrev-2157	805	3	to	to	ADP
inlawrev-2157	805	4	this	this	DET
inlawrev-2157	805	5	multitude	multitude	NOUN
inlawrev-2157	805	6	of	of	ADP
inlawrev-2157	805	7	cases	case	NOUN
inlawrev-2157	805	8	,	,	PUNCT
inlawrev-2157	805	9	several	several	ADJ
inlawrev-2157	805	10	revenue	revenue	NOUN
inlawrev-2157	805	11	rulings	ruling	NOUN
inlawrev-2157	805	12	also	also	ADV
inlawrev-2157	805	13	reach	reach	VERB
inlawrev-2157	805	14	the	the	DET
inlawrev-2157	805	15	same	same	ADJ
inlawrev-2157	805	16	conclusion	conclusion	NOUN
inlawrev-2157	805	17	.	.	PUNCT
inlawrev-2157	806	1	rev	rev	PROPN
inlawrev-2157	806	2	.	.	PUNCT
inlawrev-2157	807	1	rul	rul	NOUN
inlawrev-2157	807	2	.	.	PUNCT
inlawrev-2157	808	1	71	71	NUM
inlawrev-2157	808	2	-	-	SYM
inlawrev-2157	808	3	346	346	NUM
inlawrev-2157	808	4	,	,	PUNCT
inlawrev-2157	808	5	1971	1971	NUM
inlawrev-2157	808	6	-	-	SYM
inlawrev-2157	808	7	2	2	NUM
inlawrev-2157	808	8	cum	cum	NOUN
inlawrev-2157	808	9	.	.	PUNCT
inlawrev-2157	809	1	bull	bull	NOUN
inlawrev-2157	809	2	.	.	PUNCT
inlawrev-2157	810	1	99	99	NUM
inlawrev-2157	810	2	;	;	PUNCT
inlawrev-2157	810	3	rev	rev	X
inlawrev-2157	810	4	.	.	PROPN
inlawrev-2157	810	5	rul	rul	PROPN
inlawrev-2157	810	6	.	.	PUNCT
inlawrev-2157	811	1	68520	68520	NUM
inlawrev-2157	811	2	,	,	PUNCT
inlawrev-2157	811	3	1968	1968	NUM
inlawrev-2157	811	4	-	-	SYM
inlawrev-2157	811	5	2	2	NUM
inlawrev-2157	811	6	cum	cum	NOUN
inlawrev-2157	811	7	.	.	PUNCT
inlawrev-2157	812	1	bull	bull	NOUN
inlawrev-2157	812	2	.	.	PUNCT
inlawrev-2157	813	1	58	58	NUM
inlawrev-2157	813	2	;	;	PUNCT
inlawrev-2157	813	3	rev	rev	PROPN
inlawrev-2157	813	4	.	.	PROPN
inlawrev-2157	813	5	rul	rul	PROPN
inlawrev-2157	813	6	.	.	PUNCT
inlawrev-2157	814	1	57	57	NUM
inlawrev-2157	814	2	-	-	SYM
inlawrev-2157	814	3	386	386	NUM
inlawrev-2157	814	4	,	,	PUNCT
inlawrev-2157	814	5	1957	1957	NUM
inlawrev-2157	814	6	-	-	SYM
inlawrev-2157	814	7	2	2	NUM
inlawrev-2157	814	8	cum	cum	NOUN
inlawrev-2157	814	9	.	.	PUNCT
inlawrev-2157	815	1	bull	bull	NOUN
inlawrev-2157	815	2	.	.	PUNCT
inlawrev-2157	816	1	107	107	NUM
inlawrev-2157	816	2	.	.	PUNCT
inlawrev-2157	817	1	,	,	PUNCT
inlawrev-2157	817	2	31	31	NUM
inlawrev-2157	817	3	leathers	leather	NOUN
inlawrev-2157	817	4	v.	v.	ADP
inlawrev-2157	817	5	united	united	PROPN
inlawrev-2157	817	6	states	states	PROPN
inlawrev-2157	817	7	,	,	PUNCT
inlawrev-2157	817	8	471	471	NUM
inlawrev-2157	817	9	f.2d	f.2d	ADP
inlawrev-2157	817	10	856	856	NUM
inlawrev-2157	817	11	(	(	PUNCT
inlawrev-2157	817	12	8th	8th	ADJ
inlawrev-2157	817	13	cir	cir	NOUN
inlawrev-2157	817	14	.	.	PROPN
inlawrev-2157	817	15	1972	1972	NUM
inlawrev-2157	817	16	)	)	PUNCT
inlawrev-2157	817	17	,	,	PUNCT
inlawrev-2157	817	18	aff'g	aff'g	VERB
inlawrev-2157	817	19	71	71	NUM
inlawrev-2157	817	20	-	-	SYM
inlawrev-2157	817	21	2	2	NUM
inlawrev-2157	817	22	u.s	u.s	PROPN
inlawrev-2157	817	23	.	.	PROPN
inlawrev-2157	817	24	tax	tax	PROPN
inlawrev-2157	817	25	cas	cas	PROPN
inlawrev-2157	817	26	.	.	PUNCT
inlawrev-2157	818	1	if	if	SCONJ
inlawrev-2157	818	2	9573	9573	NUM
inlawrev-2157	818	3	(	(	PUNCT
inlawrev-2157	818	4	e.d	e.d	PROPN
inlawrev-2157	818	5	.	.	PROPN
inlawrev-2157	818	6	ark	ark	PROPN
inlawrev-2157	818	7	.	.	PROPN
inlawrev-2157	818	8	1971	1971	NUM
inlawrev-2157	818	9	)	)	PUNCT
inlawrev-2157	818	10	;	;	PUNCT
inlawrev-2157	818	11	pappas	pappas	PROPN
inlawrev-2157	818	12	v.	v.	ADP
inlawrev-2157	818	13	united	united	PROPN
inlawrev-2157	818	14	states	states	PROPN
inlawrev-2157	818	15	,	,	PUNCT
inlawrev-2157	818	16	67	67	NUM
inlawrev-2157	818	17	-	-	SYM
inlawrev-2157	818	18	1	1	NUM
inlawrev-2157	818	19	u.s	u.s	PROPN
inlawrev-2157	818	20	.	.	PROPN
inlawrev-2157	818	21	782	782	NUM
inlawrev-2157	818	22	indiana	indiana	PROPN
inlawrev-2157	818	23	law	law	PROPN
inlawrev-2157	818	24	review	review	NOUN
inlawrev-2157	818	25	[	[	X
inlawrev-2157	818	26	vol	vol	NOUN
inlawrev-2157	818	27	.	.	PUNCT
inlawrev-2157	819	1	8:749	8:749	NUM
inlawrev-2157	819	2	medical	medical	ADJ
inlawrev-2157	819	3	residencies	residency	NOUN
inlawrev-2157	819	4	are	be	AUX
inlawrev-2157	819	5	the	the	DET
inlawrev-2157	819	6	epitome	epitome	NOUN
inlawrev-2157	819	7	of	of	ADP
inlawrev-2157	819	8	"	"	PUNCT
inlawrev-2157	819	9	learning	learn	VERB
inlawrev-2157	819	10	by	by	ADP
inlawrev-2157	819	11	doing	do	VERB
inlawrev-2157	819	12	"	"	PUNCT
inlawrev-2157	819	13	educational	educational	ADJ
inlawrev-2157	819	14	training	training	NOUN
inlawrev-2157	819	15	.	.	PUNCT
inlawrev-2157	820	1	residents	resident	NOUN
inlawrev-2157	820	2	receive	receive	VERB
inlawrev-2157	820	3	training	training	NOUN
inlawrev-2157	820	4	while	while	SCONJ
inlawrev-2157	820	5	associated	associate	VERB
inlawrev-2157	820	6	with	with	ADP
inlawrev-2157	820	7	,	,	PUNCT
inlawrev-2157	820	8	and	and	CCONJ
inlawrev-2157	820	9	performing	perform	VERB
inlawrev-2157	820	10	services	service	NOUN
inlawrev-2157	820	11	for	for	ADP
inlawrev-2157	820	12	,	,	PUNCT
inlawrev-2157	820	13	one	one	NUM
inlawrev-2157	820	14	or	or	CCONJ
inlawrev-2157	820	15	more	more	ADJ
inlawrev-2157	820	16	hospitals	hospital	NOUN
inlawrev-2157	820	17	.	.	PUNCT
inlawrev-2157	821	1	132	132	NUM
inlawrev-2157	821	2	many	many	ADJ
inlawrev-2157	821	3	programs	program	NOUN
inlawrev-2157	821	4	involve	involve	VERB
inlawrev-2157	821	5	rotation	rotation	NOUN
inlawrev-2157	821	6	among	among	ADP
inlawrev-2157	821	7	several	several	ADJ
inlawrev-2157	821	8	hospitals	hospital	NOUN
inlawrev-2157	821	9	in	in	ADP
inlawrev-2157	821	10	order	order	NOUN
inlawrev-2157	821	11	to	to	PART
inlawrev-2157	821	12	provide	provide	VERB
inlawrev-2157	821	13	experience	experience	NOUN
inlawrev-2157	821	14	in	in	ADP
inlawrev-2157	821	15	treating	treat	VERB
inlawrev-2157	821	16	a	a	DET
inlawrev-2157	821	17	varied	varied	ADJ
inlawrev-2157	821	18	patient	patient	ADJ
inlawrev-2157	821	19	population	population	NOUN
inlawrev-2157	821	20	and	and	CCONJ
inlawrev-2157	821	21	a	a	DET
inlawrev-2157	821	22	broad	broad	ADJ
inlawrev-2157	821	23	spectrum	spectrum	NOUN
inlawrev-2157	821	24	of	of	ADP
inlawrev-2157	821	25	medical	medical	ADJ
inlawrev-2157	821	26	problems	problem	NOUN
inlawrev-2157	821	27	.	.	PUNCT
inlawrev-2157	822	1	133	133	NUM
inlawrev-2157	822	2	the	the	DET
inlawrev-2157	822	3	resident	resident	NOUN
inlawrev-2157	822	4	is	be	AUX
inlawrev-2157	822	5	considered	consider	VERB
inlawrev-2157	822	6	to	to	PART
inlawrev-2157	822	7	be	be	AUX
inlawrev-2157	822	8	his	his	PRON
inlawrev-2157	822	9	patients	patient	NOUN
inlawrev-2157	822	10	'	'	PART
inlawrev-2157	822	11	primary	primary	ADJ
inlawrev-2157	822	12	physician	physician	NOUN
inlawrev-2157	822	13	and	and	CCONJ
inlawrev-2157	822	14	is	be	AUX
inlawrev-2157	822	15	responsible	responsible	ADJ
inlawrev-2157	822	16	for	for	ADP
inlawrev-2157	822	17	taking	take	VERB
inlawrev-2157	822	18	admitting	admit	VERB
inlawrev-2157	822	19	histories	history	NOUN
inlawrev-2157	822	20	,	,	PUNCT
inlawrev-2157	822	21	giving	give	VERB
inlawrev-2157	822	22	physical	physical	ADJ
inlawrev-2157	822	23	examinations	examination	NOUN
inlawrev-2157	822	24	,	,	PUNCT
inlawrev-2157	822	25	ordering	order	VERB
inlawrev-2157	822	26	lab	lab	NOUN
inlawrev-2157	822	27	work	work	NOUN
inlawrev-2157	822	28	,	,	PUNCT
inlawrev-2157	822	29	and	and	CCONJ
inlawrev-2157	822	30	providing	provide	VERB
inlawrev-2157	822	31	emergency	emergency	NOUN
inlawrev-2157	822	32	and	and	CCONJ
inlawrev-2157	822	33	continuing	continue	VERB
inlawrev-2157	822	34	care	care	NOUN
inlawrev-2157	822	35	.	.	PUNCT
inlawrev-2157	823	1	a	a	DET
inlawrev-2157	823	2	senior	senior	ADJ
inlawrev-2157	823	3	resident	resident	NOUN
inlawrev-2157	823	4	has	have	VERB
inlawrev-2157	823	5	direct	direct	ADJ
inlawrev-2157	823	6	responsibility	responsibility	NOUN
inlawrev-2157	823	7	for	for	ADP
inlawrev-2157	823	8	patient	patient	ADJ
inlawrev-2157	823	9	care	care	NOUN
inlawrev-2157	823	10	,	,	PUNCT
inlawrev-2157	823	11	supervises	supervise	VERB
inlawrev-2157	823	12	the	the	DET
inlawrev-2157	823	13	activities	activity	NOUN
inlawrev-2157	823	14	of	of	ADP
inlawrev-2157	823	15	junior	junior	ADJ
inlawrev-2157	823	16	residents	resident	NOUN
inlawrev-2157	823	17	,	,	PUNCT
inlawrev-2157	823	18	and	and	CCONJ
inlawrev-2157	823	19	participates	participate	VERB
inlawrev-2157	823	20	in	in	ADP
inlawrev-2157	823	21	teaching	teach	VERB
inlawrev-2157	823	22	courses	course	NOUN
inlawrev-2157	823	23	to	to	ADP
inlawrev-2157	823	24	medical	medical	ADJ
inlawrev-2157	823	25	students	student	NOUN
inlawrev-2157	823	26	.	.	PUNCT
inlawrev-2157	824	1	increasing	increase	VERB
inlawrev-2157	824	2	responsibilities	responsibility	NOUN
inlawrev-2157	824	3	and	and	CCONJ
inlawrev-2157	824	4	opportunities	opportunity	NOUN
inlawrev-2157	824	5	are	be	AUX
inlawrev-2157	824	6	given	give	VERB
inlawrev-2157	824	7	as	as	ADP
inlawrev-2157	824	8	a	a	DET
inlawrev-2157	824	9	resident	resident	NOUN
inlawrev-2157	824	10	's	's	PART
inlawrev-2157	824	11	experience	experience	NOUN
inlawrev-2157	824	12	increases	increase	NOUN
inlawrev-2157	824	13	.	.	PUNCT
inlawrev-2157	825	1	the	the	DET
inlawrev-2157	825	2	ultimate	ultimate	ADJ
inlawrev-2157	825	3	responsibility	responsibility	NOUN
inlawrev-2157	825	4	for	for	ADP
inlawrev-2157	825	5	patients	patient	NOUN
inlawrev-2157	825	6	'	'	PART
inlawrev-2157	825	7	treatment	treatment	NOUN
inlawrev-2157	825	8	and	and	CCONJ
inlawrev-2157	825	9	supervision	supervision	NOUN
inlawrev-2157	825	10	of	of	ADP
inlawrev-2157	825	11	the	the	DET
inlawrev-2157	825	12	residents	resident	NOUN
inlawrev-2157	825	13	,	,	PUNCT
inlawrev-2157	825	14	however	however	ADV
inlawrev-2157	825	15	,	,	PUNCT
inlawrev-2157	825	16	rests	rest	VERB
inlawrev-2157	825	17	with	with	ADP
inlawrev-2157	825	18	the	the	DET
inlawrev-2157	825	19	permanent	permanent	ADJ
inlawrev-2157	825	20	hospital	hospital	NOUN
inlawrev-2157	825	21	staff	staff	NOUN
inlawrev-2157	825	22	.	.	PUNCT
inlawrev-2157	826	1	residency	residency	NOUN
inlawrev-2157	826	2	programs	program	NOUN
inlawrev-2157	826	3	place	place	VERB
inlawrev-2157	826	4	heavy	heavy	ADJ
inlawrev-2157	826	5	emphasis	emphasis	NOUN
inlawrev-2157	826	6	on	on	ADP
inlawrev-2157	826	7	clinical	clinical	ADJ
inlawrev-2157	826	8	work	work	NOUN
inlawrev-2157	826	9	through	through	ADP
inlawrev-2157	826	10	ward	ward	NOUN
inlawrev-2157	826	11	rounds	round	NOUN
inlawrev-2157	826	12	,	,	PUNCT
inlawrev-2157	826	13	formal	formal	ADJ
inlawrev-2157	826	14	classes	class	NOUN
inlawrev-2157	826	15	and	and	CCONJ
inlawrev-2157	826	16	seminars	seminar	NOUN
inlawrev-2157	826	17	,	,	PUNCT
inlawrev-2157	826	18	and	and	CCONJ
inlawrev-2157	826	19	informal	informal	ADJ
inlawrev-2157	826	20	discussions	discussion	NOUN
inlawrev-2157	826	21	with	with	ADP
inlawrev-2157	826	22	the	the	DET
inlawrev-2157	826	23	staff	staff	NOUN
inlawrev-2157	826	24	physicians	physician	NOUN
inlawrev-2157	826	25	.	.	PUNCT
inlawrev-2157	827	1	nonetheless	nonetheless	ADV
inlawrev-2157	827	2	,	,	PUNCT
inlawrev-2157	827	3	patient	patient	ADJ
inlawrev-2157	827	4	responsibility	responsibility	NOUN
inlawrev-2157	827	5	is	be	AUX
inlawrev-2157	827	6	considered	consider	VERB
inlawrev-2157	827	7	the	the	DET
inlawrev-2157	827	8	only	only	ADJ
inlawrev-2157	827	9	training	training	NOUN
inlawrev-2157	827	10	which	which	PRON
inlawrev-2157	827	11	will	will	AUX
inlawrev-2157	827	12	fully	fully	ADV
inlawrev-2157	827	13	develop	develop	VERB
inlawrev-2157	827	14	a	a	DET
inlawrev-2157	827	15	resident	resident	NOUN
inlawrev-2157	827	16	's	's	PART
inlawrev-2157	827	17	medical	medical	ADJ
inlawrev-2157	827	18	knowledge	knowledge	NOUN
inlawrev-2157	827	19	,	,	PUNCT
inlawrev-2157	827	20	skills	skill	NOUN
inlawrev-2157	827	21	,	,	PUNCT
inlawrev-2157	827	22	and	and	CCONJ
inlawrev-2157	827	23	judgment	judgment	NOUN
inlawrev-2157	827	24	.	.	PUNCT
inlawrev-2157	828	1	each	each	DET
inlawrev-2157	828	2	medical	medical	ADJ
inlawrev-2157	828	3	specialty	specialty	PROPN
inlawrev-2157	828	4	department	department	PROPN
inlawrev-2157	828	5	determines	determine	VERB
inlawrev-2157	828	6	the	the	DET
inlawrev-2157	828	7	number	number	NOUN
inlawrev-2157	828	8	of	of	ADP
inlawrev-2157	828	9	residencies	residency	NOUN
inlawrev-2157	828	10	it	it	PRON
inlawrev-2157	828	11	will	will	AUX
inlawrev-2157	828	12	offer	offer	VERB
inlawrev-2157	828	13	.	.	PUNCT
inlawrev-2157	829	1	this	this	DET
inlawrev-2157	829	2	determination	determination	NOUN
inlawrev-2157	829	3	is	be	AUX
inlawrev-2157	829	4	based	base	VERB
inlawrev-2157	829	5	upon	upon	SCONJ
inlawrev-2157	829	6	the	the	DET
inlawrev-2157	829	7	facilities	facility	NOUN
inlawrev-2157	829	8	and	and	CCONJ
inlawrev-2157	829	9	staff	staff	NOUN
inlawrev-2157	829	10	available	available	ADJ
inlawrev-2157	829	11	to	to	PART
inlawrev-2157	829	12	implement	implement	VERB
inlawrev-2157	829	13	the	the	DET
inlawrev-2157	829	14	training	training	NOUN
inlawrev-2157	829	15	,	,	PUNCT
inlawrev-2157	829	16	the	the	DET
inlawrev-2157	829	17	number	number	NOUN
inlawrev-2157	829	18	of	of	ADP
inlawrev-2157	829	19	hospital	hospital	NOUN
inlawrev-2157	829	20	beds	bed	NOUN
inlawrev-2157	829	21	,	,	PUNCT
inlawrev-2157	829	22	the	the	DET
inlawrev-2157	829	23	need	need	NOUN
inlawrev-2157	829	24	for	for	ADP
inlawrev-2157	829	25	personnel	personnel	NOUN
inlawrev-2157	829	26	,	,	PUNCT
inlawrev-2157	829	27	and	and	CCONJ
inlawrev-2157	829	28	the	the	DET
inlawrev-2157	829	29	money	money	NOUN
inlawrev-2157	829	30	available	available	ADJ
inlawrev-2157	829	31	for	for	ADP
inlawrev-2157	829	32	stipends	stipend	NOUN
inlawrev-2157	829	33	.	.	PUNCT
inlawrev-2157	830	1	134	134	NUM
inlawrev-2157	830	2	these	these	DET
inlawrev-2157	830	3	stipends	stipend	NOUN
inlawrev-2157	830	4	,	,	PUNCT
inlawrev-2157	830	5	which	which	PRON
inlawrev-2157	830	6	provide	provide	VERB
inlawrev-2157	830	7	$	$	SYM
inlawrev-2157	830	8	10,500	10,500	NUM
inlawrev-2157	830	9	to	to	PART
inlawrev-2157	830	10	$	$	SYM
inlawrev-2157	830	11	15,000	15,000	NUM
inlawrev-2157	830	12	,	,	PUNCT
inlawrev-2157	830	13	are	be	AUX
inlawrev-2157	830	14	paid	pay	VERB
inlawrev-2157	830	15	by	by	ADP
inlawrev-2157	830	16	the	the	DET
inlawrev-2157	830	17	hospital	hospital	NOUN
inlawrev-2157	830	18	with	with	ADP
inlawrev-2157	830	19	which	which	PRON
inlawrev-2157	830	20	the	the	DET
inlawrev-2157	830	21	resident	resident	NOUN
inlawrev-2157	830	22	is	be	AUX
inlawrev-2157	830	23	assotax	assotax	NOUN
inlawrev-2157	830	24	cas	cas	PROPN
inlawrev-2157	830	25	.	.	PUNCT
inlawrev-2157	831	1	if	if	SCONJ
inlawrev-2157	831	2	9386	9386	NUM
inlawrev-2157	831	3	(	(	PUNCT
inlawrev-2157	831	4	e.d	e.d	PROPN
inlawrev-2157	831	5	.	.	PROPN
inlawrev-2157	831	6	ark	ark	PROPN
inlawrev-2157	831	7	.	.	PROPN
inlawrev-2157	831	8	1967	1967	NUM
inlawrev-2157	831	9	)	)	PUNCT
inlawrev-2157	831	10	;	;	PUNCT
inlawrev-2157	831	11	wrobleski	wrobleski	PROPN
inlawrev-2157	831	12	v.	v.	PROPN
inlawrev-2157	831	13	bingler	bingler	PROPN
inlawrev-2157	831	14	,	,	PUNCT
inlawrev-2157	831	15	161	161	NUM
inlawrev-2157	831	16	f.	f.	PROPN
inlawrev-2157	831	17	supp	supp	PROPN
inlawrev-2157	831	18	.	.	PUNCT
inlawrev-2157	832	1	901	901	NUM
inlawrev-2157	832	2	(	(	PUNCT
inlawrev-2157	832	3	w.d	w.d	PROPN
inlawrev-2157	832	4	.	.	PROPN
inlawrev-2157	832	5	pa	pa	PROPN
inlawrev-2157	832	6	.	.	PROPN
inlawrev-2157	832	7	1958	1958	NUM
inlawrev-2157	832	8	)	)	PUNCT
inlawrev-2157	832	9	;	;	PUNCT
inlawrev-2157	832	10	george	george	PROPN
inlawrev-2157	832	11	l.	l.	PROPN
inlawrev-2157	832	12	bailey	bailey	PROPN
inlawrev-2157	832	13	,	,	PUNCT
inlawrev-2157	832	14	60	60	NUM
inlawrev-2157	832	15	t.c	t.c	PROPN
inlawrev-2157	832	16	.	.	PROPN
inlawrev-2157	832	17	447	447	NUM
inlawrev-2157	832	18	(	(	PUNCT
inlawrev-2157	832	19	1973	1973	NUM
inlawrev-2157	832	20	)	)	PUNCT
inlawrev-2157	832	21	;	;	PUNCT
inlawrev-2157	832	22	frederick	frederick	PROPN
inlawrev-2157	832	23	a.	a.	PROPN
inlawrev-2157	832	24	bieberdorf	bieberdorf	PROPN
inlawrev-2157	832	25	,	,	PUNCT
inlawrev-2157	832	26	60	60	NUM
inlawrev-2157	832	27	t.c	t.c	PROPN
inlawrev-2157	832	28	.	.	PROPN
inlawrev-2157	832	29	114	114	NUM
inlawrev-2157	832	30	(	(	PUNCT
inlawrev-2157	832	31	1973	1973	NUM
inlawrev-2157	832	32	)	)	PUNCT
inlawrev-2157	832	33	.	.	PUNCT
inlawrev-2157	833	1	132the	132the	DET
inlawrev-2157	833	2	typical	typical	ADJ
inlawrev-2157	833	3	program	program	NOUN
inlawrev-2157	833	4	outlined	outline	VERB
inlawrev-2157	833	5	here	here	ADV
inlawrev-2157	833	6	is	be	AUX
inlawrev-2157	833	7	based	base	VERB
inlawrev-2157	833	8	on	on	ADP
inlawrev-2157	833	9	the	the	DET
inlawrev-2157	833	10	program	program	NOUN
inlawrev-2157	833	11	offered	offer	VERB
inlawrev-2157	833	12	by	by	ADP
inlawrev-2157	833	13	the	the	DET
inlawrev-2157	833	14	indiana	indiana	PROPN
inlawrev-2157	833	15	university	university	PROPN
inlawrev-2157	833	16	hospitals	hospital	NOUN
inlawrev-2157	833	17	,	,	PUNCT
inlawrev-2157	833	18	indianapolis	indianapolis	PROPN
inlawrev-2157	833	19	,	,	PUNCT
inlawrev-2157	833	20	indiana	indiana	PROPN
inlawrev-2157	833	21	.	.	PUNCT
inlawrev-2157	834	1	indiana	indiana	PROPN
inlawrev-2157	834	2	university	university	PROPN
inlawrev-2157	834	3	,	,	PUNCT
inlawrev-2157	834	4	school	school	NOUN
inlawrev-2157	834	5	of	of	ADP
inlawrev-2157	834	6	medicine	medicine	NOUN
inlawrev-2157	834	7	,	,	PUNCT
inlawrev-2157	834	8	internship	internship	NOUN
inlawrev-2157	834	9	and	and	CCONJ
inlawrev-2157	834	10	residency	residency	NOUN
inlawrev-2157	834	11	programs	program	NOUN
inlawrev-2157	834	12	.	.	PUNCT
inlawrev-2157	835	1	descriptions	description	NOUN
inlawrev-2157	835	2	of	of	ADP
inlawrev-2157	835	3	the	the	DET
inlawrev-2157	835	4	typical	typical	ADJ
inlawrev-2157	835	5	fact	fact	NOUN
inlawrev-2157	835	6	situation	situation	NOUN
inlawrev-2157	835	7	also	also	ADV
inlawrev-2157	835	8	are	be	AUX
inlawrev-2157	835	9	found	find	VERB
inlawrev-2157	835	10	in	in	ADP
inlawrev-2157	835	11	the	the	DET
inlawrev-2157	835	12	following	following	ADJ
inlawrev-2157	835	13	cases	case	NOUN
inlawrev-2157	835	14	:	:	PUNCT
inlawrev-2157	835	15	woddail	woddail	NOUN
inlawrev-2157	835	16	v.	v.	ADP
inlawrev-2157	835	17	commissioner	commissioner	NOUN
inlawrev-2157	835	18	,	,	PUNCT
inlawrev-2157	835	19	321	321	NUM
inlawrev-2157	835	20	f.2d	f.2d	NOUN
inlawrev-2157	835	21	721	721	NUM
inlawrev-2157	835	22	(	(	PUNCT
inlawrev-2157	835	23	10th	10th	ADJ
inlawrev-2157	835	24	cir	cir	NOUN
inlawrev-2157	835	25	.	.	PROPN
inlawrev-2157	835	26	1963	1963	NUM
inlawrev-2157	835	27	)	)	PUNCT
inlawrev-2157	835	28	;	;	PUNCT
inlawrev-2157	835	29	aloysius	aloysius	PROPN
inlawrev-2157	835	30	j.	j.	PROPN
inlawrev-2157	835	31	proskey	proskey	PROPN
inlawrev-2157	835	32	,	,	PUNCT
inlawrev-2157	835	33	51	51	NUM
inlawrev-2157	835	34	t.c	t.c	PROPN
inlawrev-2157	835	35	.	.	PROPN
inlawrev-2157	835	36	918	918	NUM
inlawrev-2157	835	37	(	(	PUNCT
inlawrev-2157	835	38	1969	1969	NUM
inlawrev-2157	835	39	)	)	PUNCT
inlawrev-2157	835	40	;	;	PUNCT
inlawrev-2157	835	41	ethel	ethel	PROPN
inlawrev-2157	835	42	m.	m.	PROPN
inlawrev-2157	835	43	bonn	bonn	PROPN
inlawrev-2157	835	44	,	,	PUNCT
inlawrev-2157	835	45	34	34	NUM
inlawrev-2157	835	46	t.c	t.c	PROPN
inlawrev-2157	835	47	.	.	PROPN
inlawrev-2157	835	48	64	64	NUM
inlawrev-2157	835	49	(	(	PUNCT
inlawrev-2157	835	50	1960	1960	NUM
inlawrev-2157	835	51	)	)	PUNCT
inlawrev-2157	835	52	.	.	PUNCT
inlawrev-2157	836	1	interns	intern	NOUN
inlawrev-2157	836	2	and	and	CCONJ
inlawrev-2157	836	3	residents	resident	NOUN
inlawrev-2157	836	4	are	be	AUX
inlawrev-2157	836	5	not	not	PART
inlawrev-2157	836	6	considered	consider	VERB
inlawrev-2157	836	7	to	to	PART
inlawrev-2157	836	8	be	be	AUX
inlawrev-2157	836	9	degree	degree	NOUN
inlawrev-2157	836	10	candidates	candidate	NOUN
inlawrev-2157	836	11	.	.	PUNCT
inlawrev-2157	837	1	tobin	tobin	PROPN
inlawrev-2157	837	2	v.	v.	PROPN
inlawrev-2157	837	3	united	united	PROPN
inlawrev-2157	837	4	states	states	PROPN
inlawrev-2157	837	5	,	,	PUNCT
inlawrev-2157	837	6	323	323	NUM
inlawrev-2157	837	7	f.	f.	PROPN
inlawrev-2157	837	8	supp	supp	PROPN
inlawrev-2157	837	9	.	.	PUNCT
inlawrev-2157	838	1	239	239	NUM
inlawrev-2157	838	2	,	,	PUNCT
inlawrev-2157	838	3	241	241	NUM
inlawrev-2157	838	4	(	(	PUNCT
inlawrev-2157	838	5	s.d	s.d	PROPN
inlawrev-2157	838	6	.	.	PUNCT
inlawrev-2157	838	7	tex	tex	PROPN
inlawrev-2157	838	8	.	.	PROPN
inlawrev-2157	838	9	1971	1971	NUM
inlawrev-2157	838	10	)	)	PUNCT
inlawrev-2157	838	11	;	;	PUNCT
inlawrev-2157	838	12	wertzberger	wertzberger	PROPN
inlawrev-2157	838	13	v.	v.	PROPN
inlawrev-2157	838	14	united	united	PROPN
inlawrev-2157	838	15	states	states	PROPN
inlawrev-2157	838	16	,	,	PUNCT
inlawrev-2157	838	17	315	315	NUM
inlawrev-2157	838	18	f.	f.	PROPN
inlawrev-2157	838	19	supp	supp	PROPN
inlawrev-2157	838	20	.	.	PUNCT
inlawrev-2157	839	1	34	34	NUM
inlawrev-2157	839	2	,	,	PUNCT
inlawrev-2157	839	3	35	35	NUM
inlawrev-2157	839	4	(	(	PUNCT
inlawrev-2157	839	5	w.d	w.d	PROPN
inlawrev-2157	839	6	.	.	PROPN
inlawrev-2157	839	7	mo	mo	PROPN
inlawrev-2157	839	8	.	.	PROPN
inlawrev-2157	839	9	1970	1970	NUM
inlawrev-2157	839	10	)	)	PUNCT
inlawrev-2157	839	11	;	;	PUNCT
inlawrev-2157	839	12	wrobleski	wrobleski	PROPN
inlawrev-2157	839	13	v.	v.	PROPN
inlawrev-2157	839	14	bingler	bingler	PROPN
inlawrev-2157	839	15	,	,	PUNCT
inlawrev-2157	839	16	161	161	NUM
inlawrev-2157	839	17	f.	f.	PROPN
inlawrev-2157	839	18	supp	supp	PROPN
inlawrev-2157	839	19	.	.	PUNCT
inlawrev-2157	840	1	901	901	NUM
inlawrev-2157	840	2	,	,	PUNCT
inlawrev-2157	840	3	903	903	NUM
inlawrev-2157	840	4	(	(	PUNCT
inlawrev-2157	840	5	w.d	w.d	PROPN
inlawrev-2157	840	6	.	.	PROPN
inlawrev-2157	840	7	pa	pa	PROPN
inlawrev-2157	840	8	.	.	PROPN
inlawrev-2157	840	9	1958	1958	NUM
inlawrev-2157	840	10	)	)	PUNCT
inlawrev-2157	840	11	;	;	PUNCT
inlawrev-2157	840	12	rev	rev	PROPN
inlawrev-2157	840	13	.	.	PROPN
inlawrev-2157	841	1	rul	rul	PROPN
inlawrev-2157	841	2	.	.	PUNCT
inlawrev-2157	842	1	72	72	NUM
inlawrev-2157	842	2	-	-	SYM
inlawrev-2157	842	3	70	70	NUM
inlawrev-2157	842	4	,	,	PUNCT
inlawrev-2157	842	5	1972	1972	NUM
inlawrev-2157	842	6	-	-	SYM
inlawrev-2157	842	7	1	1	NUM
inlawrev-2157	842	8	cum	cum	NOUN
inlawrev-2157	842	9	.	.	PUNCT
inlawrev-2157	843	1	bull	bull	NOUN
inlawrev-2157	843	2	.	.	PUNCT
inlawrev-2157	844	1	39	39	NUM
inlawrev-2157	844	2	.	.	NOUN
inlawrev-2157	844	3	1	1	NUM
inlawrev-2157	844	4	"	"	PUNCT
inlawrev-2157	844	5	residents	resident	NOUN
inlawrev-2157	844	6	at	at	ADP
inlawrev-2157	844	7	indiana	indiana	PROPN
inlawrev-2157	844	8	university	university	PROPN
inlawrev-2157	844	9	medical	medical	ADJ
inlawrev-2157	844	10	center	center	NOUN
inlawrev-2157	844	11	rotate	rotate	VERB
inlawrev-2157	844	12	among	among	ADP
inlawrev-2157	844	13	the	the	DET
inlawrev-2157	844	14	university	university	NOUN
inlawrev-2157	844	15	hospitals	hospital	NOUN
inlawrev-2157	844	16	(	(	PUNCT
inlawrev-2157	844	17	established	establish	VERB
inlawrev-2157	844	18	as	as	ADP
inlawrev-2157	844	19	teaching	teaching	NOUN
inlawrev-2157	844	20	and	and	CCONJ
inlawrev-2157	844	21	referral	referral	ADJ
inlawrev-2157	844	22	hospitals	hospital	NOUN
inlawrev-2157	844	23	)	)	PUNCT
inlawrev-2157	844	24	,	,	PUNCT
inlawrev-2157	844	25	marion	marion	PROPN
inlawrev-2157	844	26	county	county	PROPN
inlawrev-2157	844	27	general	general	ADJ
inlawrev-2157	844	28	hospital	hospital	NOUN
inlawrev-2157	844	29	,	,	PUNCT
inlawrev-2157	844	30	and	and	CCONJ
inlawrev-2157	844	31	the	the	DET
inlawrev-2157	844	32	veterans	veterans	PROPN
inlawrev-2157	844	33	administration	administration	PROPN
inlawrev-2157	844	34	hospital	hospital	PROPN
inlawrev-2157	844	35	.	.	PUNCT
inlawrev-2157	845	1	indiana	indiana	PROPN
inlawrev-2157	845	2	university	university	PROPN
inlawrev-2157	845	3	school	school	NOUN
inlawrev-2157	845	4	of	of	ADP
inlawrev-2157	845	5	medicine	medicine	NOUN
inlawrev-2157	845	6	,	,	PUNCT
inlawrev-2157	845	7	internship	internship	NOUN
inlawrev-2157	845	8	and	and	CCONJ
inlawrev-2157	845	9	residency	residency	NOUN
inlawrev-2157	845	10	program	program	NOUN
inlawrev-2157	845	11	.	.	PUNCT
inlawrev-2157	846	1	,	,	PUNCT
inlawrev-2157	846	2	34the	34the	DET
inlawrev-2157	846	3	american	american	PROPN
inlawrev-2157	846	4	medical	medical	PROPN
inlawrev-2157	846	5	association	association	PROPN
inlawrev-2157	846	6	must	must	AUX
inlawrev-2157	846	7	approve	approve	VERB
inlawrev-2157	846	8	the	the	DET
inlawrev-2157	846	9	number	number	NOUN
inlawrev-2157	846	10	of	of	ADP
inlawrev-2157	846	11	residencies	residency	NOUN
inlawrev-2157	846	12	offered	offer	VERB
inlawrev-2157	846	13	by	by	ADP
inlawrev-2157	846	14	each	each	DET
inlawrev-2157	846	15	hospital	hospital	NOUN
inlawrev-2157	846	16	.	.	PUNCT
inlawrev-2157	847	1	the	the	DET
inlawrev-2157	847	2	number	number	NOUN
inlawrev-2157	847	3	of	of	ADP
inlawrev-2157	847	4	residencies	residency	NOUN
inlawrev-2157	847	5	is	be	AUX
inlawrev-2157	847	6	reduced	reduce	VERB
inlawrev-2157	847	7	if	if	SCONJ
inlawrev-2157	847	8	the	the	DET
inlawrev-2157	847	9	hospital	hospital	NOUN
inlawrev-2157	847	10	does	do	AUX
inlawrev-2157	847	11	not	not	PART
inlawrev-2157	847	12	have	have	VERB
inlawrev-2157	847	13	sufficient	sufficient	ADJ
inlawrev-2157	847	14	permanent	permanent	ADJ
inlawrev-2157	847	15	staff	staff	NOUN
inlawrev-2157	847	16	and	and	CCONJ
inlawrev-2157	847	17	facilities	facility	NOUN
inlawrev-2157	847	18	to	to	PART
inlawrev-2157	847	19	effectively	effectively	ADV
inlawrev-2157	847	20	train	train	VERB
inlawrev-2157	847	21	the	the	DET
inlawrev-2157	847	22	residents	resident	NOUN
inlawrev-2157	847	23	.	.	PUNCT
inlawrev-2157	848	1	interview	interview	NOUN
inlawrev-2157	848	2	with	with	ADP
inlawrev-2157	848	3	dr	dr	PROPN
inlawrev-2157	848	4	.	.	PROPN
inlawrev-2157	848	5	a.	a.	PROPN
inlawrev-2157	848	6	david	david	PROPN
inlawrev-2157	848	7	mckinley	mckinley	PROPN
inlawrev-2157	848	8	,	,	PUNCT
inlawrev-2157	848	9	assistant	assistant	NOUN
inlawrev-2157	848	10	dean	dean	NOUN
inlawrev-2157	848	11	of	of	ADP
inlawrev-2157	848	12	medicine	medicine	NOUN
inlawrev-2157	848	13	,	,	PUNCT
inlawrev-2157	848	14	indiana	indiana	PROPN
inlawrev-2157	848	15	university	university	PROPN
inlawrev-2157	848	16	school	school	NOUN
inlawrev-2157	848	17	of	of	ADP
inlawrev-2157	848	18	medicine	medicine	NOUN
inlawrev-2157	848	19	,	,	PUNCT
inlawrev-2157	848	20	in	in	ADP
inlawrev-2157	848	21	indianapolis	indianapolis	PROPN
inlawrev-2157	848	22	,	,	PUNCT
inlawrev-2157	848	23	may	may	AUX
inlawrev-2157	848	24	8	8	NUM
inlawrev-2157	848	25	,	,	PUNCT
inlawrev-2157	848	26	1975	1975	NUM
inlawrev-2157	848	27	.	.	PUNCT
inlawrev-2157	849	1	1975	1975	NUM
inlawrev-2157	849	2	]	]	PUNCT
inlawrev-2157	849	3	taxation	taxation	NOUN
inlawrev-2157	849	4	of	of	ADP
inlawrev-2157	849	5	scholarships	scholarship	NOUN
inlawrev-2157	849	6	783	783	NUM
inlawrev-2157	849	7	ciated	ciate	VERB
inlawrev-2157	849	8	.	.	PUNCT
inlawrev-2157	850	1	if	if	SCONJ
inlawrev-2157	850	2	a	a	DET
inlawrev-2157	850	3	particular	particular	ADJ
inlawrev-2157	850	4	program	program	NOUN
inlawrev-2157	850	5	involves	involve	VERB
inlawrev-2157	850	6	duties	duty	NOUN
inlawrev-2157	850	7	at	at	ADP
inlawrev-2157	850	8	several	several	ADJ
inlawrev-2157	850	9	hospitals	hospital	NOUN
inlawrev-2157	850	10	in	in	ADP
inlawrev-2157	850	11	rotation	rotation	NOUN
inlawrev-2157	850	12	,	,	PUNCT
inlawrev-2157	850	13	the	the	DET
inlawrev-2157	850	14	resident	resident	NOUN
inlawrev-2157	850	15	is	be	AUX
inlawrev-2157	850	16	paid	pay	VERB
inlawrev-2157	850	17	by	by	ADP
inlawrev-2157	850	18	each	each	DET
inlawrev-2157	850	19	hospital	hospital	NOUN
inlawrev-2157	850	20	during	during	ADP
inlawrev-2157	850	21	the	the	DET
inlawrev-2157	850	22	period	period	NOUN
inlawrev-2157	850	23	of	of	ADP
inlawrev-2157	850	24	association	association	NOUN
inlawrev-2157	850	25	.	.	PUNCT
inlawrev-2157	851	1	fringe	fringe	NOUN
inlawrev-2157	851	2	benefits	benefit	NOUN
inlawrev-2157	851	3	such	such	ADJ
inlawrev-2157	851	4	as	as	ADP
inlawrev-2157	851	5	medical	medical	ADJ
inlawrev-2157	851	6	care	care	NOUN
inlawrev-2157	851	7	,	,	PUNCT
inlawrev-2157	851	8	insurance	insurance	NOUN
inlawrev-2157	851	9	,	,	PUNCT
inlawrev-2157	851	10	vacation	vacation	NOUN
inlawrev-2157	851	11	,	,	PUNCT
inlawrev-2157	851	12	and	and	CCONJ
inlawrev-2157	851	13	laundry	laundry	NOUN
inlawrev-2157	851	14	services	service	NOUN
inlawrev-2157	851	15	normally	normally	ADV
inlawrev-2157	851	16	are	be	AUX
inlawrev-2157	851	17	received	receive	VERB
inlawrev-2157	851	18	under	under	ADP
inlawrev-2157	851	19	these	these	DET
inlawrev-2157	851	20	programs	program	NOUN
inlawrev-2157	851	21	.	.	PUNCT
inlawrev-2157	852	1	a	a	DET
inlawrev-2157	852	2	hospital	hospital	NOUN
inlawrev-2157	852	3	generally	generally	ADV
inlawrev-2157	852	4	considers	consider	VERB
inlawrev-2157	852	5	residents	resident	NOUN
inlawrev-2157	852	6	to	to	PART
inlawrev-2157	852	7	be	be	AUX
inlawrev-2157	852	8	employees	employee	NOUN
inlawrev-2157	852	9	.	.	PUNCT
inlawrev-2157	853	1	it	it	PRON
inlawrev-2157	853	2	designates	designate	VERB
inlawrev-2157	853	3	stipends	stipend	NOUN
inlawrev-2157	853	4	as	as	ADP
inlawrev-2157	853	5	salaries	salary	NOUN
inlawrev-2157	853	6	and	and	CCONJ
inlawrev-2157	853	7	withholds	withhold	VERB
inlawrev-2157	853	8	income	income	NOUN
inlawrev-2157	853	9	tax	tax	NOUN
inlawrev-2157	853	10	.	.	PUNCT
inlawrev-2157	854	1	135	135	NUM
inlawrev-2157	854	2	stipends	stipend	NOUN
inlawrev-2157	854	3	received	receive	VERB
inlawrev-2157	854	4	by	by	ADP
inlawrev-2157	854	5	residents	resident	NOUN
inlawrev-2157	854	6	consistently	consistently	ADV
inlawrev-2157	854	7	are	be	AUX
inlawrev-2157	854	8	treated	treat	VERB
inlawrev-2157	854	9	as	as	ADP
inlawrev-2157	854	10	compensation	compensation	NOUN
inlawrev-2157	854	11	for	for	ADP
inlawrev-2157	854	12	services	service	NOUN
inlawrev-2157	854	13	rendered	render	VERB
inlawrev-2157	854	14	when	when	SCONJ
inlawrev-2157	854	15	the	the	DET
inlawrev-2157	854	16	principal	principal	ADJ
inlawrev-2157	854	17	function	function	NOUN
inlawrev-2157	854	18	of	of	ADP
inlawrev-2157	854	19	the	the	DET
inlawrev-2157	854	20	hospital	hospital	NOUN
inlawrev-2157	854	21	is	be	AUX
inlawrev-2157	854	22	to	to	PART
inlawrev-2157	854	23	provide	provide	VERB
inlawrev-2157	854	24	patient	patient	ADJ
inlawrev-2157	854	25	care	care	NOUN
inlawrev-2157	854	26	and	and	CCONJ
inlawrev-2157	854	27	the	the	DET
inlawrev-2157	854	28	residents	resident	NOUN
inlawrev-2157	854	29	perform	perform	VERB
inlawrev-2157	854	30	duties	duty	NOUN
inlawrev-2157	854	31	of	of	ADP
inlawrev-2157	854	32	necessary	necessary	ADJ
inlawrev-2157	854	33	personnel	personnel	NOUN
inlawrev-2157	854	34	who	who	PRON
inlawrev-2157	854	35	otherwise	otherwise	ADV
inlawrev-2157	854	36	would	would	AUX
inlawrev-2157	854	37	be	be	AUX
inlawrev-2157	854	38	hired	hire	VERB
inlawrev-2157	854	39	.	.	PUNCT
inlawrev-2157	855	1	decisions	decision	NOUN
inlawrev-2157	855	2	in	in	ADP
inlawrev-2157	855	3	this	this	DET
inlawrev-2157	855	4	area	area	NOUN
inlawrev-2157	855	5	are	be	AUX
inlawrev-2157	855	6	based	base	VERB
inlawrev-2157	855	7	upon	upon	SCONJ
inlawrev-2157	855	8	the	the	DET
inlawrev-2157	855	9	premise	premise	NOUN
inlawrev-2157	855	10	that	that	SCONJ
inlawrev-2157	855	11	residency	residency	NOUN
inlawrev-2157	855	12	programs	program	NOUN
inlawrev-2157	855	13	are	be	AUX
inlawrev-2157	855	14	designed	design	VERB
inlawrev-2157	855	15	to	to	PART
inlawrev-2157	855	16	facilitate	facilitate	VERB
inlawrev-2157	855	17	the	the	DET
inlawrev-2157	855	18	primary	primary	ADJ
inlawrev-2157	855	19	purpose	purpose	NOUN
inlawrev-2157	855	20	of	of	ADP
inlawrev-2157	855	21	the	the	DET
inlawrev-2157	855	22	hospital	hospital	NOUN
inlawrev-2157	855	23	—	—	PUNCT
inlawrev-2157	855	24	the	the	DET
inlawrev-2157	855	25	care	care	NOUN
inlawrev-2157	855	26	and	and	CCONJ
inlawrev-2157	855	27	treatment	treatment	NOUN
inlawrev-2157	855	28	of	of	ADP
inlawrev-2157	855	29	patients	patient	NOUN
inlawrev-2157	855	30	.	.	PUNCT
inlawrev-2157	856	1	136	136	NUM
inlawrev-2157	856	2	the	the	DET
inlawrev-2157	856	3	services	service	NOUN
inlawrev-2157	856	4	performed	perform	VERB
inlawrev-2157	856	5	by	by	ADP
inlawrev-2157	856	6	residents	resident	NOUN
inlawrev-2157	856	7	are	be	AUX
inlawrev-2157	856	8	characterized	characterize	VERB
inlawrev-2157	856	9	as	as	ADP
inlawrev-2157	856	10	valuable	valuable	ADJ
inlawrev-2157	856	11	,	,	PUNCT
inlawrev-2157	856	12	essential	essential	ADJ
inlawrev-2157	856	13	,	,	PUNCT
inlawrev-2157	856	14	professional	professional	ADJ
inlawrev-2157	856	15	,	,	PUNCT
inlawrev-2157	856	16	and	and	CCONJ
inlawrev-2157	856	17	substantial	substantial	ADJ
inlawrev-2157	856	18	in	in	ADP
inlawrev-2157	856	19	terms	term	NOUN
inlawrev-2157	856	20	of	of	ADP
inlawrev-2157	856	21	both	both	DET
inlawrev-2157	856	22	time	time	NOUN
inlawrev-2157	856	23	spent	spend	VERB
inlawrev-2157	856	24	and	and	CCONJ
inlawrev-2157	856	25	importance	importance	NOUN
inlawrev-2157	856	26	to	to	ADP
inlawrev-2157	856	27	the	the	DET
inlawrev-2157	856	28	hospital	hospital	NOUN
inlawrev-2157	856	29	.	.	PUNCT
inlawrev-2157	857	1	137	137	NUM
inlawrev-2157	857	2	the	the	DET
inlawrev-2157	857	3	activities	activity	NOUN
inlawrev-2157	857	4	are	be	AUX
inlawrev-2157	857	5	geared	gear	VERB
inlawrev-2157	857	6	to	to	ADP
inlawrev-2157	857	7	the	the	DET
inlawrev-2157	857	8	hospital	hospital	NOUN
inlawrev-2157	857	9	's	's	PART
inlawrev-2157	857	10	operational	operational	ADJ
inlawrev-2157	857	11	needs	need	NOUN
inlawrev-2157	857	12	,	,	PUNCT
inlawrev-2157	857	13	and	and	CCONJ
inlawrev-2157	857	14	any	any	DET
inlawrev-2157	857	15	training	training	NOUN
inlawrev-2157	857	16	provided	provide	VERB
inlawrev-2157	857	17	is	be	AUX
inlawrev-2157	857	18	incidental	incidental	ADJ
inlawrev-2157	857	19	to	to	ADP
inlawrev-2157	857	20	the	the	DET
inlawrev-2157	857	21	primary	primary	ADJ
inlawrev-2157	857	22	objective	objective	NOUN
inlawrev-2157	857	23	of	of	ADP
inlawrev-2157	857	24	providing	provide	VERB
inlawrev-2157	857	25	treatment	treatment	NOUN
inlawrev-2157	857	26	for	for	ADP
inlawrev-2157	857	27	the	the	DET
inlawrev-2157	857	28	patients	patient	NOUN
inlawrev-2157	857	29	.	.	PUNCT
inlawrev-2157	858	1	138	138	NUM
inlawrev-2157	858	2	while	while	SCONJ
inlawrev-2157	858	3	it	it	PRON
inlawrev-2157	858	4	is	be	AUX
inlawrev-2157	858	5	true	true	ADJ
inlawrev-2157	858	6	that	that	SCONJ
inlawrev-2157	858	7	residents	resident	NOUN
inlawrev-2157	858	8	do	do	AUX
inlawrev-2157	858	9	not	not	PART
inlawrev-2157	858	10	have	have	VERB
inlawrev-2157	858	11	complete	complete	ADJ
inlawrev-2157	858	12	responsibility	responsibility	NOUN
inlawrev-2157	858	13	for	for	ADP
inlawrev-2157	858	14	patients	patient	NOUN
inlawrev-2157	858	15	and	and	CCONJ
inlawrev-2157	858	16	are	be	AUX
inlawrev-2157	858	17	supervised	supervise	VERB
inlawrev-2157	858	18	by	by	ADP
inlawrev-2157	858	19	permanent	permanent	ADJ
inlawrev-2157	858	20	staff	staff	NOUN
inlawrev-2157	858	21	,	,	PUNCT
inlawrev-2157	858	22	it	it	PRON
inlawrev-2157	858	23	is	be	AUX
inlawrev-2157	858	24	also	also	ADV
inlawrev-2157	858	25	true	true	ADJ
inlawrev-2157	858	26	that	that	SCONJ
inlawrev-2157	858	27	most	most	ADJ
inlawrev-2157	858	28	employees	employee	NOUN
inlawrev-2157	858	29	are	be	AUX
inlawrev-2157	858	30	subject	subject	ADJ
inlawrev-2157	858	31	to	to	ADP
inlawrev-2157	858	32	some	some	DET
inlawrev-2157	858	33	degree	degree	NOUN
inlawrev-2157	858	34	of	of	ADP
inlawrev-2157	858	35	supervision	supervision	NOUN
inlawrev-2157	858	36	.	.	PUNCT
inlawrev-2157	859	1	139	139	NUM
inlawrev-2157	859	2	stipends	stipend	NOUN
inlawrev-2157	859	3	paid	pay	VERB
inlawrev-2157	859	4	to	to	ADP
inlawrev-2157	859	5	residents	resident	NOUN
inlawrev-2157	859	6	,	,	PUNCT
inlawrev-2157	859	7	therefore	therefore	ADV
inlawrev-2157	859	8	,	,	PUNCT
inlawrev-2157	859	9	are	be	AUX
inlawrev-2157	859	10	not	not	PART
inlawrev-2157	859	11	fellowships	fellowship	NOUN
inlawrev-2157	859	12	because	because	SCONJ
inlawrev-2157	859	13	the	the	DET
inlawrev-2157	859	14	grants	grant	NOUN
inlawrev-2157	859	15	are	be	AUX
inlawrev-2157	859	16	paid	pay	VERB
inlawrev-2157	859	17	to	to	PART
inlawrev-2157	859	18	enable	enable	VERB
inlawrev-2157	859	19	the	the	DET
inlawrev-2157	859	20	recipients	recipient	NOUN
inlawrev-2157	859	21	to	to	PART
inlawrev-2157	859	22	pursue	pursue	VERB
inlawrev-2157	859	23	studies	study	NOUN
inlawrev-2157	859	24	primarily	primarily	ADV
inlawrev-2157	859	25	for	for	ADP
inlawrev-2157	859	26	the	the	DET
inlawrev-2157	859	27	benefit	benefit	NOUN
inlawrev-2157	859	28	of	of	ADP
inlawrev-2157	859	29	and	and	CCONJ
inlawrev-2157	859	30	subject	subject	ADJ
inlawrev-2157	859	31	to	to	ADP
inlawrev-2157	859	32	the	the	DET
inlawrev-2157	859	33	direction	direction	NOUN
inlawrev-2157	859	34	of	of	ADP
inlawrev-2157	859	35	the	the	DET
inlawrev-2157	859	36	grantor	grantor	NOUN
inlawrev-2157	859	37	.	.	PUNCT
inlawrev-2157	859	38	'	'	PUNCT
inlawrev-2157	860	1	40	40	NUM
inlawrev-2157	861	1	it	it	PRON
inlawrev-2157	861	2	is	be	AUX
inlawrev-2157	861	3	irrelevant	irrelevant	ADJ
inlawrev-2157	861	4	whether	whether	SCONJ
inlawrev-2157	861	5	the	the	DET
inlawrev-2157	861	6	initial	initial	ADJ
inlawrev-2157	861	7	grantor	grantor	NOUN
inlawrev-2157	861	8	is	be	AUX
inlawrev-2157	861	9	a	a	DET
inlawrev-2157	861	10	hospital	hospital	NOUN
inlawrev-2157	861	11	or	or	CCONJ
inlawrev-2157	861	12	another	another	DET
inlawrev-2157	861	13	organization	organization	NOUN
inlawrev-2157	861	14	.	.	PUNCT
inlawrev-2157	862	1	if	if	SCONJ
inlawrev-2157	862	2	funds	fund	NOUN
inlawrev-2157	862	3	are	be	AUX
inlawrev-2157	862	4	channeled	channel	VERB
inlawrev-2157	862	5	through	through	ADP
inlawrev-2157	862	6	a	a	DET
inlawrev-2157	862	7	hospital	hospital	NOUN
inlawrev-2157	862	8	that	that	PRON
inlawrev-2157	862	9	receives	receive	VERB
inlawrev-2157	862	10	a	a	DET
inlawrev-2157	862	11	benefit	benefit	NOUN
inlawrev-2157	862	12	from	from	ADP
inlawrev-2157	862	13	services	service	NOUN
inlawrev-2157	862	14	,	,	PUNCT
inlawrev-2157	862	15	the	the	DET
inlawrev-2157	862	16	stipend	stipend	NOUN
inlawrev-2157	862	17	is	be	AUX
inlawrev-2157	862	18	regarded	regard	VERB
inlawrev-2157	862	19	as	as	ADP
inlawrev-2157	862	20	compensation	compensation	NOUN
inlawrev-2157	862	21	for	for	ADP
inlawrev-2157	862	22	those	those	DET
inlawrev-2157	862	23	services	service	NOUN
inlawrev-2157	862	24	.	.	PUNCT
inlawrev-2157	863	1	141	141	NUM
inlawrev-2157	863	2	a	a	DET
inlawrev-2157	863	3	stipend	stipend	NOUN
inlawrev-2157	863	4	is	be	AUX
inlawrev-2157	863	5	not	not	PART
inlawrev-2157	863	6	transformed	transform	VERB
inlawrev-2157	863	7	into	into	ADP
inlawrev-2157	863	8	a	a	DET
inlawrev-2157	863	9	fellowship	fellowship	NOUN
inlawrev-2157	863	10	because	because	SCONJ
inlawrev-2157	863	11	the	the	DET
inlawrev-2157	863	12	135	135	NUM
inlawrev-2157	863	13	/d	/d	PUNCT
inlawrev-2157	863	14	.	.	PUNCT
inlawrev-2157	864	1	}	}	PUNCT
inlawrev-2157	864	2	36see	36see	NOUN
inlawrev-2157	864	3	,	,	PUNCT
inlawrev-2157	864	4	e.g.	e.g.	ADV
inlawrev-2157	864	5	,	,	PUNCT
inlawrev-2157	864	6	woddail	woddail	NOUN
inlawrev-2157	864	7	v.	v.	PROPN
inlawrev-2157	864	8	commissioner	commissioner	NOUN
inlawrev-2157	864	9	,	,	PUNCT
inlawrev-2157	864	10	321	321	NUM
inlawrev-2157	864	11	f.2d	f.2d	NOUN
inlawrev-2157	864	12	721	721	NUM
inlawrev-2157	864	13	(	(	PUNCT
inlawrev-2157	864	14	10th	10th	ADJ
inlawrev-2157	864	15	cir	cir	NOUN
inlawrev-2157	864	16	.	.	PROPN
inlawrev-2157	864	17	1963	1963	NUM
inlawrev-2157	864	18	)	)	PUNCT
inlawrev-2157	864	19	;	;	PUNCT
inlawrev-2157	864	20	aloysius	aloysius	PROPN
inlawrev-2157	864	21	j.	j.	PROPN
inlawrev-2157	864	22	proskey	proskey	PROPN
inlawrev-2157	864	23	,	,	PUNCT
inlawrev-2157	864	24	51	51	NUM
inlawrev-2157	864	25	t.c	t.c	PROPN
inlawrev-2157	864	26	.	.	PROPN
inlawrev-2157	864	27	918	918	NUM
inlawrev-2157	864	28	(	(	PUNCT
inlawrev-2157	864	29	1969	1969	NUM
inlawrev-2157	864	30	)	)	PUNCT
inlawrev-2157	864	31	.	.	PUNCT
inlawrev-2157	865	1	,	,	PUNCT
inlawrev-2157	865	2	37ethel	37ethel	NUM
inlawrev-2157	865	3	m.	m.	NOUN
inlawrev-2157	865	4	bonn	bonn	PROPN
inlawrev-2157	865	5	,	,	PUNCT
inlawrev-2157	865	6	34	34	NUM
inlawrev-2157	865	7	t.c	t.c	PROPN
inlawrev-2157	865	8	.	.	PROPN
inlawrev-2157	865	9	64	64	NUM
inlawrev-2157	865	10	,	,	PUNCT
inlawrev-2157	865	11	70	70	NUM
inlawrev-2157	865	12	(	(	PUNCT
inlawrev-2157	865	13	1960	1960	NUM
inlawrev-2157	865	14	)	)	PUNCT
inlawrev-2157	865	15	.	.	PUNCT
inlawrev-2157	866	1	138	138	NUM
inlawrev-2157	867	1	/d	/d	PUNCT
inlawrev-2157	867	2	.	.	PUNCT
inlawrev-2157	868	1	at	at	ADP
inlawrev-2157	868	2	73	73	NUM
inlawrev-2157	868	3	;	;	PUNCT
inlawrev-2157	868	4	aloysius	aloysius	PROPN
inlawrev-2157	868	5	j.	j.	PROPN
inlawrev-2157	868	6	proskey	proskey	PROPN
inlawrev-2157	868	7	,	,	PUNCT
inlawrev-2157	868	8	51	51	NUM
inlawrev-2157	868	9	t.c	t.c	PROPN
inlawrev-2157	868	10	.	.	PROPN
inlawrev-2157	868	11	918	918	NUM
inlawrev-2157	868	12	,	,	PUNCT
inlawrev-2157	868	13	923	923	NUM
inlawrev-2157	868	14	(	(	PUNCT
inlawrev-2157	868	15	1969	1969	NUM
inlawrev-2157	868	16	)	)	PUNCT
inlawrev-2157	868	17	;	;	PUNCT
inlawrev-2157	868	18	rev	rev	PROPN
inlawrev-2157	868	19	.	.	PROPN
inlawrev-2157	868	20	rul	rul	PROPN
inlawrev-2157	868	21	.	.	PUNCT
inlawrev-2157	869	1	71346	71346	NUM
inlawrev-2157	869	2	,	,	PUNCT
inlawrev-2157	869	3	1971	1971	NUM
inlawrev-2157	869	4	-	-	SYM
inlawrev-2157	869	5	2	2	NUM
inlawrev-2157	869	6	cum	cum	NOUN
inlawrev-2157	869	7	.	.	PUNCT
inlawrev-2157	870	1	bull	bull	NOUN
inlawrev-2157	870	2	.	.	PUNCT
inlawrev-2157	871	1	99	99	NUM
inlawrev-2157	871	2	.	.	PUNCT
inlawrev-2157	872	1	,	,	PUNCT
inlawrev-2157	872	2	39tobin	39tobin	PROPN
inlawrev-2157	872	3	v.	v.	PROPN
inlawrev-2157	872	4	united	united	PROPN
inlawrev-2157	872	5	states	states	PROPN
inlawrev-2157	872	6	,	,	PUNCT
inlawrev-2157	872	7	323	323	NUM
inlawrev-2157	872	8	f.	f.	PROPN
inlawrev-2157	872	9	supp	supp	PROPN
inlawrev-2157	872	10	.	.	PUNCT
inlawrev-2157	873	1	239	239	NUM
inlawrev-2157	873	2	,	,	PUNCT
inlawrev-2157	873	3	241	241	NUM
inlawrev-2157	873	4	(	(	PUNCT
inlawrev-2157	873	5	s.d	s.d	PROPN
inlawrev-2157	873	6	.	.	PUNCT
inlawrev-2157	873	7	tex	tex	PROPN
inlawrev-2157	873	8	.	.	PROPN
inlawrev-2157	873	9	1971	1971	NUM
inlawrev-2157	873	10	)	)	PUNCT
inlawrev-2157	873	11	.	.	PUNCT
inlawrev-2157	874	1	140treas	140treas	PROPN
inlawrev-2157	874	2	.	.	PUNCT
inlawrev-2157	875	1	reg	reg	PROPN
inlawrev-2157	875	2	.	.	PUNCT
inlawrev-2157	876	1	§	§	PROPN
inlawrev-2157	876	2	1.117	1.117	NUM
inlawrev-2157	876	3	-	-	SYM
inlawrev-2157	876	4	4	4	NUM
inlawrev-2157	876	5	(	(	PUNCT
inlawrev-2157	876	6	c	c	NOUN
inlawrev-2157	876	7	)	)	PUNCT
inlawrev-2157	876	8	(	(	PUNCT
inlawrev-2157	876	9	1	1	NUM
inlawrev-2157	876	10	)	)	PUNCT
inlawrev-2157	876	11	,	,	PUNCT
inlawrev-2157	876	12	(	(	PUNCT
inlawrev-2157	876	13	2	2	X
inlawrev-2157	876	14	)	)	PUNCT
inlawrev-2157	876	15	(	(	PUNCT
inlawrev-2157	876	16	1956	1956	NUM
inlawrev-2157	876	17	)	)	PUNCT
inlawrev-2157	876	18	.	.	PUNCT
inlawrev-2157	877	1	141	141	NUM
inlawrev-2157	877	2	emerson	emerson	PROPN
inlawrev-2157	877	3	emory	emory	PROPN
inlawrev-2157	877	4	,	,	PUNCT
inlawrev-2157	877	5	30	30	NUM
inlawrev-2157	877	6	cch	cch	NOUN
inlawrev-2157	877	7	tax	tax	NOUN
inlawrev-2157	877	8	ct	ct	PROPN
inlawrev-2157	877	9	.	.	PUNCT
inlawrev-2157	877	10	mem	mem	PROPN
inlawrev-2157	877	11	.	.	X
inlawrev-2157	877	12	785	785	NUM
inlawrev-2157	877	13	,	,	PUNCT
inlawrev-2157	877	14	787	787	NUM
inlawrev-2157	877	15	(	(	PUNCT
inlawrev-2157	877	16	1971	1971	NUM
inlawrev-2157	877	17	)	)	PUNCT
inlawrev-2157	877	18	.	.	PUNCT
inlawrev-2157	878	1	see	see	VERB
inlawrev-2157	878	2	ulak	ulak	PROPN
inlawrev-2157	878	3	v.	v.	ADP
inlawrev-2157	878	4	united	united	PROPN
inlawrev-2157	878	5	states	states	PROPN
inlawrev-2157	878	6	,	,	PUNCT
inlawrev-2157	878	7	1972	1972	NUM
inlawrev-2157	878	8	-	-	SYM
inlawrev-2157	878	9	1	1	NUM
inlawrev-2157	878	10	u.s	u.s	PROPN
inlawrev-2157	878	11	.	.	PROPN
inlawrev-2157	878	12	tax	tax	PROPN
inlawrev-2157	878	13	cas	cas	PROPN
inlawrev-2157	878	14	.	.	PUNCT
inlawrev-2157	879	1	ff	ff	VERB
inlawrev-2157	879	2	9468	9468	NUM
inlawrev-2157	879	3	(	(	PUNCT
inlawrev-2157	879	4	s.d	s.d	PROPN
inlawrev-2157	879	5	.	.	PROPN
inlawrev-2157	879	6	cal	cal	PROPN
inlawrev-2157	879	7	.	.	PUNCT
inlawrev-2157	879	8	1972	1972	NUM
inlawrev-2157	879	9	)	)	PUNCT
inlawrev-2157	879	10	;	;	PUNCT
inlawrev-2157	879	11	jerry	jerry	PROPN
inlawrev-2157	879	12	s.	s.	PROPN
inlawrev-2157	879	13	turem	turem	VERB
inlawrev-2157	879	14	,	,	PUNCT
inlawrev-2157	879	15	54	54	NUM
inlawrev-2157	879	16	t.c	t.c	PROPN
inlawrev-2157	879	17	.	.	PROPN
inlawrev-2157	879	18	1494	1494	NUM
inlawrev-2157	879	19	(	(	PUNCT
inlawrev-2157	879	20	1970	1970	NUM
inlawrev-2157	879	21	)	)	PUNCT
inlawrev-2157	879	22	;	;	PUNCT
inlawrev-2157	880	1	marjorie	marjorie	PROPN
inlawrev-2157	880	2	e.	e.	PROPN
inlawrev-2157	880	3	haley	haley	PROPN
inlawrev-2157	880	4	,	,	PUNCT
inlawrev-2157	880	5	54	54	NUM
inlawrev-2157	880	6	t.c	t.c	PROPN
inlawrev-2157	880	7	.	.	PROPN
inlawrev-2157	880	8	642	642	NUM
inlawrev-2157	880	9	(	(	PUNCT
inlawrev-2157	880	10	1970	1970	NUM
inlawrev-2157	880	11	)	)	PUNCT
inlawrev-2157	880	12	.	.	PUNCT
inlawrev-2157	881	1	where	where	SCONJ
inlawrev-2157	881	2	the	the	DET
inlawrev-2157	881	3	physician	physician	NOUN
inlawrev-2157	881	4	is	be	AUX
inlawrev-2157	881	5	both	both	CCONJ
inlawrev-2157	881	6	a	a	DET
inlawrev-2157	881	7	resident	resident	NOUN
inlawrev-2157	881	8	and	and	CCONJ
inlawrev-2157	881	9	a	a	DET
inlawrev-2157	881	10	participant	participant	NOUN
inlawrev-2157	881	11	in	in	ADP
inlawrev-2157	881	12	a	a	DET
inlawrev-2157	881	13	training	training	NOUN
inlawrev-2157	881	14	program	program	NOUN
inlawrev-2157	881	15	which	which	PRON
inlawrev-2157	881	16	is	be	AUX
inlawrev-2157	881	17	the	the	DET
inlawrev-2157	881	18	same	same	ADJ
inlawrev-2157	881	19	whether	whether	SCONJ
inlawrev-2157	881	20	or	or	CCONJ
inlawrev-2157	881	21	not	not	PART
inlawrev-2157	881	22	the	the	DET
inlawrev-2157	881	23	resident	resident	NOUN
inlawrev-2157	881	24	receives	receive	VERB
inlawrev-2157	881	25	a	a	DET
inlawrev-2157	881	26	stipend	stipend	NOUN
inlawrev-2157	881	27	,	,	PUNCT
inlawrev-2157	881	28	even	even	ADV
inlawrev-2157	881	29	payment	payment	NOUN
inlawrev-2157	881	30	of	of	ADP
inlawrev-2157	881	31	the	the	DET
inlawrev-2157	881	32	training	training	NOUN
inlawrev-2157	881	33	grant	grant	NOUN
inlawrev-2157	881	34	and	and	CCONJ
inlawrev-2157	881	35	the	the	DET
inlawrev-2157	881	36	residency	residency	NOUN
inlawrev-2157	881	37	stipend	stipend	NOUN
inlawrev-2157	881	38	from	from	ADP
inlawrev-2157	881	39	separate	separate	ADJ
inlawrev-2157	881	40	funds	fund	NOUN
inlawrev-2157	881	41	does	do	AUX
inlawrev-2157	881	42	not	not	PART
inlawrev-2157	881	43	negate	negate	VERB
inlawrev-2157	881	44	the	the	DET
inlawrev-2157	881	45	fact	fact	NOUN
inlawrev-2157	881	46	that	that	SCONJ
inlawrev-2157	881	47	beneficial	beneficial	ADJ
inlawrev-2157	881	48	services	service	NOUN
inlawrev-2157	881	49	are	be	AUX
inlawrev-2157	881	50	performed	perform	VERB
inlawrev-2157	881	51	for	for	ADP
inlawrev-2157	881	52	such	such	ADJ
inlawrev-2157	881	53	payment	payment	NOUN
inlawrev-2157	881	54	.	.	PUNCT
inlawrev-2157	882	1	rev	rev	PROPN
inlawrev-2157	882	2	.	.	PUNCT
inlawrev-2157	882	3	rul	rul	NOUN
inlawrev-2157	882	4	.	.	PUNCT
inlawrev-2157	883	1	71	71	NUM
inlawrev-2157	883	2	-	-	SYM
inlawrev-2157	883	3	346	346	NUM
inlawrev-2157	883	4	,	,	PUNCT
inlawrev-2157	883	5	1971	1971	NUM
inlawrev-2157	883	6	-	-	SYM
inlawrev-2157	883	7	2	2	NUM
inlawrev-2157	883	8	cum	cum	NOUN
inlawrev-2157	883	9	.	.	PUNCT
inlawrev-2157	884	1	bull	bull	NOUN
inlawrev-2157	884	2	.	.	PUNCT
inlawrev-2157	885	1	99	99	NUM
inlawrev-2157	885	2	.	.	X
inlawrev-2157	886	1	784	784	NUM
inlawrev-2157	886	2	indiana	indiana	PROPN
inlawrev-2157	886	3	law	law	NOUN
inlawrev-2157	886	4	review	review	NOUN
inlawrev-2157	886	5	[	[	X
inlawrev-2157	886	6	vol	vol	NOUN
inlawrev-2157	886	7	.	.	PUNCT
inlawrev-2157	887	1	8:749	8:749	NUM
inlawrev-2157	887	2	recipient	recipient	NOUN
inlawrev-2157	887	3	derives	derive	VERB
inlawrev-2157	887	4	substantial	substantial	ADJ
inlawrev-2157	887	5	benefit	benefit	NOUN
inlawrev-2157	887	6	from	from	ADP
inlawrev-2157	887	7	his	his	PRON
inlawrev-2157	887	8	training	training	NOUN
inlawrev-2157	887	9	.	.	PUNCT
inlawrev-2157	888	1	142	142	NUM
inlawrev-2157	888	2	in	in	ADP
inlawrev-2157	888	3	applying	apply	VERB
inlawrev-2157	888	4	the	the	DET
inlawrev-2157	888	5	primary	primary	ADJ
inlawrev-2157	888	6	purpose	purpose	NOUN
inlawrev-2157	888	7	test	test	NOUN
inlawrev-2157	888	8	,	,	PUNCT
inlawrev-2157	888	9	the	the	DET
inlawrev-2157	888	10	recipient	recipient	NOUN
inlawrev-2157	888	11	's	's	PART
inlawrev-2157	888	12	motive	motive	NOUN
inlawrev-2157	888	13	in	in	ADP
inlawrev-2157	888	14	accepting	accept	VERB
inlawrev-2157	888	15	the	the	DET
inlawrev-2157	888	16	grant	grant	NOUN
inlawrev-2157	888	17	is	be	AUX
inlawrev-2157	888	18	immaterial	immaterial	ADJ
inlawrev-2157	888	19	;	;	PUNCT
inlawrev-2157	888	20	only	only	ADV
inlawrev-2157	888	21	the	the	DET
inlawrev-2157	888	22	grantor	grantor	NOUN
inlawrev-2157	888	23	's	's	PART
inlawrev-2157	888	24	motive	motive	NOUN
inlawrev-2157	888	25	is	be	AUX
inlawrev-2157	888	26	significant	significant	ADJ
inlawrev-2157	888	27	.	.	PUNCT
inlawrev-2157	889	1	143	143	NUM
inlawrev-2157	889	2	since	since	SCONJ
inlawrev-2157	889	3	the	the	DET
inlawrev-2157	889	4	recipient	recipient	NOUN
inlawrev-2157	889	5	's	's	PART
inlawrev-2157	889	6	purpose	purpose	NOUN
inlawrev-2157	889	7	always	always	ADV
inlawrev-2157	889	8	is	be	AUX
inlawrev-2157	889	9	to	to	PART
inlawrev-2157	889	10	further	further	VERB
inlawrev-2157	889	11	his	his	PRON
inlawrev-2157	889	12	training	training	NOUN
inlawrev-2157	889	13	,	,	PUNCT
inlawrev-2157	889	14	this	this	PRON
inlawrev-2157	889	15	seems	seem	VERB
inlawrev-2157	889	16	to	to	PART
inlawrev-2157	889	17	be	be	AUX
inlawrev-2157	889	18	the	the	DET
inlawrev-2157	889	19	proper	proper	ADJ
inlawrev-2157	889	20	approach	approach	NOUN
inlawrev-2157	889	21	.	.	PUNCT
inlawrev-2157	890	1	[	[	X
inlawrev-2157	890	2	virtually	virtually	ADV
inlawrev-2157	890	3	all	all	DET
inlawrev-2157	890	4	work	work	NOUN
inlawrev-2157	890	5	as	as	ADP
inlawrev-2157	890	6	an	an	DET
inlawrev-2157	890	7	apprentice	apprentice	NOUN
inlawrev-2157	890	8	,	,	PUNCT
inlawrev-2157	890	9	whether	whether	SCONJ
inlawrev-2157	890	10	in	in	ADP
inlawrev-2157	890	11	medicine	medicine	NOUN
inlawrev-2157	890	12	or	or	CCONJ
inlawrev-2157	890	13	law	law	NOUN
inlawrev-2157	890	14	,	,	PUNCT
inlawrev-2157	890	15	or	or	CCONJ
inlawrev-2157	890	16	carpentry	carpentry	NOUN
inlawrev-2157	890	17	or	or	CCONJ
inlawrev-2157	890	18	masonry	masonry	NOUN
inlawrev-2157	890	19	,	,	PUNCT
inlawrev-2157	890	20	provides	provide	VERB
inlawrev-2157	890	21	valuable	valuable	ADJ
inlawrev-2157	890	22	training	training	NOUN
inlawrev-2157	890	23	.	.	PUNCT
inlawrev-2157	891	1	nothing	nothing	PRON
inlawrev-2157	891	2	in	in	ADP
inlawrev-2157	891	3	section	section	NOUN
inlawrev-2157	891	4	117	117	NUM
inlawrev-2157	891	5	requires	require	VERB
inlawrev-2157	891	6	that	that	SCONJ
inlawrev-2157	891	7	an	an	DET
inlawrev-2157	891	8	amount	amount	NOUN
inlawrev-2157	891	9	paid	pay	VERB
inlawrev-2157	891	10	as	as	ADP
inlawrev-2157	891	11	compensation	compensation	NOUN
inlawrev-2157	891	12	for	for	ADP
inlawrev-2157	891	13	services	service	NOUN
inlawrev-2157	891	14	rendered	render	VERB
inlawrev-2157	891	15	be	be	AUX
inlawrev-2157	891	16	treated	treat	VERB
inlawrev-2157	891	17	as	as	ADP
inlawrev-2157	891	18	a	a	DET
inlawrev-2157	891	19	nontaxable	nontaxable	ADJ
inlawrev-2157	891	20	fellowship	fellowship	NOUN
inlawrev-2157	891	21	grant	grant	NOUN
inlawrev-2157	891	22	,	,	PUNCT
inlawrev-2157	891	23	merely	merely	ADV
inlawrev-2157	891	24	because	because	SCONJ
inlawrev-2157	891	25	the	the	DET
inlawrev-2157	891	26	recipient	recipient	NOUN
inlawrev-2157	891	27	is	be	AUX
inlawrev-2157	891	28	learning	learn	VERB
inlawrev-2157	891	29	a	a	DET
inlawrev-2157	891	30	trade	trade	NOUN
inlawrev-2157	891	31	,	,	PUNCT
inlawrev-2157	891	32	business	business	NOUN
inlawrev-2157	891	33	,	,	PUNCT
inlawrev-2157	891	34	or	or	CCONJ
inlawrev-2157	891	35	profession	profession	NOUN
inlawrev-2157	891	36	.	.	PUNCT
inlawrev-2157	892	1	144	144	NUM
inlawrev-2157	892	2	in	in	ADP
inlawrev-2157	892	3	fact	fact	NOUN
inlawrev-2157	892	4	,	,	PUNCT
inlawrev-2157	892	5	a	a	DET
inlawrev-2157	892	6	more	more	ADV
inlawrev-2157	892	7	perfect	perfect	ADJ
inlawrev-2157	892	8	employer	employer	NOUN
inlawrev-2157	892	9	-	-	PUNCT
inlawrev-2157	892	10	employee	employee	NOUN
inlawrev-2157	892	11	relationship	relationship	NOUN
inlawrev-2157	892	12	than	than	ADP
inlawrev-2157	892	13	that	that	PRON
inlawrev-2157	892	14	which	which	PRON
inlawrev-2157	892	15	exists	exist	VERB
inlawrev-2157	892	16	between	between	ADP
inlawrev-2157	892	17	hospital	hospital	NOUN
inlawrev-2157	892	18	and	and	CCONJ
inlawrev-2157	892	19	resident	resident	NOUN
inlawrev-2157	892	20	would	would	AUX
inlawrev-2157	892	21	be	be	AUX
inlawrev-2157	892	22	difficult	difficult	ADJ
inlawrev-2157	892	23	to	to	PART
inlawrev-2157	892	24	imagine.145	imagine.145	VERB
inlawrev-2157	892	25	absence	absence	NOUN
inlawrev-2157	892	26	of	of	ADP
inlawrev-2157	892	27	benefit	benefit	NOUN
inlawrev-2157	892	28	to	to	ADP
inlawrev-2157	892	29	the	the	DET
inlawrev-2157	892	30	hospital	hospital	NOUN
inlawrev-2157	892	31	from	from	ADP
inlawrev-2157	892	32	the	the	DET
inlawrev-2157	892	33	resident	resident	NOUN
inlawrev-2157	892	34	's	's	PART
inlawrev-2157	892	35	activities	activity	NOUN
inlawrev-2157	892	36	is	be	AUX
inlawrev-2157	892	37	the	the	DET
inlawrev-2157	892	38	distinguishing	distinguish	VERB
inlawrev-2157	892	39	feature	feature	NOUN
inlawrev-2157	892	40	of	of	ADP
inlawrev-2157	892	41	the	the	DET
inlawrev-2157	892	42	rare	rare	ADJ
inlawrev-2157	892	43	residency	residency	NOUN
inlawrev-2157	892	44	stipend	stipend	NOUN
inlawrev-2157	892	45	which	which	PRON
inlawrev-2157	892	46	qualifies	qualify	VERB
inlawrev-2157	892	47	as	as	ADP
inlawrev-2157	892	48	a	a	DET
inlawrev-2157	892	49	fellowship	fellowship	NOUN
inlawrev-2157	892	50	.	.	PUNCT
inlawrev-2157	893	1	in	in	ADP
inlawrev-2157	893	2	frederick	frederick	PROPN
inlawrev-2157	893	3	a.	a.	PROPN
inlawrev-2157	893	4	bieberdorf	bieberdorf	PROPN
inlawrev-2157	893	5	,	,	PUNCT
inlawrev-2157	893	6	"	"	PUNCT
inlawrev-2157	893	7	*	*	PUNCT
inlawrev-2157	893	8	a	a	DET
inlawrev-2157	893	9	resident	resident	NOUN
inlawrev-2157	893	10	spent	spend	VERB
inlawrev-2157	893	11	twenty	twenty	NUM
inlawrev-2157	893	12	-	-	PUNCT
inlawrev-2157	893	13	five	five	NUM
inlawrev-2157	893	14	percent	percent	NOUN
inlawrev-2157	893	15	of	of	ADP
inlawrev-2157	893	16	his	his	PRON
inlawrev-2157	893	17	time	time	NOUN
inlawrev-2157	893	18	in	in	ADP
inlawrev-2157	893	19	clinical	clinical	ADJ
inlawrev-2157	893	20	work	work	NOUN
inlawrev-2157	893	21	and	and	CCONJ
inlawrev-2157	893	22	seventy	seventy	NUM
inlawrev-2157	893	23	-	-	PUNCT
inlawrev-2157	893	24	five	five	NUM
inlawrev-2157	893	25	percent	percent	NOUN
inlawrev-2157	893	26	doing	do	VERB
inlawrev-2157	893	27	research	research	NOUN
inlawrev-2157	893	28	.	.	PUNCT
inlawrev-2157	894	1	his	his	PRON
inlawrev-2157	894	2	clinical	clinical	ADJ
inlawrev-2157	894	3	activities	activity	NOUN
inlawrev-2157	894	4	consisted	consist	VERB
inlawrev-2157	894	5	of	of	ADP
inlawrev-2157	894	6	examining	examine	VERB
inlawrev-2157	894	7	patients	patient	NOUN
inlawrev-2157	894	8	at	at	ADP
inlawrev-2157	894	9	a	a	DET
inlawrev-2157	894	10	hospital	hospital	NOUN
inlawrev-2157	894	11	in	in	ADP
inlawrev-2157	894	12	consultation	consultation	NOUN
inlawrev-2157	894	13	with	with	ADP
inlawrev-2157	894	14	the	the	DET
inlawrev-2157	894	15	hospital	hospital	NOUN
inlawrev-2157	894	16	staff	staff	NOUN
inlawrev-2157	894	17	,	,	PUNCT
inlawrev-2157	894	18	attending	attend	VERB
inlawrev-2157	894	19	seminars	seminar	NOUN
inlawrev-2157	894	20	,	,	PUNCT
inlawrev-2157	894	21	and	and	CCONJ
inlawrev-2157	894	22	learning	learn	VERB
inlawrev-2157	894	23	techniques	technique	NOUN
inlawrev-2157	894	24	.	.	PUNCT
inlawrev-2157	895	1	he	he	PRON
inlawrev-2157	895	2	did	do	AUX
inlawrev-2157	895	3	not	not	PART
inlawrev-2157	895	4	treat	treat	VERB
inlawrev-2157	895	5	patients	patient	NOUN
inlawrev-2157	895	6	on	on	ADP
inlawrev-2157	895	7	his	his	PRON
inlawrev-2157	895	8	own	own	ADJ
inlawrev-2157	895	9	initiative	initiative	NOUN
inlawrev-2157	895	10	,	,	PUNCT
inlawrev-2157	895	11	147	147	NUM
inlawrev-2157	895	12	and	and	CCONJ
inlawrev-2157	895	13	his	his	PRON
inlawrev-2157	895	14	major	major	ADJ
inlawrev-2157	895	15	commitment	commitment	NOUN
inlawrev-2157	895	16	was	be	AUX
inlawrev-2157	895	17	research	research	NOUN
inlawrev-2157	895	18	,	,	PUNCT
inlawrev-2157	895	19	which	which	PRON
inlawrev-2157	895	20	was	be	AUX
inlawrev-2157	895	21	performed	perform	VERB
inlawrev-2157	895	22	under	under	ADP
inlawrev-2157	895	23	the	the	DET
inlawrev-2157	895	24	direction	direction	NOUN
inlawrev-2157	895	25	and	and	CCONJ
inlawrev-2157	895	26	close	close	ADJ
inlawrev-2157	895	27	supervision	supervision	NOUN
inlawrev-2157	895	28	of	of	ADP
inlawrev-2157	895	29	a	a	DET
inlawrev-2157	895	30	medical	medical	ADJ
inlawrev-2157	895	31	school	school	NOUN
inlawrev-2157	895	32	faculty	faculty	NOUN
inlawrev-2157	895	33	.	.	PUNCT
inlawrev-2157	896	1	initially	initially	ADV
inlawrev-2157	896	2	,	,	PUNCT
inlawrev-2157	896	3	he	he	PRON
inlawrev-2157	896	4	worked	work	VERB
inlawrev-2157	896	5	on	on	ADP
inlawrev-2157	896	6	established	establish	VERB
inlawrev-2157	896	7	research	research	NOUN
inlawrev-2157	896	8	projects	project	NOUN
inlawrev-2157	896	9	,	,	PUNCT
inlawrev-2157	896	10	and	and	CCONJ
inlawrev-2157	896	11	later	later	ADV
inlawrev-2157	896	12	,	,	PUNCT
inlawrev-2157	896	13	as	as	SCONJ
inlawrev-2157	896	14	he	he	PRON
inlawrev-2157	896	15	developed	develop	VERB
inlawrev-2157	896	16	independent	independent	ADJ
inlawrev-2157	896	17	interests	interest	NOUN
inlawrev-2157	896	18	and	and	CCONJ
inlawrev-2157	896	19	ideas	idea	NOUN
inlawrev-2157	896	20	,	,	PUNCT
inlawrev-2157	896	21	he	he	PRON
inlawrev-2157	896	22	began	begin	VERB
inlawrev-2157	896	23	an	an	DET
inlawrev-2157	896	24	original	original	ADJ
inlawrev-2157	896	25	project	project	NOUN
inlawrev-2157	896	26	.	.	PUNCT
inlawrev-2157	897	1	the	the	DET
inlawrev-2157	897	2	patients	patient	NOUN
inlawrev-2157	897	3	on	on	ADP
inlawrev-2157	897	4	whom	whom	PRON
inlawrev-2157	897	5	the	the	DET
inlawrev-2157	897	6	research	research	NOUN
inlawrev-2157	897	7	was	be	AUX
inlawrev-2157	897	8	performed	perform	VERB
inlawrev-2157	897	9	were	be	AUX
inlawrev-2157	897	10	referred	refer	VERB
inlawrev-2157	897	11	to	to	ADP
inlawrev-2157	897	12	the	the	DET
inlawrev-2157	897	13	medical	medical	ADJ
inlawrev-2157	897	14	school	school	NOUN
inlawrev-2157	897	15	for	for	ADP
inlawrev-2157	897	16	study	study	NOUN
inlawrev-2157	897	17	and	and	CCONJ
inlawrev-2157	897	18	were	be	AUX
inlawrev-2157	897	19	not	not	PART
inlawrev-2157	897	20	regular	regular	ADJ
inlawrev-2157	897	21	patients	patient	NOUN
inlawrev-2157	897	22	of	of	ADP
inlawrev-2157	897	23	the	the	DET
inlawrev-2157	897	24	hospital	hospital	NOUN
inlawrev-2157	897	25	.	.	PUNCT
inlawrev-2157	898	1	the	the	DET
inlawrev-2157	898	2	medical	medical	ADJ
inlawrev-2157	898	3	school	school	NOUN
inlawrev-2157	898	4	paid	pay	VERB
inlawrev-2157	898	5	the	the	DET
inlawrev-2157	898	6	stipend	stipend	NOUN
inlawrev-2157	898	7	from	from	ADP
inlawrev-2157	898	8	a	a	DET
inlawrev-2157	898	9	national	national	ADJ
inlawrev-2157	898	10	institutes	institutes	PROPN
inlawrev-2157	898	11	of	of	ADP
inlawrev-2157	898	12	health	health	NOUN
inlawrev-2157	898	13	grant	grant	NOUN
inlawrev-2157	898	14	,	,	PUNCT
inlawrev-2157	898	15	and	and	CCONJ
inlawrev-2157	898	16	income	income	NOUN
inlawrev-2157	898	17	tax	tax	NOUN
inlawrev-2157	898	18	was	be	AUX
inlawrev-2157	898	19	withheld	withhold	VERB
inlawrev-2157	898	20	.	.	PUNCT
inlawrev-2157	899	1	furthermore	furthermore	ADV
inlawrev-2157	899	2	,	,	PUNCT
inlawrev-2157	899	3	the	the	DET
inlawrev-2157	899	4	medical	medical	ADJ
inlawrev-2157	899	5	school	school	NOUN
inlawrev-2157	899	6	paid	pay	VERB
inlawrev-2157	899	7	for	for	ADP
inlawrev-2157	899	8	insurance	insurance	NOUN
inlawrev-2157	899	9	,	,	PUNCT
inlawrev-2157	899	10	although	although	SCONJ
inlawrev-2157	899	11	in	in	ADP
inlawrev-2157	899	12	a	a	DET
inlawrev-2157	899	13	lesser	less	ADJ
inlawrev-2157	899	14	amount	amount	NOUN
inlawrev-2157	899	15	than	than	ADP
inlawrev-2157	899	16	for	for	ADP
inlawrev-2157	899	17	faculty	faculty	NOUN
inlawrev-2157	899	18	members	member	NOUN
inlawrev-2157	899	19	.	.	PUNCT
inlawrev-2157	900	1	in	in	ADP
inlawrev-2157	900	2	sum	sum	NOUN
inlawrev-2157	900	3	,	,	PUNCT
inlawrev-2157	900	4	the	the	DET
inlawrev-2157	900	5	resident	resident	NOUN
inlawrev-2157	900	6	had	have	VERB
inlawrev-2157	900	7	no	no	DET
inlawrev-2157	900	8	responsibility	responsibility	NOUN
inlawrev-2157	900	9	for	for	ADP
inlawrev-2157	900	10	patient	patient	ADJ
inlawrev-2157	900	11	care	care	NOUN
inlawrev-2157	900	12	,	,	PUNCT
inlawrev-2157	900	13	did	do	AUX
inlawrev-2157	900	14	not	not	PART
inlawrev-2157	900	15	replace	replace	VERB
inlawrev-2157	900	16	hospital	hospital	NOUN
inlawrev-2157	900	17	staff	staff	NOUN
inlawrev-2157	900	18	,	,	PUNCT
inlawrev-2157	900	19	and	and	CCONJ
inlawrev-2157	900	20	had	have	VERB
inlawrev-2157	900	21	no	no	DET
inlawrev-2157	900	22	duty	duty	NOUN
inlawrev-2157	900	23	to	to	PART
inlawrev-2157	900	24	render	render	VERB
inlawrev-2157	900	25	services	service	NOUN
inlawrev-2157	900	26	to	to	ADP
inlawrev-2157	900	27	the	the	DET
inlawrev-2157	900	28	hospital	hospital	NOUN
inlawrev-2157	900	29	.	.	PUNCT
inlawrev-2157	901	1	the	the	DET
inlawrev-2157	901	2	services	service	NOUN
inlawrev-2157	901	3	that	that	PRON
inlawrev-2157	901	4	the	the	DET
inlawrev-2157	901	5	resident	resident	NOUN
inlawrev-2157	901	6	did	do	AUX
inlawrev-2157	901	7	perform	perform	NOUN
inlawrev-2157	901	8	were	be	AUX
inlawrev-2157	901	9	merely	merely	ADV
inlawrev-2157	901	10	incidental	incidental	ADJ
inlawrev-2157	901	11	to	to	ADP
inlawrev-2157	901	12	the	the	DET
inlawrev-2157	901	13	training	training	NOUN
inlawrev-2157	901	14	,	,	PUNCT
inlawrev-2157	901	15	42kwass	42kwass	PROPN
inlawrev-2157	901	16	v.	v.	PROPN
inlawrev-2157	901	17	united	united	PROPN
inlawrev-2157	901	18	states	states	PROPN
inlawrev-2157	901	19	,	,	PUNCT
inlawrev-2157	901	20	1970	1970	NUM
inlawrev-2157	901	21	-	-	SYM
inlawrev-2157	901	22	2	2	NUM
inlawrev-2157	901	23	u.s	u.s	PROPN
inlawrev-2157	901	24	.	.	PROPN
inlawrev-2157	901	25	tax	tax	PROPN
inlawrev-2157	901	26	cas	cas	PROPN
inlawrev-2157	901	27	.	.	PUNCT
inlawrev-2157	902	1	if	if	SCONJ
inlawrev-2157	902	2	9615	9615	NUM
inlawrev-2157	902	3	,	,	PUNCT
inlawrev-2157	902	4	at	at	ADP
inlawrev-2157	902	5	84,526	84,526	NUM
inlawrev-2157	902	6	(	(	PUNCT
inlawrev-2157	902	7	e.d	e.d	PROPN
inlawrev-2157	902	8	.	.	PROPN
inlawrev-2157	902	9	mich	mich	PROPN
inlawrev-2157	902	10	.	.	PROPN
inlawrev-2157	902	11	1970	1970	NUM
inlawrev-2157	902	12	)	)	PUNCT
inlawrev-2157	902	13	;	;	PUNCT
inlawrev-2157	902	14	dee	dee	PROPN
inlawrev-2157	902	15	l.	l.	PROPN
inlawrev-2157	902	16	fuller	fuller	PROPN
inlawrev-2157	902	17	,	,	PUNCT
inlawrev-2157	902	18	30	30	NUM
inlawrev-2157	902	19	cch	cch	NOUN
inlawrev-2157	902	20	tax	tax	NOUN
inlawrev-2157	902	21	ct	ct	PROPN
inlawrev-2157	902	22	.	.	PUNCT
inlawrev-2157	902	23	mem	mem	PROPN
inlawrev-2157	902	24	.	.	PROPN
inlawrev-2157	902	25	1116	1116	NUM
inlawrev-2157	902	26	,	,	PUNCT
inlawrev-2157	902	27	1118	1118	NUM
inlawrev-2157	902	28	(	(	PUNCT
inlawrev-2157	902	29	1971	1971	NUM
inlawrev-2157	902	30	)	)	PUNCT
inlawrev-2157	902	31	.	.	PUNCT
inlawrev-2157	903	1	,	,	PUNCT
inlawrev-2157	903	2	43emerson	43emerson	PROPN
inlawrev-2157	903	3	emory	emory	PROPN
inlawrev-2157	903	4	,	,	PUNCT
inlawrev-2157	903	5	30	30	NUM
inlawrev-2157	903	6	cch	cch	NOUN
inlawrev-2157	903	7	tax	tax	NOUN
inlawrev-2157	903	8	ct	ct	PROPN
inlawrev-2157	903	9	.	.	PUNCT
inlawrev-2157	903	10	mem	mem	PROPN
inlawrev-2157	903	11	.	.	X
inlawrev-2157	903	12	785	785	NUM
inlawrev-2157	903	13	,	,	PUNCT
inlawrev-2157	903	14	787	787	NUM
inlawrev-2157	903	15	(	(	PUNCT
inlawrev-2157	903	16	1971	1971	NUM
inlawrev-2157	903	17	)	)	PUNCT
inlawrev-2157	903	18	.	.	PUNCT
inlawrev-2157	904	1	m4aloysius	m4aloysius	PROPN
inlawrev-2157	904	2	j.	j.	PROPN
inlawrev-2157	904	3	proskey	proskey	PROPN
inlawrev-2157	904	4	,	,	PUNCT
inlawrev-2157	904	5	51	51	NUM
inlawrev-2157	904	6	t.c	t.c	PROPN
inlawrev-2157	904	7	.	.	PROPN
inlawrev-2157	904	8	918	918	NUM
inlawrev-2157	904	9	,	,	PUNCT
inlawrev-2157	904	10	925	925	NUM
inlawrev-2157	904	11	(	(	PUNCT
inlawrev-2157	904	12	1969	1969	NUM
inlawrev-2157	904	13	)	)	PUNCT
inlawrev-2157	904	14	.	.	PUNCT
inlawrev-2157	905	1	,	,	PUNCT
inlawrev-2157	905	2	45woddail	45woddail	PROPN
inlawrev-2157	905	3	v.	v.	PROPN
inlawrev-2157	905	4	commissioner	commissioner	NOUN
inlawrev-2157	905	5	,	,	PUNCT
inlawrev-2157	905	6	321	321	NUM
inlawrev-2157	905	7	f.2d	f.2d	ADP
inlawrev-2157	905	8	721	721	NUM
inlawrev-2157	905	9	,	,	PUNCT
inlawrev-2157	905	10	724	724	NUM
inlawrev-2157	905	11	(	(	PUNCT
inlawrev-2157	905	12	10th	10th	ADJ
inlawrev-2157	905	13	cir	cir	NOUN
inlawrev-2157	905	14	.	.	PROPN
inlawrev-2157	905	15	1963	1963	NUM
inlawrev-2157	905	16	)	)	PUNCT
inlawrev-2157	905	17	.	.	PUNCT
inlawrev-2157	906	1	,	,	PUNCT
inlawrev-2157	906	2	4660	4660	NUM
inlawrev-2157	906	3	t.c	t.c	PROPN
inlawrev-2157	906	4	.	.	PROPN
inlawrev-2157	906	5	114	114	NUM
inlawrev-2157	906	6	(	(	PUNCT
inlawrev-2157	906	7	1973	1973	NUM
inlawrev-2157	906	8	)	)	PUNCT
inlawrev-2157	906	9	.	.	PUNCT
inlawrev-2157	907	1	,	,	PUNCT
inlawrev-2157	907	2	47similarly	47similarly	PRON
inlawrev-2157	907	3	,	,	PUNCT
inlawrev-2157	907	4	where	where	SCONJ
inlawrev-2157	907	5	the	the	DET
inlawrev-2157	907	6	clinical	clinical	ADJ
inlawrev-2157	907	7	activities	activity	NOUN
inlawrev-2157	907	8	of	of	ADP
inlawrev-2157	907	9	the	the	DET
inlawrev-2157	907	10	resident	resident	NOUN
inlawrev-2157	907	11	were	be	AUX
inlawrev-2157	907	12	limited	limit	VERB
inlawrev-2157	907	13	to	to	ADP
inlawrev-2157	907	14	transfering	transfer	VERB
inlawrev-2157	907	15	the	the	DET
inlawrev-2157	907	16	observations	observation	NOUN
inlawrev-2157	907	17	and	and	CCONJ
inlawrev-2157	907	18	directions	direction	NOUN
inlawrev-2157	907	19	of	of	ADP
inlawrev-2157	907	20	the	the	DET
inlawrev-2157	907	21	senior	senior	ADJ
inlawrev-2157	907	22	staff	staff	NOUN
inlawrev-2157	907	23	onto	onto	ADP
inlawrev-2157	907	24	the	the	DET
inlawrev-2157	907	25	patients	patient	NOUN
inlawrev-2157	907	26	'	'	PART
inlawrev-2157	907	27	charts	chart	NOUN
inlawrev-2157	907	28	,	,	PUNCT
inlawrev-2157	907	29	and	and	CCONJ
inlawrev-2157	907	30	to	to	ADP
inlawrev-2157	907	31	making	make	VERB
inlawrev-2157	907	32	suggestions	suggestion	NOUN
inlawrev-2157	907	33	during	during	ADP
inlawrev-2157	907	34	rounds	round	NOUN
inlawrev-2157	907	35	,	,	PUNCT
inlawrev-2157	907	36	the	the	DET
inlawrev-2157	907	37	activities	activity	NOUN
inlawrev-2157	907	38	were	be	AUX
inlawrev-2157	907	39	found	find	VERB
inlawrev-2157	907	40	to	to	PART
inlawrev-2157	907	41	be	be	AUX
inlawrev-2157	907	42	of	of	ADP
inlawrev-2157	907	43	minimal	minimal	ADJ
inlawrev-2157	907	44	value	value	NOUN
inlawrev-2157	907	45	to	to	ADP
inlawrev-2157	907	46	the	the	DET
inlawrev-2157	907	47	hospital	hospital	NOUN
inlawrev-2157	907	48	and	and	CCONJ
inlawrev-2157	907	49	the	the	DET
inlawrev-2157	907	50	stipend	stipend	NOUN
inlawrev-2157	907	51	received	receive	VERB
inlawrev-2157	907	52	by	by	ADP
inlawrev-2157	907	53	the	the	DET
inlawrev-2157	907	54	resident	resident	NOUN
inlawrev-2157	907	55	was	be	AUX
inlawrev-2157	907	56	a	a	DET
inlawrev-2157	907	57	fellowship	fellowship	NOUN
inlawrev-2157	907	58	.	.	PUNCT
inlawrev-2157	908	1	george	george	PROPN
inlawrev-2157	908	2	l.	l.	PROPN
inlawrev-2157	908	3	bailey	bailey	PROPN
inlawrev-2157	908	4	,	,	PUNCT
inlawrev-2157	908	5	60	60	NUM
inlawrev-2157	908	6	t.c	t.c	PROPN
inlawrev-2157	908	7	.	.	PROPN
inlawrev-2157	909	1	447	447	NUM
inlawrev-2157	909	2	(	(	PUNCT
inlawrev-2157	909	3	1973	1973	NUM
inlawrev-2157	909	4	)	)	PUNCT
inlawrev-2157	909	5	.	.	PUNCT
inlawrev-2157	910	1	1975	1975	NUM
inlawrev-2157	910	2	]	]	PUNCT
inlawrev-2157	910	3	taxation	taxation	NOUN
inlawrev-2157	910	4	of	of	ADP
inlawrev-2157	910	5	scholarships	scholarship	NOUN
inlawrev-2157	910	6	785	785	NUM
inlawrev-2157	910	7	program	program	NOUN
inlawrev-2157	910	8	and	and	CCONJ
inlawrev-2157	910	9	of	of	ADP
inlawrev-2157	910	10	minimal	minimal	ADJ
inlawrev-2157	910	11	benefit	benefit	NOUN
inlawrev-2157	910	12	to	to	ADP
inlawrev-2157	910	13	the	the	DET
inlawrev-2157	910	14	hospital	hospital	NOUN
inlawrev-2157	910	15	.	.	PUNCT
inlawrev-2157	911	1	although	although	SCONJ
inlawrev-2157	911	2	the	the	DET
inlawrev-2157	911	3	administration	administration	NOUN
inlawrev-2157	911	4	of	of	ADP
inlawrev-2157	911	5	the	the	DET
inlawrev-2157	911	6	stipend	stipend	NOUN
inlawrev-2157	911	7	had	have	VERB
inlawrev-2157	911	8	some	some	PRON
inlawrev-2157	911	9	of	of	ADP
inlawrev-2157	911	10	the	the	DET
inlawrev-2157	911	11	characteristics	characteristic	NOUN
inlawrev-2157	911	12	of	of	ADP
inlawrev-2157	911	13	an	an	DET
inlawrev-2157	911	14	employment	employment	NOUN
inlawrev-2157	911	15	relationship	relationship	NOUN
inlawrev-2157	911	16	,	,	PUNCT
inlawrev-2157	911	17	the	the	DET
inlawrev-2157	911	18	hospital	hospital	NOUN
inlawrev-2157	911	19	did	do	AUX
inlawrev-2157	911	20	not	not	PART
inlawrev-2157	911	21	benefit	benefit	VERB
inlawrev-2157	911	22	from	from	ADP
inlawrev-2157	911	23	the	the	DET
inlawrev-2157	911	24	resident	resident	NOUN
inlawrev-2157	911	25	's	's	PART
inlawrev-2157	911	26	activities	activity	NOUN
inlawrev-2157	911	27	.	.	PUNCT
inlawrev-2157	912	1	the	the	DET
inlawrev-2157	912	2	stipend	stipend	NOUN
inlawrev-2157	912	3	,	,	PUNCT
inlawrev-2157	912	4	therefore	therefore	ADV
inlawrev-2157	912	5	,	,	PUNCT
inlawrev-2157	912	6	was	be	AUX
inlawrev-2157	912	7	a	a	DET
inlawrev-2157	912	8	fellowship	fellowship	NOUN
inlawrev-2157	912	9	.	.	PUNCT
inlawrev-2157	913	1	another	another	DET
inlawrev-2157	913	2	situation	situation	NOUN
inlawrev-2157	913	3	in	in	ADP
inlawrev-2157	913	4	which	which	PRON
inlawrev-2157	913	5	a	a	DET
inlawrev-2157	913	6	residency	residency	NOUN
inlawrev-2157	913	7	stipend	stipend	NOUN
inlawrev-2157	913	8	is	be	AUX
inlawrev-2157	913	9	a	a	DET
inlawrev-2157	913	10	scholarship	scholarship	NOUN
inlawrev-2157	913	11	is	be	AUX
inlawrev-2157	913	12	when	when	SCONJ
inlawrev-2157	913	13	a	a	DET
inlawrev-2157	913	14	hospital	hospital	NOUN
inlawrev-2157	913	15	's	's	PART
inlawrev-2157	913	16	purpose	purpose	NOUN
inlawrev-2157	913	17	is	be	AUX
inlawrev-2157	913	18	to	to	PART
inlawrev-2157	913	19	teach	teach	VERB
inlawrev-2157	913	20	residents	resident	NOUN
inlawrev-2157	913	21	rather	rather	ADV
inlawrev-2157	913	22	than	than	ADP
inlawrev-2157	913	23	treat	treat	VERB
inlawrev-2157	913	24	patients	patient	NOUN
inlawrev-2157	913	25	.	.	PUNCT
inlawrev-2157	914	1	in	in	ADP
inlawrev-2157	914	2	wrobleski	wrobleski	PROPN
inlawrev-2157	914	3	v.	v.	PROPN
inlawrev-2157	914	4	bingler	bingler	PROPN
inlawrev-2157	914	5	,	,	PUNCT
inlawrev-2157	914	6	*	*	PROPN
inlawrev-2157	914	7	46	46	NUM
inlawrev-2157	915	1	the	the	DET
inlawrev-2157	915	2	court	court	NOUN
inlawrev-2157	915	3	found	find	VERB
inlawrev-2157	915	4	that	that	SCONJ
inlawrev-2157	915	5	a	a	DET
inlawrev-2157	915	6	hospital	hospital	NOUN
inlawrev-2157	915	7	was	be	AUX
inlawrev-2157	915	8	designed	design	VERB
inlawrev-2157	915	9	primarily	primarily	ADV
inlawrev-2157	915	10	as	as	ADP
inlawrev-2157	915	11	a	a	DET
inlawrev-2157	915	12	center	center	NOUN
inlawrev-2157	915	13	for	for	ADP
inlawrev-2157	915	14	research	research	NOUN
inlawrev-2157	915	15	and	and	CCONJ
inlawrev-2157	915	16	for	for	ADP
inlawrev-2157	915	17	the	the	DET
inlawrev-2157	915	18	education	education	NOUN
inlawrev-2157	915	19	and	and	CCONJ
inlawrev-2157	915	20	development	development	NOUN
inlawrev-2157	915	21	of	of	ADP
inlawrev-2157	915	22	qualified	qualified	ADJ
inlawrev-2157	915	23	specialists	specialist	NOUN
inlawrev-2157	915	24	.	.	PUNCT
inlawrev-2157	916	1	to	to	PART
inlawrev-2157	916	2	provide	provide	VERB
inlawrev-2157	916	3	a	a	DET
inlawrev-2157	916	4	cross	cross	NOUN
inlawrev-2157	916	5	-	-	NOUN
inlawrev-2157	916	6	section	section	NOUN
inlawrev-2157	916	7	of	of	ADP
inlawrev-2157	916	8	cases	case	NOUN
inlawrev-2157	916	9	necessary	necessary	ADJ
inlawrev-2157	916	10	for	for	ADP
inlawrev-2157	916	11	training	training	NOUN
inlawrev-2157	916	12	,	,	PUNCT
inlawrev-2157	916	13	the	the	DET
inlawrev-2157	916	14	patients	patient	NOUN
inlawrev-2157	916	15	admitted	admit	VERB
inlawrev-2157	916	16	to	to	ADP
inlawrev-2157	916	17	the	the	DET
inlawrev-2157	916	18	hospital	hospital	NOUN
inlawrev-2157	916	19	were	be	AUX
inlawrev-2157	916	20	selected	select	VERB
inlawrev-2157	916	21	from	from	ADP
inlawrev-2157	916	22	persons	person	NOUN
inlawrev-2157	916	23	hospitalized	hospitalize	VERB
inlawrev-2157	916	24	elsewhere	elsewhere	ADV
inlawrev-2157	916	25	.	.	PUNCT
inlawrev-2157	917	1	since	since	SCONJ
inlawrev-2157	917	2	the	the	DET
inlawrev-2157	917	3	institute	institute	NOUN
inlawrev-2157	917	4	had	have	VERB
inlawrev-2157	917	5	adequate	adequate	ADJ
inlawrev-2157	917	6	staff	staff	NOUN
inlawrev-2157	917	7	,	,	PUNCT
inlawrev-2157	917	8	the	the	DET
inlawrev-2157	917	9	services	service	NOUN
inlawrev-2157	917	10	performed	perform	VERB
inlawrev-2157	917	11	by	by	ADP
inlawrev-2157	917	12	residents	resident	NOUN
inlawrev-2157	917	13	were	be	AUX
inlawrev-2157	917	14	only	only	ADV
inlawrev-2157	917	15	supplementary	supplementary	ADJ
inlawrev-2157	917	16	.	.	PUNCT
inlawrev-2157	918	1	moreover	moreover	ADV
inlawrev-2157	918	2	,	,	PUNCT
inlawrev-2157	918	3	the	the	DET
inlawrev-2157	918	4	services	service	NOUN
inlawrev-2157	918	5	were	be	AUX
inlawrev-2157	918	6	not	not	PART
inlawrev-2157	918	7	of	of	ADP
inlawrev-2157	918	8	material	material	ADJ
inlawrev-2157	918	9	benefit	benefit	NOUN
inlawrev-2157	918	10	since	since	SCONJ
inlawrev-2157	918	11	they	they	PRON
inlawrev-2157	918	12	were	be	AUX
inlawrev-2157	918	13	performed	perform	VERB
inlawrev-2157	918	14	under	under	ADP
inlawrev-2157	918	15	continuous	continuous	ADJ
inlawrev-2157	918	16	,	,	PUNCT
inlawrev-2157	918	17	individual	individual	ADJ
inlawrev-2157	918	18	supervision	supervision	NOUN
inlawrev-2157	918	19	.	.	PUNCT
inlawrev-2157	919	1	for	for	ADP
inlawrev-2157	919	2	these	these	DET
inlawrev-2157	919	3	reasons	reason	NOUN
inlawrev-2157	919	4	,	,	PUNCT
inlawrev-2157	919	5	the	the	DET
inlawrev-2157	919	6	court	court	NOUN
inlawrev-2157	919	7	concluded	conclude	VERB
inlawrev-2157	919	8	that	that	SCONJ
inlawrev-2157	919	9	the	the	DET
inlawrev-2157	919	10	stipend	stipend	NOUN
inlawrev-2157	919	11	was	be	AUX
inlawrev-2157	919	12	a	a	DET
inlawrev-2157	919	13	fellowship	fellowship	NOUN
inlawrev-2157	919	14	.	.	PUNCT
inlawrev-2157	920	1	once	once	SCONJ
inlawrev-2157	920	2	the	the	DET
inlawrev-2157	920	3	primary	primary	ADJ
inlawrev-2157	920	4	purpose	purpose	NOUN
inlawrev-2157	920	5	test	test	NOUN
inlawrev-2157	920	6	is	be	AUX
inlawrev-2157	920	7	satisfied	satisfied	ADJ
inlawrev-2157	920	8	,	,	PUNCT
inlawrev-2157	920	9	therefore	therefore	ADV
inlawrev-2157	920	10	,	,	PUNCT
inlawrev-2157	920	11	the	the	DET
inlawrev-2157	920	12	fact	fact	NOUN
inlawrev-2157	920	13	that	that	SCONJ
inlawrev-2157	920	14	a	a	DET
inlawrev-2157	920	15	grantor	grantor	NOUN
inlawrev-2157	920	16	derives	derive	VERB
inlawrev-2157	920	17	incidental	incidental	ADJ
inlawrev-2157	920	18	benefit	benefit	NOUN
inlawrev-2157	920	19	from	from	ADP
inlawrev-2157	920	20	activities	activity	NOUN
inlawrev-2157	920	21	of	of	ADP
inlawrev-2157	920	22	the	the	DET
inlawrev-2157	920	23	grant	grant	NOUN
inlawrev-2157	920	24	recipient	recipient	NOUN
inlawrev-2157	920	25	does	do	AUX
inlawrev-2157	920	26	not	not	PART
inlawrev-2157	920	27	affect	affect	VERB
inlawrev-2157	920	28	the	the	DET
inlawrev-2157	920	29	excludability	excludability	NOUN
inlawrev-2157	920	30	of	of	ADP
inlawrev-2157	920	31	the	the	DET
inlawrev-2157	920	32	grant	grant	NOUN
inlawrev-2157	920	33	from	from	ADP
inlawrev-2157	920	34	gross	gross	ADJ
inlawrev-2157	920	35	income	income	NOUN
inlawrev-2157	920	36	.	.	PUNCT
inlawrev-2157	921	1	149	149	NUM
inlawrev-2157	921	2	the	the	DET
inlawrev-2157	921	3	two	two	NUM
inlawrev-2157	921	4	other	other	ADJ
inlawrev-2157	921	5	cases	case	NOUN
inlawrev-2157	921	6	in	in	ADP
inlawrev-2157	921	7	which	which	PRON
inlawrev-2157	921	8	grants	grant	NOUN
inlawrev-2157	921	9	to	to	ADP
inlawrev-2157	921	10	residents	resident	NOUN
inlawrev-2157	921	11	were	be	AUX
inlawrev-2157	921	12	found	find	VERB
inlawrev-2157	921	13	to	to	PART
inlawrev-2157	921	14	be	be	AUX
inlawrev-2157	921	15	fellowships	fellowship	NOUN
inlawrev-2157	921	16	were	be	AUX
inlawrev-2157	921	17	decided	decide	VERB
inlawrev-2157	921	18	by	by	ADP
inlawrev-2157	921	19	juries	jury	NOUN
inlawrev-2157	921	20	.	.	PUNCT
inlawrev-2157	921	21	'	'	PUNCT
inlawrev-2157	922	1	50	50	NUM
inlawrev-2157	922	2	these	these	DET
inlawrev-2157	922	3	decisions	decision	NOUN
inlawrev-2157	922	4	were	be	AUX
inlawrev-2157	922	5	based	base	VERB
inlawrev-2157	922	6	upon	upon	SCONJ
inlawrev-2157	922	7	determinations	determination	NOUN
inlawrev-2157	922	8	that	that	SCONJ
inlawrev-2157	922	9	the	the	DET
inlawrev-2157	922	10	payments	payment	NOUN
inlawrev-2157	922	11	were	be	AUX
inlawrev-2157	922	12	primarily	primarily	ADV
inlawrev-2157	922	13	intended	intend	VERB
inlawrev-2157	922	14	to	to	PART
inlawrev-2157	922	15	further	further	VERB
inlawrev-2157	922	16	the	the	DET
inlawrev-2157	922	17	education	education	NOUN
inlawrev-2157	922	18	of	of	ADP
inlawrev-2157	922	19	the	the	DET
inlawrev-2157	922	20	recipient	recipient	NOUN
inlawrev-2157	922	21	in	in	ADP
inlawrev-2157	922	22	an	an	DET
inlawrev-2157	922	23	individual	individual	ADJ
inlawrev-2157	922	24	capacity	capacity	NOUN
inlawrev-2157	922	25	and	and	CCONJ
inlawrev-2157	922	26	did	do	AUX
inlawrev-2157	922	27	not	not	PART
inlawrev-2157	922	28	represent	represent	VERB
inlawrev-2157	922	29	compensation	compensation	NOUN
inlawrev-2157	922	30	for	for	ADP
inlawrev-2157	922	31	services	service	NOUN
inlawrev-2157	922	32	.	.	PUNCT
inlawrev-2157	923	1	the	the	DET
inlawrev-2157	923	2	specific	specific	ADJ
inlawrev-2157	923	3	facts	fact	NOUN
inlawrev-2157	923	4	and	and	CCONJ
inlawrev-2157	923	5	reasoning	reason	VERB
inlawrev-2157	923	6	underlying	underlie	VERB
inlawrev-2157	923	7	the	the	DET
inlawrev-2157	923	8	decisions	decision	NOUN
inlawrev-2157	923	9	,	,	PUNCT
inlawrev-2157	923	10	however	however	ADV
inlawrev-2157	923	11	,	,	PUNCT
inlawrev-2157	923	12	were	be	AUX
inlawrev-2157	923	13	not	not	PART
inlawrev-2157	923	14	reported	report	VERB
inlawrev-2157	923	15	.	.	PUNCT
inlawrev-2157	924	1	151	151	NUM
inlawrev-2157	924	2	similar	similar	ADJ
inlawrev-2157	924	3	considerations	consideration	NOUN
inlawrev-2157	924	4	also	also	ADV
inlawrev-2157	924	5	are	be	AUX
inlawrev-2157	924	6	applied	apply	VERB
inlawrev-2157	924	7	to	to	ADP
inlawrev-2157	924	8	non	non	ADJ
inlawrev-2157	924	9	-	-	ADJ
inlawrev-2157	924	10	medical	medical	ADJ
inlawrev-2157	924	11	internships	internship	NOUN
inlawrev-2157	924	12	.	.	PUNCT
inlawrev-2157	925	1	amounts	amount	NOUN
inlawrev-2157	925	2	paid	pay	VERB
inlawrev-2157	925	3	to	to	ADP
inlawrev-2157	925	4	ministerial	ministerial	ADJ
inlawrev-2157	925	5	interns	intern	NOUN
inlawrev-2157	925	6	and	and	CCONJ
inlawrev-2157	925	7	residents	resident	NOUN
inlawrev-2157	925	8	in	in	ADP
inlawrev-2157	925	9	a	a	DET
inlawrev-2157	925	10	program	program	NOUN
inlawrev-2157	925	11	of	of	ADP
inlawrev-2157	925	12	training	training	NOUN
inlawrev-2157	925	13	in	in	ADP
inlawrev-2157	925	14	pastoral	pastoral	ADJ
inlawrev-2157	925	15	care	care	NOUN
inlawrev-2157	925	16	,	,	PUNCT
inlawrev-2157	925	17	152	152	NUM
inlawrev-2157	925	18	or	or	CCONJ
inlawrev-2157	925	19	to	to	ADP
inlawrev-2157	925	20	social	social	ADJ
inlawrev-2157	925	21	service	service	NOUN
inlawrev-2157	925	22	interns	intern	NOUN
inlawrev-2157	925	23	training	training	NOUN
inlawrev-2157	925	24	with	with	ADP
inlawrev-2157	925	25	a	a	DET
inlawrev-2157	925	26	social	social	ADJ
inlawrev-2157	925	27	service	service	NOUN
inlawrev-2157	925	28	agency	agency	NOUN
inlawrev-2157	925	29	,	,	PUNCT
inlawrev-2157	925	30	153	153	NUM
inlawrev-2157	925	31	have	have	AUX
inlawrev-2157	925	32	been	be	AUX
inlawrev-2157	925	33	deemed	deem	VERB
inlawrev-2157	925	34	compensation	compensation	NOUN
inlawrev-2157	925	35	when	when	SCONJ
inlawrev-2157	925	36	the	the	DET
inlawrev-2157	925	37	recipients	recipient	NOUN
inlawrev-2157	925	38	were	be	AUX
inlawrev-2157	925	39	primarily	primarily	ADV
inlawrev-2157	925	40	performing	perform	VERB
inlawrev-2157	925	41	services	service	NOUN
inlawrev-2157	925	42	but	but	CCONJ
inlawrev-2157	925	43	also	also	ADV
inlawrev-2157	925	44	were	be	AUX
inlawrev-2157	925	45	acquiring	acquire	VERB
inlawrev-2157	925	46	training	training	NOUN
inlawrev-2157	925	47	.	.	PUNCT
inlawrev-2157	926	1	on	on	ADP
inlawrev-2157	926	2	the	the	DET
inlawrev-2157	926	3	other	other	ADJ
inlawrev-2157	926	4	hand	hand	NOUN
inlawrev-2157	926	5	,	,	PUNCT
inlawrev-2157	926	6	the	the	DET
inlawrev-2157	926	7	148161	148161	NUM
inlawrev-2157	926	8	f.	f.	PROPN
inlawrev-2157	926	9	supp	supp	PROPN
inlawrev-2157	926	10	.	.	PUNCT
inlawrev-2157	927	1	901	901	NUM
inlawrev-2157	927	2	,	,	PUNCT
inlawrev-2157	927	3	905	905	NUM
inlawrev-2157	927	4	(	(	PUNCT
inlawrev-2157	927	5	w.d	w.d	PROPN
inlawrev-2157	927	6	.	.	PROPN
inlawrev-2157	927	7	pa	pa	PROPN
inlawrev-2157	927	8	.	.	PROPN
inlawrev-2157	927	9	1958	1958	NUM
inlawrev-2157	927	10	)	)	PUNCT
inlawrev-2157	927	11	.	.	PUNCT
inlawrev-2157	928	1	m9	m9	PROPN
inlawrev-2157	928	2	/	/	SYM
inlawrev-2157	928	3	d.	d.	PROPN
inlawrev-2157	928	4	at	at	ADP
inlawrev-2157	928	5	904	904	NUM
inlawrev-2157	928	6	.	.	PUNCT
inlawrev-2157	929	1	,	,	PUNCT
inlawrev-2157	929	2	50leathers	50leathers	PROPN
inlawrev-2157	929	3	v.	v.	PROPN
inlawrev-2157	929	4	united	united	PROPN
inlawrev-2157	929	5	states	states	PROPN
inlawrev-2157	929	6	,	,	PUNCT
inlawrev-2157	929	7	471	471	NUM
inlawrev-2157	929	8	f.2d	f.2d	ADP
inlawrev-2157	929	9	856	856	NUM
inlawrev-2157	929	10	(	(	PUNCT
inlawrev-2157	929	11	8th	8th	ADJ
inlawrev-2157	929	12	cir	cir	NOUN
inlawrev-2157	929	13	.	.	PROPN
inlawrev-2157	929	14	1972	1972	NUM
inlawrev-2157	929	15	)	)	PUNCT
inlawrev-2157	929	16	,	,	PUNCT
inlawrev-2157	929	17	aff'g	aff'g	VERB
inlawrev-2157	929	18	71	71	NUM
inlawrev-2157	929	19	-	-	SYM
inlawrev-2157	929	20	2	2	NUM
inlawrev-2157	929	21	u.s	u.s	PROPN
inlawrev-2157	929	22	.	.	PROPN
inlawrev-2157	929	23	tax	tax	PROPN
inlawrev-2157	929	24	cas	cas	PROPN
inlawrev-2157	929	25	.	.	PUNCT
inlawrev-2157	930	1	fl9573	fl9573	PROPN
inlawrev-2157	930	2	(	(	PUNCT
inlawrev-2157	930	3	e.d	e.d	PROPN
inlawrev-2157	930	4	.	.	PROPN
inlawrev-2157	930	5	ark	ark	PROPN
inlawrev-2157	930	6	.	.	PROPN
inlawrev-2157	930	7	1971	1971	NUM
inlawrev-2157	930	8	)	)	PUNCT
inlawrev-2157	930	9	;	;	PUNCT
inlawrev-2157	930	10	pappas	pappas	PROPN
inlawrev-2157	930	11	v.	v.	ADP
inlawrev-2157	930	12	united	united	PROPN
inlawrev-2157	930	13	states	states	PROPN
inlawrev-2157	930	14	,	,	PUNCT
inlawrev-2157	930	15	67	67	NUM
inlawrev-2157	930	16	-	-	SYM
inlawrev-2157	930	17	1	1	NUM
inlawrev-2157	930	18	u.s	u.s	PROPN
inlawrev-2157	930	19	.	.	PROPN
inlawrev-2157	930	20	tax	tax	PROPN
inlawrev-2157	930	21	cas	cas	PROPN
inlawrev-2157	930	22	.	.	PROPN
inlawrev-2157	931	1	fl	fl	PROPN
inlawrev-2157	931	2	9386	9386	NUM
inlawrev-2157	931	3	(	(	PUNCT
inlawrev-2157	931	4	e.d	e.d	PROPN
inlawrev-2157	931	5	.	.	PROPN
inlawrev-2157	931	6	ark	ark	PROPN
inlawrev-2157	931	7	.	.	PROPN
inlawrev-2157	931	8	1967	1967	NUM
inlawrev-2157	931	9	)	)	PUNCT
inlawrev-2157	931	10	.	.	PUNCT
inlawrev-2157	932	1	151	151	NUM
inlawrev-2157	932	2	oscar	oscar	NOUN
inlawrev-2157	932	3	a.	a.	NOUN
inlawrev-2157	932	4	arnaud	arnaud	PROPN
inlawrev-2157	932	5	,	,	PUNCT
inlawrev-2157	932	6	27	27	NUM
inlawrev-2157	932	7	cch	cch	NOUN
inlawrev-2157	932	8	tax	tax	NOUN
inlawrev-2157	932	9	ct	ct	PROPN
inlawrev-2157	932	10	.	.	PUNCT
inlawrev-2157	932	11	mem	mem	PROPN
inlawrev-2157	932	12	.	.	PUNCT
inlawrev-2157	932	13	1541	1541	NUM
inlawrev-2157	932	14	,	,	PUNCT
inlawrev-2157	932	15	1543	1543	NUM
inlawrev-2157	932	16	(	(	PUNCT
inlawrev-2157	932	17	1968	1968	NUM
inlawrev-2157	932	18	)	)	PUNCT
inlawrev-2157	932	19	.	.	PUNCT
inlawrev-2157	933	1	in	in	ADP
inlawrev-2157	933	2	most	most	ADJ
inlawrev-2157	933	3	of	of	ADP
inlawrev-2157	933	4	the	the	DET
inlawrev-2157	933	5	subsequent	subsequent	ADJ
inlawrev-2157	933	6	cases	case	NOUN
inlawrev-2157	933	7	,	,	PUNCT
inlawrev-2157	933	8	the	the	DET
inlawrev-2157	933	9	court	court	NOUN
inlawrev-2157	933	10	preferred	prefer	VERB
inlawrev-2157	933	11	to	to	PART
inlawrev-2157	933	12	distinguish	distinguish	VERB
inlawrev-2157	933	13	pappas	pappas	PROPN
inlawrev-2157	933	14	on	on	ADP
inlawrev-2157	933	15	the	the	DET
inlawrev-2157	933	16	ground	ground	NOUN
inlawrev-2157	933	17	that	that	SCONJ
inlawrev-2157	933	18	the	the	DET
inlawrev-2157	933	19	stipend	stipend	NOUN
inlawrev-2157	933	20	paid	pay	VERB
inlawrev-2157	933	21	to	to	ADP
inlawrev-2157	933	22	dr	dr	PROPN
inlawrev-2157	933	23	.	.	PROPN
inlawrev-2157	934	1	pappas	pappas	PROPN
inlawrev-2157	934	2	was	be	AUX
inlawrev-2157	934	3	primarily	primarily	ADV
inlawrev-2157	934	4	to	to	PART
inlawrev-2157	934	5	further	further	VERB
inlawrev-2157	934	6	the	the	DET
inlawrev-2157	934	7	recipient	recipient	NOUN
inlawrev-2157	934	8	's	's	PART
inlawrev-2157	934	9	education	education	NOUN
inlawrev-2157	934	10	and	and	CCONJ
inlawrev-2157	934	11	training	training	NOUN
inlawrev-2157	934	12	,	,	PUNCT
inlawrev-2157	934	13	and	and	CCONJ
inlawrev-2157	934	14	the	the	DET
inlawrev-2157	934	15	present	present	ADJ
inlawrev-2157	934	16	facts	fact	NOUN
inlawrev-2157	934	17	do	do	AUX
inlawrev-2157	934	18	not	not	PART
inlawrev-2157	934	19	support	support	VERB
inlawrev-2157	934	20	such	such	DET
inlawrev-2157	934	21	a	a	DET
inlawrev-2157	934	22	determination	determination	NOUN
inlawrev-2157	934	23	.	.	PUNCT
inlawrev-2157	935	1	see	see	VERB
inlawrev-2157	935	2	,	,	PUNCT
inlawrev-2157	935	3	e.g.	e.g.	ADV
inlawrev-2157	935	4	,	,	PUNCT
inlawrev-2157	935	5	rundell	rundell	NOUN
inlawrev-2157	935	6	v.	v.	ADP
inlawrev-2157	935	7	commissioner	commissioner	NOUN
inlawrev-2157	935	8	,	,	PUNCT
inlawrev-2157	935	9	72	72	NUM
inlawrev-2157	935	10	-	-	SYM
inlawrev-2157	935	11	1	1	NUM
inlawrev-2157	935	12	u.s	u.s	PROPN
inlawrev-2157	935	13	.	.	PROPN
inlawrev-2157	935	14	tax	tax	PROPN
inlawrev-2157	935	15	cas	cas	PROPN
inlawrev-2157	935	16	.	.	PUNCT
inlawrev-2157	936	1	it	it	PRON
inlawrev-2157	936	2	92	92	NUM
inlawrev-2157	936	3	-	-	SYM
inlawrev-2157	936	4	77	77	NUM
inlawrev-2157	936	5	(	(	PUNCT
inlawrev-2157	936	6	5th	5th	ADJ
inlawrev-2157	936	7	cir	cir	NOUN
inlawrev-2157	936	8	.	.	PROPN
inlawrev-2157	936	9	1972	1972	NUM
inlawrev-2157	936	10	)	)	PUNCT
inlawrev-2157	936	11	,	,	PUNCT
inlawrev-2157	936	12	aff'g	aff'g	VERB
inlawrev-2157	936	13	30	30	NUM
inlawrev-2157	936	14	cch	cch	NOUN
inlawrev-2157	936	15	tax	tax	NOUN
inlawrev-2157	936	16	ct	ct	PROPN
inlawrev-2157	936	17	.	.	PUNCT
inlawrev-2157	936	18	mem	mem	PROPN
inlawrev-2157	936	19	.	.	PUNCT
inlawrev-2157	937	1	177	177	NUM
inlawrev-2157	937	2	(	(	PUNCT
inlawrev-2157	937	3	1971	1971	NUM
inlawrev-2157	937	4	)	)	PUNCT
inlawrev-2157	938	1	;	;	PUNCT
inlawrev-2157	938	2	arthur	arthur	PROPN
inlawrev-2157	938	3	calick	calick	PROPN
inlawrev-2157	938	4	,	,	PUNCT
inlawrev-2157	938	5	31	31	NUM
inlawrev-2157	938	6	cch	cch	NOUN
inlawrev-2157	938	7	tax	tax	NOUN
inlawrev-2157	938	8	ct	ct	PROPN
inlawrev-2157	938	9	.	.	PUNCT
inlawrev-2157	938	10	mem	mem	PROPN
inlawrev-2157	938	11	.	.	PUNCT
inlawrev-2157	938	12	69	69	NUM
inlawrev-2157	938	13	(	(	PUNCT
inlawrev-2157	938	14	1972	1972	NUM
inlawrev-2157	938	15	)	)	PUNCT
inlawrev-2157	938	16	.	.	PUNCT
inlawrev-2157	938	17	'	'	PUNCT
inlawrev-2157	939	1	52rev	52rev	X
inlawrev-2157	939	2	.	.	PUNCT
inlawrev-2157	940	1	rul	rul	NOUN
inlawrev-2157	940	2	.	.	PUNCT
inlawrev-2157	941	1	70	70	NUM
inlawrev-2157	941	2	-	-	SYM
inlawrev-2157	941	3	648	648	NUM
inlawrev-2157	941	4	,	,	PUNCT
inlawrev-2157	941	5	1970	1970	NUM
inlawrev-2157	941	6	-	-	SYM
inlawrev-2157	941	7	2	2	NUM
inlawrev-2157	941	8	cum	cum	NOUN
inlawrev-2157	941	9	.	.	PUNCT
inlawrev-2157	942	1	bull	bull	NOUN
inlawrev-2157	942	2	.	.	PUNCT
inlawrev-2157	943	1	21	21	NUM
inlawrev-2157	943	2	.	.	X
inlawrev-2157	944	1	153rev	153rev	NUM
inlawrev-2157	944	2	.	.	X
inlawrev-2157	945	1	rul	rul	NOUN
inlawrev-2157	945	2	.	.	PUNCT
inlawrev-2157	946	1	66	66	NUM
inlawrev-2157	946	2	-	-	SYM
inlawrev-2157	946	3	83	83	NUM
inlawrev-2157	946	4	,	,	PUNCT
inlawrev-2157	946	5	1966	1966	NUM
inlawrev-2157	946	6	-	-	SYM
inlawrev-2157	946	7	1	1	NUM
inlawrev-2157	946	8	cum	cum	NOUN
inlawrev-2157	946	9	.	.	PUNCT
inlawrev-2157	947	1	bull	bull	NOUN
inlawrev-2157	947	2	.	.	PUNCT
inlawrev-2157	948	1	30	30	NUM
inlawrev-2157	948	2	.	.	X
inlawrev-2157	949	1	786	786	NUM
inlawrev-2157	949	2	indiana	indiana	PROPN
inlawrev-2157	949	3	law	law	PROPN
inlawrev-2157	949	4	review	review	NOUN
inlawrev-2157	949	5	[	[	X
inlawrev-2157	949	6	vol	vol	NOUN
inlawrev-2157	949	7	.	.	PUNCT
inlawrev-2157	950	1	8:749	8:749	NUM
inlawrev-2157	950	2	stipend	stipend	PROPN
inlawrev-2157	950	3	of	of	ADP
inlawrev-2157	950	4	a	a	DET
inlawrev-2157	950	5	dietetic	dietetic	ADJ
inlawrev-2157	950	6	intern	intern	NOUN
inlawrev-2157	950	7	who	who	PRON
inlawrev-2157	950	8	did	do	AUX
inlawrev-2157	950	9	not	not	PART
inlawrev-2157	950	10	stay	stay	VERB
inlawrev-2157	950	11	at	at	ADP
inlawrev-2157	950	12	any	any	DET
inlawrev-2157	950	13	one	one	NUM
inlawrev-2157	950	14	institution	institution	NOUN
inlawrev-2157	950	15	long	long	ADV
inlawrev-2157	950	16	enough	enough	ADV
inlawrev-2157	950	17	to	to	PART
inlawrev-2157	950	18	perform	perform	VERB
inlawrev-2157	950	19	significant	significant	ADJ
inlawrev-2157	950	20	,	,	PUNCT
inlawrev-2157	950	21	beneficial	beneficial	ADJ
inlawrev-2157	950	22	services	service	NOUN
inlawrev-2157	950	23	was	be	AUX
inlawrev-2157	950	24	found	find	VERB
inlawrev-2157	950	25	to	to	PART
inlawrev-2157	950	26	be	be	AUX
inlawrev-2157	950	27	a	a	DET
inlawrev-2157	950	28	scholarship	scholarship	NOUN
inlawrev-2157	950	29	.	.	PUNCT
inlawrev-2157	951	1	154	154	NUM
inlawrev-2157	951	2	the	the	DET
inlawrev-2157	951	3	stipends	stipend	NOUN
inlawrev-2157	951	4	of	of	ADP
inlawrev-2157	951	5	pastoral	pastoral	ADJ
inlawrev-2157	951	6	trainees	trainee	NOUN
inlawrev-2157	951	7	at	at	ADP
inlawrev-2157	951	8	a	a	DET
inlawrev-2157	951	9	teaching	teaching	NOUN
inlawrev-2157	951	10	hospital	hospital	NOUN
inlawrev-2157	951	11	which	which	PRON
inlawrev-2157	951	12	selected	select	VERB
inlawrev-2157	951	13	patients	patient	NOUN
inlawrev-2157	951	14	to	to	PART
inlawrev-2157	951	15	meet	meet	VERB
inlawrev-2157	951	16	the	the	DET
inlawrev-2157	951	17	needs	need	NOUN
inlawrev-2157	951	18	of	of	ADP
inlawrev-2157	951	19	the	the	DET
inlawrev-2157	951	20	teaching	teaching	NOUN
inlawrev-2157	951	21	program	program	NOUN
inlawrev-2157	951	22	and	and	CCONJ
inlawrev-2157	951	23	had	have	VERB
inlawrev-2157	951	24	a	a	DET
inlawrev-2157	951	25	permanent	permanent	ADJ
inlawrev-2157	951	26	staff	staff	NOUN
inlawrev-2157	951	27	sufficient	sufficient	ADJ
inlawrev-2157	951	28	to	to	PART
inlawrev-2157	951	29	serve	serve	VERB
inlawrev-2157	951	30	the	the	DET
inlawrev-2157	951	31	patients	patient	NOUN
inlawrev-2157	951	32	'	'	PART
inlawrev-2157	951	33	needs	need	NOUN
inlawrev-2157	951	34	also	also	ADV
inlawrev-2157	951	35	were	be	AUX
inlawrev-2157	951	36	scholarships	scholarship	NOUN
inlawrev-2157	951	37	.	.	PUNCT
inlawrev-2157	952	1	155	155	NUM
inlawrev-2157	952	2	the	the	DET
inlawrev-2157	952	3	credibility	credibility	NOUN
inlawrev-2157	952	4	of	of	ADP
inlawrev-2157	952	5	basing	base	VERB
inlawrev-2157	952	6	a	a	DET
inlawrev-2157	952	7	stipend	stipend	NOUN
inlawrev-2157	952	8	exclusion	exclusion	NOUN
inlawrev-2157	952	9	upon	upon	SCONJ
inlawrev-2157	952	10	the	the	DET
inlawrev-2157	952	11	functional	functional	ADJ
inlawrev-2157	952	12	purpose	purpose	NOUN
inlawrev-2157	952	13	of	of	ADP
inlawrev-2157	952	14	the	the	DET
inlawrev-2157	952	15	grantor	grantor	NOUN
inlawrev-2157	952	16	hospital	hospital	NOUN
inlawrev-2157	952	17	recently	recently	ADV
inlawrev-2157	952	18	has	have	AUX
inlawrev-2157	952	19	been	be	AUX
inlawrev-2157	952	20	diminished	diminish	VERB
inlawrev-2157	952	21	.	.	PUNCT
inlawrev-2157	953	1	the	the	DET
inlawrev-2157	953	2	district	district	NOUN
inlawrev-2157	953	3	court	court	NOUN
inlawrev-2157	953	4	in	in	ADP
inlawrev-2157	953	5	hembree	hembree	PROPN
inlawrev-2157	953	6	v.	v.	PROPN
inlawrev-2157	953	7	united	united	PROPN
inlawrev-2157	953	8	states	states	PROPN
inlawrev-2157	953	9	™	™	VERB
inlawrev-2157	953	10	6	6	NUM
inlawrev-2157	953	11	had	have	AUX
inlawrev-2157	953	12	held	hold	VERB
inlawrev-2157	953	13	that	that	SCONJ
inlawrev-2157	953	14	the	the	DET
inlawrev-2157	953	15	stipend	stipend	NOUN
inlawrev-2157	953	16	received	receive	VERB
inlawrev-2157	953	17	by	by	ADP
inlawrev-2157	953	18	a	a	DET
inlawrev-2157	953	19	resident	resident	NOUN
inlawrev-2157	953	20	from	from	ADP
inlawrev-2157	953	21	a	a	DET
inlawrev-2157	953	22	university	university	NOUN
inlawrev-2157	953	23	hospital	hospital	NOUN
inlawrev-2157	953	24	,	,	PUNCT
inlawrev-2157	953	25	which	which	PRON
inlawrev-2157	953	26	had	have	AUX
inlawrev-2157	953	27	been	be	AUX
inlawrev-2157	953	28	established	establish	VERB
inlawrev-2157	953	29	specifically	specifically	ADV
inlawrev-2157	953	30	as	as	ADP
inlawrev-2157	953	31	a	a	DET
inlawrev-2157	953	32	teaching	teaching	NOUN
inlawrev-2157	953	33	hospital	hospital	NOUN
inlawrev-2157	953	34	,	,	PUNCT
inlawrev-2157	953	35	was	be	AUX
inlawrev-2157	953	36	a	a	DET
inlawrev-2157	953	37	scholarship	scholarship	NOUN
inlawrev-2157	953	38	.	.	PUNCT
inlawrev-2157	954	1	the	the	DET
inlawrev-2157	954	2	court	court	PROPN
inlawrev-2157	954	3	of	of	ADP
inlawrev-2157	954	4	appeals	appeals	PROPN
inlawrev-2157	954	5	reversed	reverse	VERB
inlawrev-2157	954	6	this	this	DET
inlawrev-2157	954	7	decision	decision	NOUN
inlawrev-2157	954	8	,	,	PUNCT
inlawrev-2157	954	9	however	however	ADV
inlawrev-2157	954	10	,	,	PUNCT
inlawrev-2157	954	11	and	and	CCONJ
inlawrev-2157	954	12	concluded	conclude	VERB
inlawrev-2157	954	13	that	that	SCONJ
inlawrev-2157	954	14	the	the	DET
inlawrev-2157	954	15	primary	primary	ADJ
inlawrev-2157	954	16	purpose	purpose	NOUN
inlawrev-2157	954	17	of	of	ADP
inlawrev-2157	954	18	the	the	DET
inlawrev-2157	954	19	hospital	hospital	NOUN
inlawrev-2157	954	20	was	be	AUX
inlawrev-2157	954	21	not	not	PART
inlawrev-2157	954	22	a	a	DET
inlawrev-2157	954	23	proper	proper	ADJ
inlawrev-2157	954	24	criterion	criterion	NOUN
inlawrev-2157	954	25	for	for	ADP
inlawrev-2157	954	26	determining	determine	VERB
inlawrev-2157	954	27	the	the	DET
inlawrev-2157	954	28	character	character	NOUN
inlawrev-2157	954	29	of	of	ADP
inlawrev-2157	954	30	the	the	DET
inlawrev-2157	954	31	resident	resident	NOUN
inlawrev-2157	954	32	's	's	PART
inlawrev-2157	954	33	stipend	stipend	NOUN
inlawrev-2157	954	34	.	.	PUNCT
inlawrev-2157	955	1	the	the	DET
inlawrev-2157	955	2	primary	primary	ADJ
inlawrev-2157	955	3	purpose	purpose	NOUN
inlawrev-2157	955	4	of	of	ADP
inlawrev-2157	955	5	the	the	DET
inlawrev-2157	955	6	payment	payment	NOUN
inlawrev-2157	955	7	to	to	ADP
inlawrev-2157	955	8	the	the	DET
inlawrev-2157	955	9	resident	resident	NOUN
inlawrev-2157	955	10	,	,	PUNCT
inlawrev-2157	955	11	rather	rather	ADV
inlawrev-2157	955	12	than	than	ADP
inlawrev-2157	955	13	the	the	DET
inlawrev-2157	955	14	use	use	NOUN
inlawrev-2157	955	15	of	of	ADP
inlawrev-2157	955	16	the	the	DET
inlawrev-2157	955	17	facility	facility	NOUN
inlawrev-2157	955	18	,	,	PUNCT
inlawrev-2157	955	19	was	be	AUX
inlawrev-2157	955	20	controlling	control	VERB
inlawrev-2157	955	21	.	.	PUNCT
inlawrev-2157	956	1	157	157	NUM
inlawrev-2157	956	2	thus	thus	ADV
inlawrev-2157	956	3	,	,	PUNCT
inlawrev-2157	956	4	the	the	DET
inlawrev-2157	956	5	primary	primary	ADJ
inlawrev-2157	956	6	purpose	purpose	NOUN
inlawrev-2157	956	7	test	test	NOUN
inlawrev-2157	956	8	,	,	PUNCT
inlawrev-2157	956	9	as	as	SCONJ
inlawrev-2157	956	10	applied	apply	VERB
inlawrev-2157	956	11	to	to	ADP
inlawrev-2157	956	12	residency	residency	NOUN
inlawrev-2157	956	13	stipends	stipend	NOUN
inlawrev-2157	956	14	,	,	PUNCT
inlawrev-2157	956	15	has	have	AUX
inlawrev-2157	956	16	undergone	undergo	VERB
inlawrev-2157	956	17	a	a	DET
inlawrev-2157	956	18	subtle	subtle	ADJ
inlawrev-2157	956	19	shift	shift	NOUN
inlawrev-2157	956	20	in	in	ADP
inlawrev-2157	956	21	focus	focus	NOUN
inlawrev-2157	956	22	which	which	PRON
inlawrev-2157	956	23	makes	make	VERB
inlawrev-2157	956	24	it	it	PRON
inlawrev-2157	956	25	even	even	ADV
inlawrev-2157	956	26	more	more	ADV
inlawrev-2157	956	27	unlikely	unlikely	ADJ
inlawrev-2157	956	28	that	that	SCONJ
inlawrev-2157	956	29	the	the	DET
inlawrev-2157	956	30	stipends	stipend	NOUN
inlawrev-2157	956	31	can	can	AUX
inlawrev-2157	956	32	qualify	qualify	VERB
inlawrev-2157	956	33	as	as	ADP
inlawrev-2157	956	34	fellowships	fellowship	NOUN
inlawrev-2157	956	35	.	.	PUNCT
inlawrev-2157	957	1	the	the	DET
inlawrev-2157	957	2	primary	primary	ADJ
inlawrev-2157	957	3	function	function	NOUN
inlawrev-2157	957	4	of	of	ADP
inlawrev-2157	957	5	the	the	DET
inlawrev-2157	957	6	hospital	hospital	NOUN
inlawrev-2157	957	7	as	as	ADP
inlawrev-2157	957	8	an	an	DET
inlawrev-2157	957	9	exclusively	exclusively	ADV
inlawrev-2157	957	10	teaching	teaching	NOUN
inlawrev-2157	957	11	institution	institution	NOUN
inlawrev-2157	957	12	is	be	AUX
inlawrev-2157	957	13	no	no	ADV
inlawrev-2157	957	14	longer	long	ADV
inlawrev-2157	957	15	sufficient	sufficient	ADJ
inlawrev-2157	957	16	to	to	PART
inlawrev-2157	957	17	support	support	VERB
inlawrev-2157	957	18	a	a	DET
inlawrev-2157	957	19	claim	claim	NOUN
inlawrev-2157	957	20	that	that	SCONJ
inlawrev-2157	957	21	a	a	DET
inlawrev-2157	957	22	stipend	stipend	NOUN
inlawrev-2157	957	23	is	be	AUX
inlawrev-2157	957	24	a	a	DET
inlawrev-2157	957	25	relatively	relatively	ADV
inlawrev-2157	957	26	disinterested	disinterested	ADJ
inlawrev-2157	957	27	educational	educational	ADJ
inlawrev-2157	957	28	grant	grant	NOUN
inlawrev-2157	957	29	with	with	ADP
inlawrev-2157	957	30	no	no	DET
inlawrev-2157	957	31	requirement	requirement	NOUN
inlawrev-2157	957	32	of	of	ADP
inlawrev-2157	957	33	a	a	DET
inlawrev-2157	957	34	substantial	substantial	ADJ
inlawrev-2157	957	35	quid	quid	ADJ
inlawrev-2157	957	36	pro	pro	X
inlawrev-2157	957	37	quo	quo	NOUN
inlawrev-2157	957	38	.	.	PUNCT
inlawrev-2157	958	1	the	the	DET
inlawrev-2157	958	2	exclusion	exclusion	NOUN
inlawrev-2157	958	3	of	of	ADP
inlawrev-2157	958	4	many	many	ADJ
inlawrev-2157	958	5	stipends	stipend	NOUN
inlawrev-2157	958	6	apparently	apparently	ADV
inlawrev-2157	958	7	goes	go	VERB
inlawrev-2157	958	8	unchallenged	unchallenged	ADJ
inlawrev-2157	958	9	158	158	NUM
inlawrev-2157	958	10	because	because	SCONJ
inlawrev-2157	958	11	of	of	ADP
inlawrev-2157	958	12	policy	policy	NOUN
inlawrev-2157	958	13	differences	difference	NOUN
inlawrev-2157	958	14	among	among	ADP
inlawrev-2157	958	15	local	local	ADJ
inlawrev-2157	958	16	internal	internal	ADJ
inlawrev-2157	958	17	revenue	revenue	NOUN
inlawrev-2157	958	18	service	service	NOUN
inlawrev-2157	958	19	offices	office	NOUN
inlawrev-2157	958	20	.	.	PUNCT
inlawrev-2157	959	1	159	159	NUM
inlawrev-2157	959	2	for	for	ADP
inlawrev-2157	959	3	this	this	DET
inlawrev-2157	959	4	reason	reason	NOUN
inlawrev-2157	959	5	,	,	PUNCT
inlawrev-2157	959	6	residents	resident	NOUN
inlawrev-2157	959	7	whose	whose	DET
inlawrev-2157	959	8	exclusion	exclusion	NOUN
inlawrev-2157	959	9	is	be	AUX
inlawrev-2157	959	10	challenged	challenge	VERB
inlawrev-2157	959	11	have	have	AUX
inlawrev-2157	959	12	not	not	PART
inlawrev-2157	959	13	been	be	AUX
inlawrev-2157	959	14	reluctant	reluctant	ADJ
inlawrev-2157	959	15	to	to	PART
inlawrev-2157	959	16	litigate	litigate	VERB
inlawrev-2157	959	17	the	the	DET
inlawrev-2157	959	18	matter	matter	NOUN
inlawrev-2157	959	19	.	.	PUNCT
inlawrev-2157	960	1	this	this	DET
inlawrev-2157	960	2	divergence	divergence	NOUN
inlawrev-2157	960	3	between	between	ADP
inlawrev-2157	960	4	the	the	DET
inlawrev-2157	960	5	results	result	NOUN
inlawrev-2157	960	6	of	of	ADP
inlawrev-2157	960	7	litigated	litigate	VERB
inlawrev-2157	960	8	cases	case	NOUN
inlawrev-2157	960	9	and	and	CCONJ
inlawrev-2157	960	10	the	the	DET
inlawrev-2157	960	11	actual	actual	ADJ
inlawrev-2157	960	12	,	,	PUNCT
inlawrev-2157	960	13	54thomas	54thomas	PROPN
inlawrev-2157	960	14	p.	p.	NOUN
inlawrev-2157	960	15	phillips	phillips	PROPN
inlawrev-2157	960	16	,	,	PUNCT
inlawrev-2157	960	17	57	57	NUM
inlawrev-2157	960	18	t.c	t.c	PROPN
inlawrev-2157	960	19	.	.	PROPN
inlawrev-2157	960	20	420	420	NUM
inlawrev-2157	960	21	(	(	PUNCT
inlawrev-2157	960	22	1971	1971	NUM
inlawrev-2157	960	23	)	)	PUNCT
inlawrev-2157	960	24	.	.	PUNCT
inlawrev-2157	961	1	155rev	155rev	NUM
inlawrev-2157	961	2	.	.	X
inlawrev-2157	962	1	rul	rul	NOUN
inlawrev-2157	962	2	.	.	PUNCT
inlawrev-2157	963	1	74	74	NUM
inlawrev-2157	963	2	-	-	SYM
inlawrev-2157	963	3	186	186	NUM
inlawrev-2157	963	4	,	,	PUNCT
inlawrev-2157	963	5	1974	1974	NUM
inlawrev-2157	963	6	-	-	SYM
inlawrev-2157	963	7	1	1	NUM
inlawrev-2157	963	8	cum	cum	NOUN
inlawrev-2157	963	9	.	.	PUNCT
inlawrev-2157	964	1	bull	bull	NOUN
inlawrev-2157	964	2	.	.	PUNCT
inlawrev-2157	965	1	37	37	NUM
inlawrev-2157	965	2	.	.	PUNCT
inlawrev-2157	965	3	rev	rev	PROPN
inlawrev-2157	965	4	.	.	PUNCT
inlawrev-2157	965	5	rul	rul	PROPN
inlawrev-2157	965	6	.	.	PUNCT
inlawrev-2157	966	1	70	70	NUM
inlawrev-2157	966	2	-	-	SYM
inlawrev-2157	966	3	648	648	NUM
inlawrev-2157	966	4	,	,	PUNCT
inlawrev-2157	966	5	1970	1970	NUM
inlawrev-2157	966	6	-	-	SYM
inlawrev-2157	966	7	2	2	NUM
inlawrev-2157	966	8	cum	cum	NOUN
inlawrev-2157	966	9	.	.	PUNCT
inlawrev-2157	967	1	bull	bull	NOUN
inlawrev-2157	967	2	.	.	PUNCT
inlawrev-2157	968	1	21	21	NUM
inlawrev-2157	968	2	,	,	PUNCT
inlawrev-2157	968	3	is	be	AUX
inlawrev-2157	968	4	distinguished	distinguish	VERB
inlawrev-2157	968	5	.	.	PUNCT
inlawrev-2157	969	1	15672	15672	NUM
inlawrev-2157	969	2	-	-	SYM
inlawrev-2157	969	3	2	2	NUM
inlawrev-2157	969	4	u.s	u.s	PROPN
inlawrev-2157	969	5	.	.	PROPN
inlawrev-2157	969	6	tax	tax	PROPN
inlawrev-2157	969	7	cas	cas	PROPN
inlawrev-2157	969	8	.	.	PUNCT
inlawrev-2157	970	1	fl9607	fl9607	PROPN
inlawrev-2157	970	2	(	(	PUNCT
inlawrev-2157	970	3	4th	4th	ADJ
inlawrev-2157	970	4	cir	cir	NOUN
inlawrev-2157	970	5	.	.	PROPN
inlawrev-2157	970	6	1972	1972	NUM
inlawrev-2157	970	7	)	)	PUNCT
inlawrev-2157	970	8	,	,	PUNCT
inlawrev-2157	970	9	rev'g	rev'g	NOUN
inlawrev-2157	970	10	71	71	NUM
inlawrev-2157	970	11	-	-	SYM
inlawrev-2157	970	12	2	2	NUM
inlawrev-2157	970	13	u.s	u.s	PROPN
inlawrev-2157	970	14	.	.	PROPN
inlawrev-2157	970	15	tax	tax	PROPN
inlawrev-2157	970	16	cas	cas	PROPN
inlawrev-2157	970	17	.	.	PROPN
inlawrev-2157	970	18	ii	ii	PROPN
inlawrev-2157	970	19	9636	9636	NUM
inlawrev-2157	970	20	(	(	PUNCT
inlawrev-2157	970	21	d.s.c	d.s.c	ADJ
inlawrev-2157	970	22	.	.	NOUN
inlawrev-2157	970	23	1971	1971	NUM
inlawrev-2157	970	24	)	)	PUNCT
inlawrev-2157	970	25	.	.	PUNCT
inlawrev-2157	971	1	the	the	DET
inlawrev-2157	971	2	residency	residency	NOUN
inlawrev-2157	971	3	program	program	NOUN
inlawrev-2157	971	4	involved	involve	VERB
inlawrev-2157	971	5	rotation	rotation	NOUN
inlawrev-2157	971	6	among	among	ADP
inlawrev-2157	971	7	the	the	DET
inlawrev-2157	971	8	university	university	NOUN
inlawrev-2157	971	9	hospital	hospital	NOUN
inlawrev-2157	971	10	,	,	PUNCT
inlawrev-2157	971	11	a	a	DET
inlawrev-2157	971	12	county	county	NOUN
inlawrev-2157	971	13	hospital	hospital	NOUN
inlawrev-2157	971	14	,	,	PUNCT
inlawrev-2157	971	15	and	and	CCONJ
inlawrev-2157	971	16	a	a	DET
inlawrev-2157	971	17	veterans	veterans	PROPN
inlawrev-2157	971	18	administration	administration	NOUN
inlawrev-2157	971	19	hospital	hospital	NOUN
inlawrev-2157	971	20	.	.	PUNCT
inlawrev-2157	972	1	'	'	PUNCT
inlawrev-2157	972	2	the	the	DET
inlawrev-2157	972	3	district	district	NOUN
inlawrev-2157	972	4	court	court	NOUN
inlawrev-2157	972	5	held	hold	VERB
inlawrev-2157	972	6	that	that	SCONJ
inlawrev-2157	972	7	the	the	DET
inlawrev-2157	972	8	portion	portion	NOUN
inlawrev-2157	972	9	of	of	ADP
inlawrev-2157	972	10	the	the	DET
inlawrev-2157	972	11	stipend	stipend	NOUN
inlawrev-2157	972	12	received	receive	VERB
inlawrev-2157	972	13	by	by	ADP
inlawrev-2157	972	14	the	the	DET
inlawrev-2157	972	15	resident	resident	NOUN
inlawrev-2157	972	16	while	while	SCONJ
inlawrev-2157	972	17	working	work	VERB
inlawrev-2157	972	18	at	at	ADP
inlawrev-2157	972	19	the	the	DET
inlawrev-2157	972	20	university	university	NOUN
inlawrev-2157	972	21	hospital	hospital	NOUN
inlawrev-2157	972	22	was	be	AUX
inlawrev-2157	972	23	an	an	DET
inlawrev-2157	972	24	excludable	excludable	ADJ
inlawrev-2157	972	25	scholarship	scholarship	NOUN
inlawrev-2157	972	26	,	,	PUNCT
inlawrev-2157	972	27	while	while	SCONJ
inlawrev-2157	972	28	the	the	DET
inlawrev-2157	972	29	stipends	stipend	NOUN
inlawrev-2157	972	30	received	receive	VERB
inlawrev-2157	972	31	from	from	ADP
inlawrev-2157	972	32	the	the	DET
inlawrev-2157	972	33	county	county	NOUN
inlawrev-2157	972	34	and	and	CCONJ
inlawrev-2157	972	35	veterans	veterans	PROPN
inlawrev-2157	972	36	administration	administration	NOUN
inlawrev-2157	972	37	hospitals	hospital	NOUN
inlawrev-2157	972	38	were	be	AUX
inlawrev-2157	972	39	compensation	compensation	NOUN
inlawrev-2157	972	40	for	for	ADP
inlawrev-2157	972	41	services	service	NOUN
inlawrev-2157	972	42	.	.	PUNCT
inlawrev-2157	973	1	,	,	PUNCT
inlawrev-2157	973	2	5772	5772	NUM
inlawrev-2157	973	3	-	-	SYM
inlawrev-2157	973	4	2	2	NUM
inlawrev-2157	973	5	u.s	u.s	PROPN
inlawrev-2157	973	6	.	.	PROPN
inlawrev-2157	973	7	tax	tax	PROPN
inlawrev-2157	973	8	cas	cas	PROPN
inlawrev-2157	973	9	.	.	PUNCT
inlawrev-2157	974	1	if	if	SCONJ
inlawrev-2157	974	2	9607	9607	NUM
inlawrev-2157	974	3	,	,	PUNCT
inlawrev-2157	974	4	at	at	ADP
inlawrev-2157	974	5	85,441	85,441	NUM
inlawrev-2157	974	6	.	.	PUNCT
inlawrev-2157	974	7	'	'	PUNCT
inlawrev-2157	975	1	58the	58the	DET
inlawrev-2157	975	2	results	result	NOUN
inlawrev-2157	975	3	of	of	ADP
inlawrev-2157	975	4	a	a	DET
inlawrev-2157	975	5	survey	survey	NOUN
inlawrev-2157	975	6	taken	take	VERB
inlawrev-2157	975	7	by	by	ADP
inlawrev-2157	975	8	a	a	DET
inlawrev-2157	975	9	medical	medical	ADJ
inlawrev-2157	975	10	journal	journal	NOUN
inlawrev-2157	975	11	show	show	VERB
inlawrev-2157	975	12	that	that	SCONJ
inlawrev-2157	975	13	out	out	ADP
inlawrev-2157	975	14	of	of	ADP
inlawrev-2157	975	15	887	887	NUM
inlawrev-2157	975	16	residents	resident	NOUN
inlawrev-2157	975	17	polled	poll	VERB
inlawrev-2157	975	18	,	,	PUNCT
inlawrev-2157	975	19	29	29	NUM
inlawrev-2157	975	20	%	%	NOUN
inlawrev-2157	975	21	claimed	claim	VERB
inlawrev-2157	975	22	the	the	DET
inlawrev-2157	975	23	exclusion	exclusion	NOUN
inlawrev-2157	975	24	;	;	PUNCT
inlawrev-2157	975	25	and	and	CCONJ
inlawrev-2157	975	26	out	out	ADP
inlawrev-2157	975	27	of	of	ADP
inlawrev-2157	975	28	116	116	NUM
inlawrev-2157	975	29	physicians	physician	NOUN
inlawrev-2157	975	30	on	on	ADP
inlawrev-2157	975	31	fellowships	fellowship	NOUN
inlawrev-2157	975	32	,	,	PUNCT
inlawrev-2157	975	33	55	55	NUM
inlawrev-2157	975	34	%	%	NOUN
inlawrev-2157	975	35	claimed	claim	VERB
inlawrev-2157	975	36	the	the	DET
inlawrev-2157	975	37	exclusion	exclusion	NOUN
inlawrev-2157	975	38	.	.	PUNCT
inlawrev-2157	976	1	of	of	ADP
inlawrev-2157	976	2	the	the	DET
inlawrev-2157	976	3	exclusions	exclusion	NOUN
inlawrev-2157	976	4	claimed	claim	VERB
inlawrev-2157	976	5	,	,	PUNCT
inlawrev-2157	976	6	91	91	NUM
inlawrev-2157	976	7	%	%	NOUN
inlawrev-2157	976	8	of	of	ADP
inlawrev-2157	976	9	those	those	PRON
inlawrev-2157	976	10	by	by	ADP
inlawrev-2157	976	11	residents	resident	NOUN
inlawrev-2157	976	12	and	and	CCONJ
inlawrev-2157	976	13	96	96	NUM
inlawrev-2157	976	14	%	%	NOUN
inlawrev-2157	976	15	of	of	ADP
inlawrev-2157	976	16	those	those	PRON
inlawrev-2157	976	17	by	by	ADP
inlawrev-2157	976	18	fellows	fellow	NOUN
inlawrev-2157	976	19	went	go	VERB
inlawrev-2157	976	20	unchallenged	unchallenged	ADJ
inlawrev-2157	976	21	.	.	PUNCT
inlawrev-2157	977	1	on	on	ADP
inlawrev-2157	977	2	the	the	DET
inlawrev-2157	977	3	returns	return	NOUN
inlawrev-2157	977	4	which	which	PRON
inlawrev-2157	977	5	were	be	AUX
inlawrev-2157	977	6	audited	audit	VERB
inlawrev-2157	977	7	,	,	PUNCT
inlawrev-2157	977	8	some	some	DET
inlawrev-2157	977	9	exclusions	exclusion	NOUN
inlawrev-2157	977	10	were	be	AUX
inlawrev-2157	977	11	disallowed	disallow	VERB
inlawrev-2157	977	12	and	and	CCONJ
inlawrev-2157	977	13	some	some	PRON
inlawrev-2157	977	14	were	be	AUX
inlawrev-2157	977	15	not	not	PART
inlawrev-2157	977	16	even	even	ADV
inlawrev-2157	977	17	questioned	question	VERB
inlawrev-2157	977	18	.	.	PUNCT
inlawrev-2157	978	1	another	another	DET
inlawrev-2157	978	2	look	look	NOUN
inlawrev-2157	978	3	at	at	ADP
inlawrev-2157	978	4	that	that	DET
inlawrev-2157	978	5	$	$	SYM
inlawrev-2157	978	6	3600	3600	NUM
inlawrev-2157	978	7	fellowship	fellowship	NOUN
inlawrev-2157	978	8	exclusion	exclusion	NOUN
inlawrev-2157	978	9	,	,	PUNCT
inlawrev-2157	978	10	hospital	hospital	NOUN
inlawrev-2157	978	11	physician	physician	NOUN
inlawrev-2157	978	12	42	42	NUM
inlawrev-2157	978	13	(	(	PUNCT
inlawrev-2157	978	14	july	july	PROPN
inlawrev-2157	978	15	1971	1971	NUM
inlawrev-2157	978	16	)	)	PUNCT
inlawrev-2157	978	17	.	.	PUNCT
inlawrev-2157	979	1	159jacobson	159jacobson	PROPN
inlawrev-2157	979	2	&	&	CCONJ
inlawrev-2157	979	3	derham	derham	PROPN
inlawrev-2157	979	4	,	,	PUNCT
inlawrev-2157	979	5	lawyer	lawyer	NOUN
inlawrev-2157	979	6	and	and	CCONJ
inlawrev-2157	979	7	accountant	accountant	NOUN
inlawrev-2157	979	8	clash	clash	VERB
inlawrev-2157	979	9	on	on	ADP
inlawrev-2157	979	10	$	$	SYM
inlawrev-2157	979	11	8600	8600	NUM
inlawrev-2157	979	12	exclusion	exclusion	NOUN
inlawrev-2157	979	13	,	,	PUNCT
inlawrev-2157	979	14	resident	resident	NOUN
inlawrev-2157	979	15	&	&	CCONJ
inlawrev-2157	979	16	staff	staff	PROPN
inlawrev-2157	979	17	physician	physician	NOUN
inlawrev-2157	979	18	99	99	NUM
inlawrev-2157	979	19	(	(	PUNCT
inlawrev-2157	979	20	nov	nov	PROPN
inlawrev-2157	979	21	.	.	PROPN
inlawrev-2157	979	22	1971	1971	NUM
inlawrev-2157	979	23	)	)	PUNCT
inlawrev-2157	979	24	.	.	PUNCT
inlawrev-2157	980	1	1975	1975	NUM
inlawrev-2157	980	2	]	]	PUNCT
inlawrev-2157	980	3	taxation	taxation	NOUN
inlawrev-2157	980	4	of	of	ADP
inlawrev-2157	980	5	scholarships	scholarship	NOUN
inlawrev-2157	980	6	787	787	NUM
inlawrev-2157	980	7	treatment	treatment	NOUN
inlawrev-2157	980	8	of	of	ADP
inlawrev-2157	980	9	a	a	DET
inlawrev-2157	980	10	significant	significant	ADJ
inlawrev-2157	980	11	percentage	percentage	NOUN
inlawrev-2157	980	12	of	of	ADP
inlawrev-2157	980	13	the	the	DET
inlawrev-2157	980	14	nonlitigated	nonlitigate	VERB
inlawrev-2157	980	15	residency	residency	NOUN
inlawrev-2157	980	16	stipends	stipend	NOUN
inlawrev-2157	980	17	has	have	AUX
inlawrev-2157	980	18	caused	cause	VERB
inlawrev-2157	980	19	a	a	DET
inlawrev-2157	980	20	similar	similar	ADJ
inlawrev-2157	980	21	divergence	divergence	NOUN
inlawrev-2157	980	22	of	of	ADP
inlawrev-2157	980	23	opinion	opinion	NOUN
inlawrev-2157	980	24	regarding	regard	VERB
inlawrev-2157	980	25	the	the	DET
inlawrev-2157	980	26	proper	proper	ADJ
inlawrev-2157	980	27	course	course	NOUN
inlawrev-2157	980	28	for	for	SCONJ
inlawrev-2157	980	29	a	a	DET
inlawrev-2157	980	30	resident	resident	NOUN
inlawrev-2157	980	31	to	to	PART
inlawrev-2157	980	32	follow	follow	VERB
inlawrev-2157	980	33	.	.	PUNCT
inlawrev-2157	981	1	if	if	SCONJ
inlawrev-2157	981	2	a	a	DET
inlawrev-2157	981	3	resident	resident	NOUN
inlawrev-2157	981	4	can	can	AUX
inlawrev-2157	981	5	state	state	VERB
inlawrev-2157	981	6	with	with	ADP
inlawrev-2157	981	7	confidence	confidence	NOUN
inlawrev-2157	981	8	that	that	SCONJ
inlawrev-2157	981	9	his	his	PRON
inlawrev-2157	981	10	hospital	hospital	NOUN
inlawrev-2157	981	11	considers	consider	VERB
inlawrev-2157	981	12	the	the	DET
inlawrev-2157	981	13	primary	primary	ADJ
inlawrev-2157	981	14	purpose	purpose	NOUN
inlawrev-2157	981	15	of	of	ADP
inlawrev-2157	981	16	the	the	DET
inlawrev-2157	981	17	residency	residency	NOUN
inlawrev-2157	981	18	program	program	NOUN
inlawrev-2157	981	19	to	to	PART
inlawrev-2157	981	20	be	be	AUX
inlawrev-2157	981	21	the	the	DET
inlawrev-2157	981	22	furtherance	furtherance	NOUN
inlawrev-2157	981	23	of	of	ADP
inlawrev-2157	981	24	the	the	DET
inlawrev-2157	981	25	resident	resident	NOUN
inlawrev-2157	981	26	's	's	PART
inlawrev-2157	981	27	education	education	NOUN
inlawrev-2157	981	28	rather	rather	ADV
inlawrev-2157	981	29	than	than	ADP
inlawrev-2157	981	30	service	service	NOUN
inlawrev-2157	981	31	to	to	ADP
inlawrev-2157	981	32	patients	patient	NOUN
inlawrev-2157	981	33	,	,	PUNCT
inlawrev-2157	981	34	it	it	PRON
inlawrev-2157	981	35	has	have	AUX
inlawrev-2157	981	36	been	be	AUX
inlawrev-2157	981	37	suggested	suggest	VERB
inlawrev-2157	981	38	that	that	SCONJ
inlawrev-2157	981	39	the	the	DET
inlawrev-2157	981	40	exclusion	exclusion	NOUN
inlawrev-2157	981	41	should	should	AUX
inlawrev-2157	981	42	be	be	AUX
inlawrev-2157	981	43	claimed	claim	VERB
inlawrev-2157	981	44	.	.	PUNCT
inlawrev-2157	982	1	160	160	NUM
inlawrev-2157	982	2	emphatic	emphatic	ADJ
inlawrev-2157	982	3	disagreement	disagreement	NOUN
inlawrev-2157	982	4	with	with	ADP
inlawrev-2157	982	5	this	this	DET
inlawrev-2157	982	6	position	position	NOUN
inlawrev-2157	982	7	,	,	PUNCT
inlawrev-2157	982	8	however	however	ADV
inlawrev-2157	982	9	,	,	PUNCT
inlawrev-2157	982	10	has	have	AUX
inlawrev-2157	982	11	been	be	AUX
inlawrev-2157	982	12	expressed	express	VERB
inlawrev-2157	982	13	on	on	ADP
inlawrev-2157	982	14	the	the	DET
inlawrev-2157	982	15	ground	ground	NOUN
inlawrev-2157	982	16	that	that	SCONJ
inlawrev-2157	982	17	one	one	NUM
inlawrev-2157	982	18	so	so	ADV
inlawrev-2157	982	19	advising	advise	VERB
inlawrev-2157	982	20	a	a	DET
inlawrev-2157	982	21	resident	resident	NOUN
inlawrev-2157	982	22	is	be	AUX
inlawrev-2157	982	23	participating	participate	VERB
inlawrev-2157	982	24	in	in	ADP
inlawrev-2157	982	25	a	a	DET
inlawrev-2157	982	26	plan	plan	NOUN
inlawrev-2157	982	27	for	for	ADP
inlawrev-2157	982	28	improper	improper	ADJ
inlawrev-2157	982	29	avoidance	avoidance	NOUN
inlawrev-2157	982	30	of	of	ADP
inlawrev-2157	982	31	income	income	NOUN
inlawrev-2157	982	32	tax	tax	NOUN
inlawrev-2157	982	33	.	.	PUNCT
inlawrev-2157	983	1	161	161	NUM
inlawrev-2157	983	2	the	the	DET
inlawrev-2157	983	3	latter	latter	ADJ
inlawrev-2157	983	4	position	position	NOUN
inlawrev-2157	983	5	seems	seem	VERB
inlawrev-2157	983	6	untenable	untenable	ADJ
inlawrev-2157	983	7	,	,	PUNCT
inlawrev-2157	983	8	however	however	ADV
inlawrev-2157	983	9	,	,	PUNCT
inlawrev-2157	983	10	since	since	SCONJ
inlawrev-2157	983	11	the	the	DET
inlawrev-2157	983	12	internal	internal	ADJ
inlawrev-2157	983	13	revenue	revenue	NOUN
inlawrev-2157	983	14	service	service	NOUN
inlawrev-2157	983	15	,	,	PUNCT
inlawrev-2157	983	16	in	in	ADP
inlawrev-2157	983	17	answer	answer	NOUN
inlawrev-2157	983	18	to	to	ADP
inlawrev-2157	983	19	a	a	DET
inlawrev-2157	983	20	request	request	NOUN
inlawrev-2157	983	21	for	for	ADP
inlawrev-2157	983	22	a	a	DET
inlawrev-2157	983	23	ruling	ruling	NOUN
inlawrev-2157	983	24	,	,	PUNCT
inlawrev-2157	983	25	has	have	AUX
inlawrev-2157	983	26	stated	state	VERB
inlawrev-2157	983	27	that	that	SCONJ
inlawrev-2157	983	28	no	no	DET
inlawrev-2157	983	29	formal	formal	ADJ
inlawrev-2157	983	30	determination	determination	NOUN
inlawrev-2157	983	31	can	can	AUX
inlawrev-2157	983	32	be	be	AUX
inlawrev-2157	983	33	made.162	made.162	NOUN
inlawrev-2157	983	34	each	each	DET
inlawrev-2157	983	35	case	case	NOUN
inlawrev-2157	983	36	must	must	AUX
inlawrev-2157	983	37	be	be	AUX
inlawrev-2157	983	38	decided	decide	VERB
inlawrev-2157	983	39	upon	upon	SCONJ
inlawrev-2157	983	40	its	its	PRON
inlawrev-2157	983	41	own	own	ADJ
inlawrev-2157	983	42	facts	fact	NOUN
inlawrev-2157	983	43	and	and	CCONJ
inlawrev-2157	983	44	circumstances	circumstance	NOUN
inlawrev-2157	983	45	.	.	PUNCT
inlawrev-2157	984	1	nevertheless	nevertheless	ADV
inlawrev-2157	984	2	,	,	PUNCT
inlawrev-2157	984	3	it	it	PRON
inlawrev-2157	984	4	should	should	AUX
inlawrev-2157	984	5	be	be	AUX
inlawrev-2157	984	6	emphasized	emphasize	VERB
inlawrev-2157	984	7	that	that	SCONJ
inlawrev-2157	984	8	a	a	DET
inlawrev-2157	984	9	resident	resident	NOUN
inlawrev-2157	984	10	claiming	claim	VERB
inlawrev-2157	984	11	an	an	DET
inlawrev-2157	984	12	exclusion	exclusion	NOUN
inlawrev-2157	984	13	must	must	AUX
inlawrev-2157	984	14	believe	believe	VERB
inlawrev-2157	984	15	that	that	SCONJ
inlawrev-2157	984	16	his	his	PRON
inlawrev-2157	984	17	hospital	hospital	NOUN
inlawrev-2157	984	18	considers	consider	VERB
inlawrev-2157	984	19	the	the	DET
inlawrev-2157	984	20	primary	primary	ADJ
inlawrev-2157	984	21	purpose	purpose	NOUN
inlawrev-2157	984	22	of	of	ADP
inlawrev-2157	984	23	its	its	PRON
inlawrev-2157	984	24	program	program	NOUN
inlawrev-2157	984	25	,	,	PUNCT
inlawrev-2157	984	26	including	include	VERB
inlawrev-2157	984	27	the	the	DET
inlawrev-2157	984	28	payment	payment	NOUN
inlawrev-2157	984	29	of	of	ADP
inlawrev-2157	984	30	the	the	DET
inlawrev-2157	984	31	stipend	stipend	NOUN
inlawrev-2157	984	32	,	,	PUNCT
inlawrev-2157	984	33	to	to	PART
inlawrev-2157	984	34	be	be	AUX
inlawrev-2157	984	35	strictly	strictly	ADV
inlawrev-2157	984	36	educational	educational	ADJ
inlawrev-2157	984	37	.	.	PUNCT
inlawrev-2157	985	1	it	it	PRON
inlawrev-2157	985	2	is	be	AUX
inlawrev-2157	985	3	a	a	DET
inlawrev-2157	985	4	rare	rare	ADJ
inlawrev-2157	985	5	hospital	hospital	NOUN
inlawrev-2157	985	6	that	that	PRON
inlawrev-2157	985	7	can	can	AUX
inlawrev-2157	985	8	meet	meet	VERB
inlawrev-2157	985	9	this	this	DET
inlawrev-2157	985	10	criterion	criterion	NOUN
inlawrev-2157	985	11	.	.	PUNCT
inlawrev-2157	986	1	in	in	ADP
inlawrev-2157	986	2	summary	summary	NOUN
inlawrev-2157	986	3	,	,	PUNCT
inlawrev-2157	986	4	stipends	stipend	NOUN
inlawrev-2157	986	5	paid	pay	VERB
inlawrev-2157	986	6	to	to	ADP
inlawrev-2157	986	7	residents	resident	NOUN
inlawrev-2157	986	8	by	by	ADP
inlawrev-2157	986	9	a	a	DET
inlawrev-2157	986	10	hospital	hospital	NOUN
inlawrev-2157	986	11	in	in	ADP
inlawrev-2157	986	12	which	which	PRON
inlawrev-2157	986	13	they	they	PRON
inlawrev-2157	986	14	are	be	AUX
inlawrev-2157	986	15	training	train	VERB
inlawrev-2157	986	16	are	be	AUX
inlawrev-2157	986	17	taxable	taxable	ADJ
inlawrev-2157	986	18	compensation	compensation	NOUN
inlawrev-2157	986	19	.	.	PUNCT
inlawrev-2157	987	1	only	only	ADV
inlawrev-2157	987	2	in	in	ADP
inlawrev-2157	987	3	the	the	DET
inlawrev-2157	987	4	extremely	extremely	ADV
inlawrev-2157	987	5	rare	rare	ADJ
inlawrev-2157	987	6	case	case	NOUN
inlawrev-2157	987	7	of	of	ADP
inlawrev-2157	987	8	a	a	DET
inlawrev-2157	987	9	stipend	stipend	NOUN
inlawrev-2157	987	10	paid	pay	VERB
inlawrev-2157	987	11	solely	solely	ADV
inlawrev-2157	987	12	to	to	PART
inlawrev-2157	987	13	enable	enable	VERB
inlawrev-2157	987	14	the	the	DET
inlawrev-2157	987	15	recipient	recipient	NOUN
inlawrev-2157	987	16	to	to	PART
inlawrev-2157	987	17	pursue	pursue	VERB
inlawrev-2157	987	18	his	his	PRON
inlawrev-2157	987	19	education	education	NOUN
inlawrev-2157	987	20	and	and	CCONJ
inlawrev-2157	987	21	training	training	NOUN
inlawrev-2157	987	22	,	,	PUNCT
inlawrev-2157	987	23	with	with	ADP
inlawrev-2157	987	24	no	no	DET
inlawrev-2157	987	25	significant	significant	ADJ
inlawrev-2157	987	26	benefit	benefit	NOUN
inlawrev-2157	987	27	from	from	ADP
inlawrev-2157	987	28	the	the	DET
inlawrev-2157	987	29	recipient	recipient	NOUN
inlawrev-2157	987	30	's	's	PART
inlawrev-2157	987	31	activities	activity	NOUN
inlawrev-2157	987	32	inuring	inure	VERB
inlawrev-2157	987	33	to	to	ADP
inlawrev-2157	987	34	the	the	DET
inlawrev-2157	987	35	grantor	grantor	NOUN
inlawrev-2157	987	36	,	,	PUNCT
inlawrev-2157	987	37	is	be	AUX
inlawrev-2157	987	38	a	a	DET
inlawrev-2157	987	39	residency	residency	NOUN
inlawrev-2157	987	40	stipend	stipend	NOUN
inlawrev-2157	987	41	a	a	DET
inlawrev-2157	987	42	fellowship	fellowship	NOUN
inlawrev-2157	987	43	and	and	CCONJ
inlawrev-2157	987	44	excludable	excludable	ADJ
inlawrev-2157	987	45	from	from	ADP
inlawrev-2157	987	46	gross	gross	ADJ
inlawrev-2157	987	47	income	income	NOUN
inlawrev-2157	987	48	.	.	PUNCT
inlawrev-2157	988	1	b.	b.	PROPN
inlawrev-2157	988	2	degree	degree	NOUN
inlawrev-2157	988	3	candidates	candidate	NOUN
inlawrev-2157	988	4	occasionally	occasionally	ADV
inlawrev-2157	988	5	a	a	DET
inlawrev-2157	988	6	physician	physician	NOUN
inlawrev-2157	988	7	serving	serve	VERB
inlawrev-2157	988	8	a	a	DET
inlawrev-2157	988	9	residency	residency	NOUN
inlawrev-2157	988	10	does	do	AUX
inlawrev-2157	988	11	so	so	ADV
inlawrev-2157	988	12	in	in	ADP
inlawrev-2157	988	13	the	the	DET
inlawrev-2157	988	14	capacity	capacity	NOUN
inlawrev-2157	988	15	of	of	ADP
inlawrev-2157	988	16	a	a	DET
inlawrev-2157	988	17	degree	degree	NOUN
inlawrev-2157	988	18	candidate	candidate	NOUN
inlawrev-2157	988	19	.	.	PUNCT
inlawrev-2157	988	20	163	163	NUM
inlawrev-2157	988	21	in	in	ADP
inlawrev-2157	988	22	this	this	DET
inlawrev-2157	988	23	situation	situation	NOUN
inlawrev-2157	988	24	,	,	PUNCT
inlawrev-2157	988	25	the	the	DET
inlawrev-2157	988	26	determination	determination	NOUN
inlawrev-2157	988	27	of	of	ADP
inlawrev-2157	988	28	the	the	DET
inlawrev-2157	988	29	character	character	NOUN
inlawrev-2157	988	30	of	of	ADP
inlawrev-2157	988	31	a	a	DET
inlawrev-2157	988	32	stipend	stipend	NOUN
inlawrev-2157	988	33	is	be	AUX
inlawrev-2157	988	34	governed	govern	VERB
inlawrev-2157	988	35	by	by	ADP
inlawrev-2157	988	36	precedent	precedent	NOUN
inlawrev-2157	988	37	established	establish	VERB
inlawrev-2157	988	38	in	in	ADP
inlawrev-2157	988	39	cases	case	NOUN
inlawrev-2157	988	40	involving	involve	VERB
inlawrev-2157	988	41	graduate	graduate	ADJ
inlawrev-2157	988	42	assistantships	assistantship	NOUN
inlawrev-2157	988	43	as	as	ADV
inlawrev-2157	988	44	well	well	ADV
inlawrev-2157	988	45	as	as	ADP
inlawrev-2157	988	46	in	in	ADP
inlawrev-2157	988	47	cases	case	NOUN
inlawrev-2157	988	48	involving	involve	VERB
inlawrev-2157	988	49	the	the	DET
inlawrev-2157	988	50	more	more	ADV
inlawrev-2157	988	51	common	common	ADJ
inlawrev-2157	988	52	types	type	NOUN
inlawrev-2157	988	53	of	of	ADP
inlawrev-2157	988	54	medical	medical	ADJ
inlawrev-2157	988	55	residencies	residency	NOUN
inlawrev-2157	988	56	.	.	PUNCT
inlawrev-2157	989	1	164	164	NUM
inlawrev-2157	989	2	therefore	therefore	ADV
inlawrev-2157	989	3	,	,	PUNCT
inlawrev-2157	989	4	if	if	SCONJ
inlawrev-2157	989	5	a	a	DET
inlawrev-2157	989	6	training	training	NOUN
inlawrev-2157	989	7	program	program	NOUN
inlawrev-2157	989	8	is	be	AUX
inlawrev-2157	989	9	under	under	ADP
inlawrev-2157	989	10	the	the	DET
inlawrev-2157	989	11	supervision	supervision	NOUN
inlawrev-2157	989	12	of	of	ADP
inlawrev-2157	989	13	a	a	DET
inlawrev-2157	989	14	graduate	graduate	NOUN
inlawrev-2157	989	15	school	school	NOUN
inlawrev-2157	989	16	and	and	CCONJ
inlawrev-2157	989	17	is	be	AUX
inlawrev-2157	989	18	part	part	NOUN
inlawrev-2157	989	19	of	of	ADP
inlawrev-2157	989	20	the	the	DET
inlawrev-2157	989	21	regular	regular	ADJ
inlawrev-2157	989	22	curriculum	curriculum	NOUN
inlawrev-2157	989	23	required	require	VERB
inlawrev-2157	989	24	of	of	ADP
inlawrev-2157	989	25	all	all	DET
inlawrev-2157	989	26	degree	degree	NOUN
inlawrev-2157	989	27	candidates	candidate	NOUN
inlawrev-2157	989	28	,	,	PUNCT
inlawrev-2157	989	29	a	a	DET
inlawrev-2157	989	30	stipend	stipend	NOUN
inlawrev-2157	989	31	qualifies	qualify	VERB
inlawrev-2157	989	32	as	as	ADP
inlawrev-2157	989	33	a	a	DET
inlawrev-2157	989	34	fellowship	fellowship	NOUN
inlawrev-2157	989	35	grant	grant	NOUN
inlawrev-2157	989	36	.	.	PUNCT
inlawrev-2157	990	1	165	165	NUM
inlawrev-2157	990	2	similarly	similarly	ADV
inlawrev-2157	990	3	,	,	PUNCT
inlawrev-2157	990	4	if	if	SCONJ
inlawrev-2157	990	5	a	a	DET
inlawrev-2157	990	6	program	program	NOUN
inlawrev-2157	990	7	is	be	AUX
inlawrev-2157	990	8	not	not	PART
inlawrev-2157	990	9	directly	directly	ADV
inlawrev-2157	990	10	controlled	control	VERB
inlawrev-2157	990	11	by	by	ADP
inlawrev-2157	990	12	a	a	DET
inlawrev-2157	990	13	graduate	graduate	NOUN
inlawrev-2157	990	14	school	school	NOUN
inlawrev-2157	990	15	,	,	PUNCT
inlawrev-2157	990	16	but	but	CCONJ
inlawrev-2157	990	17	a	a	DET
inlawrev-2157	990	18	resident	resident	NOUN
inlawrev-2157	990	19	's	's	PART
inlawrev-2157	990	20	activities	activity	NOUN
inlawrev-2157	990	21	are	be	AUX
inlawrev-2157	990	22	part	part	NOUN
inlawrev-2157	990	23	of	of	ADP
inlawrev-2157	990	24	the	the	DET
inlawrev-2157	990	25	degree	degree	NOUN
inlawrev-2157	990	26	requirements	requirement	NOUN
inlawrev-2157	990	27	and	and	CCONJ
inlawrev-2157	990	28	are	be	AUX
inlawrev-2157	990	29	limited	limit	VERB
inlawrev-2157	990	30	to	to	ADP
inlawrev-2157	990	31	strictly	strictly	ADV
inlawrev-2157	990	32	observational	observational	ADJ
inlawrev-2157	990	33	and	and	CCONJ
inlawrev-2157	990	34	160jacobson	160jacobson	NUM
inlawrev-2157	990	35	,	,	PUNCT
inlawrev-2157	990	36	tax	tax	NOUN
inlawrev-2157	990	37	tips	tip	NOUN
inlawrev-2157	990	38	for	for	ADP
inlawrev-2157	990	39	hospital	hospital	NOUN
inlawrev-2157	990	40	doctors	doctor	NOUN
inlawrev-2157	990	41	,	,	PUNCT
inlawrev-2157	990	42	resident	resident	NOUN
inlawrev-2157	990	43	&	&	CCONJ
inlawrev-2157	990	44	staff	staff	PROPN
inlawrev-2157	990	45	physician	physician	NOUN
inlawrev-2157	990	46	91	91	NUM
inlawrev-2157	991	1	(	(	PUNCT
inlawrev-2157	991	2	jan	jan	PROPN
inlawrev-2157	991	3	.	.	PROPN
inlawrev-2157	991	4	1971	1971	NUM
inlawrev-2157	991	5	)	)	PUNCT
inlawrev-2157	991	6	.	.	PUNCT
inlawrev-2157	992	1	,	,	PUNCT
inlawrev-2157	992	2	6	6	NUM
inlawrev-2157	992	3	,	,	PUNCT
inlawrev-2157	992	4	jacobson	jacobson	PROPN
inlawrev-2157	992	5	&	&	CCONJ
inlawrev-2157	992	6	derham	derham	PROPN
inlawrev-2157	992	7	,	,	PUNCT
inlawrev-2157	992	8	lawyer	lawyer	NOUN
inlawrev-2157	992	9	and	and	CCONJ
inlawrev-2157	992	10	accountant	accountant	NOUN
inlawrev-2157	992	11	clash	clash	VERB
inlawrev-2157	992	12	on	on	ADP
inlawrev-2157	992	13	$	$	SYM
inlawrev-2157	992	14	5600	5600	NUM
inlawrev-2157	992	15	exclusion	exclusion	NOUN
inlawrev-2157	992	16	,	,	PUNCT
inlawrev-2157	992	17	resident	resident	NOUN
inlawrev-2157	992	18	&	&	CCONJ
inlawrev-2157	992	19	staff	staff	PROPN
inlawrev-2157	992	20	physician	physician	NOUN
inlawrev-2157	992	21	99	99	NUM
inlawrev-2157	992	22	(	(	PUNCT
inlawrev-2157	992	23	nov	nov	PROPN
inlawrev-2157	992	24	.	.	PROPN
inlawrev-2157	992	25	1971	1971	NUM
inlawrev-2157	992	26	)	)	PUNCT
inlawrev-2157	992	27	.	.	PUNCT
inlawrev-2157	993	1	,	,	PUNCT
inlawrev-2157	993	2	62	62	NUM
inlawrev-2157	993	3	/	/	SYM
inlawrev-2157	993	4	d	d	NOUN
inlawrev-2157	993	5	*	*	PROPN
inlawrev-2157	993	6	63e.g	63e.g	NUM
inlawrev-2157	993	7	.	.	PUNCT
inlawrev-2157	993	8	,	,	PUNCT
inlawrev-2157	993	9	master	master	NOUN
inlawrev-2157	993	10	of	of	ADP
inlawrev-2157	993	11	science	science	NOUN
inlawrev-2157	993	12	in	in	ADP
inlawrev-2157	993	13	internal	internal	ADJ
inlawrev-2157	993	14	medicine	medicine	NOUN
inlawrev-2157	993	15	,	,	PUNCT
inlawrev-2157	993	16	doctor	doctor	NOUN
inlawrev-2157	993	17	of	of	ADP
inlawrev-2157	993	18	philosophy	philosophy	NOUN
inlawrev-2157	993	19	in	in	ADP
inlawrev-2157	993	20	clinical	clinical	ADJ
inlawrev-2157	993	21	psychology	psychology	NOUN
inlawrev-2157	993	22	,	,	PUNCT
inlawrev-2157	993	23	or	or	CCONJ
inlawrev-2157	993	24	master	master	NOUN
inlawrev-2157	993	25	of	of	ADP
inlawrev-2157	993	26	science	science	NOUN
inlawrev-2157	993	27	in	in	ADP
inlawrev-2157	993	28	hospital	hospital	NOUN
inlawrev-2157	993	29	administration	administration	NOUN
inlawrev-2157	993	30	.	.	PUNCT
inlawrev-2157	993	31	'	'	PUNCT
inlawrev-2157	994	1	"	"	PUNCT
inlawrev-2157	994	2	william	william	PROPN
inlawrev-2157	994	3	wells	wells	PROPN
inlawrev-2157	994	4	,	,	PUNCT
inlawrev-2157	994	5	40	40	NUM
inlawrev-2157	994	6	t.c	t.c	PROPN
inlawrev-2157	994	7	.	.	PROPN
inlawrev-2157	994	8	40	40	NUM
inlawrev-2157	994	9	,	,	PUNCT
inlawrev-2157	994	10	47	47	NUM
inlawrev-2157	994	11	(	(	PUNCT
inlawrev-2157	994	12	1963	1963	NUM
inlawrev-2157	994	13	)	)	PUNCT
inlawrev-2157	994	14	.	.	PUNCT
inlawrev-2157	995	1	165anderson	165anderson	PROPN
inlawrev-2157	995	2	v.	v.	ADP
inlawrev-2157	995	3	united	united	PROPN
inlawrev-2157	995	4	states	states	PROPN
inlawrev-2157	995	5	,	,	PUNCT
inlawrev-2157	995	6	61	61	NUM
inlawrev-2157	995	7	-	-	SYM
inlawrev-2157	995	8	1	1	NUM
inlawrev-2157	995	9	u.s	u.s	PROPN
inlawrev-2157	995	10	.	.	PROPN
inlawrev-2157	995	11	tax	tax	PROPN
inlawrev-2157	995	12	cas	cas	PROPN
inlawrev-2157	995	13	.	.	PUNCT
inlawrev-2157	996	1	u	u	NOUN
inlawrev-2157	996	2	9162	9162	NUM
inlawrev-2157	996	3	(	(	PUNCT
inlawrev-2157	996	4	d.	d.	PROPN
inlawrev-2157	996	5	minn	minn	PROPN
inlawrev-2157	996	6	.	.	PROPN
inlawrev-2157	996	7	1960	1960	NUM
inlawrev-2157	996	8	)	)	PUNCT
inlawrev-2157	996	9	.	.	PUNCT
inlawrev-2157	997	1	788	788	NUM
inlawrev-2157	997	2	indiana	indiana	PROPN
inlawrev-2157	997	3	law	law	NOUN
inlawrev-2157	997	4	review	review	NOUN
inlawrev-2157	997	5	[	[	X
inlawrev-2157	997	6	vol	vol	NOUN
inlawrev-2157	997	7	.	.	PUNCT
inlawrev-2157	998	1	8:749	8:749	NUM
inlawrev-2157	998	2	educational	educational	ADJ
inlawrev-2157	998	3	functions	function	NOUN
inlawrev-2157	998	4	,	,	PUNCT
inlawrev-2157	998	5	the	the	DET
inlawrev-2157	998	6	grant	grant	NOUN
inlawrev-2157	998	7	is	be	AUX
inlawrev-2157	998	8	a	a	DET
inlawrev-2157	998	9	fellowship	fellowship	NOUN
inlawrev-2157	998	10	if	if	SCONJ
inlawrev-2157	998	11	the	the	DET
inlawrev-2157	998	12	resident	resident	NOUN
inlawrev-2157	998	13	does	do	AUX
inlawrev-2157	998	14	not	not	PART
inlawrev-2157	998	15	replace	replace	VERB
inlawrev-2157	998	16	any	any	PRON
inlawrev-2157	998	17	of	of	ADP
inlawrev-2157	998	18	the	the	DET
inlawrev-2157	998	19	institution	institution	NOUN
inlawrev-2157	998	20	's	's	PART
inlawrev-2157	998	21	personnel	personnel	NOUN
inlawrev-2157	998	22	.	.	PUNCT
inlawrev-2157	999	1	166	166	NUM
inlawrev-2157	999	2	even	even	ADV
inlawrev-2157	999	3	if	if	SCONJ
inlawrev-2157	999	4	the	the	DET
inlawrev-2157	999	5	resident	resident	NOUN
inlawrev-2157	999	6	functions	function	NOUN
inlawrev-2157	999	7	as	as	ADP
inlawrev-2157	999	8	part	part	NOUN
inlawrev-2157	999	9	of	of	ADP
inlawrev-2157	999	10	the	the	DET
inlawrev-2157	999	11	work	work	NOUN
inlawrev-2157	999	12	force	force	NOUN
inlawrev-2157	999	13	providing	provide	VERB
inlawrev-2157	999	14	patient	patient	ADJ
inlawrev-2157	999	15	care	care	NOUN
inlawrev-2157	999	16	at	at	ADP
inlawrev-2157	999	17	a	a	DET
inlawrev-2157	999	18	hospital	hospital	NOUN
inlawrev-2157	999	19	whose	whose	DET
inlawrev-2157	999	20	primary	primary	ADJ
inlawrev-2157	999	21	purpose	purpose	NOUN
inlawrev-2157	999	22	is	be	AUX
inlawrev-2157	999	23	treating	treat	VERB
inlawrev-2157	999	24	patients	patient	NOUN
inlawrev-2157	999	25	,	,	PUNCT
inlawrev-2157	999	26	if	if	SCONJ
inlawrev-2157	999	27	the	the	DET
inlawrev-2157	999	28	resident	resident	NOUN
inlawrev-2157	999	29	's	's	PART
inlawrev-2157	999	30	services	service	NOUN
inlawrev-2157	999	31	are	be	AUX
inlawrev-2157	999	32	closely	closely	ADV
inlawrev-2157	999	33	supervised	supervised	ADJ
inlawrev-2157	999	34	and	and	CCONJ
inlawrev-2157	999	35	of	of	ADP
inlawrev-2157	999	36	limited	limited	ADJ
inlawrev-2157	999	37	value	value	NOUN
inlawrev-2157	999	38	to	to	ADP
inlawrev-2157	999	39	the	the	DET
inlawrev-2157	999	40	hospital	hospital	NOUN
inlawrev-2157	999	41	and	and	CCONJ
inlawrev-2157	999	42	there	there	PRON
inlawrev-2157	999	43	is	be	VERB
inlawrev-2157	999	44	no	no	DET
inlawrev-2157	999	45	reduction	reduction	NOUN
inlawrev-2157	999	46	in	in	ADP
inlawrev-2157	999	47	the	the	DET
inlawrev-2157	999	48	number	number	NOUN
inlawrev-2157	999	49	of	of	ADP
inlawrev-2157	999	50	regular	regular	ADJ
inlawrev-2157	999	51	employees	employee	NOUN
inlawrev-2157	999	52	,	,	PUNCT
inlawrev-2157	999	53	the	the	DET
inlawrev-2157	999	54	stipend	stipend	NOUN
inlawrev-2157	999	55	still	still	ADV
inlawrev-2157	999	56	is	be	AUX
inlawrev-2157	999	57	considered	consider	VERB
inlawrev-2157	999	58	a	a	DET
inlawrev-2157	999	59	fellowship	fellowship	NOUN
inlawrev-2157	999	60	.	.	PUNCT
inlawrev-2157	1000	1	167	167	NUM
inlawrev-2157	1000	2	a	a	DET
inlawrev-2157	1000	3	residency	residency	NOUN
inlawrev-2157	1000	4	combined	combine	VERB
inlawrev-2157	1000	5	with	with	ADP
inlawrev-2157	1000	6	a	a	DET
inlawrev-2157	1000	7	degree	degree	NOUN
inlawrev-2157	1000	8	program	program	NOUN
inlawrev-2157	1000	9	is	be	AUX
inlawrev-2157	1000	10	distinguishable	distinguishable	ADJ
inlawrev-2157	1000	11	from	from	ADP
inlawrev-2157	1000	12	the	the	DET
inlawrev-2157	1000	13	typical	typical	ADJ
inlawrev-2157	1000	14	medical	medical	ADJ
inlawrev-2157	1000	15	residency	residency	NOUN
inlawrev-2157	1000	16	only	only	ADV
inlawrev-2157	1000	17	on	on	ADP
inlawrev-2157	1000	18	the	the	DET
inlawrev-2157	1000	19	ground	ground	NOUN
inlawrev-2157	1000	20	that	that	SCONJ
inlawrev-2157	1000	21	the	the	DET
inlawrev-2157	1000	22	grant	grant	NOUN
inlawrev-2157	1000	23	recipient	recipient	NOUN
inlawrev-2157	1000	24	is	be	AUX
inlawrev-2157	1000	25	a	a	DET
inlawrev-2157	1000	26	candidate	candidate	NOUN
inlawrev-2157	1000	27	for	for	ADP
inlawrev-2157	1000	28	a	a	DET
inlawrev-2157	1000	29	degree	degree	NOUN
inlawrev-2157	1000	30	.	.	PUNCT
inlawrev-2157	1001	1	this	this	DET
inlawrev-2157	1001	2	characteristic	characteristic	NOUN
inlawrev-2157	1001	3	,	,	PUNCT
inlawrev-2157	1001	4	of	of	ADP
inlawrev-2157	1001	5	course	course	NOUN
inlawrev-2157	1001	6	,	,	PUNCT
inlawrev-2157	1001	7	also	also	ADV
inlawrev-2157	1001	8	links	link	VERB
inlawrev-2157	1001	9	such	such	DET
inlawrev-2157	1001	10	a	a	DET
inlawrev-2157	1001	11	residency	residency	NOUN
inlawrev-2157	1001	12	to	to	ADP
inlawrev-2157	1001	13	the	the	DET
inlawrev-2157	1001	14	graduate	graduate	NOUN
inlawrev-2157	1001	15	assistantships	assistantship	NOUN
inlawrev-2157	1001	16	given	give	VERB
inlawrev-2157	1001	17	by	by	ADP
inlawrev-2157	1001	18	universities	university	NOUN
inlawrev-2157	1001	19	.	.	PUNCT
inlawrev-2157	1002	1	thus	thus	ADV
inlawrev-2157	1002	2	,	,	PUNCT
inlawrev-2157	1002	3	the	the	DET
inlawrev-2157	1002	4	determination	determination	NOUN
inlawrev-2157	1002	5	of	of	ADP
inlawrev-2157	1002	6	whether	whether	SCONJ
inlawrev-2157	1002	7	a	a	DET
inlawrev-2157	1002	8	grant	grant	NOUN
inlawrev-2157	1002	9	to	to	ADP
inlawrev-2157	1002	10	a	a	DET
inlawrev-2157	1002	11	resident	resident	NOUN
inlawrev-2157	1002	12	degree	degree	NOUN
inlawrev-2157	1002	13	candidate	candidate	NOUN
inlawrev-2157	1002	14	has	have	AUX
inlawrev-2157	1002	15	the	the	DET
inlawrev-2157	1002	16	normal	normal	ADJ
inlawrev-2157	1002	17	characteristics	characteristic	NOUN
inlawrev-2157	1002	18	of	of	ADP
inlawrev-2157	1002	19	a	a	DET
inlawrev-2157	1002	20	fellowship	fellowship	NOUN
inlawrev-2157	1002	21	hinges	hinge	NOUN
inlawrev-2157	1002	22	on	on	ADP
inlawrev-2157	1002	23	criteria	criterion	NOUN
inlawrev-2157	1002	24	drawn	draw	VERB
inlawrev-2157	1002	25	from	from	ADP
inlawrev-2157	1002	26	both	both	DET
inlawrev-2157	1002	27	areas	area	NOUN
inlawrev-2157	1002	28	,	,	PUNCT
inlawrev-2157	1002	29	for	for	ADP
inlawrev-2157	1002	30	example	example	NOUN
inlawrev-2157	1002	31	,	,	PUNCT
inlawrev-2157	1002	32	the	the	DET
inlawrev-2157	1002	33	granting	granting	NOUN
inlawrev-2157	1002	34	of	of	ADP
inlawrev-2157	1002	35	academic	academic	ADJ
inlawrev-2157	1002	36	credit	credit	NOUN
inlawrev-2157	1002	37	and	and	CCONJ
inlawrev-2157	1002	38	the	the	DET
inlawrev-2157	1002	39	degree	degree	NOUN
inlawrev-2157	1002	40	of	of	ADP
inlawrev-2157	1002	41	supervision	supervision	NOUN
inlawrev-2157	1002	42	of	of	ADP
inlawrev-2157	1002	43	the	the	DET
inlawrev-2157	1002	44	recipient	recipient	NOUN
inlawrev-2157	1002	45	,	,	PUNCT
inlawrev-2157	1002	46	coupled	couple	VERB
inlawrev-2157	1002	47	with	with	ADP
inlawrev-2157	1002	48	a	a	DET
inlawrev-2157	1002	49	strict	strict	ADJ
inlawrev-2157	1002	50	interpretation	interpretation	NOUN
inlawrev-2157	1002	51	of	of	ADP
inlawrev-2157	1002	52	the	the	DET
inlawrev-2157	1002	53	type	type	NOUN
inlawrev-2157	1002	54	of	of	ADP
inlawrev-2157	1002	55	services	service	NOUN
inlawrev-2157	1002	56	which	which	PRON
inlawrev-2157	1002	57	constitute	constitute	VERB
inlawrev-2157	1002	58	benefit	benefit	NOUN
inlawrev-2157	1002	59	to	to	ADP
inlawrev-2157	1002	60	the	the	DET
inlawrev-2157	1002	61	grantor	grantor	NOUN
inlawrev-2157	1002	62	.	.	PUNCT
inlawrev-2157	1003	1	168	168	NUM
inlawrev-2157	1003	2	in	in	ADP
inlawrev-2157	1003	3	summary	summary	NOUN
inlawrev-2157	1003	4	,	,	PUNCT
inlawrev-2157	1003	5	stipends	stipend	NOUN
inlawrev-2157	1003	6	paid	pay	VERB
inlawrev-2157	1003	7	to	to	ADP
inlawrev-2157	1003	8	resident	resident	NOUN
inlawrev-2157	1003	9	degree	degree	NOUN
inlawrev-2157	1003	10	candidates	candidate	NOUN
inlawrev-2157	1003	11	by	by	ADP
inlawrev-2157	1003	12	hospitals	hospital	NOUN
inlawrev-2157	1003	13	in	in	ADP
inlawrev-2157	1003	14	which	which	PRON
inlawrev-2157	1003	15	they	they	PRON
inlawrev-2157	1003	16	are	be	AUX
inlawrev-2157	1003	17	training	train	VERB
inlawrev-2157	1003	18	constitute	constitute	NOUN
inlawrev-2157	1003	19	compensation	compensation	NOUN
inlawrev-2157	1003	20	for	for	ADP
inlawrev-2157	1003	21	services	service	NOUN
inlawrev-2157	1003	22	rendered	render	VERB
inlawrev-2157	1003	23	.	.	PUNCT
inlawrev-2157	1004	1	the	the	DET
inlawrev-2157	1004	2	stipends	stipend	NOUN
inlawrev-2157	1004	3	are	be	AUX
inlawrev-2157	1004	4	classified	classify	VERB
inlawrev-2157	1004	5	as	as	ADP
inlawrev-2157	1004	6	fellowships	fellowship	NOUN
inlawrev-2157	1004	7	only	only	ADV
inlawrev-2157	1004	8	if	if	SCONJ
inlawrev-2157	1004	9	(	(	PUNCT
inlawrev-2157	1004	10	1	1	X
inlawrev-2157	1004	11	)	)	PUNCT
inlawrev-2157	1004	12	the	the	DET
inlawrev-2157	1004	13	payments	payment	NOUN
inlawrev-2157	1004	14	meet	meet	VERB
inlawrev-2157	1004	15	the	the	DET
inlawrev-2157	1004	16	requirements	requirement	NOUN
inlawrev-2157	1004	17	for	for	ADP
inlawrev-2157	1004	18	this	this	DET
inlawrev-2157	1004	19	determination	determination	NOUN
inlawrev-2157	1004	20	with	with	ADP
inlawrev-2157	1004	21	respect	respect	NOUN
inlawrev-2157	1004	22	to	to	ADP
inlawrev-2157	1004	23	a	a	DET
inlawrev-2157	1004	24	normal	normal	ADJ
inlawrev-2157	1004	25	medical	medical	ADJ
inlawrev-2157	1004	26	residency	residency	NOUN
inlawrev-2157	1004	27	,	,	PUNCT
inlawrev-2157	1004	28	i.e.	i.e.	X
inlawrev-2157	1004	29	,	,	PUNCT
inlawrev-2157	1004	30	no	no	DET
inlawrev-2157	1004	31	benefit	benefit	NOUN
inlawrev-2157	1004	32	inures	inure	VERB
inlawrev-2157	1004	33	to	to	ADP
inlawrev-2157	1004	34	the	the	DET
inlawrev-2157	1004	35	grantor	grantor	NOUN
inlawrev-2157	1004	36	,	,	PUNCT
inlawrev-2157	1004	37	or	or	CCONJ
inlawrev-2157	1004	38	(	(	PUNCT
inlawrev-2157	1004	39	2	2	X
inlawrev-2157	1004	40	)	)	PUNCT
inlawrev-2157	1004	41	the	the	DET
inlawrev-2157	1004	42	payments	payment	NOUN
inlawrev-2157	1004	43	meet	meet	VERB
inlawrev-2157	1004	44	the	the	DET
inlawrev-2157	1004	45	requirements	requirement	NOUN
inlawrev-2157	1004	46	for	for	ADP
inlawrev-2157	1004	47	such	such	DET
inlawrev-2157	1004	48	a	a	DET
inlawrev-2157	1004	49	determination	determination	NOUN
inlawrev-2157	1004	50	with	with	ADP
inlawrev-2157	1004	51	respect	respect	NOUN
inlawrev-2157	1004	52	to	to	ADP
inlawrev-2157	1004	53	a	a	DET
inlawrev-2157	1004	54	graduate	graduate	NOUN
inlawrev-2157	1004	55	assistantship	assistantship	NOUN
inlawrev-2157	1004	56	,	,	PUNCT
inlawrev-2157	1004	57	i.e.	i.e.	X
inlawrev-2157	1004	58	,	,	PUNCT
inlawrev-2157	1004	59	the	the	DET
inlawrev-2157	1004	60	activities	activity	NOUN
inlawrev-2157	1004	61	are	be	AUX
inlawrev-2157	1004	62	part	part	NOUN
inlawrev-2157	1004	63	of	of	ADP
inlawrev-2157	1004	64	the	the	DET
inlawrev-2157	1004	65	regular	regular	ADJ
inlawrev-2157	1004	66	curriculum	curriculum	NOUN
inlawrev-2157	1004	67	required	require	VERB
inlawrev-2157	1004	68	of	of	ADP
inlawrev-2157	1004	69	all	all	DET
inlawrev-2157	1004	70	degree	degree	NOUN
inlawrev-2157	1004	71	candidates	candidate	NOUN
inlawrev-2157	1004	72	,	,	PUNCT
inlawrev-2157	1004	73	and	and	CCONJ
inlawrev-2157	1004	74	academic	academic	ADJ
inlawrev-2157	1004	75	credit	credit	NOUN
inlawrev-2157	1004	76	is	be	AUX
inlawrev-2157	1004	77	given	give	VERB
inlawrev-2157	1004	78	.	.	PUNCT
inlawrev-2157	1005	1	iv	iv	X
inlawrev-2157	1005	2	.	.	NOUN
inlawrev-2157	1005	3	employer	employer	NOUN
inlawrev-2157	1005	4	as	as	ADP
inlawrev-2157	1005	5	grantor	grantor	NOUN
inlawrev-2157	1005	6	a.	a.	NOUN
inlawrev-2157	1005	7	degree	degree	NOUN
inlawrev-2157	1005	8	candidates	candidate	NOUN
inlawrev-2157	1005	9	many	many	ADJ
inlawrev-2157	1005	10	companies	company	NOUN
inlawrev-2157	1005	11	have	have	VERB
inlawrev-2157	1005	12	programs	program	NOUN
inlawrev-2157	1005	13	for	for	ADP
inlawrev-2157	1005	14	supporting	support	VERB
inlawrev-2157	1005	15	higher	high	ADJ
inlawrev-2157	1005	16	education	education	NOUN
inlawrev-2157	1005	17	in	in	ADP
inlawrev-2157	1005	18	which	which	PRON
inlawrev-2157	1005	19	funds	fund	NOUN
inlawrev-2157	1005	20	are	be	AUX
inlawrev-2157	1005	21	granted	grant	VERB
inlawrev-2157	1005	22	to	to	ADP
inlawrev-2157	1005	23	universities	university	NOUN
inlawrev-2157	1005	24	or	or	CCONJ
inlawrev-2157	1005	25	to	to	ADP
inlawrev-2157	1005	26	individual	individual	ADJ
inlawrev-2157	1005	27	recipients	recipient	NOUN
inlawrev-2157	1005	28	.	.	PUNCT
inlawrev-2157	1006	1	the	the	DET
inlawrev-2157	1006	2	most	most	ADV
inlawrev-2157	1006	3	common	common	ADJ
inlawrev-2157	1006	4	of	of	ADP
inlawrev-2157	1006	5	these	these	DET
inlawrev-2157	1006	6	programs	program	NOUN
inlawrev-2157	1006	7	are	be	AUX
inlawrev-2157	1006	8	scholarship	scholarship	NOUN
inlawrev-2157	1006	9	,	,	PUNCT
inlawrev-2157	1006	10	66shuff	66shuff	PROPN
inlawrev-2157	1006	11	v.	v.	PROPN
inlawrev-2157	1006	12	united	united	PROPN
inlawrev-2157	1006	13	states	states	PROPN
inlawrev-2157	1006	14	,	,	PUNCT
inlawrev-2157	1006	15	331	331	NUM
inlawrev-2157	1006	16	f.	f.	PROPN
inlawrev-2157	1006	17	supp	supp	PROPN
inlawrev-2157	1006	18	.	.	PUNCT
inlawrev-2157	1007	1	807	807	NUM
inlawrev-2157	1007	2	(	(	PUNCT
inlawrev-2157	1007	3	w.d	w.d	PROPN
inlawrev-2157	1007	4	.	.	PROPN
inlawrev-2157	1007	5	va	va	PROPN
inlawrev-2157	1007	6	.	.	PROPN
inlawrev-2157	1007	7	1971	1971	NUM
inlawrev-2157	1007	8	)	)	PUNCT
inlawrev-2157	1007	9	.	.	PUNCT
inlawrev-2157	1008	1	167paul	167paul	PROPN
inlawrev-2157	1008	2	h.	h.	PROPN
inlawrev-2157	1008	3	chesmore	chesmore	PROPN
inlawrev-2157	1008	4	,	,	PUNCT
inlawrev-2157	1008	5	33	33	NUM
inlawrev-2157	1008	6	cch	cch	NOUN
inlawrev-2157	1008	7	tax	tax	NOUN
inlawrev-2157	1008	8	ct	ct	PROPN
inlawrev-2157	1008	9	.	.	PUNCT
inlawrev-2157	1008	10	mem	mem	PROPN
inlawrev-2157	1008	11	.	.	PUNCT
inlawrev-2157	1008	12	1226	1226	NUM
inlawrev-2157	1008	13	(	(	PUNCT
inlawrev-2157	1008	14	1974	1974	NUM
inlawrev-2157	1008	15	)	)	PUNCT
inlawrev-2157	1008	16	;	;	PUNCT
inlawrev-2157	1008	17	william	william	PROPN
inlawrev-2157	1008	18	wells	wells	PROPN
inlawrev-2157	1008	19	,	,	PUNCT
inlawrev-2157	1008	20	40	40	NUM
inlawrev-2157	1008	21	t.c	t.c	PROPN
inlawrev-2157	1008	22	.	.	PROPN
inlawrev-2157	1008	23	40	40	NUM
inlawrev-2157	1008	24	(	(	PUNCT
inlawrev-2157	1008	25	1963	1963	NUM
inlawrev-2157	1008	26	)	)	PUNCT
inlawrev-2157	1008	27	.	.	PUNCT
inlawrev-2157	1009	1	1	1	NUM
inlawrev-2157	1009	2	6a	6a	NOUN
inlawrev-2157	1009	3	the	the	DET
inlawrev-2157	1009	4	internal	internal	ADJ
inlawrev-2157	1009	5	revenue	revenue	NOUN
inlawrev-2157	1009	6	service	service	NOUN
inlawrev-2157	1009	7	acquiesced	acquiesce	VERB
inlawrev-2157	1009	8	in	in	ADP
inlawrev-2157	1009	9	the	the	DET
inlawrev-2157	1009	10	decisions	decision	NOUN
inlawrev-2157	1009	11	in	in	ADP
inlawrev-2157	1009	12	william	william	PROPN
inlawrev-2157	1009	13	wells	wells	PROPN
inlawrev-2157	1009	14	,	,	PUNCT
inlawrev-2157	1009	15	40	40	NUM
inlawrev-2157	1009	16	t.c	t.c	PROPN
inlawrev-2157	1009	17	.	.	PROPN
inlawrev-2157	1009	18	40	40	NUM
inlawrev-2157	1009	19	(	(	PUNCT
inlawrev-2157	1009	20	1963	1963	NUM
inlawrev-2157	1009	21	)	)	PUNCT
inlawrev-2157	1009	22	,	,	PUNCT
inlawrev-2157	1009	23	and	and	CCONJ
inlawrev-2157	1009	24	anderson	anderson	PROPN
inlawrev-2157	1009	25	v.	v.	PROPN
inlawrev-2157	1009	26	united	united	PROPN
inlawrev-2157	1009	27	states	states	PROPN
inlawrev-2157	1009	28	,	,	PUNCT
inlawrev-2157	1009	29	61	61	NUM
inlawrev-2157	1009	30	-	-	SYM
inlawrev-2157	1009	31	1	1	NUM
inlawrev-2157	1009	32	u.s	u.s	PROPN
inlawrev-2157	1009	33	.	.	PROPN
inlawrev-2157	1009	34	tax	tax	PROPN
inlawrev-2157	1009	35	cas	cas	PROPN
inlawrev-2157	1009	36	.	.	PUNCT
inlawrev-2157	1010	1	fl9162	fl9162	PROPN
inlawrev-2157	1010	2	(	(	PUNCT
inlawrev-2157	1010	3	d.	d.	PROPN
inlawrev-2157	1010	4	minn	minn	PROPN
inlawrev-2157	1010	5	.	.	PROPN
inlawrev-2157	1010	6	1960	1960	NUM
inlawrev-2157	1010	7	)	)	PUNCT
inlawrev-2157	1010	8	,	,	PUNCT
inlawrev-2157	1010	9	and	and	CCONJ
inlawrev-2157	1010	10	this	this	DET
inlawrev-2157	1010	11	acquiescence	acquiescence	NOUN
inlawrev-2157	1010	12	has	have	AUX
inlawrev-2157	1010	13	not	not	PART
inlawrev-2157	1010	14	been	be	AUX
inlawrev-2157	1010	15	removed	remove	VERB
inlawrev-2157	1010	16	.	.	PUNCT
inlawrev-2157	1011	1	rev	rev	PROPN
inlawrev-2157	1011	2	.	.	PUNCT
inlawrev-2157	1011	3	rul	rul	PROPN
inlawrev-2157	1011	4	.	.	PUNCT
inlawrev-2157	1012	1	65	65	NUM
inlawrev-2157	1012	2	-	-	SYM
inlawrev-2157	1012	3	59	59	NUM
inlawrev-2157	1012	4	,	,	PUNCT
inlawrev-2157	1012	5	1965	1965	NUM
inlawrev-2157	1012	6	-	-	SYM
inlawrev-2157	1012	7	1	1	NUM
inlawrev-2157	1012	8	cum	cum	NOUN
inlawrev-2157	1012	9	.	.	PUNCT
inlawrev-2157	1013	1	bull	bull	NOUN
inlawrev-2157	1013	2	.	.	PUNCT
inlawrev-2157	1014	1	67	67	NUM
inlawrev-2157	1014	2	.	.	PUNCT
inlawrev-2157	1015	1	however	however	ADV
inlawrev-2157	1015	2	,	,	PUNCT
inlawrev-2157	1015	3	subsequent	subsequent	ADJ
inlawrev-2157	1015	4	cases	case	NOUN
inlawrev-2157	1015	5	generally	generally	ADV
inlawrev-2157	1015	6	were	be	AUX
inlawrev-2157	1015	7	distinguished	distinguish	VERB
inlawrev-2157	1015	8	on	on	ADP
inlawrev-2157	1015	9	their	their	PRON
inlawrev-2157	1015	10	facts	fact	NOUN
inlawrev-2157	1015	11	and	and	CCONJ
inlawrev-2157	1015	12	similar	similar	ADJ
inlawrev-2157	1015	13	stipends	stipend	NOUN
inlawrev-2157	1015	14	held	hold	VERB
inlawrev-2157	1015	15	to	to	PART
inlawrev-2157	1015	16	be	be	AUX
inlawrev-2157	1015	17	compensation	compensation	NOUN
inlawrev-2157	1015	18	.	.	PUNCT
inlawrev-2157	1016	1	see	see	VERB
inlawrev-2157	1016	2	,	,	PUNCT
inlawrev-2157	1016	3	e.g.	e.g.	ADV
inlawrev-2157	1016	4	,	,	PUNCT
inlawrev-2157	1016	5	quast	quast	NOUN
inlawrev-2157	1016	6	v.	v.	ADP
inlawrev-2157	1016	7	united	united	PROPN
inlawrev-2157	1016	8	states	states	PROPN
inlawrev-2157	1016	9	,	,	PUNCT
inlawrev-2157	1016	10	428	428	NUM
inlawrev-2157	1016	11	f.2d	f.2d	NUM
inlawrev-2157	1016	12	750	750	NUM
inlawrev-2157	1016	13	,	,	PUNCT
inlawrev-2157	1016	14	754	754	NUM
inlawrev-2157	1016	15	(	(	PUNCT
inlawrev-2157	1016	16	8th	8th	ADJ
inlawrev-2157	1016	17	cir	cir	NOUN
inlawrev-2157	1016	18	.	.	PROPN
inlawrev-2157	1016	19	1970	1970	NUM
inlawrev-2157	1016	20	)	)	PUNCT
inlawrev-2157	1016	21	(	(	PUNCT
inlawrev-2157	1016	22	merely	merely	ADV
inlawrev-2157	1016	23	receiving	receive	VERB
inlawrev-2157	1016	24	academic	academic	ADJ
inlawrev-2157	1016	25	credit	credit	NOUN
inlawrev-2157	1016	26	for	for	ADP
inlawrev-2157	1016	27	residency	residency	NOUN
inlawrev-2157	1016	28	work	work	NOUN
inlawrev-2157	1016	29	does	do	AUX
inlawrev-2157	1016	30	not	not	PART
inlawrev-2157	1016	31	necessarily	necessarily	ADV
inlawrev-2157	1016	32	make	make	VERB
inlawrev-2157	1016	33	a	a	DET
inlawrev-2157	1016	34	stipend	stipend	NOUN
inlawrev-2157	1016	35	a	a	DET
inlawrev-2157	1016	36	fellowship	fellowship	NOUN
inlawrev-2157	1016	37	)	)	PUNCT
inlawrev-2157	1016	38	;	;	PUNCT
inlawrev-2157	1017	1	john	john	PROPN
inlawrev-2157	1017	2	m.	m.	PROPN
inlawrev-2157	1017	3	gullo	gullo	PROPN
inlawrev-2157	1017	4	,	,	PUNCT
inlawrev-2157	1017	5	30	30	NUM
inlawrev-2157	1017	6	cch	cch	NOUN
inlawrev-2157	1017	7	tax	tax	NOUN
inlawrev-2157	1017	8	ct	ct	PROPN
inlawrev-2157	1017	9	.	.	PUNCT
inlawrev-2157	1017	10	mem	mem	PROPN
inlawrev-2157	1017	11	.	.	PUNCT
inlawrev-2157	1017	12	1434	1434	NUM
inlawrev-2157	1017	13	(	(	PUNCT
inlawrev-2157	1017	14	1971	1971	NUM
inlawrev-2157	1017	15	)	)	PUNCT
inlawrev-2157	1017	16	.	.	PUNCT
inlawrev-2157	1018	1	1975	1975	NUM
inlawrev-2157	1018	2	]	]	PUNCT
inlawrev-2157	1018	3	taxation	taxation	NOUN
inlawrev-2157	1018	4	of	of	ADP
inlawrev-2157	1018	5	scholarships	scholarship	NOUN
inlawrev-2157	1018	6	789	789	NUM
inlawrev-2157	1018	7	and	and	CCONJ
inlawrev-2157	1018	8	fellowship	fellowship	NOUN
inlawrev-2157	1018	9	grants	grant	VERB
inlawrev-2157	1018	10	169	169	NUM
inlawrev-2157	1018	11	and	and	CCONJ
inlawrev-2157	1018	12	employee	employee	NOUN
inlawrev-2157	1018	13	tuition	tuition	NOUN
inlawrev-2157	1018	14	-	-	PUNCT
inlawrev-2157	1018	15	aid	aid	NOUN
inlawrev-2157	1018	16	plans	plan	NOUN
inlawrev-2157	1018	17	.	.	PUNCT
inlawrev-2157	1018	18	'	'	PUNCT
inlawrev-2157	1019	1	70	70	NUM
inlawrev-2157	1019	2	fellowship	fellowship	NOUN
inlawrev-2157	1019	3	plans	plan	NOUN
inlawrev-2157	1019	4	generally	generally	ADV
inlawrev-2157	1019	5	provide	provide	VERB
inlawrev-2157	1019	6	funds	fund	NOUN
inlawrev-2157	1019	7	to	to	ADP
inlawrev-2157	1019	8	full	full	ADJ
inlawrev-2157	1019	9	-	-	PUNCT
inlawrev-2157	1019	10	time	time	NOUN
inlawrev-2157	1019	11	students	student	NOUN
inlawrev-2157	1019	12	in	in	ADP
inlawrev-2157	1019	13	a	a	DET
inlawrev-2157	1019	14	specified	specified	ADJ
inlawrev-2157	1019	15	field	field	NOUN
inlawrev-2157	1019	16	.	.	PUNCT
inlawrev-2157	1020	1	17	17	NUM
inlawrev-2157	1020	2	'	'	PUNCT
inlawrev-2157	1020	3	their	their	PRON
inlawrev-2157	1020	4	broad	broad	ADJ
inlawrev-2157	1020	5	purpose	purpose	NOUN
inlawrev-2157	1020	6	is	be	AUX
inlawrev-2157	1020	7	encouraging	encourage	VERB
inlawrev-2157	1020	8	students	student	NOUN
inlawrev-2157	1020	9	to	to	PART
inlawrev-2157	1020	10	prepare	prepare	VERB
inlawrev-2157	1020	11	for	for	ADP
inlawrev-2157	1020	12	careers	career	NOUN
inlawrev-2157	1020	13	in	in	ADP
inlawrev-2157	1020	14	areas	area	NOUN
inlawrev-2157	1020	15	related	relate	VERB
inlawrev-2157	1020	16	to	to	ADP
inlawrev-2157	1020	17	the	the	DET
inlawrev-2157	1020	18	company	company	NOUN
inlawrev-2157	1020	19	's	's	PART
inlawrev-2157	1020	20	business	business	NOUN
inlawrev-2157	1020	21	.	.	PUNCT
inlawrev-2157	1021	1	the	the	DET
inlawrev-2157	1021	2	company	company	NOUN
inlawrev-2157	1021	3	benefits	benefit	VERB
inlawrev-2157	1021	4	from	from	ADP
inlawrev-2157	1021	5	the	the	DET
inlawrev-2157	1021	6	additional	additional	ADJ
inlawrev-2157	1021	7	manpower	manpower	NOUN
inlawrev-2157	1021	8	available	available	ADJ
inlawrev-2157	1021	9	for	for	ADP
inlawrev-2157	1021	10	recruitment	recruitment	NOUN
inlawrev-2157	1021	11	while	while	SCONJ
inlawrev-2157	1021	12	fulfilling	fulfil	VERB
inlawrev-2157	1021	13	its	its	PRON
inlawrev-2157	1021	14	sense	sense	NOUN
inlawrev-2157	1021	15	of	of	ADP
inlawrev-2157	1021	16	social	social	ADJ
inlawrev-2157	1021	17	responsibility	responsibility	NOUN
inlawrev-2157	1021	18	and	and	CCONJ
inlawrev-2157	1021	19	enhancing	enhance	VERB
inlawrev-2157	1021	20	its	its	PRON
inlawrev-2157	1021	21	public	public	ADJ
inlawrev-2157	1021	22	image	image	NOUN
inlawrev-2157	1021	23	.	.	PUNCT
inlawrev-2157	1021	24	'	'	PUNCT
inlawrev-2157	1022	1	72	72	NUM
inlawrev-2157	1022	2	grants	grant	NOUN
inlawrev-2157	1022	3	made	make	VERB
inlawrev-2157	1022	4	under	under	ADP
inlawrev-2157	1022	5	many	many	ADJ
inlawrev-2157	1022	6	of	of	ADP
inlawrev-2157	1022	7	these	these	DET
inlawrev-2157	1022	8	plans	plan	NOUN
inlawrev-2157	1022	9	fit	fit	VERB
inlawrev-2157	1022	10	the	the	DET
inlawrev-2157	1022	11	classical	classical	ADJ
inlawrev-2157	1022	12	description	description	NOUN
inlawrev-2157	1022	13	of	of	ADP
inlawrev-2157	1022	14	scholarships	scholarship	NOUN
inlawrev-2157	1022	15	and	and	CCONJ
inlawrev-2157	1022	16	fellowships	fellowship	NOUN
inlawrev-2157	1022	17	.	.	PUNCT
inlawrev-2157	1023	1	the	the	DET
inlawrev-2157	1023	2	funds	fund	NOUN
inlawrev-2157	1023	3	are	be	AUX
inlawrev-2157	1023	4	paid	pay	VERB
inlawrev-2157	1023	5	through	through	ADP
inlawrev-2157	1023	6	a	a	DET
inlawrev-2157	1023	7	university	university	NOUN
inlawrev-2157	1023	8	,	,	PUNCT
inlawrev-2157	1023	9	which	which	PRON
inlawrev-2157	1023	10	selects	select	VERB
inlawrev-2157	1023	11	the	the	DET
inlawrev-2157	1023	12	recipients	recipient	NOUN
inlawrev-2157	1023	13	on	on	ADP
inlawrev-2157	1023	14	the	the	DET
inlawrev-2157	1023	15	basis	basis	NOUN
inlawrev-2157	1023	16	of	of	ADP
inlawrev-2157	1023	17	scholarship	scholarship	NOUN
inlawrev-2157	1023	18	and	and	CCONJ
inlawrev-2157	1023	19	financial	financial	ADJ
inlawrev-2157	1023	20	need	need	NOUN
inlawrev-2157	1023	21	.	.	PUNCT
inlawrev-2157	1024	1	companies	company	NOUN
inlawrev-2157	1024	2	,	,	PUNCT
inlawrev-2157	1024	3	however	however	ADV
inlawrev-2157	1024	4	,	,	PUNCT
inlawrev-2157	1024	5	often	often	ADV
inlawrev-2157	1024	6	retain	retain	VERB
inlawrev-2157	1024	7	the	the	DET
inlawrev-2157	1024	8	right	right	NOUN
inlawrev-2157	1024	9	of	of	ADP
inlawrev-2157	1024	10	final	final	ADJ
inlawrev-2157	1024	11	approval	approval	NOUN
inlawrev-2157	1024	12	of	of	ADP
inlawrev-2157	1024	13	the	the	DET
inlawrev-2157	1024	14	university	university	NOUN
inlawrev-2157	1024	15	's	's	PART
inlawrev-2157	1024	16	selection	selection	NOUN
inlawrev-2157	1024	17	.	.	PUNCT
inlawrev-2157	1024	18	'	'	PUNCT
inlawrev-2157	1025	1	73	73	NUM
inlawrev-2157	1025	2	the	the	DET
inlawrev-2157	1025	3	area	area	NOUN
inlawrev-2157	1025	4	of	of	ADP
inlawrev-2157	1025	5	study	study	NOUN
inlawrev-2157	1025	6	in	in	ADP
inlawrev-2157	1025	7	which	which	PRON
inlawrev-2157	1025	8	the	the	DET
inlawrev-2157	1025	9	recipient	recipient	NOUN
inlawrev-2157	1025	10	must	must	AUX
inlawrev-2157	1025	11	engage	engage	VERB
inlawrev-2157	1025	12	frequently	frequently	ADV
inlawrev-2157	1025	13	is	be	AUX
inlawrev-2157	1025	14	specified	specify	VERB
inlawrev-2157	1025	15	by	by	ADP
inlawrev-2157	1025	16	the	the	DET
inlawrev-2157	1025	17	company	company	NOUN
inlawrev-2157	1025	18	,	,	PUNCT
inlawrev-2157	1025	19	but	but	CCONJ
inlawrev-2157	1025	20	no	no	DET
inlawrev-2157	1025	21	other	other	ADJ
inlawrev-2157	1025	22	control	control	NOUN
inlawrev-2157	1025	23	over	over	ADP
inlawrev-2157	1025	24	the	the	DET
inlawrev-2157	1025	25	recipient	recipient	NOUN
inlawrev-2157	1025	26	's	's	PART
inlawrev-2157	1025	27	research	research	NOUN
inlawrev-2157	1025	28	or	or	CCONJ
inlawrev-2157	1025	29	course	course	NOUN
inlawrev-2157	1025	30	of	of	ADP
inlawrev-2157	1025	31	study	study	NOUN
inlawrev-2157	1025	32	is	be	AUX
inlawrev-2157	1025	33	exercised	exercise	VERB
inlawrev-2157	1025	34	.	.	PUNCT
inlawrev-2157	1026	1	174	174	NUM
inlawrev-2157	1026	2	furthermore	furthermore	ADV
inlawrev-2157	1026	3	,	,	PUNCT
inlawrev-2157	1026	4	these	these	DET
inlawrev-2157	1026	5	grants	grant	NOUN
inlawrev-2157	1026	6	are	be	AUX
inlawrev-2157	1026	7	not	not	PART
inlawrev-2157	1026	8	conditioned	condition	VERB
inlawrev-2157	1026	9	upon	upon	SCONJ
inlawrev-2157	1026	10	acceptance	acceptance	NOUN
inlawrev-2157	1026	11	of	of	ADP
inlawrev-2157	1026	12	post	post	ADJ
inlawrev-2157	1026	13	-	-	ADJ
inlawrev-2157	1026	14	graduate	graduate	ADJ
inlawrev-2157	1026	15	employment	employment	NOUN
inlawrev-2157	1026	16	with	with	ADP
inlawrev-2157	1026	17	the	the	DET
inlawrev-2157	1026	18	grantor	grantor	NOUN
inlawrev-2157	1026	19	.	.	PUNCT
inlawrev-2157	1026	20	'	'	PUNCT
inlawrev-2157	1027	1	75	75	NUM
inlawrev-2157	1027	2	under	under	ADP
inlawrev-2157	1027	3	these	these	DET
inlawrev-2157	1027	4	circumstances	circumstance	NOUN
inlawrev-2157	1027	5	,	,	PUNCT
inlawrev-2157	1027	6	the	the	DET
inlawrev-2157	1027	7	funds	fund	NOUN
inlawrev-2157	1027	8	are	be	AUX
inlawrev-2157	1027	9	not	not	PART
inlawrev-2157	1027	10	compensation	compensation	NOUN
inlawrev-2157	1027	11	for	for	ADP
inlawrev-2157	1027	12	past	past	NOUN
inlawrev-2157	1027	13	,	,	PUNCT
inlawrev-2157	1027	14	present	present	ADJ
inlawrev-2157	1027	15	,	,	PUNCT
inlawrev-2157	1027	16	or	or	CCONJ
inlawrev-2157	1027	17	future	future	ADJ
inlawrev-2157	1027	18	services	service	NOUN
inlawrev-2157	1027	19	.	.	PUNCT
inlawrev-2157	1028	1	any	any	DET
inlawrev-2157	1028	2	benefit	benefit	NOUN
inlawrev-2157	1028	3	ultimately	ultimately	ADV
inlawrev-2157	1028	4	derived	derive	VERB
inlawrev-2157	1028	5	by	by	ADP
inlawrev-2157	1028	6	the	the	DET
inlawrev-2157	1028	7	company	company	NOUN
inlawrev-2157	1028	8	is	be	AUX
inlawrev-2157	1028	9	merely	merely	ADV
inlawrev-2157	1028	10	incidental	incidental	ADJ
inlawrev-2157	1028	11	to	to	ADP
inlawrev-2157	1028	12	furthering	further	VERB
inlawrev-2157	1028	13	the	the	DET
inlawrev-2157	1028	14	recipient	recipient	NOUN
inlawrev-2157	1028	15	's	's	PART
inlawrev-2157	1028	16	education	education	NOUN
inlawrev-2157	1028	17	.	.	PUNCT
inlawrev-2157	1029	1	the	the	DET
inlawrev-2157	1029	2	amounts	amount	NOUN
inlawrev-2157	1029	3	received	receive	VERB
inlawrev-2157	1029	4	,	,	PUNCT
inlawrev-2157	1029	5	therefore	therefore	ADV
inlawrev-2157	1029	6	,	,	PUNCT
inlawrev-2157	1029	7	are	be	AUX
inlawrev-2157	1029	8	excludable	excludable	ADJ
inlawrev-2157	1029	9	from	from	ADP
inlawrev-2157	1029	10	gross	gross	ADJ
inlawrev-2157	1029	11	income	income	NOUN
inlawrev-2157	1029	12	as	as	ADP
inlawrev-2157	1029	13	a	a	DET
inlawrev-2157	1029	14	scholarship	scholarship	NOUN
inlawrev-2157	1029	15	.	.	PUNCT
inlawrev-2157	1030	1	different	different	ADJ
inlawrev-2157	1030	2	considerations	consideration	NOUN
inlawrev-2157	1030	3	predominate	predominate	VERB
inlawrev-2157	1030	4	when	when	SCONJ
inlawrev-2157	1030	5	grants	grant	NOUN
inlawrev-2157	1030	6	are	be	AUX
inlawrev-2157	1030	7	made	make	VERB
inlawrev-2157	1030	8	to	to	ADP
inlawrev-2157	1030	9	employees	employee	NOUN
inlawrev-2157	1030	10	of	of	ADP
inlawrev-2157	1030	11	the	the	DET
inlawrev-2157	1030	12	grantor	grantor	NOUN
inlawrev-2157	1030	13	company	company	NOUN
inlawrev-2157	1030	14	.	.	PUNCT
inlawrev-2157	1031	1	the	the	DET
inlawrev-2157	1031	2	major	major	ADJ
inlawrev-2157	1031	3	objective	objective	NOUN
inlawrev-2157	1031	4	then	then	ADV
inlawrev-2157	1031	5	is	be	AUX
inlawrev-2157	1031	6	to	to	PART
inlawrev-2157	1031	7	update	update	VERB
inlawrev-2157	1031	8	employees	employee	NOUN
inlawrev-2157	1031	9	'	'	PART
inlawrev-2157	1031	10	technical	technical	ADJ
inlawrev-2157	1031	11	knowledge	knowledge	NOUN
inlawrev-2157	1031	12	and	and	CCONJ
inlawrev-2157	1031	13	prepare	prepare	VERB
inlawrev-2157	1031	14	them	they	PRON
inlawrev-2157	1031	15	for	for	ADP
inlawrev-2157	1031	16	positions	position	NOUN
inlawrev-2157	1031	17	of	of	ADP
inlawrev-2157	1031	18	higher	high	ADJ
inlawrev-2157	1031	19	responsibility	responsibility	NOUN
inlawrev-2157	1031	20	.	.	PUNCT
inlawrev-2157	1031	21	'	'	PUNCT
inlawrev-2157	1032	1	76	76	NUM
inlawrev-2157	1032	2	although	although	SCONJ
inlawrev-2157	1032	3	grant	grant	NOUN
inlawrev-2157	1032	4	recipients	recipient	NOUN
inlawrev-2157	1032	5	devote	devote	VERB
inlawrev-2157	1032	6	full	full	ADJ
inlawrev-2157	1032	7	time	time	NOUN
inlawrev-2157	1032	8	to	to	ADP
inlawrev-2157	1032	9	studies	study	NOUN
inlawrev-2157	1032	10	and	and	CCONJ
inlawrev-2157	1032	11	the	the	DET
inlawrev-2157	1032	12	company	company	NOUN
inlawrev-2157	1032	13	requires	require	VERB
inlawrev-2157	1032	14	no	no	DET
inlawrev-2157	1032	15	services	service	NOUN
inlawrev-2157	1032	16	,	,	PUNCT
inlawrev-2157	1032	17	69a	69a	ADJ
inlawrev-2157	1032	18	comprehensive	comprehensive	ADJ
inlawrev-2157	1032	19	study	study	NOUN
inlawrev-2157	1032	20	has	have	AUX
inlawrev-2157	1032	21	been	be	AUX
inlawrev-2157	1032	22	made	make	VERB
inlawrev-2157	1032	23	of	of	ADP
inlawrev-2157	1032	24	corporate	corporate	ADJ
inlawrev-2157	1032	25	fellowship	fellowship	NOUN
inlawrev-2157	1032	26	plans	plan	NOUN
inlawrev-2157	1032	27	.	.	PUNCT
inlawrev-2157	1033	1	this	this	DET
inlawrev-2157	1033	2	report	report	NOUN
inlawrev-2157	1033	3	covers	cover	VERB
inlawrev-2157	1033	4	75	75	NUM
inlawrev-2157	1033	5	plans	plan	NOUN
inlawrev-2157	1033	6	sponsored	sponsor	VERB
inlawrev-2157	1033	7	by	by	ADP
inlawrev-2157	1033	8	60	60	NUM
inlawrev-2157	1033	9	companies	company	NOUN
inlawrev-2157	1033	10	.	.	PUNCT
inlawrev-2157	1034	1	national	national	ADJ
inlawrev-2157	1034	2	industrial	industrial	PROPN
inlawrev-2157	1034	3	conference	conference	PROPN
inlawrev-2157	1034	4	board	board	PROPN
inlawrev-2157	1034	5	,	,	PUNCT
inlawrev-2157	1034	6	inc	inc	PROPN
inlawrev-2157	1034	7	.	.	PROPN
inlawrev-2157	1034	8	,	,	PUNCT
inlawrev-2157	1034	9	209	209	NUM
inlawrev-2157	1034	10	studies	study	NOUN
inlawrev-2157	1034	11	in	in	ADP
inlawrev-2157	1034	12	personnel	personnel	NOUN
inlawrev-2157	1034	13	policy	policy	NOUN
inlawrev-2157	1034	14	.	.	PUNCT
inlawrev-2157	1035	1	combatting	combat	VERB
inlawrev-2157	1035	2	knowledge	knowledge	NOUN
inlawrev-2157	1035	3	obsolescence	obsolescence	NOUN
inlawrev-2157	1035	4	:	:	PUNCT
inlawrev-2157	1035	5	i.	i.	PROPN
inlawrev-2157	1035	6	company	company	PROPN
inlawrev-2157	1035	7	fellowship	fellowship	NOUN
inlawrev-2157	1035	8	plans	plan	NOUN
inlawrev-2157	1035	9	(	(	PUNCT
inlawrev-2157	1035	10	1968	1968	NUM
inlawrev-2157	1035	11	)	)	PUNCT
inlawrev-2157	1036	1	[	[	X
inlawrev-2157	1036	2	hereinafter	hereinafter	NOUN
inlawrev-2157	1036	3	cited	cite	VERB
inlawrev-2157	1036	4	as	as	ADP
inlawrev-2157	1036	5	fellowship	fellowship	NOUN
inlawrev-2157	1036	6	report	report	NOUN
inlawrev-2157	1036	7	]	]	X
inlawrev-2157	1036	8	.	.	PUNCT
inlawrev-2157	1037	1	,	,	PUNCT
inlawrev-2157	1037	2	70a	70a	NOUN
inlawrev-2157	1037	3	similar	similar	ADJ
inlawrev-2157	1037	4	study	study	NOUN
inlawrev-2157	1037	5	also	also	ADV
inlawrev-2157	1037	6	has	have	AUX
inlawrev-2157	1037	7	been	be	AUX
inlawrev-2157	1037	8	made	make	VERB
inlawrev-2157	1037	9	of	of	ADP
inlawrev-2157	1037	10	corporate	corporate	ADJ
inlawrev-2157	1037	11	tuition	tuition	NOUN
inlawrev-2157	1037	12	-	-	PUNCT
inlawrev-2157	1037	13	aid	aid	NOUN
inlawrev-2157	1037	14	plans	plan	NOUN
inlawrev-2157	1037	15	.	.	PUNCT
inlawrev-2157	1038	1	this	this	DET
inlawrev-2157	1038	2	report	report	NOUN
inlawrev-2157	1038	3	covers	cover	VERB
inlawrev-2157	1038	4	200	200	NUM
inlawrev-2157	1038	5	plans	plan	NOUN
inlawrev-2157	1038	6	by	by	ADP
inlawrev-2157	1038	7	as	as	ADV
inlawrev-2157	1038	8	many	many	ADJ
inlawrev-2157	1038	9	companies	company	NOUN
inlawrev-2157	1038	10	.	.	PUNCT
inlawrev-2157	1039	1	national	national	ADJ
inlawrev-2157	1039	2	industrial	industrial	PROPN
inlawrev-2157	1039	3	conference	conference	PROPN
inlawrev-2157	1039	4	board	board	PROPN
inlawrev-2157	1039	5	,	,	PUNCT
inlawrev-2157	1039	6	inc	inc	PROPN
inlawrev-2157	1039	7	.	.	PROPN
inlawrev-2157	1039	8	,	,	PUNCT
inlawrev-2157	1039	9	221	221	NUM
inlawrev-2157	1039	10	studies	study	NOUN
inlawrev-2157	1039	11	in	in	ADP
inlawrev-2157	1039	12	personnel	personnel	NOUN
inlawrev-2157	1039	13	policy	policy	NOUN
inlawrev-2157	1039	14	.	.	PUNCT
inlawrev-2157	1040	1	combatting	combat	VERB
inlawrev-2157	1040	2	knowledge	knowledge	NOUN
inlawrev-2157	1040	3	obsolescence	obsolescence	NOUN
inlawrev-2157	1040	4	:	:	PUNCT
inlawrev-2157	1040	5	ii	ii	PROPN
inlawrev-2157	1040	6	.	.	PUNCT
inlawrev-2157	1040	7	employee	employee	NOUN
inlawrev-2157	1040	8	tuition	tuition	NOUN
inlawrev-2157	1040	9	-	-	PUNCT
inlawrev-2157	1040	10	aid	aid	NOUN
inlawrev-2157	1040	11	plans	plan	NOUN
inlawrev-2157	1040	12	(	(	PUNCT
inlawrev-2157	1040	13	1970	1970	NUM
inlawrev-2157	1040	14	)	)	PUNCT
inlawrev-2157	1041	1	[	[	X
inlawrev-2157	1041	2	hereinafter	hereinafter	NOUN
inlawrev-2157	1041	3	cited	cite	VERB
inlawrev-2157	1041	4	as	as	ADP
inlawrev-2157	1041	5	tuition	tuition	NOUN
inlawrev-2157	1041	6	-	-	PUNCT
inlawrev-2157	1041	7	aid	aid	NOUN
inlawrev-2157	1041	8	report	report	NOUN
inlawrev-2157	1041	9	]	]	PUNCT
inlawrev-2157	1041	10	.	.	PUNCT
inlawrev-2157	1042	1	171	171	NUM
inlawrev-2157	1042	2	fellowship	fellowship	NOUN
inlawrev-2157	1042	3	report	report	NOUN
inlawrev-2157	1042	4	,	,	PUNCT
inlawrev-2157	1042	5	supra	supra	PROPN
inlawrev-2157	1042	6	note	note	PROPN
inlawrev-2157	1042	7	169	169	NUM
inlawrev-2157	1042	8	,	,	PUNCT
inlawrev-2157	1042	9	at	at	ADP
inlawrev-2157	1042	10	24	24	NUM
inlawrev-2157	1042	11	.	.	PUNCT
inlawrev-2157	1043	1	172the	172the	PRON
inlawrev-2157	1043	2	stated	state	VERB
inlawrev-2157	1043	3	objectives	objective	NOUN
inlawrev-2157	1043	4	in	in	ADP
inlawrev-2157	1043	5	order	order	NOUN
inlawrev-2157	1043	6	of	of	ADP
inlawrev-2157	1043	7	frequency	frequency	NOUN
inlawrev-2157	1043	8	of	of	ADP
inlawrev-2157	1043	9	occurrence	occurrence	NOUN
inlawrev-2157	1043	10	are	be	AUX
inlawrev-2157	1043	11	:	:	PUNCT
inlawrev-2157	1043	12	to	to	PART
inlawrev-2157	1043	13	enlarge	enlarge	VERB
inlawrev-2157	1043	14	the	the	DET
inlawrev-2157	1043	15	supply	supply	NOUN
inlawrev-2157	1043	16	of	of	ADP
inlawrev-2157	1043	17	scientific	scientific	ADJ
inlawrev-2157	1043	18	specialists	specialist	NOUN
inlawrev-2157	1043	19	for	for	ADP
inlawrev-2157	1043	20	recruitment	recruitment	NOUN
inlawrev-2157	1043	21	,	,	PUNCT
inlawrev-2157	1043	22	to	to	PART
inlawrev-2157	1043	23	support	support	VERB
inlawrev-2157	1043	24	the	the	DET
inlawrev-2157	1043	25	national	national	ADJ
inlawrev-2157	1043	26	scientific	scientific	ADJ
inlawrev-2157	1043	27	effort	effort	NOUN
inlawrev-2157	1043	28	,	,	PUNCT
inlawrev-2157	1043	29	to	to	ADP
inlawrev-2157	1043	30	interest	interest	NOUN
inlawrev-2157	1043	31	universities	university	NOUN
inlawrev-2157	1043	32	in	in	ADP
inlawrev-2157	1043	33	the	the	DET
inlawrev-2157	1043	34	company	company	NOUN
inlawrev-2157	1043	35	's	's	PART
inlawrev-2157	1043	36	research	research	NOUN
inlawrev-2157	1043	37	projects	project	NOUN
inlawrev-2157	1043	38	,	,	PUNCT
inlawrev-2157	1043	39	to	to	PART
inlawrev-2157	1043	40	fulfill	fulfill	VERB
inlawrev-2157	1043	41	the	the	DET
inlawrev-2157	1043	42	corporate	corporate	ADJ
inlawrev-2157	1043	43	sense	sense	NOUN
inlawrev-2157	1043	44	of	of	ADP
inlawrev-2157	1043	45	social	social	ADJ
inlawrev-2157	1043	46	responsibility	responsibility	NOUN
inlawrev-2157	1043	47	,	,	PUNCT
inlawrev-2157	1043	48	to	to	PART
inlawrev-2157	1043	49	enhance	enhance	VERB
inlawrev-2157	1043	50	the	the	DET
inlawrev-2157	1043	51	company	company	NOUN
inlawrev-2157	1043	52	's	's	PART
inlawrev-2157	1043	53	image	image	NOUN
inlawrev-2157	1043	54	,	,	PUNCT
inlawrev-2157	1043	55	to	to	PART
inlawrev-2157	1043	56	bring	bring	VERB
inlawrev-2157	1043	57	employees	employee	NOUN
inlawrev-2157	1043	58	up	up	ADP
inlawrev-2157	1043	59	to	to	ADP
inlawrev-2157	1043	60	date	date	NOUN
inlawrev-2157	1043	61	on	on	ADP
inlawrev-2157	1043	62	new	new	ADJ
inlawrev-2157	1043	63	developments	development	NOUN
inlawrev-2157	1043	64	,	,	PUNCT
inlawrev-2157	1043	65	and	and	CCONJ
inlawrev-2157	1043	66	to	to	PART
inlawrev-2157	1043	67	prepare	prepare	VERB
inlawrev-2157	1043	68	employees	employee	NOUN
inlawrev-2157	1043	69	for	for	ADP
inlawrev-2157	1043	70	more	more	ADV
inlawrev-2157	1043	71	responsible	responsible	ADJ
inlawrev-2157	1043	72	positions	position	NOUN
inlawrev-2157	1043	73	.	.	PUNCT
inlawrev-2157	1044	1	i	i	PRON
inlawrev-2157	1044	2	d.	d.	PROPN
inlawrev-2157	1044	3	at	at	ADP
inlawrev-2157	1044	4	23	23	NUM
inlawrev-2157	1044	5	.	.	PUNCT
inlawrev-2157	1045	1	]	]	X
inlawrev-2157	1045	2	73id	73id	X
inlawrev-2157	1045	3	.	.	PUNCT
inlawrev-2157	1046	1	at	at	ADP
inlawrev-2157	1046	2	65	65	NUM
inlawrev-2157	1046	3	,	,	PUNCT
inlawrev-2157	1046	4	69	69	NUM
inlawrev-2157	1046	5	.	.	X
inlawrev-2157	1046	6	174	174	NUM
inlawrev-2157	1046	7	/	/	SYM
inlawrev-2157	1046	8	d.	d.	PROPN
inlawrev-2157	1046	9	at	at	ADP
inlawrev-2157	1046	10	27	27	NUM
inlawrev-2157	1046	11	.	.	PUNCT
inlawrev-2157	1046	12	w5id	w5id	PROPN
inlawrev-2157	1046	13	.	.	PUNCT
inlawrev-2157	1047	1	at	at	ADP
inlawrev-2157	1047	2	61	61	NUM
inlawrev-2157	1047	3	.	.	PUNCT
inlawrev-2157	1047	4	,	,	PUNCT
inlawrev-2157	1047	5	76ta	76ta	ADJ
inlawrev-2157	1047	6	at	at	ADP
inlawrev-2157	1047	7	23	23	NUM
inlawrev-2157	1047	8	.	.	PUNCT
inlawrev-2157	1048	1	790	790	NUM
inlawrev-2157	1048	2	indiana	indiana	PROPN
inlawrev-2157	1048	3	law	law	NOUN
inlawrev-2157	1048	4	review	review	NOUN
inlawrev-2157	1048	5	[	[	X
inlawrev-2157	1048	6	vol	vol	NOUN
inlawrev-2157	1048	7	.	.	PUNCT
inlawrev-2157	1048	8	8:749	8:749	NUM
inlawrev-2157	1048	9	during	during	ADP
inlawrev-2157	1048	10	the	the	DET
inlawrev-2157	1048	11	grant	grant	NOUN
inlawrev-2157	1048	12	period	period	NOUN
inlawrev-2157	1048	13	,	,	PUNCT
inlawrev-2157	1048	14	the	the	DET
inlawrev-2157	1048	15	company	company	NOUN
inlawrev-2157	1048	16	generally	generally	ADV
inlawrev-2157	1048	17	regards	regard	VERB
inlawrev-2157	1048	18	these	these	DET
inlawrev-2157	1048	19	employees	employee	NOUN
inlawrev-2157	1048	20	as	as	ADP
inlawrev-2157	1048	21	being	be	AUX
inlawrev-2157	1048	22	on	on	ADP
inlawrev-2157	1048	23	either	either	CCONJ
inlawrev-2157	1048	24	a	a	DET
inlawrev-2157	1048	25	special	special	ADJ
inlawrev-2157	1048	26	work	work	NOUN
inlawrev-2157	1048	27	assignment	assignment	NOUN
inlawrev-2157	1048	28	or	or	CCONJ
inlawrev-2157	1048	29	an	an	DET
inlawrev-2157	1048	30	educational	educational	ADJ
inlawrev-2157	1048	31	leave	leave	NOUN
inlawrev-2157	1048	32	of	of	ADP
inlawrev-2157	1048	33	absence	absence	NOUN
inlawrev-2157	1048	34	.	.	PUNCT
inlawrev-2157	1049	1	in	in	ADP
inlawrev-2157	1049	2	these	these	DET
inlawrev-2157	1049	3	circumstances	circumstance	NOUN
inlawrev-2157	1049	4	,	,	PUNCT
inlawrev-2157	1049	5	courts	court	NOUN
inlawrev-2157	1049	6	do	do	AUX
inlawrev-2157	1049	7	not	not	PART
inlawrev-2157	1049	8	hesitate	hesitate	VERB
inlawrev-2157	1049	9	to	to	PART
inlawrev-2157	1049	10	find	find	VERB
inlawrev-2157	1049	11	a	a	DET
inlawrev-2157	1049	12	continuing	continue	VERB
inlawrev-2157	1049	13	employment	employment	NOUN
inlawrev-2157	1049	14	relationship	relationship	NOUN
inlawrev-2157	1049	15	.	.	PUNCT
inlawrev-2157	1050	1	requiring	require	VERB
inlawrev-2157	1050	2	a	a	DET
inlawrev-2157	1050	3	recipient	recipient	NOUN
inlawrev-2157	1050	4	to	to	PART
inlawrev-2157	1050	5	work	work	VERB
inlawrev-2157	1050	6	for	for	ADP
inlawrev-2157	1050	7	the	the	DET
inlawrev-2157	1050	8	grantor	grantor	NOUN
inlawrev-2157	1050	9	for	for	ADP
inlawrev-2157	1050	10	a	a	DET
inlawrev-2157	1050	11	specified	specified	ADJ
inlawrev-2157	1050	12	period	period	NOUN
inlawrev-2157	1050	13	following	follow	VERB
inlawrev-2157	1050	14	the	the	DET
inlawrev-2157	1050	15	completion	completion	NOUN
inlawrev-2157	1050	16	of	of	ADP
inlawrev-2157	1050	17	his	his	PRON
inlawrev-2157	1050	18	educational	educational	ADJ
inlawrev-2157	1050	19	training	training	NOUN
inlawrev-2157	1050	20	also	also	ADV
inlawrev-2157	1050	21	supports	support	VERB
inlawrev-2157	1050	22	a	a	DET
inlawrev-2157	1050	23	determination	determination	NOUN
inlawrev-2157	1050	24	that	that	SCONJ
inlawrev-2157	1050	25	a	a	DET
inlawrev-2157	1050	26	grant	grant	NOUN
inlawrev-2157	1050	27	is	be	AUX
inlawrev-2157	1050	28	compensation	compensation	NOUN
inlawrev-2157	1050	29	.	.	PUNCT
inlawrev-2157	1051	1	177	177	NUM
inlawrev-2157	1051	2	few	few	ADJ
inlawrev-2157	1051	3	grant	grant	NOUN
inlawrev-2157	1051	4	recipients	recipient	NOUN
inlawrev-2157	1051	5	subject	subject	ADJ
inlawrev-2157	1051	6	to	to	ADP
inlawrev-2157	1051	7	an	an	DET
inlawrev-2157	1051	8	obligation	obligation	NOUN
inlawrev-2157	1051	9	of	of	ADP
inlawrev-2157	1051	10	this	this	DET
inlawrev-2157	1051	11	nature	nature	NOUN
inlawrev-2157	1051	12	are	be	AUX
inlawrev-2157	1051	13	successful	successful	ADJ
inlawrev-2157	1051	14	in	in	ADP
inlawrev-2157	1051	15	claiming	claim	VERB
inlawrev-2157	1051	16	a	a	DET
inlawrev-2157	1051	17	scholarship	scholarship	NOUN
inlawrev-2157	1051	18	exclusion	exclusion	NOUN
inlawrev-2157	1051	19	for	for	ADP
inlawrev-2157	1051	20	income	income	NOUN
inlawrev-2157	1051	21	tax	tax	NOUN
inlawrev-2157	1051	22	purposes	purpose	NOUN
inlawrev-2157	1051	23	.	.	PUNCT
inlawrev-2157	1052	1	aileene	aileene	PROPN
inlawrev-2157	1052	2	evans"6	evans"6	PROPN
inlawrev-2157	1052	3	represents	represent	VERB
inlawrev-2157	1052	4	a	a	DET
inlawrev-2157	1052	5	successful	successful	ADJ
inlawrev-2157	1052	6	assertion	assertion	NOUN
inlawrev-2157	1052	7	that	that	SCONJ
inlawrev-2157	1052	8	an	an	DET
inlawrev-2157	1052	9	educational	educational	ADJ
inlawrev-2157	1052	10	grant	grant	NOUN
inlawrev-2157	1052	11	from	from	ADP
inlawrev-2157	1052	12	an	an	DET
inlawrev-2157	1052	13	employer	employer	NOUN
inlawrev-2157	1052	14	was	be	AUX
inlawrev-2157	1052	15	a	a	DET
inlawrev-2157	1052	16	scholarship	scholarship	NOUN
inlawrev-2157	1052	17	,	,	PUNCT
inlawrev-2157	1052	18	even	even	ADV
inlawrev-2157	1052	19	though	though	SCONJ
inlawrev-2157	1052	20	future	future	ADJ
inlawrev-2157	1052	21	employment	employment	NOUN
inlawrev-2157	1052	22	was	be	AUX
inlawrev-2157	1052	23	required	require	VERB
inlawrev-2157	1052	24	of	of	ADP
inlawrev-2157	1052	25	the	the	DET
inlawrev-2157	1052	26	recipient	recipient	NOUN
inlawrev-2157	1052	27	.	.	PUNCT
inlawrev-2157	1053	1	evans	evans	PROPN
inlawrev-2157	1053	2	frequently	frequently	ADV
inlawrev-2157	1053	3	has	have	AUX
inlawrev-2157	1053	4	been	be	AUX
inlawrev-2157	1053	5	relied	rely	VERB
inlawrev-2157	1053	6	upon	upon	SCONJ
inlawrev-2157	1053	7	by	by	ADP
inlawrev-2157	1053	8	taxpayers	taxpayer	NOUN
inlawrev-2157	1053	9	,	,	PUNCT
inlawrev-2157	1053	10	and	and	CCONJ
inlawrev-2157	1053	11	just	just	ADV
inlawrev-2157	1053	12	as	as	ADP
inlawrev-2157	1053	13	frequently	frequently	ADV
inlawrev-2157	1053	14	has	have	AUX
inlawrev-2157	1053	15	been	be	AUX
inlawrev-2157	1053	16	distinguished	distinguish	VERB
inlawrev-2157	1053	17	on	on	ADP
inlawrev-2157	1053	18	the	the	DET
inlawrev-2157	1053	19	ground	ground	NOUN
inlawrev-2157	1053	20	that	that	SCONJ
inlawrev-2157	1053	21	ms	ms	PROPN
inlawrev-2157	1053	22	.	.	PROPN
inlawrev-2157	1053	23	evans	evans	PROPN
inlawrev-2157	1053	24	had	have	AUX
inlawrev-2157	1053	25	not	not	PART
inlawrev-2157	1053	26	been	be	AUX
inlawrev-2157	1053	27	employed	employ	VERB
inlawrev-2157	1053	28	by	by	ADP
inlawrev-2157	1053	29	the	the	DET
inlawrev-2157	1053	30	grantor	grantor	NOUN
inlawrev-2157	1053	31	prior	prior	ADV
inlawrev-2157	1053	32	to	to	ADP
inlawrev-2157	1053	33	receiving	receive	VERB
inlawrev-2157	1053	34	the	the	DET
inlawrev-2157	1053	35	grant	grant	NOUN
inlawrev-2157	1053	36	.	.	PUNCT
inlawrev-2157	1054	1	179	179	NUM
inlawrev-2157	1054	2	after	after	ADP
inlawrev-2157	1054	3	many	many	ADJ
inlawrev-2157	1054	4	years	year	NOUN
inlawrev-2157	1054	5	of	of	ADP
inlawrev-2157	1054	6	being	be	AUX
inlawrev-2157	1054	7	distinguished	distinguish	VERB
inlawrev-2157	1054	8	into	into	ADP
inlawrev-2157	1054	9	nonexistence	nonexistence	NOUN
inlawrev-2157	1055	1	,	,	PUNCT
inlawrev-2157	1055	2	evans	evans	PROPN
inlawrev-2157	1055	3	finally	finally	ADV
inlawrev-2157	1055	4	was	be	AUX
inlawrev-2157	1055	5	declared	declare	VERB
inlawrev-2157	1055	6	an	an	DET
inlawrev-2157	1055	7	unsound	unsound	ADJ
inlawrev-2157	1055	8	precedent,180	precedent,180	NOUN
inlawrev-2157	1055	9	and	and	CCONJ
inlawrev-2157	1055	10	the	the	DET
inlawrev-2157	1055	11	internal	internal	ADJ
inlawrev-2157	1055	12	revenue	revenue	NOUN
inlawrev-2157	1055	13	service	service	NOUN
inlawrev-2157	1055	14	removed	remove	VERB
inlawrev-2157	1055	15	its	its	PRON
inlawrev-2157	1055	16	acquiescence	acquiescence	NOUN
inlawrev-2157	1055	17	.	.	PUNCT
inlawrev-2157	1056	1	181	181	NUM
inlawrev-2157	1057	1	it	it	PRON
inlawrev-2157	1057	2	is	be	AUX
inlawrev-2157	1057	3	now	now	ADV
inlawrev-2157	1057	4	clear	clear	ADJ
inlawrev-2157	1057	5	that	that	SCONJ
inlawrev-2157	1057	6	a	a	DET
inlawrev-2157	1057	7	stipend	stipend	NOUN
inlawrev-2157	1057	8	given	give	VERB
inlawrev-2157	1057	9	to	to	PART
inlawrev-2157	1057	10	enable	enable	VERB
inlawrev-2157	1057	11	the	the	DET
inlawrev-2157	1057	12	recipient	recipient	NOUN
inlawrev-2157	1057	13	to	to	PART
inlawrev-2157	1057	14	pursue	pursue	VERB
inlawrev-2157	1057	15	further	further	ADJ
inlawrev-2157	1057	16	training	training	NOUN
inlawrev-2157	1057	17	and	and	CCONJ
inlawrev-2157	1057	18	in	in	ADP
inlawrev-2157	1057	19	consideration	consideration	NOUN
inlawrev-2157	1057	20	of	of	ADP
inlawrev-2157	1057	21	a	a	DET
inlawrev-2157	1057	22	promise	promise	NOUN
inlawrev-2157	1057	23	of	of	ADP
inlawrev-2157	1057	24	future	future	ADJ
inlawrev-2157	1057	25	employment	employment	NOUN
inlawrev-2157	1057	26	is	be	AUX
inlawrev-2157	1057	27	taxable	taxable	ADJ
inlawrev-2157	1057	28	compensation	compensation	NOUN
inlawrev-2157	1057	29	.	.	PUNCT
inlawrev-2157	1058	1	182	182	NUM
inlawrev-2157	1058	2	even	even	ADV
inlawrev-2157	1058	3	when	when	SCONJ
inlawrev-2157	1058	4	no	no	DET
inlawrev-2157	1058	5	obligation	obligation	NOUN
inlawrev-2157	1058	6	of	of	ADP
inlawrev-2157	1058	7	future	future	ADJ
inlawrev-2157	1058	8	employment	employment	NOUN
inlawrev-2157	1058	9	exists	exist	VERB
inlawrev-2157	1058	10	,	,	PUNCT
inlawrev-2157	1058	11	circumstances	circumstance	NOUN
inlawrev-2157	1058	12	often	often	ADV
inlawrev-2157	1058	13	show	show	VERB
inlawrev-2157	1058	14	that	that	SCONJ
inlawrev-2157	1058	15	a	a	DET
inlawrev-2157	1058	16	grant	grant	NOUN
inlawrev-2157	1058	17	is	be	AUX
inlawrev-2157	1058	18	given	give	VERB
inlawrev-2157	1058	19	with	with	ADP
inlawrev-2157	1058	20	the	the	DET
inlawrev-2157	1058	21	expectation	expectation	NOUN
inlawrev-2157	1058	22	that	that	SCONJ
inlawrev-2157	1058	23	the	the	DET
inlawrev-2157	1058	24	employment	employment	NOUN
inlawrev-2157	1058	25	relationship	relationship	NOUN
inlawrev-2157	1058	26	will	will	AUX
inlawrev-2157	1058	27	continue	continue	VERB
inlawrev-2157	1058	28	.	.	PUNCT
inlawrev-2157	1059	1	this	this	DET
inlawrev-2157	1059	2	expectation	expectation	NOUN
inlawrev-2157	1059	3	is	be	AUX
inlawrev-2157	1059	4	a	a	DET
inlawrev-2157	1059	5	sufficient	sufficient	ADJ
inlawrev-2157	1059	6	ground	ground	NOUN
inlawrev-2157	1059	7	for	for	ADP
inlawrev-2157	1059	8	reaching	reach	VERB
inlawrev-2157	1059	9	the	the	DET
inlawrev-2157	1059	10	conclusion	conclusion	NOUN
inlawrev-2157	1059	11	that	that	SCONJ
inlawrev-2157	1059	12	a	a	DET
inlawrev-2157	1059	13	grant	grant	NOUN
inlawrev-2157	1059	14	is	be	AUX
inlawrev-2157	1059	15	}	}	PUNCT
inlawrev-2157	1059	16	77	77	NUM
inlawrev-2157	1059	17	i	i	PRON
inlawrev-2157	1059	18	d.	d.	PROPN
inlawrev-2157	1059	19	at	at	ADP
inlawrev-2157	1059	20	49	49	NUM
inlawrev-2157	1059	21	.	.	PUNCT
inlawrev-2157	1060	1	many	many	ADJ
inlawrev-2157	1060	2	of	of	ADP
inlawrev-2157	1060	3	the	the	DET
inlawrev-2157	1060	4	cases	case	NOUN
inlawrev-2157	1060	5	involved	involve	VERB
inlawrev-2157	1060	6	employees	employee	NOUN
inlawrev-2157	1060	7	of	of	ADP
inlawrev-2157	1060	8	state	state	NOUN
inlawrev-2157	1060	9	welfare	welfare	NOUN
inlawrev-2157	1060	10	agencies	agency	NOUN
inlawrev-2157	1060	11	who	who	PRON
inlawrev-2157	1060	12	took	take	VERB
inlawrev-2157	1060	13	advantage	advantage	NOUN
inlawrev-2157	1060	14	of	of	ADP
inlawrev-2157	1060	15	educational	educational	ADJ
inlawrev-2157	1060	16	leave	leave	NOUN
inlawrev-2157	1060	17	programs	program	NOUN
inlawrev-2157	1060	18	funded	fund	VERB
inlawrev-2157	1060	19	jointly	jointly	ADV
inlawrev-2157	1060	20	by	by	ADP
inlawrev-2157	1060	21	the	the	DET
inlawrev-2157	1060	22	federal	federal	ADJ
inlawrev-2157	1060	23	government	government	NOUN
inlawrev-2157	1060	24	and	and	CCONJ
inlawrev-2157	1060	25	the	the	DET
inlawrev-2157	1060	26	states	state	NOUN
inlawrev-2157	1060	27	.	.	PUNCT
inlawrev-2157	1061	1	these	these	DET
inlawrev-2157	1061	2	programs	program	NOUN
inlawrev-2157	1061	3	generally	generally	ADV
inlawrev-2157	1061	4	required	require	VERB
inlawrev-2157	1061	5	employment	employment	NOUN
inlawrev-2157	1061	6	following	follow	VERB
inlawrev-2157	1061	7	receipt	receipt	NOUN
inlawrev-2157	1061	8	of	of	ADP
inlawrev-2157	1061	9	the	the	DET
inlawrev-2157	1061	10	academic	academic	ADJ
inlawrev-2157	1061	11	degree	degree	NOUN
inlawrev-2157	1061	12	for	for	ADP
inlawrev-2157	1061	13	a	a	DET
inlawrev-2157	1061	14	period	period	NOUN
inlawrev-2157	1061	15	equal	equal	ADJ
inlawrev-2157	1061	16	to	to	ADP
inlawrev-2157	1061	17	the	the	DET
inlawrev-2157	1061	18	leave	leave	ADJ
inlawrev-2157	1061	19	time	time	NOUN
inlawrev-2157	1061	20	.	.	PUNCT
inlawrev-2157	1062	1	ulak	ulak	PROPN
inlawrev-2157	1062	2	v.	v.	ADP
inlawrev-2157	1062	3	united	united	PROPN
inlawrev-2157	1062	4	states	states	PROPN
inlawrev-2157	1062	5	,	,	PUNCT
inlawrev-2157	1062	6	1972	1972	NUM
inlawrev-2157	1062	7	-	-	SYM
inlawrev-2157	1062	8	1	1	NUM
inlawrev-2157	1062	9	u.s	u.s	PROPN
inlawrev-2157	1062	10	.	.	PROPN
inlawrev-2157	1062	11	tax	tax	PROPN
inlawrev-2157	1062	12	cas	cas	PROPN
inlawrev-2157	1062	13	.	.	PUNCT
inlawrev-2157	1063	1	tf9468	tf9468	PROPN
inlawrev-2157	1063	2	(	(	PUNCT
inlawrev-2157	1063	3	s.d	s.d	PROPN
inlawrev-2157	1063	4	.	.	PROPN
inlawrev-2157	1063	5	cal	cal	PROPN
inlawrev-2157	1063	6	.	.	PUNCT
inlawrev-2157	1063	7	1972	1972	NUM
inlawrev-2157	1063	8	)	)	PUNCT
inlawrev-2157	1063	9	;	;	PUNCT
inlawrev-2157	1063	10	stewart	stewart	PROPN
inlawrev-2157	1063	11	v.	v.	PROPN
inlawrev-2157	1063	12	united	united	PROPN
inlawrev-2157	1063	13	states	states	PROPN
inlawrev-2157	1063	14	,	,	PUNCT
inlawrev-2157	1063	15	363	363	NUM
inlawrev-2157	1063	16	f.2d	f.2d	SYM
inlawrev-2157	1063	17	355	355	NUM
inlawrev-2157	1063	18	(	(	PUNCT
inlawrev-2157	1063	19	6th	6th	ADJ
inlawrev-2157	1063	20	cir	cir	NOUN
inlawrev-2157	1063	21	.	.	PROPN
inlawrev-2157	1063	22	1966	1966	NUM
inlawrev-2157	1063	23	)	)	PUNCT
inlawrev-2157	1063	24	;	;	PUNCT
inlawrev-2157	1063	25	ussery	ussery	PROPN
inlawrev-2157	1063	26	v.	v.	PROPN
inlawrev-2157	1063	27	united	united	PROPN
inlawrev-2157	1063	28	states	states	PROPN
inlawrev-2157	1063	29	,	,	PUNCT
inlawrev-2157	1063	30	296	296	NUM
inlawrev-2157	1063	31	f.2d	f.2d	ADP
inlawrev-2157	1063	32	582	582	NUM
inlawrev-2157	1063	33	(	(	PUNCT
inlawrev-2157	1063	34	5th	5th	ADJ
inlawrev-2157	1063	35	cir	cir	NOUN
inlawrev-2157	1063	36	.	.	PUNCT
inlawrev-2157	1063	37	1961	1961	NUM
inlawrev-2157	1063	38	)	)	PUNCT
inlawrev-2157	1063	39	;	;	PUNCT
inlawrev-2157	1063	40	h.	h.	PROPN
inlawrev-2157	1063	41	norman	norman	PROPN
inlawrev-2157	1063	42	brown	brown	PROPN
inlawrev-2157	1063	43	,	,	PUNCT
inlawrev-2157	1063	44	31	31	NUM
inlawrev-2157	1063	45	cch	cch	NOUN
inlawrev-2157	1063	46	tax	tax	NOUN
inlawrev-2157	1063	47	ct	ct	PROPN
inlawrev-2157	1063	48	.	.	PUNCT
inlawrev-2157	1063	49	mem	mem	PROPN
inlawrev-2157	1063	50	.	.	PUNCT
inlawrev-2157	1063	51	457	457	NUM
inlawrev-2157	1063	52	(	(	PUNCT
inlawrev-2157	1063	53	1972	1972	NUM
inlawrev-2157	1063	54	)	)	PUNCT
inlawrev-2157	1063	55	;	;	PUNCT
inlawrev-2157	1063	56	norman	norman	PROPN
inlawrev-2157	1063	57	f.	f.	PROPN
inlawrev-2157	1063	58	stougaard	stougaard	PROPN
inlawrev-2157	1063	59	,	,	PUNCT
inlawrev-2157	1063	60	30	30	NUM
inlawrev-2157	1063	61	cch	cch	NOUN
inlawrev-2157	1063	62	tax	tax	NOUN
inlawrev-2157	1063	63	ct	ct	PROPN
inlawrev-2157	1063	64	.	.	PUNCT
inlawrev-2157	1063	65	mem	mem	PROPN
inlawrev-2157	1063	66	.	.	PUNCT
inlawrev-2157	1064	1	1331	1331	NUM
inlawrev-2157	1064	2	(	(	PUNCT
inlawrev-2157	1064	3	1971	1971	NUM
inlawrev-2157	1064	4	)	)	PUNCT
inlawrev-2157	1064	5	;	;	PUNCT
inlawrev-2157	1064	6	lowell	lowell	PROPN
inlawrev-2157	1064	7	d.	d.	PROPN
inlawrev-2157	1064	8	ward	ward	PROPN
inlawrev-2157	1064	9	,	,	PUNCT
inlawrev-2157	1064	10	55	55	NUM
inlawrev-2157	1064	11	t.c	t.c	NOUN
inlawrev-2157	1064	12	.	.	PROPN
inlawrev-2157	1064	13	308	308	NUM
inlawrev-2157	1064	14	(	(	PUNCT
inlawrev-2157	1064	15	1970	1970	NUM
inlawrev-2157	1064	16	)	)	PUNCT
inlawrev-2157	1064	17	;	;	PUNCT
inlawrev-2157	1064	18	jerry	jerry	PROPN
inlawrev-2157	1064	19	s.	s.	PROPN
inlawrev-2157	1064	20	turem	turem	VERB
inlawrev-2157	1064	21	,	,	PUNCT
inlawrev-2157	1064	22	54	54	NUM
inlawrev-2157	1064	23	t.c	t.c	PROPN
inlawrev-2157	1064	24	.	.	PROPN
inlawrev-2157	1064	25	1494	1494	NUM
inlawrev-2157	1064	26	(	(	PUNCT
inlawrev-2157	1064	27	1970	1970	NUM
inlawrev-2157	1064	28	)	)	PUNCT
inlawrev-2157	1064	29	;	;	PUNCT
inlawrev-2157	1065	1	marjorie	marjorie	PROPN
inlawrev-2157	1065	2	e.	e.	PROPN
inlawrev-2157	1065	3	haley	haley	PROPN
inlawrev-2157	1065	4	,	,	PUNCT
inlawrev-2157	1065	5	54	54	NUM
inlawrev-2157	1065	6	t.c	t.c	PROPN
inlawrev-2157	1065	7	.	.	PROPN
inlawrev-2157	1065	8	642	642	NUM
inlawrev-2157	1065	9	(	(	PUNCT
inlawrev-2157	1065	10	1970	1970	NUM
inlawrev-2157	1065	11	)	)	PUNCT
inlawrev-2157	1065	12	;	;	PUNCT
inlawrev-2157	1065	13	aileene	aileene	ADJ
inlawrev-2157	1065	14	evans	evans	PROPN
inlawrev-2157	1065	15	,	,	PUNCT
inlawrev-2157	1065	16	34	34	NUM
inlawrev-2157	1065	17	t.c	t.c	PROPN
inlawrev-2157	1065	18	.	.	PROPN
inlawrev-2157	1065	19	720	720	NUM
inlawrev-2157	1065	20	(	(	PUNCT
inlawrev-2157	1065	21	1960	1960	NUM
inlawrev-2157	1065	22	)	)	PUNCT
inlawrev-2157	1065	23	.	.	PUNCT
inlawrev-2157	1066	1	most	most	ADJ
inlawrev-2157	1066	2	corporate	corporate	ADJ
inlawrev-2157	1066	3	fellowship	fellowship	NOUN
inlawrev-2157	1066	4	programs	program	NOUN
inlawrev-2157	1066	5	do	do	AUX
inlawrev-2157	1066	6	not	not	PART
inlawrev-2157	1066	7	require	require	VERB
inlawrev-2157	1066	8	future	future	ADJ
inlawrev-2157	1066	9	employment	employment	NOUN
inlawrev-2157	1066	10	.	.	PUNCT
inlawrev-2157	1067	1	however	however	ADV
inlawrev-2157	1067	2	,	,	PUNCT
inlawrev-2157	1067	3	employees	employee	NOUN
inlawrev-2157	1067	4	are	be	AUX
inlawrev-2157	1067	5	encouraged	encourage	VERB
inlawrev-2157	1067	6	to	to	PART
inlawrev-2157	1067	7	continue	continue	VERB
inlawrev-2157	1067	8	their	their	PRON
inlawrev-2157	1067	9	employment	employment	NOUN
inlawrev-2157	1067	10	.	.	PUNCT
inlawrev-2157	1068	1	fellowship	fellowship	NOUN
inlawrev-2157	1068	2	report	report	NOUN
inlawrev-2157	1068	3	,	,	PUNCT
inlawrev-2157	1068	4	supra	supra	PROPN
inlawrev-2157	1068	5	note	note	PROPN
inlawrev-2157	1068	6	169	169	NUM
inlawrev-2157	1068	7	,	,	PUNCT
inlawrev-2157	1068	8	at	at	ADP
inlawrev-2157	1068	9	61	61	NUM
inlawrev-2157	1068	10	-	-	SYM
inlawrev-2157	1068	11	62	62	NUM
inlawrev-2157	1068	12	.	.	PUNCT
inlawrev-2157	1069	1	,	,	PUNCT
inlawrev-2157	1069	2	7834	7834	NUM
inlawrev-2157	1069	3	t.c	t.c	PROPN
inlawrev-2157	1069	4	.	.	PROPN
inlawrev-2157	1069	5	720	720	NUM
inlawrev-2157	1069	6	(	(	PUNCT
inlawrev-2157	1069	7	1960	1960	NUM
inlawrev-2157	1069	8	)	)	PUNCT
inlawrev-2157	1069	9	.	.	PUNCT
inlawrev-2157	1070	1	the	the	DET
inlawrev-2157	1070	2	internal	internal	ADJ
inlawrev-2157	1070	3	revenue	revenue	NOUN
inlawrev-2157	1070	4	service	service	NOUN
inlawrev-2157	1070	5	acquiesced	acquiesce	VERB
inlawrev-2157	1070	6	in	in	ADP
inlawrev-2157	1070	7	this	this	DET
inlawrev-2157	1070	8	decision	decision	NOUN
inlawrev-2157	1070	9	.	.	PUNCT
inlawrev-2157	1071	1	rev	rev	PROPN
inlawrev-2157	1071	2	.	.	PUNCT
inlawrev-2157	1072	1	rul	rul	PROPN
inlawrev-2157	1072	2	.	.	PUNCT
inlawrev-2157	1073	1	65	65	NUM
inlawrev-2157	1073	2	-	-	SYM
inlawrev-2157	1073	3	146	146	NUM
inlawrev-2157	1073	4	,	,	PUNCT
inlawrev-2157	1073	5	1965	1965	NUM
inlawrev-2157	1073	6	-	-	SYM
inlawrev-2157	1073	7	1	1	NUM
inlawrev-2157	1073	8	cum	cum	NOUN
inlawrev-2157	1073	9	.	.	PUNCT
inlawrev-2157	1074	1	bull	bull	NOUN
inlawrev-2157	1074	2	.	.	PUNCT
inlawrev-2157	1075	1	66	66	NUM
inlawrev-2157	1075	2	.	.	PUNCT
inlawrev-2157	1076	1	w9see	w9see	NOUN
inlawrev-2157	1076	2	,	,	PUNCT
inlawrev-2157	1076	3	e.g.	e.g.	ADV
inlawrev-2157	1076	4	,	,	PUNCT
inlawrev-2157	1076	5	stewart	stewart	PROPN
inlawrev-2157	1076	6	v.	v.	PROPN
inlawrev-2157	1076	7	united	united	PROPN
inlawrev-2157	1076	8	"	"	PUNCT
inlawrev-2157	1076	9	states	state	NOUN
inlawrev-2157	1076	10	,	,	PUNCT
inlawrev-2157	1076	11	363	363	NUM
inlawrev-2157	1076	12	f.2d	f.2d	SYM
inlawrev-2157	1076	13	355	355	NUM
inlawrev-2157	1076	14	(	(	PUNCT
inlawrev-2157	1076	15	6th	6th	ADJ
inlawrev-2157	1076	16	cir	cir	NOUN
inlawrev-2157	1076	17	.	.	PROPN
inlawrev-2157	1076	18	1966	1966	NUM
inlawrev-2157	1076	19	)	)	PUNCT
inlawrev-2157	1076	20	;	;	PUNCT
inlawrev-2157	1076	21	jerry	jerry	PROPN
inlawrev-2157	1076	22	s.	s.	PROPN
inlawrev-2157	1076	23	turem	turem	VERB
inlawrev-2157	1076	24	,	,	PUNCT
inlawrev-2157	1076	25	54	54	NUM
inlawrev-2157	1076	26	t.c	t.c	PROPN
inlawrev-2157	1076	27	.	.	PROPN
inlawrev-2157	1076	28	1494	1494	NUM
inlawrev-2157	1076	29	(	(	PUNCT
inlawrev-2157	1076	30	1970	1970	NUM
inlawrev-2157	1076	31	)	)	PUNCT
inlawrev-2157	1076	32	.	.	PUNCT
inlawrev-2157	1077	1	180lowell	180lowell	PROPN
inlawrev-2157	1077	2	d.	d.	PROPN
inlawrev-2157	1077	3	ward	ward	PROPN
inlawrev-2157	1077	4	,	,	PUNCT
inlawrev-2157	1077	5	55	55	NUM
inlawrev-2157	1077	6	t.c	t.c	NOUN
inlawrev-2157	1077	7	.	.	PROPN
inlawrev-2157	1077	8	308	308	NUM
inlawrev-2157	1077	9	,	,	PUNCT
inlawrev-2157	1077	10	311	311	NUM
inlawrev-2157	1077	11	(	(	PUNCT
inlawrev-2157	1077	12	1970	1970	NUM
inlawrev-2157	1077	13	)	)	PUNCT
inlawrev-2157	1077	14	.	.	PUNCT
inlawrev-2157	1078	1	,	,	PUNCT
inlawrev-2157	1078	2	8	8	NUM
inlawrev-2157	1078	3	,	,	PUNCT
inlawrev-2157	1078	4	rev	rev	X
inlawrev-2157	1078	5	.	.	PROPN
inlawrev-2157	1079	1	rul	rul	PROPN
inlawrev-2157	1079	2	.	.	PUNCT
inlawrev-2157	1080	1	70	70	NUM
inlawrev-2157	1080	2	-	-	SYM
inlawrev-2157	1080	3	283	283	NUM
inlawrev-2157	1080	4	,	,	PUNCT
inlawrev-2157	1080	5	1970	1970	NUM
inlawrev-2157	1080	6	-	-	SYM
inlawrev-2157	1080	7	1	1	NUM
inlawrev-2157	1080	8	cum	cum	NOUN
inlawrev-2157	1080	9	.	.	PUNCT
inlawrev-2157	1081	1	bull	bull	NOUN
inlawrev-2157	1081	2	.	.	PUNCT
inlawrev-2157	1082	1	26	26	NUM
inlawrev-2157	1082	2	.	.	PUNCT
inlawrev-2157	1082	3	'	'	PUNCT
inlawrev-2157	1083	1	a25ee	a25ee	ADJ
inlawrev-2157	1083	2	,	,	PUNCT
inlawrev-2157	1083	3	e.g.	e.g.	ADV
inlawrev-2157	1083	4	,	,	PUNCT
inlawrev-2157	1083	5	h.	h.	PROPN
inlawrev-2157	1083	6	norman	norman	PROPN
inlawrev-2157	1083	7	brown	brown	PROPN
inlawrev-2157	1083	8	,	,	PUNCT
inlawrev-2157	1083	9	31	31	NUM
inlawrev-2157	1083	10	cch	cch	NOUN
inlawrev-2157	1083	11	tax	tax	NOUN
inlawrev-2157	1083	12	ct	ct	PROPN
inlawrev-2157	1083	13	.	.	PUNCT
inlawrev-2157	1083	14	mem	mem	PROPN
inlawrev-2157	1083	15	.	.	PUNCT
inlawrev-2157	1083	16	457	457	NUM
inlawrev-2157	1083	17	(	(	PUNCT
inlawrev-2157	1083	18	1972	1972	NUM
inlawrev-2157	1083	19	)	)	PUNCT
inlawrev-2157	1083	20	;	;	PUNCT
inlawrev-2157	1083	21	eugene	eugene	PROPN
inlawrev-2157	1083	22	w.	w.	PROPN
inlawrev-2157	1083	23	helms	helms	PROPN
inlawrev-2157	1083	24	,	,	PUNCT
inlawrev-2157	1083	25	31	31	NUM
inlawrev-2157	1083	26	cch	cch	NOUN
inlawrev-2157	1083	27	tax	tax	NOUN
inlawrev-2157	1083	28	ct	ct	PROPN
inlawrev-2157	1083	29	.	.	PUNCT
inlawrev-2157	1083	30	mem	mem	PROPN
inlawrev-2157	1083	31	.	.	PUNCT
inlawrev-2157	1084	1	442	442	NUM
inlawrev-2157	1084	2	(	(	PUNCT
inlawrev-2157	1084	3	1972	1972	NUM
inlawrev-2157	1084	4	)	)	PUNCT
inlawrev-2157	1084	5	;	;	PUNCT
inlawrev-2157	1085	1	james	james	PROPN
inlawrev-2157	1085	2	g.	g.	PROPN
inlawrev-2157	1085	3	harper	harper	PROPN
inlawrev-2157	1085	4	,	,	PUNCT
inlawrev-2157	1085	5	31	31	NUM
inlawrev-2157	1085	6	cch	cch	NOUN
inlawrev-2157	1085	7	tax	tax	NOUN
inlawrev-2157	1085	8	ct	ct	PROPN
inlawrev-2157	1085	9	.	.	PUNCT
inlawrev-2157	1085	10	mem	mem	PROPN
inlawrev-2157	1085	11	.	.	PUNCT
inlawrev-2157	1085	12	424	424	NUM
inlawrev-2157	1085	13	(	(	PUNCT
inlawrev-2157	1085	14	1972	1972	NUM
inlawrev-2157	1085	15	)	)	PUNCT
inlawrev-2157	1085	16	;	;	PUNCT
inlawrev-2157	1085	17	leonard	leonard	PROPN
inlawrev-2157	1085	18	t.	t.	PROPN
inlawrev-2157	1085	19	fielding	fielding	PROPN
inlawrev-2157	1085	20	,	,	PUNCT
inlawrev-2157	1085	21	57	57	NUM
inlawrev-2157	1085	22	t.c	t.c	NOUN
inlawrev-2157	1085	23	.	.	PROPN
inlawrev-2157	1085	24	761	761	NUM
inlawrev-2157	1085	25	(	(	PUNCT
inlawrev-2157	1085	26	1972	1972	NUM
inlawrev-2157	1085	27	)	)	PUNCT
inlawrev-2157	1085	28	;	;	PUNCT
inlawrev-2157	1085	29	robert	robert	PROPN
inlawrev-2157	1085	30	h.	h.	PROPN
inlawrev-2157	1085	31	kyle	kyle	PROPN
inlawrev-2157	1085	32	,	,	PUNCT
inlawrev-2157	1085	33	31	31	NUM
inlawrev-2157	1085	34	cch	cch	NOUN
inlawrev-2157	1085	35	tax	tax	NOUN
inlawrev-2157	1085	36	ct	ct	PROPN
inlawrev-2157	1085	37	.	.	PUNCT
inlawrev-2157	1085	38	mem	mem	PROPN
inlawrev-2157	1085	39	.	.	PUNCT
inlawrev-2157	1085	40	327	327	NUM
inlawrev-2157	1085	41	(	(	PUNCT
inlawrev-2157	1085	42	1972	1972	NUM
inlawrev-2157	1085	43	)	)	PUNCT
inlawrev-2157	1085	44	.	.	PUNCT
inlawrev-2157	1086	1	1975	1975	NUM
inlawrev-2157	1086	2	]	]	PUNCT
inlawrev-2157	1086	3	taxation	taxation	NOUN
inlawrev-2157	1086	4	of	of	ADP
inlawrev-2157	1086	5	scholarships	scholarship	NOUN
inlawrev-2157	1086	6	791	791	NUM
inlawrev-2157	1086	7	given	give	VERB
inlawrev-2157	1086	8	primarily	primarily	ADV
inlawrev-2157	1086	9	for	for	ADP
inlawrev-2157	1086	10	the	the	DET
inlawrev-2157	1086	11	benefit	benefit	NOUN
inlawrev-2157	1086	12	of	of	ADP
inlawrev-2157	1086	13	the	the	DET
inlawrev-2157	1086	14	grantor	grantor	NOUN
inlawrev-2157	1086	15	.	.	PUNCT
inlawrev-2157	1087	1	183	183	NUM
inlawrev-2157	1087	2	the	the	DET
inlawrev-2157	1087	3	mere	mere	ADJ
inlawrev-2157	1087	4	absence	absence	NOUN
inlawrev-2157	1087	5	of	of	ADP
inlawrev-2157	1087	6	a	a	DET
inlawrev-2157	1087	7	contract	contract	NOUN
inlawrev-2157	1087	8	to	to	PART
inlawrev-2157	1087	9	perform	perform	VERB
inlawrev-2157	1087	10	services	service	NOUN
inlawrev-2157	1087	11	does	do	AUX
inlawrev-2157	1087	12	not	not	PART
inlawrev-2157	1087	13	make	make	VERB
inlawrev-2157	1087	14	a	a	DET
inlawrev-2157	1087	15	stipend	stipend	NOUN
inlawrev-2157	1087	16	a	a	DET
inlawrev-2157	1087	17	scholarship	scholarship	NOUN
inlawrev-2157	1087	18	if	if	SCONJ
inlawrev-2157	1087	19	the	the	DET
inlawrev-2157	1087	20	evidence	evidence	NOUN
inlawrev-2157	1087	21	as	as	ADP
inlawrev-2157	1087	22	a	a	DET
inlawrev-2157	1087	23	whole	whole	NOUN
inlawrev-2157	1087	24	suggests	suggest	VERB
inlawrev-2157	1087	25	otherwise	otherwise	ADV
inlawrev-2157	1087	26	.	.	PUNCT
inlawrev-2157	1088	1	184	184	NUM
inlawrev-2157	1088	2	incongruously	incongruously	ADV
inlawrev-2157	1088	3	,	,	PUNCT
inlawrev-2157	1088	4	payment	payment	NOUN
inlawrev-2157	1088	5	of	of	ADP
inlawrev-2157	1088	6	tuition	tuition	NOUN
inlawrev-2157	1088	7	,	,	PUNCT
inlawrev-2157	1088	8	room	room	NOUN
inlawrev-2157	1088	9	,	,	PUNCT
inlawrev-2157	1088	10	board	board	NOUN
inlawrev-2157	1088	11	,	,	PUNCT
inlawrev-2157	1088	12	books	book	NOUN
inlawrev-2157	1088	13	,	,	PUNCT
inlawrev-2157	1088	14	and	and	CCONJ
inlawrev-2157	1088	15	a	a	DET
inlawrev-2157	1088	16	small	small	ADJ
inlawrev-2157	1088	17	monthly	monthly	ADJ
inlawrev-2157	1088	18	stipend	stipend	NOUN
inlawrev-2157	1088	19	by	by	ADP
inlawrev-2157	1088	20	the	the	DET
inlawrev-2157	1088	21	department	department	NOUN
inlawrev-2157	1088	22	of	of	ADP
inlawrev-2157	1088	23	the	the	DET
inlawrev-2157	1088	24	navy	navy	PROPN
inlawrev-2157	1088	25	to	to	ADP
inlawrev-2157	1088	26	naval	naval	PROPN
inlawrev-2157	1088	27	r.o.t.c	r.o.t.c	PROPN
inlawrev-2157	1088	28	.	.	PUNCT
inlawrev-2157	1089	1	students	student	NOUN
inlawrev-2157	1089	2	has	have	AUX
inlawrev-2157	1089	3	been	be	AUX
inlawrev-2157	1089	4	held	hold	VERB
inlawrev-2157	1089	5	to	to	PART
inlawrev-2157	1089	6	be	be	AUX
inlawrev-2157	1089	7	a	a	DET
inlawrev-2157	1089	8	scholarship	scholarship	NOUN
inlawrev-2157	1089	9	despite	despite	SCONJ
inlawrev-2157	1089	10	a	a	DET
inlawrev-2157	1089	11	requirement	requirement	NOUN
inlawrev-2157	1089	12	of	of	ADP
inlawrev-2157	1089	13	future	future	ADJ
inlawrev-2157	1089	14	services	service	NOUN
inlawrev-2157	1089	15	to	to	ADP
inlawrev-2157	1089	16	the	the	DET
inlawrev-2157	1089	17	grantor	grantor	NOUN
inlawrev-2157	1089	18	.	.	PUNCT
inlawrev-2157	1090	1	185	185	NUM
inlawrev-2157	1090	2	the	the	DET
inlawrev-2157	1090	3	recipient	recipient	NOUN
inlawrev-2157	1090	4	was	be	AUX
inlawrev-2157	1090	5	found	find	VERB
inlawrev-2157	1090	6	to	to	PART
inlawrev-2157	1090	7	be	be	AUX
inlawrev-2157	1090	8	acquiring	acquire	VERB
inlawrev-2157	1090	9	a	a	DET
inlawrev-2157	1090	10	basic	basic	ADJ
inlawrev-2157	1090	11	college	college	NOUN
inlawrev-2157	1090	12	education	education	NOUN
inlawrev-2157	1090	13	and	and	CCONJ
inlawrev-2157	1090	14	not	not	PART
inlawrev-2157	1090	15	training	train	VERB
inlawrev-2157	1090	16	specifically	specifically	ADV
inlawrev-2157	1090	17	for	for	ADP
inlawrev-2157	1090	18	naval	naval	ADJ
inlawrev-2157	1090	19	duties	duty	NOUN
inlawrev-2157	1090	20	.	.	PUNCT
inlawrev-2157	1091	1	to	to	PART
inlawrev-2157	1091	2	determine	determine	VERB
inlawrev-2157	1091	3	the	the	DET
inlawrev-2157	1091	4	primary	primary	ADJ
inlawrev-2157	1091	5	purpose	purpose	NOUN
inlawrev-2157	1091	6	of	of	ADP
inlawrev-2157	1091	7	the	the	DET
inlawrev-2157	1091	8	grant	grant	NOUN
inlawrev-2157	1091	9	,	,	PUNCT
inlawrev-2157	1091	10	the	the	DET
inlawrev-2157	1091	11	court	court	NOUN
inlawrev-2157	1091	12	looked	look	VERB
inlawrev-2157	1091	13	to	to	ADP
inlawrev-2157	1091	14	the	the	DET
inlawrev-2157	1091	15	immediate	immediate	ADJ
inlawrev-2157	1091	16	purpose	purpose	NOUN
inlawrev-2157	1091	17	of	of	ADP
inlawrev-2157	1091	18	furthering	further	VERB
inlawrev-2157	1091	19	the	the	DET
inlawrev-2157	1091	20	student	student	NOUN
inlawrev-2157	1091	21	's	's	PART
inlawrev-2157	1091	22	education	education	NOUN
inlawrev-2157	1091	23	and	and	CCONJ
inlawrev-2157	1091	24	avoided	avoid	VERB
inlawrev-2157	1091	25	the	the	DET
inlawrev-2157	1091	26	ultimate	ultimate	ADJ
inlawrev-2157	1091	27	motive	motive	NOUN
inlawrev-2157	1091	28	of	of	ADP
inlawrev-2157	1091	29	aiding	aid	VERB
inlawrev-2157	1091	30	the	the	DET
inlawrev-2157	1091	31	officer	officer	NOUN
inlawrev-2157	1091	32	procurement	procurement	NOUN
inlawrev-2157	1091	33	program	program	NOUN
inlawrev-2157	1091	34	.	.	PUNCT
inlawrev-2157	1092	1	it	it	PRON
inlawrev-2157	1092	2	was	be	AUX
inlawrev-2157	1092	3	further	far	ADV
inlawrev-2157	1092	4	suggested	suggest	VERB
inlawrev-2157	1092	5	that	that	SCONJ
inlawrev-2157	1092	6	the	the	DET
inlawrev-2157	1092	7	determinative	determinative	ADJ
inlawrev-2157	1092	8	consideration	consideration	NOUN
inlawrev-2157	1092	9	was	be	AUX
inlawrev-2157	1092	10	not	not	PART
inlawrev-2157	1092	11	the	the	DET
inlawrev-2157	1092	12	principal	principal	ADJ
inlawrev-2157	1092	13	purpose	purpose	NOUN
inlawrev-2157	1092	14	of	of	ADP
inlawrev-2157	1092	15	the	the	DET
inlawrev-2157	1092	16	grantor	grantor	NOUN
inlawrev-2157	1092	17	in	in	ADP
inlawrev-2157	1092	18	subsidizing	subsidize	VERB
inlawrev-2157	1092	19	the	the	DET
inlawrev-2157	1092	20	student	student	NOUN
inlawrev-2157	1092	21	but	but	CCONJ
inlawrev-2157	1092	22	the	the	DET
inlawrev-2157	1092	23	principal	principal	ADJ
inlawrev-2157	1092	24	purpose	purpose	NOUN
inlawrev-2157	1092	25	of	of	ADP
inlawrev-2157	1092	26	the	the	DET
inlawrev-2157	1092	27	benefit	benefit	NOUN
inlawrev-2157	1092	28	from	from	ADP
inlawrev-2157	1092	29	the	the	DET
inlawrev-2157	1092	30	study	study	NOUN
inlawrev-2157	1092	31	.	.	PUNCT
inlawrev-2157	1093	1	186	186	NUM
inlawrev-2157	1093	2	this	this	DET
inlawrev-2157	1093	3	proposal	proposal	NOUN
inlawrev-2157	1093	4	,	,	PUNCT
inlawrev-2157	1093	5	however	however	ADV
inlawrev-2157	1093	6	,	,	PUNCT
inlawrev-2157	1093	7	has	have	AUX
inlawrev-2157	1093	8	not	not	PART
inlawrev-2157	1093	9	gained	gain	VERB
inlawrev-2157	1093	10	acceptance	acceptance	NOUN
inlawrev-2157	1093	11	in	in	ADP
inlawrev-2157	1093	12	subsequent	subsequent	ADJ
inlawrev-2157	1093	13	cases	case	NOUN
inlawrev-2157	1093	14	.	.	PUNCT
inlawrev-2157	1094	1	187	187	NUM
inlawrev-2157	1094	2	in	in	ADP
inlawrev-2157	1094	3	cases	case	NOUN
inlawrev-2157	1094	4	of	of	ADP
inlawrev-2157	1094	5	employee	employee	NOUN
inlawrev-2157	1094	6	grants	grant	NOUN
inlawrev-2157	1094	7	,	,	PUNCT
inlawrev-2157	1094	8	great	great	ADJ
inlawrev-2157	1094	9	weight	weight	NOUN
inlawrev-2157	1094	10	is	be	AUX
inlawrev-2157	1094	11	given	give	VERB
inlawrev-2157	1094	12	to	to	ADP
inlawrev-2157	1094	13	the	the	DET
inlawrev-2157	1094	14	view	view	NOUN
inlawrev-2157	1094	15	which	which	PRON
inlawrev-2157	1094	16	the	the	DET
inlawrev-2157	1094	17	grantor	grantor	NOUN
inlawrev-2157	1094	18	takes	take	VERB
inlawrev-2157	1094	19	of	of	ADP
inlawrev-2157	1094	20	the	the	DET
inlawrev-2157	1094	21	recipient	recipient	NOUN
inlawrev-2157	1094	22	and	and	CCONJ
inlawrev-2157	1094	23	the	the	DET
inlawrev-2157	1094	24	grant	grant	NOUN
inlawrev-2157	1094	25	program	program	NOUN
inlawrev-2157	1094	26	.	.	PUNCT
inlawrev-2157	1095	1	occasionally	occasionally	ADV
inlawrev-2157	1095	2	this	this	DET
inlawrev-2157	1095	3	view	view	NOUN
inlawrev-2157	1095	4	is	be	AUX
inlawrev-2157	1095	5	explicitly	explicitly	ADV
inlawrev-2157	1095	6	stated	state	VERB
inlawrev-2157	1095	7	,	,	PUNCT
inlawrev-2157	1095	8	as	as	SCONJ
inlawrev-2157	1095	9	when	when	SCONJ
inlawrev-2157	1095	10	the	the	DET
inlawrev-2157	1095	11	grantor	grantor	NOUN
inlawrev-2157	1095	12	's	's	PART
inlawrev-2157	1095	13	brochure	brochure	NOUN
inlawrev-2157	1095	14	refers	refer	VERB
inlawrev-2157	1095	15	to	to	ADP
inlawrev-2157	1095	16	the	the	DET
inlawrev-2157	1095	17	recipient	recipient	NOUN
inlawrev-2157	1095	18	as	as	ADP
inlawrev-2157	1095	19	continuing	continue	VERB
inlawrev-2157	1095	20	in	in	ADP
inlawrev-2157	1095	21	the	the	DET
inlawrev-2157	1095	22	capacity	capacity	NOUN
inlawrev-2157	1095	23	of	of	ADP
inlawrev-2157	1095	24	an	an	DET
inlawrev-2157	1095	25	employee188	employee188	PROPN
inlawrev-2157	1095	26	or	or	CCONJ
inlawrev-2157	1095	27	as	as	ADP
inlawrev-2157	1095	28	being	be	AUX
inlawrev-2157	1095	29	on	on	ADP
inlawrev-2157	1095	30	special	special	ADJ
inlawrev-2157	1095	31	work	work	NOUN
inlawrev-2157	1095	32	assignment.189	assignment.189	NOUN
inlawrev-2157	1095	33	more	more	ADV
inlawrev-2157	1095	34	often	often	ADV
inlawrev-2157	1095	35	,	,	PUNCT
inlawrev-2157	1095	36	a	a	DET
inlawrev-2157	1095	37	grantor	grantor	NOUN
inlawrev-2157	1095	38	's	's	PART
inlawrev-2157	1095	39	outlook	outlook	NOUN
inlawrev-2157	1095	40	is	be	AUX
inlawrev-2157	1095	41	inferred	infer	VERB
inlawrev-2157	1095	42	from	from	ADP
inlawrev-2157	1095	43	other	other	ADJ
inlawrev-2157	1095	44	details	detail	NOUN
inlawrev-2157	1095	45	of	of	ADP
inlawrev-2157	1095	46	the	the	DET
inlawrev-2157	1095	47	relationship	relationship	NOUN
inlawrev-2157	1095	48	.	.	PUNCT
inlawrev-2157	1096	1	for	for	ADP
inlawrev-2157	1096	2	example	example	NOUN
inlawrev-2157	1096	3	,	,	PUNCT
inlawrev-2157	1096	4	an	an	DET
inlawrev-2157	1096	5	employee	employee	NOUN
inlawrev-2157	1096	6	frequently	frequently	ADV
inlawrev-2157	1096	7	is	be	AUX
inlawrev-2157	1096	8	regarded	regard	VERB
inlawrev-2157	1096	9	as	as	ADP
inlawrev-2157	1096	10	taking	take	VERB
inlawrev-2157	1096	11	an	an	DET
inlawrev-2157	1096	12	educational	educational	ADJ
inlawrev-2157	1096	13	leave	leave	NOUN
inlawrev-2157	1096	14	of	of	ADP
inlawrev-2157	1096	15	absence	absence	NOUN
inlawrev-2157	1096	16	.	.	PUNCT
inlawrev-2157	1097	1	190	190	NUM
inlawrev-2157	1097	2	accord183see	accord183see	ADJ
inlawrev-2157	1097	3	,	,	PUNCT
inlawrev-2157	1097	4	e.g.	e.g.	ADV
inlawrev-2157	1097	5	,	,	PUNCT
inlawrev-2157	1097	6	reiffen	reiffen	PROPN
inlawrev-2157	1097	7	v.	v.	PROPN
inlawrev-2157	1097	8	united	united	PROPN
inlawrev-2157	1097	9	states	states	PROPN
inlawrev-2157	1097	10	,	,	PUNCT
inlawrev-2157	1097	11	376	376	NUM
inlawrev-2157	1097	12	f.2d	f.2d	SYM
inlawrev-2157	1097	13	883	883	NUM
inlawrev-2157	1097	14	(	(	PUNCT
inlawrev-2157	1097	15	ct	ct	PROPN
inlawrev-2157	1097	16	.	.	PROPN
inlawrev-2157	1097	17	ci	ci	PROPN
inlawrev-2157	1097	18	.	.	PROPN
inlawrev-2157	1097	19	1967	1967	NUM
inlawrev-2157	1097	20	)	)	PUNCT
inlawrev-2157	1097	21	;	;	PUNCT
inlawrev-2157	1097	22	john	john	PROPN
inlawrev-2157	1097	23	e.	e.	PROPN
inlawrev-2157	1097	24	macdonald	macdonald	PROPN
inlawrev-2157	1097	25	,	,	PUNCT
inlawrev-2157	1097	26	jr	jr	PROPN
inlawrev-2157	1097	27	.	.	PROPN
inlawrev-2157	1097	28	,	,	PUNCT
inlawrev-2157	1097	29	52	52	NUM
inlawrev-2157	1097	30	t.c	t.c	PROPN
inlawrev-2157	1097	31	.	.	PROPN
inlawrev-2157	1097	32	386	386	NUM
inlawrev-2157	1097	33	(	(	PUNCT
inlawrev-2157	1097	34	1969	1969	NUM
inlawrev-2157	1097	35	)	)	PUNCT
inlawrev-2157	1097	36	.	.	PUNCT
inlawrev-2157	1098	1	,	,	PUNCT
inlawrev-2157	1098	2	64ehrhart	64ehrhart	NUM
inlawrev-2157	1098	3	v.	v.	ADP
inlawrev-2157	1098	4	commissioner	commissioner	NOUN
inlawrev-2157	1098	5	,	,	PUNCT
inlawrev-2157	1098	6	470	470	NUM
inlawrev-2157	1098	7	f.2d	f.2d	NOUN
inlawrev-2157	1098	8	940	940	NUM
inlawrev-2157	1098	9	,	,	PUNCT
inlawrev-2157	1098	10	944	944	NUM
inlawrev-2157	1098	11	(	(	PUNCT
inlawrev-2157	1098	12	1st	1st	ADJ
inlawrev-2157	1098	13	cir	cir	NOUN
inlawrev-2157	1098	14	.	.	PROPN
inlawrev-2157	1098	15	1973	1973	NUM
inlawrev-2157	1098	16	)	)	PUNCT
inlawrev-2157	1098	17	,	,	PUNCT
inlawrev-2157	1098	18	aff'g	aff'g	VERB
inlawrev-2157	1098	19	57	57	NUM
inlawrev-2157	1098	20	t.c	t.c	PROPN
inlawrev-2157	1098	21	.	.	PROPN
inlawrev-2157	1098	22	872	872	NUM
inlawrev-2157	1098	23	(	(	PUNCT
inlawrev-2157	1098	24	1972	1972	NUM
inlawrev-2157	1098	25	)	)	PUNCT
inlawrev-2157	1098	26	;	;	PUNCT
inlawrev-2157	1098	27	john	john	PROPN
inlawrev-2157	1098	28	e.	e.	PROPN
inlawrev-2157	1098	29	macdonald	macdonald	PROPN
inlawrev-2157	1098	30	,	,	PUNCT
inlawrev-2157	1098	31	jr	jr	PROPN
inlawrev-2157	1098	32	.	.	PROPN
inlawrev-2157	1098	33	,	,	PUNCT
inlawrev-2157	1098	34	52	52	NUM
inlawrev-2157	1098	35	t.c	t.c	PROPN
inlawrev-2157	1098	36	.	.	PROPN
inlawrev-2157	1098	37	386	386	NUM
inlawrev-2157	1098	38	,	,	PUNCT
inlawrev-2157	1098	39	393	393	NUM
inlawrev-2157	1098	40	(	(	PUNCT
inlawrev-2157	1098	41	1969	1969	NUM
inlawrev-2157	1098	42	)	)	PUNCT
inlawrev-2157	1098	43	.	.	PUNCT
inlawrev-2157	1099	1	1	1	NUM
inlawrev-2157	1099	2	"	"	PUNCT
inlawrev-2157	1099	3	commissioner	commissioner	NOUN
inlawrev-2157	1099	4	v.	v.	ADP
inlawrev-2157	1099	5	ide	ide	PROPN
inlawrev-2157	1099	6	,	,	PUNCT
inlawrev-2157	1099	7	335	335	NUM
inlawrev-2157	1099	8	f.2d	f.2d	X
inlawrev-2157	1099	9	852	852	NUM
inlawrev-2157	1099	10	(	(	PUNCT
inlawrev-2157	1099	11	3d	3d	NUM
inlawrev-2157	1099	12	cir	cir	NOUN
inlawrev-2157	1099	13	.	.	PROPN
inlawrev-2157	1099	14	1964	1964	NUM
inlawrev-2157	1099	15	)	)	PUNCT
inlawrev-2157	1099	16	,	,	PUNCT
inlawrev-2157	1099	17	aff'g	aff'g	VERB
inlawrev-2157	1099	18	40	40	NUM
inlawrev-2157	1099	19	t.c	t.c	PROPN
inlawrev-2157	1099	20	.	.	PROPN
inlawrev-2157	1099	21	721	721	NUM
inlawrev-2157	1099	22	(	(	PUNCT
inlawrev-2157	1099	23	1963	1963	NUM
inlawrev-2157	1099	24	)	)	PUNCT
inlawrev-2157	1099	25	.	.	PUNCT
inlawrev-2157	1100	1	payments	payment	NOUN
inlawrev-2157	1100	2	of	of	ADP
inlawrev-2157	1100	3	tuition	tuition	NOUN
inlawrev-2157	1100	4	,	,	PUNCT
inlawrev-2157	1100	5	fees	fee	NOUN
inlawrev-2157	1100	6	,	,	PUNCT
inlawrev-2157	1100	7	book	book	NOUN
inlawrev-2157	1100	8	expenses	expense	NOUN
inlawrev-2157	1100	9	,	,	PUNCT
inlawrev-2157	1100	10	and	and	CCONJ
inlawrev-2157	1100	11	relocation	relocation	NOUN
inlawrev-2157	1100	12	expenses	expense	NOUN
inlawrev-2157	1100	13	to	to	ADP
inlawrev-2157	1100	14	a	a	DET
inlawrev-2157	1100	15	student	student	NOUN
inlawrev-2157	1100	16	who	who	PRON
inlawrev-2157	1100	17	had	have	VERB
inlawrev-2157	1100	18	secured	secure	VERB
inlawrev-2157	1100	19	employment	employment	NOUN
inlawrev-2157	1100	20	at	at	ADP
inlawrev-2157	1100	21	a	a	DET
inlawrev-2157	1100	22	navy	navy	PROPN
inlawrev-2157	1100	23	research	research	NOUN
inlawrev-2157	1100	24	laboratory	laboratory	NOUN
inlawrev-2157	1100	25	through	through	ADP
inlawrev-2157	1100	26	competitive	competitive	ADJ
inlawrev-2157	1100	27	examination	examination	NOUN
inlawrev-2157	1100	28	and	and	CCONJ
inlawrev-2157	1100	29	had	have	AUX
inlawrev-2157	1100	30	subsequently	subsequently	ADV
inlawrev-2157	1100	31	been	be	AUX
inlawrev-2157	1100	32	granted	grant	VERB
inlawrev-2157	1100	33	an	an	DET
inlawrev-2157	1100	34	educational	educational	ADJ
inlawrev-2157	1100	35	leave	leave	NOUN
inlawrev-2157	1100	36	with	with	ADP
inlawrev-2157	1100	37	a	a	DET
inlawrev-2157	1100	38	requirement	requirement	NOUN
inlawrev-2157	1100	39	of	of	ADP
inlawrev-2157	1100	40	continued	continue	VERB
inlawrev-2157	1100	41	employment	employment	NOUN
inlawrev-2157	1100	42	upon	upon	SCONJ
inlawrev-2157	1100	43	graduation	graduation	NOUN
inlawrev-2157	1100	44	,	,	PUNCT
inlawrev-2157	1100	45	however	however	ADV
inlawrev-2157	1100	46	,	,	PUNCT
inlawrev-2157	1100	47	were	be	AUX
inlawrev-2157	1100	48	held	hold	VERB
inlawrev-2157	1100	49	to	to	PART
inlawrev-2157	1100	50	be	be	AUX
inlawrev-2157	1100	51	compensation	compensation	NOUN
inlawrev-2157	1100	52	for	for	ADP
inlawrev-2157	1100	53	past	past	NOUN
inlawrev-2157	1100	54	,	,	PUNCT
inlawrev-2157	1100	55	present	present	ADJ
inlawrev-2157	1100	56	,	,	PUNCT
inlawrev-2157	1100	57	or	or	CCONJ
inlawrev-2157	1100	58	future	future	ADJ
inlawrev-2157	1100	59	services	service	NOUN
inlawrev-2157	1100	60	.	.	PUNCT
inlawrev-2157	1101	1	rev	rev	PROPN
inlawrev-2157	1101	2	.	.	PUNCT
inlawrev-2157	1101	3	rul	rul	PROPN
inlawrev-2157	1101	4	.	.	PUNCT
inlawrev-2157	1102	1	58	58	NUM
inlawrev-2157	1102	2	-	-	SYM
inlawrev-2157	1102	3	403	403	NUM
inlawrev-2157	1102	4	,	,	PUNCT
inlawrev-2157	1102	5	1958	1958	NUM
inlawrev-2157	1102	6	-	-	SYM
inlawrev-2157	1102	7	2	2	NUM
inlawrev-2157	1102	8	cum	cum	NOUN
inlawrev-2157	1102	9	.	.	PUNCT
inlawrev-2157	1103	1	bull	bull	NOUN
inlawrev-2157	1103	2	.	.	PUNCT
inlawrev-2157	1104	1	49	49	NUM
inlawrev-2157	1104	2	.	.	PUNCT
inlawrev-2157	1105	1	payments	payment	NOUN
inlawrev-2157	1105	2	to	to	ADP
inlawrev-2157	1105	3	persons	person	NOUN
inlawrev-2157	1105	4	attending	attend	VERB
inlawrev-2157	1105	5	military	military	ADJ
inlawrev-2157	1105	6	academies	academy	NOUN
inlawrev-2157	1105	7	and	and	CCONJ
inlawrev-2157	1105	8	to	to	ADP
inlawrev-2157	1105	9	veterans	veteran	NOUN
inlawrev-2157	1105	10	are	be	AUX
inlawrev-2157	1105	11	specifically	specifically	ADV
inlawrev-2157	1105	12	mentioned	mention	VERB
inlawrev-2157	1105	13	as	as	ADP
inlawrev-2157	1105	14	not	not	PART
inlawrev-2157	1105	15	being	be	AUX
inlawrev-2157	1105	16	scholarships	scholarship	NOUN
inlawrev-2157	1105	17	.	.	PUNCT
inlawrev-2157	1106	1	commissioner	commissioner	PROPN
inlawrev-2157	1106	2	v.	v.	ADP
inlawrev-2157	1106	3	ide	ide	PROPN
inlawrev-2157	1106	4	,	,	PUNCT
inlawrev-2157	1106	5	supra	supra	NOUN
inlawrev-2157	1106	6	,	,	PUNCT
inlawrev-2157	1106	7	at	at	ADP
inlawrev-2157	1106	8	854	854	NUM
inlawrev-2157	1106	9	;	;	PUNCT
inlawrev-2157	1106	10	treas	trea	NOUN
inlawrev-2157	1106	11	.	.	PUNCT
inlawrev-2157	1107	1	reg	reg	PROPN
inlawrev-2157	1107	2	.	.	PUNCT
inlawrev-2157	1108	1	§	§	NOUN
inlawrev-2157	1108	2	1.117	1.117	NUM
inlawrev-2157	1108	3	-	-	SYM
inlawrev-2157	1108	4	4(a	4(a	NUM
inlawrev-2157	1108	5	)	)	PUNCT
inlawrev-2157	1108	6	,	,	PUNCT
inlawrev-2157	1108	7	(	(	PUNCT
inlawrev-2157	1108	8	b	b	X
inlawrev-2157	1108	9	)	)	PUNCT
inlawrev-2157	1108	10	(	(	PUNCT
inlawrev-2157	1108	11	1956	1956	NUM
inlawrev-2157	1108	12	)	)	PUNCT
inlawrev-2157	1108	13	.	.	PUNCT
inlawrev-2157	1109	1	1	1	NUM
inlawrev-2157	1109	2	"	"	PUNCT
inlawrev-2157	1109	3	commissioner	commissioner	NOUN
inlawrev-2157	1109	4	v.	v.	ADP
inlawrev-2157	1109	5	ide	ide	PROPN
inlawrev-2157	1109	6	,	,	PUNCT
inlawrev-2157	1109	7	335	335	NUM
inlawrev-2157	1109	8	f.2d	f.2d	X
inlawrev-2157	1109	9	852	852	NUM
inlawrev-2157	1109	10	,	,	PUNCT
inlawrev-2157	1109	11	855	855	NUM
inlawrev-2157	1109	12	(	(	PUNCT
inlawrev-2157	1109	13	3d	3d	NUM
inlawrev-2157	1109	14	cir	cir	NOUN
inlawrev-2157	1109	15	.	.	PROPN
inlawrev-2157	1109	16	1964	1964	NUM
inlawrev-2157	1109	17	)	)	PUNCT
inlawrev-2157	1109	18	.	.	PUNCT
inlawrev-2157	1110	1	187this	187thi	NOUN
inlawrev-2157	1110	2	reasoning	reasoning	NOUN
inlawrev-2157	1110	3	was	be	AUX
inlawrev-2157	1110	4	employed	employ	VERB
inlawrev-2157	1110	5	in	in	ADP
inlawrev-2157	1110	6	a	a	DET
inlawrev-2157	1110	7	third	third	ADJ
inlawrev-2157	1110	8	circuit	circuit	NOUN
inlawrev-2157	1110	9	decision	decision	NOUN
inlawrev-2157	1110	10	which	which	PRON
inlawrev-2157	1110	11	was	be	AUX
inlawrev-2157	1110	12	overruled	overrule	VERB
inlawrev-2157	1110	13	by	by	ADP
inlawrev-2157	1110	14	the	the	DET
inlawrev-2157	1110	15	supreme	supreme	PROPN
inlawrev-2157	1110	16	court	court	PROPN
inlawrev-2157	1110	17	.	.	PUNCT
inlawrev-2157	1111	1	bingler	bingler	PROPN
inlawrev-2157	1111	2	v.	v.	PROPN
inlawrev-2157	1111	3	johnson	johnson	PROPN
inlawrev-2157	1111	4	,	,	PUNCT
inlawrev-2157	1111	5	394	394	NUM
inlawrev-2157	1111	6	u.s	u.s	PROPN
inlawrev-2157	1111	7	.	.	PROPN
inlawrev-2157	1111	8	741	741	NUM
inlawrev-2157	1111	9	(	(	PUNCT
inlawrev-2157	1111	10	1969	1969	NUM
inlawrev-2157	1111	11	)	)	PUNCT
inlawrev-2157	1111	12	,	,	PUNCT
inlawrev-2157	1111	13	rev'g	rev'g	NOUN
inlawrev-2157	1111	14	396	396	NUM
inlawrev-2157	1111	15	f.2d	f.2d	SYM
inlawrev-2157	1111	16	258	258	NUM
inlawrev-2157	1111	17	(	(	PUNCT
inlawrev-2157	1111	18	3d	3d	PROPN
inlawrev-2157	1111	19	cir	cir	NOUN
inlawrev-2157	1111	20	.	.	PROPN
inlawrev-2157	1111	21	1968	1968	NUM
inlawrev-2157	1111	22	)	)	PUNCT
inlawrev-2157	1111	23	.	.	PUNCT
inlawrev-2157	1112	1	188see	188see	NUM
inlawrev-2157	1112	2	,	,	PUNCT
inlawrev-2157	1112	3	e.g.	e.g.	ADV
inlawrev-2157	1112	4	,	,	PUNCT
inlawrev-2157	1112	5	bingler	bingler	PROPN
inlawrev-2157	1112	6	v.	v.	PROPN
inlawrev-2157	1112	7	johnson	johnson	PROPN
inlawrev-2157	1112	8	,	,	PUNCT
inlawrev-2157	1112	9	394	394	NUM
inlawrev-2157	1112	10	u.s	u.s	PROPN
inlawrev-2157	1112	11	.	.	PROPN
inlawrev-2157	1112	12	741	741	NUM
inlawrev-2157	1112	13	(	(	PUNCT
inlawrev-2157	1112	14	1969	1969	NUM
inlawrev-2157	1112	15	)	)	PUNCT
inlawrev-2157	1112	16	;	;	PUNCT
inlawrev-2157	1112	17	jonathan	jonathan	PROPN
inlawrev-2157	1112	18	m.	m.	PROPN
inlawrev-2157	1112	19	kagan	kagan	PROPN
inlawrev-2157	1112	20	,	,	PUNCT
inlawrev-2157	1112	21	28	28	NUM
inlawrev-2157	1112	22	cch	cch	NOUN
inlawrev-2157	1112	23	tax	tax	NOUN
inlawrev-2157	1112	24	ct	ct	PROPN
inlawrev-2157	1112	25	.	.	PUNCT
inlawrev-2157	1112	26	mem	mem	PROPN
inlawrev-2157	1112	27	.	.	PUNCT
inlawrev-2157	1113	1	617	617	NUM
inlawrev-2157	1113	2	(	(	PUNCT
inlawrev-2157	1113	3	1969	1969	NUM
inlawrev-2157	1113	4	)	)	PUNCT
inlawrev-2157	1113	5	.	.	PUNCT
inlawrev-2157	1114	1	189see	189see	NUM
inlawrev-2157	1114	2	,	,	PUNCT
inlawrev-2157	1114	3	e.g.	e.g.	ADV
inlawrev-2157	1114	4	,	,	PUNCT
inlawrev-2157	1114	5	jerry	jerry	PROPN
inlawrev-2157	1114	6	s.	s.	PROPN
inlawrev-2157	1114	7	turem	turem	PROPN
inlawrev-2157	1114	8	,	,	PUNCT
inlawrev-2157	1114	9	54	54	NUM
inlawrev-2157	1114	10	t.c	t.c	PROPN
inlawrev-2157	1114	11	.	.	PROPN
inlawrev-2157	1114	12	1494	1494	NUM
inlawrev-2157	1114	13	(	(	PUNCT
inlawrev-2157	1114	14	1970	1970	NUM
inlawrev-2157	1114	15	)	)	PUNCT
inlawrev-2157	1114	16	;	;	PUNCT
inlawrev-2157	1115	1	john	john	PROPN
inlawrev-2157	1115	2	e.	e.	PROPN
inlawrev-2157	1115	3	macdonald	macdonald	PROPN
inlawrev-2157	1115	4	,	,	PUNCT
inlawrev-2157	1115	5	jr	jr	PROPN
inlawrev-2157	1115	6	.	.	PROPN
inlawrev-2157	1115	7	,	,	PUNCT
inlawrev-2157	1115	8	52	52	NUM
inlawrev-2157	1115	9	t.c	t.c	PROPN
inlawrev-2157	1115	10	.	.	PROPN
inlawrev-2157	1115	11	386	386	NUM
inlawrev-2157	1115	12	(	(	PUNCT
inlawrev-2157	1115	13	1969	1969	NUM
inlawrev-2157	1115	14	)	)	PUNCT
inlawrev-2157	1115	15	.	.	PUNCT
inlawrev-2157	1116	1	,	,	PUNCT
inlawrev-2157	1116	2	90ehrhart	90ehrhart	PROPN
inlawrev-2157	1116	3	v.	v.	PRON
inlawrev-2157	1116	4	commissioner	commissioner	NOUN
inlawrev-2157	1116	5	,	,	PUNCT
inlawrev-2157	1116	6	470	470	NUM
inlawrev-2157	1116	7	f.2d	f.2d	SYM
inlawrev-2157	1116	8	940	940	NUM
inlawrev-2157	1116	9	(	(	PUNCT
inlawrev-2157	1116	10	1st	1st	ADJ
inlawrev-2157	1116	11	cir	cir	NOUN
inlawrev-2157	1116	12	.	.	PROPN
inlawrev-2157	1117	1	1973	1973	NUM
inlawrev-2157	1117	2	)	)	PUNCT
inlawrev-2157	1118	1	,	,	PUNCT
inlawrev-2157	1118	2	aff'g	aff'g	VERB
inlawrev-2157	1118	3	57	57	NUM
inlawrev-2157	1118	4	t.c	t.c	PROPN
inlawrev-2157	1118	5	.	.	PROPN
inlawrev-2157	1118	6	872	872	NUM
inlawrev-2157	1118	7	(	(	PUNCT
inlawrev-2157	1118	8	1972	1972	NUM
inlawrev-2157	1118	9	)	)	PUNCT
inlawrev-2157	1118	10	.	.	PUNCT
inlawrev-2157	1119	1	792	792	NUM
inlawrev-2157	1119	2	indiana	indiana	PROPN
inlawrev-2157	1119	3	law	law	PROPN
inlawrev-2157	1119	4	review	review	NOUN
inlawrev-2157	1119	5	[	[	X
inlawrev-2157	1119	6	vol	vol	NOUN
inlawrev-2157	1119	7	.	.	PUNCT
inlawrev-2157	1120	1	8:749	8:749	NUM
inlawrev-2157	1120	2	ingly	ingly	ADV
inlawrev-2157	1120	3	,	,	PUNCT
inlawrev-2157	1120	4	the	the	DET
inlawrev-2157	1120	5	employer	employer	NOUN
inlawrev-2157	1120	6	-	-	PUNCT
inlawrev-2157	1120	7	employee	employee	NOUN
inlawrev-2157	1120	8	relationship	relationship	NOUN
inlawrev-2157	1120	9	is	be	AUX
inlawrev-2157	1120	10	not	not	PART
inlawrev-2157	1120	11	severed	sever	VERB
inlawrev-2157	1120	12	,	,	PUNCT
inlawrev-2157	1120	13	or	or	CCONJ
inlawrev-2157	1120	14	even	even	ADV
inlawrev-2157	1120	15	suspended	suspend	VERB
inlawrev-2157	1120	16	,	,	PUNCT
inlawrev-2157	1120	17	during	during	ADP
inlawrev-2157	1120	18	the	the	DET
inlawrev-2157	1120	19	leave	leave	NOUN
inlawrev-2157	1120	20	period	period	NOUN
inlawrev-2157	1120	21	,	,	PUNCT
inlawrev-2157	1120	22	since	since	SCONJ
inlawrev-2157	1120	23	the	the	DET
inlawrev-2157	1120	24	employee	employee	NOUN
inlawrev-2157	1120	25	retains	retain	VERB
inlawrev-2157	1120	26	his	his	PRON
inlawrev-2157	1120	27	job	job	NOUN
inlawrev-2157	1120	28	seniority	seniority	NOUN
inlawrev-2157	1120	29	and	and	CCONJ
inlawrev-2157	1120	30	continues	continue	VERB
inlawrev-2157	1120	31	to	to	PART
inlawrev-2157	1120	32	receive	receive	VERB
inlawrev-2157	1120	33	employee	employee	NOUN
inlawrev-2157	1120	34	fringe	fringe	NOUN
inlawrev-2157	1120	35	benefits	benefit	NOUN
inlawrev-2157	1120	36	such	such	ADJ
inlawrev-2157	1120	37	as	as	ADP
inlawrev-2157	1120	38	health	health	NOUN
inlawrev-2157	1120	39	and	and	CCONJ
inlawrev-2157	1120	40	life	life	NOUN
inlawrev-2157	1120	41	insurance	insurance	NOUN
inlawrev-2157	1120	42	,	,	PUNCT
inlawrev-2157	1120	43	sick	sick	ADJ
inlawrev-2157	1120	44	leave	leave	NOUN
inlawrev-2157	1120	45	,	,	PUNCT
inlawrev-2157	1120	46	19	19	NUM
inlawrev-2157	1120	47	'	'	PUNCT
inlawrev-2157	1120	48	and	and	CCONJ
inlawrev-2157	1120	49	retirement	retirement	NOUN
inlawrev-2157	1120	50	or	or	CCONJ
inlawrev-2157	1120	51	profit	profit	NOUN
inlawrev-2157	1120	52	-	-	PUNCT
inlawrev-2157	1120	53	sharing	share	VERB
inlawrev-2157	1120	54	benefits	benefit	NOUN
inlawrev-2157	1120	55	.	.	PUNCT
inlawrev-2157	1121	1	192	192	NUM
inlawrev-2157	1121	2	in	in	ADP
inlawrev-2157	1121	3	addition	addition	NOUN
inlawrev-2157	1121	4	,	,	PUNCT
inlawrev-2157	1121	5	a	a	DET
inlawrev-2157	1121	6	stipend	stipend	NOUN
inlawrev-2157	1121	7	often	often	ADV
inlawrev-2157	1121	8	is	be	AUX
inlawrev-2157	1121	9	a	a	DET
inlawrev-2157	1121	10	continuation	continuation	NOUN
inlawrev-2157	1121	11	or	or	CCONJ
inlawrev-2157	1121	12	a	a	DET
inlawrev-2157	1121	13	stated	stated	ADJ
inlawrev-2157	1121	14	percentage	percentage	NOUN
inlawrev-2157	1121	15	of	of	ADP
inlawrev-2157	1121	16	a	a	DET
inlawrev-2157	1121	17	recipient	recipient	NOUN
inlawrev-2157	1121	18	's	's	PART
inlawrev-2157	1121	19	salary	salary	NOUN
inlawrev-2157	1121	20	and	and	CCONJ
inlawrev-2157	1121	21	is	be	AUX
inlawrev-2157	1121	22	not	not	PART
inlawrev-2157	1121	23	based	base	VERB
inlawrev-2157	1121	24	on	on	ADP
inlawrev-2157	1121	25	financial	financial	ADJ
inlawrev-2157	1121	26	need	need	NOUN
inlawrev-2157	1121	27	or	or	CCONJ
inlawrev-2157	1121	28	educational	educational	ADJ
inlawrev-2157	1121	29	expenses	expense	NOUN
inlawrev-2157	1121	30	.	.	PUNCT
inlawrev-2157	1122	1	193	193	NUM
inlawrev-2157	1122	2	even	even	ADV
inlawrev-2157	1122	3	if	if	SCONJ
inlawrev-2157	1122	4	the	the	DET
inlawrev-2157	1122	5	amount	amount	NOUN
inlawrev-2157	1122	6	of	of	ADP
inlawrev-2157	1122	7	a	a	DET
inlawrev-2157	1122	8	payment	payment	NOUN
inlawrev-2157	1122	9	were	be	AUX
inlawrev-2157	1122	10	based	base	VERB
inlawrev-2157	1122	11	upon	upon	SCONJ
inlawrev-2157	1122	12	need	need	NOUN
inlawrev-2157	1122	13	,	,	PUNCT
inlawrev-2157	1122	14	however	however	ADV
inlawrev-2157	1122	15	,	,	PUNCT
inlawrev-2157	1122	16	there	there	PRON
inlawrev-2157	1122	17	is	be	VERB
inlawrev-2157	1122	18	some	some	DET
inlawrev-2157	1122	19	authority	authority	NOUN
inlawrev-2157	1122	20	to	to	ADP
inlawrev-2157	1122	21	the	the	DET
inlawrev-2157	1122	22	effect	effect	NOUN
inlawrev-2157	1122	23	that	that	SCONJ
inlawrev-2157	1122	24	the	the	DET
inlawrev-2157	1122	25	result	result	NOUN
inlawrev-2157	1122	26	would	would	AUX
inlawrev-2157	1122	27	not	not	PART
inlawrev-2157	1122	28	be	be	AUX
inlawrev-2157	1122	29	altered	alter	VERB
inlawrev-2157	1122	30	.	.	PUNCT
inlawrev-2157	1123	1	194	194	NUM
inlawrev-2157	1123	2	employer	employer	NOUN
inlawrev-2157	1123	3	administrative	administrative	ADJ
inlawrev-2157	1123	4	practices	practice	NOUN
inlawrev-2157	1123	5	in	in	ADP
inlawrev-2157	1123	6	making	make	VERB
inlawrev-2157	1123	7	stipend	stipend	NOUN
inlawrev-2157	1123	8	payments	payment	NOUN
inlawrev-2157	1123	9	from	from	ADP
inlawrev-2157	1123	10	general	general	ADJ
inlawrev-2157	1123	11	funds	fund	NOUN
inlawrev-2157	1123	12	and	and	CCONJ
inlawrev-2157	1123	13	withholding	withholding	NOUN
inlawrev-2157	1123	14	income	income	NOUN
inlawrev-2157	1123	15	taxes	taxis	NOUN
inlawrev-2157	1123	16	also	also	ADV
inlawrev-2157	1123	17	are	be	AUX
inlawrev-2157	1123	18	deemed	deem	VERB
inlawrev-2157	1123	19	supportive	supportive	ADJ
inlawrev-2157	1123	20	of	of	ADP
inlawrev-2157	1123	21	a	a	DET
inlawrev-2157	1123	22	finding	finding	NOUN
inlawrev-2157	1123	23	that	that	SCONJ
inlawrev-2157	1123	24	a	a	DET
inlawrev-2157	1123	25	grant	grant	NOUN
inlawrev-2157	1123	26	is	be	AUX
inlawrev-2157	1123	27	compensation	compensation	NOUN
inlawrev-2157	1123	28	.	.	PUNCT
inlawrev-2157	1124	1	195	195	NUM
inlawrev-2157	1124	2	some	some	DET
inlawrev-2157	1124	3	grantors	grantor	NOUN
inlawrev-2157	1124	4	require	require	VERB
inlawrev-2157	1124	5	progress	progress	NOUN
inlawrev-2157	1124	6	reports	report	NOUN
inlawrev-2157	1124	7	or	or	CCONJ
inlawrev-2157	1124	8	even	even	ADV
inlawrev-2157	1124	9	more	more	ADV
inlawrev-2157	1124	10	closely	closely	ADV
inlawrev-2157	1124	11	direct	direct	VERB
inlawrev-2157	1124	12	a	a	DET
inlawrev-2157	1124	13	recipient	recipient	NOUN
inlawrev-2157	1124	14	's	's	PART
inlawrev-2157	1124	15	course	course	NOUN
inlawrev-2157	1124	16	of	of	ADP
inlawrev-2157	1124	17	study	study	NOUN
inlawrev-2157	1124	18	.	.	PUNCT
inlawrev-2157	1125	1	conduct	conduct	NOUN
inlawrev-2157	1125	2	of	of	ADP
inlawrev-2157	1125	3	this	this	DET
inlawrev-2157	1125	4	nature	nature	NOUN
inlawrev-2157	1125	5	is	be	AUX
inlawrev-2157	1125	6	considered	consider	VERB
inlawrev-2157	1125	7	inconsistent	inconsistent	ADJ
inlawrev-2157	1125	8	with	with	ADP
inlawrev-2157	1125	9	the	the	DET
inlawrev-2157	1125	10	normal	normal	ADJ
inlawrev-2157	1125	11	characteristics	characteristic	NOUN
inlawrev-2157	1125	12	of	of	ADP
inlawrev-2157	1125	13	a	a	DET
inlawrev-2157	1125	14	scholarship	scholarship	NOUN
inlawrev-2157	1125	15	.	.	PUNCT
inlawrev-2157	1125	16	'	'	PUNCT
inlawrev-2157	1126	1	96	96	NUM
inlawrev-2157	1126	2	in	in	ADP
inlawrev-2157	1126	3	a	a	DET
inlawrev-2157	1126	4	majority	majority	NOUN
inlawrev-2157	1126	5	of	of	ADP
inlawrev-2157	1126	6	cases	case	NOUN
inlawrev-2157	1126	7	,	,	PUNCT
inlawrev-2157	1126	8	however	however	ADV
inlawrev-2157	1126	9	,	,	PUNCT
inlawrev-2157	1126	10	grantors	grantor	NOUN
inlawrev-2157	1126	11	exercise	exercise	VERB
inlawrev-2157	1126	12	no	no	DET
inlawrev-2157	1126	13	control	control	NOUN
inlawrev-2157	1126	14	over	over	ADP
inlawrev-2157	1126	15	the	the	DET
inlawrev-2157	1126	16	course	course	NOUN
inlawrev-2157	1126	17	of	of	ADP
inlawrev-2157	1126	18	study	study	NOUN
inlawrev-2157	1126	19	other	other	ADJ
inlawrev-2157	1126	20	than	than	SCONJ
inlawrev-2157	1126	21	to	to	PART
inlawrev-2157	1126	22	designate	designate	VERB
inlawrev-2157	1126	23	the	the	DET
inlawrev-2157	1126	24	general	general	ADJ
inlawrev-2157	1126	25	area	area	NOUN
inlawrev-2157	1126	26	in	in	ADP
inlawrev-2157	1126	27	which	which	DET
inlawrev-2157	1126	28	study	study	NOUN
inlawrev-2157	1126	29	may	may	AUX
inlawrev-2157	1126	30	be	be	AUX
inlawrev-2157	1126	31	undertaken	undertake	VERB
inlawrev-2157	1126	32	.	.	PUNCT
inlawrev-2157	1127	1	nonetheless	nonetheless	ADV
inlawrev-2157	1127	2	,	,	PUNCT
inlawrev-2157	1127	3	this	this	DET
inlawrev-2157	1127	4	absence	absence	NOUN
inlawrev-2157	1127	5	of	of	ADP
inlawrev-2157	1127	6	direction	direction	NOUN
inlawrev-2157	1127	7	or	or	CCONJ
inlawrev-2157	1127	8	supervision	supervision	NOUN
inlawrev-2157	1127	9	is	be	AUX
inlawrev-2157	1127	10	not	not	PART
inlawrev-2157	1127	11	sufficient	sufficient	ADJ
inlawrev-2157	1127	12	to	to	PART
inlawrev-2157	1127	13	overcome	overcome	VERB
inlawrev-2157	1127	14	other	other	ADJ
inlawrev-2157	1127	15	indicia	indicia	NOUN
inlawrev-2157	1127	16	that	that	PRON
inlawrev-2157	1127	17	a	a	DET
inlawrev-2157	1127	18	grant	grant	NOUN
inlawrev-2157	1127	19	is	be	AUX
inlawrev-2157	1127	20	intended	intend	VERB
inlawrev-2157	1127	21	as	as	ADP
inlawrev-2157	1127	22	compensation	compensation	NOUN
inlawrev-2157	1127	23	.	.	PUNCT
inlawrev-2157	1128	1	197	197	NUM
inlawrev-2157	1128	2	employees	employee	NOUN
inlawrev-2157	1128	3	of	of	ADP
inlawrev-2157	1128	4	city	city	NOUN
inlawrev-2157	1128	5	or	or	CCONJ
inlawrev-2157	1128	6	county	county	NOUN
inlawrev-2157	1128	7	welfare	welfare	NOUN
inlawrev-2157	1128	8	agencies	agency	NOUN
inlawrev-2157	1128	9	frequently	frequently	ADV
inlawrev-2157	1128	10	argue	argue	VERB
inlawrev-2157	1128	11	that	that	SCONJ
inlawrev-2157	1128	12	they	they	PRON
inlawrev-2157	1128	13	are	be	AUX
inlawrev-2157	1128	14	not	not	PART
inlawrev-2157	1128	15	employees	employee	NOUN
inlawrev-2157	1128	16	of	of	ADP
inlawrev-2157	1128	17	the	the	DET
inlawrev-2157	1128	18	grantor	grantor	NOUN
inlawrev-2157	1128	19	since	since	SCONJ
inlawrev-2157	1128	20	the	the	DET
inlawrev-2157	1128	21	funds	fund	NOUN
inlawrev-2157	1128	22	for	for	ADP
inlawrev-2157	1128	23	educational	educational	ADJ
inlawrev-2157	1128	24	stipends	stipend	NOUN
inlawrev-2157	1128	25	to	to	ADP
inlawrev-2157	1128	26	these	these	DET
inlawrev-2157	1128	27	employees	employee	NOUN
inlawrev-2157	1128	28	are	be	AUX
inlawrev-2157	1128	29	provided	provide	VERB
inlawrev-2157	1128	30	by	by	ADP
inlawrev-2157	1128	31	state	state	NOUN
inlawrev-2157	1128	32	and	and	CCONJ
inlawrev-2157	1128	33	federal	federal	ADJ
inlawrev-2157	1128	34	agencies	agency	NOUN
inlawrev-2157	1128	35	.	.	PUNCT
inlawrev-2157	1129	1	the	the	DET
inlawrev-2157	1129	2	absence	absence	NOUN
inlawrev-2157	1129	3	of	of	ADP
inlawrev-2157	1129	4	any	any	DET
inlawrev-2157	1129	5	direct	direct	ADJ
inlawrev-2157	1129	6	economic	economic	ADJ
inlawrev-2157	1129	7	benefit	benefit	NOUN
inlawrev-2157	1129	8	to	to	ADP
inlawrev-2157	1129	9	the	the	DET
inlawrev-2157	1129	10	grantor	grantor	NOUN
inlawrev-2157	1129	11	in	in	ADP
inlawrev-2157	1129	12	this	this	DET
inlawrev-2157	1129	13	situation	situation	NOUN
inlawrev-2157	1129	14	,	,	PUNCT
inlawrev-2157	1129	15	however	however	ADV
inlawrev-2157	1129	16	,	,	PUNCT
inlawrev-2157	1129	17	does	do	AUX
inlawrev-2157	1129	18	not	not	PART
inlawrev-2157	1129	19	support	support	VERB
inlawrev-2157	1129	20	the	the	DET
inlawrev-2157	1129	21	conclusion	conclusion	NOUN
inlawrev-2157	1129	22	that	that	SCONJ
inlawrev-2157	1129	23	the	the	DET
inlawrev-2157	1129	24	payments	payment	NOUN
inlawrev-2157	1129	25	are	be	AUX
inlawrev-2157	1129	26	made	make	VERB
inlawrev-2157	1129	27	for	for	ADP
inlawrev-2157	1129	28	a	a	DET
inlawrev-2157	1129	29	reason	reason	NOUN
inlawrev-2157	1129	30	other	other	ADJ
inlawrev-2157	1129	31	than	than	ADP
inlawrev-2157	1129	32	the	the	DET
inlawrev-2157	1129	33	grantor	grantor	NOUN
inlawrev-2157	1129	34	's	's	PART
inlawrev-2157	1129	35	own	own	ADJ
inlawrev-2157	1129	36	interest	interest	NOUN
inlawrev-2157	1129	37	.	.	PUNCT
inlawrev-2157	1130	1	any	any	DET
inlawrev-2157	1130	2	result	result	NOUN
inlawrev-2157	1130	3	which	which	PRON
inlawrev-2157	1130	4	is	be	AUX
inlawrev-2157	1130	5	helpful	helpful	ADJ
inlawrev-2157	1130	6	in	in	ADP
inlawrev-2157	1130	7	fulfilling	fulfil	VERB
inlawrev-2157	1130	8	a	a	DET
inlawrev-2157	1130	9	governmental	governmental	ADJ
inlawrev-2157	1130	10	function	function	NOUN
inlawrev-2157	1130	11	,	,	PUNCT
inlawrev-2157	1130	12	such	such	ADJ
inlawrev-2157	1130	13	as	as	ADP
inlawrev-2157	1130	14	increasing	increase	VERB
inlawrev-2157	1130	15	the	the	DET
inlawrev-2157	1130	16	staff	staff	NOUN
inlawrev-2157	1130	17	of	of	ADP
inlawrev-2157	1130	18	work}9	work}9	NOUN
inlawrev-2157	1130	19	]	]	PUNCT
inlawrev-2157	1130	20	see	see	VERB
inlawrev-2157	1130	21	,	,	PUNCT
inlawrev-2157	1130	22	e.g.	e.g.	ADV
inlawrev-2157	1130	23	,	,	PUNCT
inlawrev-2157	1130	24	james	james	PROPN
inlawrev-2157	1130	25	g.	g.	PROPN
inlawrev-2157	1130	26	harper	harper	PROPN
inlawrev-2157	1130	27	,	,	PUNCT
inlawrev-2157	1130	28	31	31	NUM
inlawrev-2157	1130	29	cch	cch	NOUN
inlawrev-2157	1130	30	tax	tax	NOUN
inlawrev-2157	1130	31	ct	ct	PROPN
inlawrev-2157	1130	32	.	.	PUNCT
inlawrev-2157	1130	33	mem	mem	PROPN
inlawrev-2157	1130	34	.	.	PUNCT
inlawrev-2157	1131	1	424	424	NUM
inlawrev-2157	1131	2	(	(	PUNCT
inlawrev-2157	1131	3	1972	1972	NUM
inlawrev-2157	1131	4	)	)	PUNCT
inlawrev-2157	1132	1	;	;	PUNCT
inlawrev-2157	1132	2	eugene	eugene	PROPN
inlawrev-2157	1132	3	w.	w.	PROPN
inlawrev-2157	1132	4	helms	helms	PROPN
inlawrev-2157	1132	5	,	,	PUNCT
inlawrev-2157	1132	6	31	31	NUM
inlawrev-2157	1132	7	cch	cch	NOUN
inlawrev-2157	1132	8	tax	tax	NOUN
inlawrev-2157	1132	9	ct	ct	PROPN
inlawrev-2157	1132	10	.	.	PUNCT
inlawrev-2157	1132	11	mem	mem	PROPN
inlawrev-2157	1132	12	.	.	PUNCT
inlawrev-2157	1133	1	442	442	NUM
inlawrev-2157	1133	2	(	(	PUNCT
inlawrev-2157	1133	3	1972	1972	NUM
inlawrev-2157	1133	4	)	)	PUNCT
inlawrev-2157	1133	5	.	.	PUNCT
inlawrev-2157	1134	1	192see	192see	NUM
inlawrev-2157	1134	2	,	,	PUNCT
inlawrev-2157	1134	3	e.g.	e.g.	ADV
inlawrev-2157	1134	4	,	,	PUNCT
inlawrev-2157	1134	5	norman	norman	PROPN
inlawrev-2157	1134	6	f.	f.	PROPN
inlawrev-2157	1134	7	stougaard	stougaard	PROPN
inlawrev-2157	1134	8	,	,	PUNCT
inlawrev-2157	1134	9	30	30	NUM
inlawrev-2157	1134	10	cch	cch	NOUN
inlawrev-2157	1134	11	tax	tax	NOUN
inlawrev-2157	1134	12	ct	ct	PROPN
inlawrev-2157	1134	13	.	.	PUNCT
inlawrev-2157	1134	14	mem	mem	PROPN
inlawrev-2157	1134	15	.	.	PUNCT
inlawrev-2157	1134	16	1331	1331	NUM
inlawrev-2157	1134	17	(	(	PUNCT
inlawrev-2157	1134	18	1971	1971	NUM
inlawrev-2157	1134	19	)	)	PUNCT
inlawrev-2157	1134	20	;	;	PUNCT
inlawrev-2157	1134	21	marjorie	marjorie	PROPN
inlawrev-2157	1134	22	e.	e.	PROPN
inlawrev-2157	1134	23	haley	haley	PROPN
inlawrev-2157	1134	24	,	,	PUNCT
inlawrev-2157	1134	25	54	54	NUM
inlawrev-2157	1134	26	t.c	t.c	PROPN
inlawrev-2157	1134	27	.	.	PROPN
inlawrev-2157	1134	28	642	642	NUM
inlawrev-2157	1134	29	(	(	PUNCT
inlawrev-2157	1134	30	1970	1970	NUM
inlawrev-2157	1134	31	)	)	PUNCT
inlawrev-2157	1134	32	.	.	PUNCT
inlawrev-2157	1135	1	}	}	PUNCT
inlawrev-2157	1135	2	93see	93see	INTJ
inlawrev-2157	1135	3	,	,	PUNCT
inlawrev-2157	1135	4	e.g.	e.g.	ADV
inlawrev-2157	1135	5	,	,	PUNCT
inlawrev-2157	1135	6	bingler	bingler	PROPN
inlawrev-2157	1135	7	v.	v.	PROPN
inlawrev-2157	1135	8	johnson	johnson	PROPN
inlawrev-2157	1135	9	,	,	PUNCT
inlawrev-2157	1135	10	394	394	NUM
inlawrev-2157	1135	11	u.s	u.s	PROPN
inlawrev-2157	1135	12	.	.	PROPN
inlawrev-2157	1135	13	741	741	NUM
inlawrev-2157	1135	14	(	(	PUNCT
inlawrev-2157	1135	15	1969	1969	NUM
inlawrev-2157	1135	16	)	)	PUNCT
inlawrev-2157	1135	17	;	;	PUNCT
inlawrev-2157	1136	1	norman	norman	PROPN
inlawrev-2157	1136	2	f.	f.	PROPN
inlawrev-2157	1136	3	stougaard	stougaard	PROPN
inlawrev-2157	1136	4	,	,	PUNCT
inlawrev-2157	1136	5	30	30	NUM
inlawrev-2157	1136	6	cch	cch	NOUN
inlawrev-2157	1136	7	tax	tax	NOUN
inlawrev-2157	1136	8	ct	ct	PROPN
inlawrev-2157	1136	9	.	.	PUNCT
inlawrev-2157	1136	10	mem	mem	PROPN
inlawrev-2157	1136	11	.	.	PUNCT
inlawrev-2157	1136	12	1331	1331	NUM
inlawrev-2157	1136	13	(	(	PUNCT
inlawrev-2157	1136	14	1971	1971	NUM
inlawrev-2157	1136	15	)	)	PUNCT
inlawrev-2157	1136	16	.	.	PUNCT
inlawrev-2157	1137	1	194norman	194norman	PROPN
inlawrev-2157	1137	2	f.	f.	PROPN
inlawrev-2157	1137	3	stougaard	stougaard	PROPN
inlawrev-2157	1137	4	,	,	PUNCT
inlawrev-2157	1137	5	30	30	NUM
inlawrev-2157	1137	6	cch	cch	NOUN
inlawrev-2157	1137	7	tax	tax	NOUN
inlawrev-2157	1137	8	ct	ct	PROPN
inlawrev-2157	1137	9	.	.	PUNCT
inlawrev-2157	1137	10	mem	mem	PROPN
inlawrev-2157	1137	11	.	.	X
inlawrev-2157	1137	12	1331	1331	NUM
inlawrev-2157	1137	13	,	,	PUNCT
inlawrev-2157	1137	14	1336	1336	NUM
inlawrev-2157	1137	15	(	(	PUNCT
inlawrev-2157	1137	16	1971	1971	NUM
inlawrev-2157	1137	17	)	)	PUNCT
inlawrev-2157	1137	18	.	.	PUNCT
inlawrev-2157	1138	1	although	although	SCONJ
inlawrev-2157	1138	2	the	the	DET
inlawrev-2157	1138	3	payment	payment	NOUN
inlawrev-2157	1138	4	in	in	ADP
inlawrev-2157	1138	5	question	question	NOUN
inlawrev-2157	1138	6	here	here	ADV
inlawrev-2157	1138	7	was	be	AUX
inlawrev-2157	1138	8	not	not	PART
inlawrev-2157	1138	9	based	base	VERB
inlawrev-2157	1138	10	on	on	ADP
inlawrev-2157	1138	11	financial	financial	ADJ
inlawrev-2157	1138	12	need	need	NOUN
inlawrev-2157	1138	13	,	,	PUNCT
inlawrev-2157	1138	14	there	there	PRON
inlawrev-2157	1138	15	is	be	VERB
inlawrev-2157	1138	16	dictum	dictum	NOUN
inlawrev-2157	1138	17	to	to	ADP
inlawrev-2157	1138	18	the	the	DET
inlawrev-2157	1138	19	effect	effect	NOUN
inlawrev-2157	1138	20	that	that	SCONJ
inlawrev-2157	1138	21	meeting	meet	VERB
inlawrev-2157	1138	22	such	such	DET
inlawrev-2157	1138	23	a	a	DET
inlawrev-2157	1138	24	criterion	criterion	NOUN
inlawrev-2157	1138	25	would	would	AUX
inlawrev-2157	1138	26	not	not	PART
inlawrev-2157	1138	27	affect	affect	VERB
inlawrev-2157	1138	28	the	the	DET
inlawrev-2157	1138	29	decision	decision	NOUN
inlawrev-2157	1138	30	in	in	ADP
inlawrev-2157	1138	31	the	the	DET
inlawrev-2157	1138	32	case	case	NOUN
inlawrev-2157	1138	33	.	.	PUNCT
inlawrev-2157	1139	1	195see	195see	NUM
inlawrev-2157	1139	2	,	,	PUNCT
inlawrev-2157	1139	3	e.g.	e.g.	ADV
inlawrev-2157	1139	4	,	,	PUNCT
inlawrev-2157	1139	5	bingler	bingler	PROPN
inlawrev-2157	1139	6	v.	v.	PROPN
inlawrev-2157	1139	7	johnson	johnson	PROPN
inlawrev-2157	1139	8	,	,	PUNCT
inlawrev-2157	1139	9	394	394	NUM
inlawrev-2157	1139	10	u.s	u.s	PROPN
inlawrev-2157	1139	11	.	.	PROPN
inlawrev-2157	1139	12	741	741	NUM
inlawrev-2157	1139	13	(	(	PUNCT
inlawrev-2157	1139	14	1969	1969	NUM
inlawrev-2157	1139	15	)	)	PUNCT
inlawrev-2157	1139	16	;	;	PUNCT
inlawrev-2157	1139	17	norman	norman	PROPN
inlawrev-2157	1139	18	f.	f.	PROPN
inlawrev-2157	1139	19	stougaard	stougaard	PROPN
inlawrev-2157	1139	20	,	,	PUNCT
inlawrev-2157	1139	21	30	30	NUM
inlawrev-2157	1139	22	cch	cch	NOUN
inlawrev-2157	1139	23	tax	tax	NOUN
inlawrev-2157	1139	24	ct	ct	PROPN
inlawrev-2157	1139	25	.	.	PUNCT
inlawrev-2157	1139	26	mem	mem	PROPN
inlawrev-2157	1139	27	.	.	PUNCT
inlawrev-2157	1140	1	1331	1331	NUM
inlawrev-2157	1140	2	(	(	PUNCT
inlawrev-2157	1140	3	1971	1971	NUM
inlawrev-2157	1140	4	)	)	PUNCT
inlawrev-2157	1140	5	.	.	PUNCT
inlawrev-2157	1141	1	196bingler	196bingler	PROPN
inlawrev-2157	1141	2	v.	v.	PROPN
inlawrev-2157	1141	3	johnson	johnson	PROPN
inlawrev-2157	1141	4	,	,	PUNCT
inlawrev-2157	1141	5	394	394	NUM
inlawrev-2157	1141	6	u.s	u.s	PROPN
inlawrev-2157	1141	7	.	.	PROPN
inlawrev-2157	1141	8	741	741	NUM
inlawrev-2157	1141	9	(	(	PUNCT
inlawrev-2157	1141	10	1969	1969	NUM
inlawrev-2157	1141	11	)	)	PUNCT
inlawrev-2157	1141	12	(	(	PUNCT
inlawrev-2157	1141	13	thesis	thesis	NOUN
inlawrev-2157	1141	14	topic	topic	NOUN
inlawrev-2157	1141	15	must	must	AUX
inlawrev-2157	1141	16	be	be	AUX
inlawrev-2157	1141	17	submitted	submit	VERB
inlawrev-2157	1141	18	to	to	ADP
inlawrev-2157	1141	19	the	the	DET
inlawrev-2157	1141	20	employer	employer	NOUN
inlawrev-2157	1141	21	with	with	ADP
inlawrev-2157	1141	22	approval	approval	NOUN
inlawrev-2157	1141	23	based	base	VERB
inlawrev-2157	1141	24	on	on	ADP
inlawrev-2157	1141	25	whether	whether	SCONJ
inlawrev-2157	1141	26	the	the	DET
inlawrev-2157	1141	27	topic	topic	NOUN
inlawrev-2157	1141	28	bears	bear	VERB
inlawrev-2157	1141	29	at	at	ADP
inlawrev-2157	1141	30	least	least	ADJ
inlawrev-2157	1141	31	some	some	PRON
inlawrev-2157	1141	32	relationship	relationship	NOUN
inlawrev-2157	1141	33	to	to	ADP
inlawrev-2157	1141	34	the	the	DET
inlawrev-2157	1141	35	work	work	NOUN
inlawrev-2157	1141	36	being	be	AUX
inlawrev-2157	1141	37	done	do	VERB
inlawrev-2157	1141	38	for	for	ADP
inlawrev-2157	1141	39	the	the	DET
inlawrev-2157	1141	40	employer	employer	NOUN
inlawrev-2157	1141	41	)	)	PUNCT
inlawrev-2157	1141	42	;	;	PUNCT
inlawrev-2157	1142	1	john	john	PROPN
inlawrev-2157	1142	2	e.	e.	PROPN
inlawrev-2157	1142	3	macdonald	macdonald	PROPN
inlawrev-2157	1142	4	,	,	PUNCT
inlawrev-2157	1142	5	jr	jr	PROPN
inlawrev-2157	1142	6	.	.	PROPN
inlawrev-2157	1142	7	,	,	PUNCT
inlawrev-2157	1142	8	52	52	NUM
inlawrev-2157	1142	9	t.c	t.c	PROPN
inlawrev-2157	1142	10	.	.	PROPN
inlawrev-2157	1142	11	386	386	NUM
inlawrev-2157	1142	12	(	(	PUNCT
inlawrev-2157	1142	13	1969	1969	NUM
inlawrev-2157	1142	14	)	)	PUNCT
inlawrev-2157	1142	15	(	(	PUNCT
inlawrev-2157	1142	16	recipient	recipient	NOUN
inlawrev-2157	1142	17	must	must	AUX
inlawrev-2157	1142	18	state	state	VERB
inlawrev-2157	1142	19	why	why	SCONJ
inlawrev-2157	1142	20	the	the	DET
inlawrev-2157	1142	21	field	field	NOUN
inlawrev-2157	1142	22	in	in	ADP
inlawrev-2157	1142	23	which	which	PRON
inlawrev-2157	1142	24	study	study	NOUN
inlawrev-2157	1142	25	is	be	AUX
inlawrev-2157	1142	26	to	to	PART
inlawrev-2157	1142	27	be	be	AUX
inlawrev-2157	1142	28	undertaken	undertake	VERB
inlawrev-2157	1142	29	is	be	AUX
inlawrev-2157	1142	30	important	important	ADJ
inlawrev-2157	1142	31	to	to	ADP
inlawrev-2157	1142	32	the	the	DET
inlawrev-2157	1142	33	employer	employer	NOUN
inlawrev-2157	1142	34	,	,	PUNCT
inlawrev-2157	1142	35	and	and	CCONJ
inlawrev-2157	1142	36	approval	approval	NOUN
inlawrev-2157	1142	37	is	be	AUX
inlawrev-2157	1142	38	based	base	VERB
inlawrev-2157	1142	39	on	on	ADP
inlawrev-2157	1142	40	the	the	DET
inlawrev-2157	1142	41	relation	relation	NOUN
inlawrev-2157	1142	42	of	of	ADP
inlawrev-2157	1142	43	the	the	DET
inlawrev-2157	1142	44	field	field	NOUN
inlawrev-2157	1142	45	of	of	ADP
inlawrev-2157	1142	46	study	study	NOUN
inlawrev-2157	1142	47	to	to	ADP
inlawrev-2157	1142	48	the	the	DET
inlawrev-2157	1142	49	areas	area	NOUN
inlawrev-2157	1142	50	of	of	ADP
inlawrev-2157	1142	51	primary	primary	ADJ
inlawrev-2157	1142	52	interest	interest	NOUN
inlawrev-2157	1142	53	of	of	ADP
inlawrev-2157	1142	54	the	the	DET
inlawrev-2157	1142	55	employer	employer	NOUN
inlawrev-2157	1142	56	)	)	PUNCT
inlawrev-2157	1142	57	.	.	PUNCT
inlawrev-2157	1143	1	}	}	PUNCT
inlawrev-2157	1143	2	97see	97see	NOUN
inlawrev-2157	1143	3	,	,	PUNCT
inlawrev-2157	1143	4	e.g.	e.g.	ADV
inlawrev-2157	1143	5	,	,	PUNCT
inlawrev-2157	1143	6	norman	norman	PROPN
inlawrev-2157	1143	7	f.	f.	PROPN
inlawrev-2157	1143	8	stougaard	stougaard	PROPN
inlawrev-2157	1143	9	,	,	PUNCT
inlawrev-2157	1143	10	30	30	NUM
inlawrev-2157	1143	11	cch	cch	NOUN
inlawrev-2157	1143	12	tax	tax	NOUN
inlawrev-2157	1143	13	ct	ct	PROPN
inlawrev-2157	1143	14	.	.	PUNCT
inlawrev-2157	1143	15	mem	mem	PROPN
inlawrev-2157	1143	16	.	.	PUNCT
inlawrev-2157	1144	1	1331	1331	NUM
inlawrev-2157	1144	2	(	(	PUNCT
inlawrev-2157	1144	3	1971	1971	NUM
inlawrev-2157	1144	4	)	)	PUNCT
inlawrev-2157	1144	5	.	.	PUNCT
inlawrev-2157	1145	1	1975	1975	NUM
inlawrev-2157	1145	2	]	]	PUNCT
inlawrev-2157	1145	3	taxation	taxation	NOUN
inlawrev-2157	1145	4	of	of	ADP
inlawrev-2157	1145	5	scholarships	scholarship	NOUN
inlawrev-2157	1145	6	793	793	NUM
inlawrev-2157	1145	7	ers	er	NOUN
inlawrev-2157	1145	8	trained	train	VERB
inlawrev-2157	1145	9	to	to	PART
inlawrev-2157	1145	10	provide	provide	VERB
inlawrev-2157	1145	11	social	social	ADJ
inlawrev-2157	1145	12	services	service	NOUN
inlawrev-2157	1145	13	,	,	PUNCT
inlawrev-2157	1145	14	is	be	AUX
inlawrev-2157	1145	15	a	a	DET
inlawrev-2157	1145	16	benefit	benefit	NOUN
inlawrev-2157	1145	17	to	to	ADP
inlawrev-2157	1145	18	the	the	DET
inlawrev-2157	1145	19	grantor	grantor	NOUN
inlawrev-2157	1145	20	.	.	PUNCT
inlawrev-2157	1146	1	therefore	therefore	ADV
inlawrev-2157	1146	2	,	,	PUNCT
inlawrev-2157	1146	3	if	if	SCONJ
inlawrev-2157	1146	4	the	the	DET
inlawrev-2157	1146	5	funds	fund	NOUN
inlawrev-2157	1146	6	are	be	AUX
inlawrev-2157	1146	7	administered	administer	VERB
inlawrev-2157	1146	8	by	by	ADP
inlawrev-2157	1146	9	the	the	DET
inlawrev-2157	1146	10	city	city	NOUN
inlawrev-2157	1146	11	or	or	CCONJ
inlawrev-2157	1146	12	county	county	NOUN
inlawrev-2157	1146	13	agency	agency	NOUN
inlawrev-2157	1146	14	which	which	PRON
inlawrev-2157	1146	15	receives	receive	VERB
inlawrev-2157	1146	16	a	a	DET
inlawrev-2157	1146	17	direct	direct	ADJ
inlawrev-2157	1146	18	benefit	benefit	NOUN
inlawrev-2157	1146	19	from	from	ADP
inlawrev-2157	1146	20	the	the	DET
inlawrev-2157	1146	21	recipient	recipient	NOUN
inlawrev-2157	1146	22	's	's	PART
inlawrev-2157	1146	23	services	service	NOUN
inlawrev-2157	1146	24	,	,	PUNCT
inlawrev-2157	1146	25	the	the	DET
inlawrev-2157	1146	26	stipend	stipend	NOUN
inlawrev-2157	1146	27	is	be	AUX
inlawrev-2157	1146	28	compensation	compensation	NOUN
inlawrev-2157	1146	29	for	for	ADP
inlawrev-2157	1146	30	those	those	DET
inlawrev-2157	1146	31	services	service	NOUN
inlawrev-2157	1146	32	.	.	PUNCT
inlawrev-2157	1146	33	'	'	PUNCT
inlawrev-2157	1147	1	98	98	NUM
inlawrev-2157	1147	2	benefit	benefit	NOUN
inlawrev-2157	1147	3	to	to	ADP
inlawrev-2157	1147	4	the	the	DET
inlawrev-2157	1147	5	grantor	grantor	NOUN
inlawrev-2157	1147	6	remains	remain	VERB
inlawrev-2157	1147	7	the	the	DET
inlawrev-2157	1147	8	key	key	NOUN
inlawrev-2157	1147	9	to	to	ADP
inlawrev-2157	1147	10	characterizing	characterize	VERB
inlawrev-2157	1147	11	an	an	DET
inlawrev-2157	1147	12	educational	educational	ADJ
inlawrev-2157	1147	13	grant	grant	NOUN
inlawrev-2157	1147	14	either	either	CCONJ
inlawrev-2157	1147	15	as	as	ADP
inlawrev-2157	1147	16	a	a	DET
inlawrev-2157	1147	17	scholarship	scholarship	NOUN
inlawrev-2157	1147	18	or	or	CCONJ
inlawrev-2157	1147	19	as	as	ADP
inlawrev-2157	1147	20	employee	employee	NOUN
inlawrev-2157	1147	21	compensation	compensation	NOUN
inlawrev-2157	1147	22	.	.	PUNCT
inlawrev-2157	1148	1	factual	factual	ADJ
inlawrev-2157	1148	2	situations	situation	NOUN
inlawrev-2157	1148	3	are	be	AUX
inlawrev-2157	1148	4	interpreted	interpret	VERB
inlawrev-2157	1148	5	with	with	ADP
inlawrev-2157	1148	6	respect	respect	NOUN
inlawrev-2157	1148	7	to	to	ADP
inlawrev-2157	1148	8	the	the	DET
inlawrev-2157	1148	9	definition	definition	NOUN
inlawrev-2157	1148	10	of	of	ADP
inlawrev-2157	1148	11	a	a	DET
inlawrev-2157	1148	12	scholarship	scholarship	NOUN
inlawrev-2157	1148	13	as	as	ADP
inlawrev-2157	1148	14	a	a	DET
inlawrev-2157	1148	15	relatively	relatively	ADV
inlawrev-2157	1148	16	disinterested	disinterested	ADJ
inlawrev-2157	1148	17	educational	educational	ADJ
inlawrev-2157	1148	18	grant	grant	NOUN
inlawrev-2157	1148	19	with	with	ADP
inlawrev-2157	1148	20	no	no	DET
inlawrev-2157	1148	21	requirement	requirement	NOUN
inlawrev-2157	1148	22	of	of	ADP
inlawrev-2157	1148	23	any	any	DET
inlawrev-2157	1148	24	substantial	substantial	ADJ
inlawrev-2157	1148	25	quid	quid	ADJ
inlawrev-2157	1148	26	pro	pro	X
inlawrev-2157	1148	27	quo	quo	NOUN
inlawrev-2157	1148	28	flowing	flow	VERB
inlawrev-2157	1148	29	from	from	ADP
inlawrev-2157	1148	30	the	the	DET
inlawrev-2157	1148	31	recipient	recipient	NOUN
inlawrev-2157	1148	32	to	to	ADP
inlawrev-2157	1148	33	the	the	DET
inlawrev-2157	1148	34	grantor	grantor	NOUN
inlawrev-2157	1148	35	.	.	PUNCT
inlawrev-2157	1149	1	199	199	NUM
inlawrev-2157	1149	2	this	this	DET
inlawrev-2157	1149	3	view	view	NOUN
inlawrev-2157	1149	4	of	of	ADP
inlawrev-2157	1149	5	the	the	DET
inlawrev-2157	1149	6	facts	fact	NOUN
inlawrev-2157	1149	7	frequently	frequently	ADV
inlawrev-2157	1149	8	leads	lead	VERB
inlawrev-2157	1149	9	to	to	ADP
inlawrev-2157	1149	10	the	the	DET
inlawrev-2157	1149	11	conclusion	conclusion	NOUN
inlawrev-2157	1149	12	that	that	SCONJ
inlawrev-2157	1149	13	grants	grant	NOUN
inlawrev-2157	1149	14	to	to	ADP
inlawrev-2157	1149	15	employees	employee	NOUN
inlawrev-2157	1149	16	from	from	ADP
inlawrev-2157	1149	17	their	their	PRON
inlawrev-2157	1149	18	employer	employer	NOUN
inlawrev-2157	1149	19	are	be	AUX
inlawrev-2157	1149	20	not	not	PART
inlawrev-2157	1149	21	intended	intend	VERB
inlawrev-2157	1149	22	primarily	primarily	ADV
inlawrev-2157	1149	23	to	to	PART
inlawrev-2157	1149	24	further	further	VERB
inlawrev-2157	1149	25	the	the	DET
inlawrev-2157	1149	26	education	education	NOUN
inlawrev-2157	1149	27	of	of	ADP
inlawrev-2157	1149	28	the	the	DET
inlawrev-2157	1149	29	recipient	recipient	NOUN
inlawrev-2157	1149	30	in	in	ADP
inlawrev-2157	1149	31	an	an	DET
inlawrev-2157	1149	32	individual	individual	ADJ
inlawrev-2157	1149	33	capacity	capacity	NOUN
inlawrev-2157	1149	34	,	,	PUNCT
inlawrev-2157	1149	35	with	with	SCONJ
inlawrev-2157	1149	36	any	any	DET
inlawrev-2157	1149	37	benefit	benefit	NOUN
inlawrev-2157	1149	38	to	to	ADP
inlawrev-2157	1149	39	the	the	DET
inlawrev-2157	1149	40	grantor	grantor	NOUN
inlawrev-2157	1149	41	being	be	AUX
inlawrev-2157	1149	42	merely	merely	ADV
inlawrev-2157	1149	43	incidental.200	incidental.200	VERB
inlawrev-2157	1149	44	in	in	ADP
inlawrev-2157	1149	45	effect	effect	NOUN
inlawrev-2157	1149	46	these	these	DET
inlawrev-2157	1149	47	grants	grant	NOUN
inlawrev-2157	1149	48	often	often	ADV
inlawrev-2157	1149	49	support	support	VERB
inlawrev-2157	1149	50	training	training	NOUN
inlawrev-2157	1149	51	programs	program	NOUN
inlawrev-2157	1149	52	which	which	PRON
inlawrev-2157	1149	53	enable	enable	VERB
inlawrev-2157	1149	54	recipients	recipient	NOUN
inlawrev-2157	1149	55	to	to	PART
inlawrev-2157	1149	56	better	well	ADV
inlawrev-2157	1149	57	perform	perform	VERB
inlawrev-2157	1149	58	their	their	PRON
inlawrev-2157	1149	59	duties	duty	NOUN
inlawrev-2157	1149	60	as	as	ADP
inlawrev-2157	1149	61	employees	employee	NOUN
inlawrev-2157	1149	62	.	.	PUNCT
inlawrev-2157	1150	1	this	this	PRON
inlawrev-2157	1150	2	is	be	AUX
inlawrev-2157	1150	3	the	the	DET
inlawrev-2157	1150	4	stated	state	VERB
inlawrev-2157	1150	5	objective	objective	NOUN
inlawrev-2157	1150	6	of	of	ADP
inlawrev-2157	1150	7	many	many	ADJ
inlawrev-2157	1150	8	corporate	corporate	ADJ
inlawrev-2157	1150	9	scholarship	scholarship	NOUN
inlawrev-2157	1150	10	plans.201	plans.201	NOUN
inlawrev-2157	1150	11	from	from	ADP
inlawrev-2157	1150	12	an	an	DET
inlawrev-2157	1150	13	employer	employer	NOUN
inlawrev-2157	1150	14	's	's	PART
inlawrev-2157	1150	15	point	point	NOUN
inlawrev-2157	1150	16	of	of	ADP
inlawrev-2157	1150	17	view	view	NOUN
inlawrev-2157	1150	18	,	,	PUNCT
inlawrev-2157	1150	19	the	the	DET
inlawrev-2157	1150	20	business	business	NOUN
inlawrev-2157	1150	21	purpose	purpose	NOUN
inlawrev-2157	1150	22	transcends	transcend	VERB
inlawrev-2157	1150	23	any	any	DET
inlawrev-2157	1150	24	desire	desire	NOUN
inlawrev-2157	1150	25	to	to	PART
inlawrev-2157	1150	26	further	further	VERB
inlawrev-2157	1150	27	an	an	DET
inlawrev-2157	1150	28	employee	employee	NOUN
inlawrev-2157	1150	29	's	's	PART
inlawrev-2157	1150	30	education	education	NOUN
inlawrev-2157	1150	31	per	per	ADP
inlawrev-2157	1150	32	se	se	ADV
inlawrev-2157	1150	33	;	;	PUNCT
inlawrev-2157	1150	34	the	the	DET
inlawrev-2157	1150	35	grants	grant	NOUN
inlawrev-2157	1150	36	are	be	AUX
inlawrev-2157	1150	37	analogous	analogous	ADJ
inlawrev-2157	1150	38	to	to	ADP
inlawrev-2157	1150	39	a	a	DET
inlawrev-2157	1150	40	bonus	bonus	NOUN
inlawrev-2157	1150	41	designed	design	VERB
inlawrev-2157	1150	42	to	to	PART
inlawrev-2157	1150	43	induce	induce	VERB
inlawrev-2157	1150	44	improved	improved	ADJ
inlawrev-2157	1150	45	performance	performance	NOUN
inlawrev-2157	1150	46	or	or	CCONJ
inlawrev-2157	1150	47	employee	employee	NOUN
inlawrev-2157	1150	48	relations.202	relations.202	NOUN
inlawrev-2157	1150	49	since	since	SCONJ
inlawrev-2157	1150	50	there	there	PRON
inlawrev-2157	1150	51	is	be	VERB
inlawrev-2157	1150	52	a	a	DET
inlawrev-2157	1150	53	direct	direct	ADJ
inlawrev-2157	1150	54	benefit	benefit	NOUN
inlawrev-2157	1150	55	to	to	ADP
inlawrev-2157	1150	56	the	the	DET
inlawrev-2157	1150	57	grantor	grantor	NOUN
inlawrev-2157	1150	58	-	-	PUNCT
inlawrev-2157	1150	59	employer	employer	NOUN
inlawrev-2157	1150	60	,	,	PUNCT
inlawrev-2157	1150	61	the	the	DET
inlawrev-2157	1150	62	grant	grant	NOUN
inlawrev-2157	1150	63	is	be	AUX
inlawrev-2157	1150	64	compensation	compensation	NOUN
inlawrev-2157	1150	65	.	.	PUNCT
inlawrev-2157	1151	1	203	203	NUM
inlawrev-2157	1151	2	in	in	ADP
inlawrev-2157	1151	3	laurence	laurence	PROPN
inlawrev-2157	1151	4	e.	e.	PROPN
inlawrev-2157	1151	5	broniwitz,204	broniwitz,204	PROPN
inlawrev-2157	1151	6	the	the	DET
inlawrev-2157	1151	7	only	only	ADJ
inlawrev-2157	1151	8	case	case	NOUN
inlawrev-2157	1151	9	in	in	ADP
inlawrev-2157	1151	10	the	the	DET
inlawrev-2157	1151	11	area	area	NOUN
inlawrev-2157	1151	12	that	that	PRON
inlawrev-2157	1151	13	still	still	ADV
inlawrev-2157	1151	14	has	have	VERB
inlawrev-2157	1151	15	precedential	precedential	ADJ
inlawrev-2157	1151	16	value	value	NOUN
inlawrev-2157	1151	17	,	,	PUNCT
inlawrev-2157	1151	18	a	a	DET
inlawrev-2157	1151	19	taxpayer	taxpayer	NOUN
inlawrev-2157	1151	20	convinced	convince	VERB
inlawrev-2157	1151	21	the	the	DET
inlawrev-2157	1151	22	court	court	NOUN
inlawrev-2157	1151	23	that	that	SCONJ
inlawrev-2157	1151	24	a	a	DET
inlawrev-2157	1151	25	grant	grant	NOUN
inlawrev-2157	1151	26	from	from	ADP
inlawrev-2157	1151	27	his	his	PRON
inlawrev-2157	1151	28	employer	employer	NOUN
inlawrev-2157	1151	29	was	be	AUX
inlawrev-2157	1151	30	a	a	DET
inlawrev-2157	1151	31	scholarship	scholarship	NOUN
inlawrev-2157	1151	32	.	.	PUNCT
inlawrev-2157	1152	1	broniwitz	broniwitz	NOUN
inlawrev-2157	1152	2	indicates	indicate	VERB
inlawrev-2157	1152	3	that	that	SCONJ
inlawrev-2157	1152	4	exclusion	exclusion	NOUN
inlawrev-2157	1152	5	in	in	ADP
inlawrev-2157	1152	6	the	the	DET
inlawrev-2157	1152	7	grantor	grantor	NOUN
inlawrev-2157	1152	8	-	-	PUNCT
inlawrev-2157	1152	9	employer	employer	NOUN
inlawrev-2157	1152	10	context	context	NOUN
inlawrev-2157	1152	11	is	be	AUX
inlawrev-2157	1152	12	possible	possible	ADJ
inlawrev-2157	1152	13	only	only	ADV
inlawrev-2157	1152	14	in	in	ADP
inlawrev-2157	1152	15	exceptional	exceptional	ADJ
inlawrev-2157	1152	16	circumstances	circumstance	NOUN
inlawrev-2157	1152	17	.	.	PUNCT
inlawrev-2157	1153	1	the	the	DET
inlawrev-2157	1153	2	recipient	recipient	NOUN
inlawrev-2157	1153	3	was	be	AUX
inlawrev-2157	1153	4	an	an	DET
inlawrev-2157	1153	5	outstanding	outstanding	ADJ
inlawrev-2157	1153	6	student	student	NOUN
inlawrev-2157	1153	7	who	who	PRON
inlawrev-2157	1153	8	learned	learn	VERB
inlawrev-2157	1153	9	of	of	ADP
inlawrev-2157	1153	10	the	the	DET
inlawrev-2157	1153	11	grant	grant	NOUN
inlawrev-2157	1153	12	from	from	ADP
inlawrev-2157	1153	13	a	a	DET
inlawrev-2157	1153	14	notice	notice	NOUN
inlawrev-2157	1153	15	on	on	ADP
inlawrev-2157	1153	16	a	a	DET
inlawrev-2157	1153	17	university	university	NOUN
inlawrev-2157	1153	18	scholarship	scholarship	NOUN
inlawrev-2157	1153	19	bulletin	bulletin	NOUN
inlawrev-2157	1153	20	board	board	NOUN
inlawrev-2157	1153	21	.	.	PUNCT
inlawrev-2157	1154	1	he	he	PRON
inlawrev-2157	1154	2	was	be	AUX
inlawrev-2157	1154	3	not	not	PART
inlawrev-2157	1154	4	employed	employ	VERB
inlawrev-2157	1154	5	by	by	ADP
inlawrev-2157	1154	6	the	the	DET
inlawrev-2157	1154	7	grantor	grantor	NOUN
inlawrev-2157	1154	8	prior	prior	ADV
inlawrev-2157	1154	9	'	'	PUNCT
inlawrev-2157	1154	10	98ulak	98ulak	PUNCT
inlawrev-2157	1155	1	v.	v.	ADP
inlawrev-2157	1155	2	united	united	PROPN
inlawrev-2157	1155	3	states	states	PROPN
inlawrev-2157	1155	4	,	,	PUNCT
inlawrev-2157	1155	5	1972	1972	NUM
inlawrev-2157	1155	6	-	-	SYM
inlawrev-2157	1155	7	1	1	NUM
inlawrev-2157	1155	8	u.s	u.s	PROPN
inlawrev-2157	1155	9	.	.	PROPN
inlawrev-2157	1155	10	tax	tax	PROPN
inlawrev-2157	1155	11	cas	cas	PROPN
inlawrev-2157	1155	12	.	.	PUNCT
inlawrev-2157	1156	1	fl	fl	PROPN
inlawrev-2157	1156	2	9468	9468	NUM
inlawrev-2157	1156	3	(	(	PUNCT
inlawrev-2157	1156	4	s.d	s.d	PROPN
inlawrev-2157	1156	5	.	.	PROPN
inlawrev-2157	1156	6	cal	cal	PROPN
inlawrev-2157	1156	7	.	.	PUNCT
inlawrev-2157	1156	8	1972	1972	NUM
inlawrev-2157	1156	9	)	)	PUNCT
inlawrev-2157	1156	10	;	;	PUNCT
inlawrev-2157	1156	11	jerry	jerry	PROPN
inlawrev-2157	1156	12	s.	s.	PROPN
inlawrev-2157	1156	13	turem	turem	VERB
inlawrev-2157	1156	14	,	,	PUNCT
inlawrev-2157	1156	15	54	54	NUM
inlawrev-2157	1156	16	t.c	t.c	PROPN
inlawrev-2157	1156	17	.	.	PROPN
inlawrev-2157	1156	18	1494	1494	NUM
inlawrev-2157	1156	19	,	,	PUNCT
inlawrev-2157	1156	20	1506	1506	NUM
inlawrev-2157	1156	21	-	-	SYM
inlawrev-2157	1156	22	07	07	NUM
inlawrev-2157	1156	23	(	(	PUNCT
inlawrev-2157	1156	24	1970	1970	NUM
inlawrev-2157	1156	25	)	)	PUNCT
inlawrev-2157	1156	26	;	;	PUNCT
inlawrev-2157	1156	27	marjorie	marjorie	PROPN
inlawrev-2157	1156	28	e.	e.	PROPN
inlawrev-2157	1156	29	haley	haley	PROPN
inlawrev-2157	1156	30	,	,	PUNCT
inlawrev-2157	1156	31	54	54	NUM
inlawrev-2157	1156	32	t.c	t.c	PROPN
inlawrev-2157	1156	33	.	.	PROPN
inlawrev-2157	1156	34	642	642	NUM
inlawrev-2157	1156	35	,	,	PUNCT
inlawrev-2157	1156	36	646	646	NUM
inlawrev-2157	1156	37	(	(	PUNCT
inlawrev-2157	1156	38	1970	1970	NUM
inlawrev-2157	1156	39	)	)	PUNCT
inlawrev-2157	1156	40	.	.	PUNCT
inlawrev-2157	1157	1	199this	199this	NUM
inlawrev-2157	1157	2	problem	problem	NOUN
inlawrev-2157	1157	3	is	be	AUX
inlawrev-2157	1157	4	not	not	PART
inlawrev-2157	1157	5	limited	limit	VERB
inlawrev-2157	1157	6	solely	solely	ADV
inlawrev-2157	1157	7	to	to	ADP
inlawrev-2157	1157	8	industrial	industrial	ADJ
inlawrev-2157	1157	9	employees	employee	NOUN
inlawrev-2157	1157	10	.	.	PUNCT
inlawrev-2157	1158	1	a	a	DET
inlawrev-2157	1158	2	college	college	NOUN
inlawrev-2157	1158	3	professor	professor	NOUN
inlawrev-2157	1158	4	participating	participate	VERB
inlawrev-2157	1158	5	in	in	ADP
inlawrev-2157	1158	6	a	a	DET
inlawrev-2157	1158	7	cooperative	cooperative	ADJ
inlawrev-2157	1158	8	educational	educational	ADJ
inlawrev-2157	1158	9	research	research	NOUN
inlawrev-2157	1158	10	training	training	NOUN
inlawrev-2157	1158	11	program	program	NOUN
inlawrev-2157	1158	12	leading	lead	VERB
inlawrev-2157	1158	13	to	to	ADP
inlawrev-2157	1158	14	a	a	DET
inlawrev-2157	1158	15	doctor	doctor	NOUN
inlawrev-2157	1158	16	of	of	ADP
inlawrev-2157	1158	17	philosophy	philosophy	NOUN
inlawrev-2157	1158	18	degree	degree	NOUN
inlawrev-2157	1158	19	at	at	ADP
inlawrev-2157	1158	20	his	his	PRON
inlawrev-2157	1158	21	college	college	NOUN
inlawrev-2157	1158	22	received	receive	VERB
inlawrev-2157	1158	23	a	a	DET
inlawrev-2157	1158	24	percentage	percentage	NOUN
inlawrev-2157	1158	25	of	of	ADP
inlawrev-2157	1158	26	his	his	PRON
inlawrev-2157	1158	27	former	former	ADJ
inlawrev-2157	1158	28	salary	salary	NOUN
inlawrev-2157	1158	29	,	,	PUNCT
inlawrev-2157	1158	30	hospitalization	hospitalization	NOUN
inlawrev-2157	1158	31	,	,	PUNCT
inlawrev-2157	1158	32	and	and	CCONJ
inlawrev-2157	1158	33	insurance	insurance	NOUN
inlawrev-2157	1158	34	.	.	PUNCT
inlawrev-2157	1159	1	in	in	ADP
inlawrev-2157	1159	2	addition	addition	NOUN
inlawrev-2157	1159	3	,	,	PUNCT
inlawrev-2157	1159	4	his	his	PRON
inlawrev-2157	1159	5	thesis	thesis	NOUN
inlawrev-2157	1159	6	covered	cover	VERB
inlawrev-2157	1159	7	a	a	DET
inlawrev-2157	1159	8	problem	problem	NOUN
inlawrev-2157	1159	9	of	of	ADP
inlawrev-2157	1159	10	interest	interest	NOUN
inlawrev-2157	1159	11	to	to	ADP
inlawrev-2157	1159	12	the	the	DET
inlawrev-2157	1159	13	sponsoring	sponsor	VERB
inlawrev-2157	1159	14	college	college	NOUN
inlawrev-2157	1159	15	.	.	PUNCT
inlawrev-2157	1160	1	the	the	DET
inlawrev-2157	1160	2	grant	grant	NOUN
inlawrev-2157	1160	3	was	be	AUX
inlawrev-2157	1160	4	determined	determine	VERB
inlawrev-2157	1160	5	to	to	PART
inlawrev-2157	1160	6	be	be	AUX
inlawrev-2157	1160	7	payment	payment	NOUN
inlawrev-2157	1160	8	for	for	ADP
inlawrev-2157	1160	9	services	service	NOUN
inlawrev-2157	1160	10	subject	subject	ADJ
inlawrev-2157	1160	11	to	to	ADP
inlawrev-2157	1160	12	the	the	DET
inlawrev-2157	1160	13	direction	direction	NOUN
inlawrev-2157	1160	14	of	of	ADP
inlawrev-2157	1160	15	,	,	PUNCT
inlawrev-2157	1160	16	and	and	CCONJ
inlawrev-2157	1160	17	primarily	primarily	ADV
inlawrev-2157	1160	18	for	for	ADP
inlawrev-2157	1160	19	the	the	DET
inlawrev-2157	1160	20	benefit	benefit	NOUN
inlawrev-2157	1160	21	of	of	ADP
inlawrev-2157	1160	22	,	,	PUNCT
inlawrev-2157	1160	23	the	the	DET
inlawrev-2157	1160	24	grantor	grantor	NOUN
inlawrev-2157	1160	25	.	.	PUNCT
inlawrev-2157	1161	1	rev	rev	PROPN
inlawrev-2157	1161	2	.	.	PUNCT
inlawrev-2157	1161	3	rul	rul	NOUN
inlawrev-2157	1161	4	.	.	PUNCT
inlawrev-2157	1162	1	71	71	NUM
inlawrev-2157	1162	2	-	-	SYM
inlawrev-2157	1162	3	417	417	NUM
inlawrev-2157	1162	4	,	,	PUNCT
inlawrev-2157	1162	5	1971	1971	NUM
inlawrev-2157	1162	6	-	-	SYM
inlawrev-2157	1162	7	2	2	NUM
inlawrev-2157	1162	8	cum	cum	NOUN
inlawrev-2157	1162	9	.	.	PUNCT
inlawrev-2157	1163	1	bull	bull	NOUN
inlawrev-2157	1163	2	.	.	PUNCT
inlawrev-2157	1164	1	96	96	NUM
inlawrev-2157	1164	2	.	.	X
inlawrev-2157	1165	1	200bingler	200bingler	PROPN
inlawrev-2157	1165	2	v.	v.	ADP
inlawrev-2157	1165	3	johnson	johnson	PROPN
inlawrev-2157	1165	4	,	,	PUNCT
inlawrev-2157	1165	5	394	394	NUM
inlawrev-2157	1165	6	u.s	u.s	PROPN
inlawrev-2157	1165	7	.	.	PROPN
inlawrev-2157	1165	8	741	741	NUM
inlawrev-2157	1165	9	,	,	PUNCT
inlawrev-2157	1165	10	751	751	NUM
inlawrev-2157	1165	11	(	(	PUNCT
inlawrev-2157	1165	12	1969	1969	NUM
inlawrev-2157	1165	13	)	)	PUNCT
inlawrev-2157	1165	14	.	.	PUNCT
inlawrev-2157	1166	1	201	201	NUM
inlawrev-2157	1166	2	fellowship	fellowship	NOUN
inlawrev-2157	1166	3	report	report	NOUN
inlawrev-2157	1166	4	,	,	PUNCT
inlawrev-2157	1166	5	supra	supra	PROPN
inlawrev-2157	1166	6	note	note	PROPN
inlawrev-2157	1166	7	169	169	NUM
inlawrev-2157	1166	8	,	,	PUNCT
inlawrev-2157	1166	9	at	at	ADP
inlawrev-2157	1166	10	25	25	NUM
inlawrev-2157	1166	11	.	.	PUNCT
inlawrev-2157	1167	1	202robert	202robert	PROPN
inlawrev-2157	1167	2	h.	h.	PROPN
inlawrev-2157	1167	3	kyle	kyle	PROPN
inlawrev-2157	1167	4	,	,	PUNCT
inlawrev-2157	1167	5	31	31	NUM
inlawrev-2157	1167	6	cch	cch	NOUN
inlawrev-2157	1167	7	tax	tax	NOUN
inlawrev-2157	1167	8	ct	ct	PROPN
inlawrev-2157	1167	9	.	.	PUNCT
inlawrev-2157	1167	10	mem	mem	PROPN
inlawrev-2157	1167	11	.	.	PROPN
inlawrev-2157	1167	12	327	327	NUM
inlawrev-2157	1167	13	,	,	PUNCT
inlawrev-2157	1167	14	331	331	NUM
inlawrev-2157	1167	15	(	(	PUNCT
inlawrev-2157	1167	16	1972	1972	NUM
inlawrev-2157	1167	17	)	)	PUNCT
inlawrev-2157	1167	18	.	.	PUNCT
inlawrev-2157	1168	1	703see	703see	NUM
inlawrev-2157	1168	2	,	,	PUNCT
inlawrev-2157	1168	3	e.g.	e.g.	ADV
inlawrev-2157	1168	4	,	,	PUNCT
inlawrev-2157	1168	5	ehrhart	ehrhart	PROPN
inlawrev-2157	1168	6	v.	v.	PROPN
inlawrev-2157	1168	7	commissioner	commissioner	PROPN
inlawrev-2157	1168	8	,	,	PUNCT
inlawrev-2157	1168	9	470	470	NUM
inlawrev-2157	1168	10	f.2d	f.2d	SYM
inlawrev-2157	1168	11	940	940	NUM
inlawrev-2157	1168	12	(	(	PUNCT
inlawrev-2157	1168	13	1st	1st	ADJ
inlawrev-2157	1168	14	cir	cir	NOUN
inlawrev-2157	1168	15	.	.	PROPN
inlawrev-2157	1168	16	1973	1973	NUM
inlawrev-2157	1168	17	)	)	PUNCT
inlawrev-2157	1168	18	,	,	PUNCT
inlawrev-2157	1168	19	aff'g	aff'g	VERB
inlawrev-2157	1168	20	57	57	NUM
inlawrev-2157	1168	21	t.c	t.c	PROPN
inlawrev-2157	1168	22	.	.	PROPN
inlawrev-2157	1168	23	872	872	NUM
inlawrev-2157	1168	24	(	(	PUNCT
inlawrev-2157	1168	25	1972	1972	NUM
inlawrev-2157	1168	26	)	)	PUNCT
inlawrev-2157	1168	27	;	;	PUNCT
inlawrev-2157	1168	28	stewart	stewart	PROPN
inlawrev-2157	1168	29	v.	v.	PROPN
inlawrev-2157	1168	30	united	united	PROPN
inlawrev-2157	1168	31	states	states	PROPN
inlawrev-2157	1168	32	,	,	PUNCT
inlawrev-2157	1168	33	363	363	NUM
inlawrev-2157	1168	34	f.2d	f.2d	SYM
inlawrev-2157	1168	35	355	355	NUM
inlawrev-2157	1168	36	(	(	PUNCT
inlawrev-2157	1168	37	6th	6th	ADJ
inlawrev-2157	1168	38	cir	cir	NOUN
inlawrev-2157	1168	39	.	.	PROPN
inlawrev-2157	1168	40	1966	1966	NUM
inlawrev-2157	1168	41	)	)	PUNCT
inlawrev-2157	1168	42	;	;	PUNCT
inlawrev-2157	1168	43	ussery	ussery	PROPN
inlawrev-2157	1168	44	v.	v.	PROPN
inlawrev-2157	1168	45	united	united	PROPN
inlawrev-2157	1168	46	states	states	PROPN
inlawrev-2157	1168	47	,	,	PUNCT
inlawrev-2157	1168	48	296	296	NUM
inlawrev-2157	1168	49	f.2d	f.2d	ADP
inlawrev-2157	1168	50	582	582	NUM
inlawrev-2157	1168	51	(	(	PUNCT
inlawrev-2157	1168	52	5th	5th	ADJ
inlawrev-2157	1168	53	cir	cir	NOUN
inlawrev-2157	1168	54	.	.	PUNCT
inlawrev-2157	1168	55	1961	1961	NUM
inlawrev-2157	1168	56	)	)	PUNCT
inlawrev-2157	1168	57	;	;	PUNCT
inlawrev-2157	1168	58	michael	michael	PROPN
inlawrev-2157	1168	59	a.	a.	PROPN
inlawrev-2157	1168	60	smith	smith	PROPN
inlawrev-2157	1168	61	,	,	PUNCT
inlawrev-2157	1168	62	60	60	NUM
inlawrev-2157	1168	63	t.c	t.c	PROPN
inlawrev-2157	1168	64	.	.	PROPN
inlawrev-2157	1168	65	279	279	NUM
inlawrev-2157	1168	66	(	(	PUNCT
inlawrev-2157	1168	67	1973	1973	NUM
inlawrev-2157	1168	68	)	)	PUNCT
inlawrev-2157	1168	69	;	;	PUNCT
inlawrev-2157	1168	70	james	james	PROPN
inlawrev-2157	1168	71	g.	g.	PROPN
inlawrev-2157	1168	72	harper	harper	PROPN
inlawrev-2157	1168	73	,	,	PUNCT
inlawrev-2157	1168	74	31	31	NUM
inlawrev-2157	1168	75	cch	cch	NOUN
inlawrev-2157	1168	76	tax	tax	NOUN
inlawrev-2157	1168	77	ct	ct	PROPN
inlawrev-2157	1168	78	.	.	PUNCT
inlawrev-2157	1168	79	mem	mem	PROPN
inlawrev-2157	1168	80	.	.	PUNCT
inlawrev-2157	1169	1	424	424	NUM
inlawrev-2157	1169	2	(	(	PUNCT
inlawrev-2157	1169	3	1972	1972	NUM
inlawrev-2157	1169	4	)	)	PUNCT
inlawrev-2157	1169	5	;	;	PUNCT
inlawrev-2157	1169	6	jerry	jerry	PROPN
inlawrev-2157	1169	7	s.	s.	PROPN
inlawrev-2157	1169	8	turem	turem	VERB
inlawrev-2157	1169	9	,	,	PUNCT
inlawrev-2157	1169	10	54	54	NUM
inlawrev-2157	1169	11	t.c	t.c	PROPN
inlawrev-2157	1169	12	.	.	PROPN
inlawrev-2157	1169	13	1494	1494	NUM
inlawrev-2157	1169	14	(	(	PUNCT
inlawrev-2157	1169	15	1970	1970	NUM
inlawrev-2157	1169	16	)	)	PUNCT
inlawrev-2157	1169	17	;	;	PUNCT
inlawrev-2157	1170	1	marjorie	marjorie	PROPN
inlawrev-2157	1170	2	e.	e.	PROPN
inlawrev-2157	1170	3	haley	haley	PROPN
inlawrev-2157	1170	4	,	,	PUNCT
inlawrev-2157	1170	5	54	54	NUM
inlawrev-2157	1170	6	t.c	t.c	PROPN
inlawrev-2157	1170	7	.	.	PROPN
inlawrev-2157	1170	8	642	642	NUM
inlawrev-2157	1170	9	(	(	PUNCT
inlawrev-2157	1170	10	1970	1970	NUM
inlawrev-2157	1170	11	)	)	PUNCT
inlawrev-2157	1170	12	.	.	PUNCT
inlawrev-2157	1171	1	20427	20427	NUM
inlawrev-2157	1171	2	cch	cch	NOUN
inlawrev-2157	1171	3	tax	tax	NOUN
inlawrev-2157	1171	4	ct	ct	PROPN
inlawrev-2157	1171	5	.	.	PUNCT
inlawrev-2157	1171	6	mem	mem	PROPN
inlawrev-2157	1171	7	.	.	PUNCT
inlawrev-2157	1171	8	1088	1088	NUM
inlawrev-2157	1171	9	(	(	PUNCT
inlawrev-2157	1171	10	1968	1968	NUM
inlawrev-2157	1171	11	)	)	PUNCT
inlawrev-2157	1171	12	.	.	PUNCT
inlawrev-2157	1172	1	794	794	NUM
inlawrev-2157	1172	2	indiana	indiana	PROPN
inlawrev-2157	1172	3	law	law	PROPN
inlawrev-2157	1172	4	review	review	NOUN
inlawrev-2157	1172	5	[	[	X
inlawrev-2157	1172	6	vol	vol	NOUN
inlawrev-2157	1172	7	.	.	PUNCT
inlawrev-2157	1172	8	8:749	8:749	NUM
inlawrev-2157	1172	9	to	to	ADP
inlawrev-2157	1172	10	receiving	receive	VERB
inlawrev-2157	1172	11	the	the	DET
inlawrev-2157	1172	12	grant	grant	NOUN
inlawrev-2157	1172	13	and	and	CCONJ
inlawrev-2157	1172	14	never	never	ADV
inlawrev-2157	1172	15	performed	perform	VERB
inlawrev-2157	1172	16	services	service	NOUN
inlawrev-2157	1172	17	for	for	ADP
inlawrev-2157	1172	18	the	the	DET
inlawrev-2157	1172	19	company	company	NOUN
inlawrev-2157	1172	20	.	.	PUNCT
inlawrev-2157	1173	1	he	he	PRON
inlawrev-2157	1173	2	was	be	AUX
inlawrev-2157	1173	3	classified	classify	VERB
inlawrev-2157	1173	4	as	as	ADP
inlawrev-2157	1173	5	an	an	DET
inlawrev-2157	1173	6	employee	employee	NOUN
inlawrev-2157	1173	7	,	,	PUNCT
inlawrev-2157	1173	8	however	however	ADV
inlawrev-2157	1173	9	,	,	PUNCT
inlawrev-2157	1173	10	because	because	SCONJ
inlawrev-2157	1173	11	this	this	PRON
inlawrev-2157	1173	12	was	be	AUX
inlawrev-2157	1173	13	necessary	necessary	ADJ
inlawrev-2157	1173	14	to	to	ADP
inlawrev-2157	1173	15	his	his	PRON
inlawrev-2157	1173	16	eligibility	eligibility	NOUN
inlawrev-2157	1173	17	for	for	ADP
inlawrev-2157	1173	18	educational	educational	ADJ
inlawrev-2157	1173	19	assistance	assistance	NOUN
inlawrev-2157	1173	20	.	.	PUNCT
inlawrev-2157	1174	1	the	the	DET
inlawrev-2157	1174	2	grant	grant	NOUN
inlawrev-2157	1174	3	paid	pay	VERB
inlawrev-2157	1174	4	tuition	tuition	NOUN
inlawrev-2157	1174	5	,	,	PUNCT
inlawrev-2157	1174	6	book	book	NOUN
inlawrev-2157	1174	7	expenses	expense	NOUN
inlawrev-2157	1174	8	,	,	PUNCT
inlawrev-2157	1174	9	and	and	CCONJ
inlawrev-2157	1174	10	a	a	DET
inlawrev-2157	1174	11	living	live	VERB
inlawrev-2157	1174	12	stipend	stipend	NOUN
inlawrev-2157	1174	13	based	base	VERB
inlawrev-2157	1174	14	on	on	ADP
inlawrev-2157	1174	15	need	need	NOUN
inlawrev-2157	1174	16	and	and	CCONJ
inlawrev-2157	1174	17	academic	academic	ADJ
inlawrev-2157	1174	18	ability	ability	NOUN
inlawrev-2157	1174	19	.	.	PUNCT
inlawrev-2157	1175	1	no	no	DET
inlawrev-2157	1175	2	control	control	NOUN
inlawrev-2157	1175	3	or	or	CCONJ
inlawrev-2157	1175	4	supervision	supervision	NOUN
inlawrev-2157	1175	5	was	be	AUX
inlawrev-2157	1175	6	exercised	exercise	VERB
inlawrev-2157	1175	7	by	by	ADP
inlawrev-2157	1175	8	the	the	DET
inlawrev-2157	1175	9	grantor	grantor	NOUN
inlawrev-2157	1175	10	beyond	beyond	ADP
inlawrev-2157	1175	11	requiring	require	VERB
inlawrev-2157	1175	12	the	the	DET
inlawrev-2157	1175	13	submission	submission	NOUN
inlawrev-2157	1175	14	of	of	ADP
inlawrev-2157	1175	15	progress	progress	NOUN
inlawrev-2157	1175	16	reports	report	NOUN
inlawrev-2157	1175	17	.	.	PUNCT
inlawrev-2157	1176	1	even	even	ADV
inlawrev-2157	1176	2	these	these	DET
inlawrev-2157	1176	3	reports	report	NOUN
inlawrev-2157	1176	4	concerned	concern	VERB
inlawrev-2157	1176	5	academic	academic	ADJ
inlawrev-2157	1176	6	activities	activity	NOUN
inlawrev-2157	1176	7	only	only	ADV
inlawrev-2157	1176	8	and	and	CCONJ
inlawrev-2157	1176	9	not	not	PART
inlawrev-2157	1176	10	the	the	DET
inlawrev-2157	1176	11	substance	substance	NOUN
inlawrev-2157	1176	12	of	of	ADP
inlawrev-2157	1176	13	the	the	DET
inlawrev-2157	1176	14	recipient	recipient	NOUN
inlawrev-2157	1176	15	's	's	PART
inlawrev-2157	1176	16	research	research	NOUN
inlawrev-2157	1176	17	project	project	NOUN
inlawrev-2157	1176	18	.	.	PUNCT
inlawrev-2157	1177	1	furthermore	furthermore	ADV
inlawrev-2157	1177	2	,	,	PUNCT
inlawrev-2157	1177	3	no	no	DET
inlawrev-2157	1177	4	obligation	obligation	NOUN
inlawrev-2157	1177	5	of	of	ADP
inlawrev-2157	1177	6	employment	employment	NOUN
inlawrev-2157	1177	7	following	follow	VERB
inlawrev-2157	1177	8	graduation	graduation	NOUN
inlawrev-2157	1177	9	existed	exist	VERB
inlawrev-2157	1177	10	,	,	PUNCT
inlawrev-2157	1177	11	and	and	CCONJ
inlawrev-2157	1177	12	,	,	PUNCT
inlawrev-2157	1177	13	in	in	ADP
inlawrev-2157	1177	14	fact	fact	NOUN
inlawrev-2157	1177	15	,	,	PUNCT
inlawrev-2157	1177	16	the	the	DET
inlawrev-2157	1177	17	recipient	recipient	NOUN
inlawrev-2157	1177	18	was	be	AUX
inlawrev-2157	1177	19	not	not	PART
inlawrev-2157	1177	20	so	so	ADV
inlawrev-2157	1177	21	employed	employ	VERB
inlawrev-2157	1177	22	.	.	PUNCT
inlawrev-2157	1178	1	the	the	DET
inlawrev-2157	1178	2	recipient	recipient	NOUN
inlawrev-2157	1178	3	was	be	AUX
inlawrev-2157	1178	4	committed	commit	VERB
inlawrev-2157	1178	5	to	to	PART
inlawrev-2157	1178	6	work	work	VERB
inlawrev-2157	1178	7	part	part	ADJ
inlawrev-2157	1178	8	-	-	PUNCT
inlawrev-2157	1178	9	time	time	NOUN
inlawrev-2157	1178	10	for	for	ADP
inlawrev-2157	1178	11	the	the	DET
inlawrev-2157	1178	12	grantor	grantor	NOUN
inlawrev-2157	1178	13	during	during	ADP
inlawrev-2157	1178	14	the	the	DET
inlawrev-2157	1178	15	summers	summer	NOUN
inlawrev-2157	1178	16	between	between	ADP
inlawrev-2157	1178	17	school	school	NOUN
inlawrev-2157	1178	18	terms	term	NOUN
inlawrev-2157	1178	19	.	.	PUNCT
inlawrev-2157	1179	1	for	for	ADP
inlawrev-2157	1179	2	this	this	PRON
inlawrev-2157	1179	3	he	he	PRON
inlawrev-2157	1179	4	was	be	AUX
inlawrev-2157	1179	5	paid	pay	VERB
inlawrev-2157	1179	6	a	a	DET
inlawrev-2157	1179	7	salary	salary	NOUN
inlawrev-2157	1179	8	,	,	PUNCT
inlawrev-2157	1179	9	commensurate	commensurate	ADJ
inlawrev-2157	1179	10	with	with	ADP
inlawrev-2157	1179	11	the	the	DET
inlawrev-2157	1179	12	position	position	NOUN
inlawrev-2157	1179	13	held	hold	VERB
inlawrev-2157	1179	14	,	,	PUNCT
inlawrev-2157	1179	15	in	in	ADP
inlawrev-2157	1179	16	addition	addition	NOUN
inlawrev-2157	1179	17	to	to	ADP
inlawrev-2157	1179	18	and	and	CCONJ
inlawrev-2157	1179	19	completely	completely	ADV
inlawrev-2157	1179	20	separate	separate	ADJ
inlawrev-2157	1179	21	from	from	ADP
inlawrev-2157	1179	22	his	his	PRON
inlawrev-2157	1179	23	scholarship	scholarship	NOUN
inlawrev-2157	1179	24	.	.	PUNCT
inlawrev-2157	1180	1	under	under	ADP
inlawrev-2157	1180	2	these	these	DET
inlawrev-2157	1180	3	circumstances	circumstance	NOUN
inlawrev-2157	1180	4	,	,	PUNCT
inlawrev-2157	1180	5	it	it	PRON
inlawrev-2157	1180	6	was	be	AUX
inlawrev-2157	1180	7	determined	determine	VERB
inlawrev-2157	1180	8	that	that	SCONJ
inlawrev-2157	1180	9	the	the	DET
inlawrev-2157	1180	10	grant	grant	NOUN
inlawrev-2157	1180	11	was	be	AUX
inlawrev-2157	1180	12	not	not	PART
inlawrev-2157	1180	13	compensation	compensation	NOUN
inlawrev-2157	1180	14	for	for	ADP
inlawrev-2157	1180	15	past	past	NOUN
inlawrev-2157	1180	16	,	,	PUNCT
inlawrev-2157	1180	17	present	present	ADJ
inlawrev-2157	1180	18	,	,	PUNCT
inlawrev-2157	1180	19	or	or	CCONJ
inlawrev-2157	1180	20	future	future	ADJ
inlawrev-2157	1180	21	services	service	NOUN
inlawrev-2157	1180	22	since	since	SCONJ
inlawrev-2157	1180	23	the	the	DET
inlawrev-2157	1180	24	recipient	recipient	NOUN
inlawrev-2157	1180	25	was	be	AUX
inlawrev-2157	1180	26	paid	pay	VERB
inlawrev-2157	1180	27	adequately	adequately	ADV
inlawrev-2157	1180	28	for	for	ADP
inlawrev-2157	1180	29	the	the	DET
inlawrev-2157	1180	30	part	part	ADJ
inlawrev-2157	1180	31	-	-	PUNCT
inlawrev-2157	1180	32	time	time	NOUN
inlawrev-2157	1180	33	employment	employment	NOUN
inlawrev-2157	1180	34	and	and	CCONJ
inlawrev-2157	1180	35	the	the	DET
inlawrev-2157	1180	36	only	only	ADJ
inlawrev-2157	1180	37	benefit	benefit	NOUN
inlawrev-2157	1180	38	to	to	ADP
inlawrev-2157	1180	39	the	the	DET
inlawrev-2157	1180	40	grantor	grantor	NOUN
inlawrev-2157	1180	41	was	be	AUX
inlawrev-2157	1180	42	the	the	DET
inlawrev-2157	1180	43	incidental	incidental	ADJ
inlawrev-2157	1180	44	possibility	possibility	NOUN
inlawrev-2157	1180	45	of	of	ADP
inlawrev-2157	1180	46	recruiting	recruit	VERB
inlawrev-2157	1180	47	the	the	DET
inlawrev-2157	1180	48	recipient	recipient	NOUN
inlawrev-2157	1180	49	for	for	ADP
inlawrev-2157	1180	50	employment	employment	NOUN
inlawrev-2157	1180	51	after	after	ADP
inlawrev-2157	1180	52	graduation	graduation	NOUN
inlawrev-2157	1180	53	.	.	PUNCT
inlawrev-2157	1181	1	for	for	ADP
inlawrev-2157	1181	2	these	these	DET
inlawrev-2157	1181	3	reasons	reason	NOUN
inlawrev-2157	1181	4	,	,	PUNCT
inlawrev-2157	1181	5	the	the	DET
inlawrev-2157	1181	6	primary	primary	ADJ
inlawrev-2157	1181	7	purpose	purpose	NOUN
inlawrev-2157	1181	8	of	of	ADP
inlawrev-2157	1181	9	the	the	DET
inlawrev-2157	1181	10	grant	grant	NOUN
inlawrev-2157	1181	11	was	be	AUX
inlawrev-2157	1181	12	construed	construe	VERB
inlawrev-2157	1181	13	as	as	ADP
inlawrev-2157	1181	14	assistance	assistance	NOUN
inlawrev-2157	1181	15	to	to	ADP
inlawrev-2157	1181	16	an	an	DET
inlawrev-2157	1181	17	outstanding	outstanding	ADJ
inlawrev-2157	1181	18	student	student	NOUN
inlawrev-2157	1181	19	's	's	PART
inlawrev-2157	1181	20	education	education	NOUN
inlawrev-2157	1181	21	.	.	PUNCT
inlawrev-2157	1182	1	205	205	NUM
inlawrev-2157	1183	1	in	in	ADP
inlawrev-2157	1183	2	addition	addition	NOUN
inlawrev-2157	1183	3	to	to	ADP
inlawrev-2157	1183	4	providing	provide	VERB
inlawrev-2157	1183	5	scholarship	scholarship	NOUN
inlawrev-2157	1183	6	grants	grant	NOUN
inlawrev-2157	1183	7	,	,	PUNCT
inlawrev-2157	1183	8	many	many	ADJ
inlawrev-2157	1183	9	companies	company	NOUN
inlawrev-2157	1183	10	also	also	ADV
inlawrev-2157	1183	11	have	have	VERB
inlawrev-2157	1183	12	programs	program	NOUN
inlawrev-2157	1183	13	which	which	PRON
inlawrev-2157	1183	14	reimburse	reimburse	VERB
inlawrev-2157	1183	15	tuition	tuition	NOUN
inlawrev-2157	1183	16	expenses	expense	NOUN
inlawrev-2157	1183	17	of	of	ADP
inlawrev-2157	1183	18	employees	employee	NOUN
inlawrev-2157	1183	19	who	who	PRON
inlawrev-2157	1183	20	are	be	AUX
inlawrev-2157	1183	21	part	part	ADJ
inlawrev-2157	1183	22	-	-	PUNCT
inlawrev-2157	1183	23	time	time	NOUN
inlawrev-2157	1183	24	students	student	NOUN
inlawrev-2157	1183	25	.	.	PUNCT
inlawrev-2157	1184	1	these	these	DET
inlawrev-2157	1184	2	plans	plan	NOUN
inlawrev-2157	1184	3	have	have	VERB
inlawrev-2157	1184	4	similar	similar	ADJ
inlawrev-2157	1184	5	objectives	objective	NOUN
inlawrev-2157	1184	6	to	to	ADP
inlawrev-2157	1184	7	those	those	PRON
inlawrev-2157	1184	8	of	of	ADP
inlawrev-2157	1184	9	employee	employee	NOUN
inlawrev-2157	1184	10	scholarship	scholarship	NOUN
inlawrev-2157	1184	11	plans	plan	NOUN
inlawrev-2157	1184	12	:	:	PUNCT
inlawrev-2157	1184	13	to	to	PART
inlawrev-2157	1184	14	make	make	VERB
inlawrev-2157	1184	15	employees	employee	NOUN
inlawrev-2157	1184	16	more	more	ADV
inlawrev-2157	1184	17	productive	productive	ADJ
inlawrev-2157	1184	18	and	and	CCONJ
inlawrev-2157	1184	19	more	more	ADV
inlawrev-2157	1184	20	able	able	ADJ
inlawrev-2157	1184	21	to	to	PART
inlawrev-2157	1184	22	advance	advance	VERB
inlawrev-2157	1184	23	within	within	ADP
inlawrev-2157	1184	24	the	the	DET
inlawrev-2157	1184	25	company.206	company.206	PROPN
inlawrev-2157	1184	26	the	the	DET
inlawrev-2157	1184	27	field	field	NOUN
inlawrev-2157	1184	28	of	of	ADP
inlawrev-2157	1184	29	study	study	NOUN
inlawrev-2157	1184	30	generally	generally	ADV
inlawrev-2157	1184	31	is	be	AUX
inlawrev-2157	1184	32	restricted	restrict	VERB
inlawrev-2157	1184	33	to	to	ADP
inlawrev-2157	1184	34	those	those	DET
inlawrev-2157	1184	35	areas	area	NOUN
inlawrev-2157	1184	36	related	relate	VERB
inlawrev-2157	1184	37	to	to	ADP
inlawrev-2157	1184	38	an	an	DET
inlawrev-2157	1184	39	employee	employee	NOUN
inlawrev-2157	1184	40	's	's	PART
inlawrev-2157	1184	41	present	present	NOUN
inlawrev-2157	1184	42	or	or	CCONJ
inlawrev-2157	1184	43	projected	project	VERB
inlawrev-2157	1184	44	future	future	ADJ
inlawrev-2157	1184	45	work	work	NOUN
inlawrev-2157	1184	46	assignment.207	assignment.207	NOUN
inlawrev-2157	1184	47	while	while	SCONJ
inlawrev-2157	1184	48	recipients	recipient	NOUN
inlawrev-2157	1184	49	of	of	ADP
inlawrev-2157	1184	50	tuition	tuition	NOUN
inlawrev-2157	1184	51	-	-	PUNCT
inlawrev-2157	1184	52	aid	aid	NOUN
inlawrev-2157	1184	53	are	be	AUX
inlawrev-2157	1184	54	encouraged	encourage	VERB
inlawrev-2157	1184	55	to	to	PART
inlawrev-2157	1184	56	continue	continue	VERB
inlawrev-2157	1184	57	working	work	VERB
inlawrev-2157	1184	58	for	for	ADP
inlawrev-2157	1184	59	the	the	DET
inlawrev-2157	1184	60	grantor	grantor	NOUN
inlawrev-2157	1184	61	,	,	PUNCT
inlawrev-2157	1184	62	nearly	nearly	ADV
inlawrev-2157	1184	63	all	all	PRON
inlawrev-2157	1184	64	such	such	ADJ
inlawrev-2157	1184	65	grants	grant	NOUN
inlawrev-2157	1184	66	have	have	VERB
inlawrev-2157	1184	67	no	no	DET
inlawrev-2157	1184	68	requirement	requirement	NOUN
inlawrev-2157	1184	69	of	of	ADP
inlawrev-2157	1184	70	future	future	ADJ
inlawrev-2157	1184	71	employment.208	employment.208	VERB
inlawrev-2157	1184	72	companies	company	NOUN
inlawrev-2157	1184	73	granting	grant	VERB
inlawrev-2157	1184	74	tuition	tuition	NOUN
inlawrev-2157	1184	75	reimbursement	reimbursement	NOUN
inlawrev-2157	1184	76	generally	generally	ADV
inlawrev-2157	1184	77	consider	consider	VERB
inlawrev-2157	1184	78	such	such	DET
inlawrev-2157	1184	79	a	a	DET
inlawrev-2157	1184	80	plan	plan	NOUN
inlawrev-2157	1184	81	to	to	PART
inlawrev-2157	1184	82	be	be	AUX
inlawrev-2157	1184	83	an	an	DET
inlawrev-2157	1184	84	employee	employee	NOUN
inlawrev-2157	1184	85	fringe	fringe	NOUN
inlawrev-2157	1184	86	benefit	benefit	NOUN
inlawrev-2157	1184	87	.	.	PUNCT
inlawrev-2157	1185	1	209	209	NUM
inlawrev-2157	1185	2	205id	205id	NOUN
inlawrev-2157	1185	3	.	.	PUNCT
inlawrev-2157	1186	1	at	at	ADP
inlawrev-2157	1186	2	1093	1093	NUM
inlawrev-2157	1186	3	.	.	PUNCT
inlawrev-2157	1187	1	206	206	NUM
inlawrev-2157	1187	2	-	-	PUNCT
inlawrev-2157	1187	3	phe	phe	NOUN
inlawrev-2157	1187	4	stated	state	VERB
inlawrev-2157	1187	5	objectives	objective	NOUN
inlawrev-2157	1187	6	in	in	ADP
inlawrev-2157	1187	7	order	order	NOUN
inlawrev-2157	1187	8	of	of	ADP
inlawrev-2157	1187	9	frequency	frequency	NOUN
inlawrev-2157	1187	10	of	of	ADP
inlawrev-2157	1187	11	occurrence	occurrence	NOUN
inlawrev-2157	1187	12	are	be	AUX
inlawrev-2157	1187	13	:	:	PUNCT
inlawrev-2157	1187	14	to	to	PART
inlawrev-2157	1187	15	enable	enable	VERB
inlawrev-2157	1187	16	employees	employee	NOUN
inlawrev-2157	1187	17	to	to	PART
inlawrev-2157	1187	18	get	get	VERB
inlawrev-2157	1187	19	ahead	ahead	ADV
inlawrev-2157	1187	20	in	in	ADP
inlawrev-2157	1187	21	the	the	DET
inlawrev-2157	1187	22	corporation	corporation	NOUN
inlawrev-2157	1187	23	,	,	PUNCT
inlawrev-2157	1187	24	to	to	PART
inlawrev-2157	1187	25	make	make	VERB
inlawrev-2157	1187	26	employees	employee	NOUN
inlawrev-2157	1187	27	more	more	ADV
inlawrev-2157	1187	28	productive	productive	ADJ
inlawrev-2157	1187	29	,	,	PUNCT
inlawrev-2157	1187	30	to	to	PART
inlawrev-2157	1187	31	enrich	enrich	VERB
inlawrev-2157	1187	32	the	the	DET
inlawrev-2157	1187	33	employees	employee	NOUN
inlawrev-2157	1187	34	'	'	PART
inlawrev-2157	1187	35	lives	life	NOUN
inlawrev-2157	1187	36	,	,	PUNCT
inlawrev-2157	1187	37	to	to	PART
inlawrev-2157	1187	38	create	create	VERB
inlawrev-2157	1187	39	a	a	DET
inlawrev-2157	1187	40	reserve	reserve	NOUN
inlawrev-2157	1187	41	of	of	ADP
inlawrev-2157	1187	42	promotable	promotable	ADJ
inlawrev-2157	1187	43	employees	employee	NOUN
inlawrev-2157	1187	44	,	,	PUNCT
inlawrev-2157	1187	45	to	to	PART
inlawrev-2157	1187	46	attract	attract	VERB
inlawrev-2157	1187	47	new	new	ADJ
inlawrev-2157	1187	48	employees	employee	NOUN
inlawrev-2157	1187	49	,	,	PUNCT
inlawrev-2157	1187	50	and	and	CCONJ
inlawrev-2157	1187	51	to	to	PART
inlawrev-2157	1187	52	update	update	VERB
inlawrev-2157	1187	53	the	the	DET
inlawrev-2157	1187	54	employees	employee	NOUN
inlawrev-2157	1187	55	'	'	PART
inlawrev-2157	1187	56	knowledge	knowledge	NOUN
inlawrev-2157	1187	57	.	.	PUNCT
inlawrev-2157	1188	1	tuitionaid	tuitionaid	VERB
inlawrev-2157	1188	2	report	report	NOUN
inlawrev-2157	1188	3	,	,	PUNCT
inlawrev-2157	1188	4	supra	supra	PROPN
inlawrev-2157	1188	5	note	note	PROPN
inlawrev-2157	1188	6	170	170	NUM
inlawrev-2157	1188	7	,	,	PUNCT
inlawrev-2157	1188	8	at	at	ADP
inlawrev-2157	1188	9	12	12	NUM
inlawrev-2157	1188	10	.	.	PUNCT
inlawrev-2157	1189	1	207id	207id	PROPN
inlawrev-2157	1189	2	.	.	PUNCT
inlawrev-2157	1190	1	at	at	ADP
inlawrev-2157	1190	2	39	39	NUM
inlawrev-2157	1190	3	.	.	PUNCT
inlawrev-2157	1190	4	208id	208id	PROPN
inlawrev-2157	1190	5	.	.	PUNCT
inlawrev-2157	1191	1	at	at	ADP
inlawrev-2157	1191	2	24	24	NUM
inlawrev-2157	1191	3	.	.	PUNCT
inlawrev-2157	1192	1	out	out	ADP
inlawrev-2157	1192	2	of	of	ADP
inlawrev-2157	1192	3	200	200	NUM
inlawrev-2157	1192	4	plans	plan	NOUN
inlawrev-2157	1192	5	studied	study	VERB
inlawrev-2157	1192	6	,	,	PUNCT
inlawrev-2157	1192	7	only	only	ADV
inlawrev-2157	1192	8	8	8	NUM
inlawrev-2157	1192	9	require	require	VERB
inlawrev-2157	1192	10	employees	employee	NOUN
inlawrev-2157	1192	11	to	to	PART
inlawrev-2157	1192	12	continue	continue	VERB
inlawrev-2157	1192	13	their	their	PRON
inlawrev-2157	1192	14	employment	employment	NOUN
inlawrev-2157	1192	15	after	after	ADP
inlawrev-2157	1192	16	receiving	receive	VERB
inlawrev-2157	1192	17	tuition	tuition	NOUN
inlawrev-2157	1192	18	aid	aid	NOUN
inlawrev-2157	1192	19	.	.	PUNCT
inlawrev-2157	1193	1	the	the	DET
inlawrev-2157	1193	2	length	length	NOUN
inlawrev-2157	1193	3	of	of	ADP
inlawrev-2157	1193	4	service	service	NOUN
inlawrev-2157	1193	5	required	require	VERB
inlawrev-2157	1193	6	by	by	ADP
inlawrev-2157	1193	7	these	these	DET
inlawrev-2157	1193	8	few	few	ADJ
inlawrev-2157	1193	9	companies	company	NOUN
inlawrev-2157	1193	10	ranges	range	VERB
inlawrev-2157	1193	11	from	from	ADP
inlawrev-2157	1193	12	six	six	NUM
inlawrev-2157	1193	13	months	month	NOUN
inlawrev-2157	1193	14	to	to	ADP
inlawrev-2157	1193	15	five	five	NUM
inlawrev-2157	1193	16	years	year	NOUN
inlawrev-2157	1193	17	,	,	PUNCT
inlawrev-2157	1193	18	with	with	ADP
inlawrev-2157	1193	19	the	the	DET
inlawrev-2157	1193	20	longer	long	ADJ
inlawrev-2157	1193	21	period	period	NOUN
inlawrev-2157	1193	22	applying	apply	VERB
inlawrev-2157	1193	23	only	only	ADV
inlawrev-2157	1193	24	in	in	ADP
inlawrev-2157	1193	25	the	the	DET
inlawrev-2157	1193	26	case	case	NOUN
inlawrev-2157	1193	27	of	of	ADP
inlawrev-2157	1193	28	personnel	personnel	NOUN
inlawrev-2157	1193	29	who	who	PRON
inlawrev-2157	1193	30	receive	receive	VERB
inlawrev-2157	1193	31	a	a	DET
inlawrev-2157	1193	32	doctoral	doctoral	ADJ
inlawrev-2157	1193	33	degree	degree	NOUN
inlawrev-2157	1193	34	.	.	PUNCT
inlawrev-2157	1194	1	209id	209id	PROPN
inlawrev-2157	1194	2	.	.	PUNCT
inlawrev-2157	1195	1	at	at	ADP
inlawrev-2157	1195	2	12	12	NUM
inlawrev-2157	1195	3	.	.	PUNCT
inlawrev-2157	1196	1	only	only	ADV
inlawrev-2157	1196	2	35	35	NUM
inlawrev-2157	1196	3	of	of	ADP
inlawrev-2157	1196	4	the	the	DET
inlawrev-2157	1196	5	200	200	NUM
inlawrev-2157	1196	6	participating	participate	VERB
inlawrev-2157	1196	7	companies	company	NOUN
inlawrev-2157	1196	8	do	do	AUX
inlawrev-2157	1196	9	not	not	PART
inlawrev-2157	1196	10	consider	consider	VERB
inlawrev-2157	1196	11	tuition	tuition	NOUN
inlawrev-2157	1196	12	-	-	PUNCT
inlawrev-2157	1196	13	aid	aid	NOUN
inlawrev-2157	1196	14	plans	plan	NOUN
inlawrev-2157	1196	15	to	to	PART
inlawrev-2157	1196	16	be	be	AUX
inlawrev-2157	1196	17	an	an	DET
inlawrev-2157	1196	18	employee	employee	NOUN
inlawrev-2157	1196	19	fringe	fringe	NOUN
inlawrev-2157	1196	20	benefit	benefit	NOUN
inlawrev-2157	1196	21	.	.	PUNCT
inlawrev-2157	1197	1	1975	1975	NUM
inlawrev-2157	1197	2	]	]	PUNCT
inlawrev-2157	1197	3	taxation	taxation	NOUN
inlawrev-2157	1197	4	of	of	ADP
inlawrev-2157	1197	5	scholarships	scholarship	NOUN
inlawrev-2157	1197	6	795	795	NUM
inlawrev-2157	1197	7	most	most	ADJ
inlawrev-2157	1197	8	of	of	ADP
inlawrev-2157	1197	9	these	these	DET
inlawrev-2157	1197	10	companies	company	NOUN
inlawrev-2157	1197	11	do	do	AUX
inlawrev-2157	1197	12	not	not	PART
inlawrev-2157	1197	13	withhold	withhold	VERB
inlawrev-2157	1197	14	income	income	NOUN
inlawrev-2157	1197	15	tax	tax	NOUN
inlawrev-2157	1197	16	from	from	ADP
inlawrev-2157	1197	17	tuitionaid	tuitionaid	VERB
inlawrev-2157	1197	18	grants	grant	NOUN
inlawrev-2157	1197	19	.	.	PUNCT
inlawrev-2157	1198	1	210	210	NUM
inlawrev-2157	1198	2	no	no	DET
inlawrev-2157	1198	3	cases	case	NOUN
inlawrev-2157	1198	4	have	have	AUX
inlawrev-2157	1198	5	arisen	arise	VERB
inlawrev-2157	1198	6	dealing	deal	VERB
inlawrev-2157	1198	7	directly	directly	ADV
inlawrev-2157	1198	8	with	with	ADP
inlawrev-2157	1198	9	tuition	tuition	NOUN
inlawrev-2157	1198	10	grants	grant	NOUN
inlawrev-2157	1198	11	by	by	ADP
inlawrev-2157	1198	12	employers	employer	NOUN
inlawrev-2157	1198	13	.	.	PUNCT
inlawrev-2157	1199	1	this	this	PRON
inlawrev-2157	1199	2	may	may	AUX
inlawrev-2157	1199	3	result	result	VERB
inlawrev-2157	1199	4	from	from	ADP
inlawrev-2157	1199	5	the	the	DET
inlawrev-2157	1199	6	deduction	deduction	NOUN
inlawrev-2157	1199	7	of	of	ADP
inlawrev-2157	1199	8	educational	educational	ADJ
inlawrev-2157	1199	9	costs	cost	NOUN
inlawrev-2157	1199	10	as	as	ADP
inlawrev-2157	1199	11	business	business	NOUN
inlawrev-2157	1199	12	expenses	expense	NOUN
inlawrev-2157	1199	13	rather	rather	ADV
inlawrev-2157	1199	14	than	than	ADP
inlawrev-2157	1199	15	the	the	DET
inlawrev-2157	1199	16	exclusion	exclusion	NOUN
inlawrev-2157	1199	17	of	of	ADP
inlawrev-2157	1199	18	them	they	PRON
inlawrev-2157	1199	19	from	from	ADP
inlawrev-2157	1199	20	gross	gross	ADJ
inlawrev-2157	1199	21	income	income	NOUN
inlawrev-2157	1199	22	as	as	ADP
inlawrev-2157	1199	23	scholarships.211	scholarships.211	NOUN
inlawrev-2157	1199	24	there	there	ADV
inlawrev-2157	1199	25	have	have	AUX
inlawrev-2157	1199	26	been	be	AUX
inlawrev-2157	1199	27	several	several	ADJ
inlawrev-2157	1199	28	instances	instance	NOUN
inlawrev-2157	1199	29	,	,	PUNCT
inlawrev-2157	1199	30	however	however	ADV
inlawrev-2157	1199	31	,	,	PUNCT
inlawrev-2157	1199	32	when	when	SCONJ
inlawrev-2157	1199	33	the	the	DET
inlawrev-2157	1199	34	exclusion	exclusion	NOUN
inlawrev-2157	1199	35	of	of	ADP
inlawrev-2157	1199	36	a	a	DET
inlawrev-2157	1199	37	stipend	stipend	NOUN
inlawrev-2157	1199	38	or	or	CCONJ
inlawrev-2157	1199	39	living	living	NOUN
inlawrev-2157	1199	40	allowance	allowance	NOUN
inlawrev-2157	1199	41	has	have	AUX
inlawrev-2157	1199	42	been	be	AUX
inlawrev-2157	1199	43	disallowed	disallow	VERB
inlawrev-2157	1199	44	,	,	PUNCT
inlawrev-2157	1199	45	but	but	CCONJ
inlawrev-2157	1199	46	payments	payment	NOUN
inlawrev-2157	1199	47	for	for	ADP
inlawrev-2157	1199	48	tuition	tuition	NOUN
inlawrev-2157	1199	49	and	and	CCONJ
inlawrev-2157	1199	50	fees	fee	NOUN
inlawrev-2157	1199	51	have	have	AUX
inlawrev-2157	1199	52	not	not	PART
inlawrev-2157	1199	53	been	be	AUX
inlawrev-2157	1199	54	in	in	ADP
inlawrev-2157	1199	55	issue.212	issue.212	NOUN
inlawrev-2157	1199	56	thus	thus	ADV
inlawrev-2157	1199	57	,	,	PUNCT
inlawrev-2157	1199	58	the	the	DET
inlawrev-2157	1199	59	income	income	NOUN
inlawrev-2157	1199	60	tax	tax	NOUN
inlawrev-2157	1199	61	status	status	NOUN
inlawrev-2157	1199	62	of	of	ADP
inlawrev-2157	1199	63	tuitionaid	tuitionaid	VERB
inlawrev-2157	1199	64	grants	grant	NOUN
inlawrev-2157	1199	65	is	be	AUX
inlawrev-2157	1199	66	somewhat	somewhat	ADV
inlawrev-2157	1199	67	speculative	speculative	ADJ
inlawrev-2157	1199	68	.	.	PUNCT
inlawrev-2157	1200	1	while	while	SCONJ
inlawrev-2157	1200	2	it	it	PRON
inlawrev-2157	1200	3	is	be	AUX
inlawrev-2157	1200	4	apparent	apparent	ADJ
inlawrev-2157	1200	5	that	that	SCONJ
inlawrev-2157	1200	6	these	these	DET
inlawrev-2157	1200	7	payments	payment	NOUN
inlawrev-2157	1200	8	,	,	PUNCT
inlawrev-2157	1200	9	at	at	ADP
inlawrev-2157	1200	10	least	least	ADJ
inlawrev-2157	1200	11	theoretically	theoretically	ADV
inlawrev-2157	1200	12	,	,	PUNCT
inlawrev-2157	1200	13	are	be	AUX
inlawrev-2157	1200	14	taxable	taxable	ADJ
inlawrev-2157	1200	15	compensation	compensation	NOUN
inlawrev-2157	1200	16	under	under	ADP
inlawrev-2157	1200	17	the	the	DET
inlawrev-2157	1200	18	present	present	ADJ
inlawrev-2157	1200	19	interpretation	interpretation	NOUN
inlawrev-2157	1200	20	of	of	ADP
inlawrev-2157	1200	21	section	section	NOUN
inlawrev-2157	1200	22	117	117	NUM
inlawrev-2157	1200	23	,	,	PUNCT
inlawrev-2157	1200	24	213	213	NUM
inlawrev-2157	1200	25	the	the	DET
inlawrev-2157	1200	26	internal	internal	ADJ
inlawrev-2157	1200	27	revenue	revenue	NOUN
inlawrev-2157	1200	28	service	service	NOUN
inlawrev-2157	1200	29	is	be	AUX
inlawrev-2157	1200	30	not	not	PART
inlawrev-2157	1200	31	challenging	challenge	VERB
inlawrev-2157	1200	32	the	the	DET
inlawrev-2157	1200	33	excluson	excluson	NOUN
inlawrev-2157	1200	34	of	of	ADP
inlawrev-2157	1200	35	these	these	DET
inlawrev-2157	1200	36	grants	grant	NOUN
inlawrev-2157	1200	37	from	from	ADP
inlawrev-2157	1200	38	gross	gross	ADJ
inlawrev-2157	1200	39	income	income	NOUN
inlawrev-2157	1200	40	.	.	PUNCT
inlawrev-2157	1201	1	this	this	PRON
inlawrev-2157	1201	2	may	may	AUX
inlawrev-2157	1201	3	represent	represent	VERB
inlawrev-2157	1201	4	a	a	DET
inlawrev-2157	1201	5	policy	policy	NOUN
inlawrev-2157	1201	6	decision	decision	NOUN
inlawrev-2157	1201	7	that	that	PRON
inlawrev-2157	1201	8	a	a	DET
inlawrev-2157	1201	9	grant	grant	NOUN
inlawrev-2157	1201	10	,	,	PUNCT
inlawrev-2157	1201	11	limited	limit	VERB
inlawrev-2157	1201	12	by	by	ADP
inlawrev-2157	1201	13	normal	normal	ADJ
inlawrev-2157	1201	14	educational	educational	ADJ
inlawrev-2157	1201	15	expenses	expense	NOUN
inlawrev-2157	1201	16	and	and	CCONJ
inlawrev-2157	1201	17	bearing	bear	VERB
inlawrev-2157	1201	18	no	no	DET
inlawrev-2157	1201	19	relation	relation	NOUN
inlawrev-2157	1201	20	to	to	ADP
inlawrev-2157	1201	21	compensation	compensation	NOUN
inlawrev-2157	1201	22	for	for	ADP
inlawrev-2157	1201	23	services	service	NOUN
inlawrev-2157	1201	24	,	,	PUNCT
inlawrev-2157	1201	25	deserves	deserve	VERB
inlawrev-2157	1201	26	an	an	DET
inlawrev-2157	1201	27	exclusion	exclusion	NOUN
inlawrev-2157	1201	28	because	because	SCONJ
inlawrev-2157	1201	29	of	of	ADP
inlawrev-2157	1201	30	the	the	DET
inlawrev-2157	1201	31	strong	strong	ADJ
inlawrev-2157	1201	32	national	national	ADJ
inlawrev-2157	1201	33	interest	interest	NOUN
inlawrev-2157	1201	34	in	in	ADP
inlawrev-2157	1201	35	encouraging	encourage	VERB
inlawrev-2157	1201	36	continued	continued	ADJ
inlawrev-2157	1201	37	education	education	NOUN
inlawrev-2157	1201	38	.	.	PUNCT
inlawrev-2157	1202	1	in	in	ADP
inlawrev-2157	1202	2	summary	summary	NOUN
inlawrev-2157	1202	3	,	,	PUNCT
inlawrev-2157	1202	4	educational	educational	ADJ
inlawrev-2157	1202	5	grants	grant	NOUN
inlawrev-2157	1202	6	to	to	ADP
inlawrev-2157	1202	7	employees	employee	NOUN
inlawrev-2157	1202	8	from	from	ADP
inlawrev-2157	1202	9	their	their	PRON
inlawrev-2157	1202	10	employer	employer	NOUN
inlawrev-2157	1202	11	,	,	PUNCT
inlawrev-2157	1202	12	while	while	SCONJ
inlawrev-2157	1202	13	the	the	DET
inlawrev-2157	1202	14	recipient	recipient	NOUN
inlawrev-2157	1202	15	is	be	AUX
inlawrev-2157	1202	16	on	on	ADP
inlawrev-2157	1202	17	educational	educational	ADJ
inlawrev-2157	1202	18	leave	leave	NOUN
inlawrev-2157	1202	19	and	and	CCONJ
inlawrev-2157	1202	20	performing	perform	VERB
inlawrev-2157	1202	21	no	no	DET
inlawrev-2157	1202	22	services	service	NOUN
inlawrev-2157	1202	23	for	for	ADP
inlawrev-2157	1202	24	the	the	DET
inlawrev-2157	1202	25	employer	employer	NOUN
inlawrev-2157	1202	26	,	,	PUNCT
inlawrev-2157	1202	27	are	be	AUX
inlawrev-2157	1202	28	taxable	taxable	ADJ
inlawrev-2157	1202	29	compensation	compensation	NOUN
inlawrev-2157	1202	30	for	for	ADP
inlawrev-2157	1202	31	past	past	NOUN
inlawrev-2157	1202	32	,	,	PUNCT
inlawrev-2157	1202	33	present	present	ADJ
inlawrev-2157	1202	34	,	,	PUNCT
inlawrev-2157	1202	35	or	or	CCONJ
inlawrev-2157	1202	36	future	future	ADJ
inlawrev-2157	1202	37	services	service	NOUN
inlawrev-2157	1202	38	.	.	PUNCT
inlawrev-2157	1203	1	an	an	DET
inlawrev-2157	1203	2	educational	educational	ADJ
inlawrev-2157	1203	3	grant	grant	NOUN
inlawrev-2157	1203	4	to	to	ADP
inlawrev-2157	1203	5	an	an	DET
inlawrev-2157	1203	6	employee	employee	NOUN
inlawrev-2157	1203	7	from	from	ADP
inlawrev-2157	1203	8	an	an	DET
inlawrev-2157	1203	9	employer	employer	NOUN
inlawrev-2157	1203	10	is	be	AUX
inlawrev-2157	1203	11	a	a	DET
inlawrev-2157	1203	12	scholarship	scholarship	NOUN
inlawrev-2157	1203	13	only	only	ADV
inlawrev-2157	1203	14	in	in	ADP
inlawrev-2157	1203	15	the	the	DET
inlawrev-2157	1203	16	rare	rare	ADJ
inlawrev-2157	1203	17	case	case	NOUN
inlawrev-2157	1203	18	of	of	ADP
inlawrev-2157	1203	19	a	a	DET
inlawrev-2157	1203	20	nominal	nominal	ADJ
inlawrev-2157	1203	21	employee	employee	NOUN
inlawrev-2157	1203	22	who	who	PRON
inlawrev-2157	1203	23	performs	perform	VERB
inlawrev-2157	1203	24	no	no	DET
inlawrev-2157	1203	25	employment	employment	NOUN
inlawrev-2157	1203	26	services	service	NOUN
inlawrev-2157	1203	27	at	at	ADP
inlawrev-2157	1203	28	any	any	DET
inlawrev-2157	1203	29	time	time	NOUN
inlawrev-2157	1203	30	.	.	PUNCT
inlawrev-2157	1204	1	similarly	similarly	ADV
inlawrev-2157	1204	2	,	,	PUNCT
inlawrev-2157	1204	3	reimbursement	reimbursement	NOUN
inlawrev-2157	1204	4	of	of	ADP
inlawrev-2157	1204	5	an	an	DET
inlawrev-2157	1204	6	employee	employee	NOUN
inlawrev-2157	1204	7	's	's	PART
inlawrev-2157	1204	8	tuition	tuition	NOUN
inlawrev-2157	1204	9	expenses	expense	NOUN
inlawrev-2157	1204	10	by	by	ADP
inlawrev-2157	1204	11	the	the	DET
inlawrev-2157	1204	12	employer	employer	NOUN
inlawrev-2157	1204	13	constitutes	constitute	VERB
inlawrev-2157	1204	14	taxable	taxable	ADJ
inlawrev-2157	1204	15	compensation	compensation	NOUN
inlawrev-2157	1204	16	,	,	PUNCT
inlawrev-2157	1204	17	although	although	SCONJ
inlawrev-2157	1204	18	the	the	DET
inlawrev-2157	1204	19	exclusion	exclusion	NOUN
inlawrev-2157	1204	20	from	from	ADP
inlawrev-2157	1204	21	gross	gross	ADJ
inlawrev-2157	1204	22	income	income	NOUN
inlawrev-2157	1204	23	of	of	ADP
inlawrev-2157	1204	24	such	such	ADJ
inlawrev-2157	1204	25	grants	grant	NOUN
inlawrev-2157	1204	26	is	be	AUX
inlawrev-2157	1204	27	not	not	PART
inlawrev-2157	1204	28	being	be	AUX
inlawrev-2157	1204	29	challenged	challenge	VERB
inlawrev-2157	1204	30	at	at	ADP
inlawrev-2157	1204	31	present	present	ADJ
inlawrev-2157	1204	32	.	.	PUNCT
inlawrev-2157	1205	1	b.	b.	PROPN
inlawrev-2157	1206	1	non	non	ADJ
inlawrev-2157	1206	2	-	-	ADJ
inlawrev-2157	1206	3	degree	degree	ADJ
inlawrev-2157	1206	4	candidates	candidate	NOUN
inlawrev-2157	1206	5	the	the	DET
inlawrev-2157	1206	6	quest	quest	NOUN
inlawrev-2157	1206	7	for	for	ADP
inlawrev-2157	1206	8	a	a	DET
inlawrev-2157	1206	9	university	university	NOUN
inlawrev-2157	1206	10	degree	degree	NOUN
inlawrev-2157	1206	11	is	be	AUX
inlawrev-2157	1206	12	not	not	PART
inlawrev-2157	1206	13	a	a	DET
inlawrev-2157	1206	14	prerequisite	prerequisite	NOUN
inlawrev-2157	1206	15	to	to	ADP
inlawrev-2157	1206	16	obtaining	obtain	VERB
inlawrev-2157	1206	17	an	an	DET
inlawrev-2157	1206	18	educational	educational	ADJ
inlawrev-2157	1206	19	grant	grant	NOUN
inlawrev-2157	1206	20	.	.	PUNCT
inlawrev-2157	1207	1	many	many	ADJ
inlawrev-2157	1207	2	grants	grant	NOUN
inlawrev-2157	1207	3	are	be	AUX
inlawrev-2157	1207	4	given	give	VERB
inlawrev-2157	1207	5	for	for	ADP
inlawrev-2157	1207	6	the	the	DET
inlawrev-2157	1207	7	purpose	purpose	NOUN
inlawrev-2157	1207	8	of	of	ADP
inlawrev-2157	1207	9	broadening	broaden	VERB
inlawrev-2157	1207	10	the	the	DET
inlawrev-2157	1207	11	recipient	recipient	NOUN
inlawrev-2157	1207	12	's	's	PART
inlawrev-2157	1207	13	knowledge	knowledge	NOUN
inlawrev-2157	1207	14	and	and	CCONJ
inlawrev-2157	1207	15	expertise.214	expertise.214	NUM
inlawrev-2157	1207	16	2wid	2wid	PROPN
inlawrev-2157	1207	17	.	.	PUNCT
inlawrev-2157	1208	1	at	at	ADP
inlawrev-2157	1208	2	77	77	NUM
inlawrev-2157	1208	3	.	.	PUNCT
inlawrev-2157	1209	1	only	only	ADV
inlawrev-2157	1209	2	64	64	NUM
inlawrev-2157	1209	3	of	of	ADP
inlawrev-2157	1209	4	the	the	DET
inlawrev-2157	1209	5	200	200	NUM
inlawrev-2157	1209	6	participating	participate	VERB
inlawrev-2157	1209	7	companies	company	NOUN
inlawrev-2157	1209	8	withhold	withhold	VERB
inlawrev-2157	1209	9	income	income	NOUN
inlawrev-2157	1209	10	tax	tax	NOUN
inlawrev-2157	1209	11	from	from	ADP
inlawrev-2157	1209	12	such	such	ADJ
inlawrev-2157	1209	13	grants	grant	NOUN
inlawrev-2157	1209	14	.	.	PUNCT
inlawrev-2157	1210	1	the	the	DET
inlawrev-2157	1210	2	plans	plan	NOUN
inlawrev-2157	1210	3	of	of	ADP
inlawrev-2157	1210	4	the	the	DET
inlawrev-2157	1210	5	companies	company	NOUN
inlawrev-2157	1210	6	which	which	PRON
inlawrev-2157	1210	7	do	do	AUX
inlawrev-2157	1210	8	withhold	withhold	VERB
inlawrev-2157	1210	9	usually	usually	ADV
inlawrev-2157	1210	10	state	state	NOUN
inlawrev-2157	1210	11	that	that	DET
inlawrev-2157	1210	12	reimbursement	reimbursement	NOUN
inlawrev-2157	1210	13	under	under	ADP
inlawrev-2157	1210	14	the	the	DET
inlawrev-2157	1210	15	plan	plan	NOUN
inlawrev-2157	1210	16	is	be	AUX
inlawrev-2157	1210	17	considered	consider	VERB
inlawrev-2157	1210	18	to	to	PART
inlawrev-2157	1210	19	be	be	AUX
inlawrev-2157	1210	20	additional	additional	ADJ
inlawrev-2157	1210	21	compensation	compensation	NOUN
inlawrev-2157	1210	22	.	.	PUNCT
inlawrev-2157	1211	1	21	21	NUM
inlawrev-2157	1211	2	^n	^n	ADJ
inlawrev-2157	1211	3	bingler	bingler	NOUN
inlawrev-2157	1211	4	v.	v.	PROPN
inlawrev-2157	1211	5	johnson	johnson	PROPN
inlawrev-2157	1211	6	,	,	PUNCT
inlawrev-2157	1211	7	394	394	NUM
inlawrev-2157	1211	8	u.s	u.s	PROPN
inlawrev-2157	1211	9	.	.	PROPN
inlawrev-2157	1211	10	741	741	NUM
inlawrev-2157	1211	11	,	,	PUNCT
inlawrev-2157	1211	12	744	744	NUM
inlawrev-2157	1211	13	n.9	n.9	NOUN
inlawrev-2157	1211	14	(	(	PUNCT
inlawrev-2157	1211	15	1969	1969	NUM
inlawrev-2157	1211	16	)	)	PUNCT
inlawrev-2157	1211	17	,	,	PUNCT
inlawrev-2157	1211	18	the	the	DET
inlawrev-2157	1211	19	supreme	supreme	PROPN
inlawrev-2157	1211	20	court	court	PROPN
inlawrev-2157	1211	21	,	,	PUNCT
inlawrev-2157	1211	22	while	while	SCONJ
inlawrev-2157	1211	23	noting	note	VERB
inlawrev-2157	1211	24	that	that	SCONJ
inlawrev-2157	1211	25	the	the	DET
inlawrev-2157	1211	26	tax	tax	NOUN
inlawrev-2157	1211	27	status	status	NOUN
inlawrev-2157	1211	28	of	of	ADP
inlawrev-2157	1211	29	the	the	DET
inlawrev-2157	1211	30	tuition	tuition	NOUN
inlawrev-2157	1211	31	reimbursement	reimbursement	NOUN
inlawrev-2157	1211	32	payment	payment	NOUN
inlawrev-2157	1211	33	was	be	AUX
inlawrev-2157	1211	34	not	not	PART
inlawrev-2157	1211	35	at	at	ADP
inlawrev-2157	1211	36	issue	issue	NOUN
inlawrev-2157	1211	37	in	in	ADP
inlawrev-2157	1211	38	the	the	DET
inlawrev-2157	1211	39	case	case	NOUN
inlawrev-2157	1211	40	,	,	PUNCT
inlawrev-2157	1211	41	stated	state	VERB
inlawrev-2157	1211	42	that	that	SCONJ
inlawrev-2157	1211	43	"	"	PUNCT
inlawrev-2157	1211	44	although	although	SCONJ
inlawrev-2157	1211	45	conceptually	conceptually	ADV
inlawrev-2157	1211	46	includable	includable	ADJ
inlawrev-2157	1211	47	in	in	ADP
inlawrev-2157	1211	48	the	the	DET
inlawrev-2157	1211	49	income	income	NOUN
inlawrev-2157	1211	50	,	,	PUNCT
inlawrev-2157	1211	51	such	such	ADJ
inlawrev-2157	1211	52	sums	sum	NOUN
inlawrev-2157	1211	53	presumably	presumably	ADV
inlawrev-2157	1211	54	would	would	AUX
inlawrev-2157	1211	55	be	be	AUX
inlawrev-2157	1211	56	offset	offset	VERB
inlawrev-2157	1211	57	by	by	ADP
inlawrev-2157	1211	58	educational	educational	ADJ
inlawrev-2157	1211	59	deductions	deduction	NOUN
inlawrev-2157	1211	60	.	.	PUNCT
inlawrev-2157	1211	61	"	"	PUNCT
inlawrev-2157	1212	1	212bingler	212bingler	PROPN
inlawrev-2157	1212	2	v.	v.	ADP
inlawrev-2157	1212	3	johnson	johnson	PROPN
inlawrev-2157	1212	4	,	,	PUNCT
inlawrev-2157	1212	5	394	394	NUM
inlawrev-2157	1212	6	u.s	u.s	PROPN
inlawrev-2157	1212	7	.	.	PROPN
inlawrev-2157	1212	8	741	741	NUM
inlawrev-2157	1212	9	(	(	PUNCT
inlawrev-2157	1212	10	1969	1969	NUM
inlawrev-2157	1212	11	)	)	PUNCT
inlawrev-2157	1212	12	;	;	PUNCT
inlawrev-2157	1212	13	stewart	stewart	PROPN
inlawrev-2157	1212	14	v.	v.	PROPN
inlawrev-2157	1212	15	united	united	PROPN
inlawrev-2157	1212	16	states	states	PROPN
inlawrev-2157	1212	17	,	,	PUNCT
inlawrev-2157	1212	18	363	363	NUM
inlawrev-2157	1212	19	f.2d	f.2d	SYM
inlawrev-2157	1212	20	355	355	NUM
inlawrev-2157	1212	21	(	(	PUNCT
inlawrev-2157	1212	22	6th	6th	ADJ
inlawrev-2157	1212	23	cir	cir	NOUN
inlawrev-2157	1212	24	.	.	PROPN
inlawrev-2157	1212	25	1966	1966	NUM
inlawrev-2157	1212	26	)	)	PUNCT
inlawrev-2157	1212	27	;	;	PUNCT
inlawrev-2157	1212	28	ussery	ussery	PROPN
inlawrev-2157	1212	29	v.	v.	PROPN
inlawrev-2157	1212	30	united	united	PROPN
inlawrev-2157	1212	31	states	states	PROPN
inlawrev-2157	1212	32	,	,	PUNCT
inlawrev-2157	1212	33	296	296	NUM
inlawrev-2157	1212	34	f.2d	f.2d	ADP
inlawrev-2157	1212	35	582	582	NUM
inlawrev-2157	1212	36	(	(	PUNCT
inlawrev-2157	1212	37	5th	5th	ADJ
inlawrev-2157	1212	38	cir	cir	NOUN
inlawrev-2157	1212	39	.	.	PUNCT
inlawrev-2157	1212	40	1961	1961	NUM
inlawrev-2157	1212	41	)	)	PUNCT
inlawrev-2157	1212	42	;	;	PUNCT
inlawrev-2157	1212	43	jerry	jerry	PROPN
inlawrev-2157	1212	44	s.	s.	PROPN
inlawrev-2157	1212	45	turem	turem	VERB
inlawrev-2157	1212	46	,	,	PUNCT
inlawrev-2157	1212	47	54	54	NUM
inlawrev-2157	1212	48	t.c	t.c	PROPN
inlawrev-2157	1212	49	.	.	PROPN
inlawrev-2157	1212	50	1494	1494	NUM
inlawrev-2157	1212	51	(	(	PUNCT
inlawrev-2157	1212	52	1970	1970	NUM
inlawrev-2157	1212	53	)	)	PUNCT
inlawrev-2157	1212	54	;	;	PUNCT
inlawrev-2157	1213	1	john	john	PROPN
inlawrev-2157	1213	2	e.	e.	PROPN
inlawrev-2157	1213	3	macdonald	macdonald	PROPN
inlawrev-2157	1213	4	,	,	PUNCT
inlawrev-2157	1213	5	jr	jr	PROPN
inlawrev-2157	1213	6	.	.	PROPN
inlawrev-2157	1213	7	,	,	PUNCT
inlawrev-2157	1213	8	52	52	NUM
inlawrev-2157	1213	9	t.c	t.c	PROPN
inlawrev-2157	1213	10	.	.	PROPN
inlawrev-2157	1213	11	386	386	NUM
inlawrev-2157	1213	12	(	(	PUNCT
inlawrev-2157	1213	13	1969	1969	NUM
inlawrev-2157	1213	14	)	)	PUNCT
inlawrev-2157	1213	15	.	.	PUNCT
inlawrev-2157	1214	1	213int	213int	X
inlawrev-2157	1214	2	.	.	X
inlawrev-2157	1215	1	rev	rev	PROPN
inlawrev-2157	1215	2	.	.	PROPN
inlawrev-2157	1215	3	code	code	PROPN
inlawrev-2157	1215	4	of	of	ADP
inlawrev-2157	1215	5	1954	1954	NUM
inlawrev-2157	1215	6	,	,	PUNCT
inlawrev-2157	1215	7	§	§	PROPN
inlawrev-2157	1215	8	117	117	NUM
inlawrev-2157	1215	9	.	.	PUNCT
inlawrev-2157	1216	1	214examples	214example	NOUN
inlawrev-2157	1216	2	of	of	ADP
inlawrev-2157	1216	3	such	such	ADJ
inlawrev-2157	1216	4	grants	grant	NOUN
inlawrev-2157	1216	5	are	be	AUX
inlawrev-2157	1216	6	stipends	stipend	NOUN
inlawrev-2157	1216	7	paid	pay	VERB
inlawrev-2157	1216	8	to	to	ADP
inlawrev-2157	1216	9	writers	writer	NOUN
inlawrev-2157	1216	10	by	by	ADP
inlawrev-2157	1216	11	tax	tax	NOUN
inlawrev-2157	1216	12	-	-	PUNCT
inlawrev-2157	1216	13	exempt	exempt	ADJ
inlawrev-2157	1216	14	organizations	organization	NOUN
inlawrev-2157	1216	15	.	.	PUNCT
inlawrev-2157	1217	1	such	such	ADJ
inlawrev-2157	1217	2	stipends	stipend	NOUN
inlawrev-2157	1217	3	are	be	AUX
inlawrev-2157	1217	4	fellowships	fellowship	NOUN
inlawrev-2157	1217	5	and	and	CCONJ
inlawrev-2157	1217	6	excludable	excludable	ADJ
inlawrev-2157	1217	7	from	from	ADP
inlawrev-2157	1217	8	gross	gross	ADJ
inlawrev-2157	1217	9	income	income	NOUN
inlawrev-2157	1217	10	.	.	PUNCT
inlawrev-2157	1218	1	796	796	NUM
inlawrev-2157	1218	2	indiana	indiana	PROPN
inlawrev-2157	1218	3	law	law	NOUN
inlawrev-2157	1218	4	review	review	NOUN
inlawrev-2157	1218	5	[	[	X
inlawrev-2157	1218	6	vol	vol	NOUN
inlawrev-2157	1218	7	.	.	PUNCT
inlawrev-2157	1218	8	8:749	8:749	NUM
inlawrev-2157	1218	9	in	in	ADP
inlawrev-2157	1218	10	this	this	DET
inlawrev-2157	1218	11	situation	situation	NOUN
inlawrev-2157	1218	12	,	,	PUNCT
inlawrev-2157	1218	13	a	a	DET
inlawrev-2157	1218	14	typical	typical	ADJ
inlawrev-2157	1218	15	grantor	grantor	NOUN
inlawrev-2157	1218	16	exercises	exercise	VERB
inlawrev-2157	1218	17	no	no	DET
inlawrev-2157	1218	18	control	control	NOUN
inlawrev-2157	1218	19	over	over	ADP
inlawrev-2157	1218	20	the	the	DET
inlawrev-2157	1218	21	subject	subject	ADJ
inlawrev-2157	1218	22	matter	matter	NOUN
inlawrev-2157	1218	23	of	of	ADP
inlawrev-2157	1218	24	the	the	DET
inlawrev-2157	1218	25	work	work	NOUN
inlawrev-2157	1218	26	and	and	CCONJ
inlawrev-2157	1218	27	does	do	AUX
inlawrev-2157	1218	28	not	not	PART
inlawrev-2157	1218	29	supervise	supervise	VERB
inlawrev-2157	1218	30	a	a	DET
inlawrev-2157	1218	31	recipient	recipient	NOUN
inlawrev-2157	1218	32	's	's	PART
inlawrev-2157	1218	33	activities	activity	NOUN
inlawrev-2157	1218	34	,	,	PUNCT
inlawrev-2157	1218	35	although	although	SCONJ
inlawrev-2157	1218	36	reports	report	NOUN
inlawrev-2157	1218	37	outlining	outline	VERB
inlawrev-2157	1218	38	the	the	DET
inlawrev-2157	1218	39	use	use	NOUN
inlawrev-2157	1218	40	of	of	ADP
inlawrev-2157	1218	41	the	the	DET
inlawrev-2157	1218	42	funds	fund	NOUN
inlawrev-2157	1218	43	and	and	CCONJ
inlawrev-2157	1218	44	the	the	DET
inlawrev-2157	1218	45	accomplishments	accomplishment	NOUN
inlawrev-2157	1218	46	achieved	achieve	VERB
inlawrev-2157	1218	47	under	under	ADP
inlawrev-2157	1218	48	the	the	DET
inlawrev-2157	1218	49	grant	grant	NOUN
inlawrev-2157	1218	50	frequently	frequently	ADV
inlawrev-2157	1218	51	are	be	AUX
inlawrev-2157	1218	52	required	require	VERB
inlawrev-2157	1218	53	.	.	PUNCT
inlawrev-2157	1219	1	rights	right	NOUN
inlawrev-2157	1219	2	to	to	ADP
inlawrev-2157	1219	3	any	any	DET
inlawrev-2157	1219	4	discoveries	discovery	NOUN
inlawrev-2157	1219	5	or	or	CCONJ
inlawrev-2157	1219	6	work	work	NOUN
inlawrev-2157	1219	7	produced	produce	VERB
inlawrev-2157	1219	8	under	under	ADP
inlawrev-2157	1219	9	the	the	DET
inlawrev-2157	1219	10	grant	grant	NOUN
inlawrev-2157	1219	11	remain	remain	VERB
inlawrev-2157	1219	12	with	with	ADP
inlawrev-2157	1219	13	the	the	DET
inlawrev-2157	1219	14	grant	grant	NOUN
inlawrev-2157	1219	15	recipient	recipient	NOUN
inlawrev-2157	1219	16	.	.	PUNCT
inlawrev-2157	1220	1	in	in	ADP
inlawrev-2157	1220	2	determining	determine	VERB
inlawrev-2157	1220	3	whether	whether	SCONJ
inlawrev-2157	1220	4	these	these	DET
inlawrev-2157	1220	5	grants	grant	NOUN
inlawrev-2157	1220	6	possess	possess	VERB
inlawrev-2157	1220	7	the	the	DET
inlawrev-2157	1220	8	normal	normal	ADJ
inlawrev-2157	1220	9	characteristics	characteristic	NOUN
inlawrev-2157	1220	10	of	of	ADP
inlawrev-2157	1220	11	a	a	DET
inlawrev-2157	1220	12	fellowship	fellowship	NOUN
inlawrev-2157	1220	13	and	and	CCONJ
inlawrev-2157	1220	14	are	be	AUX
inlawrev-2157	1220	15	excludable	excludable	ADJ
inlawrev-2157	1220	16	under	under	ADP
inlawrev-2157	1220	17	section	section	NOUN
inlawrev-2157	1220	18	117,215	117,215	NUM
inlawrev-2157	1220	19	the	the	DET
inlawrev-2157	1220	20	only	only	ADJ
inlawrev-2157	1220	21	criterion	criterion	NOUN
inlawrev-2157	1220	22	of	of	ADP
inlawrev-2157	1220	23	any	any	DET
inlawrev-2157	1220	24	importance	importance	NOUN
inlawrev-2157	1220	25	is	be	AUX
inlawrev-2157	1220	26	whether	whether	SCONJ
inlawrev-2157	1220	27	the	the	DET
inlawrev-2157	1220	28	activities	activity	NOUN
inlawrev-2157	1220	29	of	of	ADP
inlawrev-2157	1220	30	the	the	DET
inlawrev-2157	1220	31	recipient	recipient	NOUN
inlawrev-2157	1220	32	result	result	VERB
inlawrev-2157	1220	33	in	in	ADP
inlawrev-2157	1220	34	benefit	benefit	NOUN
inlawrev-2157	1220	35	to	to	ADP
inlawrev-2157	1220	36	the	the	DET
inlawrev-2157	1220	37	grantor	grantor	NOUN
inlawrev-2157	1220	38	.	.	PUNCT
inlawrev-2157	1221	1	when	when	SCONJ
inlawrev-2157	1221	2	there	there	PRON
inlawrev-2157	1221	3	is	be	VERB
inlawrev-2157	1221	4	no	no	DET
inlawrev-2157	1221	5	employment	employment	NOUN
inlawrev-2157	1221	6	relationship	relationship	NOUN
inlawrev-2157	1221	7	between	between	ADP
inlawrev-2157	1221	8	the	the	DET
inlawrev-2157	1221	9	grantor	grantor	NOUN
inlawrev-2157	1221	10	and	and	CCONJ
inlawrev-2157	1221	11	the	the	DET
inlawrev-2157	1221	12	recipient	recipient	NOUN
inlawrev-2157	1221	13	,	,	PUNCT
inlawrev-2157	1221	14	either	either	CCONJ
inlawrev-2157	1221	15	prior	prior	ADV
inlawrev-2157	1221	16	to	to	ADP
inlawrev-2157	1221	17	or	or	CCONJ
inlawrev-2157	1221	18	during	during	ADP
inlawrev-2157	1221	19	the	the	DET
inlawrev-2157	1221	20	period	period	NOUN
inlawrev-2157	1221	21	of	of	ADP
inlawrev-2157	1221	22	the	the	DET
inlawrev-2157	1221	23	grant	grant	NOUN
inlawrev-2157	1221	24	,	,	PUNCT
inlawrev-2157	1221	25	and	and	CCONJ
inlawrev-2157	1221	26	no	no	DET
inlawrev-2157	1221	27	obligation	obligation	NOUN
inlawrev-2157	1221	28	of	of	ADP
inlawrev-2157	1221	29	future	future	ADJ
inlawrev-2157	1221	30	employment	employment	NOUN
inlawrev-2157	1221	31	,	,	PUNCT
inlawrev-2157	1221	32	the	the	DET
inlawrev-2157	1221	33	grant	grant	NOUN
inlawrev-2157	1221	34	generally	generally	ADV
inlawrev-2157	1221	35	fits	fit	VERB
inlawrev-2157	1221	36	the	the	DET
inlawrev-2157	1221	37	classical	classical	ADJ
inlawrev-2157	1221	38	description	description	NOUN
inlawrev-2157	1221	39	of	of	ADP
inlawrev-2157	1221	40	a	a	DET
inlawrev-2157	1221	41	fellowship	fellowship	NOUN
inlawrev-2157	1221	42	.	.	PUNCT
inlawrev-2157	1222	1	it	it	PRON
inlawrev-2157	1222	2	is	be	AUX
inlawrev-2157	1222	3	regarded	regard	VERB
inlawrev-2157	1222	4	as	as	ADP
inlawrev-2157	1222	5	a	a	DET
inlawrev-2157	1222	6	relatively	relatively	ADV
inlawrev-2157	1222	7	disinterested	disinterested	ADJ
inlawrev-2157	1222	8	educational	educational	ADJ
inlawrev-2157	1222	9	grant	grant	NOUN
inlawrev-2157	1222	10	with	with	ADP
inlawrev-2157	1222	11	no	no	DET
inlawrev-2157	1222	12	requirement	requirement	NOUN
inlawrev-2157	1222	13	of	of	ADP
inlawrev-2157	1222	14	any	any	DET
inlawrev-2157	1222	15	substantial	substantial	ADJ
inlawrev-2157	1222	16	quid	quid	ADJ
inlawrev-2157	1222	17	pro	pro	X
inlawrev-2157	1222	18	quo	quo	NOUN
inlawrev-2157	1222	19	.	.	PUNCT
inlawrev-2157	1223	1	mandatory	mandatory	ADJ
inlawrev-2157	1223	2	progress	progress	NOUN
inlawrev-2157	1223	3	reports	report	NOUN
inlawrev-2157	1223	4	and	and	CCONJ
inlawrev-2157	1223	5	incidental	incidental	ADJ
inlawrev-2157	1223	6	benefit	benefit	NOUN
inlawrev-2157	1223	7	to	to	ADP
inlawrev-2157	1223	8	the	the	DET
inlawrev-2157	1223	9	grantor	grantor	NOUN
inlawrev-2157	1223	10	are	be	AUX
inlawrev-2157	1223	11	,	,	PUNCT
inlawrev-2157	1223	12	in	in	ADP
inlawrev-2157	1223	13	themselves	themselves	PRON
inlawrev-2157	1223	14	,	,	PUNCT
inlawrev-2157	1223	15	insufficient	insufficient	ADJ
inlawrev-2157	1223	16	to	to	PART
inlawrev-2157	1223	17	destroy	destroy	VERB
inlawrev-2157	1223	18	the	the	DET
inlawrev-2157	1223	19	grant	grant	NOUN
inlawrev-2157	1223	20	's	's	PART
inlawrev-2157	1223	21	essential	essential	ADJ
inlawrev-2157	1223	22	character	character	NOUN
inlawrev-2157	1223	23	as	as	ADP
inlawrev-2157	1223	24	a	a	DET
inlawrev-2157	1223	25	fellowship	fellowship	NOUN
inlawrev-2157	1223	26	.	.	PUNCT
inlawrev-2157	1224	1	216	216	NUM
inlawrev-2157	1224	2	if	if	SCONJ
inlawrev-2157	1224	3	,	,	PUNCT
inlawrev-2157	1224	4	however	however	ADV
inlawrev-2157	1224	5	,	,	PUNCT
inlawrev-2157	1224	6	a	a	DET
inlawrev-2157	1224	7	stipend	stipend	NOUN
inlawrev-2157	1224	8	is	be	AUX
inlawrev-2157	1224	9	paid	pay	VERB
inlawrev-2157	1224	10	to	to	ADP
inlawrev-2157	1224	11	a	a	DET
inlawrev-2157	1224	12	non	non	ADJ
inlawrev-2157	1224	13	-	-	ADJ
inlawrev-2157	1224	14	degree	degree	ADJ
inlawrev-2157	1224	15	candidate	candidate	NOUN
inlawrev-2157	1224	16	employee	employee	NOUN
inlawrev-2157	1224	17	by	by	ADP
inlawrev-2157	1224	18	his	his	PRON
inlawrev-2157	1224	19	employer	employer	NOUN
inlawrev-2157	1224	20	,	,	PUNCT
inlawrev-2157	1224	21	difficulty	difficulty	NOUN
inlawrev-2157	1224	22	is	be	AUX
inlawrev-2157	1224	23	encountered	encounter	VERB
inlawrev-2157	1224	24	in	in	ADP
inlawrev-2157	1224	25	showing	show	VERB
inlawrev-2157	1224	26	that	that	SCONJ
inlawrev-2157	1224	27	the	the	DET
inlawrev-2157	1224	28	grant	grant	NOUN
inlawrev-2157	1224	29	is	be	AUX
inlawrev-2157	1224	30	not	not	PART
inlawrev-2157	1224	31	encumbered	encumber	VERB
inlawrev-2157	1224	32	with	with	ADP
inlawrev-2157	1224	33	the	the	DET
inlawrev-2157	1224	34	obligation	obligation	NOUN
inlawrev-2157	1224	35	of	of	ADP
inlawrev-2157	1224	36	a	a	DET
inlawrev-2157	1224	37	quid	quid	ADJ
inlawrev-2157	1224	38	pro	pro	X
inlawrev-2157	1224	39	quo	quo	NOUN
inlawrev-2157	1224	40	.	.	PUNCT
inlawrev-2157	1225	1	this	this	DET
inlawrev-2157	1225	2	difficulty	difficulty	NOUN
inlawrev-2157	1225	3	occurs	occur	VERB
inlawrev-2157	1225	4	even	even	ADV
inlawrev-2157	1225	5	though	though	SCONJ
inlawrev-2157	1225	6	amounts	amount	NOUN
inlawrev-2157	1225	7	paid	pay	VERB
inlawrev-2157	1225	8	for	for	ADP
inlawrev-2157	1225	9	the	the	DET
inlawrev-2157	1225	10	primary	primary	ADJ
inlawrev-2157	1225	11	purpose	purpose	NOUN
inlawrev-2157	1225	12	of	of	ADP
inlawrev-2157	1225	13	furthering	further	VERB
inlawrev-2157	1225	14	a	a	DET
inlawrev-2157	1225	15	recipient	recipient	NOUN
inlawrev-2157	1225	16	's	's	PART
inlawrev-2157	1225	17	education	education	NOUN
inlawrev-2157	1225	18	are	be	AUX
inlawrev-2157	1225	19	excludable	excludable	ADJ
inlawrev-2157	1225	20	despite	despite	SCONJ
inlawrev-2157	1225	21	their	their	PRON
inlawrev-2157	1225	22	compensatory	compensatory	ADJ
inlawrev-2157	1225	23	nature	nature	NOUN
inlawrev-2157	1225	24	.	.	PUNCT
inlawrev-2157	1226	1	217	217	NUM
inlawrev-2157	1226	2	when	when	SCONJ
inlawrev-2157	1226	3	training	training	NOUN
inlawrev-2157	1226	4	obtained	obtain	VERB
inlawrev-2157	1226	5	by	by	ADP
inlawrev-2157	1226	6	a	a	DET
inlawrev-2157	1226	7	recipient	recipient	NOUN
inlawrev-2157	1226	8	is	be	AUX
inlawrev-2157	1226	9	job	job	NOUN
inlawrev-2157	1226	10	-	-	PUNCT
inlawrev-2157	1226	11	related	relate	VERB
inlawrev-2157	1226	12	,	,	PUNCT
inlawrev-2157	1226	13	the	the	DET
inlawrev-2157	1226	14	failure	failure	NOUN
inlawrev-2157	1226	15	of	of	ADP
inlawrev-2157	1226	16	the	the	DET
inlawrev-2157	1226	17	training	training	NOUN
inlawrev-2157	1226	18	to	to	PART
inlawrev-2157	1226	19	lead	lead	VERB
inlawrev-2157	1226	20	to	to	ADP
inlawrev-2157	1226	21	a	a	DET
inlawrev-2157	1226	22	degree	degree	NOUN
inlawrev-2157	1226	23	presents	present	VERB
inlawrev-2157	1226	24	strong	strong	ADJ
inlawrev-2157	1226	25	evidence	evidence	NOUN
inlawrev-2157	1226	26	that	that	SCONJ
inlawrev-2157	1226	27	the	the	DET
inlawrev-2157	1226	28	benefit	benefit	NOUN
inlawrev-2157	1226	29	accrues	accrue	VERB
inlawrev-2157	1226	30	principally	principally	ADV
inlawrev-2157	1226	31	to	to	ADP
inlawrev-2157	1226	32	the	the	DET
inlawrev-2157	1226	33	employer	employer	NOUN
inlawrev-2157	1226	34	.	.	PUNCT
inlawrev-2157	1227	1	a	a	DET
inlawrev-2157	1227	2	grant	grant	NOUN
inlawrev-2157	1227	3	from	from	ADP
inlawrev-2157	1227	4	an	an	DET
inlawrev-2157	1227	5	employer	employer	NOUN
inlawrev-2157	1227	6	to	to	ADP
inlawrev-2157	1227	7	a	a	DET
inlawrev-2157	1227	8	non	non	ADJ
inlawrev-2157	1227	9	-	-	ADJ
inlawrev-2157	1227	10	degree	degree	ADJ
inlawrev-2157	1227	11	candidate	candidate	NOUN
inlawrev-2157	1227	12	employee	employee	NOUN
inlawrev-2157	1227	13	may	may	AUX
inlawrev-2157	1227	14	result	result	VERB
inlawrev-2157	1227	15	in	in	ADP
inlawrev-2157	1227	16	a	a	DET
inlawrev-2157	1227	17	benefit	benefit	NOUN
inlawrev-2157	1227	18	to	to	ADP
inlawrev-2157	1227	19	the	the	DET
inlawrev-2157	1227	20	grantor	grantor	NOUN
inlawrev-2157	1227	21	in	in	ADP
inlawrev-2157	1227	22	two	two	NUM
inlawrev-2157	1227	23	distinct	distinct	ADJ
inlawrev-2157	1227	24	situations	situation	NOUN
inlawrev-2157	1227	25	.	.	PUNCT
inlawrev-2157	1228	1	the	the	DET
inlawrev-2157	1228	2	first	first	ADJ
inlawrev-2157	1228	3	situation	situation	NOUN
inlawrev-2157	1228	4	arises	arise	VERB
inlawrev-2157	1228	5	when	when	SCONJ
inlawrev-2157	1228	6	the	the	DET
inlawrev-2157	1228	7	employer	employer	NOUN
inlawrev-2157	1228	8	is	be	AUX
inlawrev-2157	1228	9	the	the	DET
inlawrev-2157	1228	10	grantor	grantor	NOUN
inlawrev-2157	1228	11	and	and	CCONJ
inlawrev-2157	1228	12	a	a	DET
inlawrev-2157	1228	13	stipend	stipend	NOUN
inlawrev-2157	1228	14	is	be	AUX
inlawrev-2157	1228	15	paid	pay	VERB
inlawrev-2157	1228	16	during	during	ADP
inlawrev-2157	1228	17	a	a	DET
inlawrev-2157	1228	18	period	period	NOUN
inlawrev-2157	1228	19	when	when	SCONJ
inlawrev-2157	1228	20	no	no	DET
inlawrev-2157	1228	21	actual	actual	ADJ
inlawrev-2157	1228	22	services	service	NOUN
inlawrev-2157	1228	23	are	be	AUX
inlawrev-2157	1228	24	performed	perform	VERB
inlawrev-2157	1228	25	by	by	ADP
inlawrev-2157	1228	26	the	the	DET
inlawrev-2157	1228	27	recipient	recipient	NOUN
inlawrev-2157	1228	28	for	for	ADP
inlawrev-2157	1228	29	the	the	DET
inlawrev-2157	1228	30	employer	employer	NOUN
inlawrev-2157	1228	31	.	.	PUNCT
inlawrev-2157	1229	1	these	these	PRON
inlawrev-2157	1229	2	rev	rev	PROPN
inlawrev-2157	1229	3	.	.	PUNCT
inlawrev-2157	1229	4	rul	rul	NOUN
inlawrev-2157	1229	5	.	.	PUNCT
inlawrev-2157	1230	1	72	72	NUM
inlawrev-2157	1230	2	-	-	SYM
inlawrev-2157	1230	3	168	168	NUM
inlawrev-2157	1230	4	,	,	PUNCT
inlawrev-2157	1230	5	1972	1972	NUM
inlawrev-2157	1230	6	-	-	SYM
inlawrev-2157	1230	7	1	1	NUM
inlawrev-2157	1230	8	cum	cum	NOUN
inlawrev-2157	1230	9	.	.	PUNCT
inlawrev-2157	1231	1	bull	bull	NOUN
inlawrev-2157	1231	2	.	.	PUNCT
inlawrev-2157	1232	1	37	37	NUM
inlawrev-2157	1232	2	;	;	PUNCT
inlawrev-2157	1232	3	rev	rev	PROPN
inlawrev-2157	1232	4	.	.	PROPN
inlawrev-2157	1233	1	rul	rul	PROPN
inlawrev-2157	1233	2	.	.	PUNCT
inlawrev-2157	1234	1	72	72	NUM
inlawrev-2157	1234	2	-	-	SYM
inlawrev-2157	1234	3	163	163	NUM
inlawrev-2157	1234	4	,	,	PUNCT
inlawrev-2157	1234	5	1972	1972	NUM
inlawrev-2157	1234	6	-	-	SYM
inlawrev-2157	1234	7	1	1	NUM
inlawrev-2157	1234	8	cum	cum	NOUN
inlawrev-2157	1234	9	.	.	PUNCT
inlawrev-2157	1235	1	bull	bull	NOUN
inlawrev-2157	1235	2	.	.	PUNCT
inlawrev-2157	1236	1	26	26	NUM
inlawrev-2157	1236	2	.	.	PUNCT
inlawrev-2157	1237	1	further	further	ADJ
inlawrev-2157	1237	2	examples	example	NOUN
inlawrev-2157	1237	3	are	be	AUX
inlawrev-2157	1237	4	the	the	DET
inlawrev-2157	1237	5	andrew	andrew	PROPN
inlawrev-2157	1237	6	mellon	mellon	PROPN
inlawrev-2157	1237	7	fellowships	fellowship	NOUN
inlawrev-2157	1237	8	to	to	ADP
inlawrev-2157	1237	9	applicants	applicant	NOUN
inlawrev-2157	1237	10	studying	study	VERB
inlawrev-2157	1237	11	in	in	ADP
inlawrev-2157	1237	12	the	the	DET
inlawrev-2157	1237	13	humanities	humanity	NOUN
inlawrev-2157	1237	14	or	or	CCONJ
inlawrev-2157	1237	15	social	social	ADJ
inlawrev-2157	1237	16	sciences	science	NOUN
inlawrev-2157	1237	17	.	.	PUNCT
inlawrev-2157	1238	1	rev	rev	PROPN
inlawrev-2157	1238	2	.	.	PUNCT
inlawrev-2157	1239	1	rul	rul	PROPN
inlawrev-2157	1239	2	.	.	PUNCT
inlawrev-2157	1240	1	73	73	NUM
inlawrev-2157	1240	2	-	-	SYM
inlawrev-2157	1240	3	88	88	NUM
inlawrev-2157	1240	4	,	,	PUNCT
inlawrev-2157	1240	5	1973	1973	NUM
inlawrev-2157	1240	6	-	-	SYM
inlawrev-2157	1240	7	1	1	NUM
inlawrev-2157	1240	8	cum	cum	NOUN
inlawrev-2157	1240	9	.	.	PUNCT
inlawrev-2157	1241	1	bull	bull	NOUN
inlawrev-2157	1241	2	.	.	PUNCT
inlawrev-2157	1242	1	52	52	NUM
inlawrev-2157	1242	2	.	.	PUNCT
inlawrev-2157	1243	1	2,5a	2,5a	NUM
inlawrev-2157	1243	2	non	non	ADJ
inlawrev-2157	1243	3	-	-	ADJ
inlawrev-2157	1243	4	degree	degree	ADJ
inlawrev-2157	1243	5	candidate	candidate	NOUN
inlawrev-2157	1243	6	is	be	AUX
inlawrev-2157	1243	7	,	,	PUNCT
inlawrev-2157	1243	8	of	of	ADP
inlawrev-2157	1243	9	course	course	NOUN
inlawrev-2157	1243	10	,	,	PUNCT
inlawrev-2157	1243	11	limited	limit	VERB
inlawrev-2157	1243	12	in	in	ADP
inlawrev-2157	1243	13	the	the	DET
inlawrev-2157	1243	14	source	source	NOUN
inlawrev-2157	1243	15	,	,	PUNCT
inlawrev-2157	1243	16	amount	amount	NOUN
inlawrev-2157	1243	17	,	,	PUNCT
inlawrev-2157	1243	18	and	and	CCONJ
inlawrev-2157	1243	19	period	period	NOUN
inlawrev-2157	1243	20	of	of	ADP
inlawrev-2157	1243	21	the	the	DET
inlawrev-2157	1243	22	fellowship	fellowship	NOUN
inlawrev-2157	1243	23	which	which	PRON
inlawrev-2157	1243	24	may	may	AUX
inlawrev-2157	1243	25	be	be	AUX
inlawrev-2157	1243	26	excluded	exclude	VERB
inlawrev-2157	1243	27	from	from	ADP
inlawrev-2157	1243	28	gross	gross	ADJ
inlawrev-2157	1243	29	income	income	NOUN
inlawrev-2157	1243	30	.	.	PUNCT
inlawrev-2157	1244	1	int	int	NOUN
inlawrev-2157	1244	2	.	.	PUNCT
inlawrev-2157	1245	1	rev	rev	PROPN
inlawrev-2157	1245	2	.	.	PROPN
inlawrev-2157	1245	3	code	code	PROPN
inlawrev-2157	1245	4	of	of	ADP
inlawrev-2157	1245	5	1954	1954	NUM
inlawrev-2157	1245	6	,	,	PUNCT
inlawrev-2157	1245	7	§	§	PROPN
inlawrev-2157	1245	8	117(b	117(b	PROPN
inlawrev-2157	1245	9	)	)	PUNCT
inlawrev-2157	1245	10	(	(	PUNCT
inlawrev-2157	1245	11	2	2	NUM
inlawrev-2157	1245	12	)	)	PUNCT
inlawrev-2157	1245	13	.	.	PUNCT
inlawrev-2157	1246	1	the	the	DET
inlawrev-2157	1246	2	problems	problem	NOUN
inlawrev-2157	1246	3	arise	arise	VERB
inlawrev-2157	1246	4	,	,	PUNCT
inlawrev-2157	1246	5	however	however	ADV
inlawrev-2157	1246	6	,	,	PUNCT
inlawrev-2157	1246	7	in	in	ADP
inlawrev-2157	1246	8	making	make	VERB
inlawrev-2157	1246	9	the	the	DET
inlawrev-2157	1246	10	initial	initial	ADJ
inlawrev-2157	1246	11	determination	determination	NOUN
inlawrev-2157	1246	12	of	of	ADP
inlawrev-2157	1246	13	whether	whether	SCONJ
inlawrev-2157	1246	14	the	the	DET
inlawrev-2157	1246	15	grant	grant	NOUN
inlawrev-2157	1246	16	is	be	AUX
inlawrev-2157	1246	17	a	a	DET
inlawrev-2157	1246	18	scholarship	scholarship	NOUN
inlawrev-2157	1246	19	.	.	PUNCT
inlawrev-2157	1247	1	216rev	216rev	NUM
inlawrev-2157	1247	2	.	.	X
inlawrev-2157	1247	3	rul	rul	NOUN
inlawrev-2157	1247	4	.	.	PUNCT
inlawrev-2157	1248	1	58	58	NUM
inlawrev-2157	1248	2	-	-	SYM
inlawrev-2157	1248	3	76	76	NUM
inlawrev-2157	1248	4	,	,	PUNCT
inlawrev-2157	1248	5	1958	1958	NUM
inlawrev-2157	1248	6	-	-	SYM
inlawrev-2157	1248	7	1	1	NUM
inlawrev-2157	1248	8	cum	cum	NOUN
inlawrev-2157	1248	9	.	.	PUNCT
inlawrev-2157	1249	1	bull	bull	NOUN
inlawrev-2157	1249	2	.	.	PUNCT
inlawrev-2157	1250	1	56	56	NUM
inlawrev-2157	1250	2	(	(	PUNCT
inlawrev-2157	1250	3	recipient	recipient	NOUN
inlawrev-2157	1250	4	of	of	ADP
inlawrev-2157	1250	5	an	an	DET
inlawrev-2157	1250	6	american	american	ADJ
inlawrev-2157	1250	7	heart	heart	PROPN
inlawrev-2157	1250	8	association	association	PROPN
inlawrev-2157	1250	9	research	research	NOUN
inlawrev-2157	1250	10	fellowship	fellowship	NOUN
inlawrev-2157	1250	11	grant	grant	NOUN
inlawrev-2157	1250	12	to	to	PART
inlawrev-2157	1250	13	further	further	VERB
inlawrev-2157	1250	14	the	the	DET
inlawrev-2157	1250	15	training	training	NOUN
inlawrev-2157	1250	16	in	in	ADP
inlawrev-2157	1250	17	cardiovascular	cardiovascular	ADJ
inlawrev-2157	1250	18	research	research	NOUN
inlawrev-2157	1250	19	was	be	AUX
inlawrev-2157	1250	20	required	require	VERB
inlawrev-2157	1250	21	to	to	PART
inlawrev-2157	1250	22	devote	devote	VERB
inlawrev-2157	1250	23	full	full	ADJ
inlawrev-2157	1250	24	time	time	NOUN
inlawrev-2157	1250	25	to	to	PART
inlawrev-2157	1250	26	research	research	VERB
inlawrev-2157	1250	27	)	)	PUNCT
inlawrev-2157	1250	28	.	.	PUNCT
inlawrev-2157	1251	1	217frank	217frank	NUM
inlawrev-2157	1251	2	t.	t.	NOUN
inlawrev-2157	1251	3	bachmura	bachmura	NOUN
inlawrev-2157	1251	4	,	,	PUNCT
inlawrev-2157	1251	5	32	32	NUM
inlawrev-2157	1251	6	t.c	t.c	PROPN
inlawrev-2157	1251	7	.	.	PROPN
inlawrev-2157	1251	8	1117	1117	NUM
inlawrev-2157	1251	9	,	,	PUNCT
inlawrev-2157	1251	10	1125	1125	NUM
inlawrev-2157	1251	11	-	-	SYM
inlawrev-2157	1251	12	26	26	NUM
inlawrev-2157	1251	13	(	(	PUNCT
inlawrev-2157	1251	14	1959	1959	NUM
inlawrev-2157	1251	15	)	)	PUNCT
inlawrev-2157	1251	16	.	.	PUNCT
inlawrev-2157	1252	1	the	the	DET
inlawrev-2157	1252	2	proposition	proposition	NOUN
inlawrev-2157	1252	3	that	that	SCONJ
inlawrev-2157	1252	4	,	,	PUNCT
inlawrev-2157	1252	5	in	in	ADP
inlawrev-2157	1252	6	the	the	DET
inlawrev-2157	1252	7	proper	proper	ADJ
inlawrev-2157	1252	8	circumstances	circumstance	NOUN
inlawrev-2157	1252	9	,	,	PUNCT
inlawrev-2157	1252	10	a	a	DET
inlawrev-2157	1252	11	fellowship	fellowship	NOUN
inlawrev-2157	1252	12	grant	grant	NOUN
inlawrev-2157	1252	13	could	could	AUX
inlawrev-2157	1252	14	be	be	AUX
inlawrev-2157	1252	15	compensatory	compensatory	ADJ
inlawrev-2157	1252	16	in	in	ADP
inlawrev-2157	1252	17	nature	nature	NOUN
inlawrev-2157	1252	18	was	be	AUX
inlawrev-2157	1252	19	stated	state	VERB
inlawrev-2157	1252	20	,	,	PUNCT
inlawrev-2157	1252	21	although	although	SCONJ
inlawrev-2157	1252	22	the	the	DET
inlawrev-2157	1252	23	facts	fact	NOUN
inlawrev-2157	1252	24	of	of	ADP
inlawrev-2157	1252	25	this	this	DET
inlawrev-2157	1252	26	particular	particular	ADJ
inlawrev-2157	1252	27	case	case	NOUN
inlawrev-2157	1252	28	led	lead	VERB
inlawrev-2157	1252	29	to	to	ADP
inlawrev-2157	1252	30	the	the	DET
inlawrev-2157	1252	31	conclusion	conclusion	NOUN
inlawrev-2157	1252	32	that	that	SCONJ
inlawrev-2157	1252	33	the	the	DET
inlawrev-2157	1252	34	stipend	stipend	NOUN
inlawrev-2157	1252	35	in	in	ADP
inlawrev-2157	1252	36	question	question	NOUN
inlawrev-2157	1252	37	was	be	AUX
inlawrev-2157	1252	38	not	not	PART
inlawrev-2157	1252	39	a	a	DET
inlawrev-2157	1252	40	fellowship	fellowship	NOUN
inlawrev-2157	1252	41	.	.	PUNCT
inlawrev-2157	1253	1	1975	1975	NUM
inlawrev-2157	1253	2	]	]	PUNCT
inlawrev-2157	1253	3	taxation	taxation	NOUN
inlawrev-2157	1253	4	of	of	ADP
inlawrev-2157	1253	5	scholarships	scholarship	NOUN
inlawrev-2157	1253	6	797	797	NUM
inlawrev-2157	1253	7	amounts	amount	NOUN
inlawrev-2157	1253	8	represent	represent	VERB
inlawrev-2157	1253	9	continued	continued	ADJ
inlawrev-2157	1253	10	compensation	compensation	NOUN
inlawrev-2157	1253	11	if	if	SCONJ
inlawrev-2157	1253	12	the	the	DET
inlawrev-2157	1253	13	training	training	NOUN
inlawrev-2157	1253	14	is	be	AUX
inlawrev-2157	1253	15	part	part	NOUN
inlawrev-2157	1253	16	of	of	ADP
inlawrev-2157	1253	17	the	the	DET
inlawrev-2157	1253	18	recipient	recipient	NOUN
inlawrev-2157	1253	19	's	's	PART
inlawrev-2157	1253	20	duties	duty	NOUN
inlawrev-2157	1253	21	as	as	ADP
inlawrev-2157	1253	22	an	an	DET
inlawrev-2157	1253	23	employee	employee	NOUN
inlawrev-2157	1253	24	and	and	CCONJ
inlawrev-2157	1253	25	,	,	PUNCT
inlawrev-2157	1253	26	therefore	therefore	ADV
inlawrev-2157	1253	27	,	,	PUNCT
inlawrev-2157	1253	28	primarily	primarily	ADV
inlawrev-2157	1253	29	of	of	ADP
inlawrev-2157	1253	30	benefit	benefit	NOUN
inlawrev-2157	1253	31	to	to	ADP
inlawrev-2157	1253	32	the	the	DET
inlawrev-2157	1253	33	employer	employer	NOUN
inlawrev-2157	1253	34	.	.	PUNCT
inlawrev-2157	1254	1	21	21	NUM
inlawrev-2157	1255	1	a	a	DET
inlawrev-2157	1255	2	this	this	DET
inlawrev-2157	1255	3	conclusion	conclusion	NOUN
inlawrev-2157	1255	4	is	be	AUX
inlawrev-2157	1255	5	valid	valid	ADJ
inlawrev-2157	1255	6	even	even	ADV
inlawrev-2157	1255	7	when	when	SCONJ
inlawrev-2157	1255	8	an	an	DET
inlawrev-2157	1255	9	employee	employee	NOUN
inlawrev-2157	1255	10	is	be	AUX
inlawrev-2157	1255	11	not	not	PART
inlawrev-2157	1255	12	required	require	VERB
inlawrev-2157	1255	13	to	to	PART
inlawrev-2157	1255	14	return	return	VERB
inlawrev-2157	1255	15	to	to	ADP
inlawrev-2157	1255	16	work	work	NOUN
inlawrev-2157	1255	17	upon	upon	SCONJ
inlawrev-2157	1255	18	his	his	PRON
inlawrev-2157	1255	19	completion	completion	NOUN
inlawrev-2157	1255	20	of	of	ADP
inlawrev-2157	1255	21	training	training	NOUN
inlawrev-2157	1255	22	,	,	PUNCT
inlawrev-2157	1255	23	but	but	CCONJ
inlawrev-2157	1255	24	it	it	PRON
inlawrev-2157	1255	25	is	be	AUX
inlawrev-2157	1255	26	expected	expect	VERB
inlawrev-2157	1255	27	that	that	SCONJ
inlawrev-2157	1255	28	continued	continue	VERB
inlawrev-2157	1255	29	employment	employment	NOUN
inlawrev-2157	1255	30	will	will	AUX
inlawrev-2157	1255	31	occur	occur	VERB
inlawrev-2157	1255	32	.	.	PUNCT
inlawrev-2157	1256	1	219	219	NUM
inlawrev-2157	1256	2	in	in	ADP
inlawrev-2157	1256	3	the	the	DET
inlawrev-2157	1256	4	second	second	ADJ
inlawrev-2157	1256	5	situation	situation	NOUN
inlawrev-2157	1256	6	,	,	PUNCT
inlawrev-2157	1256	7	services	service	NOUN
inlawrev-2157	1256	8	are	be	AUX
inlawrev-2157	1256	9	performed	perform	VERB
inlawrev-2157	1256	10	for	for	ADP
inlawrev-2157	1256	11	an	an	DET
inlawrev-2157	1256	12	organization	organization	NOUN
inlawrev-2157	1256	13	other	other	ADJ
inlawrev-2157	1256	14	than	than	ADP
inlawrev-2157	1256	15	the	the	DET
inlawrev-2157	1256	16	original	original	ADJ
inlawrev-2157	1256	17	grantor	grantor	NOUN
inlawrev-2157	1256	18	.	.	PUNCT
inlawrev-2157	1257	1	if	if	SCONJ
inlawrev-2157	1257	2	this	this	DET
inlawrev-2157	1257	3	organization	organization	NOUN
inlawrev-2157	1257	4	considers	consider	VERB
inlawrev-2157	1257	5	the	the	DET
inlawrev-2157	1257	6	grant	grant	NOUN
inlawrev-2157	1257	7	recipient	recipient	NOUN
inlawrev-2157	1257	8	to	to	PART
inlawrev-2157	1257	9	be	be	AUX
inlawrev-2157	1257	10	an	an	DET
inlawrev-2157	1257	11	employee	employee	NOUN
inlawrev-2157	1257	12	and	and	CCONJ
inlawrev-2157	1257	13	duties	duty	NOUN
inlawrev-2157	1257	14	are	be	AUX
inlawrev-2157	1257	15	performed	perform	VERB
inlawrev-2157	1257	16	for	for	ADP
inlawrev-2157	1257	17	its	its	PRON
inlawrev-2157	1257	18	benefit	benefit	NOUN
inlawrev-2157	1257	19	,	,	PUNCT
inlawrev-2157	1257	20	the	the	DET
inlawrev-2157	1257	21	grant	grant	NOUN
inlawrev-2157	1257	22	is	be	AUX
inlawrev-2157	1257	23	compensation	compensation	NOUN
inlawrev-2157	1257	24	for	for	ADP
inlawrev-2157	1257	25	those	those	DET
inlawrev-2157	1257	26	services	service	NOUN
inlawrev-2157	1257	27	.	.	PUNCT
inlawrev-2157	1258	1	220	220	NUM
inlawrev-2157	1258	2	the	the	DET
inlawrev-2157	1258	3	absence	absence	NOUN
inlawrev-2157	1258	4	of	of	ADP
inlawrev-2157	1258	5	some	some	PRON
inlawrev-2157	1258	6	of	of	ADP
inlawrev-2157	1258	7	the	the	DET
inlawrev-2157	1258	8	usual	usual	ADJ
inlawrev-2157	1258	9	employee	employee	NOUN
inlawrev-2157	1258	10	benefits	benefit	NOUN
inlawrev-2157	1258	11	and	and	CCONJ
inlawrev-2157	1258	12	the	the	DET
inlawrev-2157	1258	13	presence	presence	NOUN
inlawrev-2157	1258	14	of	of	ADP
inlawrev-2157	1258	15	an	an	DET
inlawrev-2157	1258	16	excellent	excellent	ADJ
inlawrev-2157	1258	17	opportunity	opportunity	NOUN
inlawrev-2157	1258	18	for	for	ADP
inlawrev-2157	1258	19	study	study	NOUN
inlawrev-2157	1258	20	are	be	AUX
inlawrev-2157	1258	21	not	not	PART
inlawrev-2157	1258	22	determinative	determinative	ADJ
inlawrev-2157	1258	23	of	of	ADP
inlawrev-2157	1258	24	the	the	DET
inlawrev-2157	1258	25	character	character	NOUN
inlawrev-2157	1258	26	of	of	ADP
inlawrev-2157	1258	27	the	the	DET
inlawrev-2157	1258	28	grant	grant	NOUN
inlawrev-2157	1258	29	.	.	PUNCT
inlawrev-2157	1259	1	221	221	NUM
inlawrev-2157	1259	2	the	the	DET
inlawrev-2157	1259	3	use	use	NOUN
inlawrev-2157	1259	4	of	of	ADP
inlawrev-2157	1259	5	the	the	DET
inlawrev-2157	1259	6	grant	grant	NOUN
inlawrev-2157	1259	7	funds	fund	NOUN
inlawrev-2157	1259	8	often	often	ADV
inlawrev-2157	1259	9	is	be	AUX
inlawrev-2157	1259	10	restricted	restrict	VERB
inlawrev-2157	1259	11	by	by	ADP
inlawrev-2157	1259	12	the	the	DET
inlawrev-2157	1259	13	grantor	grantor	NOUN
inlawrev-2157	1259	14	to	to	ADP
inlawrev-2157	1259	15	furthering	further	VERB
inlawrev-2157	1259	16	the	the	DET
inlawrev-2157	1259	17	organization	organization	NOUN
inlawrev-2157	1259	18	's	's	PART
inlawrev-2157	1259	19	function	function	NOUN
inlawrev-2157	1259	20	and	and	CCONJ
inlawrev-2157	1259	21	assigned	assign	VERB
inlawrev-2157	1259	22	projects	project	NOUN
inlawrev-2157	1259	23	.	.	PUNCT
inlawrev-2157	1260	1	the	the	DET
inlawrev-2157	1260	2	organization	organization	NOUN
inlawrev-2157	1260	3	in	in	ADP
inlawrev-2157	1260	4	this	this	DET
inlawrev-2157	1260	5	situation	situation	NOUN
inlawrev-2157	1260	6	has	have	VERB
inlawrev-2157	1260	7	no	no	DET
inlawrev-2157	1260	8	authority	authority	NOUN
inlawrev-2157	1260	9	to	to	PART
inlawrev-2157	1260	10	use	use	VERB
inlawrev-2157	1260	11	the	the	DET
inlawrev-2157	1260	12	funds	fund	NOUN
inlawrev-2157	1260	13	to	to	PART
inlawrev-2157	1260	14	finance	finance	VERB
inlawrev-2157	1260	15	individual	individual	ADJ
inlawrev-2157	1260	16	educational	educational	ADJ
inlawrev-2157	1260	17	goals	goal	NOUN
inlawrev-2157	1260	18	,	,	PUNCT
inlawrev-2157	1260	19	and	and	CCONJ
inlawrev-2157	1260	20	payment	payment	NOUN
inlawrev-2157	1260	21	of	of	ADP
inlawrev-2157	1260	22	the	the	DET
inlawrev-2157	1260	23	grant	grant	NOUN
inlawrev-2157	1260	24	is	be	AUX
inlawrev-2157	1260	25	made	make	VERB
inlawrev-2157	1260	26	for	for	SCONJ
inlawrev-2157	1260	27	the	the	DET
inlawrev-2157	1260	28	organization	organization	NOUN
inlawrev-2157	1260	29	's	's	PART
inlawrev-2157	1260	30	own	own	ADJ
inlawrev-2157	1260	31	benefit.222	benefit.222	NOUN
inlawrev-2157	1260	32	amounts	amount	NOUN
inlawrev-2157	1260	33	received	receive	VERB
inlawrev-2157	1260	34	by	by	ADP
inlawrev-2157	1260	35	teachers	teacher	NOUN
inlawrev-2157	1260	36	participating	participate	VERB
inlawrev-2157	1260	37	in	in	ADP
inlawrev-2157	1260	38	programs	program	NOUN
inlawrev-2157	1260	39	and	and	CCONJ
inlawrev-2157	1260	40	workshops	workshop	NOUN
inlawrev-2157	1260	41	designed	design	VERB
inlawrev-2157	1260	42	to	to	PART
inlawrev-2157	1260	43	improve	improve	VERB
inlawrev-2157	1260	44	the	the	DET
inlawrev-2157	1260	45	quality	quality	NOUN
inlawrev-2157	1260	46	of	of	ADP
inlawrev-2157	1260	47	education	education	NOUN
inlawrev-2157	1260	48	fall	fall	VERB
inlawrev-2157	1260	49	into	into	ADP
inlawrev-2157	1260	50	one	one	NUM
inlawrev-2157	1260	51	or	or	CCONJ
inlawrev-2157	1260	52	the	the	DET
inlawrev-2157	1260	53	other	other	ADJ
inlawrev-2157	1260	54	of	of	ADP
inlawrev-2157	1260	55	the	the	DET
inlawrev-2157	1260	56	above	above	ADJ
inlawrev-2157	1260	57	categories	category	NOUN
inlawrev-2157	1260	58	depending	depend	VERB
inlawrev-2157	1260	59	upon	upon	SCONJ
inlawrev-2157	1260	60	the	the	DET
inlawrev-2157	1260	61	source	source	NOUN
inlawrev-2157	1260	62	of	of	ADP
inlawrev-2157	1260	63	the	the	DET
inlawrev-2157	1260	64	funds	fund	NOUN
inlawrev-2157	1260	65	.	.	PUNCT
inlawrev-2157	1261	1	these	these	DET
inlawrev-2157	1261	2	amounts	amount	NOUN
inlawrev-2157	1261	3	generally	generally	ADV
inlawrev-2157	1261	4	are	be	AUX
inlawrev-2157	1261	5	considered	consider	VERB
inlawrev-2157	1261	6	compensation	compensation	NOUN
inlawrev-2157	1261	7	.	.	PUNCT
inlawrev-2157	1262	1	for	for	ADP
inlawrev-2157	1262	2	example	example	NOUN
inlawrev-2157	1262	3	,	,	PUNCT
inlawrev-2157	1262	4	grants	grant	NOUN
inlawrev-2157	1262	5	commonly	commonly	ADV
inlawrev-2157	1262	6	are	be	AUX
inlawrev-2157	1262	7	made	make	VERB
inlawrev-2157	1262	8	either	either	CCONJ
inlawrev-2157	1262	9	by	by	ADP
inlawrev-2157	1262	10	school	school	NOUN
inlawrev-2157	1262	11	boards	board	NOUN
inlawrev-2157	1262	12	which	which	PRON
inlawrev-2157	1262	13	regularly	regularly	ADV
inlawrev-2157	1262	14	employ	employ	VERB
inlawrev-2157	1262	15	the	the	DET
inlawrev-2157	1262	16	teachers223	teachers223	PROPN
inlawrev-2157	1262	17	or	or	CCONJ
inlawrev-2157	1262	18	through	through	ADP
inlawrev-2157	1262	19	federal	federal	ADJ
inlawrev-2157	1262	20	7xasee	7xasee	NUM
inlawrev-2157	1262	21	,	,	PUNCT
inlawrev-2157	1262	22	e.g.	e.g.	ADV
inlawrev-2157	1262	23	,	,	PUNCT
inlawrev-2157	1262	24	marjorie	marjorie	PROPN
inlawrev-2157	1262	25	schwartz	schwartz	PROPN
inlawrev-2157	1262	26	,	,	PUNCT
inlawrev-2157	1262	27	28	28	NUM
inlawrev-2157	1262	28	cch	cch	NOUN
inlawrev-2157	1262	29	tax	tax	NOUN
inlawrev-2157	1262	30	ct	ct	PROPN
inlawrev-2157	1262	31	.	.	PUNCT
inlawrev-2157	1262	32	mem	mem	PROPN
inlawrev-2157	1262	33	.	.	X
inlawrev-2157	1262	34	762	762	NUM
inlawrev-2157	1262	35	(	(	PUNCT
inlawrev-2157	1262	36	1969	1969	NUM
inlawrev-2157	1262	37	)	)	PUNCT
inlawrev-2157	1262	38	(	(	PUNCT
inlawrev-2157	1262	39	high	high	ADJ
inlawrev-2157	1262	40	school	school	NOUN
inlawrev-2157	1262	41	language	language	NOUN
inlawrev-2157	1262	42	teacher	teacher	NOUN
inlawrev-2157	1262	43	continued	continue	VERB
inlawrev-2157	1262	44	to	to	PART
inlawrev-2157	1262	45	receive	receive	VERB
inlawrev-2157	1262	46	her	her	PRON
inlawrev-2157	1262	47	salary	salary	NOUN
inlawrev-2157	1262	48	while	while	SCONJ
inlawrev-2157	1262	49	on	on	ADP
inlawrev-2157	1262	50	leave	leave	NOUN
inlawrev-2157	1262	51	for	for	ADP
inlawrev-2157	1262	52	five	five	NUM
inlawrev-2157	1262	53	months	month	NOUN
inlawrev-2157	1262	54	to	to	PART
inlawrev-2157	1262	55	study	study	VERB
inlawrev-2157	1262	56	at	at	ADP
inlawrev-2157	1262	57	the	the	DET
inlawrev-2157	1262	58	sorbonne	sorbonne	NOUN
inlawrev-2157	1262	59	in	in	ADP
inlawrev-2157	1262	60	preparation	preparation	NOUN
inlawrev-2157	1262	61	for	for	ADP
inlawrev-2157	1262	62	teaching	teach	VERB
inlawrev-2157	1262	63	a	a	DET
inlawrev-2157	1262	64	new	new	ADJ
inlawrev-2157	1262	65	course	course	NOUN
inlawrev-2157	1262	66	in	in	ADP
inlawrev-2157	1262	67	modern	modern	ADJ
inlawrev-2157	1262	68	european	european	ADJ
inlawrev-2157	1262	69	thinking	thinking	NOUN
inlawrev-2157	1262	70	)	)	PUNCT
inlawrev-2157	1262	71	.	.	PUNCT
inlawrev-2157	1263	1	2,9see	2,9see	NUM
inlawrev-2157	1263	2	,	,	PUNCT
inlawrev-2157	1263	3	e.g.	e.g.	ADV
inlawrev-2157	1263	4	,	,	PUNCT
inlawrev-2157	1263	5	david	david	PROPN
inlawrev-2157	1263	6	e.	e.	PROPN
inlawrev-2157	1263	7	mark	mark	PROPN
inlawrev-2157	1263	8	,	,	PUNCT
inlawrev-2157	1263	9	26	26	NUM
inlawrev-2157	1263	10	cch	cch	NOUN
inlawrev-2157	1263	11	tax	tax	NOUN
inlawrev-2157	1263	12	ct	ct	PROPN
inlawrev-2157	1263	13	.	.	PUNCT
inlawrev-2157	1263	14	mem	mem	PROPN
inlawrev-2157	1263	15	.	.	PUNCT
inlawrev-2157	1264	1	1106	1106	NUM
inlawrev-2157	1264	2	(	(	PUNCT
inlawrev-2157	1264	3	1967	1967	NUM
inlawrev-2157	1264	4	)	)	PUNCT
inlawrev-2157	1264	5	(	(	PUNCT
inlawrev-2157	1264	6	foreign	foreign	ADJ
inlawrev-2157	1264	7	service	service	NOUN
inlawrev-2157	1264	8	officer	officer	NOUN
inlawrev-2157	1264	9	who	who	PRON
inlawrev-2157	1264	10	received	receive	VERB
inlawrev-2157	1264	11	his	his	PRON
inlawrev-2157	1264	12	salary	salary	NOUN
inlawrev-2157	1264	13	while	while	SCONJ
inlawrev-2157	1264	14	a	a	DET
inlawrev-2157	1264	15	fellow	fellow	NOUN
inlawrev-2157	1264	16	of	of	ADP
inlawrev-2157	1264	17	the	the	DET
inlawrev-2157	1264	18	harvard	harvard	PROPN
inlawrev-2157	1264	19	center	center	PROPN
inlawrev-2157	1264	20	for	for	ADP
inlawrev-2157	1264	21	international	international	ADJ
inlawrev-2157	1264	22	affairs	affair	NOUN
inlawrev-2157	1264	23	was	be	AUX
inlawrev-2157	1264	24	considered	consider	VERB
inlawrev-2157	1264	25	by	by	ADP
inlawrev-2157	1264	26	the	the	DET
inlawrev-2157	1264	27	state	state	PROPN
inlawrev-2157	1264	28	department	department	PROPN
inlawrev-2157	1264	29	as	as	ADP
inlawrev-2157	1264	30	being	be	AUX
inlawrev-2157	1264	31	on	on	ADP
inlawrev-2157	1264	32	official	official	ADJ
inlawrev-2157	1264	33	duty	duty	NOUN
inlawrev-2157	1264	34	at	at	ADP
inlawrev-2157	1264	35	the	the	DET
inlawrev-2157	1264	36	time	time	NOUN
inlawrev-2157	1264	37	)	)	PUNCT
inlawrev-2157	1264	38	.	.	PUNCT
inlawrev-2157	1265	1	720see	720see	NUM
inlawrev-2157	1265	2	,	,	PUNCT
inlawrev-2157	1265	3	e.g.	e.g.	ADV
inlawrev-2157	1265	4	,	,	PUNCT
inlawrev-2157	1265	5	beulah	beulah	PROPN
inlawrev-2157	1265	6	m.	m.	PROPN
inlawrev-2157	1265	7	woodfin	woodfin	PROPN
inlawrev-2157	1265	8	,	,	PUNCT
inlawrev-2157	1265	9	31	31	NUM
inlawrev-2157	1265	10	cch	cch	NOUN
inlawrev-2157	1265	11	tax	tax	NOUN
inlawrev-2157	1265	12	ct	ct	PROPN
inlawrev-2157	1265	13	.	.	PUNCT
inlawrev-2157	1265	14	mem	mem	PROPN
inlawrev-2157	1265	15	.	.	X
inlawrev-2157	1266	1	208	208	NUM
inlawrev-2157	1266	2	(	(	PUNCT
inlawrev-2157	1266	3	1972	1972	NUM
inlawrev-2157	1266	4	)	)	PUNCT
inlawrev-2157	1266	5	(	(	PUNCT
inlawrev-2157	1266	6	postdoctoral	postdoctoral	ADJ
inlawrev-2157	1266	7	research	research	NOUN
inlawrev-2157	1266	8	assistant	assistant	NOUN
inlawrev-2157	1266	9	at	at	ADP
inlawrev-2157	1266	10	a	a	DET
inlawrev-2157	1266	11	university	university	NOUN
inlawrev-2157	1266	12	under	under	ADP
inlawrev-2157	1266	13	a	a	DET
inlawrev-2157	1266	14	national	national	PROPN
inlawrev-2157	1266	15	science	science	PROPN
inlawrev-2157	1266	16	foundation	foundation	PROPN
inlawrev-2157	1266	17	grant	grant	PROPN
inlawrev-2157	1266	18	)	)	PUNCT
inlawrev-2157	1266	19	;	;	PUNCT
inlawrev-2157	1266	20	howard	howard	PROPN
inlawrev-2157	1266	21	littman	littman	PROPN
inlawrev-2157	1266	22	,	,	PUNCT
inlawrev-2157	1266	23	42	42	NUM
inlawrev-2157	1266	24	t.c	t.c	PROPN
inlawrev-2157	1266	25	.	.	PROPN
inlawrev-2157	1266	26	503	503	NUM
inlawrev-2157	1266	27	(	(	PUNCT
inlawrev-2157	1266	28	1964	1964	NUM
inlawrev-2157	1266	29	)	)	PUNCT
inlawrev-2157	1266	30	(	(	PUNCT
inlawrev-2157	1266	31	research	research	NOUN
inlawrev-2157	1266	32	associate	associate	NOUN
inlawrev-2157	1266	33	at	at	ADP
inlawrev-2157	1266	34	argonne	argonne	PROPN
inlawrev-2157	1266	35	laboratory	laboratory	PROPN
inlawrev-2157	1266	36	operated	operate	VERB
inlawrev-2157	1266	37	for	for	ADP
inlawrev-2157	1266	38	the	the	DET
inlawrev-2157	1266	39	atomic	atomic	PROPN
inlawrev-2157	1266	40	energy	energy	NOUN
inlawrev-2157	1266	41	commission	commission	NOUN
inlawrev-2157	1266	42	by	by	ADP
inlawrev-2157	1266	43	the	the	DET
inlawrev-2157	1266	44	university	university	PROPN
inlawrev-2157	1266	45	of	of	ADP
inlawrev-2157	1266	46	chicago	chicago	PROPN
inlawrev-2157	1266	47	)	)	PUNCT
inlawrev-2157	1267	1	;	;	PUNCT
inlawrev-2157	1267	2	norman	norman	PROPN
inlawrev-2157	1267	3	r.	r.	PROPN
inlawrev-2157	1267	4	williamsen	williamsen	PROPN
inlawrev-2157	1267	5	,	,	PUNCT
inlawrev-2157	1267	6	32	32	NUM
inlawrev-2157	1267	7	t.c	t.c	PROPN
inlawrev-2157	1267	8	.	.	PROPN
inlawrev-2157	1267	9	154	154	NUM
inlawrev-2157	1267	10	(	(	PUNCT
inlawrev-2157	1267	11	1959	1959	NUM
inlawrev-2157	1267	12	)	)	PUNCT
inlawrev-2157	1267	13	(	(	PUNCT
inlawrev-2157	1267	14	student	student	NOUN
inlawrev-2157	1267	15	at	at	ADP
inlawrev-2157	1267	16	oak	oak	PROPN
inlawrev-2157	1267	17	ridge	ridge	PROPN
inlawrev-2157	1267	18	school	school	PROPN
inlawrev-2157	1267	19	of	of	ADP
inlawrev-2157	1267	20	reactor	reactor	NOUN
inlawrev-2157	1267	21	technology	technology	NOUN
inlawrev-2157	1267	22	operated	operate	VERB
inlawrev-2157	1267	23	for	for	ADP
inlawrev-2157	1267	24	the	the	DET
inlawrev-2157	1267	25	atomic	atomic	PROPN
inlawrev-2157	1267	26	energy	energy	NOUN
inlawrev-2157	1267	27	commission	commission	NOUN
inlawrev-2157	1267	28	by	by	ADP
inlawrev-2157	1267	29	union	union	PROPN
inlawrev-2157	1267	30	carbide	carbide	PROPN
inlawrev-2157	1267	31	corp	corp	PROPN
inlawrev-2157	1267	32	.	.	PROPN
inlawrev-2157	1267	33	)	)	PUNCT
inlawrev-2157	1268	1	;	;	PUNCT
inlawrev-2157	1268	2	frank	frank	PROPN
inlawrev-2157	1268	3	t.	t.	PROPN
inlawrev-2157	1268	4	bachmura	bachmura	PROPN
inlawrev-2157	1268	5	,	,	PUNCT
inlawrev-2157	1268	6	32	32	NUM
inlawrev-2157	1268	7	t.c	t.c	PROPN
inlawrev-2157	1268	8	.	.	PROPN
inlawrev-2157	1268	9	1117	1117	NUM
inlawrev-2157	1268	10	(	(	PUNCT
inlawrev-2157	1268	11	1959	1959	NUM
inlawrev-2157	1268	12	)	)	PUNCT
inlawrev-2157	1268	13	(	(	PUNCT
inlawrev-2157	1268	14	research	research	NOUN
inlawrev-2157	1268	15	associate	associate	NOUN
inlawrev-2157	1268	16	at	at	ADP
inlawrev-2157	1268	17	a	a	DET
inlawrev-2157	1268	18	university	university	NOUN
inlawrev-2157	1268	19	under	under	ADP
inlawrev-2157	1268	20	a	a	DET
inlawrev-2157	1268	21	rockefeller	rockefeller	PROPN
inlawrev-2157	1268	22	foundation	foundation	PROPN
inlawrev-2157	1268	23	grant	grant	PROPN
inlawrev-2157	1268	24	)	)	PUNCT
inlawrev-2157	1268	25	.	.	PUNCT
inlawrev-2157	1269	1	221	221	NUM
inlawrev-2157	1269	2	harvey	harvey	NOUN
inlawrev-2157	1269	3	p.	p.	NOUN
inlawrev-2157	1269	4	utech	utech	NOUN
inlawrev-2157	1269	5	,	,	PUNCT
inlawrev-2157	1269	6	55	55	NUM
inlawrev-2157	1269	7	t.c	t.c	PROPN
inlawrev-2157	1269	8	.	.	PROPN
inlawrev-2157	1269	9	434	434	NUM
inlawrev-2157	1269	10	,	,	PUNCT
inlawrev-2157	1269	11	440	440	NUM
inlawrev-2157	1269	12	(	(	PUNCT
inlawrev-2157	1269	13	1970	1970	NUM
inlawrev-2157	1269	14	)	)	PUNCT
inlawrev-2157	1269	15	(	(	PUNCT
inlawrev-2157	1269	16	post	post	ADJ
inlawrev-2157	1269	17	-	-	ADJ
inlawrev-2157	1269	18	doctoral	doctoral	ADJ
inlawrev-2157	1269	19	research	research	NOUN
inlawrev-2157	1269	20	associate	associate	NOUN
inlawrev-2157	1269	21	at	at	ADP
inlawrev-2157	1269	22	the	the	DET
inlawrev-2157	1269	23	national	national	PROPN
inlawrev-2157	1269	24	bureau	bureau	PROPN
inlawrev-2157	1269	25	of	of	ADP
inlawrev-2157	1269	26	standards	standard	NOUN
inlawrev-2157	1269	27	under	under	ADP
inlawrev-2157	1269	28	a	a	DET
inlawrev-2157	1269	29	national	national	ADJ
inlawrev-2157	1269	30	academy	academy	PROPN
inlawrev-2157	1269	31	of	of	ADP
inlawrev-2157	1269	32	science	science	PROPN
inlawrev-2157	1269	33	grant	grant	PROPN
inlawrev-2157	1269	34	)	)	PUNCT
inlawrev-2157	1269	35	.	.	PUNCT
inlawrev-2157	1270	1	227id	227id	PROPN
inlawrev-2157	1270	2	.	.	PUNCT
inlawrev-2157	1271	1	at	at	ADP
inlawrev-2157	1271	2	436	436	NUM
inlawrev-2157	1271	3	;	;	PUNCT
inlawrev-2157	1271	4	howard	howard	PROPN
inlawrev-2157	1271	5	littman	littman	PROPN
inlawrev-2157	1271	6	,	,	PUNCT
inlawrev-2157	1271	7	42	42	NUM
inlawrev-2157	1271	8	t.c	t.c	PROPN
inlawrev-2157	1271	9	.	.	PROPN
inlawrev-2157	1271	10	503	503	NUM
inlawrev-2157	1271	11	,	,	PUNCT
inlawrev-2157	1271	12	509	509	NUM
inlawrev-2157	1271	13	(	(	PUNCT
inlawrev-2157	1271	14	1964	1964	NUM
inlawrev-2157	1271	15	)	)	PUNCT
inlawrev-2157	1271	16	.	.	PUNCT
inlawrev-2157	1272	1	if	if	SCONJ
inlawrev-2157	1272	2	it	it	PRON
inlawrev-2157	1272	3	is	be	AUX
inlawrev-2157	1272	4	exceptionally	exceptionally	ADV
inlawrev-2157	1272	5	clear	clear	ADJ
inlawrev-2157	1272	6	,	,	PUNCT
inlawrev-2157	1272	7	however	however	ADV
inlawrev-2157	1272	8	,	,	PUNCT
inlawrev-2157	1272	9	that	that	SCONJ
inlawrev-2157	1272	10	the	the	DET
inlawrev-2157	1272	11	grantor	grantor	NOUN
inlawrev-2157	1272	12	gains	gain	VERB
inlawrev-2157	1272	13	no	no	DET
inlawrev-2157	1272	14	benefit	benefit	NOUN
inlawrev-2157	1272	15	from	from	ADP
inlawrev-2157	1272	16	the	the	DET
inlawrev-2157	1272	17	recipient	recipient	NOUN
inlawrev-2157	1272	18	's	's	PART
inlawrev-2157	1272	19	activities	activity	NOUN
inlawrev-2157	1272	20	,	,	PUNCT
inlawrev-2157	1272	21	use	use	NOUN
inlawrev-2157	1272	22	of	of	ADP
inlawrev-2157	1272	23	funds	fund	NOUN
inlawrev-2157	1272	24	for	for	ADP
inlawrev-2157	1272	25	unauthorized	unauthorized	ADJ
inlawrev-2157	1272	26	purposes	purpose	NOUN
inlawrev-2157	1272	27	does	do	AUX
inlawrev-2157	1272	28	not	not	PART
inlawrev-2157	1272	29	change	change	VERB
inlawrev-2157	1272	30	the	the	DET
inlawrev-2157	1272	31	substance	substance	NOUN
inlawrev-2157	1272	32	of	of	ADP
inlawrev-2157	1272	33	a	a	DET
inlawrev-2157	1272	34	true	true	ADJ
inlawrev-2157	1272	35	fellowship	fellowship	NOUN
inlawrev-2157	1272	36	arrangement	arrangement	NOUN
inlawrev-2157	1272	37	.	.	PUNCT
inlawrev-2157	1273	1	louis	louis	PROPN
inlawrev-2157	1273	2	c.	c.	PROPN
inlawrev-2157	1273	3	vaccaro	vaccaro	PROPN
inlawrev-2157	1273	4	,	,	PUNCT
inlawrev-2157	1273	5	58	58	NUM
inlawrev-2157	1273	6	t.c	t.c	PROPN
inlawrev-2157	1273	7	.	.	PROPN
inlawrev-2157	1273	8	721	721	NUM
inlawrev-2157	1273	9	(	(	PUNCT
inlawrev-2157	1273	10	1972	1972	NUM
inlawrev-2157	1273	11	)	)	PUNCT
inlawrev-2157	1273	12	.	.	PUNCT
inlawrev-2157	1274	1	223marjorie	223marjorie	PROPN
inlawrev-2157	1274	2	schwartz	schwartz	NOUN
inlawrev-2157	1274	3	,	,	PUNCT
inlawrev-2157	1274	4	28	28	NUM
inlawrev-2157	1274	5	cch	cch	NOUN
inlawrev-2157	1274	6	tax	tax	NOUN
inlawrev-2157	1274	7	ct	ct	PROPN
inlawrev-2157	1274	8	.	.	PUNCT
inlawrev-2157	1274	9	mem	mem	PROPN
inlawrev-2157	1274	10	.	.	X
inlawrev-2157	1274	11	762	762	NUM
inlawrev-2157	1274	12	(	(	PUNCT
inlawrev-2157	1274	13	1969	1969	NUM
inlawrev-2157	1274	14	)	)	PUNCT
inlawrev-2157	1274	15	;	;	PUNCT
inlawrev-2157	1274	16	rev	rev	PROPN
inlawrev-2157	1274	17	.	.	PROPN
inlawrev-2157	1274	18	rul	rul	PROPN
inlawrev-2157	1274	19	.	.	PUNCT
inlawrev-2157	1275	1	70518	70518	NUM
inlawrev-2157	1275	2	,	,	PUNCT
inlawrev-2157	1275	3	1970	1970	NUM
inlawrev-2157	1275	4	-	-	SYM
inlawrev-2157	1275	5	2	2	NUM
inlawrev-2157	1275	6	cum	cum	NOUN
inlawrev-2157	1275	7	.	.	PUNCT
inlawrev-2157	1276	1	bull	bull	NOUN
inlawrev-2157	1276	2	.	.	PUNCT
inlawrev-2157	1277	1	20	20	NUM
inlawrev-2157	1277	2	(	(	PUNCT
inlawrev-2157	1277	3	state	state	NOUN
inlawrev-2157	1277	4	training	training	NOUN
inlawrev-2157	1277	5	program	program	NOUN
inlawrev-2157	1277	6	to	to	PART
inlawrev-2157	1277	7	improve	improve	VERB
inlawrev-2157	1277	8	public	public	ADJ
inlawrev-2157	1277	9	school	school	NOUN
inlawrev-2157	1277	10	798	798	NUM
inlawrev-2157	1277	11	indiana	indiana	NOUN
inlawrev-2157	1277	12	law	law	NOUN
inlawrev-2157	1277	13	review	review	NOUN
inlawrev-2157	1278	1	[	[	X
inlawrev-2157	1278	2	vol	vol	NOUN
inlawrev-2157	1278	3	.	.	PUNCT
inlawrev-2157	1279	1	8:749	8:749	NUM
inlawrev-2157	1279	2	grants	grant	NOUN
inlawrev-2157	1279	3	administered	administer	VERB
inlawrev-2157	1279	4	by	by	ADP
inlawrev-2157	1279	5	a	a	DET
inlawrev-2157	1279	6	university	university	NOUN
inlawrev-2157	1279	7	or	or	CCONJ
inlawrev-2157	1279	8	state	state	NOUN
inlawrev-2157	1279	9	agency	agency	NOUN
inlawrev-2157	1279	10	which	which	PRON
inlawrev-2157	1279	11	is	be	AUX
inlawrev-2157	1279	12	sponsoring	sponsor	VERB
inlawrev-2157	1279	13	the	the	DET
inlawrev-2157	1279	14	program.224	program.224	NOUN
inlawrev-2157	1279	15	it	it	PRON
inlawrev-2157	1279	16	is	be	AUX
inlawrev-2157	1279	17	deemed	deem	VERB
inlawrev-2157	1279	18	unrealistic	unrealistic	ADJ
inlawrev-2157	1279	19	to	to	PART
inlawrev-2157	1279	20	conclude	conclude	VERB
inlawrev-2157	1279	21	that	that	SCONJ
inlawrev-2157	1279	22	a	a	DET
inlawrev-2157	1279	23	school	school	NOUN
inlawrev-2157	1279	24	would	would	AUX
inlawrev-2157	1279	25	encourage	encourage	VERB
inlawrev-2157	1279	26	its	its	PRON
inlawrev-2157	1279	27	teachers	teacher	NOUN
inlawrev-2157	1279	28	to	to	PART
inlawrev-2157	1279	29	participate	participate	VERB
inlawrev-2157	1279	30	in	in	ADP
inlawrev-2157	1279	31	these	these	DET
inlawrev-2157	1279	32	programs	program	NOUN
inlawrev-2157	1279	33	if	if	SCONJ
inlawrev-2157	1279	34	it	it	PRON
inlawrev-2157	1279	35	did	do	AUX
inlawrev-2157	1279	36	not	not	PART
inlawrev-2157	1279	37	expect	expect	VERB
inlawrev-2157	1279	38	to	to	PART
inlawrev-2157	1279	39	derive	derive	VERB
inlawrev-2157	1279	40	the	the	DET
inlawrev-2157	1279	41	principal	principal	ADJ
inlawrev-2157	1279	42	benefit	benefit	NOUN
inlawrev-2157	1279	43	of	of	ADP
inlawrev-2157	1279	44	improving	improve	VERB
inlawrev-2157	1279	45	the	the	DET
inlawrev-2157	1279	46	quality	quality	NOUN
inlawrev-2157	1279	47	of	of	ADP
inlawrev-2157	1279	48	education	education	NOUN
inlawrev-2157	1279	49	.	.	PUNCT
inlawrev-2157	1280	1	it	it	PRON
inlawrev-2157	1280	2	is	be	AUX
inlawrev-2157	1280	3	not	not	PART
inlawrev-2157	1280	4	considered	consider	VERB
inlawrev-2157	1280	5	significant	significant	ADJ
inlawrev-2157	1280	6	that	that	SCONJ
inlawrev-2157	1280	7	the	the	DET
inlawrev-2157	1280	8	grant	grant	NOUN
inlawrev-2157	1280	9	recipients	recipient	NOUN
inlawrev-2157	1280	10	receive	receive	VERB
inlawrev-2157	1280	11	a	a	DET
inlawrev-2157	1280	12	substantial	substantial	ADJ
inlawrev-2157	1280	13	educational	educational	ADJ
inlawrev-2157	1280	14	benefit	benefit	NOUN
inlawrev-2157	1280	15	or	or	CCONJ
inlawrev-2157	1280	16	that	that	SCONJ
inlawrev-2157	1280	17	the	the	DET
inlawrev-2157	1280	18	programs	program	NOUN
inlawrev-2157	1280	19	contribute	contribute	VERB
inlawrev-2157	1280	20	to	to	ADP
inlawrev-2157	1280	21	the	the	DET
inlawrev-2157	1280	22	general	general	ADJ
inlawrev-2157	1280	23	education	education	NOUN
inlawrev-2157	1280	24	of	of	ADP
inlawrev-2157	1280	25	school	school	NOUN
inlawrev-2157	1280	26	children	child	NOUN
inlawrev-2157	1280	27	.	.	PUNCT
inlawrev-2157	1281	1	225	225	NUM
inlawrev-2157	1281	2	participation	participation	NOUN
inlawrev-2157	1281	3	in	in	ADP
inlawrev-2157	1281	4	these	these	DET
inlawrev-2157	1281	5	activities	activity	NOUN
inlawrev-2157	1281	6	appears	appear	VERB
inlawrev-2157	1281	7	to	to	PART
inlawrev-2157	1281	8	be	be	AUX
inlawrev-2157	1281	9	inextricably	inextricably	ADV
inlawrev-2157	1281	10	tied	tie	VERB
inlawrev-2157	1281	11	to	to	ADP
inlawrev-2157	1281	12	the	the	DET
inlawrev-2157	1281	13	recipient	recipient	NOUN
inlawrev-2157	1281	14	's	's	PART
inlawrev-2157	1281	15	status	status	NOUN
inlawrev-2157	1281	16	as	as	ADP
inlawrev-2157	1281	17	an	an	DET
inlawrev-2157	1281	18	employee	employee	NOUN
inlawrev-2157	1281	19	.	.	PUNCT
inlawrev-2157	1282	1	an	an	DET
inlawrev-2157	1282	2	inconsistent	inconsistent	ADJ
inlawrev-2157	1282	3	ruling	ruling	NOUN
inlawrev-2157	1282	4	was	be	AUX
inlawrev-2157	1282	5	made	make	VERB
inlawrev-2157	1282	6	,	,	PUNCT
inlawrev-2157	1282	7	however	however	ADV
inlawrev-2157	1282	8	,	,	PUNCT
inlawrev-2157	1282	9	in	in	ADP
inlawrev-2157	1282	10	the	the	DET
inlawrev-2157	1282	11	case	case	NOUN
inlawrev-2157	1282	12	of	of	ADP
inlawrev-2157	1282	13	a	a	DET
inlawrev-2157	1282	14	school	school	NOUN
inlawrev-2157	1282	15	principal	principal	NOUN
inlawrev-2157	1282	16	who	who	PRON
inlawrev-2157	1282	17	was	be	AUX
inlawrev-2157	1282	18	allowed	allow	VERB
inlawrev-2157	1282	19	administrative	administrative	ADJ
inlawrev-2157	1282	20	leave	leave	NOUN
inlawrev-2157	1282	21	of	of	ADP
inlawrev-2157	1282	22	absence	absence	NOUN
inlawrev-2157	1282	23	to	to	PART
inlawrev-2157	1282	24	attend	attend	VERB
inlawrev-2157	1282	25	a	a	DET
inlawrev-2157	1282	26	leadership	leadership	NOUN
inlawrev-2157	1282	27	development	development	NOUN
inlawrev-2157	1282	28	program	program	NOUN
inlawrev-2157	1282	29	to	to	PART
inlawrev-2157	1282	30	advance	advance	VERB
inlawrev-2157	1282	31	education	education	NOUN
inlawrev-2157	1282	32	in	in	ADP
inlawrev-2157	1282	33	rural	rural	ADJ
inlawrev-2157	1282	34	,	,	PUNCT
inlawrev-2157	1282	35	disadvantaged	disadvantage	VERB
inlawrev-2157	1282	36	schools.226	schools.226	NOUN
inlawrev-2157	1282	37	the	the	DET
inlawrev-2157	1282	38	recipient	recipient	NOUN
inlawrev-2157	1282	39	's	's	PART
inlawrev-2157	1282	40	activities	activity	NOUN
inlawrev-2157	1282	41	included	include	VERB
inlawrev-2157	1282	42	study	study	NOUN
inlawrev-2157	1282	43	,	,	PUNCT
inlawrev-2157	1282	44	research	research	NOUN
inlawrev-2157	1282	45	,	,	PUNCT
inlawrev-2157	1282	46	and	and	CCONJ
inlawrev-2157	1282	47	observation	observation	NOUN
inlawrev-2157	1282	48	of	of	ADP
inlawrev-2157	1282	49	innovative	innovative	ADJ
inlawrev-2157	1282	50	programs	program	NOUN
inlawrev-2157	1282	51	with	with	ADP
inlawrev-2157	1282	52	a	a	DET
inlawrev-2157	1282	53	view	view	NOUN
inlawrev-2157	1282	54	toward	toward	ADP
inlawrev-2157	1282	55	implementation	implementation	NOUN
inlawrev-2157	1282	56	in	in	ADP
inlawrev-2157	1282	57	a	a	DET
inlawrev-2157	1282	58	rural	rural	ADJ
inlawrev-2157	1282	59	school	school	NOUN
inlawrev-2157	1282	60	environment	environment	NOUN
inlawrev-2157	1282	61	.	.	PUNCT
inlawrev-2157	1283	1	the	the	DET
inlawrev-2157	1283	2	program	program	NOUN
inlawrev-2157	1283	3	sponsor	sponsor	NOUN
inlawrev-2157	1283	4	paid	pay	VERB
inlawrev-2157	1283	5	the	the	DET
inlawrev-2157	1283	6	funds	fund	NOUN
inlawrev-2157	1283	7	to	to	ADP
inlawrev-2157	1283	8	the	the	DET
inlawrev-2157	1283	9	employer	employer	NOUN
inlawrev-2157	1283	10	school	school	NOUN
inlawrev-2157	1283	11	board	board	NOUN
inlawrev-2157	1283	12	for	for	ADP
inlawrev-2157	1283	13	disbursement	disbursement	NOUN
inlawrev-2157	1283	14	to	to	ADP
inlawrev-2157	1283	15	the	the	DET
inlawrev-2157	1283	16	recipient	recipient	NOUN
inlawrev-2157	1283	17	.	.	PUNCT
inlawrev-2157	1284	1	nonetheless	nonetheless	ADV
inlawrev-2157	1284	2	,	,	PUNCT
inlawrev-2157	1284	3	no	no	DET
inlawrev-2157	1284	4	employment	employment	NOUN
inlawrev-2157	1284	5	relationship	relationship	NOUN
inlawrev-2157	1284	6	was	be	AUX
inlawrev-2157	1284	7	found	find	VERB
inlawrev-2157	1284	8	because	because	SCONJ
inlawrev-2157	1284	9	neither	neither	CCONJ
inlawrev-2157	1284	10	the	the	DET
inlawrev-2157	1284	11	sponsor	sponsor	NOUN
inlawrev-2157	1284	12	,	,	PUNCT
inlawrev-2157	1284	13	nor	nor	CCONJ
inlawrev-2157	1284	14	the	the	DET
inlawrev-2157	1284	15	school	school	NOUN
inlawrev-2157	1284	16	board	board	NOUN
inlawrev-2157	1284	17	,	,	PUNCT
inlawrev-2157	1284	18	nor	nor	CCONJ
inlawrev-2157	1284	19	the	the	DET
inlawrev-2157	1284	20	principal	principal	NOUN
inlawrev-2157	1284	21	considered	consider	VERB
inlawrev-2157	1284	22	the	the	DET
inlawrev-2157	1284	23	disbursing	disbursing	NOUN
inlawrev-2157	1284	24	function	function	NOUN
inlawrev-2157	1284	25	to	to	PART
inlawrev-2157	1284	26	be	be	AUX
inlawrev-2157	1284	27	a	a	DET
inlawrev-2157	1284	28	requirement	requirement	NOUN
inlawrev-2157	1284	29	of	of	ADP
inlawrev-2157	1284	30	the	the	DET
inlawrev-2157	1284	31	fellowship	fellowship	NOUN
inlawrev-2157	1284	32	grant	grant	NOUN
inlawrev-2157	1284	33	or	or	CCONJ
inlawrev-2157	1284	34	related	relate	VERB
inlawrev-2157	1284	35	to	to	ADP
inlawrev-2157	1284	36	the	the	DET
inlawrev-2157	1284	37	recipient	recipient	NOUN
inlawrev-2157	1284	38	's	's	PART
inlawrev-2157	1284	39	employment	employment	NOUN
inlawrev-2157	1284	40	.	.	PUNCT
inlawrev-2157	1285	1	the	the	DET
inlawrev-2157	1285	2	stipend	stipend	PROPN
inlawrev-2157	1285	3	,	,	PUNCT
inlawrev-2157	1285	4	therefore	therefore	ADV
inlawrev-2157	1285	5	,	,	PUNCT
inlawrev-2157	1285	6	was	be	AUX
inlawrev-2157	1285	7	found	find	VERB
inlawrev-2157	1285	8	to	to	PART
inlawrev-2157	1285	9	be	be	AUX
inlawrev-2157	1285	10	a	a	DET
inlawrev-2157	1285	11	fellowship	fellowship	NOUN
inlawrev-2157	1285	12	.	.	PUNCT
inlawrev-2157	1286	1	this	this	DET
inlawrev-2157	1286	2	holding	holding	NOUN
inlawrev-2157	1286	3	is	be	AUX
inlawrev-2157	1286	4	contrary	contrary	ADJ
inlawrev-2157	1286	5	to	to	ADP
inlawrev-2157	1286	6	the	the	DET
inlawrev-2157	1286	7	generally	generally	ADV
inlawrev-2157	1286	8	applied	apply	VERB
inlawrev-2157	1286	9	principle	principle	NOUN
inlawrev-2157	1286	10	that	that	SCONJ
inlawrev-2157	1286	11	any	any	DET
inlawrev-2157	1286	12	entity	entity	NOUN
inlawrev-2157	1286	13	in	in	ADP
inlawrev-2157	1286	14	the	the	DET
inlawrev-2157	1286	15	chain	chain	NOUN
inlawrev-2157	1286	16	of	of	ADP
inlawrev-2157	1286	17	administration	administration	NOUN
inlawrev-2157	1286	18	of	of	ADP
inlawrev-2157	1286	19	the	the	DET
inlawrev-2157	1286	20	grant	grant	NOUN
inlawrev-2157	1286	21	which	which	PRON
inlawrev-2157	1286	22	receives	receive	VERB
inlawrev-2157	1286	23	benefit	benefit	NOUN
inlawrev-2157	1286	24	from	from	ADP
inlawrev-2157	1286	25	the	the	DET
inlawrev-2157	1286	26	recipient	recipient	NOUN
inlawrev-2157	1286	27	's	's	PART
inlawrev-2157	1286	28	increased	increase	VERB
inlawrev-2157	1286	29	training	training	NOUN
inlawrev-2157	1286	30	is	be	AUX
inlawrev-2157	1286	31	considered	consider	VERB
inlawrev-2157	1286	32	to	to	PART
inlawrev-2157	1286	33	be	be	AUX
inlawrev-2157	1286	34	a	a	DET
inlawrev-2157	1286	35	grantor	grantor	NOUN
inlawrev-2157	1286	36	.	.	PUNCT
inlawrev-2157	1287	1	227	227	NUM
inlawrev-2157	1287	2	although	although	SCONJ
inlawrev-2157	1287	3	it	it	PRON
inlawrev-2157	1287	4	is	be	AUX
inlawrev-2157	1287	5	difficult	difficult	ADJ
inlawrev-2157	1287	6	to	to	PART
inlawrev-2157	1287	7	negate	negate	VERB
inlawrev-2157	1287	8	the	the	DET
inlawrev-2157	1287	9	implication	implication	NOUN
inlawrev-2157	1287	10	of	of	ADP
inlawrev-2157	1287	11	benefit	benefit	NOUN
inlawrev-2157	1287	12	to	to	ADP
inlawrev-2157	1287	13	an	an	DET
inlawrev-2157	1287	14	employer	employer	NOUN
inlawrev-2157	1287	15	-	-	PUNCT
inlawrev-2157	1287	16	grantor	grantor	NOUN
inlawrev-2157	1287	17	,	,	PUNCT
inlawrev-2157	1287	18	this	this	DET
inlawrev-2157	1287	19	result	result	NOUN
inlawrev-2157	1287	20	is	be	AUX
inlawrev-2157	1287	21	possible	possible	ADJ
inlawrev-2157	1287	22	under	under	ADP
inlawrev-2157	1287	23	circumstances	circumstance	NOUN
inlawrev-2157	1287	24	which	which	PRON
inlawrev-2157	1287	25	clearly	clearly	ADV
inlawrev-2157	1287	26	show	show	VERB
inlawrev-2157	1287	27	that	that	SCONJ
inlawrev-2157	1287	28	the	the	DET
inlawrev-2157	1287	29	educational	educational	ADJ
inlawrev-2157	1287	30	purpose	purpose	NOUN
inlawrev-2157	1287	31	predominates	predominate	VERB
inlawrev-2157	1287	32	and	and	CCONJ
inlawrev-2157	1287	33	that	that	SCONJ
inlawrev-2157	1287	34	any	any	DET
inlawrev-2157	1287	35	benefit	benefit	NOUN
inlawrev-2157	1287	36	derived	derive	VERB
inlawrev-2157	1287	37	by	by	ADP
inlawrev-2157	1287	38	the	the	DET
inlawrev-2157	1287	39	grantor	grantor	NOUN
inlawrev-2157	1287	40	from	from	ADP
inlawrev-2157	1287	41	the	the	DET
inlawrev-2157	1287	42	recipient	recipient	NOUN
inlawrev-2157	1287	43	's	's	PART
inlawrev-2157	1287	44	activities	activity	NOUN
inlawrev-2157	1287	45	during	during	ADP
inlawrev-2157	1287	46	his	his	PRON
inlawrev-2157	1287	47	training	training	NOUN
inlawrev-2157	1287	48	is	be	AUX
inlawrev-2157	1287	49	merely	merely	ADV
inlawrev-2157	1287	50	incidental	incidental	ADJ
inlawrev-2157	1287	51	.	.	PUNCT
inlawrev-2157	1288	1	thus	thus	ADV
inlawrev-2157	1288	2	,	,	PUNCT
inlawrev-2157	1288	3	fellows	fellow	NOUN
inlawrev-2157	1288	4	at	at	ADP
inlawrev-2157	1288	5	an	an	DET
inlawrev-2157	1288	6	institute	institute	NOUN
inlawrev-2157	1288	7	designed	design	VERB
inlawrev-2157	1288	8	for	for	ADP
inlawrev-2157	1288	9	extensive	extensive	ADJ
inlawrev-2157	1288	10	individual	individual	ADJ
inlawrev-2157	1288	11	study	study	NOUN
inlawrev-2157	1288	12	and	and	CCONJ
inlawrev-2157	1288	13	instruction	instruction	NOUN
inlawrev-2157	1288	14	)	)	PUNCT
inlawrev-2157	1288	15	;	;	PUNCT
inlawrev-2157	1288	16	rev	rev	PROPN
inlawrev-2157	1288	17	.	.	PROPN
inlawrev-2157	1289	1	rul	rul	PROPN
inlawrev-2157	1289	2	.	.	PUNCT
inlawrev-2157	1290	1	67	67	NUM
inlawrev-2157	1290	2	-	-	SYM
inlawrev-2157	1290	3	239	239	NUM
inlawrev-2157	1290	4	,	,	PUNCT
inlawrev-2157	1290	5	1967	1967	NUM
inlawrev-2157	1290	6	-	-	SYM
inlawrev-2157	1290	7	2	2	NUM
inlawrev-2157	1290	8	cum	cum	NOUN
inlawrev-2157	1290	9	.	.	PUNCT
inlawrev-2157	1291	1	bull	bull	NOUN
inlawrev-2157	1291	2	.	.	PUNCT
inlawrev-2157	1292	1	73	73	NUM
inlawrev-2157	1292	2	(	(	PUNCT
inlawrev-2157	1292	3	program	program	NOUN
inlawrev-2157	1292	4	to	to	PART
inlawrev-2157	1292	5	improve	improve	VERB
inlawrev-2157	1292	6	education	education	NOUN
inlawrev-2157	1292	7	in	in	ADP
inlawrev-2157	1292	8	desegregated	desegregate	VERB
inlawrev-2157	1292	9	schools	school	NOUN
inlawrev-2157	1292	10	)	)	PUNCT
inlawrev-2157	1292	11	;	;	PUNCT
inlawrev-2157	1292	12	rev	rev	PROPN
inlawrev-2157	1292	13	.	.	PROPN
inlawrev-2157	1293	1	rul	rul	PROPN
inlawrev-2157	1293	2	.	.	PUNCT
inlawrev-2157	1293	3	67	67	NUM
inlawrev-2157	1293	4	-	-	SYM
inlawrev-2157	1293	5	212	212	NUM
inlawrev-2157	1293	6	,	,	PUNCT
inlawrev-2157	1293	7	1967	1967	NUM
inlawrev-2157	1293	8	-	-	SYM
inlawrev-2157	1293	9	2	2	NUM
inlawrev-2157	1293	10	cum	cum	NOUN
inlawrev-2157	1293	11	.	.	PUNCT
inlawrev-2157	1294	1	bull	bull	NOUN
inlawrev-2157	1294	2	.	.	PUNCT
inlawrev-2157	1295	1	72	72	NUM
inlawrev-2157	1295	2	(	(	PUNCT
inlawrev-2157	1295	3	workshop	workshop	NOUN
inlawrev-2157	1295	4	to	to	PART
inlawrev-2157	1295	5	assist	assist	VERB
inlawrev-2157	1295	6	children	child	NOUN
inlawrev-2157	1295	7	of	of	ADP
inlawrev-2157	1295	8	low	low	ADJ
inlawrev-2157	1295	9	-	-	PUNCT
inlawrev-2157	1295	10	income	income	NOUN
inlawrev-2157	1295	11	families	family	NOUN
inlawrev-2157	1295	12	)	)	PUNCT
inlawrev-2157	1295	13	.	.	PUNCT
inlawrev-2157	1296	1	224robert	224robert	PROPN
inlawrev-2157	1296	2	w.	w.	PROPN
inlawrev-2157	1296	3	willie	willie	NOUN
inlawrev-2157	1296	4	,	,	PUNCT
inlawrev-2157	1296	5	57	57	NUM
inlawrev-2157	1296	6	t.c	t.c	NOUN
inlawrev-2157	1296	7	.	.	PROPN
inlawrev-2157	1296	8	383	383	NUM
inlawrev-2157	1296	9	(	(	PUNCT
inlawrev-2157	1296	10	1971	1971	NUM
inlawrev-2157	1296	11	)	)	PUNCT
inlawrev-2157	1296	12	(	(	PUNCT
inlawrev-2157	1296	13	hew	hew	VERB
inlawrev-2157	1296	14	grant	grant	NOUN
inlawrev-2157	1296	15	to	to	PART
inlawrev-2157	1296	16	study	study	VERB
inlawrev-2157	1296	17	education	education	NOUN
inlawrev-2157	1296	18	in	in	ADP
inlawrev-2157	1296	19	desegregated	desegregate	VERB
inlawrev-2157	1296	20	schools	school	NOUN
inlawrev-2157	1296	21	)	)	PUNCT
inlawrev-2157	1296	22	;	;	PUNCT
inlawrev-2157	1296	23	rev	rev	PROPN
inlawrev-2157	1296	24	.	.	PROPN
inlawrev-2157	1296	25	rul	rul	PROPN
inlawrev-2157	1296	26	.	.	PUNCT
inlawrev-2157	1297	1	68	68	NUM
inlawrev-2157	1297	2	-	-	SYM
inlawrev-2157	1297	3	312	312	NUM
inlawrev-2157	1297	4	,	,	PUNCT
inlawrev-2157	1297	5	1968	1968	NUM
inlawrev-2157	1297	6	-	-	SYM
inlawrev-2157	1297	7	1	1	NUM
inlawrev-2157	1297	8	cum	cum	NOUN
inlawrev-2157	1297	9	.	.	PUNCT
inlawrev-2157	1298	1	bull	bull	NOUN
inlawrev-2157	1298	2	.	.	PUNCT
inlawrev-2157	1299	1	59	59	NUM
inlawrev-2157	1299	2	(	(	PUNCT
inlawrev-2157	1299	3	national	national	ADJ
inlawrev-2157	1299	4	teacher	teacher	NOUN
inlawrev-2157	1299	5	corps	corps	PROPN
inlawrev-2157	1299	6	grant	grant	VERB
inlawrev-2157	1299	7	for	for	ADP
inlawrev-2157	1299	8	teaching	teach	VERB
inlawrev-2157	1299	9	underprivileged	underprivileged	ADJ
inlawrev-2157	1299	10	children	child	NOUN
inlawrev-2157	1299	11	was	be	AUX
inlawrev-2157	1299	12	compensation	compensation	NOUN
inlawrev-2157	1299	13	to	to	PART
inlawrev-2157	1299	14	experienced	experienced	ADJ
inlawrev-2157	1299	15	teachers	teacher	NOUN
inlawrev-2157	1299	16	participating	participate	VERB
inlawrev-2157	1299	17	in	in	ADP
inlawrev-2157	1299	18	the	the	DET
inlawrev-2157	1299	19	program	program	NOUN
inlawrev-2157	1299	20	but	but	CCONJ
inlawrev-2157	1299	21	was	be	AUX
inlawrev-2157	1299	22	a	a	DET
inlawrev-2157	1299	23	scholarship	scholarship	NOUN
inlawrev-2157	1299	24	to	to	ADP
inlawrev-2157	1299	25	student	student	NOUN
inlawrev-2157	1299	26	-	-	PUNCT
inlawrev-2157	1299	27	interns	intern	NOUN
inlawrev-2157	1299	28	pursuing	pursue	VERB
inlawrev-2157	1299	29	studies	study	NOUN
inlawrev-2157	1299	30	leading	lead	VERB
inlawrev-2157	1299	31	to	to	ADP
inlawrev-2157	1299	32	advanced	advanced	ADJ
inlawrev-2157	1299	33	degrees	degree	NOUN
inlawrev-2157	1299	34	)	)	PUNCT
inlawrev-2157	1299	35	;	;	PUNCT
inlawrev-2157	1299	36	rev	rev	PROPN
inlawrev-2157	1299	37	.	.	PROPN
inlawrev-2157	1300	1	rul	rul	PROPN
inlawrev-2157	1300	2	.	.	PUNCT
inlawrev-2157	1301	1	68	68	NUM
inlawrev-2157	1301	2	-	-	SYM
inlawrev-2157	1301	3	146	146	NUM
inlawrev-2157	1301	4	,	,	PUNCT
inlawrev-2157	1301	5	1968	1968	NUM
inlawrev-2157	1301	6	-	-	SYM
inlawrev-2157	1301	7	1	1	NUM
inlawrev-2157	1301	8	cum	cum	NOUN
inlawrev-2157	1301	9	.	.	PUNCT
inlawrev-2157	1302	1	bull	bull	NOUN
inlawrev-2157	1302	2	.	.	PUNCT
inlawrev-2157	1303	1	58	58	NUM
inlawrev-2157	1303	2	(	(	PUNCT
inlawrev-2157	1303	3	national	national	PROPN
inlawrev-2157	1303	4	science	science	PROPN
inlawrev-2157	1303	5	foundation	foundation	PROPN
inlawrev-2157	1303	6	grant	grant	NOUN
inlawrev-2157	1303	7	to	to	PART
inlawrev-2157	1303	8	raise	raise	VERB
inlawrev-2157	1303	9	the	the	DET
inlawrev-2157	1303	10	academic	academic	ADJ
inlawrev-2157	1303	11	quality	quality	NOUN
inlawrev-2157	1303	12	of	of	ADP
inlawrev-2157	1303	13	colleges	college	NOUN
inlawrev-2157	1303	14	)	)	PUNCT
inlawrev-2157	1303	15	;	;	PUNCT
inlawrev-2157	1303	16	rev	rev	PROPN
inlawrev-2157	1303	17	.	.	PROPN
inlawrev-2157	1303	18	rul	rul	PROPN
inlawrev-2157	1303	19	.	.	PUNCT
inlawrev-2157	1304	1	61	61	NUM
inlawrev-2157	1304	2	-	-	SYM
inlawrev-2157	1304	3	174	174	NUM
inlawrev-2157	1304	4	,	,	PUNCT
inlawrev-2157	1304	5	1961	1961	NUM
inlawrev-2157	1304	6	-	-	SYM
inlawrev-2157	1304	7	2	2	NUM
inlawrev-2157	1304	8	cum	cum	NOUN
inlawrev-2157	1304	9	.	.	PUNCT
inlawrev-2157	1305	1	bull	bull	NOUN
inlawrev-2157	1305	2	.	.	PUNCT
inlawrev-2157	1306	1	28	28	NUM
inlawrev-2157	1306	2	(	(	PUNCT
inlawrev-2157	1306	3	hew	hew	VERB
inlawrev-2157	1306	4	grant	grant	NOUN
inlawrev-2157	1306	5	to	to	PART
inlawrev-2157	1306	6	develop	develop	VERB
inlawrev-2157	1306	7	a	a	DET
inlawrev-2157	1306	8	new	new	ADJ
inlawrev-2157	1306	9	teaching	teaching	NOUN
inlawrev-2157	1306	10	approach	approach	NOUN
inlawrev-2157	1306	11	to	to	ADP
inlawrev-2157	1306	12	algebra	algebra	NOUN
inlawrev-2157	1306	13	)	)	PUNCT
inlawrev-2157	1306	14	.	.	PUNCT
inlawrev-2157	1307	1	225robert	225robert	PROPN
inlawrev-2157	1307	2	w.	w.	NOUN
inlawrev-2157	1307	3	willie	willie	NOUN
inlawrev-2157	1307	4	,	,	PUNCT
inlawrev-2157	1307	5	57	57	NUM
inlawrev-2157	1307	6	t.c	t.c	PROPN
inlawrev-2157	1307	7	.	.	PROPN
inlawrev-2157	1307	8	383	383	NUM
inlawrev-2157	1307	9	,	,	PUNCT
inlawrev-2157	1307	10	389	389	NUM
inlawrev-2157	1307	11	(	(	PUNCT
inlawrev-2157	1307	12	1971	1971	NUM
inlawrev-2157	1307	13	)	)	PUNCT
inlawrev-2157	1307	14	.	.	PUNCT
inlawrev-2157	1308	1	226rev	226rev	NUM
inlawrev-2157	1308	2	.	.	X
inlawrev-2157	1308	3	rul	rul	NOUN
inlawrev-2157	1308	4	.	.	PUNCT
inlawrev-2157	1309	1	69	69	NUM
inlawrev-2157	1309	2	-	-	SYM
inlawrev-2157	1309	3	472	472	NUM
inlawrev-2157	1309	4	,	,	PUNCT
inlawrev-2157	1309	5	1969	1969	NUM
inlawrev-2157	1309	6	-	-	SYM
inlawrev-2157	1309	7	2	2	NUM
inlawrev-2157	1309	8	cum	cum	NOUN
inlawrev-2157	1309	9	.	.	PUNCT
inlawrev-2157	1310	1	bull	bull	NOUN
inlawrev-2157	1310	2	.	.	PUNCT
inlawrev-2157	1311	1	13	13	NUM
inlawrev-2157	1311	2	.	.	PUNCT
inlawrev-2157	1312	1	227ulak	227ulak	PROPN
inlawrev-2157	1312	2	v.	v.	ADP
inlawrev-2157	1312	3	united	united	PROPN
inlawrev-2157	1312	4	states	states	PROPN
inlawrev-2157	1312	5	,	,	PUNCT
inlawrev-2157	1312	6	1972	1972	NUM
inlawrev-2157	1312	7	-	-	SYM
inlawrev-2157	1312	8	1	1	NUM
inlawrev-2157	1312	9	u.s	u.s	PROPN
inlawrev-2157	1312	10	.	.	PROPN
inlawrev-2157	1312	11	tax	tax	PROPN
inlawrev-2157	1312	12	cas	cas	PROPN
inlawrev-2157	1312	13	.	.	PUNCT
inlawrev-2157	1313	1	fl	fl	PROPN
inlawrev-2157	1313	2	9468	9468	NUM
inlawrev-2157	1313	3	(	(	PUNCT
inlawrev-2157	1313	4	s.d	s.d	PROPN
inlawrev-2157	1313	5	.	.	PROPN
inlawrev-2157	1313	6	cal	cal	PROPN
inlawrev-2157	1313	7	.	.	PUNCT
inlawrev-2157	1313	8	1972	1972	NUM
inlawrev-2157	1313	9	)	)	PUNCT
inlawrev-2157	1313	10	;	;	PUNCT
inlawrev-2157	1313	11	jerry	jerry	PROPN
inlawrev-2157	1313	12	s.	s.	PROPN
inlawrev-2157	1313	13	turem	turem	VERB
inlawrev-2157	1313	14	,	,	PUNCT
inlawrev-2157	1313	15	54	54	NUM
inlawrev-2157	1313	16	t.c	t.c	PROPN
inlawrev-2157	1313	17	.	.	PROPN
inlawrev-2157	1313	18	1494	1494	NUM
inlawrev-2157	1313	19	,	,	PUNCT
inlawrev-2157	1313	20	1506	1506	NUM
inlawrev-2157	1313	21	-	-	SYM
inlawrev-2157	1313	22	07	07	NUM
inlawrev-2157	1313	23	(	(	PUNCT
inlawrev-2157	1313	24	1970	1970	NUM
inlawrev-2157	1313	25	)	)	PUNCT
inlawrev-2157	1313	26	;	;	PUNCT
inlawrev-2157	1313	27	marjorie	marjorie	PROPN
inlawrev-2157	1313	28	e.	e.	PROPN
inlawrev-2157	1313	29	haley	haley	PROPN
inlawrev-2157	1313	30	,	,	PUNCT
inlawrev-2157	1313	31	54	54	NUM
inlawrev-2157	1313	32	t.c	t.c	PROPN
inlawrev-2157	1313	33	.	.	PROPN
inlawrev-2157	1313	34	642	642	NUM
inlawrev-2157	1313	35	,	,	PUNCT
inlawrev-2157	1313	36	646	646	NUM
inlawrev-2157	1313	37	(	(	PUNCT
inlawrev-2157	1313	38	1970	1970	NUM
inlawrev-2157	1313	39	)	)	PUNCT
inlawrev-2157	1313	40	.	.	PUNCT
inlawrev-2157	1314	1	1975	1975	NUM
inlawrev-2157	1314	2	]	]	PUNCT
inlawrev-2157	1314	3	taxation	taxation	NOUN
inlawrev-2157	1314	4	of	of	ADP
inlawrev-2157	1314	5	scholarships	scholarship	NOUN
inlawrev-2157	1314	6	799	799	NUM
inlawrev-2157	1314	7	independent	independent	ADJ
inlawrev-2157	1314	8	research	research	NOUN
inlawrev-2157	1314	9	,	,	PUNCT
inlawrev-2157	1314	10	who	who	PRON
inlawrev-2157	1314	11	neither	neither	CCONJ
inlawrev-2157	1314	12	performed	perform	VERB
inlawrev-2157	1314	13	the	the	DET
inlawrev-2157	1314	14	duties	duty	NOUN
inlawrev-2157	1314	15	of	of	ADP
inlawrev-2157	1314	16	nor	nor	CCONJ
inlawrev-2157	1314	17	replaced	replace	VERB
inlawrev-2157	1314	18	staff	staff	NOUN
inlawrev-2157	1314	19	personnel	personnel	NOUN
inlawrev-2157	1314	20	,	,	PUNCT
inlawrev-2157	1314	21	were	be	AUX
inlawrev-2157	1314	22	not	not	PART
inlawrev-2157	1314	23	considered	consider	VERB
inlawrev-2157	1314	24	to	to	PART
inlawrev-2157	1314	25	be	be	AUX
inlawrev-2157	1314	26	employees.226	employees.226	NOUN
inlawrev-2157	1314	27	similarly	similarly	ADV
inlawrev-2157	1314	28	,	,	PUNCT
inlawrev-2157	1314	29	a	a	DET
inlawrev-2157	1314	30	university	university	NOUN
inlawrev-2157	1314	31	professor	professor	NOUN
inlawrev-2157	1314	32	who	who	PRON
inlawrev-2157	1314	33	received	receive	VERB
inlawrev-2157	1314	34	a	a	DET
inlawrev-2157	1314	35	grant	grant	NOUN
inlawrev-2157	1314	36	which	which	PRON
inlawrev-2157	1314	37	,	,	PUNCT
inlawrev-2157	1314	38	although	although	SCONJ
inlawrev-2157	1314	39	administered	administer	VERB
inlawrev-2157	1314	40	by	by	ADP
inlawrev-2157	1314	41	an	an	DET
inlawrev-2157	1314	42	employer	employer	NOUN
inlawrev-2157	1314	43	university	university	NOUN
inlawrev-2157	1314	44	,	,	PUNCT
inlawrev-2157	1314	45	would	would	AUX
inlawrev-2157	1314	46	follow	follow	VERB
inlawrev-2157	1314	47	the	the	DET
inlawrev-2157	1314	48	recipient	recipient	NOUN
inlawrev-2157	1314	49	should	should	AUX
inlawrev-2157	1314	50	he	he	PRON
inlawrev-2157	1314	51	move	move	VERB
inlawrev-2157	1314	52	to	to	ADP
inlawrev-2157	1314	53	another	another	DET
inlawrev-2157	1314	54	university	university	NOUN
inlawrev-2157	1314	55	was	be	AUX
inlawrev-2157	1314	56	not	not	PART
inlawrev-2157	1314	57	considered	consider	VERB
inlawrev-2157	1314	58	to	to	PART
inlawrev-2157	1314	59	be	be	AUX
inlawrev-2157	1314	60	an	an	DET
inlawrev-2157	1314	61	employee	employee	NOUN
inlawrev-2157	1314	62	for	for	ADP
inlawrev-2157	1314	63	the	the	DET
inlawrev-2157	1314	64	purposes	purpose	NOUN
inlawrev-2157	1314	65	of	of	ADP
inlawrev-2157	1314	66	the	the	DET
inlawrev-2157	1314	67	grant.229	grant.229	PROPN
inlawrev-2157	1314	68	in	in	ADP
inlawrev-2157	1314	69	both	both	DET
inlawrev-2157	1314	70	cases	case	NOUN
inlawrev-2157	1314	71	,	,	PUNCT
inlawrev-2157	1314	72	the	the	DET
inlawrev-2157	1314	73	stipends	stipend	NOUN
inlawrev-2157	1314	74	were	be	AUX
inlawrev-2157	1314	75	held	hold	VERB
inlawrev-2157	1314	76	to	to	PART
inlawrev-2157	1314	77	be	be	AUX
inlawrev-2157	1314	78	fellowships	fellowship	NOUN
inlawrev-2157	1314	79	.	.	PUNCT
inlawrev-2157	1315	1	it	it	PRON
inlawrev-2157	1315	2	is	be	AUX
inlawrev-2157	1315	3	also	also	ADV
inlawrev-2157	1315	4	possible	possible	ADJ
inlawrev-2157	1315	5	that	that	SCONJ
inlawrev-2157	1315	6	a	a	DET
inlawrev-2157	1315	7	grant	grant	NOUN
inlawrev-2157	1315	8	from	from	ADP
inlawrev-2157	1315	9	an	an	DET
inlawrev-2157	1315	10	entity	entity	NOUN
inlawrev-2157	1315	11	other	other	ADJ
inlawrev-2157	1315	12	than	than	ADP
inlawrev-2157	1315	13	an	an	DET
inlawrev-2157	1315	14	employer	employer	NOUN
inlawrev-2157	1315	15	is	be	AUX
inlawrev-2157	1315	16	compensation	compensation	NOUN
inlawrev-2157	1315	17	.	.	PUNCT
inlawrev-2157	1316	1	if	if	SCONJ
inlawrev-2157	1316	2	grants	grant	NOUN
inlawrev-2157	1316	3	are	be	AUX
inlawrev-2157	1316	4	made	make	VERB
inlawrev-2157	1316	5	to	to	ADP
inlawrev-2157	1316	6	persons	person	NOUN
inlawrev-2157	1316	7	of	of	ADP
inlawrev-2157	1316	8	proven	prove	VERB
inlawrev-2157	1316	9	originality	originality	NOUN
inlawrev-2157	1316	10	,	,	PUNCT
inlawrev-2157	1316	11	experience	experience	NOUN
inlawrev-2157	1316	12	,	,	PUNCT
inlawrev-2157	1316	13	and	and	CCONJ
inlawrev-2157	1316	14	ability	ability	NOUN
inlawrev-2157	1316	15	,	,	PUNCT
inlawrev-2157	1316	16	and	and	CCONJ
inlawrev-2157	1316	17	the	the	DET
inlawrev-2157	1316	18	legal	legal	ADJ
inlawrev-2157	1316	19	rights	right	NOUN
inlawrev-2157	1316	20	to	to	ADP
inlawrev-2157	1316	21	any	any	DET
inlawrev-2157	1316	22	discoveries	discovery	NOUN
inlawrev-2157	1316	23	arising	arise	VERB
inlawrev-2157	1316	24	from	from	ADP
inlawrev-2157	1316	25	research	research	NOUN
inlawrev-2157	1316	26	under	under	ADP
inlawrev-2157	1316	27	the	the	DET
inlawrev-2157	1316	28	grant	grant	NOUN
inlawrev-2157	1316	29	are	be	AUX
inlawrev-2157	1316	30	assigned	assign	VERB
inlawrev-2157	1316	31	to	to	ADP
inlawrev-2157	1316	32	the	the	DET
inlawrev-2157	1316	33	grantor	grantor	NOUN
inlawrev-2157	1316	34	,	,	PUNCT
inlawrev-2157	1316	35	the	the	DET
inlawrev-2157	1316	36	conclusion	conclusion	NOUN
inlawrev-2157	1316	37	may	may	AUX
inlawrev-2157	1316	38	be	be	AUX
inlawrev-2157	1316	39	drawn	draw	VERB
inlawrev-2157	1316	40	that	that	SCONJ
inlawrev-2157	1316	41	the	the	DET
inlawrev-2157	1316	42	primary	primary	ADJ
inlawrev-2157	1316	43	purpose	purpose	NOUN
inlawrev-2157	1316	44	of	of	ADP
inlawrev-2157	1316	45	the	the	DET
inlawrev-2157	1316	46	grant	grant	NOUN
inlawrev-2157	1316	47	is	be	AUX
inlawrev-2157	1316	48	to	to	PART
inlawrev-2157	1316	49	benefit	benefit	VERB
inlawrev-2157	1316	50	the	the	DET
inlawrev-2157	1316	51	grantor	grantor	NOUN
inlawrev-2157	1316	52	.	.	PUNCT
inlawrev-2157	1317	1	the	the	DET
inlawrev-2157	1317	2	grantor	grantor	NOUN
inlawrev-2157	1317	3	has	have	AUX
inlawrev-2157	1317	4	bargained	bargain	VERB
inlawrev-2157	1317	5	for	for	ADP
inlawrev-2157	1317	6	the	the	DET
inlawrev-2157	1317	7	services	service	NOUN
inlawrev-2157	1317	8	and	and	CCONJ
inlawrev-2157	1317	9	products	product	NOUN
inlawrev-2157	1317	10	of	of	ADP
inlawrev-2157	1317	11	the	the	DET
inlawrev-2157	1317	12	recipient	recipient	NOUN
inlawrev-2157	1317	13	,	,	PUNCT
inlawrev-2157	1317	14	and	and	CCONJ
inlawrev-2157	1317	15	the	the	DET
inlawrev-2157	1317	16	recipient	recipient	NOUN
inlawrev-2157	1317	17	has	have	AUX
inlawrev-2157	1317	18	received	receive	VERB
inlawrev-2157	1317	19	compensation	compensation	NOUN
inlawrev-2157	1317	20	in	in	ADP
inlawrev-2157	1317	21	return.230	return.230	PROPN
inlawrev-2157	1317	22	in	in	ADP
inlawrev-2157	1317	23	summary	summary	NOUN
inlawrev-2157	1317	24	,	,	PUNCT
inlawrev-2157	1317	25	grants	grant	NOUN
inlawrev-2157	1317	26	to	to	ADP
inlawrev-2157	1317	27	non	non	ADJ
inlawrev-2157	1317	28	-	-	ADJ
inlawrev-2157	1317	29	degree	degree	ADJ
inlawrev-2157	1317	30	candidate	candidate	NOUN
inlawrev-2157	1317	31	employees	employee	NOUN
inlawrev-2157	1317	32	from	from	ADP
inlawrev-2157	1317	33	the	the	DET
inlawrev-2157	1317	34	employer	employer	NOUN
inlawrev-2157	1317	35	generally	generally	ADV
inlawrev-2157	1317	36	are	be	AUX
inlawrev-2157	1317	37	compensation	compensation	NOUN
inlawrev-2157	1317	38	.	.	PUNCT
inlawrev-2157	1318	1	only	only	ADV
inlawrev-2157	1318	2	in	in	ADP
inlawrev-2157	1318	3	the	the	DET
inlawrev-2157	1318	4	rare	rare	ADJ
inlawrev-2157	1318	5	instance	instance	NOUN
inlawrev-2157	1318	6	in	in	ADP
inlawrev-2157	1318	7	which	which	PRON
inlawrev-2157	1318	8	the	the	DET
inlawrev-2157	1318	9	circumstances	circumstance	NOUN
inlawrev-2157	1318	10	show	show	VERB
inlawrev-2157	1318	11	that	that	SCONJ
inlawrev-2157	1318	12	no	no	DET
inlawrev-2157	1318	13	significant	significant	ADJ
inlawrev-2157	1318	14	benefit	benefit	NOUN
inlawrev-2157	1318	15	from	from	ADP
inlawrev-2157	1318	16	the	the	DET
inlawrev-2157	1318	17	recipient	recipient	NOUN
inlawrev-2157	1318	18	's	's	PART
inlawrev-2157	1318	19	activities	activity	NOUN
inlawrev-2157	1318	20	accrues	accrue	VERB
inlawrev-2157	1318	21	to	to	ADP
inlawrev-2157	1318	22	the	the	DET
inlawrev-2157	1318	23	grantor	grantor	NOUN
inlawrev-2157	1318	24	is	be	AUX
inlawrev-2157	1318	25	a	a	DET
inlawrev-2157	1318	26	stipend	stipend	NOUN
inlawrev-2157	1318	27	a	a	DET
inlawrev-2157	1318	28	fellowship	fellowship	NOUN
inlawrev-2157	1318	29	.	.	PUNCT
inlawrev-2157	1319	1	grants	grant	NOUN
inlawrev-2157	1319	2	to	to	ADP
inlawrev-2157	1319	3	non	non	ADJ
inlawrev-2157	1319	4	-	-	ADJ
inlawrev-2157	1319	5	degree	degree	ADJ
inlawrev-2157	1319	6	candidates	candidate	NOUN
inlawrev-2157	1319	7	from	from	ADP
inlawrev-2157	1319	8	a	a	DET
inlawrev-2157	1319	9	grantor	grantor	NOUN
inlawrev-2157	1319	10	who	who	PRON
inlawrev-2157	1319	11	is	be	AUX
inlawrev-2157	1319	12	not	not	PART
inlawrev-2157	1319	13	the	the	DET
inlawrev-2157	1319	14	recipient	recipient	NOUN
inlawrev-2157	1319	15	's	's	PART
inlawrev-2157	1319	16	employer	employer	NOUN
inlawrev-2157	1319	17	are	be	AUX
inlawrev-2157	1319	18	fellowships	fellowship	NOUN
inlawrev-2157	1319	19	unless	unless	SCONJ
inlawrev-2157	1319	20	the	the	DET
inlawrev-2157	1319	21	legal	legal	ADJ
inlawrev-2157	1319	22	rights	right	NOUN
inlawrev-2157	1319	23	to	to	ADP
inlawrev-2157	1319	24	discoveries	discovery	NOUN
inlawrev-2157	1319	25	or	or	CCONJ
inlawrev-2157	1319	26	products	product	NOUN
inlawrev-2157	1319	27	arising	arise	VERB
inlawrev-2157	1319	28	under	under	ADP
inlawrev-2157	1319	29	the	the	DET
inlawrev-2157	1319	30	grant	grant	NOUN
inlawrev-2157	1319	31	are	be	AUX
inlawrev-2157	1319	32	assigned	assign	VERB
inlawrev-2157	1319	33	to	to	ADP
inlawrev-2157	1319	34	the	the	DET
inlawrev-2157	1319	35	grantor	grantor	NOUN
inlawrev-2157	1319	36	.	.	PUNCT
inlawrev-2157	1320	1	v.	v.	ADP
inlawrev-2157	1320	2	conclusion	conclusion	NOUN
inlawrev-2157	1320	3	few	few	ADJ
inlawrev-2157	1320	4	solid	solid	ADJ
inlawrev-2157	1320	5	rules	rule	NOUN
inlawrev-2157	1320	6	can	can	AUX
inlawrev-2157	1320	7	be	be	AUX
inlawrev-2157	1320	8	formulated	formulate	VERB
inlawrev-2157	1320	9	which	which	PRON
inlawrev-2157	1320	10	will	will	AUX
inlawrev-2157	1320	11	guide	guide	VERB
inlawrev-2157	1320	12	one	one	NUM
inlawrev-2157	1320	13	in	in	ADP
inlawrev-2157	1320	14	determining	determine	VERB
inlawrev-2157	1320	15	that	that	SCONJ
inlawrev-2157	1320	16	a	a	DET
inlawrev-2157	1320	17	grant	grant	NOUN
inlawrev-2157	1320	18	requiring	require	VERB
inlawrev-2157	1320	19	services	service	NOUN
inlawrev-2157	1320	20	is	be	AUX
inlawrev-2157	1320	21	a	a	DET
inlawrev-2157	1320	22	scholarship	scholarship	NOUN
inlawrev-2157	1320	23	or	or	CCONJ
inlawrev-2157	1320	24	fellowship	fellowship	NOUN
inlawrev-2157	1320	25	.	.	PUNCT
inlawrev-2157	1321	1	it	it	PRON
inlawrev-2157	1321	2	often	often	ADV
inlawrev-2157	1321	3	has	have	AUX
inlawrev-2157	1321	4	been	be	AUX
inlawrev-2157	1321	5	stated	state	VERB
inlawrev-2157	1321	6	that	that	SCONJ
inlawrev-2157	1321	7	if	if	SCONJ
inlawrev-2157	1321	8	the	the	DET
inlawrev-2157	1321	9	primary	primary	ADJ
inlawrev-2157	1321	10	purpose	purpose	NOUN
inlawrev-2157	1321	11	of	of	ADP
inlawrev-2157	1321	12	a	a	DET
inlawrev-2157	1321	13	grant	grant	NOUN
inlawrev-2157	1321	14	is	be	AUX
inlawrev-2157	1321	15	to	to	PART
inlawrev-2157	1321	16	further	further	VERB
inlawrev-2157	1321	17	the	the	DET
inlawrev-2157	1321	18	education	education	NOUN
inlawrev-2157	1321	19	and	and	CCONJ
inlawrev-2157	1321	20	training	training	NOUN
inlawrev-2157	1321	21	of	of	ADP
inlawrev-2157	1321	22	a	a	DET
inlawrev-2157	1321	23	recipient	recipient	NOUN
inlawrev-2157	1321	24	in	in	ADP
inlawrev-2157	1321	25	an	an	DET
inlawrev-2157	1321	26	individual	individual	ADJ
inlawrev-2157	1321	27	capacity	capacity	NOUN
inlawrev-2157	1321	28	,	,	PUNCT
inlawrev-2157	1321	29	the	the	DET
inlawrev-2157	1321	30	grant	grant	NOUN
inlawrev-2157	1321	31	is	be	AUX
inlawrev-2157	1321	32	a	a	DET
inlawrev-2157	1321	33	scholarship	scholarship	NOUN
inlawrev-2157	1321	34	.	.	PUNCT
inlawrev-2157	1322	1	this	this	DET
inlawrev-2157	1322	2	statement	statement	NOUN
inlawrev-2157	1322	3	,	,	PUNCT
inlawrev-2157	1322	4	however	however	ADV
inlawrev-2157	1322	5	,	,	PUNCT
inlawrev-2157	1322	6	is	be	AUX
inlawrev-2157	1322	7	not	not	PART
inlawrev-2157	1322	8	a	a	DET
inlawrev-2157	1322	9	rule	rule	NOUN
inlawrev-2157	1322	10	which	which	PRON
inlawrev-2157	1322	11	may	may	AUX
inlawrev-2157	1322	12	be	be	AUX
inlawrev-2157	1322	13	applied	apply	VERB
inlawrev-2157	1322	14	mechanically	mechanically	ADV
inlawrev-2157	1322	15	but	but	CCONJ
inlawrev-2157	1322	16	is	be	AUX
inlawrev-2157	1322	17	a	a	DET
inlawrev-2157	1322	18	conclusion	conclusion	NOUN
inlawrev-2157	1322	19	drawn	draw	VERB
inlawrev-2157	1322	20	from	from	ADP
inlawrev-2157	1322	21	the	the	DET
inlawrev-2157	1322	22	collection	collection	NOUN
inlawrev-2157	1322	23	of	of	ADP
inlawrev-2157	1322	24	facts	fact	NOUN
inlawrev-2157	1322	25	which	which	PRON
inlawrev-2157	1322	26	are	be	AUX
inlawrev-2157	1322	27	variously	variously	ADV
inlawrev-2157	1322	28	weighted	weight	VERB
inlawrev-2157	1322	29	depending	depend	VERB
inlawrev-2157	1322	30	on	on	ADP
inlawrev-2157	1322	31	the	the	DET
inlawrev-2157	1322	32	circumstances	circumstance	NOUN
inlawrev-2157	1322	33	.	.	PUNCT
inlawrev-2157	1323	1	nonetheless	nonetheless	ADV
inlawrev-2157	1323	2	,	,	PUNCT
inlawrev-2157	1323	3	a	a	DET
inlawrev-2157	1323	4	few	few	ADJ
inlawrev-2157	1323	5	general	general	ADJ
inlawrev-2157	1323	6	guidelines	guideline	NOUN
inlawrev-2157	1323	7	may	may	AUX
inlawrev-2157	1323	8	be	be	AUX
inlawrev-2157	1323	9	postulated	postulate	VERB
inlawrev-2157	1323	10	.	.	PUNCT
inlawrev-2157	1324	1	many	many	ADJ
inlawrev-2157	1324	2	can	can	AUX
inlawrev-2157	1324	3	only	only	ADV
inlawrev-2157	1324	4	be	be	AUX
inlawrev-2157	1324	5	stated	state	VERB
inlawrev-2157	1324	6	228rev	228rev	NUM
inlawrev-2157	1324	7	.	.	PUNCT
inlawrev-2157	1325	1	rul	rul	NOUN
inlawrev-2157	1325	2	.	.	PUNCT
inlawrev-2157	1326	1	71	71	NUM
inlawrev-2157	1326	2	-	-	SYM
inlawrev-2157	1326	3	538	538	NUM
inlawrev-2157	1326	4	,	,	PUNCT
inlawrev-2157	1326	5	1971	1971	NUM
inlawrev-2157	1326	6	-	-	SYM
inlawrev-2157	1326	7	2	2	NUM
inlawrev-2157	1326	8	cum	cum	NOUN
inlawrev-2157	1326	9	.	.	PUNCT
inlawrev-2157	1327	1	bull	bull	NOUN
inlawrev-2157	1327	2	.	.	PUNCT
inlawrev-2157	1328	1	97	97	NUM
inlawrev-2157	1328	2	.	.	PUNCT
inlawrev-2157	1329	1	the	the	DET
inlawrev-2157	1329	2	fellow	fellow	NOUN
inlawrev-2157	1329	3	was	be	AUX
inlawrev-2157	1329	4	led	lead	VERB
inlawrev-2157	1329	5	through	through	ADP
inlawrev-2157	1329	6	several	several	ADJ
inlawrev-2157	1329	7	stages	stage	NOUN
inlawrev-2157	1329	8	of	of	ADP
inlawrev-2157	1329	9	development	development	NOUN
inlawrev-2157	1329	10	as	as	ADP
inlawrev-2157	1329	11	a	a	DET
inlawrev-2157	1329	12	research	research	NOUN
inlawrev-2157	1329	13	scientist	scientist	NOUN
inlawrev-2157	1329	14	:	:	PUNCT
inlawrev-2157	1329	15	library	library	NOUN
inlawrev-2157	1329	16	work	work	NOUN
inlawrev-2157	1329	17	,	,	PUNCT
inlawrev-2157	1329	18	observation	observation	NOUN
inlawrev-2157	1329	19	of	of	ADP
inlawrev-2157	1329	20	research	research	NOUN
inlawrev-2157	1329	21	projects	project	NOUN
inlawrev-2157	1329	22	,	,	PUNCT
inlawrev-2157	1329	23	work	work	VERB
inlawrev-2157	1329	24	on	on	ADP
inlawrev-2157	1329	25	a	a	DET
inlawrev-2157	1329	26	project	project	NOUN
inlawrev-2157	1329	27	under	under	ADP
inlawrev-2157	1329	28	supervision	supervision	NOUN
inlawrev-2157	1329	29	,	,	PUNCT
inlawrev-2157	1329	30	and	and	CCONJ
inlawrev-2157	1329	31	finally	finally	ADV
inlawrev-2157	1329	32	independent	independent	ADJ
inlawrev-2157	1329	33	work	work	NOUN
inlawrev-2157	1329	34	on	on	ADP
inlawrev-2157	1329	35	a	a	DET
inlawrev-2157	1329	36	project	project	NOUN
inlawrev-2157	1329	37	of	of	ADP
inlawrev-2157	1329	38	the	the	DET
inlawrev-2157	1329	39	fellow	fellow	NOUN
inlawrev-2157	1329	40	's	's	PART
inlawrev-2157	1329	41	own	own	ADJ
inlawrev-2157	1329	42	choosing	choosing	NOUN
inlawrev-2157	1329	43	.	.	PUNCT
inlawrev-2157	1330	1	it	it	PRON
inlawrev-2157	1330	2	was	be	AUX
inlawrev-2157	1330	3	not	not	PART
inlawrev-2157	1330	4	expected	expect	VERB
inlawrev-2157	1330	5	that	that	SCONJ
inlawrev-2157	1330	6	the	the	DET
inlawrev-2157	1330	7	activities	activity	NOUN
inlawrev-2157	1330	8	of	of	ADP
inlawrev-2157	1330	9	the	the	DET
inlawrev-2157	1330	10	fellow	fellow	NOUN
inlawrev-2157	1330	11	would	would	AUX
inlawrev-2157	1330	12	provide	provide	VERB
inlawrev-2157	1330	13	a	a	DET
inlawrev-2157	1330	14	net	net	ADJ
inlawrev-2157	1330	15	benefit	benefit	NOUN
inlawrev-2157	1330	16	to	to	ADP
inlawrev-2157	1330	17	the	the	DET
inlawrev-2157	1330	18	grantor	grantor	NOUN
inlawrev-2157	1330	19	.	.	PUNCT
inlawrev-2157	1331	1	229clarence	229clarence	NOUN
inlawrev-2157	1331	2	peiss	peiss	NOUN
inlawrev-2157	1331	3	,	,	PUNCT
inlawrev-2157	1331	4	40	40	NUM
inlawrev-2157	1331	5	t.c	t.c	NOUN
inlawrev-2157	1331	6	.	.	PROPN
inlawrev-2157	1331	7	78	78	NUM
inlawrev-2157	1331	8	(	(	PUNCT
inlawrev-2157	1331	9	1963	1963	NUM
inlawrev-2157	1331	10	)	)	PUNCT
inlawrev-2157	1331	11	.	.	PUNCT
inlawrev-2157	1332	1	the	the	DET
inlawrev-2157	1332	2	grant	grant	NOUN
inlawrev-2157	1332	3	was	be	AUX
inlawrev-2157	1332	4	received	receive	VERB
inlawrev-2157	1332	5	in	in	ADP
inlawrev-2157	1332	6	addition	addition	NOUN
inlawrev-2157	1332	7	to	to	ADP
inlawrev-2157	1332	8	the	the	DET
inlawrev-2157	1332	9	recipient	recipient	NOUN
inlawrev-2157	1332	10	's	's	PART
inlawrev-2157	1332	11	regular	regular	ADJ
inlawrev-2157	1332	12	salary	salary	NOUN
inlawrev-2157	1332	13	and	and	CCONJ
inlawrev-2157	1332	14	for	for	ADP
inlawrev-2157	1332	15	activities	activity	NOUN
inlawrev-2157	1332	16	not	not	PART
inlawrev-2157	1332	17	requires	require	VERB
inlawrev-2157	1332	18	of	of	ADP
inlawrev-2157	1332	19	the	the	DET
inlawrev-2157	1332	20	recipient	recipient	NOUN
inlawrev-2157	1332	21	as	as	ADP
inlawrev-2157	1332	22	an	an	DET
inlawrev-2157	1332	23	employee	employee	NOUN
inlawrev-2157	1332	24	.	.	PUNCT
inlawrev-2157	1333	1	230rev	230rev	NUM
inlawrev-2157	1333	2	.	.	X
inlawrev-2157	1334	1	rul	rul	NOUN
inlawrev-2157	1334	2	.	.	PUNCT
inlawrev-2157	1335	1	71	71	NUM
inlawrev-2157	1335	2	-	-	SYM
inlawrev-2157	1335	3	379	379	NUM
inlawrev-2157	1335	4	,	,	PUNCT
inlawrev-2157	1335	5	1971	1971	NUM
inlawrev-2157	1335	6	-	-	SYM
inlawrev-2157	1335	7	2	2	NUM
inlawrev-2157	1335	8	cum	cum	NOUN
inlawrev-2157	1335	9	.	.	PUNCT
inlawrev-2157	1336	1	bull	bull	NOUN
inlawrev-2157	1336	2	.	.	PUNCT
inlawrev-2157	1337	1	100	100	NUM
inlawrev-2157	1337	2	(	(	PUNCT
inlawrev-2157	1337	3	american	american	ADJ
inlawrev-2157	1337	4	heart	heart	PROPN
inlawrev-2157	1337	5	association	association	PROPN
inlawrev-2157	1337	6	established	establish	VERB
inlawrev-2157	1337	7	investigator	investigator	NOUN
inlawrev-2157	1337	8	awards	award	NOUN
inlawrev-2157	1337	9	to	to	PART
inlawrev-2157	1337	10	experienced	experienced	ADJ
inlawrev-2157	1337	11	researchers	researcher	NOUN
inlawrev-2157	1337	12	)	)	PUNCT
inlawrev-2157	1337	13	;	;	PUNCT
inlawrev-2157	1337	14	rev	rev	PROPN
inlawrev-2157	1337	15	.	.	PROPN
inlawrev-2157	1338	1	rul	rul	PROPN
inlawrev-2157	1338	2	.	.	PROPN
inlawrev-2157	1339	1	72263	72263	NUM
inlawrev-2157	1339	2	,	,	PUNCT
inlawrev-2157	1339	3	1972	1972	NUM
inlawrev-2157	1339	4	-	-	SYM
inlawrev-2157	1339	5	1	1	NUM
inlawrev-2157	1339	6	cum	cum	NOUN
inlawrev-2157	1339	7	.	.	PUNCT
inlawrev-2157	1340	1	bull	bull	NOUN
inlawrev-2157	1340	2	.	.	PUNCT
inlawrev-2157	1341	1	40	40	NUM
inlawrev-2157	1341	2	(	(	PUNCT
inlawrev-2157	1341	3	national	national	ADJ
inlawrev-2157	1341	4	institutes	institutes	PROPN
inlawrev-2157	1341	5	of	of	ADP
inlawrev-2157	1341	6	health	health	PROPN
inlawrev-2157	1341	7	grant	grant	NOUN
inlawrev-2157	1341	8	to	to	ADP
inlawrev-2157	1341	9	a	a	DET
inlawrev-2157	1341	10	physician	physician	NOUN
inlawrev-2157	1341	11	doing	do	VERB
inlawrev-2157	1341	12	post	post	ADJ
inlawrev-2157	1341	13	-	-	ADJ
inlawrev-2157	1341	14	doctoral	doctoral	ADJ
inlawrev-2157	1341	15	research	research	NOUN
inlawrev-2157	1341	16	at	at	ADP
inlawrev-2157	1341	17	a	a	DET
inlawrev-2157	1341	18	medical	medical	ADJ
inlawrev-2157	1341	19	school	school	NOUN
inlawrev-2157	1341	20	)	)	PUNCT
inlawrev-2157	1341	21	;	;	PUNCT
inlawrev-2157	1341	22	rev	rev	PROPN
inlawrev-2157	1341	23	.	.	PROPN
inlawrev-2157	1342	1	rul	rul	NOUN
inlawrev-2157	1342	2	.	.	PUNCT
inlawrev-2157	1343	1	73	73	NUM
inlawrev-2157	1343	2	-	-	SYM
inlawrev-2157	1343	3	564	564	NUM
inlawrev-2157	1343	4	,	,	PUNCT
inlawrev-2157	1343	5	1973	1973	NUM
inlawrev-2157	1343	6	-	-	SYM
inlawrev-2157	1343	7	2	2	NUM
inlawrev-2157	1343	8	cum	cum	NOUN
inlawrev-2157	1343	9	.	.	PUNCT
inlawrev-2157	1344	1	bull	bull	NOUN
inlawrev-2157	1344	2	.	.	PUNCT
inlawrev-2157	1345	1	28	28	NUM
inlawrev-2157	1346	1	(	(	PUNCT
inlawrev-2157	1346	2	foundation	foundation	NOUN
inlawrev-2157	1346	3	grant	grant	NOUN
inlawrev-2157	1346	4	to	to	ADP
inlawrev-2157	1346	5	a	a	DET
inlawrev-2157	1346	6	college	college	NOUN
inlawrev-2157	1346	7	professor	professor	NOUN
inlawrev-2157	1346	8	for	for	ADP
inlawrev-2157	1346	9	research	research	NOUN
inlawrev-2157	1346	10	work	work	NOUN
inlawrev-2157	1346	11	)	)	PUNCT
inlawrev-2157	1346	12	.	.	PUNCT
inlawrev-2157	1347	1	800	800	NUM
inlawrev-2157	1347	2	indiana	indiana	PROPN
inlawrev-2157	1347	3	law	law	PROPN
inlawrev-2157	1347	4	review	review	NOUN
inlawrev-2157	1347	5	[	[	X
inlawrev-2157	1347	6	vol	vol	NOUN
inlawrev-2157	1347	7	.	.	PUNCT
inlawrev-2157	1347	8	8:749	8:749	NUM
inlawrev-2157	1347	9	as	as	SCONJ
inlawrev-2157	1347	10	practices	practice	NOUN
inlawrev-2157	1347	11	to	to	PART
inlawrev-2157	1347	12	be	be	AUX
inlawrev-2157	1347	13	avoided	avoid	VERB
inlawrev-2157	1347	14	so	so	ADV
inlawrev-2157	1347	15	as	as	SCONJ
inlawrev-2157	1347	16	not	not	PART
inlawrev-2157	1347	17	to	to	PART
inlawrev-2157	1347	18	disqualify	disqualify	VERB
inlawrev-2157	1347	19	a	a	DET
inlawrev-2157	1347	20	grant	grant	NOUN
inlawrev-2157	1347	21	,	,	PUNCT
inlawrev-2157	1347	22	rather	rather	ADV
inlawrev-2157	1347	23	than	than	ADP
inlawrev-2157	1347	24	as	as	SCONJ
inlawrev-2157	1347	25	practices	practice	NOUN
inlawrev-2157	1347	26	to	to	PART
inlawrev-2157	1347	27	be	be	AUX
inlawrev-2157	1347	28	followed	follow	VERB
inlawrev-2157	1347	29	to	to	PART
inlawrev-2157	1347	30	qualify	qualify	VERB
inlawrev-2157	1347	31	a	a	DET
inlawrev-2157	1347	32	grant	grant	NOUN
inlawrev-2157	1347	33	as	as	ADP
inlawrev-2157	1347	34	a	a	DET
inlawrev-2157	1347	35	scholarship	scholarship	NOUN
inlawrev-2157	1347	36	.	.	PUNCT
inlawrev-2157	1348	1	grants	grant	NOUN
inlawrev-2157	1348	2	to	to	ADP
inlawrev-2157	1348	3	medical	medical	ADJ
inlawrev-2157	1348	4	residents	resident	NOUN
inlawrev-2157	1348	5	have	have	AUX
inlawrev-2157	1348	6	been	be	AUX
inlawrev-2157	1348	7	given	give	VERB
inlawrev-2157	1348	8	the	the	DET
inlawrev-2157	1348	9	most	most	ADV
inlawrev-2157	1348	10	consistent	consistent	ADJ
inlawrev-2157	1348	11	treatment	treatment	NOUN
inlawrev-2157	1348	12	by	by	ADP
inlawrev-2157	1348	13	the	the	DET
inlawrev-2157	1348	14	courts	court	NOUN
inlawrev-2157	1348	15	.	.	PUNCT
inlawrev-2157	1349	1	these	these	DET
inlawrev-2157	1349	2	grants	grant	NOUN
inlawrev-2157	1349	3	are	be	AUX
inlawrev-2157	1349	4	scholarships	scholarship	NOUN
inlawrev-2157	1349	5	only	only	ADV
inlawrev-2157	1349	6	in	in	ADP
inlawrev-2157	1349	7	the	the	DET
inlawrev-2157	1349	8	rare	rare	ADJ
inlawrev-2157	1349	9	instance	instance	NOUN
inlawrev-2157	1349	10	when	when	SCONJ
inlawrev-2157	1349	11	a	a	DET
inlawrev-2157	1349	12	recipient	recipient	NOUN
inlawrev-2157	1349	13	's	's	PART
inlawrev-2157	1349	14	activities	activity	NOUN
inlawrev-2157	1349	15	are	be	AUX
inlawrev-2157	1349	16	largely	largely	ADV
inlawrev-2157	1349	17	observational	observational	ADJ
inlawrev-2157	1349	18	or	or	CCONJ
inlawrev-2157	1349	19	highly	highly	ADV
inlawrev-2157	1349	20	supervised	supervised	ADJ
inlawrev-2157	1349	21	and	and	CCONJ
inlawrev-2157	1349	22	when	when	SCONJ
inlawrev-2157	1349	23	it	it	PRON
inlawrev-2157	1349	24	is	be	AUX
inlawrev-2157	1349	25	obvious	obvious	ADJ
inlawrev-2157	1349	26	that	that	SCONJ
inlawrev-2157	1349	27	a	a	DET
inlawrev-2157	1349	28	hospital	hospital	NOUN
inlawrev-2157	1349	29	could	could	AUX
inlawrev-2157	1349	30	continue	continue	VERB
inlawrev-2157	1349	31	to	to	PART
inlawrev-2157	1349	32	function	function	VERB
inlawrev-2157	1349	33	at	at	ADP
inlawrev-2157	1349	34	the	the	DET
inlawrev-2157	1349	35	same	same	ADJ
inlawrev-2157	1349	36	level	level	NOUN
inlawrev-2157	1349	37	without	without	ADP
inlawrev-2157	1349	38	the	the	DET
inlawrev-2157	1349	39	services	service	NOUN
inlawrev-2157	1349	40	of	of	ADP
inlawrev-2157	1349	41	the	the	DET
inlawrev-2157	1349	42	resident	resident	NOUN
inlawrev-2157	1349	43	.	.	PUNCT
inlawrev-2157	1350	1	similarly	similarly	ADV
inlawrev-2157	1350	2	,	,	PUNCT
inlawrev-2157	1350	3	educational	educational	ADJ
inlawrev-2157	1350	4	grants	grant	NOUN
inlawrev-2157	1350	5	given	give	VERB
inlawrev-2157	1350	6	to	to	ADP
inlawrev-2157	1350	7	employees	employee	NOUN
inlawrev-2157	1350	8	by	by	ADP
inlawrev-2157	1350	9	their	their	PRON
inlawrev-2157	1350	10	employer	employer	NOUN
inlawrev-2157	1350	11	nearly	nearly	ADV
inlawrev-2157	1350	12	always	always	ADV
inlawrev-2157	1350	13	are	be	AUX
inlawrev-2157	1350	14	compensation	compensation	NOUN
inlawrev-2157	1350	15	.	.	PUNCT
inlawrev-2157	1351	1	however	however	ADV
inlawrev-2157	1351	2	,	,	PUNCT
inlawrev-2157	1351	3	in	in	ADP
inlawrev-2157	1351	4	this	this	DET
inlawrev-2157	1351	5	situation	situation	NOUN
inlawrev-2157	1351	6	,	,	PUNCT
inlawrev-2157	1351	7	a	a	DET
inlawrev-2157	1351	8	grant	grant	NOUN
inlawrev-2157	1351	9	qualifies	qualify	VERB
inlawrev-2157	1351	10	as	as	ADP
inlawrev-2157	1351	11	a	a	DET
inlawrev-2157	1351	12	scholarship	scholarship	NOUN
inlawrev-2157	1351	13	if	if	SCONJ
inlawrev-2157	1351	14	the	the	DET
inlawrev-2157	1351	15	employment	employment	NOUN
inlawrev-2157	1351	16	relationship	relationship	NOUN
inlawrev-2157	1351	17	is	be	AUX
inlawrev-2157	1351	18	completely	completely	ADV
inlawrev-2157	1351	19	severed	sever	VERB
inlawrev-2157	1351	20	,	,	PUNCT
inlawrev-2157	1351	21	which	which	PRON
inlawrev-2157	1351	22	requires	require	VERB
inlawrev-2157	1351	23	a	a	DET
inlawrev-2157	1351	24	stipend	stipend	NOUN
inlawrev-2157	1351	25	based	base	VERB
inlawrev-2157	1351	26	on	on	ADP
inlawrev-2157	1351	27	financial	financial	ADJ
inlawrev-2157	1351	28	need	need	NOUN
inlawrev-2157	1351	29	rather	rather	ADV
inlawrev-2157	1351	30	than	than	ADP
inlawrev-2157	1351	31	previous	previous	ADJ
inlawrev-2157	1351	32	salary	salary	NOUN
inlawrev-2157	1351	33	,	,	PUNCT
inlawrev-2157	1351	34	and	and	CCONJ
inlawrev-2157	1351	35	an	an	DET
inlawrev-2157	1351	36	absence	absence	NOUN
inlawrev-2157	1351	37	of	of	ADP
inlawrev-2157	1351	38	employee	employee	NOUN
inlawrev-2157	1351	39	benefits	benefit	NOUN
inlawrev-2157	1351	40	and	and	CCONJ
inlawrev-2157	1351	41	of	of	ADP
inlawrev-2157	1351	42	services	service	NOUN
inlawrev-2157	1351	43	performed	perform	VERB
inlawrev-2157	1351	44	for	for	ADP
inlawrev-2157	1351	45	the	the	DET
inlawrev-2157	1351	46	grantor	grantor	NOUN
inlawrev-2157	1351	47	during	during	ADP
inlawrev-2157	1351	48	the	the	DET
inlawrev-2157	1351	49	period	period	NOUN
inlawrev-2157	1351	50	of	of	ADP
inlawrev-2157	1351	51	the	the	DET
inlawrev-2157	1351	52	grant	grant	NOUN
inlawrev-2157	1351	53	.	.	PUNCT
inlawrev-2157	1352	1	no	no	DET
inlawrev-2157	1352	2	obligation	obligation	NOUN
inlawrev-2157	1352	3	or	or	CCONJ
inlawrev-2157	1352	4	expectation	expectation	NOUN
inlawrev-2157	1352	5	of	of	ADP
inlawrev-2157	1352	6	continued	continue	VERB
inlawrev-2157	1352	7	employment	employment	NOUN
inlawrev-2157	1352	8	can	can	AUX
inlawrev-2157	1352	9	exist	exist	VERB
inlawrev-2157	1352	10	.	.	PUNCT
inlawrev-2157	1353	1	in	in	ADP
inlawrev-2157	1353	2	addition	addition	NOUN
inlawrev-2157	1353	3	,	,	PUNCT
inlawrev-2157	1353	4	the	the	DET
inlawrev-2157	1353	5	rights	right	NOUN
inlawrev-2157	1353	6	to	to	ADP
inlawrev-2157	1353	7	the	the	DET
inlawrev-2157	1353	8	product	product	NOUN
inlawrev-2157	1353	9	of	of	ADP
inlawrev-2157	1353	10	the	the	DET
inlawrev-2157	1353	11	research	research	NOUN
inlawrev-2157	1353	12	or	or	CCONJ
inlawrev-2157	1353	13	study	study	NOUN
inlawrev-2157	1353	14	must	must	AUX
inlawrev-2157	1353	15	not	not	PART
inlawrev-2157	1353	16	inure	inure	VERB
inlawrev-2157	1353	17	to	to	ADP
inlawrev-2157	1353	18	the	the	DET
inlawrev-2157	1353	19	benefit	benefit	NOUN
inlawrev-2157	1353	20	of	of	ADP
inlawrev-2157	1353	21	the	the	DET
inlawrev-2157	1353	22	grantor	grantor	NOUN
inlawrev-2157	1353	23	.	.	PUNCT
inlawrev-2157	1354	1	conversely	conversely	ADV
inlawrev-2157	1354	2	,	,	PUNCT
inlawrev-2157	1354	3	graduate	graduate	NOUN
inlawrev-2157	1354	4	assistantship	assistantship	NOUN
inlawrev-2157	1354	5	research	research	NOUN
inlawrev-2157	1354	6	grants	grant	NOUN
inlawrev-2157	1354	7	usually	usually	ADV
inlawrev-2157	1354	8	are	be	AUX
inlawrev-2157	1354	9	scholarships	scholarship	NOUN
inlawrev-2157	1354	10	when	when	SCONJ
inlawrev-2157	1354	11	substantially	substantially	ADV
inlawrev-2157	1354	12	equivalent	equivalent	ADJ
inlawrev-2157	1354	13	activities	activity	NOUN
inlawrev-2157	1354	14	under	under	ADP
inlawrev-2157	1354	15	the	the	DET
inlawrev-2157	1354	16	direction	direction	NOUN
inlawrev-2157	1354	17	of	of	ADP
inlawrev-2157	1354	18	the	the	DET
inlawrev-2157	1354	19	degree	degree	NOUN
inlawrev-2157	1354	20	-	-	PUNCT
inlawrev-2157	1354	21	granting	grant	VERB
inlawrev-2157	1354	22	department	department	NOUN
inlawrev-2157	1354	23	are	be	AUX
inlawrev-2157	1354	24	required	require	VERB
inlawrev-2157	1354	25	of	of	ADP
inlawrev-2157	1354	26	all	all	DET
inlawrev-2157	1354	27	degree	degree	NOUN
inlawrev-2157	1354	28	candidates	candidate	NOUN
inlawrev-2157	1354	29	and	and	CCONJ
inlawrev-2157	1354	30	academic	academic	ADJ
inlawrev-2157	1354	31	credit	credit	NOUN
inlawrev-2157	1354	32	is	be	AUX
inlawrev-2157	1354	33	given	give	VERB
inlawrev-2157	1354	34	.	.	PUNCT
inlawrev-2157	1355	1	the	the	DET
inlawrev-2157	1355	2	status	status	NOUN
inlawrev-2157	1355	3	of	of	ADP
inlawrev-2157	1355	4	teaching	teach	VERB
inlawrev-2157	1355	5	assistantship	assistantship	NOUN
inlawrev-2157	1355	6	stipends	stipend	NOUN
inlawrev-2157	1355	7	,	,	PUNCT
inlawrev-2157	1355	8	however	however	ADV
inlawrev-2157	1355	9	,	,	PUNCT
inlawrev-2157	1355	10	is	be	AUX
inlawrev-2157	1355	11	not	not	PART
inlawrev-2157	1355	12	as	as	ADV
inlawrev-2157	1355	13	firmly	firmly	ADV
inlawrev-2157	1355	14	settled	settle	VERB
inlawrev-2157	1355	15	as	as	ADP
inlawrev-2157	1355	16	that	that	PRON
inlawrev-2157	1355	17	of	of	ADP
inlawrev-2157	1355	18	research	research	NOUN
inlawrev-2157	1355	19	grants	grant	NOUN
inlawrev-2157	1355	20	.	.	PUNCT
inlawrev-2157	1356	1	a	a	PRON
inlawrev-2157	1356	2	more	more	ADV
inlawrev-2157	1356	3	clearly	clearly	ADV
inlawrev-2157	1356	4	demonstrated	demonstrate	VERB
inlawrev-2157	1356	5	absence	absence	NOUN
inlawrev-2157	1356	6	of	of	ADP
inlawrev-2157	1356	7	benefit	benefit	NOUN
inlawrev-2157	1356	8	to	to	ADP
inlawrev-2157	1356	9	the	the	DET
inlawrev-2157	1356	10	university	university	NOUN
inlawrev-2157	1356	11	is	be	AUX
inlawrev-2157	1356	12	required	require	VERB
inlawrev-2157	1356	13	of	of	ADP
inlawrev-2157	1356	14	teaching	teach	VERB
inlawrev-2157	1356	15	assistants	assistant	NOUN
inlawrev-2157	1356	16	before	before	SCONJ
inlawrev-2157	1356	17	a	a	DET
inlawrev-2157	1356	18	teaching	teaching	NOUN
inlawrev-2157	1356	19	stipend	stipend	NOUN
inlawrev-2157	1356	20	is	be	AUX
inlawrev-2157	1356	21	excludable	excludable	ADJ
inlawrev-2157	1356	22	.	.	PUNCT
inlawrev-2157	1357	1	also	also	ADV
inlawrev-2157	1357	2	,	,	PUNCT
inlawrev-2157	1357	3	the	the	DET
inlawrev-2157	1357	4	responsibility	responsibility	NOUN
inlawrev-2157	1357	5	given	give	VERB
inlawrev-2157	1357	6	the	the	DET
inlawrev-2157	1357	7	grant	grant	NOUN
inlawrev-2157	1357	8	recipient	recipient	NOUN
inlawrev-2157	1357	9	must	must	AUX
inlawrev-2157	1357	10	be	be	AUX
inlawrev-2157	1357	11	severely	severely	ADV
inlawrev-2157	1357	12	limited	limit	VERB
inlawrev-2157	1357	13	and	and	CCONJ
inlawrev-2157	1357	14	the	the	DET
inlawrev-2157	1357	15	number	number	NOUN
inlawrev-2157	1357	16	of	of	ADP
inlawrev-2157	1357	17	such	such	ADJ
inlawrev-2157	1357	18	grants	grant	NOUN
inlawrev-2157	1357	19	offered	offer	VERB
inlawrev-2157	1357	20	must	must	AUX
inlawrev-2157	1357	21	not	not	PART
inlawrev-2157	1357	22	be	be	AUX
inlawrev-2157	1357	23	based	base	VERB
inlawrev-2157	1357	24	on	on	ADP
inlawrev-2157	1357	25	the	the	DET
inlawrev-2157	1357	26	university	university	NOUN
inlawrev-2157	1357	27	's	's	PART
inlawrev-2157	1357	28	need	need	NOUN
inlawrev-2157	1357	29	for	for	ADP
inlawrev-2157	1357	30	teachers	teacher	NOUN
inlawrev-2157	1357	31	.	.	PUNCT
inlawrev-2157	1358	1	between	between	ADP
inlawrev-2157	1358	2	these	these	DET
inlawrev-2157	1358	3	extremes	extreme	NOUN
inlawrev-2157	1358	4	are	be	AUX
inlawrev-2157	1358	5	other	other	ADJ
inlawrev-2157	1358	6	grants	grant	NOUN
inlawrev-2157	1358	7	offered	offer	VERB
inlawrev-2157	1358	8	by	by	ADP
inlawrev-2157	1358	9	universities	university	NOUN
inlawrev-2157	1358	10	and	and	CCONJ
inlawrev-2157	1358	11	charitable	charitable	ADJ
inlawrev-2157	1358	12	and	and	CCONJ
inlawrev-2157	1358	13	governmental	governmental	ADJ
inlawrev-2157	1358	14	agencies	agency	NOUN
inlawrev-2157	1358	15	,	,	PUNCT
inlawrev-2157	1358	16	either	either	CCONJ
inlawrev-2157	1358	17	directly	directly	ADV
inlawrev-2157	1358	18	to	to	ADP
inlawrev-2157	1358	19	the	the	DET
inlawrev-2157	1358	20	recipient	recipient	NOUN
inlawrev-2157	1358	21	or	or	CCONJ
inlawrev-2157	1358	22	through	through	ADP
inlawrev-2157	1358	23	the	the	DET
inlawrev-2157	1358	24	beneficiary	beneficiary	NOUN
inlawrev-2157	1358	25	of	of	ADP
inlawrev-2157	1358	26	the	the	DET
inlawrev-2157	1358	27	services	service	NOUN
inlawrev-2157	1358	28	.	.	PUNCT
inlawrev-2157	1359	1	the	the	DET
inlawrev-2157	1359	2	income	income	NOUN
inlawrev-2157	1359	3	tax	tax	NOUN
inlawrev-2157	1359	4	status	status	NOUN
inlawrev-2157	1359	5	of	of	ADP
inlawrev-2157	1359	6	these	these	DET
inlawrev-2157	1359	7	grants	grant	NOUN
inlawrev-2157	1359	8	seems	seem	VERB
inlawrev-2157	1359	9	to	to	PART
inlawrev-2157	1359	10	be	be	AUX
inlawrev-2157	1359	11	determined	determine	VERB
inlawrev-2157	1359	12	by	by	ADP
inlawrev-2157	1359	13	weighing	weigh	VERB
inlawrev-2157	1359	14	the	the	DET
inlawrev-2157	1359	15	facts	fact	NOUN
inlawrev-2157	1359	16	on	on	ADP
inlawrev-2157	1359	17	each	each	DET
inlawrev-2157	1359	18	side	side	NOUN
inlawrev-2157	1359	19	and	and	CCONJ
inlawrev-2157	1359	20	then	then	ADV
inlawrev-2157	1359	21	reaching	reach	VERB
inlawrev-2157	1359	22	a	a	DET
inlawrev-2157	1359	23	decision	decision	NOUN
inlawrev-2157	1359	24	based	base	VERB
inlawrev-2157	1359	25	on	on	ADP
inlawrev-2157	1359	26	the	the	DET
inlawrev-2157	1359	27	totality	totality	NOUN
inlawrev-2157	1359	28	of	of	ADP
inlawrev-2157	1359	29	the	the	DET
inlawrev-2157	1359	30	circumstances	circumstance	NOUN
inlawrev-2157	1359	31	.	.	PUNCT
inlawrev-2157	1360	1	definite	definite	ADJ
inlawrev-2157	1360	2	steps	step	NOUN
inlawrev-2157	1360	3	can	can	AUX
inlawrev-2157	1360	4	be	be	AUX
inlawrev-2157	1360	5	taken	take	VERB
inlawrev-2157	1360	6	to	to	PART
inlawrev-2157	1360	7	enhance	enhance	VERB
inlawrev-2157	1360	8	the	the	DET
inlawrev-2157	1360	9	probability	probability	NOUN
inlawrev-2157	1360	10	of	of	ADP
inlawrev-2157	1360	11	a	a	DET
inlawrev-2157	1360	12	determination	determination	NOUN
inlawrev-2157	1360	13	that	that	SCONJ
inlawrev-2157	1360	14	a	a	DET
inlawrev-2157	1360	15	given	give	VERB
inlawrev-2157	1360	16	stipend	stipend	NOUN
inlawrev-2157	1360	17	is	be	AUX
inlawrev-2157	1360	18	a	a	DET
inlawrev-2157	1360	19	scholarship	scholarship	NOUN
inlawrev-2157	1360	20	or	or	CCONJ
inlawrev-2157	1360	21	fellowship	fellowship	NOUN
inlawrev-2157	1360	22	.	.	PUNCT
inlawrev-2157	1361	1	in	in	ADP
inlawrev-2157	1361	2	the	the	DET
inlawrev-2157	1361	3	case	case	NOUN
inlawrev-2157	1361	4	of	of	ADP
inlawrev-2157	1361	5	grants	grant	NOUN
inlawrev-2157	1361	6	to	to	ADP
inlawrev-2157	1361	7	degree	degree	NOUN
inlawrev-2157	1361	8	candidates	candidate	NOUN
inlawrev-2157	1361	9	,	,	PUNCT
inlawrev-2157	1361	10	the	the	DET
inlawrev-2157	1361	11	activities	activity	NOUN
inlawrev-2157	1361	12	required	require	VERB
inlawrev-2157	1361	13	of	of	ADP
inlawrev-2157	1361	14	the	the	DET
inlawrev-2157	1361	15	recipients	recipient	NOUN
inlawrev-2157	1361	16	should	should	AUX
inlawrev-2157	1361	17	be	be	AUX
inlawrev-2157	1361	18	considered	consider	VERB
inlawrev-2157	1361	19	part	part	NOUN
inlawrev-2157	1361	20	of	of	ADP
inlawrev-2157	1361	21	a	a	DET
inlawrev-2157	1361	22	particular	particular	ADJ
inlawrev-2157	1361	23	course	course	NOUN
inlawrev-2157	1361	24	of	of	ADP
inlawrev-2157	1361	25	study	study	NOUN
inlawrev-2157	1361	26	for	for	ADP
inlawrev-2157	1361	27	which	which	PRON
inlawrev-2157	1361	28	academic	academic	ADJ
inlawrev-2157	1361	29	credit	credit	NOUN
inlawrev-2157	1361	30	is	be	AUX
inlawrev-2157	1361	31	given	give	VERB
inlawrev-2157	1361	32	.	.	PUNCT
inlawrev-2157	1362	1	in	in	ADP
inlawrev-2157	1362	2	addition	addition	NOUN
inlawrev-2157	1362	3	,	,	PUNCT
inlawrev-2157	1362	4	the	the	DET
inlawrev-2157	1362	5	amount	amount	NOUN
inlawrev-2157	1362	6	of	of	ADP
inlawrev-2157	1362	7	the	the	DET
inlawrev-2157	1362	8	grant	grant	NOUN
inlawrev-2157	1362	9	should	should	AUX
inlawrev-2157	1362	10	be	be	AUX
inlawrev-2157	1362	11	based	base	VERB
inlawrev-2157	1362	12	on	on	ADP
inlawrev-2157	1362	13	financial	financial	ADJ
inlawrev-2157	1362	14	need	need	NOUN
inlawrev-2157	1362	15	,	,	PUNCT
inlawrev-2157	1362	16	education	education	NOUN
inlawrev-2157	1362	17	expenses	expense	NOUN
inlawrev-2157	1362	18	,	,	PUNCT
inlawrev-2157	1362	19	or	or	CCONJ
inlawrev-2157	1362	20	academic	academic	ADJ
inlawrev-2157	1362	21	ability	ability	NOUN
inlawrev-2157	1362	22	and	and	CCONJ
inlawrev-2157	1362	23	must	must	AUX
inlawrev-2157	1362	24	bear	bear	VERB
inlawrev-2157	1362	25	no	no	DET
inlawrev-2157	1362	26	relation	relation	NOUN
inlawrev-2157	1362	27	to	to	ADP
inlawrev-2157	1362	28	the	the	DET
inlawrev-2157	1362	29	salary	salary	NOUN
inlawrev-2157	1362	30	which	which	PRON
inlawrev-2157	1362	31	is	be	AUX
inlawrev-2157	1362	32	paid	pay	VERB
inlawrev-2157	1362	33	for	for	ADP
inlawrev-2157	1362	34	similar	similar	ADJ
inlawrev-2157	1362	35	services	service	NOUN
inlawrev-2157	1362	36	in	in	ADP
inlawrev-2157	1362	37	an	an	DET
inlawrev-2157	1362	38	employment	employment	NOUN
inlawrev-2157	1362	39	relationship	relationship	NOUN
inlawrev-2157	1362	40	.	.	PUNCT
inlawrev-2157	1363	1	administratively	administratively	ADV
inlawrev-2157	1363	2	,	,	PUNCT
inlawrev-2157	1363	3	such	such	ADJ
inlawrev-2157	1363	4	stipends	stipend	NOUN
inlawrev-2157	1363	5	should	should	AUX
inlawrev-2157	1363	6	be	be	AUX
inlawrev-2157	1363	7	treated	treat	VERB
inlawrev-2157	1363	8	as	as	ADP
inlawrev-2157	1363	9	any	any	DET
inlawrev-2157	1363	10	other	other	ADJ
inlawrev-2157	1363	11	university	university	NOUN
inlawrev-2157	1363	12	scholarship	scholarship	NOUN
inlawrev-2157	1363	13	as	as	ADP
inlawrev-2157	1363	14	to	to	ADP
inlawrev-2157	1363	15	the	the	DET
inlawrev-2157	1363	16	selection	selection	NOUN
inlawrev-2157	1363	17	of	of	ADP
inlawrev-2157	1363	18	recipients	recipient	NOUN
inlawrev-2157	1363	19	,	,	PUNCT
inlawrev-2157	1363	20	the	the	DET
inlawrev-2157	1363	21	account	account	NOUN
inlawrev-2157	1363	22	from	from	ADP
inlawrev-2157	1363	23	which	which	PRON
inlawrev-2157	1363	24	it	it	PRON
inlawrev-2157	1363	25	is	be	AUX
inlawrev-2157	1363	26	paid	pay	VERB
inlawrev-2157	1363	27	,	,	PUNCT
inlawrev-2157	1363	28	and	and	CCONJ
inlawrev-2157	1363	29	income	income	NOUN
inlawrev-2157	1363	30	tax	tax	NOUN
inlawrev-2157	1363	31	1975	1975	NUM
inlawrev-2157	1363	32	]	]	PUNCT
inlawrev-2157	1363	33	taxation	taxation	NOUN
inlawrev-2157	1363	34	of	of	ADP
inlawrev-2157	1363	35	scholarships	scholarship	NOUN
inlawrev-2157	1363	36	801	801	NUM
inlawrev-2157	1363	37	withholding	withholding	NOUN
inlawrev-2157	1363	38	.	.	PUNCT
inlawrev-2157	1364	1	the	the	DET
inlawrev-2157	1364	2	university	university	NOUN
inlawrev-2157	1364	3	brochures	brochure	NOUN
inlawrev-2157	1364	4	should	should	AUX
inlawrev-2157	1364	5	refer	refer	VERB
inlawrev-2157	1364	6	to	to	ADP
inlawrev-2157	1364	7	the	the	DET
inlawrev-2157	1364	8	grants	grant	NOUN
inlawrev-2157	1364	9	as	as	ADP
inlawrev-2157	1364	10	"	"	PUNCT
inlawrev-2157	1364	11	scholarships	scholarship	NOUN
inlawrev-2157	1364	12	"	"	PUNCT
inlawrev-2157	1364	13	and	and	CCONJ
inlawrev-2157	1364	14	to	to	ADP
inlawrev-2157	1364	15	the	the	DET
inlawrev-2157	1364	16	recipients	recipient	NOUN
inlawrev-2157	1364	17	as	as	ADP
inlawrev-2157	1364	18	"	"	PUNCT
inlawrev-2157	1364	19	students	student	NOUN
inlawrev-2157	1364	20	.	.	PUNCT
inlawrev-2157	1364	21	"	"	PUNCT
inlawrev-2157	1365	1	the	the	DET
inlawrev-2157	1365	2	words	word	NOUN
inlawrev-2157	1365	3	"	"	PUNCT
inlawrev-2157	1365	4	salary	salary	NOUN
inlawrev-2157	1365	5	"	"	PUNCT
inlawrev-2157	1365	6	and	and	CCONJ
inlawrev-2157	1365	7	"	"	PUNCT
inlawrev-2157	1365	8	employee	employee	NOUN
inlawrev-2157	1365	9	"	"	PUNCT
inlawrev-2157	1365	10	must	must	AUX
inlawrev-2157	1365	11	be	be	AUX
inlawrev-2157	1365	12	avoided	avoid	VERB
inlawrev-2157	1365	13	.	.	PUNCT
inlawrev-2157	1366	1	whether	whether	SCONJ
inlawrev-2157	1366	2	or	or	CCONJ
inlawrev-2157	1366	3	not	not	PART
inlawrev-2157	1366	4	a	a	DET
inlawrev-2157	1366	5	recipient	recipient	NOUN
inlawrev-2157	1366	6	is	be	AUX
inlawrev-2157	1366	7	a	a	DET
inlawrev-2157	1366	8	degree	degree	NOUN
inlawrev-2157	1366	9	candidate	candidate	NOUN
inlawrev-2157	1366	10	,	,	PUNCT
inlawrev-2157	1366	11	no	no	DET
inlawrev-2157	1366	12	prior	prior	ADJ
inlawrev-2157	1366	13	or	or	CCONJ
inlawrev-2157	1366	14	subsequent	subsequent	ADJ
inlawrev-2157	1366	15	employment	employment	NOUN
inlawrev-2157	1366	16	relationship	relationship	NOUN
inlawrev-2157	1366	17	between	between	ADP
inlawrev-2157	1366	18	the	the	DET
inlawrev-2157	1366	19	grantor	grantor	NOUN
inlawrev-2157	1366	20	and	and	CCONJ
inlawrev-2157	1366	21	the	the	DET
inlawrev-2157	1366	22	recipient	recipient	NOUN
inlawrev-2157	1366	23	should	should	AUX
inlawrev-2157	1366	24	exist	exist	VERB
inlawrev-2157	1366	25	.	.	PUNCT
inlawrev-2157	1367	1	furthermore	furthermore	ADV
inlawrev-2157	1367	2	,	,	PUNCT
inlawrev-2157	1367	3	a	a	DET
inlawrev-2157	1367	4	grantor	grantor	NOUN
inlawrev-2157	1367	5	must	must	AUX
inlawrev-2157	1367	6	not	not	PART
inlawrev-2157	1367	7	receive	receive	VERB
inlawrev-2157	1367	8	any	any	DET
inlawrev-2157	1367	9	rights	right	NOUN
inlawrev-2157	1367	10	in	in	ADP
inlawrev-2157	1367	11	the	the	DET
inlawrev-2157	1367	12	product	product	NOUN
inlawrev-2157	1367	13	of	of	ADP
inlawrev-2157	1367	14	the	the	DET
inlawrev-2157	1367	15	research	research	NOUN
inlawrev-2157	1367	16	or	or	CCONJ
inlawrev-2157	1367	17	study	study	NOUN
inlawrev-2157	1367	18	and	and	CCONJ
inlawrev-2157	1367	19	the	the	DET
inlawrev-2157	1367	20	activities	activity	NOUN
inlawrev-2157	1367	21	of	of	ADP
inlawrev-2157	1367	22	a	a	DET
inlawrev-2157	1367	23	recipient	recipient	NOUN
inlawrev-2157	1367	24	should	should	AUX
inlawrev-2157	1367	25	not	not	PART
inlawrev-2157	1367	26	be	be	AUX
inlawrev-2157	1367	27	directly	directly	ADV
inlawrev-2157	1367	28	related	relate	VERB
inlawrev-2157	1367	29	to	to	ADP
inlawrev-2157	1367	30	the	the	DET
inlawrev-2157	1367	31	fulfillment	fulfillment	NOUN
inlawrev-2157	1367	32	of	of	ADP
inlawrev-2157	1367	33	a	a	DET
inlawrev-2157	1367	34	contract	contract	NOUN
inlawrev-2157	1367	35	or	or	CCONJ
inlawrev-2157	1367	36	the	the	DET
inlawrev-2157	1367	37	general	general	ADJ
inlawrev-2157	1367	38	function	function	NOUN
inlawrev-2157	1367	39	of	of	ADP
inlawrev-2157	1367	40	the	the	DET
inlawrev-2157	1367	41	grantor	grantor	NOUN
inlawrev-2157	1367	42	.	.	PUNCT
inlawrev-2157	1368	1	lastly	lastly	ADV
inlawrev-2157	1368	2	,	,	PUNCT
inlawrev-2157	1368	3	it	it	PRON
inlawrev-2157	1368	4	is	be	AUX
inlawrev-2157	1368	5	imperative	imperative	ADJ
inlawrev-2157	1368	6	that	that	SCONJ
inlawrev-2157	1368	7	a	a	DET
inlawrev-2157	1368	8	recipient	recipient	NOUN
inlawrev-2157	1368	9	does	do	AUX
inlawrev-2157	1368	10	not	not	PART
inlawrev-2157	1368	11	replace	replace	VERB
inlawrev-2157	1368	12	regular	regular	ADJ
inlawrev-2157	1368	13	employees	employee	NOUN
inlawrev-2157	1368	14	whom	whom	PRON
inlawrev-2157	1368	15	it	it	PRON
inlawrev-2157	1368	16	otherwise	otherwise	ADV
inlawrev-2157	1368	17	would	would	AUX
inlawrev-2157	1368	18	be	be	AUX
inlawrev-2157	1368	19	necessary	necessary	ADJ
inlawrev-2157	1368	20	to	to	PART
inlawrev-2157	1368	21	hire	hire	VERB
inlawrev-2157	1368	22	.	.	PUNCT
inlawrev-2157	1369	1	to	to	AUX
inlawrev-2157	1369	2	digress	digress	NOUN
inlawrev-2157	1369	3	briefly	briefly	ADV
inlawrev-2157	1369	4	into	into	ADP
inlawrev-2157	1369	5	the	the	DET
inlawrev-2157	1369	6	realm	realm	NOUN
inlawrev-2157	1369	7	of	of	ADP
inlawrev-2157	1369	8	theoretical	theoretical	ADJ
inlawrev-2157	1369	9	policy	policy	NOUN
inlawrev-2157	1369	10	considerations	consideration	NOUN
inlawrev-2157	1369	11	,	,	PUNCT
inlawrev-2157	1369	12	if	if	SCONJ
inlawrev-2157	1369	13	congress	congress	PROPN
inlawrev-2157	1369	14	truly	truly	ADV
inlawrev-2157	1369	15	believed	believe	VERB
inlawrev-2157	1369	16	that	that	SCONJ
inlawrev-2157	1369	17	continued	continue	VERB
inlawrev-2157	1369	18	education	education	NOUN
inlawrev-2157	1369	19	so	so	ADV
inlawrev-2157	1369	20	substantially	substantially	ADV
inlawrev-2157	1369	21	serves	serve	VERB
inlawrev-2157	1369	22	the	the	DET
inlawrev-2157	1369	23	national	national	ADJ
inlawrev-2157	1369	24	interest	interest	NOUN
inlawrev-2157	1369	25	as	as	ADP
inlawrev-2157	1369	26	to	to	ADP
inlawrev-2157	1369	27	merit	merit	NOUN
inlawrev-2157	1369	28	encouragement	encouragement	NOUN
inlawrev-2157	1369	29	through	through	ADP
inlawrev-2157	1369	30	specific	specific	ADJ
inlawrev-2157	1369	31	,	,	PUNCT
inlawrev-2157	1369	32	favorable	favorable	ADJ
inlawrev-2157	1369	33	tax	tax	NOUN
inlawrev-2157	1369	34	treatment	treatment	NOUN
inlawrev-2157	1369	35	,	,	PUNCT
inlawrev-2157	1369	36	the	the	DET
inlawrev-2157	1369	37	courts	court	NOUN
inlawrev-2157	1369	38	have	have	AUX
inlawrev-2157	1369	39	gone	go	VERB
inlawrev-2157	1369	40	too	too	ADV
inlawrev-2157	1369	41	far	far	ADV
inlawrev-2157	1369	42	in	in	ADP
inlawrev-2157	1369	43	finding	find	VERB
inlawrev-2157	1369	44	that	that	SCONJ
inlawrev-2157	1369	45	compensation	compensation	NOUN
inlawrev-2157	1369	46	underlies	underlie	VERB
inlawrev-2157	1369	47	many	many	ADJ
inlawrev-2157	1369	48	of	of	ADP
inlawrev-2157	1369	49	these	these	DET
inlawrev-2157	1369	50	grants	grant	NOUN
inlawrev-2157	1369	51	.	.	PUNCT
inlawrev-2157	1370	1	many	many	ADJ
inlawrev-2157	1370	2	payments	payment	NOUN
inlawrev-2157	1370	3	seem	seem	VERB
inlawrev-2157	1370	4	to	to	PART
inlawrev-2157	1370	5	further	further	VERB
inlawrev-2157	1370	6	this	this	DET
inlawrev-2157	1370	7	national	national	ADJ
inlawrev-2157	1370	8	interest	interest	NOUN
inlawrev-2157	1370	9	as	as	ADV
inlawrev-2157	1370	10	well	well	ADV
inlawrev-2157	1370	11	as	as	ADP
inlawrev-2157	1370	12	do	do	VERB
inlawrev-2157	1370	13	grants	grant	NOUN
inlawrev-2157	1370	14	conditioned	condition	VERB
inlawrev-2157	1370	15	on	on	ADP
inlawrev-2157	1370	16	the	the	DET
inlawrev-2157	1370	17	performance	performance	NOUN
inlawrev-2157	1370	18	of	of	ADP
inlawrev-2157	1370	19	services	service	NOUN
inlawrev-2157	1370	20	required	require	VERB
inlawrev-2157	1370	21	of	of	ADP
inlawrev-2157	1370	22	all	all	DET
inlawrev-2157	1370	23	degree	degree	NOUN
inlawrev-2157	1370	24	candidates	candidate	NOUN
inlawrev-2157	1370	25	or	or	CCONJ
inlawrev-2157	1370	26	which	which	PRON
inlawrev-2157	1370	27	have	have	VERB
inlawrev-2157	1370	28	a	a	DET
inlawrev-2157	1370	29	source	source	NOUN
inlawrev-2157	1370	30	other	other	ADJ
inlawrev-2157	1370	31	than	than	ADP
inlawrev-2157	1370	32	the	the	DET
inlawrev-2157	1370	33	recipient	recipient	NOUN
inlawrev-2157	1370	34	's	's	PART
inlawrev-2157	1370	35	employer	employer	NOUN
inlawrev-2157	1370	36	.	.	PUNCT
inlawrev-2157	1371	1	these	these	PRON
inlawrev-2157	1371	2	include	include	VERB
inlawrev-2157	1371	3	payments	payment	NOUN
inlawrev-2157	1371	4	supporting	support	VERB
inlawrev-2157	1371	5	activities	activity	NOUN
inlawrev-2157	1371	6	which	which	PRON
inlawrev-2157	1371	7	are	be	AUX
inlawrev-2157	1371	8	a	a	DET
inlawrev-2157	1371	9	part	part	NOUN
inlawrev-2157	1371	10	of	of	ADP
inlawrev-2157	1371	11	a	a	DET
inlawrev-2157	1371	12	curriculum	curriculum	NOUN
inlawrev-2157	1371	13	and	and	CCONJ
inlawrev-2157	1371	14	for	for	ADP
inlawrev-2157	1371	15	which	which	PRON
inlawrev-2157	1371	16	academic	academic	ADJ
inlawrev-2157	1371	17	credit	credit	NOUN
inlawrev-2157	1371	18	is	be	AUX
inlawrev-2157	1371	19	received	receive	VERB
inlawrev-2157	1371	20	,	,	PUNCT
inlawrev-2157	1371	21	and	and	CCONJ
inlawrev-2157	1371	22	company	company	NOUN
inlawrev-2157	1371	23	tuition	tuition	NOUN
inlawrev-2157	1371	24	-	-	PUNCT
inlawrev-2157	1371	25	aid	aid	NOUN
inlawrev-2157	1371	26	payments	payment	NOUN
inlawrev-2157	1371	27	which	which	PRON
inlawrev-2157	1371	28	are	be	AUX
inlawrev-2157	1371	29	in	in	ADP
inlawrev-2157	1371	30	addition	addition	NOUN
inlawrev-2157	1371	31	to	to	ADP
inlawrev-2157	1371	32	the	the	DET
inlawrev-2157	1371	33	salary	salary	NOUN
inlawrev-2157	1371	34	paid	pay	VERB
inlawrev-2157	1371	35	,	,	PUNCT
inlawrev-2157	1371	36	whether	whether	SCONJ
inlawrev-2157	1371	37	or	or	CCONJ
inlawrev-2157	1371	38	not	not	PART
inlawrev-2157	1371	39	the	the	DET
inlawrev-2157	1371	40	recipient	recipient	NOUN
inlawrev-2157	1371	41	also	also	ADV
inlawrev-2157	1371	42	receives	receive	VERB
inlawrev-2157	1371	43	a	a	DET
inlawrev-2157	1371	44	grant	grant	NOUN
inlawrev-2157	1371	45	,	,	PUNCT
inlawrev-2157	1371	46	and	and	CCONJ
inlawrev-2157	1371	47	which	which	PRON
inlawrev-2157	1371	48	require	require	VERB
inlawrev-2157	1371	49	no	no	DET
inlawrev-2157	1371	50	additional	additional	ADJ
inlawrev-2157	1371	51	services	service	NOUN
inlawrev-2157	1371	52	performed	perform	VERB
inlawrev-2157	1371	53	for	for	ADP
inlawrev-2157	1371	54	the	the	DET
inlawrev-2157	1371	55	grantor	grantor	NOUN
inlawrev-2157	1371	56	.	.	PUNCT
inlawrev-2157	1372	1	the	the	DET
inlawrev-2157	1372	2	purpose	purpose	NOUN
inlawrev-2157	1372	3	of	of	ADP
inlawrev-2157	1372	4	a	a	DET
inlawrev-2157	1372	5	recipient	recipient	NOUN
inlawrev-2157	1372	6	in	in	ADP
inlawrev-2157	1372	7	performing	perform	VERB
inlawrev-2157	1372	8	services	service	NOUN
inlawrev-2157	1372	9	as	as	ADV
inlawrev-2157	1372	10	well	well	ADV
inlawrev-2157	1372	11	as	as	ADP
inlawrev-2157	1372	12	the	the	DET
inlawrev-2157	1372	13	purpose	purpose	NOUN
inlawrev-2157	1372	14	of	of	ADP
inlawrev-2157	1372	15	a	a	DET
inlawrev-2157	1372	16	grantor	grantor	NOUN
inlawrev-2157	1372	17	in	in	ADP
inlawrev-2157	1372	18	requiring	require	VERB
inlawrev-2157	1372	19	such	such	ADJ
inlawrev-2157	1372	20	activities	activity	NOUN
inlawrev-2157	1372	21	should	should	AUX
inlawrev-2157	1372	22	be	be	AUX
inlawrev-2157	1372	23	considered	consider	VERB
inlawrev-2157	1372	24	.	.	PUNCT
inlawrev-2157	1373	1	ultimately	ultimately	ADV
inlawrev-2157	1373	2	,	,	PUNCT
inlawrev-2157	1373	3	a	a	DET
inlawrev-2157	1373	4	finding	finding	NOUN
inlawrev-2157	1373	5	that	that	SCONJ
inlawrev-2157	1373	6	the	the	DET
inlawrev-2157	1373	7	education	education	NOUN
inlawrev-2157	1373	8	and	and	CCONJ
inlawrev-2157	1373	9	training	training	NOUN
inlawrev-2157	1373	10	of	of	ADP
inlawrev-2157	1373	11	a	a	DET
inlawrev-2157	1373	12	recipient	recipient	NOUN
inlawrev-2157	1373	13	is	be	AUX
inlawrev-2157	1373	14	substantially	substantially	ADV
inlawrev-2157	1373	15	furthered	further	VERB
inlawrev-2157	1373	16	and	and	CCONJ
inlawrev-2157	1373	17	the	the	DET
inlawrev-2157	1373	18	grantor	grantor	NOUN
inlawrev-2157	1373	19	derives	derive	VERB
inlawrev-2157	1373	20	only	only	ADV
inlawrev-2157	1373	21	indirect	indirect	ADJ
inlawrev-2157	1373	22	benefit	benefit	NOUN
inlawrev-2157	1373	23	from	from	ADP
inlawrev-2157	1373	24	the	the	DET
inlawrev-2157	1373	25	services	service	NOUN
inlawrev-2157	1373	26	should	should	AUX
inlawrev-2157	1373	27	result	result	VERB
inlawrev-2157	1373	28	in	in	ADP
inlawrev-2157	1373	29	a	a	DET
inlawrev-2157	1373	30	determination	determination	NOUN
inlawrev-2157	1373	31	that	that	SCONJ
inlawrev-2157	1373	32	the	the	DET
inlawrev-2157	1373	33	grant	grant	NOUN
inlawrev-2157	1373	34	falls	fall	VERB
inlawrev-2157	1373	35	within	within	ADP
inlawrev-2157	1373	36	the	the	DET
inlawrev-2157	1373	37	exclusionary	exclusionary	ADJ
inlawrev-2157	1373	38	provisions	provision	NOUN
inlawrev-2157	1373	39	of	of	ADP
inlawrev-2157	1373	40	section	section	NOUN
inlawrev-2157	1373	41	117	117	NUM
inlawrev-2157	1373	42	.	.	PUNCT
inlawrev-2157	1374	1	whether	whether	SCONJ
inlawrev-2157	1374	2	this	this	DET
inlawrev-2157	1374	3	position	position	NOUN
inlawrev-2157	1374	4	is	be	AUX
inlawrev-2157	1374	5	correct	correct	ADJ
inlawrev-2157	1374	6	,	,	PUNCT
inlawrev-2157	1374	7	however	however	ADV
inlawrev-2157	1374	8	,	,	PUNCT
inlawrev-2157	1374	9	is	be	AUX
inlawrev-2157	1374	10	of	of	ADP
inlawrev-2157	1374	11	only	only	ADJ
inlawrev-2157	1374	12	academic	academic	ADJ
inlawrev-2157	1374	13	interest	interest	NOUN
inlawrev-2157	1374	14	at	at	ADP
inlawrev-2157	1374	15	present	present	ADJ
inlawrev-2157	1374	16	.	.	PUNCT
inlawrev-2157	1375	1	the	the	DET
inlawrev-2157	1375	2	only	only	ADJ
inlawrev-2157	1375	3	practical	practical	ADJ
inlawrev-2157	1375	4	course	course	NOUN
inlawrev-2157	1375	5	of	of	ADP
inlawrev-2157	1375	6	action	action	NOUN
inlawrev-2157	1375	7	,	,	PUNCT
inlawrev-2157	1375	8	for	for	ADP
inlawrev-2157	1375	9	both	both	CCONJ
inlawrev-2157	1375	10	the	the	DET
inlawrev-2157	1375	11	grantor	grantor	NOUN
inlawrev-2157	1375	12	and	and	CCONJ
inlawrev-2157	1375	13	the	the	DET
inlawrev-2157	1375	14	recipient	recipient	NOUN
inlawrev-2157	1375	15	,	,	PUNCT
inlawrev-2157	1375	16	is	be	AUX
inlawrev-2157	1375	17	to	to	PART
inlawrev-2157	1375	18	tailor	tailor	VERB
inlawrev-2157	1375	19	their	their	PRON
inlawrev-2157	1375	20	activities	activity	NOUN
inlawrev-2157	1375	21	so	so	SCONJ
inlawrev-2157	1375	22	as	as	SCONJ
inlawrev-2157	1375	23	to	to	PART
inlawrev-2157	1375	24	make	make	VERB
inlawrev-2157	1375	25	the	the	DET
inlawrev-2157	1375	26	best	good	ADJ
inlawrev-2157	1375	27	of	of	ADP
inlawrev-2157	1375	28	the	the	DET
inlawrev-2157	1375	29	situation	situation	NOUN
inlawrev-2157	1375	30	as	as	SCONJ
inlawrev-2157	1375	31	it	it	PRON
inlawrev-2157	1375	32	now	now	ADV
inlawrev-2157	1375	33	exists	exist	VERB
inlawrev-2157	1375	34	.	.	PUNCT