id	sid	tid	token	lemma	pos
inlawrev-2286	1	1	indiana	indiana	PROPN
inlawrev-2286	1	2	law	law	PROPN
inlawrev-2286	1	3	review	review	VERB
inlawrev-2286	1	4	292	292	NUM
inlawrev-2286	1	5	indiana	indiana	PROPN
inlawrev-2286	1	6	law	law	PROPN
inlawrev-2286	1	7	review	review	NOUN
inlawrev-2286	2	1	[	[	X
inlawrev-2286	2	2	vol	vol	NOUN
inlawrev-2286	2	3	.	.	PUNCT
inlawrev-2286	2	4	11:292	11:292	NUM
inlawrev-2286	2	5	xvi	xvi	NOUN
inlawrev-2286	2	6	.	.	PUNCT
inlawrev-2286	3	1	taxation	taxation	NOUN
inlawrev-2286	3	2	john	john	PROPN
inlawrev-2286	3	3	w.	w.	PROPN
inlawrev-2286	3	4	boyd	boyd	PROPN
inlawrev-2286	3	5	*	*	PUNCT
inlawrev-2286	3	6	a.	a.	PROPN
inlawrev-2286	3	7	death	death	NOUN
inlawrev-2286	3	8	taxes	taxis	NOUN
inlawrev-2286	3	9	in	in	ADP
inlawrev-2286	3	10	a	a	DET
inlawrev-2286	3	11	decision	decision	NOUN
inlawrev-2286	3	12	of	of	ADP
inlawrev-2286	3	13	some	some	DET
inlawrev-2286	3	14	importance	importance	NOUN
inlawrev-2286	3	15	to	to	PART
inlawrev-2286	3	16	estate	estate	NOUN
inlawrev-2286	3	17	and	and	CCONJ
inlawrev-2286	3	18	compensation	compensation	NOUN
inlawrev-2286	3	19	planners	planner	NOUN
inlawrev-2286	3	20	,	,	PUNCT
inlawrev-2286	3	21	the	the	DET
inlawrev-2286	3	22	first	first	ADJ
inlawrev-2286	3	23	district	district	NOUN
inlawrev-2286	3	24	court	court	NOUN
inlawrev-2286	3	25	of	of	ADP
inlawrev-2286	3	26	appeals	appeal	NOUN
inlawrev-2286	3	27	in	in	ADP
inlawrev-2286	3	28	in	in	ADP
inlawrev-2286	3	29	re	re	NOUN
inlawrev-2286	3	30	estate	estate	NOUN
inlawrev-2286	3	31	of	of	ADP
inlawrev-2286	3	32	bannon^	bannon^	PROPN
inlawrev-2286	3	33	held	hold	VERB
inlawrev-2286	3	34	that	that	SCONJ
inlawrev-2286	3	35	a	a	DET
inlawrev-2286	3	36	payment	payment	NOUN
inlawrev-2286	3	37	to	to	ADP
inlawrev-2286	3	38	a	a	DET
inlawrev-2286	3	39	widow	widow	NOUN
inlawrev-2286	3	40	of	of	ADP
inlawrev-2286	3	41	a	a	DET
inlawrev-2286	3	42	deceased	deceased	ADJ
inlawrev-2286	3	43	corporate	corporate	ADJ
inlawrev-2286	3	44	employee	employee	NOUN
inlawrev-2286	3	45	pursuant	pursuant	ADJ
inlawrev-2286	3	46	to	to	ADP
inlawrev-2286	3	47	the	the	DET
inlawrev-2286	3	48	terms	term	NOUN
inlawrev-2286	3	49	of	of	ADP
inlawrev-2286	3	50	his	his	PRON
inlawrev-2286	3	51	employment	employment	NOUN
inlawrev-2286	3	52	contract	contract	NOUN
inlawrev-2286	3	53	was	be	AUX
inlawrev-2286	3	54	not	not	PART
inlawrev-2286	3	55	subject	subject	ADJ
inlawrev-2286	3	56	to	to	ADP
inlawrev-2286	3	57	the	the	DET
inlawrev-2286	3	58	indiana	indiana	PROPN
inlawrev-2286	3	59	inheritance	inheritance	NOUN
inlawrev-2286	3	60	tax.^	tax.^	ADP
inlawrev-2286	3	61	the	the	DET
inlawrev-2286	3	62	decision	decision	NOUN
inlawrev-2286	3	63	is	be	AUX
inlawrev-2286	3	64	also	also	ADV
inlawrev-2286	3	65	of	of	ADP
inlawrev-2286	3	66	more	more	ADV
inlawrev-2286	3	67	general	general	ADJ
inlawrev-2286	3	68	importance	importance	NOUN
inlawrev-2286	3	69	in	in	SCONJ
inlawrev-2286	3	70	that	that	SCONJ
inlawrev-2286	3	71	it	it	PRON
inlawrev-2286	3	72	aligns	align	VERB
inlawrev-2286	3	73	indiana	indiana	PROPN
inlawrev-2286	3	74	with	with	ADP
inlawrev-2286	3	75	those	those	DET
inlawrev-2286	3	76	jurisdictions	jurisdiction	NOUN
inlawrev-2286	3	77	accepting	accept	VERB
inlawrev-2286	3	78	the	the	DET
inlawrev-2286	3	79	so	so	ADV
inlawrev-2286	3	80	-	-	PUNCT
inlawrev-2286	3	81	called	call	VERB
inlawrev-2286	3	82	"	"	PUNCT
inlawrev-2286	3	83	ownership	ownership	NOUN
inlawrev-2286	3	84	"	"	PUNCT
inlawrev-2286	3	85	theory	theory	NOUN
inlawrev-2286	3	86	of	of	ADP
inlawrev-2286	3	87	death	death	NOUN
inlawrev-2286	3	88	taxation	taxation	NOUN
inlawrev-2286	3	89	and	and	CCONJ
inlawrev-2286	3	90	rejects	reject	VERB
inlawrev-2286	3	91	the	the	DET
inlawrev-2286	3	92	"	"	PUNCT
inlawrev-2286	3	93	receipt	receipt	NOUN
inlawrev-2286	3	94	"	"	PUNCT
inlawrev-2286	3	95	or	or	CCONJ
inlawrev-2286	3	96	"	"	PUNCT
inlawrev-2286	3	97	succession	succession	NOUN
inlawrev-2286	3	98	"	"	PUNCT
inlawrev-2286	3	99	theory	theory	NOUN
inlawrev-2286	3	100	.	.	PUNCT
inlawrev-2286	3	101	'	'	PUNCT
inlawrev-2286	4	1	bannon	bannon	PROPN
inlawrev-2286	4	2	arose	arise	VERB
inlawrev-2286	4	3	on	on	ADP
inlawrev-2286	4	4	the	the	DET
inlawrev-2286	4	5	following	follow	VERB
inlawrev-2286	4	6	set	set	NOUN
inlawrev-2286	4	7	of	of	ADP
inlawrev-2286	4	8	facts	fact	NOUN
inlawrev-2286	4	9	.	.	PUNCT
inlawrev-2286	5	1	in	in	ADP
inlawrev-2286	5	2	1969	1969	NUM
inlawrev-2286	5	3	,	,	PUNCT
inlawrev-2286	5	4	the	the	DET
inlawrev-2286	5	5	decedent	decedent	NOUN
inlawrev-2286	5	6	and	and	CCONJ
inlawrev-2286	5	7	his	his	PRON
inlawrev-2286	5	8	employer	employer	NOUN
inlawrev-2286	5	9	entered	enter	VERB
inlawrev-2286	5	10	into	into	ADP
inlawrev-2286	5	11	a	a	DET
inlawrev-2286	5	12	ten	ten	NUM
inlawrev-2286	5	13	-	-	PUNCT
inlawrev-2286	5	14	year	year	NOUN
inlawrev-2286	5	15	employment	employment	NOUN
inlawrev-2286	5	16	contract	contract	NOUN
inlawrev-2286	5	17	whereby	whereby	SCONJ
inlawrev-2286	5	18	the	the	DET
inlawrev-2286	5	19	decedent	decedent	NOUN
inlawrev-2286	5	20	was	be	AUX
inlawrev-2286	5	21	to	to	PART
inlawrev-2286	5	22	receive	receive	VERB
inlawrev-2286	5	23	$	$	SYM
inlawrev-2286	5	24	20,000	20,000	NUM
inlawrev-2286	5	25	per	per	ADP
inlawrev-2286	5	26	year	year	NOUN
inlawrev-2286	5	27	for	for	ADP
inlawrev-2286	5	28	the	the	DET
inlawrev-2286	5	29	first	first	ADJ
inlawrev-2286	5	30	five	five	NUM
inlawrev-2286	5	31	years	year	NOUN
inlawrev-2286	5	32	of	of	ADP
inlawrev-2286	5	33	the	the	DET
inlawrev-2286	5	34	contract	contract	NOUN
inlawrev-2286	5	35	period	period	NOUN
inlawrev-2286	5	36	and	and	CCONJ
inlawrev-2286	5	37	$	$	SYM
inlawrev-2286	5	38	10,000	10,000	NUM
inlawrev-2286	5	39	per	per	ADP
inlawrev-2286	5	40	year	year	NOUN
inlawrev-2286	5	41	for	for	ADP
inlawrev-2286	5	42	the	the	DET
inlawrev-2286	5	43	second	second	ADJ
inlawrev-2286	5	44	five	five	NUM
inlawrev-2286	5	45	years	year	NOUN
inlawrev-2286	5	46	.	.	PUNCT
inlawrev-2286	6	1	in	in	ADP
inlawrev-2286	6	2	the	the	DET
inlawrev-2286	6	3	event	event	NOUN
inlawrev-2286	6	4	that	that	PRON
inlawrev-2286	6	5	the	the	DET
inlawrev-2286	6	6	employee	employee	NOUN
inlawrev-2286	6	7	died	die	VERB
inlawrev-2286	6	8	before	before	ADP
inlawrev-2286	6	9	the	the	DET
inlawrev-2286	6	10	end	end	NOUN
inlawrev-2286	6	11	of	of	ADP
inlawrev-2286	6	12	the	the	DET
inlawrev-2286	6	13	contract	contract	NOUN
inlawrev-2286	6	14	period	period	NOUN
inlawrev-2286	6	15	and	and	CCONJ
inlawrev-2286	6	16	was	be	AUX
inlawrev-2286	6	17	survived	survive	VERB
inlawrev-2286	6	18	by	by	ADP
inlawrev-2286	6	19	his	his	PRON
inlawrev-2286	6	20	wife	wife	NOUN
inlawrev-2286	6	21	,	,	PUNCT
inlawrev-2286	6	22	the	the	DET
inlawrev-2286	6	23	employer	employer	NOUN
inlawrev-2286	6	24	was	be	AUX
inlawrev-2286	6	25	to	to	PART
inlawrev-2286	6	26	pay	pay	VERB
inlawrev-2286	6	27	her	she	PRON
inlawrev-2286	6	28	$	$	SYM
inlawrev-2286	6	29	5,000	5,000	NUM
inlawrev-2286	6	30	per	per	ADP
inlawrev-2286	6	31	year	year	NOUN
inlawrev-2286	6	32	for	for	ADP
inlawrev-2286	6	33	the	the	DET
inlawrev-2286	6	34	remainder	remainder	NOUN
inlawrev-2286	6	35	of	of	ADP
inlawrev-2286	6	36	the	the	DET
inlawrev-2286	6	37	contract	contract	NOUN
inlawrev-2286	6	38	period	period	NOUN
inlawrev-2286	6	39	.	.	PUNCT
inlawrev-2286	7	1	three	three	NUM
inlawrev-2286	7	2	years	year	NOUN
inlawrev-2286	7	3	after	after	SCONJ
inlawrev-2286	7	4	the	the	DET
inlawrev-2286	7	5	contract	contract	NOUN
inlawrev-2286	7	6	was	be	AUX
inlawrev-2286	7	7	entered	enter	VERB
inlawrev-2286	7	8	into	into	ADP
inlawrev-2286	7	9	the	the	DET
inlawrev-2286	7	10	employee	employee	NOUN
inlawrev-2286	7	11	died	die	VERB
inlawrev-2286	7	12	,	,	PUNCT
inlawrev-2286	7	13	and	and	CCONJ
inlawrev-2286	7	14	the	the	DET
inlawrev-2286	7	15	employer	employer	NOUN
inlawrev-2286	7	16	took	take	VERB
inlawrev-2286	7	17	out	out	ADP
inlawrev-2286	7	18	an	an	DET
inlawrev-2286	7	19	annuity	annuity	NOUN
inlawrev-2286	7	20	payable	payable	ADJ
inlawrev-2286	7	21	to	to	ADP
inlawrev-2286	7	22	the	the	DET
inlawrev-2286	7	23	widow	widow	NOUN
inlawrev-2286	7	24	for	for	ADP
inlawrev-2286	7	25	the	the	DET
inlawrev-2286	7	26	remainder	remainder	NOUN
inlawrev-2286	7	27	of	of	ADP
inlawrev-2286	7	28	the	the	DET
inlawrev-2286	7	29	contract	contract	NOUN
inlawrev-2286	7	30	period	period	NOUN
inlawrev-2286	7	31	.	.	PUNCT
inlawrev-2286	8	1	ruling	rule	VERB
inlawrev-2286	8	2	that	that	SCONJ
inlawrev-2286	8	3	there	there	PRON
inlawrev-2286	8	4	was	be	VERB
inlawrev-2286	8	5	no	no	DET
inlawrev-2286	8	6	transfer	transfer	NOUN
inlawrev-2286	8	7	of	of	ADP
inlawrev-2286	8	8	a	a	DET
inlawrev-2286	8	9	property	property	NOUN
inlawrev-2286	8	10	interest	interest	NOUN
inlawrev-2286	8	11	from	from	ADP
inlawrev-2286	8	12	the	the	DET
inlawrev-2286	8	13	decedent	decedent	NOUN
inlawrev-2286	8	14	to	to	ADP
inlawrev-2286	8	15	his	his	PRON
inlawrev-2286	8	16	widow	widow	NOUN
inlawrev-2286	8	17	on	on	ADP
inlawrev-2286	8	18	the	the	DET
inlawrev-2286	8	19	payment	payment	NOUN
inlawrev-2286	8	20	or	or	CCONJ
inlawrev-2286	8	21	obligation	obligation	NOUN
inlawrev-2286	8	22	of	of	ADP
inlawrev-2286	8	23	payment	payment	NOUN
inlawrev-2286	8	24	of	of	ADP
inlawrev-2286	8	25	the	the	DET
inlawrev-2286	8	26	annuity	annuity	NOUN
inlawrev-2286	8	27	,	,	PUNCT
inlawrev-2286	8	28	the	the	DET
inlawrev-2286	8	29	marion	marion	NOUN
inlawrev-2286	8	30	probate	probate	NOUN
inlawrev-2286	8	31	court	court	NOUN
inlawrev-2286	8	32	held	hold	VERB
inlawrev-2286	8	33	that	that	SCONJ
inlawrev-2286	8	34	the	the	DET
inlawrev-2286	8	35	annuity	annuity	NOUN
inlawrev-2286	8	36	was	be	AUX
inlawrev-2286	8	37	non	non	ADJ
inlawrev-2286	8	38	-	-	ADJ
inlawrev-2286	8	39	taxable	taxable	ADJ
inlawrev-2286	8	40	under	under	ADP
inlawrev-2286	8	41	the	the	DET
inlawrev-2286	8	42	inheritence	inheritence	NOUN
inlawrev-2286	8	43	tax	tax	NOUN
inlawrev-2286	8	44	statute	statute	NOUN
inlawrev-2286	8	45	then	then	ADV
inlawrev-2286	8	46	in	in	ADP
inlawrev-2286	8	47	effect	effect	NOUN
inlawrev-2286	8	48	.	.	PUNCT
inlawrev-2286	9	1	*	*	PUNCT
inlawrev-2286	10	1	the	the	DET
inlawrev-2286	10	2	court	court	NOUN
inlawrev-2286	10	3	of	of	ADP
inlawrev-2286	10	4	appeals	appeal	NOUN
inlawrev-2286	10	5	was	be	AUX
inlawrev-2286	10	6	then	then	ADV
inlawrev-2286	10	7	faced	face	VERB
inlawrev-2286	10	8	with	with	ADP
inlawrev-2286	10	9	the	the	DET
inlawrev-2286	10	10	question	question	NOUN
inlawrev-2286	10	11	of	of	ADP
inlawrev-2286	10	12	whether	whether	SCONJ
inlawrev-2286	10	13	a	a	DET
inlawrev-2286	10	14	taxable	taxable	ADJ
inlawrev-2286	10	15	event	event	NOUN
inlawrev-2286	10	16	took	take	VERB
inlawrev-2286	10	17	place	place	NOUN
inlawrev-2286	10	18	.	.	PUNCT
inlawrev-2286	11	1	making	make	VERB
inlawrev-2286	11	2	that	that	DET
inlawrev-2286	11	3	determination	determination	NOUN
inlawrev-2286	11	4	required	require	VERB
inlawrev-2286	11	5	the	the	DET
inlawrev-2286	11	6	court	court	NOUN
inlawrev-2286	11	7	to	to	PART
inlawrev-2286	11	8	first	first	ADV
inlawrev-2286	11	9	decide	decide	VERB
inlawrev-2286	11	10	which	which	DET
inlawrev-2286	11	11	general	general	ADJ
inlawrev-2286	11	12	theory	theory	NOUN
inlawrev-2286	11	13	of	of	ADP
inlawrev-2286	11	14	death	death	NOUN
inlawrev-2286	11	15	taxation	taxation	NOUN
inlawrev-2286	11	16	was	be	AUX
inlawrev-2286	11	17	reflected	reflect	VERB
inlawrev-2286	11	18	in	in	ADP
inlawrev-2286	11	19	the	the	DET
inlawrev-2286	11	20	indiana	indiana	PROPN
inlawrev-2286	11	21	statutory	statutory	ADJ
inlawrev-2286	11	22	scheme	scheme	NOUN
inlawrev-2286	11	23	and	and	CCONJ
inlawrev-2286	11	24	then	then	ADV
inlawrev-2286	11	25	,	,	PUNCT
inlawrev-2286	11	26	applying	apply	VERB
inlawrev-2286	11	27	that	that	DET
inlawrev-2286	11	28	theory	theory	NOUN
inlawrev-2286	11	29	to	to	ADP
inlawrev-2286	11	30	member	member	NOUN
inlawrev-2286	11	31	of	of	ADP
inlawrev-2286	11	32	the	the	DET
inlawrev-2286	11	33	indiana	indiana	PROPN
inlawrev-2286	11	34	bar	bar	PROPN
inlawrev-2286	11	35	.	.	PUNCT
inlawrev-2286	12	1	law	law	NOUN
inlawrev-2286	12	2	clerk	clerk	NOUN
inlawrev-2286	12	3	for	for	ADP
inlawrev-2286	12	4	the	the	DET
inlawrev-2286	12	5	honorable	honorable	ADJ
inlawrev-2286	12	6	william	william	PROPN
inlawrev-2286	12	7	e.	e.	PROPN
inlawrev-2286	12	8	steckler	steckler	PROPN
inlawrev-2286	12	9	.	.	PUNCT
inlawrev-2286	13	1	b.a	b.a	PROPN
inlawrev-2286	13	2	.	.	PROPN
inlawrev-2286	13	3	,	,	PUNCT
inlawrev-2286	13	4	northwestern	northwestern	ADJ
inlawrev-2286	13	5	university	university	NOUN
inlawrev-2286	13	6	,	,	PUNCT
inlawrev-2286	13	7	1973	1973	NUM
inlawrev-2286	13	8	;	;	PUNCT
inlawrev-2286	13	9	j.d	j.d	PROPN
inlawrev-2286	13	10	.	.	PROPN
inlawrev-2286	13	11	,	,	PUNCT
inlawrev-2286	13	12	indiana	indiana	PROPN
inlawrev-2286	13	13	university	university	PROPN
inlawrev-2286	13	14	school	school	NOUN
inlawrev-2286	13	15	of	of	ADP
inlawrev-2286	13	16	law	law	NOUN
inlawrev-2286	13	17	—	—	PUNCT
inlawrev-2286	13	18	indianapolis	indianapolis	PROPN
inlawrev-2286	13	19	,	,	PUNCT
inlawrev-2286	13	20	1976	1976	NUM
inlawrev-2286	13	21	.	.	PUNCT
inlawrev-2286	14	1	the	the	DET
inlawrev-2286	14	2	author	author	NOUN
inlawrev-2286	14	3	wishes	wish	VERB
inlawrev-2286	14	4	to	to	PART
inlawrev-2286	14	5	extend	extend	VERB
inlawrev-2286	14	6	his	his	PRON
inlawrev-2286	14	7	appreciation	appreciation	NOUN
inlawrev-2286	14	8	to	to	ADP
inlawrev-2286	14	9	william	william	PROPN
inlawrev-2286	14	10	sharp	sharp	PROPN
inlawrev-2286	14	11	for	for	ADP
inlawrev-2286	14	12	his	his	PRON
inlawrev-2286	14	13	assistance	assistance	NOUN
inlawrev-2286	14	14	in	in	ADP
inlawrev-2286	14	15	the	the	DET
inlawrev-2286	14	16	preparation	preparation	NOUN
inlawrev-2286	14	17	of	of	ADP
inlawrev-2286	14	18	this	this	DET
inlawrev-2286	14	19	article	article	NOUN
inlawrev-2286	14	20	.	.	PUNCT
inlawrev-2286	15	1	'	'	PUNCT
inlawrev-2286	15	2	358	358	NUM
inlawrev-2286	15	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	15	4	215	215	NUM
inlawrev-2286	15	5	(	(	PUNCT
inlawrev-2286	15	6	ind	ind	NOUN
inlawrev-2286	15	7	.	.	PUNCT
inlawrev-2286	16	1	ct	ct	PROPN
inlawrev-2286	16	2	.	.	PUNCT
inlawrev-2286	17	1	app	app	PROPN
inlawrev-2286	17	2	.	.	PROPN
inlawrev-2286	17	3	1976	1976	NUM
inlawrev-2286	17	4	)	)	PUNCT
inlawrev-2286	17	5	.	.	PUNCT
inlawrev-2286	18	1	'	'	PUNCT
inlawrev-2286	18	2	ch	ch	NOUN
inlawrev-2286	18	3	.	.	PROPN
inlawrev-2286	18	4	75	75	NUM
inlawrev-2286	18	5	,	,	PUNCT
inlawrev-2286	18	6	§	§	PROPN
inlawrev-2286	18	7	§	§	PROPN
inlawrev-2286	18	8	1	1	NUM
inlawrev-2286	18	9	,	,	PUNCT
inlawrev-2286	18	10	33	33	NUM
inlawrev-2286	18	11	,	,	PUNCT
inlawrev-2286	18	12	1931	1931	NUM
inlawrev-2286	18	13	ind	ind	NOUN
inlawrev-2286	18	14	.	.	PUNCT
inlawrev-2286	19	1	acts	act	VERB
inlawrev-2286	19	2	192	192	NUM
inlawrev-2286	19	3	(	(	PUNCT
inlawrev-2286	19	4	repealed	repeal	VERB
inlawrev-2286	19	5	1976	1976	NUM
inlawrev-2286	19	6	)	)	PUNCT
inlawrev-2286	19	7	(	(	PUNCT
inlawrev-2286	19	8	present	present	PROPN
inlawrev-2286	19	9	indiana	indiana	PROPN
inlawrev-2286	19	10	inheritance	inheritance	NOUN
inlawrev-2286	19	11	tax	tax	NOUN
inlawrev-2286	19	12	provision	provision	NOUN
inlawrev-2286	19	13	now	now	ADV
inlawrev-2286	19	14	codified	codify	VERB
inlawrev-2286	19	15	at	at	ADP
inlawrev-2286	19	16	ind	ind	PROPN
inlawrev-2286	19	17	.	.	PUNCT
inlawrev-2286	20	1	code	code	PROPN
inlawrev-2286	20	2	§	§	PROPN
inlawrev-2286	20	3	§	§	PROPN
inlawrev-2286	20	4	6	6	NUM
inlawrev-2286	20	5	-	-	SYM
inlawrev-2286	20	6	4.1	4.1	NUM
inlawrev-2286	20	7	-	-	PUNCT
inlawrev-2286	20	8	1	1	NUM
inlawrev-2286	20	9	-	-	SYM
inlawrev-2286	20	10	1	1	NUM
inlawrev-2286	20	11	to	to	ADP
inlawrev-2286	20	12	-10	-10	NUM
inlawrev-2286	20	13	-	-	SYM
inlawrev-2286	20	14	6	6	NUM
inlawrev-2286	20	15	(	(	PUNCT
inlawrev-2286	20	16	1976	1976	NUM
inlawrev-2286	20	17	)	)	PUNCT
inlawrev-2286	20	18	)	)	PUNCT
inlawrev-2286	20	19	.	.	PUNCT
inlawrev-2286	21	1	'	'	PUNCT
inlawrev-2286	21	2	general	general	ADJ
inlawrev-2286	21	3	discussion	discussion	NOUN
inlawrev-2286	21	4	of	of	ADP
inlawrev-2286	21	5	the	the	DET
inlawrev-2286	21	6	two	two	NUM
inlawrev-2286	21	7	theories	theory	NOUN
inlawrev-2286	21	8	may	may	AUX
inlawrev-2286	21	9	be	be	AUX
inlawrev-2286	21	10	found	find	VERB
inlawrev-2286	21	11	in	in	ADP
inlawrev-2286	21	12	brink	brink	NOUN
inlawrev-2286	21	13	,	,	PUNCT
inlawrev-2286	21	14	minnesota	minnesota	PROPN
inlawrev-2286	21	15	inheritance	inheritance	NOUN
inlawrev-2286	21	16	tax	tax	NOUN
inlawrev-2286	21	17	:	:	PUNCT
inlawrev-2286	21	18	some	some	DET
inlawrev-2286	21	19	problems	problem	NOUN
inlawrev-2286	21	20	and	and	CCONJ
inlawrev-2286	21	21	solutions	solution	NOUN
inlawrev-2286	21	22	,	,	PUNCT
inlawrev-2286	21	23	43	43	NUM
inlawrev-2286	21	24	minn	minn	NOUN
inlawrev-2286	21	25	.	.	PUNCT
inlawrev-2286	22	1	l.	l.	PROPN
inlawrev-2286	22	2	rev	rev	PROPN
inlawrev-2286	22	3	.	.	PROPN
inlawrev-2286	22	4	443	443	NUM
inlawrev-2286	22	5	(	(	PUNCT
inlawrev-2286	22	6	1959	1959	NUM
inlawrev-2286	22	7	)	)	PUNCT
inlawrev-2286	22	8	;	;	PUNCT
inlawrev-2286	22	9	and	and	CCONJ
inlawrev-2286	22	10	meisenholder	meisenholder	NOUN
inlawrev-2286	22	11	,	,	PUNCT
inlawrev-2286	22	12	taxation	taxation	NOUN
inlawrev-2286	22	13	of	of	ADP
inlawrev-2286	22	14	annuity	annuity	NOUN
inlawrev-2286	22	15	contracts	contract	NOUN
inlawrev-2286	22	16	under	under	ADP
inlawrev-2286	22	17	estate	estate	NOUN
inlawrev-2286	22	18	and	and	CCONJ
inlawrev-2286	22	19	inheritance	inheritance	NOUN
inlawrev-2286	22	20	taxes	taxis	NOUN
inlawrev-2286	22	21	,	,	PUNCT
inlawrev-2286	22	22	39	39	NUM
inlawrev-2286	22	23	mich	mich	X
inlawrev-2286	22	24	.	.	PUNCT
inlawrev-2286	23	1	l.	l.	PROPN
inlawrev-2286	23	2	rev	rev	PROPN
inlawrev-2286	23	3	.	.	PROPN
inlawrev-2286	23	4	856	856	NUM
inlawrev-2286	23	5	(	(	PUNCT
inlawrev-2286	23	6	1941	1941	NUM
inlawrev-2286	23	7	)	)	PUNCT
inlawrev-2286	23	8	.	.	PUNCT
inlawrev-2286	24	1	358	358	NUM
inlawrev-2286	24	2	n.e.2d	n.e.2d	NOUN
inlawrev-2286	24	3	at	at	ADP
inlawrev-2286	24	4	216	216	NUM
inlawrev-2286	24	5	.	.	PUNCT
inlawrev-2286	25	1	1977	1977	NUM
inlawrev-2286	25	2	]	]	PUNCT
inlawrev-2286	25	3	surveytaxation	surveytaxation	NOUN
inlawrev-2286	25	4	298	298	NUM
inlawrev-2286	25	5	the	the	DET
inlawrev-2286	25	6	facts	fact	NOUN
inlawrev-2286	25	7	,	,	PUNCT
inlawrev-2286	25	8	to	to	PART
inlawrev-2286	25	9	decide	decide	VERB
inlawrev-2286	25	10	whether	whether	SCONJ
inlawrev-2286	25	11	the	the	DET
inlawrev-2286	25	12	annuity	annuity	NOUN
inlawrev-2286	25	13	fell	fall	VERB
inlawrev-2286	25	14	within	within	ADP
inlawrev-2286	25	15	the	the	DET
inlawrev-2286	25	16	statutory	statutory	ADJ
inlawrev-2286	25	17	sweep	sweep	NOUN
inlawrev-2286	25	18	.	.	PUNCT
inlawrev-2286	26	1	the	the	DET
inlawrev-2286	26	2	court	court	NOUN
inlawrev-2286	26	3	had	have	VERB
inlawrev-2286	26	4	little	little	ADJ
inlawrev-2286	26	5	problem	problem	NOUN
inlawrev-2286	26	6	in	in	ADP
inlawrev-2286	26	7	concluding	conclude	VERB
inlawrev-2286	26	8	that	that	SCONJ
inlawrev-2286	26	9	the	the	DET
inlawrev-2286	26	10	inheritance	inheritance	NOUN
inlawrev-2286	26	11	tax	tax	NOUN
inlawrev-2286	26	12	statute	statute	NOUN
inlawrev-2286	26	13	then	then	ADV
inlawrev-2286	26	14	in	in	ADP
inlawrev-2286	26	15	effect^	effect^	NOUN
inlawrev-2286	26	16	utilized	utilize	VERB
inlawrev-2286	26	17	the	the	DET
inlawrev-2286	26	18	"	"	PUNCT
inlawrev-2286	26	19	ownership	ownership	NOUN
inlawrev-2286	26	20	"	"	PUNCT
inlawrev-2286	26	21	concept	concept	NOUN
inlawrev-2286	26	22	.	.	PUNCT
inlawrev-2286	27	1	under	under	ADP
inlawrev-2286	27	2	the	the	DET
inlawrev-2286	27	3	"	"	PUNCT
inlawrev-2286	27	4	ownership	ownership	NOUN
inlawrev-2286	27	5	"	"	PUNCT
inlawrev-2286	27	6	or	or	CCONJ
inlawrev-2286	27	7	,	,	PUNCT
inlawrev-2286	27	8	as	as	SCONJ
inlawrev-2286	27	9	it	it	PRON
inlawrev-2286	27	10	is	be	AUX
inlawrev-2286	27	11	also	also	ADV
inlawrev-2286	27	12	known	know	VERB
inlawrev-2286	27	13	,	,	PUNCT
inlawrev-2286	27	14	the	the	DET
inlawrev-2286	27	15	"	"	PUNCT
inlawrev-2286	27	16	divestment	divestment	NOUN
inlawrev-2286	27	17	"	"	PUNCT
inlawrev-2286	27	18	theory	theory	NOUN
inlawrev-2286	27	19	,	,	PUNCT
inlawrev-2286	27	20	property	property	NOUN
inlawrev-2286	27	21	in	in	ADP
inlawrev-2286	27	22	which	which	PRON
inlawrev-2286	27	23	a	a	DET
inlawrev-2286	27	24	decedent	decedent	NOUN
inlawrev-2286	27	25	had	have	VERB
inlawrev-2286	27	26	no	no	DET
inlawrev-2286	27	27	interest	interest	NOUN
inlawrev-2286	27	28	at	at	ADP
inlawrev-2286	27	29	the	the	DET
inlawrev-2286	27	30	time	time	NOUN
inlawrev-2286	27	31	of	of	ADP
inlawrev-2286	27	32	his	his	PRON
inlawrev-2286	27	33	death	death	NOUN
inlawrev-2286	27	34	will	will	AUX
inlawrev-2286	27	35	not	not	PART
inlawrev-2286	27	36	be	be	AUX
inlawrev-2286	27	37	subject	subject	ADJ
inlawrev-2286	27	38	to	to	ADP
inlawrev-2286	27	39	taxation	taxation	NOUN
inlawrev-2286	27	40	when	when	SCONJ
inlawrev-2286	27	41	it	it	PRON
inlawrev-2286	27	42	passes	pass	VERB
inlawrev-2286	27	43	to	to	ADP
inlawrev-2286	27	44	a	a	DET
inlawrev-2286	27	45	transferee	transferee	NOUN
inlawrev-2286	27	46	at	at	ADP
inlawrev-2286	27	47	decedent	decedent	PROPN
inlawrev-2286	27	48	's	's	PART
inlawrev-2286	27	49	death	death	NOUN
inlawrev-2286	27	50	or	or	CCONJ
inlawrev-2286	27	51	upon	upon	SCONJ
inlawrev-2286	27	52	a	a	DET
inlawrev-2286	27	53	death	death	NOUN
inlawrev-2286	27	54	-	-	PUNCT
inlawrev-2286	27	55	related	relate	VERB
inlawrev-2286	27	56	contigency	contigency	NOUN
inlawrev-2286	27	57	.	.	PUNCT
inlawrev-2286	28	1	*	*	PUNCT
inlawrev-2286	28	2	by	by	ADP
inlawrev-2286	28	3	way	way	NOUN
inlawrev-2286	28	4	of	of	ADP
inlawrev-2286	28	5	contrast	contrast	NOUN
inlawrev-2286	28	6	,	,	PUNCT
inlawrev-2286	28	7	the	the	DET
inlawrev-2286	28	8	"	"	PUNCT
inlawrev-2286	28	9	succession	succession	NOUN
inlawrev-2286	28	10	"	"	PUNCT
inlawrev-2286	28	11	or	or	CCONJ
inlawrev-2286	28	12	"	"	PUNCT
inlawrev-2286	28	13	receipt	receipt	NOUN
inlawrev-2286	28	14	"	"	PUNCT
inlawrev-2286	28	15	theory	theory	NOUN
inlawrev-2286	28	16	is	be	AUX
inlawrev-2286	28	17	based	base	VERB
inlawrev-2286	28	18	upon	upon	SCONJ
inlawrev-2286	28	19	the	the	DET
inlawrev-2286	28	20	premise	premise	NOUN
inlawrev-2286	28	21	that	that	SCONJ
inlawrev-2286	28	22	regardless	regardless	ADV
inlawrev-2286	28	23	whether	whether	SCONJ
inlawrev-2286	28	24	the	the	DET
inlawrev-2286	28	25	transferor	transferor	NOUN
inlawrev-2286	28	26	-	-	PUNCT
inlawrev-2286	28	27	decedent	decedent	NOUN
inlawrev-2286	28	28	retained	retain	VERB
inlawrev-2286	28	29	an	an	DET
inlawrev-2286	28	30	interest	interest	NOUN
inlawrev-2286	28	31	in	in	ADP
inlawrev-2286	28	32	property	property	NOUN
inlawrev-2286	28	33	during	during	ADP
inlawrev-2286	28	34	his	his	PRON
inlawrev-2286	28	35	lifetime	lifetime	NOUN
inlawrev-2286	28	36	,	,	PUNCT
inlawrev-2286	28	37	if	if	SCONJ
inlawrev-2286	28	38	there	there	PRON
inlawrev-2286	28	39	is	be	VERB
inlawrev-2286	28	40	an	an	DET
inlawrev-2286	28	41	enlargement	enlargement	NOUN
inlawrev-2286	28	42	of	of	ADP
inlawrev-2286	28	43	the	the	DET
inlawrev-2286	28	44	interest	interest	NOUN
inlawrev-2286	28	45	of	of	ADP
inlawrev-2286	28	46	a	a	DET
inlawrev-2286	28	47	beneficiary	beneficiary	NOUN
inlawrev-2286	28	48	at	at	ADP
inlawrev-2286	28	49	the	the	DET
inlawrev-2286	28	50	decedent	decedent	NOUN
inlawrev-2286	28	51	-	-	PUNCT
inlawrev-2286	28	52	transferor	transferor	NOUN
inlawrev-2286	28	53	's	's	PART
inlawrev-2286	28	54	death	death	NOUN
inlawrev-2286	28	55	,	,	PUNCT
inlawrev-2286	28	56	then	then	ADV
inlawrev-2286	28	57	there	there	PRON
inlawrev-2286	28	58	is	be	VERB
inlawrev-2286	28	59	a	a	DET
inlawrev-2286	28	60	taxable	taxable	ADJ
inlawrev-2286	28	61	event.^	event.^	NOUN
inlawrev-2286	28	62	the	the	DET
inlawrev-2286	28	63	court	court	NOUN
inlawrev-2286	28	64	noted	note	VERB
inlawrev-2286	28	65	that	that	SCONJ
inlawrev-2286	28	66	the	the	DET
inlawrev-2286	28	67	specific	specific	ADJ
inlawrev-2286	28	68	inclusions	inclusion	NOUN
inlawrev-2286	28	69	in	in	ADP
inlawrev-2286	28	70	the	the	DET
inlawrev-2286	28	71	inheritance	inheritance	NOUN
inlawrev-2286	28	72	tax	tax	NOUN
inlawrev-2286	28	73	statute	statute	NOUN
inlawrev-2286	28	74	*	*	PROPN
inlawrev-2286	28	75	involved	involve	VERB
inlawrev-2286	28	76	situations	situation	NOUN
inlawrev-2286	28	77	where	where	SCONJ
inlawrev-2286	28	78	the	the	DET
inlawrev-2286	28	79	decedent	decedent	NOUN
inlawrev-2286	28	80	had	have	VERB
inlawrev-2286	28	81	some	some	DET
inlawrev-2286	28	82	degree	degree	NOUN
inlawrev-2286	28	83	of	of	ADP
inlawrev-2286	28	84	control	control	NOUN
inlawrev-2286	28	85	over	over	ADP
inlawrev-2286	28	86	the	the	DET
inlawrev-2286	28	87	property	property	NOUN
inlawrev-2286	28	88	at	at	ADP
inlawrev-2286	28	89	his	his	PRON
inlawrev-2286	28	90	death	death	NOUN
inlawrev-2286	28	91	.	.	PUNCT
inlawrev-2286	29	1	more	more	ADV
inlawrev-2286	29	2	fundamentally	fundamentally	ADV
inlawrev-2286	29	3	,	,	PUNCT
inlawrev-2286	29	4	the	the	DET
inlawrev-2286	29	5	court	court	NOUN
inlawrev-2286	29	6	stated	state	VERB
inlawrev-2286	29	7	:	:	PUNCT
inlawrev-2286	29	8	[	[	X
inlawrev-2286	29	9	t]he	t]he	ADJ
inlawrev-2286	29	10	"	"	PUNCT
inlawrev-2286	29	11	ownership	ownership	NOUN
inlawrev-2286	29	12	"	"	PUNCT
inlawrev-2286	29	13	test	test	NOUN
inlawrev-2286	29	14	reflects	reflect	VERB
inlawrev-2286	29	15	a	a	DET
inlawrev-2286	29	16	basic	basic	ADJ
inlawrev-2286	29	17	distinction	distinction	NOUN
inlawrev-2286	29	18	which	which	PRON
inlawrev-2286	29	19	underlies	underlie	VERB
inlawrev-2286	29	20	our	our	PRON
inlawrev-2286	29	21	inheritance	inheritance	NOUN
inlawrev-2286	29	22	tax	tax	NOUN
inlawrev-2286	29	23	system	system	NOUN
inlawrev-2286	29	24	.	.	PUNCT
inlawrev-2286	30	1	the	the	DET
inlawrev-2286	30	2	inheritance	inheritance	NOUN
inlawrev-2286	30	3	tax	tax	NOUN
inlawrev-2286	30	4	is	be	AUX
inlawrev-2286	30	5	directed	direct	VERB
inlawrev-2286	30	6	toward	toward	ADP
inlawrev-2286	30	7	transfers	transfer	NOUN
inlawrev-2286	30	8	of	of	ADP
inlawrev-2286	30	9	property	property	NOUN
inlawrev-2286	30	10	by	by	ADP
inlawrev-2286	30	11	will	will	NOUN
inlawrev-2286	30	12	,	,	PUNCT
inlawrev-2286	30	13	by	by	ADP
inlawrev-2286	30	14	intestate	intestate	ADJ
inlawrev-2286	30	15	succession	succession	NOUN
inlawrev-2286	30	16	,	,	PUNCT
inlawrev-2286	30	17	and	and	CCONJ
inlawrev-2286	30	18	by	by	ADP
inlawrev-2286	30	19	other	other	ADJ
inlawrev-2286	30	20	such	such	ADJ
inlawrev-2286	30	21	transfers	transfer	NOUN
inlawrev-2286	30	22	that	that	PRON
inlawrev-2286	30	23	substitute	substitute	NOUN
inlawrev-2286	30	24	for	for	ADP
inlawrev-2286	30	25	testamentary	testamentary	ADJ
inlawrev-2286	30	26	depositions	deposition	NOUN
inlawrev-2286	30	27	[	[	X
inlawrev-2286	30	28	sic	sic	ADJ
inlawrev-2286	30	29	]	]	PUNCT
inlawrev-2286	30	30	.	.	PUNCT
inlawrev-2286	31	1	the	the	DET
inlawrev-2286	31	2	death	death	NOUN
inlawrev-2286	31	3	tax	tax	NOUN
inlawrev-2286	31	4	is	be	AUX
inlawrev-2286	31	5	not	not	PART
inlawrev-2286	31	6	intended	intend	VERB
inlawrev-2286	31	7	to	to	PART
inlawrev-2286	31	8	apply	apply	VERB
inlawrev-2286	31	9	to	to	ADP
inlawrev-2286	31	10	absolute	absolute	ADJ
inlawrev-2286	31	11	inter	inter	ADJ
inlawrev-2286	31	12	vivos	vivos	ADJ
inlawrev-2286	31	13	gifts	gift	NOUN
inlawrev-2286	31	14	.	.	PUNCT
inlawrev-2286	31	15	'	'	PUNCT
inlawrev-2286	32	1	applying	apply	VERB
inlawrev-2286	32	2	that	that	DET
inlawrev-2286	32	3	distinction	distinction	NOUN
inlawrev-2286	32	4	,	,	PUNCT
inlawrev-2286	32	5	the	the	DET
inlawrev-2286	32	6	court	court	NOUN
inlawrev-2286	32	7	found	find	VERB
inlawrev-2286	32	8	that	that	SCONJ
inlawrev-2286	32	9	the	the	DET
inlawrev-2286	32	10	payment	payment	NOUN
inlawrev-2286	32	11	of	of	ADP
inlawrev-2286	32	12	the	the	DET
inlawrev-2286	32	13	annuity	annuity	NOUN
inlawrev-2286	32	14	was	be	AUX
inlawrev-2286	32	15	not	not	PART
inlawrev-2286	32	16	subject	subject	ADJ
inlawrev-2286	32	17	to	to	ADP
inlawrev-2286	32	18	the	the	DET
inlawrev-2286	32	19	inheritance	inheritance	NOUN
inlawrev-2286	32	20	tax	tax	NOUN
inlawrev-2286	32	21	.	.	PUNCT
inlawrev-2286	33	1	the	the	DET
inlawrev-2286	33	2	employment	employment	NOUN
inlawrev-2286	33	3	contract	contract	NOUN
inlawrev-2286	33	4	was	be	AUX
inlawrev-2286	33	5	such	such	ADJ
inlawrev-2286	33	6	that	that	SCONJ
inlawrev-2286	33	7	the	the	DET
inlawrev-2286	33	8	decedent	decedent	NOUN
inlawrev-2286	33	9	had	have	VERB
inlawrev-2286	33	10	no	no	DET
inlawrev-2286	33	11	interest	interest	NOUN
inlawrev-2286	33	12	in	in	ADP
inlawrev-2286	33	13	the	the	DET
inlawrev-2286	33	14	annuity	annuity	NOUN
inlawrev-2286	33	15	that	that	PRON
inlawrev-2286	33	16	became	become	VERB
inlawrev-2286	33	17	payable	payable	ADJ
inlawrev-2286	33	18	to	to	ADP
inlawrev-2286	33	19	his	his	PRON
inlawrev-2286	33	20	widow	widow	NOUN
inlawrev-2286	33	21	.	.	PUNCT
inlawrev-2286	34	1	in	in	ADP
inlawrev-2286	34	2	this	this	DET
inlawrev-2286	34	3	regard	regard	NOUN
inlawrev-2286	34	4	,	,	PUNCT
inlawrev-2286	34	5	special	special	ADJ
inlawrev-2286	34	6	emphasis	emphasis	NOUN
inlawrev-2286	34	7	was	be	AUX
inlawrev-2286	34	8	placed	place	VERB
inlawrev-2286	34	9	upon	upon	SCONJ
inlawrev-2286	34	10	the	the	DET
inlawrev-2286	34	11	fact	fact	NOUN
inlawrev-2286	34	12	that	that	SCONJ
inlawrev-2286	34	13	the	the	DET
inlawrev-2286	34	14	decedent	decedent	NOUN
inlawrev-2286	34	15	did	do	AUX
inlawrev-2286	34	16	not	not	PART
inlawrev-2286	34	17	have	have	AUX
inlawrev-2286	34	18	the	the	DET
inlawrev-2286	34	19	power	power	NOUN
inlawrev-2286	34	20	to	to	PART
inlawrev-2286	34	21	change	change	VERB
inlawrev-2286	34	22	the	the	DET
inlawrev-2286	34	23	beneficiary	beneficiary	NOUN
inlawrev-2286	34	24	and	and	CCONJ
inlawrev-2286	34	25	thus	thus	ADV
inlawrev-2286	34	26	had	have	AUX
inlawrev-2286	34	27	relinquished	relinquish	VERB
inlawrev-2286	34	28	his	his	PRON
inlawrev-2286	34	29	interest	interest	NOUN
inlawrev-2286	34	30	in	in	ADP
inlawrev-2286	34	31	the	the	DET
inlawrev-2286	34	32	amount	amount	NOUN
inlawrev-2286	34	33	payable	payable	ADJ
inlawrev-2286	34	34	to	to	ADP
inlawrev-2286	34	35	the	the	DET
inlawrev-2286	34	36	widow	widow	NOUN
inlawrev-2286	34	37	upon	upon	SCONJ
inlawrev-2286	34	38	entering	enter	VERB
inlawrev-2286	34	39	into	into	ADP
inlawrev-2286	34	40	the	the	DET
inlawrev-2286	34	41	agreement.^	agreement.^	NOUN
inlawrev-2286	34	42	"	"	PUNCT
inlawrev-2286	34	43	because	because	SCONJ
inlawrev-2286	34	44	the	the	DET
inlawrev-2286	34	45	new	new	ADJ
inlawrev-2286	34	46	inheritance	inheritance	NOUN
inlawrev-2286	34	47	tax	tax	NOUN
inlawrev-2286	34	48	statute	statute	NOUN
inlawrev-2286	34	49	encompasses	encompass	VERB
inlawrev-2286	34	50	the	the	DET
inlawrev-2286	34	51	same	same	ADJ
inlawrev-2286	34	52	types	type	NOUN
inlawrev-2286	34	53	of	of	ADP
inlawrev-2286	34	54	transfers	transfer	NOUN
inlawrev-2286	34	55	covered	cover	VERB
inlawrev-2286	34	56	in	in	ADP
inlawrev-2286	34	57	the	the	DET
inlawrev-2286	34	58	former	former	ADJ
inlawrev-2286	34	59	statute	statute	NOUN
inlawrev-2286	34	60	,	,	PUNCT
inlawrev-2286	34	61	"	"	PUNCT
inlawrev-2286	34	62	it	it	PRON
inlawrev-2286	34	63	is	be	AUX
inlawrev-2286	34	64	safe	safe	ADJ
inlawrev-2286	34	65	to	to	PART
inlawrev-2286	34	66	conclude	conclude	VERB
inlawrev-2286	34	67	that	that	SCONJ
inlawrev-2286	34	68	the	the	DET
inlawrev-2286	34	69	result	result	NOUN
inlawrev-2286	34	70	in	in	ADP
inlawrev-2286	34	71	bannon	bannon	PROPN
inlawrev-2286	34	72	would	would	AUX
inlawrev-2286	34	73	have	have	AUX
inlawrev-2286	34	74	been	be	AUX
inlawrev-2286	34	75	the	the	DET
inlawrev-2286	34	76	same	same	ADJ
inlawrev-2286	34	77	had	have	AUX
inlawrev-2286	34	78	the	the	DET
inlawrev-2286	34	79	new	new	ADJ
inlawrev-2286	34	80	act	act	NOUN
inlawrev-2286	34	81	been	be	AUX
inlawrev-2286	34	82	applicable	applicable	ADJ
inlawrev-2286	34	83	.	.	PUNCT
inlawrev-2286	35	1	on	on	ADP
inlawrev-2286	35	2	the	the	DET
inlawrev-2286	35	3	general	general	ADJ
inlawrev-2286	35	4	point	point	NOUN
inlawrev-2286	35	5	of	of	ADP
inlawrev-2286	35	6	law	law	NOUN
inlawrev-2286	35	7	involved	involve	VERB
inlawrev-2286	35	8	in	in	ADP
inlawrev-2286	35	9	'	'	PUNCT
inlawrev-2286	35	10	ch	ch	NOUN
inlawrev-2286	35	11	.	.	PROPN
inlawrev-2286	35	12	75	75	NUM
inlawrev-2286	35	13	,	,	PUNCT
inlawrev-2286	35	14	§	§	PROPN
inlawrev-2286	35	15	§	§	PROPN
inlawrev-2286	35	16	1	1	NUM
inlawrev-2286	35	17	.	.	NOUN
inlawrev-2286	35	18	33	33	NUM
inlawrev-2286	35	19	,	,	PUNCT
inlawrev-2286	35	20	1931	1931	NUM
inlawrev-2286	35	21	ind	ind	NOUN
inlawrev-2286	35	22	.	.	PUNCT
inlawrev-2286	36	1	acts	act	VERB
inlawrev-2286	36	2	192	192	NUM
inlawrev-2286	36	3	(	(	PUNCT
inlawrev-2286	36	4	repealed	repeal	VERB
inlawrev-2286	36	5	1976	1976	NUM
inlawrev-2286	36	6	)	)	PUNCT
inlawrev-2286	36	7	..	..	PUNCT
inlawrev-2286	37	1	'	'	PUNCT
inlawrev-2286	37	2	see	see	VERB
inlawrev-2286	37	3	brink	brink	NOUN
inlawrev-2286	37	4	,	,	PUNCT
inlawrev-2286	37	5	supra	supra	PROPN
inlawrev-2286	37	6	note	note	NOUN
inlawrev-2286	37	7	3	3	NUM
inlawrev-2286	37	8	,	,	PUNCT
inlawrev-2286	37	9	at	at	ADP
inlawrev-2286	37	10	444	444	NUM
inlawrev-2286	37	11	.	.	PUNCT
inlawrev-2286	38	1	''	''	PUNCT
inlawrev-2286	38	2	see	see	VERB
inlawrev-2286	38	3	i	i	PRON
inlawrev-2286	38	4	d.	d.	PROPN
inlawrev-2286	38	5	'	'	PUNCT
inlawrev-2286	38	6	ch	ch	PROPN
inlawrev-2286	38	7	.	.	PROPN
inlawrev-2286	38	8	75	75	NUM
inlawrev-2286	38	9	,	,	PUNCT
inlawrev-2286	38	10	§	§	PROPN
inlawrev-2286	38	11	1	1	NUM
inlawrev-2286	38	12	,	,	PUNCT
inlawrev-2286	38	13	1931	1931	NUM
inlawrev-2286	38	14	ind	ind	NOUN
inlawrev-2286	38	15	.	.	PUNCT
inlawrev-2286	39	1	acts	act	VERB
inlawrev-2286	39	2	192	192	NUM
inlawrev-2286	39	3	(	(	PUNCT
inlawrev-2286	39	4	repealed	repeal	VERB
inlawrev-2286	39	5	1976	1976	NUM
inlawrev-2286	39	6	)	)	PUNCT
inlawrev-2286	39	7	.	.	PUNCT
inlawrev-2286	40	1	the	the	DET
inlawrev-2286	40	2	transfer	transfer	NOUN
inlawrev-2286	40	3	provisions	provision	NOUN
inlawrev-2286	40	4	in	in	ADP
inlawrev-2286	40	5	the	the	DET
inlawrev-2286	40	6	1976	1976	NUM
inlawrev-2286	40	7	overhaul	overhaul	NOUN
inlawrev-2286	40	8	of	of	ADP
inlawrev-2286	40	9	the	the	DET
inlawrev-2286	40	10	indiana	indiana	PROPN
inlawrev-2286	40	11	inheritance	inheritance	NOUN
inlawrev-2286	40	12	tax	tax	NOUN
inlawrev-2286	40	13	are	be	AUX
inlawrev-2286	40	14	codified	codify	VERB
inlawrev-2286	40	15	at	at	ADP
inlawrev-2286	40	16	ind	ind	PROPN
inlawrev-2286	40	17	.	.	PUNCT
inlawrev-2286	41	1	code	code	PROPN
inlawrev-2286	41	2	§	§	PROPN
inlawrev-2286	41	3	6	6	NUM
inlawrev-2286	41	4	-	-	SYM
inlawrev-2286	41	5	4.1	4.1	NUM
inlawrev-2286	41	6	-	-	PUNCT
inlawrev-2286	41	7	2	2	NUM
inlawrev-2286	41	8	-	-	SYM
inlawrev-2286	41	9	1	1	NUM
inlawrev-2286	41	10	(	(	PUNCT
inlawrev-2286	41	11	1976	1976	NUM
inlawrev-2286	41	12	)	)	PUNCT
inlawrev-2286	41	13	.	.	PUNCT
inlawrev-2286	42	1	'	'	PUNCT
inlawrev-2286	42	2	358	358	NUM
inlawrev-2286	42	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	42	4	at	at	ADP
inlawrev-2286	42	5	217	217	NUM
inlawrev-2286	42	6	.	.	PUNCT
inlawrev-2286	42	7	'	'	PUNCT
inlawrev-2286	42	8	"	"	PUNCT
inlawrev-2286	42	9	/d	/d	PUNCT
inlawrev-2286	42	10	.	.	PUNCT
inlawrev-2286	43	1	at	at	ADP
inlawrev-2286	43	2	218	218	NUM
inlawrev-2286	43	3	.	.	PUNCT
inlawrev-2286	43	4	''	''	PUNCT
inlawrev-2286	43	5	compare	compare	VERB
inlawrev-2286	43	6	ind	ind	PROPN
inlawrev-2286	43	7	.	.	PUNCT
inlawrev-2286	44	1	code	code	PROPN
inlawrev-2286	44	2	§	§	PROPN
inlawrev-2286	44	3	§	§	PROPN
inlawrev-2286	44	4	6	6	NUM
inlawrev-2286	44	5	-	-	SYM
inlawrev-2286	44	6	4.1	4.1	NUM
inlawrev-2286	44	7	-	-	PUNCT
inlawrev-2286	44	8	2	2	NUM
inlawrev-2286	44	9	-	-	SYM
inlawrev-2286	44	10	1	1	NUM
inlawrev-2286	44	11	to	to	PART
inlawrev-2286	44	12	-4	-4	INTJ
inlawrev-2286	44	13	(	(	PUNCT
inlawrev-2286	44	14	1976	1976	NUM
inlawrev-2286	44	15	)	)	PUNCT
inlawrev-2286	44	16	with	with	ADP
inlawrev-2286	44	17	ch	ch	PROPN
inlawrev-2286	44	18	.	.	PROPN
inlawrev-2286	44	19	75	75	NUM
inlawrev-2286	44	20	,	,	PUNCT
inlawrev-2286	44	21	§	§	PROPN
inlawrev-2286	44	22	1	1	NUM
inlawrev-2286	44	23	,	,	PUNCT
inlawrev-2286	44	24	1931	1931	NUM
inlawrev-2286	44	25	ind	ind	NOUN
inlawrev-2286	44	26	.	.	PUNCT
inlawrev-2286	45	1	acts	act	VERB
inlawrev-2286	45	2	192	192	NUM
inlawrev-2286	45	3	(	(	PUNCT
inlawrev-2286	45	4	repealed	repeal	VERB
inlawrev-2286	45	5	1976	1976	NUM
inlawrev-2286	45	6	)	)	PUNCT
inlawrev-2286	45	7	.	.	PUNCT
inlawrev-2286	46	1	294	294	NUM
inlawrev-2286	46	2	indiana	indiana	PROPN
inlawrev-2286	46	3	law	law	PROPN
inlawrev-2286	46	4	review	review	NOUN
inlawrev-2286	46	5	[	[	X
inlawrev-2286	46	6	vol	vol	NOUN
inlawrev-2286	46	7	.	.	PUNCT
inlawrev-2286	46	8	11:292	11:292	NUM
inlawrev-2286	46	9	bannon	bannon	PROPN
inlawrev-2286	46	10	,	,	PUNCT
inlawrev-2286	46	11	indiana	indiana	PROPN
inlawrev-2286	46	12	inheritance	inheritance	NOUN
inlawrev-2286	46	13	tax	tax	NOUN
inlawrev-2286	46	14	law	law	NOUN
inlawrev-2286	46	15	is	be	AUX
inlawrev-2286	46	16	now	now	ADV
inlawrev-2286	46	17	congruent	congruent	ADJ
inlawrev-2286	46	18	with	with	ADP
inlawrev-2286	46	19	federal	federal	ADJ
inlawrev-2286	46	20	estate	estate	NOUN
inlawrev-2286	46	21	tax	tax	NOUN
inlawrev-2286	46	22	law	law	NOUN
inlawrev-2286	46	23	,	,	PUNCT
inlawrev-2286	46	24	which	which	PRON
inlawrev-2286	46	25	also	also	ADV
inlawrev-2286	46	26	reflects	reflect	VERB
inlawrev-2286	46	27	an	an	DET
inlawrev-2286	46	28	"	"	PUNCT
inlawrev-2286	46	29	ownership	ownership	NOUN
inlawrev-2286	46	30	"	"	PUNCT
inlawrev-2286	46	31	theory	theory	NOUN
inlawrev-2286	46	32	.	.	PUNCT
inlawrev-2286	47	1	^^	^^	PUNCT
inlawrev-2286	47	2	one	one	NUM
inlawrev-2286	47	3	of	of	ADP
inlawrev-2286	47	4	the	the	DET
inlawrev-2286	47	5	credits	credit	NOUN
inlawrev-2286	47	6	applicable	applicable	ADJ
inlawrev-2286	47	7	against	against	ADP
inlawrev-2286	47	8	a	a	DET
inlawrev-2286	47	9	decedent	decedent	NOUN
inlawrev-2286	47	10	's	's	PART
inlawrev-2286	47	11	federal	federal	ADJ
inlawrev-2286	47	12	estate	estate	NOUN
inlawrev-2286	47	13	tax	tax	NOUN
inlawrev-2286	47	14	is	be	AUX
inlawrev-2286	47	15	for	for	ADP
inlawrev-2286	47	16	the	the	DET
inlawrev-2286	47	17	amount	amount	NOUN
inlawrev-2286	47	18	of	of	ADP
inlawrev-2286	47	19	state	state	NOUN
inlawrev-2286	47	20	death	death	NOUN
inlawrev-2286	47	21	taxes	taxis	NOUN
inlawrev-2286	47	22	paid	pay	VERB
inlawrev-2286	47	23	.	.	PUNCT
inlawrev-2286	48	1	'^	'^	VERB
inlawrev-2286	48	2	the	the	DET
inlawrev-2286	48	3	amount	amount	NOUN
inlawrev-2286	48	4	of	of	ADP
inlawrev-2286	48	5	death	death	NOUN
inlawrev-2286	48	6	taxes	taxis	NOUN
inlawrev-2286	48	7	imposed	impose	VERB
inlawrev-2286	48	8	by	by	ADP
inlawrev-2286	48	9	most	most	ADJ
inlawrev-2286	48	10	states	state	NOUN
inlawrev-2286	48	11	is	be	AUX
inlawrev-2286	48	12	normally	normally	ADV
inlawrev-2286	48	13	much	much	ADV
inlawrev-2286	48	14	less	less	ADJ
inlawrev-2286	48	15	than	than	ADP
inlawrev-2286	48	16	the	the	DET
inlawrev-2286	48	17	potential	potential	ADJ
inlawrev-2286	48	18	total	total	ADJ
inlawrev-2286	48	19	credit	credit	NOUN
inlawrev-2286	48	20	available	available	ADJ
inlawrev-2286	48	21	under	under	ADP
inlawrev-2286	48	22	the	the	DET
inlawrev-2286	48	23	federal	federal	ADJ
inlawrev-2286	48	24	estate	estate	NOUN
inlawrev-2286	48	25	tax	tax	NOUN
inlawrev-2286	48	26	;	;	PUNCT
inlawrev-2286	48	27	accordingly	accordingly	ADV
inlawrev-2286	48	28	,	,	PUNCT
inlawrev-2286	48	29	most	most	ADJ
inlawrev-2286	48	30	states	state	NOUN
inlawrev-2286	48	31	have	have	AUX
inlawrev-2286	48	32	enacted	enact	VERB
inlawrev-2286	48	33	what	what	PRON
inlawrev-2286	48	34	are	be	AUX
inlawrev-2286	48	35	known	know	VERB
inlawrev-2286	48	36	in	in	ADP
inlawrev-2286	48	37	tax	tax	NOUN
inlawrev-2286	48	38	parlance	parlance	NOUN
inlawrev-2286	48	39	as	as	ADP
inlawrev-2286	48	40	"	"	PUNCT
inlawrev-2286	48	41	pickup	pickup	ADJ
inlawrev-2286	48	42	taxes	taxis	NOUN
inlawrev-2286	48	43	.	.	PUNCT
inlawrev-2286	49	1	"^	"^	NOUN
inlawrev-2286	49	2	*	*	PUNCT
inlawrev-2286	49	3	such	such	ADJ
inlawrev-2286	49	4	taxes	taxis	NOUN
inlawrev-2286	49	5	impose	impose	VERB
inlawrev-2286	49	6	an	an	DET
inlawrev-2286	49	7	additional	additional	ADJ
inlawrev-2286	49	8	state	state	NOUN
inlawrev-2286	49	9	tax	tax	NOUN
inlawrev-2286	49	10	equal	equal	ADJ
inlawrev-2286	49	11	to	to	ADP
inlawrev-2286	49	12	the	the	DET
inlawrev-2286	49	13	amount	amount	NOUN
inlawrev-2286	49	14	by	by	ADP
inlawrev-2286	49	15	which	which	PRON
inlawrev-2286	49	16	the	the	DET
inlawrev-2286	49	17	allowable	allowable	ADJ
inlawrev-2286	49	18	credit	credit	NOUN
inlawrev-2286	49	19	under	under	ADP
inlawrev-2286	49	20	the	the	DET
inlawrev-2286	49	21	federal	federal	ADJ
inlawrev-2286	49	22	estate	estate	NOUN
inlawrev-2286	49	23	exceeds	exceed	VERB
inlawrev-2286	49	24	the	the	DET
inlawrev-2286	49	25	state	state	NOUN
inlawrev-2286	49	26	death	death	NOUN
inlawrev-2286	49	27	taxes	taxis	NOUN
inlawrev-2286	49	28	.	.	PUNCT
inlawrev-2286	50	1	the	the	DET
inlawrev-2286	50	2	dynamic	dynamic	ADJ
inlawrev-2286	50	3	effect	effect	NOUN
inlawrev-2286	50	4	of	of	ADP
inlawrev-2286	50	5	such	such	ADJ
inlawrev-2286	50	6	taxes	taxis	NOUN
inlawrev-2286	50	7	is	be	AUX
inlawrev-2286	50	8	not	not	PART
inlawrev-2286	50	9	to	to	PART
inlawrev-2286	50	10	increase	increase	VERB
inlawrev-2286	50	11	the	the	DET
inlawrev-2286	50	12	total	total	ADJ
inlawrev-2286	50	13	tax	tax	NOUN
inlawrev-2286	50	14	liability	liability	NOUN
inlawrev-2286	50	15	for	for	ADP
inlawrev-2286	50	16	a	a	DET
inlawrev-2286	50	17	decedent	decedent	NOUN
inlawrev-2286	50	18	's	's	PART
inlawrev-2286	50	19	estate	estate	NOUN
inlawrev-2286	50	20	but	but	CCONJ
inlawrev-2286	50	21	is	be	AUX
inlawrev-2286	50	22	instead	instead	ADV
inlawrev-2286	50	23	to	to	PART
inlawrev-2286	50	24	allow	allow	VERB
inlawrev-2286	50	25	the	the	DET
inlawrev-2286	50	26	states	state	NOUN
inlawrev-2286	50	27	to	to	PART
inlawrev-2286	50	28	collect	collect	VERB
inlawrev-2286	50	29	a	a	DET
inlawrev-2286	50	30	higher	high	ADJ
inlawrev-2286	50	31	percentage	percentage	NOUN
inlawrev-2286	50	32	of	of	ADP
inlawrev-2286	50	33	the	the	DET
inlawrev-2286	50	34	total	total	ADJ
inlawrev-2286	50	35	tax	tax	NOUN
inlawrev-2286	50	36	liability	liability	NOUN
inlawrev-2286	50	37	of	of	ADP
inlawrev-2286	50	38	an	an	DET
inlawrev-2286	50	39	estate	estate	NOUN
inlawrev-2286	50	40	.	.	PUNCT
inlawrev-2286	51	1	in	in	ADP
inlawrev-2286	51	2	cases	case	NOUN
inlawrev-2286	51	3	where	where	SCONJ
inlawrev-2286	51	4	an	an	DET
inlawrev-2286	51	5	indiana	indiana	PROPN
inlawrev-2286	51	6	resident	resident	NOUN
inlawrev-2286	51	7	dies	dies	AUX
inlawrev-2286	51	8	holding	hold	VERB
inlawrev-2286	51	9	real	real	ADJ
inlawrev-2286	51	10	or	or	CCONJ
inlawrev-2286	51	11	personal	personal	ADJ
inlawrev-2286	51	12	property	property	NOUN
inlawrev-2286	51	13	in	in	ADP
inlawrev-2286	51	14	another	another	DET
inlawrev-2286	51	15	state	state	NOUN
inlawrev-2286	51	16	which	which	PRON
inlawrev-2286	51	17	is	be	AUX
inlawrev-2286	51	18	subject	subject	ADJ
inlawrev-2286	51	19	to	to	ADP
inlawrev-2286	51	20	a	a	DET
inlawrev-2286	51	21	death	death	NOUN
inlawrev-2286	51	22	transfer	transfer	NOUN
inlawrev-2286	51	23	tax	tax	NOUN
inlawrev-2286	51	24	in	in	ADP
inlawrev-2286	51	25	that	that	DET
inlawrev-2286	51	26	jurisdiction	jurisdiction	NOUN
inlawrev-2286	51	27	,	,	PUNCT
inlawrev-2286	51	28	a	a	DET
inlawrev-2286	51	29	pickup	pickup	NOUN
inlawrev-2286	51	30	tax	tax	NOUN
inlawrev-2286	51	31	provision	provision	NOUN
inlawrev-2286	51	32	in	in	ADP
inlawrev-2286	51	33	that	that	DET
inlawrev-2286	51	34	state	state	NOUN
inlawrev-2286	51	35	may	may	AUX
inlawrev-2286	51	36	likewise	likewise	ADV
inlawrev-2286	51	37	apply	apply	VERB
inlawrev-2286	51	38	to	to	PART
inlawrev-2286	51	39	effect	effect	VERB
inlawrev-2286	51	40	some	some	DET
inlawrev-2286	51	41	redistribution	redistribution	NOUN
inlawrev-2286	51	42	of	of	ADP
inlawrev-2286	51	43	the	the	DET
inlawrev-2286	51	44	gross	gross	ADJ
inlawrev-2286	51	45	amount	amount	NOUN
inlawrev-2286	51	46	of	of	ADP
inlawrev-2286	51	47	death	death	NOUN
inlawrev-2286	51	48	tax	tax	NOUN
inlawrev-2286	51	49	liability	liability	NOUN
inlawrev-2286	51	50	.	.	PUNCT
inlawrev-2286	52	1	'^	'^	NOUN
inlawrev-2286	52	2	such	such	ADJ
inlawrev-2286	52	3	was	be	AUX
inlawrev-2286	52	4	the	the	DET
inlawrev-2286	52	5	case	case	NOUN
inlawrev-2286	52	6	in	in	ADP
inlawrev-2286	52	7	state	state	PROPN
inlawrev-2286	52	8	v.	v.	ADP
inlawrev-2286	52	9	purdue	purdue	ADJ
inlawrev-2286	52	10	national	national	PROPN
inlawrev-2286	52	11	bank,^^	bank,^^	PROPN
inlawrev-2286	52	12	in	in	ADP
inlawrev-2286	52	13	which	which	PRON
inlawrev-2286	52	14	the	the	DET
inlawrev-2286	52	15	second	second	ADJ
inlawrev-2286	52	16	district	district	NOUN
inlawrev-2286	52	17	court	court	NOUN
inlawrev-2286	52	18	of	of	ADP
inlawrev-2286	52	19	appeals	appeals	PROPN
inlawrev-2286	52	20	construed	construe	VERB
inlawrev-2286	52	21	the	the	DET
inlawrev-2286	52	22	forerunner	forerunner	NOUN
inlawrev-2286	52	23	of	of	ADP
inlawrev-2286	52	24	the	the	DET
inlawrev-2286	52	25	present	present	ADJ
inlawrev-2286	52	26	indiana	indiana	PROPN
inlawrev-2286	52	27	pickup	pickup	PROPN
inlawrev-2286	52	28	tax	tax	NOUN
inlawrev-2286	52	29	statute	statute	NOUN
inlawrev-2286	52	30	.	.	PUNCT
inlawrev-2286	52	31	"	"	PUNCT
inlawrev-2286	53	1	in	in	ADP
inlawrev-2286	53	2	making	make	VERB
inlawrev-2286	53	3	the	the	DET
inlawrev-2286	53	4	computation	computation	NOUN
inlawrev-2286	53	5	of	of	ADP
inlawrev-2286	53	6	the	the	DET
inlawrev-2286	53	7	indiana	indiana	PROPN
inlawrev-2286	53	8	pickup	pickup	PROPN
inlawrev-2286	53	9	tax	tax	NOUN
inlawrev-2286	53	10	under	under	ADP
inlawrev-2286	53	11	the	the	DET
inlawrev-2286	53	12	former	former	ADJ
inlawrev-2286	53	13	statute	statute	NOUN
inlawrev-2286	53	14	,	,	PUNCT
inlawrev-2286	53	15	pickup	pickup	ADJ
inlawrev-2286	53	16	taxes	taxis	NOUN
inlawrev-2286	53	17	paid	pay	VERB
inlawrev-2286	53	18	to	to	ADP
inlawrev-2286	53	19	other	other	ADJ
inlawrev-2286	53	20	states	state	NOUN
inlawrev-2286	53	21	are	be	AUX
inlawrev-2286	53	22	not	not	PART
inlawrev-2286	53	23	to	to	PART
inlawrev-2286	53	24	be	be	AUX
inlawrev-2286	53	25	deducted	deduct	VERB
inlawrev-2286	53	26	from	from	ADP
inlawrev-2286	53	27	the	the	DET
inlawrev-2286	53	28	allowable	allowable	ADJ
inlawrev-2286	53	29	federal	federal	ADJ
inlawrev-2286	53	30	estate	estate	NOUN
inlawrev-2286	53	31	tax	tax	NOUN
inlawrev-2286	53	32	credit	credit	NOUN
inlawrev-2286	53	33	.	.	PUNCT
inlawrev-2286	54	1	the	the	DET
inlawrev-2286	54	2	court	court	NOUN
inlawrev-2286	54	3	noted	note	VERB
inlawrev-2286	54	4	that	that	SCONJ
inlawrev-2286	54	5	a	a	DET
inlawrev-2286	54	6	parenthetical	parenthetical	ADJ
inlawrev-2286	54	7	exclusion	exclusion	NOUN
inlawrev-2286	54	8	in	in	ADP
inlawrev-2286	54	9	the	the	DET
inlawrev-2286	54	10	statute	statute	NOUN
inlawrev-2286	54	11	rendered	render	VERB
inlawrev-2286	54	12	it	it	PRON
inlawrev-2286	54	13	capable	capable	ADJ
inlawrev-2286	54	14	of	of	ADP
inlawrev-2286	54	15	no	no	DET
inlawrev-2286	54	16	other	other	ADJ
inlawrev-2286	54	17	construction.^	construction.^	NOUN
inlawrev-2286	54	18	*	*	PUNCT
inlawrev-2286	54	19	the	the	DET
inlawrev-2286	54	20	effect	effect	NOUN
inlawrev-2286	54	21	of	of	ADP
inlawrev-2286	54	22	the	the	DET
inlawrev-2286	54	23	former	former	ADJ
inlawrev-2286	54	24	statute	statute	NOUN
inlawrev-2286	54	25	,	,	PUNCT
inlawrev-2286	54	26	as	as	SCONJ
inlawrev-2286	54	27	so	so	ADV
inlawrev-2286	54	28	construed	construe	VERB
inlawrev-2286	54	29	,	,	PUNCT
inlawrev-2286	54	30	was	be	AUX
inlawrev-2286	54	31	the	the	DET
inlawrev-2286	54	32	imposition	imposition	NOUN
inlawrev-2286	54	33	of	of	ADP
inlawrev-2286	54	34	state	state	NOUN
inlawrev-2286	54	35	death	death	NOUN
inlawrev-2286	54	36	taxes	taxis	NOUN
inlawrev-2286	54	37	that	that	PRON
inlawrev-2286	54	38	exceeded	exceed	VERB
inlawrev-2286	54	39	the	the	DET
inlawrev-2286	54	40	allowable	allowable	ADJ
inlawrev-2286	54	41	federal	federal	ADJ
inlawrev-2286	54	42	estate	estate	NOUN
inlawrev-2286	54	43	tax	tax	NOUN
inlawrev-2286	54	44	credit	credit	NOUN
inlawrev-2286	54	45	for	for	ADP
inlawrev-2286	54	46	state	state	NOUN
inlawrev-2286	54	47	death	death	NOUN
inlawrev-2286	54	48	taxes	taxis	NOUN
inlawrev-2286	54	49	in	in	ADP
inlawrev-2286	54	50	cases	case	NOUN
inlawrev-2286	54	51	where	where	SCONJ
inlawrev-2286	54	52	an	an	DET
inlawrev-2286	54	53	indiana	indiana	PROPN
inlawrev-2286	54	54	resident	resident	NOUN
inlawrev-2286	54	55	died	died	AUX
inlawrev-2286	54	56	holding	hold	VERB
inlawrev-2286	54	57	property	property	NOUN
inlawrev-2286	54	58	in	in	ADP
inlawrev-2286	54	59	another	another	DET
inlawrev-2286	54	60	state	state	NOUN
inlawrev-2286	54	61	,	,	PUNCT
inlawrev-2286	54	62	which	which	PRON
inlawrev-2286	54	63	itself	itself	PRON
inlawrev-2286	54	64	levied	levy	VERB
inlawrev-2286	54	65	a	a	DET
inlawrev-2286	54	66	pickup	pickup	ADJ
inlawrev-2286	54	67	tax	tax	NOUN
inlawrev-2286	54	68	with	with	ADP
inlawrev-2286	54	69	respect	respect	NOUN
inlawrev-2286	54	70	to	to	ADP
inlawrev-2286	54	71	property	property	NOUN
inlawrev-2286	54	72	of	of	ADP
inlawrev-2286	54	73	a	a	DET
inlawrev-2286	54	74	nonresident	nonresident	ADJ
inlawrev-2286	54	75	decedent	decedent	NOUN
inlawrev-2286	54	76	.	.	PUNCT
inlawrev-2286	54	77	'	'	PUNCT
inlawrev-2286	55	1	*	*	PUNCT
inlawrev-2286	55	2	the	the	DET
inlawrev-2286	55	3	general	general	ADJ
inlawrev-2286	55	4	theory	theory	NOUN
inlawrev-2286	55	5	of	of	ADP
inlawrev-2286	55	6	pickup	pickup	ADJ
inlawrev-2286	55	7	taxation	taxation	NOUN
inlawrev-2286	55	8	simply	simply	ADV
inlawrev-2286	55	9	was	be	AUX
inlawrev-2286	55	10	inapplicable	inapplicable	ADJ
inlawrev-2286	55	11	.	.	PUNCT
inlawrev-2286	56	1	the	the	DET
inlawrev-2286	56	2	1976	1976	NUM
inlawrev-2286	56	3	general	general	ADJ
inlawrev-2286	56	4	assembly	assembly	NOUN
inlawrev-2286	56	5	may	may	AUX
inlawrev-2286	56	6	have	have	AUX
inlawrev-2286	56	7	rectified	rectify	VERB
inlawrev-2286	56	8	that	that	DET
inlawrev-2286	56	9	theoretical	theoretical	ADJ
inlawrev-2286	56	10	anomaly	anomaly	NOUN
inlawrev-2286	56	11	in	in	ADP
inlawrev-2286	56	12	the	the	DET
inlawrev-2286	56	13	recodification	recodification	NOUN
inlawrev-2286	56	14	of	of	ADP
inlawrev-2286	56	15	inheritance	inheritance	NOUN
inlawrev-2286	56	16	and	and	CCONJ
inlawrev-2286	56	17	estate	estate	NOUN
inlawrev-2286	56	18	taxes	taxis	NOUN
inlawrev-2286	56	19	,	,	PUNCT
inlawrev-2286	56	20	which	which	PRON
inlawrev-2286	56	21	replaced	replace	VERB
inlawrev-2286	56	22	the	the	DET
inlawrev-2286	56	23	''	''	PUNCT
inlawrev-2286	56	24	i.r.c	i.r.c	NOUN
inlawrev-2286	56	25	.	.	PUNCT
inlawrev-2286	57	1	§	§	PROPN
inlawrev-2286	57	2	2036	2036	NUM
inlawrev-2286	57	3	,	,	PUNCT
inlawrev-2286	57	4	as	as	SCONJ
inlawrev-2286	57	5	amended	amend	VERB
inlawrev-2286	57	6	by	by	ADP
inlawrev-2286	57	7	tax	tax	NOUN
inlawrev-2286	57	8	reform	reform	NOUN
inlawrev-2286	57	9	act	act	NOUN
inlawrev-2286	57	10	of	of	ADP
inlawrev-2286	57	11	1976	1976	NUM
inlawrev-2286	57	12	.	.	PUNCT
inlawrev-2286	58	1	pub	pub	NOUN
inlawrev-2286	58	2	.	.	PUNCT
inlawrev-2286	59	1	l.	l.	PROPN
inlawrev-2286	59	2	no	no	INTJ
inlawrev-2286	59	3	.	.	PROPN
inlawrev-2286	60	1	94	94	NUM
inlawrev-2286	60	2	-	-	SYM
inlawrev-2286	60	3	555	555	NUM
inlawrev-2286	60	4	,	,	PUNCT
inlawrev-2286	60	5	§	§	PROPN
inlawrev-2286	60	6	2009(a	2009(a	NOUN
inlawrev-2286	60	7	)	)	PUNCT
inlawrev-2286	60	8	,	,	PUNCT
inlawrev-2286	60	9	90	90	NUM
inlawrev-2286	60	10	stat	stat	NOUN
inlawrev-2286	60	11	.	.	PUNCT
inlawrev-2286	61	1	1893	1893	NUM
inlawrev-2286	61	2	;	;	PUNCT
inlawrev-2286	61	3	i.r.c	i.r.c	NOUN
inlawrev-2286	61	4	.	.	PUNCT
inlawrev-2286	62	1	§	§	PROPN
inlawrev-2286	62	2	2037	2037	NUM
inlawrev-2286	62	3	;	;	PUNCT
inlawrev-2286	62	4	i	i	PROPN
inlawrev-2286	62	5	d.	d.	PROPN
inlawrev-2286	62	6	§	§	PROPN
inlawrev-2286	62	7	2038	2038	NUM
inlawrev-2286	62	8	,	,	PUNCT
inlawrev-2286	62	9	as	as	SCONJ
inlawrev-2286	62	10	amended	amend	VERB
inlawrev-2286	62	11	by	by	ADP
inlawrev-2286	62	12	tax	tax	NOUN
inlawrev-2286	62	13	reform	reform	NOUN
inlawrev-2286	62	14	act	act	NOUN
inlawrev-2286	62	15	of	of	ADP
inlawrev-2286	62	16	1976	1976	NUM
inlawrev-2286	62	17	,	,	PUNCT
inlawrev-2286	62	18	pub	pub	NOUN
inlawrev-2286	62	19	.	.	PUNCT
inlawrev-2286	63	1	l.	l.	PROPN
inlawrev-2286	63	2	no	no	INTJ
inlawrev-2286	63	3	.	.	PROPN
inlawrev-2286	64	1	94	94	NUM
inlawrev-2286	64	2	-	-	SYM
inlawrev-2286	64	3	455	455	NUM
inlawrev-2286	64	4	,	,	PUNCT
inlawrev-2286	64	5	§	§	PROPN
inlawrev-2286	64	6	1902(a)(3	1902(a)(3	NUM
inlawrev-2286	64	7	)	)	PUNCT
inlawrev-2286	64	8	,	,	PUNCT
inlawrev-2286	64	9	90	90	NUM
inlawrev-2286	64	10	stat	stat	NOUN
inlawrev-2286	64	11	.	.	PUNCT
inlawrev-2286	65	1	1804	1804	NUM
inlawrev-2286	65	2	,	,	PUNCT
inlawrev-2286	65	3	1852	1852	NUM
inlawrev-2286	65	4	.	.	PUNCT
inlawrev-2286	66	1	"	"	PUNCT
inlawrev-2286	66	2	i.r.c	i.r.c	NOUN
inlawrev-2286	66	3	.	.	PUNCT
inlawrev-2286	67	1	§	§	PROPN
inlawrev-2286	67	2	2011	2011	NUM
inlawrev-2286	67	3	,	,	PUNCT
inlawrev-2286	67	4	as	as	SCONJ
inlawrev-2286	67	5	amended	amend	VERB
inlawrev-2286	67	6	by	by	ADP
inlawrev-2286	67	7	tax	tax	NOUN
inlawrev-2286	67	8	reform	reform	NOUN
inlawrev-2286	67	9	act	act	NOUN
inlawrev-2286	67	10	of	of	ADP
inlawrev-2286	67	11	1976	1976	NUM
inlawrev-2286	67	12	,	,	PUNCT
inlawrev-2286	67	13	pub	pub	NOUN
inlawrev-2286	67	14	.	.	PUNCT
inlawrev-2286	68	1	l.	l.	PROPN
inlawrev-2286	68	2	no	no	INTJ
inlawrev-2286	68	3	.	.	PROPN
inlawrev-2286	69	1	94	94	NUM
inlawrev-2286	69	2	-	-	SYM
inlawrev-2286	69	3	455	455	NUM
inlawrev-2286	69	4	,	,	PUNCT
inlawrev-2286	69	5	§	§	PROPN
inlawrev-2286	69	6	1902(a)(12)(b	1902(a)(12)(b	NUM
inlawrev-2286	69	7	)	)	PUNCT
inlawrev-2286	69	8	,	,	PUNCT
inlawrev-2286	69	9	90	90	NUM
inlawrev-2286	69	10	stat	stat	NOUN
inlawrev-2286	69	11	.	.	PUNCT
inlawrev-2286	70	1	1806	1806	NUM
inlawrev-2286	70	2	.	.	PUNCT
inlawrev-2286	71	1	'	'	PUNCT
inlawrev-2286	71	2	*	*	PUNCT
inlawrev-2286	71	3	e.g.	e.g.	ADV
inlawrev-2286	71	4	,	,	PUNCT
inlawrev-2286	71	5	ind	ind	PROPN
inlawrev-2286	71	6	.	.	PUNCT
inlawrev-2286	71	7	code	code	PROPN
inlawrev-2286	71	8	§	§	PROPN
inlawrev-2286	71	9	§	§	PROPN
inlawrev-2286	71	10	6	6	NUM
inlawrev-2286	71	11	-	-	SYM
inlawrev-2286	71	12	4.1	4.1	NUM
inlawrev-2286	71	13	-	-	PUNCT
inlawrev-2286	71	14	11	11	NUM
inlawrev-2286	71	15	-	-	SYM
inlawrev-2286	71	16	1	1	NUM
inlawrev-2286	71	17	to	to	ADP
inlawrev-2286	71	18	-2	-2	INTJ
inlawrev-2286	71	19	(	(	PUNCT
inlawrev-2286	71	20	1976	1976	NUM
inlawrev-2286	71	21	)	)	PUNCT
inlawrev-2286	71	22	.	.	PUNCT
inlawrev-2286	72	1	'	'	PUNCT
inlawrev-2286	72	2	^indiana	^indiana	PROPN
inlawrev-2286	72	3	has	have	VERB
inlawrev-2286	72	4	such	such	DET
inlawrev-2286	72	5	a	a	DET
inlawrev-2286	72	6	provision	provision	NOUN
inlawrev-2286	72	7	for	for	ADP
inlawrev-2286	72	8	nonresident	nonresident	ADJ
inlawrev-2286	72	9	decedents	decedent	NOUN
inlawrev-2286	72	10	who	who	PRON
inlawrev-2286	72	11	die	die	VERB
inlawrev-2286	72	12	holding	hold	VERB
inlawrev-2286	72	13	indiana	indiana	PROPN
inlawrev-2286	72	14	property	property	NOUN
inlawrev-2286	72	15	.	.	PUNCT
inlawrev-2286	73	1	ind	ind	PROPN
inlawrev-2286	73	2	.	.	PUNCT
inlawrev-2286	74	1	code	code	PROPN
inlawrev-2286	74	2	§	§	PROPN
inlawrev-2286	74	3	6	6	NUM
inlawrev-2286	74	4	-	-	SYM
inlawrev-2286	74	5	4.1	4.1	NUM
inlawrev-2286	74	6	-	-	PUNCT
inlawrev-2286	74	7	ll-2(b	ll-2(b	NOUN
inlawrev-2286	74	8	)	)	PUNCT
inlawrev-2286	74	9	(	(	PUNCT
inlawrev-2286	74	10	1976	1976	NUM
inlawrev-2286	74	11	)	)	PUNCT
inlawrev-2286	74	12	.	.	PUNCT
inlawrev-2286	75	1	"	"	PUNCT
inlawrev-2286	75	2	355	355	NUM
inlawrev-2286	75	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	75	4	414	414	NUM
inlawrev-2286	75	5	(	(	PUNCT
inlawrev-2286	75	6	ind	ind	NOUN
inlawrev-2286	75	7	.	.	PUNCT
inlawrev-2286	76	1	ct	ct	PROPN
inlawrev-2286	76	2	.	.	PUNCT
inlawrev-2286	77	1	app	app	PROPN
inlawrev-2286	77	2	.	.	PROPN
inlawrev-2286	77	3	1976	1976	NUM
inlawrev-2286	77	4	)	)	PUNCT
inlawrev-2286	77	5	.	.	PUNCT
inlawrev-2286	78	1	"	"	PUNCT
inlawrev-2286	78	2	ch	ch	NOUN
inlawrev-2286	78	3	.	.	NOUN
inlawrev-2286	78	4	276	276	NUM
inlawrev-2286	78	5	,	,	PUNCT
inlawrev-2286	78	6	§	§	PROPN
inlawrev-2286	78	7	1	1	NUM
inlawrev-2286	78	8	,	,	PUNCT
inlawrev-2286	78	9	1965	1965	NUM
inlawrev-2286	78	10	ind	ind	NOUN
inlawrev-2286	78	11	.	.	PUNCT
inlawrev-2286	79	1	acts	act	VERB
inlawrev-2286	79	2	764	764	NUM
inlawrev-2286	79	3	(	(	PUNCT
inlawrev-2286	79	4	repealed	repeal	VERB
inlawrev-2286	79	5	1976	1976	NUM
inlawrev-2286	79	6	)	)	PUNCT
inlawrev-2286	79	7	(	(	PUNCT
inlawrev-2286	79	8	present	present	ADJ
inlawrev-2286	79	9	pickup	pickup	NOUN
inlawrev-2286	79	10	tax	tax	NOUN
inlawrev-2286	79	11	statutes	statute	NOUN
inlawrev-2286	79	12	are	be	AUX
inlawrev-2286	79	13	codified	codify	VERB
inlawrev-2286	79	14	at	at	ADP
inlawrev-2286	79	15	ind	ind	PROPN
inlawrev-2286	79	16	.	.	PUNCT
inlawrev-2286	80	1	code	code	PROPN
inlawrev-2286	80	2	§	§	PROPN
inlawrev-2286	80	3	§	§	PROPN
inlawrev-2286	80	4	6	6	NUM
inlawrev-2286	80	5	-	-	SYM
inlawrev-2286	80	6	4.1	4.1	NUM
inlawrev-2286	80	7	-	-	PUNCT
inlawrev-2286	80	8	11	11	NUM
inlawrev-2286	80	9	-	-	SYM
inlawrev-2286	80	10	1	1	NUM
inlawrev-2286	80	11	to	to	ADP
inlawrev-2286	80	12	-6	-6	PROPN
inlawrev-2286	80	13	(	(	PUNCT
inlawrev-2286	80	14	1976	1976	NUM
inlawrev-2286	80	15	)	)	PUNCT
inlawrev-2286	80	16	)	)	PUNCT
inlawrev-2286	80	17	.	.	PUNCT
inlawrev-2286	81	1	"	"	PUNCT
inlawrev-2286	81	2	355	355	NUM
inlawrev-2286	81	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	81	4	at	at	ADP
inlawrev-2286	81	5	416	416	NUM
inlawrev-2286	81	6	.	.	PUNCT
inlawrev-2286	82	1	1977	1977	NUM
inlawrev-2286	82	2	]	]	PUNCT
inlawrev-2286	82	3	surveytaxation	surveytaxation	NOUN
inlawrev-2286	82	4	295	295	NUM
inlawrev-2286	82	5	old	old	ADJ
inlawrev-2286	82	6	article	article	NOUN
inlawrev-2286	82	7	4	4	NUM
inlawrev-2286	82	8	of	of	ADP
inlawrev-2286	82	9	title	title	NOUN
inlawrev-2286	82	10	6	6	NUM
inlawrev-2286	82	11	of	of	ADP
inlawrev-2286	82	12	the	the	DET
inlawrev-2286	82	13	indiana	indiana	PROPN
inlawrev-2286	82	14	code	code	PROPN
inlawrev-2286	82	15	with	with	ADP
inlawrev-2286	82	16	a	a	DET
inlawrev-2286	82	17	new	new	ADJ
inlawrev-2286	82	18	article	article	NOUN
inlawrev-2286	82	19	4.1.^	4.1.^	NOUN
inlawrev-2286	82	20	°	°	ADP
inlawrev-2286	83	1	the	the	DET
inlawrev-2286	83	2	1976	1976	NUM
inlawrev-2286	83	3	enactment	enactment	NOUN
inlawrev-2286	83	4	was	be	AUX
inlawrev-2286	83	5	intended	intend	VERB
inlawrev-2286	83	6	to	to	PART
inlawrev-2286	83	7	be	be	AUX
inlawrev-2286	83	8	a	a	DET
inlawrev-2286	83	9	codification	codification	NOUN
inlawrev-2286	83	10	and	and	CCONJ
inlawrev-2286	83	11	restatement	restatement	NOUN
inlawrev-2286	83	12	of	of	ADP
inlawrev-2286	83	13	applicable	applicable	ADJ
inlawrev-2286	83	14	or	or	CCONJ
inlawrev-2286	83	15	corresponding	corresponding	ADJ
inlawrev-2286	83	16	provisions	provision	NOUN
inlawrev-2286	83	17	of	of	ADP
inlawrev-2286	83	18	the	the	DET
inlawrev-2286	83	19	repealed	repeal	VERB
inlawrev-2286	83	20	laws	law	NOUN
inlawrev-2286	83	21	,	,	PUNCT
inlawrev-2286	83	22	without	without	ADP
inlawrev-2286	83	23	any	any	DET
inlawrev-2286	83	24	substantive	substantive	ADJ
inlawrev-2286	83	25	changes.^^	changes.^^	NOUN
inlawrev-2286	83	26	the	the	DET
inlawrev-2286	83	27	new	new	ADJ
inlawrev-2286	83	28	pickup	pickup	NOUN
inlawrev-2286	83	29	tax	tax	NOUN
inlawrev-2286	83	30	provision	provision	NOUN
inlawrev-2286	83	31	,	,	PUNCT
inlawrev-2286	83	32	however	however	ADV
inlawrev-2286	83	33	,	,	PUNCT
inlawrev-2286	83	34	does	do	AUX
inlawrev-2286	83	35	not	not	PART
inlawrev-2286	83	36	include	include	VERB
inlawrev-2286	83	37	the	the	DET
inlawrev-2286	83	38	parenthetical	parenthetical	ADJ
inlawrev-2286	83	39	exclusion	exclusion	NOUN
inlawrev-2286	83	40	upon	upon	SCONJ
inlawrev-2286	83	41	which	which	PRON
inlawrev-2286	83	42	the	the	DET
inlawrev-2286	83	43	purdue	purdue	PROPN
inlawrev-2286	83	44	national	national	PROPN
inlawrev-2286	83	45	bank	bank	PROPN
inlawrev-2286	83	46	panel	panel	PROPN
inlawrev-2286	83	47	seized.^^	seized.^^	X
inlawrev-2286	83	48	accordingly	accordingly	ADV
inlawrev-2286	83	49	,	,	PUNCT
inlawrev-2286	83	50	it	it	PRON
inlawrev-2286	83	51	is	be	AUX
inlawrev-2286	83	52	submitted	submit	VERB
inlawrev-2286	83	53	that	that	SCONJ
inlawrev-2286	83	54	the	the	DET
inlawrev-2286	83	55	indiana	indiana	PROPN
inlawrev-2286	83	56	pickup	pickup	PROPN
inlawrev-2286	83	57	tax	tax	NOUN
inlawrev-2286	83	58	is	be	AUX
inlawrev-2286	83	59	now	now	ADV
inlawrev-2286	83	60	in	in	ADP
inlawrev-2286	83	61	line	line	NOUN
inlawrev-2286	83	62	with	with	ADP
inlawrev-2286	83	63	the	the	DET
inlawrev-2286	83	64	general	general	ADJ
inlawrev-2286	83	65	theory	theory	NOUN
inlawrev-2286	83	66	of	of	ADP
inlawrev-2286	83	67	pickup	pickup	PROPN
inlawrev-2286	83	68	taxation	taxation	NOUN
inlawrev-2286	83	69	.	.	PUNCT
inlawrev-2286	84	1	b.	b.	PROPN
inlawrev-2286	84	2	gross	gross	ADJ
inlawrev-2286	84	3	income	income	NOUN
inlawrev-2286	84	4	tax	tax	NOUN
inlawrev-2286	84	5	1	1	NUM
inlawrev-2286	84	6	.	.	PUNCT
inlawrev-2286	84	7	affiliated	affiliate	VERB
inlawrev-2286	84	8	corporations	corporation	NOUN
inlawrev-2286	84	9	.	.	PUNCT
inlawrev-2286	85	1	—	—	PUNCT
inlawrev-2286	85	2	section	section	NOUN
inlawrev-2286	85	3	6	6	NUM
inlawrev-2286	85	4	-	-	SYM
inlawrev-2286	85	5	2	2	NUM
inlawrev-2286	85	6	-	-	PUNCT
inlawrev-2286	85	7	l-14(a	l-14(a	NOUN
inlawrev-2286	85	8	)	)	PUNCT
inlawrev-2286	85	9	of	of	ADP
inlawrev-2286	85	10	the	the	DET
inlawrev-2286	85	11	gross	gross	ADJ
inlawrev-2286	85	12	income	income	NOUN
inlawrev-2286	85	13	tax	tax	NOUN
inlawrev-2286	85	14	act^	act^	PROPN
inlawrev-2286	85	15	'	'	PUNCT
inlawrev-2286	85	16	provides	provide	VERB
inlawrev-2286	85	17	that	that	PRON
inlawrev-2286	85	18	affiliated	affiliated	ADJ
inlawrev-2286	85	19	corporations	corporation	NOUN
inlawrev-2286	85	20	"	"	PUNCT
inlawrev-2286	85	21	shall	shall	AUX
inlawrev-2286	85	22	have	have	VERB
inlawrev-2286	85	23	the	the	DET
inlawrev-2286	85	24	privilege	privilege	NOUN
inlawrev-2286	85	25	of	of	ADP
inlawrev-2286	85	26	making	make	VERB
inlawrev-2286	85	27	a	a	DET
inlawrev-2286	85	28	consolidated	consolidated	ADJ
inlawrev-2286	85	29	[	[	X
inlawrev-2286	85	30	gross	gross	ADJ
inlawrev-2286	85	31	income	income	NOUN
inlawrev-2286	85	32	tax	tax	NOUN
inlawrev-2286	85	33	]	]	PUNCT
inlawrev-2286	85	34	return	return	NOUN
inlawrev-2286	85	35	.	.	PUNCT
inlawrev-2286	86	1	"	"	PUNCT
inlawrev-2286	86	2	"	"	PUNCT
inlawrev-2286	86	3	the	the	DET
inlawrev-2286	86	4	statute	statute	NOUN
inlawrev-2286	86	5	requires	require	VERB
inlawrev-2286	86	6	that	that	SCONJ
inlawrev-2286	86	7	an	an	DET
inlawrev-2286	86	8	affiliated	affiliated	ADJ
inlawrev-2286	86	9	group	group	NOUN
inlawrev-2286	86	10	elect	elect	NOUN
inlawrev-2286	86	11	at	at	ADP
inlawrev-2286	86	12	the	the	DET
inlawrev-2286	86	13	time	time	NOUN
inlawrev-2286	86	14	of	of	ADP
inlawrev-2286	86	15	filing	file	VERB
inlawrev-2286	86	16	its	its	PRON
inlawrev-2286	86	17	first	first	ADJ
inlawrev-2286	86	18	annual	annual	ADJ
inlawrev-2286	86	19	return	return	NOUN
inlawrev-2286	86	20	whether	whether	SCONJ
inlawrev-2286	86	21	to	to	PART
inlawrev-2286	86	22	file	file	VERB
inlawrev-2286	86	23	on	on	ADP
inlawrev-2286	86	24	a	a	DET
inlawrev-2286	86	25	consolidated	consolidated	ADJ
inlawrev-2286	86	26	basis.^^	basis.^^	NOUN
inlawrev-2286	86	27	regulation	regulation	NOUN
inlawrev-2286	86	28	800	800	NUM
inlawrev-2286	86	29	of	of	ADP
inlawrev-2286	86	30	the	the	DET
inlawrev-2286	86	31	indiana	indiana	PROPN
inlawrev-2286	86	32	gross	gross	ADJ
inlawrev-2286	86	33	income	income	NOUN
inlawrev-2286	86	34	tax	tax	NOUN
inlawrev-2286	86	35	regulations,^	regulations,^	PROPN
inlawrev-2286	86	36	'	'	PUNCT
inlawrev-2286	86	37	promulgated	promulgate	VERB
inlawrev-2286	86	38	by	by	ADP
inlawrev-2286	86	39	the	the	DET
inlawrev-2286	86	40	department	department	NOUN
inlawrev-2286	86	41	of	of	ADP
inlawrev-2286	86	42	revenue	revenue	NOUN
inlawrev-2286	86	43	,	,	PUNCT
inlawrev-2286	86	44	provided	provide	VERB
inlawrev-2286	86	45	that	that	SCONJ
inlawrev-2286	86	46	when	when	SCONJ
inlawrev-2286	86	47	an	an	DET
inlawrev-2286	86	48	affiliated	affiliated	ADJ
inlawrev-2286	86	49	group	group	NOUN
inlawrev-2286	86	50	of	of	ADP
inlawrev-2286	86	51	corporations	corporation	NOUN
inlawrev-2286	86	52	desired	desire	VERB
inlawrev-2286	86	53	to	to	PART
inlawrev-2286	86	54	file	file	VERB
inlawrev-2286	86	55	a	a	DET
inlawrev-2286	86	56	consolidated	consolidated	ADJ
inlawrev-2286	86	57	return	return	NOUN
inlawrev-2286	86	58	the	the	DET
inlawrev-2286	86	59	group	group	NOUN
inlawrev-2286	86	60	had	have	VERB
inlawrev-2286	86	61	to	to	PART
inlawrev-2286	86	62	file	file	VERB
inlawrev-2286	86	63	an	an	DET
inlawrev-2286	86	64	election	election	NOUN
inlawrev-2286	86	65	with	with	ADP
inlawrev-2286	86	66	and	and	CCONJ
inlawrev-2286	86	67	receive	receive	VERB
inlawrev-2286	86	68	permission	permission	NOUN
inlawrev-2286	86	69	from	from	ADP
inlawrev-2286	86	70	the	the	DET
inlawrev-2286	86	71	department	department	NOUN
inlawrev-2286	86	72	prior	prior	ADV
inlawrev-2286	86	73	to	to	ADP
inlawrev-2286	86	74	the	the	DET
inlawrev-2286	86	75	filing	filing	NOUN
inlawrev-2286	86	76	of	of	ADP
inlawrev-2286	86	77	the	the	DET
inlawrev-2286	86	78	first	first	ADJ
inlawrev-2286	86	79	quarterly	quarterly	ADJ
inlawrev-2286	86	80	return	return	NOUN
inlawrev-2286	86	81	for	for	ADP
inlawrev-2286	86	82	that	that	DET
inlawrev-2286	86	83	year	year	NOUN
inlawrev-2286	86	84	,	,	PUNCT
inlawrev-2286	86	85	or	or	CCONJ
inlawrev-2286	86	86	before	before	ADP
inlawrev-2286	86	87	filing	file	VERB
inlawrev-2286	86	88	the	the	DET
inlawrev-2286	86	89	annual	annual	ADJ
inlawrev-2286	86	90	return	return	NOUN
inlawrev-2286	86	91	in	in	ADP
inlawrev-2286	86	92	cases	case	NOUN
inlawrev-2286	86	93	where	where	SCONJ
inlawrev-2286	86	94	no	no	DET
inlawrev-2286	86	95	prior	prior	ADJ
inlawrev-2286	86	96	quarterly	quarterly	ADJ
inlawrev-2286	86	97	return	return	NOUN
inlawrev-2286	86	98	had	have	AUX
inlawrev-2286	86	99	been	be	AUX
inlawrev-2286	86	100	filed	file	VERB
inlawrev-2286	86	101	.	.	PUNCT
inlawrev-2286	87	1	the	the	DET
inlawrev-2286	87	2	first	first	ADJ
inlawrev-2286	87	3	district	district	NOUN
inlawrev-2286	87	4	court	court	NOUN
inlawrev-2286	87	5	of	of	ADP
inlawrev-2286	87	6	appeals	appeals	PROPN
inlawrev-2286	87	7	struck	strike	VERB
inlawrev-2286	87	8	down	down	ADP
inlawrev-2286	87	9	regulation	regulation	NOUN
inlawrev-2286	87	10	800	800	NUM
inlawrev-2286	87	11	as	as	ADP
inlawrev-2286	87	12	exceeding	exceed	VERB
inlawrev-2286	87	13	the	the	DET
inlawrev-2286	87	14	limits	limit	NOUN
inlawrev-2286	87	15	imposed	impose	VERB
inlawrev-2286	87	16	upon	upon	SCONJ
inlawrev-2286	87	17	the	the	DET
inlawrev-2286	87	18	department	department	NOUN
inlawrev-2286	87	19	in	in	ADP
inlawrev-2286	87	20	its	its	PRON
inlawrev-2286	87	21	rule	rule	NOUN
inlawrev-2286	87	22	-	-	PUNCT
inlawrev-2286	87	23	making	make	VERB
inlawrev-2286	87	24	capacity	capacity	NOUN
inlawrev-2286	87	25	in	in	ADP
inlawrev-2286	87	26	indiana	indiana	PROPN
inlawrev-2286	87	27	department	department	PROPN
inlawrev-2286	87	28	of	of	ADP
inlawrev-2286	87	29	state	state	PROPN
inlawrev-2286	87	30	revenue	revenue	NOUN
inlawrev-2286	87	31	v.	v.	ADP
inlawrev-2286	87	32	sohio	sohio	PROPN
inlawrev-2286	87	33	petroleum	petroleum	PROPN
inlawrev-2286	87	34	co.	co.	PROPN
inlawrev-2286	87	35	"	"	PUNCT
inlawrev-2286	87	36	the	the	DET
inlawrev-2286	87	37	court	court	NOUN
inlawrev-2286	87	38	stated	state	VERB
inlawrev-2286	87	39	that	that	SCONJ
inlawrev-2286	87	40	regulation	regulation	NOUN
inlawrev-2286	87	41	800	800	NUM
inlawrev-2286	87	42	mandated	mandate	VERB
inlawrev-2286	87	43	an	an	DET
inlawrev-2286	87	44	affiliated	affiliated	ADJ
inlawrev-2286	87	45	corporation	corporation	NOUN
inlawrev-2286	87	46	to	to	PART
inlawrev-2286	87	47	take	take	VERB
inlawrev-2286	87	48	action	action	NOUN
inlawrev-2286	87	49	to	to	PART
inlawrev-2286	87	50	avail	avail	VERB
inlawrev-2286	87	51	itself	itself	PRON
inlawrev-2286	87	52	of	of	ADP
inlawrev-2286	87	53	the	the	DET
inlawrev-2286	87	54	privilege	privilege	NOUN
inlawrev-2286	87	55	of	of	ADP
inlawrev-2286	87	56	'	'	PUNCT
inlawrev-2286	87	57	"	"	PUNCT
inlawrev-2286	87	58	act	act	NOUN
inlawrev-2286	87	59	of	of	ADP
inlawrev-2286	87	60	feb	feb	PROPN
inlawrev-2286	87	61	.	.	PROPN
inlawrev-2286	87	62	18	18	NUM
inlawrev-2286	87	63	,	,	PUNCT
inlawrev-2286	87	64	1976	1976	NUM
inlawrev-2286	87	65	,	,	PUNCT
inlawrev-2286	87	66	pub	pub	NOUN
inlawrev-2286	87	67	.	.	PUNCT
inlawrev-2286	88	1	l.	l.	PROPN
inlawrev-2286	88	2	no	no	INTJ
inlawrev-2286	88	3	.	.	PROPN
inlawrev-2286	88	4	18	18	NUM
inlawrev-2286	88	5	,	,	PUNCT
inlawrev-2286	89	1	§	§	PROPN
inlawrev-2286	89	2	§	§	PROPN
inlawrev-2286	89	3	1	1	NUM
inlawrev-2286	89	4	-	-	SYM
inlawrev-2286	89	5	2	2	NUM
inlawrev-2286	89	6	.	.	NOUN
inlawrev-2286	89	7	1976	1976	NUM
inlawrev-2286	89	8	ind	ind	NOUN
inlawrev-2286	89	9	.	.	PUNCT
inlawrev-2286	90	1	acts	act	VERB
inlawrev-2286	90	2	69	69	NUM
inlawrev-2286	90	3	-	-	SYM
inlawrev-2286	90	4	104	104	NUM
inlawrev-2286	90	5	(	(	PUNCT
inlawrev-2286	90	6	codified	codify	VERB
inlawrev-2286	90	7	at	at	ADP
inlawrev-2286	90	8	ind	ind	PROPN
inlawrev-2286	90	9	.	.	PUNCT
inlawrev-2286	91	1	code	code	PROPN
inlawrev-2286	91	2	6	6	NUM
inlawrev-2286	91	3	-	-	SYM
inlawrev-2286	91	4	4.1	4.1	NUM
inlawrev-2286	91	5	-	-	PUNCT
inlawrev-2286	91	6	1	1	NUM
inlawrev-2286	91	7	-	-	SYM
inlawrev-2286	91	8	1	1	NUM
inlawrev-2286	91	9	to	to	ADP
inlawrev-2286	91	10	-12	-12	NOUN
inlawrev-2286	91	11	-	-	SYM
inlawrev-2286	91	12	11	11	NUM
inlawrev-2286	91	13	(	(	PUNCT
inlawrev-2286	91	14	1976	1976	NUM
inlawrev-2286	91	15	)	)	PUNCT
inlawrev-2286	91	16	)	)	PUNCT
inlawrev-2286	91	17	.	.	PUNCT
inlawrev-2286	92	1	"	"	PUNCT
inlawrev-2286	92	2	pub	pub	NOUN
inlawrev-2286	92	3	.	.	PUNCT
inlawrev-2286	93	1	l.	l.	PROPN
inlawrev-2286	93	2	no	no	INTJ
inlawrev-2286	93	3	.	.	PROPN
inlawrev-2286	93	4	18	18	NUM
inlawrev-2286	93	5	,	,	PUNCT
inlawrev-2286	93	6	§	§	PROPN
inlawrev-2286	93	7	3	3	NUM
inlawrev-2286	93	8	.	.	NOUN
inlawrev-2286	93	9	1976	1976	NUM
inlawrev-2286	93	10	ind	ind	NOUN
inlawrev-2286	93	11	.	.	PUNCT
inlawrev-2286	94	1	acts	act	VERB
inlawrev-2286	94	2	104	104	NUM
inlawrev-2286	94	3	.	.	PUNCT
inlawrev-2286	95	1	^compare	^compare	PUNCT
inlawrev-2286	95	2	ind	ind	PROPN
inlawrev-2286	95	3	.	.	PUNCT
inlawrev-2286	96	1	code	code	PROPN
inlawrev-2286	96	2	§	§	PROPN
inlawrev-2286	96	3	6	6	NUM
inlawrev-2286	96	4	-	-	SYM
inlawrev-2286	96	5	4.1	4.1	NUM
inlawrev-2286	96	6	-	-	PUNCT
inlawrev-2286	96	7	ll-2(a	ll-2(a	NOUN
inlawrev-2286	96	8	)	)	PUNCT
inlawrev-2286	96	9	(	(	PUNCT
inlawrev-2286	96	10	1976	1976	NUM
inlawrev-2286	96	11	)	)	PUNCT
inlawrev-2286	96	12	with	with	ADP
inlawrev-2286	96	13	ch	ch	PROPN
inlawrev-2286	96	14	.	.	PROPN
inlawrev-2286	96	15	276	276	NUM
inlawrev-2286	96	16	.	.	PUNCT
inlawrev-2286	97	1	§	§	PROPN
inlawrev-2286	97	2	1(a	1(a	NUM
inlawrev-2286	97	3	)	)	PUNCT
inlawrev-2286	97	4	.	.	PUNCT
inlawrev-2286	98	1	1965	1965	NUM
inlawrev-2286	98	2	ind	ind	NOUN
inlawrev-2286	98	3	.	.	PUNCT
inlawrev-2286	99	1	acts	act	VERB
inlawrev-2286	99	2	764	764	NUM
inlawrev-2286	99	3	(	(	PUNCT
inlawrev-2286	99	4	repealed	repeal	VERB
inlawrev-2286	99	5	1976	1976	NUM
inlawrev-2286	99	6	)	)	PUNCT
inlawrev-2286	99	7	.	.	PUNCT
inlawrev-2286	100	1	''	''	PUNCT
inlawrev-2286	100	2	the	the	DET
inlawrev-2286	100	3	statute	statute	NOUN
inlawrev-2286	100	4	,	,	PUNCT
inlawrev-2286	100	5	ind	ind	PROPN
inlawrev-2286	100	6	.	.	PUNCT
inlawrev-2286	100	7	code	code	PROPN
inlawrev-2286	100	8	§	§	PROPN
inlawrev-2286	100	9	6	6	NUM
inlawrev-2286	100	10	-	-	SYM
inlawrev-2286	100	11	2	2	NUM
inlawrev-2286	100	12	-	-	PUNCT
inlawrev-2286	100	13	l-14(a	l-14(a	NOUN
inlawrev-2286	100	14	)	)	PUNCT
inlawrev-2286	100	15	(	(	PUNCT
inlawrev-2286	100	16	1976	1976	NUM
inlawrev-2286	100	17	)	)	PUNCT
inlawrev-2286	100	18	,	,	PUNCT
inlawrev-2286	100	19	provides	provide	VERB
inlawrev-2286	100	20	in	in	ADP
inlawrev-2286	100	21	part	part	NOUN
inlawrev-2286	100	22	:	:	PUNCT
inlawrev-2286	100	23	corporations	corporation	NOUN
inlawrev-2286	100	24	will	will	AUX
inlawrev-2286	100	25	be	be	AUX
inlawrev-2286	100	26	deemed	deem	VERB
inlawrev-2286	100	27	to	to	PART
inlawrev-2286	100	28	be	be	AUX
inlawrev-2286	100	29	affiliated	affiliate	VERB
inlawrev-2286	100	30	within	within	ADP
inlawrev-2286	100	31	the	the	DET
inlawrev-2286	100	32	meaning	meaning	NOUN
inlawrev-2286	100	33	of	of	ADP
inlawrev-2286	100	34	this	this	DET
inlawrev-2286	100	35	section	section	NOUN
inlawrev-2286	100	36	if	if	SCONJ
inlawrev-2286	100	37	at	at	ADV
inlawrev-2286	100	38	least	least	ADV
inlawrev-2286	100	39	eighty	eighty	NUM
inlawrev-2286	100	40	per	per	ADP
inlawrev-2286	100	41	cent	cent	NOUN
inlawrev-2286	100	42	(	(	PUNCT
inlawrev-2286	100	43	80	80	NUM
inlawrev-2286	100	44	%	%	NOUN
inlawrev-2286	100	45	)	)	PUNCT
inlawrev-2286	100	46	of	of	ADP
inlawrev-2286	100	47	the	the	DET
inlawrev-2286	100	48	voting	voting	NOUN
inlawrev-2286	100	49	of	of	ADP
inlawrev-2286	100	50	one	one	NUM
inlawrev-2286	100	51	(	(	PUNCT
inlawrev-2286	100	52	1	1	NUM
inlawrev-2286	100	53	)	)	PUNCT
inlawrev-2286	100	54	corporation	corporation	NOUN
inlawrev-2286	100	55	(	(	PUNCT
inlawrev-2286	100	56	exclusive	exclusive	ADJ
inlawrev-2286	100	57	of	of	ADP
inlawrev-2286	100	58	directors	director	NOUN
inlawrev-2286	100	59	'	'	PART
inlawrev-2286	100	60	qualifying	qualifying	NOUN
inlawrev-2286	100	61	shares	share	NOUN
inlawrev-2286	100	62	,	,	PUNCT
inlawrev-2286	100	63	shall	shall	AUX
inlawrev-2286	100	64	be	be	AUX
inlawrev-2286	100	65	owned	own	VERB
inlawrev-2286	100	66	by	by	ADP
inlawrev-2286	100	67	the	the	DET
inlawrev-2286	100	68	other	other	ADJ
inlawrev-2286	100	69	corporation	corporation	NOUN
inlawrev-2286	100	70	.	.	PUNCT
inlawrev-2286	101	1	every	every	DET
inlawrev-2286	101	2	corporation	corporation	NOUN
inlawrev-2286	101	3	affiliated	affiliate	VERB
inlawrev-2286	101	4	with	with	ADP
inlawrev-2286	101	5	another	another	PRON
inlawrev-2286	101	6	,	,	PUNCT
inlawrev-2286	101	7	as	as	SCONJ
inlawrev-2286	101	8	defined	define	VERB
inlawrev-2286	101	9	above	above	ADV
inlawrev-2286	101	10	,	,	PUNCT
inlawrev-2286	101	11	shall	shall	AUX
inlawrev-2286	101	12	be	be	AUX
inlawrev-2286	101	13	deemed	deem	VERB
inlawrev-2286	101	14	to	to	PART
inlawrev-2286	101	15	be	be	AUX
inlawrev-2286	101	16	affiliated	affiliate	VERB
inlawrev-2286	101	17	with	with	ADP
inlawrev-2286	101	18	every	every	DET
inlawrev-2286	101	19	corporation	corporation	NOUN
inlawrev-2286	101	20	which	which	PRON
inlawrev-2286	101	21	is	be	AUX
inlawrev-2286	101	22	affiliated	affiliate	VERB
inlawrev-2286	101	23	with	with	ADP
inlawrev-2286	101	24	such	such	ADJ
inlawrev-2286	101	25	corporation	corporation	NOUN
inlawrev-2286	101	26	.	.	PUNCT
inlawrev-2286	102	1	'	'	PUNCT
inlawrev-2286	103	1	*	*	PUNCT
inlawrev-2286	103	2	i	i	PRON
inlawrev-2286	103	3	d.	d.	PROPN
inlawrev-2286	103	4	one	one	NUM
inlawrev-2286	103	5	of	of	ADP
inlawrev-2286	103	6	the	the	DET
inlawrev-2286	103	7	benefits	benefit	NOUN
inlawrev-2286	103	8	incident	incident	NOUN
inlawrev-2286	103	9	to	to	ADP
inlawrev-2286	103	10	the	the	DET
inlawrev-2286	103	11	election	election	NOUN
inlawrev-2286	103	12	of	of	ADP
inlawrev-2286	103	13	filing	file	VERB
inlawrev-2286	103	14	a	a	DET
inlawrev-2286	103	15	consolidated	consolidated	ADJ
inlawrev-2286	103	16	return	return	NOUN
inlawrev-2286	103	17	is	be	AUX
inlawrev-2286	103	18	that	that	SCONJ
inlawrev-2286	103	19	dividends	dividend	NOUN
inlawrev-2286	103	20	paid	pay	VERB
inlawrev-2286	103	21	by	by	ADP
inlawrev-2286	103	22	one	one	NUM
inlawrev-2286	103	23	member	member	NOUN
inlawrev-2286	103	24	of	of	ADP
inlawrev-2286	103	25	the	the	DET
inlawrev-2286	103	26	affiliated	affiliate	VERB
inlawrev-2286	103	27	corporate	corporate	ADJ
inlawrev-2286	103	28	group	group	NOUN
inlawrev-2286	103	29	to	to	ADP
inlawrev-2286	103	30	another	another	PRON
inlawrev-2286	103	31	may	may	AUX
inlawrev-2286	103	32	be	be	AUX
inlawrev-2286	103	33	eliminated	eliminate	VERB
inlawrev-2286	103	34	from	from	ADP
inlawrev-2286	103	35	the	the	DET
inlawrev-2286	103	36	group	group	NOUN
inlawrev-2286	103	37	's	's	PART
inlawrev-2286	103	38	gross	gross	ADJ
inlawrev-2286	103	39	income	income	NOUN
inlawrev-2286	103	40	.	.	PUNCT
inlawrev-2286	104	1	i	i	PRON
inlawrev-2286	104	2	d.	d.	PROPN
inlawrev-2286	104	3	such	such	DET
inlawrev-2286	104	4	a	a	DET
inlawrev-2286	104	5	provision	provision	NOUN
inlawrev-2286	104	6	is	be	AUX
inlawrev-2286	104	7	.	.	PUNCT
inlawrev-2286	105	1	of	of	ADP
inlawrev-2286	105	2	course	course	NOUN
inlawrev-2286	105	3	,	,	PUNCT
inlawrev-2286	105	4	fair	fair	ADJ
inlawrev-2286	105	5	and	and	CCONJ
inlawrev-2286	105	6	logical	logical	ADJ
inlawrev-2286	105	7	in	in	ADP
inlawrev-2286	105	8	terms	term	NOUN
inlawrev-2286	105	9	of	of	ADP
inlawrev-2286	105	10	gross	gross	ADJ
inlawrev-2286	105	11	income	income	NOUN
inlawrev-2286	105	12	taxation	taxation	NOUN
inlawrev-2286	105	13	because	because	SCONJ
inlawrev-2286	105	14	the	the	DET
inlawrev-2286	105	15	taxable	taxable	ADJ
inlawrev-2286	105	16	entity	entity	NOUN
inlawrev-2286	105	17	,	,	PUNCT
inlawrev-2286	105	18	the	the	DET
inlawrev-2286	105	19	group	group	NOUN
inlawrev-2286	105	20	,	,	PUNCT
inlawrev-2286	105	21	has	have	AUX
inlawrev-2286	105	22	not	not	PART
inlawrev-2286	105	23	derived	derive	VERB
inlawrev-2286	105	24	any	any	DET
inlawrev-2286	105	25	real	real	ADJ
inlawrev-2286	105	26	income	income	NOUN
inlawrev-2286	105	27	.	.	PUNCT
inlawrev-2286	106	1	"	"	PUNCT
inlawrev-2286	106	2	ind	ind	NOUN
inlawrev-2286	106	3	.	.	PUNCT
inlawrev-2286	107	1	admin	admin	PROPN
inlawrev-2286	107	2	.	.	PUNCT
inlawrev-2286	108	1	r.	r.	PROPN
inlawrev-2286	108	2	&	&	CCONJ
inlawrev-2286	108	3	regs	regs	PROPN
inlawrev-2286	108	4	.	.	PUNCT
inlawrev-2286	109	1	§	§	PROPN
inlawrev-2286	109	2	(	(	PUNCT
inlawrev-2286	109	3	6	6	NUM
inlawrev-2286	109	4	-	-	SYM
inlawrev-2286	109	5	2	2	NUM
inlawrev-2286	109	6	-	-	PUNCT
inlawrev-2286	109	7	l-14)-l	l-14)-l	NOUN
inlawrev-2286	109	8	(	(	PUNCT
inlawrev-2286	109	9	burns	burn	NOUN
inlawrev-2286	109	10	1976	1976	NUM
inlawrev-2286	109	11	)	)	PUNCT
inlawrev-2286	109	12	.	.	PUNCT
inlawrev-2286	110	1	''	''	PUNCT
inlawrev-2286	111	1	'	'	PUNCT
inlawrev-2286	111	2	352	352	NUM
inlawrev-2286	111	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	111	4	95	95	NUM
inlawrev-2286	111	5	(	(	PUNCT
inlawrev-2286	111	6	ind	ind	NOUN
inlawrev-2286	111	7	.	.	PUNCT
inlawrev-2286	112	1	ct	ct	PROPN
inlawrev-2286	112	2	.	.	PUNCT
inlawrev-2286	113	1	app	app	PROPN
inlawrev-2286	113	2	.	.	PROPN
inlawrev-2286	113	3	1976	1976	NUM
inlawrev-2286	113	4	)	)	PUNCT
inlawrev-2286	113	5	.	.	PUNCT
inlawrev-2286	114	1	296	296	NUM
inlawrev-2286	114	2	indiana	indiana	PROPN
inlawrev-2286	114	3	law	law	PROPN
inlawrev-2286	114	4	review	review	NOUN
inlawrev-2286	114	5	[	[	X
inlawrev-2286	114	6	vol	vol	NOUN
inlawrev-2286	114	7	.	.	PUNCT
inlawrev-2286	114	8	11:292	11:292	NUM
inlawrev-2286	115	1	filing	file	VERB
inlawrev-2286	115	2	a	a	DET
inlawrev-2286	115	3	consolidated	consolidated	ADJ
inlawrev-2286	115	4	return	return	NOUN
inlawrev-2286	115	5	prior	prior	ADV
inlawrev-2286	115	6	to	to	ADP
inlawrev-2286	115	7	the	the	DET
inlawrev-2286	115	8	time	time	NOUN
inlawrev-2286	115	9	set	set	VERB
inlawrev-2286	115	10	in	in	ADP
inlawrev-2286	115	11	the	the	DET
inlawrev-2286	115	12	statute	statute	NOUN
inlawrev-2286	115	13	.	.	PUNCT
inlawrev-2286	116	1	*	*	PUNCT
inlawrev-2286	116	2	*	*	PUNCT
inlawrev-2286	116	3	the	the	DET
inlawrev-2286	116	4	court	court	NOUN
inlawrev-2286	116	5	noted	note	VERB
inlawrev-2286	116	6	that	that	SCONJ
inlawrev-2286	116	7	insofar	insofar	ADV
inlawrev-2286	116	8	as	as	SCONJ
inlawrev-2286	116	9	regulation	regulation	NOUN
inlawrev-2286	116	10	800	800	NUM
inlawrev-2286	116	11	required	require	VERB
inlawrev-2286	116	12	an	an	DET
inlawrev-2286	116	13	affiliated	affiliated	ADJ
inlawrev-2286	116	14	group	group	NOUN
inlawrev-2286	116	15	to	to	PART
inlawrev-2286	116	16	obtain	obtain	VERB
inlawrev-2286	116	17	permission	permission	NOUN
inlawrev-2286	116	18	to	to	PART
inlawrev-2286	116	19	file	file	VERB
inlawrev-2286	116	20	a	a	DET
inlawrev-2286	116	21	consolidated	consolidated	ADJ
inlawrev-2286	116	22	return	return	NOUN
inlawrev-2286	116	23	in	in	ADP
inlawrev-2286	116	24	its	its	PRON
inlawrev-2286	116	25	first	first	ADJ
inlawrev-2286	116	26	year	year	NOUN
inlawrev-2286	116	27	,	,	PUNCT
inlawrev-2286	116	28	it	it	PRON
inlawrev-2286	116	29	extended	extend	VERB
inlawrev-2286	116	30	the	the	DET
inlawrev-2286	116	31	power	power	NOUN
inlawrev-2286	116	32	of	of	ADP
inlawrev-2286	116	33	the	the	DET
inlawrev-2286	116	34	department	department	NOUN
inlawrev-2286	116	35	beyond	beyond	ADP
inlawrev-2286	116	36	that	that	PRON
inlawrev-2286	116	37	granted	grant	VERB
inlawrev-2286	116	38	in	in	ADP
inlawrev-2286	116	39	the	the	DET
inlawrev-2286	116	40	statute	statute	NOUN
inlawrev-2286	116	41	.	.	PUNCT
inlawrev-2286	117	1	by	by	ADP
inlawrev-2286	117	2	its	its	PRON
inlawrev-2286	117	3	very	very	ADJ
inlawrev-2286	117	4	terms	term	NOUN
inlawrev-2286	117	5	,	,	PUNCT
inlawrev-2286	117	6	the	the	DET
inlawrev-2286	117	7	statute	statute	NOUN
inlawrev-2286	117	8	empowers	empower	VERB
inlawrev-2286	117	9	the	the	DET
inlawrev-2286	117	10	department	department	NOUN
inlawrev-2286	117	11	to	to	PART
inlawrev-2286	117	12	require	require	VERB
inlawrev-2286	117	13	prior	prior	ADJ
inlawrev-2286	117	14	permission	permission	NOUN
inlawrev-2286	117	15	only	only	ADV
inlawrev-2286	117	16	when	when	SCONJ
inlawrev-2286	117	17	an	an	DET
inlawrev-2286	117	18	affiliated	affiliated	ADJ
inlawrev-2286	117	19	group	group	NOUN
inlawrev-2286	117	20	,	,	PUNCT
inlawrev-2286	117	21	the	the	DET
inlawrev-2286	117	22	members	member	NOUN
inlawrev-2286	117	23	of	of	ADP
inlawrev-2286	117	24	which	which	PRON
inlawrev-2286	117	25	filed	file	VERB
inlawrev-2286	117	26	separate	separate	ADJ
inlawrev-2286	117	27	returns	return	NOUN
inlawrev-2286	117	28	during	during	ADP
inlawrev-2286	117	29	the	the	DET
inlawrev-2286	117	30	existence	existence	NOUN
inlawrev-2286	117	31	of	of	ADP
inlawrev-2286	117	32	the	the	DET
inlawrev-2286	117	33	group	group	NOUN
inlawrev-2286	117	34	,	,	PUNCT
inlawrev-2286	117	35	seeks	seek	VERB
inlawrev-2286	117	36	to	to	PART
inlawrev-2286	117	37	switch	switch	VERB
inlawrev-2286	117	38	to	to	ADP
inlawrev-2286	117	39	the	the	DET
inlawrev-2286	117	40	consolidated	consolidated	ADJ
inlawrev-2286	117	41	return	return	NOUN
inlawrev-2286	117	42	format	format	NOUN
inlawrev-2286	117	43	or	or	CCONJ
inlawrev-2286	117	44	when	when	SCONJ
inlawrev-2286	117	45	an	an	DET
inlawrev-2286	117	46	affiliated	affiliated	ADJ
inlawrev-2286	117	47	group	group	NOUN
inlawrev-2286	117	48	that	that	PRON
inlawrev-2286	117	49	had	have	AUX
inlawrev-2286	117	50	previously	previously	ADV
inlawrev-2286	117	51	been	be	AUX
inlawrev-2286	117	52	filing	file	VERB
inlawrev-2286	117	53	on	on	ADP
inlawrev-2286	117	54	a	a	DET
inlawrev-2286	117	55	consolidated	consolidated	ADJ
inlawrev-2286	117	56	basis	basis	NOUN
inlawrev-2286	117	57	seeks	seek	VERB
inlawrev-2286	117	58	to	to	PART
inlawrev-2286	117	59	have	have	VERB
inlawrev-2286	117	60	its	its	PRON
inlawrev-2286	117	61	members	member	NOUN
inlawrev-2286	117	62	file	file	VERB
inlawrev-2286	117	63	separate	separate	ADJ
inlawrev-2286	117	64	returns	return	NOUN
inlawrev-2286	117	65	.	.	PUNCT
inlawrev-2286	117	66	"	"	PUNCT
inlawrev-2286	118	1	2	2	NUM
inlawrev-2286	118	2	.	.	PUNCT
inlawrev-2286	118	3	exemptions	exemption	NOUN
inlawrev-2286	118	4	.	.	PUNCT
inlawrev-2286	119	1	—	—	PUNCT
inlawrev-2286	119	2	sohio	sohio	ADJ
inlawrev-2286	119	3	petroleum	petroleum	NOUN
inlawrev-2286	119	4	also	also	ADV
inlawrev-2286	119	5	clarified	clarify	VERB
inlawrev-2286	119	6	a	a	DET
inlawrev-2286	119	7	question	question	NOUN
inlawrev-2286	119	8	regarding	regard	VERB
inlawrev-2286	119	9	an	an	DET
inlawrev-2286	119	10	exemption	exemption	NOUN
inlawrev-2286	119	11	from	from	ADP
inlawrev-2286	119	12	gross	gross	ADJ
inlawrev-2286	119	13	income	income	NOUN
inlawrev-2286	119	14	for	for	ADP
inlawrev-2286	119	15	purposes	purpose	NOUN
inlawrev-2286	119	16	of	of	ADP
inlawrev-2286	119	17	the	the	DET
inlawrev-2286	119	18	indiana	indiana	PROPN
inlawrev-2286	119	19	gross	gross	ADJ
inlawrev-2286	119	20	income	income	NOUN
inlawrev-2286	119	21	tax	tax	NOUN
inlawrev-2286	119	22	.	.	PUNCT
inlawrev-2286	120	1	under	under	ADP
inlawrev-2286	120	2	section	section	NOUN
inlawrev-2286	120	3	6	6	NUM
inlawrev-2286	120	4	-	-	SYM
inlawrev-2286	120	5	2	2	NUM
inlawrev-2286	120	6	-	-	PUNCT
inlawrev-2286	120	7	l	l	NOUN
inlawrev-2286	120	8	-	-	NOUN
inlawrev-2286	120	9	l{m	l{m	NOUN
inlawrev-2286	120	10	)	)	PUNCT
inlawrev-2286	120	11	of	of	ADP
inlawrev-2286	120	12	the	the	DET
inlawrev-2286	120	13	indiana	indiana	PROPN
inlawrev-2286	120	14	code	code	PROPN
inlawrev-2286	120	15	,	,	PUNCT
inlawrev-2286	120	16	*	*	PUNCT
inlawrev-2286	120	17	"	"	PUNCT
inlawrev-2286	120	18	for	for	ADP
inlawrev-2286	120	19	nonresident	nonresident	ADJ
inlawrev-2286	120	20	individuals	individual	NOUN
inlawrev-2286	120	21	and	and	CCONJ
inlawrev-2286	120	22	indiana	indiana	PROPN
inlawrev-2286	120	23	corporations	corporation	NOUN
inlawrev-2286	120	24	authorized	authorize	VERB
inlawrev-2286	120	25	to	to	ADP
inlawrev-2286	120	26	and	and	CCONJ
inlawrev-2286	120	27	doing	do	VERB
inlawrev-2286	120	28	business	business	NOUN
inlawrev-2286	120	29	in	in	ADP
inlawrev-2286	120	30	other	other	ADJ
inlawrev-2286	120	31	jurisdictions	jurisdiction	NOUN
inlawrev-2286	120	32	,	,	PUNCT
inlawrev-2286	120	33	gross	gross	ADJ
inlawrev-2286	120	34	income	income	NOUN
inlawrev-2286	120	35	does	do	AUX
inlawrev-2286	120	36	not	not	PART
inlawrev-2286	120	37	include	include	VERB
inlawrev-2286	120	38	gross	gross	ADJ
inlawrev-2286	120	39	receipts	receipt	NOUN
inlawrev-2286	120	40	received	receive	VERB
inlawrev-2286	120	41	from	from	ADP
inlawrev-2286	120	42	sources	source	NOUN
inlawrev-2286	120	43	outside	outside	ADP
inlawrev-2286	120	44	of	of	ADP
inlawrev-2286	120	45	indiana	indiana	PROPN
inlawrev-2286	120	46	where	where	SCONJ
inlawrev-2286	120	47	the	the	DET
inlawrev-2286	120	48	receipts	receipt	NOUN
inlawrev-2286	120	49	are	be	AUX
inlawrev-2286	120	50	derived	derive	VERB
inlawrev-2286	120	51	from	from	ADP
inlawrev-2286	120	52	a	a	DET
inlawrev-2286	120	53	trade	trade	NOUN
inlawrev-2286	120	54	or	or	CCONJ
inlawrev-2286	120	55	business	business	NOUN
inlawrev-2286	120	56	located	locate	VERB
inlawrev-2286	120	57	in	in	ADP
inlawrev-2286	120	58	and	and	CCONJ
inlawrev-2286	120	59	regularly	regularly	ADV
inlawrev-2286	120	60	carried	carry	VERB
inlawrev-2286	120	61	on	on	ADP
inlawrev-2286	120	62	outside	outside	ADP
inlawrev-2286	120	63	of	of	ADP
inlawrev-2286	120	64	indiana	indiana	PROPN
inlawrev-2286	120	65	.	.	PUNCT
inlawrev-2286	121	1	for	for	SCONJ
inlawrev-2286	121	2	a	a	DET
inlawrev-2286	121	3	corporation	corporation	NOUN
inlawrev-2286	121	4	to	to	PART
inlawrev-2286	121	5	qualify	qualify	VERB
inlawrev-2286	121	6	for	for	ADP
inlawrev-2286	121	7	exemption	exemption	NOUN
inlawrev-2286	121	8	under	under	ADP
inlawrev-2286	121	9	section	section	NOUN
inlawrev-2286	121	10	6	6	NUM
inlawrev-2286	121	11	-	-	SYM
inlawrev-2286	121	12	2	2	NUM
inlawrev-2286	121	13	-	-	PUNCT
inlawrev-2286	121	14	l	l	NOUN
inlawrev-2286	121	15	-	-	PUNCT
inlawrev-2286	121	16	l(m	l(m	PROPN
inlawrev-2286	121	17	)	)	PUNCT
inlawrev-2286	121	18	,	,	PUNCT
inlawrev-2286	121	19	it	it	PRON
inlawrev-2286	121	20	must	must	AUX
inlawrev-2286	121	21	(	(	PUNCT
inlawrev-2286	121	22	1	1	X
inlawrev-2286	121	23	)	)	PUNCT
inlawrev-2286	121	24	be	be	AUX
inlawrev-2286	121	25	incorporated	incorporate	VERB
inlawrev-2286	121	26	under	under	ADP
inlawrev-2286	121	27	the	the	DET
inlawrev-2286	121	28	laws	law	NOUN
inlawrev-2286	121	29	of	of	ADP
inlawrev-2286	121	30	indiana	indiana	PROPN
inlawrev-2286	121	31	,	,	PUNCT
inlawrev-2286	121	32	(	(	PUNCT
inlawrev-2286	121	33	2	2	X
inlawrev-2286	121	34	)	)	PUNCT
inlawrev-2286	121	35	do	do	VERB
inlawrev-2286	121	36	business	business	NOUN
inlawrev-2286	121	37	in	in	ADP
inlawrev-2286	121	38	another	another	DET
inlawrev-2286	121	39	state	state	NOUN
inlawrev-2286	121	40	,	,	PUNCT
inlawrev-2286	121	41	and	and	CCONJ
inlawrev-2286	121	42	(	(	PUNCT
inlawrev-2286	121	43	3	3	X
inlawrev-2286	121	44	)	)	PUNCT
inlawrev-2286	121	45	derive	derive	ADJ
inlawrev-2286	121	46	income	income	NOUN
inlawrev-2286	121	47	from	from	ADP
inlawrev-2286	121	48	sources	source	NOUN
inlawrev-2286	121	49	outside	outside	ADP
inlawrev-2286	121	50	of	of	ADP
inlawrev-2286	121	51	indiana	indiana	PROPN
inlawrev-2286	121	52	.	.	PUNCT
inlawrev-2286	121	53	"	"	PUNCT
inlawrev-2286	122	1	sohio	sohio	PROPN
inlawrev-2286	122	2	petroleum	petroleum	NOUN
inlawrev-2286	122	3	's	's	PART
inlawrev-2286	122	4	predecessors	predecessor	NOUN
inlawrev-2286	122	5	in	in	ADP
inlawrev-2286	122	6	interest	interest	NOUN
inlawrev-2286	122	7	were	be	AUX
inlawrev-2286	122	8	old	old	ADJ
inlawrev-2286	122	9	ben	ben	PROPN
inlawrev-2286	122	10	coal	coal	PROPN
inlawrev-2286	122	11	corp	corp	PROPN
inlawrev-2286	122	12	.	.	PROPN
inlawrev-2286	122	13	,	,	PUNCT
inlawrev-2286	122	14	a	a	DET
inlawrev-2286	122	15	delaware	delaware	PROPN
inlawrev-2286	122	16	corporation	corporation	PROPN
inlawrev-2286	122	17	having	have	VERB
inlawrev-2286	122	18	is	be	AUX
inlawrev-2286	122	19	principal	principal	ADJ
inlawrev-2286	122	20	executive	executive	ADJ
inlawrev-2286	122	21	office	office	NOUN
inlawrev-2286	122	22	in	in	ADP
inlawrev-2286	122	23	illinois	illinois	PROPN
inlawrev-2286	122	24	;	;	PUNCT
inlawrev-2286	122	25	and	and	CCONJ
inlawrev-2286	122	26	old	old	ADJ
inlawrev-2286	122	27	ben	ben	PROPN
inlawrev-2286	122	28	coal	coal	PROPN
inlawrev-2286	122	29	,	,	PUNCT
inlawrev-2286	122	30	inc	inc	PROPN
inlawrev-2286	122	31	.	.	PROPN
inlawrev-2286	122	32	and	and	CCONJ
inlawrev-2286	122	33	kings	king	NOUN
inlawrev-2286	122	34	mine	mine	VERB
inlawrev-2286	122	35	coal	coal	NOUN
inlawrev-2286	122	36	corporation	corporation	NOUN
inlawrev-2286	122	37	,	,	PUNCT
inlawrev-2286	122	38	both	both	PRON
inlawrev-2286	122	39	of	of	ADP
inlawrev-2286	122	40	which	which	PRON
inlawrev-2286	122	41	were	be	AUX
inlawrev-2286	122	42	indiana	indiana	PROPN
inlawrev-2286	122	43	corporations	corporation	NOUN
inlawrev-2286	122	44	.	.	PUNCT
inlawrev-2286	123	1	the	the	DET
inlawrev-2286	123	2	delaware	delaware	PROPN
inlawrev-2286	123	3	corporation	corporation	PROPN
inlawrev-2286	123	4	owned	own	VERB
inlawrev-2286	123	5	all	all	PRON
inlawrev-2286	123	6	of	of	ADP
inlawrev-2286	123	7	the	the	DET
inlawrev-2286	123	8	stock	stock	NOUN
inlawrev-2286	123	9	of	of	ADP
inlawrev-2286	123	10	the	the	DET
inlawrev-2286	123	11	indiana	indiana	PROPN
inlawrev-2286	123	12	corporations	corporation	NOUN
inlawrev-2286	123	13	.	.	PUNCT
inlawrev-2286	124	1	although	although	SCONJ
inlawrev-2286	124	2	the	the	DET
inlawrev-2286	124	3	indiana	indiana	PROPN
inlawrev-2286	124	4	corporations	corporation	NOUN
inlawrev-2286	124	5	had	have	VERB
inlawrev-2286	124	6	their	their	PRON
inlawrev-2286	124	7	production	production	NOUN
inlawrev-2286	124	8	facilities	facility	NOUN
inlawrev-2286	124	9	in	in	ADP
inlawrev-2286	124	10	indiana	indiana	PROPN
inlawrev-2286	124	11	,	,	PUNCT
inlawrev-2286	124	12	their	their	PRON
inlawrev-2286	124	13	management	management	NOUN
inlawrev-2286	124	14	functions	function	NOUN
inlawrev-2286	124	15	were	be	AUX
inlawrev-2286	124	16	concentrated	concentrate	VERB
inlawrev-2286	124	17	in	in	ADP
inlawrev-2286	124	18	the	the	DET
inlawrev-2286	124	19	illinois	illinois	PROPN
inlawrev-2286	124	20	office	office	NOUN
inlawrev-2286	124	21	of	of	ADP
inlawrev-2286	124	22	the	the	DET
inlawrev-2286	124	23	parent	parent	NOUN
inlawrev-2286	124	24	corporation	corporation	NOUN
inlawrev-2286	124	25	.	.	PUNCT
inlawrev-2286	125	1	old	old	ADJ
inlawrev-2286	125	2	ben	ben	PROPN
inlawrev-2286	125	3	coal	coal	PROPN
inlawrev-2286	125	4	,	,	PUNCT
inlawrev-2286	125	5	inc	inc	PROPN
inlawrev-2286	125	6	.	.	PROPN
inlawrev-2286	125	7	owned	own	VERB
inlawrev-2286	125	8	one	one	NUM
inlawrev-2286	125	9	-	-	PUNCT
inlawrev-2286	125	10	half	half	NOUN
inlawrev-2286	125	11	of	of	ADP
inlawrev-2286	125	12	the	the	DET
inlawrev-2286	125	13	common	common	ADJ
inlawrev-2286	125	14	stock	stock	NOUN
inlawrev-2286	125	15	of	of	ADP
inlawrev-2286	125	16	algers	alger	NOUN
inlawrev-2286	125	17	,	,	PUNCT
inlawrev-2286	125	18	winslow	winslow	NOUN
inlawrev-2286	125	19	,	,	PUNCT
inlawrev-2286	125	20	and	and	CCONJ
inlawrev-2286	125	21	western	western	ADJ
inlawrev-2286	125	22	railroad	railroad	NOUN
inlawrev-2286	125	23	(	(	PUNCT
inlawrev-2286	125	24	aww	aww	PROPN
inlawrev-2286	125	25	)	)	PUNCT
inlawrev-2286	125	26	,	,	PUNCT
inlawrev-2286	125	27	an	an	DET
inlawrev-2286	125	28	indiana	indiana	PROPN
inlawrev-2286	125	29	corporation	corporation	NOUN
inlawrev-2286	125	30	operating	operate	VERB
inlawrev-2286	125	31	in	in	ADP
inlawrev-2286	125	32	indiana	indiana	PROPN
inlawrev-2286	125	33	.	.	PUNCT
inlawrev-2286	126	1	old	old	ADJ
inlawrev-2286	126	2	ben	ben	PROPN
inlawrev-2286	126	3	coal	coal	PROPN
inlawrev-2286	126	4	,	,	PUNCT
inlawrev-2286	126	5	inc	inc	PROPN
inlawrev-2286	126	6	.	.	PROPN
inlawrev-2286	126	7	received	receive	VERB
inlawrev-2286	126	8	dividends	dividend	NOUN
inlawrev-2286	126	9	from	from	ADP
inlawrev-2286	126	10	aww	aww	INTJ
inlawrev-2286	126	11	in	in	ADP
inlawrev-2286	126	12	1970	1970	NUM
inlawrev-2286	126	13	and	and	CCONJ
inlawrev-2286	126	14	1971	1971	NUM
inlawrev-2286	126	15	but	but	CCONJ
inlawrev-2286	126	16	did	do	AUX
inlawrev-2286	126	17	not	not	PART
inlawrev-2286	126	18	report	report	VERB
inlawrev-2286	126	19	the	the	DET
inlawrev-2286	126	20	dividends	dividend	NOUN
inlawrev-2286	126	21	as	as	ADP
inlawrev-2286	126	22	gross	gross	ADJ
inlawrev-2286	126	23	income	income	NOUN
inlawrev-2286	126	24	on	on	ADP
inlawrev-2286	126	25	its	its	PRON
inlawrev-2286	126	26	consolidated	consolidated	ADJ
inlawrev-2286	126	27	return	return	NOUN
inlawrev-2286	126	28	.	.	PUNCT
inlawrev-2286	127	1	the	the	DET
inlawrev-2286	127	2	aww	aww	PROPN
inlawrev-2286	127	3	stock	stock	NOUN
inlawrev-2286	127	4	certificates	certificate	NOUN
inlawrev-2286	127	5	were	be	AUX
inlawrev-2286	127	6	kept	keep	VERB
inlawrev-2286	127	7	at	at	ADP
inlawrev-2286	127	8	the	the	DET
inlawrev-2286	127	9	illinois	illinois	PROPN
inlawrev-2286	127	10	corporate	corporate	ADJ
inlawrev-2286	127	11	offices	office	NOUN
inlawrev-2286	127	12	;	;	PUNCT
inlawrev-2286	127	13	therefore	therefore	ADV
inlawrev-2286	127	14	,	,	PUNCT
inlawrev-2286	127	15	the	the	DET
inlawrev-2286	127	16	taxpayers	taxpayer	NOUN
inlawrev-2286	127	17	contended	contend	VERB
inlawrev-2286	127	18	that	that	SCONJ
inlawrev-2286	127	19	the	the	DET
inlawrev-2286	127	20	dividends	dividend	NOUN
inlawrev-2286	127	21	were	be	AUX
inlawrev-2286	127	22	exempt	exempt	ADJ
inlawrev-2286	127	23	from	from	ADP
inlawrev-2286	127	24	gross	gross	ADJ
inlawrev-2286	127	25	income	income	NOUN
inlawrev-2286	127	26	under	under	ADP
inlawrev-2286	127	27	section	section	NOUN
inlawrev-2286	127	28	6	6	NUM
inlawrev-2286	127	29	-	-	SYM
inlawrev-2286	127	30	2	2	NUM
inlawrev-2286	127	31	-	-	PUNCT
inlawrev-2286	127	32	l	l	NOUN
inlawrev-2286	127	33	-	-	PUNCT
inlawrev-2286	127	34	l(m	l(m	PROPN
inlawrev-2286	127	35	)	)	PUNCT
inlawrev-2286	127	36	.	.	PUNCT
inlawrev-2286	128	1	the	the	DET
inlawrev-2286	128	2	taxpayers	taxpayer	NOUN
inlawrev-2286	128	3	relied	rely	VERB
inlawrev-2286	128	4	on	on	ADP
inlawrev-2286	128	5	an	an	DET
inlawrev-2286	128	6	older	old	ADJ
inlawrev-2286	128	7	indiana	indiana	PROPN
inlawrev-2286	128	8	supreme	supreme	PROPN
inlawrev-2286	128	9	court	court	PROPN
inlawrev-2286	128	10	case'^	case'^	PROPN
inlawrev-2286	128	11	in	in	ADP
inlawrev-2286	128	12	which	which	PRON
inlawrev-2286	128	13	,	,	PUNCT
inlawrev-2286	128	14	on	on	ADP
inlawrev-2286	128	15	similar	similar	ADJ
inlawrev-2286	128	16	facts	fact	NOUN
inlawrev-2286	128	17	,	,	PUNCT
inlawrev-2286	128	18	certain	certain	ADJ
inlawrev-2286	128	19	intangible	intangible	ADJ
inlawrev-2286	128	20	property	property	NOUN
inlawrev-2286	128	21	was	be	AUX
inlawrev-2286	128	22	found	find	VERB
inlawrev-2286	128	23	to	to	ADP
inlawrev-2286	128	24	^'ind	^'ind	PROPN
inlawrev-2286	128	25	.	.	PUNCT
inlawrev-2286	129	1	code	code	PROPN
inlawrev-2286	129	2	§	§	PROPN
inlawrev-2286	129	3	6	6	NUM
inlawrev-2286	129	4	-	-	SYM
inlawrev-2286	129	5	2	2	NUM
inlawrev-2286	129	6	-	-	PUNCT
inlawrev-2286	129	7	l-14(a	l-14(a	NOUN
inlawrev-2286	129	8	)	)	PUNCT
inlawrev-2286	129	9	(	(	PUNCT
inlawrev-2286	129	10	1976	1976	NUM
inlawrev-2286	129	11	)	)	PUNCT
inlawrev-2286	129	12	.	.	PUNCT
inlawrev-2286	130	1	=	=	PRON
inlawrev-2286	130	2	»	»	NOUN
inlawrev-2286	130	3	352	352	NUM
inlawrev-2286	130	4	n.e.2d	n.e.2d	NOUN
inlawrev-2286	130	5	at	at	ADP
inlawrev-2286	130	6	98	98	NUM
inlawrev-2286	130	7	.	.	PUNCT
inlawrev-2286	130	8	'	'	PUNCT
inlawrev-2286	130	9	"	"	PUNCT
inlawrev-2286	130	10	ind	ind	PROPN
inlawrev-2286	130	11	.	.	PUNCT
inlawrev-2286	130	12	code	code	PROPN
inlawrev-2286	130	13	§	§	PROPN
inlawrev-2286	130	14	6	6	NUM
inlawrev-2286	130	15	-	-	SYM
inlawrev-2286	130	16	2	2	NUM
inlawrev-2286	130	17	-	-	PUNCT
inlawrev-2286	130	18	l	l	NOUN
inlawrev-2286	130	19	-	-	PUNCT
inlawrev-2286	130	20	l(m	l(m	PROPN
inlawrev-2286	130	21	)	)	PUNCT
inlawrev-2286	130	22	(	(	PUNCT
inlawrev-2286	130	23	1976	1976	NUM
inlawrev-2286	130	24	)	)	PUNCT
inlawrev-2286	130	25	.	.	PUNCT
inlawrev-2286	131	1	"	"	PUNCT
inlawrev-2286	131	2	indiana	indiana	PROPN
inlawrev-2286	131	3	dep't	dep't	NOUN
inlawrev-2286	131	4	of	of	ADP
inlawrev-2286	131	5	revenue	revenue	NOUN
inlawrev-2286	131	6	v.	v.	ADP
inlawrev-2286	131	7	frank	frank	PROPN
inlawrev-2286	131	8	purcell	purcell	PROPN
inlawrev-2286	131	9	walnut	walnut	PROPN
inlawrev-2286	131	10	lumber	lumber	PROPN
inlawrev-2286	131	11	co.	co.	PROPN
inlawrev-2286	131	12	,	,	PUNCT
inlawrev-2286	131	13	152	152	NUM
inlawrev-2286	131	14	ind	ind	NOUN
inlawrev-2286	131	15	.	.	PUNCT
inlawrev-2286	132	1	app	app	PROPN
inlawrev-2286	132	2	.	.	PROPN
inlawrev-2286	133	1	122	122	NUM
inlawrev-2286	133	2	,	,	PUNCT
inlawrev-2286	133	3	128	128	NUM
inlawrev-2286	133	4	,	,	PUNCT
inlawrev-2286	133	5	282	282	NUM
inlawrev-2286	133	6	n.e.2d	n.e.2d	NOUN
inlawrev-2286	133	7	336	336	NUM
inlawrev-2286	133	8	,	,	PUNCT
inlawrev-2286	133	9	340	340	NUM
inlawrev-2286	133	10	(	(	PUNCT
inlawrev-2286	133	11	1970	1970	NUM
inlawrev-2286	133	12	)	)	PUNCT
inlawrev-2286	133	13	.	.	PUNCT
inlawrev-2286	134	1	'	'	PUNCT
inlawrev-2286	134	2	^miami	^miami	VERB
inlawrev-2286	134	3	coal	coal	PROPN
inlawrev-2286	134	4	co.	co.	PROPN
inlawrev-2286	134	5	v.	v.	ADP
inlawrev-2286	134	6	fox	fox	PROPN
inlawrev-2286	134	7	,	,	PUNCT
inlawrev-2286	134	8	203	203	NUM
inlawrev-2286	134	9	ind	ind	NOUN
inlawrev-2286	134	10	.	.	PUNCT
inlawrev-2286	135	1	99	99	NUM
inlawrev-2286	135	2	,	,	PUNCT
inlawrev-2286	135	3	176	176	NUM
inlawrev-2286	135	4	n.e	n.e	NOUN
inlawrev-2286	135	5	.	.	PROPN
inlawrev-2286	135	6	11	11	NUM
inlawrev-2286	135	7	(	(	PUNCT
inlawrev-2286	135	8	1931	1931	NUM
inlawrev-2286	135	9	)	)	PUNCT
inlawrev-2286	135	10	.	.	PUNCT
inlawrev-2286	136	1	1977	1977	NUM
inlawrev-2286	136	2	]	]	PUNCT
inlawrev-2286	136	3	surveytaxation	surveytaxation	NOUN
inlawrev-2286	136	4	297	297	NUM
inlawrev-2286	136	5	be	be	AUX
inlawrev-2286	136	6	so	so	ADV
inlawrev-2286	136	7	intertwined	intertwine	VERB
inlawrev-2286	136	8	and	and	CCONJ
inlawrev-2286	136	9	affixed	affix	VERB
inlawrev-2286	136	10	to	to	ADP
inlawrev-2286	136	11	the	the	DET
inlawrev-2286	136	12	corporate	corporate	ADJ
inlawrev-2286	136	13	taxpayer	taxpayer	NOUN
inlawrev-2286	136	14	's	's	PART
inlawrev-2286	136	15	chicago	chicago	PROPN
inlawrev-2286	136	16	office	office	NOUN
inlawrev-2286	136	17	that	that	PRON
inlawrev-2286	136	18	its	its	PRON
inlawrev-2286	136	19	"	"	PUNCT
inlawrev-2286	136	20	business	business	NOUN
inlawrev-2286	136	21	situs	situs	NOUN
inlawrev-2286	136	22	"	"	PUNCT
inlawrev-2286	136	23	was	be	AUX
inlawrev-2286	136	24	in	in	ADP
inlawrev-2286	136	25	illinois	illinois	PROPN
inlawrev-2286	136	26	.	.	PUNCT
inlawrev-2286	137	1	that	that	DET
inlawrev-2286	137	2	court	court	NOUN
inlawrev-2286	137	3	had	have	AUX
inlawrev-2286	137	4	concluded	conclude	VERB
inlawrev-2286	137	5	that	that	SCONJ
inlawrev-2286	137	6	the	the	DET
inlawrev-2286	137	7	intangible	intangible	ADJ
inlawrev-2286	137	8	property	property	NOUN
inlawrev-2286	137	9	came	come	VERB
inlawrev-2286	137	10	within	within	ADP
inlawrev-2286	137	11	the	the	DET
inlawrev-2286	137	12	operation	operation	NOUN
inlawrev-2286	137	13	of	of	ADP
inlawrev-2286	137	14	the	the	DET
inlawrev-2286	137	15	concept	concept	NOUN
inlawrev-2286	137	16	that	that	SCONJ
inlawrev-2286	137	17	a	a	DET
inlawrev-2286	137	18	state	state	NOUN
inlawrev-2286	137	19	can	can	AUX
inlawrev-2286	137	20	not	not	PART
inlawrev-2286	137	21	impose	impose	VERB
inlawrev-2286	137	22	its	its	PRON
inlawrev-2286	137	23	personal	personal	ADJ
inlawrev-2286	137	24	property	property	NOUN
inlawrev-2286	137	25	tax	tax	NOUN
inlawrev-2286	137	26	upon	upon	SCONJ
inlawrev-2286	137	27	the	the	DET
inlawrev-2286	137	28	value	value	NOUN
inlawrev-2286	137	29	of	of	ADP
inlawrev-2286	137	30	personal	personal	ADJ
inlawrev-2286	137	31	property	property	NOUN
inlawrev-2286	137	32	situated	situate	VERB
inlawrev-2286	137	33	outside	outside	ADP
inlawrev-2286	137	34	of	of	ADP
inlawrev-2286	137	35	that	that	DET
inlawrev-2286	137	36	jurisdiction	jurisdiction	NOUN
inlawrev-2286	137	37	.	.	PUNCT
inlawrev-2286	138	1	'^	'^	AUX
inlawrev-2286	138	2	the	the	DET
inlawrev-2286	138	3	department	department	PROPN
inlawrev-2286	138	4	of	of	ADP
inlawrev-2286	138	5	revenue	revenue	NOUN
inlawrev-2286	138	6	incorporated	incorporate	VERB
inlawrev-2286	138	7	the	the	DET
inlawrev-2286	138	8	personal	personal	ADJ
inlawrev-2286	138	9	property	property	NOUN
inlawrev-2286	138	10	tax	tax	NOUN
inlawrev-2286	138	11	business	business	NOUN
inlawrev-2286	138	12	situs	situs	PROPN
inlawrev-2286	138	13	rule	rule	NOUN
inlawrev-2286	138	14	into	into	ADP
inlawrev-2286	138	15	its	its	PRON
inlawrev-2286	138	16	gross	gross	ADJ
inlawrev-2286	138	17	income	income	NOUN
inlawrev-2286	138	18	tax	tax	NOUN
inlawrev-2286	138	19	regulations,^	regulations,^	PROPN
inlawrev-2286	138	20	in	in	ADP
inlawrev-2286	138	21	sohio	sohio	ADJ
inlawrev-2286	138	22	petroleum	petroleum	NOUN
inlawrev-2286	138	23	,	,	PUNCT
inlawrev-2286	138	24	the	the	DET
inlawrev-2286	138	25	court	court	NOUN
inlawrev-2286	138	26	of	of	ADP
inlawrev-2286	138	27	appeals	appeal	NOUN
inlawrev-2286	138	28	preserved	preserve	VERB
inlawrev-2286	138	29	the	the	DET
inlawrev-2286	138	30	conceptual	conceptual	ADJ
inlawrev-2286	138	31	distinction	distinction	NOUN
inlawrev-2286	138	32	between	between	ADP
inlawrev-2286	138	33	income	income	NOUN
inlawrev-2286	138	34	and	and	CCONJ
inlawrev-2286	138	35	property	property	NOUN
inlawrev-2286	138	36	taxes	taxis	NOUN
inlawrev-2286	138	37	and	and	CCONJ
inlawrev-2286	138	38	refused	refuse	VERB
inlawrev-2286	138	39	to	to	PART
inlawrev-2286	138	40	apply	apply	VERB
inlawrev-2286	138	41	the	the	DET
inlawrev-2286	138	42	portions	portion	NOUN
inlawrev-2286	138	43	of	of	ADP
inlawrev-2286	138	44	the	the	DET
inlawrev-2286	138	45	gross	gross	ADJ
inlawrev-2286	138	46	income	income	NOUN
inlawrev-2286	138	47	tax	tax	NOUN
inlawrev-2286	138	48	instructions	instruction	NOUN
inlawrev-2286	138	49	incorporating	incorporate	VERB
inlawrev-2286	138	50	the	the	DET
inlawrev-2286	138	51	business	business	NOUN
inlawrev-2286	138	52	situs	situs	PROPN
inlawrev-2286	138	53	rule	rule	NOUN
inlawrev-2286	138	54	.	.	PUNCT
inlawrev-2286	139	1	'^	'^	NOUN
inlawrev-2286	139	2	the	the	DET
inlawrev-2286	139	3	court	court	NOUN
inlawrev-2286	139	4	stated	state	VERB
inlawrev-2286	139	5	that	that	SCONJ
inlawrev-2286	139	6	the	the	DET
inlawrev-2286	139	7	determinative	determinative	ADJ
inlawrev-2286	139	8	factor	factor	NOUN
inlawrev-2286	139	9	for	for	ADP
inlawrev-2286	139	10	qualification	qualification	NOUN
inlawrev-2286	139	11	under	under	ADP
inlawrev-2286	139	12	the	the	DET
inlawrev-2286	139	13	exemption	exemption	NOUN
inlawrev-2286	139	14	in	in	ADP
inlawrev-2286	139	15	section	section	NOUN
inlawrev-2286	139	16	6	6	NUM
inlawrev-2286	139	17	-	-	SYM
inlawrev-2286	139	18	2	2	NUM
inlawrev-2286	139	19	-	-	PUNCT
inlawrev-2286	139	20	l	l	NOUN
inlawrev-2286	139	21	-	-	PUNCT
inlawrev-2286	139	22	l(m	l(m	PROPN
inlawrev-2286	139	23	)	)	PUNCT
inlawrev-2286	139	24	is	be	AUX
inlawrev-2286	139	25	the	the	DET
inlawrev-2286	139	26	location	location	NOUN
inlawrev-2286	139	27	of	of	ADP
inlawrev-2286	139	28	the	the	DET
inlawrev-2286	139	29	corporation	corporation	NOUN
inlawrev-2286	139	30	that	that	PRON
inlawrev-2286	139	31	pays	pay	VERB
inlawrev-2286	139	32	dividends	dividend	NOUN
inlawrev-2286	139	33	on	on	ADP
inlawrev-2286	139	34	stock	stock	NOUN
inlawrev-2286	139	35	held	hold	VERB
inlawrev-2286	139	36	by	by	ADP
inlawrev-2286	139	37	an	an	DET
inlawrev-2286	139	38	indiana	indiana	PROPN
inlawrev-2286	139	39	corporation	corporation	NOUN
inlawrev-2286	139	40	at	at	ADP
inlawrev-2286	139	41	its	its	PRON
inlawrev-2286	139	42	out	out	ADV
inlawrev-2286	139	43	-	-	PUNCT
inlawrev-2286	139	44	of	of	ADP
inlawrev-2286	139	45	-	-	PUNCT
inlawrev-2286	139	46	state	state	NOUN
inlawrev-2286	139	47	principal	principal	ADJ
inlawrev-2286	139	48	place	place	NOUN
inlawrev-2286	139	49	of	of	ADP
inlawrev-2286	139	50	business	business	NOUN
inlawrev-2286	139	51	.	.	PUNCT
inlawrev-2286	140	1	3	3	X
inlawrev-2286	140	2	.	.	X
inlawrev-2286	140	3	ad	ad	NOUN
inlawrev-2286	140	4	valorem	valorem	VERB
inlawrev-2286	140	5	taxes	taxis	NOUN
inlawrev-2286	140	6	.	.	PUNCT
inlawrev-2286	141	1	—	—	PUNCT
inlawrev-2286	141	2	(	(	PUNCT
inlawrev-2286	141	3	a	a	X
inlawrev-2286	141	4	)	)	PUNCT
inlawrev-2286	141	5	property	property	NOUN
inlawrev-2286	141	6	tax	tax	NOUN
inlawrev-2286	141	7	disaster	disaster	NOUN
inlawrev-2286	141	8	reassessment	reassessment	NOUN
inlawrev-2286	141	9	—	—	PUNCT
inlawrev-2286	141	10	indiaina	indiaina	PROPN
inlawrev-2286	141	11	.	.	PUNCT
inlawrev-2286	142	1	code	code	PROPN
inlawrev-2286	142	2	section	section	NOUN
inlawrev-2286	142	3	6	6	NUM
inlawrev-2286	142	4	-	-	SYM
inlawrev-2286	142	5	1	1	NUM
inlawrev-2286	142	6	-	-	PUNCT
inlawrev-2286	142	7	26	26	NUM
inlawrev-2286	142	8	-	-	SYM
inlawrev-2286	142	9	7	7	NUM
inlawrev-2286	142	10	'	'	PRON
inlawrev-2286	142	11	*	*	PUNCT
inlawrev-2286	142	12	provides	provide	VERB
inlawrev-2286	142	13	that	that	SCONJ
inlawrev-2286	142	14	in	in	ADP
inlawrev-2286	142	15	case	case	NOUN
inlawrev-2286	142	16	of	of	ADP
inlawrev-2286	142	17	a	a	DET
inlawrev-2286	142	18	disaster	disaster	NOUN
inlawrev-2286	142	19	that	that	PRON
inlawrev-2286	142	20	destroys	destroy	VERB
inlawrev-2286	142	21	a	a	DET
inlawrev-2286	142	22	substantial	substantial	ADJ
inlawrev-2286	142	23	amount	amount	NOUN
inlawrev-2286	142	24	of	of	ADP
inlawrev-2286	142	25	property	property	NOUN
inlawrev-2286	142	26	within	within	ADP
inlawrev-2286	142	27	any	any	DET
inlawrev-2286	142	28	township	township	NOUN
inlawrev-2286	142	29	,	,	PUNCT
inlawrev-2286	142	30	the	the	DET
inlawrev-2286	142	31	state	state	NOUN
inlawrev-2286	142	32	board	board	PROPN
inlawrev-2286	142	33	of	of	ADP
inlawrev-2286	142	34	tax	tax	NOUN
inlawrev-2286	142	35	commissioners	commissioner	NOUN
inlawrev-2286	142	36	shall	shall	AUX
inlawrev-2286	142	37	have	have	VERB
inlawrev-2286	142	38	the	the	DET
inlawrev-2286	142	39	area	area	NOUN
inlawrev-2286	142	40	where	where	SCONJ
inlawrev-2286	142	41	the	the	DET
inlawrev-2286	142	42	losses	loss	NOUN
inlawrev-2286	142	43	occurred	occur	VERB
inlawrev-2286	142	44	surveyed	survey	VERB
inlawrev-2286	142	45	and	and	CCONJ
inlawrev-2286	142	46	shall	shall	AUX
inlawrev-2286	142	47	order	order	VERB
inlawrev-2286	142	48	a	a	DET
inlawrev-2286	142	49	reassessment	reassessment	NOUN
inlawrev-2286	142	50	of	of	ADP
inlawrev-2286	142	51	the	the	DET
inlawrev-2286	142	52	property	property	NOUN
inlawrev-2286	142	53	.	.	PUNCT
inlawrev-2286	143	1	the	the	DET
inlawrev-2286	143	2	disaster	disaster	NOUN
inlawrev-2286	143	3	reassessment	reassessment	NOUN
inlawrev-2286	143	4	procedure	procedure	NOUN
inlawrev-2286	143	5	is	be	AUX
inlawrev-2286	143	6	actuated	actuate	VERB
inlawrev-2286	143	7	by	by	ADP
inlawrev-2286	143	8	petition	petition	NOUN
inlawrev-2286	143	9	of	of	ADP
inlawrev-2286	143	10	taxpayers	taxpayer	NOUN
inlawrev-2286	143	11	suffering	suffer	VERB
inlawrev-2286	143	12	damage	damage	NOUN
inlawrev-2286	143	13	by	by	ADP
inlawrev-2286	143	14	reason	reason	NOUN
inlawrev-2286	143	15	of	of	ADP
inlawrev-2286	143	16	disaster	disaster	NOUN
inlawrev-2286	143	17	and	and	CCONJ
inlawrev-2286	143	18	applies	apply	VERB
inlawrev-2286	143	19	to	to	ADP
inlawrev-2286	143	20	both	both	CCONJ
inlawrev-2286	143	21	real	real	ADJ
inlawrev-2286	143	22	and	and	CCONJ
inlawrev-2286	143	23	personal	personal	ADJ
inlawrev-2286	143	24	property	property	NOUN
inlawrev-2286	143	25	.	.	PUNCT
inlawrev-2286	144	1	indiana	indiana	PROPN
inlawrev-2286	144	2	state	state	PROPN
inlawrev-2286	144	3	board	board	PROPN
inlawrev-2286	144	4	of	of	ADP
inlawrev-2286	144	5	tax	tax	NOUN
inlawrev-2286	144	6	commissioners	commissioner	NOUN
inlawrev-2286	144	7	v.	v.	ADP
inlawrev-2286	144	8	holthouse	holthouse	PROPN
inlawrev-2286	144	9	realty	realty	PROPN
inlawrev-2286	144	10	corp.^	corp.^	PROPN
inlawrev-2286	144	11	''	''	PUNCT
inlawrev-2286	144	12	considered	consider	VERB
inlawrev-2286	144	13	the	the	DET
inlawrev-2286	144	14	state	state	NOUN
inlawrev-2286	144	15	's	's	PART
inlawrev-2286	144	16	position	position	NOUN
inlawrev-2286	144	17	that	that	SCONJ
inlawrev-2286	144	18	the	the	DET
inlawrev-2286	144	19	disaster	disaster	NOUN
inlawrev-2286	144	20	reassessment	reassessment	NOUN
inlawrev-2286	144	21	provision	provision	NOUN
inlawrev-2286	144	22	did	do	AUX
inlawrev-2286	144	23	not	not	PART
inlawrev-2286	144	24	apply	apply	VERB
inlawrev-2286	144	25	to	to	ADP
inlawrev-2286	144	26	taxpayers	taxpayer	NOUN
inlawrev-2286	144	27	whose	whose	DET
inlawrev-2286	144	28	losses	loss	NOUN
inlawrev-2286	144	29	had	have	AUX
inlawrev-2286	144	30	been	be	AUX
inlawrev-2286	144	31	fully	fully	ADV
inlawrev-2286	144	32	compensated	compensate	VERB
inlawrev-2286	144	33	by	by	ADP
inlawrev-2286	144	34	proceeds	proceed	NOUN
inlawrev-2286	144	35	from	from	ADP
inlawrev-2286	144	36	insurance	insurance	NOUN
inlawrev-2286	144	37	policies	policy	NOUN
inlawrev-2286	144	38	.	.	PUNCT
inlawrev-2286	145	1	the	the	DET
inlawrev-2286	145	2	case	case	NOUN
inlawrev-2286	145	3	arose	arise	VERB
inlawrev-2286	145	4	on	on	ADP
inlawrev-2286	145	5	the	the	DET
inlawrev-2286	145	6	following	follow	VERB
inlawrev-2286	145	7	set	set	NOUN
inlawrev-2286	145	8	of	of	ADP
inlawrev-2286	145	9	facts	fact	NOUN
inlawrev-2286	145	10	.	.	PUNCT
inlawrev-2286	146	1	substantial	substantial	ADJ
inlawrev-2286	146	2	amounts	amount	NOUN
inlawrev-2286	146	3	of	of	ADP
inlawrev-2286	146	4	property	property	NOUN
inlawrev-2286	146	5	were	be	AUX
inlawrev-2286	146	6	destroyed	destroy	VERB
inlawrev-2286	146	7	by	by	ADP
inlawrev-2286	146	8	an	an	DET
inlawrev-2286	146	9	explosion	explosion	NOUN
inlawrev-2286	146	10	in	in	ADP
inlawrev-2286	146	11	richmond	richmond	NOUN
inlawrev-2286	146	12	in	in	ADP
inlawrev-2286	146	13	1968	1968	NUM
inlawrev-2286	146	14	.	.	PUNCT
inlawrev-2286	147	1	approximately	approximately	ADV
inlawrev-2286	147	2	seven	seven	NUM
inlawrev-2286	147	3	months	month	NOUN
inlawrev-2286	147	4	later	later	ADV
inlawrev-2286	147	5	,	,	PUNCT
inlawrev-2286	147	6	several	several	ADJ
inlawrev-2286	147	7	taxpayers	taxpayer	NOUN
inlawrev-2286	147	8	petitioned	petition	VERB
inlawrev-2286	147	9	for	for	ADP
inlawrev-2286	147	10	reassessment	reassessment	NOUN
inlawrev-2286	147	11	of	of	ADP
inlawrev-2286	147	12	personal	personal	ADJ
inlawrev-2286	147	13	property	property	NOUN
inlawrev-2286	147	14	pursuant	pursuant	NOUN
inlawrev-2286	147	15	to	to	ADP
inlawrev-2286	147	16	section	section	NOUN
inlawrev-2286	147	17	6	6	NUM
inlawrev-2286	147	18	-	-	SYM
inlawrev-2286	147	19	1	1	NUM
inlawrev-2286	147	20	-	-	PUNCT
inlawrev-2286	147	21	26	26	NUM
inlawrev-2286	147	22	-	-	SYM
inlawrev-2286	147	23	7	7	NUM
inlawrev-2286	147	24	and	and	CCONJ
inlawrev-2286	147	25	improvements	improvement	NOUN
inlawrev-2286	147	26	to	to	ADP
inlawrev-2286	147	27	real	real	ADJ
inlawrev-2286	147	28	estate	estate	NOUN
inlawrev-2286	147	29	that	that	PRON
inlawrev-2286	147	30	had	have	AUX
inlawrev-2286	147	31	been	be	AUX
inlawrev-2286	147	32	damaged	damage	VERB
inlawrev-2286	147	33	by	by	ADP
inlawrev-2286	147	34	the	the	DET
inlawrev-2286	147	35	explosion	explosion	NOUN
inlawrev-2286	147	36	.	.	PUNCT
inlawrev-2286	148	1	in	in	ADP
inlawrev-2286	148	2	eary	eary	PROPN
inlawrev-2286	148	3	1971	1971	NUM
inlawrev-2286	148	4	,	,	PUNCT
inlawrev-2286	148	5	the	the	DET
inlawrev-2286	148	6	state	state	NOUN
inlawrev-2286	148	7	board	board	PROPN
inlawrev-2286	148	8	of	of	ADP
inlawrev-2286	148	9	tax	tax	NOUN
inlawrev-2286	148	10	commissioners	commissioner	NOUN
inlawrev-2286	148	11	issued	issue	VERB
inlawrev-2286	148	12	an	an	DET
inlawrev-2286	148	13	order	order	NOUN
inlawrev-2286	148	14	that	that	PRON
inlawrev-2286	148	15	approved	approve	VERB
inlawrev-2286	148	16	certain	certain	ADJ
inlawrev-2286	148	17	petitions	petition	NOUN
inlawrev-2286	148	18	for	for	ADP
inlawrev-2286	148	19	reassessment	reassessment	NOUN
inlawrev-2286	148	20	but	but	CCONJ
inlawrev-2286	148	21	denied	deny	VERB
inlawrev-2286	148	22	reassessments	reassessment	NOUN
inlawrev-2286	148	23	for	for	ADP
inlawrev-2286	148	24	those	those	DET
inlawrev-2286	148	25	taxpayers	taxpayer	NOUN
inlawrev-2286	148	26	whose	whose	DET
inlawrev-2286	148	27	losses	loss	NOUN
inlawrev-2286	148	28	had	have	AUX
inlawrev-2286	148	29	been	be	AUX
inlawrev-2286	148	30	fully	fully	ADV
inlawrev-2286	148	31	compensated	compensate	VERB
inlawrev-2286	148	32	by	by	ADP
inlawrev-2286	148	33	insurance	insurance	NOUN
inlawrev-2286	148	34	proceeds	proceed	NOUN
inlawrev-2286	148	35	.	.	PUNCT
inlawrev-2286	149	1	in	in	ADP
inlawrev-2286	149	2	1972	1972	NUM
inlawrev-2286	149	3	,	,	PUNCT
inlawrev-2286	149	4	the	the	DET
inlawrev-2286	149	5	aggrieved	aggrieved	ADJ
inlawrev-2286	149	6	taxpayers	taxpayer	NOUN
inlawrev-2286	149	7	filed	file	VERB
inlawrev-2286	149	8	their	their	PRON
inlawrev-2286	149	9	action	action	NOUN
inlawrev-2286	149	10	''	''	PUNCT
inlawrev-2286	149	11	i	i	PRON
inlawrev-2286	149	12	d.	d.	VERB
inlawrev-2286	149	13	at	at	ADP
inlawrev-2286	149	14	114	114	NUM
inlawrev-2286	149	15	-	-	SYM
inlawrev-2286	149	16	15	15	NUM
inlawrev-2286	149	17	.	.	PUNCT
inlawrev-2286	150	1	76	76	NUM
inlawrev-2286	150	2	n.e	n.e	PROPN
inlawrev-2286	150	3	.	.	PUNCT
inlawrev-2286	151	1	at	at	ADP
inlawrev-2286	151	2	17	17	NUM
inlawrev-2286	151	3	.	.	PUNCT
inlawrev-2286	152	1	"	"	PUNCT
inlawrev-2286	152	2	ind	ind	NOUN
inlawrev-2286	152	3	.	.	PUNCT
inlawrev-2286	153	1	deft	deft	ADJ
inlawrev-2286	153	2	of	of	ADP
inlawrev-2286	153	3	rev	rev	PROPN
inlawrev-2286	153	4	.	.	PROPN
inlawrev-2286	153	5	instructions	instruction	NOUN
inlawrev-2286	153	6	3	3	NUM
inlawrev-2286	153	7	-	-	SYM
inlawrev-2286	153	8	11	11	NUM
inlawrev-2286	153	9	,	,	PUNCT
inlawrev-2286	153	10	3	3	NUM
inlawrev-2286	153	11	-	-	SYM
inlawrev-2286	153	12	12	12	NUM
inlawrev-2286	153	13	.	.	PUNCT
inlawrev-2286	154	1	°	°	NOUN
inlawrev-2286	154	2	°	°	NOUN
inlawrev-2286	154	3	in	in	ADP
inlawrev-2286	154	4	this	this	DET
inlawrev-2286	154	5	regard	regard	NOUN
inlawrev-2286	154	6	,	,	PUNCT
inlawrev-2286	154	7	the	the	DET
inlawrev-2286	154	8	court	court	NOUN
inlawrev-2286	154	9	relied	rely	VERB
inlawrev-2286	154	10	upon	upon	SCONJ
inlawrev-2286	154	11	baker	baker	PROPN
inlawrev-2286	154	12	v.	v.	PROPN
inlawrev-2286	154	13	compton	compton	PROPN
inlawrev-2286	154	14	,	,	PUNCT
inlawrev-2286	154	15	247	247	NUM
inlawrev-2286	154	16	ind	ind	NOUN
inlawrev-2286	154	17	.	.	PUNCT
inlawrev-2286	155	1	39	39	NUM
inlawrev-2286	155	2	,	,	PUNCT
inlawrev-2286	155	3	211	211	NUM
inlawrev-2286	155	4	n.e.2d	n.e.2d	NOUN
inlawrev-2286	155	5	162	162	NUM
inlawrev-2286	155	6	(	(	PUNCT
inlawrev-2286	155	7	1965	1965	NUM
inlawrev-2286	155	8	)	)	PUNCT
inlawrev-2286	155	9	,	,	PUNCT
inlawrev-2286	155	10	which	which	PRON
inlawrev-2286	155	11	held	hold	VERB
inlawrev-2286	155	12	that	that	SCONJ
inlawrev-2286	155	13	an	an	DET
inlawrev-2286	155	14	appellate	appellate	ADJ
inlawrev-2286	155	15	court	court	NOUN
inlawrev-2286	155	16	is	be	AUX
inlawrev-2286	155	17	not	not	PART
inlawrev-2286	155	18	required	require	VERB
inlawrev-2286	155	19	to	to	PART
inlawrev-2286	155	20	follow	follow	VERB
inlawrev-2286	155	21	an	an	DET
inlawrev-2286	155	22	incorrect	incorrect	ADJ
inlawrev-2286	155	23	interpretation	interpretation	NOUN
inlawrev-2286	155	24	of	of	ADP
inlawrev-2286	155	25	a	a	DET
inlawrev-2286	155	26	statute	statute	NOUN
inlawrev-2286	155	27	by	by	ADP
inlawrev-2286	155	28	an	an	DET
inlawrev-2286	155	29	agency	agency	NOUN
inlawrev-2286	155	30	charged	charge	VERB
inlawrev-2286	155	31	with	with	ADP
inlawrev-2286	155	32	administering	administer	VERB
inlawrev-2286	155	33	the	the	DET
inlawrev-2286	155	34	statute	statute	NOUN
inlawrev-2286	155	35	,	,	PUNCT
inlawrev-2286	155	36	notwithstanding	notwithstanding	ADP
inlawrev-2286	155	37	the	the	DET
inlawrev-2286	155	38	axiom	axiom	NOUN
inlawrev-2286	155	39	that	that	PRON
inlawrev-2286	155	40	a	a	DET
inlawrev-2286	155	41	court	court	NOUN
inlawrev-2286	155	42	should	should	AUX
inlawrev-2286	155	43	give	give	VERB
inlawrev-2286	155	44	deference	deference	NOUN
inlawrev-2286	155	45	to	to	ADP
inlawrev-2286	155	46	agency	agency	NOUN
inlawrev-2286	155	47	interpretations	interpretation	NOUN
inlawrev-2286	155	48	.	.	PUNCT
inlawrev-2286	156	1	352	352	NUM
inlawrev-2286	156	2	n.e.2d	n.e.2d	NOUN
inlawrev-2286	156	3	at	at	ADP
inlawrev-2286	156	4	101	101	NUM
inlawrev-2286	156	5	.	.	PUNCT
inlawrev-2286	156	6	'	'	PUNCT
inlawrev-2286	156	7	•ind	•ind	VERB
inlawrev-2286	156	8	.	.	PUNCT
inlawrev-2286	157	1	code	code	NOUN
inlawrev-2286	157	2	§	§	PROPN
inlawrev-2286	157	3	6	6	NUM
inlawrev-2286	157	4	-	-	SYM
inlawrev-2286	157	5	1	1	NUM
inlawrev-2286	157	6	-	-	PUNCT
inlawrev-2286	157	7	26	26	NUM
inlawrev-2286	157	8	-	-	SYM
inlawrev-2286	157	9	7	7	NUM
inlawrev-2286	157	10	(	(	PUNCT
inlawrev-2286	157	11	1976	1976	NUM
inlawrev-2286	157	12	)	)	PUNCT
inlawrev-2286	157	13	.	.	PUNCT
inlawrev-2286	158	1	"	"	PUNCT
inlawrev-2286	158	2	352	352	NUM
inlawrev-2286	158	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	158	4	535	535	NUM
inlawrev-2286	158	5	(	(	PUNCT
inlawrev-2286	158	6	ind	ind	NOUN
inlawrev-2286	158	7	.	.	PUNCT
inlawrev-2286	159	1	ct	ct	PROPN
inlawrev-2286	159	2	.	.	PUNCT
inlawrev-2286	160	1	app	app	PROPN
inlawrev-2286	160	2	.	.	PROPN
inlawrev-2286	160	3	1976	1976	NUM
inlawrev-2286	160	4	)	)	PUNCT
inlawrev-2286	160	5	.	.	PUNCT
inlawrev-2286	161	1	298	298	NUM
inlawrev-2286	161	2	indiana	indiana	PROPN
inlawrev-2286	161	3	law	law	PROPN
inlawrev-2286	161	4	review	review	NOUN
inlawrev-2286	161	5	[	[	X
inlawrev-2286	161	6	vol	vol	NOUN
inlawrev-2286	161	7	.	.	PUNCT
inlawrev-2286	161	8	11:292	11:292	NUM
inlawrev-2286	161	9	for	for	ADP
inlawrev-2286	161	10	review	review	NOUN
inlawrev-2286	161	11	.	.	PUNCT
inlawrev-2286	161	12	'	'	PUNCT
inlawrev-2286	162	1	*	*	PUNCT
inlawrev-2286	162	2	two	two	NUM
inlawrev-2286	162	3	years	year	NOUN
inlawrev-2286	162	4	later	later	ADV
inlawrev-2286	162	5	the	the	DET
inlawrev-2286	162	6	trial	trial	NOUN
inlawrev-2286	162	7	court	court	NOUN
inlawrev-2286	162	8	entered	enter	VERB
inlawrev-2286	162	9	judgment	judgment	NOUN
inlawrev-2286	162	10	for	for	ADP
inlawrev-2286	162	11	the	the	DET
inlawrev-2286	162	12	taxpayers	taxpayer	NOUN
inlawrev-2286	162	13	,	,	PUNCT
inlawrev-2286	162	14	finding	find	VERB
inlawrev-2286	162	15	that	that	SCONJ
inlawrev-2286	162	16	the	the	DET
inlawrev-2286	162	17	statute	statute	NOUN
inlawrev-2286	162	18	did	do	AUX
inlawrev-2286	162	19	not	not	PART
inlawrev-2286	162	20	except	except	SCONJ
inlawrev-2286	162	21	situations	situation	NOUN
inlawrev-2286	162	22	where	where	SCONJ
inlawrev-2286	162	23	insurance	insurance	NOUN
inlawrev-2286	162	24	covered	cover	VERB
inlawrev-2286	162	25	the	the	DET
inlawrev-2286	162	26	loss/	loss/	NOUN
inlawrev-2286	162	27	'	'	PART
inlawrev-2286	162	28	the	the	DET
inlawrev-2286	162	29	trial	trial	NOUN
inlawrev-2286	162	30	court	court	NOUN
inlawrev-2286	162	31	noted	note	VERB
inlawrev-2286	162	32	that	that	SCONJ
inlawrev-2286	162	33	there	there	PRON
inlawrev-2286	162	34	was	be	VERB
inlawrev-2286	162	35	no	no	DET
inlawrev-2286	162	36	reason	reason	NOUN
inlawrev-2286	162	37	to	to	PART
inlawrev-2286	162	38	penalize	penalize	VERB
inlawrev-2286	162	39	those	those	DET
inlawrev-2286	162	40	prudent	prudent	ADJ
inlawrev-2286	162	41	enough	enough	ADV
inlawrev-2286	162	42	to	to	PART
inlawrev-2286	162	43	insure	insure	VERB
inlawrev-2286	162	44	their	their	PRON
inlawrev-2286	162	45	property	property	NOUN
inlawrev-2286	162	46	by	by	ADP
inlawrev-2286	162	47	excepting	except	VERB
inlawrev-2286	162	48	them	they	PRON
inlawrev-2286	162	49	from	from	ADP
inlawrev-2286	162	50	the	the	DET
inlawrev-2286	162	51	statutory	statutory	ADJ
inlawrev-2286	162	52	relief	relief	NOUN
inlawrev-2286	162	53	,	,	PUNCT
inlawrev-2286	162	54	and	and	CCONJ
inlawrev-2286	162	55	if	if	SCONJ
inlawrev-2286	162	56	the	the	DET
inlawrev-2286	162	57	legislature	legislature	NOUN
inlawrev-2286	162	58	had	have	VERB
inlawrev-2286	162	59	so	so	ADV
inlawrev-2286	162	60	intended	intended	ADJ
inlawrev-2286	162	61	,	,	PUNCT
inlawrev-2286	162	62	it	it	PRON
inlawrev-2286	162	63	would	would	AUX
inlawrev-2286	162	64	have	have	VERB
inlawrev-2286	162	65	so	so	ADV
inlawrev-2286	162	66	provided/	provided/	NUM
inlawrev-2286	162	67	"	"	PUNCT
inlawrev-2286	162	68	after	after	ADP
inlawrev-2286	162	69	disposing	dispose	VERB
inlawrev-2286	162	70	of	of	ADP
inlawrev-2286	162	71	collateral	collateral	ADJ
inlawrev-2286	162	72	issues,^^	issues,^^	NOUN
inlawrev-2286	162	73	judge	judge	PROPN
inlawrev-2286	162	74	lowdermilk	lowdermilk	NOUN
inlawrev-2286	162	75	's	's	PART
inlawrev-2286	162	76	opinion	opinion	NOUN
inlawrev-2286	162	77	for	for	ADP
inlawrev-2286	162	78	the	the	DET
inlawrev-2286	162	79	first	first	ADJ
inlawrev-2286	162	80	district	district	NOUN
inlawrev-2286	162	81	court	court	NOUN
inlawrev-2286	162	82	of	of	ADP
inlawrev-2286	162	83	appeals	appeal	NOUN
inlawrev-2286	162	84	set	set	VERB
inlawrev-2286	162	85	forth	forth	ADP
inlawrev-2286	162	86	the	the	DET
inlawrev-2286	162	87	"	"	PUNCT
inlawrev-2286	162	88	crucial	crucial	ADJ
inlawrev-2286	162	89	issue	issue	NOUN
inlawrev-2286	162	90	"	"	PUNCT
inlawrev-2286	162	91	as	as	ADP
inlawrev-2286	162	92	being	be	AUX
inlawrev-2286	162	93	whether	whether	SCONJ
inlawrev-2286	162	94	the	the	DET
inlawrev-2286	162	95	legislature	legislature	NOUN
inlawrev-2286	162	96	intended	intend	VERB
inlawrev-2286	162	97	to	to	PART
inlawrev-2286	162	98	deny	deny	VERB
inlawrev-2286	162	99	statutory	statutory	ADJ
inlawrev-2286	162	100	relief	relief	NOUN
inlawrev-2286	162	101	to	to	ADP
inlawrev-2286	162	102	taxpayers	taxpayer	NOUN
inlawrev-2286	162	103	who	who	PRON
inlawrev-2286	162	104	have	have	AUX
inlawrev-2286	162	105	recovered	recover	VERB
inlawrev-2286	162	106	insurance	insurance	NOUN
inlawrev-2286	162	107	proceeds	proceed	NOUN
inlawrev-2286	162	108	on	on	ADP
inlawrev-2286	162	109	property	property	NOUN
inlawrev-2286	162	110	losses	loss	NOUN
inlawrev-2286	162	111	.	.	PUNCT
inlawrev-2286	163	1	focusing	focus	VERB
inlawrev-2286	163	2	on	on	ADP
inlawrev-2286	163	3	the	the	DET
inlawrev-2286	163	4	mandatory	mandatory	ADJ
inlawrev-2286	163	5	language	language	NOUN
inlawrev-2286	163	6	of	of	ADP
inlawrev-2286	163	7	the	the	DET
inlawrev-2286	163	8	statute	statute	NOUN
inlawrev-2286	163	9	,	,	PUNCT
inlawrev-2286	163	10	the	the	DET
inlawrev-2286	163	11	court	court	NOUN
inlawrev-2286	163	12	found	find	VERB
inlawrev-2286	163	13	no	no	DET
inlawrev-2286	163	14	need	need	NOUN
inlawrev-2286	163	15	to	to	PART
inlawrev-2286	163	16	construe	construe	VERB
inlawrev-2286	163	17	the	the	DET
inlawrev-2286	163	18	statute	statute	NOUN
inlawrev-2286	163	19	.	.	PUNCT
inlawrev-2286	163	20	"	"	PUNCT
inlawrev-2286	164	1	the	the	DET
inlawrev-2286	164	2	clear	clear	ADJ
inlawrev-2286	164	3	purpose	purpose	NOUN
inlawrev-2286	164	4	of	of	ADP
inlawrev-2286	164	5	the	the	DET
inlawrev-2286	164	6	statute	statute	NOUN
inlawrev-2286	164	7	being	be	AUX
inlawrev-2286	164	8	to	to	PART
inlawrev-2286	164	9	provide	provide	VERB
inlawrev-2286	164	10	relief	relief	NOUN
inlawrev-2286	164	11	in	in	ADP
inlawrev-2286	164	12	the	the	DET
inlawrev-2286	164	13	form	form	NOUN
inlawrev-2286	164	14	of	of	ADP
inlawrev-2286	164	15	a	a	DET
inlawrev-2286	164	16	revaluation	revaluation	NOUN
inlawrev-2286	164	17	of	of	ADP
inlawrev-2286	164	18	the	the	DET
inlawrev-2286	164	19	damaged	damage	VERB
inlawrev-2286	164	20	property	property	NOUN
inlawrev-2286	164	21	and	and	CCONJ
inlawrev-2286	164	22	the	the	DET
inlawrev-2286	164	23	attendant	attendant	ADJ
inlawrev-2286	164	24	lesser	less	ADJ
inlawrev-2286	164	25	tax	tax	NOUN
inlawrev-2286	164	26	burden	burden	NOUN
inlawrev-2286	164	27	,	,	PUNCT
inlawrev-2286	164	28	the	the	DET
inlawrev-2286	164	29	court	court	NOUN
inlawrev-2286	164	30	was	be	AUX
inlawrev-2286	164	31	at	at	ADP
inlawrev-2286	164	32	a	a	DET
inlawrev-2286	164	33	loss	loss	NOUN
inlawrev-2286	164	34	to	to	PART
inlawrev-2286	164	35	see	see	VERB
inlawrev-2286	164	36	how	how	SCONJ
inlawrev-2286	164	37	the	the	DET
inlawrev-2286	164	38	incidence	incidence	NOUN
inlawrev-2286	164	39	of	of	ADP
inlawrev-2286	164	40	insurance	insurance	NOUN
inlawrev-2286	164	41	would	would	AUX
inlawrev-2286	164	42	affect	affect	VERB
inlawrev-2286	164	43	that	that	DET
inlawrev-2286	164	44	purpose	purpose	NOUN
inlawrev-2286	164	45	.	.	PUNCT
inlawrev-2286	165	1	the	the	DET
inlawrev-2286	165	2	court	court	NOUN
inlawrev-2286	165	3	noted	note	VERB
inlawrev-2286	165	4	that	that	SCONJ
inlawrev-2286	165	5	the	the	DET
inlawrev-2286	165	6	statute	statute	NOUN
inlawrev-2286	165	7	was	be	AUX
inlawrev-2286	165	8	designed	design	VERB
inlawrev-2286	165	9	to	to	PART
inlawrev-2286	165	10	provide	provide	VERB
inlawrev-2286	165	11	relief	relief	NOUN
inlawrev-2286	165	12	to	to	ADP
inlawrev-2286	165	13	all	all	DET
inlawrev-2286	165	14	taxpayers	taxpayer	NOUN
inlawrev-2286	165	15	adversely	adversely	ADV
inlawrev-2286	165	16	affected	affect	VERB
inlawrev-2286	165	17	within	within	ADP
inlawrev-2286	165	18	the	the	DET
inlawrev-2286	165	19	meaning	meaning	NOUN
inlawrev-2286	165	20	of	of	ADP
inlawrev-2286	165	21	the	the	DET
inlawrev-2286	165	22	statute	statute	NOUN
inlawrev-2286	165	23	and	and	CCONJ
inlawrev-2286	165	24	not	not	PART
inlawrev-2286	165	25	to	to	PART
inlawrev-2286	165	26	award	award	VERB
inlawrev-2286	165	27	compensation	compensation	NOUN
inlawrev-2286	165	28	on	on	ADP
inlawrev-2286	165	29	account	account	NOUN
inlawrev-2286	165	30	of	of	ADP
inlawrev-2286	165	31	losses	loss	NOUN
inlawrev-2286	165	32	.	.	PUNCT
inlawrev-2286	166	1	accordingly	accordingly	ADV
inlawrev-2286	166	2	,	,	PUNCT
inlawrev-2286	166	3	the	the	DET
inlawrev-2286	166	4	state	state	NOUN
inlawrev-2286	166	5	's	's	PART
inlawrev-2286	166	6	argument	argument	NOUN
inlawrev-2286	166	7	was	be	AUX
inlawrev-2286	166	8	rejected	reject	VERB
inlawrev-2286	166	9	,	,	PUNCT
inlawrev-2286	166	10	and	and	CCONJ
inlawrev-2286	166	11	the	the	DET
inlawrev-2286	166	12	statute	statute	NOUN
inlawrev-2286	166	13	was	be	AUX
inlawrev-2286	166	14	given	give	VERB
inlawrev-2286	166	15	its	its	PRON
inlawrev-2286	166	16	intended	intend	VERB
inlawrev-2286	166	17	full	full	ADJ
inlawrev-2286	166	18	scope	scope	NOUN
inlawrev-2286	166	19	of	of	ADP
inlawrev-2286	166	20	coverage	coverage	NOUN
inlawrev-2286	166	21	.	.	PUNCT
inlawrev-2286	167	1	(	(	PUNCT
inlawrev-2286	167	2	b	b	X
inlawrev-2286	167	3	)	)	PUNCT
inlawrev-2286	167	4	valuation	valuation	NOUN
inlawrev-2286	167	5	of	of	ADP
inlawrev-2286	167	6	commingled	commingled	ADJ
inlawrev-2286	167	7	fungible	fungible	ADJ
inlawrev-2286	167	8	goods	good	NOUN
inlawrev-2286	167	9	.	.	PUNCT
inlawrev-2286	168	1	—	—	PUNCT
inlawrev-2286	168	2	the	the	DET
inlawrev-2286	168	3	indiana	indiana	PROPN
inlawrev-2286	168	4	constitution	constitution	PROPN
inlawrev-2286	168	5	provides	provide	VERB
inlawrev-2286	168	6	:	:	PUNCT
inlawrev-2286	168	7	"	"	PUNCT
inlawrev-2286	168	8	the	the	DET
inlawrev-2286	168	9	general	general	ADJ
inlawrev-2286	168	10	assembly	assembly	NOUN
inlawrev-2286	168	11	shall	shall	AUX
inlawrev-2286	168	12	provide	provide	VERB
inlawrev-2286	168	13	,	,	PUNCT
inlawrev-2286	168	14	by	by	ADP
inlawrev-2286	168	15	law	law	NOUN
inlawrev-2286	168	16	,	,	PUNCT
inlawrev-2286	168	17	for	for	ADP
inlawrev-2286	168	18	a	a	DET
inlawrev-2286	168	19	uniform	uniform	ADJ
inlawrev-2286	168	20	and	and	CCONJ
inlawrev-2286	168	21	equal	equal	ADJ
inlawrev-2286	168	22	rate	rate	NOUN
inlawrev-2286	168	23	of	of	ADP
inlawrev-2286	168	24	property	property	NOUN
inlawrev-2286	168	25	assessment	assessment	NOUN
inlawrev-2286	168	26	and	and	CCONJ
inlawrev-2286	168	27	taxation	taxation	NOUN
inlawrev-2286	168	28	;	;	PUNCT
inlawrev-2286	168	29	and	and	CCONJ
inlawrev-2286	168	30	shall	shall	AUX
inlawrev-2286	168	31	prescribe	prescribe	VERB
inlawrev-2286	168	32	regulations	regulation	NOUN
inlawrev-2286	168	33	to	to	PART
inlawrev-2286	168	34	secure	secure	VERB
inlawrev-2286	168	35	a	a	DET
inlawrev-2286	168	36	just	just	ADJ
inlawrev-2286	168	37	valuation	valuation	NOUN
inlawrev-2286	168	38	for	for	ADP
inlawrev-2286	168	39	taxation	taxation	NOUN
inlawrev-2286	168	40	of	of	ADP
inlawrev-2286	168	41	all	all	DET
inlawrev-2286	168	42	property	property	NOUN
inlawrev-2286	168	43	.	.	PUNCT
inlawrev-2286	168	44	.	.	PUNCT
inlawrev-2286	168	45	.	.	PUNCT
inlawrev-2286	168	46	.	.	PUNCT
inlawrev-2286	169	1	"	"	PUNCT
inlawrev-2286	169	2	*	*	PUNCT
inlawrev-2286	169	3	'	'	PUNCT
inlawrev-2286	169	4	the	the	DET
inlawrev-2286	169	5	third	third	ADJ
inlawrev-2286	169	6	district	district	NOUN
inlawrev-2286	169	7	court	court	NOUN
inlawrev-2286	169	8	of	of	ADP
inlawrev-2286	169	9	appeals	appeals	PROPN
inlawrev-2286	169	10	had	have	VERB
inlawrev-2286	169	11	occasion	occasion	NOUN
inlawrev-2286	169	12	to	to	PART
inlawrev-2286	169	13	apply	apply	VERB
inlawrev-2286	169	14	that	that	DET
inlawrev-2286	169	15	constitutional	constitutional	ADJ
inlawrev-2286	169	16	provision	provision	NOUN
inlawrev-2286	169	17	in	in	ADP
inlawrev-2286	169	18	indiana	indiana	PROPN
inlawrev-2286	169	19	state	state	PROPN
inlawrev-2286	169	20	board	board	PROPN
inlawrev-2286	169	21	of	of	ADP
inlawrev-2286	169	22	tax	tax	NOUN
inlawrev-2286	169	23	commissioners	commissioner	NOUN
inlawrev-2286	169	24	v.	v.	ADP
inlawrev-2286	169	25	lyon	lyon	PROPN
inlawrev-2286	169	26	&	&	CCONJ
inlawrev-2286	169	27	greenleaf	greenleaf	PROPN
inlawrev-2286	169	28	co.	co.	PROPN
inlawrev-2286	170	1	*	*	PUNCT
inlawrev-2286	170	2	*	*	PUNCT
inlawrev-2286	170	3	the	the	DET
inlawrev-2286	170	4	case	case	NOUN
inlawrev-2286	170	5	concerned	concern	VERB
inlawrev-2286	170	6	the	the	DET
inlawrev-2286	170	7	1969	1969	NUM
inlawrev-2286	170	8	personal	personal	ADJ
inlawrev-2286	170	9	property	property	NOUN
inlawrev-2286	170	10	tax	tax	NOUN
inlawrev-2286	170	11	return	return	NOUN
inlawrev-2286	170	12	of	of	ADP
inlawrev-2286	170	13	lyon	lyon	PROPN
inlawrev-2286	170	14	&	&	CCONJ
inlawrev-2286	170	15	greenleaf	greenleaf	PROPN
inlawrev-2286	170	16	,	,	PUNCT
inlawrev-2286	170	17	a	a	DET
inlawrev-2286	170	18	federally	federally	ADV
inlawrev-2286	170	19	licensed	licensed	ADJ
inlawrev-2286	170	20	grain	grain	NOUN
inlawrev-2286	170	21	warehouse	warehouse	NOUN
inlawrev-2286	170	22	that	that	PRON
inlawrev-2286	170	23	stored	store	VERB
inlawrev-2286	170	24	raw	raw	ADJ
inlawrev-2286	170	25	wheat	wheat	NOUN
inlawrev-2286	170	26	belonging	belong	VERB
inlawrev-2286	170	27	to	to	ADP
inlawrev-2286	170	28	farmers	farmer	NOUN
inlawrev-2286	170	29	,	,	PUNCT
inlawrev-2286	170	30	other	other	ADJ
inlawrev-2286	170	31	grain	grain	NOUN
inlawrev-2286	170	32	elevators	elevator	NOUN
inlawrev-2286	170	33	,	,	PUNCT
inlawrev-2286	170	34	and	and	CCONJ
inlawrev-2286	170	35	itself	itself	PRON
inlawrev-2286	170	36	.	.	PUNCT
inlawrev-2286	171	1	the	the	DET
inlawrev-2286	171	2	raw	raw	ADJ
inlawrev-2286	171	3	wheat	wheat	NOUN
inlawrev-2286	171	4	was	be	AUX
inlawrev-2286	171	5	kept	keep	VERB
inlawrev-2286	171	6	in	in	ADP
inlawrev-2286	171	7	common	common	ADJ
inlawrev-2286	171	8	storage	storage	NOUN
inlawrev-2286	171	9	facilities	facility	NOUN
inlawrev-2286	171	10	in	in	ADP
inlawrev-2286	171	11	such	such	DET
inlawrev-2286	171	12	a	a	DET
inlawrev-2286	171	13	manner	manner	NOUN
inlawrev-2286	171	14	that	that	PRON
inlawrev-2286	171	15	wheat	wheat	NOUN
inlawrev-2286	171	16	belonging	belong	VERB
inlawrev-2286	171	17	to	to	ADP
inlawrev-2286	171	18	lyon	lyon	PROPN
inlawrev-2286	171	19	&	&	CCONJ
inlawrev-2286	171	20	greenleaf	greenleaf	PROPN
inlawrev-2286	171	21	was	be	AUX
inlawrev-2286	171	22	indistinguishable	indistinguishable	ADJ
inlawrev-2286	171	23	from	from	ADP
inlawrev-2286	171	24	the	the	DET
inlawrev-2286	171	25	''	''	PUNCT
inlawrev-2286	171	26	at	at	ADP
inlawrev-2286	171	27	that	that	DET
inlawrev-2286	171	28	time	time	NOUN
inlawrev-2286	171	29	review	review	NOUN
inlawrev-2286	171	30	was	be	AUX
inlawrev-2286	171	31	pursuant	pursuant	ADJ
inlawrev-2286	171	32	to	to	ADP
inlawrev-2286	171	33	ch	ch	PROPN
inlawrev-2286	171	34	.	.	PROPN
inlawrev-2286	171	35	231	231	NUM
inlawrev-2286	171	36	,	,	PUNCT
inlawrev-2286	171	37	§	§	PROPN
inlawrev-2286	171	38	1	1	NUM
inlawrev-2286	171	39	,	,	PUNCT
inlawrev-2286	171	40	1963	1963	NUM
inlawrev-2286	171	41	ind	ind	NOUN
inlawrev-2286	171	42	.	.	PUNCT
inlawrev-2286	172	1	acts	act	VERB
inlawrev-2286	172	2	317	317	NUM
inlawrev-2286	172	3	(	(	PUNCT
inlawrev-2286	172	4	repealed	repeal	VERB
inlawrev-2286	172	5	1975	1975	NUM
inlawrev-2286	172	6	)	)	PUNCT
inlawrev-2286	172	7	(	(	PUNCT
inlawrev-2286	172	8	present	present	ADJ
inlawrev-2286	172	9	review	review	NOUN
inlawrev-2286	172	10	provision	provision	NOUN
inlawrev-2286	172	11	codified	codify	VERB
inlawrev-2286	172	12	at	at	ADP
inlawrev-2286	172	13	ind	ind	PROPN
inlawrev-2286	172	14	.	.	PUNCT
inlawrev-2286	173	1	code	code	PROPN
inlawrev-2286	173	2	§	§	PROPN
inlawrev-2286	173	3	6	6	NUM
inlawrev-2286	173	4	-	-	SYM
inlawrev-2286	173	5	1.1	1.1	NUM
inlawrev-2286	173	6	-	-	PUNCT
inlawrev-2286	173	7	15	15	NUM
inlawrev-2286	173	8	-	-	SYM
inlawrev-2286	173	9	5	5	NUM
inlawrev-2286	173	10	(	(	PUNCT
inlawrev-2286	173	11	1976	1976	NUM
inlawrev-2286	173	12	)	)	PUNCT
inlawrev-2286	173	13	)	)	PUNCT
inlawrev-2286	173	14	.	.	PUNCT
inlawrev-2286	174	1	'	'	PUNCT
inlawrev-2286	174	2	•352	•352	VERB
inlawrev-2286	174	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	174	4	at	at	ADP
inlawrev-2286	174	5	537	537	NUM
inlawrev-2286	174	6	.	.	PUNCT
inlawrev-2286	175	1	"	"	PUNCT
inlawrev-2286	175	2	the	the	DET
inlawrev-2286	175	3	court	court	NOUN
inlawrev-2286	175	4	of	of	ADP
inlawrev-2286	175	5	appeals	appeals	PROPN
inlawrev-2286	175	6	had	have	VERB
inlawrev-2286	175	7	little	little	ADJ
inlawrev-2286	175	8	trouble	trouble	NOUN
inlawrev-2286	175	9	in	in	ADP
inlawrev-2286	175	10	finding	find	VERB
inlawrev-2286	175	11	that	that	SCONJ
inlawrev-2286	175	12	there	there	PRON
inlawrev-2286	175	13	was	be	VERB
inlawrev-2286	175	14	substantial	substantial	ADJ
inlawrev-2286	175	15	evidence	evidence	NOUN
inlawrev-2286	175	16	to	to	PART
inlawrev-2286	175	17	support	support	VERB
inlawrev-2286	175	18	the	the	DET
inlawrev-2286	175	19	finding	finding	NOUN
inlawrev-2286	175	20	that	that	SCONJ
inlawrev-2286	175	21	the	the	DET
inlawrev-2286	175	22	board	board	NOUN
inlawrev-2286	175	23	did	do	AUX
inlawrev-2286	175	24	not	not	PART
inlawrev-2286	175	25	order	order	VERB
inlawrev-2286	175	26	reassessment	reassessment	NOUN
inlawrev-2286	175	27	of	of	ADP
inlawrev-2286	175	28	the	the	DET
inlawrev-2286	175	29	aggrieved	aggrieved	ADJ
inlawrev-2286	175	30	taxpayers	taxpayer	NOUN
inlawrev-2286	175	31	property	property	NOUN
inlawrev-2286	175	32	pursuant	pursuant	NOUN
inlawrev-2286	175	33	to	to	ADP
inlawrev-2286	175	34	ch	ch	PROPN
inlawrev-2286	175	35	.	.	PROPN
inlawrev-2286	175	36	107	107	NUM
inlawrev-2286	175	37	,	,	PUNCT
inlawrev-2286	175	38	§	§	PROPN
inlawrev-2286	175	39	1	1	NUM
inlawrev-2286	175	40	,	,	PUNCT
inlawrev-2286	175	41	1969	1969	NUM
inlawrev-2286	175	42	ind	ind	NOUN
inlawrev-2286	175	43	.	.	PUNCT
inlawrev-2286	176	1	acts	act	VERB
inlawrev-2286	176	2	249	249	NUM
inlawrev-2286	176	3	(	(	PUNCT
inlawrev-2286	176	4	repealed	repeal	VERB
inlawrev-2286	176	5	1976	1976	NUM
inlawrev-2286	176	6	)	)	PUNCT
inlawrev-2286	176	7	(	(	PUNCT
inlawrev-2286	176	8	current	current	ADJ
inlawrev-2286	176	9	version	version	NOUN
inlawrev-2286	176	10	at	at	ADP
inlawrev-2286	176	11	ind	ind	PROPN
inlawrev-2286	176	12	.	.	PUNCT
inlawrev-2286	177	1	code	code	PROPN
inlawrev-2286	177	2	§	§	PROPN
inlawrev-2286	177	3	6	6	NUM
inlawrev-2286	177	4	-	-	SYM
inlawrev-2286	177	5	1.1	1.1	NUM
inlawrev-2286	177	6	-	-	PUNCT
inlawrev-2286	177	7	4	4	NUM
inlawrev-2286	177	8	-	-	SYM
inlawrev-2286	177	9	11	11	NUM
inlawrev-2286	177	10	(	(	PUNCT
inlawrev-2286	177	11	1976	1976	NUM
inlawrev-2286	177	12	)	)	PUNCT
inlawrev-2286	177	13	)	)	PUNCT
inlawrev-2286	177	14	.	.	PUNCT
inlawrev-2286	178	1	the	the	DET
inlawrev-2286	178	2	trial	trial	NOUN
inlawrev-2286	178	3	court	court	NOUN
inlawrev-2286	178	4	's	's	PART
inlawrev-2286	178	5	finding	finding	NOUN
inlawrev-2286	178	6	that	that	SCONJ
inlawrev-2286	178	7	prudent	prudent	ADJ
inlawrev-2286	178	8	taxpayers	taxpayer	NOUN
inlawrev-2286	178	9	carry	carry	VERB
inlawrev-2286	178	10	insurance	insurance	NOUN
inlawrev-2286	178	11	was	be	AUX
inlawrev-2286	178	12	found	find	VERB
inlawrev-2286	178	13	to	to	PART
inlawrev-2286	178	14	be	be	AUX
inlawrev-2286	178	15	erroneous	erroneous	ADJ
inlawrev-2286	178	16	inasmuch	inasmuch	ADJ
inlawrev-2286	178	17	as	as	SCONJ
inlawrev-2286	178	18	the	the	DET
inlawrev-2286	178	19	record	record	NOUN
inlawrev-2286	178	20	contained	contain	VERB
inlawrev-2286	178	21	no	no	DET
inlawrev-2286	178	22	evidence	evidence	NOUN
inlawrev-2286	178	23	to	to	PART
inlawrev-2286	178	24	support	support	VERB
inlawrev-2286	178	25	such	such	DET
inlawrev-2286	178	26	a	a	DET
inlawrev-2286	178	27	finding	finding	NOUN
inlawrev-2286	178	28	.	.	PUNCT
inlawrev-2286	179	1	that	that	DET
inlawrev-2286	179	2	error	error	NOUN
inlawrev-2286	179	3	was	be	AUX
inlawrev-2286	179	4	found	find	VERB
inlawrev-2286	179	5	to	to	PART
inlawrev-2286	179	6	be	be	AUX
inlawrev-2286	179	7	"	"	PUNCT
inlawrev-2286	179	8	harmless	harmless	ADJ
inlawrev-2286	179	9	error	error	NOUN
inlawrev-2286	179	10	"	"	PUNCT
inlawrev-2286	179	11	under	under	ADP
inlawrev-2286	179	12	ind	ind	NOUN
inlawrev-2286	179	13	.	.	PUNCT
inlawrev-2286	180	1	r.	r.	PROPN
inlawrev-2286	180	2	tr	tr	VERB
inlawrev-2286	180	3	.	.	PUNCT
inlawrev-2286	181	1	p.	p.	NOUN
inlawrev-2286	181	2	61	61	NUM
inlawrev-2286	181	3	,	,	PUNCT
inlawrev-2286	181	4	making	make	VERB
inlawrev-2286	181	5	reversal	reversal	NOUN
inlawrev-2286	181	6	unwarranted	unwarranted	ADJ
inlawrev-2286	181	7	.	.	PUNCT
inlawrev-2286	182	1	352	352	NUM
inlawrev-2286	182	2	n.e.2d	n.e.2d	NOUN
inlawrev-2286	182	3	at	at	ADP
inlawrev-2286	182	4	538	538	NUM
inlawrev-2286	182	5	.	.	PUNCT
inlawrev-2286	183	1	"	"	PUNCT
inlawrev-2286	183	2	352	352	NUM
inlawrev-2286	183	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	183	4	at	at	ADP
inlawrev-2286	183	5	539	539	NUM
inlawrev-2286	183	6	.	.	PUNCT
inlawrev-2286	184	1	*	*	PUNCT
inlawrev-2286	184	2	'	'	PUNCT
inlawrev-2286	184	3	ind	ind	ADJ
inlawrev-2286	184	4	.	.	PUNCT
inlawrev-2286	185	1	const	const	PROPN
inlawrev-2286	185	2	,	,	PUNCT
inlawrev-2286	185	3	art	art	NOUN
inlawrev-2286	185	4	.	.	PUNCT
inlawrev-2286	186	1	10	10	NUM
inlawrev-2286	186	2	,	,	PUNCT
inlawrev-2286	186	3	§	§	PROPN
inlawrev-2286	186	4	1	1	NUM
inlawrev-2286	186	5	.	.	PUNCT
inlawrev-2286	187	1	"	"	PUNCT
inlawrev-2286	187	2	359	359	NUM
inlawrev-2286	187	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	187	4	931	931	NUM
inlawrev-2286	187	5	(	(	PUNCT
inlawrev-2286	187	6	ind	ind	NOUN
inlawrev-2286	187	7	.	.	PUNCT
inlawrev-2286	188	1	ct	ct	PROPN
inlawrev-2286	188	2	.	.	PUNCT
inlawrev-2286	189	1	app	app	PROPN
inlawrev-2286	189	2	.	.	PROPN
inlawrev-2286	189	3	1977	1977	NUM
inlawrev-2286	189	4	)	)	PUNCT
inlawrev-2286	189	5	.	.	PUNCT
inlawrev-2286	190	1	1977	1977	NUM
inlawrev-2286	190	2	]	]	PUNCT
inlawrev-2286	190	3	surveytaxation	surveytaxation	NOUN
inlawrev-2286	190	4	299	299	NUM
inlawrev-2286	190	5	wheat	wheat	NOUN
inlawrev-2286	190	6	that	that	PRON
inlawrev-2286	190	7	it	it	PRON
inlawrev-2286	190	8	held	hold	VERB
inlawrev-2286	190	9	as	as	ADP
inlawrev-2286	190	10	a	a	DET
inlawrev-2286	190	11	warehouseman	warehouseman	NOUN
inlawrev-2286	190	12	.	.	PUNCT
inlawrev-2286	191	1	an	an	DET
inlawrev-2286	191	2	audit	audit	NOUN
inlawrev-2286	191	3	of	of	ADP
inlawrev-2286	191	4	the	the	DET
inlawrev-2286	191	5	1969	1969	NUM
inlawrev-2286	191	6	return	return	NOUN
inlawrev-2286	191	7	resulted	result	VERB
inlawrev-2286	191	8	in	in	ADP
inlawrev-2286	191	9	a	a	DET
inlawrev-2286	191	10	recommendation	recommendation	NOUN
inlawrev-2286	191	11	to	to	ADP
inlawrev-2286	191	12	the	the	DET
inlawrev-2286	191	13	state	state	NOUN
inlawrev-2286	191	14	board	board	PROPN
inlawrev-2286	191	15	of	of	ADP
inlawrev-2286	191	16	tax	tax	NOUN
inlawrev-2286	191	17	commissioners	commissioner	NOUN
inlawrev-2286	191	18	that	that	PRON
inlawrev-2286	191	19	the	the	DET
inlawrev-2286	191	20	assessed	assessed	ADJ
inlawrev-2286	191	21	valuation	valuation	NOUN
inlawrev-2286	191	22	of	of	ADP
inlawrev-2286	191	23	lyon	lyon	PROPN
inlawrev-2286	191	24	&	&	CCONJ
inlawrev-2286	191	25	greenleafs	greenleafs	PROPN
inlawrev-2286	191	26	business	business	PROPN
inlawrev-2286	191	27	personal	personal	ADJ
inlawrev-2286	191	28	property	property	NOUN
inlawrev-2286	191	29	be	be	AUX
inlawrev-2286	191	30	more	more	ADV
inlawrev-2286	191	31	than	than	ADP
inlawrev-2286	191	32	tripled	triple	VERB
inlawrev-2286	191	33	.	.	PUNCT
inlawrev-2286	192	1	lyon	lyon	PROPN
inlawrev-2286	192	2	&	&	CCONJ
inlawrev-2286	192	3	greenleaf	greenleaf	PROPN
inlawrev-2286	192	4	invoked	invoke	VERB
inlawrev-2286	192	5	;	;	PUNCT
inlawrev-2286	192	6	the	the	DET
inlawrev-2286	192	7	then	then	ADV
inlawrev-2286	192	8	applicable	applicable	ADJ
inlawrev-2286	192	9	review	review	NOUN
inlawrev-2286	192	10	procedure	procedure	NOUN
inlawrev-2286	192	11	following	follow	VERB
inlawrev-2286	192	12	the	the	DET
inlawrev-2286	192	13	board	board	NOUN
inlawrev-2286	192	14	's	's	PART
inlawrev-2286	192	15	issuance	issuance	NOUN
inlawrev-2286	192	16	of	of	ADP
inlawrev-2286	192	17	its	its	PRON
inlawrev-2286	192	18	"	"	PUNCT
inlawrev-2286	192	19	notice	notice	NOUN
inlawrev-2286	192	20	of	of	ADP
inlawrev-2286	192	21	assessment	assessment	NOUN
inlawrev-2286	192	22	.	.	PUNCT
inlawrev-2286	193	1	"*^	"*^	PROPN
inlawrev-2286	193	2	lyon	lyon	PROPN
inlawrev-2286	193	3	&	&	CCONJ
inlawrev-2286	193	4	greenleaf	greenleaf	PROPN
inlawrev-2286	193	5	based	base	VERB
inlawrev-2286	193	6	its	its	PRON
inlawrev-2286	193	7	assessment	assessment	NOUN
inlawrev-2286	193	8	on	on	ADP
inlawrev-2286	193	9	a	a	DET
inlawrev-2286	193	10	"	"	PUNCT
inlawrev-2286	193	11	true	true	ADJ
inlawrev-2286	193	12	cash	cash	NOUN
inlawrev-2286	193	13	value	value	NOUN
inlawrev-2286	193	14	"	"	PUNCT
inlawrev-2286	193	15	basis	basis	NOUN
inlawrev-2286	193	16	,	,	PUNCT
inlawrev-2286	193	17	obtaining	obtain	VERB
inlawrev-2286	193	18	the	the	DET
inlawrev-2286	193	19	value	value	NOUN
inlawrev-2286	193	20	from	from	ADP
inlawrev-2286	193	21	the	the	DET
inlawrev-2286	193	22	state	state	NOUN
inlawrev-2286	193	23	board	board	NOUN
inlawrev-2286	193	24	of	of	ADP
inlawrev-2286	193	25	tax	tax	NOUN
inlawrev-2286	193	26	commissioners	commissioner	NOUN
inlawrev-2286	193	27	'	'	PART
inlawrev-2286	193	28	bullentin	bullentin	NOUN
inlawrev-2286	193	29	no	no	NOUN
inlawrev-2286	193	30	.	.	NOUN
inlawrev-2286	193	31	9	9	NUM
inlawrev-2286	193	32	,	,	PUNCT
inlawrev-2286	193	33	entitled	entitle	VERB
inlawrev-2286	193	34	"	"	PUNCT
inlawrev-2286	193	35	assessment	assessment	NOUN
inlawrev-2286	193	36	of	of	ADP
inlawrev-2286	193	37	farm	farm	NOUN
inlawrev-2286	193	38	livestock	livestock	NOUN
inlawrev-2286	193	39	and	and	CCONJ
inlawrev-2286	193	40	commodities	commodity	NOUN
inlawrev-2286	193	41	for	for	ADP
inlawrev-2286	193	42	the	the	DET
inlawrev-2286	193	43	year	year	NOUN
inlawrev-2286	193	44	1969	1969	NUM
inlawrev-2286	193	45	.	.	PUNCT
inlawrev-2286	193	46	"	"	PUNCT
inlawrev-2286	194	1	the	the	DET
inlawrev-2286	194	2	board	board	NOUN
inlawrev-2286	194	3	sought	seek	VERB
inlawrev-2286	194	4	to	to	PART
inlawrev-2286	194	5	have	have	VERB
inlawrev-2286	194	6	the	the	DET
inlawrev-2286	194	7	property	property	NOUN
inlawrev-2286	194	8	assessed	assess	VERB
inlawrev-2286	194	9	as	as	ADP
inlawrev-2286	194	10	inventory	inventory	NOUN
inlawrev-2286	194	11	because	because	SCONJ
inlawrev-2286	194	12	bulletin	bulletin	VERB
inlawrev-2286	194	13	no	no	INTJ
inlawrev-2286	194	14	.	.	PROPN
inlawrev-2286	194	15	9	9	NUM
inlawrev-2286	194	16	provided	provide	VERB
inlawrev-2286	194	17	:	:	PUNCT
inlawrev-2286	194	18	"	"	PUNCT
inlawrev-2286	194	19	all	all	DET
inlawrev-2286	194	20	livestock	livestock	NOUN
inlawrev-2286	194	21	,	,	PUNCT
inlawrev-2286	194	22	grain	grain	NOUN
inlawrev-2286	194	23	or	or	CCONJ
inlawrev-2286	194	24	other	other	ADJ
inlawrev-2286	194	25	farm	farm	NOUN
inlawrev-2286	194	26	commodities	commodity	NOUN
inlawrev-2286	194	27	held	hold	VERB
inlawrev-2286	194	28	,	,	PUNCT
inlawrev-2286	194	29	possessed	possess	VERB
inlawrev-2286	194	30	or	or	CCONJ
inlawrev-2286	194	31	controlled	control	VERB
inlawrev-2286	194	32	by	by	ADP
inlawrev-2286	194	33	a	a	DET
inlawrev-2286	194	34	dealer	dealer	NOUN
inlawrev-2286	194	35	or	or	CCONJ
inlawrev-2286	194	36	manufacturer	manufacturer	NOUN
inlawrev-2286	194	37	shall	shall	AUX
inlawrev-2286	194	38	be	be	AUX
inlawrev-2286	194	39	assessed	assess	VERB
inlawrev-2286	194	40	as	as	ADP
inlawrev-2286	194	41	inventory	inventory	NOUN
inlawrev-2286	194	42	.	.	PUNCT
inlawrev-2286	194	43	.	.	PUNCT
inlawrev-2286	194	44	.	.	PUNCT
inlawrev-2286	194	45	.	.	PUNCT
inlawrev-2286	195	1	"	"	PUNCT
inlawrev-2286	195	2	"	"	PUNCT
inlawrev-2286	195	3	the	the	DET
inlawrev-2286	195	4	lower	low	ADJ
inlawrev-2286	195	5	of	of	ADP
inlawrev-2286	195	6	actual	actual	ADJ
inlawrev-2286	195	7	or	or	CCONJ
inlawrev-2286	195	8	current	current	ADJ
inlawrev-2286	195	9	replacement	replacement	NOUN
inlawrev-2286	195	10	cost	cost	NOUN
inlawrev-2286	195	11	was	be	AUX
inlawrev-2286	195	12	to	to	PART
inlawrev-2286	195	13	provide	provide	VERB
inlawrev-2286	195	14	the	the	DET
inlawrev-2286	195	15	value	value	NOUN
inlawrev-2286	195	16	for	for	ADP
inlawrev-2286	195	17	inventory	inventory	NOUN
inlawrev-2286	195	18	.	.	PUNCT
inlawrev-2286	196	1	on	on	ADP
inlawrev-2286	196	2	review	review	NOUN
inlawrev-2286	196	3	of	of	ADP
inlawrev-2286	196	4	the	the	DET
inlawrev-2286	196	5	reassessment	reassessment	NOUN
inlawrev-2286	196	6	,	,	PUNCT
inlawrev-2286	196	7	the	the	DET
inlawrev-2286	196	8	trial	trial	NOUN
inlawrev-2286	196	9	court	court	NOUN
inlawrev-2286	196	10	found	find	VERB
inlawrev-2286	196	11	that	that	SCONJ
inlawrev-2286	196	12	the	the	DET
inlawrev-2286	196	13	effect	effect	NOUN
inlawrev-2286	196	14	of	of	ADP
inlawrev-2286	196	15	using	use	VERB
inlawrev-2286	196	16	two	two	NUM
inlawrev-2286	196	17	different	different	ADJ
inlawrev-2286	196	18	bases	basis	NOUN
inlawrev-2286	196	19	—	—	PUNCT
inlawrev-2286	196	20	one	one	NUM
inlawrev-2286	196	21	for	for	ADP
inlawrev-2286	196	22	the	the	DET
inlawrev-2286	196	23	assessment	assessment	NOUN
inlawrev-2286	196	24	of	of	ADP
inlawrev-2286	196	25	raw	raw	ADJ
inlawrev-2286	196	26	wheat	wheat	NOUN
inlawrev-2286	196	27	belonging	belong	VERB
inlawrev-2286	196	28	to	to	ADP
inlawrev-2286	196	29	warehousemen	warehouseman	NOUN
inlawrev-2286	196	30	and	and	CCONJ
inlawrev-2286	196	31	one	one	NUM
inlawrev-2286	196	32	for	for	ADP
inlawrev-2286	196	33	the	the	DET
inlawrev-2286	196	34	assessment	assessment	NOUN
inlawrev-2286	196	35	of	of	ADP
inlawrev-2286	196	36	raw	raw	ADJ
inlawrev-2286	196	37	wheat	wheat	NOUN
inlawrev-2286	196	38	belonging	belong	VERB
inlawrev-2286	196	39	to	to	ADP
inlawrev-2286	196	40	farmers	farmer	NOUN
inlawrev-2286	196	41	—	—	PUNCT
inlawrev-2286	196	42	was	be	AUX
inlawrev-2286	196	43	to	to	PART
inlawrev-2286	196	44	assess	assess	VERB
inlawrev-2286	196	45	identical	identical	ADJ
inlawrev-2286	196	46	commingled	commingle	VERB
inlawrev-2286	196	47	raw	raw	ADJ
inlawrev-2286	196	48	wheat	wheat	NOUN
inlawrev-2286	196	49	held	hold	VERB
inlawrev-2286	196	50	in	in	ADP
inlawrev-2286	196	51	the	the	DET
inlawrev-2286	196	52	same	same	ADJ
inlawrev-2286	196	53	storage	storage	NOUN
inlawrev-2286	196	54	?	?	PUNCT
inlawrev-2286	197	1	facility	facility	NOUN
inlawrev-2286	197	2	at	at	ADP
inlawrev-2286	197	3	differing	differ	VERB
inlawrev-2286	197	4	rates	rate	NOUN
inlawrev-2286	197	5	depending	depend	VERB
inlawrev-2286	197	6	upon	upon	SCONJ
inlawrev-2286	197	7	who	who	PRON
inlawrev-2286	197	8	owned	own	VERB
inlawrev-2286	197	9	the	the	DET
inlawrev-2286	197	10	wheat	wheat	NOUN
inlawrev-2286	197	11	.	.	PUNCT
inlawrev-2286	198	1	that	that	DET
inlawrev-2286	198	2	court	court	NOUN
inlawrev-2286	198	3	ruled	rule	VERB
inlawrev-2286	198	4	that	that	SCONJ
inlawrev-2286	198	5	the	the	DET
inlawrev-2286	198	6	administrative	administrative	ADJ
inlawrev-2286	198	7	standard	standard	NOUN
inlawrev-2286	198	8	,	,	PUNCT
inlawrev-2286	198	9	which	which	PRON
inlawrev-2286	198	10	resulted	result	VERB
inlawrev-2286	198	11	in	in	ADP
inlawrev-2286	198	12	'	'	PUNCT
inlawrev-2286	198	13	values	value	NOUN
inlawrev-2286	198	14	for	for	ADP
inlawrev-2286	198	15	commingled	commingled	ADJ
inlawrev-2286	198	16	wheat	wheat	NOUN
inlawrev-2286	198	17	that	that	PRON
inlawrev-2286	198	18	differed	differ	VERB
inlawrev-2286	198	19	solely	solely	ADV
inlawrev-2286	198	20	on	on	ADP
inlawrev-2286	198	21	the	the	DET
inlawrev-2286	198	22	basis	basis	NOUN
inlawrev-2286	198	23	of	of	ADP
inlawrev-2286	198	24	'	'	PUNCT
inlawrev-2286	198	25	^	^	PUNCT
inlawrev-2286	198	26	ownership	ownership	NOUN
inlawrev-2286	198	27	,	,	PUNCT
inlawrev-2286	198	28	constituted	constitute	VERB
inlawrev-2286	198	29	an	an	DET
inlawrev-2286	198	30	unreasonable	unreasonable	ADJ
inlawrev-2286	198	31	classification	classification	NOUN
inlawrev-2286	198	32	in	in	ADP
inlawrev-2286	198	33	violation	violation	NOUN
inlawrev-2286	198	34	of	of	ADP
inlawrev-2286	198	35	article	article	NOUN
inlawrev-2286	198	36	10	10	NUM
inlawrev-2286	198	37	,	,	PUNCT
inlawrev-2286	198	38	section	section	NOUN
inlawrev-2286	198	39	1	1	NUM
inlawrev-2286	198	40	of	of	ADP
inlawrev-2286	198	41	the	the	DET
inlawrev-2286	198	42	indiana	indiana	PROPN
inlawrev-2286	199	1	constitution.*^	constitution.*^	PROPN
inlawrev-2286	199	2	jj	jj	PROPN
inlawrev-2286	199	3	in	in	ADP
inlawrev-2286	199	4	affirming	affirm	VERB
inlawrev-2286	199	5	the	the	DET
inlawrev-2286	199	6	trial	trial	NOUN
inlawrev-2286	199	7	court	court	NOUN
inlawrev-2286	199	8	,	,	PUNCT
inlawrev-2286	199	9	the	the	DET
inlawrev-2286	199	10	court	court	NOUN
inlawrev-2286	199	11	of	of	ADP
inlawrev-2286	199	12	appeals	appeals	PROPN
inlawrev-2286	199	13	began	begin	VERB
inlawrev-2286	199	14	its	its	PRON
inlawrev-2286	199	15	usi	usi	NOUN
inlawrev-2286	199	16	,	,	PUNCT
inlawrev-2286	199	17	analysis	analysis	NOUN
inlawrev-2286	199	18	with	with	ADP
inlawrev-2286	199	19	an	an	DET
inlawrev-2286	199	20	examination	examination	NOUN
inlawrev-2286	199	21	of	of	ADP
inlawrev-2286	199	22	the	the	DET
inlawrev-2286	199	23	factors	factor	NOUN
inlawrev-2286	199	24	that	that	PRON
inlawrev-2286	199	25	form	form	VERB
inlawrev-2286	199	26	the	the	DET
inlawrev-2286	199	27	constituf^	constituf^	PROPN
inlawrev-2286	199	28	tional	tional	ADJ
inlawrev-2286	199	29	basis	basis	NOUN
inlawrev-2286	199	30	of	of	ADP
inlawrev-2286	199	31	a	a	DET
inlawrev-2286	199	32	valid	valid	ADJ
inlawrev-2286	199	33	tax	tax	NOUN
inlawrev-2286	199	34	law	law	NOUN
inlawrev-2286	199	35	.	.	PUNCT
inlawrev-2286	200	1	those	those	DET
inlawrev-2286	200	2	factors	factor	NOUN
inlawrev-2286	200	3	,	,	PUNCT
inlawrev-2286	200	4	derived	derive	VERB
inlawrev-2286	200	5	from	from	ADP
inlawrev-2286	200	6	article	article	NOUN
inlawrev-2286	200	7	10	10	NUM
inlawrev-2286	200	8	,	,	PUNCT
inlawrev-2286	200	9	«	«	PUNCT
inlawrev-2286	200	10	»	»	PUNCT
inlawrev-2286	200	11	>	>	X
inlawrev-2286	200	12	section	section	NOUN
inlawrev-2286	200	13	1	1	NUM
inlawrev-2286	200	14	of	of	ADP
inlawrev-2286	200	15	the	the	DET
inlawrev-2286	200	16	indiana	indiana	PROPN
inlawrev-2286	200	17	constitution	constitution	PROPN
inlawrev-2286	200	18	,	,	PUNCT
inlawrev-2286	200	19	are	be	AUX
inlawrev-2286	200	20	(	(	PUNCT
inlawrev-2286	200	21	1	1	NUM
inlawrev-2286	200	22	)	)	PUNCT
inlawrev-2286	200	23	uniformity	uniformity	NOUN
inlawrev-2286	200	24	and	and	CCONJ
inlawrev-2286	200	25	equality	equality	NOUN
inlawrev-2286	200	26	c	c	NOUN
inlawrev-2286	200	27	,	,	PUNCT
inlawrev-2286	200	28	in	in	ADP
inlawrev-2286	200	29	taxation	taxation	NOUN
inlawrev-2286	200	30	,	,	PUNCT
inlawrev-2286	200	31	(	(	PUNCT
inlawrev-2286	200	32	2	2	X
inlawrev-2286	200	33	)	)	PUNCT
inlawrev-2286	200	34	uniformity	uniformity	NOUN
inlawrev-2286	200	35	and	and	CCONJ
inlawrev-2286	200	36	equality	equality	NOUN
inlawrev-2286	200	37	as	as	ADP
inlawrev-2286	200	38	to	to	ADP
inlawrev-2286	200	39	rate	rate	NOUN
inlawrev-2286	200	40	of	of	ADP
inlawrev-2286	200	41	taxation	taxation	NOUN
inlawrev-2286	200	42	,	,	PUNCT
inlawrev-2286	200	43	and	and	CCONJ
inlawrev-2286	200	44	(	(	PUNCT
inlawrev-2286	200	45	3	3	X
inlawrev-2286	200	46	)	)	PUNCT
inlawrev-2286	200	47	i^	i^	NOUN
inlawrev-2286	200	48	a	a	DET
inlawrev-2286	200	49	just	just	ADJ
inlawrev-2286	200	50	valuation	valuation	NOUN
inlawrev-2286	200	51	for	for	ADP
inlawrev-2286	200	52	taxation	taxation	NOUN
inlawrev-2286	200	53	of	of	ADP
inlawrev-2286	200	54	all	all	DET
inlawrev-2286	200	55	property	property	NOUN
inlawrev-2286	200	56	.	.	PUNCT
inlawrev-2286	200	57	"	"	PUNCT
inlawrev-2286	201	1	the	the	DET
inlawrev-2286	201	2	court	court	NOUN
inlawrev-2286	201	3	stated	state	VERB
inlawrev-2286	201	4	that	that	SCONJ
inlawrev-2286	201	5	*	*	PUNCT
inlawrev-2286	201	6	the	the	DET
inlawrev-2286	201	7	purpose	purpose	NOUN
inlawrev-2286	201	8	of	of	ADP
inlawrev-2286	201	9	the	the	DET
inlawrev-2286	201	10	three	three	NUM
inlawrev-2286	201	11	requirements	requirement	NOUN
inlawrev-2286	201	12	is	be	AUX
inlawrev-2286	201	13	to	to	PART
inlawrev-2286	201	14	distribute	distribute	VERB
inlawrev-2286	201	15	the	the	DET
inlawrev-2286	201	16	burden	burden	NOUN
inlawrev-2286	201	17	of	of	ADP
inlawrev-2286	201	18	taxation	taxation	NOUN
inlawrev-2286	201	19	on	on	ADP
inlawrev-2286	201	20	principles	principle	NOUN
inlawrev-2286	201	21	of	of	ADP
inlawrev-2286	201	22	uniformity	uniformity	NOUN
inlawrev-2286	201	23	,	,	PUNCT
inlawrev-2286	201	24	equality	equality	NOUN
inlawrev-2286	201	25	,	,	PUNCT
inlawrev-2286	201	26	and	and	CCONJ
inlawrev-2286	201	27	justice	justice	NOUN
inlawrev-2286	201	28	.	.	PUNCT
inlawrev-2286	202	1	as	as	SCONJ
inlawrev-2286	202	2	the	the	DET
inlawrev-2286	202	3	"	"	PUNCT
inlawrev-2286	202	4	uw	uw	NOUN
inlawrev-2286	202	5	case	case	NOUN
inlawrev-2286	202	6	turned	turn	VERB
inlawrev-2286	202	7	on	on	ADP
inlawrev-2286	202	8	the	the	DET
inlawrev-2286	202	9	"	"	PUNCT
inlawrev-2286	202	10	classification	classification	NOUN
inlawrev-2286	202	11	"	"	PUNCT
inlawrev-2286	202	12	question	question	NOUN
inlawrev-2286	202	13	,	,	PUNCT
inlawrev-2286	202	14	the	the	DET
inlawrev-2286	202	15	court	court	NOUN
inlawrev-2286	202	16	noted	note	VERB
inlawrev-2286	202	17	that	that	SCONJ
inlawrev-2286	202	18	indiana	indiana	PROPN
inlawrev-2286	202	19	case	case	PROPN
inlawrev-2286	202	20	law	law	NOUN
inlawrev-2286	202	21	"	"	PUNCT
inlawrev-2286	202	22	recognizes	recognize	VERB
inlawrev-2286	202	23	that	that	SCONJ
inlawrev-2286	202	24	different	different	ADJ
inlawrev-2286	202	25	classes	class	NOUN
inlawrev-2286	202	26	of	of	ADP
inlawrev-2286	202	27	property	property	NOUN
inlawrev-2286	202	28	may	may	AUX
inlawrev-2286	202	29	be	be	AUX
inlawrev-2286	202	30	^	^	PUNCT
inlawrev-2286	202	31	"	"	PUNCT
inlawrev-2286	202	32	the	the	DET
inlawrev-2286	202	33	procedure	procedure	NOUN
inlawrev-2286	202	34	for	for	ADP
inlawrev-2286	202	35	review	review	NOUN
inlawrev-2286	202	36	of	of	ADP
inlawrev-2286	202	37	reassessments	reassessment	NOUN
inlawrev-2286	202	38	applicable	applicable	ADJ
inlawrev-2286	202	39	at	at	ADP
inlawrev-2286	202	40	the	the	DET
inlawrev-2286	202	41	time	time	NOUN
inlawrev-2286	202	42	the	the	DET
inlawrev-2286	202	43	dispute	dispute	NOUN
inlawrev-2286	202	44	in	in	ADP
inlawrev-2286	202	45	the	the	DET
inlawrev-2286	202	46	instant	instant	ADJ
inlawrev-2286	202	47	case	case	NOUN
inlawrev-2286	202	48	arose	arise	VERB
inlawrev-2286	202	49	may	may	AUX
inlawrev-2286	202	50	be	be	AUX
inlawrev-2286	202	51	found	find	VERB
inlawrev-2286	202	52	at	at	ADP
inlawrev-2286	202	53	ch	ch	NOUN
inlawrev-2286	202	54	.	.	PROPN
inlawrev-2286	202	55	231	231	NUM
inlawrev-2286	202	56	,	,	PUNCT
inlawrev-2286	202	57	§	§	PROPN
inlawrev-2286	202	58	1	1	NUM
inlawrev-2286	202	59	,	,	PUNCT
inlawrev-2286	202	60	1963	1963	NUM
inlawrev-2286	202	61	ind	ind	NOUN
inlawrev-2286	202	62	.	.	PUNCT
inlawrev-2286	203	1	acts	act	VERB
inlawrev-2286	203	2	317	317	NUM
inlawrev-2286	203	3	(	(	PUNCT
inlawrev-2286	203	4	repealed	repeal	VERB
inlawrev-2286	203	5	1975	1975	NUM
inlawrev-2286	203	6	)	)	PUNCT
inlawrev-2286	203	7	(	(	PUNCT
inlawrev-2286	203	8	procedure	procedure	NOUN
inlawrev-2286	203	9	for	for	ADP
inlawrev-2286	203	10	judicial	judicial	ADJ
inlawrev-2286	203	11	review	review	NOUN
inlawrev-2286	203	12	of	of	ADP
inlawrev-2286	203	13	final	final	ADJ
inlawrev-2286	203	14	determinations	determination	NOUN
inlawrev-2286	203	15	of	of	ADP
inlawrev-2286	203	16	the	the	DET
inlawrev-2286	203	17	state	state	NOUN
inlawrev-2286	203	18	board	board	PROPN
inlawrev-2286	203	19	of	of	ADP
inlawrev-2286	203	20	tax	tax	NOUN
inlawrev-2286	203	21	commissioners	commissioner	NOUN
inlawrev-2286	203	22	now	now	ADV
inlawrev-2286	203	23	applicable	applicable	ADJ
inlawrev-2286	203	24	is	be	AUX
inlawrev-2286	203	25	codified	codify	VERB
inlawrev-2286	203	26	at	at	ADP
inlawrev-2286	203	27	ind	ind	PROPN
inlawrev-2286	203	28	.	.	PUNCT
inlawrev-2286	204	1	code	code	PROPN
inlawrev-2286	204	2	§	§	PROPN
inlawrev-2286	204	3	6	6	NUM
inlawrev-2286	204	4	-	-	SYM
inlawrev-2286	204	5	1.1	1.1	NUM
inlawrev-2286	204	6	-	-	PUNCT
inlawrev-2286	204	7	15	15	NUM
inlawrev-2286	204	8	-	-	SYM
inlawrev-2286	204	9	5	5	NUM
inlawrev-2286	204	10	(	(	PUNCT
inlawrev-2286	204	11	1976	1976	NUM
inlawrev-2286	204	12	)	)	PUNCT
inlawrev-2286	204	13	)	)	PUNCT
inlawrev-2286	204	14	.	.	PUNCT
inlawrev-2286	205	1	"	"	PUNCT
inlawrev-2286	205	2	359	359	NUM
inlawrev-2286	205	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	205	4	at	at	ADP
inlawrev-2286	205	5	933	933	NUM
inlawrev-2286	205	6	.	.	PUNCT
inlawrev-2286	206	1	"	"	PUNCT
inlawrev-2286	206	2	i	i	PRON
inlawrev-2286	206	3	d.	d.	PROPN
inlawrev-2286	206	4	"	"	PUNCT
inlawrev-2286	206	5	wright	wright	PROPN
inlawrev-2286	206	6	v.	v.	ADP
inlawrev-2286	206	7	steers	steer	NOUN
inlawrev-2286	206	8	.	.	PUNCT
inlawrev-2286	207	1	242	242	NUM
inlawrev-2286	207	2	ind	ind	NOUN
inlawrev-2286	207	3	.	.	PUNCT
inlawrev-2286	208	1	582	582	NUM
inlawrev-2286	208	2	,	,	PUNCT
inlawrev-2286	208	3	179	179	NUM
inlawrev-2286	208	4	n.e.2d	n.e.2d	NOUN
inlawrev-2286	208	5	721	721	NUM
inlawrev-2286	208	6	(	(	PUNCT
inlawrev-2286	208	7	1962	1962	NUM
inlawrev-2286	208	8	)	)	PUNCT
inlawrev-2286	208	9	,	,	PUNCT
inlawrev-2286	208	10	and	and	CCONJ
inlawrev-2286	208	11	finney	finney	PROPN
inlawrev-2286	208	12	v.	v.	PROPN
inlawrev-2286	208	13	johnson	johnson	PROPN
inlawrev-2286	208	14	,	,	PUNCT
inlawrev-2286	208	15	242	242	NUM
inlawrev-2286	208	16	ind	ind	NOUN
inlawrev-2286	208	17	.	.	PUNCT
inlawrev-2286	209	1	465	465	NUM
inlawrev-2286	209	2	,	,	PUNCT
inlawrev-2286	209	3	179	179	NUM
inlawrev-2286	209	4	n.e.2d	n.e.2d	NOUN
inlawrev-2286	209	5	718	718	NUM
inlawrev-2286	209	6	(	(	PUNCT
inlawrev-2286	209	7	1962	1962	NUM
inlawrev-2286	209	8	)	)	PUNCT
inlawrev-2286	209	9	,	,	PUNCT
inlawrev-2286	209	10	were	be	AUX
inlawrev-2286	209	11	cited	cite	VERB
inlawrev-2286	209	12	by	by	ADP
inlawrev-2286	209	13	the	the	DET
inlawrev-2286	209	14	lyon	lyon	PROPN
inlawrev-2286	209	15	&	&	CCONJ
inlawrev-2286	209	16	greenleaf	greenleaf	PROPN
inlawrev-2286	209	17	court	court	PROPN
inlawrev-2286	209	18	as	as	ADP
inlawrev-2286	209	19	establishing	establish	VERB
inlawrev-2286	209	20	the	the	DET
inlawrev-2286	209	21	constitutional	constitutional	ADJ
inlawrev-2286	209	22	bases	basis	NOUN
inlawrev-2286	209	23	of	of	ADP
inlawrev-2286	209	24	a	a	DET
inlawrev-2286	209	25	valid	valid	ADJ
inlawrev-2286	209	26	tax	tax	NOUN
inlawrev-2286	209	27	law	law	NOUN
inlawrev-2286	209	28	.	.	PUNCT
inlawrev-2286	210	1	359	359	NUM
inlawrev-2286	210	2	n.e.2d	n.e.2d	NOUN
inlawrev-2286	210	3	at	at	ADP
inlawrev-2286	210	4	933	933	NUM
inlawrev-2286	210	5	.	.	PUNCT
inlawrev-2286	211	1	*	*	PUNCT
inlawrev-2286	211	2	*	*	PUNCT
inlawrev-2286	211	3	see	see	VERB
inlawrev-2286	211	4	smith	smith	PROPN
inlawrev-2286	211	5	v.	v.	ADP
inlawrev-2286	211	6	stephens	stephens	PROPN
inlawrev-2286	211	7	,	,	PUNCT
inlawrev-2286	211	8	173	173	NUM
inlawrev-2286	211	9	ind	ind	NOUN
inlawrev-2286	211	10	.	.	PUNCT
inlawrev-2286	212	1	564	564	NUM
inlawrev-2286	212	2	,	,	PUNCT
inlawrev-2286	212	3	91	91	NUM
inlawrev-2286	212	4	n.e	n.e	NOUN
inlawrev-2286	212	5	.	.	PROPN
inlawrev-2286	212	6	167	167	NUM
inlawrev-2286	212	7	(	(	PUNCT
inlawrev-2286	212	8	1910	1910	NUM
inlawrev-2286	212	9	)	)	PUNCT
inlawrev-2286	212	10	;	;	PUNCT
inlawrev-2286	212	11	board	board	NOUN
inlawrev-2286	212	12	of	of	ADP
inlawrev-2286	212	13	comm'rs	comm'rs	PROPN
inlawrev-2286	212	14	v.	v.	ADP
inlawrev-2286	212	15	johnson	johnson	PROPN
inlawrev-2286	212	16	,	,	PUNCT
inlawrev-2286	212	17	173	173	NUM
inlawrev-2286	212	18	ind	ind	NOUN
inlawrev-2286	212	19	.	.	PUNCT
inlawrev-2286	213	1	76	76	NUM
inlawrev-2286	213	2	.	.	X
inlawrev-2286	214	1	89	89	NUM
inlawrev-2286	214	2	n.e	n.e	PROPN
inlawrev-2286	214	3	.	.	PROPN
inlawrev-2286	214	4	590	590	NUM
inlawrev-2286	214	5	(	(	PUNCT
inlawrev-2286	214	6	1909	1909	NUM
inlawrev-2286	214	7	)	)	PUNCT
inlawrev-2286	214	8	;	;	PUNCT
inlawrev-2286	215	1	clark	clark	PROPN
inlawrev-2286	215	2	v.	v.	PROPN
inlawrev-2286	215	3	vandalia	vandalia	PROPN
inlawrev-2286	215	4	r.r	r.r	PROPN
inlawrev-2286	215	5	.	.	PROPN
inlawrev-2286	215	6	,	,	PUNCT
inlawrev-2286	215	7	172	172	NUM
inlawrev-2286	215	8	ind	ind	NOUN
inlawrev-2286	215	9	.	.	PUNCT
inlawrev-2286	215	10	409	409	NUM
inlawrev-2286	215	11	,	,	PUNCT
inlawrev-2286	215	12	86	86	NUM
inlawrev-2286	215	13	n.e	n.e	PROPN
inlawrev-2286	215	14	.	.	PROPN
inlawrev-2286	215	15	851	851	NUM
inlawrev-2286	215	16	(	(	PUNCT
inlawrev-2286	215	17	1909	1909	NUM
inlawrev-2286	215	18	)	)	PUNCT
inlawrev-2286	215	19	;	;	PUNCT
inlawrev-2286	215	20	state	state	NOUN
inlawrev-2286	215	21	ex	ex	X
inlawrev-2286	215	22	rel	rel	PROPN
inlawrev-2286	215	23	lewis	lewis	PROPN
inlawrev-2286	215	24	v.	v.	ADP
inlawrev-2286	215	25	smith	smith	PROPN
inlawrev-2286	215	26	,	,	PUNCT
inlawrev-2286	215	27	158	158	NUM
inlawrev-2286	215	28	ind	ind	NOUN
inlawrev-2286	215	29	.	.	PUNCT
inlawrev-2286	215	30	543	543	NUM
inlawrev-2286	215	31	,	,	PUNCT
inlawrev-2286	215	32	63	63	NUM
inlawrev-2286	215	33	n.e	n.e	PROPN
inlawrev-2286	215	34	.	.	PROPN
inlawrev-2286	215	35	25	25	NUM
inlawrev-2286	215	36	(	(	PUNCT
inlawrev-2286	215	37	1902	1902	NUM
inlawrev-2286	215	38	)	)	PUNCT
inlawrev-2286	215	39	.	.	PUNCT
inlawrev-2286	216	1	300	300	NUM
inlawrev-2286	216	2	indiana	indiana	PROPN
inlawrev-2286	216	3	law	law	PROPN
inlawrev-2286	216	4	review	review	NOUN
inlawrev-2286	216	5	[	[	X
inlawrev-2286	216	6	vol	vol	NOUN
inlawrev-2286	216	7	.	.	PUNCT
inlawrev-2286	216	8	11:292	11:292	NUM
inlawrev-2286	216	9	necessary	necessary	ADJ
inlawrev-2286	216	10	in	in	ADP
inlawrev-2286	216	11	order	order	NOUN
inlawrev-2286	216	12	to	to	PART
inlawrev-2286	216	13	achieve	achieve	VERB
inlawrev-2286	216	14	a	a	DET
inlawrev-2286	216	15	just	just	ADJ
inlawrev-2286	216	16	and	and	CCONJ
inlawrev-2286	216	17	uniform	uniform	ADJ
inlawrev-2286	216	18	taxation	taxation	NOUN
inlawrev-2286	216	19	.	.	PUNCT
inlawrev-2286	217	1	however	however	ADV
inlawrev-2286	217	2	,	,	PUNCT
inlawrev-2286	217	3	such	such	ADJ
inlawrev-2286	217	4	classifications	classification	NOUN
inlawrev-2286	217	5	are	be	AUX
inlawrev-2286	217	6	permissible	permissible	ADJ
inlawrev-2286	217	7	only	only	ADV
inlawrev-2286	217	8	when	when	SCONJ
inlawrev-2286	217	9	used	use	VERB
inlawrev-2286	217	10	to	to	PART
inlawrev-2286	217	11	achieve	achieve	VERB
inlawrev-2286	217	12	uniformity	uniformity	NOUN
inlawrev-2286	217	13	and	and	CCONJ
inlawrev-2286	217	14	equality	equality	NOUN
inlawrev-2286	217	15	in	in	ADP
inlawrev-2286	217	16	result,^	result,^	NOUN
inlawrev-2286	217	17	and	and	CCONJ
inlawrev-2286	217	18	they	they	PRON
inlawrev-2286	217	19	must	must	AUX
inlawrev-2286	217	20	be	be	AUX
inlawrev-2286	217	21	based	base	VERB
inlawrev-2286	217	22	upon	upon	SCONJ
inlawrev-2286	217	23	differences	difference	NOUN
inlawrev-2286	217	24	naturally	naturally	ADV
inlawrev-2286	217	25	inhering	inhere	VERB
inlawrev-2286	217	26	in	in	ADP
inlawrev-2286	217	27	the	the	DET
inlawrev-2286	217	28	subject	subject	ADJ
inlawrev-2286	217	29	matter	matter	NOUN
inlawrev-2286	217	30	of	of	ADP
inlawrev-2286	217	31	the	the	DET
inlawrev-2286	217	32	legislation	legislation	NOUN
inlawrev-2286	217	33	.	.	PUNCT
inlawrev-2286	217	34	"	"	PUNCT
inlawrev-2286	218	1	the	the	DET
inlawrev-2286	218	2	board	board	NOUN
inlawrev-2286	218	3	's	's	PART
inlawrev-2286	218	4	argument	argument	NOUN
inlawrev-2286	218	5	to	to	ADP
inlawrev-2286	218	6	the	the	DET
inlawrev-2286	218	7	court	court	NOUN
inlawrev-2286	218	8	was	be	AUX
inlawrev-2286	218	9	that	that	SCONJ
inlawrev-2286	218	10	a	a	DET
inlawrev-2286	218	11	uniform	uniform	ADJ
inlawrev-2286	218	12	basis	basis	NOUN
inlawrev-2286	218	13	of	of	ADP
inlawrev-2286	218	14	valuation	valuation	NOUN
inlawrev-2286	218	15	(	(	PUNCT
inlawrev-2286	218	16	actual	actual	ADJ
inlawrev-2286	218	17	cost	cost	NOUN
inlawrev-2286	218	18	)	)	PUNCT
inlawrev-2286	218	19	was	be	AUX
inlawrev-2286	218	20	applied	apply	VERB
inlawrev-2286	218	21	,	,	PUNCT
inlawrev-2286	218	22	and	and	CCONJ
inlawrev-2286	218	23	that	that	SCONJ
inlawrev-2286	218	24	the	the	DET
inlawrev-2286	218	25	difference	difference	NOUN
inlawrev-2286	218	26	in	in	ADP
inlawrev-2286	218	27	assessed	assessed	ADJ
inlawrev-2286	218	28	values	value	NOUN
inlawrev-2286	218	29	under	under	ADP
inlawrev-2286	218	30	the	the	DET
inlawrev-2286	218	31	regulatory	regulatory	ADJ
inlawrev-2286	218	32	schemes	scheme	NOUN
inlawrev-2286	218	33	was	be	AUX
inlawrev-2286	218	34	due	due	ADJ
inlawrev-2286	218	35	to	to	ADP
inlawrev-2286	218	36	differences	difference	NOUN
inlawrev-2286	218	37	in	in	ADP
inlawrev-2286	218	38	cost	cost	NOUN
inlawrev-2286	218	39	to	to	ADP
inlawrev-2286	218	40	the	the	DET
inlawrev-2286	218	41	farmer	farmer	NOUN
inlawrev-2286	218	42	,	,	PUNCT
inlawrev-2286	218	43	who	who	PRON
inlawrev-2286	218	44	presumptively	presumptively	ADV
inlawrev-2286	218	45	had	have	AUX
inlawrev-2286	218	46	grown	grow	VERB
inlawrev-2286	218	47	the	the	DET
inlawrev-2286	218	48	wheat	wheat	NOUN
inlawrev-2286	218	49	,	,	PUNCT
inlawrev-2286	218	50	and	and	CCONJ
inlawrev-2286	218	51	the	the	DET
inlawrev-2286	218	52	warehouseman	warehouseman	NOUN
inlawrev-2286	218	53	,	,	PUNCT
inlawrev-2286	218	54	who	who	PRON
inlawrev-2286	218	55	presumptively	presumptively	ADV
inlawrev-2286	218	56	had	have	AUX
inlawrev-2286	218	57	acquired	acquire	VERB
inlawrev-2286	218	58	the	the	DET
inlawrev-2286	218	59	wheat	wheat	NOUN
inlawrev-2286	218	60	by	by	ADP
inlawrev-2286	218	61	sale	sale	NOUN
inlawrev-2286	218	62	or	or	CCONJ
inlawrev-2286	218	63	exchange	exchange	NOUN
inlawrev-2286	218	64	.	.	PUNCT
inlawrev-2286	219	1	uniformity	uniformity	NOUN
inlawrev-2286	219	2	in	in	ADP
inlawrev-2286	219	3	valuation	valuation	NOUN
inlawrev-2286	219	4	method	method	NOUN
inlawrev-2286	219	5	,	,	PUNCT
inlawrev-2286	219	6	however	however	ADV
inlawrev-2286	219	7	,	,	PUNCT
inlawrev-2286	219	8	is	be	AUX
inlawrev-2286	219	9	not	not	PART
inlawrev-2286	219	10	one	one	NUM
inlawrev-2286	219	11	of	of	ADP
inlawrev-2286	219	12	the	the	DET
inlawrev-2286	219	13	constitutional	constitutional	ADJ
inlawrev-2286	219	14	prescriptions	prescription	NOUN
inlawrev-2286	219	15	for	for	ADP
inlawrev-2286	219	16	a	a	DET
inlawrev-2286	219	17	valid	valid	ADJ
inlawrev-2286	219	18	tax	tax	NOUN
inlawrev-2286	219	19	law;^^	law;^^	PROPN
inlawrev-2286	219	20	instead	instead	ADV
inlawrev-2286	219	21	,	,	PUNCT
inlawrev-2286	219	22	as	as	SCONJ
inlawrev-2286	219	23	the	the	DET
inlawrev-2286	219	24	court	court	NOUN
inlawrev-2286	219	25	noted	note	VERB
inlawrev-2286	219	26	,	,	PUNCT
inlawrev-2286	219	27	the	the	DET
inlawrev-2286	219	28	constitution	constitution	NOUN
inlawrev-2286	219	29	requires	require	VERB
inlawrev-2286	219	30	a	a	DET
inlawrev-2286	219	31	system	system	NOUN
inlawrev-2286	219	32	that	that	PRON
inlawrev-2286	219	33	will	will	AUX
inlawrev-2286	219	34	provide	provide	VERB
inlawrev-2286	219	35	a	a	DET
inlawrev-2286	219	36	just	just	ADJ
inlawrev-2286	219	37	valuation	valuation	NOUN
inlawrev-2286	219	38	of	of	ADP
inlawrev-2286	219	39	all	all	DET
inlawrev-2286	219	40	property.^	property.^	NOUN
inlawrev-2286	219	41	the	the	DET
inlawrev-2286	219	42	court	court	NOUN
inlawrev-2286	219	43	recognized	recognize	VERB
inlawrev-2286	219	44	that	that	SCONJ
inlawrev-2286	219	45	cost	cost	NOUN
inlawrev-2286	219	46	was	be	AUX
inlawrev-2286	219	47	an	an	DET
inlawrev-2286	219	48	appropriate	appropriate	ADJ
inlawrev-2286	219	49	factor	factor	NOUN
inlawrev-2286	219	50	to	to	PART
inlawrev-2286	219	51	weigh	weigh	VERB
inlawrev-2286	219	52	in	in	ADP
inlawrev-2286	219	53	arriving	arrive	VERB
inlawrev-2286	219	54	at	at	ADP
inlawrev-2286	219	55	a	a	DET
inlawrev-2286	219	56	just	just	ADJ
inlawrev-2286	219	57	valuation	valuation	NOUN
inlawrev-2286	219	58	,	,	PUNCT
inlawrev-2286	219	59	but	but	CCONJ
inlawrev-2286	219	60	that	that	DET
inlawrev-2286	219	61	cost	cost	NOUN
inlawrev-2286	219	62	,	,	PUNCT
inlawrev-2286	219	63	in	in	ADP
inlawrev-2286	219	64	itself	itself	PRON
inlawrev-2286	219	65	,	,	PUNCT
inlawrev-2286	219	66	is	be	AUX
inlawrev-2286	219	67	not	not	PART
inlawrev-2286	219	68	a	a	DET
inlawrev-2286	219	69	condition	condition	NOUN
inlawrev-2286	219	70	sufficient	sufficient	ADJ
inlawrev-2286	219	71	to	to	PART
inlawrev-2286	219	72	meet	meet	VERB
inlawrev-2286	219	73	the	the	DET
inlawrev-2286	219	74	constitutional	constitutional	ADJ
inlawrev-2286	219	75	standard	standard	NOUN
inlawrev-2286	219	76	.	.	PUNCT
inlawrev-2286	219	77	"	"	PUNCT
inlawrev-2286	220	1	without	without	ADP
inlawrev-2286	220	2	setting	set	VERB
inlawrev-2286	220	3	forth	forth	ADP
inlawrev-2286	220	4	any	any	DET
inlawrev-2286	220	5	broad	broad	ADJ
inlawrev-2286	220	6	standard	standard	NOUN
inlawrev-2286	220	7	of	of	ADP
inlawrev-2286	220	8	general	general	ADJ
inlawrev-2286	220	9	application	application	NOUN
inlawrev-2286	220	10	for	for	ADP
inlawrev-2286	220	11	determining	determine	VERB
inlawrev-2286	220	12	what	what	PRON
inlawrev-2286	220	13	constitutes	constitute	VERB
inlawrev-2286	220	14	a	a	DET
inlawrev-2286	220	15	"	"	PUNCT
inlawrev-2286	220	16	just	just	ADV
inlawrev-2286	220	17	valuation	valuation	NOUN
inlawrev-2286	220	18	,	,	PUNCT
inlawrev-2286	220	19	"	"	PUNCT
inlawrev-2286	220	20	the	the	DET
inlawrev-2286	220	21	court	court	NOUN
inlawrev-2286	220	22	struck	strike	VERB
inlawrev-2286	220	23	down	down	ADP
inlawrev-2286	220	24	the	the	DET
inlawrev-2286	220	25	valuation	valuation	NOUN
inlawrev-2286	220	26	system	system	NOUN
inlawrev-2286	220	27	at	at	ADP
inlawrev-2286	220	28	issue	issue	NOUN
inlawrev-2286	220	29	in	in	ADP
inlawrev-2286	220	30	lyon	lyon	PROPN
inlawrev-2286	220	31	&	&	CCONJ
inlawrev-2286	220	32	greenleaf	greenleaf	PROPN
inlawrev-2286	220	33	because	because	SCONJ
inlawrev-2286	220	34	it	it	PRON
inlawrev-2286	220	35	placed	place	VERB
inlawrev-2286	220	36	an	an	DET
inlawrev-2286	220	37	artificial	artificial	ADJ
inlawrev-2286	220	38	distinction	distinction	NOUN
inlawrev-2286	220	39	on	on	ADP
inlawrev-2286	220	40	the	the	DET
inlawrev-2286	220	41	value	value	NOUN
inlawrev-2286	220	42	of	of	ADP
inlawrev-2286	220	43	raw	raw	ADJ
inlawrev-2286	220	44	wheat	wheat	NOUN
inlawrev-2286	220	45	.	.	PUNCT
inlawrev-2286	221	1	to	to	ADP
inlawrev-2286	221	2	the	the	DET
inlawrev-2286	221	3	court	court	NOUN
inlawrev-2286	221	4	,	,	PUNCT
inlawrev-2286	221	5	"	"	PUNCT
inlawrev-2286	221	6	[	[	X
inlawrev-2286	221	7	t]he	t]he	ADV
inlawrev-2286	221	8	resulting	result	VERB
inlawrev-2286	221	9	inequities	inequity	NOUN
inlawrev-2286	221	10	of	of	ADP
inlawrev-2286	221	11	a	a	DET
inlawrev-2286	221	12	system	system	NOUN
inlawrev-2286	221	13	which	which	PRON
inlawrev-2286	221	14	places	place	VERB
inlawrev-2286	221	15	differing	differ	VERB
inlawrev-2286	221	16	values	value	NOUN
inlawrev-2286	221	17	on	on	ADP
inlawrev-2286	221	18	a	a	DET
inlawrev-2286	221	19	fungible	fungible	ADJ
inlawrev-2286	221	20	commodity	commodity	NOUN
inlawrev-2286	221	21	commingled	commingle	VERB
inlawrev-2286	221	22	in	in	ADP
inlawrev-2286	221	23	the	the	DET
inlawrev-2286	221	24	same	same	ADJ
inlawrev-2286	221	25	storage	storage	NOUN
inlawrev-2286	221	26	facility	facility	NOUN
inlawrev-2286	221	27	are	be	AUX
inlawrev-2286	221	28	too	too	ADV
inlawrev-2286	221	29	great	great	ADJ
inlawrev-2286	221	30	to	to	PART
inlawrev-2286	221	31	warrant	warrant	VERB
inlawrev-2286	221	32	a	a	DET
inlawrev-2286	221	33	valuation	valuation	NOUN
inlawrev-2286	221	34	under	under	ADP
inlawrev-2286	221	35	such	such	ADJ
inlawrev-2286	221	36	method	method	NOUN
inlawrev-2286	221	37	.	.	PUNCT
inlawrev-2286	222	1	"^	"^	NOUN
inlawrev-2286	222	2	®	®	PROPN
inlawrev-2286	222	3	lyon	lyon	PROPN
inlawrev-2286	222	4	&	&	CCONJ
inlawrev-2286	222	5	greenleaf	greenleaf	PROPN
inlawrev-2286	222	6	does	do	AUX
inlawrev-2286	222	7	,	,	PUNCT
inlawrev-2286	222	8	however	however	ADV
inlawrev-2286	222	9	,	,	PUNCT
inlawrev-2286	222	10	clearly	clearly	ADV
inlawrev-2286	222	11	establish	establish	VERB
inlawrev-2286	222	12	as	as	ADP
inlawrev-2286	222	13	part	part	NOUN
inlawrev-2286	222	14	of	of	ADP
inlawrev-2286	222	15	indiana	indiana	PROPN
inlawrev-2286	222	16	constitutional	constitutional	ADJ
inlawrev-2286	222	17	tax	tax	NOUN
inlawrev-2286	222	18	law	law	NOUN
inlawrev-2286	222	19	the	the	DET
inlawrev-2286	222	20	somewhat	somewhat	ADV
inlawrev-2286	222	21	self	self	NOUN
inlawrev-2286	222	22	-	-	PUNCT
inlawrev-2286	222	23	evident	evident	ADJ
inlawrev-2286	222	24	proposition	proposition	NOUN
inlawrev-2286	222	25	that	that	SCONJ
inlawrev-2286	222	26	identical	identical	ADJ
inlawrev-2286	222	27	property	property	NOUN
inlawrev-2286	222	28	must	must	AUX
inlawrev-2286	222	29	be	be	AUX
inlawrev-2286	222	30	assessed	assess	VERB
inlawrev-2286	222	31	at	at	ADP
inlawrev-2286	222	32	the	the	DET
inlawrev-2286	222	33	same	same	ADJ
inlawrev-2286	222	34	tax	tax	NOUN
inlawrev-2286	222	35	value	value	NOUN
inlawrev-2286	222	36	.	.	PUNCT
inlawrev-2286	223	1	(	(	PUNCT
inlawrev-2286	223	2	c	c	X
inlawrev-2286	223	3	)	)	PUNCT
inlawrev-2286	223	4	commerce	commerce	NOUN
inlawrev-2286	223	5	clause	clause	NOUN
inlawrev-2286	223	6	exemption	exemption	NOUN
inlawrev-2286	223	7	—	—	PUNCT
inlawrev-2286	223	8	in	in	ADP
inlawrev-2286	223	9	indiana	indiana	PROPN
inlawrev-2286	223	10	state	state	PROPN
inlawrev-2286	223	11	board	board	PROPN
inlawrev-2286	223	12	of	of	ADP
inlawrev-2286	223	13	tax	tax	NOUN
inlawrev-2286	223	14	commissioners	commissioner	NOUN
inlawrev-2286	223	15	v.	v.	ADP
inlawrev-2286	223	16	philco	philco	PROPN
inlawrev-2286	223	17	-	-	PUNCT
inlawrev-2286	223	18	ford	ford	PROPN
inlawrev-2286	223	19	corp	corp	PROPN
inlawrev-2286	223	20	.	.	PROPN
inlawrev-2286	223	21	,^^	,^^	PUNCT
inlawrev-2286	223	22	the	the	DET
inlawrev-2286	223	23	first	first	ADJ
inlawrev-2286	223	24	district	district	NOUN
inlawrev-2286	223	25	court	court	NOUN
inlawrev-2286	223	26	of	of	ADP
inlawrev-2286	223	27	appeals	appeals	PROPN
inlawrev-2286	223	28	upheld	uphold	VERB
inlawrev-2286	223	29	a	a	DET
inlawrev-2286	223	30	denial	denial	NOUN
inlawrev-2286	223	31	of	of	ADP
inlawrev-2286	223	32	a	a	DET
inlawrev-2286	223	33	property	property	NOUN
inlawrev-2286	223	34	tax	tax	NOUN
inlawrev-2286	223	35	exemption	exemption	NOUN
inlawrev-2286	223	36	that	that	PRON
inlawrev-2286	223	37	philcoford	philcoford	NOUN
inlawrev-2286	223	38	had	have	AUX
inlawrev-2286	223	39	claimed	claim	VERB
inlawrev-2286	223	40	under	under	ADP
inlawrev-2286	223	41	the	the	DET
inlawrev-2286	223	42	commerce	commerce	NOUN
inlawrev-2286	223	43	clause	clause	NOUN
inlawrev-2286	223	44	exemption	exemption	NOUN
inlawrev-2286	223	45	to	to	ADP
inlawrev-2286	223	46	state	state	NOUN
inlawrev-2286	223	47	ad	ad	NOUN
inlawrev-2286	223	48	valorem	valorem	VERB
inlawrev-2286	223	49	taxes	taxis	NOUN
inlawrev-2286	223	50	.	.	PUNCT
inlawrev-2286	223	51	"	"	PUNCT
inlawrev-2286	224	1	the	the	DET
inlawrev-2286	224	2	case	case	NOUN
inlawrev-2286	224	3	arose	arise	VERB
inlawrev-2286	224	4	on	on	ADP
inlawrev-2286	224	5	the	the	DET
inlawrev-2286	224	6	following	follow	VERB
inlawrev-2286	224	7	set	set	NOUN
inlawrev-2286	224	8	of	of	ADP
inlawrev-2286	224	9	facts	fact	NOUN
inlawrev-2286	224	10	.	.	PUNCT
inlawrev-2286	225	1	philco^359	philco^359	PROPN
inlawrev-2286	225	2	n.e.2d	n.e.2d	NOUN
inlawrev-2286	225	3	at	at	ADP
inlawrev-2286	225	4	934	934	NUM
inlawrev-2286	225	5	.	.	PUNCT
inlawrev-2286	226	1	"	"	PUNCT
inlawrev-2286	226	2	m	m	AUX
inlawrev-2286	226	3	(	(	PUNCT
inlawrev-2286	226	4	citing	cite	VERB
inlawrev-2286	226	5	state	state	NOUN
inlawrev-2286	226	6	ex	ex	X
inlawrev-2286	226	7	rel	rel	PROPN
inlawrev-2286	226	8	lewis	lewis	PROPN
inlawrev-2286	226	9	v.	v.	ADP
inlawrev-2286	226	10	smith	smith	PROPN
inlawrev-2286	226	11	,	,	PUNCT
inlawrev-2286	226	12	158	158	NUM
inlawrev-2286	226	13	ind	ind	NOUN
inlawrev-2286	226	14	.	.	PUNCT
inlawrev-2286	227	1	543	543	NUM
inlawrev-2286	227	2	.	.	X
inlawrev-2286	228	1	580	580	NUM
inlawrev-2286	228	2	,	,	PUNCT
inlawrev-2286	228	3	64	64	NUM
inlawrev-2286	228	4	n.e	n.e	PROPN
inlawrev-2286	228	5	.	.	PROPN
inlawrev-2286	228	6	18	18	NUM
inlawrev-2286	228	7	.	.	NOUN
inlawrev-2286	228	8	20	20	NUM
inlawrev-2286	228	9	(	(	PUNCT
inlawrev-2286	228	10	1902	1902	NUM
inlawrev-2286	228	11	)	)	PUNCT
inlawrev-2286	228	12	)	)	PUNCT
inlawrev-2286	228	13	.	.	PUNCT
inlawrev-2286	229	1	"	"	PUNCT
inlawrev-2286	229	2	see	see	VERB
inlawrev-2286	229	3	wright	wright	PROPN
inlawrev-2286	229	4	v.	v.	ADP
inlawrev-2286	229	5	steers	steer	NOUN
inlawrev-2286	229	6	,	,	PUNCT
inlawrev-2286	229	7	242	242	NUM
inlawrev-2286	229	8	ind	ind	NOUN
inlawrev-2286	229	9	.	.	PUNCT
inlawrev-2286	230	1	582	582	NUM
inlawrev-2286	230	2	,	,	PUNCT
inlawrev-2286	230	3	179	179	NUM
inlawrev-2286	230	4	n.e.2d	n.e.2d	NOUN
inlawrev-2286	230	5	721	721	NUM
inlawrev-2286	230	6	(	(	PUNCT
inlawrev-2286	230	7	1962	1962	NUM
inlawrev-2286	230	8	)	)	PUNCT
inlawrev-2286	230	9	;	;	PUNCT
inlawrev-2286	230	10	finney	finney	PROPN
inlawrev-2286	230	11	v.	v.	PROPN
inlawrev-2286	230	12	johnson	johnson	PROPN
inlawrev-2286	230	13	,	,	PUNCT
inlawrev-2286	230	14	242	242	NUM
inlawrev-2286	230	15	ind	ind	NOUN
inlawrev-2286	230	16	.	.	PUNCT
inlawrev-2286	231	1	465	465	NUM
inlawrev-2286	231	2	,	,	PUNCT
inlawrev-2286	231	3	179	179	NUM
inlawrev-2286	231	4	n.e.2d	n.e.2d	NOUN
inlawrev-2286	231	5	718	718	NUM
inlawrev-2286	231	6	(	(	PUNCT
inlawrev-2286	231	7	1962	1962	NUM
inlawrev-2286	231	8	)	)	PUNCT
inlawrev-2286	231	9	.	.	PUNCT
inlawrev-2286	232	1	"	"	PUNCT
inlawrev-2286	232	2	'	'	PUNCT
inlawrev-2286	232	3	see	see	VERB
inlawrev-2286	232	4	louisville	louisville	PROPN
inlawrev-2286	232	5	&	&	CCONJ
inlawrev-2286	232	6	new	new	PROPN
inlawrev-2286	232	7	albany	albany	PROPN
inlawrev-2286	232	8	r.r	r.r	PROPN
inlawrev-2286	232	9	.	.	PROPN
inlawrev-2286	233	1	v.	v.	ADP
inlawrev-2286	233	2	state	state	PROPN
inlawrev-2286	233	3	ex	ex	X
inlawrev-2286	233	4	rel	rel	PROPN
inlawrev-2286	233	5	mccarty	mccarty	PROPN
inlawrev-2286	233	6	,	,	PUNCT
inlawrev-2286	233	7	25	25	NUM
inlawrev-2286	233	8	ind	ind	NOUN
inlawrev-2286	233	9	.	.	PUNCT
inlawrev-2286	234	1	177	177	NUM
inlawrev-2286	234	2	(	(	PUNCT
inlawrev-2286	234	3	1865	1865	NUM
inlawrev-2286	234	4	)	)	PUNCT
inlawrev-2286	234	5	.	.	PUNCT
inlawrev-2286	235	1	^359	^359	PROPN
inlawrev-2286	235	2	n.e.2d	n.e.2d	NOUN
inlawrev-2286	235	3	at	at	ADP
inlawrev-2286	235	4	934	934	NUM
inlawrev-2286	235	5	.	.	PUNCT
inlawrev-2286	235	6	'	'	PUNCT
inlawrev-2286	236	1	"	"	PUNCT
inlawrev-2286	236	2	i	i	PRON
inlawrev-2286	236	3	d.	d.	PROPN
inlawrev-2286	236	4	at	at	ADP
inlawrev-2286	236	5	935	935	NUM
inlawrev-2286	236	6	.	.	PUNCT
inlawrev-2286	237	1	=	=	PRON
inlawrev-2286	237	2	'	'	NOUN
inlawrev-2286	237	3	356	356	NUM
inlawrev-2286	237	4	n.e.2d	n.e.2d	NOUN
inlawrev-2286	237	5	1379	1379	NUM
inlawrev-2286	237	6	(	(	PUNCT
inlawrev-2286	237	7	ind	ind	NOUN
inlawrev-2286	237	8	.	.	PUNCT
inlawrev-2286	238	1	ct	ct	PROPN
inlawrev-2286	238	2	.	.	PUNCT
inlawrev-2286	239	1	app	app	PROPN
inlawrev-2286	239	2	.	.	PROPN
inlawrev-2286	239	3	1976	1976	NUM
inlawrev-2286	239	4	)	)	PUNCT
inlawrev-2286	239	5	.	.	PUNCT
inlawrev-2286	240	1	"	"	PUNCT
inlawrev-2286	240	2	the	the	DET
inlawrev-2286	240	3	exemption	exemption	NOUN
inlawrev-2286	240	4	claimed	claim	VERB
inlawrev-2286	240	5	by	by	ADP
inlawrev-2286	240	6	philco	philco	PROPN
inlawrev-2286	240	7	-	-	PUNCT
inlawrev-2286	240	8	ford	ford	PROPN
inlawrev-2286	240	9	was	be	AUX
inlawrev-2286	240	10	permitted	permit	VERB
inlawrev-2286	240	11	by	by	ADP
inlawrev-2286	240	12	ch	ch	PROPN
inlawrev-2286	240	13	.	.	PROPN
inlawrev-2286	240	14	398	398	NUM
inlawrev-2286	240	15	,	,	PUNCT
inlawrev-2286	240	16	§	§	PROPN
inlawrev-2286	240	17	2	2	NUM
inlawrev-2286	240	18	,	,	PUNCT
inlawrev-2286	240	19	1965	1965	NUM
inlawrev-2286	240	20	ind	ind	NOUN
inlawrev-2286	240	21	.	.	PUNCT
inlawrev-2286	241	1	acts	act	VERB
inlawrev-2286	241	2	1244	1244	NUM
inlawrev-2286	241	3	(	(	PUNCT
inlawrev-2286	241	4	repealed	repeal	VERB
inlawrev-2286	241	5	1975	1975	NUM
inlawrev-2286	241	6	)	)	PUNCT
inlawrev-2286	242	1	(	(	PUNCT
inlawrev-2286	242	2	current	current	ADJ
inlawrev-2286	242	3	version	version	NOUN
inlawrev-2286	242	4	codified	codify	VERB
inlawrev-2286	242	5	at	at	ADP
inlawrev-2286	242	6	ind	ind	PROPN
inlawrev-2286	242	7	.	.	PUNCT
inlawrev-2286	243	1	code	code	PROPN
inlawrev-2286	243	2	§	§	PROPN
inlawrev-2286	243	3	6	6	NUM
inlawrev-2286	243	4	-	-	SYM
inlawrev-2286	243	5	1.1	1.1	NUM
inlawrev-2286	243	6	-	-	PUNCT
inlawrev-2286	243	7	10	10	NUM
inlawrev-2286	243	8	-	-	SYM
inlawrev-2286	243	9	30	30	NUM
inlawrev-2286	243	10	(	(	PUNCT
inlawrev-2286	243	11	1976	1976	NUM
inlawrev-2286	243	12	)	)	PUNCT
inlawrev-2286	243	13	)	)	PUNCT
inlawrev-2286	243	14	.	.	PUNCT
inlawrev-2286	244	1	that	that	DET
inlawrev-2286	244	2	statute	statute	PROPN
inlawrev-2286	244	3	provided	provide	VERB
inlawrev-2286	244	4	,	,	PUNCT
inlawrev-2286	244	5	in	in	ADP
inlawrev-2286	244	6	pertinent	pertinent	ADJ
inlawrev-2286	244	7	part	part	NOUN
inlawrev-2286	244	8	:	:	PUNCT
inlawrev-2286	245	1	[	[	X
inlawrev-2286	245	2	p]ersonal	p]ersonal	X
inlawrev-2286	245	3	property	property	NOUN
inlawrev-2286	245	4	of	of	ADP
inlawrev-2286	245	5	residents	resident	NOUN
inlawrev-2286	245	6	or	or	CCONJ
inlawrev-2286	245	7	nonresidents	nonresident	NOUN
inlawrev-2286	245	8	of	of	ADP
inlawrev-2286	245	9	the	the	DET
inlawrev-2286	245	10	state	state	NOUN
inlawrev-2286	245	11	placed	place	VERB
inlawrev-2286	245	12	in	in	ADP
inlawrev-2286	245	13	the	the	DET
inlawrev-2286	245	14	original	original	ADJ
inlawrev-2286	245	15	package	package	NOUN
inlawrev-2286	245	16	in	in	ADP
inlawrev-2286	245	17	a	a	DET
inlawrev-2286	245	18	public	public	ADJ
inlawrev-2286	245	19	or	or	CCONJ
inlawrev-2286	245	20	private	private	ADJ
inlawrev-2286	245	21	warehouse	warehouse	NOUN
inlawrev-2286	245	22	for	for	ADP
inlawrev-2286	245	23	the	the	DET
inlawrev-2286	245	24	purpose	purpose	NOUN
inlawrev-2286	245	25	of	of	ADP
inlawrev-2286	245	26	transshipment	transshipment	NOUN
inlawrev-2286	245	27	to	to	ADP
inlawrev-2286	245	28	an	an	DET
inlawrev-2286	245	29	out	out	ADJ
inlawrev-2286	245	30	-	-	PUNCT
inlawrev-2286	245	31	of	of	ADP
inlawrev-2286	245	32	-	-	PUNCT
inlawrev-2286	245	33	state	state	NOUN
inlawrev-2286	245	34	destination	destination	NOUN
inlawrev-2286	245	35	and	and	CCONJ
inlawrev-2286	245	36	so	so	ADV
inlawrev-2286	245	37	designated	designate	VERB
inlawrev-2286	245	38	on	on	ADP
inlawrev-2286	245	39	the	the	DET
inlawrev-2286	245	40	original	original	ADJ
inlawrev-2286	245	41	bill	bill	NOUN
inlawrev-2286	245	42	of	of	ADP
inlawrev-2286	245	43	lading	lading	NOUN
inlawrev-2286	245	44	,	,	PUNCT
inlawrev-2286	245	45	shall	shall	AUX
inlawrev-2286	245	46	not	not	PART
inlawrev-2286	245	47	,	,	PUNCT
inlawrev-2286	245	48	while	while	SCONJ
inlawrev-2286	245	49	so	so	ADV
inlawrev-2286	245	50	in	in	ADP
inlawrev-2286	245	51	the	the	DET
inlawrev-2286	245	52	original	original	ADJ
inlawrev-2286	245	53	package	package	NOUN
inlawrev-2286	245	54	in	in	ADP
inlawrev-2286	245	55	such	such	ADJ
inlawrev-2286	245	56	warehouse	warehouse	NOUN
inlawrev-2286	245	57	.	.	PUNCT
inlawrev-2286	246	1	1977	1977	NUM
inlawrev-2286	246	2	]	]	PUNCT
inlawrev-2286	246	3	surveytaxation	surveytaxation	NOUN
inlawrev-2286	246	4	301	301	NUM
inlawrev-2286	246	5	ford	ford	NOUN
inlawrev-2286	246	6	owned	own	VERB
inlawrev-2286	246	7	certain	certain	ADJ
inlawrev-2286	246	8	appliances	appliance	NOUN
inlawrev-2286	246	9	that	that	PRON
inlawrev-2286	246	10	were	be	AUX
inlawrev-2286	246	11	manufactured	manufacture	VERB
inlawrev-2286	246	12	at	at	ADP
inlawrev-2286	246	13	its	its	PRON
inlawrev-2286	246	14	connersville	connersville	PROPN
inlawrev-2286	246	15	,	,	PUNCT
inlawrev-2286	246	16	indiana	indiana	PROPN
inlawrev-2286	246	17	plant	plant	NOUN
inlawrev-2286	246	18	and	and	CCONJ
inlawrev-2286	246	19	then	then	ADV
inlawrev-2286	246	20	shipped	ship	VERB
inlawrev-2286	246	21	by	by	ADP
inlawrev-2286	246	22	rail	rail	NOUN
inlawrev-2286	246	23	and	and	CCONJ
inlawrev-2286	246	24	truck	truck	NOUN
inlawrev-2286	246	25	to	to	ADP
inlawrev-2286	246	26	a	a	DET
inlawrev-2286	246	27	warehouse	warehouse	NOUN
inlawrev-2286	246	28	in	in	ADP
inlawrev-2286	246	29	muncie	muncie	PROPN
inlawrev-2286	246	30	,	,	PUNCT
inlawrev-2286	246	31	indiana	indiana	PROPN
inlawrev-2286	246	32	.	.	PUNCT
inlawrev-2286	247	1	the	the	DET
inlawrev-2286	247	2	appliances	appliance	NOUN
inlawrev-2286	247	3	were	be	AUX
inlawrev-2286	247	4	stored	store	VERB
inlawrev-2286	247	5	in	in	ADP
inlawrev-2286	247	6	their	their	PRON
inlawrev-2286	247	7	original	original	ADJ
inlawrev-2286	247	8	packages	package	NOUN
inlawrev-2286	247	9	,	,	PUNCT
inlawrev-2286	247	10	and	and	CCONJ
inlawrev-2286	247	11	those	those	PRON
inlawrev-2286	247	12	that	that	PRON
inlawrev-2286	247	13	had	have	AUX
inlawrev-2286	247	14	been	be	AUX
inlawrev-2286	247	15	shipped	ship	VERB
inlawrev-2286	247	16	by	by	ADP
inlawrev-2286	247	17	rail	rail	NOUN
inlawrev-2286	247	18	were	be	AUX
inlawrev-2286	247	19	covered	cover	VERB
inlawrev-2286	247	20	by	by	ADP
inlawrev-2286	247	21	bills	bill	NOUN
inlawrev-2286	247	22	of	of	ADP
inlawrev-2286	247	23	lading	lading	NOUN
inlawrev-2286	247	24	listing	list	VERB
inlawrev-2286	247	25	muncie	muncie	NOUN
inlawrev-2286	247	26	as	as	ADP
inlawrev-2286	247	27	their	their	PRON
inlawrev-2286	247	28	destination	destination	NOUN
inlawrev-2286	247	29	but	but	CCONJ
inlawrev-2286	247	30	were	be	AUX
inlawrev-2286	247	31	further	far	ADV
inlawrev-2286	247	32	marked	mark	VERB
inlawrev-2286	247	33	,	,	PUNCT
inlawrev-2286	247	34	"	"	PUNCT
inlawrev-2286	247	35	for	for	ADP
inlawrev-2286	247	36	storage	storage	NOUN
inlawrev-2286	247	37	in	in	ADP
inlawrev-2286	247	38	transit	transit	NOUN
inlawrev-2286	247	39	to	to	ADP
inlawrev-2286	247	40	an	an	DET
inlawrev-2286	247	41	out	out	ADP
inlawrev-2286	247	42	of	of	ADP
inlawrev-2286	247	43	state	state	NOUN
inlawrev-2286	247	44	des[tination	des[tination	NOUN
inlawrev-2286	247	45	]	]	PUNCT
inlawrev-2286	247	46	.	.	PUNCT
inlawrev-2286	247	47	"	"	PUNCT
inlawrev-2286	248	1	because	because	SCONJ
inlawrev-2286	248	2	shipments	shipment	NOUN
inlawrev-2286	248	3	out	out	ADP
inlawrev-2286	248	4	of	of	ADP
inlawrev-2286	248	5	the	the	DET
inlawrev-2286	248	6	warehouse	warehouse	NOUN
inlawrev-2286	248	7	were	be	AUX
inlawrev-2286	248	8	controlled	control	VERB
inlawrev-2286	248	9	by	by	ADP
inlawrev-2286	248	10	philco	philco	PROPN
inlawrev-2286	248	11	-	-	PUNCT
inlawrev-2286	248	12	ford	ford	NOUN
inlawrev-2286	248	13	's	's	PART
inlawrev-2286	248	14	philadelphia	philadelphia	PROPN
inlawrev-2286	248	15	office	office	NOUN
inlawrev-2286	248	16	,	,	PUNCT
inlawrev-2286	248	17	which	which	PRON
inlawrev-2286	248	18	would	would	AUX
inlawrev-2286	248	19	draw	draw	VERB
inlawrev-2286	248	20	a	a	DET
inlawrev-2286	248	21	new	new	ADJ
inlawrev-2286	248	22	bill	bill	NOUN
inlawrev-2286	248	23	of	of	ADP
inlawrev-2286	248	24	lading	lading	NOUN
inlawrev-2286	248	25	to	to	PART
inlawrev-2286	248	26	cover	cover	VERB
inlawrev-2286	248	27	outgoing	outgoing	ADJ
inlawrev-2286	248	28	items	item	NOUN
inlawrev-2286	248	29	,	,	PUNCT
inlawrev-2286	248	30	and	and	CCONJ
inlawrev-2286	248	31	because	because	SCONJ
inlawrev-2286	248	32	the	the	DET
inlawrev-2286	248	33	outgoing	outgoing	ADJ
inlawrev-2286	248	34	shipments	shipment	NOUN
inlawrev-2286	248	35	generally	generally	ADV
inlawrev-2286	248	36	were	be	AUX
inlawrev-2286	248	37	pulled	pull	VERB
inlawrev-2286	248	38	from	from	ADP
inlawrev-2286	248	39	the	the	DET
inlawrev-2286	248	40	entire	entire	ADJ
inlawrev-2286	248	41	warehouse	warehouse	NOUN
inlawrev-2286	248	42	stock	stock	NOUN
inlawrev-2286	248	43	,	,	PUNCT
inlawrev-2286	248	44	the	the	DET
inlawrev-2286	248	45	lower	low	ADJ
inlawrev-2286	248	46	court	court	NOUN
inlawrev-2286	248	47	recognized	recognize	VERB
inlawrev-2286	248	48	that	that	SCONJ
inlawrev-2286	248	49	there	there	PRON
inlawrev-2286	248	50	was	be	VERB
inlawrev-2286	248	51	no	no	DET
inlawrev-2286	248	52	correlation	correlation	NOUN
inlawrev-2286	248	53	between	between	ADP
inlawrev-2286	248	54	the	the	DET
inlawrev-2286	248	55	number	number	NOUN
inlawrev-2286	248	56	of	of	ADP
inlawrev-2286	248	57	appliances	appliance	NOUN
inlawrev-2286	248	58	stored	store	VERB
inlawrev-2286	248	59	with	with	ADP
inlawrev-2286	248	60	the	the	DET
inlawrev-2286	248	61	original	original	ADJ
inlawrev-2286	248	62	"	"	PUNCT
inlawrev-2286	248	63	out	out	ADP
inlawrev-2286	248	64	of	of	ADP
inlawrev-2286	248	65	state	state	NOUN
inlawrev-2286	248	66	"	"	PUNCT
inlawrev-2286	248	67	bills	bill	NOUN
inlawrev-2286	248	68	and	and	CCONJ
inlawrev-2286	248	69	the	the	DET
inlawrev-2286	248	70	number	number	NOUN
inlawrev-2286	248	71	of	of	ADP
inlawrev-2286	248	72	appliances	appliance	NOUN
inlawrev-2286	248	73	that	that	PRON
inlawrev-2286	248	74	actually	actually	ADV
inlawrev-2286	248	75	reached	reach	VERB
inlawrev-2286	248	76	out	out	ADP
inlawrev-2286	248	77	of	of	ADP
inlawrev-2286	248	78	state	state	NOUN
inlawrev-2286	248	79	destinations	destination	NOUN
inlawrev-2286	248	80	,	,	PUNCT
inlawrev-2286	248	81	even	even	ADV
inlawrev-2286	248	82	though	though	SCONJ
inlawrev-2286	248	83	philco	philco	NOUN
inlawrev-2286	248	84	-	-	PUNCT
inlawrev-2286	248	85	ford	ford	NOUN
inlawrev-2286	248	86	intended	intend	VERB
inlawrev-2286	248	87	to	to	PART
inlawrev-2286	248	88	put	put	VERB
inlawrev-2286	248	89	most	most	ADJ
inlawrev-2286	248	90	of	of	ADP
inlawrev-2286	248	91	its	its	PRON
inlawrev-2286	248	92	appliances	appliance	NOUN
inlawrev-2286	248	93	into	into	ADP
inlawrev-2286	248	94	interstate	interstate	ADJ
inlawrev-2286	248	95	commerce.^	commerce.^	NOUN
inlawrev-2286	248	96	philco	philco	PROPN
inlawrev-2286	248	97	-	-	PUNCT
inlawrev-2286	248	98	ford	ford	NOUN
inlawrev-2286	248	99	claimed	claim	VERB
inlawrev-2286	248	100	exemptions	exemption	NOUN
inlawrev-2286	248	101	on	on	ADP
inlawrev-2286	248	102	its	its	PRON
inlawrev-2286	248	103	property	property	NOUN
inlawrev-2286	248	104	tax	tax	NOUN
inlawrev-2286	248	105	returns	return	NOUN
inlawrev-2286	248	106	for	for	ADP
inlawrev-2286	248	107	the	the	DET
inlawrev-2286	248	108	appliances	appliance	NOUN
inlawrev-2286	248	109	covered	cover	VERB
inlawrev-2286	248	110	by	by	ADP
inlawrev-2286	248	111	the	the	DET
inlawrev-2286	248	112	original	original	ADJ
inlawrev-2286	248	113	bills	bill	NOUN
inlawrev-2286	248	114	of	of	ADP
inlawrev-2286	248	115	lading.^	lading.^	NOUN
inlawrev-2286	248	116	'	'	PUNCT
inlawrev-2286	248	117	on	on	ADP
inlawrev-2286	248	118	appeal	appeal	NOUN
inlawrev-2286	248	119	.	.	PUNCT
inlawrev-2286	249	1	judge	judge	PROPN
inlawrev-2286	249	2	lowdermilk	lowdermilk	PROPN
inlawrev-2286	249	3	stated	state	VERB
inlawrev-2286	249	4	that	that	SCONJ
inlawrev-2286	249	5	the	the	DET
inlawrev-2286	249	6	appliances	appliance	NOUN
inlawrev-2286	249	7	did	do	AUX
inlawrev-2286	249	8	not	not	PART
inlawrev-2286	249	9	move	move	VERB
inlawrev-2286	249	10	into	into	ADP
inlawrev-2286	249	11	the	the	DET
inlawrev-2286	249	12	stream	stream	NOUN
inlawrev-2286	249	13	of	of	ADP
inlawrev-2286	249	14	interstate	interstate	ADJ
inlawrev-2286	249	15	commerce	commerce	NOUN
inlawrev-2286	249	16	until	until	SCONJ
inlawrev-2286	249	17	they	they	PRON
inlawrev-2286	249	18	were	be	AUX
inlawrev-2286	249	19	shipped	ship	VERB
inlawrev-2286	249	20	or	or	CCONJ
inlawrev-2286	249	21	actually	actually	ADV
inlawrev-2286	249	22	committed	commit	VERB
inlawrev-2286	249	23	for	for	ADP
inlawrev-2286	249	24	shipment	shipment	NOUN
inlawrev-2286	249	25	to	to	ADP
inlawrev-2286	249	26	an	an	DET
inlawrev-2286	249	27	out	out	ADP
inlawrev-2286	249	28	of	of	ADP
inlawrev-2286	249	29	state	state	NOUN
inlawrev-2286	249	30	location	location	NOUN
inlawrev-2286	249	31	.	.	PUNCT
inlawrev-2286	250	1	shipment	shipment	NOUN
inlawrev-2286	250	2	of	of	ADP
inlawrev-2286	250	3	the	the	DET
inlawrev-2286	250	4	goods	good	NOUN
inlawrev-2286	250	5	and	and	CCONJ
inlawrev-2286	250	6	storage	storage	NOUN
inlawrev-2286	250	7	of	of	ADP
inlawrev-2286	250	8	the	the	DET
inlawrev-2286	250	9	goods	good	NOUN
inlawrev-2286	250	10	in	in	ADP
inlawrev-2286	250	11	the	the	DET
inlawrev-2286	250	12	muncie	muncie	PROPN
inlawrev-2286	250	13	warehouse	warehouse	NOUN
inlawrev-2286	250	14	were	be	AUX
inlawrev-2286	250	15	held	hold	VERB
inlawrev-2286	250	16	to	to	PART
inlawrev-2286	250	17	be	be	AUX
inlawrev-2286	250	18	preparations	preparation	NOUN
inlawrev-2286	250	19	for	for	ADP
inlawrev-2286	250	20	entry	entry	NOUN
inlawrev-2286	250	21	into	into	ADP
inlawrev-2286	250	22	the	the	DET
inlawrev-2286	250	23	stream	stream	NOUN
inlawrev-2286	250	24	of	of	ADP
inlawrev-2286	250	25	interstate	interstate	ADJ
inlawrev-2286	250	26	commerce	commerce	NOUN
inlawrev-2286	250	27	because	because	SCONJ
inlawrev-2286	250	28	some	some	PRON
inlawrev-2286	250	29	of	of	ADP
inlawrev-2286	250	30	the	the	DET
inlawrev-2286	250	31	goods	good	NOUN
inlawrev-2286	250	32	could	could	AUX
inlawrev-2286	250	33	have	have	AUX
inlawrev-2286	250	34	been	be	AUX
inlawrev-2286	250	35	—	—	PUNCT
inlawrev-2286	250	36	and	and	CCONJ
inlawrev-2286	250	37	indeed	indeed	ADV
inlawrev-2286	250	38	some	some	PRON
inlawrev-2286	250	39	were	be	AUX
inlawrev-2286	250	40	—	—	PUNCT
inlawrev-2286	250	41	sold	sell	VERB
inlawrev-2286	250	42	or	or	CCONJ
inlawrev-2286	250	43	otherwise	otherwise	ADV
inlawrev-2286	250	44	disposed	dispose	VERB
inlawrev-2286	250	45	of	of	ADP
inlawrev-2286	250	46	in	in	ADP
inlawrev-2286	250	47	indiana	indiana	PROPN
inlawrev-2286	250	48	.	.	PUNCT
inlawrev-2286	251	1	®	®	NOUN
inlawrev-2286	251	2	"	"	PUNCT
inlawrev-2286	251	3	because	because	SCONJ
inlawrev-2286	251	4	the	the	DET
inlawrev-2286	251	5	statutory	statutory	ADJ
inlawrev-2286	251	6	exemption	exemption	NOUN
inlawrev-2286	251	7	is	be	AUX
inlawrev-2286	251	8	limited	limit	VERB
inlawrev-2286	251	9	to	to	ADP
inlawrev-2286	251	10	the	the	DET
inlawrev-2286	251	11	compass	compass	NOUN
inlawrev-2286	251	12	of	of	ADP
inlawrev-2286	251	13	the	the	DET
inlawrev-2286	251	14	commerce	commerce	NOUN
inlawrev-2286	251	15	clause	clause	NOUN
inlawrev-2286	251	16	,	,	PUNCT
inlawrev-2286	251	17	the	the	DET
inlawrev-2286	251	18	court	court	NOUN
inlawrev-2286	251	19	upheld	uphold	VERB
inlawrev-2286	251	20	the	the	DET
inlawrev-2286	251	21	board	board	NOUN
inlawrev-2286	251	22	's	's	PART
inlawrev-2286	251	23	denial	denial	NOUN
inlawrev-2286	251	24	of	of	ADP
inlawrev-2286	251	25	the	the	DET
inlawrev-2286	251	26	claimed	claim	VERB
inlawrev-2286	251	27	exemption	exemption	NOUN
inlawrev-2286	251	28	.	.	PUNCT
inlawrev-2286	251	29	"	"	PUNCT
inlawrev-2286	252	1	be	be	AUX
inlawrev-2286	252	2	subject	subject	ADJ
inlawrev-2286	252	3	to	to	ADP
inlawrev-2286	252	4	tax	tax	NOUN
inlawrev-2286	252	5	imposed	impose	VERB
inlawrev-2286	252	6	by	by	ADP
inlawrev-2286	252	7	this	this	DET
inlawrev-2286	252	8	act	act	NOUN
inlawrev-2286	252	9	.	.	PUNCT
inlawrev-2286	253	1	...	...	PUNCT
inlawrev-2286	254	1	in	in	ADP
inlawrev-2286	254	2	construing	construe	VERB
inlawrev-2286	254	3	this	this	DET
inlawrev-2286	254	4	action	action	NOUN
inlawrev-2286	254	5	,	,	PUNCT
inlawrev-2286	254	6	goods	good	NOUN
inlawrev-2286	254	7	,	,	PUNCT
inlawrev-2286	254	8	wares	ware	NOUN
inlawrev-2286	254	9	,	,	PUNCT
inlawrev-2286	254	10	and	and	CCONJ
inlawrev-2286	254	11	merchandise	merchandise	NOUN
inlawrev-2286	254	12	shall	shall	AUX
inlawrev-2286	254	13	be	be	AUX
inlawrev-2286	254	14	exempt	exempt	ADJ
inlawrev-2286	254	15	only	only	ADV
inlawrev-2286	254	16	to	to	ADP
inlawrev-2286	254	17	the	the	DET
inlawrev-2286	254	18	extent	extent	NOUN
inlawrev-2286	254	19	that	that	SCONJ
inlawrev-2286	254	20	they	they	PRON
inlawrev-2286	254	21	are	be	AUX
inlawrev-2286	254	22	exempt	exempt	ADJ
inlawrev-2286	254	23	from	from	ADP
inlawrev-2286	254	24	ad	ad	NOUN
inlawrev-2286	254	25	valorem	valorem	VERB
inlawrev-2286	254	26	taxes	taxis	NOUN
inlawrev-2286	254	27	under	under	ADP
inlawrev-2286	254	28	the	the	DET
inlawrev-2286	254	29	commerce	commerce	NOUN
inlawrev-2286	254	30	clause	clause	NOUN
inlawrev-2286	254	31	of	of	ADP
inlawrev-2286	254	32	the	the	DET
inlawrev-2286	254	33	constitution	constitution	NOUN
inlawrev-2286	254	34	of	of	ADP
inlawrev-2286	254	35	the	the	DET
inlawrev-2286	254	36	united	united	PROPN
inlawrev-2286	254	37	states	states	PROPN
inlawrev-2286	254	38	.	.	PUNCT
inlawrev-2286	255	1	"	"	PUNCT
inlawrev-2286	255	2	356	356	NUM
inlawrev-2286	255	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	255	4	at	at	ADP
inlawrev-2286	255	5	1381	1381	NUM
inlawrev-2286	255	6	.	.	PUNCT
inlawrev-2286	256	1	some	some	PRON
inlawrev-2286	256	2	of	of	ADP
inlawrev-2286	256	3	the	the	DET
inlawrev-2286	256	4	appliances	appliance	NOUN
inlawrev-2286	256	5	obviously	obviously	ADV
inlawrev-2286	256	6	were	be	AUX
inlawrev-2286	256	7	transmitted	transmit	VERB
inlawrev-2286	256	8	to	to	ADP
inlawrev-2286	256	9	indiana	indiana	PROPN
inlawrev-2286	256	10	destinations	destination	NOUN
inlawrev-2286	256	11	.	.	PUNCT
inlawrev-2286	257	1	"	"	PUNCT
inlawrev-2286	257	2	the	the	DET
inlawrev-2286	257	3	board	board	NOUN
inlawrev-2286	257	4	of	of	ADP
inlawrev-2286	257	5	tax	tax	NOUN
inlawrev-2286	257	6	commissioners	commissioner	NOUN
inlawrev-2286	257	7	denied	deny	VERB
inlawrev-2286	257	8	the	the	DET
inlawrev-2286	257	9	exemptions	exemption	NOUN
inlawrev-2286	257	10	,	,	PUNCT
inlawrev-2286	257	11	but	but	CCONJ
inlawrev-2286	257	12	,	,	PUNCT
inlawrev-2286	257	13	on	on	ADP
inlawrev-2286	257	14	review	review	NOUN
inlawrev-2286	257	15	,	,	PUNCT
inlawrev-2286	257	16	the	the	DET
inlawrev-2286	257	17	delaware	delaware	PROPN
inlawrev-2286	257	18	superior	superior	PROPN
inlawrev-2286	257	19	court	court	PROPN
inlawrev-2286	257	20	found	find	VERB
inlawrev-2286	257	21	that	that	SCONJ
inlawrev-2286	257	22	the	the	DET
inlawrev-2286	257	23	warehouse	warehouse	NOUN
inlawrev-2286	257	24	storage	storage	NOUN
inlawrev-2286	257	25	was	be	AUX
inlawrev-2286	257	26	part	part	NOUN
inlawrev-2286	257	27	of	of	ADP
inlawrev-2286	257	28	the	the	DET
inlawrev-2286	257	29	movement	movement	NOUN
inlawrev-2286	257	30	in	in	ADP
inlawrev-2286	257	31	interstate	interstate	ADJ
inlawrev-2286	257	32	commerce	commerce	NOUN
inlawrev-2286	257	33	and	and	CCONJ
inlawrev-2286	257	34	concluded	conclude	VERB
inlawrev-2286	257	35	that	that	SCONJ
inlawrev-2286	257	36	the	the	DET
inlawrev-2286	257	37	board	board	NOUN
inlawrev-2286	257	38	acted	act	VERB
inlawrev-2286	257	39	arbitrarily	arbitrarily	ADV
inlawrev-2286	257	40	and	and	CCONJ
inlawrev-2286	257	41	capriciously	capriciously	ADV
inlawrev-2286	257	42	in	in	ADP
inlawrev-2286	257	43	denying	deny	VERB
inlawrev-2286	257	44	the	the	DET
inlawrev-2286	257	45	exemptions	exemption	NOUN
inlawrev-2286	257	46	.	.	PUNCT
inlawrev-2286	258	1	i	i	PRON
inlawrev-2286	258	2	d	d	PROPN
inlawrev-2286	258	3	"	"	PUNCT
inlawrev-2286	258	4	the	the	DET
inlawrev-2286	258	5	court	court	NOUN
inlawrev-2286	258	6	relied	rely	VERB
inlawrev-2286	258	7	upon	upon	SCONJ
inlawrev-2286	258	8	minnesota	minnesota	PROPN
inlawrev-2286	258	9	v.	v.	CCONJ
inlawrev-2286	258	10	blasius	blasius	NOUN
inlawrev-2286	258	11	,	,	PUNCT
inlawrev-2286	258	12	290	290	NUM
inlawrev-2286	258	13	u.s	u.s	PROPN
inlawrev-2286	258	14	.	.	PROPN
inlawrev-2286	258	15	1	1	NUM
inlawrev-2286	258	16	,	,	PUNCT
inlawrev-2286	258	17	12	12	NUM
inlawrev-2286	258	18	(	(	PUNCT
inlawrev-2286	258	19	1933	1933	NUM
inlawrev-2286	258	20	)	)	PUNCT
inlawrev-2286	258	21	,	,	PUNCT
inlawrev-2286	258	22	in	in	ADP
inlawrev-2286	258	23	which	which	PRON
inlawrev-2286	258	24	the	the	DET
inlawrev-2286	258	25	court	court	NOUN
inlawrev-2286	258	26	ruled	rule	VERB
inlawrev-2286	258	27	that	that	SCONJ
inlawrev-2286	258	28	property	property	NOUN
inlawrev-2286	258	29	is	be	AUX
inlawrev-2286	258	30	subject	subject	ADJ
inlawrev-2286	258	31	to	to	ADP
inlawrev-2286	258	32	the	the	DET
inlawrev-2286	258	33	taxing	tax	VERB
inlawrev-2286	258	34	power	power	NOUN
inlawrev-2286	258	35	of	of	ADP
inlawrev-2286	258	36	the	the	DET
inlawrev-2286	258	37	states	state	NOUN
inlawrev-2286	258	38	when	when	SCONJ
inlawrev-2286	258	39	it	it	PRON
inlawrev-2286	258	40	has	have	AUX
inlawrev-2286	258	41	come	come	VERB
inlawrev-2286	258	42	to	to	PART
inlawrev-2286	258	43	rest	rest	VERB
inlawrev-2286	258	44	within	within	ADP
inlawrev-2286	258	45	a	a	DET
inlawrev-2286	258	46	state	state	NOUN
inlawrev-2286	258	47	and	and	CCONJ
inlawrev-2286	258	48	may	may	AUX
inlawrev-2286	258	49	be	be	AUX
inlawrev-2286	258	50	disposed	dispose	VERB
inlawrev-2286	258	51	of	of	ADP
inlawrev-2286	258	52	at	at	ADP
inlawrev-2286	258	53	the	the	DET
inlawrev-2286	258	54	pleasure	pleasure	NOUN
inlawrev-2286	258	55	of	of	ADP
inlawrev-2286	258	56	its	its	PRON
inlawrev-2286	258	57	owner	owner	NOUN
inlawrev-2286	258	58	either	either	CCONJ
inlawrev-2286	258	59	within	within	ADP
inlawrev-2286	258	60	or	or	CCONJ
inlawrev-2286	258	61	without	without	ADP
inlawrev-2286	258	62	that	that	DET
inlawrev-2286	258	63	state	state	NOUN
inlawrev-2286	258	64	.	.	PUNCT
inlawrev-2286	259	1	"	"	PUNCT
inlawrev-2286	259	2	the	the	DET
inlawrev-2286	259	3	court	court	NOUN
inlawrev-2286	259	4	also	also	ADV
inlawrev-2286	259	5	rejected	reject	VERB
inlawrev-2286	259	6	philco	philco	PROPN
inlawrev-2286	259	7	-	-	PUNCT
inlawrev-2286	259	8	ford	ford	NOUN
inlawrev-2286	259	9	's	's	PART
inlawrev-2286	259	10	contention	contention	NOUN
inlawrev-2286	259	11	that	that	SCONJ
inlawrev-2286	259	12	the	the	DET
inlawrev-2286	259	13	claimed	claim	VERB
inlawrev-2286	259	14	exemption	exemption	NOUN
inlawrev-2286	259	15	in	in	ADP
inlawrev-2286	259	16	their	their	PRON
inlawrev-2286	259	17	case	case	NOUN
inlawrev-2286	259	18	was	be	AUX
inlawrev-2286	259	19	controlled	control	VERB
inlawrev-2286	259	20	by	by	ADP
inlawrev-2286	259	21	a	a	DET
inlawrev-2286	259	22	case	case	NOUN
inlawrev-2286	259	23	from	from	ADP
inlawrev-2286	259	24	the	the	DET
inlawrev-2286	259	25	previous	previous	ADJ
inlawrev-2286	259	26	year	year	NOUN
inlawrev-2286	259	27	that	that	PRON
inlawrev-2286	259	28	was	be	AUX
inlawrev-2286	259	29	based	base	VERB
inlawrev-2286	259	30	upon	upon	SCONJ
inlawrev-2286	259	31	similar	similar	ADJ
inlawrev-2286	259	32	facts	fact	NOUN
inlawrev-2286	259	33	.	.	PUNCT
inlawrev-2286	260	1	whirlpool	whirlpool	PROPN
inlawrev-2286	260	2	corp	corp	PROPN
inlawrev-2286	260	3	.	.	PROPN
inlawrev-2286	261	1	v.	v.	ADP
inlawrev-2286	261	2	state	state	PROPN
inlawrev-2286	261	3	bd	bd	PROPN
inlawrev-2286	261	4	.	.	PROPN
inlawrev-2286	261	5	of	of	ADP
inlawrev-2286	261	6	tax	tax	NOUN
inlawrev-2286	261	7	comm'rs	comm'rs	NOUN
inlawrev-2286	261	8	,	,	PUNCT
inlawrev-2286	261	9	338	338	NUM
inlawrev-2286	261	10	n.e.2d	n.e.2d	NOUN
inlawrev-2286	261	11	501	501	NUM
inlawrev-2286	261	12	(	(	PUNCT
inlawrev-2286	261	13	ind	ind	NOUN
inlawrev-2286	261	14	.	.	PUNCT
inlawrev-2286	262	1	ct	ct	PROPN
inlawrev-2286	262	2	.	.	PUNCT
inlawrev-2286	263	1	app	app	PROPN
inlawrev-2286	263	2	.	.	PROPN
inlawrev-2286	264	1	1975	1975	NUM
inlawrev-2286	264	2	)	)	PUNCT
inlawrev-2286	264	3	,	,	PUNCT
inlawrev-2286	264	4	noted	note	VERB
inlawrev-2286	264	5	in	in	ADP
inlawrev-2286	264	6	allington	allington	PROPN
inlawrev-2286	264	7	,	,	PUNCT
inlawrev-2286	264	8	taxation	taxation	NOUN
inlawrev-2286	264	9	,	,	PUNCT
inlawrev-2286	264	10	1976	1976	NUM
inlawrev-2286	264	11	survey	survey	NOUN
inlawrev-2286	264	12	of	of	ADP
inlawrev-2286	264	13	recent	recent	ADJ
inlawrev-2286	264	14	developments	development	NOUN
inlawrev-2286	264	15	in	in	ADP
inlawrev-2286	264	16	indiana	indiana	PROPN
inlawrev-2286	264	17	law	law	PROPN
inlawrev-2286	264	18	,	,	PUNCT
inlawrev-2286	264	19	10	10	NUM
inlawrev-2286	264	20	ind	ind	NOUN
inlawrev-2286	264	21	.	.	PUNCT
inlawrev-2286	265	1	l.	l.	PROPN
inlawrev-2286	265	2	rev	rev	PROPN
inlawrev-2286	265	3	.	.	PROPN
inlawrev-2286	265	4	340	340	NUM
inlawrev-2286	265	5	,	,	PUNCT
inlawrev-2286	265	6	358	358	NUM
inlawrev-2286	265	7	(	(	PUNCT
inlawrev-2286	265	8	1976	1976	NUM
inlawrev-2286	265	9	)	)	PUNCT
inlawrev-2286	265	10	,	,	PUNCT
inlawrev-2286	265	11	because	because	SCONJ
inlawrev-2286	265	12	the	the	DET
inlawrev-2286	265	13	result	result	NOUN
inlawrev-2286	265	14	in	in	ADP
inlawrev-2286	265	15	whirlpool	whirlpool	PROPN
inlawrev-2286	265	16	was	be	AUX
inlawrev-2286	265	17	based	base	VERB
inlawrev-2286	265	18	on	on	ADP
inlawrev-2286	265	19	an	an	DET
inlawrev-2286	265	20	acquiescence	acquiescence	NOUN
inlawrev-2286	265	21	theory	theory	NOUN
inlawrev-2286	265	22	which	which	PRON
inlawrev-2286	265	23	had	have	VERB
inlawrev-2286	265	24	no	no	DET
inlawrev-2286	265	25	application	application	NOUN
inlawrev-2286	265	26	to	to	ADP
inlawrev-2286	265	27	the	the	DET
inlawrev-2286	265	28	issues	issue	NOUN
inlawrev-2286	265	29	in	in	ADP
inlawrev-2286	265	30	philco	philco	NOUN
inlawrev-2286	265	31	-	-	PUNCT
inlawrev-2286	265	32	ford	ford	NOUN
inlawrev-2286	265	33	.	.	PUNCT
inlawrev-2286	266	1	further302	further302	PROPN
inlawrev-2286	266	2	indiana	indiana	PROPN
inlawrev-2286	266	3	law	law	PROPN
inlawrev-2286	266	4	review	review	NOUN
inlawrev-2286	267	1	[	[	X
inlawrev-2286	267	2	vol	vol	NOUN
inlawrev-2286	267	3	.	.	PUNCT
inlawrev-2286	267	4	11:292	11:292	NUM
inlawrev-2286	267	5	4	4	NUM
inlawrev-2286	267	6	.	.	PUNCT
inlawrev-2286	268	1	sales	sale	NOUN
inlawrev-2286	268	2	taxes	taxis	NOUN
inlawrev-2286	268	3	.	.	PUNCT
inlawrev-2286	269	1	—	—	PUNCT
inlawrev-2286	269	2	in	in	ADP
inlawrev-2286	269	3	indiana	indiana	PROPN
inlawrev-2286	269	4	department	department	PROPN
inlawrev-2286	269	5	of	of	ADP
inlawrev-2286	269	6	state	state	PROPN
inlawrev-2286	269	7	revenue	revenue	NOUN
inlawrev-2286	269	8	v.	v.	ADP
inlawrev-2286	269	9	associated	associated	PROPN
inlawrev-2286	269	10	beverage	beverage	PROPN
inlawrev-2286	269	11	co.	co.	PROPN
inlawrev-2286	269	12	,*'^	,*'^	PUNCT
inlawrev-2286	269	13	the	the	DET
inlawrev-2286	269	14	first	first	ADJ
inlawrev-2286	269	15	district	district	NOUN
inlawrev-2286	269	16	court	court	NOUN
inlawrev-2286	269	17	of	of	ADP
inlawrev-2286	269	18	appeals	appeal	NOUN
inlawrev-2286	269	19	held	hold	VERB
inlawrev-2286	269	20	that	that	SCONJ
inlawrev-2286	269	21	a	a	DET
inlawrev-2286	269	22	manufacturer	manufacturer	NOUN
inlawrev-2286	269	23	who	who	PRON
inlawrev-2286	269	24	purchases	purchase	VERB
inlawrev-2286	269	25	empty	empty	ADJ
inlawrev-2286	269	26	bottles	bottle	NOUN
inlawrev-2286	269	27	for	for	ADP
inlawrev-2286	269	28	the	the	DET
inlawrev-2286	269	29	purpose	purpose	NOUN
inlawrev-2286	269	30	of	of	ADP
inlawrev-2286	269	31	filling	fill	VERB
inlawrev-2286	269	32	them	they	PRON
inlawrev-2286	269	33	with	with	ADP
inlawrev-2286	269	34	its	its	PRON
inlawrev-2286	269	35	product	product	NOUN
inlawrev-2286	269	36	,	,	PUNCT
inlawrev-2286	269	37	in	in	ADP
inlawrev-2286	269	38	order	order	NOUN
inlawrev-2286	269	39	to	to	PART
inlawrev-2286	269	40	sell	sell	VERB
inlawrev-2286	269	41	its	its	PRON
inlawrev-2286	269	42	bottled	bottled	ADJ
inlawrev-2286	269	43	product	product	NOUN
inlawrev-2286	269	44	to	to	ADP
inlawrev-2286	269	45	the	the	DET
inlawrev-2286	269	46	public	public	NOUN
inlawrev-2286	269	47	,	,	PUNCT
inlawrev-2286	269	48	purchases	purchase	VERB
inlawrev-2286	269	49	the	the	DET
inlawrev-2286	269	50	bottles	bottle	NOUN
inlawrev-2286	269	51	for	for	ADP
inlawrev-2286	269	52	resale	resale	NOUN
inlawrev-2286	269	53	and	and	CCONJ
inlawrev-2286	269	54	not	not	PART
inlawrev-2286	269	55	for	for	ADP
inlawrev-2286	269	56	its	its	PRON
inlawrev-2286	269	57	own	own	ADJ
inlawrev-2286	269	58	use	use	NOUN
inlawrev-2286	269	59	.	.	PUNCT
inlawrev-2286	270	1	therefore	therefore	ADV
inlawrev-2286	270	2	,	,	PUNCT
inlawrev-2286	270	3	such	such	ADJ
inlawrev-2286	270	4	purchases	purchase	NOUN
inlawrev-2286	270	5	are	be	AUX
inlawrev-2286	270	6	exempt	exempt	ADJ
inlawrev-2286	270	7	from	from	ADP
inlawrev-2286	270	8	state	state	NOUN
inlawrev-2286	270	9	gross	gross	ADJ
inlawrev-2286	270	10	retail	retail	NOUN
inlawrev-2286	270	11	(	(	PUNCT
inlawrev-2286	270	12	sales	sale	NOUN
inlawrev-2286	270	13	)	)	PUNCT
inlawrev-2286	270	14	tax	tax	NOUN
inlawrev-2286	270	15	under	under	ADP
inlawrev-2286	270	16	the	the	DET
inlawrev-2286	270	17	resale	resale	NOUN
inlawrev-2286	270	18	exemption	exemption	NOUN
inlawrev-2286	270	19	.	.	PUNCT
inlawrev-2286	271	1	*	*	PUNCT
inlawrev-2286	271	2	*	*	PUNCT
inlawrev-2286	271	3	another	another	DET
inlawrev-2286	271	4	exemption	exemption	NOUN
inlawrev-2286	271	5	to	to	ADP
inlawrev-2286	271	6	the	the	DET
inlawrev-2286	271	7	state	state	NOUN
inlawrev-2286	271	8	sales	sale	NOUN
inlawrev-2286	271	9	tax	tax	NOUN
inlawrev-2286	271	10	is	be	AUX
inlawrev-2286	271	11	extended	extend	VERB
inlawrev-2286	271	12	to	to	ADP
inlawrev-2286	271	13	the	the	DET
inlawrev-2286	271	14	sale	sale	NOUN
inlawrev-2286	271	15	,	,	PUNCT
inlawrev-2286	271	16	storage	storage	NOUN
inlawrev-2286	271	17	,	,	PUNCT
inlawrev-2286	271	18	use	use	NOUN
inlawrev-2286	271	19	,	,	PUNCT
inlawrev-2286	271	20	or	or	CCONJ
inlawrev-2286	271	21	other	other	ADJ
inlawrev-2286	271	22	consumption	consumption	NOUN
inlawrev-2286	271	23	in	in	ADP
inlawrev-2286	271	24	indiana	indiana	PROPN
inlawrev-2286	271	25	of	of	ADP
inlawrev-2286	271	26	tangible	tangible	ADJ
inlawrev-2286	271	27	personal	personal	ADJ
inlawrev-2286	271	28	property	property	NOUN
inlawrev-2286	271	29	or	or	CCONJ
inlawrev-2286	271	30	service	service	NOUN
inlawrev-2286	271	31	that	that	PRON
inlawrev-2286	271	32	is	be	AUX
inlawrev-2286	271	33	directly	directly	ADV
inlawrev-2286	271	34	consumed	consume	VERB
inlawrev-2286	271	35	in	in	ADP
inlawrev-2286	271	36	the	the	DET
inlawrev-2286	271	37	rendering	rendering	NOUN
inlawrev-2286	271	38	of	of	ADP
inlawrev-2286	271	39	public	public	ADJ
inlawrev-2286	271	40	transportation	transportation	NOUN
inlawrev-2286	271	41	of	of	ADP
inlawrev-2286	271	42	persons	person	NOUN
inlawrev-2286	271	43	or	or	CCONJ
inlawrev-2286	271	44	property	property	NOUN
inlawrev-2286	271	45	.	.	PUNCT
inlawrev-2286	271	46	"	"	PUNCT
inlawrev-2286	272	1	in	in	ADP
inlawrev-2286	272	2	indianxi	indianxi	PROPN
inlawrev-2286	272	3	department	department	PROPN
inlawrev-2286	272	4	of	of	ADP
inlawrev-2286	272	5	state	state	PROPN
inlawrev-2286	272	6	revenue	revenue	PROPN
inlawrev-2286	272	7	v.	v.	ADP
inlawrev-2286	272	8	indianapolis	indianapolis	PROPN
inlawrev-2286	272	9	transit	transit	PROPN
inlawrev-2286	272	10	system	system	PROPN
inlawrev-2286	272	11	,	,	PUNCT
inlawrev-2286	272	12	inc	inc	PROPN
inlawrev-2286	272	13	.	.	PROPN
inlawrev-2286	272	14	,*'^	,*'^	PUNCT
inlawrev-2286	272	15	the	the	DET
inlawrev-2286	272	16	first	first	ADJ
inlawrev-2286	272	17	district	district	NOUN
inlawrev-2286	272	18	court	court	NOUN
inlawrev-2286	272	19	of	of	ADP
inlawrev-2286	272	20	appeals	appeals	PROPN
inlawrev-2286	272	21	found	find	VERB
inlawrev-2286	272	22	that	that	SCONJ
inlawrev-2286	272	23	the	the	DET
inlawrev-2286	272	24	foregoing	forego	VERB
inlawrev-2286	272	25	exemption	exemption	NOUN
inlawrev-2286	272	26	applied	apply	VERB
inlawrev-2286	272	27	to	to	ADP
inlawrev-2286	272	28	a	a	DET
inlawrev-2286	272	29	city	city	NOUN
inlawrev-2286	272	30	's	's	PART
inlawrev-2286	272	31	charter	charter	NOUN
inlawrev-2286	272	32	bus	bus	NOUN
inlawrev-2286	272	33	service	service	NOUN
inlawrev-2286	272	34	.	.	PUNCT
inlawrev-2286	273	1	in	in	ADP
inlawrev-2286	273	2	so	so	ADV
inlawrev-2286	273	3	ruling	ruling	NOUN
inlawrev-2286	273	4	,	,	PUNCT
inlawrev-2286	273	5	the	the	DET
inlawrev-2286	273	6	court	court	NOUN
inlawrev-2286	273	7	rejected	reject	VERB
inlawrev-2286	273	8	the	the	DET
inlawrev-2286	273	9	department	department	NOUN
inlawrev-2286	273	10	's	's	PART
inlawrev-2286	273	11	argument	argument	NOUN
inlawrev-2286	273	12	that	that	SCONJ
inlawrev-2286	273	13	the	the	DET
inlawrev-2286	273	14	bus	bus	NOUN
inlawrev-2286	273	15	charters	charter	NOUN
inlawrev-2286	273	16	were	be	AUX
inlawrev-2286	273	17	leases	lease	NOUN
inlawrev-2286	273	18	of	of	ADP
inlawrev-2286	273	19	tangible	tangible	ADJ
inlawrev-2286	273	20	personal	personal	ADJ
inlawrev-2286	273	21	property	property	NOUN
inlawrev-2286	273	22	and	and	CCONJ
inlawrev-2286	273	23	therefore	therefore	ADV
inlawrev-2286	273	24	subject	subject	ADJ
inlawrev-2286	273	25	to	to	ADP
inlawrev-2286	273	26	tax	tax	NOUN
inlawrev-2286	273	27	under	under	ADP
inlawrev-2286	273	28	indiana	indiana	PROPN
inlawrev-2286	273	29	code	code	PROPN
inlawrev-2286	273	30	section	section	NOUN
inlawrev-2286	273	31	6	6	NUM
inlawrev-2286	273	32	-	-	SYM
inlawrev-2286	273	33	2	2	NUM
inlawrev-2286	273	34	-	-	PUNCT
inlawrev-2286	273	35	1	1	NUM
inlawrev-2286	273	36	-	-	PUNCT
inlawrev-2286	273	37	38(1	38(1	NUM
inlawrev-2286	273	38	)	)	PUNCT
inlawrev-2286	273	39	,	,	PUNCT
inlawrev-2286	273	40	*	*	PUNCT
inlawrev-2286	273	41	*	*	VERB
inlawrev-2286	273	42	which	which	PRON
inlawrev-2286	273	43	makes	make	VERB
inlawrev-2286	273	44	leases	lease	NOUN
inlawrev-2286	273	45	by	by	ADP
inlawrev-2286	273	46	all	all	DET
inlawrev-2286	273	47	persons	person	NOUN
inlawrev-2286	273	48	except	except	SCONJ
inlawrev-2286	273	49	public	public	ADJ
inlawrev-2286	273	50	utilities	utility	NOUN
inlawrev-2286	273	51	subject	subject	ADJ
inlawrev-2286	273	52	to	to	ADP
inlawrev-2286	273	53	tax	tax	NOUN
inlawrev-2286	273	54	.	.	PUNCT
inlawrev-2286	274	1	deciding	decide	VERB
inlawrev-2286	274	2	whether	whether	SCONJ
inlawrev-2286	274	3	the	the	DET
inlawrev-2286	274	4	charter	charter	NOUN
inlawrev-2286	274	5	system	system	NOUN
inlawrev-2286	274	6	created	create	VERB
inlawrev-2286	274	7	a	a	DET
inlawrev-2286	274	8	lessor	lessor	NOUN
inlawrev-2286	274	9	-	-	PUNCT
inlawrev-2286	274	10	lessee	lessee	NOUN
inlawrev-2286	274	11	relationship	relationship	NOUN
inlawrev-2286	274	12	was	be	AUX
inlawrev-2286	274	13	a	a	DET
inlawrev-2286	274	14	question	question	NOUN
inlawrev-2286	274	15	of	of	ADP
inlawrev-2286	274	16	fact	fact	NOUN
inlawrev-2286	274	17	dependent	dependent	ADJ
inlawrev-2286	274	18	upon	upon	SCONJ
inlawrev-2286	274	19	possession	possession	NOUN
inlawrev-2286	274	20	and	and	CCONJ
inlawrev-2286	274	21	right	right	ADJ
inlawrev-2286	274	22	to	to	ADP
inlawrev-2286	274	23	control.*^	control.*^	PROPN
inlawrev-2286	274	24	the	the	DET
inlawrev-2286	274	25	indicia	indicia	NOUN
inlawrev-2286	274	26	of	of	ADP
inlawrev-2286	274	27	a	a	DET
inlawrev-2286	274	28	lease	lease	NOUN
inlawrev-2286	274	29	were	be	AUX
inlawrev-2286	274	30	found	find	VERB
inlawrev-2286	274	31	not	not	PART
inlawrev-2286	274	32	to	to	PART
inlawrev-2286	274	33	be	be	AUX
inlawrev-2286	274	34	present	present	ADJ
inlawrev-2286	274	35	as	as	SCONJ
inlawrev-2286	274	36	the	the	DET
inlawrev-2286	274	37	court	court	NOUN
inlawrev-2286	274	38	recognized	recognize	VERB
inlawrev-2286	274	39	a	a	DET
inlawrev-2286	274	40	distinction	distinction	NOUN
inlawrev-2286	274	41	between	between	ADP
inlawrev-2286	274	42	charters	charter	NOUN
inlawrev-2286	274	43	and	and	CCONJ
inlawrev-2286	274	44	leases	lease	NOUN
inlawrev-2286	274	45	.	.	PUNCT
inlawrev-2286	275	1	*	*	PUNCT
inlawrev-2286	275	2	*	*	PUNCT
inlawrev-2286	275	3	more	more	ADJ
inlawrev-2286	275	4	,	,	PUNCT
inlawrev-2286	275	5	the	the	DET
inlawrev-2286	275	6	court	court	NOUN
inlawrev-2286	275	7	rejected	reject	VERB
inlawrev-2286	275	8	philco	philco	PROPN
inlawrev-2286	275	9	-	-	PUNCT
inlawrev-2286	275	10	ford	ford	NOUN
inlawrev-2286	275	11	's	's	PART
inlawrev-2286	275	12	claim	claim	NOUN
inlawrev-2286	275	13	that	that	SCONJ
inlawrev-2286	275	14	a	a	DET
inlawrev-2286	275	15	regulation	regulation	NOUN
inlawrev-2286	275	16	exempted	exempt	VERB
inlawrev-2286	275	17	the	the	DET
inlawrev-2286	275	18	property	property	NOUN
inlawrev-2286	275	19	from	from	ADP
inlawrev-2286	275	20	tax	tax	NOUN
inlawrev-2286	275	21	.	.	PUNCT
inlawrev-2286	276	1	the	the	DET
inlawrev-2286	276	2	regulation	regulation	NOUN
inlawrev-2286	276	3	,	,	PUNCT
inlawrev-2286	276	4	state	state	NOUN
inlawrev-2286	276	5	board	board	NOUN
inlawrev-2286	276	6	of	of	ADP
inlawrev-2286	276	7	tax	tax	NOUN
inlawrev-2286	276	8	commissioners	commissioner	NOUN
inlawrev-2286	276	9	regulation	regulation	VERB
inlawrev-2286	276	10	no	no	INTJ
inlawrev-2286	276	11	.	.	PROPN
inlawrev-2286	277	1	16	16	NUM
inlawrev-2286	277	2	(	(	PUNCT
inlawrev-2286	277	3	1966	1966	NUM
inlawrev-2286	277	4	)	)	PUNCT
inlawrev-2286	277	5	,	,	PUNCT
inlawrev-2286	277	6	however	however	ADV
inlawrev-2286	277	7	,	,	PUNCT
inlawrev-2286	277	8	stated	state	VERB
inlawrev-2286	277	9	in	in	ADP
inlawrev-2286	277	10	§	§	PROPN
inlawrev-2286	277	11	1.7	1.7	NUM
inlawrev-2286	277	12	that	that	PRON
inlawrev-2286	277	13	it	it	PRON
inlawrev-2286	277	14	was	be	AUX
inlawrev-2286	277	15	not	not	PART
inlawrev-2286	277	16	to	to	PART
inlawrev-2286	277	17	be	be	AUX
inlawrev-2286	277	18	extended	extend	VERB
inlawrev-2286	277	19	to	to	PART
inlawrev-2286	277	20	provide	provide	VERB
inlawrev-2286	277	21	exemptions	exemption	NOUN
inlawrev-2286	277	22	beyond	beyond	ADP
inlawrev-2286	277	23	those	those	PRON
inlawrev-2286	277	24	required	require	VERB
inlawrev-2286	277	25	by	by	ADP
inlawrev-2286	277	26	the	the	DET
inlawrev-2286	277	27	commerce	commerce	NOUN
inlawrev-2286	277	28	clause	clause	NOUN
inlawrev-2286	277	29	.	.	PUNCT
inlawrev-2286	278	1	additionally	additionally	ADV
inlawrev-2286	278	2	,	,	PUNCT
inlawrev-2286	278	3	the	the	DET
inlawrev-2286	278	4	court	court	NOUN
inlawrev-2286	278	5	noted	note	VERB
inlawrev-2286	278	6	that	that	SCONJ
inlawrev-2286	278	7	philco	philco	PROPN
inlawrev-2286	278	8	-	-	PUNCT
inlawrev-2286	278	9	ford	ford	PROPN
inlawrev-2286	278	10	had	have	AUX
inlawrev-2286	278	11	failed	fail	VERB
inlawrev-2286	278	12	to	to	PART
inlawrev-2286	278	13	satisfy	satisfy	VERB
inlawrev-2286	278	14	§	§	PROPN
inlawrev-2286	278	15	1.6	1.6	NUM
inlawrev-2286	278	16	of	of	ADP
inlawrev-2286	278	17	the	the	DET
inlawrev-2286	278	18	regulation	regulation	NOUN
inlawrev-2286	278	19	,	,	PUNCT
inlawrev-2286	278	20	which	which	PRON
inlawrev-2286	278	21	defined	define	VERB
inlawrev-2286	278	22	the	the	DET
inlawrev-2286	278	23	statutory	statutory	ADJ
inlawrev-2286	278	24	term	term	NOUN
inlawrev-2286	278	25	"	"	PUNCT
inlawrev-2286	278	26	original	original	ADJ
inlawrev-2286	278	27	package	package	NOUN
inlawrev-2286	278	28	.	.	PUNCT
inlawrev-2286	278	29	"	"	PUNCT
inlawrev-2286	279	1	that	that	DET
inlawrev-2286	279	2	definition	definition	NOUN
inlawrev-2286	279	3	required	require	VERB
inlawrev-2286	279	4	the	the	DET
inlawrev-2286	279	5	original	original	ADJ
inlawrev-2286	279	6	bill	bill	NOUN
inlawrev-2286	279	7	of	of	ADP
inlawrev-2286	279	8	lading	lading	NOUN
inlawrev-2286	279	9	to	to	PART
inlawrev-2286	279	10	include	include	VERB
inlawrev-2286	279	11	a	a	DET
inlawrev-2286	279	12	designation	designation	NOUN
inlawrev-2286	279	13	that	that	SCONJ
inlawrev-2286	279	14	the	the	DET
inlawrev-2286	279	15	package	package	NOUN
inlawrev-2286	279	16	is	be	AUX
inlawrev-2286	279	17	committed	commit	VERB
inlawrev-2286	279	18	for	for	ADP
inlawrev-2286	279	19	transshipment	transshipment	NOUN
inlawrev-2286	279	20	to	to	ADP
inlawrev-2286	279	21	an	an	DET
inlawrev-2286	279	22	out	out	ADP
inlawrev-2286	279	23	of	of	ADP
inlawrev-2286	279	24	state	state	NOUN
inlawrev-2286	279	25	destination	destination	NOUN
inlawrev-2286	279	26	.	.	PUNCT
inlawrev-2286	280	1	the	the	DET
inlawrev-2286	280	2	court	court	NOUN
inlawrev-2286	280	3	stated	state	VERB
inlawrev-2286	280	4	that	that	SCONJ
inlawrev-2286	280	5	philco	philco	PROPN
inlawrev-2286	280	6	-	-	PUNCT
inlawrev-2286	280	7	ford	ford	PROPN
inlawrev-2286	280	8	had	have	AUX
inlawrev-2286	280	9	failed	fail	VERB
inlawrev-2286	280	10	to	to	PART
inlawrev-2286	280	11	satisfy	satisfy	VERB
inlawrev-2286	280	12	the	the	DET
inlawrev-2286	280	13	requirements	requirement	NOUN
inlawrev-2286	280	14	in	in	ADP
inlawrev-2286	280	15	that	that	SCONJ
inlawrev-2286	280	16	the	the	DET
inlawrev-2286	280	17	original	original	ADJ
inlawrev-2286	280	18	bills	bill	NOUN
inlawrev-2286	280	19	of	of	ADP
inlawrev-2286	280	20	lading	lading	NOUN
inlawrev-2286	280	21	did	do	AUX
inlawrev-2286	280	22	not	not	PART
inlawrev-2286	280	23	commit	commit	VERB
inlawrev-2286	280	24	the	the	DET
inlawrev-2286	280	25	appliances	appliance	NOUN
inlawrev-2286	280	26	to	to	PART
inlawrev-2286	280	27	definite	definite	VERB
inlawrev-2286	280	28	out	out	ADP
inlawrev-2286	280	29	of	of	ADP
inlawrev-2286	280	30	state	state	NOUN
inlawrev-2286	280	31	locations	location	NOUN
inlawrev-2286	280	32	but	but	CCONJ
inlawrev-2286	280	33	instead	instead	ADV
inlawrev-2286	280	34	listed	list	VERB
inlawrev-2286	280	35	muncie	muncie	PROPN
inlawrev-2286	280	36	as	as	ADP
inlawrev-2286	280	37	their	their	PRON
inlawrev-2286	280	38	destination	destination	NOUN
inlawrev-2286	280	39	with	with	ADP
inlawrev-2286	280	40	the	the	DET
inlawrev-2286	280	41	additional	additional	ADJ
inlawrev-2286	280	42	designation	designation	NOUN
inlawrev-2286	280	43	,	,	PUNCT
inlawrev-2286	280	44	"	"	PUNCT
inlawrev-2286	280	45	for	for	ADP
inlawrev-2286	280	46	storage	storage	NOUN
inlawrev-2286	280	47	in	in	ADP
inlawrev-2286	280	48	transit	transit	NOUN
inlawrev-2286	280	49	to	to	ADP
inlawrev-2286	280	50	an	an	DET
inlawrev-2286	280	51	out	out	ADP
inlawrev-2286	280	52	of	of	ADP
inlawrev-2286	280	53	state	state	NOUN
inlawrev-2286	280	54	des	des	PROPN
inlawrev-2286	280	55	.	.	PUNCT
inlawrev-2286	280	56	"	"	PUNCT
inlawrev-2286	280	57	356	356	NUM
inlawrev-2286	280	58	n.e.2d	n.e.2d	NOUN
inlawrev-2286	280	59	1382	1382	NUM
inlawrev-2286	280	60	-	-	SYM
inlawrev-2286	280	61	83	83	NUM
inlawrev-2286	280	62	.	.	PUNCT
inlawrev-2286	281	1	in	in	ADP
inlawrev-2286	281	2	light	light	NOUN
inlawrev-2286	281	3	of	of	ADP
inlawrev-2286	281	4	the	the	DET
inlawrev-2286	281	5	court	court	NOUN
inlawrev-2286	281	6	's	's	PART
inlawrev-2286	281	7	focus	focus	NOUN
inlawrev-2286	281	8	in	in	ADP
inlawrev-2286	281	9	philco	philco	NOUN
inlawrev-2286	281	10	-	-	PUNCT
inlawrev-2286	281	11	ford	ford	NOUN
inlawrev-2286	281	12	,	,	PUNCT
inlawrev-2286	281	13	the	the	DET
inlawrev-2286	281	14	practical	practical	ADJ
inlawrev-2286	281	15	reading	reading	NOUN
inlawrev-2286	281	16	of	of	ADP
inlawrev-2286	281	17	the	the	DET
inlawrev-2286	281	18	case	case	NOUN
inlawrev-2286	281	19	calls	call	VERB
inlawrev-2286	281	20	for	for	ADP
inlawrev-2286	281	21	strict	strict	ADJ
inlawrev-2286	281	22	compliance	compliance	NOUN
inlawrev-2286	281	23	with	with	ADP
inlawrev-2286	281	24	the	the	DET
inlawrev-2286	281	25	statute	statute	NOUN
inlawrev-2286	281	26	and	and	CCONJ
inlawrev-2286	281	27	the	the	DET
inlawrev-2286	281	28	departmental	departmental	ADJ
inlawrev-2286	281	29	regulations	regulation	NOUN
inlawrev-2286	281	30	in	in	ADP
inlawrev-2286	281	31	order	order	NOUN
inlawrev-2286	281	32	to	to	PART
inlawrev-2286	281	33	assure	assure	VERB
inlawrev-2286	281	34	coverage	coverage	NOUN
inlawrev-2286	281	35	under	under	ADP
inlawrev-2286	281	36	the	the	DET
inlawrev-2286	281	37	exemption	exemption	NOUN
inlawrev-2286	281	38	.	.	PUNCT
inlawrev-2286	282	1	•=^353	•=^353	PROPN
inlawrev-2286	282	2	n.e.2d	n.e.2d	NOUN
inlawrev-2286	282	3	544	544	NUM
inlawrev-2286	282	4	(	(	PUNCT
inlawrev-2286	282	5	ind	ind	NOUN
inlawrev-2286	282	6	.	.	PUNCT
inlawrev-2286	283	1	ct	ct	PROPN
inlawrev-2286	283	2	.	.	PUNCT
inlawrev-2286	284	1	app	app	PROPN
inlawrev-2286	284	2	.	.	PROPN
inlawrev-2286	284	3	1976	1976	NUM
inlawrev-2286	284	4	)	)	PUNCT
inlawrev-2286	284	5	.	.	PUNCT
inlawrev-2286	285	1	"	"	PUNCT
inlawrev-2286	285	2	ind	ind	PROPN
inlawrev-2286	285	3	.	.	PUNCT
inlawrev-2286	285	4	code	code	PROPN
inlawrev-2286	285	5	§	§	PROPN
inlawrev-2286	285	6	6	6	NUM
inlawrev-2286	285	7	-	-	SYM
inlawrev-2286	285	8	2	2	NUM
inlawrev-2286	285	9	-	-	PUNCT
inlawrev-2286	285	10	l-39(b)(9	l-39(b)(9	NOUN
inlawrev-2286	285	11	)	)	PUNCT
inlawrev-2286	285	12	(	(	PUNCT
inlawrev-2286	285	13	1976	1976	NUM
inlawrev-2286	285	14	)	)	PUNCT
inlawrev-2286	285	15	.	.	PUNCT
inlawrev-2286	286	1	"	"	PUNCT
inlawrev-2286	286	2	m	m	VERB
inlawrev-2286	286	3	§	§	VERB
inlawrev-2286	286	4	6	6	NUM
inlawrev-2286	286	5	-	-	SYM
inlawrev-2286	286	6	2	2	NUM
inlawrev-2286	286	7	-	-	PUNCT
inlawrev-2286	286	8	l-39(b)(4	l-39(b)(4	NOUN
inlawrev-2286	286	9	)	)	PUNCT
inlawrev-2286	286	10	.	.	PUNCT
inlawrev-2286	287	1	"	"	PUNCT
inlawrev-2286	287	2	356	356	NUM
inlawrev-2286	287	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	287	4	1204	1204	NUM
inlawrev-2286	287	5	(	(	PUNCT
inlawrev-2286	287	6	ind	ind	NOUN
inlawrev-2286	287	7	.	.	PUNCT
inlawrev-2286	288	1	ct	ct	PROPN
inlawrev-2286	288	2	.	.	PUNCT
inlawrev-2286	289	1	app	app	PROPN
inlawrev-2286	289	2	.	.	PROPN
inlawrev-2286	289	3	1976	1976	NUM
inlawrev-2286	289	4	)	)	PUNCT
inlawrev-2286	289	5	.	.	PUNCT
inlawrev-2286	290	1	"	"	PUNCT
inlawrev-2286	290	2	ind	ind	PROPN
inlawrev-2286	290	3	.	.	PUNCT
inlawrev-2286	290	4	code	code	PROPN
inlawrev-2286	290	5	§	§	PROPN
inlawrev-2286	290	6	6	6	NUM
inlawrev-2286	290	7	-	-	SYM
inlawrev-2286	290	8	2	2	NUM
inlawrev-2286	290	9	-	-	PUNCT
inlawrev-2286	290	10	1	1	NUM
inlawrev-2286	290	11	-	-	PUNCT
inlawrev-2286	290	12	38(1	38(1	NUM
inlawrev-2286	290	13	)	)	PUNCT
inlawrev-2286	290	14	(	(	PUNCT
inlawrev-2286	290	15	1976	1976	NUM
inlawrev-2286	290	16	)	)	PUNCT
inlawrev-2286	290	17	.	.	PUNCT
inlawrev-2286	291	1	"	"	PUNCT
inlawrev-2286	291	2	356	356	NUM
inlawrev-2286	291	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	291	4	at	at	ADP
inlawrev-2286	291	5	1209	1209	NUM
inlawrev-2286	291	6	-	-	SYM
inlawrev-2286	291	7	10	10	NUM
inlawrev-2286	291	8	.	.	PUNCT
inlawrev-2286	292	1	in	in	ADP
inlawrev-2286	292	2	regard	regard	NOUN
inlawrev-2286	292	3	to	to	ADP
inlawrev-2286	292	4	the	the	DET
inlawrev-2286	292	5	right	right	NOUN
inlawrev-2286	292	6	to	to	PART
inlawrev-2286	292	7	control	control	VERB
inlawrev-2286	292	8	question	question	NOUN
inlawrev-2286	292	9	,	,	PUNCT
inlawrev-2286	292	10	the	the	DET
inlawrev-2286	292	11	court	court	NOUN
inlawrev-2286	292	12	enumerated	enumerate	VERB
inlawrev-2286	292	13	the	the	DET
inlawrev-2286	292	14	following	following	ADJ
inlawrev-2286	292	15	factors	factor	NOUN
inlawrev-2286	292	16	,	,	PUNCT
inlawrev-2286	292	17	gleaned	glean	VERB
inlawrev-2286	292	18	from	from	ADP
inlawrev-2286	292	19	an	an	DET
inlawrev-2286	292	20	oregon	oregon	NOUN
inlawrev-2286	292	21	case	case	NOUN
inlawrev-2286	292	22	,	,	PUNCT
inlawrev-2286	292	23	thomas	thomas	PROPN
inlawrev-2286	292	24	v.	v.	PROPN
inlawrev-2286	292	25	foglio	foglio	PROPN
inlawrev-2286	292	26	,	,	PUNCT
inlawrev-2286	292	27	225	225	NUM
inlawrev-2286	292	28	ore	ore	NOUN
inlawrev-2286	292	29	.	.	PUNCT
inlawrev-2286	293	1	540	540	NUM
inlawrev-2286	293	2	,	,	PUNCT
inlawrev-2286	293	3	358	358	NUM
inlawrev-2286	293	4	p.2d	p.2d	SYM
inlawrev-2286	293	5	1066	1066	NUM
inlawrev-2286	293	6	(	(	PUNCT
inlawrev-2286	293	7	1961	1961	NUM
inlawrev-2286	293	8	)	)	PUNCT
inlawrev-2286	293	9	,	,	PUNCT
inlawrev-2286	293	10	as	as	ADP
inlawrev-2286	293	11	helpful	helpful	ADJ
inlawrev-2286	293	12	in	in	ADP
inlawrev-2286	293	13	resolving	resolve	VERB
inlawrev-2286	293	14	the	the	DET
inlawrev-2286	293	15	issue	issue	NOUN
inlawrev-2286	293	16	:	:	PUNCT
inlawrev-2286	293	17	(	(	PUNCT
inlawrev-2286	293	18	1	1	X
inlawrev-2286	293	19	)	)	PUNCT
inlawrev-2286	293	20	employment	employment	NOUN
inlawrev-2286	293	21	of	of	ADP
inlawrev-2286	293	22	the	the	DET
inlawrev-2286	293	23	driver	driver	NOUN
inlawrev-2286	293	24	,	,	PUNCT
inlawrev-2286	293	25	(	(	PUNCT
inlawrev-2286	293	26	2	2	X
inlawrev-2286	293	27	)	)	PUNCT
inlawrev-2286	293	28	right	right	NOUN
inlawrev-2286	293	29	to	to	ADP
inlawrev-2286	293	30	direct	direct	ADJ
inlawrev-2286	293	31	movement	movement	NOUN
inlawrev-2286	293	32	of	of	ADP
inlawrev-2286	293	33	the	the	DET
inlawrev-2286	293	34	bus	bus	NOUN
inlawrev-2286	293	35	,	,	PUNCT
inlawrev-2286	293	36	(	(	PUNCT
inlawrev-2286	293	37	3	3	X
inlawrev-2286	293	38	)	)	PUNCT
inlawrev-2286	293	39	obligation	obligation	NOUN
inlawrev-2286	293	40	to	to	PART
inlawrev-2286	293	41	pay	pay	VERB
inlawrev-2286	293	42	costs	cost	NOUN
inlawrev-2286	293	43	and	and	CCONJ
inlawrev-2286	293	44	repairs	repair	NOUN
inlawrev-2286	293	45	,	,	PUNCT
inlawrev-2286	293	46	(	(	PUNCT
inlawrev-2286	293	47	4	4	X
inlawrev-2286	293	48	)	)	PUNCT
inlawrev-2286	293	49	obligation	obligation	NOUN
inlawrev-2286	293	50	to	to	PART
inlawrev-2286	293	51	pay	pay	VERB
inlawrev-2286	293	52	fuel	fuel	NOUN
inlawrev-2286	293	53	costs	cost	NOUN
inlawrev-2286	293	54	,	,	PUNCT
inlawrev-2286	293	55	(	(	PUNCT
inlawrev-2286	293	56	5	5	X
inlawrev-2286	293	57	)	)	PUNCT
inlawrev-2286	293	58	responsibility	responsibility	NOUN
inlawrev-2286	293	59	of	of	ADP
inlawrev-2286	293	60	garaging	garage	VERB
inlawrev-2286	293	61	the	the	DET
inlawrev-2286	293	62	vehicle	vehicle	NOUN
inlawrev-2286	293	63	,	,	PUNCT
inlawrev-2286	293	64	and	and	CCONJ
inlawrev-2286	293	65	(	(	PUNCT
inlawrev-2286	293	66	6	6	NUM
inlawrev-2286	293	67	)	)	PUNCT
inlawrev-2286	293	68	payment	payment	NOUN
inlawrev-2286	293	69	of	of	ADP
inlawrev-2286	293	70	insurance	insurance	NOUN
inlawrev-2286	293	71	and	and	CCONJ
inlawrev-2286	293	72	license	license	NOUN
inlawrev-2286	293	73	fees	fee	NOUN
inlawrev-2286	293	74	.	.	PUNCT
inlawrev-2286	294	1	"	"	PUNCT
inlawrev-2286	294	2	356	356	NUM
inlawrev-2286	294	3	n.e.2d	n.e.2d	NOUN
inlawrev-2286	294	4	at	at	ADP
inlawrev-2286	294	5	1210	1210	NUM
inlawrev-2286	294	6	.	.	PUNCT
inlawrev-2286	295	1	1977	1977	NUM
inlawrev-2286	295	2	]	]	PUNCT
inlawrev-2286	295	3	surveytaxation	surveytaxation	NOUN
inlawrev-2286	295	4	303	303	NUM
inlawrev-2286	295	5	5	5	NUM
inlawrev-2286	295	6	.	.	PUNCT
inlawrev-2286	295	7	tax	tax	NOUN
inlawrev-2286	295	8	procedure	procedure	NOUN
inlawrev-2286	295	9	—	—	PUNCT
inlawrev-2286	295	10	the	the	DET
inlawrev-2286	295	11	federal	federal	ADJ
inlawrev-2286	295	12	tax	tax	NOUN
inlawrev-2286	295	13	injunction	injunction	NOUN
inlawrev-2286	295	14	^cf	^cf	PROPN
inlawrev-2286	295	15	.	.	PUNCT
inlawrev-2286	296	1	—	—	PUNCT
inlawrev-2286	296	2	there	there	PRON
inlawrev-2286	296	3	is	be	VERB
inlawrev-2286	296	4	a	a	DET
inlawrev-2286	296	5	longstanding	longstanding	ADJ
inlawrev-2286	296	6	federal	federal	ADJ
inlawrev-2286	296	7	judicial	judicial	ADJ
inlawrev-2286	296	8	policy	policy	NOUN
inlawrev-2286	296	9	against	against	ADP
inlawrev-2286	296	10	interfering	interfere	VERB
inlawrev-2286	296	11	in	in	ADP
inlawrev-2286	296	12	matters	matter	NOUN
inlawrev-2286	296	13	of	of	ADP
inlawrev-2286	296	14	state	state	NOUN
inlawrev-2286	296	15	taxation	taxation	NOUN
inlawrev-2286	296	16	.	.	PUNCT
inlawrev-2286	297	1	'	'	PUNCT
inlawrev-2286	298	1	*	*	PUNCT
inlawrev-2286	298	2	that	that	DET
inlawrev-2286	298	3	policy	policy	NOUN
inlawrev-2286	298	4	has	have	AUX
inlawrev-2286	298	5	been	be	AUX
inlawrev-2286	298	6	codified	codify	VERB
inlawrev-2286	298	7	in	in	ADP
inlawrev-2286	298	8	the	the	DET
inlawrev-2286	298	9	tax	tax	NOUN
inlawrev-2286	298	10	injunction	injunction	NOUN
inlawrev-2286	298	11	act	act	NOUN
inlawrev-2286	298	12	of	of	ADP
inlawrev-2286	298	13	1937	1937	NUM
inlawrev-2286	298	14	j	j	PROPN
inlawrev-2286	298	15	°	°	PROPN
inlawrev-2286	298	16	which	which	PRON
inlawrev-2286	298	17	precludes	preclude	VERB
inlawrev-2286	298	18	federal	federal	ADJ
inlawrev-2286	298	19	district	district	NOUN
inlawrev-2286	298	20	courts	court	NOUN
inlawrev-2286	298	21	from	from	ADP
inlawrev-2286	298	22	enjoining	enjoin	VERB
inlawrev-2286	298	23	,	,	PUNCT
inlawrev-2286	298	24	restraining	restrain	VERB
inlawrev-2286	298	25	,	,	PUNCT
inlawrev-2286	298	26	or	or	CCONJ
inlawrev-2286	298	27	suspending	suspend	VERB
inlawrev-2286	298	28	the	the	DET
inlawrev-2286	298	29	assessment	assessment	NOUN
inlawrev-2286	298	30	,	,	PUNCT
inlawrev-2286	298	31	levy	levy	NOUN
inlawrev-2286	298	32	,	,	PUNCT
inlawrev-2286	298	33	or	or	CCONJ
inlawrev-2286	298	34	collection	collection	NOUN
inlawrev-2286	298	35	of	of	ADP
inlawrev-2286	298	36	a	a	DET
inlawrev-2286	298	37	state	state	NOUN
inlawrev-2286	298	38	tax	tax	NOUN
inlawrev-2286	298	39	in	in	ADP
inlawrev-2286	298	40	cases	case	NOUN
inlawrev-2286	298	41	"	"	PUNCT
inlawrev-2286	298	42	where	where	SCONJ
inlawrev-2286	298	43	a	a	DET
inlawrev-2286	298	44	plain	plain	ADJ
inlawrev-2286	298	45	,	,	PUNCT
inlawrev-2286	298	46	speedy	speedy	ADJ
inlawrev-2286	298	47	and	and	CCONJ
inlawrev-2286	298	48	efficient	efficient	ADJ
inlawrev-2286	298	49	remedy	remedy	NOUN
inlawrev-2286	298	50	may	may	AUX
inlawrev-2286	298	51	be	be	AUX
inlawrev-2286	298	52	had	have	VERB
inlawrev-2286	298	53	in	in	ADP
inlawrev-2286	298	54	the	the	DET
inlawrev-2286	298	55	courts	court	NOUN
inlawrev-2286	298	56	of	of	ADP
inlawrev-2286	298	57	such	such	ADJ
inlawrev-2286	298	58	state	state	NOUN
inlawrev-2286	298	59	.	.	PUNCT
inlawrev-2286	299	1	"	"	PUNCT
inlawrev-2286	299	2	"	"	PUNCT
inlawrev-2286	299	3	the	the	DET
inlawrev-2286	299	4	effect	effect	NOUN
inlawrev-2286	299	5	of	of	ADP
inlawrev-2286	299	6	the	the	DET
inlawrev-2286	299	7	act	act	NOUN
inlawrev-2286	299	8	is	be	AUX
inlawrev-2286	299	9	to	to	PART
inlawrev-2286	299	10	divest	divest	VERB
inlawrev-2286	299	11	the	the	DET
inlawrev-2286	299	12	district	district	NOUN
inlawrev-2286	299	13	courts	court	NOUN
inlawrev-2286	299	14	of	of	ADP
inlawrev-2286	299	15	jurisdiction	jurisdiction	NOUN
inlawrev-2286	299	16	over	over	ADP
inlawrev-2286	299	17	claims	claim	NOUN
inlawrev-2286	299	18	for	for	ADP
inlawrev-2286	299	19	equitable	equitable	ADJ
inlawrev-2286	299	20	relief	relief	NOUN
inlawrev-2286	299	21	against	against	ADP
inlawrev-2286	299	22	state	state	NOUN
inlawrev-2286	299	23	taxing	tax	VERB
inlawrev-2286	299	24	authorities	authority	NOUN
inlawrev-2286	299	25	when	when	SCONJ
inlawrev-2286	299	26	the	the	DET
inlawrev-2286	299	27	aggrieved	aggrieved	ADJ
inlawrev-2286	299	28	taxpayer	taxpayer	NOUN
inlawrev-2286	299	29	has	have	VERB
inlawrev-2286	299	30	a	a	DET
inlawrev-2286	299	31	"	"	PUNCT
inlawrev-2286	299	32	plain	plain	ADJ
inlawrev-2286	299	33	,	,	PUNCT
inlawrev-2286	299	34	speedy	speedy	ADJ
inlawrev-2286	299	35	and	and	CCONJ
inlawrev-2286	299	36	efficient	efficient	ADJ
inlawrev-2286	299	37	remedy	remedy	NOUN
inlawrev-2286	299	38	"	"	PUNCT
inlawrev-2286	299	39	in	in	ADP
inlawrev-2286	299	40	his	his	PRON
inlawrev-2286	299	41	state	state	NOUN
inlawrev-2286	299	42	judicial	judicial	ADJ
inlawrev-2286	299	43	system	system	NOUN
inlawrev-2286	299	44	.	.	PUNCT
inlawrev-2286	300	1	'^	'^	VERB
inlawrev-2286	300	2	the	the	DET
inlawrev-2286	300	3	fact	fact	NOUN
inlawrev-2286	300	4	that	that	SCONJ
inlawrev-2286	300	5	an	an	DET
inlawrev-2286	300	6	aggrieved	aggrieved	ADJ
inlawrev-2286	300	7	taxpayer	taxpayer	NOUN
inlawrev-2286	300	8	brings	bring	VERB
inlawrev-2286	300	9	his	his	PRON
inlawrev-2286	300	10	claim	claim	NOUN
inlawrev-2286	300	11	under	under	ADP
inlawrev-2286	300	12	the	the	DET
inlawrev-2286	300	13	civil	civil	ADJ
inlawrev-2286	300	14	rights	right	NOUN
inlawrev-2286	300	15	act	act	NOUN
inlawrev-2286	300	16	of	of	ADP
inlawrev-2286	300	17	1871	1871	NUM
inlawrev-2286	300	18	"	"	PUNCT
inlawrev-2286	300	19	does	do	AUX
inlawrev-2286	300	20	not	not	PART
inlawrev-2286	300	21	affect	affect	VERB
inlawrev-2286	300	22	application	application	NOUN
inlawrev-2286	300	23	of	of	ADP
inlawrev-2286	300	24	the	the	DET
inlawrev-2286	300	25	tax	tax	NOUN
inlawrev-2286	300	26	injunction	injunction	NOUN
inlawrev-2286	300	27	act;^	act;^	PROPN
inlawrev-2286	300	28	*	*	PROPN
inlawrev-2286	300	29	and	and	CCONJ
inlawrev-2286	300	30	contrary	contrary	ADJ
inlawrev-2286	300	31	to	to	ADP
inlawrev-2286	300	32	the	the	DET
inlawrev-2286	300	33	general	general	ADJ
inlawrev-2286	300	34	rule	rule	NOUN
inlawrev-2286	300	35	of	of	ADP
inlawrev-2286	300	36	not	not	PART
inlawrev-2286	300	37	requiring	require	VERB
inlawrev-2286	300	38	exhaustion	exhaustion	NOUN
inlawrev-2286	300	39	of	of	ADP
inlawrev-2286	300	40	state	state	NOUN
inlawrev-2286	300	41	remedies	remedy	NOUN
inlawrev-2286	300	42	in	in	ADP
inlawrev-2286	300	43	section	section	NOUN
inlawrev-2286	300	44	1983	1983	NUM
inlawrev-2286	300	45	cases,^^	cases,^^	NOUN
inlawrev-2286	300	46	when	when	SCONJ
inlawrev-2286	300	47	the	the	DET
inlawrev-2286	300	48	tax	tax	NOUN
inlawrev-2286	300	49	injunction	injunction	NOUN
inlawrev-2286	300	50	act	act	NOUN
inlawrev-2286	300	51	is	be	AUX
inlawrev-2286	300	52	applicable	applicable	ADJ
inlawrev-2286	300	53	all	all	DET
inlawrev-2286	300	54	available	available	ADJ
inlawrev-2286	300	55	state	state	NOUN
inlawrev-2286	300	56	administrative	administrative	ADJ
inlawrev-2286	300	57	and	and	CCONJ
inlawrev-2286	300	58	judicial	judicial	ADJ
inlawrev-2286	300	59	remedies	remedy	NOUN
inlawrev-2286	300	60	must	must	AUX
inlawrev-2286	300	61	be	be	AUX
inlawrev-2286	300	62	exhausted	exhaust	VERB
inlawrev-2286	300	63	before	before	SCONJ
inlawrev-2286	300	64	a	a	DET
inlawrev-2286	300	65	federal	federal	ADJ
inlawrev-2286	300	66	court	court	NOUN
inlawrev-2286	300	67	may	may	AUX
inlawrev-2286	300	68	entertain	entertain	VERB
inlawrev-2286	300	69	a	a	DET
inlawrev-2286	300	70	section	section	NOUN
inlawrev-2286	300	71	1983	1983	NUM
inlawrev-2286	300	72	claim	claim	NOUN
inlawrev-2286	300	73	based	base	VERB
inlawrev-2286	300	74	upon	upon	SCONJ
inlawrev-2286	300	75	state	state	NOUN
inlawrev-2286	300	76	tax	tax	NOUN
inlawrev-2286	300	77	law.^	law.^	PROPN
inlawrev-2286	300	78	*	*	PUNCT
inlawrev-2286	300	79	as	as	SCONJ
inlawrev-2286	300	80	chief	chief	ADJ
inlawrev-2286	300	81	judge	judge	NOUN
inlawrev-2286	300	82	eschbach	eschbach	NOUN
inlawrev-2286	300	83	stated	state	VERB
inlawrev-2286	300	84	in	in	ADP
inlawrev-2286	300	85	green	green	PROPN
inlawrev-2286	300	86	v.	v.	ADP
inlawrev-2286	300	87	klinkofe	klinkofe	PROPN
inlawrev-2286	300	88	,	,	PUNCT
inlawrev-2286	300	89	''	''	PUNCT
inlawrev-2286	300	90	'	'	PUNCT
inlawrev-2286	300	91	'	'	PUNCT
inlawrev-2286	300	92	the	the	DET
inlawrev-2286	300	93	central	central	ADJ
inlawrev-2286	300	94	issue	issue	NOUN
inlawrev-2286	300	95	in	in	ADP
inlawrev-2286	300	96	a	a	DET
inlawrev-2286	300	97	case	case	NOUN
inlawrev-2286	300	98	where	where	SCONJ
inlawrev-2286	300	99	the	the	DET
inlawrev-2286	300	100	tax	tax	NOUN
inlawrev-2286	300	101	injunction	injunction	NOUN
inlawrev-2286	300	102	act	act	NOUN
inlawrev-2286	300	103	is	be	AUX
inlawrev-2286	300	104	called	call	VERB
inlawrev-2286	300	105	into	into	ADP
inlawrev-2286	300	106	ques	que	NOUN
inlawrev-2286	300	107	;	;	PUNCT
inlawrev-2286	300	108	'	'	PUNCT
inlawrev-2286	300	109	tion	tion	NOUN
inlawrev-2286	300	110	is	be	AUX
inlawrev-2286	300	111	whether	whether	SCONJ
inlawrev-2286	300	112	the	the	DET
inlawrev-2286	300	113	state	state	NOUN
inlawrev-2286	300	114	courts	court	NOUN
inlawrev-2286	300	115	provide	provide	VERB
inlawrev-2286	300	116	"	"	PUNCT
inlawrev-2286	300	117	a	a	DET
inlawrev-2286	300	118	plain	plain	ADJ
inlawrev-2286	300	119	,	,	PUNCT
inlawrev-2286	300	120	speedy	speedy	ADJ
inlawrev-2286	300	121	and	and	CCONJ
inlawrev-2286	300	122	efficient	efficient	ADJ
inlawrev-2286	300	123	remedy	remedy	NOUN
inlawrev-2286	300	124	"	"	PUNCT
inlawrev-2286	300	125	to	to	ADP
inlawrev-2286	300	126	the	the	DET
inlawrev-2286	300	127	aggrieved	aggrieved	ADJ
inlawrev-2286	300	128	taxpayer	taxpayer	NOUN
inlawrev-2286	300	129	.	.	PUNCT
inlawrev-2286	301	1	in	in	ADP
inlawrev-2286	301	2	green	green	PROPN
inlawrev-2286	301	3	,	,	PUNCT
inlawrev-2286	301	4	the	the	DET
inlawrev-2286	301	5	united	united	PROPN
inlawrev-2286	301	6	states	states	PROPN
inlawrev-2286	301	7	district	district	PROPN
inlawrev-2286	301	8	court	court	NOUN
inlawrev-2286	301	9	for	for	ADP
inlawrev-2286	301	10	the	the	DET
inlawrev-2286	301	11	northern	northern	ADJ
inlawrev-2286	301	12	district	district	PROPN
inlawrev-2286	301	13	of	of	ADP
inlawrev-2286	301	14	indiana	indiana	PROPN
inlawrev-2286	301	15	had	have	VERB
inlawrev-2286	301	16	occa"see	occa"see	PROPN
inlawrev-2286	301	17	great	great	ADJ
inlawrev-2286	301	18	lakes	lake	NOUN
inlawrev-2286	301	19	dredge	dredge	VERB
inlawrev-2286	301	20	&	&	CCONJ
inlawrev-2286	301	21	dock	dock	PROPN
inlawrev-2286	301	22	co.	co.	PROPN
inlawrev-2286	302	1	v.	v.	PROPN
inlawrev-2286	302	2	huffman	huffman	PROPN
inlawrev-2286	302	3	,	,	PUNCT
inlawrev-2286	302	4	319	319	NUM
inlawrev-2286	302	5	u.s	u.s	PROPN
inlawrev-2286	302	6	.	.	PROPN
inlawrev-2286	302	7	293	293	NUM
inlawrev-2286	302	8	(	(	PUNCT
inlawrev-2286	302	9	1943	1943	NUM
inlawrev-2286	302	10	)	)	PUNCT
inlawrev-2286	302	11	;	;	PUNCT
inlawrev-2286	302	12	first	first	ADV
inlawrev-2286	302	13	nat'l	nat'l	PROPN
inlawrev-2286	302	14	l,^	l,^	PROPN
inlawrev-2286	302	15	bank	bank	PROPN
inlawrev-2286	302	16	v.	v.	ADP
inlawrev-2286	302	17	board	board	PROPN
inlawrev-2286	302	18	of	of	ADP
inlawrev-2286	302	19	county	county	PROPN
inlawrev-2286	302	20	comm'rs	comm'rs	NOUN
inlawrev-2286	302	21	,	,	PUNCT
inlawrev-2286	302	22	264	264	NUM
inlawrev-2286	302	23	u.s	u.s	PROPN
inlawrev-2286	302	24	.	.	PROPN
inlawrev-2286	302	25	450	450	NUM
inlawrev-2286	302	26	(	(	PUNCT
inlawrev-2286	302	27	1924	1924	NUM
inlawrev-2286	302	28	)	)	PUNCT
inlawrev-2286	302	29	.	.	PUNCT
inlawrev-2286	302	30	^	^	PUNCT
inlawrev-2286	303	1	'	'	PUNCT
inlawrev-2286	303	2	»	»	NUM
inlawrev-2286	303	3	28	28	NUM
inlawrev-2286	303	4	u.s.c	u.s.c	ADJ
inlawrev-2286	303	5	.	.	PUNCT
inlawrev-2286	304	1	§	§	PROPN
inlawrev-2286	304	2	1341	1341	NUM
inlawrev-2286	304	3	(	(	PUNCT
inlawrev-2286	304	4	1970	1970	NUM
inlawrev-2286	304	5	)	)	PUNCT
inlawrev-2286	304	6	.	.	PUNCT
inlawrev-2286	305	1	f	f	X
inlawrev-2286	306	1	"	"	PUNCT
inlawrev-2286	306	2	i	i	PRON
inlawrev-2286	306	3	d.	d.	PROPN
inlawrev-2286	306	4	*	*	PUNCT
inlawrev-2286	306	5	*	*	PUNCT
inlawrev-2286	306	6	*	*	PUNCT
inlawrev-2286	306	7	"	"	PUNCT
inlawrev-2286	306	8	in	in	ADP
inlawrev-2286	306	9	other	other	ADJ
inlawrev-2286	306	10	words	word	NOUN
inlawrev-2286	306	11	,	,	PUNCT
inlawrev-2286	306	12	when	when	SCONJ
inlawrev-2286	306	13	applicable	applicable	ADJ
inlawrev-2286	306	14	,	,	PUNCT
inlawrev-2286	306	15	the	the	DET
inlawrev-2286	306	16	tax	tax	NOUN
inlawrev-2286	306	17	injunction	injunction	NOUN
inlawrev-2286	306	18	act	act	NOUN
inlawrev-2286	306	19	effectively	effectively	ADV
inlawrev-2286	306	20	ousts	oust	VERB
inlawrev-2286	306	21	a	a	DET
inlawrev-2286	306	22	,	,	PUNCT
inlawrev-2286	306	23	,	,	PUNCT
inlawrev-2286	306	24	5	5	NUM
inlawrev-2286	306	25	,	,	PUNCT
inlawrev-2286	306	26	,	,	PUNCT
inlawrev-2286	306	27	federal	federal	ADJ
inlawrev-2286	306	28	court	court	NOUN
inlawrev-2286	306	29	of	of	ADP
inlawrev-2286	306	30	jurisdiction	jurisdiction	NOUN
inlawrev-2286	306	31	and	and	CCONJ
inlawrev-2286	306	32	mandatorily	mandatorily	NOUN
inlawrev-2286	306	33	forecloses	foreclose	VERB
inlawrev-2286	306	34	the	the	DET
inlawrev-2286	306	35	court	court	NOUN
inlawrev-2286	306	36	from	from	ADP
inlawrev-2286	306	37	granting	grant	VERB
inlawrev-2286	306	38	relief	relief	NOUN
inlawrev-2286	306	39	.	.	PUNCT
inlawrev-2286	307	1	«	«	PUNCT
inlawrev-2286	307	2	kimmey	kimmey	PROPN
inlawrev-2286	307	3	v.	v.	PROPN
inlawrev-2286	307	4	h.a	h.a	PROPN
inlawrev-2286	307	5	.	.	PROPN
inlawrev-2286	307	6	berkheimer	berkheimer	PROPN
inlawrev-2286	307	7	,	,	PUNCT
inlawrev-2286	307	8	inc	inc	PROPN
inlawrev-2286	307	9	.	.	PROPN
inlawrev-2286	307	10	,	,	PUNCT
inlawrev-2286	307	11	376	376	NUM
inlawrev-2286	307	12	f.	f.	PROPN
inlawrev-2286	307	13	supp	supp	PROPN
inlawrev-2286	307	14	.	.	PUNCT
inlawrev-2286	308	1	49	49	NUM
inlawrev-2286	308	2	,	,	PUNCT
inlawrev-2286	308	3	53	53	NUM
inlawrev-2286	308	4	(	(	PUNCT
inlawrev-2286	308	5	e.d	e.d	PROPN
inlawrev-2286	308	6	.	.	PROPN
inlawrev-2286	308	7	pa	pa	PROPN
inlawrev-2286	308	8	.	.	PROPN
inlawrev-2286	308	9	1974	1974	NUM
inlawrev-2286	308	10	)	)	PUNCT
inlawrev-2286	308	11	,	,	PUNCT
inlawrev-2286	308	12	a//'d	a//'d	PROPN
inlawrev-2286	308	13	,	,	PUNCT
inlawrev-2286	308	14	511	511	NUM
inlawrev-2286	308	15	f.2d	f.2d	NOUN
inlawrev-2286	308	16	^	^	NOUN
inlawrev-2286	308	17	:	:	PUNCT
inlawrev-2286	308	18	1394	1394	NUM
inlawrev-2286	308	19	(	(	PUNCT
inlawrev-2286	308	20	3d	3d	NUM
inlawrev-2286	308	21	cir	cir	NOUN
inlawrev-2286	308	22	.	.	PUNCT
inlawrev-2286	308	23	1975	1975	NUM
inlawrev-2286	308	24	)	)	PUNCT
inlawrev-2286	308	25	.	.	PUNCT
inlawrev-2286	309	1	*	*	PUNCT
inlawrev-2286	309	2	v	v	ADP
inlawrev-2286	309	3	the	the	DET
inlawrev-2286	309	4	jurisdictional	jurisdictional	ADJ
inlawrev-2286	309	5	bar	bar	NOUN
inlawrev-2286	309	6	of	of	ADP
inlawrev-2286	309	7	the	the	DET
inlawrev-2286	309	8	tax	tax	NOUN
inlawrev-2286	309	9	injunction	injunction	NOUN
inlawrev-2286	309	10	act	act	NOUN
inlawrev-2286	309	11	has	have	AUX
inlawrev-2286	309	12	been	be	AUX
inlawrev-2286	309	13	construed	construe	VERB
inlawrev-2286	309	14	to	to	PART
inlawrev-2286	309	15	apply	apply	VERB
inlawrev-2286	309	16	to	to	ADP
inlawrev-2286	309	17	actions	action	NOUN
inlawrev-2286	309	18	for	for	ADP
inlawrev-2286	309	19	declaratory	declaratory	ADJ
inlawrev-2286	309	20	relief	relief	NOUN
inlawrev-2286	309	21	as	as	ADV
inlawrev-2286	309	22	well	well	ADV
inlawrev-2286	309	23	as	as	ADP
inlawrev-2286	309	24	to	to	ADP
inlawrev-2286	309	25	actions	action	NOUN
inlawrev-2286	309	26	for	for	ADP
inlawrev-2286	309	27	equitable	equitable	ADJ
inlawrev-2286	309	28	relief	relief	NOUN
inlawrev-2286	309	29	.	.	PUNCT
inlawrev-2286	310	1	see	see	VERB
inlawrev-2286	310	2	28	28	NUM
inlawrev-2286	310	3	east	east	PROPN
inlawrev-2286	310	4	jackson	jackson	PROPN
inlawrev-2286	310	5	enterprises	enterprises	PROPN
inlawrev-2286	310	6	,	,	PUNCT
inlawrev-2286	310	7	inc	inc	PROPN
inlawrev-2286	310	8	.	.	PROPN
inlawrev-2286	310	9	v.	v.	ADP
inlawrev-2286	310	10	cullerton	cullerton	PROPN
inlawrev-2286	310	11	.	.	PUNCT
inlawrev-2286	311	1	523	523	NUM
inlawrev-2286	311	2	f.2d	f.2d	ADP
inlawrev-2286	311	3	439	439	NUM
inlawrev-2286	311	4	(	(	PUNCT
inlawrev-2286	311	5	7th	7th	ADJ
inlawrev-2286	311	6	cir	cir	NOUN
inlawrev-2286	311	7	.	.	PUNCT
inlawrev-2286	311	8	1975	1975	NUM
inlawrev-2286	311	9	)	)	PUNCT
inlawrev-2286	311	10	,	,	PUNCT
inlawrev-2286	311	11	cert	cert	NOUN
inlawrev-2286	311	12	,	,	PUNCT
inlawrev-2286	311	13	denied	deny	VERB
inlawrev-2286	311	14	,	,	PUNCT
inlawrev-2286	311	15	423	423	NUM
inlawrev-2286	311	16	^e	^e	PROPN
inlawrev-2286	311	17	!	!	PUNCT
inlawrev-2286	312	1	u.s	u.s	PROPN
inlawrev-2286	312	2	.	.	PROPN
inlawrev-2286	312	3	1073	1073	NUM
inlawrev-2286	312	4	(	(	PUNCT
inlawrev-2286	312	5	1976	1976	NUM
inlawrev-2286	312	6	)	)	PUNCT
inlawrev-2286	312	7	;	;	PUNCT
inlawrev-2286	312	8	aluminum	aluminum	PROPN
inlawrev-2286	312	9	co.	co.	PROPN
inlawrev-2286	312	10	of	of	ADP
inlawrev-2286	312	11	america	america	PROPN
inlawrev-2286	312	12	v.	v.	PROPN
inlawrev-2286	312	13	department	department	PROPN
inlawrev-2286	312	14	of	of	ADP
inlawrev-2286	312	15	treasury	treasury	PROPN
inlawrev-2286	312	16	,	,	PUNCT
inlawrev-2286	312	17	522	522	NUM
inlawrev-2286	312	18	f.2d	f.2d	NOUN
inlawrev-2286	312	19	1120	1120	NUM
inlawrev-2286	312	20	(	(	PUNCT
inlawrev-2286	312	21	6th	6th	ADJ
inlawrev-2286	312	22	cir	cir	NOUN
inlawrev-2286	312	23	.	.	PUNCT
inlawrev-2286	312	24	1975	1975	NUM
inlawrev-2286	312	25	)	)	PUNCT
inlawrev-2286	312	26	;	;	PUNCT
inlawrev-2286	312	27	gray	gray	VERB
inlawrev-2286	312	28	v.	v.	CCONJ
inlawrev-2286	312	29	morgan	morgan	PROPN
inlawrev-2286	312	30	,	,	PUNCT
inlawrev-2286	312	31	371	371	NUM
inlawrev-2286	312	32	f.2d	f.2d	SYM
inlawrev-2286	312	33	172	172	NUM
inlawrev-2286	312	34	(	(	PUNCT
inlawrev-2286	312	35	7th	7th	ADJ
inlawrev-2286	312	36	cir	cir	NOUN
inlawrev-2286	312	37	.	.	PROPN
inlawrev-2286	312	38	1966	1966	NUM
inlawrev-2286	312	39	)	)	PUNCT
inlawrev-2286	312	40	,	,	PUNCT
inlawrev-2286	312	41	cert	cert	NOUN
inlawrev-2286	312	42	,	,	PUNCT
inlawrev-2286	312	43	denied	deny	VERB
inlawrev-2286	312	44	,	,	PUNCT
inlawrev-2286	312	45	386	386	NUM
inlawrev-2286	312	46	u.s	u.s	PROPN
inlawrev-2286	312	47	.	.	PROPN
inlawrev-2286	312	48	1033	1033	NUM
inlawrev-2286	313	1	*	*	PUNCT
inlawrev-2286	313	2	*	*	NOUN
inlawrev-2286	313	3	'	'	PUNCT
inlawrev-2286	313	4	(	(	PUNCT
inlawrev-2286	313	5	1967	1967	NUM
inlawrev-2286	313	6	)	)	PUNCT
inlawrev-2286	313	7	;	;	PUNCT
inlawrev-2286	313	8	city	city	NOUN
inlawrev-2286	313	9	of	of	ADP
inlawrev-2286	313	10	houston	houston	PROPN
inlawrev-2286	313	11	v.	v.	ADP
inlawrev-2286	313	12	standard	standard	ADJ
inlawrev-2286	313	13	-	-	PUNCT
inlawrev-2286	313	14	triumph	triumph	NOUN
inlawrev-2286	313	15	motor	motor	PROPN
inlawrev-2286	313	16	co.	co.	PROPN
inlawrev-2286	313	17	,	,	PUNCT
inlawrev-2286	313	18	347	347	NUM
inlawrev-2286	313	19	f.2d	f.2d	SYM
inlawrev-2286	313	20	194	194	NUM
inlawrev-2286	313	21	(	(	PUNCT
inlawrev-2286	313	22	5th	5th	ADJ
inlawrev-2286	313	23	cir	cir	NOUN
inlawrev-2286	313	24	.	.	PUNCT
inlawrev-2286	313	25	1965	1965	NUM
inlawrev-2286	313	26	)	)	PUNCT
inlawrev-2286	313	27	,	,	PUNCT
inlawrev-2286	313	28	cert	cert	NOUN
inlawrev-2286	313	29	,	,	PUNCT
inlawrev-2286	313	30	denied	deny	VERB
inlawrev-2286	313	31	,	,	PUNCT
inlawrev-2286	314	1	382	382	NUM
inlawrev-2286	314	2	u.s	u.s	PROPN
inlawrev-2286	314	3	.	.	PROPN
inlawrev-2286	314	4	974	974	NUM
inlawrev-2286	314	5	(	(	PUNCT
inlawrev-2286	314	6	1966	1966	NUM
inlawrev-2286	314	7	)	)	PUNCT
inlawrev-2286	314	8	.	.	PUNCT
inlawrev-2286	315	1	''	''	PUNCT
inlawrev-2286	315	2	42	42	NUM
inlawrev-2286	315	3	u.s.c	u.s.c	ADJ
inlawrev-2286	315	4	.	.	PUNCT
inlawrev-2286	316	1	§	§	PROPN
inlawrev-2286	316	2	1983	1983	NUM
inlawrev-2286	316	3	(	(	PUNCT
inlawrev-2286	316	4	1970	1970	NUM
inlawrev-2286	316	5	)	)	PUNCT
inlawrev-2286	316	6	.	.	PUNCT
inlawrev-2286	317	1	"	"	PUNCT
inlawrev-2286	317	2	see	see	VERB
inlawrev-2286	317	3	.	.	PUNCT
inlawrev-2286	318	1	e.g.	e.g.	ADV
inlawrev-2286	318	2	,	,	PUNCT
inlawrev-2286	318	3	hickman	hickman	PROPN
inlawrev-2286	318	4	v.	v.	PROPN
inlawrev-2286	318	5	wujick	wujick	PROPN
inlawrev-2286	318	6	,	,	PUNCT
inlawrev-2286	318	7	488	488	NUM
inlawrev-2286	318	8	f.2d	f.2d	SYM
inlawrev-2286	318	9	875	875	NUM
inlawrev-2286	318	10	(	(	PUNCT
inlawrev-2286	318	11	2d	2d	NUM
inlawrev-2286	318	12	cir	cir	NOUN
inlawrev-2286	318	13	.	.	PROPN
inlawrev-2286	318	14	1973	1973	NUM
inlawrev-2286	318	15	)	)	PUNCT
inlawrev-2286	318	16	;	;	PUNCT
inlawrev-2286	318	17	bland	bland	ADJ
inlawrev-2286	318	18	v.	v.	ADP
inlawrev-2286	318	19	mchann	mchann	PROPN
inlawrev-2286	318	20	,	,	PUNCT
inlawrev-2286	318	21	463	463	NUM
inlawrev-2286	318	22	f.2d	f.2d	SYM
inlawrev-2286	318	23	21	21	NUM
inlawrev-2286	318	24	(	(	PUNCT
inlawrev-2286	318	25	5th	5th	ADJ
inlawrev-2286	318	26	cir	cir	NOUN
inlawrev-2286	318	27	.	.	PROPN
inlawrev-2286	318	28	1972	1972	NUM
inlawrev-2286	318	29	)	)	PUNCT
inlawrev-2286	318	30	,	,	PUNCT
inlawrev-2286	318	31	cert	cert	NOUN
inlawrev-2286	318	32	,	,	PUNCT
inlawrev-2286	318	33	denied	deny	VERB
inlawrev-2286	318	34	,	,	PUNCT
inlawrev-2286	318	35	410	410	NUM
inlawrev-2286	318	36	u.s	u.s	PROPN
inlawrev-2286	318	37	.	.	PROPN
inlawrev-2286	318	38	966	966	NUM
inlawrev-2286	318	39	(	(	PUNCT
inlawrev-2286	318	40	1973	1973	NUM
inlawrev-2286	318	41	)	)	PUNCT
inlawrev-2286	318	42	;	;	PUNCT
inlawrev-2286	318	43	gray	gray	VERB
inlawrev-2286	318	44	v.	v.	CCONJ
inlawrev-2286	318	45	morgan	morgan	PROPN
inlawrev-2286	318	46	,	,	PUNCT
inlawrev-2286	318	47	371	371	NUM
inlawrev-2286	318	48	f.2d	f.2d	SYM
inlawrev-2286	318	49	172	172	NUM
inlawrev-2286	318	50	(	(	PUNCT
inlawrev-2286	318	51	7th	7th	ADJ
inlawrev-2286	318	52	cir	cir	NOUN
inlawrev-2286	318	53	.	.	PROPN
inlawrev-2286	318	54	1966	1966	NUM
inlawrev-2286	318	55	)	)	PUNCT
inlawrev-2286	318	56	,	,	PUNCT
inlawrev-2286	318	57	cert	cert	NOUN
inlawrev-2286	318	58	,	,	PUNCT
inlawrev-2286	318	59	denied	deny	VERB
inlawrev-2286	318	60	,	,	PUNCT
inlawrev-2286	319	1	386	386	NUM
inlawrev-2286	319	2	u.s	u.s	PROPN
inlawrev-2286	319	3	.	.	PROPN
inlawrev-2286	319	4	1033	1033	NUM
inlawrev-2286	319	5	(	(	PUNCT
inlawrev-2286	319	6	1967	1967	NUM
inlawrev-2286	319	7	)	)	PUNCT
inlawrev-2286	319	8	.	.	PUNCT
inlawrev-2286	320	1	"	"	PUNCT
inlawrev-2286	320	2	see	see	VERB
inlawrev-2286	320	3	mcneese	mcneese	PROPN
inlawrev-2286	320	4	v.	v.	ADP
inlawrev-2286	320	5	board	board	PROPN
inlawrev-2286	320	6	,	,	PUNCT
inlawrev-2286	320	7	of	of	ADP
inlawrev-2286	320	8	educ	educ	PROPN
inlawrev-2286	320	9	,	,	PUNCT
inlawrev-2286	320	10	373	373	NUM
inlawrev-2286	320	11	u.s	u.s	PROPN
inlawrev-2286	320	12	.	.	PROPN
inlawrev-2286	320	13	668	668	NUM
inlawrev-2286	320	14	(	(	PUNCT
inlawrev-2286	320	15	1963	1963	NUM
inlawrev-2286	320	16	)	)	PUNCT
inlawrev-2286	320	17	.	.	PUNCT
inlawrev-2286	321	1	see	see	AUX
inlawrev-2286	321	2	generally	generally	ADV
inlawrev-2286	321	3	note	note	VERB
inlawrev-2286	321	4	,	,	PUNCT
inlawrev-2286	321	5	exhaustion	exhaustion	NOUN
inlawrev-2286	321	6	of	of	ADP
inlawrev-2286	321	7	state	state	NOUN
inlawrev-2286	321	8	administrative	administrative	ADJ
inlawrev-2286	321	9	remedies	remedy	NOUN
inlawrev-2286	321	10	under	under	ADP
inlawrev-2286	321	11	the	the	DET
inlawrev-2286	321	12	civil	civil	ADJ
inlawrev-2286	321	13	rights	right	NOUN
inlawrev-2286	321	14	act	act	NOUN
inlawrev-2286	321	15	,	,	PUNCT
inlawrev-2286	321	16	8	8	NUM
inlawrev-2286	321	17	ind	ind	NOUN
inlawrev-2286	321	18	.	.	PUNCT
inlawrev-2286	322	1	l.	l.	PROPN
inlawrev-2286	322	2	rev	rev	PROPN
inlawrev-2286	322	3	.	.	PROPN
inlawrev-2286	322	4	565	565	NUM
inlawrev-2286	322	5	(	(	PUNCT
inlawrev-2286	322	6	1975	1975	NUM
inlawrev-2286	322	7	)	)	PUNCT
inlawrev-2286	322	8	.	.	PUNCT
inlawrev-2286	323	1	"	"	PUNCT
inlawrev-2286	323	2	see	see	VERB
inlawrev-2286	323	3	.	.	PUNCT
inlawrev-2286	324	1	e.g	e.g	X
inlawrev-2286	324	2	..	..	PUNCT
inlawrev-2286	324	3	northern	northern	ADJ
inlawrev-2286	324	4	natural	natural	ADJ
inlawrev-2286	324	5	gas	gas	PROPN
inlawrev-2286	324	6	co.	co.	PROPN
inlawrev-2286	324	7	v.	v.	ADP
inlawrev-2286	324	8	wilson	wilson	PROPN
inlawrev-2286	324	9	,	,	PUNCT
inlawrev-2286	324	10	340	340	NUM
inlawrev-2286	324	11	f.	f.	PROPN
inlawrev-2286	324	12	supp	supp	PROPN
inlawrev-2286	324	13	.	.	PUNCT
inlawrev-2286	325	1	1126	1126	NUM
inlawrev-2286	325	2	(	(	PUNCT
inlawrev-2286	325	3	d.	d.	PROPN
inlawrev-2286	325	4	kan	kan	PROPN
inlawrev-2286	325	5	.	.	PROPN
inlawrev-2286	325	6	1971	1971	NUM
inlawrev-2286	325	7	)	)	PUNCT
inlawrev-2286	325	8	,	,	PUNCT
inlawrev-2286	325	9	aff'd	aff'd	NOUN
inlawrev-2286	325	10	,	,	PUNCT
inlawrev-2286	326	1	405	405	NUM
inlawrev-2286	326	2	u.s	u.s	PROPN
inlawrev-2286	326	3	.	.	PROPN
inlawrev-2286	326	4	949	949	NUM
inlawrev-2286	326	5	(	(	PUNCT
inlawrev-2286	326	6	1972	1972	NUM
inlawrev-2286	326	7	)	)	PUNCT
inlawrev-2286	326	8	;	;	PUNCT
inlawrev-2286	326	9	delaware	delaware	PROPN
inlawrev-2286	326	10	,	,	PUNCT
inlawrev-2286	326	11	lackawanna	lackawanna	PROPN
inlawrev-2286	326	12	&	&	CCONJ
inlawrev-2286	326	13	w.	w.	PROPN
inlawrev-2286	326	14	r.r	r.r	PROPN
inlawrev-2286	326	15	.	.	PROPN
inlawrev-2286	327	1	v.	v.	PROPN
inlawrev-2286	327	2	kingsley	kingsley	PROPN
inlawrev-2286	327	3	,	,	PUNCT
inlawrev-2286	327	4	189	189	NUM
inlawrev-2286	327	5	f.	f.	PROPN
inlawrev-2286	327	6	supp	supp	PROPN
inlawrev-2286	327	7	.	.	PUNCT
inlawrev-2286	328	1	39	39	NUM
inlawrev-2286	328	2	(	(	PUNCT
inlawrev-2286	328	3	d.n.j	d.n.j	PROPN
inlawrev-2286	328	4	.	.	PROPN
inlawrev-2286	328	5	1960	1960	NUM
inlawrev-2286	328	6	)	)	PUNCT
inlawrev-2286	328	7	.	.	PUNCT
inlawrev-2286	329	1	"	"	PUNCT
inlawrev-2286	329	2	422	422	NUM
inlawrev-2286	329	3	f.	f.	PROPN
inlawrev-2286	329	4	supp	supp	PROPN
inlawrev-2286	329	5	.	.	PUNCT
inlawrev-2286	330	1	1021	1021	NUM
inlawrev-2286	330	2	(	(	PUNCT
inlawrev-2286	330	3	n.d	n.d	PROPN
inlawrev-2286	330	4	.	.	PROPN
inlawrev-2286	330	5	ind	ind	PROPN
inlawrev-2286	330	6	.	.	PUNCT
inlawrev-2286	330	7	1976	1976	NUM
inlawrev-2286	330	8	)	)	PUNCT
inlawrev-2286	330	9	.	.	PUNCT
inlawrev-2286	331	1	304	304	NUM
inlawrev-2286	331	2	indiana	indiana	PROPN
inlawrev-2286	331	3	law	law	PROPN
inlawrev-2286	331	4	review	review	NOUN
inlawrev-2286	331	5	[	[	X
inlawrev-2286	331	6	vol	vol	NOUN
inlawrev-2286	331	7	.	.	PUNCT
inlawrev-2286	331	8	11:292	11:292	NUM
inlawrev-2286	331	9	sion	sion	NOUN
inlawrev-2286	331	10	to	to	PART
inlawrev-2286	331	11	consider	consider	VERB
inlawrev-2286	331	12	the	the	DET
inlawrev-2286	331	13	adequacy	adequacy	NOUN
inlawrev-2286	331	14	of	of	ADP
inlawrev-2286	331	15	the	the	DET
inlawrev-2286	331	16	state	state	NOUN
inlawrev-2286	331	17	remedy	remedy	NOUN
inlawrev-2286	331	18	vis	vis	X
inlawrev-2286	331	19	-	-	PUNCT
inlawrev-2286	331	20	a	a	PRON
inlawrev-2286	331	21	-	-	PUNCT
inlawrev-2286	331	22	vis	vis	X
inlawrev-2286	331	23	taxpayers	taxpayer	NOUN
inlawrev-2286	331	24	aggrieved	aggrieve	VERB
inlawrev-2286	331	25	by	by	ADP
inlawrev-2286	331	26	the	the	DET
inlawrev-2286	331	27	provisions	provision	NOUN
inlawrev-2286	331	28	of	of	ADP
inlawrev-2286	331	29	the	the	DET
inlawrev-2286	331	30	indiana	indiana	PROPN
inlawrev-2286	331	31	gross	gross	ADJ
inlawrev-2286	331	32	income	income	PROPN
inlawrev-2286	331	33	tax	tax	PROPN
inlawrev-2286	331	34	act	act	PROPN
inlawrev-2286	331	35	,	,	PUNCT
inlawrev-2286	331	36	which	which	PRON
inlawrev-2286	331	37	authorize	authorize	VERB
inlawrev-2286	331	38	tax	tax	NOUN
inlawrev-2286	331	39	collectors	collector	NOUN
inlawrev-2286	331	40	to	to	PART
inlawrev-2286	331	41	levy	levy	VERB
inlawrev-2286	331	42	upon	upon	SCONJ
inlawrev-2286	331	43	the	the	DET
inlawrev-2286	331	44	property	property	NOUN
inlawrev-2286	331	45	of	of	ADP
inlawrev-2286	331	46	delinquent	delinquent	ADJ
inlawrev-2286	331	47	taxpayers	taxpayer	NOUN
inlawrev-2286	331	48	without	without	ADP
inlawrev-2286	331	49	a	a	DET
inlawrev-2286	331	50	prior	prior	ADJ
inlawrev-2286	331	51	adjudication	adjudication	NOUN
inlawrev-2286	331	52	of	of	ADP
inlawrev-2286	331	53	tax	tax	NOUN
inlawrev-2286	331	54	liability.^	liability.^	PROPN
inlawrev-2286	331	55	*	*	NOUN
inlawrev-2286	331	56	plaintiff	plaintiff	NOUN
inlawrev-2286	331	57	contended	contend	VERB
inlawrev-2286	331	58	the	the	DET
inlawrev-2286	331	59	provisions	provision	NOUN
inlawrev-2286	331	60	violated	violate	VERB
inlawrev-2286	331	61	his	his	PRON
inlawrev-2286	331	62	fourteenth	fourteenth	ADJ
inlawrev-2286	331	63	amendment	amendment	NOUN
inlawrev-2286	331	64	rights	right	NOUN
inlawrev-2286	331	65	to	to	ADP
inlawrev-2286	331	66	due	due	ADJ
inlawrev-2286	331	67	process	process	NOUN
inlawrev-2286	331	68	and	and	CCONJ
inlawrev-2286	331	69	equal	equal	ADJ
inlawrev-2286	331	70	protection	protection	NOUN
inlawrev-2286	331	71	and	and	CCONJ
inlawrev-2286	331	72	sought	seek	VERB
inlawrev-2286	331	73	equitable	equitable	ADJ
inlawrev-2286	331	74	and	and	CCONJ
inlawrev-2286	331	75	declaratory	declaratory	ADJ
inlawrev-2286	331	76	relief.^	relief.^	PROPN
inlawrev-2286	331	77	*	*	PROPN
inlawrev-2286	331	78	in	in	ADP
inlawrev-2286	331	79	indiana	indiana	PROPN
inlawrev-2286	331	80	,	,	PUNCT
inlawrev-2286	331	81	the	the	DET
inlawrev-2286	331	82	exclusive	exclusive	ADJ
inlawrev-2286	331	83	statutory	statutory	ADJ
inlawrev-2286	331	84	method	method	NOUN
inlawrev-2286	331	85	of	of	ADP
inlawrev-2286	331	86	obtaining	obtain	VERB
inlawrev-2286	331	87	review	review	NOUN
inlawrev-2286	331	88	of	of	ADP
inlawrev-2286	331	89	tax	tax	NOUN
inlawrev-2286	331	90	assessment	assessment	NOUN
inlawrev-2286	331	91	is	be	AUX
inlawrev-2286	331	92	through	through	ADP
inlawrev-2286	331	93	payment	payment	NOUN
inlawrev-2286	331	94	of	of	ADP
inlawrev-2286	331	95	the	the	DET
inlawrev-2286	331	96	tax	tax	NOUN
inlawrev-2286	331	97	and	and	CCONJ
inlawrev-2286	331	98	a	a	DET
inlawrev-2286	331	99	claim	claim	NOUN
inlawrev-2286	331	100	for	for	ADP
inlawrev-2286	331	101	refund	refund	NOUN
inlawrev-2286	331	102	.	.	PUNCT
inlawrev-2286	332	1	*	*	PUNCT
inlawrev-2286	332	2	*	*	PUNCT
inlawrev-2286	332	3	the	the	DET
inlawrev-2286	332	4	indiana	indiana	PROPN
inlawrev-2286	332	5	administrative	administrative	PROPN
inlawrev-2286	332	6	adjudication	adjudication	PROPN
inlawrev-2286	332	7	act	act	NOUN
inlawrev-2286	332	8	excepts	except	VERB
inlawrev-2286	332	9	decisions	decision	NOUN
inlawrev-2286	332	10	of	of	ADP
inlawrev-2286	332	11	the	the	DET
inlawrev-2286	332	12	department	department	NOUN
inlawrev-2286	332	13	of	of	ADP
inlawrev-2286	332	14	revenue	revenue	NOUN
inlawrev-2286	332	15	and	and	CCONJ
inlawrev-2286	332	16	the	the	DET
inlawrev-2286	332	17	state	state	NOUN
inlawrev-2286	332	18	board	board	PROPN
inlawrev-2286	332	19	of	of	ADP
inlawrev-2286	332	20	tax	tax	NOUN
inlawrev-2286	332	21	commissioners	commissioner	NOUN
inlawrev-2286	332	22	from	from	ADP
inlawrev-2286	332	23	its	its	PRON
inlawrev-2286	332	24	general	general	ADJ
inlawrev-2286	332	25	review	review	NOUN
inlawrev-2286	332	26	provisions	provision	NOUN
inlawrev-2286	332	27	.	.	PUNCT
inlawrev-2286	332	28	"	"	PUNCT
inlawrev-2286	333	1	the	the	DET
inlawrev-2286	333	2	plaintiff	plaintiff	NOUN
inlawrev-2286	333	3	contended	contend	VERB
inlawrev-2286	333	4	that	that	SCONJ
inlawrev-2286	333	5	he	he	PRON
inlawrev-2286	333	6	was	be	AUX
inlawrev-2286	333	7	indigent	indigent	ADJ
inlawrev-2286	333	8	and	and	CCONJ
inlawrev-2286	333	9	unable	unable	ADJ
inlawrev-2286	333	10	to	to	PART
inlawrev-2286	333	11	pay	pay	VERB
inlawrev-2286	333	12	the	the	DET
inlawrev-2286	333	13	tax	tax	NOUN
inlawrev-2286	333	14	and	and	CCONJ
inlawrev-2286	333	15	to	to	PART
inlawrev-2286	333	16	invoke	invoke	VERB
inlawrev-2286	333	17	the	the	DET
inlawrev-2286	333	18	statutory	statutory	ADJ
inlawrev-2286	333	19	refund	refund	NOUN
inlawrev-2286	333	20	procedure	procedure	NOUN
inlawrev-2286	333	21	.	.	PUNCT
inlawrev-2286	334	1	in	in	ADP
inlawrev-2286	334	2	a	a	DET
inlawrev-2286	334	3	similar	similar	ADJ
inlawrev-2286	334	4	situation	situation	NOUN
inlawrev-2286	334	5	where	where	SCONJ
inlawrev-2286	334	6	an	an	DET
inlawrev-2286	334	7	illinois	illinois	PROPN
inlawrev-2286	334	8	taxpayer	taxpayer	NOUN
inlawrev-2286	334	9	was	be	AUX
inlawrev-2286	334	10	unable	unable	ADJ
inlawrev-2286	334	11	to	to	PART
inlawrev-2286	334	12	pay	pay	VERB
inlawrev-2286	334	13	the	the	DET
inlawrev-2286	334	14	tax	tax	NOUN
inlawrev-2286	334	15	due	due	ADJ
inlawrev-2286	334	16	,	,	PUNCT
inlawrev-2286	334	17	the	the	DET
inlawrev-2286	334	18	seventh	seventh	ADJ
inlawrev-2286	334	19	circuit	circuit	NOUN
inlawrev-2286	334	20	ruled	rule	VERB
inlawrev-2286	334	21	that	that	SCONJ
inlawrev-2286	334	22	the	the	DET
inlawrev-2286	334	23	illinois	illinois	PROPN
inlawrev-2286	334	24	refund	refund	PROPN
inlawrev-2286	334	25	procedure*^	procedure*^	NOUN
inlawrev-2286	334	26	was	be	AUX
inlawrev-2286	334	27	unavailable	unavailable	ADJ
inlawrev-2286	334	28	.	.	PUNCT
inlawrev-2286	335	1	*	*	PUNCT
inlawrev-2286	335	2	*	*	PUNCT
inlawrev-2286	335	3	if	if	SCONJ
inlawrev-2286	335	4	the	the	DET
inlawrev-2286	335	5	analysis	analysis	NOUN
inlawrev-2286	335	6	ended	end	VERB
inlawrev-2286	335	7	at	at	ADP
inlawrev-2286	335	8	that	that	DET
inlawrev-2286	335	9	point	point	NOUN
inlawrev-2286	335	10	,	,	PUNCT
inlawrev-2286	335	11	the	the	DET
inlawrev-2286	335	12	jurisdictional	jurisdictional	ADJ
inlawrev-2286	335	13	bar	bar	NOUN
inlawrev-2286	335	14	of	of	ADP
inlawrev-2286	335	15	the	the	DET
inlawrev-2286	335	16	tax	tax	NOUN
inlawrev-2286	335	17	injunction	injunction	NOUN
inlawrev-2286	335	18	act	act	NOUN
inlawrev-2286	335	19	would	would	AUX
inlawrev-2286	335	20	have	have	AUX
inlawrev-2286	335	21	been	be	AUX
inlawrev-2286	335	22	inapplicable	inapplicable	ADJ
inlawrev-2286	335	23	because	because	SCONJ
inlawrev-2286	335	24	plaintiff	plaintiff	NOUN
inlawrev-2286	335	25	would	would	AUX
inlawrev-2286	335	26	not	not	PART
inlawrev-2286	335	27	have	have	AUX
inlawrev-2286	335	28	had	have	VERB
inlawrev-2286	335	29	"	"	PUNCT
inlawrev-2286	335	30	a	a	DET
inlawrev-2286	335	31	plain	plain	ADJ
inlawrev-2286	335	32	,	,	PUNCT
inlawrev-2286	335	33	speedy	speedy	ADJ
inlawrev-2286	335	34	and	and	CCONJ
inlawrev-2286	335	35	efficient	efficient	ADJ
inlawrev-2286	335	36	"	"	PUNCT
inlawrev-2286	335	37	state	state	NOUN
inlawrev-2286	335	38	remedy	remedy	NOUN
inlawrev-2286	335	39	through	through	ADP
inlawrev-2286	335	40	which	which	PRON
inlawrev-2286	335	41	he	he	PRON
inlawrev-2286	335	42	could	could	AUX
inlawrev-2286	335	43	raise	raise	VERB
inlawrev-2286	335	44	his	his	PRON
inlawrev-2286	335	45	constitutional	constitutional	ADJ
inlawrev-2286	335	46	claim	claim	NOUN
inlawrev-2286	335	47	.	.	PUNCT
inlawrev-2286	336	1	the	the	DET
inlawrev-2286	336	2	court	court	NOUN
inlawrev-2286	336	3	,	,	PUNCT
inlawrev-2286	336	4	however	however	ADV
inlawrev-2286	336	5	,	,	PUNCT
inlawrev-2286	336	6	looked	look	VERB
inlawrev-2286	336	7	to	to	ADP
inlawrev-2286	336	8	the	the	DET
inlawrev-2286	336	9	indiana	indiana	PROPN
inlawrev-2286	336	10	state	state	PROPN
inlawrev-2286	336	11	courts	court	NOUN
inlawrev-2286	336	12	to	to	PART
inlawrev-2286	336	13	determine	determine	VERB
inlawrev-2286	336	14	whether	whether	SCONJ
inlawrev-2286	336	15	they	they	PRON
inlawrev-2286	336	16	had	have	VERB
inlawrev-2286	336	17	jurisdiction	jurisdiction	NOUN
inlawrev-2286	336	18	to	to	PART
inlawrev-2286	336	19	hear	hear	VERB
inlawrev-2286	336	20	the	the	DET
inlawrev-2286	336	21	civil	civil	ADJ
inlawrev-2286	336	22	rights	right	NOUN
inlawrev-2286	336	23	claim	claim	NOUN
inlawrev-2286	336	24	and	and	CCONJ
inlawrev-2286	336	25	grant	grant	VERB
inlawrev-2286	336	26	the	the	DET
inlawrev-2286	336	27	relief	relief	NOUN
inlawrev-2286	336	28	sought	seek	VERB
inlawrev-2286	336	29	.	.	PUNCT
inlawrev-2286	337	1	although	although	SCONJ
inlawrev-2286	337	2	the	the	DET
inlawrev-2286	337	3	court	court	NOUN
inlawrev-2286	337	4	noted	note	VERB
inlawrev-2286	337	5	that	that	SCONJ
inlawrev-2286	337	6	no	no	DET
inlawrev-2286	337	7	reported	report	VERB
inlawrev-2286	337	8	decisions	decision	NOUN
inlawrev-2286	337	9	recognized	recognize	VERB
inlawrev-2286	337	10	that	that	SCONJ
inlawrev-2286	337	11	a	a	DET
inlawrev-2286	337	12	federal	federal	ADJ
inlawrev-2286	337	13	civil	civil	ADJ
inlawrev-2286	337	14	rights	right	NOUN
inlawrev-2286	337	15	claim	claim	NOUN
inlawrev-2286	337	16	pursuant	pursuant	ADJ
inlawrev-2286	337	17	to	to	ADP
inlawrev-2286	337	18	42	42	NUM
inlawrev-2286	337	19	'	'	NOUN
inlawrev-2286	337	20	«	«	PUNCT
inlawrev-2286	337	21	ind	ind	X
inlawrev-2286	337	22	.	.	PUNCT
inlawrev-2286	338	1	code	code	PROPN
inlawrev-2286	338	2	§	§	PROPN
inlawrev-2286	338	3	6	6	NUM
inlawrev-2286	338	4	-	-	SYM
inlawrev-2286	338	5	2	2	NUM
inlawrev-2286	338	6	-	-	PUNCT
inlawrev-2286	338	7	1	1	NUM
inlawrev-2286	338	8	-	-	SYM
inlawrev-2286	338	9	18	18	NUM
inlawrev-2286	338	10	(	(	PUNCT
inlawrev-2286	338	11	1976	1976	NUM
inlawrev-2286	338	12	)	)	PUNCT
inlawrev-2286	338	13	.	.	PUNCT
inlawrev-2286	339	1	''	''	PUNCT
inlawrev-2286	339	2	the	the	DET
inlawrev-2286	339	3	case	case	NOUN
inlawrev-2286	339	4	arose	arise	VERB
inlawrev-2286	339	5	on	on	ADP
inlawrev-2286	339	6	the	the	DET
inlawrev-2286	339	7	following	follow	VERB
inlawrev-2286	339	8	set	set	NOUN
inlawrev-2286	339	9	of	of	ADP
inlawrev-2286	339	10	facts	fact	NOUN
inlawrev-2286	339	11	.	.	PUNCT
inlawrev-2286	340	1	plaintiff	plaintiff	NOUN
inlawrev-2286	340	2	was	be	AUX
inlawrev-2286	340	3	an	an	DET
inlawrev-2286	340	4	allen	allen	PROPN
inlawrev-2286	340	5	county	county	NOUN
inlawrev-2286	340	6	resident	resident	NOUN
inlawrev-2286	340	7	who	who	PRON
inlawrev-2286	340	8	had	have	AUX
inlawrev-2286	340	9	failed	fail	VERB
inlawrev-2286	340	10	to	to	PART
inlawrev-2286	340	11	pay	pay	VERB
inlawrev-2286	340	12	an	an	DET
inlawrev-2286	340	13	alleged	allege	VERB
inlawrev-2286	340	14	gross	gross	ADJ
inlawrev-2286	340	15	income	income	NOUN
inlawrev-2286	340	16	tax	tax	NOUN
inlawrev-2286	340	17	assessment	assessment	NOUN
inlawrev-2286	340	18	.	.	PUNCT
inlawrev-2286	341	1	plaintiff	plaintiff	NOUN
inlawrev-2286	341	2	alleged	allege	VERB
inlawrev-2286	341	3	that	that	SCONJ
inlawrev-2286	341	4	he	he	PRON
inlawrev-2286	341	5	was	be	AUX
inlawrev-2286	341	6	unable	unable	ADJ
inlawrev-2286	341	7	to	to	PART
inlawrev-2286	341	8	pay	pay	VERB
inlawrev-2286	341	9	the	the	DET
inlawrev-2286	341	10	tax	tax	NOUN
inlawrev-2286	341	11	.	.	PUNCT
inlawrev-2286	342	1	the	the	DET
inlawrev-2286	342	2	defendants	defendant	NOUN
inlawrev-2286	342	3	were	be	AUX
inlawrev-2286	342	4	the	the	DET
inlawrev-2286	342	5	administrator	administrator	NOUN
inlawrev-2286	342	6	of	of	ADP
inlawrev-2286	342	7	the	the	DET
inlawrev-2286	342	8	gross	gross	ADJ
inlawrev-2286	342	9	income	income	NOUN
inlawrev-2286	342	10	tax	tax	NOUN
inlawrev-2286	342	11	division	division	NOUN
inlawrev-2286	342	12	of	of	ADP
inlawrev-2286	342	13	the	the	DET
inlawrev-2286	342	14	state	state	PROPN
inlawrev-2286	342	15	department	department	PROPN
inlawrev-2286	342	16	of	of	ADP
inlawrev-2286	342	17	revenue	revenue	NOUN
inlawrev-2286	342	18	,	,	PUNCT
inlawrev-2286	342	19	the	the	DET
inlawrev-2286	342	20	division	division	NOUN
inlawrev-2286	342	21	itself	itself	PRON
inlawrev-2286	342	22	,	,	PUNCT
inlawrev-2286	342	23	the	the	DET
inlawrev-2286	342	24	sheriff	sheriff	NOUN
inlawrev-2286	342	25	of	of	ADP
inlawrev-2286	342	26	allen	allen	PROPN
inlawrev-2286	342	27	county	county	PROPN
inlawrev-2286	342	28	,	,	PUNCT
inlawrev-2286	342	29	and	and	CCONJ
inlawrev-2286	342	30	the	the	DET
inlawrev-2286	342	31	clerk	clerk	NOUN
inlawrev-2286	342	32	of	of	ADP
inlawrev-2286	342	33	allen	allen	PROPN
inlawrev-2286	342	34	county	county	PROPN
inlawrev-2286	342	35	.	.	PUNCT
inlawrev-2286	343	1	plaintiff	plaintiff	PROPN
inlawrev-2286	343	2	alleged	allege	VERB
inlawrev-2286	343	3	that	that	SCONJ
inlawrev-2286	343	4	the	the	DET
inlawrev-2286	343	5	department	department	NOUN
inlawrev-2286	343	6	of	of	ADP
inlawrev-2286	343	7	revenue	revenue	NOUN
inlawrev-2286	343	8	issued	issue	VERB
inlawrev-2286	343	9	two	two	NUM
inlawrev-2286	343	10	collection	collection	NOUN
inlawrev-2286	343	11	warrants	warrant	NOUN
inlawrev-2286	343	12	against	against	ADP
inlawrev-2286	343	13	him	he	PRON
inlawrev-2286	343	14	pursuant	pursuant	ADJ
inlawrev-2286	343	15	to	to	ADP
inlawrev-2286	343	16	ind	ind	PROPN
inlawrev-2286	343	17	.	.	PUNCT
inlawrev-2286	344	1	code	code	PROPN
inlawrev-2286	344	2	§	§	PROPN
inlawrev-2286	344	3	6	6	NUM
inlawrev-2286	344	4	-	-	SYM
inlawrev-2286	344	5	2	2	NUM
inlawrev-2286	344	6	-	-	PUNCT
inlawrev-2286	344	7	l-18(b	l-18(b	NOUN
inlawrev-2286	344	8	)	)	PUNCT
inlawrev-2286	344	9	(	(	PUNCT
inlawrev-2286	344	10	1976	1976	NUM
inlawrev-2286	344	11	)	)	PUNCT
inlawrev-2286	344	12	,	,	PUNCT
inlawrev-2286	344	13	which	which	PRON
inlawrev-2286	344	14	were	be	AUX
inlawrev-2286	344	15	subsequently	subsequently	ADV
inlawrev-2286	344	16	filed	file	VERB
inlawrev-2286	344	17	with	with	ADP
inlawrev-2286	344	18	the	the	DET
inlawrev-2286	344	19	allen	allen	PROPN
inlawrev-2286	344	20	county	county	PROPN
inlawrev-2286	344	21	clerk	clerk	NOUN
inlawrev-2286	344	22	and	and	CCONJ
inlawrev-2286	344	23	entered	enter	VERB
inlawrev-2286	344	24	into	into	ADP
inlawrev-2286	344	25	the	the	DET
inlawrev-2286	344	26	judgment	judgment	NOUN
inlawrev-2286	344	27	docket	docket	NOUN
inlawrev-2286	344	28	of	of	ADP
inlawrev-2286	344	29	the	the	DET
inlawrev-2286	344	30	circuit	circuit	NOUN
inlawrev-2286	344	31	court	court	NOUN
inlawrev-2286	344	32	of	of	ADP
inlawrev-2286	344	33	that	that	DET
inlawrev-2286	344	34	county	county	NOUN
inlawrev-2286	344	35	.	.	PUNCT
inlawrev-2286	345	1	under	under	ADP
inlawrev-2286	345	2	the	the	DET
inlawrev-2286	345	3	statute	statute	NOUN
inlawrev-2286	345	4	,	,	PUNCT
inlawrev-2286	345	5	the	the	DET
inlawrev-2286	345	6	sheriff	sheriff	NOUN
inlawrev-2286	345	7	is	be	AUX
inlawrev-2286	345	8	directed	direct	VERB
inlawrev-2286	345	9	to	to	PART
inlawrev-2286	345	10	levy	levy	VERB
inlawrev-2286	345	11	upon	upon	SCONJ
inlawrev-2286	345	12	any	any	DET
inlawrev-2286	345	13	property	property	NOUN
inlawrev-2286	345	14	of	of	ADP
inlawrev-2286	345	15	the	the	DET
inlawrev-2286	345	16	delinquent	delinquent	ADJ
inlawrev-2286	345	17	taxpayer	taxpayer	NOUN
inlawrev-2286	345	18	once	once	SCONJ
inlawrev-2286	345	19	the	the	DET
inlawrev-2286	345	20	warrant	warrant	NOUN
inlawrev-2286	345	21	is	be	AUX
inlawrev-2286	345	22	entered	enter	VERB
inlawrev-2286	345	23	in	in	ADP
inlawrev-2286	345	24	the	the	DET
inlawrev-2286	345	25	record	record	NOUN
inlawrev-2286	345	26	.	.	PUNCT
inlawrev-2286	346	1	i	i	PRON
inlawrev-2286	346	2	d.	d.	PROPN
inlawrev-2286	346	3	because	because	SCONJ
inlawrev-2286	346	4	such	such	ADJ
inlawrev-2286	346	5	actions	action	NOUN
inlawrev-2286	346	6	were	be	AUX
inlawrev-2286	346	7	authorized	authorize	VERB
inlawrev-2286	346	8	to	to	PART
inlawrev-2286	346	9	be	be	AUX
inlawrev-2286	346	10	taken	take	VERB
inlawrev-2286	346	11	without	without	ADP
inlawrev-2286	346	12	any	any	DET
inlawrev-2286	346	13	kind	kind	NOUN
inlawrev-2286	346	14	of	of	ADP
inlawrev-2286	346	15	hearing	hearing	NOUN
inlawrev-2286	346	16	,	,	PUNCT
inlawrev-2286	346	17	plaintiff	plaintiff	NOUN
inlawrev-2286	346	18	challenged	challenge	VERB
inlawrev-2286	346	19	the	the	DET
inlawrev-2286	346	20	statute	statute	NOUN
inlawrev-2286	346	21	on	on	ADP
inlawrev-2286	346	22	procedural	procedural	ADJ
inlawrev-2286	346	23	due	due	ADJ
inlawrev-2286	346	24	process	process	NOUN
inlawrev-2286	346	25	grounds	ground	NOUN
inlawrev-2286	346	26	.	.	PUNCT
inlawrev-2286	347	1	he	he	PRON
inlawrev-2286	347	2	further	far	ADV
inlawrev-2286	347	3	contended	contend	VERB
inlawrev-2286	347	4	it	it	PRON
inlawrev-2286	347	5	violated	violate	VERB
inlawrev-2286	347	6	the	the	DET
inlawrev-2286	347	7	equal	equal	ADJ
inlawrev-2286	347	8	protection	protection	NOUN
inlawrev-2286	347	9	clause	clause	NOUN
inlawrev-2286	347	10	in	in	ADP
inlawrev-2286	347	11	that	that	DET
inlawrev-2286	347	12	tax	tax	NOUN
inlawrev-2286	347	13	debtors	debtor	NOUN
inlawrev-2286	347	14	to	to	ADP
inlawrev-2286	347	15	the	the	DET
inlawrev-2286	347	16	state	state	NOUN
inlawrev-2286	347	17	,	,	PUNCT
inlawrev-2286	347	18	unlike	unlike	ADP
inlawrev-2286	347	19	debtors	debtor	NOUN
inlawrev-2286	347	20	to	to	ADP
inlawrev-2286	347	21	private	private	ADJ
inlawrev-2286	347	22	parties	party	NOUN
inlawrev-2286	347	23	,	,	PUNCT
inlawrev-2286	347	24	are	be	AUX
inlawrev-2286	347	25	denied	deny	VERB
inlawrev-2286	347	26	a	a	DET
inlawrev-2286	347	27	hearing	hearing	NOUN
inlawrev-2286	347	28	prior	prior	ADV
inlawrev-2286	347	29	to	to	ADP
inlawrev-2286	347	30	the	the	DET
inlawrev-2286	347	31	entry	entry	NOUN
inlawrev-2286	347	32	of	of	ADP
inlawrev-2286	347	33	judgment	judgment	NOUN
inlawrev-2286	347	34	.	.	PUNCT
inlawrev-2286	348	1	making	make	VERB
inlawrev-2286	348	2	the	the	DET
inlawrev-2286	348	3	requisite	requisite	ADJ
inlawrev-2286	348	4	claims	claim	NOUN
inlawrev-2286	348	5	of	of	ADP
inlawrev-2286	348	6	irreparable	irreparable	ADJ
inlawrev-2286	348	7	injury	injury	NOUN
inlawrev-2286	348	8	and	and	CCONJ
inlawrev-2286	348	9	inadequate	inadequate	ADJ
inlawrev-2286	348	10	remedy	remedy	NOUN
inlawrev-2286	348	11	at	at	ADP
inlawrev-2286	348	12	law	law	NOUN
inlawrev-2286	348	13	,	,	PUNCT
inlawrev-2286	348	14	plaintiff	plaintiff	NOUN
inlawrev-2286	348	15	sought	seek	VERB
inlawrev-2286	348	16	declaratory	declaratory	ADJ
inlawrev-2286	348	17	and	and	CCONJ
inlawrev-2286	348	18	injunctive	injunctive	ADJ
inlawrev-2286	348	19	relief	relief	NOUN
inlawrev-2286	348	20	against	against	ADP
inlawrev-2286	348	21	the	the	DET
inlawrev-2286	348	22	statute	statute	NOUN
inlawrev-2286	348	23	and	and	CCONJ
inlawrev-2286	348	24	its	its	PRON
inlawrev-2286	348	25	enforcement	enforcement	NOUN
inlawrev-2286	348	26	.	.	PUNCT
inlawrev-2286	349	1	422	422	NUM
inlawrev-2286	349	2	f.	f.	PROPN
inlawrev-2286	349	3	supp	supp	PROPN
inlawrev-2286	349	4	.	.	PUNCT
inlawrev-2286	350	1	at	at	ADP
inlawrev-2286	350	2	1023	1023	NUM
inlawrev-2286	350	3	-	-	SYM
inlawrev-2286	350	4	24	24	NUM
inlawrev-2286	350	5	.	.	PUNCT
inlawrev-2286	350	6	'	'	PUNCT
inlawrev-2286	350	7	"	"	PUNCT
inlawrev-2286	350	8	ind	ind	PROPN
inlawrev-2286	350	9	.	.	PUNCT
inlawrev-2286	350	10	code	code	PROPN
inlawrev-2286	350	11	§	§	PROPN
inlawrev-2286	350	12	6	6	NUM
inlawrev-2286	350	13	-	-	SYM
inlawrev-2286	350	14	2	2	NUM
inlawrev-2286	350	15	-	-	PUNCT
inlawrev-2286	350	16	1	1	NUM
inlawrev-2286	350	17	-	-	SYM
inlawrev-2286	350	18	19	19	NUM
inlawrev-2286	350	19	(	(	PUNCT
inlawrev-2286	350	20	1976	1976	NUM
inlawrev-2286	350	21	)	)	PUNCT
inlawrev-2286	350	22	.	.	PUNCT
inlawrev-2286	351	1	"	"	PUNCT
inlawrev-2286	351	2	m	m	VERB
inlawrev-2286	351	3	§	§	VERB
inlawrev-2286	351	4	4	4	NUM
inlawrev-2286	351	5	-	-	SYM
inlawrev-2286	351	6	22	22	NUM
inlawrev-2286	351	7	-	-	PUNCT
inlawrev-2286	351	8	1	1	NUM
inlawrev-2286	351	9	-	-	SYM
inlawrev-2286	351	10	2	2	NUM
inlawrev-2286	351	11	.	.	PUNCT
inlawrev-2286	351	12	"	"	PUNCT
inlawrev-2286	351	13	iii	iii	PROPN
inlawrev-2286	351	14	.	.	PUNCT
inlawrev-2286	351	15	ann	ann	PROPN
inlawrev-2286	351	16	.	.	PUNCT
inlawrev-2286	351	17	stat	stat	PROPN
inlawrev-2286	351	18	.	.	PUNCT
inlawrev-2286	351	19	,	,	PUNCT
inlawrev-2286	351	20	ch	ch	PROPN
inlawrev-2286	351	21	.	.	PROPN
inlawrev-2286	351	22	120	120	NUM
inlawrev-2286	351	23	,	,	PUNCT
inlawrev-2286	351	24	§	§	PROPN
inlawrev-2286	351	25	675	675	NUM
inlawrev-2286	351	26	(	(	PUNCT
inlawrev-2286	351	27	smith	smith	PROPN
inlawrev-2286	351	28	-	-	PUNCT
inlawrev-2286	351	29	hurd	hurd	PROPN
inlawrev-2286	351	30	supp	supp	PROPN
inlawrev-2286	351	31	.	.	PUNCT
inlawrev-2286	352	1	1975	1975	NUM
inlawrev-2286	352	2	-	-	SYM
inlawrev-2286	352	3	1976	1976	NUM
inlawrev-2286	352	4	)	)	PUNCT
inlawrev-2286	352	5	.	.	PUNCT
inlawrev-2286	353	1	»	»	PUNCT
inlawrev-2286	353	2	'	'	NUM
inlawrev-2286	353	3	28	28	NUM
inlawrev-2286	353	4	east	east	PROPN
inlawrev-2286	353	5	jackson	jackson	PROPN
inlawrev-2286	353	6	enterprises	enterprises	PROPN
inlawrev-2286	353	7	.	.	PUNCT
inlawrev-2286	354	1	inc	inc	PROPN
inlawrev-2286	354	2	.	.	PROPN
inlawrev-2286	355	1	v.	v.	ADP
inlawrev-2286	355	2	cullerton	cullerton	PROPN
inlawrev-2286	355	3	,	,	PUNCT
inlawrev-2286	355	4	523	523	NUM
inlawrev-2286	355	5	f.2d	f.2d	NOUN
inlawrev-2286	355	6	439	439	NUM
inlawrev-2286	355	7	,	,	PUNCT
inlawrev-2286	355	8	441	441	NUM
inlawrev-2286	355	9	(	(	PUNCT
inlawrev-2286	355	10	7th	7th	ADJ
inlawrev-2286	355	11	cir	cir	NOUN
inlawrev-2286	355	12	.	.	PUNCT
inlawrev-2286	355	13	1975	1975	NUM
inlawrev-2286	355	14	)	)	PUNCT
inlawrev-2286	356	1	,	,	PUNCT
inlawrev-2286	356	2	cert	cert	NOUN
inlawrev-2286	356	3	,	,	PUNCT
inlawrev-2286	356	4	denied	deny	VERB
inlawrev-2286	356	5	423	423	NUM
inlawrev-2286	356	6	u.s	u.s	PROPN
inlawrev-2286	356	7	.	.	PROPN
inlawrev-2286	356	8	1073	1073	NUM
inlawrev-2286	356	9	(	(	PUNCT
inlawrev-2286	356	10	1976	1976	NUM
inlawrev-2286	356	11	)	)	PUNCT
inlawrev-2286	356	12	.	.	PUNCT
inlawrev-2286	357	1	1977	1977	NUM
inlawrev-2286	357	2	]	]	PUNCT
inlawrev-2286	357	3	surveytaxation	surveytaxation	NOUN
inlawrev-2286	357	4	305	305	NUM
inlawrev-2286	357	5	u.s.c	u.s.c	ADJ
inlawrev-2286	357	6	.	.	PUNCT
inlawrev-2286	358	1	§	§	PROPN
inlawrev-2286	358	2	1983	1983	NUM
inlawrev-2286	358	3	could	could	AUX
inlawrev-2286	358	4	be	be	AUX
inlawrev-2286	358	5	brought	bring	VERB
inlawrev-2286	358	6	in	in	ADP
inlawrev-2286	358	7	the	the	DET
inlawrev-2286	358	8	state	state	NOUN
inlawrev-2286	358	9	courts	court	NOUN
inlawrev-2286	358	10	,	,	PUNCT
inlawrev-2286	358	11	*	*	PUNCT
inlawrev-2286	358	12	*	*	PUNCT
inlawrev-2286	359	1	it	it	PRON
inlawrev-2286	359	2	noted	note	VERB
inlawrev-2286	359	3	that	that	SCONJ
inlawrev-2286	359	4	there	there	PRON
inlawrev-2286	359	5	is	be	VERB
inlawrev-2286	359	6	concurrent	concurrent	ADJ
inlawrev-2286	359	7	state	state	NOUN
inlawrev-2286	359	8	and	and	CCONJ
inlawrev-2286	359	9	federal	federal	ADJ
inlawrev-2286	359	10	jurisdiction	jurisdiction	NOUN
inlawrev-2286	359	11	over	over	ADP
inlawrev-2286	359	12	section	section	NOUN
inlawrev-2286	359	13	1983	1983	NUM
inlawrev-2286	359	14	claims*^	claims*^	PROPN
inlawrev-2286	359	15	and	and	CCONJ
inlawrev-2286	359	16	concluded	conclude	VERB
inlawrev-2286	359	17	that	that	SCONJ
inlawrev-2286	359	18	"	"	PUNCT
inlawrev-2286	359	19	[	[	X
inlawrev-2286	359	20	i]n	i]n	PRON
inlawrev-2286	359	21	view	view	NOUN
inlawrev-2286	359	22	of	of	ADP
inlawrev-2286	359	23	the	the	DET
inlawrev-2286	359	24	'	'	PUNCT
inlawrev-2286	359	25	harmonious	harmonious	ADJ
inlawrev-2286	359	26	relation	relation	NOUN
inlawrev-2286	359	27	'	'	PUNCT
inlawrev-2286	359	28	which	which	PRON
inlawrev-2286	359	29	exists	exist	VERB
inlawrev-2286	359	30	between	between	ADP
inlawrev-2286	359	31	the	the	DET
inlawrev-2286	359	32	state	state	NOUN
inlawrev-2286	359	33	and	and	CCONJ
inlawrev-2286	359	34	federal	federal	ADJ
inlawrev-2286	359	35	courts	court	NOUN
inlawrev-2286	359	36	,	,	PUNCT
inlawrev-2286	359	37	"	"	PUNCT
inlawrev-2286	359	38	indiana	indiana	PROPN
inlawrev-2286	359	39	courts	court	NOUN
inlawrev-2286	359	40	would	would	AUX
inlawrev-2286	359	41	entertain	entertain	VERB
inlawrev-2286	359	42	plaintiffs	plaintiffs	PROPN
inlawrev-2286	359	43	federal	federal	PROPN
inlawrev-2286	359	44	constitutional	constitutional	ADJ
inlawrev-2286	359	45	claim/	claim/	ADJ
inlawrev-2286	359	46	'	'	PUNCT
inlawrev-2286	359	47	the	the	DET
inlawrev-2286	359	48	court	court	NOUN
inlawrev-2286	359	49	stated	state	VERB
inlawrev-2286	359	50	that	that	SCONJ
inlawrev-2286	359	51	an	an	DET
inlawrev-2286	359	52	indiana	indiana	PROPN
inlawrev-2286	359	53	court	court	NOUN
inlawrev-2286	359	54	may	may	AUX
inlawrev-2286	359	55	enjoin	enjoin	VERB
inlawrev-2286	359	56	a	a	DET
inlawrev-2286	359	57	statutory	statutory	ADJ
inlawrev-2286	359	58	scheme	scheme	NOUN
inlawrev-2286	359	59	made	make	VERB
inlawrev-2286	359	60	exclusive	exclusive	ADJ
inlawrev-2286	359	61	where	where	SCONJ
inlawrev-2286	359	62	the	the	DET
inlawrev-2286	359	63	scheme	scheme	NOUN
inlawrev-2286	359	64	itself	itself	PRON
inlawrev-2286	359	65	violates	violate	VERB
inlawrev-2286	359	66	due	due	ADJ
inlawrev-2286	359	67	process.*^	process.*^	PROPN
inlawrev-2286	359	68	thus	thus	ADV
inlawrev-2286	359	69	,	,	PUNCT
inlawrev-2286	359	70	plaintiff	plaintiff	NOUN
inlawrev-2286	359	71	had	have	VERB
inlawrev-2286	359	72	a	a	DET
inlawrev-2286	359	73	state	state	NOUN
inlawrev-2286	359	74	remedy	remedy	NOUN
inlawrev-2286	359	75	sufficient	sufficient	ADJ
inlawrev-2286	359	76	to	to	PART
inlawrev-2286	359	77	invoke	invoke	VERB
inlawrev-2286	359	78	the	the	DET
inlawrev-2286	359	79	jurisdictional	jurisdictional	ADJ
inlawrev-2286	359	80	bar	bar	NOUN
inlawrev-2286	359	81	of	of	ADP
inlawrev-2286	359	82	the	the	DET
inlawrev-2286	359	83	tax	tax	NOUN
inlawrev-2286	359	84	injunction	injunction	NOUN
inlawrev-2286	359	85	act	act	NOUN
inlawrev-2286	359	86	.	.	PUNCT
inlawrev-2286	360	1	in	in	ADP
inlawrev-2286	360	2	an	an	DET
inlawrev-2286	360	3	unreported	unreported	ADJ
inlawrev-2286	360	4	decision	decision	NOUN
inlawrev-2286	360	5	,	,	PUNCT
inlawrev-2286	360	6	*	*	PUNCT
inlawrev-2286	360	7	*	*	PUNCT
inlawrev-2286	360	8	the	the	DET
inlawrev-2286	360	9	united	united	PROPN
inlawrev-2286	360	10	states	states	PROPN
inlawrev-2286	360	11	district	district	PROPN
inlawrev-2286	360	12	court	court	NOUN
inlawrev-2286	360	13	for	for	ADP
inlawrev-2286	360	14	the	the	DET
inlawrev-2286	360	15	southern	southern	ADJ
inlawrev-2286	360	16	district	district	PROPN
inlawrev-2286	360	17	of	of	ADP
inlawrev-2286	360	18	indiana	indiana	PROPN
inlawrev-2286	360	19	ruled	rule	VERB
inlawrev-2286	360	20	that	that	SCONJ
inlawrev-2286	360	21	the	the	DET
inlawrev-2286	360	22	statutory	statutory	ADJ
inlawrev-2286	360	23	procedure	procedure	NOUN
inlawrev-2286	360	24	for	for	ADP
inlawrev-2286	360	25	review	review	NOUN
inlawrev-2286	360	26	of	of	ADP
inlawrev-2286	360	27	assessment	assessment	NOUN
inlawrev-2286	360	28	of	of	ADP
inlawrev-2286	360	29	the	the	DET
inlawrev-2286	360	30	value	value	NOUN
inlawrev-2286	360	31	of	of	ADP
inlawrev-2286	360	32	tangible	tangible	ADJ
inlawrev-2286	360	33	personal	personal	ADJ
inlawrev-2286	360	34	property	property	NOUN
inlawrev-2286	360	35	*	*	PUNCT
inlawrev-2286	360	36	®	®	NOUN
inlawrev-2286	360	37	as	as	SCONJ
inlawrev-2286	360	38	supplemented	supplement	VERB
inlawrev-2286	360	39	by	by	ADP
inlawrev-2286	360	40	standard	standard	ADJ
inlawrev-2286	360	41	appellate	appellate	ADJ
inlawrev-2286	360	42	review	review	NOUN
inlawrev-2286	360	43	provisions	provision	NOUN
inlawrev-2286	360	44	*	*	PUNCT
inlawrev-2286	360	45	*	*	PUNCT
inlawrev-2286	360	46	*	*	PUNCT
inlawrev-2286	360	47	provided	provide	VERB
inlawrev-2286	360	48	"	"	PUNCT
inlawrev-2286	360	49	a	a	DET
inlawrev-2286	360	50	plain	plain	ADJ
inlawrev-2286	360	51	,	,	PUNCT
inlawrev-2286	360	52	speedy	speedy	ADJ
inlawrev-2286	360	53	and	and	CCONJ
inlawrev-2286	360	54	efficient	efficient	ADJ
inlawrev-2286	360	55	remedy	remedy	NOUN
inlawrev-2286	360	56	"	"	PUNCT
inlawrev-2286	360	57	for	for	ADP
inlawrev-2286	360	58	a	a	DET
inlawrev-2286	360	59	taxpayer	taxpayer	NOUN
inlawrev-2286	360	60	claiming	claim	VERB
inlawrev-2286	360	61	denial	denial	NOUN
inlawrev-2286	360	62	of	of	ADP
inlawrev-2286	360	63	equal	equal	ADJ
inlawrev-2286	360	64	protection	protection	NOUN
inlawrev-2286	360	65	in	in	ADP
inlawrev-2286	360	66	personal	personal	ADJ
inlawrev-2286	360	67	property	property	NOUN
inlawrev-2286	360	68	tax	tax	NOUN
inlawrev-2286	360	69	assessments	assessment	NOUN
inlawrev-2286	360	70	.	.	PUNCT
inlawrev-2286	361	1	c.	c.	PROPN
inlawrev-2286	361	2	legislative	legislative	ADJ
inlawrev-2286	361	3	developments	development	NOUN
inlawrev-2286	361	4	during	during	ADP
inlawrev-2286	361	5	the	the	DET
inlawrev-2286	361	6	survey	survey	NOUN
inlawrev-2286	361	7	period	period	NOUN
inlawrev-2286	361	8	,	,	PUNCT
inlawrev-2286	361	9	thirty	thirty	NUM
inlawrev-2286	361	10	-	-	PUNCT
inlawrev-2286	361	11	eight	eight	NUM
inlawrev-2286	361	12	public	public	ADJ
inlawrev-2286	361	13	laws	law	NOUN
inlawrev-2286	361	14	were	be	AUX
inlawrev-2286	361	15	enacted	enact	VERB
inlawrev-2286	361	16	under	under	ADP
inlawrev-2286	361	17	title	title	NOUN
inlawrev-2286	361	18	6	6	NUM
inlawrev-2286	361	19	of	of	ADP
inlawrev-2286	361	20	the	the	DET
inlawrev-2286	361	21	indiana	indiana	PROPN
inlawrev-2286	361	22	code	code	PROPN
inlawrev-2286	361	23	.	.	PUNCT
inlawrev-2286	362	1	thirty	thirty	NUM
inlawrev-2286	362	2	-	-	PUNCT
inlawrev-2286	362	3	one	one	NUM
inlawrev-2286	362	4	of	of	ADP
inlawrev-2286	362	5	the	the	DET
inlawrev-2286	362	6	laws	law	NOUN
inlawrev-2286	362	7	were	be	AUX
inlawrev-2286	362	8	enacted	enact	VERB
inlawrev-2286	362	9	during	during	ADP
inlawrev-2286	362	10	the	the	DET
inlawrev-2286	362	11	first	first	ADJ
inlawrev-2286	362	12	regular	regular	ADJ
inlawrev-2286	362	13	session	session	NOUN
inlawrev-2286	362	14	of	of	ADP
inlawrev-2286	362	15	the	the	DET
inlawrev-2286	362	16	100th	100th	ADJ
inlawrev-2286	362	17	general	general	ADJ
inlawrev-2286	362	18	assembly	assembly	NOUN
inlawrev-2286	362	19	,	,	PUNCT
inlawrev-2286	362	20	and	and	CCONJ
inlawrev-2286	362	21	seven	seven	NUM
inlawrev-2286	362	22	of	of	ADP
inlawrev-2286	362	23	the	the	DET
inlawrev-2286	362	24	laws	law	NOUN
inlawrev-2286	362	25	were	be	AUX
inlawrev-2286	362	26	passed	pass	VERB
inlawrev-2286	362	27	during	during	ADP
inlawrev-2286	362	28	the	the	DET
inlawrev-2286	362	29	special	special	ADJ
inlawrev-2286	362	30	session	session	NOUN
inlawrev-2286	362	31	of	of	ADP
inlawrev-2286	362	32	the	the	DET
inlawrev-2286	362	33	100th	100th	ADJ
inlawrev-2286	362	34	general	general	ADJ
inlawrev-2286	362	35	assembly	assembly	NOUN
inlawrev-2286	362	36	on	on	ADP
inlawrev-2286	362	37	may	may	PROPN
inlawrev-2286	362	38	23	23	NUM
inlawrev-2286	362	39	,	,	PUNCT
inlawrev-2286	362	40	1977	1977	NUM
inlawrev-2286	362	41	.	.	PUNCT
inlawrev-2286	363	1	although	although	SCONJ
inlawrev-2286	363	2	many	many	ADJ
inlawrev-2286	363	3	of	of	ADP
inlawrev-2286	363	4	the	the	DET
inlawrev-2286	363	5	new	new	ADJ
inlawrev-2286	363	6	laws	law	NOUN
inlawrev-2286	363	7	are	be	AUX
inlawrev-2286	363	8	of	of	ADP
inlawrev-2286	363	9	only	only	ADV
inlawrev-2286	363	10	narrow	narrow	ADJ
inlawrev-2286	363	11	specialized	specialized	ADJ
inlawrev-2286	363	12	interest	interest	NOUN
inlawrev-2286	363	13	,	,	PUNCT
inlawrev-2286	363	14	"	"	PUNCT
inlawrev-2286	363	15	or	or	CCONJ
inlawrev-2286	363	16	"	"	PUNCT
inlawrev-2286	363	17	422	422	NUM
inlawrev-2286	363	18	f.	f.	PROPN
inlawrev-2286	363	19	supp	supp	PROPN
inlawrev-2286	363	20	.	.	PUNCT
inlawrev-2286	364	1	at	at	ADP
inlawrev-2286	364	2	1026	1026	NUM
inlawrev-2286	364	3	.	.	PUNCT
inlawrev-2286	365	1	'	'	PUNCT
inlawrev-2286	365	2	"	"	PUNCT
inlawrev-2286	365	3	/d	/d	PUNCT
inlawrev-2286	365	4	at	at	ADP
inlawrev-2286	365	5	1026	1026	NUM
inlawrev-2286	365	6	n.l2	n.l2	NOUN
inlawrev-2286	365	7	(	(	PUNCT
inlawrev-2286	365	8	citing	cite	VERB
inlawrev-2286	365	9	davis	davis	PROPN
inlawrev-2286	365	10	v.	v.	PROPN
inlawrev-2286	365	11	towe	towe	PROPN
inlawrev-2286	365	12	,	,	PUNCT
inlawrev-2286	365	13	379	379	NUM
inlawrev-2286	365	14	f.	f.	PROPN
inlawrev-2286	365	15	supp	supp	PROPN
inlawrev-2286	365	16	.	.	PUNCT
inlawrev-2286	366	1	536	536	NUM
inlawrev-2286	366	2	(	(	PUNCT
inlawrev-2286	366	3	e.d	e.d	PROPN
inlawrev-2286	366	4	.	.	PROPN
inlawrev-2286	366	5	va	va	PROPN
inlawrev-2286	366	6	.	.	PROPN
inlawrev-2286	366	7	1974	1974	NUM
inlawrev-2286	366	8	)	)	PUNCT
inlawrev-2286	366	9	;	;	PUNCT
inlawrev-2286	366	10	luker	luker	PROPN
inlawrev-2286	366	11	v.	v.	PROPN
inlawrev-2286	366	12	nelson	nelson	PROPN
inlawrev-2286	366	13	,	,	PUNCT
inlawrev-2286	366	14	341	341	NUM
inlawrev-2286	366	15	f.	f.	PROPN
inlawrev-2286	366	16	supp	supp	PROPN
inlawrev-2286	366	17	.	.	PUNCT
inlawrev-2286	367	1	ill	ill	PROPN
inlawrev-2286	367	2	(	(	PUNCT
inlawrev-2286	367	3	n.d	n.d	PROPN
inlawrev-2286	367	4	.	.	PROPN
inlawrev-2286	367	5	111	111	NUM
inlawrev-2286	367	6	.	.	PUNCT
inlawrev-2286	367	7	1972	1972	NUM
inlawrev-2286	367	8	)	)	PUNCT
inlawrev-2286	367	9	)	)	PUNCT
inlawrev-2286	367	10	.	.	PUNCT
inlawrev-2286	368	1	"	"	PUNCT
inlawrev-2286	368	2	•422	•422	PROPN
inlawrev-2286	368	3	f.	f.	PROPN
inlawrev-2286	368	4	supp	supp	PROPN
inlawrev-2286	368	5	.	.	PUNCT
inlawrev-2286	369	1	at	at	ADP
inlawrev-2286	369	2	1026	1026	NUM
inlawrev-2286	369	3	(	(	PUNCT
inlawrev-2286	369	4	quoting	quote	VERB
inlawrev-2286	369	5	bowles	bowles	PROPN
inlawrev-2286	369	6	v.	v.	PROPN
inlawrev-2286	369	7	heckman	heckman	PROPN
inlawrev-2286	369	8	.	.	PUNCT
inlawrev-2286	370	1	224	224	NUM
inlawrev-2286	370	2	ind	ind	NOUN
inlawrev-2286	370	3	.	.	PUNCT
inlawrev-2286	371	1	46	46	NUM
inlawrev-2286	371	2	.	.	X
inlawrev-2286	372	1	55	55	NUM
inlawrev-2286	372	2	,	,	PUNCT
inlawrev-2286	372	3	64	64	NUM
inlawrev-2286	372	4	n.e.2d	n.e.2d	NOUN
inlawrev-2286	372	5	660	660	NUM
inlawrev-2286	372	6	,	,	PUNCT
inlawrev-2286	372	7	663	663	NUM
inlawrev-2286	372	8	(	(	PUNCT
inlawrev-2286	372	9	1946	1946	NUM
inlawrev-2286	372	10	)	)	PUNCT
inlawrev-2286	372	11	)	)	PUNCT
inlawrev-2286	372	12	.	.	PUNCT
inlawrev-2286	373	1	''	''	PUNCT
inlawrev-2286	373	2	i	i	PRON
inlawrev-2286	373	3	d.	d.	PROPN
inlawrev-2286	373	4	at	at	ADP
inlawrev-2286	373	5	1027	1027	NUM
inlawrev-2286	373	6	.	.	PUNCT
inlawrev-2286	374	1	"	"	PUNCT
inlawrev-2286	374	2	sacks	sack	NOUN
inlawrev-2286	374	3	brothers	brothers	PROPN
inlawrev-2286	374	4	loan	loan	PROPN
inlawrev-2286	374	5	co.	co.	PROPN
inlawrev-2286	374	6	v.	v.	ADP
inlawrev-2286	374	7	cunningham	cunningham	PROPN
inlawrev-2286	374	8	,	,	PUNCT
inlawrev-2286	374	9	no	no	INTJ
inlawrev-2286	374	10	.	.	PUNCT
inlawrev-2286	374	11	ip	ip	PROPN
inlawrev-2286	374	12	77	77	NUM
inlawrev-2286	374	13	-	-	PUNCT
inlawrev-2286	374	14	140	140	NUM
inlawrev-2286	374	15	-	-	PUNCT
inlawrev-2286	374	16	c	c	NOUN
inlawrev-2286	374	17	(	(	PUNCT
inlawrev-2286	374	18	s.d	s.d	PROPN
inlawrev-2286	374	19	.	.	PROPN
inlawrev-2286	374	20	ind	ind	PROPN
inlawrev-2286	374	21	.	.	PUNCT
inlawrev-2286	375	1	may	may	AUX
inlawrev-2286	375	2	13	13	NUM
inlawrev-2286	375	3	,	,	PUNCT
inlawrev-2286	375	4	1977	1977	NUM
inlawrev-2286	375	5	)	)	PUNCT
inlawrev-2286	375	6	.	.	PUNCT
inlawrev-2286	376	1	*	*	PUNCT
inlawrev-2286	376	2	*	*	PUNCT
inlawrev-2286	376	3	ind	ind	X
inlawrev-2286	376	4	.	.	PUNCT
inlawrev-2286	377	1	code	code	PROPN
inlawrev-2286	377	2	§	§	PROPN
inlawrev-2286	377	3	6	6	NUM
inlawrev-2286	377	4	-	-	SYM
inlawrev-2286	377	5	1.1	1.1	NUM
inlawrev-2286	377	6	-	-	PUNCT
inlawrev-2286	377	7	15	15	NUM
inlawrev-2286	377	8	-	-	PUNCT
inlawrev-2286	377	9	1	1	NUM
inlawrev-2286	377	10	-	-	SYM
inlawrev-2286	377	11	13	13	NUM
inlawrev-2286	377	12	(	(	PUNCT
inlawrev-2286	377	13	1976	1976	NUM
inlawrev-2286	377	14	)	)	PUNCT
inlawrev-2286	377	15	.	.	PUNCT
inlawrev-2286	378	1	"	"	PUNCT
inlawrev-2286	378	2	the	the	DET
inlawrev-2286	378	3	final	final	ADJ
inlawrev-2286	378	4	administrative	administrative	ADJ
inlawrev-2286	378	5	determination	determination	NOUN
inlawrev-2286	378	6	by	by	ADP
inlawrev-2286	378	7	the	the	DET
inlawrev-2286	378	8	state	state	PROPN
inlawrev-2286	378	9	board	board	PROPN
inlawrev-2286	378	10	of	of	ADP
inlawrev-2286	378	11	tax	tax	NOUN
inlawrev-2286	378	12	commissioners	commissioner	NOUN
inlawrev-2286	378	13	is	be	AUX
inlawrev-2286	378	14	reviewable	reviewable	ADJ
inlawrev-2286	378	15	by	by	ADP
inlawrev-2286	378	16	the	the	DET
inlawrev-2286	378	17	circuit	circuit	NOUN
inlawrev-2286	378	18	or	or	CCONJ
inlawrev-2286	378	19	superior	superior	ADJ
inlawrev-2286	378	20	court	court	NOUN
inlawrev-2286	378	21	of	of	ADP
inlawrev-2286	378	22	the	the	DET
inlawrev-2286	378	23	county	county	NOUN
inlawrev-2286	378	24	in	in	ADP
inlawrev-2286	378	25	which	which	PRON
inlawrev-2286	378	26	the	the	DET
inlawrev-2286	378	27	property	property	NOUN
inlawrev-2286	378	28	is	be	AUX
inlawrev-2286	378	29	located	locate	VERB
inlawrev-2286	378	30	.	.	PUNCT
inlawrev-2286	379	1	i	i	PRON
inlawrev-2286	379	2	d.	d.	PROPN
inlawrev-2286	379	3	§	§	PROPN
inlawrev-2286	379	4	6	6	NUM
inlawrev-2286	379	5	-	-	SYM
inlawrev-2286	379	6	1.1	1.1	NUM
inlawrev-2286	379	7	-	-	PUNCT
inlawrev-2286	379	8	15	15	NUM
inlawrev-2286	379	9	-	-	SYM
inlawrev-2286	379	10	5	5	NUM
inlawrev-2286	379	11	.	.	PUNCT
inlawrev-2286	380	1	the	the	DET
inlawrev-2286	380	2	decision	decision	NOUN
inlawrev-2286	380	3	of	of	ADP
inlawrev-2286	380	4	the	the	DET
inlawrev-2286	380	5	circuit	circuit	NOUN
inlawrev-2286	380	6	or	or	CCONJ
inlawrev-2286	380	7	superior	superior	ADJ
inlawrev-2286	380	8	court	court	NOUN
inlawrev-2286	380	9	is	be	AUX
inlawrev-2286	380	10	reviewable	reviewable	ADJ
inlawrev-2286	380	11	by	by	ADP
inlawrev-2286	380	12	the	the	DET
inlawrev-2286	380	13	indiana	indiana	PROPN
inlawrev-2286	380	14	court	court	PROPN
inlawrev-2286	380	15	of	of	ADP
inlawrev-2286	380	16	appeals	appeal	NOUN
inlawrev-2286	380	17	,	,	PUNCT
inlawrev-2286	380	18	ind	ind	PROPN
inlawrev-2286	380	19	.	.	PUNCT
inlawrev-2286	381	1	r.	r.	PROPN
inlawrev-2286	381	2	app	app	PROPN
inlawrev-2286	381	3	.	.	PUNCT
inlawrev-2286	382	1	p.	p.	NOUN
inlawrev-2286	382	2	4	4	NUM
inlawrev-2286	382	3	,	,	PUNCT
inlawrev-2286	382	4	and	and	CCONJ
inlawrev-2286	382	5	,	,	PUNCT
inlawrev-2286	382	6	on	on	ADP
inlawrev-2286	382	7	transfer	transfer	NOUN
inlawrev-2286	382	8	,	,	PUNCT
inlawrev-2286	382	9	by	by	ADP
inlawrev-2286	382	10	the	the	DET
inlawrev-2286	382	11	indiana	indiana	PROPN
inlawrev-2286	382	12	supreme	supreme	PROPN
inlawrev-2286	382	13	court	court	PROPN
inlawrev-2286	382	14	,	,	PUNCT
inlawrev-2286	382	15	ind	ind	PROPN
inlawrev-2286	382	16	.	.	PUNCT
inlawrev-2286	383	1	r.	r.	PROPN
inlawrev-2286	383	2	app	app	PROPN
inlawrev-2286	383	3	.	.	PUNCT
inlawrev-2286	384	1	p.	p.	NOUN
inlawrev-2286	384	2	11	11	NUM
inlawrev-2286	384	3	.	.	PUNCT
inlawrev-2286	385	1	should	should	AUX
inlawrev-2286	385	2	there	there	PRON
inlawrev-2286	385	3	be	be	AUX
inlawrev-2286	385	4	a	a	DET
inlawrev-2286	385	5	result	result	NOUN
inlawrev-2286	385	6	adverse	adverse	ADJ
inlawrev-2286	385	7	to	to	ADP
inlawrev-2286	385	8	the	the	DET
inlawrev-2286	385	9	taxpayer	taxpayer	NOUN
inlawrev-2286	385	10	in	in	ADP
inlawrev-2286	385	11	the	the	DET
inlawrev-2286	385	12	highest	high	ADJ
inlawrev-2286	385	13	state	state	NOUN
inlawrev-2286	385	14	court	court	NOUN
inlawrev-2286	385	15	and	and	CCONJ
inlawrev-2286	385	16	should	should	AUX
inlawrev-2286	385	17	federal	federal	ADJ
inlawrev-2286	385	18	constitutional	constitutional	ADJ
inlawrev-2286	385	19	issues	issue	NOUN
inlawrev-2286	385	20	be	be	AUX
inlawrev-2286	385	21	implicated	implicate	VERB
inlawrev-2286	385	22	in	in	ADP
inlawrev-2286	385	23	that	that	DET
inlawrev-2286	385	24	result	result	NOUN
inlawrev-2286	385	25	,	,	PUNCT
inlawrev-2286	385	26	resort	resort	NOUN
inlawrev-2286	385	27	may	may	AUX
inlawrev-2286	385	28	then	then	ADV
inlawrev-2286	385	29	be	be	AUX
inlawrev-2286	385	30	had	have	VERB
inlawrev-2286	385	31	in	in	ADP
inlawrev-2286	385	32	the	the	DET
inlawrev-2286	385	33	united	united	PROPN
inlawrev-2286	385	34	states	states	PROPN
inlawrev-2286	385	35	supreme	supreme	PROPN
inlawrev-2286	385	36	court	court	PROPN
inlawrev-2286	385	37	by	by	ADP
inlawrev-2286	385	38	appeal	appeal	NOUN
inlawrev-2286	385	39	or	or	CCONJ
inlawrev-2286	385	40	by	by	ADP
inlawrev-2286	385	41	certiorari	certiorari	NOUN
inlawrev-2286	385	42	,	,	PUNCT
inlawrev-2286	385	43	as	as	SCONJ
inlawrev-2286	385	44	the	the	DET
inlawrev-2286	385	45	case	case	NOUN
inlawrev-2286	385	46	may	may	AUX
inlawrev-2286	385	47	be	be	AUX
inlawrev-2286	385	48	.	.	PUNCT
inlawrev-2286	386	1	28	28	NUM
inlawrev-2286	386	2	u.s.c	u.s.c	ADJ
inlawrev-2286	386	3	.	.	PUNCT
inlawrev-2286	387	1	§	§	PROPN
inlawrev-2286	387	2	1257(2	1257(2	PROPN
inlawrev-2286	387	3	)	)	PUNCT
inlawrev-2286	387	4	,	,	PUNCT
inlawrev-2286	387	5	(	(	PUNCT
inlawrev-2286	387	6	3	3	X
inlawrev-2286	387	7	)	)	PUNCT
inlawrev-2286	387	8	(	(	PUNCT
inlawrev-2286	387	9	1970	1970	NUM
inlawrev-2286	387	10	)	)	PUNCT
inlawrev-2286	387	11	.	.	PUNCT
inlawrev-2286	388	1	"	"	PUNCT
inlawrev-2286	388	2	'	'	PUNCT
inlawrev-2286	388	3	e.g.	e.g.	ADV
inlawrev-2286	388	4	,	,	PUNCT
inlawrev-2286	388	5	ind	ind	PROPN
inlawrev-2286	388	6	.	.	PUNCT
inlawrev-2286	388	7	code	code	PROPN
inlawrev-2286	388	8	§	§	PROPN
inlawrev-2286	388	9	6	6	NUM
inlawrev-2286	388	10	-	-	SYM
inlawrev-2286	388	11	1.1	1.1	NUM
inlawrev-2286	388	12	-	-	SYM
inlawrev-2286	388	13	36	36	NUM
inlawrev-2286	388	14	-	-	SYM
inlawrev-2286	388	15	7	7	NUM
inlawrev-2286	388	16	(	(	PUNCT
inlawrev-2286	388	17	supp	supp	NOUN
inlawrev-2286	388	18	.	.	PUNCT
inlawrev-2286	388	19	1977	1977	NUM
inlawrev-2286	388	20	)	)	PUNCT
inlawrev-2286	388	21	(	(	PUNCT
inlawrev-2286	388	22	state	state	NOUN
inlawrev-2286	388	23	board	board	NOUN
inlawrev-2286	388	24	of	of	ADP
inlawrev-2286	388	25	tax	tax	NOUN
inlawrev-2286	388	26	commissioners	commissioner	NOUN
inlawrev-2286	388	27	may	may	AUX
inlawrev-2286	388	28	compromise	compromise	VERB
inlawrev-2286	388	29	the	the	DET
inlawrev-2286	388	30	amount	amount	NOUN
inlawrev-2286	388	31	of	of	ADP
inlawrev-2286	388	32	property	property	NOUN
inlawrev-2286	388	33	taxes	taxis	NOUN
inlawrev-2286	388	34	,	,	PUNCT
inlawrev-2286	388	35	interest	interest	NOUN
inlawrev-2286	388	36	,	,	PUNCT
inlawrev-2286	388	37	and	and	CCONJ
inlawrev-2286	388	38	penalties	penalty	NOUN
inlawrev-2286	388	39	assessed	assess	VERB
inlawrev-2286	388	40	against	against	ADP
inlawrev-2286	388	41	a	a	DET
inlawrev-2286	388	42	bankrupt	bankrupt	ADJ
inlawrev-2286	388	43	railroad	railroad	NOUN
inlawrev-2286	388	44	)	)	PUNCT
inlawrev-2286	388	45	;	;	PUNCT
inlawrev-2286	388	46	i	i	PROPN
inlawrev-2286	388	47	d.	d.	PROPN
inlawrev-2286	388	48	§	§	PROPN
inlawrev-2286	388	49	6	6	NUM
inlawrev-2286	388	50	-	-	SYM
inlawrev-2286	388	51	5	5	NUM
inlawrev-2286	388	52	-	-	PUNCT
inlawrev-2286	388	53	8	8	NUM
inlawrev-2286	388	54	-	-	SYM
inlawrev-2286	388	55	7	7	NUM
inlawrev-2286	388	56	(	(	PUNCT
inlawrev-2286	388	57	savings	saving	NOUN
inlawrev-2286	388	58	and	and	CCONJ
inlawrev-2286	388	59	loan	loan	NOUN
inlawrev-2286	388	60	association	association	NOUN
inlawrev-2286	388	61	excise	excise	NOUN
inlawrev-2286	388	62	tax	tax	NOUN
inlawrev-2286	388	63	to	to	PART
inlawrev-2286	388	64	be	be	AUX
inlawrev-2286	388	65	distributed	distribute	VERB
inlawrev-2286	388	66	on	on	ADP
inlawrev-2286	388	67	the	the	DET
inlawrev-2286	388	68	basis	basis	NOUN
inlawrev-2286	388	69	of	of	ADP
inlawrev-2286	388	70	deposits	deposit	NOUN
inlawrev-2286	388	71	to	to	ADP
inlawrev-2286	388	72	all	all	DET
inlawrev-2286	388	73	taxing	tax	VERB
inlawrev-2286	388	74	districts	district	NOUN
inlawrev-2286	388	75	in	in	ADP
inlawrev-2286	388	76	which	which	PRON
inlawrev-2286	388	77	the	the	DET
inlawrev-2286	388	78	association	association	NOUN
inlawrev-2286	388	79	has	have	VERB
inlawrev-2286	388	80	offices	office	NOUN
inlawrev-2286	388	81	)	)	PUNCT
inlawrev-2286	388	82	;	;	PUNCT
inlawrev-2286	388	83	i	i	PROPN
inlawrev-2286	388	84	d.	d.	PROPN
inlawrev-2286	388	85	§	§	PROPN
inlawrev-2286	388	86	6	6	NUM
inlawrev-2286	388	87	-	-	SYM
inlawrev-2286	388	88	6	6	NUM
inlawrev-2286	388	89	-	-	PUNCT
inlawrev-2286	388	90	6.5	6.5	NUM
inlawrev-2286	388	91	-	-	SYM
inlawrev-2286	388	92	21	21	NUM
inlawrev-2286	388	93	(	(	PUNCT
inlawrev-2286	388	94	aircraft	aircraft	NOUN
inlawrev-2286	388	95	excise	excise	NOUN
inlawrev-2286	388	96	tax	tax	NOUN
inlawrev-2286	388	97	collected	collect	VERB
inlawrev-2286	388	98	in	in	ADP
inlawrev-2286	388	99	allen	allen	PROPN
inlawrev-2286	388	100	county	county	PROPN
inlawrev-2286	388	101	allocated	allocate	VERB
inlawrev-2286	388	102	to	to	ADP
inlawrev-2286	388	103	county	county	NOUN
inlawrev-2286	388	104	board	board	NOUN
inlawrev-2286	388	105	of	of	ADP
inlawrev-2286	388	106	aviation	aviation	NOUN
inlawrev-2286	388	107	commissioners	commissioner	NOUN
inlawrev-2286	388	108	aviation	aviation	PROPN
inlawrev-2286	388	109	fund	fund	PROPN
inlawrev-2286	388	110	)	)	PUNCT
inlawrev-2286	388	111	;	;	PUNCT
inlawrev-2286	389	1	i	i	PROPN
inlawrev-2286	389	2	d.	d.	PROPN
inlawrev-2286	389	3	§	§	PROPN
inlawrev-2286	389	4	§	§	PROPN
inlawrev-2286	389	5	6	6	NUM
inlawrev-2286	389	6	-	-	SYM
inlawrev-2286	389	7	7	7	NUM
inlawrev-2286	389	8	-	-	PUNCT
inlawrev-2286	389	9	1	1	NUM
inlawrev-2286	389	10	-	-	NUM
inlawrev-2286	389	11	28.1	28.1	NUM
inlawrev-2286	389	12	to	to	PART
inlawrev-2286	389	13	-32.1	-32.1	ADJ
inlawrev-2286	389	14	(	(	PUNCT
inlawrev-2286	389	15	cigarette	cigarette	NOUN
inlawrev-2286	389	16	tax	tax	NOUN
inlawrev-2286	389	17	distribution	distribution	NOUN
inlawrev-2286	389	18	formula	formula	NOUN
inlawrev-2286	389	19	)	)	PUNCT
inlawrev-2286	389	20	;	;	PUNCT
inlawrev-2286	389	21	i	i	PROPN
inlawrev-2286	389	22	d.	d.	PROPN
inlawrev-2286	389	23	§	§	PROPN
inlawrev-2286	389	24	6	6	NUM
inlawrev-2286	389	25	-	-	SYM
inlawrev-2286	389	26	9	9	NUM
inlawrev-2286	389	27	-	-	PUNCT
inlawrev-2286	389	28	1	1	NUM
inlawrev-2286	389	29	-	-	SYM
inlawrev-2286	389	30	5	5	NUM
inlawrev-2286	389	31	(	(	PUNCT
inlawrev-2286	389	32	st	st	PROPN
inlawrev-2286	389	33	.	.	PROPN
inlawrev-2286	389	34	joseph	joseph	PROPN
inlawrev-2286	389	35	county	county	PROPN
inlawrev-2286	389	36	hotel	hotel	NOUN
inlawrev-2286	389	37	and	and	CCONJ
inlawrev-2286	389	38	tourist	tourist	NOUN
inlawrev-2286	389	39	camp	camp	NOUN
inlawrev-2286	389	40	tax	tax	NOUN
inlawrev-2286	389	41	inbtlj	inbtlj	NOUN
inlawrev-2286	389	42	,	,	PUNCT
inlawrev-2286	389	43	306	306	NUM
inlawrev-2286	389	44	indiana	indiana	PROPN
inlawrev-2286	389	45	law	law	NOUN
inlawrev-2286	389	46	review	review	NOUN
inlawrev-2286	389	47	[	[	X
inlawrev-2286	389	48	vol	vol	NOUN
inlawrev-2286	389	49	.	.	PUNCT
inlawrev-2286	389	50	11:292	11:292	NUM
inlawrev-2286	389	51	are	be	AUX
inlawrev-2286	389	52	of	of	ADP
inlawrev-2286	389	53	no	no	DET
inlawrev-2286	389	54	real	real	ADJ
inlawrev-2286	389	55	significance	significance	NOUN
inlawrev-2286	389	56	to	to	ADP
inlawrev-2286	389	57	tax	tax	NOUN
inlawrev-2286	389	58	law	law	NOUN
inlawrev-2286	389	59	in	in	ADP
inlawrev-2286	389	60	general	general	ADJ
inlawrev-2286	389	61	,	,	PUNCT
inlawrev-2286	389	62	*	*	PUNCT
inlawrev-2286	389	63	''	''	PUNCT
inlawrev-2286	389	64	most	most	ADJ
inlawrev-2286	389	65	of	of	ADP
inlawrev-2286	389	66	the	the	DET
inlawrev-2286	389	67	new	new	ADJ
inlawrev-2286	389	68	acts	act	NOUN
inlawrev-2286	389	69	are	be	AUX
inlawrev-2286	389	70	comment	comment	NOUN
inlawrev-2286	389	71	worthy	worthy	ADJ
inlawrev-2286	389	72	,	,	PUNCT
inlawrev-2286	389	73	either	either	CCONJ
inlawrev-2286	389	74	merely	merely	ADV
inlawrev-2286	389	75	to	to	PART
inlawrev-2286	389	76	alert	alert	VERB
inlawrev-2286	389	77	the	the	DET
inlawrev-2286	389	78	reader	reader	NOUN
inlawrev-2286	389	79	to	to	ADP
inlawrev-2286	389	80	their	their	PRON
inlawrev-2286	389	81	existence	existence	NOUN
inlawrev-2286	389	82	or	or	CCONJ
inlawrev-2286	389	83	to	to	PART
inlawrev-2286	389	84	highlight	highlight	VERB
inlawrev-2286	389	85	the	the	DET
inlawrev-2286	389	86	provisions	provision	NOUN
inlawrev-2286	389	87	of	of	ADP
inlawrev-2286	389	88	the	the	DET
inlawrev-2286	389	89	new	new	ADJ
inlawrev-2286	389	90	laws	law	NOUN
inlawrev-2286	389	91	under	under	ADP
inlawrev-2286	389	92	their	their	PRON
inlawrev-2286	389	93	various	various	ADJ
inlawrev-2286	389	94	subject	subject	NOUN
inlawrev-2286	389	95	matters	matter	NOUN
inlawrev-2286	389	96	.	.	PUNCT
inlawrev-2286	390	1	of	of	ADP
inlawrev-2286	390	2	general	general	ADJ
inlawrev-2286	390	3	note	note	NOUN
inlawrev-2286	390	4	,	,	PUNCT
inlawrev-2286	390	5	the	the	DET
inlawrev-2286	390	6	legislature	legislature	NOUN
inlawrev-2286	390	7	repealed	repeal	VERB
inlawrev-2286	390	8	the	the	DET
inlawrev-2286	390	9	multistate	multistate	NOUN
inlawrev-2286	390	10	tax	tax	NOUN
inlawrev-2286	390	11	compact	compact	NOUN
inlawrev-2286	390	12	.	.	PUNCT
inlawrev-2286	391	1	®	®	NOUN
inlawrev-2286	391	2	*	*	PUNCT
inlawrev-2286	391	3	the	the	DET
inlawrev-2286	391	4	intangibles	intangible	NOUN
inlawrev-2286	391	5	tax	tax	NOUN
inlawrev-2286	391	6	law	law	NOUN
inlawrev-2286	391	7	was	be	AUX
inlawrev-2286	391	8	recodified	recodifie	VERB
inlawrev-2286	391	9	without	without	ADP
inlawrev-2286	391	10	substantive	substantive	ADJ
inlawrev-2286	391	11	change	change	NOUN
inlawrev-2286	391	12	in	in	ADP
inlawrev-2286	391	13	a	a	DET
inlawrev-2286	391	14	new	new	ADJ
inlawrev-2286	391	15	article	article	NOUN
inlawrev-2286	391	16	5.1	5.1	NUM
inlawrev-2286	391	17	of	of	ADP
inlawrev-2286	391	18	title	title	NOUN
inlawrev-2286	391	19	6	6	NUM
inlawrev-2286	391	20	.	.	PUNCT
inlawrev-2286	391	21	"	"	PUNCT
inlawrev-2286	392	1	the	the	DET
inlawrev-2286	392	2	county	county	NOUN
inlawrev-2286	392	3	adjusted	adjust	VERB
inlawrev-2286	392	4	gross	gross	ADJ
inlawrev-2286	392	5	income	income	NOUN
inlawrev-2286	392	6	tax	tax	NOUN
inlawrev-2286	392	7	law	law	NOUN
inlawrev-2286	392	8	was	be	AUX
inlawrev-2286	392	9	amended	amend	VERB
inlawrev-2286	392	10	so	so	SCONJ
inlawrev-2286	392	11	as	as	SCONJ
inlawrev-2286	392	12	to	to	PART
inlawrev-2286	392	13	provide	provide	VERB
inlawrev-2286	392	14	a	a	DET
inlawrev-2286	392	15	new	new	ADJ
inlawrev-2286	392	16	levy	levy	NOUN
inlawrev-2286	392	17	limit	limit	NOUN
inlawrev-2286	392	18	on	on	ADP
inlawrev-2286	392	19	ad	ad	NOUN
inlawrev-2286	392	20	valorem	valorem	VERB
inlawrev-2286	392	21	property	property	NOUN
inlawrev-2286	392	22	taxes	taxis	NOUN
inlawrev-2286	392	23	for	for	ADP
inlawrev-2286	392	24	counties	county	NOUN
inlawrev-2286	392	25	utilizing	utilize	VERB
inlawrev-2286	392	26	an	an	DET
inlawrev-2286	392	27	adjusted	adjust	VERB
inlawrev-2286	392	28	gross	gross	ADJ
inlawrev-2286	392	29	income	income	NOUN
inlawrev-2286	392	30	tax	tax	NOUN
inlawrev-2286	392	31	in	in	ADP
inlawrev-2286	392	32	the	the	DET
inlawrev-2286	392	33	budget	budget	NOUN
inlawrev-2286	392	34	year	year	NOUN
inlawrev-2286	392	35	when	when	SCONJ
inlawrev-2286	392	36	such	such	ADJ
inlawrev-2286	392	37	tax	tax	NOUN
inlawrev-2286	392	38	is	be	AUX
inlawrev-2286	392	39	repealed	repeal	VERB
inlawrev-2286	392	40	.	.	PUNCT
inlawrev-2286	392	41	'	'	PUNCT
inlawrev-2286	393	1	*	*	PUNCT
inlawrev-2286	393	2	the	the	DET
inlawrev-2286	393	3	former	former	ADJ
inlawrev-2286	393	4	requirement	requirement	NOUN
inlawrev-2286	393	5	that	that	SCONJ
inlawrev-2286	393	6	a	a	DET
inlawrev-2286	393	7	county	county	NOUN
inlawrev-2286	393	8	adjusted	adjust	VERB
inlawrev-2286	393	9	gross	gross	ADJ
inlawrev-2286	393	10	income	income	NOUN
inlawrev-2286	393	11	tax	tax	NOUN
inlawrev-2286	393	12	be	be	AUX
inlawrev-2286	393	13	effective	effective	ADJ
inlawrev-2286	393	14	for	for	ADP
inlawrev-2286	393	15	four	four	NUM
inlawrev-2286	393	16	full	full	ADJ
inlawrev-2286	393	17	years	year	NOUN
inlawrev-2286	393	18	before	before	SCONJ
inlawrev-2286	393	19	it	it	PRON
inlawrev-2286	393	20	could	could	AUX
inlawrev-2286	393	21	be	be	AUX
inlawrev-2286	393	22	rescinded	rescind	VERB
inlawrev-2286	393	23	was	be	AUX
inlawrev-2286	393	24	repealed	repeal	VERB
inlawrev-2286	393	25	and	and	CCONJ
inlawrev-2286	393	26	replaced	replace	VERB
inlawrev-2286	393	27	by	by	ADP
inlawrev-2286	393	28	a	a	DET
inlawrev-2286	393	29	new	new	ADJ
inlawrev-2286	393	30	rescission	rescission	NOUN
inlawrev-2286	393	31	procedure	procedure	NOUN
inlawrev-2286	393	32	providing	provide	VERB
inlawrev-2286	393	33	that	that	SCONJ
inlawrev-2286	393	34	such	such	DET
inlawrev-2286	393	35	a	a	DET
inlawrev-2286	393	36	tax	tax	NOUN
inlawrev-2286	393	37	may	may	AUX
inlawrev-2286	393	38	be	be	AUX
inlawrev-2286	393	39	rescinded	rescind	VERB
inlawrev-2286	393	40	in	in	ADP
inlawrev-2286	393	41	the	the	DET
inlawrev-2286	393	42	first	first	ADJ
inlawrev-2286	393	43	six	six	NUM
inlawrev-2286	393	44	calendar	calendar	NOUN
inlawrev-2286	393	45	months	month	NOUN
inlawrev-2286	393	46	of	of	ADP
inlawrev-2286	393	47	a	a	DET
inlawrev-2286	393	48	year	year	NOUN
inlawrev-2286	393	49	.	.	PUNCT
inlawrev-2286	394	1	®	®	NOUN
inlawrev-2286	394	2	*	*	PUNCT
inlawrev-2286	394	3	now	now	ADV
inlawrev-2286	394	4	,	,	PUNCT
inlawrev-2286	394	5	in	in	ADP
inlawrev-2286	394	6	the	the	DET
inlawrev-2286	394	7	year	year	NOUN
inlawrev-2286	394	8	of	of	ADP
inlawrev-2286	394	9	rescission	rescission	NOUN
inlawrev-2286	394	10	,	,	PUNCT
inlawrev-2286	394	11	calendar	calendar	NOUN
inlawrev-2286	394	12	basis	basis	NOUN
inlawrev-2286	394	13	taxpayers	taxpayer	NOUN
inlawrev-2286	394	14	are	be	AUX
inlawrev-2286	394	15	to	to	PART
inlawrev-2286	394	16	pay	pay	VERB
inlawrev-2286	394	17	one	one	NUM
inlawrev-2286	394	18	-	-	PUNCT
inlawrev-2286	394	19	half	half	NOUN
inlawrev-2286	394	20	of	of	ADP
inlawrev-2286	394	21	the	the	DET
inlawrev-2286	394	22	tax	tax	NOUN
inlawrev-2286	394	23	that	that	PRON
inlawrev-2286	394	24	would	would	AUX
inlawrev-2286	394	25	have	have	AUX
inlawrev-2286	394	26	been	be	AUX
inlawrev-2286	394	27	due	due	ADJ
inlawrev-2286	394	28	for	for	ADP
inlawrev-2286	394	29	a	a	DET
inlawrev-2286	394	30	full	full	ADJ
inlawrev-2286	394	31	year	year	NOUN
inlawrev-2286	394	32	,	,	PUNCT
inlawrev-2286	394	33	and	and	CCONJ
inlawrev-2286	394	34	fiscal	fiscal	ADJ
inlawrev-2286	394	35	year	year	NOUN
inlawrev-2286	394	36	taxpayers	taxpayer	NOUN
inlawrev-2286	394	37	are	be	AUX
inlawrev-2286	394	38	to	to	PART
inlawrev-2286	394	39	pay	pay	VERB
inlawrev-2286	394	40	a	a	DET
inlawrev-2286	394	41	pro	pro	ADJ
inlawrev-2286	394	42	rata	rata	ADJ
inlawrev-2286	394	43	share	share	NOUN
inlawrev-2286	394	44	of	of	ADP
inlawrev-2286	394	45	the	the	DET
inlawrev-2286	394	46	tax	tax	NOUN
inlawrev-2286	394	47	that	that	PRON
inlawrev-2286	394	48	would	would	AUX
inlawrev-2286	394	49	have	have	AUX
inlawrev-2286	394	50	been	be	AUX
inlawrev-2286	394	51	due	due	ADJ
inlawrev-2286	394	52	but	but	CCONJ
inlawrev-2286	394	53	for	for	ADP
inlawrev-2286	394	54	the	the	DET
inlawrev-2286	394	55	rescission	rescission	NOUN
inlawrev-2286	394	56	.	.	PUNCT
inlawrev-2286	395	1	'^	'^	VERB
inlawrev-2286	395	2	the	the	DET
inlawrev-2286	395	3	retirement	retirement	NOUN
inlawrev-2286	395	4	income	income	NOUN
inlawrev-2286	395	5	credit	credit	NOUN
inlawrev-2286	395	6	against	against	ADP
inlawrev-2286	395	7	county	county	NOUN
inlawrev-2286	395	8	adjusted	adjust	VERB
inlawrev-2286	395	9	gross	gross	ADJ
inlawrev-2286	395	10	income	income	NOUN
inlawrev-2286	395	11	taxation	taxation	NOUN
inlawrev-2286	395	12	was	be	AUX
inlawrev-2286	395	13	reworded	reword	VERB
inlawrev-2286	395	14	to	to	PART
inlawrev-2286	395	15	conform	conform	VERB
inlawrev-2286	395	16	to	to	ADP
inlawrev-2286	395	17	the	the	DET
inlawrev-2286	395	18	language	language	NOUN
inlawrev-2286	395	19	of	of	ADP
inlawrev-2286	395	20	section	section	NOUN
inlawrev-2286	395	21	37	37	NUM
inlawrev-2286	395	22	of	of	ADP
inlawrev-2286	395	23	the	the	DET
inlawrev-2286	395	24	internal	internal	ADJ
inlawrev-2286	395	25	revenue	revenue	NOUN
inlawrev-2286	395	26	code	code	NOUN
inlawrev-2286	395	27	.	.	PUNCT
inlawrev-2286	395	28	'	'	PUNCT
inlawrev-2286	396	1	«	«	PUNCT
inlawrev-2286	396	2	the	the	DET
inlawrev-2286	396	3	legislature	legislature	NOUN
inlawrev-2286	396	4	also	also	ADV
inlawrev-2286	396	5	undertook	undertake	VERB
inlawrev-2286	396	6	a	a	DET
inlawrev-2286	396	7	relatively	relatively	ADV
inlawrev-2286	396	8	comprehensive	comprehensive	ADJ
inlawrev-2286	396	9	overhaul	overhaul	NOUN
inlawrev-2286	396	10	of	of	ADP
inlawrev-2286	396	11	the	the	DET
inlawrev-2286	396	12	taxation	taxation	NOUN
inlawrev-2286	396	13	and	and	CCONJ
inlawrev-2286	396	14	registration	registration	NOUN
inlawrev-2286	396	15	laws	law	NOUN
inlawrev-2286	396	16	applicable	applicable	ADJ
inlawrev-2286	396	17	to	to	ADP
inlawrev-2286	396	18	aircraft	aircraft	NOUN
inlawrev-2286	396	19	in	in	ADP
inlawrev-2286	396	20	indiana	indiana	PROPN
inlawrev-2286	396	21	.	.	PUNCT
inlawrev-2286	396	22	"	"	PUNCT
inlawrev-2286	397	1	one	one	NUM
inlawrev-2286	397	2	of	of	ADP
inlawrev-2286	397	3	the	the	DET
inlawrev-2286	397	4	provisions	provision	NOUN
inlawrev-2286	397	5	of	of	ADP
inlawrev-2286	397	6	the	the	DET
inlawrev-2286	397	7	1977	1977	NUM
inlawrev-2286	397	8	act	act	NOUN
inlawrev-2286	397	9	made	make	VERB
inlawrev-2286	397	10	occasional	occasional	ADJ
inlawrev-2286	397	11	sales	sale	NOUN
inlawrev-2286	397	12	of	of	ADP
inlawrev-2286	397	13	registered	register	VERB
inlawrev-2286	397	14	aircraft	aircraft	NOUN
inlawrev-2286	397	15	subject	subject	ADJ
inlawrev-2286	397	16	to	to	ADP
inlawrev-2286	397	17	the	the	DET
inlawrev-2286	397	18	state	state	NOUN
inlawrev-2286	397	19	sales	sale	NOUN
inlawrev-2286	397	20	tax.^	tax.^	PROPN
inlawrev-2286	397	21	"	"	PUNCT
inlawrev-2286	397	22	"	"	PUNCT
inlawrev-2286	397	23	a	a	DET
inlawrev-2286	397	24	new	new	ADJ
inlawrev-2286	397	25	valuation	valuation	NOUN
inlawrev-2286	397	26	system	system	NOUN
inlawrev-2286	397	27	based	base	VERB
inlawrev-2286	397	28	upon	upon	SCONJ
inlawrev-2286	397	29	age	age	NOUN
inlawrev-2286	397	30	and	and	CCONJ
inlawrev-2286	397	31	classification	classification	NOUN
inlawrev-2286	397	32	was	be	AUX
inlawrev-2286	397	33	enacted	enact	VERB
inlawrev-2286	397	34	.	.	PUNCT
inlawrev-2286	397	35	'	'	PUNCT
inlawrev-2286	397	36	"	"	PUNCT
inlawrev-2286	397	37	creased	crease	VERB
inlawrev-2286	397	38	to	to	ADP
inlawrev-2286	397	39	5	5	NUM
inlawrev-2286	397	40	%	%	NOUN
inlawrev-2286	397	41	)	)	PUNCT
inlawrev-2286	397	42	;	;	PUNCT
inlawrev-2286	397	43	i	i	PROPN
inlawrev-2286	397	44	d.	d.	PROPN
inlawrev-2286	397	45	§	§	PROPN
inlawrev-2286	397	46	§	§	PROPN
inlawrev-2286	397	47	6	6	NUM
inlawrev-2286	397	48	-	-	SYM
inlawrev-2286	397	49	9	9	NUM
inlawrev-2286	397	50	-	-	PUNCT
inlawrev-2286	397	51	3	3	NUM
inlawrev-2286	397	52	-	-	SYM
inlawrev-2286	397	53	1	1	NUM
inlawrev-2286	397	54	,	,	PUNCT
inlawrev-2286	397	55	-4	-4	PUNCT
inlawrev-2286	397	56	(	(	PUNCT
inlawrev-2286	397	57	clark	clark	PROPN
inlawrev-2286	397	58	,	,	PUNCT
inlawrev-2286	397	59	floyd	floyd	PROPN
inlawrev-2286	397	60	,	,	PUNCT
inlawrev-2286	397	61	monroe	monroe	PROPN
inlawrev-2286	397	62	,	,	PUNCT
inlawrev-2286	397	63	knox	knox	PROPN
inlawrev-2286	397	64	,	,	PUNCT
inlawrev-2286	397	65	and	and	CCONJ
inlawrev-2286	397	66	marion	marion	PROPN
inlawrev-2286	397	67	county	county	PROPN
inlawrev-2286	397	68	hotelmotel	hotelmotel	NOUN
inlawrev-2286	397	69	taxes	taxis	NOUN
inlawrev-2286	397	70	)	)	PUNCT
inlawrev-2286	397	71	;	;	PUNCT
inlawrev-2286	398	1	i	i	PROPN
inlawrev-2286	398	2	d.	d.	PROPN
inlawrev-2286	398	3	§	§	PROPN
inlawrev-2286	398	4	§	§	PROPN
inlawrev-2286	398	5	6	6	NUM
inlawrev-2286	398	6	-	-	SYM
inlawrev-2286	398	7	1.1	1.1	NUM
inlawrev-2286	398	8	-	-	PUNCT
inlawrev-2286	398	9	19	19	NUM
inlawrev-2286	398	10	-	-	PUNCT
inlawrev-2286	398	11	1	1	NUM
inlawrev-2286	398	12	to	to	ADP
inlawrev-2286	398	13	-2	-2	INTJ
inlawrev-2286	398	14	(	(	PUNCT
inlawrev-2286	398	15	amending	amend	VERB
inlawrev-2286	398	16	pub	pub	NOUN
inlawrev-2286	398	17	.	.	PUNCT
inlawrev-2286	399	1	l.	l.	PROPN
inlawrev-2286	399	2	no	no	INTJ
inlawrev-2286	399	3	.	.	PROPN
inlawrev-2286	400	1	47	47	NUM
inlawrev-2286	400	2	,	,	PUNCT
inlawrev-2286	400	3	§	§	PROPN
inlawrev-2286	400	4	1	1	NUM
inlawrev-2286	400	5	,	,	PUNCT
inlawrev-2286	400	6	1975	1975	NUM
inlawrev-2286	400	7	ind	ind	NOUN
inlawrev-2286	400	8	.	.	PUNCT
inlawrev-2286	401	1	acts	act	VERB
inlawrev-2286	401	2	385	385	NUM
inlawrev-2286	401	3	)	)	PUNCT
inlawrev-2286	401	4	(	(	PUNCT
inlawrev-2286	401	5	manner	manner	NOUN
inlawrev-2286	401	6	of	of	ADP
inlawrev-2286	401	7	computing	compute	VERB
inlawrev-2286	401	8	school	school	NOUN
inlawrev-2286	401	9	corporation	corporation	NOUN
inlawrev-2286	401	10	property	property	NOUN
inlawrev-2286	401	11	tax	tax	NOUN
inlawrev-2286	401	12	levies	levy	NOUN
inlawrev-2286	401	13	modified	modify	VERB
inlawrev-2286	401	14	)	)	PUNCT
inlawrev-2286	401	15	.	.	PUNCT
inlawrev-2286	402	1	^'e.g	^'e.g	X
inlawrev-2286	402	2	.	.	PROPN
inlawrev-2286	402	3	,	,	PUNCT
inlawrev-2286	402	4	ind	ind	PROPN
inlawrev-2286	402	5	.	.	PUNCT
inlawrev-2286	402	6	code	code	PROPN
inlawrev-2286	402	7	§	§	PROPN
inlawrev-2286	402	8	§	§	PROPN
inlawrev-2286	402	9	9	9	NUM
inlawrev-2286	402	10	-	-	SYM
inlawrev-2286	402	11	7	7	NUM
inlawrev-2286	402	12	-	-	PUNCT
inlawrev-2286	402	13	5.5	5.5	NUM
inlawrev-2286	402	14	-	-	PUNCT
inlawrev-2286	402	15	1	1	NUM
inlawrev-2286	402	16	to	to	ADP
inlawrev-2286	402	17	-10	-10	PUNCT
inlawrev-2286	402	18	(	(	PUNCT
inlawrev-2286	402	19	supp	supp	PROPN
inlawrev-2286	402	20	.	.	PUNCT
inlawrev-2286	402	21	1977	1977	NUM
inlawrev-2286	402	22	)	)	PUNCT
inlawrev-2286	403	1	(	(	PUNCT
inlawrev-2286	403	2	personalized	personalize	VERB
inlawrev-2286	403	3	license	license	NOUN
inlawrev-2286	403	4	plates	plate	NOUN
inlawrev-2286	403	5	)	)	PUNCT
inlawrev-2286	403	6	;	;	PUNCT
inlawrev-2286	404	1	i	i	PROPN
inlawrev-2286	404	2	d	d	PROPN
inlawrev-2286	404	3	§	§	PROPN
inlawrev-2286	404	4	§	§	PROPN
inlawrev-2286	404	5	6	6	NUM
inlawrev-2286	404	6	-	-	SYM
inlawrev-2286	404	7	7	7	NUM
inlawrev-2286	404	8	-	-	PUNCT
inlawrev-2286	404	9	1	1	NUM
inlawrev-2286	404	10	-	-	SYM
inlawrev-2286	404	11	12	12	NUM
inlawrev-2286	404	12	,	,	PUNCT
inlawrev-2286	404	13	-28.1	-28.1	NOUN
inlawrev-2286	404	14	;	;	PUNCT
inlawrev-2286	404	15	7.1	7.1	NUM
inlawrev-2286	404	16	-	-	SYM
inlawrev-2286	404	17	4	4	NUM
inlawrev-2286	404	18	-	-	PUNCT
inlawrev-2286	404	19	3	3	NUM
inlawrev-2286	404	20	-	-	SYM
inlawrev-2286	404	21	1	1	NUM
inlawrev-2286	404	22	(	(	PUNCT
inlawrev-2286	404	23	excise	excise	NOUN
inlawrev-2286	404	24	taxes	taxis	NOUN
inlawrev-2286	404	25	on	on	ADP
inlawrev-2286	404	26	cigarettes	cigarette	NOUN
inlawrev-2286	404	27	and	and	CCONJ
inlawrev-2286	404	28	liquor	liquor	NOUN
inlawrev-2286	404	29	increased	increase	VERB
inlawrev-2286	404	30	to	to	PART
inlawrev-2286	404	31	help	help	VERB
inlawrev-2286	404	32	fund	fund	VERB
inlawrev-2286	404	33	police	police	NOUN
inlawrev-2286	404	34	and	and	CCONJ
inlawrev-2286	404	35	firemen	fireman	NOUN
inlawrev-2286	404	36	's	's	PART
inlawrev-2286	404	37	pension	pension	NOUN
inlawrev-2286	404	38	funds	fund	NOUN
inlawrev-2286	404	39	)	)	PUNCT
inlawrev-2286	404	40	.	.	PUNCT
inlawrev-2286	405	1	'	'	PUNCT
inlawrev-2286	405	2	tub	tub	NOUN
inlawrev-2286	405	3	.	.	PUNCT
inlawrev-2286	406	1	l.	l.	PROPN
inlawrev-2286	406	2	no	no	INTJ
inlawrev-2286	406	3	.	.	PROPN
inlawrev-2286	407	1	90	90	NUM
inlawrev-2286	407	2	,	,	PUNCT
inlawrev-2286	407	3	§	§	PROPN
inlawrev-2286	407	4	1	1	NUM
inlawrev-2286	407	5	,	,	PUNCT
inlawrev-2286	407	6	1977	1977	NUM
inlawrev-2286	407	7	ind	ind	NOUN
inlawrev-2286	407	8	.	.	PUNCT
inlawrev-2286	408	1	acts	act	VERB
inlawrev-2286	408	2	467	467	NUM
inlawrev-2286	408	3	(	(	PUNCT
inlawrev-2286	408	4	repealing	repeal	VERB
inlawrev-2286	408	5	ind	ind	NOUN
inlawrev-2286	408	6	.	.	PUNCT
inlawrev-2286	409	1	code	code	PROPN
inlawrev-2286	409	2	§	§	PROPN
inlawrev-2286	409	3	§	§	PROPN
inlawrev-2286	409	4	6	6	NUM
inlawrev-2286	409	5	-	-	SYM
inlawrev-2286	409	6	8	8	NUM
inlawrev-2286	409	7	-	-	PUNCT
inlawrev-2286	409	8	9	9	NUM
inlawrev-2286	409	9	-	-	SYM
inlawrev-2286	409	10	101	101	NUM
inlawrev-2286	409	11	to	to	ADP
inlawrev-2286	409	12	-1307	-1307	INTJ
inlawrev-2286	409	13	(	(	PUNCT
inlawrev-2286	409	14	1976	1976	NUM
inlawrev-2286	409	15	)	)	PUNCT
inlawrev-2286	409	16	)	)	PUNCT
inlawrev-2286	409	17	.	.	PUNCT
inlawrev-2286	410	1	the	the	DET
inlawrev-2286	410	2	supreme	supreme	PROPN
inlawrev-2286	410	3	court	court	PROPN
inlawrev-2286	410	4	recently	recently	ADV
inlawrev-2286	410	5	upheld	uphold	VERB
inlawrev-2286	410	6	the	the	DET
inlawrev-2286	410	7	constitutionality	constitutionality	NOUN
inlawrev-2286	410	8	of	of	ADP
inlawrev-2286	410	9	the	the	DET
inlawrev-2286	410	10	multistate	multistate	NOUN
inlawrev-2286	410	11	tax	tax	NOUN
inlawrev-2286	410	12	compact	compact	NOUN
inlawrev-2286	410	13	under	under	ADP
inlawrev-2286	410	14	the	the	DET
inlawrev-2286	410	15	compact	compact	ADJ
inlawrev-2286	410	16	clause	clause	NOUN
inlawrev-2286	410	17	,	,	PUNCT
inlawrev-2286	410	18	u.s	u.s	PROPN
inlawrev-2286	410	19	.	.	PROPN
inlawrev-2286	410	20	const	const	PROPN
inlawrev-2286	410	21	,	,	PUNCT
inlawrev-2286	410	22	art	art	NOUN
inlawrev-2286	410	23	.	.	PUNCT
inlawrev-2286	411	1	i	i	PRON
inlawrev-2286	411	2	,	,	PUNCT
inlawrev-2286	411	3	§	§	PROPN
inlawrev-2286	411	4	10	10	NUM
inlawrev-2286	411	5	,	,	PUNCT
inlawrev-2286	411	6	cl	cl	NOUN
inlawrev-2286	411	7	.	.	NOUN
inlawrev-2286	411	8	3	3	NUM
inlawrev-2286	411	9	;	;	PUNCT
inlawrev-2286	411	10	the	the	DET
inlawrev-2286	411	11	commerce	commerce	NOUN
inlawrev-2286	411	12	clause	clause	NOUN
inlawrev-2286	411	13	,	,	PUNCT
inlawrev-2286	411	14	i	i	PROPN
inlawrev-2286	411	15	d.	d.	PROPN
inlawrev-2286	411	16	§	§	PROPN
inlawrev-2286	411	17	8	8	NUM
inlawrev-2286	411	18	,	,	PUNCT
inlawrev-2286	411	19	cl	cl	NOUN
inlawrev-2286	411	20	.	.	NOUN
inlawrev-2286	411	21	3	3	NUM
inlawrev-2286	411	22	;	;	PUNCT
inlawrev-2286	411	23	and	and	CCONJ
inlawrev-2286	411	24	the	the	DET
inlawrev-2286	411	25	fourteenth	fourteenth	ADJ
inlawrev-2286	411	26	amendment	amendment	NOUN
inlawrev-2286	411	27	,	,	PUNCT
inlawrev-2286	411	28	i	i	PROPN
inlawrev-2286	411	29	d.	d.	PROPN
inlawrev-2286	411	30	amend	amend	VERB
inlawrev-2286	411	31	.	.	PUNCT
inlawrev-2286	412	1	xiv	xiv	PROPN
inlawrev-2286	412	2	.	.	PROPN
inlawrev-2286	413	1	united	united	PROPN
inlawrev-2286	413	2	states	states	PROPN
inlawrev-2286	413	3	steel	steel	PROPN
inlawrev-2286	413	4	corp	corp	PROPN
inlawrev-2286	413	5	.	.	PROPN
inlawrev-2286	414	1	v.	v.	ADP
inlawrev-2286	414	2	multistate	multistate	NOUN
inlawrev-2286	414	3	tax	tax	NOUN
inlawrev-2286	414	4	comm'n	comm'n	PROPN
inlawrev-2286	414	5	,	,	PUNCT
inlawrev-2286	414	6	46	46	NUM
inlawrev-2286	414	7	u.s.l.w	u.s.l.w	PROPN
inlawrev-2286	414	8	.	.	PROPN
inlawrev-2286	414	9	4115	4115	NUM
inlawrev-2286	414	10	(	(	PUNCT
inlawrev-2286	414	11	u.s	u.s	PROPN
inlawrev-2286	414	12	.	.	PROPN
inlawrev-2286	414	13	feb	feb	PROPN
inlawrev-2286	414	14	.	.	PROPN
inlawrev-2286	414	15	21	21	NUM
inlawrev-2286	414	16	.	.	PUNCT
inlawrev-2286	414	17	1978	1978	NUM
inlawrev-2286	414	18	)	)	PUNCT
inlawrev-2286	414	19	.	.	PUNCT
inlawrev-2286	415	1	aff'g	aff'g	PROPN
inlawrev-2286	415	2	,	,	PUNCT
inlawrev-2286	415	3	417	417	NUM
inlawrev-2286	415	4	f.	f.	PROPN
inlawrev-2286	415	5	supp	supp	PROPN
inlawrev-2286	415	6	.	.	PUNCT
inlawrev-2286	416	1	795	795	NUM
inlawrev-2286	416	2	(	(	PUNCT
inlawrev-2286	416	3	s.d.n.y	s.d.n.y	PROPN
inlawrev-2286	416	4	.	.	PROPN
inlawrev-2286	416	5	1976	1976	NUM
inlawrev-2286	416	6	)	)	PUNCT
inlawrev-2286	416	7	(	(	PUNCT
inlawrev-2286	416	8	3	3	NUM
inlawrev-2286	416	9	-	-	PUNCT
inlawrev-2286	416	10	judge	judge	NOUN
inlawrev-2286	416	11	court	court	NOUN
inlawrev-2286	416	12	)	)	PUNCT
inlawrev-2286	416	13	.	.	PUNCT
inlawrev-2286	417	1	"	"	PUNCT
inlawrev-2286	417	2	ind	ind	PROPN
inlawrev-2286	417	3	.	.	PUNCT
inlawrev-2286	417	4	code	code	PROPN
inlawrev-2286	417	5	§	§	PROPN
inlawrev-2286	417	6	§	§	PROPN
inlawrev-2286	417	7	6	6	NUM
inlawrev-2286	417	8	-	-	SYM
inlawrev-2286	417	9	5.1	5.1	NUM
inlawrev-2286	417	10	-	-	PUNCT
inlawrev-2286	417	11	1	1	NUM
inlawrev-2286	417	12	-	-	SYM
inlawrev-2286	417	13	1	1	NUM
inlawrev-2286	417	14	to	to	ADP
inlawrev-2286	417	15	-9	-9	PROPN
inlawrev-2286	417	16	(	(	PUNCT
inlawrev-2286	417	17	supp	supp	PROPN
inlawrev-2286	417	18	.	.	PUNCT
inlawrev-2286	417	19	1977	1977	NUM
inlawrev-2286	417	20	)	)	PUNCT
inlawrev-2286	417	21	(	(	PUNCT
inlawrev-2286	417	22	previously	previously	ADV
inlawrev-2286	417	23	codified	codify	VERB
inlawrev-2286	417	24	at	at	ADP
inlawrev-2286	417	25	i	i	PROPN
inlawrev-2286	417	26	d	d	PROPN
inlawrev-2286	417	27	,	,	PUNCT
inlawrev-2286	417	28	§	§	PROPN
inlawrev-2286	417	29	§	§	PROPN
inlawrev-2286	417	30	6	6	NUM
inlawrev-2286	417	31	-	-	SYM
inlawrev-2286	417	32	5	5	NUM
inlawrev-2286	417	33	-	-	PUNCT
inlawrev-2286	417	34	1	1	NUM
inlawrev-2286	417	35	-	-	SYM
inlawrev-2286	417	36	1	1	NUM
inlawrev-2286	417	37	to	to	PART
inlawrev-2286	417	38	-5	-5	VERB
inlawrev-2286	417	39	-	-	SYM
inlawrev-2286	417	40	1	1	NUM
inlawrev-2286	417	41	(	(	PUNCT
inlawrev-2286	417	42	1976	1976	NUM
inlawrev-2286	417	43	)	)	PUNCT
inlawrev-2286	417	44	)	)	PUNCT
inlawrev-2286	417	45	.	.	PUNCT
inlawrev-2286	418	1	•"m	•"m	VERB
inlawrev-2286	418	2	§	§	VERB
inlawrev-2286	418	3	§	§	PROPN
inlawrev-2286	418	4	6	6	NUM
inlawrev-2286	418	5	-	-	SYM
inlawrev-2286	418	6	3	3	NUM
inlawrev-2286	418	7	-	-	NUM
inlawrev-2286	418	8	3.1	3.1	NUM
inlawrev-2286	418	9	-	-	SYM
inlawrev-2286	418	10	1	1	NUM
inlawrev-2286	418	11	to	to	PART
inlawrev-2286	418	12	-5	-5	VERB
inlawrev-2286	418	13	(	(	PUNCT
inlawrev-2286	418	14	amending	amend	VERB
inlawrev-2286	418	15	i	i	PROPN
inlawrev-2286	418	16	d	d	PROPN
inlawrev-2286	418	17	,	,	PUNCT
inlawrev-2286	418	18	§	§	PROPN
inlawrev-2286	418	19	§	§	PROPN
inlawrev-2286	418	20	6	6	NUM
inlawrev-2286	418	21	-	-	SYM
inlawrev-2286	418	22	3.5	3.5	NUM
inlawrev-2286	418	23	-	-	PUNCT
inlawrev-2286	418	24	1	1	NUM
inlawrev-2286	418	25	-	-	SYM
inlawrev-2286	418	26	1	1	NUM
inlawrev-2286	418	27	to	to	ADP
inlawrev-2286	418	28	-12	-12	NOUN
inlawrev-2286	418	29	(	(	PUNCT
inlawrev-2286	418	30	1976	1976	NUM
inlawrev-2286	418	31	)	)	PUNCT
inlawrev-2286	418	32	)	)	PUNCT
inlawrev-2286	418	33	.	.	PUNCT
inlawrev-2286	419	1	"	"	PUNCT
inlawrev-2286	419	2	m	m	AUX
inlawrev-2286	419	3	§	§	PROPN
inlawrev-2286	419	4	§	§	PROPN
inlawrev-2286	419	5	6	6	NUM
inlawrev-2286	419	6	-	-	SYM
inlawrev-2286	419	7	3.5	3.5	NUM
inlawrev-2286	419	8	-	-	PUNCT
inlawrev-2286	419	9	l-6(a	l-6(a	NOUN
inlawrev-2286	419	10	)	)	PUNCT
inlawrev-2286	419	11	(	(	PUNCT
inlawrev-2286	419	12	repealing	repeal	VERB
inlawrev-2286	419	13	i	i	PRON
inlawrev-2286	419	14	d.	d.	PROPN
inlawrev-2286	419	15	§	§	PROPN
inlawrev-2286	419	16	6	6	NUM
inlawrev-2286	419	17	-	-	SYM
inlawrev-2286	419	18	3.5	3.5	NUM
inlawrev-2286	419	19	-	-	PUNCT
inlawrev-2286	419	20	1	1	NUM
inlawrev-2286	419	21	-	-	SYM
inlawrev-2286	419	22	6	6	NUM
inlawrev-2286	419	23	(	(	PUNCT
inlawrev-2286	419	24	1976	1976	NUM
inlawrev-2286	419	25	)	)	PUNCT
inlawrev-2286	419	26	)	)	PUNCT
inlawrev-2286	419	27	.	.	PUNCT
inlawrev-2286	420	1	"	"	PUNCT
inlawrev-2286	420	2	/d	/d	PUNCT
inlawrev-2286	420	3	.	.	PUNCT
inlawrev-2286	421	1	§	§	PROPN
inlawrev-2286	421	2	6	6	NUM
inlawrev-2286	421	3	-	-	SYM
inlawrev-2286	421	4	3.5	3.5	NUM
inlawrev-2286	421	5	-	-	PUNCT
inlawrev-2286	421	6	l-6(b	l-6(b	NUM
inlawrev-2286	421	7	)	)	PUNCT
inlawrev-2286	421	8	.	.	PUNCT
inlawrev-2286	422	1	(	(	PUNCT
inlawrev-2286	422	2	c	c	NOUN
inlawrev-2286	422	3	)	)	PUNCT
inlawrev-2286	422	4	.	.	PUNCT
inlawrev-2286	423	1	"	"	PUNCT
inlawrev-2286	423	2	/d	/d	PUNCT
inlawrev-2286	423	3	§	§	PROPN
inlawrev-2286	423	4	6	6	NUM
inlawrev-2286	423	5	-	-	SYM
inlawrev-2286	423	6	3.5	3.5	NUM
inlawrev-2286	423	7	-	-	PUNCT
inlawrev-2286	423	8	1	1	NUM
inlawrev-2286	423	9	-	-	SYM
inlawrev-2286	423	10	2	2	NUM
inlawrev-2286	423	11	(	(	PUNCT
inlawrev-2286	423	12	amending	amend	VERB
inlawrev-2286	423	13	i	i	PRON
inlawrev-2286	423	14	d.	d.	PROPN
inlawrev-2286	423	15	§	§	PROPN
inlawrev-2286	423	16	6	6	NUM
inlawrev-2286	423	17	-	-	SYM
inlawrev-2286	423	18	3.5	3.5	NUM
inlawrev-2286	423	19	-	-	PUNCT
inlawrev-2286	423	20	1	1	NUM
inlawrev-2286	423	21	-	-	SYM
inlawrev-2286	423	22	2	2	NUM
inlawrev-2286	423	23	(	(	PUNCT
inlawrev-2286	423	24	1976	1976	NUM
inlawrev-2286	423	25	)	)	PUNCT
inlawrev-2286	423	26	)	)	PUNCT
inlawrev-2286	423	27	.	.	PUNCT
inlawrev-2286	424	1	"	"	PUNCT
inlawrev-2286	424	2	pub	pub	NOUN
inlawrev-2286	424	3	.	.	PUNCT
inlawrev-2286	425	1	l.	l.	PROPN
inlawrev-2286	425	2	no	no	INTJ
inlawrev-2286	425	3	.	.	PROPN
inlawrev-2286	426	1	87	87	NUM
inlawrev-2286	426	2	,	,	PUNCT
inlawrev-2286	426	3	1977	1977	NUM
inlawrev-2286	426	4	ind	ind	NOUN
inlawrev-2286	426	5	.	.	PUNCT
inlawrev-2286	427	1	acts	act	VERB
inlawrev-2286	427	2	438	438	NUM
inlawrev-2286	427	3	(	(	PUNCT
inlawrev-2286	427	4	codified	codify	VERB
inlawrev-2286	427	5	in	in	ADP
inlawrev-2286	427	6	scattered	scatter	VERB
inlawrev-2286	427	7	sections	section	NOUN
inlawrev-2286	427	8	of	of	ADP
inlawrev-2286	427	9	ind	ind	PROPN
inlawrev-2286	427	10	.	.	PUNCT
inlawrev-2286	428	1	code	code	PROPN
inlawrev-2286	428	2	§	§	PROPN
inlawrev-2286	428	3	§	§	PROPN
inlawrev-2286	428	4	6	6	NUM
inlawrev-2286	428	5	-	-	SYM
inlawrev-2286	428	6	6	6	NUM
inlawrev-2286	428	7	-	-	PUNCT
inlawrev-2286	428	8	6.5-	6.5-	NUM
inlawrev-2286	428	9	,	,	PUNCT
inlawrev-2286	428	10	6	6	NUM
inlawrev-2286	428	11	-	-	SYM
inlawrev-2286	428	12	2	2	NUM
inlawrev-2286	428	13	-	-	PUNCT
inlawrev-2286	428	14	1(supp	1(supp	NUM
inlawrev-2286	428	15	.	.	PUNCT
inlawrev-2286	428	16	1977	1977	NUM
inlawrev-2286	428	17	)	)	PUNCT
inlawrev-2286	428	18	)	)	PUNCT
inlawrev-2286	428	19	.	.	PUNCT
inlawrev-2286	429	1	'	'	PUNCT
inlawrev-2286	430	1	°	°	NOUN
inlawrev-2286	430	2	°	°	ADJ
inlawrev-2286	430	3	ind	ind	NOUN
inlawrev-2286	430	4	.	.	PUNCT
inlawrev-2286	431	1	code	code	PROPN
inlawrev-2286	431	2	§	§	PROPN
inlawrev-2286	431	3	6	6	NUM
inlawrev-2286	431	4	-	-	SYM
inlawrev-2286	431	5	2	2	NUM
inlawrev-2286	431	6	-	-	PUNCT
inlawrev-2286	431	7	l-38(q	l-38(q	NOUN
inlawrev-2286	431	8	)	)	PUNCT
inlawrev-2286	431	9	(	(	PUNCT
inlawrev-2286	431	10	supp	supp	PROPN
inlawrev-2286	431	11	.	.	PUNCT
inlawrev-2286	431	12	1977	1977	NUM
inlawrev-2286	431	13	)	)	PUNCT
inlawrev-2286	431	14	.	.	PUNCT
inlawrev-2286	432	1	"	"	PUNCT
inlawrev-2286	432	2	"	"	PUNCT
inlawrev-2286	432	3	/d	/d	SYM
inlawrev-2286	432	4	§	§	PROPN
inlawrev-2286	432	5	6	6	NUM
inlawrev-2286	432	6	-	-	SYM
inlawrev-2286	432	7	6	6	NUM
inlawrev-2286	432	8	-	-	PUNCT
inlawrev-2286	432	9	6.5	6.5	NUM
inlawrev-2286	432	10	-	-	SYM
inlawrev-2286	432	11	13	13	NUM
inlawrev-2286	432	12	.	.	PUNCT
inlawrev-2286	433	1	1977	1977	NUM
inlawrev-2286	433	2	]	]	PUNCT
inlawrev-2286	433	3	surveytaxation	surveytaxation	NOUN
inlawrev-2286	433	4	307	307	NUM
inlawrev-2286	433	5	the	the	DET
inlawrev-2286	433	6	number	number	NOUN
inlawrev-2286	433	7	of	of	ADP
inlawrev-2286	433	8	classes	class	NOUN
inlawrev-2286	433	9	of	of	ADP
inlawrev-2286	433	10	aircraft	aircraft	NOUN
inlawrev-2286	433	11	was	be	AUX
inlawrev-2286	433	12	increased	increase	VERB
inlawrev-2286	433	13	from	from	ADP
inlawrev-2286	433	14	two	two	NUM
inlawrev-2286	433	15	—	—	PUNCT
inlawrev-2286	433	16	pistondriven	pistondriven	ADJ
inlawrev-2286	433	17	,	,	PUNCT
inlawrev-2286	433	18	and	and	CCONJ
inlawrev-2286	433	19	non	non	ADJ
inlawrev-2286	433	20	-	-	ADJ
inlawrev-2286	433	21	pressurized	pressurized	ADJ
inlawrev-2286	433	22	and	and	CCONJ
inlawrev-2286	433	23	other	other	ADJ
inlawrev-2286	433	24	—	—	PUNCT
inlawrev-2286	433	25	to	to	ADP
inlawrev-2286	433	26	four	four	NUM
inlawrev-2286	433	27	.	.	PUNCT
inlawrev-2286	434	1	"*^	"*^	PROPN
inlawrev-2286	434	2	also	also	ADV
inlawrev-2286	434	3	of	of	ADP
inlawrev-2286	434	4	general	general	ADJ
inlawrev-2286	434	5	note	note	NOUN
inlawrev-2286	434	6	is	be	AUX
inlawrev-2286	434	7	public	public	ADJ
inlawrev-2286	434	8	law	law	NOUN
inlawrev-2286	434	9	number	number	NOUN
inlawrev-2286	434	10	82/	82/	NOUN
inlawrev-2286	434	11	°	°	NOUN
inlawrev-2286	434	12	^	^	PUNCT
inlawrev-2286	434	13	wherein	wherein	SCONJ
inlawrev-2286	434	14	the	the	DET
inlawrev-2286	434	15	legislature	legislature	NOUN
inlawrev-2286	434	16	engrafted	engraft	VERB
inlawrev-2286	434	17	provisions	provision	NOUN
inlawrev-2286	434	18	of	of	ADP
inlawrev-2286	434	19	the	the	DET
inlawrev-2286	434	20	adjusted	adjust	VERB
inlawrev-2286	434	21	gross	gross	ADJ
inlawrev-2286	434	22	income	income	NOUN
inlawrev-2286	434	23	tax	tax	NOUN
inlawrev-2286	434	24	act	act	PROPN
inlawrev-2286	434	25	"	"	PUNCT
inlawrev-2286	434	26	*	*	PUNCT
inlawrev-2286	434	27	—	—	PUNCT
inlawrev-2286	434	28	those	those	PRON
inlawrev-2286	434	29	dealing	deal	VERB
inlawrev-2286	434	30	with	with	ADP
inlawrev-2286	434	31	auditing	auditing	NOUN
inlawrev-2286	434	32	of	of	ADP
inlawrev-2286	434	33	returns	return	NOUN
inlawrev-2286	434	34	,	,	PUNCT
inlawrev-2286	434	35	assessment	assessment	NOUN
inlawrev-2286	434	36	and	and	CCONJ
inlawrev-2286	434	37	collection	collection	NOUN
inlawrev-2286	434	38	of	of	ADP
inlawrev-2286	434	39	tax	tax	NOUN
inlawrev-2286	434	40	liability	liability	NOUN
inlawrev-2286	434	41	,	,	PUNCT
inlawrev-2286	434	42	examination	examination	NOUN
inlawrev-2286	434	43	of	of	ADP
inlawrev-2286	434	44	taxpayer	taxpayer	NOUN
inlawrev-2286	434	45	books	book	NOUN
inlawrev-2286	434	46	and	and	CCONJ
inlawrev-2286	434	47	records	record	NOUN
inlawrev-2286	434	48	,	,	PUNCT
inlawrev-2286	434	49	refunds	refund	NOUN
inlawrev-2286	434	50	,	,	PUNCT
inlawrev-2286	434	51	statutes	statute	NOUN
inlawrev-2286	434	52	of	of	ADP
inlawrev-2286	434	53	limitation	limitation	NOUN
inlawrev-2286	434	54	,	,	PUNCT
inlawrev-2286	434	55	hearings	hearing	NOUN
inlawrev-2286	434	56	,	,	PUNCT
inlawrev-2286	434	57	legal	legal	ADJ
inlawrev-2286	434	58	proceedings	proceeding	NOUN
inlawrev-2286	434	59	,	,	PUNCT
inlawrev-2286	434	60	maintenance	maintenance	NOUN
inlawrev-2286	434	61	of	of	ADP
inlawrev-2286	434	62	records	record	NOUN
inlawrev-2286	434	63	by	by	ADP
inlawrev-2286	434	64	the	the	DET
inlawrev-2286	434	65	department	department	NOUN
inlawrev-2286	434	66	of	of	ADP
inlawrev-2286	434	67	revenue	revenue	NOUN
inlawrev-2286	434	68	,	,	PUNCT
inlawrev-2286	434	69	and	and	CCONJ
inlawrev-2286	434	70	confidentiality	confidentiality	NOUN
inlawrev-2286	434	71	of	of	ADP
inlawrev-2286	434	72	returns	return	NOUN
inlawrev-2286	434	73	—	—	PUNCT
inlawrev-2286	434	74	onto	onto	ADP
inlawrev-2286	434	75	the	the	DET
inlawrev-2286	434	76	occupation	occupation	NOUN
inlawrev-2286	434	77	income	income	NOUN
inlawrev-2286	434	78	tax	tax	NOUN
inlawrev-2286	434	79	act/	act/	PROPN
inlawrev-2286	434	80	°	°	PROPN
inlawrev-2286	434	81	^	^	SYM
inlawrev-2286	434	82	1	1	NUM
inlawrev-2286	434	83	.	.	PUNCT
inlawrev-2286	434	84	death	death	NOUN
inlawrev-2286	434	85	taxes	taxis	NOUN
inlawrev-2286	434	86	.	.	PUNCT
inlawrev-2286	435	1	—	—	PUNCT
inlawrev-2286	435	2	only	only	ADV
inlawrev-2286	435	3	one	one	NUM
inlawrev-2286	435	4	bill	bill	NOUN
inlawrev-2286	435	5	was	be	AUX
inlawrev-2286	435	6	enacted	enact	VERB
inlawrev-2286	435	7	into	into	ADP
inlawrev-2286	435	8	law	law	NOUN
inlawrev-2286	435	9	during	during	ADP
inlawrev-2286	435	10	the	the	DET
inlawrev-2286	435	11	survey	survey	NOUN
inlawrev-2286	435	12	period	period	NOUN
inlawrev-2286	435	13	that	that	PRON
inlawrev-2286	435	14	directly	directly	ADV
inlawrev-2286	435	15	affects	affect	VERB
inlawrev-2286	435	16	state	state	NOUN
inlawrev-2286	435	17	death	death	NOUN
inlawrev-2286	435	18	taxation	taxation	NOUN
inlawrev-2286	435	19	.	.	PUNCT
inlawrev-2286	436	1	"	"	PUNCT
inlawrev-2286	436	2	*	*	PUNCT
inlawrev-2286	436	3	although	although	SCONJ
inlawrev-2286	436	4	much	much	ADJ
inlawrev-2286	436	5	of	of	ADP
inlawrev-2286	436	6	the	the	DET
inlawrev-2286	436	7	new	new	ADJ
inlawrev-2286	436	8	law	law	NOUN
inlawrev-2286	436	9	worked	work	VERB
inlawrev-2286	436	10	mere	mere	ADJ
inlawrev-2286	436	11	technical	technical	ADJ
inlawrev-2286	436	12	,	,	PUNCT
inlawrev-2286	436	13	language	language	NOUN
inlawrev-2286	436	14	-	-	PUNCT
inlawrev-2286	436	15	oriented	orient	VERB
inlawrev-2286	436	16	changes	change	NOUN
inlawrev-2286	436	17	on	on	ADP
inlawrev-2286	436	18	previously	previously	ADV
inlawrev-2286	436	19	existing	exist	VERB
inlawrev-2286	436	20	statutes,"^	statutes,"^	NOUN
inlawrev-2286	436	21	several	several	ADJ
inlawrev-2286	436	22	of	of	ADP
inlawrev-2286	436	23	the	the	DET
inlawrev-2286	436	24	sections	section	NOUN
inlawrev-2286	436	25	enacted	enact	VERB
inlawrev-2286	436	26	substantive	substantive	ADJ
inlawrev-2286	436	27	changes	change	NOUN
inlawrev-2286	436	28	in	in	ADP
inlawrev-2286	436	29	the	the	DET
inlawrev-2286	436	30	law	law	NOUN
inlawrev-2286	436	31	worthy	worthy	ADJ
inlawrev-2286	436	32	of	of	ADP
inlawrev-2286	436	33	a	a	DET
inlawrev-2286	436	34	deeper	deep	ADJ
inlawrev-2286	436	35	canvass	canvass	NOUN
inlawrev-2286	436	36	.	.	PUNCT
inlawrev-2286	437	1	the	the	DET
inlawrev-2286	437	2	inheritance	inheritance	NOUN
inlawrev-2286	437	3	tax	tax	NOUN
inlawrev-2286	437	4	exemption	exemption	NOUN
inlawrev-2286	437	5	for	for	ADP
inlawrev-2286	437	6	property	property	NOUN
inlawrev-2286	437	7	interests	interest	NOUN
inlawrev-2286	437	8	transferred	transfer	VERB
inlawrev-2286	437	9	to	to	ADP
inlawrev-2286	437	10	a	a	DET
inlawrev-2286	437	11	surviving	surviving	NOUN
inlawrev-2286	437	12	spouse	spouse	NOUN
inlawrev-2286	437	13	was	be	AUX
inlawrev-2286	437	14	increased	increase	VERB
inlawrev-2286	437	15	from	from	ADP
inlawrev-2286	437	16	$	$	SYM
inlawrev-2286	437	17	15,000	15,000	NUM
inlawrev-2286	437	18	to	to	PART
inlawrev-2286	437	19	$	$	SYM
inlawrev-2286	437	20	60,000	60,000	NUM
inlawrev-2286	437	21	,	,	PUNCT
inlawrev-2286	437	22	"	"	PUNCT
inlawrev-2286	437	23	'	'	PUNCT
inlawrev-2286	437	24	while	while	SCONJ
inlawrev-2286	437	25	the	the	DET
inlawrev-2286	437	26	inheritance	inheritance	NOUN
inlawrev-2286	437	27	tax	tax	NOUN
inlawrev-2286	437	28	rates	rate	NOUN
inlawrev-2286	437	29	for	for	ADP
inlawrev-2286	437	30	property	property	NOUN
inlawrev-2286	437	31	transferred	transfer	VERB
inlawrev-2286	437	32	to	to	ADP
inlawrev-2286	437	33	class	class	PROPN
inlawrev-2286	437	34	b	b	PROPN
inlawrev-2286	437	35	and	and	CCONJ
inlawrev-2286	437	36	c	c	PROPN
inlawrev-2286	437	37	transferees	transferee	NOUN
inlawrev-2286	437	38	were	be	AUX
inlawrev-2286	437	39	increased	increase	VERB
inlawrev-2286	437	40	.	.	PUNCT
inlawrev-2286	438	1	"	"	PUNCT
inlawrev-2286	438	2	'	'	PUNCT
inlawrev-2286	438	3	the	the	DET
inlawrev-2286	438	4	new	new	ADJ
inlawrev-2286	438	5	law	law	NOUN
inlawrev-2286	438	6	also	also	ADV
inlawrev-2286	438	7	extended	extend	VERB
inlawrev-2286	438	8	to	to	ADP
inlawrev-2286	438	9	county	county	NOUN
inlawrev-2286	438	10	assessors	assessor	NOUN
inlawrev-2286	438	11	the	the	DET
inlawrev-2286	438	12	power	power	NOUN
inlawrev-2286	438	13	to	to	PART
inlawrev-2286	438	14	consent	consent	VERB
inlawrev-2286	438	15	to	to	ADP
inlawrev-2286	438	16	the	the	DET
inlawrev-2286	438	17	transfer	transfer	NOUN
inlawrev-2286	438	18	of	of	ADP
inlawrev-2286	438	19	personal	personal	ADJ
inlawrev-2286	438	20	property	property	NOUN
inlawrev-2286	438	21	belonging	belong	VERB
inlawrev-2286	438	22	to	to	ADP
inlawrev-2286	438	23	a	a	DET
inlawrev-2286	438	24	resident	resident	ADJ
inlawrev-2286	438	25	decedent	decedent	NOUN
inlawrev-2286	438	26	.	.	PUNCT
inlawrev-2286	439	1	"	"	PUNCT
inlawrev-2286	439	2	"	"	PUNCT
inlawrev-2286	439	3	formerly	formerly	ADV
inlawrev-2286	439	4	,	,	PUNCT
inlawrev-2286	439	5	that	that	DET
inlawrev-2286	439	6	power	power	NOUN
inlawrev-2286	439	7	rested	rest	VERB
inlawrev-2286	439	8	exclusively	exclusively	ADV
inlawrev-2286	439	9	with	with	ADP
inlawrev-2286	439	10	the	the	DET
inlawrev-2286	439	11	department	department	NOUN
inlawrev-2286	439	12	of	of	ADP
inlawrev-2286	439	13	revenue	revenue	NOUN
inlawrev-2286	439	14	.	.	PUNCT
inlawrev-2286	440	1	"^	"^	VERB
inlawrev-2286	440	2	the	the	DET
inlawrev-2286	440	3	same	same	ADJ
inlawrev-2286	440	4	section	section	NOUN
inlawrev-2286	440	5	of	of	ADP
inlawrev-2286	440	6	the	the	DET
inlawrev-2286	440	7	law	law	NOUN
inlawrev-2286	440	8	mandates	mandate	VERB
inlawrev-2286	440	9	the	the	DET
inlawrev-2286	440	10	department	department	NOUN
inlawrev-2286	440	11	of	of	ADP
inlawrev-2286	440	12	revenue	revenue	NOUN
inlawrev-2286	440	13	to	to	PART
inlawrev-2286	440	14	notify	notify	VERB
inlawrev-2286	440	15	the	the	DET
inlawrev-2286	440	16	county	county	NOUN
inlawrev-2286	440	17	assessor	assessor	NOUN
inlawrev-2286	440	18	of	of	ADP
inlawrev-2286	440	19	the	the	DET
inlawrev-2286	440	20	county	county	NOUN
inlawrev-2286	440	21	in	in	ADP
inlawrev-2286	440	22	which	which	PRON
inlawrev-2286	440	23	a	a	DET
inlawrev-2286	440	24	resident	resident	ADJ
inlawrev-2286	440	25	decedent	decedent	NOUN
inlawrev-2286	440	26	dies	die	NOUN
inlawrev-2286	440	27	of	of	ADP
inlawrev-2286	440	28	any	any	DET
inlawrev-2286	440	29	consent	consent	NOUN
inlawrev-2286	440	30	to	to	PART
inlawrev-2286	440	31	transfer	transfer	VERB
inlawrev-2286	440	32	that	that	SCONJ
inlawrev-2286	440	33	it	it	PRON
inlawrev-2286	440	34	issues	issue	VERB
inlawrev-2286	440	35	.	.	PUNCT
inlawrev-2286	441	1	"^	"^	VERB
inlawrev-2286	441	2	the	the	DET
inlawrev-2286	441	3	safety	safety	NOUN
inlawrev-2286	441	4	box	box	PROPN
inlawrev-2286	441	5	inventory	inventory	PROPN
inlawrev-2286	441	6	statute	statute	NOUN
inlawrev-2286	441	7	was	be	AUX
inlawrev-2286	441	8	streamlined	streamline	VERB
inlawrev-2286	441	9	by	by	ADP
inlawrev-2286	441	10	one	one	NUM
inlawrev-2286	441	11	section	section	NOUN
inlawrev-2286	441	12	of	of	ADP
inlawrev-2286	441	13	the	the	DET
inlawrev-2286	441	14	new	new	ADJ
inlawrev-2286	441	15	law	law	NOUN
inlawrev-2286	441	16	;	;	PUNCT
inlawrev-2286	441	17	"	"	PUNCT
inlawrev-2286	441	18	'	'	PUNCT
inlawrev-2286	441	19	the	the	DET
inlawrev-2286	441	20	same	same	ADJ
inlawrev-2286	441	21	section	section	NOUN
inlawrev-2286	441	22	also	also	ADV
inlawrev-2286	441	23	added	add	VERB
inlawrev-2286	441	24	a	a	DET
inlawrev-2286	441	25	new	new	ADJ
inlawrev-2286	441	26	provision	provision	NOUN
inlawrev-2286	441	27	requiring	require	VERB
inlawrev-2286	441	28	life	life	NOUN
inlawrev-2286	441	29	insurance	insurance	NOUN
inlawrev-2286	441	30	companies	company	NOUN
inlawrev-2286	441	31	to	to	PART
inlawrev-2286	441	32	notify	notify	VERB
inlawrev-2286	441	33	the	the	DET
inlawrev-2286	441	34	department	department	NOUN
inlawrev-2286	441	35	of	of	ADP
inlawrev-2286	441	36	revenue	revenue	NOUN
inlawrev-2286	441	37	within	within	ADP
inlawrev-2286	441	38	ten	ten	NUM
inlawrev-2286	441	39	days	day	NOUN
inlawrev-2286	441	40	after	after	SCONJ
inlawrev-2286	441	41	life	life	NOUN
inlawrev-2286	441	42	insurance	insurance	NOUN
inlawrev-2286	441	43	proceeds	proceed	NOUN
inlawrev-2286	441	44	are	be	AUX
inlawrev-2286	441	45	paid	pay	VERB
inlawrev-2286	441	46	to	to	ADP
inlawrev-2286	441	47	a	a	DET
inlawrev-2286	441	48	resident	resident	ADJ
inlawrev-2286	441	49	decedent	decedent	NOUN
inlawrev-2286	441	50	's	's	PART
inlawrev-2286	441	51	estate	estate	NOUN
inlawrev-2286	441	52	.	.	PUNCT
inlawrev-2286	442	1	"	"	PUNCT
inlawrev-2286	442	2	*	*	PUNCT
inlawrev-2286	442	3	the	the	DET
inlawrev-2286	442	4	new	new	ADJ
inlawrev-2286	442	5	law	law	NOUN
inlawrev-2286	442	6	also	also	ADV
inlawrev-2286	442	7	relieved	relieve	VERB
inlawrev-2286	442	8	personal	personal	ADJ
inlawrev-2286	442	9	representatives	representative	NOUN
inlawrev-2286	442	10	of	of	ADP
inlawrev-2286	442	11	the	the	DET
inlawrev-2286	442	12	requirement	requirement	NOUN
inlawrev-2286	442	13	of	of	ADP
inlawrev-2286	442	14	at^"hd	at^"hd	PROPN
inlawrev-2286	442	15	.	.	PUNCT
inlawrev-2286	443	1	§	§	PROPN
inlawrev-2286	443	2	6	6	NUM
inlawrev-2286	443	3	-	-	SYM
inlawrev-2286	443	4	6	6	NUM
inlawrev-2286	443	5	-	-	PUNCT
inlawrev-2286	443	6	6.5	6.5	NUM
inlawrev-2286	443	7	-	-	PUNCT
inlawrev-2286	443	8	13(a	13(a	NUM
inlawrev-2286	443	9	)	)	PUNCT
inlawrev-2286	443	10	the	the	DET
inlawrev-2286	443	11	new	new	ADJ
inlawrev-2286	443	12	classes	class	NOUN
inlawrev-2286	443	13	are	be	AUX
inlawrev-2286	443	14	:	:	PUNCT
inlawrev-2286	443	15	(	(	PUNCT
inlawrev-2286	443	16	a	a	X
inlawrev-2286	443	17	)	)	PUNCT
inlawrev-2286	443	18	piston	piston	NOUN
inlawrev-2286	443	19	-	-	PUNCT
inlawrev-2286	443	20	driven	drive	VERB
inlawrev-2286	443	21	,	,	PUNCT
inlawrev-2286	443	22	(	(	PUNCT
inlawrev-2286	443	23	b	b	X
inlawrev-2286	443	24	)	)	PUNCT
inlawrev-2286	443	25	piston	piston	NOUN
inlawrev-2286	443	26	-	-	PUNCT
inlawrev-2286	443	27	driven	drive	VERB
inlawrev-2286	443	28	,	,	PUNCT
inlawrev-2286	443	29	and	and	CCONJ
inlawrev-2286	443	30	pressurized	pressurize	VERB
inlawrev-2286	443	31	,	,	PUNCT
inlawrev-2286	443	32	(	(	PUNCT
inlawrev-2286	443	33	c	c	NOUN
inlawrev-2286	443	34	)	)	PUNCT
inlawrev-2286	443	35	turbine	turbine	NOUN
inlawrev-2286	443	36	driven	drive	VERB
inlawrev-2286	443	37	or	or	CCONJ
inlawrev-2286	443	38	other	other	ADJ
inlawrev-2286	443	39	powered	power	VERB
inlawrev-2286	443	40	,	,	PUNCT
inlawrev-2286	443	41	and	and	CCONJ
inlawrev-2286	443	42	(	(	PUNCT
inlawrev-2286	443	43	d	d	NOUN
inlawrev-2286	443	44	)	)	PUNCT
inlawrev-2286	443	45	home	home	NOUN
inlawrev-2286	443	46	-	-	PUNCT
inlawrev-2286	443	47	built	build	VERB
inlawrev-2286	443	48	,	,	PUNCT
inlawrev-2286	443	49	gliders	glider	NOUN
inlawrev-2286	443	50	,	,	PUNCT
inlawrev-2286	443	51	or	or	CCONJ
inlawrev-2286	443	52	hot	hot	ADJ
inlawrev-2286	443	53	air	air	NOUN
inlawrev-2286	443	54	balloons	balloon	NOUN
inlawrev-2286	443	55	.	.	PUNCT
inlawrev-2286	444	1	'	'	PUNCT
inlawrev-2286	444	2	"	"	PUNCT
inlawrev-2286	444	3	•pub	•pub	NOUN
inlawrev-2286	444	4	.	.	PUNCT
inlawrev-2286	445	1	l.	l.	PROPN
inlawrev-2286	445	2	no	no	INTJ
inlawrev-2286	445	3	.	.	PROPN
inlawrev-2286	446	1	82	82	NUM
inlawrev-2286	446	2	.	.	NOUN
inlawrev-2286	446	3	1977	1977	NUM
inlawrev-2286	446	4	ind	ind	NOUN
inlawrev-2286	446	5	.	.	PUNCT
inlawrev-2286	447	1	acts	act	VERB
inlawrev-2286	447	2	413	413	NUM
inlawrev-2286	447	3	(	(	PUNCT
inlawrev-2286	447	4	codified	codify	VERB
inlawrev-2286	447	5	at	at	ADP
inlawrev-2286	447	6	ind	ind	PROPN
inlawrev-2286	447	7	.	.	PUNCT
inlawrev-2286	448	1	code	code	PROPN
inlawrev-2286	448	2	§	§	PROPN
inlawrev-2286	448	3	§	§	PROPN
inlawrev-2286	448	4	6	6	NUM
inlawrev-2286	448	5	-	-	SYM
inlawrev-2286	448	6	3.5	3.5	NUM
inlawrev-2286	448	7	-	-	PUNCT
inlawrev-2286	448	8	3	3	NUM
inlawrev-2286	448	9	-	-	NUM
inlawrev-2286	448	10	11.5	11.5	NUM
inlawrev-2286	448	11	,	,	PUNCT
inlawrev-2286	448	12	-14	-14	PUNCT
inlawrev-2286	448	13	(	(	PUNCT
inlawrev-2286	448	14	supp	supp	PROPN
inlawrev-2286	448	15	.	.	PUNCT
inlawrev-2286	448	16	1977	1977	NUM
inlawrev-2286	448	17	)	)	PUNCT
inlawrev-2286	448	18	)	)	PUNCT
inlawrev-2286	448	19	.	.	PUNCT
inlawrev-2286	449	1	'	'	PUNCT
inlawrev-2286	449	2	"	"	PUNCT
inlawrev-2286	449	3	ind	ind	PROPN
inlawrev-2286	449	4	.	.	PUNCT
inlawrev-2286	449	5	code	code	PROPN
inlawrev-2286	449	6	§	§	PROPN
inlawrev-2286	449	7	§	§	PROPN
inlawrev-2286	449	8	6	6	NUM
inlawrev-2286	449	9	-	-	SYM
inlawrev-2286	449	10	3	3	NUM
inlawrev-2286	449	11	-	-	PUNCT
inlawrev-2286	449	12	1	1	NUM
inlawrev-2286	449	13	-	-	SYM
inlawrev-2286	449	14	1	1	NUM
inlawrev-2286	449	15	to	to	ADP
inlawrev-2286	449	16	-7	-7	VERB
inlawrev-2286	449	17	-	-	PUNCT
inlawrev-2286	449	18	3	3	NUM
inlawrev-2286	449	19	(	(	PUNCT
inlawrev-2286	449	20	1976	1976	NUM
inlawrev-2286	449	21	)	)	PUNCT
inlawrev-2286	449	22	.	.	PUNCT
inlawrev-2286	450	1	"	"	PUNCT
inlawrev-2286	450	2	7d	7d	NUM
inlawrev-2286	450	3	.	.	PUNCT
inlawrev-2286	451	1	§	§	PROPN
inlawrev-2286	451	2	6	6	NUM
inlawrev-2286	451	3	-	-	SYM
inlawrev-2286	451	4	3.5	3.5	NUM
inlawrev-2286	451	5	-	-	PUNCT
inlawrev-2286	451	6	3	3	NUM
inlawrev-2286	451	7	-	-	SYM
inlawrev-2286	451	8	11.5	11.5	NUM
inlawrev-2286	451	9	(	(	PUNCT
inlawrev-2286	451	10	supp	supp	PROPN
inlawrev-2286	451	11	.	.	PUNCT
inlawrev-2286	452	1	1977	1977	NUM
inlawrev-2286	452	2	)	)	PUNCT
inlawrev-2286	453	1	(	(	PUNCT
inlawrev-2286	453	2	amending	amend	VERB
inlawrev-2286	453	3	i	i	PRON
inlawrev-2286	453	4	d.	d.	PROPN
inlawrev-2286	453	5	§	§	PROPN
inlawrev-2286	453	6	§	§	PROPN
inlawrev-2286	453	7	6	6	NUM
inlawrev-2286	453	8	-	-	SYM
inlawrev-2286	453	9	3.5	3.5	NUM
inlawrev-2286	453	10	-	-	PUNCT
inlawrev-2286	453	11	3	3	NUM
inlawrev-2286	453	12	-	-	SYM
inlawrev-2286	453	13	1	1	NUM
inlawrev-2286	453	14	to	to	ADP
inlawrev-2286	453	15	-13	-13	NUM
inlawrev-2286	453	16	(	(	PUNCT
inlawrev-2286	453	17	1976	1976	NUM
inlawrev-2286	453	18	)	)	PUNCT
inlawrev-2286	453	19	)	)	PUNCT
inlawrev-2286	453	20	.	.	PUNCT
inlawrev-2286	454	1	'	'	PUNCT
inlawrev-2286	454	2	"	"	PUNCT
inlawrev-2286	454	3	•pub	•pub	NOUN
inlawrev-2286	454	4	.	.	PUNCT
inlawrev-2286	455	1	l.	l.	PROPN
inlawrev-2286	455	2	no	no	INTJ
inlawrev-2286	455	3	.	.	PROPN
inlawrev-2286	455	4	6	6	NUM
inlawrev-2286	455	5	,	,	PUNCT
inlawrev-2286	455	6	1977	1977	NUM
inlawrev-2286	455	7	ind	ind	NOUN
inlawrev-2286	455	8	.	.	PUNCT
inlawrev-2286	456	1	acts	act	VERB
inlawrev-2286	456	2	87	87	NUM
inlawrev-2286	456	3	(	(	PUNCT
inlawrev-2286	456	4	special	special	ADJ
inlawrev-2286	456	5	sess	sess	NOUN
inlawrev-2286	456	6	.	.	PUNCT
inlawrev-2286	456	7	)	)	PUNCT
inlawrev-2286	457	1	(	(	PUNCT
inlawrev-2286	457	2	codified	codify	VERB
inlawrev-2286	457	3	in	in	ADP
inlawrev-2286	457	4	scattered	scatter	VERB
inlawrev-2286	457	5	sections	section	NOUN
inlawrev-2286	457	6	of	of	ADP
inlawrev-2286	457	7	ind	ind	PROPN
inlawrev-2286	457	8	.	.	PUNCT
inlawrev-2286	458	1	code	code	PROPN
inlawrev-2286	458	2	§	§	PROPN
inlawrev-2286	458	3	6	6	NUM
inlawrev-2286	458	4	-	-	SYM
inlawrev-2286	458	5	4.1(supp	4.1(supp	NUM
inlawrev-2286	458	6	.	.	NOUN
inlawrev-2286	458	7	1977	1977	NUM
inlawrev-2286	458	8	)	)	PUNCT
inlawrev-2286	458	9	)	)	PUNCT
inlawrev-2286	458	10	.	.	PUNCT
inlawrev-2286	459	1	"	"	PUNCT
inlawrev-2286	459	2	"	"	PUNCT
inlawrev-2286	459	3	'	'	PUNCT
inlawrev-2286	459	4	e.g.	e.g.	ADV
inlawrev-2286	459	5	,	,	PUNCT
inlawrev-2286	459	6	ind	ind	PROPN
inlawrev-2286	459	7	.	.	PUNCT
inlawrev-2286	459	8	code	code	PROPN
inlawrev-2286	459	9	§	§	PROPN
inlawrev-2286	459	10	§	§	PROPN
inlawrev-2286	459	11	6	6	NUM
inlawrev-2286	459	12	-	-	SYM
inlawrev-2286	459	13	4.1	4.1	NUM
inlawrev-2286	459	14	-	-	PUNCT
inlawrev-2286	459	15	1	1	NUM
inlawrev-2286	459	16	-	-	PUNCT
inlawrev-2286	459	17	4	4	NUM
inlawrev-2286	459	18	,	,	PUNCT
inlawrev-2286	459	19	-4	-4	INTJ
inlawrev-2286	459	20	-	-	SYM
inlawrev-2286	459	21	1	1	NUM
inlawrev-2286	459	22	,	,	PUNCT
inlawrev-2286	459	23	-4	-4	INTJ
inlawrev-2286	459	24	-	-	PUNCT
inlawrev-2286	459	25	7	7	NUM
inlawrev-2286	459	26	,	,	PUNCT
inlawrev-2286	459	27	-12	-12	PROPN
inlawrev-2286	459	28	-	-	SYM
inlawrev-2286	459	29	1	1	NUM
inlawrev-2286	459	30	(	(	PUNCT
inlawrev-2286	459	31	supp	supp	NOUN
inlawrev-2286	459	32	.	.	PUNCT
inlawrev-2286	459	33	1977	1977	NUM
inlawrev-2286	459	34	)	)	PUNCT
inlawrev-2286	459	35	.	.	PUNCT
inlawrev-2286	460	1	"	"	PUNCT
inlawrev-2286	460	2	"	"	PUNCT
inlawrev-2286	460	3	/d	/d	SYM
inlawrev-2286	460	4	§	§	PROPN
inlawrev-2286	460	5	6	6	NUM
inlawrev-2286	460	6	-	-	SYM
inlawrev-2286	460	7	4.1	4.1	NUM
inlawrev-2286	460	8	-	-	PUNCT
inlawrev-2286	460	9	3	3	NUM
inlawrev-2286	460	10	-	-	SYM
inlawrev-2286	460	11	8	8	NUM
inlawrev-2286	460	12	.	.	PUNCT
inlawrev-2286	460	13	'	'	PUNCT
inlawrev-2286	460	14	~/d	~/d	NOUN
inlawrev-2286	460	15	§	§	PROPN
inlawrev-2286	460	16	6	6	NUM
inlawrev-2286	460	17	-	-	SYM
inlawrev-2286	460	18	4.1	4.1	NUM
inlawrev-2286	460	19	-	-	PUNCT
inlawrev-2286	460	20	5	5	NUM
inlawrev-2286	460	21	-	-	PUNCT
inlawrev-2286	460	22	l(c	l(c	NOUN
inlawrev-2286	460	23	)	)	PUNCT
inlawrev-2286	460	24	,	,	PUNCT
inlawrev-2286	460	25	(	(	PUNCT
inlawrev-2286	460	26	d	d	NOUN
inlawrev-2286	460	27	)	)	PUNCT
inlawrev-2286	460	28	.	.	PUNCT
inlawrev-2286	461	1	"	"	PUNCT
inlawrev-2286	461	2	"	"	PUNCT
inlawrev-2286	461	3	/d	/d	PUNCT
inlawrev-2286	461	4	.	.	PUNCT
inlawrev-2286	462	1	§	§	PROPN
inlawrev-2286	462	2	6	6	NUM
inlawrev-2286	462	3	-	-	SYM
inlawrev-2286	462	4	4.1	4.1	NUM
inlawrev-2286	462	5	-	-	PUNCT
inlawrev-2286	462	6	8	8	NUM
inlawrev-2286	462	7	-	-	PUNCT
inlawrev-2286	462	8	4(a	4(a	NUM
inlawrev-2286	462	9	)	)	PUNCT
inlawrev-2286	462	10	,	,	PUNCT
inlawrev-2286	462	11	(	(	PUNCT
inlawrev-2286	462	12	b	b	NOUN
inlawrev-2286	462	13	)	)	PUNCT
inlawrev-2286	462	14	.	.	PUNCT
inlawrev-2286	463	1	'	'	PUNCT
inlawrev-2286	463	2	"	"	PUNCT
inlawrev-2286	463	3	see	see	VERB
inlawrev-2286	463	4	,	,	PUNCT
inlawrev-2286	463	5	i	i	PROPN
inlawrev-2286	463	6	d.	d.	PROPN
inlawrev-2286	463	7	§	§	AUX
inlawrev-2286	463	8	6	6	NUM
inlawrev-2286	463	9	-	-	SYM
inlawrev-2286	463	10	4.1	4.1	NUM
inlawrev-2286	463	11	-	-	PUNCT
inlawrev-2286	463	12	8	8	NUM
inlawrev-2286	463	13	-	-	SYM
inlawrev-2286	463	14	4	4	NUM
inlawrev-2286	463	15	(	(	PUNCT
inlawrev-2286	463	16	1976	1976	NUM
inlawrev-2286	463	17	)	)	PUNCT
inlawrev-2286	463	18	(	(	PUNCT
inlawrev-2286	463	19	amended	amend	VERB
inlawrev-2286	463	20	1977	1977	NUM
inlawrev-2286	463	21	)	)	PUNCT
inlawrev-2286	463	22	.	.	PUNCT
inlawrev-2286	464	1	"	"	PUNCT
inlawrev-2286	464	2	7	7	NUM
inlawrev-2286	464	3	<	<	X
inlawrev-2286	464	4	i	i	PRON
inlawrev-2286	464	5	§	§	PROPN
inlawrev-2286	464	6	6	6	NUM
inlawrev-2286	464	7	-	-	SYM
inlawrev-2286	464	8	4.1	4.1	NUM
inlawrev-2286	464	9	-	-	PUNCT
inlawrev-2286	464	10	8	8	NUM
inlawrev-2286	464	11	-	-	PUNCT
inlawrev-2286	464	12	4(d	4(d	NUM
inlawrev-2286	464	13	)	)	PUNCT
inlawrev-2286	464	14	(	(	PUNCT
inlawrev-2286	464	15	supp	supp	PROPN
inlawrev-2286	464	16	.	.	PUNCT
inlawrev-2286	464	17	1977	1977	NUM
inlawrev-2286	464	18	)	)	PUNCT
inlawrev-2286	464	19	.	.	PUNCT
inlawrev-2286	465	1	"	"	PUNCT
inlawrev-2286	465	2	7d	7d	NUM
inlawrev-2286	465	3	§	§	PROPN
inlawrev-2286	465	4	6	6	NUM
inlawrev-2286	465	5	-	-	SYM
inlawrev-2286	465	6	4.1	4.1	NUM
inlawrev-2286	465	7	-	-	PUNCT
inlawrev-2286	465	8	8	8	NUM
inlawrev-2286	465	9	-	-	PUNCT
inlawrev-2286	465	10	5(a	5(a	NUM
inlawrev-2286	465	11	)	)	PUNCT
inlawrev-2286	465	12	,	,	PUNCT
inlawrev-2286	465	13	(	(	PUNCT
inlawrev-2286	465	14	c	c	X
inlawrev-2286	465	15	)	)	PUNCT
inlawrev-2286	465	16	(	(	PUNCT
inlawrev-2286	465	17	amending	amend	VERB
inlawrev-2286	465	18	i	i	PRON
inlawrev-2286	465	19	d.	d.	PROPN
inlawrev-2286	465	20	§	§	PROPN
inlawrev-2286	465	21	6	6	NUM
inlawrev-2286	465	22	-	-	SYM
inlawrev-2286	465	23	4.1	4.1	NUM
inlawrev-2286	465	24	-	-	PUNCT
inlawrev-2286	465	25	8	8	NUM
inlawrev-2286	465	26	-	-	SYM
inlawrev-2286	465	27	5	5	NUM
inlawrev-2286	465	28	(	(	PUNCT
inlawrev-2286	465	29	1976	1976	NUM
inlawrev-2286	465	30	)	)	PUNCT
inlawrev-2286	465	31	)	)	PUNCT
inlawrev-2286	465	32	.	.	PUNCT
inlawrev-2286	466	1	"	"	PUNCT
inlawrev-2286	466	2	vd	vd	X
inlawrev-2286	466	3	§	§	PROPN
inlawrev-2286	466	4	6	6	NUM
inlawrev-2286	466	5	-	-	SYM
inlawrev-2286	466	6	4.1	4.1	NUM
inlawrev-2286	466	7	-	-	PUNCT
inlawrev-2286	466	8	8	8	NUM
inlawrev-2286	466	9	-	-	NUM
inlawrev-2286	466	10	5(b	5(b	NUM
inlawrev-2286	466	11	)	)	PUNCT
inlawrev-2286	466	12	.	.	PUNCT
inlawrev-2286	467	1	'	'	PUNCT
inlawrev-2286	467	2	wl	wl	INTJ
inlawrev-2286	467	3	,	,	PUNCT
inlawrev-2286	467	4	i	i	PRON
inlawrev-2286	467	5	'	'	PART
inlawrev-2286	467	6	308	308	NUM
inlawrev-2286	467	7	indiana	indiana	PROPN
inlawrev-2286	467	8	law	law	PROPN
inlawrev-2286	467	9	review	review	NOUN
inlawrev-2286	467	10	[	[	X
inlawrev-2286	467	11	vol	vol	NOUN
inlawrev-2286	467	12	.	.	PUNCT
inlawrev-2286	467	13	11:292	11:292	NUM
inlawrev-2286	467	14	taching	tache	VERB
inlawrev-2286	467	15	an	an	DET
inlawrev-2286	467	16	inheritance	inheritance	NOUN
inlawrev-2286	467	17	tax	tax	NOUN
inlawrev-2286	467	18	receipt	receipt	NOUN
inlawrev-2286	467	19	to	to	ADP
inlawrev-2286	467	20	their	their	PRON
inlawrev-2286	467	21	final	final	ADJ
inlawrev-2286	467	22	report	report	NOUN
inlawrev-2286	467	23	before	before	ADP
inlawrev-2286	467	24	approval	approval	NOUN
inlawrev-2286	467	25	of	of	ADP
inlawrev-2286	467	26	final	final	ADJ
inlawrev-2286	467	27	accounting	accounting	NOUN
inlawrev-2286	467	28	and	and	CCONJ
inlawrev-2286	467	29	discharge	discharge	VERB
inlawrev-2286	467	30	for	for	ADP
inlawrev-2286	467	31	personal	personal	ADJ
inlawrev-2286	467	32	tax	tax	NOUN
inlawrev-2286	467	33	liability	liability	NOUN
inlawrev-2286	467	34	in	in	ADP
inlawrev-2286	467	35	cases	case	NOUN
inlawrev-2286	467	36	where	where	SCONJ
inlawrev-2286	467	37	the	the	DET
inlawrev-2286	467	38	probate	probate	NOUN
inlawrev-2286	467	39	court	court	NOUN
inlawrev-2286	467	40	having	have	VERB
inlawrev-2286	467	41	jurisdiction	jurisdiction	NOUN
inlawrev-2286	467	42	over	over	ADP
inlawrev-2286	467	43	the	the	DET
inlawrev-2286	467	44	estate	estate	NOUN
inlawrev-2286	467	45	finds	find	VERB
inlawrev-2286	467	46	that	that	SCONJ
inlawrev-2286	467	47	no	no	DET
inlawrev-2286	467	48	inheritance	inheritance	NOUN
inlawrev-2286	467	49	tax	tax	NOUN
inlawrev-2286	467	50	return	return	NOUN
inlawrev-2286	467	51	statement	statement	NOUN
inlawrev-2286	467	52	is	be	AUX
inlawrev-2286	467	53	needed	need	VERB
inlawrev-2286	467	54	.	.	PUNCT
inlawrev-2286	468	1	"^	"^	PART
inlawrev-2286	469	1	2	2	NUM
inlawrev-2286	469	2	.	.	X
inlawrev-2286	469	3	gross	gross	ADJ
inlawrev-2286	469	4	income	income	NOUN
inlawrev-2286	469	5	tax	tax	NOUN
inlawrev-2286	469	6	and	and	CCONJ
inlawrev-2286	469	7	adjusted	adjust	VERB
inlawrev-2286	469	8	gross	gross	ADJ
inlawrev-2286	469	9	income	income	NOUN
inlawrev-2286	469	10	tax	tax	NOUN
inlawrev-2286	469	11	.	.	PUNCT
inlawrev-2286	470	1	—	—	PUNCT
inlawrev-2286	470	2	the	the	DET
inlawrev-2286	470	3	adjusted	adjust	VERB
inlawrev-2286	470	4	gross	gross	ADJ
inlawrev-2286	470	5	income	income	NOUN
inlawrev-2286	470	6	tax	tax	NOUN
inlawrev-2286	470	7	act	act	NOUN
inlawrev-2286	470	8	was	be	AUX
inlawrev-2286	470	9	amended	amend	VERB
inlawrev-2286	470	10	to	to	PART
inlawrev-2286	470	11	permit	permit	VERB
inlawrev-2286	470	12	a	a	DET
inlawrev-2286	470	13	deduction	deduction	NOUN
inlawrev-2286	470	14	for	for	ADP
inlawrev-2286	470	15	individual	individual	ADJ
inlawrev-2286	470	16	taxpayers	taxpayer	NOUN
inlawrev-2286	470	17	for	for	ADP
inlawrev-2286	470	18	the	the	DET
inlawrev-2286	470	19	amount	amount	NOUN
inlawrev-2286	470	20	of	of	ADP
inlawrev-2286	470	21	income	income	NOUN
inlawrev-2286	470	22	taxes	taxis	NOUN
inlawrev-2286	470	23	paid	pay	VERB
inlawrev-2286	470	24	to	to	ADP
inlawrev-2286	470	25	political	political	ADJ
inlawrev-2286	470	26	subdivisions	subdivision	NOUN
inlawrev-2286	470	27	of	of	ADP
inlawrev-2286	470	28	other	other	ADJ
inlawrev-2286	470	29	states	state	NOUN
inlawrev-2286	470	30	.	.	PUNCT
inlawrev-2286	471	1	"	"	PUNCT
inlawrev-2286	471	2	'	'	PUNCT
inlawrev-2286	471	3	military	military	ADJ
inlawrev-2286	471	4	retirement	retirement	NOUN
inlawrev-2286	471	5	income	income	NOUN
inlawrev-2286	471	6	will	will	AUX
inlawrev-2286	471	7	receive	receive	VERB
inlawrev-2286	471	8	new	new	ADJ
inlawrev-2286	471	9	adjusted	adjust	VERB
inlawrev-2286	471	10	gross	gross	ADJ
inlawrev-2286	471	11	income	income	NOUN
inlawrev-2286	471	12	tax	tax	NOUN
inlawrev-2286	471	13	treatment	treatment	NOUN
inlawrev-2286	471	14	under	under	ADP
inlawrev-2286	471	15	a	a	DET
inlawrev-2286	471	16	new	new	ADJ
inlawrev-2286	471	17	deduction	deduction	NOUN
inlawrev-2286	471	18	or	or	CCONJ
inlawrev-2286	471	19	credit	credit	NOUN
inlawrev-2286	471	20	alternative	alternative	NOUN
inlawrev-2286	471	21	.	.	PUNCT
inlawrev-2286	472	1	the	the	DET
inlawrev-2286	472	2	first	first	ADJ
inlawrev-2286	472	3	$	$	SYM
inlawrev-2286	472	4	2,000	2,000	NUM
inlawrev-2286	472	5	of	of	ADP
inlawrev-2286	472	6	an	an	DET
inlawrev-2286	472	7	individual	individual	NOUN
inlawrev-2286	472	8	's	's	PART
inlawrev-2286	472	9	or	or	CCONJ
inlawrev-2286	472	10	surviving	surviving	NOUN
inlawrev-2286	472	11	spouse	spouse	NOUN
inlawrev-2286	472	12	's	's	PART
inlawrev-2286	472	13	income	income	NOUN
inlawrev-2286	472	14	received	receive	VERB
inlawrev-2286	472	15	on	on	ADP
inlawrev-2286	472	16	account	account	NOUN
inlawrev-2286	472	17	of	of	ADP
inlawrev-2286	472	18	military	military	ADJ
inlawrev-2286	472	19	service	service	NOUN
inlawrev-2286	472	20	may	may	AUX
inlawrev-2286	472	21	be	be	AUX
inlawrev-2286	472	22	deducted	deduct	VERB
inlawrev-2286	472	23	from	from	ADP
inlawrev-2286	472	24	adjusted	adjust	VERB
inlawrev-2286	472	25	gross	gross	ADJ
inlawrev-2286	472	26	income	income	NOUN
inlawrev-2286	472	27	provided	provide	VERB
inlawrev-2286	472	28	that	that	SCONJ
inlawrev-2286	472	29	the	the	DET
inlawrev-2286	472	30	taxpayer	taxpayer	NOUN
inlawrev-2286	472	31	is	be	AUX
inlawrev-2286	472	32	sixty	sixty	NUM
inlawrev-2286	472	33	years	year	NOUN
inlawrev-2286	472	34	old	old	ADJ
inlawrev-2286	472	35	on	on	ADP
inlawrev-2286	472	36	the	the	DET
inlawrev-2286	472	37	last	last	ADJ
inlawrev-2286	472	38	day	day	NOUN
inlawrev-2286	472	39	of	of	ADP
inlawrev-2286	472	40	the	the	DET
inlawrev-2286	472	41	applicable	applicable	ADJ
inlawrev-2286	472	42	tax	tax	NOUN
inlawrev-2286	472	43	year	year	NOUN
inlawrev-2286	472	44	.	.	PUNCT
inlawrev-2286	473	1	"^	"^	VERB
inlawrev-2286	473	2	the	the	DET
inlawrev-2286	473	3	alternative	alternative	NOUN
inlawrev-2286	473	4	to	to	ADP
inlawrev-2286	473	5	the	the	DET
inlawrev-2286	473	6	deduction	deduction	NOUN
inlawrev-2286	473	7	is	be	AUX
inlawrev-2286	473	8	found	find	VERB
inlawrev-2286	473	9	in	in	ADP
inlawrev-2286	473	10	the	the	DET
inlawrev-2286	473	11	newly	newly	ADV
inlawrev-2286	473	12	restated	restate	VERB
inlawrev-2286	473	13	retirement	retirement	NOUN
inlawrev-2286	473	14	income	income	NOUN
inlawrev-2286	473	15	credit	credit	NOUN
inlawrev-2286	473	16	against	against	ADP
inlawrev-2286	473	17	the	the	DET
inlawrev-2286	473	18	adjusted	adjust	VERB
inlawrev-2286	473	19	gross	gross	ADJ
inlawrev-2286	473	20	income	income	NOUN
inlawrev-2286	473	21	tax	tax	NOUN
inlawrev-2286	473	22	.	.	PUNCT
inlawrev-2286	474	1	"	"	PUNCT
inlawrev-2286	474	2	*	*	PUNCT
inlawrev-2286	474	3	the	the	DET
inlawrev-2286	474	4	new	new	ADJ
inlawrev-2286	474	5	statute	statute	NOUN
inlawrev-2286	474	6	incorporates	incorporate	VERB
inlawrev-2286	474	7	the	the	DET
inlawrev-2286	474	8	retirement	retirement	NOUN
inlawrev-2286	474	9	income	income	NOUN
inlawrev-2286	474	10	credit	credit	NOUN
inlawrev-2286	474	11	found	find	VERB
inlawrev-2286	474	12	in	in	ADP
inlawrev-2286	474	13	section	section	NOUN
inlawrev-2286	474	14	37	37	NUM
inlawrev-2286	474	15	of	of	ADP
inlawrev-2286	474	16	the	the	DET
inlawrev-2286	474	17	internal	internal	ADJ
inlawrev-2286	474	18	revenue	revenue	NOUN
inlawrev-2286	474	19	code	code	NOUN
inlawrev-2286	474	20	and	and	CCONJ
inlawrev-2286	474	21	allows	allow	VERB
inlawrev-2286	474	22	a	a	DET
inlawrev-2286	474	23	credit	credit	NOUN
inlawrev-2286	474	24	equal	equal	ADJ
inlawrev-2286	474	25	to	to	ADP
inlawrev-2286	474	26	the	the	DET
inlawrev-2286	474	27	lesser	less	ADJ
inlawrev-2286	474	28	of	of	ADP
inlawrev-2286	474	29	two	two	NUM
inlawrev-2286	474	30	-	-	PUNCT
inlawrev-2286	474	31	fifteenths	fifteenth	NOUN
inlawrev-2286	474	32	of	of	ADP
inlawrev-2286	474	33	the	the	DET
inlawrev-2286	474	34	federal	federal	ADJ
inlawrev-2286	474	35	credit	credit	NOUN
inlawrev-2286	474	36	or	or	CCONJ
inlawrev-2286	474	37	the	the	DET
inlawrev-2286	474	38	remainder	remainder	NOUN
inlawrev-2286	474	39	of	of	ADP
inlawrev-2286	474	40	total	total	ADJ
inlawrev-2286	474	41	adjusted	adjust	VERB
inlawrev-2286	474	42	gross	gross	ADJ
inlawrev-2286	474	43	income	income	NOUN
inlawrev-2286	474	44	taxes	taxis	NOUN
inlawrev-2286	474	45	less	less	ADJ
inlawrev-2286	474	46	the	the	DET
inlawrev-2286	474	47	credit	credit	NOUN
inlawrev-2286	474	48	allowable	allowable	ADJ
inlawrev-2286	474	49	for	for	ADP
inlawrev-2286	474	50	taxes	taxis	NOUN
inlawrev-2286	474	51	paid	pay	VERB
inlawrev-2286	474	52	to	to	ADP
inlawrev-2286	474	53	other	other	ADJ
inlawrev-2286	474	54	states	state	NOUN
inlawrev-2286	474	55	.	.	PUNCT
inlawrev-2286	475	1	the	the	DET
inlawrev-2286	475	2	new	new	ADJ
inlawrev-2286	475	3	military	military	ADJ
inlawrev-2286	475	4	retirement	retirement	NOUN
inlawrev-2286	475	5	income	income	NOUN
inlawrev-2286	475	6	deductions	deduction	NOUN
inlawrev-2286	475	7	are	be	AUX
inlawrev-2286	475	8	not	not	PART
inlawrev-2286	475	9	available	available	ADJ
inlawrev-2286	475	10	to	to	ADP
inlawrev-2286	475	11	a	a	DET
inlawrev-2286	475	12	taxpayer	taxpayer	NOUN
inlawrev-2286	475	13	who	who	PRON
inlawrev-2286	475	14	opts	opt	VERB
inlawrev-2286	475	15	for	for	ADP
inlawrev-2286	475	16	the	the	DET
inlawrev-2286	475	17	general	general	ADJ
inlawrev-2286	475	18	retirement	retirement	PROPN
inlawrev-2286	475	19	income	income	NOUN
inlawrev-2286	475	20	credit	credit	NOUN
inlawrev-2286	475	21	against	against	ADP
inlawrev-2286	475	22	the	the	DET
inlawrev-2286	475	23	adjusted	adjust	VERB
inlawrev-2286	475	24	gross	gross	ADJ
inlawrev-2286	475	25	income	income	NOUN
inlawrev-2286	475	26	tax	tax	NOUN
inlawrev-2286	475	27	referred	refer	VERB
inlawrev-2286	475	28	to	to	ADP
inlawrev-2286	475	29	above	above	ADV
inlawrev-2286	475	30	.	.	PUNCT
inlawrev-2286	476	1	"	"	PUNCT
inlawrev-2286	476	2	'	'	PUNCT
inlawrev-2286	476	3	taxpayers	taxpayer	NOUN
inlawrev-2286	476	4	over	over	ADP
inlawrev-2286	476	5	sixty	sixty	NUM
inlawrev-2286	476	6	-	-	PUNCT
inlawrev-2286	476	7	two	two	NUM
inlawrev-2286	476	8	years	year	NOUN
inlawrev-2286	476	9	of	of	ADP
inlawrev-2286	476	10	age	age	NOUN
inlawrev-2286	476	11	who	who	PRON
inlawrev-2286	476	12	receive	receive	VERB
inlawrev-2286	476	13	federal	federal	ADJ
inlawrev-2286	476	14	civil	civil	ADJ
inlawrev-2286	476	15	service	service	NOUN
inlawrev-2286	476	16	annuities	annuity	NOUN
inlawrev-2286	476	17	were	be	AUX
inlawrev-2286	476	18	also	also	ADV
inlawrev-2286	476	19	extended	extend	VERB
inlawrev-2286	476	20	an	an	DET
inlawrev-2286	476	21	adjusted	adjust	VERB
inlawrev-2286	476	22	gross	gross	ADJ
inlawrev-2286	476	23	income	income	NOUN
inlawrev-2286	476	24	tax	tax	NOUN
inlawrev-2286	476	25	deduction	deduction	NOUN
inlawrev-2286	476	26	by	by	ADP
inlawrev-2286	476	27	the	the	DET
inlawrev-2286	476	28	1977	1977	NUM
inlawrev-2286	476	29	general	general	ADJ
inlawrev-2286	476	30	assembly	assembly	NOUN
inlawrev-2286	476	31	.	.	PUNCT
inlawrev-2286	477	1	the	the	DET
inlawrev-2286	477	2	deduction	deduction	NOUN
inlawrev-2286	477	3	is	be	AUX
inlawrev-2286	477	4	equal	equal	ADJ
inlawrev-2286	477	5	to	to	ADP
inlawrev-2286	477	6	the	the	DET
inlawrev-2286	477	7	remainder	remainder	NOUN
inlawrev-2286	477	8	of	of	ADP
inlawrev-2286	477	9	the	the	DET
inlawrev-2286	477	10	first	first	ADJ
inlawrev-2286	477	11	$	$	SYM
inlawrev-2286	477	12	2,000	2,000	NUM
inlawrev-2286	477	13	of	of	ADP
inlawrev-2286	477	14	federal	federal	ADJ
inlawrev-2286	477	15	civil	civil	ADJ
inlawrev-2286	477	16	service	service	NOUN
inlawrev-2286	477	17	annuities	annuity	NOUN
inlawrev-2286	477	18	received	receive	VERB
inlawrev-2286	477	19	and	and	CCONJ
inlawrev-2286	477	20	includible	includible	ADJ
inlawrev-2286	477	21	in	in	ADP
inlawrev-2286	477	22	gross	gross	ADJ
inlawrev-2286	477	23	income	income	NOUN
inlawrev-2286	477	24	for	for	ADP
inlawrev-2286	477	25	federal	federal	ADJ
inlawrev-2286	477	26	income	income	NOUN
inlawrev-2286	477	27	tax	tax	NOUN
inlawrev-2286	477	28	purposes	purpose	NOUN
inlawrev-2286	477	29	under	under	ADP
inlawrev-2286	477	30	section	section	NOUN
inlawrev-2286	477	31	62	62	NUM
inlawrev-2286	477	32	of	of	ADP
inlawrev-2286	477	33	the	the	DET
inlawrev-2286	477	34	internal	internal	PROPN
inlawrev-2286	477	35	revenue	revenue	NOUN
inlawrev-2286	477	36	code	code	NOUN
inlawrev-2286	477	37	less	less	ADJ
inlawrev-2286	477	38	the	the	DET
inlawrev-2286	477	39	total	total	ADJ
inlawrev-2286	477	40	amount	amount	NOUN
inlawrev-2286	477	41	of	of	ADP
inlawrev-2286	477	42	social	social	ADJ
inlawrev-2286	477	43	security	security	NOUN
inlawrev-2286	477	44	and	and	CCONJ
inlawrev-2286	477	45	railroad	railroad	NOUN
inlawrev-2286	477	46	retirement	retirement	NOUN
inlawrev-2286	477	47	benefits	benefit	NOUN
inlawrev-2286	477	48	received	receive	VERB
inlawrev-2286	477	49	.	.	PUNCT
inlawrev-2286	478	1	'^	'^	NOUN
inlawrev-2286	478	2	"	"	PUNCT
inlawrev-2286	478	3	the	the	DET
inlawrev-2286	478	4	deduction	deduction	NOUN
inlawrev-2286	478	5	is	be	AUX
inlawrev-2286	478	6	unavailable	unavailable	ADJ
inlawrev-2286	478	7	to	to	ADP
inlawrev-2286	478	8	taxpayers	taxpayer	NOUN
inlawrev-2286	478	9	who	who	PRON
inlawrev-2286	478	10	utilize	utilize	VERB
inlawrev-2286	478	11	the	the	DET
inlawrev-2286	478	12	general	general	ADJ
inlawrev-2286	478	13	retirement	retirement	NOUN
inlawrev-2286	478	14	income	income	NOUN
inlawrev-2286	478	15	credit	credit	NOUN
inlawrev-2286	478	16	against	against	ADP
inlawrev-2286	478	17	the	the	DET
inlawrev-2286	478	18	adjusted	adjust	VERB
inlawrev-2286	478	19	gross	gross	ADJ
inlawrev-2286	478	20	income	income	NOUN
inlawrev-2286	478	21	tax	tax	NOUN
inlawrev-2286	478	22	.	.	PUNCT
inlawrev-2286	479	1	'^^	'^^	X
inlawrev-2286	479	2	the	the	DET
inlawrev-2286	479	3	definition	definition	NOUN
inlawrev-2286	479	4	of	of	ADP
inlawrev-2286	479	5	"	"	PUNCT
inlawrev-2286	479	6	gross	gross	ADJ
inlawrev-2286	479	7	income"^^	income"^^	NOUN
inlawrev-2286	479	8	was	be	AUX
inlawrev-2286	479	9	altered	alter	VERB
inlawrev-2286	479	10	by	by	ADP
inlawrev-2286	479	11	the	the	DET
inlawrev-2286	479	12	legislature	legislature	NOUN
inlawrev-2286	479	13	in	in	ADP
inlawrev-2286	479	14	several	several	ADJ
inlawrev-2286	479	15	narrow	narrow	ADJ
inlawrev-2286	479	16	aspects	aspect	NOUN
inlawrev-2286	479	17	.	.	PUNCT
inlawrev-2286	480	1	*	*	PUNCT
inlawrev-2286	480	2	^^	^^	PUNCT
inlawrev-2286	480	3	perhaps	perhaps	ADV
inlawrev-2286	480	4	the	the	DET
inlawrev-2286	480	5	most	most	ADV
inlawrev-2286	480	6	significant	significant	ADJ
inlawrev-2286	480	7	of	of	ADP
inlawrev-2286	480	8	the	the	DET
inlawrev-2286	480	9	"	"	PUNCT
inlawrev-2286	480	10	vd	vd	NOUN
inlawrev-2286	480	11	.	.	PUNCT
inlawrev-2286	481	1	§	§	PROPN
inlawrev-2286	481	2	6	6	NUM
inlawrev-2286	481	3	-	-	SYM
inlawrev-2286	481	4	4.1	4.1	NUM
inlawrev-2286	481	5	-	-	PUNCT
inlawrev-2286	481	6	9	9	NUM
inlawrev-2286	481	7	-	-	SYM
inlawrev-2286	481	8	13	13	NUM
inlawrev-2286	481	9	.	.	PUNCT
inlawrev-2286	481	10	'	'	PUNCT
inlawrev-2286	482	1	"	"	PUNCT
inlawrev-2286	482	2	m	m	AUX
inlawrev-2286	482	3	§	§	VERB
inlawrev-2286	482	4	6	6	NUM
inlawrev-2286	482	5	-	-	SYM
inlawrev-2286	482	6	3	3	NUM
inlawrev-2286	482	7	-	-	PUNCT
inlawrev-2286	482	8	l-3.5(a)(5	l-3.5(a)(5	NOUN
inlawrev-2286	482	9	)	)	PUNCT
inlawrev-2286	482	10	(	(	PUNCT
inlawrev-2286	482	11	amending	amend	VERB
inlawrev-2286	482	12	i	i	PRON
inlawrev-2286	482	13	d.	d.	PROPN
inlawrev-2286	482	14	§	§	PROPN
inlawrev-2286	482	15	§	§	PROPN
inlawrev-2286	482	16	6	6	NUM
inlawrev-2286	482	17	-	-	SYM
inlawrev-2286	482	18	3	3	NUM
inlawrev-2286	482	19	-	-	PUNCT
inlawrev-2286	482	20	1	1	NUM
inlawrev-2286	482	21	-	-	SYM
inlawrev-2286	482	22	1	1	NUM
inlawrev-2286	482	23	to	to	ADP
inlawrev-2286	482	24	-7	-7	VERB
inlawrev-2286	482	25	-	-	PUNCT
inlawrev-2286	482	26	3	3	NUM
inlawrev-2286	482	27	(	(	PUNCT
inlawrev-2286	482	28	1976	1976	NUM
inlawrev-2286	482	29	)	)	PUNCT
inlawrev-2286	482	30	)	)	PUNCT
inlawrev-2286	482	31	.	.	PUNCT
inlawrev-2286	483	1	11717d	11717d	NUM
inlawrev-2286	483	2	§	§	PROPN
inlawrev-2286	483	3	6	6	NUM
inlawrev-2286	483	4	-	-	SYM
inlawrev-2286	483	5	3	3	NUM
inlawrev-2286	483	6	-	-	PUNCT
inlawrev-2286	483	7	2	2	NUM
inlawrev-2286	483	8	-	-	SYM
inlawrev-2286	483	9	4	4	NUM
inlawrev-2286	483	10	.	.	PUNCT
inlawrev-2286	484	1	a	a	DET
inlawrev-2286	484	2	repealed	repeal	VERB
inlawrev-2286	484	3	statute	statute	NOUN
inlawrev-2286	484	4	,	,	PUNCT
inlawrev-2286	484	5	ch	ch	NOUN
inlawrev-2286	484	6	.	.	PROPN
inlawrev-2286	484	7	355	355	NUM
inlawrev-2286	484	8	,	,	PUNCT
inlawrev-2286	484	9	§	§	PROPN
inlawrev-2286	484	10	1	1	NUM
inlawrev-2286	484	11	,	,	PUNCT
inlawrev-2286	484	12	1967	1967	NUM
inlawrev-2286	484	13	ind	ind	NOUN
inlawrev-2286	484	14	.	.	PUNCT
inlawrev-2286	485	1	acts	act	VERB
inlawrev-2286	485	2	1327	1327	NUM
inlawrev-2286	485	3	(	(	PUNCT
inlawrev-2286	485	4	repealed	repeal	VERB
inlawrev-2286	485	5	1977	1977	NUM
inlawrev-2286	485	6	)	)	PUNCT
inlawrev-2286	485	7	,	,	PUNCT
inlawrev-2286	485	8	provided	provide	VERB
inlawrev-2286	485	9	that	that	SCONJ
inlawrev-2286	485	10	the	the	DET
inlawrev-2286	485	11	adjusted	adjust	VERB
inlawrev-2286	485	12	gross	gross	ADJ
inlawrev-2286	485	13	income	income	NOUN
inlawrev-2286	485	14	tax	tax	NOUN
inlawrev-2286	485	15	act	act	NOUN
inlawrev-2286	485	16	did	do	AUX
inlawrev-2286	485	17	not	not	PART
inlawrev-2286	485	18	apply	apply	VERB
inlawrev-2286	485	19	to	to	ADP
inlawrev-2286	485	20	the	the	DET
inlawrev-2286	485	21	first	first	ADJ
inlawrev-2286	485	22	$	$	SYM
inlawrev-2286	485	23	2,000	2,000	NUM
inlawrev-2286	485	24	of	of	ADP
inlawrev-2286	485	25	compensation	compensation	NOUN
inlawrev-2286	485	26	received	receive	VERB
inlawrev-2286	485	27	for	for	ADP
inlawrev-2286	485	28	military	military	ADJ
inlawrev-2286	485	29	service	service	NOUN
inlawrev-2286	485	30	in	in	ADP
inlawrev-2286	485	31	much	much	ADV
inlawrev-2286	485	32	the	the	DET
inlawrev-2286	485	33	same	same	ADJ
inlawrev-2286	485	34	fashion	fashion	NOUN
inlawrev-2286	485	35	as	as	ADP
inlawrev-2286	485	36	the	the	DET
inlawrev-2286	485	37	new	new	ADJ
inlawrev-2286	485	38	military	military	ADJ
inlawrev-2286	485	39	retirement	retirement	NOUN
inlawrev-2286	485	40	income	income	NOUN
inlawrev-2286	485	41	deduction	deduction	NOUN
inlawrev-2286	485	42	.	.	PUNCT
inlawrev-2286	486	1	"	"	PUNCT
inlawrev-2286	486	2	•ind	•ind	NOUN
inlawrev-2286	486	3	.	.	PUNCT
inlawrev-2286	486	4	code	code	NOUN
inlawrev-2286	486	5	§	§	PROPN
inlawrev-2286	486	6	6	6	NUM
inlawrev-2286	486	7	-	-	SYM
inlawrev-2286	486	8	3	3	NUM
inlawrev-2286	486	9	-	-	PUNCT
inlawrev-2286	486	10	3	3	NUM
inlawrev-2286	486	11	-	-	SYM
inlawrev-2286	486	12	4.1	4.1	NUM
inlawrev-2286	486	13	(	(	PUNCT
inlawrev-2286	486	14	supp	supp	NOUN
inlawrev-2286	486	15	.	.	PUNCT
inlawrev-2286	486	16	1977	1977	NUM
inlawrev-2286	486	17	)	)	PUNCT
inlawrev-2286	486	18	.	.	PUNCT
inlawrev-2286	486	19	'	'	PUNCT
inlawrev-2286	486	20	"	"	PUNCT
inlawrev-2286	486	21	/d	/d	PUNCT
inlawrev-2286	486	22	§	§	PROPN
inlawrev-2286	486	23	6	6	NUM
inlawrev-2286	486	24	-	-	SYM
inlawrev-2286	486	25	3	3	NUM
inlawrev-2286	486	26	-	-	PUNCT
inlawrev-2286	486	27	2	2	NUM
inlawrev-2286	486	28	-	-	SYM
inlawrev-2286	486	29	4	4	NUM
inlawrev-2286	486	30	.	.	PUNCT
inlawrev-2286	486	31	''	''	PUNCT
inlawrev-2286	487	1	"	"	PUNCT
inlawrev-2286	487	2	i	i	PRON
inlawrev-2286	487	3	d.	d.	PROPN
inlawrev-2286	487	4	§	§	PROPN
inlawrev-2286	487	5	6	6	NUM
inlawrev-2286	487	6	-	-	SYM
inlawrev-2286	487	7	3	3	NUM
inlawrev-2286	487	8	-	-	PUNCT
inlawrev-2286	487	9	2	2	NUM
inlawrev-2286	487	10	-	-	SYM
inlawrev-2286	487	11	3.7	3.7	NUM
inlawrev-2286	487	12	.	.	PUNCT
inlawrev-2286	487	13	'	'	PUNCT
inlawrev-2286	488	1	"	"	PUNCT
inlawrev-2286	488	2	i	i	PRON
inlawrev-2286	488	3	d.	d.	PROPN
inlawrev-2286	488	4	''	''	PUNCT
inlawrev-2286	488	5	'	'	PUNCT
inlawrev-2286	488	6	i	i	PRON
inlawrev-2286	488	7	d.	d.	PROPN
inlawrev-2286	488	8	§	§	PROPN
inlawrev-2286	488	9	6	6	NUM
inlawrev-2286	488	10	-	-	SYM
inlawrev-2286	488	11	2	2	NUM
inlawrev-2286	488	12	-	-	PUNCT
inlawrev-2286	488	13	1	1	NUM
inlawrev-2286	488	14	-	-	SYM
inlawrev-2286	488	15	1	1	NUM
inlawrev-2286	488	16	(	(	PUNCT
inlawrev-2286	488	17	1976	1976	NUM
inlawrev-2286	488	18	)	)	PUNCT
inlawrev-2286	488	19	(	(	PUNCT
inlawrev-2286	488	20	amended	amend	VERB
inlawrev-2286	488	21	1977	1977	NUM
inlawrev-2286	488	22	)	)	PUNCT
inlawrev-2286	488	23	.	.	PUNCT
inlawrev-2286	489	1	"	"	PUNCT
inlawrev-2286	489	2	'	'	PUNCT
inlawrev-2286	489	3	i	i	PRON
inlawrev-2286	489	4	d.	d.	PROPN
inlawrev-2286	489	5	§	§	PROPN
inlawrev-2286	489	6	6	6	NUM
inlawrev-2286	489	7	-	-	SYM
inlawrev-2286	489	8	2	2	NUM
inlawrev-2286	489	9	-	-	PUNCT
inlawrev-2286	489	10	1	1	NUM
inlawrev-2286	489	11	-	-	SYM
inlawrev-2286	489	12	1	1	NUM
inlawrev-2286	489	13	(	(	PUNCT
inlawrev-2286	489	14	supp	supp	NOUN
inlawrev-2286	489	15	.	.	PUNCT
inlawrev-2286	489	16	1977	1977	NUM
inlawrev-2286	489	17	)	)	PUNCT
inlawrev-2286	489	18	.	.	PUNCT
inlawrev-2286	490	1	1977	1977	NUM
inlawrev-2286	490	2	]	]	PUNCT
inlawrev-2286	490	3	surveytaxa	surveytaxa	NOUN
inlawrev-2286	490	4	tion	tion	NOUN
inlawrev-2286	490	5	309	309	NUM
inlawrev-2286	490	6	definitional	definitional	ADJ
inlawrev-2286	490	7	changes	change	NOUN
inlawrev-2286	490	8	is	be	AUX
inlawrev-2286	490	9	the	the	DET
inlawrev-2286	490	10	provision	provision	NOUN
inlawrev-2286	490	11	that	that	PRON
inlawrev-2286	490	12	excludes	exclude	VERB
inlawrev-2286	490	13	the	the	DET
inlawrev-2286	490	14	following	following	NOUN
inlawrev-2286	490	15	from	from	ADP
inlawrev-2286	490	16	gross	gross	ADJ
inlawrev-2286	490	17	income	income	NOUN
inlawrev-2286	490	18	:	:	PUNCT
inlawrev-2286	490	19	the	the	DET
inlawrev-2286	490	20	gross	gross	ADJ
inlawrev-2286	490	21	receipt	receipt	NOUN
inlawrev-2286	490	22	represented	represent	VERB
inlawrev-2286	490	23	by	by	ADP
inlawrev-2286	490	24	the	the	DET
inlawrev-2286	490	25	value	value	NOUN
inlawrev-2286	490	26	of	of	ADP
inlawrev-2286	490	27	stocks	stock	NOUN
inlawrev-2286	490	28	,	,	PUNCT
inlawrev-2286	490	29	bonds	bond	NOUN
inlawrev-2286	490	30	,	,	PUNCT
inlawrev-2286	490	31	or	or	CCONJ
inlawrev-2286	490	32	other	other	ADJ
inlawrev-2286	490	33	securities	security	NOUN
inlawrev-2286	490	34	received	receive	VERB
inlawrev-2286	490	35	in	in	ADP
inlawrev-2286	490	36	a	a	DET
inlawrev-2286	490	37	reciprocal	reciprocal	ADJ
inlawrev-2286	490	38	exchange	exchange	NOUN
inlawrev-2286	490	39	by	by	ADP
inlawrev-2286	490	40	and	and	CCONJ
inlawrev-2286	490	41	between	between	ADP
inlawrev-2286	490	42	the	the	DET
inlawrev-2286	490	43	owners	owner	NOUN
inlawrev-2286	490	44	thereof	thereof	ADV
inlawrev-2286	490	45	of	of	ADP
inlawrev-2286	490	46	substantially	substantially	ADV
inlawrev-2286	490	47	all	all	PRON
inlawrev-2286	490	48	of	of	ADP
inlawrev-2286	490	49	the	the	DET
inlawrev-2286	490	50	assets	asset	NOUN
inlawrev-2286	490	51	of	of	ADP
inlawrev-2286	490	52	another	another	DET
inlawrev-2286	490	53	corporation	corporation	NOUN
inlawrev-2286	490	54	,	,	PUNCT
inlawrev-2286	490	55	where	where	SCONJ
inlawrev-2286	490	56	such	such	ADJ
inlawrev-2286	490	57	exchange	exchange	NOUN
inlawrev-2286	490	58	is	be	AUX
inlawrev-2286	490	59	made	make	VERB
inlawrev-2286	490	60	in	in	ADP
inlawrev-2286	490	61	the	the	DET
inlawrev-2286	490	62	course	course	NOUN
inlawrev-2286	490	63	of	of	ADP
inlawrev-2286	490	64	a	a	DET
inlawrev-2286	490	65	consolidation	consolidation	NOUN
inlawrev-2286	490	66	,	,	PUNCT
inlawrev-2286	490	67	merger	merger	NOUN
inlawrev-2286	490	68	,	,	PUNCT
inlawrev-2286	490	69	or	or	CCONJ
inlawrev-2286	490	70	other	other	ADJ
inlawrev-2286	490	71	reorganization	reorganization	NOUN
inlawrev-2286	490	72	and	and	CCONJ
inlawrev-2286	490	73	the	the	DET
inlawrev-2286	490	74	stocks	stock	NOUN
inlawrev-2286	490	75	,	,	PUNCT
inlawrev-2286	490	76	bonds	bond	NOUN
inlawrev-2286	490	77	,	,	PUNCT
inlawrev-2286	490	78	or	or	CCONJ
inlawrev-2286	490	79	other	other	ADJ
inlawrev-2286	490	80	securities	security	NOUN
inlawrev-2286	490	81	received	receive	VERB
inlawrev-2286	490	82	in	in	ADP
inlawrev-2286	490	83	exchange	exchange	NOUN
inlawrev-2286	490	84	are	be	AUX
inlawrev-2286	490	85	issued	issue	VERB
inlawrev-2286	490	86	by	by	ADP
inlawrev-2286	490	87	one	one	NUM
inlawrev-2286	490	88	(	(	PUNCT
inlawrev-2286	490	89	1	1	NUM
inlawrev-2286	490	90	)	)	PUNCT
inlawrev-2286	490	91	or	or	CCONJ
inlawrev-2286	490	92	more	more	ADJ
inlawrev-2286	490	93	corporations	corporation	NOUN
inlawrev-2286	490	94	or	or	CCONJ
inlawrev-2286	490	95	associations	association	NOUN
inlawrev-2286	490	96	,	,	PUNCT
inlawrev-2286	490	97	each	each	PRON
inlawrev-2286	490	98	of	of	ADP
inlawrev-2286	490	99	which	which	PRON
inlawrev-2286	490	100	is	be	AUX
inlawrev-2286	490	101	a	a	DET
inlawrev-2286	490	102	party	party	NOUN
inlawrev-2286	490	103	to	to	ADP
inlawrev-2286	490	104	the	the	DET
inlawrev-2286	490	105	reorganization/^	reorganization/^	NOUN
inlawrev-2286	490	106	*	*	PUNCT
inlawrev-2286	490	107	also	also	ADV
inlawrev-2286	490	108	,	,	PUNCT
inlawrev-2286	490	109	excluded	exclude	VERB
inlawrev-2286	490	110	from	from	ADP
inlawrev-2286	490	111	gross	gross	ADJ
inlawrev-2286	490	112	income	income	NOUN
inlawrev-2286	490	113	for	for	ADP
inlawrev-2286	490	114	real	real	ADJ
inlawrev-2286	490	115	estate	estate	NOUN
inlawrev-2286	490	116	brokers	broker	NOUN
inlawrev-2286	490	117	is	be	AUX
inlawrev-2286	490	118	that	that	DET
inlawrev-2286	490	119	part	part	NOUN
inlawrev-2286	490	120	of	of	ADP
inlawrev-2286	490	121	a	a	DET
inlawrev-2286	490	122	commission	commission	NOUN
inlawrev-2286	490	123	paid	pay	VERB
inlawrev-2286	490	124	to	to	ADP
inlawrev-2286	490	125	a	a	DET
inlawrev-2286	490	126	cooperating	cooperating	NOUN
inlawrev-2286	490	127	or	or	CCONJ
inlawrev-2286	490	128	associated	associated	ADJ
inlawrev-2286	490	129	broker	broker	NOUN
inlawrev-2286	490	130	or	or	CCONJ
inlawrev-2286	490	131	an	an	DET
inlawrev-2286	490	132	associated	associated	ADJ
inlawrev-2286	490	133	salesperson	salesperson	NOUN
inlawrev-2286	490	134	within	within	ADP
inlawrev-2286	490	135	five	five	NUM
inlawrev-2286	490	136	days	day	NOUN
inlawrev-2286	490	137	of	of	ADP
inlawrev-2286	490	138	the	the	DET
inlawrev-2286	490	139	receipt	receipt	NOUN
inlawrev-2286	490	140	of	of	ADP
inlawrev-2286	490	141	the	the	DET
inlawrev-2286	490	142	gross	gross	ADJ
inlawrev-2286	490	143	commission	commission	NOUN
inlawrev-2286	490	144	.	.	PUNCT
inlawrev-2286	491	1	'^^	'^^	PROPN
inlawrev-2286	491	2	the	the	DET
inlawrev-2286	491	3	definition	definition	NOUN
inlawrev-2286	491	4	of	of	ADP
inlawrev-2286	491	5	"	"	PUNCT
inlawrev-2286	491	6	adjusted	adjusted	ADJ
inlawrev-2286	491	7	gross	gross	ADJ
inlawrev-2286	491	8	income	income	NOUN
inlawrev-2286	491	9	"	"	PUNCT
inlawrev-2286	491	10	was	be	AUX
inlawrev-2286	491	11	altered	alter	VERB
inlawrev-2286	491	12	in	in	ADP
inlawrev-2286	491	13	two	two	NUM
inlawrev-2286	491	14	particulars	particular	NOUN
inlawrev-2286	491	15	by	by	ADP
inlawrev-2286	491	16	the	the	DET
inlawrev-2286	491	17	1977	1977	NUM
inlawrev-2286	491	18	general	general	ADJ
inlawrev-2286	491	19	assembly	assembly	NOUN
inlawrev-2286	491	20	.	.	PUNCT
inlawrev-2286	492	1	for	for	ADP
inlawrev-2286	492	2	individuals	individual	NOUN
inlawrev-2286	492	3	,	,	PUNCT
inlawrev-2286	492	4	adjusted	adjust	VERB
inlawrev-2286	492	5	gross	gross	ADJ
inlawrev-2286	492	6	income	income	NOUN
inlawrev-2286	492	7	for	for	ADP
inlawrev-2286	492	8	purposes	purpose	NOUN
inlawrev-2286	492	9	of	of	ADP
inlawrev-2286	492	10	the	the	DET
inlawrev-2286	492	11	indiana	indiana	PROPN
inlawrev-2286	492	12	tax	tax	PROPN
inlawrev-2286	492	13	now	now	ADV
inlawrev-2286	492	14	means	mean	VERB
inlawrev-2286	492	15	adjusted	adjust	VERB
inlawrev-2286	492	16	gross	gross	ADJ
inlawrev-2286	492	17	income	income	NOUN
inlawrev-2286	492	18	as	as	SCONJ
inlawrev-2286	492	19	defined	define	VERB
inlawrev-2286	492	20	in	in	ADP
inlawrev-2286	492	21	section	section	NOUN
inlawrev-2286	492	22	62	62	NUM
inlawrev-2286	492	23	of	of	ADP
inlawrev-2286	492	24	the	the	DET
inlawrev-2286	492	25	internal	internal	ADJ
inlawrev-2286	492	26	revenue	revenue	NOUN
inlawrev-2286	492	27	code	code	NOUN
inlawrev-2286	492	28	but	but	CCONJ
inlawrev-2286	492	29	with	with	ADP
inlawrev-2286	492	30	some	some	DET
inlawrev-2286	492	31	modifications	modification	NOUN
inlawrev-2286	492	32	added	add	VERB
inlawrev-2286	492	33	on	on	ADP
inlawrev-2286	492	34	by	by	ADP
inlawrev-2286	492	35	the	the	DET
inlawrev-2286	492	36	state	state	NOUN
inlawrev-2286	492	37	statute	statute	PROPN
inlawrev-2286	492	38	.	.	PUNCT
inlawrev-2286	493	1	the	the	DET
inlawrev-2286	493	2	modifications	modification	NOUN
inlawrev-2286	493	3	added	add	VERB
inlawrev-2286	493	4	require	require	VERB
inlawrev-2286	493	5	the	the	DET
inlawrev-2286	493	6	individual	individual	ADJ
inlawrev-2286	493	7	taxpayer	taxpayer	NOUN
inlawrev-2286	493	8	to	to	PART
inlawrev-2286	493	9	:	:	PUNCT
inlawrev-2286	493	10	(	(	PUNCT
inlawrev-2286	493	11	1	1	X
inlawrev-2286	493	12	)	)	PUNCT
inlawrev-2286	493	13	add	add	VERB
inlawrev-2286	493	14	to	to	ADP
inlawrev-2286	493	15	his	his	PRON
inlawrev-2286	493	16	adjusted	adjust	VERB
inlawrev-2286	493	17	federal	federal	ADJ
inlawrev-2286	493	18	gross	gross	ADJ
inlawrev-2286	493	19	income	income	NOUN
inlawrev-2286	493	20	an	an	DET
inlawrev-2286	493	21	amount	amount	NOUN
inlawrev-2286	493	22	equal	equal	ADJ
inlawrev-2286	493	23	to	to	ADP
inlawrev-2286	493	24	the	the	DET
inlawrev-2286	493	25	total	total	NOUN
inlawrev-2286	493	26	of	of	ADP
inlawrev-2286	493	27	the	the	DET
inlawrev-2286	493	28	ordinary	ordinary	ADJ
inlawrev-2286	493	29	income	income	NOUN
inlawrev-2286	493	30	portion	portion	NOUN
inlawrev-2286	493	31	of	of	ADP
inlawrev-2286	493	32	a	a	DET
inlawrev-2286	493	33	lump	lump	NOUN
inlawrev-2286	493	34	sum	sum	NOUN
inlawrev-2286	493	35	distribution	distribution	NOUN
inlawrev-2286	493	36	from	from	ADP
inlawrev-2286	493	37	a	a	DET
inlawrev-2286	493	38	qualified	qualified	ADJ
inlawrev-2286	493	39	pension	pension	NOUN
inlawrev-2286	493	40	plan	plan	NOUN
inlawrev-2286	493	41	under	under	ADP
inlawrev-2286	493	42	the	the	DET
inlawrev-2286	493	43	provisions	provision	NOUN
inlawrev-2286	493	44	of	of	ADP
inlawrev-2286	493	45	section	section	NOUN
inlawrev-2286	493	46	402(e)(4)(a	402(e)(4)(a	NUM
inlawrev-2286	493	47	)	)	PUNCT
inlawrev-2286	493	48	of	of	ADP
inlawrev-2286	493	49	the	the	DET
inlawrev-2286	493	50	internal	internal	ADJ
inlawrev-2286	493	51	revenue	revenue	NOUN
inlawrev-2286	493	52	code	code	NOUN
inlawrev-2286	493	53	if	if	SCONJ
inlawrev-2286	493	54	that	that	DET
inlawrev-2286	493	55	lump	lump	VERB
inlawrev-2286	493	56	sum	sum	NOUN
inlawrev-2286	493	57	distribution	distribution	NOUN
inlawrev-2286	493	58	is	be	AUX
inlawrev-2286	493	59	subject	subject	ADJ
inlawrev-2286	493	60	to	to	ADP
inlawrev-2286	493	61	tax	tax	NOUN
inlawrev-2286	493	62	under	under	ADP
inlawrev-2286	493	63	section	section	NOUN
inlawrev-2286	493	64	402(e	402(e	PROPN
inlawrev-2286	493	65	)	)	PUNCT
inlawrev-2286	493	66	,	,	PUNCT
inlawrev-2286	493	67	and	and	CCONJ
inlawrev-2286	493	68	(	(	PUNCT
inlawrev-2286	493	69	2	2	X
inlawrev-2286	493	70	)	)	PUNCT
inlawrev-2286	493	71	subtract	subtract	NOUN
inlawrev-2286	493	72	from	from	ADP
inlawrev-2286	493	73	federal	federal	ADJ
inlawrev-2286	493	74	adjusted	adjust	VERB
inlawrev-2286	493	75	gross	gross	ADJ
inlawrev-2286	493	76	income	income	NOUN
inlawrev-2286	493	77	any	any	DET
inlawrev-2286	493	78	amounts	amount	NOUN
inlawrev-2286	493	79	that	that	PRON
inlawrev-2286	493	80	were	be	AUX
inlawrev-2286	493	81	included	include	VERB
inlawrev-2286	493	82	in	in	ADP
inlawrev-2286	493	83	that	that	DET
inlawrev-2286	493	84	sum	sum	NOUN
inlawrev-2286	493	85	as	as	ADP
inlawrev-2286	493	86	recovery	recovery	NOUN
inlawrev-2286	493	87	of	of	ADP
inlawrev-2286	493	88	items	item	NOUN
inlawrev-2286	493	89	previously	previously	ADV
inlawrev-2286	493	90	deducted	deduct	VERB
inlawrev-2286	493	91	as	as	ADP
inlawrev-2286	493	92	an	an	DET
inlawrev-2286	493	93	itemized	itemize	VERB
inlawrev-2286	493	94	bad	bad	ADJ
inlawrev-2286	493	95	debt	debt	NOUN
inlawrev-2286	493	96	,	,	PUNCT
inlawrev-2286	493	97	prior	prior	ADJ
inlawrev-2286	493	98	tax	tax	NOUN
inlawrev-2286	493	99	,	,	PUNCT
inlawrev-2286	493	100	or	or	CCONJ
inlawrev-2286	493	101	delinquency	delinquency	NOUN
inlawrev-2286	493	102	deduction'^	deduction'^	PROPN
inlawrev-2286	493	103	*	*	PROPN
inlawrev-2286	493	104	from	from	ADP
inlawrev-2286	493	105	federal	federal	ADJ
inlawrev-2286	493	106	adjusted	adjust	VERB
inlawrev-2286	493	107	gross	gross	ADJ
inlawrev-2286	493	108	income	income	NOUN
inlawrev-2286	493	109	.	.	PUNCT
inlawrev-2286	493	110	'	'	PUNCT
inlawrev-2286	494	1	"	"	PUNCT
inlawrev-2286	494	2	3	3	X
inlawrev-2286	494	3	.	.	PUNCT
inlawrev-2286	494	4	property	property	NOUN
inlawrev-2286	494	5	taxes	taxis	NOUN
inlawrev-2286	494	6	.	.	PUNCT
inlawrev-2286	495	1	—	—	PUNCT
inlawrev-2286	495	2	during	during	ADP
inlawrev-2286	495	3	the	the	DET
inlawrev-2286	495	4	1977	1977	NUM
inlawrev-2286	495	5	special	special	ADJ
inlawrev-2286	495	6	session	session	NOUN
inlawrev-2286	495	7	,	,	PUNCT
inlawrev-2286	495	8	public	public	ADJ
inlawrev-2286	495	9	law	law	NOUN
inlawrev-2286	495	10	number	number	NOUN
inlawrev-2286	495	11	5'^^	5'^^	NUM
inlawrev-2286	495	12	was	be	AUX
inlawrev-2286	495	13	enacted	enact	VERB
inlawrev-2286	495	14	,	,	PUNCT
inlawrev-2286	495	15	which	which	PRON
inlawrev-2286	495	16	rewrote	rewrite	VERB
inlawrev-2286	495	17	much	much	ADJ
inlawrev-2286	495	18	of	of	ADP
inlawrev-2286	495	19	the	the	DET
inlawrev-2286	495	20	law	law	NOUN
inlawrev-2286	495	21	concerning	concern	VERB
inlawrev-2286	495	22	ad	ad	NOUN
inlawrev-2286	495	23	valorem	valorem	VERB
inlawrev-2286	495	24	property	property	NOUN
inlawrev-2286	495	25	tax	tax	NOUN
inlawrev-2286	495	26	levy	levy	NOUN
inlawrev-2286	495	27	limits	limit	NOUN
inlawrev-2286	495	28	.	.	PUNCT
inlawrev-2286	496	1	the	the	DET
inlawrev-2286	496	2	boy	boy	NOUN
inlawrev-2286	496	3	scouts	scout	NOUN
inlawrev-2286	496	4	and	and	CCONJ
inlawrev-2286	496	5	the	the	DET
inlawrev-2286	496	6	girl	girl	NOUN
inlawrev-2286	496	7	scouts	scout	NOUN
inlawrev-2286	496	8	were	be	AUX
inlawrev-2286	496	9	added	add	VERB
inlawrev-2286	496	10	to	to	ADP
inlawrev-2286	496	11	the	the	DET
inlawrev-2286	496	12	groups	group	NOUN
inlawrev-2286	496	13	exempt	exempt	ADJ
inlawrev-2286	496	14	from	from	ADP
inlawrev-2286	496	15	tangible	tangible	ADJ
inlawrev-2286	496	16	personal	personal	ADJ
inlawrev-2286	496	17	property	property	NOUN
inlawrev-2286	496	18	tax	tax	NOUN
inlawrev-2286	496	19	under	under	ADP
inlawrev-2286	496	20	indiana	indiana	PROPN
inlawrev-2286	496	21	code	code	PROPN
inlawrev-2286	496	22	section	section	NOUN
inlawrev-2286	496	23	6	6	NUM
inlawrev-2286	496	24	-	-	SYM
inlawrev-2286	496	25	1.1	1.1	NUM
inlawrev-2286	496	26	-	-	PUNCT
inlawrev-2286	496	27	10	10	NUM
inlawrev-2286	496	28	-	-	PUNCT
inlawrev-2286	496	29	25.'^	25.'^	NOUN
inlawrev-2286	496	30	the	the	DET
inlawrev-2286	496	31	property	property	NOUN
inlawrev-2286	496	32	tax	tax	NOUN
inlawrev-2286	496	33	assessment	assessment	NOUN
inlawrev-2286	496	34	date	date	NOUN
inlawrev-2286	496	35	for	for	ADP
inlawrev-2286	496	36	mobile	mobile	ADJ
inlawrev-2286	496	37	homes	home	NOUN
inlawrev-2286	496	38	was	be	AUX
inlawrev-2286	496	39	changed	change	VERB
inlawrev-2286	496	40	from	from	ADP
inlawrev-2286	496	41	march	march	PROPN
inlawrev-2286	496	42	1	1	NUM
inlawrev-2286	496	43	to	to	ADP
inlawrev-2286	496	44	january	january	PROPN
inlawrev-2286	496	45	15	15	NUM
inlawrev-2286	496	46	,	,	PUNCT
inlawrev-2286	496	47	''	''	PUNCT
inlawrev-2286	496	48	"	"	PUNCT
inlawrev-2286	496	49	and	and	CCONJ
inlawrev-2286	496	50	sellers	seller	NOUN
inlawrev-2286	496	51	of	of	ADP
inlawrev-2286	496	52	mobile	mobile	ADJ
inlawrev-2286	496	53	homes	home	NOUN
inlawrev-2286	496	54	will	will	AUX
inlawrev-2286	496	55	,	,	PUNCT
inlawrev-2286	496	56	effective	effective	ADJ
inlawrev-2286	496	57	january	january	PROPN
inlawrev-2286	496	58	1	1	NUM
inlawrev-2286	496	59	,	,	PUNCT
inlawrev-2286	496	60	1978	1978	NUM
inlawrev-2286	496	61	,	,	PUNCT
inlawrev-2286	496	62	be	be	AUX
inlawrev-2286	496	63	required	require	VERB
inlawrev-2286	496	64	to	to	PART
inlawrev-2286	496	65	provide	provide	VERB
inlawrev-2286	496	66	the	the	DET
inlawrev-2286	496	67	buyer	buyer	NOUN
inlawrev-2286	496	68	with	with	ADP
inlawrev-2286	496	69	the	the	DET
inlawrev-2286	496	70	property	property	NOUN
inlawrev-2286	496	71	tax	tax	NOUN
inlawrev-2286	496	72	'	'	PUNCT
inlawrev-2286	496	73	"	"	PUNCT
inlawrev-2286	496	74	m	m	VERB
inlawrev-2286	496	75	§	§	PROPN
inlawrev-2286	496	76	6	6	NUM
inlawrev-2286	496	77	-	-	SYM
inlawrev-2286	496	78	2	2	NUM
inlawrev-2286	496	79	-	-	PUNCT
inlawrev-2286	496	80	l	l	NOUN
inlawrev-2286	496	81	-	-	PUNCT
inlawrev-2286	496	82	l(m	l(m	PROPN
inlawrev-2286	496	83	)	)	PUNCT
inlawrev-2286	496	84	.	.	PUNCT
inlawrev-2286	496	85	'	'	PUNCT
inlawrev-2286	496	86	^'i.r.g	^'i.r.g	NUM
inlawrev-2286	496	87	.	.	PUNCT
inlawrev-2286	497	1	§	§	PROPN
inlawrev-2286	497	2	111	111	NUM
inlawrev-2286	497	3	.	.	PUNCT
inlawrev-2286	497	4	'	'	PUNCT
inlawrev-2286	497	5	"	"	PUNCT
inlawrev-2286	497	6	ind	ind	PROPN
inlawrev-2286	497	7	.	.	PUNCT
inlawrev-2286	497	8	code	code	PROPN
inlawrev-2286	497	9	§	§	PROPN
inlawrev-2286	497	10	6	6	NUM
inlawrev-2286	497	11	-	-	SYM
inlawrev-2286	497	12	3	3	NUM
inlawrev-2286	497	13	-	-	PUNCT
inlawrev-2286	497	14	1	1	NUM
inlawrev-2286	497	15	-	-	SYM
inlawrev-2286	497	16	3.5	3.5	NUM
inlawrev-2286	497	17	(	(	PUNCT
inlawrev-2286	497	18	supp	supp	PROPN
inlawrev-2286	497	19	.	.	PUNCT
inlawrev-2286	498	1	1977	1977	NUM
inlawrev-2286	498	2	)	)	PUNCT
inlawrev-2286	499	1	(	(	PUNCT
inlawrev-2286	499	2	amending	amend	VERB
inlawrev-2286	499	3	i	i	PRON
inlawrev-2286	499	4	d.	d.	PROPN
inlawrev-2286	499	5	§	§	PROPN
inlawrev-2286	499	6	6	6	NUM
inlawrev-2286	499	7	-	-	SYM
inlawrev-2286	499	8	3	3	NUM
inlawrev-2286	499	9	-	-	PUNCT
inlawrev-2286	499	10	1	1	NUM
inlawrev-2286	499	11	-	-	SYM
inlawrev-2286	499	12	3.5	3.5	NUM
inlawrev-2286	499	13	(	(	PUNCT
inlawrev-2286	499	14	1976	1976	NUM
inlawrev-2286	499	15	)	)	PUNCT
inlawrev-2286	499	16	)	)	PUNCT
inlawrev-2286	499	17	.	.	PUNCT
inlawrev-2286	500	1	"	"	PUNCT
inlawrev-2286	500	2	'	'	PUNCT
inlawrev-2286	500	3	pub	pub	NOUN
inlawrev-2286	500	4	.	.	PUNCT
inlawrev-2286	501	1	l.	l.	PROPN
inlawrev-2286	501	2	no	no	INTJ
inlawrev-2286	501	3	.	.	PROPN
inlawrev-2286	501	4	5	5	NUM
inlawrev-2286	501	5	,	,	PUNCT
inlawrev-2286	501	6	1977	1977	NUM
inlawrev-2286	501	7	ind	ind	NOUN
inlawrev-2286	501	8	.	.	PUNCT
inlawrev-2286	502	1	acts	act	VERB
inlawrev-2286	502	2	67	67	NUM
inlawrev-2286	502	3	(	(	PUNCT
inlawrev-2286	502	4	special	special	ADJ
inlawrev-2286	502	5	sess	sess	NOUN
inlawrev-2286	502	6	.	.	PUNCT
inlawrev-2286	502	7	)	)	PUNCT
inlawrev-2286	503	1	(	(	PUNCT
inlawrev-2286	503	2	codified	codify	VERB
inlawrev-2286	503	3	in	in	ADP
inlawrev-2286	503	4	scattered	scatter	VERB
inlawrev-2286	503	5	sections	section	NOUN
inlawrev-2286	503	6	of	of	ADP
inlawrev-2286	503	7	ind	ind	PROPN
inlawrev-2286	503	8	.	.	PUNCT
inlawrev-2286	504	1	code	code	PROPN
inlawrev-2286	504	2	§	§	PROPN
inlawrev-2286	504	3	6	6	NUM
inlawrev-2286	504	4	-	-	SYM
inlawrev-2286	504	5	3.5	3.5	NUM
inlawrev-2286	504	6	-	-	PUNCT
inlawrev-2286	504	7	1(supp	1(supp	NUM
inlawrev-2286	504	8	.	.	PUNCT
inlawrev-2286	504	9	1977	1977	NUM
inlawrev-2286	504	10	)	)	PUNCT
inlawrev-2286	504	11	)	)	PUNCT
inlawrev-2286	504	12	.	.	PUNCT
inlawrev-2286	505	1	'	'	PUNCT
inlawrev-2286	505	2	"	"	PUNCT
inlawrev-2286	505	3	ind	ind	PROPN
inlawrev-2286	505	4	.	.	PUNCT
inlawrev-2286	505	5	code	code	PROPN
inlawrev-2286	505	6	§	§	PROPN
inlawrev-2286	505	7	6	6	NUM
inlawrev-2286	505	8	-	-	PUNCT
inlawrev-2286	505	9	l.l-10	l.l-10	NUM
inlawrev-2286	505	10	-	-	PUNCT
inlawrev-2286	505	11	25(a)(ll	25(a)(ll	NUM
inlawrev-2286	505	12	)	)	PUNCT
inlawrev-2286	505	13	,	,	PUNCT
inlawrev-2286	505	14	(	(	PUNCT
inlawrev-2286	505	15	12	12	NUM
inlawrev-2286	505	16	)	)	PUNCT
inlawrev-2286	505	17	(	(	PUNCT
inlawrev-2286	505	18	supp	supp	PROPN
inlawrev-2286	505	19	.	.	PUNCT
inlawrev-2286	505	20	1977	1977	NUM
inlawrev-2286	505	21	)	)	PUNCT
inlawrev-2286	505	22	.	.	PUNCT
inlawrev-2286	506	1	"	"	PUNCT
inlawrev-2286	506	2	"	"	PUNCT
inlawrev-2286	506	3	m	m	VERB
inlawrev-2286	506	4	§	§	PROPN
inlawrev-2286	506	5	6	6	NUM
inlawrev-2286	506	6	-	-	SYM
inlawrev-2286	506	7	1.1	1.1	NUM
inlawrev-2286	506	8	-	-	PUNCT
inlawrev-2286	506	9	1	1	NUM
inlawrev-2286	506	10	-	-	NUM
inlawrev-2286	506	11	2(2	2(2	NUM
inlawrev-2286	506	12	)	)	PUNCT
inlawrev-2286	506	13	.	.	PUNCT
inlawrev-2286	507	1	w	w	PROPN
inlawrev-2286	507	2	•btji	•btji	PROPN
inlawrev-2286	507	3	'	'	PART
inlawrev-2286	507	4	310	310	NUM
inlawrev-2286	507	5	indiana	indiana	PROPN
inlawrev-2286	507	6	law	law	PROPN
inlawrev-2286	507	7	review	review	NOUN
inlawrev-2286	507	8	[	[	X
inlawrev-2286	507	9	vol	vol	NOUN
inlawrev-2286	507	10	.	.	PUNCT
inlawrev-2286	507	11	11:292	11:292	NUM
inlawrev-2286	507	12	clearance	clearance	NOUN
inlawrev-2286	507	13	permit	permit	NOUN
inlawrev-2286	507	14	,	,	PUNCT
inlawrev-2286	507	15	which	which	PRON
inlawrev-2286	507	16	the	the	DET
inlawrev-2286	507	17	buyer	buyer	NOUN
inlawrev-2286	507	18	must	must	AUX
inlawrev-2286	507	19	have	have	VERB
inlawrev-2286	507	20	to	to	PART
inlawrev-2286	507	21	effect	effect	VERB
inlawrev-2286	507	22	a	a	DET
inlawrev-2286	507	23	transfer	transfer	NOUN
inlawrev-2286	507	24	of	of	ADP
inlawrev-2286	507	25	title.^'^	title.^'^	PROPN
inlawrev-2286	507	26	formerly	formerly	ADV
inlawrev-2286	507	27	,	,	PUNCT
inlawrev-2286	507	28	township	township	NOUN
inlawrev-2286	507	29	assessors	assessor	NOUN
inlawrev-2286	507	30	were	be	AUX
inlawrev-2286	507	31	required	require	VERB
inlawrev-2286	507	32	to	to	PART
inlawrev-2286	507	33	examine	examine	VERB
inlawrev-2286	507	34	the	the	DET
inlawrev-2286	507	35	personal	personal	ADJ
inlawrev-2286	507	36	property	property	NOUN
inlawrev-2286	507	37	,	,	PUNCT
inlawrev-2286	507	38	books	book	NOUN
inlawrev-2286	507	39	,	,	PUNCT
inlawrev-2286	507	40	and	and	CCONJ
inlawrev-2286	507	41	records	record	NOUN
inlawrev-2286	507	42	of	of	ADP
inlawrev-2286	507	43	persons	person	NOUN
inlawrev-2286	507	44	who	who	PRON
inlawrev-2286	507	45	failed	fail	VERB
inlawrev-2286	507	46	to	to	PART
inlawrev-2286	507	47	file	file	VERB
inlawrev-2286	507	48	required	require	VERB
inlawrev-2286	507	49	personal	personal	ADJ
inlawrev-2286	507	50	property	property	NOUN
inlawrev-2286	507	51	tax	tax	NOUN
inlawrev-2286	507	52	returns	return	NOUN
inlawrev-2286	507	53	.	.	PUNCT
inlawrev-2286	508	1	'	'	PUNCT
inlawrev-2286	508	2	^^	^^	PUNCT
inlawrev-2286	508	3	under	under	ADP
inlawrev-2286	508	4	a	a	DET
inlawrev-2286	508	5	new	new	ADJ
inlawrev-2286	508	6	enactment	enactment	NOUN
inlawrev-2286	508	7	,	,	PUNCT
inlawrev-2286	508	8	the	the	DET
inlawrev-2286	508	9	assessors	assessor	NOUN
inlawrev-2286	508	10	have	have	VERB
inlawrev-2286	508	11	the	the	DET
inlawrev-2286	508	12	discretion	discretion	NOUN
inlawrev-2286	508	13	to	to	PART
inlawrev-2286	508	14	make	make	VERB
inlawrev-2286	508	15	the	the	DET
inlawrev-2286	508	16	examinations	examination	NOUN
inlawrev-2286	508	17	previously	previously	ADV
inlawrev-2286	508	18	noted	note	VERB
inlawrev-2286	508	19	,	,	PUNCT
inlawrev-2286	508	20	and	and	CCONJ
inlawrev-2286	508	21	as	as	ADP
inlawrev-2286	508	22	an	an	DET
inlawrev-2286	508	23	alternative	alternative	NOUN
inlawrev-2286	508	24	to	to	ADP
inlawrev-2286	508	25	the	the	DET
inlawrev-2286	508	26	examination	examination	NOUN
inlawrev-2286	508	27	procedure	procedure	NOUN
inlawrev-2286	508	28	,	,	PUNCT
inlawrev-2286	508	29	the	the	DET
inlawrev-2286	508	30	assessors	assessor	NOUN
inlawrev-2286	508	31	may	may	AUX
inlawrev-2286	508	32	now	now	ADV
inlawrev-2286	508	33	estimate	estimate	VERB
inlawrev-2286	508	34	the	the	DET
inlawrev-2286	508	35	value	value	NOUN
inlawrev-2286	508	36	of	of	ADP
inlawrev-2286	508	37	personal	personal	ADJ
inlawrev-2286	508	38	property	property	NOUN
inlawrev-2286	508	39	held	hold	VERB
inlawrev-2286	508	40	by	by	ADP
inlawrev-2286	508	41	a	a	DET
inlawrev-2286	508	42	delinquent	delinquent	ADJ
inlawrev-2286	508	43	taxpayer	taxpayer	NOUN
inlawrev-2286	508	44	and	and	CCONJ
inlawrev-2286	508	45	issue	issue	VERB
inlawrev-2286	508	46	a	a	DET
inlawrev-2286	508	47	notice	notice	NOUN
inlawrev-2286	508	48	based	base	VERB
inlawrev-2286	508	49	on	on	ADP
inlawrev-2286	508	50	the	the	DET
inlawrev-2286	508	51	estimate	estimate	NOUN
inlawrev-2286	508	52	,	,	PUNCT
inlawrev-2286	508	53	to	to	PART
inlawrev-2286	508	54	which	which	PRON
inlawrev-2286	508	55	the	the	DET
inlawrev-2286	508	56	taxpayer	taxpayer	NOUN
inlawrev-2286	508	57	may	may	AUX
inlawrev-2286	508	58	respond	respond	VERB
inlawrev-2286	508	59	by	by	ADP
inlawrev-2286	508	60	filing	file	VERB
inlawrev-2286	508	61	a	a	DET
inlawrev-2286	508	62	late	late	ADJ
inlawrev-2286	508	63	return	return	NOUN
inlawrev-2286	508	64	.	.	PUNCT
inlawrev-2286	508	65	''	''	PUNCT
inlawrev-2286	509	1	*	*	PUNCT
inlawrev-2286	509	2	while	while	SCONJ
inlawrev-2286	509	3	the	the	DET
inlawrev-2286	509	4	assessors	assessor	NOUN
inlawrev-2286	509	5	were	be	AUX
inlawrev-2286	509	6	given	give	VERB
inlawrev-2286	509	7	some	some	DET
inlawrev-2286	509	8	leeway	leeway	NOUN
inlawrev-2286	509	9	in	in	ADP
inlawrev-2286	509	10	their	their	PRON
inlawrev-2286	509	11	duties	duty	NOUN
inlawrev-2286	509	12	by	by	ADP
inlawrev-2286	509	13	the	the	DET
inlawrev-2286	509	14	aforementioned	aforementioned	ADJ
inlawrev-2286	509	15	act	act	NOUN
inlawrev-2286	509	16	,	,	PUNCT
inlawrev-2286	509	17	another	another	DET
inlawrev-2286	509	18	act	act	NOUN
inlawrev-2286	509	19	of	of	ADP
inlawrev-2286	509	20	the	the	DET
inlawrev-2286	509	21	1977	1977	NUM
inlawrev-2286	509	22	general	general	ADJ
inlawrev-2286	509	23	assembly	assembly	NOUN
inlawrev-2286	509	24	imposed	impose	VERB
inlawrev-2286	509	25	upon	upon	SCONJ
inlawrev-2286	509	26	the	the	DET
inlawrev-2286	509	27	assessors	assessor	NOUN
inlawrev-2286	509	28	the	the	DET
inlawrev-2286	509	29	requirement	requirement	NOUN
inlawrev-2286	509	30	of	of	ADP
inlawrev-2286	509	31	competitive	competitive	ADJ
inlawrev-2286	509	32	bidding	bidding	NOUN
inlawrev-2286	509	33	before	before	SCONJ
inlawrev-2286	509	34	a	a	DET
inlawrev-2286	509	35	professional	professional	ADJ
inlawrev-2286	509	36	appraiser	appraiser	NOUN
inlawrev-2286	509	37	may	may	AUX
inlawrev-2286	509	38	be	be	AUX
inlawrev-2286	509	39	selected	select	VERB
inlawrev-2286	509	40	to	to	PART
inlawrev-2286	509	41	assist	assist	VERB
inlawrev-2286	509	42	with	with	ADP
inlawrev-2286	509	43	reassessment	reassessment	NOUN
inlawrev-2286	509	44	.	.	PUNCT
inlawrev-2286	510	1	'*^	'*^	NOUN
inlawrev-2286	511	1	the	the	DET
inlawrev-2286	511	2	new	new	ADJ
inlawrev-2286	511	3	provision	provision	NOUN
inlawrev-2286	511	4	does	do	AUX
inlawrev-2286	511	5	,	,	PUNCT
inlawrev-2286	511	6	however	however	ADV
inlawrev-2286	511	7	,	,	PUNCT
inlawrev-2286	511	8	extend	extend	VERB
inlawrev-2286	511	9	the	the	DET
inlawrev-2286	511	10	time	time	NOUN
inlawrev-2286	511	11	within	within	ADP
inlawrev-2286	511	12	which	which	PRON
inlawrev-2286	511	13	the	the	DET
inlawrev-2286	511	14	assessor	assessor	NOUN
inlawrev-2286	511	15	must	must	AUX
inlawrev-2286	511	16	mail	mail	VERB
inlawrev-2286	511	17	notice	notice	NOUN
inlawrev-2286	511	18	to	to	ADP
inlawrev-2286	511	19	taxpayers	taxpayer	NOUN
inlawrev-2286	511	20	of	of	ADP
inlawrev-2286	511	21	reassessed	reassessed	ADJ
inlawrev-2286	511	22	valuations	valuation	NOUN
inlawrev-2286	511	23	from	from	ADP
inlawrev-2286	511	24	thirty	thirty	NUM
inlawrev-2286	511	25	to	to	ADP
inlawrev-2286	511	26	ninety	ninety	NUM
inlawrev-2286	511	27	days	day	NOUN
inlawrev-2286	511	28	.	.	PUNCT
inlawrev-2286	512	1	the	the	DET
inlawrev-2286	512	2	enactment	enactment	NOUN
inlawrev-2286	512	3	also	also	ADV
inlawrev-2286	512	4	requires	require	VERB
inlawrev-2286	512	5	the	the	DET
inlawrev-2286	512	6	county	county	NOUN
inlawrev-2286	512	7	board	board	NOUN
inlawrev-2286	512	8	of	of	ADP
inlawrev-2286	512	9	review	review	NOUN
inlawrev-2286	512	10	to	to	PART
inlawrev-2286	512	11	process	process	VERB
inlawrev-2286	512	12	petitions	petition	NOUN
inlawrev-2286	512	13	for	for	ADP
inlawrev-2286	512	14	reassessment	reassessment	NOUN
inlawrev-2286	512	15	within	within	ADP
inlawrev-2286	512	16	ninety	ninety	NUM
inlawrev-2286	512	17	days	day	NOUN
inlawrev-2286	512	18	of	of	ADP
inlawrev-2286	512	19	receipt	receipt	NOUN
inlawrev-2286	512	20	.	.	PUNCT
inlawrev-2286	513	1	the	the	DET
inlawrev-2286	513	2	property	property	NOUN
inlawrev-2286	513	3	tax	tax	NOUN
inlawrev-2286	513	4	deduction	deduction	NOUN
inlawrev-2286	513	5	for	for	ADP
inlawrev-2286	513	6	rehabilitated	rehabilitate	VERB
inlawrev-2286	513	7	residential	residential	ADJ
inlawrev-2286	513	8	property	property	NOUN
inlawrev-2286	513	9	was	be	AUX
inlawrev-2286	513	10	increased	increase	VERB
inlawrev-2286	513	11	and	and	CCONJ
inlawrev-2286	513	12	extended	extend	VERB
inlawrev-2286	513	13	by	by	ADP
inlawrev-2286	513	14	the	the	DET
inlawrev-2286	513	15	1977	1977	NUM
inlawrev-2286	513	16	general	general	ADJ
inlawrev-2286	513	17	assembly	assembly	NOUN
inlawrev-2286	513	18	.	.	PUNCT
inlawrev-2286	514	1	'*^	'*^	NOUN
inlawrev-2286	514	2	owners	owner	NOUN
inlawrev-2286	514	3	of	of	ADP
inlawrev-2286	514	4	rehabilitated	rehabilitate	VERB
inlawrev-2286	514	5	residential	residential	ADJ
inlawrev-2286	514	6	property	property	NOUN
inlawrev-2286	514	7	may	may	AUX
inlawrev-2286	514	8	now	now	ADV
inlawrev-2286	514	9	deduct	deduct	VERB
inlawrev-2286	514	10	the	the	DET
inlawrev-2286	514	11	lesser	less	ADJ
inlawrev-2286	514	12	of	of	ADP
inlawrev-2286	514	13	(	(	PUNCT
inlawrev-2286	514	14	1	1	X
inlawrev-2286	514	15	)	)	PUNCT
inlawrev-2286	514	16	the	the	DET
inlawrev-2286	514	17	total	total	ADJ
inlawrev-2286	514	18	increase	increase	NOUN
inlawrev-2286	514	19	in	in	ADP
inlawrev-2286	514	20	assessed	assessed	ADJ
inlawrev-2286	514	21	valuation	valuation	NOUN
inlawrev-2286	514	22	resulting	result	VERB
inlawrev-2286	514	23	from	from	ADP
inlawrev-2286	514	24	the	the	DET
inlawrev-2286	514	25	rehabilitation	rehabilitation	NOUN
inlawrev-2286	514	26	or	or	CCONJ
inlawrev-2286	514	27	(	(	PUNCT
inlawrev-2286	514	28	2	2	NUM
inlawrev-2286	514	29	)	)	PUNCT
inlawrev-2286	514	30	$	$	SYM
inlawrev-2286	514	31	3,000	3,000	NUM
inlawrev-2286	514	32	per	per	ADP
inlawrev-2286	514	33	rehabilitated	rehabilitate	VERB
inlawrev-2286	514	34	dwelling	dwelling	ADJ
inlawrev-2286	514	35	unit	unit	NOUN
inlawrev-2286	514	36	from	from	ADP
inlawrev-2286	514	37	the	the	DET
inlawrev-2286	514	38	assessed	assess	VERB
inlawrev-2286	514	39	value	value	NOUN
inlawrev-2286	514	40	if	if	SCONJ
inlawrev-2286	514	41	increased	increase	VERB
inlawrev-2286	514	42	by	by	ADP
inlawrev-2286	514	43	reason	reason	NOUN
inlawrev-2286	514	44	of	of	ADP
inlawrev-2286	514	45	the	the	DET
inlawrev-2286	514	46	rehabilitation	rehabilitation	NOUN
inlawrev-2286	514	47	.	.	PUNCT
inlawrev-2286	514	48	'	'	PUNCT
inlawrev-2286	515	1	*	*	PUNCT
inlawrev-2286	515	2	®	®	NOUN
inlawrev-2286	515	3	the	the	DET
inlawrev-2286	515	4	new	new	ADJ
inlawrev-2286	515	5	enactment	enactment	NOUN
inlawrev-2286	515	6	requires	require	VERB
inlawrev-2286	515	7	assessing	assess	VERB
inlawrev-2286	515	8	officials	official	NOUN
inlawrev-2286	515	9	to	to	PART
inlawrev-2286	515	10	notify	notify	VERB
inlawrev-2286	515	11	owners	owner	NOUN
inlawrev-2286	515	12	of	of	ADP
inlawrev-2286	515	13	reassessments	reassessment	NOUN
inlawrev-2286	515	14	occasioned	occasion	VERB
inlawrev-2286	515	15	by	by	ADP
inlawrev-2286	515	16	rehabilitation	rehabilitation	NOUN
inlawrev-2286	515	17	and	and	CCONJ
inlawrev-2286	515	18	of	of	ADP
inlawrev-2286	515	19	the	the	DET
inlawrev-2286	515	20	property	property	NOUN
inlawrev-2286	515	21	tax	tax	NOUN
inlawrev-2286	515	22	deductions	deduction	NOUN
inlawrev-2286	515	23	available	available	ADJ
inlawrev-2286	515	24	to	to	ADP
inlawrev-2286	515	25	owners	owner	NOUN
inlawrev-2286	515	26	of	of	ADP
inlawrev-2286	515	27	rehabilitated	rehabilitated	ADJ
inlawrev-2286	515	28	property	property	NOUN
inlawrev-2286	515	29	.	.	PUNCT
inlawrev-2286	516	1	'*^	'*^	PROPN
inlawrev-2286	517	1	the	the	DET
inlawrev-2286	517	2	maximum	maximum	ADJ
inlawrev-2286	517	3	assessed	assess	VERB
inlawrev-2286	517	4	value	value	NOUN
inlawrev-2286	517	5	limitations	limitation	NOUN
inlawrev-2286	517	6	for	for	ADP
inlawrev-2286	517	7	property	property	NOUN
inlawrev-2286	517	8	to	to	PART
inlawrev-2286	517	9	qualify	qualify	VERB
inlawrev-2286	517	10	for	for	ADP
inlawrev-2286	517	11	this	this	DET
inlawrev-2286	517	12	deduction	deduction	NOUN
inlawrev-2286	517	13	were	be	AUX
inlawrev-2286	517	14	likewise	likewise	ADV
inlawrev-2286	517	15	increased	increase	VERB
inlawrev-2286	517	16	.	.	PUNCT
inlawrev-2286	517	17	'	'	PUNCT
inlawrev-2286	518	1	*	*	PUNCT
inlawrev-2286	518	2	*	*	PUNCT
inlawrev-2286	518	3	a	a	DET
inlawrev-2286	518	4	special	special	ADJ
inlawrev-2286	518	5	property	property	NOUN
inlawrev-2286	518	6	tax	tax	NOUN
inlawrev-2286	518	7	deduction	deduction	NOUN
inlawrev-2286	518	8	for	for	ADP
inlawrev-2286	518	9	rehabilitation	rehabilitation	NOUN
inlawrev-2286	518	10	or	or	CCONJ
inlawrev-2286	518	11	redevelopment	redevelopment	NOUN
inlawrev-2286	518	12	of	of	ADP
inlawrev-2286	518	13	real	real	ADJ
inlawrev-2286	518	14	property	property	NOUN
inlawrev-2286	518	15	in	in	ADP
inlawrev-2286	518	16	urban	urban	ADJ
inlawrev-2286	518	17	development	development	NOUN
inlawrev-2286	518	18	areas	area	NOUN
inlawrev-2286	518	19	was	be	AUX
inlawrev-2286	518	20	added	add	VERB
inlawrev-2286	518	21	by	by	ADP
inlawrev-2286	518	22	the	the	DET
inlawrev-2286	518	23	1977	1977	NUM
inlawrev-2286	518	24	general	general	ADJ
inlawrev-2286	518	25	assembly	assembly	NOUN
inlawrev-2286	518	26	.	.	PUNCT
inlawrev-2286	518	27	'	'	PUNCT
inlawrev-2286	519	1	*	*	PUNCT
inlawrev-2286	519	2	®	®	NOUN
inlawrev-2286	519	3	the	the	DET
inlawrev-2286	519	4	enactment	enactment	NOUN
inlawrev-2286	519	5	authorizes	authorize	VERB
inlawrev-2286	519	6	the	the	DET
inlawrev-2286	519	7	commissioners	commissioner	NOUN
inlawrev-2286	519	8	of	of	ADP
inlawrev-2286	519	9	the	the	DET
inlawrev-2286	519	10	department	department	NOUN
inlawrev-2286	519	11	of	of	ADP
inlawrev-2286	519	12	redevelopment	redevelopment	NOUN
inlawrev-2286	519	13	of	of	ADP
inlawrev-2286	519	14	a	a	DET
inlawrev-2286	519	15	consolidated	consolidated	ADJ
inlawrev-2286	519	16	first	first	ADJ
inlawrev-2286	519	17	class	class	NOUN
inlawrev-2286	519	18	city	city	NOUN
inlawrev-2286	519	19	(	(	PUNCT
inlawrev-2286	519	20	indianapolis	indianapolis	PROPN
inlawrev-2286	519	21	)	)	PUNCT
inlawrev-2286	519	22	,	,	PUNCT
inlawrev-2286	519	23	or	or	CCONJ
inlawrev-2286	519	24	a	a	DET
inlawrev-2286	519	25	second	second	ADJ
inlawrev-2286	519	26	class	class	NOUN
inlawrev-2286	519	27	city	city	NOUN
inlawrev-2286	519	28	,	,	PUNCT
inlawrev-2286	519	29	to	to	PART
inlawrev-2286	519	30	establish	establish	VERB
inlawrev-2286	519	31	urban	urban	ADJ
inlawrev-2286	519	32	''	''	PUNCT
inlawrev-2286	519	33	7d	7d	NUM
inlawrev-2286	519	34	.	.	PUNCT
inlawrev-2286	520	1	§	§	PROPN
inlawrev-2286	520	2	6	6	NUM
inlawrev-2286	520	3	-	-	SYM
inlawrev-2286	520	4	1.1	1.1	NUM
inlawrev-2286	520	5	-	-	PUNCT
inlawrev-2286	520	6	7	7	NUM
inlawrev-2286	520	7	-	-	SYM
inlawrev-2286	520	8	10.4	10.4	NUM
inlawrev-2286	520	9	.	.	PUNCT
inlawrev-2286	521	1	the	the	DET
inlawrev-2286	521	2	act	act	NOUN
inlawrev-2286	521	3	also	also	ADV
inlawrev-2286	521	4	imposes	impose	VERB
inlawrev-2286	521	5	a	a	DET
inlawrev-2286	521	6	$	$	SYM
inlawrev-2286	521	7	100.00	100.00	NUM
inlawrev-2286	521	8	fine	fine	NOUN
inlawrev-2286	521	9	on	on	ADP
inlawrev-2286	521	10	sellers	seller	NOUN
inlawrev-2286	521	11	who	who	PRON
inlawrev-2286	521	12	do	do	AUX
inlawrev-2286	521	13	not	not	PART
inlawrev-2286	521	14	provide	provide	VERB
inlawrev-2286	521	15	the	the	DET
inlawrev-2286	521	16	clearance	clearance	NOUN
inlawrev-2286	521	17	permit	permit	NOUN
inlawrev-2286	521	18	.	.	PUNCT
inlawrev-2286	521	19	''	''	PUNCT
inlawrev-2286	522	1	'	'	PUNCT
inlawrev-2286	522	2	i	i	PRON
inlawrev-2286	522	3	d.	d.	PROPN
inlawrev-2286	522	4	§	§	PROPN
inlawrev-2286	522	5	6	6	NUM
inlawrev-2286	522	6	-	-	SYM
inlawrev-2286	522	7	1.1	1.1	NUM
inlawrev-2286	522	8	-	-	PUNCT
inlawrev-2286	522	9	3	3	NUM
inlawrev-2286	522	10	-	-	SYM
inlawrev-2286	522	11	15	15	NUM
inlawrev-2286	522	12	(	(	PUNCT
inlawrev-2286	522	13	1976	1976	NUM
inlawrev-2286	522	14	)	)	PUNCT
inlawrev-2286	522	15	(	(	PUNCT
inlawrev-2286	522	16	amended	amend	VERB
inlawrev-2286	522	17	1977	1977	NUM
inlawrev-2286	522	18	)	)	PUNCT
inlawrev-2286	522	19	.	.	PUNCT
inlawrev-2286	522	20	''	''	PUNCT
inlawrev-2286	523	1	'	'	PUNCT
inlawrev-2286	523	2	i	i	PRON
inlawrev-2286	523	3	d.	d.	PROPN
inlawrev-2286	523	4	§	§	PROPN
inlawrev-2286	523	5	6	6	NUM
inlawrev-2286	523	6	-	-	SYM
inlawrev-2286	523	7	1.1	1.1	NUM
inlawrev-2286	523	8	-	-	PUNCT
inlawrev-2286	523	9	3	3	NUM
inlawrev-2286	523	10	-	-	SYM
inlawrev-2286	523	11	15	15	NUM
inlawrev-2286	523	12	(	(	PUNCT
inlawrev-2286	523	13	supp	supp	PROPN
inlawrev-2286	523	14	.	.	PUNCT
inlawrev-2286	523	15	1977	1977	NUM
inlawrev-2286	523	16	)	)	PUNCT
inlawrev-2286	523	17	.	.	PUNCT
inlawrev-2286	524	1	"	"	PUNCT
inlawrev-2286	524	2	•m	•m	PROPN
inlawrev-2286	524	3	§	§	PROPN
inlawrev-2286	524	4	6	6	NUM
inlawrev-2286	524	5	-	-	SYM
inlawrev-2286	524	6	1.1	1.1	NUM
inlawrev-2286	524	7	-	-	PUNCT
inlawrev-2286	524	8	4	4	NUM
inlawrev-2286	524	9	-	-	SYM
inlawrev-2286	524	10	18	18	NUM
inlawrev-2286	524	11	.	.	PUNCT
inlawrev-2286	524	12	''	''	PUNCT
inlawrev-2286	524	13	'	'	PUNCT
inlawrev-2286	524	14	i	i	PRON
inlawrev-2286	524	15	d.	d.	PROPN
inlawrev-2286	524	16	§	§	PROPN
inlawrev-2286	524	17	6	6	NUM
inlawrev-2286	524	18	-	-	SYM
inlawrev-2286	524	19	1.1	1.1	NUM
inlawrev-2286	524	20	-	-	PUNCT
inlawrev-2286	524	21	12	12	NUM
inlawrev-2286	524	22	-	-	SYM
inlawrev-2286	524	23	18	18	NUM
inlawrev-2286	524	24	(	(	PUNCT
inlawrev-2286	524	25	amending	amend	VERB
inlawrev-2286	524	26	i	i	PRON
inlawrev-2286	524	27	d.	d.	PROPN
inlawrev-2286	524	28	§	§	PROPN
inlawrev-2286	524	29	6	6	NUM
inlawrev-2286	524	30	-	-	SYM
inlawrev-2286	524	31	1.1	1.1	NUM
inlawrev-2286	524	32	-	-	PUNCT
inlawrev-2286	524	33	12	12	NUM
inlawrev-2286	524	34	-	-	SYM
inlawrev-2286	524	35	18	18	NUM
inlawrev-2286	524	36	(	(	PUNCT
inlawrev-2286	524	37	1976	1976	NUM
inlawrev-2286	524	38	)	)	PUNCT
inlawrev-2286	524	39	)	)	PUNCT
inlawrev-2286	524	40	.	.	PUNCT
inlawrev-2286	524	41	'	'	PUNCT
inlawrev-2286	525	1	"	"	PUNCT
inlawrev-2286	525	2	i	i	PRON
inlawrev-2286	525	3	d.	d.	PROPN
inlawrev-2286	525	4	§	§	PROPN
inlawrev-2286	525	5	6	6	NUM
inlawrev-2286	525	6	-	-	PUNCT
inlawrev-2286	525	7	l.l-12	l.l-12	NOUN
inlawrev-2286	525	8	-	-	ADJ
inlawrev-2286	525	9	18(a)(l	18(a)(l	NOUN
inlawrev-2286	525	10	)	)	PUNCT
inlawrev-2286	525	11	,	,	PUNCT
inlawrev-2286	525	12	(	(	PUNCT
inlawrev-2286	525	13	2	2	NUM
inlawrev-2286	525	14	)	)	PUNCT
inlawrev-2286	525	15	.	.	PUNCT
inlawrev-2286	526	1	"	"	PUNCT
inlawrev-2286	526	2	ud	ud	INTJ
inlawrev-2286	526	3	.	.	PUNCT
inlawrev-2286	527	1	§	§	PROPN
inlawrev-2286	527	2	6	6	NUM
inlawrev-2286	527	3	-	-	SYM
inlawrev-2286	527	4	1.1	1.1	NUM
inlawrev-2286	527	5	-	-	PUNCT
inlawrev-2286	527	6	12	12	NUM
inlawrev-2286	527	7	-	-	SYM
inlawrev-2286	527	8	21	21	NUM
inlawrev-2286	527	9	.	.	PUNCT
inlawrev-2286	527	10	'	'	PUNCT
inlawrev-2286	528	1	"	"	PUNCT
inlawrev-2286	528	2	i	i	PRON
inlawrev-2286	528	3	d.	d.	PROPN
inlawrev-2286	528	4	§	§	PROPN
inlawrev-2286	528	5	6	6	NUM
inlawrev-2286	528	6	-	-	PUNCT
inlawrev-2286	528	7	l.l-12	l.l-12	NOUN
inlawrev-2286	528	8	-	-	PUNCT
inlawrev-2286	528	9	18(d	18(d	NUM
inlawrev-2286	528	10	)	)	PUNCT
inlawrev-2286	528	11	.	.	PUNCT
inlawrev-2286	528	12	'	'	PUNCT
inlawrev-2286	529	1	"	"	PUNCT
inlawrev-2286	529	2	i	i	PRON
inlawrev-2286	529	3	d.	d.	PROPN
inlawrev-2286	529	4	§	§	PROPN
inlawrev-2286	529	5	§	§	PROPN
inlawrev-2286	529	6	6	6	NUM
inlawrev-2286	529	7	-	-	SYM
inlawrev-2286	529	8	1.1	1.1	NUM
inlawrev-2286	529	9	-	-	PUNCT
inlawrev-2286	529	10	12.1	12.1	NUM
inlawrev-2286	529	11	-	-	PUNCT
inlawrev-2286	529	12	1	1	NUM
inlawrev-2286	529	13	to	to	ADP
inlawrev-2286	529	14	-6	-6	PROPN
inlawrev-2286	529	15	.	.	PUNCT
inlawrev-2286	530	1	1977	1977	NUM
inlawrev-2286	530	2	]	]	PUNCT
inlawrev-2286	530	3	survey	survey	NOUN
inlawrev-2286	530	4	-	-	PUNCT
inlawrev-2286	530	5	taxation	taxation	NOUN
inlawrev-2286	530	6	311	311	NUM
inlawrev-2286	530	7	development	development	NOUN
inlawrev-2286	530	8	areas	area	NOUN
inlawrev-2286	530	9	pursuant	pursuant	ADJ
inlawrev-2286	530	10	to	to	ADP
inlawrev-2286	530	11	statutory	statutory	ADJ
inlawrev-2286	530	12	procedures	procedure	NOUN
inlawrev-2286	530	13	applicable	applicable	ADJ
inlawrev-2286	530	14	in	in	ADP
inlawrev-2286	530	15	other	other	ADJ
inlawrev-2286	530	16	legal	legal	ADJ
inlawrev-2286	530	17	areas/	areas/	NUM
inlawrev-2286	530	18	"	"	PUNCT
inlawrev-2286	530	19	and	and	CCONJ
inlawrev-2286	530	20	extends	extend	VERB
inlawrev-2286	530	21	a	a	DET
inlawrev-2286	530	22	five	five	NUM
inlawrev-2286	530	23	-	-	PUNCT
inlawrev-2286	530	24	year	year	NOUN
inlawrev-2286	530	25	property	property	NOUN
inlawrev-2286	530	26	tax	tax	NOUN
inlawrev-2286	530	27	deduction	deduction	NOUN
inlawrev-2286	530	28	based	base	VERB
inlawrev-2286	530	29	on	on	ADP
inlawrev-2286	530	30	the	the	DET
inlawrev-2286	530	31	increase	increase	NOUN
inlawrev-2286	530	32	in	in	ADP
inlawrev-2286	530	33	assessed	assessed	ADJ
inlawrev-2286	530	34	valuation	valuation	NOUN
inlawrev-2286	530	35	caused	cause	VERB
inlawrev-2286	530	36	by	by	ADP
inlawrev-2286	530	37	rehabilitation	rehabilitation	NOUN
inlawrev-2286	530	38	or	or	CCONJ
inlawrev-2286	530	39	redevelopment	redevelopment	NOUN
inlawrev-2286	530	40	of	of	ADP
inlawrev-2286	530	41	real	real	ADJ
inlawrev-2286	530	42	property	property	NOUN
inlawrev-2286	530	43	located	locate	VERB
inlawrev-2286	530	44	in	in	ADP
inlawrev-2286	530	45	the	the	DET
inlawrev-2286	530	46	designated	designate	VERB
inlawrev-2286	530	47	area.^^	area.^^	NOUN
inlawrev-2286	530	48	'	'	PUNCT
inlawrev-2286	530	49	the	the	DET
inlawrev-2286	530	50	1977	1977	NUM
inlawrev-2286	530	51	general	general	ADJ
inlawrev-2286	530	52	assembly	assembly	NOUN
inlawrev-2286	530	53	removed	remove	VERB
inlawrev-2286	530	54	the	the	DET
inlawrev-2286	530	55	$	$	SYM
inlawrev-2286	530	56	2,000	2,000	NUM
inlawrev-2286	530	57	limit	limit	NOUN
inlawrev-2286	530	58	on	on	ADP
inlawrev-2286	530	59	the	the	DET
inlawrev-2286	530	60	property	property	NOUN
inlawrev-2286	530	61	tax	tax	NOUN
inlawrev-2286	530	62	deduction	deduction	NOUN
inlawrev-2286	530	63	for	for	ADP
inlawrev-2286	530	64	solar	solar	ADJ
inlawrev-2286	530	65	heating	heating	NOUN
inlawrev-2286	530	66	or	or	CCONJ
inlawrev-2286	530	67	cooling	cool	VERB
inlawrev-2286	530	68	units	unit	NOUN
inlawrev-2286	530	69	and	and	CCONJ
inlawrev-2286	530	70	extended	extend	VERB
inlawrev-2286	530	71	the	the	DET
inlawrev-2286	530	72	scope	scope	NOUN
inlawrev-2286	530	73	of	of	ADP
inlawrev-2286	530	74	the	the	DET
inlawrev-2286	530	75	deduction	deduction	NOUN
inlawrev-2286	530	76	to	to	PART
inlawrev-2286	530	77	include	include	VERB
inlawrev-2286	530	78	mobile	mobile	ADJ
inlawrev-2286	530	79	homes	home	NOUN
inlawrev-2286	530	80	.	.	PUNCT
inlawrev-2286	531	1	'^^	'^^	X
inlawrev-2286	531	2	the	the	DET
inlawrev-2286	531	3	same	same	ADJ
inlawrev-2286	531	4	enactment	enactment	NOUN
inlawrev-2286	531	5	mandated	mandate	VERB
inlawrev-2286	531	6	the	the	DET
inlawrev-2286	531	7	state	state	NOUN
inlawrev-2286	531	8	board	board	NOUN
inlawrev-2286	531	9	of	of	ADP
inlawrev-2286	531	10	tax	tax	NOUN
inlawrev-2286	531	11	commissioners	commissioner	NOUN
inlawrev-2286	531	12	to	to	PART
inlawrev-2286	531	13	promulgate	promulgate	VERB
inlawrev-2286	531	14	rules	rule	NOUN
inlawrev-2286	531	15	and	and	CCONJ
inlawrev-2286	531	16	regulations	regulation	NOUN
inlawrev-2286	531	17	for	for	ADP
inlawrev-2286	531	18	determining	determine	VERB
inlawrev-2286	531	19	the	the	DET
inlawrev-2286	531	20	value	value	NOUN
inlawrev-2286	531	21	of	of	ADP
inlawrev-2286	531	22	such	such	ADJ
inlawrev-2286	531	23	systems	system	NOUN
inlawrev-2286	531	24	.	.	PUNCT
inlawrev-2286	532	1	4	4	X
inlawrev-2286	532	2	.	.	PUNCT
inlawrev-2286	532	3	tax	tax	NOUN
inlawrev-2286	532	4	procedure	procedure	NOUN
inlawrev-2286	532	5	.	.	PUNCT
inlawrev-2286	533	1	—	—	PUNCT
inlawrev-2286	533	2	the	the	DET
inlawrev-2286	533	3	1977	1977	NUM
inlawrev-2286	533	4	general	general	ADJ
inlawrev-2286	533	5	assembly	assembly	NOUN
inlawrev-2286	533	6	worked	work	VERB
inlawrev-2286	533	7	a	a	DET
inlawrev-2286	533	8	number	number	NOUN
inlawrev-2286	533	9	of	of	ADP
inlawrev-2286	533	10	procedural	procedural	ADJ
inlawrev-2286	533	11	changes	change	NOUN
inlawrev-2286	533	12	in	in	ADP
inlawrev-2286	533	13	indiana	indiana	PROPN
inlawrev-2286	533	14	tax	tax	NOUN
inlawrev-2286	533	15	law	law	NOUN
inlawrev-2286	533	16	.	.	PUNCT
inlawrev-2286	534	1	most	most	ADJ
inlawrev-2286	534	2	of	of	ADP
inlawrev-2286	534	3	the	the	DET
inlawrev-2286	534	4	procedural	procedural	ADJ
inlawrev-2286	534	5	changes	change	NOUN
inlawrev-2286	534	6	implemented	implement	VERB
inlawrev-2286	534	7	during	during	ADP
inlawrev-2286	534	8	the	the	DET
inlawrev-2286	534	9	survey	survey	NOUN
inlawrev-2286	534	10	period	period	NOUN
inlawrev-2286	534	11	are	be	AUX
inlawrev-2286	534	12	technical	technical	ADJ
inlawrev-2286	534	13	in	in	ADP
inlawrev-2286	534	14	nature	nature	NOUN
inlawrev-2286	534	15	and	and	CCONJ
inlawrev-2286	534	16	are	be	AUX
inlawrev-2286	534	17	worthy	worthy	ADJ
inlawrev-2286	534	18	of	of	ADP
inlawrev-2286	534	19	passing	pass	VERB
inlawrev-2286	534	20	comment	comment	NOUN
inlawrev-2286	534	21	,	,	PUNCT
inlawrev-2286	534	22	although	although	SCONJ
inlawrev-2286	534	23	some	some	PRON
inlawrev-2286	534	24	of	of	ADP
inlawrev-2286	534	25	the	the	DET
inlawrev-2286	534	26	enactments	enactment	NOUN
inlawrev-2286	534	27	may	may	AUX
inlawrev-2286	534	28	have	have	VERB
inlawrev-2286	534	29	significant	significant	ADJ
inlawrev-2286	534	30	impact	impact	NOUN
inlawrev-2286	534	31	on	on	ADP
inlawrev-2286	534	32	state	state	NOUN
inlawrev-2286	534	33	tax	tax	NOUN
inlawrev-2286	534	34	law	law	NOUN
inlawrev-2286	534	35	practices	practice	NOUN
inlawrev-2286	534	36	.	.	PUNCT
inlawrev-2286	535	1	in	in	ADP
inlawrev-2286	535	2	cases	case	NOUN
inlawrev-2286	535	3	where	where	SCONJ
inlawrev-2286	535	4	notice	notice	NOUN
inlawrev-2286	535	5	is	be	AUX
inlawrev-2286	535	6	required	require	VERB
inlawrev-2286	535	7	to	to	PART
inlawrev-2286	535	8	be	be	AUX
inlawrev-2286	535	9	given	give	VERB
inlawrev-2286	535	10	to	to	ADP
inlawrev-2286	535	11	a	a	DET
inlawrev-2286	535	12	taxpayer	taxpayer	NOUN
inlawrev-2286	535	13	of	of	ADP
inlawrev-2286	535	14	official	official	ADJ
inlawrev-2286	535	15	action	action	NOUN
inlawrev-2286	535	16	regarding	regard	VERB
inlawrev-2286	535	17	the	the	DET
inlawrev-2286	535	18	assessment	assessment	NOUN
inlawrev-2286	535	19	of	of	ADP
inlawrev-2286	535	20	tangible	tangible	ADJ
inlawrev-2286	535	21	personal	personal	ADJ
inlawrev-2286	535	22	property	property	NOUN
inlawrev-2286	535	23	,	,	PUNCT
inlawrev-2286	535	24	that	that	PRON
inlawrev-2286	535	25	notice	notice	NOUN
inlawrev-2286	535	26	must	must	AUX
inlawrev-2286	535	27	,	,	PUNCT
inlawrev-2286	535	28	under	under	ADP
inlawrev-2286	535	29	a	a	DET
inlawrev-2286	535	30	new	new	ADJ
inlawrev-2286	535	31	enactment	enactment	NOUN
inlawrev-2286	535	32	,	,	PUNCT
inlawrev-2286	535	33	inform	inform	VERB
inlawrev-2286	535	34	the	the	DET
inlawrev-2286	535	35	taxpayer	taxpayer	NOUN
inlawrev-2286	535	36	of	of	ADP
inlawrev-2286	535	37	(	(	PUNCT
inlawrev-2286	535	38	1	1	X
inlawrev-2286	535	39	)	)	PUNCT
inlawrev-2286	535	40	his	his	PRON
inlawrev-2286	535	41	opportunity	opportunity	NOUN
inlawrev-2286	535	42	for	for	ADP
inlawrev-2286	535	43	review	review	NOUN
inlawrev-2286	535	44	of	of	ADP
inlawrev-2286	535	45	the	the	DET
inlawrev-2286	535	46	assessment	assessment	NOUN
inlawrev-2286	535	47	,	,	PUNCT
inlawrev-2286	535	48	and	and	CCONJ
inlawrev-2286	535	49	(	(	PUNCT
inlawrev-2286	535	50	2	2	X
inlawrev-2286	535	51	)	)	PUNCT
inlawrev-2286	535	52	the	the	DET
inlawrev-2286	535	53	procedures	procedure	NOUN
inlawrev-2286	535	54	which	which	PRON
inlawrev-2286	535	55	must	must	AUX
inlawrev-2286	535	56	be	be	AUX
inlawrev-2286	535	57	followed	follow	VERB
inlawrev-2286	535	58	in	in	ADP
inlawrev-2286	535	59	order	order	NOUN
inlawrev-2286	535	60	to	to	PART
inlawrev-2286	535	61	secure	secure	VERB
inlawrev-2286	535	62	the	the	DET
inlawrev-2286	535	63	review	review	NOUN
inlawrev-2286	535	64	.	.	PUNCT
inlawrev-2286	536	1	"^	"^	PUNCT
inlawrev-2286	537	1	upon	upon	SCONJ
inlawrev-2286	537	2	such	such	ADJ
inlawrev-2286	537	3	review	review	NOUN
inlawrev-2286	537	4	,	,	PUNCT
inlawrev-2286	537	5	under	under	ADP
inlawrev-2286	537	6	indiana	indiana	PROPN
inlawrev-2286	537	7	code	code	PROPN
inlawrev-2286	537	8	section	section	NOUN
inlawrev-2286	537	9	6	6	NUM
inlawrev-2286	537	10	-	-	SYM
inlawrev-2286	537	11	1.1	1.1	NUM
inlawrev-2286	537	12	-	-	PUNCT
inlawrev-2286	537	13	15	15	NUM
inlawrev-2286	537	14	-	-	PUNCT
inlawrev-2286	537	15	2,^	2,^	NUM
inlawrev-2286	537	16	"	"	PUNCT
inlawrev-2286	537	17	the	the	DET
inlawrev-2286	537	18	county	county	NOUN
inlawrev-2286	537	19	board	board	NOUN
inlawrev-2286	537	20	of	of	ADP
inlawrev-2286	537	21	review	review	NOUN
inlawrev-2286	537	22	must	must	AUX
inlawrev-2286	537	23	list	list	VERB
inlawrev-2286	537	24	in	in	ADP
inlawrev-2286	537	25	writing	write	VERB
inlawrev-2286	537	26	the	the	DET
inlawrev-2286	537	27	reasons	reason	NOUN
inlawrev-2286	537	28	upon	upon	SCONJ
inlawrev-2286	537	29	which	which	PRON
inlawrev-2286	537	30	its	its	PRON
inlawrev-2286	537	31	final	final	ADJ
inlawrev-2286	537	32	determination	determination	NOUN
inlawrev-2286	537	33	is	be	AUX
inlawrev-2286	537	34	based	base	VERB
inlawrev-2286	537	35	.	.	PUNCT
inlawrev-2286	538	1	when	when	SCONJ
inlawrev-2286	538	2	the	the	DET
inlawrev-2286	538	3	county	county	NOUN
inlawrev-2286	538	4	board	board	NOUN
inlawrev-2286	538	5	of	of	ADP
inlawrev-2286	538	6	review	review	NOUN
inlawrev-2286	538	7	is	be	AUX
inlawrev-2286	538	8	required	require	VERB
inlawrev-2286	538	9	to	to	PART
inlawrev-2286	538	10	give	give	VERB
inlawrev-2286	538	11	a	a	DET
inlawrev-2286	538	12	taxpayer	taxpayer	NOUN
inlawrev-2286	538	13	notice	notice	NOUN
inlawrev-2286	538	14	of	of	ADP
inlawrev-2286	538	15	its	its	PRON
inlawrev-2286	538	16	action	action	NOUN
inlawrev-2286	538	17	regarding	regard	VERB
inlawrev-2286	538	18	the	the	DET
inlawrev-2286	538	19	assessment	assessment	NOUN
inlawrev-2286	538	20	of	of	ADP
inlawrev-2286	538	21	tangible	tangible	ADJ
inlawrev-2286	538	22	personal	personal	ADJ
inlawrev-2286	538	23	property	property	NOUN
inlawrev-2286	538	24	,	,	PUNCT
inlawrev-2286	538	25	the	the	DET
inlawrev-2286	538	26	same	same	ADJ
inlawrev-2286	538	27	principles	principle	NOUN
inlawrev-2286	538	28	of	of	ADP
inlawrev-2286	538	29	informing	inform	VERB
inlawrev-2286	538	30	him	he	PRON
inlawrev-2286	538	31	of	of	ADP
inlawrev-2286	538	32	the	the	DET
inlawrev-2286	538	33	opportunity	opportunity	NOUN
inlawrev-2286	538	34	for	for	ADP
inlawrev-2286	538	35	review	review	NOUN
inlawrev-2286	538	36	and	and	CCONJ
inlawrev-2286	538	37	the	the	DET
inlawrev-2286	538	38	procedures	procedure	NOUN
inlawrev-2286	538	39	that	that	PRON
inlawrev-2286	538	40	must	must	AUX
inlawrev-2286	538	41	be	be	AUX
inlawrev-2286	538	42	followed	follow	VERB
inlawrev-2286	538	43	in	in	ADP
inlawrev-2286	538	44	order	order	NOUN
inlawrev-2286	538	45	to	to	PART
inlawrev-2286	538	46	obtain	obtain	VERB
inlawrev-2286	538	47	review	review	NOUN
inlawrev-2286	538	48	of	of	ADP
inlawrev-2286	538	49	the	the	DET
inlawrev-2286	538	50	assessment	assessment	NOUN
inlawrev-2286	538	51	decision	decision	NOUN
inlawrev-2286	538	52	as	as	SCONJ
inlawrev-2286	538	53	are	be	AUX
inlawrev-2286	538	54	applicable	applicable	ADJ
inlawrev-2286	538	55	to	to	ADP
inlawrev-2286	538	56	the	the	DET
inlawrev-2286	538	57	initial	initial	ADJ
inlawrev-2286	538	58	action	action	NOUN
inlawrev-2286	538	59	apply	apply	VERB
inlawrev-2286	538	60	.	.	PUNCT
inlawrev-2286	539	1	"^	"^	VERB
inlawrev-2286	540	1	likewise	likewise	ADV
inlawrev-2286	540	2	,	,	PUNCT
inlawrev-2286	540	3	the	the	DET
inlawrev-2286	540	4	state	state	NOUN
inlawrev-2286	540	5	board	board	PROPN
inlawrev-2286	540	6	of	of	ADP
inlawrev-2286	540	7	tax	tax	NOUN
inlawrev-2286	540	8	commissioners	commissioner	NOUN
inlawrev-2286	540	9	must	must	AUX
inlawrev-2286	540	10	,	,	PUNCT
inlawrev-2286	540	11	upon	upon	SCONJ
inlawrev-2286	540	12	its	its	PRON
inlawrev-2286	540	13	determination	determination	NOUN
inlawrev-2286	540	14	with	with	ADP
inlawrev-2286	540	15	regard	regard	NOUN
inlawrev-2286	540	16	to	to	ADP
inlawrev-2286	540	17	such	such	ADJ
inlawrev-2286	540	18	assessments	assessment	NOUN
inlawrev-2286	540	19	,	,	PUNCT
inlawrev-2286	540	20	inform	inform	VERB
inlawrev-2286	540	21	the	the	DET
inlawrev-2286	540	22	taxpayer	taxpayer	NOUN
inlawrev-2286	540	23	of	of	ADP
inlawrev-2286	540	24	the	the	DET
inlawrev-2286	540	25	reasons	reason	NOUN
inlawrev-2286	540	26	for	for	ADP
inlawrev-2286	540	27	its	its	PRON
inlawrev-2286	540	28	decision	decision	NOUN
inlawrev-2286	540	29	and	and	CCONJ
inlawrev-2286	540	30	the	the	DET
inlawrev-2286	540	31	manner	manner	NOUN
inlawrev-2286	540	32	by	by	ADP
inlawrev-2286	540	33	which	which	PRON
inlawrev-2286	540	34	judicial	judicial	ADJ
inlawrev-2286	540	35	review	review	NOUN
inlawrev-2286	540	36	may	may	AUX
inlawrev-2286	540	37	be	be	AUX
inlawrev-2286	540	38	obtained	obtain	VERB
inlawrev-2286	540	39	.	.	PUNCT
inlawrev-2286	541	1	^^	^^	PUNCT
inlawrev-2286	541	2	*	*	NOUN
inlawrev-2286	541	3	the	the	DET
inlawrev-2286	541	4	legislature	legislature	NOUN
inlawrev-2286	541	5	also	also	ADV
inlawrev-2286	541	6	worked	work	VERB
inlawrev-2286	541	7	numerous	numerous	ADJ
inlawrev-2286	541	8	changes	change	NOUN
inlawrev-2286	541	9	in	in	ADP
inlawrev-2286	541	10	deadlines	deadline	NOUN
inlawrev-2286	541	11	,	,	PUNCT
inlawrev-2286	541	12	fees	fee	NOUN
inlawrev-2286	541	13	,	,	PUNCT
inlawrev-2286	541	14	and	and	CCONJ
inlawrev-2286	541	15	notices	notice	NOUN
inlawrev-2286	541	16	under	under	ADP
inlawrev-2286	541	17	the	the	DET
inlawrev-2286	541	18	property	property	NOUN
inlawrev-2286	541	19	tax	tax	NOUN
inlawrev-2286	541	20	laws	law	NOUN
inlawrev-2286	541	21	.	.	PUNCT
inlawrev-2286	542	1	the	the	DET
inlawrev-2286	542	2	earliest	early	ADJ
inlawrev-2286	542	3	date	date	NOUN
inlawrev-2286	542	4	upon	upon	SCONJ
inlawrev-2286	542	5	which	which	PRON
inlawrev-2286	542	6	a	a	DET
inlawrev-2286	542	7	county	county	NOUN
inlawrev-2286	542	8	treasurer	treasurer	NOUN
inlawrev-2286	542	9	may	may	AUX
inlawrev-2286	542	10	now	now	ADV
inlawrev-2286	542	11	send	send	VERB
inlawrev-2286	542	12	written	write	VERB
inlawrev-2286	542	13	demands	demand	NOUN
inlawrev-2286	542	14	for	for	ADP
inlawrev-2286	542	15	delinquent	delinquent	ADJ
inlawrev-2286	542	16	personal	personal	ADJ
inlawrev-2286	542	17	property	property	NOUN
inlawrev-2286	542	18	taxes	taxis	NOUN
inlawrev-2286	542	19	is	be	AUX
inlawrev-2286	542	20	november	november	PROPN
inlawrev-2286	542	21	10.'*^	10.'*^	NUM
inlawrev-2286	542	22	the	the	DET
inlawrev-2286	542	23	fee	fee	NOUN
inlawrev-2286	542	24	for	for	ADP
inlawrev-2286	542	25	making	make	VERB
inlawrev-2286	542	26	such	such	ADJ
inlawrev-2286	542	27	demand	demand	NOUN
inlawrev-2286	542	28	was	be	AUX
inlawrev-2286	542	29	raised	raise	VERB
inlawrev-2286	542	30	from	from	ADP
inlawrev-2286	542	31	$	$	SYM
inlawrev-2286	542	32	1	1	NUM
inlawrev-2286	542	33	to	to	PART
inlawrev-2286	542	34	$	$	SYM
inlawrev-2286	542	35	3	3	NUM
inlawrev-2286	542	36	.	.	PUNCT
inlawrev-2286	543	1	"	"	PUNCT
inlawrev-2286	543	2	*	*	PUNCT
inlawrev-2286	543	3	the	the	DET
inlawrev-2286	543	4	charge	charge	NOUN
inlawrev-2286	543	5	for	for	ADP
inlawrev-2286	543	6	selling	sell	VERB
inlawrev-2286	543	7	"	"	PUNCT
inlawrev-2286	543	8	"	"	PUNCT
inlawrev-2286	543	9	/d	/d	PUNCT
inlawrev-2286	543	10	.	.	PUNCT
inlawrev-2286	544	1	§	§	PROPN
inlawrev-2286	544	2	6	6	NUM
inlawrev-2286	544	3	-	-	SYM
inlawrev-2286	544	4	1.1	1.1	NUM
inlawrev-2286	544	5	-	-	PUNCT
inlawrev-2286	544	6	12.1	12.1	NUM
inlawrev-2286	544	7	-	-	SYM
inlawrev-2286	544	8	2	2	NUM
inlawrev-2286	544	9	.	.	PUNCT
inlawrev-2286	544	10	'	'	PUNCT
inlawrev-2286	545	1	"	"	PUNCT
inlawrev-2286	545	2	i	i	PROPN
inlawrev-2286	545	3	d.	d.	PROPN
inlawrev-2286	545	4	§	§	PROPN
inlawrev-2286	545	5	§	§	PROPN
inlawrev-2286	545	6	6	6	NUM
inlawrev-2286	545	7	-	-	SYM
inlawrev-2286	545	8	1.1	1.1	NUM
inlawrev-2286	545	9	-	-	PUNCT
inlawrev-2286	545	10	12.1	12.1	NUM
inlawrev-2286	545	11	-	-	PUNCT
inlawrev-2286	545	12	3	3	NUM
inlawrev-2286	545	13	to	to	ADP
inlawrev-2286	545	14	-4	-4	INTJ
inlawrev-2286	545	15	.	.	PUNCT
inlawrev-2286	546	1	"	"	PUNCT
inlawrev-2286	546	2	'	'	PUNCT
inlawrev-2286	546	3	i	i	PRON
inlawrev-2286	546	4	d.	d.	PROPN
inlawrev-2286	546	5	§	§	PROPN
inlawrev-2286	546	6	6	6	NUM
inlawrev-2286	546	7	-	-	PUNCT
inlawrev-2286	546	8	l.l-12	l.l-12	NOUN
inlawrev-2286	546	9	-	-	PUNCT
inlawrev-2286	546	10	26(a	26(a	NUM
inlawrev-2286	546	11	)	)	PUNCT
inlawrev-2286	546	12	(	(	PUNCT
inlawrev-2286	546	13	amending	amend	VERB
inlawrev-2286	546	14	i	i	PRON
inlawrev-2286	546	15	d.	d.	PROPN
inlawrev-2286	546	16	§	§	PROPN
inlawrev-2286	546	17	6	6	NUM
inlawrev-2286	546	18	-	-	SYM
inlawrev-2286	546	19	1.1	1.1	NUM
inlawrev-2286	546	20	-	-	PUNCT
inlawrev-2286	546	21	12	12	NUM
inlawrev-2286	546	22	-	-	SYM
inlawrev-2286	546	23	26	26	NUM
inlawrev-2286	546	24	(	(	PUNCT
inlawrev-2286	546	25	1976	1976	NUM
inlawrev-2286	546	26	)	)	PUNCT
inlawrev-2286	546	27	)	)	PUNCT
inlawrev-2286	546	28	.	.	PUNCT
inlawrev-2286	546	29	'	'	PUNCT
inlawrev-2286	547	1	"	"	PUNCT
inlawrev-2286	547	2	i	i	PRON
inlawrev-2286	547	3	d.	d.	PROPN
inlawrev-2286	547	4	§	§	PROPN
inlawrev-2286	547	5	6	6	NUM
inlawrev-2286	547	6	-	-	SYM
inlawrev-2286	547	7	1.1	1.1	NUM
inlawrev-2286	547	8	-	-	PUNCT
inlawrev-2286	547	9	15	15	NUM
inlawrev-2286	547	10	-	-	SYM
inlawrev-2286	547	11	1	1	NUM
inlawrev-2286	547	12	.	.	PUNCT
inlawrev-2286	547	13	'	'	PUNCT
inlawrev-2286	547	14	"	"	PUNCT
inlawrev-2286	547	15	/d	/d	PUNCT
inlawrev-2286	547	16	§	§	PROPN
inlawrev-2286	547	17	6	6	NUM
inlawrev-2286	547	18	-	-	SYM
inlawrev-2286	547	19	1.1	1.1	NUM
inlawrev-2286	547	20	-	-	PUNCT
inlawrev-2286	547	21	15	15	NUM
inlawrev-2286	547	22	-	-	SYM
inlawrev-2286	547	23	2	2	NUM
inlawrev-2286	547	24	.	.	PUNCT
inlawrev-2286	547	25	'	'	PUNCT
inlawrev-2286	547	26	«	«	PUNCT
inlawrev-2286	547	27	/d	/d	X
inlawrev-2286	547	28	§	§	PROPN
inlawrev-2286	547	29	6	6	NUM
inlawrev-2286	547	30	-	-	PUNCT
inlawrev-2286	547	31	l.l-15	l.l-15	NUM
inlawrev-2286	547	32	-	-	PUNCT
inlawrev-2286	547	33	3(a	3(a	NUM
inlawrev-2286	547	34	)	)	PUNCT
inlawrev-2286	547	35	.	.	PUNCT
inlawrev-2286	547	36	'	'	PUNCT
inlawrev-2286	547	37	"	"	PUNCT
inlawrev-2286	547	38	/d	/d	PUNCT
inlawrev-2286	547	39	§	§	PROPN
inlawrev-2286	547	40	6	6	NUM
inlawrev-2286	547	41	-	-	PUNCT
inlawrev-2286	547	42	l.l-15	l.l-15	NUM
inlawrev-2286	547	43	-	-	PUNCT
inlawrev-2286	547	44	4(a	4(a	NUM
inlawrev-2286	547	45	)	)	PUNCT
inlawrev-2286	547	46	.	.	PUNCT
inlawrev-2286	547	47	'	'	PUNCT
inlawrev-2286	548	1	"	"	PUNCT
inlawrev-2286	548	2	i	i	PRON
inlawrev-2286	548	3	d.	d.	PROPN
inlawrev-2286	548	4	§	§	PROPN
inlawrev-2286	548	5	6	6	NUM
inlawrev-2286	548	6	-	-	SYM
inlawrev-2286	548	7	1.1	1.1	NUM
inlawrev-2286	548	8	-	-	PUNCT
inlawrev-2286	548	9	23	23	NUM
inlawrev-2286	548	10	-	-	SYM
inlawrev-2286	548	11	1	1	NUM
inlawrev-2286	548	12	.	.	PUNCT
inlawrev-2286	549	1	formerly	formerly	ADV
inlawrev-2286	549	2	,	,	PUNCT
inlawrev-2286	549	3	the	the	DET
inlawrev-2286	549	4	first	first	ADJ
inlawrev-2286	549	5	day	day	NOUN
inlawrev-2286	549	6	upon	upon	SCONJ
inlawrev-2286	549	7	which	which	PRON
inlawrev-2286	549	8	such	such	ADJ
inlawrev-2286	549	9	notices	notice	NOUN
inlawrev-2286	549	10	could	could	AUX
inlawrev-2286	549	11	be	be	AUX
inlawrev-2286	549	12	sent	send	VERB
inlawrev-2286	549	13	was	be	AUX
inlawrev-2286	549	14	after	after	ADP
inlawrev-2286	549	15	the	the	DET
inlawrev-2286	549	16	first	first	ADJ
inlawrev-2286	549	17	monday	monday	PROPN
inlawrev-2286	549	18	in	in	ADP
inlawrev-2286	549	19	november	november	PROPN
inlawrev-2286	549	20	.	.	PUNCT
inlawrev-2286	550	1	i	i	PRON
inlawrev-2286	550	2	d.	d.	PROPN
inlawrev-2286	550	3	§	§	PROPN
inlawrev-2286	550	4	6	6	NUM
inlawrev-2286	550	5	-	-	SYM
inlawrev-2286	550	6	1.1	1.1	NUM
inlawrev-2286	550	7	-	-	PUNCT
inlawrev-2286	550	8	23	23	NUM
inlawrev-2286	550	9	-	-	SYM
inlawrev-2286	550	10	1	1	NUM
inlawrev-2286	550	11	(	(	PUNCT
inlawrev-2286	550	12	1976	1976	NUM
inlawrev-2286	550	13	)	)	PUNCT
inlawrev-2286	550	14	(	(	PUNCT
inlawrev-2286	550	15	amended	amend	VERB
inlawrev-2286	550	16	1977	1977	NUM
inlawrev-2286	550	17	)	)	PUNCT
inlawrev-2286	550	18	.	.	PUNCT
inlawrev-2286	551	1	'	'	PUNCT
inlawrev-2286	551	2	"	"	PUNCT
inlawrev-2286	551	3	/d	/d	PUNCT
inlawrev-2286	551	4	§	§	PROPN
inlawrev-2286	551	5	6	6	NUM
inlawrev-2286	551	6	-	-	PUNCT
inlawrev-2286	551	7	l.l-23	l.l-23	NOUN
inlawrev-2286	551	8	-	-	PUNCT
inlawrev-2286	551	9	7(a)(l	7(a)(l	NOUN
inlawrev-2286	551	10	)	)	PUNCT
inlawrev-2286	551	11	(	(	PUNCT
inlawrev-2286	551	12	supp	supp	PROPN
inlawrev-2286	551	13	.	.	PUNCT
inlawrev-2286	551	14	1977	1977	NUM
inlawrev-2286	551	15	)	)	PUNCT
inlawrev-2286	551	16	.	.	PUNCT
inlawrev-2286	552	1	312	312	NUM
inlawrev-2286	552	2	indiana	indiana	PROPN
inlawrev-2286	552	3	law	law	NOUN
inlawrev-2286	552	4	review	review	NOUN
inlawrev-2286	552	5	[	[	X
inlawrev-2286	552	6	vol	vol	NOUN
inlawrev-2286	552	7	.	.	PUNCT
inlawrev-2286	552	8	11:292	11:292	NUM
inlawrev-2286	552	9	real	real	ADJ
inlawrev-2286	552	10	property	property	NOUN
inlawrev-2286	552	11	in	in	ADP
inlawrev-2286	552	12	satisfaction	satisfaction	NOUN
inlawrev-2286	552	13	of	of	ADP
inlawrev-2286	552	14	delinquent	delinquent	ADJ
inlawrev-2286	552	15	property	property	NOUN
inlawrev-2286	552	16	taxes	taxis	NOUN
inlawrev-2286	552	17	or	or	CCONJ
inlawrev-2286	552	18	special	special	ADJ
inlawrev-2286	552	19	assessmerits	assessmerit	NOUN
inlawrev-2286	552	20	was	be	AUX
inlawrev-2286	552	21	increased	increase	VERB
inlawrev-2286	552	22	from	from	ADP
inlawrev-2286	552	23	$	$	SYM
inlawrev-2286	552	24	5	5	NUM
inlawrev-2286	552	25	to	to	PART
inlawrev-2286	552	26	10	10	NUM
inlawrev-2286	552	27	.	.	PUNCT
inlawrev-2286	553	1	"	"	PUNCT
inlawrev-2286	553	2	'	'	PUNCT
inlawrev-2286	553	3	that	that	SCONJ
inlawrev-2286	553	4	$	$	SYM
inlawrev-2286	553	5	10	10	NUM
inlawrev-2286	553	6	charge	charge	NOUN
inlawrev-2286	553	7	along	along	ADP
inlawrev-2286	553	8	with	with	ADP
inlawrev-2286	553	9	all	all	DET
inlawrev-2286	553	10	delinquent	delinquent	ADJ
inlawrev-2286	553	11	property	property	NOUN
inlawrev-2286	553	12	taxes	taxis	NOUN
inlawrev-2286	553	13	and	and	CCONJ
inlawrev-2286	553	14	special	special	ADJ
inlawrev-2286	553	15	assessments	assessment	NOUN
inlawrev-2286	553	16	on	on	ADP
inlawrev-2286	553	17	the	the	DET
inlawrev-2286	553	18	real	real	ADJ
inlawrev-2286	553	19	property	property	NOUN
inlawrev-2286	553	20	involved	involve	VERB
inlawrev-2286	553	21	must	must	AUX
inlawrev-2286	553	22	be	be	AUX
inlawrev-2286	553	23	paid	pay	VERB
inlawrev-2286	553	24	before	before	SCONJ
inlawrev-2286	553	25	a	a	DET
inlawrev-2286	553	26	tax	tax	NOUN
inlawrev-2286	553	27	sale	sale	NOUN
inlawrev-2286	553	28	of	of	ADP
inlawrev-2286	553	29	the	the	DET
inlawrev-2286	553	30	property	property	NOUN
inlawrev-2286	553	31	may	may	AUX
inlawrev-2286	553	32	be	be	AUX
inlawrev-2286	553	33	avoided	avoid	VERB
inlawrev-2286	553	34	.	.	PUNCT
inlawrev-2286	554	1	*	*	PUNCT
inlawrev-2286	554	2	"	"	PUNCT
inlawrev-2286	554	3	if	if	SCONJ
inlawrev-2286	554	4	,	,	PUNCT
inlawrev-2286	554	5	however	however	ADV
inlawrev-2286	554	6	,	,	PUNCT
inlawrev-2286	554	7	the	the	DET
inlawrev-2286	554	8	delinquent	delinquent	ADJ
inlawrev-2286	554	9	taxes	taxis	NOUN
inlawrev-2286	554	10	and	and	CCONJ
inlawrev-2286	554	11	special	special	ADJ
inlawrev-2286	554	12	assessment	assessment	NOUN
inlawrev-2286	554	13	are	be	AUX
inlawrev-2286	554	14	paid	pay	VERB
inlawrev-2286	554	15	before	before	ADP
inlawrev-2286	554	16	the	the	DET
inlawrev-2286	554	17	first	first	ADJ
inlawrev-2286	554	18	publication	publication	NOUN
inlawrev-2286	554	19	of	of	ADP
inlawrev-2286	554	20	the	the	DET
inlawrev-2286	554	21	notice	notice	NOUN
inlawrev-2286	554	22	of	of	ADP
inlawrev-2286	554	23	sale	sale	NOUN
inlawrev-2286	554	24	,	,	PUNCT
inlawrev-2286	554	25	then	then	ADV
inlawrev-2286	554	26	the	the	DET
inlawrev-2286	554	27	owner	owner	NOUN
inlawrev-2286	554	28	-	-	PUNCT
inlawrev-2286	554	29	taxpayer	taxpayer	NOUN
inlawrev-2286	554	30	is	be	AUX
inlawrev-2286	554	31	not	not	PART
inlawrev-2286	554	32	required	require	VERB
inlawrev-2286	554	33	to	to	PART
inlawrev-2286	554	34	pay	pay	VERB
inlawrev-2286	554	35	the	the	DET
inlawrev-2286	554	36	$	$	SYM
inlawrev-2286	554	37	10	10	NUM
inlawrev-2286	554	38	charge	charge	NOUN
inlawrev-2286	554	39	.	.	PUNCT
inlawrev-2286	555	1	*	*	PUNCT
inlawrev-2286	555	2	"	"	PUNCT
inlawrev-2286	555	3	if	if	SCONJ
inlawrev-2286	555	4	such	such	ADJ
inlawrev-2286	555	5	notice	notice	NOUN
inlawrev-2286	555	6	is	be	AUX
inlawrev-2286	555	7	published	publish	VERB
inlawrev-2286	555	8	,	,	PUNCT
inlawrev-2286	555	9	the	the	DET
inlawrev-2286	555	10	county	county	NOUN
inlawrev-2286	555	11	auditor	auditor	NOUN
inlawrev-2286	555	12	must	must	AUX
inlawrev-2286	555	13	now	now	ADV
inlawrev-2286	555	14	include	include	VERB
inlawrev-2286	555	15	in	in	ADP
inlawrev-2286	555	16	it	it	PRON
inlawrev-2286	555	17	a	a	DET
inlawrev-2286	555	18	statement	statement	NOUN
inlawrev-2286	555	19	of	of	ADP
inlawrev-2286	555	20	the	the	DET
inlawrev-2286	555	21	approximate	approximate	ADJ
inlawrev-2286	555	22	location	location	NOUN
inlawrev-2286	555	23	of	of	ADP
inlawrev-2286	555	24	each	each	DET
inlawrev-2286	555	25	parcel	parcel	NOUN
inlawrev-2286	555	26	of	of	ADP
inlawrev-2286	555	27	realty	realty	PROPN
inlawrev-2286	555	28	eligible	eligible	ADJ
inlawrev-2286	555	29	for	for	ADP
inlawrev-2286	555	30	sale	sale	NOUN
inlawrev-2286	555	31	.	.	PUNCT
inlawrev-2286	556	1	*	*	PUNCT
inlawrev-2286	556	2	"	"	PUNCT
inlawrev-2286	556	3	two	two	NUM
inlawrev-2286	556	4	procedural	procedural	ADJ
inlawrev-2286	556	5	changes	change	NOUN
inlawrev-2286	556	6	were	be	AUX
inlawrev-2286	556	7	worked	work	VERB
inlawrev-2286	556	8	in	in	ADP
inlawrev-2286	556	9	the	the	DET
inlawrev-2286	556	10	intangibles	intangible	NOUN
inlawrev-2286	556	11	tax	tax	NOUN
inlawrev-2286	556	12	law	law	NOUN
inlawrev-2286	556	13	.	.	PUNCT
inlawrev-2286	557	1	a	a	DET
inlawrev-2286	557	2	taxpayer	taxpayer	NOUN
inlawrev-2286	557	3	who	who	PRON
inlawrev-2286	557	4	uses	use	VERB
inlawrev-2286	557	5	a	a	DET
inlawrev-2286	557	6	fiscal	fiscal	ADJ
inlawrev-2286	557	7	year	year	NOUN
inlawrev-2286	557	8	for	for	ADP
inlawrev-2286	557	9	income	income	NOUN
inlawrev-2286	557	10	tax	tax	NOUN
inlawrev-2286	557	11	purposes	purpose	NOUN
inlawrev-2286	557	12	may	may	AUX
inlawrev-2286	557	13	use	use	VERB
inlawrev-2286	557	14	the	the	DET
inlawrev-2286	557	15	same	same	ADJ
inlawrev-2286	557	16	reporting	reporting	NOUN
inlawrev-2286	557	17	period	period	NOUN
inlawrev-2286	557	18	for	for	ADP
inlawrev-2286	557	19	his	his	PRON
inlawrev-2286	557	20	intangibles	intangible	NOUN
inlawrev-2286	557	21	tax	tax	NOUN
inlawrev-2286	557	22	return	return	NOUN
inlawrev-2286	557	23	.	.	PUNCT
inlawrev-2286	558	1	*	*	PUNCT
inlawrev-2286	558	2	"	"	PUNCT
inlawrev-2286	558	3	the	the	DET
inlawrev-2286	558	4	former	former	ADJ
inlawrev-2286	558	5	lien	lien	NOUN
inlawrev-2286	558	6	provisions	provision	NOUN
inlawrev-2286	558	7	of	of	ADP
inlawrev-2286	558	8	the	the	DET
inlawrev-2286	558	9	intangibles	intangible	NOUN
inlawrev-2286	558	10	tax	tax	NOUN
inlawrev-2286	558	11	law	law	NOUN
inlawrev-2286	558	12	were	be	AUX
inlawrev-2286	558	13	eliminated	eliminate	VERB
inlawrev-2286	558	14	and	and	CCONJ
inlawrev-2286	558	15	replaced	replace	VERB
inlawrev-2286	558	16	by	by	ADP
inlawrev-2286	558	17	a	a	DET
inlawrev-2286	558	18	new	new	ADJ
inlawrev-2286	558	19	lien	lien	NOUN
inlawrev-2286	558	20	procedure	procedure	NOUN
inlawrev-2286	558	21	similar	similar	ADJ
inlawrev-2286	558	22	to	to	ADP
inlawrev-2286	558	23	that	that	PRON
inlawrev-2286	558	24	applicable	applicable	ADJ
inlawrev-2286	558	25	to	to	ADP
inlawrev-2286	558	26	the	the	DET
inlawrev-2286	558	27	adjusted	adjust	VERB
inlawrev-2286	558	28	gross	gross	ADJ
inlawrev-2286	558	29	income	income	NOUN
inlawrev-2286	558	30	tax	tax	NOUN
inlawrev-2286	558	31	.	.	PUNCT
inlawrev-2286	559	1	*	*	PUNCT
inlawrev-2286	559	2	"	"	PUNCT
inlawrev-2286	559	3	several	several	ADJ
inlawrev-2286	559	4	technical	technical	ADJ
inlawrev-2286	559	5	changes	change	NOUN
inlawrev-2286	559	6	were	be	AUX
inlawrev-2286	559	7	effected	effect	VERB
inlawrev-2286	559	8	by	by	ADP
inlawrev-2286	559	9	the	the	DET
inlawrev-2286	559	10	legislature	legislature	NOUN
inlawrev-2286	559	11	regarding	regard	VERB
inlawrev-2286	559	12	state	state	NOUN
inlawrev-2286	559	13	income	income	NOUN
inlawrev-2286	559	14	tax	tax	NOUN
inlawrev-2286	559	15	procedure	procedure	NOUN
inlawrev-2286	559	16	.	.	PUNCT
inlawrev-2286	560	1	quarterly	quarterly	ADJ
inlawrev-2286	560	2	returns	return	NOUN
inlawrev-2286	560	3	are	be	AUX
inlawrev-2286	560	4	now	now	ADV
inlawrev-2286	560	5	required	require	VERB
inlawrev-2286	560	6	only	only	ADV
inlawrev-2286	560	7	for	for	ADP
inlawrev-2286	560	8	taxpayers	taxpayer	NOUN
inlawrev-2286	560	9	whose	whose	DET
inlawrev-2286	560	10	tax	tax	NOUN
inlawrev-2286	560	11	for	for	ADP
inlawrev-2286	560	12	any	any	DET
inlawrev-2286	560	13	particular	particular	ADJ
inlawrev-2286	560	14	quarter	quarter	NOUN
inlawrev-2286	560	15	exceeds	exceed	VERB
inlawrev-2286	560	16	$	$	SYM
inlawrev-2286	560	17	250	250	NUM
inlawrev-2286	560	18	.	.	PUNCT
inlawrev-2286	561	1	*	*	PUNCT
inlawrev-2286	561	2	"	"	PUNCT
inlawrev-2286	561	3	the	the	DET
inlawrev-2286	561	4	interest	interest	NOUN
inlawrev-2286	561	5	rate	rate	NOUN
inlawrev-2286	561	6	applicable	applicable	ADJ
inlawrev-2286	561	7	to	to	ADP
inlawrev-2286	561	8	late	late	ADJ
inlawrev-2286	561	9	returns	return	NOUN
inlawrev-2286	561	10	or	or	CCONJ
inlawrev-2286	561	11	refunds	refund	NOUN
inlawrev-2286	561	12	was	be	AUX
inlawrev-2286	561	13	raised	raise	VERB
inlawrev-2286	561	14	to	to	ADP
inlawrev-2286	561	15	eight	eight	NUM
inlawrev-2286	561	16	percent	percent	NOUN
inlawrev-2286	561	17	from	from	ADP
inlawrev-2286	561	18	six	six	NUM
inlawrev-2286	561	19	percent	percent	NOUN
inlawrev-2286	561	20	.	.	PUNCT
inlawrev-2286	562	1	*	*	PUNCT
inlawrev-2286	562	2	"	"	PUNCT
inlawrev-2286	562	3	separate	separate	ADJ
inlawrev-2286	562	4	state	state	NOUN
inlawrev-2286	562	5	returns	return	NOUN
inlawrev-2286	562	6	are	be	AUX
inlawrev-2286	562	7	now	now	ADV
inlawrev-2286	562	8	required	require	VERB
inlawrev-2286	562	9	of	of	ADP
inlawrev-2286	562	10	husband	husband	NOUN
inlawrev-2286	562	11	and	and	CCONJ
inlawrev-2286	562	12	wife	wife	NOUN
inlawrev-2286	562	13	taxpayers	taxpayer	NOUN
inlawrev-2286	562	14	when	when	SCONJ
inlawrev-2286	562	15	they	they	PRON
inlawrev-2286	562	16	file	file	VERB
inlawrev-2286	562	17	separate	separate	ADJ
inlawrev-2286	562	18	federal	federal	ADJ
inlawrev-2286	562	19	income	income	NOUN
inlawrev-2286	562	20	tax	tax	NOUN
inlawrev-2286	562	21	returns	return	NOUN
inlawrev-2286	562	22	.	.	PUNCT
inlawrev-2286	563	1	*	*	PUNCT
inlawrev-2286	563	2	"	"	PUNCT
inlawrev-2286	563	3	declarations	declaration	NOUN
inlawrev-2286	563	4	of	of	ADP
inlawrev-2286	563	5	estimated	estimate	VERB
inlawrev-2286	563	6	tax	tax	NOUN
inlawrev-2286	563	7	for	for	ADP
inlawrev-2286	563	8	those	those	DET
inlawrev-2286	563	9	taxpayers	taxpayer	NOUN
inlawrev-2286	563	10	with	with	ADP
inlawrev-2286	563	11	income	income	NOUN
inlawrev-2286	563	12	not	not	PART
inlawrev-2286	563	13	subject	subject	ADJ
inlawrev-2286	563	14	to	to	ADP
inlawrev-2286	563	15	withholding	withholding	NOUN
inlawrev-2286	563	16	are	be	AUX
inlawrev-2286	563	17	now	now	ADV
inlawrev-2286	563	18	required	require	VERB
inlawrev-2286	563	19	where	where	SCONJ
inlawrev-2286	563	20	that	that	DET
inlawrev-2286	563	21	amount	amount	NOUN
inlawrev-2286	563	22	of	of	ADP
inlawrev-2286	563	23	income	income	NOUN
inlawrev-2286	563	24	not	not	PART
inlawrev-2286	563	25	subject	subject	ADJ
inlawrev-2286	563	26	to	to	ADP
inlawrev-2286	563	27	withholding	withholding	NOUN
inlawrev-2286	563	28	exceeds	exceed	NOUN
inlawrev-2286	563	29	$	$	SYM
inlawrev-2286	563	30	5,000	5,000	NUM
inlawrev-2286	563	31	.	.	PUNCT
inlawrev-2286	564	1	formerly	formerly	ADV
inlawrev-2286	564	2	,	,	PUNCT
inlawrev-2286	564	3	the	the	DET
inlawrev-2286	564	4	minimum	minimum	NOUN
inlawrev-2286	564	5	was	be	AUX
inlawrev-2286	564	6	$	$	SYM
inlawrev-2286	564	7	2,000	2,000	NUM
inlawrev-2286	564	8	.	.	PUNCT
inlawrev-2286	565	1	that	that	DET
inlawrev-2286	565	2	declaration	declaration	NOUN
inlawrev-2286	565	3	requirement	requirement	NOUN
inlawrev-2286	565	4	is	be	AUX
inlawrev-2286	565	5	inapplicable	inapplicable	ADJ
inlawrev-2286	565	6	in	in	ADP
inlawrev-2286	565	7	cases	case	NOUN
inlawrev-2286	565	8	where	where	SCONJ
inlawrev-2286	565	9	the	the	DET
inlawrev-2286	565	10	estimated	estimate	VERB
inlawrev-2286	565	11	tax	tax	NOUN
inlawrev-2286	565	12	liability	liability	NOUN
inlawrev-2286	565	13	can	can	AUX
inlawrev-2286	565	14	be	be	AUX
inlawrev-2286	565	15	reasonably	reasonably	ADV
inlawrev-2286	565	16	expected	expect	VERB
inlawrev-2286	565	17	to	to	PART
inlawrev-2286	565	18	be	be	AUX
inlawrev-2286	565	19	less	less	ADJ
inlawrev-2286	565	20	than	than	ADP
inlawrev-2286	565	21	$	$	SYM
inlawrev-2286	565	22	100	100	NUM
inlawrev-2286	565	23	.	.	PUNCT
inlawrev-2286	566	1	nonresident	nonresident	ADJ
inlawrev-2286	566	2	individual	individual	ADJ
inlawrev-2286	566	3	and	and	CCONJ
inlawrev-2286	566	4	resident	resident	ADJ
inlawrev-2286	566	5	corporate	corporate	ADJ
inlawrev-2286	566	6	taxpayers	taxpayer	NOUN
inlawrev-2286	566	7	must	must	AUX
inlawrev-2286	566	8	,	,	PUNCT
inlawrev-2286	566	9	effective	effective	ADJ
inlawrev-2286	566	10	january	january	PROPN
inlawrev-2286	566	11	1	1	NUM
inlawrev-2286	566	12	,	,	PUNCT
inlawrev-2286	566	13	1978	1978	NUM
inlawrev-2286	566	14	,	,	PUNCT
inlawrev-2286	566	15	notify	notify	VERB
inlawrev-2286	566	16	the	the	DET
inlawrev-2286	566	17	department	department	NOUN
inlawrev-2286	566	18	of	of	ADP
inlawrev-2286	566	19	state	state	NOUN
inlawrev-2286	566	20	revenue	revenue	NOUN
inlawrev-2286	566	21	of	of	ADP
inlawrev-2286	566	22	any	any	DET
inlawrev-2286	566	23	modifications	modification	NOUN
inlawrev-2286	566	24	of	of	ADP
inlawrev-2286	566	25	federal	federal	ADJ
inlawrev-2286	566	26	income	income	NOUN
inlawrev-2286	566	27	tax	tax	NOUN
inlawrev-2286	566	28	returns	return	NOUN
inlawrev-2286	566	29	or	or	CCONJ
inlawrev-2286	566	30	liability	liability	NOUN
inlawrev-2286	566	31	within	within	ADP
inlawrev-2286	566	32	120	120	NUM
inlawrev-2286	566	33	days	day	NOUN
inlawrev-2286	566	34	of	of	ADP
inlawrev-2286	566	35	the	the	DET
inlawrev-2286	566	36	modification	modification	NOUN
inlawrev-2286	566	37	.	.	PUNCT
inlawrev-2286	567	1	*	*	PUNCT
inlawrev-2286	567	2	"	"	PUNCT
inlawrev-2286	567	3	the	the	DET
inlawrev-2286	567	4	twenty	twenty	NUM
inlawrev-2286	567	5	-	-	PUNCT
inlawrev-2286	567	6	five	five	NUM
inlawrev-2286	567	7	percent	percent	NOUN
inlawrev-2286	567	8	omission	omission	NOUN
inlawrev-2286	567	9	rule	rule	NOUN
inlawrev-2286	567	10	*	*	PUNCT
inlawrev-2286	567	11	"	"	PUNCT
inlawrev-2286	567	12	applicable	applicable	ADJ
inlawrev-2286	567	13	to	to	ADP
inlawrev-2286	567	14	federal	federal	ADJ
inlawrev-2286	567	15	in'"m	in'"m	NOUN
inlawrev-2286	567	16	§	§	PROPN
inlawrev-2286	567	17	6	6	NUM
inlawrev-2286	567	18	-	-	PUNCT
inlawrev-2286	567	19	l.l-24	l.l-24	NOUN
inlawrev-2286	567	20	-	-	SYM
inlawrev-2286	567	21	2(3)(iv	2(3)(iv	NUM
inlawrev-2286	567	22	)	)	PUNCT
inlawrev-2286	567	23	.	.	PUNCT
inlawrev-2286	568	1	'	'	PUNCT
inlawrev-2286	568	2	^m	^m	PRON
inlawrev-2286	568	3	§	§	VERB
inlawrev-2286	568	4	6	6	NUM
inlawrev-2286	568	5	-	-	PUNCT
inlawrev-2286	568	6	l.l-24	l.l-24	NOUN
inlawrev-2286	568	7	-	-	PUNCT
inlawrev-2286	568	8	5(d	5(d	NUM
inlawrev-2286	568	9	)	)	PUNCT
inlawrev-2286	568	10	.	.	PUNCT
inlawrev-2286	568	11	'	'	PUNCT
inlawrev-2286	568	12	"	"	PUNCT
inlawrev-2286	568	13	/d	/d	PUNCT
inlawrev-2286	568	14	§	§	PROPN
inlawrev-2286	568	15	6	6	NUM
inlawrev-2286	568	16	-	-	SYM
inlawrev-2286	568	17	1.1	1.1	NUM
inlawrev-2286	568	18	-	-	PUNCT
inlawrev-2286	568	19	24	24	NUM
inlawrev-2286	568	20	-	-	SYM
inlawrev-2286	568	21	2.1	2.1	NUM
inlawrev-2286	568	22	.	.	PUNCT
inlawrev-2286	568	23	'	'	PUNCT
inlawrev-2286	568	24	^m	^m	PRON
inlawrev-2286	568	25	§	§	VERB
inlawrev-2286	568	26	6	6	NUM
inlawrev-2286	568	27	-	-	SYM
inlawrev-2286	568	28	5.1	5.1	NUM
inlawrev-2286	568	29	-	-	PUNCT
inlawrev-2286	568	30	6	6	NUM
inlawrev-2286	568	31	-	-	PUNCT
inlawrev-2286	568	32	l(bm2	l(bm2	NOUN
inlawrev-2286	568	33	)	)	PUNCT
inlawrev-2286	568	34	.	.	PUNCT
inlawrev-2286	568	35	'	'	PUNCT
inlawrev-2286	568	36	"	"	PUNCT
inlawrev-2286	568	37	m	m	AUX
inlawrev-2286	568	38	§	§	PROPN
inlawrev-2286	568	39	6	6	NUM
inlawrev-2286	568	40	-	-	SYM
inlawrev-2286	568	41	5.1	5.1	NUM
inlawrev-2286	568	42	-	-	PUNCT
inlawrev-2286	568	43	9	9	NUM
inlawrev-2286	568	44	-	-	SYM
inlawrev-2286	568	45	5	5	NUM
inlawrev-2286	568	46	(	(	PUNCT
inlawrev-2286	568	47	amending	amend	VERB
inlawrev-2286	568	48	pub	pub	NOUN
inlawrev-2286	568	49	.	.	PUNCT
inlawrev-2286	568	50	l.	l.	PROPN
inlawrev-2286	569	1	no	no	INTJ
inlawrev-2286	569	2	.	.	PROPN
inlawrev-2286	569	3	84	84	NUM
inlawrev-2286	569	4	,	,	PUNCT
inlawrev-2286	569	5	§	§	PROPN
inlawrev-2286	569	6	1	1	NUM
inlawrev-2286	569	7	,	,	PUNCT
inlawrev-2286	569	8	1977	1977	NUM
inlawrev-2286	569	9	ind	ind	NOUN
inlawrev-2286	569	10	.	.	PUNCT
inlawrev-2286	570	1	acts	act	VERB
inlawrev-2286	570	2	416	416	NUM
inlawrev-2286	570	3	)	)	PUNCT
inlawrev-2286	570	4	.	.	PUNCT
inlawrev-2286	571	1	'	'	PUNCT
inlawrev-2286	571	2	^^m	^^m	PROPN
inlawrev-2286	571	3	§	§	PROPN
inlawrev-2286	571	4	6	6	NUM
inlawrev-2286	571	5	-	-	SYM
inlawrev-2286	571	6	2	2	NUM
inlawrev-2286	571	7	-	-	PUNCT
inlawrev-2286	571	8	l-15(b	l-15(b	NOUN
inlawrev-2286	571	9	)	)	PUNCT
inlawrev-2286	571	10	.	.	PUNCT
inlawrev-2286	572	1	formerly	formerly	ADV
inlawrev-2286	572	2	,	,	PUNCT
inlawrev-2286	572	3	quarterly	quarterly	ADJ
inlawrev-2286	572	4	returns	return	NOUN
inlawrev-2286	572	5	were	be	AUX
inlawrev-2286	572	6	required	require	VERB
inlawrev-2286	572	7	when	when	SCONJ
inlawrev-2286	572	8	the	the	DET
inlawrev-2286	572	9	tax	tax	NOUN
inlawrev-2286	572	10	liability	liability	NOUN
inlawrev-2286	572	11	for	for	ADP
inlawrev-2286	572	12	a	a	DET
inlawrev-2286	572	13	quarter	quarter	NOUN
inlawrev-2286	572	14	exceeded	exceed	VERB
inlawrev-2286	572	15	$	$	SYM
inlawrev-2286	572	16	25	25	NUM
inlawrev-2286	572	17	.	.	PUNCT
inlawrev-2286	573	1	i	i	PRON
inlawrev-2286	573	2	d.	d.	PROPN
inlawrev-2286	573	3	§	§	PROPN
inlawrev-2286	573	4	6	6	NUM
inlawrev-2286	573	5	-	-	SYM
inlawrev-2286	573	6	2	2	NUM
inlawrev-2286	573	7	-	-	PUNCT
inlawrev-2286	573	8	l-15(b	l-15(b	NOUN
inlawrev-2286	573	9	)	)	PUNCT
inlawrev-2286	573	10	(	(	PUNCT
inlawrev-2286	573	11	1976	1976	NUM
inlawrev-2286	573	12	)	)	PUNCT
inlawrev-2286	573	13	(	(	PUNCT
inlawrev-2286	573	14	amended	amend	VERB
inlawrev-2286	573	15	1977	1977	NUM
inlawrev-2286	573	16	)	)	PUNCT
inlawrev-2286	573	17	.	.	PUNCT
inlawrev-2286	574	1	'	'	PUNCT
inlawrev-2286	574	2	^m	^m	PRON
inlawrev-2286	574	3	§	§	VERB
inlawrev-2286	574	4	§	§	PROPN
inlawrev-2286	574	5	6	6	NUM
inlawrev-2286	574	6	-	-	SYM
inlawrev-2286	574	7	2	2	NUM
inlawrev-2286	574	8	-	-	PUNCT
inlawrev-2286	574	9	l-15(d	l-15(d	NOUN
inlawrev-2286	574	10	)	)	PUNCT
inlawrev-2286	574	11	,	,	PUNCT
inlawrev-2286	574	12	-16(b	-16(b	NOUN
inlawrev-2286	574	13	)	)	PUNCT
inlawrev-2286	574	14	(	(	PUNCT
inlawrev-2286	574	15	supp	supp	PROPN
inlawrev-2286	574	16	.	.	PUNCT
inlawrev-2286	574	17	1977	1977	NUM
inlawrev-2286	574	18	)	)	PUNCT
inlawrev-2286	574	19	.	.	PUNCT
inlawrev-2286	575	1	'	'	PUNCT
inlawrev-2286	575	2	"	"	PUNCT
inlawrev-2286	575	3	m	m	VERB
inlawrev-2286	575	4	§	§	VERB
inlawrev-2286	575	5	6	6	NUM
inlawrev-2286	575	6	-	-	SYM
inlawrev-2286	575	7	3	3	NUM
inlawrev-2286	575	8	-	-	PUNCT
inlawrev-2286	575	9	4	4	NUM
inlawrev-2286	575	10	-	-	NUM
inlawrev-2286	575	11	2(e	2(e	NUM
inlawrev-2286	575	12	)	)	PUNCT
inlawrev-2286	575	13	.	.	PUNCT
inlawrev-2286	575	14	'	'	PUNCT
inlawrev-2286	576	1	"	"	PUNCT
inlawrev-2286	576	2	m	m	AUX
inlawrev-2286	576	3	§	§	VERB
inlawrev-2286	576	4	6	6	NUM
inlawrev-2286	576	5	-	-	SYM
inlawrev-2286	576	6	3	3	NUM
inlawrev-2286	576	7	-	-	PUNCT
inlawrev-2286	576	8	4	4	NUM
inlawrev-2286	576	9	-	-	SYM
inlawrev-2286	576	10	6	6	NUM
inlawrev-2286	576	11	.	.	PUNCT
inlawrev-2286	576	12	'	'	PUNCT
inlawrev-2286	576	13	^'i.r.c	^'i.r.c	PRON
inlawrev-2286	576	14	.	.	PUNCT
inlawrev-2286	577	1	§	§	PROPN
inlawrev-2286	577	2	6501(e)(1)(a	6501(e)(1)(a	NUM
inlawrev-2286	577	3	)	)	PUNCT
inlawrev-2286	577	4	.	.	PUNCT
inlawrev-2286	578	1	1977	1977	NUM
inlawrev-2286	578	2	]	]	PUNCT
inlawrev-2286	579	1	surveytorts	surveytort	VERB
inlawrev-2286	579	2	313	313	NUM
inlawrev-2286	579	3	come	come	VERB
inlawrev-2286	579	4	tax	tax	NOUN
inlawrev-2286	579	5	is	be	AUX
inlawrev-2286	579	6	now	now	ADV
inlawrev-2286	579	7	a	a	DET
inlawrev-2286	579	8	part	part	NOUN
inlawrev-2286	579	9	of	of	ADP
inlawrev-2286	579	10	state	state	NOUN
inlawrev-2286	579	11	tax	tax	NOUN
inlawrev-2286	579	12	practice	practice	NOUN
inlawrev-2286	579	13	.	.	PUNCT
inlawrev-2286	580	1	by	by	ADP
inlawrev-2286	580	2	the	the	DET
inlawrev-2286	580	3	new	new	ADJ
inlawrev-2286	580	4	statute	statute	NOUN
inlawrev-2286	580	5	,	,	PUNCT
inlawrev-2286	580	6	the	the	DET
inlawrev-2286	580	7	standard	standard	ADJ
inlawrev-2286	580	8	three	three	NUM
inlawrev-2286	580	9	-	-	PUNCT
inlawrev-2286	580	10	year	year	NOUN
inlawrev-2286	580	11	statute	statute	NOUN
inlawrev-2286	580	12	of	of	ADP
inlawrev-2286	580	13	limitations	limitation	NOUN
inlawrev-2286	580	14	does	do	AUX
inlawrev-2286	580	15	not	not	PART
inlawrev-2286	580	16	apply	apply	VERB
inlawrev-2286	580	17	when	when	SCONJ
inlawrev-2286	580	18	a	a	DET
inlawrev-2286	580	19	taxpayer	taxpayer	NOUN
inlawrev-2286	580	20	omits	omit	VERB
inlawrev-2286	580	21	an	an	DET
inlawrev-2286	580	22	amount	amount	NOUN
inlawrev-2286	580	23	properly	properly	ADV
inlawrev-2286	580	24	includible	includible	ADJ
inlawrev-2286	580	25	in	in	ADP
inlawrev-2286	580	26	his	his	PRON
inlawrev-2286	580	27	gross	gross	ADJ
inlawrev-2286	580	28	income	income	NOUN
inlawrev-2286	580	29	that	that	PRON
inlawrev-2286	580	30	is	be	AUX
inlawrev-2286	580	31	in	in	ADP
inlawrev-2286	580	32	excess	excess	NOUN
inlawrev-2286	580	33	of	of	ADP
inlawrev-2286	580	34	twenty	twenty	NUM
inlawrev-2286	580	35	-	-	PUNCT
inlawrev-2286	580	36	five	five	NUM
inlawrev-2286	580	37	percent	percent	NOUN
inlawrev-2286	580	38	of	of	ADP
inlawrev-2286	580	39	the	the	DET
inlawrev-2286	580	40	amount	amount	NOUN
inlawrev-2286	580	41	of	of	ADP
inlawrev-2286	580	42	gross	gross	ADJ
inlawrev-2286	580	43	income	income	NOUN
inlawrev-2286	580	44	stated	state	VERB
inlawrev-2286	580	45	in	in	ADP
inlawrev-2286	580	46	the	the	DET
inlawrev-2286	580	47	return	return	NOUN
inlawrev-2286	580	48	.	.	PUNCT
inlawrev-2286	580	49	'	'	PUNCT
inlawrev-2286	581	1	"	"	PUNCT
inlawrev-2286	581	2	"	"	PUNCT
inlawrev-2286	581	3	in	in	ADP
inlawrev-2286	581	4	such	such	ADJ
inlawrev-2286	581	5	cases	case	NOUN
inlawrev-2286	581	6	,	,	PUNCT
inlawrev-2286	581	7	a	a	DET
inlawrev-2286	581	8	six	six	NUM
inlawrev-2286	581	9	-	-	PUNCT
inlawrev-2286	581	10	year	year	NOUN
inlawrev-2286	581	11	statute	statute	NOUN
inlawrev-2286	581	12	of	of	ADP
inlawrev-2286	581	13	limitations	limitation	NOUN
inlawrev-2286	581	14	applies	apply	VERB
inlawrev-2286	581	15	.	.	PUNCT
inlawrev-2286	581	16	'	'	PUNCT
inlawrev-2286	581	17	"	"	PUNCT
inlawrev-2286	581	18	in	in	ADP
inlawrev-2286	581	19	what	what	PRON
inlawrev-2286	581	20	could	could	AUX
inlawrev-2286	581	21	prove	prove	VERB
inlawrev-2286	581	22	to	to	PART
inlawrev-2286	581	23	be	be	AUX
inlawrev-2286	581	24	a	a	DET
inlawrev-2286	581	25	very	very	ADV
inlawrev-2286	581	26	significant	significant	ADJ
inlawrev-2286	581	27	enactment	enactment	NOUN
inlawrev-2286	581	28	,	,	PUNCT
inlawrev-2286	581	29	inasmuch	inasmuch	ADJ
inlawrev-2286	581	30	as	as	SCONJ
inlawrev-2286	581	31	the	the	DET
inlawrev-2286	581	32	gross	gross	ADJ
inlawrev-2286	581	33	income	income	NOUN
inlawrev-2286	581	34	tax	tax	NOUN
inlawrev-2286	581	35	regulations	regulation	NOUN
inlawrev-2286	581	36	are	be	AUX
inlawrev-2286	581	37	often	often	ADV
inlawrev-2286	581	38	altered	alter	VERB
inlawrev-2286	581	39	,	,	PUNCT
inlawrev-2286	581	40	the	the	DET
inlawrev-2286	581	41	1977	1977	NUM
inlawrev-2286	581	42	general	general	ADJ
inlawrev-2286	581	43	assembly	assembly	NOUN
inlawrev-2286	581	44	placed	place	VERB
inlawrev-2286	581	45	an	an	DET
inlawrev-2286	581	46	effective	effective	ADJ
inlawrev-2286	581	47	restriction	restriction	NOUN
inlawrev-2286	581	48	on	on	ADP
inlawrev-2286	581	49	the	the	DET
inlawrev-2286	581	50	applicability	applicability	NOUN
inlawrev-2286	581	51	of	of	ADP
inlawrev-2286	581	52	gross	gross	ADJ
inlawrev-2286	581	53	income	income	NOUN
inlawrev-2286	581	54	tax	tax	NOUN
inlawrev-2286	581	55	regulations	regulation	NOUN
inlawrev-2286	581	56	.	.	PUNCT
inlawrev-2286	582	1	beginning	begin	VERB
inlawrev-2286	582	2	on	on	ADP
inlawrev-2286	582	3	may	may	PROPN
inlawrev-2286	582	4	26	26	NUM
inlawrev-2286	582	5	,	,	PUNCT
inlawrev-2286	582	6	1977	1977	NUM
inlawrev-2286	582	7	,	,	PUNCT
inlawrev-2286	582	8	all	all	DET
inlawrev-2286	582	9	changes	change	NOUN
inlawrev-2286	582	10	in	in	ADP
inlawrev-2286	582	11	the	the	DET
inlawrev-2286	582	12	interpretations	interpretation	NOUN
inlawrev-2286	582	13	of	of	ADP
inlawrev-2286	582	14	the	the	DET
inlawrev-2286	582	15	gross	gross	ADJ
inlawrev-2286	582	16	income	income	NOUN
inlawrev-2286	582	17	tax	tax	NOUN
inlawrev-2286	582	18	law	law	NOUN
inlawrev-2286	582	19	by	by	ADP
inlawrev-2286	582	20	the	the	DET
inlawrev-2286	582	21	department	department	PROPN
inlawrev-2286	582	22	of	of	ADP
inlawrev-2286	582	23	revenue	revenue	NOUN
inlawrev-2286	582	24	that	that	PRON
inlawrev-2286	582	25	could	could	AUX
inlawrev-2286	582	26	increase	increase	VERB
inlawrev-2286	582	27	a	a	DET
inlawrev-2286	582	28	taxpayer	taxpayer	NOUN
inlawrev-2286	582	29	's	's	PART
inlawrev-2286	582	30	liability	liability	NOUN
inlawrev-2286	582	31	under	under	ADP
inlawrev-2286	582	32	the	the	DET
inlawrev-2286	582	33	gross	gross	ADJ
inlawrev-2286	582	34	income	income	NOUN
inlawrev-2286	582	35	tax	tax	NOUN
inlawrev-2286	582	36	law	law	NOUN
inlawrev-2286	582	37	must	must	AUX
inlawrev-2286	582	38	be	be	AUX
inlawrev-2286	582	39	stated	state	VERB
inlawrev-2286	582	40	in	in	ADP
inlawrev-2286	582	41	rules	rule	NOUN
inlawrev-2286	582	42	or	or	CCONJ
inlawrev-2286	582	43	regulations	regulation	NOUN
inlawrev-2286	582	44	duly	duly	ADV
inlawrev-2286	582	45	promulgated	promulgate	VERB
inlawrev-2286	582	46	in	in	ADP
inlawrev-2286	582	47	the	the	DET
inlawrev-2286	582	48	manner	manner	NOUN
inlawrev-2286	582	49	by	by	ADP
inlawrev-2286	582	50	which	which	PRON
inlawrev-2286	582	51	other	other	ADJ
inlawrev-2286	582	52	state	state	NOUN
inlawrev-2286	582	53	administrative	administrative	ADJ
inlawrev-2286	582	54	agencies	agency	NOUN
inlawrev-2286	582	55	must	must	AUX
inlawrev-2286	582	56	proceed	proceed	VERB
inlawrev-2286	582	57	.	.	PUNCT
inlawrev-2286	583	1	'*^	'*^	PROPN
inlawrev-2286	583	2	furthermore	furthermore	ADV
inlawrev-2286	583	3	,	,	PUNCT
inlawrev-2286	583	4	changes	change	NOUN
inlawrev-2286	583	5	in	in	ADP
inlawrev-2286	583	6	departmental	departmental	ADJ
inlawrev-2286	583	7	interpretation	interpretation	NOUN
inlawrev-2286	583	8	of	of	ADP
inlawrev-2286	583	9	the	the	DET
inlawrev-2286	583	10	gross	gross	ADJ
inlawrev-2286	583	11	income	income	NOUN
inlawrev-2286	583	12	tax	tax	NOUN
inlawrev-2286	583	13	law	law	NOUN
inlawrev-2286	583	14	that	that	PRON
inlawrev-2286	583	15	could	could	AUX
inlawrev-2286	583	16	result	result	VERB
inlawrev-2286	583	17	in	in	ADP
inlawrev-2286	583	18	an	an	DET
inlawrev-2286	583	19	increase	increase	NOUN
inlawrev-2286	583	20	of	of	ADP
inlawrev-2286	583	21	a	a	DET
inlawrev-2286	583	22	taxpayer	taxpayer	NOUN
inlawrev-2286	583	23	's	's	PART
inlawrev-2286	583	24	gross	gross	ADJ
inlawrev-2286	583	25	income	income	NOUN
inlawrev-2286	583	26	liability	liability	NOUN
inlawrev-2286	583	27	may	may	AUX
inlawrev-2286	583	28	in	in	ADP
inlawrev-2286	583	29	no	no	DET
inlawrev-2286	583	30	event	event	NOUN
inlawrev-2286	583	31	take	take	VERB
inlawrev-2286	583	32	effect	effect	NOUN
inlawrev-2286	583	33	prior	prior	ADV
inlawrev-2286	583	34	to	to	ADP
inlawrev-2286	583	35	the	the	DET
inlawrev-2286	583	36	date	date	NOUN
inlawrev-2286	583	37	on	on	ADP
inlawrev-2286	583	38	which	which	PRON
inlawrev-2286	583	39	such	such	ADJ
inlawrev-2286	583	40	change	change	NOUN
inlawrev-2286	583	41	is	be	AUX
inlawrev-2286	583	42	duly	duly	ADV
inlawrev-2286	583	43	promulgated	promulgate	VERB
inlawrev-2286	583	44	in	in	ADP
inlawrev-2286	583	45	a	a	DET
inlawrev-2286	583	46	rule	rule	NOUN
inlawrev-2286	583	47	or	or	CCONJ
inlawrev-2286	583	48	regulation	regulation	NOUN
inlawrev-2286	583	49	.	.	PUNCT
inlawrev-2286	584	1	'	'	PUNCT
inlawrev-2286	584	2	®	®	NOUN
inlawrev-2286	584	3	'	'	PUNCT
inlawrev-2286	584	4	xvii	xvii	PROPN
inlawrev-2286	584	5	.	.	PUNCT
inlawrev-2286	585	1	torts	torts	PROPN
inlawrev-2286	585	2	cory	cory	PROPN
inlawrev-2286	585	3	brundage	brundage	PROPN
inlawrev-2286	585	4	*	*	PROPN
inlawrev-2286	585	5	lynn	lynn	PROPN
inlawrev-2286	585	6	brundage	brundage	PROPN
inlawrev-2286	585	7	*	*	PROPN
inlawrev-2286	585	8	*	*	PUNCT
inlawrev-2286	585	9	as	as	SCONJ
inlawrev-2286	585	10	has	have	AUX
inlawrev-2286	585	11	been	be	AUX
inlawrev-2286	585	12	the	the	DET
inlawrev-2286	585	13	case	case	NOUN
inlawrev-2286	585	14	for	for	ADP
inlawrev-2286	585	15	the	the	DET
inlawrev-2286	585	16	past	past	ADJ
inlawrev-2286	585	17	few	few	ADJ
inlawrev-2286	585	18	years	year	NOUN
inlawrev-2286	585	19	,	,	PUNCT
inlawrev-2286	585	20	the	the	DET
inlawrev-2286	585	21	most	most	ADV
inlawrev-2286	585	22	dramatic	dramatic	ADJ
inlawrev-2286	585	23	developments	development	NOUN
inlawrev-2286	585	24	in	in	ADP
inlawrev-2286	585	25	the	the	DET
inlawrev-2286	585	26	law	law	NOUN
inlawrev-2286	585	27	of	of	ADP
inlawrev-2286	585	28	torts	tort	NOUN
inlawrev-2286	585	29	have	have	AUX
inlawrev-2286	585	30	taken	take	VERB
inlawrev-2286	585	31	place	place	NOUN
inlawrev-2286	585	32	in	in	ADP
inlawrev-2286	585	33	the	the	DET
inlawrev-2286	585	34	products	product	NOUN
inlawrev-2286	585	35	liability	liability	NOUN
inlawrev-2286	585	36	area	area	NOUN
inlawrev-2286	585	37	.	.	PUNCT
inlawrev-2286	586	1	those	those	DET
inlawrev-2286	586	2	developments	development	NOUN
inlawrev-2286	586	3	are	be	AUX
inlawrev-2286	586	4	thoroughly	thoroughly	ADV
inlawrev-2286	586	5	discussed	discuss	VERB
inlawrev-2286	586	6	in	in	ADP
inlawrev-2286	586	7	a	a	DET
inlawrev-2286	586	8	recent	recent	ADJ
inlawrev-2286	586	9	symposium	symposium	NOUN
inlawrev-2286	586	10	in	in	ADP
inlawrev-2286	586	11	the	the	DET
inlawrev-2286	586	12	indiana	indiana	PROPN
inlawrev-2286	586	13	law	law	PROPN
inlawrev-2286	586	14	review^	review^	NOUN
inlawrev-2286	586	15	and	and	CCONJ
inlawrev-2286	586	16	in	in	ADP
inlawrev-2286	586	17	another	another	DET
inlawrev-2286	586	18	article	article	NOUN
inlawrev-2286	586	19	in	in	ADP
inlawrev-2286	586	20	this	this	DET
inlawrev-2286	586	21	survey	survey	NOUN
inlawrev-2286	586	22	.	.	PUNCT
inlawrev-2286	587	1	the	the	DET
inlawrev-2286	587	2	purpose	purpose	NOUN
inlawrev-2286	587	3	of	of	ADP
inlawrev-2286	587	4	this	this	DET
inlawrev-2286	587	5	review	review	NOUN
inlawrev-2286	587	6	is	be	AUX
inlawrev-2286	587	7	to	to	PART
inlawrev-2286	587	8	discuss	discuss	VERB
inlawrev-2286	587	9	the	the	DET
inlawrev-2286	587	10	"	"	PUNCT
inlawrev-2286	587	11	traditional	traditional	ADJ
inlawrev-2286	587	12	"	"	PUNCT
inlawrev-2286	587	13	tort	tort	NOUN
inlawrev-2286	587	14	cases	case	NOUN
inlawrev-2286	587	15	decided	decide	VERB
inlawrev-2286	587	16	during	during	ADP
inlawrev-2286	587	17	the	the	DET
inlawrev-2286	587	18	survey	survey	NOUN
inlawrev-2286	587	19	period	period	NOUN
inlawrev-2286	587	20	that	that	PRON
inlawrev-2286	587	21	are	be	AUX
inlawrev-2286	587	22	of	of	ADP
inlawrev-2286	587	23	interest	interest	NOUN
inlawrev-2286	587	24	to	to	ADP
inlawrev-2286	587	25	the	the	DET
inlawrev-2286	587	26	practitioner	practitioner	NOUN
inlawrev-2286	587	27	and	and	CCONJ
inlawrev-2286	587	28	the	the	DET
inlawrev-2286	587	29	scholar	scholar	NOUN
inlawrev-2286	587	30	,	,	PUNCT
inlawrev-2286	587	31	either	either	CCONJ
inlawrev-2286	587	32	because	because	SCONJ
inlawrev-2286	587	33	of	of	ADP
inlawrev-2286	587	34	their	their	PRON
inlawrev-2286	587	35	"	"	PUNCT
inlawrev-2286	587	36	°	°	PROPN
inlawrev-2286	587	37	ind	ind	NOUN
inlawrev-2286	587	38	.	.	PUNCT
inlawrev-2286	588	1	code	code	PROPN
inlawrev-2286	588	2	§	§	PROPN
inlawrev-2286	588	3	6	6	NUM
inlawrev-2286	588	4	-	-	SYM
inlawrev-2286	588	5	3	3	NUM
inlawrev-2286	588	6	-	-	PUNCT
inlawrev-2286	588	7	6	6	NUM
inlawrev-2286	588	8	-	-	PUNCT
inlawrev-2286	588	9	2(a	2(a	NUM
inlawrev-2286	588	10	)	)	PUNCT
inlawrev-2286	588	11	(	(	PUNCT
inlawrev-2286	588	12	supp	supp	PROPN
inlawrev-2286	588	13	.	.	PUNCT
inlawrev-2286	588	14	1977	1977	NUM
inlawrev-2286	588	15	)	)	PUNCT
inlawrev-2286	589	1	(	(	PUNCT
inlawrev-2286	589	2	amending	amend	VERB
inlawrev-2286	589	3	i	i	PRON
inlawrev-2286	589	4	d.	d.	PROPN
inlawrev-2286	589	5	§	§	PROPN
inlawrev-2286	589	6	6	6	NUM
inlawrev-2286	589	7	-	-	SYM
inlawrev-2286	589	8	3	3	NUM
inlawrev-2286	589	9	-	-	PUNCT
inlawrev-2286	589	10	6	6	NUM
inlawrev-2286	589	11	-	-	SYM
inlawrev-2286	589	12	2	2	NUM
inlawrev-2286	589	13	(	(	PUNCT
inlawrev-2286	589	14	1976	1976	NUM
inlawrev-2286	589	15	)	)	PUNCT
inlawrev-2286	589	16	)	)	PUNCT
inlawrev-2286	589	17	.	.	PUNCT
inlawrev-2286	590	1	'	'	PUNCT
inlawrev-2286	590	2	"	"	PUNCT
inlawrev-2286	590	3	i	i	PRON
inlawrev-2286	590	4	d.	d.	PROPN
inlawrev-2286	590	5	^'^id	^'^id	NUM
inlawrev-2286	590	6	.	.	PUNCT
inlawrev-2286	591	1	§	§	PROPN
inlawrev-2286	591	2	6	6	NUM
inlawrev-2286	591	3	-	-	SYM
inlawrev-2286	591	4	2	2	NUM
inlawrev-2286	591	5	-	-	PUNCT
inlawrev-2286	591	6	l-34(d	l-34(d	NOUN
inlawrev-2286	591	7	)	)	PUNCT
inlawrev-2286	591	8	.	.	PUNCT
inlawrev-2286	592	1	rules	rule	NOUN
inlawrev-2286	592	2	and	and	CCONJ
inlawrev-2286	592	3	regulations	regulation	NOUN
inlawrev-2286	592	4	are	be	AUX
inlawrev-2286	592	5	"	"	PUNCT
inlawrev-2286	592	6	duly	duly	ADV
inlawrev-2286	592	7	promulgated	promulgate	VERB
inlawrev-2286	592	8	"	"	PUNCT
inlawrev-2286	592	9	when	when	SCONJ
inlawrev-2286	592	10	the	the	DET
inlawrev-2286	592	11	procedure	procedure	NOUN
inlawrev-2286	592	12	outlined	outline	VERB
inlawrev-2286	592	13	in	in	ADP
inlawrev-2286	592	14	i	i	PROPN
inlawrev-2286	592	15	d.	d.	PROPN
inlawrev-2286	592	16	§	§	PROPN
inlawrev-2286	592	17	§	§	PROPN
inlawrev-2286	592	18	4	4	NUM
inlawrev-2286	592	19	-	-	SYM
inlawrev-2286	592	20	22	22	NUM
inlawrev-2286	592	21	-	-	PUNCT
inlawrev-2286	592	22	2	2	NUM
inlawrev-2286	592	23	-	-	SYM
inlawrev-2286	592	24	1	1	NUM
inlawrev-2286	592	25	to	to	ADP
inlawrev-2286	592	26	-11	-11	PUNCT
inlawrev-2286	592	27	(	(	PUNCT
inlawrev-2286	592	28	1976	1976	NUM
inlawrev-2286	592	29	)	)	PUNCT
inlawrev-2286	592	30	is	be	AUX
inlawrev-2286	592	31	followed	follow	VERB
inlawrev-2286	592	32	.	.	PUNCT
inlawrev-2286	593	1	'	'	PUNCT
inlawrev-2286	594	1	"	"	PUNCT
inlawrev-2286	594	2	i	i	PRON
inlawrev-2286	594	3	d.	d.	PROPN
inlawrev-2286	594	4	§	§	PROPN
inlawrev-2286	594	5	6	6	NUM
inlawrev-2286	594	6	-	-	SYM
inlawrev-2286	594	7	2	2	NUM
inlawrev-2286	594	8	-	-	PUNCT
inlawrev-2286	594	9	l-34(d	l-34(d	NOUN
inlawrev-2286	594	10	)	)	PUNCT
inlawrev-2286	594	11	(	(	PUNCT
inlawrev-2286	594	12	supp	supp	PROPN
inlawrev-2286	594	13	.	.	PUNCT
inlawrev-2286	594	14	1977	1977	NUM
inlawrev-2286	594	15	)	)	PUNCT
inlawrev-2286	594	16	.	.	PUNCT
inlawrev-2286	594	17	member	member	NOUN
inlawrev-2286	594	18	of	of	ADP
inlawrev-2286	594	19	the	the	DET
inlawrev-2286	594	20	indiana	indiana	PROPN
inlawrev-2286	594	21	bar	bar	PROPN
inlawrev-2286	594	22	.	.	PUNCT
inlawrev-2286	595	1	b.s	b.s	PROPN
inlawrev-2286	595	2	.	.	PROPN
inlawrev-2286	595	3	,	,	PUNCT
inlawrev-2286	595	4	indiana	indiana	PROPN
inlawrev-2286	595	5	university	university	PROPN
inlawrev-2286	595	6	,	,	PUNCT
inlawrev-2286	595	7	1969	1969	NUM
inlawrev-2286	595	8	;	;	PUNCT
inlawrev-2286	595	9	j.d	j.d	PROPN
inlawrev-2286	595	10	.	.	PROPN
inlawrev-2286	595	11	,	,	PUNCT
inlawrev-2286	595	12	indiana	indiana	PROPN
inlawrev-2286	595	13	university	university	PROPN
inlawrev-2286	595	14	school	school	NOUN
inlawrev-2286	595	15	of	of	ADP
inlawrev-2286	595	16	law	law	NOUN
inlawrev-2286	595	17	—	—	PUNCT
inlawrev-2286	595	18	bloomington	bloomington	PROPN
inlawrev-2286	595	19	,	,	PUNCT
inlawrev-2286	595	20	1972	1972	NUM
inlawrev-2286	595	21	;	;	PUNCT
inlawrev-2286	595	22	ll.m	ll.m	X
inlawrev-2286	595	23	.	.	PUNCT
inlawrev-2286	595	24	,	,	PUNCT
inlawrev-2286	595	25	harvard	harvard	PROPN
inlawrev-2286	595	26	law	law	PROPN
inlawrev-2286	595	27	school	school	NOUN
inlawrev-2286	595	28	,	,	PUNCT
inlawrev-2286	595	29	1973	1973	NUM
inlawrev-2286	595	30	.	.	PUNCT
inlawrev-2286	596	1	*	*	PUNCT
inlawrev-2286	596	2	*	*	PUNCT
inlawrev-2286	596	3	member	member	NOUN
inlawrev-2286	596	4	of	of	ADP
inlawrev-2286	596	5	the	the	DET
inlawrev-2286	596	6	indiana	indiana	PROPN
inlawrev-2286	596	7	bar	bar	PROPN
inlawrev-2286	596	8	.	.	PUNCT
inlawrev-2286	597	1	a.b	a.b	PROPN
inlawrev-2286	597	2	.	.	PROPN
inlawrev-2286	597	3	,	,	PUNCT
inlawrev-2286	597	4	indiana	indiana	PROPN
inlawrev-2286	597	5	university	university	PROPN
inlawrev-2286	597	6	,	,	PUNCT
inlawrev-2286	597	7	1972	1972	NUM
inlawrev-2286	597	8	;	;	PUNCT
inlawrev-2286	597	9	j.d	j.d	PROPN
inlawrev-2286	597	10	.	.	PROPN
inlawrev-2286	597	11	,	,	PUNCT
inlawrev-2286	597	12	indiana	indiana	PROPN
inlawrev-2286	597	13	university	university	PROPN
inlawrev-2286	597	14	school	school	NOUN
inlawrev-2286	597	15	of	of	ADP
inlawrev-2286	597	16	law	law	NOUN
inlawrev-2286	597	17	—	—	PUNCT
inlawrev-2286	597	18	indianapolis	indianapolis	PROPN
inlawrev-2286	597	19	,	,	PUNCT
inlawrev-2286	597	20	1977	1977	NUM
inlawrev-2286	597	21	.	.	PUNCT
inlawrev-2286	598	1	'	'	PUNCT
inlawrev-2286	598	2	see	see	VERB
inlawrev-2286	598	3	generally	generally	ADV
inlawrev-2286	598	4	symposium	symposium	NOUN
inlawrev-2286	598	5	:	:	PUNCT
inlawrev-2286	598	6	1977	1977	NUM
inlawrev-2286	598	7	products	product	NOUN
inlawrev-2286	598	8	liability	liability	NOUN
inlawrev-2286	598	9	institute	institute	NOUN
inlawrev-2286	598	10	,	,	PUNCT
inlawrev-2286	598	11	10	10	NUM
inlawrev-2286	598	12	ind	ind	NOUN
inlawrev-2286	598	13	.	.	PUNCT
inlawrev-2286	599	1	l.	l.	PROPN
inlawrev-2286	599	2	rev	rev	PROPN
inlawrev-2286	599	3	.	.	PROPN
inlawrev-2286	599	4	753	753	NUM
inlawrev-2286	599	5	(	(	PUNCT
inlawrev-2286	599	6	1977	1977	NUM
inlawrev-2286	599	7	)	)	PUNCT
inlawrev-2286	599	8	.	.	PUNCT