id	sid	tid	token	lemma	pos
inlawrev-2194	1	1	indiana	indiana	PROPN
inlawrev-2194	1	2	law	law	PROPN
inlawrev-2194	1	3	review	review	VERB
inlawrev-2194	1	4	336	336	NUM
inlawrev-2194	1	5	indiana	indiana	PROPN
inlawrev-2194	1	6	law	law	PROPN
inlawrev-2194	1	7	review	review	NOUN
inlawrev-2194	2	1	[	[	X
inlawrev-2194	2	2	vol	vol	NOUN
inlawrev-2194	2	3	.	.	PUNCT
inlawrev-2194	3	1	9:336	9:336	PROPN
inlawrev-2194	3	2	xvii	xvii	PROPN
inlawrev-2194	3	3	.	.	PUNCT
inlawrev-2194	4	1	taxation	taxation	NOUN
inlawrev-2194	4	2	*	*	PUNCT
inlawrev-2194	4	3	during	during	ADP
inlawrev-2194	4	4	this	this	DET
inlawrev-2194	4	5	survey	survey	NOUN
inlawrev-2194	4	6	period	period	NOUN
inlawrev-2194	4	7	'	'	PUNCT
inlawrev-2194	4	8	there	there	PRON
inlawrev-2194	4	9	were	be	VERB
inlawrev-2194	4	10	significant	significant	ADJ
inlawrev-2194	4	11	interpretations	interpretation	NOUN
inlawrev-2194	4	12	of	of	ADP
inlawrev-2194	4	13	the	the	DET
inlawrev-2194	4	14	indiana	indiana	PROPN
inlawrev-2194	4	15	inheritance	inheritance	NOUN
inlawrev-2194	4	16	tax	tax	NOUN
inlawrev-2194	4	17	statutes.^	statutes.^	NOUN
inlawrev-2194	4	18	in	in	ADP
inlawrev-2194	4	19	re	re	NOUN
inlawrev-2194	4	20	estate	estate	NOUN
inlawrev-2194	4	21	of	of	ADP
inlawrev-2194	4	22	ca^sner^	ca^sner^	NOUN
inlawrev-2194	4	23	dealt	deal	VERB
inlawrev-2194	4	24	with	with	ADP
inlawrev-2194	4	25	the	the	DET
inlawrev-2194	4	26	meaning	meaning	NOUN
inlawrev-2194	4	27	of	of	ADP
inlawrev-2194	4	28	the	the	DET
inlawrev-2194	4	29	term	term	NOUN
inlawrev-2194	4	30	"	"	PUNCT
inlawrev-2194	4	31	proceeds	proceed	NOUN
inlawrev-2194	4	32	"	"	PUNCT
inlawrev-2194	4	33	under	under	ADP
inlawrev-2194	4	34	the	the	DET
inlawrev-2194	4	35	indiana	indiana	PROPN
inlawrev-2194	4	36	inheritance	inheritance	PROPN
inlawrev-2194	4	37	tax	tax	NOUN
inlawrev-2194	4	38	statute	statute	NOUN
inlawrev-2194	4	39	,	,	PUNCT
inlawrev-2194	4	40	which	which	PRON
inlawrev-2194	4	41	exempts	exempt	VERB
inlawrev-2194	4	42	from	from	ADP
inlawrev-2194	4	43	inheritance	inheritance	NOUN
inlawrev-2194	4	44	tax	tax	NOUN
inlawrev-2194	4	45	all	all	DET
inlawrev-2194	4	46	proceeds	proceed	NOUN
inlawrev-2194	4	47	of	of	ADP
inlawrev-2194	4	48	life	life	NOUN
inlawrev-2194	4	49	insurance	insurance	NOUN
inlawrev-2194	4	50	payable	payable	ADJ
inlawrev-2194	4	51	to	to	ADP
inlawrev-2194	4	52	other	other	ADJ
inlawrev-2194	4	53	than	than	ADP
inlawrev-2194	4	54	the	the	DET
inlawrev-2194	4	55	decedent	decedent	NOUN
inlawrev-2194	4	56	's	's	PART
inlawrev-2194	4	57	estate/	estate/	NUM
inlawrev-2194	4	58	cassner	cassner	NOUN
inlawrev-2194	4	59	died	die	VERB
inlawrev-2194	4	60	the	the	DET
inlawrev-2194	4	61	owner	owner	NOUN
inlawrev-2194	4	62	of	of	ADP
inlawrev-2194	4	63	four	four	NUM
inlawrev-2194	4	64	separate	separate	ADJ
inlawrev-2194	4	65	life	life	NOUN
inlawrev-2194	4	66	insurance	insurance	NOUN
inlawrev-2194	4	67	policies	policy	NOUN
inlawrev-2194	4	68	payable	payable	ADJ
inlawrev-2194	4	69	to	to	ADP
inlawrev-2194	4	70	his	his	PRON
inlawrev-2194	4	71	wife	wife	NOUN
inlawrev-2194	4	72	mary	mary	PROPN
inlawrev-2194	4	73	.	.	PUNCT
inlawrev-2194	5	1	in	in	ADP
inlawrev-2194	5	2	addition	addition	NOUN
inlawrev-2194	5	3	to	to	ADP
inlawrev-2194	5	4	the	the	DET
inlawrev-2194	5	5	face	face	NOUN
inlawrev-2194	5	6	amount	amount	NOUN
inlawrev-2194	5	7	of	of	ADP
inlawrev-2194	5	8	the	the	DET
inlawrev-2194	5	9	policies	policy	NOUN
inlawrev-2194	5	10	,	,	PUNCT
inlawrev-2194	5	11	mary	mary	PROPN
inlawrev-2194	5	12	was	be	AUX
inlawrev-2194	5	13	entitled	entitle	VERB
inlawrev-2194	5	14	to	to	ADP
inlawrev-2194	5	15	accumulated	accumulate	VERB
inlawrev-2194	5	16	dividends	dividend	NOUN
inlawrev-2194	5	17	,	,	PUNCT
inlawrev-2194	5	18	post	post	ADJ
inlawrev-2194	5	19	-	-	ADJ
inlawrev-2194	5	20	mortem	mortem	ADJ
inlawrev-2194	5	21	dividends	dividend	NOUN
inlawrev-2194	5	22	,	,	PUNCT
inlawrev-2194	5	23	and	and	CCONJ
inlawrev-2194	5	24	termination	termination	NOUN
inlawrev-2194	5	25	dividends	dividend	NOUN
inlawrev-2194	5	26	.	.	PUNCT
inlawrev-2194	6	1	*	*	PUNCT
inlawrev-2194	7	1	an	an	DET
inlawrev-2194	7	2	interesting	interesting	ADJ
inlawrev-2194	7	3	but	but	CCONJ
inlawrev-2194	7	4	unanswered	unanswered	ADJ
inlawrev-2194	7	5	question	question	NOUN
inlawrev-2194	7	6	grew	grow	VERB
inlawrev-2194	7	7	out	out	ADP
inlawrev-2194	7	8	of	of	ADP
inlawrev-2194	7	9	the	the	DET
inlawrev-2194	7	10	complex	complex	ADJ
inlawrev-2194	7	11	facts	fact	NOUN
inlawrev-2194	7	12	of	of	ADP
inlawrev-2194	7	13	this	this	DET
inlawrev-2194	7	14	case	case	NOUN
inlawrev-2194	7	15	.	.	PUNCT
inlawrev-2194	8	1	in	in	ADP
inlawrev-2194	8	2	sequence	sequence	NOUN
inlawrev-2194	8	3	,	,	PUNCT
inlawrev-2194	8	4	the	the	DET
inlawrev-2194	8	5	issues	issue	NOUN
inlawrev-2194	8	6	arose	arise	VERB
inlawrev-2194	8	7	in	in	ADP
inlawrev-2194	8	8	this	this	DET
inlawrev-2194	8	9	way	way	NOUN
inlawrev-2194	8	10	:	:	PUNCT
inlawrev-2194	8	11	partnership	partnership	NOUN
inlawrev-2194	8	12	#	#	SYM
inlawrev-2194	8	13	1	1	NUM
inlawrev-2194	8	14	owned	own	VERB
inlawrev-2194	8	15	the	the	DET
inlawrev-2194	8	16	dominant	dominant	ADJ
inlawrev-2194	8	17	and	and	CCONJ
inlawrev-2194	8	18	servient	servient	ADJ
inlawrev-2194	8	19	tracts	tract	NOUN
inlawrev-2194	8	20	,	,	PUNCT
inlawrev-2194	8	21	and	and	CCONJ
inlawrev-2194	8	22	mortgaged	mortgage	VERB
inlawrev-2194	8	23	the	the	DET
inlawrev-2194	8	24	dominant	dominant	ADJ
inlawrev-2194	8	25	tract	tract	NOUN
inlawrev-2194	8	26	upon	upon	SCONJ
inlawrev-2194	8	27	which	which	PRON
inlawrev-2194	8	28	an	an	DET
inlawrev-2194	8	29	apartment	apartment	NOUN
inlawrev-2194	8	30	house	house	NOUN
inlawrev-2194	8	31	was	be	AUX
inlawrev-2194	8	32	built	build	VERB
inlawrev-2194	8	33	.	.	PUNCT
inlawrev-2194	9	1	the	the	DET
inlawrev-2194	9	2	dominant	dominant	ADJ
inlawrev-2194	9	3	tract	tract	NOUN
inlawrev-2194	9	4	was	be	AUX
inlawrev-2194	9	5	then	then	ADV
inlawrev-2194	9	6	sold	sell	VERB
inlawrev-2194	9	7	to	to	ADP
inlawrev-2194	9	8	partnership	partnership	NOUN
inlawrev-2194	9	9	#	#	SYM
inlawrev-2194	9	10	2	2	NUM
inlawrev-2194	9	11	,	,	PUNCT
inlawrev-2194	9	12	and	and	CCONJ
inlawrev-2194	9	13	partnership	partnership	NOUN
inlawrev-2194	9	14	#	#	SYM
inlawrev-2194	9	15	1	1	NUM
inlawrev-2194	9	16	became	become	VERB
inlawrev-2194	9	17	a	a	DET
inlawrev-2194	9	18	general	general	ADJ
inlawrev-2194	9	19	partner	partner	NOUN
inlawrev-2194	9	20	in	in	ADP
inlawrev-2194	9	21	it	it	PRON
inlawrev-2194	9	22	.	.	PUNCT
inlawrev-2194	10	1	later	later	ADV
inlawrev-2194	10	2	partnerships	partnership	NOUN
inlawrev-2194	10	3	#	#	SYM
inlawrev-2194	10	4	1	1	NUM
inlawrev-2194	10	5	and	and	CCONJ
inlawrev-2194	10	6	#	#	SYM
inlawrev-2194	10	7	2	2	NUM
inlawrev-2194	10	8	executed	execute	VERB
inlawrev-2194	10	9	the	the	DET
inlawrev-2194	10	10	mortgage	mortgage	NOUN
inlawrev-2194	10	11	in	in	ADP
inlawrev-2194	10	12	question	question	NOUN
inlawrev-2194	10	13	to	to	ADP
inlawrev-2194	10	14	the	the	DET
inlawrev-2194	10	15	original	original	ADJ
inlawrev-2194	10	16	mortgagee	mortgagee	NOUN
inlawrev-2194	10	17	which	which	PRON
inlawrev-2194	10	18	apparently	apparently	ADV
inlawrev-2194	10	19	reaffirmed	reaffirm	VERB
inlawrev-2194	10	20	the	the	DET
inlawrev-2194	10	21	original	original	ADJ
inlawrev-2194	10	22	mortgage	mortgage	NOUN
inlawrev-2194	10	23	and	and	CCONJ
inlawrev-2194	10	24	for	for	ADP
inlawrev-2194	10	25	the	the	DET
inlawrev-2194	10	26	first	first	ADJ
inlawrev-2194	10	27	time	time	NOUN
inlawrev-2194	10	28	granted	grant	VERB
inlawrev-2194	10	29	to	to	ADP
inlawrev-2194	10	30	the	the	DET
inlawrev-2194	10	31	mortgagee	mortgagee	NOUN
inlawrev-2194	10	32	an	an	DET
inlawrev-2194	10	33	easement	easement	NOUN
inlawrev-2194	10	34	on	on	ADP
inlawrev-2194	10	35	the	the	DET
inlawrev-2194	10	36	servient	servient	ADJ
inlawrev-2194	10	37	tract	tract	NOUN
inlawrev-2194	10	38	.	.	PUNCT
inlawrev-2194	11	1	after	after	SCONJ
inlawrev-2194	11	2	this	this	DET
inlawrev-2194	11	3	corrective	corrective	ADJ
inlawrev-2194	11	4	mortgage	mortgage	NOUN
inlawrev-2194	11	5	was	be	AUX
inlawrev-2194	11	6	executed	execute	VERB
inlawrev-2194	11	7	and	and	CCONJ
inlawrev-2194	11	8	recorded	record	VERB
inlawrev-2194	11	9	,	,	PUNCT
inlawrev-2194	11	10	partnership	partnership	NOUN
inlawrev-2194	11	11	#	#	SYM
inlawrev-2194	11	12	1	1	NUM
inlawrev-2194	11	13	sold	sell	VERB
inlawrev-2194	11	14	the	the	DET
inlawrev-2194	11	15	servient	servient	ADJ
inlawrev-2194	11	16	tract	tract	NOUN
inlawrev-2194	11	17	to	to	ADP
inlawrev-2194	11	18	the	the	DET
inlawrev-2194	11	19	plaintiff	plaintiff	NOUN
inlawrev-2194	11	20	who	who	PRON
inlawrev-2194	11	21	claimed	claim	VERB
inlawrev-2194	11	22	that	that	SCONJ
inlawrev-2194	11	23	he	he	PRON
inlawrev-2194	11	24	was	be	AUX
inlawrev-2194	11	25	not	not	PART
inlawrev-2194	11	26	bound	bind	VERB
inlawrev-2194	11	27	by	by	ADP
inlawrev-2194	11	28	the	the	DET
inlawrev-2194	11	29	easement	easement	NOUN
inlawrev-2194	11	30	burdening	burden	VERB
inlawrev-2194	11	31	the	the	DET
inlawrev-2194	11	32	tract	tract	NOUN
inlawrev-2194	11	33	he	he	PRON
inlawrev-2194	11	34	purchased	purchase	VERB
inlawrev-2194	11	35	.	.	PUNCT
inlawrev-2194	12	1	the	the	DET
inlawrev-2194	12	2	court	court	NOUN
inlawrev-2194	12	3	held	hold	VERB
inlawrev-2194	12	4	that	that	SCONJ
inlawrev-2194	12	5	the	the	DET
inlawrev-2194	12	6	easement	easement	NOUN
inlawrev-2194	12	7	granted	grant	VERB
inlawrev-2194	12	8	to	to	ADP
inlawrev-2194	12	9	the	the	DET
inlawrev-2194	12	10	mortgagee	mortgagee	NOUN
inlawrev-2194	12	11	was	be	AUX
inlawrev-2194	12	12	valid	valid	ADJ
inlawrev-2194	12	13	,	,	PUNCT
inlawrev-2194	12	14	but	but	CCONJ
inlawrev-2194	12	15	it	it	PRON
inlawrev-2194	12	16	was	be	AUX
inlawrev-2194	12	17	not	not	PART
inlawrev-2194	12	18	clearly	clearly	ADV
inlawrev-2194	12	19	determined	determine	VERB
inlawrev-2194	12	20	that	that	SCONJ
inlawrev-2194	12	21	the	the	DET
inlawrev-2194	12	22	easement	easement	NOUN
inlawrev-2194	12	23	ran	run	VERB
inlawrev-2194	12	24	in	in	ADP
inlawrev-2194	12	25	favor	favor	NOUN
inlawrev-2194	12	26	of	of	ADP
inlawrev-2194	12	27	partnership	partnership	NOUN
inlawrev-2194	12	28	#	#	SYM
inlawrev-2194	12	29	2	2	NUM
inlawrev-2194	12	30	,	,	PUNCT
inlawrev-2194	12	31	the	the	DET
inlawrev-2194	12	32	owner	owner	NOUN
inlawrev-2194	12	33	of	of	ADP
inlawrev-2194	12	34	the	the	DET
inlawrev-2194	12	35	dominant	dominant	ADJ
inlawrev-2194	12	36	estate	estate	NOUN
inlawrev-2194	12	37	.	.	PUNCT
inlawrev-2194	13	1	*	*	PUNCT
inlawrev-2194	13	2	bruce	bruce	PROPN
inlawrev-2194	13	3	a.	a.	PROPN
inlawrev-2194	13	4	hewetson	hewetson	PROPN
inlawrev-2194	13	5	^one	^one	NUM
inlawrev-2194	13	6	other	other	ADJ
inlawrev-2194	13	7	tax	tax	NOUN
inlawrev-2194	13	8	case	case	NOUN
inlawrev-2194	13	9	decided	decide	VERB
inlawrev-2194	13	10	during	during	ADP
inlawrev-2194	13	11	this	this	DET
inlawrev-2194	13	12	survey	survey	NOUN
inlawrev-2194	13	13	year	year	NOUN
inlawrev-2194	13	14	is	be	AUX
inlawrev-2194	13	15	worthy	worthy	ADJ
inlawrev-2194	13	16	of	of	ADP
inlawrev-2194	13	17	notice	notice	NOUN
inlawrev-2194	13	18	.	.	PUNCT
inlawrev-2194	14	1	in	in	ADP
inlawrev-2194	14	2	griffin	griffin	PROPN
inlawrev-2194	14	3	v.	v.	ADP
inlawrev-2194	14	4	boonville	boonville	PROPN
inlawrev-2194	14	5	sav	sav	PROPN
inlawrev-2194	14	6	.	.	PUNCT
inlawrev-2194	15	1	ass'n	ass'n	PROPN
inlawrev-2194	15	2	,	,	PUNCT
inlawrev-2194	15	3	325	325	NUM
inlawrev-2194	15	4	n.e.2d	n.e.2d	NOUN
inlawrev-2194	15	5	494	494	NUM
inlawrev-2194	15	6	(	(	PUNCT
inlawrev-2194	15	7	ind	ind	NOUN
inlawrev-2194	15	8	.	.	PUNCT
inlawrev-2194	16	1	ct	ct	PROPN
inlawrev-2194	16	2	.	.	PUNCT
inlawrev-2194	17	1	app	app	PROPN
inlawrev-2194	17	2	.	.	PROPN
inlawrev-2194	18	1	1975	1975	NUM
inlawrev-2194	18	2	)	)	PUNCT
inlawrev-2194	19	1	,	,	PUNCT
inlawrev-2194	19	2	the	the	DET
inlawrev-2194	19	3	first	first	ADJ
inlawrev-2194	19	4	district	district	NOUN
inlawrev-2194	19	5	court	court	NOUN
inlawrev-2194	19	6	of	of	ADP
inlawrev-2194	19	7	appeals	appeal	NOUN
inlawrev-2194	19	8	held	hold	VERB
inlawrev-2194	19	9	that	that	SCONJ
inlawrev-2194	19	10	the	the	DET
inlawrev-2194	19	11	plaintiff	plaintiff	NOUN
inlawrev-2194	19	12	was	be	AUX
inlawrev-2194	19	13	not	not	PART
inlawrev-2194	19	14	required	require	VERB
inlawrev-2194	19	15	to	to	PART
inlawrev-2194	19	16	tender	tender	VERB
inlawrev-2194	19	17	the	the	DET
inlawrev-2194	19	18	redemption	redemption	NOUN
inlawrev-2194	19	19	price	price	NOUN
inlawrev-2194	19	20	of	of	ADP
inlawrev-2194	19	21	real	real	ADJ
inlawrev-2194	19	22	property	property	NOUN
inlawrev-2194	19	23	before	before	SCONJ
inlawrev-2194	19	24	a	a	DET
inlawrev-2194	19	25	tax	tax	NOUN
inlawrev-2194	19	26	deed	deed	NOUN
inlawrev-2194	19	27	was	be	AUX
inlawrev-2194	19	28	issued	issue	VERB
inlawrev-2194	19	29	to	to	ADP
inlawrev-2194	19	30	the	the	DET
inlawrev-2194	19	31	purchaser	purchaser	NOUN
inlawrev-2194	19	32	at	at	ADP
inlawrev-2194	19	33	the	the	DET
inlawrev-2194	19	34	sale	sale	NOUN
inlawrev-2194	19	35	as	as	ADP
inlawrev-2194	19	36	a	a	DET
inlawrev-2194	19	37	condition	condition	NOUN
inlawrev-2194	19	38	precedent	precedent	NOUN
inlawrev-2194	19	39	to	to	ADP
inlawrev-2194	19	40	challenging	challenge	VERB
inlawrev-2194	19	41	the	the	DET
inlawrev-2194	19	42	legality	legality	NOUN
inlawrev-2194	19	43	of	of	ADP
inlawrev-2194	19	44	the	the	DET
inlawrev-2194	19	45	entire	entire	ADJ
inlawrev-2194	19	46	original	original	ADJ
inlawrev-2194	19	47	assessment	assessment	NOUN
inlawrev-2194	19	48	and	and	CCONJ
inlawrev-2194	19	49	subsequent	subsequent	ADJ
inlawrev-2194	19	50	tax	tax	NOUN
inlawrev-2194	19	51	sale	sale	NOUN
inlawrev-2194	19	52	.	.	PUNCT
inlawrev-2194	20	1	^ind	^ind	NOUN
inlawrev-2194	20	2	.	.	PUNCT
inlawrev-2194	20	3	code	code	PROPN
inlawrev-2194	20	4	§	§	PROPN
inlawrev-2194	20	5	§	§	PROPN
inlawrev-2194	20	6	6	6	NUM
inlawrev-2194	20	7	-	-	SYM
inlawrev-2194	20	8	4	4	NUM
inlawrev-2194	20	9	-	-	PUNCT
inlawrev-2194	20	10	1	1	NUM
inlawrev-2194	20	11	-	-	SYM
inlawrev-2194	20	12	1	1	NUM
inlawrev-2194	20	13	et	et	NOUN
inlawrev-2194	20	14	seq	seq	NOUN
inlawrev-2194	20	15	.	.	PUNCT
inlawrev-2194	21	1	(	(	PUNCT
inlawrev-2194	21	2	burns	burn	VERB
inlawrev-2194	21	3	1972	1972	NUM
inlawrev-2194	21	4	)	)	PUNCT
inlawrev-2194	21	5	.	.	PUNCT
inlawrev-2194	22	1	two	two	NUM
inlawrev-2194	22	2	amendments	amendment	NOUN
inlawrev-2194	22	3	to	to	ADP
inlawrev-2194	22	4	the	the	DET
inlawrev-2194	22	5	indiana	indiana	PROPN
inlawrev-2194	22	6	code	code	PROPN
inlawrev-2194	22	7	relating	relate	VERB
inlawrev-2194	22	8	to	to	ADP
inlawrev-2194	22	9	inheritance	inheritance	NOUN
inlawrev-2194	22	10	tax	tax	NOUN
inlawrev-2194	22	11	matters	matter	NOUN
inlawrev-2194	22	12	should	should	AUX
inlawrev-2194	22	13	also	also	ADV
inlawrev-2194	22	14	be	be	AUX
inlawrev-2194	22	15	noted	note	VERB
inlawrev-2194	22	16	.	.	PUNCT
inlawrev-2194	23	1	these	these	DET
inlawrev-2194	23	2	amendments	amendment	NOUN
inlawrev-2194	23	3	altered	alter	VERB
inlawrev-2194	23	4	the	the	DET
inlawrev-2194	23	5	inheritance	inheritance	NOUN
inlawrev-2194	23	6	tax	tax	NOUN
inlawrev-2194	23	7	exemption	exemption	NOUN
inlawrev-2194	23	8	and	and	CCONJ
inlawrev-2194	23	9	rate	rate	NOUN
inlawrev-2194	23	10	computation	computation	NOUN
inlawrev-2194	23	11	scheme	scheme	NOUN
inlawrev-2194	23	12	.	.	PUNCT
inlawrev-2194	24	1	i	i	PRON
inlawrev-2194	24	2	d.	d.	PROPN
inlawrev-2194	24	3	§	§	PROPN
inlawrev-2194	24	4	§	§	PROPN
inlawrev-2194	24	5	6	6	NUM
inlawrev-2194	24	6	-	-	SYM
inlawrev-2194	24	7	4	4	NUM
inlawrev-2194	24	8	-	-	PUNCT
inlawrev-2194	24	9	1	1	NUM
inlawrev-2194	24	10	-	-	SYM
inlawrev-2194	24	11	2	2	NUM
inlawrev-2194	24	12	,	,	PUNCT
inlawrev-2194	24	13	-3	-3	PUNCT
inlawrev-2194	24	14	(	(	PUNCT
inlawrev-2194	24	15	burns	burn	NOUN
inlawrev-2194	24	16	supp	supp	NOUN
inlawrev-2194	24	17	.	.	PUNCT
inlawrev-2194	25	1	1975	1975	NUM
inlawrev-2194	25	2	)	)	PUNCT
inlawrev-2194	25	3	,	,	PUNCT
inlawrev-2194	25	4	amending	amend	VERB
inlawrev-2194	25	5	i	i	PRON
inlawrev-2194	25	6	d.	d.	PROPN
inlawrev-2194	25	7	§	§	PROPN
inlawrev-2194	25	8	§	§	PROPN
inlawrev-2194	25	9	6	6	NUM
inlawrev-2194	25	10	-	-	SYM
inlawrev-2194	25	11	4	4	NUM
inlawrev-2194	25	12	-	-	PUNCT
inlawrev-2194	25	13	1	1	NUM
inlawrev-2194	25	14	-	-	SYM
inlawrev-2194	25	15	2	2	NUM
inlawrev-2194	25	16	,	,	PUNCT
inlawrev-2194	25	17	-3	-3	PUNCT
inlawrev-2194	25	18	(	(	PUNCT
inlawrev-2194	25	19	burns	burn	NOUN
inlawrev-2194	25	20	1972	1972	NUM
inlawrev-2194	25	21	)	)	PUNCT
inlawrev-2194	25	22	.	.	PUNCT
inlawrev-2194	26	1	also	also	ADV
inlawrev-2194	26	2	,	,	PUNCT
inlawrev-2194	26	3	the	the	DET
inlawrev-2194	26	4	legislature	legislature	NOUN
inlawrev-2194	26	5	replaced	replace	VERB
inlawrev-2194	26	6	the	the	DET
inlawrev-2194	26	7	widow	widow	NOUN
inlawrev-2194	26	8	's	's	PART
inlawrev-2194	26	9	allowance	allowance	NOUN
inlawrev-2194	26	10	and	and	CCONJ
inlawrev-2194	26	11	support	support	NOUN
inlawrev-2194	26	12	provisions	provision	NOUN
inlawrev-2194	26	13	for	for	ADP
inlawrev-2194	26	14	surviving	survive	VERB
inlawrev-2194	26	15	children	child	NOUN
inlawrev-2194	26	16	with	with	ADP
inlawrev-2194	26	17	a	a	DET
inlawrev-2194	26	18	flat	flat	ADJ
inlawrev-2194	26	19	$	$	SYM
inlawrev-2194	26	20	8,500	8,500	NUM
inlawrev-2194	26	21	exemption	exemption	NOUN
inlawrev-2194	26	22	for	for	ADP
inlawrev-2194	26	23	the	the	DET
inlawrev-2194	26	24	surviving	surviving	NOUN
inlawrev-2194	26	25	spouse	spouse	NOUN
inlawrev-2194	26	26	,	,	PUNCT
inlawrev-2194	26	27	which	which	PRON
inlawrev-2194	26	28	passes	pass	VERB
inlawrev-2194	26	29	free	free	ADJ
inlawrev-2194	26	30	of	of	ADP
inlawrev-2194	26	31	indiana	indiana	PROPN
inlawrev-2194	26	32	inheritance	inheritance	NOUN
inlawrev-2194	26	33	tax	tax	NOUN
inlawrev-2194	26	34	.	.	PUNCT
inlawrev-2194	27	1	i	i	PRON
inlawrev-2194	27	2	d.	d.	PROPN
inlawrev-2194	27	3	§	§	PROPN
inlawrev-2194	27	4	29	29	NUM
inlawrev-2194	27	5	-	-	SYM
inlawrev-2194	27	6	1	1	NUM
inlawrev-2194	27	7	-	-	PUNCT
inlawrev-2194	27	8	4	4	NUM
inlawrev-2194	27	9	-	-	SYM
inlawrev-2194	27	10	1	1	NUM
inlawrev-2194	27	11	(	(	PUNCT
inlawrev-2194	27	12	burns	burn	NOUN
inlawrev-2194	27	13	supp	supp	NOUN
inlawrev-2194	27	14	.	.	PUNCT
inlawrev-2194	28	1	1975	1975	NUM
inlawrev-2194	28	2	)	)	PUNCT
inlawrev-2194	28	3	.	.	PUNCT
inlawrev-2194	29	1	=	=	PRON
inlawrev-2194	29	2	325	325	NUM
inlawrev-2194	29	3	n.e.2d	n.e.2d	NOUN
inlawrev-2194	29	4	487	487	NUM
inlawrev-2194	29	5	(	(	PUNCT
inlawrev-2194	29	6	ind	ind	NOUN
inlawrev-2194	29	7	.	.	PUNCT
inlawrev-2194	30	1	ct	ct	PROPN
inlawrev-2194	30	2	.	.	PUNCT
inlawrev-2194	31	1	app	app	PROPN
inlawrev-2194	31	2	.	.	PROPN
inlawrev-2194	31	3	1975	1975	NUM
inlawrev-2194	31	4	)	)	PUNCT
inlawrev-2194	31	5	.	.	PUNCT
inlawrev-2194	32	1	'	'	PUNCT
inlawrev-2194	32	2	^ind	^ind	NUM
inlawrev-2194	32	3	.	.	PUNCT
inlawrev-2194	33	1	code	code	NOUN
inlawrev-2194	33	2	§	§	PROPN
inlawrev-2194	33	3	6	6	NUM
inlawrev-2194	33	4	-	-	SYM
inlawrev-2194	33	5	4	4	NUM
inlawrev-2194	33	6	-	-	PUNCT
inlawrev-2194	33	7	1	1	NUM
inlawrev-2194	33	8	-	-	SYM
inlawrev-2194	33	9	1	1	NUM
inlawrev-2194	33	10	(	(	PUNCT
inlawrev-2194	33	11	burns	burn	NOUN
inlawrev-2194	33	12	1972	1972	NUM
inlawrev-2194	33	13	)	)	PUNCT
inlawrev-2194	33	14	.	.	PUNCT
inlawrev-2194	34	1	the	the	DET
inlawrev-2194	34	2	provision	provision	NOUN
inlawrev-2194	34	3	reads	read	VERB
inlawrev-2194	34	4	in	in	ADP
inlawrev-2194	34	5	pertinent	pertinent	ADJ
inlawrev-2194	34	6	part	part	NOUN
inlawrev-2194	34	7	:	:	PUNCT
inlawrev-2194	34	8	proceeds	proceed	NOUN
inlawrev-2194	34	9	of	of	ADP
inlawrev-2194	34	10	life	life	NOUN
inlawrev-2194	34	11	insurance	insurance	NOUN
inlawrev-2194	34	12	policies	policy	NOUN
inlawrev-2194	34	13	on	on	ADP
inlawrev-2194	34	14	the	the	DET
inlawrev-2194	34	15	life	life	NOUN
inlawrev-2194	34	16	of	of	ADP
inlawrev-2194	34	17	a	a	DET
inlawrev-2194	34	18	decedent	decedent	NOUN
inlawrev-2194	34	19	payable	payable	ADJ
inlawrev-2194	34	20	in	in	ADP
inlawrev-2194	34	21	such	such	DET
inlawrev-2194	34	22	a	a	DET
inlawrev-2194	34	23	manner	manner	NOUN
inlawrev-2194	34	24	as	as	SCONJ
inlawrev-2194	34	25	to	to	PART
inlawrev-2194	34	26	be	be	AUX
inlawrev-2194	34	27	subject	subject	ADJ
inlawrev-2194	34	28	to	to	ADP
inlawrev-2194	34	29	claims	claim	NOUN
inlawrev-2194	34	30	against	against	ADP
inlawrev-2194	34	31	his	his	PRON
inlawrev-2194	34	32	estate	estate	NOUN
inlawrev-2194	34	33	and	and	CCONJ
inlawrev-2194	34	34	to	to	ADP
inlawrev-2194	34	35	distribution	distribution	NOUN
inlawrev-2194	34	36	as	as	ADP
inlawrev-2194	34	37	a	a	DET
inlawrev-2194	34	38	part	part	NOUN
inlawrev-2194	34	39	thereof	thereof	ADV
inlawrev-2194	34	40	shall	shall	AUX
inlawrev-2194	34	41	be	be	AUX
inlawrev-2194	34	42	hereunder	hereunder	NOUN
inlawrev-2194	34	43	held	hold	VERB
inlawrev-2194	34	44	to	to	PART
inlawrev-2194	34	45	be	be	AUX
inlawrev-2194	34	46	a	a	DET
inlawrev-2194	34	47	part	part	NOUN
inlawrev-2194	34	48	of	of	ADP
inlawrev-2194	34	49	the	the	DET
inlawrev-2194	34	50	estate	estate	NOUN
inlawrev-2194	34	51	,	,	PUNCT
inlawrev-2194	34	52	but	but	CCONJ
inlawrev-2194	34	53	payable	payable	ADJ
inlawrev-2194	34	54	either	either	CCONJ
inlawrev-2194	34	55	directly	directly	ADV
inlawrev-2194	34	56	or	or	CCONJ
inlawrev-2194	34	57	in	in	ADP
inlawrev-2194	34	58	trust	trust	NOUN
inlawrev-2194	34	59	for	for	ADP
inlawrev-2194	34	60	the	the	DET
inlawrev-2194	34	61	use	use	NOUN
inlawrev-2194	34	62	of	of	ADP
inlawrev-2194	34	63	any	any	DET
inlawrev-2194	34	64	person	person	NOUN
inlawrev-2194	34	65	or	or	CCONJ
inlawrev-2194	34	66	persons	person	NOUN
inlawrev-2194	34	67	other	other	ADJ
inlawrev-2194	34	68	than	than	ADP
inlawrev-2194	34	69	the	the	DET
inlawrev-2194	34	70	estate	estate	NOUN
inlawrev-2194	34	71	so	so	SCONJ
inlawrev-2194	34	72	that	that	SCONJ
inlawrev-2194	34	73	it	it	PRON
inlawrev-2194	34	74	does	do	AUX
inlawrev-2194	34	75	not	not	PART
inlawrev-2194	34	76	become	become	VERB
inlawrev-2194	34	77	a	a	DET
inlawrev-2194	34	78	part	part	NOUN
inlawrev-2194	34	79	thereof	thereof	ADV
inlawrev-2194	34	80	or	or	CCONJ
inlawrev-2194	34	81	subject	subject	ADJ
inlawrev-2194	34	82	to	to	ADP
inlawrev-2194	34	83	such	such	ADJ
inlawrev-2194	34	84	claims	claim	NOUN
inlawrev-2194	34	85	,	,	PUNCT
inlawrev-2194	34	86	said	say	VERB
inlawrev-2194	34	87	proceeds	proceed	NOUN
inlawrev-2194	34	88	shall	shall	AUX
inlawrev-2194	34	89	not	not	PART
inlawrev-2194	34	90	be	be	AUX
inlawrev-2194	34	91	taxed	tax	VERB
inlawrev-2194	34	92	.	.	PUNCT
inlawrev-2194	35	1	^325	^325	PROPN
inlawrev-2194	35	2	n.e.2d	n.e.2d	NOUN
inlawrev-2194	35	3	at	at	ADP
inlawrev-2194	35	4	488	488	NUM
inlawrev-2194	35	5	.	.	PUNCT
inlawrev-2194	35	6	1976	1976	NUM
inlawrev-2194	35	7	]	]	PUNCT
inlawrev-2194	35	8	survey	survey	NOUN
inlawrev-2194	35	9	—	—	PUNCT
inlawrev-2194	35	10	taxation	taxation	NOUN
inlawrev-2194	35	11	337	337	NUM
inlawrev-2194	35	12	the	the	DET
inlawrev-2194	35	13	state	state	NOUN
inlawrev-2194	35	14	argued	argue	VERB
inlawrev-2194	35	15	that	that	SCONJ
inlawrev-2194	35	16	the	the	DET
inlawrev-2194	35	17	term	term	NOUN
inlawrev-2194	35	18	proceeds	proceed	NOUN
inlawrev-2194	35	19	includes	include	VERB
inlawrev-2194	35	20	the	the	DET
inlawrev-2194	35	21	face	face	NOUN
inlawrev-2194	35	22	value	value	NOUN
inlawrev-2194	35	23	amount	amount	NOUN
inlawrev-2194	35	24	only	only	ADV
inlawrev-2194	35	25	and	and	CCONJ
inlawrev-2194	35	26	excludes	exclude	VERB
inlawrev-2194	35	27	all	all	DET
inlawrev-2194	35	28	dividends	dividend	NOUN
inlawrev-2194	35	29	because	because	SCONJ
inlawrev-2194	35	30	life	life	NOUN
inlawrev-2194	35	31	insurance	insurance	NOUN
inlawrev-2194	35	32	policies	policy	NOUN
inlawrev-2194	35	33	are	be	AUX
inlawrev-2194	35	34	a	a	DET
inlawrev-2194	35	35	risk	risk	NOUN
inlawrev-2194	35	36	-	-	PUNCT
inlawrev-2194	35	37	shifting	shift	VERB
inlawrev-2194	35	38	investment	investment	NOUN
inlawrev-2194	35	39	mechanism	mechanism	NOUN
inlawrev-2194	35	40	and	and	CCONJ
inlawrev-2194	35	41	dividends	dividend	NOUN
inlawrev-2194	35	42	are	be	AUX
inlawrev-2194	35	43	not	not	PART
inlawrev-2194	35	44	directly	directly	ADV
inlawrev-2194	35	45	related	relate	VERB
inlawrev-2194	35	46	to	to	ADP
inlawrev-2194	35	47	the	the	DET
inlawrev-2194	35	48	risk	risk	NOUN
inlawrev-2194	35	49	.	.	PUNCT
inlawrev-2194	36	1	*	*	PUNCT
inlawrev-2194	36	2	the	the	DET
inlawrev-2194	36	3	executor	executor	NOUN
inlawrev-2194	36	4	of	of	ADP
inlawrev-2194	36	5	the	the	DET
inlawrev-2194	36	6	estate	estate	NOUN
inlawrev-2194	36	7	maintained	maintain	VERB
inlawrev-2194	36	8	that	that	SCONJ
inlawrev-2194	36	9	such	such	ADJ
inlawrev-2194	36	10	dividends	dividend	NOUN
inlawrev-2194	36	11	had	have	AUX
inlawrev-2194	36	12	never	never	ADV
inlawrev-2194	36	13	been	be	AUX
inlawrev-2194	36	14	taxed	tax	VERB
inlawrev-2194	36	15	under	under	ADP
inlawrev-2194	36	16	indiana	indiana	PROPN
inlawrev-2194	36	17	inheritance	inheritance	NOUN
inlawrev-2194	36	18	tax	tax	NOUN
inlawrev-2194	36	19	law	law	NOUN
inlawrev-2194	36	20	and	and	CCONJ
inlawrev-2194	36	21	that	that	DET
inlawrev-2194	36	22	exclusion	exclusion	NOUN
inlawrev-2194	36	23	of	of	ADP
inlawrev-2194	36	24	these	these	DET
inlawrev-2194	36	25	dividends	dividend	NOUN
inlawrev-2194	36	26	from	from	ADP
inlawrev-2194	36	27	proceeds	proceed	NOUN
inlawrev-2194	36	28	would	would	AUX
inlawrev-2194	36	29	be	be	AUX
inlawrev-2194	36	30	contrary	contrary	ADJ
inlawrev-2194	36	31	to	to	ADP
inlawrev-2194	36	32	existing	exist	VERB
inlawrev-2194	36	33	federal	federal	ADJ
inlawrev-2194	36	34	tax	tax	NOUN
inlawrev-2194	36	35	laws/	laws/	NUM
inlawrev-2194	36	36	the	the	DET
inlawrev-2194	36	37	marion	marion	PROPN
inlawrev-2194	36	38	county	county	PROPN
inlawrev-2194	36	39	probate	probate	NOUN
inlawrev-2194	36	40	court	court	NOUN
inlawrev-2194	36	41	held	hold	VERB
inlawrev-2194	36	42	that	that	SCONJ
inlawrev-2194	36	43	the	the	DET
inlawrev-2194	36	44	beneficiary	beneficiary	NOUN
inlawrev-2194	36	45	was	be	AUX
inlawrev-2194	36	46	entitled	entitle	VERB
inlawrev-2194	36	47	to	to	PART
inlawrev-2194	36	48	receive	receive	VERB
inlawrev-2194	36	49	these	these	DET
inlawrev-2194	36	50	dividends	dividend	NOUN
inlawrev-2194	36	51	as	as	ADP
inlawrev-2194	36	52	proceeds	proceed	NOUN
inlawrev-2194	36	53	of	of	ADP
inlawrev-2194	36	54	life	life	NOUN
inlawrev-2194	36	55	insurance	insurance	NOUN
inlawrev-2194	36	56	free	free	ADJ
inlawrev-2194	36	57	of	of	ADP
inlawrev-2194	36	58	indiana	indiana	PROPN
inlawrev-2194	36	59	inheritance	inheritance	NOUN
inlawrev-2194	36	60	tax	tax	NOUN
inlawrev-2194	36	61	.	.	PUNCT
inlawrev-2194	37	1	on	on	ADP
inlawrev-2194	37	2	appeal	appeal	NOUN
inlawrev-2194	37	3	by	by	ADP
inlawrev-2194	37	4	the	the	DET
inlawrev-2194	37	5	state	state	NOUN
inlawrev-2194	37	6	,	,	PUNCT
inlawrev-2194	37	7	judge	judge	PROPN
inlawrev-2194	37	8	buchanan	buchanan	PROPN
inlawrev-2194	37	9	,	,	PUNCT
inlawrev-2194	37	10	writing	write	VERB
inlawrev-2194	37	11	for	for	ADP
inlawrev-2194	37	12	the	the	DET
inlawrev-2194	37	13	second	second	ADJ
inlawrev-2194	37	14	district	district	NOUN
inlawrev-2194	37	15	court	court	NOUN
inlawrev-2194	37	16	of	of	ADP
inlawrev-2194	37	17	appeals	appeal	NOUN
inlawrev-2194	37	18	,	,	PUNCT
inlawrev-2194	37	19	stated	state	VERB
inlawrev-2194	37	20	that	that	SCONJ
inlawrev-2194	37	21	the	the	DET
inlawrev-2194	37	22	intent	intent	NOUN
inlawrev-2194	37	23	of	of	ADP
inlawrev-2194	37	24	the	the	DET
inlawrev-2194	37	25	legislature	legislature	NOUN
inlawrev-2194	37	26	was	be	AUX
inlawrev-2194	37	27	to	to	PART
inlawrev-2194	37	28	exclude	exclude	VERB
inlawrev-2194	37	29	all	all	DET
inlawrev-2194	37	30	proceeds	proceed	NOUN
inlawrev-2194	37	31	of	of	ADP
inlawrev-2194	37	32	life	life	NOUN
inlawrev-2194	37	33	insurance	insurance	NOUN
inlawrev-2194	37	34	policies	policy	NOUN
inlawrev-2194	37	35	from	from	ADP
inlawrev-2194	37	36	indiana	indiana	PROPN
inlawrev-2194	37	37	inheritance	inheritance	NOUN
inlawrev-2194	37	38	tax	tax	NOUN
inlawrev-2194	37	39	.	.	PUNCT
inlawrev-2194	38	1	®	®	NOUN
inlawrev-2194	38	2	he	he	PRON
inlawrev-2194	38	3	found	find	VERB
inlawrev-2194	38	4	that	that	SCONJ
inlawrev-2194	38	5	there	there	PRON
inlawrev-2194	38	6	was	be	VERB
inlawrev-2194	38	7	no	no	DET
inlawrev-2194	38	8	basis	basis	NOUN
inlawrev-2194	38	9	for	for	ADP
inlawrev-2194	38	10	the	the	DET
inlawrev-2194	38	11	narrow	narrow	ADJ
inlawrev-2194	38	12	construction	construction	NOUN
inlawrev-2194	38	13	of	of	ADP
inlawrev-2194	38	14	the	the	DET
inlawrev-2194	38	15	term	term	NOUN
inlawrev-2194	38	16	proceeds	proceed	NOUN
inlawrev-2194	38	17	offered	offer	VERB
inlawrev-2194	38	18	by	by	ADP
inlawrev-2194	38	19	the	the	DET
inlawrev-2194	38	20	state	state	NOUN
inlawrev-2194	38	21	.	.	PUNCT
inlawrev-2194	39	1	furthermore	furthermore	ADV
inlawrev-2194	39	2	,	,	PUNCT
inlawrev-2194	39	3	following	follow	VERB
inlawrev-2194	39	4	the	the	DET
inlawrev-2194	39	5	state	state	NOUN
inlawrev-2194	39	6	's	's	PART
inlawrev-2194	39	7	interpretation	interpretation	NOUN
inlawrev-2194	39	8	would	would	AUX
inlawrev-2194	39	9	entail	entail	VERB
inlawrev-2194	39	10	a	a	DET
inlawrev-2194	39	11	departure	departure	NOUN
inlawrev-2194	39	12	from	from	ADP
inlawrev-2194	39	13	forty	forty	NUM
inlawrev-2194	39	14	years	year	NOUN
inlawrev-2194	39	15	of	of	ADP
inlawrev-2194	39	16	accepted	accept	VERB
inlawrev-2194	39	17	interpretations	interpretation	NOUN
inlawrev-2194	39	18	of	of	ADP
inlawrev-2194	39	19	the	the	DET
inlawrev-2194	39	20	indiana	indiana	PROPN
inlawrev-2194	39	21	inheritance	inheritance	NOUN
inlawrev-2194	39	22	tax	tax	NOUN
inlawrev-2194	39	23	statutes	statute	NOUN
inlawrev-2194	39	24	'	'	PART
inlawrev-2194	39	25	and	and	CCONJ
inlawrev-2194	39	26	from	from	ADP
inlawrev-2194	39	27	federal	federal	ADJ
inlawrev-2194	39	28	laws	law	NOUN
inlawrev-2194	39	29	that	that	PRON
inlawrev-2194	39	30	include	include	VERB
inlawrev-2194	39	31	these	these	DET
inlawrev-2194	39	32	dividends	dividend	NOUN
inlawrev-2194	39	33	in	in	ADP
inlawrev-2194	39	34	proceeds	proceed	NOUN
inlawrev-2194	39	35	of	of	ADP
inlawrev-2194	39	36	life	life	NOUN
inlawrev-2194	39	37	insurance	insurance	NOUN
inlawrev-2194	39	38	.	.	PUNCT
inlawrev-2194	39	39	'	'	PUNCT
inlawrev-2194	39	40	°	°	NUM
inlawrev-2194	40	1	thus	thus	ADV
inlawrev-2194	40	2	the	the	DET
inlawrev-2194	40	3	court	court	NOUN
inlawrev-2194	40	4	reaffirmed	reaffirm	VERB
inlawrev-2194	40	5	many	many	ADJ
inlawrev-2194	40	6	years	year	NOUN
inlawrev-2194	40	7	of	of	ADP
inlawrev-2194	40	8	accepted	accept	VERB
inlawrev-2194	40	9	practice	practice	NOUN
inlawrev-2194	40	10	.	.	PUNCT
inlawrev-2194	41	1	in	in	ADP
inlawrev-2194	41	2	in	in	ADP
inlawrev-2194	41	3	re	re	NOUN
inlawrev-2194	41	4	estate	estate	NOUN
inlawrev-2194	41	5	of	of	ADP
inlawrev-2194	41	6	osland,^^	osland,^^	NOUN
inlawrev-2194	41	7	insurance	insurance	NOUN
inlawrev-2194	41	8	proceeds	proceed	NOUN
inlawrev-2194	41	9	were	be	AUX
inlawrev-2194	41	10	made	make	VERB
inlawrev-2194	41	11	payable	payable	ADJ
inlawrev-2194	41	12	to	to	ADP
inlawrev-2194	41	13	co	co	NOUN
inlawrev-2194	41	14	-	-	NOUN
inlawrev-2194	41	15	trustees	trustee	NOUN
inlawrev-2194	41	16	of	of	ADP
inlawrev-2194	41	17	an	an	DET
inlawrev-2194	41	18	inter	inter	ADJ
inlawrev-2194	41	19	vivos	vivos	PROPN
inlawrev-2194	41	20	trust	trust	NOUN
inlawrev-2194	41	21	,	,	PUNCT
inlawrev-2194	41	22	and	and	CCONJ
inlawrev-2194	41	23	the	the	DET
inlawrev-2194	41	24	trustees	trustee	NOUN
inlawrev-2194	41	25	were	be	AUX
inlawrev-2194	41	26	authorized	authorize	VERB
inlawrev-2194	41	27	to	to	PART
inlawrev-2194	41	28	use	use	VERB
inlawrev-2194	41	29	the	the	DET
inlawrev-2194	41	30	proceeds	proceed	NOUN
inlawrev-2194	41	31	to	to	PART
inlawrev-2194	41	32	satisfy	satisfy	VERB
inlawrev-2194	41	33	certain	certain	ADJ
inlawrev-2194	41	34	claims	claim	NOUN
inlawrev-2194	41	35	against	against	ADP
inlawrev-2194	41	36	the	the	DET
inlawrev-2194	41	37	estate	estate	NOUN
inlawrev-2194	41	38	.	.	PUNCT
inlawrev-2194	42	1	'^	'^	AUX
inlawrev-2194	42	2	the	the	DET
inlawrev-2194	42	3	state	state	NOUN
inlawrev-2194	42	4	maintained	maintain	VERB
inlawrev-2194	42	5	that	that	SCONJ
inlawrev-2194	42	6	the	the	DET
inlawrev-2194	42	7	discretionary	discretionary	ADJ
inlawrev-2194	42	8	powers	power	NOUN
inlawrev-2194	42	9	^id	^id	NUM
inlawrev-2194	42	10	.	.	PUNCT
inlawrev-2194	43	1	at	at	ADP
inlawrev-2194	43	2	490	490	NUM
inlawrev-2194	43	3	.	.	PUNCT
inlawrev-2194	44	1	the	the	DET
inlawrev-2194	44	2	state	state	NOUN
inlawrev-2194	44	3	relied	rely	VERB
inlawrev-2194	44	4	on	on	ADP
inlawrev-2194	44	5	the	the	DET
inlawrev-2194	44	6	following	follow	VERB
inlawrev-2194	44	7	cases	case	NOUN
inlawrev-2194	44	8	:	:	PUNCT
inlawrev-2194	44	9	cahen	cahen	PROPN
inlawrev-2194	44	10	trust	trust	PROPN
inlawrev-2194	44	11	v.	v.	PROPN
inlawrev-2194	44	12	united	united	PROPN
inlawrev-2194	44	13	states	states	PROPN
inlawrev-2194	44	14	,	,	PUNCT
inlawrev-2194	44	15	292	292	NUM
inlawrev-2194	44	16	f.2d	f.2d	SYM
inlawrev-2194	44	17	33	33	NUM
inlawrev-2194	44	18	(	(	PUNCT
inlawrev-2194	44	19	7th	7th	ADJ
inlawrev-2194	44	20	cir	cir	NOUN
inlawrev-2194	44	21	.	.	PUNCT
inlawrev-2194	45	1	1961	1961	NUM
inlawrev-2194	45	2	)	)	PUNCT
inlawrev-2194	46	1	(	(	PUNCT
inlawrev-2194	46	2	which	which	PRON
inlawrev-2194	46	3	indicated	indicate	VERB
inlawrev-2194	46	4	in	in	ADP
inlawrev-2194	46	5	dicta	dicta	ADJ
inlawrev-2194	46	6	that	that	SCONJ
inlawrev-2194	46	7	the	the	DET
inlawrev-2194	46	8	insurer	insurer	NOUN
inlawrev-2194	46	9	was	be	AUX
inlawrev-2194	46	10	bound	bind	VERB
inlawrev-2194	46	11	to	to	PART
inlawrev-2194	46	12	pay	pay	VERB
inlawrev-2194	46	13	the	the	DET
inlawrev-2194	46	14	face	face	NOUN
inlawrev-2194	46	15	value	value	NOUN
inlawrev-2194	46	16	of	of	ADP
inlawrev-2194	46	17	the	the	DET
inlawrev-2194	46	18	policy	policy	NOUN
inlawrev-2194	46	19	on	on	ADP
inlawrev-2194	46	20	the	the	DET
inlawrev-2194	46	21	death	death	NOUN
inlawrev-2194	46	22	of	of	ADP
inlawrev-2194	46	23	the	the	DET
inlawrev-2194	46	24	insured	insure	VERB
inlawrev-2194	46	25	)	)	PUNCT
inlawrev-2194	46	26	;	;	PUNCT
inlawrev-2194	46	27	in	in	ADP
inlawrev-2194	46	28	re	re	PROPN
inlawrev-2194	46	29	hamilton	hamilton	PROPN
inlawrev-2194	46	30	's	's	PART
inlawrev-2194	46	31	estate	estate	NOUN
inlawrev-2194	46	32	,	,	PUNCT
inlawrev-2194	46	33	113	113	NUM
inlawrev-2194	46	34	colo	colo	NOUN
inlawrev-2194	46	35	.	.	PUNCT
inlawrev-2194	47	1	141	141	NUM
inlawrev-2194	47	2	,	,	PUNCT
inlawrev-2194	47	3	154	154	NUM
inlawrev-2194	47	4	p.2d	p.2d	SYM
inlawrev-2194	47	5	1008	1008	NUM
inlawrev-2194	47	6	(	(	PUNCT
inlawrev-2194	47	7	1945	1945	NUM
inlawrev-2194	47	8	)	)	PUNCT
inlawrev-2194	47	9	(	(	PUNCT
inlawrev-2194	47	10	in	in	ADP
inlawrev-2194	47	11	which	which	PRON
inlawrev-2194	47	12	the	the	DET
inlawrev-2194	47	13	colorado	colorado	PROPN
inlawrev-2194	47	14	supreme	supreme	PROPN
inlawrev-2194	47	15	court	court	PROPN
inlawrev-2194	47	16	construed	construe	VERB
inlawrev-2194	47	17	a	a	DET
inlawrev-2194	47	18	similar	similar	ADJ
inlawrev-2194	47	19	but	but	CCONJ
inlawrev-2194	47	20	not	not	PART
inlawrev-2194	47	21	identical	identical	ADJ
inlawrev-2194	47	22	inheritance	inheritance	NOUN
inlawrev-2194	47	23	tax	tax	NOUN
inlawrev-2194	47	24	statute	statute	NOUN
inlawrev-2194	47	25	as	as	ADP
inlawrev-2194	47	26	excluding	exclude	VERB
inlawrev-2194	47	27	accumulated	accumulate	VERB
inlawrev-2194	47	28	disability	disability	NOUN
inlawrev-2194	47	29	pajmients	pajmient	NOUN
inlawrev-2194	47	30	from	from	ADP
inlawrev-2194	47	31	proceeds	proceed	NOUN
inlawrev-2194	47	32	of	of	ADP
inlawrev-2194	47	33	life	life	NOUN
inlawrev-2194	47	34	insurance	insurance	NOUN
inlawrev-2194	47	35	)	)	PUNCT
inlawrev-2194	47	36	.	.	PUNCT
inlawrev-2194	48	1	the	the	DET
inlawrev-2194	48	2	cassner	cassner	NOUN
inlawrev-2194	48	3	court	court	NOUN
inlawrev-2194	48	4	distinguished	distinguish	VERB
inlawrev-2194	48	5	both	both	DET
inlawrev-2194	48	6	cases	case	NOUN
inlawrev-2194	48	7	and	and	CCONJ
inlawrev-2194	48	8	did	do	AUX
inlawrev-2194	48	9	not	not	PART
inlawrev-2194	48	10	consider	consider	VERB
inlawrev-2194	48	11	the	the	DET
inlawrev-2194	48	12	state	state	NOUN
inlawrev-2194	48	13	's	's	PART
inlawrev-2194	48	14	argument	argument	NOUN
inlawrev-2194	48	15	based	base	VERB
inlawrev-2194	48	16	on	on	ADP
inlawrev-2194	48	17	insurance	insurance	NOUN
inlawrev-2194	48	18	law	law	NOUN
inlawrev-2194	48	19	principles	principle	NOUN
inlawrev-2194	48	20	applicable	applicable	ADJ
inlawrev-2194	48	21	because	because	SCONJ
inlawrev-2194	48	22	the	the	DET
inlawrev-2194	48	23	concern	concern	NOUN
inlawrev-2194	48	24	in	in	ADP
inlawrev-2194	48	25	this	this	DET
inlawrev-2194	48	26	particular	particular	ADJ
inlawrev-2194	48	27	instance	instance	NOUN
inlawrev-2194	48	28	was	be	AUX
inlawrev-2194	48	29	primarily	primarily	ADV
inlawrev-2194	48	30	with	with	ADP
inlawrev-2194	48	31	tax	tax	NOUN
inlawrev-2194	48	32	law	law	NOUN
inlawrev-2194	48	33	.	.	PUNCT
inlawrev-2194	49	1	325	325	NUM
inlawrev-2194	49	2	n.e.2d	n.e.2d	NOUN
inlawrev-2194	49	3	at	at	ADP
inlawrev-2194	49	4	490	490	NUM
inlawrev-2194	49	5	-	-	SYM
inlawrev-2194	49	6	91	91	NUM
inlawrev-2194	49	7	.	.	PUNCT
inlawrev-2194	50	1	^325	^325	PROPN
inlawrev-2194	50	2	n.e.2d	n.e.2d	NOUN
inlawrev-2194	50	3	at	at	ADP
inlawrev-2194	50	4	288	288	NUM
inlawrev-2194	50	5	-	-	SYM
inlawrev-2194	50	6	89	89	NUM
inlawrev-2194	50	7	.	.	PUNCT
inlawrev-2194	51	1	see	see	AUX
inlawrev-2194	51	2	note	note	VERB
inlawrev-2194	51	3	10	10	NUM
inlawrev-2194	51	4	infra	infra	NOUN
inlawrev-2194	51	5	,	,	PUNCT
inlawrev-2194	51	6	«	«	PUNCT
inlawrev-2194	51	7	325	325	NUM
inlawrev-2194	51	8	n.e.2d	n.e.2d	NOUN
inlawrev-2194	51	9	at	at	ADP
inlawrev-2194	51	10	490	490	NUM
inlawrev-2194	51	11	.	.	PUNCT
inlawrev-2194	51	12	'	'	PUNCT
inlawrev-2194	52	1	"	"	PUNCT
inlawrev-2194	52	2	i	i	PRON
inlawrev-2194	52	3	d.	d.	PROPN
inlawrev-2194	52	4	at	at	ADP
inlawrev-2194	52	5	493	493	NUM
inlawrev-2194	52	6	.	.	PUNCT
inlawrev-2194	53	1	the	the	DET
inlawrev-2194	53	2	court	court	NOUN
inlawrev-2194	53	3	believed	believe	VERB
inlawrev-2194	53	4	legislative	legislative	ADJ
inlawrev-2194	53	5	action	action	NOUN
inlawrev-2194	53	6	a	a	DET
inlawrev-2194	53	7	more	more	ADV
inlawrev-2194	53	8	appropriate	appropriate	ADJ
inlawrev-2194	53	9	vehicle	vehicle	NOUN
inlawrev-2194	53	10	for	for	ADP
inlawrev-2194	53	11	change	change	NOUN
inlawrev-2194	53	12	where	where	SCONJ
inlawrev-2194	53	13	the	the	DET
inlawrev-2194	53	14	public	public	NOUN
inlawrev-2194	53	15	's	's	PART
inlawrev-2194	53	16	long	long	ADJ
inlawrev-2194	53	17	reliance	reliance	NOUN
inlawrev-2194	53	18	on	on	ADP
inlawrev-2194	53	19	established	establish	VERB
inlawrev-2194	53	20	interpretations	interpretation	NOUN
inlawrev-2194	53	21	predisposes	predispose	NOUN
inlawrev-2194	53	22	a	a	DET
inlawrev-2194	53	23	court	court	NOUN
inlawrev-2194	53	24	to	to	PART
inlawrev-2194	53	25	accept	accept	VERB
inlawrev-2194	53	26	those	those	DET
inlawrev-2194	53	27	interpretations	interpretation	NOUN
inlawrev-2194	53	28	absent	absent	ADJ
inlawrev-2194	53	29	a	a	DET
inlawrev-2194	53	30	compelling	compelling	ADJ
inlawrev-2194	53	31	reason	reason	NOUN
inlawrev-2194	53	32	otherwise	otherwise	ADV
inlawrev-2194	53	33	.	.	PUNCT
inlawrev-2194	54	1	^	^	PUNCT
inlawrev-2194	54	2	°	°	X
inlawrev-2194	54	3	id	id	NOUN
inlawrev-2194	54	4	.	.	PUNCT
inlawrev-2194	55	1	at	at	ADP
inlawrev-2194	55	2	492	492	NUM
inlawrev-2194	55	3	,	,	PUNCT
inlawrev-2194	55	4	citing	cite	VERB
inlawrev-2194	55	5	int	int	NOUN
inlawrev-2194	55	6	.	.	PUNCT
inlawrev-2194	56	1	rev	rev	PROPN
inlawrev-2194	56	2	.	.	PROPN
inlawrev-2194	56	3	code	code	PROPN
inlawrev-2194	56	4	of	of	ADP
inlawrev-2194	56	5	1954	1954	NUM
inlawrev-2194	56	6	,	,	PUNCT
inlawrev-2194	56	7	§	§	PROPN
inlawrev-2194	56	8	2042	2042	NUM
inlawrev-2194	56	9	.	.	PUNCT
inlawrev-2194	57	1	this	this	DET
inlawrev-2194	57	2	section	section	NOUN
inlawrev-2194	57	3	exempts	exempt	VERB
inlawrev-2194	57	4	from	from	ADP
inlawrev-2194	57	5	the	the	DET
inlawrev-2194	57	6	beneficiary	beneficiary	NOUN
inlawrev-2194	57	7	's	's	PART
inlawrev-2194	57	8	income	income	NOUN
inlawrev-2194	57	9	those	those	DET
inlawrev-2194	57	10	lump	lump	NOUN
inlawrev-2194	57	11	-	-	PUNCT
inlawrev-2194	57	12	sum	sum	NOUN
inlawrev-2194	57	13	proceeds	proceed	NOUN
inlawrev-2194	57	14	from	from	ADP
inlawrev-2194	57	15	life	life	NOUN
inlawrev-2194	57	16	insurance	insurance	NOUN
inlawrev-2194	57	17	policies	policy	NOUN
inlawrev-2194	57	18	and	and	CCONJ
inlawrev-2194	57	19	includes	include	VERB
inlawrev-2194	57	20	in	in	ADP
inlawrev-2194	57	21	the	the	DET
inlawrev-2194	57	22	decedent	decedent	NOUN
inlawrev-2194	57	23	's	's	PART
inlawrev-2194	57	24	gross	gross	ADJ
inlawrev-2194	57	25	estate	estate	NOUN
inlawrev-2194	57	26	the	the	DET
inlawrev-2194	57	27	amounts	amount	NOUN
inlawrev-2194	57	28	receivable	receivable	ADJ
inlawrev-2194	57	29	by	by	ADP
inlawrev-2194	57	30	the	the	DET
inlawrev-2194	57	31	executor	executor	NOUN
inlawrev-2194	57	32	and	and	CCONJ
inlawrev-2194	57	33	all	all	DET
inlawrev-2194	57	34	other	other	ADJ
inlawrev-2194	57	35	beneficiaries	beneficiary	NOUN
inlawrev-2194	57	36	under	under	ADP
inlawrev-2194	57	37	life	life	NOUN
inlawrev-2194	57	38	insurance	insurance	NOUN
inlawrev-2194	57	39	policies	policy	NOUN
inlawrev-2194	57	40	on	on	ADP
inlawrev-2194	57	41	the	the	DET
inlawrev-2194	57	42	life	life	NOUN
inlawrev-2194	57	43	of	of	ADP
inlawrev-2194	57	44	the	the	DET
inlawrev-2194	57	45	decedent	decedent	NOUN
inlawrev-2194	57	46	.	.	PUNCT
inlawrev-2194	58	1	'	'	PUNCT
inlawrev-2194	58	2	^328	^328	NUM
inlawrev-2194	58	3	n.e.2d	n.e.2d	NOUN
inlawrev-2194	58	4	448	448	NUM
inlawrev-2194	58	5	(	(	PUNCT
inlawrev-2194	58	6	ind	ind	NOUN
inlawrev-2194	58	7	.	.	PUNCT
inlawrev-2194	59	1	ct	ct	PROPN
inlawrev-2194	59	2	.	.	PUNCT
inlawrev-2194	60	1	app	app	PROPN
inlawrev-2194	60	2	.	.	PROPN
inlawrev-2194	60	3	1975	1975	NUM
inlawrev-2194	60	4	)	)	PUNCT
inlawrev-2194	60	5	.	.	PUNCT
inlawrev-2194	61	1	'	'	PUNCT
inlawrev-2194	61	2	vd	vd	NOUN
inlawrev-2194	61	3	.	.	PUNCT
inlawrev-2194	62	1	at	at	ADP
inlawrev-2194	62	2	499	499	NUM
inlawrev-2194	62	3	.	.	PUNCT
inlawrev-2194	63	1	the	the	DET
inlawrev-2194	63	2	trust	trust	NOUN
inlawrev-2194	63	3	indenture	indenture	NOUN
inlawrev-2194	63	4	provided	provide	VERB
inlawrev-2194	63	5	that	that	SCONJ
inlawrev-2194	63	6	the	the	DET
inlawrev-2194	63	7	trustees	trustee	NOUN
inlawrev-2194	63	8	had	have	VERB
inlawrev-2194	63	9	the	the	DET
inlawrev-2194	63	10	discretion	discretion	NOUN
inlawrev-2194	63	11	to	to	PART
inlawrev-2194	63	12	pay	pay	VERB
inlawrev-2194	63	13	the	the	DET
inlawrev-2194	63	14	expenses	expense	NOUN
inlawrev-2194	63	15	of	of	ADP
inlawrev-2194	63	16	osland	osland	NOUN
inlawrev-2194	63	17	's	's	PART
inlawrev-2194	63	18	last	last	ADJ
inlawrev-2194	63	19	illness	illness	NOUN
inlawrev-2194	63	20	,	,	PUNCT
inlawrev-2194	63	21	the	the	DET
inlawrev-2194	63	22	funeral	funeral	NOUN
inlawrev-2194	63	23	expenses	expense	NOUN
inlawrev-2194	63	24	,	,	PUNCT
inlawrev-2194	63	25	and	and	CCONJ
inlawrev-2194	63	26	338	338	NUM
inlawrev-2194	63	27	indiana	indiana	PROPN
inlawrev-2194	63	28	law	law	PROPN
inlawrev-2194	63	29	review	review	NOUN
inlawrev-2194	64	1	[	[	X
inlawrev-2194	64	2	vol	vol	NOUN
inlawrev-2194	64	3	.	.	PUNCT
inlawrev-2194	65	1	9:336	9:336	NUM
inlawrev-2194	65	2	of	of	ADP
inlawrev-2194	65	3	the	the	DET
inlawrev-2194	65	4	trust	trust	NOUN
inlawrev-2194	65	5	indenture	indenture	NOUN
inlawrev-2194	65	6	made	make	VERB
inlawrev-2194	65	7	the	the	DET
inlawrev-2194	65	8	transfer	transfer	NOUN
inlawrev-2194	65	9	taxable	taxable	ADJ
inlawrev-2194	65	10	.	.	PUNCT
inlawrev-2194	66	1	'^	'^	AUX
inlawrev-2194	66	2	the	the	DET
inlawrev-2194	66	3	estate	estate	NOUN
inlawrev-2194	66	4	pointed	point	VERB
inlawrev-2194	66	5	out	out	ADP
inlawrev-2194	66	6	that	that	SCONJ
inlawrev-2194	66	7	the	the	DET
inlawrev-2194	66	8	proceeds	proceed	NOUN
inlawrev-2194	66	9	were	be	AUX
inlawrev-2194	66	10	not	not	PART
inlawrev-2194	66	11	distributable	distributable	ADJ
inlawrev-2194	66	12	as	as	ADP
inlawrev-2194	66	13	a	a	DET
inlawrev-2194	66	14	part	part	NOUN
inlawrev-2194	66	15	of	of	ADP
inlawrev-2194	66	16	the	the	DET
inlawrev-2194	66	17	decedent	decedent	NOUN
inlawrev-2194	66	18	's	's	PART
inlawrev-2194	66	19	estate	estate	NOUN
inlawrev-2194	66	20	nor	nor	CCONJ
inlawrev-2194	66	21	subject	subject	ADJ
inlawrev-2194	66	22	to	to	ADP
inlawrev-2194	66	23	claims	claim	NOUN
inlawrev-2194	66	24	against	against	ADP
inlawrev-2194	66	25	the	the	DET
inlawrev-2194	66	26	estate	estate	NOUN
inlawrev-2194	66	27	even	even	ADV
inlawrev-2194	66	28	though	though	SCONJ
inlawrev-2194	66	29	the	the	DET
inlawrev-2194	66	30	proceeds	proceed	NOUN
inlawrev-2194	66	31	could	could	AUX
inlawrev-2194	66	32	be	be	AUX
inlawrev-2194	66	33	used	use	VERB
inlawrev-2194	66	34	under	under	ADP
inlawrev-2194	66	35	the	the	DET
inlawrev-2194	66	36	discretionary	discretionary	ADJ
inlawrev-2194	66	37	powers	power	NOUN
inlawrev-2194	66	38	of	of	ADP
inlawrev-2194	66	39	the	the	DET
inlawrev-2194	66	40	trustees	trustee	NOUN
inlawrev-2194	66	41	to	to	PART
inlawrev-2194	66	42	pay	pay	VERB
inlawrev-2194	66	43	specified	specify	VERB
inlawrev-2194	66	44	claims	claim	NOUN
inlawrev-2194	66	45	.	.	PUNCT
inlawrev-2194	67	1	therefore	therefore	ADV
inlawrev-2194	67	2	,	,	PUNCT
inlawrev-2194	67	3	the	the	DET
inlawrev-2194	67	4	proceeds	proceed	NOUN
inlawrev-2194	67	5	were	be	AUX
inlawrev-2194	67	6	not	not	PART
inlawrev-2194	67	7	subject	subject	ADJ
inlawrev-2194	67	8	to	to	ADP
inlawrev-2194	67	9	inheritance	inheritance	NOUN
inlawrev-2194	67	10	tax	tax	NOUN
inlawrev-2194	67	11	.	.	PUNCT
inlawrev-2194	68	1	the	the	DET
inlawrev-2194	68	2	boone	boone	PROPN
inlawrev-2194	68	3	county	county	PROPN
inlawrev-2194	68	4	superior	superior	ADJ
inlawrev-2194	68	5	court	court	NOUN
inlawrev-2194	68	6	agreed	agree	VERB
inlawrev-2194	68	7	with	with	ADP
inlawrev-2194	68	8	the	the	DET
inlawrev-2194	68	9	arguments	argument	NOUN
inlawrev-2194	68	10	presented	present	VERB
inlawrev-2194	68	11	by	by	ADP
inlawrev-2194	68	12	the	the	DET
inlawrev-2194	68	13	estate	estate	NOUN
inlawrev-2194	68	14	and	and	CCONJ
inlawrev-2194	68	15	entered	enter	VERB
inlawrev-2194	68	16	judgment	judgment	NOUN
inlawrev-2194	68	17	excluding	exclude	VERB
inlawrev-2194	68	18	the	the	DET
inlawrev-2194	68	19	proceeds	proceed	NOUN
inlawrev-2194	68	20	from	from	ADP
inlawrev-2194	68	21	the	the	DET
inlawrev-2194	68	22	inheritance	inheritance	NOUN
inlawrev-2194	68	23	tax	tax	NOUN
inlawrev-2194	68	24	.	.	PUNCT
inlawrev-2194	69	1	the	the	DET
inlawrev-2194	69	2	first	first	ADJ
inlawrev-2194	69	3	district	district	NOUN
inlawrev-2194	69	4	court	court	NOUN
inlawrev-2194	69	5	of	of	ADP
inlawrev-2194	69	6	appeals	appeals	PROPN
inlawrev-2194	69	7	clarified	clarify	VERB
inlawrev-2194	69	8	the	the	DET
inlawrev-2194	69	9	two	two	NUM
inlawrev-2194	69	10	-	-	PUNCT
inlawrev-2194	69	11	fold	fold	ADJ
inlawrev-2194	69	12	test	test	NOUN
inlawrev-2194	69	13	provided	provide	VERB
inlawrev-2194	69	14	by	by	ADP
inlawrev-2194	69	15	the	the	DET
inlawrev-2194	69	16	inheritance	inheritance	NOUN
inlawrev-2194	69	17	tax	tax	NOUN
inlawrev-2194	69	18	statute.^	statute.^	NOUN
inlawrev-2194	69	19	"	"	PUNCT
inlawrev-2194	69	20	*	*	PUNCT
inlawrev-2194	69	21	in	in	ADP
inlawrev-2194	69	22	order	order	NOUN
inlawrev-2194	69	23	to	to	PART
inlawrev-2194	69	24	include	include	VERB
inlawrev-2194	69	25	proceeds	proceed	NOUN
inlawrev-2194	69	26	in	in	ADP
inlawrev-2194	69	27	a	a	DET
inlawrev-2194	69	28	decedent	decedent	NOUN
inlawrev-2194	69	29	's	's	PART
inlawrev-2194	69	30	estate	estate	NOUN
inlawrev-2194	69	31	for	for	ADP
inlawrev-2194	69	32	inheritance	inheritance	NOUN
inlawrev-2194	69	33	tax	tax	NOUN
inlawrev-2194	69	34	purposes	purpose	NOUN
inlawrev-2194	69	35	,	,	PUNCT
inlawrev-2194	69	36	"	"	PUNCT
inlawrev-2194	69	37	the	the	DET
inlawrev-2194	69	38	proceeds	proceed	NOUN
inlawrev-2194	69	39	must	must	AUX
inlawrev-2194	69	40	be	be	AUX
inlawrev-2194	69	41	payable	payable	ADJ
inlawrev-2194	69	42	in	in	ADP
inlawrev-2194	69	43	such	such	DET
inlawrev-2194	69	44	a	a	DET
inlawrev-2194	69	45	manner	manner	NOUN
inlawrev-2194	69	46	so	so	SCONJ
inlawrev-2194	69	47	as	as	SCONJ
inlawrev-2194	69	48	to	to	PART
inlawrev-2194	69	49	:	:	PUNCT
inlawrev-2194	69	50	(	(	PUNCT
inlawrev-2194	69	51	1	1	X
inlawrev-2194	69	52	)	)	PUNCT
inlawrev-2194	69	53	be	be	AUX
inlawrev-2194	69	54	subject	subject	ADJ
inlawrev-2194	69	55	to	to	ADP
inlawrev-2194	69	56	claims	claim	NOUN
inlawrev-2194	69	57	against	against	ADP
inlawrev-2194	69	58	the	the	DET
inlawrev-2194	69	59	decedent	decedent	NOUN
inlawrev-2194	69	60	's	's	PART
inlawrev-2194	69	61	estate	estate	NOUN
inlawrev-2194	69	62	and	and	CCONJ
inlawrev-2194	69	63	(	(	PUNCT
inlawrev-2194	69	64	2	2	X
inlawrev-2194	69	65	)	)	PUNCT
inlawrev-2194	69	66	be	be	AUX
inlawrev-2194	69	67	subject	subject	ADJ
inlawrev-2194	69	68	to	to	ADP
inlawrev-2194	69	69	distribution	distribution	NOUN
inlawrev-2194	69	70	as	as	ADP
inlawrev-2194	69	71	part	part	NOUN
inlawrev-2194	69	72	of	of	ADP
inlawrev-2194	69	73	the	the	DET
inlawrev-2194	69	74	decedent	decedent	NOUN
inlawrev-2194	69	75	's	's	PART
inlawrev-2194	69	76	estate	estate	NOUN
inlawrev-2194	69	77	.	.	PUNCT
inlawrev-2194	70	1	"	"	PUNCT
inlawrev-2194	70	2	'	'	PUNCT
inlawrev-2194	70	3	*	*	PUNCT
inlawrev-2194	70	4	osland	osland	CCONJ
inlawrev-2194	70	5	had	have	AUX
inlawrev-2194	70	6	transferred	transfer	VERB
inlawrev-2194	70	7	the	the	DET
inlawrev-2194	70	8	ownership	ownership	NOUN
inlawrev-2194	70	9	of	of	ADP
inlawrev-2194	70	10	the	the	DET
inlawrev-2194	70	11	policies	policy	NOUN
inlawrev-2194	70	12	to	to	ADP
inlawrev-2194	70	13	the	the	DET
inlawrev-2194	70	14	trustees	trustee	NOUN
inlawrev-2194	70	15	and	and	CCONJ
inlawrev-2194	70	16	designated	designate	VERB
inlawrev-2194	70	17	them	they	PRON
inlawrev-2194	70	18	as	as	ADP
inlawrev-2194	70	19	beneficiaries	beneficiary	NOUN
inlawrev-2194	70	20	.	.	PUNCT
inlawrev-2194	71	1	the	the	DET
inlawrev-2194	71	2	right	right	NOUN
inlawrev-2194	71	3	to	to	ADP
inlawrev-2194	71	4	the	the	DET
inlawrev-2194	71	5	proceeds	proceed	NOUN
inlawrev-2194	71	6	had	have	AUX
inlawrev-2194	71	7	vested	vest	VERB
inlawrev-2194	71	8	in	in	ADP
inlawrev-2194	71	9	the	the	DET
inlawrev-2194	71	10	trustees	trustee	NOUN
inlawrev-2194	71	11	and	and	CCONJ
inlawrev-2194	71	12	could	could	AUX
inlawrev-2194	71	13	not	not	PART
inlawrev-2194	71	14	be	be	AUX
inlawrev-2194	71	15	subject	subject	ADJ
inlawrev-2194	71	16	to	to	ADP
inlawrev-2194	71	17	distribution	distribution	NOUN
inlawrev-2194	71	18	as	as	ADP
inlawrev-2194	71	19	part	part	NOUN
inlawrev-2194	71	20	of	of	ADP
inlawrev-2194	71	21	osland	osland	NOUN
inlawrev-2194	71	22	's	's	PART
inlawrev-2194	71	23	estate	estate	NOUN
inlawrev-2194	71	24	.	.	PUNCT
inlawrev-2194	72	1	since	since	SCONJ
inlawrev-2194	72	2	the	the	DET
inlawrev-2194	72	3	second	second	ADJ
inlawrev-2194	72	4	requirement	requirement	NOUN
inlawrev-2194	72	5	of	of	ADP
inlawrev-2194	72	6	the	the	DET
inlawrev-2194	72	7	statute	statute	NOUN
inlawrev-2194	72	8	was	be	AUX
inlawrev-2194	72	9	not	not	PART
inlawrev-2194	72	10	fulfilled	fulfil	VERB
inlawrev-2194	72	11	,	,	PUNCT
inlawrev-2194	72	12	the	the	DET
inlawrev-2194	72	13	proceeds	proceed	NOUN
inlawrev-2194	72	14	could	could	AUX
inlawrev-2194	72	15	not	not	PART
inlawrev-2194	72	16	be	be	AUX
inlawrev-2194	72	17	taxed	tax	VERB
inlawrev-2194	72	18	under	under	ADP
inlawrev-2194	72	19	the	the	DET
inlawrev-2194	72	20	indiana	indiana	PROPN
inlawrev-2194	72	21	inheritance	inheritance	NOUN
inlawrev-2194	72	22	tax	tax	NOUN
inlawrev-2194	72	23	law	law	NOUN
inlawrev-2194	72	24	.	.	PUNCT
inlawrev-2194	72	25	'	'	PUNCT
inlawrev-2194	73	1	*	*	PUNCT
inlawrev-2194	73	2	the	the	DET
inlawrev-2194	73	3	court	court	NOUN
inlawrev-2194	73	4	found	find	VERB
inlawrev-2194	73	5	it	it	PRON
inlawrev-2194	73	6	unnecessary	unnecessary	ADJ
inlawrev-2194	73	7	to	to	PART
inlawrev-2194	73	8	decide	decide	VERB
inlawrev-2194	73	9	whether	whether	SCONJ
inlawrev-2194	73	10	or	or	CCONJ
inlawrev-2194	73	11	not	not	PART
inlawrev-2194	73	12	the	the	DET
inlawrev-2194	73	13	proceeds	proceed	NOUN
inlawrev-2194	73	14	were	be	AUX
inlawrev-2194	73	15	subject	subject	ADJ
inlawrev-2194	73	16	to	to	ADP
inlawrev-2194	73	17	claims	claim	NOUN
inlawrev-2194	73	18	against	against	ADP
inlawrev-2194	73	19	the	the	DET
inlawrev-2194	73	20	estate	estate	NOUN
inlawrev-2194	73	21	,	,	PUNCT
inlawrev-2194	73	22	but	but	CCONJ
inlawrev-2194	73	23	it	it	PRON
inlawrev-2194	73	24	is	be	AUX
inlawrev-2194	73	25	reasonable	reasonable	ADJ
inlawrev-2194	73	26	to	to	PART
inlawrev-2194	73	27	conclude	conclude	VERB
inlawrev-2194	73	28	they	they	PRON
inlawrev-2194	73	29	were	be	AUX
inlawrev-2194	73	30	not	not	PART
inlawrev-2194	73	31	.	.	PUNCT
inlawrev-2194	74	1	state	state	NOUN
inlawrev-2194	74	2	department	department	PROPN
inlawrev-2194	74	3	of	of	ADP
inlawrev-2194	74	4	revenue	revenue	NOUN
inlawrev-2194	74	5	,	,	PUNCT
inlawrev-2194	74	6	inheritance	inheritance	NOUN
inlawrev-2194	74	7	tax	tax	NOUN
inlawrev-2194	74	8	division	division	NOUN
inlawrev-2194	74	9	v.	v.	ADP
inlawrev-2194	74	10	estate	estate	NOUN
inlawrev-2194	74	11	of	of	ADP
inlawrev-2194	74	12	powelv^	powelv^	PROPN
inlawrev-2194	74	13	dealt	deal	VERB
inlawrev-2194	74	14	with	with	ADP
inlawrev-2194	74	15	the	the	DET
inlawrev-2194	74	16	definition	definition	NOUN
inlawrev-2194	74	17	of	of	ADP
inlawrev-2194	74	18	life	life	NOUN
inlawrev-2194	74	19	insurance	insurance	NOUN
inlawrev-2194	74	20	for	for	ADP
inlawrev-2194	74	21	indiana	indiana	PROPN
inlawrev-2194	74	22	inheritance	inheritance	NOUN
inlawrev-2194	74	23	tax	tax	NOUN
inlawrev-2194	74	24	purposes	purpose	NOUN
inlawrev-2194	74	25	.	.	PUNCT
inlawrev-2194	75	1	powell	powell	PROPN
inlawrev-2194	75	2	had	have	AUX
inlawrev-2194	75	3	participated	participate	VERB
inlawrev-2194	75	4	in	in	ADP
inlawrev-2194	75	5	his	his	PRON
inlawrev-2194	75	6	employer	employer	NOUN
inlawrev-2194	75	7	's	's	PART
inlawrev-2194	75	8	pension	pension	NOUN
inlawrev-2194	75	9	plan	plan	NOUN
inlawrev-2194	75	10	,	,	PUNCT
inlawrev-2194	75	11	which	which	PRON
inlawrev-2194	75	12	required	require	VERB
inlawrev-2194	75	13	the	the	DET
inlawrev-2194	75	14	trustees	trustee	NOUN
inlawrev-2194	75	15	of	of	ADP
inlawrev-2194	75	16	the	the	DET
inlawrev-2194	75	17	plan	plan	NOUN
inlawrev-2194	75	18	to	to	PART
inlawrev-2194	75	19	purchase	purchase	VERB
inlawrev-2194	75	20	life	life	NOUN
inlawrev-2194	75	21	insurance	insurance	NOUN
inlawrev-2194	75	22	policies	policy	NOUN
inlawrev-2194	75	23	on	on	ADP
inlawrev-2194	75	24	the	the	DET
inlawrev-2194	75	25	lives	life	NOUN
inlawrev-2194	75	26	of	of	ADP
inlawrev-2194	75	27	the	the	DET
inlawrev-2194	75	28	participants	participant	NOUN
inlawrev-2194	75	29	.	.	PUNCT
inlawrev-2194	76	1	the	the	DET
inlawrev-2194	76	2	trustees	trustee	NOUN
inlawrev-2194	76	3	were	be	AUX
inlawrev-2194	76	4	the	the	DET
inlawrev-2194	76	5	beneficiaries	beneficiary	NOUN
inlawrev-2194	76	6	and	and	CCONJ
inlawrev-2194	76	7	sole	sole	ADJ
inlawrev-2194	76	8	owners	owner	NOUN
inlawrev-2194	76	9	of	of	ADP
inlawrev-2194	76	10	the	the	DET
inlawrev-2194	76	11	policies	policy	NOUN
inlawrev-2194	76	12	.	.	PUNCT
inlawrev-2194	77	1	'	'	PUNCT
inlawrev-2194	77	2	®	®	NOUN
inlawrev-2194	77	3	although	although	SCONJ
inlawrev-2194	77	4	the	the	DET
inlawrev-2194	77	5	pension	pension	NOUN
inlawrev-2194	77	6	plan	plan	NOUN
inlawrev-2194	77	7	was	be	AUX
inlawrev-2194	77	8	primarily	primarily	ADV
inlawrev-2194	77	9	to	to	PART
inlawrev-2194	77	10	provide	provide	VERB
inlawrev-2194	77	11	retirement	retirement	NOUN
inlawrev-2194	77	12	income	income	NOUN
inlawrev-2194	77	13	,	,	PUNCT
inlawrev-2194	77	14	a	a	DET
inlawrev-2194	77	15	participant	participant	NOUN
inlawrev-2194	77	16	had	have	VERB
inlawrev-2194	77	17	to	to	PART
inlawrev-2194	77	18	designate	designate	VERB
inlawrev-2194	77	19	to	to	PART
inlawrev-2194	77	20	whom	whom	PRON
inlawrev-2194	77	21	death	death	NOUN
inlawrev-2194	77	22	beneany	beneany	NOUN
inlawrev-2194	77	23	taxes	taxis	NOUN
inlawrev-2194	77	24	chargeable	chargeable	ADJ
inlawrev-2194	77	25	to	to	ADP
inlawrev-2194	77	26	the	the	DET
inlawrev-2194	77	27	estate	estate	NOUN
inlawrev-2194	77	28	.	.	PUNCT
inlawrev-2194	78	1	the	the	DET
inlawrev-2194	78	2	principle	principle	ADJ
inlawrev-2194	78	3	source	source	NOUN
inlawrev-2194	78	4	of	of	ADP
inlawrev-2194	78	5	funds	fund	NOUN
inlawrev-2194	78	6	for	for	ADP
inlawrev-2194	78	7	the	the	DET
inlawrev-2194	78	8	trust	trust	NOUN
inlawrev-2194	78	9	were	be	AUX
inlawrev-2194	78	10	osland	osland	VERB
inlawrev-2194	78	11	's	's	PART
inlawrev-2194	78	12	life	life	NOUN
inlawrev-2194	78	13	insurance	insurance	NOUN
inlawrev-2194	78	14	proceeds	proceed	NOUN
inlawrev-2194	78	15	.	.	PUNCT
inlawrev-2194	79	1	'	'	NUM
inlawrev-2194	79	2	^ind	^ind	NUM
inlawrev-2194	79	3	.	.	PUNCT
inlawrev-2194	80	1	code	code	PROPN
inlawrev-2194	80	2	§	§	PROPN
inlawrev-2194	80	3	6	6	NUM
inlawrev-2194	80	4	-	-	SYM
inlawrev-2194	80	5	4	4	NUM
inlawrev-2194	80	6	-	-	PUNCT
inlawrev-2194	80	7	1	1	NUM
inlawrev-2194	80	8	-	-	SYM
inlawrev-2194	80	9	1	1	NUM
inlawrev-2194	80	10	(	(	PUNCT
inlawrev-2194	80	11	burns	burn	NOUN
inlawrev-2194	80	12	1972	1972	NUM
inlawrev-2194	80	13	)	)	PUNCT
inlawrev-2194	80	14	.	.	PUNCT
inlawrev-2194	81	1	this	this	DET
inlawrev-2194	81	2	provision	provision	NOUN
inlawrev-2194	81	3	is	be	AUX
inlawrev-2194	81	4	set	set	VERB
inlawrev-2194	81	5	out	out	ADP
inlawrev-2194	81	6	at	at	ADP
inlawrev-2194	81	7	note	note	NOUN
inlawrev-2194	81	8	4	4	NUM
inlawrev-2194	81	9	supra	supra	ADJ
inlawrev-2194	81	10	.	.	PUNCT
inlawrev-2194	81	11	''	''	PUNCT
inlawrev-2194	82	1	'	'	PUNCT
inlawrev-2194	82	2	328	328	NUM
inlawrev-2194	82	3	n.e.2d	n.e.2d	NOUN
inlawrev-2194	82	4	at	at	ADP
inlawrev-2194	82	5	449	449	NUM
inlawrev-2194	82	6	.	.	PUNCT
inlawrev-2194	83	1	this	this	DET
inlawrev-2194	83	2	two	two	NUM
inlawrev-2194	83	3	-	-	PUNCT
inlawrev-2194	83	4	part	part	NOUN
inlawrev-2194	83	5	requirement	requirement	NOUN
inlawrev-2194	83	6	of	of	ADP
inlawrev-2194	83	7	ind	ind	PROPN
inlawrev-2194	83	8	.	.	PUNCT
inlawrev-2194	84	1	code	code	PROPN
inlawrev-2194	84	2	§	§	PROPN
inlawrev-2194	84	3	6	6	NUM
inlawrev-2194	84	4	-	-	SYM
inlawrev-2194	84	5	4	4	NUM
inlawrev-2194	84	6	-	-	PUNCT
inlawrev-2194	84	7	1	1	NUM
inlawrev-2194	84	8	-	-	SYM
inlawrev-2194	84	9	1	1	NUM
inlawrev-2194	84	10	(	(	PUNCT
inlawrev-2194	84	11	burns	burn	NOUN
inlawrev-2194	84	12	1972	1972	NUM
inlawrev-2194	84	13	)	)	PUNCT
inlawrev-2194	84	14	was	be	AUX
inlawrev-2194	84	15	previously	previously	ADV
inlawrev-2194	84	16	recognized	recognize	VERB
inlawrev-2194	84	17	by	by	ADP
inlawrev-2194	84	18	an	an	DET
inlawrev-2194	84	19	opinion	opinion	NOUN
inlawrev-2194	84	20	of	of	ADP
inlawrev-2194	84	21	the	the	DET
inlawrev-2194	84	22	attorney	attorney	NOUN
inlawrev-2194	84	23	general	general	NOUN
inlawrev-2194	84	24	.	.	PUNCT
inlawrev-2194	85	1	[	[	X
inlawrev-2194	85	2	1961	1961	NUM
inlawrev-2194	85	3	]	]	PUNCT
inlawrev-2194	85	4	ops	op	NOUN
inlawrev-2194	85	5	.	.	PUNCT
inlawrev-2194	86	1	att'y	att'y	PROPN
inlawrev-2194	86	2	gen	gen	PROPN
inlawrev-2194	86	3	.	.	PROPN
inlawrev-2194	86	4	ind	ind	PROPN
inlawrev-2194	86	5	.	.	PUNCT
inlawrev-2194	87	1	no	no	INTJ
inlawrev-2194	87	2	.	.	NOUN
inlawrev-2194	87	3	60	60	NUM
inlawrev-2194	87	4	,	,	PUNCT
inlawrev-2194	87	5	at	at	ADP
inlawrev-2194	87	6	385	385	NUM
inlawrev-2194	87	7	.	.	PUNCT
inlawrev-2194	87	8	1	1	NUM
inlawrev-2194	87	9	^	^	SYM
inlawrev-2194	87	10	328	328	NUM
inlawrev-2194	87	11	n.e.2d	n.e.2d	NOUN
inlawrev-2194	87	12	at	at	ADP
inlawrev-2194	87	13	450	450	NUM
inlawrev-2194	87	14	,	,	PUNCT
inlawrev-2194	87	15	construing	construe	VERB
inlawrev-2194	87	16	ind	ind	NOUN
inlawrev-2194	87	17	.	.	PUNCT
inlawrev-2194	88	1	code	code	PROPN
inlawrev-2194	88	2	§	§	PROPN
inlawrev-2194	88	3	6	6	NUM
inlawrev-2194	88	4	-	-	SYM
inlawrev-2194	88	5	4	4	NUM
inlawrev-2194	88	6	-	-	PUNCT
inlawrev-2194	88	7	1	1	NUM
inlawrev-2194	88	8	-	-	SYM
inlawrev-2194	88	9	1	1	NUM
inlawrev-2194	88	10	(	(	PUNCT
inlawrev-2194	88	11	burns	burn	NOUN
inlawrev-2194	88	12	1972	1972	NUM
inlawrev-2194	88	13	)	)	PUNCT
inlawrev-2194	88	14	(	(	PUNCT
inlawrev-2194	88	15	emphasis	emphasis	NOUN
inlawrev-2194	88	16	supplied	supply	VERB
inlawrev-2194	88	17	by	by	ADP
inlawrev-2194	88	18	the	the	DET
inlawrev-2194	88	19	court	court	NOUN
inlawrev-2194	88	20	)	)	PUNCT
inlawrev-2194	88	21	.	.	PUNCT
inlawrev-2194	89	1	^*328	^*328	PUNCT
inlawrev-2194	89	2	n.e.2d	n.e.2d	NOUN
inlawrev-2194	89	3	at	at	ADP
inlawrev-2194	89	4	450	450	NUM
inlawrev-2194	89	5	.	.	PUNCT
inlawrev-2194	90	1	^^333	^^333	NOUN
inlawrev-2194	90	2	n.e.2d	n.e.2d	VERB
inlawrev-2194	90	3	92	92	NUM
inlawrev-2194	90	4	(	(	PUNCT
inlawrev-2194	90	5	ind	ind	NOUN
inlawrev-2194	90	6	.	.	PUNCT
inlawrev-2194	91	1	ct	ct	PROPN
inlawrev-2194	91	2	.	.	PUNCT
inlawrev-2194	92	1	app	app	PROPN
inlawrev-2194	92	2	.	.	PROPN
inlawrev-2194	92	3	1975	1975	NUM
inlawrev-2194	92	4	)	)	PUNCT
inlawrev-2194	92	5	.	.	PUNCT
inlawrev-2194	93	1	^	^	PUNCT
inlawrev-2194	93	2	°	°	NUM
inlawrev-2194	93	3	7cz	7cz	NOUN
inlawrev-2194	93	4	.	.	PUNCT
inlawrev-2194	94	1	at	at	ADP
inlawrev-2194	94	2	94	94	NUM
inlawrev-2194	94	3	.	.	PUNCT
inlawrev-2194	95	1	the	the	DET
inlawrev-2194	95	2	pension	pension	NOUN
inlawrev-2194	95	3	plan	plan	NOUN
inlawrev-2194	95	4	gave	give	VERB
inlawrev-2194	95	5	the	the	DET
inlawrev-2194	95	6	trustees	trustee	NOUN
inlawrev-2194	95	7	the	the	DET
inlawrev-2194	95	8	right	right	NOUN
inlawrev-2194	95	9	to	to	PART
inlawrev-2194	95	10	sell	sell	VERB
inlawrev-2194	95	11	or	or	CCONJ
inlawrev-2194	95	12	assign	assign	VERB
inlawrev-2194	95	13	the	the	DET
inlawrev-2194	95	14	policies	policy	NOUN
inlawrev-2194	95	15	,	,	PUNCT
inlawrev-2194	95	16	surrender	surrender	VERB
inlawrev-2194	95	17	them	they	PRON
inlawrev-2194	95	18	for	for	ADP
inlawrev-2194	95	19	cash	cash	NOUN
inlawrev-2194	95	20	,	,	PUNCT
inlawrev-2194	95	21	and	and	CCONJ
inlawrev-2194	95	22	change	change	VERB
inlawrev-2194	95	23	the	the	DET
inlawrev-2194	95	24	beneficiaries	beneficiary	NOUN
inlawrev-2194	95	25	.	.	PUNCT
inlawrev-2194	96	1	the	the	DET
inlawrev-2194	96	2	pension	pension	NOUN
inlawrev-2194	96	3	plan	plan	NOUN
inlawrev-2194	96	4	and	and	CCONJ
inlawrev-2194	96	5	the	the	DET
inlawrev-2194	96	6	life	life	NOUN
inlawrev-2194	96	7	insurance	insurance	NOUN
inlawrev-2194	96	8	policies	policy	NOUN
inlawrev-2194	96	9	limited	limit	VERB
inlawrev-2194	96	10	the	the	DET
inlawrev-2194	96	11	life	life	NOUN
inlawrev-2194	96	12	insurance	insurance	NOUN
inlawrev-2194	96	13	company	company	NOUN
inlawrev-2194	96	14	's	's	PART
inlawrev-2194	96	15	obligation	obligation	NOUN
inlawrev-2194	96	16	to	to	PART
inlawrev-2194	96	17	payment	payment	NOUN
inlawrev-2194	96	18	of	of	ADP
inlawrev-2194	96	19	the	the	DET
inlawrev-2194	96	20	proceeds	proceed	NOUN
inlawrev-2194	96	21	.	.	PUNCT
inlawrev-2194	97	1	the	the	DET
inlawrev-2194	97	2	insurer	insurer	NOUN
inlawrev-2194	97	3	was	be	AUX
inlawrev-2194	97	4	not	not	PART
inlawrev-2194	97	5	required	require	VERB
inlawrev-2194	97	6	to	to	PART
inlawrev-2194	97	7	oversee	oversee	VERB
inlawrev-2194	97	8	any	any	DET
inlawrev-2194	97	9	distribution	distribution	NOUN
inlawrev-2194	97	10	or	or	CCONJ
inlawrev-2194	97	11	application	application	NOUN
inlawrev-2194	97	12	of	of	ADP
inlawrev-2194	97	13	the	the	DET
inlawrev-2194	97	14	monies	monie	NOUN
inlawrev-2194	97	15	paid	pay	VERB
inlawrev-2194	97	16	to	to	ADP
inlawrev-2194	97	17	the	the	DET
inlawrev-2194	97	18	trustees	trustee	NOUN
inlawrev-2194	97	19	.	.	PUNCT
inlawrev-2194	98	1	1976	1976	NUM
inlawrev-2194	98	2	]	]	PUNCT
inlawrev-2194	98	3	survey	survey	NOUN
inlawrev-2194	98	4	—	—	PUNCT
inlawrev-2194	98	5	taxation	taxation	NOUN
inlawrev-2194	98	6	889	889	NUM
inlawrev-2194	98	7	fits	fit	VERB
inlawrev-2194	98	8	would	would	AUX
inlawrev-2194	98	9	pass	pass	VERB
inlawrev-2194	98	10	under	under	ADP
inlawrev-2194	98	11	the	the	DET
inlawrev-2194	98	12	plan	plan	NOUN
inlawrev-2194	98	13	.	.	PUNCT
inlawrev-2194	99	1	there	there	PRON
inlawrev-2194	99	2	were	be	VERB
inlawrev-2194	99	3	two	two	NUM
inlawrev-2194	99	4	different	different	ADJ
inlawrev-2194	99	5	provisions	provision	NOUN
inlawrev-2194	99	6	for	for	ADP
inlawrev-2194	99	7	payment	payment	NOUN
inlawrev-2194	99	8	to	to	ADP
inlawrev-2194	99	9	the	the	DET
inlawrev-2194	99	10	beneficiary	beneficiary	NOUN
inlawrev-2194	99	11	under	under	ADP
inlawrev-2194	99	12	the	the	DET
inlawrev-2194	99	13	plan	plan	NOUN
inlawrev-2194	99	14	.	.	PUNCT
inlawrev-2194	100	1	if	if	SCONJ
inlawrev-2194	100	2	the	the	DET
inlawrev-2194	100	3	participant	participant	NOUN
inlawrev-2194	100	4	died	die	VERB
inlawrev-2194	100	5	before	before	ADP
inlawrev-2194	100	6	retirement	retirement	NOUN
inlawrev-2194	100	7	,	,	PUNCT
inlawrev-2194	100	8	the	the	DET
inlawrev-2194	100	9	designated	designate	VERB
inlawrev-2194	100	10	beneficiary	beneficiary	NOUN
inlawrev-2194	100	11	would	would	AUX
inlawrev-2194	100	12	receive	receive	VERB
inlawrev-2194	100	13	an	an	DET
inlawrev-2194	100	14	immediate	immediate	ADJ
inlawrev-2194	100	15	lump	lump	NOUN
inlawrev-2194	100	16	-	-	PUNCT
inlawrev-2194	100	17	sum	sum	NOUN
inlawrev-2194	100	18	payment	payment	NOUN
inlawrev-2194	100	19	;	;	PUNCT
inlawrev-2194	100	20	but	but	CCONJ
inlawrev-2194	100	21	,	,	PUNCT
inlawrev-2194	100	22	if	if	SCONJ
inlawrev-2194	100	23	the	the	DET
inlawrev-2194	100	24	participant	participant	NOUN
inlawrev-2194	100	25	died	die	VERB
inlawrev-2194	100	26	after	after	ADP
inlawrev-2194	100	27	retirement	retirement	NOUN
inlawrev-2194	100	28	,	,	PUNCT
inlawrev-2194	100	29	the	the	DET
inlawrev-2194	100	30	designated	designate	VERB
inlawrev-2194	100	31	beneficiary	beneficiary	NOUN
inlawrev-2194	100	32	would	would	AUX
inlawrev-2194	100	33	receive	receive	VERB
inlawrev-2194	100	34	at	at	ADP
inlawrev-2194	100	35	most	most	ADJ
inlawrev-2194	100	36	120	120	NUM
inlawrev-2194	100	37	reduced	reduce	VERB
inlawrev-2194	100	38	payments.^	payments.^	NOUN
inlawrev-2194	100	39	'	'	PART
inlawrev-2194	100	40	powell	powell	NOUN
inlawrev-2194	100	41	designated	designate	VERB
inlawrev-2194	100	42	his	his	PRON
inlawrev-2194	100	43	wife	wife	NOUN
inlawrev-2194	100	44	as	as	ADP
inlawrev-2194	100	45	his	his	PRON
inlawrev-2194	100	46	beneficiary	beneficiary	NOUN
inlawrev-2194	100	47	,	,	PUNCT
inlawrev-2194	100	48	and	and	CCONJ
inlawrev-2194	100	49	upon	upon	SCONJ
inlawrev-2194	100	50	his	his	PRON
inlawrev-2194	100	51	death	death	NOUN
inlawrev-2194	100	52	,	,	PUNCT
inlawrev-2194	100	53	the	the	DET
inlawrev-2194	100	54	trustees	trustee	NOUN
inlawrev-2194	100	55	paid	pay	VERB
inlawrev-2194	100	56	the	the	DET
inlawrev-2194	100	57	same	same	ADJ
inlawrev-2194	100	58	amount	amount	NOUN
inlawrev-2194	100	59	to	to	ADP
inlawrev-2194	100	60	powell	powell	PROPN
inlawrev-2194	100	61	's	's	PART
inlawrev-2194	100	62	widow	widow	NOUN
inlawrev-2194	100	63	as	as	SCONJ
inlawrev-2194	100	64	they	they	PRON
inlawrev-2194	100	65	received	receive	VERB
inlawrev-2194	100	66	from	from	ADP
inlawrev-2194	100	67	the	the	DET
inlawrev-2194	100	68	life	life	NOUN
inlawrev-2194	100	69	insurance	insurance	NOUN
inlawrev-2194	100	70	policies	policy	NOUN
inlawrev-2194	100	71	covering	cover	VERB
inlawrev-2194	100	72	his	his	PRON
inlawrev-2194	100	73	life	life	NOUN
inlawrev-2194	100	74	.	.	PUNCT
inlawrev-2194	101	1	the	the	DET
inlawrev-2194	101	2	trial	trial	NOUN
inlawrev-2194	101	3	court	court	NOUN
inlawrev-2194	101	4	held	hold	VERB
inlawrev-2194	101	5	that	that	SCONJ
inlawrev-2194	101	6	these	these	DET
inlawrev-2194	101	7	funds	fund	NOUN
inlawrev-2194	101	8	were	be	AUX
inlawrev-2194	101	9	life	life	NOUN
inlawrev-2194	101	10	insurance	insurance	NOUN
inlawrev-2194	101	11	proceeds	proceed	NOUN
inlawrev-2194	101	12	payable	payable	ADJ
inlawrev-2194	101	13	to	to	ADP
inlawrev-2194	101	14	a	a	DET
inlawrev-2194	101	15	designated	designate	VERB
inlawrev-2194	101	16	beneficiary	beneficiary	NOUN
inlawrev-2194	101	17	and	and	CCONJ
inlawrev-2194	101	18	thus	thus	ADV
inlawrev-2194	101	19	were	be	AUX
inlawrev-2194	101	20	exempt	exempt	ADJ
inlawrev-2194	101	21	from	from	ADP
inlawrev-2194	101	22	the	the	DET
inlawrev-2194	101	23	indiana	indiana	PROPN
inlawrev-2194	101	24	inheritance	inheritance	NOUN
inlawrev-2194	101	25	tax	tax	NOUN
inlawrev-2194	101	26	.	.	PUNCT
inlawrev-2194	102	1	"	"	PUNCT
inlawrev-2194	102	2	'	'	PUNCT
inlawrev-2194	102	3	"	"	PUNCT
inlawrev-2194	102	4	on	on	ADP
inlawrev-2194	102	5	appeal	appeal	NOUN
inlawrev-2194	102	6	to	to	ADP
inlawrev-2194	102	7	the	the	DET
inlawrev-2194	102	8	first	first	ADJ
inlawrev-2194	102	9	district	district	NOUN
inlawrev-2194	102	10	court	court	NOUN
inlawrev-2194	102	11	of	of	ADP
inlawrev-2194	102	12	appeals	appeal	NOUN
inlawrev-2194	102	13	,	,	PUNCT
inlawrev-2194	102	14	the	the	DET
inlawrev-2194	102	15	state	state	NOUN
inlawrev-2194	102	16	argued	argue	VERB
inlawrev-2194	102	17	that	that	SCONJ
inlawrev-2194	102	18	because	because	SCONJ
inlawrev-2194	102	19	the	the	DET
inlawrev-2194	102	20	money	money	NOUN
inlawrev-2194	102	21	was	be	AUX
inlawrev-2194	102	22	paid	pay	VERB
inlawrev-2194	102	23	from	from	ADP
inlawrev-2194	102	24	the	the	DET
inlawrev-2194	102	25	general	general	ADJ
inlawrev-2194	102	26	pension	pension	NOUN
inlawrev-2194	102	27	fund	fund	NOUN
inlawrev-2194	102	28	and	and	CCONJ
inlawrev-2194	102	29	not	not	PART
inlawrev-2194	102	30	specifically	specifically	ADV
inlawrev-2194	102	31	from	from	ADP
inlawrev-2194	102	32	the	the	DET
inlawrev-2194	102	33	proceeds	proceed	NOUN
inlawrev-2194	102	34	of	of	ADP
inlawrev-2194	102	35	the	the	DET
inlawrev-2194	102	36	insurance	insurance	NOUN
inlawrev-2194	102	37	policies	policy	NOUN
inlawrev-2194	102	38	,	,	PUNCT
inlawrev-2194	102	39	the	the	DET
inlawrev-2194	102	40	money	money	NOUN
inlawrev-2194	102	41	constituted	constitute	VERB
inlawrev-2194	102	42	death	death	NOUN
inlawrev-2194	102	43	benefits	benefit	NOUN
inlawrev-2194	102	44	and	and	CCONJ
inlawrev-2194	102	45	not	not	PART
inlawrev-2194	102	46	life	life	NOUN
inlawrev-2194	102	47	insurance	insurance	NOUN
inlawrev-2194	102	48	proceeds	proceed	NOUN
inlawrev-2194	102	49	.	.	PUNCT
inlawrev-2194	103	1	the	the	DET
inlawrev-2194	103	2	state	state	NOUN
inlawrev-2194	103	3	further	far	ADV
inlawrev-2194	103	4	pointed	point	VERB
inlawrev-2194	103	5	out	out	ADP
inlawrev-2194	103	6	that	that	SCONJ
inlawrev-2194	103	7	the	the	DET
inlawrev-2194	103	8	purpose	purpose	NOUN
inlawrev-2194	103	9	of	of	ADP
inlawrev-2194	103	10	the	the	DET
inlawrev-2194	103	11	pension	pension	NOUN
inlawrev-2194	103	12	plan	plan	NOUN
inlawrev-2194	103	13	was	be	AUX
inlawrev-2194	103	14	post	post	ADJ
inlawrev-2194	103	15	-	-	ADJ
inlawrev-2194	103	16	employment	employment	ADJ
inlawrev-2194	103	17	benefits	benefit	NOUN
inlawrev-2194	103	18	,	,	PUNCT
inlawrev-2194	103	19	and	and	CCONJ
inlawrev-2194	103	20	the	the	DET
inlawrev-2194	103	21	same	same	ADJ
inlawrev-2194	103	22	funds	fund	NOUN
inlawrev-2194	103	23	that	that	PRON
inlawrev-2194	103	24	were	be	AUX
inlawrev-2194	103	25	claimed	claim	VERB
inlawrev-2194	103	26	as	as	SCONJ
inlawrev-2194	103	27	insurance	insurance	NOUN
inlawrev-2194	103	28	proceeds	proceed	NOUN
inlawrev-2194	103	29	under	under	ADP
inlawrev-2194	103	30	state	state	NOUN
inlawrev-2194	103	31	law	law	NOUN
inlawrev-2194	103	32	were	be	AUX
inlawrev-2194	103	33	exempted	exempt	VERB
inlawrev-2194	103	34	as	as	ADP
inlawrev-2194	103	35	an	an	DET
inlawrev-2194	103	36	annuity	annuity	NOUN
inlawrev-2194	103	37	on	on	ADP
inlawrev-2194	103	38	the	the	DET
inlawrev-2194	103	39	federal	federal	ADJ
inlawrev-2194	103	40	estate	estate	NOUN
inlawrev-2194	103	41	tax	tax	NOUN
inlawrev-2194	103	42	return	return	NOUN
inlawrev-2194	103	43	.	.	PUNCT
inlawrev-2194	104	1	"	"	PUNCT
inlawrev-2194	104	2	"	"	PUNCT
inlawrev-2194	104	3	in	in	ADP
inlawrev-2194	104	4	rejecting	reject	VERB
inlawrev-2194	104	5	the	the	DET
inlawrev-2194	104	6	state	state	NOUN
inlawrev-2194	104	7	's	's	PART
inlawrev-2194	104	8	argument	argument	NOUN
inlawrev-2194	104	9	,	,	PUNCT
inlawrev-2194	104	10	the	the	DET
inlawrev-2194	104	11	court	court	NOUN
inlawrev-2194	104	12	of	of	ADP
inlawrev-2194	104	13	appeals	appeals	PROPN
inlawrev-2194	104	14	was	be	AUX
inlawrev-2194	104	15	careful	careful	ADJ
inlawrev-2194	104	16	to	to	PART
inlawrev-2194	104	17	note	note	VERB
inlawrev-2194	104	18	that	that	SCONJ
inlawrev-2194	104	19	the	the	DET
inlawrev-2194	104	20	employer	employer	NOUN
inlawrev-2194	104	21	's	's	PART
inlawrev-2194	104	22	pension	pension	NOUN
inlawrev-2194	104	23	plan	plan	NOUN
inlawrev-2194	104	24	contemplated	contemplate	VERB
inlawrev-2194	104	25	a	a	DET
inlawrev-2194	104	26	special	special	ADJ
inlawrev-2194	104	27	benefit	benefit	NOUN
inlawrev-2194	104	28	by	by	ADP
inlawrev-2194	104	29	the	the	DET
inlawrev-2194	104	30	purchase	purchase	NOUN
inlawrev-2194	104	31	of	of	ADP
inlawrev-2194	104	32	these	these	DET
inlawrev-2194	104	33	life	life	NOUN
inlawrev-2194	104	34	insurance	insurance	NOUN
inlawrev-2194	104	35	policies	policy	NOUN
inlawrev-2194	104	36	.	.	PUNCT
inlawrev-2194	105	1	the	the	DET
inlawrev-2194	105	2	court	court	NOUN
inlawrev-2194	105	3	held	hold	VERB
inlawrev-2194	105	4	that	that	SCONJ
inlawrev-2194	105	5	as	as	ADV
inlawrev-2194	105	6	long	long	ADV
inlawrev-2194	105	7	as	as	ADP
inlawrev-2194	105	8	a	a	DET
inlawrev-2194	105	9	third	third	ADJ
inlawrev-2194	105	10	party	party	NOUN
inlawrev-2194	105	11	employer	employer	NOUN
inlawrev-2194	105	12	's	's	PART
inlawrev-2194	105	13	pension	pension	NOUN
inlawrev-2194	105	14	plan	plan	NOUN
inlawrev-2194	105	15	involves	involve	VERB
inlawrev-2194	105	16	the	the	DET
inlawrev-2194	105	17	essential	essential	ADJ
inlawrev-2194	105	18	elements	element	NOUN
inlawrev-2194	105	19	of	of	ADP
inlawrev-2194	105	20	risk	risk	NOUN
inlawrev-2194	105	21	for	for	ADP
inlawrev-2194	105	22	the	the	DET
inlawrev-2194	105	23	parties	party	NOUN
inlawrev-2194	105	24	,	,	PUNCT
inlawrev-2194	105	25	it	it	PRON
inlawrev-2194	105	26	can	can	AUX
inlawrev-2194	105	27	operate	operate	VERB
inlawrev-2194	105	28	as	as	ADP
inlawrev-2194	105	29	a	a	DET
inlawrev-2194	105	30	conduit	conduit	NOUN
inlawrev-2194	105	31	for	for	ADP
inlawrev-2194	105	32	life	life	NOUN
inlawrev-2194	105	33	insurance	insurance	NOUN
inlawrev-2194	105	34	proceeds	proceed	NOUN
inlawrev-2194	105	35	;	;	PUNCT
inlawrev-2194	105	36	and	and	CCONJ
inlawrev-2194	105	37	the	the	DET
inlawrev-2194	105	38	employee	employee	NOUN
inlawrev-2194	105	39	's	's	PART
inlawrev-2194	105	40	beneficiary	beneficiary	NOUN
inlawrev-2194	105	41	,	,	PUNCT
inlawrev-2194	105	42	although	although	SCONJ
inlawrev-2194	105	43	paid	pay	VERB
inlawrev-2194	105	44	from	from	ADP
inlawrev-2194	105	45	the	the	DET
inlawrev-2194	105	46	fund	fund	NOUN
inlawrev-2194	105	47	established	establish	VERB
inlawrev-2194	105	48	and	and	CCONJ
inlawrev-2194	105	49	maintained	maintain	VERB
inlawrev-2194	105	50	by	by	ADP
inlawrev-2194	105	51	the	the	DET
inlawrev-2194	105	52	employer	employer	NOUN
inlawrev-2194	105	53	,	,	PUNCT
inlawrev-2194	105	54	will	will	AUX
inlawrev-2194	105	55	not	not	PART
inlawrev-2194	105	56	the	the	DET
inlawrev-2194	105	57	subject	subject	NOUN
inlawrev-2194	105	58	to	to	ADP
inlawrev-2194	105	59	indiana	indiana	PROPN
inlawrev-2194	105	60	inheritance	inheritance	NOUN
inlawrev-2194	105	61	tax	tax	NOUN
inlawrev-2194	105	62	on	on	ADP
inlawrev-2194	105	63	the	the	DET
inlawrev-2194	105	64	proceeds	proceed	NOUN
inlawrev-2194	105	65	.	.	PUNCT
inlawrev-2194	105	66	"	"	PUNCT
inlawrev-2194	106	1	the	the	DET
inlawrev-2194	106	2	provisions	provision	NOUN
inlawrev-2194	106	3	of	of	ADP
inlawrev-2194	106	4	this	this	DET
inlawrev-2194	106	5	particular	particular	ADJ
inlawrev-2194	106	6	plan	plan	NOUN
inlawrev-2194	106	7	that	that	PRON
inlawrev-2194	106	8	required	require	VERB
inlawrev-2194	106	9	the	the	DET
inlawrev-2194	106	10	trustees	trustee	NOUN
inlawrev-2194	106	11	to	to	PART
inlawrev-2194	106	12	pay	pay	VERB
inlawrev-2194	106	13	the	the	DET
inlawrev-2194	106	14	same	same	ADJ
inlawrev-2194	106	15	amount	amount	NOUN
inlawrev-2194	106	16	received	receive	VERB
inlawrev-2194	106	17	to	to	ADP
inlawrev-2194	106	18	the	the	DET
inlawrev-2194	106	19	employee	employee	NOUN
inlawrev-2194	106	20	's	's	PART
inlawrev-2194	106	21	named	name	VERB
inlawrev-2194	106	22	beneficiary	beneficiary	NOUN
inlawrev-2194	106	23	clearly	clearly	ADV
inlawrev-2194	106	24	supported	support	VERB
inlawrev-2194	106	25	the	the	DET
inlawrev-2194	106	26	court	court	NOUN
inlawrev-2194	106	27	's	's	PART
inlawrev-2194	106	28	finding	finding	NOUN
inlawrev-2194	106	29	that	that	SCONJ
inlawrev-2194	106	30	the	the	DET
inlawrev-2194	106	31	monies	monie	NOUN
inlawrev-2194	106	32	paid	pay	VERB
inlawrev-2194	106	33	to	to	ADP
inlawrev-2194	106	34	powell	powell	PROPN
inlawrev-2194	106	35	's	's	PART
inlawrev-2194	106	36	widow	widow	NOUN
inlawrev-2194	106	37	from	from	ADP
inlawrev-2194	106	38	the	the	DET
inlawrev-2194	106	39	pension	pension	NOUN
inlawrev-2194	106	40	fund	fund	NOUN
inlawrev-2194	106	41	were	be	AUX
inlawrev-2194	106	42	life	life	NOUN
inlawrev-2194	106	43	insurance	insurance	NOUN
inlawrev-2194	106	44	proceeds	proceed	NOUN
inlawrev-2194	106	45	.	.	PUNCT
inlawrev-2194	107	1	this	this	DET
inlawrev-2194	107	2	past	past	ADJ
inlawrev-2194	107	3	year	year	NOUN
inlawrev-2194	107	4	's	's	PART
inlawrev-2194	107	5	litigation	litigation	NOUN
inlawrev-2194	107	6	indicates	indicate	VERB
inlawrev-2194	107	7	that	that	SCONJ
inlawrev-2194	107	8	the	the	DET
inlawrev-2194	107	9	inheritance	inheritance	NOUN
inlawrev-2194	107	10	tax	tax	NOUN
inlawrev-2194	107	11	division	division	NOUN
inlawrev-2194	107	12	of	of	ADP
inlawrev-2194	107	13	the	the	DET
inlawrev-2194	107	14	state	state	PROPN
inlawrev-2194	107	15	department	department	PROPN
inlawrev-2194	107	16	of	of	ADP
inlawrev-2194	107	17	revenue	revenue	NOUN
inlawrev-2194	107	18	narrowly	narrowly	ADV
inlawrev-2194	107	19	interprets	interpret	VERB
inlawrev-2194	107	20	the	the	DET
inlawrev-2194	107	21	scope	scope	NOUN
inlawrev-2194	107	22	of	of	ADP
inlawrev-2194	107	23	the	the	DET
inlawrev-2194	107	24	statutory	statutory	ADJ
inlawrev-2194	107	25	exemptions	exemption	NOUN
inlawrev-2194	107	26	and	and	CCONJ
inlawrev-2194	107	27	exclusions	exclusion	NOUN
inlawrev-2194	107	28	from	from	ADP
inlawrev-2194	107	29	the	the	DET
inlawrev-2194	107	30	"	"	PUNCT
inlawrev-2194	107	31	333	333	NUM
inlawrev-2194	107	32	n.e.2d	n.e.2d	NOUN
inlawrev-2194	107	33	at	at	ADP
inlawrev-2194	107	34	102	102	NUM
inlawrev-2194	107	35	.	.	NOUN
inlawrev-2194	108	1	2	2	NUM
inlawrev-2194	108	2	°	°	ADJ
inlawrev-2194	108	3	ind	ind	NOUN
inlawrev-2194	108	4	.	.	PUNCT
inlawrev-2194	109	1	code	code	PROPN
inlawrev-2194	109	2	§	§	PROPN
inlawrev-2194	109	3	6	6	NUM
inlawrev-2194	109	4	-	-	SYM
inlawrev-2194	109	5	4	4	NUM
inlawrev-2194	109	6	-	-	PUNCT
inlawrev-2194	109	7	1	1	NUM
inlawrev-2194	109	8	-	-	SYM
inlawrev-2194	109	9	1	1	NUM
inlawrev-2194	109	10	(	(	PUNCT
inlawrev-2194	109	11	burns	burn	NOUN
inlawrev-2194	109	12	1972	1972	NUM
inlawrev-2194	109	13	)	)	PUNCT
inlawrev-2194	109	14	.	.	PUNCT
inlawrev-2194	110	1	this	this	DET
inlawrev-2194	110	2	provision	provision	NOUN
inlawrev-2194	110	3	is	be	AUX
inlawrev-2194	110	4	set	set	VERB
inlawrev-2194	110	5	out	out	ADP
inlawrev-2194	110	6	at	at	ADP
inlawrev-2194	110	7	note	note	NOUN
inlawrev-2194	110	8	4	4	NUM
inlawrev-2194	110	9	supra	supra	ADJ
inlawrev-2194	110	10	,	,	PUNCT
inlawrev-2194	110	11	^'powell	^'powell	NOUN
inlawrev-2194	110	12	had	have	VERB
inlawrev-2194	110	13	the	the	DET
inlawrev-2194	110	14	power	power	NOUN
inlawrev-2194	110	15	under	under	ADP
inlawrev-2194	110	16	the	the	DET
inlawrev-2194	110	17	pension	pension	NOUN
inlawrev-2194	110	18	plan	plan	NOUN
inlawrev-2194	110	19	to	to	PART
inlawrev-2194	110	20	change	change	VERB
inlawrev-2194	110	21	the	the	DET
inlawrev-2194	110	22	beneficiary	beneficiary	NOUN
inlawrev-2194	110	23	at	at	ADP
inlawrev-2194	110	24	his	his	PRON
inlawrev-2194	110	25	death	death	NOUN
inlawrev-2194	110	26	.	.	PUNCT
inlawrev-2194	111	1	this	this	DET
inlawrev-2194	111	2	incident	incident	NOUN
inlawrev-2194	111	3	of	of	ADP
inlawrev-2194	111	4	ownership	ownership	NOUN
inlawrev-2194	111	5	would	would	AUX
inlawrev-2194	111	6	make	make	VERB
inlawrev-2194	111	7	the	the	DET
inlawrev-2194	111	8	insurance	insurance	NOUN
inlawrev-2194	111	9	proceeds	proceed	VERB
inlawrev-2194	111	10	taxable	taxable	ADJ
inlawrev-2194	111	11	to	to	ADP
inlawrev-2194	111	12	his	his	PRON
inlawrev-2194	111	13	estate	estate	NOUN
inlawrev-2194	111	14	under	under	ADP
inlawrev-2194	111	15	federal	federal	ADJ
inlawrev-2194	111	16	law	law	NOUN
inlawrev-2194	111	17	.	.	PUNCT
inlawrev-2194	112	1	int	int	NOUN
inlawrev-2194	112	2	.	.	PUNCT
inlawrev-2194	113	1	rev	rev	PROPN
inlawrev-2194	113	2	.	.	PROPN
inlawrev-2194	113	3	code	code	PROPN
inlawrev-2194	113	4	of	of	ADP
inlawrev-2194	113	5	1954	1954	NUM
inlawrev-2194	113	6	,	,	PUNCT
inlawrev-2194	113	7	§	§	PROPN
inlawrev-2194	113	8	2042	2042	NUM
inlawrev-2194	113	9	.	.	PUNCT
inlawrev-2194	114	1	the	the	DET
inlawrev-2194	114	2	state	state	NOUN
inlawrev-2194	114	3	argued	argue	VERB
inlawrev-2194	114	4	that	that	SCONJ
inlawrev-2194	114	5	since	since	SCONJ
inlawrev-2194	114	6	the	the	DET
inlawrev-2194	114	7	funds	fund	NOUN
inlawrev-2194	114	8	were	be	AUX
inlawrev-2194	114	9	from	from	ADP
inlawrev-2194	114	10	an	an	DET
inlawrev-2194	114	11	exempted	exempt	VERB
inlawrev-2194	114	12	annuity	annuity	NOUN
inlawrev-2194	114	13	under	under	ADP
inlawrev-2194	114	14	section	section	NOUN
inlawrev-2194	114	15	2039(c	2039(c	NUM
inlawrev-2194	114	16	)	)	PUNCT
inlawrev-2194	114	17	of	of	ADP
inlawrev-2194	114	18	the	the	DET
inlawrev-2194	114	19	internal	internal	ADJ
inlawrev-2194	114	20	revenue	revenue	NOUN
inlawrev-2194	114	21	code	code	NOUN
inlawrev-2194	114	22	,	,	PUNCT
inlawrev-2194	114	23	the	the	DET
inlawrev-2194	114	24	funds	fund	NOUN
inlawrev-2194	114	25	could	could	AUX
inlawrev-2194	114	26	not	not	PART
inlawrev-2194	114	27	be	be	AUX
inlawrev-2194	114	28	held	hold	VERB
inlawrev-2194	114	29	insurance	insurance	NOUN
inlawrev-2194	114	30	proceeds	proceed	NOUN
inlawrev-2194	114	31	under	under	ADP
inlawrev-2194	114	32	state	state	NOUN
inlawrev-2194	114	33	law	law	NOUN
inlawrev-2194	114	34	—	—	PUNCT
inlawrev-2194	114	35	to	to	PART
inlawrev-2194	114	36	hold	hold	VERB
inlawrev-2194	114	37	otherwise	otherwise	ADV
inlawrev-2194	114	38	would	would	AUX
inlawrev-2194	114	39	allow	allow	VERB
inlawrev-2194	114	40	taxpayers	taxpayer	NOUN
inlawrev-2194	114	41	to	to	PART
inlawrev-2194	114	42	change	change	VERB
inlawrev-2194	114	43	the	the	DET
inlawrev-2194	114	44	nature	nature	NOUN
inlawrev-2194	114	45	of	of	ADP
inlawrev-2194	114	46	their	their	PRON
inlawrev-2194	114	47	income	income	NOUN
inlawrev-2194	114	48	to	to	PART
inlawrev-2194	114	49	satisfy	satisfy	VERB
inlawrev-2194	114	50	different	different	ADJ
inlawrev-2194	114	51	taxing	tax	VERB
inlawrev-2194	114	52	authorities	authority	NOUN
inlawrev-2194	114	53	.	.	PUNCT
inlawrev-2194	115	1	"	"	PUNCT
inlawrev-2194	115	2	333	333	NUM
inlawrev-2194	115	3	n.e.2d	n.e.2d	NOUN
inlawrev-2194	115	4	at	at	ADP
inlawrev-2194	115	5	104	104	NUM
inlawrev-2194	115	6	.	.	PUNCT
inlawrev-2194	115	7	340	340	NUM
inlawrev-2194	115	8	indiana	indiana	PROPN
inlawrev-2194	115	9	law	law	NOUN
inlawrev-2194	115	10	review	review	NOUN
inlawrev-2194	116	1	[	[	X
inlawrev-2194	116	2	vol	vol	NOUN
inlawrev-2194	116	3	.	.	PUNCT
inlawrev-2194	117	1	9:340	9:340	NUM
inlawrev-2194	117	2	indiana	indiana	NOUN
inlawrev-2194	117	3	inheritance	inheritance	NOUN
inlawrev-2194	117	4	tax	tax	NOUN
inlawrev-2194	117	5	.	.	PUNCT
inlawrev-2194	118	1	in	in	ADP
inlawrev-2194	118	2	rejecting	reject	VERB
inlawrev-2194	118	3	the	the	DET
inlawrev-2194	118	4	state	state	NOUN
inlawrev-2194	118	5	's	's	PART
inlawrev-2194	118	6	interpretations	interpretation	NOUN
inlawrev-2194	118	7	,	,	PUNCT
inlawrev-2194	118	8	the	the	DET
inlawrev-2194	118	9	court	court	NOUN
inlawrev-2194	118	10	of	of	ADP
inlawrev-2194	118	11	appeals	appeal	NOUN
inlawrev-2194	118	12	preserved	preserve	VERB
inlawrev-2194	118	13	the	the	DET
inlawrev-2194	118	14	expectations	expectation	NOUN
inlawrev-2194	118	15	of	of	ADP
inlawrev-2194	118	16	the	the	DET
inlawrev-2194	118	17	practicing	practice	VERB
inlawrev-2194	118	18	bar	bar	NOUN
inlawrev-2194	118	19	and	and	CCONJ
inlawrev-2194	118	20	public	public	ADJ
inlawrev-2194	118	21	—	—	PUNCT
inlawrev-2194	118	22	expectations	expectation	NOUN
inlawrev-2194	118	23	that	that	PRON
inlawrev-2194	118	24	followed	follow	VERB
inlawrev-2194	118	25	from	from	ADP
inlawrev-2194	118	26	years	year	NOUN
inlawrev-2194	118	27	of	of	ADP
inlawrev-2194	118	28	accepted	accepted	ADJ
inlawrev-2194	118	29	interpretations	interpretation	NOUN
inlawrev-2194	118	30	—	—	PUNCT
inlawrev-2194	118	31	and	and	CCONJ
inlawrev-2194	118	32	disavowed	disavow	VERB
inlawrev-2194	118	33	the	the	DET
inlawrev-2194	118	34	piecemeal	piecemeal	ADJ
inlawrev-2194	118	35	alteration	alteration	NOUN
inlawrev-2194	118	36	of	of	ADP
inlawrev-2194	118	37	the	the	DET
inlawrev-2194	118	38	statutory	statutory	ADJ
inlawrev-2194	118	39	inheritance	inheritance	NOUN
inlawrev-2194	118	40	tax	tax	NOUN
inlawrev-2194	118	41	scheme	scheme	NOUN
inlawrev-2194	118	42	.	.	PUNCT
inlawrev-2194	119	1	xvui	xvui	PROPN
inlawrev-2194	119	2	.	.	PUNCT
inlawrev-2194	120	1	torts	torts	PROPN
inlawrev-2194	120	2	james	james	PROPN
inlawrev-2194	120	3	j	j	PROPN
inlawrev-2194	120	4	,	,	PUNCT
inlawrev-2194	120	5	brennan	brennan	PROPN
inlawrev-2194	120	6	*	*	PUNCT
inlawrev-2194	120	7	a.	a.	PROPN
inlawrev-2194	120	8	tort	tort	PROPN
inlawrev-2194	120	9	v	v	NOUN
inlawrev-2194	120	10	,	,	PUNCT
inlawrev-2194	120	11	contract	contract	NOUN
inlawrev-2194	120	12	in	in	ADP
inlawrev-2194	120	13	strong	strong	ADJ
inlawrev-2194	120	14	v.	v.	ADP
inlawrev-2194	120	15	commercial	commercial	ADJ
inlawrev-2194	120	16	carpet	carpet	PROPN
inlawrev-2194	120	17	co.	co.	PROPN
inlawrev-2194	120	18	,^	,^	PUNCT
inlawrev-2194	120	19	the	the	DET
inlawrev-2194	120	20	third	third	ADJ
inlawrev-2194	120	21	district	district	NOUN
inlawrev-2194	120	22	court	court	NOUN
inlawrev-2194	120	23	of	of	ADP
inlawrev-2194	120	24	appeals	appeal	NOUN
inlawrev-2194	120	25	,	,	PUNCT
inlawrev-2194	120	26	in	in	ADP
inlawrev-2194	120	27	an	an	DET
inlawrev-2194	120	28	analysis	analysis	NOUN
inlawrev-2194	120	29	premised	premise	VERB
inlawrev-2194	120	30	upon	upon	SCONJ
inlawrev-2194	120	31	the	the	DET
inlawrev-2194	120	32	modern	modern	ADJ
inlawrev-2194	120	33	rules	rule	NOUN
inlawrev-2194	120	34	of	of	ADP
inlawrev-2194	120	35	pleading,^	pleading,^	PROPN
inlawrev-2194	120	36	held	hold	VERB
inlawrev-2194	120	37	that	that	SCONJ
inlawrev-2194	120	38	a	a	DET
inlawrev-2194	120	39	plaintiff	plaintiff	NOUN
inlawrev-2194	120	40	who	who	PRON
inlawrev-2194	120	41	brings	bring	VERB
inlawrev-2194	120	42	an	an	DET
inlawrev-2194	120	43	action	action	NOUN
inlawrev-2194	120	44	predicated	predicate	VERB
inlawrev-2194	120	45	on	on	ADP
inlawrev-2194	120	46	both	both	DET
inlawrev-2194	120	47	breach	breach	NOUN
inlawrev-2194	120	48	of	of	ADP
inlawrev-2194	120	49	contract	contract	NOUN
inlawrev-2194	120	50	and	and	CCONJ
inlawrev-2194	120	51	negligence	negligence	NOUN
inlawrev-2194	120	52	is	be	AUX
inlawrev-2194	120	53	not	not	PART
inlawrev-2194	120	54	required	require	VERB
inlawrev-2194	120	55	to	to	PART
inlawrev-2194	120	56	elect	elect	VERB
inlawrev-2194	120	57	his	his	PRON
inlawrev-2194	120	58	remedy	remedy	NOUN
inlawrev-2194	120	59	and	and	CCONJ
inlawrev-2194	120	60	is	be	AUX
inlawrev-2194	120	61	entitled	entitle	VERB
inlawrev-2194	120	62	to	to	PART
inlawrev-2194	120	63	seek	seek	VERB
inlawrev-2194	120	64	recovery	recovery	NOUN
inlawrev-2194	120	65	on	on	ADP
inlawrev-2194	120	66	both	both	DET
inlawrev-2194	120	67	theories	theory	NOUN
inlawrev-2194	120	68	.	.	PUNCT
inlawrev-2194	121	1	the	the	DET
inlawrev-2194	121	2	court	court	NOUN
inlawrev-2194	121	3	prefaced	preface	VERB
inlawrev-2194	121	4	its	its	PRON
inlawrev-2194	121	5	holding	holding	NOUN
inlawrev-2194	121	6	with	with	ADP
inlawrev-2194	121	7	a	a	DET
inlawrev-2194	121	8	helpful	helpful	ADJ
inlawrev-2194	121	9	discussion	discussion	NOUN
inlawrev-2194	121	10	of	of	ADP
inlawrev-2194	121	11	when	when	SCONJ
inlawrev-2194	121	12	a	a	DET
inlawrev-2194	121	13	claim	claim	NOUN
inlawrev-2194	121	14	will	will	AUX
inlawrev-2194	121	15	be	be	AUX
inlawrev-2194	121	16	actionable	actionable	ADJ
inlawrev-2194	121	17	in	in	ADP
inlawrev-2194	121	18	both	both	DET
inlawrev-2194	121	19	tort	tort	NOUN
inlawrev-2194	121	20	and	and	CCONJ
inlawrev-2194	121	21	contract	contract	NOUN
inlawrev-2194	121	22	.	.	PUNCT
inlawrev-2194	122	1	following	follow	VERB
inlawrev-2194	122	2	the	the	DET
inlawrev-2194	122	3	traditional	traditional	ADJ
inlawrev-2194	122	4	distinction	distinction	NOUN
inlawrev-2194	122	5	between	between	ADP
inlawrev-2194	122	6	misfeasance	misfeasance	NOUN
inlawrev-2194	122	7	and	and	CCONJ
inlawrev-2194	122	8	nonfeasance,^	nonfeasance,^	VERB
inlawrev-2194	122	9	the	the	DET
inlawrev-2194	122	10	court	court	NOUN
inlawrev-2194	122	11	stated	state	VERB
inlawrev-2194	122	12	that	that	SCONJ
inlawrev-2194	122	13	the	the	DET
inlawrev-2194	122	14	total	total	ADJ
inlawrev-2194	122	15	nonperformance	nonperformance	NOUN
inlawrev-2194	122	16	of	of	ADP
inlawrev-2194	122	17	a	a	DET
inlawrev-2194	122	18	promise	promise	NOUN
inlawrev-2194	122	19	is	be	AUX
inlawrev-2194	122	20	actionable	actionable	ADJ
inlawrev-2194	122	21	only	only	ADV
inlawrev-2194	122	22	as	as	ADP
inlawrev-2194	122	23	a	a	DET
inlawrev-2194	122	24	breach	breach	NOUN
inlawrev-2194	122	25	of	of	ADP
inlawrev-2194	122	26	contract	contract	NOUN
inlawrev-2194	122	27	,	,	PUNCT
inlawrev-2194	122	28	while	while	SCONJ
inlawrev-2194	122	29	the	the	DET
inlawrev-2194	122	30	misperformance	misperformance	NOUN
inlawrev-2194	122	31	of	of	ADP
inlawrev-2194	122	32	a	a	DET
inlawrev-2194	122	33	promise	promise	NOUN
inlawrev-2194	122	34	is	be	AUX
inlawrev-2194	122	35	actionable	actionable	ADJ
inlawrev-2194	122	36	in	in	ADP
inlawrev-2194	122	37	tort	tort	NOUN
inlawrev-2194	122	38	as	as	ADV
inlawrev-2194	122	39	well	well	ADV
inlawrev-2194	122	40	as	as	ADP
inlawrev-2194	122	41	contract.^	contract.^	NOUN
inlawrev-2194	122	42	although	although	SCONJ
inlawrev-2194	122	43	the	the	DET
inlawrev-2194	122	44	line	line	NOUN
inlawrev-2194	122	45	between	between	ADP
inlawrev-2194	122	46	misfeasance	misfeasance	NOUN
inlawrev-2194	122	47	and	and	CCONJ
inlawrev-2194	122	48	nonfeasance	nonfeasance	NOUN
inlawrev-2194	122	49	is	be	AUX
inlawrev-2194	122	50	often	often	ADV
inlawrev-2194	122	51	difficult	difficult	ADJ
inlawrev-2194	122	52	to	to	PART
inlawrev-2194	122	53	draw,^	draw,^	PROPN
inlawrev-2194	122	54	the	the	DET
inlawrev-2194	122	55	court	court	NOUN
inlawrev-2194	122	56	concluded	conclude	VERB
inlawrev-2194	122	57	that	that	SCONJ
inlawrev-2194	122	58	the	the	DET
inlawrev-2194	122	59	distinction	distinction	NOUN
inlawrev-2194	122	60	provides	provide	VERB
inlawrev-2194	122	61	a	a	DET
inlawrev-2194	122	62	valid	valid	ADJ
inlawrev-2194	122	63	means	mean	NOUN
inlawrev-2194	122	64	of	of	ADP
inlawrev-2194	122	65	determining	determine	VERB
inlawrev-2194	122	66	when	when	SCONJ
inlawrev-2194	122	67	a	a	DET
inlawrev-2194	122	68	breach	breach	NOUN
inlawrev-2194	122	69	of	of	ADP
inlawrev-2194	122	70	contract	contract	NOUN
inlawrev-2194	122	71	can	can	AUX
inlawrev-2194	122	72	be	be	AUX
inlawrev-2194	122	73	characterized	characterize	VERB
inlawrev-2194	122	74	as	as	ADP
inlawrev-2194	122	75	a	a	DET
inlawrev-2194	122	76	tort	tort	NOUN
inlawrev-2194	122	77	.	.	PUNCT
inlawrev-2194	123	1	while	while	SCONJ
inlawrev-2194	123	2	an	an	DET
inlawrev-2194	123	3	action	action	NOUN
inlawrev-2194	123	4	in	in	ADP
inlawrev-2194	123	5	tort	tort	NOUN
inlawrev-2194	123	6	generally	generally	ADV
inlawrev-2194	123	7	is	be	AUX
inlawrev-2194	123	8	preferable	preferable	ADJ
inlawrev-2194	123	9	because	because	SCONJ
inlawrev-2194	123	10	of	of	ADP
inlawrev-2194	123	11	the	the	DET
inlawrev-2194	123	12	availability	availability	NOUN
inlawrev-2194	123	13	of	of	ADP
inlawrev-2194	123	14	greater	great	ADJ
inlawrev-2194	123	15	damages,^	damages,^	PROPN
inlawrev-2194	123	16	strong	strong	ADJ
inlawrev-2194	123	17	should	should	AUX
inlawrev-2194	123	18	be	be	AUX
inlawrev-2194	123	19	*	*	NOUN
inlawrev-2194	123	20	member	member	NOUN
inlawrev-2194	123	21	of	of	ADP
inlawrev-2194	123	22	the	the	DET
inlawrev-2194	123	23	indiana	indiana	PROPN
inlawrev-2194	123	24	bar	bar	PROPN
inlawrev-2194	123	25	.	.	PUNCT
inlawrev-2194	124	1	b.s	b.s	PROPN
inlawrev-2194	124	2	.	.	PROPN
inlawrev-2194	124	3	,	,	PUNCT
inlawrev-2194	124	4	purdue	purdue	PROPN
inlawrev-2194	124	5	university	university	NOUN
inlawrev-2194	124	6	,	,	PUNCT
inlawrev-2194	124	7	1972	1972	NUM
inlawrev-2194	124	8	;	;	PUNCT
inlawrev-2194	124	9	j.d	j.d	PROPN
inlawrev-2194	124	10	.	.	PROPN
inlawrev-2194	124	11	,	,	PUNCT
inlawrev-2194	124	12	indiana	indiana	PROPN
inlawrev-2194	124	13	university	university	PROPN
inlawrev-2194	124	14	indianapolis	indianapolis	PROPN
inlawrev-2194	124	15	law	law	PROPN
inlawrev-2194	124	16	school	school	NOUN
inlawrev-2194	124	17	,	,	PUNCT
inlawrev-2194	124	18	1975	1975	NUM
inlawrev-2194	124	19	.	.	PUNCT
inlawrev-2194	125	1	the	the	DET
inlawrev-2194	125	2	author	author	NOUN
inlawrev-2194	125	3	wishes	wish	VERB
inlawrev-2194	125	4	to	to	PART
inlawrev-2194	125	5	express	express	VERB
inlawrev-2194	125	6	his	his	PRON
inlawrev-2194	125	7	appreciation	appreciation	NOUN
inlawrev-2194	125	8	to	to	ADP
inlawrev-2194	125	9	phillip	phillip	PROPN
inlawrev-2194	125	10	a.	a.	PROPN
inlawrev-2194	125	11	terry	terry	PROPN
inlawrev-2194	125	12	for	for	ADP
inlawrev-2194	125	13	his	his	PRON
inlawrev-2194	125	14	assistance	assistance	NOUN
inlawrev-2194	125	15	in	in	ADP
inlawrev-2194	125	16	the	the	DET
inlawrev-2194	125	17	preparation	preparation	NOUN
inlawrev-2194	125	18	of	of	ADP
inlawrev-2194	125	19	this	this	DET
inlawrev-2194	125	20	comment	comment	NOUN
inlawrev-2194	125	21	and	and	CCONJ
inlawrev-2194	125	22	his	his	PRON
inlawrev-2194	125	23	commendable	commendable	ADJ
inlawrev-2194	125	24	work	work	NOUN
inlawrev-2194	125	25	in	in	ADP
inlawrev-2194	125	26	authoring	author	VERB
inlawrev-2194	125	27	the	the	DET
inlawrev-2194	125	28	discussion	discussion	NOUN
inlawrev-2194	125	29	of	of	ADP
inlawrev-2194	125	30	the	the	DET
inlawrev-2194	125	31	new	new	ADJ
inlawrev-2194	125	32	medical	medical	PROPN
inlawrev-2194	125	33	malpractice	malpractice	PROPN
inlawrev-2194	125	34	act	act	PROPN
inlawrev-2194	125	35	.	.	PUNCT
inlawrev-2194	126	1	'	'	PUNCT
inlawrev-2194	126	2	322	322	NUM
inlawrev-2194	126	3	n.e.2d	n.e.2d	NOUN
inlawrev-2194	126	4	387	387	NUM
inlawrev-2194	126	5	(	(	PUNCT
inlawrev-2194	126	6	ind	ind	NOUN
inlawrev-2194	126	7	.	.	PUNCT
inlawrev-2194	127	1	ct	ct	PROPN
inlawrev-2194	127	2	.	.	PUNCT
inlawrev-2194	128	1	app	app	PROPN
inlawrev-2194	128	2	.	.	PROPN
inlawrev-2194	129	1	1975	1975	NUM
inlawrev-2194	129	2	)	)	PUNCT
inlawrev-2194	129	3	.	.	PUNCT
inlawrev-2194	130	1	^the	^the	DET
inlawrev-2194	130	2	court	court	NOUN
inlawrev-2194	130	3	relied	rely	VERB
inlawrev-2194	130	4	exclusively	exclusively	ADV
inlawrev-2194	130	5	on	on	ADP
inlawrev-2194	130	6	ind	ind	NOUN
inlawrev-2194	130	7	.	.	PUNCT
inlawrev-2194	131	1	r.	r.	PROPN
inlawrev-2194	131	2	tr	tr	VERB
inlawrev-2194	131	3	.	.	PUNCT
inlawrev-2194	132	1	p.	p.	NOUN
inlawrev-2194	132	2	8	8	NUM
inlawrev-2194	132	3	(	(	PUNCT
inlawrev-2194	132	4	e	e	NOUN
inlawrev-2194	132	5	)	)	PUNCT
inlawrev-2194	132	6	(	(	PUNCT
inlawrev-2194	132	7	2	2	NUM
inlawrev-2194	132	8	)	)	PUNCT
inlawrev-2194	132	9	,	,	PUNCT
inlawrev-2194	132	10	which	which	PRON
inlawrev-2194	132	11	permits	permit	VERB
inlawrev-2194	132	12	a	a	DET
inlawrev-2194	132	13	plantiff	plantiff	NOUN
inlawrev-2194	132	14	to	to	PART
inlawrev-2194	132	15	seek	seek	VERB
inlawrev-2194	132	16	relief	relief	NOUN
inlawrev-2194	132	17	on	on	ADP
inlawrev-2194	132	18	alternate	alternate	ADJ
inlawrev-2194	132	19	theories	theory	NOUN
inlawrev-2194	132	20	of	of	ADP
inlawrev-2194	132	21	recovery	recovery	NOUN
inlawrev-2194	132	22	.	.	PUNCT
inlawrev-2194	133	1	^dean	^dean	ADJ
inlawrev-2194	133	2	prosser	prosser	PROPN
inlawrev-2194	133	3	concludes	conclude	VERB
inlawrev-2194	133	4	"	"	PUNCT
inlawrev-2194	133	5	that	that	SCONJ
inlawrev-2194	133	6	there	there	PRON
inlawrev-2194	133	7	vdll	vdll	AUX
inlawrev-2194	133	8	be	be	AUX
inlawrev-2194	133	9	liability	liability	NOUN
inlawrev-2194	133	10	in	in	ADP
inlawrev-2194	133	11	tort	tort	NOUN
inlawrev-2194	133	12	for	for	ADP
inlawrev-2194	133	13	misperformance	misperformance	NOUN
inlawrev-2194	133	14	of	of	ADP
inlawrev-2194	133	15	a	a	DET
inlawrev-2194	133	16	contract	contract	NOUN
inlawrev-2194	133	17	whenever	whenever	SCONJ
inlawrev-2194	133	18	there	there	PRON
inlawrev-2194	133	19	would	would	AUX
inlawrev-2194	133	20	be	be	AUX
inlawrev-2194	133	21	liability	liability	NOUN
inlawrev-2194	133	22	for	for	ADP
inlawrev-2194	133	23	gratuitous	gratuitous	ADJ
inlawrev-2194	133	24	performance	performance	NOUN
inlawrev-2194	133	25	without	without	ADP
inlawrev-2194	133	26	the	the	DET
inlawrev-2194	133	27	contract	contract	NOUN
inlawrev-2194	133	28	.	.	PUNCT
inlawrev-2194	133	29	.	.	PUNCT
inlawrev-2194	133	30	.	.	PUNCT
inlawrev-2194	133	31	.	.	PUNCT
inlawrev-2194	133	32	"	"	PUNCT
inlawrev-2194	134	1	w.	w.	PROPN
inlawrev-2194	134	2	prosser	prosser	PROPN
inlawrev-2194	134	3	,	,	PUNCT
inlawrev-2194	134	4	handbook	handbook	NOUN
inlawrev-2194	134	5	of	of	ADP
inlawrev-2194	134	6	the	the	DET
inlawrev-2194	134	7	law	law	NOUN
inlawrev-2194	134	8	of	of	ADP
inlawrev-2194	134	9	torts	tort	NOUN
inlawrev-2194	134	10	§	§	PROPN
inlawrev-2194	134	11	92	92	NUM
inlawrev-2194	134	12	,	,	PUNCT
inlawrev-2194	134	13	at	at	ADP
inlawrev-2194	134	14	617	617	NUM
inlawrev-2194	134	15	(	(	PUNCT
inlawrev-2194	134	16	4th	4th	ADJ
inlawrev-2194	134	17	ed	ed	NOUN
inlawrev-2194	134	18	.	.	PROPN
inlawrev-2194	134	19	1971	1971	NUM
inlawrev-2194	134	20	)	)	PUNCT
inlawrev-2194	135	1	[	[	X
inlawrev-2194	135	2	hereinafter	hereinafter	NOUN
inlawrev-2194	135	3	cited	cite	VERB
inlawrev-2194	135	4	as	as	ADP
inlawrev-2194	135	5	prosser	prosser	PROPN
inlawrev-2194	135	6	]	]	PUNCT
inlawrev-2194	135	7	.	.	PUNCT
inlawrev-2194	136	1	a	a	DET
inlawrev-2194	136	2	leading	lead	VERB
inlawrev-2194	136	3	case	case	NOUN
inlawrev-2194	136	4	in	in	ADP
inlawrev-2194	136	5	this	this	DET
inlawrev-2194	136	6	area	area	NOUN
inlawrev-2194	136	7	is	be	AUX
inlawrev-2194	136	8	flint	flint	PROPN
inlawrev-2194	136	9	&	&	CCONJ
inlawrev-2194	136	10	walling	wall	VERB
inlawrev-2194	136	11	mfg	mfg	PROPN
inlawrev-2194	136	12	.	.	PUNCT
inlawrev-2194	136	13	co.	co.	PROPN
inlawrev-2194	137	1	v.	v.	ADP
inlawrev-2194	137	2	beckett	beckett	PROPN
inlawrev-2194	137	3	,	,	PUNCT
inlawrev-2194	137	4	167	167	NUM
inlawrev-2194	137	5	ind	ind	NOUN
inlawrev-2194	137	6	.	.	PUNCT
inlawrev-2194	138	1	491	491	NUM
inlawrev-2194	138	2	,	,	PUNCT
inlawrev-2194	138	3	79	79	NUM
inlawrev-2194	138	4	n.e	n.e	PROPN
inlawrev-2194	138	5	.	.	PROPN
inlawrev-2194	138	6	503	503	NUM
inlawrev-2194	138	7	(	(	PUNCT
inlawrev-2194	138	8	1906	1906	NUM
inlawrev-2194	138	9	)	)	PUNCT
inlawrev-2194	138	10	.	.	PUNCT
inlawrev-2194	139	1	^322	^322	PROPN
inlawrev-2194	139	2	n.e.2d	n.e.2d	NOUN
inlawrev-2194	139	3	at	at	ADP
inlawrev-2194	139	4	390	390	NUM
inlawrev-2194	139	5	.	.	PUNCT
inlawrev-2194	140	1	^see	^see	PROPN
inlawrev-2194	140	2	prosser	prosser	PROPN
inlawrev-2194	140	3	§	§	PROPN
inlawrev-2194	140	4	92	92	NUM
inlawrev-2194	140	5	,	,	PUNCT
inlawrev-2194	140	6	at	at	ADP
inlawrev-2194	140	7	618	618	NUM
inlawrev-2194	140	8	.	.	PUNCT
inlawrev-2194	141	1	^contract	^contract	NUM
inlawrev-2194	141	2	damages	damage	NOUN
inlawrev-2194	141	3	are	be	AUX
inlawrev-2194	141	4	limited	limit	VERB
inlawrev-2194	141	5	by	by	ADP
inlawrev-2194	141	6	the	the	DET
inlawrev-2194	141	7	well	well	ADV
inlawrev-2194	141	8	-	-	PUNCT
inlawrev-2194	141	9	known	know	VERB
inlawrev-2194	141	10	rule	rule	NOUN
inlawrev-2194	141	11	of	of	ADP
inlawrev-2194	141	12	hadley	hadley	PROPN
inlawrev-2194	141	13	v.	v.	ADP
inlawrev-2194	141	14	baxendale	baxendale	PROPN
inlawrev-2194	141	15	,	,	PUNCT
inlawrev-2194	141	16	9	9	NUM
inlawrev-2194	141	17	ex	ex	NOUN
inlawrev-2194	141	18	.	.	PROPN
inlawrev-2194	141	19	341	341	NUM
inlawrev-2194	141	20	,	,	PUNCT
inlawrev-2194	142	1	156	156	NUM
inlawrev-2194	142	2	eng	eng	PROPN
inlawrev-2194	142	3	.	.	PROPN
inlawrev-2194	142	4	rep	rep	PROPN
inlawrev-2194	142	5	.	.	PROPN
inlawrev-2194	142	6	145	145	NUM
inlawrev-2194	142	7	(	(	PUNCT
inlawrev-2194	142	8	1854	1854	NUM
inlawrev-2194	142	9	)	)	PUNCT
inlawrev-2194	142	10	,	,	PUNCT
inlawrev-2194	142	11	that	that	SCONJ
inlawrev-2194	142	12	only	only	ADV
inlawrev-2194	142	13	those	those	DET
inlawrev-2194	142	14	damages	damage	NOUN
inlawrev-2194	142	15	that	that	PRON
inlawrev-2194	142	16	were	be	AUX
inlawrev-2194	142	17	in	in	ADP
inlawrev-2194	142	18	the	the	DET
inlawrev-2194	142	19	contemplation	contemplation	NOUN
inlawrev-2194	142	20	of	of	ADP
inlawrev-2194	142	21	the	the	DET
inlawrev-2194	142	22	parties	party	NOUN
inlawrev-2194	142	23	can	can	AUX
inlawrev-2194	142	24	be	be	AUX
inlawrev-2194	142	25	recovered	recover	VERB
inlawrev-2194	142	26	.	.	PUNCT
inlawrev-2194	143	1	see	see	VERB
inlawrev-2194	143	2	generally	generally	ADV
inlawrev-2194	143	3	6	6	NUM
inlawrev-2194	143	4	a.	a.	NOUN