id	sid	tid	token	lemma	pos
inlawrev-2246	1	1	indiana	indiana	PROPN
inlawrev-2246	1	2	law	law	PROPN
inlawrev-2246	1	3	review	review	VERB
inlawrev-2246	1	4	340	340	NUM
inlawrev-2246	1	5	indiana	indiana	PROPN
inlawrev-2246	1	6	law	law	NOUN
inlawrev-2246	1	7	review	review	NOUN
inlawrev-2246	2	1	[	[	X
inlawrev-2246	2	2	vol	vol	NOUN
inlawrev-2246	2	3	.	.	PUNCT
inlawrev-2246	2	4	10:340	10:340	NUM
inlawrev-2246	2	5	xvii	xvii	PROPN
inlawrev-2246	2	6	.	.	PUNCT
inlawrev-2246	3	1	taxation	taxation	NOUN
inlawrev-2246	3	2	thomas	thomas	PROPN
inlawrev-2246	3	3	b.	b.	PROPN
inlawrev-2246	3	4	ailington	ailington	PROPN
inlawrev-2246	3	5	*	*	PROPN
inlawrev-2246	3	6	a.	a.	PROPN
inlawrev-2246	3	7	death	death	NOUN
inlawrev-2246	3	8	taxes	taxis	NOUN
inlawrev-2246	3	9	1	1	NUM
inlawrev-2246	3	10	.	.	PUNCT
inlawrev-2246	4	1	recodification	recodification	NOUN
inlawrev-2246	4	2	the	the	DET
inlawrev-2246	4	3	1976	1976	NUM
inlawrev-2246	4	4	general	general	ADJ
inlawrev-2246	4	5	assembly	assembly	NOUN
inlawrev-2246	4	6	adopted	adopt	VERB
inlawrev-2246	4	7	a	a	DET
inlawrev-2246	4	8	new	new	ADJ
inlawrev-2246	4	9	codification	codification	NOUN
inlawrev-2246	4	10	of	of	ADP
inlawrev-2246	4	11	the	the	DET
inlawrev-2246	4	12	inheritance	inheritance	NOUN
inlawrev-2246	4	13	and	and	CCONJ
inlawrev-2246	4	14	estate	estate	NOUN
inlawrev-2246	4	15	taxes	taxis	NOUN
inlawrev-2246	4	16	,	,	PUNCT
inlawrev-2246	4	17	replacing	replace	VERB
inlawrev-2246	4	18	article	article	NOUN
inlawrev-2246	4	19	4	4	NUM
inlawrev-2246	4	20	of	of	ADP
inlawrev-2246	4	21	title	title	NOUN
inlawrev-2246	4	22	6	6	NUM
inlawrev-2246	4	23	of	of	ADP
inlawrev-2246	4	24	the	the	DET
inlawrev-2246	4	25	indiana	indiana	PROPN
inlawrev-2246	4	26	code	code	PROPN
inlawrev-2246	4	27	with	with	ADP
inlawrev-2246	4	28	a	a	DET
inlawrev-2246	4	29	new	new	ADJ
inlawrev-2246	4	30	article	article	NOUN
inlawrev-2246	4	31	4.1	4.1	NUM
inlawrev-2246	4	32	.	.	PUNCT
inlawrev-2246	4	33	'	'	PUNCT
inlawrev-2246	5	1	the	the	DET
inlawrev-2246	5	2	enactment	enactment	NOUN
inlawrev-2246	5	3	was	be	AUX
inlawrev-2246	5	4	'	'	PUNCT
inlawrev-2246	5	5	intended	intend	VERB
inlawrev-2246	5	6	to	to	PART
inlawrev-2246	5	7	be	be	AUX
inlawrev-2246	5	8	a	a	DET
inlawrev-2246	5	9	codification	codification	NOUN
inlawrev-2246	5	10	and	and	CCONJ
inlawrev-2246	5	11	restatement	restatement	NOUN
inlawrev-2246	5	12	of	of	ADP
inlawrev-2246	5	13	applicable	applicable	ADJ
inlawrev-2246	5	14	or	or	CCONJ
inlawrev-2246	5	15	corresponding	corresponding	ADJ
inlawrev-2246	5	16	provisions	provision	NOUN
inlawrev-2246	5	17	"	"	PUNCT
inlawrev-2246	5	18	of	of	ADP
inlawrev-2246	5	19	the	the	DET
inlawrev-2246	5	20	laws	law	NOUN
inlawrev-2246	5	21	repealed	repeal	VERB
inlawrev-2246	5	22	,	,	PUNCT
inlawrev-2246	5	23	without	without	ADP
inlawrev-2246	5	24	any	any	DET
inlawrev-2246	5	25	substantive	substantive	ADJ
inlawrev-2246	5	26	changes.^	changes.^	NOUN
inlawrev-2246	5	27	organization	organization	NOUN
inlawrev-2246	5	28	and	and	CCONJ
inlawrev-2246	5	29	clarity	clarity	NOUN
inlawrev-2246	5	30	of	of	ADP
inlawrev-2246	5	31	the	the	DET
inlawrev-2246	5	32	statute	statute	NOUN
inlawrev-2246	5	33	are	be	AUX
inlawrev-2246	5	34	significantly	significantly	ADV
inlawrev-2246	5	35	improved	improve	VERB
inlawrev-2246	5	36	.	.	PUNCT
inlawrev-2246	6	1	2	2	X
inlawrev-2246	6	2	.	.	X
inlawrev-2246	6	3	deduction	deduction	NOUN
inlawrev-2246	6	4	for	for	ADP
inlawrev-2246	6	5	allowance	allowance	NOUN
inlawrev-2246	6	6	to	to	ADP
inlawrev-2246	6	7	surviving	survive	VERB
inlawrev-2246	6	8	spouse	spouse	NOUN
inlawrev-2246	6	9	or	or	CCONJ
inlawrev-2246	6	10	dependent	dependent	ADJ
inlawrev-2246	6	11	children	child	NOUN
inlawrev-2246	6	12	in	in	ADP
inlawrev-2246	6	13	one	one	NUM
inlawrev-2246	6	14	of	of	ADP
inlawrev-2246	6	15	two	two	NUM
inlawrev-2246	6	16	substantive	substantive	ADJ
inlawrev-2246	6	17	amendments	amendment	NOUN
inlawrev-2246	6	18	to	to	ADP
inlawrev-2246	6	19	the	the	DET
inlawrev-2246	6	20	inheritance	inheritance	NOUN
inlawrev-2246	6	21	tax	tax	NOUN
inlawrev-2246	6	22	law	law	NOUN
inlawrev-2246	6	23	,	,	PUNCT
inlawrev-2246	6	24	the	the	DET
inlawrev-2246	6	25	list	list	NOUN
inlawrev-2246	6	26	of	of	ADP
inlawrev-2246	6	27	deductions	deduction	NOUN
inlawrev-2246	6	28	which	which	PRON
inlawrev-2246	6	29	may	may	AUX
inlawrev-2246	6	30	be	be	AUX
inlawrev-2246	6	31	taken	take	VERB
inlawrev-2246	6	32	from	from	ADP
inlawrev-2246	6	33	the	the	DET
inlawrev-2246	6	34	value	value	NOUN
inlawrev-2246	6	35	of	of	ADP
inlawrev-2246	6	36	property	property	NOUN
inlawrev-2246	6	37	subject	subject	NOUN
inlawrev-2246	6	38	to	to	ADP
inlawrev-2246	6	39	the	the	DET
inlawrev-2246	6	40	inheritance	inheritance	NOUN
inlawrev-2246	6	41	tax	tax	NOUN
inlawrev-2246	6	42	was	be	AUX
inlawrev-2246	6	43	expanded	expand	VERB
inlawrev-2246	6	44	to	to	PART
inlawrev-2246	6	45	include	include	VERB
inlawrev-2246	6	46	the	the	DET
inlawrev-2246	6	47	$	$	SYM
inlawrev-2246	6	48	8,500	8,500	NUM
inlawrev-2246	6	49	allowance	allowance	NOUN
inlawrev-2246	6	50	provided	provide	VERB
inlawrev-2246	6	51	by	by	ADP
inlawrev-2246	6	52	indiana	indiana	PROPN
inlawrev-2246	6	53	code	code	PROPN
inlawrev-2246	6	54	section	section	NOUN
inlawrev-2246	6	55	29	29	NUM
inlawrev-2246	6	56	-	-	SYM
inlawrev-2246	6	57	1	1	NUM
inlawrev-2246	6	58	-	-	PUNCT
inlawrev-2246	6	59	4	4	NUM
inlawrev-2246	6	60	-	-	SYM
inlawrev-2246	6	61	1	1	NUM
inlawrev-2246	6	62	to	to	ADP
inlawrev-2246	6	63	the	the	DET
inlawrev-2246	6	64	surviving	surviving	NOUN
inlawrev-2246	6	65	spouse	spouse	NOUN
inlawrev-2246	6	66	or	or	CCONJ
inlawrev-2246	6	67	dependent	dependent	ADJ
inlawrev-2246	6	68	children	child	NOUN
inlawrev-2246	6	69	of	of	ADP
inlawrev-2246	6	70	a	a	DET
inlawrev-2246	6	71	resident	resident	NOUN
inlawrev-2246	6	72	decedent.^	decedent.^	NOUN
inlawrev-2246	6	73	while	while	SCONJ
inlawrev-2246	6	74	this	this	DET
inlawrev-2246	6	75	allowance	allowance	NOUN
inlawrev-2246	6	76	may	may	AUX
inlawrev-2246	6	77	be	be	AUX
inlawrev-2246	6	78	satisfied	satisfied	ADJ
inlawrev-2246	6	79	only	only	ADV
inlawrev-2246	6	80	from	from	ADP
inlawrev-2246	6	81	the	the	DET
inlawrev-2246	6	82	probate	probate	NOUN
inlawrev-2246	6	83	estate	estate	NOUN
inlawrev-2246	6	84	,	,	PUNCT
inlawrev-2246	6	85	the	the	DET
inlawrev-2246	6	86	amendment	amendment	NOUN
inlawrev-2246	6	87	also	also	ADV
inlawrev-2246	6	88	provides	provide	VERB
inlawrev-2246	6	89	that	that	SCONJ
inlawrev-2246	6	90	any	any	DET
inlawrev-2246	6	91	portion	portion	NOUN
inlawrev-2246	6	92	of	of	ADP
inlawrev-2246	6	93	the	the	DET
inlawrev-2246	6	94	deduction	deduction	NOUN
inlawrev-2246	6	95	not	not	PART
inlawrev-2246	6	96	needed	need	VERB
inlawrev-2246	6	97	to	to	PART
inlawrev-2246	6	98	reduce	reduce	VERB
inlawrev-2246	6	99	to	to	ADP
inlawrev-2246	6	100	zero	zero	NUM
inlawrev-2246	6	101	the	the	DET
inlawrev-2246	6	102	inheritance	inheritance	NOUN
inlawrev-2246	6	103	tax	tax	NOUN
inlawrev-2246	6	104	value	value	NOUN
inlawrev-2246	6	105	of	of	ADP
inlawrev-2246	6	106	probate	probate	NOUN
inlawrev-2246	6	107	property	property	NOUN
inlawrev-2246	6	108	may	may	AUX
inlawrev-2246	6	109	be	be	AUX
inlawrev-2246	6	110	deducted	deduct	VERB
inlawrev-2246	6	111	from	from	ADP
inlawrev-2246	6	112	the	the	DET
inlawrev-2246	6	113	value	value	NOUN
inlawrev-2246	6	114	of	of	ADP
inlawrev-2246	6	115	nonprobate	nonprobate	VERB
inlawrev-2246	6	116	property	property	NOUN
inlawrev-2246	6	117	transferred	transfer	VERB
inlawrev-2246	6	118	by	by	ADP
inlawrev-2246	6	119	the	the	DET
inlawrev-2246	6	120	decedent	decedent	NOUN
inlawrev-2246	6	121	to	to	ADP
inlawrev-2246	6	122	those	those	PRON
inlawrev-2246	6	123	entitled	entitle	VERB
inlawrev-2246	6	124	to	to	ADP
inlawrev-2246	6	125	the	the	DET
inlawrev-2246	6	126	allowance/	allowance/	PROPN
inlawrev-2246	6	127	if	if	SCONJ
inlawrev-2246	6	128	more	more	ADJ
inlawrev-2246	6	129	than	than	ADP
inlawrev-2246	6	130	one	one	NUM
inlawrev-2246	6	131	person	person	NOUN
inlawrev-2246	6	132	is	be	AUX
inlawrev-2246	6	133	entitled	entitle	VERB
inlawrev-2246	6	134	to	to	ADP
inlawrev-2246	6	135	the	the	DET
inlawrev-2246	6	136	allowance	allowance	NOUN
inlawrev-2246	6	137	,	,	PUNCT
inlawrev-2246	6	138	the	the	DET
inlawrev-2246	6	139	deduction	deduction	NOUN
inlawrev-2246	6	140	against	against	ADP
inlawrev-2246	6	141	the	the	DET
inlawrev-2246	6	142	nonprobate	nonprobate	NOUN
inlawrev-2246	6	143	property	property	NOUN
inlawrev-2246	6	144	is	be	AUX
inlawrev-2246	6	145	to	to	PART
inlawrev-2246	6	146	be	be	AUX
inlawrev-2246	6	147	divided	divide	VERB
inlawrev-2246	6	148	equally	equally	ADV
inlawrev-2246	6	149	among	among	ADP
inlawrev-2246	6	150	them	they	PRON
inlawrev-2246	6	151	.	.	PUNCT
inlawrev-2246	7	1	if	if	SCONJ
inlawrev-2246	7	2	the	the	DET
inlawrev-2246	7	3	probate	probate	NOUN
inlawrev-2246	7	4	estate	estate	NOUN
inlawrev-2246	7	5	is	be	AUX
inlawrev-2246	7	6	insufficient	insufficient	ADJ
inlawrev-2246	7	7	to	to	PART
inlawrev-2246	7	8	satisfy	satisfy	VERB
inlawrev-2246	7	9	the	the	DET
inlawrev-2246	7	10	$	$	SYM
inlawrev-2246	7	11	8,500	8,500	NUM
inlawrev-2246	7	12	allowance	allowance	NOUN
inlawrev-2246	7	13	in	in	ADP
inlawrev-2246	7	14	full	full	ADJ
inlawrev-2246	7	15	,	,	PUNCT
inlawrev-2246	7	16	it	it	PRON
inlawrev-2246	7	17	is	be	AUX
inlawrev-2246	7	18	not	not	PART
inlawrev-2246	7	19	entirely	entirely	ADV
inlawrev-2246	7	20	clear	clear	ADJ
inlawrev-2246	7	21	whether	whether	SCONJ
inlawrev-2246	7	22	the	the	DET
inlawrev-2246	7	23	difference	difference	NOUN
inlawrev-2246	7	24	*	*	PUNCT
inlawrev-2246	7	25	professor	professor	NOUN
inlawrev-2246	7	26	of	of	ADP
inlawrev-2246	7	27	law	law	NOUN
inlawrev-2246	7	28	,	,	PUNCT
inlawrev-2246	7	29	indiana	indiana	PROPN
inlawrev-2246	7	30	university	university	PROPN
inlawrev-2246	7	31	school	school	NOUN
inlawrev-2246	7	32	of	of	ADP
inlawrev-2246	7	33	law	law	NOUN
inlawrev-2246	7	34	—	—	PUNCT
inlawrev-2246	7	35	indianapolis	indianapolis	PROPN
inlawrev-2246	7	36	.	.	PUNCT
inlawrev-2246	8	1	b.s	b.s	PROPN
inlawrev-2246	8	2	.	.	PROPN
inlawrev-2246	8	3	,	,	PUNCT
inlawrev-2246	8	4	university	university	PROPN
inlawrev-2246	8	5	of	of	ADP
inlawrev-2246	8	6	nebraska	nebraska	PROPN
inlawrev-2246	8	7	,	,	PUNCT
inlawrev-2246	8	8	1964	1964	NUM
inlawrev-2246	8	9	;	;	PUNCT
inlawrev-2246	8	10	j.d	j.d	PROPN
inlawrev-2246	8	11	.	.	PROPN
inlawrev-2246	8	12	,	,	PUNCT
inlawrev-2246	8	13	university	university	PROPN
inlawrev-2246	8	14	of	of	ADP
inlawrev-2246	8	15	nebraska	nebraska	PROPN
inlawrev-2246	8	16	,	,	PUNCT
inlawrev-2246	8	17	1966	1966	NUM
inlawrev-2246	8	18	;	;	PUNCT
inlawrev-2246	8	19	ll.m	ll.m	X
inlawrev-2246	8	20	.	.	PUNCT
inlawrev-2246	8	21	,	,	PUNCT
inlawrev-2246	8	22	new	new	PROPN
inlawrev-2246	8	23	york	york	PROPN
inlawrev-2246	8	24	university	university	PROPN
inlawrev-2246	8	25	,	,	PUNCT
inlawrev-2246	8	26	1971	1971	NUM
inlawrev-2246	8	27	.	.	PUNCT
inlawrev-2246	9	1	the	the	DET
inlawrev-2246	9	2	author	author	NOUN
inlawrev-2246	9	3	wishes	wish	VERB
inlawrev-2246	9	4	to	to	PART
inlawrev-2246	9	5	extend	extend	VERB
inlawrev-2246	9	6	his	his	PRON
inlawrev-2246	9	7	appreciation	appreciation	NOUN
inlawrev-2246	9	8	to	to	ADP
inlawrev-2246	9	9	marc	marc	PROPN
inlawrev-2246	9	10	weinstein	weinstein	PROPN
inlawrev-2246	9	11	for	for	ADP
inlawrev-2246	9	12	his	his	PRON
inlawrev-2246	9	13	assistance	assistance	NOUN
inlawrev-2246	9	14	in	in	ADP
inlawrev-2246	9	15	the	the	DET
inlawrev-2246	9	16	preparation	preparation	NOUN
inlawrev-2246	9	17	of	of	ADP
inlawrev-2246	9	18	this	this	DET
inlawrev-2246	9	19	article	article	NOUN
inlawrev-2246	9	20	.	.	PUNCT
inlawrev-2246	10	1	'	'	PUNCT
inlawrev-2246	10	2	act	act	NOUN
inlawrev-2246	10	3	of	of	ADP
inlawrev-2246	10	4	feb	feb	PROPN
inlawrev-2246	10	5	.	.	PROPN
inlawrev-2246	10	6	18	18	NUM
inlawrev-2246	10	7	,	,	PUNCT
inlawrev-2246	10	8	1976	1976	NUM
inlawrev-2246	10	9	,	,	PUNCT
inlawrev-2246	10	10	pub	pub	NOUN
inlawrev-2246	10	11	.	.	PUNCT
inlawrev-2246	11	1	l.	l.	PROPN
inlawrev-2246	11	2	no	no	INTJ
inlawrev-2246	11	3	.	.	PROPN
inlawrev-2246	11	4	18	18	NUM
inlawrev-2246	11	5	,	,	PUNCT
inlawrev-2246	11	6	§	§	PROPN
inlawrev-2246	11	7	§	§	PROPN
inlawrev-2246	11	8	1	1	NUM
inlawrev-2246	11	9	-	-	SYM
inlawrev-2246	11	10	2	2	NUM
inlawrev-2246	11	11	,	,	PUNCT
inlawrev-2246	11	12	1976	1976	NUM
inlawrev-2246	11	13	ind	ind	NOUN
inlawrev-2246	11	14	.	.	PUNCT
inlawrev-2246	12	1	acts	act	VERB
inlawrev-2246	12	2	69	69	NUM
inlawrev-2246	12	3	-	-	SYM
inlawrev-2246	12	4	104	104	NUM
inlawrev-2246	12	5	.	.	PUNCT
inlawrev-2246	13	1	2/<i	2/<i	NUM
inlawrev-2246	13	2	.	.	PUNCT
inlawrev-2246	14	1	§	§	PROPN
inlawrev-2246	14	2	3	3	NUM
inlawrev-2246	14	3	,	,	PUNCT
inlawrev-2246	14	4	1976	1976	NUM
inlawrev-2246	14	5	ind	ind	NOUN
inlawrev-2246	14	6	.	.	PUNCT
inlawrev-2246	15	1	acts	act	VERB
inlawrev-2246	15	2	104	104	NUM
inlawrev-2246	15	3	.	.	PUNCT
inlawrev-2246	16	1	^ind	^ind	NOUN
inlawrev-2246	16	2	.	.	PUNCT
inlawrev-2246	17	1	code	code	NOUN
inlawrev-2246	17	2	§	§	PROPN
inlawrev-2246	17	3	6	6	NUM
inlawrev-2246	17	4	-	-	SYM
inlawrev-2246	17	5	4.1	4.1	NUM
inlawrev-2246	17	6	-	-	PUNCT
inlawrev-2246	17	7	3	3	NUM
inlawrev-2246	17	8	-	-	SYM
inlawrev-2246	17	9	13	13	NUM
inlawrev-2246	17	10	(	(	PUNCT
inlawrev-2246	17	11	b	b	NOUN
inlawrev-2246	17	12	)	)	PUNCT
inlawrev-2246	17	13	(	(	PUNCT
inlawrev-2246	17	14	10	10	NUM
inlawrev-2246	17	15	)	)	PUNCT
inlawrev-2246	17	16	(	(	PUNCT
inlawrev-2246	17	17	burns	burn	NOUN
inlawrev-2246	17	18	supp	supp	NOUN
inlawrev-2246	17	19	.	.	PUNCT
inlawrev-2246	17	20	1976	1976	NUM
inlawrev-2246	17	21	)	)	PUNCT
inlawrev-2246	17	22	.	.	PUNCT
inlawrev-2246	18	1	the	the	DET
inlawrev-2246	18	2	amendment	amendment	NOUN
inlawrev-2246	18	3	is	be	AUX
inlawrev-2246	18	4	effective	effective	ADJ
inlawrev-2246	18	5	march	march	PROPN
inlawrev-2246	18	6	1	1	NUM
inlawrev-2246	18	7	,	,	PUNCT
inlawrev-2246	18	8	1976	1976	NUM
inlawrev-2246	18	9	,	,	PUNCT
inlawrev-2246	18	10	for	for	ADP
inlawrev-2246	18	11	inheritance	inheritance	NOUN
inlawrev-2246	18	12	taxes	taxis	NOUN
inlawrev-2246	18	13	imposed	impose	VERB
inlawrev-2246	18	14	on	on	ADP
inlawrev-2246	18	15	decedents	decedent	NOUN
inlawrev-2246	18	16	dsdng	dsdng	PROPN
inlawrev-2246	18	17	after	after	ADP
inlawrev-2246	18	18	february	february	PROPN
inlawrev-2246	18	19	29	29	NUM
inlawrev-2246	18	20	,	,	PUNCT
inlawrev-2246	18	21	1976	1976	NUM
inlawrev-2246	18	22	.	.	PUNCT
inlawrev-2246	19	1	act	act	NOUN
inlawrev-2246	19	2	of	of	ADP
inlawrev-2246	19	3	feb	feb	PROPN
inlawrev-2246	19	4	.	.	PROPN
inlawrev-2246	19	5	25	25	NUM
inlawrev-2246	19	6	,	,	PUNCT
inlawrev-2246	19	7	1976	1976	NUM
inlawrev-2246	19	8	,	,	PUNCT
inlawrev-2246	19	9	pub	pub	NOUN
inlawrev-2246	19	10	.	.	PUNCT
inlawrev-2246	20	1	l.	l.	PROPN
inlawrev-2246	20	2	no	no	INTJ
inlawrev-2246	20	3	.	.	PROPN
inlawrev-2246	20	4	20	20	NUM
inlawrev-2246	20	5	,	,	PUNCT
inlawrev-2246	20	6	§	§	PROPN
inlawrev-2246	20	7	3	3	NUM
inlawrev-2246	20	8	,	,	PUNCT
inlawrev-2246	20	9	1976	1976	NUM
inlawrev-2246	20	10	ind	ind	NOUN
inlawrev-2246	20	11	.	.	PUNCT
inlawrev-2246	21	1	acts	act	VERB
inlawrev-2246	21	2	108	108	NUM
inlawrev-2246	21	3	.	.	PUNCT
inlawrev-2246	22	1	^ind	^ind	NOUN
inlawrev-2246	22	2	.	.	PUNCT
inlawrev-2246	23	1	code	code	PROPN
inlawrev-2246	23	2	§	§	PROPN
inlawrev-2246	23	3	6	6	NUM
inlawrev-2246	23	4	-	-	SYM
inlawrev-2246	23	5	4.1	4.1	NUM
inlawrev-2246	23	6	-	-	PUNCT
inlawrev-2246	23	7	3	3	NUM
inlawrev-2246	23	8	-	-	SYM
inlawrev-2246	23	9	14	14	NUM
inlawrev-2246	23	10	(	(	PUNCT
inlawrev-2246	23	11	burns	burn	NOUN
inlawrev-2246	23	12	supp	supp	NOUN
inlawrev-2246	23	13	.	.	PUNCT
inlawrev-2246	24	1	1976	1976	NUM
inlawrev-2246	24	2	)	)	PUNCT
inlawrev-2246	24	3	.	.	PUNCT
inlawrev-2246	25	1	1976	1976	NUM
inlawrev-2246	25	2	]	]	PUNCT
inlawrev-2246	25	3	survey	survey	NOUN
inlawrev-2246	25	4	—	—	PUNCT
inlawrev-2246	25	5	taxation	taxation	NOUN
inlawrev-2246	25	6	341	341	NUM
inlawrev-2246	25	7	may	may	AUX
inlawrev-2246	25	8	be	be	AUX
inlawrev-2246	25	9	deducted	deduct	VERB
inlawrev-2246	25	10	from	from	ADP
inlawrev-2246	25	11	nonprobate	nonprobate	VERB
inlawrev-2246	25	12	property	property	NOUN
inlawrev-2246	25	13	passing	passing	NOUN
inlawrev-2246	25	14	to	to	ADP
inlawrev-2246	25	15	individuals	individual	NOUN
inlawrev-2246	25	16	entitled	entitle	VERB
inlawrev-2246	25	17	to	to	ADP
inlawrev-2246	25	18	the	the	DET
inlawrev-2246	25	19	allowance	allowance	NOUN
inlawrev-2246	25	20	,	,	PUNCT
inlawrev-2246	25	21	or	or	CCONJ
inlawrev-2246	25	22	whether	whether	SCONJ
inlawrev-2246	25	23	the	the	DET
inlawrev-2246	25	24	deduction	deduction	NOUN
inlawrev-2246	25	25	is	be	AUX
inlawrev-2246	25	26	limited	limit	VERB
inlawrev-2246	25	27	to	to	ADP
inlawrev-2246	25	28	the	the	DET
inlawrev-2246	25	29	amount	amount	NOUN
inlawrev-2246	25	30	actually	actually	ADV
inlawrev-2246	25	31	passing	pass	VERB
inlawrev-2246	25	32	through	through	ADP
inlawrev-2246	25	33	the	the	DET
inlawrev-2246	25	34	probate	probate	NOUN
inlawrev-2246	25	35	estate	estate	NOUN
inlawrev-2246	25	36	.	.	PUNCT
inlawrev-2246	26	1	although	although	SCONJ
inlawrev-2246	26	2	the	the	DET
inlawrev-2246	26	3	statutory	statutory	ADJ
inlawrev-2246	26	4	language	language	NOUN
inlawrev-2246	26	5	lends	lend	VERB
inlawrev-2246	26	6	itself	itself	PRON
inlawrev-2246	26	7	to	to	ADP
inlawrev-2246	26	8	the	the	DET
inlawrev-2246	26	9	latter	latter	ADJ
inlawrev-2246	26	10	construction	construction	NOUN
inlawrev-2246	26	11	,	,	PUNCT
inlawrev-2246	26	12	presumably	presumably	ADV
inlawrev-2246	26	13	the	the	DET
inlawrev-2246	26	14	former	former	ADJ
inlawrev-2246	26	15	result	result	NOUN
inlawrev-2246	26	16	was	be	AUX
inlawrev-2246	26	17	intended	intend	VERB
inlawrev-2246	26	18	since	since	SCONJ
inlawrev-2246	26	19	it	it	PRON
inlawrev-2246	26	20	would	would	AUX
inlawrev-2246	26	21	have	have	VERB
inlawrev-2246	26	22	the	the	DET
inlawrev-2246	26	23	effect	effect	NOUN
inlawrev-2246	26	24	of	of	ADP
inlawrev-2246	26	25	equalizing	equalize	VERB
inlawrev-2246	26	26	the	the	DET
inlawrev-2246	26	27	inheritance	inheritance	NOUN
inlawrev-2246	26	28	tax	tax	NOUN
inlawrev-2246	26	29	burden	burden	NOUN
inlawrev-2246	26	30	whether	whether	SCONJ
inlawrev-2246	26	31	the	the	DET
inlawrev-2246	26	32	surviving	surviving	NOUN
inlawrev-2246	26	33	spouse	spouse	NOUN
inlawrev-2246	26	34	or	or	CCONJ
inlawrev-2246	26	35	dependent	dependent	ADJ
inlawrev-2246	26	36	children	child	NOUN
inlawrev-2246	26	37	receive	receive	VERB
inlawrev-2246	26	38	probate	probate	NOUN
inlawrev-2246	26	39	property	property	NOUN
inlawrev-2246	26	40	under	under	ADP
inlawrev-2246	26	41	the	the	DET
inlawrev-2246	26	42	allowance	allowance	NOUN
inlawrev-2246	26	43	or	or	CCONJ
inlawrev-2246	26	44	nonprobate	nonprobate	VERB
inlawrev-2246	26	45	property	property	NOUN
inlawrev-2246	26	46	which	which	PRON
inlawrev-2246	26	47	is	be	AUX
inlawrev-2246	26	48	otherwise	otherwise	ADV
inlawrev-2246	26	49	subject	subject	ADJ
inlawrev-2246	26	50	to	to	ADP
inlawrev-2246	26	51	the	the	DET
inlawrev-2246	26	52	tax	tax	NOUN
inlawrev-2246	26	53	.	.	PUNCT
inlawrev-2246	27	1	in	in	ADP
inlawrev-2246	27	2	any	any	DET
inlawrev-2246	27	3	event	event	NOUN
inlawrev-2246	27	4	,	,	PUNCT
inlawrev-2246	27	5	the	the	DET
inlawrev-2246	27	6	amendment	amendment	NOUN
inlawrev-2246	27	7	removes	remove	VERB
inlawrev-2246	27	8	any	any	DET
inlawrev-2246	27	9	possible	possible	ADJ
inlawrev-2246	27	10	doubt	doubt	NOUN
inlawrev-2246	27	11	as	as	ADP
inlawrev-2246	27	12	to	to	ADP
inlawrev-2246	27	13	whether	whether	SCONJ
inlawrev-2246	27	14	probate	probate	NOUN
inlawrev-2246	27	15	property	property	NOUN
inlawrev-2246	27	16	passing	pass	VERB
inlawrev-2246	27	17	to	to	ADP
inlawrev-2246	27	18	a	a	DET
inlawrev-2246	27	19	surviving	surviving	NOUN
inlawrev-2246	27	20	spouse	spouse	NOUN
inlawrev-2246	27	21	or	or	CCONJ
inlawrev-2246	27	22	dependent	dependent	ADJ
inlawrev-2246	27	23	children	child	NOUN
inlawrev-2246	27	24	pursuant	pursuant	ADJ
inlawrev-2246	27	25	to	to	ADP
inlawrev-2246	27	26	the	the	DET
inlawrev-2246	27	27	statutory	statutory	ADJ
inlawrev-2246	27	28	allowance	allowance	NOUN
inlawrev-2246	27	29	is	be	AUX
inlawrev-2246	27	30	exempt	exempt	ADJ
inlawrev-2246	27	31	from	from	ADP
inlawrev-2246	27	32	the	the	DET
inlawrev-2246	27	33	inheritance	inheritance	NOUN
inlawrev-2246	27	34	tax.^	tax.^	NOUN
inlawrev-2246	27	35	3	3	NUM
inlawrev-2246	27	36	.	.	PUNCT
inlawrev-2246	27	37	exemption	exemption	NOUN
inlawrev-2246	27	38	for	for	ADP
inlawrev-2246	27	39	charitable	charitable	ADJ
inlawrev-2246	27	40	transfers	transfer	NOUN
inlawrev-2246	27	41	the	the	DET
inlawrev-2246	27	42	other	other	ADJ
inlawrev-2246	27	43	noteworthy	noteworthy	ADJ
inlawrev-2246	27	44	amendment	amendment	NOUN
inlawrev-2246	27	45	*	*	PUNCT
inlawrev-2246	27	46	replaced	replace	VERB
inlawrev-2246	27	47	provisions	provision	NOUN
inlawrev-2246	27	48	exempting	exempt	VERB
inlawrev-2246	27	49	certain	certain	ADJ
inlawrev-2246	27	50	charitable	charitable	ADJ
inlawrev-2246	27	51	transfers	transfer	NOUN
inlawrev-2246	27	52	with	with	ADP
inlawrev-2246	27	53	one	one	NUM
inlawrev-2246	27	54	stating	state	VERB
inlawrev-2246	27	55	that	that	SCONJ
inlawrev-2246	27	56	:	:	PUNCT
inlawrev-2246	27	57	"	"	PUNCT
inlawrev-2246	27	58	each	each	DET
inlawrev-2246	27	59	transfer	transfer	NOUN
inlawrev-2246	27	60	described	describe	VERB
inlawrev-2246	27	61	in	in	ADP
inlawrev-2246	27	62	section	section	NOUN
inlawrev-2246	27	63	2055(a	2055(a	NOUN
inlawrev-2246	27	64	)	)	PUNCT
inlawrev-2246	27	65	of	of	ADP
inlawrev-2246	27	66	the	the	DET
inlawrev-2246	27	67	internal	internal	PROPN
inlawrev-2246	27	68	revenue	revenue	NOUN
inlawrev-2246	27	69	code	code	NOUN
inlawrev-2246	27	70	is	be	AUX
inlawrev-2246	27	71	exempt	exempt	ADJ
inlawrev-2246	27	72	from	from	ADP
inlawrev-2246	27	73	the	the	DET
inlawrev-2246	27	74	inheritance	inheritance	NOUN
inlawrev-2246	27	75	tax	tax	NOUN
inlawrev-2246	27	76	.	.	PUNCT
inlawrev-2246	27	77	"^	"^	PUNCT
inlawrev-2246	27	78	thus	thus	ADV
inlawrev-2246	27	79	,	,	PUNCT
inlawrev-2246	27	80	the	the	DET
inlawrev-2246	27	81	exemption	exemption	NOUN
inlawrev-2246	27	82	for	for	ADP
inlawrev-2246	27	83	charitable	charitable	ADJ
inlawrev-2246	27	84	transfers	transfer	NOUN
inlawrev-2246	27	85	is	be	AUX
inlawrev-2246	27	86	generally	generally	ADV
inlawrev-2246	27	87	limited	limit	VERB
inlawrev-2246	27	88	to	to	ADP
inlawrev-2246	27	89	the	the	DET
inlawrev-2246	27	90	types	type	NOUN
inlawrev-2246	27	91	of	of	ADP
inlawrev-2246	27	92	transfers	transfer	NOUN
inlawrev-2246	27	93	which	which	PRON
inlawrev-2246	27	94	are	be	AUX
inlawrev-2246	27	95	deductible	deductible	ADJ
inlawrev-2246	27	96	for	for	ADP
inlawrev-2246	27	97	federal	federal	ADJ
inlawrev-2246	27	98	estate	estate	NOUN
inlawrev-2246	27	99	tax	tax	NOUN
inlawrev-2246	27	100	purposes	purpose	NOUN
inlawrev-2246	27	101	.	.	PUNCT
inlawrev-2246	28	1	while	while	SCONJ
inlawrev-2246	28	2	a	a	DET
inlawrev-2246	28	3	full	full	ADJ
inlawrev-2246	28	4	discussion	discussion	NOUN
inlawrev-2246	28	5	of	of	ADP
inlawrev-2246	28	6	the	the	DET
inlawrev-2246	28	7	transformation	transformation	NOUN
inlawrev-2246	28	8	wrought	work	VERB
inlawrev-2246	28	9	by	by	ADP
inlawrev-2246	28	10	this	this	DET
inlawrev-2246	28	11	amendment	amendment	NOUN
inlawrev-2246	28	12	is	be	AUX
inlawrev-2246	28	13	beyond	beyond	ADP
inlawrev-2246	28	14	the	the	DET
inlawrev-2246	28	15	scope	scope	NOUN
inlawrev-2246	28	16	of	of	ADP
inlawrev-2246	28	17	this	this	DET
inlawrev-2246	28	18	survey	survey	NOUN
inlawrev-2246	28	19	,	,	PUNCT
inlawrev-2246	28	20	some	some	DET
inlawrev-2246	28	21	comments	comment	NOUN
inlawrev-2246	28	22	on	on	ADP
inlawrev-2246	28	23	a	a	DET
inlawrev-2246	28	24	few	few	ADJ
inlawrev-2246	28	25	of	of	ADP
inlawrev-2246	28	26	the	the	DET
inlawrev-2246	28	27	more	more	ADV
inlawrev-2246	28	28	striking	striking	ADJ
inlawrev-2246	28	29	changes	change	NOUN
inlawrev-2246	28	30	are	be	AUX
inlawrev-2246	28	31	in	in	ADP
inlawrev-2246	28	32	order	order	NOUN
inlawrev-2246	28	33	.	.	PUNCT
inlawrev-2246	29	1	the	the	DET
inlawrev-2246	29	2	classes	class	NOUN
inlawrev-2246	29	3	of	of	ADP
inlawrev-2246	29	4	qualified	qualified	ADJ
inlawrev-2246	29	5	recipients	recipient	NOUN
inlawrev-2246	29	6	in	in	ADP
inlawrev-2246	29	7	section	section	NOUN
inlawrev-2246	29	8	2055	2055	NUM
inlawrev-2246	29	9	(	(	PUNCT
inlawrev-2246	29	10	a	a	X
inlawrev-2246	29	11	)	)	PUNCT
inlawrev-2246	29	12	°	°	PROPN
inlawrev-2246	29	13	are	be	AUX
inlawrev-2246	29	14	^the	^the	DET
inlawrev-2246	29	15	allowance	allowance	NOUN
inlawrev-2246	29	16	in	in	ADP
inlawrev-2246	29	17	ind	ind	PROPN
inlawrev-2246	29	18	.	.	PUNCT
inlawrev-2246	30	1	code	code	PROPN
inlawrev-2246	30	2	§	§	PROPN
inlawrev-2246	30	3	29	29	NUM
inlawrev-2246	30	4	-	-	SYM
inlawrev-2246	30	5	1	1	NUM
inlawrev-2246	30	6	-	-	PUNCT
inlawrev-2246	30	7	4	4	NUM
inlawrev-2246	30	8	-	-	SYM
inlawrev-2246	30	9	1	1	NUM
inlawrev-2246	30	10	(	(	PUNCT
inlawrev-2246	30	11	burns	burn	NOUN
inlawrev-2246	30	12	supp	supp	NOUN
inlawrev-2246	30	13	.	.	PUNCT
inlawrev-2246	31	1	1976	1976	NUM
inlawrev-2246	31	2	)	)	PUNCT
inlawrev-2246	31	3	was	be	AUX
inlawrev-2246	31	4	proposed	propose	VERB
inlawrev-2246	31	5	to	to	ADP
inlawrev-2246	31	6	the	the	DET
inlawrev-2246	31	7	general	general	ADJ
inlawrev-2246	31	8	assembly	assembly	NOUN
inlawrev-2246	31	9	by	by	ADP
inlawrev-2246	31	10	the	the	DET
inlawrev-2246	31	11	indiana	indiana	PROPN
inlawrev-2246	31	12	probate	probate	PROPN
inlawrev-2246	31	13	code	code	PROPN
inlawrev-2246	31	14	study	study	PROPN
inlawrev-2246	31	15	commission	commission	PROPN
inlawrev-2246	31	16	,	,	PUNCT
inlawrev-2246	31	17	which	which	PRON
inlawrev-2246	31	18	stated	state	VERB
inlawrev-2246	31	19	in	in	ADP
inlawrev-2246	31	20	a	a	DET
inlawrev-2246	31	21	comment	comment	NOUN
inlawrev-2246	31	22	that	that	SCONJ
inlawrev-2246	31	23	the	the	DET
inlawrev-2246	31	24	allowance	allowance	NOUN
inlawrev-2246	31	25	would	would	AUX
inlawrev-2246	31	26	be	be	AUX
inlawrev-2246	31	27	deductible	deductible	ADJ
inlawrev-2246	31	28	for	for	ADP
inlawrev-2246	31	29	purposes	purpose	NOUN
inlawrev-2246	31	30	of	of	ADP
inlawrev-2246	31	31	the	the	DET
inlawrev-2246	31	32	inheritance	inheritance	NOUN
inlawrev-2246	31	33	tax	tax	NOUN
inlawrev-2246	31	34	,	,	PUNCT
inlawrev-2246	31	35	apparently	apparently	ADV
inlawrev-2246	31	36	as	as	ADP
inlawrev-2246	31	37	a	a	DET
inlawrev-2246	31	38	claim	claim	NOUN
inlawrev-2246	31	39	against	against	ADP
inlawrev-2246	31	40	the	the	DET
inlawrev-2246	31	41	estate	estate	NOUN
inlawrev-2246	31	42	.	.	PUNCT
inlawrev-2246	32	1	indiana	indiana	PROPN
inlawrev-2246	32	2	probate	probate	PROPN
inlawrev-2246	32	3	code	code	PROPN
inlawrev-2246	32	4	study	study	PROPN
inlawrev-2246	32	5	commission	commission	PROPN
inlawrev-2246	32	6	,	,	PUNCT
inlawrev-2246	32	7	probate	probate	NOUN
inlawrev-2246	32	8	reform	reform	NOUN
inlawrev-2246	32	9	act	act	NOUN
inlawrev-2246	32	10	of	of	ADP
inlawrev-2246	32	11	1975	1975	NUM
inlawrev-2246	32	12	,	,	PUNCT
inlawrev-2246	32	13	at	at	ADP
inlawrev-2246	32	14	5	5	NUM
inlawrev-2246	32	15	(	(	PUNCT
inlawrev-2246	32	16	proposed	propose	VERB
inlawrev-2246	32	17	final	final	ADJ
inlawrev-2246	32	18	draft	draft	NOUN
inlawrev-2246	32	19	,	,	PUNCT
inlawrev-2246	32	20	1974	1974	NUM
inlawrev-2246	32	21	)	)	PUNCT
inlawrev-2246	32	22	.	.	PUNCT
inlawrev-2246	33	1	•^in	•^in	NOUN
inlawrev-2246	33	2	addition	addition	NOUN
inlawrev-2246	33	3	to	to	ADP
inlawrev-2246	33	4	the	the	DET
inlawrev-2246	33	5	amendments	amendment	NOUN
inlawrev-2246	33	6	discussed	discuss	VERB
inlawrev-2246	33	7	in	in	ADP
inlawrev-2246	33	8	the	the	DET
inlawrev-2246	33	9	text	text	NOUN
inlawrev-2246	33	10	.	.	PUNCT
inlawrev-2246	34	1	act	act	PROPN
inlawrev-2246	34	2	of	of	ADP
inlawrev-2246	34	3	feb	feb	PROPN
inlawrev-2246	34	4	.	.	PROPN
inlawrev-2246	34	5	25	25	NUM
inlawrev-2246	34	6	,	,	PUNCT
inlawrev-2246	34	7	1976	1976	NUM
inlawrev-2246	34	8	,	,	PUNCT
inlawrev-2246	34	9	pub	pub	NOUN
inlawrev-2246	34	10	.	.	PUNCT
inlawrev-2246	35	1	l.	l.	PROPN
inlawrev-2246	35	2	no	no	INTJ
inlawrev-2246	35	3	.	.	PROPN
inlawrev-2246	35	4	19	19	NUM
inlawrev-2246	35	5	,	,	PUNCT
inlawrev-2246	35	6	§	§	PROPN
inlawrev-2246	35	7	2	2	NUM
inlawrev-2246	35	8	,	,	PUNCT
inlawrev-2246	35	9	1976	1976	NUM
inlawrev-2246	35	10	ind	ind	NOUN
inlawrev-2246	35	11	.	.	PUNCT
inlawrev-2246	36	1	acts	act	VERB
inlawrev-2246	36	2	105	105	NUM
inlawrev-2246	36	3	-	-	SYM
inlawrev-2246	36	4	06	06	NUM
inlawrev-2246	36	5	added	add	VERB
inlawrev-2246	36	6	ind	ind	NOUN
inlawrev-2246	36	7	.	.	PUNCT
inlawrev-2246	37	1	code	code	PROPN
inlawrev-2246	37	2	§	§	PROPN
inlawrev-2246	37	3	6	6	NUM
inlawrev-2246	37	4	-	-	SYM
inlawrev-2246	37	5	4.1	4.1	NUM
inlawrev-2246	37	6	-	-	PUNCT
inlawrev-2246	37	7	9	9	NUM
inlawrev-2246	37	8	-	-	SYM
inlawrev-2246	37	9	1.5	1.5	NUM
inlawrev-2246	37	10	(	(	PUNCT
inlawrev-2246	37	11	burns	burn	NOUN
inlawrev-2246	37	12	supp	supp	NOUN
inlawrev-2246	37	13	.	.	PUNCT
inlawrev-2246	38	1	1976	1976	NUM
inlawrev-2246	38	2	)	)	PUNCT
inlawrev-2246	38	3	,	,	PUNCT
inlawrev-2246	39	1	providing	provide	VERB
inlawrev-2246	39	2	that	that	SCONJ
inlawrev-2246	39	3	any	any	DET
inlawrev-2246	39	4	inheritance	inheritance	NOUN
inlawrev-2246	39	5	tax	tax	NOUN
inlawrev-2246	39	6	imposed	impose	VERB
inlawrev-2246	39	7	under	under	ADP
inlawrev-2246	39	8	i	i	PROPN
inlawrev-2246	39	9	d.	d.	PROPN
inlawrev-2246	39	10	§	§	PROPN
inlawrev-2246	39	11	6	6	NUM
inlawrev-2246	39	12	-	-	SYM
inlawrev-2246	39	13	4.1	4.1	NUM
inlawrev-2246	39	14	-	-	PUNCT
inlawrev-2246	39	15	7	7	NUM
inlawrev-2246	39	16	-	-	SYM
inlawrev-2246	39	17	6	6	NUM
inlawrev-2246	39	18	as	as	ADP
inlawrev-2246	39	19	a	a	DET
inlawrev-2246	39	20	result	result	NOUN
inlawrev-2246	39	21	of	of	ADP
inlawrev-2246	39	22	a	a	DET
inlawrev-2246	39	23	change	change	NOUN
inlawrev-2246	39	24	in	in	ADP
inlawrev-2246	39	25	the	the	DET
inlawrev-2246	39	26	fair	fair	ADJ
inlawrev-2246	39	27	market	market	NOUN
inlawrev-2246	39	28	value	value	NOUN
inlawrev-2246	39	29	of	of	ADP
inlawrev-2246	39	30	the	the	DET
inlawrev-2246	39	31	decedent	decedent	NOUN
inlawrev-2246	39	32	's	's	PART
inlawrev-2246	39	33	assets	asset	NOUN
inlawrev-2246	39	34	in	in	ADP
inlawrev-2246	39	35	the	the	DET
inlawrev-2246	39	36	final	final	ADJ
inlawrev-2246	39	37	determination	determination	NOUN
inlawrev-2246	39	38	of	of	ADP
inlawrev-2246	39	39	federal	federal	ADJ
inlawrev-2246	39	40	estate	estate	NOUN
inlawrev-2246	39	41	taxes	taxis	NOUN
inlawrev-2246	39	42	is	be	AUX
inlawrev-2246	39	43	due	due	ADJ
inlawrev-2246	39	44	30	30	NUM
inlawrev-2246	39	45	days	day	NOUN
inlawrev-2246	39	46	after	after	SCONJ
inlawrev-2246	39	47	the	the	DET
inlawrev-2246	39	48	notice	notice	NOUN
inlawrev-2246	39	49	of	of	ADP
inlawrev-2246	39	50	final	final	ADJ
inlawrev-2246	39	51	determination	determination	NOUN
inlawrev-2246	39	52	of	of	ADP
inlawrev-2246	39	53	the	the	DET
inlawrev-2246	39	54	federal	federal	ADJ
inlawrev-2246	39	55	estate	estate	NOUN
inlawrev-2246	39	56	tax	tax	NOUN
inlawrev-2246	39	57	is	be	AUX
inlawrev-2246	39	58	received	receive	VERB
inlawrev-2246	39	59	,	,	PUNCT
inlawrev-2246	39	60	with	with	ADP
inlawrev-2246	39	61	interest	interest	NOUN
inlawrev-2246	39	62	accruing	accrue	VERB
inlawrev-2246	39	63	at	at	ADP
inlawrev-2246	39	64	the	the	DET
inlawrev-2246	39	65	rate	rate	NOUN
inlawrev-2246	39	66	of	of	ADP
inlawrev-2246	39	67	6	6	NUM
inlawrev-2246	39	68	percent	percent	NOUN
inlawrev-2246	39	69	annually	annually	ADV
inlawrev-2246	39	70	after	after	ADP
inlawrev-2246	39	71	such	such	ADJ
inlawrev-2246	39	72	due	due	ADJ
inlawrev-2246	39	73	date	date	NOUN
inlawrev-2246	39	74	.	.	PUNCT
inlawrev-2246	40	1	^ind	^ind	X
inlawrev-2246	40	2	.	.	PUNCT
inlawrev-2246	40	3	code	code	PROPN
inlawrev-2246	40	4	§	§	PROPN
inlawrev-2246	40	5	6	6	NUM
inlawrev-2246	40	6	-	-	SYM
inlawrev-2246	40	7	4.1	4.1	NUM
inlawrev-2246	40	8	-	-	PUNCT
inlawrev-2246	40	9	3	3	NUM
inlawrev-2246	40	10	-	-	SYM
inlawrev-2246	40	11	1	1	NUM
inlawrev-2246	40	12	(	(	PUNCT
inlawrev-2246	40	13	burns	burn	NOUN
inlawrev-2246	40	14	supp	supp	NOUN
inlawrev-2246	40	15	.	.	PUNCT
inlawrev-2246	40	16	1976	1976	NUM
inlawrev-2246	40	17	)	)	PUNCT
inlawrev-2246	40	18	.	.	PUNCT
inlawrev-2246	41	1	act	act	PROPN
inlawrev-2246	41	2	of	of	ADP
inlawrev-2246	41	3	feb	feb	PROPN
inlawrev-2246	41	4	.	.	PROPN
inlawrev-2246	41	5	18	18	NUM
inlawrev-2246	41	6	,	,	PUNCT
inlawrev-2246	41	7	1976	1976	NUM
inlawrev-2246	41	8	,	,	PUNCT
inlawrev-2246	41	9	pub	pub	NOUN
inlawrev-2246	41	10	.	.	PUNCT
inlawrev-2246	42	1	l.	l.	PROPN
inlawrev-2246	42	2	no	no	INTJ
inlawrev-2246	42	3	.	.	PROPN
inlawrev-2246	42	4	18	18	NUM
inlawrev-2246	42	5	,	,	PUNCT
inlawrev-2246	42	6	§	§	PROPN
inlawrev-2246	42	7	1	1	NUM
inlawrev-2246	42	8	,	,	PUNCT
inlawrev-2246	42	9	1976	1976	NUM
inlawrev-2246	42	10	ind	ind	NOUN
inlawrev-2246	42	11	.	.	PUNCT
inlawrev-2246	43	1	acts	act	VERB
inlawrev-2246	43	2	74	74	NUM
inlawrev-2246	43	3	-	-	SYM
inlawrev-2246	43	4	76	76	NUM
inlawrev-2246	43	5	,	,	PUNCT
inlawrev-2246	43	6	enacting	enact	VERB
inlawrev-2246	43	7	and	and	CCONJ
inlawrev-2246	43	8	codifying	codify	VERB
inlawrev-2246	43	9	ind	ind	PROPN
inlawrev-2246	43	10	.	.	PUNCT
inlawrev-2246	44	1	code	code	PROPN
inlawrev-2246	44	2	§	§	PROPN
inlawrev-2246	44	3	§	§	PROPN
inlawrev-2246	44	4	6	6	NUM
inlawrev-2246	44	5	-	-	SYM
inlawrev-2246	44	6	4.1	4.1	NUM
inlawrev-2246	44	7	-	-	PUNCT
inlawrev-2246	44	8	3	3	NUM
inlawrev-2246	44	9	-	-	SYM
inlawrev-2246	44	10	2	2	NUM
inlawrev-2246	44	11	to	to	PART
inlawrev-2246	44	12	-4	-4	INTJ
inlawrev-2246	44	13	was	be	AUX
inlawrev-2246	44	14	also	also	ADV
inlawrev-2246	44	15	repealed	repeal	VERB
inlawrev-2246	44	16	by	by	ADP
inlawrev-2246	44	17	act	act	NOUN
inlawrev-2246	44	18	of	of	ADP
inlawrev-2246	44	19	feb	feb	PROPN
inlawrev-2246	44	20	.	.	PROPN
inlawrev-2246	44	21	25	25	NUM
inlawrev-2246	44	22	,	,	PUNCT
inlawrev-2246	44	23	1976	1976	NUM
inlawrev-2246	44	24	,	,	PUNCT
inlawrev-2246	44	25	pub	pub	NOUN
inlawrev-2246	44	26	.	.	PUNCT
inlawrev-2246	45	1	l.	l.	PROPN
inlawrev-2246	45	2	no	no	INTJ
inlawrev-2246	45	3	.	.	PROPN
inlawrev-2246	45	4	9	9	NUM
inlawrev-2246	45	5	,	,	PUNCT
inlawrev-2246	45	6	§	§	PROPN
inlawrev-2246	45	7	3	3	NUM
inlawrev-2246	45	8	,	,	PUNCT
inlawrev-2246	45	9	1976	1976	NUM
inlawrev-2246	45	10	ind	ind	NOUN
inlawrev-2246	45	11	.	.	PUNCT
inlawrev-2246	46	1	acts	act	VERB
inlawrev-2246	46	2	106	106	NUM
inlawrev-2246	46	3	.	.	PUNCT
inlawrev-2246	47	1	see	see	VERB
inlawrev-2246	47	2	text	text	NOUN
inlawrev-2246	47	3	accompanying	accompany	VERB
inlawrev-2246	47	4	notes	note	NOUN
inlawrev-2246	47	5	10	10	NUM
inlawrev-2246	47	6	-	-	SYM
inlawrev-2246	47	7	15	15	NUM
inlawrev-2246	47	8	infra	infra	NOUN
inlawrev-2246	47	9	.	.	PUNCT
inlawrev-2246	48	1	the	the	DET
inlawrev-2246	48	2	amendment	amendment	NOUN
inlawrev-2246	48	3	and	and	CCONJ
inlawrev-2246	48	4	repealer	repealer	NOUN
inlawrev-2246	48	5	are	be	AUX
inlawrev-2246	48	6	effective	effective	ADJ
inlawrev-2246	48	7	july	july	PROPN
inlawrev-2246	48	8	1	1	NUM
inlawrev-2246	48	9	,	,	PUNCT
inlawrev-2246	48	10	1976	1976	NUM
inlawrev-2246	48	11	,	,	PUNCT
inlawrev-2246	48	12	with	with	ADP
inlawrev-2246	48	13	respect	respect	NOUN
inlawrev-2246	48	14	to	to	ADP
inlawrev-2246	48	15	transfers	transfer	NOUN
inlawrev-2246	48	16	made	make	VERB
inlawrev-2246	48	17	by	by	ADP
inlawrev-2246	48	18	individuals	individual	NOUN
inlawrev-2246	48	19	dying	die	VERB
inlawrev-2246	48	20	after	after	ADP
inlawrev-2246	48	21	june	june	PROPN
inlawrev-2246	48	22	30	30	NUM
inlawrev-2246	48	23	,	,	PUNCT
inlawrev-2246	48	24	1976	1976	NUM
inlawrev-2246	48	25	.	.	PUNCT
inlawrev-2246	49	1	[	[	X
inlawrev-2246	49	2	references	reference	NOUN
inlawrev-2246	49	3	to	to	ADP
inlawrev-2246	49	4	ind	ind	PROPN
inlawrev-2246	49	5	.	.	PUNCT
inlawrev-2246	50	1	code	code	PROPN
inlawrev-2246	50	2	in	in	ADP
inlawrev-2246	50	3	roman	roman	ADJ
inlawrev-2246	50	4	type	type	NOUN
inlawrev-2246	50	5	are	be	AUX
inlawrev-2246	50	6	to	to	ADP
inlawrev-2246	50	7	those	those	DET
inlawrev-2246	50	8	sections	section	NOUN
inlawrev-2246	50	9	which	which	PRON
inlawrev-2246	50	10	were	be	AUX
inlawrev-2246	50	11	codified	codify	VERB
inlawrev-2246	50	12	but	but	CCONJ
inlawrev-2246	50	13	later	later	ADV
inlawrev-2246	50	14	repealed	repeal	VERB
inlawrev-2246	50	15	]	]	PUNCT
inlawrev-2246	50	16	.	.	PUNCT
inlawrev-2246	51	1	^before	^before	ADP
inlawrev-2246	51	2	amendments	amendment	NOUN
inlawrev-2246	51	3	enacted	enact	VERB
inlawrev-2246	51	4	by	by	ADP
inlawrev-2246	51	5	the	the	DET
inlawrev-2246	51	6	tax	tax	NOUN
inlawrev-2246	51	7	reform	reform	NOUN
inlawrev-2246	51	8	act	act	NOUN
inlawrev-2246	51	9	of	of	ADP
inlawrev-2246	51	10	1976	1976	NUM
inlawrev-2246	51	11	,	,	PUNCT
inlawrev-2246	51	12	pub	pub	NOUN
inlawrev-2246	51	13	.	.	PUNCT
inlawrev-2246	52	1	l.	l.	PROPN
inlawrev-2246	52	2	no	no	INTJ
inlawrev-2246	52	3	.	.	PROPN
inlawrev-2246	53	1	94	94	NUM
inlawrev-2246	53	2	-	-	SYM
inlawrev-2246	53	3	455	455	NUM
inlawrev-2246	53	4	,	,	PUNCT
inlawrev-2246	53	5	§	§	PROPN
inlawrev-2246	53	6	§	§	PROPN
inlawrev-2246	53	7	1307(d	1307(d	PROPN
inlawrev-2246	53	8	)	)	PUNCT
inlawrev-2246	53	9	,	,	PUNCT
inlawrev-2246	53	10	1313(b	1313(b	NUM
inlawrev-2246	53	11	)	)	PUNCT
inlawrev-2246	53	12	,	,	PUNCT
inlawrev-2246	53	13	1902(a	1902(a	NUM
inlawrev-2246	53	14	)	)	PUNCT
inlawrev-2246	53	15	,	,	PUNCT
inlawrev-2246	53	16	and	and	CCONJ
inlawrev-2246	53	17	2009(b	2009(b	NUM
inlawrev-2246	53	18	)	)	PUNCT
inlawrev-2246	53	19	,	,	PUNCT
inlawrev-2246	53	20	90	90	NUM
inlawrev-2246	53	21	stat	stat	NOUN
inlawrev-2246	53	22	.	.	PUNCT
inlawrev-2246	54	1	1520	1520	NUM
inlawrev-2246	54	2	(	(	PUNCT
inlawrev-2246	54	3	1976	1976	NUM
inlawrev-2246	54	4	)	)	PUNCT
inlawrev-2246	54	5	,	,	PUNCT
inlawrev-2246	54	6	int	int	NOUN
inlawrev-2246	54	7	.	.	PUNCT
inlawrev-2246	55	1	rev	rev	PROPN
inlawrev-2246	55	2	.	.	PROPN
inlawrev-2246	55	3	code	code	PROPN
inlawrev-2246	55	4	of	of	ADP
inlawrev-2246	55	5	1954	1954	NUM
inlawrev-2246	55	6	,	,	PUNCT
inlawrev-2246	55	7	§	§	PROPN
inlawrev-2246	55	8	2055(a	2055(a	NOUN
inlawrev-2246	55	9	)	)	PUNCT
inlawrev-2246	55	10	,	,	PUNCT
inlawrev-2246	55	11	provided	provide	VERB
inlawrev-2246	55	12	as	as	SCONJ
inlawrev-2246	55	13	follows	follow	VERB
inlawrev-2246	55	14	:	:	PUNCT
inlawrev-2246	55	15	for	for	ADP
inlawrev-2246	55	16	purposes	purpose	NOUN
inlawrev-2246	55	17	of	of	ADP
inlawrev-2246	55	18	the	the	DET
inlawrev-2246	55	19	tax	tax	NOUN
inlawrev-2246	55	20	imposed	impose	VERB
inlawrev-2246	55	21	by	by	ADP
inlawrev-2246	55	22	section	section	NOUN
inlawrev-2246	55	23	2001	2001	NUM
inlawrev-2246	55	24	,	,	PUNCT
inlawrev-2246	55	25	the	the	DET
inlawrev-2246	55	26	value	value	NOUN
inlawrev-2246	55	27	of	of	ADP
inlawrev-2246	55	28	342	342	NUM
inlawrev-2246	55	29	indiana	indiana	PROPN
inlawrev-2246	55	30	law	law	PROPN
inlawrev-2246	55	31	review	review	NOUN
inlawrev-2246	56	1	[	[	X
inlawrev-2246	56	2	vol	vol	NOUN
inlawrev-2246	56	3	.	.	PUNCT
inlawrev-2246	56	4	10:340	10:340	NUM
inlawrev-2246	56	5	generally	generally	ADV
inlawrev-2246	56	6	broader	broad	ADJ
inlawrev-2246	56	7	than	than	ADP
inlawrev-2246	56	8	those	those	PRON
inlawrev-2246	56	9	described	describe	VERB
inlawrev-2246	56	10	in	in	ADP
inlawrev-2246	56	11	the	the	DET
inlawrev-2246	56	12	repealed	repeal	VERB
inlawrev-2246	56	13	sections	section	NOUN
inlawrev-2246	56	14	.	.	PUNCT
inlawrev-2246	56	15	'	'	PUNCT
inlawrev-2246	57	1	for	for	ADP
inlawrev-2246	57	2	example	example	NOUN
inlawrev-2246	57	3	,	,	PUNCT
inlawrev-2246	57	4	section	section	NOUN
inlawrev-2246	57	5	2055(a	2055(a	NOUN
inlawrev-2246	57	6	)	)	PUNCT
inlawrev-2246	57	7	(	(	PUNCT
inlawrev-2246	57	8	1	1	X
inlawrev-2246	57	9	)	)	PUNCT
inlawrev-2246	57	10	includes	include	VERB
inlawrev-2246	57	11	transfers	transfer	NOUN
inlawrev-2246	57	12	to	to	ADP
inlawrev-2246	57	13	the	the	DET
inlawrev-2246	57	14	united	united	NOUN
inlawrev-2246	57	15	the	the	DET
inlawrev-2246	57	16	taxable	taxable	ADJ
inlawrev-2246	57	17	estate	estate	NOUN
inlawrev-2246	57	18	shall	shall	AUX
inlawrev-2246	57	19	be	be	AUX
inlawrev-2246	57	20	determined	determine	VERB
inlawrev-2246	57	21	by	by	ADP
inlawrev-2246	57	22	deducting	deduct	VERB
inlawrev-2246	57	23	from	from	ADP
inlawrev-2246	57	24	the	the	DET
inlawrev-2246	57	25	value	value	NOUN
inlawrev-2246	57	26	of	of	ADP
inlawrev-2246	57	27	the	the	DET
inlawrev-2246	57	28	gross	gross	ADJ
inlawrev-2246	57	29	estate	estate	NOUN
inlawrev-2246	57	30	the	the	DET
inlawrev-2246	57	31	amount	amount	NOUN
inlawrev-2246	57	32	of	of	ADP
inlawrev-2246	57	33	all	all	DET
inlawrev-2246	57	34	bequests	bequest	NOUN
inlawrev-2246	57	35	,	,	PUNCT
inlawrev-2246	57	36	legacies	legacy	NOUN
inlawrev-2246	57	37	,	,	PUNCT
inlawrev-2246	57	38	devises	devise	NOUN
inlawrev-2246	57	39	,	,	PUNCT
inlawrev-2246	57	40	or	or	CCONJ
inlawrev-2246	57	41	transfers	transfer	NOUN
inlawrev-2246	57	42	(	(	PUNCT
inlawrev-2246	57	43	including	include	VERB
inlawrev-2246	57	44	the	the	DET
inlawrev-2246	57	45	interest	interest	NOUN
inlawrev-2246	57	46	which	which	PRON
inlawrev-2246	57	47	falls	fall	VERB
inlawrev-2246	57	48	into	into	ADP
inlawrev-2246	57	49	any	any	DET
inlawrev-2246	57	50	such	such	ADJ
inlawrev-2246	57	51	bequest	bequest	NOUN
inlawrev-2246	57	52	,	,	PUNCT
inlawrev-2246	57	53	legacy	legacy	NOUN
inlawrev-2246	57	54	,	,	PUNCT
inlawrev-2246	57	55	devise	devise	VERB
inlawrev-2246	57	56	,	,	PUNCT
inlawrev-2246	57	57	or	or	CCONJ
inlawrev-2246	57	58	transfer	transfer	VERB
inlawrev-2246	57	59	as	as	ADP
inlawrev-2246	57	60	a	a	DET
inlawrev-2246	57	61	result	result	NOUN
inlawrev-2246	57	62	of	of	ADP
inlawrev-2246	57	63	an	an	DET
inlawrev-2246	57	64	irrevocable	irrevocable	ADJ
inlawrev-2246	57	65	disclaimer	disclaimer	NOUN
inlawrev-2246	57	66	of	of	ADP
inlawrev-2246	57	67	a	a	DET
inlawrev-2246	57	68	bequest	bequest	NOUN
inlawrev-2246	57	69	,	,	PUNCT
inlawrev-2246	57	70	legacy	legacy	NOUN
inlawrev-2246	57	71	,	,	PUNCT
inlawrev-2246	57	72	devise	devise	VERB
inlawrev-2246	57	73	,	,	PUNCT
inlawrev-2246	57	74	transfer	transfer	NOUN
inlawrev-2246	57	75	,	,	PUNCT
inlawrev-2246	57	76	or	or	CCONJ
inlawrev-2246	57	77	power	power	NOUN
inlawrev-2246	57	78	,	,	PUNCT
inlawrev-2246	57	79	if	if	SCONJ
inlawrev-2246	57	80	the	the	DET
inlawrev-2246	57	81	disclaimer	disclaimer	NOUN
inlawrev-2246	57	82	is	be	AUX
inlawrev-2246	57	83	made	make	VERB
inlawrev-2246	57	84	before	before	ADP
inlawrev-2246	57	85	the	the	DET
inlawrev-2246	57	86	date	date	NOUN
inlawrev-2246	57	87	prescribed	prescribe	VERB
inlawrev-2246	57	88	for	for	ADP
inlawrev-2246	57	89	the	the	DET
inlawrev-2246	57	90	filing	filing	NOUN
inlawrev-2246	57	91	of	of	ADP
inlawrev-2246	57	92	the	the	DET
inlawrev-2246	57	93	estate	estate	NOUN
inlawrev-2246	57	94	tax	tax	NOUN
inlawrev-2246	57	95	return	return	NOUN
inlawrev-2246	57	96	)	)	PUNCT
inlawrev-2246	57	97	—	—	PUNCT
inlawrev-2246	57	98	(	(	PUNCT
inlawrev-2246	57	99	1	1	X
inlawrev-2246	57	100	)	)	PUNCT
inlawrev-2246	57	101	to	to	ADP
inlawrev-2246	57	102	or	or	CCONJ
inlawrev-2246	57	103	for	for	ADP
inlawrev-2246	57	104	the	the	DET
inlawrev-2246	57	105	use	use	NOUN
inlawrev-2246	57	106	of	of	ADP
inlawrev-2246	57	107	the	the	DET
inlawrev-2246	57	108	united	united	PROPN
inlawrev-2246	57	109	states	states	PROPN
inlawrev-2246	57	110	,	,	PUNCT
inlawrev-2246	57	111	any	any	DET
inlawrev-2246	57	112	state	state	NOUN
inlawrev-2246	57	113	,	,	PUNCT
inlawrev-2246	57	114	territory	territory	NOUN
inlawrev-2246	57	115	,	,	PUNCT
inlawrev-2246	57	116	any	any	DET
inlawrev-2246	57	117	political	political	ADJ
inlawrev-2246	57	118	subdivision	subdivision	NOUN
inlawrev-2246	57	119	thereof	thereof	ADV
inlawrev-2246	57	120	,	,	PUNCT
inlawrev-2246	57	121	or	or	CCONJ
inlawrev-2246	57	122	the	the	DET
inlawrev-2246	57	123	district	district	NOUN
inlawrev-2246	57	124	of	of	ADP
inlawrev-2246	57	125	columbia	columbia	PROPN
inlawrev-2246	57	126	,	,	PUNCT
inlawrev-2246	57	127	for	for	ADP
inlawrev-2246	57	128	exclusively	exclusively	ADV
inlawrev-2246	57	129	public	public	ADJ
inlawrev-2246	57	130	purposes	purpose	NOUN
inlawrev-2246	57	131	;	;	PUNCT
inlawrev-2246	57	132	(	(	PUNCT
inlawrev-2246	57	133	2	2	X
inlawrev-2246	57	134	)	)	PUNCT
inlawrev-2246	57	135	to	to	ADP
inlawrev-2246	57	136	or	or	CCONJ
inlawrev-2246	57	137	for	for	ADP
inlawrev-2246	57	138	the	the	DET
inlawrev-2246	57	139	use	use	NOUN
inlawrev-2246	57	140	of	of	ADP
inlawrev-2246	57	141	any	any	DET
inlawrev-2246	57	142	corporation	corporation	NOUN
inlawrev-2246	57	143	organized	organize	VERB
inlawrev-2246	57	144	and	and	CCONJ
inlawrev-2246	57	145	operated	operate	VERB
inlawrev-2246	57	146	exclusively	exclusively	ADV
inlawrev-2246	57	147	for	for	ADP
inlawrev-2246	57	148	religious	religious	ADJ
inlawrev-2246	57	149	,	,	PUNCT
inlawrev-2246	57	150	charitable	charitable	ADJ
inlawrev-2246	57	151	,	,	PUNCT
inlawrev-2246	57	152	scientific	scientific	ADJ
inlawrev-2246	57	153	,	,	PUNCT
inlawrev-2246	57	154	literary	literary	ADJ
inlawrev-2246	57	155	,	,	PUNCT
inlawrev-2246	57	156	or	or	CCONJ
inlawrev-2246	57	157	educational	educational	ADJ
inlawrev-2246	57	158	purposes	purpose	NOUN
inlawrev-2246	57	159	,	,	PUNCT
inlawrev-2246	57	160	including	include	VERB
inlawrev-2246	57	161	the	the	DET
inlawrev-2246	57	162	encouragement	encouragement	NOUN
inlawrev-2246	57	163	of	of	ADP
inlawrev-2246	57	164	art	art	NOUN
inlawrev-2246	57	165	and	and	CCONJ
inlawrev-2246	57	166	the	the	DET
inlawrev-2246	57	167	prevention	prevention	NOUN
inlawrev-2246	57	168	of	of	ADP
inlawrev-2246	57	169	cruelty	cruelty	NOUN
inlawrev-2246	57	170	to	to	ADP
inlawrev-2246	57	171	children	child	NOUN
inlawrev-2246	57	172	or	or	CCONJ
inlawrev-2246	57	173	animals	animal	NOUN
inlawrev-2246	57	174	,	,	PUNCT
inlawrev-2246	57	175	no	no	DET
inlawrev-2246	57	176	part	part	NOUN
inlawrev-2246	57	177	of	of	ADP
inlawrev-2246	57	178	the	the	DET
inlawrev-2246	57	179	net	net	ADJ
inlawrev-2246	57	180	earnings	earning	NOUN
inlawrev-2246	57	181	of	of	ADP
inlawrev-2246	57	182	which	which	PRON
inlawrev-2246	57	183	inures	inure	VERB
inlawrev-2246	57	184	to	to	ADP
inlawrev-2246	57	185	the	the	DET
inlawrev-2246	57	186	benefit	benefit	NOUN
inlawrev-2246	57	187	of	of	ADP
inlawrev-2246	57	188	any	any	DET
inlawrev-2246	57	189	private	private	ADJ
inlawrev-2246	57	190	stockholder	stockholder	NOUN
inlawrev-2246	57	191	or	or	CCONJ
inlawrev-2246	57	192	individual	individual	NOUN
inlawrev-2246	57	193	,	,	PUNCT
inlawrev-2246	57	194	no	no	DET
inlawrev-2246	57	195	substantial	substantial	ADJ
inlawrev-2246	57	196	part	part	NOUN
inlawrev-2246	57	197	of	of	ADP
inlawrev-2246	57	198	the	the	DET
inlawrev-2246	57	199	activities	activity	NOUN
inlawrev-2246	57	200	of	of	ADP
inlawrev-2246	57	201	which	which	PRON
inlawrev-2246	57	202	is	be	AUX
inlawrev-2246	57	203	carrying	carry	VERB
inlawrev-2246	57	204	on	on	ADP
inlawrev-2246	57	205	propaganda	propaganda	NOUN
inlawrev-2246	57	206	,	,	PUNCT
inlawrev-2246	57	207	or	or	CCONJ
inlawrev-2246	57	208	otherwise	otherwise	ADV
inlawrev-2246	57	209	attempting	attempt	VERB
inlawrev-2246	57	210	,	,	PUNCT
inlawrev-2246	57	211	to	to	PART
inlawrev-2246	57	212	influence	influence	VERB
inlawrev-2246	57	213	legislation	legislation	NOUN
inlawrev-2246	57	214	,	,	PUNCT
inlawrev-2246	57	215	and	and	CCONJ
inlawrev-2246	57	216	which	which	PRON
inlawrev-2246	57	217	does	do	AUX
inlawrev-2246	57	218	not	not	PART
inlawrev-2246	57	219	participate	participate	VERB
inlawrev-2246	57	220	in	in	ADP
inlawrev-2246	57	221	,	,	PUNCT
inlawrev-2246	57	222	or	or	CCONJ
inlawrev-2246	57	223	intervene	intervene	VERB
inlawrev-2246	57	224	in	in	ADP
inlawrev-2246	57	225	(	(	PUNCT
inlawrev-2246	57	226	including	include	VERB
inlawrev-2246	57	227	the	the	DET
inlawrev-2246	57	228	publishing	publishing	NOUN
inlawrev-2246	57	229	or	or	CCONJ
inlawrev-2246	57	230	distributing	distribute	VERB
inlawrev-2246	57	231	of	of	ADP
inlawrev-2246	57	232	statements	statement	NOUN
inlawrev-2246	57	233	)	)	PUNCT
inlawrev-2246	57	234	,	,	PUNCT
inlawrev-2246	57	235	any	any	DET
inlawrev-2246	57	236	political	political	ADJ
inlawrev-2246	57	237	campaign	campaign	NOUN
inlawrev-2246	57	238	on	on	ADP
inlawrev-2246	57	239	behalf	behalf	NOUN
inlawrev-2246	57	240	of	of	ADP
inlawrev-2246	57	241	any	any	DET
inlawrev-2246	57	242	candidate	candidate	NOUN
inlawrev-2246	57	243	for	for	ADP
inlawrev-2246	57	244	public	public	ADJ
inlawrev-2246	57	245	office	office	NOUN
inlawrev-2246	57	246	;	;	PUNCT
inlawrev-2246	57	247	(	(	PUNCT
inlawrev-2246	57	248	3	3	X
inlawrev-2246	57	249	)	)	PUNCT
inlawrev-2246	57	250	to	to	ADP
inlawrev-2246	57	251	a	a	DET
inlawrev-2246	57	252	trustee	trustee	NOUN
inlawrev-2246	57	253	or	or	CCONJ
inlawrev-2246	57	254	trustees	trustee	NOUN
inlawrev-2246	57	255	,	,	PUNCT
inlawrev-2246	57	256	or	or	CCONJ
inlawrev-2246	57	257	a	a	DET
inlawrev-2246	57	258	fraternal	fraternal	ADJ
inlawrev-2246	57	259	society	society	NOUN
inlawrev-2246	57	260	,	,	PUNCT
inlawrev-2246	57	261	order	order	NOUN
inlawrev-2246	57	262	,	,	PUNCT
inlawrev-2246	57	263	or	or	CCONJ
inlawrev-2246	57	264	association	association	NOUN
inlawrev-2246	57	265	operating	operate	VERB
inlawrev-2246	57	266	under	under	ADP
inlawrev-2246	57	267	the	the	DET
inlawrev-2246	57	268	lodge	lodge	NOUN
inlawrev-2246	57	269	system	system	NOUN
inlawrev-2246	57	270	,	,	PUNCT
inlawrev-2246	57	271	but	but	CCONJ
inlawrev-2246	57	272	only	only	ADV
inlawrev-2246	57	273	if	if	SCONJ
inlawrev-2246	57	274	such	such	ADJ
inlawrev-2246	57	275	contributions	contribution	NOUN
inlawrev-2246	57	276	or	or	CCONJ
inlawrev-2246	57	277	gifts	gift	NOUN
inlawrev-2246	57	278	are	be	AUX
inlawrev-2246	57	279	to	to	PART
inlawrev-2246	57	280	be	be	AUX
inlawrev-2246	57	281	used	use	VERB
inlawrev-2246	57	282	by	by	ADP
inlawrev-2246	57	283	such	such	ADJ
inlawrev-2246	57	284	trustee	trustee	NOUN
inlawrev-2246	57	285	or	or	CCONJ
inlawrev-2246	57	286	trustees	trustee	NOUN
inlawrev-2246	57	287	,	,	PUNCT
inlawrev-2246	57	288	or	or	CCONJ
inlawrev-2246	57	289	by	by	ADP
inlawrev-2246	57	290	such	such	ADJ
inlawrev-2246	57	291	fraternal	fraternal	ADJ
inlawrev-2246	57	292	society	society	NOUN
inlawrev-2246	57	293	,	,	PUNCT
inlawrev-2246	57	294	order	order	NOUN
inlawrev-2246	57	295	,	,	PUNCT
inlawrev-2246	57	296	or	or	CCONJ
inlawrev-2246	57	297	association	association	NOUN
inlawrev-2246	57	298	,	,	PUNCT
inlawrev-2246	57	299	exclusively	exclusively	ADV
inlawrev-2246	57	300	for	for	ADP
inlawrev-2246	57	301	religious	religious	ADJ
inlawrev-2246	57	302	,	,	PUNCT
inlawrev-2246	57	303	charitable	charitable	ADJ
inlawrev-2246	57	304	,	,	PUNCT
inlawrev-2246	57	305	scientific	scientific	ADJ
inlawrev-2246	57	306	,	,	PUNCT
inlawrev-2246	57	307	literary	literary	ADJ
inlawrev-2246	57	308	,	,	PUNCT
inlawrev-2246	57	309	or	or	CCONJ
inlawrev-2246	57	310	educational	educational	ADJ
inlawrev-2246	57	311	purposes	purpose	NOUN
inlawrev-2246	57	312	,	,	PUNCT
inlawrev-2246	57	313	or	or	CCONJ
inlawrev-2246	57	314	for	for	ADP
inlawrev-2246	57	315	the	the	DET
inlawrev-2246	57	316	prevention	prevention	NOUN
inlawrev-2246	57	317	of	of	ADP
inlawrev-2246	57	318	cruelty	cruelty	NOUN
inlawrev-2246	57	319	to	to	ADP
inlawrev-2246	57	320	children	child	NOUN
inlawrev-2246	57	321	or	or	CCONJ
inlawrev-2246	57	322	animals	animal	NOUN
inlawrev-2246	57	323	,	,	PUNCT
inlawrev-2246	57	324	no	no	DET
inlawrev-2246	57	325	substantial	substantial	ADJ
inlawrev-2246	57	326	part	part	NOUN
inlawrev-2246	57	327	of	of	ADP
inlawrev-2246	57	328	the	the	DET
inlawrev-2246	57	329	activities	activity	NOUN
inlawrev-2246	57	330	of	of	ADP
inlawrev-2246	57	331	such	such	ADJ
inlawrev-2246	57	332	trustee	trustee	NOUN
inlawrev-2246	57	333	or	or	CCONJ
inlawrev-2246	57	334	trustees	trustee	NOUN
inlawrev-2246	57	335	,	,	PUNCT
inlawrev-2246	57	336	or	or	CCONJ
inlawrev-2246	57	337	of	of	ADP
inlawrev-2246	57	338	such	such	ADJ
inlawrev-2246	57	339	fraternal	fraternal	ADJ
inlawrev-2246	57	340	society	society	NOUN
inlawrev-2246	57	341	,	,	PUNCT
inlawrev-2246	57	342	order	order	NOUN
inlawrev-2246	57	343	,	,	PUNCT
inlawrev-2246	57	344	or	or	CCONJ
inlawrev-2246	57	345	association	association	NOUN
inlawrev-2246	57	346	,	,	PUNCT
inlawrev-2246	57	347	is	be	AUX
inlawrev-2246	57	348	carrying	carry	VERB
inlawrev-2246	57	349	on	on	ADP
inlawrev-2246	57	350	propaganda	propaganda	NOUN
inlawrev-2246	57	351	,	,	PUNCT
inlawrev-2246	57	352	or	or	CCONJ
inlawrev-2246	57	353	otherwise	otherwise	ADV
inlawrev-2246	57	354	attempting	attempt	VERB
inlawrev-2246	57	355	,	,	PUNCT
inlawrev-2246	57	356	to	to	PART
inlawrev-2246	57	357	influence	influence	VERB
inlawrev-2246	57	358	legislation	legislation	NOUN
inlawrev-2246	57	359	,	,	PUNCT
inlawrev-2246	57	360	and	and	CCONJ
inlawrev-2246	57	361	such	such	ADJ
inlawrev-2246	57	362	trustee	trustee	NOUN
inlawrev-2246	57	363	or	or	CCONJ
inlawrev-2246	57	364	trustees	trustee	NOUN
inlawrev-2246	57	365	,	,	PUNCT
inlawrev-2246	57	366	or	or	CCONJ
inlawrev-2246	57	367	such	such	ADJ
inlawrev-2246	57	368	fraternal	fraternal	ADJ
inlawrev-2246	57	369	society	society	NOUN
inlawrev-2246	57	370	,	,	PUNCT
inlawrev-2246	57	371	order	order	NOUN
inlawrev-2246	57	372	,	,	PUNCT
inlawrev-2246	57	373	or	or	CCONJ
inlawrev-2246	57	374	association	association	NOUN
inlawrev-2246	57	375	,	,	PUNCT
inlawrev-2246	57	376	does	do	AUX
inlawrev-2246	57	377	not	not	PART
inlawrev-2246	57	378	participate	participate	VERB
inlawrev-2246	57	379	in	in	ADP
inlawrev-2246	57	380	,	,	PUNCT
inlawrev-2246	57	381	or	or	CCONJ
inlawrev-2246	57	382	intervene	intervene	VERB
inlawrev-2246	57	383	in	in	ADP
inlawrev-2246	57	384	(	(	PUNCT
inlawrev-2246	57	385	including	include	VERB
inlawrev-2246	57	386	the	the	DET
inlawrev-2246	57	387	publishing	publishing	NOUN
inlawrev-2246	57	388	or	or	CCONJ
inlawrev-2246	57	389	distributing	distribute	VERB
inlawrev-2246	57	390	of	of	ADP
inlawrev-2246	57	391	sitatements	sitatement	NOUN
inlawrev-2246	57	392	)	)	PUNCT
inlawrev-2246	57	393	,	,	PUNCT
inlawrev-2246	57	394	any	any	DET
inlawrev-2246	57	395	political	political	ADJ
inlawrev-2246	57	396	campaign	campaign	NOUN
inlawrev-2246	57	397	on	on	ADP
inlawrev-2246	57	398	behalf	behalf	NOUN
inlawrev-2246	57	399	of	of	ADP
inlawrev-2246	57	400	any	any	DET
inlawrev-2246	57	401	candidate	candidate	NOUN
inlawrev-2246	57	402	for	for	ADP
inlawrev-2246	57	403	public	public	ADJ
inlawrev-2246	57	404	office	office	NOUN
inlawrev-2246	57	405	;	;	PUNCT
inlawrev-2246	57	406	or	or	CCONJ
inlawrev-2246	57	407	(	(	PUNCT
inlawrev-2246	57	408	4	4	NUM
inlawrev-2246	57	409	)	)	PUNCT
inlawrev-2246	57	410	to	to	ADP
inlawrev-2246	57	411	or	or	CCONJ
inlawrev-2246	57	412	for	for	ADP
inlawrev-2246	57	413	the	the	DET
inlawrev-2246	57	414	use	use	NOUN
inlawrev-2246	57	415	of	of	ADP
inlawrev-2246	57	416	any	any	DET
inlawrev-2246	57	417	veterans	veteran	NOUN
inlawrev-2246	57	418	'	'	PART
inlawrev-2246	57	419	organization	organization	NOUN
inlawrev-2246	57	420	incorporated	incorporate	VERB
inlawrev-2246	57	421	by	by	ADP
inlawrev-2246	57	422	act	act	NOUN
inlawrev-2246	57	423	of	of	ADP
inlawrev-2246	57	424	congress	congress	PROPN
inlawrev-2246	57	425	,	,	PUNCT
inlawrev-2246	57	426	or	or	CCONJ
inlawrev-2246	57	427	of	of	ADP
inlawrev-2246	57	428	its	its	PRON
inlawrev-2246	57	429	departments	department	NOUN
inlawrev-2246	57	430	or	or	CCONJ
inlawrev-2246	57	431	local	local	ADJ
inlawrev-2246	57	432	chapters	chapter	NOUN
inlawrev-2246	57	433	or	or	CCONJ
inlawrev-2246	57	434	posts	post	NOUN
inlawrev-2246	57	435	,	,	PUNCT
inlawrev-2246	57	436	no	no	DET
inlawrev-2246	57	437	part	part	NOUN
inlawrev-2246	57	438	of	of	ADP
inlawrev-2246	57	439	the	the	DET
inlawrev-2246	57	440	net	net	ADJ
inlawrev-2246	57	441	earnings	earning	NOUN
inlawrev-2246	57	442	of	of	ADP
inlawrev-2246	57	443	which	which	PRON
inlawrev-2246	57	444	inures	inure	VERB
inlawrev-2246	57	445	to	to	ADP
inlawrev-2246	57	446	the	the	DET
inlawrev-2246	57	447	benefit	benefit	NOUN
inlawrev-2246	57	448	of	of	ADP
inlawrev-2246	57	449	any	any	DET
inlawrev-2246	57	450	private	private	ADJ
inlawrev-2246	57	451	shareholder	shareholder	NOUN
inlawrev-2246	57	452	or	or	CCONJ
inlawrev-2246	57	453	individual	individual	NOUN
inlawrev-2246	57	454	.	.	PUNCT
inlawrev-2246	58	1	for	for	ADP
inlawrev-2246	58	2	purposes	purpose	NOUN
inlawrev-2246	58	3	of	of	ADP
inlawrev-2246	58	4	this	this	DET
inlawrev-2246	58	5	subsection	subsection	NOUN
inlawrev-2246	58	6	,	,	PUNCT
inlawrev-2246	58	7	the	the	DET
inlawrev-2246	58	8	complete	complete	ADJ
inlawrev-2246	58	9	termination	termination	NOUN
inlawrev-2246	58	10	before	before	ADP
inlawrev-2246	58	11	the	the	DET
inlawrev-2246	58	12	date	date	NOUN
inlawrev-2246	58	13	prescribed	prescribe	VERB
inlawrev-2246	58	14	for	for	ADP
inlawrev-2246	58	15	the	the	DET
inlawrev-2246	58	16	filing	filing	NOUN
inlawrev-2246	58	17	of	of	ADP
inlawrev-2246	58	18	the	the	DET
inlawrev-2246	58	19	estate	estate	NOUN
inlawrev-2246	58	20	tax	tax	NOUN
inlawrev-2246	58	21	return	return	NOUN
inlawrev-2246	58	22	of	of	ADP
inlawrev-2246	58	23	a	a	DET
inlawrev-2246	58	24	power	power	NOUN
inlawrev-2246	58	25	to	to	PART
inlawrev-2246	58	26	consume	consume	VERB
inlawrev-2246	58	27	,	,	PUNCT
inlawrev-2246	58	28	invade	invade	VERB
inlawrev-2246	58	29	,	,	PUNCT
inlawrev-2246	58	30	or	or	CCONJ
inlawrev-2246	58	31	appropriate	appropriate	ADJ
inlawrev-2246	58	32	property	property	NOUN
inlawrev-2246	58	33	for	for	ADP
inlawrev-2246	58	34	the	the	DET
inlawrev-2246	58	35	benefit	benefit	NOUN
inlawrev-2246	58	36	of	of	ADP
inlawrev-2246	58	37	an	an	DET
inlawrev-2246	58	38	individual	individual	NOUN
inlawrev-2246	58	39	before	before	SCONJ
inlawrev-2246	58	40	such	such	ADJ
inlawrev-2246	58	41	power	power	NOUN
inlawrev-2246	58	42	has	have	AUX
inlawrev-2246	58	43	been	be	AUX
inlawrev-2246	58	44	exercised	exercise	VERB
inlawrev-2246	58	45	by	by	ADP
inlawrev-2246	58	46	reason	reason	NOUN
inlawrev-2246	58	47	of	of	ADP
inlawrev-2246	58	48	the	the	DET
inlawrev-2246	58	49	death	death	NOUN
inlawrev-2246	58	50	of	of	ADP
inlawrev-2246	58	51	such	such	ADJ
inlawrev-2246	58	52	individual	individual	NOUN
inlawrev-2246	58	53	or	or	CCONJ
inlawrev-2246	58	54	for	for	ADP
inlawrev-2246	58	55	any	any	DET
inlawrev-2246	58	56	other	other	ADJ
inlawrev-2246	58	57	reason	reason	NOUN
inlawrev-2246	58	58	shall	shall	AUX
inlawrev-2246	58	59	be	be	AUX
inlawrev-2246	58	60	considered	consider	VERB
inlawrev-2246	58	61	and	and	CCONJ
inlawrev-2246	58	62	deemed	deem	VERB
inlawrev-2246	58	63	to	to	PART
inlawrev-2246	58	64	be	be	AUX
inlawrev-2246	58	65	an	an	DET
inlawrev-2246	58	66	irrevocable	irrevocable	ADJ
inlawrev-2246	58	67	disclaimer	disclaimer	NOUN
inlawrev-2246	58	68	with	with	ADP
inlawrev-2246	58	69	the	the	DET
inlawrev-2246	58	70	same	same	ADJ
inlawrev-2246	58	71	full	full	ADJ
inlawrev-2246	58	72	force	force	NOUN
inlawrev-2246	58	73	and	and	CCONJ
inlawrev-2246	58	74	effect	effect	NOUN
inlawrev-2246	58	75	as	as	SCONJ
inlawrev-2246	58	76	though	though	SCONJ
inlawrev-2246	58	77	he	he	PRON
inlawrev-2246	58	78	had	have	AUX
inlawrev-2246	58	79	filed	file	VERB
inlawrev-2246	58	80	such	such	ADJ
inlawrev-2246	58	81	irrevocable	irrevocable	ADJ
inlawrev-2246	58	82	disclaimer	disclaimer	NOUN
inlawrev-2246	58	83	.	.	PUNCT
inlawrev-2246	59	1	'	'	PUNCT
inlawrev-2246	59	2	an	an	DET
inlawrev-2246	59	3	exception	exception	NOUN
inlawrev-2246	59	4	,	,	PUNCT
inlawrev-2246	59	5	however	however	ADV
inlawrev-2246	59	6	,	,	PUNCT
inlawrev-2246	59	7	is	be	AUX
inlawrev-2246	59	8	a	a	DET
inlawrev-2246	59	9	nonprofit	nonprofit	ADJ
inlawrev-2246	59	10	cemetery	cemetery	NOUN
inlawrev-2246	59	11	corporation	corporation	NOUN
inlawrev-2246	59	12	not	not	PART
inlawrev-2246	59	13	owned	own	VERB
inlawrev-2246	59	14	by	by	ADP
inlawrev-2246	59	15	a	a	DET
inlawrev-2246	59	16	church	church	NOUN
inlawrev-2246	59	17	or	or	CCONJ
inlawrev-2246	59	18	municipality	municipality	NOUN
inlawrev-2246	59	19	,	,	PUNCT
inlawrev-2246	59	20	which	which	PRON
inlawrev-2246	59	21	was	be	AUX
inlawrev-2246	59	22	recognized	recognize	VERB
inlawrev-2246	59	23	as	as	ADP
inlawrev-2246	59	24	a	a	DET
inlawrev-2246	59	25	qualified	qualified	ADJ
inlawrev-2246	59	26	transferee	transferee	NOUN
inlawrev-2246	59	27	under	under	ADP
inlawrev-2246	59	28	the	the	DET
inlawrev-2246	59	29	former	former	ADJ
inlawrev-2246	59	30	statute	statute	NOUN
inlawrev-2246	59	31	in	in	ADP
inlawrev-2246	59	32	ind	ind	PROPN
inlawrev-2246	59	33	.	.	PUNCT
inlawrev-2246	60	1	admin	admin	PROPN
inlawrev-2246	60	2	.	.	PUNCT
inlawrev-2246	61	1	r.	r.	PROPN
inlawrev-2246	61	2	&	&	CCONJ
inlawrev-2246	61	3	regs	regs	PROPN
inlawrev-2246	61	4	.	.	PUNCT
inlawrev-2246	62	1	ann	ann	PROPN
inlawrev-2246	62	2	.	.	PROPN
inlawrev-2246	62	3	rule	rule	NOUN
inlawrev-2246	62	4	(	(	PUNCT
inlawrev-2246	62	5	6	6	NUM
inlawrev-2246	62	6	-	-	SYM
inlawrev-2246	62	7	4	4	NUM
inlawrev-2246	62	8	-	-	PUNCT
inlawrev-2246	62	9	1	1	NUM
inlawrev-2246	62	10	-	-	SYM
inlawrev-2246	62	11	3	3	NUM
inlawrev-2246	62	12	)	)	PUNCT
inlawrev-2246	62	13	-3	-3	PUNCT
inlawrev-2246	62	14	(	(	PUNCT
inlawrev-2246	62	15	burns	burn	NOUN
inlawrev-2246	62	16	1976	1976	NUM
inlawrev-2246	62	17	)	)	PUNCT
inlawrev-2246	62	18	,	,	PUNCT
inlawrev-2246	62	19	but	but	CCONJ
inlawrev-2246	62	20	which	which	PRON
inlawrev-2246	62	21	has	have	AUX
inlawrev-2246	62	22	been	be	AUX
inlawrev-2246	62	23	held	hold	VERB
inlawrev-2246	62	24	not	not	PART
inlawrev-2246	62	25	to	to	PART
inlawrev-2246	62	26	qualify	qualify	VERB
inlawrev-2246	62	27	under	under	ADP
inlawrev-2246	62	28	i.r.c	i.r.c	NOUN
inlawrev-2246	62	29	.	.	PUNCT
inlawrev-2246	63	1	§	§	PROPN
inlawrev-2246	63	2	2055(a	2055(a	NUM
inlawrev-2246	63	3	)	)	PUNCT
inlawrev-2246	63	4	.	.	PUNCT
inlawrev-2246	64	1	see	see	VERB
inlawrev-2246	64	2	child	child	NOUN
inlawrev-2246	64	3	v.	v.	ADP
inlawrev-2246	64	4	united	united	PROPN
inlawrev-2246	64	5	states	states	PROPN
inlawrev-2246	64	6	,	,	PUNCT
inlawrev-2246	65	1	[	[	X
inlawrev-2246	65	2	1976	1976	NUM
inlawrev-2246	65	3	]	]	PUNCT
inlawrev-2246	65	4	fed	fed	PROPN
inlawrev-2246	65	5	.	.	PUNCT
inlawrev-2246	66	1	taxes	taxis	NOUN
inlawrev-2246	66	2	est	est	X
inlawrev-2246	66	3	.	.	PUNCT
inlawrev-2246	66	4	&	&	CCONJ
inlawrev-2246	66	5	gift	gift	PROPN
inlawrev-2246	66	6	(	(	PUNCT
inlawrev-2246	66	7	p	p	NOUN
inlawrev-2246	66	8	-	-	PUNCT
inlawrev-2246	66	9	h	h	NOUN
inlawrev-2246	66	10	)	)	PUNCT
inlawrev-2246	66	11	(	(	PUNCT
inlawrev-2246	66	12	38	38	NUM
inlawrev-2246	66	13	am	am	NOUN
inlawrev-2246	66	14	.	.	PUNCT
inlawrev-2246	67	1	fed	fed	PROPN
inlawrev-2246	67	2	.	.	PUNCT
inlawrev-2246	68	1	tax	tax	PROPN
inlawrev-2246	68	2	rep	rep	PROPN
inlawrev-2246	68	3	.	.	PROPN
inlawrev-2246	68	4	2d	2d	PROPN
inlawrev-2246	68	5	)	)	PUNCT
inlawrev-2246	68	6	1[148a04	1[148a04	NUM
inlawrev-2246	68	7	(	(	PUNCT
inlawrev-2246	68	8	2d	2d	NUM
inlawrev-2246	68	9	cir	cir	NOUN
inlawrev-2246	68	10	.	.	PUNCT
inlawrev-2246	69	1	aug	aug	PROPN
inlawrev-2246	69	2	.	.	PROPN
inlawrev-2246	69	3	19	19	NUM
inlawrev-2246	69	4	,	,	PUNCT
inlawrev-2246	69	5	1976	1976	NUM
inlawrev-2246	69	6	)	)	PUNCT
inlawrev-2246	69	7	;	;	PUNCT
inlawrev-2246	69	8	rev	rev	PROPN
inlawrev-2246	69	9	.	.	PROPN
inlawrev-2246	70	1	rul	rul	PROPN
inlawrev-2246	70	2	.	.	PUNCT
inlawrev-2246	71	1	67	67	NUM
inlawrev-2246	71	2	-	-	SYM
inlawrev-2246	71	3	170	170	NUM
inlawrev-2246	71	4	,	,	PUNCT
inlawrev-2246	71	5	1967	1967	NUM
inlawrev-2246	71	6	-	-	SYM
inlawrev-2246	71	7	1	1	NUM
inlawrev-2246	71	8	cum	cum	NOUN
inlawrev-2246	71	9	.	.	PUNCT
inlawrev-2246	72	1	bull	bull	NOUN
inlawrev-2246	72	2	.	.	PUNCT
inlawrev-2246	73	1	272	272	NUM
inlawrev-2246	73	2	.	.	PUNCT
inlawrev-2246	74	1	1&76	1&76	NUM
inlawrev-2246	74	2	]	]	X
inlawrev-2246	74	3	survey	survey	NOUN
inlawrev-2246	74	4	—	—	PUNCT
inlawrev-2246	74	5	taxation	taxation	NOUN
inlawrev-2246	74	6	343	343	NUM
inlawrev-2246	74	7	states	state	NOUN
inlawrev-2246	74	8	,	,	PUNCT
inlawrev-2246	74	9	any	any	DET
inlawrev-2246	74	10	state	state	NOUN
inlawrev-2246	74	11	or	or	CCONJ
inlawrev-2246	74	12	territory	territory	NOUN
inlawrev-2246	74	13	thereof	thereof	ADV
inlawrev-2246	74	14	,	,	PUNCT
inlawrev-2246	74	15	any	any	DET
inlawrev-2246	74	16	political	political	ADJ
inlawrev-2246	74	17	subdivision	subdivision	NOUN
inlawrev-2246	74	18	of	of	ADP
inlawrev-2246	74	19	the	the	DET
inlawrev-2246	74	20	foregoing	foregoing	NOUN
inlawrev-2246	74	21	,	,	PUNCT
inlawrev-2246	74	22	and	and	CCONJ
inlawrev-2246	74	23	the	the	DET
inlawrev-2246	74	24	district	district	NOUN
inlawrev-2246	74	25	of	of	ADP
inlawrev-2246	74	26	columbia	columbia	PROPN
inlawrev-2246	74	27	,	,	PUNCT
inlawrev-2246	74	28	and	and	CCONJ
inlawrev-2246	74	29	section	section	NOUN
inlawrev-2246	74	30	2055(a	2055(a	NUM
inlawrev-2246	74	31	)	)	PUNCT
inlawrev-2246	74	32	(	(	PUNCT
inlawrev-2246	74	33	4	4	X
inlawrev-2246	74	34	)	)	PUNCT
inlawrev-2246	74	35	covers	cover	VERB
inlawrev-2246	74	36	transfers	transfer	NOUN
inlawrev-2246	74	37	to	to	ADP
inlawrev-2246	74	38	veterans	veteran	NOUN
inlawrev-2246	74	39	'	'	PART
inlawrev-2246	74	40	organizations	organization	NOUN
inlawrev-2246	74	41	incorporated	incorporate	VERB
inlawrev-2246	74	42	by	by	ADP
inlawrev-2246	74	43	act	act	NOUN
inlawrev-2246	74	44	of	of	ADP
inlawrev-2246	74	45	congress	congress	PROPN
inlawrev-2246	74	46	and	and	CCONJ
inlawrev-2246	74	47	their	their	PRON
inlawrev-2246	74	48	local	local	ADJ
inlawrev-2246	74	49	chapters	chapter	NOUN
inlawrev-2246	74	50	and	and	CCONJ
inlawrev-2246	74	51	posts	post	NOUN
inlawrev-2246	74	52	.	.	PUNCT
inlawrev-2246	75	1	the	the	DET
inlawrev-2246	75	2	repealed	repeal	VERB
inlawrev-2246	75	3	statute	statute	NOUN
inlawrev-2246	75	4	exempted	exempt	VERB
inlawrev-2246	75	5	only	only	ADV
inlawrev-2246	75	6	transfers	transfer	NOUN
inlawrev-2246	75	7	to	to	ADP
inlawrev-2246	75	8	municipal	municipal	ADJ
inlawrev-2246	75	9	corporations	corporation	NOUN
inlawrev-2246	75	10	of	of	ADP
inlawrev-2246	75	11	indiana	indiana	PROPN
inlawrev-2246	75	12	,	,	PUNCT
inlawrev-2246	75	13	'	'	PUNCT
inlawrev-2246	75	14	"	"	PUNCT
inlawrev-2246	75	15	and	and	CCONJ
inlawrev-2246	75	16	to	to	ADP
inlawrev-2246	75	17	"	"	PUNCT
inlawrev-2246	75	18	public	public	ADJ
inlawrev-2246	75	19	institutions	institution	NOUN
inlawrev-2246	75	20	.	.	PUNCT
inlawrev-2246	76	1	"	"	PUNCT
inlawrev-2246	76	2	"	"	PUNCT
inlawrev-2246	76	3	in	in	ADP
inlawrev-2246	76	4	addition	addition	NOUN
inlawrev-2246	76	5	,	,	PUNCT
inlawrev-2246	76	6	section	section	NOUN
inlawrev-2246	76	7	2055	2055	NUM
inlawrev-2246	76	8	(	(	PUNCT
inlawrev-2246	76	9	a	a	NOUN
inlawrev-2246	76	10	)	)	PUNCT
inlawrev-2246	76	11	(	(	PUNCT
inlawrev-2246	76	12	3	3	X
inlawrev-2246	76	13	)	)	PUNCT
inlawrev-2246	76	14	includes	include	VERB
inlawrev-2246	76	15	transfers	transfer	NOUN
inlawrev-2246	76	16	to	to	ADP
inlawrev-2246	76	17	trusts	trust	NOUN
inlawrev-2246	76	18	and	and	CCONJ
inlawrev-2246	76	19	certain	certain	ADJ
inlawrev-2246	76	20	fraternal	fraternal	ADJ
inlawrev-2246	76	21	organizations	organization	NOUN
inlawrev-2246	76	22	if	if	SCONJ
inlawrev-2246	76	23	they	they	PRON
inlawrev-2246	76	24	are	be	AUX
inlawrev-2246	76	25	required	require	VERB
inlawrev-2246	76	26	to	to	PART
inlawrev-2246	76	27	use	use	VERB
inlawrev-2246	76	28	such	such	ADJ
inlawrev-2246	76	29	contributions	contribution	NOUN
inlawrev-2246	76	30	solely	solely	ADV
inlawrev-2246	76	31	for	for	ADP
inlawrev-2246	76	32	charitable	charitable	ADJ
inlawrev-2246	76	33	and	and	CCONJ
inlawrev-2246	76	34	related	related	ADJ
inlawrev-2246	76	35	purposes	purpose	NOUN
inlawrev-2246	76	36	,	,	PUNCT
inlawrev-2246	76	37	whereas	whereas	SCONJ
inlawrev-2246	76	38	the	the	DET
inlawrev-2246	76	39	prior	prior	ADJ
inlawrev-2246	76	40	indiana	indiana	PROPN
inlawrev-2246	76	41	law	law	PROPN
inlawrev-2246	76	42	exempted	exempt	VERB
inlawrev-2246	76	43	such	such	ADJ
inlawrev-2246	76	44	transfers	transfer	NOUN
inlawrev-2246	76	45	only	only	ADV
inlawrev-2246	76	46	if	if	SCONJ
inlawrev-2246	76	47	the	the	DET
inlawrev-2246	76	48	transferee	transferee	NOUN
inlawrev-2246	76	49	was	be	AUX
inlawrev-2246	76	50	organized	organize	VERB
inlawrev-2246	76	51	for	for	ADP
inlawrev-2246	76	52	charitable	charitable	ADJ
inlawrev-2246	76	53	or	or	CCONJ
inlawrev-2246	76	54	related	relate	VERB
inlawrev-2246	76	55	purposes,'^	purposes,'^	NOUN
inlawrev-2246	76	56	or	or	CCONJ
inlawrev-2246	76	57	if	if	SCONJ
inlawrev-2246	76	58	the	the	DET
inlawrev-2246	76	59	transfer	transfer	NOUN
inlawrev-2246	76	60	was	be	AUX
inlawrev-2246	76	61	to	to	ADP
inlawrev-2246	76	62	a	a	DET
inlawrev-2246	76	63	trust	trust	NOUN
inlawrev-2246	76	64	for	for	ADP
inlawrev-2246	76	65	the	the	DET
inlawrev-2246	76	66	sole	sole	ADJ
inlawrev-2246	76	67	benefit	benefit	NOUN
inlawrev-2246	76	68	of	of	ADP
inlawrev-2246	76	69	such	such	DET
inlawrev-2246	76	70	an	an	DET
inlawrev-2246	76	71	organization	organization	NOUN
inlawrev-2246	76	72	.	.	PUNCT
inlawrev-2246	77	1	'^	'^	AUX
inlawrev-2246	77	2	the	the	DET
inlawrev-2246	77	3	new	new	ADJ
inlawrev-2246	77	4	act	act	NOUN
inlawrev-2246	77	5	also	also	ADV
inlawrev-2246	77	6	eliminates	eliminate	VERB
inlawrev-2246	77	7	the	the	DET
inlawrev-2246	77	8	prior	prior	ADJ
inlawrev-2246	77	9	law	law	NOUN
inlawrev-2246	77	10	's	's	PART
inlawrev-2246	77	11	restrictions	restriction	NOUN
inlawrev-2246	77	12	on	on	ADP
inlawrev-2246	77	13	how	how	SCONJ
inlawrev-2246	77	14	much	much	ADJ
inlawrev-2246	77	15	of	of	ADP
inlawrev-2246	77	16	the	the	DET
inlawrev-2246	77	17	property	property	NOUN
inlawrev-2246	77	18	or	or	CCONJ
inlawrev-2246	77	19	income	income	NOUN
inlawrev-2246	77	20	therefrom	therefrom	NOUN
inlawrev-2246	77	21	must	must	AUX
inlawrev-2246	77	22	be	be	AUX
inlawrev-2246	77	23	used	use	VERB
inlawrev-2246	77	24	for	for	ADP
inlawrev-2246	77	25	charitable	charitable	ADJ
inlawrev-2246	77	26	or	or	CCONJ
inlawrev-2246	77	27	related	related	ADJ
inlawrev-2246	77	28	purposes	purpose	NOUN
inlawrev-2246	77	29	in	in	ADP
inlawrev-2246	77	30	the	the	DET
inlawrev-2246	77	31	state	state	NOUN
inlawrev-2246	77	32	of	of	ADP
inlawrev-2246	77	33	indiana	indiana	PROPN
inlawrev-2246	77	34	as	as	SCONJ
inlawrev-2246	77	35	opposed	oppose	VERB
inlawrev-2246	77	36	to	to	ADP
inlawrev-2246	77	37	out	out	ADP
inlawrev-2246	77	38	-	-	PUNCT
inlawrev-2246	77	39	of	of	ADP
inlawrev-2246	77	40	-	-	PUNCT
inlawrev-2246	77	41	state	state	NOUN
inlawrev-2246	77	42	localities	locality	NOUN
inlawrev-2246	77	43	,	,	PUNCT
inlawrev-2246	77	44	"	"	PUNCT
inlawrev-2246	77	45	*	*	PUNCT
inlawrev-2246	77	46	as	as	ADV
inlawrev-2246	77	47	well	well	ADV
inlawrev-2246	77	48	as	as	ADP
inlawrev-2246	77	49	the	the	DET
inlawrev-2246	77	50	requirement	requirement	NOUN
inlawrev-2246	77	51	of	of	ADP
inlawrev-2246	77	52	reciprocity	reciprocity	NOUN
inlawrev-2246	77	53	for	for	ADP
inlawrev-2246	77	54	transfers	transfer	NOUN
inlawrev-2246	77	55	to	to	ADP
inlawrev-2246	77	56	organizations	organization	NOUN
inlawrev-2246	77	57	in	in	ADP
inlawrev-2246	77	58	other	other	ADJ
inlawrev-2246	77	59	states	state	NOUN
inlawrev-2246	77	60	.	.	PUNCT
inlawrev-2246	78	1	'^	'^	NOUN
inlawrev-2246	78	2	on	on	ADP
inlawrev-2246	78	3	the	the	DET
inlawrev-2246	78	4	other	other	ADJ
inlawrev-2246	78	5	hand	hand	NOUN
inlawrev-2246	78	6	,	,	PUNCT
inlawrev-2246	78	7	except	except	SCONJ
inlawrev-2246	78	8	for	for	ADP
inlawrev-2246	78	9	governments	government	NOUN
inlawrev-2246	78	10	or	or	CCONJ
inlawrev-2246	78	11	qualified	qualified	ADJ
inlawrev-2246	78	12	veterans	veteran	NOUN
inlawrev-2246	78	13	'	'	PART
inlawrev-2246	78	14	organizations	organization	NOUN
inlawrev-2246	78	15	,	,	PUNCT
inlawrev-2246	78	16	section	section	NOUN
inlawrev-2246	78	17	2055(a	2055(a	NOUN
inlawrev-2246	78	18	)	)	PUNCT
inlawrev-2246	78	19	disqualifies	disqualify	VERB
inlawrev-2246	78	20	transferees	transferee	NOUN
inlawrev-2246	78	21	who	who	PRON
inlawrev-2246	78	22	engage	engage	VERB
inlawrev-2246	78	23	in	in	ADP
inlawrev-2246	78	24	a	a	DET
inlawrev-2246	78	25	substantial	substantial	ADJ
inlawrev-2246	78	26	way	way	NOUN
inlawrev-2246	78	27	in	in	ADP
inlawrev-2246	78	28	propaganda	propaganda	NOUN
inlawrev-2246	78	29	or	or	CCONJ
inlawrev-2246	78	30	lobbying	lobbying	NOUN
inlawrev-2246	78	31	activities	activity	NOUN
inlawrev-2246	78	32	,	,	PUNCT
inlawrev-2246	78	33	or	or	CCONJ
inlawrev-2246	78	34	who	who	PRON
inlawrev-2246	78	35	participate	participate	VERB
inlawrev-2246	78	36	or	or	CCONJ
inlawrev-2246	78	37	intervene	intervene	VERB
inlawrev-2246	78	38	in	in	ADP
inlawrev-2246	78	39	any	any	DET
inlawrev-2246	78	40	political	political	ADJ
inlawrev-2246	78	41	campaign	campaign	NOUN
inlawrev-2246	78	42	on	on	ADP
inlawrev-2246	78	43	behalf	behalf	NOUN
inlawrev-2246	78	44	of	of	ADP
inlawrev-2246	78	45	a	a	DET
inlawrev-2246	78	46	candidate	candidate	NOUN
inlawrev-2246	78	47	for	for	ADP
inlawrev-2246	78	48	public	public	ADJ
inlawrev-2246	78	49	office	office	NOUN
inlawrev-2246	78	50	.	.	PUNCT
inlawrev-2246	79	1	these	these	DET
inlawrev-2246	79	2	disqualifications	disqualification	NOUN
inlawrev-2246	79	3	were	be	AUX
inlawrev-2246	79	4	not	not	PART
inlawrev-2246	79	5	previously	previously	ADV
inlawrev-2246	79	6	imposed	impose	VERB
inlawrev-2246	79	7	under	under	ADP
inlawrev-2246	79	8	the	the	DET
inlawrev-2246	79	9	inheritance	inheritance	NOUN
inlawrev-2246	79	10	tax	tax	NOUN
inlawrev-2246	79	11	.	.	PUNCT
inlawrev-2246	80	1	since	since	SCONJ
inlawrev-2246	80	2	the	the	DET
inlawrev-2246	80	3	amendment	amendment	NOUN
inlawrev-2246	80	4	adopted	adopt	VERB
inlawrev-2246	80	5	only	only	ADJ
inlawrev-2246	80	6	subsection	subsection	NOUN
inlawrev-2246	80	7	(	(	PUNCT
inlawrev-2246	80	8	a	a	NOUN
inlawrev-2246	80	9	)	)	PUNCT
inlawrev-2246	80	10	of	of	ADP
inlawrev-2246	80	11	section	section	NOUN
inlawrev-2246	80	12	2055	2055	NUM
inlawrev-2246	80	13	,	,	PUNCT
inlawrev-2246	80	14	it	it	PRON
inlawrev-2246	80	15	does	do	AUX
inlawrev-2246	80	16	not	not	PART
inlawrev-2246	80	17	include	include	VERB
inlawrev-2246	80	18	the	the	DET
inlawrev-2246	80	19	disallowance	disallowance	NOUN
inlawrev-2246	80	20	in	in	ADP
inlawrev-2246	80	21	section	section	NOUN
inlawrev-2246	80	22	2055(e	2055(e	NUM
inlawrev-2246	80	23	)	)	PUNCT
inlawrev-2246	81	1	(	(	PUNCT
inlawrev-2246	81	2	1	1	X
inlawrev-2246	81	3	)	)	PUNCT
inlawrev-2246	81	4	of	of	ADP
inlawrev-2246	81	5	transfers	transfer	NOUN
inlawrev-2246	81	6	to	to	ADP
inlawrev-2246	81	7	certain	certain	ADJ
inlawrev-2246	81	8	private	private	ADJ
inlawrev-2246	81	9	foundations	foundation	NOUN
inlawrev-2246	81	10	and	and	CCONJ
inlawrev-2246	81	11	nonexempt	nonexempt	NOUN
inlawrev-2246	81	12	trusts'^	trusts'^	NOUN
inlawrev-2246	81	13	'	'	PUNCT
inlawrev-2246	81	14	°	°	NOUN
inlawrev-2246	81	15	act	act	NOUN
inlawrev-2246	81	16	of	of	ADP
inlawrev-2246	81	17	feb	feb	PROPN
inlawrev-2246	81	18	.	.	PROPN
inlawrev-2246	81	19	18	18	NUM
inlawrev-2246	81	20	,	,	PUNCT
inlawrev-2246	81	21	1976	1976	NUM
inlawrev-2246	81	22	,	,	PUNCT
inlawrev-2246	81	23	pub	pub	NOUN
inlawrev-2246	81	24	.	.	PUNCT
inlawrev-2246	82	1	l.	l.	PROPN
inlawrev-2246	82	2	no	no	INTJ
inlawrev-2246	82	3	.	.	PROPN
inlawrev-2246	82	4	18	18	NUM
inlawrev-2246	82	5	,	,	PUNCT
inlawrev-2246	82	6	§	§	PROPN
inlawrev-2246	82	7	1	1	NUM
inlawrev-2246	82	8	,	,	PUNCT
inlawrev-2246	82	9	1976	1976	NUM
inlawrev-2246	82	10	ind	ind	NOUN
inlawrev-2246	82	11	.	.	PUNCT
inlawrev-2246	83	1	acts	act	VERB
inlawrev-2246	83	2	74	74	NUM
inlawrev-2246	83	3	,	,	PUNCT
inlawrev-2246	83	4	enacting	enact	VERB
inlawrev-2246	83	5	and	and	CCONJ
inlawrev-2246	83	6	codifying	codify	VERB
inlawrev-2246	83	7	ind	ind	PROPN
inlawrev-2246	83	8	.	.	PUNCT
inlawrev-2246	84	1	code	code	PROPN
inlawrev-2246	84	2	§	§	PROPN
inlawrev-2246	84	3	6	6	NUM
inlawrev-2246	84	4	-	-	SYM
inlawrev-2246	84	5	4.1	4.1	NUM
inlawrev-2246	84	6	-	-	PUNCT
inlawrev-2246	84	7	3	3	NUM
inlawrev-2246	84	8	-	-	PUNCT
inlawrev-2246	84	9	1(1	1(1	NUM
inlawrev-2246	84	10	)	)	PUNCT
inlawrev-2246	84	11	.	.	PUNCT
inlawrev-2246	85	1	"	"	PUNCT
inlawrev-2246	85	2	act	act	NOUN
inlawrev-2246	85	3	of	of	ADP
inlawrev-2246	85	4	feb	feb	PROPN
inlawrev-2246	85	5	.	.	PROPN
inlawrev-2246	85	6	18	18	NUM
inlawrev-2246	85	7	,	,	PUNCT
inlawrev-2246	85	8	1976	1976	NUM
inlawrev-2246	85	9	,	,	PUNCT
inlawrev-2246	85	10	pub	pub	NOUN
inlawrev-2246	85	11	.	.	PUNCT
inlawrev-2246	86	1	l.	l.	PROPN
inlawrev-2246	86	2	no	no	INTJ
inlawrev-2246	86	3	.	.	PROPN
inlawrev-2246	86	4	18	18	NUM
inlawrev-2246	86	5	,	,	PUNCT
inlawrev-2246	86	6	§	§	PROPN
inlawrev-2246	86	7	1	1	NUM
inlawrev-2246	86	8	,	,	PUNCT
inlawrev-2246	86	9	1976	1976	NUM
inlawrev-2246	86	10	ind	ind	NOUN
inlawrev-2246	86	11	.	.	PUNCT
inlawrev-2246	87	1	acts	act	VERB
inlawrev-2246	87	2	74	74	NUM
inlawrev-2246	87	3	,	,	PUNCT
inlawrev-2246	87	4	enacting	enact	VERB
inlawrev-2246	87	5	and	and	CCONJ
inlawrev-2246	87	6	codifying	codify	VERB
inlawrev-2246	87	7	ind	ind	PROPN
inlawrev-2246	87	8	.	.	PUNCT
inlawrev-2246	88	1	code	code	PROPN
inlawrev-2246	88	2	§	§	PROPN
inlawrev-2246	88	3	6	6	NUM
inlawrev-2246	88	4	-	-	SYM
inlawrev-2246	88	5	4.1	4.1	NUM
inlawrev-2246	88	6	-	-	PUNCT
inlawrev-2246	88	7	3	3	NUM
inlawrev-2246	88	8	-	-	NUM
inlawrev-2246	88	9	1(2	1(2	NUM
inlawrev-2246	88	10	)	)	PUNCT
inlawrev-2246	88	11	.	.	PUNCT
inlawrev-2246	88	12	'	'	PUNCT
inlawrev-2246	89	1	=	=	SYM
inlawrev-2246	89	2	feb	feb	PROPN
inlawrev-2246	89	3	.	.	PROPN
inlawrev-2246	89	4	18	18	NUM
inlawrev-2246	89	5	,	,	PUNCT
inlawrev-2246	89	6	1976	1976	NUM
inlawrev-2246	89	7	,	,	PUNCT
inlawrev-2246	89	8	pub	pub	NOUN
inlawrev-2246	89	9	.	.	PUNCT
inlawrev-2246	90	1	l.	l.	PROPN
inlawrev-2246	90	2	no	no	INTJ
inlawrev-2246	90	3	.	.	PROPN
inlawrev-2246	90	4	18	18	NUM
inlawrev-2246	90	5	,	,	PUNCT
inlawrev-2246	90	6	§	§	PROPN
inlawrev-2246	90	7	1	1	NUM
inlawrev-2246	90	8	,	,	PUNCT
inlawrev-2246	90	9	1976	1976	NUM
inlawrev-2246	90	10	ind	ind	NOUN
inlawrev-2246	90	11	.	.	PUNCT
inlawrev-2246	91	1	acts	act	VERB
inlawrev-2246	91	2	74	74	NUM
inlawrev-2246	91	3	,	,	PUNCT
inlawrev-2246	91	4	enacting	enact	VERB
inlawrev-2246	91	5	and	and	CCONJ
inlawrev-2246	91	6	codifying	codify	VERB
inlawrev-2246	91	7	ind	ind	PROPN
inlawrev-2246	91	8	.	.	PUNCT
inlawrev-2246	92	1	code	code	PROPN
inlawrev-2246	92	2	§	§	PROPN
inlawrev-2246	92	3	6	6	NUM
inlawrev-2246	92	4	-	-	SYM
inlawrev-2246	92	5	4.1	4.1	NUM
inlawrev-2246	92	6	-	-	PUNCT
inlawrev-2246	92	7	3	3	NUM
inlawrev-2246	92	8	-	-	PUNCT
inlawrev-2246	92	9	1(4	1(4	NUM
inlawrev-2246	92	10	)	)	PUNCT
inlawrev-2246	92	11	.	.	PUNCT
inlawrev-2246	93	1	'	'	PUNCT
inlawrev-2246	93	2	^act	^act	NOUN
inlawrev-2246	93	3	of	of	ADP
inlawrev-2246	93	4	feb	feb	PROPN
inlawrev-2246	93	5	.	.	PROPN
inlawrev-2246	93	6	18	18	NUM
inlawrev-2246	93	7	,	,	PUNCT
inlawrev-2246	93	8	1976	1976	NUM
inlawrev-2246	93	9	,	,	PUNCT
inlawrev-2246	93	10	pub	pub	NOUN
inlawrev-2246	93	11	.	.	PUNCT
inlawrev-2246	94	1	l.	l.	PROPN
inlawrev-2246	94	2	no	no	INTJ
inlawrev-2246	94	3	.	.	PROPN
inlawrev-2246	94	4	18	18	NUM
inlawrev-2246	94	5	,	,	PUNCT
inlawrev-2246	94	6	§	§	PROPN
inlawrev-2246	94	7	1	1	NUM
inlawrev-2246	94	8	,	,	PUNCT
inlawrev-2246	94	9	1976	1976	NUM
inlawrev-2246	94	10	ind	ind	NOUN
inlawrev-2246	94	11	.	.	PUNCT
inlawrev-2246	95	1	acts	act	VERB
inlawrev-2246	95	2	74	74	NUM
inlawrev-2246	95	3	,	,	PUNCT
inlawrev-2246	95	4	enacting	enact	VERB
inlawrev-2246	95	5	and	and	CCONJ
inlawrev-2246	95	6	codifying	codify	VERB
inlawrev-2246	95	7	ind	ind	PROPN
inlawrev-2246	95	8	.	.	PUNCT
inlawrev-2246	96	1	code	code	PROPN
inlawrev-2246	96	2	§	§	PROPN
inlawrev-2246	96	3	6	6	NUM
inlawrev-2246	96	4	-	-	SYM
inlawrev-2246	96	5	4.1	4.1	NUM
inlawrev-2246	96	6	-	-	PUNCT
inlawrev-2246	96	7	3	3	NUM
inlawrev-2246	96	8	-	-	NUM
inlawrev-2246	96	9	1(3	1(3	NUM
inlawrev-2246	96	10	)	)	PUNCT
inlawrev-2246	96	11	.	.	PUNCT
inlawrev-2246	97	1	'	'	PUNCT
inlawrev-2246	97	2	^act	^act	NOUN
inlawrev-2246	97	3	of	of	ADP
inlawrev-2246	97	4	feb	feb	PROPN
inlawrev-2246	97	5	.	.	PROPN
inlawrev-2246	97	6	18	18	NUM
inlawrev-2246	97	7	,	,	PUNCT
inlawrev-2246	97	8	1976	1976	NUM
inlawrev-2246	97	9	,	,	PUNCT
inlawrev-2246	97	10	pub	pub	NOUN
inlawrev-2246	97	11	.	.	PUNCT
inlawrev-2246	98	1	l.	l.	PROPN
inlawrev-2246	98	2	no	no	INTJ
inlawrev-2246	98	3	.	.	PROPN
inlawrev-2246	98	4	18	18	NUM
inlawrev-2246	98	5	,	,	PUNCT
inlawrev-2246	98	6	§	§	PROPN
inlawrev-2246	98	7	1	1	NUM
inlawrev-2246	98	8	,	,	PUNCT
inlawrev-2246	98	9	1976	1976	NUM
inlawrev-2246	98	10	ind	ind	NOUN
inlawrev-2246	98	11	.	.	PUNCT
inlawrev-2246	99	1	acts	act	VERB
inlawrev-2246	99	2	74	74	NUM
inlawrev-2246	99	3	-	-	SYM
inlawrev-2246	99	4	75	75	NUM
inlawrev-2246	99	5	,	,	PUNCT
inlawrev-2246	99	6	enacting	enact	VERB
inlawrev-2246	99	7	and	and	CCONJ
inlawrev-2246	99	8	codifying	codify	VERB
inlawrev-2246	99	9	ind	ind	PROPN
inlawrev-2246	99	10	.	.	PUNCT
inlawrev-2246	100	1	code	code	PROPN
inlawrev-2246	100	2	§	§	PROPN
inlawrev-2246	100	3	6	6	NUM
inlawrev-2246	100	4	-	-	SYM
inlawrev-2246	100	5	4.1	4.1	NUM
inlawrev-2246	100	6	-	-	PUNCT
inlawrev-2246	100	7	3	3	NUM
inlawrev-2246	100	8	-	-	SYM
inlawrev-2246	100	9	2	2	NUM
inlawrev-2246	100	10	.	.	PUNCT
inlawrev-2246	100	11	'	'	NUM
inlawrev-2246	100	12	^act	^act	NOUN
inlawrev-2246	100	13	of	of	ADP
inlawrev-2246	100	14	feb	feb	PROPN
inlawrev-2246	100	15	.	.	PROPN
inlawrev-2246	100	16	18	18	NUM
inlawrev-2246	100	17	,	,	PUNCT
inlawrev-2246	100	18	1976	1976	NUM
inlawrev-2246	100	19	,	,	PUNCT
inlawrev-2246	100	20	pub	pub	NOUN
inlawrev-2246	100	21	.	.	PUNCT
inlawrev-2246	101	1	l.	l.	PROPN
inlawrev-2246	101	2	no	no	INTJ
inlawrev-2246	101	3	.	.	PROPN
inlawrev-2246	101	4	18	18	NUM
inlawrev-2246	101	5	,	,	PUNCT
inlawrev-2246	101	6	§	§	PROPN
inlawrev-2246	101	7	1	1	NUM
inlawrev-2246	101	8	,	,	PUNCT
inlawrev-2246	101	9	1976	1976	NUM
inlawrev-2246	101	10	ind	ind	NOUN
inlawrev-2246	101	11	.	.	PUNCT
inlawrev-2246	102	1	acts	act	VERB
inlawrev-2246	102	2	76	76	NUM
inlawrev-2246	102	3	,	,	PUNCT
inlawrev-2246	102	4	enacting	enact	VERB
inlawrev-2246	102	5	and	and	CCONJ
inlawrev-2246	102	6	codifying	codify	VERB
inlawrev-2246	102	7	ind	ind	PROPN
inlawrev-2246	102	8	.	.	PUNCT
inlawrev-2246	103	1	code	code	PROPN
inlawrev-2246	103	2	§	§	PROPN
inlawrev-2246	103	3	6	6	NUM
inlawrev-2246	103	4	-	-	SYM
inlawrev-2246	103	5	4.1	4.1	NUM
inlawrev-2246	103	6	-	-	PUNCT
inlawrev-2246	103	7	3	3	NUM
inlawrev-2246	103	8	-	-	SYM
inlawrev-2246	103	9	4	4	NUM
inlawrev-2246	103	10	.	.	PUNCT
inlawrev-2246	103	11	'	'	PUNCT
inlawrev-2246	103	12	^section	^section	SYM
inlawrev-2246	103	13	2055(e)(1	2055(e)(1	NOUN
inlawrev-2246	103	14	)	)	PUNCT
inlawrev-2246	103	15	disallows	disallow	VERB
inlawrev-2246	103	16	a	a	DET
inlawrev-2246	103	17	deduction	deduction	NOUN
inlawrev-2246	103	18	for	for	ADP
inlawrev-2246	103	19	transfers	transfer	NOUN
inlawrev-2246	103	20	to	to	PART
inlawrev-2246	103	21	:	:	PUNCT
inlawrev-2246	103	22	(	(	PUNCT
inlawrev-2246	103	23	1	1	X
inlawrev-2246	103	24	)	)	PUNCT
inlawrev-2246	103	25	private	private	ADJ
inlawrev-2246	103	26	foundations	foundation	NOUN
inlawrev-2246	103	27	which	which	PRON
inlawrev-2246	103	28	incur	incur	VERB
inlawrev-2246	103	29	liability	liability	NOUN
inlawrev-2246	103	30	for	for	ADP
inlawrev-2246	103	31	the	the	DET
inlawrev-2246	103	32	tax	tax	NOUN
inlawrev-2246	103	33	on	on	ADP
inlawrev-2246	103	34	termination	termination	NOUN
inlawrev-2246	103	35	of	of	ADP
inlawrev-2246	103	36	private	private	ADJ
inlawrev-2246	103	37	foundation	foundation	NOUN
inlawrev-2246	103	38	status	status	NOUN
inlawrev-2246	104	1	[	[	X
inlawrev-2246	104	2	see	see	VERB
inlawrev-2246	104	3	i.r.c	i.r.c	NOUN
inlawrev-2246	104	4	.	.	PUNCT
inlawrev-2246	105	1	§	§	PROPN
inlawrev-2246	105	2	§	§	PROPN
inlawrev-2246	105	3	507(a	507(a	PROPN
inlawrev-2246	105	4	)	)	PUNCT
inlawrev-2246	105	5	and	and	CCONJ
inlawrev-2246	105	6	(	(	PUNCT
inlawrev-2246	105	7	c	c	NOUN
inlawrev-2246	105	8	)	)	PUNCT
inlawrev-2246	105	9	,	,	PUNCT
inlawrev-2246	105	10	508(d)(1	508(d)(1	NUM
inlawrev-2246	105	11	)	)	PUNCT
inlawrev-2246	105	12	]	]	PUNCT
inlawrev-2246	105	13	;	;	PUNCT
inlawrev-2246	105	14	(	(	PUNCT
inlawrev-2246	105	15	2	2	X
inlawrev-2246	105	16	)	)	PUNCT
inlawrev-2246	105	17	private	private	ADJ
inlawrev-2246	105	18	foundations	foundation	NOUN
inlawrev-2246	105	19	and	and	CCONJ
inlawrev-2246	105	20	nonexempt	nonexempt	NOUN
inlawrev-2246	105	21	trusts	trust	NOUN
inlawrev-2246	105	22	unless	unless	SCONJ
inlawrev-2246	105	23	the	the	DET
inlawrev-2246	105	24	governing	govern	VERB
inlawrev-2246	105	25	instrument	instrument	NOUN
inlawrev-2246	105	26	requires	require	VERB
inlawrev-2246	105	27	an	an	DET
inlawrev-2246	105	28	appropriate	appropriate	ADJ
inlawrev-2246	105	29	minimum	minimum	ADJ
inlawrev-2246	105	30	distribution	distribution	NOUN
inlawrev-2246	105	31	of	of	ADP
inlawrev-2246	105	32	income	income	NOUN
inlawrev-2246	105	33	each	each	DET
inlawrev-2246	105	34	year	year	NOUN
inlawrev-2246	105	35	and	and	CCONJ
inlawrev-2246	105	36	prohibits	prohibit	VERB
inlawrev-2246	105	37	self	self	NOUN
inlawrev-2246	105	38	-	-	PUNCT
inlawrev-2246	105	39	dealing	dealing	NOUN
inlawrev-2246	105	40	,	,	PUNCT
inlawrev-2246	105	41	retaining	retain	VERB
inlawrev-2246	105	42	excess	excess	ADJ
inlawrev-2246	105	43	business	business	NOUN
inlawrev-2246	105	44	holdings	holding	NOUN
inlawrev-2246	105	45	,	,	PUNCT
inlawrev-2246	105	46	making	make	VERB
inlawrev-2246	105	47	investments	investment	NOUN
inlawrev-2246	105	48	which	which	PRON
inlawrev-2246	105	49	jeopardize	jeopardize	VERB
inlawrev-2246	105	50	charitable	charitable	ADJ
inlawrev-2246	105	51	purposes	purpose	NOUN
inlawrev-2246	105	52	,	,	PUNCT
inlawrev-2246	105	53	and	and	CCONJ
inlawrev-2246	105	54	making	make	VERB
inlawrev-2246	105	55	certain	certain	ADJ
inlawrev-2246	105	56	taxable	taxable	ADJ
inlawrev-2246	105	57	expenditures	expenditure	NOUN
inlawrev-2246	105	58	[	[	X
inlawrev-2246	105	59	see	see	VERB
inlawrev-2246	105	60	i.r.c	i.r.c	NOUN
inlawrev-2246	105	61	.	.	PUNCT
inlawrev-2246	106	1	§	§	PROPN
inlawrev-2246	106	2	§	§	PROPN
inlawrev-2246	106	3	508(d	508(d	PROPN
inlawrev-2246	106	4	)	)	PUNCT
inlawrev-2246	106	5	(	(	PUNCT
inlawrev-2246	106	6	2	2	NUM
inlawrev-2246	106	7	)	)	PUNCT
inlawrev-2246	106	8	,	,	PUNCT
inlawrev-2246	106	9	508(e	508(e	NOUN
inlawrev-2246	106	10	)	)	PUNCT
inlawrev-2246	106	11	,	,	PUNCT
inlawrev-2246	106	12	4941	4941	NUM
inlawrev-2246	106	13	-	-	SYM
inlawrev-2246	106	14	47	47	NUM
inlawrev-2246	106	15	]	]	PUNCT
inlawrev-2246	106	16	;	;	PUNCT
inlawrev-2246	106	17	and	and	CCONJ
inlawrev-2246	106	18	344	344	NUM
inlawrev-2246	106	19	indiana	indiana	PROPN
inlawrev-2246	106	20	law	law	PROPN
inlawrev-2246	106	21	review	review	NOUN
inlawrev-2246	107	1	[	[	X
inlawrev-2246	107	2	vol	vol	NOUN
inlawrev-2246	107	3	.	.	PUNCT
inlawrev-2246	107	4	10:340	10:340	NUM
inlawrev-2246	107	5	or	or	CCONJ
inlawrev-2246	107	6	the	the	DET
inlawrev-2246	107	7	limitations	limitation	NOUN
inlawrev-2246	107	8	found	find	VERB
inlawrev-2246	107	9	in	in	ADP
inlawrev-2246	107	10	section	section	NOUN
inlawrev-2246	107	11	2055	2055	NUM
inlawrev-2246	107	12	(	(	PUNCT
inlawrev-2246	107	13	e	e	NOUN
inlawrev-2246	107	14	)	)	PUNCT
inlawrev-2246	107	15	(	(	PUNCT
inlawrev-2246	107	16	2	2	X
inlawrev-2246	107	17	)	)	PUNCT
inlawrev-2246	107	18	requiring	require	VERB
inlawrev-2246	107	19	an	an	DET
inlawrev-2246	107	20	annuitytrust	annuitytrust	ADJ
inlawrev-2246	107	21	,	,	PUNCT
inlawrev-2246	107	22	unitrust	unitrust	ADJ
inlawrev-2246	107	23	,	,	PUNCT
inlawrev-2246	107	24	or	or	CCONJ
inlawrev-2246	107	25	pooled	pool	VERB
inlawrev-2246	107	26	income	income	NOUN
inlawrev-2246	107	27	fund	fund	NOUN
inlawrev-2246	107	28	arrangement	arrangement	NOUN
inlawrev-2246	107	29	where	where	SCONJ
inlawrev-2246	107	30	interests	interest	NOUN
inlawrev-2246	107	31	in	in	ADP
inlawrev-2246	107	32	property	property	NOUN
inlawrev-2246	107	33	are	be	AUX
inlawrev-2246	107	34	split	split	VERB
inlawrev-2246	107	35	between	between	ADP
inlawrev-2246	107	36	charitable	charitable	ADJ
inlawrev-2246	107	37	and	and	CCONJ
inlawrev-2246	107	38	noncharitable	noncharitable	ADJ
inlawrev-2246	107	39	beneficiaries	beneficiary	NOUN
inlawrev-2246	107	40	.	.	PUNCT
inlawrev-2246	108	1	'^	'^	NOUN
inlawrev-2246	108	2	it	it	PRON
inlawrev-2246	108	3	is	be	AUX
inlawrev-2246	108	4	possible	possible	ADJ
inlawrev-2246	108	5	,	,	PUNCT
inlawrev-2246	108	6	therefore	therefore	ADV
inlawrev-2246	108	7	,	,	PUNCT
inlawrev-2246	108	8	that	that	SCONJ
inlawrev-2246	108	9	some	some	DET
inlawrev-2246	108	10	transfers	transfer	NOUN
inlawrev-2246	108	11	will	will	AUX
inlawrev-2246	108	12	qualify	qualify	VERB
inlawrev-2246	108	13	for	for	ADP
inlawrev-2246	108	14	the	the	DET
inlawrev-2246	108	15	inheritance	inheritance	NOUN
inlawrev-2246	108	16	tax	tax	NOUN
inlawrev-2246	108	17	exemption	exemption	NOUN
inlawrev-2246	108	18	even	even	ADV
inlawrev-2246	108	19	though	though	SCONJ
inlawrev-2246	108	20	they	they	PRON
inlawrev-2246	108	21	are	be	AUX
inlawrev-2246	108	22	not	not	PART
inlawrev-2246	108	23	deductible	deductible	ADJ
inlawrev-2246	108	24	under	under	ADP
inlawrev-2246	108	25	the	the	DET
inlawrev-2246	108	26	federal	federal	ADJ
inlawrev-2246	108	27	estate	estate	NOUN
inlawrev-2246	108	28	tax	tax	NOUN
inlawrev-2246	108	29	.	.	PUNCT
inlawrev-2246	109	1	'	'	PUNCT
inlawrev-2246	109	2	®	®	NOUN
inlawrev-2246	109	3	apparently	apparently	ADV
inlawrev-2246	109	4	the	the	DET
inlawrev-2246	109	5	legislature	legislature	NOUN
inlawrev-2246	109	6	did	do	AUX
inlawrev-2246	109	7	not	not	PART
inlawrev-2246	109	8	wish	wish	VERB
inlawrev-2246	109	9	to	to	PART
inlawrev-2246	109	10	utilize	utilize	VERB
inlawrev-2246	109	11	the	the	DET
inlawrev-2246	109	12	inheritance	inheritance	NOUN
inlawrev-2246	109	13	tax	tax	NOUN
inlawrev-2246	109	14	to	to	PART
inlawrev-2246	109	15	discourage	discourage	VERB
inlawrev-2246	109	16	the	the	DET
inlawrev-2246	109	17	abuses	abuse	NOUN
inlawrev-2246	109	18	which	which	PRON
inlawrev-2246	109	19	led	lead	VERB
inlawrev-2246	109	20	congress	congress	PROPN
inlawrev-2246	109	21	to	to	PART
inlawrev-2246	109	22	enact	enact	VERB
inlawrev-2246	109	23	the	the	DET
inlawrev-2246	109	24	limitations	limitation	NOUN
inlawrev-2246	109	25	in	in	ADP
inlawrev-2246	109	26	section	section	NOUN
inlawrev-2246	109	27	2055(e	2055(e	NUM
inlawrev-2246	109	28	)	)	PUNCT
inlawrev-2246	109	29	for	for	ADP
inlawrev-2246	109	30	the	the	DET
inlawrev-2246	109	31	federal	federal	ADJ
inlawrev-2246	109	32	estate	estate	NOUN
inlawrev-2246	109	33	tax	tax	NOUN
inlawrev-2246	109	34	.	.	PUNCT
inlawrev-2246	110	1	a	a	DET
inlawrev-2246	110	2	peculiarity	peculiarity	NOUN
inlawrev-2246	110	3	of	of	ADP
inlawrev-2246	110	4	the	the	DET
inlawrev-2246	110	5	amendment	amendment	NOUN
inlawrev-2246	110	6	is	be	AUX
inlawrev-2246	110	7	its	its	PRON
inlawrev-2246	110	8	failure	failure	NOUN
inlawrev-2246	110	9	to	to	PART
inlawrev-2246	110	10	specify	specify	VERB
inlawrev-2246	110	11	whether	whether	SCONJ
inlawrev-2246	110	12	it	it	PRON
inlawrev-2246	110	13	refers	refer	VERB
inlawrev-2246	110	14	to	to	ADP
inlawrev-2246	110	15	section	section	NOUN
inlawrev-2246	110	16	2055(a	2055(a	NUM
inlawrev-2246	110	17	)	)	PUNCT
inlawrev-2246	110	18	as	as	ADP
inlawrev-2246	110	19	in	in	ADP
inlawrev-2246	110	20	effect	effect	NOUN
inlawrev-2246	110	21	at	at	ADP
inlawrev-2246	110	22	a	a	DET
inlawrev-2246	110	23	particular	particular	ADJ
inlawrev-2246	110	24	date	date	NOUN
inlawrev-2246	110	25	.	.	PUNCT
inlawrev-2246	111	1	by	by	ADP
inlawrev-2246	111	2	contrast	contrast	NOUN
inlawrev-2246	111	3	,	,	PUNCT
inlawrev-2246	111	4	another	another	DET
inlawrev-2246	111	5	section	section	NOUN
inlawrev-2246	111	6	of	of	ADP
inlawrev-2246	111	7	the	the	DET
inlawrev-2246	111	8	death	death	NOUN
inlawrev-2246	111	9	tax	tax	NOUN
inlawrev-2246	111	10	statute	statute	NOUN
inlawrev-2246	111	11	defines	define	VERB
inlawrev-2246	111	12	the	the	DET
inlawrev-2246	111	13	term	term	NOUN
inlawrev-2246	111	14	"	"	PUNCT
inlawrev-2246	111	15	federal	federal	ADJ
inlawrev-2246	111	16	death	death	NOUN
inlawrev-2246	111	17	tax	tax	NOUN
inlawrev-2246	111	18	credit	credit	NOUN
inlawrev-2246	111	19	"	"	PUNCT
inlawrev-2246	111	20	by	by	ADP
inlawrev-2246	111	21	reference	reference	NOUN
inlawrev-2246	111	22	to	to	ADP
inlawrev-2246	111	23	sections	section	NOUN
inlawrev-2246	111	24	2011	2011	NUM
inlawrev-2246	111	25	and	and	CCONJ
inlawrev-2246	111	26	2102	2102	NUM
inlawrev-2246	111	27	of	of	ADP
inlawrev-2246	111	28	the	the	DET
inlawrev-2246	111	29	internal	internal	ADJ
inlawrev-2246	111	30	revenue	revenue	NOUN
inlawrev-2246	111	31	code	code	NOUN
inlawrev-2246	111	32	of	of	ADP
inlawrev-2246	111	33	1954	1954	NUM
inlawrev-2246	111	34	"	"	PUNCT
inlawrev-2246	111	35	as	as	SCONJ
inlawrev-2246	111	36	amended	amend	VERB
inlawrev-2246	111	37	and	and	CCONJ
inlawrev-2246	111	38	in	in	ADP
inlawrev-2246	111	39	effect	effect	NOUN
inlawrev-2246	111	40	on	on	ADP
inlawrev-2246	111	41	january	january	PROPN
inlawrev-2246	111	42	1	1	NUM
inlawrev-2246	111	43	,	,	PUNCT
inlawrev-2246	111	44	1976	1976	NUM
inlawrev-2246	111	45	.	.	PUNCT
inlawrev-2246	112	1	"	"	PUNCT
inlawrev-2246	112	2	''	''	PUNCT
inlawrev-2246	112	3	such	such	DET
inlawrev-2246	112	4	a	a	DET
inlawrev-2246	112	5	limitation	limitation	NOUN
inlawrev-2246	112	6	on	on	ADP
inlawrev-2246	112	7	the	the	DET
inlawrev-2246	112	8	incorporation	incorporation	NOUN
inlawrev-2246	112	9	by	by	ADP
inlawrev-2246	112	10	reference	reference	NOUN
inlawrev-2246	112	11	of	of	ADP
inlawrev-2246	112	12	a	a	DET
inlawrev-2246	112	13	provision	provision	NOUN
inlawrev-2246	112	14	of	of	ADP
inlawrev-2246	112	15	the	the	DET
inlawrev-2246	112	16	federal	federal	ADJ
inlawrev-2246	112	17	statute	statute	NOUN
inlawrev-2246	112	18	is	be	AUX
inlawrev-2246	112	19	commonlyused	commonlyuse	VERB
inlawrev-2246	112	20	to	to	PART
inlawrev-2246	112	21	avoid	avoid	VERB
inlawrev-2246	112	22	any	any	DET
inlawrev-2246	112	23	problem	problem	NOUN
inlawrev-2246	112	24	of	of	ADP
inlawrev-2246	112	25	unconstitutional	unconstitutional	ADJ
inlawrev-2246	112	26	delegation	delegation	NOUN
inlawrev-2246	112	27	of	of	ADP
inlawrev-2246	112	28	legislative	legislative	ADJ
inlawrev-2246	112	29	authority.^	authority.^	NOUN
inlawrev-2246	112	30	°	°	NOUN
inlawrev-2246	112	31	consistent	consistent	ADJ
inlawrev-2246	112	32	with	with	ADP
inlawrev-2246	112	33	general	general	ADJ
inlawrev-2246	112	34	principles	principle	NOUN
inlawrev-2246	112	35	of	of	ADP
inlawrev-2246	112	36	incorporation	incorporation	NOUN
inlawrev-2246	112	37	by	by	ADP
inlawrev-2246	112	38	reference	reference	NOUN
inlawrev-2246	112	39	,	,	PUNCT
inlawrev-2246	112	40	and	and	CCONJ
inlawrev-2246	112	41	in	in	ADP
inlawrev-2246	112	42	order	order	NOUN
inlawrev-2246	112	43	to	to	PART
inlawrev-2246	112	44	avoid	avoid	VERB
inlawrev-2246	112	45	unconstitutionality	unconstitutionality	NOUN
inlawrev-2246	112	46	,	,	PUNCT
inlawrev-2246	112	47	the	the	DET
inlawrev-2246	112	48	statute	statute	NOUN
inlawrev-2246	112	49	should	should	AUX
inlawrev-2246	112	50	be	be	AUX
inlawrev-2246	112	51	interpreted	interpret	VERB
inlawrev-2246	112	52	as	as	ADP
inlawrev-2246	112	53	referring	refer	VERB
inlawrev-2246	112	54	to	to	ADP
inlawrev-2246	112	55	section	section	NOUN
inlawrev-2246	112	56	2055(a	2055(a	NOUN
inlawrev-2246	112	57	)	)	PUNCT
inlawrev-2246	112	58	as	as	ADP
inlawrev-2246	112	59	amended	amend	VERB
inlawrev-2246	112	60	and	and	CCONJ
inlawrev-2246	112	61	in	in	ADP
inlawrev-2246	112	62	effect	effect	NOUN
inlawrev-2246	112	63	on	on	ADP
inlawrev-2246	112	64	the	the	DET
inlawrev-2246	112	65	date	date	NOUN
inlawrev-2246	112	66	the	the	DET
inlawrev-2246	112	67	amendment	amendment	NOUN
inlawrev-2246	112	68	to	to	ADP
inlawrev-2246	112	69	state	state	NOUN
inlawrev-2246	112	70	law	law	NOUN
inlawrev-2246	112	71	was	be	AUX
inlawrev-2246	112	72	adopted.^	adopted.^	NOUN
inlawrev-2246	112	73	'	'	PUNCT
inlawrev-2246	112	74	thus	thus	ADV
inlawrev-2246	112	75	,	,	PUNCT
inlawrev-2246	112	76	subsequent	subsequent	ADJ
inlawrev-2246	112	77	amendments	amendment	NOUN
inlawrev-2246	112	78	to	to	ADP
inlawrev-2246	112	79	section	section	NOUN
inlawrev-2246	112	80	2055(a	2055(a	NUM
inlawrev-2246	112	81	)	)	PUNCT
inlawrev-2246	112	82	by	by	ADP
inlawrev-2246	112	83	congress	congress	PROPN
inlawrev-2246	112	84	(	(	PUNCT
inlawrev-2246	112	85	3	3	X
inlawrev-2246	112	86	)	)	PUNCT
inlawrev-2246	112	87	foreign	foreign	ADJ
inlawrev-2246	112	88	organizations	organization	NOUN
inlawrev-2246	112	89	with	with	ADP
inlawrev-2246	112	90	substantial	substantial	ADJ
inlawrev-2246	112	91	support	support	NOUN
inlawrev-2246	112	92	from	from	ADP
inlawrev-2246	112	93	foreign	foreign	ADJ
inlawrev-2246	112	94	sources	source	NOUN
inlawrev-2246	112	95	which	which	PRON
inlawrev-2246	112	96	engage	engage	VERB
inlawrev-2246	112	97	in	in	ADP
inlawrev-2246	112	98	certain	certain	ADJ
inlawrev-2246	112	99	prohibited	prohibit	VERB
inlawrev-2246	112	100	transactions	transaction	NOUN
inlawrev-2246	112	101	isee	isee	NOUN
inlawrev-2246	112	102	i.r.c	i.r.c	NOUN
inlawrev-2246	112	103	.	.	PUNCT
inlawrev-2246	113	1	§	§	PROPN
inlawrev-2246	113	2	4948	4948	NUM
inlawrev-2246	113	3	]	]	PUNCT
inlawrev-2246	113	4	.	.	PUNCT
inlawrev-2246	114	1	'	'	PUNCT
inlawrev-2246	114	2	^section	^section	SYM
inlawrev-2246	114	3	2055(e	2055(e	NOUN
inlawrev-2246	114	4	)	)	PUNCT
inlawrev-2246	114	5	(	(	PUNCT
inlawrev-2246	114	6	2	2	X
inlawrev-2246	114	7	)	)	PUNCT
inlawrev-2246	114	8	(	(	PUNCT
inlawrev-2246	114	9	a	a	X
inlawrev-2246	114	10	)	)	PUNCT
inlawrev-2246	114	11	generally	generally	ADV
inlawrev-2246	114	12	disallows	disallow	VERB
inlawrev-2246	114	13	a	a	DET
inlawrev-2246	114	14	deduction	deduction	NOUN
inlawrev-2246	114	15	for	for	ADP
inlawrev-2246	114	16	a	a	DET
inlawrev-2246	114	17	remainder	remainder	NOUN
inlawrev-2246	114	18	interest	interest	NOUN
inlawrev-2246	114	19	transferred	transfer	VERB
inlawrev-2246	114	20	to	to	ADP
inlawrev-2246	114	21	a	a	DET
inlawrev-2246	114	22	qualified	qualified	ADJ
inlawrev-2246	114	23	charity	charity	NOUN
inlawrev-2246	114	24	unless	unless	SCONJ
inlawrev-2246	114	25	the	the	DET
inlawrev-2246	114	26	interest	interest	NOUN
inlawrev-2246	114	27	is	be	AUX
inlawrev-2246	114	28	in	in	ADP
inlawrev-2246	114	29	a	a	DET
inlawrev-2246	114	30	charitable	charitable	ADJ
inlawrev-2246	114	31	remainder	remainder	NOUN
inlawrev-2246	114	32	annuity	annuity	NOUN
inlawrev-2246	114	33	trust	trust	NOUN
inlawrev-2246	114	34	or	or	CCONJ
inlawrev-2246	114	35	unitrust	unitrust	ADV
inlawrev-2246	114	36	[	[	X
inlawrev-2246	114	37	defined	define	VERB
inlawrev-2246	114	38	in	in	ADP
inlawrev-2246	114	39	i.r.c	i.r.c	NOUN
inlawrev-2246	114	40	.	.	PUNCT
inlawrev-2246	115	1	§	§	PROPN
inlawrev-2246	115	2	664	664	NUM
inlawrev-2246	115	3	]	]	PUNCT
inlawrev-2246	115	4	,	,	PUNCT
inlawrev-2246	115	5	or	or	CCONJ
inlawrev-2246	115	6	a	a	DET
inlawrev-2246	115	7	pooled	pool	VERB
inlawrev-2246	115	8	income	income	NOUN
inlawrev-2246	115	9	fund	fund	NOUN
inlawrev-2246	116	1	[	[	X
inlawrev-2246	116	2	defined	define	VERB
inlawrev-2246	116	3	in	in	ADP
inlawrev-2246	116	4	i.r.c	i.r.c	NOUN
inlawrev-2246	116	5	.	.	PUNCT
inlawrev-2246	117	1	§	§	PROPN
inlawrev-2246	117	2	642(c	642(c	PROPN
inlawrev-2246	117	3	)	)	PUNCT
inlawrev-2246	117	4	(	(	PUNCT
inlawrev-2246	117	5	5	5	NUM
inlawrev-2246	117	6	)	)	PUNCT
inlawrev-2246	117	7	]	]	PUNCT
inlawrev-2246	117	8	.	.	PUNCT
inlawrev-2246	118	1	this	this	DET
inlawrev-2246	118	2	limitation	limitation	NOUN
inlawrev-2246	118	3	does	do	AUX
inlawrev-2246	118	4	not	not	PART
inlawrev-2246	118	5	apply	apply	VERB
inlawrev-2246	118	6	,	,	PUNCT
inlawrev-2246	118	7	however	however	ADV
inlawrev-2246	118	8	,	,	PUNCT
inlawrev-2246	118	9	to	to	ADP
inlawrev-2246	118	10	a	a	DET
inlawrev-2246	118	11	remainder	remainder	NOUN
inlawrev-2246	118	12	interest	interest	NOUN
inlawrev-2246	118	13	,	,	PUNCT
inlawrev-2246	118	14	not	not	PART
inlawrev-2246	118	15	in	in	ADP
inlawrev-2246	118	16	trust	trust	NOUN
inlawrev-2246	118	17	,	,	PUNCT
inlawrev-2246	118	18	in	in	ADP
inlawrev-2246	118	19	a	a	DET
inlawrev-2246	118	20	personal	personal	ADJ
inlawrev-2246	118	21	residence	residence	NOUN
inlawrev-2246	118	22	or	or	CCONJ
inlawrev-2246	118	23	farm	farm	NOUN
inlawrev-2246	118	24	,	,	PUNCT
inlawrev-2246	118	25	or	or	CCONJ
inlawrev-2246	118	26	to	to	ADP
inlawrev-2246	118	27	an	an	DET
inlawrev-2246	118	28	interest	interest	NOUN
inlawrev-2246	118	29	,	,	PUNCT
inlawrev-2246	118	30	not	not	PART
inlawrev-2246	118	31	in	in	ADP
inlawrev-2246	118	32	trust	trust	NOUN
inlawrev-2246	118	33	,	,	PUNCT
inlawrev-2246	118	34	which	which	PRON
inlawrev-2246	118	35	is	be	AUX
inlawrev-2246	118	36	an	an	DET
inlawrev-2246	118	37	undivided	undivided	ADJ
inlawrev-2246	118	38	portion	portion	NOUN
inlawrev-2246	118	39	of	of	ADP
inlawrev-2246	118	40	the	the	DET
inlawrev-2246	118	41	decedent	decedent	NOUN
inlawrev-2246	118	42	's	's	PART
inlawrev-2246	118	43	entire	entire	ADJ
inlawrev-2246	118	44	interest	interest	NOUN
inlawrev-2246	118	45	in	in	ADP
inlawrev-2246	118	46	property	property	NOUN
inlawrev-2246	118	47	.	.	PUNCT
inlawrev-2246	119	1	section	section	NOUN
inlawrev-2246	119	2	2055(e)(2)(b	2055(e)(2)(b	NUM
inlawrev-2246	119	3	)	)	PUNCT
inlawrev-2246	119	4	disallows	disallow	VERB
inlawrev-2246	119	5	a	a	DET
inlawrev-2246	119	6	deduction	deduction	NOUN
inlawrev-2246	119	7	for	for	ADP
inlawrev-2246	119	8	the	the	DET
inlawrev-2246	119	9	transfer	transfer	NOUN
inlawrev-2246	119	10	of	of	ADP
inlawrev-2246	119	11	any	any	DET
inlawrev-2246	119	12	other	other	ADJ
inlawrev-2246	119	13	partial	partial	ADJ
inlawrev-2246	119	14	interest	interest	NOUN
inlawrev-2246	119	15	in	in	ADP
inlawrev-2246	119	16	property	property	NOUN
inlawrev-2246	119	17	to	to	ADP
inlawrev-2246	119	18	a	a	DET
inlawrev-2246	119	19	qualified	qualified	ADJ
inlawrev-2246	119	20	charity	charity	NOUN
inlawrev-2246	119	21	unless	unless	SCONJ
inlawrev-2246	119	22	the	the	DET
inlawrev-2246	119	23	interest	interest	NOUN
inlawrev-2246	119	24	is	be	AUX
inlawrev-2246	119	25	in	in	ADP
inlawrev-2246	119	26	the	the	DET
inlawrev-2246	119	27	form	form	NOUN
inlawrev-2246	119	28	of	of	ADP
inlawrev-2246	119	29	a	a	DET
inlawrev-2246	119	30	guaranteed	guarantee	VERB
inlawrev-2246	119	31	annuity	annuity	NOUN
inlawrev-2246	119	32	or	or	CCONJ
inlawrev-2246	119	33	fixed	fix	VERB
inlawrev-2246	119	34	percentage	percentage	NOUN
inlawrev-2246	119	35	distributed	distribute	VERB
inlawrev-2246	119	36	yearly	yearly	ADV
inlawrev-2246	119	37	of	of	ADP
inlawrev-2246	119	38	the	the	DET
inlawrev-2246	119	39	fair	fair	ADJ
inlawrev-2246	119	40	market	market	NOUN
inlawrev-2246	119	41	value	value	NOUN
inlawrev-2246	119	42	of	of	ADP
inlawrev-2246	119	43	the	the	DET
inlawrev-2246	119	44	property	property	NOUN
inlawrev-2246	119	45	,	,	PUNCT
inlawrev-2246	119	46	whether	whether	SCONJ
inlawrev-2246	119	47	or	or	CCONJ
inlawrev-2246	119	48	not	not	PART
inlawrev-2246	119	49	such	such	ADJ
inlawrev-2246	119	50	interest	interest	NOUN
inlawrev-2246	119	51	is	be	AUX
inlawrev-2246	119	52	in	in	ADP
inlawrev-2246	119	53	trust	trust	NOUN
inlawrev-2246	119	54	.	.	PUNCT
inlawrev-2246	120	1	'	'	PUNCT
inlawrev-2246	120	2	^conversely	^conversely	ADV
inlawrev-2246	120	3	,	,	PUNCT
inlawrev-2246	120	4	the	the	DET
inlawrev-2246	120	5	inheritance	inheritance	NOUN
inlawrev-2246	120	6	tax	tax	NOUN
inlawrev-2246	120	7	exemption	exemption	NOUN
inlawrev-2246	120	8	would	would	AUX
inlawrev-2246	120	9	not	not	PART
inlawrev-2246	120	10	apply	apply	VERB
inlawrev-2246	120	11	to	to	ADP
inlawrev-2246	120	12	the	the	DET
inlawrev-2246	120	13	peculiar	peculiar	ADJ
inlawrev-2246	120	14	situation	situation	NOUN
inlawrev-2246	120	15	where	where	SCONJ
inlawrev-2246	120	16	a	a	DET
inlawrev-2246	120	17	deduction	deduction	NOUN
inlawrev-2246	120	18	is	be	AUX
inlawrev-2246	120	19	allowed	allow	VERB
inlawrev-2246	120	20	under	under	ADP
inlawrev-2246	120	21	§	§	NOUN
inlawrev-2246	120	22	2055	2055	NUM
inlawrev-2246	120	23	(	(	PUNCT
inlawrev-2246	120	24	b)(2	b)(2	X
inlawrev-2246	120	25	)	)	PUNCT
inlawrev-2246	120	26	if	if	SCONJ
inlawrev-2246	120	27	a	a	DET
inlawrev-2246	120	28	bequest	bequest	NOUN
inlawrev-2246	120	29	is	be	AUX
inlawrev-2246	120	30	made	make	VERB
inlawrev-2246	120	31	by	by	ADP
inlawrev-2246	120	32	the	the	DET
inlawrev-2246	120	33	decedent	decedent	NOUN
inlawrev-2246	120	34	in	in	ADP
inlawrev-2246	120	35	trust	trust	NOUN
inlawrev-2246	120	36	to	to	ADP
inlawrev-2246	120	37	an	an	DET
inlawrev-2246	120	38	octogenarian	octogenarian	ADJ
inlawrev-2246	120	39	surviving	surviving	NOUN
inlawrev-2246	120	40	spouse	spouse	NOUN
inlawrev-2246	120	41	for	for	ADP
inlawrev-2246	120	42	life	life	NOUN
inlawrev-2246	120	43	subject	subject	ADJ
inlawrev-2246	120	44	to	to	ADP
inlawrev-2246	120	45	a	a	DET
inlawrev-2246	120	46	power	power	NOUN
inlawrev-2246	120	47	of	of	ADP
inlawrev-2246	120	48	appointment	appointment	NOUN
inlawrev-2246	120	49	which	which	PRON
inlawrev-2246	120	50	the	the	DET
inlawrev-2246	120	51	spouse	spouse	NOUN
inlawrev-2246	120	52	exercises	exercise	VERB
inlawrev-2246	120	53	in	in	ADP
inlawrev-2246	120	54	favor	favor	NOUN
inlawrev-2246	120	55	of	of	ADP
inlawrev-2246	120	56	a	a	DET
inlawrev-2246	120	57	qualified	qualified	ADJ
inlawrev-2246	120	58	charity	charity	NOUN
inlawrev-2246	120	59	.	.	PUNCT
inlawrev-2246	121	1	''	''	PUNCT
inlawrev-2246	121	2	ind	ind	PROPN
inlawrev-2246	121	3	.	.	PUNCT
inlawrev-2246	122	1	code	code	PROPN
inlawrev-2246	122	2	§	§	PROPN
inlawrev-2246	122	3	6	6	NUM
inlawrev-2246	122	4	-	-	SYM
inlawrev-2246	122	5	4.1	4.1	NUM
inlawrev-2246	122	6	-	-	PUNCT
inlawrev-2246	122	7	1	1	NUM
inlawrev-2246	122	8	-	-	SYM
inlawrev-2246	122	9	4	4	NUM
inlawrev-2246	122	10	(	(	PUNCT
inlawrev-2246	122	11	burns	burn	NOUN
inlawrev-2246	122	12	supp	supp	NOUN
inlawrev-2246	122	13	.	.	PUNCT
inlawrev-2246	123	1	1976	1976	NUM
inlawrev-2246	123	2	)	)	PUNCT
inlawrev-2246	123	3	.	.	PUNCT
inlawrev-2246	124	1	^	^	PUNCT
inlawrev-2246	124	2	°	°	ADJ
inlawrev-2246	124	3	lnd	lnd	NOUN
inlawrev-2246	124	4	.	.	PUNCT
inlawrev-2246	124	5	const	const	PROPN
inlawrev-2246	124	6	,	,	PUNCT
inlawrev-2246	124	7	art	art	NOUN
inlawrev-2246	124	8	.	.	PUNCT
inlawrev-2246	125	1	4	4	NUM
inlawrev-2246	125	2	,	,	PUNCT
inlawrev-2246	125	3	§	§	PROPN
inlawrev-2246	125	4	1	1	NUM
inlawrev-2246	125	5	,	,	PUNCT
inlawrev-2246	125	6	vests	vest	NOUN
inlawrev-2246	125	7	the	the	DET
inlawrev-2246	125	8	legislative	legislative	ADJ
inlawrev-2246	125	9	authority	authority	NOUN
inlawrev-2246	125	10	of	of	ADP
inlawrev-2246	125	11	the	the	DET
inlawrev-2246	125	12	state	state	NOUN
inlawrev-2246	125	13	in	in	ADP
inlawrev-2246	125	14	the	the	DET
inlawrev-2246	125	15	general	general	ADJ
inlawrev-2246	125	16	assembly	assembly	NOUN
inlawrev-2246	125	17	.	.	PUNCT
inlawrev-2246	126	1	^'tbe	^'tbe	PROPN
inlawrev-2246	126	2	amendment	amendment	NOUN
inlawrev-2246	126	3	was	be	AUX
inlawrev-2246	126	4	adopted	adopt	VERB
inlawrev-2246	126	5	on	on	ADP
inlawrev-2246	126	6	february	february	PROPN
inlawrev-2246	126	7	25	25	NUM
inlawrev-2246	126	8	,	,	PUNCT
inlawrev-2246	126	9	1976	1976	NUM
inlawrev-2246	126	10	,	,	PUNCT
inlawrev-2246	126	11	but	but	CCONJ
inlawrev-2246	126	12	the	the	DET
inlawrev-2246	126	13	effective	effective	ADJ
inlawrev-2246	126	14	date	date	NOUN
inlawrev-2246	126	15	was	be	AUX
inlawrev-2246	126	16	july	july	PROPN
inlawrev-2246	126	17	1	1	NUM
inlawrev-2246	126	18	,	,	PUNCT
inlawrev-2246	126	19	1976	1976	NUM
inlawrev-2246	126	20	.	.	PUNCT
inlawrev-2246	127	1	act	act	NOUN
inlawrev-2246	127	2	of	of	ADP
inlawrev-2246	127	3	feb	feb	PROPN
inlawrev-2246	127	4	.	.	PROPN
inlawrev-2246	127	5	25	25	NUM
inlawrev-2246	127	6	,	,	PUNCT
inlawrev-2246	127	7	1976	1976	NUM
inlawrev-2246	127	8	,	,	PUNCT
inlawrev-2246	127	9	pub	pub	NOUN
inlawrev-2246	127	10	.	.	PUNCT
inlawrev-2246	128	1	l.	l.	PROPN
inlawrev-2246	128	2	no	no	INTJ
inlawrev-2246	128	3	.	.	PROPN
inlawrev-2246	128	4	19	19	NUM
inlawrev-2246	128	5	,	,	PUNCT
inlawrev-2246	128	6	§	§	PROPN
inlawrev-2246	128	7	4	4	NUM
inlawrev-2246	128	8	,	,	PUNCT
inlawrev-2246	128	9	1976	1976	NUM
inlawrev-2246	128	10	ind	ind	NOUN
inlawrev-2246	128	11	.	.	PUNCT
inlawrev-2246	129	1	acts	act	VERB
inlawrev-2246	129	2	106	106	NUM
inlawrev-2246	129	3	.	.	PUNCT
inlawrev-2246	130	1	1976	1976	NUM
inlawrev-2246	130	2	]	]	PUNCT
inlawrev-2246	130	3	survey	survey	NOUN
inlawrev-2246	130	4	—	—	PUNCT
inlawrev-2246	130	5	taxation	taxation	NOUN
inlawrev-2246	130	6	345	345	NUM
inlawrev-2246	130	7	would	would	AUX
inlawrev-2246	130	8	not	not	PART
inlawrev-2246	130	9	be	be	AUX
inlawrev-2246	130	10	included	include	VERB
inlawrev-2246	130	11	without	without	ADP
inlawrev-2246	130	12	further	further	ADJ
inlawrev-2246	130	13	action	action	NOUN
inlawrev-2246	130	14	by	by	ADP
inlawrev-2246	130	15	the	the	DET
inlawrev-2246	130	16	general	general	ADJ
inlawrev-2246	130	17	assembly	assembly	NOUN
inlawrev-2246	130	18	.	.	PUNCT
inlawrev-2246	130	19	"	"	PUNCT
inlawrev-2246	131	1	b.	b.	PROPN
inlawrev-2246	131	2	income	income	NOUN
inlawrev-2246	131	3	taxes	taxis	NOUN
inlawrev-2246	131	4	1	1	NUM
inlawrev-2246	131	5	.	.	X
inlawrev-2246	131	6	gross	gross	ADJ
inlawrev-2246	131	7	income	income	NOUN
inlawrev-2246	131	8	tax	tax	NOUN
inlawrev-2246	131	9	—	—	PUNCT
inlawrev-2246	131	10	exemptions	exemption	NOUN
inlawrev-2246	131	11	prior	prior	ADV
inlawrev-2246	131	12	to	to	ADP
inlawrev-2246	131	13	an	an	DET
inlawrev-2246	131	14	amendment	amendment	NOUN
inlawrev-2246	131	15	enacted	enact	VERB
inlawrev-2246	131	16	in	in	ADP
inlawrev-2246	131	17	1971	1971	NUM
inlawrev-2246	131	18	,	,	PUNCT
inlawrev-2246	131	19	indiana	indiana	PROPN
inlawrev-2246	131	20	code	code	PROPN
inlawrev-2246	131	21	section	section	NOUN
inlawrev-2246	131	22	6	6	NUM
inlawrev-2246	131	23	-	-	SYM
inlawrev-2246	131	24	2	2	NUM
inlawrev-2246	131	25	-	-	PUNCT
inlawrev-2246	131	26	1	1	NUM
inlawrev-2246	131	27	-	-	SYM
inlawrev-2246	131	28	7	7	NUM
inlawrev-2246	131	29	(	(	PUNCT
inlawrev-2246	131	30	i	i	NOUN
inlawrev-2246	131	31	)	)	PUNCT
inlawrev-2246	131	32	provided	provide	VERB
inlawrev-2246	131	33	for	for	ADP
inlawrev-2246	131	34	exemption	exemption	NOUN
inlawrev-2246	131	35	from	from	ADP
inlawrev-2246	131	36	the	the	DET
inlawrev-2246	131	37	gross	gross	ADJ
inlawrev-2246	131	38	income	income	NOUN
inlawrev-2246	131	39	tax	tax	NOUN
inlawrev-2246	131	40	of	of	ADP
inlawrev-2246	131	41	"	"	PUNCT
inlawrev-2246	131	42	gross	gross	ADJ
inlawrev-2246	131	43	income	income	NOUN
inlawrev-2246	131	44	received	receive	VERB
inlawrev-2246	131	45	by	by	ADP
inlawrev-2246	131	46	churches	church	NOUN
inlawrev-2246	131	47	.	.	PUNCT
inlawrev-2246	131	48	.	.	PUNCT
inlawrev-2246	131	49	.	.	PUNCT
inlawrev-2246	132	1	hospitals	hospital	NOUN
inlawrev-2246	132	2	...	...	PUNCT
inlawrev-2246	132	3	or	or	CCONJ
inlawrev-2246	132	4	any	any	DET
inlawrev-2246	132	5	corporation	corporation	NOUN
inlawrev-2246	132	6	organized	organize	VERB
inlawrev-2246	132	7	and	and	CCONJ
inlawrev-2246	132	8	operated	operate	VERB
inlawrev-2246	132	9	solely	solely	ADV
inlawrev-2246	132	10	for	for	ADP
inlawrev-2246	132	11	the	the	DET
inlawrev-2246	132	12	benefit	benefit	NOUN
inlawrev-2246	132	13	of	of	ADP
inlawrev-2246	132	14	any	any	PRON
inlawrev-2246	132	15	of	of	ADP
inlawrev-2246	132	16	the	the	DET
inlawrev-2246	132	17	same	same	ADJ
inlawrev-2246	132	18	.	.	PUNCT
inlawrev-2246	132	19	.	.	PUNCT
inlawrev-2246	132	20	.	.	PUNCT
inlawrev-2246	132	21	.	.	PUNCT
inlawrev-2246	133	1	"	"	PUNCT
inlawrev-2246	133	2	"	"	PUNCT
inlawrev-2246	133	3	the	the	DET
inlawrev-2246	133	4	term	term	NOUN
inlawrev-2246	133	5	"	"	PUNCT
inlawrev-2246	133	6	hospital	hospital	NOUN
inlawrev-2246	133	7	"	"	PUNCT
inlawrev-2246	133	8	was	be	AUX
inlawrev-2246	133	9	not	not	PART
inlawrev-2246	133	10	defined	define	VERB
inlawrev-2246	133	11	.	.	PUNCT
inlawrev-2246	134	1	in	in	ADP
inlawrev-2246	134	2	state	state	PROPN
inlawrev-2246	134	3	v.	v.	PROPN
inlawrev-2246	134	4	bethel	bethel	PROPN
inlawrev-2246	134	5	sanitarium	sanitarium	NOUN
inlawrev-2246	134	6	,	,	PUNCT
inlawrev-2246	134	7	inc,,^	inc,,^	PROPN
inlawrev-2246	134	8	*	*	VERB
inlawrev-2246	134	9	the	the	DET
inlawrev-2246	134	10	state	state	NOUN
inlawrev-2246	134	11	contended	contend	VERB
inlawrev-2246	134	12	that	that	SCONJ
inlawrev-2246	134	13	a	a	DET
inlawrev-2246	134	14	nursing	nursing	NOUN
inlawrev-2246	134	15	home	home	NOUN
inlawrev-2246	134	16	was	be	AUX
inlawrev-2246	134	17	not	not	PART
inlawrev-2246	134	18	exempt	exempt	ADJ
inlawrev-2246	134	19	because	because	SCONJ
inlawrev-2246	134	20	it	it	PRON
inlawrev-2246	134	21	did	do	AUX
inlawrev-2246	134	22	not	not	PART
inlawrev-2246	134	23	fall	fall	VERB
inlawrev-2246	134	24	within	within	ADP
inlawrev-2246	134	25	the	the	DET
inlawrev-2246	134	26	definition	definition	NOUN
inlawrev-2246	134	27	of	of	ADP
inlawrev-2246	134	28	"	"	PUNCT
inlawrev-2246	134	29	hospital	hospital	NOUN
inlawrev-2246	134	30	"	"	PUNCT
inlawrev-2246	134	31	for	for	ADP
inlawrev-2246	134	32	licensing	license	VERB
inlawrev-2246	134	33	purposes	purpose	NOUN
inlawrev-2246	134	34	under	under	ADP
inlawrev-2246	134	35	indiana	indiana	PROPN
inlawrev-2246	134	36	code	code	PROPN
inlawrev-2246	134	37	section	section	NOUN
inlawrev-2246	134	38	16	16	NUM
inlawrev-2246	134	39	-	-	SYM
inlawrev-2246	134	40	10	10	NUM
inlawrev-2246	134	41	-	-	PUNCT
inlawrev-2246	134	42	1	1	NUM
inlawrev-2246	134	43	-	-	SYM
inlawrev-2246	134	44	6	6	NUM
inlawrev-2246	134	45	.	.	PUNCT
inlawrev-2246	135	1	since	since	SCONJ
inlawrev-2246	135	2	the	the	DET
inlawrev-2246	135	3	statute	statute	NOUN
inlawrev-2246	135	4	limited	limit	VERB
inlawrev-2246	135	5	this	this	DET
inlawrev-2246	135	6	definition	definition	NOUN
inlawrev-2246	135	7	to	to	ADP
inlawrev-2246	135	8	the	the	DET
inlawrev-2246	135	9	chapter	chapter	NOUN
inlawrev-2246	135	10	on	on	ADP
inlawrev-2246	135	11	hospital	hospital	NOUN
inlawrev-2246	135	12	licensing	licensing	NOUN
inlawrev-2246	135	13	and	and	CCONJ
inlawrev-2246	135	14	regulations	regulation	NOUN
inlawrev-2246	135	15	,	,	PUNCT
inlawrev-2246	135	16	however	however	ADV
inlawrev-2246	135	17	,	,	PUNCT
inlawrev-2246	135	18	the	the	DET
inlawrev-2246	135	19	first	first	ADJ
inlawrev-2246	135	20	district	district	NOUN
inlawrev-2246	135	21	court	court	NOUN
inlawrev-2246	135	22	of	of	ADP
inlawrev-2246	135	23	appeals	appeal	NOUN
inlawrev-2246	135	24	held	hold	VERB
inlawrev-2246	135	25	that	that	SCONJ
inlawrev-2246	135	26	it	it	PRON
inlawrev-2246	135	27	was	be	AUX
inlawrev-2246	135	28	not	not	PART
inlawrev-2246	135	29	controlling	control	VERB
inlawrev-2246	135	30	for	for	ADP
inlawrev-2246	135	31	tax	tax	NOUN
inlawrev-2246	135	32	purposes	purpose	NOUN
inlawrev-2246	135	33	.	.	PUNCT
inlawrev-2246	136	1	rather	rather	ADV
inlawrev-2246	136	2	,	,	PUNCT
inlawrev-2246	136	3	the	the	DET
inlawrev-2246	136	4	court	court	NOUN
inlawrev-2246	136	5	decided	decide	VERB
inlawrev-2246	136	6	that	that	SCONJ
inlawrev-2246	136	7	the	the	DET
inlawrev-2246	136	8	term	term	NOUN
inlawrev-2246	136	9	"	"	PUNCT
inlawrev-2246	136	10	hospital	hospital	NOUN
inlawrev-2246	136	11	"	"	PUNCT
inlawrev-2246	136	12	for	for	ADP
inlawrev-2246	136	13	purposes	purpose	NOUN
inlawrev-2246	136	14	of	of	ADP
inlawrev-2246	136	15	the	the	DET
inlawrev-2246	136	16	tax	tax	NOUN
inlawrev-2246	136	17	statute	statute	NOUN
inlawrev-2246	136	18	should	should	AUX
inlawrev-2246	136	19	be	be	AUX
inlawrev-2246	136	20	given	give	VERB
inlawrev-2246	136	21	its	its	PRON
inlawrev-2246	136	22	usual	usual	ADJ
inlawrev-2246	136	23	and	and	CCONJ
inlawrev-2246	136	24	ordinary	ordinary	ADJ
inlawrev-2246	136	25	meaning	meaning	NOUN
inlawrev-2246	136	26	,	,	PUNCT
inlawrev-2246	136	27	which	which	PRON
inlawrev-2246	136	28	is	be	AUX
inlawrev-2246	136	29	any	any	DET
inlawrev-2246	136	30	institution	institution	NOUN
inlawrev-2246	136	31	for	for	ADP
inlawrev-2246	136	32	the	the	DET
inlawrev-2246	136	33	reception	reception	NOUN
inlawrev-2246	136	34	and	and	CCONJ
inlawrev-2246	136	35	care	care	NOUN
inlawrev-2246	136	36	of	of	ADP
inlawrev-2246	136	37	sick	sick	ADJ
inlawrev-2246	136	38	,	,	PUNCT
inlawrev-2246	136	39	wounded	wound	VERB
inlawrev-2246	136	40	,	,	PUNCT
inlawrev-2246	136	41	infirm	infirm	ADJ
inlawrev-2246	136	42	,	,	PUNCT
inlawrev-2246	136	43	or	or	CCONJ
inlawrev-2246	136	44	aged	aged	ADJ
inlawrev-2246	136	45	persons	person	NOUN
inlawrev-2246	136	46	.	.	PUNCT
inlawrev-2246	137	1	alternatively	alternatively	ADV
inlawrev-2246	137	2	,	,	PUNCT
inlawrev-2246	137	3	the	the	DET
inlawrev-2246	137	4	court	court	NOUN
inlawrev-2246	137	5	found	find	VERB
inlawrev-2246	137	6	that	that	SCONJ
inlawrev-2246	137	7	the	the	DET
inlawrev-2246	137	8	exemption	exemption	NOUN
inlawrev-2246	137	9	of	of	ADP
inlawrev-2246	137	10	bethel	bethel	PROPN
inlawrev-2246	137	11	could	could	AUX
inlawrev-2246	137	12	be	be	AUX
inlawrev-2246	137	13	upheld	uphold	VERB
inlawrev-2246	137	14	on	on	ADP
inlawrev-2246	137	15	the	the	DET
inlawrev-2246	137	16	ground	ground	NOUN
inlawrev-2246	137	17	that	that	SCONJ
inlawrev-2246	137	18	it	it	PRON
inlawrev-2246	137	19	was	be	AUX
inlawrev-2246	137	20	a	a	DET
inlawrev-2246	137	21	corporation	corporation	NOUN
inlawrev-2246	137	22	organized	organize	VERB
inlawrev-2246	137	23	and	and	CCONJ
inlawrev-2246	137	24	operated	operate	VERB
inlawrev-2246	137	25	solely	solely	ADV
inlawrev-2246	137	26	for	for	ADP
inlawrev-2246	137	27	the	the	DET
inlawrev-2246	137	28	benefit	benefit	NOUN
inlawrev-2246	137	29	of	of	ADP
inlawrev-2246	137	30	the	the	DET
inlawrev-2246	137	31	seventh	seventh	ADJ
inlawrev-2246	137	32	day	day	NOUN
inlawrev-2246	137	33	adventist	adventist	NOUN
inlawrev-2246	137	34	church	church	NOUN
inlawrev-2246	137	35	.	.	PUNCT
inlawrev-2246	138	1	while	while	SCONJ
inlawrev-2246	138	2	acknowledging	acknowledge	VERB
inlawrev-2246	138	3	that	that	SCONJ
inlawrev-2246	138	4	incidental	incidental	ADJ
inlawrev-2246	138	5	benefits	benefit	NOUN
inlawrev-2246	138	6	flowed	flow	VERB
inlawrev-2246	138	7	to	to	ADP
inlawrev-2246	138	8	the	the	DET
inlawrev-2246	138	9	patients	patient	NOUN
inlawrev-2246	138	10	of	of	ADP
inlawrev-2246	138	11	bethel	bethel	PROPN
inlawrev-2246	138	12	,	,	PUNCT
inlawrev-2246	138	13	the	the	DET
inlawrev-2246	138	14	court	court	NOUN
inlawrev-2246	138	15	felt	feel	VERB
inlawrev-2246	138	16	that	that	SCONJ
inlawrev-2246	138	17	it	it	PRON
inlawrev-2246	138	18	was	be	AUX
inlawrev-2246	138	19	sufficient	sufficient	ADJ
inlawrev-2246	138	20	that	that	SCONJ
inlawrev-2246	138	21	any	any	DET
inlawrev-2246	138	22	financial	financial	ADJ
inlawrev-2246	138	23	benefits	benefit	NOUN
inlawrev-2246	138	24	inured	inure	VERB
inlawrev-2246	138	25	to	to	ADP
inlawrev-2246	138	26	the	the	DET
inlawrev-2246	138	27	church	church	NOUN
inlawrev-2246	138	28	.	.	PUNCT
inlawrev-2246	139	1	indiana	indiana	PROPN
inlawrev-2246	139	2	code	code	PROPN
inlawrev-2246	139	3	section	section	NOUN
inlawrev-2246	139	4	6	6	NUM
inlawrev-2246	139	5	-	-	SYM
inlawrev-2246	139	6	2	2	NUM
inlawrev-2246	139	7	-	-	PUNCT
inlawrev-2246	139	8	1	1	NUM
inlawrev-2246	139	9	-	-	PUNCT
inlawrev-2246	139	10	7(1	7(1	NUM
inlawrev-2246	139	11	)	)	PUNCT
inlawrev-2246	139	12	was	be	AUX
inlawrev-2246	139	13	extensively	extensively	ADV
inlawrev-2246	139	14	revised	revise	VERB
inlawrev-2246	139	15	in	in	ADP
inlawrev-2246	139	16	1971	1971	NUM
inlawrev-2246	139	17	"	"	PUNCT
inlawrev-2246	139	18	and	and	CCONJ
inlawrev-2246	139	19	subsection	subsection	NOUN
inlawrev-2246	139	20	(	(	PUNCT
inlawrev-2246	139	21	i	i	NOUN
inlawrev-2246	139	22	)	)	PUNCT
inlawrev-2246	139	23	(	(	PUNCT
inlawrev-2246	139	24	3	3	X
inlawrev-2246	139	25	)	)	PUNCT
inlawrev-2246	139	26	now	now	ADV
inlawrev-2246	139	27	specifically	specifically	ADV
inlawrev-2246	139	28	limits	limit	VERB
inlawrev-2246	139	29	the	the	DET
inlawrev-2246	139	30	exemption	exemption	NOUN
inlawrev-2246	139	31	for	for	ADP
inlawrev-2246	139	32	hospitals	hospital	NOUN
inlawrev-2246	139	33	to	to	ADP
inlawrev-2246	139	34	those	those	PRON
inlawrev-2246	139	35	licensed	license	VERB
inlawrev-2246	139	36	by	by	ADP
inlawrev-2246	139	37	the	the	DET
inlawrev-2246	139	38	indiana	indiana	PROPN
inlawrev-2246	139	39	state	state	PROPN
inlawrev-2246	139	40	board	board	PROPN
inlawrev-2246	139	41	of	of	ADP
inlawrev-2246	139	42	health	health	NOUN
inlawrev-2246	139	43	.	.	PUNCT
inlawrev-2246	140	1	furthermore	furthermore	ADV
inlawrev-2246	140	2	,	,	PUNCT
inlawrev-2246	140	3	reference	reference	NOUN
inlawrev-2246	140	4	is	be	AUX
inlawrev-2246	140	5	no	no	ADV
inlawrev-2246	140	6	longer	long	ADV
inlawrev-2246	140	7	made	make	VERB
inlawrev-2246	140	8	to	to	ADP
inlawrev-2246	140	9	corporations	corporation	NOUN
inlawrev-2246	140	10	organized	organize	VERB
inlawrev-2246	140	11	and	and	CCONJ
inlawrev-2246	140	12	operated	operate	VERB
inlawrev-2246	140	13	solely	solely	ADV
inlawrev-2246	140	14	for	for	ADP
inlawrev-2246	140	15	the	the	DET
inlawrev-2246	140	16	benefit	benefit	NOUN
inlawrev-2246	140	17	of	of	ADP
inlawrev-2246	140	18	other	other	ADJ
inlawrev-2246	140	19	charitable	charitable	ADJ
inlawrev-2246	140	20	organizations	organization	NOUN
inlawrev-2246	140	21	.	.	PUNCT
inlawrev-2246	141	1	at	at	ADP
inlawrev-2246	141	2	the	the	DET
inlawrev-2246	141	3	same	same	ADJ
inlawrev-2246	141	4	time	time	NOUN
inlawrev-2246	141	5	,	,	PUNCT
inlawrev-2246	141	6	however	however	ADV
inlawrev-2246	141	7	,	,	PUNCT
inlawrev-2246	141	8	a	a	DET
inlawrev-2246	141	9	more	more	ADV
inlawrev-2246	141	10	general	general	ADJ
inlawrev-2246	141	11	exemption	exemption	NOUN
inlawrev-2246	141	12	was	be	AUX
inlawrev-2246	141	13	included	include	VERB
inlawrev-2246	141	14	in	in	ADP
inlawrev-2246	141	15	subsection	subsection	NOUN
inlawrev-2246	141	16	(	(	PUNCT
inlawrev-2246	141	17	i	i	NOUN
inlawrev-2246	141	18	)	)	PUNCT
inlawrev-2246	141	19	(	(	PUNCT
inlawrev-2246	141	20	1	1	X
inlawrev-2246	141	21	)	)	PUNCT
inlawrev-2246	141	22	for	for	ADP
inlawrev-2246	141	23	institutions	institution	NOUN
inlawrev-2246	141	24	,	,	PUNCT
inlawrev-2246	141	25	organizations	organization	NOUN
inlawrev-2246	141	26	and	and	CCONJ
inlawrev-2246	141	27	not	not	PART
inlawrev-2246	141	28	-	-	PUNCT
inlawrev-2246	141	29	for	for	ADP
inlawrev-2246	141	30	-	-	PUNCT
inlawrev-2246	141	31	profit	profit	NOUN
inlawrev-2246	141	32	corporations	corporation	NOUN
inlawrev-2246	141	33	organized	organize	VERB
inlawrev-2246	141	34	and	and	CCONJ
inlawrev-2246	141	35	operated	operate	VERB
inlawrev-2246	141	36	exclusively	exclusively	ADV
inlawrev-2246	141	37	for	for	ADP
inlawrev-2246	141	38	charitable	charitable	ADJ
inlawrev-2246	141	39	and	and	CCONJ
inlawrev-2246	141	40	related	related	ADJ
inlawrev-2246	141	41	purposes	purpose	NOUN
inlawrev-2246	141	42	.	.	PUNCT
inlawrev-2246	142	1	the	the	DET
inlawrev-2246	142	2	court	court	NOUN
inlawrev-2246	142	3	noted	note	VERB
inlawrev-2246	142	4	,	,	PUNCT
inlawrev-2246	142	5	therefore	therefore	ADV
inlawrev-2246	142	6	,	,	PUNCT
inlawrev-2246	142	7	that	that	SCONJ
inlawrev-2246	142	8	an	an	DET
inlawrev-2246	142	9	institution	institution	NOUN
inlawrev-2246	142	10	like	like	ADP
inlawrev-2246	142	11	bethel	bethel	PROPN
inlawrev-2246	142	12	could	could	AUX
inlawrev-2246	142	13	still	still	ADV
inlawrev-2246	142	14	qualify	qualify	VERB
inlawrev-2246	142	15	for	for	ADP
inlawrev-2246	142	16	exemption	exemption	NOUN
inlawrev-2246	142	17	under	under	ADP
inlawrev-2246	142	18	subsection	subsection	NOUN
inlawrev-2246	142	19	(	(	PUNCT
inlawrev-2246	142	20	i	i	NOUN
inlawrev-2246	142	21	)	)	PUNCT
inlawrev-2246	142	22	(	(	PUNCT
inlawrev-2246	142	23	1	1	X
inlawrev-2246	142	24	)	)	PUNCT
inlawrev-2246	142	25	even	even	ADV
inlawrev-2246	142	26	though	though	SCONJ
inlawrev-2246	142	27	it	it	PRON
inlawrev-2246	142	28	is	be	AUX
inlawrev-2246	142	29	not	not	PART
inlawrev-2246	142	30	now	now	ADV
inlawrev-2246	142	31	entitled	entitle	VERB
inlawrev-2246	142	32	to	to	ADP
inlawrev-2246	142	33	exemption	exemption	NOUN
inlawrev-2246	142	34	under	under	ADP
inlawrev-2246	142	35	(	(	PUNCT
inlawrev-2246	142	36	i	i	NOUN
inlawrev-2246	142	37	)	)	PUNCT
inlawrev-2246	142	38	(	(	PUNCT
inlawrev-2246	142	39	3	3	X
inlawrev-2246	142	40	)	)	PUNCT
inlawrev-2246	142	41	as	as	ADP
inlawrev-2246	142	42	a	a	DET
inlawrev-2246	142	43	hospital	hospital	NOUN
inlawrev-2246	142	44	.	.	PUNCT
inlawrev-2246	143	1	^"^see	^"^see	ADJ
inlawrev-2246	143	2	,	,	PUNCT
inlawrev-2246	143	3	e.g.	e.g.	ADV
inlawrev-2246	143	4	,	,	PUNCT
inlawrev-2246	143	5	the	the	DET
inlawrev-2246	143	6	amendments	amendment	NOUN
inlawrev-2246	143	7	to	to	PART
inlawrev-2246	143	8	section	section	NOUN
inlawrev-2246	143	9	2q55(a	2q55(a	NOUN
inlawrev-2246	143	10	)	)	PUNCT
inlawrev-2246	143	11	in	in	ADP
inlawrev-2246	143	12	the	the	DET
inlawrev-2246	143	13	tax	tax	NOUN
inlawrev-2246	143	14	reform	reform	NOUN
inlawrev-2246	143	15	act	act	NOUN
inlawrev-2246	143	16	of	of	ADP
inlawrev-2246	143	17	1976	1976	NUM
inlawrev-2246	143	18	,	,	PUNCT
inlawrev-2246	143	19	pub	pub	NOUN
inlawrev-2246	143	20	.	.	PUNCT
inlawrev-2246	144	1	l.	l.	PROPN
inlawrev-2246	144	2	no	no	INTJ
inlawrev-2246	144	3	.	.	PROPN
inlawrev-2246	145	1	94	94	NUM
inlawrev-2246	145	2	-	-	SYM
inlawrev-2246	145	3	455	455	NUM
inlawrev-2246	145	4	,	,	PUNCT
inlawrev-2246	145	5	§	§	PROPN
inlawrev-2246	145	6	§	§	PROPN
inlawrev-2246	145	7	1307(d	1307(d	PROPN
inlawrev-2246	145	8	)	)	PUNCT
inlawrev-2246	145	9	,	,	PUNCT
inlawrev-2246	145	10	1313(b	1313(b	NUM
inlawrev-2246	145	11	)	)	PUNCT
inlawrev-2246	145	12	,	,	PUNCT
inlawrev-2246	145	13	1902(a	1902(a	NUM
inlawrev-2246	145	14	)	)	PUNCT
inlawrev-2246	145	15	,	,	PUNCT
inlawrev-2246	145	16	and	and	CCONJ
inlawrev-2246	145	17	2009(b	2009(b	NUM
inlawrev-2246	145	18	)	)	PUNCT
inlawrev-2246	145	19	,	,	PUNCT
inlawrev-2246	145	20	90	90	NUM
inlawrev-2246	145	21	stat	stat	NOUN
inlawrev-2246	145	22	.	.	PUNCT
inlawrev-2246	146	1	1520	1520	NUM
inlawrev-2246	146	2	.	.	PUNCT
inlawrev-2246	147	1	"	"	PUNCT
inlawrev-2246	147	2	ch	ch	NOUN
inlawrev-2246	147	3	.	.	NOUN
inlawrev-2246	147	4	117	117	NUM
inlawrev-2246	147	5	,	,	PUNCT
inlawrev-2246	147	6	§	§	PROPN
inlawrev-2246	147	7	6(1	6(1	NUM
inlawrev-2246	147	8	)	)	PUNCT
inlawrev-2246	147	9	,	,	PUNCT
inlawrev-2246	147	10	1937	1937	NUM
inlawrev-2246	147	11	ind	ind	PROPN
inlawrev-2246	147	12	.	.	PUNCT
inlawrev-2246	148	1	acts	act	VERB
inlawrev-2246	148	2	616	616	NUM
inlawrev-2246	148	3	,	,	PUNCT
inlawrev-2246	148	4	as	as	SCONJ
inlawrev-2246	148	5	amended	amend	VERB
inlawrev-2246	148	6	,	,	PUNCT
inlawrev-2246	148	7	ind	ind	PROPN
inlawrev-2246	148	8	.	.	PUNCT
inlawrev-2246	149	1	code	code	PROPN
inlawrev-2246	149	2	§	§	PROPN
inlawrev-2246	149	3	6	6	NUM
inlawrev-2246	149	4	-	-	SYM
inlawrev-2246	149	5	2	2	NUM
inlawrev-2246	149	6	-	-	PUNCT
inlawrev-2246	149	7	1	1	NUM
inlawrev-2246	149	8	-	-	SYM
inlawrev-2246	149	9	7	7	NUM
inlawrev-2246	149	10	(	(	PUNCT
inlawrev-2246	149	11	i	i	NOUN
inlawrev-2246	149	12	)	)	PUNCT
inlawrev-2246	149	13	(	(	PUNCT
inlawrev-2246	149	14	burns	burn	NOUN
inlawrev-2246	149	15	supp	supp	NOUN
inlawrev-2246	149	16	.	.	PUNCT
inlawrev-2246	149	17	1976	1976	NUM
inlawrev-2246	149	18	)	)	PUNCT
inlawrev-2246	149	19	.	.	PUNCT
inlawrev-2246	150	1	=	=	NOUN
inlawrev-2246	150	2	^332	^332	PRON
inlawrev-2246	150	3	n.e.2d	n.e.2d	NOUN
inlawrev-2246	150	4	808	808	NUM
inlawrev-2246	150	5	(	(	PUNCT
inlawrev-2246	150	6	ind	ind	NOUN
inlawrev-2246	150	7	.	.	PUNCT
inlawrev-2246	151	1	ct	ct	PROPN
inlawrev-2246	151	2	.	.	PUNCT
inlawrev-2246	152	1	app	app	PROPN
inlawrev-2246	152	2	.	.	PROPN
inlawrev-2246	152	3	1975	1975	NUM
inlawrev-2246	152	4	)	)	PUNCT
inlawrev-2246	152	5	.	.	PUNCT
inlawrev-2246	153	1	^^compare	^^compare	NUM
inlawrev-2246	153	2	ind	ind	PROPN
inlawrev-2246	153	3	.	.	PUNCT
inlawrev-2246	154	1	code	code	PROPN
inlawrev-2246	154	2	§	§	PROPN
inlawrev-2246	154	3	6	6	NUM
inlawrev-2246	154	4	-	-	SYM
inlawrev-2246	154	5	2	2	NUM
inlawrev-2246	154	6	-	-	PUNCT
inlawrev-2246	154	7	1	1	NUM
inlawrev-2246	154	8	-	-	SYM
inlawrev-2246	154	9	7	7	NUM
inlawrev-2246	154	10	(	(	PUNCT
inlawrev-2246	154	11	i	i	NOUN
inlawrev-2246	154	12	)	)	PUNCT
inlawrev-2246	154	13	(	(	PUNCT
inlawrev-2246	154	14	burns	burn	VERB
inlawrev-2246	154	15	1972	1972	NUM
inlawrev-2246	154	16	)	)	PUNCT
inlawrev-2246	154	17	with	with	ADP
inlawrev-2246	154	18	i	i	PROPN
inlawrev-2246	154	19	d.	d.	PROPN
inlawrev-2246	154	20	(	(	PUNCT
inlawrev-2246	154	21	burns	burn	NOUN
inlawrev-2246	154	22	supp	supp	NOUN
inlawrev-2246	154	23	.	.	PUNCT
inlawrev-2246	155	1	1976	1976	NUM
inlawrev-2246	155	2	)	)	PUNCT
inlawrev-2246	155	3	.	.	PUNCT
inlawrev-2246	156	1	346	346	NUM
inlawrev-2246	156	2	indiana	indiana	PROPN
inlawrev-2246	156	3	law	law	NOUN
inlawrev-2246	156	4	review	review	NOUN
inlawrev-2246	156	5	[	[	X
inlawrev-2246	156	6	vol	vol	NOUN
inlawrev-2246	156	7	.	.	PUNCT
inlawrev-2246	156	8	10:340	10:340	NUM
inlawrev-2246	156	9	2	2	NUM
inlawrev-2246	156	10	,	,	PUNCT
inlawrev-2246	156	11	adjusted	adjust	VERB
inlawrev-2246	156	12	gross	gross	ADJ
inlawrev-2246	156	13	income	income	NOUN
inlawrev-2246	156	14	tax	tax	NOUN
inlawrev-2246	156	15	—	—	PUNCT
inlawrev-2246	156	16	criminal	criminal	ADJ
inlawrev-2246	156	17	offenses	offense	NOUN
inlawrev-2246	156	18	in	in	ADP
inlawrev-2246	156	19	state	state	NOUN
inlawrev-2246	156	20	v.	v.	ADP
inlawrev-2246	156	21	moles,^	moles,^	PROPN
inlawrev-2246	156	22	''	''	PUNCT
inlawrev-2246	156	23	the	the	DET
inlawrev-2246	156	24	third	third	ADJ
inlawrev-2246	156	25	district	district	NOUN
inlawrev-2246	156	26	court	court	NOUN
inlawrev-2246	156	27	of	of	ADP
inlawrev-2246	156	28	appeals	appeal	NOUN
inlawrev-2246	156	29	considered	consider	VERB
inlawrev-2246	156	30	the	the	DET
inlawrev-2246	156	31	proper	proper	ADJ
inlawrev-2246	156	32	county	county	NOUN
inlawrev-2246	156	33	of	of	ADP
inlawrev-2246	156	34	jurisdiction	jurisdiction	NOUN
inlawrev-2246	156	35	and	and	CCONJ
inlawrev-2246	156	36	venue	venue	NOUN
inlawrev-2246	156	37	for	for	ADP
inlawrev-2246	156	38	the	the	DET
inlawrev-2246	156	39	criminal	criminal	ADJ
inlawrev-2246	156	40	offenses	offense	NOUN
inlawrev-2246	156	41	under	under	ADP
inlawrev-2246	156	42	indiana	indiana	PROPN
inlawrev-2246	156	43	code	code	PROPN
inlawrev-2246	156	44	section	section	NOUN
inlawrev-2246	156	45	6	6	NUM
inlawrev-2246	156	46	-	-	SYM
inlawrev-2246	156	47	3	3	NUM
inlawrev-2246	156	48	-	-	PUNCT
inlawrev-2246	156	49	6	6	NUM
inlawrev-2246	156	50	-	-	SYM
inlawrev-2246	156	51	11	11	NUM
inlawrev-2246	156	52	of	of	ADP
inlawrev-2246	156	53	making	make	VERB
inlawrev-2246	156	54	a	a	DET
inlawrev-2246	156	55	false	false	ADJ
inlawrev-2246	156	56	and	and	CCONJ
inlawrev-2246	156	57	fraudulent	fraudulent	ADJ
inlawrev-2246	156	58	tax	tax	NOUN
inlawrev-2246	156	59	return	return	NOUN
inlawrev-2246	156	60	,	,	PUNCT
inlawrev-2246	156	61	making	make	VERB
inlawrev-2246	156	62	a	a	DET
inlawrev-2246	156	63	false	false	ADJ
inlawrev-2246	156	64	statement	statement	NOUN
inlawrev-2246	156	65	in	in	ADP
inlawrev-2246	156	66	a	a	DET
inlawrev-2246	156	67	tax	tax	NOUN
inlawrev-2246	156	68	return	return	NOUN
inlawrev-2246	156	69	,	,	PUNCT
inlawrev-2246	156	70	and	and	CCONJ
inlawrev-2246	156	71	swearing	swear	VERB
inlawrev-2246	156	72	to	to	ADP
inlawrev-2246	156	73	or	or	CCONJ
inlawrev-2246	156	74	verifying	verify	VERB
inlawrev-2246	156	75	a	a	DET
inlawrev-2246	156	76	false	false	ADJ
inlawrev-2246	156	77	and	and	CCONJ
inlawrev-2246	156	78	fraudulent	fraudulent	ADJ
inlawrev-2246	156	79	statement	statement	NOUN
inlawrev-2246	156	80	in	in	ADP
inlawrev-2246	156	81	a	a	DET
inlawrev-2246	156	82	tax	tax	NOUN
inlawrev-2246	156	83	return	return	NOUN
inlawrev-2246	156	84	.	.	PUNCT
inlawrev-2246	157	1	the	the	DET
inlawrev-2246	157	2	defendants	defendant	NOUN
inlawrev-2246	157	3	prepared	prepare	VERB
inlawrev-2246	157	4	their	their	PRON
inlawrev-2246	157	5	income	income	NOUN
inlawrev-2246	157	6	tax	tax	NOUN
inlawrev-2246	157	7	returns	return	NOUN
inlawrev-2246	157	8	in	in	ADP
inlawrev-2246	157	9	lake	lake	PROPN
inlawrev-2246	157	10	county	county	PROPN
inlawrev-2246	157	11	and	and	CCONJ
inlawrev-2246	157	12	filed	file	VERB
inlawrev-2246	157	13	them	they	PRON
inlawrev-2246	157	14	with	with	ADP
inlawrev-2246	157	15	the	the	DET
inlawrev-2246	157	16	state	state	PROPN
inlawrev-2246	157	17	department	department	PROPN
inlawrev-2246	157	18	of	of	ADP
inlawrev-2246	157	19	revenue	revenue	NOUN
inlawrev-2246	157	20	in	in	ADP
inlawrev-2246	157	21	marion	marion	PROPN
inlawrev-2246	157	22	county	county	PROPN
inlawrev-2246	157	23	.	.	PUNCT
inlawrev-2246	158	1	indictments	indictment	NOUN
inlawrev-2246	158	2	were	be	AUX
inlawrev-2246	158	3	returned	return	VERB
inlawrev-2246	158	4	by	by	ADP
inlawrev-2246	158	5	the	the	DET
inlawrev-2246	158	6	marion	marion	PROPN
inlawrev-2246	158	7	county	county	PROPN
inlawrev-2246	158	8	grand	grand	ADJ
inlawrev-2246	158	9	jury	jury	NOUN
inlawrev-2246	158	10	,	,	PUNCT
inlawrev-2246	158	11	but	but	CCONJ
inlawrev-2246	158	12	the	the	DET
inlawrev-2246	158	13	marion	marion	PROPN
inlawrev-2246	158	14	county	county	PROPN
inlawrev-2246	158	15	criminal	criminal	ADJ
inlawrev-2246	158	16	court	court	NOUN
inlawrev-2246	158	17	transferred	transfer	VERB
inlawrev-2246	158	18	the	the	DET
inlawrev-2246	158	19	cases	case	NOUN
inlawrev-2246	158	20	to	to	ADP
inlawrev-2246	158	21	the	the	DET
inlawrev-2246	158	22	lake	lake	PROPN
inlawrev-2246	158	23	county	county	PROPN
inlawrev-2246	158	24	criminal	criminal	PROPN
inlawrev-2246	158	25	court,^	court,^	PROPN
inlawrev-2246	158	26	'	'	PUNCT
inlawrev-2246	158	27	which	which	PRON
inlawrev-2246	158	28	granted	grant	VERB
inlawrev-2246	158	29	motions	motion	NOUN
inlawrev-2246	158	30	to	to	PART
inlawrev-2246	158	31	quash	quash	VERB
inlawrev-2246	158	32	the	the	DET
inlawrev-2246	158	33	indictments	indictment	NOUN
inlawrev-2246	158	34	on	on	ADP
inlawrev-2246	158	35	the	the	DET
inlawrev-2246	158	36	ground	ground	NOUN
inlawrev-2246	158	37	they	they	PRON
inlawrev-2246	158	38	charged	charge	VERB
inlawrev-2246	158	39	offenses	offense	NOUN
inlawrev-2246	158	40	committed	commit	VERB
inlawrev-2246	158	41	outside	outside	ADP
inlawrev-2246	158	42	the	the	DET
inlawrev-2246	158	43	jurisdiction	jurisdiction	NOUN
inlawrev-2246	158	44	of	of	ADP
inlawrev-2246	158	45	the	the	DET
inlawrev-2246	158	46	marion	marion	PROPN
inlawrev-2246	158	47	county	county	PROPN
inlawrev-2246	158	48	grand	grand	ADJ
inlawrev-2246	158	49	jury	jury	NOUN
inlawrev-2246	158	50	.	.	PUNCT
inlawrev-2246	159	1	the	the	DET
inlawrev-2246	159	2	court	court	NOUN
inlawrev-2246	159	3	of	of	ADP
inlawrev-2246	159	4	appeals	appeal	NOUN
inlawrev-2246	159	5	held	hold	VERB
inlawrev-2246	159	6	that	that	SCONJ
inlawrev-2246	159	7	both	both	DET
inlawrev-2246	159	8	jurisdiction	jurisdiction	NOUN
inlawrev-2246	159	9	and	and	CCONJ
inlawrev-2246	159	10	venue	venue	NOUN
inlawrev-2246	159	11	lay	lie	VERB
inlawrev-2246	159	12	in	in	ADP
inlawrev-2246	159	13	marion	marion	PROPN
inlawrev-2246	159	14	county	county	PROPN
inlawrev-2246	159	15	and	and	CCONJ
inlawrev-2246	159	16	ordered	order	VERB
inlawrev-2246	159	17	that	that	SCONJ
inlawrev-2246	159	18	the	the	DET
inlawrev-2246	159	19	cases	case	NOUN
inlawrev-2246	159	20	be	be	AUX
inlawrev-2246	159	21	transferred	transfer	VERB
inlawrev-2246	159	22	back	back	ADV
inlawrev-2246	159	23	to	to	ADP
inlawrev-2246	159	24	the	the	DET
inlawrev-2246	159	25	marion	marion	PROPN
inlawrev-2246	159	26	county	county	PROPN
inlawrev-2246	159	27	criminal	criminal	ADJ
inlawrev-2246	159	28	court	court	NOUN
inlawrev-2246	159	29	.	.	PUNCT
inlawrev-2246	160	1	in	in	ADP
inlawrev-2246	160	2	finding	find	VERB
inlawrev-2246	160	3	that	that	SCONJ
inlawrev-2246	160	4	the	the	DET
inlawrev-2246	160	5	alleged	allege	VERB
inlawrev-2246	160	6	offenses	offense	NOUN
inlawrev-2246	160	7	were	be	AUX
inlawrev-2246	160	8	committed	commit	VERB
inlawrev-2246	160	9	in	in	ADP
inlawrev-2246	160	10	marion	marion	PROPN
inlawrev-2246	160	11	county	county	PROPN
inlawrev-2246	160	12	,	,	PUNCT
inlawrev-2246	160	13	the	the	DET
inlawrev-2246	160	14	court	court	NOUN
inlawrev-2246	160	15	construed	construe	VERB
inlawrev-2246	160	16	"	"	PUNCT
inlawrev-2246	160	17	making	make	VERB
inlawrev-2246	160	18	"	"	PUNCT
inlawrev-2246	160	19	a	a	DET
inlawrev-2246	160	20	tax	tax	NOUN
inlawrev-2246	160	21	return	return	NOUN
inlawrev-2246	160	22	to	to	PART
inlawrev-2246	160	23	mean	mean	VERB
inlawrev-2246	160	24	"	"	PUNCT
inlawrev-2246	160	25	filing	file	VERB
inlawrev-2246	160	26	*	*	PROPN
inlawrev-2246	160	27	*	*	PUNCT
inlawrev-2246	160	28	the	the	DET
inlawrev-2246	160	29	return	return	NOUN
inlawrev-2246	160	30	and	and	CCONJ
inlawrev-2246	160	31	concluded	conclude	VERB
inlawrev-2246	160	32	that	that	SCONJ
inlawrev-2246	160	33	a	a	DET
inlawrev-2246	160	34	filled	fill	VERB
inlawrev-2246	160	35	-	-	PUNCT
inlawrev-2246	160	36	in	in	ADP
inlawrev-2246	160	37	tax	tax	NOUN
inlawrev-2246	160	38	form	form	NOUN
inlawrev-2246	160	39	does	do	AUX
inlawrev-2246	160	40	not	not	PART
inlawrev-2246	160	41	become	become	VERB
inlawrev-2246	160	42	a	a	DET
inlawrev-2246	160	43	"	"	PUNCT
inlawrev-2246	160	44	return	return	NOUN
inlawrev-2246	160	45	"	"	PUNCT
inlawrev-2246	160	46	until	until	SCONJ
inlawrev-2246	160	47	it	it	PRON
inlawrev-2246	160	48	is	be	AUX
inlawrev-2246	160	49	filed	file	VERB
inlawrev-2246	160	50	.	.	PUNCT
inlawrev-2246	161	1	the	the	DET
inlawrev-2246	161	2	opinion	opinion	NOUN
inlawrev-2246	161	3	quoted	quote	VERB
inlawrev-2246	161	4	approvingly	approvingly	ADV
inlawrev-2246	161	5	from	from	ADP
inlawrev-2246	161	6	a	a	DET
inlawrev-2246	161	7	federal	federal	ADJ
inlawrev-2246	161	8	case^	case^	PROPN
inlawrev-2246	161	9	*	*	NUM
inlawrev-2246	161	10	which	which	PRON
inlawrev-2246	161	11	reached	reach	VERB
inlawrev-2246	161	12	the	the	DET
inlawrev-2246	161	13	same	same	ADJ
inlawrev-2246	161	14	conclusions	conclusion	NOUN
inlawrev-2246	161	15	with	with	ADP
inlawrev-2246	161	16	respect	respect	NOUN
inlawrev-2246	161	17	to	to	ADP
inlawrev-2246	161	18	similar	similar	ADJ
inlawrev-2246	161	19	statutory	statutory	ADJ
inlawrev-2246	161	20	language	language	NOUN
inlawrev-2246	161	21	in	in	ADP
inlawrev-2246	161	22	section	section	NOUN
inlawrev-2246	161	23	7206(1	7206(1	NUM
inlawrev-2246	161	24	)	)	PUNCT
inlawrev-2246	161	25	of	of	ADP
inlawrev-2246	161	26	the	the	DET
inlawrev-2246	161	27	internal	internal	ADJ
inlawrev-2246	161	28	revenue	revenue	NOUN
inlawrev-2246	161	29	code	code	NOUN
inlawrev-2246	161	30	of	of	ADP
inlawrev-2246	161	31	1954.^	1954.^	NUM
inlawrev-2246	161	32	'	'	PUNCT
inlawrev-2246	161	33	the	the	DET
inlawrev-2246	161	34	court	court	NOUN
inlawrev-2246	161	35	of	of	ADP
inlawrev-2246	161	36	appeals	appeals	PROPN
inlawrev-2246	161	37	felt	feel	VERB
inlawrev-2246	161	38	that	that	SCONJ
inlawrev-2246	161	39	any	any	DET
inlawrev-2246	161	40	defect	defect	NOUN
inlawrev-2246	161	41	in	in	ADP
inlawrev-2246	161	42	a	a	DET
inlawrev-2246	161	43	tax	tax	NOUN
inlawrev-2246	161	44	return	return	NOUN
inlawrev-2246	161	45	does	do	AUX
inlawrev-2246	161	46	not	not	PART
inlawrev-2246	161	47	become	become	VERB
inlawrev-2246	161	48	material	material	NOUN
inlawrev-2246	161	49	until	until	SCONJ
inlawrev-2246	161	50	the	the	DET
inlawrev-2246	161	51	return	return	NOUN
inlawrev-2246	161	52	is	be	AUX
inlawrev-2246	161	53	filed	file	VERB
inlawrev-2246	161	54	and	and	CCONJ
inlawrev-2246	161	55	therefore	therefore	ADV
inlawrev-2246	161	56	taxpayers	taxpayer	NOUN
inlawrev-2246	161	57	are	be	AUX
inlawrev-2246	161	58	entitled	entitle	VERB
inlawrev-2246	161	59	to	to	ADP
inlawrev-2246	161	60	a	a	DET
inlawrev-2246	161	61	"	"	PUNCT
inlawrev-2246	161	62	right	right	NOUN
inlawrev-2246	161	63	of	of	ADP
inlawrev-2246	161	64	self	self	NOUN
inlawrev-2246	161	65	-	-	PUNCT
inlawrev-2246	161	66	correction	correction	NOUN
inlawrev-2246	161	67	"	"	PUNCT
inlawrev-2246	161	68	if	if	SCONJ
inlawrev-2246	161	69	they	they	PRON
inlawrev-2246	161	70	should	should	AUX
inlawrev-2246	161	71	decide	decide	VERB
inlawrev-2246	161	72	not	not	PART
inlawrev-2246	161	73	to	to	PART
inlawrev-2246	161	74	file	file	VERB
inlawrev-2246	161	75	false	false	ADJ
inlawrev-2246	161	76	returns	return	NOUN
inlawrev-2246	161	77	after	after	SCONJ
inlawrev-2246	161	78	they	they	PRON
inlawrev-2246	161	79	are	be	AUX
inlawrev-2246	161	80	completed	complete	VERB
inlawrev-2246	161	81	and	and	CCONJ
inlawrev-2246	161	82	signed	sign	VERB
inlawrev-2246	161	83	.	.	PUNCT
inlawrev-2246	162	1	it	it	PRON
inlawrev-2246	162	2	was	be	AUX
inlawrev-2246	162	3	also	also	ADV
inlawrev-2246	162	4	pointed	point	VERB
inlawrev-2246	162	5	out	out	ADP
inlawrev-2246	162	6	that	that	SCONJ
inlawrev-2246	162	7	a	a	DET
inlawrev-2246	162	8	contrary	contrary	ADJ
inlawrev-2246	162	9	interpretation	interpretation	NOUN
inlawrev-2246	162	10	could	could	AUX
inlawrev-2246	162	11	defeat	defeat	VERB
inlawrev-2246	162	12	enforcement	enforcement	NOUN
inlawrev-2246	162	13	of	of	ADP
inlawrev-2246	162	14	the	the	DET
inlawrev-2246	162	15	statute	statute	NOUN
inlawrev-2246	162	16	where	where	SCONJ
inlawrev-2246	162	17	returns	return	NOUN
inlawrev-2246	162	18	are	be	AUX
inlawrev-2246	162	19	prepared	prepared	ADJ
inlawrev-2246	162	20	and	and	CCONJ
inlawrev-2246	162	21	signed	sign	VERB
inlawrev-2246	162	22	outside	outside	ADP
inlawrev-2246	162	23	the	the	DET
inlawrev-2246	162	24	state	state	NOUN
inlawrev-2246	162	25	.	.	PUNCT
inlawrev-2246	163	1	under	under	ADP
inlawrev-2246	163	2	the	the	DET
inlawrev-2246	163	3	federal	federal	ADJ
inlawrev-2246	163	4	statute	statute	NOUN
inlawrev-2246	163	5	,	,	PUNCT
inlawrev-2246	163	6	however	however	ADV
inlawrev-2246	163	7	,	,	PUNCT
inlawrev-2246	163	8	the	the	DET
inlawrev-2246	163	9	courts	court	NOUN
inlawrev-2246	163	10	have	have	AUX
inlawrev-2246	163	11	generally	generally	ADV
inlawrev-2246	163	12	concluded	conclude	VERB
inlawrev-2246	163	13	that	that	SCONJ
inlawrev-2246	163	14	making	make	VERB
inlawrev-2246	163	15	a	a	DET
inlawrev-2246	163	16	return	return	NOUN
inlawrev-2246	163	17	is	be	AUX
inlawrev-2246	163	18	a	a	DET
inlawrev-2246	163	19	continuous	continuous	ADJ
inlawrev-2246	163	20	act	act	NOUN
inlawrev-2246	163	21	occurring	occur	VERB
inlawrev-2246	163	22	in	in	ADP
inlawrev-2246	163	23	any	any	DET
inlawrev-2246	163	24	place	place	NOUN
inlawrev-2246	163	25	where	where	SCONJ
inlawrev-2246	163	26	some	some	DET
inlawrev-2246	163	27	part	part	NOUN
inlawrev-2246	163	28	of	of	ADP
inlawrev-2246	163	29	the	the	DET
inlawrev-2246	163	30	return	return	NOUN
inlawrev-2246	163	31	is	be	AUX
inlawrev-2246	163	32	prepared	prepare	VERB
inlawrev-2246	163	33	as	as	ADV
inlawrev-2246	163	34	well	well	ADV
inlawrev-2246	163	35	as	as	ADP
inlawrev-2246	163	36	the	the	DET
inlawrev-2246	163	37	place	place	NOUN
inlawrev-2246	163	38	where	where	SCONJ
inlawrev-2246	163	39	it	it	PRON
inlawrev-2246	163	40	is	be	AUX
inlawrev-2246	163	41	filed.^	filed.^	PROPN
inlawrev-2246	163	42	°	°	PROPN
inlawrev-2246	163	43	accordingly	accordingly	ADV
inlawrev-2246	163	44	,	,	PUNCT
inlawrev-2246	163	45	prosecution	prosecution	NOUN
inlawrev-2246	163	46	is	be	AUX
inlawrev-2246	163	47	permitted	permit	VERB
inlawrev-2246	163	48	2	2	NUM
inlawrev-2246	163	49	*	*	SYM
inlawrev-2246	163	50	337	337	NUM
inlawrev-2246	163	51	n.e.2d	n.e.2d	NOUN
inlawrev-2246	163	52	543	543	NUM
inlawrev-2246	163	53	(	(	PUNCT
inlawrev-2246	163	54	ind	ind	NOUN
inlawrev-2246	163	55	.	.	PUNCT
inlawrev-2246	164	1	ct	ct	PROPN
inlawrev-2246	164	2	.	.	PUNCT
inlawrev-2246	165	1	app	app	PROPN
inlawrev-2246	165	2	.	.	PROPN
inlawrev-2246	166	1	1975	1975	NUM
inlawrev-2246	166	2	)	)	PUNCT
inlawrev-2246	166	3	.	.	PUNCT
inlawrev-2246	167	1	27the	27the	PRON
inlawrev-2246	167	2	transfer	transfer	NOUN
inlawrev-2246	167	3	was	be	AUX
inlawrev-2246	167	4	made	make	VERB
inlawrev-2246	167	5	pursuant	pursuant	ADJ
inlawrev-2246	167	6	to	to	ADP
inlawrev-2246	167	7	ind	ind	PROPN
inlawrev-2246	167	8	.	.	PUNCT
inlawrev-2246	168	1	code	code	PROPN
inlawrev-2246	168	2	§	§	PROPN
inlawrev-2246	168	3	35	35	NUM
inlawrev-2246	168	4	-	-	SYM
inlawrev-2246	168	5	1	1	NUM
inlawrev-2246	168	6	-	-	PUNCT
inlawrev-2246	168	7	38	38	NUM
inlawrev-2246	168	8	-	-	SYM
inlawrev-2246	168	9	2	2	NUM
inlawrev-2246	168	10	(	(	PUNCT
inlawrev-2246	168	11	burns	burn	NOUN
inlawrev-2246	168	12	1975	1975	NUM
inlawrev-2246	168	13	)	)	PUNCT
inlawrev-2246	169	1	[	[	X
inlawrev-2246	169	2	superseded	supersede	VERB
inlawrev-2246	169	3	by	by	ADP
inlawrev-2246	169	4	i	i	PROPN
inlawrev-2246	169	5	d.	d.	PROPN
inlawrev-2246	169	6	§	§	PROPN
inlawrev-2246	169	7	35	35	NUM
inlawrev-2246	169	8	-	-	SYM
inlawrev-2246	169	9	1.1	1.1	NUM
inlawrev-2246	169	10	-	-	PUNCT
inlawrev-2246	169	11	2	2	NUM
inlawrev-2246	169	12	-	-	SYM
inlawrev-2246	169	13	6	6	NUM
inlawrev-2246	169	14	(	(	PUNCT
inlawrev-2246	169	15	burns	burn	NOUN
inlawrev-2246	169	16	1975	1975	NUM
inlawrev-2246	169	17	)	)	PUNCT
inlawrev-2246	169	18	]	]	PUNCT
inlawrev-2246	169	19	,	,	PUNCT
inlawrev-2246	169	20	which	which	PRON
inlawrev-2246	169	21	provided	provide	VERB
inlawrev-2246	169	22	for	for	ADP
inlawrev-2246	169	23	transfer	transfer	NOUN
inlawrev-2246	169	24	to	to	ADP
inlawrev-2246	169	25	the	the	DET
inlawrev-2246	169	26	proper	proper	ADJ
inlawrev-2246	169	27	county	county	NOUN
inlawrev-2246	169	28	where	where	SCONJ
inlawrev-2246	169	29	it	it	PRON
inlawrev-2246	169	30	appeared	appear	VERB
inlawrev-2246	169	31	a	a	DET
inlawrev-2246	169	32	defendant	defendant	NOUN
inlawrev-2246	169	33	had	have	AUX
inlawrev-2246	169	34	been	be	AUX
inlawrev-2246	169	35	prosecuted	prosecute	VERB
inlawrev-2246	169	36	in	in	ADP
inlawrev-2246	169	37	a	a	DET
inlawrev-2246	169	38	county	county	NOUN
inlawrev-2246	169	39	not	not	PART
inlawrev-2246	169	40	having	have	VERB
inlawrev-2246	169	41	jurisdiction	jurisdiction	NOUN
inlawrev-2246	169	42	of	of	ADP
inlawrev-2246	169	43	an	an	DET
inlawrev-2246	169	44	offense	offense	NOUN
inlawrev-2246	169	45	.	.	PUNCT
inlawrev-2246	170	1	"	"	PUNCT
inlawrev-2246	170	2	united	united	PROPN
inlawrev-2246	170	3	states	states	PROPN
inlawrev-2246	170	4	v.	v.	ADP
inlawrev-2246	170	5	gilkey	gilkey	PROPN
inlawrev-2246	170	6	,	,	PUNCT
inlawrev-2246	170	7	362	362	NUM
inlawrev-2246	170	8	f.	f.	PROPN
inlawrev-2246	170	9	supp	supp	PROPN
inlawrev-2246	170	10	.	.	PUNCT
inlawrev-2246	171	1	1069	1069	NUM
inlawrev-2246	171	2	,	,	PUNCT
inlawrev-2246	171	3	1071	1071	NUM
inlawrev-2246	171	4	-	-	SYM
inlawrev-2246	171	5	72	72	NUM
inlawrev-2246	171	6	(	(	PUNCT
inlawrev-2246	171	7	e.d	e.d	PROPN
inlawrev-2246	171	8	.	.	PROPN
inlawrev-2246	171	9	pa	pa	PROPN
inlawrev-2246	171	10	.	.	PROPN
inlawrev-2246	171	11	1973	1973	NUM
inlawrev-2246	171	12	)	)	PUNCT
inlawrev-2246	171	13	.	.	PUNCT
inlawrev-2246	172	1	29c/.	29c/.	NUM
inlawrev-2246	172	2	united	united	PROPN
inlawrev-2246	172	3	states	states	PROPN
inlawrev-2246	172	4	v.	v.	CCONJ
inlawrev-2246	172	5	habig	habig	ADJ
inlawrev-2246	172	6	,	,	PUNCT
inlawrev-2246	172	7	390	390	NUM
inlawrev-2246	172	8	u.s	u.s	PROPN
inlawrev-2246	172	9	.	.	PROPN
inlawrev-2246	172	10	222	222	NUM
inlawrev-2246	172	11	(	(	PUNCT
inlawrev-2246	172	12	1968	1968	NUM
inlawrev-2246	172	13	)	)	PUNCT
inlawrev-2246	172	14	;	;	PUNCT
inlawrev-2246	172	15	butzman	butzman	PROPN
inlawrev-2246	172	16	v.	v.	PROPN
inlawrev-2246	172	17	united	united	PROPN
inlawrev-2246	172	18	states	states	PROPN
inlawrev-2246	172	19	,	,	PUNCT
inlawrev-2246	172	20	205	205	NUM
inlawrev-2246	172	21	f.2d	f.2d	NOUN
inlawrev-2246	172	22	343	343	NUM
inlawrev-2246	172	23	(	(	PUNCT
inlawrev-2246	172	24	6th	6th	ADJ
inlawrev-2246	172	25	cir	cir	NOUN
inlawrev-2246	172	26	.	.	PUNCT
inlawrev-2246	172	27	)	)	PUNCT
inlawrev-2246	172	28	,	,	PUNCT
inlawrev-2246	172	29	cert	cert	NOUN
inlawrev-2246	172	30	,	,	PUNCT
inlawrev-2246	172	31	denied	deny	VERB
inlawrev-2246	172	32	,	,	PUNCT
inlawrev-2246	172	33	346	346	NUM
inlawrev-2246	172	34	u.s	u.s	PROPN
inlawrev-2246	172	35	.	.	PROPN
inlawrev-2246	172	36	828	828	NUM
inlawrev-2246	172	37	(	(	PUNCT
inlawrev-2246	172	38	1953	1953	NUM
inlawrev-2246	172	39	)	)	PUNCT
inlawrev-2246	172	40	;	;	PUNCT
inlawrev-2246	172	41	united	united	PROPN
inlawrev-2246	172	42	states	states	PROPN
inlawrev-2246	172	43	v.	v.	ADP
inlawrev-2246	172	44	horowitz	horowitz	PROPN
inlawrev-2246	172	45	,	,	PUNCT
inlawrev-2246	172	46	247	247	NUM
inlawrev-2246	172	47	f.	f.	PROPN
inlawrev-2246	172	48	supp	supp	PROPN
inlawrev-2246	172	49	.	.	PUNCT
inlawrev-2246	173	1	412	412	NUM
inlawrev-2246	173	2	(	(	PUNCT
inlawrev-2246	173	3	n.d	n.d	PROPN
inlawrev-2246	173	4	.	.	PROPN
inlawrev-2246	173	5	111	111	NUM
inlawrev-2246	173	6	.	.	PUNCT
inlawrev-2246	173	7	1965	1965	NUM
inlawrev-2246	173	8	)	)	PUNCT
inlawrev-2246	173	9	.	.	PUNCT
inlawrev-2246	174	1	contra	contra	PROPN
inlawrev-2246	174	2	,	,	PUNCT
inlawrev-2246	174	3	united	united	PROPN
inlawrev-2246	174	4	states	states	PROPN
inlawrev-2246	174	5	v.	v.	ADP
inlawrev-2246	174	6	wyman	wyman	PROPN
inlawrev-2246	174	7	,	,	PUNCT
inlawrev-2246	174	8	125	125	NUM
inlawrev-2246	174	9	f.	f.	PROPN
inlawrev-2246	174	10	supp	supp	PROPN
inlawrev-2246	174	11	.	.	PUNCT
inlawrev-2246	175	1	276	276	NUM
inlawrev-2246	175	2	(	(	PUNCT
inlawrev-2246	175	3	w.d	w.d	PROPN
inlawrev-2246	175	4	.	.	PROPN
inlawrev-2246	175	5	mo	mo	PROPN
inlawrev-2246	175	6	.	.	PROPN
inlawrev-2246	175	7	1954	1954	NUM
inlawrev-2246	175	8	)	)	PUNCT
inlawrev-2246	175	9	.	.	PUNCT
inlawrev-2246	176	1	^	^	PUNCT
inlawrev-2246	176	2	°	°	PRON
inlawrev-2246	176	3	see	see	VERB
inlawrev-2246	176	4	united	united	PROPN
inlawrev-2246	176	5	states	states	PROPN
inlawrev-2246	176	6	v.	v.	ADP
inlawrev-2246	176	7	bettenhausen	bettenhausen	PROPN
inlawrev-2246	176	8	,	,	PUNCT
inlawrev-2246	176	9	499	499	NUM
inlawrev-2246	176	10	f.2d	f.2d	NOUN
inlawrev-2246	176	11	1223	1223	NUM
inlawrev-2246	176	12	(	(	PUNCT
inlawrev-2246	176	13	10th	10th	ADJ
inlawrev-2246	176	14	cir	cir	NOUN
inlawrev-2246	176	15	.	.	PROPN
inlawrev-2246	176	16	1974	1974	NUM
inlawrev-2246	176	17	)	)	PUNCT
inlawrev-2246	176	18	;	;	PUNCT
inlawrev-2246	176	19	united	united	PROPN
inlawrev-2246	176	20	states	states	PROPN
inlawrev-2246	176	21	v.	v.	PROPN
inlawrev-2246	176	22	lawhon	lawhon	PROPN
inlawrev-2246	176	23	,	,	PUNCT
inlawrev-2246	176	24	499	499	NUM
inlawrev-2246	176	25	f.2d	f.2d	NOUN
inlawrev-2246	176	26	352	352	NUM
inlawrev-2246	176	27	(	(	PUNCT
inlawrev-2246	176	28	5th	5th	ADJ
inlawrev-2246	176	29	cir	cir	NOUN
inlawrev-2246	176	30	.	.	PROPN
inlawrev-2246	176	31	1974	1974	NUM
inlawrev-2246	176	32	)	)	PUNCT
inlawrev-2246	176	33	,	,	PUNCT
inlawrev-2246	176	34	cert	cert	NOUN
inlawrev-2246	176	35	,	,	PUNCT
inlawrev-2246	176	36	denied	deny	VERB
inlawrev-2246	176	37	,	,	PUNCT
inlawrev-2246	176	38	419	419	NUM
inlawrev-2246	177	1	u.s	u.s	PROPN
inlawrev-2246	177	2	.	.	PROPN
inlawrev-2246	177	3	1121	1121	NUM
inlawrev-2246	177	4	(	(	PUNCT
inlawrev-2246	177	5	1975	1975	NUM
inlawrev-2246	177	6	)	)	PUNCT
inlawrev-2246	177	7	;	;	PUNCT
inlawrev-2246	177	8	united	united	PROPN
inlawrev-2246	177	9	states	states	PROPN
inlawrev-2246	177	10	v.	v.	PROPN
inlawrev-2246	177	11	slutsky	slutsky	PROPN
inlawrev-2246	177	12	,	,	PUNCT
inlawrev-2246	177	13	487	487	NUM
inlawrev-2246	177	14	f.2d	f.2d	SYM
inlawrev-2246	177	15	832	832	NUM
inlawrev-2246	177	16	(	(	PUNCT
inlawrev-2246	177	17	2d	2d	NUM
inlawrev-2246	177	18	cir	cir	NOUN
inlawrev-2246	177	19	.	.	PROPN
inlawrev-2246	177	20	1973	1973	NUM
inlawrev-2246	177	21	)	)	PUNCT
inlawrev-2246	177	22	;	;	PUNCT
inlawrev-2246	177	23	united	united	PROPN
inlawrev-2246	177	24	1976	1976	NUM
inlawrev-2246	177	25	]	]	PUNCT
inlawrev-2246	177	26	survey	survey	NOUN
inlawrev-2246	177	27	—	—	PUNCT
inlawrev-2246	177	28	taxation	taxation	NOUN
inlawrev-2246	177	29	347	347	NUM
inlawrev-2246	177	30	in	in	ADP
inlawrev-2246	177	31	any	any	DET
inlawrev-2246	177	32	district	district	NOUN
inlawrev-2246	177	33	where	where	SCONJ
inlawrev-2246	177	34	any	any	DET
inlawrev-2246	177	35	part	part	NOUN
inlawrev-2246	177	36	of	of	ADP
inlawrev-2246	177	37	the	the	DET
inlawrev-2246	177	38	offense	offense	NOUN
inlawrev-2246	177	39	took	take	VERB
inlawrev-2246	177	40	place	place	NOUN
inlawrev-2246	177	41	.	.	PUNCT
inlawrev-2246	177	42	''	''	PUNCT
inlawrev-2246	178	1	the	the	DET
inlawrev-2246	178	2	opinion	opinion	NOUN
inlawrev-2246	178	3	in	in	ADP
inlawrev-2246	178	4	moles	mole	NOUN
inlawrev-2246	178	5	,	,	PUNCT
inlawrev-2246	178	6	on	on	ADP
inlawrev-2246	178	7	the	the	DET
inlawrev-2246	178	8	other	other	ADJ
inlawrev-2246	178	9	hand	hand	NOUN
inlawrev-2246	178	10	,	,	PUNCT
inlawrev-2246	178	11	implies	imply	VERB
inlawrev-2246	178	12	that	that	SCONJ
inlawrev-2246	178	13	trials	trial	NOUN
inlawrev-2246	178	14	under	under	ADP
inlawrev-2246	178	15	the	the	DET
inlawrev-2246	178	16	indiana	indiana	PROPN
inlawrev-2246	178	17	statute	statute	PROPN
inlawrev-2246	178	18	are	be	AUX
inlawrev-2246	178	19	proper	proper	ADJ
inlawrev-2246	178	20	only	only	ADV
inlawrev-2246	178	21	in	in	ADP
inlawrev-2246	178	22	the	the	DET
inlawrev-2246	178	23	county	county	NOUN
inlawrev-2246	178	24	where	where	SCONJ
inlawrev-2246	178	25	the	the	DET
inlawrev-2246	178	26	tax	tax	NOUN
inlawrev-2246	178	27	return	return	NOUN
inlawrev-2246	178	28	is	be	AUX
inlawrev-2246	178	29	filed	file	VERB
inlawrev-2246	178	30	,	,	PUNCT
inlawrev-2246	178	31	i.e.	i.e.	X
inlawrev-2246	178	32	,	,	PUNCT
inlawrev-2246	178	33	marion	marion	PROPN
inlawrev-2246	178	34	county	county	PROPN
inlawrev-2246	178	35	.	.	PUNCT
inlawrev-2246	179	1	defendants	defendant	NOUN
inlawrev-2246	179	2	residing	reside	VERB
inlawrev-2246	179	3	in	in	ADP
inlawrev-2246	179	4	other	other	ADJ
inlawrev-2246	179	5	counties	county	NOUN
inlawrev-2246	179	6	may	may	AUX
inlawrev-2246	179	7	therefore	therefore	ADV
inlawrev-2246	179	8	be	be	AUX
inlawrev-2246	179	9	put	put	VERB
inlawrev-2246	179	10	to	to	ADP
inlawrev-2246	179	11	the	the	DET
inlawrev-2246	179	12	hardship	hardship	NOUN
inlawrev-2246	179	13	of	of	ADP
inlawrev-2246	179	14	producing	produce	VERB
inlawrev-2246	179	15	witnesses	witness	NOUN
inlawrev-2246	179	16	and	and	CCONJ
inlawrev-2246	179	17	otherwise	otherwise	ADV
inlawrev-2246	179	18	defending	defend	VERB
inlawrev-2246	179	19	themselves	themselves	PRON
inlawrev-2246	179	20	in	in	ADP
inlawrev-2246	179	21	marion	marion	PROPN
inlawrev-2246	179	22	county	county	PROPN
inlawrev-2246	179	23	.	.	PUNCT
inlawrev-2246	180	1	while	while	SCONJ
inlawrev-2246	180	2	it	it	PRON
inlawrev-2246	180	3	is	be	AUX
inlawrev-2246	180	4	sensible	sensible	ADJ
inlawrev-2246	180	5	to	to	PART
inlawrev-2246	180	6	require	require	VERB
inlawrev-2246	180	7	that	that	SCONJ
inlawrev-2246	180	8	filing	filing	NOUN
inlawrev-2246	180	9	is	be	AUX
inlawrev-2246	180	10	a	a	DET
inlawrev-2246	180	11	necessary	necessary	ADJ
inlawrev-2246	180	12	element	element	NOUN
inlawrev-2246	180	13	of	of	ADP
inlawrev-2246	180	14	the	the	DET
inlawrev-2246	180	15	offense	offense	NOUN
inlawrev-2246	180	16	of	of	ADP
inlawrev-2246	180	17	"	"	PUNCT
inlawrev-2246	180	18	making	make	VERB
inlawrev-2246	180	19	"	"	PUNCT
inlawrev-2246	180	20	a	a	DET
inlawrev-2246	180	21	false	false	ADJ
inlawrev-2246	180	22	tax	tax	NOUN
inlawrev-2246	180	23	return	return	NOUN
inlawrev-2246	180	24	,	,	PUNCT
inlawrev-2246	180	25	it	it	PRON
inlawrev-2246	180	26	does	do	AUX
inlawrev-2246	180	27	not	not	PART
inlawrev-2246	180	28	follow	follow	VERB
inlawrev-2246	180	29	that	that	DET
inlawrev-2246	180	30	preparation	preparation	NOUN
inlawrev-2246	180	31	of	of	ADP
inlawrev-2246	180	32	the	the	DET
inlawrev-2246	180	33	return	return	NOUN
inlawrev-2246	180	34	is	be	AUX
inlawrev-2246	180	35	not	not	PART
inlawrev-2246	180	36	also	also	ADV
inlawrev-2246	180	37	part	part	NOUN
inlawrev-2246	180	38	of	of	ADP
inlawrev-2246	180	39	the	the	DET
inlawrev-2246	180	40	offense	offense	NOUN
inlawrev-2246	180	41	.	.	PUNCT
inlawrev-2246	181	1	it	it	PRON
inlawrev-2246	181	2	should	should	AUX
inlawrev-2246	181	3	be	be	AUX
inlawrev-2246	181	4	permissible	permissible	ADJ
inlawrev-2246	181	5	to	to	PART
inlawrev-2246	181	6	prosecute	prosecute	VERB
inlawrev-2246	181	7	in	in	ADP
inlawrev-2246	181	8	the	the	DET
inlawrev-2246	181	9	county	county	NOUN
inlawrev-2246	181	10	where	where	SCONJ
inlawrev-2246	181	11	preparation	preparation	NOUN
inlawrev-2246	181	12	of	of	ADP
inlawrev-2246	181	13	a	a	DET
inlawrev-2246	181	14	false	false	ADJ
inlawrev-2246	181	15	return	return	NOUN
inlawrev-2246	181	16	took	take	VERB
inlawrev-2246	181	17	place	place	NOUN
inlawrev-2246	181	18	as	as	ADV
inlawrev-2246	181	19	well	well	ADV
inlawrev-2246	181	20	as	as	ADP
inlawrev-2246	181	21	in	in	ADP
inlawrev-2246	181	22	the	the	DET
inlawrev-2246	181	23	county	county	NOUN
inlawrev-2246	181	24	where	where	SCONJ
inlawrev-2246	181	25	it	it	PRON
inlawrev-2246	181	26	was	be	AUX
inlawrev-2246	181	27	filed	file	VERB
inlawrev-2246	181	28	.	.	PUNCT
inlawrev-2246	182	1	moreover	moreover	ADV
inlawrev-2246	182	2	,	,	PUNCT
inlawrev-2246	182	3	where	where	SCONJ
inlawrev-2246	182	4	prosecution	prosecution	NOUN
inlawrev-2246	182	5	is	be	AUX
inlawrev-2246	182	6	begun	begin	VERB
inlawrev-2246	182	7	in	in	ADP
inlawrev-2246	182	8	the	the	DET
inlawrev-2246	182	9	county	county	NOUN
inlawrev-2246	182	10	of	of	ADP
inlawrev-2246	182	11	filing	filing	NOUN
inlawrev-2246	182	12	,	,	PUNCT
inlawrev-2246	182	13	a	a	DET
inlawrev-2246	182	14	change	change	NOUN
inlawrev-2246	182	15	of	of	ADP
inlawrev-2246	182	16	venue	venue	NOUN
inlawrev-2246	182	17	to	to	ADP
inlawrev-2246	182	18	the	the	DET
inlawrev-2246	182	19	county	county	NOUN
inlawrev-2246	182	20	where	where	SCONJ
inlawrev-2246	182	21	the	the	DET
inlawrev-2246	182	22	return	return	NOUN
inlawrev-2246	182	23	was	be	AUX
inlawrev-2246	182	24	prepared	prepared	ADJ
inlawrev-2246	182	25	should	should	AUX
inlawrev-2246	182	26	be	be	AUX
inlawrev-2246	182	27	permitted	permit	VERB
inlawrev-2246	182	28	if	if	SCONJ
inlawrev-2246	182	29	it	it	PRON
inlawrev-2246	182	30	appears	appear	VERB
inlawrev-2246	182	31	to	to	PART
inlawrev-2246	182	32	be	be	AUX
inlawrev-2246	182	33	the	the	DET
inlawrev-2246	182	34	better	well	ADJ
inlawrev-2246	182	35	forum	forum	NOUN
inlawrev-2246	182	36	in	in	ADP
inlawrev-2246	182	37	which	which	PRON
inlawrev-2246	182	38	to	to	PART
inlawrev-2246	182	39	try	try	VERB
inlawrev-2246	182	40	the	the	DET
inlawrev-2246	182	41	case	case	NOUN
inlawrev-2246	182	42	.	.	PUNCT
inlawrev-2246	182	43	"	"	PUNCT
inlawrev-2246	183	1	3	3	X
inlawrev-2246	183	2	.	.	X
inlawrev-2246	183	3	credit	credit	NOUN
inlawrev-2246	183	4	for	for	ADP
inlawrev-2246	183	5	investments	investment	NOUN
inlawrev-2246	183	6	in	in	ADP
inlawrev-2246	183	7	neighbarhood	neighbarhood	NOUN
inlawrev-2246	183	8	assistance	assistance	NOUN
inlawrev-2246	183	9	programs	program	NOUN
inlawrev-2246	183	10	in	in	ADP
inlawrev-2246	183	11	impoverished	impoverished	ADJ
inlawrev-2246	183	12	areas	area	NOUN
inlawrev-2246	183	13	a	a	DET
inlawrev-2246	183	14	new	new	ADJ
inlawrev-2246	183	15	income	income	NOUN
inlawrev-2246	183	16	tax	tax	NOUN
inlawrev-2246	183	17	credit	credit	NOUN
inlawrev-2246	183	18	was	be	AUX
inlawrev-2246	183	19	enacted	enact	VERB
inlawrev-2246	183	20	for	for	ADP
inlawrev-2246	183	21	investments	investment	NOUN
inlawrev-2246	183	22	in	in	ADP
inlawrev-2246	183	23	certain	certain	ADJ
inlawrev-2246	183	24	neighborhood	neighborhood	NOUN
inlawrev-2246	183	25	assistance	assistance	NOUN
inlawrev-2246	183	26	programs	program	NOUN
inlawrev-2246	183	27	in	in	ADP
inlawrev-2246	183	28	impoverished	impoverished	ADJ
inlawrev-2246	183	29	areas	area	NOUN
inlawrev-2246	183	30	,	,	PUNCT
inlawrev-2246	183	31	either	either	CCONJ
inlawrev-2246	183	32	directly	directly	ADV
inlawrev-2246	183	33	or	or	CCONJ
inlawrev-2246	183	34	by	by	ADP
inlawrev-2246	183	35	contributions	contribution	NOUN
inlawrev-2246	183	36	to	to	ADP
inlawrev-2246	183	37	neighborhood	neighborhood	NOUN
inlawrev-2246	183	38	organizations	organization	NOUN
inlawrev-2246	183	39	.	.	PUNCT
inlawrev-2246	183	40	"	"	PUNCT
inlawrev-2246	184	1	the	the	DET
inlawrev-2246	184	2	credit	credit	NOUN
inlawrev-2246	184	3	is	be	AUX
inlawrev-2246	184	4	allowed	allow	VERB
inlawrev-2246	184	5	for	for	ADP
inlawrev-2246	184	6	physical	physical	ADJ
inlawrev-2246	184	7	improvement	improvement	NOUN
inlawrev-2246	184	8	of	of	ADP
inlawrev-2246	184	9	impoverished	impoverished	ADJ
inlawrev-2246	184	10	areas	area	NOUN
inlawrev-2246	184	11	,	,	PUNCT
inlawrev-2246	184	12	job	job	NOUN
inlawrev-2246	184	13	training	training	NOUN
inlawrev-2246	184	14	and	and	CCONJ
inlawrev-2246	184	15	education	education	NOUN
inlawrev-2246	184	16	of	of	ADP
inlawrev-2246	184	17	individuals	individual	NOUN
inlawrev-2246	184	18	not	not	PART
inlawrev-2246	184	19	employed	employ	VERB
inlawrev-2246	184	20	by	by	ADP
inlawrev-2246	184	21	the	the	DET
inlawrev-2246	184	22	person	person	NOUN
inlawrev-2246	184	23	or	or	CCONJ
inlawrev-2246	184	24	firm	firm	ADJ
inlawrev-2246	184	25	claiming	claim	VERB
inlawrev-2246	184	26	the	the	DET
inlawrev-2246	184	27	credit	credit	NOUN
inlawrev-2246	184	28	,	,	PUNCT
inlawrev-2246	184	29	crime	crime	NOUN
inlawrev-2246	184	30	prevention	prevention	NOUN
inlawrev-2246	184	31	,	,	PUNCT
inlawrev-2246	184	32	counseling	counseling	NOUN
inlawrev-2246	184	33	,	,	PUNCT
inlawrev-2246	184	34	emergency	emergency	NOUN
inlawrev-2246	184	35	assistance	assistance	NOUN
inlawrev-2246	184	36	,	,	PUNCT
inlawrev-2246	184	37	medical	medical	ADJ
inlawrev-2246	184	38	care	care	NOUN
inlawrev-2246	184	39	,	,	PUNCT
inlawrev-2246	184	40	housing	housing	NOUN
inlawrev-2246	184	41	,	,	PUNCT
inlawrev-2246	184	42	and	and	CCONJ
inlawrev-2246	184	43	recreational	recreational	ADJ
inlawrev-2246	184	44	facilities.^	facilities.^	NOUN
inlawrev-2246	184	45	'	'	NOUN
inlawrev-2246	184	46	*	*	NOUN
inlawrev-2246	184	47	an	an	DET
inlawrev-2246	184	48	"	"	PUNCT
inlawrev-2246	184	49	impoverished	impoverished	ADJ
inlawrev-2246	184	50	area	area	NOUN
inlawrev-2246	184	51	"	"	PUNCT
inlawrev-2246	184	52	is	be	AUX
inlawrev-2246	184	53	any	any	DET
inlawrev-2246	184	54	area	area	NOUN
inlawrev-2246	184	55	in	in	ADP
inlawrev-2246	184	56	indiana	indiana	PROPN
inlawrev-2246	184	57	certified	certify	VERB
inlawrev-2246	184	58	as	as	ADP
inlawrev-2246	184	59	such	such	ADJ
inlawrev-2246	184	60	by	by	ADP
inlawrev-2246	184	61	the	the	DET
inlawrev-2246	184	62	state	state	PROPN
inlawrev-2246	184	63	department	department	PROPN
inlawrev-2246	184	64	of	of	ADP
inlawrev-2246	184	65	public	public	ADJ
inlawrev-2246	184	66	welfare	welfare	NOUN
inlawrev-2246	184	67	,	,	PUNCT
inlawrev-2246	184	68	"	"	PUNCT
inlawrev-2246	184	69	and	and	CCONJ
inlawrev-2246	184	70	the	the	DET
inlawrev-2246	184	71	administrator	administrator	NOUN
inlawrev-2246	184	72	of	of	ADP
inlawrev-2246	184	73	public	public	ADJ
inlawrev-2246	184	74	welfare	welfare	NOUN
inlawrev-2246	184	75	must	must	AUX
inlawrev-2246	184	76	approve	approve	VERB
inlawrev-2246	184	77	the	the	DET
inlawrev-2246	184	78	program	program	NOUN
inlawrev-2246	184	79	to	to	PART
inlawrev-2246	184	80	be	be	AUX
inlawrev-2246	184	81	conducted	conduct	VERB
inlawrev-2246	184	82	,	,	PUNCT
inlawrev-2246	184	83	the	the	DET
inlawrev-2246	184	84	amounts	amount	NOUN
inlawrev-2246	184	85	to	to	PART
inlawrev-2246	184	86	be	be	AUX
inlawrev-2246	184	87	invested	invest	VERB
inlawrev-2246	184	88	therein	therein	ADV
inlawrev-2246	184	89	,	,	PUNCT
inlawrev-2246	184	90	and	and	CCONJ
inlawrev-2246	184	91	the	the	DET
inlawrev-2246	184	92	plans	plan	NOUN
inlawrev-2246	184	93	for	for	ADP
inlawrev-2246	184	94	implementation	implementation	NOUN
inlawrev-2246	184	95	.	.	PUNCT
inlawrev-2246	184	96	'	'	PUNCT
inlawrev-2246	185	1	*	*	PUNCT
inlawrev-2246	185	2	states	state	NOUN
inlawrev-2246	185	3	v.	v.	ADP
inlawrev-2246	185	4	hagan	hagan	PROPN
inlawrev-2246	185	5	,	,	PUNCT
inlawrev-2246	185	6	306	306	NUM
inlawrev-2246	185	7	f.	f.	PROPN
inlawrev-2246	185	8	supp	supp	PROPN
inlawrev-2246	185	9	.	.	PUNCT
inlawrev-2246	186	1	620	620	NUM
inlawrev-2246	186	2	(	(	PUNCT
inlawrev-2246	186	3	d.	d.	PROPN
inlawrev-2246	186	4	md	md	PROPN
inlawrev-2246	186	5	.	.	PROPN
inlawrev-2246	186	6	1969	1969	NUM
inlawrev-2246	186	7	)	)	PUNCT
inlawrev-2246	186	8	;	;	PUNCT
inlawrev-2246	187	1	cf	cf	X
inlawrev-2246	187	2	.	.	PUNCT
inlawrev-2246	188	1	kowalsky	kowalsky	PROPN
inlawrev-2246	188	2	v.	v.	PROPN
inlawrev-2246	188	3	united	united	PROPN
inlawrev-2246	188	4	states	states	PROPN
inlawrev-2246	188	5	,	,	PUNCT
inlawrev-2246	188	6	290	290	NUM
inlawrev-2246	188	7	f.2d	f.2d	SYM
inlawrev-2246	188	8	161	161	NUM
inlawrev-2246	188	9	(	(	PUNCT
inlawrev-2246	188	10	5th	5th	ADJ
inlawrev-2246	188	11	cir	cir	NOUN
inlawrev-2246	188	12	.	.	PUNCT
inlawrev-2246	188	13	1961	1961	NUM
inlawrev-2246	188	14	)	)	PUNCT
inlawrev-2246	188	15	;	;	PUNCT
inlawrev-2246	188	16	united	united	PROPN
inlawrev-2246	188	17	states	states	PROPN
inlawrev-2246	188	18	v.	v.	ADP
inlawrev-2246	188	19	gross	gross	ADJ
inlawrev-2246	188	20	,	,	PUNCT
inlawrev-2246	188	21	276	276	NUM
inlawrev-2246	188	22	f.2d	f.2d	SYM
inlawrev-2246	188	23	816	816	NUM
inlawrev-2246	188	24	(	(	PUNCT
inlawrev-2246	188	25	2d	2d	NUM
inlawrev-2246	188	26	cir	cir	NOUN
inlawrev-2246	188	27	.	.	PUNCT
inlawrev-2246	188	28	)	)	PUNCT
inlawrev-2246	188	29	,	,	PUNCT
inlawrev-2246	188	30	cert	cert	NOUN
inlawrev-2246	188	31	,	,	PUNCT
inlawrev-2246	188	32	denied	deny	VERB
inlawrev-2246	188	33	,	,	PUNCT
inlawrev-2246	188	34	363	363	NUM
inlawrev-2246	188	35	u.s	u.s	PROPN
inlawrev-2246	188	36	.	.	PROPN
inlawrev-2246	188	37	831	831	NUM
inlawrev-2246	188	38	(	(	PUNCT
inlawrev-2246	188	39	1960	1960	NUM
inlawrev-2246	188	40	)	)	PUNCT
inlawrev-2246	188	41	;	;	PUNCT
inlawrev-2246	188	42	newton	newton	PROPN
inlawrev-2246	188	43	v.	v.	PROPN
inlawrev-2246	188	44	united	united	PROPN
inlawrev-2246	188	45	states	states	PROPN
inlawrev-2246	188	46	,	,	PUNCT
inlawrev-2246	188	47	162	162	NUM
inlawrev-2246	188	48	f.2d	f.2d	ADP
inlawrev-2246	188	49	795	795	NUM
inlawrev-2246	188	50	(	(	PUNCT
inlawrev-2246	188	51	4th	4th	ADJ
inlawrev-2246	188	52	cir	cir	NOUN
inlawrev-2246	188	53	.	.	PUNCT
inlawrev-2246	188	54	1947	1947	NUM
inlawrev-2246	188	55	)	)	PUNCT
inlawrev-2246	188	56	,	,	PUNCT
inlawrev-2246	188	57	cert	cert	NOUN
inlawrev-2246	188	58	,	,	PUNCT
inlawrev-2246	188	59	denied	deny	VERB
inlawrev-2246	188	60	,	,	PUNCT
inlawrev-2246	189	1	333	333	NUM
inlawrev-2246	189	2	u.s	u.s	PROPN
inlawrev-2246	189	3	.	.	PROPN
inlawrev-2246	189	4	848	848	NUM
inlawrev-2246	189	5	(	(	PUNCT
inlawrev-2246	189	6	1948	1948	NUM
inlawrev-2246	189	7	)	)	PUNCT
inlawrev-2246	189	8	;	;	PUNCT
inlawrev-2246	189	9	united	united	PROPN
inlawrev-2246	189	10	states	states	PROPN
inlawrev-2246	189	11	v.	v.	PROPN
inlawrev-2246	189	12	goldberg	goldberg	PROPN
inlawrev-2246	189	13	,	,	PUNCT
inlawrev-2246	189	14	206	206	NUM
inlawrev-2246	189	15	f.	f.	PROPN
inlawrev-2246	189	16	supp	supp	PROPN
inlawrev-2246	189	17	.	.	PUNCT
inlawrev-2246	190	1	394	394	NUM
inlawrev-2246	190	2	(	(	PUNCT
inlawrev-2246	190	3	e.d	e.d	PROPN
inlawrev-2246	190	4	.	.	PROPN
inlawrev-2246	190	5	pa	pa	PROPN
inlawrev-2246	190	6	.	.	PROPN
inlawrev-2246	190	7	1962	1962	NUM
inlawrev-2246	190	8	)	)	PUNCT
inlawrev-2246	190	9	,	,	PUNCT
inlawrev-2246	190	10	aff'd	aff'd	NOUN
inlawrev-2246	190	11	,	,	PUNCT
inlawrev-2246	190	12	330	330	NUM
inlawrev-2246	190	13	f.2d	f.2d	SYM
inlawrev-2246	190	14	30	30	NUM
inlawrev-2246	190	15	(	(	PUNCT
inlawrev-2246	190	16	3d	3d	PROPN
inlawrev-2246	190	17	cir	cir	NOUN
inlawrev-2246	190	18	.	.	PUNCT
inlawrev-2246	190	19	)	)	PUNCT
inlawrev-2246	190	20	,	,	PUNCT
inlawrev-2246	190	21	cert	cert	NOUN
inlawrev-2246	190	22	,	,	PUNCT
inlawrev-2246	190	23	denied	deny	VERB
inlawrev-2246	190	24	,	,	PUNCT
inlawrev-2246	190	25	377	377	NUM
inlawrev-2246	190	26	u.s	u.s	PROPN
inlawrev-2246	190	27	.	.	PROPN
inlawrev-2246	190	28	953	953	NUM
inlawrev-2246	190	29	(	(	PUNCT
inlawrev-2246	190	30	1964	1964	NUM
inlawrev-2246	190	31	)	)	PUNCT
inlawrev-2246	190	32	.	.	PUNCT
inlawrev-2246	191	1	^'however	^'however	PROPN
inlawrev-2246	191	2	,	,	PUNCT
inlawrev-2246	191	3	18	18	NUM
inlawrev-2246	191	4	u.s.c	u.s.c	NOUN
inlawrev-2246	191	5	.	.	PUNCT
inlawrev-2246	192	1	§	§	PROPN
inlawrev-2246	192	2	3237	3237	NUM
inlawrev-2246	192	3	(	(	PUNCT
inlawrev-2246	192	4	1970	1970	NUM
inlawrev-2246	192	5	)	)	PUNCT
inlawrev-2246	192	6	permits	permit	VERB
inlawrev-2246	192	7	the	the	DET
inlawrev-2246	192	8	defendant	defendant	NOUN
inlawrev-2246	192	9	to	to	PART
inlawrev-2246	192	10	elect	elect	VERB
inlawrev-2246	192	11	to	to	PART
inlawrev-2246	192	12	be	be	AUX
inlawrev-2246	192	13	tried	try	VERB
inlawrev-2246	192	14	in	in	ADP
inlawrev-2246	192	15	the	the	DET
inlawrev-2246	192	16	district	district	NOUN
inlawrev-2246	192	17	in	in	ADP
inlawrev-2246	192	18	which	which	PRON
inlawrev-2246	192	19	he	he	PRON
inlawrev-2246	192	20	resided	reside	VERB
inlawrev-2246	192	21	at	at	ADP
inlawrev-2246	192	22	the	the	DET
inlawrev-2246	192	23	time	time	NOUN
inlawrev-2246	192	24	the	the	DET
inlawrev-2246	192	25	alleged	allege	VERB
inlawrev-2246	192	26	offense	offense	NOUN
inlawrev-2246	192	27	was	be	AUX
inlawrev-2246	192	28	committed	commit	VERB
inlawrev-2246	192	29	under	under	ADP
inlawrev-2246	192	30	i.r.c	i.r.c	NOUN
inlawrev-2246	192	31	.	.	PUNCT
inlawrev-2246	193	1	§	§	NOUN
inlawrev-2246	193	2	7206(1	7206(1	NUM
inlawrev-2246	193	3	)	)	PUNCT
inlawrev-2246	194	1	,	,	PUNCT
inlawrev-2246	194	2	if	if	SCONJ
inlawrev-2246	194	3	it	it	PRON
inlawrev-2246	194	4	involved	involve	VERB
inlawrev-2246	194	5	use	use	NOUN
inlawrev-2246	194	6	of	of	ADP
inlawrev-2246	194	7	the	the	DET
inlawrev-2246	194	8	mails	mail	NOUN
inlawrev-2246	194	9	and	and	CCONJ
inlawrev-2246	194	10	prosecution	prosecution	NOUN
inlawrev-2246	194	11	is	be	AUX
inlawrev-2246	194	12	begun	begin	VERB
inlawrev-2246	194	13	in	in	ADP
inlawrev-2246	194	14	a	a	DET
inlawrev-2246	194	15	judicial	judicial	ADJ
inlawrev-2246	194	16	district	district	NOUN
inlawrev-2246	194	17	other	other	ADJ
inlawrev-2246	194	18	than	than	ADP
inlawrev-2246	194	19	the	the	DET
inlawrev-2246	194	20	one	one	NOUN
inlawrev-2246	194	21	in	in	ADP
inlawrev-2246	194	22	which	which	PRON
inlawrev-2246	194	23	the	the	DET
inlawrev-2246	194	24	defendant	defendant	NOUN
inlawrev-2246	194	25	resides	reside	VERB
inlawrev-2246	194	26	.	.	PUNCT
inlawrev-2246	195	1	"	"	PUNCT
inlawrev-2246	195	2	c/.	c/.	PROPN
inlawrev-2246	195	3	united	united	PROPN
inlawrev-2246	195	4	states	states	PROPN
inlawrev-2246	195	5	v.	v.	PROPN
inlawrev-2246	195	6	united	united	PROPN
inlawrev-2246	195	7	states	states	PROPN
inlawrev-2246	195	8	district	district	PROPN
inlawrev-2246	195	9	court	court	NOUN
inlawrev-2246	195	10	,	,	PUNCT
inlawrev-2246	195	11	209	209	NUM
inlawrev-2246	195	12	f.2d	f.2d	ADP
inlawrev-2246	195	13	575	575	NUM
inlawrev-2246	195	14	(	(	PUNCT
inlawrev-2246	195	15	6th	6th	ADJ
inlawrev-2246	195	16	cir	cir	NOUN
inlawrev-2246	195	17	.	.	PUNCT
inlawrev-2246	195	18	1954	1954	NUM
inlawrev-2246	195	19	)	)	PUNCT
inlawrev-2246	195	20	.	.	PUNCT
inlawrev-2246	196	1	"	"	PUNCT
inlawrev-2246	196	2	ind	ind	PROPN
inlawrev-2246	196	3	.	.	PUNCT
inlawrev-2246	196	4	code	code	PROPN
inlawrev-2246	196	5	§	§	PROPN
inlawrev-2246	196	6	§	§	PROPN
inlawrev-2246	196	7	6	6	NUM
inlawrev-2246	196	8	-	-	SYM
inlawrev-2246	196	9	3	3	NUM
inlawrev-2246	196	10	-	-	NUM
inlawrev-2246	196	11	3.1	3.1	NUM
inlawrev-2246	196	12	-	-	SYM
inlawrev-2246	196	13	1	1	NUM
inlawrev-2246	196	14	to	to	PART
inlawrev-2246	196	15	-7	-7	INTJ
inlawrev-2246	196	16	(	(	PUNCT
inlawrev-2246	196	17	burns	burn	NOUN
inlawrev-2246	196	18	supp	supp	NOUN
inlawrev-2246	196	19	.	.	PUNCT
inlawrev-2246	197	1	1976	1976	NUM
inlawrev-2246	197	2	)	)	PUNCT
inlawrev-2246	197	3	.	.	PUNCT
inlawrev-2246	198	1	'	'	PUNCT
inlawrev-2246	198	2	^id	^id	NUM
inlawrev-2246	198	3	.	.	PUNCT
inlawrev-2246	199	1	§	§	PROPN
inlawrev-2246	199	2	§	§	PROPN
inlawrev-2246	199	3	6	6	NUM
inlawrev-2246	199	4	-	-	SYM
inlawrev-2246	199	5	3	3	NUM
inlawrev-2246	199	6	-	-	NUM
inlawrev-2246	199	7	3.1	3.1	NUM
inlawrev-2246	199	8	-	-	SYM
inlawrev-2246	199	9	1	1	NUM
inlawrev-2246	199	10	to	to	PART
inlawrev-2246	199	11	-3	-3	PUNCT
inlawrev-2246	199	12	.	.	PUNCT
inlawrev-2246	200	1	"	"	PUNCT
inlawrev-2246	200	2	/rf	/rf	PUNCT
inlawrev-2246	200	3	.	.	PUNCT
inlawrev-2246	201	1	§	§	PROPN
inlawrev-2246	201	2	6	6	NUM
inlawrev-2246	201	3	-	-	SYM
inlawrev-2246	201	4	3	3	NUM
inlawrev-2246	201	5	-	-	NUM
inlawrev-2246	201	6	3.1	3.1	NUM
inlawrev-2246	201	7	-	-	SYM
inlawrev-2246	201	8	1	1	NUM
inlawrev-2246	201	9	(	(	PUNCT
inlawrev-2246	201	10	b	b	NOUN
inlawrev-2246	201	11	)	)	PUNCT
inlawrev-2246	201	12	.	.	PUNCT
inlawrev-2246	201	13	'	'	PUNCT
inlawrev-2246	202	1	"	"	PUNCT
inlawrev-2246	202	2	i	i	PROPN
inlawrev-2246	202	3	d.	d.	PROPN
inlawrev-2246	202	4	§	§	PROPN
inlawrev-2246	202	5	6	6	NUM
inlawrev-2246	202	6	-	-	SYM
inlawrev-2246	202	7	3	3	NUM
inlawrev-2246	202	8	-	-	NUM
inlawrev-2246	202	9	3.1	3.1	NUM
inlawrev-2246	202	10	-	-	SYM
inlawrev-2246	202	11	3	3	NUM
inlawrev-2246	202	12	.	.	NOUN
inlawrev-2246	202	13	348	348	NUM
inlawrev-2246	202	14	indiana	indiana	PROPN
inlawrev-2246	202	15	law	law	PROPN
inlawrev-2246	202	16	review	review	NOUN
inlawrev-2246	202	17	[	[	X
inlawrev-2246	202	18	vol	vol	NOUN
inlawrev-2246	202	19	.	.	PUNCT
inlawrev-2246	202	20	10:340	10:340	NUM
inlawrev-2246	202	21	the	the	DET
inlawrev-2246	202	22	amount	amount	NOUN
inlawrev-2246	202	23	of	of	ADP
inlawrev-2246	202	24	the	the	DET
inlawrev-2246	202	25	credit	credit	NOUN
inlawrev-2246	202	26	allowable	allowable	ADJ
inlawrev-2246	202	27	for	for	ADP
inlawrev-2246	202	28	any	any	DET
inlawrev-2246	202	29	taxable	taxable	ADJ
inlawrev-2246	202	30	year	year	NOUN
inlawrev-2246	202	31	is	be	AUX
inlawrev-2246	202	32	basically	basically	ADV
inlawrev-2246	202	33	the	the	DET
inlawrev-2246	202	34	lesser	less	ADJ
inlawrev-2246	202	35	of	of	ADP
inlawrev-2246	202	36	$	$	SYM
inlawrev-2246	202	37	25,000	25,000	NUM
inlawrev-2246	202	38	or	or	CCONJ
inlawrev-2246	202	39	50	50	NUM
inlawrev-2246	202	40	percent	percent	NOUN
inlawrev-2246	202	41	of	of	ADP
inlawrev-2246	202	42	the	the	DET
inlawrev-2246	202	43	difference	difference	NOUN
inlawrev-2246	202	44	between	between	ADP
inlawrev-2246	202	45	the	the	DET
inlawrev-2246	202	46	amount	amount	NOUN
inlawrev-2246	202	47	invested	invest	VERB
inlawrev-2246	202	48	or	or	CCONJ
inlawrev-2246	202	49	contributed	contribute	VERB
inlawrev-2246	202	50	and	and	CCONJ
inlawrev-2246	202	51	the	the	DET
inlawrev-2246	202	52	amount	amount	NOUN
inlawrev-2246	202	53	of	of	ADP
inlawrev-2246	202	54	any	any	DET
inlawrev-2246	202	55	reduction	reduction	NOUN
inlawrev-2246	202	56	or	or	CCONJ
inlawrev-2246	202	57	savings	saving	NOUN
inlawrev-2246	202	58	in	in	ADP
inlawrev-2246	202	59	the	the	DET
inlawrev-2246	202	60	taxpayer	taxpayer	NOUN
inlawrev-2246	202	61	's	's	PART
inlawrev-2246	202	62	federal	federal	ADJ
inlawrev-2246	202	63	income	income	NOUN
inlawrev-2246	202	64	tax	tax	NOUN
inlawrev-2246	202	65	attributable	attributable	ADJ
inlawrev-2246	202	66	to	to	ADP
inlawrev-2246	202	67	the	the	DET
inlawrev-2246	202	68	investment	investment	NOUN
inlawrev-2246	202	69	or	or	CCONJ
inlawrev-2246	202	70	contribution.^^	contribution.^^	AUX
inlawrev-2246	202	71	however	however	ADV
inlawrev-2246	202	72	,	,	PUNCT
inlawrev-2246	202	73	the	the	DET
inlawrev-2246	202	74	total	total	ADJ
inlawrev-2246	202	75	credit	credit	NOUN
inlawrev-2246	202	76	allowable	allowable	ADJ
inlawrev-2246	202	77	among	among	ADP
inlawrev-2246	202	78	all	all	DET
inlawrev-2246	202	79	taxpayers	taxpayer	NOUN
inlawrev-2246	202	80	in	in	ADP
inlawrev-2246	202	81	any	any	DET
inlawrev-2246	202	82	one	one	NUM
inlawrev-2246	202	83	state	state	NOUN
inlawrev-2246	202	84	fiscal	fiscal	ADJ
inlawrev-2246	202	85	year	year	NOUN
inlawrev-2246	202	86	is	be	AUX
inlawrev-2246	202	87	limited	limit	VERB
inlawrev-2246	202	88	to	to	ADP
inlawrev-2246	202	89	$	$	SYM
inlawrev-2246	202	90	1,000,000	1,000,000	NUM
inlawrev-2246	202	91	.	.	PUNCT
inlawrev-2246	202	92	'	'	PUNCT
inlawrev-2246	202	93	°	°	NUM
inlawrev-2246	203	1	taxpayers	taxpayer	NOUN
inlawrev-2246	203	2	desiring	desire	VERB
inlawrev-2246	203	3	to	to	PART
inlawrev-2246	203	4	claim	claim	VERB
inlawrev-2246	203	5	the	the	DET
inlawrev-2246	203	6	credit	credit	NOUN
inlawrev-2246	203	7	must	must	AUX
inlawrev-2246	203	8	file	file	VERB
inlawrev-2246	203	9	an	an	DET
inlawrev-2246	203	10	application	application	NOUN
inlawrev-2246	203	11	with	with	ADP
inlawrev-2246	203	12	the	the	DET
inlawrev-2246	203	13	state	state	NOUN
inlawrev-2246	203	14	department	department	PROPN
inlawrev-2246	203	15	of	of	ADP
inlawrev-2246	203	16	revenue	revenue	NOUN
inlawrev-2246	203	17	before	before	SCONJ
inlawrev-2246	203	18	the	the	DET
inlawrev-2246	203	19	investment	investment	NOUN
inlawrev-2246	203	20	or	or	CCONJ
inlawrev-2246	203	21	contribution	contribution	NOUN
inlawrev-2246	203	22	is	be	AUX
inlawrev-2246	203	23	made	make	VERB
inlawrev-2246	203	24	.	.	PUNCT
inlawrev-2246	203	25	''	''	PUNCT
inlawrev-2246	204	1	applications	application	NOUN
inlawrev-2246	204	2	will	will	AUX
inlawrev-2246	204	3	then	then	ADV
inlawrev-2246	204	4	be	be	AUX
inlawrev-2246	204	5	approved	approve	VERB
inlawrev-2246	204	6	by	by	ADP
inlawrev-2246	204	7	the	the	DET
inlawrev-2246	204	8	department	department	NOUN
inlawrev-2246	204	9	in	in	ADP
inlawrev-2246	204	10	the	the	DET
inlawrev-2246	204	11	chronological	chronological	ADJ
inlawrev-2246	204	12	order	order	NOUN
inlawrev-2246	204	13	of	of	ADP
inlawrev-2246	204	14	filing	filing	NOUN
inlawrev-2246	204	15	in	in	ADP
inlawrev-2246	204	16	the	the	DET
inlawrev-2246	204	17	state	state	NOUN
inlawrev-2246	204	18	fiscal	fiscal	ADJ
inlawrev-2246	204	19	year	year	NOUN
inlawrev-2246	204	20	up	up	ADP
inlawrev-2246	204	21	to	to	ADP
inlawrev-2246	204	22	the	the	DET
inlawrev-2246	204	23	$	$	SYM
inlawrev-2246	204	24	1,000,000	1,000,000	NUM
inlawrev-2246	204	25	maximum	maximum	NOUN
inlawrev-2246	204	26	.	.	PUNCT
inlawrev-2246	205	1	'*^	'*^	NOUN
inlawrev-2246	205	2	within	within	ADP
inlawrev-2246	205	3	thirty	thirty	NUM
inlawrev-2246	205	4	days	day	NOUN
inlawrev-2246	205	5	after	after	ADP
inlawrev-2246	205	6	receiving	receive	VERB
inlawrev-2246	205	7	notification	notification	NOUN
inlawrev-2246	205	8	that	that	PRON
inlawrev-2246	205	9	an	an	DET
inlawrev-2246	205	10	application	application	NOUN
inlawrev-2246	205	11	has	have	AUX
inlawrev-2246	205	12	been	be	AUX
inlawrev-2246	205	13	approved	approve	VERB
inlawrev-2246	205	14	,	,	PUNCT
inlawrev-2246	205	15	the	the	DET
inlawrev-2246	205	16	applicant	applicant	NOUN
inlawrev-2246	205	17	is	be	AUX
inlawrev-2246	205	18	required	require	VERB
inlawrev-2246	205	19	to	to	PART
inlawrev-2246	205	20	submit	submit	VERB
inlawrev-2246	205	21	proof	proof	NOUN
inlawrev-2246	205	22	that	that	SCONJ
inlawrev-2246	205	23	the	the	DET
inlawrev-2246	205	24	amount	amount	NOUN
inlawrev-2246	205	25	to	to	PART
inlawrev-2246	205	26	be	be	AUX
inlawrev-2246	205	27	claimed	claim	VERB
inlawrev-2246	205	28	as	as	ADP
inlawrev-2246	205	29	a	a	DET
inlawrev-2246	205	30	credit	credit	NOUN
inlawrev-2246	205	31	has	have	AUX
inlawrev-2246	205	32	been	be	AUX
inlawrev-2246	205	33	paid	pay	VERB
inlawrev-2246	205	34	or	or	CCONJ
inlawrev-2246	205	35	permanently	permanently	ADV
inlawrev-2246	205	36	set	set	VERB
inlawrev-2246	205	37	aside	aside	ADV
inlawrev-2246	205	38	in	in	ADP
inlawrev-2246	205	39	a	a	DET
inlawrev-2246	205	40	special	special	ADJ
inlawrev-2246	205	41	account	account	NOUN
inlawrev-2246	205	42	to	to	PART
inlawrev-2246	205	43	be	be	AUX
inlawrev-2246	205	44	used	use	VERB
inlawrev-2246	205	45	soley	soley	NOUN
inlawrev-2246	205	46	for	for	ADP
inlawrev-2246	205	47	the	the	DET
inlawrev-2246	205	48	approved	approve	VERB
inlawrev-2246	205	49	program	program	NOUN
inlawrev-2246	205	50	or	or	CCONJ
inlawrev-2246	205	51	purpose.^	purpose.^	NOUN
inlawrev-2246	205	52	'	'	PUNCT
inlawrev-2246	205	53	once	once	SCONJ
inlawrev-2246	205	54	the	the	DET
inlawrev-2246	205	55	$	$	SYM
inlawrev-2246	205	56	1,000,000	1,000,000	NUM
inlawrev-2246	205	57	maximum	maximum	NOUN
inlawrev-2246	205	58	has	have	AUX
inlawrev-2246	205	59	been	be	AUX
inlawrev-2246	205	60	reached	reach	VERB
inlawrev-2246	205	61	in	in	ADP
inlawrev-2246	205	62	any	any	DET
inlawrev-2246	205	63	one	one	NUM
inlawrev-2246	205	64	state	state	NOUN
inlawrev-2246	205	65	fiscal	fiscal	ADJ
inlawrev-2246	205	66	year	year	NOUN
inlawrev-2246	205	67	,	,	PUNCT
inlawrev-2246	205	68	no	no	DET
inlawrev-2246	205	69	further	further	ADJ
inlawrev-2246	205	70	applications	application	NOUN
inlawrev-2246	205	71	filed	file	VERB
inlawrev-2246	205	72	in	in	ADP
inlawrev-2246	205	73	that	that	DET
inlawrev-2246	205	74	year	year	NOUN
inlawrev-2246	205	75	may	may	AUX
inlawrev-2246	205	76	be	be	AUX
inlawrev-2246	205	77	approved	approve	VERB
inlawrev-2246	205	78	except	except	SCONJ
inlawrev-2246	205	79	to	to	ADP
inlawrev-2246	205	80	the	the	DET
inlawrev-2246	205	81	extent	extent	NOUN
inlawrev-2246	205	82	of	of	ADP
inlawrev-2246	205	83	amounts	amount	NOUN
inlawrev-2246	205	84	previously	previously	ADV
inlawrev-2246	205	85	approved	approve	VERB
inlawrev-2246	205	86	for	for	ADP
inlawrev-2246	205	87	applicants	applicant	NOUN
inlawrev-2246	205	88	who	who	PRON
inlawrev-2246	205	89	fail	fail	VERB
inlawrev-2246	205	90	to	to	PART
inlawrev-2246	205	91	file	file	VERB
inlawrev-2246	205	92	the	the	DET
inlawrev-2246	205	93	required	require	VERB
inlawrev-2246	205	94	proof	proof	NOUN
inlawrev-2246	205	95	of	of	ADP
inlawrev-2246	205	96	payment	payment	NOUN
inlawrev-2246	205	97	within	within	ADP
inlawrev-2246	205	98	the	the	DET
inlawrev-2246	205	99	prescribed	prescribed	ADJ
inlawrev-2246	205	100	thirty	thirty	NUM
inlawrev-2246	205	101	-	-	PUNCT
inlawrev-2246	205	102	day	day	NOUN
inlawrev-2246	205	103	period	period	NOUN
inlawrev-2246	205	104	.	.	PUNCT
inlawrev-2246	206	1	"^^	"^^	PROPN
inlawrev-2246	207	1	if	if	SCONJ
inlawrev-2246	207	2	an	an	DET
inlawrev-2246	207	3	applicant	applicant	NOUN
inlawrev-2246	207	4	so	so	SCONJ
inlawrev-2246	207	5	requests	request	NOUN
inlawrev-2246	207	6	,	,	PUNCT
inlawrev-2246	207	7	however	however	ADV
inlawrev-2246	207	8	,	,	PUNCT
inlawrev-2246	207	9	the	the	DET
inlawrev-2246	207	10	department	department	NOUN
inlawrev-2246	207	11	may	may	AUX
inlawrev-2246	207	12	approve	approve	VERB
inlawrev-2246	207	13	an	an	DET
inlawrev-2246	207	14	application	application	NOUN
inlawrev-2246	207	15	,	,	PUNCT
inlawrev-2246	207	16	in	in	ADP
inlawrev-2246	207	17	whole	whole	NOUN
inlawrev-2246	207	18	or	or	CCONJ
inlawrev-2246	207	19	in	in	ADP
inlawrev-2246	207	20	part	part	NOUN
inlawrev-2246	207	21	,	,	PUNCT
inlawrev-2246	207	22	with	with	ADP
inlawrev-2246	207	23	respect	respect	NOUN
inlawrev-2246	207	24	to	to	ADP
inlawrev-2246	207	25	the	the	DET
inlawrev-2246	207	26	next	next	ADJ
inlawrev-2246	207	27	succeeding	succeed	VERB
inlawrev-2246	207	28	state	state	NOUN
inlawrev-2246	207	29	fiscal	fiscal	ADJ
inlawrev-2246	207	30	year	year	NOUN
inlawrev-2246	207	31	.	.	PUNCT
inlawrev-2246	208	1	"^	"^	X
inlawrev-2246	208	2	'	'	PUNCT
inlawrev-2246	208	3	such	such	ADJ
inlawrev-2246	208	4	approval	approval	NOUN
inlawrev-2246	208	5	would	would	AUX
inlawrev-2246	208	6	apparently	apparently	ADV
inlawrev-2246	208	7	give	give	VERB
inlawrev-2246	208	8	the	the	DET
inlawrev-2246	208	9	^''id	^''id	NUM
inlawrev-2246	208	10	.	.	PUNCT
inlawrev-2246	209	1	§	§	PROPN
inlawrev-2246	209	2	6	6	NUM
inlawrev-2246	209	3	-	-	SYM
inlawrev-2246	209	4	3	3	NUM
inlawrev-2246	209	5	-	-	NUM
inlawrev-2246	209	6	3.1	3.1	NUM
inlawrev-2246	209	7	-	-	SYM
inlawrev-2246	209	8	4	4	NUM
inlawrev-2246	209	9	.	.	PUNCT
inlawrev-2246	210	1	although	although	SCONJ
inlawrev-2246	210	2	the	the	DET
inlawrev-2246	210	3	reference	reference	NOUN
inlawrev-2246	210	4	in	in	ADP
inlawrev-2246	210	5	subsection	subsection	NOUN
inlawrev-2246	210	6	(	(	PUNCT
inlawrev-2246	210	7	c	c	NOUN
inlawrev-2246	210	8	)	)	PUNCT
inlawrev-2246	210	9	of	of	ADP
inlawrev-2246	210	10	this	this	DET
inlawrev-2246	210	11	section	section	NOUN
inlawrev-2246	210	12	is	be	AUX
inlawrev-2246	210	13	to	to	ADP
inlawrev-2246	210	14	"	"	PUNCT
inlawrev-2246	210	15	any	any	DET
inlawrev-2246	210	16	reduction	reduction	NOUN
inlawrev-2246	210	17	of	of	ADP
inlawrev-2246	210	18	savings	saving	NOUN
inlawrev-2246	210	19	in	in	ADP
inlawrev-2246	210	20	the	the	DET
inlawrev-2246	210	21	federal	federal	ADJ
inlawrev-2246	210	22	income	income	NOUN
inlawrev-2246	210	23	tax	tax	NOUN
inlawrev-2246	210	24	"	"	PUNCT
inlawrev-2246	210	25	(	(	PUNCT
inlawrev-2246	210	26	emphasis	emphasis	NOUN
inlawrev-2246	210	27	added	add	VERB
inlawrev-2246	210	28	)	)	PUNCT
inlawrev-2246	210	29	,	,	PUNCT
inlawrev-2246	210	30	presumably	presumably	ADV
inlawrev-2246	210	31	it	it	PRON
inlawrev-2246	210	32	was	be	AUX
inlawrev-2246	210	33	intended	intend	VERB
inlawrev-2246	210	34	to	to	PART
inlawrev-2246	210	35	read	read	VERB
inlawrev-2246	210	36	"	"	PUNCT
inlawrev-2246	210	37	any	any	DET
inlawrev-2246	210	38	reduction	reduction	NOUN
inlawrev-2246	210	39	or	or	CCONJ
inlawrev-2246	210	40	savings	saving	NOUN
inlawrev-2246	210	41	"	"	PUNCT
inlawrev-2246	210	42	in	in	ADP
inlawrev-2246	210	43	federal	federal	ADJ
inlawrev-2246	210	44	taxes	taxis	NOUN
inlawrev-2246	210	45	.	.	PUNCT
inlawrev-2246	211	1	furthermore	furthermore	ADV
inlawrev-2246	211	2	,	,	PUNCT
inlawrev-2246	211	3	the	the	DET
inlawrev-2246	211	4	literal	literal	ADJ
inlawrev-2246	211	5	language	language	NOUN
inlawrev-2246	211	6	of	of	ADP
inlawrev-2246	211	7	subsection	subsection	NOUN
inlawrev-2246	211	8	(	(	PUNCT
inlawrev-2246	211	9	c	c	NOUN
inlawrev-2246	211	10	)	)	PUNCT
inlawrev-2246	211	11	provides	provide	VERB
inlawrev-2246	211	12	for	for	ADP
inlawrev-2246	211	13	taking	take	VERB
inlawrev-2246	211	14	federal	federal	ADJ
inlawrev-2246	211	15	tax	tax	NOUN
inlawrev-2246	211	16	savings	saving	NOUN
inlawrev-2246	211	17	into	into	ADP
inlawrev-2246	211	18	account	account	NOUN
inlawrev-2246	211	19	only	only	ADV
inlawrev-2246	211	20	in	in	ADP
inlawrev-2246	211	21	the	the	DET
inlawrev-2246	211	22	case	case	NOUN
inlawrev-2246	211	23	of	of	ADP
inlawrev-2246	211	24	a	a	DET
inlawrev-2246	211	25	"	"	PUNCT
inlawrev-2246	211	26	business	business	NOUN
inlawrev-2246	211	27	firm	firm	NOUN
inlawrev-2246	211	28	,	,	PUNCT
inlawrev-2246	211	29	"	"	PUNCT
inlawrev-2246	211	30	whereas	whereas	SCONJ
inlawrev-2246	211	31	subsection	subsection	NOUN
inlawrev-2246	211	32	(	(	PUNCT
inlawrev-2246	211	33	a	a	PRON
inlawrev-2246	211	34	)	)	PUNCT
inlawrev-2246	211	35	allows	allow	VERB
inlawrev-2246	211	36	a	a	DET
inlawrev-2246	211	37	credit	credit	NOUN
inlawrev-2246	211	38	equal	equal	ADJ
inlawrev-2246	211	39	to	to	ADP
inlawrev-2246	211	40	50	50	NUM
inlawrev-2246	211	41	percent	percent	NOUN
inlawrev-2246	211	42	of	of	ADP
inlawrev-2246	211	43	the	the	DET
inlawrev-2246	211	44	amount	amount	NOUN
inlawrev-2246	211	45	invested	invest	VERB
inlawrev-2246	211	46	by	by	ADP
inlawrev-2246	211	47	a	a	DET
inlawrev-2246	211	48	"	"	PUNCT
inlawrev-2246	211	49	business	business	NOUN
inlawrev-2246	211	50	firm	firm	NOUN
inlawrev-2246	211	51	or	or	CCONJ
inlawrev-2246	211	52	person	person	NOUN
inlawrev-2246	211	53	.	.	PUNCT
inlawrev-2246	211	54	"	"	PUNCT
inlawrev-2246	212	1	it	it	PRON
inlawrev-2246	212	2	is	be	AUX
inlawrev-2246	212	3	unclear	unclear	ADJ
inlawrev-2246	212	4	,	,	PUNCT
inlawrev-2246	212	5	therefore	therefore	ADV
inlawrev-2246	212	6	,	,	PUNCT
inlawrev-2246	212	7	whether	whether	SCONJ
inlawrev-2246	212	8	federal	federal	ADJ
inlawrev-2246	212	9	tax	tax	NOUN
inlawrev-2246	212	10	saving	saving	NOUN
inlawrev-2246	212	11	must	must	AUX
inlawrev-2246	212	12	be	be	AUX
inlawrev-2246	212	13	taken	take	VERB
inlawrev-2246	212	14	into	into	ADP
inlawrev-2246	212	15	account	account	NOUN
inlawrev-2246	212	16	in	in	ADP
inlawrev-2246	212	17	figuring	figure	VERB
inlawrev-2246	212	18	the	the	DET
inlawrev-2246	212	19	amount	amount	NOUN
inlawrev-2246	212	20	of	of	ADP
inlawrev-2246	212	21	the	the	DET
inlawrev-2246	212	22	credit	credit	NOUN
inlawrev-2246	212	23	for	for	ADP
inlawrev-2246	212	24	a	a	DET
inlawrev-2246	212	25	taxpayer	taxpayer	NOUN
inlawrev-2246	212	26	other	other	ADJ
inlawrev-2246	212	27	than	than	ADP
inlawrev-2246	212	28	a	a	DET
inlawrev-2246	212	29	"	"	PUNCT
inlawrev-2246	212	30	business	business	NOUN
inlawrev-2246	212	31	firm	firm	NOUN
inlawrev-2246	212	32	.	.	PUNCT
inlawrev-2246	212	33	"	"	PUNCT
inlawrev-2246	213	1	in	in	ADP
inlawrev-2246	213	2	any	any	DET
inlawrev-2246	213	3	event	event	NOUN
inlawrev-2246	213	4	,	,	PUNCT
inlawrev-2246	213	5	subsection	subsection	NOUN
inlawrev-2246	213	6	(	(	PUNCT
inlawrev-2246	213	7	b	b	NOUN
inlawrev-2246	213	8	)	)	PUNCT
inlawrev-2246	213	9	further	further	ADJ
inlawrev-2246	213	10	limits	limit	VERB
inlawrev-2246	213	11	the	the	DET
inlawrev-2246	213	12	credit	credit	NOUN
inlawrev-2246	213	13	to	to	ADP
inlawrev-2246	213	14	a	a	DET
inlawrev-2246	213	15	maximum	maximum	NOUN
inlawrev-2246	213	16	of	of	ADP
inlawrev-2246	213	17	$	$	SYM
inlawrev-2246	213	18	25,000	25,000	NUM
inlawrev-2246	213	19	in	in	ADP
inlawrev-2246	213	20	any	any	DET
inlawrev-2246	213	21	taxable	taxable	ADJ
inlawrev-2246	213	22	year	year	NOUN
inlawrev-2246	213	23	of	of	ADP
inlawrev-2246	213	24	the	the	DET
inlawrev-2246	213	25	taxpayer	taxpayer	NOUN
inlawrev-2246	213	26	.	.	PUNCT
inlawrev-2246	214	1	no	no	DET
inlawrev-2246	214	2	provision	provision	NOUN
inlawrev-2246	214	3	was	be	AUX
inlawrev-2246	214	4	made	make	VERB
inlawrev-2246	214	5	in	in	ADP
inlawrev-2246	214	6	the	the	DET
inlawrev-2246	214	7	statute	statute	NOUN
inlawrev-2246	214	8	for	for	ADP
inlawrev-2246	214	9	a	a	DET
inlawrev-2246	214	10	refund	refund	NOUN
inlawrev-2246	214	11	or	or	CCONJ
inlawrev-2246	214	12	carryover	carryover	NOUN
inlawrev-2246	214	13	of	of	ADP
inlawrev-2246	214	14	the	the	DET
inlawrev-2246	214	15	credit	credit	NOUN
inlawrev-2246	214	16	to	to	ADP
inlawrev-2246	214	17	the	the	DET
inlawrev-2246	214	18	extent	extent	NOUN
inlawrev-2246	214	19	it	it	PRON
inlawrev-2246	214	20	exceeds	exceed	VERB
inlawrev-2246	214	21	the	the	DET
inlawrev-2246	214	22	amount	amount	NOUN
inlawrev-2246	214	23	of	of	ADP
inlawrev-2246	214	24	income	income	NOUN
inlawrev-2246	214	25	taxes	taxis	NOUN
inlawrev-2246	214	26	due	due	ADJ
inlawrev-2246	214	27	in	in	ADP
inlawrev-2246	214	28	any	any	DET
inlawrev-2246	214	29	year	year	NOUN
inlawrev-2246	214	30	.	.	PUNCT
inlawrev-2246	215	1	2«ind	2«ind	NUM
inlawrev-2246	215	2	.	.	PUNCT
inlawrev-2246	215	3	code	code	PROPN
inlawrev-2246	215	4	§	§	PROPN
inlawrev-2246	215	5	6	6	NUM
inlawrev-2246	215	6	-	-	SYM
inlawrev-2246	215	7	3	3	NUM
inlawrev-2246	215	8	-	-	NUM
inlawrev-2246	215	9	3.1	3.1	NUM
inlawrev-2246	215	10	-	-	SYM
inlawrev-2246	215	11	6	6	NUM
inlawrev-2246	215	12	(	(	PUNCT
inlawrev-2246	215	13	burns	burn	NOUN
inlawrev-2246	215	14	supp	supp	NOUN
inlawrev-2246	215	15	.	.	PUNCT
inlawrev-2246	215	16	1976	1976	NUM
inlawrev-2246	215	17	)	)	PUNCT
inlawrev-2246	215	18	.	.	PUNCT
inlawrev-2246	216	1	^'/d	^'/d	PROPN
inlawrev-2246	216	2	.	.	PUNCT
inlawrev-2246	217	1	§	§	PROPN
inlawrev-2246	217	2	6	6	NUM
inlawrev-2246	217	3	-	-	SYM
inlawrev-2246	217	4	3	3	NUM
inlawrev-2246	217	5	-	-	NUM
inlawrev-2246	217	6	3.1	3.1	NUM
inlawrev-2246	217	7	-	-	SYM
inlawrev-2246	217	8	5	5	NUM
inlawrev-2246	217	9	.	.	PUNCT
inlawrev-2246	218	1	at	at	ADP
inlawrev-2246	218	2	this	this	DET
inlawrev-2246	218	3	writing	writing	NOUN
inlawrev-2246	218	4	,	,	PUNCT
inlawrev-2246	218	5	the	the	DET
inlawrev-2246	218	6	indiana	indiana	PROPN
inlawrev-2246	218	7	department	department	PROPN
inlawrev-2246	218	8	of	of	ADP
inlawrev-2246	218	9	revenue	revenue	NOUN
inlawrev-2246	218	10	has	have	AUX
inlawrev-2246	218	11	not	not	PART
inlawrev-2246	218	12	yet	yet	ADV
inlawrev-2246	218	13	prescribed	prescribe	VERB
inlawrev-2246	218	14	the	the	DET
inlawrev-2246	218	15	forms	form	NOUN
inlawrev-2246	218	16	and	and	CCONJ
inlawrev-2246	218	17	procedures	procedure	NOUN
inlawrev-2246	218	18	to	to	PART
inlawrev-2246	218	19	be	be	AUX
inlawrev-2246	218	20	used	use	VERB
inlawrev-2246	218	21	in	in	ADP
inlawrev-2246	218	22	applying	apply	VERB
inlawrev-2246	218	23	for	for	ADP
inlawrev-2246	218	24	and	and	CCONJ
inlawrev-2246	218	25	claiming	claim	VERB
inlawrev-2246	218	26	the	the	DET
inlawrev-2246	218	27	credit	credit	NOUN
inlawrev-2246	218	28	.	.	PUNCT
inlawrev-2246	219	1	"	"	PUNCT
inlawrev-2246	219	2	"	"	PUNCT
inlawrev-2246	219	3	^id	^id	PROPN
inlawrev-2246	219	4	.	.	PUNCT
inlawrev-2246	220	1	§	§	PROPN
inlawrev-2246	220	2	6	6	NUM
inlawrev-2246	220	3	-	-	SYM
inlawrev-2246	220	4	3	3	NUM
inlawrev-2246	220	5	-	-	NUM
inlawrev-2246	220	6	3.1	3.1	NUM
inlawrev-2246	220	7	-	-	SYM
inlawrev-2246	220	8	6	6	NUM
inlawrev-2246	220	9	.	.	PUNCT
inlawrev-2246	220	10	'	'	PUNCT
inlawrev-2246	220	11	/d	/d	PUNCT
inlawrev-2246	220	12	.	.	PUNCT
inlawrev-2246	221	1	§	§	PROPN
inlawrev-2246	221	2	6	6	NUM
inlawrev-2246	221	3	-	-	SYM
inlawrev-2246	221	4	3	3	NUM
inlawrev-2246	221	5	-	-	NUM
inlawrev-2246	221	6	3.1	3.1	NUM
inlawrev-2246	221	7	-	-	SYM
inlawrev-2246	221	8	5	5	NUM
inlawrev-2246	221	9	.	.	PUNCT
inlawrev-2246	222	1	this	this	DET
inlawrev-2246	222	2	section	section	NOUN
inlawrev-2246	222	3	states	state	VERB
inlawrev-2246	222	4	that	that	SCONJ
inlawrev-2246	222	5	the	the	DET
inlawrev-2246	222	6	department	department	NOUN
inlawrev-2246	222	7	of	of	ADP
inlawrev-2246	222	8	revenue	revenue	NOUN
inlawrev-2246	222	9	"	"	PUNCT
inlawrev-2246	222	10	may	may	AUX
inlawrev-2246	222	11	"	"	PUNCT
inlawrev-2246	222	12	disallow	disallow	VERB
inlawrev-2246	222	13	the	the	DET
inlawrev-2246	222	14	credit	credit	NOUN
inlawrev-2246	222	15	if	if	SCONJ
inlawrev-2246	222	16	proof	proof	NOUN
inlawrev-2246	222	17	of	of	ADP
inlawrev-2246	222	18	payment	payment	NOUN
inlawrev-2246	222	19	is	be	AUX
inlawrev-2246	222	20	not	not	PART
inlawrev-2246	222	21	filed	file	VERB
inlawrev-2246	222	22	within	within	ADP
inlawrev-2246	222	23	the	the	DET
inlawrev-2246	222	24	30	30	NUM
inlawrev-2246	222	25	-	-	PUNCT
inlawrev-2246	222	26	day	day	NOUN
inlawrev-2246	222	27	period	period	NOUN
inlawrev-2246	222	28	,	,	PUNCT
inlawrev-2246	222	29	but	but	CCONJ
inlawrev-2246	222	30	it	it	PRON
inlawrev-2246	222	31	is	be	AUX
inlawrev-2246	222	32	apparently	apparently	ADV
inlawrev-2246	222	33	not	not	PART
inlawrev-2246	222	34	required	require	VERB
inlawrev-2246	222	35	to	to	PART
inlawrev-2246	222	36	do	do	VERB
inlawrev-2246	222	37	so	so	ADV
inlawrev-2246	222	38	.	.	PUNCT
inlawrev-2246	223	1	^=/ci	^=/ci	PROPN
inlawrev-2246	223	2	.	.	PUNCT
inlawrev-2246	224	1	§	§	PROPN
inlawrev-2246	224	2	6	6	NUM
inlawrev-2246	224	3	-	-	SYM
inlawrev-2246	224	4	3	3	NUM
inlawrev-2246	224	5	-	-	NUM
inlawrev-2246	224	6	3.1	3.1	NUM
inlawrev-2246	224	7	-	-	SYM
inlawrev-2246	224	8	6	6	NUM
inlawrev-2246	224	9	.	.	PUNCT
inlawrev-2246	224	10	*	*	PUNCT
inlawrev-2246	224	11	^id	^id	PROPN
inlawrev-2246	224	12	.	.	PUNCT
inlawrev-2246	225	1	the	the	DET
inlawrev-2246	225	2	requirement	requirement	NOUN
inlawrev-2246	225	3	that	that	SCONJ
inlawrev-2246	225	4	proof	proof	NOUN
inlawrev-2246	225	5	of	of	ADP
inlawrev-2246	225	6	payment	payment	NOUN
inlawrev-2246	225	7	be	be	AUX
inlawrev-2246	225	8	submitted	submit	VERB
inlawrev-2246	225	9	within	within	ADP
inlawrev-2246	225	10	30	30	NUM
inlawrev-2246	225	11	days	day	NOUN
inlawrev-2246	225	12	after	after	ADP
inlawrev-2246	225	13	notification	notification	NOUN
inlawrev-2246	225	14	that	that	PRON
inlawrev-2246	225	15	an	an	DET
inlawrev-2246	225	16	application	application	NOUN
inlawrev-2246	225	17	has	have	AUX
inlawrev-2246	225	18	been	be	AUX
inlawrev-2246	225	19	approved	approve	VERB
inlawrev-2246	225	20	applies	apply	VERB
inlawrev-2246	225	21	only	only	ADV
inlawrev-2246	225	22	where	where	SCONJ
inlawrev-2246	225	23	the	the	DET
inlawrev-2246	225	24	credit	credit	NOUN
inlawrev-2246	225	25	is	be	AUX
inlawrev-2246	225	26	allowable	allowable	ADJ
inlawrev-2246	225	27	in	in	ADP
inlawrev-2246	225	28	the	the	DET
inlawrev-2246	225	29	same	same	ADJ
inlawrev-2246	225	30	fiscal	fiscal	ADJ
inlawrev-2246	225	31	year	year	NOUN
inlawrev-2246	225	32	of	of	ADP
inlawrev-2246	225	33	the	the	DET
inlawrev-2246	225	34	state	state	NOUN
inlawrev-2246	225	35	as	as	ADP
inlawrev-2246	225	36	the	the	DET
inlawrev-2246	225	37	one	one	NOUN
inlawrev-2246	225	38	in	in	ADP
inlawrev-2246	225	39	which	which	PRON
inlawrev-2246	225	40	the	the	DET
inlawrev-2246	225	41	application	application	NOUN
inlawrev-2246	225	42	is	be	AUX
inlawrev-2246	225	43	filed	file	VERB
inlawrev-2246	225	44	.	.	PUNCT
inlawrev-2246	226	1	i	i	PRON
inlawrev-2246	226	2	d.	d.	PROPN
inlawrev-2246	226	3	§	§	PROPN
inlawrev-2246	226	4	6	6	NUM
inlawrev-2246	226	5	-	-	SYM
inlawrev-2246	226	6	3	3	NUM
inlawrev-2246	226	7	-	-	SYM
inlawrev-2246	226	8	3.1	3.1	NUM
inlawrev-2246	226	9	^	^	SYM
inlawrev-2246	226	10	5	5	NUM
inlawrev-2246	226	11	.	.	PUNCT
inlawrev-2246	227	1	the	the	DET
inlawrev-2246	227	2	statute	statute	NOUN
inlawrev-2246	227	3	is	be	AUX
inlawrev-2246	227	4	silent	silent	ADJ
inlawrev-2246	227	5	as	as	ADP
inlawrev-2246	227	6	to	to	ADP
inlawrev-2246	227	7	1976	1976	NUM
inlawrev-2246	227	8	]	]	PUNCT
inlawrev-2246	227	9	survey	survey	NOUN
inlawrev-2246	227	10	—	—	PUNCT
inlawrev-2246	227	11	taxation	taxation	NOUN
inlawrev-2246	227	12	349	349	NUM
inlawrev-2246	227	13	taxpayer	taxpayer	NOUN
inlawrev-2246	227	14	priority	priority	NOUN
inlawrev-2246	227	15	with	with	ADP
inlawrev-2246	227	16	respect	respect	NOUN
inlawrev-2246	227	17	to	to	ADP
inlawrev-2246	227	18	the	the	DET
inlawrev-2246	227	19	$	$	SYM
inlawrev-2246	227	20	1,000,000	1,000,000	NUM
inlawrev-2246	227	21	limitation	limitation	NOUN
inlawrev-2246	227	22	over	over	ADP
inlawrev-2246	227	23	applications	application	NOUN
inlawrev-2246	227	24	filed	file	VERB
inlawrev-2246	227	25	in	in	ADP
inlawrev-2246	227	26	the	the	DET
inlawrev-2246	227	27	succeeeding	succeeede	VERB
inlawrev-2246	227	28	fiscal	fiscal	ADJ
inlawrev-2246	227	29	year	year	NOUN
inlawrev-2246	227	30	.	.	PUNCT
inlawrev-2246	228	1	it	it	PRON
inlawrev-2246	228	2	would	would	AUX
inlawrev-2246	228	3	generally	generally	ADV
inlawrev-2246	228	4	be	be	AUX
inlawrev-2246	228	5	in	in	ADP
inlawrev-2246	228	6	the	the	DET
inlawrev-2246	228	7	best	good	ADJ
inlawrev-2246	228	8	interest	interest	NOUN
inlawrev-2246	228	9	of	of	ADP
inlawrev-2246	228	10	the	the	DET
inlawrev-2246	228	11	taxpayer	taxpayer	NOUN
inlawrev-2246	228	12	,	,	PUNCT
inlawrev-2246	228	13	therefore	therefore	ADV
inlawrev-2246	228	14	,	,	PUNCT
inlawrev-2246	228	15	to	to	PART
inlawrev-2246	228	16	request	request	VERB
inlawrev-2246	228	17	such	such	ADJ
inlawrev-2246	228	18	approval	approval	NOUN
inlawrev-2246	228	19	rather	rather	ADV
inlawrev-2246	228	20	than	than	ADP
inlawrev-2246	228	21	relying	rely	VERB
inlawrev-2246	228	22	on	on	ADP
inlawrev-2246	228	23	a	a	DET
inlawrev-2246	228	24	resubmission	resubmission	NOUN
inlawrev-2246	228	25	of	of	ADP
inlawrev-2246	228	26	the	the	DET
inlawrev-2246	228	27	application	application	NOUN
inlawrev-2246	228	28	in	in	ADP
inlawrev-2246	228	29	the	the	DET
inlawrev-2246	228	30	next	next	ADJ
inlawrev-2246	228	31	state	state	NOUN
inlawrev-2246	228	32	fiscal	fiscal	ADJ
inlawrev-2246	228	33	year	year	NOUN
inlawrev-2246	228	34	.	.	PUNCT
inlawrev-2246	229	1	although	although	SCONJ
inlawrev-2246	229	2	credit	credit	NOUN
inlawrev-2246	229	3	applications	application	NOUN
inlawrev-2246	229	4	are	be	AUX
inlawrev-2246	229	5	to	to	PART
inlawrev-2246	229	6	be	be	AUX
inlawrev-2246	229	7	approved	approve	VERB
inlawrev-2246	229	8	with	with	ADP
inlawrev-2246	229	9	respect	respect	NOUN
inlawrev-2246	229	10	to	to	ADP
inlawrev-2246	229	11	the	the	DET
inlawrev-2246	229	12	state	state	NOUN
inlawrev-2246	229	13	's	's	PART
inlawrev-2246	229	14	fiscal	fiscal	ADJ
inlawrev-2246	229	15	year	year	NOUN
inlawrev-2246	229	16	,	,	PUNCT
inlawrev-2246	229	17	a	a	DET
inlawrev-2246	229	18	cnedit	cnedit	NOUN
inlawrev-2246	229	19	is	be	AUX
inlawrev-2246	229	20	allowable	allowable	ADJ
inlawrev-2246	229	21	to	to	ADP
inlawrev-2246	229	22	a	a	DET
inlawrev-2246	229	23	taxpayer	taxpayer	NOUN
inlawrev-2246	229	24	only	only	ADV
inlawrev-2246	229	25	for	for	ADP
inlawrev-2246	229	26	the	the	DET
inlawrev-2246	229	27	taxable	taxable	ADJ
inlawrev-2246	229	28	year	year	NOUN
inlawrev-2246	229	29	in	in	ADP
inlawrev-2246	229	30	which	which	PRON
inlawrev-2246	229	31	the	the	DET
inlawrev-2246	229	32	investment	investment	NOUN
inlawrev-2246	229	33	or	or	CCONJ
inlawrev-2246	229	34	contribution	contribution	NOUN
inlawrev-2246	229	35	is	be	AUX
inlawrev-2246	229	36	paid	pay	VERB
inlawrev-2246	229	37	or	or	CCONJ
inlawrev-2246	229	38	permanently	permanently	ADV
inlawrev-2246	229	39	set	set	VERB
inlawrev-2246	229	40	aside.^^	aside.^^	PUNCT
inlawrev-2246	229	41	the	the	DET
inlawrev-2246	229	42	credit	credit	NOUN
inlawrev-2246	229	43	is	be	AUX
inlawrev-2246	229	44	available	available	ADJ
inlawrev-2246	229	45	against	against	ADP
inlawrev-2246	229	46	any	any	DET
inlawrev-2246	229	47	tax	tax	NOUN
inlawrev-2246	229	48	due	due	ADP
inlawrev-2246	229	49	under	under	ADP
inlawrev-2246	229	50	the	the	DET
inlawrev-2246	229	51	gross	gross	ADJ
inlawrev-2246	229	52	income	income	NOUN
inlawrev-2246	229	53	tax,^^	tax,^^	VERB
inlawrev-2246	229	54	the	the	DET
inlawrev-2246	229	55	adjusted	adjust	VERB
inlawrev-2246	229	56	gross	gross	ADJ
inlawrev-2246	229	57	income	income	NOUN
inlawrev-2246	229	58	tax,^	tax,^	NOUN
inlawrev-2246	229	59	*	*	PUNCT
inlawrev-2246	229	60	or	or	CCONJ
inlawrev-2246	229	61	the	the	DET
inlawrev-2246	229	62	corporate	corporate	ADJ
inlawrev-2246	229	63	supplemental	supplemental	ADJ
inlawrev-2246	229	64	net	net	ADJ
inlawrev-2246	229	65	income	income	NOUN
inlawrev-2246	229	66	tax	tax	NOUN
inlawrev-2246	229	67	.	.	PUNCT
inlawrev-2246	230	1	"	"	PUNCT
inlawrev-2246	230	2	*	*	PUNCT
inlawrev-2246	230	3	'	'	PUNCT
inlawrev-2246	230	4	^.	^.	SYM
inlawrev-2246	230	5	motor	motor	NOUN
inlawrev-2246	230	6	fuel	fuel	NOUN
inlawrev-2246	230	7	tax	tax	NOUN
inlawrev-2246	230	8	credit	credit	NOUN
inlawrev-2246	230	9	taxpayers	taxpayer	NOUN
inlawrev-2246	230	10	entitled	entitle	VERB
inlawrev-2246	230	11	to	to	ADP
inlawrev-2246	230	12	a	a	DET
inlawrev-2246	230	13	refund	refund	NOUN
inlawrev-2246	230	14	of	of	ADP
inlawrev-2246	230	15	motor	motor	NOUN
inlawrev-2246	230	16	fuel	fuel	NOUN
inlawrev-2246	230	17	taxes	taxis	NOUN
inlawrev-2246	230	18	under	under	ADP
inlawrev-2246	230	19	indiana	indiana	PROPN
inlawrev-2246	230	20	code	code	PROPN
inlawrev-2246	230	21	section	section	NOUN
inlawrev-2246	230	22	6	6	NUM
inlawrev-2246	230	23	-	-	SYM
inlawrev-2246	230	24	6	6	NUM
inlawrev-2246	230	25	-	-	PUNCT
inlawrev-2246	230	26	1	1	NUM
inlawrev-2246	230	27	-	-	SYM
inlawrev-2246	230	28	22	22	NUM
inlawrev-2246	230	29	(	(	PUNCT
inlawrev-2246	230	30	b	b	NOUN
inlawrev-2246	230	31	)	)	PUNCT
inlawrev-2246	230	32	now	now	ADV
inlawrev-2246	230	33	have	have	VERB
inlawrev-2246	230	34	the	the	DET
inlawrev-2246	230	35	option	option	NOUN
inlawrev-2246	230	36	to	to	PART
inlawrev-2246	230	37	claim	claim	VERB
inlawrev-2246	230	38	the	the	DET
inlawrev-2246	230	39	refund	refund	NOUN
inlawrev-2246	230	40	as	as	ADP
inlawrev-2246	230	41	a	a	DET
inlawrev-2246	230	42	credit	credit	NOUN
inlawrev-2246	230	43	on	on	ADP
inlawrev-2246	230	44	their	their	PRON
inlawrev-2246	230	45	state	state	NOUN
inlawrev-2246	230	46	income	income	NOUN
inlawrev-2246	230	47	tax	tax	NOUN
inlawrev-2246	230	48	returns	return	NOUN
inlawrev-2246	230	49	.	.	PUNCT
inlawrev-2246	230	50	''	''	PUNCT
inlawrev-2246	231	1	®	®	NOUN
inlawrev-2246	231	2	to	to	PART
inlawrev-2246	231	3	receive	receive	VERB
inlawrev-2246	231	4	either	either	CCONJ
inlawrev-2246	231	5	the	the	DET
inlawrev-2246	231	6	refund	refund	NOUN
inlawrev-2246	231	7	or	or	CCONJ
inlawrev-2246	231	8	the	the	DET
inlawrev-2246	231	9	credit	credit	NOUN
inlawrev-2246	231	10	,	,	PUNCT
inlawrev-2246	231	11	the	the	DET
inlawrev-2246	231	12	taxpayer	taxpayer	NOUN
inlawrev-2246	231	13	must	must	AUX
inlawrev-2246	231	14	submit	submit	VERB
inlawrev-2246	231	15	a	a	DET
inlawrev-2246	231	16	verified	verified	ADJ
inlawrev-2246	231	17	statement	statement	NOUN
inlawrev-2246	231	18	accompanied	accompany	VERB
inlawrev-2246	231	19	by	by	ADP
inlawrev-2246	231	20	original	original	ADJ
inlawrev-2246	231	21	invoices	invoice	NOUN
inlawrev-2246	231	22	and	and	CCONJ
inlawrev-2246	231	23	declaring	declare	VERB
inlawrev-2246	231	24	that	that	SCONJ
inlawrev-2246	231	25	the	the	DET
inlawrev-2246	231	26	purchases	purchase	NOUN
inlawrev-2246	231	27	of	of	ADP
inlawrev-2246	231	28	fuel	fuel	NOUN
inlawrev-2246	231	29	were	be	AUX
inlawrev-2246	231	30	not	not	PART
inlawrev-2246	231	31	for	for	ADP
inlawrev-2246	231	32	use	use	NOUN
inlawrev-2246	231	33	in	in	ADP
inlawrev-2246	231	34	operating	operate	VERB
inlawrev-2246	231	35	motor	motor	NOUN
inlawrev-2246	231	36	vehicles	vehicle	NOUN
inlawrev-2246	231	37	on	on	ADP
inlawrev-2246	231	38	public	public	ADJ
inlawrev-2246	231	39	highways	highway	NOUN
inlawrev-2246	231	40	of	of	ADP
inlawrev-2246	231	41	the	the	DET
inlawrev-2246	231	42	state.^	state.^	NOUN
inlawrev-2246	231	43	'	'	PUNCT
inlawrev-2246	231	44	the	the	DET
inlawrev-2246	231	45	credit	credit	NOUN
inlawrev-2246	231	46	that	that	PRON
inlawrev-2246	231	47	may	may	AUX
inlawrev-2246	231	48	be	be	AUX
inlawrev-2246	231	49	claimed	claim	VERB
inlawrev-2246	231	50	on	on	ADP
inlawrev-2246	231	51	an	an	DET
inlawrev-2246	231	52	income	income	NOUN
inlawrev-2246	231	53	tax	tax	NOUN
inlawrev-2246	231	54	return	return	NOUN
inlawrev-2246	231	55	is	be	AUX
inlawrev-2246	231	56	limited	limit	VERB
inlawrev-2246	231	57	to	to	ADP
inlawrev-2246	231	58	the	the	DET
inlawrev-2246	231	59	motor	motor	NOUN
inlawrev-2246	231	60	fuel	fuel	NOUN
inlawrev-2246	231	61	taxes	taxis	NOUN
inlawrev-2246	231	62	paid	pay	VERB
inlawrev-2246	231	63	during	during	ADP
inlawrev-2246	231	64	the	the	DET
inlawrev-2246	231	65	taxable	taxable	ADJ
inlawrev-2246	231	66	year	year	NOUN
inlawrev-2246	231	67	for	for	ADP
inlawrev-2246	231	68	which	which	PRON
inlawrev-2246	231	69	the	the	DET
inlawrev-2246	231	70	return	return	NOUN
inlawrev-2246	231	71	is	be	AUX
inlawrev-2246	231	72	filed.^	filed.^	NOUN
inlawrev-2246	231	73	°	°	PROPN
inlawrev-2246	231	74	if	if	SCONJ
inlawrev-2246	231	75	the	the	DET
inlawrev-2246	231	76	credit	credit	NOUN
inlawrev-2246	231	77	exceeds	exceed	VERB
inlawrev-2246	231	78	the	the	DET
inlawrev-2246	231	79	amount	amount	NOUN
inlawrev-2246	231	80	of	of	ADP
inlawrev-2246	231	81	the	the	DET
inlawrev-2246	231	82	taxpayer	taxpayer	NOUN
inlawrev-2246	231	83	's	's	PART
inlawrev-2246	231	84	income	income	NOUN
inlawrev-2246	231	85	tax	tax	NOUN
inlawrev-2246	231	86	liability	liability	NOUN
inlawrev-2246	231	87	for	for	ADP
inlawrev-2246	231	88	the	the	DET
inlawrev-2246	231	89	year	year	NOUN
inlawrev-2246	231	90	,	,	PUNCT
inlawrev-2246	231	91	he	he	PRON
inlawrev-2246	231	92	is	be	AUX
inlawrev-2246	231	93	entitled	entitle	VERB
inlawrev-2246	231	94	to	to	ADP
inlawrev-2246	231	95	a	a	DET
inlawrev-2246	231	96	refund	refund	NOUN
inlawrev-2246	231	97	of	of	ADP
inlawrev-2246	231	98	the	the	DET
inlawrev-2246	231	99	excess.^	excess.^	NOUN
inlawrev-2246	231	100	'	'	PART
inlawrev-2246	231	101	5	5	NUM
inlawrev-2246	231	102	.	.	PUNCT
inlawrev-2246	231	103	occupation	occupation	NOUN
inlawrev-2246	231	104	income	income	NOUN
inlawrev-2246	231	105	tax	tax	NOUN
inlawrev-2246	231	106	changes	change	VERB
inlawrev-2246	231	107	the	the	DET
inlawrev-2246	231	108	1975	1975	NUM
inlawrev-2246	231	109	indiana	indiana	PROPN
inlawrev-2246	231	110	general	general	PROPN
inlawrev-2246	231	111	assembly	assembly	PROPN
inlawrev-2246	231	112	enacted	enact	VERB
inlawrev-2246	231	113	the	the	DET
inlawrev-2246	231	114	occupation	occupation	NOUN
inlawrev-2246	231	115	income	income	NOUN
inlawrev-2246	231	116	tax	tax	NOUN
inlawrev-2246	231	117	law	law	NOUN
inlawrev-2246	231	118	to	to	PART
inlawrev-2246	231	119	permit	permit	VERB
inlawrev-2246	231	120	taxation	taxation	NOUN
inlawrev-2246	231	121	of	of	ADP
inlawrev-2246	231	122	occupation	occupation	NOUN
inlawrev-2246	231	123	income	income	NOUN
inlawrev-2246	231	124	by	by	ADP
inlawrev-2246	231	125	certain	certain	ADJ
inlawrev-2246	231	126	local	local	ADJ
inlawrev-2246	231	127	governmental	governmental	ADJ
inlawrev-2246	231	128	entities	entity	NOUN
inlawrev-2246	231	129	.	.	PUNCT
inlawrev-2246	231	130	"	"	PUNCT
inlawrev-2246	232	1	the	the	DET
inlawrev-2246	232	2	law	law	NOUN
inlawrev-2246	232	3	provides	provide	VERB
inlawrev-2246	232	4	that	that	SCONJ
inlawrev-2246	232	5	a	a	DET
inlawrev-2246	232	6	county	county	NOUN
inlawrev-2246	232	7	council	council	NOUN
inlawrev-2246	232	8	,	,	PUNCT
inlawrev-2246	232	9	common	common	ADJ
inlawrev-2246	232	10	council	council	NOUN
inlawrev-2246	232	11	,	,	PUNCT
inlawrev-2246	232	12	or	or	CCONJ
inlawrev-2246	232	13	board	board	NOUN
inlawrev-2246	232	14	of	of	ADP
inlawrev-2246	232	15	trustees	trustee	NOUN
inlawrev-2246	232	16	may	may	AUX
inlawrev-2246	232	17	adopt	adopt	VERB
inlawrev-2246	232	18	an	an	DET
inlawrev-2246	232	19	ordinance	ordinance	NOUN
inlawrev-2246	232	20	to	to	PART
inlawrev-2246	232	21	impose	impose	VERB
inlawrev-2246	232	22	an	an	DET
inlawrev-2246	232	23	annual	annual	ADJ
inlawrev-2246	232	24	1.5	1.5	NUM
inlawrev-2246	232	25	percent	percent	NOUN
inlawrev-2246	232	26	tax	tax	NOUN
inlawrev-2246	232	27	on	on	ADP
inlawrev-2246	232	28	occupation	occupation	NOUN
inlawrev-2246	232	29	income	income	NOUN
inlawrev-2246	232	30	whether	whether	SCONJ
inlawrev-2246	232	31	or	or	CCONJ
inlawrev-2246	232	32	when	when	SCONJ
inlawrev-2246	232	33	proof	proof	NOUN
inlawrev-2246	232	34	of	of	ADP
inlawrev-2246	232	35	payment	payment	NOUN
inlawrev-2246	232	36	must	must	AUX
inlawrev-2246	232	37	be	be	AUX
inlawrev-2246	232	38	submitted	submit	VERB
inlawrev-2246	232	39	if	if	SCONJ
inlawrev-2246	232	40	an	an	DET
inlawrev-2246	232	41	application	application	NOUN
inlawrev-2246	232	42	is	be	AUX
inlawrev-2246	232	43	approved	approve	VERB
inlawrev-2246	232	44	with	with	ADP
inlawrev-2246	232	45	respect	respect	NOUN
inlawrev-2246	232	46	to	to	ADP
inlawrev-2246	232	47	the	the	DET
inlawrev-2246	232	48	fiscal	fiscal	ADJ
inlawrev-2246	232	49	year	year	NOUN
inlawrev-2246	232	50	succeeding	succeed	VERB
inlawrev-2246	232	51	the	the	DET
inlawrev-2246	232	52	one	one	NOUN
inlawrev-2246	232	53	in	in	ADP
inlawrev-2246	232	54	which	which	PRON
inlawrev-2246	232	55	the	the	DET
inlawrev-2246	232	56	application	application	NOUN
inlawrev-2246	232	57	is	be	AUX
inlawrev-2246	232	58	filed	file	VERB
inlawrev-2246	232	59	.	.	PUNCT
inlawrev-2246	233	1	in	in	ADP
inlawrev-2246	233	2	this	this	DET
inlawrev-2246	233	3	situation	situation	NOUN
inlawrev-2246	233	4	,	,	PUNCT
inlawrev-2246	233	5	however	however	ADV
inlawrev-2246	233	6	,	,	PUNCT
inlawrev-2246	233	7	the	the	DET
inlawrev-2246	233	8	credit	credit	NOUN
inlawrev-2246	233	9	apparently	apparently	ADV
inlawrev-2246	233	10	can	can	AUX
inlawrev-2246	233	11	not	not	PART
inlawrev-2246	233	12	be	be	AUX
inlawrev-2246	233	13	allowed	allow	VERB
inlawrev-2246	233	14	until	until	ADP
inlawrev-2246	233	15	such	such	ADJ
inlawrev-2246	233	16	succeeding	succeed	VERB
inlawrev-2246	233	17	state	state	NOUN
inlawrev-2246	233	18	fiscal	fiscal	ADJ
inlawrev-2246	233	19	year	year	NOUN
inlawrev-2246	233	20	.	.	PUNCT
inlawrev-2246	234	1	^^id	^^id	NUM
inlawrev-2246	234	2	.	.	PUNCT
inlawrev-2246	235	1	§	§	PROPN
inlawrev-2246	235	2	6	6	NUM
inlawrev-2246	235	3	-	-	SYM
inlawrev-2246	235	4	3	3	NUM
inlawrev-2246	235	5	-	-	NUM
inlawrev-2246	235	6	3.1	3.1	NUM
inlawrev-2246	235	7	-	-	SYM
inlawrev-2246	235	8	7	7	NUM
inlawrev-2246	235	9	.	.	PUNCT
inlawrev-2246	235	10	^^id	^^id	NUM
inlawrev-2246	235	11	.	.	PUNCT
inlawrev-2246	236	1	§	§	PROPN
inlawrev-2246	236	2	§	§	PROPN
inlawrev-2246	236	3	6	6	NUM
inlawrev-2246	236	4	-	-	SYM
inlawrev-2246	236	5	2	2	NUM
inlawrev-2246	236	6	-	-	PUNCT
inlawrev-2246	236	7	1	1	NUM
inlawrev-2246	236	8	-	-	SYM
inlawrev-2246	236	9	1	1	NUM
inlawrev-2246	236	10	to	to	ADP
inlawrev-2246	236	11	-36	-36	PROPN
inlawrev-2246	236	12	(	(	PUNCT
inlawrev-2246	236	13	burns	burn	NOUN
inlawrev-2246	236	14	supp	supp	NOUN
inlawrev-2246	236	15	.	.	PUNCT
inlawrev-2246	237	1	1976	1976	NUM
inlawrev-2246	237	2	)	)	PUNCT
inlawrev-2246	238	1	and	and	CCONJ
inlawrev-2246	238	2	i	i	PRON
inlawrev-2246	238	3	d.	d.	PROPN
inlawrev-2246	238	4	§	§	PROPN
inlawrev-2246	238	5	§	§	PROPN
inlawrev-2246	238	6	6	6	NUM
inlawrev-2246	238	7	-	-	SYM
inlawrev-2246	238	8	2	2	NUM
inlawrev-2246	238	9	-	-	PUNCT
inlawrev-2246	238	10	2	2	NUM
inlawrev-2246	238	11	-	-	SYM
inlawrev-2246	238	12	1	1	NUM
inlawrev-2246	238	13	to	to	ADP
inlawrev-2246	238	14	-3	-3	VERB
inlawrev-2246	238	15	-	-	SYM
inlawrev-2246	238	16	1	1	NUM
inlawrev-2246	238	17	(	(	PUNCT
inlawrev-2246	238	18	bums	bum	NOUN
inlawrev-2246	238	19	1972	1972	NUM
inlawrev-2246	238	20	)	)	PUNCT
inlawrev-2246	238	21	.	.	PUNCT
inlawrev-2246	239	1	^*/d	^*/d	PROPN
inlawrev-2246	239	2	.	.	PUNCT
inlawrev-2246	240	1	§	§	PROPN
inlawrev-2246	240	2	§	§	PROPN
inlawrev-2246	240	3	6	6	NUM
inlawrev-2246	240	4	-	-	SYM
inlawrev-2246	240	5	3	3	NUM
inlawrev-2246	240	6	-	-	PUNCT
inlawrev-2246	240	7	1	1	NUM
inlawrev-2246	240	8	-	-	SYM
inlawrev-2246	240	9	1	1	NUM
inlawrev-2246	240	10	to	to	ADP
inlawrev-2246	240	11	-7	-7	VERB
inlawrev-2246	240	12	-	-	PUNCT
inlawrev-2246	240	13	4	4	NUM
inlawrev-2246	240	14	(	(	PUNCT
inlawrev-2246	240	15	burns	burn	NOUN
inlawrev-2246	240	16	1972	1972	NUM
inlawrev-2246	240	17	&	&	CCONJ
inlawrev-2246	240	18	supp	supp	PROPN
inlawrev-2246	240	19	.	.	PUNCT
inlawrev-2246	240	20	1976	1976	NUM
inlawrev-2246	240	21	)	)	PUNCT
inlawrev-2246	240	22	.	.	PUNCT
inlawrev-2246	241	1	*	*	PUNCT
inlawrev-2246	241	2	'	'	PUNCT
inlawrev-2246	241	3	i	i	PRON
inlawrev-2246	241	4	d.	d.	PROPN
inlawrev-2246	241	5	§	§	PROPN
inlawrev-2246	241	6	§	§	PROPN
inlawrev-2246	241	7	6	6	NUM
inlawrev-2246	241	8	-	-	SYM
inlawrev-2246	241	9	3	3	NUM
inlawrev-2246	241	10	-	-	PUNCT
inlawrev-2246	241	11	8	8	NUM
inlawrev-2246	241	12	-	-	SYM
inlawrev-2246	241	13	1	1	NUM
inlawrev-2246	241	14	to	to	PART
inlawrev-2246	241	15	-6	-6	PROPN
inlawrev-2246	241	16	(	(	PUNCT
inlawrev-2246	241	17	burns	burn	NOUN
inlawrev-2246	241	18	supp	supp	NOUN
inlawrev-2246	241	19	.	.	PUNCT
inlawrev-2246	241	20	1976	1976	NUM
inlawrev-2246	241	21	)	)	PUNCT
inlawrev-2246	241	22	.	.	PUNCT
inlawrev-2246	242	1	*	*	PUNCT
inlawrev-2246	242	2	'	'	NUM
inlawrev-2246	242	3	^id	^id	NUM
inlawrev-2246	242	4	.	.	PUNCT
inlawrev-2246	243	1	§	§	PROPN
inlawrev-2246	243	2	6	6	NUM
inlawrev-2246	243	3	-	-	SYM
inlawrev-2246	243	4	3	3	NUM
inlawrev-2246	243	5	-	-	PUNCT
inlawrev-2246	243	6	3	3	NUM
inlawrev-2246	243	7	-	-	SYM
inlawrev-2246	243	8	7	7	NUM
inlawrev-2246	243	9	.	.	PUNCT
inlawrev-2246	244	1	the	the	DET
inlawrev-2246	244	2	law	law	NOUN
inlawrev-2246	244	3	is	be	AUX
inlawrev-2246	244	4	effective	effective	ADJ
inlawrev-2246	244	5	for	for	ADP
inlawrev-2246	244	6	income	income	NOUN
inlawrev-2246	244	7	tax	tax	NOUN
inlawrev-2246	244	8	years	year	NOUN
inlawrev-2246	244	9	beginning	begin	VERB
inlawrev-2246	244	10	after	after	ADP
inlawrev-2246	244	11	december	december	PROPN
inlawrev-2246	244	12	31	31	NUM
inlawrev-2246	244	13	,	,	PUNCT
inlawrev-2246	244	14	1975	1975	NUM
inlawrev-2246	244	15	.	.	PUNCT
inlawrev-2246	245	1	act	act	PROPN
inlawrev-2246	245	2	of	of	ADP
inlawrev-2246	245	3	feb	feb	PROPN
inlawrev-2246	245	4	.	.	PROPN
inlawrev-2246	245	5	11	11	NUM
inlawrev-2246	245	6	,	,	PUNCT
inlawrev-2246	245	7	1976	1976	NUM
inlawrev-2246	245	8	,	,	PUNCT
inlawrev-2246	245	9	pub	pub	NOUN
inlawrev-2246	245	10	.	.	PUNCT
inlawrev-2246	246	1	l.	l.	PROPN
inlawrev-2246	246	2	no	no	INTJ
inlawrev-2246	246	3	.	.	PROPN
inlawrev-2246	247	1	352	352	NUM
inlawrev-2246	247	2	,	,	PUNCT
inlawrev-2246	247	3	§	§	PROPN
inlawrev-2246	247	4	3	3	NUM
inlawrev-2246	247	5	,	,	PUNCT
inlawrev-2246	247	6	1976	1976	NUM
inlawrev-2246	247	7	ind	ind	NOUN
inlawrev-2246	247	8	.	.	PUNCT
inlawrev-2246	248	1	acts	act	VERB
inlawrev-2246	248	2	7	7	NUM
inlawrev-2246	248	3	.	.	PUNCT
inlawrev-2246	249	1	^'ind	^'ind	PROPN
inlawrev-2246	249	2	.	.	PUNCT
inlawrev-2246	250	1	code	code	PROPN
inlawrev-2246	250	2	§	§	PROPN
inlawrev-2246	250	3	6	6	NUM
inlawrev-2246	250	4	-	-	SYM
inlawrev-2246	250	5	6	6	NUM
inlawrev-2246	250	6	-	-	PUNCT
inlawrev-2246	250	7	1	1	NUM
inlawrev-2246	250	8	-	-	SYM
inlawrev-2246	250	9	22	22	NUM
inlawrev-2246	250	10	(	(	PUNCT
inlawrev-2246	250	11	b	b	NOUN
inlawrev-2246	250	12	)	)	PUNCT
inlawrev-2246	250	13	(	(	PUNCT
inlawrev-2246	250	14	burns	burn	NOUN
inlawrev-2246	250	15	supp	supp	NOUN
inlawrev-2246	250	16	.	.	PUNCT
inlawrev-2246	250	17	1976	1976	NUM
inlawrev-2246	250	18	)	)	PUNCT
inlawrev-2246	250	19	.	.	PUNCT
inlawrev-2246	251	1	5'/d	5'/d	NUM
inlawrev-2246	251	2	.	.	PUNCT
inlawrev-2246	252	1	§	§	PROPN
inlawrev-2246	252	2	6	6	NUM
inlawrev-2246	252	3	-	-	SYM
inlawrev-2246	252	4	3	3	NUM
inlawrev-2246	252	5	-	-	PUNCT
inlawrev-2246	252	6	3	3	NUM
inlawrev-2246	252	7	-	-	SYM
inlawrev-2246	252	8	7	7	NUM
inlawrev-2246	252	9	(	(	PUNCT
inlawrev-2246	252	10	d	d	NOUN
inlawrev-2246	252	11	)	)	PUNCT
inlawrev-2246	252	12	.	.	PUNCT
inlawrev-2246	253	1	"	"	PUNCT
inlawrev-2246	253	2	act	act	NOUN
inlawrev-2246	253	3	of	of	ADP
inlawrev-2246	253	4	apr	apr	PROPN
inlawrev-2246	253	5	.	.	PROPN
inlawrev-2246	253	6	26	26	NUM
inlawrev-2246	253	7	,	,	PUNCT
inlawrev-2246	253	8	1975	1975	NUM
inlawrev-2246	253	9	,	,	PUNCT
inlawrev-2246	253	10	pub	pub	NOUN
inlawrev-2246	253	11	.	.	PUNCT
inlawrev-2246	254	1	l.	l.	PROPN
inlawrev-2246	255	1	no	no	INTJ
inlawrev-2246	255	2	.	.	PROPN
inlawrev-2246	256	1	63	63	NUM
inlawrev-2246	256	2	,	,	PUNCT
inlawrev-2246	256	3	1975	1975	NUM
inlawrev-2246	256	4	ind	ind	NOUN
inlawrev-2246	256	5	.	.	PUNCT
inlawrev-2246	257	1	acts	act	VERB
inlawrev-2246	257	2	512	512	NUM
inlawrev-2246	257	3	.	.	PUNCT
inlawrev-2246	258	1	350	350	NUM
inlawrev-2246	258	2	indiana	indiana	PROPN
inlawrev-2246	258	3	law	law	NOUN
inlawrev-2246	258	4	review	review	NOUN
inlawrev-2246	258	5	[	[	X
inlawrev-2246	258	6	vol	vol	NOUN
inlawrev-2246	258	7	.	.	PUNCT
inlawrev-2246	258	8	10:340	10:340	NUM
inlawrev-2246	258	9	received	receive	VERB
inlawrev-2246	258	10	by	by	ADP
inlawrev-2246	258	11	an	an	DET
inlawrev-2246	258	12	employee	employee	NOUN
inlawrev-2246	258	13	who	who	PRON
inlawrev-2246	258	14	is	be	AUX
inlawrev-2246	258	15	principally	principally	ADV
inlawrev-2246	258	16	employed	employ	VERB
inlawrev-2246	258	17	in	in	ADP
inlawrev-2246	258	18	a	a	DET
inlawrev-2246	258	19	taxing	tax	VERB
inlawrev-2246	258	20	subdivision/^	subdivision/^	NOUN
inlawrev-2246	258	21	occupation	occupation	NOUN
inlawrev-2246	258	22	income	income	NOUN
inlawrev-2246	258	23	is	be	AUX
inlawrev-2246	258	24	defined	define	VERB
inlawrev-2246	258	25	to	to	PART
inlawrev-2246	258	26	include	include	VERB
inlawrev-2246	258	27	"	"	PUNCT
inlawrev-2246	258	28	wages	wage	NOUN
inlawrev-2246	258	29	,	,	PUNCT
inlawrev-2246	258	30	salaries	salary	NOUN
inlawrev-2246	258	31	,	,	PUNCT
inlawrev-2246	258	32	fees	fee	NOUN
inlawrev-2246	258	33	,	,	PUNCT
inlawrev-2246	258	34	or	or	CCONJ
inlawrev-2246	258	35	commissions	commission	NOUN
inlawrev-2246	258	36	received	receive	VERB
inlawrev-2246	258	37	for	for	ADP
inlawrev-2246	258	38	services	service	NOUN
inlawrev-2246	258	39	performed	perform	VERB
inlawrev-2246	258	40	in	in	ADP
inlawrev-2246	258	41	this	this	DET
inlawrev-2246	258	42	state	state	NOUN
inlawrev-2246	258	43	.	.	PUNCT
inlawrev-2246	259	1	"	"	PUNCT
inlawrev-2246	259	2	*	*	PUNCT
inlawrev-2246	259	3	'	'	AUX
inlawrev-2246	259	4	*	*	NOUN
inlawrev-2246	259	5	a	a	DET
inlawrev-2246	259	6	taxpayer	taxpayer	NOUN
inlawrev-2246	259	7	is	be	AUX
inlawrev-2246	259	8	entitled	entitle	VERB
inlawrev-2246	259	9	to	to	ADP
inlawrev-2246	259	10	a	a	DET
inlawrev-2246	259	11	credit	credit	NOUN
inlawrev-2246	259	12	against	against	ADP
inlawrev-2246	259	13	his	his	PRON
inlawrev-2246	259	14	occupation	occupation	NOUN
inlawrev-2246	259	15	income	income	NOUN
inlawrev-2246	259	16	tax	tax	NOUN
inlawrev-2246	259	17	liability	liability	NOUN
inlawrev-2246	259	18	in	in	ADP
inlawrev-2246	259	19	an	an	DET
inlawrev-2246	259	20	amount	amount	NOUN
inlawrev-2246	259	21	equal	equal	ADJ
inlawrev-2246	259	22	to	to	ADP
inlawrev-2246	259	23	the	the	DET
inlawrev-2246	259	24	lesser	less	ADJ
inlawrev-2246	259	25	of	of	ADP
inlawrev-2246	259	26	his	his	PRON
inlawrev-2246	259	27	state	state	NOUN
inlawrev-2246	259	28	adjusted	adjust	VERB
inlawrev-2246	259	29	gross	gross	ADJ
inlawrev-2246	259	30	income	income	NOUN
inlawrev-2246	259	31	tax	tax	NOUN
inlawrev-2246	259	32	liability	liability	NOUN
inlawrev-2246	259	33	or	or	CCONJ
inlawrev-2246	259	34	his	his	PRON
inlawrev-2246	259	35	occupation	occupation	NOUN
inlawrev-2246	259	36	income	income	NOUN
inlawrev-2246	259	37	tax	tax	NOUN
inlawrev-2246	259	38	liability/	liability/	NOUN
inlawrev-2246	259	39	*	*	PUNCT
inlawrev-2246	259	40	the	the	DET
inlawrev-2246	259	41	enactment	enactment	NOUN
inlawrev-2246	259	42	of	of	ADP
inlawrev-2246	259	43	the	the	DET
inlawrev-2246	259	44	1975	1975	NUM
inlawrev-2246	259	45	law	law	NOUN
inlawrev-2246	259	46	was	be	AUX
inlawrev-2246	259	47	greeted	greet	VERB
inlawrev-2246	259	48	with	with	ADP
inlawrev-2246	259	49	mixed	mixed	ADJ
inlawrev-2246	259	50	reactions	reaction	NOUN
inlawrev-2246	259	51	.	.	PUNCT
inlawrev-2246	260	1	only	only	ADV
inlawrev-2246	260	2	five	five	NUM
inlawrev-2246	260	3	counties	county	NOUN
inlawrev-2246	260	4	and	and	CCONJ
inlawrev-2246	260	5	one	one	NUM
inlawrev-2246	260	6	city	city	NOUN
inlawrev-2246	260	7	adopted	adopt	VERB
inlawrev-2246	260	8	ordinances	ordinance	NOUN
inlawrev-2246	260	9	to	to	PART
inlawrev-2246	260	10	impose	impose	VERB
inlawrev-2246	260	11	the	the	DET
inlawrev-2246	260	12	occupation	occupation	NOUN
inlawrev-2246	260	13	income	income	NOUN
inlawrev-2246	260	14	tax	tax	NOUN
inlawrev-2246	260	15	for	for	ADP
inlawrev-2246	260	16	calendar	calendar	NOUN
inlawrev-2246	260	17	year	year	NOUN
inlawrev-2246	260	18	1976	1976	NUM
inlawrev-2246	260	19	,	,	PUNCT
inlawrev-2246	260	20	*	*	PUNCT
inlawrev-2246	260	21	*	*	PUNCT
inlawrev-2246	260	22	and	and	CCONJ
inlawrev-2246	260	23	the	the	DET
inlawrev-2246	260	24	state	state	NOUN
inlawrev-2246	260	25	of	of	ADP
inlawrev-2246	260	26	kentucky	kentucky	PROPN
inlawrev-2246	260	27	unsuccessfully	unsuccessfully	ADV
inlawrev-2246	260	28	challenged	challenge	VERB
inlawrev-2246	260	29	the	the	DET
inlawrev-2246	260	30	constitutionality	constitutionality	NOUN
inlawrev-2246	260	31	of	of	ADP
inlawrev-2246	260	32	the	the	DET
inlawrev-2246	260	33	tax	tax	NOUN
inlawrev-2246	260	34	on	on	ADP
inlawrev-2246	260	35	the	the	DET
inlawrev-2246	260	36	ground	ground	NOUN
inlawrev-2246	260	37	that	that	SCONJ
inlawrev-2246	260	38	it	it	PRON
inlawrev-2246	260	39	was	be	AUX
inlawrev-2246	260	40	a	a	DET
inlawrev-2246	260	41	retaliatory	retaliatory	ADJ
inlawrev-2246	260	42	measure	measure	NOUN
inlawrev-2246	260	43	aimed	aim	VERB
inlawrev-2246	260	44	at	at	ADP
inlawrev-2246	260	45	kentucky	kentucky	PROPN
inlawrev-2246	260	46	residents	resident	NOUN
inlawrev-2246	260	47	working	work	VERB
inlawrev-2246	260	48	in	in	ADP
inlawrev-2246	260	49	indiana.*^	indiana.*^	PROPN
inlawrev-2246	260	50	subsequent	subsequent	ADJ
inlawrev-2246	260	51	to	to	ADP
inlawrev-2246	260	52	this	this	DET
inlawrev-2246	260	53	suit	suit	NOUN
inlawrev-2246	260	54	,	,	PUNCT
inlawrev-2246	260	55	the	the	DET
inlawrev-2246	260	56	department	department	NOUN
inlawrev-2246	260	57	of	of	ADP
inlawrev-2246	260	58	revenue	revenue	NOUN
inlawrev-2246	260	59	issued	issue	VERB
inlawrev-2246	260	60	a	a	DET
inlawrev-2246	260	61	circular	circular	ADJ
inlawrev-2246	260	62	showing	showing	NOUN
inlawrev-2246	260	63	that	that	SCONJ
inlawrev-2246	260	64	an	an	DET
inlawrev-2246	260	65	indiana	indiana	PROPN
inlawrev-2246	260	66	resident	resident	NOUN
inlawrev-2246	260	67	could	could	AUX
inlawrev-2246	260	68	also	also	ADV
inlawrev-2246	260	69	be	be	AUX
inlawrev-2246	260	70	subject	subject	ADJ
inlawrev-2246	260	71	to	to	ADP
inlawrev-2246	260	72	the	the	DET
inlawrev-2246	260	73	occupation	occupation	NOUN
inlawrev-2246	260	74	income	income	NOUN
inlawrev-2246	260	75	tax	tax	NOUN
inlawrev-2246	260	76	if	if	SCONJ
inlawrev-2246	260	77	his	his	PRON
inlawrev-2246	260	78	deductions	deduction	NOUN
inlawrev-2246	260	79	in	in	ADP
inlawrev-2246	260	80	arriving	arrive	VERB
inlawrev-2246	260	81	at	at	ADP
inlawrev-2246	260	82	his	his	PRON
inlawrev-2246	260	83	adjusted	adjust	VERB
inlawrev-2246	260	84	gross	gross	ADJ
inlawrev-2246	260	85	income	income	NOUN
inlawrev-2246	260	86	tax	tax	NOUN
inlawrev-2246	260	87	liability	liability	NOUN
inlawrev-2246	260	88	reduced	reduce	VERB
inlawrev-2246	260	89	that	that	SCONJ
inlawrev-2246	260	90	liability	liability	NOUN
inlawrev-2246	260	91	to	to	ADP
inlawrev-2246	260	92	a	a	DET
inlawrev-2246	260	93	lesser	less	ADJ
inlawrev-2246	260	94	amount	amount	NOUN
inlawrev-2246	260	95	than	than	ADP
inlawrev-2246	260	96	his	his	PRON
inlawrev-2246	260	97	occupation	occupation	NOUN
inlawrev-2246	260	98	income	income	NOUN
inlawrev-2246	260	99	tax	tax	NOUN
inlawrev-2246	260	100	liability	liability	NOUN
inlawrev-2246	260	101	.	.	PUNCT
inlawrev-2246	261	1	*	*	PUNCT
inlawrev-2246	261	2	®	®	NOUN
inlawrev-2246	261	3	the	the	DET
inlawrev-2246	261	4	legal	legal	ADJ
inlawrev-2246	261	5	controversy	controversy	NOUN
inlawrev-2246	261	6	surrounding	surround	VERB
inlawrev-2246	261	7	this	this	DET
inlawrev-2246	261	8	tax	tax	NOUN
inlawrev-2246	261	9	led	lead	VERB
inlawrev-2246	261	10	to	to	ADP
inlawrev-2246	261	11	the	the	DET
inlawrev-2246	261	12	adoption	adoption	NOUN
inlawrev-2246	261	13	of	of	ADP
inlawrev-2246	261	14	two	two	NUM
inlawrev-2246	261	15	clarifying	clarify	VERB
inlawrev-2246	261	16	amendments	amendment	NOUN
inlawrev-2246	261	17	and	and	CCONJ
inlawrev-2246	261	18	one	one	NUM
inlawrev-2246	261	19	new	new	ADJ
inlawrev-2246	261	20	provision	provision	NOUN
inlawrev-2246	261	21	by	by	ADP
inlawrev-2246	261	22	the	the	DET
inlawrev-2246	261	23	1976	1976	NUM
inlawrev-2246	261	24	indiana	indiana	PROPN
inlawrev-2246	261	25	general	general	PROPN
inlawrev-2246	261	26	assembly	assembly	NOUN
inlawrev-2246	261	27	:	:	PUNCT
inlawrev-2246	261	28	(	(	PUNCT
inlawrev-2246	261	29	1	1	X
inlawrev-2246	261	30	)	)	PUNCT
inlawrev-2246	261	31	a	a	DET
inlawrev-2246	261	32	definition	definition	NOUN
inlawrev-2246	261	33	of	of	ADP
inlawrev-2246	261	34	the	the	DET
inlawrev-2246	261	35	term	term	NOUN
inlawrev-2246	261	36	"	"	PUNCT
inlawrev-2246	261	37	political	political	ADJ
inlawrev-2246	261	38	subdivision	subdivision	NOUN
inlawrev-2246	261	39	"	"	PUNCT
inlawrev-2246	261	40	was	be	AUX
inlawrev-2246	261	41	added	add	VERB
inlawrev-2246	261	42	;	;	PUNCT
inlawrev-2246	261	43	*	*	PUNCT
inlawrev-2246	261	44	'	'	PUNCT
inlawrev-2246	261	45	(	(	PUNCT
inlawrev-2246	261	46	2	2	NUM
inlawrev-2246	261	47	)	)	PUNCT
inlawrev-2246	261	48	reference	reference	NOUN
inlawrev-2246	261	49	in	in	ADP
inlawrev-2246	261	50	the	the	DET
inlawrev-2246	261	51	law	law	NOUN
inlawrev-2246	261	52	to	to	ADP
inlawrev-2246	261	53	the	the	DET
inlawrev-2246	261	54	state	state	NOUN
inlawrev-2246	261	55	adjusted	adjust	VERB
inlawrev-2246	261	56	gross	gross	ADJ
inlawrev-2246	261	57	income	income	NOUN
inlawrev-2246	261	58	tax	tax	NOUN
inlawrev-2246	261	59	liability	liability	NOUN
inlawrev-2246	261	60	was	be	AUX
inlawrev-2246	261	61	clarified	clarify	VERB
inlawrev-2246	261	62	to	to	PART
inlawrev-2246	261	63	allow	allow	VERB
inlawrev-2246	261	64	credit	credit	NOUN
inlawrev-2246	261	65	only	only	ADV
inlawrev-2246	261	66	for	for	ADP
inlawrev-2246	261	67	an	an	DET
inlawrev-2246	261	68	individual	individual	NOUN
inlawrev-2246	261	69	's	's	PART
inlawrev-2246	261	70	indiana	indiana	PROPN
inlawrev-2246	261	71	adjusted	adjust	VERB
inlawrev-2246	261	72	gross	gross	ADJ
inlawrev-2246	261	73	income	income	NOUN
inlawrev-2246	261	74	tax	tax	NOUN
inlawrev-2246	261	75	liability	liability	NOUN
inlawrev-2246	261	76	;	;	PUNCT
inlawrev-2246	261	77	*	*	PUNCT
inlawrev-2246	261	78	°	°	NOUN
inlawrev-2246	261	79	(	(	PUNCT
inlawrev-2246	261	80	3	3	X
inlawrev-2246	261	81	)	)	PUNCT
inlawrev-2246	261	82	a	a	DET
inlawrev-2246	261	83	new	new	ADJ
inlawrev-2246	261	84	provision	provision	NOUN
inlawrev-2246	261	85	was	be	AUX
inlawrev-2246	261	86	added	add	VERB
inlawrev-2246	261	87	permitting	permit	VERB
inlawrev-2246	261	88	an	an	DET
inlawrev-2246	261	89	indiana	indiana	PROPN
inlawrev-2246	261	90	county	county	PROPN
inlawrev-2246	261	91	,	,	PUNCT
inlawrev-2246	261	92	city	city	NOUN
inlawrev-2246	261	93	,	,	PUNCT
inlawrev-2246	261	94	or	or	CCONJ
inlawrev-2246	261	95	town	town	NOUN
inlawrev-2246	261	96	imposing	impose	VERB
inlawrev-2246	261	97	the	the	DET
inlawrev-2246	261	98	occupation	occupation	NOUN
inlawrev-2246	261	99	income	income	NOUN
inlawrev-2246	261	100	tax	tax	NOUN
inlawrev-2246	261	101	to	to	PART
inlawrev-2246	261	102	enter	enter	VERB
inlawrev-2246	261	103	into	into	ADP
inlawrev-2246	261	104	a	a	DET
inlawrev-2246	261	105	reciprocal	reciprocal	ADJ
inlawrev-2246	261	106	agreement	agreement	NOUN
inlawrev-2246	261	107	with	with	ADP
inlawrev-2246	261	108	political	political	ADJ
inlawrev-2246	261	109	subdivisions	subdivision	NOUN
inlawrev-2246	261	110	of	of	ADP
inlawrev-2246	261	111	other	other	ADJ
inlawrev-2246	261	112	states	state	NOUN
inlawrev-2246	261	113	.	.	PUNCT
inlawrev-2246	262	1	*	*	PUNCT
inlawrev-2246	262	2	'	'	PUNCT
inlawrev-2246	262	3	this	this	DET
inlawrev-2246	262	4	agreement	agreement	NOUN
inlawrev-2246	262	5	could	could	AUX
inlawrev-2246	262	6	exempt	exempt	VERB
inlawrev-2246	262	7	an	an	DET
inlawrev-2246	262	8	out	out	ADJ
inlawrev-2246	262	9	-	-	PUNCT
inlawrev-2246	262	10	of	of	ADP
inlawrev-2246	262	11	-	-	PUNCT
inlawrev-2246	262	12	state	state	NOUN
inlawrev-2246	262	13	political	political	ADJ
inlawrev-2246	262	14	subdivision	subdivision	NOUN
inlawrev-2246	262	15	's	's	PART
inlawrev-2246	262	16	residents	resident	NOUN
inlawrev-2246	262	17	working	work	VERB
inlawrev-2246	262	18	in	in	ADP
inlawrev-2246	262	19	an	an	DET
inlawrev-2246	262	20	adopting	adopt	VERB
inlawrev-2246	262	21	county	county	NOUN
inlawrev-2246	262	22	,	,	PUNCT
inlawrev-2246	262	23	city	city	NOUN
inlawrev-2246	262	24	,	,	PUNCT
inlawrev-2246	262	25	or	or	CCONJ
inlawrev-2246	262	26	town	town	NOUN
inlawrev-2246	262	27	from	from	ADP
inlawrev-2246	262	28	the	the	DET
inlawrev-2246	262	29	occupation	occupation	NOUN
inlawrev-2246	262	30	income	income	NOUN
inlawrev-2246	262	31	tax	tax	NOUN
inlawrev-2246	262	32	if	if	SCONJ
inlawrev-2246	262	33	a	a	DET
inlawrev-2246	262	34	like	like	ADJ
inlawrev-2246	262	35	exemption	exemption	NOUN
inlawrev-2246	262	36	from	from	ADP
inlawrev-2246	262	37	a	a	DET
inlawrev-2246	262	38	tax	tax	NOUN
inlawrev-2246	262	39	imposed	impose	VERB
inlawrev-2246	262	40	by	by	ADP
inlawrev-2246	262	41	the	the	DET
inlawrev-2246	262	42	out	out	ADJ
inlawrev-2246	262	43	-	-	PUNCT
inlawrev-2246	262	44	of	of	ADP
inlawrev-2246	262	45	-	-	PUNCT
inlawrev-2246	262	46	state	state	NOUN
inlawrev-2246	262	47	locality	locality	NOUN
inlawrev-2246	262	48	was	be	AUX
inlawrev-2246	262	49	afforded	afford	VERB
inlawrev-2246	262	50	to	to	ADP
inlawrev-2246	262	51	indiana	indiana	PROPN
inlawrev-2246	262	52	residents	resident	NOUN
inlawrev-2246	262	53	employed	employ	VERB
inlawrev-2246	262	54	there	there	ADV
inlawrev-2246	262	55	.	.	PUNCT
inlawrev-2246	263	1	"	"	PUNCT
inlawrev-2246	263	2	ind	ind	PROPN
inlawrev-2246	263	3	.	.	PUNCT
inlawrev-2246	263	4	code	code	PROPN
inlawrev-2246	263	5	§	§	PROPN
inlawrev-2246	263	6	6	6	NUM
inlawrev-2246	263	7	-	-	SYM
inlawrev-2246	263	8	3.5	3.5	NUM
inlawrev-2246	263	9	-	-	PUNCT
inlawrev-2246	263	10	8	8	NUM
inlawrev-2246	263	11	-	-	SYM
inlawrev-2246	263	12	2	2	NUM
inlawrev-2246	263	13	(	(	PUNCT
inlawrev-2246	263	14	bums	bum	NOUN
inlawrev-2246	263	15	supp	supp	NOUN
inlawrev-2246	263	16	.	.	PUNCT
inlawrev-2246	263	17	1976	1976	NUM
inlawrev-2246	263	18	)	)	PUNCT
inlawrev-2246	263	19	.	.	PUNCT
inlawrev-2246	264	1	*	*	PUNCT
inlawrev-2246	264	2	vd	vd	NOUN
inlawrev-2246	264	3	.	.	PUNCT
inlawrev-2246	265	1	§	§	NOUN
inlawrev-2246	265	2	6	6	NUM
inlawrev-2246	265	3	-	-	SYM
inlawrev-2246	265	4	3.5	3.5	NUM
inlawrev-2246	265	5	-	-	PUNCT
inlawrev-2246	265	6	3	3	NUM
inlawrev-2246	265	7	-	-	PUNCT
inlawrev-2246	265	8	1(1	1(1	NUM
inlawrev-2246	265	9	)	)	PUNCT
inlawrev-2246	265	10	and	and	CCONJ
inlawrev-2246	265	11	(	(	PUNCT
inlawrev-2246	265	12	2	2	NUM
inlawrev-2246	265	13	)	)	PUNCT
inlawrev-2246	265	14	.	.	PUNCT
inlawrev-2246	266	1	"	"	PUNCT
inlawrev-2246	266	2	/d	/d	PUNCT
inlawrev-2246	266	3	.	.	PUNCT
inlawrev-2246	267	1	§	§	PROPN
inlawrev-2246	267	2	6	6	NUM
inlawrev-2246	267	3	-	-	SYM
inlawrev-2246	267	4	3.5	3.5	NUM
inlawrev-2246	267	5	-	-	PUNCT
inlawrev-2246	267	6	3	3	NUM
inlawrev-2246	267	7	-	-	SYM
inlawrev-2246	267	8	6	6	NUM
inlawrev-2246	267	9	.	.	PUNCT
inlawrev-2246	268	1	*	*	PUNCT
inlawrev-2246	268	2	*	*	PUNCT
inlawrev-2246	268	3	the	the	DET
inlawrev-2246	268	4	five	five	NUM
inlawrev-2246	268	5	counties	county	NOUN
inlawrev-2246	268	6	are	be	AUX
inlawrev-2246	268	7	clark	clark	PROPN
inlawrev-2246	268	8	,	,	PUNCT
inlawrev-2246	268	9	dearborn	dearborn	PROPN
inlawrev-2246	268	10	,	,	PUNCT
inlawrev-2246	268	11	jay	jay	PROPN
inlawrev-2246	268	12	,	,	PUNCT
inlawrev-2246	268	13	perry	perry	PROPN
inlawrev-2246	268	14	,	,	PUNCT
inlawrev-2246	268	15	and	and	CCONJ
inlawrev-2246	268	16	randolph	randolph	PROPN
inlawrev-2246	268	17	.	.	PUNCT
inlawrev-2246	269	1	the	the	DET
inlawrev-2246	269	2	only	only	ADJ
inlawrev-2246	269	3	city	city	NOUN
inlawrev-2246	269	4	adopting	adopt	VERB
inlawrev-2246	269	5	the	the	DET
inlawrev-2246	269	6	tax	tax	NOUN
inlawrev-2246	269	7	was	be	AUX
inlawrev-2246	269	8	new	new	ADJ
inlawrev-2246	269	9	albany	albany	PROPN
inlawrev-2246	269	10	.	.	PUNCT
inlawrev-2246	270	1	^'kentucky	^'kentucky	PROPN
inlawrev-2246	271	1	ex	ex	X
inlawrev-2246	271	2	rel	rel	PROPN
inlawrev-2246	271	3	.	.	PUNCT
inlawrev-2246	272	1	baker	baker	PROPN
inlawrev-2246	272	2	v.	v.	PROPN
inlawrev-2246	272	3	indiana	indiana	PROPN
inlawrev-2246	272	4	,	,	PUNCT
inlawrev-2246	272	5	cause	cause	VERB
inlawrev-2246	272	6	no	no	PRON
inlawrev-2246	272	7	.	.	PUNCT
inlawrev-2246	273	1	6069	6069	NUM
inlawrev-2246	273	2	(	(	PUNCT
inlawrev-2246	273	3	jefferson	jefferson	PROPN
inlawrev-2246	273	4	cir	cir	PROPN
inlawrev-2246	273	5	.	.	PUNCT
inlawrev-2246	274	1	ct	ct	PROPN
inlawrev-2246	274	2	.	.	PROPN
inlawrev-2246	274	3	,	,	PUNCT
inlawrev-2246	274	4	oct	oct	PROPN
inlawrev-2246	274	5	.	.	PROPN
inlawrev-2246	274	6	22	22	NUM
inlawrev-2246	274	7	,	,	PUNCT
inlawrev-2246	274	8	1976	1976	NUM
inlawrev-2246	274	9	)	)	PUNCT
inlawrev-2246	274	10	.	.	PUNCT
inlawrev-2246	275	1	«	«	PUNCT
inlawrev-2246	275	2	«	«	PUNCT
inlawrev-2246	275	3	circular	circular	ADJ
inlawrev-2246	275	4	ot-1	ot-1	PUNCT
inlawrev-2246	275	5	(	(	PUNCT
inlawrev-2246	275	6	november	november	PROPN
inlawrev-2246	275	7	17	17	NUM
inlawrev-2246	275	8	,	,	PUNCT
inlawrev-2246	275	9	1975	1975	NUM
inlawrev-2246	275	10	)	)	PUNCT
inlawrev-2246	275	11	.	.	PUNCT
inlawrev-2246	276	1	^'ind	^'ind	PROPN
inlawrev-2246	276	2	.	.	PUNCT
inlawrev-2246	277	1	code	code	PROPN
inlawrev-2246	277	2	§	§	PROPN
inlawrev-2246	277	3	6	6	NUM
inlawrev-2246	277	4	-	-	SYM
inlawrev-2246	277	5	3.5	3.5	NUM
inlawrev-2246	277	6	-	-	PUNCT
inlawrev-2246	277	7	3	3	NUM
inlawrev-2246	277	8	-	-	NUM
inlawrev-2246	277	9	1(8	1(8	NUM
inlawrev-2246	277	10	)	)	PUNCT
inlawrev-2246	277	11	(	(	PUNCT
inlawrev-2246	277	12	burns	burn	NOUN
inlawrev-2246	277	13	supp	supp	NOUN
inlawrev-2246	277	14	.	.	PUNCT
inlawrev-2246	277	15	1976	1976	NUM
inlawrev-2246	277	16	)	)	PUNCT
inlawrev-2246	277	17	.	.	PUNCT
inlawrev-2246	278	1	"	"	PUNCT
inlawrev-2246	278	2	^id	^id	PROPN
inlawrev-2246	278	3	.	.	PUNCT
inlawrev-2246	279	1	§	§	PROPN
inlawrev-2246	279	2	6	6	NUM
inlawrev-2246	279	3	-	-	SYM
inlawrev-2246	279	4	3.5	3.5	NUM
inlawrev-2246	279	5	-	-	PUNCT
inlawrev-2246	279	6	3	3	NUM
inlawrev-2246	279	7	-	-	SYM
inlawrev-2246	279	8	6	6	NUM
inlawrev-2246	279	9	.	.	PUNCT
inlawrev-2246	280	1	*	*	PUNCT
inlawrev-2246	280	2	'	'	PUNCT
inlawrev-2246	280	3	/d	/d	PUNCT
inlawrev-2246	280	4	.	.	PUNCT
inlawrev-2246	281	1	§	§	PROPN
inlawrev-2246	281	2	6	6	NUM
inlawrev-2246	281	3	-	-	SYM
inlawrev-2246	281	4	3.5	3.5	NUM
inlawrev-2246	281	5	-	-	PUNCT
inlawrev-2246	281	6	3	3	NUM
inlawrev-2246	281	7	-	-	SYM
inlawrev-2246	281	8	4.5	4.5	NUM
inlawrev-2246	281	9	.	.	PUNCT
inlawrev-2246	282	1	1976	1976	NUM
inlawrev-2246	282	2	]	]	PUNCT
inlawrev-2246	282	3	survey	survey	NOUN
inlawrev-2246	282	4	—	—	PUNCT
inlawrev-2246	282	5	taxation	taxation	NOUN
inlawrev-2246	282	6	861	861	NUM
inlawrev-2246	282	7	c.	c.	NOUN
inlawrev-2246	282	8	sales	sale	NOUN
inlawrev-2246	282	9	and	and	CCONJ
inlawrev-2246	282	10	use	use	VERB
inlawrev-2246	282	11	taxes	taxis	NOUN
inlawrev-2246	282	12	1	1	NUM
inlawrev-2246	282	13	.	.	PUNCT
inlawrev-2246	282	14	exemptions	exemption	NOUN
inlawrev-2246	282	15	in	in	ADP
inlawrev-2246	282	16	indiana	indiana	PROPN
inlawrev-2246	282	17	department	department	PROPN
inlawrev-2246	282	18	of	of	ADP
inlawrev-2246	282	19	state	state	PROPN
inlawrev-2246	282	20	revenice	revenice	NOUN
inlawrev-2246	282	21	v	v	NOUN
inlawrev-2246	282	22	,	,	PUNCT
inlawrev-2246	282	23	american	american	ADJ
inlawrev-2246	282	24	dairy	dairy	NOUN
inlawrev-2246	282	25	of	of	ADP
inlawrev-2246	282	26	evansville	evansville	PROPN
inlawrev-2246	282	27	,	,	PUNCT
inlawrev-2246	282	28	inc	inc	PROPN
inlawrev-2246	282	29	.	.	PROPN
inlawrev-2246	282	30	,^^	,^^	PUNCT
inlawrev-2246	282	31	a	a	DET
inlawrev-2246	282	32	case	case	NOUN
inlawrev-2246	282	33	which	which	PRON
inlawrev-2246	282	34	drew	draw	VERB
inlawrev-2246	282	35	some	some	DET
inlawrev-2246	282	36	incredibly	incredibly	ADV
inlawrev-2246	282	37	fine	fine	ADJ
inlawrev-2246	282	38	lines	line	NOUN
inlawrev-2246	282	39	,	,	PUNCT
inlawrev-2246	282	40	the	the	DET
inlawrev-2246	282	41	first	first	ADJ
inlawrev-2246	282	42	district	district	NOUN
inlawrev-2246	282	43	court	court	NOUN
inlawrev-2246	282	44	of	of	ADP
inlawrev-2246	282	45	appeals	appeal	NOUN
inlawrev-2246	282	46	held	hold	VERB
inlawrev-2246	282	47	that	that	SCONJ
inlawrev-2246	282	48	the	the	DET
inlawrev-2246	282	49	exemption	exemption	NOUN
inlawrev-2246	282	50	from	from	ADP
inlawrev-2246	282	51	the	the	DET
inlawrev-2246	282	52	sales	sale	NOUN
inlawrev-2246	282	53	and	and	CCONJ
inlawrev-2246	282	54	use	use	VERB
inlawrev-2246	282	55	taxes	taxis	NOUN
inlawrev-2246	282	56	for	for	ADP
inlawrev-2246	282	57	''	''	PUNCT
inlawrev-2246	282	58	fungicides	fungicide	NOUN
inlawrev-2246	282	59	,	,	PUNCT
inlawrev-2246	282	60	insecticides	insecticide	NOUN
inlawrev-2246	282	61	and	and	CCONJ
inlawrev-2246	282	62	other	other	ADJ
inlawrev-2246	282	63	tangible	tangible	ADJ
inlawrev-2246	282	64	personal	personal	ADJ
inlawrev-2246	282	65	property	property	NOUN
inlawrev-2246	282	66	to	to	PART
inlawrev-2246	282	67	be	be	AUX
inlawrev-2246	282	68	directly	directly	ADV
inlawrev-2246	282	69	used	use	VERB
inlawrev-2246	282	70	in	in	ADP
inlawrev-2246	282	71	the	the	DET
inlawrev-2246	282	72	direct	direct	ADJ
inlawrev-2246	282	73	production	production	NOUN
inlawrev-2246	282	74	of	of	ADP
inlawrev-2246	282	75	food	food	NOUN
inlawrev-2246	282	76	and	and	CCONJ
inlawrev-2246	282	77	commodities	commodity	NOUN
inlawrev-2246	282	78	"	"	PUNCT
inlawrev-2246	282	79	"	"	PUNCT
inlawrev-2246	282	80	is	be	AUX
inlawrev-2246	282	81	applicable	applicable	ADJ
inlawrev-2246	282	82	to	to	ADP
inlawrev-2246	282	83	insecticides	insecticide	NOUN
inlawrev-2246	282	84	,	,	PUNCT
inlawrev-2246	282	85	insect	insect	NOUN
inlawrev-2246	282	86	spray	spray	NOUN
inlawrev-2246	282	87	,	,	PUNCT
inlawrev-2246	282	88	bird	bird	NOUN
inlawrev-2246	282	89	repellant	repellant	NOUN
inlawrev-2246	282	90	,	,	PUNCT
inlawrev-2246	282	91	and	and	CCONJ
inlawrev-2246	282	92	cleaning	clean	VERB
inlawrev-2246	282	93	compounds	compound	NOUN
inlawrev-2246	282	94	used	use	VERB
inlawrev-2246	282	95	by	by	ADP
inlawrev-2246	282	96	a	a	DET
inlawrev-2246	282	97	dairy	dairy	NOUN
inlawrev-2246	282	98	in	in	ADP
inlawrev-2246	282	99	and	and	CCONJ
inlawrev-2246	282	100	around	around	ADP
inlawrev-2246	282	101	its	its	PRON
inlawrev-2246	282	102	processing	processing	NOUN
inlawrev-2246	282	103	plant	plant	NOUN
inlawrev-2246	282	104	to	to	PART
inlawrev-2246	282	105	maintain	maintain	VERB
inlawrev-2246	282	106	a	a	DET
inlawrev-2246	282	107	production	production	NOUN
inlawrev-2246	282	108	environment	environment	NOUN
inlawrev-2246	282	109	conforming	conform	VERB
inlawrev-2246	282	110	to	to	ADP
inlawrev-2246	282	111	state	state	NOUN
inlawrev-2246	282	112	health	health	NOUN
inlawrev-2246	282	113	standards	standard	NOUN
inlawrev-2246	282	114	.	.	PUNCT
inlawrev-2246	283	1	although	although	SCONJ
inlawrev-2246	283	2	the	the	DET
inlawrev-2246	283	3	second	second	ADJ
inlawrev-2246	283	4	district	district	NOUN
inlawrev-2246	283	5	court	court	NOUN
inlawrev-2246	283	6	of	of	ADP
inlawrev-2246	283	7	appeals	appeal	NOUN
inlawrev-2246	283	8	had	have	AUX
inlawrev-2246	283	9	previously	previously	ADV
inlawrev-2246	283	10	held	hold	VERB
inlawrev-2246	283	11	in	in	ADP
inlawrev-2246	283	12	indiana	indiana	PROPN
inlawrev-2246	283	13	department	department	PROPN
inlawrev-2246	283	14	of	of	ADP
inlawrev-2246	283	15	state	state	PROPN
inlawrev-2246	283	16	revenue	revenue	NOUN
inlawrev-2246	283	17	v.	v.	ADP
inlawrev-2246	283	18	rca	rca	PROPN
inlawrev-2246	283	19	corp,^	corp,^	PROPN
inlawrev-2246	283	20	*	*	PROPN
inlawrev-2246	283	21	that	that	SCONJ
inlawrev-2246	283	22	air	air	NOUN
inlawrev-2246	283	23	conditioning	conditioning	NOUN
inlawrev-2246	283	24	equipment	equipment	NOUN
inlawrev-2246	283	25	installed	instal	VERB
inlawrev-2246	283	26	to	to	PART
inlawrev-2246	283	27	maintain	maintain	VERB
inlawrev-2246	283	28	environmental	environmental	ADJ
inlawrev-2246	283	29	conditions	condition	NOUN
inlawrev-2246	283	30	conducive	conducive	ADJ
inlawrev-2246	283	31	to	to	ADP
inlawrev-2246	283	32	the	the	DET
inlawrev-2246	283	33	manufacture	manufacture	NOUN
inlawrev-2246	283	34	of	of	ADP
inlawrev-2246	283	35	color	color	NOUN
inlawrev-2246	283	36	television	television	NOUN
inlawrev-2246	283	37	picture	picture	NOUN
inlawrev-2246	283	38	tubes	tube	NOUN
inlawrev-2246	283	39	and	and	CCONJ
inlawrev-2246	283	40	component	component	NOUN
inlawrev-2246	283	41	parts	part	NOUN
inlawrev-2246	283	42	was	be	AUX
inlawrev-2246	283	43	not	not	PART
inlawrev-2246	283	44	"	"	PUNCT
inlawrev-2246	283	45	directly	directly	ADV
inlawrev-2246	283	46	used	use	VERB
inlawrev-2246	283	47	"	"	PUNCT
inlawrev-2246	283	48	in	in	ADP
inlawrev-2246	283	49	"	"	PUNCT
inlawrev-2246	283	50	direct	direct	ADJ
inlawrev-2246	283	51	production	production	NOUN
inlawrev-2246	283	52	,	,	PUNCT
inlawrev-2246	283	53	"	"	PUNCT
inlawrev-2246	283	54	the	the	DET
inlawrev-2246	283	55	court	court	NOUN
inlawrev-2246	283	56	in	in	ADP
inlawrev-2246	283	57	ame7ncan	ame7ncan	ADJ
inlawrev-2246	283	58	dairy	dairy	NOUN
inlawrev-2246	283	59	decided	decide	VERB
inlawrev-2246	283	60	that	that	SCONJ
inlawrev-2246	283	61	since	since	SCONJ
inlawrev-2246	283	62	the	the	DET
inlawrev-2246	283	63	statute	statute	NOUN
inlawrev-2246	283	64	referred	refer	VERB
inlawrev-2246	283	65	to	to	ADP
inlawrev-2246	283	66	items	item	NOUN
inlawrev-2246	283	67	such	such	ADJ
inlawrev-2246	283	68	as	as	ADP
inlawrev-2246	283	69	fungicides	fungicide	NOUN
inlawrev-2246	283	70	and	and	CCONJ
inlawrev-2246	283	71	insecticides	insecticide	NOUN
inlawrev-2246	283	72	,	,	PUNCT
inlawrev-2246	283	73	the	the	DET
inlawrev-2246	283	74	use	use	NOUN
inlawrev-2246	283	75	of	of	ADP
inlawrev-2246	283	76	which	which	PRON
inlawrev-2246	283	77	generally	generally	ADV
inlawrev-2246	283	78	has	have	VERB
inlawrev-2246	283	79	an	an	DET
inlawrev-2246	283	80	immediate	immediate	ADJ
inlawrev-2246	283	81	impact	impact	NOUN
inlawrev-2246	283	82	upon	upon	SCONJ
inlawrev-2246	283	83	the	the	DET
inlawrev-2246	283	84	production	production	NOUN
inlawrev-2246	283	85	environment	environment	NOUN
inlawrev-2246	283	86	rather	rather	ADV
inlawrev-2246	283	87	than	than	ADP
inlawrev-2246	283	88	upon	upon	SCONJ
inlawrev-2246	283	89	the	the	DET
inlawrev-2246	283	90	product	product	NOUN
inlawrev-2246	283	91	itself	itself	PRON
inlawrev-2246	283	92	,	,	PUNCT
inlawrev-2246	283	93	these	these	DET
inlawrev-2246	283	94	items	item	NOUN
inlawrev-2246	283	95	qualified	qualified	ADJ
inlawrev-2246	283	96	for	for	ADP
inlawrev-2246	283	97	the	the	DET
inlawrev-2246	283	98	exemption	exemption	NOUN
inlawrev-2246	283	99	.	.	PUNCT
inlawrev-2246	284	1	while	while	SCONJ
inlawrev-2246	284	2	cleaning	cleaning	NOUN
inlawrev-2246	284	3	compounds	compound	NOUN
inlawrev-2246	284	4	are	be	AUX
inlawrev-2246	284	5	not	not	PART
inlawrev-2246	284	6	specifically	specifically	ADV
inlawrev-2246	284	7	enumerated	enumerate	VERB
inlawrev-2246	284	8	in	in	ADP
inlawrev-2246	284	9	the	the	DET
inlawrev-2246	284	10	statute	statute	NOUN
inlawrev-2246	284	11	,	,	PUNCT
inlawrev-2246	284	12	they	they	PRON
inlawrev-2246	284	13	were	be	AUX
inlawrev-2246	284	14	also	also	ADV
inlawrev-2246	284	15	found	find	VERB
inlawrev-2246	284	16	to	to	PART
inlawrev-2246	284	17	be	be	AUX
inlawrev-2246	284	18	exempt	exempt	ADJ
inlawrev-2246	284	19	since	since	SCONJ
inlawrev-2246	284	20	their	their	PRON
inlawrev-2246	284	21	use	use	NOUN
inlawrev-2246	284	22	in	in	ADP
inlawrev-2246	284	23	this	this	DET
inlawrev-2246	284	24	case	case	NOUN
inlawrev-2246	284	25	to	to	PART
inlawrev-2246	284	26	retard	retard	VERB
inlawrev-2246	284	27	the	the	DET
inlawrev-2246	284	28	growth	growth	NOUN
inlawrev-2246	284	29	of	of	ADP
inlawrev-2246	284	30	harmful	harmful	ADJ
inlawrev-2246	284	31	bacteria	bacteria	NOUN
inlawrev-2246	284	32	was	be	AUX
inlawrev-2246	284	33	functionally	functionally	ADV
inlawrev-2246	284	34	similar	similar	ADJ
inlawrev-2246	284	35	to	to	ADP
inlawrev-2246	284	36	the	the	DET
inlawrev-2246	284	37	use	use	NOUN
inlawrev-2246	284	38	of	of	ADP
inlawrev-2246	284	39	fungicides	fungicide	NOUN
inlawrev-2246	284	40	.	.	PUNCT
inlawrev-2246	285	1	it	it	PRON
inlawrev-2246	285	2	is	be	AUX
inlawrev-2246	285	3	easy	easy	ADJ
inlawrev-2246	285	4	to	to	PART
inlawrev-2246	285	5	agree	agree	VERB
inlawrev-2246	285	6	with	with	ADP
inlawrev-2246	285	7	this	this	DET
inlawrev-2246	285	8	reasoning	reasoning	NOUN
inlawrev-2246	285	9	so	so	ADV
inlawrev-2246	285	10	far	far	ADV
inlawrev-2246	285	11	as	as	SCONJ
inlawrev-2246	285	12	insecticides	insecticide	NOUN
inlawrev-2246	285	13	and	and	CCONJ
inlawrev-2246	285	14	fungicides	fungicide	NOUN
inlawrev-2246	285	15	are	be	AUX
inlawrev-2246	285	16	concerned	concern	VERB
inlawrev-2246	285	17	,	,	PUNCT
inlawrev-2246	285	18	but	but	CCONJ
inlawrev-2246	285	19	it	it	PRON
inlawrev-2246	285	20	is	be	AUX
inlawrev-2246	285	21	difficult	difficult	ADJ
inlawrev-2246	285	22	to	to	PART
inlawrev-2246	285	23	reconcile	reconcile	VERB
inlawrev-2246	285	24	the	the	DET
inlawrev-2246	285	25	decision	decision	NOUN
inlawrev-2246	285	26	that	that	SCONJ
inlawrev-2246	285	27	cleaning	clean	VERB
inlawrev-2246	285	28	compounds	compound	NOUN
inlawrev-2246	285	29	are	be	AUX
inlawrev-2246	285	30	also	also	ADV
inlawrev-2246	285	31	exempt	exempt	ADJ
inlawrev-2246	285	32	with	with	ADP
inlawrev-2246	285	33	the	the	DET
inlawrev-2246	285	34	earlier	early	ADJ
inlawrev-2246	285	35	case	case	NOUN
inlawrev-2246	285	36	holding	hold	VERB
inlawrev-2246	285	37	that	that	DET
inlawrev-2246	285	38	air	air	NOUN
inlawrev-2246	285	39	conditioning	conditioning	NOUN
inlawrev-2246	285	40	equipment	equipment	NOUN
inlawrev-2246	285	41	is	be	AUX
inlawrev-2246	285	42	not	not	PART
inlawrev-2246	285	43	exempt	exempt	ADJ
inlawrev-2246	285	44	.	.	PUNCT
inlawrev-2246	286	1	continuing	continue	VERB
inlawrev-2246	286	2	to	to	PART
inlawrev-2246	286	3	try	try	VERB
inlawrev-2246	286	4	to	to	PART
inlawrev-2246	286	5	walk	walk	VERB
inlawrev-2246	286	6	this	this	DET
inlawrev-2246	286	7	tightrope	tightrope	NOUN
inlawrev-2246	286	8	,	,	PUNCT
inlawrev-2246	286	9	however	however	ADV
inlawrev-2246	286	10	,	,	PUNCT
inlawrev-2246	286	11	the	the	DET
inlawrev-2246	286	12	court	court	NOUN
inlawrev-2246	286	13	in	in	ADP
inlawrev-2246	286	14	american	american	ADJ
inlawrev-2246	286	15	dairy	dairy	NOUN
inlawrev-2246	286	16	held	hold	VERB
inlawrev-2246	286	17	that	that	SCONJ
inlawrev-2246	286	18	cleaning	clean	VERB
inlawrev-2246	286	19	equipment	equipment	NOUN
inlawrev-2246	286	20	used	use	VERB
inlawrev-2246	286	21	by	by	ADP
inlawrev-2246	286	22	the	the	DET
inlawrev-2246	286	23	dairy	dairy	NOUN
inlawrev-2246	286	24	was	be	AUX
inlawrev-2246	286	25	not	not	PART
inlawrev-2246	286	26	exempt	exempt	ADJ
inlawrev-2246	286	27	.	.	PUNCT
inlawrev-2246	287	1	noting	note	VERB
inlawrev-2246	287	2	only	only	ADV
inlawrev-2246	287	3	that	that	SCONJ
inlawrev-2246	287	4	the	the	DET
inlawrev-2246	287	5	impact	impact	NOUN
inlawrev-2246	287	6	of	of	ADP
inlawrev-2246	287	7	such	such	ADJ
inlawrev-2246	287	8	equipment	equipment	NOUN
inlawrev-2246	287	9	on	on	ADP
inlawrev-2246	287	10	the	the	DET
inlawrev-2246	287	11	production	production	NOUN
inlawrev-2246	287	12	process	process	NOUN
inlawrev-2246	287	13	was	be	AUX
inlawrev-2246	287	14	arguably	arguably	ADV
inlawrev-2246	287	15	less	less	ADV
inlawrev-2246	287	16	direct	direct	ADJ
inlawrev-2246	287	17	than	than	ADP
inlawrev-2246	287	18	that	that	PRON
inlawrev-2246	287	19	of	of	ADP
inlawrev-2246	287	20	the	the	DET
inlawrev-2246	287	21	cleaning	cleaning	NOUN
inlawrev-2246	287	22	compounds	compound	NOUN
inlawrev-2246	287	23	,	,	PUNCT
inlawrev-2246	287	24	the	the	DET
inlawrev-2246	287	25	court	court	NOUN
inlawrev-2246	287	26	fell	fall	VERB
inlawrev-2246	287	27	back	back	ADV
inlawrev-2246	287	28	on	on	ADP
inlawrev-2246	287	29	the	the	DET
inlawrev-2246	287	30	principle	principle	NOUN
inlawrev-2246	287	31	of	of	ADP
inlawrev-2246	287	32	strict	strict	ADJ
inlawrev-2246	287	33	construction	construction	NOUN
inlawrev-2246	287	34	of	of	ADP
inlawrev-2246	287	35	the	the	DET
inlawrev-2246	287	36	exemption	exemption	NOUN
inlawrev-2246	287	37	against	against	ADP
inlawrev-2246	287	38	the	the	DET
inlawrev-2246	287	39	taxpayer	taxpayer	NOUN
inlawrev-2246	287	40	in	in	ADP
inlawrev-2246	287	41	cases	case	NOUN
inlawrev-2246	287	42	of	of	ADP
inlawrev-2246	287	43	ambiguity	ambiguity	NOUN
inlawrev-2246	287	44	.	.	PUNCT
inlawrev-2246	288	1	at	at	ADP
inlawrev-2246	288	2	the	the	DET
inlawrev-2246	288	3	same	same	ADJ
inlawrev-2246	288	4	time	time	NOUN
inlawrev-2246	288	5	,	,	PUNCT
inlawrev-2246	288	6	exemptions	exemption	NOUN
inlawrev-2246	288	7	were	be	AUX
inlawrev-2246	288	8	upheld	uphold	VERB
inlawrev-2246	288	9	for	for	ADP
inlawrev-2246	288	10	refrigeration	refrigeration	NOUN
inlawrev-2246	288	11	equipment	equipment	NOUN
inlawrev-2246	288	12	,	,	PUNCT
inlawrev-2246	288	13	ice	ice	NOUN
inlawrev-2246	288	14	,	,	PUNCT
inlawrev-2246	288	15	and	and	CCONJ
inlawrev-2246	288	16	dry	dry	ADJ
inlawrev-2246	288	17	ice	ice	NOUN
inlawrev-2246	288	18	used	use	VERB
inlawrev-2246	288	19	in	in	ADP
inlawrev-2246	288	20	the	the	DET
inlawrev-2246	288	21	production	production	NOUN
inlawrev-2246	288	22	plant	plant	NOUN
inlawrev-2246	288	23	to	to	PART
inlawrev-2246	288	24	maintain	maintain	VERB
inlawrev-2246	288	25	the	the	DET
inlawrev-2246	288	26	physical	physical	ADJ
inlawrev-2246	288	27	integrity	integrity	NOUN
inlawrev-2246	288	28	of	of	ADP
inlawrev-2246	288	29	the	the	DET
inlawrev-2246	288	30	dairy	dairy	NOUN
inlawrev-2246	288	31	products	product	NOUN
inlawrev-2246	288	32	during	during	ADP
inlawrev-2246	288	33	processing	processing	NOUN
inlawrev-2246	288	34	.	.	PUNCT
inlawrev-2246	288	35	"	"	PUNCT
inlawrev-2246	289	1	it	it	PRON
inlawrev-2246	289	2	was	be	AUX
inlawrev-2246	289	3	decided	decide	VERB
inlawrev-2246	289	4	that	that	SCONJ
inlawrev-2246	289	5	these	these	DET
inlawrev-2246	289	6	items	item	NOUN
inlawrev-2246	289	7	operated	operate	VERB
inlawrev-2246	289	8	directly	directly	ADV
inlawrev-2246	289	9	on	on	ADP
inlawrev-2246	289	10	the	the	DET
inlawrev-2246	289	11	dairy	dairy	NOUN
inlawrev-2246	289	12	products	product	NOUN
inlawrev-2246	289	13	during	during	ADP
inlawrev-2246	289	14	the	the	DET
inlawrev-2246	289	15	production	production	NOUN
inlawrev-2246	289	16	process	process	NOUN
inlawrev-2246	289	17	and	and	CCONJ
inlawrev-2246	289	18	the	the	DET
inlawrev-2246	289	19	exemp"338	exemp"338	PROPN
inlawrev-2246	289	20	n.e.2d	n.e.2d	PROPN
inlawrev-2246	289	21	698	698	NUM
inlawrev-2246	289	22	(	(	PUNCT
inlawrev-2246	289	23	ind	ind	NOUN
inlawrev-2246	289	24	.	.	PUNCT
inlawrev-2246	290	1	ct	ct	PROPN
inlawrev-2246	290	2	.	.	PUNCT
inlawrev-2246	291	1	app	app	PROPN
inlawrev-2246	291	2	.	.	PROPN
inlawrev-2246	291	3	1975	1975	NUM
inlawrev-2246	291	4	)	)	PUNCT
inlawrev-2246	291	5	.	.	PUNCT
inlawrev-2246	292	1	"	"	PUNCT
inlawrev-2246	292	2	ind	ind	PROPN
inlawrev-2246	292	3	.	.	PUNCT
inlawrev-2246	292	4	code	code	PROPN
inlawrev-2246	292	5	§	§	PROPN
inlawrev-2246	292	6	6	6	NUM
inlawrev-2246	292	7	-	-	SYM
inlawrev-2246	292	8	2	2	NUM
inlawrev-2246	292	9	-	-	PUNCT
inlawrev-2246	292	10	1	1	NUM
inlawrev-2246	292	11	-	-	SYM
inlawrev-2246	292	12	39	39	NUM
inlawrev-2246	292	13	(	(	PUNCT
inlawrev-2246	292	14	b	b	NOUN
inlawrev-2246	292	15	)	)	PUNCT
inlawrev-2246	292	16	(	(	PUNCT
inlawrev-2246	292	17	1	1	X
inlawrev-2246	292	18	)	)	PUNCT
inlawrev-2246	292	19	(	(	PUNCT
inlawrev-2246	292	20	burns	burn	VERB
inlawrev-2246	292	21	1972	1972	NUM
inlawrev-2246	292	22	)	)	PUNCT
inlawrev-2246	292	23	.	.	PUNCT
inlawrev-2246	293	1	6	6	NUM
inlawrev-2246	293	2	^	^	SYM
inlawrev-2246	293	3	310	310	NUM
inlawrev-2246	293	4	n.e.2d	n.e.2d	NOUN
inlawrev-2246	293	5	96	96	NUM
inlawrev-2246	293	6	(	(	PUNCT
inlawrev-2246	293	7	ind	ind	NOUN
inlawrev-2246	293	8	.	.	PUNCT
inlawrev-2246	294	1	ct	ct	PROPN
inlawrev-2246	294	2	.	.	PUNCT
inlawrev-2246	295	1	app	app	PROPN
inlawrev-2246	295	2	.	.	PROPN
inlawrev-2246	295	3	1974	1974	NUM
inlawrev-2246	295	4	)	)	PUNCT
inlawrev-2246	295	5	.	.	PUNCT
inlawrev-2246	296	1	*	*	PUNCT
inlawrev-2246	296	2	^these	^these	DET
inlawrev-2246	296	3	items	item	NOUN
inlawrev-2246	296	4	were	be	AUX
inlawrev-2246	296	5	found	find	VERB
inlawrev-2246	296	6	to	to	PART
inlawrev-2246	296	7	be	be	AUX
inlawrev-2246	296	8	exempt	exempt	ADJ
inlawrev-2246	296	9	under	under	ADP
inlawrev-2246	296	10	one	one	NUM
inlawrev-2246	296	11	or	or	CCONJ
inlawrev-2246	296	12	more	more	ADJ
inlawrev-2246	296	13	of	of	ADP
inlawrev-2246	296	14	the	the	DET
inlawrev-2246	296	15	exemptions	exemption	NOUN
inlawrev-2246	296	16	in	in	ADP
inlawrev-2246	296	17	ind	ind	PROPN
inlawrev-2246	296	18	.	.	PUNCT
inlawrev-2246	297	1	code	code	PROPN
inlawrev-2246	297	2	§	§	PROPN
inlawrev-2246	297	3	6	6	NUM
inlawrev-2246	297	4	-	-	SYM
inlawrev-2246	297	5	2	2	NUM
inlawrev-2246	297	6	-	-	PUNCT
inlawrev-2246	297	7	1	1	NUM
inlawrev-2246	297	8	-	-	SYM
inlawrev-2246	297	9	39	39	NUM
inlawrev-2246	297	10	(	(	PUNCT
inlawrev-2246	297	11	b	b	NOUN
inlawrev-2246	297	12	)	)	PUNCT
inlawrev-2246	297	13	(	(	PUNCT
inlawrev-2246	297	14	1	1	NUM
inlawrev-2246	297	15	)	)	PUNCT
inlawrev-2246	297	16	,	,	PUNCT
inlawrev-2246	297	17	(	(	PUNCT
inlawrev-2246	297	18	6	6	NUM
inlawrev-2246	297	19	)	)	PUNCT
inlawrev-2246	297	20	and	and	CCONJ
inlawrev-2246	297	21	(	(	PUNCT
inlawrev-2246	297	22	10	10	NUM
inlawrev-2246	297	23	)	)	PUNCT
inlawrev-2246	297	24	(	(	PUNCT
inlawrev-2246	297	25	bums	bum	NOUN
inlawrev-2246	297	26	1972	1972	NUM
inlawrev-2246	297	27	)	)	PUNCT
inlawrev-2246	297	28	.	.	PUNCT
inlawrev-2246	298	1	352	352	NUM
inlawrev-2246	298	2	indiana	indiana	PROPN
inlawrev-2246	298	3	law	law	PROPN
inlawrev-2246	298	4	review	review	NOUN
inlawrev-2246	298	5	[	[	X
inlawrev-2246	298	6	vol	vol	NOUN
inlawrev-2246	298	7	.	.	PUNCT
inlawrev-2246	299	1	10:340	10:340	NUM
inlawrev-2246	299	2	tion	tion	NOUN
inlawrev-2246	299	3	was	be	AUX
inlawrev-2246	299	4	not	not	PART
inlawrev-2246	299	5	limited	limit	VERB
inlawrev-2246	299	6	to	to	ADP
inlawrev-2246	299	7	items	item	NOUN
inlawrev-2246	299	8	actually	actually	ADV
inlawrev-2246	299	9	incorporated	incorporate	VERB
inlawrev-2246	299	10	into	into	ADP
inlawrev-2246	299	11	the	the	DET
inlawrev-2246	299	12	final	final	ADJ
inlawrev-2246	299	13	product	product	NOUN
inlawrev-2246	299	14	.	.	PUNCT
inlawrev-2246	300	1	finally	finally	ADV
inlawrev-2246	300	2	,	,	PUNCT
inlawrev-2246	300	3	the	the	DET
inlawrev-2246	300	4	court	court	NOUN
inlawrev-2246	300	5	held	hold	VERB
inlawrev-2246	300	6	that	that	SCONJ
inlawrev-2246	300	7	the	the	DET
inlawrev-2246	300	8	exemptions	exemption	NOUN
inlawrev-2246	300	9	for	for	ADP
inlawrev-2246	300	10	items	item	NOUN
inlawrev-2246	300	11	"	"	PUNCT
inlawrev-2246	300	12	directly	directly	ADV
inlawrev-2246	300	13	used	use	VERB
inlawrev-2246	300	14	"	"	PUNCT
inlawrev-2246	300	15	in	in	ADP
inlawrev-2246	300	16	"	"	PUNCT
inlawrev-2246	300	17	direct	direct	ADJ
inlawrev-2246	300	18	production	production	NOUN
inlawrev-2246	300	19	"	"	PUNCT
inlawrev-2246	300	20	do	do	AUX
inlawrev-2246	300	21	not	not	PART
inlawrev-2246	300	22	apply	apply	VERB
inlawrev-2246	300	23	to	to	ADP
inlawrev-2246	300	24	items	item	NOUN
inlawrev-2246	300	25	used	use	VERB
inlawrev-2246	300	26	in	in	ADP
inlawrev-2246	300	27	distributing	distribute	VERB
inlawrev-2246	300	28	finished	finish	VERB
inlawrev-2246	300	29	goods	good	NOUN
inlawrev-2246	300	30	to	to	ADP
inlawrev-2246	300	31	purchasers	purchaser	NOUN
inlawrev-2246	300	32	after	after	ADP
inlawrev-2246	300	33	completion	completion	NOUN
inlawrev-2246	300	34	of	of	ADP
inlawrev-2246	300	35	the	the	DET
inlawrev-2246	300	36	production	production	NOUN
inlawrev-2246	300	37	process	process	NOUN
inlawrev-2246	300	38	.	.	PUNCT
inlawrev-2246	301	1	accordingly	accordingly	ADV
inlawrev-2246	301	2	,	,	PUNCT
inlawrev-2246	301	3	exemption	exemption	NOUN
inlawrev-2246	301	4	was	be	AUX
inlawrev-2246	301	5	denied	deny	VERB
inlawrev-2246	301	6	for	for	ADP
inlawrev-2246	301	7	wire	wire	NOUN
inlawrev-2246	301	8	and	and	CCONJ
inlawrev-2246	301	9	plastic	plastic	ADJ
inlawrev-2246	301	10	milk	milk	NOUN
inlawrev-2246	301	11	cases	case	NOUN
inlawrev-2246	301	12	used	use	VERB
inlawrev-2246	301	13	in	in	ADP
inlawrev-2246	301	14	delivering	deliver	VERB
inlawrev-2246	301	15	dairy	dairy	NOUN
inlawrev-2246	301	16	products	product	NOUN
inlawrev-2246	301	17	to	to	ADP
inlawrev-2246	301	18	purchasers	purchaser	NOUN
inlawrev-2246	301	19	*	*	PUNCT
inlawrev-2246	301	20	*	*	PUNCT
inlawrev-2246	301	21	and	and	CCONJ
inlawrev-2246	301	22	for	for	ADP
inlawrev-2246	301	23	electricity	electricity	NOUN
inlawrev-2246	301	24	consumed	consume	VERB
inlawrev-2246	301	25	in	in	ADP
inlawrev-2246	301	26	storing	store	VERB
inlawrev-2246	301	27	finished	finish	VERB
inlawrev-2246	301	28	goods	good	NOUN
inlawrev-2246	301	29	.	.	PUNCT
inlawrev-2246	302	1	*	*	PUNCT
inlawrev-2246	302	2	'	'	PUNCT
inlawrev-2246	302	3	an	an	DET
inlawrev-2246	302	4	exemption	exemption	NOUN
inlawrev-2246	302	5	was	be	AUX
inlawrev-2246	302	6	allowed	allow	VERB
inlawrev-2246	302	7	,	,	PUNCT
inlawrev-2246	302	8	however	however	ADV
inlawrev-2246	302	9	,	,	PUNCT
inlawrev-2246	302	10	for	for	ADP
inlawrev-2246	302	11	milk	milk	NOUN
inlawrev-2246	302	12	cans	can	NOUN
inlawrev-2246	302	13	used	use	VERB
inlawrev-2246	302	14	in	in	ADP
inlawrev-2246	302	15	the	the	DET
inlawrev-2246	302	16	production	production	NOUN
inlawrev-2246	302	17	process	process	NOUN
inlawrev-2246	302	18	.	.	PUNCT
inlawrev-2246	303	1	rca	rca	PROPN
inlawrev-2246	303	2	and	and	CCONJ
inlawrev-2246	303	3	amerioan	amerioan	NOUN
inlawrev-2246	303	4	dairy	dairy	NOUN
inlawrev-2246	303	5	have	have	AUX
inlawrev-2246	303	6	launched	launch	VERB
inlawrev-2246	303	7	the	the	DET
inlawrev-2246	303	8	indiana	indiana	PROPN
inlawrev-2246	303	9	courts	court	NOUN
inlawrev-2246	303	10	on	on	ADP
inlawrev-2246	303	11	a	a	DET
inlawrev-2246	303	12	never	never	ADV
inlawrev-2246	303	13	ending	end	VERB
inlawrev-2246	303	14	course	course	NOUN
inlawrev-2246	303	15	of	of	ADP
inlawrev-2246	303	16	deciding	decide	VERB
inlawrev-2246	303	17	exemptions	exemption	NOUN
inlawrev-2246	303	18	under	under	ADP
inlawrev-2246	303	19	the	the	DET
inlawrev-2246	303	20	sales	sale	NOUN
inlawrev-2246	303	21	and	and	CCONJ
inlawrev-2246	303	22	use	use	VERB
inlawrev-2246	303	23	tax	tax	NOUN
inlawrev-2246	303	24	on	on	ADP
inlawrev-2246	303	25	the	the	DET
inlawrev-2246	303	26	basis	basis	NOUN
inlawrev-2246	303	27	of	of	ADP
inlawrev-2246	303	28	"	"	PUNCT
inlawrev-2246	303	29	attenuated	attenuate	VERB
inlawrev-2246	303	30	subtleties	subtlety	NOUN
inlawrev-2246	303	31	.	.	PUNCT
inlawrev-2246	304	1	"*^	"*^	NOUN
inlawrev-2246	304	2	since	since	SCONJ
inlawrev-2246	304	3	the	the	DET
inlawrev-2246	304	4	statute	statute	NOUN
inlawrev-2246	304	5	does	do	AUX
inlawrev-2246	304	6	not	not	PART
inlawrev-2246	304	7	limit	limit	VERB
inlawrev-2246	304	8	exemptions	exemption	NOUN
inlawrev-2246	304	9	to	to	ADP
inlawrev-2246	304	10	items	item	NOUN
inlawrev-2246	304	11	actually	actually	ADV
inlawrev-2246	304	12	incorporated	incorporate	VERB
inlawrev-2246	304	13	into	into	ADP
inlawrev-2246	304	14	a	a	DET
inlawrev-2246	304	15	final	final	ADJ
inlawrev-2246	304	16	product	product	NOUN
inlawrev-2246	304	17	and	and	CCONJ
inlawrev-2246	304	18	since	since	SCONJ
inlawrev-2246	304	19	various	various	ADJ
inlawrev-2246	304	20	items	item	NOUN
inlawrev-2246	304	21	are	be	AUX
inlawrev-2246	304	22	enumerated	enumerate	VERB
inlawrev-2246	304	23	which	which	PRON
inlawrev-2246	304	24	normally	normally	ADV
inlawrev-2246	304	25	have	have	VERB
inlawrev-2246	304	26	only	only	ADV
inlawrev-2246	304	27	an	an	DET
inlawrev-2246	304	28	indirect	indirect	ADJ
inlawrev-2246	304	29	impact	impact	NOUN
inlawrev-2246	304	30	on	on	ADP
inlawrev-2246	304	31	the	the	DET
inlawrev-2246	304	32	final	final	ADJ
inlawrev-2246	304	33	product	product	NOUN
inlawrev-2246	304	34	itself	itself	PRON
inlawrev-2246	304	35	,	,	PUNCT
inlawrev-2246	304	36	exemptions	exemption	NOUN
inlawrev-2246	304	37	should	should	AUX
inlawrev-2246	304	38	generally	generally	ADV
inlawrev-2246	304	39	be	be	AUX
inlawrev-2246	304	40	allowed	allow	VERB
inlawrev-2246	304	41	for	for	ADP
inlawrev-2246	304	42	any	any	DET
inlawrev-2246	304	43	items	item	NOUN
inlawrev-2246	304	44	which	which	PRON
inlawrev-2246	304	45	serve	serve	VERB
inlawrev-2246	304	46	a	a	DET
inlawrev-2246	304	47	function	function	NOUN
inlawrev-2246	304	48	similar	similar	ADJ
inlawrev-2246	304	49	to	to	ADP
inlawrev-2246	304	50	those	those	PRON
inlawrev-2246	304	51	enumerated	enumerate	VERB
inlawrev-2246	304	52	.	.	PUNCT
inlawrev-2246	305	1	it	it	PRON
inlawrev-2246	305	2	makes	make	VERB
inlawrev-2246	305	3	no	no	DET
inlawrev-2246	305	4	sense	sense	NOUN
inlawrev-2246	305	5	to	to	PART
inlawrev-2246	305	6	exempt	exempt	VERB
inlawrev-2246	305	7	fungicides	fungicide	NOUN
inlawrev-2246	305	8	and	and	CCONJ
inlawrev-2246	305	9	insecticides	insecticide	NOUN
inlawrev-2246	305	10	used	use	VERB
inlawrev-2246	305	11	to	to	PART
inlawrev-2246	305	12	control	control	VERB
inlawrev-2246	305	13	a	a	DET
inlawrev-2246	305	14	production	production	NOUN
inlawrev-2246	305	15	environment	environment	NOUN
inlawrev-2246	305	16	while	while	SCONJ
inlawrev-2246	305	17	subjecting	subject	VERB
inlawrev-2246	305	18	"	"	PUNCT
inlawrev-2246	305	19	other	other	ADJ
inlawrev-2246	305	20	tangible	tangible	ADJ
inlawrev-2246	305	21	personal	personal	ADJ
inlawrev-2246	305	22	property	property	NOUN
inlawrev-2246	305	23	"	"	PUNCT
inlawrev-2246	305	24	similarly	similarly	ADV
inlawrev-2246	305	25	used	use	VERB
inlawrev-2246	305	26	to	to	ADP
inlawrev-2246	305	27	a	a	DET
inlawrev-2246	305	28	higher	high	ADJ
inlawrev-2246	305	29	standard	standard	NOUN
inlawrev-2246	305	30	.	.	PUNCT
inlawrev-2246	306	1	in	in	ADP
inlawrev-2246	306	2	this	this	DET
inlawrev-2246	306	3	regard	regard	NOUN
inlawrev-2246	306	4	,	,	PUNCT
inlawrev-2246	306	5	the	the	DET
inlawrev-2246	306	6	courts	court	NOUN
inlawrev-2246	306	7	have	have	AUX
inlawrev-2246	306	8	jumped	jump	VERB
inlawrev-2246	306	9	to	to	ADP
inlawrev-2246	306	10	strict	strict	ADJ
inlawrev-2246	306	11	construction	construction	NOUN
inlawrev-2246	306	12	of	of	ADP
inlawrev-2246	306	13	the	the	DET
inlawrev-2246	306	14	exemption	exemption	NOUN
inlawrev-2246	306	15	against	against	ADP
inlawrev-2246	306	16	the	the	DET
inlawrev-2246	306	17	taxpayer	taxpayer	NOUN
inlawrev-2246	306	18	without	without	ADP
inlawrev-2246	306	19	first	first	ADV
inlawrev-2246	306	20	seeking	seek	VERB
inlawrev-2246	306	21	to	to	PART
inlawrev-2246	306	22	resolve	resolve	VERB
inlawrev-2246	306	23	ambiguities	ambiguity	NOUN
inlawrev-2246	306	24	in	in	ADP
inlawrev-2246	306	25	a	a	DET
inlawrev-2246	306	26	manner	manner	NOUN
inlawrev-2246	306	27	consistent	consistent	ADJ
inlawrev-2246	306	28	with	with	ADP
inlawrev-2246	306	29	the	the	DET
inlawrev-2246	306	30	overall	overall	ADJ
inlawrev-2246	306	31	scheme	scheme	NOUN
inlawrev-2246	306	32	of	of	ADP
inlawrev-2246	306	33	the	the	DET
inlawrev-2246	306	34	statute	statute	NOUN
inlawrev-2246	306	35	.	.	PUNCT
inlawrev-2246	307	1	2	2	X
inlawrev-2246	307	2	.	.	X
inlawrev-2246	307	3	collection	collection	NOUN
inlawrev-2246	307	4	allowance	allowance	NOUN
inlawrev-2246	307	5	beginning	begin	VERB
inlawrev-2246	307	6	january	january	PROPN
inlawrev-2246	307	7	1	1	NUM
inlawrev-2246	307	8	,	,	PUNCT
inlawrev-2246	307	9	1977	1977	NUM
inlawrev-2246	307	10	,	,	PUNCT
inlawrev-2246	307	11	retail	retail	ADJ
inlawrev-2246	307	12	merchants	merchant	NOUN
inlawrev-2246	307	13	other	other	ADJ
inlawrev-2246	307	14	than	than	ADP
inlawrev-2246	307	15	public	public	ADJ
inlawrev-2246	307	16	utilities	utility	NOUN
inlawrev-2246	307	17	*	*	SYM
inlawrev-2246	307	18	'	'	PUNCT
inlawrev-2246	307	19	are	be	AUX
inlawrev-2246	307	20	allowed	allow	VERB
inlawrev-2246	307	21	to	to	PART
inlawrev-2246	307	22	keep	keep	VERB
inlawrev-2246	307	23	a	a	DET
inlawrev-2246	307	24	portion	portion	NOUN
inlawrev-2246	307	25	of	of	ADP
inlawrev-2246	307	26	the	the	DET
inlawrev-2246	307	27	sales	sale	NOUN
inlawrev-2246	307	28	and	and	CCONJ
inlawrev-2246	307	29	use	use	VERB
inlawrev-2246	307	30	taxes	taxis	NOUN
inlawrev-2246	307	31	collected	collect	VERB
inlawrev-2246	307	32	by	by	ADP
inlawrev-2246	307	33	them	they	PRON
inlawrev-2246	307	34	and	and	CCONJ
inlawrev-2246	307	35	otherwise	otherwise	ADV
inlawrev-2246	307	36	timely	timely	ADV
inlawrev-2246	307	37	remitted	remit	VERB
inlawrev-2246	307	38	to	to	ADP
inlawrev-2246	307	39	the	the	DET
inlawrev-2246	307	40	state	state	NOUN
inlawrev-2246	307	41	.	.	PUNCT
inlawrev-2246	307	42	'	'	PUNCT
inlawrev-2246	308	1	°	°	NUM
inlawrev-2246	309	1	the	the	DET
inlawrev-2246	309	2	allowance	allowance	NOUN
inlawrev-2246	309	3	,	,	PUNCT
inlawrev-2246	309	4	which	which	PRON
inlawrev-2246	309	5	is	be	AUX
inlawrev-2246	309	6	designed	design	VERB
inlawrev-2246	309	7	to	to	PART
inlawrev-2246	309	8	compensate	compensate	VERB
inlawrev-2246	309	9	merchants	merchant	NOUN
inlawrev-2246	309	10	for	for	ADP
inlawrev-2246	309	11	collecting	collect	VERB
inlawrev-2246	309	12	and	and	CCONJ
inlawrev-2246	309	13	timely	timely	ADV
inlawrev-2246	309	14	remitting	remit	VERB
inlawrev-2246	309	15	the	the	DET
inlawrev-2246	309	16	taxes	taxis	NOUN
inlawrev-2246	309	17	,	,	PUNCT
inlawrev-2246	309	18	phases	phase	NOUN
inlawrev-2246	309	19	in	in	ADP
inlawrev-2246	309	20	over	over	ADP
inlawrev-2246	309	21	a	a	DET
inlawrev-2246	309	22	period	period	NOUN
inlawrev-2246	309	23	of	of	ADP
inlawrev-2246	309	24	four	four	NUM
inlawrev-2246	309	25	years	year	NOUN
inlawrev-2246	309	26	starting	start	VERB
inlawrev-2246	309	27	at	at	ADP
inlawrev-2246	309	28	one	one	NUM
inlawrev-2246	309	29	-	-	PUNCT
inlawrev-2246	309	30	fourth	fourth	NOUN
inlawrev-2246	309	31	percent	percent	NOUN
inlawrev-2246	309	32	of	of	ADP
inlawrev-2246	309	33	the	the	DET
inlawrev-2246	309	34	taxes	taxis	NOUN
inlawrev-2246	309	35	on	on	ADP
inlawrev-2246	309	36	returns	return	NOUN
inlawrev-2246	309	37	for	for	ADP
inlawrev-2246	309	38	1977	1977	NUM
inlawrev-2246	309	39	and	and	CCONJ
inlawrev-2246	309	40	increasing	increase	VERB
inlawrev-2246	309	41	each	each	DET
inlawrev-2246	309	42	year	year	NOUN
inlawrev-2246	309	43	thereafter	thereafter	ADV
inlawrev-2246	309	44	by	by	ADP
inlawrev-2246	309	45	an	an	DET
inlawrev-2246	309	46	additional	additional	ADJ
inlawrev-2246	309	47	onefourth	onefourth	NOUN
inlawrev-2246	309	48	percent	percent	NOUN
inlawrev-2246	309	49	to	to	ADP
inlawrev-2246	309	50	an	an	DET
inlawrev-2246	309	51	allowance	allowance	NOUN
inlawrev-2246	309	52	of	of	ADP
inlawrev-2246	309	53	one	one	NUM
inlawrev-2246	309	54	percent	percent	NOUN
inlawrev-2246	309	55	after	after	ADP
inlawrev-2246	309	56	1979	1979	NUM
inlawrev-2246	309	57	.	.	PUNCT
inlawrev-2246	309	58	'	'	PUNCT
inlawrev-2246	309	59	^'^it	^'^it	PRON
inlawrev-2246	309	60	was	be	AUX
inlawrev-2246	309	61	also	also	ADV
inlawrev-2246	309	62	found	find	VERB
inlawrev-2246	309	63	that	that	SCONJ
inlawrev-2246	309	64	the	the	DET
inlawrev-2246	309	65	milk	milk	NOUN
inlawrev-2246	309	66	cases	case	NOUN
inlawrev-2246	309	67	were	be	AUX
inlawrev-2246	309	68	not	not	PART
inlawrev-2246	309	69	"	"	PUNCT
inlawrev-2246	309	70	returnable	returnable	ADJ
inlawrev-2246	309	71	containers	container	NOUN
inlawrev-2246	309	72	"	"	PUNCT
inlawrev-2246	309	73	entitled	entitle	VERB
inlawrev-2246	309	74	to	to	ADP
inlawrev-2246	309	75	exemption	exemption	NOUN
inlawrev-2246	309	76	under	under	ADP
inlawrev-2246	309	77	ind	ind	NOUN
inlawrev-2246	309	78	.	.	PUNCT
inlawrev-2246	310	1	code	code	PROPN
inlawrev-2246	310	2	§	§	PROPN
inlawrev-2246	310	3	6	6	NUM
inlawrev-2246	310	4	-	-	SYM
inlawrev-2246	310	5	2	2	NUM
inlawrev-2246	310	6	-	-	PUNCT
inlawrev-2246	310	7	1	1	NUM
inlawrev-2246	310	8	-	-	SYM
inlawrev-2246	310	9	39	39	NUM
inlawrev-2246	310	10	(	(	PUNCT
inlawrev-2246	310	11	b	b	NOUN
inlawrev-2246	310	12	)	)	PUNCT
inlawrev-2246	310	13	(	(	PUNCT
inlawrev-2246	310	14	2	2	NUM
inlawrev-2246	310	15	)	)	PUNCT
inlawrev-2246	310	16	(	(	PUNCT
inlawrev-2246	310	17	burns	burn	VERB
inlawrev-2246	310	18	1972	1972	NUM
inlawrev-2246	310	19	)	)	PUNCT
inlawrev-2246	310	20	.	.	PUNCT
inlawrev-2246	311	1	^^exemption	^^exemption	PROPN
inlawrev-2246	311	2	of	of	ADP
inlawrev-2246	311	3	the	the	DET
inlawrev-2246	311	4	electricity	electricity	NOUN
inlawrev-2246	311	5	was	be	AUX
inlawrev-2246	311	6	denied	deny	VERB
inlawrev-2246	311	7	under	under	ADP
inlawrev-2246	311	8	ind	ind	PROPN
inlawrev-2246	311	9	.	.	PUNCT
inlawrev-2246	312	1	code	code	PROPN
inlawrev-2246	312	2	§	§	PROPN
inlawrev-2246	312	3	6	6	NUM
inlawrev-2246	312	4	-	-	SYM
inlawrev-2246	312	5	2	2	NUM
inlawrev-2246	312	6	-	-	PUNCT
inlawrev-2246	312	7	1	1	NUM
inlawrev-2246	312	8	-	-	SYM
inlawrev-2246	312	9	38	38	NUM
inlawrev-2246	312	10	(	(	PUNCT
inlawrev-2246	312	11	c	c	NOUN
inlawrev-2246	312	12	)	)	PUNCT
inlawrev-2246	312	13	(	(	PUNCT
inlawrev-2246	312	14	burns	burn	VERB
inlawrev-2246	312	15	1972	1972	NUM
inlawrev-2246	312	16	)	)	PUNCT
inlawrev-2246	312	17	,	,	PUNCT
inlawrev-2246	312	18	which	which	PRON
inlawrev-2246	312	19	exempts	exempt	VERB
inlawrev-2246	312	20	electricity	electricity	NOUN
inlawrev-2246	312	21	used	use	VERB
inlawrev-2246	312	22	in	in	ADP
inlawrev-2246	312	23	"	"	PUNCT
inlawrev-2246	312	24	production	production	NOUN
inlawrev-2246	312	25	"	"	PUNCT
inlawrev-2246	312	26	but	but	CCONJ
inlawrev-2246	312	27	does	do	AUX
inlawrev-2246	312	28	not	not	PART
inlawrev-2246	312	29	contain	contain	VERB
inlawrev-2246	312	30	the	the	DET
inlawrev-2246	312	31	words	word	NOUN
inlawrev-2246	312	32	"	"	PUNCT
inlawrev-2246	312	33	direct	direct	ADJ
inlawrev-2246	312	34	"	"	PUNCT
inlawrev-2246	312	35	or	or	CCONJ
inlawrev-2246	312	36	"	"	PUNCT
inlawrev-2246	312	37	directly	directly	ADV
inlawrev-2246	312	38	.	.	PUNCT
inlawrev-2246	312	39	"	"	PUNCT
inlawrev-2246	313	1	but	but	CCONJ
inlawrev-2246	313	2	see	see	VERB
inlawrev-2246	313	3	state	state	NOUN
inlawrev-2246	313	4	v.	v.	ADP
inlawrev-2246	313	5	farmers	farmers	PROPN
inlawrev-2246	313	6	tankage	tankage	PROPN
inlawrev-2246	313	7	,	,	PUNCT
inlawrev-2246	313	8	inc	inc	PROPN
inlawrev-2246	313	9	.	.	PROPN
inlawrev-2246	313	10	,	,	PUNCT
inlawrev-2246	313	11	144	144	NUM
inlawrev-2246	313	12	ind	ind	NOUN
inlawrev-2246	313	13	.	.	PUNCT
inlawrev-2246	314	1	app	app	PROPN
inlawrev-2246	314	2	.	.	PROPN
inlawrev-2246	315	1	392	392	NUM
inlawrev-2246	315	2	,	,	PUNCT
inlawrev-2246	315	3	246	246	NUM
inlawrev-2246	315	4	n.e.2d	n.e.2d	NOUN
inlawrev-2246	315	5	409	409	NUM
inlawrev-2246	315	6	(	(	PUNCT
inlawrev-2246	315	7	1969	1969	NUM
inlawrev-2246	315	8	)	)	PUNCT
inlawrev-2246	315	9	(	(	PUNCT
inlawrev-2246	315	10	transportation	transportation	NOUN
inlawrev-2246	315	11	equipment	equipment	NOUN
inlawrev-2246	315	12	used	use	VERB
inlawrev-2246	315	13	to	to	PART
inlawrev-2246	315	14	gather	gather	VERB
inlawrev-2246	315	15	raw	raw	ADJ
inlawrev-2246	315	16	materials	material	NOUN
inlawrev-2246	315	17	before	before	SCONJ
inlawrev-2246	315	18	actual	actual	ADJ
inlawrev-2246	315	19	production	production	NOUN
inlawrev-2246	315	20	process	process	NOUN
inlawrev-2246	315	21	began	begin	VERB
inlawrev-2246	315	22	was	be	AUX
inlawrev-2246	315	23	exempt	exempt	ADJ
inlawrev-2246	315	24	under	under	ADP
inlawrev-2246	315	25	an	an	DET
inlawrev-2246	315	26	earlier	early	ADJ
inlawrev-2246	315	27	version	version	NOUN
inlawrev-2246	315	28	of	of	ADP
inlawrev-2246	315	29	the	the	DET
inlawrev-2246	315	30	statute	statute	NOUN
inlawrev-2246	315	31	,	,	PUNCT
inlawrev-2246	315	32	ch	ch	PROPN
inlawrev-2246	315	33	.	.	PROPN
inlawrev-2246	315	34	232	232	NUM
inlawrev-2246	315	35	,	,	PUNCT
inlawrev-2246	315	36	§	§	PROPN
inlawrev-2246	315	37	7(b	7(b	NUM
inlawrev-2246	315	38	)	)	PUNCT
inlawrev-2246	315	39	(	(	PUNCT
inlawrev-2246	315	40	1	1	NUM
inlawrev-2246	315	41	)	)	PUNCT
inlawrev-2246	315	42	,	,	PUNCT
inlawrev-2246	315	43	1965	1965	NUM
inlawrev-2246	315	44	ind	ind	NOUN
inlawrev-2246	315	45	.	.	PUNCT
inlawrev-2246	316	1	acts	act	VERB
inlawrev-2246	316	2	570	570	NUM
inlawrev-2246	316	3	,	,	PUNCT
inlawrev-2246	316	4	which	which	PRON
inlawrev-2246	316	5	did	do	AUX
inlawrev-2246	316	6	not	not	PART
inlawrev-2246	316	7	include	include	VERB
inlawrev-2246	316	8	the	the	DET
inlawrev-2246	316	9	words	word	NOUN
inlawrev-2246	316	10	"	"	PUNCT
inlawrev-2246	316	11	direct	direct	ADJ
inlawrev-2246	316	12	"	"	PUNCT
inlawrev-2246	316	13	or	or	CCONJ
inlawrev-2246	316	14	"	"	PUNCT
inlawrev-2246	316	15	directly	directly	ADV
inlawrev-2246	316	16	"	"	PUNCT
inlawrev-2246	316	17	)	)	PUNCT
inlawrev-2246	316	18	.	.	PUNCT
inlawrev-2246	317	1	'	'	PUNCT
inlawrev-2246	317	2	®	®	NOUN
inlawrev-2246	317	3	the	the	DET
inlawrev-2246	317	4	term	term	NOUN
inlawrev-2246	317	5	is	be	AUX
inlawrev-2246	317	6	from	from	ADP
inlawrev-2246	317	7	the	the	DET
inlawrev-2246	317	8	opinion	opinion	NOUN
inlawrev-2246	317	9	of	of	ADP
inlawrev-2246	317	10	justice	justice	PROPN
inlawrev-2246	317	11	holmes	holmes	PROPN
inlawrev-2246	317	12	in	in	ADP
inlawrev-2246	317	13	lucas	lucas	PROPN
inlawrev-2246	317	14	v.	v.	PROPN
inlawrev-2246	317	15	earl	earl	PROPN
inlawrev-2246	317	16	,	,	PUNCT
inlawrev-2246	317	17	281	281	NUM
inlawrev-2246	317	18	u.s	u.s	PROPN
inlawrev-2246	317	19	.	.	PROPN
inlawrev-2246	317	20	ill	ill	PROPN
inlawrev-2246	317	21	,	,	PUNCT
inlawrev-2246	317	22	114	114	NUM
inlawrev-2246	317	23	(	(	PUNCT
inlawrev-2246	317	24	1930	1930	NUM
inlawrev-2246	317	25	)	)	PUNCT
inlawrev-2246	317	26	.	.	PUNCT
inlawrev-2246	318	1	'	'	PUNCT
inlawrev-2246	318	2	^described	^describe	VERB
inlawrev-2246	318	3	in	in	ADP
inlawrev-2246	318	4	ind	ind	PROPN
inlawrev-2246	318	5	.	.	PUNCT
inlawrev-2246	319	1	code	code	PROPN
inlawrev-2246	319	2	§	§	PROPN
inlawrev-2246	319	3	6	6	NUM
inlawrev-2246	319	4	-	-	SYM
inlawrev-2246	319	5	2	2	NUM
inlawrev-2246	319	6	-	-	PUNCT
inlawrev-2246	319	7	1	1	NUM
inlawrev-2246	319	8	-	-	SYM
inlawrev-2246	319	9	38	38	NUM
inlawrev-2246	319	10	(	(	PUNCT
inlawrev-2246	319	11	c	c	NOUN
inlawrev-2246	319	12	)	)	PUNCT
inlawrev-2246	319	13	,	,	PUNCT
inlawrev-2246	319	14	(	(	PUNCT
inlawrev-2246	319	15	d	d	X
inlawrev-2246	319	16	)	)	PUNCT
inlawrev-2246	319	17	and	and	CCONJ
inlawrev-2246	319	18	(	(	PUNCT
inlawrev-2246	319	19	e	e	NOUN
inlawrev-2246	319	20	)	)	PUNCT
inlawrev-2246	319	21	(	(	PUNCT
inlawrev-2246	319	22	burns	burn	VERB
inlawrev-2246	319	23	1972	1972	NUM
inlawrev-2246	319	24	)	)	PUNCT
inlawrev-2246	319	25	.	.	PUNCT
inlawrev-2246	320	1	^	^	PUNCT
inlawrev-2246	320	2	°	°	X
inlawrev-2246	320	3	id	id	NOUN
inlawrev-2246	320	4	.	.	PUNCT
inlawrev-2246	321	1	§	§	PROPN
inlawrev-2246	321	2	6	6	NUM
inlawrev-2246	321	3	^	^	SYM
inlawrev-2246	321	4	2	2	NUM
inlawrev-2246	321	5	-	-	SYM
inlawrev-2246	321	6	1	1	NUM
inlawrev-2246	321	7	-	-	SYM
inlawrev-2246	321	8	49	49	NUM
inlawrev-2246	321	9	(	(	PUNCT
inlawrev-2246	321	10	c	c	NOUN
inlawrev-2246	321	11	)	)	PUNCT
inlawrev-2246	321	12	(	(	PUNCT
inlawrev-2246	321	13	bums	bum	NOUN
inlawrev-2246	321	14	supp	supp	NOUN
inlawrev-2246	321	15	.	.	PUNCT
inlawrev-2246	321	16	1976	1976	NUM
inlawrev-2246	321	17	)	)	PUNCT
inlawrev-2246	321	18	.	.	PUNCT
inlawrev-2246	322	1	1976	1976	NUM
inlawrev-2246	322	2	]	]	PUNCT
inlawrev-2246	322	3	survey	survey	NOUN
inlawrev-2246	322	4	—	—	PUNCT
inlawrev-2246	322	5	taxation	taxation	NOUN
inlawrev-2246	322	6	353	353	NUM
inlawrev-2246	322	7	d.	d.	PROPN
inlawrev-2246	322	8	intangibles	intangibles	PROPN
inlawrev-2246	322	9	tax	tax	NOUN
inlawrev-2246	322	10	1	1	X
inlawrev-2246	322	11	.	.	PUNCT
inlawrev-2246	322	12	low	low	ADJ
inlawrev-2246	322	13	income	income	NOUN
inlawrev-2246	322	14	individuals	individual	NOUN
inlawrev-2246	322	15	overriding	override	VERB
inlawrev-2246	322	16	the	the	DET
inlawrev-2246	322	17	governor	governor	NOUN
inlawrev-2246	322	18	's	's	PART
inlawrev-2246	322	19	veto	veto	NOUN
inlawrev-2246	322	20	of	of	ADP
inlawrev-2246	322	21	a	a	DET
inlawrev-2246	322	22	bill	bill	NOUN
inlawrev-2246	322	23	originally	originally	ADV
inlawrev-2246	322	24	passed	pass	VERB
inlawrev-2246	322	25	in	in	ADP
inlawrev-2246	322	26	1975	1975	NUM
inlawrev-2246	322	27	,	,	PUNCT
inlawrev-2246	322	28	the	the	DET
inlawrev-2246	322	29	general	general	ADJ
inlawrev-2246	322	30	assembly	assembly	NOUN
inlawrev-2246	322	31	enacted	enact	VERB
inlawrev-2246	322	32	an	an	DET
inlawrev-2246	322	33	exemption	exemption	NOUN
inlawrev-2246	322	34	from	from	ADP
inlawrev-2246	322	35	the	the	DET
inlawrev-2246	322	36	intangibles	intangible	NOUN
inlawrev-2246	322	37	tax	tax	NOUN
inlawrev-2246	322	38	for	for	ADP
inlawrev-2246	322	39	individuals	individual	NOUN
inlawrev-2246	322	40	whose	whose	DET
inlawrev-2246	322	41	''	''	PUNCT
inlawrev-2246	322	42	household	household	NOUN
inlawrev-2246	322	43	income	income	NOUN
inlawrev-2246	322	44	"	"	PUNCT
inlawrev-2246	322	45	for	for	ADP
inlawrev-2246	322	46	a	a	DET
inlawrev-2246	322	47	taxable	taxable	ADJ
inlawrev-2246	322	48	year	year	NOUN
inlawrev-2246	322	49	does	do	AUX
inlawrev-2246	322	50	not	not	PART
inlawrev-2246	322	51	exceed	exceed	VERB
inlawrev-2246	322	52	$	$	SYM
inlawrev-2246	322	53	10,000	10,000	NUM
inlawrev-2246	322	54	,	,	PUNCT
inlawrev-2246	322	55	effective	effective	ADJ
inlawrev-2246	322	56	january	january	PROPN
inlawrev-2246	322	57	1	1	NUM
inlawrev-2246	322	58	,	,	PUNCT
inlawrev-2246	322	59	1976/	1976/	NUM
inlawrev-2246	322	60	'	'	PUNCT
inlawrev-2246	322	61	if	if	SCONJ
inlawrev-2246	322	62	an	an	DET
inlawrev-2246	322	63	intangible	intangible	NOUN
inlawrev-2246	322	64	is	be	AUX
inlawrev-2246	322	65	owned	own	VERB
inlawrev-2246	322	66	jointly	jointly	ADV
inlawrev-2246	322	67	with	with	ADP
inlawrev-2246	322	68	one	one	NUM
inlawrev-2246	322	69	or	or	CCONJ
inlawrev-2246	322	70	more	more	ADJ
inlawrev-2246	322	71	persons	person	NOUN
inlawrev-2246	322	72	who	who	PRON
inlawrev-2246	322	73	do	do	AUX
inlawrev-2246	322	74	not	not	PART
inlawrev-2246	322	75	meet	meet	VERB
inlawrev-2246	322	76	the	the	DET
inlawrev-2246	322	77	income	income	NOUN
inlawrev-2246	322	78	test	test	NOUN
inlawrev-2246	322	79	,	,	PUNCT
inlawrev-2246	322	80	the	the	DET
inlawrev-2246	322	81	exemption	exemption	NOUN
inlawrev-2246	322	82	applies	apply	VERB
inlawrev-2246	322	83	to	to	ADP
inlawrev-2246	322	84	a	a	DET
inlawrev-2246	322	85	portion	portion	NOUN
inlawrev-2246	322	86	of	of	ADP
inlawrev-2246	322	87	the	the	DET
inlawrev-2246	322	88	value	value	NOUN
inlawrev-2246	322	89	of	of	ADP
inlawrev-2246	322	90	the	the	DET
inlawrev-2246	322	91	property	property	NOUN
inlawrev-2246	322	92	based	base	VERB
inlawrev-2246	322	93	on	on	ADP
inlawrev-2246	322	94	the	the	DET
inlawrev-2246	322	95	ratio	ratio	NOUN
inlawrev-2246	322	96	of	of	ADP
inlawrev-2246	322	97	qualifying	qualify	VERB
inlawrev-2246	322	98	owners	owner	NOUN
inlawrev-2246	322	99	to	to	ADP
inlawrev-2246	322	100	the	the	DET
inlawrev-2246	322	101	total	total	ADJ
inlawrev-2246	322	102	number	number	NOUN
inlawrev-2246	322	103	of	of	ADP
inlawrev-2246	322	104	owners/^	owners/^	PROPN
inlawrev-2246	322	105	the	the	DET
inlawrev-2246	322	106	act	act	NOUN
inlawrev-2246	322	107	adopts	adopt	VERB
inlawrev-2246	322	108	the	the	DET
inlawrev-2246	322	109	definition	definition	NOUN
inlawrev-2246	322	110	of	of	ADP
inlawrev-2246	322	111	household	household	NOUN
inlawrev-2246	322	112	income	income	NOUN
inlawrev-2246	322	113	provided	provide	VERB
inlawrev-2246	322	114	in	in	ADP
inlawrev-2246	322	115	indiana	indiana	PROPN
inlawrev-2246	322	116	code	code	PROPN
inlawrev-2246	322	117	section	section	NOUN
inlawrev-2246	322	118	6	6	NUM
inlawrev-2246	322	119	-	-	SYM
inlawrev-2246	322	120	3	3	NUM
inlawrev-2246	322	121	-	-	PUNCT
inlawrev-2246	322	122	3	3	NUM
inlawrev-2246	322	123	-	-	SYM
inlawrev-2246	322	124	6	6	NUM
inlawrev-2246	322	125	(	(	PUNCT
inlawrev-2246	322	126	a	a	NOUN
inlawrev-2246	322	127	)	)	PUNCT
inlawrev-2246	322	128	(	(	PUNCT
inlawrev-2246	322	129	1	1	X
inlawrev-2246	322	130	)	)	PUNCT
inlawrev-2246	322	131	and	and	CCONJ
inlawrev-2246	322	132	(	(	PUNCT
inlawrev-2246	322	133	2	2	X
inlawrev-2246	322	134	)	)	PUNCT
inlawrev-2246	322	135	for	for	ADP
inlawrev-2246	322	136	purposes	purpose	NOUN
inlawrev-2246	322	137	of	of	ADP
inlawrev-2246	322	138	the	the	DET
inlawrev-2246	322	139	"	"	PUNCT
inlawrev-2246	322	140	circuit	circuit	NOUN
inlawrev-2246	322	141	breaker	breaker	NOUN
inlawrev-2246	322	142	"	"	PUNCT
inlawrev-2246	322	143	credit	credit	NOUN
inlawrev-2246	322	144	for	for	ADP
inlawrev-2246	322	145	disabled	disabled	ADJ
inlawrev-2246	322	146	and	and	CCONJ
inlawrev-2246	322	147	elderly	elderly	ADJ
inlawrev-2246	322	148	persons	person	NOUN
inlawrev-2246	322	149	under	under	ADP
inlawrev-2246	322	150	the	the	DET
inlawrev-2246	322	151	adjusted	adjust	VERB
inlawrev-2246	322	152	gross	gross	ADJ
inlawrev-2246	322	153	income	income	NOUN
inlawrev-2246	322	154	tax	tax	NOUN
inlawrev-2246	322	155	.	.	PUNCT
inlawrev-2246	323	1	household	household	NOUN
inlawrev-2246	323	2	income	income	NOUN
inlawrev-2246	323	3	is	be	AUX
inlawrev-2246	323	4	defined	define	VERB
inlawrev-2246	323	5	therein	therein	ADV
inlawrev-2246	323	6	as	as	ADP
inlawrev-2246	323	7	the	the	DET
inlawrev-2246	323	8	combined	combined	ADJ
inlawrev-2246	323	9	income	income	NOUN
inlawrev-2246	323	10	of	of	ADP
inlawrev-2246	323	11	an	an	DET
inlawrev-2246	323	12	individual	individual	NOUN
inlawrev-2246	323	13	and	and	CCONJ
inlawrev-2246	323	14	his	his	PRON
inlawrev-2246	323	15	or	or	CCONJ
inlawrev-2246	323	16	her	her	PRON
inlawrev-2246	323	17	spouse	spouse	NOUN
inlawrev-2246	323	18	if	if	SCONJ
inlawrev-2246	323	19	they	they	PRON
inlawrev-2246	323	20	are	be	AUX
inlawrev-2246	323	21	residing	reside	VERB
inlawrev-2246	323	22	together	together	ADV
inlawrev-2246	323	23	.	.	PUNCT
inlawrev-2246	324	1	in	in	ADP
inlawrev-2246	324	2	addition	addition	NOUN
inlawrev-2246	324	3	to	to	ADP
inlawrev-2246	324	4	their	their	PRON
inlawrev-2246	324	5	adjusted	adjust	VERB
inlawrev-2246	324	6	gross	gross	ADJ
inlawrev-2246	324	7	income	income	NOUN
inlawrev-2246	324	8	for	for	ADP
inlawrev-2246	324	9	income	income	NOUN
inlawrev-2246	324	10	tax	tax	NOUN
inlawrev-2246	324	11	purposes	purpose	NOUN
inlawrev-2246	324	12	there	there	PRON
inlawrev-2246	324	13	is	be	AUX
inlawrev-2246	324	14	included	include	VERB
inlawrev-2246	324	15	the	the	DET
inlawrev-2246	324	16	amount	amount	NOUN
inlawrev-2246	324	17	of	of	ADP
inlawrev-2246	324	18	capital	capital	NOUN
inlawrev-2246	324	19	gains	gain	NOUN
inlawrev-2246	324	20	excluded	exclude	VERB
inlawrev-2246	324	21	from	from	ADP
inlawrev-2246	324	22	adjusted	adjust	VERB
inlawrev-2246	324	23	gross	gross	ADJ
inlawrev-2246	324	24	income	income	NOUN
inlawrev-2246	324	25	,	,	PUNCT
inlawrev-2246	324	26	the	the	DET
inlawrev-2246	324	27	amount	amount	NOUN
inlawrev-2246	324	28	of	of	ADP
inlawrev-2246	324	29	any	any	DET
inlawrev-2246	324	30	pension	pension	NOUN
inlawrev-2246	324	31	or	or	CCONJ
inlawrev-2246	324	32	annuity	annuity	NOUN
inlawrev-2246	324	33	(	(	PUNCT
inlawrev-2246	324	34	including	include	VERB
inlawrev-2246	324	35	social	social	ADJ
inlawrev-2246	324	36	security	security	NOUN
inlawrev-2246	324	37	benefits	benefit	NOUN
inlawrev-2246	324	38	)	)	PUNCT
inlawrev-2246	324	39	excluded	exclude	VERB
inlawrev-2246	324	40	from	from	ADP
inlawrev-2246	324	41	adjusted	adjust	VERB
inlawrev-2246	324	42	gross	gross	ADJ
inlawrev-2246	324	43	income	income	NOUN
inlawrev-2246	324	44	,	,	PUNCT
inlawrev-2246	324	45	support	support	NOUN
inlawrev-2246	324	46	money	money	NOUN
inlawrev-2246	324	47	,	,	PUNCT
inlawrev-2246	324	48	cash	cash	NOUN
inlawrev-2246	324	49	public	public	ADJ
inlawrev-2246	324	50	assistance	assistance	NOUN
inlawrev-2246	324	51	and	and	CCONJ
inlawrev-2246	324	52	relief	relief	NOUN
inlawrev-2246	324	53	,	,	PUNCT
inlawrev-2246	324	54	tax	tax	NOUN
inlawrev-2246	324	55	exempt	exempt	ADJ
inlawrev-2246	324	56	interest	interest	NOUN
inlawrev-2246	324	57	on	on	ADP
inlawrev-2246	324	58	government	government	NOUN
inlawrev-2246	324	59	obligations	obligation	NOUN
inlawrev-2246	324	60	,	,	PUNCT
inlawrev-2246	324	61	workmen	workmen	PROPN
inlawrev-2246	324	62	's	's	PART
inlawrev-2246	324	63	compensation	compensation	NOUN
inlawrev-2246	324	64	,	,	PUNCT
inlawrev-2246	324	65	"	"	PUNCT
inlawrev-2246	324	66	loss	loss	NOUN
inlawrev-2246	324	67	of	of	ADP
inlawrev-2246	324	68	time	time	NOUN
inlawrev-2246	324	69	"	"	PUNCT
inlawrev-2246	324	70	insurance	insurance	NOUN
inlawrev-2246	324	71	benefits	benefit	NOUN
inlawrev-2246	324	72	,	,	PUNCT
inlawrev-2246	324	73	and	and	CCONJ
inlawrev-2246	324	74	any	any	DET
inlawrev-2246	324	75	other	other	ADJ
inlawrev-2246	324	76	type	type	NOUN
inlawrev-2246	324	77	of	of	ADP
inlawrev-2246	324	78	income	income	NOUN
inlawrev-2246	324	79	not	not	PART
inlawrev-2246	324	80	included	include	VERB
inlawrev-2246	324	81	in	in	ADP
inlawrev-2246	324	82	adjusted	adjust	VERB
inlawrev-2246	324	83	gross	gross	ADJ
inlawrev-2246	324	84	income	income	NOUN
inlawrev-2246	324	85	.	.	PUNCT
inlawrev-2246	325	1	the	the	DET
inlawrev-2246	325	2	only	only	ADJ
inlawrev-2246	325	3	exclusions	exclusion	NOUN
inlawrev-2246	325	4	are	be	AUX
inlawrev-2246	325	5	surplus	surplus	ADJ
inlawrev-2246	325	6	food	food	NOUN
inlawrev-2246	325	7	and	and	CCONJ
inlawrev-2246	325	8	other	other	ADJ
inlawrev-2246	325	9	relief	relief	NOUN
inlawrev-2246	325	10	in	in	ADP
inlawrev-2246	325	11	kind	kind	ADV
inlawrev-2246	325	12	supplied	supply	VERB
inlawrev-2246	325	13	by	by	ADP
inlawrev-2246	325	14	a	a	DET
inlawrev-2246	325	15	governmental	governmental	ADJ
inlawrev-2246	325	16	agency	agency	NOUN
inlawrev-2246	325	17	and	and	CCONJ
inlawrev-2246	325	18	gifts	gift	NOUN
inlawrev-2246	325	19	from	from	ADP
inlawrev-2246	325	20	nongovernmental	nongovernmental	ADJ
inlawrev-2246	325	21	sources	source	NOUN
inlawrev-2246	325	22	.	.	PUNCT
inlawrev-2246	326	1	it	it	PRON
inlawrev-2246	326	2	should	should	AUX
inlawrev-2246	326	3	be	be	AUX
inlawrev-2246	326	4	possible	possible	ADJ
inlawrev-2246	326	5	under	under	ADP
inlawrev-2246	326	6	this	this	DET
inlawrev-2246	326	7	provision	provision	NOUN
inlawrev-2246	326	8	for	for	ADP
inlawrev-2246	326	9	high	high	ADJ
inlawrev-2246	326	10	income	income	NOUN
inlawrev-2246	326	11	taxpayers	taxpayer	NOUN
inlawrev-2246	326	12	to	to	PART
inlawrev-2246	326	13	avoid	avoid	VERB
inlawrev-2246	326	14	the	the	DET
inlawrev-2246	326	15	intangibles	intangible	NOUN
inlawrev-2246	326	16	tax	tax	NOUN
inlawrev-2246	326	17	by	by	ADP
inlawrev-2246	326	18	transferring	transfer	VERB
inlawrev-2246	326	19	ownership	ownership	NOUN
inlawrev-2246	326	20	of	of	ADP
inlawrev-2246	326	21	intangibles	intangible	NOUN
inlawrev-2246	326	22	to	to	ADP
inlawrev-2246	326	23	related	related	ADJ
inlawrev-2246	326	24	family	family	NOUN
inlawrev-2246	326	25	members	member	NOUN
inlawrev-2246	326	26	,	,	PUNCT
inlawrev-2246	326	27	such	such	ADJ
inlawrev-2246	326	28	as	as	ADP
inlawrev-2246	326	29	children	child	NOUN
inlawrev-2246	326	30	,	,	PUNCT
inlawrev-2246	326	31	who	who	PRON
inlawrev-2246	326	32	qualify	qualify	VERB
inlawrev-2246	326	33	as	as	ADP
inlawrev-2246	326	34	low	low	ADJ
inlawrev-2246	326	35	income	income	NOUN
inlawrev-2246	326	36	individuals.^^	individuals.^^	NOUN
inlawrev-2246	326	37	it	it	PRON
inlawrev-2246	326	38	must	must	AUX
inlawrev-2246	326	39	be	be	AUX
inlawrev-2246	326	40	remembered	remember	VERB
inlawrev-2246	326	41	,	,	PUNCT
inlawrev-2246	326	42	however	however	ADV
inlawrev-2246	326	43	,	,	PUNCT
inlawrev-2246	326	44	that	that	SCONJ
inlawrev-2246	326	45	"	"	PUNCT
inlawrev-2246	326	46	household	household	NOUN
inlawrev-2246	326	47	income	income	NOUN
inlawrev-2246	326	48	"	"	PUNCT
inlawrev-2246	326	49	apparently	apparently	ADV
inlawrev-2246	326	50	includes	include	VERB
inlawrev-2246	326	51	gifts	gift	NOUN
inlawrev-2246	326	52	from	from	ADP
inlawrev-2246	326	53	nongovernmental	nongovernmental	ADJ
inlawrev-2246	326	54	sources	source	NOUN
inlawrev-2246	326	55	,	,	PUNCT
inlawrev-2246	326	56	so	so	ADV
inlawrev-2246	326	57	the	the	DET
inlawrev-2246	326	58	$	$	SYM
inlawrev-2246	326	59	10,000	10,000	NUM
inlawrev-2246	326	60	limit	limit	NOUN
inlawrev-2246	326	61	might	might	AUX
inlawrev-2246	326	62	be	be	AUX
inlawrev-2246	326	63	exceeded	exceed	VERB
inlawrev-2246	326	64	in	in	ADP
inlawrev-2246	326	65	the	the	DET
inlawrev-2246	326	66	year	year	NOUN
inlawrev-2246	326	67	of	of	ADP
inlawrev-2246	326	68	the	the	DET
inlawrev-2246	326	69	transfer	transfer	NOUN
inlawrev-2246	326	70	if	if	SCONJ
inlawrev-2246	326	71	the	the	DET
inlawrev-2246	326	72	transfer	transfer	NOUN
inlawrev-2246	326	73	itself	itself	PRON
inlawrev-2246	326	74	is	be	AUX
inlawrev-2246	326	75	taken	take	VERB
inlawrev-2246	326	76	into	into	ADP
inlawrev-2246	326	77	account	account	NOUN
inlawrev-2246	326	78	.	.	PUNCT
inlawrev-2246	327	1	moreover	moreover	ADV
inlawrev-2246	327	2	,	,	PUNCT
inlawrev-2246	327	3	the	the	DET
inlawrev-2246	327	4	exemption	exemption	NOUN
inlawrev-2246	327	5	might	might	AUX
inlawrev-2246	327	6	not	not	PART
inlawrev-2246	327	7	apply	apply	VERB
inlawrev-2246	327	8	to	to	ADP
inlawrev-2246	327	9	intangibles	intangible	NOUN
inlawrev-2246	327	10	transferred	transfer	VERB
inlawrev-2246	327	11	to	to	ADP
inlawrev-2246	327	12	a	a	DET
inlawrev-2246	327	13	trust	trust	NOUN
inlawrev-2246	327	14	,	,	PUNCT
inlawrev-2246	327	15	even	even	ADV
inlawrev-2246	327	16	if	if	SCONJ
inlawrev-2246	327	17	the	the	DET
inlawrev-2246	327	18	beneficiary	beneficiary	NOUN
inlawrev-2246	327	19	is	be	AUX
inlawrev-2246	327	20	a	a	DET
inlawrev-2246	327	21	low	low	ADJ
inlawrev-2246	327	22	income	income	NOUN
inlawrev-2246	327	23	individual	individual	NOUN
inlawrev-2246	327	24	,	,	PUNCT
inlawrev-2246	327	25	since	since	SCONJ
inlawrev-2246	327	26	the	the	DET
inlawrev-2246	327	27	taxpayer	taxpayer	NOUN
inlawrev-2246	327	28	in	in	ADP
inlawrev-2246	327	29	that	that	DET
inlawrev-2246	327	30	case	case	NOUN
inlawrev-2246	327	31	is	be	AUX
inlawrev-2246	327	32	the	the	DET
inlawrev-2246	327	33	fiduciary^	fiduciary^	NOUN
inlawrev-2246	327	34	*	*	PUNCT
inlawrev-2246	327	35	(	(	PUNCT
inlawrev-2246	327	36	unless	unless	SCONJ
inlawrev-2246	327	37	the	the	DET
inlawrev-2246	327	38	trust	trust	NOUN
inlawrev-2246	327	39	is	be	AUX
inlawrev-2246	327	40	revocable	revocable	ADJ
inlawrev-2246	327	41	or	or	CCONJ
inlawrev-2246	327	42	amendable	amendable	ADJ
inlawrev-2246	327	43	by	by	ADP
inlawrev-2246	327	44	the	the	DET
inlawrev-2246	327	45	grantor	grantor	NOUN
inlawrev-2246	327	46	,	,	PUNCT
inlawrev-2246	327	47	in	in	ADP
inlawrev-2246	327	48	which	which	DET
inlawrev-2246	327	49	case	case	NOUN
inlawrev-2246	327	50	the	the	DET
inlawrev-2246	327	51	grantor	grantor	NOUN
inlawrev-2246	327	52	is	be	AUX
inlawrev-2246	327	53	considered	consider	VERB
inlawrev-2246	327	54	to	to	PART
inlawrev-2246	327	55	be	be	AUX
inlawrev-2246	327	56	the	the	DET
inlawrev-2246	327	57	owner	owner	NOUN
inlawrev-2246	327	58	and	and	CCONJ
inlawrev-2246	327	59	taxpayer^^	taxpayer^^	NUM
inlawrev-2246	327	60	)	)	PUNCT
inlawrev-2246	327	61	.	.	PUNCT
inlawrev-2246	328	1	it	it	PRON
inlawrev-2246	328	2	7t7^t1"6	7t7^t1"6	NUM
inlawrev-2246	328	3	^	^	SYM
inlawrev-2246	328	4	5	5	NUM
inlawrev-2246	328	5	^	^	SYM
inlawrev-2246	328	6	3t5	3t5	NUM
inlawrev-2246	328	7	-	-	PUNCT
inlawrev-2246	328	8	1^	1^	PROPN
inlawrev-2246	328	9	"	"	PUNCT
inlawrev-2246	328	10	7d	7d	NUM
inlawrev-2246	328	11	.	.	PUNCT
inlawrev-2246	329	1	§	§	PROPN
inlawrev-2246	329	2	6	6	NUM
inlawrev-2246	329	3	-	-	SYM
inlawrev-2246	329	4	5	5	NUM
inlawrev-2246	329	5	-	-	SYM
inlawrev-2246	329	6	3.5	3.5	NUM
inlawrev-2246	329	7	-	-	PUNCT
inlawrev-2246	329	8	2	2	NUM
inlawrev-2246	329	9	.	.	NOUN
inlawrev-2246	329	10	^^in	^^in	PUNCT
inlawrev-2246	329	11	circular	circular	ADJ
inlawrev-2246	329	12	in-27	in-27	ADP
inlawrev-2246	329	13	(	(	PUNCT
inlawrev-2246	329	14	july	july	PROPN
inlawrev-2246	329	15	1	1	NUM
inlawrev-2246	329	16	,	,	PUNCT
inlawrev-2246	329	17	1976	1976	NUM
inlawrev-2246	329	18	)	)	PUNCT
inlawrev-2246	329	19	,	,	PUNCT
inlawrev-2246	329	20	the	the	DET
inlawrev-2246	329	21	department	department	NOUN
inlawrev-2246	329	22	of	of	ADP
inlawrev-2246	329	23	revenue	revenue	NOUN
inlawrev-2246	329	24	ruled	rule	VERB
inlawrev-2246	329	25	that	that	SCONJ
inlawrev-2246	329	26	a	a	DET
inlawrev-2246	329	27	transfer	transfer	NOUN
inlawrev-2246	329	28	to	to	ADP
inlawrev-2246	329	29	a	a	DET
inlawrev-2246	329	30	minor	minor	ADJ
inlawrev-2246	329	31	must	must	AUX
inlawrev-2246	329	32	be	be	AUX
inlawrev-2246	329	33	irrevocable	irrevocable	ADJ
inlawrev-2246	329	34	to	to	PART
inlawrev-2246	329	35	be	be	AUX
inlawrev-2246	329	36	recognized	recognize	VERB
inlawrev-2246	329	37	for	for	ADP
inlawrev-2246	329	38	purposes	purpose	NOUN
inlawrev-2246	329	39	of	of	ADP
inlawrev-2246	329	40	the	the	DET
inlawrev-2246	329	41	exemption	exemption	NOUN
inlawrev-2246	329	42	.	.	PUNCT
inlawrev-2246	330	1	^^see	^^see	PUNCT
inlawrev-2246	330	2	ind	ind	PROPN
inlawrev-2246	330	3	.	.	PUNCT
inlawrev-2246	331	1	code	code	PROPN
inlawrev-2246	331	2	§	§	PROPN
inlawrev-2246	331	3	6	6	NUM
inlawrev-2246	331	4	-	-	SYM
inlawrev-2246	331	5	5	5	NUM
inlawrev-2246	331	6	-	-	PUNCT
inlawrev-2246	331	7	1	1	NUM
inlawrev-2246	331	8	-	-	SYM
inlawrev-2246	331	9	1	1	NUM
inlawrev-2246	331	10	(	(	PUNCT
inlawrev-2246	331	11	d	d	NOUN
inlawrev-2246	331	12	)	)	PUNCT
inlawrev-2246	331	13	,	,	PUNCT
inlawrev-2246	331	14	(	(	PUNCT
inlawrev-2246	331	15	e	e	NOUN
inlawrev-2246	331	16	)	)	PUNCT
inlawrev-2246	331	17	,	,	PUNCT
inlawrev-2246	331	18	and	and	CCONJ
inlawrev-2246	331	19	(	(	PUNCT
inlawrev-2246	331	20	h	h	NOUN
inlawrev-2246	331	21	)	)	PUNCT
inlawrev-2246	331	22	(	(	PUNCT
inlawrev-2246	331	23	burns	burn	VERB
inlawrev-2246	331	24	1972	1972	NUM
inlawrev-2246	331	25	)	)	PUNCT
inlawrev-2246	331	26	.	.	PUNCT
inlawrev-2246	332	1	^^see	^^see	PUNCT
inlawrev-2246	333	1	i	i	PRON
inlawrev-2246	333	2	d.	d.	PROPN
inlawrev-2246	333	3	§	§	PROPN
inlawrev-2246	333	4	6	6	NUM
inlawrev-2246	333	5	-	-	SYM
inlawrev-2246	333	6	5	5	NUM
inlawrev-2246	333	7	-	-	PUNCT
inlawrev-2246	333	8	1	1	NUM
inlawrev-2246	333	9	-	-	SYM
inlawrev-2246	333	10	1	1	NUM
inlawrev-2246	333	11	(	(	PUNCT
inlawrev-2246	333	12	j	j	NOUN
inlawrev-2246	333	13	)	)	PUNCT
inlawrev-2246	333	14	.	.	PUNCT
inlawrev-2246	334	1	354	354	NUM
inlawrev-2246	334	2	indiana	indiana	PROPN
inlawrev-2246	334	3	law	law	PROPN
inlawrev-2246	334	4	review	review	NOUN
inlawrev-2246	334	5	[	[	X
inlawrev-2246	334	6	vol	vol	NOUN
inlawrev-2246	334	7	.	.	PUNCT
inlawrev-2246	335	1	10:340	10:340	NUM
inlawrev-2246	335	2	makes	make	VERB
inlawrev-2246	335	3	little	little	ADJ
inlawrev-2246	335	4	sense	sense	NOUN
inlawrev-2246	335	5	,	,	PUNCT
inlawrev-2246	335	6	however	however	ADV
inlawrev-2246	335	7	,	,	PUNCT
inlawrev-2246	335	8	to	to	PART
inlawrev-2246	335	9	base	base	VERB
inlawrev-2246	335	10	the	the	DET
inlawrev-2246	335	11	exemption	exemption	NOUN
inlawrev-2246	335	12	on	on	ADP
inlawrev-2246	335	13	the	the	DET
inlawrev-2246	335	14	income	income	NOUN
inlawrev-2246	335	15	of	of	ADP
inlawrev-2246	335	16	the	the	DET
inlawrev-2246	335	17	fiduciary	fiduciary	NOUN
inlawrev-2246	335	18	.	.	PUNCT
inlawrev-2246	336	1	since	since	SCONJ
inlawrev-2246	336	2	the	the	DET
inlawrev-2246	336	3	intangibles	intangible	NOUN
inlawrev-2246	336	4	tax	tax	NOUN
inlawrev-2246	336	5	is	be	AUX
inlawrev-2246	336	6	essentially	essentially	ADV
inlawrev-2246	336	7	imposed	impose	VERB
inlawrev-2246	336	8	on	on	ADP
inlawrev-2246	336	9	beneficial	beneficial	ADJ
inlawrev-2246	336	10	ownership	ownership	NOUN
inlawrev-2246	336	11	and	and	CCONJ
inlawrev-2246	336	12	rights	right	NOUN
inlawrev-2246	336	13	and	and	CCONJ
inlawrev-2246	336	14	privileges	privilege	NOUN
inlawrev-2246	336	15	arising	arise	VERB
inlawrev-2246	336	16	therefrom	therefrom	NOUN
inlawrev-2246	336	17	,	,	PUNCT
inlawrev-2246	336	18	'	'	PUNCT
inlawrev-2246	336	19	*	*	PUNCT
inlawrev-2246	336	20	allowance	allowance	NOUN
inlawrev-2246	336	21	of	of	ADP
inlawrev-2246	336	22	the	the	DET
inlawrev-2246	336	23	exemption	exemption	NOUN
inlawrev-2246	336	24	arguably	arguably	ADV
inlawrev-2246	336	25	should	should	AUX
inlawrev-2246	336	26	turn	turn	VERB
inlawrev-2246	336	27	on	on	ADP
inlawrev-2246	336	28	whether	whether	SCONJ
inlawrev-2246	336	29	the	the	DET
inlawrev-2246	336	30	beneficial	beneficial	ADJ
inlawrev-2246	336	31	owner	owner	NOUN
inlawrev-2246	336	32	of	of	ADP
inlawrev-2246	336	33	the	the	DET
inlawrev-2246	336	34	property	property	NOUN
inlawrev-2246	336	35	is	be	AUX
inlawrev-2246	336	36	a	a	DET
inlawrev-2246	336	37	low	low	ADJ
inlawrev-2246	336	38	income	income	NOUN
inlawrev-2246	336	39	individual	individual	NOUN
inlawrev-2246	336	40	.	.	PUNCT
inlawrev-2246	337	1	some	some	DET
inlawrev-2246	337	2	support	support	NOUN
inlawrev-2246	337	3	for	for	ADP
inlawrev-2246	337	4	this	this	DET
inlawrev-2246	337	5	approach	approach	NOUN
inlawrev-2246	337	6	may	may	AUX
inlawrev-2246	337	7	be	be	AUX
inlawrev-2246	337	8	derived	derive	VERB
inlawrev-2246	337	9	from	from	ADP
inlawrev-2246	337	10	the	the	DET
inlawrev-2246	337	11	provision	provision	NOUN
inlawrev-2246	337	12	requiring	require	VERB
inlawrev-2246	337	13	apportionment	apportionment	NOUN
inlawrev-2246	337	14	of	of	ADP
inlawrev-2246	337	15	the	the	DET
inlawrev-2246	337	16	exemption	exemption	NOUN
inlawrev-2246	337	17	in	in	ADP
inlawrev-2246	337	18	the	the	DET
inlawrev-2246	337	19	case	case	NOUN
inlawrev-2246	337	20	of	of	ADP
inlawrev-2246	337	21	jointly	jointly	ADV
inlawrev-2246	337	22	owned	own	VERB
inlawrev-2246	337	23	property	property	NOUN
inlawrev-2246	337	24	on	on	ADP
inlawrev-2246	337	25	the	the	DET
inlawrev-2246	337	26	basis	basis	NOUN
inlawrev-2246	337	27	of	of	ADP
inlawrev-2246	337	28	the	the	DET
inlawrev-2246	337	29	number	number	NOUN
inlawrev-2246	337	30	of	of	ADP
inlawrev-2246	337	31	joint	joint	ADJ
inlawrev-2246	337	32	owners	owner	NOUN
inlawrev-2246	337	33	who	who	PRON
inlawrev-2246	337	34	qualify	qualify	VERB
inlawrev-2246	337	35	as	as	ADP
inlawrev-2246	337	36	low	low	ADJ
inlawrev-2246	337	37	income	income	NOUN
inlawrev-2246	337	38	individuals	individual	NOUN
inlawrev-2246	337	39	.	.	PUNCT
inlawrev-2246	338	1	in	in	ADP
inlawrev-2246	338	2	addition	addition	NOUN
inlawrev-2246	338	3	,	,	PUNCT
inlawrev-2246	338	4	the	the	DET
inlawrev-2246	338	5	exemption	exemption	NOUN
inlawrev-2246	338	6	would	would	AUX
inlawrev-2246	338	7	apparently	apparently	ADV
inlawrev-2246	338	8	be	be	AUX
inlawrev-2246	338	9	available	available	ADJ
inlawrev-2246	338	10	for	for	ADP
inlawrev-2246	338	11	intangibles	intangible	NOUN
inlawrev-2246	338	12	held	hold	VERB
inlawrev-2246	338	13	by	by	ADP
inlawrev-2246	338	14	a	a	DET
inlawrev-2246	338	15	guardian	guardian	NOUN
inlawrev-2246	338	16	or	or	CCONJ
inlawrev-2246	338	17	custodian	custodian	NOUN
inlawrev-2246	338	18	for	for	ADP
inlawrev-2246	338	19	the	the	DET
inlawrev-2246	338	20	benefit	benefit	NOUN
inlawrev-2246	338	21	of	of	ADP
inlawrev-2246	338	22	a	a	DET
inlawrev-2246	338	23	low	low	ADJ
inlawrev-2246	338	24	income	income	NOUN
inlawrev-2246	338	25	individual	individual	NOUN
inlawrev-2246	338	26	since	since	SCONJ
inlawrev-2246	338	27	the	the	DET
inlawrev-2246	338	28	property	property	NOUN
inlawrev-2246	338	29	would	would	AUX
inlawrev-2246	338	30	be	be	AUX
inlawrev-2246	338	31	reported	report	VERB
inlawrev-2246	338	32	on	on	ADP
inlawrev-2246	338	33	a	a	DET
inlawrev-2246	338	34	return	return	NOUN
inlawrev-2246	338	35	filed	file	VERB
inlawrev-2246	338	36	in	in	ADP
inlawrev-2246	338	37	the	the	DET
inlawrev-2246	338	38	name	name	NOUN
inlawrev-2246	338	39	of	of	ADP
inlawrev-2246	338	40	the	the	DET
inlawrev-2246	338	41	individual	individual	NOUN
inlawrev-2246	338	42	for	for	ADP
inlawrev-2246	338	43	whom	whom	PRON
inlawrev-2246	338	44	the	the	DET
inlawrev-2246	338	45	property	property	NOUN
inlawrev-2246	338	46	is	be	AUX
inlawrev-2246	338	47	held	hold	VERB
inlawrev-2246	338	48	.	.	PUNCT
inlawrev-2246	338	49	''	''	PUNCT
inlawrev-2246	339	1	in	in	ADP
inlawrev-2246	339	2	the	the	DET
inlawrev-2246	339	3	final	final	ADJ
inlawrev-2246	339	4	analysis	analysis	NOUN
inlawrev-2246	339	5	,	,	PUNCT
inlawrev-2246	339	6	it	it	PRON
inlawrev-2246	339	7	must	must	AUX
inlawrev-2246	339	8	be	be	AUX
inlawrev-2246	339	9	concluded	conclude	VERB
inlawrev-2246	339	10	that	that	SCONJ
inlawrev-2246	339	11	the	the	DET
inlawrev-2246	339	12	amendment	amendment	NOUN
inlawrev-2246	339	13	is	be	AUX
inlawrev-2246	339	14	ambiguous	ambiguous	ADJ
inlawrev-2246	339	15	as	as	ADP
inlawrev-2246	339	16	to	to	ADP
inlawrev-2246	339	17	whether	whether	SCONJ
inlawrev-2246	339	18	the	the	DET
inlawrev-2246	339	19	exemption	exemption	NOUN
inlawrev-2246	339	20	is	be	AUX
inlawrev-2246	339	21	to	to	PART
inlawrev-2246	339	22	be	be	AUX
inlawrev-2246	339	23	allowed	allow	VERB
inlawrev-2246	339	24	on	on	ADP
inlawrev-2246	339	25	the	the	DET
inlawrev-2246	339	26	basis	basis	NOUN
inlawrev-2246	339	27	of	of	ADP
inlawrev-2246	339	28	beneficial	beneficial	ADJ
inlawrev-2246	339	29	ownership	ownership	NOUN
inlawrev-2246	339	30	or	or	CCONJ
inlawrev-2246	339	31	on	on	ADP
inlawrev-2246	339	32	the	the	DET
inlawrev-2246	339	33	basis	basis	NOUN
inlawrev-2246	339	34	of	of	ADP
inlawrev-2246	339	35	the	the	DET
inlawrev-2246	339	36	duty	duty	NOUN
inlawrev-2246	339	37	otherwise	otherwise	ADV
inlawrev-2246	339	38	to	to	PART
inlawrev-2246	339	39	pay	pay	VERB
inlawrev-2246	339	40	the	the	DET
inlawrev-2246	339	41	tax	tax	NOUN
inlawrev-2246	339	42	.	.	PUNCT
inlawrev-2246	340	1	"	"	PUNCT
inlawrev-2246	340	2	'	'	PUNCT
inlawrev-2246	340	3	2	2	NUM
inlawrev-2246	340	4	.	.	PUNCT
inlawrev-2246	340	5	deposits	deposit	NOUN
inlawrev-2246	340	6	in	in	ADP
inlawrev-2246	340	7	credit	credit	NOUN
inlawrev-2246	340	8	unions	union	NOUN
inlawrev-2246	340	9	an	an	DET
inlawrev-2246	340	10	exemption	exemption	NOUN
inlawrev-2246	340	11	from	from	ADP
inlawrev-2246	340	12	the	the	DET
inlawrev-2246	340	13	intangibles	intangible	NOUN
inlawrev-2246	340	14	tax	tax	NOUN
inlawrev-2246	340	15	for	for	ADP
inlawrev-2246	340	16	deposits	deposit	NOUN
inlawrev-2246	340	17	in	in	ADP
inlawrev-2246	340	18	federally	federally	ADV
inlawrev-2246	340	19	chartered	charter	VERB
inlawrev-2246	340	20	credit	credit	NOUN
inlawrev-2246	340	21	unions	union	NOUN
inlawrev-2246	340	22	was	be	AUX
inlawrev-2246	340	23	enacted	enact	VERB
inlawrev-2246	340	24	,	,	PUNCT
inlawrev-2246	340	25	''	''	PUNCT
inlawrev-2246	340	26	effective	effective	ADJ
inlawrev-2246	340	27	retroactively	retroactively	ADV
inlawrev-2246	340	28	to	to	ADP
inlawrev-2246	340	29	january	january	PROPN
inlawrev-2246	340	30	1	1	NUM
inlawrev-2246	340	31	,	,	PUNCT
inlawrev-2246	340	32	1975	1975	NUM
inlawrev-2246	340	33	.	.	PUNCT
inlawrev-2246	341	1	*	*	PUNCT
inlawrev-2246	341	2	°	°	ADP
inlawrev-2246	341	3	this	this	DET
inlawrev-2246	341	4	amendment	amendment	NOUN
inlawrev-2246	341	5	directly	directly	ADV
inlawrev-2246	341	6	overturned	overturn	VERB
inlawrev-2246	341	7	the	the	DET
inlawrev-2246	341	8	position	position	NOUN
inlawrev-2246	341	9	taken	take	VERB
inlawrev-2246	341	10	by	by	ADP
inlawrev-2246	341	11	the	the	DET
inlawrev-2246	341	12	department	department	NOUN
inlawrev-2246	341	13	of	of	ADP
inlawrev-2246	341	14	revenue	revenue	NOUN
inlawrev-2246	341	15	in	in	ADP
inlawrev-2246	341	16	circular	circular	ADJ
inlawrev-2246	341	17	in-22	in-22	NUM
inlawrev-2246	341	18	issued	issue	VERB
inlawrev-2246	341	19	on	on	ADP
inlawrev-2246	341	20	august	august	PROPN
inlawrev-2246	341	21	4	4	NUM
inlawrev-2246	341	22	,	,	PUNCT
inlawrev-2246	341	23	1975	1975	NUM
inlawrev-2246	341	24	that	that	SCONJ
inlawrev-2246	341	25	such	such	ADJ
inlawrev-2246	341	26	deposits	deposit	NOUN
inlawrev-2246	341	27	would	would	AUX
inlawrev-2246	341	28	be	be	AUX
inlawrev-2246	341	29	subject	subject	ADJ
inlawrev-2246	341	30	to	to	ADP
inlawrev-2246	341	31	the	the	DET
inlawrev-2246	341	32	intangibles	intangible	NOUN
inlawrev-2246	341	33	tax	tax	NOUN
inlawrev-2246	341	34	starting	start	VERB
inlawrev-2246	341	35	january	january	PROPN
inlawrev-2246	341	36	1	1	NUM
inlawrev-2246	341	37	,	,	PUNCT
inlawrev-2246	341	38	1975	1975	NUM
inlawrev-2246	341	39	.	.	PUNCT
inlawrev-2246	342	1	®	®	NOUN
inlawrev-2246	342	2	'	'	PART
inlawrev-2246	342	3	deposits	deposit	NOUN
inlawrev-2246	342	4	in	in	ADP
inlawrev-2246	342	5	credit	credit	NOUN
inlawrev-2246	342	6	unions	union	NOUN
inlawrev-2246	342	7	organized	organize	VERB
inlawrev-2246	342	8	under	under	ADP
inlawrev-2246	342	9	indiana	indiana	PROPN
inlawrev-2246	342	10	law	law	PROPN
inlawrev-2246	342	11	were	be	AUX
inlawrev-2246	342	12	also	also	ADV
inlawrev-2246	342	13	exempted	exempt	VERB
inlawrev-2246	342	14	from	from	ADP
inlawrev-2246	342	15	the	the	DET
inlawrev-2246	342	16	taxes	taxis	NOUN
inlawrev-2246	342	17	imposed	impose	VERB
inlawrev-2246	342	18	on	on	ADP
inlawrev-2246	342	19	banks	bank	NOUN
inlawrev-2246	342	20	and	and	CCONJ
inlawrev-2246	342	21	savings	saving	NOUN
inlawrev-2246	342	22	and	and	CCONJ
inlawrev-2246	342	23	loan	loan	NOUN
inlawrev-2246	342	24	associations	association	NOUN
inlawrev-2246	342	25	,	,	PUNCT
inlawrev-2246	342	26	as	as	ADV
inlawrev-2246	342	27	well	well	ADV
inlawrev-2246	342	28	as	as	ADP
inlawrev-2246	342	29	the	the	DET
inlawrev-2246	342	30	intangibles	intangible	NOUN
inlawrev-2246	342	31	tax,	tax,	VERB
inlawrev-2246	342	32	°	°	NOUN
inlawrev-2246	342	33	^	^	PUNCT
inlawrev-2246	342	34	beginning	begin	VERB
inlawrev-2246	342	35	january	january	PROPN
inlawrev-2246	342	36	1	1	NUM
inlawrev-2246	342	37	,	,	PUNCT
inlawrev-2246	342	38	1976.	1976.	NOUN
inlawrev-2246	342	39	°	°	NOUN
inlawrev-2246	342	40	^	^	PUNCT
inlawrev-2246	342	41	such	such	ADJ
inlawrev-2246	342	42	deposits	deposit	NOUN
inlawrev-2246	342	43	'	'	PUNCT
inlawrev-2246	342	44	"	"	PUNCT
inlawrev-2246	342	45	see	see	VERB
inlawrev-2246	342	46	i	i	PRON
inlawrev-2246	342	47	d.	d.	PROPN
inlawrev-2246	342	48	§	§	PROPN
inlawrev-2246	342	49	6	6	NUM
inlawrev-2246	342	50	-	-	SYM
inlawrev-2246	342	51	5	5	NUM
inlawrev-2246	342	52	-	-	PUNCT
inlawrev-2246	342	53	1	1	NUM
inlawrev-2246	342	54	-	-	SYM
inlawrev-2246	342	55	2	2	NUM
inlawrev-2246	342	56	.	.	PUNCT
inlawrev-2246	342	57	''	''	PUNCT
inlawrev-2246	343	1	'	'	PUNCT
inlawrev-2246	343	2	intangibles	intangible	NOUN
inlawrev-2246	343	3	are	be	AUX
inlawrev-2246	343	4	required	require	VERB
inlawrev-2246	343	5	to	to	PART
inlawrev-2246	343	6	be	be	AUX
inlawrev-2246	343	7	reported	report	VERB
inlawrev-2246	343	8	in	in	ADP
inlawrev-2246	343	9	conjunction	conjunction	NOUN
inlawrev-2246	343	10	with	with	ADP
inlawrev-2246	343	11	the	the	DET
inlawrev-2246	343	12	taxpayer	taxpayer	NOUN
inlawrev-2246	343	13	's	's	PART
inlawrev-2246	343	14	state	state	NOUN
inlawrev-2246	343	15	income	income	NOUN
inlawrev-2246	343	16	tax	tax	NOUN
inlawrev-2246	343	17	return	return	NOUN
inlawrev-2246	343	18	.	.	PUNCT
inlawrev-2246	344	1	i	i	PRON
inlawrev-2246	344	2	d.	d.	PROPN
inlawrev-2246	344	3	§	§	PROPN
inlawrev-2246	344	4	6	6	NUM
inlawrev-2246	344	5	-	-	SYM
inlawrev-2246	344	6	5	5	NUM
inlawrev-2246	344	7	-	-	PUNCT
inlawrev-2246	344	8	1	1	NUM
inlawrev-2246	344	9	-	-	SYM
inlawrev-2246	344	10	11	11	NUM
inlawrev-2246	344	11	.	.	PUNCT
inlawrev-2246	345	1	if	if	SCONJ
inlawrev-2246	345	2	an	an	DET
inlawrev-2246	345	3	individual	individual	NOUN
inlawrev-2246	345	4	is	be	AUX
inlawrev-2246	345	5	unable	unable	ADJ
inlawrev-2246	345	6	to	to	PART
inlawrev-2246	345	7	file	file	VERB
inlawrev-2246	345	8	an	an	DET
inlawrev-2246	345	9	income	income	NOUN
inlawrev-2246	345	10	tax	tax	NOUN
inlawrev-2246	345	11	return	return	NOUN
inlawrev-2246	345	12	,	,	PUNCT
inlawrev-2246	345	13	it	it	PRON
inlawrev-2246	345	14	must	must	AUX
inlawrev-2246	345	15	be	be	AUX
inlawrev-2246	345	16	filed	file	VERB
inlawrev-2246	345	17	by	by	ADP
inlawrev-2246	345	18	his	his	PRON
inlawrev-2246	345	19	or	or	CCONJ
inlawrev-2246	345	20	her	her	PRON
inlawrev-2246	345	21	agent	agent	NOUN
inlawrev-2246	345	22	,	,	PUNCT
inlawrev-2246	345	23	committee	committee	NOUN
inlawrev-2246	345	24	,	,	PUNCT
inlawrev-2246	345	25	guardian	guardian	NOUN
inlawrev-2246	345	26	,	,	PUNCT
inlawrev-2246	345	27	fiduciary	fiduciary	ADJ
inlawrev-2246	345	28	,	,	PUNCT
inlawrev-2246	345	29	or	or	CCONJ
inlawrev-2246	345	30	other	other	ADJ
inlawrev-2246	345	31	person	person	NOUN
inlawrev-2246	345	32	charged	charge	VERB
inlawrev-2246	345	33	with	with	ADP
inlawrev-2246	345	34	the	the	DET
inlawrev-2246	345	35	care	care	NOUN
inlawrev-2246	345	36	of	of	ADP
inlawrev-2246	345	37	the	the	DET
inlawrev-2246	345	38	person	person	NOUN
inlawrev-2246	345	39	or	or	CCONJ
inlawrev-2246	345	40	property	property	NOUN
inlawrev-2246	345	41	of	of	ADP
inlawrev-2246	345	42	such	such	ADJ
inlawrev-2246	345	43	individual	individual	NOUN
inlawrev-2246	345	44	.	.	PUNCT
inlawrev-2246	346	1	i	i	PRON
inlawrev-2246	346	2	d.	d.	PROPN
inlawrev-2246	346	3	§	§	PROPN
inlawrev-2246	346	4	6	6	NUM
inlawrev-2246	346	5	-	-	SYM
inlawrev-2246	346	6	3	3	NUM
inlawrev-2246	346	7	-	-	PUNCT
inlawrev-2246	346	8	4	4	NUM
inlawrev-2246	346	9	-	-	SYM
inlawrev-2246	346	10	2	2	NUM
inlawrev-2246	346	11	(	(	PUNCT
inlawrev-2246	346	12	b	b	NOUN
inlawrev-2246	346	13	)	)	PUNCT
inlawrev-2246	346	14	.	.	PUNCT
inlawrev-2246	347	1	'	'	PUNCT
inlawrev-2246	347	2	®	®	NOUN
inlawrev-2246	347	3	by	by	ADP
inlawrev-2246	347	4	contrast	contrast	NOUN
inlawrev-2246	347	5	,	,	PUNCT
inlawrev-2246	347	6	ind	ind	PROPN
inlawrev-2246	347	7	.	.	PUNCT
inlawrev-2246	347	8	code	code	PROPN
inlawrev-2246	347	9	§	§	PROPN
inlawrev-2246	347	10	6	6	NUM
inlawrev-2246	347	11	-	-	SYM
inlawrev-2246	347	12	5	5	NUM
inlawrev-2246	347	13	-	-	PUNCT
inlawrev-2246	347	14	2	2	NUM
inlawrev-2246	347	15	-	-	SYM
inlawrev-2246	347	16	1	1	NUM
inlawrev-2246	347	17	(	(	PUNCT
inlawrev-2246	347	18	bums	bum	NOUN
inlawrev-2246	347	19	1972	1972	NUM
inlawrev-2246	347	20	)	)	PUNCT
inlawrev-2246	347	21	exempts	exempt	VERB
inlawrev-2246	347	22	intangibles	intangible	NOUN
inlawrev-2246	347	23	"	"	PUNCT
inlawrev-2246	347	24	owned	own	VERB
inlawrev-2246	347	25	by	by	ADP
inlawrev-2246	347	26	or	or	CCONJ
inlawrev-2246	347	27	held	hold	VERB
inlawrev-2246	347	28	for	for	ADP
inlawrev-2246	347	29	the	the	DET
inlawrev-2246	347	30	use	use	NOUN
inlawrev-2246	347	31	and	and	CCONJ
inlawrev-2246	347	32	benefit	benefit	NOUN
inlawrev-2246	347	33	of	of	ADP
inlawrev-2246	347	34	"	"	PUNCT
inlawrev-2246	347	35	religious	religious	ADJ
inlawrev-2246	347	36	and	and	CCONJ
inlawrev-2246	347	37	charitable	charitable	ADJ
inlawrev-2246	347	38	institutions	institution	NOUN
inlawrev-2246	347	39	,	,	PUNCT
inlawrev-2246	347	40	and	and	CCONJ
inlawrev-2246	347	41	i	i	PRON
inlawrev-2246	347	42	d.	d.	PROPN
inlawrev-2246	347	43	§	§	PROPN
inlawrev-2246	347	44	6	6	NUM
inlawrev-2246	347	45	-	-	SYM
inlawrev-2246	347	46	5	5	NUM
inlawrev-2246	347	47	-	-	PUNCT
inlawrev-2246	347	48	3	3	NUM
inlawrev-2246	347	49	-	-	SYM
inlawrev-2246	347	50	1	1	NUM
inlawrev-2246	347	51	exempts	exempt	VERB
inlawrev-2246	347	52	property	property	NOUN
inlawrev-2246	347	53	"	"	PUNCT
inlawrev-2246	347	54	held	hold	VERB
inlawrev-2246	347	55	"	"	PUNCT
inlawrev-2246	347	56	in	in	ADP
inlawrev-2246	347	57	pension	pension	NOUN
inlawrev-2246	347	58	,	,	PUNCT
inlawrev-2246	347	59	profit	profit	NOUN
inlawrev-2246	347	60	sharing	sharing	NOUN
inlawrev-2246	347	61	,	,	PUNCT
inlawrev-2246	347	62	and	and	CCONJ
inlawrev-2246	347	63	stock	stock	NOUN
inlawrev-2246	347	64	bonus	bonus	NOUN
inlawrev-2246	347	65	trusts	trust	NOUN
inlawrev-2246	347	66	exempt	exempt	ADJ
inlawrev-2246	347	67	under	under	ADP
inlawrev-2246	347	68	the	the	DET
inlawrev-2246	347	69	federal	federal	ADJ
inlawrev-2246	347	70	income	income	NOUN
inlawrev-2246	347	71	tax	tax	NOUN
inlawrev-2246	347	72	.	.	PUNCT
inlawrev-2246	348	1	^'ind	^'ind	AUX
inlawrev-2246	348	2	.	.	PUNCT
inlawrev-2246	348	3	code	code	PROPN
inlawrev-2246	348	4	§	§	PROPN
inlawrev-2246	348	5	28	28	NUM
inlawrev-2246	348	6	-	-	SYM
inlawrev-2246	348	7	7	7	NUM
inlawrev-2246	348	8	-	-	PUNCT
inlawrev-2246	348	9	1	1	NUM
inlawrev-2246	348	10	-	-	PUNCT
inlawrev-2246	348	11	32(3	32(3	NUM
inlawrev-2246	348	12	)	)	PUNCT
inlawrev-2246	348	13	(	(	PUNCT
inlawrev-2246	348	14	burns	burn	NOUN
inlawrev-2246	348	15	supp	supp	NOUN
inlawrev-2246	348	16	.	.	PUNCT
inlawrev-2246	348	17	1976	1976	NUM
inlawrev-2246	348	18	)	)	PUNCT
inlawrev-2246	348	19	.	.	PUNCT
inlawrev-2246	349	1	«	«	PUNCT
inlawrev-2246	349	2	°	°	DET
inlawrev-2246	349	3	ad	ad	NOUN
inlawrev-2246	349	4	;	;	PUNCT
inlawrev-2246	349	5	of	of	ADP
inlawrev-2246	349	6	feb	feb	PROPN
inlawrev-2246	349	7	.	.	PROPN
inlawrev-2246	349	8	18	18	NUM
inlawrev-2246	349	9	,	,	PUNCT
inlawrev-2246	349	10	1976	1976	NUM
inlawrev-2246	349	11	,	,	PUNCT
inlawrev-2246	349	12	pub	pub	NOUN
inlawrev-2246	349	13	.	.	PUNCT
inlawrev-2246	350	1	l.	l.	PROPN
inlawrev-2246	350	2	no	no	INTJ
inlawrev-2246	350	3	.	.	PROPN
inlawrev-2246	350	4	18	18	NUM
inlawrev-2246	350	5	,	,	PUNCT
inlawrev-2246	350	6	§	§	NOUN
inlawrev-2246	350	7	2(b	2(b	NUM
inlawrev-2246	350	8	)	)	PUNCT
inlawrev-2246	350	9	,	,	PUNCT
inlawrev-2246	350	10	1976	1976	NUM
inlawrev-2246	350	11	ind	ind	NOUN
inlawrev-2246	350	12	.	.	PUNCT
inlawrev-2246	351	1	acts	act	VERB
inlawrev-2246	351	2	606	606	NUM
inlawrev-2246	351	3	.	.	PUNCT
inlawrev-2246	352	1	*	*	PUNCT
inlawrev-2246	352	2	'	'	PUNCT
inlawrev-2246	352	3	after	after	ADP
inlawrev-2246	352	4	the	the	DET
inlawrev-2246	352	5	issuance	issuance	NOUN
inlawrev-2246	352	6	of	of	ADP
inlawrev-2246	352	7	circular	circular	ADJ
inlawrev-2246	352	8	in-22	in-22	NUM
inlawrev-2246	352	9	,	,	PUNCT
inlawrev-2246	352	10	a	a	DET
inlawrev-2246	352	11	class	class	NOUN
inlawrev-2246	352	12	action	action	NOUN
inlawrev-2246	352	13	suit	suit	NOUN
inlawrev-2246	352	14	was	be	AUX
inlawrev-2246	352	15	commenced	commence	VERB
inlawrev-2246	352	16	by	by	ADP
inlawrev-2246	352	17	members	member	NOUN
inlawrev-2246	352	18	of	of	ADP
inlawrev-2246	352	19	a	a	DET
inlawrev-2246	352	20	federally	federally	ADV
inlawrev-2246	352	21	chartered	chartered	ADJ
inlawrev-2246	352	22	credit	credit	NOUN
inlawrev-2246	352	23	union	union	NOUN
inlawrev-2246	352	24	.	.	PUNCT
inlawrev-2246	353	1	the	the	DET
inlawrev-2246	353	2	court	court	NOUN
inlawrev-2246	353	3	issued	issue	VERB
inlawrev-2246	353	4	a	a	DET
inlawrev-2246	353	5	preliminary	preliminary	ADJ
inlawrev-2246	353	6	injunction	injunction	NOUN
inlawrev-2246	353	7	prohibiting	prohibit	VERB
inlawrev-2246	353	8	the	the	DET
inlawrev-2246	353	9	state	state	NOUN
inlawrev-2246	353	10	from	from	ADP
inlawrev-2246	353	11	taxing	tax	VERB
inlawrev-2246	353	12	deposits	deposit	NOUN
inlawrev-2246	353	13	held	hold	VERB
inlawrev-2246	353	14	by	by	ADP
inlawrev-2246	353	15	members	member	NOUN
inlawrev-2246	353	16	in	in	ADP
inlawrev-2246	353	17	federal	federal	ADJ
inlawrev-2246	353	18	credit	credit	NOUN
inlawrev-2246	353	19	unions	union	NOUN
inlawrev-2246	353	20	.	.	PUNCT
inlawrev-2246	354	1	jester	jester	NOUN
inlawrev-2246	354	2	v.	v.	PROPN
inlawrev-2246	354	3	clark	clark	PROPN
inlawrev-2246	354	4	,	,	PUNCT
inlawrev-2246	354	5	cause	cause	VERB
inlawrev-2246	354	6	no	no	PRON
inlawrev-2246	354	7	.	.	PUNCT
inlawrev-2246	355	1	s-775	s-775	PROPN
inlawrev-2246	355	2	-	-	PUNCT
inlawrev-2246	355	3	1444	1444	NUM
inlawrev-2246	355	4	(	(	PUNCT
inlawrev-2246	355	5	marion	marion	PROPN
inlawrev-2246	355	6	co.	co.	PROPN
inlawrev-2246	356	1	super	super	PROPN
inlawrev-2246	356	2	.	.	PUNCT
inlawrev-2246	357	1	ct	ct	PROPN
inlawrev-2246	357	2	.	.	PROPN
inlawrev-2246	357	3	,	,	PUNCT
inlawrev-2246	357	4	dec	dec	PROPN
inlawrev-2246	357	5	.	.	PROPN
inlawrev-2246	357	6	22	22	NUM
inlawrev-2246	357	7	,	,	PUNCT
inlawrev-2246	357	8	1975	1975	NUM
inlawrev-2246	357	9	)	)	PUNCT
inlawrev-2246	357	10	.	.	PUNCT
inlawrev-2246	358	1	pursuant	pursuant	ADJ
inlawrev-2246	358	2	to	to	ADP
inlawrev-2246	358	3	the	the	DET
inlawrev-2246	358	4	court	court	NOUN
inlawrev-2246	358	5	's	's	PART
inlawrev-2246	358	6	decision	decision	NOUN
inlawrev-2246	358	7	,	,	PUNCT
inlawrev-2246	358	8	the	the	DET
inlawrev-2246	358	9	department	department	NOUN
inlawrev-2246	358	10	's	's	PART
inlawrev-2246	358	11	position	position	NOUN
inlawrev-2246	358	12	was	be	AUX
inlawrev-2246	358	13	withdrawn	withdraw	VERB
inlawrev-2246	358	14	in	in	ADP
inlawrev-2246	358	15	circular	circular	ADJ
inlawrev-2246	358	16	in-23	in-23	NOUN
inlawrev-2246	358	17	(	(	PUNCT
inlawrev-2246	358	18	dec	dec	PROPN
inlawrev-2246	358	19	.	.	PROPN
inlawrev-2246	358	20	15	15	NUM
inlawrev-2246	358	21	,	,	PUNCT
inlawrev-2246	358	22	1975	1975	NUM
inlawrev-2246	358	23	)	)	PUNCT
inlawrev-2246	358	24	.	.	PUNCT
inlawrev-2246	359	1	"	"	PUNCT
inlawrev-2246	359	2	ind	ind	NOUN
inlawrev-2246	359	3	,	,	PUNCT
inlawrev-2246	359	4	code	code	NOUN
inlawrev-2246	359	5	§	§	NOUN
inlawrev-2246	359	6	28	28	NUM
inlawrev-2246	359	7	-	-	SYM
inlawrev-2246	359	8	7	7	NUM
inlawrev-2246	359	9	-	-	PUNCT
inlawrev-2246	359	10	1	1	NUM
inlawrev-2246	359	11	-	-	PUNCT
inlawrev-2246	359	12	32(2	32(2	NUM
inlawrev-2246	359	13	)	)	PUNCT
inlawrev-2246	359	14	(	(	PUNCT
inlawrev-2246	359	15	burns	burn	NOUN
inlawrev-2246	359	16	supp	supp	NOUN
inlawrev-2246	359	17	.	.	PUNCT
inlawrev-2246	359	18	1976	1976	NUM
inlawrev-2246	359	19	)	)	PUNCT
inlawrev-2246	359	20	.	.	PUNCT
inlawrev-2246	360	1	"	"	PUNCT
inlawrev-2246	360	2	act	act	NOUN
inlawrev-2246	360	3	of	of	ADP
inlawrev-2246	360	4	feb	feb	PROPN
inlawrev-2246	360	5	.	.	PROPN
inlawrev-2246	360	6	19	19	NUM
inlawrev-2246	360	7	,	,	PUNCT
inlawrev-2246	360	8	1976	1976	NUM
inlawrev-2246	360	9	,	,	PUNCT
inlawrev-2246	360	10	pub	pub	NOUN
inlawrev-2246	360	11	.	.	PUNCT
inlawrev-2246	361	1	l.	l.	PROPN
inlawrev-2246	361	2	no	no	INTJ
inlawrev-2246	361	3	.	.	PROPN
inlawrev-2246	361	4	124	124	NUM
inlawrev-2246	361	5	,	,	PUNCT
inlawrev-2246	361	6	§	§	NOUN
inlawrev-2246	361	7	2(a	2(a	NOUN
inlawrev-2246	361	8	)	)	PUNCT
inlawrev-2246	361	9	,	,	PUNCT
inlawrev-2246	361	10	1976	1976	NUM
inlawrev-2246	361	11	ind	ind	NOUN
inlawrev-2246	361	12	.	.	PUNCT
inlawrev-2246	362	1	acts	act	VERB
inlawrev-2246	362	2	606	606	NUM
inlawrev-2246	362	3	.	.	PUNCT
inlawrev-2246	362	4	1976	1976	NUM
inlawrev-2246	362	5	]	]	PUNCT
inlawrev-2246	362	6	survey	survey	NOUN
inlawrev-2246	362	7	—	—	PUNCT
inlawrev-2246	362	8	taxation	taxation	NOUN
inlawrev-2246	362	9	356	356	NUM
inlawrev-2246	362	10	had	have	AUX
inlawrev-2246	362	11	not	not	PART
inlawrev-2246	362	12	previously	previously	ADV
inlawrev-2246	362	13	been	be	AUX
inlawrev-2246	362	14	considered	consider	VERB
inlawrev-2246	362	15	subject	subject	ADJ
inlawrev-2246	362	16	to	to	ADP
inlawrev-2246	362	17	the	the	DET
inlawrev-2246	362	18	intangibles	intangible	NOUN
inlawrev-2246	362	19	tax	tax	NOUN
inlawrev-2246	362	20	because	because	SCONJ
inlawrev-2246	362	21	they	they	PRON
inlawrev-2246	362	22	were	be	AUX
inlawrev-2246	362	23	subject	subject	ADJ
inlawrev-2246	362	24	to	to	ADP
inlawrev-2246	362	25	the	the	DET
inlawrev-2246	362	26	deposit	deposit	NOUN
inlawrev-2246	362	27	taxes	taxis	NOUN
inlawrev-2246	362	28	imposed	impose	VERB
inlawrev-2246	362	29	on	on	ADP
inlawrev-2246	362	30	savings	saving	NOUN
inlawrev-2246	362	31	and	and	CCONJ
inlawrev-2246	362	32	loan	loan	NOUN
inlawrev-2246	362	33	associations	association	NOUN
inlawrev-2246	362	34	at	at	ADP
inlawrev-2246	362	35	the	the	DET
inlawrev-2246	362	36	same	same	ADJ
inlawrev-2246	362	37	rate	rate	NOUN
inlawrev-2246	362	38	as	as	ADP
inlawrev-2246	362	39	the	the	DET
inlawrev-2246	362	40	intangibles	intangible	NOUN
inlawrev-2246	362	41	tax	tax	NOUN
inlawrev-2246	362	42	.	.	PUNCT
inlawrev-2246	363	1	the	the	DET
inlawrev-2246	363	2	effect	effect	NOUN
inlawrev-2246	363	3	of	of	ADP
inlawrev-2246	363	4	these	these	DET
inlawrev-2246	363	5	changes	change	NOUN
inlawrev-2246	363	6	is	be	AUX
inlawrev-2246	363	7	to	to	PART
inlawrev-2246	363	8	equalize	equalize	VERB
inlawrev-2246	363	9	the	the	DET
inlawrev-2246	363	10	treatment	treatment	NOUN
inlawrev-2246	363	11	of	of	ADP
inlawrev-2246	363	12	deposits	deposit	NOUN
inlawrev-2246	363	13	in	in	ADP
inlawrev-2246	363	14	state	state	NOUN
inlawrev-2246	363	15	and	and	CCONJ
inlawrev-2246	363	16	federal	federal	ADJ
inlawrev-2246	363	17	credit	credit	NOUN
inlawrev-2246	363	18	unions	union	NOUN
inlawrev-2246	363	19	by	by	ADP
inlawrev-2246	363	20	exempting	exempt	VERB
inlawrev-2246	363	21	both	both	DET
inlawrev-2246	363	22	types	type	NOUN
inlawrev-2246	363	23	from	from	ADP
inlawrev-2246	363	24	the	the	DET
inlawrev-2246	363	25	intangibles	intangible	NOUN
inlawrev-2246	363	26	tax	tax	NOUN
inlawrev-2246	363	27	and	and	CCONJ
inlawrev-2246	363	28	equivalent	equivalent	ADJ
inlawrev-2246	363	29	deposit	deposit	NOUN
inlawrev-2246	363	30	taxes.	taxes.	NOUN
inlawrev-2246	363	31	®	®	PROPN
inlawrev-2246	363	32	^	^	PUNCT
inlawrev-2246	363	33	to	to	ADP
inlawrev-2246	363	34	this	this	DET
inlawrev-2246	363	35	extent	extent	NOUN
inlawrev-2246	363	36	,	,	PUNCT
inlawrev-2246	363	37	credit	credit	NOUN
inlawrev-2246	363	38	unions	union	NOUN
inlawrev-2246	363	39	are	be	AUX
inlawrev-2246	363	40	given	give	VERB
inlawrev-2246	363	41	an	an	DET
inlawrev-2246	363	42	advantage	advantage	NOUN
inlawrev-2246	363	43	over	over	ADP
inlawrev-2246	363	44	other	other	ADJ
inlawrev-2246	363	45	banks	bank	NOUN
inlawrev-2246	363	46	and	and	CCONJ
inlawrev-2246	363	47	financial	financial	ADJ
inlawrev-2246	363	48	institutions	institution	NOUN
inlawrev-2246	363	49	which	which	PRON
inlawrev-2246	363	50	must	must	AUX
inlawrev-2246	363	51	pay	pay	VERB
inlawrev-2246	363	52	taxes	taxis	NOUN
inlawrev-2246	363	53	on	on	ADP
inlawrev-2246	363	54	their	their	PRON
inlawrev-2246	363	55	deposits	deposit	NOUN
inlawrev-2246	363	56	to	to	ADP
inlawrev-2246	363	57	the	the	DET
inlawrev-2246	363	58	state	state	NOUN
inlawrev-2246	363	59	,	,	PUNCT
inlawrev-2246	363	60	e.	e.	PROPN
inlawrev-2246	363	61	property	property	PROPN
inlawrev-2246	363	62	tax	tax	NOUN
inlawrev-2246	363	63	1	1	NUM
inlawrev-2246	363	64	.	.	PUNCT
inlawrev-2246	364	1	easements	easement	NOUN
inlawrev-2246	364	2	in	in	ADP
inlawrev-2246	364	3	bvdyiick	bvdyiick	PROPN
inlawrev-2246	364	4	v.	v.	PROPN
inlawrev-2246	364	5	indiana	indiana	PROPN
inlawrev-2246	364	6	national	national	PROPN
inlawrev-2246	364	7	bank,'^^	bank,'^^	VERB
inlawrev-2246	364	8	the	the	DET
inlawrev-2246	364	9	first	first	ADJ
inlawrev-2246	364	10	district	district	NOUN
inlawrev-2246	364	11	court	court	NOUN
inlawrev-2246	364	12	of	of	ADP
inlawrev-2246	364	13	appeals	appeals	PROPN
inlawrev-2246	364	14	decided	decide	VERB
inlawrev-2246	364	15	that	that	SCONJ
inlawrev-2246	364	16	an	an	DET
inlawrev-2246	364	17	easement	easement	NOUN
inlawrev-2246	364	18	held	hold	VERB
inlawrev-2246	364	19	by	by	ADP
inlawrev-2246	364	20	a	a	DET
inlawrev-2246	364	21	pipeline	pipeline	NOUN
inlawrev-2246	364	22	company	company	NOUN
inlawrev-2246	364	23	must	must	AUX
inlawrev-2246	364	24	be	be	AUX
inlawrev-2246	364	25	assessed	assess	VERB
inlawrev-2246	364	26	separately	separately	ADV
inlawrev-2246	364	27	from	from	ADP
inlawrev-2246	364	28	the	the	DET
inlawrev-2246	364	29	remaining	remain	VERB
inlawrev-2246	364	30	interest	interest	NOUN
inlawrev-2246	364	31	in	in	ADP
inlawrev-2246	364	32	the	the	DET
inlawrev-2246	364	33	land	land	NOUN
inlawrev-2246	364	34	.	.	PUNCT
inlawrev-2246	365	1	the	the	DET
inlawrev-2246	365	2	issue	issue	NOUN
inlawrev-2246	365	3	arose	arise	VERB
inlawrev-2246	365	4	when	when	SCONJ
inlawrev-2246	365	5	the	the	DET
inlawrev-2246	365	6	land	land	NOUN
inlawrev-2246	365	7	was	be	AUX
inlawrev-2246	365	8	sold	sell	VERB
inlawrev-2246	365	9	for	for	ADP
inlawrev-2246	365	10	delinquent	delinquent	ADJ
inlawrev-2246	365	11	taxes	taxis	NOUN
inlawrev-2246	365	12	and	and	CCONJ
inlawrev-2246	365	13	the	the	DET
inlawrev-2246	365	14	new	new	ADJ
inlawrev-2246	365	15	owner	owner	NOUN
inlawrev-2246	365	16	contended	contend	VERB
inlawrev-2246	365	17	that	that	SCONJ
inlawrev-2246	365	18	the	the	DET
inlawrev-2246	365	19	tax	tax	NOUN
inlawrev-2246	365	20	deed	deed	NOUN
inlawrev-2246	365	21	extinguished	extinguish	VERB
inlawrev-2246	365	22	the	the	DET
inlawrev-2246	365	23	easement	easement	NOUN
inlawrev-2246	365	24	.	.	PUNCT
inlawrev-2246	366	1	the	the	DET
inlawrev-2246	366	2	court	court	NOUN
inlawrev-2246	366	3	held	hold	VERB
inlawrev-2246	366	4	that	that	SCONJ
inlawrev-2246	366	5	the	the	DET
inlawrev-2246	366	6	tax	tax	NOUN
inlawrev-2246	366	7	deed	deed	NOUN
inlawrev-2246	366	8	could	could	AUX
inlawrev-2246	366	9	not	not	PART
inlawrev-2246	366	10	convey	convey	VERB
inlawrev-2246	366	11	more	more	ADJ
inlawrev-2246	366	12	than	than	ADP
inlawrev-2246	366	13	the	the	DET
inlawrev-2246	366	14	property	property	NOUN
inlawrev-2246	366	15	interest	interest	NOUN
inlawrev-2246	366	16	with	with	ADP
inlawrev-2246	366	17	respect	respect	NOUN
inlawrev-2246	366	18	to	to	ADP
inlawrev-2246	366	19	which	which	PRON
inlawrev-2246	366	20	the	the	DET
inlawrev-2246	366	21	taxes	taxis	NOUN
inlawrev-2246	366	22	were	be	AUX
inlawrev-2246	366	23	delinquent	delinquent	ADJ
inlawrev-2246	366	24	,	,	PUNCT
inlawrev-2246	366	25	and	and	CCONJ
inlawrev-2246	366	26	if	if	SCONJ
inlawrev-2246	366	27	the	the	DET
inlawrev-2246	366	28	easement	easement	NOUN
inlawrev-2246	366	29	was	be	AUX
inlawrev-2246	366	30	required	require	VERB
inlawrev-2246	366	31	to	to	PART
inlawrev-2246	366	32	be	be	AUX
inlawrev-2246	366	33	assessed	assess	VERB
inlawrev-2246	366	34	separately	separately	ADV
inlawrev-2246	366	35	to	to	ADP
inlawrev-2246	366	36	the	the	DET
inlawrev-2246	366	37	pipeline	pipeline	NOUN
inlawrev-2246	366	38	company	company	NOUN
inlawrev-2246	366	39	it	it	PRON
inlawrev-2246	366	40	could	could	AUX
inlawrev-2246	366	41	not	not	PART
inlawrev-2246	366	42	be	be	AUX
inlawrev-2246	366	43	considered	consider	VERB
inlawrev-2246	366	44	as	as	SCONJ
inlawrev-2246	366	45	included	include	VERB
inlawrev-2246	366	46	in	in	ADP
inlawrev-2246	366	47	the	the	DET
inlawrev-2246	366	48	tax	tax	NOUN
inlawrev-2246	366	49	sale	sale	NOUN
inlawrev-2246	366	50	where	where	SCONJ
inlawrev-2246	366	51	only	only	ADV
inlawrev-2246	366	52	the	the	DET
inlawrev-2246	366	53	taxes	taxis	NOUN
inlawrev-2246	366	54	of	of	ADP
inlawrev-2246	366	55	the	the	DET
inlawrev-2246	366	56	land	land	NOUN
inlawrev-2246	366	57	owner	owner	NOUN
inlawrev-2246	366	58	were	be	AUX
inlawrev-2246	366	59	delinquent	delinquent	ADJ
inlawrev-2246	366	60	.	.	PUNCT
inlawrev-2246	367	1	although	although	SCONJ
inlawrev-2246	367	2	it	it	PRON
inlawrev-2246	367	3	was	be	AUX
inlawrev-2246	367	4	established	establish	VERB
inlawrev-2246	367	5	that	that	SCONJ
inlawrev-2246	367	6	the	the	DET
inlawrev-2246	367	7	full	full	ADJ
inlawrev-2246	367	8	value	value	NOUN
inlawrev-2246	367	9	of	of	ADP
inlawrev-2246	367	10	the	the	DET
inlawrev-2246	367	11	land	land	NOUN
inlawrev-2246	367	12	had	have	AUX
inlawrev-2246	367	13	actually	actually	ADV
inlawrev-2246	367	14	been	be	AUX
inlawrev-2246	367	15	assessed	assess	VERB
inlawrev-2246	367	16	to	to	ADP
inlawrev-2246	367	17	the	the	DET
inlawrev-2246	367	18	land	land	NOUN
inlawrev-2246	367	19	ovnier	ovnier	NOUN
inlawrev-2246	367	20	without	without	ADP
inlawrev-2246	367	21	any	any	DET
inlawrev-2246	367	22	reduction	reduction	NOUN
inlawrev-2246	367	23	for	for	ADP
inlawrev-2246	367	24	the	the	DET
inlawrev-2246	367	25	value	value	NOUN
inlawrev-2246	367	26	of	of	ADP
inlawrev-2246	367	27	the	the	DET
inlawrev-2246	367	28	easement	easement	NOUN
inlawrev-2246	367	29	,	,	PUNCT
inlawrev-2246	367	30	the	the	DET
inlawrev-2246	367	31	court	court	NOUN
inlawrev-2246	367	32	construed	construe	VERB
inlawrev-2246	367	33	the	the	DET
inlawrev-2246	367	34	then	then	ADV
inlawrev-2246	367	35	-	-	PUNCT
inlawrev-2246	367	36	applicable	applicable	ADJ
inlawrev-2246	367	37	statute	statute	NOUN
inlawrev-2246	367	38	taxing	tax	VERB
inlawrev-2246	367	39	pipeline	pipeline	NOUN
inlawrev-2246	367	40	companies	company	NOUN
inlawrev-2246	367	41	on	on	ADP
inlawrev-2246	367	42	"	"	PUNCT
inlawrev-2246	367	43	[	[	X
inlawrev-2246	367	44	a	a	X
inlawrev-2246	367	45	]	]	X
inlawrev-2246	367	46	11	11	NUM
inlawrev-2246	367	47	property	property	NOUN
inlawrev-2246	367	48	,	,	PUNCT
inlawrev-2246	367	49	including	include	VERB
inlawrev-2246	367	50	all	all	DET
inlawrev-2246	367	51	rights	right	NOUN
inlawrev-2246	367	52	,	,	PUNCT
inlawrev-2246	367	53	franchises	franchise	NOUN
inlawrev-2246	367	54	,	,	PUNCT
inlawrev-2246	367	55	and	and	CCONJ
inlawrev-2246	367	56	privileges	privilege	NOUN
inlawrev-2246	367	57	owned	own	VERB
inlawrev-2246	367	58	or	or	CCONJ
inlawrev-2246	367	59	used	use	VERB
inlawrev-2246	367	60	"	"	PUNCT
inlawrev-2246	367	61	*	*	NOUN
inlawrev-2246	367	62	*	*	NOUN
inlawrev-2246	367	63	to	to	PART
inlawrev-2246	367	64	require	require	VERB
inlawrev-2246	367	65	that	that	SCONJ
inlawrev-2246	367	66	the	the	DET
inlawrev-2246	367	67	easement	easement	NOUN
inlawrev-2246	367	68	be	be	AUX
inlawrev-2246	367	69	separately	separately	ADV
inlawrev-2246	367	70	assessed	assess	VERB
inlawrev-2246	367	71	to	to	ADP
inlawrev-2246	367	72	the	the	DET
inlawrev-2246	367	73	pipeline	pipeline	NOUN
inlawrev-2246	367	74	company	company	NOUN
inlawrev-2246	367	75	.	.	PUNCT
inlawrev-2246	368	1	moreover	moreover	ADV
inlawrev-2246	368	2	,	,	PUNCT
inlawrev-2246	368	3	since	since	SCONJ
inlawrev-2246	368	4	the	the	DET
inlawrev-2246	368	5	statute	statute	NOUN
inlawrev-2246	368	6	required	require	VERB
inlawrev-2246	368	7	the	the	DET
inlawrev-2246	368	8	assessed	assessed	ADJ
inlawrev-2246	368	9	valuation	valuation	NOUN
inlawrev-2246	368	10	of	of	ADP
inlawrev-2246	368	11	pipeline	pipeline	NOUN
inlawrev-2246	368	12	company	company	NOUN
inlawrev-2246	368	13	property	property	NOUN
inlawrev-2246	368	14	other	other	ADJ
inlawrev-2246	368	15	than	than	ADP
inlawrev-2246	368	16	"	"	PUNCT
inlawrev-2246	368	17	land	land	NOUN
inlawrev-2246	368	18	not	not	PART
inlawrev-2246	368	19	con^'^	con^'^	VERB
inlawrev-2246	368	20	federal	federal	ADJ
inlawrev-2246	368	21	credit	credit	NOUN
inlawrev-2246	368	22	unions	union	NOUN
inlawrev-2246	368	23	themselves	themselves	PRON
inlawrev-2246	368	24	are	be	AUX
inlawrev-2246	368	25	exempted	exempt	VERB
inlawrev-2246	368	26	from	from	ADP
inlawrev-2246	368	27	state	state	NOUN
inlawrev-2246	368	28	and	and	CCONJ
inlawrev-2246	368	29	local	local	ADJ
inlawrev-2246	368	30	taxation	taxation	NOUN
inlawrev-2246	368	31	by	by	ADP
inlawrev-2246	368	32	12	12	NUM
inlawrev-2246	368	33	u.s.c	u.s.c	NOUN
inlawrev-2246	368	34	.	.	PUNCT
inlawrev-2246	369	1	§	§	PROPN
inlawrev-2246	369	2	1768	1768	NUM
inlawrev-2246	369	3	(	(	PUNCT
inlawrev-2246	369	4	1970	1970	NUM
inlawrev-2246	369	5	)	)	PUNCT
inlawrev-2246	369	6	.	.	PUNCT
inlawrev-2246	370	1	"	"	PUNCT
inlawrev-2246	370	2	333	333	NUM
inlawrev-2246	370	3	n.e.2d	n.e.2d	NOUN
inlawrev-2246	370	4	131	131	NUM
inlawrev-2246	370	5	(	(	PUNCT
inlawrev-2246	370	6	ind	ind	NOUN
inlawrev-2246	370	7	.	.	PUNCT
inlawrev-2246	371	1	ct	ct	PROPN
inlawrev-2246	371	2	.	.	PUNCT
inlawrev-2246	372	1	app	app	PROPN
inlawrev-2246	372	2	.	.	PROPN
inlawrev-2246	372	3	1975	1975	NUM
inlawrev-2246	372	4	)	)	PUNCT
inlawrev-2246	372	5	.	.	PUNCT
inlawrev-2246	373	1	^''ind	^''ind	PROPN
inlawrev-2246	373	2	.	.	PUNCT
inlawrev-2246	374	1	code	code	PROPN
inlawrev-2246	374	2	§	§	PROPN
inlawrev-2246	374	3	6	6	NUM
inlawrev-2246	374	4	-	-	SYM
inlawrev-2246	374	5	1	1	NUM
inlawrev-2246	374	6	-	-	PUNCT
inlawrev-2246	374	7	44	44	NUM
inlawrev-2246	374	8	-	-	SYM
inlawrev-2246	374	9	5	5	NUM
inlawrev-2246	374	10	(	(	PUNCT
inlawrev-2246	374	11	bums	bum	NOUN
inlawrev-2246	374	12	1972	1972	NUM
inlawrev-2246	374	13	)	)	PUNCT
inlawrev-2246	374	14	.	.	PUNCT
inlawrev-2246	375	1	this	this	DET
inlawrev-2246	375	2	section	section	NOUN
inlawrev-2246	375	3	was	be	AUX
inlawrev-2246	375	4	repealed	repeal	VERB
inlawrev-2246	375	5	in	in	ADP
inlawrev-2246	375	6	1975	1975	NUM
inlawrev-2246	375	7	when	when	SCONJ
inlawrev-2246	375	8	the	the	DET
inlawrev-2246	375	9	property	property	NOUN
inlawrev-2246	375	10	tax	tax	NOUN
inlawrev-2246	375	11	provisions	provision	NOUN
inlawrev-2246	375	12	of	of	ADP
inlawrev-2246	375	13	the	the	DET
inlawrev-2246	375	14	code	code	NOUN
inlawrev-2246	375	15	were	be	AUX
inlawrev-2246	375	16	recodified	recodifie	VERB
inlawrev-2246	375	17	in	in	ADP
inlawrev-2246	375	18	article	article	NOUN
inlawrev-2246	375	19	1.1	1.1	NUM
inlawrev-2246	375	20	of	of	ADP
inlawrev-2246	375	21	title	title	NOUN
inlawrev-2246	375	22	6	6	NUM
inlawrev-2246	375	23	.	.	PUNCT
inlawrev-2246	375	24	act	act	NOUN
inlawrev-2246	375	25	of	of	ADP
inlawrev-2246	375	26	march	march	PROPN
inlawrev-2246	375	27	18	18	NUM
inlawrev-2246	375	28	,	,	PUNCT
inlawrev-2246	375	29	1975	1975	NUM
inlawrev-2246	375	30	,	,	PUNCT
inlawrev-2246	376	1	pub	pub	NOUN
inlawrev-2246	376	2	.	.	PUNCT
inlawrev-2246	377	1	l.	l.	PROPN
inlawrev-2246	377	2	no	no	INTJ
inlawrev-2246	377	3	.	.	PROPN
inlawrev-2246	378	1	47	47	NUM
inlawrev-2246	378	2	,	,	PUNCT
inlawrev-2246	378	3	§	§	PROPN
inlawrev-2246	378	4	4	4	NUM
inlawrev-2246	378	5	,	,	PUNCT
inlawrev-2246	378	6	1975	1975	NUM
inlawrev-2246	378	7	ind	ind	NOUN
inlawrev-2246	378	8	.	.	PUNCT
inlawrev-2246	379	1	acts	act	VERB
inlawrev-2246	379	2	466	466	NUM
inlawrev-2246	379	3	.	.	PUNCT
inlawrev-2246	380	1	although	although	SCONJ
inlawrev-2246	380	2	the	the	DET
inlawrev-2246	380	3	recodification	recodification	NOUN
inlawrev-2246	380	4	was	be	AUX
inlawrev-2246	380	5	intended	intend	VERB
inlawrev-2246	380	6	to	to	PART
inlawrev-2246	380	7	be	be	AUX
inlawrev-2246	380	8	a	a	DET
inlawrev-2246	380	9	restatement	restatement	NOUN
inlawrev-2246	380	10	of	of	ADP
inlawrev-2246	380	11	the	the	DET
inlawrev-2246	380	12	prior	prior	ADJ
inlawrev-2246	380	13	law	law	NOUN
inlawrev-2246	380	14	,	,	PUNCT
inlawrev-2246	380	15	the	the	DET
inlawrev-2246	380	16	language	language	NOUN
inlawrev-2246	380	17	quoted	quote	VERB
inlawrev-2246	380	18	in	in	ADP
inlawrev-2246	380	19	the	the	DET
inlawrev-2246	380	20	text	text	NOUN
inlawrev-2246	380	21	does	do	AUX
inlawrev-2246	380	22	not	not	PART
inlawrev-2246	380	23	appear	appear	VERB
inlawrev-2246	380	24	in	in	ADP
inlawrev-2246	380	25	the	the	DET
inlawrev-2246	380	26	new	new	ADJ
inlawrev-2246	380	27	codification	codification	NOUN
inlawrev-2246	380	28	.	.	PUNCT
inlawrev-2246	381	1	however	however	ADV
inlawrev-2246	381	2	,	,	PUNCT
inlawrev-2246	381	3	ind	ind	PROPN
inlawrev-2246	381	4	.	.	PUNCT
inlawrev-2246	381	5	code	code	PROPN
inlawrev-2246	381	6	§	§	PROPN
inlawrev-2246	381	7	6	6	NUM
inlawrev-2246	381	8	-	-	SYM
inlawrev-2246	381	9	1.1	1.1	NUM
inlawrev-2246	381	10	-	-	PUNCT
inlawrev-2246	381	11	8	8	NUM
inlawrev-2246	381	12	-	-	SYM
inlawrev-2246	381	13	1	1	NUM
inlawrev-2246	381	14	(	(	PUNCT
inlawrev-2246	381	15	burns	burn	NOUN
inlawrev-2246	381	16	supp	supp	NOUN
inlawrev-2246	381	17	.	.	PUNCT
inlawrev-2246	382	1	1976	1976	NUM
inlawrev-2246	382	2	)	)	PUNCT
inlawrev-2246	382	3	taxes	taxis	NOUN
inlawrev-2246	382	4	"	"	PUNCT
inlawrev-2246	382	5	property	property	NOUN
inlawrev-2246	382	6	owned	own	VERB
inlawrev-2246	382	7	or	or	CCONJ
inlawrev-2246	382	8	used	use	VERB
inlawrev-2246	382	9	by	by	ADP
inlawrev-2246	382	10	a	a	DET
inlawrev-2246	382	11	public	public	ADJ
inlawrev-2246	382	12	utility	utility	NOUN
inlawrev-2246	382	13	company	company	NOUN
inlawrev-2246	382	14	,	,	PUNCT
inlawrev-2246	382	15	"	"	PUNCT
inlawrev-2246	382	16	and	and	CCONJ
inlawrev-2246	382	17	i	i	PROPN
inlawrev-2246	382	18	d.	d.	PROPN
inlawrev-2246	382	19	§	§	PROPN
inlawrev-2246	382	20	6	6	NUM
inlawrev-2246	382	21	-	-	SYM
inlawrev-2246	382	22	1.1	1.1	NUM
inlawrev-2246	382	23	-	-	PUNCT
inlawrev-2246	382	24	8	8	NUM
inlawrev-2246	382	25	-	-	SYM
inlawrev-2246	382	26	10	10	NUM
inlawrev-2246	382	27	provides	provide	VERB
inlawrev-2246	382	28	for	for	ADP
inlawrev-2246	382	29	apportionment	apportionment	NOUN
inlawrev-2246	382	30	among	among	ADP
inlawrev-2246	382	31	taxing	tax	VERB
inlawrev-2246	382	32	districts	district	NOUN
inlawrev-2246	382	33	of	of	ADP
inlawrev-2246	382	34	the	the	DET
inlawrev-2246	382	35	assessed	assessed	ADJ
inlawrev-2246	382	36	valuation	valuation	NOUN
inlawrev-2246	382	37	of	of	ADP
inlawrev-2246	382	38	a	a	DET
inlawrev-2246	382	39	pipeline	pipeline	NOUN
inlawrev-2246	382	40	company	company	NOUN
inlawrev-2246	382	41	's	's	PART
inlawrev-2246	382	42	property	property	NOUN
inlawrev-2246	382	43	other	other	ADJ
inlawrev-2246	382	44	than	than	ADP
inlawrev-2246	382	45	certain	certain	ADJ
inlawrev-2246	382	46	tangible	tangible	ADJ
inlawrev-2246	382	47	personal	personal	ADJ
inlawrev-2246	382	48	property	property	NOUN
inlawrev-2246	382	49	and	and	CCONJ
inlawrev-2246	382	50	"	"	PUNCT
inlawrev-2246	382	51	real	real	ADJ
inlawrev-2246	382	52	property	property	NOUN
inlawrev-2246	382	53	which	which	PRON
inlawrev-2246	382	54	is	be	AUX
inlawrev-2246	382	55	not	not	PART
inlawrev-2246	382	56	a	a	DET
inlawrev-2246	382	57	part	part	NOUN
inlawrev-2246	382	58	of	of	ADP
inlawrev-2246	382	59	a	a	DET
inlawrev-2246	382	60	pipeline	pipeline	NOUN
inlawrev-2246	382	61	or	or	CCONJ
inlawrev-2246	382	62	right	right	NOUN
inlawrev-2246	382	63	of	of	ADP
inlawrev-2246	382	64	way	way	NOUN
inlawrev-2246	382	65	of	of	ADP
inlawrev-2246	382	66	the	the	DET
inlawrev-2246	382	67	company	company	NOUN
inlawrev-2246	382	68	.	.	PUNCT
inlawrev-2246	382	69	"	"	PUNCT
inlawrev-2246	383	1	(	(	PUNCT
inlawrev-2246	383	2	emphasis	emphasis	NOUN
inlawrev-2246	383	3	added	add	VERB
inlawrev-2246	383	4	)	)	PUNCT
inlawrev-2246	383	5	.	.	PUNCT
inlawrev-2246	384	1	essentially	essentially	ADV
inlawrev-2246	384	2	,	,	PUNCT
inlawrev-2246	384	3	the	the	DET
inlawrev-2246	384	4	court	court	NOUN
inlawrev-2246	384	5	construed	construe	VERB
inlawrev-2246	384	6	the	the	DET
inlawrev-2246	384	7	former	former	ADJ
inlawrev-2246	384	8	statute	statute	NOUN
inlawrev-2246	384	9	to	to	PART
inlawrev-2246	384	10	require	require	VERB
inlawrev-2246	384	11	the	the	DET
inlawrev-2246	384	12	easement	easement	NOUN
inlawrev-2246	384	13	to	to	PART
inlawrev-2246	384	14	be	be	AUX
inlawrev-2246	384	15	included	include	VERB
inlawrev-2246	384	16	in	in	ADP
inlawrev-2246	384	17	the	the	DET
inlawrev-2246	384	18	property	property	NOUN
inlawrev-2246	384	19	assessed	assess	VERB
inlawrev-2246	384	20	to	to	ADP
inlawrev-2246	384	21	the	the	DET
inlawrev-2246	384	22	pipeline	pipeline	NOUN
inlawrev-2246	384	23	company	company	NOUN
inlawrev-2246	384	24	,	,	PUNCT
inlawrev-2246	384	25	subject	subject	ADJ
inlawrev-2246	384	26	to	to	ADP
inlawrev-2246	384	27	apportionment	apportionment	NOUN
inlawrev-2246	384	28	among	among	ADP
inlawrev-2246	384	29	the	the	DET
inlawrev-2246	384	30	taxing	tax	VERB
inlawrev-2246	384	31	districts	district	NOUN
inlawrev-2246	384	32	in	in	ADP
inlawrev-2246	384	33	which	which	PRON
inlawrev-2246	384	34	the	the	DET
inlawrev-2246	384	35	company	company	NOUN
inlawrev-2246	384	36	's	's	PART
inlawrev-2246	384	37	pix	pix	NOUN
inlawrev-2246	384	38	>	>	X
inlawrev-2246	384	39	elines	eline	NOUN
inlawrev-2246	384	40	were	be	AUX
inlawrev-2246	384	41	located	locate	VERB
inlawrev-2246	384	42	.	.	PUNCT
inlawrev-2246	385	1	356	356	NUM
inlawrev-2246	385	2	indiana	indiana	PROPN
inlawrev-2246	385	3	law	law	PROPN
inlawrev-2246	385	4	review	review	NOUN
inlawrev-2246	385	5	[	[	X
inlawrev-2246	385	6	vol	vol	NOUN
inlawrev-2246	385	7	.	.	PUNCT
inlawrev-2246	385	8	10:340	10:340	NUM
inlawrev-2246	385	9	stituting	stitute	VERB
inlawrev-2246	385	10	a	a	DET
inlawrev-2246	385	11	part	part	NOUN
inlawrev-2246	385	12	of	of	ADP
inlawrev-2246	385	13	the	the	DET
inlawrev-2246	385	14	pipeline	pipeline	NOUN
inlawrev-2246	385	15	right	right	NOUN
inlawrev-2246	385	16	-	-	PUNCT
inlawrev-2246	385	17	of	of	ADP
inlawrev-2246	385	18	-	-	PUNCT
inlawrev-2246	385	19	way	way	NOUN
inlawrev-2246	385	20	"	"	PUNCT
inlawrev-2246	385	21	(	(	PUNCT
inlawrev-2246	385	22	and	and	CCONJ
inlawrev-2246	385	23	other	other	ADJ
inlawrev-2246	385	24	than	than	ADP
inlawrev-2246	385	25	certain	certain	ADJ
inlawrev-2246	385	26	tangible	tangible	ADJ
inlawrev-2246	385	27	personal	personal	ADJ
inlawrev-2246	385	28	property	property	NOUN
inlawrev-2246	385	29	)	)	PUNCT
inlawrev-2246	385	30	to	to	PART
inlawrev-2246	385	31	be	be	AUX
inlawrev-2246	385	32	apportioned	apportion	VERB
inlawrev-2246	385	33	by	by	ADP
inlawrev-2246	385	34	the	the	DET
inlawrev-2246	385	35	state	state	PROPN
inlawrev-2246	385	36	board	board	PROPN
inlawrev-2246	385	37	of	of	ADP
inlawrev-2246	385	38	tax	tax	NOUN
inlawrev-2246	385	39	commissioners	commissioner	NOUN
inlawrev-2246	385	40	among	among	ADP
inlawrev-2246	385	41	the	the	DET
inlawrev-2246	385	42	taxing	tax	VERB
inlawrev-2246	385	43	districts	district	NOUN
inlawrev-2246	385	44	in	in	ADP
inlawrev-2246	385	45	which	which	PRON
inlawrev-2246	385	46	the	the	DET
inlawrev-2246	385	47	company	company	NOUN
inlawrev-2246	385	48	's	's	PART
inlawrev-2246	385	49	pipelines	pipeline	NOUN
inlawrev-2246	385	50	were	be	AUX
inlawrev-2246	385	51	located,*^	located,*^	PUNCT
inlawrev-2246	385	52	it	it	PRON
inlawrev-2246	385	53	was	be	AUX
inlawrev-2246	385	54	concluded	conclude	VERB
inlawrev-2246	385	55	that	that	SCONJ
inlawrev-2246	385	56	only	only	ADV
inlawrev-2246	385	57	the	the	DET
inlawrev-2246	385	58	state	state	NOUN
inlawrev-2246	385	59	board	board	NOUN
inlawrev-2246	385	60	could	could	AUX
inlawrev-2246	385	61	assess	assess	VERB
inlawrev-2246	385	62	the	the	DET
inlawrev-2246	385	63	easement	easement	NOUN
inlawrev-2246	385	64	,	,	PUNCT
inlawrev-2246	385	65	and	and	CCONJ
inlawrev-2246	385	66	the	the	DET
inlawrev-2246	385	67	local	local	ADJ
inlawrev-2246	385	68	assessor	assessor	NOUN
inlawrev-2246	385	69	lacked	lack	VERB
inlawrev-2246	385	70	jurisdiction	jurisdiction	NOUN
inlawrev-2246	385	71	to	to	PART
inlawrev-2246	385	72	assess	assess	VERB
inlawrev-2246	385	73	the	the	DET
inlawrev-2246	385	74	value	value	NOUN
inlawrev-2246	385	75	of	of	ADP
inlawrev-2246	385	76	the	the	DET
inlawrev-2246	385	77	easement	easement	NOUN
inlawrev-2246	385	78	to	to	ADP
inlawrev-2246	385	79	the	the	DET
inlawrev-2246	385	80	land	land	NOUN
inlawrev-2246	385	81	owner	owner	NOUN
inlawrev-2246	385	82	or	or	CCONJ
inlawrev-2246	385	83	to	to	ADP
inlawrev-2246	385	84	anyone	anyone	PRON
inlawrev-2246	385	85	else	else	ADV
inlawrev-2246	385	86	.	.	PUNCT
inlawrev-2246	386	1	by	by	ADP
inlawrev-2246	386	2	this	this	DET
inlawrev-2246	386	3	reasoning	reasoning	NOUN
inlawrev-2246	386	4	,	,	PUNCT
inlawrev-2246	386	5	the	the	DET
inlawrev-2246	386	6	court	court	NOUN
inlawrev-2246	386	7	deduced	deduce	VERB
inlawrev-2246	386	8	that	that	SCONJ
inlawrev-2246	386	9	there	there	PRON
inlawrev-2246	386	10	were	be	VERB
inlawrev-2246	386	11	no	no	DET
inlawrev-2246	386	12	delinquent	delinquent	ADJ
inlawrev-2246	386	13	taxes	taxis	NOUN
inlawrev-2246	386	14	with	with	ADP
inlawrev-2246	386	15	respect	respect	NOUN
inlawrev-2246	386	16	to	to	ADP
inlawrev-2246	386	17	the	the	DET
inlawrev-2246	386	18	easement	easement	NOUN
inlawrev-2246	386	19	and	and	CCONJ
inlawrev-2246	386	20	therefore	therefore	ADV
inlawrev-2246	386	21	the	the	DET
inlawrev-2246	386	22	rights	right	NOUN
inlawrev-2246	386	23	of	of	ADP
inlawrev-2246	386	24	the	the	DET
inlawrev-2246	386	25	easement	easement	ADJ
inlawrev-2246	386	26	holder	holder	NOUN
inlawrev-2246	386	27	were	be	AUX
inlawrev-2246	386	28	not	not	PART
inlawrev-2246	386	29	affected	affect	VERB
inlawrev-2246	386	30	by	by	ADP
inlawrev-2246	386	31	the	the	DET
inlawrev-2246	386	32	tax	tax	NOUN
inlawrev-2246	386	33	sale	sale	NOUN
inlawrev-2246	386	34	.	.	PUNCT
inlawrev-2246	387	1	if	if	SCONJ
inlawrev-2246	387	2	this	this	DET
inlawrev-2246	387	3	case	case	NOUN
inlawrev-2246	387	4	properly	properly	ADV
inlawrev-2246	387	5	construes	construe	VERB
inlawrev-2246	387	6	the	the	DET
inlawrev-2246	387	7	statute	statute	NOUN
inlawrev-2246	387	8	,	,	PUNCT
inlawrev-2246	387	9	it	it	PRON
inlawrev-2246	387	10	would	would	AUX
inlawrev-2246	387	11	appear	appear	VERB
inlawrev-2246	387	12	that	that	SCONJ
inlawrev-2246	387	13	land	land	NOUN
inlawrev-2246	387	14	owners	owner	NOUN
inlawrev-2246	387	15	should	should	AUX
inlawrev-2246	387	16	not	not	PART
inlawrev-2246	387	17	be	be	AUX
inlawrev-2246	387	18	assessed	assess	VERB
inlawrev-2246	387	19	for	for	ADP
inlawrev-2246	387	20	the	the	DET
inlawrev-2246	387	21	value	value	NOUN
inlawrev-2246	387	22	of	of	ADP
inlawrev-2246	387	23	easements	easement	NOUN
inlawrev-2246	387	24	held	hold	VERB
inlawrev-2246	387	25	by	by	ADP
inlawrev-2246	387	26	others	other	NOUN
inlawrev-2246	387	27	.	.	PUNCT
inlawrev-2246	388	1	but	but	CCONJ
inlawrev-2246	388	2	if	if	SCONJ
inlawrev-2246	388	3	the	the	DET
inlawrev-2246	388	4	easement	easement	NOUN
inlawrev-2246	388	5	is	be	AUX
inlawrev-2246	388	6	property	property	NOUN
inlawrev-2246	388	7	which	which	PRON
inlawrev-2246	388	8	must	must	AUX
inlawrev-2246	388	9	be	be	AUX
inlawrev-2246	388	10	apportioned	apportion	VERB
inlawrev-2246	388	11	by	by	ADP
inlawrev-2246	388	12	the	the	DET
inlawrev-2246	388	13	state	state	PROPN
inlawrev-2246	388	14	board	board	NOUN
inlawrev-2246	388	15	,	,	PUNCT
inlawrev-2246	388	16	as	as	ADP
inlawrev-2246	388	17	in	in	ADP
inlawrev-2246	388	18	the	the	DET
inlawrev-2246	388	19	case	case	NOUN
inlawrev-2246	388	20	of	of	ADP
inlawrev-2246	388	21	the	the	DET
inlawrev-2246	388	22	pipeline	pipeline	NOUN
inlawrev-2246	388	23	company	company	NOUN
inlawrev-2246	388	24	,	,	PUNCT
inlawrev-2246	388	25	then	then	ADV
inlawrev-2246	388	26	under	under	ADP
inlawrev-2246	388	27	the	the	DET
inlawrev-2246	388	28	court	court	NOUN
inlawrev-2246	388	29	's	's	PART
inlawrev-2246	388	30	reasoning	reasoning	NOUN
inlawrev-2246	388	31	the	the	DET
inlawrev-2246	388	32	local	local	ADJ
inlawrev-2246	388	33	assessor	assessor	NOUN
inlawrev-2246	388	34	may	may	AUX
inlawrev-2246	388	35	lack	lack	VERB
inlawrev-2246	388	36	jurisdiction	jurisdiction	NOUN
inlawrev-2246	388	37	to	to	PART
inlawrev-2246	388	38	determine	determine	VERB
inlawrev-2246	388	39	the	the	DET
inlawrev-2246	388	40	value	value	NOUN
inlawrev-2246	388	41	of	of	ADP
inlawrev-2246	388	42	the	the	DET
inlawrev-2246	388	43	easement	easement	NOUN
inlawrev-2246	388	44	to	to	PART
inlawrev-2246	388	45	be	be	AUX
inlawrev-2246	388	46	excluded	exclude	VERB
inlawrev-2246	388	47	in	in	ADP
inlawrev-2246	388	48	assessing	assess	VERB
inlawrev-2246	388	49	the	the	DET
inlawrev-2246	388	50	land	land	NOUN
inlawrev-2246	388	51	owner	owner	NOUN
inlawrev-2246	388	52	.	.	PUNCT
inlawrev-2246	389	1	the	the	DET
inlawrev-2246	389	2	assessor	assessor	NOUN
inlawrev-2246	389	3	would	would	AUX
inlawrev-2246	389	4	therefore	therefore	ADV
inlawrev-2246	389	5	have	have	VERB
inlawrev-2246	389	6	to	to	PART
inlawrev-2246	389	7	obtain	obtain	VERB
inlawrev-2246	389	8	the	the	DET
inlawrev-2246	389	9	value	value	NOUN
inlawrev-2246	389	10	of	of	ADP
inlawrev-2246	389	11	the	the	DET
inlawrev-2246	389	12	easement	easement	NOUN
inlawrev-2246	389	13	from	from	ADP
inlawrev-2246	389	14	the	the	DET
inlawrev-2246	389	15	state	state	NOUN
inlawrev-2246	389	16	board	board	NOUN
inlawrev-2246	389	17	in	in	ADP
inlawrev-2246	389	18	order	order	NOUN
inlawrev-2246	389	19	to	to	PART
inlawrev-2246	389	20	arrive	arrive	VERB
inlawrev-2246	389	21	at	at	ADP
inlawrev-2246	389	22	the	the	DET
inlawrev-2246	389	23	residual	residual	ADJ
inlawrev-2246	389	24	value	value	NOUN
inlawrev-2246	389	25	to	to	PART
inlawrev-2246	389	26	be	be	AUX
inlawrev-2246	389	27	assessed	assess	VERB
inlawrev-2246	389	28	to	to	ADP
inlawrev-2246	389	29	the	the	DET
inlawrev-2246	389	30	land	land	NOUN
inlawrev-2246	389	31	owner	owner	NOUN
inlawrev-2246	389	32	.	.	PUNCT
inlawrev-2246	390	1	evidence	evidence	NOUN
inlawrev-2246	390	2	introduced	introduce	VERB
inlawrev-2246	390	3	in	in	ADP
inlawrev-2246	390	4	budnick	budnick	NOUN
inlawrev-2246	390	5	indicates	indicate	VERB
inlawrev-2246	390	6	,	,	PUNCT
inlawrev-2246	390	7	however	however	ADV
inlawrev-2246	390	8	,	,	PUNCT
inlawrev-2246	390	9	that	that	SCONJ
inlawrev-2246	390	10	the	the	DET
inlawrev-2246	390	11	state	state	NOUN
inlawrev-2246	390	12	board	board	NOUN
inlawrev-2246	390	13	has	have	AUX
inlawrev-2246	390	14	been	be	AUX
inlawrev-2246	390	15	assessing	assess	VERB
inlawrev-2246	390	16	pipelines	pipeline	NOUN
inlawrev-2246	390	17	only	only	ADV
inlawrev-2246	390	18	on	on	ADP
inlawrev-2246	390	19	the	the	DET
inlawrev-2246	390	20	basis	basis	NOUN
inlawrev-2246	390	21	of	of	ADP
inlawrev-2246	390	22	the	the	DET
inlawrev-2246	390	23	value	value	NOUN
inlawrev-2246	390	24	of	of	ADP
inlawrev-2246	390	25	the	the	DET
inlawrev-2246	390	26	pipe	pipe	NOUN
inlawrev-2246	390	27	and	and	CCONJ
inlawrev-2246	390	28	not	not	PART
inlawrev-2246	390	29	on	on	ADP
inlawrev-2246	390	30	the	the	DET
inlawrev-2246	390	31	value	value	NOUN
inlawrev-2246	390	32	of	of	ADP
inlawrev-2246	390	33	the	the	DET
inlawrev-2246	390	34	easements	easement	NOUN
inlawrev-2246	390	35	associated	associate	VERB
inlawrev-2246	390	36	therewith	therewith	NOUN
inlawrev-2246	390	37	.	.	PUNCT
inlawrev-2246	391	1	thus	thus	ADV
inlawrev-2246	391	2	,	,	PUNCT
inlawrev-2246	391	3	the	the	DET
inlawrev-2246	391	4	prospect	prospect	NOUN
inlawrev-2246	391	5	of	of	ADP
inlawrev-2246	391	6	a	a	DET
inlawrev-2246	391	7	real	real	ADJ
inlawrev-2246	391	8	stalemate	stalemate	NOUN
inlawrev-2246	391	9	exists	exist	VERB
inlawrev-2246	391	10	unless	unless	SCONJ
inlawrev-2246	391	11	the	the	DET
inlawrev-2246	391	12	local	local	ADJ
inlawrev-2246	391	13	assessor	assessor	NOUN
inlawrev-2246	391	14	may	may	AUX
inlawrev-2246	391	15	properly	properly	ADV
inlawrev-2246	391	16	determine	determine	VERB
inlawrev-2246	391	17	the	the	DET
inlawrev-2246	391	18	residual	residual	ADJ
inlawrev-2246	391	19	value	value	NOUN
inlawrev-2246	391	20	to	to	PART
inlawrev-2246	391	21	be	be	AUX
inlawrev-2246	391	22	assessed	assess	VERB
inlawrev-2246	391	23	to	to	ADP
inlawrev-2246	391	24	the	the	DET
inlawrev-2246	391	25	land	land	NOUN
inlawrev-2246	391	26	owner	owner	NOUN
inlawrev-2246	391	27	without	without	ADP
inlawrev-2246	391	28	regard	regard	NOUN
inlawrev-2246	391	29	to	to	ADP
inlawrev-2246	391	30	action	action	NOUN
inlawrev-2246	391	31	by	by	ADP
inlawrev-2246	391	32	the	the	DET
inlawrev-2246	391	33	state	state	NOUN
inlawrev-2246	391	34	board	board	NOUN
inlawrev-2246	391	35	on	on	ADP
inlawrev-2246	391	36	the	the	DET
inlawrev-2246	391	37	easement	easement	NOUN
inlawrev-2246	391	38	.	.	PUNCT
inlawrev-2246	392	1	2	2	X
inlawrev-2246	392	2	.	.	X
inlawrev-2246	392	3	leasehold	leasehold	NOUN
inlawrev-2246	392	4	interests	interest	NOUN
inlawrev-2246	392	5	in	in	ADP
inlawrev-2246	392	6	miller	miller	PROPN
inlawrev-2246	392	7	v.	v.	ADP
inlawrev-2246	392	8	bauer,'^'^	bauer,'^'^	PROPN
inlawrev-2246	392	9	the	the	DET
inlawrev-2246	392	10	plaintiffs	plaintiff	NOUN
inlawrev-2246	392	11	had	have	AUX
inlawrev-2246	392	12	sold	sell	VERB
inlawrev-2246	392	13	their	their	PRON
inlawrev-2246	392	14	real	real	ADJ
inlawrev-2246	392	15	estate	estate	NOUN
inlawrev-2246	392	16	in	in	ADP
inlawrev-2246	392	17	the	the	DET
inlawrev-2246	392	18	indiana	indiana	PROPN
inlawrev-2246	392	19	dunes	dunes	PROPN
inlawrev-2246	392	20	area	area	NOUN
inlawrev-2246	392	21	to	to	ADP
inlawrev-2246	392	22	the	the	DET
inlawrev-2246	392	23	united	united	PROPN
inlawrev-2246	392	24	states	states	PROPN
inlawrev-2246	392	25	,	,	PUNCT
inlawrev-2246	392	26	retaining	retain	VERB
inlawrev-2246	392	27	"	"	PUNCT
inlawrev-2246	392	28	leasebacks	leaseback	NOUN
inlawrev-2246	392	29	"	"	PUNCT
inlawrev-2246	392	30	consisting	consist	VERB
inlawrev-2246	392	31	of	of	ADP
inlawrev-2246	392	32	the	the	DET
inlawrev-2246	392	33	right	right	NOUN
inlawrev-2246	392	34	to	to	PART
inlawrev-2246	392	35	use	use	VERB
inlawrev-2246	392	36	and	and	CCONJ
inlawrev-2246	392	37	occupancy	occupancy	NOUN
inlawrev-2246	392	38	of	of	ADP
inlawrev-2246	392	39	improved	improved	ADJ
inlawrev-2246	392	40	property	property	NOUN
inlawrev-2246	392	41	for	for	ADP
inlawrev-2246	392	42	noncommercial	noncommercial	ADJ
inlawrev-2246	392	43	residential	residential	ADJ
inlawrev-2246	392	44	purposes	purpose	NOUN
inlawrev-2246	392	45	for	for	ADP
inlawrev-2246	392	46	a	a	DET
inlawrev-2246	392	47	term	term	NOUN
inlawrev-2246	392	48	of	of	ADP
inlawrev-2246	392	49	twenty	twenty	NUM
inlawrev-2246	392	50	-	-	PUNCT
inlawrev-2246	392	51	five	five	NUM
inlawrev-2246	392	52	years	year	NOUN
inlawrev-2246	392	53	or	or	CCONJ
inlawrev-2246	392	54	less	less	ADJ
inlawrev-2246	392	55	.	.	PUNCT
inlawrev-2246	393	1	when	when	SCONJ
inlawrev-2246	393	2	property	property	NOUN
inlawrev-2246	393	3	taxes	taxis	NOUN
inlawrev-2246	393	4	on	on	ADP
inlawrev-2246	393	5	the	the	DET
inlawrev-2246	393	6	residential	residential	ADJ
inlawrev-2246	393	7	improvements	improvement	NOUN
inlawrev-2246	393	8	were	be	AUX
inlawrev-2246	393	9	thereafter	thereafter	ADV
inlawrev-2246	393	10	assessed	assess	VERB
inlawrev-2246	393	11	to	to	ADP
inlawrev-2246	393	12	the	the	DET
inlawrev-2246	393	13	plaintiffs	plaintiff	NOUN
inlawrev-2246	393	14	®	®	NOUN
inlawrev-2246	393	15	'	'	PUNCT
inlawrev-2246	393	16	they	they	PRON
inlawrev-2246	393	17	»	»	PUNCT
inlawrev-2246	393	18	7lnd	7lnd	PROPN
inlawrev-2246	393	19	.	.	PUNCT
inlawrev-2246	393	20	code	code	PROPN
inlawrev-2246	393	21	§	§	PROPN
inlawrev-2246	393	22	6	6	NUM
inlawrev-2246	393	23	-	-	SYM
inlawrev-2246	393	24	1	1	NUM
inlawrev-2246	393	25	-	-	PUNCT
inlawrev-2246	393	26	44	44	NUM
inlawrev-2246	393	27	-	-	PUNCT
inlawrev-2246	393	28	11(8	11(8	NUM
inlawrev-2246	393	29	)	)	PUNCT
inlawrev-2246	393	30	(	(	PUNCT
inlawrev-2246	393	31	burns	burn	VERB
inlawrev-2246	393	32	1972	1972	NUM
inlawrev-2246	393	33	)	)	PUNCT
inlawrev-2246	393	34	,	,	PUNCT
inlawrev-2246	393	35	now	now	ADV
inlawrev-2246	393	36	codified	codify	VERB
inlawrev-2246	393	37	at	at	ADP
inlawrev-2246	393	38	i	i	PROPN
inlawrev-2246	393	39	d.	d.	PROPN
inlawrev-2246	393	40	§	§	PROPN
inlawrev-2246	393	41	6	6	NUM
inlawrev-2246	393	42	-	-	SYM
inlawrev-2246	393	43	1.1	1.1	NUM
inlawrev-2246	393	44	-	-	PUNCT
inlawrev-2246	393	45	8	8	NUM
inlawrev-2246	393	46	-	-	SYM
inlawrev-2246	393	47	10	10	NUM
inlawrev-2246	393	48	(	(	PUNCT
inlawrev-2246	393	49	burns	burn	NOUN
inlawrev-2246	393	50	supp	supp	NOUN
inlawrev-2246	393	51	.	.	PUNCT
inlawrev-2246	394	1	1976	1976	NUM
inlawrev-2246	394	2	)	)	PUNCT
inlawrev-2246	394	3	.	.	PUNCT
inlawrev-2246	395	1	s«517	s«517	PROPN
inlawrev-2246	395	2	f.2d	f.2d	VERB
inlawrev-2246	395	3	27	27	NUM
inlawrev-2246	395	4	(	(	PUNCT
inlawrev-2246	395	5	7th	7th	ADJ
inlawrev-2246	395	6	cir	cir	NOUN
inlawrev-2246	395	7	.	.	PUNCT
inlawrev-2246	395	8	1975	1975	NUM
inlawrev-2246	395	9	)	)	PUNCT
inlawrev-2246	395	10	.	.	PUNCT
inlawrev-2246	396	1	*	*	PUNCT
inlawrev-2246	396	2	'	'	PUNCT
inlawrev-2246	396	3	ind	ind	NOUN
inlawrev-2246	396	4	.	.	PUNCT
inlawrev-2246	397	1	code	code	PROPN
inlawrev-2246	397	2	§	§	PROPN
inlawrev-2246	397	3	6	6	NUM
inlawrev-2246	397	4	-	-	SYM
inlawrev-2246	397	5	1.1	1.1	NUM
inlawrev-2246	397	6	-	-	PUNCT
inlawrev-2246	397	7	10	10	NUM
inlawrev-2246	397	8	-	-	SYM
inlawrev-2246	397	9	1	1	NUM
inlawrev-2246	397	10	(	(	PUNCT
inlawrev-2246	397	11	a	a	NOUN
inlawrev-2246	397	12	)	)	PUNCT
inlawrev-2246	397	13	(	(	PUNCT
inlawrev-2246	397	14	burns	burn	NOUN
inlawrev-2246	397	15	supp	supp	NOUN
inlawrev-2246	397	16	.	.	PUNCT
inlawrev-2246	398	1	1976	1976	NUM
inlawrev-2246	398	2	)	)	PUNCT
inlawrev-2246	398	3	provides	provide	VERB
inlawrev-2246	398	4	:	:	PUNCT
inlawrev-2246	398	5	the	the	DET
inlawrev-2246	398	6	property	property	NOUN
inlawrev-2246	398	7	of	of	ADP
inlawrev-2246	398	8	the	the	DET
inlawrev-2246	398	9	united	united	PROPN
inlawrev-2246	398	10	states	states	PROPN
inlawrev-2246	398	11	and	and	CCONJ
inlawrev-2246	398	12	its	its	PRON
inlawrev-2246	398	13	agencies	agency	NOUN
inlawrev-2246	398	14	and	and	CCONJ
inlawrev-2246	398	15	instrumentalities	instrumentality	NOUN
inlawrev-2246	398	16	is	be	AUX
inlawrev-2246	398	17	exempt	exempt	ADJ
inlawrev-2246	398	18	from	from	ADP
inlawrev-2246	398	19	property	property	NOUN
inlawrev-2246	398	20	taxation	taxation	NOUN
inlawrev-2246	398	21	to	to	ADP
inlawrev-2246	398	22	the	the	DET
inlawrev-2246	398	23	extent	extent	NOUN
inlawrev-2246	398	24	that	that	SCONJ
inlawrev-2246	398	25	this	this	DET
inlawrev-2246	398	26	state	state	NOUN
inlawrev-2246	398	27	is	be	AUX
inlawrev-2246	398	28	prohibited	prohibit	VERB
inlawrev-2246	398	29	by	by	ADP
inlawrev-2246	398	30	law	law	NOUN
inlawrev-2246	398	31	from	from	ADP
inlawrev-2246	398	32	taxing	tax	VERB
inlawrev-2246	398	33	it	it	PRON
inlawrev-2246	398	34	.	.	PUNCT
inlawrev-2246	399	1	however	however	ADV
inlawrev-2246	399	2	,	,	PUNCT
inlawrev-2246	399	3	any	any	DET
inlawrev-2246	399	4	interest	interest	NOUN
inlawrev-2246	399	5	in	in	ADP
inlawrev-2246	399	6	tangible	tangible	ADJ
inlawrev-2246	399	7	property	property	NOUN
inlawrev-2246	399	8	of	of	ADP
inlawrev-2246	399	9	the	the	DET
inlawrev-2246	399	10	united	united	PROPN
inlawrev-2246	399	11	states	states	PROPN
inlawrev-2246	399	12	shall	shall	AUX
inlawrev-2246	399	13	be	be	AUX
inlawrev-2246	399	14	assessed	assess	VERB
inlawrev-2246	399	15	and	and	CCONJ
inlawrev-2246	399	16	taxed	tax	VERB
inlawrev-2246	399	17	to	to	ADP
inlawrev-2246	399	18	the	the	DET
inlawrev-2246	399	19	extent	extent	NOUN
inlawrev-2246	399	20	this	this	DET
inlawrev-2246	399	21	state	state	NOUN
inlawrev-2246	399	22	is	be	AUX
inlawrev-2246	399	23	not	not	PART
inlawrev-2246	399	24	prohibited	prohibit	VERB
inlawrev-2246	399	25	from	from	ADP
inlawrev-2246	399	26	taxing	tax	VERB
inlawrev-2246	399	27	it	it	PRON
inlawrev-2246	399	28	by	by	ADP
inlawrev-2246	399	29	the	the	DET
inlawrev-2246	399	30	constitution	constitution	NOUN
inlawrev-2246	399	31	of	of	ADP
inlawrev-2246	399	32	the	the	DET
inlawrev-2246	399	33	united	united	PROPN
inlawrev-2246	399	34	states	states	PROPN
inlawrev-2246	399	35	.	.	PUNCT
inlawrev-2246	400	1	ind	ind	PROPN
inlawrev-2246	400	2	.	.	PUNCT
inlawrev-2246	401	1	code	code	PROPN
inlawrev-2246	401	2	§	§	PROPN
inlawrev-2246	401	3	6	6	NUM
inlawrev-2246	401	4	-	-	SYM
inlawrev-2246	401	5	1.1	1.1	NUM
inlawrev-2246	401	6	-	-	PUNCT
inlawrev-2246	401	7	10	10	NUM
inlawrev-2246	401	8	-	-	SYM
inlawrev-2246	401	9	37	37	NUM
inlawrev-2246	401	10	(	(	PUNCT
inlawrev-2246	401	11	burns	burn	NOUN
inlawrev-2246	401	12	supp	supp	NOUN
inlawrev-2246	401	13	.	.	PUNCT
inlawrev-2246	402	1	1976	1976	NUM
inlawrev-2246	402	2	)	)	PUNCT
inlawrev-2246	402	3	provides	provide	VERB
inlawrev-2246	402	4	:	:	PUNCT
inlawrev-2246	402	5	if	if	SCONJ
inlawrev-2246	402	6	real	real	ADJ
inlawrev-2246	402	7	property	property	NOUN
inlawrev-2246	402	8	which	which	PRON
inlawrev-2246	402	9	is	be	AUX
inlawrev-2246	402	10	exempt	exempt	ADJ
inlawrev-2246	402	11	from	from	ADP
inlawrev-2246	402	12	taxation	taxation	NOUN
inlawrev-2246	402	13	is	be	AUX
inlawrev-2246	402	14	leased	lease	VERB
inlawrev-2246	402	15	to	to	ADP
inlawrev-2246	402	16	1976	1976	NUM
inlawrev-2246	402	17	]	]	PUNCT
inlawrev-2246	402	18	survey	survey	NOUN
inlawrev-2246	402	19	—	—	PUNCT
inlawrev-2246	402	20	taxation	taxation	NOUN
inlawrev-2246	402	21	357	357	NUM
inlawrev-2246	402	22	sought	seek	VERB
inlawrev-2246	402	23	to	to	PART
inlawrev-2246	402	24	enjoin	enjoin	VERB
inlawrev-2246	402	25	collection	collection	NOUN
inlawrev-2246	402	26	of	of	ADP
inlawrev-2246	402	27	the	the	DET
inlawrev-2246	402	28	tax	tax	NOUN
inlawrev-2246	402	29	and	and	CCONJ
inlawrev-2246	402	30	asked	ask	VERB
inlawrev-2246	402	31	that	that	SCONJ
inlawrev-2246	402	32	the	the	DET
inlawrev-2246	402	33	leasebacks	leaseback	NOUN
inlawrev-2246	402	34	be	be	AUX
inlawrev-2246	402	35	declared	declare	VERB
inlawrev-2246	402	36	immune	immune	ADJ
inlawrev-2246	402	37	from	from	ADP
inlawrev-2246	402	38	local	local	ADJ
inlawrev-2246	402	39	taxation	taxation	NOUN
inlawrev-2246	402	40	.	.	PUNCT
inlawrev-2246	403	1	'^	'^	VERB
inlawrev-2246	403	2	the	the	DET
inlawrev-2246	403	3	seventh	seventh	ADJ
inlawrev-2246	403	4	circuit	circuit	NOUN
inlawrev-2246	403	5	court	court	NOUN
inlawrev-2246	403	6	of	of	ADP
inlawrev-2246	403	7	appeals	appeal	NOUN
inlawrev-2246	403	8	affirmed	affirm	VERB
inlawrev-2246	403	9	dismissal	dismissal	NOUN
inlawrev-2246	403	10	of	of	ADP
inlawrev-2246	403	11	the	the	DET
inlawrev-2246	403	12	complaint	complaint	NOUN
inlawrev-2246	403	13	by	by	ADP
inlawrev-2246	403	14	the	the	DET
inlawrev-2246	403	15	district	district	NOUN
inlawrev-2246	403	16	court	court	NOUN
inlawrev-2246	403	17	on	on	ADP
inlawrev-2246	403	18	the	the	DET
inlawrev-2246	403	19	basis	basis	NOUN
inlawrev-2246	403	20	of	of	ADP
inlawrev-2246	403	21	a	a	DET
inlawrev-2246	403	22	statute	statute	NOUN
inlawrev-2246	403	23	prohibiting	prohibit	VERB
inlawrev-2246	403	24	federal	federal	ADJ
inlawrev-2246	403	25	courts	court	NOUN
inlawrev-2246	403	26	from	from	ADP
inlawrev-2246	403	27	enjoining	enjoin	VERB
inlawrev-2246	403	28	the	the	DET
inlawrev-2246	403	29	assessment	assessment	NOUN
inlawrev-2246	403	30	,	,	PUNCT
inlawrev-2246	403	31	levy	levy	NOUN
inlawrev-2246	403	32	,	,	PUNCT
inlawrev-2246	403	33	or	or	CCONJ
inlawrev-2246	403	34	collection	collection	NOUN
inlawrev-2246	403	35	of	of	ADP
inlawrev-2246	403	36	state	state	NOUN
inlawrev-2246	403	37	taxes	taxis	NOUN
inlawrev-2246	403	38	where	where	SCONJ
inlawrev-2246	403	39	a	a	DET
inlawrev-2246	403	40	"	"	PUNCT
inlawrev-2246	403	41	plain	plain	ADJ
inlawrev-2246	403	42	,	,	PUNCT
inlawrev-2246	403	43	speedy	speedy	ADJ
inlawrev-2246	403	44	and	and	CCONJ
inlawrev-2246	403	45	efficient	efficient	ADJ
inlawrev-2246	403	46	remedy	remedy	NOUN
inlawrev-2246	403	47	may	may	AUX
inlawrev-2246	403	48	be	be	AUX
inlawrev-2246	403	49	had	have	VERB
inlawrev-2246	403	50	in	in	ADP
inlawrev-2246	403	51	the	the	DET
inlawrev-2246	403	52	courts	court	NOUN
inlawrev-2246	403	53	"	"	PUNCT
inlawrev-2246	403	54	of	of	ADP
inlawrev-2246	403	55	the	the	DET
inlawrev-2246	403	56	state	state	NOUN
inlawrev-2246	403	57	.	.	PUNCT
inlawrev-2246	403	58	"	"	PUNCT
inlawrev-2246	404	1	the	the	DET
inlawrev-2246	404	2	appellate	appellate	ADJ
inlawrev-2246	404	3	court	court	NOUN
inlawrev-2246	404	4	was	be	AUX
inlawrev-2246	404	5	unpersuaded	unpersuade	VERB
inlawrev-2246	404	6	by	by	ADP
inlawrev-2246	404	7	the	the	DET
inlawrev-2246	404	8	plaintiffs	plaintiff	NOUN
inlawrev-2246	404	9	'	'	PART
inlawrev-2246	404	10	argument	argument	NOUN
inlawrev-2246	404	11	that	that	SCONJ
inlawrev-2246	404	12	there	there	PRON
inlawrev-2246	404	13	was	be	VERB
inlawrev-2246	404	14	no	no	DET
inlawrev-2246	404	15	"	"	PUNCT
inlawrev-2246	404	16	plain	plain	ADJ
inlawrev-2246	404	17	,	,	PUNCT
inlawrev-2246	404	18	speedy	speedy	ADJ
inlawrev-2246	404	19	and	and	CCONJ
inlawrev-2246	404	20	efficient	efficient	ADJ
inlawrev-2246	404	21	remedy	remedy	NOUN
inlawrev-2246	404	22	"	"	PUNCT
inlawrev-2246	404	23	because	because	SCONJ
inlawrev-2246	404	24	indiana	indiana	PROPN
inlawrev-2246	404	25	law	law	PROPN
inlawrev-2246	404	26	does	do	AUX
inlawrev-2246	404	27	not	not	PART
inlawrev-2246	404	28	specifically	specifically	ADV
inlawrev-2246	404	29	allow	allow	VERB
inlawrev-2246	404	30	a	a	DET
inlawrev-2246	404	31	class	class	NOUN
inlawrev-2246	404	32	action	action	NOUN
inlawrev-2246	404	33	at	at	ADP
inlawrev-2246	404	34	the	the	DET
inlawrev-2246	404	35	administrative	administrative	ADJ
inlawrev-2246	404	36	appeals	appeal	NOUN
inlawrev-2246	404	37	level	level	NOUN
inlawrev-2246	404	38	.	.	PUNCT
inlawrev-2246	404	39	"	"	PUNCT
inlawrev-2246	405	1	moreover	moreover	ADV
inlawrev-2246	405	2	,	,	PUNCT
inlawrev-2246	405	3	the	the	DET
inlawrev-2246	405	4	court	court	NOUN
inlawrev-2246	405	5	refused	refuse	VERB
inlawrev-2246	405	6	to	to	PART
inlawrev-2246	405	7	entertain	entertain	VERB
inlawrev-2246	405	8	the	the	DET
inlawrev-2246	405	9	notion	notion	NOUN
inlawrev-2246	405	10	that	that	SCONJ
inlawrev-2246	405	11	the	the	DET
inlawrev-2246	405	12	tax	tax	NOUN
inlawrev-2246	405	13	was	be	AUX
inlawrev-2246	405	14	unconstitutional	unconstitutional	ADJ
inlawrev-2246	405	15	on	on	ADP
inlawrev-2246	405	16	the	the	DET
inlawrev-2246	405	17	ground	ground	NOUN
inlawrev-2246	405	18	that	that	SCONJ
inlawrev-2246	405	19	the	the	DET
inlawrev-2246	405	20	plaintiffs	plaintiff	NOUN
inlawrev-2246	405	21	were	be	AUX
inlawrev-2246	405	22	mere	mere	ADJ
inlawrev-2246	405	23	instrumentalities	instrumentality	NOUN
inlawrev-2246	405	24	of	of	ADP
inlawrev-2246	405	25	the	the	DET
inlawrev-2246	405	26	federal	federal	ADJ
inlawrev-2246	405	27	government	government	NOUN
inlawrev-2246	405	28	.	.	PUNCT
inlawrev-2246	405	29	"	"	PUNCT
inlawrev-2246	406	1	rather	rather	ADV
inlawrev-2246	406	2	it	it	PRON
inlawrev-2246	406	3	was	be	AUX
inlawrev-2246	406	4	correctly	correctly	ADV
inlawrev-2246	406	5	determined	determined	ADJ
inlawrev-2246	406	6	that	that	SCONJ
inlawrev-2246	406	7	the	the	DET
inlawrev-2246	406	8	taxes	taxis	NOUN
inlawrev-2246	406	9	were	be	AUX
inlawrev-2246	406	10	levied	levy	VERB
inlawrev-2246	406	11	with	with	ADP
inlawrev-2246	406	12	respect	respect	NOUN
inlawrev-2246	406	13	to	to	ADP
inlawrev-2246	406	14	the	the	DET
inlawrev-2246	406	15	leasehold	leasehold	NOUN
inlawrev-2246	406	16	interests	interest	NOUN
inlawrev-2246	406	17	retained	retain	VERB
inlawrev-2246	406	18	by	by	ADP
inlawrev-2246	406	19	the	the	DET
inlawrev-2246	406	20	plaintiffs	plaintiff	NOUN
inlawrev-2246	406	21	and	and	CCONJ
inlawrev-2246	406	22	not	not	PART
inlawrev-2246	406	23	upon	upon	SCONJ
inlawrev-2246	406	24	property	property	NOUN
inlawrev-2246	406	25	of	of	ADP
inlawrev-2246	406	26	the	the	DET
inlawrev-2246	406	27	united	united	PROPN
inlawrev-2246	406	28	states	states	PROPN
inlawrev-2246	406	29	.	.	PUNCT
inlawrev-2246	407	1	3	3	X
inlawrev-2246	407	2	.	.	X
inlawrev-2246	407	3	property	property	NOUN
inlawrev-2246	407	4	in	in	ADP
inlawrev-2246	407	5	interstate	interstate	ADJ
inlawrev-2246	407	6	commerce	commerce	NOUN
inlawrev-2246	407	7	scheneman	scheneman	PROPN
inlawrev-2246	407	8	v.	v.	ADP
inlawrev-2246	407	9	state	state	PROPN
inlawrev-2246	407	10	board	board	PROPN
inlawrev-2246	407	11	of	of	ADP
inlawrev-2246	407	12	tax	tax	NOUN
inlawrev-2246	407	13	commissioners'"^	commissioners'"^	PROPN
inlawrev-2246	407	14	dealt	deal	VERB
inlawrev-2246	407	15	with	with	ADP
inlawrev-2246	407	16	another	another	DET
inlawrev-2246	407	17	situation	situation	NOUN
inlawrev-2246	407	18	in	in	ADP
inlawrev-2246	407	19	which	which	PRON
inlawrev-2246	407	20	a	a	DET
inlawrev-2246	407	21	lease	lease	NOUN
inlawrev-2246	407	22	affected	affect	VERB
inlawrev-2246	407	23	the	the	DET
inlawrev-2246	407	24	taxable	taxable	ADJ
inlawrev-2246	407	25	status	status	NOUN
inlawrev-2246	407	26	of	of	ADP
inlawrev-2246	407	27	property	property	NOUN
inlawrev-2246	407	28	.	.	PUNCT
inlawrev-2246	408	1	in	in	ADP
inlawrev-2246	408	2	this	this	DET
inlawrev-2246	408	3	case	case	NOUN
inlawrev-2246	408	4	the	the	DET
inlawrev-2246	408	5	owner	owner	NOUN
inlawrev-2246	408	6	of	of	ADP
inlawrev-2246	408	7	a	a	DET
inlawrev-2246	408	8	fleet	fleet	NOUN
inlawrev-2246	408	9	of	of	ADP
inlawrev-2246	408	10	trucks	truck	NOUN
inlawrev-2246	408	11	had	have	AUX
inlawrev-2246	408	12	leased	lease	VERB
inlawrev-2246	408	13	them	they	PRON
inlawrev-2246	408	14	to	to	ADP
inlawrev-2246	408	15	an	an	DET
inlawrev-2246	408	16	interstate	interstate	ADJ
inlawrev-2246	408	17	carrier	carrier	NOUN
inlawrev-2246	408	18	for	for	ADP
inlawrev-2246	408	19	the	the	DET
inlawrev-2246	408	20	purpose	purpose	NOUN
inlawrev-2246	408	21	of	of	ADP
inlawrev-2246	408	22	transporting	transport	VERB
inlawrev-2246	408	23	goods	good	NOUN
inlawrev-2246	408	24	in	in	ADP
inlawrev-2246	408	25	interstate	interstate	ADJ
inlawrev-2246	408	26	commerce	commerce	NOUN
inlawrev-2246	408	27	.	.	PUNCT
inlawrev-2246	409	1	the	the	DET
inlawrev-2246	409	2	first	first	ADJ
inlawrev-2246	409	3	district	district	NOUN
inlawrev-2246	409	4	court	court	NOUN
inlawrev-2246	409	5	of	of	ADP
inlawrev-2246	409	6	appeals	appeal	NOUN
inlawrev-2246	409	7	held	hold	VERB
inlawrev-2246	409	8	that	that	SCONJ
inlawrev-2246	409	9	even	even	ADV
inlawrev-2246	409	10	though	though	SCONJ
inlawrev-2246	409	11	the	the	DET
inlawrev-2246	409	12	owner	owner	NOUN
inlawrev-2246	409	13	himself	himself	PRON
inlawrev-2246	409	14	was	be	AUX
inlawrev-2246	409	15	not	not	PART
inlawrev-2246	409	16	an	an	DET
inlawrev-2246	409	17	interstate	interstate	ADJ
inlawrev-2246	409	18	carrier	carrier	NOUN
inlawrev-2246	409	19	,	,	PUNCT
inlawrev-2246	409	20	he	he	PRON
inlawrev-2246	409	21	was	be	AUX
inlawrev-2246	409	22	entitled	entitle	VERB
inlawrev-2246	409	23	to	to	PART
inlawrev-2246	409	24	have	have	VERB
inlawrev-2246	409	25	the	the	DET
inlawrev-2246	409	26	assessed	assess	VERB
inlawrev-2246	409	27	value	value	NOUN
inlawrev-2246	409	28	of	of	ADP
inlawrev-2246	409	29	the	the	DET
inlawrev-2246	409	30	property	property	NOUN
inlawrev-2246	409	31	deteranother	deteranother	NOUN
inlawrev-2246	409	32	whose	whose	DET
inlawrev-2246	409	33	property	property	NOUN
inlawrev-2246	409	34	is	be	AUX
inlawrev-2246	409	35	not	not	PART
inlawrev-2246	409	36	exempt	exempt	ADJ
inlawrev-2246	409	37	and	and	CCONJ
inlawrev-2246	409	38	the	the	DET
inlawrev-2246	409	39	leasing	leasing	NOUN
inlawrev-2246	409	40	of	of	ADP
inlawrev-2246	409	41	the	the	DET
inlawrev-2246	409	42	real	real	ADJ
inlawrev-2246	409	43	property	property	NOUN
inlawrev-2246	409	44	does	do	AUX
inlawrev-2246	409	45	not	not	PART
inlawrev-2246	409	46	make	make	VERB
inlawrev-2246	409	47	it	it	PRON
inlawrev-2246	409	48	taxable	taxable	ADJ
inlawrev-2246	409	49	,	,	PUNCT
inlawrev-2246	409	50	the	the	DET
inlawrev-2246	409	51	leasehold	leasehold	NOUN
inlawrev-2246	409	52	estate	estate	NOUN
inlawrev-2246	409	53	and	and	CCONJ
inlawrev-2246	409	54	appurtenances	appurtenance	NOUN
inlawrev-2246	409	55	to	to	ADP
inlawrev-2246	409	56	the	the	DET
inlawrev-2246	409	57	leasehold	leasehold	NOUN
inlawrev-2246	409	58	estate	estate	NOUN
inlawrev-2246	409	59	shall	shall	AUX
inlawrev-2246	409	60	be	be	AUX
inlawrev-2246	409	61	assessed	assess	VERB
inlawrev-2246	409	62	and	and	CCONJ
inlawrev-2246	409	63	taxed	tax	VERB
inlawrev-2246	409	64	as	as	SCONJ
inlawrev-2246	409	65	if	if	SCONJ
inlawrev-2246	409	66	they	they	PRON
inlawrev-2246	409	67	were	be	AUX
inlawrev-2246	409	68	real	real	ADJ
inlawrev-2246	409	69	property	property	NOUN
inlawrev-2246	409	70	owned	own	VERB
inlawrev-2246	409	71	by	by	ADP
inlawrev-2246	409	72	the	the	DET
inlawrev-2246	409	73	lessee	lessee	NOUN
inlawrev-2246	409	74	or	or	CCONJ
inlawrev-2246	409	75	his	his	PRON
inlawrev-2246	409	76	assignee	assignee	NOUN
inlawrev-2246	409	77	.	.	PUNCT
inlawrev-2246	409	78	'	'	PUNCT
inlawrev-2246	410	1	°	°	ADP
inlawrev-2246	410	2	the	the	DET
inlawrev-2246	410	3	action	action	NOUN
inlawrev-2246	410	4	was	be	AUX
inlawrev-2246	410	5	brought	bring	VERB
inlawrev-2246	410	6	under	under	ADP
inlawrev-2246	410	7	28	28	NUM
inlawrev-2246	410	8	u.s.c	u.s.c	ADJ
inlawrev-2246	410	9	.	.	PUNCT
inlawrev-2246	411	1	§	§	PROPN
inlawrev-2246	411	2	§	§	PROPN
inlawrev-2246	411	3	1331	1331	NUM
inlawrev-2246	411	4	,	,	PUNCT
inlawrev-2246	411	5	1343	1343	NUM
inlawrev-2246	411	6	(	(	PUNCT
inlawrev-2246	411	7	1970	1970	NUM
inlawrev-2246	411	8	)	)	PUNCT
inlawrev-2246	411	9	and	and	CCONJ
inlawrev-2246	411	10	42	42	NUM
inlawrev-2246	411	11	u.s.c	u.s.c	ADJ
inlawrev-2246	411	12	.	.	PUNCT
inlawrev-2246	412	1	§	§	PROPN
inlawrev-2246	412	2	1983	1983	NUM
inlawrev-2246	412	3	(	(	PUNCT
inlawrev-2246	412	4	1970	1970	NUM
inlawrev-2246	412	5	)	)	PUNCT
inlawrev-2246	412	6	.	.	PUNCT
inlawrev-2246	413	1	"	"	PUNCT
inlawrev-2246	413	2	28	28	NUM
inlawrev-2246	413	3	u.s.c	u.s.c	NOUN
inlawrev-2246	413	4	.	.	PUNCT
inlawrev-2246	414	1	§	§	VERB
inlawrev-2246	414	2	1341	1341	NUM
inlawrev-2246	414	3	(	(	PUNCT
inlawrev-2246	414	4	1970	1970	NUM
inlawrev-2246	414	5	)	)	PUNCT
inlawrev-2246	414	6	.	.	PUNCT
inlawrev-2246	415	1	'	'	PUNCT
inlawrev-2246	415	2	^the	^the	DET
inlawrev-2246	415	3	court	court	NOUN
inlawrev-2246	415	4	noted	note	VERB
inlawrev-2246	415	5	that	that	SCONJ
inlawrev-2246	415	6	ind	ind	NOUN
inlawrev-2246	415	7	.	.	PUNCT
inlawrev-2246	416	1	code	code	PROPN
inlawrev-2246	416	2	§	§	PROPN
inlawrev-2246	416	3	6	6	NUM
inlawrev-2246	416	4	-	-	SYM
inlawrev-2246	416	5	1	1	NUM
inlawrev-2246	416	6	-	-	PUNCT
inlawrev-2246	416	7	31	31	NUM
inlawrev-2246	416	8	-	-	SYM
inlawrev-2246	416	9	4	4	NUM
inlawrev-2246	416	10	(	(	PUNCT
inlawrev-2246	416	11	burns	burn	NOUN
inlawrev-2246	416	12	1972	1972	NUM
inlawrev-2246	416	13	)	)	PUNCT
inlawrev-2246	416	14	,	,	PUNCT
inlawrev-2246	416	15	now	now	ADV
inlawrev-2246	416	16	codified	codify	VERB
inlawrev-2246	416	17	in	in	ADP
inlawrev-2246	416	18	part	part	NOUN
inlawrev-2246	416	19	at	at	ADP
inlawrev-2246	416	20	i	i	PROPN
inlawrev-2246	416	21	d.	d.	PROPN
inlawrev-2246	416	22	§	§	PROPN
inlawrev-2246	416	23	6	6	NUM
inlawrev-2246	416	24	-	-	SYM
inlawrev-2246	416	25	1.1	1.1	NUM
inlawrev-2246	416	26	-	-	PUNCT
inlawrev-2246	416	27	15	15	NUM
inlawrev-2246	416	28	-	-	SYM
inlawrev-2246	416	29	5	5	NUM
inlawrev-2246	416	30	(	(	PUNCT
inlawrev-2246	416	31	burns	burn	NOUN
inlawrev-2246	416	32	supp	supp	NOUN
inlawrev-2246	416	33	.	.	PUNCT
inlawrev-2246	417	1	1976	1976	NUM
inlawrev-2246	417	2	)	)	PUNCT
inlawrev-2246	418	1	,	,	PUNCT
inlawrev-2246	418	2	permits	permit	VERB
inlawrev-2246	418	3	consolidation	consolidation	NOUN
inlawrev-2246	418	4	of	of	ADP
inlawrev-2246	418	5	appeals	appeal	NOUN
inlawrev-2246	418	6	from	from	ADP
inlawrev-2246	418	7	the	the	DET
inlawrev-2246	418	8	state	state	NOUN
inlawrev-2246	418	9	board	board	PROPN
inlawrev-2246	418	10	of	of	ADP
inlawrev-2246	418	11	tax	tax	NOUN
inlawrev-2246	418	12	commissioners	commissioner	NOUN
inlawrev-2246	418	13	to	to	ADP
inlawrev-2246	418	14	the	the	DET
inlawrev-2246	418	15	circuit	circuit	NOUN
inlawrev-2246	418	16	or	or	CCONJ
inlawrev-2246	418	17	superior	superior	ADJ
inlawrev-2246	418	18	court	court	NOUN
inlawrev-2246	418	19	,	,	PUNCT
inlawrev-2246	418	20	and	and	CCONJ
inlawrev-2246	418	21	ind	ind	PROPN
inlawrev-2246	418	22	.	.	PUNCT
inlawrev-2246	419	1	code	code	PROPN
inlawrev-2246	419	2	§	§	PROPN
inlawrev-2246	419	3	§	§	PROPN
inlawrev-2246	419	4	6	6	NUM
inlawrev-2246	419	5	-	-	SYM
inlawrev-2246	419	6	1	1	NUM
inlawrev-2246	419	7	-	-	PUNCT
inlawrev-2246	419	8	26	26	NUM
inlawrev-2246	419	9	-	-	SYM
inlawrev-2246	419	10	5	5	NUM
inlawrev-2246	419	11	,	,	PUNCT
inlawrev-2246	419	12	-6	-6	ADV
inlawrev-2246	419	13	,	,	PUNCT
inlawrev-2246	419	14	and	and	CCONJ
inlawrev-2246	419	15	-8	-8	X
inlawrev-2246	419	16	(	(	PUNCT
inlawrev-2246	419	17	bums	bum	NOUN
inlawrev-2246	419	18	1972	1972	NUM
inlawrev-2246	419	19	)	)	PUNCT
inlawrev-2246	419	20	,	,	PUNCT
inlawrev-2246	419	21	now	now	ADV
inlawrev-2246	419	22	codified	codify	VERB
inlawrev-2246	419	23	at	at	ADP
inlawrev-2246	419	24	i	i	PROPN
inlawrev-2246	419	25	d.	d.	PROPN
inlawrev-2246	419	26	§	§	PROPN
inlawrev-2246	419	27	§	§	PROPN
inlawrev-2246	419	28	6	6	NUM
inlawrev-2246	419	29	-	-	SYM
inlawrev-2246	419	30	1.1	1.1	NUM
inlawrev-2246	419	31	-	-	PUNCT
inlawrev-2246	419	32	4	4	NUM
inlawrev-2246	419	33	-	-	SYM
inlawrev-2246	419	34	5	5	NUM
inlawrev-2246	419	35	to	to	ADP
inlawrev-2246	419	36	-9	-9	PROPN
inlawrev-2246	419	37	(	(	PUNCT
inlawrev-2246	419	38	burns	burn	NOUN
inlawrev-2246	419	39	supp	supp	NOUN
inlawrev-2246	419	40	.	.	PUNCT
inlawrev-2246	419	41	1976	1976	NUM
inlawrev-2246	419	42	)	)	PUNCT
inlawrev-2246	419	43	,	,	PUNCT
inlawrev-2246	419	44	provide	provide	VERB
inlawrev-2246	419	45	various	various	ADJ
inlawrev-2246	419	46	procedures	procedure	NOUN
inlawrev-2246	419	47	under	under	ADP
inlawrev-2246	419	48	which	which	PRON
inlawrev-2246	419	49	the	the	DET
inlawrev-2246	419	50	state	state	NOUN
inlawrev-2246	419	51	board	board	PROPN
inlawrev-2246	419	52	of	of	ADP
inlawrev-2246	419	53	tax	tax	NOUN
inlawrev-2246	419	54	commissioners	commissioner	NOUN
inlawrev-2246	419	55	may	may	AUX
inlawrev-2246	419	56	order	order	VERB
inlawrev-2246	419	57	a	a	DET
inlawrev-2246	419	58	general	general	ADJ
inlawrev-2246	419	59	reassessment	reassessment	NOUN
inlawrev-2246	419	60	of	of	ADP
inlawrev-2246	419	61	an	an	DET
inlawrev-2246	419	62	entire	entire	ADJ
inlawrev-2246	419	63	township	township	NOUN
inlawrev-2246	419	64	,	,	PUNCT
inlawrev-2246	419	65	parcel	parcel	NOUN
inlawrev-2246	419	66	,	,	PUNCT
inlawrev-2246	419	67	or	or	CCONJ
inlawrev-2246	419	68	area	area	NOUN
inlawrev-2246	419	69	.	.	PUNCT
inlawrev-2246	420	1	''	''	PUNCT
inlawrev-2246	420	2	'	'	PUNCT
inlawrev-2246	420	3	compare	compare	VERB
inlawrev-2246	420	4	united	united	PROPN
inlawrev-2246	420	5	states	states	PROPN
inlawrev-2246	420	6	v.	v.	ADP
inlawrev-2246	420	7	city	city	PROPN
inlawrev-2246	420	8	of	of	ADP
inlawrev-2246	420	9	detroit	detroit	PROPN
inlawrev-2246	420	10	,	,	PUNCT
inlawrev-2246	420	11	355	355	NUM
inlawrev-2246	420	12	u.s	u.s	PROPN
inlawrev-2246	420	13	.	.	PROPN
inlawrev-2246	420	14	466	466	NUM
inlawrev-2246	420	15	(	(	PUNCT
inlawrev-2246	420	16	1958	1958	NUM
inlawrev-2246	420	17	)	)	PUNCT
inlawrev-2246	420	18	(	(	PUNCT
inlawrev-2246	420	19	tax	tax	NOUN
inlawrev-2246	420	20	properly	properly	ADV
inlawrev-2246	420	21	imposed	impose	VERB
inlawrev-2246	420	22	on	on	ADP
inlawrev-2246	420	23	property	property	NOUN
inlawrev-2246	420	24	of	of	ADP
inlawrev-2246	420	25	the	the	DET
inlawrev-2246	420	26	united	united	PROPN
inlawrev-2246	420	27	states	states	PROPN
inlawrev-2246	420	28	leased	lease	VERB
inlawrev-2246	420	29	to	to	ADP
inlawrev-2246	420	30	a	a	DET
inlawrev-2246	420	31	private	private	ADJ
inlawrev-2246	420	32	party	party	NOUN
inlawrev-2246	420	33	)	)	PUNCT
inlawrev-2246	420	34	and	and	CCONJ
inlawrev-2246	420	35	auga	auga	PROPN
inlawrev-2246	420	36	caliente	caliente	PROPN
inlawrev-2246	420	37	bank	bank	PROPN
inlawrev-2246	420	38	of	of	ADP
inlawrev-2246	420	39	mission	mission	NOUN
inlawrev-2246	420	40	indians	indians	PROPN
inlawrev-2246	420	41	v.	v.	ADP
inlawrev-2246	420	42	county	county	PROPN
inlawrev-2246	420	43	of	of	ADP
inlawrev-2246	420	44	riverside	riverside	NOUN
inlawrev-2246	420	45	,	,	PUNCT
inlawrev-2246	420	46	442	442	NUM
inlawrev-2246	420	47	f.2d	f.2d	NOUN
inlawrev-2246	420	48	1184	1184	NUM
inlawrev-2246	420	49	(	(	PUNCT
inlawrev-2246	420	50	9th	9th	ADJ
inlawrev-2246	420	51	cir	cir	NOUN
inlawrev-2246	420	52	.	.	PROPN
inlawrev-2246	420	53	1971	1971	NUM
inlawrev-2246	420	54	)	)	PUNCT
inlawrev-2246	420	55	,	,	PUNCT
inlawrev-2246	420	56	cert	cert	NOUN
inlawrev-2246	420	57	,	,	PUNCT
inlawrev-2246	420	58	denied	deny	VERB
inlawrev-2246	420	59	,	,	PUNCT
inlawrev-2246	421	1	405	405	NUM
inlawrev-2246	421	2	u.s	u.s	PROPN
inlawrev-2246	421	3	.	.	PROPN
inlawrev-2246	421	4	933	933	NUM
inlawrev-2246	421	5	(	(	PUNCT
inlawrev-2246	421	6	1972	1972	NUM
inlawrev-2246	421	7	)	)	PUNCT
inlawrev-2246	421	8	(	(	PUNCT
inlawrev-2246	421	9	tax	tax	NOUN
inlawrev-2246	421	10	properly	properly	ADV
inlawrev-2246	421	11	imposed	impose	VERB
inlawrev-2246	421	12	on	on	ADP
inlawrev-2246	421	13	lessees	lessee	NOUN
inlawrev-2246	421	14	of	of	ADP
inlawrev-2246	421	15	indian	indian	ADJ
inlawrev-2246	421	16	land	land	NOUN
inlawrev-2246	421	17	)	)	PUNCT
inlawrev-2246	421	18	,	,	PUNCT
inlawrev-2246	421	19	with	with	ADP
inlawrev-2246	421	20	department	department	NOUN
inlawrev-2246	421	21	of	of	ADP
inlawrev-2246	421	22	employment	employment	PROPN
inlawrev-2246	421	23	v.	v.	ADP
inlawrev-2246	421	24	united	united	PROPN
inlawrev-2246	421	25	states	states	PROPN
inlawrev-2246	421	26	,	,	PUNCT
inlawrev-2246	421	27	385	385	NUM
inlawrev-2246	421	28	u.s	u.s	PROPN
inlawrev-2246	421	29	.	.	PROPN
inlawrev-2246	421	30	355	355	NUM
inlawrev-2246	421	31	(	(	PUNCT
inlawrev-2246	421	32	1966	1966	NUM
inlawrev-2246	421	33	)	)	PUNCT
inlawrev-2246	421	34	(	(	PUNCT
inlawrev-2246	421	35	red	red	PROPN
inlawrev-2246	421	36	cross	cross	PROPN
inlawrev-2246	421	37	is	be	AUX
inlawrev-2246	421	38	an	an	DET
inlawrev-2246	421	39	instrumentality	instrumentality	NOUN
inlawrev-2246	421	40	of	of	ADP
inlawrev-2246	421	41	the	the	DET
inlawrev-2246	421	42	united	united	PROPN
inlawrev-2246	421	43	states	states	PROPN
inlawrev-2246	421	44	and	and	CCONJ
inlawrev-2246	421	45	therefore	therefore	ADV
inlawrev-2246	421	46	immune	immune	ADJ
inlawrev-2246	421	47	from	from	ADP
inlawrev-2246	421	48	state	state	NOUN
inlawrev-2246	421	49	unemployment	unemployment	NOUN
inlawrev-2246	421	50	taxes	taxis	NOUN
inlawrev-2246	421	51	)	)	PUNCT
inlawrev-2246	421	52	.	.	PUNCT
inlawrev-2246	422	1	'	'	PUNCT
inlawrev-2246	422	2	^340	^340	PUNCT
inlawrev-2246	422	3	n.e.2d	n.e.2d	NOUN
inlawrev-2246	422	4	385	385	NUM
inlawrev-2246	422	5	(	(	PUNCT
inlawrev-2246	422	6	ind	ind	NOUN
inlawrev-2246	422	7	.	.	PUNCT
inlawrev-2246	423	1	ct	ct	PROPN
inlawrev-2246	423	2	.	.	PUNCT
inlawrev-2246	424	1	app	app	PROPN
inlawrev-2246	424	2	.	.	PROPN
inlawrev-2246	424	3	1976	1976	NUM
inlawrev-2246	424	4	)	)	PUNCT
inlawrev-2246	424	5	.	.	PUNCT
inlawrev-2246	425	1	2	2	NUM
inlawrev-2246	425	2	m	m	PROPN
inlawrev-2246	425	3	indiana	indiana	PROPN
inlawrev-2246	425	4	law	law	PROPN
inlawrev-2246	425	5	review	review	NOUN
inlawrev-2246	425	6	[	[	X
inlawrev-2246	425	7	vol	vol	NOUN
inlawrev-2246	425	8	.	.	PUNCT
inlawrev-2246	426	1	10:340	10:340	NUM
inlawrev-2246	426	2	mined	mine	VERB
inlawrev-2246	426	3	in	in	ADP
inlawrev-2246	426	4	accordance	accordance	NOUN
inlawrev-2246	426	5	with	with	ADP
inlawrev-2246	426	6	an	an	DET
inlawrev-2246	426	7	allocation	allocation	NOUN
inlawrev-2246	426	8	formula	formula	NOUN
inlawrev-2246	426	9	provided	provide	VERB
inlawrev-2246	426	10	in	in	ADP
inlawrev-2246	426	11	regulations	regulation	NOUN
inlawrev-2246	426	12	of	of	ADP
inlawrev-2246	426	13	the	the	DET
inlawrev-2246	426	14	state	state	NOUN
inlawrev-2246	426	15	board	board	PROPN
inlawrev-2246	426	16	of	of	ADP
inlawrev-2246	426	17	tax	tax	NOUN
inlawrev-2246	426	18	commissioners	commissioner	NOUN
inlawrev-2246	426	19	for	for	ADP
inlawrev-2246	426	20	trucks	truck	NOUN
inlawrev-2246	426	21	licensed	license	VERB
inlawrev-2246	426	22	in	in	ADP
inlawrev-2246	426	23	indiana	indiana	PROPN
inlawrev-2246	426	24	and	and	CCONJ
inlawrev-2246	426	25	"	"	PUNCT
inlawrev-2246	426	26	held	hold	VERB
inlawrev-2246	426	27	,	,	PUNCT
inlawrev-2246	426	28	possessed	possessed	ADJ
inlawrev-2246	426	29	or	or	CCONJ
inlawrev-2246	426	30	controlled	control	VERB
inlawrev-2246	426	31	"	"	PUNCT
inlawrev-2246	426	32	by	by	ADP
inlawrev-2246	426	33	an	an	DET
inlawrev-2246	426	34	interstate	interstate	ADJ
inlawrev-2246	426	35	carrier	carrier	NOUN
inlawrev-2246	426	36	.	.	PUNCT
inlawrev-2246	427	1	'^	'^	NOUN
inlawrev-2246	427	2	under	under	ADP
inlawrev-2246	427	3	the	the	DET
inlawrev-2246	427	4	formula	formula	NOUN
inlawrev-2246	427	5	,	,	PUNCT
inlawrev-2246	427	6	only	only	ADV
inlawrev-2246	427	7	a	a	DET
inlawrev-2246	427	8	proportionate	proportionate	ADJ
inlawrev-2246	427	9	amount	amount	NOUN
inlawrev-2246	427	10	of	of	ADP
inlawrev-2246	427	11	the	the	DET
inlawrev-2246	427	12	value	value	NOUN
inlawrev-2246	427	13	of	of	ADP
inlawrev-2246	427	14	an	an	DET
inlawrev-2246	427	15	interstate	interstate	ADJ
inlawrev-2246	427	16	fleet	fleet	NOUN
inlawrev-2246	427	17	is	be	AUX
inlawrev-2246	427	18	subject	subject	ADJ
inlawrev-2246	427	19	to	to	ADP
inlawrev-2246	427	20	the	the	DET
inlawrev-2246	427	21	tax	tax	NOUN
inlawrev-2246	427	22	,	,	PUNCT
inlawrev-2246	427	23	based	base	VERB
inlawrev-2246	427	24	on	on	ADP
inlawrev-2246	427	25	the	the	DET
inlawrev-2246	427	26	ratio	ratio	NOUN
inlawrev-2246	427	27	of	of	ADP
inlawrev-2246	427	28	the	the	DET
inlawrev-2246	427	29	number	number	NOUN
inlawrev-2246	427	30	of	of	ADP
inlawrev-2246	427	31	miles	mile	NOUN
inlawrev-2246	427	32	traveled	travel	VERB
inlawrev-2246	427	33	in	in	ADP
inlawrev-2246	427	34	indiana	indiana	PROPN
inlawrev-2246	427	35	to	to	AUX
inlawrev-2246	427	36	total	total	ADJ
inlawrev-2246	427	37	miles	mile	NOUN
inlawrev-2246	427	38	traveled	travel	VERB
inlawrev-2246	427	39	.	.	PUNCT
inlawrev-2246	428	1	the	the	DET
inlawrev-2246	428	2	court	court	NOUN
inlawrev-2246	428	3	noted	note	VERB
inlawrev-2246	428	4	that	that	SCONJ
inlawrev-2246	428	5	interstate	interstate	ADJ
inlawrev-2246	428	6	use	use	NOUN
inlawrev-2246	428	7	by	by	ADP
inlawrev-2246	428	8	the	the	DET
inlawrev-2246	428	9	lessee	lessee	NOUN
inlawrev-2246	428	10	could	could	AUX
inlawrev-2246	428	11	result	result	VERB
inlawrev-2246	428	12	in	in	ADP
inlawrev-2246	428	13	taxation	taxation	NOUN
inlawrev-2246	428	14	of	of	ADP
inlawrev-2246	428	15	the	the	DET
inlawrev-2246	428	16	property	property	NOUN
inlawrev-2246	428	17	in	in	ADP
inlawrev-2246	428	18	other	other	ADJ
inlawrev-2246	428	19	states	state	NOUN
inlawrev-2246	428	20	on	on	ADP
inlawrev-2246	428	21	a	a	DET
inlawrev-2246	428	22	proportionate	proportionate	ADJ
inlawrev-2246	428	23	basis	basis	NOUN
inlawrev-2246	428	24	,	,	PUNCT
inlawrev-2246	428	25	raising	raise	VERB
inlawrev-2246	428	26	a	a	DET
inlawrev-2246	428	27	constitutional	constitutional	ADJ
inlawrev-2246	428	28	question	question	NOUN
inlawrev-2246	428	29	whether	whether	SCONJ
inlawrev-2246	428	30	the	the	DET
inlawrev-2246	428	31	property	property	NOUN
inlawrev-2246	428	32	could	could	AUX
inlawrev-2246	428	33	also	also	ADV
inlawrev-2246	428	34	be	be	AUX
inlawrev-2246	428	35	fully	fully	ADV
inlawrev-2246	428	36	taxed	tax	VERB
inlawrev-2246	428	37	in	in	ADP
inlawrev-2246	428	38	indiana	indiana	PROPN
inlawrev-2246	428	39	.	.	PUNCT
inlawrev-2246	429	1	'	'	PUNCT
inlawrev-2246	430	1	*	*	PUNCT
inlawrev-2246	430	2	since	since	SCONJ
inlawrev-2246	430	3	the	the	DET
inlawrev-2246	430	4	allocation	allocation	NOUN
inlawrev-2246	430	5	formula	formula	NOUN
inlawrev-2246	430	6	was	be	AUX
inlawrev-2246	430	7	specifically	specifically	ADV
inlawrev-2246	430	8	designed	design	VERB
inlawrev-2246	430	9	to	to	PART
inlawrev-2246	430	10	avoid	avoid	VERB
inlawrev-2246	430	11	such	such	ADJ
inlawrev-2246	430	12	multiple	multiple	ADJ
inlawrev-2246	430	13	taxation	taxation	NOUN
inlawrev-2246	430	14	,	,	PUNCT
inlawrev-2246	430	15	it	it	PRON
inlawrev-2246	430	16	was	be	AUX
inlawrev-2246	430	17	construed	construe	VERB
inlawrev-2246	430	18	to	to	PART
inlawrev-2246	430	19	apply	apply	VERB
inlawrev-2246	430	20	to	to	ADP
inlawrev-2246	430	21	the	the	DET
inlawrev-2246	430	22	interstate	interstate	ADJ
inlawrev-2246	430	23	fleet	fleet	NOUN
inlawrev-2246	430	24	without	without	ADP
inlawrev-2246	430	25	regard	regard	NOUN
inlawrev-2246	430	26	to	to	ADP
inlawrev-2246	430	27	ownership	ownership	NOUN
inlawrev-2246	430	28	.	.	PUNCT
inlawrev-2246	431	1	in	in	ADP
inlawrev-2246	431	2	whirlpool	whirlpool	PROPN
inlawrev-2246	431	3	corp	corp	PROPN
inlawrev-2246	431	4	.	.	PROPN
inlawrev-2246	432	1	v.	v.	ADP
inlawrev-2246	432	2	state	state	PROPN
inlawrev-2246	432	3	board	board	PROPN
inlawrev-2246	432	4	of	of	ADP
inlawrev-2246	432	5	tax	tax	NOUN
inlawrev-2246	432	6	commissioners,'^^	commissioners,'^^	PRON
inlawrev-2246	432	7	an	an	DET
inlawrev-2246	432	8	exemption	exemption	NOUN
inlawrev-2246	432	9	for	for	ADP
inlawrev-2246	432	10	inventory	inventory	NOUN
inlawrev-2246	432	11	goods	good	NOUN
inlawrev-2246	432	12	allegedly	allegedly	ADV
inlawrev-2246	432	13	manufactured	manufacture	VERB
inlawrev-2246	432	14	,	,	PUNCT
inlawrev-2246	432	15	boxed	box	VERB
inlawrev-2246	432	16	,	,	PUNCT
inlawrev-2246	432	17	and	and	CCONJ
inlawrev-2246	432	18	stored	store	VERB
inlawrev-2246	432	19	in	in	ADP
inlawrev-2246	432	20	a	a	DET
inlawrev-2246	432	21	warehouse	warehouse	NOUN
inlawrev-2246	432	22	for	for	ADP
inlawrev-2246	432	23	the	the	DET
inlawrev-2246	432	24	purpose	purpose	NOUN
inlawrev-2246	432	25	of	of	ADP
inlawrev-2246	432	26	transshipment	transshipment	NOUN
inlawrev-2246	432	27	to	to	ADP
inlawrev-2246	432	28	an	an	DET
inlawrev-2246	432	29	out	out	ADJ
inlawrev-2246	432	30	-	-	PUNCT
inlawrev-2246	432	31	of	of	ADP
inlawrev-2246	432	32	-	-	PUNCT
inlawrev-2246	432	33	state	state	NOUN
inlawrev-2246	432	34	destination	destination	NOUN
inlawrev-2246	432	35	was	be	AUX
inlawrev-2246	432	36	upheld	uphold	VERB
inlawrev-2246	432	37	on	on	ADP
inlawrev-2246	432	38	the	the	DET
inlawrev-2246	432	39	basis	basis	NOUN
inlawrev-2246	432	40	of	of	ADP
inlawrev-2246	432	41	assumed	assume	VERB
inlawrev-2246	432	42	legislative	legislative	ADJ
inlawrev-2246	432	43	acquiescence	acquiescence	NOUN
inlawrev-2246	432	44	in	in	ADP
inlawrev-2246	432	45	prior	prior	ADJ
inlawrev-2246	432	46	actions	action	NOUN
inlawrev-2246	432	47	by	by	ADP
inlawrev-2246	432	48	the	the	DET
inlawrev-2246	432	49	state	state	PROPN
inlawrev-2246	432	50	board	board	PROPN
inlawrev-2246	432	51	of	of	ADP
inlawrev-2246	432	52	tax	tax	NOUN
inlawrev-2246	432	53	commissioners	commissioner	NOUN
inlawrev-2246	432	54	.	.	PUNCT
inlawrev-2246	432	55	'	'	PUNCT
inlawrev-2246	433	1	*	*	PUNCT
inlawrev-2246	433	2	after	after	SCONJ
inlawrev-2246	433	3	the	the	DET
inlawrev-2246	433	4	board	board	NOUN
inlawrev-2246	433	5	had	have	AUX
inlawrev-2246	433	6	ruled	rule	VERB
inlawrev-2246	433	7	in	in	ADP
inlawrev-2246	433	8	favor	favor	NOUN
inlawrev-2246	433	9	of	of	ADP
inlawrev-2246	433	10	the	the	DET
inlawrev-2246	433	11	claimed	claim	VERB
inlawrev-2246	433	12	exemption	exemption	NOUN
inlawrev-2246	433	13	in	in	ADP
inlawrev-2246	433	14	1965	1965	NUM
inlawrev-2246	433	15	,	,	PUNCT
inlawrev-2246	433	16	whirlpool	whirlpool	PROPN
inlawrev-2246	433	17	continued	continue	VERB
inlawrev-2246	433	18	to	to	PART
inlawrev-2246	433	19	claim	claim	VERB
inlawrev-2246	433	20	it	it	PRON
inlawrev-2246	433	21	in	in	ADP
inlawrev-2246	433	22	1966	1966	NUM
inlawrev-2246	433	23	,	,	PUNCT
inlawrev-2246	433	24	1967	1967	NUM
inlawrev-2246	433	25	,	,	PUNCT
inlawrev-2246	433	26	and	and	CCONJ
inlawrev-2246	433	27	1968	1968	NUM
inlawrev-2246	433	28	without	without	ADP
inlawrev-2246	433	29	further	further	ADJ
inlawrev-2246	433	30	challenge	challenge	NOUN
inlawrev-2246	433	31	.	.	PUNCT
inlawrev-2246	434	1	when	when	SCONJ
inlawrev-2246	434	2	whirlpool	whirlpool	PROPN
inlawrev-2246	434	3	claimed	claim	VERB
inlawrev-2246	434	4	the	the	DET
inlawrev-2246	434	5	exemption	exemption	NOUN
inlawrev-2246	434	6	in	in	ADP
inlawrev-2246	434	7	1969	1969	NUM
inlawrev-2246	434	8	,	,	PUNCT
inlawrev-2246	434	9	however	however	ADV
inlawrev-2246	434	10	,	,	PUNCT
inlawrev-2246	434	11	the	the	DET
inlawrev-2246	434	12	board	board	NOUN
inlawrev-2246	434	13	ruled	rule	VERB
inlawrev-2246	434	14	that	that	SCONJ
inlawrev-2246	434	15	the	the	DET
inlawrev-2246	434	16	property	property	NOUN
inlawrev-2246	434	17	was	be	AUX
inlawrev-2246	434	18	not	not	PART
inlawrev-2246	434	19	exempt	exempt	ADJ
inlawrev-2246	434	20	.	.	PUNCT
inlawrev-2246	435	1	the	the	DET
inlawrev-2246	435	2	first	first	ADJ
inlawrev-2246	435	3	district	district	NOUN
inlawrev-2246	435	4	court	court	NOUN
inlawrev-2246	435	5	of	of	ADP
inlawrev-2246	435	6	appeals	appeals	PROPN
inlawrev-2246	435	7	overruled	overrule	VERB
inlawrev-2246	435	8	the	the	DET
inlawrev-2246	435	9	latter	latter	ADJ
inlawrev-2246	435	10	decision	decision	NOUN
inlawrev-2246	435	11	on	on	ADP
inlawrev-2246	435	12	the	the	DET
inlawrev-2246	435	13	assumption	assumption	NOUN
inlawrev-2246	435	14	that	that	SCONJ
inlawrev-2246	435	15	the	the	DET
inlawrev-2246	435	16	failure	failure	NOUN
inlawrev-2246	435	17	of	of	ADP
inlawrev-2246	435	18	the	the	DET
inlawrev-2246	435	19	legislature	legislature	NOUN
inlawrev-2246	435	20	to	to	PART
inlawrev-2246	435	21	act	act	VERB
inlawrev-2246	435	22	after	after	SCONJ
inlawrev-2246	435	23	the	the	DET
inlawrev-2246	435	24	prior	prior	ADJ
inlawrev-2246	435	25	administrative	administrative	ADJ
inlawrev-2246	435	26	interpretation	interpretation	NOUN
inlawrev-2246	435	27	by	by	ADP
inlawrev-2246	435	28	the	the	DET
inlawrev-2246	435	29	board	board	NOUN
inlawrev-2246	435	30	indicated	indicate	VERB
inlawrev-2246	435	31	acquiescence	acquiescence	NOUN
inlawrev-2246	435	32	in	in	ADP
inlawrev-2246	435	33	the	the	DET
inlawrev-2246	435	34	exemption	exemption	NOUN
inlawrev-2246	435	35	,	,	PUNCT
inlawrev-2246	435	36	and	and	CCONJ
inlawrev-2246	435	37	therefore	therefore	ADV
inlawrev-2246	435	38	the	the	DET
inlawrev-2246	435	39	board	board	NOUN
inlawrev-2246	435	40	was	be	AUX
inlawrev-2246	435	41	bound	bind	VERB
inlawrev-2246	435	42	to	to	PART
inlawrev-2246	435	43	adhere	adhere	VERB
inlawrev-2246	435	44	to	to	ADP
inlawrev-2246	435	45	its	its	PRON
inlawrev-2246	435	46	first	first	ADJ
inlawrev-2246	435	47	interpretation	interpretation	NOUN
inlawrev-2246	435	48	.	.	PUNCT
inlawrev-2246	436	1	the	the	DET
inlawrev-2246	436	2	court	court	NOUN
inlawrev-2246	436	3	also	also	ADV
inlawrev-2246	436	4	held	hold	VERB
inlawrev-2246	436	5	the	the	DET
inlawrev-2246	436	6	board	board	NOUN
inlawrev-2246	436	7	had	have	AUX
inlawrev-2246	436	8	not	not	PART
inlawrev-2246	436	9	acted	act	VERB
inlawrev-2246	436	10	to	to	PART
inlawrev-2246	436	11	hold	hold	VERB
inlawrev-2246	436	12	a	a	DET
inlawrev-2246	436	13	hearing	hearing	NOUN
inlawrev-2246	436	14	and	and	CCONJ
inlawrev-2246	436	15	make	make	VERB
inlawrev-2246	436	16	a	a	DET
inlawrev-2246	436	17	final	final	ADJ
inlawrev-2246	436	18	determination	determination	NOUN
inlawrev-2246	436	19	vtith	vtith	ADP
inlawrev-2246	436	20	respect	respect	NOUN
inlawrev-2246	436	21	to	to	ADP
inlawrev-2246	436	22	the	the	DET
inlawrev-2246	436	23	assessment	assessment	NOUN
inlawrev-2246	436	24	of	of	ADP
inlawrev-2246	436	25	the	the	DET
inlawrev-2246	436	26	property	property	NOUN
inlawrev-2246	436	27	within	within	ADP
inlawrev-2246	436	28	the	the	DET
inlawrev-2246	436	29	limitation	limitation	NOUN
inlawrev-2246	436	30	period	period	NOUN
inlawrev-2246	436	31	prescribed	prescribe	VERB
inlawrev-2246	436	32	in	in	ADP
inlawrev-2246	436	33	indiana	indiana	PROPN
inlawrev-2246	436	34	code	code	PROPN
inlawrev-2246	436	35	section	section	NOUN
inlawrev-2246	436	36	6	6	NUM
inlawrev-2246	436	37	-	-	SYM
inlawrev-2246	436	38	1	1	NUM
inlawrev-2246	436	39	-	-	PUNCT
inlawrev-2246	436	40	31	31	NUM
inlawrev-2246	436	41	-	-	SYM
inlawrev-2246	436	42	10	10	NUM
inlawrev-2246	436	43	.	.	PUNCT
inlawrev-2246	436	44	''	''	PUNCT
inlawrev-2246	437	1	'	'	PUNCT
inlawrev-2246	437	2	^ind	^ind	NUM
inlawrev-2246	437	3	.	.	PUNCT
inlawrev-2246	438	1	admin	admin	PROPN
inlawrev-2246	438	2	.	.	PUNCT
inlawrev-2246	439	1	r.	r.	PROPN
inlawrev-2246	439	2	&	&	CCONJ
inlawrev-2246	439	3	regs	regs	PROPN
inlawrev-2246	439	4	.	.	PUNCT
inlawrev-2246	440	1	ann	ann	PROPN
inlawrev-2246	440	2	.	.	PROPN
inlawrev-2246	440	3	rule	rule	NOUN
inlawrev-2246	440	4	(	(	PUNCT
inlawrev-2246	440	5	€	€	SYM
inlawrev-2246	440	6	-1.1	-1.1	NUM
inlawrev-2246	440	7	-	-	SYM
inlawrev-2246	440	8	3-^	3-^	NUM
inlawrev-2246	440	9	)	)	PUNCT
inlawrev-2246	440	10	-72	-72	PUNCT
inlawrev-2246	440	11	(	(	PUNCT
inlawrev-2246	440	12	burns	burn	NOUN
inlawrev-2246	440	13	1976	1976	NUM
inlawrev-2246	440	14	)	)	PUNCT
inlawrev-2246	440	15	.	.	PUNCT
inlawrev-2246	440	16	''	''	PUNCT
inlawrev-2246	441	1	^see	^see	PROPN
inlawrev-2246	441	2	central	central	PROPN
inlawrev-2246	441	3	r.r	r.r	PROPN
inlawrev-2246	441	4	.	.	PROPN
inlawrev-2246	442	1	v.	v.	PROPN
inlawrev-2246	442	2	pennsylvania	pennsylvania	PROPN
inlawrev-2246	442	3	,	,	PUNCT
inlawrev-2246	442	4	370	370	NUM
inlawrev-2246	442	5	u.s	u.s	PROPN
inlawrev-2246	442	6	.	.	PROPN
inlawrev-2246	442	7	607	607	NUM
inlawrev-2246	442	8	(	(	PUNCT
inlawrev-2246	442	9	1962	1962	NUM
inlawrev-2246	442	10	)	)	PUNCT
inlawrev-2246	442	11	.	.	PUNCT
inlawrev-2246	443	1	compare	compare	VERB
inlawrev-2246	443	2	braniff	braniff	PROPN
inlawrev-2246	443	3	airways	airways	PROPN
inlawrev-2246	443	4	,	,	PUNCT
inlawrev-2246	443	5	inc	inc	PROPN
inlawrev-2246	443	6	.	.	PROPN
inlawrev-2246	444	1	v.	v.	PROPN
inlawrev-2246	444	2	nebraska	nebraska	PROPN
inlawrev-2246	444	3	state	state	PROPN
inlawrev-2246	444	4	bd	bd	PROPN
inlawrev-2246	444	5	.	.	PROPN
inlawrev-2246	444	6	of	of	ADP
inlawrev-2246	444	7	equalization	equalization	NOUN
inlawrev-2246	444	8	,	,	PUNCT
inlawrev-2246	444	9	347	347	NUM
inlawrev-2246	444	10	u.s	u.s	PROPN
inlawrev-2246	444	11	.	.	PROPN
inlawrev-2246	444	12	590	590	NUM
inlawrev-2246	444	13	(	(	PUNCT
inlawrev-2246	444	14	1954	1954	NUM
inlawrev-2246	444	15	)	)	PUNCT
inlawrev-2246	444	16	,	,	PUNCT
inlawrev-2246	444	17	with	with	ADP
inlawrev-2246	444	18	notthwest	notthwest	PROPN
inlawrev-2246	444	19	airlines	airlines	PROPN
inlawrev-2246	444	20	,	,	PUNCT
inlawrev-2246	444	21	inc	inc	PROPN
inlawrev-2246	444	22	.	.	PROPN
inlawrev-2246	445	1	v.	v.	PROPN
inlawrev-2246	445	2	minnesota	minnesota	PROPN
inlawrev-2246	445	3	,	,	PUNCT
inlawrev-2246	445	4	322	322	NUM
inlawrev-2246	445	5	u.s	u.s	PROPN
inlawrev-2246	445	6	.	.	PROPN
inlawrev-2246	445	7	292	292	NUM
inlawrev-2246	445	8	(	(	PUNCT
inlawrev-2246	445	9	1944	1944	NUM
inlawrev-2246	445	10	)	)	PUNCT
inlawrev-2246	445	11	.	.	PUNCT
inlawrev-2246	446	1	9=^338	9=^338	NUM
inlawrev-2246	446	2	n.e.2d	n.e.2d	NOUN
inlawrev-2246	446	3	501	501	NUM
inlawrev-2246	446	4	(	(	PUNCT
inlawrev-2246	446	5	ind	ind	NOUN
inlawrev-2246	446	6	.	.	PUNCT
inlawrev-2246	447	1	ct	ct	PROPN
inlawrev-2246	447	2	.	.	PUNCT
inlawrev-2246	448	1	app	app	PROPN
inlawrev-2246	448	2	.	.	PROPN
inlawrev-2246	448	3	1975	1975	NUM
inlawrev-2246	448	4	)	)	PUNCT
inlawrev-2246	448	5	.	.	PUNCT
inlawrev-2246	449	1	for	for	ADP
inlawrev-2246	449	2	a	a	DET
inlawrev-2246	449	3	discussion	discussion	NOUN
inlawrev-2246	449	4	of	of	ADP
inlawrev-2246	449	5	other	other	ADJ
inlawrev-2246	449	6	issues	issue	NOUN
inlawrev-2246	449	7	in	in	ADP
inlawrev-2246	449	8	the	the	DET
inlawrev-2246	449	9	case	case	NOUN
inlawrev-2246	449	10	,	,	PUNCT
inlawrev-2246	449	11	see	see	VERB
inlawrev-2246	449	12	shaffer	shaffer	NOUN
inlawrev-2246	449	13	,	,	PUNCT
inlawrev-2246	449	14	administrative	administrative	ADJ
inlawrev-2246	449	15	law	law	NOUN
inlawrev-2246	449	16	,	,	PUNCT
inlawrev-2246	449	17	supra	supra	PROPN
inlawrev-2246	449	18	.	.	PUNCT
inlawrev-2246	449	19	'	'	PUNCT
inlawrev-2246	450	1	°	°	ADP
inlawrev-2246	450	2	the	the	DET
inlawrev-2246	450	3	exemption	exemption	NOUN
inlawrev-2246	450	4	was	be	AUX
inlawrev-2246	450	5	claimed	claim	VERB
inlawrev-2246	450	6	under	under	ADP
inlawrev-2246	450	7	ind	ind	PROPN
inlawrev-2246	450	8	.	.	PUNCT
inlawrev-2246	451	1	code	code	PROPN
inlawrev-2246	451	2	§	§	PROPN
inlawrev-2246	451	3	6	6	NUM
inlawrev-2246	451	4	-	-	SYM
inlawrev-2246	451	5	1	1	NUM
inlawrev-2246	451	6	-	-	NUM
inlawrev-2246	451	7	24	24	NUM
inlawrev-2246	451	8	-	-	SYM
inlawrev-2246	451	9	6	6	NUM
inlawrev-2246	451	10	(	(	PUNCT
inlawrev-2246	451	11	bums	bum	NOUN
inlawrev-2246	451	12	1972	1972	NUM
inlawrev-2246	451	13	)	)	PUNCT
inlawrev-2246	451	14	,	,	PUNCT
inlawrev-2246	451	15	now	now	ADV
inlawrev-2246	451	16	codified	codify	VERB
inlawrev-2246	451	17	at	at	ADP
inlawrev-2246	451	18	i	i	PROPN
inlawrev-2246	451	19	d.	d.	PROPN
inlawrev-2246	451	20	§	§	PROPN
inlawrev-2246	451	21	6	6	NUM
inlawrev-2246	451	22	-	-	SYM
inlawrev-2246	451	23	1.1	1.1	NUM
inlawrev-2246	451	24	-	-	PUNCT
inlawrev-2246	451	25	10	10	NUM
inlawrev-2246	451	26	-	-	SYM
inlawrev-2246	451	27	30	30	NUM
inlawrev-2246	451	28	(	(	PUNCT
inlawrev-2246	451	29	burns	burn	NOUN
inlawrev-2246	451	30	supp	supp	NOUN
inlawrev-2246	451	31	.	.	PUNCT
inlawrev-2246	452	1	1976	1976	NUM
inlawrev-2246	452	2	)	)	PUNCT
inlawrev-2246	452	3	,	,	PUNCT
inlawrev-2246	452	4	which	which	PRON
inlawrev-2246	452	5	essentially	essentially	ADV
inlawrev-2246	452	6	provides	provide	VERB
inlawrev-2246	452	7	an	an	DET
inlawrev-2246	452	8	exemption	exemption	NOUN
inlawrev-2246	452	9	to	to	ADP
inlawrev-2246	452	10	the	the	DET
inlawrev-2246	452	11	extent	extent	NOUN
inlawrev-2246	452	12	the	the	DET
inlawrev-2246	452	13	property	property	NOUN
inlawrev-2246	452	14	is	be	AUX
inlawrev-2246	452	15	exempt	exempt	ADJ
inlawrev-2246	452	16	under	under	ADP
inlawrev-2246	452	17	the	the	DET
inlawrev-2246	452	18	commerce	commerce	NOUN
inlawrev-2246	452	19	clause	clause	NOUN
inlawrev-2246	452	20	of	of	ADP
inlawrev-2246	452	21	the	the	DET
inlawrev-2246	452	22	united	united	PROPN
inlawrev-2246	452	23	states	states	PROPN
inlawrev-2246	452	24	constitution	constitution	PROPN
inlawrev-2246	452	25	.	.	PUNCT
inlawrev-2246	453	1	see	see	VERB
inlawrev-2246	453	2	generally	generally	ADV
inlawrev-2246	453	3	ind	ind	ADJ
inlawrev-2246	453	4	.	.	PUNCT
inlawrev-2246	454	1	admin	admin	PROPN
inlawrev-2246	454	2	.	.	PUNCT
inlawrev-2246	455	1	r.	r.	PROPN
inlawrev-2246	455	2	&	&	CCONJ
inlawrev-2246	455	3	regs	regs	PROPN
inlawrev-2246	455	4	.	.	PUNCT
inlawrev-2246	456	1	ann	ann	PROPN
inlawrev-2246	456	2	.	.	PROPN
inlawrev-2246	456	3	rule	rule	NOUN
inlawrev-2246	456	4	(	(	PUNCT
inlawrev-2246	456	5	6	6	NUM
inlawrev-2246	456	6	-	-	SYM
inlawrev-2246	456	7	1.1	1.1	NUM
inlawrev-2246	456	8	-	-	PUNCT
inlawrev-2246	456	9	3	3	NUM
inlawrev-2246	456	10	-	-	SYM
inlawrev-2246	456	11	9	9	NUM
inlawrev-2246	456	12	)	)	PUNCT
inlawrev-2246	456	13	-32	-32	PUNCT
inlawrev-2246	456	14	(	(	PUNCT
inlawrev-2246	456	15	bums	bum	NOUN
inlawrev-2246	456	16	1976	1976	NUM
inlawrev-2246	456	17	)	)	PUNCT
inlawrev-2246	456	18	.	.	PUNCT
inlawrev-2246	457	1	''	''	PUNCT
inlawrev-2246	457	2	'	'	PUNCT
inlawrev-2246	457	3	'	'	VERB
inlawrev-2246	457	4	now	now	ADV
inlawrev-2246	457	5	codified	codify	VERB
inlawrev-2246	457	6	at	at	ADP
inlawrev-2246	457	7	ind	ind	PROPN
inlawrev-2246	457	8	.	.	PUNCT
inlawrev-2246	458	1	code	code	PROPN
inlawrev-2246	458	2	§	§	PROPN
inlawrev-2246	458	3	6	6	NUM
inlawrev-2246	458	4	-	-	SYM
inlawrev-2246	458	5	1.1	1.1	NUM
inlawrev-2246	458	6	-	-	PUNCT
inlawrev-2246	458	7	16	16	NUM
inlawrev-2246	458	8	-	-	SYM
inlawrev-2246	458	9	1	1	NUM
inlawrev-2246	458	10	(	(	PUNCT
inlawrev-2246	458	11	bums	bum	NOUN
inlawrev-2246	458	12	supp	supp	NOUN
inlawrev-2246	458	13	.	.	PUNCT
inlawrev-2246	458	14	1976	1976	NUM
inlawrev-2246	458	15	)	)	PUNCT
inlawrev-2246	458	16	.	.	PUNCT
inlawrev-2246	459	1	this	this	DET
inlawrev-2246	459	2	statute	statute	NOUN
inlawrev-2246	459	3	provides	provide	VERB
inlawrev-2246	459	4	that	that	SCONJ
inlawrev-2246	459	5	any	any	DET
inlawrev-2246	459	6	change	change	NOUN
inlawrev-2246	459	7	in	in	ADP
inlawrev-2246	459	8	assessment	assessment	NOUN
inlawrev-2246	459	9	by	by	ADP
inlawrev-2246	459	10	the	the	DET
inlawrev-2246	459	11	state	state	PROPN
inlawrev-2246	459	12	board	board	PROPN
inlawrev-2246	459	13	of	of	ADP
inlawrev-2246	459	14	tax	tax	NOUN
inlawrev-2246	459	15	commissioners	commissioner	NOUN
inlawrev-2246	459	16	,	,	PUNCT
inlawrev-2246	459	17	including	include	VERB
inlawrev-2246	459	18	the	the	DET
inlawrev-2246	459	19	final	final	ADJ
inlawrev-2246	459	20	determination	determination	NOUN
inlawrev-2246	459	21	appeal	appeal	NOUN
inlawrev-2246	459	22	from	from	ADP
inlawrev-2246	459	23	the	the	DET
inlawrev-2246	459	24	county	county	NOUN
inlawrev-2246	459	25	board	board	NOUN
inlawrev-2246	459	26	of	of	ADP
inlawrev-2246	459	27	review	review	PROPN
inlawrev-2246	459	28	,	,	PUNCT
inlawrev-2246	459	29	must	must	AUX
inlawrev-2246	459	30	be	be	AUX
inlawrev-2246	459	31	made	make	VERB
inlawrev-2246	459	32	and	and	CCONJ
inlawrev-2246	459	33	notice	notice	VERB
inlawrev-2246	459	34	thereof	thereof	ADV
inlawrev-2246	459	35	given	give	VERB
inlawrev-2246	459	36	by	by	ADP
inlawrev-2246	459	37	october	october	PROPN
inlawrev-2246	459	38	1	1	NUM
inlawrev-2246	459	39	of	of	ADP
inlawrev-2246	459	40	the	the	DET
inlawrev-2246	459	41	year	year	NOUN
inlawrev-2246	459	42	for	for	ADP
inlawrev-2246	459	43	which	which	PRON
inlawrev-2246	459	44	the	the	DET
inlawrev-2246	459	45	assessment	assessment	NOUN
inlawrev-2246	459	46	is	be	AUX
inlawrev-2246	459	47	made	make	VERB
inlawrev-2246	459	48	,	,	PUNCT
inlawrev-2246	459	49	or	or	CCONJ
inlawrev-2246	459	50	16	16	NUM
inlawrev-2246	459	51	months	month	NOUN
inlawrev-2246	459	52	after	after	ADP
inlawrev-2246	459	53	the	the	DET
inlawrev-2246	459	54	personal	personal	ADJ
inlawrev-2246	459	55	property	property	NOUN
inlawrev-2246	459	56	1976	1976	NUM
inlawrev-2246	459	57	]	]	PUNCT
inlawrev-2246	459	58	survey	survey	NOUN
inlawrev-2246	459	59	—	—	PUNCT
inlawrev-2246	459	60	taxation	taxation	NOUN
inlawrev-2246	459	61	359	359	NUM
inlawrev-2246	459	62	the	the	DET
inlawrev-2246	459	63	statute	statute	NOUN
inlawrev-2246	459	64	provides	provide	VERB
inlawrev-2246	459	65	that	that	SCONJ
inlawrev-2246	459	66	if	if	SCONJ
inlawrev-2246	459	67	the	the	DET
inlawrev-2246	459	68	board	board	NOUN
inlawrev-2246	459	69	fails	fail	VERB
inlawrev-2246	459	70	to	to	PART
inlawrev-2246	459	71	act	act	VERB
inlawrev-2246	459	72	to	to	PART
inlawrev-2246	459	73	change	change	VERB
inlawrev-2246	459	74	an	an	DET
inlawrev-2246	459	75	assessment	assessment	NOUN
inlawrev-2246	459	76	within	within	ADP
inlawrev-2246	459	77	the	the	DET
inlawrev-2246	459	78	prescribed	prescribed	ADJ
inlawrev-2246	459	79	period	period	NOUN
inlawrev-2246	459	80	,	,	PUNCT
inlawrev-2246	459	81	the	the	DET
inlawrev-2246	459	82	assessed	assessed	ADJ
inlawrev-2246	459	83	value	value	NOUN
inlawrev-2246	459	84	claimed	claim	VERB
inlawrev-2246	459	85	by	by	ADP
inlawrev-2246	459	86	the	the	DET
inlawrev-2246	459	87	taxpayer	taxpayer	NOUN
inlawrev-2246	459	88	on	on	ADP
inlawrev-2246	459	89	the	the	DET
inlawrev-2246	459	90	personal	personal	ADJ
inlawrev-2246	459	91	property	property	NOUN
inlawrev-2246	459	92	return	return	NOUN
inlawrev-2246	459	93	is	be	AUX
inlawrev-2246	459	94	final	final	ADJ
inlawrev-2246	459	95	.	.	PUNCT
inlawrev-2246	460	1	"	"	PUNCT
inlawrev-2246	460	2	^	^	PUNCT
inlawrev-2246	460	3	although	although	SCONJ
inlawrev-2246	460	4	a	a	DET
inlawrev-2246	460	5	representative	representative	NOUN
inlawrev-2246	460	6	of	of	ADP
inlawrev-2246	460	7	the	the	DET
inlawrev-2246	460	8	board	board	NOUN
inlawrev-2246	460	9	had	have	AUX
inlawrev-2246	460	10	conducted	conduct	VERB
inlawrev-2246	460	11	an	an	DET
inlawrev-2246	460	12	audit	audit	NOUN
inlawrev-2246	460	13	of	of	ADP
inlawrev-2246	460	14	the	the	DET
inlawrev-2246	460	15	taxpayer	taxpayer	NOUN
inlawrev-2246	460	16	's	's	PART
inlawrev-2246	460	17	return	return	NOUN
inlawrev-2246	460	18	and	and	CCONJ
inlawrev-2246	460	19	his	his	PRON
inlawrev-2246	460	20	recommendation	recommendation	NOUN
inlawrev-2246	460	21	to	to	PART
inlawrev-2246	460	22	disallow	disallow	VERB
inlawrev-2246	460	23	the	the	DET
inlawrev-2246	460	24	claimed	claim	VERB
inlawrev-2246	460	25	exemption	exemption	NOUN
inlawrev-2246	460	26	had	have	AUX
inlawrev-2246	460	27	been	be	AUX
inlawrev-2246	460	28	adopted	adopt	VERB
inlawrev-2246	460	29	within	within	ADP
inlawrev-2246	460	30	the	the	DET
inlawrev-2246	460	31	limitation	limitation	NOUN
inlawrev-2246	460	32	period	period	NOUN
inlawrev-2246	460	33	,	,	PUNCT
inlawrev-2246	460	34	the	the	DET
inlawrev-2246	460	35	board	board	NOUN
inlawrev-2246	460	36	had	have	AUX
inlawrev-2246	460	37	also	also	ADV
inlawrev-2246	460	38	granted	grant	VERB
inlawrev-2246	460	39	a	a	DET
inlawrev-2246	460	40	further	further	ADJ
inlawrev-2246	460	41	hearing	hearing	NOUN
inlawrev-2246	460	42	to	to	ADP
inlawrev-2246	460	43	the	the	DET
inlawrev-2246	460	44	taxpayer	taxpayer	NOUN
inlawrev-2246	460	45	after	after	SCONJ
inlawrev-2246	460	46	expiration	expiration	NOUN
inlawrev-2246	460	47	of	of	ADP
inlawrev-2246	460	48	the	the	DET
inlawrev-2246	460	49	limitation	limitation	NOUN
inlawrev-2246	460	50	period	period	NOUN
inlawrev-2246	460	51	pursuant	pursuant	VERB
inlawrev-2246	460	52	to	to	ADP
inlawrev-2246	460	53	a	a	DET
inlawrev-2246	460	54	regulation	regulation	NOUN
inlawrev-2246	460	55	permitting	permit	VERB
inlawrev-2246	460	56	a	a	DET
inlawrev-2246	460	57	hearing	hearing	NOUN
inlawrev-2246	460	58	in	in	ADP
inlawrev-2246	460	59	the	the	DET
inlawrev-2246	460	60	discretion	discretion	NOUN
inlawrev-2246	460	61	of	of	ADP
inlawrev-2246	460	62	the	the	DET
inlawrev-2246	460	63	board	board	NOUN
inlawrev-2246	460	64	if	if	SCONJ
inlawrev-2246	460	65	the	the	DET
inlawrev-2246	460	66	taxpayer	taxpayer	NOUN
inlawrev-2246	460	67	disagrees	disagree	VERB
inlawrev-2246	460	68	with	with	ADP
inlawrev-2246	460	69	the	the	DET
inlawrev-2246	460	70	recommendation	recommendation	NOUN
inlawrev-2246	460	71	of	of	ADP
inlawrev-2246	460	72	a	a	DET
inlawrev-2246	460	73	hearing	hearing	NOUN
inlawrev-2246	460	74	officer	officer	NOUN
inlawrev-2246	460	75	and	and	CCONJ
inlawrev-2246	460	76	petitions	petition	NOUN
inlawrev-2246	460	77	for	for	ADP
inlawrev-2246	460	78	such	such	DET
inlawrev-2246	460	79	a	a	DET
inlawrev-2246	460	80	hearing	hearing	NOUN
inlawrev-2246	460	81	before	before	ADP
inlawrev-2246	460	82	final	final	ADJ
inlawrev-2246	460	83	assessment	assessment	NOUN
inlawrev-2246	460	84	is	be	AUX
inlawrev-2246	460	85	made	make	VERB
inlawrev-2246	460	86	by	by	ADP
inlawrev-2246	460	87	the	the	DET
inlawrev-2246	460	88	board	board	NOUN
inlawrev-2246	460	89	.	.	PUNCT
inlawrev-2246	460	90	'	'	PUNCT
inlawrev-2246	461	1	°	°	NOUN
inlawrev-2246	461	2	'	'	PUNCT
inlawrev-2246	461	3	in	in	ADP
inlawrev-2246	461	4	these	these	DET
inlawrev-2246	461	5	circumstances	circumstance	NOUN
inlawrev-2246	461	6	,	,	PUNCT
inlawrev-2246	461	7	the	the	DET
inlawrev-2246	461	8	court	court	NOUN
inlawrev-2246	461	9	decided	decide	VERB
inlawrev-2246	461	10	that	that	SCONJ
inlawrev-2246	461	11	the	the	DET
inlawrev-2246	461	12	audit	audit	NOUN
inlawrev-2246	461	13	was	be	AUX
inlawrev-2246	461	14	not	not	PART
inlawrev-2246	461	15	a	a	DET
inlawrev-2246	461	16	hearing	hearing	NOUN
inlawrev-2246	461	17	and	and	CCONJ
inlawrev-2246	461	18	that	that	SCONJ
inlawrev-2246	461	19	the	the	DET
inlawrev-2246	461	20	final	final	ADJ
inlawrev-2246	461	21	action	action	NOUN
inlawrev-2246	461	22	disallowing	disallow	VERB
inlawrev-2246	461	23	the	the	DET
inlawrev-2246	461	24	exemption	exemption	NOUN
inlawrev-2246	461	25	occurred	occur	VERB
inlawrev-2246	461	26	after	after	ADP
inlawrev-2246	461	27	the	the	DET
inlawrev-2246	461	28	formal	formal	ADJ
inlawrev-2246	461	29	hearing	hearing	NOUN
inlawrev-2246	461	30	,	,	PUNCT
inlawrev-2246	461	31	which	which	PRON
inlawrev-2246	461	32	was	be	AUX
inlawrev-2246	461	33	too	too	ADV
inlawrev-2246	461	34	late	late	ADJ
inlawrev-2246	461	35	.	.	PUNCT
inlawrev-2246	462	1	^.	^.	PROPN
inlawrev-2246	463	1	valvntion	valvntion	NOUN
inlawrev-2246	463	2	of	of	ADP
inlawrev-2246	463	3	real	real	ADJ
inlawrev-2246	463	4	property	property	NOUN
inlawrev-2246	463	5	in	in	ADP
inlawrev-2246	463	6	determining	determine	VERB
inlawrev-2246	463	7	the	the	DET
inlawrev-2246	463	8	value	value	NOUN
inlawrev-2246	463	9	of	of	ADP
inlawrev-2246	463	10	real	real	ADJ
inlawrev-2246	463	11	property	property	NOUN
inlawrev-2246	463	12	for	for	ADP
inlawrev-2246	463	13	taxation	taxation	NOUN
inlawrev-2246	463	14	purposes	purpose	NOUN
inlawrev-2246	464	1	,	,	PUNCT
inlawrev-2246	464	2	the	the	DET
inlawrev-2246	464	3	statute	statute	NOUN
inlawrev-2246	464	4	prescribes	prescribe	VERB
inlawrev-2246	464	5	a	a	DET
inlawrev-2246	464	6	number	number	NOUN
inlawrev-2246	464	7	of	of	ADP
inlawrev-2246	464	8	factors	factor	NOUN
inlawrev-2246	464	9	to	to	PART
inlawrev-2246	464	10	be	be	AUX
inlawrev-2246	464	11	considered	consider	VERB
inlawrev-2246	464	12	'	'	PUNCT
inlawrev-2246	464	13	°	°	NOUN
inlawrev-2246	464	14	^	^	PUNCT
inlawrev-2246	464	15	and	and	CCONJ
inlawrev-2246	464	16	requires	require	VERB
inlawrev-2246	464	17	that	that	SCONJ
inlawrev-2246	464	18	all	all	PRON
inlawrev-2246	464	19	of	of	ADP
inlawrev-2246	464	20	these	these	DET
inlawrev-2246	464	21	factors	factor	NOUN
inlawrev-2246	464	22	must	must	AUX
inlawrev-2246	464	23	be	be	AUX
inlawrev-2246	464	24	taken	take	VERB
inlawrev-2246	464	25	into	into	ADP
inlawrev-2246	464	26	account	account	NOUN
inlawrev-2246	464	27	to	to	ADP
inlawrev-2246	464	28	the	the	DET
inlawrev-2246	464	29	extent	extent	NOUN
inlawrev-2246	464	30	they	they	PRON
inlawrev-2246	464	31	are	be	AUX
inlawrev-2246	464	32	applicable	applicable	ADJ
inlawrev-2246	464	33	.	.	PUNCT
inlawrev-2246	464	34	'	'	PUNCT
inlawrev-2246	465	1	°	°	NOUN
inlawrev-2246	465	2	^	^	PUNCT
inlawrev-2246	465	3	in	in	ADP
inlawrev-2246	465	4	state	state	NOUN
inlawrev-2246	465	5	board	board	NOUN
inlawrev-2246	465	6	of	of	ADP
inlawrev-2246	465	7	tax	tax	NOUN
inlawrev-2246	465	8	commissioners	commissioner	NOUN
inlawrev-2246	465	9	v.	v.	ADP
inlawrev-2246	465	10	valparaiso	valparaiso	PROPN
inlawrev-2246	465	11	golf	golf	NOUN
inlawrev-2246	465	12	club	club	PROPN
inlawrev-2246	465	13	,	,	PUNCT
inlawrev-2246	465	14	inc	inc	PROPN
inlawrev-2246	465	15	.	.	PROPN
inlawrev-2246	465	16	,'	,'	PROPN
inlawrev-2246	465	17	°	°	PROPN
inlawrev-2246	465	18	'^	'^	VERB
inlawrev-2246	465	19	the	the	DET
inlawrev-2246	465	20	third	third	ADJ
inlawrev-2246	465	21	district	district	NOUN
inlawrev-2246	465	22	court	court	NOUN
inlawrev-2246	465	23	of	of	ADP
inlawrev-2246	465	24	appeals	appeals	PROPN
inlawrev-2246	465	25	decided	decide	VERB
inlawrev-2246	465	26	that	that	SCONJ
inlawrev-2246	465	27	the	the	DET
inlawrev-2246	465	28	board	board	NOUN
inlawrev-2246	465	29	acted	act	VERB
inlawrev-2246	465	30	arbitrarily	arbitrarily	ADV
inlawrev-2246	465	31	when	when	SCONJ
inlawrev-2246	465	32	it	it	PRON
inlawrev-2246	465	33	valued	value	VERB
inlawrev-2246	465	34	a	a	DET
inlawrev-2246	465	35	golf	golf	NOUN
inlawrev-2246	465	36	course	course	NOUN
inlawrev-2246	465	37	solely	solely	ADV
inlawrev-2246	465	38	on	on	ADP
inlawrev-2246	465	39	the	the	DET
inlawrev-2246	465	40	basis	basis	NOUN
inlawrev-2246	465	41	of	of	ADP
inlawrev-2246	465	42	the	the	DET
inlawrev-2246	465	43	use	use	NOUN
inlawrev-2246	465	44	of	of	ADP
inlawrev-2246	465	45	the	the	DET
inlawrev-2246	465	46	property	property	NOUN
inlawrev-2246	465	47	without	without	ADP
inlawrev-2246	465	48	considering	consider	VERB
inlawrev-2246	465	49	whether	whether	SCONJ
inlawrev-2246	465	50	other	other	ADJ
inlawrev-2246	465	51	factors	factor	NOUN
inlawrev-2246	465	52	might	might	AUX
inlawrev-2246	465	53	be	be	AUX
inlawrev-2246	465	54	relevant	relevant	ADJ
inlawrev-2246	465	55	.	.	PUNCT
inlawrev-2246	466	1	while	while	SCONJ
inlawrev-2246	466	2	it	it	PRON
inlawrev-2246	466	3	is	be	AUX
inlawrev-2246	466	4	not	not	PART
inlawrev-2246	466	5	necessary	necessary	ADJ
inlawrev-2246	466	6	to	to	PART
inlawrev-2246	466	7	use	use	VERB
inlawrev-2246	466	8	all	all	PRON
inlawrev-2246	466	9	of	of	ADP
inlawrev-2246	466	10	the	the	DET
inlawrev-2246	466	11	factors	factor	NOUN
inlawrev-2246	466	12	listed	list	VERB
inlawrev-2246	466	13	in	in	ADP
inlawrev-2246	466	14	the	the	DET
inlawrev-2246	466	15	statute	statute	NOUN
inlawrev-2246	466	16	in	in	ADP
inlawrev-2246	466	17	making	make	VERB
inlawrev-2246	466	18	every	every	DET
inlawrev-2246	466	19	appraisal	appraisal	NOUN
inlawrev-2246	466	20	,	,	PUNCT
inlawrev-2246	466	21	the	the	DET
inlawrev-2246	466	22	board	board	NOUN
inlawrev-2246	466	23	is	be	AUX
inlawrev-2246	466	24	required	require	VERB
inlawrev-2246	466	25	to	to	PART
inlawrev-2246	466	26	determine	determine	VERB
inlawrev-2246	466	27	which	which	DET
inlawrev-2246	466	28	ones	one	NOUN
inlawrev-2246	466	29	are	be	AUX
inlawrev-2246	466	30	applicable	applicable	ADJ
inlawrev-2246	466	31	and	and	CCONJ
inlawrev-2246	466	32	then	then	ADV
inlawrev-2246	466	33	to	to	PART
inlawrev-2246	466	34	use	use	VERB
inlawrev-2246	466	35	those	those	DET
inlawrev-2246	466	36	factors	factor	NOUN
inlawrev-2246	466	37	in	in	ADP
inlawrev-2246	466	38	appraising	appraise	VERB
inlawrev-2246	466	39	the	the	DET
inlawrev-2246	466	40	value	value	NOUN
inlawrev-2246	466	41	of	of	ADP
inlawrev-2246	466	42	the	the	DET
inlawrev-2246	466	43	property	property	NOUN
inlawrev-2246	466	44	.	.	PUNCT
inlawrev-2246	467	1	the	the	DET
inlawrev-2246	467	2	court	court	NOUN
inlawrev-2246	467	3	of	of	ADP
inlawrev-2246	467	4	appeals	appeal	NOUN
inlawrev-2246	467	5	also	also	ADV
inlawrev-2246	467	6	held	hold	VERB
inlawrev-2246	467	7	that	that	SCONJ
inlawrev-2246	467	8	the	the	DET
inlawrev-2246	467	9	trial	trial	NOUN
inlawrev-2246	467	10	court	court	NOUN
inlawrev-2246	467	11	return	return	NOUN
inlawrev-2246	467	12	is	be	AUX
inlawrev-2246	467	13	filed	file	VERB
inlawrev-2246	467	14	if	if	SCONJ
inlawrev-2246	467	15	it	it	PRON
inlawrev-2246	467	16	is	be	AUX
inlawrev-2246	467	17	filed	file	VERB
inlawrev-2246	467	18	after	after	ADP
inlawrev-2246	467	19	may	may	PROPN
inlawrev-2246	467	20	16	16	NUM
inlawrev-2246	467	21	of	of	ADP
inlawrev-2246	467	22	the	the	DET
inlawrev-2246	467	23	assessment	assessment	NOUN
inlawrev-2246	467	24	year	year	NOUN
inlawrev-2246	467	25	,	,	PUNCT
inlawrev-2246	467	26	whichever	whichever	PRON
inlawrev-2246	467	27	is	be	AUX
inlawrev-2246	467	28	later	later	ADV
inlawrev-2246	467	29	.	.	PUNCT
inlawrev-2246	467	30	'	'	PUNCT
inlawrev-2246	467	31	°	°	NOUN
inlawrev-2246	467	32	°	°	NOUN
inlawrev-2246	467	33	the	the	DET
inlawrev-2246	467	34	court	court	NOUN
inlawrev-2246	467	35	found	find	VERB
inlawrev-2246	467	36	the	the	DET
inlawrev-2246	467	37	longer	long	ADJ
inlawrev-2246	467	38	limitation	limitation	NOUN
inlawrev-2246	467	39	period	period	NOUN
inlawrev-2246	467	40	of	of	ADP
inlawrev-2246	467	41	three	three	NUM
inlawrev-2246	467	42	years	year	NOUN
inlawrev-2246	467	43	specified	specify	VERB
inlawrev-2246	467	44	in	in	ADP
inlawrev-2246	467	45	the	the	DET
inlawrev-2246	467	46	case	case	NOUN
inlawrev-2246	467	47	of	of	ADP
inlawrev-2246	467	48	undervalued	undervalued	ADJ
inlawrev-2246	467	49	or	or	CCONJ
inlawrev-2246	467	50	omitted	omit	VERB
inlawrev-2246	467	51	property	property	NOUN
inlawrev-2246	467	52	in	in	ADP
inlawrev-2246	467	53	ind	ind	PROPN
inlawrev-2246	467	54	.	.	PUNCT
inlawrev-2246	468	1	code	code	PROPN
inlawrev-2246	468	2	§	§	PROPN
inlawrev-2246	468	3	6	6	NUM
inlawrev-2246	468	4	-	-	SYM
inlawrev-2246	468	5	1	1	NUM
inlawrev-2246	468	6	-	-	PUNCT
inlawrev-2246	468	7	30	30	NUM
inlawrev-2246	468	8	-	-	SYM
inlawrev-2246	468	9	2	2	NUM
inlawrev-2246	468	10	(	(	PUNCT
inlawrev-2246	468	11	bums	bum	NOUN
inlawrev-2246	468	12	1972	1972	NUM
inlawrev-2246	468	13	)	)	PUNCT
inlawrev-2246	468	14	,	,	PUNCT
inlawrev-2246	468	15	now	now	ADV
inlawrev-2246	468	16	codified	codify	VERB
inlawrev-2246	468	17	at	at	ADP
inlawrev-2246	468	18	i	i	PROPN
inlawrev-2246	468	19	d.	d.	PROPN
inlawrev-2246	468	20	§	§	PROPN
inlawrev-2246	468	21	6	6	NUM
inlawrev-2246	468	22	-	-	SYM
inlawrev-2246	468	23	1.1	1.1	NUM
inlawrev-2246	468	24	-	-	PUNCT
inlawrev-2246	468	25	9	9	NUM
inlawrev-2246	468	26	-	-	SYM
inlawrev-2246	468	27	3	3	NUM
inlawrev-2246	468	28	(	(	PUNCT
inlawrev-2246	468	29	burns	burn	NOUN
inlawrev-2246	468	30	supp	supp	NOUN
inlawrev-2246	468	31	.	.	PUNCT
inlawrev-2246	469	1	1976	1976	NUM
inlawrev-2246	469	2	)	)	PUNCT
inlawrev-2246	469	3	,	,	PUNCT
inlawrev-2246	469	4	to	to	PART
inlawrev-2246	469	5	be	be	AUX
inlawrev-2246	469	6	inapplicable	inapplicable	ADJ
inlawrev-2246	469	7	.	.	PUNCT
inlawrev-2246	470	1	this	this	DET
inlawrev-2246	470	2	longer	long	ADJ
inlawrev-2246	470	3	period	period	NOUN
inlawrev-2246	470	4	does	do	AUX
inlawrev-2246	470	5	not	not	PART
inlawrev-2246	470	6	apply	apply	VERB
inlawrev-2246	470	7	where	where	SCONJ
inlawrev-2246	470	8	the	the	DET
inlawrev-2246	470	9	taxpayer	taxpayer	NOUN
inlawrev-2246	470	10	files	file	VERB
inlawrev-2246	470	11	a	a	DET
inlawrev-2246	470	12	return	return	NOUN
inlawrev-2246	470	13	in	in	ADP
inlawrev-2246	470	14	substantial	substantial	ADJ
inlawrev-2246	470	15	compliance	compliance	NOUN
inlawrev-2246	470	16	with	with	ADP
inlawrev-2246	470	17	the	the	DET
inlawrev-2246	470	18	statute	statute	NOUN
inlawrev-2246	470	19	and	and	CCONJ
inlawrev-2246	470	20	regulations	regulation	NOUN
inlawrev-2246	470	21	of	of	ADP
inlawrev-2246	470	22	the	the	DET
inlawrev-2246	470	23	state	state	NOUN
inlawrev-2246	470	24	board	board	NOUN
inlawrev-2246	470	25	of	of	ADP
inlawrev-2246	470	26	tax	tax	NOUN
inlawrev-2246	470	27	(	(	PUNCT
inlawrev-2246	470	28	commissioners	commissioner	NOUN
inlawrev-2246	470	29	.	.	PUNCT
inlawrev-2246	471	1	in	in	ADP
inlawrev-2246	471	2	addition	addition	NOUN
inlawrev-2246	471	3	,	,	PUNCT
inlawrev-2246	471	4	ind	ind	PROPN
inlawrev-2246	471	5	.	.	PUNCT
inlawrev-2246	471	6	code	code	PROPN
inlawrev-2246	471	7	§	§	PROPN
inlawrev-2246	471	8	6	6	NUM
inlawrev-2246	471	9	-	-	SYM
inlawrev-2246	471	10	1	1	NUM
inlawrev-2246	471	11	-	-	PUNCT
inlawrev-2246	471	12	31	31	NUM
inlawrev-2246	471	13	-	-	SYM
inlawrev-2246	471	14	15	15	NUM
inlawrev-2246	471	15	(	(	PUNCT
inlawrev-2246	471	16	bums	bum	NOUN
inlawrev-2246	471	17	1972	1972	NUM
inlawrev-2246	471	18	)	)	PUNCT
inlawrev-2246	471	19	,	,	PUNCT
inlawrev-2246	471	20	now	now	ADV
inlawrev-2246	471	21	codified	codify	VERB
inlawrev-2246	471	22	at	at	ADP
inlawrev-2246	471	23	i	i	PROPN
inlawrev-2246	471	24	d.	d.	PROPN
inlawrev-2246	471	25	§	§	PROPN
inlawrev-2246	471	26	6	6	NUM
inlawrev-2246	471	27	-	-	SYM
inlawrev-2246	471	28	1.1	1.1	NUM
inlawrev-2246	471	29	-	-	PUNCT
inlawrev-2246	471	30	16	16	NUM
inlawrev-2246	471	31	-	-	SYM
inlawrev-2246	471	32	4	4	NUM
inlawrev-2246	471	33	(	(	PUNCT
inlawrev-2246	471	34	bums	bum	NOUN
inlawrev-2246	471	35	supp	supp	NOUN
inlawrev-2246	471	36	.	.	PUNCT
inlawrev-2246	471	37	1976	1976	NUM
inlawrev-2246	471	38	)	)	PUNCT
inlawrev-2246	471	39	,	,	PUNCT
inlawrev-2246	471	40	provides	provide	VERB
inlawrev-2246	471	41	that	that	SCONJ
inlawrev-2246	471	42	in	in	ADP
inlawrev-2246	471	43	case	case	NOUN
inlawrev-2246	471	44	of	of	ADP
inlawrev-2246	471	45	any	any	DET
inlawrev-2246	471	46	conflict	conflict	NOUN
inlawrev-2246	471	47	the	the	DET
inlawrev-2246	471	48	shorter	short	ADJ
inlawrev-2246	471	49	limitation	limitation	NOUN
inlawrev-2246	471	50	period	period	NOUN
inlawrev-2246	471	51	is	be	AUX
inlawrev-2246	471	52	controlling	control	VERB
inlawrev-2246	471	53	.	.	PUNCT
inlawrev-2246	472	1	'	'	PUNCT
inlawrev-2246	472	2	°	°	ADP
inlawrev-2246	472	3	'	'	PART
inlawrev-2246	472	4	ind	ind	NOUN
inlawrev-2246	472	5	.	.	PUNCT
inlawrev-2246	473	1	admin	admin	PROPN
inlawrev-2246	473	2	.	.	PUNCT
inlawrev-2246	474	1	r.	r.	PROPN
inlawrev-2246	474	2	&	&	CCONJ
inlawrev-2246	474	3	regs	regs	PROPN
inlawrev-2246	474	4	.	.	PUNCT
inlawrev-2246	475	1	ann	ann	PROPN
inlawrev-2246	475	2	.	.	PROPN
inlawrev-2246	475	3	rule	rule	NOUN
inlawrev-2246	475	4	(	(	PUNCT
inlawrev-2246	475	5	6	6	NUM
inlawrev-2246	475	6	-	-	SYM
inlawrev-2246	475	7	1.1	1.1	NUM
inlawrev-2246	475	8	-	-	PUNCT
inlawrev-2246	475	9	3	3	NUM
inlawrev-2246	475	10	-	-	SYM
inlawrev-2246	475	11	9	9	NUM
inlawrev-2246	475	12	)	)	PUNCT
inlawrev-2246	475	13	-13	-13	PUNCT
inlawrev-2246	475	14	(	(	PUNCT
inlawrev-2246	475	15	bums	bum	NOUN
inlawrev-2246	475	16	1976	1976	NUM
inlawrev-2246	475	17	)	)	PUNCT
inlawrev-2246	475	18	.	.	PUNCT
inlawrev-2246	475	19	'	'	PUNCT
inlawrev-2246	475	20	°	°	ADP
inlawrev-2246	475	21	2lnd	2lnd	NUM
inlawrev-2246	475	22	.	.	PUNCT
inlawrev-2246	476	1	code	code	PROPN
inlawrev-2246	476	2	§	§	PROPN
inlawrev-2246	476	3	6	6	NUM
inlawrev-2246	476	4	-	-	SYM
inlawrev-2246	476	5	1	1	NUM
inlawrev-2246	476	6	-	-	PUNCT
inlawrev-2246	476	7	33	33	NUM
inlawrev-2246	476	8	-	-	SYM
inlawrev-2246	476	9	3	3	NUM
inlawrev-2246	476	10	(	(	PUNCT
inlawrev-2246	476	11	bums	bum	NOUN
inlawrev-2246	476	12	1972	1972	NUM
inlawrev-2246	476	13	)	)	PUNCT
inlawrev-2246	476	14	,	,	PUNCT
inlawrev-2246	476	15	now	now	ADV
inlawrev-2246	476	16	codified	codify	VERB
inlawrev-2246	476	17	at	at	ADP
inlawrev-2246	476	18	i	i	PROPN
inlawrev-2246	476	19	d.	d.	PROPN
inlawrev-2246	476	20	§	§	PROPN
inlawrev-2246	476	21	6	6	NUM
inlawrev-2246	476	22	-	-	SYM
inlawrev-2246	476	23	1.1	1.1	NUM
inlawrev-2246	476	24	-	-	PUNCT
inlawrev-2246	476	25	31	31	NUM
inlawrev-2246	476	26	-	-	SYM
inlawrev-2246	476	27	6	6	NUM
inlawrev-2246	476	28	(	(	PUNCT
inlawrev-2246	476	29	bums	bum	NOUN
inlawrev-2246	476	30	supp	supp	NOUN
inlawrev-2246	476	31	.	.	PUNCT
inlawrev-2246	476	32	1976	1976	NUM
inlawrev-2246	476	33	)	)	PUNCT
inlawrev-2246	476	34	.	.	PUNCT
inlawrev-2246	477	1	'	'	PUNCT
inlawrev-2246	477	2	°	°	NOUN
inlawrev-2246	477	3	^ind	^ind	NUM
inlawrev-2246	477	4	.	.	PUNCT
inlawrev-2246	477	5	code	code	PROPN
inlawrev-2246	477	6	§	§	PROPN
inlawrev-2246	477	7	6	6	NUM
inlawrev-2246	477	8	-	-	SYM
inlawrev-2246	477	9	1	1	NUM
inlawrev-2246	477	10	-	-	PUNCT
inlawrev-2246	477	11	33	33	NUM
inlawrev-2246	477	12	-	-	SYM
inlawrev-2246	477	13	2	2	NUM
inlawrev-2246	477	14	(	(	PUNCT
inlawrev-2246	477	15	burns	burn	NOUN
inlawrev-2246	477	16	1972	1972	NUM
inlawrev-2246	477	17	)	)	PUNCT
inlawrev-2246	477	18	,	,	PUNCT
inlawrev-2246	477	19	now	now	ADV
inlawrev-2246	477	20	codified	codify	VERB
inlawrev-2246	477	21	at	at	ADP
inlawrev-2246	477	22	i	i	PROPN
inlawrev-2246	477	23	d.	d.	PROPN
inlawrev-2246	477	24	§	§	AUX
inlawrev-2246	477	25	6	6	NUM
inlawrev-2246	477	26	-	-	SYM
inlawrev-2246	477	27	1.1	1.1	NUM
inlawrev-2246	477	28	-	-	PUNCT
inlawrev-2246	477	29	31	31	NUM
inlawrev-2246	477	30	-	-	SYM
inlawrev-2246	477	31	5	5	NUM
inlawrev-2246	477	32	(	(	PUNCT
inlawrev-2246	477	33	bums	bum	NOUN
inlawrev-2246	477	34	supp	supp	NOUN
inlawrev-2246	477	35	.	.	PUNCT
inlawrev-2246	477	36	1976	1976	NUM
inlawrev-2246	477	37	)	)	PUNCT
inlawrev-2246	477	38	.	.	PUNCT
inlawrev-2246	478	1	the	the	DET
inlawrev-2246	478	2	recodification	recodification	NOUN
inlawrev-2246	478	3	does	do	AUX
inlawrev-2246	478	4	not	not	PART
inlawrev-2246	478	5	si)ecificially	si)ecificially	ADV
inlawrev-2246	478	6	include	include	VERB
inlawrev-2246	478	7	the	the	DET
inlawrev-2246	478	8	requirement	requirement	NOUN
inlawrev-2246	478	9	that	that	SCONJ
inlawrev-2246	478	10	all	all	DET
inlawrev-2246	478	11	factors	factor	NOUN
inlawrev-2246	478	12	must	must	AUX
inlawrev-2246	478	13	be	be	AUX
inlawrev-2246	478	14	considered	consider	VERB
inlawrev-2246	478	15	.	.	PUNCT
inlawrev-2246	479	1	'	'	PUNCT
inlawrev-2246	479	2	°	°	NOUN
inlawrev-2246	479	3	^330	^330	NUM
inlawrev-2246	479	4	n.e.2d	n.e.2d	NOUN
inlawrev-2246	479	5	394	394	NUM
inlawrev-2246	479	6	(	(	PUNCT
inlawrev-2246	479	7	ind	ind	NOUN
inlawrev-2246	479	8	.	.	PUNCT
inlawrev-2246	480	1	ct	ct	PROPN
inlawrev-2246	480	2	.	.	PUNCT
inlawrev-2246	481	1	app	app	PROPN
inlawrev-2246	481	2	.	.	PROPN
inlawrev-2246	481	3	1975	1975	NUM
inlawrev-2246	481	4	)	)	PUNCT
inlawrev-2246	481	5	.	.	PUNCT
inlawrev-2246	482	1	360	360	NUM
inlawrev-2246	482	2	indiana	indiana	PROPN
inlawrev-2246	482	3	law	law	PROPN
inlawrev-2246	482	4	review	review	NOUN
inlawrev-2246	482	5	[	[	X
inlawrev-2246	482	6	vol	vol	NOUN
inlawrev-2246	482	7	.	.	PUNCT
inlawrev-2246	483	1	10:360	10:360	PROPN
inlawrev-2246	483	2	could	could	AUX
inlawrev-2246	483	3	not	not	PART
inlawrev-2246	483	4	fix	fix	VERB
inlawrev-2246	483	5	the	the	DET
inlawrev-2246	483	6	value	value	NOUN
inlawrev-2246	483	7	of	of	ADP
inlawrev-2246	483	8	property	property	NOUN
inlawrev-2246	483	9	on	on	ADP
inlawrev-2246	483	10	an	an	DET
inlawrev-2246	483	11	appeal	appeal	NOUN
inlawrev-2246	483	12	from	from	ADP
inlawrev-2246	483	13	the	the	DET
inlawrev-2246	483	14	board	board	NOUN
inlawrev-2246	483	15	,	,	PUNCT
inlawrev-2246	483	16	since	since	SCONJ
inlawrev-2246	483	17	the	the	DET
inlawrev-2246	483	18	proper	proper	ADJ
inlawrev-2246	483	19	procedure	procedure	NOUN
inlawrev-2246	483	20	is	be	AUX
inlawrev-2246	483	21	to	to	PART
inlawrev-2246	483	22	remand	remand	VERB
inlawrev-2246	483	23	the	the	DET
inlawrev-2246	483	24	matter	matter	NOUN
inlawrev-2246	483	25	to	to	ADP
inlawrev-2246	483	26	the	the	DET
inlawrev-2246	483	27	board	board	NOUN
inlawrev-2246	483	28	for	for	ADP
inlawrev-2246	483	29	reassessment	reassessment	NOUN
inlawrev-2246	483	30	.	.	PUNCT
inlawrev-2246	484	1	'	'	PUNCT
inlawrev-2246	484	2	°	°	NOUN
inlawrev-2246	484	3	^	^	SYM
inlawrev-2246	484	4	xviii	xviii	PROPN
inlawrev-2246	484	5	.	.	PUNCT
inlawrev-2246	485	1	torts	torts	PROPN
inlawrev-2246	485	2	james	james	PROPN
inlawrev-2246	485	3	j.	j.	PROPN
inlawrev-2246	485	4	brennan	brennan	PROPN
inlawrev-2246	485	5	*	*	PROPN
inlawrev-2246	485	6	the	the	DET
inlawrev-2246	485	7	purpose	purpose	NOUN
inlawrev-2246	485	8	of	of	ADP
inlawrev-2246	485	9	this	this	DET
inlawrev-2246	485	10	discussion	discussion	NOUN
inlawrev-2246	485	11	is	be	AUX
inlawrev-2246	485	12	to	to	PART
inlawrev-2246	485	13	highlight	highlight	VERB
inlawrev-2246	485	14	selected	select	VERB
inlawrev-2246	485	15	judicial	judicial	ADJ
inlawrev-2246	485	16	decisions	decision	NOUN
inlawrev-2246	485	17	in	in	ADP
inlawrev-2246	485	18	the	the	DET
inlawrev-2246	485	19	area	area	NOUN
inlawrev-2246	485	20	of	of	ADP
inlawrev-2246	485	21	tort	tort	NOUN
inlawrev-2246	485	22	law	law	NOUN
inlawrev-2246	485	23	.	.	PUNCT
inlawrev-2246	486	1	not	not	PART
inlawrev-2246	486	2	all	all	DET
inlawrev-2246	486	3	tort	tort	NOUN
inlawrev-2246	486	4	cases	case	NOUN
inlawrev-2246	486	5	decided	decide	VERB
inlawrev-2246	486	6	during	during	ADP
inlawrev-2246	486	7	the	the	DET
inlawrev-2246	486	8	survey	survey	NOUN
inlawrev-2246	486	9	period	period	NOUN
inlawrev-2246	486	10	have	have	AUX
inlawrev-2246	486	11	been	be	AUX
inlawrev-2246	486	12	discussed	discuss	VERB
inlawrev-2246	486	13	,	,	PUNCT
inlawrev-2246	486	14	but	but	CCONJ
inlawrev-2246	486	15	an	an	DET
inlawrev-2246	486	16	effort	effort	NOUN
inlawrev-2246	486	17	has	have	AUX
inlawrev-2246	486	18	been	be	AUX
inlawrev-2246	486	19	made	make	VERB
inlawrev-2246	486	20	to	to	PART
inlawrev-2246	486	21	note	note	VERB
inlawrev-2246	486	22	recent	recent	ADJ
inlawrev-2246	486	23	developments	development	NOUN
inlawrev-2246	486	24	and	and	CCONJ
inlawrev-2246	486	25	significant	significant	ADJ
inlawrev-2246	486	26	clarifications	clarification	NOUN
inlawrev-2246	486	27	and	and	CCONJ
inlawrev-2246	486	28	affirmations	affirmation	NOUN
inlawrev-2246	486	29	of	of	ADP
inlawrev-2246	486	30	indiana	indiana	PROPN
inlawrev-2246	486	31	law	law	PROPN
inlawrev-2246	486	32	.	.	PUNCT
inlawrev-2246	487	1	because	because	SCONJ
inlawrev-2246	487	2	this	this	DET
inlawrev-2246	487	3	discussion	discussion	NOUN
inlawrev-2246	487	4	is	be	AUX
inlawrev-2246	487	5	synoptic	synoptic	ADJ
inlawrev-2246	487	6	in	in	ADP
inlawrev-2246	487	7	nature	nature	NOUN
inlawrev-2246	487	8	,	,	PUNCT
inlawrev-2246	487	9	it	it	PRON
inlawrev-2246	487	10	does	do	AUX
inlawrev-2246	487	11	not	not	PART
inlawrev-2246	487	12	purport	purport	VERB
inlawrev-2246	487	13	to	to	PART
inlawrev-2246	487	14	provide	provide	VERB
inlawrev-2246	487	15	either	either	CCONJ
inlawrev-2246	487	16	extensive	extensive	ADJ
inlawrev-2246	487	17	coverage	coverage	NOUN
inlawrev-2246	487	18	or	or	CCONJ
inlawrev-2246	487	19	extensive	extensive	ADJ
inlawrev-2246	487	20	analysis	analysis	NOUN
inlawrev-2246	487	21	of	of	ADP
inlawrev-2246	487	22	the	the	DET
inlawrev-2246	487	23	cases	case	NOUN
inlawrev-2246	487	24	.	.	PUNCT
inlawrev-2246	488	1	a.	a.	NOUN
inlawrev-2246	488	2	limitations	limitation	NOUN
inlawrev-2246	488	3	on	on	ADP
inlawrev-2246	488	4	duty	duty	NOUN
inlawrev-2246	488	5	1	1	NUM
inlawrev-2246	488	6	.	.	PUNCT
inlawrev-2246	489	1	the	the	DET
inlawrev-2246	489	2	guest	guest	PROPN
inlawrev-2246	489	3	statute	statute	NOUN
inlawrev-2246	489	4	the	the	DET
inlawrev-2246	489	5	indiana	indiana	PROPN
inlawrev-2246	489	6	guest	guest	PROPN
inlawrev-2246	489	7	statute	statute	PROPN
inlawrev-2246	489	8	'	'	PUNCT
inlawrev-2246	489	9	withstood	withstand	VERB
inlawrev-2246	489	10	a	a	DET
inlawrev-2246	489	11	vigorous	vigorous	ADJ
inlawrev-2246	489	12	equal	equal	ADJ
inlawrev-2246	489	13	protection	protection	NOUN
inlawrev-2246	489	14	challenge	challenge	NOUN
inlawrev-2246	489	15	during	during	ADP
inlawrev-2246	489	16	the	the	DET
inlawrev-2246	489	17	survey	survey	NOUN
inlawrev-2246	489	18	period	period	NOUN
inlawrev-2246	489	19	.	.	PUNCT
inlawrev-2246	490	1	in	in	ADP
inlawrev-2246	490	2	sidle	sidle	NOUN
inlawrev-2246	490	3	v.	v.	ADP
inlawrev-2246	490	4	majors,^	majors,^	PRON
inlawrev-2246	490	5	a	a	DET
inlawrev-2246	490	6	guest	guest	NOUN
inlawrev-2246	490	7	passenger	passenger	NOUN
inlawrev-2246	490	8	who	who	PRON
inlawrev-2246	490	9	was	be	AUX
inlawrev-2246	490	10	injured	injure	VERB
inlawrev-2246	490	11	in	in	ADP
inlawrev-2246	490	12	an	an	DET
inlawrev-2246	490	13	automobile	automobile	NOUN
inlawrev-2246	490	14	driven	drive	VERB
inlawrev-2246	490	15	by	by	ADP
inlawrev-2246	490	16	the	the	DET
inlawrev-2246	490	17	defendant	defendant	NOUN
inlawrev-2246	490	18	appealed	appeal	VERB
inlawrev-2246	490	19	the	the	DET
inlawrev-2246	490	20	dismissal	dismissal	NOUN
inlawrev-2246	490	21	of	of	ADP
inlawrev-2246	490	22	her	her	PRON
inlawrev-2246	490	23	negligence	negligence	NOUN
inlawrev-2246	490	24	complaint	complaint	NOUN
inlawrev-2246	490	25	on	on	ADP
inlawrev-2246	490	26	the	the	DET
inlawrev-2246	490	27	ground	ground	NOUN
inlawrev-2246	490	28	that	that	SCONJ
inlawrev-2246	490	29	the	the	DET
inlawrev-2246	490	30	guest	guest	NOUN
inlawrev-2246	490	31	statute	statute	NOUN
inlawrev-2246	490	32	violated	violate	VERB
inlawrev-2246	490	33	the	the	DET
inlawrev-2246	490	34	fourteenth	fourteenth	ADJ
inlawrev-2246	490	35	amendment	amendment	NOUN
inlawrev-2246	490	36	to	to	ADP
inlawrev-2246	490	37	the	the	DET
inlawrev-2246	490	38	united	united	PROPN
inlawrev-2246	490	39	states	states	PROPN
inlawrev-2246	490	40	constitution	constitution	NOUN
inlawrev-2246	490	41	and	and	CCONJ
inlawrev-2246	490	42	article	article	NOUN
inlawrev-2246	490	43	1	1	NUM
inlawrev-2246	490	44	,	,	PUNCT
inlawrev-2246	490	45	sections	section	NOUN
inlawrev-2246	490	46	12	12	NUM
inlawrev-2246	490	47	and	and	CCONJ
inlawrev-2246	490	48	23	23	NUM
inlawrev-2246	490	49	of	of	ADP
inlawrev-2246	490	50	the	the	DET
inlawrev-2246	490	51	indiana	indiana	PROPN
inlawrev-2246	490	52	constitution	constitution	PROPN
inlawrev-2246	490	53	.	.	PUNCT
inlawrev-2246	491	1	the	the	DET
inlawrev-2246	491	2	seventh	seventh	ADJ
inlawrev-2246	491	3	circuit	circuit	NOUN
inlawrev-2246	491	4	court	court	NOUN
inlawrev-2246	491	5	of	of	ADP
inlawrev-2246	491	6	appeals	appeal	NOUN
inlawrev-2246	491	7	,	,	PUNCT
inlawrev-2246	491	8	before	before	ADP
inlawrev-2246	491	9	addressing	address	VERB
inlawrev-2246	491	10	the	the	DET
inlawrev-2246	491	11	questions	question	NOUN
inlawrev-2246	491	12	of	of	ADP
inlawrev-2246	491	13	federal	federal	ADJ
inlawrev-2246	491	14	law	law	NOUN
inlawrev-2246	491	15	,	,	PUNCT
inlawrev-2246	491	16	certified	certify	VERB
inlawrev-2246	491	17	the	the	DET
inlawrev-2246	491	18	questions	question	NOUN
inlawrev-2246	491	19	of	of	ADP
inlawrev-2246	491	20	state	state	NOUN
inlawrev-2246	491	21	law	law	NOUN
inlawrev-2246	491	22	to	to	ADP
inlawrev-2246	491	23	the	the	DET
inlawrev-2246	491	24	indiana	indiana	PROPN
inlawrev-2246	491	25	supreme	supreme	PROPN
inlawrev-2246	491	26	court	court	PROPN
inlawrev-2246	491	27	pursuant	pursuant	VERB
inlawrev-2246	491	28	to	to	PART
inlawrev-2246	491	29	rule	rule	VERB
inlawrev-2246	491	30	15	15	NUM
inlawrev-2246	491	31	(	(	PUNCT
inlawrev-2246	491	32	n	n	CCONJ
inlawrev-2246	491	33	)	)	PUNCT
inlawrev-2246	491	34	of	of	ADP
inlawrev-2246	491	35	the	the	DET
inlawrev-2246	491	36	indiana	indiana	PROPN
inlawrev-2246	491	37	rules	rule	NOUN
inlawrev-2246	491	38	of	of	ADP
inlawrev-2246	491	39	appellate	appellate	ADJ
inlawrev-2246	491	40	procedure	procedure	NOUN
inlawrev-2246	491	41	.	.	PUNCT
inlawrev-2246	492	1	in	in	ADP
inlawrev-2246	492	2	an	an	DET
inlawrev-2246	492	3	opinion	opinion	NOUN
inlawrev-2246	492	4	couched	couch	VERB
inlawrev-2246	492	5	with	with	ADP
inlawrev-2246	492	6	judicial	judicial	ADJ
inlawrev-2246	492	7	restraint,^	restraint,^	PROPN
inlawrev-2246	492	8	the	the	DET
inlawrev-2246	492	9	supreme	supreme	PROPN
inlawrev-2246	492	10	^^see	^^see	X
inlawrev-2246	492	11	ind	ind	PROPN
inlawrev-2246	492	12	.	.	PUNCT
inlawrev-2246	493	1	code	code	PROPN
inlawrev-2246	493	2	§	§	PROPN
inlawrev-2246	493	3	6	6	NUM
inlawrev-2246	493	4	-	-	SYM
inlawrev-2246	493	5	1.1	1.1	NUM
inlawrev-2246	493	6	-	-	PUNCT
inlawrev-2246	493	7	15	15	NUM
inlawrev-2246	493	8	-	-	SYM
inlawrev-2246	493	9	8	8	NUM
inlawrev-2246	493	10	(	(	PUNCT
inlawrev-2246	493	11	burns	burn	NOUN
inlawrev-2246	493	12	supp	supp	NOUN
inlawrev-2246	493	13	.	.	PUNCT
inlawrev-2246	494	1	1976	1976	NUM
inlawrev-2246	494	2	)	)	PUNCT
inlawrev-2246	495	1	;	;	PUNCT
inlawrev-2246	495	2	indiana	indiana	PROPN
inlawrev-2246	495	3	state	state	PROPN
inlawrev-2246	495	4	bd	bd	PROPN
inlawrev-2246	495	5	.	.	PROPN
inlawrev-2246	495	6	of	of	ADP
inlawrev-2246	495	7	tax	tax	NOUN
inlawrev-2246	495	8	comm'rs	comm'rs	PROPN
inlawrev-2246	495	9	v.	v.	ADP
inlawrev-2246	495	10	pappas	pappas	PROPN
inlawrev-2246	495	11	,	,	PUNCT
inlawrev-2246	495	12	302	302	NUM
inlawrev-2246	495	13	n.e.2d	n.e.2d	NOUN
inlawrev-2246	495	14	858	858	NUM
inlawrev-2246	495	15	(	(	PUNCT
inlawrev-2246	495	16	ind	ind	NOUN
inlawrev-2246	495	17	.	.	PUNCT
inlawrev-2246	496	1	ct	ct	PROPN
inlawrev-2246	496	2	.	.	PUNCT
inlawrev-2246	497	1	app	app	PROPN
inlawrev-2246	497	2	.	.	PROPN
inlawrev-2246	497	3	1973	1973	NUM
inlawrev-2246	497	4	)	)	PUNCT
inlawrev-2246	497	5	.	.	PUNCT
inlawrev-2246	498	1	member	member	NOUN
inlawrev-2246	498	2	of	of	ADP
inlawrev-2246	498	3	the	the	DET
inlawrev-2246	498	4	indiana	indiana	PROPN
inlawrev-2246	498	5	bar	bar	PROPN
inlawrev-2246	498	6	.	.	PUNCT
inlawrev-2246	499	1	b.s	b.s	PROPN
inlawrev-2246	499	2	.	.	PROPN
inlawrev-2246	499	3	,	,	PUNCT
inlawrev-2246	499	4	purdue	purdue	PROPN
inlawrev-2246	499	5	university	university	NOUN
inlawrev-2246	499	6	,	,	PUNCT
inlawrev-2246	499	7	1972	1972	NUM
inlawrev-2246	499	8	;	;	PUNCT
inlawrev-2246	499	9	j.d	j.d	PROPN
inlawrev-2246	499	10	.	.	PROPN
inlawrev-2246	499	11	,	,	PUNCT
inlawrev-2246	499	12	indiana	indiana	PROPN
inlawrev-2246	499	13	university	university	PROPN
inlawrev-2246	499	14	school	school	NOUN
inlawrev-2246	499	15	of	of	ADP
inlawrev-2246	499	16	law	law	NOUN
inlawrev-2246	499	17	—	—	PUNCT
inlawrev-2246	499	18	indianapolis	indianapolis	PROPN
inlawrev-2246	499	19	,	,	PUNCT
inlawrev-2246	499	20	1975	1975	NUM
inlawrev-2246	499	21	.	.	PUNCT
inlawrev-2246	500	1	the	the	DET
inlawrev-2246	500	2	author	author	NOUN
inlawrev-2246	500	3	wishes	wish	VERB
inlawrev-2246	500	4	to	to	PART
inlawrev-2246	500	5	express	express	VERB
inlawrev-2246	500	6	his	his	PRON
inlawrev-2246	500	7	appreciation	appreciation	NOUN
inlawrev-2246	500	8	to	to	ADP
inlawrev-2246	500	9	lynn	lynn	PROPN
inlawrev-2246	500	10	brundage	brundage	PROPN
inlawrev-2246	500	11	for	for	ADP
inlawrev-2246	500	12	her	her	PRON
inlawrev-2246	500	13	assistance	assistance	NOUN
inlawrev-2246	500	14	in	in	ADP
inlawrev-2246	500	15	the	the	DET
inlawrev-2246	500	16	preparation	preparation	NOUN
inlawrev-2246	500	17	of	of	ADP
inlawrev-2246	500	18	this	this	DET
inlawrev-2246	500	19	comment	comment	NOUN
inlawrev-2246	500	20	,	,	PUNCT
inlawrev-2246	500	21	and	and	CCONJ
inlawrev-2246	500	22	to	to	ADP
inlawrev-2246	500	23	j.	j.	PROPN
inlawrev-2246	500	24	randall	randall	PROPN
inlawrev-2246	500	25	aikman	aikman	PROPN
inlawrev-2246	500	26	for	for	ADP
inlawrev-2246	500	27	his	his	PRON
inlawrev-2246	500	28	work	work	NOUN
inlawrev-2246	500	29	in	in	ADP
inlawrev-2246	500	30	authoring	author	VERB
inlawrev-2246	500	31	the	the	DET
inlawrev-2246	500	32	section	section	NOUN
inlawrev-2246	500	33	on	on	ADP
inlawrev-2246	500	34	damages	damage	NOUN
inlawrev-2246	500	35	.	.	PUNCT
inlawrev-2246	501	1	'	'	PUNCT
inlawrev-2246	501	2	ind	ind	NOUN
inlawrev-2246	501	3	.	.	PUNCT
inlawrev-2246	502	1	code	code	PROPN
inlawrev-2246	502	2	§	§	NOUN
inlawrev-2246	502	3	9	9	NUM
inlawrev-2246	502	4	-	-	SYM
inlawrev-2246	502	5	3	3	NUM
inlawrev-2246	502	6	-	-	PUNCT
inlawrev-2246	502	7	3	3	NUM
inlawrev-2246	502	8	-	-	SYM
inlawrev-2246	502	9	1	1	NUM
inlawrev-2246	502	10	(	(	PUNCT
inlawrev-2246	502	11	burns	burn	NOUN
inlawrev-2246	502	12	1973	1973	NUM
inlawrev-2246	502	13	)	)	PUNCT
inlawrev-2246	502	14	.	.	PUNCT
inlawrev-2246	503	1	^536	^536	NOUN
inlawrev-2246	503	2	f.2d	f.2d	ADP
inlawrev-2246	503	3	1156	1156	NUM
inlawrev-2246	503	4	(	(	PUNCT
inlawrev-2246	503	5	7th	7th	ADJ
inlawrev-2246	503	6	cir	cir	NOUN
inlawrev-2246	503	7	.	.	PUNCT
inlawrev-2246	503	8	)	)	PUNCT
inlawrev-2246	504	1	,	,	PUNCT
inlawrev-2246	504	2	certifying	certify	VERB
inlawrev-2246	504	3	questions	question	NOUN
inlawrev-2246	504	4	of	of	ADP
inlawrev-2246	504	5	state	state	NOUN
inlawrev-2246	504	6	law	law	NOUN
inlawrev-2246	504	7	to	to	ADP
inlawrev-2246	504	8	341	341	NUM
inlawrev-2246	504	9	n.e.2d	n.e.2d	NOUN
inlawrev-2246	504	10	763	763	NUM
inlawrev-2246	504	11	(	(	PUNCT
inlawrev-2246	504	12	ind	ind	NOUN
inlawrev-2246	504	13	.	.	PUNCT
inlawrev-2246	504	14	)	)	PUNCT
inlawrev-2246	504	15	,	,	PUNCT
inlawrev-2246	504	16	cert	cert	NOUN
inlawrev-2246	504	17	,	,	PUNCT
inlawrev-2246	504	18	denied	deny	VERB
inlawrev-2246	504	19	,	,	PUNCT
inlawrev-2246	504	20	w7	w7	ADJ
inlawrev-2246	504	21	s.	s.	PROPN
inlawrev-2246	504	22	ct	ct	PROPN
inlawrev-2246	504	23	.	.	PROPN
inlawrev-2246	505	1	366	366	NUM
inlawrev-2246	505	2	(	(	PUNCT
inlawrev-2246	505	3	1976	1976	NUM
inlawrev-2246	505	4	)	)	PUNCT
inlawrev-2246	505	5	.	.	PUNCT
inlawrev-2246	506	1	dempsey	dempsey	PROPN
inlawrev-2246	506	2	v.	v.	PROPN
inlawrev-2246	506	3	leonherdt	leonherdt	PROPN
inlawrev-2246	506	4	,	,	PUNCT
inlawrev-2246	506	5	341	341	NUM
inlawrev-2246	506	6	n.e.2d	n.e.2d	NOUN
inlawrev-2246	506	7	763	763	NUM
inlawrev-2246	506	8	(	(	PUNCT
inlawrev-2246	506	9	ind	ind	NOUN
inlawrev-2246	506	10	.	.	PUNCT
inlawrev-2246	506	11	1976	1976	NUM
inlawrev-2246	506	12	)	)	PUNCT
inlawrev-2246	506	13	was	be	AUX
inlawrev-2246	506	14	a	a	DET
inlawrev-2246	506	15	companion	companion	NOUN
inlawrev-2246	506	16	case	case	NOUN
inlawrev-2246	506	17	to	to	PART
inlawrev-2246	506	18	sidle	sidle	VERB
inlawrev-2246	506	19	.	.	PUNCT
inlawrev-2246	507	1	this	this	DET
inlawrev-2246	507	2	case	case	NOUN
inlawrev-2246	507	3	is	be	AUX
inlawrev-2246	507	4	also	also	ADV
inlawrev-2246	507	5	discussed	discuss	VERB
inlawrev-2246	507	6	in	in	ADP
inlawrev-2246	507	7	marsh	marsh	PROPN
inlawrev-2246	507	8	,	,	PUNCT
inlawrev-2246	507	9	constitutional	constitutional	ADJ
inlawrev-2246	507	10	law	law	NOUN
inlawrev-2246	507	11	,	,	PUNCT
inlawrev-2246	507	12	supra	supra	NOUN
inlawrev-2246	507	13	at	at	ADP
inlawrev-2246	507	14	133	133	NUM
inlawrev-2246	507	15	.	.	PUNCT
inlawrev-2246	508	1	for	for	ADP
inlawrev-2246	508	2	an	an	DET
inlawrev-2246	508	3	analysis	analysis	NOUN
inlawrev-2246	508	4	of	of	ADP
inlawrev-2246	508	5	sidle	sidle	NOUN
inlawrev-2246	508	6	,	,	PUNCT
inlawrev-2246	508	7	see	see	VERB
inlawrev-2246	508	8	9	9	NUM
inlawrev-2246	508	9	ind	ind	NOUN
inlawrev-2246	508	10	.	.	PUNCT
inlawrev-2246	509	1	l.	l.	PROPN
inlawrev-2246	509	2	rev	rev	PROPN
inlawrev-2246	509	3	.	.	PROPN
inlawrev-2246	509	4	885	885	NUM
inlawrev-2246	509	5	(	(	PUNCT
inlawrev-2246	509	6	1976	1976	NUM
inlawrev-2246	509	7	)	)	PUNCT
inlawrev-2246	509	8	.	.	PUNCT
inlawrev-2246	510	1	^341	^341	PUNCT
inlawrev-2246	510	2	n.e.2d	n.e.2d	NOUN
inlawrev-2246	510	3	763	763	NUM
inlawrev-2246	510	4	(	(	PUNCT
inlawrev-2246	510	5	ind	ind	NOUN
inlawrev-2246	510	6	.	.	PUNCT
inlawrev-2246	510	7	1976	1976	NUM
inlawrev-2246	510	8	)	)	PUNCT
inlawrev-2246	510	9	.	.	PUNCT
inlawrev-2246	511	1	the	the	DET
inlawrev-2246	511	2	extent	extent	NOUN
inlawrev-2246	511	3	to	to	PART
inlawrev-2246	511	4	which	which	PRON
inlawrev-2246	511	5	the	the	DET
inlawrev-2246	511	6	supreme	supreme	PROPN
inlawrev-2246	511	7	court	court	PROPN
inlawrev-2246	511	8	acted	act	VERB
inlawrev-2246	511	9	with	with	ADP
inlawrev-2246	511	10	restraint	restraint	NOUN
inlawrev-2246	511	11	is	be	AUX
inlawrev-2246	511	12	exemplified	exemplify	VERB
inlawrev-2246	511	13	by	by	ADP
inlawrev-2246	511	14	the	the	DET
inlawrev-2246	511	15	following	follow	VERB
inlawrev-2246	511	16	excerpt	excerpt	NOUN
inlawrev-2246	511	17	from	from	ADP
inlawrev-2246	511	18	the	the	DET
inlawrev-2246	511	19	opinion	opinion	NOUN
inlawrev-2246	511	20	:	:	PUNCT