id	sid	tid	token	lemma	pos
inlawrev-2303	1	1	indiana	indiana	PROPN
inlawrev-2303	1	2	law	law	PROPN
inlawrev-2303	1	3	review	review	PROPN
inlawrev-2303	1	4	xotes	xote	NOUN
inlawrev-2303	1	5	reasonable	reasonable	ADJ
inlawrev-2303	1	6	cause	cause	NOUN
inlawrev-2303	1	7	for	for	ADP
inlawrev-2303	1	8	the	the	DET
inlawrev-2303	1	9	late	late	ADJ
inlawrev-2303	1	10	filing	filing	NOUN
inlawrev-2303	1	11	of	of	ADP
inlawrev-2303	1	12	estate	estate	NOUN
inlawrev-2303	1	13	tax	tax	NOUN
inlawrev-2303	1	14	returns	return	NOUN
inlawrev-2303	1	15	if	if	SCONJ
inlawrev-2303	1	16	a	a	DET
inlawrev-2303	1	17	federal	federal	ADJ
inlawrev-2303	1	18	estate	estate	NOUN
inlawrev-2303	1	19	tax	tax	NOUN
inlawrev-2303	1	20	return	return	NOUN
inlawrev-2303	1	21	is	be	AUX
inlawrev-2303	1	22	required	require	VERB
inlawrev-2303	1	23	,	,	PUNCT
inlawrev-2303	1	24	it	it	PRON
inlawrev-2303	1	25	must	must	AUX
inlawrev-2303	1	26	be	be	AUX
inlawrev-2303	1	27	filed	file	VERB
inlawrev-2303	1	28	within	within	ADP
inlawrev-2303	1	29	nine	nine	NUM
inlawrev-2303	1	30	months	month	NOUN
inlawrev-2303	1	31	of	of	ADP
inlawrev-2303	1	32	the	the	DET
inlawrev-2303	1	33	decedent	decedent	NOUN
inlawrev-2303	1	34	's	's	PART
inlawrev-2303	1	35	death	death	NOUN
inlawrev-2303	1	36	.	.	PUNCT
inlawrev-2303	1	37	'	'	PUNCT
inlawrev-2303	2	1	a	a	DET
inlawrev-2303	2	2	late	late	ADJ
inlawrev-2303	2	3	return	return	NOUN
inlawrev-2303	2	4	is	be	AUX
inlawrev-2303	2	5	subject	subject	ADJ
inlawrev-2303	2	6	to	to	ADP
inlawrev-2303	2	7	penalties	penalty	NOUN
inlawrev-2303	2	8	based	base	VERB
inlawrev-2303	2	9	on	on	ADP
inlawrev-2303	2	10	the	the	DET
inlawrev-2303	2	11	amount	amount	NOUN
inlawrev-2303	2	12	of	of	ADP
inlawrev-2303	2	13	tax	tax	NOUN
inlawrev-2303	2	14	and	and	CCONJ
inlawrev-2303	2	15	length	length	NOUN
inlawrev-2303	2	16	of	of	ADP
inlawrev-2303	2	17	delay	delay	NOUN
inlawrev-2303	2	18	.^	.^	PROPN
inlawrev-2303	2	19	fines	fine	NOUN
inlawrev-2303	2	20	will	will	AUX
inlawrev-2303	2	21	be	be	AUX
inlawrev-2303	2	22	imposed	impose	VERB
inlawrev-2303	2	23	unless	unless	SCONJ
inlawrev-2303	2	24	the	the	DET
inlawrev-2303	2	25	taxpayer	taxpayer	NOUN
inlawrev-2303	2	26	establishes	establish	VERB
inlawrev-2303	2	27	that	that	SCONJ
inlawrev-2303	2	28	the	the	DET
inlawrev-2303	2	29	delinquency	delinquency	NOUN
inlawrev-2303	2	30	was	be	AUX
inlawrev-2303	2	31	due	due	ADJ
inlawrev-2303	2	32	to	to	ADP
inlawrev-2303	2	33	reasonable	reasonable	ADJ
inlawrev-2303	2	34	cause	cause	NOUN
inlawrev-2303	2	35	,	,	PUNCT
inlawrev-2303	2	36	and	and	CCONJ
inlawrev-2303	2	37	not	not	PART
inlawrev-2303	2	38	to	to	PART
inlawrev-2303	2	39	willful	willful	ADJ
inlawrev-2303	2	40	neglect	neglect	NOUN
inlawrev-2303	2	41	.	.	PUNCT
inlawrev-2303	2	42	'	'	PUNCT
inlawrev-2303	3	1	although	although	SCONJ
inlawrev-2303	3	2	the	the	DET
inlawrev-2303	3	3	executor	executor	NOUN
inlawrev-2303	3	4	is	be	AUX
inlawrev-2303	3	5	technically	technically	ADV
inlawrev-2303	3	6	responsible	responsible	ADJ
inlawrev-2303	3	7	for	for	ADP
inlawrev-2303	3	8	filing,^	filing,^	NOUN
inlawrev-2303	3	9	his	his	PRON
inlawrev-2303	3	10	attorney	attorney	NOUN
inlawrev-2303	3	11	generally	generally	ADV
inlawrev-2303	3	12	prepares	prepare	VERB
inlawrev-2303	3	13	and	and	CCONJ
inlawrev-2303	3	14	mails	mail	VERB
inlawrev-2303	3	15	the	the	DET
inlawrev-2303	3	16	return	return	NOUN
inlawrev-2303	3	17	.	.	PUNCT
inlawrev-2303	4	1	*	*	PUNCT
inlawrev-2303	4	2	thus	thus	ADV
inlawrev-2303	4	3	,	,	PUNCT
inlawrev-2303	4	4	a	a	DET
inlawrev-2303	4	5	dilatory	dilatory	ADJ
inlawrev-2303	4	6	lawyer	lawyer	NOUN
inlawrev-2303	4	7	may	may	AUX
inlawrev-2303	4	8	find	find	VERB
inlawrev-2303	4	9	himself	himself	PRON
inlawrev-2303	4	10	faced	face	VERB
inlawrev-2303	4	11	with	with	ADP
inlawrev-2303	4	12	an	an	DET
inlawrev-2303	4	13	outraged	outraged	ADJ
inlawrev-2303	4	14	executor	executor	NOUN
inlawrev-2303	4	15	on	on	ADP
inlawrev-2303	4	16	one	one	NUM
inlawrev-2303	4	17	hand	hand	NOUN
inlawrev-2303	4	18	and	and	CCONJ
inlawrev-2303	4	19	penalties	penalty	NOUN
inlawrev-2303	4	20	that	that	PRON
inlawrev-2303	4	21	exceed	exceed	VERB
inlawrev-2303	4	22	his	his	PRON
inlawrev-2303	4	23	fees	fee	NOUN
inlawrev-2303	4	24	on	on	ADP
inlawrev-2303	4	25	the	the	DET
inlawrev-2303	4	26	other	other	ADJ
inlawrev-2303	4	27	.	.	PUNCT
inlawrev-2303	5	1	in	in	ADP
inlawrev-2303	5	2	order	order	NOUN
inlawrev-2303	5	3	to	to	PART
inlawrev-2303	5	4	avoid	avoid	VERB
inlawrev-2303	5	5	a	a	DET
inlawrev-2303	5	6	possible	possible	ADJ
inlawrev-2303	5	7	malpractice	malpractice	NOUN
inlawrev-2303	5	8	suit	suit	NOUN
inlawrev-2303	5	9	,	,	PUNCT
inlawrev-2303	5	10	the	the	DET
inlawrev-2303	5	11	legal	legal	ADJ
inlawrev-2303	5	12	representative	representative	NOUN
inlawrev-2303	5	13	may	may	AUX
inlawrev-2303	5	14	decide	decide	VERB
inlawrev-2303	5	15	to	to	PART
inlawrev-2303	5	16	assume	assume	VERB
inlawrev-2303	5	17	'	'	PUNCT
inlawrev-2303	5	18	"	"	PUNCT
inlawrev-2303	5	19	returns	return	NOUN
inlawrev-2303	5	20	made	make	VERB
inlawrev-2303	5	21	under	under	ADP
inlawrev-2303	5	22	section	section	NOUN
inlawrev-2303	5	23	6018(a	6018(a	ADP
inlawrev-2303	5	24	)	)	PUNCT
inlawrev-2303	5	25	.	.	PUNCT
inlawrev-2303	5	26	.	.	PUNCT
inlawrev-2303	6	1	.	.	PUNCT
inlawrev-2303	7	1	shall	shall	AUX
inlawrev-2303	7	2	be	be	AUX
inlawrev-2303	7	3	filed	file	VERB
inlawrev-2303	7	4	within	within	ADP
inlawrev-2303	7	5	9	9	NUM
inlawrev-2303	7	6	months	month	NOUN
inlawrev-2303	7	7	after	after	ADP
inlawrev-2303	7	8	the	the	DET
inlawrev-2303	7	9	date	date	NOUN
inlawrev-2303	7	10	of	of	ADP
inlawrev-2303	7	11	the	the	DET
inlawrev-2303	7	12	decedent	decedent	NOUN
inlawrev-2303	7	13	's	's	PART
inlawrev-2303	7	14	death	death	NOUN
inlawrev-2303	7	15	.	.	PUNCT
inlawrev-2303	7	16	"	"	PUNCT
inlawrev-2303	7	17	i.r.c	i.r.c	NOUN
inlawrev-2303	7	18	.	.	PUNCT
inlawrev-2303	8	1	§	§	PROPN
inlawrev-2303	8	2	6075(a	6075(a	NOUN
inlawrev-2303	8	3	)	)	PUNCT
inlawrev-2303	8	4	.	.	PUNCT
inlawrev-2303	9	1	prior	prior	ADJ
inlawrev-2303	9	2	law	law	NOUN
inlawrev-2303	9	3	required	require	VERB
inlawrev-2303	9	4	that	that	SCONJ
inlawrev-2303	9	5	an	an	DET
inlawrev-2303	9	6	estate	estate	NOUN
inlawrev-2303	9	7	tax	tax	NOUN
inlawrev-2303	9	8	return	return	NOUN
inlawrev-2303	9	9	be	be	AUX
inlawrev-2303	9	10	filed	file	VERB
inlawrev-2303	9	11	within	within	ADP
inlawrev-2303	9	12	15	15	NUM
inlawrev-2303	9	13	months	month	NOUN
inlawrev-2303	9	14	after	after	ADP
inlawrev-2303	9	15	the	the	DET
inlawrev-2303	9	16	date	date	NOUN
inlawrev-2303	9	17	of	of	ADP
inlawrev-2303	9	18	death	death	NOUN
inlawrev-2303	9	19	.	.	PUNCT
inlawrev-2303	10	1	int	int	NOUN
inlawrev-2303	10	2	.	.	PUNCT
inlawrev-2303	11	1	rev	rev	PROPN
inlawrev-2303	11	2	.	.	PROPN
inlawrev-2303	11	3	code	code	PROPN
inlawrev-2303	11	4	of	of	ADP
inlawrev-2303	11	5	1954	1954	NUM
inlawrev-2303	11	6	,	,	PUNCT
inlawrev-2303	11	7	ch	ch	NOUN
inlawrev-2303	11	8	.	.	PROPN
inlawrev-2303	11	9	61	61	NUM
inlawrev-2303	11	10	,	,	PUNCT
inlawrev-2303	11	11	§	§	NOUN
inlawrev-2303	11	12	6075(a	6075(a	NOUN
inlawrev-2303	11	13	)	)	PUNCT
inlawrev-2303	11	14	,	,	PUNCT
inlawrev-2303	11	15	68a	68a	NOUN
inlawrev-2303	11	16	stat	stat	VERB
inlawrev-2303	11	17	.	.	PUNCT
inlawrev-2303	12	1	751	751	NUM
inlawrev-2303	12	2	.	.	PUNCT
inlawrev-2303	13	1	"	"	PUNCT
inlawrev-2303	13	2	in	in	ADP
inlawrev-2303	13	3	all	all	DET
inlawrev-2303	13	4	cases	case	NOUN
inlawrev-2303	13	5	where	where	SCONJ
inlawrev-2303	13	6	the	the	DET
inlawrev-2303	13	7	gross	gross	ADJ
inlawrev-2303	13	8	estate	estate	NOUN
inlawrev-2303	13	9	at	at	ADP
inlawrev-2303	13	10	the	the	DET
inlawrev-2303	13	11	death	death	NOUN
inlawrev-2303	13	12	of	of	ADP
inlawrev-2303	13	13	a	a	DET
inlawrev-2303	13	14	resident	resident	NOUN
inlawrev-2303	13	15	or	or	CCONJ
inlawrev-2303	13	16	citizen	citizen	NOUN
inlawrev-2303	13	17	exceeds	exceed	VERB
inlawrev-2303	13	18	$	$	SYM
inlawrev-2303	13	19	175,000	175,000	NUM
inlawrev-2303	13	20	,	,	PUNCT
inlawrev-2303	13	21	the	the	DET
inlawrev-2303	13	22	executor	executor	NOUN
inlawrev-2303	13	23	shall	shall	AUX
inlawrev-2303	13	24	make	make	VERB
inlawrev-2303	13	25	a	a	DET
inlawrev-2303	13	26	return	return	NOUN
inlawrev-2303	13	27	with	with	ADP
inlawrev-2303	13	28	respect	respect	NOUN
inlawrev-2303	13	29	to	to	ADP
inlawrev-2303	13	30	the	the	DET
inlawrev-2303	13	31	estate	estate	NOUN
inlawrev-2303	13	32	tax	tax	NOUN
inlawrev-2303	13	33	.	.	PUNCT
inlawrev-2303	13	34	.	.	PUNCT
inlawrev-2303	13	35	.	.	PUNCT
inlawrev-2303	13	36	.	.	PUNCT
inlawrev-2303	13	37	"	"	PUNCT
inlawrev-2303	14	1	tax	tax	NOUN
inlawrev-2303	14	2	reform	reform	NOUN
inlawrev-2303	14	3	act	act	NOUN
inlawrev-2303	14	4	of	of	ADP
inlawrev-2303	14	5	1976	1976	NUM
inlawrev-2303	14	6	,	,	PUNCT
inlawrev-2303	14	7	pub	pub	NOUN
inlawrev-2303	14	8	.	.	PUNCT
inlawrev-2303	15	1	l.	l.	PROPN
inlawrev-2303	15	2	no	no	INTJ
inlawrev-2303	15	3	.	.	PROPN
inlawrev-2303	16	1	94	94	NUM
inlawrev-2303	16	2	-	-	SYM
inlawrev-2303	16	3	455	455	NUM
inlawrev-2303	16	4	,	,	PUNCT
inlawrev-2303	16	5	§	§	PROPN
inlawrev-2303	16	6	2001(c)(l)(j	2001(c)(l)(j	NUM
inlawrev-2303	16	7	)	)	PUNCT
inlawrev-2303	16	8	,	,	PUNCT
inlawrev-2303	16	9	90	90	NUM
inlawrev-2303	16	10	stat	stat	NOUN
inlawrev-2303	16	11	.	.	PUNCT
inlawrev-2303	17	1	1520	1520	NUM
inlawrev-2303	17	2	.	.	PUNCT
inlawrev-2303	18	1	the	the	DET
inlawrev-2303	18	2	current	current	ADJ
inlawrev-2303	18	3	section	section	NOUN
inlawrev-2303	18	4	relates	relate	VERB
inlawrev-2303	18	5	to	to	ADP
inlawrev-2303	18	6	decedents	decedent	NOUN
inlawrev-2303	18	7	dying	die	VERB
inlawrev-2303	18	8	after	after	ADP
inlawrev-2303	18	9	december	december	PROPN
inlawrev-2303	18	10	31	31	NUM
inlawrev-2303	18	11	,	,	PUNCT
inlawrev-2303	18	12	1976	1976	NUM
inlawrev-2303	18	13	,	,	PUNCT
inlawrev-2303	18	14	with	with	ADP
inlawrev-2303	18	15	transitional	transitional	ADJ
inlawrev-2303	18	16	requirements	requirement	NOUN
inlawrev-2303	18	17	of	of	ADP
inlawrev-2303	18	18	filing	file	VERB
inlawrev-2303	18	19	an	an	DET
inlawrev-2303	18	20	estate	estate	NOUN
inlawrev-2303	18	21	tax	tax	NOUN
inlawrev-2303	18	22	return	return	NOUN
inlawrev-2303	18	23	if	if	SCONJ
inlawrev-2303	18	24	the	the	DET
inlawrev-2303	18	25	gross	gross	ADJ
inlawrev-2303	18	26	estate	estate	NOUN
inlawrev-2303	18	27	exceeds	exceed	VERB
inlawrev-2303	18	28	$	$	SYM
inlawrev-2303	18	29	120,000	120,000	NUM
inlawrev-2303	18	30	,	,	PUNCT
inlawrev-2303	18	31	$	$	SYM
inlawrev-2303	18	32	134,000	134,000	NUM
inlawrev-2303	18	33	,	,	PUNCT
inlawrev-2303	18	34	$	$	SYM
inlawrev-2303	18	35	147,000	147,000	NUM
inlawrev-2303	18	36	,	,	PUNCT
inlawrev-2303	18	37	or	or	CCONJ
inlawrev-2303	18	38	$	$	SYM
inlawrev-2303	18	39	161,000	161,000	NUM
inlawrev-2303	18	40	for	for	ADP
inlawrev-2303	18	41	decedents	decedent	NOUN
inlawrev-2303	18	42	dying	die	VERB
inlawrev-2303	18	43	in	in	ADP
inlawrev-2303	18	44	1977	1977	NUM
inlawrev-2303	18	45	,	,	PUNCT
inlawrev-2303	18	46	1978	1978	NUM
inlawrev-2303	18	47	,	,	PUNCT
inlawrev-2303	18	48	1979	1979	NUM
inlawrev-2303	18	49	,	,	PUNCT
inlawrev-2303	18	50	and	and	CCONJ
inlawrev-2303	18	51	1980	1980	NUM
inlawrev-2303	18	52	respectively	respectively	ADV
inlawrev-2303	18	53	.	.	PUNCT
inlawrev-2303	19	1	tax	tax	NOUN
inlawrev-2303	19	2	reform	reform	PROPN
inlawrev-2303	19	3	act	act	NOUN
inlawrev-2303	19	4	of	of	ADP
inlawrev-2303	19	5	1976	1976	NUM
inlawrev-2303	19	6	,	,	PUNCT
inlawrev-2303	19	7	pub	pub	NOUN
inlawrev-2303	19	8	.	.	PUNCT
inlawrev-2303	20	1	l.	l.	PROPN
inlawrev-2303	20	2	no	no	INTJ
inlawrev-2303	20	3	.	.	PROPN
inlawrev-2303	21	1	94	94	NUM
inlawrev-2303	21	2	-	-	SYM
inlawrev-2303	21	3	455	455	NUM
inlawrev-2303	21	4	,	,	PUNCT
inlawrev-2303	21	5	§	§	PROPN
inlawrev-2303	21	6	2001(c)(l)(j	2001(c)(l)(j	NUM
inlawrev-2303	21	7	)	)	PUNCT
inlawrev-2303	21	8	,	,	PUNCT
inlawrev-2303	21	9	90	90	NUM
inlawrev-2303	21	10	stat	stat	NOUN
inlawrev-2303	21	11	.	.	PUNCT
inlawrev-2303	22	1	1520	1520	NUM
inlawrev-2303	22	2	.	.	PUNCT
inlawrev-2303	23	1	prior	prior	ADJ
inlawrev-2303	23	2	law	law	NOUN
inlawrev-2303	23	3	required	require	VERB
inlawrev-2303	23	4	the	the	DET
inlawrev-2303	23	5	filing	filing	NOUN
inlawrev-2303	23	6	of	of	ADP
inlawrev-2303	23	7	an	an	DET
inlawrev-2303	23	8	estate	estate	NOUN
inlawrev-2303	23	9	tax	tax	NOUN
inlawrev-2303	23	10	return	return	NOUN
inlawrev-2303	23	11	if	if	SCONJ
inlawrev-2303	23	12	the	the	DET
inlawrev-2303	23	13	gross	gross	ADJ
inlawrev-2303	23	14	estate	estate	NOUN
inlawrev-2303	23	15	exceeded	exceed	VERB
inlawrev-2303	23	16	$	$	SYM
inlawrev-2303	23	17	60,000	60,000	NUM
inlawrev-2303	23	18	.	.	PUNCT
inlawrev-2303	24	1	int	int	NOUN
inlawrev-2303	24	2	.	.	PUNCT
inlawrev-2303	25	1	rev	rev	PROPN
inlawrev-2303	25	2	.	.	PROPN
inlawrev-2303	25	3	code	code	PROPN
inlawrev-2303	25	4	of	of	ADP
inlawrev-2303	25	5	1954	1954	NUM
inlawrev-2303	25	6	,	,	PUNCT
inlawrev-2303	25	7	ch	ch	NOUN
inlawrev-2303	25	8	.	.	PROPN
inlawrev-2303	25	9	61	61	NUM
inlawrev-2303	25	10	,	,	PUNCT
inlawrev-2303	25	11	§	§	PROPN
inlawrev-2303	25	12	6018(a	6018(a	NUM
inlawrev-2303	25	13	)	)	PUNCT
inlawrev-2303	25	14	,	,	PUNCT
inlawrev-2303	25	15	68a	68a	NOUN
inlawrev-2303	25	16	stat	stat	VERB
inlawrev-2303	25	17	.	.	PUNCT
inlawrev-2303	26	1	739	739	X
inlawrev-2303	26	2	.	.	PUNCT
inlawrev-2303	27	1	all	all	DET
inlawrev-2303	27	2	cases	case	NOUN
inlawrev-2303	27	3	discussed	discuss	VERB
inlawrev-2303	27	4	herein	herein	NOUN
inlawrev-2303	27	5	involve	involve	VERB
inlawrev-2303	27	6	the	the	DET
inlawrev-2303	27	7	prior	prior	ADJ
inlawrev-2303	27	8	law	law	NOUN
inlawrev-2303	27	9	because	because	SCONJ
inlawrev-2303	27	10	no	no	DET
inlawrev-2303	27	11	cases	case	NOUN
inlawrev-2303	27	12	have	have	AUX
inlawrev-2303	27	13	been	be	AUX
inlawrev-2303	27	14	reported	report	VERB
inlawrev-2303	27	15	since	since	SCONJ
inlawrev-2303	27	16	the	the	DET
inlawrev-2303	27	17	effective	effective	ADJ
inlawrev-2303	27	18	date	date	NOUN
inlawrev-2303	27	19	of	of	ADP
inlawrev-2303	27	20	the	the	DET
inlawrev-2303	27	21	current	current	ADJ
inlawrev-2303	27	22	law	law	NOUN
inlawrev-2303	27	23	.	.	PUNCT
inlawrev-2303	28	1	^if	^if	ADP
inlawrev-2303	28	2	a	a	DET
inlawrev-2303	28	3	return	return	NOUN
inlawrev-2303	28	4	is	be	AUX
inlawrev-2303	28	5	delinquent	delinquent	ADJ
inlawrev-2303	28	6	,	,	PUNCT
inlawrev-2303	28	7	a	a	DET
inlawrev-2303	28	8	penalty	penalty	NOUN
inlawrev-2303	28	9	of	of	ADP
inlawrev-2303	28	10	5	5	NUM
inlawrev-2303	28	11	%	%	NOUN
inlawrev-2303	28	12	per	per	ADP
inlawrev-2303	28	13	month	month	NOUN
inlawrev-2303	28	14	(	(	PUNCT
inlawrev-2303	28	15	or	or	CCONJ
inlawrev-2303	28	16	fraction	fraction	NOUN
inlawrev-2303	28	17	thereof	thereof	ADV
inlawrev-2303	28	18	)	)	PUNCT
inlawrev-2303	28	19	may	may	AUX
inlawrev-2303	28	20	be	be	AUX
inlawrev-2303	28	21	imposed	impose	VERB
inlawrev-2303	28	22	to	to	ADP
inlawrev-2303	28	23	a	a	DET
inlawrev-2303	28	24	maximum	maximum	NOUN
inlawrev-2303	28	25	of	of	ADP
inlawrev-2303	28	26	25	25	NUM
inlawrev-2303	28	27	%	%	NOUN
inlawrev-2303	28	28	of	of	ADP
inlawrev-2303	28	29	the	the	DET
inlawrev-2303	28	30	net	net	ADJ
inlawrev-2303	28	31	estate	estate	NOUN
inlawrev-2303	28	32	tax	tax	NOUN
inlawrev-2303	28	33	.	.	PUNCT
inlawrev-2303	29	1	i.r.c	i.r.c	NOUN
inlawrev-2303	29	2	.	.	PUNCT
inlawrev-2303	30	1	§	§	PROPN
inlawrev-2303	30	2	6651(a)(1	6651(a)(1	NUM
inlawrev-2303	30	3	)	)	PUNCT
inlawrev-2303	30	4	.	.	PUNCT
inlawrev-2303	31	1	in	in	ADP
inlawrev-2303	31	2	estate	estate	NOUN
inlawrev-2303	31	3	of	of	ADP
inlawrev-2303	31	4	krampf	krampf	PROPN
inlawrev-2303	31	5	v.	v.	ADP
inlawrev-2303	31	6	commissioner	commissioner	PROPN
inlawrev-2303	31	7	,	,	PUNCT
inlawrev-2303	31	8	56	56	NUM
inlawrev-2303	31	9	t.c	t.c	PROPN
inlawrev-2303	31	10	.	.	PROPN
inlawrev-2303	31	11	293	293	NUM
inlawrev-2303	31	12	(	(	PUNCT
inlawrev-2303	31	13	1971	1971	NUM
inlawrev-2303	31	14	)	)	PUNCT
inlawrev-2303	31	15	,	,	PUNCT
inlawrev-2303	31	16	aff'd	aff'd	NOUN
inlawrev-2303	31	17	per	per	ADP
inlawrev-2303	31	18	curiam	curiam	NOUN
inlawrev-2303	31	19	,	,	PUNCT
inlawrev-2303	31	20	72	72	NUM
inlawrev-2303	31	21	-	-	SYM
inlawrev-2303	31	22	2	2	NUM
inlawrev-2303	31	23	u.s	u.s	PROPN
inlawrev-2303	31	24	.	.	PROPN
inlawrev-2303	31	25	tax	tax	PROPN
inlawrev-2303	31	26	cas	cas	PROPN
inlawrev-2303	31	27	.	.	PROPN
inlawrev-2303	31	28	86,079	86,079	NUM
inlawrev-2303	32	1	(	(	PUNCT
inlawrev-2303	32	2	3d	3d	PROPN
inlawrev-2303	32	3	cir	cir	NOUN
inlawrev-2303	32	4	.	.	PROPN
inlawrev-2303	32	5	1972	1972	NUM
inlawrev-2303	32	6	)	)	PUNCT
inlawrev-2303	32	7	,	,	PUNCT
inlawrev-2303	32	8	the	the	DET
inlawrev-2303	32	9	court	court	NOUN
inlawrev-2303	32	10	stated	state	VERB
inlawrev-2303	32	11	that	that	SCONJ
inlawrev-2303	32	12	the	the	DET
inlawrev-2303	32	13	penalty	penalty	NOUN
inlawrev-2303	32	14	should	should	AUX
inlawrev-2303	32	15	be	be	AUX
inlawrev-2303	32	16	based	base	VERB
inlawrev-2303	32	17	on	on	ADP
inlawrev-2303	32	18	the	the	DET
inlawrev-2303	32	19	correct	correct	ADJ
inlawrev-2303	32	20	tax	tax	NOUN
inlawrev-2303	32	21	liability	liability	NOUN
inlawrev-2303	32	22	,	,	PUNCT
inlawrev-2303	32	23	rather	rather	ADV
inlawrev-2303	32	24	than	than	ADP
inlawrev-2303	32	25	on	on	ADP
inlawrev-2303	32	26	the	the	DET
inlawrev-2303	32	27	amount	amount	NOUN
inlawrev-2303	32	28	of	of	ADP
inlawrev-2303	32	29	tax	tax	NOUN
inlawrev-2303	32	30	shown	show	VERB
inlawrev-2303	32	31	on	on	ADP
inlawrev-2303	32	32	the	the	DET
inlawrev-2303	32	33	return	return	NOUN
inlawrev-2303	32	34	(	(	PUNCT
inlawrev-2303	32	35	citing	cite	VERB
inlawrev-2303	32	36	fisher	fisher	PROPN
inlawrev-2303	32	37	v.	v.	PROPN
inlawrev-2303	32	38	commissioner	commissioner	PROPN
inlawrev-2303	32	39	,	,	PUNCT
inlawrev-2303	32	40	50	50	NUM
inlawrev-2303	32	41	t.c	t.c	NOUN
inlawrev-2303	32	42	.	.	PROPN
inlawrev-2303	32	43	164	164	NUM
inlawrev-2303	32	44	(	(	PUNCT
inlawrev-2303	32	45	1968	1968	NUM
inlawrev-2303	32	46	)	)	PUNCT
inlawrev-2303	32	47	)	)	PUNCT
inlawrev-2303	32	48	.	.	PUNCT
inlawrev-2303	33	1	in	in	ADP
inlawrev-2303	33	2	krampf	krampf	PROPN
inlawrev-2303	33	3	,	,	PUNCT
inlawrev-2303	33	4	the	the	DET
inlawrev-2303	33	5	return	return	NOUN
inlawrev-2303	33	6	was	be	AUX
inlawrev-2303	33	7	filed	file	VERB
inlawrev-2303	33	8	12	12	NUM
inlawrev-2303	33	9	days	day	NOUN
inlawrev-2303	33	10	late	late	ADV
inlawrev-2303	33	11	and	and	CCONJ
inlawrev-2303	33	12	the	the	DET
inlawrev-2303	33	13	taxpayer	taxpayer	NOUN
inlawrev-2303	33	14	introduced	introduce	VERB
inlawrev-2303	33	15	no	no	DET
inlawrev-2303	33	16	evidence	evidence	NOUN
inlawrev-2303	33	17	on	on	ADP
inlawrev-2303	33	18	the	the	DET
inlawrev-2303	33	19	issue	issue	NOUN
inlawrev-2303	33	20	of	of	ADP
inlawrev-2303	33	21	reasonable	reasonable	ADJ
inlawrev-2303	33	22	cause	cause	NOUN
inlawrev-2303	33	23	.	.	PUNCT
inlawrev-2303	34	1	the	the	DET
inlawrev-2303	34	2	failure	failure	NOUN
inlawrev-2303	34	3	to	to	PART
inlawrev-2303	34	4	file	file	VERB
inlawrev-2303	34	5	penalty	penalty	NOUN
inlawrev-2303	34	6	is	be	AUX
inlawrev-2303	34	7	reduced	reduce	VERB
inlawrev-2303	34	8	to	to	ADP
inlawrev-2303	34	9	4v2	4v2	NUM
inlawrev-2303	34	10	%	%	NOUN
inlawrev-2303	34	11	per	per	ADP
inlawrev-2303	34	12	month	month	NOUN
inlawrev-2303	34	13	if	if	SCONJ
inlawrev-2303	34	14	a	a	DET
inlawrev-2303	34	15	failure	failure	NOUN
inlawrev-2303	34	16	to	to	PART
inlawrev-2303	34	17	pay	pay	VERB
inlawrev-2303	34	18	penalty	penalty	NOUN
inlawrev-2303	34	19	is	be	AUX
inlawrev-2303	34	20	also	also	ADV
inlawrev-2303	34	21	in	in	ADP
inlawrev-2303	34	22	effect	effect	NOUN
inlawrev-2303	34	23	for	for	ADP
inlawrev-2303	34	24	the	the	DET
inlawrev-2303	34	25	period	period	NOUN
inlawrev-2303	34	26	.	.	PUNCT
inlawrev-2303	35	1	treas	treas	PROPN
inlawrev-2303	35	2	.	.	PUNCT
inlawrev-2303	36	1	reg	reg	PROPN
inlawrev-2303	36	2	.	.	PUNCT
inlawrev-2303	37	1	§	§	PROPN
inlawrev-2303	37	2	301.6651	301.6651	NUM
inlawrev-2303	37	3	-	-	SYM
inlawrev-2303	37	4	1	1	NUM
inlawrev-2303	37	5	,	,	PUNCT
inlawrev-2303	37	6	t.d	t.d	PROPN
inlawrev-2303	37	7	.	.	NOUN
inlawrev-2303	37	8	7133	7133	NUM
inlawrev-2303	37	9	,	,	PUNCT
inlawrev-2303	37	10	1971	1971	NUM
inlawrev-2303	37	11	-	-	SYM
inlawrev-2303	37	12	2	2	NUM
inlawrev-2303	37	13	c.b	c.b	PROPN
inlawrev-2303	37	14	.	.	PROPN
inlawrev-2303	37	15	415	415	NUM
inlawrev-2303	37	16	.	.	PUNCT
inlawrev-2303	38	1	the	the	DET
inlawrev-2303	38	2	failure	failure	NOUN
inlawrev-2303	38	3	to	to	PART
inlawrev-2303	38	4	pay	pay	VERB
inlawrev-2303	38	5	penalty	penalty	NOUN
inlawrev-2303	38	6	is	be	AUX
inlawrev-2303	38	7	v2	v2	NOUN
inlawrev-2303	38	8	%	%	NOUN
inlawrev-2303	38	9	each	each	DET
inlawrev-2303	38	10	month	month	NOUN
inlawrev-2303	38	11	(	(	PUNCT
inlawrev-2303	38	12	or	or	CCONJ
inlawrev-2303	38	13	fraction	fraction	NOUN
inlawrev-2303	38	14	thereof	thereof	ADV
inlawrev-2303	38	15	)	)	PUNCT
inlawrev-2303	38	16	to	to	ADP
inlawrev-2303	38	17	a	a	DET
inlawrev-2303	38	18	maximum	maximum	NOUN
inlawrev-2303	38	19	of	of	ADP
inlawrev-2303	38	20	25	25	NUM
inlawrev-2303	38	21	%	%	NOUN
inlawrev-2303	38	22	i.r.c	i.r.c	NOUN
inlawrev-2303	38	23	.	.	PUNCT
inlawrev-2303	39	1	§	§	PROPN
inlawrev-2303	39	2	6651(a)(2	6651(a)(2	NOUN
inlawrev-2303	39	3	)	)	PUNCT
inlawrev-2303	39	4	.	.	PUNCT
inlawrev-2303	39	5	^.r.c	^.r.c	PUNCT
inlawrev-2303	39	6	.	.	PUNCT
inlawrev-2303	40	1	§	§	PROPN
inlawrev-2303	40	2	6651(a)(1	6651(a)(1	NUM
inlawrev-2303	40	3	)	)	PUNCT
inlawrev-2303	40	4	,	,	PUNCT
inlawrev-2303	40	5	(	(	PUNCT
inlawrev-2303	40	6	2	2	NUM
inlawrev-2303	40	7	)	)	PUNCT
inlawrev-2303	40	8	.	.	PUNCT
inlawrev-2303	41	1	*	*	PUNCT
inlawrev-2303	41	2	see	see	VERB
inlawrev-2303	41	3	note	note	NOUN
inlawrev-2303	41	4	1	1	NUM
inlawrev-2303	41	5	supra	supra	NOUN
inlawrev-2303	41	6	.	.	PUNCT
inlawrev-2303	42	1	"	"	PUNCT
inlawrev-2303	42	2	the	the	DET
inlawrev-2303	42	3	term	term	NOUN
inlawrev-2303	42	4	'	'	PUNCT
inlawrev-2303	42	5	executor	executor	NOUN
inlawrev-2303	42	6	'	'	PUNCT
inlawrev-2303	42	7	.	.	PUNCT
inlawrev-2303	42	8	.	.	PUNCT
inlawrev-2303	43	1	.	.	PUNCT
inlawrev-2303	43	2	means	mean	VERB
inlawrev-2303	43	3	the	the	DET
inlawrev-2303	43	4	executor	executor	NOUN
inlawrev-2303	43	5	or	or	CCONJ
inlawrev-2303	43	6	administrator	administrator	NOUN
inlawrev-2303	43	7	of	of	ADP
inlawrev-2303	43	8	the	the	DET
inlawrev-2303	43	9	decedent	decedent	NOUN
inlawrev-2303	43	10	,	,	PUNCT
inlawrev-2303	43	11	or	or	CCONJ
inlawrev-2303	43	12	,	,	PUNCT
inlawrev-2303	43	13	if	if	SCONJ
inlawrev-2303	43	14	there	there	PRON
inlawrev-2303	43	15	is	be	VERB
inlawrev-2303	43	16	no	no	DET
inlawrev-2303	43	17	executor	executor	NOUN
inlawrev-2303	43	18	or	or	CCONJ
inlawrev-2303	43	19	administrator	administrator	NOUN
inlawrev-2303	43	20	appointed	appoint	VERB
inlawrev-2303	43	21	,	,	PUNCT
inlawrev-2303	43	22	qualified	qualified	ADJ
inlawrev-2303	43	23	,	,	PUNCT
inlawrev-2303	43	24	and	and	CCONJ
inlawrev-2303	43	25	acting	act	VERB
inlawrev-2303	43	26	within	within	ADP
inlawrev-2303	43	27	the	the	DET
inlawrev-2303	43	28	united	united	PROPN
inlawrev-2303	43	29	states	states	PROPN
inlawrev-2303	43	30	,	,	PUNCT
inlawrev-2303	43	31	then	then	ADV
inlawrev-2303	43	32	any	any	DET
inlawrev-2303	43	33	person	person	NOUN
inlawrev-2303	43	34	in	in	ADP
inlawrev-2303	43	35	actual	actual	ADJ
inlawrev-2303	43	36	or	or	CCONJ
inlawrev-2303	43	37	constructive	constructive	ADJ
inlawrev-2303	43	38	possession	possession	NOUN
inlawrev-2303	43	39	of	of	ADP
inlawrev-2303	43	40	any	any	DET
inlawrev-2303	43	41	property	property	NOUN
inlawrev-2303	43	42	of	of	ADP
inlawrev-2303	43	43	the	the	DET
inlawrev-2303	43	44	decedent	decedent	NOUN
inlawrev-2303	43	45	.	.	PUNCT
inlawrev-2303	44	1	"	"	PUNCT
inlawrev-2303	44	2	i.r.c	i.r.c	NOUN
inlawrev-2303	44	3	.	.	PUNCT
inlawrev-2303	45	1	§	§	PROPN
inlawrev-2303	45	2	2203	2203	NUM
inlawrev-2303	45	3	.	.	PUNCT
inlawrev-2303	46	1	^see	^see	NUM
inlawrev-2303	46	2	,	,	PUNCT
inlawrev-2303	46	3	e.g	e.g	PROPN
inlawrev-2303	46	4	..	..	SYM
inlawrev-2303	46	5	united	united	PROPN
inlawrev-2303	46	6	states	states	PROPN
inlawrev-2303	46	7	v.	v.	ADP
inlawrev-2303	46	8	kroll	kroll	PROPN
inlawrev-2303	46	9	,	,	PUNCT
inlawrev-2303	46	10	547	547	NUM
inlawrev-2303	46	11	f.2d	f.2d	NUM
inlawrev-2303	46	12	393	393	NUM
inlawrev-2303	46	13	(	(	PUNCT
inlawrev-2303	46	14	7th	7th	ADJ
inlawrev-2303	46	15	cir	cir	NOUN
inlawrev-2303	46	16	.	.	PUNCT
inlawrev-2303	47	1	1977	1977	NUM
inlawrev-2303	47	2	)	)	PUNCT
inlawrev-2303	48	1	;	;	PUNCT
inlawrev-2303	48	2	estate	estate	NOUN
inlawrev-2303	48	3	of	of	ADP
inlawrev-2303	48	4	campbell	campbell	PROPN
inlawrev-2303	48	5	v.	v.	PROPN
inlawrev-2303	48	6	united	united	PROPN
inlawrev-2303	48	7	states	states	PROPN
inlawrev-2303	48	8	,	,	PUNCT
inlawrev-2303	48	9	77	77	NUM
inlawrev-2303	48	10	-	-	SYM
inlawrev-2303	48	11	2	2	NUM
inlawrev-2303	48	12	u.s	u.s	PROPN
inlawrev-2303	48	13	tax	tax	NOUN
inlawrev-2303	48	14	cas	cas	PROPN
inlawrev-2303	48	15	.	.	PROPN
inlawrev-2303	48	16	88,665	88,665	NUM
inlawrev-2303	48	17	(	(	PUNCT
inlawrev-2303	48	18	d.n.j	d.n.j	PROPN
inlawrev-2303	48	19	.	.	PUNCT
inlawrev-2303	48	20	oct	oct	PROPN
inlawrev-2303	48	21	.	.	PROPN
inlawrev-2303	48	22	12	12	NUM
inlawrev-2303	48	23	,	,	PUNCT
inlawrev-2303	48	24	1977	1977	NUM
inlawrev-2303	48	25	)	)	PUNCT
inlawrev-2303	48	26	;	;	PUNCT
inlawrev-2303	48	27	richter	richter	PROPN
inlawrev-2303	48	28	v.	v.	PROPN
inlawrev-2303	48	29	united	united	PROPN
inlawrev-2303	48	30	states	states	PROPN
inlawrev-2303	48	31	,	,	PUNCT
inlawrev-2303	48	32	77	77	NUM
inlawrev-2303	48	33	-	-	SYM
inlawrev-2303	48	34	2	2	NUM
inlawrev-2303	48	35	u.s	u.s	PROPN
inlawrev-2303	48	36	.	.	PROPN
inlawrev-2303	48	37	tax	tax	PROPN
inlawrev-2303	48	38	cas	cas	PROPN
inlawrev-2303	48	39	.	.	PROPN
inlawrev-2303	48	40	88,649	88,649	NUM
inlawrev-2303	48	41	(	(	PUNCT
inlawrev-2303	48	42	d.	d.	PROPN
inlawrev-2303	48	43	minn	minn	PROPN
inlawrev-2303	48	44	.	.	PUNCT
inlawrev-2303	49	1	oct	oct	PROPN
inlawrev-2303	49	2	.	.	PROPN
inlawrev-2303	49	3	3	3	NUM
inlawrev-2303	49	4	,	,	PUNCT
inlawrev-2303	49	5	1977	1977	NUM
inlawrev-2303	49	6	)	)	PUNCT
inlawrev-2303	49	7	.	.	PUNCT
inlawrev-2303	50	1	622	622	NUM
inlawrev-2303	50	2	indiana	indiana	PROPN
inlawrev-2303	50	3	law	law	PROPN
inlawrev-2303	50	4	review	review	NOUN
inlawrev-2303	50	5	[	[	X
inlawrev-2303	50	6	vol	vol	NOUN
inlawrev-2303	50	7	.	.	PUNCT
inlawrev-2303	51	1	11:621	11:621	NUM
inlawrev-2303	51	2	the	the	DET
inlawrev-2303	51	3	liability	liability	NOUN
inlawrev-2303	51	4	for	for	ADP
inlawrev-2303	51	5	the	the	DET
inlawrev-2303	51	6	penalties	penalty	NOUN
inlawrev-2303	51	7	himself	himself	PRON
inlawrev-2303	51	8	.	.	PUNCT
inlawrev-2303	52	1	therefore	therefore	ADV
inlawrev-2303	52	2	,	,	PUNCT
inlawrev-2303	52	3	the	the	DET
inlawrev-2303	52	4	methods	method	NOUN
inlawrev-2303	52	5	of	of	ADP
inlawrev-2303	52	6	eliminating	eliminate	VERB
inlawrev-2303	52	7	that	that	DET
inlawrev-2303	52	8	extra	extra	ADJ
inlawrev-2303	52	9	expense	expense	NOUN
inlawrev-2303	52	10	are	be	AUX
inlawrev-2303	52	11	of	of	ADP
inlawrev-2303	52	12	interest	interest	NOUN
inlawrev-2303	52	13	.	.	PUNCT
inlawrev-2303	53	1	penalties	penalty	NOUN
inlawrev-2303	53	2	for	for	ADP
inlawrev-2303	53	3	late	late	ADJ
inlawrev-2303	53	4	filing	filing	NOUN
inlawrev-2303	53	5	may	may	AUX
inlawrev-2303	53	6	be	be	AUX
inlawrev-2303	53	7	avoided	avoid	VERB
inlawrev-2303	53	8	in	in	ADP
inlawrev-2303	53	9	four	four	NUM
inlawrev-2303	53	10	ways	way	NOUN
inlawrev-2303	53	11	.	.	PUNCT
inlawrev-2303	54	1	first	first	ADV
inlawrev-2303	54	2	,	,	PUNCT
inlawrev-2303	54	3	a	a	DET
inlawrev-2303	54	4	complete	complete	ADJ
inlawrev-2303	54	5	return	return	NOUN
inlawrev-2303	54	6	can	can	AUX
inlawrev-2303	54	7	be	be	AUX
inlawrev-2303	54	8	filed	file	VERB
inlawrev-2303	54	9	by	by	ADP
inlawrev-2303	54	10	the	the	DET
inlawrev-2303	54	11	original	original	ADJ
inlawrev-2303	54	12	due	due	ADJ
inlawrev-2303	54	13	date	date	NOUN
inlawrev-2303	54	14	.	.	PUNCT
inlawrev-2303	55	1	®	®	NOUN
inlawrev-2303	55	2	second	second	ADJ
inlawrev-2303	55	3	,	,	PUNCT
inlawrev-2303	55	4	an	an	DET
inlawrev-2303	55	5	extension	extension	NOUN
inlawrev-2303	55	6	of	of	ADP
inlawrev-2303	55	7	time	time	NOUN
inlawrev-2303	55	8	may	may	AUX
inlawrev-2303	55	9	be	be	AUX
inlawrev-2303	55	10	obtained	obtain	VERB
inlawrev-2303	55	11	and	and	CCONJ
inlawrev-2303	55	12	a	a	DET
inlawrev-2303	55	13	complete	complete	ADJ
inlawrev-2303	55	14	return	return	NOUN
inlawrev-2303	55	15	filed	file	VERB
inlawrev-2303	55	16	before	before	ADP
inlawrev-2303	55	17	the	the	DET
inlawrev-2303	55	18	expiration	expiration	NOUN
inlawrev-2303	55	19	thereof.^	thereof.^	PROPN
inlawrev-2303	55	20	third	third	ADV
inlawrev-2303	55	21	,	,	PUNCT
inlawrev-2303	55	22	a	a	DET
inlawrev-2303	55	23	return	return	NOUN
inlawrev-2303	55	24	as	as	ADV
inlawrev-2303	55	25	complete	complete	ADJ
inlawrev-2303	55	26	as	as	ADP
inlawrev-2303	55	27	possible	possible	ADJ
inlawrev-2303	55	28	can	can	AUX
inlawrev-2303	55	29	be	be	AUX
inlawrev-2303	55	30	filed	file	VERB
inlawrev-2303	55	31	within	within	ADP
inlawrev-2303	55	32	the	the	DET
inlawrev-2303	55	33	above	above	ADJ
inlawrev-2303	55	34	periods	period	NOUN
inlawrev-2303	55	35	.	.	PUNCT
inlawrev-2303	56	1	*	*	PUNCT
inlawrev-2303	56	2	finally	finally	ADV
inlawrev-2303	56	3	,	,	PUNCT
inlawrev-2303	56	4	no	no	DET
inlawrev-2303	56	5	penalty	penalty	NOUN
inlawrev-2303	56	6	will	will	AUX
inlawrev-2303	56	7	be	be	AUX
inlawrev-2303	56	8	imposed	impose	VERB
inlawrev-2303	56	9	if	if	SCONJ
inlawrev-2303	56	10	reasonable	reasonable	ADJ
inlawrev-2303	56	11	cause	cause	NOUN
inlawrev-2303	56	12	for	for	ADP
inlawrev-2303	56	13	late	late	ADJ
inlawrev-2303	56	14	filing	filing	NOUN
inlawrev-2303	56	15	is	be	AUX
inlawrev-2303	56	16	established	establish	VERB
inlawrev-2303	56	17	.	.	PUNCT
inlawrev-2303	57	1	this	this	DET
inlawrev-2303	57	2	discussion	discussion	NOUN
inlawrev-2303	57	3	will	will	AUX
inlawrev-2303	57	4	focus	focus	VERB
inlawrev-2303	57	5	on	on	ADP
inlawrev-2303	57	6	the	the	DET
inlawrev-2303	57	7	circumstances	circumstance	NOUN
inlawrev-2303	57	8	which	which	PRON
inlawrev-2303	57	9	do	do	VERB
inlawrev-2303	57	10	or	or	CCONJ
inlawrev-2303	57	11	do	do	AUX
inlawrev-2303	57	12	not	not	PART
inlawrev-2303	57	13	constitute	constitute	VERB
inlawrev-2303	57	14	sufficient	sufficient	ADJ
inlawrev-2303	57	15	reason	reason	NOUN
inlawrev-2303	57	16	for	for	ADP
inlawrev-2303	57	17	delinquency	delinquency	NOUN
inlawrev-2303	57	18	according	accord	VERB
inlawrev-2303	57	19	to	to	ADP
inlawrev-2303	57	20	the	the	DET
inlawrev-2303	57	21	courts	court	NOUN
inlawrev-2303	57	22	that	that	PRON
inlawrev-2303	57	23	have	have	AUX
inlawrev-2303	57	24	examined	examine	VERB
inlawrev-2303	57	25	the	the	DET
inlawrev-2303	57	26	issue	issue	NOUN
inlawrev-2303	57	27	.	.	PUNCT
inlawrev-2303	58	1	®	®	NOUN
inlawrev-2303	58	2	reasonable	reasonable	ADJ
inlawrev-2303	58	3	cause	cause	NOUN
inlawrev-2303	58	4	has	have	AUX
inlawrev-2303	58	5	been	be	AUX
inlawrev-2303	58	6	defined	define	VERB
inlawrev-2303	58	7	as	as	ADP
inlawrev-2303	58	8	the	the	DET
inlawrev-2303	58	9	exercise	exercise	NOUN
inlawrev-2303	58	10	of	of	ADP
inlawrev-2303	58	11	ordinary	ordinary	ADJ
inlawrev-2303	58	12	'	'	PUNCT
inlawrev-2303	58	13	estate	estate	NOUN
inlawrev-2303	58	14	tax	tax	NOUN
inlawrev-2303	58	15	returns	return	NOUN
inlawrev-2303	58	16	that	that	PRON
inlawrev-2303	58	17	are	be	AUX
inlawrev-2303	58	18	timely	timely	ADV
inlawrev-2303	58	19	mailed	mail	VERB
inlawrev-2303	58	20	(	(	PUNCT
inlawrev-2303	58	21	as	as	SCONJ
inlawrev-2303	58	22	indicated	indicate	VERB
inlawrev-2303	58	23	by	by	ADP
inlawrev-2303	58	24	the	the	DET
inlawrev-2303	58	25	postmark	postmark	NOUN
inlawrev-2303	58	26	)	)	PUNCT
inlawrev-2303	58	27	are	be	AUX
inlawrev-2303	58	28	considered	consider	VERB
inlawrev-2303	58	29	filed	file	VERB
inlawrev-2303	58	30	on	on	ADP
inlawrev-2303	58	31	the	the	DET
inlawrev-2303	58	32	day	day	NOUN
inlawrev-2303	58	33	mailed	mail	VERB
inlawrev-2303	58	34	.	.	PUNCT
inlawrev-2303	59	1	see	see	VERB
inlawrev-2303	59	2	i.r.c	i.r.c	NOUN
inlawrev-2303	59	3	.	.	PUNCT
inlawrev-2303	60	1	§	§	PROPN
inlawrev-2303	60	2	7502	7502	NUM
inlawrev-2303	60	3	.	.	PUNCT
inlawrev-2303	61	1	if	if	SCONJ
inlawrev-2303	61	2	a	a	DET
inlawrev-2303	61	3	return	return	NOUN
inlawrev-2303	61	4	is	be	AUX
inlawrev-2303	61	5	mailed	mail	VERB
inlawrev-2303	61	6	after	after	ADP
inlawrev-2303	61	7	the	the	DET
inlawrev-2303	61	8	due	due	ADJ
inlawrev-2303	61	9	date	date	NOUN
inlawrev-2303	61	10	,	,	PUNCT
inlawrev-2303	61	11	however	however	ADV
inlawrev-2303	61	12	,	,	PUNCT
inlawrev-2303	61	13	it	it	PRON
inlawrev-2303	61	14	is	be	AUX
inlawrev-2303	61	15	not	not	PART
inlawrev-2303	61	16	filed	file	VERB
inlawrev-2303	61	17	until	until	SCONJ
inlawrev-2303	61	18	it	it	PRON
inlawrev-2303	61	19	is	be	AUX
inlawrev-2303	61	20	received	receive	VERB
inlawrev-2303	61	21	by	by	ADP
inlawrev-2303	61	22	the	the	DET
inlawrev-2303	61	23	internal	internal	ADJ
inlawrev-2303	61	24	revenue	revenue	NOUN
inlawrev-2303	61	25	service	service	NOUN
inlawrev-2303	61	26	.	.	PUNCT
inlawrev-2303	62	1	rev	rev	PROPN
inlawrev-2303	62	2	.	.	PUNCT
inlawrev-2303	63	1	rul	rul	PROPN
inlawrev-2303	63	2	.	.	PUNCT
inlawrev-2303	64	1	73	73	NUM
inlawrev-2303	64	2	-	-	SYM
inlawrev-2303	64	3	133	133	NUM
inlawrev-2303	64	4	,	,	PUNCT
inlawrev-2303	64	5	1973	1973	NUM
inlawrev-2303	64	6	-	-	SYM
inlawrev-2303	64	7	1	1	NUM
inlawrev-2303	64	8	c.b	c.b	PROPN
inlawrev-2303	64	9	.	.	PROPN
inlawrev-2303	64	10	605	605	NUM
inlawrev-2303	64	11	.	.	PUNCT
inlawrev-2303	65	1	thus	thus	ADV
inlawrev-2303	65	2	,	,	PUNCT
inlawrev-2303	65	3	if	if	SCONJ
inlawrev-2303	65	4	a	a	DET
inlawrev-2303	65	5	return	return	NOUN
inlawrev-2303	65	6	was	be	AUX
inlawrev-2303	65	7	due	due	ADJ
inlawrev-2303	65	8	on	on	ADP
inlawrev-2303	65	9	december	december	PROPN
inlawrev-2303	65	10	14	14	NUM
inlawrev-2303	65	11	,	,	PUNCT
inlawrev-2303	65	12	was	be	AUX
inlawrev-2303	65	13	mailed	mail	VERB
inlawrev-2303	65	14	on	on	ADP
inlawrev-2303	65	15	january	january	PROPN
inlawrev-2303	65	16	13	13	NUM
inlawrev-2303	65	17	,	,	PUNCT
inlawrev-2303	65	18	and	and	CCONJ
inlawrev-2303	65	19	was	be	AUX
inlawrev-2303	65	20	received	receive	VERB
inlawrev-2303	65	21	on	on	ADP
inlawrev-2303	65	22	january	january	PROPN
inlawrev-2303	65	23	15	15	NUM
inlawrev-2303	65	24	,	,	PUNCT
inlawrev-2303	65	25	the	the	DET
inlawrev-2303	65	26	return	return	NOUN
inlawrev-2303	65	27	would	would	AUX
inlawrev-2303	65	28	be	be	AUX
inlawrev-2303	65	29	treated	treat	VERB
inlawrev-2303	65	30	as	as	ADP
inlawrev-2303	65	31	over	over	ADP
inlawrev-2303	65	32	one	one	NUM
inlawrev-2303	65	33	month	month	NOUN
inlawrev-2303	65	34	late	late	ADV
inlawrev-2303	65	35	and	and	CCONJ
inlawrev-2303	65	36	a	a	DET
inlawrev-2303	65	37	10	10	NUM
inlawrev-2303	65	38	%	%	NOUN
inlawrev-2303	65	39	penalty	penalty	NOUN
inlawrev-2303	65	40	would	would	AUX
inlawrev-2303	65	41	be	be	AUX
inlawrev-2303	65	42	incurred	incur	VERB
inlawrev-2303	65	43	unless	unless	SCONJ
inlawrev-2303	65	44	reasonable	reasonable	ADJ
inlawrev-2303	65	45	cause	cause	NOUN
inlawrev-2303	65	46	for	for	ADP
inlawrev-2303	65	47	the	the	DET
inlawrev-2303	65	48	delay	delay	NOUN
inlawrev-2303	65	49	was	be	AUX
inlawrev-2303	65	50	shown	show	VERB
inlawrev-2303	65	51	.	.	PUNCT
inlawrev-2303	66	1	'	'	PUNCT
inlawrev-2303	66	2	i.r.c	i.r.c	NOUN
inlawrev-2303	66	3	.	.	PUNCT
inlawrev-2303	67	1	§	§	PROPN
inlawrev-2303	67	2	6081(a	6081(a	PROPN
inlawrev-2303	67	3	)	)	PUNCT
inlawrev-2303	67	4	.	.	PUNCT
inlawrev-2303	68	1	*	*	PUNCT
inlawrev-2303	68	2	if	if	SCONJ
inlawrev-2303	68	3	in	in	ADP
inlawrev-2303	68	4	any	any	DET
inlawrev-2303	68	5	case	case	NOUN
inlawrev-2303	68	6	the	the	DET
inlawrev-2303	68	7	executor	executor	NOUN
inlawrev-2303	68	8	is	be	AUX
inlawrev-2303	68	9	unable	unable	ADJ
inlawrev-2303	68	10	to	to	PART
inlawrev-2303	68	11	make	make	VERB
inlawrev-2303	68	12	a	a	DET
inlawrev-2303	68	13	complete	complete	ADJ
inlawrev-2303	68	14	return	return	NOUN
inlawrev-2303	68	15	as	as	ADP
inlawrev-2303	68	16	to	to	ADP
inlawrev-2303	68	17	any	any	DET
inlawrev-2303	68	18	part	part	NOUN
inlawrev-2303	68	19	of	of	ADP
inlawrev-2303	68	20	the	the	DET
inlawrev-2303	68	21	gross	gross	ADJ
inlawrev-2303	68	22	estate	estate	NOUN
inlawrev-2303	68	23	,	,	PUNCT
inlawrev-2303	68	24	he	he	PRON
inlawrev-2303	68	25	is	be	AUX
inlawrev-2303	68	26	required	require	VERB
inlawrev-2303	68	27	to	to	PART
inlawrev-2303	68	28	give	give	VERB
inlawrev-2303	68	29	all	all	PRON
inlawrev-2303	68	30	of	of	ADP
inlawrev-2303	68	31	the	the	DET
inlawrev-2303	68	32	information	information	NOUN
inlawrev-2303	68	33	he	he	PRON
inlawrev-2303	68	34	has	have	VERB
inlawrev-2303	68	35	as	as	ADP
inlawrev-2303	68	36	to	to	ADP
inlawrev-2303	68	37	such	such	ADJ
inlawrev-2303	68	38	property	property	NOUN
inlawrev-2303	68	39	,	,	PUNCT
inlawrev-2303	68	40	including	include	VERB
inlawrev-2303	68	41	a	a	DET
inlawrev-2303	68	42	full	full	ADJ
inlawrev-2303	68	43	description	description	NOUN
inlawrev-2303	68	44	,	,	PUNCT
inlawrev-2303	68	45	and	and	CCONJ
inlawrev-2303	68	46	the	the	DET
inlawrev-2303	68	47	name	name	NOUN
inlawrev-2303	68	48	of	of	ADP
inlawrev-2303	68	49	every	every	DET
inlawrev-2303	68	50	person	person	NOUN
inlawrev-2303	68	51	holding	hold	VERB
inlawrev-2303	68	52	a	a	DET
inlawrev-2303	68	53	legal	legal	ADJ
inlawrev-2303	68	54	or	or	CCONJ
inlawrev-2303	68	55	beneficial	beneficial	ADJ
inlawrev-2303	68	56	interest	interest	NOUN
inlawrev-2303	68	57	in	in	ADP
inlawrev-2303	68	58	the	the	DET
inlawrev-2303	68	59	property	property	NOUN
inlawrev-2303	68	60	.	.	PUNCT
inlawrev-2303	69	1	treas	treas	PROPN
inlawrev-2303	69	2	.	.	PUNCT
inlawrev-2303	70	1	reg	reg	PROPN
inlawrev-2303	70	2	.	.	PUNCT
inlawrev-2303	71	1	§	§	PROPN
inlawrev-2303	71	2	20.6018	20.6018	NUM
inlawrev-2303	71	3	-	-	SYM
inlawrev-2303	71	4	2	2	NUM
inlawrev-2303	71	5	(	(	PUNCT
inlawrev-2303	71	6	1958	1958	NUM
inlawrev-2303	71	7	)	)	PUNCT
inlawrev-2303	71	8	.	.	PUNCT
inlawrev-2303	72	1	"	"	PUNCT
inlawrev-2303	72	2	this	this	DET
inlawrev-2303	72	3	note	note	NOUN
inlawrev-2303	72	4	will	will	AUX
inlawrev-2303	72	5	examine	examine	VERB
inlawrev-2303	72	6	all	all	DET
inlawrev-2303	72	7	decisions	decision	NOUN
inlawrev-2303	72	8	rendered	render	VERB
inlawrev-2303	72	9	prior	prior	ADV
inlawrev-2303	72	10	to	to	ADP
inlawrev-2303	72	11	january	january	PROPN
inlawrev-2303	72	12	1	1	NUM
inlawrev-2303	72	13	,	,	PUNCT
inlawrev-2303	72	14	1978	1978	NUM
inlawrev-2303	72	15	,	,	PUNCT
inlawrev-2303	72	16	involving	involve	VERB
inlawrev-2303	72	17	i.r.c	i.r.c	NOUN
inlawrev-2303	72	18	.	.	PUNCT
inlawrev-2303	73	1	§	§	PROPN
inlawrev-2303	73	2	6651	6651	NUM
inlawrev-2303	73	3	and	and	CCONJ
inlawrev-2303	73	4	estate	estate	NOUN
inlawrev-2303	73	5	tax	tax	NOUN
inlawrev-2303	73	6	returns	return	NOUN
inlawrev-2303	73	7	.	.	PUNCT
inlawrev-2303	74	1	the	the	DET
inlawrev-2303	74	2	opinions	opinion	NOUN
inlawrev-2303	74	3	in	in	ADP
inlawrev-2303	74	4	estate	estate	NOUN
inlawrev-2303	74	5	of	of	ADP
inlawrev-2303	74	6	krampf	krampf	NOUN
inlawrev-2303	74	7	v.	v.	ADP
inlawrev-2303	74	8	commissioner	commissioner	PROPN
inlawrev-2303	74	9	,	,	PUNCT
inlawrev-2303	74	10	56	56	NUM
inlawrev-2303	74	11	t.c	t.c	PROPN
inlawrev-2303	74	12	.	.	PROPN
inlawrev-2303	74	13	293	293	NUM
inlawrev-2303	74	14	(	(	PUNCT
inlawrev-2303	74	15	1971	1971	NUM
inlawrev-2303	74	16	)	)	PUNCT
inlawrev-2303	74	17	,	,	PUNCT
inlawrev-2303	74	18	aff'd	aff'd	NOUN
inlawrev-2303	74	19	per	per	ADP
inlawrev-2303	74	20	curiam	curiam	NOUN
inlawrev-2303	74	21	,	,	PUNCT
inlawrev-2303	74	22	72	72	NUM
inlawrev-2303	74	23	-	-	SYM
inlawrev-2303	74	24	2	2	NUM
inlawrev-2303	74	25	u.s	u.s	PROPN
inlawrev-2303	74	26	.	.	PROPN
inlawrev-2303	74	27	tax	tax	PROPN
inlawrev-2303	74	28	cas	cas	PROPN
inlawrev-2303	74	29	.	.	PROPN
inlawrev-2303	74	30	86,079	86,079	NUM
inlawrev-2303	75	1	(	(	PUNCT
inlawrev-2303	75	2	3d	3d	PROPN
inlawrev-2303	75	3	cir	cir	NOUN
inlawrev-2303	75	4	.	.	PROPN
inlawrev-2303	75	5	1972	1972	NUM
inlawrev-2303	75	6	)	)	PUNCT
inlawrev-2303	75	7	(	(	PUNCT
inlawrev-2303	75	8	see	see	VERB
inlawrev-2303	75	9	note	note	NOUN
inlawrev-2303	75	10	2	2	NUM
inlawrev-2303	75	11	supra	supra	NOUN
inlawrev-2303	75	12	)	)	PUNCT
inlawrev-2303	75	13	,	,	PUNCT
inlawrev-2303	75	14	and	and	CCONJ
inlawrev-2303	75	15	estate	estate	NOUN
inlawrev-2303	75	16	of	of	ADP
inlawrev-2303	75	17	rackett	rackett	PROPN
inlawrev-2303	75	18	v.	v.	PROPN
inlawrev-2303	75	19	commissioner	commissioner	PROPN
inlawrev-2303	75	20	,	,	PUNCT
inlawrev-2303	75	21	35	35	NUM
inlawrev-2303	75	22	t.c.m	t.c.m	NOUN
inlawrev-2303	75	23	.	.	PUNCT
inlawrev-2303	76	1	(	(	PUNCT
inlawrev-2303	76	2	cch	cch	NOUN
inlawrev-2303	76	3	)	)	PUNCT
inlawrev-2303	76	4	530	530	NUM
inlawrev-2303	76	5	(	(	PUNCT
inlawrev-2303	76	6	1976	1976	NUM
inlawrev-2303	76	7	)	)	PUNCT
inlawrev-2303	77	1	,	,	PUNCT
inlawrev-2303	77	2	are	be	AUX
inlawrev-2303	77	3	the	the	DET
inlawrev-2303	77	4	only	only	ADJ
inlawrev-2303	77	5	ones	one	NOUN
inlawrev-2303	77	6	involving	involve	VERB
inlawrev-2303	77	7	i.r.c	i.r.c	NOUN
inlawrev-2303	77	8	.	.	PUNCT
inlawrev-2303	78	1	§	§	PROPN
inlawrev-2303	78	2	6651	6651	NUM
inlawrev-2303	78	3	and	and	CCONJ
inlawrev-2303	78	4	estate	estate	NOUN
inlawrev-2303	78	5	tax	tax	NOUN
inlawrev-2303	78	6	in	in	ADP
inlawrev-2303	78	7	which	which	PRON
inlawrev-2303	78	8	reasonable	reasonable	ADJ
inlawrev-2303	78	9	cause	cause	NOUN
inlawrev-2303	78	10	was	be	AUX
inlawrev-2303	78	11	not	not	PART
inlawrev-2303	78	12	alleged	allege	VERB
inlawrev-2303	78	13	by	by	ADP
inlawrev-2303	78	14	the	the	DET
inlawrev-2303	78	15	taxpayer	taxpayer	NOUN
inlawrev-2303	78	16	.	.	PUNCT
inlawrev-2303	79	1	in	in	ADP
inlawrev-2303	79	2	estate	estate	NOUN
inlawrev-2303	79	3	of	of	ADP
inlawrev-2303	79	4	rackett	rackett	NOUN
inlawrev-2303	79	5	,	,	PUNCT
inlawrev-2303	79	6	the	the	DET
inlawrev-2303	79	7	estate	estate	NOUN
inlawrev-2303	79	8	was	be	AUX
inlawrev-2303	79	9	assessed	assess	VERB
inlawrev-2303	79	10	penalities	penalitie	NOUN
inlawrev-2303	79	11	based	base	VERB
inlawrev-2303	79	12	upon	upon	SCONJ
inlawrev-2303	79	13	the	the	DET
inlawrev-2303	79	14	amount	amount	NOUN
inlawrev-2303	79	15	of	of	ADP
inlawrev-2303	79	16	tax	tax	NOUN
inlawrev-2303	79	17	shown	show	VERB
inlawrev-2303	79	18	on	on	ADP
inlawrev-2303	79	19	the	the	DET
inlawrev-2303	79	20	return	return	NOUN
inlawrev-2303	79	21	.	.	PUNCT
inlawrev-2303	80	1	such	such	ADJ
inlawrev-2303	80	2	amount	amount	NOUN
inlawrev-2303	80	3	was	be	AUX
inlawrev-2303	80	4	paid	pay	VERB
inlawrev-2303	80	5	by	by	ADP
inlawrev-2303	80	6	check	check	NOUN
inlawrev-2303	80	7	with	with	ADP
inlawrev-2303	80	8	a	a	DET
inlawrev-2303	80	9	written	write	VERB
inlawrev-2303	80	10	statement	statement	NOUN
inlawrev-2303	80	11	that	that	PRON
inlawrev-2303	80	12	said	say	VERB
inlawrev-2303	80	13	check	check	NOUN
inlawrev-2303	80	14	constituted	constituted	ADJ
inlawrev-2303	80	15	satisfaction	satisfaction	NOUN
inlawrev-2303	80	16	of	of	ADP
inlawrev-2303	80	17	all	all	DET
inlawrev-2303	80	18	liability	liability	NOUN
inlawrev-2303	80	19	.	.	PUNCT
inlawrev-2303	81	1	after	after	ADP
inlawrev-2303	81	2	an	an	DET
inlawrev-2303	81	3	audit	audit	NOUN
inlawrev-2303	81	4	,	,	PUNCT
inlawrev-2303	81	5	additonal	additonal	ADJ
inlawrev-2303	81	6	tax	tax	NOUN
inlawrev-2303	81	7	and	and	CCONJ
inlawrev-2303	81	8	penalties	penalty	NOUN
inlawrev-2303	81	9	on	on	ADP
inlawrev-2303	81	10	that	that	DET
inlawrev-2303	81	11	deficiency	deficiency	NOUN
inlawrev-2303	81	12	were	be	AUX
inlawrev-2303	81	13	determined	determine	VERB
inlawrev-2303	81	14	and	and	CCONJ
inlawrev-2303	81	15	a	a	DET
inlawrev-2303	81	16	statutory	statutory	ADJ
inlawrev-2303	81	17	notice	notice	NOUN
inlawrev-2303	81	18	was	be	AUX
inlawrev-2303	81	19	sent	send	VERB
inlawrev-2303	81	20	to	to	ADP
inlawrev-2303	81	21	the	the	DET
inlawrev-2303	81	22	taxpayer	taxpayer	NOUN
inlawrev-2303	81	23	.	.	PUNCT
inlawrev-2303	82	1	the	the	DET
inlawrev-2303	82	2	personal	personal	ADJ
inlawrev-2303	82	3	representative	representative	NOUN
inlawrev-2303	82	4	contended	contend	VERB
inlawrev-2303	82	5	that	that	SCONJ
inlawrev-2303	82	6	the	the	DET
inlawrev-2303	82	7	internal	internal	ADJ
inlawrev-2303	82	8	revenue	revenue	NOUN
inlawrev-2303	82	9	service	service	NOUN
inlawrev-2303	82	10	could	could	AUX
inlawrev-2303	82	11	not	not	PART
inlawrev-2303	82	12	increase	increase	VERB
inlawrev-2303	82	13	the	the	DET
inlawrev-2303	82	14	tax	tax	NOUN
inlawrev-2303	82	15	and	and	CCONJ
inlawrev-2303	82	16	penalties	penalty	NOUN
inlawrev-2303	82	17	after	after	ADP
inlawrev-2303	82	18	the	the	DET
inlawrev-2303	82	19	original	original	ADJ
inlawrev-2303	82	20	billing	billing	NOUN
inlawrev-2303	82	21	.	.	PUNCT
inlawrev-2303	83	1	the	the	DET
inlawrev-2303	83	2	court	court	NOUN
inlawrev-2303	83	3	found	find	VERB
inlawrev-2303	83	4	that	that	SCONJ
inlawrev-2303	83	5	the	the	DET
inlawrev-2303	83	6	actions	action	NOUN
inlawrev-2303	83	7	taken	take	VERB
inlawrev-2303	83	8	by	by	ADP
inlawrev-2303	83	9	the	the	DET
inlawrev-2303	83	10	government	government	NOUN
inlawrev-2303	83	11	were	be	AUX
inlawrev-2303	83	12	permissible	permissible	ADJ
inlawrev-2303	83	13	.	.	PUNCT
inlawrev-2303	84	1	in	in	ADP
inlawrev-2303	84	2	addition	addition	NOUN
inlawrev-2303	84	3	,	,	PUNCT
inlawrev-2303	84	4	the	the	DET
inlawrev-2303	84	5	internal	internal	ADJ
inlawrev-2303	84	6	revenue	revenue	NOUN
inlawrev-2303	84	7	service	service	NOUN
inlawrev-2303	84	8	has	have	AUX
inlawrev-2303	84	9	administratively	administratively	ADV
inlawrev-2303	84	10	determined	determine	VERB
inlawrev-2303	84	11	that	that	SCONJ
inlawrev-2303	84	12	in	in	ADP
inlawrev-2303	84	13	certain	certain	ADJ
inlawrev-2303	84	14	circumstances	circumstance	NOUN
inlawrev-2303	84	15	no	no	DET
inlawrev-2303	84	16	penalties	penalty	NOUN
inlawrev-2303	84	17	will	will	AUX
inlawrev-2303	84	18	be	be	AUX
inlawrev-2303	84	19	imposed	impose	VERB
inlawrev-2303	84	20	if	if	SCONJ
inlawrev-2303	84	21	:	:	PUNCT
inlawrev-2303	84	22	(	(	PUNCT
inlawrev-2303	84	23	1	1	X
inlawrev-2303	84	24	)	)	PUNCT
inlawrev-2303	84	25	a	a	DET
inlawrev-2303	84	26	return	return	NOUN
inlawrev-2303	84	27	is	be	AUX
inlawrev-2303	84	28	mailed	mail	VERB
inlawrev-2303	84	29	within	within	ADP
inlawrev-2303	84	30	the	the	DET
inlawrev-2303	84	31	time	time	NOUN
inlawrev-2303	84	32	for	for	ADP
inlawrev-2303	84	33	filing	filing	NOUN
inlawrev-2303	84	34	,	,	PUNCT
inlawrev-2303	84	35	but	but	CCONJ
inlawrev-2303	84	36	is	be	AUX
inlawrev-2303	84	37	received	receive	VERB
inlawrev-2303	84	38	by	by	ADP
inlawrev-2303	84	39	internal	internal	ADJ
inlawrev-2303	84	40	revenue	revenue	NOUN
inlawrev-2303	84	41	after	after	ADP
inlawrev-2303	84	42	the	the	DET
inlawrev-2303	84	43	due	due	ADJ
inlawrev-2303	84	44	date	date	NOUN
inlawrev-2303	84	45	:	:	PUNCT
inlawrev-2303	84	46	(	(	PUNCT
inlawrev-2303	84	47	2	2	X
inlawrev-2303	84	48	)	)	PUNCT
inlawrev-2303	84	49	a	a	DET
inlawrev-2303	84	50	return	return	NOUN
inlawrev-2303	84	51	is	be	AUX
inlawrev-2303	84	52	mailed	mail	VERB
inlawrev-2303	84	53	timely	timely	ADV
inlawrev-2303	84	54	to	to	ADP
inlawrev-2303	84	55	the	the	DET
inlawrev-2303	84	56	wrong	wrong	ADJ
inlawrev-2303	84	57	district	district	NOUN
inlawrev-2303	84	58	;	;	PUNCT
inlawrev-2303	84	59	(	(	PUNCT
inlawrev-2303	84	60	3	3	X
inlawrev-2303	84	61	)	)	PUNCT
inlawrev-2303	84	62	a	a	DET
inlawrev-2303	84	63	failure	failure	NOUN
inlawrev-2303	84	64	to	to	PART
inlawrev-2303	84	65	file	file	VERB
inlawrev-2303	84	66	is	be	AUX
inlawrev-2303	84	67	caused	cause	VERB
inlawrev-2303	84	68	by	by	ADP
inlawrev-2303	84	69	erroneous	erroneous	ADJ
inlawrev-2303	84	70	information	information	NOUN
inlawrev-2303	84	71	from	from	ADP
inlawrev-2303	84	72	an	an	DET
inlawrev-2303	84	73	internal	internal	ADJ
inlawrev-2303	84	74	revenue	revenue	NOUN
inlawrev-2303	84	75	service	service	NOUN
inlawrev-2303	84	76	employee	employee	NOUN
inlawrev-2303	84	77	;	;	PUNCT
inlawrev-2303	84	78	(	(	PUNCT
inlawrev-2303	84	79	4	4	X
inlawrev-2303	84	80	)	)	PUNCT
inlawrev-2303	84	81	the	the	DET
inlawrev-2303	84	82	failure	failure	NOUN
inlawrev-2303	84	83	is	be	AUX
inlawrev-2303	84	84	due	due	ADJ
inlawrev-2303	84	85	the	the	DET
inlawrev-2303	84	86	unavoidable	unavoidable	ADJ
inlawrev-2303	84	87	absence	absence	NOUN
inlawrev-2303	84	88	of	of	ADP
inlawrev-2303	84	89	the	the	DET
inlawrev-2303	84	90	taxpayer	taxpayer	NOUN
inlawrev-2303	84	91	;	;	PUNCT
inlawrev-2303	84	92	(	(	PUNCT
inlawrev-2303	84	93	5	5	X
inlawrev-2303	84	94	)	)	PUNCT
inlawrev-2303	84	95	fire	fire	NOUN
inlawrev-2303	84	96	or	or	CCONJ
inlawrev-2303	84	97	other	other	ADJ
inlawrev-2303	84	98	casualty	casualty	NOUN
inlawrev-2303	84	99	destroys	destroy	VERB
inlawrev-2303	84	100	the	the	DET
inlawrev-2303	84	101	taxpayer	taxpayer	NOUN
inlawrev-2303	84	102	's	's	PART
inlawrev-2303	84	103	place	place	NOUN
inlawrev-2303	84	104	of	of	ADP
inlawrev-2303	84	105	business	business	NOUN
inlawrev-2303	84	106	or	or	CCONJ
inlawrev-2303	84	107	business	business	NOUN
inlawrev-2303	84	108	records	record	NOUN
inlawrev-2303	84	109	;	;	PUNCT
inlawrev-2303	84	110	(	(	PUNCT
inlawrev-2303	84	111	6	6	X
inlawrev-2303	84	112	)	)	PUNCT
inlawrev-2303	84	113	the	the	DET
inlawrev-2303	84	114	taxpayer	taxpayer	NOUN
inlawrev-2303	84	115	demonstrates	demonstrate	VERB
inlawrev-2303	84	116	an	an	DET
inlawrev-2303	84	117	inability	inability	NOUN
inlawrev-2303	84	118	to	to	PART
inlawrev-2303	84	119	obtain	obtain	VERB
inlawrev-2303	84	120	the	the	DET
inlawrev-2303	84	121	necessary	necessary	ADJ
inlawrev-2303	84	122	forms	form	NOUN
inlawrev-2303	84	123	from	from	ADP
inlawrev-2303	84	124	internal	internal	ADJ
inlawrev-2303	84	125	revenue	revenue	NOUN
inlawrev-2303	84	126	;	;	PUNCT
inlawrev-2303	84	127	(	(	PUNCT
inlawrev-2303	84	128	7	7	X
inlawrev-2303	84	129	)	)	PUNCT
inlawrev-2303	84	130	the	the	DET
inlawrev-2303	84	131	taxpayer	taxpayer	NOUN
inlawrev-2303	84	132	personally	personally	ADV
inlawrev-2303	84	133	visits	visit	VERB
inlawrev-2303	84	134	an	an	DET
inlawrev-2303	84	135	internal	internal	ADJ
inlawrev-2303	84	136	revenue	revenue	NOUN
inlawrev-2303	84	137	office	office	NOUN
inlawrev-2303	84	138	and	and	CCONJ
inlawrev-2303	84	139	through	through	ADP
inlawrev-2303	84	140	no	no	DET
inlawrev-2303	84	141	fault	fault	NOUN
inlawrev-2303	84	142	of	of	ADP
inlawrev-2303	84	143	his	his	PRON
inlawrev-2303	84	144	own	own	ADJ
inlawrev-2303	84	145	is	be	AUX
inlawrev-2303	84	146	unable	unable	ADJ
inlawrev-2303	84	147	to	to	PART
inlawrev-2303	84	148	meet	meet	VERB
inlawrev-2303	84	149	with	with	ADP
inlawrev-2303	84	150	an	an	DET
inlawrev-2303	84	151	internal	internal	ADJ
inlawrev-2303	84	152	revenue	revenue	NOUN
inlawrev-2303	84	153	service	service	NOUN
inlawrev-2303	84	154	representative	representative	NOUN
inlawrev-2303	84	155	;	;	PUNCT
inlawrev-2303	84	156	or	or	CCONJ
inlawrev-2303	84	157	(	(	PUNCT
inlawrev-2303	84	158	8)	8)	NUM
inlawrev-2303	84	159	a	a	DET
inlawrev-2303	84	160	failure	failure	NOUN
inlawrev-2303	84	161	to	to	PART
inlawrev-2303	84	162	file	file	VERB
inlawrev-2303	84	163	is	be	AUX
inlawrev-2303	84	164	caused	cause	VERB
inlawrev-2303	84	165	by	by	ADP
inlawrev-2303	84	166	death	death	NOUN
inlawrev-2303	84	167	or	or	CCONJ
inlawrev-2303	84	168	serious	serious	ADJ
inlawrev-2303	84	169	illness	illness	NOUN
inlawrev-2303	84	170	of	of	ADP
inlawrev-2303	84	171	the	the	DET
inlawrev-2303	84	172	taxpayer	taxpayer	NOUN
inlawrev-2303	84	173	or	or	CCONJ
inlawrev-2303	84	174	serious	serious	ADJ
inlawrev-2303	84	175	illness	illness	NOUN
inlawrev-2303	84	176	in	in	ADP
inlawrev-2303	84	177	his	his	PRON
inlawrev-2303	84	178	immediate	immediate	ADJ
inlawrev-2303	84	179	family	family	NOUN
inlawrev-2303	84	180	.	.	PUNCT
inlawrev-2303	85	1	internal	internal	ADJ
inlawrev-2303	85	2	revenue	revenue	NOUN
inlawrev-2303	85	3	service	service	NOUN
inlawrev-2303	85	4	,	,	PUNCT
inlawrev-2303	85	5	internal	internal	ADJ
inlawrev-2303	85	6	revenue	revenue	NOUN
inlawrev-2303	85	7	manual	manual	NOUN
inlawrev-2303	85	8	§	§	PROPN
inlawrev-2303	85	9	4562.2	4562.2	NUM
inlawrev-2303	85	10	(	(	PUNCT
inlawrev-2303	85	11	1976	1976	NUM
inlawrev-2303	85	12	)	)	PUNCT
inlawrev-2303	85	13	.	.	PUNCT
inlawrev-2303	86	1	1978	1978	NUM
inlawrev-2303	86	2	]	]	SYM
inlawrev-2303	86	3	estate	estate	NOUN
inlawrev-2303	86	4	tax	tax	NOUN
inlawrev-2303	86	5	returns	return	NOUN
inlawrev-2303	86	6	623	623	NUM
inlawrev-2303	86	7	business	business	NOUN
inlawrev-2303	86	8	care	care	NOUN
inlawrev-2303	86	9	and	and	CCONJ
inlawrev-2303	86	10	prudence	prudence	NOUN
inlawrev-2303	86	11	.	.	PUNCT
inlawrev-2303	86	12	"	"	PUNCT
inlawrev-2303	87	1	an	an	DET
inlawrev-2303	87	2	absence	absence	NOUN
inlawrev-2303	87	3	of	of	ADP
inlawrev-2303	87	4	willful	willful	ADJ
inlawrev-2303	87	5	neglect	neglect	NOUN
inlawrev-2303	87	6	is	be	AUX
inlawrev-2303	87	7	not	not	PART
inlawrev-2303	87	8	adequate	adequate	ADJ
inlawrev-2303	87	9	.	.	PUNCT
inlawrev-2303	87	10	"	"	PUNCT
inlawrev-2303	88	1	imposition	imposition	NOUN
inlawrev-2303	88	2	of	of	ADP
inlawrev-2303	88	3	the	the	DET
inlawrev-2303	88	4	penalty	penalty	NOUN
inlawrev-2303	88	5	is	be	AUX
inlawrev-2303	88	6	mandatory	mandatory	ADJ
inlawrev-2303	88	7	unless	unless	SCONJ
inlawrev-2303	88	8	satisfactory	satisfactory	ADJ
inlawrev-2303	88	9	reasons	reason	NOUN
inlawrev-2303	88	10	for	for	ADP
inlawrev-2303	88	11	delay	delay	NOUN
inlawrev-2303	88	12	are	be	AUX
inlawrev-2303	88	13	shown.^^	shown.^^	PUNCT
inlawrev-2303	89	1	whether	whether	SCONJ
inlawrev-2303	89	2	certain	certain	ADJ
inlawrev-2303	89	3	circumstances	circumstance	NOUN
inlawrev-2303	89	4	are	be	AUX
inlawrev-2303	89	5	sufficient	sufficient	ADJ
inlawrev-2303	89	6	is	be	AUX
inlawrev-2303	89	7	a	a	DET
inlawrev-2303	89	8	question	question	NOUN
inlawrev-2303	89	9	of	of	ADP
inlawrev-2303	89	10	fact	fact	NOUN
inlawrev-2303	89	11	,	,	PUNCT
inlawrev-2303	89	12	"	"	PUNCT
inlawrev-2303	89	13	and	and	CCONJ
inlawrev-2303	89	14	the	the	DET
inlawrev-2303	89	15	executor	executor	NOUN
inlawrev-2303	89	16	has	have	VERB
inlawrev-2303	89	17	the	the	DET
inlawrev-2303	89	18	burden	burden	NOUN
inlawrev-2303	89	19	of	of	ADP
inlawrev-2303	89	20	proof	proof	NOUN
inlawrev-2303	89	21	"	"	PUNCT
inlawrev-2303	89	22	by	by	ADP
inlawrev-2303	89	23	a	a	DET
inlawrev-2303	89	24	preponderance	preponderance	NOUN
inlawrev-2303	89	25	of	of	ADP
inlawrev-2303	89	26	the	the	DET
inlawrev-2303	89	27	evidence	evidence	NOUN
inlawrev-2303	89	28	.	.	PUNCT
inlawrev-2303	90	1	'	'	PUNCT
inlawrev-2303	90	2	®	®	NOUN
inlawrev-2303	90	3	the	the	DET
inlawrev-2303	90	4	most	most	ADV
inlawrev-2303	90	5	often	often	ADV
inlawrev-2303	90	6	raised	raise	VERB
inlawrev-2303	90	7	question	question	NOUN
inlawrev-2303	90	8	in	in	ADP
inlawrev-2303	90	9	this	this	DET
inlawrev-2303	90	10	context	context	NOUN
inlawrev-2303	90	11	is	be	AUX
inlawrev-2303	90	12	whether	whether	SCONJ
inlawrev-2303	90	13	reliance	reliance	NOUN
inlawrev-2303	90	14	on	on	ADP
inlawrev-2303	90	15	counsel	counsel	NOUN
inlawrev-2303	90	16	constitutes	constitute	VERB
inlawrev-2303	90	17	reasonable	reasonable	ADJ
inlawrev-2303	90	18	cause	cause	NOUN
inlawrev-2303	90	19	.	.	PUNCT
inlawrev-2303	91	1	this	this	DET
inlawrev-2303	91	2	issue	issue	NOUN
inlawrev-2303	91	3	will	will	AUX
inlawrev-2303	91	4	be	be	AUX
inlawrev-2303	91	5	i^treas	i^treas	PROPN
inlawrev-2303	91	6	.	.	PUNCT
inlawrev-2303	92	1	reg	reg	NOUN
inlawrev-2303	92	2	.	.	PUNCT
inlawrev-2303	93	1	§	§	PROPN
inlawrev-2303	93	2	301.6651	301.6651	NUM
inlawrev-2303	93	3	-	-	SYM
inlawrev-2303	93	4	1	1	NUM
inlawrev-2303	93	5	,	,	PUNCT
inlawrev-2303	93	6	t.d	t.d	PROPN
inlawrev-2303	93	7	.	.	NOUN
inlawrev-2303	93	8	7133	7133	NUM
inlawrev-2303	93	9	,	,	PUNCT
inlawrev-2303	93	10	1971	1971	NUM
inlawrev-2303	93	11	-	-	SYM
inlawrev-2303	93	12	2	2	NUM
inlawrev-2303	93	13	c.b	c.b	PROPN
inlawrev-2303	93	14	.	.	PROPN
inlawrev-2303	93	15	415	415	NUM
inlawrev-2303	93	16	.	.	PUNCT
inlawrev-2303	94	1	see	see	VERB
inlawrev-2303	94	2	also	also	ADV
inlawrev-2303	94	3	northwestern	northwestern	ADJ
inlawrev-2303	94	4	nafl	nafl	PROPN
inlawrev-2303	94	5	bank	bank	PROPN
inlawrev-2303	94	6	v.	v.	PROPN
inlawrev-2303	94	7	united	united	PROPN
inlawrev-2303	94	8	states	states	PROPN
inlawrev-2303	94	9	,	,	PUNCT
inlawrev-2303	94	10	72	72	NUM
inlawrev-2303	94	11	-	-	SYM
inlawrev-2303	94	12	2	2	NUM
inlawrev-2303	94	13	u.s	u.s	PROPN
inlawrev-2303	94	14	.	.	PROPN
inlawrev-2303	94	15	tax	tax	PROPN
inlawrev-2303	94	16	cas	cas	PROPN
inlawrev-2303	94	17	.	.	PROPN
inlawrev-2303	94	18	86,006	86,006	NUM
inlawrev-2303	94	19	(	(	PUNCT
inlawrev-2303	94	20	d.s	d.s	PROPN
inlawrev-2303	94	21	.	.	PROPN
inlawrev-2303	94	22	dak	dak	PROPN
inlawrev-2303	94	23	.	.	PROPN
inlawrev-2303	94	24	1972	1972	NUM
inlawrev-2303	94	25	)	)	PUNCT
inlawrev-2303	94	26	;	;	PUNCT
inlawrev-2303	94	27	pfeiffer	pfeiffer	PROPN
inlawrev-2303	94	28	v.	v.	PROPN
inlawrev-2303	94	29	united	united	PROPN
inlawrev-2303	94	30	states	states	PROPN
inlawrev-2303	94	31	,	,	PUNCT
inlawrev-2303	94	32	315	315	NUM
inlawrev-2303	94	33	f.	f.	PROPN
inlawrev-2303	94	34	supp	supp	PROPN
inlawrev-2303	94	35	.	.	PUNCT
inlawrev-2303	95	1	392	392	NUM
inlawrev-2303	95	2	(	(	PUNCT
inlawrev-2303	95	3	e.d	e.d	PROPN
inlawrev-2303	95	4	.	.	PROPN
inlawrev-2303	95	5	cal	cal	PROPN
inlawrev-2303	95	6	.	.	PUNCT
inlawrev-2303	95	7	1970	1970	NUM
inlawrev-2303	95	8	)	)	PUNCT
inlawrev-2303	95	9	;	;	PUNCT
inlawrev-2303	95	10	james	james	PROPN
inlawrev-2303	95	11	v.	v.	PROPN
inlawrev-2303	95	12	united	united	PROPN
inlawrev-2303	95	13	states	states	PROPN
inlawrev-2303	95	14	,	,	PUNCT
inlawrev-2303	95	15	65	65	NUM
inlawrev-2303	95	16	-	-	SYM
inlawrev-2303	95	17	1	1	NUM
inlawrev-2303	95	18	u.s	u.s	PROPN
inlawrev-2303	95	19	.	.	PROPN
inlawrev-2303	95	20	tax	tax	PROPN
inlawrev-2303	95	21	cas	cas	PROPN
inlawrev-2303	95	22	.	.	PROPN
inlawrev-2303	96	1	95,601	95,601	NUM
inlawrev-2303	96	2	(	(	PUNCT
inlawrev-2303	96	3	e.d	e.d	PROPN
inlawrev-2303	96	4	.	.	PROPN
inlawrev-2303	96	5	va	va	PROPN
inlawrev-2303	96	6	.	.	PROPN
inlawrev-2303	96	7	1964	1964	NUM
inlawrev-2303	96	8	)	)	PUNCT
inlawrev-2303	96	9	;	;	PUNCT
inlawrev-2303	96	10	estate	estate	NOUN
inlawrev-2303	96	11	of	of	ADP
inlawrev-2303	96	12	duttenhofer	duttenhofer	PROPN
inlawrev-2303	96	13	v.	v.	PROPN
inlawrev-2303	96	14	commissioner	commissioner	PROPN
inlawrev-2303	96	15	,	,	PUNCT
inlawrev-2303	96	16	49	49	NUM
inlawrev-2303	96	17	t.c	t.c	PROPN
inlawrev-2303	96	18	.	.	PROPN
inlawrev-2303	96	19	200	200	NUM
inlawrev-2303	96	20	(	(	PUNCT
inlawrev-2303	96	21	1967	1967	NUM
inlawrev-2303	96	22	)	)	PUNCT
inlawrev-2303	96	23	,	,	PUNCT
inlawrev-2303	96	24	aff'd	aff'd	NOUN
inlawrev-2303	96	25	per	per	ADP
inlawrev-2303	96	26	curiam	curiam	NOUN
inlawrev-2303	96	27	,	,	PUNCT
inlawrev-2303	96	28	410	410	NUM
inlawrev-2303	96	29	f.2d	f.2d	SYM
inlawrev-2303	96	30	302	302	NUM
inlawrev-2303	96	31	(	(	PUNCT
inlawrev-2303	96	32	6th	6th	ADJ
inlawrev-2303	96	33	cir	cir	NOUN
inlawrev-2303	96	34	.	.	PROPN
inlawrev-2303	96	35	1969	1969	NUM
inlawrev-2303	96	36	)	)	PUNCT
inlawrev-2303	96	37	;	;	PUNCT
inlawrev-2303	96	38	estate	estate	NOUN
inlawrev-2303	96	39	of	of	ADP
inlawrev-2303	96	40	mayer	mayer	PROPN
inlawrev-2303	96	41	v.	v.	PROPN
inlawrev-2303	96	42	commissioner	commissioner	PROPN
inlawrev-2303	96	43	,	,	PUNCT
inlawrev-2303	96	44	43	43	NUM
inlawrev-2303	96	45	t.c	t.c	PROPN
inlawrev-2303	96	46	.	.	PROPN
inlawrev-2303	97	1	403	403	NUM
inlawrev-2303	97	2	(	(	PUNCT
inlawrev-2303	97	3	1964	1964	NUM
inlawrev-2303	97	4	)	)	PUNCT
inlawrev-2303	97	5	,	,	PUNCT
inlawrev-2303	97	6	aff'd	aff'd	NOUN
inlawrev-2303	97	7	per	per	ADP
inlawrev-2303	97	8	curiam	curiam	NOUN
inlawrev-2303	97	9	,	,	PUNCT
inlawrev-2303	97	10	351	351	NUM
inlawrev-2303	97	11	f.2d	f.2d	SYM
inlawrev-2303	97	12	617	617	NUM
inlawrev-2303	97	13	(	(	PUNCT
inlawrev-2303	97	14	2d	2d	NUM
inlawrev-2303	97	15	cir	cir	NOUN
inlawrev-2303	97	16	.	.	PUNCT
inlawrev-2303	98	1	1965	1965	NUM
inlawrev-2303	98	2	)	)	PUNCT
inlawrev-2303	98	3	,	,	PUNCT
inlawrev-2303	98	4	cert	cert	NOUN
inlawrev-2303	98	5	,	,	PUNCT
inlawrev-2303	98	6	denied	deny	VERB
inlawrev-2303	98	7	,	,	PUNCT
inlawrev-2303	98	8	383	383	NUM
inlawrev-2303	98	9	u.s	u.s	PROPN
inlawrev-2303	98	10	.	.	PROPN
inlawrev-2303	98	11	935	935	NUM
inlawrev-2303	98	12	(	(	PUNCT
inlawrev-2303	98	13	1966	1966	NUM
inlawrev-2303	98	14	)	)	PUNCT
inlawrev-2303	98	15	;	;	PUNCT
inlawrev-2303	99	1	estate	estate	NOUN
inlawrev-2303	99	2	of	of	ADP
inlawrev-2303	99	3	devos	devos	PROPN
inlawrev-2303	99	4	v.	v.	PROPN
inlawrev-2303	99	5	commissioner	commissioner	PROPN
inlawrev-2303	99	6	,	,	PUNCT
inlawrev-2303	99	7	34	34	NUM
inlawrev-2303	99	8	t.c.m	t.c.m	NOUN
inlawrev-2303	99	9	.	.	PUNCT
inlawrev-2303	100	1	(	(	PUNCT
inlawrev-2303	100	2	cch	cch	PROPN
inlawrev-2303	100	3	)	)	PUNCT
inlawrev-2303	100	4	933	933	NUM
inlawrev-2303	100	5	(	(	PUNCT
inlawrev-2303	100	6	1975	1975	NUM
inlawrev-2303	100	7	)	)	PUNCT
inlawrev-2303	100	8	;	;	PUNCT
inlawrev-2303	100	9	estate	estate	NOUN
inlawrev-2303	100	10	of	of	ADP
inlawrev-2303	100	11	klein	klein	PROPN
inlawrev-2303	100	12	v.	v.	PROPN
inlawrev-2303	100	13	commissioner	commissioner	PROPN
inlawrev-2303	100	14	,	,	PUNCT
inlawrev-2303	100	15	34	34	NUM
inlawrev-2303	100	16	t.c.m	t.c.m	NOUN
inlawrev-2303	100	17	.	.	PUNCT
inlawrev-2303	101	1	(	(	PUNCT
inlawrev-2303	101	2	cch	cch	NOUN
inlawrev-2303	101	3	)	)	PUNCT
inlawrev-2303	101	4	567	567	NUM
inlawrev-2303	101	5	(	(	PUNCT
inlawrev-2303	101	6	1975	1975	NUM
inlawrev-2303	101	7	)	)	PUNCT
inlawrev-2303	101	8	;	;	PUNCT
inlawrev-2303	101	9	estate	estate	NOUN
inlawrev-2303	101	10	of	of	ADP
inlawrev-2303	101	11	moesch	moesch	PROPN
inlawrev-2303	101	12	v.	v.	ADP
inlawrev-2303	101	13	commissioner	commissioner	NOUN
inlawrev-2303	101	14	,	,	PUNCT
inlawrev-2303	101	15	33	33	NUM
inlawrev-2303	101	16	t.c.m	t.c.m	NOUN
inlawrev-2303	101	17	.	.	PUNCT
inlawrev-2303	102	1	(	(	PUNCT
inlawrev-2303	102	2	cch	cch	PROPN
inlawrev-2303	102	3	)	)	PUNCT
inlawrev-2303	102	4	1271	1271	NUM
inlawrev-2303	102	5	(	(	PUNCT
inlawrev-2303	102	6	1974	1974	NUM
inlawrev-2303	102	7	):	):	PUNCT
inlawrev-2303	102	8	estate	estate	NOUN
inlawrev-2303	102	9	of	of	ADP
inlawrev-2303	102	10	crute	crute	NOUN
inlawrev-2303	102	11	v.	v.	PROPN
inlawrev-2303	102	12	commissioner	commissioner	NOUN
inlawrev-2303	102	13	,	,	PUNCT
inlawrev-2303	102	14	33	33	NUM
inlawrev-2303	102	15	t.c.m	t.c.m	NOUN
inlawrev-2303	102	16	.	.	PUNCT
inlawrev-2303	103	1	(	(	PUNCT
inlawrev-2303	103	2	cch	cch	PROPN
inlawrev-2303	103	3	)	)	PUNCT
inlawrev-2303	103	4	1073	1073	NUM
inlawrev-2303	103	5	(	(	PUNCT
inlawrev-2303	103	6	1974	1974	NUM
inlawrev-2303	103	7	)	)	PUNCT
inlawrev-2303	103	8	;	;	PUNCT
inlawrev-2303	103	9	estate	estate	NOUN
inlawrev-2303	103	10	of	of	ADP
inlawrev-2303	103	11	geraci	geraci	NOUN
inlawrev-2303	103	12	v.	v.	ADP
inlawrev-2303	103	13	commissioner	commissioner	NOUN
inlawrev-2303	103	14	,	,	PUNCT
inlawrev-2303	103	15	32	32	NUM
inlawrev-2303	103	16	t.c.m	t.c.m	NOUN
inlawrev-2303	103	17	.	.	PROPN
inlawrev-2303	104	1	424	424	NUM
inlawrev-2303	104	2	(	(	PUNCT
inlawrev-2303	104	3	1973	1973	NUM
inlawrev-2303	104	4	)	)	PUNCT
inlawrev-2303	104	5	,	,	PUNCT
inlawrev-2303	104	6	aff'd	aff'd	NOUN
inlawrev-2303	104	7	per	per	ADP
inlawrev-2303	104	8	curiam	curiam	NOUN
inlawrev-2303	104	9	,	,	PUNCT
inlawrev-2303	104	10	502	502	NUM
inlawrev-2303	104	11	f.2d	f.2d	NOUN
inlawrev-2303	104	12	1148	1148	NUM
inlawrev-2303	104	13	(	(	PUNCT
inlawrev-2303	104	14	6th	6th	ADJ
inlawrev-2303	104	15	cir	cir	NOUN
inlawrev-2303	104	16	.	.	PROPN
inlawrev-2303	104	17	1974	1974	NUM
inlawrev-2303	104	18	)	)	PUNCT
inlawrev-2303	104	19	,	,	PUNCT
inlawrev-2303	104	20	cert	cert	NOUN
inlawrev-2303	104	21	,	,	PUNCT
inlawrev-2303	104	22	denied	deny	VERB
inlawrev-2303	104	23	,	,	PUNCT
inlawrev-2303	104	24	420	420	NUM
inlawrev-2303	104	25	u.s	u.s	PROPN
inlawrev-2303	104	26	.	.	PROPN
inlawrev-2303	104	27	992	992	NUM
inlawrev-2303	104	28	(	(	PUNCT
inlawrev-2303	104	29	1975	1975	NUM
inlawrev-2303	104	30	)	)	PUNCT
inlawrev-2303	104	31	;	;	PUNCT
inlawrev-2303	104	32	estate	estate	NOUN
inlawrev-2303	104	33	of	of	ADP
inlawrev-2303	104	34	plotkin	plotkin	PROPN
inlawrev-2303	104	35	v.	v.	PROPN
inlawrev-2303	104	36	commissioner	commissioner	PROPN
inlawrev-2303	104	37	,	,	PUNCT
inlawrev-2303	104	38	31	31	NUM
inlawrev-2303	104	39	t.c.m	t.c.m	NOUN
inlawrev-2303	104	40	.	.	PUNCT
inlawrev-2303	105	1	(	(	PUNCT
inlawrev-2303	105	2	cch	cch	NOUN
inlawrev-2303	105	3	)	)	PUNCT
inlawrev-2303	105	4	1011	1011	NUM
inlawrev-2303	105	5	(	(	PUNCT
inlawrev-2303	105	6	1972	1972	NUM
inlawrev-2303	105	7	)	)	PUNCT
inlawrev-2303	105	8	;	;	PUNCT
inlawrev-2303	105	9	estate	estate	NOUN
inlawrev-2303	105	10	of	of	ADP
inlawrev-2303	105	11	lewis	lewis	PROPN
inlawrev-2303	105	12	v.	v.	PROPN
inlawrev-2303	105	13	commissioner	commissioner	PROPN
inlawrev-2303	105	14	,	,	PUNCT
inlawrev-2303	105	15	22	22	NUM
inlawrev-2303	105	16	t.c.m	t.c.m	NOUN
inlawrev-2303	105	17	.	.	PUNCT
inlawrev-2303	106	1	(	(	PUNCT
inlawrev-2303	106	2	cch	cch	NOUN
inlawrev-2303	106	3	)	)	PUNCT
inlawrev-2303	106	4	1732	1732	NUM
inlawrev-2303	106	5	(	(	PUNCT
inlawrev-2303	106	6	1963	1963	NUM
inlawrev-2303	106	7	)	)	PUNCT
inlawrev-2303	106	8	.	.	PUNCT
inlawrev-2303	107	1	"	"	PUNCT
inlawrev-2303	107	2	estate	estate	NOUN
inlawrev-2303	107	3	of	of	ADP
inlawrev-2303	107	4	klein	klein	PROPN
inlawrev-2303	107	5	v.	v.	PROPN
inlawrev-2303	107	6	commissioner	commissioner	PROPN
inlawrev-2303	107	7	,	,	PUNCT
inlawrev-2303	107	8	34	34	NUM
inlawrev-2303	107	9	t.c.m	t.c.m	NOUN
inlawrev-2303	107	10	.	.	PUNCT
inlawrev-2303	108	1	(	(	PUNCT
inlawrev-2303	108	2	cch	cch	NOUN
inlawrev-2303	108	3	)	)	PUNCT
inlawrev-2303	108	4	567	567	NUM
inlawrev-2303	108	5	(	(	PUNCT
inlawrev-2303	108	6	1975	1975	NUM
inlawrev-2303	108	7	)	)	PUNCT
inlawrev-2303	108	8	;	;	PUNCT
inlawrev-2303	108	9	estate	estate	NOUN
inlawrev-2303	108	10	of	of	ADP
inlawrev-2303	108	11	moesch	moesch	PROPN
inlawrev-2303	108	12	v.	v.	ADP
inlawrev-2303	108	13	commissioner	commissioner	NOUN
inlawrev-2303	108	14	,	,	PUNCT
inlawrev-2303	108	15	33	33	NUM
inlawrev-2303	108	16	t.c.m	t.c.m	NOUN
inlawrev-2303	108	17	.	.	PUNCT
inlawrev-2303	109	1	(	(	PUNCT
inlawrev-2303	109	2	cch	cch	PROPN
inlawrev-2303	109	3	)	)	PUNCT
inlawrev-2303	109	4	1271	1271	NUM
inlawrev-2303	109	5	(	(	PUNCT
inlawrev-2303	109	6	1974	1974	NUM
inlawrev-2303	109	7	)	)	PUNCT
inlawrev-2303	109	8	;	;	PUNCT
inlawrev-2303	109	9	estate	estate	NOUN
inlawrev-2303	109	10	of	of	ADP
inlawrev-2303	109	11	crute	crute	NOUN
inlawrev-2303	109	12	v.	v.	PROPN
inlawrev-2303	109	13	commissioner	commissioner	NOUN
inlawrev-2303	109	14	,	,	PUNCT
inlawrev-2303	109	15	33	33	NUM
inlawrev-2303	109	16	t.c.m	t.c.m	NOUN
inlawrev-2303	109	17	.	.	PUNCT
inlawrev-2303	110	1	(	(	PUNCT
inlawrev-2303	110	2	cch	cch	PROPN
inlawrev-2303	110	3	)	)	PUNCT
inlawrev-2303	110	4	1073	1073	NUM
inlawrev-2303	110	5	(	(	PUNCT
inlawrev-2303	110	6	1974	1974	NUM
inlawrev-2303	110	7	)	)	PUNCT
inlawrev-2303	110	8	;	;	PUNCT
inlawrev-2303	110	9	estate	estate	NOUN
inlawrev-2303	110	10	of	of	ADP
inlawrev-2303	110	11	geraci	geraci	NOUN
inlawrev-2303	110	12	v.	v.	ADP
inlawrev-2303	110	13	commissioner	commissioner	NOUN
inlawrev-2303	110	14	,	,	PUNCT
inlawrev-2303	110	15	32	32	NUM
inlawrev-2303	110	16	t.c.m	t.c.m	NOUN
inlawrev-2303	110	17	.	.	PUNCT
inlawrev-2303	111	1	(	(	PUNCT
inlawrev-2303	111	2	cch	cch	NOUN
inlawrev-2303	111	3	)	)	PUNCT
inlawrev-2303	111	4	424	424	NUM
inlawrev-2303	111	5	(	(	PUNCT
inlawrev-2303	111	6	1973	1973	NUM
inlawrev-2303	111	7	)	)	PUNCT
inlawrev-2303	111	8	,	,	PUNCT
inlawrev-2303	111	9	aff'd	aff'd	NOUN
inlawrev-2303	111	10	per	per	ADP
inlawrev-2303	111	11	curiam	curiam	NOUN
inlawrev-2303	111	12	,	,	PUNCT
inlawrev-2303	111	13	502	502	NUM
inlawrev-2303	111	14	f.2d	f.2d	NOUN
inlawrev-2303	111	15	1148	1148	NUM
inlawrev-2303	111	16	(	(	PUNCT
inlawrev-2303	111	17	6th	6th	ADJ
inlawrev-2303	111	18	cir	cir	NOUN
inlawrev-2303	111	19	.	.	PROPN
inlawrev-2303	111	20	1974	1974	NUM
inlawrev-2303	111	21	)	)	PUNCT
inlawrev-2303	111	22	,	,	PUNCT
inlawrev-2303	111	23	cert	cert	NOUN
inlawrev-2303	111	24	,	,	PUNCT
inlawrev-2303	111	25	denied	deny	VERB
inlawrev-2303	111	26	,	,	PUNCT
inlawrev-2303	111	27	420	420	NUM
inlawrev-2303	111	28	u.s	u.s	PROPN
inlawrev-2303	111	29	.	.	PROPN
inlawrev-2303	111	30	992	992	NUM
inlawrev-2303	111	31	(	(	PUNCT
inlawrev-2303	111	32	1975	1975	NUM
inlawrev-2303	111	33	)	)	PUNCT
inlawrev-2303	111	34	;	;	PUNCT
inlawrev-2303	111	35	estate	estate	NOUN
inlawrev-2303	111	36	of	of	ADP
inlawrev-2303	111	37	plotkin	plotkin	PROPN
inlawrev-2303	111	38	v.	v.	PROPN
inlawrev-2303	111	39	commissioner	commissioner	PROPN
inlawrev-2303	111	40	,	,	PUNCT
inlawrev-2303	111	41	31	31	NUM
inlawrev-2303	111	42	t.c.m	t.c.m	NOUN
inlawrev-2303	111	43	.	.	PUNCT
inlawrev-2303	112	1	(	(	PUNCT
inlawrev-2303	112	2	cch	cch	NOUN
inlawrev-2303	112	3	)	)	PUNCT
inlawrev-2303	112	4	1011	1011	NUM
inlawrev-2303	112	5	(	(	PUNCT
inlawrev-2303	112	6	1972	1972	NUM
inlawrev-2303	112	7	)	)	PUNCT
inlawrev-2303	112	8	;	;	PUNCT
inlawrev-2303	112	9	estate	estate	NOUN
inlawrev-2303	112	10	of	of	ADP
inlawrev-2303	112	11	lewis	lewis	PROPN
inlawrev-2303	112	12	v.	v.	PROPN
inlawrev-2303	112	13	commissioner	commissioner	PROPN
inlawrev-2303	112	14	,	,	PUNCT
inlawrev-2303	112	15	22	22	NUM
inlawrev-2303	112	16	t.c.m	t.c.m	NOUN
inlawrev-2303	112	17	.	.	PUNCT
inlawrev-2303	113	1	(	(	PUNCT
inlawrev-2303	113	2	cch	cch	NOUN
inlawrev-2303	113	3	)	)	PUNCT
inlawrev-2303	113	4	1732	1732	NUM
inlawrev-2303	113	5	(	(	PUNCT
inlawrev-2303	113	6	1963	1963	NUM
inlawrev-2303	113	7	)	)	PUNCT
inlawrev-2303	113	8	.	.	PUNCT
inlawrev-2303	114	1	''	''	PUNCT
inlawrev-2303	114	2	estate	estate	NOUN
inlawrev-2303	114	3	of	of	ADP
inlawrev-2303	114	4	hollenbeck	hollenbeck	NOUN
inlawrev-2303	114	5	v.	v.	ADP
inlawrev-2303	114	6	united	united	PROPN
inlawrev-2303	114	7	states	states	PROPN
inlawrev-2303	114	8	,	,	PUNCT
inlawrev-2303	114	9	72	72	NUM
inlawrev-2303	114	10	-	-	SYM
inlawrev-2303	114	11	2	2	NUM
inlawrev-2303	114	12	u.s	u.s	PROPN
inlawrev-2303	114	13	.	.	PROPN
inlawrev-2303	114	14	tax	tax	PROPN
inlawrev-2303	114	15	cas	cas	PROPN
inlawrev-2303	114	16	.	.	PROPN
inlawrev-2303	114	17	86,109	86,109	NUM
inlawrev-2303	114	18	(	(	PUNCT
inlawrev-2303	114	19	d.	d.	PROPN
inlawrev-2303	114	20	col	col	PROPN
inlawrev-2303	114	21	.	.	PROPN
inlawrev-2303	114	22	1972	1972	NUM
inlawrev-2303	114	23	)	)	PUNCT
inlawrev-2303	114	24	;	;	PUNCT
inlawrev-2303	114	25	estate	estate	NOUN
inlawrev-2303	114	26	of	of	ADP
inlawrev-2303	114	27	geraci	geraci	NOUN
inlawrev-2303	114	28	v.	v.	ADP
inlawrev-2303	114	29	commissioner	commissioner	NOUN
inlawrev-2303	114	30	,	,	PUNCT
inlawrev-2303	114	31	32	32	NUM
inlawrev-2303	114	32	t.c.m	t.c.m	NOUN
inlawrev-2303	114	33	.	.	PUNCT
inlawrev-2303	115	1	(	(	PUNCT
inlawrev-2303	115	2	cch	cch	NOUN
inlawrev-2303	115	3	)	)	PUNCT
inlawrev-2303	115	4	424	424	NUM
inlawrev-2303	115	5	(	(	PUNCT
inlawrev-2303	115	6	1973	1973	NUM
inlawrev-2303	115	7	)	)	PUNCT
inlawrev-2303	115	8	;	;	PUNCT
inlawrev-2303	115	9	aff'd	aff'd	NOUN
inlawrev-2303	115	10	per	per	ADP
inlawrev-2303	115	11	curiam	curiam	NOUN
inlawrev-2303	115	12	,	,	PUNCT
inlawrev-2303	115	13	502	502	NUM
inlawrev-2303	115	14	f.2d	f.2d	NOUN
inlawrev-2303	115	15	1148	1148	NUM
inlawrev-2303	115	16	(	(	PUNCT
inlawrev-2303	115	17	6th	6th	ADJ
inlawrev-2303	115	18	cir	cir	NOUN
inlawrev-2303	115	19	.	.	PROPN
inlawrev-2303	115	20	1974	1974	NUM
inlawrev-2303	115	21	)	)	PUNCT
inlawrev-2303	115	22	,	,	PUNCT
inlawrev-2303	115	23	cert	cert	NOUN
inlawrev-2303	115	24	,	,	PUNCT
inlawrev-2303	115	25	denied	deny	VERB
inlawrev-2303	115	26	,	,	PUNCT
inlawrev-2303	115	27	420	420	NUM
inlawrev-2303	115	28	u.s	u.s	PROPN
inlawrev-2303	115	29	.	.	PROPN
inlawrev-2303	115	30	992	992	NUM
inlawrev-2303	115	31	(	(	PUNCT
inlawrev-2303	115	32	1975	1975	NUM
inlawrev-2303	115	33	)	)	PUNCT
inlawrev-2303	115	34	.	.	PUNCT
inlawrev-2303	116	1	"	"	PUNCT
inlawrev-2303	116	2	giesen	giesen	PROPN
inlawrev-2303	116	3	v.	v.	PROPN
inlawrev-2303	116	4	united	united	PROPN
inlawrev-2303	116	5	states	states	PROPN
inlawrev-2303	116	6	,	,	PUNCT
inlawrev-2303	116	7	369	369	NUM
inlawrev-2303	116	8	f.	f.	PROPN
inlawrev-2303	116	9	supp	supp	PROPN
inlawrev-2303	116	10	.	.	PUNCT
inlawrev-2303	117	1	33	33	NUM
inlawrev-2303	117	2	(	(	PUNCT
inlawrev-2303	117	3	w.d	w.d	PROPN
inlawrev-2303	117	4	.	.	PROPN
inlawrev-2303	117	5	wis	wis	PROPN
inlawrev-2303	117	6	.	.	PROPN
inlawrev-2303	117	7	1973	1973	NUM
inlawrev-2303	117	8	)	)	PUNCT
inlawrev-2303	117	9	;	;	PUNCT
inlawrev-2303	117	10	estate	estate	NOUN
inlawrev-2303	117	11	of	of	ADP
inlawrev-2303	117	12	duttenhofer	duttenhofer	PROPN
inlawrev-2303	117	13	v.	v.	PROPN
inlawrev-2303	117	14	commissioner	commissioner	PROPN
inlawrev-2303	117	15	,	,	PUNCT
inlawrev-2303	117	16	49	49	NUM
inlawrev-2303	117	17	t.c	t.c	PROPN
inlawrev-2303	117	18	.	.	PROPN
inlawrev-2303	117	19	200	200	NUM
inlawrev-2303	117	20	(	(	PUNCT
inlawrev-2303	117	21	1967	1967	NUM
inlawrev-2303	117	22	)	)	PUNCT
inlawrev-2303	117	23	,	,	PUNCT
inlawrev-2303	117	24	aff'd	aff'd	NOUN
inlawrev-2303	117	25	per	per	ADP
inlawrev-2303	117	26	curiam	curiam	NOUN
inlawrev-2303	117	27	,	,	PUNCT
inlawrev-2303	117	28	410	410	NUM
inlawrev-2303	117	29	f.2d	f.2d	SYM
inlawrev-2303	117	30	302	302	NUM
inlawrev-2303	117	31	(	(	PUNCT
inlawrev-2303	117	32	6th	6th	ADJ
inlawrev-2303	117	33	cir	cir	NOUN
inlawrev-2303	117	34	.	.	PROPN
inlawrev-2303	117	35	1969	1969	NUM
inlawrev-2303	117	36	)	)	PUNCT
inlawrev-2303	117	37	;	;	PUNCT
inlawrev-2303	117	38	estate	estate	NOUN
inlawrev-2303	117	39	of	of	ADP
inlawrev-2303	117	40	crute	crute	NOUN
inlawrev-2303	117	41	v.	v.	PROPN
inlawrev-2303	117	42	commissioner	commissioner	NOUN
inlawrev-2303	117	43	,	,	PUNCT
inlawrev-2303	117	44	33	33	NUM
inlawrev-2303	117	45	t.c.m	t.c.m	NOUN
inlawrev-2303	117	46	.	.	PUNCT
inlawrev-2303	118	1	(	(	PUNCT
inlawrev-2303	118	2	cch	cch	PROPN
inlawrev-2303	118	3	)	)	PUNCT
inlawrev-2303	118	4	1073	1073	NUM
inlawrev-2303	118	5	(	(	PUNCT
inlawrev-2303	118	6	1974	1974	NUM
inlawrev-2303	118	7	)	)	PUNCT
inlawrev-2303	118	8	;	;	PUNCT
inlawrev-2303	118	9	estate	estate	NOUN
inlawrev-2303	118	10	of	of	ADP
inlawrev-2303	118	11	bradley	bradley	PROPN
inlawrev-2303	118	12	v.	v.	PROPN
inlawrev-2303	118	13	commissioner	commissioner	PROPN
inlawrev-2303	118	14	,	,	PUNCT
inlawrev-2303	118	15	33	33	NUM
inlawrev-2303	118	16	t.c.m	t.c.m	NOUN
inlawrev-2303	118	17	.	.	PUNCT
inlawrev-2303	119	1	(	(	PUNCT
inlawrev-2303	119	2	cch	cch	NOUN
inlawrev-2303	119	3	)	)	PUNCT
inlawrev-2303	119	4	70	70	NUM
inlawrev-2303	119	5	(	(	PUNCT
inlawrev-2303	119	6	1974	1974	NUM
inlawrev-2303	119	7	)	)	PUNCT
inlawrev-2303	119	8	,	,	PUNCT
inlawrev-2303	119	9	aff'd	aff'd	NOUN
inlawrev-2303	119	10	,	,	PUNCT
inlawrev-2303	119	11	511	511	NUM
inlawrev-2303	119	12	f.2d	f.2d	ADP
inlawrev-2303	119	13	527	527	NUM
inlawrev-2303	119	14	(	(	PUNCT
inlawrev-2303	119	15	6th	6th	ADJ
inlawrev-2303	119	16	cir	cir	NOUN
inlawrev-2303	119	17	.	.	PUNCT
inlawrev-2303	119	18	1975	1975	NUM
inlawrev-2303	119	19	)	)	PUNCT
inlawrev-2303	119	20	;	;	PUNCT
inlawrev-2303	119	21	estate	estate	NOUN
inlawrev-2303	119	22	of	of	ADP
inlawrev-2303	119	23	geraci	geraci	PROPN
inlawrev-2303	119	24	v	v	PROPN
inlawrev-2303	119	25	commissioner	commissioner	NOUN
inlawrev-2303	119	26	,	,	PUNCT
inlawrev-2303	119	27	32	32	NUM
inlawrev-2303	119	28	t.c.m	t.c.m	NOUN
inlawrev-2303	119	29	.	.	PUNCT
inlawrev-2303	120	1	(	(	PUNCT
inlawrev-2303	120	2	cch	cch	NOUN
inlawrev-2303	120	3	)	)	PUNCT
inlawrev-2303	120	4	424	424	NUM
inlawrev-2303	120	5	(	(	PUNCT
inlawrev-2303	120	6	1973	1973	NUM
inlawrev-2303	120	7	)	)	PUNCT
inlawrev-2303	120	8	,	,	PUNCT
inlawrev-2303	120	9	aff'd	aff'd	NOUN
inlawrev-2303	120	10	per	per	ADP
inlawrev-2303	120	11	curiam	curiam	NOUN
inlawrev-2303	120	12	,	,	PUNCT
inlawrev-2303	120	13	502	502	NUM
inlawrev-2303	120	14	f.2d	f.2d	NOUN
inlawrev-2303	120	15	1148	1148	NUM
inlawrev-2303	120	16	(	(	PUNCT
inlawrev-2303	120	17	6th	6th	ADJ
inlawrev-2303	120	18	cir	cir	NOUN
inlawrev-2303	120	19	.	.	PROPN
inlawrev-2303	120	20	1974	1974	NUM
inlawrev-2303	120	21	)	)	PUNCT
inlawrev-2303	120	22	,	,	PUNCT
inlawrev-2303	120	23	cert	cert	NOUN
inlawrev-2303	120	24	,	,	PUNCT
inlawrev-2303	120	25	denied	deny	VERB
inlawrev-2303	120	26	,	,	PUNCT
inlawrev-2303	120	27	420	420	NUM
inlawrev-2303	120	28	u.s	u.s	PROPN
inlawrev-2303	120	29	.	.	PROPN
inlawrev-2303	120	30	992	992	NUM
inlawrev-2303	120	31	(	(	PUNCT
inlawrev-2303	120	32	1975	1975	NUM
inlawrev-2303	120	33	)	)	PUNCT
inlawrev-2303	120	34	;	;	PUNCT
inlawrev-2303	120	35	estate	estate	NOUN
inlawrev-2303	120	36	of	of	ADP
inlawrev-2303	120	37	plotkin	plotkin	PROPN
inlawrev-2303	120	38	v.	v.	PROPN
inlawrev-2303	120	39	commissioner	commissioner	PROPN
inlawrev-2303	120	40	,	,	PUNCT
inlawrev-2303	120	41	31	31	NUM
inlawrev-2303	120	42	t.c.m	t.c.m	NOUN
inlawrev-2303	120	43	.	.	PUNCT
inlawrev-2303	121	1	(	(	PUNCT
inlawrev-2303	121	2	cch	cch	NOUN
inlawrev-2303	121	3	)	)	PUNCT
inlawrev-2303	121	4	1011	1011	NUM
inlawrev-2303	121	5	(	(	PUNCT
inlawrev-2303	121	6	1972	1972	NUM
inlawrev-2303	121	7	)	)	PUNCT
inlawrev-2303	121	8	;	;	PUNCT
inlawrev-2303	121	9	estate	estate	NOUN
inlawrev-2303	121	10	of	of	ADP
inlawrev-2303	121	11	lewis	lewis	PROPN
inlawrev-2303	121	12	v.	v.	PROPN
inlawrev-2303	121	13	commissioner	commissioner	PROPN
inlawrev-2303	121	14	,	,	PUNCT
inlawrev-2303	121	15	22	22	NUM
inlawrev-2303	121	16	t.c.m	t.c.m	NOUN
inlawrev-2303	121	17	.	.	PUNCT
inlawrev-2303	122	1	(	(	PUNCT
inlawrev-2303	122	2	cch	cch	NOUN
inlawrev-2303	122	3	)	)	PUNCT
inlawrev-2303	122	4	1732	1732	NUM
inlawrev-2303	122	5	(	(	PUNCT
inlawrev-2303	122	6	1963	1963	NUM
inlawrev-2303	122	7	)	)	PUNCT
inlawrev-2303	122	8	.	.	PUNCT
inlawrev-2303	123	1	"	"	PUNCT
inlawrev-2303	123	2	united	united	PROPN
inlawrev-2303	123	3	states	states	PROPN
inlawrev-2303	123	4	v.	v.	ADP
inlawrev-2303	123	5	mize	mize	PROPN
inlawrev-2303	123	6	.	.	PUNCT
inlawrev-2303	124	1	73	73	NUM
inlawrev-2303	124	2	-	-	SYM
inlawrev-2303	124	3	1	1	NUM
inlawrev-2303	124	4	u.s	u.s	PROPN
inlawrev-2303	124	5	.	.	PROPN
inlawrev-2303	124	6	tax	tax	PROPN
inlawrev-2303	124	7	cas	cas	PROPN
inlawrev-2303	124	8	.	.	PROPN
inlawrev-2303	124	9	81,303	81,303	NUM
inlawrev-2303	124	10	(	(	PUNCT
inlawrev-2303	124	11	cd	cd	PROPN
inlawrev-2303	124	12	.	.	PROPN
inlawrev-2303	124	13	cal	cal	PROPN
inlawrev-2303	124	14	.	.	PUNCT
inlawrev-2303	124	15	1972	1972	NUM
inlawrev-2303	124	16	)	)	PUNCT
inlawrev-2303	124	17	;	;	PUNCT
inlawrev-2303	124	18	northwestern	northwestern	PROPN
inlawrev-2303	124	19	nat'l	nat'l	PROPN
inlawrev-2303	124	20	bank	bank	PROPN
inlawrev-2303	124	21	v.	v.	PROPN
inlawrev-2303	124	22	united	united	PROPN
inlawrev-2303	124	23	states	states	PROPN
inlawrev-2303	124	24	,	,	PUNCT
inlawrev-2303	124	25	72	72	NUM
inlawrev-2303	124	26	-	-	SYM
inlawrev-2303	124	27	2	2	NUM
inlawrev-2303	124	28	u.s	u.s	PROPN
inlawrev-2303	124	29	.	.	PROPN
inlawrev-2303	124	30	tax	tax	PROPN
inlawrev-2303	124	31	cas	cas	PROPN
inlawrev-2303	124	32	.	.	PROPN
inlawrev-2303	124	33	86,006	86,006	NUM
inlawrev-2303	124	34	(	(	PUNCT
inlawrev-2303	124	35	d.s	d.s	PROPN
inlawrev-2303	124	36	.	.	PROPN
inlawrev-2303	124	37	dak	dak	PROPN
inlawrev-2303	124	38	.	.	PROPN
inlawrev-2303	124	39	1972	1972	NUM
inlawrev-2303	124	40	)	)	PUNCT
inlawrev-2303	124	41	;	;	PUNCT
inlawrev-2303	124	42	pfeiffer	pfeiffer	PROPN
inlawrev-2303	124	43	v.	v.	PROPN
inlawrev-2303	124	44	united	united	PROPN
inlawrev-2303	124	45	states	states	PROPN
inlawrev-2303	124	46	,	,	PUNCT
inlawrev-2303	124	47	315	315	NUM
inlawrev-2303	124	48	f.	f.	PROPN
inlawrev-2303	124	49	supp	supp	PROPN
inlawrev-2303	124	50	.	.	PUNCT
inlawrev-2303	125	1	392	392	NUM
inlawrev-2303	125	2	(	(	PUNCT
inlawrev-2303	125	3	e.d	e.d	PROPN
inlawrev-2303	125	4	.	.	PROPN
inlawrev-2303	125	5	cal	cal	PROPN
inlawrev-2303	125	6	.	.	PUNCT
inlawrev-2303	125	7	1970	1970	NUM
inlawrev-2303	125	8	)	)	PUNCT
inlawrev-2303	125	9	;	;	PUNCT
inlawrev-2303	125	10	james	james	PROPN
inlawrev-2303	125	11	v.	v.	PROPN
inlawrev-2303	125	12	united	united	PROPN
inlawrev-2303	125	13	states	states	PROPN
inlawrev-2303	125	14	,	,	PUNCT
inlawrev-2303	125	15	65	65	NUM
inlawrev-2303	125	16	-	-	SYM
inlawrev-2303	125	17	1	1	NUM
inlawrev-2303	125	18	u.s	u.s	PROPN
inlawrev-2303	125	19	.	.	PROPN
inlawrev-2303	125	20	tax	tax	PROPN
inlawrev-2303	125	21	cas	cas	PROPN
inlawrev-2303	125	22	.	.	PROPN
inlawrev-2303	126	1	95,601	95,601	NUM
inlawrev-2303	126	2	(	(	PUNCT
inlawrev-2303	126	3	e.d	e.d	PROPN
inlawrev-2303	126	4	.	.	PROPN
inlawrev-2303	126	5	va	va	PROPN
inlawrev-2303	126	6	.	.	PROPN
inlawrev-2303	126	7	1964	1964	NUM
inlawrev-2303	126	8	)	)	PUNCT
inlawrev-2303	126	9	;	;	PUNCT
inlawrev-2303	126	10	estate	estate	NOUN
inlawrev-2303	126	11	of	of	ADP
inlawrev-2303	126	12	klein	klein	PROPN
inlawrev-2303	126	13	v.	v.	PROPN
inlawrev-2303	126	14	commissioner	commissioner	PROPN
inlawrev-2303	126	15	.	.	PUNCT
inlawrev-2303	127	1	34	34	NUM
inlawrev-2303	127	2	t.c.m	t.c.m	NOUN
inlawrev-2303	127	3	.	.	PUNCT
inlawrev-2303	128	1	(	(	PUNCT
inlawrev-2303	128	2	cch	cch	NOUN
inlawrev-2303	128	3	)	)	PUNCT
inlawrev-2303	128	4	567	567	NUM
inlawrev-2303	128	5	(	(	PUNCT
inlawrev-2303	128	6	1975	1975	NUM
inlawrev-2303	128	7	)	)	PUNCT
inlawrev-2303	128	8	;	;	PUNCT
inlawrev-2303	128	9	estate	estate	NOUN
inlawrev-2303	128	10	of	of	ADP
inlawrev-2303	128	11	crute	crute	NOUN
inlawrev-2303	128	12	,	,	PUNCT
inlawrev-2303	128	13	33	33	NUM
inlawrev-2303	128	14	t.c.m	t.c.m	NOUN
inlawrev-2303	128	15	.	.	PUNCT
inlawrev-2303	129	1	(	(	PUNCT
inlawrev-2303	129	2	cch	cch	PROPN
inlawrev-2303	129	3	)	)	PUNCT
inlawrev-2303	129	4	1073	1073	NUM
inlawrev-2303	129	5	(	(	PUNCT
inlawrev-2303	129	6	1974	1974	NUM
inlawrev-2303	129	7	)	)	PUNCT
inlawrev-2303	129	8	;	;	PUNCT
inlawrev-2303	129	9	estate	estate	NOUN
inlawrev-2303	129	10	of	of	ADP
inlawrev-2303	129	11	plotkin	plotkin	PROPN
inlawrev-2303	129	12	v.	v.	PROPN
inlawrev-2303	129	13	commissioner	commissioner	PROPN
inlawrev-2303	129	14	,	,	PUNCT
inlawrev-2303	129	15	31	31	NUM
inlawrev-2303	129	16	t.c.m	t.c.m	NOUN
inlawrev-2303	129	17	.	.	PUNCT
inlawrev-2303	130	1	(	(	PUNCT
inlawrev-2303	130	2	cch	cch	NOUN
inlawrev-2303	130	3	)	)	PUNCT
inlawrev-2303	130	4	1011	1011	NUM
inlawrev-2303	130	5	(	(	PUNCT
inlawrev-2303	130	6	1972	1972	NUM
inlawrev-2303	130	7	)	)	PUNCT
inlawrev-2303	130	8	;	;	PUNCT
inlawrev-2303	130	9	estate	estate	NOUN
inlawrev-2303	130	10	of	of	ADP
inlawrev-2303	130	11	pridmore	pridmore	PROPN
inlawrev-2303	130	12	v.	v.	PROPN
inlawrev-2303	130	13	commissioner	commissioner	NOUN
inlawrev-2303	130	14	,	,	PUNCT
inlawrev-2303	130	15	20	20	NUM
inlawrev-2303	130	16	t.c.m	t.c.m	NOUN
inlawrev-2303	130	17	.	.	PUNCT
inlawrev-2303	131	1	(	(	PUNCT
inlawrev-2303	131	2	cch	cch	PROPN
inlawrev-2303	131	3	)	)	PUNCT
inlawrev-2303	131	4	47	47	NUM
inlawrev-2303	131	5	(	(	PUNCT
inlawrev-2303	131	6	1961	1961	NUM
inlawrev-2303	131	7	)	)	PUNCT
inlawrev-2303	131	8	.	.	PUNCT
inlawrev-2303	132	1	''	''	PUNCT
inlawrev-2303	132	2	united	united	PROPN
inlawrev-2303	132	3	states	states	PROPN
inlawrev-2303	132	4	v.	v.	ADP
inlawrev-2303	132	5	mize	mize	PROPN
inlawrev-2303	132	6	,	,	PUNCT
inlawrev-2303	132	7	73	73	NUM
inlawrev-2303	132	8	-	-	SYM
inlawrev-2303	132	9	1	1	NUM
inlawrev-2303	132	10	u.s	u.s	PROPN
inlawrev-2303	132	11	.	.	PROPN
inlawrev-2303	132	12	tax	tax	PROPN
inlawrev-2303	132	13	cas	cas	PROPN
inlawrev-2303	132	14	.	.	PROPN
inlawrev-2303	132	15	81,303	81,303	NUM
inlawrev-2303	132	16	(	(	PUNCT
inlawrev-2303	132	17	cd	cd	PROPN
inlawrev-2303	132	18	.	.	PROPN
inlawrev-2303	132	19	cal	cal	PROPN
inlawrev-2303	132	20	.	.	PUNCT
inlawrev-2303	132	21	1972	1972	NUM
inlawrev-2303	132	22	)	)	PUNCT
inlawrev-2303	132	23	;	;	PUNCT
inlawrev-2303	132	24	james	james	PROPN
inlawrev-2303	132	25	v.	v.	PROPN
inlawrev-2303	132	26	united	united	PROPN
inlawrev-2303	132	27	states	states	PROPN
inlawrev-2303	132	28	,	,	PUNCT
inlawrev-2303	132	29	65	65	NUM
inlawrev-2303	132	30	-	-	SYM
inlawrev-2303	132	31	1	1	NUM
inlawrev-2303	132	32	u.s	u.s	PROPN
inlawrev-2303	132	33	.	.	PROPN
inlawrev-2303	132	34	tax	tax	PROPN
inlawrev-2303	132	35	cas	cas	PROPN
inlawrev-2303	132	36	.	.	PROPN
inlawrev-2303	133	1	95,601	95,601	NUM
inlawrev-2303	133	2	(	(	PUNCT
inlawrev-2303	133	3	e.d	e.d	PROPN
inlawrev-2303	133	4	.	.	PROPN
inlawrev-2303	133	5	va	va	PROPN
inlawrev-2303	133	6	.	.	PROPN
inlawrev-2303	133	7	1964	1964	NUM
inlawrev-2303	133	8	)	)	PUNCT
inlawrev-2303	133	9	.	.	PUNCT
inlawrev-2303	134	1	the	the	DET
inlawrev-2303	134	2	reported	report	VERB
inlawrev-2303	134	3	decision	decision	NOUN
inlawrev-2303	134	4	in	in	ADP
inlawrev-2303	134	5	james	james	PROPN
inlawrev-2303	134	6	is	be	AUX
inlawrev-2303	134	7	in	in	ADP
inlawrev-2303	134	8	the	the	DET
inlawrev-2303	134	9	form	form	NOUN
inlawrev-2303	134	10	of	of	ADP
inlawrev-2303	134	11	jury	jury	NOUN
inlawrev-2303	134	12	instructions	instruction	NOUN
inlawrev-2303	134	13	that	that	PRON
inlawrev-2303	134	14	include	include	VERB
inlawrev-2303	134	15	the	the	DET
inlawrev-2303	134	16	preponderance	preponderance	NOUN
inlawrev-2303	134	17	of	of	ADP
inlawrev-2303	134	18	the	the	DET
inlawrev-2303	134	19	evidence	evidence	NOUN
inlawrev-2303	134	20	standard	standard	NOUN
inlawrev-2303	134	21	and	and	CCONJ
inlawrev-2303	134	22	the	the	DET
inlawrev-2303	134	23	jury	jury	NOUN
inlawrev-2303	134	24	's	's	PART
inlawrev-2303	134	25	verdict	verdict	NOUN
inlawrev-2303	134	26	.	.	PUNCT
inlawrev-2303	135	1	since	since	SCONJ
inlawrev-2303	135	2	few	few	ADJ
inlawrev-2303	135	3	facts	fact	NOUN
inlawrev-2303	135	4	are	be	AUX
inlawrev-2303	135	5	indicated	indicate	VERB
inlawrev-2303	135	6	,	,	PUNCT
inlawrev-2303	135	7	the	the	DET
inlawrev-2303	135	8	only	only	ADJ
inlawrev-2303	135	9	conclusion	conclusion	NOUN
inlawrev-2303	135	10	that	that	PRON
inlawrev-2303	135	11	can	can	AUX
inlawrev-2303	135	12	be	be	AUX
inlawrev-2303	135	13	drawn	draw	VERB
inlawrev-2303	135	14	is	be	AUX
inlawrev-2303	135	15	that	that	SCONJ
inlawrev-2303	135	16	the	the	DET
inlawrev-2303	135	17	administrator	administrator	NOUN
inlawrev-2303	135	18	failed	fail	VERB
inlawrev-2303	135	19	to	to	PART
inlawrev-2303	135	20	meet	meet	VERB
inlawrev-2303	135	21	the	the	DET
inlawrev-2303	135	22	burden	burden	NOUN
inlawrev-2303	135	23	of	of	ADP
inlawrev-2303	135	24	proof	proof	NOUN
inlawrev-2303	135	25	required	require	VERB
inlawrev-2303	135	26	to	to	PART
inlawrev-2303	135	27	establish	establish	VERB
inlawrev-2303	135	28	that	that	SCONJ
inlawrev-2303	135	29	he	he	PRON
inlawrev-2303	135	30	acted	act	VERB
inlawrev-2303	135	31	as	as	ADP
inlawrev-2303	135	32	an	an	DET
inlawrev-2303	135	33	ordinary	ordinary	ADJ
inlawrev-2303	135	34	,	,	PUNCT
inlawrev-2303	135	35	prudent	prudent	ADJ
inlawrev-2303	135	36	business	business	NOUN
inlawrev-2303	135	37	man	man	NOUN
inlawrev-2303	135	38	in	in	ADP
inlawrev-2303	135	39	filing	file	VERB
inlawrev-2303	135	40	the	the	DET
inlawrev-2303	135	41	return	return	NOUN
inlawrev-2303	135	42	three	three	NUM
inlawrev-2303	135	43	to	to	PART
inlawrev-2303	135	44	four	four	NUM
inlawrev-2303	135	45	months	month	NOUN
inlawrev-2303	135	46	late	late	ADV
inlawrev-2303	135	47	.	.	PUNCT
inlawrev-2303	136	1	624	624	NUM
inlawrev-2303	136	2	indiana	indiana	PROPN
inlawrev-2303	136	3	law	law	PROPN
inlawrev-2303	136	4	review	review	NOUN
inlawrev-2303	136	5	[	[	X
inlawrev-2303	136	6	vol	vol	NOUN
inlawrev-2303	136	7	.	.	PUNCT
inlawrev-2303	137	1	11:621	11:621	NUM
inlawrev-2303	137	2	examined	examine	VERB
inlawrev-2303	137	3	in	in	ADP
inlawrev-2303	137	4	terms	term	NOUN
inlawrev-2303	137	5	of	of	ADP
inlawrev-2303	137	6	advice	advice	NOUN
inlawrev-2303	137	7	regarding	regard	VERB
inlawrev-2303	137	8	whether	whether	SCONJ
inlawrev-2303	137	9	a	a	DET
inlawrev-2303	137	10	return	return	NOUN
inlawrev-2303	137	11	is	be	AUX
inlawrev-2303	137	12	required	require	VERB
inlawrev-2303	137	13	and	and	CCONJ
inlawrev-2303	137	14	advice	advice	NOUN
inlawrev-2303	137	15	regarding	regard	VERB
inlawrev-2303	137	16	when	when	SCONJ
inlawrev-2303	137	17	a	a	DET
inlawrev-2303	137	18	return	return	NOUN
inlawrev-2303	137	19	is	be	AUX
inlawrev-2303	137	20	due	due	ADJ
inlawrev-2303	137	21	.	.	PUNCT
inlawrev-2303	138	1	i.	i.	NOUN
inlawrev-2303	138	2	reliance	reliance	NOUN
inlawrev-2303	138	3	on	on	ADP
inlawrev-2303	138	4	counselregarding	counselregarde	VERB
inlawrev-2303	138	5	whether	whether	SCONJ
inlawrev-2303	138	6	a	a	DET
inlawrev-2303	138	7	return	return	NOUN
inlawrev-2303	138	8	is	be	AUX
inlawrev-2303	138	9	required	require	VERB
inlawrev-2303	138	10	the	the	DET
inlawrev-2303	138	11	opinion	opinion	NOUN
inlawrev-2303	138	12	rendered	render	VERB
inlawrev-2303	138	13	in	in	ADP
inlawrev-2303	138	14	estate	estate	NOUN
inlawrev-2303	138	15	of	of	ADP
inlawrev-2303	138	16	christ	christ	PROPN
inlawrev-2303	138	17	v.	v.	ADP
inlawrev-2303	138	18	commissioner^^	commissioner^^	NUM
inlawrev-2303	138	19	is	be	AUX
inlawrev-2303	138	20	the	the	DET
inlawrev-2303	138	21	only	only	ADJ
inlawrev-2303	138	22	estate	estate	NOUN
inlawrev-2303	138	23	tax	tax	NOUN
inlawrev-2303	138	24	decision	decision	NOUN
inlawrev-2303	138	25	centering	center	VERB
inlawrev-2303	138	26	on	on	ADP
inlawrev-2303	138	27	this	this	DET
inlawrev-2303	138	28	issue	issue	NOUN
inlawrev-2303	138	29	.	.	PUNCT
inlawrev-2303	139	1	christ	christ	PROPN
inlawrev-2303	139	2	died	die	VERB
inlawrev-2303	139	3	on	on	ADP
inlawrev-2303	139	4	december	december	PROPN
inlawrev-2303	139	5	2	2	NUM
inlawrev-2303	139	6	,	,	PUNCT
inlawrev-2303	139	7	1961	1961	NUM
inlawrev-2303	139	8	,	,	PUNCT
inlawrev-2303	139	9	and	and	CCONJ
inlawrev-2303	139	10	the	the	DET
inlawrev-2303	139	11	return	return	NOUN
inlawrev-2303	139	12	was	be	AUX
inlawrev-2303	139	13	due	due	ADJ
inlawrev-2303	139	14	on	on	ADP
inlawrev-2303	139	15	march	march	PROPN
inlawrev-2303	139	16	2	2	NUM
inlawrev-2303	139	17	,	,	PUNCT
inlawrev-2303	139	18	1963	1963	NUM
inlawrev-2303	139	19	.	.	PUNCT
inlawrev-2303	140	1	the	the	DET
inlawrev-2303	140	2	taxpayer	taxpayer	NOUN
inlawrev-2303	140	3	contended	contend	VERB
inlawrev-2303	140	4	that	that	SCONJ
inlawrev-2303	140	5	he	he	PRON
inlawrev-2303	140	6	"	"	PUNCT
inlawrev-2303	140	7	always	always	ADV
inlawrev-2303	140	8	relied	rely	VERB
inlawrev-2303	140	9	on	on	ADP
inlawrev-2303	140	10	his	his	PRON
inlawrev-2303	140	11	attorney	attorney	NOUN
inlawrev-2303	140	12	's	's	PART
inlawrev-2303	140	13	advice	advice	NOUN
inlawrev-2303	140	14	with	with	ADP
inlawrev-2303	140	15	respect	respect	NOUN
inlawrev-2303	140	16	to	to	ADP
inlawrev-2303	140	17	what	what	PRON
inlawrev-2303	140	18	tax	tax	NOUN
inlawrev-2303	140	19	returns	return	NOUN
inlawrev-2303	140	20	should	should	AUX
inlawrev-2303	140	21	be	be	AUX
inlawrev-2303	140	22	filed	file	VERB
inlawrev-2303	140	23	and	and	CCONJ
inlawrev-2303	140	24	when	when	SCONJ
inlawrev-2303	140	25	they	they	PRON
inlawrev-2303	140	26	should	should	AUX
inlawrev-2303	140	27	be	be	AUX
inlawrev-2303	140	28	filed	file	VERB
inlawrev-2303	140	29	.	.	PUNCT
inlawrev-2303	140	30	.	.	PUNCT
inlawrev-2303	140	31	.	.	PUNCT
inlawrev-2303	140	32	.	.	PUNCT
inlawrev-2303	141	1	[	[	X
inlawrev-2303	141	2	h]is	h]is	ADJ
inlawrev-2303	141	3	legal	legal	ADJ
inlawrev-2303	141	4	counsel	counsel	NOUN
inlawrev-2303	141	5	advised	advise	VERB
inlawrev-2303	141	6	that	that	SCONJ
inlawrev-2303	141	7	no	no	DET
inlawrev-2303	141	8	estate	estate	NOUN
inlawrev-2303	141	9	tax	tax	NOUN
inlawrev-2303	141	10	return	return	NOUN
inlawrev-2303	141	11	should	should	AUX
inlawrev-2303	141	12	or	or	CCONJ
inlawrev-2303	141	13	need	need	AUX
inlawrev-2303	141	14	be	be	AUX
inlawrev-2303	141	15	filed	file	VERB
inlawrev-2303	141	16	because	because	SCONJ
inlawrev-2303	141	17	daisy	daisy	NOUN
inlawrev-2303	141	18	's	's	PART
inlawrev-2303	141	19	gross	gross	ADJ
inlawrev-2303	141	20	estate	estate	NOUN
inlawrev-2303	141	21	was	be	AUX
inlawrev-2303	141	22	less	less	ADJ
inlawrev-2303	141	23	than	than	ADP
inlawrev-2303	141	24	the	the	DET
inlawrev-2303	141	25	specific	specific	ADJ
inlawrev-2303	141	26	exemption	exemption	NOUN
inlawrev-2303	141	27	of	of	ADP
inlawrev-2303	141	28	$	$	SYM
inlawrev-2303	141	29	60,000	60,000	NUM
inlawrev-2303	141	30	.	.	PUNCT
inlawrev-2303	141	31	.	.	PUNCT
inlawrev-2303	141	32	.	.	PUNCT
inlawrev-2303	141	33	.	.	PUNCT
inlawrev-2303	142	1	"	"	PUNCT
inlawrev-2303	142	2	"	"	PUNCT
inlawrev-2303	142	3	according	accord	VERB
inlawrev-2303	142	4	to	to	ADP
inlawrev-2303	142	5	the	the	DET
inlawrev-2303	142	6	internal	internal	ADJ
inlawrev-2303	142	7	revenue	revenue	NOUN
inlawrev-2303	142	8	service	service	NOUN
inlawrev-2303	142	9	,	,	PUNCT
inlawrev-2303	142	10	the	the	DET
inlawrev-2303	142	11	several	several	ADJ
inlawrev-2303	142	12	attorneys	attorney	NOUN
inlawrev-2303	142	13	for	for	ADP
inlawrev-2303	142	14	the	the	DET
inlawrev-2303	142	15	estate	estate	NOUN
inlawrev-2303	142	16	should	should	AUX
inlawrev-2303	142	17	have	have	AUX
inlawrev-2303	142	18	been	be	AUX
inlawrev-2303	142	19	on	on	ADP
inlawrev-2303	142	20	notice	notice	NOUN
inlawrev-2303	142	21	that	that	SCONJ
inlawrev-2303	142	22	a	a	DET
inlawrev-2303	142	23	return	return	NOUN
inlawrev-2303	142	24	would	would	AUX
inlawrev-2303	142	25	be	be	AUX
inlawrev-2303	142	26	required	require	VERB
inlawrev-2303	142	27	.	.	PUNCT
inlawrev-2303	143	1	the	the	DET
inlawrev-2303	143	2	court	court	NOUN
inlawrev-2303	143	3	found	find	VERB
inlawrev-2303	143	4	that	that	SCONJ
inlawrev-2303	143	5	the	the	DET
inlawrev-2303	143	6	attorney	attorney	NOUN
inlawrev-2303	143	7	in	in	ADP
inlawrev-2303	143	8	good	good	ADJ
inlawrev-2303	143	9	faith	faith	NOUN
inlawrev-2303	143	10	believed	believe	VERB
inlawrev-2303	143	11	that	that	SCONJ
inlawrev-2303	143	12	no	no	DET
inlawrev-2303	143	13	tax	tax	NOUN
inlawrev-2303	143	14	was	be	AUX
inlawrev-2303	143	15	due	due	ADJ
inlawrev-2303	143	16	'	'	PUNCT
inlawrev-2303	143	17	*	*	PUNCT
inlawrev-2303	143	18	and	and	CCONJ
inlawrev-2303	143	19	noted	note	VERB
inlawrev-2303	143	20	that	that	SCONJ
inlawrev-2303	143	21	the	the	DET
inlawrev-2303	143	22	executor	executor	NOUN
inlawrev-2303	143	23	had	have	VERB
inlawrev-2303	143	24	no	no	DET
inlawrev-2303	143	25	reason	reason	NOUN
inlawrev-2303	143	26	to	to	PART
inlawrev-2303	143	27	doubt	doubt	VERB
inlawrev-2303	143	28	the	the	DET
inlawrev-2303	143	29	competence	competence	NOUN
inlawrev-2303	143	30	of	of	ADP
inlawrev-2303	143	31	his	his	PRON
inlawrev-2303	143	32	attorney	attorney	NOUN
inlawrev-2303	143	33	.	.	PUNCT
inlawrev-2303	144	1	the	the	DET
inlawrev-2303	144	2	court	court	NOUN
inlawrev-2303	144	3	held	hold	VERB
inlawrev-2303	144	4	that	that	SCONJ
inlawrev-2303	144	5	,	,	PUNCT
inlawrev-2303	144	6	since	since	SCONJ
inlawrev-2303	144	7	his	his	PRON
inlawrev-2303	144	8	reliance	reliance	NOUN
inlawrev-2303	144	9	on	on	ADP
inlawrev-2303	144	10	counsel	counsel	NOUN
inlawrev-2303	144	11	was	be	AUX
inlawrev-2303	144	12	reasonable	reasonable	ADJ
inlawrev-2303	144	13	and	and	CCONJ
inlawrev-2303	144	14	justified	justified	ADJ
inlawrev-2303	144	15	,	,	PUNCT
inlawrev-2303	144	16	no	no	DET
inlawrev-2303	144	17	penalties	penalty	NOUN
inlawrev-2303	144	18	should	should	AUX
inlawrev-2303	144	19	be	be	AUX
inlawrev-2303	144	20	imposed,'^	imposed,'^	NOUN
inlawrev-2303	144	21	citing	cite	VERB
inlawrev-2303	144	22	portable	portable	ADJ
inlawrev-2303	144	23	industries	industry	NOUN
inlawrev-2303	144	24	v.	v.	ADP
inlawrev-2303	144	25	commissioner,^	commissioner,^	PROPN
inlawrev-2303	144	26	"	"	PUNCT
inlawrev-2303	144	27	twinam	twinam	PROPN
inlawrev-2303	144	28	v.	v.	ADP
inlawrev-2303	144	29	commissioner,''^	commissioner,''^	PROPN
inlawrev-2303	144	30	and	and	CCONJ
inlawrev-2303	144	31	patino	patino	PROPN
inlawrev-2303	144	32	v.	v.	ADP
inlawrev-2303	144	33	commissioner.^	commissioner.^	PROPN
inlawrev-2303	144	34	'	'	PART
inlawrev-2303	144	35	dependence	dependence	NOUN
inlawrev-2303	144	36	on	on	ADP
inlawrev-2303	144	37	an	an	DET
inlawrev-2303	144	38	accountant	accountant	NOUN
inlawrev-2303	144	39	was	be	AUX
inlawrev-2303	144	40	determined	determine	VERB
inlawrev-2303	144	41	to	to	PART
inlawrev-2303	144	42	be	be	AUX
inlawrev-2303	144	43	reasonable	reasonable	ADJ
inlawrev-2303	144	44	cause	cause	NOUN
inlawrev-2303	144	45	for	for	ADP
inlawrev-2303	144	46	failure	failure	NOUN
inlawrev-2303	144	47	to	to	PART
inlawrev-2303	144	48	file	file	VERB
inlawrev-2303	144	49	personal	personal	ADJ
inlawrev-2303	144	50	holding	hold	VERB
inlawrev-2303	144	51	company	company	NOUN
inlawrev-2303	144	52	returns	return	NOUN
inlawrev-2303	144	53	in	in	ADP
inlawrev-2303	144	54	haywood	haywood	PROPN
inlawrev-2303	144	55	lumber	lumber	PROPN
inlawrev-2303	144	56	&	&	CCONJ
inlawrev-2303	144	57	mining	mining	PROPN
inlawrev-2303	144	58	co.	co.	PROPN
inlawrev-2303	145	1	v.	v.	PROPN
inlawrev-2303	145	2	commissioner	commissioner	PROPN
inlawrev-2303	145	3	.	.	PUNCT
inlawrev-2303	146	1	'^	'^	PROPN
inlawrev-2303	146	2	although	although	SCONJ
inlawrev-2303	146	3	haywood	haywood	PROPN
inlawrev-2303	146	4	is	be	AUX
inlawrev-2303	146	5	not	not	PART
inlawrev-2303	146	6	an	an	DET
inlawrev-2303	146	7	estate	estate	NOUN
inlawrev-2303	146	8	tax	tax	NOUN
inlawrev-2303	146	9	case	case	NOUN
inlawrev-2303	146	10	,	,	PUNCT
inlawrev-2303	146	11	it	it	PRON
inlawrev-2303	146	12	is	be	AUX
inlawrev-2303	146	13	significant	significant	ADJ
inlawrev-2303	146	14	because	because	SCONJ
inlawrev-2303	146	15	of	of	ADP
inlawrev-2303	146	16	its	its	PRON
inlawrev-2303	146	17	citation	citation	NOUN
inlawrev-2303	146	18	by	by	ADP
inlawrev-2303	146	19	plaintiffs	plaintiff	NOUN
inlawrev-2303	146	20	in	in	ADP
inlawrev-2303	146	21	estate	estate	NOUN
inlawrev-2303	146	22	tax	tax	NOUN
inlawrev-2303	146	23	cases.^	cases.^	NOUN
inlawrev-2303	146	24	*	*	PUNCT
inlawrev-2303	146	25	"	"	PUNCT
inlawrev-2303	146	26	54	54	NUM
inlawrev-2303	146	27	t.c	t.c	PROPN
inlawrev-2303	146	28	.	.	PROPN
inlawrev-2303	146	29	493	493	NUM
inlawrev-2303	146	30	(	(	PUNCT
inlawrev-2303	146	31	1970	1970	NUM
inlawrev-2303	146	32	)	)	PUNCT
inlawrev-2303	146	33	.	.	PUNCT
inlawrev-2303	147	1	affd	affd	PROPN
inlawrev-2303	147	2	on	on	ADP
inlawrev-2303	147	3	other	other	ADJ
inlawrev-2303	147	4	grounds	ground	NOUN
inlawrev-2303	147	5	,	,	PUNCT
inlawrev-2303	147	6	480	480	NUM
inlawrev-2303	147	7	f.2d	f.2d	NUM
inlawrev-2303	147	8	171	171	NUM
inlawrev-2303	147	9	(	(	PUNCT
inlawrev-2303	147	10	9th	9th	ADJ
inlawrev-2303	147	11	cir	cir	NOUN
inlawrev-2303	147	12	.	.	PROPN
inlawrev-2303	147	13	1973	1973	NUM
inlawrev-2303	147	14	)	)	PUNCT
inlawrev-2303	147	15	.	.	PUNCT
inlawrev-2303	148	1	"	"	PUNCT
inlawrev-2303	148	2	i	i	PRON
inlawrev-2303	148	3	d.	d.	PROPN
inlawrev-2303	148	4	at	at	ADP
inlawrev-2303	148	5	553	553	NUM
inlawrev-2303	148	6	.	.	PUNCT
inlawrev-2303	149	1	"	"	PUNCT
inlawrev-2303	149	2	"	"	PUNCT
inlawrev-2303	149	3	petitioner	petitioner	NOUN
inlawrev-2303	149	4	's	's	PART
inlawrev-2303	149	5	failure	failure	NOUN
inlawrev-2303	149	6	to	to	PART
inlawrev-2303	149	7	file	file	VERB
inlawrev-2303	149	8	timely	timely	ADV
inlawrev-2303	149	9	the	the	DET
inlawrev-2303	149	10	estate	estate	NOUN
inlawrev-2303	149	11	tax	tax	NOUN
inlawrev-2303	149	12	return	return	NOUN
inlawrev-2303	149	13	for	for	ADP
inlawrev-2303	149	14	decedent	decedent	NOUN
inlawrev-2303	149	15	was	be	AUX
inlawrev-2303	149	16	due	due	ADJ
inlawrev-2303	149	17	to	to	ADP
inlawrev-2303	149	18	reasonable	reasonable	ADJ
inlawrev-2303	149	19	cause	cause	NOUN
inlawrev-2303	149	20	and	and	CCONJ
inlawrev-2303	149	21	not	not	PART
inlawrev-2303	149	22	due	due	ADP
inlawrev-2303	149	23	to	to	ADP
inlawrev-2303	149	24	willful	willful	ADJ
inlawrev-2303	149	25	neglect	neglect	NOUN
inlawrev-2303	149	26	,	,	PUNCT
inlawrev-2303	149	27	where	where	SCONJ
inlawrev-2303	149	28	he	he	PRON
inlawrev-2303	149	29	was	be	AUX
inlawrev-2303	149	30	advised	advise	VERB
inlawrev-2303	149	31	by	by	ADP
inlawrev-2303	149	32	his	his	PRON
inlawrev-2303	149	33	attorney	attorney	NOUN
inlawrev-2303	149	34	in	in	ADP
inlawrev-2303	149	35	good	good	ADJ
inlawrev-2303	149	36	faith	faith	NOUN
inlawrev-2303	149	37	that	that	PRON
inlawrev-2303	149	38	no	no	DET
inlawrev-2303	149	39	return	return	NOUN
inlawrev-2303	149	40	need	need	NOUN
inlawrev-2303	149	41	be	be	AUX
inlawrev-2303	149	42	filed	file	VERB
inlawrev-2303	149	43	because	because	SCONJ
inlawrev-2303	149	44	no	no	DET
inlawrev-2303	149	45	estate	estate	NOUN
inlawrev-2303	149	46	tax	tax	NOUN
inlawrev-2303	149	47	was	be	AUX
inlawrev-2303	149	48	due	due	ADJ
inlawrev-2303	149	49	.	.	PUNCT
inlawrev-2303	149	50	"	"	PUNCT
inlawrev-2303	150	1	i	i	PRON
inlawrev-2303	150	2	d.	d.	PROPN
inlawrev-2303	150	3	at	at	ADP
inlawrev-2303	150	4	523	523	NUM
inlawrev-2303	150	5	.	.	PUNCT
inlawrev-2303	151	1	compare	compare	NOUN
inlawrev-2303	151	2	estate	estate	NOUN
inlawrev-2303	151	3	of	of	ADP
inlawrev-2303	151	4	plotkin	plotkin	PROPN
inlawrev-2303	152	1	v.	v.	PROPN
inlawrev-2303	152	2	commissioner	commissioner	PROPN
inlawrev-2303	152	3	,	,	PUNCT
inlawrev-2303	152	4	31	31	NUM
inlawrev-2303	152	5	t.c.m	t.c.m	NOUN
inlawrev-2303	152	6	.	.	PUNCT
inlawrev-2303	152	7	(	(	PUNCT
inlawrev-2303	152	8	cch	cch	NOUN
inlawrev-2303	152	9	)	)	PUNCT
inlawrev-2303	152	10	1011	1011	NUM
inlawrev-2303	152	11	(	(	PUNCT
inlawrev-2303	152	12	1972	1972	NUM
inlawrev-2303	152	13	)	)	PUNCT
inlawrev-2303	152	14	,	,	PUNCT
inlawrev-2303	152	15	where	where	SCONJ
inlawrev-2303	152	16	the	the	DET
inlawrev-2303	152	17	court	court	NOUN
inlawrev-2303	152	18	suggested	suggest	VERB
inlawrev-2303	152	19	that	that	SCONJ
inlawrev-2303	152	20	,	,	PUNCT
inlawrev-2303	152	21	if	if	SCONJ
inlawrev-2303	152	22	the	the	DET
inlawrev-2303	152	23	gross	gross	ADJ
inlawrev-2303	152	24	estate	estate	NOUN
inlawrev-2303	152	25	clearly	clearly	ADV
inlawrev-2303	152	26	exceeds	exceed	VERB
inlawrev-2303	152	27	the	the	DET
inlawrev-2303	152	28	amount	amount	NOUN
inlawrev-2303	152	29	required	require	VERB
inlawrev-2303	152	30	for	for	ADP
inlawrev-2303	152	31	filing	filing	NOUN
inlawrev-2303	152	32	,	,	PUNCT
inlawrev-2303	152	33	professional	professional	ADJ
inlawrev-2303	152	34	advice	advice	NOUN
inlawrev-2303	152	35	that	that	PRON
inlawrev-2303	152	36	no	no	DET
inlawrev-2303	152	37	tax	tax	NOUN
inlawrev-2303	152	38	is	be	AUX
inlawrev-2303	152	39	due	due	ADJ
inlawrev-2303	152	40	does	do	AUX
inlawrev-2303	152	41	not	not	PART
inlawrev-2303	152	42	constitute	constitute	VERB
inlawrev-2303	152	43	reasonable	reasonable	ADJ
inlawrev-2303	152	44	cause	cause	NOUN
inlawrev-2303	152	45	,	,	PUNCT
inlawrev-2303	152	46	with	with	ADP
inlawrev-2303	152	47	estate	estate	NOUN
inlawrev-2303	152	48	of	of	ADP
inlawrev-2303	152	49	christ	christ	PROPN
inlawrev-2303	152	50	.	.	PUNCT
inlawrev-2303	153	1	"	"	PUNCT
inlawrev-2303	153	2	54	54	NUM
inlawrev-2303	153	3	t.c	t.c	PROPN
inlawrev-2303	153	4	.	.	PUNCT
inlawrev-2303	154	1	at	at	ADP
inlawrev-2303	154	2	554	554	NUM
inlawrev-2303	154	3	.	.	PUNCT
inlawrev-2303	154	4	™	™	PROPN
inlawrev-2303	154	5	24	24	NUM
inlawrev-2303	154	6	t.c	t.c	PROPN
inlawrev-2303	154	7	.	.	PROPN
inlawrev-2303	154	8	571	571	NUM
inlawrev-2303	154	9	(	(	PUNCT
inlawrev-2303	154	10	1955	1955	NUM
inlawrev-2303	154	11	)	)	PUNCT
inlawrev-2303	154	12	.	.	PUNCT
inlawrev-2303	155	1	in	in	ADP
inlawrev-2303	155	2	portable	portable	ADJ
inlawrev-2303	155	3	industries	industry	NOUN
inlawrev-2303	155	4	,	,	PUNCT
inlawrev-2303	155	5	the	the	DET
inlawrev-2303	155	6	court	court	NOUN
inlawrev-2303	155	7	held	hold	VERB
inlawrev-2303	155	8	that	that	SCONJ
inlawrev-2303	155	9	the	the	DET
inlawrev-2303	155	10	lawyer	lawyer	NOUN
inlawrev-2303	155	11	's	's	PART
inlawrev-2303	155	12	advice	advice	NOUN
inlawrev-2303	155	13	that	that	PRON
inlawrev-2303	155	14	the	the	DET
inlawrev-2303	155	15	taxpayer	taxpayer	NOUN
inlawrev-2303	155	16	was	be	AUX
inlawrev-2303	155	17	not	not	PART
inlawrev-2303	155	18	a	a	DET
inlawrev-2303	155	19	personal	personal	ADJ
inlawrev-2303	155	20	holding	hold	VERB
inlawrev-2303	155	21	company	company	NOUN
inlawrev-2303	155	22	was	be	AUX
inlawrev-2303	155	23	reasonable	reasonable	ADJ
inlawrev-2303	155	24	cause	cause	NOUN
inlawrev-2303	155	25	for	for	ADP
inlawrev-2303	155	26	not	not	PART
inlawrev-2303	155	27	filing	file	VERB
inlawrev-2303	155	28	those	those	DET
inlawrev-2303	155	29	returns	return	NOUN
inlawrev-2303	155	30	.	.	PUNCT
inlawrev-2303	156	1	"	"	PUNCT
inlawrev-2303	156	2	22	22	NUM
inlawrev-2303	156	3	t.c	t.c	PROPN
inlawrev-2303	156	4	.	.	PROPN
inlawrev-2303	156	5	83	83	NUM
inlawrev-2303	156	6	(	(	PUNCT
inlawrev-2303	156	7	1954	1954	NUM
inlawrev-2303	156	8	)	)	PUNCT
inlawrev-2303	156	9	.	.	PUNCT
inlawrev-2303	157	1	in	in	ADP
inlawrev-2303	157	2	twinam	twinam	ADV
inlawrev-2303	157	3	,	,	PUNCT
inlawrev-2303	157	4	the	the	DET
inlawrev-2303	157	5	attorney	attorney	NOUN
inlawrev-2303	157	6	's	's	PART
inlawrev-2303	157	7	advice	advice	NOUN
inlawrev-2303	157	8	that	that	SCONJ
inlawrev-2303	157	9	alimony	alimony	NOUN
inlawrev-2303	157	10	payments	payment	NOUN
inlawrev-2303	157	11	were	be	AUX
inlawrev-2303	157	12	not	not	PART
inlawrev-2303	157	13	taxable	taxable	ADJ
inlawrev-2303	157	14	was	be	AUX
inlawrev-2303	157	15	deemed	deem	VERB
inlawrev-2303	157	16	sufficient	sufficient	ADJ
inlawrev-2303	157	17	reason	reason	NOUN
inlawrev-2303	157	18	for	for	ADP
inlawrev-2303	157	19	petitioner	petitioner	NOUN
inlawrev-2303	157	20	's	's	PART
inlawrev-2303	157	21	failure	failure	NOUN
inlawrev-2303	157	22	to	to	PART
inlawrev-2303	157	23	file	file	VERB
inlawrev-2303	157	24	income	income	NOUN
inlawrev-2303	157	25	tax	tax	NOUN
inlawrev-2303	157	26	returns	return	NOUN
inlawrev-2303	157	27	.	.	PUNCT
inlawrev-2303	158	1	"	"	PUNCT
inlawrev-2303	158	2	13	13	NUM
inlawrev-2303	158	3	t.c	t.c	PROPN
inlawrev-2303	158	4	.	.	PROPN
inlawrev-2303	158	5	816	816	NUM
inlawrev-2303	158	6	(	(	PUNCT
inlawrev-2303	158	7	1949	1949	NUM
inlawrev-2303	158	8	)	)	PUNCT
inlawrev-2303	158	9	.	.	PUNCT
inlawrev-2303	159	1	affd	affd	PROPN
inlawrev-2303	159	2	on	on	ADP
inlawrev-2303	159	3	other	other	ADJ
inlawrev-2303	159	4	grounds	ground	NOUN
inlawrev-2303	159	5	,	,	PUNCT
inlawrev-2303	159	6	186	186	NUM
inlawrev-2303	159	7	f.2d	f.2d	NOUN
inlawrev-2303	159	8	962	962	NUM
inlawrev-2303	159	9	(	(	PUNCT
inlawrev-2303	159	10	4th	4th	ADJ
inlawrev-2303	159	11	cir	cir	NOUN
inlawrev-2303	159	12	.	.	PROPN
inlawrev-2303	159	13	1950	1950	NUM
inlawrev-2303	159	14	)	)	PUNCT
inlawrev-2303	159	15	.	.	PUNCT
inlawrev-2303	160	1	in	in	ADP
inlawrev-2303	160	2	patino	patino	PROPN
inlawrev-2303	160	3	the	the	DET
inlawrev-2303	160	4	court	court	NOUN
inlawrev-2303	160	5	held	hold	VERB
inlawrev-2303	160	6	that	that	SCONJ
inlawrev-2303	160	7	a	a	DET
inlawrev-2303	160	8	lawyer	lawyer	NOUN
inlawrev-2303	160	9	's	's	PART
inlawrev-2303	160	10	'	'	NOUN
inlawrev-2303	160	11	advice	advice	NOUN
inlawrev-2303	160	12	that	that	PRON
inlawrev-2303	160	13	a	a	DET
inlawrev-2303	160	14	taxpayer	taxpayer	NOUN
inlawrev-2303	160	15	was	be	AUX
inlawrev-2303	160	16	a	a	DET
inlawrev-2303	160	17	nonresident	nonresident	ADJ
inlawrev-2303	160	18	alien	alien	NOUN
inlawrev-2303	160	19	and	and	CCONJ
inlawrev-2303	160	20	need	need	AUX
inlawrev-2303	160	21	not	not	PART
inlawrev-2303	160	22	file	file	VERB
inlawrev-2303	160	23	income	income	NOUN
inlawrev-2303	160	24	tax	tax	NOUN
inlawrev-2303	160	25	returns	return	NOUN
inlawrev-2303	160	26	was	be	AUX
inlawrev-2303	160	27	adequate	adequate	ADJ
inlawrev-2303	160	28	to	to	PART
inlawrev-2303	160	29	avoid	avoid	VERB
inlawrev-2303	160	30	penalties	penalty	NOUN
inlawrev-2303	160	31	.	.	PUNCT
inlawrev-2303	161	1	''	''	PUNCT
inlawrev-2303	161	2	ns	ns	NUM
inlawrev-2303	161	3	f.2d	f.2d	ADP
inlawrev-2303	161	4	769	769	NUM
inlawrev-2303	161	5	(	(	PUNCT
inlawrev-2303	161	6	2d	2d	NUM
inlawrev-2303	161	7	cir	cir	NOUN
inlawrev-2303	161	8	.	.	PROPN
inlawrev-2303	161	9	1950	1950	NUM
inlawrev-2303	161	10	)	)	PUNCT
inlawrev-2303	161	11	,	,	PUNCT
inlawrev-2303	161	12	rev'g	rev'g	VERB
inlawrev-2303	161	13	12	12	NUM
inlawrev-2303	161	14	t.c	t.c	PROPN
inlawrev-2303	161	15	.	.	PROPN
inlawrev-2303	161	16	735	735	NUM
inlawrev-2303	161	17	(	(	PUNCT
inlawrev-2303	161	18	1949	1949	NUM
inlawrev-2303	161	19	)	)	PUNCT
inlawrev-2303	161	20	.	.	PUNCT
inlawrev-2303	162	1	"	"	PUNCT
inlawrev-2303	162	2	giesen	giesen	PROPN
inlawrev-2303	162	3	v.	v.	PROPN
inlawrev-2303	162	4	united	united	PROPN
inlawrev-2303	162	5	states	states	PROPN
inlawrev-2303	162	6	,	,	PUNCT
inlawrev-2303	162	7	369	369	NUM
inlawrev-2303	162	8	f.	f.	PROPN
inlawrev-2303	162	9	supp	supp	PROPN
inlawrev-2303	162	10	.	.	PUNCT
inlawrev-2303	163	1	33	33	NUM
inlawrev-2303	163	2	(	(	PUNCT
inlawrev-2303	163	3	w.d	w.d	PROPN
inlawrev-2303	163	4	.	.	PROPN
inlawrev-2303	163	5	wis	wis	PROPN
inlawrev-2303	163	6	.	.	PROPN
inlawrev-2303	163	7	1973	1973	NUM
inlawrev-2303	163	8	)	)	PUNCT
inlawrev-2303	163	9	;	;	PUNCT
inlawrev-2303	163	10	estate	estate	NOUN
inlawrev-2303	163	11	of	of	ADP
inlawrev-2303	163	12	duttenhofer	duttenhofer	PROPN
inlawrev-2303	163	13	v.	v.	PROPN
inlawrev-2303	163	14	commissioner	commissioner	PROPN
inlawrev-2303	163	15	,	,	PUNCT
inlawrev-2303	163	16	49	49	NUM
inlawrev-2303	163	17	t.c	t.c	PROPN
inlawrev-2303	163	18	.	.	PROPN
inlawrev-2303	163	19	200	200	NUM
inlawrev-2303	163	20	(	(	PUNCT
inlawrev-2303	163	21	1967	1967	NUM
inlawrev-2303	163	22	)	)	PUNCT
inlawrev-2303	163	23	,	,	PUNCT
inlawrev-2303	163	24	affd	affd	X
inlawrev-2303	163	25	per	per	ADP
inlawrev-2303	163	26	curiam	curiam	NOUN
inlawrev-2303	163	27	,	,	PUNCT
inlawrev-2303	163	28	410	410	NUM
inlawrev-2303	163	29	f.2d	f.2d	SYM
inlawrev-2303	163	30	302	302	NUM
inlawrev-2303	163	31	(	(	PUNCT
inlawrev-2303	163	32	6th	6th	ADJ
inlawrev-2303	163	33	cir	cir	NOUN
inlawrev-2303	163	34	.	.	PROPN
inlawrev-2303	163	35	1969	1969	NUM
inlawrev-2303	163	36	)	)	PUNCT
inlawrev-2303	163	37	;	;	PUNCT
inlawrev-2303	163	38	f	f	PROPN
inlawrev-2303	163	39	1978	1978	NUM
inlawrev-2303	163	40	]	]	PUNCT
inlawrev-2303	163	41	estate	estate	NOUN
inlawrev-2303	163	42	tax	tax	NOUN
inlawrev-2303	163	43	returns	return	NOUN
inlawrev-2303	163	44	625	625	NUM
inlawrev-2303	163	45	in	in	ADP
inlawrev-2303	163	46	haywood	haywood	PROPN
inlawrev-2303	163	47	,	,	PUNCT
inlawrev-2303	163	48	a	a	DET
inlawrev-2303	163	49	corporate	corporate	ADJ
inlawrev-2303	163	50	officer	officer	NOUN
inlawrev-2303	163	51	asked	ask	VERB
inlawrev-2303	163	52	a	a	DET
inlawrev-2303	163	53	certified	certify	VERB
inlawrev-2303	163	54	public	public	ADJ
inlawrev-2303	163	55	accountant	accountant	NOUN
inlawrev-2303	163	56	to	to	PART
inlawrev-2303	163	57	prepare	prepare	VERB
inlawrev-2303	163	58	"	"	PUNCT
inlawrev-2303	163	59	the	the	DET
inlawrev-2303	163	60	proper	proper	ADJ
inlawrev-2303	163	61	corporate	corporate	ADJ
inlawrev-2303	163	62	tax	tax	NOUN
inlawrev-2303	163	63	returns	return	NOUN
inlawrev-2303	163	64	.	.	PUNCT
inlawrev-2303	164	1	"^^	"^^	VERB
inlawrev-2303	164	2	the	the	DET
inlawrev-2303	164	3	accountant	accountant	NOUN
inlawrev-2303	164	4	knew	know	VERB
inlawrev-2303	164	5	that	that	SCONJ
inlawrev-2303	164	6	the	the	DET
inlawrev-2303	164	7	business	business	NOUN
inlawrev-2303	164	8	was	be	AUX
inlawrev-2303	164	9	a	a	DET
inlawrev-2303	164	10	personal	personal	ADJ
inlawrev-2303	164	11	holding	hold	VERB
inlawrev-2303	164	12	company	company	NOUN
inlawrev-2303	164	13	,	,	PUNCT
inlawrev-2303	164	14	but	but	CCONJ
inlawrev-2303	164	15	failed	fail	VERB
inlawrev-2303	164	16	to	to	PART
inlawrev-2303	164	17	inform	inform	VERB
inlawrev-2303	164	18	the	the	DET
inlawrev-2303	164	19	officer	officer	NOUN
inlawrev-2303	164	20	or	or	CCONJ
inlawrev-2303	164	21	to	to	PART
inlawrev-2303	164	22	file	file	VERB
inlawrev-2303	164	23	the	the	DET
inlawrev-2303	164	24	required	require	VERB
inlawrev-2303	164	25	returns	return	NOUN
inlawrev-2303	164	26	.	.	PUNCT
inlawrev-2303	165	1	the	the	DET
inlawrev-2303	165	2	tax	tax	NOUN
inlawrev-2303	165	3	court	court	NOUN
inlawrev-2303	165	4	held	hold	VERB
inlawrev-2303	165	5	that	that	SCONJ
inlawrev-2303	165	6	there	there	PRON
inlawrev-2303	165	7	was	be	VERB
inlawrev-2303	165	8	no	no	DET
inlawrev-2303	165	9	reasonable	reasonable	ADJ
inlawrev-2303	165	10	cause	cause	NOUN
inlawrev-2303	165	11	since	since	SCONJ
inlawrev-2303	165	12	the	the	DET
inlawrev-2303	165	13	officer	officer	NOUN
inlawrev-2303	165	14	had	have	AUX
inlawrev-2303	165	15	passively	passively	ADV
inlawrev-2303	165	16	awaited	await	VERB
inlawrev-2303	165	17	the	the	DET
inlawrev-2303	165	18	preparer	preparer	NOUN
inlawrev-2303	165	19	's	's	PART
inlawrev-2303	165	20	advice	advice	NOUN
inlawrev-2303	165	21	.	.	PUNCT
inlawrev-2303	166	1	in	in	ADP
inlawrev-2303	166	2	reversing	reverse	VERB
inlawrev-2303	166	3	that	that	DET
inlawrev-2303	166	4	decision	decision	NOUN
inlawrev-2303	166	5	,	,	PUNCT
inlawrev-2303	166	6	the	the	DET
inlawrev-2303	166	7	second	second	ADJ
inlawrev-2303	166	8	circuit	circuit	NOUN
inlawrev-2303	166	9	court	court	NOUN
inlawrev-2303	166	10	of	of	ADP
inlawrev-2303	166	11	appeals	appeal	NOUN
inlawrev-2303	166	12	stated	state	VERB
inlawrev-2303	166	13	:	:	PUNCT
inlawrev-2303	166	14	"	"	PUNCT
inlawrev-2303	166	15	when	when	SCONJ
inlawrev-2303	166	16	a	a	DET
inlawrev-2303	166	17	corporate	corporate	ADJ
inlawrev-2303	166	18	taxpayer	taxpayer	NOUN
inlawrev-2303	166	19	selects	select	VERB
inlawrev-2303	166	20	a	a	DET
inlawrev-2303	166	21	competent	competent	ADJ
inlawrev-2303	166	22	tax	tax	NOUN
inlawrev-2303	166	23	expert	expert	NOUN
inlawrev-2303	166	24	,	,	PUNCT
inlawrev-2303	166	25	supplies	supply	VERB
inlawrev-2303	166	26	him	he	PRON
inlawrev-2303	166	27	with	with	ADP
inlawrev-2303	166	28	all	all	DET
inlawrev-2303	166	29	necessary	necessary	ADJ
inlawrev-2303	166	30	information	information	NOUN
inlawrev-2303	166	31	and	and	CCONJ
inlawrev-2303	166	32	requests	request	VERB
inlawrev-2303	166	33	him	he	PRON
inlawrev-2303	166	34	to	to	PART
inlawrev-2303	166	35	prepare	prepare	VERB
inlawrev-2303	166	36	the	the	DET
inlawrev-2303	166	37	proper	proper	ADJ
inlawrev-2303	166	38	tax	tax	NOUN
inlawrev-2303	166	39	returns	return	NOUN
inlawrev-2303	166	40	,	,	PUNCT
inlawrev-2303	166	41	we	we	PRON
inlawrev-2303	166	42	think	think	VERB
inlawrev-2303	166	43	the	the	DET
inlawrev-2303	166	44	taxpayer	taxpayer	NOUN
inlawrev-2303	166	45	has	have	AUX
inlawrev-2303	166	46	done	do	VERB
inlawrev-2303	166	47	all	all	DET
inlawrev-2303	166	48	that	that	DET
inlawrev-2303	166	49	ordinary	ordinary	ADJ
inlawrev-2303	166	50	business	business	NOUN
inlawrev-2303	166	51	care	care	NOUN
inlawrev-2303	166	52	and	and	CCONJ
inlawrev-2303	166	53	prudence	prudence	NOUN
inlawrev-2303	166	54	can	can	AUX
inlawrev-2303	166	55	reasonably	reasonably	ADV
inlawrev-2303	166	56	demand	demand	VERB
inlawrev-2303	166	57	.	.	PUNCT
inlawrev-2303	167	1	"^	"^	NOUN
inlawrev-2303	167	2	*	*	PUNCT
inlawrev-2303	167	3	the	the	DET
inlawrev-2303	167	4	practitioner	practitioner	NOUN
inlawrev-2303	167	5	in	in	ADP
inlawrev-2303	167	6	haywood	haywood	PROPN
inlawrev-2303	167	7	had	have	VERB
inlawrev-2303	167	8	twenty	twenty	NUM
inlawrev-2303	167	9	years	year	NOUN
inlawrev-2303	167	10	of	of	ADP
inlawrev-2303	167	11	experience	experience	NOUN
inlawrev-2303	167	12	and	and	CCONJ
inlawrev-2303	167	13	had	have	AUX
inlawrev-2303	167	14	advised	advise	VERB
inlawrev-2303	167	15	the	the	DET
inlawrev-2303	167	16	taxpayer	taxpayer	NOUN
inlawrev-2303	167	17	previously	previously	ADV
inlawrev-2303	167	18	.	.	PUNCT
inlawrev-2303	168	1	the	the	DET
inlawrev-2303	168	2	court	court	NOUN
inlawrev-2303	168	3	refused	refuse	VERB
inlawrev-2303	168	4	to	to	PART
inlawrev-2303	168	5	impute	impute	VERB
inlawrev-2303	168	6	the	the	DET
inlawrev-2303	168	7	negligence	negligence	NOUN
inlawrev-2303	168	8	of	of	ADP
inlawrev-2303	168	9	the	the	DET
inlawrev-2303	168	10	accountant	accountant	NOUN
inlawrev-2303	168	11	to	to	ADP
inlawrev-2303	168	12	the	the	DET
inlawrev-2303	168	13	company	company	NOUN
inlawrev-2303	168	14	because	because	SCONJ
inlawrev-2303	168	15	the	the	DET
inlawrev-2303	168	16	company	company	NOUN
inlawrev-2303	168	17	would	would	AUX
inlawrev-2303	168	18	have	have	AUX
inlawrev-2303	168	19	then	then	ADV
inlawrev-2303	168	20	been	be	AUX
inlawrev-2303	168	21	held	hold	VERB
inlawrev-2303	168	22	to	to	ADP
inlawrev-2303	168	23	a	a	DET
inlawrev-2303	168	24	standard	standard	NOUN
inlawrev-2303	168	25	of	of	ADP
inlawrev-2303	168	26	care	care	NOUN
inlawrev-2303	168	27	that	that	PRON
inlawrev-2303	168	28	was	be	AUX
inlawrev-2303	168	29	higher	high	ADJ
inlawrev-2303	168	30	than	than	ADP
inlawrev-2303	168	31	that	that	PRON
inlawrev-2303	168	32	generally	generally	ADV
inlawrev-2303	168	33	required	require	VERB
inlawrev-2303	168	34	of	of	ADP
inlawrev-2303	168	35	laymen.^^	laymen.^^	NOUN
inlawrev-2303	168	36	the	the	DET
inlawrev-2303	168	37	court	court	NOUN
inlawrev-2303	168	38	in	in	ADP
inlawrev-2303	168	39	commissioner	commissioner	PROPN
inlawrev-2303	168	40	v.	v.	PROPN
inlawrev-2303	168	41	american	american	PROPN
inlawrev-2303	168	42	association	association	PROPN
inlawrev-2303	168	43	of	of	ADP
inlawrev-2303	168	44	engineers	engineer	NOUN
inlawrev-2303	168	45	employments^	employments^	PROPN
inlawrev-2303	168	46	quoted	quote	VERB
inlawrev-2303	168	47	the	the	DET
inlawrev-2303	168	48	test	test	NOUN
inlawrev-2303	168	49	set	set	VERB
inlawrev-2303	168	50	forth	forth	ADV
inlawrev-2303	168	51	in	in	ADP
inlawrev-2303	168	52	haywood	haywood	PROPN
inlawrev-2303	168	53	in	in	ADP
inlawrev-2303	168	54	finding	find	VERB
inlawrev-2303	168	55	that	that	DET
inlawrev-2303	168	56	reliance	reliance	NOUN
inlawrev-2303	168	57	on	on	ADP
inlawrev-2303	168	58	an	an	DET
inlawrev-2303	168	59	attorney	attorney	NOUN
inlawrev-2303	168	60	was	be	AUX
inlawrev-2303	168	61	reasonable	reasonable	ADJ
inlawrev-2303	168	62	cause.^	cause.^	NOUN
inlawrev-2303	168	63	®	®	NOUN
inlawrev-2303	168	64	the	the	DET
inlawrev-2303	168	65	taxpayer	taxpayer	NOUN
inlawrev-2303	168	66	's	's	PART
inlawrev-2303	168	67	counsel	counsel	NOUN
inlawrev-2303	168	68	,	,	PUNCT
inlawrev-2303	168	69	who	who	PRON
inlawrev-2303	168	70	had	have	AUX
inlawrev-2303	168	71	specialized	specialize	VERB
inlawrev-2303	168	72	in	in	ADP
inlawrev-2303	168	73	taxation	taxation	NOUN
inlawrev-2303	168	74	for	for	ADP
inlawrev-2303	168	75	twenty	twenty	NUM
inlawrev-2303	168	76	-	-	PUNCT
inlawrev-2303	168	77	five	five	NUM
inlawrev-2303	168	78	years	year	NOUN
inlawrev-2303	168	79	,	,	PUNCT
inlawrev-2303	168	80	advised	advise	VERB
inlawrev-2303	168	81	the	the	DET
inlawrev-2303	168	82	taxpayer	taxpayer	NOUN
inlawrev-2303	168	83	that	that	SCONJ
inlawrev-2303	168	84	it	it	PRON
inlawrev-2303	168	85	was	be	AUX
inlawrev-2303	168	86	an	an	DET
inlawrev-2303	168	87	exempt	exempt	ADJ
inlawrev-2303	168	88	organization	organization	NOUN
inlawrev-2303	168	89	not	not	PART
inlawrev-2303	168	90	required	require	VERB
inlawrev-2303	168	91	to	to	PART
inlawrev-2303	168	92	file	file	VERB
inlawrev-2303	168	93	tax	tax	NOUN
inlawrev-2303	168	94	returns	return	NOUN
inlawrev-2303	168	95	.	.	PUNCT
inlawrev-2303	169	1	american	american	PROPN
inlawrev-2303	169	2	association	association	PROPN
inlawrev-2303	169	3	of	of	ADP
inlawrev-2303	169	4	engineers	engineer	NOUN
inlawrev-2303	169	5	employment	employment	NOUN
inlawrev-2303	169	6	is	be	AUX
inlawrev-2303	169	7	of	of	ADP
inlawrev-2303	169	8	particular	particular	ADJ
inlawrev-2303	169	9	interest	interest	NOUN
inlawrev-2303	169	10	because	because	SCONJ
inlawrev-2303	169	11	of	of	ADP
inlawrev-2303	169	12	its	its	PRON
inlawrev-2303	169	13	treatment	treatment	NOUN
inlawrev-2303	169	14	in	in	ADP
inlawrev-2303	169	15	subsequent	subsequent	ADJ
inlawrev-2303	169	16	seventh	seventh	ADJ
inlawrev-2303	169	17	circuit	circuit	PROPN
inlawrev-2303	169	18	cases.^	cases.^	NOUN
inlawrev-2303	169	19	"	"	PUNCT
inlawrev-2303	169	20	11	11	NUM
inlawrev-2303	169	21	.	.	PUNCT
inlawrev-2303	170	1	reliance	reliance	NOUN
inlawrev-2303	170	2	on	on	ADP
inlawrev-2303	170	3	counselregarding	counselregarde	VERB
inlawrev-2303	170	4	when	when	SCONJ
inlawrev-2303	170	5	a	a	DET
inlawrev-2303	170	6	return	return	NOUN
inlawrev-2303	170	7	is	be	AUX
inlawrev-2303	170	8	due	due	ADJ
inlawrev-2303	170	9	the	the	DET
inlawrev-2303	170	10	cases	case	NOUN
inlawrev-2303	170	11	discussed	discuss	VERB
inlawrev-2303	170	12	below	below	ADP
inlawrev-2303	170	13	involve	involve	VERB
inlawrev-2303	170	14	situations	situation	NOUN
inlawrev-2303	170	15	in	in	ADP
inlawrev-2303	170	16	which	which	PRON
inlawrev-2303	170	17	the	the	DET
inlawrev-2303	170	18	gross	gross	ADJ
inlawrev-2303	170	19	estate	estate	NOUN
inlawrev-2303	170	20	clearly	clearly	ADV
inlawrev-2303	170	21	exceeds	exceed	VERB
inlawrev-2303	170	22	the	the	DET
inlawrev-2303	170	23	statutory	statutory	ADJ
inlawrev-2303	170	24	minimum	minimum	NOUN
inlawrev-2303	170	25	for	for	ADP
inlawrev-2303	170	26	filing	filing	NOUN
inlawrev-2303	170	27	.	.	PUNCT
inlawrev-2303	171	1	the	the	DET
inlawrev-2303	171	2	question	question	NOUN
inlawrev-2303	171	3	is	be	AUX
inlawrev-2303	171	4	whether	whether	SCONJ
inlawrev-2303	171	5	an	an	DET
inlawrev-2303	171	6	executor	executor	NOUN
inlawrev-2303	171	7	's	's	PART
inlawrev-2303	171	8	dependence	dependence	NOUN
inlawrev-2303	171	9	on	on	ADP
inlawrev-2303	171	10	a	a	DET
inlawrev-2303	171	11	professional	professional	ADJ
inlawrev-2303	171	12	(	(	PUNCT
inlawrev-2303	171	13	either	either	CCONJ
inlawrev-2303	171	14	attorney	attorney	NOUN
inlawrev-2303	171	15	or	or	CCONJ
inlawrev-2303	171	16	accountant	accountant	NOUN
inlawrev-2303	171	17	)	)	PUNCT
inlawrev-2303	171	18	establishes	establish	VERB
inlawrev-2303	171	19	reasonable	reasonable	ADJ
inlawrev-2303	171	20	cause	cause	NOUN
inlawrev-2303	171	21	for	for	SCONJ
inlawrev-2303	171	22	failure	failure	NOUN
inlawrev-2303	171	23	to	to	PART
inlawrev-2303	171	24	file	file	VERB
inlawrev-2303	171	25	such	such	ADJ
inlawrev-2303	171	26	return	return	NOUN
inlawrev-2303	171	27	within	within	ADP
inlawrev-2303	171	28	the	the	DET
inlawrev-2303	171	29	prescribed	prescribed	ADJ
inlawrev-2303	171	30	time.^	time.^	NOUN
inlawrev-2303	171	31	'	'	PUNCT
inlawrev-2303	171	32	various	various	ADJ
inlawrev-2303	171	33	circuits	circuit	NOUN
inlawrev-2303	171	34	will	will	AUX
inlawrev-2303	171	35	be	be	AUX
inlawrev-2303	171	36	considered	consider	VERB
inlawrev-2303	171	37	separately	separately	ADV
inlawrev-2303	171	38	,	,	PUNCT
inlawrev-2303	171	39	since	since	SCONJ
inlawrev-2303	171	40	they	they	PRON
inlawrev-2303	171	41	have	have	AUX
inlawrev-2303	171	42	developed	develop	VERB
inlawrev-2303	171	43	different	different	ADJ
inlawrev-2303	171	44	positions	position	NOUN
inlawrev-2303	171	45	on	on	ADP
inlawrev-2303	171	46	the	the	DET
inlawrev-2303	171	47	matter	matter	NOUN
inlawrev-2303	171	48	.	.	PUNCT
inlawrev-2303	172	1	to	to	PART
inlawrev-2303	172	2	demonstrate	demonstrate	VERB
inlawrev-2303	172	3	the	the	DET
inlawrev-2303	172	4	estate	estate	NOUN
inlawrev-2303	172	5	of	of	ADP
inlawrev-2303	172	6	mayer	mayer	PROPN
inlawrev-2303	172	7	v.	v.	PROPN
inlawrev-2303	172	8	commissioner	commissioner	PROPN
inlawrev-2303	172	9	,	,	PUNCT
inlawrev-2303	172	10	43	43	NUM
inlawrev-2303	172	11	t.c	t.c	PROPN
inlawrev-2303	172	12	.	.	PROPN
inlawrev-2303	173	1	403	403	NUM
inlawrev-2303	173	2	(	(	PUNCT
inlawrev-2303	173	3	1964	1964	NUM
inlawrev-2303	173	4	)	)	PUNCT
inlawrev-2303	173	5	,	,	PUNCT
inlawrev-2303	173	6	aff'd	aff'd	NOUN
inlawrev-2303	173	7	per	per	ADP
inlawrev-2303	173	8	curiam	curiam	NOUN
inlawrev-2303	173	9	,	,	PUNCT
inlawrev-2303	173	10	351	351	NUM
inlawrev-2303	173	11	f.2d	f.2d	X
inlawrev-2303	173	12	617	617	NUM
inlawrev-2303	173	13	,	,	PUNCT
inlawrev-2303	173	14	(	(	PUNCT
inlawrev-2303	173	15	2d	2d	NUM
inlawrev-2303	173	16	cir	cir	NOUN
inlawrev-2303	173	17	.	.	PUNCT
inlawrev-2303	174	1	1965	1965	NUM
inlawrev-2303	174	2	)	)	PUNCT
inlawrev-2303	174	3	,	,	PUNCT
inlawrev-2303	174	4	cert	cert	NOUN
inlawrev-2303	174	5	,	,	PUNCT
inlawrev-2303	174	6	denied	deny	VERB
inlawrev-2303	174	7	,	,	PUNCT
inlawrev-2303	174	8	383	383	NUM
inlawrev-2303	174	9	u.s	u.s	PROPN
inlawrev-2303	174	10	.	.	PROPN
inlawrev-2303	174	11	935	935	NUM
inlawrev-2303	174	12	(	(	PUNCT
inlawrev-2303	174	13	1966	1966	NUM
inlawrev-2303	174	14	)	)	PUNCT
inlawrev-2303	174	15	;	;	PUNCT
inlawrev-2303	174	16	estate	estate	NOUN
inlawrev-2303	174	17	of	of	ADP
inlawrev-2303	174	18	lewis	lewis	PROPN
inlawrev-2303	174	19	v.	v.	PROPN
inlawrev-2303	174	20	commissioner	commissioner	PROPN
inlawrev-2303	174	21	,	,	PUNCT
inlawrev-2303	174	22	22	22	NUM
inlawrev-2303	174	23	t.c.m	t.c.m	NOUN
inlawrev-2303	174	24	.	.	PUNCT
inlawrev-2303	175	1	(	(	PUNCT
inlawrev-2303	175	2	cch	cch	NOUN
inlawrev-2303	175	3	)	)	PUNCT
inlawrev-2303	175	4	1732	1732	NUM
inlawrev-2303	175	5	(	(	PUNCT
inlawrev-2303	175	6	1963	1963	NUM
inlawrev-2303	175	7	)	)	PUNCT
inlawrev-2303	175	8	.	.	PUNCT
inlawrev-2303	176	1	"	"	PUNCT
inlawrev-2303	176	2	'	'	NUM
inlawrev-2303	176	3	178	178	NUM
inlawrev-2303	176	4	f.2d	f.2d	NOUN
inlawrev-2303	176	5	at	at	ADP
inlawrev-2303	176	6	770	770	NUM
inlawrev-2303	176	7	.	.	PUNCT
inlawrev-2303	177	1	"	"	PUNCT
inlawrev-2303	177	2	'	'	PUNCT
inlawrev-2303	177	3	i	i	PRON
inlawrev-2303	177	4	d.	d.	PROPN
inlawrev-2303	177	5	at	at	ADP
inlawrev-2303	177	6	771	771	NUM
inlawrev-2303	177	7	.	.	PUNCT
inlawrev-2303	177	8	'	'	PUNCT
inlawrev-2303	178	1	*	*	NUM
inlawrev-2303	178	2	204	204	NUM
inlawrev-2303	178	3	f.2d	f.2d	SYM
inlawrev-2303	178	4	19	19	NUM
inlawrev-2303	178	5	(	(	PUNCT
inlawrev-2303	178	6	7th	7th	ADJ
inlawrev-2303	178	7	cir	cir	NOUN
inlawrev-2303	178	8	.	.	PROPN
inlawrev-2303	178	9	1953	1953	NUM
inlawrev-2303	178	10	)	)	PUNCT
inlawrev-2303	178	11	.	.	PUNCT
inlawrev-2303	179	1	"	"	PUNCT
inlawrev-2303	179	2	m	m	VERB
inlawrev-2303	179	3	at	at	ADP
inlawrev-2303	179	4	21	21	NUM
inlawrev-2303	179	5	.	.	PUNCT
inlawrev-2303	180	1	"	"	PUNCT
inlawrev-2303	180	2	"	"	PUNCT
inlawrev-2303	180	3	united	united	PROPN
inlawrev-2303	180	4	states	states	PROPN
inlawrev-2303	180	5	v.	v.	ADP
inlawrev-2303	180	6	kroll	kroll	PROPN
inlawrev-2303	180	7	,	,	PUNCT
inlawrev-2303	180	8	547	547	NUM
inlawrev-2303	180	9	f.2d	f.2d	NUM
inlawrev-2303	180	10	393	393	NUM
inlawrev-2303	180	11	(	(	PUNCT
inlawrev-2303	180	12	7th	7th	ADJ
inlawrev-2303	180	13	cir	cir	NOUN
inlawrev-2303	180	14	.	.	PUNCT
inlawrev-2303	180	15	1977	1977	NUM
inlawrev-2303	180	16	)	)	PUNCT
inlawrev-2303	180	17	;	;	PUNCT
inlawrev-2303	180	18	giesen	giesen	PROPN
inlawrev-2303	180	19	v.	v.	PROPN
inlawrev-2303	180	20	united	united	PROPN
inlawrev-2303	180	21	states	states	PROPN
inlawrev-2303	180	22	,	,	PUNCT
inlawrev-2303	180	23	369	369	NUM
inlawrev-2303	180	24	f.	f.	PROPN
inlawrev-2303	180	25	supp	supp	PROPN
inlawrev-2303	180	26	.	.	PUNCT
inlawrev-2303	181	1	33	33	NUM
inlawrev-2303	181	2	(	(	PUNCT
inlawrev-2303	181	3	w.d	w.d	PROPN
inlawrev-2303	181	4	.	.	PROPN
inlawrev-2303	181	5	wis	wis	PROPN
inlawrev-2303	181	6	.	.	PROPN
inlawrev-2303	181	7	1973	1973	NUM
inlawrev-2303	181	8	)	)	PUNCT
inlawrev-2303	181	9	.	.	PUNCT
inlawrev-2303	182	1	"	"	PUNCT
inlawrev-2303	182	2	the	the	DET
inlawrev-2303	182	3	applicable	applicable	ADJ
inlawrev-2303	182	4	time	time	NOUN
inlawrev-2303	182	5	limit	limit	NOUN
inlawrev-2303	182	6	in	in	ADP
inlawrev-2303	182	7	those	those	DET
inlawrev-2303	182	8	cases	case	NOUN
inlawrev-2303	182	9	is	be	AUX
inlawrev-2303	182	10	15	15	NUM
inlawrev-2303	182	11	months	month	NOUN
inlawrev-2303	182	12	.	.	PUNCT
inlawrev-2303	183	1	int	int	NOUN
inlawrev-2303	183	2	.	.	PUNCT
inlawrev-2303	184	1	rev	rev	PROPN
inlawrev-2303	184	2	.	.	PROPN
inlawrev-2303	184	3	code	code	PROPN
inlawrev-2303	184	4	of	of	ADP
inlawrev-2303	184	5	1954	1954	NUM
inlawrev-2303	184	6	,	,	PUNCT
inlawrev-2303	184	7	ch.61	ch.61	NOUN
inlawrev-2303	184	8	,	,	PUNCT
inlawrev-2303	184	9	§	§	NOUN
inlawrev-2303	184	10	6075(a	6075(a	NOUN
inlawrev-2303	184	11	)	)	PUNCT
inlawrev-2303	184	12	,	,	PUNCT
inlawrev-2303	184	13	68a	68a	NOUN
inlawrev-2303	184	14	stat	stat	VERB
inlawrev-2303	184	15	.	.	PUNCT
inlawrev-2303	185	1	751	751	NUM
inlawrev-2303	185	2	.	.	X
inlawrev-2303	186	1	626	626	NUM
inlawrev-2303	186	2	indiana	indiana	PROPN
inlawrev-2303	186	3	law	law	NOUN
inlawrev-2303	186	4	review	review	NOUN
inlawrev-2303	186	5	[	[	X
inlawrev-2303	186	6	vol	vol	NOUN
inlawrev-2303	186	7	.	.	PUNCT
inlawrev-2303	187	1	11:621	11:621	NUM
inlawrev-2303	187	2	historical	historical	ADJ
inlawrev-2303	187	3	development	development	NOUN
inlawrev-2303	187	4	of	of	ADP
inlawrev-2303	187	5	the	the	DET
inlawrev-2303	187	6	law	law	NOUN
inlawrev-2303	187	7	,	,	PUNCT
inlawrev-2303	187	8	the	the	DET
inlawrev-2303	187	9	cases	case	NOUN
inlawrev-2303	187	10	within	within	ADP
inlawrev-2303	187	11	a	a	DET
inlawrev-2303	187	12	circuit	circuit	NOUN
inlawrev-2303	187	13	will	will	AUX
inlawrev-2303	187	14	be	be	AUX
inlawrev-2303	187	15	discussed	discuss	VERB
inlawrev-2303	187	16	chronologically	chronologically	ADV
inlawrev-2303	187	17	.	.	PUNCT
inlawrev-2303	188	1	the	the	DET
inlawrev-2303	188	2	circuits	circuit	NOUN
inlawrev-2303	188	3	are	be	AUX
inlawrev-2303	188	4	arranged	arrange	VERB
inlawrev-2303	188	5	in	in	ADP
inlawrev-2303	188	6	a	a	DET
inlawrev-2303	188	7	similar	similar	ADJ
inlawrev-2303	188	8	order	order	NOUN
inlawrev-2303	188	9	,	,	PUNCT
inlawrev-2303	188	10	starting	start	VERB
inlawrev-2303	188	11	with	with	ADP
inlawrev-2303	188	12	the	the	DET
inlawrev-2303	188	13	one	one	NOUN
inlawrev-2303	188	14	whose	whose	DET
inlawrev-2303	188	15	most	most	ADJ
inlawrev-2303	188	16	recent	recent	ADJ
inlawrev-2303	188	17	decision	decision	NOUN
inlawrev-2303	188	18	is	be	AUX
inlawrev-2303	188	19	the	the	DET
inlawrev-2303	188	20	oldest	old	ADJ
inlawrev-2303	188	21	.	.	PUNCT
inlawrev-2303	189	1	the	the	DET
inlawrev-2303	189	2	latest	late	ADJ
inlawrev-2303	189	3	opinion	opinion	NOUN
inlawrev-2303	189	4	will	will	AUX
inlawrev-2303	189	5	be	be	AUX
inlawrev-2303	189	6	the	the	DET
inlawrev-2303	189	7	final	final	ADJ
inlawrev-2303	189	8	one	one	NUM
inlawrev-2303	189	9	analyzed.^^	analyzed.^^	NOUN
inlawrev-2303	189	10	a.	a.	NOUN
inlawrev-2303	189	11	ninth	ninth	ADJ
inlawrev-2303	189	12	circuit	circuit	NOUN
inlawrev-2303	189	13	the	the	DET
inlawrev-2303	189	14	holding	holding	NOUN
inlawrev-2303	189	15	in	in	ADP
inlawrev-2303	189	16	ferrando	ferrando	PROPN
inlawrev-2303	189	17	v.	v.	PROPN
inlawrev-2303	189	18	united	united	PROPN
inlawrev-2303	189	19	states^^	states^^	PROPN
inlawrev-2303	189	20	was	be	AUX
inlawrev-2303	189	21	based	base	VERB
inlawrev-2303	189	22	on	on	ADP
inlawrev-2303	189	23	the	the	DET
inlawrev-2303	189	24	delinquency	delinquency	NOUN
inlawrev-2303	189	25	penalty	penalty	NOUN
inlawrev-2303	189	26	section	section	NOUN
inlawrev-2303	189	27	of	of	ADP
inlawrev-2303	189	28	the	the	DET
inlawrev-2303	189	29	internal	internal	ADJ
inlawrev-2303	189	30	revenue	revenue	NOUN
inlawrev-2303	189	31	code	code	NOUN
inlawrev-2303	189	32	of	of	ADP
inlawrev-2303	189	33	1939	1939	NUM
inlawrev-2303	189	34	.	.	PUNCT
inlawrev-2303	190	1	'	'	PUNCT
inlawrev-2303	191	1	*	*	PUNCT
inlawrev-2303	191	2	ferrando	ferrando	PROPN
inlawrev-2303	191	3	is	be	AUX
inlawrev-2303	191	4	not	not	PART
inlawrev-2303	191	5	the	the	DET
inlawrev-2303	191	6	only	only	ADJ
inlawrev-2303	191	7	case	case	NOUN
inlawrev-2303	191	8	decided	decide	VERB
inlawrev-2303	191	9	under	under	ADP
inlawrev-2303	191	10	the	the	DET
inlawrev-2303	191	11	prior	prior	ADJ
inlawrev-2303	191	12	section	section	NOUN
inlawrev-2303	191	13	,	,	PUNCT
inlawrev-2303	191	14	but	but	CCONJ
inlawrev-2303	191	15	is	be	AUX
inlawrev-2303	191	16	included	include	VERB
inlawrev-2303	191	17	herein	herein	NOUN
inlawrev-2303	191	18	because	because	SCONJ
inlawrev-2303	191	19	it	it	PRON
inlawrev-2303	191	20	was	be	AUX
inlawrev-2303	191	21	the	the	DET
inlawrev-2303	191	22	first	first	ADJ
inlawrev-2303	191	23	case	case	NOUN
inlawrev-2303	191	24	to	to	PART
inlawrev-2303	191	25	hold	hold	VERB
inlawrev-2303	191	26	that	that	SCONJ
inlawrev-2303	191	27	an	an	DET
inlawrev-2303	191	28	executor	executor	NOUN
inlawrev-2303	191	29	can	can	AUX
inlawrev-2303	191	30	not	not	PART
inlawrev-2303	191	31	delegate	delegate	VERB
inlawrev-2303	191	32	his	his	PRON
inlawrev-2303	191	33	duty	duty	NOUN
inlawrev-2303	191	34	of	of	ADP
inlawrev-2303	191	35	timely	timely	ADJ
inlawrev-2303	191	36	filing	file	VERB
inlawrev-2303	191	37	an	an	DET
inlawrev-2303	191	38	estate	estate	NOUN
inlawrev-2303	191	39	tax	tax	NOUN
inlawrev-2303	191	40	return	return	NOUN
inlawrev-2303	191	41	to	to	ADP
inlawrev-2303	191	42	his	his	PRON
inlawrev-2303	191	43	attorney	attorney	NOUN
inlawrev-2303	191	44	.	.	PUNCT
inlawrev-2303	192	1	the	the	DET
inlawrev-2303	192	2	inexperienced	inexperienced	ADJ
inlawrev-2303	192	3	taxpayers	taxpayer	NOUN
inlawrev-2303	192	4	(	(	PUNCT
inlawrev-2303	192	5	widow	widow	NOUN
inlawrev-2303	192	6	and	and	CCONJ
inlawrev-2303	192	7	son	son	NOUN
inlawrev-2303	192	8	of	of	ADP
inlawrev-2303	192	9	the	the	DET
inlawrev-2303	192	10	decedent	decedent	NOUN
inlawrev-2303	192	11	)	)	PUNCT
inlawrev-2303	192	12	entrusted	entrust	VERB
inlawrev-2303	192	13	the	the	DET
inlawrev-2303	192	14	entire	entire	ADJ
inlawrev-2303	192	15	administration	administration	NOUN
inlawrev-2303	192	16	of	of	ADP
inlawrev-2303	192	17	the	the	DET
inlawrev-2303	192	18	estate	estate	NOUN
inlawrev-2303	192	19	to	to	ADP
inlawrev-2303	192	20	an	an	DET
inlawrev-2303	192	21	attorney	attorney	NOUN
inlawrev-2303	192	22	and	and	CCONJ
inlawrev-2303	192	23	made	make	VERB
inlawrev-2303	192	24	no	no	DET
inlawrev-2303	192	25	attempt	attempt	NOUN
inlawrev-2303	192	26	to	to	PART
inlawrev-2303	192	27	ascertain	ascertain	VERB
inlawrev-2303	192	28	their	their	PRON
inlawrev-2303	192	29	duties	duty	NOUN
inlawrev-2303	192	30	as	as	ADP
inlawrev-2303	192	31	executors	executor	NOUN
inlawrev-2303	192	32	.	.	PUNCT
inlawrev-2303	193	1	the	the	DET
inlawrev-2303	193	2	preparer	preparer	NOUN
inlawrev-2303	193	3	said	say	VERB
inlawrev-2303	193	4	that	that	SCONJ
inlawrev-2303	193	5	the	the	DET
inlawrev-2303	193	6	late	late	ADJ
inlawrev-2303	193	7	filing	filing	NOUN
inlawrev-2303	193	8	was	be	AUX
inlawrev-2303	193	9	caused	cause	VERB
inlawrev-2303	193	10	by	by	ADP
inlawrev-2303	193	11	the	the	DET
inlawrev-2303	193	12	pressure	pressure	NOUN
inlawrev-2303	193	13	of	of	ADP
inlawrev-2303	193	14	his	his	PRON
inlawrev-2303	193	15	business	business	NOUN
inlawrev-2303	193	16	and	and	CCONJ
inlawrev-2303	193	17	an	an	DET
inlawrev-2303	193	18	indefinite	indefinite	ADJ
inlawrev-2303	193	19	oral	oral	ADJ
inlawrev-2303	193	20	extension	extension	NOUN
inlawrev-2303	193	21	of	of	ADP
inlawrev-2303	193	22	time	time	NOUN
inlawrev-2303	193	23	from	from	ADP
inlawrev-2303	193	24	a	a	DET
inlawrev-2303	193	25	deputy	deputy	NOUN
inlawrev-2303	193	26	collector	collector	NOUN
inlawrev-2303	193	27	of	of	ADP
inlawrev-2303	193	28	the	the	DET
inlawrev-2303	193	29	internal	internal	ADJ
inlawrev-2303	193	30	revenue	revenue	NOUN
inlawrev-2303	193	31	service	service	NOUN
inlawrev-2303	193	32	.	.	PUNCT
inlawrev-2303	194	1	'^	'^	NOUN
inlawrev-2303	194	2	after	after	ADP
inlawrev-2303	194	3	noting	note	VERB
inlawrev-2303	194	4	that	that	SCONJ
inlawrev-2303	194	5	a	a	DET
inlawrev-2303	194	6	personal	personal	ADJ
inlawrev-2303	194	7	representative	representative	NOUN
inlawrev-2303	194	8	must	must	AUX
inlawrev-2303	194	9	see	see	VERB
inlawrev-2303	194	10	to	to	ADP
inlawrev-2303	194	11	it	it	PRON
inlawrev-2303	194	12	that	that	SCONJ
inlawrev-2303	194	13	his	his	PRON
inlawrev-2303	194	14	counsel	counsel	NOUN
inlawrev-2303	194	15	is	be	AUX
inlawrev-2303	194	16	diligent	diligent	ADJ
inlawrev-2303	194	17	,	,	PUNCT
inlawrev-2303	194	18	the	the	DET
inlawrev-2303	194	19	court	court	NOUN
inlawrev-2303	194	20	determined	determine	VERB
inlawrev-2303	194	21	that	that	SCONJ
inlawrev-2303	194	22	the	the	DET
inlawrev-2303	194	23	taxpayer	taxpayer	NOUN
inlawrev-2303	194	24	has	have	VERB
inlawrev-2303	194	25	a	a	DET
inlawrev-2303	194	26	positive	positive	ADJ
inlawrev-2303	194	27	obligation	obligation	NOUN
inlawrev-2303	194	28	to	to	PART
inlawrev-2303	194	29	learn	learn	VERB
inlawrev-2303	194	30	the	the	DET
inlawrev-2303	194	31	due	due	ADJ
inlawrev-2303	194	32	date	date	NOUN
inlawrev-2303	194	33	of	of	ADP
inlawrev-2303	194	34	the	the	DET
inlawrev-2303	194	35	return	return	NOUN
inlawrev-2303	194	36	.	.	PUNCT
inlawrev-2303	195	1	'	'	PUNCT
inlawrev-2303	195	2	®	®	NOUN
inlawrev-2303	195	3	a	a	DET
inlawrev-2303	195	4	companion	companion	NOUN
inlawrev-2303	195	5	case	case	NOUN
inlawrev-2303	195	6	to	to	PART
inlawrev-2303	195	7	ferrando	ferrando	VERB
inlawrev-2303	195	8	,	,	PUNCT
inlawrev-2303	195	9	ferrari	ferrari	PROPN
inlawrev-2303	195	10	v.	v.	ADP
inlawrev-2303	195	11	united	united	PROPN
inlawrev-2303	195	12	states,^	states,^	PROPN
inlawrev-2303	195	13	''	''	PUNCT
inlawrev-2303	195	14	involved	involve	VERB
inlawrev-2303	195	15	the	the	DET
inlawrev-2303	195	16	same	same	ADJ
inlawrev-2303	195	17	attorney	attorney	NOUN
inlawrev-2303	195	18	and	and	CCONJ
inlawrev-2303	195	19	other	other	ADJ
inlawrev-2303	195	20	executors	executor	NOUN
inlawrev-2303	195	21	who	who	PRON
inlawrev-2303	195	22	were	be	AUX
inlawrev-2303	195	23	inexperienced	inexperienced	ADJ
inlawrev-2303	195	24	with	with	ADP
inlawrev-2303	195	25	'	'	NUM
inlawrev-2303	195	26	^tax	^tax	NOUN
inlawrev-2303	195	27	court	court	NOUN
inlawrev-2303	195	28	decisions	decision	NOUN
inlawrev-2303	195	29	are	be	AUX
inlawrev-2303	195	30	reviewable	reviewable	ADJ
inlawrev-2303	195	31	by	by	ADP
inlawrev-2303	195	32	the	the	DET
inlawrev-2303	195	33	united	united	PROPN
inlawrev-2303	195	34	states	states	PROPN
inlawrev-2303	195	35	court	court	PROPN
inlawrev-2303	195	36	of	of	ADP
inlawrev-2303	195	37	appeals	appeal	NOUN
inlawrev-2303	195	38	for	for	ADP
inlawrev-2303	195	39	the	the	DET
inlawrev-2303	195	40	district	district	NOUN
inlawrev-2303	195	41	in	in	ADP
inlawrev-2303	195	42	which	which	PRON
inlawrev-2303	195	43	the	the	DET
inlawrev-2303	195	44	taxpayer	taxpayer	NOUN
inlawrev-2303	195	45	has	have	VERB
inlawrev-2303	195	46	his	his	PRON
inlawrev-2303	195	47	legal	legal	ADJ
inlawrev-2303	195	48	residence	residence	NOUN
inlawrev-2303	195	49	.	.	PUNCT
inlawrev-2303	196	1	i.r.c	i.r.c	NOUN
inlawrev-2303	196	2	.	.	PUNCT
inlawrev-2303	197	1	§	§	PROPN
inlawrev-2303	197	2	7482	7482	NUM
inlawrev-2303	197	3	.	.	PUNCT
inlawrev-2303	198	1	therefore	therefore	ADV
inlawrev-2303	198	2	,	,	PUNCT
inlawrev-2303	198	3	they	they	PRON
inlawrev-2303	198	4	are	be	AUX
inlawrev-2303	198	5	discussed	discuss	VERB
inlawrev-2303	198	6	under	under	ADP
inlawrev-2303	198	7	the	the	DET
inlawrev-2303	198	8	heading	heading	NOUN
inlawrev-2303	198	9	of	of	ADP
inlawrev-2303	198	10	the	the	DET
inlawrev-2303	198	11	approprate	approprate	ADJ
inlawrev-2303	198	12	circuit	circuit	NOUN
inlawrev-2303	198	13	because	because	SCONJ
inlawrev-2303	198	14	the	the	DET
inlawrev-2303	198	15	tax	tax	NOUN
inlawrev-2303	198	16	court	court	NOUN
inlawrev-2303	198	17	will	will	AUX
inlawrev-2303	198	18	presumably	presumably	ADV
inlawrev-2303	198	19	follow	follow	VERB
inlawrev-2303	198	20	the	the	DET
inlawrev-2303	198	21	holdings	holding	NOUN
inlawrev-2303	198	22	of	of	ADP
inlawrev-2303	198	23	that	that	DET
inlawrev-2303	198	24	circuit	circuit	NOUN
inlawrev-2303	198	25	.	.	PUNCT
inlawrev-2303	199	1	'	'	PUNCT
inlawrev-2303	199	2	^56	^56	NOUN
inlawrev-2303	199	3	-	-	SYM
inlawrev-2303	199	4	2	2	NUM
inlawrev-2303	199	5	u.s	u.s	PROPN
inlawrev-2303	199	6	.	.	PROPN
inlawrev-2303	199	7	tax	tax	PROPN
inlawrev-2303	199	8	cas	cas	PROPN
inlawrev-2303	199	9	.	.	PROPN
inlawrev-2303	200	1	56,871	56,871	NUM
inlawrev-2303	200	2	(	(	PUNCT
inlawrev-2303	200	3	n.d	n.d	PROPN
inlawrev-2303	200	4	.	.	PROPN
inlawrev-2303	200	5	cal	cal	PROPN
inlawrev-2303	200	6	.	.	PUNCT
inlawrev-2303	201	1	1956	1956	NUM
inlawrev-2303	201	2	)	)	PUNCT
inlawrev-2303	202	1	,	,	PUNCT
inlawrev-2303	202	2	aff'd	aff'd	NOUN
inlawrev-2303	202	3	,	,	PUNCT
inlawrev-2303	202	4	245	245	NUM
inlawrev-2303	202	5	f.2d	f.2d	ADP
inlawrev-2303	202	6	582	582	NUM
inlawrev-2303	202	7	(	(	PUNCT
inlawrev-2303	202	8	9th	9th	ADJ
inlawrev-2303	202	9	cir	cir	NOUN
inlawrev-2303	202	10	.	.	PUNCT
inlawrev-2303	203	1	1957	1957	NUM
inlawrev-2303	203	2	)	)	PUNCT
inlawrev-2303	203	3	.	.	PUNCT
inlawrev-2303	204	1	''	''	PUNCT
inlawrev-2303	204	2	int	int	NOUN
inlawrev-2303	204	3	.	.	PUNCT
inlawrev-2303	205	1	rev	rev	PROPN
inlawrev-2303	205	2	.	.	PROPN
inlawrev-2303	205	3	code	code	PROPN
inlawrev-2303	205	4	of	of	ADP
inlawrev-2303	205	5	1939	1939	NUM
inlawrev-2303	205	6	,	,	PUNCT
inlawrev-2303	205	7	ch	ch	NOUN
inlawrev-2303	205	8	.	.	PROPN
inlawrev-2303	205	9	34	34	NUM
inlawrev-2303	205	10	,	,	PUNCT
inlawrev-2303	205	11	§	§	PROPN
inlawrev-2303	205	12	3612(d	3612(d	PROPN
inlawrev-2303	205	13	)	)	PUNCT
inlawrev-2303	205	14	,	,	PUNCT
inlawrev-2303	205	15	53	53	NUM
inlawrev-2303	205	16	stat	stat	NOUN
inlawrev-2303	205	17	.	.	PUNCT
inlawrev-2303	206	1	438	438	NUM
inlawrev-2303	206	2	(	(	PUNCT
inlawrev-2303	206	3	now	now	ADV
inlawrev-2303	206	4	i.r.c	i.r.c	NOUN
inlawrev-2303	206	5	.	.	PUNCT
inlawrev-2303	207	1	§	§	PROPN
inlawrev-2303	207	2	6651	6651	NUM
inlawrev-2303	207	3	)	)	PUNCT
inlawrev-2303	207	4	.	.	PUNCT
inlawrev-2303	208	1	'	'	PUNCT
inlawrev-2303	208	2	^the	^the	DET
inlawrev-2303	208	3	attorney	attorney	NOUN
inlawrev-2303	208	4	testified	testify	VERB
inlawrev-2303	208	5	,	,	PUNCT
inlawrev-2303	208	6	"	"	PUNCT
inlawrev-2303	208	7	i	i	PRON
inlawrev-2303	208	8	was	be	AUX
inlawrev-2303	208	9	then	then	ADV
inlawrev-2303	208	10	told	tell	VERB
inlawrev-2303	208	11	to	to	PART
inlawrev-2303	208	12	bring	bring	VERB
inlawrev-2303	208	13	in	in	ADP
inlawrev-2303	208	14	the	the	DET
inlawrev-2303	208	15	return	return	NOUN
inlawrev-2303	208	16	when	when	SCONJ
inlawrev-2303	208	17	i	i	PRON
inlawrev-2303	208	18	did	do	AUX
inlawrev-2303	208	19	have	have	VERB
inlawrev-2303	208	20	time	time	NOUN
inlawrev-2303	208	21	to	to	PART
inlawrev-2303	208	22	prepare	prepare	VERB
inlawrev-2303	208	23	it	it	PRON
inlawrev-2303	208	24	and	and	CCONJ
inlawrev-2303	208	25	file	file	VERB
inlawrev-2303	208	26	it	it	PRON
inlawrev-2303	208	27	.	.	PUNCT
inlawrev-2303	209	1	i	i	PRON
inlawrev-2303	209	2	consider	consider	VERB
inlawrev-2303	209	3	that	that	PRON
inlawrev-2303	209	4	[	[	X
inlawrev-2303	209	5	quite	quite	ADV
inlawrev-2303	209	6	unilaterally	unilaterally	ADV
inlawrev-2303	209	7	!	!	PUNCT
inlawrev-2303	209	8	]	]	PUNCT
inlawrev-2303	210	1	an	an	DET
inlawrev-2303	210	2	indefinite	indefinite	ADJ
inlawrev-2303	210	3	extension	extension	NOUN
inlawrev-2303	210	4	of	of	ADP
inlawrev-2303	210	5	time	time	NOUN
inlawrev-2303	210	6	to	to	PART
inlawrev-2303	210	7	file	file	VERB
inlawrev-2303	210	8	it	it	PRON
inlawrev-2303	210	9	.	.	PUNCT
inlawrev-2303	210	10	"	"	PUNCT
inlawrev-2303	211	1	ferrando	ferrando	PROPN
inlawrev-2303	211	2	v.	v.	ADP
inlawrev-2303	211	3	united	united	PROPN
inlawrev-2303	211	4	states	states	PROPN
inlawrev-2303	211	5	,	,	PUNCT
inlawrev-2303	211	6	245	245	NUM
inlawrev-2303	211	7	f.2d	f.2d	ADP
inlawrev-2303	211	8	582	582	NUM
inlawrev-2303	211	9	,	,	PUNCT
inlawrev-2303	211	10	585	585	NUM
inlawrev-2303	211	11	(	(	PUNCT
inlawrev-2303	211	12	9th	9th	ADJ
inlawrev-2303	211	13	cir	cir	NOUN
inlawrev-2303	211	14	.	.	PUNCT
inlawrev-2303	212	1	1957	1957	NUM
inlawrev-2303	212	2	)	)	PUNCT
inlawrev-2303	213	1	,	,	PUNCT
inlawrev-2303	213	2	affg	affg	PROPN
inlawrev-2303	213	3	56	56	NUM
inlawrev-2303	213	4	-	-	SYM
inlawrev-2303	213	5	2	2	NUM
inlawrev-2303	213	6	u.s	u.s	PROPN
inlawrev-2303	213	7	.	.	PROPN
inlawrev-2303	213	8	tax	tax	PROPN
inlawrev-2303	213	9	cas	cas	PROPN
inlawrev-2303	213	10	.	.	PROPN
inlawrev-2303	214	1	56,871	56,871	NUM
inlawrev-2303	214	2	(	(	PUNCT
inlawrev-2303	214	3	1956	1956	NUM
inlawrev-2303	214	4	)	)	PUNCT
inlawrev-2303	214	5	(	(	PUNCT
inlawrev-2303	214	6	bracketed	bracket	VERB
inlawrev-2303	214	7	material	material	NOUN
inlawrev-2303	214	8	inserted	insert	VERB
inlawrev-2303	214	9	by	by	ADP
inlawrev-2303	214	10	the	the	DET
inlawrev-2303	214	11	court	court	NOUN
inlawrev-2303	214	12	)	)	PUNCT
inlawrev-2303	214	13	.	.	PUNCT
inlawrev-2303	215	1	'	'	PUNCT
inlawrev-2303	215	2	*	*	PUNCT
inlawrev-2303	215	3	56	56	NUM
inlawrev-2303	215	4	-	-	SYM
inlawrev-2303	215	5	2	2	NUM
inlawrev-2303	215	6	u.s	u.s	PROPN
inlawrev-2303	215	7	.	.	PROPN
inlawrev-2303	215	8	tax	tax	PROPN
inlawrev-2303	215	9	cas	cas	PROPN
inlawrev-2303	215	10	.	.	PUNCT
inlawrev-2303	216	1	at	at	ADP
inlawrev-2303	216	2	56,872	56,872	NUM
inlawrev-2303	216	3	.	.	PUNCT
inlawrev-2303	217	1	the	the	DET
inlawrev-2303	217	2	court	court	NOUN
inlawrev-2303	217	3	stated	state	VERB
inlawrev-2303	217	4	:	:	PUNCT
inlawrev-2303	217	5	of	of	ADP
inlawrev-2303	217	6	course	course	NOUN
inlawrev-2303	217	7	,	,	PUNCT
inlawrev-2303	217	8	laymen	layman	NOUN
inlawrev-2303	217	9	who	who	PRON
inlawrev-2303	217	10	act	act	VERB
inlawrev-2303	217	11	as	as	SCONJ
inlawrev-2303	217	12	executors	executor	NOUN
inlawrev-2303	217	13	can	can	AUX
inlawrev-2303	217	14	not	not	PART
inlawrev-2303	217	15	be	be	AUX
inlawrev-2303	217	16	expected	expect	VERB
inlawrev-2303	217	17	to	to	PART
inlawrev-2303	217	18	become	become	VERB
inlawrev-2303	217	19	experts	expert	NOUN
inlawrev-2303	217	20	in	in	ADP
inlawrev-2303	217	21	the	the	DET
inlawrev-2303	217	22	field	field	NOUN
inlawrev-2303	217	23	of	of	ADP
inlawrev-2303	217	24	estate	estate	NOUN
inlawrev-2303	217	25	administration	administration	NOUN
inlawrev-2303	217	26	.	.	PUNCT
inlawrev-2303	218	1	some	some	DET
inlawrev-2303	218	2	matters	matter	NOUN
inlawrev-2303	218	3	may	may	AUX
inlawrev-2303	218	4	be	be	AUX
inlawrev-2303	218	5	so	so	ADV
inlawrev-2303	218	6	far	far	ADV
inlawrev-2303	218	7	beyond	beyond	ADP
inlawrev-2303	218	8	their	their	PRON
inlawrev-2303	218	9	own	own	ADJ
inlawrev-2303	218	10	knowledge	knowledge	NOUN
inlawrev-2303	218	11	,	,	PUNCT
inlawrev-2303	218	12	that	that	SCONJ
inlawrev-2303	218	13	they	they	PRON
inlawrev-2303	218	14	could	could	AUX
inlawrev-2303	218	15	not	not	PART
inlawrev-2303	218	16	reasonably	reasonably	ADV
inlawrev-2303	218	17	be	be	AUX
inlawrev-2303	218	18	charged	charge	VERB
inlawrev-2303	218	19	with	with	ADP
inlawrev-2303	218	20	the	the	DET
inlawrev-2303	218	21	duty	duty	NOUN
inlawrev-2303	218	22	even	even	ADV
inlawrev-2303	218	23	to	to	PART
inlawrev-2303	218	24	make	make	VERB
inlawrev-2303	218	25	inquiry	inquiry	NOUN
inlawrev-2303	218	26	concerning	concern	VERB
inlawrev-2303	218	27	them	they	PRON
inlawrev-2303	218	28	.	.	PUNCT
inlawrev-2303	219	1	haywood	haywood	PROPN
inlawrev-2303	219	2	lumber	lumber	PROPN
inlawrev-2303	219	3	&	&	CCONJ
inlawrev-2303	219	4	mining	mining	PROPN
inlawrev-2303	219	5	co.	co.	PROPN
inlawrev-2303	220	1	v.	v.	CCONJ
inlawrev-2303	220	2	commissioner	commissioner	PROPN
inlawrev-2303	220	3	....	....	PUNCT
inlawrev-2303	221	1	but	but	CCONJ
inlawrev-2303	221	2	,	,	PUNCT
inlawrev-2303	221	3	in	in	ADP
inlawrev-2303	221	4	these	these	DET
inlawrev-2303	221	5	days	day	NOUN
inlawrev-2303	221	6	when	when	SCONJ
inlawrev-2303	221	7	the	the	DET
inlawrev-2303	221	8	filing	filing	NOUN
inlawrev-2303	221	9	of	of	ADP
inlawrev-2303	221	10	a	a	DET
inlawrev-2303	221	11	variety	variety	NOUN
inlawrev-2303	221	12	of	of	ADP
inlawrev-2303	221	13	tax	tax	NOUN
inlawrev-2303	221	14	returns	return	NOUN
inlawrev-2303	221	15	is	be	AUX
inlawrev-2303	221	16	a	a	DET
inlawrev-2303	221	17	commonplace	commonplace	ADJ
inlawrev-2303	221	18	experience	experience	NOUN
inlawrev-2303	221	19	,	,	PUNCT
inlawrev-2303	221	20	it	it	PRON
inlawrev-2303	221	21	is	be	AUX
inlawrev-2303	221	22	not	not	PART
inlawrev-2303	221	23	asking	ask	VERB
inlawrev-2303	221	24	too	too	ADV
inlawrev-2303	221	25	much	much	ADJ
inlawrev-2303	221	26	of	of	ADP
inlawrev-2303	221	27	an	an	DET
inlawrev-2303	221	28	executor	executor	NOUN
inlawrev-2303	221	29	,	,	PUNCT
inlawrev-2303	221	30	who	who	PRON
inlawrev-2303	221	31	is	be	AUX
inlawrev-2303	221	32	aware	aware	ADJ
inlawrev-2303	221	33	that	that	SCONJ
inlawrev-2303	221	34	an	an	DET
inlawrev-2303	221	35	estate	estate	NOUN
inlawrev-2303	221	36	tax	tax	NOUN
inlawrev-2303	221	37	must	must	AUX
inlawrev-2303	221	38	be	be	AUX
inlawrev-2303	221	39	paid	pay	VERB
inlawrev-2303	221	40	,	,	PUNCT
inlawrev-2303	221	41	that	that	SCONJ
inlawrev-2303	221	42	he	he	PRON
inlawrev-2303	221	43	ascertain	ascertain	VERB
inlawrev-2303	221	44	the	the	DET
inlawrev-2303	221	45	time	time	NOUN
inlawrev-2303	221	46	when	when	SCONJ
inlawrev-2303	221	47	the	the	DET
inlawrev-2303	221	48	return	return	NOUN
inlawrev-2303	221	49	and	and	CCONJ
inlawrev-2303	221	50	the	the	DET
inlawrev-2303	221	51	tax	tax	NOUN
inlawrev-2303	221	52	are	be	AUX
inlawrev-2303	221	53	due	due	ADJ
inlawrev-2303	221	54	.	.	PUNCT
inlawrev-2303	222	1	ordinary	ordinary	ADJ
inlawrev-2303	222	2	prudence	prudence	NOUN
inlawrev-2303	222	3	demands	demand	VERB
inlawrev-2303	222	4	that	that	SCONJ
inlawrev-2303	222	5	he	he	PRON
inlawrev-2303	222	6	do	do	VERB
inlawrev-2303	222	7	so	so	ADV
inlawrev-2303	222	8	,	,	PUNCT
inlawrev-2303	222	9	for	for	SCONJ
inlawrev-2303	222	10	he	he	PRON
inlawrev-2303	222	11	must	must	AUX
inlawrev-2303	222	12	make	make	VERB
inlawrev-2303	222	13	sure	sure	ADJ
inlawrev-2303	222	14	that	that	SCONJ
inlawrev-2303	222	15	the	the	DET
inlawrev-2303	222	16	necessary	necessary	ADJ
inlawrev-2303	222	17	information	information	NOUN
inlawrev-2303	222	18	and	and	CCONJ
inlawrev-2303	222	19	funds	fund	NOUN
inlawrev-2303	222	20	are	be	AUX
inlawrev-2303	222	21	available	available	ADJ
inlawrev-2303	222	22	for	for	ADP
inlawrev-2303	222	23	a	a	DET
inlawrev-2303	222	24	timely	timely	ADJ
inlawrev-2303	222	25	filing	filing	NOUN
inlawrev-2303	222	26	of	of	ADP
inlawrev-2303	222	27	the	the	DET
inlawrev-2303	222	28	return	return	NOUN
inlawrev-2303	222	29	and	and	CCONJ
inlawrev-2303	222	30	payment	payment	NOUN
inlawrev-2303	222	31	of	of	ADP
inlawrev-2303	222	32	the	the	DET
inlawrev-2303	222	33	tax	tax	NOUN
inlawrev-2303	222	34	.	.	PUNCT
inlawrev-2303	223	1	plaintiffs	plaintiff	NOUN
inlawrev-2303	223	2	'	'	PART
inlawrev-2303	223	3	neglect	neglect	NOUN
inlawrev-2303	223	4	of	of	ADP
inlawrev-2303	223	5	this	this	DET
inlawrev-2303	223	6	responsibility	responsibility	NOUN
inlawrev-2303	223	7	permitted	permit	VERB
inlawrev-2303	223	8	their	their	PRON
inlawrev-2303	223	9	attorney	attorney	NOUN
inlawrev-2303	223	10	to	to	PART
inlawrev-2303	223	11	push	push	VERB
inlawrev-2303	223	12	aside	aside	ADV
inlawrev-2303	223	13	the	the	DET
inlawrev-2303	223	14	work	work	NOUN
inlawrev-2303	223	15	of	of	ADP
inlawrev-2303	223	16	preparing	prepare	VERB
inlawrev-2303	223	17	and	and	CCONJ
inlawrev-2303	223	18	filing	file	VERB
inlawrev-2303	223	19	the	the	DET
inlawrev-2303	223	20	estate	estate	NOUN
inlawrev-2303	223	21	tax	tax	NOUN
inlawrev-2303	223	22	return	return	NOUN
inlawrev-2303	223	23	in	in	ADP
inlawrev-2303	223	24	favor	favor	NOUN
inlawrev-2303	223	25	of	of	ADP
inlawrev-2303	223	26	more	more	ADV
inlawrev-2303	223	27	pressing	pressing	ADJ
inlawrev-2303	223	28	matters	matter	NOUN
inlawrev-2303	223	29	.	.	PUNCT
inlawrev-2303	224	1	attentiveness	attentiveness	NOUN
inlawrev-2303	224	2	on	on	ADP
inlawrev-2303	224	3	the	the	DET
inlawrev-2303	224	4	part	part	NOUN
inlawrev-2303	224	5	of	of	ADP
inlawrev-2303	224	6	plaintiffs	plaintiff	NOUN
inlawrev-2303	224	7	would	would	AUX
inlawrev-2303	224	8	have	have	AUX
inlawrev-2303	224	9	prompted	prompt	VERB
inlawrev-2303	224	10	a	a	DET
inlawrev-2303	224	11	timely	timely	ADJ
inlawrev-2303	224	12	filing	filing	NOUN
inlawrev-2303	224	13	.	.	PUNCT
inlawrev-2303	225	1	''	''	PUNCT
inlawrev-2303	225	2	56	56	NUM
inlawrev-2303	225	3	-	-	SYM
inlawrev-2303	225	4	2	2	NUM
inlawrev-2303	225	5	u.s	u.s	PROPN
inlawrev-2303	225	6	.	.	PROPN
inlawrev-2303	225	7	tax	tax	PROPN
inlawrev-2303	225	8	cas	cas	PROPN
inlawrev-2303	225	9	.	.	PROPN
inlawrev-2303	226	1	56,873	56,873	NUM
inlawrev-2303	226	2	(	(	PUNCT
inlawrev-2303	226	3	n.d	n.d	PROPN
inlawrev-2303	226	4	.	.	PROPN
inlawrev-2303	226	5	cal	cal	PROPN
inlawrev-2303	226	6	.	.	PUNCT
inlawrev-2303	227	1	1956	1956	NUM
inlawrev-2303	227	2	)	)	PUNCT
inlawrev-2303	227	3	.	.	PUNCT
inlawrev-2303	228	1	aff'd	aff'd	PROPN
inlawrev-2303	228	2	sub	sub	PROPN
inlawrev-2303	228	3	nom	nom	PROPN
inlawrev-2303	228	4	.	.	PROPN
inlawrev-2303	228	5	ferrando	ferrando	PROPN
inlawrev-2303	228	6	v.	v.	PROPN
inlawrev-2303	228	7	united	united	PROPN
inlawrev-2303	228	8	states	states	PROPN
inlawrev-2303	228	9	,	,	PUNCT
inlawrev-2303	228	10	245	245	NUM
inlawrev-2303	228	11	f.2d	f.2d	ADP
inlawrev-2303	228	12	582	582	NUM
inlawrev-2303	228	13	(	(	PUNCT
inlawrev-2303	228	14	9th	9th	ADJ
inlawrev-2303	228	15	cir	cir	NOUN
inlawrev-2303	228	16	.	.	PUNCT
inlawrev-2303	228	17	1957	1957	NUM
inlawrev-2303	228	18	)	)	PUNCT
inlawrev-2303	228	19	.	.	PUNCT
inlawrev-2303	229	1	1978	1978	NUM
inlawrev-2303	229	2	]	]	SYM
inlawrev-2303	229	3	estate	estate	NOUN
inlawrev-2303	229	4	tax	tax	NOUN
inlawrev-2303	229	5	returns	return	NOUN
inlawrev-2303	229	6	627	627	NUM
inlawrev-2303	229	7	the	the	DET
inlawrev-2303	229	8	administration	administration	NOUN
inlawrev-2303	229	9	of	of	ADP
inlawrev-2303	229	10	estates	estate	NOUN
inlawrev-2303	229	11	.	.	PUNCT
inlawrev-2303	230	1	here	here	ADV
inlawrev-2303	230	2	,	,	PUNCT
inlawrev-2303	230	3	a	a	DET
inlawrev-2303	230	4	needed	need	VERB
inlawrev-2303	230	5	appraisal	appraisal	NOUN
inlawrev-2303	230	6	had	have	AUX
inlawrev-2303	230	7	not	not	PART
inlawrev-2303	230	8	been	be	AUX
inlawrev-2303	230	9	completed	complete	VERB
inlawrev-2303	230	10	before	before	ADP
inlawrev-2303	230	11	the	the	DET
inlawrev-2303	230	12	original	original	ADJ
inlawrev-2303	230	13	due	due	ADJ
inlawrev-2303	230	14	date	date	NOUN
inlawrev-2303	230	15	of	of	ADP
inlawrev-2303	230	16	november	november	PROPN
inlawrev-2303	230	17	2	2	NUM
inlawrev-2303	230	18	,	,	PUNCT
inlawrev-2303	230	19	1947	1947	NUM
inlawrev-2303	230	20	.	.	PUNCT
inlawrev-2303	231	1	a	a	DET
inlawrev-2303	231	2	tentative	tentative	ADJ
inlawrev-2303	231	3	return	return	NOUN
inlawrev-2303	231	4	that	that	PRON
inlawrev-2303	231	5	had	have	AUX
inlawrev-2303	231	6	been	be	AUX
inlawrev-2303	231	7	signed	sign	VERB
inlawrev-2303	231	8	by	by	ADP
inlawrev-2303	231	9	the	the	DET
inlawrev-2303	231	10	executors	executor	NOUN
inlawrev-2303	231	11	on	on	ADP
inlawrev-2303	231	12	october	october	PROPN
inlawrev-2303	231	13	31	31	NUM
inlawrev-2303	231	14	,	,	PUNCT
inlawrev-2303	231	15	1947	1947	NUM
inlawrev-2303	231	16	,	,	PUNCT
inlawrev-2303	231	17	was	be	AUX
inlawrev-2303	231	18	filed	file	VERB
inlawrev-2303	231	19	on	on	ADP
inlawrev-2303	231	20	the	the	DET
inlawrev-2303	231	21	last	last	ADJ
inlawrev-2303	231	22	day	day	NOUN
inlawrev-2303	231	23	of	of	ADP
inlawrev-2303	231	24	a	a	DET
inlawrev-2303	231	25	thirty	thirty	NUM
inlawrev-2303	231	26	-	-	PUNCT
inlawrev-2303	231	27	day	day	NOUN
inlawrev-2303	231	28	extension.^	extension.^	NOUN
inlawrev-2303	231	29	*	*	PUNCT
inlawrev-2303	231	30	the	the	DET
inlawrev-2303	231	31	court	court	NOUN
inlawrev-2303	231	32	held	hold	VERB
inlawrev-2303	231	33	that	that	SCONJ
inlawrev-2303	231	34	the	the	DET
inlawrev-2303	231	35	signing	signing	NOUN
inlawrev-2303	231	36	by	by	ADP
inlawrev-2303	231	37	an	an	DET
inlawrev-2303	231	38	executor	executor	NOUN
inlawrev-2303	231	39	of	of	ADP
inlawrev-2303	231	40	a	a	DET
inlawrev-2303	231	41	complete	complete	ADJ
inlawrev-2303	231	42	return	return	NOUN
inlawrev-2303	231	43	represented	represent	VERB
inlawrev-2303	231	44	by	by	ADP
inlawrev-2303	231	45	the	the	DET
inlawrev-2303	231	46	preparer	preparer	NOUN
inlawrev-2303	231	47	to	to	PART
inlawrev-2303	231	48	be	be	AUX
inlawrev-2303	231	49	a	a	DET
inlawrev-2303	231	50	proper	proper	ADJ
inlawrev-2303	231	51	return	return	NOUN
inlawrev-2303	231	52	might	might	AUX
inlawrev-2303	231	53	constitute	constitute	VERB
inlawrev-2303	231	54	reasonable	reasonable	ADJ
inlawrev-2303	231	55	cause	cause	NOUN
inlawrev-2303	231	56	,	,	PUNCT
inlawrev-2303	231	57	but	but	CCONJ
inlawrev-2303	231	58	that	that	SCONJ
inlawrev-2303	231	59	the	the	DET
inlawrev-2303	231	60	evidence	evidence	NOUN
inlawrev-2303	231	61	presented	present	VERB
inlawrev-2303	231	62	in	in	ADP
inlawrev-2303	231	63	the	the	DET
inlawrev-2303	231	64	instant	instant	ADJ
inlawrev-2303	231	65	case	case	NOUN
inlawrev-2303	231	66	did	do	AUX
inlawrev-2303	231	67	not	not	PART
inlawrev-2303	231	68	indicate	indicate	VERB
inlawrev-2303	231	69	that	that	SCONJ
inlawrev-2303	231	70	those	those	DET
inlawrev-2303	231	71	conditions	condition	NOUN
inlawrev-2303	231	72	had	have	AUX
inlawrev-2303	231	73	been	be	AUX
inlawrev-2303	231	74	satisfied.^	satisfied.^	NUM
inlawrev-2303	231	75	'	'	PUNCT
inlawrev-2303	231	76	both	both	PRON
inlawrev-2303	231	77	of	of	ADP
inlawrev-2303	231	78	the	the	DET
inlawrev-2303	231	79	above	above	ADJ
inlawrev-2303	231	80	cases	case	NOUN
inlawrev-2303	231	81	were	be	AUX
inlawrev-2303	231	82	appealed	appeal	VERB
inlawrev-2303	231	83	together	together	ADV
inlawrev-2303	231	84	.	.	PUNCT
inlawrev-2303	231	85	"	"	PUNCT
inlawrev-2303	232	1	the	the	DET
inlawrev-2303	232	2	ninth	ninth	ADJ
inlawrev-2303	232	3	circuit	circuit	NOUN
inlawrev-2303	232	4	court	court	NOUN
inlawrev-2303	232	5	of	of	ADP
inlawrev-2303	232	6	appeals	appeals	PROPN
inlawrev-2303	232	7	noted	note	VERB
inlawrev-2303	232	8	that	that	SCONJ
inlawrev-2303	232	9	ferrando	ferrando	PROPN
inlawrev-2303	232	10	's	's	PART
inlawrev-2303	232	11	widow	widow	NOUN
inlawrev-2303	232	12	had	have	VERB
inlawrev-2303	232	13	an	an	DET
inlawrev-2303	232	14	eighthgrade	eighthgrade	NOUN
inlawrev-2303	232	15	education	education	NOUN
inlawrev-2303	232	16	and	and	CCONJ
inlawrev-2303	232	17	his	his	PRON
inlawrev-2303	232	18	son	son	NOUN
inlawrev-2303	232	19	did	do	AUX
inlawrev-2303	232	20	not	not	PART
inlawrev-2303	232	21	complete	complete	VERB
inlawrev-2303	232	22	high	high	ADJ
inlawrev-2303	232	23	school	school	NOUN
inlawrev-2303	232	24	,	,	PUNCT
inlawrev-2303	232	25	but	but	CCONJ
inlawrev-2303	232	26	was	be	AUX
inlawrev-2303	232	27	able	able	ADJ
inlawrev-2303	232	28	to	to	PART
inlawrev-2303	232	29	run	run	VERB
inlawrev-2303	232	30	a	a	DET
inlawrev-2303	232	31	concrete	concrete	ADJ
inlawrev-2303	232	32	business	business	NOUN
inlawrev-2303	232	33	.	.	PUNCT
inlawrev-2303	233	1	ferrari	ferrari	PROPN
inlawrev-2303	233	2	's	's	PART
inlawrev-2303	233	3	sons	son	NOUN
inlawrev-2303	233	4	(	(	PUNCT
inlawrev-2303	233	5	the	the	DET
inlawrev-2303	233	6	executors	executor	NOUN
inlawrev-2303	233	7	)	)	PUNCT
inlawrev-2303	233	8	ran	run	VERB
inlawrev-2303	233	9	a	a	DET
inlawrev-2303	233	10	vegetable	vegetable	NOUN
inlawrev-2303	233	11	business	business	NOUN
inlawrev-2303	233	12	.	.	PUNCT
inlawrev-2303	234	1	one	one	NUM
inlawrev-2303	234	2	son	son	NOUN
inlawrev-2303	234	3	graduated	graduate	VERB
inlawrev-2303	234	4	from	from	ADP
inlawrev-2303	234	5	high	high	ADJ
inlawrev-2303	234	6	school	school	NOUN
inlawrev-2303	234	7	;	;	PUNCT
inlawrev-2303	234	8	the	the	DET
inlawrev-2303	234	9	other	other	ADJ
inlawrev-2303	234	10	did	do	VERB
inlawrev-2303	234	11	not	not	PART
inlawrev-2303	234	12	.	.	PUNCT
inlawrev-2303	235	1	nevertheless	nevertheless	ADV
inlawrev-2303	235	2	,	,	PUNCT
inlawrev-2303	235	3	the	the	DET
inlawrev-2303	235	4	court	court	NOUN
inlawrev-2303	235	5	held	hold	VERB
inlawrev-2303	235	6	,	,	PUNCT
inlawrev-2303	235	7	"	"	PUNCT
inlawrev-2303	235	8	[	[	X
inlawrev-2303	235	9	0]ne	0]ne	X
inlawrev-2303	235	10	does	do	AUX
inlawrev-2303	235	11	not	not	PART
inlawrev-2303	235	12	have	have	VERB
inlawrev-2303	235	13	to	to	PART
inlawrev-2303	235	14	be	be	AUX
inlawrev-2303	235	15	a	a	DET
inlawrev-2303	235	16	professional	professional	ADJ
inlawrev-2303	235	17	co	co	NOUN
inlawrev-2303	235	18	-	-	NOUN
inlawrev-2303	235	19	executor	executor	NOUN
inlawrev-2303	235	20	or	or	CCONJ
inlawrev-2303	235	21	a	a	DET
inlawrev-2303	235	22	probate	probate	NOUN
inlawrev-2303	235	23	lawyer	lawyer	NOUN
inlawrev-2303	235	24	to	to	PART
inlawrev-2303	235	25	know	know	VERB
inlawrev-2303	235	26	that	that	SCONJ
inlawrev-2303	235	27	taxes	taxis	NOUN
inlawrev-2303	235	28	have	have	VERB
inlawrev-2303	235	29	to	to	PART
inlawrev-2303	235	30	be	be	AUX
inlawrev-2303	235	31	paid	pay	VERB
inlawrev-2303	235	32	when	when	SCONJ
inlawrev-2303	235	33	they	they	PRON
inlawrev-2303	235	34	are	be	AUX
inlawrev-2303	235	35	due	due	ADJ
inlawrev-2303	235	36	.	.	PUNCT
inlawrev-2303	235	37	.	.	PUNCT
inlawrev-2303	235	38	.	.	PUNCT
inlawrev-2303	235	39	.	.	PUNCT
inlawrev-2303	236	1	[	[	X
inlawrev-2303	236	2	t]his	t]his	ADP
inlawrev-2303	236	3	duty	duty	NOUN
inlawrev-2303	236	4	of	of	ADP
inlawrev-2303	236	5	vigilance	vigilance	NOUN
inlawrev-2303	236	6	and	and	CCONJ
inlawrev-2303	236	7	promptness	promptness	NOUN
inlawrev-2303	236	8	is	be	AUX
inlawrev-2303	236	9	not	not	PART
inlawrev-2303	236	10	a	a	DET
inlawrev-2303	236	11	delegable	delegable	ADJ
inlawrev-2303	236	12	one	one	NUM
inlawrev-2303	236	13	,	,	PUNCT
inlawrev-2303	236	14	so	so	ADV
inlawrev-2303	236	15	far	far	ADV
inlawrev-2303	236	16	as	as	SCONJ
inlawrev-2303	236	17	an	an	DET
inlawrev-2303	236	18	executor	executor	NOUN
inlawrev-2303	236	19	is	be	AUX
inlawrev-2303	236	20	concerned	concern	VERB
inlawrev-2303	236	21	.	.	PUNCT
inlawrev-2303	237	1	it	it	PRON
inlawrev-2303	237	2	is	be	AUX
inlawrev-2303	237	3	personal	personal	ADJ
inlawrev-2303	237	4	.	.	PUNCT
inlawrev-2303	238	1	"*^	"*^	NOUN
inlawrev-2303	239	1	the	the	DET
inlawrev-2303	239	2	judge	judge	NOUN
inlawrev-2303	239	3	stated	state	VERB
inlawrev-2303	239	4	that	that	SCONJ
inlawrev-2303	239	5	the	the	DET
inlawrev-2303	239	6	filing	filing	NOUN
inlawrev-2303	239	7	of	of	ADP
inlawrev-2303	239	8	the	the	DET
inlawrev-2303	239	9	tentative	tentative	ADJ
inlawrev-2303	239	10	return	return	NOUN
inlawrev-2303	239	11	in	in	ADP
inlawrev-2303	239	12	ferrari	ferrari	PROPN
inlawrev-2303	239	13	was	be	AUX
inlawrev-2303	239	14	not	not	PART
inlawrev-2303	239	15	sufficient	sufficient	ADJ
inlawrev-2303	239	16	because	because	SCONJ
inlawrev-2303	239	17	approval	approval	NOUN
inlawrev-2303	239	18	of	of	ADP
inlawrev-2303	239	19	so	so	ADV
inlawrev-2303	239	20	vague	vague	ADJ
inlawrev-2303	239	21	a	a	DET
inlawrev-2303	239	22	return	return	NOUN
inlawrev-2303	239	23	would	would	AUX
inlawrev-2303	239	24	"	"	PUNCT
inlawrev-2303	239	25	put	put	VERB
inlawrev-2303	239	26	a	a	DET
inlawrev-2303	239	27	premium	premium	NOUN
inlawrev-2303	239	28	upon	upon	SCONJ
inlawrev-2303	239	29	belated	belate	VERB
inlawrev-2303	239	30	and	and	CCONJ
inlawrev-2303	239	31	slipshod	slipshod	ADJ
inlawrev-2303	239	32	filing	filing	NOUN
inlawrev-2303	239	33	.	.	PUNCT
inlawrev-2303	240	1	"^^	"^^	PROPN
inlawrev-2303	240	2	apparently	apparently	ADV
inlawrev-2303	240	3	,	,	PUNCT
inlawrev-2303	240	4	the	the	DET
inlawrev-2303	240	5	strong	strong	ADJ
inlawrev-2303	240	6	opinions	opinion	NOUN
inlawrev-2303	240	7	rendered	render	VERB
inlawrev-2303	240	8	in	in	ADP
inlawrev-2303	240	9	the	the	DET
inlawrev-2303	240	10	above	above	ADJ
inlawrev-2303	240	11	cases	case	NOUN
inlawrev-2303	240	12	were	be	AUX
inlawrev-2303	240	13	effective	effective	ADJ
inlawrev-2303	240	14	in	in	ADP
inlawrev-2303	240	15	prompting	prompt	VERB
inlawrev-2303	240	16	timely	timely	ADJ
inlawrev-2303	240	17	filing	filing	NOUN
inlawrev-2303	240	18	.	.	PUNCT
inlawrev-2303	241	1	the	the	DET
inlawrev-2303	241	2	only	only	ADJ
inlawrev-2303	241	3	ninth	ninth	ADJ
inlawrev-2303	241	4	circuit	circuit	NOUN
inlawrev-2303	241	5	estate	estate	NOUN
inlawrev-2303	241	6	tax	tax	NOUN
inlawrev-2303	241	7	case	case	NOUN
inlawrev-2303	241	8	reported	report	VERB
inlawrev-2303	241	9	under	under	ADP
inlawrev-2303	241	10	current	current	ADJ
inlawrev-2303	241	11	internal	internal	ADJ
inlawrev-2303	241	12	revenue	revenue	NOUN
inlawrev-2303	241	13	code	code	NOUN
inlawrev-2303	241	14	provisions	provision	NOUN
inlawrev-2303	241	15	is	be	AUX
inlawrev-2303	241	16	pfeiffer	pfeiffer	PROPN
inlawrev-2303	241	17	v.	v.	PROPN
inlawrev-2303	241	18	united	united	PROPN
inlawrev-2303	241	19	states	states	PROPN
inlawrev-2303	241	20	.	.	PUNCT
inlawrev-2303	241	21	"	"	PUNCT
inlawrev-2303	242	1	in	in	ADP
inlawrev-2303	242	2	pfeiffer	pfeiffer	PROPN
inlawrev-2303	242	3	,	,	PUNCT
inlawrev-2303	242	4	the	the	DET
inlawrev-2303	242	5	decedent	decedent	NOUN
inlawrev-2303	242	6	died	die	VERB
inlawrev-2303	242	7	on	on	ADP
inlawrev-2303	242	8	march	march	PROPN
inlawrev-2303	242	9	17	17	NUM
inlawrev-2303	242	10	,	,	PUNCT
inlawrev-2303	242	11	1962	1962	NUM
inlawrev-2303	242	12	.	.	PUNCT
inlawrev-2303	243	1	thus	thus	ADV
inlawrev-2303	243	2	,	,	PUNCT
inlawrev-2303	243	3	the	the	DET
inlawrev-2303	243	4	return	return	NOUN
inlawrev-2303	243	5	was	be	AUX
inlawrev-2303	243	6	due	due	ADJ
inlawrev-2303	243	7	on	on	ADP
inlawrev-2303	243	8	june	june	PROPN
inlawrev-2303	243	9	7	7	NUM
inlawrev-2303	243	10	,	,	PUNCT
inlawrev-2303	243	11	1963	1963	NUM
inlawrev-2303	243	12	.	.	PUNCT
inlawrev-2303	244	1	it	it	PRON
inlawrev-2303	244	2	was	be	AUX
inlawrev-2303	244	3	not	not	PART
inlawrev-2303	244	4	filed	file	VERB
inlawrev-2303	244	5	until	until	ADP
inlawrev-2303	244	6	three	three	NUM
inlawrev-2303	244	7	months	month	NOUN
inlawrev-2303	244	8	later	later	ADV
inlawrev-2303	244	9	.	.	PUNCT
inlawrev-2303	245	1	the	the	DET
inlawrev-2303	245	2	executrix	executrix	NOUN
inlawrev-2303	245	3	was	be	AUX
inlawrev-2303	245	4	the	the	DET
inlawrev-2303	245	5	decedent	decedent	NOUN
inlawrev-2303	245	6	's	's	PART
inlawrev-2303	245	7	widow	widow	NOUN
inlawrev-2303	245	8	who	who	PRON
inlawrev-2303	245	9	had	have	AUX
inlawrev-2303	245	10	attended	attend	VERB
inlawrev-2303	245	11	business	business	NOUN
inlawrev-2303	245	12	college	college	NOUN
inlawrev-2303	245	13	sixty	sixty	ADJ
inlawrev-2303	245	14	years	year	NOUN
inlawrev-2303	245	15	before	before	ADP
inlawrev-2303	245	16	his	his	PRON
inlawrev-2303	245	17	death	death	NOUN
inlawrev-2303	245	18	,	,	PUNCT
inlawrev-2303	245	19	worked	work	VERB
inlawrev-2303	245	20	for	for	ADP
inlawrev-2303	245	21	an	an	DET
inlawrev-2303	245	22	insurance	insurance	NOUN
inlawrev-2303	245	23	company	company	NOUN
inlawrev-2303	245	24	and	and	CCONJ
inlawrev-2303	245	25	lawyer	lawyer	NOUN
inlawrev-2303	245	26	from	from	ADP
inlawrev-2303	245	27	1913	1913	NUM
inlawrev-2303	245	28	to	to	ADP
inlawrev-2303	245	29	1918	1918	NUM
inlawrev-2303	245	30	,	,	PUNCT
inlawrev-2303	245	31	and	and	CCONJ
inlawrev-2303	245	32	had	have	AUX
inlawrev-2303	245	33	performed	perform	VERB
inlawrev-2303	245	34	minor	minor	ADJ
inlawrev-2303	245	35	secretarial	secretarial	ADJ
inlawrev-2303	245	36	chores	chore	NOUN
inlawrev-2303	245	37	for	for	ADP
inlawrev-2303	245	38	her	her	PRON
inlawrev-2303	245	39	husband	husband	NOUN
inlawrev-2303	245	40	.	.	PUNCT
inlawrev-2303	246	1	in	in	ADP
inlawrev-2303	246	2	administering	administer	VERB
inlawrev-2303	246	3	the	the	DET
inlawrev-2303	246	4	estate	estate	NOUN
inlawrev-2303	246	5	,	,	PUNCT
inlawrev-2303	246	6	she	she	PRON
inlawrev-2303	246	7	depended	depend	VERB
inlawrev-2303	246	8	entirely	entirely	ADV
inlawrev-2303	246	9	on	on	ADP
inlawrev-2303	246	10	the	the	DET
inlawrev-2303	246	11	attorney	attorney	NOUN
inlawrev-2303	246	12	who	who	PRON
inlawrev-2303	246	13	had	have	AUX
inlawrev-2303	246	14	done	do	VERB
inlawrev-2303	246	15	the	the	DET
inlawrev-2303	246	16	family	family	NOUN
inlawrev-2303	246	17	's	's	PART
inlawrev-2303	246	18	legal	legal	ADJ
inlawrev-2303	246	19	work	work	NOUN
inlawrev-2303	246	20	for	for	ADP
inlawrev-2303	246	21	almost	almost	ADV
inlawrev-2303	246	22	thirty	thirty	NUM
inlawrev-2303	246	23	years	year	NOUN
inlawrev-2303	246	24	.	.	PUNCT
inlawrev-2303	247	1	she	she	PRON
inlawrev-2303	247	2	,	,	PUNCT
inlawrev-2303	247	3	^he	^he	NOUN
inlawrev-2303	247	4	court	court	NOUN
inlawrev-2303	247	5	stated	state	VERB
inlawrev-2303	247	6	:	:	PUNCT
inlawrev-2303	247	7	the	the	DET
inlawrev-2303	247	8	filing	filing	NOUN
inlawrev-2303	247	9	of	of	ADP
inlawrev-2303	247	10	such	such	DET
inlawrev-2303	247	11	a	a	DET
inlawrev-2303	247	12	tentative	tentative	ADJ
inlawrev-2303	247	13	return	return	NOUN
inlawrev-2303	247	14	as	as	SCONJ
inlawrev-2303	247	15	he	he	PRON
inlawrev-2303	247	16	described	describe	VERB
inlawrev-2303	247	17	could	could	AUX
inlawrev-2303	247	18	not	not	PART
inlawrev-2303	247	19	have	have	AUX
inlawrev-2303	247	20	constituted	constitute	VERB
inlawrev-2303	247	21	even	even	ADV
inlawrev-2303	247	22	substantial	substantial	ADJ
inlawrev-2303	247	23	compliance	compliance	NOUN
inlawrev-2303	247	24	with	with	ADP
inlawrev-2303	247	25	the	the	DET
inlawrev-2303	247	26	statutory	statutory	ADJ
inlawrev-2303	247	27	requirements	requirement	NOUN
inlawrev-2303	247	28	for	for	ADP
inlawrev-2303	247	29	the	the	DET
inlawrev-2303	247	30	filing	filing	NOUN
inlawrev-2303	247	31	of	of	ADP
inlawrev-2303	247	32	a	a	DET
inlawrev-2303	247	33	return	return	NOUN
inlawrev-2303	247	34	.	.	PUNCT
inlawrev-2303	248	1	nor	nor	CCONJ
inlawrev-2303	248	2	,	,	PUNCT
inlawrev-2303	248	3	could	could	AUX
inlawrev-2303	248	4	he	he	PRON
inlawrev-2303	248	5	have	have	AUX
inlawrev-2303	248	6	justifiedly	justifiedly	ADV
inlawrev-2303	248	7	relied	rely	VERB
inlawrev-2303	248	8	on	on	ADP
inlawrev-2303	248	9	such	such	DET
inlawrev-2303	248	10	a	a	DET
inlawrev-2303	248	11	make	make	VERB
inlawrev-2303	248	12	-	-	PUNCT
inlawrev-2303	248	13	shift	shift	NOUN
inlawrev-2303	248	14	return	return	NOUN
inlawrev-2303	248	15	as	as	ADP
inlawrev-2303	248	16	an	an	DET
inlawrev-2303	248	17	adequate	adequate	ADJ
inlawrev-2303	248	18	return	return	NOUN
inlawrev-2303	248	19	,	,	PUNCT
inlawrev-2303	248	20	even	even	ADV
inlawrev-2303	248	21	if	if	SCONJ
inlawrev-2303	248	22	some	some	DET
inlawrev-2303	248	23	deputy	deputy	NOUN
inlawrev-2303	248	24	in	in	ADP
inlawrev-2303	248	25	the	the	DET
inlawrev-2303	248	26	collector	collector	NOUN
inlawrev-2303	248	27	's	's	PART
inlawrev-2303	248	28	office	office	NOUN
inlawrev-2303	248	29	had	have	AUX
inlawrev-2303	248	30	agreed	agree	VERB
inlawrev-2303	248	31	to	to	PART
inlawrev-2303	248	32	accept	accept	VERB
inlawrev-2303	248	33	it	it	PRON
inlawrev-2303	248	34	and	and	CCONJ
inlawrev-2303	248	35	permit	permit	VERB
inlawrev-2303	248	36	later	late	ADJ
inlawrev-2303	248	37	alterations	alteration	NOUN
inlawrev-2303	248	38	.	.	PUNCT
inlawrev-2303	249	1	i	i	PRON
inlawrev-2303	249	2	d.	d.	PROPN
inlawrev-2303	249	3	at	at	ADP
inlawrev-2303	249	4	56,874	56,874	NUM
inlawrev-2303	249	5	.	.	PUNCT
inlawrev-2303	250	1	"	"	PUNCT
inlawrev-2303	250	2	ferrando	ferrando	PROPN
inlawrev-2303	250	3	v.	v.	PROPN
inlawrev-2303	250	4	united	united	PROPN
inlawrev-2303	250	5	states	states	PROPN
inlawrev-2303	250	6	,	,	PUNCT
inlawrev-2303	250	7	245	245	NUM
inlawrev-2303	250	8	f.2d	f.2d	ADP
inlawrev-2303	250	9	582	582	NUM
inlawrev-2303	250	10	(	(	PUNCT
inlawrev-2303	250	11	9th	9th	ADJ
inlawrev-2303	250	12	cir	cir	NOUN
inlawrev-2303	250	13	.	.	PUNCT
inlawrev-2303	250	14	1957	1957	NUM
inlawrev-2303	250	15	)	)	PUNCT
inlawrev-2303	250	16	.	.	PUNCT
inlawrev-2303	251	1	"	"	PUNCT
inlawrev-2303	251	2	m	m	VERB
inlawrev-2303	251	3	at	at	ADP
inlawrev-2303	251	4	586	586	NUM
inlawrev-2303	251	5	(	(	PUNCT
inlawrev-2303	251	6	emphasis	emphasis	NOUN
inlawrev-2303	251	7	in	in	ADP
inlawrev-2303	251	8	original	original	ADJ
inlawrev-2303	251	9	)	)	PUNCT
inlawrev-2303	251	10	.	.	PUNCT
inlawrev-2303	252	1	"	"	PUNCT
inlawrev-2303	252	2	/d	/d	PUNCT
inlawrev-2303	252	3	.	.	PUNCT
inlawrev-2303	253	1	at	at	ADP
inlawrev-2303	253	2	588	588	NUM
inlawrev-2303	253	3	.	.	PUNCT
inlawrev-2303	254	1	the	the	DET
inlawrev-2303	254	2	court	court	NOUN
inlawrev-2303	254	3	cited	cite	VERB
inlawrev-2303	254	4	sanders	sanders	PROPN
inlawrev-2303	254	5	v.	v.	PROPN
inlawrev-2303	254	6	commissioner	commissioner	PROPN
inlawrev-2303	254	7	,	,	PUNCT
inlawrev-2303	254	8	225	225	NUM
inlawrev-2303	254	9	f.2d	f.2d	NOUN
inlawrev-2303	254	10	629	629	NUM
inlawrev-2303	254	11	(	(	PUNCT
inlawrev-2303	254	12	10th	10th	ADJ
inlawrev-2303	254	13	cir	cir	NOUN
inlawrev-2303	254	14	.	.	PROPN
inlawrev-2303	254	15	1955	1955	NUM
inlawrev-2303	254	16	)	)	PUNCT
inlawrev-2303	254	17	,	,	PUNCT
inlawrev-2303	254	18	in	in	ADP
inlawrev-2303	254	19	which	which	PRON
inlawrev-2303	254	20	it	it	PRON
inlawrev-2303	254	21	was	be	AUX
inlawrev-2303	254	22	held	hold	VERB
inlawrev-2303	254	23	that	that	SCONJ
inlawrev-2303	254	24	the	the	DET
inlawrev-2303	254	25	filing	filing	NOUN
inlawrev-2303	254	26	of	of	ADP
inlawrev-2303	254	27	a	a	DET
inlawrev-2303	254	28	skeletal	skeletal	ADJ
inlawrev-2303	254	29	income	income	NOUN
inlawrev-2303	254	30	tax	tax	NOUN
inlawrev-2303	254	31	return	return	NOUN
inlawrev-2303	254	32	did	do	AUX
inlawrev-2303	254	33	not	not	PART
inlawrev-2303	254	34	constitute	constitute	VERB
inlawrev-2303	254	35	reasonable	reasonable	ADJ
inlawrev-2303	254	36	cause	cause	NOUN
inlawrev-2303	254	37	.	.	PUNCT
inlawrev-2303	255	1	"	"	PUNCT
inlawrev-2303	255	2	315	315	NUM
inlawrev-2303	255	3	f.	f.	PROPN
inlawrev-2303	255	4	supp	supp	PROPN
inlawrev-2303	255	5	.	.	PUNCT
inlawrev-2303	256	1	392	392	NUM
inlawrev-2303	256	2	(	(	PUNCT
inlawrev-2303	256	3	e.d	e.d	PROPN
inlawrev-2303	256	4	.	.	PROPN
inlawrev-2303	256	5	cal	cal	PROPN
inlawrev-2303	256	6	.	.	PUNCT
inlawrev-2303	256	7	1970	1970	NUM
inlawrev-2303	256	8	)	)	PUNCT
inlawrev-2303	256	9	.	.	PUNCT
inlawrev-2303	257	1	628	628	NUM
inlawrev-2303	257	2	indiana	indiana	PROPN
inlawrev-2303	257	3	law	law	PROPN
inlawrev-2303	257	4	review	review	NOUN
inlawrev-2303	258	1	[	[	X
inlawrev-2303	258	2	vol	vol	NOUN
inlawrev-2303	258	3	.	.	PUNCT
inlawrev-2303	259	1	11:621	11:621	NUM
inlawrev-2303	259	2	however	however	ADV
inlawrev-2303	259	3	,	,	PUNCT
inlawrev-2303	259	4	signed	sign	VERB
inlawrev-2303	259	5	the	the	DET
inlawrev-2303	259	6	estate	estate	NOUN
inlawrev-2303	259	7	tax	tax	NOUN
inlawrev-2303	259	8	preliminary	preliminary	ADJ
inlawrev-2303	259	9	notice	notice	NOUN
inlawrev-2303	259	10	(	(	PUNCT
inlawrev-2303	259	11	form	form	NOUN
inlawrev-2303	259	12	704	704	NUM
inlawrev-2303	259	13	)	)	PUNCT
inlawrev-2303	259	14	,	,	PUNCT
inlawrev-2303	259	15	"	"	PUNCT
inlawrev-2303	259	16	which	which	PRON
inlawrev-2303	259	17	was	be	AUX
inlawrev-2303	259	18	filed	file	VERB
inlawrev-2303	259	19	with	with	ADP
inlawrev-2303	259	20	the	the	DET
inlawrev-2303	259	21	internal	internal	ADJ
inlawrev-2303	259	22	revenue	revenue	NOUN
inlawrev-2303	259	23	service	service	NOUN
inlawrev-2303	259	24	.	.	PUNCT
inlawrev-2303	260	1	the	the	DET
inlawrev-2303	260	2	court	court	NOUN
inlawrev-2303	260	3	held	hold	VERB
inlawrev-2303	260	4	that	that	SCONJ
inlawrev-2303	260	5	the	the	DET
inlawrev-2303	260	6	executrix	executrix	NOUN
inlawrev-2303	260	7	should	should	AUX
inlawrev-2303	260	8	have	have	AUX
inlawrev-2303	260	9	known	know	VERB
inlawrev-2303	260	10	that	that	SCONJ
inlawrev-2303	260	11	taxes	taxis	NOUN
inlawrev-2303	260	12	had	have	VERB
inlawrev-2303	260	13	to	to	PART
inlawrev-2303	260	14	be	be	AUX
inlawrev-2303	260	15	paid	pay	VERB
inlawrev-2303	260	16	and	and	CCONJ
inlawrev-2303	260	17	that	that	SCONJ
inlawrev-2303	260	18	the	the	DET
inlawrev-2303	260	19	return	return	NOUN
inlawrev-2303	260	20	had	have	VERB
inlawrev-2303	260	21	a	a	DET
inlawrev-2303	260	22	due	due	ADJ
inlawrev-2303	260	23	date	date	NOUN
inlawrev-2303	260	24	.	.	PUNCT
inlawrev-2303	261	1	*	*	PUNCT
inlawrev-2303	261	2	*	*	PUNCT
inlawrev-2303	261	3	the	the	DET
inlawrev-2303	261	4	court	court	NOUN
inlawrev-2303	261	5	quoted	quote	VERB
inlawrev-2303	261	6	ferrando	ferrando	NOUN
inlawrev-2303	261	7	in	in	ADP
inlawrev-2303	261	8	determining	determine	VERB
inlawrev-2303	261	9	that	that	SCONJ
inlawrev-2303	261	10	she	she	PRON
inlawrev-2303	261	11	had	have	VERB
inlawrev-2303	261	12	a	a	DET
inlawrev-2303	261	13	personal	personal	ADJ
inlawrev-2303	261	14	,	,	PUNCT
inlawrev-2303	261	15	non	non	ADJ
inlawrev-2303	261	16	-	-	ADJ
inlawrev-2303	261	17	delegable	delegable	ADJ
inlawrev-2303	261	18	duty	duty	NOUN
inlawrev-2303	261	19	to	to	PART
inlawrev-2303	261	20	file	file	VERB
inlawrev-2303	261	21	a	a	DET
inlawrev-2303	261	22	timely	timely	ADJ
inlawrev-2303	261	23	return	return	NOUN
inlawrev-2303	261	24	.	.	PUNCT
inlawrev-2303	261	25	"	"	PUNCT
inlawrev-2303	262	1	based	base	VERB
inlawrev-2303	262	2	on	on	ADP
inlawrev-2303	262	3	ferrando	ferrando	PROPN
inlawrev-2303	262	4	,	,	PUNCT
inlawrev-2303	262	5	ferrari	ferrari	ADJ
inlawrev-2303	262	6	,	,	PUNCT
inlawrev-2303	262	7	and	and	CCONJ
inlawrev-2303	262	8	pfeiffer	pfeiffer	VERB
inlawrev-2303	262	9	,	,	PUNCT
inlawrev-2303	262	10	the	the	DET
inlawrev-2303	262	11	prevailing	prevail	VERB
inlawrev-2303	262	12	legal	legal	ADJ
inlawrev-2303	262	13	reasoning	reasoning	NOUN
inlawrev-2303	262	14	in	in	ADP
inlawrev-2303	262	15	the	the	DET
inlawrev-2303	262	16	ninth	ninth	ADJ
inlawrev-2303	262	17	circuit	circuit	NOUN
inlawrev-2303	262	18	is	be	AUX
inlawrev-2303	262	19	that	that	SCONJ
inlawrev-2303	262	20	if	if	SCONJ
inlawrev-2303	262	21	a	a	DET
inlawrev-2303	262	22	return	return	NOUN
inlawrev-2303	262	23	is	be	AUX
inlawrev-2303	262	24	known	know	VERB
inlawrev-2303	262	25	to	to	PART
inlawrev-2303	262	26	be	be	AUX
inlawrev-2303	262	27	required	require	VERB
inlawrev-2303	262	28	,	,	PUNCT
inlawrev-2303	262	29	reliai;ice	reliai;ice	PROPN
inlawrev-2303	262	30	on	on	ADP
inlawrev-2303	262	31	an	an	DET
inlawrev-2303	262	32	attorney	attorney	NOUN
inlawrev-2303	262	33	to	to	PART
inlawrev-2303	262	34	file	file	VERB
inlawrev-2303	262	35	the	the	DET
inlawrev-2303	262	36	return	return	NOUN
inlawrev-2303	262	37	is	be	AUX
inlawrev-2303	262	38	not	not	PART
inlawrev-2303	262	39	reasonable	reasonable	ADJ
inlawrev-2303	262	40	cause	cause	NOUN
inlawrev-2303	262	41	for	for	ADP
inlawrev-2303	262	42	delay	delay	NOUN
inlawrev-2303	262	43	.	.	PUNCT
inlawrev-2303	263	1	inexperience	inexperience	NOUN
inlawrev-2303	263	2	or	or	CCONJ
inlawrev-2303	263	3	lack	lack	NOUN
inlawrev-2303	263	4	of	of	ADP
inlawrev-2303	263	5	education	education	NOUN
inlawrev-2303	263	6	on	on	ADP
inlawrev-2303	263	7	the	the	DET
inlawrev-2303	263	8	part	part	NOUN
inlawrev-2303	263	9	of	of	ADP
inlawrev-2303	263	10	the	the	DET
inlawrev-2303	263	11	executor	executor	NOUN
inlawrev-2303	263	12	is	be	AUX
inlawrev-2303	263	13	also	also	ADV
inlawrev-2303	263	14	not	not	PART
inlawrev-2303	263	15	sufficient	sufficient	ADJ
inlawrev-2303	263	16	.	.	PUNCT
inlawrev-2303	264	1	the	the	DET
inlawrev-2303	264	2	administrator	administrator	NOUN
inlawrev-2303	264	3	must	must	AUX
inlawrev-2303	264	4	determine	determine	VERB
inlawrev-2303	264	5	the	the	DET
inlawrev-2303	264	6	due	due	ADJ
inlawrev-2303	264	7	date	date	NOUN
inlawrev-2303	264	8	of	of	ADP
inlawrev-2303	264	9	the	the	DET
inlawrev-2303	264	10	return	return	NOUN
inlawrev-2303	264	11	and	and	CCONJ
inlawrev-2303	264	12	has	have	VERB
inlawrev-2303	264	13	a	a	DET
inlawrev-2303	264	14	personal	personal	ADJ
inlawrev-2303	264	15	,	,	PUNCT
inlawrev-2303	264	16	non	non	ADJ
inlawrev-2303	264	17	-	-	ADJ
inlawrev-2303	264	18	delegable	delegable	ADJ
inlawrev-2303	264	19	duty	duty	NOUN
inlawrev-2303	264	20	to	to	PART
inlawrev-2303	264	21	file	file	VERB
inlawrev-2303	264	22	the	the	DET
inlawrev-2303	264	23	return	return	NOUN
inlawrev-2303	264	24	by	by	ADP
inlawrev-2303	264	25	that	that	DET
inlawrev-2303	264	26	date	date	NOUN
inlawrev-2303	264	27	.	.	PUNCT
inlawrev-2303	265	1	b.	b.	PROPN
inlawrev-2303	265	2	second	second	ADJ
inlawrev-2303	265	3	circuit	circuit	NOUN
inlawrev-2303	265	4	the	the	DET
inlawrev-2303	265	5	second	second	ADJ
inlawrev-2303	265	6	circuit	circuit	NOUN
inlawrev-2303	265	7	has	have	AUX
inlawrev-2303	265	8	been	be	AUX
inlawrev-2303	265	9	the	the	DET
inlawrev-2303	265	10	arena	arena	NOUN
inlawrev-2303	265	11	for	for	ADP
inlawrev-2303	265	12	a	a	DET
inlawrev-2303	265	13	great	great	ADJ
inlawrev-2303	265	14	deal	deal	NOUN
inlawrev-2303	265	15	of	of	ADP
inlawrev-2303	265	16	litigation	litigation	NOUN
inlawrev-2303	265	17	.	.	PUNCT
inlawrev-2303	266	1	as	as	SCONJ
inlawrev-2303	266	2	the	the	DET
inlawrev-2303	266	3	cases	case	NOUN
inlawrev-2303	266	4	below	below	ADP
inlawrev-2303	266	5	indicate	indicate	VERB
inlawrev-2303	266	6	,	,	PUNCT
inlawrev-2303	266	7	this	this	DET
inlawrev-2303	266	8	circuit	circuit	NOUN
inlawrev-2303	266	9	has	have	AUX
inlawrev-2303	266	10	developed	develop	VERB
inlawrev-2303	266	11	the	the	DET
inlawrev-2303	266	12	position	position	NOUN
inlawrev-2303	266	13	that	that	DET
inlawrev-2303	266	14	reliance	reliance	NOUN
inlawrev-2303	266	15	on	on	ADP
inlawrev-2303	266	16	a	a	DET
inlawrev-2303	266	17	professional	professional	NOUN
inlawrev-2303	266	18	is	be	AUX
inlawrev-2303	266	19	generally	generally	ADV
inlawrev-2303	266	20	not	not	PART
inlawrev-2303	266	21	sufficient	sufficient	ADJ
inlawrev-2303	266	22	to	to	PART
inlawrev-2303	266	23	avoid	avoid	VERB
inlawrev-2303	266	24	penalties	penalty	NOUN
inlawrev-2303	266	25	.	.	PUNCT
inlawrev-2303	267	1	in	in	ADP
inlawrev-2303	267	2	the	the	DET
inlawrev-2303	267	3	earliest	early	ADJ
inlawrev-2303	267	4	case	case	NOUN
inlawrev-2303	267	5	.	.	PUNCT
inlawrev-2303	268	1	powers	power	NOUN
inlawrev-2303	268	2	v.	v.	ADP
inlawrev-2303	268	3	united	united	PROPN
inlawrev-2303	268	4	states	states	PROPN
inlawrev-2303	268	5	,	,	PUNCT
inlawrev-2303	268	6	"	"	PUNCT
inlawrev-2303	268	7	however	however	ADV
inlawrev-2303	268	8	,	,	PUNCT
inlawrev-2303	268	9	the	the	DET
inlawrev-2303	268	10	court	court	NOUN
inlawrev-2303	268	11	instructed	instruct	VERB
inlawrev-2303	268	12	the	the	DET
inlawrev-2303	268	13	jury	jury	NOUN
inlawrev-2303	268	14	that	that	DET
inlawrev-2303	268	15	reliance	reliance	NOUN
inlawrev-2303	268	16	on	on	ADP
inlawrev-2303	268	17	an	an	DET
inlawrev-2303	268	18	attorney	attorney	NOUN
inlawrev-2303	268	19	could	could	AUX
inlawrev-2303	268	20	be	be	AUX
inlawrev-2303	268	21	reasonable	reasonable	ADJ
inlawrev-2303	268	22	cause	cause	NOUN
inlawrev-2303	268	23	.	.	PUNCT
inlawrev-2303	269	1	the	the	DET
inlawrev-2303	269	2	judge	judge	NOUN
inlawrev-2303	269	3	said	say	VERB
inlawrev-2303	269	4	that	that	SCONJ
inlawrev-2303	269	5	the	the	DET
inlawrev-2303	269	6	executor	executor	NOUN
inlawrev-2303	269	7	must	must	AUX
inlawrev-2303	269	8	have	have	AUX
inlawrev-2303	269	9	hired	hire	VERB
inlawrev-2303	269	10	competent	competent	ADJ
inlawrev-2303	269	11	counsel	counsel	NOUN
inlawrev-2303	269	12	,	,	PUNCT
inlawrev-2303	269	13	and	and	CCONJ
inlawrev-2303	269	14	requested	request	VERB
inlawrev-2303	269	15	him	he	PRON
inlawrev-2303	269	16	to	to	PART
inlawrev-2303	269	17	prepare	prepare	VERB
inlawrev-2303	269	18	the	the	DET
inlawrev-2303	269	19	proper	proper	ADJ
inlawrev-2303	269	20	returns	return	NOUN
inlawrev-2303	269	21	.	.	PUNCT
inlawrev-2303	269	22	"	"	PUNCT
inlawrev-2303	270	1	during	during	ADP
inlawrev-2303	270	2	testimony	testimony	NOUN
inlawrev-2303	270	3	,	,	PUNCT
inlawrev-2303	270	4	the	the	DET
inlawrev-2303	270	5	taxpayer	taxpayer	NOUN
inlawrev-2303	270	6	contended	contend	VERB
inlawrev-2303	270	7	that	that	SCONJ
inlawrev-2303	270	8	he	he	PRON
inlawrev-2303	270	9	had	have	AUX
inlawrev-2303	270	10	relied	rely	VERB
inlawrev-2303	270	11	on	on	ADP
inlawrev-2303	270	12	his	his	PRON
inlawrev-2303	270	13	lawyer	lawyer	NOUN
inlawrev-2303	270	14	,	,	PUNCT
inlawrev-2303	270	15	but	but	CCONJ
inlawrev-2303	270	16	the	the	DET
inlawrev-2303	270	17	attorney	attorney	NOUN
inlawrev-2303	270	18	stated	state	VERB
inlawrev-2303	270	19	that	that	SCONJ
inlawrev-2303	270	20	he	he	PRON
inlawrev-2303	270	21	gave	give	VERB
inlawrev-2303	270	22	no	no	DET
inlawrev-2303	270	23	advice	advice	NOUN
inlawrev-2303	270	24	regarding	regard	VERB
inlawrev-2303	270	25	the	the	DET
inlawrev-2303	270	26	due	due	ADJ
inlawrev-2303	270	27	date	date	NOUN
inlawrev-2303	270	28	of	of	ADP
inlawrev-2303	270	29	the	the	DET
inlawrev-2303	270	30	return	return	NOUN
inlawrev-2303	270	31	.	.	PUNCT
inlawrev-2303	271	1	the	the	DET
inlawrev-2303	271	2	executor	executor	NOUN
inlawrev-2303	271	3	also	also	ADV
inlawrev-2303	271	4	stated	state	VERB
inlawrev-2303	271	5	that	that	SCONJ
inlawrev-2303	271	6	he	he	PRON
inlawrev-2303	271	7	had	have	AUX
inlawrev-2303	271	8	had	have	VERB
inlawrev-2303	271	9	a	a	DET
inlawrev-2303	271	10	mistaken	mistaken	ADJ
inlawrev-2303	271	11	belief	belief	NOUN
inlawrev-2303	271	12	concerning	concern	VERB
inlawrev-2303	271	13	the	the	DET
inlawrev-2303	271	14	due	due	ADJ
inlawrev-2303	271	15	date	date	NOUN
inlawrev-2303	271	16	of	of	ADP
inlawrev-2303	271	17	the	the	DET
inlawrev-2303	271	18	estate	estate	NOUN
inlawrev-2303	271	19	tax	tax	NOUN
inlawrev-2303	271	20	return	return	NOUN
inlawrev-2303	271	21	.	.	PUNCT
inlawrev-2303	271	22	"	"	PUNCT
inlawrev-2303	272	1	the	the	DET
inlawrev-2303	272	2	court	court	NOUN
inlawrev-2303	272	3	instructed	instruct	VERB
inlawrev-2303	272	4	the	the	DET
inlawrev-2303	272	5	jury	jury	NOUN
inlawrev-2303	272	6	that	that	SCONJ
inlawrev-2303	272	7	a	a	DET
inlawrev-2303	272	8	mistaken	mistaken	ADJ
inlawrev-2303	272	9	belief	belief	NOUN
inlawrev-2303	272	10	con"an	con"an	PROPN
inlawrev-2303	272	11	estate	estate	NOUN
inlawrev-2303	272	12	tax	tax	NOUN
inlawrev-2303	272	13	preliminary	preliminary	ADJ
inlawrev-2303	272	14	notice	notice	NOUN
inlawrev-2303	272	15	was	be	AUX
inlawrev-2303	272	16	required	require	VERB
inlawrev-2303	272	17	to	to	PART
inlawrev-2303	272	18	be	be	AUX
inlawrev-2303	272	19	filed	file	VERB
inlawrev-2303	272	20	in	in	ADP
inlawrev-2303	272	21	cases	case	NOUN
inlawrev-2303	272	22	where	where	SCONJ
inlawrev-2303	272	23	the	the	DET
inlawrev-2303	272	24	gross	gross	ADJ
inlawrev-2303	272	25	estate	estate	NOUN
inlawrev-2303	272	26	exceeded	exceed	VERB
inlawrev-2303	272	27	$	$	SYM
inlawrev-2303	272	28	60,000	60,000	NUM
inlawrev-2303	272	29	and	and	CCONJ
inlawrev-2303	272	30	the	the	DET
inlawrev-2303	272	31	decedent	decedent	NOUN
inlawrev-2303	272	32	died	die	VERB
inlawrev-2303	272	33	before	before	ADP
inlawrev-2303	272	34	january	january	PROPN
inlawrev-2303	272	35	1	1	NUM
inlawrev-2303	272	36	,	,	PUNCT
inlawrev-2303	272	37	1971	1971	NUM
inlawrev-2303	272	38	.	.	PUNCT
inlawrev-2303	273	1	treas	treas	PROPN
inlawrev-2303	273	2	.	.	PUNCT
inlawrev-2303	274	1	reg	reg	PROPN
inlawrev-2303	274	2	.	.	PUNCT
inlawrev-2303	275	1	§	§	PROPN
inlawrev-2303	275	2	20.6036	20.6036	NUM
inlawrev-2303	275	3	-	-	PUNCT
inlawrev-2303	275	4	l(a)(l	l(a)(l	NOUN
inlawrev-2303	275	5	)	)	PUNCT
inlawrev-2303	275	6	,	,	PUNCT
inlawrev-2303	275	7	t.d	t.d	PROPN
inlawrev-2303	275	8	.	.	PROPN
inlawrev-2303	275	9	7238	7238	NUM
inlawrev-2303	275	10	,	,	PUNCT
inlawrev-2303	275	11	1973	1973	NUM
inlawrev-2303	275	12	-	-	SYM
inlawrev-2303	275	13	1	1	NUM
inlawrev-2303	275	14	c.b	c.b	PROPN
inlawrev-2303	275	15	.	.	PROPN
inlawrev-2303	275	16	544	544	NUM
inlawrev-2303	275	17	.	.	PUNCT
inlawrev-2303	276	1	the	the	DET
inlawrev-2303	276	2	form	form	NOUN
inlawrev-2303	276	3	indicated	indicate	VERB
inlawrev-2303	276	4	that	that	SCONJ
inlawrev-2303	276	5	the	the	DET
inlawrev-2303	276	6	estate	estate	NOUN
inlawrev-2303	276	7	tax	tax	NOUN
inlawrev-2303	276	8	return	return	NOUN
inlawrev-2303	276	9	was	be	AUX
inlawrev-2303	276	10	due	due	ADJ
inlawrev-2303	276	11	15	15	NUM
inlawrev-2303	276	12	months	month	NOUN
inlawrev-2303	276	13	after	after	ADP
inlawrev-2303	276	14	the	the	DET
inlawrev-2303	276	15	decedent	decedent	NOUN
inlawrev-2303	276	16	's	's	PART
inlawrev-2303	276	17	death	death	NOUN
inlawrev-2303	276	18	.	.	PUNCT
inlawrev-2303	277	1	''	''	PUNCT
inlawrev-2303	277	2	315	315	NUM
inlawrev-2303	277	3	f.	f.	PROPN
inlawrev-2303	277	4	supp	supp	PROPN
inlawrev-2303	277	5	.	.	PUNCT
inlawrev-2303	278	1	at	at	ADP
inlawrev-2303	278	2	396	396	NUM
inlawrev-2303	278	3	.	.	PUNCT
inlawrev-2303	279	1	the	the	DET
inlawrev-2303	279	2	court	court	NOUN
inlawrev-2303	279	3	observed	observe	VERB
inlawrev-2303	279	4	:	:	PUNCT
inlawrev-2303	280	1	[	[	X
inlawrev-2303	280	2	p]laintiff	p]laintiff	PROPN
inlawrev-2303	280	3	voluntarily	voluntarily	ADV
inlawrev-2303	280	4	assumed	assume	VERB
inlawrev-2303	280	5	the	the	DET
inlawrev-2303	280	6	position	position	NOUN
inlawrev-2303	280	7	of	of	ADP
inlawrev-2303	280	8	executrix	executrix	NOUN
inlawrev-2303	280	9	and	and	CCONJ
inlawrev-2303	280	10	received	receive	VERB
inlawrev-2303	280	11	a	a	DET
inlawrev-2303	280	12	commission	commission	NOUN
inlawrev-2303	280	13	for	for	ADP
inlawrev-2303	280	14	fulfilling	fulfil	VERB
inlawrev-2303	280	15	the	the	DET
inlawrev-2303	280	16	concomitant	concomitant	ADJ
inlawrev-2303	280	17	obligations	obligation	NOUN
inlawrev-2303	280	18	.	.	PUNCT
inlawrev-2303	281	1	the	the	DET
inlawrev-2303	281	2	position	position	NOUN
inlawrev-2303	281	3	was	be	AUX
inlawrev-2303	281	4	not	not	PART
inlawrev-2303	281	5	an	an	DET
inlawrev-2303	281	6	honorary	honorary	ADJ
inlawrev-2303	281	7	one	one	NUM
inlawrev-2303	281	8	.	.	PUNCT
inlawrev-2303	282	1	the	the	DET
inlawrev-2303	282	2	mere	mere	ADJ
inlawrev-2303	282	3	acceptance	acceptance	NOUN
inlawrev-2303	282	4	of	of	ADP
inlawrev-2303	282	5	the	the	DET
inlawrev-2303	282	6	job	job	NOUN
inlawrev-2303	282	7	obligated	obligate	VERB
inlawrev-2303	282	8	the	the	DET
inlawrev-2303	282	9	plaintiff	plaintiff	NOUN
inlawrev-2303	282	10	to	to	PART
inlawrev-2303	282	11	exercise	exercise	VERB
inlawrev-2303	282	12	at	at	ADP
inlawrev-2303	282	13	least	least	ADJ
inlawrev-2303	282	14	a	a	DET
inlawrev-2303	282	15	minimal	minimal	ADJ
inlawrev-2303	282	16	amount	amount	NOUN
inlawrev-2303	282	17	of	of	ADP
inlawrev-2303	282	18	responsibility	responsibility	NOUN
inlawrev-2303	282	19	in	in	ADP
inlawrev-2303	282	20	superintending	superintend	VERB
inlawrev-2303	282	21	the	the	DET
inlawrev-2303	282	22	administration	administration	NOUN
inlawrev-2303	282	23	of	of	ADP
inlawrev-2303	282	24	the	the	DET
inlawrev-2303	282	25	estate	estate	NOUN
inlawrev-2303	282	26	.	.	PUNCT
inlawrev-2303	283	1	this	this	PRON
inlawrev-2303	283	2	is	be	AUX
inlawrev-2303	283	3	not	not	PART
inlawrev-2303	283	4	to	to	PART
inlawrev-2303	283	5	say	say	VERB
inlawrev-2303	283	6	that	that	DET
inlawrev-2303	283	7	plaintiff	plaintiff	NOUN
inlawrev-2303	283	8	was	be	AUX
inlawrev-2303	283	9	mistaken	mistaken	ADJ
inlawrev-2303	283	10	in	in	ADP
inlawrev-2303	283	11	hiring	hire	VERB
inlawrev-2303	283	12	an	an	DET
inlawrev-2303	283	13	experienced	experienced	ADJ
inlawrev-2303	283	14	attorney	attorney	NOUN
inlawrev-2303	283	15	and	and	CCONJ
inlawrev-2303	283	16	accountant	accountant	NOUN
inlawrev-2303	283	17	to	to	PART
inlawrev-2303	283	18	aid	aid	VERB
inlawrev-2303	283	19	her	she	PRON
inlawrev-2303	283	20	,	,	PUNCT
inlawrev-2303	283	21	but	but	CCONJ
inlawrev-2303	283	22	rather	rather	ADV
inlawrev-2303	283	23	that	that	SCONJ
inlawrev-2303	283	24	she	she	PRON
inlawrev-2303	283	25	was	be	AUX
inlawrev-2303	283	26	under	under	ADP
inlawrev-2303	283	27	an	an	DET
inlawrev-2303	283	28	obligation	obligation	NOUN
inlawrev-2303	283	29	to	to	PART
inlawrev-2303	283	30	at	at	ADV
inlawrev-2303	283	31	least	least	ADJ
inlawrev-2303	283	32	ascertain	ascertain	VERB
inlawrev-2303	283	33	what	what	PRON
inlawrev-2303	283	34	her	her	PRON
inlawrev-2303	283	35	obligations	obligation	NOUN
inlawrev-2303	283	36	were	be	AUX
inlawrev-2303	283	37	and	and	CCONJ
inlawrev-2303	283	38	to	to	PART
inlawrev-2303	283	39	oversee	oversee	VERB
inlawrev-2303	283	40	the	the	DET
inlawrev-2303	283	41	activities	activity	NOUN
inlawrev-2303	283	42	of	of	ADP
inlawrev-2303	283	43	mr	mr	PROPN
inlawrev-2303	283	44	.	.	PROPN
inlawrev-2303	283	45	bybee	bybee	PROPN
inlawrev-2303	284	1	[	[	X
inlawrev-2303	284	2	her	her	PRON
inlawrev-2303	284	3	attorney	attorney	NOUN
inlawrev-2303	284	4	]	]	PUNCT
inlawrev-2303	284	5	and	and	CCONJ
inlawrev-2303	284	6	his	his	PRON
inlawrev-2303	284	7	accountant	accountant	NOUN
inlawrev-2303	284	8	.	.	PUNCT
inlawrev-2303	285	1	i	i	PRON
inlawrev-2303	285	2	d	d	PROPN
inlawrev-2303	285	3	,	,	PUNCT
inlawrev-2303	285	4	at	at	ADP
inlawrev-2303	285	5	396	396	NUM
inlawrev-2303	285	6	(	(	PUNCT
inlawrev-2303	285	7	citing	cite	VERB
inlawrev-2303	285	8	estate	estate	NOUN
inlawrev-2303	285	9	of	of	ADP
inlawrev-2303	285	10	duttenhofer	duttenhofer	PROPN
inlawrev-2303	285	11	v.	v.	PROPN
inlawrev-2303	285	12	commissioner	commissioner	PROPN
inlawrev-2303	285	13	,	,	PUNCT
inlawrev-2303	285	14	49	49	NUM
inlawrev-2303	285	15	t.c	t.c	PROPN
inlawrev-2303	285	16	.	.	PROPN
inlawrev-2303	285	17	200	200	NUM
inlawrev-2303	285	18	(	(	PUNCT
inlawrev-2303	285	19	1967	1967	NUM
inlawrev-2303	285	20	)	)	PUNCT
inlawrev-2303	285	21	,	,	PUNCT
inlawrev-2303	285	22	aff'd	aff'd	NOUN
inlawrev-2303	285	23	per	per	ADP
inlawrev-2303	285	24	curiam	curiam	NOUN
inlawrev-2303	285	25	,	,	PUNCT
inlawrev-2303	285	26	410	410	NUM
inlawrev-2303	285	27	f.2d	f.2d	SYM
inlawrev-2303	285	28	302	302	NUM
inlawrev-2303	285	29	(	(	PUNCT
inlawrev-2303	285	30	6th	6th	ADJ
inlawrev-2303	285	31	cir	cir	NOUN
inlawrev-2303	285	32	.	.	PROPN
inlawrev-2303	285	33	1969	1969	NUM
inlawrev-2303	285	34	)	)	PUNCT
inlawrev-2303	285	35	)	)	PUNCT
inlawrev-2303	285	36	.	.	PUNCT
inlawrev-2303	286	1	"	"	PUNCT
inlawrev-2303	286	2	m	m	VERB
inlawrev-2303	286	3	"	"	PUNCT
inlawrev-2303	286	4	63	63	NUM
inlawrev-2303	286	5	-	-	SYM
inlawrev-2303	286	6	2	2	NUM
inlawrev-2303	286	7	u.s	u.s	PROPN
inlawrev-2303	286	8	.	.	PROPN
inlawrev-2303	286	9	tax	tax	PROPN
inlawrev-2303	286	10	cas	cas	PROPN
inlawrev-2303	286	11	.	.	PROPN
inlawrev-2303	287	1	90.426	90.426	NUM
inlawrev-2303	287	2	(	(	PUNCT
inlawrev-2303	287	3	d.	d.	PROPN
inlawrev-2303	287	4	conn	conn	PROPN
inlawrev-2303	287	5	.	.	PROPN
inlawrev-2303	287	6	1963	1963	NUM
inlawrev-2303	287	7	)	)	PUNCT
inlawrev-2303	287	8	.	.	PUNCT
inlawrev-2303	288	1	"	"	PUNCT
inlawrev-2303	288	2	m	m	VERB
inlawrev-2303	288	3	at	at	ADP
inlawrev-2303	288	4	90,427	90,427	NUM
inlawrev-2303	288	5	.	.	PUNCT
inlawrev-2303	289	1	"	"	PUNCT
inlawrev-2303	289	2	apparently	apparently	ADV
inlawrev-2303	289	3	the	the	DET
inlawrev-2303	289	4	attorney	attorney	NOUN
inlawrev-2303	289	5	did	do	AUX
inlawrev-2303	289	6	not	not	PART
inlawrev-2303	289	7	prepare	prepare	VERB
inlawrev-2303	289	8	the	the	DET
inlawrev-2303	289	9	return	return	NOUN
inlawrev-2303	289	10	.	.	PUNCT
inlawrev-2303	290	1	1978	1978	NUM
inlawrev-2303	290	2	]	]	SYM
inlawrev-2303	290	3	estate	estate	NOUN
inlawrev-2303	290	4	tax	tax	NOUN
inlawrev-2303	290	5	returns	return	NOUN
inlawrev-2303	290	6	629	629	NUM
inlawrev-2303	290	7	stituted	stitute	VERB
inlawrev-2303	290	8	reasonable	reasonable	ADJ
inlawrev-2303	290	9	cause	cause	NOUN
inlawrev-2303	290	10	if	if	SCONJ
inlawrev-2303	290	11	the	the	DET
inlawrev-2303	290	12	executor	executor	NOUN
inlawrev-2303	290	13	had	have	AUX
inlawrev-2303	290	14	taken	take	VERB
inlawrev-2303	290	15	reasonable	reasonable	ADJ
inlawrev-2303	290	16	care	care	NOUN
inlawrev-2303	290	17	to	to	PART
inlawrev-2303	290	18	learn	learn	VERB
inlawrev-2303	290	19	the	the	DET
inlawrev-2303	290	20	correct	correct	ADJ
inlawrev-2303	290	21	rule	rule	NOUN
inlawrev-2303	290	22	.	.	PUNCT
inlawrev-2303	291	1	®	®	NOUN
inlawrev-2303	291	2	"	"	PUNCT
inlawrev-2303	291	3	the	the	DET
inlawrev-2303	291	4	jury	jury	NOUN
inlawrev-2303	291	5	determined	determine	VERB
inlawrev-2303	291	6	that	that	SCONJ
inlawrev-2303	291	7	the	the	DET
inlawrev-2303	291	8	taxpayer	taxpayer	NOUN
inlawrev-2303	291	9	had	have	AUX
inlawrev-2303	291	10	not	not	PART
inlawrev-2303	291	11	shown	show	VERB
inlawrev-2303	291	12	adequate	adequate	ADJ
inlawrev-2303	291	13	reason	reason	NOUN
inlawrev-2303	291	14	for	for	ADP
inlawrev-2303	291	15	the	the	DET
inlawrev-2303	291	16	delay	delay	NOUN
inlawrev-2303	291	17	.	.	PUNCT
inlawrev-2303	292	1	in	in	ADP
inlawrev-2303	292	2	estate	estate	NOUN
inlawrev-2303	292	3	of	of	ADP
inlawrev-2303	292	4	lewis	lewis	PROPN
inlawrev-2303	292	5	v.	v.	ADP
inlawrev-2303	292	6	commissioner,^^	commissioner,^^	PROPN
inlawrev-2303	292	7	the	the	DET
inlawrev-2303	292	8	decedent	decedent	NOUN
inlawrev-2303	292	9	died	die	VERB
inlawrev-2303	292	10	on	on	ADP
inlawrev-2303	292	11	december	december	PROPN
inlawrev-2303	292	12	25	25	NUM
inlawrev-2303	292	13	,	,	PUNCT
inlawrev-2303	292	14	1956	1956	NUM
inlawrev-2303	292	15	.	.	PUNCT
inlawrev-2303	293	1	his	his	PRON
inlawrev-2303	293	2	estate	estate	NOUN
inlawrev-2303	293	3	tax	tax	NOUN
inlawrev-2303	293	4	return	return	NOUN
inlawrev-2303	293	5	was	be	AUX
inlawrev-2303	293	6	due	due	ADJ
inlawrev-2303	293	7	on	on	ADP
inlawrev-2303	293	8	march	march	PROPN
inlawrev-2303	293	9	25	25	NUM
inlawrev-2303	293	10	,	,	PUNCT
inlawrev-2303	293	11	1958	1958	NUM
inlawrev-2303	293	12	,	,	PUNCT
inlawrev-2303	293	13	but	but	CCONJ
inlawrev-2303	293	14	was	be	AUX
inlawrev-2303	293	15	not	not	PART
inlawrev-2303	293	16	filed	file	VERB
inlawrev-2303	293	17	until	until	ADP
inlawrev-2303	293	18	october	october	PROPN
inlawrev-2303	293	19	7	7	NUM
inlawrev-2303	293	20	,	,	PUNCT
inlawrev-2303	293	21	1958	1958	NUM
inlawrev-2303	293	22	.	.	PUNCT
inlawrev-2303	294	1	the	the	DET
inlawrev-2303	294	2	decedent	decedent	PROPN
inlawrev-2303	294	3	's	's	PART
inlawrev-2303	294	4	son	son	NOUN
inlawrev-2303	294	5	and	and	CCONJ
inlawrev-2303	294	6	widow	widow	NOUN
inlawrev-2303	294	7	,	,	PUNCT
inlawrev-2303	294	8	the	the	DET
inlawrev-2303	294	9	co	co	NOUN
inlawrev-2303	294	10	-	-	NOUN
inlawrev-2303	294	11	executors	executor	NOUN
inlawrev-2303	294	12	,	,	PUNCT
inlawrev-2303	294	13	hired	hire	VERB
inlawrev-2303	294	14	the	the	DET
inlawrev-2303	294	15	accountant	accountant	NOUN
inlawrev-2303	294	16	who	who	PRON
inlawrev-2303	294	17	had	have	AUX
inlawrev-2303	294	18	performed	perform	VERB
inlawrev-2303	294	19	the	the	DET
inlawrev-2303	294	20	decedent	decedent	NOUN
inlawrev-2303	294	21	's	's	PART
inlawrev-2303	294	22	accounting	accounting	NOUN
inlawrev-2303	294	23	for	for	ADP
inlawrev-2303	294	24	almost	almost	ADV
inlawrev-2303	294	25	forty	forty	NUM
inlawrev-2303	294	26	years	year	NOUN
inlawrev-2303	294	27	.	.	PUNCT
inlawrev-2303	295	1	the	the	DET
inlawrev-2303	295	2	co	co	NOUN
inlawrev-2303	295	3	-	-	NOUN
inlawrev-2303	295	4	executors	executor	NOUN
inlawrev-2303	295	5	had	have	VERB
inlawrev-2303	295	6	notice	notice	NOUN
inlawrev-2303	295	7	of	of	ADP
inlawrev-2303	295	8	the	the	DET
inlawrev-2303	295	9	due	due	ADJ
inlawrev-2303	295	10	date	date	NOUN
inlawrev-2303	295	11	since	since	SCONJ
inlawrev-2303	295	12	the	the	DET
inlawrev-2303	295	13	estate	estate	NOUN
inlawrev-2303	295	14	tax	tax	NOUN
inlawrev-2303	295	15	preliminary	preliminary	ADJ
inlawrev-2303	295	16	notice	notice	NOUN
inlawrev-2303	295	17	which	which	PRON
inlawrev-2303	295	18	they	they	PRON
inlawrev-2303	295	19	filed	file	VERB
inlawrev-2303	295	20	stated	state	VERB
inlawrev-2303	295	21	that	that	SCONJ
inlawrev-2303	295	22	the	the	DET
inlawrev-2303	295	23	return	return	NOUN
inlawrev-2303	295	24	was	be	AUX
inlawrev-2303	295	25	due	due	ADJ
inlawrev-2303	295	26	fifteen	fifteen	NUM
inlawrev-2303	295	27	months	month	NOUN
inlawrev-2303	295	28	from	from	ADP
inlawrev-2303	295	29	the	the	DET
inlawrev-2303	295	30	date	date	NOUN
inlawrev-2303	295	31	of	of	ADP
inlawrev-2303	295	32	death	death	NOUN
inlawrev-2303	295	33	.	.	PUNCT
inlawrev-2303	296	1	the	the	DET
inlawrev-2303	296	2	accountant	accountant	NOUN
inlawrev-2303	296	3	had	have	AUX
inlawrev-2303	296	4	recurring	recur	VERB
inlawrev-2303	296	5	physical	physical	ADJ
inlawrev-2303	296	6	problems	problem	NOUN
inlawrev-2303	296	7	beginning	begin	VERB
inlawrev-2303	296	8	in	in	ADP
inlawrev-2303	296	9	march	march	PROPN
inlawrev-2303	296	10	1956	1956	NUM
inlawrev-2303	296	11	,	,	PUNCT
inlawrev-2303	296	12	including	include	VERB
inlawrev-2303	296	13	two	two	NUM
inlawrev-2303	296	14	heart	heart	NOUN
inlawrev-2303	296	15	attacks	attack	NOUN
inlawrev-2303	296	16	.	.	PUNCT
inlawrev-2303	297	1	as	as	ADP
inlawrev-2303	297	2	a	a	DET
inlawrev-2303	297	3	result	result	NOUN
inlawrev-2303	297	4	,	,	PUNCT
inlawrev-2303	297	5	he	he	PRON
inlawrev-2303	297	6	spent	spend	VERB
inlawrev-2303	297	7	very	very	ADV
inlawrev-2303	297	8	little	little	ADJ
inlawrev-2303	297	9	time	time	NOUN
inlawrev-2303	297	10	in	in	ADP
inlawrev-2303	297	11	his	his	PRON
inlawrev-2303	297	12	office	office	NOUN
inlawrev-2303	297	13	,	,	PUNCT
inlawrev-2303	297	14	where	where	SCONJ
inlawrev-2303	297	15	two	two	NUM
inlawrev-2303	297	16	assistants	assistant	NOUN
inlawrev-2303	297	17	managed	manage	VERB
inlawrev-2303	297	18	routine	routine	ADJ
inlawrev-2303	297	19	work	work	NOUN
inlawrev-2303	297	20	but	but	CCONJ
inlawrev-2303	297	21	did	do	AUX
inlawrev-2303	297	22	not	not	PART
inlawrev-2303	297	23	prepare	prepare	VERB
inlawrev-2303	297	24	estate	estate	NOUN
inlawrev-2303	297	25	tax	tax	NOUN
inlawrev-2303	297	26	returns	return	NOUN
inlawrev-2303	297	27	.	.	PUNCT
inlawrev-2303	298	1	the	the	DET
inlawrev-2303	298	2	coexecutors	coexecutor	NOUN
inlawrev-2303	298	3	inquired	inquire	VERB
inlawrev-2303	298	4	about	about	ADP
inlawrev-2303	298	5	the	the	DET
inlawrev-2303	298	6	progress	progress	NOUN
inlawrev-2303	298	7	of	of	ADP
inlawrev-2303	298	8	the	the	DET
inlawrev-2303	298	9	return	return	NOUN
inlawrev-2303	298	10	and	and	CCONJ
inlawrev-2303	298	11	were	be	AUX
inlawrev-2303	298	12	advised	advise	VERB
inlawrev-2303	298	13	that	that	SCONJ
inlawrev-2303	298	14	timely	timely	ADJ
inlawrev-2303	298	15	filing	filing	NOUN
inlawrev-2303	298	16	would	would	AUX
inlawrev-2303	298	17	depend	depend	VERB
inlawrev-2303	298	18	on	on	ADP
inlawrev-2303	298	19	the	the	DET
inlawrev-2303	298	20	accountant	accountant	NOUN
inlawrev-2303	298	21	's	's	PART
inlawrev-2303	298	22	health	health	NOUN
inlawrev-2303	298	23	.	.	PUNCT
inlawrev-2303	299	1	the	the	DET
inlawrev-2303	299	2	court	court	NOUN
inlawrev-2303	299	3	noted	note	VERB
inlawrev-2303	299	4	that	that	SCONJ
inlawrev-2303	299	5	the	the	DET
inlawrev-2303	299	6	co	co	NOUN
inlawrev-2303	299	7	-	-	NOUN
inlawrev-2303	299	8	executors	executor	NOUN
inlawrev-2303	299	9	were	be	AUX
inlawrev-2303	299	10	on	on	ADP
inlawrev-2303	299	11	notice	notice	NOUN
inlawrev-2303	299	12	that	that	SCONJ
inlawrev-2303	299	13	the	the	DET
inlawrev-2303	299	14	accountant	accountant	NOUN
inlawrev-2303	299	15	might	might	AUX
inlawrev-2303	299	16	not	not	PART
inlawrev-2303	299	17	have	have	AUX
inlawrev-2303	299	18	been	be	AUX
inlawrev-2303	299	19	able	able	ADJ
inlawrev-2303	299	20	to	to	PART
inlawrev-2303	299	21	file	file	VERB
inlawrev-2303	299	22	the	the	DET
inlawrev-2303	299	23	return	return	NOUN
inlawrev-2303	299	24	within	within	ADP
inlawrev-2303	299	25	the	the	DET
inlawrev-2303	299	26	prescribed	prescribed	ADJ
inlawrev-2303	299	27	time	time	NOUN
inlawrev-2303	299	28	®	®	PROPN
inlawrev-2303	299	29	^	^	PUNCT
inlawrev-2303	299	30	and	and	CCONJ
inlawrev-2303	299	31	observed	observe	VERB
inlawrev-2303	299	32	that	that	SCONJ
inlawrev-2303	299	33	the	the	DET
inlawrev-2303	299	34	co	co	NOUN
inlawrev-2303	299	35	-	-	NOUN
inlawrev-2303	299	36	executors	executor	NOUN
inlawrev-2303	299	37	probably	probably	ADV
inlawrev-2303	299	38	knew	know	VERB
inlawrev-2303	299	39	the	the	DET
inlawrev-2303	299	40	due	due	ADJ
inlawrev-2303	299	41	date	date	NOUN
inlawrev-2303	299	42	because	because	SCONJ
inlawrev-2303	299	43	of	of	ADP
inlawrev-2303	299	44	the	the	DET
inlawrev-2303	299	45	preliminary	preliminary	ADJ
inlawrev-2303	299	46	notice	notice	NOUN
inlawrev-2303	299	47	.	.	PUNCT
inlawrev-2303	300	1	judge	judge	PROPN
inlawrev-2303	300	2	atkins	atkins	PROPN
inlawrev-2303	300	3	held	hold	VERB
inlawrev-2303	300	4	that	that	SCONJ
inlawrev-2303	300	5	the	the	DET
inlawrev-2303	300	6	non	non	ADJ
inlawrev-2303	300	7	-	-	ADJ
inlawrev-2303	300	8	delegable	delegable	ADJ
inlawrev-2303	300	9	duty	duty	NOUN
inlawrev-2303	300	10	of	of	ADP
inlawrev-2303	300	11	vigilance	vigilance	NOUN
inlawrev-2303	300	12	and	and	CCONJ
inlawrev-2303	300	13	promptness	promptness	NOUN
inlawrev-2303	300	14	obligated	obligate	VERB
inlawrev-2303	300	15	them	they	PRON
inlawrev-2303	300	16	to	to	PART
inlawrev-2303	300	17	ascertain	ascertain	VERB
inlawrev-2303	300	18	the	the	DET
inlawrev-2303	300	19	due	due	ADJ
inlawrev-2303	300	20	date	date	NOUN
inlawrev-2303	300	21	,	,	PUNCT
inlawrev-2303	300	22	if	if	SCONJ
inlawrev-2303	300	23	not	not	PART
inlawrev-2303	300	24	known	know	VERB
inlawrev-2303	300	25	to	to	ADP
inlawrev-2303	300	26	them	they	PRON
inlawrev-2303	300	27	,	,	PUNCT
inlawrev-2303	300	28	and	and	CCONJ
inlawrev-2303	300	29	to	to	PART
inlawrev-2303	300	30	file	file	VERB
inlawrev-2303	300	31	the	the	DET
inlawrev-2303	300	32	return	return	NOUN
inlawrev-2303	300	33	by	by	ADP
inlawrev-2303	300	34	that	that	DET
inlawrev-2303	300	35	time.	time.	PROPN
inlawrev-2303	300	36	®	®	PROPN
inlawrev-2303	300	37	^	^	PUNCT
inlawrev-2303	300	38	because	because	SCONJ
inlawrev-2303	300	39	the	the	DET
inlawrev-2303	300	40	representatives	representative	NOUN
inlawrev-2303	300	41	knew	know	VERB
inlawrev-2303	300	42	a	a	DET
inlawrev-2303	300	43	return	return	NOUN
inlawrev-2303	300	44	had	have	VERB
inlawrev-2303	300	45	to	to	PART
inlawrev-2303	300	46	be	be	AUX
inlawrev-2303	300	47	filed	file	VERB
inlawrev-2303	300	48	,	,	PUNCT
inlawrev-2303	300	49	they	they	PRON
inlawrev-2303	300	50	were	be	AUX
inlawrev-2303	300	51	not	not	PART
inlawrev-2303	300	52	permitted	permit	VERB
inlawrev-2303	300	53	to	to	PART
inlawrev-2303	300	54	rely	rely	VERB
inlawrev-2303	300	55	on	on	ADP
inlawrev-2303	300	56	cases	case	NOUN
inlawrev-2303	300	57	holding	hold	VERB
inlawrev-2303	300	58	that	that	SCONJ
inlawrev-2303	300	59	an	an	DET
inlawrev-2303	300	60	attorney	attorney	NOUN
inlawrev-2303	300	61	's	's	PART
inlawrev-2303	300	62	advice	advice	NOUN
inlawrev-2303	300	63	that	that	SCONJ
inlawrev-2303	300	64	a	a	DET
inlawrev-2303	300	65	return	return	NOUN
inlawrev-2303	300	66	was	be	AUX
inlawrev-2303	300	67	not	not	PART
inlawrev-2303	300	68	required	require	VERB
inlawrev-2303	300	69	constituted	constitute	VERB
inlawrev-2303	300	70	reasonable	reasonable	ADJ
inlawrev-2303	300	71	cause.	cause.	PROPN
inlawrev-2303	300	72	®	®	NOUN
inlawrev-2303	300	73	^	^	PUNCT
inlawrev-2303	300	74	in	in	ADP
inlawrev-2303	300	75	reed	reed	PROPN
inlawrev-2303	300	76	v.	v.	PROPN
inlawrev-2303	300	77	united	united	PROPN
inlawrev-2303	300	78	states,^^	states,^^	PROPN
inlawrev-2303	300	79	the	the	DET
inlawrev-2303	300	80	executor	executor	NOUN
inlawrev-2303	300	81	was	be	AUX
inlawrev-2303	300	82	the	the	DET
inlawrev-2303	300	83	decedent	decedent	NOUN
inlawrev-2303	300	84	's	's	PART
inlawrev-2303	300	85	son	son	NOUN
inlawrev-2303	300	86	,	,	PUNCT
inlawrev-2303	300	87	an	an	DET
inlawrev-2303	300	88	attorney	attorney	NOUN
inlawrev-2303	300	89	who	who	PRON
inlawrev-2303	300	90	had	have	AUX
inlawrev-2303	300	91	not	not	PART
inlawrev-2303	300	92	practiced	practice	VERB
inlawrev-2303	300	93	law	law	NOUN
inlawrev-2303	300	94	since	since	SCONJ
inlawrev-2303	300	95	becoming	become	VERB
inlawrev-2303	300	96	president	president	NOUN
inlawrev-2303	300	97	of	of	ADP
inlawrev-2303	300	98	wilshire	wilshire	PROPN
inlawrev-2303	300	99	oil	oil	PROPN
inlawrev-2303	300	100	co.	co.	PROPN
inlawrev-2303	300	101	in	in	ADP
inlawrev-2303	300	102	1955	1955	NUM
inlawrev-2303	300	103	.	.	PUNCT
inlawrev-2303	301	1	the	the	DET
inlawrev-2303	301	2	decedent	decedent	NOUN
inlawrev-2303	301	3	died	die	VERB
inlawrev-2303	301	4	on	on	ADP
inlawrev-2303	301	5	june	june	PROPN
inlawrev-2303	301	6	29	29	NUM
inlawrev-2303	301	7	,	,	PUNCT
inlawrev-2303	301	8	1959	1959	NUM
inlawrev-2303	301	9	.	.	PUNCT
inlawrev-2303	302	1	the	the	DET
inlawrev-2303	302	2	return	return	NOUN
inlawrev-2303	302	3	was	be	AUX
inlawrev-2303	302	4	due	due	ADJ
inlawrev-2303	302	5	on	on	ADP
inlawrev-2303	302	6	september	september	PROPN
inlawrev-2303	302	7	29	29	NUM
inlawrev-2303	302	8	,	,	PUNCT
inlawrev-2303	302	9	1960	1960	NUM
inlawrev-2303	302	10	,	,	PUNCT
inlawrev-2303	302	11	and	and	CCONJ
inlawrev-2303	302	12	was	be	AUX
inlawrev-2303	302	13	filed	file	VERB
inlawrev-2303	302	14	one	one	NUM
inlawrev-2303	302	15	month	month	NOUN
inlawrev-2303	302	16	later	later	ADV
inlawrev-2303	302	17	.	.	PUNCT
inlawrev-2303	303	1	since	since	SCONJ
inlawrev-2303	303	2	the	the	DET
inlawrev-2303	303	3	executor	executor	NOUN
inlawrev-2303	303	4	was	be	AUX
inlawrev-2303	303	5	completely	completely	ADV
inlawrev-2303	303	6	preoccupied	preoccupied	ADJ
inlawrev-2303	303	7	with	with	ADP
inlawrev-2303	303	8	the	the	DET
inlawrev-2303	303	9	company	company	NOUN
inlawrev-2303	303	10	,	,	PUNCT
inlawrev-2303	303	11	he	he	PRON
inlawrev-2303	303	12	entrusted	entrust	VERB
inlawrev-2303	303	13	the	the	DET
inlawrev-2303	303	14	entire	entire	ADJ
inlawrev-2303	303	15	administration	administration	NOUN
inlawrev-2303	303	16	of	of	ADP
inlawrev-2303	303	17	the	the	DET
inlawrev-2303	303	18	estate	estate	NOUN
inlawrev-2303	303	19	to	to	ADP
inlawrev-2303	303	20	another	another	DET
inlawrev-2303	303	21	lawyer	lawyer	NOUN
inlawrev-2303	303	22	.	.	PUNCT
inlawrev-2303	304	1	"	"	PUNCT
inlawrev-2303	304	2	'	'	PUNCT
inlawrev-2303	304	3	63	63	NUM
inlawrev-2303	304	4	-	-	SYM
inlawrev-2303	304	5	2	2	NUM
inlawrev-2303	304	6	u.s	u.s	PROPN
inlawrev-2303	304	7	.	.	PROPN
inlawrev-2303	304	8	tax	tax	PROPN
inlawrev-2303	304	9	cas	cas	PROPN
inlawrev-2303	304	10	.	.	PUNCT
inlawrev-2303	305	1	at	at	ADP
inlawrev-2303	305	2	90,428	90,428	NUM
inlawrev-2303	305	3	.	.	PUNCT
inlawrev-2303	306	1	"	"	PUNCT
inlawrev-2303	306	2	22	22	NUM
inlawrev-2303	306	3	t.c.m	t.c.m	NOUN
inlawrev-2303	306	4	.	.	PUNCT
inlawrev-2303	307	1	(	(	PUNCT
inlawrev-2303	307	2	cch	cch	NOUN
inlawrev-2303	307	3	)	)	PUNCT
inlawrev-2303	307	4	1732	1732	NUM
inlawrev-2303	307	5	(	(	PUNCT
inlawrev-2303	307	6	1963	1963	NUM
inlawrev-2303	307	7	)	)	PUNCT
inlawrev-2303	307	8	.	.	PUNCT
inlawrev-2303	308	1	'	'	PUNCT
inlawrev-2303	308	2	^on	^on	NOUN
inlawrev-2303	308	3	this	this	DET
inlawrev-2303	308	4	basis	basis	NOUN
inlawrev-2303	308	5	,	,	PUNCT
inlawrev-2303	308	6	the	the	DET
inlawrev-2303	308	7	court	court	NOUN
inlawrev-2303	308	8	distinguished	distinguish	VERB
inlawrev-2303	308	9	fisk	fisk	PROPN
inlawrev-2303	308	10	v.	v.	PROPN
inlawrev-2303	308	11	commissioner	commissioner	PROPN
inlawrev-2303	308	12	,	,	PUNCT
inlawrev-2303	308	13	203	203	NUM
inlawrev-2303	308	14	f.2d	f.2d	NOUN
inlawrev-2303	308	15	358	358	NUM
inlawrev-2303	308	16	(	(	PUNCT
inlawrev-2303	308	17	6th	6th	ADJ
inlawrev-2303	308	18	cir	cir	NOUN
inlawrev-2303	308	19	.	.	PROPN
inlawrev-2303	308	20	1953	1953	NUM
inlawrev-2303	308	21	)	)	PUNCT
inlawrev-2303	308	22	.	.	PUNCT
inlawrev-2303	309	1	"	"	PUNCT
inlawrev-2303	309	2	22	22	NUM
inlawrev-2303	309	3	t.c.m	t.c.m	NOUN
inlawrev-2303	309	4	.	.	PUNCT
inlawrev-2303	310	1	(	(	PUNCT
inlawrev-2303	310	2	cch	cch	NOUN
inlawrev-2303	310	3	)	)	PUNCT
inlawrev-2303	310	4	at	at	ADP
inlawrev-2303	310	5	1737	1737	NUM
inlawrev-2303	310	6	(	(	PUNCT
inlawrev-2303	310	7	citing	cite	VERB
inlawrev-2303	310	8	ferrando	ferrando	PROPN
inlawrev-2303	310	9	v.	v.	PROPN
inlawrev-2303	310	10	united	united	PROPN
inlawrev-2303	310	11	states	states	PROPN
inlawrev-2303	310	12	,	,	PUNCT
inlawrev-2303	310	13	56	56	NUM
inlawrev-2303	310	14	-	-	SYM
inlawrev-2303	310	15	2	2	NUM
inlawrev-2303	310	16	u.s	u.s	PROPN
inlawrev-2303	310	17	.	.	PROPN
inlawrev-2303	310	18	tax	tax	PROPN
inlawrev-2303	310	19	cas	cas	PROPN
inlawrev-2303	310	20	.	.	PROPN
inlawrev-2303	311	1	56,871	56,871	NUM
inlawrev-2303	311	2	(	(	PUNCT
inlawrev-2303	311	3	n.d	n.d	PROPN
inlawrev-2303	311	4	.	.	PROPN
inlawrev-2303	311	5	cal	cal	PROPN
inlawrev-2303	311	6	.	.	PUNCT
inlawrev-2303	312	1	1956	1956	NUM
inlawrev-2303	312	2	)	)	PUNCT
inlawrev-2303	313	1	,	,	PUNCT
inlawrev-2303	313	2	aff'd	aff'd	NOUN
inlawrev-2303	313	3	,	,	PUNCT
inlawrev-2303	313	4	245	245	NUM
inlawrev-2303	313	5	f.2d	f.2d	ADP
inlawrev-2303	313	6	582	582	NUM
inlawrev-2303	313	7	(	(	PUNCT
inlawrev-2303	313	8	9th	9th	ADJ
inlawrev-2303	313	9	cir	cir	NOUN
inlawrev-2303	313	10	.	.	PUNCT
inlawrev-2303	314	1	1957	1957	NUM
inlawrev-2303	314	2	)	)	PUNCT
inlawrev-2303	314	3	.	.	PUNCT
inlawrev-2303	315	1	"	"	PUNCT
inlawrev-2303	315	2	the	the	DET
inlawrev-2303	315	3	taxpayers	taxpayer	NOUN
inlawrev-2303	315	4	had	have	AUX
inlawrev-2303	315	5	relied	rely	VERB
inlawrev-2303	315	6	on	on	ADP
inlawrev-2303	315	7	the	the	DET
inlawrev-2303	315	8	decisions	decision	NOUN
inlawrev-2303	315	9	in	in	ADP
inlawrev-2303	315	10	hatfried	hatfrie	VERB
inlawrev-2303	315	11	,	,	PUNCT
inlawrev-2303	315	12	inc	inc	PROPN
inlawrev-2303	315	13	.	.	PROPN
inlawrev-2303	316	1	v.	v.	PROPN
inlawrev-2303	316	2	commissioner	commissioner	PROPN
inlawrev-2303	316	3	,	,	PUNCT
inlawrev-2303	316	4	162	162	NUM
inlawrev-2303	316	5	f.2d	f.2d	ADP
inlawrev-2303	316	6	628	628	NUM
inlawrev-2303	316	7	(	(	PUNCT
inlawrev-2303	316	8	3d	3d	PROPN
inlawrev-2303	316	9	cir	cir	NOUN
inlawrev-2303	316	10	.	.	PROPN
inlawrev-2303	316	11	1947	1947	NUM
inlawrev-2303	316	12	)	)	PUNCT
inlawrev-2303	316	13	(	(	PUNCT
inlawrev-2303	316	14	holding	hold	VERB
inlawrev-2303	316	15	an	an	DET
inlawrev-2303	316	16	accountant	accountant	NOUN
inlawrev-2303	316	17	's	's	PART
inlawrev-2303	316	18	advice	advice	NOUN
inlawrev-2303	316	19	to	to	ADP
inlawrev-2303	316	20	a	a	DET
inlawrev-2303	316	21	taxpayer	taxpayer	NOUN
inlawrev-2303	316	22	that	that	SCONJ
inlawrev-2303	316	23	it	it	PRON
inlawrev-2303	316	24	was	be	AUX
inlawrev-2303	316	25	not	not	PART
inlawrev-2303	316	26	a	a	DET
inlawrev-2303	316	27	personal	personal	ADJ
inlawrev-2303	316	28	holding	hold	VERB
inlawrev-2303	316	29	company	company	NOUN
inlawrev-2303	316	30	was	be	AUX
inlawrev-2303	316	31	reasonable	reasonable	ADJ
inlawrev-2303	316	32	cause	cause	NOUN
inlawrev-2303	316	33	)	)	PUNCT
inlawrev-2303	316	34	;	;	PUNCT
inlawrev-2303	316	35	haywood	haywood	PROPN
inlawrev-2303	316	36	lumber	lumber	PROPN
inlawrev-2303	316	37	&	&	CCONJ
inlawrev-2303	316	38	mining	mining	PROPN
inlawrev-2303	316	39	co.	co.	PROPN
inlawrev-2303	316	40	v.	v.	PROPN
inlawrev-2303	316	41	commissioner	commissioner	PROPN
inlawrev-2303	316	42	,	,	PUNCT
inlawrev-2303	316	43	178	178	NUM
inlawrev-2303	316	44	f.2d	f.2d	SYM
inlawrev-2303	316	45	769	769	NUM
inlawrev-2303	316	46	(	(	PUNCT
inlawrev-2303	316	47	2d	2d	NUM
inlawrev-2303	316	48	cir	cir	NOUN
inlawrev-2303	316	49	.	.	PROPN
inlawrev-2303	316	50	1950	1950	NUM
inlawrev-2303	316	51	)	)	PUNCT
inlawrev-2303	316	52	;	;	PUNCT
inlawrev-2303	316	53	reliance	reliance	PROPN
inlawrev-2303	316	54	factoring	factoring	PROPN
inlawrev-2303	316	55	corp	corp	PROPN
inlawrev-2303	316	56	.	.	PROPN
inlawrev-2303	316	57	v.	v.	PROPN
inlawrev-2303	316	58	commissioner	commissioner	PROPN
inlawrev-2303	316	59	,	,	PUNCT
inlawrev-2303	316	60	15	15	NUM
inlawrev-2303	316	61	t.c	t.c	PROPN
inlawrev-2303	316	62	.	.	PROPN
inlawrev-2303	316	63	604	604	NUM
inlawrev-2303	316	64	(	(	PUNCT
inlawrev-2303	316	65	1950	1950	NUM
inlawrev-2303	316	66	)	)	PUNCT
inlawrev-2303	316	67	(	(	PUNCT
inlawrev-2303	316	68	finding	find	VERB
inlawrev-2303	316	69	that	that	DET
inlawrev-2303	316	70	employment	employment	NOUN
inlawrev-2303	316	71	of	of	ADP
inlawrev-2303	316	72	an	an	DET
inlawrev-2303	316	73	accountant	accountant	NOUN
inlawrev-2303	316	74	who	who	PRON
inlawrev-2303	316	75	decided	decide	VERB
inlawrev-2303	316	76	that	that	SCONJ
inlawrev-2303	316	77	personal	personal	ADJ
inlawrev-2303	316	78	holding	hold	VERB
inlawrev-2303	316	79	company	company	NOUN
inlawrev-2303	316	80	returns	return	NOUN
inlawrev-2303	316	81	were	be	AUX
inlawrev-2303	316	82	not	not	PART
inlawrev-2303	316	83	required	require	VERB
inlawrev-2303	316	84	was	be	AUX
inlawrev-2303	316	85	adequate	adequate	ADJ
inlawrev-2303	316	86	)	)	PUNCT
inlawrev-2303	316	87	.	.	PUNCT
inlawrev-2303	317	1	^^4	^^4	NOUN
inlawrev-2303	317	2	-	-	PUNCT
inlawrev-2303	317	3	2	2	NUM
inlawrev-2303	317	4	u.s	u.s	PROPN
inlawrev-2303	317	5	.	.	PROPN
inlawrev-2303	317	6	tax	tax	PROPN
inlawrev-2303	317	7	cas	cas	PROPN
inlawrev-2303	317	8	.	.	PROPN
inlawrev-2303	317	9	94,431	94,431	NUM
inlawrev-2303	317	10	(	(	PUNCT
inlawrev-2303	317	11	w.d.n.y	w.d.n.y	PROPN
inlawrev-2303	317	12	.	.	NOUN
inlawrev-2303	317	13	1964	1964	NUM
inlawrev-2303	317	14	)	)	PUNCT
inlawrev-2303	317	15	.	.	PUNCT
inlawrev-2303	318	1	630	630	NUM
inlawrev-2303	318	2	indiana	indiana	PROPN
inlawrev-2303	318	3	la	la	PROPN
inlawrev-2303	318	4	w	w	PROPN
inlawrev-2303	318	5	review	review	PROPN
inlawrev-2303	318	6	[	[	X
inlawrev-2303	318	7	vol	vol	NOUN
inlawrev-2303	318	8	.	.	PUNCT
inlawrev-2303	319	1	11:621	11:621	NUM
inlawrev-2303	319	2	the	the	DET
inlawrev-2303	319	3	return	return	NOUN
inlawrev-2303	319	4	was	be	AUX
inlawrev-2303	319	5	filed	file	VERB
inlawrev-2303	319	6	after	after	ADP
inlawrev-2303	319	7	the	the	DET
inlawrev-2303	319	8	due	due	ADJ
inlawrev-2303	319	9	date	date	NOUN
inlawrev-2303	319	10	because	because	SCONJ
inlawrev-2303	319	11	of	of	ADP
inlawrev-2303	319	12	confusion	confusion	NOUN
inlawrev-2303	319	13	,	,	PUNCT
inlawrev-2303	319	14	lack	lack	NOUN
inlawrev-2303	319	15	of	of	ADP
inlawrev-2303	319	16	alternate	alternate	ADJ
inlawrev-2303	319	17	values	value	NOUN
inlawrev-2303	319	18	,	,	PUNCT
inlawrev-2303	319	19	®	®	NOUN
inlawrev-2303	319	20	'	'	PUNCT
inlawrev-2303	319	21	and	and	CCONJ
inlawrev-2303	319	22	the	the	DET
inlawrev-2303	319	23	preparer	preparer	NOUN
inlawrev-2303	319	24	's	's	PART
inlawrev-2303	319	25	heavy	heavy	ADJ
inlawrev-2303	319	26	schedule	schedule	NOUN
inlawrev-2303	319	27	.	.	PUNCT
inlawrev-2303	320	1	the	the	DET
inlawrev-2303	320	2	court	court	NOUN
inlawrev-2303	320	3	determined	determine	VERB
inlawrev-2303	320	4	that	that	SCONJ
inlawrev-2303	320	5	the	the	DET
inlawrev-2303	320	6	delay	delay	NOUN
inlawrev-2303	320	7	was	be	AUX
inlawrev-2303	320	8	accidental	accidental	ADJ
inlawrev-2303	320	9	and	and	CCONJ
inlawrev-2303	320	10	that	that	SCONJ
inlawrev-2303	320	11	revenue	revenue	NOUN
inlawrev-2303	320	12	laws	law	NOUN
inlawrev-2303	320	13	were	be	AUX
inlawrev-2303	320	14	not	not	PART
inlawrev-2303	320	15	designed	design	VERB
inlawrev-2303	320	16	to	to	PART
inlawrev-2303	320	17	penalize	penalize	VERB
inlawrev-2303	320	18	innocent	innocent	ADJ
inlawrev-2303	320	19	errors	error	NOUN
inlawrev-2303	320	20	.	.	PUNCT
inlawrev-2303	321	1	therefore	therefore	ADV
inlawrev-2303	321	2	,	,	PUNCT
inlawrev-2303	321	3	it	it	PRON
inlawrev-2303	321	4	was	be	AUX
inlawrev-2303	321	5	held	hold	VERB
inlawrev-2303	321	6	that	that	SCONJ
inlawrev-2303	321	7	the	the	DET
inlawrev-2303	321	8	taxpayer	taxpayer	NOUN
inlawrev-2303	321	9	had	have	VERB
inlawrev-2303	321	10	adequate	adequate	ADJ
inlawrev-2303	321	11	reason	reason	NOUN
inlawrev-2303	321	12	for	for	ADP
inlawrev-2303	321	13	the	the	DET
inlawrev-2303	321	14	late	late	ADJ
inlawrev-2303	321	15	filing	filing	NOUN
inlawrev-2303	321	16	of	of	ADP
inlawrev-2303	321	17	the	the	DET
inlawrev-2303	321	18	estate	estate	NOUN
inlawrev-2303	321	19	tax	tax	NOUN
inlawrev-2303	321	20	return	return	NOUN
inlawrev-2303	321	21	.	.	PUNCT
inlawrev-2303	321	22	"	"	PUNCT
inlawrev-2303	322	1	at	at	ADP
inlawrev-2303	322	2	this	this	DET
inlawrev-2303	322	3	point	point	NOUN
inlawrev-2303	322	4	,	,	PUNCT
inlawrev-2303	322	5	one	one	NUM
inlawrev-2303	322	6	district	district	NOUN
inlawrev-2303	322	7	court	court	NOUN
inlawrev-2303	322	8	had	have	AUX
inlawrev-2303	322	9	held	hold	VERB
inlawrev-2303	322	10	that	that	DET
inlawrev-2303	322	11	reliance	reliance	NOUN
inlawrev-2303	322	12	on	on	ADP
inlawrev-2303	322	13	the	the	DET
inlawrev-2303	322	14	specific	specific	ADJ
inlawrev-2303	322	15	advice	advice	NOUN
inlawrev-2303	322	16	of	of	ADP
inlawrev-2303	322	17	an	an	DET
inlawrev-2303	322	18	attorney	attorney	NOUN
inlawrev-2303	322	19	as	as	ADP
inlawrev-2303	322	20	to	to	ADP
inlawrev-2303	322	21	the	the	DET
inlawrev-2303	322	22	due	due	ADJ
inlawrev-2303	322	23	date	date	NOUN
inlawrev-2303	322	24	of	of	ADP
inlawrev-2303	322	25	the	the	DET
inlawrev-2303	322	26	return	return	NOUN
inlawrev-2303	322	27	was	be	AUX
inlawrev-2303	322	28	reasonable	reasonable	ADJ
inlawrev-2303	322	29	cause	cause	NOUN
inlawrev-2303	322	30	.	.	PUNCT
inlawrev-2303	323	1	another	another	DET
inlawrev-2303	323	2	district	district	NOUN
inlawrev-2303	323	3	court	court	NOUN
inlawrev-2303	323	4	had	have	AUX
inlawrev-2303	323	5	stated	state	VERB
inlawrev-2303	323	6	that	that	SCONJ
inlawrev-2303	323	7	an	an	DET
inlawrev-2303	323	8	executor	executor	NOUN
inlawrev-2303	323	9	could	could	AUX
inlawrev-2303	323	10	not	not	PART
inlawrev-2303	323	11	depend	depend	VERB
inlawrev-2303	323	12	on	on	ADP
inlawrev-2303	323	13	his	his	PRON
inlawrev-2303	323	14	lawyer	lawyer	NOUN
inlawrev-2303	323	15	to	to	PART
inlawrev-2303	323	16	file	file	VERB
inlawrev-2303	323	17	the	the	DET
inlawrev-2303	323	18	return	return	NOUN
inlawrev-2303	323	19	if	if	SCONJ
inlawrev-2303	323	20	the	the	DET
inlawrev-2303	323	21	executor	executor	NOUN
inlawrev-2303	323	22	knew	know	VERB
inlawrev-2303	323	23	an	an	DET
inlawrev-2303	323	24	estate	estate	NOUN
inlawrev-2303	323	25	tax	tax	NOUN
inlawrev-2303	323	26	return	return	NOUN
inlawrev-2303	323	27	was	be	AUX
inlawrev-2303	323	28	required	require	VERB
inlawrev-2303	323	29	.	.	PUNCT
inlawrev-2303	324	1	and	and	CCONJ
inlawrev-2303	324	2	yet	yet	ADV
inlawrev-2303	324	3	another	another	DET
inlawrev-2303	324	4	district	district	NOUN
inlawrev-2303	324	5	court	court	NOUN
inlawrev-2303	324	6	had	have	AUX
inlawrev-2303	324	7	provided	provide	VERB
inlawrev-2303	324	8	that	that	SCONJ
inlawrev-2303	324	9	an	an	DET
inlawrev-2303	324	10	executor	executor	NOUN
inlawrev-2303	324	11	could	could	AUX
inlawrev-2303	324	12	depend	depend	VERB
inlawrev-2303	324	13	entirely	entirely	ADV
inlawrev-2303	324	14	on	on	ADP
inlawrev-2303	324	15	an	an	DET
inlawrev-2303	324	16	attorney	attorney	NOUN
inlawrev-2303	324	17	.	.	PUNCT
inlawrev-2303	325	1	in	in	ADP
inlawrev-2303	325	2	this	this	DET
inlawrev-2303	325	3	setting	setting	NOUN
inlawrev-2303	325	4	,	,	PUNCT
inlawrev-2303	325	5	the	the	DET
inlawrev-2303	325	6	second	second	ADJ
inlawrev-2303	325	7	circuit	circuit	NOUN
inlawrev-2303	325	8	court	court	NOUN
inlawrev-2303	325	9	of	of	ADP
inlawrev-2303	325	10	appeals	appeal	NOUN
inlawrev-2303	325	11	affirmed	affirm	VERB
inlawrev-2303	325	12	the	the	DET
inlawrev-2303	325	13	tax	tax	NOUN
inlawrev-2303	325	14	court	court	NOUN
inlawrev-2303	325	15	decision	decision	NOUN
inlawrev-2303	325	16	in	in	ADP
inlawrev-2303	325	17	estate	estate	NOUN
inlawrev-2303	325	18	of	of	ADP
inlawrev-2303	325	19	mayer	mayer	PROPN
inlawrev-2303	325	20	v.	v.	PROPN
inlawrev-2303	325	21	commissioner.^^	commissioner.^^	NOUN
inlawrev-2303	325	22	in	in	ADP
inlawrev-2303	325	23	estate	estate	NOUN
inlawrev-2303	325	24	of	of	ADP
inlawrev-2303	325	25	mayer	mayer	PROPN
inlawrev-2303	325	26	,	,	PUNCT
inlawrev-2303	325	27	the	the	DET
inlawrev-2303	325	28	decedent	decedent	NOUN
inlawrev-2303	325	29	died	die	VERB
inlawrev-2303	325	30	on	on	ADP
inlawrev-2303	325	31	october	october	PROPN
inlawrev-2303	325	32	9	9	NUM
inlawrev-2303	325	33	,	,	PUNCT
inlawrev-2303	325	34	1958	1958	NUM
inlawrev-2303	325	35	.	.	PUNCT
inlawrev-2303	326	1	the	the	DET
inlawrev-2303	326	2	estate	estate	NOUN
inlawrev-2303	326	3	tax	tax	NOUN
inlawrev-2303	326	4	return	return	NOUN
inlawrev-2303	326	5	was	be	AUX
inlawrev-2303	326	6	required	require	VERB
inlawrev-2303	326	7	to	to	PART
inlawrev-2303	326	8	be	be	AUX
inlawrev-2303	326	9	filed	file	VERB
inlawrev-2303	326	10	by	by	ADP
inlawrev-2303	326	11	january	january	PROPN
inlawrev-2303	326	12	9	9	NUM
inlawrev-2303	326	13	,	,	PUNCT
inlawrev-2303	326	14	1960	1960	NUM
inlawrev-2303	326	15	,	,	PUNCT
inlawrev-2303	326	16	but	but	CCONJ
inlawrev-2303	326	17	was	be	AUX
inlawrev-2303	326	18	not	not	PART
inlawrev-2303	326	19	actually	actually	ADV
inlawrev-2303	326	20	filed	file	VERB
inlawrev-2303	326	21	until	until	ADP
inlawrev-2303	326	22	march	march	PROPN
inlawrev-2303	326	23	7	7	NUM
inlawrev-2303	326	24	,	,	PUNCT
inlawrev-2303	326	25	1960	1960	NUM
inlawrev-2303	326	26	.	.	PUNCT
inlawrev-2303	327	1	the	the	DET
inlawrev-2303	327	2	executor	executor	NOUN
inlawrev-2303	327	3	,	,	PUNCT
inlawrev-2303	327	4	a	a	DET
inlawrev-2303	327	5	certified	certify	VERB
inlawrev-2303	327	6	public	public	ADJ
inlawrev-2303	327	7	accountant	accountant	NOUN
inlawrev-2303	327	8	with	with	ADP
inlawrev-2303	327	9	limited	limited	ADJ
inlawrev-2303	327	10	estate	estate	NOUN
inlawrev-2303	327	11	tax	tax	NOUN
inlawrev-2303	327	12	experience	experience	NOUN
inlawrev-2303	327	13	,	,	PUNCT
inlawrev-2303	327	14	hired	hire	VERB
inlawrev-2303	327	15	an	an	DET
inlawrev-2303	327	16	attorney	attorney	NOUN
inlawrev-2303	327	17	who	who	PRON
inlawrev-2303	327	18	had	have	AUX
inlawrev-2303	327	19	previously	previously	ADV
inlawrev-2303	327	20	filed	file	VERB
inlawrev-2303	327	21	eight	eight	NUM
inlawrev-2303	327	22	estate	estate	NOUN
inlawrev-2303	327	23	tax	tax	NOUN
inlawrev-2303	327	24	returns	return	NOUN
inlawrev-2303	327	25	.	.	PUNCT
inlawrev-2303	328	1	the	the	DET
inlawrev-2303	328	2	accountant	accountant	NOUN
inlawrev-2303	328	3	,	,	PUNCT
inlawrev-2303	328	4	however	however	ADV
inlawrev-2303	328	5	,	,	PUNCT
inlawrev-2303	328	6	filed	file	VERB
inlawrev-2303	328	7	the	the	DET
inlawrev-2303	328	8	estate	estate	NOUN
inlawrev-2303	328	9	tax	tax	NOUN
inlawrev-2303	328	10	preliminary	preliminary	ADJ
inlawrev-2303	328	11	notice	notice	NOUN
inlawrev-2303	328	12	.	.	PUNCT
inlawrev-2303	329	1	the	the	DET
inlawrev-2303	329	2	executor	executor	NOUN
inlawrev-2303	329	3	and	and	CCONJ
inlawrev-2303	329	4	the	the	DET
inlawrev-2303	329	5	attorney	attorney	NOUN
inlawrev-2303	329	6	decided	decide	VERB
inlawrev-2303	329	7	to	to	PART
inlawrev-2303	329	8	have	have	VERB
inlawrev-2303	329	9	the	the	DET
inlawrev-2303	329	10	new	new	PROPN
inlawrev-2303	329	11	york	york	PROPN
inlawrev-2303	329	12	tax	tax	NOUN
inlawrev-2303	329	13	authorities	authority	NOUN
inlawrev-2303	329	14	determine	determine	VERB
inlawrev-2303	329	15	the	the	DET
inlawrev-2303	329	16	value	value	NOUN
inlawrev-2303	329	17	of	of	ADP
inlawrev-2303	329	18	certain	certain	ADJ
inlawrev-2303	329	19	closely	closely	ADV
inlawrev-2303	329	20	held	hold	VERB
inlawrev-2303	329	21	stock	stock	NOUN
inlawrev-2303	329	22	before	before	ADP
inlawrev-2303	329	23	filing	file	VERB
inlawrev-2303	329	24	the	the	DET
inlawrev-2303	329	25	federal	federal	ADJ
inlawrev-2303	329	26	estate	estate	NOUN
inlawrev-2303	329	27	tax	tax	NOUN
inlawrev-2303	329	28	return	return	NOUN
inlawrev-2303	329	29	.	.	PUNCT
inlawrev-2303	330	1	the	the	DET
inlawrev-2303	330	2	accountant	accountant	NOUN
inlawrev-2303	330	3	did	do	AUX
inlawrev-2303	330	4	not	not	PART
inlawrev-2303	330	5	concern	concern	VERB
inlawrev-2303	330	6	himself	himself	PRON
inlawrev-2303	330	7	with	with	ADP
inlawrev-2303	330	8	the	the	DET
inlawrev-2303	330	9	due	due	ADJ
inlawrev-2303	330	10	date	date	NOUN
inlawrev-2303	330	11	and	and	CCONJ
inlawrev-2303	330	12	the	the	DET
inlawrev-2303	330	13	attorney	attorney	NOUN
inlawrev-2303	330	14	miscalculated	miscalculate	VERB
inlawrev-2303	330	15	it	it	PRON
inlawrev-2303	330	16	.	.	PUNCT
inlawrev-2303	331	1	as	as	ADP
inlawrev-2303	331	2	a	a	DET
inlawrev-2303	331	3	result	result	NOUN
inlawrev-2303	331	4	,	,	PUNCT
inlawrev-2303	331	5	the	the	DET
inlawrev-2303	331	6	return	return	NOUN
inlawrev-2303	331	7	was	be	AUX
inlawrev-2303	331	8	late	late	ADJ
inlawrev-2303	331	9	.	.	PUNCT
inlawrev-2303	332	1	the	the	DET
inlawrev-2303	332	2	accountant	accountant	NOUN
inlawrev-2303	332	3	did	do	AUX
inlawrev-2303	332	4	not	not	PART
inlawrev-2303	332	5	rely	rely	VERB
inlawrev-2303	332	6	on	on	ADP
inlawrev-2303	332	7	the	the	DET
inlawrev-2303	332	8	lawyer	lawyer	NOUN
inlawrev-2303	332	9	to	to	PART
inlawrev-2303	332	10	value	value	VERB
inlawrev-2303	332	11	the	the	DET
inlawrev-2303	332	12	stock	stock	NOUN
inlawrev-2303	332	13	.	.	PUNCT
inlawrev-2303	333	1	therefore	therefore	ADV
inlawrev-2303	333	2	,	,	PUNCT
inlawrev-2303	333	3	according	accord	VERB
inlawrev-2303	333	4	to	to	ADP
inlawrev-2303	333	5	the	the	DET
inlawrev-2303	333	6	court	court	NOUN
inlawrev-2303	333	7	,	,	PUNCT
inlawrev-2303	333	8	he	he	PRON
inlawrev-2303	333	9	had	have	VERB
inlawrev-2303	333	10	no	no	DET
inlawrev-2303	333	11	reason	reason	NOUN
inlawrev-2303	333	12	to	to	PART
inlawrev-2303	333	13	depend	depend	VERB
inlawrev-2303	333	14	on	on	ADP
inlawrev-2303	333	15	the	the	DET
inlawrev-2303	333	16	attorney	attorney	NOUN
inlawrev-2303	333	17	to	to	PART
inlawrev-2303	333	18	file	file	VERB
inlawrev-2303	333	19	the	the	DET
inlawrev-2303	333	20	return	return	NOUN
inlawrev-2303	333	21	.	.	PUNCT
inlawrev-2303	334	1	®	®	NOUN
inlawrev-2303	334	2	*	*	SYM
inlawrev-2303	334	3	estate	estate	NOUN
inlawrev-2303	334	4	of	of	ADP
inlawrev-2303	334	5	mayer	mayer	PROPN
inlawrev-2303	334	6	did	do	AUX
inlawrev-2303	334	7	not	not	PART
inlawrev-2303	334	8	involve	involve	VERB
inlawrev-2303	334	9	a	a	DET
inlawrev-2303	334	10	taxpayer	taxpayer	NOUN
inlawrev-2303	334	11	who	who	PRON
inlawrev-2303	334	12	was	be	AUX
inlawrev-2303	334	13	unfamiliar	unfamiliar	ADJ
inlawrev-2303	334	14	with	with	ADP
inlawrev-2303	334	15	the	the	DET
inlawrev-2303	334	16	tax	tax	NOUN
inlawrev-2303	334	17	laws	law	NOUN
inlawrev-2303	334	18	and	and	CCONJ
inlawrev-2303	334	19	who	who	PRON
inlawrev-2303	334	20	merely	merely	ADV
inlawrev-2303	334	21	supplied	supply	VERB
inlawrev-2303	334	22	the	the	DET
inlawrev-2303	334	23	preparer	preparer	NOUN
inlawrev-2303	334	24	with	with	ADP
inlawrev-2303	334	25	necessary	necessary	ADJ
inlawrev-2303	334	26	information	information	NOUN
inlawrev-2303	334	27	without	without	ADP
inlawrev-2303	334	28	further	further	ADJ
inlawrev-2303	334	29	participation	participation	NOUN
inlawrev-2303	334	30	.	.	PUNCT
inlawrev-2303	335	1	citing	cite	VERB
inlawrev-2303	335	2	ferrando	ferrando	NOUN
inlawrev-2303	335	3	,	,	PUNCT
inlawrev-2303	335	4	the	the	DET
inlawrev-2303	335	5	court	court	NOUN
inlawrev-2303	335	6	held	hold	VERB
inlawrev-2303	335	7	that	that	SCONJ
inlawrev-2303	335	8	the	the	DET
inlawrev-2303	335	9	executor	executor	NOUN
inlawrev-2303	335	10	must	must	AUX
inlawrev-2303	335	11	see	see	VERB
inlawrev-2303	335	12	that	that	SCONJ
inlawrev-2303	335	13	the	the	DET
inlawrev-2303	335	14	attorney	attorney	NOUN
inlawrev-2303	335	15	is	be	AUX
inlawrev-2303	335	16	diligent	diligent	ADJ
inlawrev-2303	335	17	.	.	PUNCT
inlawrev-2303	336	1	*	*	PUNCT
inlawrev-2303	336	2	"	"	PUNCT
inlawrev-2303	336	3	since	since	SCONJ
inlawrev-2303	336	4	the	the	DET
inlawrev-2303	336	5	accountant	accountant	NOUN
inlawrev-2303	336	6	knew	know	VERB
inlawrev-2303	336	7	a	a	DET
inlawrev-2303	336	8	return	return	NOUN
inlawrev-2303	336	9	was	be	AUX
inlawrev-2303	336	10	required,*^	required,*^	PROPN
inlawrev-2303	336	11	was	be	AUX
inlawrev-2303	336	12	active	active	ADJ
inlawrev-2303	336	13	in	in	ADP
inlawrev-2303	336	14	the	the	DET
inlawrev-2303	336	15	administration	administration	NOUN
inlawrev-2303	336	16	of	of	ADP
inlawrev-2303	336	17	the	the	DET
inlawrev-2303	336	18	estate	estate	NOUN
inlawrev-2303	336	19	,	,	PUNCT
inlawrev-2303	336	20	had	have	VERB
inlawrev-2303	336	21	a	a	DET
inlawrev-2303	336	22	tax	tax	NOUN
inlawrev-2303	336	23	^alternate	^alternate	NOUN
inlawrev-2303	336	24	valuation	valuation	NOUN
inlawrev-2303	336	25	is	be	AUX
inlawrev-2303	336	26	a	a	DET
inlawrev-2303	336	27	means	means	NOUN
inlawrev-2303	336	28	of	of	ADP
inlawrev-2303	336	29	valuing	value	VERB
inlawrev-2303	336	30	the	the	DET
inlawrev-2303	336	31	assets	asset	NOUN
inlawrev-2303	336	32	of	of	ADP
inlawrev-2303	336	33	an	an	DET
inlawrev-2303	336	34	estate	estate	NOUN
inlawrev-2303	336	35	on	on	ADP
inlawrev-2303	336	36	the	the	DET
inlawrev-2303	336	37	date	date	NOUN
inlawrev-2303	336	38	of	of	ADP
inlawrev-2303	336	39	disposal	disposal	NOUN
inlawrev-2303	336	40	or	or	CCONJ
inlawrev-2303	336	41	six	six	NUM
inlawrev-2303	336	42	months	month	NOUN
inlawrev-2303	336	43	after	after	ADP
inlawrev-2303	336	44	the	the	DET
inlawrev-2303	336	45	date	date	NOUN
inlawrev-2303	336	46	of	of	ADP
inlawrev-2303	336	47	death	death	NOUN
inlawrev-2303	336	48	,	,	PUNCT
inlawrev-2303	336	49	whichever	whichever	PRON
inlawrev-2303	336	50	is	be	AUX
inlawrev-2303	336	51	earlier	early	ADJ
inlawrev-2303	336	52	,	,	PUNCT
inlawrev-2303	336	53	if	if	SCONJ
inlawrev-2303	336	54	the	the	DET
inlawrev-2303	336	55	change	change	NOUN
inlawrev-2303	336	56	in	in	ADP
inlawrev-2303	336	57	value	value	NOUN
inlawrev-2303	336	58	is	be	AUX
inlawrev-2303	336	59	due	due	ADJ
inlawrev-2303	336	60	to	to	ADP
inlawrev-2303	336	61	economic	economic	ADJ
inlawrev-2303	336	62	change	change	NOUN
inlawrev-2303	336	63	.	.	PUNCT
inlawrev-2303	337	1	i.r.c	i.r.c	NOUN
inlawrev-2303	337	2	.	.	PUNCT
inlawrev-2303	338	1	§	§	PROPN
inlawrev-2303	338	2	2032	2032	NUM
inlawrev-2303	338	3	.	.	PUNCT
inlawrev-2303	339	1	the	the	DET
inlawrev-2303	339	2	election	election	NOUN
inlawrev-2303	339	3	can	can	AUX
inlawrev-2303	339	4	only	only	ADV
inlawrev-2303	339	5	be	be	AUX
inlawrev-2303	339	6	made	make	VERB
inlawrev-2303	339	7	on	on	ADP
inlawrev-2303	339	8	a	a	DET
inlawrev-2303	339	9	timely	timely	ADV
inlawrev-2303	339	10	filed	file	VERB
inlawrev-2303	339	11	return	return	NOUN
inlawrev-2303	339	12	.	.	PUNCT
inlawrev-2303	340	1	treas	treas	PROPN
inlawrev-2303	340	2	.	.	PUNCT
inlawrev-2303	341	1	reg	reg	PROPN
inlawrev-2303	341	2	.	.	PUNCT
inlawrev-2303	342	1	§	§	PROPN
inlawrev-2303	342	2	20.2032	20.2032	NUM
inlawrev-2303	342	3	-	-	SYM
inlawrev-2303	342	4	l(b)(2	l(b)(2	NUM
inlawrev-2303	342	5	)	)	PUNCT
inlawrev-2303	342	6	(	(	PUNCT
inlawrev-2303	342	7	1958	1958	NUM
inlawrev-2303	342	8	)	)	PUNCT
inlawrev-2303	342	9	.	.	PUNCT
inlawrev-2303	343	1	"	"	PUNCT
inlawrev-2303	343	2	64	64	NUM
inlawrev-2303	343	3	-	-	SYM
inlawrev-2303	343	4	2	2	NUM
inlawrev-2303	343	5	u.s	u.s	PROPN
inlawrev-2303	343	6	.	.	PROPN
inlawrev-2303	343	7	tax	tax	PROPN
inlawrev-2303	343	8	cas	cas	PROPN
inlawrev-2303	343	9	.	.	PUNCT
inlawrev-2303	344	1	at	at	ADP
inlawrev-2303	344	2	94,432	94,432	NUM
inlawrev-2303	344	3	.	.	PUNCT
inlawrev-2303	345	1	^'43	^'43	PROPN
inlawrev-2303	345	2	t.c	t.c	PROPN
inlawrev-2303	345	3	.	.	PROPN
inlawrev-2303	346	1	403	403	NUM
inlawrev-2303	346	2	(	(	PUNCT
inlawrev-2303	346	3	1964	1964	NUM
inlawrev-2303	346	4	)	)	PUNCT
inlawrev-2303	346	5	,	,	PUNCT
inlawrev-2303	346	6	affd	affd	X
inlawrev-2303	346	7	per	per	ADP
inlawrev-2303	346	8	curiam	curiam	NOUN
inlawrev-2303	346	9	,	,	PUNCT
inlawrev-2303	346	10	351	351	NUM
inlawrev-2303	346	11	f.2d	f.2d	SYM
inlawrev-2303	346	12	617	617	NUM
inlawrev-2303	346	13	(	(	PUNCT
inlawrev-2303	346	14	2d	2d	NUM
inlawrev-2303	346	15	cir	cir	NOUN
inlawrev-2303	346	16	.	.	PUNCT
inlawrev-2303	346	17	1965	1965	NUM
inlawrev-2303	346	18	)	)	PUNCT
inlawrev-2303	346	19	,	,	PUNCT
inlawrev-2303	346	20	cert	cert	NOUN
inlawrev-2303	346	21	,	,	PUNCT
inlawrev-2303	346	22	denied	deny	VERB
inlawrev-2303	346	23	,	,	PUNCT
inlawrev-2303	346	24	383	383	NUM
inlawrev-2303	346	25	u.s	u.s	PROPN
inlawrev-2303	346	26	.	.	PROPN
inlawrev-2303	346	27	935	935	NUM
inlawrev-2303	346	28	(	(	PUNCT
inlawrev-2303	346	29	1966	1966	NUM
inlawrev-2303	346	30	)	)	PUNCT
inlawrev-2303	346	31	.	.	PUNCT
inlawrev-2303	347	1	^'43	^'43	PROPN
inlawrev-2303	347	2	t.c	t.c	PROPN
inlawrev-2303	347	3	.	.	PUNCT
inlawrev-2303	347	4	at	at	ADP
inlawrev-2303	347	5	406	406	NUM
inlawrev-2303	347	6	.	.	PUNCT
inlawrev-2303	347	7	'	'	PUNCT
inlawrev-2303	347	8	"	"	PUNCT
inlawrev-2303	347	9	m	m	AUX
inlawrev-2303	347	10	(	(	PUNCT
inlawrev-2303	347	11	citing	cite	VERB
inlawrev-2303	347	12	ferrando	ferrando	PROPN
inlawrev-2303	347	13	v.	v.	PROPN
inlawrev-2303	347	14	united	united	PROPN
inlawrev-2303	347	15	states	states	PROPN
inlawrev-2303	347	16	,	,	PUNCT
inlawrev-2303	347	17	56	56	NUM
inlawrev-2303	347	18	-	-	SYM
inlawrev-2303	347	19	2	2	NUM
inlawrev-2303	347	20	u.s	u.s	PROPN
inlawrev-2303	347	21	.	.	PROPN
inlawrev-2303	347	22	tax	tax	PROPN
inlawrev-2303	347	23	cas	cas	PROPN
inlawrev-2303	347	24	.	.	PUNCT
inlawrev-2303	348	1	56.871	56.871	NUM
inlawrev-2303	348	2	(	(	PUNCT
inlawrev-2303	348	3	n.d	n.d	PROPN
inlawrev-2303	348	4	.	.	PROPN
inlawrev-2303	348	5	cal	cal	PROPN
inlawrev-2303	348	6	.	.	PUNCT
inlawrev-2303	349	1	1956	1956	NUM
inlawrev-2303	349	2	)	)	PUNCT
inlawrev-2303	349	3	,	,	PUNCT
inlawrev-2303	350	1	affd	affd	PROPN
inlawrev-2303	350	2	,	,	PUNCT
inlawrev-2303	350	3	245	245	NUM
inlawrev-2303	350	4	f.2d	f.2d	ADP
inlawrev-2303	350	5	582	582	NUM
inlawrev-2303	350	6	(	(	PUNCT
inlawrev-2303	350	7	9th	9th	ADJ
inlawrev-2303	350	8	cir	cir	NOUN
inlawrev-2303	350	9	.	.	PUNCT
inlawrev-2303	350	10	1957	1957	NUM
inlawrev-2303	350	11	)	)	PUNCT
inlawrev-2303	350	12	.	.	PUNCT
inlawrev-2303	351	1	"	"	PUNCT
inlawrev-2303	351	2	thereby	thereby	ADV
inlawrev-2303	351	3	the	the	DET
inlawrev-2303	351	4	instant	instant	ADJ
inlawrev-2303	351	5	case	case	NOUN
inlawrev-2303	351	6	was	be	AUX
inlawrev-2303	351	7	distinguished	distinguish	VERB
inlawrev-2303	351	8	from	from	ADP
inlawrev-2303	351	9	haywood	haywood	PROPN
inlawrev-2303	351	10	lumber	lumber	PROPN
inlawrev-2303	351	11	&	&	CCONJ
inlawrev-2303	351	12	mining	mining	PROPN
inlawrev-2303	351	13	co.	co.	PROPN
inlawrev-2303	352	1	v.	v.	PROPN
inlawrev-2303	352	2	commissioner	commissioner	PROPN
inlawrev-2303	352	3	,	,	PUNCT
inlawrev-2303	352	4	178	178	NUM
inlawrev-2303	352	5	f.2d	f.2d	SYM
inlawrev-2303	352	6	769	769	NUM
inlawrev-2303	352	7	(	(	PUNCT
inlawrev-2303	352	8	2d	2d	NUM
inlawrev-2303	352	9	cir	cir	NOUN
inlawrev-2303	352	10	.	.	PROPN
inlawrev-2303	352	11	1950	1950	NUM
inlawrev-2303	352	12	)	)	PUNCT
inlawrev-2303	352	13	.	.	PUNCT
inlawrev-2303	353	1	i	i	PRON
inlawrev-2303	353	2	1978	1978	NUM
inlawrev-2303	353	3	]	]	PUNCT
inlawrev-2303	353	4	estate	estate	NOUN
inlawrev-2303	353	5	tax	tax	NOUN
inlawrev-2303	353	6	returns	return	NOUN
inlawrev-2303	353	7	631	631	NUM
inlawrev-2303	353	8	background	background	NOUN
inlawrev-2303	353	9	,	,	PUNCT
inlawrev-2303	353	10	and	and	CCONJ
inlawrev-2303	353	11	knew	know	VERB
inlawrev-2303	353	12	the	the	DET
inlawrev-2303	353	13	due	due	ADJ
inlawrev-2303	353	14	date,	date,	PROPN
inlawrev-2303	353	15	®	®	NOUN
inlawrev-2303	353	16	^	^	PUNCT
inlawrev-2303	353	17	it	it	PRON
inlawrev-2303	353	18	was	be	AUX
inlawrev-2303	353	19	determined	determine	VERB
inlawrev-2303	353	20	that	that	SCONJ
inlawrev-2303	353	21	he	he	PRON
inlawrev-2303	353	22	did	do	AUX
inlawrev-2303	353	23	not	not	PART
inlawrev-2303	353	24	have	have	VERB
inlawrev-2303	353	25	reasonable	reasonable	ADJ
inlawrev-2303	353	26	cause	cause	NOUN
inlawrev-2303	353	27	for	for	ADP
inlawrev-2303	353	28	the	the	DET
inlawrev-2303	353	29	delinquent	delinquent	ADJ
inlawrev-2303	353	30	filing	filing	NOUN
inlawrev-2303	353	31	.	.	PUNCT
inlawrev-2303	354	1	in	in	ADP
inlawrev-2303	354	2	estate	estate	NOUN
inlawrev-2303	354	3	of	of	ADP
inlawrev-2303	354	4	lammerts	lammert	NOUN
inlawrev-2303	354	5	v.	v.	ADP
inlawrev-2303	354	6	commissioner,'^^	commissioner,'^^	NUM
inlawrev-2303	354	7	the	the	DET
inlawrev-2303	354	8	tax	tax	NOUN
inlawrev-2303	354	9	court	court	NOUN
inlawrev-2303	354	10	imposed	impose	VERB
inlawrev-2303	354	11	penalties	penalty	NOUN
inlawrev-2303	354	12	because	because	SCONJ
inlawrev-2303	354	13	the	the	DET
inlawrev-2303	354	14	executors	executor	NOUN
inlawrev-2303	354	15	were	be	AUX
inlawrev-2303	354	16	too	too	ADV
inlawrev-2303	354	17	passive	passive	ADJ
inlawrev-2303	354	18	.	.	PUNCT
inlawrev-2303	355	1	the	the	DET
inlawrev-2303	355	2	estate	estate	NOUN
inlawrev-2303	355	3	tax	tax	NOUN
inlawrev-2303	355	4	return	return	NOUN
inlawrev-2303	355	5	was	be	AUX
inlawrev-2303	355	6	timely	timely	ADV
inlawrev-2303	355	7	filed	file	VERB
inlawrev-2303	355	8	,	,	PUNCT
inlawrev-2303	355	9	but	but	CCONJ
inlawrev-2303	355	10	the	the	DET
inlawrev-2303	355	11	estate	estate	NOUN
inlawrev-2303	355	12	's	's	PART
inlawrev-2303	355	13	income	income	NOUN
inlawrev-2303	355	14	tax	tax	NOUN
inlawrev-2303	355	15	return	return	NOUN
inlawrev-2303	355	16	was	be	AUX
inlawrev-2303	355	17	delinquent	delinquent	ADJ
inlawrev-2303	355	18	.	.	PUNCT
inlawrev-2303	356	1	the	the	DET
inlawrev-2303	356	2	decedent	decedent	PROPN
inlawrev-2303	356	3	's	's	PART
inlawrev-2303	356	4	son	son	NOUN
inlawrev-2303	356	5	,	,	PUNCT
inlawrev-2303	356	6	a	a	DET
inlawrev-2303	356	7	co	co	NOUN
inlawrev-2303	356	8	-	-	NOUN
inlawrev-2303	356	9	executor	executor	NOUN
inlawrev-2303	356	10	,	,	PUNCT
inlawrev-2303	356	11	thought	think	VERB
inlawrev-2303	356	12	only	only	ADV
inlawrev-2303	356	13	an	an	DET
inlawrev-2303	356	14	estate	estate	NOUN
inlawrev-2303	356	15	tax	tax	NOUN
inlawrev-2303	356	16	return	return	NOUN
inlawrev-2303	356	17	was	be	AUX
inlawrev-2303	356	18	required	require	VERB
inlawrev-2303	356	19	.	.	PUNCT
inlawrev-2303	357	1	an	an	DET
inlawrev-2303	357	2	accountant	accountant	NOUN
inlawrev-2303	357	3	had	have	AUX
inlawrev-2303	357	4	prepared	prepare	VERB
inlawrev-2303	357	5	all	all	PRON
inlawrev-2303	357	6	of	of	ADP
inlawrev-2303	357	7	the	the	DET
inlawrev-2303	357	8	family	family	NOUN
inlawrev-2303	357	9	's	's	PART
inlawrev-2303	357	10	personal	personal	ADJ
inlawrev-2303	357	11	and	and	CCONJ
inlawrev-2303	357	12	business	business	NOUN
inlawrev-2303	357	13	income	income	NOUN
inlawrev-2303	357	14	tax	tax	NOUN
inlawrev-2303	357	15	returns	return	NOUN
inlawrev-2303	357	16	,	,	PUNCT
inlawrev-2303	357	17	but	but	CCONJ
inlawrev-2303	357	18	did	do	AUX
inlawrev-2303	357	19	not	not	PART
inlawrev-2303	357	20	have	have	VERB
inlawrev-2303	357	21	access	access	NOUN
inlawrev-2303	357	22	to	to	ADP
inlawrev-2303	357	23	the	the	DET
inlawrev-2303	357	24	records	record	NOUN
inlawrev-2303	357	25	needed	need	VERB
inlawrev-2303	357	26	to	to	PART
inlawrev-2303	357	27	prepare	prepare	VERB
inlawrev-2303	357	28	the	the	DET
inlawrev-2303	357	29	fiduciary	fiduciary	ADJ
inlawrev-2303	357	30	return	return	NOUN
inlawrev-2303	357	31	.	.	PUNCT
inlawrev-2303	358	1	the	the	DET
inlawrev-2303	358	2	taxpayer	taxpayer	NOUN
inlawrev-2303	358	3	contended	contend	VERB
inlawrev-2303	358	4	that	that	SCONJ
inlawrev-2303	358	5	,	,	PUNCT
inlawrev-2303	358	6	because	because	SCONJ
inlawrev-2303	358	7	he	he	PRON
inlawrev-2303	358	8	was	be	AUX
inlawrev-2303	358	9	inexperienced	inexperienced	ADJ
inlawrev-2303	358	10	and	and	CCONJ
inlawrev-2303	358	11	ignorant	ignorant	ADJ
inlawrev-2303	358	12	that	that	SCONJ
inlawrev-2303	358	13	a	a	DET
inlawrev-2303	358	14	return	return	NOUN
inlawrev-2303	358	15	was	be	AUX
inlawrev-2303	358	16	required	require	VERB
inlawrev-2303	358	17	,	,	PUNCT
inlawrev-2303	358	18	he	he	PRON
inlawrev-2303	358	19	depended	depend	VERB
inlawrev-2303	358	20	on	on	ADP
inlawrev-2303	358	21	the	the	DET
inlawrev-2303	358	22	attorney	attorney	NOUN
inlawrev-2303	358	23	who	who	PRON
inlawrev-2303	358	24	prepared	prepare	VERB
inlawrev-2303	358	25	the	the	DET
inlawrev-2303	358	26	estate	estate	NOUN
inlawrev-2303	358	27	tax	tax	NOUN
inlawrev-2303	358	28	return	return	NOUN
inlawrev-2303	358	29	and	and	CCONJ
inlawrev-2303	358	30	the	the	DET
inlawrev-2303	358	31	accountant	accountant	NOUN
inlawrev-2303	358	32	.	.	PUNCT
inlawrev-2303	359	1	the	the	DET
inlawrev-2303	359	2	court	court	NOUN
inlawrev-2303	359	3	held	hold	VERB
inlawrev-2303	359	4	that	that	DET
inlawrev-2303	359	5	ignorance	ignorance	NOUN
inlawrev-2303	359	6	of	of	ADP
inlawrev-2303	359	7	the	the	DET
inlawrev-2303	359	8	filing	filing	NOUN
inlawrev-2303	359	9	requirement	requirement	NOUN
inlawrev-2303	359	10	was	be	AUX
inlawrev-2303	359	11	not	not	PART
inlawrev-2303	359	12	reasonable	reasonable	ADJ
inlawrev-2303	359	13	cause	cause	NOUN
inlawrev-2303	359	14	.	.	PUNCT
inlawrev-2303	359	15	"	"	PUNCT
inlawrev-2303	360	1	it	it	PRON
inlawrev-2303	360	2	observed	observe	VERB
inlawrev-2303	360	3	that	that	SCONJ
inlawrev-2303	360	4	the	the	DET
inlawrev-2303	360	5	executor	executor	NOUN
inlawrev-2303	360	6	has	have	VERB
inlawrev-2303	360	7	a	a	DET
inlawrev-2303	360	8	positive	positive	ADJ
inlawrev-2303	360	9	duty	duty	NOUN
inlawrev-2303	360	10	to	to	PART
inlawrev-2303	360	11	ascertain	ascertain	VERB
inlawrev-2303	360	12	his	his	PRON
inlawrev-2303	360	13	responsibilities	responsibility	NOUN
inlawrev-2303	360	14	,	,	PUNCT
inlawrev-2303	360	15	and	and	CCONJ
inlawrev-2303	360	16	liability	liability	NOUN
inlawrev-2303	360	17	is	be	AUX
inlawrev-2303	360	18	not	not	PART
inlawrev-2303	360	19	satisfied	satisfied	ADJ
inlawrev-2303	360	20	by	by	ADP
inlawrev-2303	360	21	the	the	DET
inlawrev-2303	360	22	good	good	ADJ
inlawrev-2303	360	23	faith	faith	NOUN
inlawrev-2303	360	24	belief	belief	NOUN
inlawrev-2303	360	25	that	that	SCONJ
inlawrev-2303	360	26	such	such	ADJ
inlawrev-2303	360	27	obligations	obligation	NOUN
inlawrev-2303	360	28	have	have	AUX
inlawrev-2303	360	29	been	be	AUX
inlawrev-2303	360	30	fulfilled.*^	fulfilled.*^	PROPN
inlawrev-2303	360	31	the	the	DET
inlawrev-2303	360	32	court	court	NOUN
inlawrev-2303	360	33	further	far	ADV
inlawrev-2303	360	34	determined	determine	VERB
inlawrev-2303	360	35	that	that	SCONJ
inlawrev-2303	360	36	the	the	DET
inlawrev-2303	360	37	co	co	NOUN
inlawrev-2303	360	38	-	-	NOUN
inlawrev-2303	360	39	executors	executor	NOUN
inlawrev-2303	360	40	could	could	AUX
inlawrev-2303	360	41	not	not	PART
inlawrev-2303	360	42	rely	rely	VERB
inlawrev-2303	360	43	on	on	ADP
inlawrev-2303	360	44	the	the	DET
inlawrev-2303	360	45	accountant	accountant	NOUN
inlawrev-2303	360	46	because	because	SCONJ
inlawrev-2303	360	47	the	the	DET
inlawrev-2303	360	48	situation	situation	NOUN
inlawrev-2303	360	49	was	be	AUX
inlawrev-2303	360	50	not	not	PART
inlawrev-2303	360	51	discussed	discuss	VERB
inlawrev-2303	360	52	with	with	ADP
inlawrev-2303	360	53	him	he	PRON
inlawrev-2303	360	54	prior	prior	ADV
inlawrev-2303	360	55	to	to	ADP
inlawrev-2303	360	56	the	the	DET
inlawrev-2303	360	57	due	due	ADJ
inlawrev-2303	360	58	date	date	NOUN
inlawrev-2303	360	59	.	.	PUNCT
inlawrev-2303	361	1	*	*	PUNCT
inlawrev-2303	361	2	®	®	NOUN
inlawrev-2303	361	3	further	far	ADV
inlawrev-2303	361	4	,	,	PUNCT
inlawrev-2303	361	5	they	they	PRON
inlawrev-2303	361	6	could	could	AUX
inlawrev-2303	361	7	not	not	PART
inlawrev-2303	361	8	depend	depend	VERB
inlawrev-2303	361	9	on	on	ADP
inlawrev-2303	361	10	the	the	DET
inlawrev-2303	361	11	attorney	attorney	NOUN
inlawrev-2303	361	12	because	because	SCONJ
inlawrev-2303	361	13	the	the	DET
inlawrev-2303	361	14	matter	matter	NOUN
inlawrev-2303	361	15	was	be	AUX
inlawrev-2303	361	16	not	not	PART
inlawrev-2303	361	17	"	"	PUNCT
inlawrev-2303	361	18	complicated	complicated	ADJ
inlawrev-2303	361	19	[	[	X
inlawrev-2303	361	20	or	or	CCONJ
inlawrev-2303	361	21	]	]	X
inlawrev-2303	361	22	unusual	unusual	ADJ
inlawrev-2303	361	23	,	,	PUNCT
inlawrev-2303	361	24	justifying	justify	VERB
inlawrev-2303	361	25	such	such	ADJ
inlawrev-2303	361	26	reliance	reliance	NOUN
inlawrev-2303	361	27	.	.	PUNCT
inlawrev-2303	362	1	"	"	PUNCT
inlawrev-2303	362	2	"	"	PUNCT
inlawrev-2303	362	3	therefore	therefore	ADV
inlawrev-2303	362	4	,	,	PUNCT
inlawrev-2303	362	5	the	the	DET
inlawrev-2303	362	6	late	late	ADJ
inlawrev-2303	362	7	filing	filing	NOUN
inlawrev-2303	362	8	was	be	AUX
inlawrev-2303	362	9	held	hold	VERB
inlawrev-2303	362	10	not	not	PART
inlawrev-2303	362	11	due	due	ADJ
inlawrev-2303	362	12	to	to	ADP
inlawrev-2303	362	13	reasonable	reasonable	ADJ
inlawrev-2303	362	14	cause	cause	NOUN
inlawrev-2303	362	15	.	.	PUNCT
inlawrev-2303	363	1	the	the	DET
inlawrev-2303	363	2	return	return	NOUN
inlawrev-2303	363	3	in	in	ADP
inlawrev-2303	363	4	estate	estate	NOUN
inlawrev-2303	363	5	of	of	ADP
inlawrev-2303	363	6	plotkin	plotkin	PROPN
inlawrev-2303	363	7	v.	v.	ADP
inlawrev-2303	363	8	commissioner^^	commissioner^^	NUM
inlawrev-2303	363	9	was	be	AUX
inlawrev-2303	363	10	due	due	ADJ
inlawrev-2303	363	11	on	on	ADP
inlawrev-2303	363	12	december	december	PROPN
inlawrev-2303	363	13	17	17	NUM
inlawrev-2303	363	14	,	,	PUNCT
inlawrev-2303	363	15	1964	1964	NUM
inlawrev-2303	363	16	,	,	PUNCT
inlawrev-2303	363	17	and	and	CCONJ
inlawrev-2303	363	18	a	a	DET
inlawrev-2303	363	19	tentative	tentative	ADJ
inlawrev-2303	363	20	return	return	NOUN
inlawrev-2303	363	21	was	be	AUX
inlawrev-2303	363	22	filed	file	VERB
inlawrev-2303	363	23	on	on	ADP
inlawrev-2303	363	24	march	march	PROPN
inlawrev-2303	363	25	24	24	NUM
inlawrev-2303	363	26	,	,	PUNCT
inlawrev-2303	363	27	1966	1966	NUM
inlawrev-2303	363	28	.	.	PUNCT
inlawrev-2303	364	1	this	this	DET
inlawrev-2303	364	2	return	return	NOUN
inlawrev-2303	364	3	had	have	AUX
inlawrev-2303	364	4	been	be	AUX
inlawrev-2303	364	5	prepared	prepare	VERB
inlawrev-2303	364	6	by	by	ADP
inlawrev-2303	364	7	september	september	PROPN
inlawrev-2303	364	8	8	8	NUM
inlawrev-2303	364	9	,	,	PUNCT
inlawrev-2303	364	10	1965	1965	NUM
inlawrev-2303	364	11	,	,	PUNCT
inlawrev-2303	364	12	but	but	CCONJ
inlawrev-2303	364	13	was	be	AUX
inlawrev-2303	364	14	not	not	PART
inlawrev-2303	364	15	signed	sign	VERB
inlawrev-2303	364	16	by	by	ADP
inlawrev-2303	364	17	the	the	DET
inlawrev-2303	364	18	execturix	execturix	NOUN
inlawrev-2303	364	19	until	until	ADP
inlawrev-2303	364	20	the	the	DET
inlawrev-2303	364	21	filing	filing	NOUN
inlawrev-2303	364	22	date	date	NOUN
inlawrev-2303	364	23	.	.	PUNCT
inlawrev-2303	365	1	the	the	DET
inlawrev-2303	365	2	executrix	executrix	NOUN
inlawrev-2303	365	3	,	,	PUNCT
inlawrev-2303	365	4	the	the	DET
inlawrev-2303	365	5	widow	widow	NOUN
inlawrev-2303	365	6	of	of	ADP
inlawrev-2303	365	7	the	the	DET
inlawrev-2303	365	8	decedent	decedent	NOUN
inlawrev-2303	365	9	,	,	PUNCT
inlawrev-2303	365	10	was	be	AUX
inlawrev-2303	365	11	an	an	DET
inlawrev-2303	365	12	attorney	attorney	NOUN
inlawrev-2303	365	13	who	who	PRON
inlawrev-2303	365	14	had	have	AUX
inlawrev-2303	365	15	practiced	practice	VERB
inlawrev-2303	365	16	little	little	ADJ
inlawrev-2303	365	17	law	law	NOUN
inlawrev-2303	365	18	before	before	ADP
inlawrev-2303	365	19	her	her	PRON
inlawrev-2303	365	20	husband	husband	NOUN
inlawrev-2303	365	21	's	's	PART
inlawrev-2303	365	22	death	death	NOUN
inlawrev-2303	365	23	.	.	PUNCT
inlawrev-2303	366	1	the	the	DET
inlawrev-2303	366	2	lawyer	lawyer	NOUN
inlawrev-2303	366	3	she	she	PRON
inlawrev-2303	366	4	hired	hire	VERB
inlawrev-2303	366	5	to	to	PART
inlawrev-2303	366	6	advise	advise	VERB
inlawrev-2303	366	7	her	she	PRON
inlawrev-2303	366	8	on	on	ADP
inlawrev-2303	366	9	estate	estate	NOUN
inlawrev-2303	366	10	tax	tax	NOUN
inlawrev-2303	366	11	said	say	VERB
inlawrev-2303	366	12	that	that	SCONJ
inlawrev-2303	366	13	it	it	PRON
inlawrev-2303	366	14	appeared	appear	VERB
inlawrev-2303	366	15	no	no	DET
inlawrev-2303	366	16	tax	tax	NOUN
inlawrev-2303	366	17	would	would	AUX
inlawrev-2303	366	18	be	be	AUX
inlawrev-2303	366	19	due	due	ADJ
inlawrev-2303	366	20	,	,	PUNCT
inlawrev-2303	366	21	even	even	ADV
inlawrev-2303	366	22	though	though	SCONJ
inlawrev-2303	366	23	the	the	DET
inlawrev-2303	366	24	estimated	estimate	VERB
inlawrev-2303	366	25	gross	gross	ADJ
inlawrev-2303	366	26	estate	estate	NOUN
inlawrev-2303	366	27	was	be	AUX
inlawrev-2303	366	28	$	$	SYM
inlawrev-2303	366	29	200,000	200,000	NUM
inlawrev-2303	366	30	.	.	PUNCT
inlawrev-2303	367	1	therefore	therefore	ADV
inlawrev-2303	367	2	,	,	PUNCT
inlawrev-2303	367	3	the	the	DET
inlawrev-2303	367	4	widow	widow	NOUN
inlawrev-2303	367	5	's	's	PART
inlawrev-2303	367	6	attorney	attorney	NOUN
inlawrev-2303	367	7	indicated	indicate	VERB
inlawrev-2303	367	8	that	that	SCONJ
inlawrev-2303	367	9	it	it	PRON
inlawrev-2303	367	10	would	would	AUX
inlawrev-2303	367	11	not	not	PART
inlawrev-2303	367	12	matter	matter	VERB
inlawrev-2303	367	13	if	if	SCONJ
inlawrev-2303	367	14	the	the	DET
inlawrev-2303	367	15	return	return	NOUN
inlawrev-2303	367	16	were	be	AUX
inlawrev-2303	367	17	filed	file	VERB
inlawrev-2303	367	18	late	late	ADV
inlawrev-2303	367	19	.	.	PUNCT
inlawrev-2303	368	1	®	®	NOUN
inlawrev-2303	368	2	'	'	PUNCT
inlawrev-2303	368	3	the	the	DET
inlawrev-2303	368	4	court	court	NOUN
inlawrev-2303	368	5	emphasized	emphasize	VERB
inlawrev-2303	368	6	that	that	SCONJ
inlawrev-2303	368	7	the	the	DET
inlawrev-2303	368	8	executrix	executrix	NOUN
inlawrev-2303	368	9	was	be	AUX
inlawrev-2303	368	10	a	a	DET
inlawrev-2303	368	11	'	'	PUNCT
inlawrev-2303	368	12	^therefore	^therefore	ADJ
inlawrev-2303	368	13	,	,	PUNCT
inlawrev-2303	368	14	the	the	DET
inlawrev-2303	368	15	decision	decision	NOUN
inlawrev-2303	368	16	in	in	ADP
inlawrev-2303	368	17	fisk	fisk	PROPN
inlawrev-2303	368	18	v.	v.	PROPN
inlawrev-2303	368	19	commissioner	commissioner	PROPN
inlawrev-2303	368	20	,	,	PUNCT
inlawrev-2303	368	21	203	203	NUM
inlawrev-2303	368	22	f.2d	f.2d	NOUN
inlawrev-2303	368	23	358	358	NUM
inlawrev-2303	368	24	(	(	PUNCT
inlawrev-2303	368	25	6th	6th	ADJ
inlawrev-2303	368	26	cir	cir	NOUN
inlawrev-2303	368	27	.	.	PROPN
inlawrev-2303	368	28	1953	1953	NUM
inlawrev-2303	368	29	)	)	PUNCT
inlawrev-2303	368	30	,	,	PUNCT
inlawrev-2303	368	31	was	be	AUX
inlawrev-2303	368	32	held	hold	VERB
inlawrev-2303	368	33	to	to	PART
inlawrev-2303	368	34	be	be	AUX
inlawrev-2303	368	35	inapplicable	inapplicable	ADJ
inlawrev-2303	368	36	.	.	PUNCT
inlawrev-2303	369	1	"	"	PUNCT
inlawrev-2303	369	2	54	54	NUM
inlawrev-2303	369	3	t.c	t.c	PROPN
inlawrev-2303	369	4	.	.	PROPN
inlawrev-2303	369	5	420	420	NUM
inlawrev-2303	369	6	(	(	PUNCT
inlawrev-2303	369	7	1970	1970	NUM
inlawrev-2303	369	8	)	)	PUNCT
inlawrev-2303	369	9	,	,	PUNCT
inlawrev-2303	369	10	affd	affd	X
inlawrev-2303	369	11	per	per	ADP
inlawrev-2303	369	12	curiam	curiam	NOUN
inlawrev-2303	369	13	,	,	PUNCT
inlawrev-2303	369	14	456	456	NUM
inlawrev-2303	369	15	f.2d	f.2d	ADP
inlawrev-2303	369	16	681	681	NUM
inlawrev-2303	369	17	(	(	PUNCT
inlawrev-2303	369	18	2d	2d	NUM
inlawrev-2303	369	19	cir	cir	NOUN
inlawrev-2303	369	20	.	.	PROPN
inlawrev-2303	369	21	1972	1972	NUM
inlawrev-2303	369	22	)	)	PUNCT
inlawrev-2303	369	23	.	.	PUNCT
inlawrev-2303	370	1	"	"	PUNCT
inlawrev-2303	370	2	*	*	PUNCT
inlawrev-2303	370	3	!	!	PUNCT
inlawrev-2303	370	4	(	(	PUNCT
inlawrev-2303	370	5	!	!	PUNCT
inlawrev-2303	370	6	.	.	PUNCT
inlawrev-2303	371	1	at	at	ADP
inlawrev-2303	371	2	445	445	NUM
inlawrev-2303	371	3	.	.	PUNCT
inlawrev-2303	372	1	the	the	DET
inlawrev-2303	372	2	decision	decision	NOUN
inlawrev-2303	372	3	in	in	ADP
inlawrev-2303	372	4	haywood	haywood	PROPN
inlawrev-2303	372	5	lumber	lumber	PROPN
inlawrev-2303	372	6	&	&	CCONJ
inlawrev-2303	372	7	mining	mining	PROPN
inlawrev-2303	372	8	co.	co.	PROPN
inlawrev-2303	372	9	v.	v.	PROPN
inlawrev-2303	372	10	commissioner	commissioner	PROPN
inlawrev-2303	372	11	,	,	PUNCT
inlawrev-2303	372	12	178	178	NUM
inlawrev-2303	372	13	f.2d	f.2d	SYM
inlawrev-2303	372	14	769	769	NUM
inlawrev-2303	372	15	(	(	PUNCT
inlawrev-2303	372	16	2d	2d	NUM
inlawrev-2303	372	17	cir	cir	NOUN
inlawrev-2303	372	18	.	.	PROPN
inlawrev-2303	372	19	1950	1950	NUM
inlawrev-2303	372	20	)	)	PUNCT
inlawrev-2303	372	21	,	,	PUNCT
inlawrev-2303	372	22	was	be	AUX
inlawrev-2303	372	23	distinguished	distinguish	VERB
inlawrev-2303	372	24	on	on	ADP
inlawrev-2303	372	25	the	the	DET
inlawrev-2303	372	26	ground	ground	NOUN
inlawrev-2303	372	27	that	that	SCONJ
inlawrev-2303	372	28	the	the	DET
inlawrev-2303	372	29	executor	executor	NOUN
inlawrev-2303	372	30	had	have	AUX
inlawrev-2303	372	31	not	not	PART
inlawrev-2303	372	32	supplied	supply	VERB
inlawrev-2303	372	33	the	the	DET
inlawrev-2303	372	34	accountant	accountant	NOUN
inlawrev-2303	372	35	with	with	ADP
inlawrev-2303	372	36	the	the	DET
inlawrev-2303	372	37	necessary	necessary	ADJ
inlawrev-2303	372	38	information	information	NOUN
inlawrev-2303	372	39	and	and	CCONJ
inlawrev-2303	372	40	requested	request	VERB
inlawrev-2303	372	41	him	he	PRON
inlawrev-2303	372	42	to	to	PART
inlawrev-2303	372	43	prepare	prepare	VERB
inlawrev-2303	372	44	the	the	DET
inlawrev-2303	372	45	proper	proper	ADJ
inlawrev-2303	372	46	returns	return	NOUN
inlawrev-2303	372	47	.	.	PUNCT
inlawrev-2303	373	1	''	''	PUNCT
inlawrev-2303	373	2	54	54	NUM
inlawrev-2303	373	3	t.c	t.c	PROPN
inlawrev-2303	373	4	.	.	PUNCT
inlawrev-2303	374	1	at	at	ADP
inlawrev-2303	374	2	446	446	NUM
inlawrev-2303	374	3	.	.	PUNCT
inlawrev-2303	375	1	see	see	VERB
inlawrev-2303	375	2	,	,	PUNCT
inlawrev-2303	375	3	e.g	e.g	PROPN
inlawrev-2303	375	4	..	..	NOUN
inlawrev-2303	375	5	fides	fide	NOUN
inlawrev-2303	375	6	v.	v.	ADP
inlawrev-2303	375	7	commissioner	commissioner	NOUN
inlawrev-2303	375	8	,	,	PUNCT
inlawrev-2303	375	9	137	137	NUM
inlawrev-2303	375	10	f.2d	f.2d	ADP
inlawrev-2303	375	11	731	731	NUM
inlawrev-2303	375	12	(	(	PUNCT
inlawrev-2303	375	13	4th	4th	ADJ
inlawrev-2303	375	14	cir	cir	NOUN
inlawrev-2303	375	15	.	.	PUNCT
inlawrev-2303	375	16	1943	1943	NUM
inlawrev-2303	375	17	)	)	PUNCT
inlawrev-2303	375	18	,	,	PUNCT
inlawrev-2303	375	19	cert	cert	NOUN
inlawrev-2303	375	20	,	,	PUNCT
inlawrev-2303	375	21	denied	deny	VERB
inlawrev-2303	375	22	,	,	PUNCT
inlawrev-2303	375	23	320	320	NUM
inlawrev-2303	375	24	u.s	u.s	PROPN
inlawrev-2303	375	25	.	.	PROPN
inlawrev-2303	375	26	797	797	NUM
inlawrev-2303	375	27	(	(	PUNCT
inlawrev-2303	375	28	1943	1943	NUM
inlawrev-2303	375	29	)	)	PUNCT
inlawrev-2303	375	30	.	.	PUNCT
inlawrev-2303	376	1	"	"	PUNCT
inlawrev-2303	376	2	54	54	NUM
inlawrev-2303	376	3	t.c	t.c	PROPN
inlawrev-2303	376	4	.	.	PUNCT
inlawrev-2303	377	1	at	at	ADP
inlawrev-2303	377	2	447	447	NUM
inlawrev-2303	377	3	.	.	PUNCT
inlawrev-2303	378	1	«	«	PUNCT
inlawrev-2303	378	2	7d	7d	NUM
inlawrev-2303	378	3	at	at	ADP
inlawrev-2303	378	4	446	446	NUM
inlawrev-2303	378	5	(	(	PUNCT
inlawrev-2303	378	6	quoting	quote	VERB
inlawrev-2303	378	7	bryan	bryan	PROPN
inlawrev-2303	378	8	v.	v.	PROPN
inlawrev-2303	378	9	commissioner	commissioner	PROPN
inlawrev-2303	378	10	,	,	PUNCT
inlawrev-2303	378	11	32	32	NUM
inlawrev-2303	378	12	t.c	t.c	PROPN
inlawrev-2303	378	13	.	.	PROPN
inlawrev-2303	378	14	104	104	NUM
inlawrev-2303	378	15	(	(	PUNCT
inlawrev-2303	378	16	1959	1959	NUM
inlawrev-2303	378	17	)	)	PUNCT
inlawrev-2303	378	18	,	,	PUNCT
inlawrev-2303	378	19	affd	affd	PROPN
inlawrev-2303	378	20	,	,	PUNCT
inlawrev-2303	378	21	281	281	NUM
inlawrev-2303	378	22	f.2d	f.2d	SYM
inlawrev-2303	378	23	238	238	NUM
inlawrev-2303	378	24	(	(	PUNCT
inlawrev-2303	378	25	4th	4th	ADJ
inlawrev-2303	378	26	cir	cir	NOUN
inlawrev-2303	378	27	.	.	PUNCT
inlawrev-2303	378	28	1960	1960	NUM
inlawrev-2303	378	29	)	)	PUNCT
inlawrev-2303	378	30	,	,	PUNCT
inlawrev-2303	378	31	cert	cert	NOUN
inlawrev-2303	378	32	,	,	PUNCT
inlawrev-2303	378	33	denied	deny	VERB
inlawrev-2303	378	34	,	,	PUNCT
inlawrev-2303	378	35	364	364	NUM
inlawrev-2303	378	36	u.s	u.s	PROPN
inlawrev-2303	378	37	.	.	PROPN
inlawrev-2303	378	38	931	931	NUM
inlawrev-2303	378	39	(	(	PUNCT
inlawrev-2303	378	40	1961	1961	NUM
inlawrev-2303	378	41	)	)	PUNCT
inlawrev-2303	378	42	)	)	PUNCT
inlawrev-2303	378	43	.	.	PUNCT
inlawrev-2303	379	1	•«31	•«31	VERB
inlawrev-2303	379	2	t.c.m	t.c.m	ADV
inlawrev-2303	379	3	.	.	PUNCT
inlawrev-2303	380	1	(	(	PUNCT
inlawrev-2303	380	2	cch	cch	NOUN
inlawrev-2303	380	3	)	)	PUNCT
inlawrev-2303	380	4	1011	1011	NUM
inlawrev-2303	380	5	(	(	PUNCT
inlawrev-2303	380	6	1972	1972	NUM
inlawrev-2303	380	7	)	)	PUNCT
inlawrev-2303	380	8	.	.	PUNCT
inlawrev-2303	381	1	"	"	PUNCT
inlawrev-2303	381	2	to	to	ADP
inlawrev-2303	381	3	this	this	DET
inlawrev-2303	381	4	statement	statement	NOUN
inlawrev-2303	381	5	,	,	PUNCT
inlawrev-2303	381	6	the	the	DET
inlawrev-2303	381	7	court	court	NOUN
inlawrev-2303	381	8	replied	reply	VERB
inlawrev-2303	381	9	:	:	PUNCT
inlawrev-2303	381	10	"	"	PUNCT
inlawrev-2303	381	11	the	the	DET
inlawrev-2303	381	12	risk	risk	NOUN
inlawrev-2303	381	13	involved	involve	VERB
inlawrev-2303	381	14	by	by	ADP
inlawrev-2303	381	15	following	follow	VERB
inlawrev-2303	381	16	advice	advice	NOUN
inlawrev-2303	381	17	similar	similar	ADJ
inlawrev-2303	381	18	to	to	ADP
inlawrev-2303	381	19	[	[	PUNCT
inlawrev-2303	381	20	attorney	attorney	NOUN
inlawrev-2303	381	21	]	]	PUNCT
inlawrev-2303	381	22	steinhoffs	steinhoff	NOUN
inlawrev-2303	381	23	is	be	AUX
inlawrev-2303	381	24	that	that	SCONJ
inlawrev-2303	381	25	a	a	DET
inlawrev-2303	381	26	taxable	taxable	ADJ
inlawrev-2303	381	27	estate	estate	NOUN
inlawrev-2303	381	28	may	may	AUX
inlawrev-2303	381	29	emerge	emerge	VERB
inlawrev-2303	381	30	,	,	PUNCT
inlawrev-2303	381	31	displaying	display	VERB
inlawrev-2303	381	32	the	the	DET
inlawrev-2303	381	33	foundation	foundation	NOUN
inlawrev-2303	381	34	on	on	ADP
inlawrev-2303	381	35	which	which	PRON
inlawrev-2303	381	36	a	a	DET
inlawrev-2303	381	37	penalty	penalty	NOUN
inlawrev-2303	381	38	may	may	AUX
inlawrev-2303	381	39	be	be	AUX
inlawrev-2303	381	40	built	build	VERB
inlawrev-2303	381	41	.	.	PUNCT
inlawrev-2303	381	42	"	"	PUNCT
inlawrev-2303	382	1	i	i	PRON
inlawrev-2303	382	2	d.	d.	PROPN
inlawrev-2303	382	3	1013	1013	NUM
inlawrev-2303	382	4	.	.	PUNCT
inlawrev-2303	383	1	632	632	NUM
inlawrev-2303	383	2	indiana	indiana	PROPN
inlawrev-2303	383	3	law	law	NOUN
inlawrev-2303	383	4	review	review	NOUN
inlawrev-2303	383	5	[	[	X
inlawrev-2303	383	6	vol	vol	NOUN
inlawrev-2303	383	7	.	.	PUNCT
inlawrev-2303	384	1	11:621	11:621	NUM
inlawrev-2303	384	2	lawyer	lawyer	NOUN
inlawrev-2303	384	3	who	who	PRON
inlawrev-2303	384	4	knew	know	VERB
inlawrev-2303	384	5	the	the	DET
inlawrev-2303	384	6	due	due	ADJ
inlawrev-2303	384	7	date	date	NOUN
inlawrev-2303	384	8	and	and	CCONJ
inlawrev-2303	384	9	found	find	VERB
inlawrev-2303	384	10	that	that	SCONJ
inlawrev-2303	384	11	her	her	PRON
inlawrev-2303	384	12	reliance	reliance	NOUN
inlawrev-2303	384	13	on	on	ADP
inlawrev-2303	384	14	another	another	DET
inlawrev-2303	384	15	attorney	attorney	NOUN
inlawrev-2303	384	16	was	be	AUX
inlawrev-2303	384	17	not	not	PART
inlawrev-2303	384	18	reasonable	reasonable	ADJ
inlawrev-2303	384	19	cause	cause	NOUN
inlawrev-2303	384	20	.	.	PUNCT
inlawrev-2303	385	1	the	the	DET
inlawrev-2303	385	2	widow	widow	NOUN
inlawrev-2303	385	3	also	also	ADV
inlawrev-2303	385	4	contended	contend	VERB
inlawrev-2303	385	5	that	that	SCONJ
inlawrev-2303	385	6	the	the	DET
inlawrev-2303	385	7	mental	mental	ADJ
inlawrev-2303	385	8	distress	distress	NOUN
inlawrev-2303	385	9	caused	cause	VERB
inlawrev-2303	385	10	by	by	ADP
inlawrev-2303	385	11	the	the	DET
inlawrev-2303	385	12	sudden	sudden	ADJ
inlawrev-2303	385	13	death	death	NOUN
inlawrev-2303	385	14	of	of	ADP
inlawrev-2303	385	15	her	her	PRON
inlawrev-2303	385	16	husband	husband	NOUN
inlawrev-2303	385	17	prevented	prevent	VERB
inlawrev-2303	385	18	her	she	PRON
inlawrev-2303	385	19	from	from	ADP
inlawrev-2303	385	20	filing	file	VERB
inlawrev-2303	385	21	the	the	DET
inlawrev-2303	385	22	estate	estate	NOUN
inlawrev-2303	385	23	tax	tax	NOUN
inlawrev-2303	385	24	return	return	NOUN
inlawrev-2303	385	25	on	on	ADP
inlawrev-2303	385	26	time	time	NOUN
inlawrev-2303	385	27	.	.	PUNCT
inlawrev-2303	386	1	the	the	DET
inlawrev-2303	386	2	court	court	NOUN
inlawrev-2303	386	3	noted	note	VERB
inlawrev-2303	386	4	that	that	SCONJ
inlawrev-2303	386	5	illness	illness	NOUN
inlawrev-2303	386	6	could	could	AUX
inlawrev-2303	386	7	constitute	constitute	VERB
inlawrev-2303	386	8	a	a	DET
inlawrev-2303	386	9	sufficient	sufficient	ADJ
inlawrev-2303	386	10	reason	reason	NOUN
inlawrev-2303	386	11	for	for	ADP
inlawrev-2303	386	12	late	late	ADJ
inlawrev-2303	386	13	filing;^	filing;^	NOUN
inlawrev-2303	386	14	"	"	PUNCT
inlawrev-2303	386	15	however	however	ADV
inlawrev-2303	386	16	,	,	PUNCT
inlawrev-2303	386	17	since	since	SCONJ
inlawrev-2303	386	18	the	the	DET
inlawrev-2303	386	19	executrix	executrix	NOUN
inlawrev-2303	386	20	continued	continue	VERB
inlawrev-2303	386	21	to	to	PART
inlawrev-2303	386	22	carry	carry	VERB
inlawrev-2303	386	23	on	on	ADP
inlawrev-2303	386	24	normal	normal	ADJ
inlawrev-2303	386	25	activities	activity	NOUN
inlawrev-2303	386	26	,	,	PUNCT
inlawrev-2303	386	27	the	the	DET
inlawrev-2303	386	28	court	court	NOUN
inlawrev-2303	386	29	determined	determine	VERB
inlawrev-2303	386	30	that	that	SCONJ
inlawrev-2303	386	31	illness	illness	NOUN
inlawrev-2303	386	32	did	do	AUX
inlawrev-2303	386	33	not	not	PART
inlawrev-2303	386	34	amount	amount	VERB
inlawrev-2303	386	35	to	to	ADP
inlawrev-2303	386	36	reasonable	reasonable	ADJ
inlawrev-2303	386	37	cause	cause	NOUN
inlawrev-2303	386	38	in	in	ADP
inlawrev-2303	386	39	this	this	DET
inlawrev-2303	386	40	case	case	NOUN
inlawrev-2303	386	41	.	.	PUNCT
inlawrev-2303	386	42	"	"	PUNCT
inlawrev-2303	387	1	judge	judge	VERB
inlawrev-2303	387	2	sterrett	sterrett	PROPN
inlawrev-2303	387	3	also	also	ADV
inlawrev-2303	387	4	observed	observe	VERB
inlawrev-2303	387	5	that	that	SCONJ
inlawrev-2303	387	6	the	the	DET
inlawrev-2303	387	7	estate	estate	NOUN
inlawrev-2303	387	8	's	's	PART
inlawrev-2303	387	9	involvement	involvement	NOUN
inlawrev-2303	387	10	in	in	ADP
inlawrev-2303	387	11	extensive	extensive	ADJ
inlawrev-2303	387	12	litigation	litigation	NOUN
inlawrev-2303	387	13	should	should	AUX
inlawrev-2303	387	14	have	have	AUX
inlawrev-2303	387	15	put	put	VERB
inlawrev-2303	387	16	the	the	DET
inlawrev-2303	387	17	executrix	executrix	NOUN
inlawrev-2303	387	18	on	on	ADP
inlawrev-2303	387	19	notice	notice	NOUN
inlawrev-2303	387	20	that	that	SCONJ
inlawrev-2303	387	21	she	she	PRON
inlawrev-2303	387	22	needed	need	VERB
inlawrev-2303	387	23	assistance	assistance	NOUN
inlawrev-2303	387	24	and	and	CCONJ
inlawrev-2303	387	25	an	an	DET
inlawrev-2303	387	26	extension	extension	NOUN
inlawrev-2303	387	27	of	of	ADP
inlawrev-2303	387	28	time.^^	time.^^	NOUN
inlawrev-2303	387	29	finally	finally	ADV
inlawrev-2303	387	30	,	,	PUNCT
inlawrev-2303	387	31	the	the	DET
inlawrev-2303	387	32	court	court	NOUN
inlawrev-2303	387	33	held	hold	VERB
inlawrev-2303	387	34	that	that	SCONJ
inlawrev-2303	387	35	the	the	DET
inlawrev-2303	387	36	executrix	executrix	NOUN
inlawrev-2303	387	37	's	's	PART
inlawrev-2303	387	38	argument	argument	NOUN
inlawrev-2303	387	39	that	that	SCONJ
inlawrev-2303	387	40	she	she	PRON
inlawrev-2303	387	41	was	be	AUX
inlawrev-2303	387	42	too	too	ADV
inlawrev-2303	387	43	busy	busy	ADJ
inlawrev-2303	387	44	was	be	AUX
inlawrev-2303	387	45	not	not	PART
inlawrev-2303	387	46	reasonable	reasonable	ADJ
inlawrev-2303	387	47	cause	cause	NOUN
inlawrev-2303	387	48	.	.	PUNCT
inlawrev-2303	387	49	"	"	PUNCT
inlawrev-2303	388	1	no	no	DET
inlawrev-2303	388	2	estate	estate	NOUN
inlawrev-2303	388	3	tax	tax	NOUN
inlawrev-2303	388	4	return	return	NOUN
inlawrev-2303	388	5	was	be	AUX
inlawrev-2303	388	6	ever	ever	ADV
inlawrev-2303	388	7	filed	file	VERB
inlawrev-2303	388	8	by	by	ADP
inlawrev-2303	388	9	the	the	DET
inlawrev-2303	388	10	executrix	executrix	NOUN
inlawrev-2303	388	11	in	in	ADP
inlawrev-2303	388	12	united	united	PROPN
inlawrev-2303	388	13	states	states	PROPN
inlawrev-2303	388	14	v.	v.	ADP
inlawrev-2303	388	15	lachmanj	lachmanj	PROPN
inlawrev-2303	388	16	*	*	PUNCT
inlawrev-2303	389	1	she	she	PRON
inlawrev-2303	389	2	was	be	AUX
inlawrev-2303	389	3	the	the	DET
inlawrev-2303	389	4	decedent	decedent	NOUN
inlawrev-2303	389	5	's	's	PART
inlawrev-2303	389	6	widow	widow	NOUN
inlawrev-2303	389	7	and	and	CCONJ
inlawrev-2303	389	8	essentially	essentially	ADV
inlawrev-2303	389	9	his	his	PRON
inlawrev-2303	389	10	sole	sole	ADJ
inlawrev-2303	389	11	devisee.^^	devisee.^^	NOUN
inlawrev-2303	389	12	the	the	DET
inlawrev-2303	389	13	gross	gross	ADJ
inlawrev-2303	389	14	estate	estate	NOUN
inlawrev-2303	389	15	was	be	AUX
inlawrev-2303	389	16	approximately	approximately	ADV
inlawrev-2303	389	17	$	$	SYM
inlawrev-2303	389	18	600,000	600,000	NUM
inlawrev-2303	389	19	,	,	PUNCT
inlawrev-2303	389	20	the	the	DET
inlawrev-2303	389	21	taxpayer	taxpayer	NOUN
inlawrev-2303	389	22	contended	contend	VERB
inlawrev-2303	389	23	that	that	SCONJ
inlawrev-2303	389	24	her	her	PRON
inlawrev-2303	389	25	attorneys	attorney	NOUN
inlawrev-2303	389	26	had	have	AUX
inlawrev-2303	389	27	neglected	neglect	VERB
inlawrev-2303	389	28	to	to	PART
inlawrev-2303	389	29	file	file	VERB
inlawrev-2303	389	30	the	the	DET
inlawrev-2303	389	31	return	return	NOUN
inlawrev-2303	389	32	despite	despite	SCONJ
inlawrev-2303	389	33	her	her	PRON
inlawrev-2303	389	34	requests	request	NOUN
inlawrev-2303	389	35	that	that	SCONJ
inlawrev-2303	389	36	they	they	PRON
inlawrev-2303	389	37	do	do	AUX
inlawrev-2303	389	38	so	so	ADV
inlawrev-2303	389	39	.	.	PUNCT
inlawrev-2303	390	1	the	the	DET
inlawrev-2303	390	2	court	court	NOUN
inlawrev-2303	390	3	inferred	infer	VERB
inlawrev-2303	390	4	that	that	SCONJ
inlawrev-2303	390	5	the	the	DET
inlawrev-2303	390	6	personal	personal	ADJ
inlawrev-2303	390	7	representative	representative	NOUN
inlawrev-2303	390	8	had	have	AUX
inlawrev-2303	390	9	been	be	AUX
inlawrev-2303	390	10	uncooperative	uncooperative	ADJ
inlawrev-2303	390	11	from	from	ADP
inlawrev-2303	390	12	evidence	evidence	NOUN
inlawrev-2303	390	13	that	that	SCONJ
inlawrev-2303	390	14	she	she	PRON
inlawrev-2303	390	15	hired	hire	VERB
inlawrev-2303	390	16	and	and	CCONJ
inlawrev-2303	390	17	fired	fire	VERB
inlawrev-2303	390	18	four	four	NUM
inlawrev-2303	390	19	lawyers	lawyer	NOUN
inlawrev-2303	390	20	.	.	PUNCT
inlawrev-2303	391	1	failure	failure	NOUN
inlawrev-2303	391	2	to	to	PART
inlawrev-2303	391	3	file	file	VERB
inlawrev-2303	391	4	an	an	DET
inlawrev-2303	391	5	estate	estate	NOUN
inlawrev-2303	391	6	tax	tax	NOUN
inlawrev-2303	391	7	return	return	NOUN
inlawrev-2303	391	8	under	under	ADP
inlawrev-2303	391	9	such	such	ADJ
inlawrev-2303	391	10	circumstances	circumstance	NOUN
inlawrev-2303	391	11	amounted	amount	VERB
inlawrev-2303	391	12	to	to	ADP
inlawrev-2303	391	13	willful	willful	ADJ
inlawrev-2303	391	14	neglect	neglect	NOUN
inlawrev-2303	391	15	,	,	PUNCT
inlawrev-2303	391	16	according	accord	VERB
inlawrev-2303	391	17	to	to	ADP
inlawrev-2303	391	18	the	the	DET
inlawrev-2303	391	19	court.^	court.^	NOUN
inlawrev-2303	391	20	*	*	PUNCT
inlawrev-2303	391	21	the	the	DET
inlawrev-2303	391	22	most	most	ADV
inlawrev-2303	391	23	recent	recent	ADJ
inlawrev-2303	391	24	decision	decision	NOUN
inlawrev-2303	391	25	in	in	ADP
inlawrev-2303	391	26	the	the	DET
inlawrev-2303	391	27	second	second	ADJ
inlawrev-2303	391	28	circuit	circuit	NOUN
inlawrev-2303	391	29	was	be	AUX
inlawrev-2303	391	30	rendered	render	VERB
inlawrev-2303	391	31	in	in	ADP
inlawrev-2303	391	32	estate	estate	NOUN
inlawrev-2303	391	33	of	of	ADP
inlawrev-2303	391	34	devos	devos	PROPN
inlawrev-2303	391	35	v.	v.	PROPN
inlawrev-2303	391	36	commissioner	commissioner	NOUN
inlawrev-2303	391	37	.	.	PUNCT
inlawrev-2303	392	1	'^	'^	NOUN
inlawrev-2303	392	2	''	''	PUNCT
inlawrev-2303	392	3	there	there	ADV
inlawrev-2303	392	4	,	,	PUNCT
inlawrev-2303	392	5	the	the	DET
inlawrev-2303	392	6	decedent	decedent	NOUN
inlawrev-2303	392	7	died	die	VERB
inlawrev-2303	392	8	on	on	ADP
inlawrev-2303	392	9	january	january	PROPN
inlawrev-2303	392	10	3	3	NUM
inlawrev-2303	392	11	,	,	PUNCT
inlawrev-2303	392	12	1968	1968	NUM
inlawrev-2303	392	13	.	.	PUNCT
inlawrev-2303	393	1	the	the	DET
inlawrev-2303	393	2	return	return	NOUN
inlawrev-2303	393	3	was	be	AUX
inlawrev-2303	393	4	due	due	ADJ
inlawrev-2303	393	5	on	on	ADP
inlawrev-2303	393	6	april	april	PROPN
inlawrev-2303	393	7	3	3	NUM
inlawrev-2303	393	8	,	,	PUNCT
inlawrev-2303	393	9	1969	1969	NUM
inlawrev-2303	393	10	,	,	PUNCT
inlawrev-2303	393	11	and	and	CCONJ
inlawrev-2303	393	12	was	be	AUX
inlawrev-2303	393	13	filed	file	VERB
inlawrev-2303	393	14	almost	almost	ADV
inlawrev-2303	393	15	one	one	NUM
inlawrev-2303	393	16	year	year	NOUN
inlawrev-2303	393	17	later	later	ADV
inlawrev-2303	393	18	.	.	PUNCT
inlawrev-2303	394	1	the	the	DET
inlawrev-2303	394	2	administrator	administrator	NOUN
inlawrev-2303	394	3	of	of	ADP
inlawrev-2303	394	4	the	the	DET
inlawrev-2303	394	5	estate	estate	NOUN
inlawrev-2303	394	6	,	,	PUNCT
inlawrev-2303	394	7	a	a	DET
inlawrev-2303	394	8	practicing	practice	VERB
inlawrev-2303	394	9	attorney	attorney	NOUN
inlawrev-2303	394	10	with	with	ADP
inlawrev-2303	394	11	no	no	DET
inlawrev-2303	394	12	tax	tax	NOUN
inlawrev-2303	394	13	experience	experience	NOUN
inlawrev-2303	394	14	,	,	PUNCT
inlawrev-2303	394	15	hired	hire	VERB
inlawrev-2303	394	16	another	another	DET
inlawrev-2303	394	17	attorney	attorney	NOUN
inlawrev-2303	394	18	.	.	PUNCT
inlawrev-2303	395	1	they	they	PRON
inlawrev-2303	395	2	both	both	PRON
inlawrev-2303	395	3	knew	know	VERB
inlawrev-2303	395	4	the	the	DET
inlawrev-2303	395	5	due	due	ADJ
inlawrev-2303	395	6	date	date	NOUN
inlawrev-2303	395	7	of	of	ADP
inlawrev-2303	395	8	the	the	DET
inlawrev-2303	395	9	estate	estate	NOUN
inlawrev-2303	395	10	tax	tax	NOUN
inlawrev-2303	395	11	return	return	NOUN
inlawrev-2303	395	12	.	.	PUNCT
inlawrev-2303	396	1	on	on	ADP
inlawrev-2303	396	2	april	april	PROPN
inlawrev-2303	396	3	9	9	NUM
inlawrev-2303	396	4	,	,	PUNCT
inlawrev-2303	396	5	1969	1969	NUM
inlawrev-2303	396	6	,	,	PUNCT
inlawrev-2303	396	7	a	a	DET
inlawrev-2303	396	8	request	request	NOUN
inlawrev-2303	396	9	for	for	ADP
inlawrev-2303	396	10	extension	extension	NOUN
inlawrev-2303	396	11	of	of	ADP
inlawrev-2303	396	12	time	time	NOUN
inlawrev-2303	396	13	was	be	AUX
inlawrev-2303	396	14	denied	deny	VERB
inlawrev-2303	396	15	because	because	SCONJ
inlawrev-2303	396	16	no	no	DET
inlawrev-2303	396	17	preliminary	preliminary	ADJ
inlawrev-2303	396	18	notice	notice	NOUN
inlawrev-2303	396	19	had	have	AUX
inlawrev-2303	396	20	been	be	AUX
inlawrev-2303	396	21	filed	file	VERB
inlawrev-2303	396	22	.	.	PUNCT
inlawrev-2303	397	1	the	the	DET
inlawrev-2303	397	2	administrator	administrator	NOUN
inlawrev-2303	397	3	stated	state	VERB
inlawrev-2303	397	4	that	that	SCONJ
inlawrev-2303	397	5	he	he	PRON
inlawrev-2303	397	6	originally	originally	ADV
inlawrev-2303	397	7	believed	believe	VERB
inlawrev-2303	397	8	no	no	DET
inlawrev-2303	397	9	return	return	NOUN
inlawrev-2303	397	10	would	would	AUX
inlawrev-2303	397	11	be	be	AUX
inlawrev-2303	397	12	required	require	VERB
inlawrev-2303	397	13	.	.	PUNCT
inlawrev-2303	398	1	he	he	PRON
inlawrev-2303	398	2	later	later	ADV
inlawrev-2303	398	3	"	"	PUNCT
inlawrev-2303	398	4	decided	decide	VERB
inlawrev-2303	398	5	that	that	SCONJ
inlawrev-2303	398	6	a	a	DET
inlawrev-2303	398	7	return	return	NOUN
inlawrev-2303	398	8	would	would	AUX
inlawrev-2303	398	9	have	have	VERB
inlawrev-2303	398	10	to	to	PART
inlawrev-2303	398	11	be	be	AUX
inlawrev-2303	398	12	filed	file	VERB
inlawrev-2303	398	13	,	,	PUNCT
inlawrev-2303	398	14	but	but	CCONJ
inlawrev-2303	398	15	would	would	AUX
inlawrev-2303	398	16	result	result	VERB
inlawrev-2303	398	17	in	in	ADP
inlawrev-2303	398	18	no	no	DET
inlawrev-2303	398	19	tax	tax	NOUN
inlawrev-2303	398	20	liability	liability	NOUN
inlawrev-2303	398	21	.	.	PUNCT
inlawrev-2303	399	1	the	the	DET
inlawrev-2303	399	2	attorney	attorney	NOUN
inlawrev-2303	399	3	for	for	ADP
inlawrev-2303	399	4	the	the	DET
inlawrev-2303	399	5	estate	estate	NOUN
inlawrev-2303	399	6	indicated	indicate	VERB
inlawrev-2303	399	7	that	that	SCONJ
inlawrev-2303	399	8	he	he	PRON
inlawrev-2303	399	9	thought	think	VERB
inlawrev-2303	399	10	no	no	DET
inlawrev-2303	399	11	return	return	NOUN
inlawrev-2303	399	12	should	should	AUX
inlawrev-2303	399	13	be	be	AUX
inlawrev-2303	399	14	filed	file	VERB
inlawrev-2303	399	15	until	until	SCONJ
inlawrev-2303	399	16	a	a	DET
inlawrev-2303	399	17	completely	completely	ADV
inlawrev-2303	399	18	accurate	accurate	ADJ
inlawrev-2303	399	19	one	one	PRON
inlawrev-2303	399	20	could	could	AUX
inlawrev-2303	399	21	be	be	AUX
inlawrev-2303	399	22	prepared	prepare	VERB
inlawrev-2303	399	23	.	.	PUNCT
inlawrev-2303	400	1	the	the	DET
inlawrev-2303	400	2	court	court	NOUN
inlawrev-2303	400	3	found	find	VERB
inlawrev-2303	400	4	that	that	SCONJ
inlawrev-2303	400	5	the	the	DET
inlawrev-2303	400	6	ad"31	ad"31	PROPN
inlawrev-2303	400	7	t.c.m	t.c.m	NOUN
inlawrev-2303	400	8	.	.	PUNCT
inlawrev-2303	401	1	(	(	PUNCT
inlawrev-2303	401	2	cch	cch	NOUN
inlawrev-2303	401	3	)	)	PUNCT
inlawrev-2303	401	4	at	at	ADP
inlawrev-2303	401	5	1013	1013	NUM
inlawrev-2303	401	6	(	(	PUNCT
inlawrev-2303	401	7	citing	cite	VERB
inlawrev-2303	401	8	williams	williams	PROPN
inlawrev-2303	401	9	v.	v.	PROPN
inlawrev-2303	401	10	commissioner	commissioner	PROPN
inlawrev-2303	401	11	,	,	PUNCT
inlawrev-2303	401	12	16	16	NUM
inlawrev-2303	401	13	t.c	t.c	PROPN
inlawrev-2303	401	14	.	.	PROPN
inlawrev-2303	401	15	893	893	NUM
inlawrev-2303	401	16	(	(	PUNCT
inlawrev-2303	401	17	1951	1951	NUM
inlawrev-2303	401	18	)	)	PUNCT
inlawrev-2303	401	19	)	)	PUNCT
inlawrev-2303	401	20	.	.	PUNCT
inlawrev-2303	402	1	in	in	ADP
inlawrev-2303	402	2	williams	williams	PROPN
inlawrev-2303	402	3	the	the	DET
inlawrev-2303	402	4	court	court	NOUN
inlawrev-2303	402	5	ultimately	ultimately	ADV
inlawrev-2303	402	6	decided	decide	VERB
inlawrev-2303	402	7	that	that	SCONJ
inlawrev-2303	402	8	the	the	DET
inlawrev-2303	402	9	taxpayer	taxpayer	NOUN
inlawrev-2303	402	10	had	have	AUX
inlawrev-2303	402	11	not	not	PART
inlawrev-2303	402	12	established	establish	VERB
inlawrev-2303	402	13	that	that	SCONJ
inlawrev-2303	402	14	his	his	PRON
inlawrev-2303	402	15	illness	illness	NOUN
inlawrev-2303	402	16	was	be	AUX
inlawrev-2303	402	17	the	the	DET
inlawrev-2303	402	18	cause	cause	NOUN
inlawrev-2303	402	19	of	of	ADP
inlawrev-2303	402	20	his	his	PRON
inlawrev-2303	402	21	failure	failure	NOUN
inlawrev-2303	402	22	to	to	PART
inlawrev-2303	402	23	file	file	VERB
inlawrev-2303	402	24	income	income	NOUN
inlawrev-2303	402	25	tax	tax	NOUN
inlawrev-2303	402	26	returns	return	NOUN
inlawrev-2303	402	27	.	.	PUNCT
inlawrev-2303	403	1	"	"	PUNCT
inlawrev-2303	403	2	31	31	NUM
inlawrev-2303	403	3	t.c.m	t.c.m	NOUN
inlawrev-2303	403	4	.	.	PUNCT
inlawrev-2303	404	1	(	(	PUNCT
inlawrev-2303	404	2	cch	cch	NOUN
inlawrev-2303	404	3	)	)	PUNCT
inlawrev-2303	404	4	at	at	ADP
inlawrev-2303	404	5	1013	1013	NUM
inlawrev-2303	404	6	-	-	SYM
inlawrev-2303	404	7	14	14	NUM
inlawrev-2303	404	8	.	.	PUNCT
inlawrev-2303	405	1	"	"	PUNCT
inlawrev-2303	405	2	the	the	DET
inlawrev-2303	405	3	executrix	executrix	NOUN
inlawrev-2303	405	4	had	have	AUX
inlawrev-2303	405	5	obtained	obtain	VERB
inlawrev-2303	405	6	an	an	DET
inlawrev-2303	405	7	extension	extension	NOUN
inlawrev-2303	405	8	of	of	ADP
inlawrev-2303	405	9	time	time	NOUN
inlawrev-2303	405	10	to	to	PART
inlawrev-2303	405	11	file	file	VERB
inlawrev-2303	405	12	her	her	PRON
inlawrev-2303	405	13	1964	1964	NUM
inlawrev-2303	405	14	income	income	NOUN
inlawrev-2303	405	15	tax	tax	NOUN
inlawrev-2303	405	16	returns	return	NOUN
inlawrev-2303	405	17	.	.	PUNCT
inlawrev-2303	406	1	"	"	PUNCT
inlawrev-2303	406	2	31	31	NUM
inlawrev-2303	406	3	t.c.m	t.c.m	NOUN
inlawrev-2303	406	4	.	.	PUNCT
inlawrev-2303	407	1	(	(	PUNCT
inlawrev-2303	407	2	cch	cch	NOUN
inlawrev-2303	407	3	)	)	PUNCT
inlawrev-2303	407	4	at	at	ADP
inlawrev-2303	407	5	1014	1014	NUM
inlawrev-2303	407	6	(	(	PUNCT
inlawrev-2303	407	7	citing	cite	VERB
inlawrev-2303	407	8	dustin	dustin	PROPN
inlawrev-2303	407	9	v.	v.	PROPN
inlawrev-2303	407	10	commissioner	commissioner	NOUN
inlawrev-2303	407	11	.	.	PUNCT
inlawrev-2303	408	1	53	53	NUM
inlawrev-2303	408	2	t.c	t.c	PROPN
inlawrev-2303	408	3	.	.	PROPN
inlawrev-2303	408	4	491	491	NUM
inlawrev-2303	408	5	(	(	PUNCT
inlawrev-2303	408	6	1969	1969	NUM
inlawrev-2303	408	7	)	)	PUNCT
inlawrev-2303	408	8	)	)	PUNCT
inlawrev-2303	408	9	.	.	PUNCT
inlawrev-2303	409	1	'	'	PUNCT
inlawrev-2303	409	2	73	73	NUM
inlawrev-2303	409	3	-	-	SYM
inlawrev-2303	409	4	1	1	NUM
inlawrev-2303	409	5	u.s	u.s	PROPN
inlawrev-2303	409	6	.	.	PROPN
inlawrev-2303	409	7	tax	tax	PROPN
inlawrev-2303	409	8	cas	cas	PROPN
inlawrev-2303	409	9	.	.	PROPN
inlawrev-2303	410	1	81,210	81,210	NUM
inlawrev-2303	410	2	(	(	PUNCT
inlawrev-2303	410	3	s.d.n.y	s.d.n.y	PROPN
inlawrev-2303	410	4	.	.	PROPN
inlawrev-2303	410	5	1973	1973	NUM
inlawrev-2303	410	6	)	)	PUNCT
inlawrev-2303	410	7	.	.	PUNCT
inlawrev-2303	411	1	"	"	PUNCT
inlawrev-2303	411	2	the	the	DET
inlawrev-2303	411	3	only	only	ADJ
inlawrev-2303	411	4	exception	exception	NOUN
inlawrev-2303	411	5	was	be	AUX
inlawrev-2303	411	6	a	a	DET
inlawrev-2303	411	7	specific	specific	ADJ
inlawrev-2303	411	8	bequest	bequest	NOUN
inlawrev-2303	411	9	of	of	ADP
inlawrev-2303	411	10	$	$	SYM
inlawrev-2303	411	11	2,500	2,500	NUM
inlawrev-2303	411	12	.	.	PUNCT
inlawrev-2303	412	1	i	i	PRON
inlawrev-2303	412	2	d.	d.	PROPN
inlawrev-2303	412	3	at	at	ADP
inlawrev-2303	412	4	81,212	81,212	NUM
inlawrev-2303	412	5	.	.	PUNCT
inlawrev-2303	413	1	"	"	PUNCT
inlawrev-2303	413	2	73	73	NUM
inlawrev-2303	413	3	-	-	SYM
inlawrev-2303	413	4	1	1	NUM
inlawrev-2303	413	5	u.s	u.s	PROPN
inlawrev-2303	413	6	.	.	PROPN
inlawrev-2303	413	7	tax	tax	PROPN
inlawrev-2303	413	8	cas	cas	PROPN
inlawrev-2303	413	9	.	.	PUNCT
inlawrev-2303	414	1	at	at	ADP
inlawrev-2303	414	2	81,214	81,214	NUM
inlawrev-2303	414	3	.	.	PUNCT
inlawrev-2303	415	1	"	"	PUNCT
inlawrev-2303	415	2	34	34	NUM
inlawrev-2303	415	3	t.c.m	t.c.m	NOUN
inlawrev-2303	415	4	.	.	PUNCT
inlawrev-2303	416	1	(	(	PUNCT
inlawrev-2303	416	2	cch	cch	PROPN
inlawrev-2303	416	3	)	)	PUNCT
inlawrev-2303	416	4	933	933	NUM
inlawrev-2303	416	5	(	(	PUNCT
inlawrev-2303	416	6	1975	1975	NUM
inlawrev-2303	416	7	)	)	PUNCT
inlawrev-2303	416	8	.	.	PUNCT
inlawrev-2303	417	1	"	"	PUNCT
inlawrev-2303	417	2	the	the	DET
inlawrev-2303	417	3	administrator	administrator	NOUN
inlawrev-2303	417	4	's	's	PART
inlawrev-2303	417	5	decision	decision	NOUN
inlawrev-2303	417	6	was	be	AUX
inlawrev-2303	417	7	made	make	VERB
inlawrev-2303	417	8	in	in	ADP
inlawrev-2303	417	9	november	november	PROPN
inlawrev-2303	417	10	,	,	PUNCT
inlawrev-2303	417	11	1968	1968	NUM
inlawrev-2303	417	12	.	.	PUNCT
inlawrev-2303	418	1	i	i	PRON
inlawrev-2303	418	2	d.	d.	PROPN
inlawrev-2303	418	3	at	at	ADP
inlawrev-2303	418	4	936	936	NUM
inlawrev-2303	418	5	.	.	PUNCT
inlawrev-2303	419	1	f	f	PROPN
inlawrev-2303	419	2	a	a	DET
inlawrev-2303	419	3	1978	1978	NUM
inlawrev-2303	419	4	]	]	SYM
inlawrev-2303	419	5	estate	estate	NOUN
inlawrev-2303	419	6	tax	tax	NOUN
inlawrev-2303	419	7	returns	return	NOUN
inlawrev-2303	419	8	633	633	NUM
inlawrev-2303	419	9	ministrator	ministrator	NOUN
inlawrev-2303	419	10	could	could	AUX
inlawrev-2303	419	11	have	have	AUX
inlawrev-2303	419	12	determined	determine	VERB
inlawrev-2303	419	13	the	the	DET
inlawrev-2303	419	14	assets	asset	NOUN
inlawrev-2303	419	15	of	of	ADP
inlawrev-2303	419	16	the	the	DET
inlawrev-2303	419	17	estate	estate	NOUN
inlawrev-2303	419	18	with	with	ADP
inlawrev-2303	419	19	sufficient	sufficient	ADJ
inlawrev-2303	419	20	accuracy	accuracy	NOUN
inlawrev-2303	419	21	to	to	PART
inlawrev-2303	419	22	have	have	AUX
inlawrev-2303	419	23	filed	file	VERB
inlawrev-2303	419	24	the	the	DET
inlawrev-2303	419	25	return	return	NOUN
inlawrev-2303	419	26	by	by	ADP
inlawrev-2303	419	27	the	the	DET
inlawrev-2303	419	28	due	due	ADJ
inlawrev-2303	419	29	date	date	NOUN
inlawrev-2303	419	30	or	or	CCONJ
inlawrev-2303	419	31	shortly	shortly	ADV
inlawrev-2303	419	32	after	after	SCONJ
inlawrev-2303	419	33	the	the	DET
inlawrev-2303	419	34	extension	extension	NOUN
inlawrev-2303	419	35	was	be	AUX
inlawrev-2303	419	36	denied.^	denied.^	NOUN
inlawrev-2303	419	37	®	®	NOUN
inlawrev-2303	419	38	the	the	DET
inlawrev-2303	419	39	court	court	NOUN
inlawrev-2303	419	40	held	hold	VERB
inlawrev-2303	419	41	that	that	SCONJ
inlawrev-2303	419	42	an	an	DET
inlawrev-2303	419	43	executor	executor	NOUN
inlawrev-2303	419	44	,	,	PUNCT
inlawrev-2303	419	45	particularly	particularly	ADV
inlawrev-2303	419	46	if	if	SCONJ
inlawrev-2303	419	47	he	he	PRON
inlawrev-2303	419	48	is	be	AUX
inlawrev-2303	419	49	an	an	DET
inlawrev-2303	419	50	attorney	attorney	NOUN
inlawrev-2303	419	51	,	,	PUNCT
inlawrev-2303	419	52	*	*	PUNCT
inlawrev-2303	419	53	"	"	PUNCT
inlawrev-2303	419	54	"	"	PUNCT
inlawrev-2303	419	55	can	can	AUX
inlawrev-2303	419	56	not	not	PART
inlawrev-2303	419	57	avoid	avoid	VERB
inlawrev-2303	419	58	his	his	PRON
inlawrev-2303	419	59	obligation	obligation	NOUN
inlawrev-2303	419	60	to	to	PART
inlawrev-2303	419	61	file	file	VERB
inlawrev-2303	419	62	a	a	DET
inlawrev-2303	419	63	timely	timely	ADJ
inlawrev-2303	419	64	return	return	NOUN
inlawrev-2303	419	65	by	by	ADP
inlawrev-2303	419	66	delegating	delegate	VERB
inlawrev-2303	419	67	to	to	ADP
inlawrev-2303	419	68	another	another	PRON
inlawrev-2303	419	69	the	the	DET
inlawrev-2303	419	70	responsibility	responsibility	NOUN
inlawrev-2303	419	71	for	for	ADP
inlawrev-2303	419	72	preparing	prepare	VERB
inlawrev-2303	419	73	and	and	CCONJ
inlawrev-2303	419	74	filing	file	VERB
inlawrev-2303	419	75	his	his	PRON
inlawrev-2303	419	76	return	return	NOUN
inlawrev-2303	419	77	.	.	PUNCT
inlawrev-2303	420	1	"	"	PUNCT
inlawrev-2303	420	2	*	*	PUNCT
inlawrev-2303	420	3	'	'	PUNCT
inlawrev-2303	420	4	the	the	DET
inlawrev-2303	420	5	court	court	NOUN
inlawrev-2303	420	6	noted	note	VERB
inlawrev-2303	420	7	that	that	SCONJ
inlawrev-2303	420	8	the	the	DET
inlawrev-2303	420	9	administrator	administrator	NOUN
inlawrev-2303	420	10	did	do	AUX
inlawrev-2303	420	11	not	not	PART
inlawrev-2303	420	12	receive	receive	VERB
inlawrev-2303	420	13	definite	definite	ADJ
inlawrev-2303	420	14	advice	advice	NOUN
inlawrev-2303	420	15	that	that	PRON
inlawrev-2303	420	16	the	the	DET
inlawrev-2303	420	17	return	return	NOUN
inlawrev-2303	420	18	could	could	AUX
inlawrev-2303	420	19	be	be	AUX
inlawrev-2303	420	20	filed	file	VERB
inlawrev-2303	420	21	late	late	ADV
inlawrev-2303	420	22	without	without	ADP
inlawrev-2303	420	23	incurring	incur	VERB
inlawrev-2303	420	24	any	any	DET
inlawrev-2303	420	25	penalties.*^	penalties.*^	PROPN
inlawrev-2303	420	26	haywood	haywood	PROPN
inlawrev-2303	420	27	was	be	AUX
inlawrev-2303	420	28	distinguished	distinguish	VERB
inlawrev-2303	420	29	because	because	SCONJ
inlawrev-2303	420	30	the	the	DET
inlawrev-2303	420	31	administrator	administrator	NOUN
inlawrev-2303	420	32	had	have	AUX
inlawrev-2303	420	33	not	not	PART
inlawrev-2303	420	34	supplied	supply	VERB
inlawrev-2303	420	35	all	all	DET
inlawrev-2303	420	36	necessary	necessary	ADJ
inlawrev-2303	420	37	information	information	NOUN
inlawrev-2303	420	38	to	to	ADP
inlawrev-2303	420	39	the	the	DET
inlawrev-2303	420	40	attorney	attorney	NOUN
inlawrev-2303	420	41	and	and	CCONJ
inlawrev-2303	420	42	had	have	AUX
inlawrev-2303	420	43	not	not	PART
inlawrev-2303	420	44	requested	request	VERB
inlawrev-2303	420	45	that	that	SCONJ
inlawrev-2303	420	46	the	the	DET
inlawrev-2303	420	47	return	return	NOUN
inlawrev-2303	420	48	be	be	AUX
inlawrev-2303	420	49	prepared.*^	prepared.*^	ADJ
inlawrev-2303	420	50	the	the	DET
inlawrev-2303	420	51	decision	decision	NOUN
inlawrev-2303	420	52	in	in	ADP
inlawrev-2303	420	53	fisk	fisk	PROPN
inlawrev-2303	420	54	v.	v.	ADP
inlawrev-2303	420	55	commissioner^	commissioner^	PROPN
inlawrev-2303	420	56	*	*	PUNCT
inlawrev-2303	420	57	was	be	AUX
inlawrev-2303	420	58	distinguished	distinguish	VERB
inlawrev-2303	420	59	on	on	ADP
inlawrev-2303	420	60	the	the	DET
inlawrev-2303	420	61	length	length	NOUN
inlawrev-2303	420	62	of	of	ADP
inlawrev-2303	420	63	the	the	DET
inlawrev-2303	420	64	delay	delay	NOUN
inlawrev-2303	420	65	in	in	ADP
inlawrev-2303	420	66	filing.*^	filing.*^	PROPN
inlawrev-2303	420	67	as	as	ADP
inlawrev-2303	420	68	a	a	DET
inlawrev-2303	420	69	result	result	NOUN
inlawrev-2303	420	70	of	of	ADP
inlawrev-2303	420	71	the	the	DET
inlawrev-2303	420	72	case	case	NOUN
inlawrev-2303	420	73	law	law	NOUN
inlawrev-2303	420	74	in	in	ADP
inlawrev-2303	420	75	the	the	DET
inlawrev-2303	420	76	second	second	ADJ
inlawrev-2303	420	77	circuit	circuit	NOUN
inlawrev-2303	420	78	,	,	PUNCT
inlawrev-2303	420	79	an	an	DET
inlawrev-2303	420	80	executor	executor	NOUN
inlawrev-2303	420	81	must	must	AUX
inlawrev-2303	420	82	ascertain	ascertain	VERB
inlawrev-2303	420	83	his	his	PRON
inlawrev-2303	420	84	responsibilities	responsibility	NOUN
inlawrev-2303	420	85	and	and	CCONJ
inlawrev-2303	420	86	the	the	DET
inlawrev-2303	420	87	due	due	ADJ
inlawrev-2303	420	88	date	date	NOUN
inlawrev-2303	420	89	of	of	ADP
inlawrev-2303	420	90	the	the	DET
inlawrev-2303	420	91	return	return	NOUN
inlawrev-2303	420	92	.	.	PUNCT
inlawrev-2303	421	1	he	he	PRON
inlawrev-2303	421	2	may	may	AUX
inlawrev-2303	421	3	not	not	PART
inlawrev-2303	421	4	delegate	delegate	VERB
inlawrev-2303	421	5	his	his	PRON
inlawrev-2303	421	6	duty	duty	NOUN
inlawrev-2303	421	7	to	to	PART
inlawrev-2303	421	8	file	file	VERB
inlawrev-2303	421	9	a	a	DET
inlawrev-2303	421	10	timely	timely	ADJ
inlawrev-2303	421	11	estate	estate	NOUN
inlawrev-2303	421	12	tax	tax	NOUN
inlawrev-2303	421	13	return	return	NOUN
inlawrev-2303	421	14	to	to	ADP
inlawrev-2303	421	15	the	the	DET
inlawrev-2303	421	16	attorney	attorney	NOUN
inlawrev-2303	421	17	.	.	PUNCT
inlawrev-2303	422	1	*	*	PUNCT
inlawrev-2303	422	2	'	'	PUNCT
inlawrev-2303	422	3	in	in	ADP
inlawrev-2303	422	4	addition	addition	NOUN
inlawrev-2303	422	5	,	,	PUNCT
inlawrev-2303	422	6	the	the	DET
inlawrev-2303	422	7	mistaken	mistaken	ADJ
inlawrev-2303	422	8	belief	belief	NOUN
inlawrev-2303	422	9	of	of	ADP
inlawrev-2303	422	10	an	an	DET
inlawrev-2303	422	11	executor	executor	NOUN
inlawrev-2303	422	12	is	be	AUX
inlawrev-2303	422	13	reasonable	reasonable	ADJ
inlawrev-2303	422	14	cause	cause	NOUN
inlawrev-2303	422	15	only	only	ADV
inlawrev-2303	422	16	if	if	SCONJ
inlawrev-2303	422	17	he	he	PRON
inlawrev-2303	422	18	took	take	VERB
inlawrev-2303	422	19	reasonable	reasonable	ADJ
inlawrev-2303	422	20	care	care	NOUN
inlawrev-2303	422	21	to	to	PART
inlawrev-2303	422	22	learn	learn	VERB
inlawrev-2303	422	23	the	the	DET
inlawrev-2303	422	24	correct	correct	ADJ
inlawrev-2303	422	25	rule	rule	NOUN
inlawrev-2303	422	26	.	.	PUNCT
inlawrev-2303	423	1	illness	illness	NOUN
inlawrev-2303	423	2	of	of	ADP
inlawrev-2303	423	3	the	the	DET
inlawrev-2303	423	4	preparer	preparer	NOUN
inlawrev-2303	423	5	is	be	AUX
inlawrev-2303	423	6	not	not	PART
inlawrev-2303	423	7	adequate	adequate	ADJ
inlawrev-2303	423	8	reason	reason	NOUN
inlawrev-2303	423	9	if	if	SCONJ
inlawrev-2303	423	10	the	the	DET
inlawrev-2303	423	11	personal	personal	ADJ
inlawrev-2303	423	12	representative	representative	NOUN
inlawrev-2303	423	13	is	be	AUX
inlawrev-2303	423	14	aware	aware	ADJ
inlawrev-2303	423	15	of	of	ADP
inlawrev-2303	423	16	the	the	DET
inlawrev-2303	423	17	disability	disability	NOUN
inlawrev-2303	423	18	.	.	PUNCT
inlawrev-2303	424	1	if	if	SCONJ
inlawrev-2303	424	2	the	the	DET
inlawrev-2303	424	3	executor	executor	NOUN
inlawrev-2303	424	4	continues	continue	VERB
inlawrev-2303	424	5	his	his	PRON
inlawrev-2303	424	6	normal	normal	ADJ
inlawrev-2303	424	7	activities	activity	NOUN
inlawrev-2303	424	8	,	,	PUNCT
inlawrev-2303	424	9	his	his	PRON
inlawrev-2303	424	10	physical	physical	ADJ
inlawrev-2303	424	11	condition	condition	NOUN
inlawrev-2303	424	12	will	will	AUX
inlawrev-2303	424	13	not	not	PART
inlawrev-2303	424	14	excuse	excuse	VERB
inlawrev-2303	424	15	delinquency	delinquency	NOUN
inlawrev-2303	424	16	.	.	PUNCT
inlawrev-2303	425	1	simple	simple	ADJ
inlawrev-2303	425	2	ignorance	ignorance	NOUN
inlawrev-2303	425	3	of	of	ADP
inlawrev-2303	425	4	a	a	DET
inlawrev-2303	425	5	filing	filing	NOUN
inlawrev-2303	425	6	requirement	requirement	NOUN
inlawrev-2303	425	7	or	or	CCONJ
inlawrev-2303	425	8	a	a	DET
inlawrev-2303	425	9	belief	belief	NOUN
inlawrev-2303	425	10	that	that	SCONJ
inlawrev-2303	425	11	no	no	DET
inlawrev-2303	425	12	tax	tax	NOUN
inlawrev-2303	425	13	is	be	AUX
inlawrev-2303	425	14	due	due	ADJ
inlawrev-2303	425	15	is	be	AUX
inlawrev-2303	425	16	not	not	PART
inlawrev-2303	425	17	sufficient.*^	sufficient.*^	PROPN
inlawrev-2303	425	18	and	and	CCONJ
inlawrev-2303	425	19	finally	finally	ADV
inlawrev-2303	425	20	,	,	PUNCT
inlawrev-2303	425	21	difficulty	difficulty	NOUN
inlawrev-2303	425	22	in	in	ADP
inlawrev-2303	425	23	determining	determine	VERB
inlawrev-2303	425	24	the	the	DET
inlawrev-2303	425	25	assets	asset	NOUN
inlawrev-2303	425	26	of	of	ADP
inlawrev-2303	425	27	the	the	DET
inlawrev-2303	425	28	estate	estate	NOUN
inlawrev-2303	425	29	is	be	AUX
inlawrev-2303	425	30	not	not	PART
inlawrev-2303	425	31	reasonable	reasonable	ADJ
inlawrev-2303	425	32	cause	cause	NOUN
inlawrev-2303	425	33	for	for	ADP
inlawrev-2303	425	34	late	late	ADJ
inlawrev-2303	425	35	filing	filing	NOUN
inlawrev-2303	425	36	.	.	PUNCT
inlawrev-2303	426	1	^'34	^'34	ADJ
inlawrev-2303	426	2	t.c.m	t.c.m	NOUN
inlawrev-2303	426	3	.	.	PUNCT
inlawrev-2303	427	1	(	(	PUNCT
inlawrev-2303	427	2	cch	cch	NOUN
inlawrev-2303	427	3	)	)	PUNCT
inlawrev-2303	427	4	at	at	ADP
inlawrev-2303	427	5	940	940	NUM
inlawrev-2303	427	6	.	.	PUNCT
inlawrev-2303	428	1	«	«	PUNCT
inlawrev-2303	428	2	»	»	PUNCT
inlawrev-2303	428	3	m	m	AUX
inlawrev-2303	428	4	at	at	ADP
inlawrev-2303	428	5	941	941	NUM
inlawrev-2303	428	6	(	(	PUNCT
inlawrev-2303	428	7	citing	cite	VERB
inlawrev-2303	428	8	estate	estate	NOUN
inlawrev-2303	428	9	of	of	ADP
inlawrev-2303	428	10	mayer	mayer	PROPN
inlawrev-2303	428	11	v.	v.	PROPN
inlawrev-2303	428	12	commissioner	commissioner	PROPN
inlawrev-2303	428	13	,	,	PUNCT
inlawrev-2303	428	14	43	43	NUM
inlawrev-2303	428	15	t.c	t.c	PROPN
inlawrev-2303	428	16	.	.	PROPN
inlawrev-2303	429	1	403	403	NUM
inlawrev-2303	429	2	(	(	PUNCT
inlawrev-2303	429	3	1964	1964	NUM
inlawrev-2303	429	4	)	)	PUNCT
inlawrev-2303	429	5	,	,	PUNCT
inlawrev-2303	429	6	aff'd	aff'd	NOUN
inlawrev-2303	429	7	per	per	ADP
inlawrev-2303	429	8	curiam	curiam	NOUN
inlawrev-2303	429	9	,	,	PUNCT
inlawrev-2303	429	10	351	351	NUM
inlawrev-2303	429	11	f.2d	f.2d	SYM
inlawrev-2303	429	12	617	617	NUM
inlawrev-2303	429	13	,	,	PUNCT
inlawrev-2303	429	14	cert	cert	NOUN
inlawrev-2303	429	15	,	,	PUNCT
inlawrev-2303	429	16	denied	deny	VERB
inlawrev-2303	429	17	,	,	PUNCT
inlawrev-2303	429	18	383	383	NUM
inlawrev-2303	429	19	u.s	u.s	PROPN
inlawrev-2303	429	20	.	.	PROPN
inlawrev-2303	429	21	935	935	NUM
inlawrev-2303	429	22	(	(	PUNCT
inlawrev-2303	429	23	1966	1966	NUM
inlawrev-2303	429	24	)	)	PUNCT
inlawrev-2303	429	25	.	.	PUNCT
inlawrev-2303	430	1	"	"	PUNCT
inlawrev-2303	430	2	34	34	NUM
inlawrev-2303	430	3	t.c.m	t.c.m	NOUN
inlawrev-2303	430	4	.	.	PUNCT
inlawrev-2303	431	1	(	(	PUNCT
inlawrev-2303	431	2	cch	cch	NOUN
inlawrev-2303	431	3	)	)	PUNCT
inlawrev-2303	431	4	at	at	ADP
inlawrev-2303	431	5	941	941	NUM
inlawrev-2303	431	6	(	(	PUNCT
inlawrev-2303	431	7	citing	cite	VERB
inlawrev-2303	431	8	maudlin	maudlin	PROPN
inlawrev-2303	431	9	v.	v.	PROPN
inlawrev-2303	431	10	commissioner	commissioner	NOUN
inlawrev-2303	431	11	,	,	PUNCT
inlawrev-2303	431	12	60	60	NUM
inlawrev-2303	431	13	t.c	t.c	PROPN
inlawrev-2303	431	14	.	.	PROPN
inlawrev-2303	432	1	749	749	NUM
inlawrev-2303	432	2	(	(	PUNCT
inlawrev-2303	432	3	1973	1973	NUM
inlawrev-2303	432	4	)	)	PUNCT
inlawrev-2303	432	5	)	)	PUNCT
inlawrev-2303	432	6	.	.	PUNCT
inlawrev-2303	433	1	in	in	ADP
inlawrev-2303	433	2	maudlin	maudlin	PROPN
inlawrev-2303	433	3	,	,	PUNCT
inlawrev-2303	433	4	it	it	PRON
inlawrev-2303	433	5	was	be	AUX
inlawrev-2303	433	6	found	find	VERB
inlawrev-2303	433	7	that	that	SCONJ
inlawrev-2303	433	8	reliance	reliance	NOUN
inlawrev-2303	433	9	on	on	ADP
inlawrev-2303	433	10	an	an	DET
inlawrev-2303	433	11	accountant	accountant	NOUN
inlawrev-2303	433	12	to	to	PART
inlawrev-2303	433	13	file	file	VERB
inlawrev-2303	433	14	an	an	DET
inlawrev-2303	433	15	income	income	NOUN
inlawrev-2303	433	16	tax	tax	NOUN
inlawrev-2303	433	17	return	return	NOUN
inlawrev-2303	433	18	was	be	AUX
inlawrev-2303	433	19	not	not	PART
inlawrev-2303	433	20	reasonable	reasonable	ADJ
inlawrev-2303	433	21	cause	cause	NOUN
inlawrev-2303	433	22	.	.	PUNCT
inlawrev-2303	433	23	'	'	PUNCT
inlawrev-2303	434	1	"	"	PUNCT
inlawrev-2303	434	2	"	"	PUNCT
inlawrev-2303	434	3	the	the	DET
inlawrev-2303	434	4	holding	holding	NOUN
inlawrev-2303	434	5	in	in	ADP
inlawrev-2303	434	6	bryan	bryan	PROPN
inlawrev-2303	434	7	v.	v.	PROPN
inlawrev-2303	434	8	commissioner	commissioner	PROPN
inlawrev-2303	434	9	,	,	PUNCT
inlawrev-2303	434	10	32	32	NUM
inlawrev-2303	434	11	t.c	t.c	PROPN
inlawrev-2303	434	12	.	.	PROPN
inlawrev-2303	434	13	104	104	NUM
inlawrev-2303	434	14	(	(	PUNCT
inlawrev-2303	434	15	1959	1959	NUM
inlawrev-2303	434	16	)	)	PUNCT
inlawrev-2303	434	17	,	,	PUNCT
inlawrev-2303	434	18	aff'd	aff'd	NOUN
inlawrev-2303	434	19	,	,	PUNCT
inlawrev-2303	434	20	281	281	NUM
inlawrev-2303	434	21	f.2d	f.2d	NOUN
inlawrev-2303	434	22	238	238	NUM
inlawrev-2303	434	23	(	(	PUNCT
inlawrev-2303	434	24	4th	4th	ADJ
inlawrev-2303	434	25	cir	cir	NOUN
inlawrev-2303	434	26	.	.	PUNCT
inlawrev-2303	434	27	1960	1960	NUM
inlawrev-2303	434	28	)	)	PUNCT
inlawrev-2303	434	29	,	,	PUNCT
inlawrev-2303	434	30	cert	cert	NOUN
inlawrev-2303	434	31	,	,	PUNCT
inlawrev-2303	434	32	denied	deny	VERB
inlawrev-2303	434	33	,	,	PUNCT
inlawrev-2303	434	34	364	364	NUM
inlawrev-2303	434	35	u.s	u.s	PROPN
inlawrev-2303	434	36	.	.	PROPN
inlawrev-2303	434	37	931	931	NUM
inlawrev-2303	434	38	(	(	PUNCT
inlawrev-2303	434	39	1961	1961	NUM
inlawrev-2303	434	40	)	)	PUNCT
inlawrev-2303	434	41	,	,	PUNCT
inlawrev-2303	434	42	was	be	AUX
inlawrev-2303	434	43	distinguished	distinguish	VERB
inlawrev-2303	434	44	because	because	SCONJ
inlawrev-2303	434	45	declarations	declaration	NOUN
inlawrev-2303	434	46	of	of	ADP
inlawrev-2303	434	47	estimated	estimate	VERB
inlawrev-2303	434	48	tax	tax	NOUN
inlawrev-2303	434	49	were	be	AUX
inlawrev-2303	434	50	not	not	PART
inlawrev-2303	434	51	filed	file	VERB
inlawrev-2303	434	52	timely	timely	ADV
inlawrev-2303	434	53	due	due	ADP
inlawrev-2303	434	54	to	to	ADP
inlawrev-2303	434	55	the	the	DET
inlawrev-2303	434	56	accountant	accountant	NOUN
inlawrev-2303	434	57	's	's	PART
inlawrev-2303	434	58	indication	indication	NOUN
inlawrev-2303	434	59	that	that	SCONJ
inlawrev-2303	434	60	one	one	NUM
inlawrev-2303	434	61	declaration	declaration	NOUN
inlawrev-2303	434	62	would	would	AUX
inlawrev-2303	434	63	satisfy	satisfy	VERB
inlawrev-2303	434	64	the	the	DET
inlawrev-2303	434	65	requirement	requirement	NOUN
inlawrev-2303	434	66	.	.	PUNCT
inlawrev-2303	435	1	»	»	PUNCT
inlawrev-2303	435	2	*	*	NOUN
inlawrev-2303	435	3	34	34	NUM
inlawrev-2303	435	4	t.c.m	t.c.m	NOUN
inlawrev-2303	435	5	.	.	PUNCT
inlawrev-2303	436	1	(	(	PUNCT
inlawrev-2303	436	2	cch	cch	NOUN
inlawrev-2303	436	3	)	)	PUNCT
inlawrev-2303	436	4	at	at	ADP
inlawrev-2303	436	5	941	941	NUM
inlawrev-2303	436	6	.	.	PUNCT
inlawrev-2303	437	1	"	"	PUNCT
inlawrev-2303	437	2	203	203	NUM
inlawrev-2303	437	3	f.2d	f.2d	NUM
inlawrev-2303	437	4	358	358	NUM
inlawrev-2303	437	5	(	(	PUNCT
inlawrev-2303	437	6	6th	6th	ADJ
inlawrev-2303	437	7	cir	cir	NOUN
inlawrev-2303	437	8	.	.	PROPN
inlawrev-2303	437	9	1953	1953	NUM
inlawrev-2303	437	10	)	)	PUNCT
inlawrev-2303	437	11	.	.	PUNCT
inlawrev-2303	438	1	the	the	DET
inlawrev-2303	438	2	court	court	NOUN
inlawrev-2303	438	3	determined	determine	VERB
inlawrev-2303	438	4	that	that	SCONJ
inlawrev-2303	438	5	,	,	PUNCT
inlawrev-2303	438	6	if	if	SCONJ
inlawrev-2303	438	7	the	the	DET
inlawrev-2303	438	8	delay	delay	NOUN
inlawrev-2303	438	9	was	be	AUX
inlawrev-2303	438	10	only	only	ADV
inlawrev-2303	438	11	one	one	NUM
inlawrev-2303	438	12	day	day	NOUN
inlawrev-2303	438	13	,	,	PUNCT
inlawrev-2303	438	14	reliance	reliance	NOUN
inlawrev-2303	438	15	on	on	ADP
inlawrev-2303	438	16	an	an	DET
inlawrev-2303	438	17	attorney	attorney	NOUN
inlawrev-2303	438	18	was	be	AUX
inlawrev-2303	438	19	reasonable	reasonable	ADJ
inlawrev-2303	438	20	cause	cause	NOUN
inlawrev-2303	438	21	.	.	PUNCT
inlawrev-2303	439	1	"	"	PUNCT
inlawrev-2303	439	2	^34	^34	DET
inlawrev-2303	439	3	t.c.m	t.c.m	NOUN
inlawrev-2303	439	4	.	.	PUNCT
inlawrev-2303	440	1	(	(	PUNCT
inlawrev-2303	440	2	cch	cch	NOUN
inlawrev-2303	440	3	)	)	PUNCT
inlawrev-2303	440	4	at	at	ADP
inlawrev-2303	440	5	941	941	NUM
inlawrev-2303	440	6	.	.	PUNCT
inlawrev-2303	440	7	''	''	PUNCT
inlawrev-2303	441	1	in	in	ADP
inlawrev-2303	441	2	estate	estate	NOUN
inlawrev-2303	441	3	of	of	ADP
inlawrev-2303	441	4	lewis	lewis	PROPN
inlawrev-2303	441	5	v.	v.	PROPN
inlawrev-2303	441	6	commissioner	commissioner	PROPN
inlawrev-2303	441	7	,	,	PUNCT
inlawrev-2303	441	8	22	22	NUM
inlawrev-2303	441	9	t.c.m	t.c.m	NOUN
inlawrev-2303	441	10	.	.	PUNCT
inlawrev-2303	442	1	(	(	PUNCT
inlawrev-2303	442	2	cch	cch	NOUN
inlawrev-2303	442	3	)	)	PUNCT
inlawrev-2303	442	4	1732	1732	NUM
inlawrev-2303	442	5	(	(	PUNCT
inlawrev-2303	442	6	1963	1963	NUM
inlawrev-2303	442	7	)	)	PUNCT
inlawrev-2303	442	8	,	,	PUNCT
inlawrev-2303	442	9	the	the	DET
inlawrev-2303	442	10	court	court	NOUN
inlawrev-2303	442	11	distinguished	distinguish	VERB
inlawrev-2303	442	12	haywood	haywood	PROPN
inlawrev-2303	442	13	lumber	lumber	PROPN
inlawrev-2303	442	14	&	&	CCONJ
inlawrev-2303	442	15	mining	mining	PROPN
inlawrev-2303	442	16	co.	co.	PROPN
inlawrev-2303	443	1	v.	v.	PROPN
inlawrev-2303	443	2	commissioner	commissioner	PROPN
inlawrev-2303	443	3	,	,	PUNCT
inlawrev-2303	443	4	178	178	NUM
inlawrev-2303	443	5	f.2d	f.2d	SYM
inlawrev-2303	443	6	769	769	NUM
inlawrev-2303	443	7	(	(	PUNCT
inlawrev-2303	443	8	2d	2d	NUM
inlawrev-2303	443	9	cir	cir	NOUN
inlawrev-2303	443	10	.	.	PROPN
inlawrev-2303	443	11	1950	1950	NUM
inlawrev-2303	443	12	)	)	PUNCT
inlawrev-2303	443	13	,	,	PUNCT
inlawrev-2303	443	14	on	on	ADP
inlawrev-2303	443	15	the	the	DET
inlawrev-2303	443	16	ground	ground	NOUN
inlawrev-2303	443	17	that	that	SCONJ
inlawrev-2303	443	18	it	it	PRON
inlawrev-2303	443	19	held	hold	VERB
inlawrev-2303	443	20	that	that	SCONJ
inlawrev-2303	443	21	a	a	DET
inlawrev-2303	443	22	taxpayer	taxpayer	NOUN
inlawrev-2303	443	23	could	could	AUX
inlawrev-2303	443	24	rely	rely	VERB
inlawrev-2303	443	25	on	on	ADP
inlawrev-2303	443	26	legal	legal	ADJ
inlawrev-2303	443	27	advice	advice	NOUN
inlawrev-2303	443	28	only	only	ADV
inlawrev-2303	443	29	if	if	SCONJ
inlawrev-2303	443	30	it	it	PRON
inlawrev-2303	443	31	related	relate	VERB
inlawrev-2303	443	32	to	to	ADP
inlawrev-2303	443	33	whether	whether	SCONJ
inlawrev-2303	443	34	a	a	DET
inlawrev-2303	443	35	return	return	NOUN
inlawrev-2303	443	36	was	be	AUX
inlawrev-2303	443	37	due	due	ADJ
inlawrev-2303	443	38	.	.	PUNCT
inlawrev-2303	444	1	all	all	DET
inlawrev-2303	444	2	other	other	ADJ
inlawrev-2303	444	3	cases	case	NOUN
inlawrev-2303	444	4	referring	refer	VERB
inlawrev-2303	444	5	to	to	ADP
inlawrev-2303	444	6	haywood	haywood	PROPN
inlawrev-2303	444	7	distinguished	distinguish	VERB
inlawrev-2303	444	8	the	the	DET
inlawrev-2303	444	9	decision	decision	NOUN
inlawrev-2303	444	10	on	on	ADP
inlawrev-2303	444	11	the	the	DET
inlawrev-2303	444	12	basis	basis	NOUN
inlawrev-2303	444	13	of	of	ADP
inlawrev-2303	444	14	the	the	DET
inlawrev-2303	444	15	facts	fact	NOUN
inlawrev-2303	444	16	presented	present	VERB
inlawrev-2303	444	17	,	,	PUNCT
inlawrev-2303	444	18	rather	rather	ADV
inlawrev-2303	444	19	than	than	ADP
inlawrev-2303	444	20	on	on	ADP
inlawrev-2303	444	21	the	the	DET
inlawrev-2303	444	22	legal	legal	ADJ
inlawrev-2303	444	23	principles	principle	NOUN
inlawrev-2303	444	24	involved	involve	VERB
inlawrev-2303	444	25	.	.	PUNCT
inlawrev-2303	445	1	^''contra	^''contra	X
inlawrev-2303	445	2	,	,	PUNCT
inlawrev-2303	445	3	estate	estate	NOUN
inlawrev-2303	445	4	of	of	ADP
inlawrev-2303	445	5	christ	christ	PROPN
inlawrev-2303	445	6	v.	v.	PROPN
inlawrev-2303	445	7	commissioner	commissioner	PROPN
inlawrev-2303	445	8	,	,	PUNCT
inlawrev-2303	445	9	54	54	NUM
inlawrev-2303	445	10	t.c	t.c	PROPN
inlawrev-2303	445	11	.	.	PROPN
inlawrev-2303	445	12	493	493	NUM
inlawrev-2303	445	13	(	(	PUNCT
inlawrev-2303	445	14	1970	1970	NUM
inlawrev-2303	445	15	)	)	PUNCT
inlawrev-2303	445	16	,	,	PUNCT
inlawrev-2303	445	17	aff'd	aff'd	VERB
inlawrev-2303	445	18	on	on	ADP
inlawrev-2303	445	19	other	other	ADJ
inlawrev-2303	445	20	grounds	ground	NOUN
inlawrev-2303	445	21	,	,	PUNCT
inlawrev-2303	445	22	480	480	NUM
inlawrev-2303	445	23	f.2d	f.2d	NUM
inlawrev-2303	445	24	171	171	NUM
inlawrev-2303	445	25	(	(	PUNCT
inlawrev-2303	445	26	6th	6th	ADJ
inlawrev-2303	445	27	cir	cir	NOUN
inlawrev-2303	445	28	.	.	PROPN
inlawrev-2303	445	29	1973	1973	NUM
inlawrev-2303	445	30	)	)	PUNCT
inlawrev-2303	445	31	.	.	PUNCT
inlawrev-2303	446	1	634	634	NUM
inlawrev-2303	446	2	indiana	indiana	PROPN
inlawrev-2303	446	3	law	law	PROPN
inlawrev-2303	446	4	review	review	NOUN
inlawrev-2303	446	5	[	[	X
inlawrev-2303	446	6	vol	vol	NOUN
inlawrev-2303	446	7	.	.	PUNCT
inlawrev-2303	447	1	11:621	11:621	NUM
inlawrev-2303	447	2	c.	c.	PROPN
inlawrev-2303	447	3	tenth	tenth	ADJ
inlawrev-2303	447	4	circuit	circuit	NOUN
inlawrev-2303	447	5	there	there	PRON
inlawrev-2303	447	6	is	be	VERB
inlawrev-2303	447	7	little	little	ADJ
inlawrev-2303	447	8	relevant	relevant	ADJ
inlawrev-2303	447	9	case	case	NOUN
inlawrev-2303	447	10	law	law	NOUN
inlawrev-2303	447	11	available	available	ADJ
inlawrev-2303	447	12	in	in	ADP
inlawrev-2303	447	13	the	the	DET
inlawrev-2303	447	14	tenth	tenth	ADJ
inlawrev-2303	447	15	circuit	circuit	NOUN
inlawrev-2303	447	16	.	.	PUNCT
inlawrev-2303	448	1	the	the	DET
inlawrev-2303	448	2	court	court	NOUN
inlawrev-2303	448	3	of	of	ADP
inlawrev-2303	448	4	appeals	appeals	PROPN
inlawrev-2303	448	5	has	have	AUX
inlawrev-2303	448	6	not	not	PART
inlawrev-2303	448	7	ruled	rule	VERB
inlawrev-2303	448	8	on	on	ADP
inlawrev-2303	448	9	the	the	DET
inlawrev-2303	448	10	issue	issue	NOUN
inlawrev-2303	448	11	of	of	ADP
inlawrev-2303	448	12	reasonable	reasonable	ADJ
inlawrev-2303	448	13	cause	cause	NOUN
inlawrev-2303	448	14	in	in	ADP
inlawrev-2303	448	15	an	an	DET
inlawrev-2303	448	16	estate	estate	NOUN
inlawrev-2303	448	17	tax	tax	NOUN
inlawrev-2303	448	18	context	context	NOUN
inlawrev-2303	448	19	.	.	PUNCT
inlawrev-2303	449	1	nevertheless	nevertheless	ADV
inlawrev-2303	449	2	,	,	PUNCT
inlawrev-2303	449	3	since	since	SCONJ
inlawrev-2303	449	4	this	this	DET
inlawrev-2303	449	5	discussion	discussion	NOUN
inlawrev-2303	449	6	is	be	AUX
inlawrev-2303	449	7	intended	intend	VERB
inlawrev-2303	449	8	to	to	PART
inlawrev-2303	449	9	be	be	AUX
inlawrev-2303	449	10	comprehensive	comprehensive	ADJ
inlawrev-2303	449	11	,	,	PUNCT
inlawrev-2303	449	12	the	the	DET
inlawrev-2303	449	13	single	single	ADJ
inlawrev-2303	449	14	reported	report	VERB
inlawrev-2303	449	15	opinion	opinion	NOUN
inlawrev-2303	449	16	is	be	AUX
inlawrev-2303	449	17	included	include	VERB
inlawrev-2303	449	18	.	.	PUNCT
inlawrev-2303	450	1	in	in	ADP
inlawrev-2303	450	2	estate	estate	NOUN
inlawrev-2303	450	3	of	of	ADP
inlawrev-2303	450	4	klein	klein	PROPN
inlawrev-2303	451	1	v.	v.	ADP
inlawrev-2303	451	2	commissioner,^^	commissioner,^^	PROPN
inlawrev-2303	451	3	the	the	DET
inlawrev-2303	451	4	decedent	decedent	NOUN
inlawrev-2303	451	5	died	die	VERB
inlawrev-2303	451	6	intestate	intestate	NOUN
inlawrev-2303	451	7	on	on	ADP
inlawrev-2303	451	8	october	october	PROPN
inlawrev-2303	451	9	22	22	NUM
inlawrev-2303	451	10	,	,	PUNCT
inlawrev-2303	451	11	1968	1968	NUM
inlawrev-2303	451	12	,	,	PUNCT
inlawrev-2303	451	13	leaving	leave	VERB
inlawrev-2303	451	14	no	no	DET
inlawrev-2303	451	15	heirs	heir	NOUN
inlawrev-2303	451	16	who	who	PRON
inlawrev-2303	451	17	were	be	AUX
inlawrev-2303	451	18	residents	resident	NOUN
inlawrev-2303	451	19	of	of	ADP
inlawrev-2303	451	20	his	his	PRON
inlawrev-2303	451	21	domicile	domicile	NOUN
inlawrev-2303	451	22	.	.	PUNCT
inlawrev-2303	452	1	the	the	DET
inlawrev-2303	452	2	lawyer	lawyer	NOUN
inlawrev-2303	452	3	who	who	PRON
inlawrev-2303	452	4	was	be	AUX
inlawrev-2303	452	5	retained	retain	VERB
inlawrev-2303	452	6	recommended	recommend	VERB
inlawrev-2303	452	7	that	that	SCONJ
inlawrev-2303	452	8	an	an	DET
inlawrev-2303	452	9	employee	employee	NOUN
inlawrev-2303	452	10	of	of	ADP
inlawrev-2303	452	11	his	his	PRON
inlawrev-2303	452	12	firm	firm	NOUN
inlawrev-2303	452	13	be	be	AUX
inlawrev-2303	452	14	administrator	administrator	NOUN
inlawrev-2303	452	15	and	and	CCONJ
inlawrev-2303	452	16	the	the	DET
inlawrev-2303	452	17	employee	employee	NOUN
inlawrev-2303	452	18	was	be	AUX
inlawrev-2303	452	19	appointed	appoint	VERB
inlawrev-2303	452	20	.	.	PUNCT
inlawrev-2303	453	1	*	*	PUNCT
inlawrev-2303	453	2	'	'	PUNCT
inlawrev-2303	453	3	although	although	SCONJ
inlawrev-2303	453	4	the	the	DET
inlawrev-2303	453	5	personal	personal	ADJ
inlawrev-2303	453	6	representative	representative	NOUN
inlawrev-2303	453	7	knew	know	VERB
inlawrev-2303	453	8	an	an	DET
inlawrev-2303	453	9	estate	estate	NOUN
inlawrev-2303	453	10	tax	tax	NOUN
inlawrev-2303	453	11	return	return	NOUN
inlawrev-2303	453	12	was	be	AUX
inlawrev-2303	453	13	due	due	ADJ
inlawrev-2303	453	14	,	,	PUNCT
inlawrev-2303	453	15	he	he	PRON
inlawrev-2303	453	16	failed	fail	VERB
inlawrev-2303	453	17	to	to	PART
inlawrev-2303	453	18	file	file	VERB
inlawrev-2303	453	19	one	one	NUM
inlawrev-2303	453	20	.	.	PUNCT
inlawrev-2303	454	1	after	after	SCONJ
inlawrev-2303	454	2	the	the	DET
inlawrev-2303	454	3	attorney	attorney	NOUN
inlawrev-2303	454	4	discovered	discover	VERB
inlawrev-2303	454	5	that	that	SCONJ
inlawrev-2303	454	6	the	the	DET
inlawrev-2303	454	7	return	return	NOUN
inlawrev-2303	454	8	had	have	AUX
inlawrev-2303	454	9	not	not	PART
inlawrev-2303	454	10	been	be	AUX
inlawrev-2303	454	11	filed	file	VERB
inlawrev-2303	454	12	,	,	PUNCT
inlawrev-2303	454	13	he	he	PRON
inlawrev-2303	454	14	prepared	prepare	VERB
inlawrev-2303	454	15	and	and	CCONJ
inlawrev-2303	454	16	submitted	submit	VERB
inlawrev-2303	454	17	it	it	PRON
inlawrev-2303	454	18	as	as	ADV
inlawrev-2303	454	19	soon	soon	ADV
inlawrev-2303	454	20	as	as	SCONJ
inlawrev-2303	454	21	was	be	AUX
inlawrev-2303	454	22	possible	possible	ADJ
inlawrev-2303	454	23	,	,	PUNCT
inlawrev-2303	454	24	nearly	nearly	ADV
inlawrev-2303	454	25	four	four	NUM
inlawrev-2303	454	26	months	month	NOUN
inlawrev-2303	454	27	late	late	ADV
inlawrev-2303	454	28	.	.	PUNCT
inlawrev-2303	455	1	the	the	DET
inlawrev-2303	455	2	court	court	NOUN
inlawrev-2303	455	3	noted	note	VERB
inlawrev-2303	455	4	,	,	PUNCT
inlawrev-2303	455	5	"	"	PUNCT
inlawrev-2303	455	6	a	a	DET
inlawrev-2303	455	7	good	good	ADJ
inlawrev-2303	455	8	faith	faith	NOUN
inlawrev-2303	455	9	reliance	reliance	NOUN
inlawrev-2303	455	10	on	on	ADP
inlawrev-2303	455	11	professional	professional	ADJ
inlawrev-2303	455	12	advice	advice	NOUN
inlawrev-2303	455	13	may	may	AUX
inlawrev-2303	455	14	sometime	sometime	ADV
inlawrev-2303	455	15	excuse	excuse	VERB
inlawrev-2303	455	16	a	a	DET
inlawrev-2303	455	17	failure	failure	NOUN
inlawrev-2303	455	18	to	to	PART
inlawrev-2303	455	19	file	file	VERB
inlawrev-2303	455	20	[	[	X
inlawrev-2303	455	21	in	in	ADP
inlawrev-2303	455	22	a	a	DET
inlawrev-2303	455	23	]	]	X
inlawrev-2303	455	24	timely	timely	ADJ
inlawrev-2303	455	25	[	[	X
inlawrev-2303	455	26	manner	manner	NOUN
inlawrev-2303	455	27	]	]	PUNCT
inlawrev-2303	455	28	.	.	PUNCT
inlawrev-2303	456	1	"	"	PUNCT
inlawrev-2303	456	2	'	'	PUNCT
inlawrev-2303	456	3	"	"	PUNCT
inlawrev-2303	456	4	the	the	DET
inlawrev-2303	456	5	excuse	excuse	NOUN
inlawrev-2303	456	6	is	be	AUX
inlawrev-2303	456	7	only	only	ADV
inlawrev-2303	456	8	applicable	applicable	ADJ
inlawrev-2303	456	9	,	,	PUNCT
inlawrev-2303	456	10	however	however	ADV
inlawrev-2303	456	11	,	,	PUNCT
inlawrev-2303	456	12	when	when	SCONJ
inlawrev-2303	456	13	a	a	DET
inlawrev-2303	456	14	taxpayer	taxpayer	NOUN
inlawrev-2303	456	15	who	who	PRON
inlawrev-2303	456	16	is	be	AUX
inlawrev-2303	456	17	unfamiliar	unfamiliar	ADJ
inlawrev-2303	456	18	with	with	ADP
inlawrev-2303	456	19	tax	tax	NOUN
inlawrev-2303	456	20	law	law	NOUN
inlawrev-2303	456	21	receives	receive	VERB
inlawrev-2303	456	22	advice	advice	NOUN
inlawrev-2303	456	23	that	that	SCONJ
inlawrev-2303	456	24	no	no	DET
inlawrev-2303	456	25	return	return	NOUN
inlawrev-2303	456	26	need	need	NOUN
inlawrev-2303	456	27	be	be	AUX
inlawrev-2303	456	28	filed	file	VERB
inlawrev-2303	456	29	.	.	PUNCT
inlawrev-2303	456	30	''	''	PUNCT
inlawrev-2303	457	1	since	since	SCONJ
inlawrev-2303	457	2	those	those	DET
inlawrev-2303	457	3	conditions	condition	NOUN
inlawrev-2303	457	4	were	be	AUX
inlawrev-2303	457	5	not	not	PART
inlawrev-2303	457	6	met	meet	VERB
inlawrev-2303	457	7	,	,	PUNCT
inlawrev-2303	457	8	there	there	PRON
inlawrev-2303	457	9	was	be	VERB
inlawrev-2303	457	10	no	no	DET
inlawrev-2303	457	11	reasonable	reasonable	ADJ
inlawrev-2303	457	12	cause	cause	NOUN
inlawrev-2303	457	13	for	for	ADP
inlawrev-2303	457	14	the	the	DET
inlawrev-2303	457	15	late	late	ADJ
inlawrev-2303	457	16	filing	filing	NOUN
inlawrev-2303	457	17	.	.	PUNCT
inlawrev-2303	458	1	the	the	DET
inlawrev-2303	458	2	court	court	NOUN
inlawrev-2303	458	3	stated	state	VERB
inlawrev-2303	458	4	that	that	SCONJ
inlawrev-2303	458	5	it	it	PRON
inlawrev-2303	458	6	had	have	VERB
inlawrev-2303	458	7	no	no	DET
inlawrev-2303	458	8	jurisdiction	jurisdiction	NOUN
inlawrev-2303	458	9	to	to	PART
inlawrev-2303	458	10	waive	waive	VERB
inlawrev-2303	458	11	the	the	DET
inlawrev-2303	458	12	penalties	penalty	NOUN
inlawrev-2303	458	13	on	on	ADP
inlawrev-2303	458	14	the	the	DET
inlawrev-2303	458	15	ground	ground	NOUN
inlawrev-2303	458	16	that	that	SCONJ
inlawrev-2303	458	17	the	the	DET
inlawrev-2303	458	18	heirs	heir	NOUN
inlawrev-2303	458	19	were	be	AUX
inlawrev-2303	458	20	blameless	blameless	ADJ
inlawrev-2303	458	21	.	.	PUNCT
inlawrev-2303	459	1	'^	'^	PUNCT
inlawrev-2303	459	2	thus	thus	ADV
inlawrev-2303	459	3	,	,	PUNCT
inlawrev-2303	459	4	the	the	DET
inlawrev-2303	459	5	current	current	ADJ
inlawrev-2303	459	6	law	law	NOUN
inlawrev-2303	459	7	in	in	ADP
inlawrev-2303	459	8	the	the	DET
inlawrev-2303	459	9	tenth	tenth	ADJ
inlawrev-2303	459	10	circuit	circuit	NOUN
inlawrev-2303	459	11	can	can	AUX
inlawrev-2303	459	12	be	be	AUX
inlawrev-2303	459	13	ascertained	ascertain	VERB
inlawrev-2303	459	14	only	only	ADV
inlawrev-2303	459	15	in	in	ADP
inlawrev-2303	459	16	terms	term	NOUN
inlawrev-2303	459	17	of	of	ADP
inlawrev-2303	459	18	a	a	DET
inlawrev-2303	459	19	1975	1975	NUM
inlawrev-2303	459	20	tax	tax	NOUN
inlawrev-2303	459	21	court	court	NOUN
inlawrev-2303	459	22	memorandum	memorandum	NOUN
inlawrev-2303	459	23	decision	decision	NOUN
inlawrev-2303	459	24	holding	hold	VERB
inlawrev-2303	459	25	that	that	SCONJ
inlawrev-2303	459	26	a	a	DET
inlawrev-2303	459	27	personal	personal	ADJ
inlawrev-2303	459	28	representative	representative	NOUN
inlawrev-2303	459	29	may	may	AUX
inlawrev-2303	459	30	avoid	avoid	VERB
inlawrev-2303	459	31	penalties	penalty	NOUN
inlawrev-2303	459	32	only	only	ADV
inlawrev-2303	459	33	by	by	ADP
inlawrev-2303	459	34	relying	rely	VERB
inlawrev-2303	459	35	on	on	ADP
inlawrev-2303	459	36	professional	professional	ADJ
inlawrev-2303	459	37	advice	advice	NOUN
inlawrev-2303	459	38	that	that	PRON
inlawrev-2303	459	39	no	no	DET
inlawrev-2303	459	40	return	return	NOUN
inlawrev-2303	459	41	need	need	NOUN
inlawrev-2303	459	42	be	be	AUX
inlawrev-2303	459	43	filed	file	VERB
inlawrev-2303	459	44	.	.	PUNCT
inlawrev-2303	460	1	»	»	PUNCT
inlawrev-2303	460	2	«	«	PUNCT
inlawrev-2303	460	3	34	34	NUM
inlawrev-2303	460	4	t.c.m	t.c.m	NOUN
inlawrev-2303	460	5	.	.	PUNCT
inlawrev-2303	461	1	(	(	PUNCT
inlawrev-2303	461	2	cch	cch	NOUN
inlawrev-2303	461	3	)	)	PUNCT
inlawrev-2303	461	4	567	567	NUM
inlawrev-2303	461	5	(	(	PUNCT
inlawrev-2303	461	6	1975	1975	NUM
inlawrev-2303	461	7	)	)	PUNCT
inlawrev-2303	461	8	.	.	PUNCT
inlawrev-2303	462	1	"	"	PUNCT
inlawrev-2303	462	2	the	the	DET
inlawrev-2303	462	3	employee	employee	NOUN
inlawrev-2303	462	4	was	be	AUX
inlawrev-2303	462	5	a	a	DET
inlawrev-2303	462	6	former	former	ADJ
inlawrev-2303	462	7	attorney	attorney	NOUN
inlawrev-2303	462	8	who	who	PRON
inlawrev-2303	462	9	had	have	AUX
inlawrev-2303	462	10	been	be	AUX
inlawrev-2303	462	11	suspended	suspend	VERB
inlawrev-2303	462	12	from	from	ADP
inlawrev-2303	462	13	the	the	DET
inlawrev-2303	462	14	bar	bar	NOUN
inlawrev-2303	462	15	.	.	PUNCT
inlawrev-2303	463	1	»	»	PUNCT
inlawrev-2303	463	2	°	°	ADP
inlawrev-2303	463	3	34	34	NUM
inlawrev-2303	463	4	t.c.m	t.c.m	NOUN
inlawrev-2303	463	5	.	.	PUNCT
inlawrev-2303	464	1	(	(	PUNCT
inlawrev-2303	464	2	cch	cch	NOUN
inlawrev-2303	464	3	)	)	PUNCT
inlawrev-2303	464	4	at	at	ADP
inlawrev-2303	464	5	569	569	NUM
inlawrev-2303	464	6	(	(	PUNCT
inlawrev-2303	464	7	citing	cite	VERB
inlawrev-2303	464	8	paula	paula	PROPN
inlawrev-2303	464	9	constr	constr	PROPN
inlawrev-2303	464	10	.	.	PUNCT
inlawrev-2303	464	11	co.	co.	PROPN
inlawrev-2303	465	1	v.	v.	PROPN
inlawrev-2303	465	2	commissioner	commissioner	PROPN
inlawrev-2303	465	3	.	.	PUNCT
inlawrev-2303	466	1	58	58	NUM
inlawrev-2303	466	2	t.c	t.c	PROPN
inlawrev-2303	466	3	.	.	PROPN
inlawrev-2303	466	4	1055	1055	NUM
inlawrev-2303	466	5	(	(	PUNCT
inlawrev-2303	466	6	1972	1972	NUM
inlawrev-2303	466	7	)	)	PUNCT
inlawrev-2303	466	8	;	;	PUNCT
inlawrev-2303	466	9	west	west	PROPN
inlawrev-2303	466	10	coast	coast	PROPN
inlawrev-2303	466	11	ice	ice	PROPN
inlawrev-2303	466	12	co.	co.	PROPN
inlawrev-2303	467	1	v.	v.	PROPN
inlawrev-2303	467	2	commissioner	commissioner	PROPN
inlawrev-2303	467	3	,	,	PUNCT
inlawrev-2303	467	4	49	49	NUM
inlawrev-2303	467	5	t.c	t.c	PROPN
inlawrev-2303	467	6	.	.	PROPN
inlawrev-2303	467	7	345	345	NUM
inlawrev-2303	467	8	(	(	PUNCT
inlawrev-2303	467	9	1968	1968	NUM
inlawrev-2303	467	10	)	)	PUNCT
inlawrev-2303	467	11	;	;	PUNCT
inlawrev-2303	467	12	estate	estate	NOUN
inlawrev-2303	467	13	of	of	ADP
inlawrev-2303	467	14	collino	collino	PROPN
inlawrev-2303	467	15	v.	v.	ADP
inlawrev-2303	467	16	commissioner	commissioner	PROPN
inlawrev-2303	467	17	,	,	PUNCT
inlawrev-2303	467	18	25	25	NUM
inlawrev-2303	467	19	t.c	t.c	PROPN
inlawrev-2303	467	20	.	.	PROPN
inlawrev-2303	467	21	1026	1026	NUM
inlawrev-2303	467	22	(	(	PUNCT
inlawrev-2303	467	23	1956	1956	NUM
inlawrev-2303	467	24	)	)	PUNCT
inlawrev-2303	467	25	;	;	PUNCT
inlawrev-2303	467	26	burruss	burruss	NOUN
inlawrev-2303	467	27	land	land	NOUN
inlawrev-2303	467	28	&	&	CCONJ
inlawrev-2303	467	29	lumber	lumber	PROPN
inlawrev-2303	467	30	co.	co.	PROPN
inlawrev-2303	467	31	v.	v.	ADP
inlawrev-2303	467	32	united	united	PROPN
inlawrev-2303	467	33	states	states	PROPN
inlawrev-2303	467	34	,	,	PUNCT
inlawrev-2303	467	35	349	349	NUM
inlawrev-2303	467	36	f.	f.	PROPN
inlawrev-2303	467	37	supp	supp	PROPN
inlawrev-2303	467	38	.	.	PUNCT
inlawrev-2303	468	1	188	188	NUM
inlawrev-2303	468	2	(	(	PUNCT
inlawrev-2303	468	3	w.d	w.d	PROPN
inlawrev-2303	468	4	.	.	PROPN
inlawrev-2303	468	5	va	va	PROPN
inlawrev-2303	468	6	.	.	PROPN
inlawrev-2303	468	7	1972	1972	NUM
inlawrev-2303	468	8	)	)	PUNCT
inlawrev-2303	468	9	)	)	PUNCT
inlawrev-2303	468	10	.	.	PUNCT
inlawrev-2303	469	1	in	in	ADP
inlawrev-2303	469	2	paula	paula	PROPN
inlawrev-2303	469	3	construction	construction	PROPN
inlawrev-2303	469	4	co.	co.	PROPN
inlawrev-2303	469	5	,	,	PUNCT
inlawrev-2303	469	6	the	the	DET
inlawrev-2303	469	7	court	court	NOUN
inlawrev-2303	469	8	held	hold	VERB
inlawrev-2303	469	9	that	that	DET
inlawrev-2303	469	10	reliance	reliance	NOUN
inlawrev-2303	469	11	on	on	ADP
inlawrev-2303	469	12	counsel	counsel	NOUN
inlawrev-2303	469	13	was	be	AUX
inlawrev-2303	469	14	reasonable	reasonable	ADJ
inlawrev-2303	469	15	cause	cause	NOUN
inlawrev-2303	469	16	if	if	SCONJ
inlawrev-2303	469	17	the	the	DET
inlawrev-2303	469	18	professional	professional	ADJ
inlawrev-2303	469	19	advice	advice	NOUN
inlawrev-2303	469	20	related	relate	VERB
inlawrev-2303	469	21	to	to	ADP
inlawrev-2303	469	22	a	a	DET
inlawrev-2303	469	23	complex	complex	ADJ
inlawrev-2303	469	24	question	question	NOUN
inlawrev-2303	469	25	.	.	PUNCT
inlawrev-2303	470	1	the	the	DET
inlawrev-2303	470	2	dependence	dependence	NOUN
inlawrev-2303	470	3	on	on	ADP
inlawrev-2303	470	4	an	an	DET
inlawrev-2303	470	5	accountant	accountant	NOUN
inlawrev-2303	470	6	to	to	PART
inlawrev-2303	470	7	file	file	VERB
inlawrev-2303	470	8	a	a	DET
inlawrev-2303	470	9	subchapter	subchapter	NOUN
inlawrev-2303	470	10	s	s	PART
inlawrev-2303	470	11	corporate	corporate	ADJ
inlawrev-2303	470	12	income	income	NOUN
inlawrev-2303	470	13	tax	tax	NOUN
inlawrev-2303	470	14	return	return	NOUN
inlawrev-2303	470	15	which	which	PRON
inlawrev-2303	470	16	the	the	DET
inlawrev-2303	470	17	taxpayer	taxpayer	NOUN
inlawrev-2303	470	18	knew	know	VERB
inlawrev-2303	470	19	was	be	AUX
inlawrev-2303	470	20	due	due	ADJ
inlawrev-2303	470	21	was	be	AUX
inlawrev-2303	470	22	not	not	PART
inlawrev-2303	470	23	adequate	adequate	ADJ
inlawrev-2303	470	24	.	.	PUNCT
inlawrev-2303	471	1	no	no	DET
inlawrev-2303	471	2	penalties	penalty	NOUN
inlawrev-2303	471	3	were	be	AUX
inlawrev-2303	471	4	imposed	impose	VERB
inlawrev-2303	471	5	in	in	ADP
inlawrev-2303	471	6	west	west	PROPN
inlawrev-2303	471	7	coa^t	coa^t	PROPN
inlawrev-2303	471	8	ice	ice	PROPN
inlawrev-2303	471	9	co.	co.	PROPN
inlawrev-2303	471	10	the	the	DET
inlawrev-2303	471	11	accountant	accountant	NOUN
inlawrev-2303	471	12	did	do	AUX
inlawrev-2303	471	13	not	not	PART
inlawrev-2303	471	14	prepare	prepare	VERB
inlawrev-2303	471	15	personal	personal	ADJ
inlawrev-2303	471	16	holding	hold	VERB
inlawrev-2303	471	17	company	company	NOUN
inlawrev-2303	471	18	returns	return	NOUN
inlawrev-2303	471	19	because	because	SCONJ
inlawrev-2303	471	20	he	he	PRON
inlawrev-2303	471	21	thought	think	VERB
inlawrev-2303	471	22	the	the	DET
inlawrev-2303	471	23	taxpayer	taxpayer	NOUN
inlawrev-2303	471	24	did	do	AUX
inlawrev-2303	471	25	not	not	PART
inlawrev-2303	471	26	meet	meet	VERB
inlawrev-2303	471	27	that	that	DET
inlawrev-2303	471	28	status	status	NOUN
inlawrev-2303	471	29	.	.	PUNCT
inlawrev-2303	472	1	an	an	DET
inlawrev-2303	472	2	attorney	attorney	NOUN
inlawrev-2303	472	3	's	's	PART
inlawrev-2303	472	4	advice	advice	NOUN
inlawrev-2303	472	5	that	that	PRON
inlawrev-2303	472	6	the	the	DET
inlawrev-2303	472	7	gross	gross	ADJ
inlawrev-2303	472	8	estate	estate	NOUN
inlawrev-2303	472	9	was	be	AUX
inlawrev-2303	472	10	less	less	ADJ
inlawrev-2303	472	11	than	than	ADP
inlawrev-2303	472	12	the	the	DET
inlawrev-2303	472	13	statutory	statutory	ADJ
inlawrev-2303	472	14	exemption	exemption	NOUN
inlawrev-2303	472	15	and	and	CCONJ
inlawrev-2303	472	16	that	that	SCONJ
inlawrev-2303	472	17	,	,	PUNCT
inlawrev-2303	472	18	therefore	therefore	ADV
inlawrev-2303	472	19	,	,	PUNCT
inlawrev-2303	472	20	no	no	DET
inlawrev-2303	472	21	return	return	NOUN
inlawrev-2303	472	22	was	be	AUX
inlawrev-2303	472	23	required	require	VERB
inlawrev-2303	472	24	,	,	PUNCT
inlawrev-2303	472	25	was	be	AUX
inlawrev-2303	472	26	found	find	VERB
inlawrev-2303	472	27	to	to	PART
inlawrev-2303	472	28	constitute	constitute	VERB
inlawrev-2303	472	29	reasonable	reasonable	ADJ
inlawrev-2303	472	30	cause	cause	NOUN
inlawrev-2303	472	31	for	for	ADP
inlawrev-2303	472	32	the	the	DET
inlawrev-2303	472	33	late	late	ADJ
inlawrev-2303	472	34	filing	filing	NOUN
inlawrev-2303	472	35	of	of	ADP
inlawrev-2303	472	36	an	an	DET
inlawrev-2303	472	37	estate	estate	NOUN
inlawrev-2303	472	38	tax	tax	NOUN
inlawrev-2303	472	39	return	return	NOUN
inlawrev-2303	472	40	in	in	ADP
inlawrev-2303	472	41	estate	estate	NOUN
inlawrev-2303	472	42	of	of	ADP
inlawrev-2303	472	43	collino	collino	PROPN
inlawrev-2303	472	44	.	.	PUNCT
inlawrev-2303	473	1	in	in	ADP
inlawrev-2303	473	2	burruss	burruss	NOUN
inlawrev-2303	473	3	land	land	NOUN
inlawrev-2303	473	4	&	&	CCONJ
inlawrev-2303	473	5	lumber	lumber	PROPN
inlawrev-2303	473	6	co.	co.	PROPN
inlawrev-2303	473	7	,	,	PUNCT
inlawrev-2303	473	8	the	the	DET
inlawrev-2303	473	9	court	court	NOUN
inlawrev-2303	473	10	determined	determine	VERB
inlawrev-2303	473	11	that	that	SCONJ
inlawrev-2303	473	12	reliance	reliance	NOUN
inlawrev-2303	473	13	on	on	ADP
inlawrev-2303	473	14	house	house	PROPN
inlawrev-2303	473	15	counsel	counsel	NOUN
inlawrev-2303	473	16	that	that	PRON
inlawrev-2303	473	17	no	no	DET
inlawrev-2303	473	18	excise	excise	NOUN
inlawrev-2303	473	19	tax	tax	NOUN
inlawrev-2303	473	20	return	return	NOUN
inlawrev-2303	473	21	was	be	AUX
inlawrev-2303	473	22	required	require	VERB
inlawrev-2303	473	23	was	be	AUX
inlawrev-2303	473	24	sufficient	sufficient	ADJ
inlawrev-2303	473	25	cause	cause	NOUN
inlawrev-2303	473	26	.	.	PUNCT
inlawrev-2303	474	1	'	'	PUNCT
inlawrev-2303	474	2	^estate	^estate	PUNCT
inlawrev-2303	474	3	of	of	ADP
inlawrev-2303	474	4	lammerts	lammert	NOUN
inlawrev-2303	474	5	v.	v.	ADP
inlawrev-2303	474	6	commissioner	commissioner	NOUN
inlawrev-2303	474	7	,	,	PUNCT
inlawrev-2303	474	8	54	54	NUM
inlawrev-2303	474	9	t.c	t.c	PROPN
inlawrev-2303	474	10	.	.	PROPN
inlawrev-2303	474	11	420	420	NUM
inlawrev-2303	474	12	(	(	PUNCT
inlawrev-2303	474	13	1970	1970	NUM
inlawrev-2303	474	14	)	)	PUNCT
inlawrev-2303	474	15	,	,	PUNCT
inlawrev-2303	474	16	affd	affd	X
inlawrev-2303	474	17	per	per	ADP
inlawrev-2303	474	18	curiam	curiam	NOUN
inlawrev-2303	474	19	,	,	PUNCT
inlawrev-2303	474	20	456	456	NUM
inlawrev-2303	474	21	f.2d	f.2d	ADP
inlawrev-2303	474	22	681	681	NUM
inlawrev-2303	474	23	(	(	PUNCT
inlawrev-2303	474	24	2d	2d	NUM
inlawrev-2303	474	25	cir	cir	NOUN
inlawrev-2303	474	26	.	.	PROPN
inlawrev-2303	474	27	1972	1972	NUM
inlawrev-2303	474	28	)	)	PUNCT
inlawrev-2303	474	29	;	;	PUNCT
inlawrev-2303	474	30	estate	estate	NOUN
inlawrev-2303	474	31	of	of	ADP
inlawrev-2303	474	32	duttenhofer	duttenhofer	PROPN
inlawrev-2303	474	33	v.	v.	PROPN
inlawrev-2303	474	34	commissioner	commissioner	PROPN
inlawrev-2303	474	35	,	,	PUNCT
inlawrev-2303	474	36	49	49	NUM
inlawrev-2303	474	37	t.c	t.c	PROPN
inlawrev-2303	474	38	.	.	PROPN
inlawrev-2303	474	39	200	200	NUM
inlawrev-2303	474	40	(	(	PUNCT
inlawrev-2303	474	41	1967	1967	NUM
inlawrev-2303	474	42	)	)	PUNCT
inlawrev-2303	474	43	,	,	PUNCT
inlawrev-2303	474	44	affd	affd	X
inlawrev-2303	474	45	per	per	ADP
inlawrev-2303	474	46	curiam	curiam	NOUN
inlawrev-2303	474	47	,	,	PUNCT
inlawrev-2303	474	48	410	410	NUM
inlawrev-2303	474	49	f.2d	f.2d	SYM
inlawrev-2303	474	50	302	302	NUM
inlawrev-2303	474	51	(	(	PUNCT
inlawrev-2303	474	52	6th	6th	ADJ
inlawrev-2303	474	53	cir	cir	NOUN
inlawrev-2303	474	54	.	.	PROPN
inlawrev-2303	474	55	1969	1969	NUM
inlawrev-2303	474	56	)	)	PUNCT
inlawrev-2303	474	57	.	.	PUNCT
inlawrev-2303	475	1	"	"	PUNCT
inlawrev-2303	475	2	"	"	PUNCT
inlawrev-2303	475	3	the	the	DET
inlawrev-2303	475	4	heirs	heir	NOUN
inlawrev-2303	475	5	remedy	remedy	NOUN
inlawrev-2303	475	6	lies	lie	VERB
inlawrev-2303	475	7	in	in	ADP
inlawrev-2303	475	8	another	another	DET
inlawrev-2303	475	9	forum	forum	NOUN
inlawrev-2303	475	10	.	.	PUNCT
inlawrev-2303	475	11	"	"	PUNCT
inlawrev-2303	476	1	34	34	NUM
inlawrev-2303	476	2	t.c.m	t.c.m	NOUN
inlawrev-2303	476	3	.	.	PUNCT
inlawrev-2303	477	1	(	(	PUNCT
inlawrev-2303	477	2	cch	cch	NOUN
inlawrev-2303	477	3	)	)	PUNCT
inlawrev-2303	477	4	at	at	ADP
inlawrev-2303	477	5	570	570	NUM
inlawrev-2303	477	6	.	.	PUNCT
inlawrev-2303	477	7	1978	1978	NUM
inlawrev-2303	477	8	]	]	PUNCT
inlawrev-2303	477	9	estate	estate	NOUN
inlawrev-2303	477	10	tax	tax	NOUN
inlawrev-2303	477	11	returns	return	NOUN
inlawrev-2303	477	12	635	635	NUM
inlawrev-2303	477	13	d.	d.	PROPN
inlawrev-2303	477	14	sixth	sixth	ADJ
inlawrev-2303	477	15	circuit	circuit	NOUN
inlawrev-2303	477	16	the	the	DET
inlawrev-2303	477	17	sixth	sixth	ADJ
inlawrev-2303	477	18	circuit	circuit	NOUN
inlawrev-2303	477	19	has	have	AUX
inlawrev-2303	477	20	essentially	essentially	ADV
inlawrev-2303	477	21	developed	develop	VERB
inlawrev-2303	477	22	in	in	ADP
inlawrev-2303	477	23	the	the	DET
inlawrev-2303	477	24	same	same	ADJ
inlawrev-2303	477	25	manner	manner	NOUN
inlawrev-2303	477	26	as	as	ADP
inlawrev-2303	477	27	the	the	DET
inlawrev-2303	477	28	second	second	ADJ
inlawrev-2303	477	29	circuit	circuit	NOUN
inlawrev-2303	477	30	and	and	CCONJ
inlawrev-2303	477	31	has	have	AUX
inlawrev-2303	477	32	concluded	conclude	VERB
inlawrev-2303	477	33	that	that	SCONJ
inlawrev-2303	477	34	reliance	reliance	NOUN
inlawrev-2303	477	35	on	on	ADP
inlawrev-2303	477	36	counsel	counsel	NOUN
inlawrev-2303	477	37	is	be	AUX
inlawrev-2303	477	38	not	not	PART
inlawrev-2303	477	39	reasonable	reasonable	ADJ
inlawrev-2303	477	40	cause	cause	NOUN
inlawrev-2303	477	41	.	.	PUNCT
inlawrev-2303	478	1	like	like	INTJ
inlawrev-2303	478	2	ferrando	ferrando	PROPN
inlawrev-2303	478	3	v.	v.	ADP
inlawrev-2303	478	4	united	united	PROPN
inlawrev-2303	478	5	states,^^	states,^^	PROPN
inlawrev-2303	478	6	fisk	fisk	PROPN
inlawrev-2303	478	7	v.	v.	PROPN
inlawrev-2303	478	8	commissioner,^	commissioner,^	PROPN
inlawrev-2303	478	9	*	*	NOUN
inlawrev-2303	478	10	is	be	AUX
inlawrev-2303	478	11	based	base	VERB
inlawrev-2303	478	12	on	on	ADP
inlawrev-2303	478	13	the	the	DET
inlawrev-2303	478	14	internal	internal	ADJ
inlawrev-2303	478	15	revenue	revenue	NOUN
inlawrev-2303	478	16	code	code	NOUN
inlawrev-2303	478	17	of	of	ADP
inlawrev-2303	478	18	1939	1939	NUM
inlawrev-2303	478	19	.	.	PUNCT
inlawrev-2303	479	1	fisk	fisk	PROPN
inlawrev-2303	479	2	is	be	AUX
inlawrev-2303	479	3	discussed	discuss	VERB
inlawrev-2303	479	4	because	because	SCONJ
inlawrev-2303	479	5	,	,	PUNCT
inlawrev-2303	479	6	although	although	SCONJ
inlawrev-2303	479	7	the	the	DET
inlawrev-2303	479	8	holding	holding	NOUN
inlawrev-2303	479	9	is	be	AUX
inlawrev-2303	479	10	very	very	ADV
inlawrev-2303	479	11	narrow	narrow	ADJ
inlawrev-2303	479	12	,	,	PUNCT
inlawrev-2303	479	13	it	it	PRON
inlawrev-2303	479	14	is	be	AUX
inlawrev-2303	479	15	often	often	ADV
inlawrev-2303	479	16	cited.	cited.	VERB
inlawrev-2303	479	17	®	®	NOUN
inlawrev-2303	479	18	^	^	PUNCT
inlawrev-2303	479	19	in	in	ADP
inlawrev-2303	479	20	fisk	fisk	PROPN
inlawrev-2303	479	21	the	the	DET
inlawrev-2303	479	22	return	return	NOUN
inlawrev-2303	479	23	was	be	AUX
inlawrev-2303	479	24	due	due	ADJ
inlawrev-2303	479	25	on	on	ADP
inlawrev-2303	479	26	july	july	PROPN
inlawrev-2303	479	27	21	21	NUM
inlawrev-2303	479	28	,	,	PUNCT
inlawrev-2303	479	29	1947	1947	NUM
inlawrev-2303	479	30	,	,	PUNCT
inlawrev-2303	479	31	was	be	AUX
inlawrev-2303	479	32	mailed	mail	VERB
inlawrev-2303	479	33	on	on	ADP
inlawrev-2303	479	34	that	that	DET
inlawrev-2303	479	35	date	date	NOUN
inlawrev-2303	479	36	,	,	PUNCT
inlawrev-2303	479	37	and	and	CCONJ
inlawrev-2303	479	38	was	be	AUX
inlawrev-2303	479	39	received	receive	VERB
inlawrev-2303	479	40	on	on	ADP
inlawrev-2303	479	41	july	july	PROPN
inlawrev-2303	479	42	22	22	NUM
inlawrev-2303	479	43	,	,	PUNCT
inlawrev-2303	479	44	1947	1947	NUM
inlawrev-2303	479	45	.	.	PUNCT
inlawrev-2303	480	1	at	at	ADP
inlawrev-2303	480	2	that	that	DET
inlawrev-2303	480	3	time	time	NOUN
inlawrev-2303	480	4	,	,	PUNCT
inlawrev-2303	480	5	the	the	DET
inlawrev-2303	480	6	return	return	NOUN
inlawrev-2303	480	7	had	have	VERB
inlawrev-2303	480	8	to	to	PART
inlawrev-2303	480	9	be	be	AUX
inlawrev-2303	480	10	received	receive	VERB
inlawrev-2303	480	11	within	within	ADP
inlawrev-2303	480	12	the	the	DET
inlawrev-2303	480	13	period	period	NOUN
inlawrev-2303	480	14	for	for	ADP
inlawrev-2303	480	15	filing	filing	NOUN
inlawrev-2303	480	16	.	.	PUNCT
inlawrev-2303	481	1	®	®	NOUN
inlawrev-2303	481	2	*	*	PUNCT
inlawrev-2303	481	3	the	the	DET
inlawrev-2303	481	4	court	court	NOUN
inlawrev-2303	481	5	of	of	ADP
inlawrev-2303	481	6	appeals	appeals	PROPN
inlawrev-2303	481	7	found	find	VERB
inlawrev-2303	481	8	that	that	SCONJ
inlawrev-2303	481	9	reliance	reliance	NOUN
inlawrev-2303	481	10	on	on	ADP
inlawrev-2303	481	11	counsel	counsel	NOUN
inlawrev-2303	481	12	for	for	ADP
inlawrev-2303	481	13	the	the	DET
inlawrev-2303	481	14	preparation	preparation	NOUN
inlawrev-2303	481	15	and	and	CCONJ
inlawrev-2303	481	16	filing	filing	NOUN
inlawrev-2303	481	17	of	of	ADP
inlawrev-2303	481	18	returns	return	NOUN
inlawrev-2303	481	19	permitted	permit	VERB
inlawrev-2303	481	20	the	the	DET
inlawrev-2303	481	21	avoidance	avoidance	NOUN
inlawrev-2303	481	22	of	of	ADP
inlawrev-2303	481	23	delinquency	delinquency	NOUN
inlawrev-2303	481	24	penalties	penalty	NOUN
inlawrev-2303	481	25	.	.	PUNCT
inlawrev-2303	482	1	®	®	NOUN
inlawrev-2303	482	2	'	'	PUNCT
inlawrev-2303	482	3	it	it	PRON
inlawrev-2303	482	4	refused	refuse	VERB
inlawrev-2303	482	5	to	to	PART
inlawrev-2303	482	6	impute	impute	VERB
inlawrev-2303	482	7	the	the	DET
inlawrev-2303	482	8	acts	act	NOUN
inlawrev-2303	482	9	of	of	ADP
inlawrev-2303	482	10	the	the	DET
inlawrev-2303	482	11	attorney	attorney	NOUN
inlawrev-2303	482	12	to	to	ADP
inlawrev-2303	482	13	the	the	DET
inlawrev-2303	482	14	taxpayer	taxpayer	NOUN
inlawrev-2303	482	15	stating	state	VERB
inlawrev-2303	482	16	that	that	SCONJ
inlawrev-2303	482	17	to	to	PART
inlawrev-2303	482	18	do	do	VERB
inlawrev-2303	482	19	so	so	ADV
inlawrev-2303	482	20	would	would	AUX
inlawrev-2303	482	21	hold	hold	VERB
inlawrev-2303	482	22	the	the	DET
inlawrev-2303	482	23	executrix	executrix	NOUN
inlawrev-2303	482	24	to	to	ADP
inlawrev-2303	482	25	a	a	DET
inlawrev-2303	482	26	higher	high	ADJ
inlawrev-2303	482	27	standard	standard	NOUN
inlawrev-2303	482	28	of	of	ADP
inlawrev-2303	482	29	care	care	NOUN
inlawrev-2303	482	30	than	than	ADP
inlawrev-2303	482	31	that	that	PRON
inlawrev-2303	482	32	generally	generally	ADV
inlawrev-2303	482	33	required	require	VERB
inlawrev-2303	482	34	of	of	ADP
inlawrev-2303	482	35	laymen	layman	NOUN
inlawrev-2303	482	36	.	.	PUNCT
inlawrev-2303	482	37	'	'	PUNCT
inlawrev-2303	483	1	*	*	PUNCT
inlawrev-2303	483	2	therefore	therefore	ADV
inlawrev-2303	483	3	,	,	PUNCT
inlawrev-2303	483	4	the	the	DET
inlawrev-2303	483	5	court	court	NOUN
inlawrev-2303	483	6	determined	determine	VERB
inlawrev-2303	483	7	that	that	SCONJ
inlawrev-2303	483	8	reliance	reliance	NOUN
inlawrev-2303	483	9	upon	upon	SCONJ
inlawrev-2303	483	10	an	an	DET
inlawrev-2303	483	11	attorney	attorney	NOUN
inlawrev-2303	483	12	as	as	ADP
inlawrev-2303	483	13	reasonable	reasonable	ADJ
inlawrev-2303	483	14	cause	cause	NOUN
inlawrev-2303	483	15	applied	apply	VERB
inlawrev-2303	483	16	"	"	PUNCT
inlawrev-2303	483	17	to	to	ADP
inlawrev-2303	483	18	the	the	DET
inlawrev-2303	483	19	filing	filing	NOUN
inlawrev-2303	483	20	of	of	ADP
inlawrev-2303	483	21	tax	tax	NOUN
inlawrev-2303	483	22	returns	return	NOUN
inlawrev-2303	483	23	as	as	ADV
inlawrev-2303	483	24	well	well	ADV
inlawrev-2303	483	25	as	as	ADP
inlawrev-2303	483	26	to	to	ADP
inlawrev-2303	483	27	reliance	reliance	NOUN
inlawrev-2303	483	28	upon	upon	SCONJ
inlawrev-2303	483	29	technical	technical	ADJ
inlawrev-2303	483	30	advice	advice	NOUN
inlawrev-2303	483	31	in	in	ADP
inlawrev-2303	483	32	complicated	complicated	ADJ
inlawrev-2303	483	33	legal	legal	ADJ
inlawrev-2303	483	34	matters	matter	NOUN
inlawrev-2303	483	35	.	.	PUNCT
inlawrev-2303	484	1	"	"	PUNCT
inlawrev-2303	484	2	®	®	NOUN
inlawrev-2303	484	3	®	®	NOUN
inlawrev-2303	484	4	judge	judge	NOUN
inlawrev-2303	484	5	allen	allen	PROPN
inlawrev-2303	484	6	stated	state	VERB
inlawrev-2303	484	7	that	that	SCONJ
inlawrev-2303	484	8	the	the	DET
inlawrev-2303	484	9	ruling	ruling	NOUN
inlawrev-2303	484	10	was	be	AUX
inlawrev-2303	484	11	in	in	ADP
inlawrev-2303	484	12	accordance	accordance	NOUN
inlawrev-2303	484	13	with	with	ADP
inlawrev-2303	484	14	the	the	DET
inlawrev-2303	484	15	principle	principle	ADJ
inlawrev-2303	484	16	"	"	PUNCT
inlawrev-2303	484	17	56	56	NUM
inlawrev-2303	484	18	-	-	SYM
inlawrev-2303	484	19	2	2	NUM
inlawrev-2303	484	20	u.s	u.s	PROPN
inlawrev-2303	484	21	.	.	PROPN
inlawrev-2303	484	22	tax	tax	PROPN
inlawrev-2303	484	23	cas	cas	PROPN
inlawrev-2303	484	24	.	.	PROPN
inlawrev-2303	485	1	56,871	56,871	NUM
inlawrev-2303	485	2	(	(	PUNCT
inlawrev-2303	485	3	n.d	n.d	PROPN
inlawrev-2303	485	4	.	.	PROPN
inlawrev-2303	485	5	cal	cal	PROPN
inlawrev-2303	485	6	.	.	PUNCT
inlawrev-2303	486	1	1956	1956	NUM
inlawrev-2303	486	2	)	)	PUNCT
inlawrev-2303	487	1	,	,	PUNCT
inlawrev-2303	487	2	aff'd	aff'd	NOUN
inlawrev-2303	487	3	,	,	PUNCT
inlawrev-2303	487	4	245	245	NUM
inlawrev-2303	487	5	f.2d	f.2d	ADP
inlawrev-2303	487	6	582	582	NUM
inlawrev-2303	487	7	(	(	PUNCT
inlawrev-2303	487	8	9th	9th	ADJ
inlawrev-2303	487	9	cir	cir	NOUN
inlawrev-2303	487	10	.	.	PUNCT
inlawrev-2303	488	1	1957	1957	NUM
inlawrev-2303	488	2	)	)	PUNCT
inlawrev-2303	488	3	.	.	PUNCT
inlawrev-2303	489	1	"	"	PUNCT
inlawrev-2303	489	2	203	203	NUM
inlawrev-2303	489	3	f.2d	f.2d	NUM
inlawrev-2303	489	4	358	358	NUM
inlawrev-2303	489	5	(	(	PUNCT
inlawrev-2303	489	6	6th	6th	ADJ
inlawrev-2303	489	7	cir	cir	NOUN
inlawrev-2303	489	8	.	.	PROPN
inlawrev-2303	489	9	1953	1953	NUM
inlawrev-2303	489	10	)	)	PUNCT
inlawrev-2303	489	11	.	.	PUNCT
inlawrev-2303	490	1	°	°	ADP
inlawrev-2303	490	2	'	'	PART
inlawrev-2303	490	3	fis	fis	PROPN
inlawrev-2303	490	4	/	/	SYM
inlawrev-2303	490	5	c	c	PROPN
inlawrev-2303	490	6	has	have	AUX
inlawrev-2303	490	7	been	be	AUX
inlawrev-2303	490	8	distinguished	distinguish	VERB
inlawrev-2303	490	9	in	in	ADP
inlawrev-2303	490	10	estate	estate	NOUN
inlawrev-2303	490	11	of	of	ADP
inlawrev-2303	490	12	duttenhofer	duttenhofer	PROPN
inlawrev-2303	490	13	v.	v.	PROPN
inlawrev-2303	490	14	commissioner	commissioner	PROPN
inlawrev-2303	490	15	,	,	PUNCT
inlawrev-2303	490	16	49	49	NUM
inlawrev-2303	490	17	t.c	t.c	PROPN
inlawrev-2303	490	18	.	.	PROPN
inlawrev-2303	490	19	200	200	NUM
inlawrev-2303	490	20	(	(	PUNCT
inlawrev-2303	490	21	1967	1967	NUM
inlawrev-2303	490	22	)	)	PUNCT
inlawrev-2303	490	23	,	,	PUNCT
inlawrev-2303	490	24	aff'd	aff'd	NOUN
inlawrev-2303	490	25	per	per	ADP
inlawrev-2303	490	26	curiam	curiam	NOUN
inlawrev-2303	490	27	,	,	PUNCT
inlawrev-2303	490	28	410	410	NUM
inlawrev-2303	490	29	f.2d	f.2d	SYM
inlawrev-2303	490	30	302	302	NUM
inlawrev-2303	490	31	(	(	PUNCT
inlawrev-2303	490	32	6th	6th	ADJ
inlawrev-2303	490	33	cir	cir	NOUN
inlawrev-2303	490	34	.	.	PROPN
inlawrev-2303	490	35	1969	1969	NUM
inlawrev-2303	490	36	)	)	PUNCT
inlawrev-2303	490	37	;	;	PUNCT
inlawrev-2303	490	38	estate	estate	NOUN
inlawrev-2303	490	39	of	of	ADP
inlawrev-2303	490	40	mayer	mayer	PROPN
inlawrev-2303	490	41	v.	v.	PROPN
inlawrev-2303	490	42	commissioner	commissioner	PROPN
inlawrev-2303	490	43	,	,	PUNCT
inlawrev-2303	490	44	43	43	NUM
inlawrev-2303	490	45	t.c	t.c	PROPN
inlawrev-2303	490	46	.	.	PROPN
inlawrev-2303	491	1	403	403	NUM
inlawrev-2303	491	2	(	(	PUNCT
inlawrev-2303	491	3	1964	1964	NUM
inlawrev-2303	491	4	)	)	PUNCT
inlawrev-2303	491	5	,	,	PUNCT
inlawrev-2303	491	6	aff'd	aff'd	NOUN
inlawrev-2303	491	7	per	per	ADP
inlawrev-2303	491	8	curiam	curiam	NOUN
inlawrev-2303	491	9	,	,	PUNCT
inlawrev-2303	491	10	351	351	NUM
inlawrev-2303	491	11	f.2d	f.2d	SYM
inlawrev-2303	491	12	617	617	NUM
inlawrev-2303	491	13	(	(	PUNCT
inlawrev-2303	491	14	2d	2d	NUM
inlawrev-2303	491	15	cir	cir	NOUN
inlawrev-2303	491	16	.	.	PUNCT
inlawrev-2303	492	1	1965	1965	NUM
inlawrev-2303	492	2	)	)	PUNCT
inlawrev-2303	492	3	,	,	PUNCT
inlawrev-2303	492	4	cert	cert	NOUN
inlawrev-2303	492	5	,	,	PUNCT
inlawrev-2303	492	6	denied	deny	VERB
inlawrev-2303	492	7	,	,	PUNCT
inlawrev-2303	492	8	383	383	NUM
inlawrev-2303	492	9	u.s	u.s	PROPN
inlawrev-2303	492	10	.	.	PROPN
inlawrev-2303	492	11	935	935	NUM
inlawrev-2303	492	12	(	(	PUNCT
inlawrev-2303	492	13	1966	1966	NUM
inlawrev-2303	492	14	)	)	PUNCT
inlawrev-2303	492	15	;	;	PUNCT
inlawrev-2303	493	1	estate	estate	NOUN
inlawrev-2303	493	2	of	of	ADP
inlawrev-2303	493	3	devos	devos	PROPN
inlawrev-2303	493	4	v.	v.	PROPN
inlawrev-2303	493	5	commissioner	commissioner	PROPN
inlawrev-2303	493	6	,	,	PUNCT
inlawrev-2303	493	7	34	34	NUM
inlawrev-2303	493	8	t.c.m	t.c.m	NOUN
inlawrev-2303	493	9	.	.	PUNCT
inlawrev-2303	494	1	(	(	PUNCT
inlawrev-2303	494	2	cch	cch	PROPN
inlawrev-2303	494	3	)	)	PUNCT
inlawrev-2303	494	4	933	933	NUM
inlawrev-2303	494	5	(	(	PUNCT
inlawrev-2303	494	6	1975	1975	NUM
inlawrev-2303	494	7	)	)	PUNCT
inlawrev-2303	494	8	;	;	PUNCT
inlawrev-2303	494	9	estate	estate	NOUN
inlawrev-2303	494	10	of	of	ADP
inlawrev-2303	494	11	geraci	geraci	NOUN
inlawrev-2303	494	12	v.	v.	ADP
inlawrev-2303	494	13	commissioner	commissioner	NOUN
inlawrev-2303	494	14	,	,	PUNCT
inlawrev-2303	494	15	32	32	NUM
inlawrev-2303	494	16	t.c.m	t.c.m	NOUN
inlawrev-2303	494	17	.	.	PUNCT
inlawrev-2303	495	1	(	(	PUNCT
inlawrev-2303	495	2	cch	cch	NOUN
inlawrev-2303	495	3	)	)	PUNCT
inlawrev-2303	495	4	424	424	NUM
inlawrev-2303	495	5	(	(	PUNCT
inlawrev-2303	495	6	1973	1973	NUM
inlawrev-2303	495	7	)	)	PUNCT
inlawrev-2303	495	8	,	,	PUNCT
inlawrev-2303	495	9	aff'd	aff'd	NOUN
inlawrev-2303	495	10	per	per	ADP
inlawrev-2303	495	11	curiam	curiam	NOUN
inlawrev-2303	495	12	,	,	PUNCT
inlawrev-2303	495	13	502	502	NUM
inlawrev-2303	495	14	f.2d	f.2d	NOUN
inlawrev-2303	495	15	1148	1148	NUM
inlawrev-2303	495	16	(	(	PUNCT
inlawrev-2303	495	17	6th	6th	ADJ
inlawrev-2303	495	18	cir	cir	NOUN
inlawrev-2303	495	19	.	.	PROPN
inlawrev-2303	495	20	1974	1974	NUM
inlawrev-2303	495	21	)	)	PUNCT
inlawrev-2303	495	22	,	,	PUNCT
inlawrev-2303	495	23	cert	cert	NOUN
inlawrev-2303	495	24	,	,	PUNCT
inlawrev-2303	495	25	denied	deny	VERB
inlawrev-2303	495	26	,	,	PUNCT
inlawrev-2303	495	27	420	420	NUM
inlawrev-2303	495	28	u.s	u.s	PROPN
inlawrev-2303	495	29	.	.	PROPN
inlawrev-2303	495	30	992	992	NUM
inlawrev-2303	495	31	(	(	PUNCT
inlawrev-2303	495	32	1975	1975	NUM
inlawrev-2303	495	33	)	)	PUNCT
inlawrev-2303	495	34	;	;	PUNCT
inlawrev-2303	495	35	estate	estate	NOUN
inlawrev-2303	495	36	of	of	ADP
inlawrev-2303	495	37	rose	rise	VERB
inlawrev-2303	495	38	v.	v.	ADP
inlawrev-2303	495	39	commissioner	commissioner	NOUN
inlawrev-2303	495	40	,	,	PUNCT
inlawrev-2303	495	41	32	32	NUM
inlawrev-2303	495	42	t.c.m	t.c.m	NOUN
inlawrev-2303	495	43	.	.	PUNCT
inlawrev-2303	496	1	(	(	PUNCT
inlawrev-2303	496	2	cch	cch	NOUN
inlawrev-2303	496	3	)	)	PUNCT
inlawrev-2303	496	4	461	461	NUM
inlawrev-2303	496	5	(	(	PUNCT
inlawrev-2303	496	6	1973	1973	NUM
inlawrev-2303	496	7	)	)	PUNCT
inlawrev-2303	496	8	;	;	PUNCT
inlawrev-2303	496	9	estate	estate	NOUN
inlawrev-2303	496	10	of	of	ADP
inlawrev-2303	496	11	lewis	lewis	PROPN
inlawrev-2303	496	12	v.	v.	PROPN
inlawrev-2303	496	13	commissioner	commissioner	PROPN
inlawrev-2303	496	14	,	,	PUNCT
inlawrev-2303	496	15	22	22	NUM
inlawrev-2303	496	16	t.c.m	t.c.m	NOUN
inlawrev-2303	496	17	.	.	PUNCT
inlawrev-2303	497	1	(	(	PUNCT
inlawrev-2303	497	2	cch	cch	NOUN
inlawrev-2303	497	3	)	)	PUNCT
inlawrev-2303	497	4	1732	1732	NUM
inlawrev-2303	497	5	(	(	PUNCT
inlawrev-2303	497	6	1963	1963	NUM
inlawrev-2303	497	7	)	)	PUNCT
inlawrev-2303	497	8	.	.	PUNCT
inlawrev-2303	498	1	"	"	PUNCT
inlawrev-2303	498	2	•timely	•timely	ADV
inlawrev-2303	498	3	mailed	mail	VERB
inlawrev-2303	498	4	is	be	AUX
inlawrev-2303	498	5	now	now	ADV
inlawrev-2303	498	6	timely	timely	ADV
inlawrev-2303	498	7	filed	file	VERB
inlawrev-2303	498	8	.	.	PUNCT
inlawrev-2303	499	1	i.r.c	i.r.c	NOUN
inlawrev-2303	499	2	.	.	PUNCT
inlawrev-2303	500	1	§	§	PROPN
inlawrev-2303	500	2	7502	7502	NUM
inlawrev-2303	500	3	.	.	PUNCT
inlawrev-2303	501	1	"	"	PUNCT
inlawrev-2303	501	2	c/.	c/.	PROPN
inlawrev-2303	501	3	dayton	dayton	PROPN
inlawrev-2303	501	4	bronze	bronze	PROPN
inlawrev-2303	501	5	bearing	bearing	PROPN
inlawrev-2303	501	6	co.	co.	PROPN
inlawrev-2303	501	7	v.	v.	ADP
inlawrev-2303	501	8	gilligan	gilligan	PROPN
inlawrev-2303	501	9	,	,	PUNCT
inlawrev-2303	501	10	281	281	NUM
inlawrev-2303	501	11	f.	f.	NOUN
inlawrev-2303	501	12	709	709	NUM
inlawrev-2303	501	13	(	(	PUNCT
inlawrev-2303	501	14	6th	6th	ADJ
inlawrev-2303	501	15	cir	cir	NOUN
inlawrev-2303	501	16	.	.	PUNCT
inlawrev-2303	501	17	)	)	PUNCT
inlawrev-2303	501	18	,	,	PUNCT
inlawrev-2303	501	19	cert	cert	NOUN
inlawrev-2303	501	20	,	,	PUNCT
inlawrev-2303	501	21	denied	deny	VERB
inlawrev-2303	501	22	sub	sub	PROPN
inlawrev-2303	501	23	nom	nom	PROPN
inlawrev-2303	501	24	.	.	PROPN
inlawrev-2303	501	25	dayton	dayton	PROPN
inlawrev-2303	501	26	brass	brass	PROPN
inlawrev-2303	501	27	castings	castings	PROPN
inlawrev-2303	501	28	co.	co.	PROPN
inlawrev-2303	501	29	v.	v.	ADP
inlawrev-2303	501	30	gilligan	gilligan	NOUN
inlawrev-2303	501	31	,	,	PUNCT
inlawrev-2303	501	32	258	258	NUM
inlawrev-2303	501	33	u.s	u.s	PROPN
inlawrev-2303	501	34	.	.	PROPN
inlawrev-2303	501	35	619	619	NUM
inlawrev-2303	501	36	(	(	PUNCT
inlawrev-2303	501	37	1922	1922	NUM
inlawrev-2303	501	38	)	)	PUNCT
inlawrev-2303	501	39	(	(	PUNCT
inlawrev-2303	501	40	attorney	attorney	NOUN
inlawrev-2303	501	41	advised	advise	VERB
inlawrev-2303	501	42	the	the	DET
inlawrev-2303	501	43	company	company	NOUN
inlawrev-2303	501	44	it	it	PRON
inlawrev-2303	501	45	was	be	AUX
inlawrev-2303	501	46	not	not	PART
inlawrev-2303	501	47	subject	subject	ADJ
inlawrev-2303	501	48	to	to	ADP
inlawrev-2303	501	49	munitions	munition	NOUN
inlawrev-2303	501	50	tax	tax	NOUN
inlawrev-2303	501	51	)	)	PUNCT
inlawrev-2303	501	52	;	;	PUNCT
inlawrev-2303	501	53	haywood	haywood	PROPN
inlawrev-2303	501	54	lumber	lumber	PROPN
inlawrev-2303	501	55	&	&	CCONJ
inlawrev-2303	501	56	mining	mining	PROPN
inlawrev-2303	501	57	co.	co.	PROPN
inlawrev-2303	501	58	v.	v.	PROPN
inlawrev-2303	501	59	commissioner	commissioner	PROPN
inlawrev-2303	501	60	,	,	PUNCT
inlawrev-2303	501	61	178	178	NUM
inlawrev-2303	501	62	f.2d	f.2d	SYM
inlawrev-2303	501	63	769	769	NUM
inlawrev-2303	501	64	(	(	PUNCT
inlawrev-2303	501	65	2d	2d	NUM
inlawrev-2303	501	66	cir	cir	NOUN
inlawrev-2303	501	67	.	.	PROPN
inlawrev-2303	501	68	1950	1950	NUM
inlawrev-2303	501	69	)	)	PUNCT
inlawrev-2303	501	70	;	;	PUNCT
inlawrev-2303	501	71	orient	orient	PROPN
inlawrev-2303	501	72	inv	inv	PROPN
inlawrev-2303	501	73	.	.	PUNCT
inlawrev-2303	501	74	&	&	CCONJ
inlawrev-2303	501	75	fin	fin	PROPN
inlawrev-2303	501	76	.	.	PUNCT
inlawrev-2303	501	77	co.	co.	PROPN
inlawrev-2303	502	1	v.	v.	PROPN
inlawrev-2303	502	2	commissioner	commissioner	PROPN
inlawrev-2303	502	3	,	,	PUNCT
inlawrev-2303	502	4	166	166	NUM
inlawrev-2303	502	5	f.2d	f.2d	ADP
inlawrev-2303	502	6	601	601	NUM
inlawrev-2303	502	7	(	(	PUNCT
inlawrev-2303	502	8	d.c	d.c	PROPN
inlawrev-2303	502	9	.	.	PROPN
inlawrev-2303	502	10	cir	cir	PROPN
inlawrev-2303	502	11	.	.	PROPN
inlawrev-2303	502	12	1948	1948	NUM
inlawrev-2303	502	13	)	)	PUNCT
inlawrev-2303	502	14	(	(	PUNCT
inlawrev-2303	502	15	the	the	DET
inlawrev-2303	502	16	accountant	accountant	NOUN
inlawrev-2303	502	17	decided	decide	VERB
inlawrev-2303	502	18	that	that	SCONJ
inlawrev-2303	502	19	the	the	DET
inlawrev-2303	502	20	taxpayer	taxpayer	NOUN
inlawrev-2303	502	21	was	be	AUX
inlawrev-2303	502	22	not	not	PART
inlawrev-2303	502	23	a	a	DET
inlawrev-2303	502	24	personal	personal	ADJ
inlawrev-2303	502	25	holding	hold	VERB
inlawrev-2303	502	26	company	company	NOUN
inlawrev-2303	502	27	)	)	PUNCT
inlawrev-2303	502	28	;	;	PUNCT
inlawrev-2303	503	1	c.f	c.f	PROPN
inlawrev-2303	503	2	.	.	PROPN
inlawrev-2303	503	3	lindback	lindback	PROPN
inlawrev-2303	503	4	foundt'n	foundt'n	PROPN
inlawrev-2303	503	5	v.	v.	ADP
inlawrev-2303	503	6	commissioner	commissioner	NOUN
inlawrev-2303	503	7	,	,	PUNCT
inlawrev-2303	503	8	4	4	NUM
inlawrev-2303	503	9	t.c	t.c	PROPN
inlawrev-2303	503	10	.	.	PROPN
inlawrev-2303	503	11	652	652	NUM
inlawrev-2303	503	12	(	(	PUNCT
inlawrev-2303	503	13	1945	1945	NUM
inlawrev-2303	503	14	)	)	PUNCT
inlawrev-2303	503	15	(	(	PUNCT
inlawrev-2303	503	16	lawyer	lawyer	NOUN
inlawrev-2303	503	17	informed	inform	VERB
inlawrev-2303	503	18	the	the	DET
inlawrev-2303	503	19	foundation	foundation	NOUN
inlawrev-2303	503	20	that	that	PRON
inlawrev-2303	503	21	it	it	PRON
inlawrev-2303	503	22	was	be	AUX
inlawrev-2303	503	23	not	not	PART
inlawrev-2303	503	24	required	require	VERB
inlawrev-2303	503	25	to	to	PART
inlawrev-2303	503	26	file	file	VERB
inlawrev-2303	503	27	income	income	NOUN
inlawrev-2303	503	28	tax	tax	NOUN
inlawrev-2303	503	29	returns	return	NOUN
inlawrev-2303	503	30	because	because	SCONJ
inlawrev-2303	503	31	it	it	PRON
inlawrev-2303	503	32	was	be	AUX
inlawrev-2303	503	33	an	an	DET
inlawrev-2303	503	34	exempt	exempt	ADJ
inlawrev-2303	503	35	organization	organization	NOUN
inlawrev-2303	503	36	)	)	PUNCT
inlawrev-2303	503	37	;	;	PUNCT
inlawrev-2303	504	1	brooklyn	brooklyn	PROPN
inlawrev-2303	504	2	&	&	CCONJ
inlawrev-2303	504	3	richmond	richmond	PROPN
inlawrev-2303	504	4	ferry	ferry	PROPN
inlawrev-2303	504	5	co.	co.	PROPN
inlawrev-2303	505	1	v.	v.	PROPN
inlawrev-2303	505	2	commissioner	commissioner	PROPN
inlawrev-2303	505	3	,	,	PUNCT
inlawrev-2303	505	4	9	9	NUM
inlawrev-2303	505	5	t.c	t.c	PROPN
inlawrev-2303	505	6	.	.	PROPN
inlawrev-2303	505	7	865	865	NUM
inlawrev-2303	505	8	(	(	PUNCT
inlawrev-2303	505	9	1947	1947	NUM
inlawrev-2303	505	10	)	)	PUNCT
inlawrev-2303	505	11	,	,	PUNCT
inlawrev-2303	505	12	aff'd	aff'd	NOUN
inlawrev-2303	505	13	,	,	PUNCT
inlawrev-2303	505	14	171	171	NUM
inlawrev-2303	505	15	f.2d	f.2d	ADP
inlawrev-2303	505	16	616	616	NUM
inlawrev-2303	505	17	(	(	PUNCT
inlawrev-2303	505	18	2d	2d	NUM
inlawrev-2303	505	19	cir	cir	NOUN
inlawrev-2303	505	20	.	.	PUNCT
inlawrev-2303	505	21	1948	1948	NUM
inlawrev-2303	505	22	)	)	PUNCT
inlawrev-2303	505	23	,	,	PUNCT
inlawrev-2303	505	24	cert	cert	NOUN
inlawrev-2303	505	25	,	,	PUNCT
inlawrev-2303	505	26	denied	deny	VERB
inlawrev-2303	505	27	,	,	PUNCT
inlawrev-2303	506	1	336	336	NUM
inlawrev-2303	506	2	u.s	u.s	PROPN
inlawrev-2303	506	3	.	.	PROPN
inlawrev-2303	506	4	968	968	NUM
inlawrev-2303	506	5	(	(	PUNCT
inlawrev-2303	506	6	1949	1949	NUM
inlawrev-2303	506	7	)	)	PUNCT
inlawrev-2303	506	8	(	(	PUNCT
inlawrev-2303	506	9	accountant	accountant	NOUN
inlawrev-2303	506	10	advised	advise	VERB
inlawrev-2303	506	11	the	the	DET
inlawrev-2303	506	12	taxpayer	taxpayer	NOUN
inlawrev-2303	506	13	that	that	SCONJ
inlawrev-2303	506	14	it	it	PRON
inlawrev-2303	506	15	was	be	AUX
inlawrev-2303	506	16	not	not	PART
inlawrev-2303	506	17	required	require	VERB
inlawrev-2303	506	18	to	to	PART
inlawrev-2303	506	19	file	file	VERB
inlawrev-2303	506	20	an	an	DET
inlawrev-2303	506	21	excess	excess	ADJ
inlawrev-2303	506	22	profits	profit	NOUN
inlawrev-2303	506	23	tax	tax	NOUN
inlawrev-2303	506	24	return	return	NOUN
inlawrev-2303	506	25	)	)	PUNCT
inlawrev-2303	506	26	;	;	PUNCT
inlawrev-2303	506	27	safety	safety	NOUN
inlawrev-2303	506	28	tube	tube	PROPN
inlawrev-2303	506	29	corp	corp	PROPN
inlawrev-2303	506	30	.	.	PROPN
inlawrev-2303	507	1	v.	v.	PROPN
inlawrev-2303	507	2	commissioner	commissioner	PROPN
inlawrev-2303	507	3	,	,	PUNCT
inlawrev-2303	507	4	8	8	NUM
inlawrev-2303	507	5	t.c	t.c	PROPN
inlawrev-2303	507	6	.	.	PROPN
inlawrev-2303	507	7	757	757	NUM
inlawrev-2303	507	8	(	(	PUNCT
inlawrev-2303	507	9	1947	1947	NUM
inlawrev-2303	507	10	)	)	PUNCT
inlawrev-2303	507	11	,	,	PUNCT
inlawrev-2303	507	12	aff'd	aff'd	NOUN
inlawrev-2303	507	13	,	,	PUNCT
inlawrev-2303	507	14	168	168	NUM
inlawrev-2303	507	15	f.2d	f.2d	NOUN
inlawrev-2303	507	16	787	787	NUM
inlawrev-2303	507	17	(	(	PUNCT
inlawrev-2303	507	18	6th	6th	ADJ
inlawrev-2303	507	19	cir	cir	NOUN
inlawrev-2303	507	20	.	.	PUNCT
inlawrev-2303	507	21	1948	1948	NUM
inlawrev-2303	507	22	)	)	PUNCT
inlawrev-2303	508	1	(	(	PUNCT
inlawrev-2303	508	2	attorney	attorney	NOUN
inlawrev-2303	508	3	indicated	indicate	VERB
inlawrev-2303	508	4	to	to	ADP
inlawrev-2303	508	5	the	the	DET
inlawrev-2303	508	6	business	business	NOUN
inlawrev-2303	508	7	that	that	PRON
inlawrev-2303	508	8	it	it	PRON
inlawrev-2303	508	9	was	be	AUX
inlawrev-2303	508	10	not	not	PART
inlawrev-2303	508	11	a	a	DET
inlawrev-2303	508	12	personal	personal	ADJ
inlawrev-2303	508	13	holding	hold	VERB
inlawrev-2303	508	14	company	company	NOUN
inlawrev-2303	508	15	)	)	PUNCT
inlawrev-2303	508	16	;	;	PUNCT
inlawrev-2303	508	17	houk	houk	PROPN
inlawrev-2303	508	18	v.	v.	ADP
inlawrev-2303	508	19	commissioner	commissioner	PROPN
inlawrev-2303	508	20	,	,	PUNCT
inlawrev-2303	508	21	6	6	NUM
inlawrev-2303	508	22	t.c.m	t.c.m	NOUN
inlawrev-2303	508	23	.	.	PUNCT
inlawrev-2303	509	1	(	(	PUNCT
inlawrev-2303	509	2	cch	cch	NOUN
inlawrev-2303	509	3	)	)	PUNCT
inlawrev-2303	509	4	761	761	NUM
inlawrev-2303	509	5	(	(	PUNCT
inlawrev-2303	509	6	1947	1947	NUM
inlawrev-2303	509	7	)	)	PUNCT
inlawrev-2303	509	8	(	(	PUNCT
inlawrev-2303	509	9	attorney	attorney	NOUN
inlawrev-2303	509	10	told	tell	VERB
inlawrev-2303	509	11	the	the	DET
inlawrev-2303	509	12	taxpayer	taxpayer	NOUN
inlawrev-2303	509	13	that	that	PRON
inlawrev-2303	509	14	income	income	NOUN
inlawrev-2303	509	15	from	from	ADP
inlawrev-2303	509	16	a	a	DET
inlawrev-2303	509	17	trust	trust	NOUN
inlawrev-2303	509	18	was	be	AUX
inlawrev-2303	509	19	not	not	PART
inlawrev-2303	509	20	taxable	taxable	ADJ
inlawrev-2303	509	21	)	)	PUNCT
inlawrev-2303	509	22	.	.	PUNCT
inlawrev-2303	510	1	•tisk	•tisk	PROPN
inlawrev-2303	510	2	v	v	NOUN
inlawrev-2303	510	3	,	,	PUNCT
inlawrev-2303	510	4	commissioner	commissioner	NOUN
inlawrev-2303	510	5	,	,	PUNCT
inlawrev-2303	510	6	203	203	NUM
inlawrev-2303	510	7	f.2d	f.2d	NOUN
inlawrev-2303	510	8	at	at	ADP
inlawrev-2303	510	9	359	359	NUM
inlawrev-2303	510	10	(	(	PUNCT
inlawrev-2303	510	11	citing	cite	VERB
inlawrev-2303	510	12	haywood	haywood	PROPN
inlawrev-2303	510	13	lumber	lumber	PROPN
inlawrev-2303	510	14	&	&	CCONJ
inlawrev-2303	510	15	mining	mining	PROPN
inlawrev-2303	510	16	co.	co.	PROPN
inlawrev-2303	510	17	v.	v.	PROPN
inlawrev-2303	510	18	commissioner	commissioner	PROPN
inlawrev-2303	510	19	,	,	PUNCT
inlawrev-2303	510	20	178	178	NUM
inlawrev-2303	510	21	f.2d	f.2d	SYM
inlawrev-2303	510	22	769	769	NUM
inlawrev-2303	510	23	(	(	PUNCT
inlawrev-2303	510	24	2d	2d	NUM
inlawrev-2303	510	25	cir	cir	NOUN
inlawrev-2303	510	26	.	.	PROPN
inlawrev-2303	510	27	1950	1950	NUM
inlawrev-2303	510	28	)	)	PUNCT
inlawrev-2303	510	29	)	)	PUNCT
inlawrev-2303	510	30	.	.	PUNCT
inlawrev-2303	511	1	»	»	PUNCT
inlawrev-2303	511	2	^03	^03	X
inlawrev-2303	511	3	f.2d	f.2d	X
inlawrev-2303	511	4	at	at	ADP
inlawrev-2303	511	5	360	360	NUM
inlawrev-2303	511	6	.	.	PUNCT
inlawrev-2303	511	7	636	636	NUM
inlawrev-2303	511	8	indiana	indiana	PROPN
inlawrev-2303	511	9	la	la	PROPN
inlawrev-2303	511	10	w	w	PROPN
inlawrev-2303	511	11	review	review	PROPN
inlawrev-2303	511	12	[	[	X
inlawrev-2303	511	13	vol	vol	NOUN
inlawrev-2303	511	14	.	.	PUNCT
inlawrev-2303	512	1	11:621	11:621	NUM
inlawrev-2303	512	2	that	that	SCONJ
inlawrev-2303	512	3	penalties	penalty	NOUN
inlawrev-2303	512	4	were	be	AUX
inlawrev-2303	512	5	to	to	PART
inlawrev-2303	512	6	be	be	AUX
inlawrev-2303	512	7	imposed	impose	VERB
inlawrev-2303	512	8	upon	upon	SCONJ
inlawrev-2303	512	9	conduct	conduct	NOUN
inlawrev-2303	512	10	which	which	PRON
inlawrev-2303	512	11	was	be	AUX
inlawrev-2303	512	12	voluntary	voluntary	ADJ
inlawrev-2303	512	13	,	,	PUNCT
inlawrev-2303	512	14	rather	rather	ADV
inlawrev-2303	512	15	than	than	ADP
inlawrev-2303	512	16	accidental	accidental	ADJ
inlawrev-2303	512	17	or	or	CCONJ
inlawrev-2303	512	18	resulting	result	VERB
inlawrev-2303	512	19	from	from	ADP
inlawrev-2303	512	20	innocent	innocent	ADJ
inlawrev-2303	512	21	errors/	errors/	NUM
inlawrev-2303	512	22	"	"	PUNCT
inlawrev-2303	512	23	"	"	PUNCT
inlawrev-2303	512	24	in	in	ADP
inlawrev-2303	512	25	estate	estate	NOUN
inlawrev-2303	512	26	of	of	ADP
inlawrev-2303	512	27	duttenhofer	duttenhofer	PROPN
inlawrev-2303	512	28	v.	v.	ADP
inlawrev-2303	512	29	commissioner,^"^	commissioner,^"^	PROPN
inlawrev-2303	513	1	the	the	DET
inlawrev-2303	513	2	decedent	decedent	NOUN
inlawrev-2303	513	3	died	die	VERB
inlawrev-2303	513	4	on	on	ADP
inlawrev-2303	513	5	february	february	PROPN
inlawrev-2303	513	6	22	22	NUM
inlawrev-2303	513	7	,	,	PUNCT
inlawrev-2303	513	8	1963	1963	NUM
inlawrev-2303	513	9	.	.	PUNCT
inlawrev-2303	514	1	the	the	DET
inlawrev-2303	514	2	estate	estate	NOUN
inlawrev-2303	514	3	tax	tax	NOUN
inlawrev-2303	514	4	return	return	NOUN
inlawrev-2303	514	5	was	be	AUX
inlawrev-2303	514	6	due	due	ADJ
inlawrev-2303	514	7	on	on	ADP
inlawrev-2303	514	8	may	may	PROPN
inlawrev-2303	514	9	22	22	NUM
inlawrev-2303	514	10	,	,	PUNCT
inlawrev-2303	514	11	1964	1964	NUM
inlawrev-2303	514	12	,	,	PUNCT
inlawrev-2303	514	13	and	and	CCONJ
inlawrev-2303	514	14	was	be	AUX
inlawrev-2303	514	15	filed	file	VERB
inlawrev-2303	514	16	on	on	ADP
inlawrev-2303	514	17	october	october	PROPN
inlawrev-2303	514	18	27	27	NUM
inlawrev-2303	514	19	,	,	PUNCT
inlawrev-2303	514	20	1964	1964	NUM
inlawrev-2303	514	21	.	.	PUNCT
inlawrev-2303	515	1	one	one	NUM
inlawrev-2303	515	2	of	of	ADP
inlawrev-2303	515	3	the	the	DET
inlawrev-2303	515	4	co	co	NOUN
inlawrev-2303	515	5	-	-	NOUN
inlawrev-2303	515	6	executors	executor	NOUN
inlawrev-2303	515	7	was	be	AUX
inlawrev-2303	515	8	the	the	DET
inlawrev-2303	515	9	brother	brother	NOUN
inlawrev-2303	515	10	of	of	ADP
inlawrev-2303	515	11	the	the	DET
inlawrev-2303	515	12	decedent	decedent	NOUN
inlawrev-2303	515	13	,	,	PUNCT
inlawrev-2303	515	14	who	who	PRON
inlawrev-2303	515	15	was	be	AUX
inlawrev-2303	515	16	seventy	seventy	NUM
inlawrev-2303	515	17	-	-	PUNCT
inlawrev-2303	515	18	seven	seven	NUM
inlawrev-2303	515	19	,	,	PUNCT
inlawrev-2303	515	20	had	have	VERB
inlawrev-2303	515	21	four	four	NUM
inlawrev-2303	515	22	years	year	NOUN
inlawrev-2303	515	23	of	of	ADP
inlawrev-2303	515	24	formal	formal	ADJ
inlawrev-2303	515	25	education	education	NOUN
inlawrev-2303	515	26	,	,	PUNCT
inlawrev-2303	515	27	and	and	CCONJ
inlawrev-2303	515	28	was	be	AUX
inlawrev-2303	515	29	a	a	DET
inlawrev-2303	515	30	factory	factory	NOUN
inlawrev-2303	515	31	employee	employee	NOUN
inlawrev-2303	515	32	.	.	PUNCT
inlawrev-2303	516	1	the	the	DET
inlawrev-2303	516	2	other	other	ADJ
inlawrev-2303	516	3	coexecutor	coexecutor	NOUN
inlawrev-2303	516	4	was	be	AUX
inlawrev-2303	516	5	the	the	DET
inlawrev-2303	516	6	president	president	NOUN
inlawrev-2303	516	7	of	of	ADP
inlawrev-2303	516	8	a	a	DET
inlawrev-2303	516	9	corporation	corporation	NOUN
inlawrev-2303	516	10	,	,	PUNCT
inlawrev-2303	516	11	a	a	DET
inlawrev-2303	516	12	high	high	ADJ
inlawrev-2303	516	13	school	school	NOUN
inlawrev-2303	516	14	graduate	graduate	NOUN
inlawrev-2303	516	15	,	,	PUNCT
inlawrev-2303	516	16	and	and	CCONJ
inlawrev-2303	516	17	thirty	thirty	NUM
inlawrev-2303	516	18	-	-	PUNCT
inlawrev-2303	516	19	eight	eight	NUM
inlawrev-2303	516	20	years	year	NOUN
inlawrev-2303	516	21	old	old	ADJ
inlawrev-2303	516	22	.	.	PUNCT
inlawrev-2303	517	1	they	they	PRON
inlawrev-2303	517	2	hiretl	hiretl	VERB
inlawrev-2303	517	3	an	an	DET
inlawrev-2303	517	4	attorney	attorney	NOUN
inlawrev-2303	517	5	,	,	PUNCT
inlawrev-2303	517	6	who	who	PRON
inlawrev-2303	517	7	had	have	VERB
inlawrev-2303	517	8	twenty	twenty	NUM
inlawrev-2303	517	9	years	year	NOUN
inlawrev-2303	517	10	experience	experience	NOUN
inlawrev-2303	517	11	,	,	PUNCT
inlawrev-2303	517	12	with	with	ADP
inlawrev-2303	517	13	whom	whom	PRON
inlawrev-2303	517	14	they	they	PRON
inlawrev-2303	517	15	had	have	AUX
inlawrev-2303	517	16	had	have	VERB
inlawrev-2303	517	17	only	only	ADV
inlawrev-2303	517	18	minimal	minimal	ADJ
inlawrev-2303	517	19	contact	contact	NOUN
inlawrev-2303	517	20	before	before	ADP
inlawrev-2303	517	21	the	the	DET
inlawrev-2303	517	22	decedent	decedent	NOUN
inlawrev-2303	517	23	's	's	PART
inlawrev-2303	517	24	death	death	NOUN
inlawrev-2303	517	25	.	.	PUNCT
inlawrev-2303	518	1	an	an	DET
inlawrev-2303	518	2	estate	estate	NOUN
inlawrev-2303	518	3	tax	tax	NOUN
inlawrev-2303	518	4	preliminary	preliminary	ADJ
inlawrev-2303	518	5	notice	notice	NOUN
inlawrev-2303	518	6	was	be	AUX
inlawrev-2303	518	7	filed	file	VERB
inlawrev-2303	518	8	.	.	PUNCT
inlawrev-2303	519	1	the	the	DET
inlawrev-2303	519	2	attorney	attorney	NOUN
inlawrev-2303	519	3	controlled	control	VERB
inlawrev-2303	519	4	the	the	DET
inlawrev-2303	519	5	administration	administration	NOUN
inlawrev-2303	519	6	of	of	ADP
inlawrev-2303	519	7	the	the	DET
inlawrev-2303	519	8	estate	estate	NOUN
inlawrev-2303	519	9	.	.	PUNCT
inlawrev-2303	520	1	on	on	ADP
inlawrev-2303	520	2	september	september	PROPN
inlawrev-2303	520	3	16	16	NUM
inlawrev-2303	520	4	,	,	PUNCT
inlawrev-2303	520	5	1964	1964	NUM
inlawrev-2303	520	6	,	,	PUNCT
inlawrev-2303	520	7	he	he	PRON
inlawrev-2303	520	8	requested	request	VERB
inlawrev-2303	520	9	an	an	DET
inlawrev-2303	520	10	extension	extension	NOUN
inlawrev-2303	520	11	of	of	ADP
inlawrev-2303	520	12	time	time	NOUN
inlawrev-2303	520	13	in	in	ADP
inlawrev-2303	520	14	which	which	PRON
inlawrev-2303	520	15	to	to	PART
inlawrev-2303	520	16	file	file	VERB
inlawrev-2303	520	17	the	the	DET
inlawrev-2303	520	18	estate	estate	NOUN
inlawrev-2303	520	19	tax	tax	NOUN
inlawrev-2303	520	20	return	return	NOUN
inlawrev-2303	520	21	,	,	PUNCT
inlawrev-2303	520	22	but	but	CCONJ
inlawrev-2303	520	23	the	the	DET
inlawrev-2303	520	24	request	request	NOUN
inlawrev-2303	520	25	was	be	AUX
inlawrev-2303	520	26	denied	deny	VERB
inlawrev-2303	520	27	.	.	PUNCT
inlawrev-2303	521	1	"^	"^	PUNCT
inlawrev-2303	521	2	the	the	DET
inlawrev-2303	521	3	court	court	NOUN
inlawrev-2303	521	4	found	find	VERB
inlawrev-2303	521	5	that	that	SCONJ
inlawrev-2303	521	6	the	the	DET
inlawrev-2303	521	7	co	co	NOUN
inlawrev-2303	521	8	-	-	NOUN
inlawrev-2303	521	9	executors	executor	NOUN
inlawrev-2303	521	10	made	make	VERB
inlawrev-2303	521	11	no	no	DET
inlawrev-2303	521	12	effort	effort	NOUN
inlawrev-2303	521	13	to	to	PART
inlawrev-2303	521	14	determine	determine	VERB
inlawrev-2303	521	15	their	their	PRON
inlawrev-2303	521	16	duties	duty	NOUN
inlawrev-2303	521	17	and	and	CCONJ
inlawrev-2303	521	18	completely	completely	ADV
inlawrev-2303	521	19	abdicated	abdicate	VERB
inlawrev-2303	521	20	their	their	PRON
inlawrev-2303	521	21	responsibilities	responsibility	NOUN
inlawrev-2303	521	22	to	to	ADP
inlawrev-2303	521	23	the	the	DET
inlawrev-2303	521	24	attorney	attorney	NOUN
inlawrev-2303	521	25	.	.	PUNCT
inlawrev-2303	522	1	it	it	PRON
inlawrev-2303	522	2	stated	state	VERB
inlawrev-2303	522	3	that	that	SCONJ
inlawrev-2303	522	4	a	a	DET
inlawrev-2303	522	5	personal	personal	ADJ
inlawrev-2303	522	6	representative	representative	NOUN
inlawrev-2303	522	7	who	who	PRON
inlawrev-2303	522	8	knows	know	VERB
inlawrev-2303	522	9	a	a	DET
inlawrev-2303	522	10	return	return	NOUN
inlawrev-2303	522	11	is	be	AUX
inlawrev-2303	522	12	required	require	VERB
inlawrev-2303	522	13	must	must	AUX
inlawrev-2303	522	14	determine	determine	VERB
inlawrev-2303	522	15	the	the	DET
inlawrev-2303	522	16	due	due	ADJ
inlawrev-2303	522	17	date	date	NOUN
inlawrev-2303	522	18	and	and	CCONJ
inlawrev-2303	522	19	see	see	VERB
inlawrev-2303	522	20	to	to	ADP
inlawrev-2303	522	21	it	it	PRON
inlawrev-2303	522	22	that	that	SCONJ
inlawrev-2303	522	23	the	the	DET
inlawrev-2303	522	24	attorney	attorney	NOUN
inlawrev-2303	522	25	is	be	AUX
inlawrev-2303	522	26	diligent.^	diligent.^	NOUN
inlawrev-2303	522	27	"	"	PUNCT
inlawrev-2303	522	28	'	'	PUNCT
inlawrev-2303	522	29	the	the	DET
inlawrev-2303	522	30	co	co	NOUN
inlawrev-2303	522	31	-	-	NOUN
inlawrev-2303	522	32	executors	executor	NOUN
inlawrev-2303	522	33	contended	contend	VERB
inlawrev-2303	522	34	that	that	SCONJ
inlawrev-2303	522	35	reliance	reliance	NOUN
inlawrev-2303	522	36	on	on	ADP
inlawrev-2303	522	37	an	an	DET
inlawrev-2303	522	38	attorney	attorney	NOUN
inlawrev-2303	522	39	to	to	PART
inlawrev-2303	522	40	prepare	prepare	VERB
inlawrev-2303	522	41	and	and	CCONJ
inlawrev-2303	522	42	file	file	VERB
inlawrev-2303	522	43	a	a	DET
inlawrev-2303	522	44	return	return	NOUN
inlawrev-2303	522	45	was	be	AUX
inlawrev-2303	522	46	reasonable	reasonable	ADJ
inlawrev-2303	522	47	cause	cause	NOUN
inlawrev-2303	522	48	,	,	PUNCT
inlawrev-2303	522	49	citing	cite	VERB
inlawrev-2303	522	50	several	several	ADJ
inlawrev-2303	522	51	cases.^	cases.^	NOUN
inlawrev-2303	522	52	"	"	PUNCT
inlawrev-2303	522	53	*	*	NOUN
inlawrev-2303	522	54	the	the	DET
inlawrev-2303	522	55	court	court	NOUN
inlawrev-2303	522	56	stated	state	VERB
inlawrev-2303	522	57	:	:	PUNCT
inlawrev-2303	522	58	we	we	PRON
inlawrev-2303	522	59	think	think	VERB
inlawrev-2303	522	60	reliance	reliance	NOUN
inlawrev-2303	522	61	upon	upon	SCONJ
inlawrev-2303	522	62	these	these	DET
inlawrev-2303	522	63	cases	case	NOUN
inlawrev-2303	522	64	is	be	AUX
inlawrev-2303	522	65	misplaced	misplace	VERB
inlawrev-2303	522	66	.	.	PUNCT
inlawrev-2303	523	1	in	in	ADP
inlawrev-2303	523	2	the	the	DET
inlawrev-2303	523	3	situations	situation	NOUN
inlawrev-2303	523	4	involved	involve	VERB
inlawrev-2303	523	5	in	in	ADP
inlawrev-2303	523	6	those	those	DET
inlawrev-2303	523	7	cases	case	NOUN
inlawrev-2303	523	8	the	the	DET
inlawrev-2303	523	9	taxpayers	taxpayer	NOUN
inlawrev-2303	523	10	,	,	PUNCT
inlawrev-2303	523	11	without	without	ADP
inlawrev-2303	523	12	knowledge	knowledge	NOUN
inlawrev-2303	523	13	that	that	SCONJ
inlawrev-2303	523	14	certain	certain	ADJ
inlawrev-2303	523	15	tax	tax	NOUN
inlawrev-2303	523	16	returns	return	NOUN
inlawrev-2303	523	17	were	be	AUX
inlawrev-2303	523	18	required	require	VERB
inlawrev-2303	523	19	,	,	PUNCT
inlawrev-2303	523	20	were	be	AUX
inlawrev-2303	523	21	found	find	VERB
inlawrev-2303	523	22	to	to	PART
inlawrev-2303	523	23	have	have	AUX
inlawrev-2303	523	24	reasonably	reasonably	ADV
inlawrev-2303	523	25	relied	rely	VERB
inlawrev-2303	523	26	upon	upon	SCONJ
inlawrev-2303	523	27	their	their	PRON
inlawrev-2303	523	28	tax	tax	NOUN
inlawrev-2303	523	29	advisers	adviser	NOUN
inlawrev-2303	523	30	to	to	PART
inlawrev-2303	523	31	determine	determine	VERB
inlawrev-2303	523	32	whether	whether	SCONJ
inlawrev-2303	523	33	a	a	DET
inlawrev-2303	523	34	return	return	NOUN
inlawrev-2303	523	35	should	should	AUX
inlawrev-2303	523	36	be	be	AUX
inlawrev-2303	523	37	filed	file	VERB
inlawrev-2303	523	38	and	and	CCONJ
inlawrev-2303	523	39	if	if	SCONJ
inlawrev-2303	523	40	so	so	ADV
inlawrev-2303	523	41	to	to	PART
inlawrev-2303	523	42	prepare	prepare	VERB
inlawrev-2303	523	43	the	the	DET
inlawrev-2303	523	44	necessary	necessary	ADJ
inlawrev-2303	523	45	returns	return	NOUN
inlawrev-2303	523	46	for	for	ADP
inlawrev-2303	523	47	filing.^"^	filing.^"^	NOUN
inlawrev-2303	523	48	'	'	PART
inlawrev-2303	523	49	"	"	PUNCT
inlawrev-2303	523	50	"	"	PUNCT
inlawrev-2303	523	51	m	m	AUX
inlawrev-2303	523	52	(	(	PUNCT
inlawrev-2303	523	53	citing	cite	VERB
inlawrev-2303	523	54	spies	spy	NOUN
inlawrev-2303	523	55	v.	v.	ADP
inlawrev-2303	523	56	united	united	PROPN
inlawrev-2303	523	57	states	states	PROPN
inlawrev-2303	523	58	,	,	PUNCT
inlawrev-2303	523	59	317	317	NUM
inlawrev-2303	523	60	u.s	u.s	PROPN
inlawrev-2303	523	61	.	.	PROPN
inlawrev-2303	523	62	492	492	NUM
inlawrev-2303	523	63	(	(	PUNCT
inlawrev-2303	523	64	1943	1943	NUM
inlawrev-2303	523	65	)	)	PUNCT
inlawrev-2303	523	66	;	;	PUNCT
inlawrev-2303	523	67	united	united	PROPN
inlawrev-2303	523	68	states	states	PROPN
inlawrev-2303	523	69	v.	v.	PROPN
inlawrev-2303	523	70	murdock	murdock	PROPN
inlawrev-2303	523	71	,	,	PUNCT
inlawrev-2303	523	72	290	290	NUM
inlawrev-2303	523	73	u.s	u.s	PROPN
inlawrev-2303	523	74	.	.	PROPN
inlawrev-2303	523	75	389	389	NUM
inlawrev-2303	523	76	(	(	PUNCT
inlawrev-2303	523	77	1933	1933	NUM
inlawrev-2303	523	78	)	)	PUNCT
inlawrev-2303	523	79	)	)	PUNCT
inlawrev-2303	523	80	.	.	PUNCT
inlawrev-2303	524	1	both	both	DET
inlawrev-2303	524	2	murdock	murdock	NOUN
inlawrev-2303	524	3	and	and	CCONJ
inlawrev-2303	524	4	spies	spy	NOUN
inlawrev-2303	524	5	related	relate	VERB
inlawrev-2303	524	6	to	to	ADP
inlawrev-2303	524	7	the	the	DET
inlawrev-2303	524	8	imposition	imposition	NOUN
inlawrev-2303	524	9	of	of	ADP
inlawrev-2303	524	10	criminal	criminal	ADJ
inlawrev-2303	524	11	sanctions	sanction	NOUN
inlawrev-2303	524	12	for	for	ADP
inlawrev-2303	524	13	willful	willful	ADJ
inlawrev-2303	524	14	evasion	evasion	NOUN
inlawrev-2303	524	15	of	of	ADP
inlawrev-2303	524	16	income	income	NOUN
inlawrev-2303	524	17	tax	tax	NOUN
inlawrev-2303	524	18	.	.	PUNCT
inlawrev-2303	525	1	"	"	PUNCT
inlawrev-2303	525	2	"	"	PUNCT
inlawrev-2303	525	3	49	49	NUM
inlawrev-2303	525	4	t.c	t.c	PROPN
inlawrev-2303	525	5	.	.	PROPN
inlawrev-2303	525	6	200	200	NUM
inlawrev-2303	525	7	(	(	PUNCT
inlawrev-2303	525	8	1967	1967	NUM
inlawrev-2303	525	9	)	)	PUNCT
inlawrev-2303	525	10	,	,	PUNCT
inlawrev-2303	525	11	aff'd	aff'd	NOUN
inlawrev-2303	525	12	per	per	ADP
inlawrev-2303	525	13	curiam	curiam	NOUN
inlawrev-2303	525	14	,	,	PUNCT
inlawrev-2303	525	15	410	410	NUM
inlawrev-2303	525	16	f.2d	f.2d	SYM
inlawrev-2303	525	17	302	302	NUM
inlawrev-2303	525	18	(	(	PUNCT
inlawrev-2303	525	19	6th	6th	ADJ
inlawrev-2303	525	20	cir	cir	NOUN
inlawrev-2303	525	21	.	.	PROPN
inlawrev-2303	525	22	1969	1969	NUM
inlawrev-2303	525	23	)	)	PUNCT
inlawrev-2303	525	24	.	.	PUNCT
inlawrev-2303	525	25	'	'	PUNCT
inlawrev-2303	526	1	"	"	PUNCT
inlawrev-2303	526	2	the	the	DET
inlawrev-2303	526	3	extension	extension	NOUN
inlawrev-2303	526	4	was	be	AUX
inlawrev-2303	526	5	denied	deny	VERB
inlawrev-2303	526	6	because	because	SCONJ
inlawrev-2303	526	7	it	it	PRON
inlawrev-2303	526	8	had	have	AUX
inlawrev-2303	526	9	not	not	PART
inlawrev-2303	526	10	been	be	AUX
inlawrev-2303	526	11	requested	request	VERB
inlawrev-2303	526	12	before	before	ADP
inlawrev-2303	526	13	the	the	DET
inlawrev-2303	526	14	due	due	ADJ
inlawrev-2303	526	15	date	date	NOUN
inlawrev-2303	526	16	of	of	ADP
inlawrev-2303	526	17	the	the	DET
inlawrev-2303	526	18	return	return	NOUN
inlawrev-2303	526	19	and	and	CCONJ
inlawrev-2303	526	20	it	it	PRON
inlawrev-2303	526	21	was	be	AUX
inlawrev-2303	526	22	not	not	PART
inlawrev-2303	526	23	signed	sign	VERB
inlawrev-2303	526	24	by	by	ADP
inlawrev-2303	526	25	the	the	DET
inlawrev-2303	526	26	taxpayer	taxpayer	NOUN
inlawrev-2303	526	27	or	or	CCONJ
inlawrev-2303	526	28	his	his	PRON
inlawrev-2303	526	29	authorized	authorized	ADJ
inlawrev-2303	526	30	representative	representative	NOUN
inlawrev-2303	526	31	.	.	PUNCT
inlawrev-2303	527	1	49	49	NUM
inlawrev-2303	527	2	t.c	t.c	PROPN
inlawrev-2303	527	3	.	.	PUNCT
inlawrev-2303	528	1	at	at	ADP
inlawrev-2303	528	2	203	203	NUM
inlawrev-2303	528	3	.	.	PUNCT
inlawrev-2303	529	1	"	"	PUNCT
inlawrev-2303	529	2	"	"	PUNCT
inlawrev-2303	529	3	m	m	VERB
inlawrev-2303	529	4	at	at	ADP
inlawrev-2303	529	5	205	205	NUM
inlawrev-2303	529	6	(	(	PUNCT
inlawrev-2303	529	7	citing	cite	VERB
inlawrev-2303	529	8	ferrando	ferrando	PROPN
inlawrev-2303	529	9	v.	v.	PROPN
inlawrev-2303	529	10	united	united	PROPN
inlawrev-2303	529	11	states	states	PROPN
inlawrev-2303	529	12	,	,	PUNCT
inlawrev-2303	529	13	56	56	NUM
inlawrev-2303	529	14	-	-	SYM
inlawrev-2303	529	15	2	2	NUM
inlawrev-2303	529	16	u.s	u.s	PROPN
inlawrev-2303	529	17	.	.	PROPN
inlawrev-2303	529	18	tax	tax	PROPN
inlawrev-2303	529	19	cas	cas	PROPN
inlawrev-2303	529	20	.	.	PUNCT
inlawrev-2303	530	1	56.871	56.871	NUM
inlawrev-2303	530	2	(	(	PUNCT
inlawrev-2303	530	3	n.d	n.d	PROPN
inlawrev-2303	530	4	.	.	PROPN
inlawrev-2303	530	5	cal	cal	PROPN
inlawrev-2303	530	6	.	.	PUNCT
inlawrev-2303	531	1	1956	1956	NUM
inlawrev-2303	531	2	)	)	PUNCT
inlawrev-2303	531	3	,	,	PUNCT
inlawrev-2303	532	1	affd	affd	PROPN
inlawrev-2303	532	2	,	,	PUNCT
inlawrev-2303	532	3	245	245	NUM
inlawrev-2303	532	4	f.2d	f.2d	ADP
inlawrev-2303	532	5	582	582	NUM
inlawrev-2303	532	6	(	(	PUNCT
inlawrev-2303	532	7	9th	9th	ADJ
inlawrev-2303	532	8	cir	cir	NOUN
inlawrev-2303	532	9	.	.	PUNCT
inlawrev-2303	532	10	1957	1957	NUM
inlawrev-2303	532	11	)	)	PUNCT
inlawrev-2303	532	12	)	)	PUNCT
inlawrev-2303	532	13	.	.	PUNCT
inlawrev-2303	533	1	•"the	•"the	DET
inlawrev-2303	533	2	taxpayers	taxpayer	NOUN
inlawrev-2303	533	3	cited	cite	VERB
inlawrev-2303	533	4	orient	orient	PROPN
inlawrev-2303	533	5	inv	inv	PROPN
inlawrev-2303	533	6	.	.	PUNCT
inlawrev-2303	533	7	&	&	CCONJ
inlawrev-2303	533	8	fin	fin	PROPN
inlawrev-2303	533	9	.	.	PUNCT
inlawrev-2303	533	10	co.	co.	PROPN
inlawrev-2303	534	1	v.	v.	PROPN
inlawrev-2303	534	2	commissioner	commissioner	PROPN
inlawrev-2303	534	3	,	,	PUNCT
inlawrev-2303	534	4	166	166	NUM
inlawrev-2303	534	5	f.2d	f.2d	ADP
inlawrev-2303	534	6	601	601	NUM
inlawrev-2303	534	7	(	(	PUNCT
inlawrev-2303	534	8	d.c	d.c	PROPN
inlawrev-2303	534	9	.	.	PROPN
inlawrev-2303	534	10	cir	cir	PROPN
inlawrev-2303	534	11	.	.	PROPN
inlawrev-2303	534	12	1948	1948	NUM
inlawrev-2303	534	13	)	)	PUNCT
inlawrev-2303	534	14	(	(	PUNCT
inlawrev-2303	534	15	see	see	VERB
inlawrev-2303	534	16	note	note	VERB
inlawrev-2303	534	17	97	97	NUM
inlawrev-2303	534	18	supra	supra	NOUN
inlawrev-2303	534	19	)	)	PUNCT
inlawrev-2303	534	20	;	;	PUNCT
inlawrev-2303	534	21	haywood	haywood	PROPN
inlawrev-2303	534	22	lumber	lumber	PROPN
inlawrev-2303	534	23	&	&	CCONJ
inlawrev-2303	534	24	mining	mining	PROPN
inlawrev-2303	534	25	co.	co.	PROPN
inlawrev-2303	534	26	v.	v.	PROPN
inlawrev-2303	534	27	commissioner	commissioner	PROPN
inlawrev-2303	534	28	,	,	PUNCT
inlawrev-2303	534	29	178	178	NUM
inlawrev-2303	534	30	f.2d	f.2d	SYM
inlawrev-2303	534	31	769	769	NUM
inlawrev-2303	534	32	(	(	PUNCT
inlawrev-2303	534	33	2d	2d	NUM
inlawrev-2303	534	34	cir	cir	NOUN
inlawrev-2303	534	35	.	.	PROPN
inlawrev-2303	534	36	1950	1950	NUM
inlawrev-2303	534	37	)	)	PUNCT
inlawrev-2303	534	38	(	(	PUNCT
inlawrev-2303	534	39	see	see	VERB
inlawrev-2303	534	40	notes	note	VERB
inlawrev-2303	534	41	23	23	NUM
inlawrev-2303	534	42	-	-	SYM
inlawrev-2303	534	43	27	27	NUM
inlawrev-2303	534	44	supra	supra	NOUN
inlawrev-2303	534	45	and	and	CCONJ
inlawrev-2303	534	46	accompanying	accompanying	ADJ
inlawrev-2303	534	47	text	text	NOUN
inlawrev-2303	534	48	)	)	PUNCT
inlawrev-2303	534	49	;	;	PUNCT
inlawrev-2303	534	50	brooklyn	brooklyn	PROPN
inlawrev-2303	534	51	&	&	CCONJ
inlawrev-2303	534	52	richmond	richmond	PROPN
inlawrev-2303	534	53	ferry	ferry	PROPN
inlawrev-2303	534	54	co.	co.	PROPN
inlawrev-2303	534	55	v.	v.	PROPN
inlawrev-2303	534	56	commissioner	commissioner	PROPN
inlawrev-2303	534	57	,	,	PUNCT
inlawrev-2303	534	58	9	9	NUM
inlawrev-2303	534	59	t.c	t.c	PROPN
inlawrev-2303	534	60	.	.	PROPN
inlawrev-2303	534	61	865	865	NUM
inlawrev-2303	534	62	(	(	PUNCT
inlawrev-2303	534	63	1947	1947	NUM
inlawrev-2303	534	64	)	)	PUNCT
inlawrev-2303	534	65	,	,	PUNCT
inlawrev-2303	534	66	aff'd	aff'd	NOUN
inlawrev-2303	534	67	,	,	PUNCT
inlawrev-2303	534	68	171	171	NUM
inlawrev-2303	534	69	f.2d	f.2d	ADP
inlawrev-2303	534	70	616	616	NUM
inlawrev-2303	534	71	(	(	PUNCT
inlawrev-2303	534	72	2d	2d	NUM
inlawrev-2303	534	73	cir	cir	NOUN
inlawrev-2303	534	74	.	.	PUNCT
inlawrev-2303	534	75	1948	1948	NUM
inlawrev-2303	534	76	)	)	PUNCT
inlawrev-2303	534	77	,	,	PUNCT
inlawrev-2303	534	78	cert	cert	NOUN
inlawrev-2303	534	79	,	,	PUNCT
inlawrev-2303	534	80	denied	deny	VERB
inlawrev-2303	534	81	,	,	PUNCT
inlawrev-2303	534	82	336	336	NUM
inlawrev-2303	534	83	u.s	u.s	PROPN
inlawrev-2303	534	84	.	.	PROPN
inlawrev-2303	534	85	968	968	NUM
inlawrev-2303	534	86	(	(	PUNCT
inlawrev-2303	534	87	1949	1949	NUM
inlawrev-2303	534	88	)	)	PUNCT
inlawrev-2303	534	89	(	(	PUNCT
inlawrev-2303	534	90	see	see	VERB
inlawrev-2303	534	91	note	note	VERB
inlawrev-2303	534	92	97	97	NUM
inlawrev-2303	534	93	supra	supra	NOUN
inlawrev-2303	534	94	)	)	PUNCT
inlawrev-2303	534	95	;	;	PUNCT
inlawrev-2303	534	96	hatfried	hatfrie	VERB
inlawrev-2303	534	97	,	,	PUNCT
inlawrev-2303	534	98	inc	inc	PROPN
inlawrev-2303	534	99	.	.	PROPN
inlawrev-2303	535	1	v.	v.	PROPN
inlawrev-2303	535	2	commissioner	commissioner	PROPN
inlawrev-2303	535	3	,	,	PUNCT
inlawrev-2303	535	4	162	162	NUM
inlawrev-2303	535	5	f.2d	f.2d	ADP
inlawrev-2303	535	6	628	628	NUM
inlawrev-2303	535	7	(	(	PUNCT
inlawrev-2303	535	8	3d	3d	PROPN
inlawrev-2303	535	9	cir	cir	NOUN
inlawrev-2303	535	10	.	.	PROPN
inlawrev-2303	535	11	1947	1947	NUM
inlawrev-2303	535	12	)	)	PUNCT
inlawrev-2303	535	13	(	(	PUNCT
inlawrev-2303	535	14	accountant	accountant	NOUN
inlawrev-2303	535	15	advised	advise	VERB
inlawrev-2303	535	16	the	the	DET
inlawrev-2303	535	17	taxpayer	taxpayer	NOUN
inlawrev-2303	535	18	that	that	SCONJ
inlawrev-2303	535	19	it	it	PRON
inlawrev-2303	535	20	was	be	AUX
inlawrev-2303	535	21	not	not	PART
inlawrev-2303	535	22	a	a	DET
inlawrev-2303	535	23	personal	personal	ADJ
inlawrev-2303	535	24	holding	hold	VERB
inlawrev-2303	535	25	company	company	NOUN
inlawrev-2303	535	26	)	)	PUNCT
inlawrev-2303	535	27	;	;	PUNCT
inlawrev-2303	535	28	safety	safety	NOUN
inlawrev-2303	535	29	tube	tube	PROPN
inlawrev-2303	535	30	corp	corp	PROPN
inlawrev-2303	535	31	.	.	PROPN
inlawrev-2303	536	1	v.	v.	PROPN
inlawrev-2303	536	2	commissioner	commissioner	PROPN
inlawrev-2303	536	3	,	,	PUNCT
inlawrev-2303	536	4	8	8	NUM
inlawrev-2303	536	5	t.c	t.c	PROPN
inlawrev-2303	536	6	.	.	PROPN
inlawrev-2303	536	7	757	757	NUM
inlawrev-2303	536	8	(	(	PUNCT
inlawrev-2303	536	9	1947	1947	NUM
inlawrev-2303	536	10	)	)	PUNCT
inlawrev-2303	536	11	,	,	PUNCT
inlawrev-2303	536	12	affd	affd	PROPN
inlawrev-2303	536	13	,	,	PUNCT
inlawrev-2303	536	14	168	168	NUM
inlawrev-2303	536	15	f.2d	f.2d	NOUN
inlawrev-2303	536	16	787	787	NUM
inlawrev-2303	536	17	(	(	PUNCT
inlawrev-2303	536	18	6th	6th	ADJ
inlawrev-2303	536	19	cir	cir	NOUN
inlawrev-2303	536	20	.	.	PUNCT
inlawrev-2303	536	21	1948	1948	NUM
inlawrev-2303	536	22	)	)	PUNCT
inlawrev-2303	536	23	(	(	PUNCT
inlawrev-2303	536	24	see	see	VERB
inlawrev-2303	536	25	note	note	VERB
inlawrev-2303	536	26	97	97	NUM
inlawrev-2303	536	27	supra	supra	NOUN
inlawrev-2303	536	28	)	)	PUNCT
inlawrev-2303	536	29	.	.	PUNCT
inlawrev-2303	537	1	"	"	PUNCT
inlawrev-2303	537	2	"	"	PUNCT
inlawrev-2303	537	3	'	'	NUM
inlawrev-2303	537	4	49	49	NUM
inlawrev-2303	537	5	t.c	t.c	PROPN
inlawrev-2303	537	6	.	.	PUNCT
inlawrev-2303	538	1	at	at	ADP
inlawrev-2303	538	2	205	205	NUM
inlawrev-2303	538	3	(	(	PUNCT
inlawrev-2303	538	4	emphasis	emphasis	NOUN
inlawrev-2303	538	5	in	in	ADP
inlawrev-2303	538	6	original	original	ADJ
inlawrev-2303	538	7	)	)	PUNCT
inlawrev-2303	538	8	.	.	PUNCT
inlawrev-2303	539	1	1978	1978	NUM
inlawrev-2303	539	2	]	]	SYM
inlawrev-2303	539	3	estate	estate	NOUN
inlawrev-2303	539	4	tax	tax	NOUN
inlawrev-2303	539	5	returns	return	NOUN
inlawrev-2303	539	6	637	637	NUM
inlawrev-2303	539	7	the	the	DET
inlawrev-2303	539	8	court	court	NOUN
inlawrev-2303	539	9	distinguished	distinguish	VERB
inlawrev-2303	539	10	fisk	fisk	NOUN
inlawrev-2303	539	11	on	on	ADP
inlawrev-2303	539	12	the	the	DET
inlawrev-2303	539	13	ground	ground	NOUN
inlawrev-2303	539	14	that	that	SCONJ
inlawrev-2303	539	15	the	the	DET
inlawrev-2303	539	16	facts	fact	NOUN
inlawrev-2303	539	17	in	in	ADP
inlawrev-2303	539	18	fisk	fisk	NOUN
inlawrev-2303	539	19	did	do	AUX
inlawrev-2303	539	20	not	not	PART
inlawrev-2303	539	21	show	show	VERB
inlawrev-2303	539	22	that	that	SCONJ
inlawrev-2303	539	23	the	the	DET
inlawrev-2303	539	24	executrix	executrix	NOUN
inlawrev-2303	539	25	failed	fail	VERB
inlawrev-2303	539	26	to	to	PART
inlawrev-2303	539	27	act	act	VERB
inlawrev-2303	539	28	prudently	prudently	ADV
inlawrev-2303	539	29	or	or	CCONJ
inlawrev-2303	539	30	that	that	SCONJ
inlawrev-2303	539	31	she	she	PRON
inlawrev-2303	539	32	knew	know	VERB
inlawrev-2303	539	33	a	a	DET
inlawrev-2303	539	34	return	return	NOUN
inlawrev-2303	539	35	was	be	AUX
inlawrev-2303	539	36	required/	required/	NOUN
inlawrev-2303	539	37	"	"	PUNCT
inlawrev-2303	539	38	"	"	PUNCT
inlawrev-2303	539	39	the	the	DET
inlawrev-2303	539	40	taxpayer	taxpayer	NOUN
inlawrev-2303	539	41	also	also	ADV
inlawrev-2303	539	42	contended	contend	VERB
inlawrev-2303	539	43	that	that	SCONJ
inlawrev-2303	539	44	litigation	litigation	NOUN
inlawrev-2303	539	45	prevented	prevent	VERB
inlawrev-2303	539	46	timely	timely	ADJ
inlawrev-2303	539	47	filing	filing	NOUN
inlawrev-2303	539	48	.	.	PUNCT
inlawrev-2303	540	1	it	it	PRON
inlawrev-2303	540	2	was	be	AUX
inlawrev-2303	540	3	noted	note	VERB
inlawrev-2303	540	4	that	that	SCONJ
inlawrev-2303	540	5	the	the	DET
inlawrev-2303	540	6	co	co	NOUN
inlawrev-2303	540	7	-	-	NOUN
inlawrev-2303	540	8	executors	executor	NOUN
inlawrev-2303	540	9	could	could	AUX
inlawrev-2303	540	10	have	have	AUX
inlawrev-2303	540	11	requested	request	VERB
inlawrev-2303	540	12	an	an	DET
inlawrev-2303	540	13	extension	extension	NOUN
inlawrev-2303	540	14	in	in	ADP
inlawrev-2303	540	15	the	the	DET
inlawrev-2303	540	16	proper	proper	ADJ
inlawrev-2303	540	17	fashion	fashion	NOUN
inlawrev-2303	540	18	or	or	CCONJ
inlawrev-2303	540	19	could	could	AUX
inlawrev-2303	540	20	have	have	AUX
inlawrev-2303	540	21	filed	file	VERB
inlawrev-2303	540	22	a	a	DET
inlawrev-2303	540	23	timely	timely	ADJ
inlawrev-2303	540	24	return	return	NOUN
inlawrev-2303	540	25	based	base	VERB
inlawrev-2303	540	26	on	on	ADP
inlawrev-2303	540	27	the	the	DET
inlawrev-2303	540	28	information	information	NOUN
inlawrev-2303	540	29	then	then	ADV
inlawrev-2303	540	30	available	available	ADJ
inlawrev-2303	540	31	.	.	PUNCT
inlawrev-2303	541	1	in	in	ADP
inlawrev-2303	541	2	affirming	affirm	VERB
inlawrev-2303	541	3	the	the	DET
inlawrev-2303	541	4	trial	trial	NOUN
inlawrev-2303	541	5	court	court	NOUN
inlawrev-2303	541	6	,	,	PUNCT
inlawrev-2303	541	7	the	the	DET
inlawrev-2303	541	8	court	court	NOUN
inlawrev-2303	541	9	of	of	ADP
inlawrev-2303	541	10	appeals	appeals	PROPN
inlawrev-2303	541	11	stated	state	VERB
inlawrev-2303	541	12	that	that	SCONJ
inlawrev-2303	541	13	fisk	fisk	PROPN
inlawrev-2303	541	14	was	be	AUX
inlawrev-2303	541	15	not	not	PART
inlawrev-2303	541	16	a	a	DET
inlawrev-2303	541	17	comparable	comparable	ADJ
inlawrev-2303	541	18	case	case	NOUN
inlawrev-2303	541	19	because	because	SCONJ
inlawrev-2303	541	20	of	of	ADP
inlawrev-2303	541	21	the	the	DET
inlawrev-2303	541	22	lengths	length	NOUN
inlawrev-2303	541	23	of	of	ADP
inlawrev-2303	541	24	delay	delay	NOUN
inlawrev-2303	541	25	in	in	ADP
inlawrev-2303	541	26	the	the	DET
inlawrev-2303	541	27	two	two	NUM
inlawrev-2303	541	28	cases.^"^	cases.^"^	X
inlawrev-2303	541	29	thus	thus	ADV
inlawrev-2303	541	30	,	,	PUNCT
inlawrev-2303	541	31	the	the	DET
inlawrev-2303	541	32	court	court	NOUN
inlawrev-2303	541	33	did	do	AUX
inlawrev-2303	541	34	not	not	PART
inlawrev-2303	541	35	reverse	reverse	VERB
inlawrev-2303	541	36	fisk	fisk	NOUN
inlawrev-2303	541	37	,	,	PUNCT
inlawrev-2303	541	38	but	but	CCONJ
inlawrev-2303	541	39	did	do	AUX
inlawrev-2303	541	40	limit	limit	VERB
inlawrev-2303	541	41	its	its	PRON
inlawrev-2303	541	42	scope	scope	NOUN
inlawrev-2303	541	43	to	to	ADP
inlawrev-2303	541	44	situations	situation	NOUN
inlawrev-2303	541	45	involving	involve	VERB
inlawrev-2303	541	46	a	a	DET
inlawrev-2303	541	47	very	very	ADV
inlawrev-2303	541	48	minimal	minimal	ADJ
inlawrev-2303	541	49	delay.^	delay.^	NOUN
inlawrev-2303	541	50	°	°	NOUN
inlawrev-2303	541	51	*	*	NOUN
inlawrev-2303	541	52	the	the	DET
inlawrev-2303	541	53	decision	decision	NOUN
inlawrev-2303	541	54	in	in	ADP
inlawrev-2303	541	55	estate	estate	NOUN
inlawrev-2303	541	56	of	of	ADP
inlawrev-2303	541	57	rose	rose	NOUN
inlawrev-2303	541	58	v.	v.	ADP
inlawrev-2303	541	59	commissioner^	commissioner^	NOUN
inlawrev-2303	541	60	°	°	NOUN
inlawrev-2303	541	61	^	^	NUM
inlawrev-2303	541	62	followed	follow	VERB
inlawrev-2303	541	63	estate	estate	NOUN
inlawrev-2303	541	64	ofduttenhofer	ofduttenhofer	NOUN
inlawrev-2303	541	65	.	.	PUNCT
inlawrev-2303	542	1	in	in	ADP
inlawrev-2303	542	2	estate	estate	NOUN
inlawrev-2303	542	3	ofrose	ofrose	ADV
inlawrev-2303	542	4	,	,	PUNCT
inlawrev-2303	542	5	the	the	DET
inlawrev-2303	542	6	decedent	decedent	NOUN
inlawrev-2303	542	7	died	die	VERB
inlawrev-2303	542	8	on	on	ADP
inlawrev-2303	542	9	march	march	PROPN
inlawrev-2303	542	10	4	4	NUM
inlawrev-2303	542	11	,	,	PUNCT
inlawrev-2303	542	12	1967	1967	NUM
inlawrev-2303	542	13	.	.	PUNCT
inlawrev-2303	543	1	the	the	DET
inlawrev-2303	543	2	return	return	NOUN
inlawrev-2303	543	3	was	be	AUX
inlawrev-2303	543	4	due	due	ADJ
inlawrev-2303	543	5	on	on	ADP
inlawrev-2303	543	6	june	june	PROPN
inlawrev-2303	543	7	4	4	NUM
inlawrev-2303	543	8	,	,	PUNCT
inlawrev-2303	543	9	1968	1968	NUM
inlawrev-2303	543	10	,	,	PUNCT
inlawrev-2303	543	11	and	and	CCONJ
inlawrev-2303	543	12	was	be	AUX
inlawrev-2303	543	13	filed	file	VERB
inlawrev-2303	543	14	more	more	ADJ
inlawrev-2303	543	15	than	than	ADP
inlawrev-2303	543	16	five	five	NUM
inlawrev-2303	543	17	months	month	NOUN
inlawrev-2303	543	18	later	later	ADV
inlawrev-2303	543	19	.	.	PUNCT
inlawrev-2303	544	1	the	the	DET
inlawrev-2303	544	2	executor	executor	NOUN
inlawrev-2303	544	3	(	(	PUNCT
inlawrev-2303	544	4	the	the	DET
inlawrev-2303	544	5	decedent	decedent	NOUN
inlawrev-2303	544	6	's	's	PART
inlawrev-2303	544	7	son	son	NOUN
inlawrev-2303	544	8	)	)	PUNCT
inlawrev-2303	544	9	hired	hire	VERB
inlawrev-2303	544	10	an	an	DET
inlawrev-2303	544	11	attorney	attorney	NOUN
inlawrev-2303	544	12	with	with	ADP
inlawrev-2303	544	13	forty	forty	NUM
inlawrev-2303	544	14	-	-	PUNCT
inlawrev-2303	544	15	five	five	NUM
inlawrev-2303	544	16	years	year	NOUN
inlawrev-2303	544	17	of	of	ADP
inlawrev-2303	544	18	experience	experience	NOUN
inlawrev-2303	544	19	,	,	PUNCT
inlawrev-2303	544	20	but	but	CCONJ
inlawrev-2303	544	21	who	who	PRON
inlawrev-2303	544	22	did	do	AUX
inlawrev-2303	544	23	not	not	PART
inlawrev-2303	544	24	consider	consider	VERB
inlawrev-2303	544	25	himself	himself	PRON
inlawrev-2303	544	26	a	a	DET
inlawrev-2303	544	27	tax	tax	NOUN
inlawrev-2303	544	28	expert	expert	NOUN
inlawrev-2303	544	29	.	.	PUNCT
inlawrev-2303	545	1	the	the	DET
inlawrev-2303	545	2	taxpayer	taxpayer	NOUN
inlawrev-2303	545	3	did	do	AUX
inlawrev-2303	545	4	not	not	PART
inlawrev-2303	545	5	request	request	VERB
inlawrev-2303	545	6	that	that	SCONJ
inlawrev-2303	545	7	a	a	DET
inlawrev-2303	545	8	return	return	NOUN
inlawrev-2303	545	9	be	be	AUX
inlawrev-2303	545	10	filed	file	VERB
inlawrev-2303	545	11	or	or	CCONJ
inlawrev-2303	545	12	request	request	VERB
inlawrev-2303	545	13	to	to	PART
inlawrev-2303	545	14	know	know	VERB
inlawrev-2303	545	15	the	the	DET
inlawrev-2303	545	16	due	due	ADJ
inlawrev-2303	545	17	date	date	NOUN
inlawrev-2303	545	18	of	of	ADP
inlawrev-2303	545	19	the	the	DET
inlawrev-2303	545	20	return	return	NOUN
inlawrev-2303	545	21	.	.	PUNCT
inlawrev-2303	546	1	the	the	DET
inlawrev-2303	546	2	court	court	NOUN
inlawrev-2303	546	3	stated	state	VERB
inlawrev-2303	546	4	that	that	SCONJ
inlawrev-2303	546	5	the	the	DET
inlawrev-2303	546	6	executor	executor	NOUN
inlawrev-2303	546	7	has	have	VERB
inlawrev-2303	546	8	a	a	DET
inlawrev-2303	546	9	positive	positive	ADJ
inlawrev-2303	546	10	duty	duty	NOUN
inlawrev-2303	546	11	to	to	PART
inlawrev-2303	546	12	ascertain	ascertain	VERB
inlawrev-2303	546	13	his	his	PRON
inlawrev-2303	546	14	responsibilities	responsibility	NOUN
inlawrev-2303	546	15	;	;	PUNCT
inlawrev-2303	546	16	simple	simple	ADJ
inlawrev-2303	546	17	passivity	passivity	NOUN
inlawrev-2303	546	18	does	do	AUX
inlawrev-2303	546	19	not	not	PART
inlawrev-2303	546	20	constitute	constitute	VERB
inlawrev-2303	546	21	reasonable	reasonable	ADJ
inlawrev-2303	546	22	cause	cause	NOUN
inlawrev-2303	546	23	.	.	PUNCT
inlawrev-2303	547	1	"	"	PUNCT
inlawrev-2303	547	2	"	"	PUNCT
inlawrev-2303	547	3	the	the	DET
inlawrev-2303	547	4	court	court	NOUN
inlawrev-2303	547	5	distinguished	distinguish	VERB
inlawrev-2303	547	6	fisk	fisk	NOUN
inlawrev-2303	547	7	on	on	ADP
inlawrev-2303	547	8	the	the	DET
inlawrev-2303	547	9	basis	basis	NOUN
inlawrev-2303	547	10	of	of	ADP
inlawrev-2303	547	11	the	the	DET
inlawrev-2303	547	12	length	length	NOUN
inlawrev-2303	547	13	of	of	ADP
inlawrev-2303	547	14	the	the	DET
inlawrev-2303	547	15	delay	delay	NOUN
inlawrev-2303	547	16	,	,	PUNCT
inlawrev-2303	547	17	and	and	CCONJ
inlawrev-2303	547	18	the	the	DET
inlawrev-2303	547	19	other	other	ADJ
inlawrev-2303	547	20	cases	case	NOUN
inlawrev-2303	547	21	relied	rely	VERB
inlawrev-2303	547	22	upon	upon	SCONJ
inlawrev-2303	547	23	by	by	ADP
inlawrev-2303	547	24	the	the	DET
inlawrev-2303	547	25	executor	executor	NOUN
inlawrev-2303	547	26	"	"	PUNCT
inlawrev-2303	547	27	'	'	PUNCT
inlawrev-2303	547	28	on	on	ADP
inlawrev-2303	547	29	the	the	DET
inlawrev-2303	547	30	ground	ground	NOUN
inlawrev-2303	547	31	that	that	SCONJ
inlawrev-2303	547	32	those	those	DET
inlawrev-2303	547	33	opinions	opinion	NOUN
inlawrev-2303	547	34	related	relate	VERB
inlawrev-2303	547	35	to	to	ADP
inlawrev-2303	547	36	advice	advice	NOUN
inlawrev-2303	547	37	from	from	ADP
inlawrev-2303	547	38	an	an	DET
inlawrev-2303	547	39	attorney	attorney	NOUN
inlawrev-2303	547	40	that	that	SCONJ
inlawrev-2303	547	41	no	no	DET
inlawrev-2303	547	42	return	return	NOUN
inlawrev-2303	547	43	was	be	AUX
inlawrev-2303	547	44	required	require	VERB
inlawrev-2303	547	45	.	.	PUNCT
inlawrev-2303	548	1	"^	"^	PUNCT
inlawrev-2303	548	2	in	in	ADP
inlawrev-2303	548	3	estate	estate	NOUN
inlawrev-2303	548	4	of	of	ADP
inlawrev-2303	548	5	geraci	geraci	NOUN
inlawrev-2303	548	6	v.	v.	CCONJ
inlawrev-2303	548	7	commissioner,^^^	commissioner,^^^	VERB
inlawrev-2303	548	8	the	the	DET
inlawrev-2303	548	9	decedent	decedent	NOUN
inlawrev-2303	548	10	died	die	VERB
inlawrev-2303	548	11	on	on	ADP
inlawrev-2303	548	12	march	march	PROPN
inlawrev-2303	548	13	27	27	NUM
inlawrev-2303	548	14	,	,	PUNCT
inlawrev-2303	548	15	1967	1967	NUM
inlawrev-2303	548	16	.	.	PUNCT
inlawrev-2303	549	1	the	the	DET
inlawrev-2303	549	2	estate	estate	NOUN
inlawrev-2303	549	3	tax	tax	NOUN
inlawrev-2303	549	4	return	return	NOUN
inlawrev-2303	549	5	was	be	AUX
inlawrev-2303	549	6	due	due	ADJ
inlawrev-2303	549	7	on	on	ADP
inlawrev-2303	549	8	june	june	PROPN
inlawrev-2303	549	9	27	27	NUM
inlawrev-2303	549	10	,	,	PUNCT
inlawrev-2303	549	11	1968	1968	NUM
inlawrev-2303	549	12	,	,	PUNCT
inlawrev-2303	549	13	and	and	CCONJ
inlawrev-2303	549	14	was	be	AUX
inlawrev-2303	549	15	filed	file	VERB
inlawrev-2303	549	16	on	on	ADP
inlawrev-2303	549	17	august	august	PROPN
inlawrev-2303	549	18	28	28	NUM
inlawrev-2303	549	19	,	,	PUNCT
inlawrev-2303	549	20	1968	1968	NUM
inlawrev-2303	549	21	,	,	PUNCT
inlawrev-2303	549	22	two	two	NUM
inlawrev-2303	549	23	months	month	NOUN
inlawrev-2303	549	24	and	and	CCONJ
inlawrev-2303	549	25	one	one	NUM
inlawrev-2303	549	26	day	day	NOUN
inlawrev-2303	549	27	late	late	ADV
inlawrev-2303	549	28	.	.	PUNCT
inlawrev-2303	550	1	the	the	DET
inlawrev-2303	550	2	executrix	executrix	NOUN
inlawrev-2303	550	3	,	,	PUNCT
inlawrev-2303	550	4	the	the	DET
inlawrev-2303	550	5	decedent	decedent	NOUN
inlawrev-2303	550	6	's	's	PART
inlawrev-2303	550	7	widow	widow	NOUN
inlawrev-2303	550	8	,	,	PUNCT
inlawrev-2303	550	9	hired	hire	VERB
inlawrev-2303	550	10	an	an	DET
inlawrev-2303	550	11	attorney	attorney	NOUN
inlawrev-2303	550	12	,	,	PUNCT
inlawrev-2303	550	13	who	who	PRON
inlawrev-2303	550	14	was	be	AUX
inlawrev-2303	550	15	ill	ill	ADJ
inlawrev-2303	550	16	for	for	ADP
inlawrev-2303	550	17	several	several	ADJ
inlawrev-2303	550	18	weeks	week	NOUN
inlawrev-2303	550	19	during	during	ADP
inlawrev-2303	550	20	late	late	ADJ
inlawrev-2303	550	21	may	may	PROPN
inlawrev-2303	550	22	or	or	CCONJ
inlawrev-2303	550	23	early	early	ADJ
inlawrev-2303	550	24	june	june	PROPN
inlawrev-2303	550	25	,	,	PUNCT
inlawrev-2303	550	26	1968	1968	NUM
inlawrev-2303	550	27	.	.	PUNCT
inlawrev-2303	551	1	the	the	DET
inlawrev-2303	551	2	executrix	executrix	NOUN
inlawrev-2303	551	3	contended	contend	VERB
inlawrev-2303	551	4	that	that	SCONJ
inlawrev-2303	551	5	there	there	PRON
inlawrev-2303	551	6	was	be	VERB
inlawrev-2303	551	7	reasonable	reasonable	ADJ
inlawrev-2303	551	8	cause	cause	NOUN
inlawrev-2303	551	9	for	for	ADP
inlawrev-2303	551	10	the	the	DET
inlawrev-2303	551	11	delay	delay	NOUN
inlawrev-2303	551	12	in	in	ADP
inlawrev-2303	551	13	that	that	SCONJ
inlawrev-2303	551	14	she	she	PRON
inlawrev-2303	551	15	had	have	AUX
inlawrev-2303	551	16	relied	rely	VERB
inlawrev-2303	551	17	on	on	ADP
inlawrev-2303	551	18	the	the	DET
inlawrev-2303	551	19	attorney	attorney	NOUN
inlawrev-2303	551	20	to	to	PART
inlawrev-2303	551	21	file	file	VERB
inlawrev-2303	551	22	the	the	DET
inlawrev-2303	551	23	return	return	NOUN
inlawrev-2303	551	24	.	.	PUNCT
inlawrev-2303	552	1	the	the	DET
inlawrev-2303	552	2	attorney	attorney	NOUN
inlawrev-2303	552	3	mistakenly	mistakenly	ADV
inlawrev-2303	552	4	thought	think	VERB
inlawrev-2303	552	5	the	the	DET
inlawrev-2303	552	6	return	return	NOUN
inlawrev-2303	552	7	was	be	AUX
inlawrev-2303	552	8	due	due	ADJ
inlawrev-2303	552	9	fifteen	fifteen	NUM
inlawrev-2303	552	10	months	month	NOUN
inlawrev-2303	552	11	from	from	ADP
inlawrev-2303	552	12	the	the	DET
inlawrev-2303	552	13	appointment	appointment	NOUN
inlawrev-2303	552	14	"	"	PUNCT
inlawrev-2303	552	15	"	"	PUNCT
inlawrev-2303	552	16	/d	/d	PUNCT
inlawrev-2303	552	17	at	at	ADP
inlawrev-2303	552	18	206	206	NUM
inlawrev-2303	552	19	.	.	PUNCT
inlawrev-2303	553	1	"	"	PUNCT
inlawrev-2303	553	2	'	'	PUNCT
inlawrev-2303	553	3	the	the	DET
inlawrev-2303	553	4	delinquency	delinquency	NOUN
inlawrev-2303	553	5	in	in	ADP
inlawrev-2303	553	6	fisk	fisk	PROPN
inlawrev-2303	553	7	was	be	AUX
inlawrev-2303	553	8	one	one	NUM
inlawrev-2303	553	9	day	day	NOUN
inlawrev-2303	553	10	.	.	PUNCT
inlawrev-2303	554	1	in	in	ADP
inlawrev-2303	554	2	estate	estate	NOUN
inlawrev-2303	554	3	of	of	ADP
inlawrev-2303	554	4	duttenhofer	duttenhofer	PROPN
inlawrev-2303	554	5	,	,	PUNCT
inlawrev-2303	554	6	it	it	PRON
inlawrev-2303	554	7	was	be	AUX
inlawrev-2303	554	8	over	over	ADV
inlawrev-2303	554	9	five	five	NUM
inlawrev-2303	554	10	months	month	NOUN
inlawrev-2303	554	11	.	.	PUNCT
inlawrev-2303	555	1	"	"	PUNCT
inlawrev-2303	555	2	"	"	PUNCT
inlawrev-2303	555	3	410	410	NUM
inlawrev-2303	555	4	f.2d	f.2d	SYM
inlawrev-2303	555	5	302	302	NUM
inlawrev-2303	555	6	.	.	PUNCT
inlawrev-2303	556	1	"	"	PUNCT
inlawrev-2303	556	2	"	"	PUNCT
inlawrev-2303	556	3	32	32	NUM
inlawrev-2303	556	4	t.c.m	t.c.m	NOUN
inlawrev-2303	556	5	.	.	PUNCT
inlawrev-2303	557	1	(	(	PUNCT
inlawrev-2303	557	2	cch	cch	NOUN
inlawrev-2303	557	3	)	)	PUNCT
inlawrev-2303	557	4	461	461	NUM
inlawrev-2303	557	5	(	(	PUNCT
inlawrev-2303	557	6	1973	1973	NUM
inlawrev-2303	557	7	)	)	PUNCT
inlawrev-2303	557	8	.	.	PUNCT
inlawrev-2303	557	9	''	''	PUNCT
inlawrev-2303	558	1	"	"	PUNCT
inlawrev-2303	558	2	i	i	PRON
inlawrev-2303	558	3	d.	d.	PROPN
inlawrev-2303	558	4	at	at	ADP
inlawrev-2303	558	5	464	464	NUM
inlawrev-2303	558	6	(	(	PUNCT
inlawrev-2303	558	7	citing	cite	VERB
inlawrev-2303	558	8	estate	estate	NOUN
inlawrev-2303	558	9	of	of	ADP
inlawrev-2303	558	10	lammerts	lammert	NOUN
inlawrev-2303	558	11	,	,	PUNCT
inlawrev-2303	558	12	v.	v.	PROPN
inlawrev-2303	558	13	commissioner	commissioner	NOUN
inlawrev-2303	558	14	,	,	PUNCT
inlawrev-2303	558	15	54	54	NUM
inlawrev-2303	558	16	t.c	t.c	PROPN
inlawrev-2303	558	17	.	.	PROPN
inlawrev-2303	558	18	420	420	NUM
inlawrev-2303	558	19	(	(	PUNCT
inlawrev-2303	558	20	1970	1970	NUM
inlawrev-2303	558	21	)	)	PUNCT
inlawrev-2303	558	22	,	,	PUNCT
inlawrev-2303	558	23	aff'd	aff'd	VERB
inlawrev-2303	558	24	in	in	ADP
inlawrev-2303	558	25	part	part	NOUN
inlawrev-2303	558	26	per	per	ADP
inlawrev-2303	558	27	curiam	curiam	NOUN
inlawrev-2303	558	28	,	,	PUNCT
inlawrev-2303	558	29	456	456	NUM
inlawrev-2303	558	30	f.2d	f.2d	ADP
inlawrev-2303	558	31	681	681	NUM
inlawrev-2303	558	32	(	(	PUNCT
inlawrev-2303	558	33	2d	2d	NUM
inlawrev-2303	558	34	cir	cir	NOUN
inlawrev-2303	558	35	.	.	PROPN
inlawrev-2303	558	36	1972	1972	NUM
inlawrev-2303	558	37	)	)	PUNCT
inlawrev-2303	558	38	)	)	PUNCT
inlawrev-2303	558	39	.	.	PUNCT
inlawrev-2303	559	1	"	"	PUNCT
inlawrev-2303	559	2	'	'	PUNCT
inlawrev-2303	559	3	mccolgan	mccolgan	NOUN
inlawrev-2303	559	4	v.	v.	ADP
inlawrev-2303	559	5	commissioner	commissioner	NOUN
inlawrev-2303	559	6	,	,	PUNCT
inlawrev-2303	559	7	10	10	NUM
inlawrev-2303	559	8	b.t.a	b.t.a	NOUN
inlawrev-2303	559	9	.	.	PROPN
inlawrev-2303	559	10	958	958	NUM
inlawrev-2303	559	11	(	(	PUNCT
inlawrev-2303	559	12	1928	1928	NUM
inlawrev-2303	559	13	)	)	PUNCT
inlawrev-2303	559	14	;	;	PUNCT
inlawrev-2303	559	15	estate	estate	NOUN
inlawrev-2303	559	16	of	of	ADP
inlawrev-2303	559	17	collino	collino	PROPN
inlawrev-2303	559	18	v.	v.	ADP
inlawrev-2303	559	19	commissioner	commissioner	PROPN
inlawrev-2303	559	20	,	,	PUNCT
inlawrev-2303	559	21	25	25	NUM
inlawrev-2303	559	22	t.c	t.c	PROPN
inlawrev-2303	559	23	.	.	PROPN
inlawrev-2303	559	24	1026	1026	NUM
inlawrev-2303	559	25	(	(	PUNCT
inlawrev-2303	559	26	1956	1956	NUM
inlawrev-2303	559	27	)	)	PUNCT
inlawrev-2303	559	28	;	;	PUNCT
inlawrev-2303	559	29	estate	estate	NOUN
inlawrev-2303	559	30	of	of	ADP
inlawrev-2303	559	31	christ	christ	PROPN
inlawrev-2303	559	32	v.	v.	PROPN
inlawrev-2303	559	33	commissioner	commissioner	PROPN
inlawrev-2303	559	34	,	,	PUNCT
inlawrev-2303	559	35	54	54	NUM
inlawrev-2303	559	36	t.c	t.c	PROPN
inlawrev-2303	559	37	.	.	PROPN
inlawrev-2303	559	38	493	493	NUM
inlawrev-2303	559	39	(	(	PUNCT
inlawrev-2303	559	40	1970	1970	NUM
inlawrev-2303	559	41	)	)	PUNCT
inlawrev-2303	559	42	,	,	PUNCT
inlawrev-2303	559	43	aff'd	aff'd	VERB
inlawrev-2303	559	44	on	on	ADP
inlawrev-2303	559	45	other	other	ADJ
inlawrev-2303	559	46	grounds	ground	NOUN
inlawrev-2303	559	47	,	,	PUNCT
inlawrev-2303	559	48	480	480	NUM
inlawrev-2303	559	49	f.2d	f.2d	NUM
inlawrev-2303	559	50	171	171	NUM
inlawrev-2303	559	51	(	(	PUNCT
inlawrev-2303	559	52	9th	9th	ADJ
inlawrev-2303	559	53	cir	cir	NOUN
inlawrev-2303	559	54	.	.	PROPN
inlawrev-2303	559	55	1973	1973	NUM
inlawrev-2303	559	56	)	)	PUNCT
inlawrev-2303	559	57	.	.	PUNCT
inlawrev-2303	560	1	in	in	ADP
inlawrev-2303	560	2	those	those	DET
inlawrev-2303	560	3	cases	case	NOUN
inlawrev-2303	560	4	an	an	DET
inlawrev-2303	560	5	attorney	attorney	NOUN
inlawrev-2303	560	6	advised	advise	VERB
inlawrev-2303	560	7	the	the	DET
inlawrev-2303	560	8	taxpayer	taxpayer	NOUN
inlawrev-2303	560	9	that	that	SCONJ
inlawrev-2303	560	10	an	an	DET
inlawrev-2303	560	11	estate	estate	NOUN
inlawrev-2303	560	12	tax	tax	NOUN
inlawrev-2303	560	13	return	return	NOUN
inlawrev-2303	560	14	was	be	AUX
inlawrev-2303	560	15	not	not	PART
inlawrev-2303	560	16	required	require	VERB
inlawrev-2303	560	17	.	.	PUNCT
inlawrev-2303	561	1	'	'	PUNCT
inlawrev-2303	561	2	"	"	PUNCT
inlawrev-2303	561	3	32	32	NUM
inlawrev-2303	561	4	t.c.m	t.c.m	NOUN
inlawrev-2303	561	5	.	.	PUNCT
inlawrev-2303	562	1	(	(	PUNCT
inlawrev-2303	562	2	cch	cch	NOUN
inlawrev-2303	562	3	)	)	PUNCT
inlawrev-2303	562	4	at	at	ADP
inlawrev-2303	562	5	464	464	NUM
inlawrev-2303	562	6	.	.	PUNCT
inlawrev-2303	563	1	"	"	PUNCT
inlawrev-2303	563	2	'	'	NUM
inlawrev-2303	563	3	32	32	NUM
inlawrev-2303	563	4	t.c.m	t.c.m	NOUN
inlawrev-2303	563	5	.	.	PUNCT
inlawrev-2303	564	1	(	(	PUNCT
inlawrev-2303	564	2	cch	cch	NOUN
inlawrev-2303	564	3	)	)	PUNCT
inlawrev-2303	564	4	424	424	NUM
inlawrev-2303	564	5	(	(	PUNCT
inlawrev-2303	564	6	1973	1973	NUM
inlawrev-2303	564	7	)	)	PUNCT
inlawrev-2303	564	8	,	,	PUNCT
inlawrev-2303	564	9	aff'd	aff'd	NOUN
inlawrev-2303	564	10	per	per	ADP
inlawrev-2303	564	11	curiam	curiam	NOUN
inlawrev-2303	564	12	,	,	PUNCT
inlawrev-2303	564	13	502	502	NUM
inlawrev-2303	564	14	f.2d	f.2d	NOUN
inlawrev-2303	564	15	1148	1148	NUM
inlawrev-2303	564	16	(	(	PUNCT
inlawrev-2303	564	17	6th	6th	ADJ
inlawrev-2303	564	18	cir	cir	NOUN
inlawrev-2303	564	19	.	.	PROPN
inlawrev-2303	564	20	1974	1974	NUM
inlawrev-2303	564	21	)	)	PUNCT
inlawrev-2303	564	22	,	,	PUNCT
inlawrev-2303	564	23	cert	cert	NOUN
inlawrev-2303	564	24	,	,	PUNCT
inlawrev-2303	564	25	denied	deny	VERB
inlawrev-2303	564	26	,	,	PUNCT
inlawrev-2303	564	27	420	420	NUM
inlawrev-2303	564	28	u.s	u.s	PROPN
inlawrev-2303	564	29	.	.	PROPN
inlawrev-2303	564	30	992	992	NUM
inlawrev-2303	564	31	(	(	PUNCT
inlawrev-2303	564	32	1975	1975	NUM
inlawrev-2303	564	33	)	)	PUNCT
inlawrev-2303	564	34	.	.	PUNCT
inlawrev-2303	565	1	638	638	NUM
inlawrev-2303	565	2	indiana	indiana	NOUN
inlawrev-2303	565	3	la	la	PROPN
inlawrev-2303	565	4	w	w	PROPN
inlawrev-2303	565	5	review	review	PROPN
inlawrev-2303	565	6	[	[	X
inlawrev-2303	565	7	vol	vol	NOUN
inlawrev-2303	565	8	.	.	PUNCT
inlawrev-2303	566	1	11:621	11:621	NUM
inlawrev-2303	566	2	of	of	ADP
inlawrev-2303	566	3	the	the	DET
inlawrev-2303	566	4	executrix	executrix	NOUN
inlawrev-2303	566	5	,	,	PUNCT
inlawrev-2303	566	6	which	which	PRON
inlawrev-2303	566	7	would	would	AUX
inlawrev-2303	566	8	have	have	AUX
inlawrev-2303	566	9	made	make	VERB
inlawrev-2303	566	10	the	the	DET
inlawrev-2303	566	11	due	due	ADJ
inlawrev-2303	566	12	date	date	NOUN
inlawrev-2303	566	13	august	august	PROPN
inlawrev-2303	566	14	1	1	NUM
inlawrev-2303	566	15	,	,	PUNCT
inlawrev-2303	566	16	1968	1968	NUM
inlawrev-2303	566	17	.	.	PUNCT
inlawrev-2303	567	1	the	the	DET
inlawrev-2303	567	2	court	court	NOUN
inlawrev-2303	567	3	stated	state	VERB
inlawrev-2303	567	4	that	that	SCONJ
inlawrev-2303	567	5	the	the	DET
inlawrev-2303	567	6	key	key	NOUN
inlawrev-2303	567	7	to	to	ADP
inlawrev-2303	567	8	its	its	PRON
inlawrev-2303	567	9	decision	decision	NOUN
inlawrev-2303	567	10	was	be	AUX
inlawrev-2303	567	11	the	the	DET
inlawrev-2303	567	12	passive	passive	ADJ
inlawrev-2303	567	13	role	role	NOUN
inlawrev-2303	567	14	of	of	ADP
inlawrev-2303	567	15	the	the	DET
inlawrev-2303	567	16	executrix/'^	executrix/'^	ADJ
inlawrev-2303	567	17	it	it	PRON
inlawrev-2303	567	18	held	hold	VERB
inlawrev-2303	567	19	that	that	DET
inlawrev-2303	567	20	reliance	reliance	NOUN
inlawrev-2303	567	21	on	on	ADP
inlawrev-2303	567	22	the	the	DET
inlawrev-2303	567	23	attorney	attorney	NOUN
inlawrev-2303	567	24	was	be	AUX
inlawrev-2303	567	25	not	not	PART
inlawrev-2303	567	26	reasonable	reasonable	ADJ
inlawrev-2303	567	27	cause	cause	NOUN
inlawrev-2303	567	28	and	and	CCONJ
inlawrev-2303	567	29	that	that	PRON
inlawrev-2303	567	30	,	,	PUNCT
inlawrev-2303	567	31	therefore	therefore	ADV
inlawrev-2303	567	32	,	,	PUNCT
inlawrev-2303	567	33	reliance	reliance	NOUN
inlawrev-2303	567	34	on	on	ADP
inlawrev-2303	567	35	his	his	PRON
inlawrev-2303	567	36	mistake	mistake	NOUN
inlawrev-2303	567	37	as	as	ADP
inlawrev-2303	567	38	to	to	ADP
inlawrev-2303	567	39	the	the	DET
inlawrev-2303	567	40	due	due	ADJ
inlawrev-2303	567	41	date	date	NOUN
inlawrev-2303	567	42	was	be	AUX
inlawrev-2303	567	43	not	not	PART
inlawrev-2303	567	44	adequate	adequate	ADJ
inlawrev-2303	567	45	.	.	PUNCT
inlawrev-2303	568	1	"^	"^	VERB
inlawrev-2303	568	2	the	the	DET
inlawrev-2303	568	3	personal	personal	ADJ
inlawrev-2303	568	4	representative	representative	NOUN
inlawrev-2303	568	5	was	be	AUX
inlawrev-2303	568	6	required	require	VERB
inlawrev-2303	568	7	to	to	PART
inlawrev-2303	568	8	ascertain	ascertain	VERB
inlawrev-2303	568	9	the	the	DET
inlawrev-2303	568	10	due	due	ADJ
inlawrev-2303	568	11	date	date	NOUN
inlawrev-2303	568	12	and	and	CCONJ
inlawrev-2303	568	13	to	to	PART
inlawrev-2303	568	14	file	file	VERB
inlawrev-2303	568	15	timely	timely	ADV
inlawrev-2303	568	16	.	.	PUNCT
inlawrev-2303	569	1	"	"	PUNCT
inlawrev-2303	569	2	'	'	PUNCT
inlawrev-2303	569	3	the	the	DET
inlawrev-2303	569	4	attorney	attorney	NOUN
inlawrev-2303	569	5	's	's	PART
inlawrev-2303	569	6	illness	illness	NOUN
inlawrev-2303	569	7	was	be	AUX
inlawrev-2303	569	8	not	not	PART
inlawrev-2303	569	9	a	a	DET
inlawrev-2303	569	10	sufficient	sufficient	ADJ
inlawrev-2303	569	11	excuse	excuse	NOUN
inlawrev-2303	569	12	for	for	ADP
inlawrev-2303	569	13	late	late	ADJ
inlawrev-2303	569	14	filing	filing	NOUN
inlawrev-2303	569	15	because	because	SCONJ
inlawrev-2303	569	16	there	there	PRON
inlawrev-2303	569	17	was	be	VERB
inlawrev-2303	569	18	no	no	DET
inlawrev-2303	569	19	evidence	evidence	NOUN
inlawrev-2303	569	20	that	that	SCONJ
inlawrev-2303	569	21	the	the	DET
inlawrev-2303	569	22	executrix	executrix	NOUN
inlawrev-2303	569	23	was	be	AUX
inlawrev-2303	569	24	unaware	unaware	ADJ
inlawrev-2303	569	25	of	of	ADP
inlawrev-2303	569	26	the	the	DET
inlawrev-2303	569	27	disability	disability	NOUN
inlawrev-2303	569	28	.	.	PUNCT
inlawrev-2303	570	1	further	far	ADV
inlawrev-2303	570	2	,	,	PUNCT
inlawrev-2303	570	3	it	it	PRON
inlawrev-2303	570	4	appeared	appear	VERB
inlawrev-2303	570	5	that	that	SCONJ
inlawrev-2303	570	6	other	other	ADJ
inlawrev-2303	570	7	members	member	NOUN
inlawrev-2303	570	8	of	of	ADP
inlawrev-2303	570	9	the	the	DET
inlawrev-2303	570	10	attorney	attorney	NOUN
inlawrev-2303	570	11	's	's	PART
inlawrev-2303	570	12	firm	firm	NOUN
inlawrev-2303	570	13	could	could	AUX
inlawrev-2303	570	14	have	have	AUX
inlawrev-2303	570	15	filed	file	VERB
inlawrev-2303	570	16	the	the	DET
inlawrev-2303	570	17	return	return	NOUN
inlawrev-2303	570	18	.	.	PUNCT
inlawrev-2303	571	1	"^	"^	VERB
inlawrev-2303	571	2	the	the	DET
inlawrev-2303	571	3	court	court	NOUN
inlawrev-2303	571	4	of	of	ADP
inlawrev-2303	571	5	appeals	appeal	NOUN
inlawrev-2303	571	6	affirmed	affirm	VERB
inlawrev-2303	571	7	the	the	DET
inlawrev-2303	571	8	decision	decision	NOUN
inlawrev-2303	571	9	of	of	ADP
inlawrev-2303	571	10	the	the	DET
inlawrev-2303	571	11	tax	tax	NOUN
inlawrev-2303	571	12	court	court	NOUN
inlawrev-2303	571	13	,	,	PUNCT
inlawrev-2303	571	14	but	but	CCONJ
inlawrev-2303	571	15	indicated	indicate	VERB
inlawrev-2303	571	16	that	that	SCONJ
inlawrev-2303	571	17	it	it	PRON
inlawrev-2303	571	18	was	be	AUX
inlawrev-2303	571	19	unenthusiastic	unenthusiastic	ADJ
inlawrev-2303	571	20	about	about	ADP
inlawrev-2303	571	21	the	the	DET
inlawrev-2303	571	22	determination	determination	NOUN
inlawrev-2303	571	23	.	.	PUNCT
inlawrev-2303	572	1	the	the	DET
inlawrev-2303	572	2	appellate	appellate	ADJ
inlawrev-2303	572	3	opinion	opinion	NOUN
inlawrev-2303	572	4	stated	state	VERB
inlawrev-2303	572	5	that	that	SCONJ
inlawrev-2303	572	6	the	the	DET
inlawrev-2303	572	7	attorney	attorney	NOUN
inlawrev-2303	572	8	had	have	AUX
inlawrev-2303	572	9	orally	orally	ADV
inlawrev-2303	572	10	requested	request	VERB
inlawrev-2303	572	11	an	an	DET
inlawrev-2303	572	12	extension	extension	NOUN
inlawrev-2303	572	13	,	,	PUNCT
inlawrev-2303	572	14	and	and	CCONJ
inlawrev-2303	572	15	an	an	DET
inlawrev-2303	572	16	internal	internal	ADJ
inlawrev-2303	572	17	revenue	revenue	NOUN
inlawrev-2303	572	18	employee	employee	NOUN
inlawrev-2303	572	19	had	have	AUX
inlawrev-2303	572	20	told	tell	VERB
inlawrev-2303	572	21	him	he	PRON
inlawrev-2303	572	22	that	that	SCONJ
inlawrev-2303	572	23	the	the	DET
inlawrev-2303	572	24	statute	statute	NOUN
inlawrev-2303	572	25	was	be	AUX
inlawrev-2303	572	26	seldom	seldom	ADV
inlawrev-2303	572	27	enforced	enforce	VERB
inlawrev-2303	572	28	if	if	SCONJ
inlawrev-2303	572	29	the	the	DET
inlawrev-2303	572	30	return	return	NOUN
inlawrev-2303	572	31	was	be	AUX
inlawrev-2303	572	32	filed	file	VERB
inlawrev-2303	572	33	within	within	ADP
inlawrev-2303	572	34	a	a	DET
inlawrev-2303	572	35	reasonable	reasonable	ADJ
inlawrev-2303	572	36	time	time	NOUN
inlawrev-2303	572	37	and	and	CCONJ
inlawrev-2303	572	38	if	if	SCONJ
inlawrev-2303	572	39	there	there	PRON
inlawrev-2303	572	40	was	be	VERB
inlawrev-2303	572	41	some	some	DET
inlawrev-2303	572	42	reason	reason	NOUN
inlawrev-2303	572	43	for	for	ADP
inlawrev-2303	572	44	the	the	DET
inlawrev-2303	572	45	delay	delay	NOUN
inlawrev-2303	572	46	.	.	PUNCT
inlawrev-2303	573	1	"	"	PUNCT
inlawrev-2303	573	2	*	*	PUNCT
inlawrev-2303	573	3	further	far	ADV
inlawrev-2303	573	4	,	,	PUNCT
inlawrev-2303	573	5	the	the	DET
inlawrev-2303	573	6	court	court	NOUN
inlawrev-2303	573	7	of	of	ADP
inlawrev-2303	573	8	appeals	appeals	PROPN
inlawrev-2303	573	9	disagreed	disagree	VERB
inlawrev-2303	573	10	with	with	ADP
inlawrev-2303	573	11	the	the	DET
inlawrev-2303	573	12	lower	low	ADJ
inlawrev-2303	573	13	court	court	NOUN
inlawrev-2303	573	14	's	's	PART
inlawrev-2303	573	15	characterization	characterization	NOUN
inlawrev-2303	573	16	of	of	ADP
inlawrev-2303	573	17	the	the	DET
inlawrev-2303	573	18	executrix	executrix	NOUN
inlawrev-2303	573	19	as	as	ADP
inlawrev-2303	573	20	passive	passive	ADJ
inlawrev-2303	573	21	,	,	PUNCT
inlawrev-2303	573	22	suggesting	suggest	VERB
inlawrev-2303	573	23	that	that	SCONJ
inlawrev-2303	573	24	she	she	PRON
inlawrev-2303	573	25	was	be	AUX
inlawrev-2303	573	26	as	as	ADV
inlawrev-2303	573	27	active	active	ADJ
inlawrev-2303	573	28	as	as	SCONJ
inlawrev-2303	573	29	could	could	AUX
inlawrev-2303	573	30	reasonably	reasonably	ADV
inlawrev-2303	573	31	be	be	AUX
inlawrev-2303	573	32	expected	expect	VERB
inlawrev-2303	573	33	.	.	PUNCT
inlawrev-2303	574	1	"	"	PUNCT
inlawrev-2303	574	2	'	'	PUNCT
inlawrev-2303	574	3	in	in	ADP
inlawrev-2303	574	4	estate	estate	NOUN
inlawrev-2303	574	5	of	of	ADP
inlawrev-2303	574	6	bradley	bradley	PROPN
inlawrev-2303	574	7	v.	v.	ADP
inlawrev-2303	574	8	commissioner,^^	commissioner,^^	PROPN
inlawrev-2303	574	9	"	"	PUNCT
inlawrev-2303	574	10	the	the	DET
inlawrev-2303	574	11	scope	scope	NOUN
inlawrev-2303	574	12	of	of	ADP
inlawrev-2303	574	13	the	the	DET
inlawrev-2303	574	14	other	other	ADJ
inlawrev-2303	574	15	decisions	decision	NOUN
inlawrev-2303	574	16	in	in	ADP
inlawrev-2303	574	17	the	the	DET
inlawrev-2303	574	18	sixth	sixth	ADJ
inlawrev-2303	574	19	circuit	circuit	NOUN
inlawrev-2303	574	20	was	be	AUX
inlawrev-2303	574	21	somewhat	somewhat	ADV
inlawrev-2303	574	22	narrowed	narrow	VERB
inlawrev-2303	574	23	.	.	PUNCT
inlawrev-2303	575	1	there	there	ADV
inlawrev-2303	575	2	,	,	PUNCT
inlawrev-2303	575	3	the	the	DET
inlawrev-2303	575	4	decedent	decedent	NOUN
inlawrev-2303	575	5	's	's	PART
inlawrev-2303	575	6	son	son	NOUN
inlawrev-2303	575	7	-	-	PUNCT
inlawrev-2303	575	8	in	in	ADP
inlawrev-2303	575	9	-	-	PUNCT
inlawrev-2303	575	10	law	law	NOUN
inlawrev-2303	575	11	,	,	PUNCT
inlawrev-2303	575	12	a	a	DET
inlawrev-2303	575	13	practicing	practice	VERB
inlawrev-2303	575	14	attorney	attorney	NOUN
inlawrev-2303	575	15	with	with	ADP
inlawrev-2303	575	16	no	no	DET
inlawrev-2303	575	17	tax	tax	NOUN
inlawrev-2303	575	18	work	work	NOUN
inlawrev-2303	575	19	,	,	PUNCT
inlawrev-2303	575	20	was	be	AUX
inlawrev-2303	575	21	one	one	NUM
inlawrev-2303	575	22	of	of	ADP
inlawrev-2303	575	23	the	the	DET
inlawrev-2303	575	24	co	co	NOUN
inlawrev-2303	575	25	-	-	NOUN
inlawrev-2303	575	26	executors	executor	NOUN
inlawrev-2303	575	27	.	.	PUNCT
inlawrev-2303	576	1	he	he	PRON
inlawrev-2303	576	2	asked	ask	VERB
inlawrev-2303	576	3	an	an	DET
inlawrev-2303	576	4	accountant	accountant	NOUN
inlawrev-2303	576	5	,	,	PUNCT
inlawrev-2303	576	6	employed	employ	VERB
inlawrev-2303	576	7	by	by	ADP
inlawrev-2303	576	8	an	an	DET
inlawrev-2303	576	9	accounting	accounting	NOUN
inlawrev-2303	576	10	firm	firm	NOUN
inlawrev-2303	576	11	upon	upon	SCONJ
inlawrev-2303	576	12	which	which	PRON
inlawrev-2303	576	13	he	he	PRON
inlawrev-2303	576	14	had	have	AUX
inlawrev-2303	576	15	previously	previously	ADV
inlawrev-2303	576	16	relied	rely	VERB
inlawrev-2303	576	17	,	,	PUNCT
inlawrev-2303	576	18	the	the	DET
inlawrev-2303	576	19	due	due	ADJ
inlawrev-2303	576	20	date	date	NOUN
inlawrev-2303	576	21	of	of	ADP
inlawrev-2303	576	22	the	the	DET
inlawrev-2303	576	23	estate	estate	NOUN
inlawrev-2303	576	24	tax	tax	NOUN
inlawrev-2303	576	25	return	return	NOUN
inlawrev-2303	576	26	.	.	PUNCT
inlawrev-2303	577	1	the	the	DET
inlawrev-2303	577	2	accountant	accountant	NOUN
inlawrev-2303	577	3	thought	think	VERB
inlawrev-2303	577	4	the	the	DET
inlawrev-2303	577	5	attorney	attorney	NOUN
inlawrev-2303	577	6	wanted	want	VERB
inlawrev-2303	577	7	to	to	PART
inlawrev-2303	577	8	know	know	VERB
inlawrev-2303	577	9	the	the	DET
inlawrev-2303	577	10	due	due	ADJ
inlawrev-2303	577	11	date	date	NOUN
inlawrev-2303	577	12	for	for	ADP
inlawrev-2303	577	13	the	the	DET
inlawrev-2303	577	14	state	state	NOUN
inlawrev-2303	577	15	inheritance	inheritance	NOUN
inlawrev-2303	577	16	tax	tax	NOUN
inlawrev-2303	577	17	return	return	NOUN
inlawrev-2303	577	18	and	and	CCONJ
inlawrev-2303	577	19	indicated	indicate	VERB
inlawrev-2303	577	20	that	that	SCONJ
inlawrev-2303	577	21	it	it	PRON
inlawrev-2303	577	22	was	be	AUX
inlawrev-2303	577	23	eighteen	eighteen	NUM
inlawrev-2303	577	24	months	month	NOUN
inlawrev-2303	577	25	after	after	ADP
inlawrev-2303	577	26	the	the	DET
inlawrev-2303	577	27	decedent	decedent	NOUN
inlawrev-2303	577	28	's	's	PART
inlawrev-2303	577	29	death	death	NOUN
inlawrev-2303	577	30	.	.	PUNCT
inlawrev-2303	578	1	the	the	DET
inlawrev-2303	578	2	decedent	decedent	NOUN
inlawrev-2303	578	3	had	have	AUX
inlawrev-2303	578	4	died	die	VERB
inlawrev-2303	578	5	on	on	ADP
inlawrev-2303	578	6	january	january	PROPN
inlawrev-2303	578	7	30	30	NUM
inlawrev-2303	578	8	,	,	PUNCT
inlawrev-2303	578	9	1969	1969	NUM
inlawrev-2303	578	10	.	.	PUNCT
inlawrev-2303	579	1	thus	thus	ADV
inlawrev-2303	579	2	,	,	PUNCT
inlawrev-2303	579	3	the	the	DET
inlawrev-2303	579	4	estate	estate	NOUN
inlawrev-2303	579	5	tax	tax	NOUN
inlawrev-2303	579	6	return	return	NOUN
inlawrev-2303	579	7	was	be	AUX
inlawrev-2303	579	8	actually	actually	ADV
inlawrev-2303	579	9	due	due	ADJ
inlawrev-2303	579	10	on	on	ADP
inlawrev-2303	579	11	april	april	PROPN
inlawrev-2303	579	12	30	30	NUM
inlawrev-2303	579	13	,	,	PUNCT
inlawrev-2303	579	14	1970	1970	NUM
inlawrev-2303	579	15	.	.	PUNCT
inlawrev-2303	580	1	it	it	PRON
inlawrev-2303	580	2	was	be	AUX
inlawrev-2303	580	3	prepared	prepare	VERB
inlawrev-2303	580	4	by	by	ADP
inlawrev-2303	580	5	the	the	DET
inlawrev-2303	580	6	"	"	PUNCT
inlawrev-2303	580	7	*	*	PROPN
inlawrev-2303	580	8	32	32	NUM
inlawrev-2303	580	9	t.c.m	t.c.m	NOUN
inlawrev-2303	580	10	.	.	PUNCT
inlawrev-2303	581	1	(	(	PUNCT
inlawrev-2303	581	2	cch	cch	NOUN
inlawrev-2303	581	3	)	)	PUNCT
inlawrev-2303	581	4	at	at	ADP
inlawrev-2303	581	5	426	426	NUM
inlawrev-2303	581	6	(	(	PUNCT
inlawrev-2303	581	7	citing	cite	VERB
inlawrev-2303	581	8	estate	estate	NOUN
inlawrev-2303	581	9	of	of	ADP
inlawrev-2303	581	10	lammerts	lammert	NOUN
inlawrev-2303	581	11	v.	v.	ADP
inlawrev-2303	581	12	commissioner	commissioner	NOUN
inlawrev-2303	581	13	,	,	PUNCT
inlawrev-2303	581	14	54	54	NUM
inlawrev-2303	581	15	t.c	t.c	PROPN
inlawrev-2303	581	16	.	.	PROPN
inlawrev-2303	581	17	420	420	NUM
inlawrev-2303	581	18	(	(	PUNCT
inlawrev-2303	581	19	1970	1970	NUM
inlawrev-2303	581	20	)	)	PUNCT
inlawrev-2303	581	21	,	,	PUNCT
inlawrev-2303	581	22	aff'd	aff'd	VERB
inlawrev-2303	581	23	in	in	ADP
inlawrev-2303	581	24	part	part	NOUN
inlawrev-2303	581	25	per	per	ADP
inlawrev-2303	581	26	curiam	curiam	NOUN
inlawrev-2303	581	27	,	,	PUNCT
inlawrev-2303	581	28	456	456	NUM
inlawrev-2303	581	29	f.2d	f.2d	ADP
inlawrev-2303	581	30	681	681	NUM
inlawrev-2303	581	31	(	(	PUNCT
inlawrev-2303	581	32	2d	2d	NUM
inlawrev-2303	581	33	cir	cir	NOUN
inlawrev-2303	581	34	.	.	PROPN
inlawrev-2303	581	35	1972	1972	NUM
inlawrev-2303	581	36	)	)	PUNCT
inlawrev-2303	581	37	)	)	PUNCT
inlawrev-2303	581	38	.	.	PUNCT
inlawrev-2303	582	1	"	"	PUNCT
inlawrev-2303	582	2	^32	^32	VERB
inlawrev-2303	582	3	t.c.m	t.c.m	NOUN
inlawrev-2303	582	4	.	.	PUNCT
inlawrev-2303	583	1	(	(	PUNCT
inlawrev-2303	583	2	cch	cch	NOUN
inlawrev-2303	583	3	)	)	PUNCT
inlawrev-2303	583	4	at	at	ADP
inlawrev-2303	583	5	426	426	NUM
inlawrev-2303	583	6	.	.	PUNCT
inlawrev-2303	584	1	"	"	PUNCT
inlawrev-2303	584	2	«	«	PUNCT
inlawrev-2303	584	3	32	32	NUM
inlawrev-2303	584	4	t.c.m	t.c.m	NOUN
inlawrev-2303	584	5	.	.	PUNCT
inlawrev-2303	585	1	(	(	PUNCT
inlawrev-2303	585	2	cch	cch	NOUN
inlawrev-2303	585	3	)	)	PUNCT
inlawrev-2303	585	4	at	at	ADP
inlawrev-2303	585	5	425	425	NUM
inlawrev-2303	585	6	-	-	SYM
inlawrev-2303	585	7	26	26	NUM
inlawrev-2303	585	8	(	(	PUNCT
inlawrev-2303	585	9	citing	cite	VERB
inlawrev-2303	585	10	ferrando	ferrando	PROPN
inlawrev-2303	585	11	v.	v.	PROPN
inlawrev-2303	585	12	united	united	PROPN
inlawrev-2303	585	13	states	states	PROPN
inlawrev-2303	585	14	,	,	PUNCT
inlawrev-2303	585	15	56	56	NUM
inlawrev-2303	585	16	-	-	SYM
inlawrev-2303	585	17	2	2	NUM
inlawrev-2303	585	18	u.s	u.s	PROPN
inlawrev-2303	585	19	.	.	PROPN
inlawrev-2303	585	20	tax	tax	NOUN
inlawrev-2303	585	21	.	.	PUNCT
inlawrev-2303	586	1	cas	cas	PROPN
inlawrev-2303	586	2	.	.	PROPN
inlawrev-2303	587	1	56,871	56,871	NUM
inlawrev-2303	587	2	(	(	PUNCT
inlawrev-2303	587	3	n.d	n.d	PROPN
inlawrev-2303	587	4	.	.	PROPN
inlawrev-2303	587	5	cal	cal	PROPN
inlawrev-2303	587	6	.	.	PUNCT
inlawrev-2303	588	1	1956	1956	NUM
inlawrev-2303	588	2	)	)	PUNCT
inlawrev-2303	589	1	,	,	PUNCT
inlawrev-2303	589	2	aff'd	aff'd	NOUN
inlawrev-2303	589	3	,	,	PUNCT
inlawrev-2303	589	4	245	245	NUM
inlawrev-2303	589	5	f.2d	f.2d	ADP
inlawrev-2303	589	6	582	582	NUM
inlawrev-2303	589	7	(	(	PUNCT
inlawrev-2303	589	8	9th	9th	ADJ
inlawrev-2303	589	9	cir	cir	NOUN
inlawrev-2303	589	10	.	.	PUNCT
inlawrev-2303	590	1	1957	1957	NUM
inlawrev-2303	590	2	)	)	PUNCT
inlawrev-2303	591	1	;	;	PUNCT
inlawrev-2303	591	2	pfeiffer	pfeiffer	PROPN
inlawrev-2303	591	3	v.	v.	PROPN
inlawrev-2303	591	4	united	united	PROPN
inlawrev-2303	591	5	states	states	PROPN
inlawrev-2303	591	6	,	,	PUNCT
inlawrev-2303	591	7	315	315	NUM
inlawrev-2303	591	8	f.	f.	PROPN
inlawrev-2303	591	9	supp	supp	PROPN
inlawrev-2303	591	10	.	.	PUNCT
inlawrev-2303	592	1	392	392	NUM
inlawrev-2303	592	2	(	(	PUNCT
inlawrev-2303	592	3	e.d	e.d	PROPN
inlawrev-2303	592	4	.	.	PROPN
inlawrev-2303	592	5	cal	cal	PROPN
inlawrev-2303	592	6	.	.	PUNCT
inlawrev-2303	592	7	1970	1970	NUM
inlawrev-2303	592	8	)	)	PUNCT
inlawrev-2303	592	9	;	;	PUNCT
inlawrev-2303	592	10	estate	estate	NOUN
inlawrev-2303	592	11	of	of	ADP
inlawrev-2303	592	12	duttenhofer	duttenhofer	PROPN
inlawrev-2303	592	13	v.	v.	PROPN
inlawrev-2303	592	14	commissioner	commissioner	PROPN
inlawrev-2303	592	15	,	,	PUNCT
inlawrev-2303	592	16	49	49	NUM
inlawrev-2303	592	17	t.c	t.c	PROPN
inlawrev-2303	592	18	.	.	PROPN
inlawrev-2303	592	19	200	200	NUM
inlawrev-2303	592	20	(	(	PUNCT
inlawrev-2303	592	21	1967	1967	NUM
inlawrev-2303	592	22	)	)	PUNCT
inlawrev-2303	592	23	,	,	PUNCT
inlawrev-2303	592	24	aff'd	aff'd	NOUN
inlawrev-2303	592	25	per	per	ADP
inlawrev-2303	592	26	curiam	curiam	NOUN
inlawrev-2303	592	27	,	,	PUNCT
inlawrev-2303	592	28	410	410	NUM
inlawrev-2303	592	29	f.2d	f.2d	SYM
inlawrev-2303	592	30	302	302	NUM
inlawrev-2303	592	31	(	(	PUNCT
inlawrev-2303	592	32	6th	6th	ADJ
inlawrev-2303	592	33	cir	cir	NOUN
inlawrev-2303	592	34	.	.	PROPN
inlawrev-2303	592	35	1969	1969	NUM
inlawrev-2303	592	36	)	)	PUNCT
inlawrev-2303	592	37	)	)	PUNCT
inlawrev-2303	592	38	.	.	PUNCT
inlawrev-2303	592	39	'	'	PUNCT
inlawrev-2303	593	1	"	"	PUNCT
inlawrev-2303	593	2	robinson	robinson	PROPN
inlawrev-2303	593	3	's	's	PART
inlawrev-2303	593	4	dairy	dairy	NOUN
inlawrev-2303	593	5	,	,	PUNCT
inlawrev-2303	593	6	inc	inc	PROPN
inlawrev-2303	593	7	.	.	PROPN
inlawrev-2303	594	1	v.	v.	PROPN
inlawrev-2303	594	2	commissioner	commissioner	PROPN
inlawrev-2303	594	3	,	,	PUNCT
inlawrev-2303	594	4	302	302	NUM
inlawrev-2303	594	5	f.2d	f.2d	SYM
inlawrev-2303	594	6	42	42	NUM
inlawrev-2303	594	7	(	(	PUNCT
inlawrev-2303	594	8	10th	10th	ADJ
inlawrev-2303	594	9	cir	cir	NOUN
inlawrev-2303	594	10	.	.	PROPN
inlawrev-2303	594	11	1962	1962	NUM
inlawrev-2303	594	12	)	)	PUNCT
inlawrev-2303	594	13	.	.	PUNCT
inlawrev-2303	595	1	illness	illness	NOUN
inlawrev-2303	595	2	of	of	ADP
inlawrev-2303	595	3	the	the	DET
inlawrev-2303	595	4	taxpayer	taxpayer	NOUN
inlawrev-2303	595	5	's	's	PART
inlawrev-2303	595	6	accountant	accountant	NOUN
inlawrev-2303	595	7	was	be	AUX
inlawrev-2303	595	8	not	not	PART
inlawrev-2303	595	9	reasonable	reasonable	ADJ
inlawrev-2303	595	10	cause	cause	NOUN
inlawrev-2303	595	11	because	because	SCONJ
inlawrev-2303	595	12	the	the	DET
inlawrev-2303	595	13	taxpayer	taxpayer	NOUN
inlawrev-2303	595	14	was	be	AUX
inlawrev-2303	595	15	aware	aware	ADJ
inlawrev-2303	595	16	of	of	ADP
inlawrev-2303	595	17	it	it	PRON
inlawrev-2303	595	18	.	.	PUNCT
inlawrev-2303	596	1	"	"	PUNCT
inlawrev-2303	596	2	there	there	PRON
inlawrev-2303	596	3	was	be	VERB
inlawrev-2303	596	4	no	no	DET
inlawrev-2303	596	5	written	write	VERB
inlawrev-2303	596	6	request	request	NOUN
inlawrev-2303	596	7	for	for	ADP
inlawrev-2303	596	8	an	an	DET
inlawrev-2303	596	9	extension	extension	NOUN
inlawrev-2303	596	10	and	and	CCONJ
inlawrev-2303	596	11	the	the	DET
inlawrev-2303	596	12	conversation	conversation	NOUN
inlawrev-2303	596	13	was	be	AUX
inlawrev-2303	596	14	unverified	unverified	ADJ
inlawrev-2303	596	15	.	.	PUNCT
inlawrev-2303	597	1	therefore	therefore	ADV
inlawrev-2303	597	2	,	,	PUNCT
inlawrev-2303	597	3	the	the	DET
inlawrev-2303	597	4	tax	tax	NOUN
inlawrev-2303	597	5	court	court	NOUN
inlawrev-2303	597	6	must	must	AUX
inlawrev-2303	597	7	have	have	AUX
inlawrev-2303	597	8	chosen	choose	VERB
inlawrev-2303	597	9	not	not	PART
inlawrev-2303	597	10	to	to	PART
inlawrev-2303	597	11	believe	believe	VERB
inlawrev-2303	597	12	the	the	DET
inlawrev-2303	597	13	attorney	attorney	NOUN
inlawrev-2303	597	14	's	's	PART
inlawrev-2303	597	15	testimony	testimony	NOUN
inlawrev-2303	597	16	on	on	ADP
inlawrev-2303	597	17	the	the	DET
inlawrev-2303	597	18	matter	matter	NOUN
inlawrev-2303	597	19	.	.	PUNCT
inlawrev-2303	598	1	'	'	PUNCT
inlawrev-2303	598	2	"	"	PUNCT
inlawrev-2303	598	3	it	it	PRON
inlawrev-2303	598	4	was	be	AUX
inlawrev-2303	598	5	stipulated	stipulate	VERB
inlawrev-2303	598	6	that	that	SCONJ
inlawrev-2303	598	7	the	the	DET
inlawrev-2303	598	8	executrix	executrix	NOUN
inlawrev-2303	598	9	relied	rely	VERB
inlawrev-2303	598	10	entirely	entirely	ADV
inlawrev-2303	598	11	on	on	ADP
inlawrev-2303	598	12	the	the	DET
inlawrev-2303	598	13	attorney	attorney	NOUN
inlawrev-2303	598	14	to	to	PART
inlawrev-2303	598	15	file	file	VERB
inlawrev-2303	598	16	the	the	DET
inlawrev-2303	598	17	return	return	NOUN
inlawrev-2303	598	18	.	.	PUNCT
inlawrev-2303	599	1	32	32	NUM
inlawrev-2303	599	2	t.c.m	t.c.m	NOUN
inlawrev-2303	599	3	.	.	PUNCT
inlawrev-2303	600	1	(	(	PUNCT
inlawrev-2303	600	2	cch	cch	NOUN
inlawrev-2303	600	3	)	)	PUNCT
inlawrev-2303	600	4	at	at	ADP
inlawrev-2303	600	5	425	425	NUM
inlawrev-2303	600	6	.	.	PUNCT
inlawrev-2303	600	7	'	'	PUNCT
inlawrev-2303	600	8	^	^	SYM
inlawrev-2303	600	9	°	°	ADP
inlawrev-2303	600	10	33	33	NUM
inlawrev-2303	600	11	t.c.m	t.c.m	NOUN
inlawrev-2303	600	12	.	.	PUNCT
inlawrev-2303	601	1	(	(	PUNCT
inlawrev-2303	601	2	cch	cch	NOUN
inlawrev-2303	601	3	)	)	PUNCT
inlawrev-2303	601	4	70	70	NUM
inlawrev-2303	601	5	(	(	PUNCT
inlawrev-2303	601	6	1974	1974	NUM
inlawrev-2303	601	7	)	)	PUNCT
inlawrev-2303	601	8	,	,	PUNCT
inlawrev-2303	601	9	aff'd	aff'd	NOUN
inlawrev-2303	601	10	,	,	PUNCT
inlawrev-2303	601	11	511	511	NUM
inlawrev-2303	601	12	f.2d	f.2d	ADP
inlawrev-2303	601	13	527	527	NUM
inlawrev-2303	601	14	(	(	PUNCT
inlawrev-2303	601	15	6th	6th	ADJ
inlawrev-2303	601	16	cir	cir	NOUN
inlawrev-2303	601	17	.	.	PUNCT
inlawrev-2303	601	18	1975	1975	NUM
inlawrev-2303	601	19	)	)	PUNCT
inlawrev-2303	601	20	.	.	PUNCT
inlawrev-2303	602	1	1978	1978	NUM
inlawrev-2303	602	2	]	]	SYM
inlawrev-2303	602	3	estate	estate	NOUN
inlawrev-2303	602	4	tax	tax	NOUN
inlawrev-2303	602	5	returns	return	NOUN
inlawrev-2303	602	6	639	639	NUM
inlawrev-2303	602	7	accountant	accountant	NOUN
inlawrev-2303	602	8	and	and	CCONJ
inlawrev-2303	602	9	given	give	VERB
inlawrev-2303	602	10	to	to	ADP
inlawrev-2303	602	11	the	the	DET
inlawrev-2303	602	12	co	co	NOUN
inlawrev-2303	602	13	-	-	NOUN
inlawrev-2303	602	14	executor	executor	NOUN
inlawrev-2303	602	15	on	on	ADP
inlawrev-2303	602	16	may	may	PROPN
inlawrev-2303	602	17	28	28	NUM
inlawrev-2303	602	18	,	,	PUNCT
inlawrev-2303	602	19	1970	1970	NUM
inlawrev-2303	602	20	.	.	PUNCT
inlawrev-2303	603	1	the	the	DET
inlawrev-2303	603	2	return	return	NOUN
inlawrev-2303	603	3	was	be	AUX
inlawrev-2303	603	4	received	receive	VERB
inlawrev-2303	603	5	by	by	ADP
inlawrev-2303	603	6	the	the	DET
inlawrev-2303	603	7	internal	internal	ADJ
inlawrev-2303	603	8	revenue	revenue	NOUN
inlawrev-2303	603	9	service	service	NOUN
inlawrev-2303	603	10	on	on	ADP
inlawrev-2303	603	11	june	june	PROPN
inlawrev-2303	603	12	1	1	NUM
inlawrev-2303	603	13	,	,	PUNCT
inlawrev-2303	603	14	1970	1970	NUM
inlawrev-2303	603	15	.	.	PUNCT
inlawrev-2303	604	1	the	the	DET
inlawrev-2303	604	2	government	government	NOUN
inlawrev-2303	604	3	contended	contend	VERB
inlawrev-2303	604	4	that	that	SCONJ
inlawrev-2303	604	5	the	the	DET
inlawrev-2303	604	6	co	co	NOUN
inlawrev-2303	604	7	-	-	NOUN
inlawrev-2303	604	8	executor	executor	NOUN
inlawrev-2303	604	9	had	have	VERB
inlawrev-2303	604	10	a	a	DET
inlawrev-2303	604	11	personal	personal	ADJ
inlawrev-2303	604	12	,	,	PUNCT
inlawrev-2303	604	13	non	non	ADJ
inlawrev-2303	604	14	-	-	ADJ
inlawrev-2303	604	15	delegable	delegable	ADJ
inlawrev-2303	604	16	duty	duty	NOUN
inlawrev-2303	604	17	to	to	PART
inlawrev-2303	604	18	file	file	VERB
inlawrev-2303	604	19	the	the	DET
inlawrev-2303	604	20	return	return	NOUN
inlawrev-2303	604	21	timely	timely	ADV
inlawrev-2303	604	22	.	.	PUNCT
inlawrev-2303	605	1	it	it	PRON
inlawrev-2303	605	2	further	far	ADV
inlawrev-2303	605	3	contended	contend	VERB
inlawrev-2303	605	4	that	that	SCONJ
inlawrev-2303	605	5	the	the	DET
inlawrev-2303	605	6	co	co	NOUN
inlawrev-2303	605	7	-	-	NOUN
inlawrev-2303	605	8	executor	executor	NOUN
inlawrev-2303	605	9	was	be	AUX
inlawrev-2303	605	10	charged	charge	VERB
inlawrev-2303	605	11	with	with	ADP
inlawrev-2303	605	12	knowledge	knowledge	NOUN
inlawrev-2303	605	13	of	of	ADP
inlawrev-2303	605	14	the	the	DET
inlawrev-2303	605	15	due	due	ADJ
inlawrev-2303	605	16	date	date	NOUN
inlawrev-2303	605	17	by	by	ADP
inlawrev-2303	605	18	virtue	virtue	NOUN
inlawrev-2303	605	19	of	of	ADP
inlawrev-2303	605	20	his	his	PRON
inlawrev-2303	605	21	profession	profession	NOUN
inlawrev-2303	605	22	as	as	ADP
inlawrev-2303	605	23	an	an	DET
inlawrev-2303	605	24	attorney	attorney	NOUN
inlawrev-2303	605	25	.	.	PUNCT
inlawrev-2303	606	1	the	the	DET
inlawrev-2303	606	2	court	court	NOUN
inlawrev-2303	606	3	refused	refuse	VERB
inlawrev-2303	606	4	to	to	PART
inlawrev-2303	606	5	impute	impute	VERB
inlawrev-2303	606	6	knowledge	knowledge	NOUN
inlawrev-2303	606	7	of	of	ADP
inlawrev-2303	606	8	the	the	DET
inlawrev-2303	606	9	due	due	ADJ
inlawrev-2303	606	10	date	date	NOUN
inlawrev-2303	606	11	to	to	ADP
inlawrev-2303	606	12	the	the	DET
inlawrev-2303	606	13	personal	personal	ADJ
inlawrev-2303	606	14	representative	representative	NOUN
inlawrev-2303	606	15	because	because	SCONJ
inlawrev-2303	606	16	his	his	PRON
inlawrev-2303	606	17	practice	practice	NOUN
inlawrev-2303	606	18	did	do	AUX
inlawrev-2303	606	19	not	not	PART
inlawrev-2303	606	20	include	include	VERB
inlawrev-2303	606	21	tax	tax	NOUN
inlawrev-2303	606	22	work.^^^	work.^^^	PROPN
inlawrev-2303	606	23	the	the	DET
inlawrev-2303	606	24	court	court	NOUN
inlawrev-2303	606	25	stated	state	VERB
inlawrev-2303	606	26	:	:	PUNCT
inlawrev-2303	606	27	to	to	PART
inlawrev-2303	606	28	sustain	sustain	VERB
inlawrev-2303	606	29	respondent	respondent	NOUN
inlawrev-2303	606	30	's	's	PART
inlawrev-2303	606	31	argument	argument	NOUN
inlawrev-2303	606	32	would	would	AUX
inlawrev-2303	606	33	require	require	VERB
inlawrev-2303	606	34	a	a	DET
inlawrev-2303	606	35	holding	holding	NOUN
inlawrev-2303	606	36	that	that	PRON
inlawrev-2303	606	37	an	an	DET
inlawrev-2303	606	38	executor	executor	NOUN
inlawrev-2303	606	39	may	may	AUX
inlawrev-2303	606	40	rely	rely	VERB
inlawrev-2303	606	41	upon	upon	SCONJ
inlawrev-2303	606	42	the	the	DET
inlawrev-2303	606	43	advice	advice	NOUN
inlawrev-2303	606	44	of	of	ADP
inlawrev-2303	606	45	an	an	DET
inlawrev-2303	606	46	expert	expert	NOUN
inlawrev-2303	606	47	on	on	ADP
inlawrev-2303	606	48	substantive	substantive	ADJ
inlawrev-2303	606	49	tax	tax	NOUN
inlawrev-2303	606	50	law	law	NOUN
inlawrev-2303	606	51	questions	question	NOUN
inlawrev-2303	606	52	but	but	CCONJ
inlawrev-2303	606	53	,	,	PUNCT
inlawrev-2303	606	54	as	as	ADP
inlawrev-2303	606	55	a	a	DET
inlawrev-2303	606	56	matter	matter	NOUN
inlawrev-2303	606	57	of	of	ADP
inlawrev-2303	606	58	law	law	NOUN
inlawrev-2303	606	59	,	,	PUNCT
inlawrev-2303	606	60	may	may	AUX
inlawrev-2303	606	61	not	not	PART
inlawrev-2303	606	62	do	do	VERB
inlawrev-2303	606	63	so	so	ADV
inlawrev-2303	606	64	with	with	ADP
inlawrev-2303	606	65	respect	respect	NOUN
inlawrev-2303	606	66	to	to	ADP
inlawrev-2303	606	67	the	the	DET
inlawrev-2303	606	68	requirements	requirement	NOUN
inlawrev-2303	606	69	of	of	ADP
inlawrev-2303	606	70	the	the	DET
inlawrev-2303	606	71	law	law	NOUN
inlawrev-2303	606	72	as	as	ADP
inlawrev-2303	606	73	to	to	ADP
inlawrev-2303	606	74	the	the	DET
inlawrev-2303	606	75	due	due	ADJ
inlawrev-2303	606	76	date	date	NOUN
inlawrev-2303	606	77	of	of	ADP
inlawrev-2303	606	78	tax	tax	NOUN
inlawrev-2303	606	79	returns	return	NOUN
inlawrev-2303	606	80	—	—	PUNCT
inlawrev-2303	606	81	that	that	SCONJ
inlawrev-2303	606	82	he	he	PRON
inlawrev-2303	606	83	must	must	AUX
inlawrev-2303	606	84	research	research	VERB
inlawrev-2303	606	85	that	that	DET
inlawrev-2303	606	86	question	question	NOUN
inlawrev-2303	606	87	for	for	ADP
inlawrev-2303	606	88	himself	himself	PRON
inlawrev-2303	606	89	.	.	PUNCT
inlawrev-2303	607	1	we	we	PRON
inlawrev-2303	607	2	decline	decline	VERB
inlawrev-2303	607	3	to	to	PART
inlawrev-2303	607	4	so	so	ADV
inlawrev-2303	607	5	hold	hold	VERB
inlawrev-2303	607	6	.	.	PUNCT
inlawrev-2303	608	1	we	we	PRON
inlawrev-2303	608	2	fail	fail	VERB
inlawrev-2303	608	3	to	to	PART
inlawrev-2303	608	4	see	see	VERB
inlawrev-2303	608	5	a	a	DET
inlawrev-2303	608	6	significant	significant	ADJ
inlawrev-2303	608	7	distinction	distinction	NOUN
inlawrev-2303	608	8	between	between	ADP
inlawrev-2303	608	9	the	the	DET
inlawrev-2303	608	10	reasonableness	reasonableness	NOUN
inlawrev-2303	608	11	of	of	ADP
inlawrev-2303	608	12	a	a	DET
inlawrev-2303	608	13	failure	failure	NOUN
inlawrev-2303	608	14	to	to	PART
inlawrev-2303	608	15	file	file	VERB
inlawrev-2303	608	16	at	at	ADV
inlawrev-2303	608	17	all	all	ADV
inlawrev-2303	608	18	and	and	CCONJ
inlawrev-2303	608	19	the	the	DET
inlawrev-2303	608	20	reasonableness	reasonableness	NOUN
inlawrev-2303	608	21	of	of	ADP
inlawrev-2303	608	22	a	a	DET
inlawrev-2303	608	23	failure	failure	NOUN
inlawrev-2303	608	24	to	to	PART
inlawrev-2303	608	25	file	file	VERB
inlawrev-2303	608	26	on	on	ADP
inlawrev-2303	608	27	time	time	NOUN
inlawrev-2303	608	28	,	,	PUNCT
inlawrev-2303	608	29	where	where	SCONJ
inlawrev-2303	608	30	in	in	ADP
inlawrev-2303	608	31	both	both	DET
inlawrev-2303	608	32	circumstances	circumstance	NOUN
inlawrev-2303	608	33	the	the	DET
inlawrev-2303	608	34	taxpayer	taxpayer	NOUN
inlawrev-2303	608	35	has	have	AUX
inlawrev-2303	608	36	relied	rely	VERB
inlawrev-2303	608	37	on	on	ADP
inlawrev-2303	608	38	the	the	DET
inlawrev-2303	608	39	advice	advice	NOUN
inlawrev-2303	608	40	of	of	ADP
inlawrev-2303	608	41	competent	competent	ADJ
inlawrev-2303	608	42	counsel.*^^	counsel.*^^	NOUN
inlawrev-2303	608	43	apparently	apparently	ADV
inlawrev-2303	608	44	,	,	PUNCT
inlawrev-2303	608	45	the	the	DET
inlawrev-2303	608	46	sixth	sixth	ADJ
inlawrev-2303	608	47	circuit	circuit	NOUN
inlawrev-2303	608	48	will	will	AUX
inlawrev-2303	608	49	consider	consider	VERB
inlawrev-2303	608	50	the	the	DET
inlawrev-2303	608	51	advice	advice	NOUN
inlawrev-2303	608	52	of	of	ADP
inlawrev-2303	608	53	a	a	DET
inlawrev-2303	608	54	professional	professional	NOUN
inlawrev-2303	608	55	to	to	PART
inlawrev-2303	608	56	be	be	AUX
inlawrev-2303	608	57	adequate	adequate	ADJ
inlawrev-2303	608	58	reason	reason	NOUN
inlawrev-2303	608	59	for	for	ADP
inlawrev-2303	608	60	delay	delay	NOUN
inlawrev-2303	608	61	if	if	SCONJ
inlawrev-2303	608	62	the	the	DET
inlawrev-2303	608	63	professional	professional	NOUN
inlawrev-2303	608	64	is	be	AUX
inlawrev-2303	608	65	specifically	specifically	ADV
inlawrev-2303	608	66	requested	request	VERB
inlawrev-2303	608	67	to	to	PART
inlawrev-2303	608	68	state	state	VERB
inlawrev-2303	608	69	the	the	DET
inlawrev-2303	608	70	estate	estate	NOUN
inlawrev-2303	608	71	tax	tax	NOUN
inlawrev-2303	608	72	return	return	NOUN
inlawrev-2303	608	73	due	due	ADJ
inlawrev-2303	608	74	date	date	NOUN
inlawrev-2303	608	75	and	and	CCONJ
inlawrev-2303	608	76	misinforms	misinform	VERB
inlawrev-2303	608	77	the	the	DET
inlawrev-2303	608	78	taxpayer	taxpayer	NOUN
inlawrev-2303	608	79	.	.	PUNCT
inlawrev-2303	609	1	otherwise	otherwise	ADV
inlawrev-2303	609	2	,	,	PUNCT
inlawrev-2303	609	3	an	an	DET
inlawrev-2303	609	4	attorney	attorney	NOUN
inlawrev-2303	609	5	's	's	PART
inlawrev-2303	609	6	mistake	mistake	NOUN
inlawrev-2303	609	7	regarding	regard	VERB
inlawrev-2303	609	8	the	the	DET
inlawrev-2303	609	9	due	due	ADJ
inlawrev-2303	609	10	date	date	NOUN
inlawrev-2303	609	11	is	be	AUX
inlawrev-2303	609	12	not	not	PART
inlawrev-2303	609	13	sufficient	sufficient	ADJ
inlawrev-2303	609	14	cause	cause	NOUN
inlawrev-2303	609	15	.	.	PUNCT
inlawrev-2303	610	1	the	the	DET
inlawrev-2303	610	2	executor	executor	NOUN
inlawrev-2303	610	3	can	can	AUX
inlawrev-2303	610	4	not	not	PART
inlawrev-2303	610	5	be	be	AUX
inlawrev-2303	610	6	passive	passive	ADJ
inlawrev-2303	610	7	and	and	CCONJ
inlawrev-2303	610	8	be	be	AUX
inlawrev-2303	610	9	successful	successful	ADJ
inlawrev-2303	610	10	in	in	ADP
inlawrev-2303	610	11	asserting	assert	VERB
inlawrev-2303	610	12	reasonable	reasonable	ADJ
inlawrev-2303	610	13	cause	cause	NOUN
inlawrev-2303	610	14	as	as	ADP
inlawrev-2303	610	15	a	a	DET
inlawrev-2303	610	16	defense	defense	NOUN
inlawrev-2303	610	17	to	to	ADP
inlawrev-2303	610	18	the	the	DET
inlawrev-2303	610	19	imposition	imposition	NOUN
inlawrev-2303	610	20	of	of	ADP
inlawrev-2303	610	21	penalties	penalty	NOUN
inlawrev-2303	610	22	.	.	PUNCT
inlawrev-2303	611	1	the	the	DET
inlawrev-2303	611	2	administrator	administrator	NOUN
inlawrev-2303	611	3	must	must	AUX
inlawrev-2303	611	4	at	at	ADV
inlawrev-2303	611	5	least	least	ADJ
inlawrev-2303	611	6	make	make	VERB
inlawrev-2303	611	7	sure	sure	ADJ
inlawrev-2303	611	8	that	that	SCONJ
inlawrev-2303	611	9	the	the	DET
inlawrev-2303	611	10	attorney	attorney	NOUN
inlawrev-2303	611	11	for	for	ADP
inlawrev-2303	611	12	the	the	DET
inlawrev-2303	611	13	estate	estate	NOUN
inlawrev-2303	611	14	is	be	AUX
inlawrev-2303	611	15	diligent	diligent	ADJ
inlawrev-2303	611	16	.	.	PUNCT
inlawrev-2303	612	1	illness	illness	NOUN
inlawrev-2303	612	2	of	of	ADP
inlawrev-2303	612	3	the	the	DET
inlawrev-2303	612	4	preparer	preparer	NOUN
inlawrev-2303	612	5	is	be	AUX
inlawrev-2303	612	6	no	no	DET
inlawrev-2303	612	7	excuse	excuse	NOUN
inlawrev-2303	612	8	if	if	SCONJ
inlawrev-2303	612	9	the	the	DET
inlawrev-2303	612	10	executor	executor	NOUN
inlawrev-2303	612	11	is	be	AUX
inlawrev-2303	612	12	aware	aware	ADJ
inlawrev-2303	612	13	of	of	ADP
inlawrev-2303	612	14	the	the	DET
inlawrev-2303	612	15	disability	disability	NOUN
inlawrev-2303	612	16	or	or	CCONJ
inlawrev-2303	612	17	if	if	SCONJ
inlawrev-2303	612	18	other	other	ADJ
inlawrev-2303	612	19	firm	firm	ADJ
inlawrev-2303	612	20	members	member	NOUN
inlawrev-2303	612	21	could	could	AUX
inlawrev-2303	612	22	file	file	VERB
inlawrev-2303	612	23	the	the	DET
inlawrev-2303	612	24	return	return	NOUN
inlawrev-2303	612	25	.	.	PUNCT
inlawrev-2303	613	1	e.	e.	PROPN
inlawrev-2303	613	2	seventh	seventh	PROPN
inlawrev-2303	613	3	circuit	circuit	PROPN
inlawrev-2303	613	4	analysis	analysis	NOUN
inlawrev-2303	613	5	of	of	ADP
inlawrev-2303	613	6	the	the	DET
inlawrev-2303	613	7	seventh	seventh	ADJ
inlawrev-2303	613	8	circuit	circuit	NOUN
inlawrev-2303	613	9	demonstrates	demonstrate	VERB
inlawrev-2303	613	10	that	that	SCONJ
inlawrev-2303	613	11	the	the	DET
inlawrev-2303	613	12	courts	court	NOUN
inlawrev-2303	613	13	are	be	AUX
inlawrev-2303	613	14	becoming	become	VERB
inlawrev-2303	613	15	ever	ever	ADV
inlawrev-2303	613	16	more	more	ADV
inlawrev-2303	613	17	narrow	narrow	ADJ
inlawrev-2303	613	18	in	in	ADP
inlawrev-2303	613	19	defining	define	VERB
inlawrev-2303	613	20	reasonable	reasonable	ADJ
inlawrev-2303	613	21	cause	cause	NOUN
inlawrev-2303	613	22	.	.	PUNCT
inlawrev-2303	614	1	the	the	DET
inlawrev-2303	614	2	earliest	early	ADJ
inlawrev-2303	614	3	pertinent	pertinent	ADJ
inlawrev-2303	614	4	case	case	NOUN
inlawrev-2303	614	5	,	,	PUNCT
inlawrev-2303	614	6	giesen	giesen	PROPN
inlawrev-2303	614	7	v.	v.	PROPN
inlawrev-2303	614	8	united	united	PROPN
inlawrev-2303	614	9	states,^^^	states,^^^	PROPN
inlawrev-2303	614	10	however	however	ADV
inlawrev-2303	614	11	,	,	PUNCT
inlawrev-2303	614	12	used	use	VERB
inlawrev-2303	614	13	the	the	DET
inlawrev-2303	614	14	broader	broad	ADJ
inlawrev-2303	614	15	concept	concept	NOUN
inlawrev-2303	614	16	enunciated	enunciate	VERB
inlawrev-2303	614	17	in	in	ADP
inlawrev-2303	614	18	haywood	haywood	PROPN
inlawrev-2303	614	19	lumber	lumber	PROPN
inlawrev-2303	614	20	&	&	CCONJ
inlawrev-2303	614	21	mining	mining	PROPN
inlawrev-2303	614	22	co.	co.	PROPN
inlawrev-2303	615	1	v.	v.	ADP
inlawrev-2303	615	2	commissioner.^^	commissioner.^^	PROPN
inlawrev-2303	615	3	*	*	PROPN
inlawrev-2303	615	4	in	in	ADP
inlawrev-2303	615	5	giesen	giesen	PROPN
inlawrev-2303	615	6	,	,	PUNCT
inlawrev-2303	615	7	the	the	DET
inlawrev-2303	615	8	decedent	decedent	NOUN
inlawrev-2303	615	9	died	die	VERB
inlawrev-2303	615	10	on	on	ADP
inlawrev-2303	615	11	august	august	PROPN
inlawrev-2303	615	12	30	30	NUM
inlawrev-2303	615	13	,	,	PUNCT
inlawrev-2303	615	14	1964	1964	NUM
inlawrev-2303	615	15	.	.	PUNCT
inlawrev-2303	616	1	the	the	DET
inlawrev-2303	616	2	estate	estate	NOUN
inlawrev-2303	616	3	tax	tax	NOUN
inlawrev-2303	616	4	return	return	NOUN
inlawrev-2303	616	5	was	be	AUX
inlawrev-2303	616	6	due	due	ADJ
inlawrev-2303	616	7	november	november	PROPN
inlawrev-2303	616	8	30	30	NUM
inlawrev-2303	616	9	,	,	PUNCT
inlawrev-2303	616	10	1965	1965	NUM
inlawrev-2303	616	11	,	,	PUNCT
inlawrev-2303	616	12	and	and	CCONJ
inlawrev-2303	616	13	was	be	AUX
inlawrev-2303	616	14	filed	file	VERB
inlawrev-2303	616	15	june	june	PROPN
inlawrev-2303	616	16	18	18	NUM
inlawrev-2303	616	17	,	,	PUNCT
inlawrev-2303	616	18	1968	1968	NUM
inlawrev-2303	616	19	,	,	PUNCT
inlawrev-2303	616	20	accompanied	accompany	VERB
inlawrev-2303	616	21	by	by	ADP
inlawrev-2303	616	22	the	the	DET
inlawrev-2303	616	23	executor	executor	NOUN
inlawrev-2303	616	24	's	's	PART
inlawrev-2303	616	25	check	check	NOUN
inlawrev-2303	616	26	dated	date	VERB
inlawrev-2303	616	27	february	february	PROPN
inlawrev-2303	616	28	10	10	NUM
inlawrev-2303	616	29	,	,	PUNCT
inlawrev-2303	616	30	1968	1968	NUM
inlawrev-2303	616	31	.	.	PUNCT
inlawrev-2303	617	1	'	'	PUNCT
inlawrev-2303	618	1	"	"	PUNCT
inlawrev-2303	618	2	i	i	PROPN
inlawrev-2303	618	3	d	d	PROPN
inlawrev-2303	618	4	,	,	PUNCT
inlawrev-2303	618	5	at	at	ADP
inlawrev-2303	618	6	72	72	NUM
inlawrev-2303	618	7	.	.	PUNCT
inlawrev-2303	619	1	compare	compare	NOUN
inlawrev-2303	619	2	estate	estate	NOUN
inlawrev-2303	619	3	of	of	ADP
inlawrev-2303	619	4	mayer	mayer	PROPN
inlawrev-2303	619	5	v.	v.	PROPN
inlawrev-2303	619	6	commissioner	commissioner	PROPN
inlawrev-2303	619	7	,	,	PUNCT
inlawrev-2303	619	8	43	43	NUM
inlawrev-2303	619	9	t.c	t.c	PROPN
inlawrev-2303	619	10	.	.	PROPN
inlawrev-2303	620	1	403	403	NUM
inlawrev-2303	620	2	(	(	PUNCT
inlawrev-2303	620	3	1964	1964	NUM
inlawrev-2303	620	4	)	)	PUNCT
inlawrev-2303	620	5	,	,	PUNCT
inlawrev-2303	620	6	affd	affd	X
inlawrev-2303	620	7	per	per	ADP
inlawrev-2303	620	8	curiam	curiam	NOUN
inlawrev-2303	620	9	,	,	PUNCT
inlawrev-2303	620	10	351	351	NUM
inlawrev-2303	620	11	f.2d	f.2d	SYM
inlawrev-2303	620	12	617	617	NUM
inlawrev-2303	620	13	(	(	PUNCT
inlawrev-2303	620	14	2d	2d	NUM
inlawrev-2303	620	15	cir	cir	NOUN
inlawrev-2303	620	16	.	.	PUNCT
inlawrev-2303	621	1	1965	1965	NUM
inlawrev-2303	621	2	)	)	PUNCT
inlawrev-2303	621	3	cert	cert	NOUN
inlawrev-2303	621	4	,	,	PUNCT
inlawrev-2303	621	5	denied	deny	VERB
inlawrev-2303	621	6	,	,	PUNCT
inlawrev-2303	621	7	383	383	NUM
inlawrev-2303	621	8	u.s	u.s	PROPN
inlawrev-2303	621	9	.	.	PROPN
inlawrev-2303	621	10	935	935	NUM
inlawrev-2303	621	11	(	(	PUNCT
inlawrev-2303	621	12	1966	1966	NUM
inlawrev-2303	621	13	)	)	PUNCT
inlawrev-2303	621	14	.	.	PUNCT
inlawrev-2303	622	1	•^33	•^33	VERB
inlawrev-2303	622	2	t.c.m	t.c.m	NOUN
inlawrev-2303	622	3	.	.	PUNCT
inlawrev-2303	623	1	(	(	PUNCT
inlawrev-2303	623	2	cch	cch	NOUN
inlawrev-2303	623	3	)	)	PUNCT
inlawrev-2303	623	4	at	at	ADP
inlawrev-2303	623	5	73	73	NUM
inlawrev-2303	623	6	.	.	PUNCT
inlawrev-2303	624	1	'	'	NUM
inlawrev-2303	624	2	^'369	^'369	NUM
inlawrev-2303	624	3	f.	f.	PROPN
inlawrev-2303	624	4	supp	supp	PROPN
inlawrev-2303	624	5	.	.	PUNCT
inlawrev-2303	625	1	33	33	NUM
inlawrev-2303	625	2	(	(	PUNCT
inlawrev-2303	625	3	w.d	w.d	PROPN
inlawrev-2303	625	4	.	.	PROPN
inlawrev-2303	625	5	wis	wis	PROPN
inlawrev-2303	625	6	.	.	PROPN
inlawrev-2303	625	7	1973	1973	NUM
inlawrev-2303	625	8	)	)	PUNCT
inlawrev-2303	625	9	.	.	PUNCT
inlawrev-2303	626	1	'	'	PUNCT
inlawrev-2303	626	2	"	"	PUNCT
inlawrev-2303	626	3	178	178	NUM
inlawrev-2303	626	4	f.2d	f.2d	SYM
inlawrev-2303	626	5	769	769	NUM
inlawrev-2303	626	6	(	(	PUNCT
inlawrev-2303	626	7	2d	2d	NUM
inlawrev-2303	626	8	cir	cir	NOUN
inlawrev-2303	626	9	.	.	PROPN
inlawrev-2303	626	10	1950	1950	NUM
inlawrev-2303	626	11	)	)	PUNCT
inlawrev-2303	626	12	,	,	PUNCT
inlawrev-2303	626	13	rev'g	rev'g	VERB
inlawrev-2303	626	14	12	12	NUM
inlawrev-2303	626	15	t.c	t.c	PROPN
inlawrev-2303	626	16	.	.	PROPN
inlawrev-2303	626	17	735	735	NUM
inlawrev-2303	626	18	(	(	PUNCT
inlawrev-2303	626	19	1949	1949	NUM
inlawrev-2303	626	20	)	)	PUNCT
inlawrev-2303	626	21	.	.	PUNCT
inlawrev-2303	627	1	640	640	NUM
inlawrev-2303	627	2	indiana	indiana	PROPN
inlawrev-2303	627	3	law	law	NOUN
inlawrev-2303	627	4	review	review	NOUN
inlawrev-2303	627	5	[	[	X
inlawrev-2303	627	6	vol	vol	NOUN
inlawrev-2303	627	7	.	.	PUNCT
inlawrev-2303	628	1	11:621	11:621	NUM
inlawrev-2303	628	2	the	the	DET
inlawrev-2303	628	3	personal	personal	ADJ
inlawrev-2303	628	4	representative	representative	NOUN
inlawrev-2303	628	5	,	,	PUNCT
inlawrev-2303	628	6	the	the	DET
inlawrev-2303	628	7	decedent	decedent	NOUN
inlawrev-2303	628	8	's	's	PART
inlawrev-2303	628	9	son	son	NOUN
inlawrev-2303	628	10	,	,	PUNCT
inlawrev-2303	628	11	was	be	AUX
inlawrev-2303	628	12	a	a	DET
inlawrev-2303	628	13	doctor	doctor	NOUN
inlawrev-2303	628	14	with	with	ADP
inlawrev-2303	628	15	no	no	DET
inlawrev-2303	628	16	knowledge	knowledge	NOUN
inlawrev-2303	628	17	of	of	ADP
inlawrev-2303	628	18	business	business	NOUN
inlawrev-2303	628	19	practices	practice	NOUN
inlawrev-2303	628	20	.	.	PUNCT
inlawrev-2303	629	1	he	he	PRON
inlawrev-2303	629	2	hired	hire	VERB
inlawrev-2303	629	3	the	the	DET
inlawrev-2303	629	4	attorney	attorney	NOUN
inlawrev-2303	629	5	who	who	PRON
inlawrev-2303	629	6	had	have	AUX
inlawrev-2303	629	7	represented	represent	VERB
inlawrev-2303	629	8	the	the	DET
inlawrev-2303	629	9	estate	estate	NOUN
inlawrev-2303	629	10	of	of	ADP
inlawrev-2303	629	11	the	the	DET
inlawrev-2303	629	12	executor	executor	NOUN
inlawrev-2303	629	13	's	's	PART
inlawrev-2303	629	14	father	father	NOUN
inlawrev-2303	629	15	.	.	PUNCT
inlawrev-2303	630	1	the	the	DET
inlawrev-2303	630	2	lawyer	lawyer	NOUN
inlawrev-2303	630	3	,	,	PUNCT
inlawrev-2303	630	4	with	with	ADP
inlawrev-2303	630	5	thirty	thirty	NUM
inlawrev-2303	630	6	-	-	PUNCT
inlawrev-2303	630	7	four	four	NUM
inlawrev-2303	630	8	years	year	NOUN
inlawrev-2303	630	9	of	of	ADP
inlawrev-2303	630	10	experience	experience	NOUN
inlawrev-2303	630	11	,	,	PUNCT
inlawrev-2303	630	12	was	be	AUX
inlawrev-2303	630	13	reputed	repute	VERB
inlawrev-2303	630	14	to	to	PART
inlawrev-2303	630	15	be	be	AUX
inlawrev-2303	630	16	an	an	DET
inlawrev-2303	630	17	expert	expert	NOUN
inlawrev-2303	630	18	in	in	ADP
inlawrev-2303	630	19	probate	probate	NOUN
inlawrev-2303	630	20	law	law	NOUN
inlawrev-2303	630	21	and	and	CCONJ
inlawrev-2303	630	22	taxation	taxation	NOUN
inlawrev-2303	630	23	.	.	PUNCT
inlawrev-2303	631	1	the	the	DET
inlawrev-2303	631	2	counselor	counselor	NOUN
inlawrev-2303	631	3	controlled	control	VERB
inlawrev-2303	631	4	the	the	DET
inlawrev-2303	631	5	administration	administration	NOUN
inlawrev-2303	631	6	of	of	ADP
inlawrev-2303	631	7	the	the	DET
inlawrev-2303	631	8	estate	estate	NOUN
inlawrev-2303	631	9	.	.	PUNCT
inlawrev-2303	632	1	the	the	DET
inlawrev-2303	632	2	executor	executor	NOUN
inlawrev-2303	632	3	had	have	AUX
inlawrev-2303	632	4	inquired	inquire	VERB
inlawrev-2303	632	5	about	about	ADP
inlawrev-2303	632	6	the	the	DET
inlawrev-2303	632	7	progress	progress	NOUN
inlawrev-2303	632	8	of	of	ADP
inlawrev-2303	632	9	the	the	DET
inlawrev-2303	632	10	estate	estate	NOUN
inlawrev-2303	632	11	,	,	PUNCT
inlawrev-2303	632	12	and	and	CCONJ
inlawrev-2303	632	13	the	the	DET
inlawrev-2303	632	14	attorney	attorney	NOUN
inlawrev-2303	632	15	had	have	AUX
inlawrev-2303	632	16	assured	assure	VERB
inlawrev-2303	632	17	him	he	PRON
inlawrev-2303	632	18	that	that	SCONJ
inlawrev-2303	632	19	the	the	DET
inlawrev-2303	632	20	matter	matter	NOUN
inlawrev-2303	632	21	was	be	AUX
inlawrev-2303	632	22	being	be	AUX
inlawrev-2303	632	23	handled	handle	VERB
inlawrev-2303	632	24	in	in	ADP
inlawrev-2303	632	25	accordance	accordance	NOUN
inlawrev-2303	632	26	with	with	ADP
inlawrev-2303	632	27	the	the	DET
inlawrev-2303	632	28	law	law	NOUN
inlawrev-2303	632	29	.	.	PUNCT
inlawrev-2303	633	1	the	the	DET
inlawrev-2303	633	2	court	court	NOUN
inlawrev-2303	633	3	stated	state	VERB
inlawrev-2303	633	4	that	that	SCONJ
inlawrev-2303	633	5	it	it	PRON
inlawrev-2303	633	6	was	be	AUX
inlawrev-2303	633	7	adopting	adopt	VERB
inlawrev-2303	633	8	the	the	DET
inlawrev-2303	633	9	majority	majority	NOUN
inlawrev-2303	633	10	view	view	NOUN
inlawrev-2303	633	11	in	in	ADP
inlawrev-2303	633	12	holding	hold	VERB
inlawrev-2303	633	13	that	that	SCONJ
inlawrev-2303	633	14	an	an	DET
inlawrev-2303	633	15	administrator	administrator	NOUN
inlawrev-2303	633	16	may	may	AUX
inlawrev-2303	633	17	establish	establish	VERB
inlawrev-2303	633	18	reasonable	reasonable	ADJ
inlawrev-2303	633	19	cause	cause	NOUN
inlawrev-2303	633	20	by	by	ADP
inlawrev-2303	633	21	relying	rely	VERB
inlawrev-2303	633	22	on	on	ADP
inlawrev-2303	633	23	a	a	DET
inlawrev-2303	633	24	professional	professional	ADJ
inlawrev-2303	633	25	if	if	SCONJ
inlawrev-2303	633	26	certain	certain	ADJ
inlawrev-2303	633	27	conditions	condition	NOUN
inlawrev-2303	633	28	are	be	AUX
inlawrev-2303	633	29	met	meet	VERB
inlawrev-2303	633	30	.	.	PUNCT
inlawrev-2303	634	1	'^^	'^^	PRON
inlawrev-2303	634	2	the	the	DET
inlawrev-2303	634	3	taxpayer	taxpayer	NOUN
inlawrev-2303	634	4	must	must	AUX
inlawrev-2303	634	5	be	be	AUX
inlawrev-2303	634	6	unfamiliar	unfamiliar	ADJ
inlawrev-2303	634	7	with	with	ADP
inlawrev-2303	634	8	tax	tax	NOUN
inlawrev-2303	634	9	law	law	NOUN
inlawrev-2303	634	10	and	and	CCONJ
inlawrev-2303	634	11	make	make	VERB
inlawrev-2303	634	12	full	full	ADJ
inlawrev-2303	634	13	disclosure	disclosure	NOUN
inlawrev-2303	634	14	to	to	ADP
inlawrev-2303	634	15	the	the	DET
inlawrev-2303	634	16	attorney	attorney	NOUN
inlawrev-2303	634	17	.	.	PUNCT
inlawrev-2303	635	1	he	he	PRON
inlawrev-2303	635	2	also	also	ADV
inlawrev-2303	635	3	has	have	VERB
inlawrev-2303	635	4	to	to	PART
inlawrev-2303	635	5	exercise	exercise	VERB
inlawrev-2303	635	6	ordinary	ordinary	ADJ
inlawrev-2303	635	7	business	business	NOUN
inlawrev-2303	635	8	care	care	NOUN
inlawrev-2303	635	9	and	and	CCONJ
inlawrev-2303	635	10	prudence	prudence	NOUN
inlawrev-2303	635	11	by	by	ADP
inlawrev-2303	635	12	selecting	select	VERB
inlawrev-2303	635	13	an	an	DET
inlawrev-2303	635	14	expert	expert	NOUN
inlawrev-2303	635	15	,	,	PUNCT
inlawrev-2303	635	16	supplying	supply	VERB
inlawrev-2303	635	17	him	he	PRON
inlawrev-2303	635	18	with	with	ADP
inlawrev-2303	635	19	the	the	DET
inlawrev-2303	635	20	relevant	relevant	ADJ
inlawrev-2303	635	21	information	information	NOUN
inlawrev-2303	635	22	,	,	PUNCT
inlawrev-2303	635	23	and	and	CCONJ
inlawrev-2303	635	24	requesting	request	VERB
inlawrev-2303	635	25	him	he	PRON
inlawrev-2303	635	26	to	to	PART
inlawrev-2303	635	27	prepare	prepare	VERB
inlawrev-2303	635	28	the	the	DET
inlawrev-2303	635	29	necessary	necessary	ADJ
inlawrev-2303	635	30	returns	return	NOUN
inlawrev-2303	635	31	.	.	PUNCT
inlawrev-2303	636	1	^^	^^	PUNCT
inlawrev-2303	636	2	'	'	PUNCT
inlawrev-2303	636	3	the	the	DET
inlawrev-2303	636	4	court	court	NOUN
inlawrev-2303	636	5	said	say	VERB
inlawrev-2303	636	6	that	that	SCONJ
inlawrev-2303	636	7	this	this	DET
inlawrev-2303	636	8	rule	rule	NOUN
inlawrev-2303	636	9	had	have	AUX
inlawrev-2303	636	10	been	be	AUX
inlawrev-2303	636	11	adopted	adopt	VERB
inlawrev-2303	636	12	in	in	ADP
inlawrev-2303	636	13	many	many	ADJ
inlawrev-2303	636	14	cases.^	cases.^	NOUN
inlawrev-2303	636	15	"	"	PUNCT
inlawrev-2303	636	16	it	it	PRON
inlawrev-2303	636	17	further	far	ADV
inlawrev-2303	636	18	held	hold	VERB
inlawrev-2303	636	19	that	that	SCONJ
inlawrev-2303	636	20	the	the	DET
inlawrev-2303	636	21	position	position	NOUN
inlawrev-2303	636	22	had	have	AUX
inlawrev-2303	636	23	been	be	AUX
inlawrev-2303	636	24	adopted	adopt	VERB
inlawrev-2303	636	25	by	by	ADP
inlawrev-2303	636	26	the	the	DET
inlawrev-2303	636	27	seventh	seventh	ADJ
inlawrev-2303	636	28	circuit.^^	circuit.^^	NOUN
inlawrev-2303	636	29	*	*	VERB
inlawrev-2303	636	30	in	in	ADP
inlawrev-2303	636	31	estate	estate	NOUN
inlawrev-2303	636	32	of	of	ADP
inlawrev-2303	636	33	crute	crute	NOUN
inlawrev-2303	636	34	v.	v.	ADP
inlawrev-2303	636	35	commissioner,^^^	commissioner,^^^	VERB
inlawrev-2303	636	36	the	the	DET
inlawrev-2303	636	37	decedent	decedent	NOUN
inlawrev-2303	636	38	's	's	PART
inlawrev-2303	636	39	will	will	NOUN
inlawrev-2303	636	40	was	be	AUX
inlawrev-2303	636	41	admitted	admit	VERB
inlawrev-2303	636	42	to	to	ADP
inlawrev-2303	636	43	probate	probate	NOUN
inlawrev-2303	636	44	in	in	ADP
inlawrev-2303	636	45	indiana	indiana	PROPN
inlawrev-2303	636	46	,	,	PUNCT
inlawrev-2303	636	47	and	and	CCONJ
inlawrev-2303	636	48	a	a	DET
inlawrev-2303	636	49	bank	bank	NOUN
inlawrev-2303	636	50	president	president	NOUN
inlawrev-2303	636	51	was	be	AUX
inlawrev-2303	636	52	appointed	appoint	VERB
inlawrev-2303	636	53	executor.^^	executor.^^	PUNCT
inlawrev-2303	636	54	"	"	PUNCT
inlawrev-2303	636	55	later	later	ADV
inlawrev-2303	636	56	,	,	PUNCT
inlawrev-2303	636	57	connecticut	connecticut	PROPN
inlawrev-2303	636	58	authorities	authority	NOUN
inlawrev-2303	636	59	asserted	assert	VERB
inlawrev-2303	636	60	that	that	SCONJ
inlawrev-2303	636	61	the	the	DET
inlawrev-2303	636	62	decedent	decedent	NOUN
inlawrev-2303	636	63	'	'	PUNCT
inlawrev-2303	636	64	^=369	^=369	PROPN
inlawrev-2303	636	65	f.	f.	PROPN
inlawrev-2303	636	66	supp	supp	PROPN
inlawrev-2303	636	67	.	.	PUNCT
inlawrev-2303	637	1	at	at	ADP
inlawrev-2303	637	2	35	35	NUM
inlawrev-2303	637	3	.	.	PUNCT
inlawrev-2303	637	4	'	'	PUNCT
inlawrev-2303	637	5	^yd	^yd	NOUN
inlawrev-2303	637	6	at	at	ADP
inlawrev-2303	637	7	36	36	NUM
inlawrev-2303	637	8	.	.	PUNCT
inlawrev-2303	638	1	the	the	DET
inlawrev-2303	638	2	court	court	NOUN
inlawrev-2303	638	3	stated	state	VERB
inlawrev-2303	638	4	that	that	SCONJ
inlawrev-2303	638	5	the	the	DET
inlawrev-2303	638	6	holding	holding	NOUN
inlawrev-2303	638	7	in	in	ADP
inlawrev-2303	638	8	ferrando	ferrando	PROPN
inlawrev-2303	638	9	v.	v.	PROPN
inlawrev-2303	638	10	united	united	PROPN
inlawrev-2303	638	11	states	states	PROPN
inlawrev-2303	638	12	,	,	PUNCT
inlawrev-2303	638	13	56	56	NUM
inlawrev-2303	638	14	-	-	SYM
inlawrev-2303	638	15	2	2	NUM
inlawrev-2303	638	16	u.s	u.s	PROPN
inlawrev-2303	638	17	.	.	PROPN
inlawrev-2303	638	18	tax	tax	PROPN
inlawrev-2303	638	19	cas	cas	PROPN
inlawrev-2303	638	20	.	.	PUNCT
inlawrev-2303	639	1	56.871	56.871	NUM
inlawrev-2303	639	2	(	(	PUNCT
inlawrev-2303	639	3	n.d	n.d	PROPN
inlawrev-2303	639	4	.	.	PROPN
inlawrev-2303	639	5	cal	cal	PROPN
inlawrev-2303	639	6	.	.	PUNCT
inlawrev-2303	640	1	1956	1956	NUM
inlawrev-2303	640	2	)	)	PUNCT
inlawrev-2303	640	3	,	,	PUNCT
inlawrev-2303	641	1	affd	affd	PROPN
inlawrev-2303	641	2	,	,	PUNCT
inlawrev-2303	641	3	245	245	NUM
inlawrev-2303	641	4	f.2d	f.2d	ADP
inlawrev-2303	641	5	582	582	NUM
inlawrev-2303	641	6	(	(	PUNCT
inlawrev-2303	641	7	9th	9th	ADJ
inlawrev-2303	641	8	cir	cir	NOUN
inlawrev-2303	641	9	.	.	PUNCT
inlawrev-2303	641	10	1957	1957	NUM
inlawrev-2303	641	11	)	)	PUNCT
inlawrev-2303	641	12	.	.	PUNCT
inlawrev-2303	642	1	represented	represent	VERB
inlawrev-2303	642	2	the	the	DET
inlawrev-2303	642	3	minority	minority	NOUN
inlawrev-2303	642	4	position	position	NOUN
inlawrev-2303	642	5	followed	follow	VERB
inlawrev-2303	642	6	only	only	ADV
inlawrev-2303	642	7	by	by	ADP
inlawrev-2303	642	8	the	the	DET
inlawrev-2303	642	9	ninth	ninth	ADJ
inlawrev-2303	642	10	circuit	circuit	NOUN
inlawrev-2303	642	11	.	.	PUNCT
inlawrev-2303	642	12	'	'	PUNCT
inlawrev-2303	643	1	"	"	PUNCT
inlawrev-2303	643	2	i	i	PRON
inlawrev-2303	643	3	d	d	PROPN
inlawrev-2303	643	4	(	(	PUNCT
inlawrev-2303	643	5	citing	cite	VERB
inlawrev-2303	643	6	educational	educational	ADJ
inlawrev-2303	643	7	fund	fund	NOUN
inlawrev-2303	643	8	of	of	ADP
inlawrev-2303	643	9	electrical	electrical	ADJ
inlawrev-2303	643	10	indus	indus	NOUN
inlawrev-2303	643	11	,	,	PUNCT
inlawrev-2303	643	12	v.	v.	PROPN
inlawrev-2303	643	13	united	united	PROPN
inlawrev-2303	643	14	states	states	PROPN
inlawrev-2303	643	15	,	,	PUNCT
inlawrev-2303	643	16	424	424	NUM
inlawrev-2303	643	17	f.2d	f.2d	NOUN
inlawrev-2303	643	18	1053	1053	NUM
inlawrev-2303	643	19	(	(	PUNCT
inlawrev-2303	643	20	2d	2d	NUM
inlawrev-2303	643	21	cir	cir	NOUN
inlawrev-2303	643	22	.	.	PROPN
inlawrev-2303	643	23	1970	1970	NUM
inlawrev-2303	643	24	)	)	PUNCT
inlawrev-2303	643	25	(	(	PUNCT
inlawrev-2303	643	26	reliance	reliance	NOUN
inlawrev-2303	643	27	on	on	ADP
inlawrev-2303	643	28	an	an	DET
inlawrev-2303	643	29	attorney	attorney	NOUN
inlawrev-2303	643	30	's	's	PART
inlawrev-2303	643	31	advice	advice	NOUN
inlawrev-2303	643	32	that	that	PRON
inlawrev-2303	643	33	the	the	DET
inlawrev-2303	643	34	taxpayer	taxpayer	NOUN
inlawrev-2303	643	35	was	be	AUX
inlawrev-2303	643	36	not	not	PART
inlawrev-2303	643	37	subject	subject	ADJ
inlawrev-2303	643	38	to	to	ADP
inlawrev-2303	643	39	withholding	withholding	NOUN
inlawrev-2303	643	40	tax	tax	NOUN
inlawrev-2303	643	41	was	be	AUX
inlawrev-2303	643	42	not	not	PART
inlawrev-2303	643	43	sufficient	sufficient	ADJ
inlawrev-2303	643	44	because	because	SCONJ
inlawrev-2303	643	45	the	the	DET
inlawrev-2303	643	46	organization	organization	NOUN
inlawrev-2303	643	47	had	have	AUX
inlawrev-2303	643	48	received	receive	VERB
inlawrev-2303	643	49	a	a	DET
inlawrev-2303	643	50	contrary	contrary	ADJ
inlawrev-2303	643	51	ruling	ruling	NOUN
inlawrev-2303	643	52	of	of	ADP
inlawrev-2303	643	53	the	the	DET
inlawrev-2303	643	54	internal	internal	ADJ
inlawrev-2303	643	55	revenue	revenue	NOUN
inlawrev-2303	643	56	service	service	NOUN
inlawrev-2303	643	57	)	)	PUNCT
inlawrev-2303	643	58	;	;	PUNCT
inlawrev-2303	643	59	rubber	rubber	NOUN
inlawrev-2303	643	60	research	research	PROPN
inlawrev-2303	643	61	,	,	PUNCT
inlawrev-2303	643	62	inc	inc	PROPN
inlawrev-2303	643	63	.	.	PROPN
inlawrev-2303	644	1	v.	v.	PROPN
inlawrev-2303	644	2	commissioner	commissioner	NOUN
inlawrev-2303	644	3	.	.	PUNCT
inlawrev-2303	645	1	422	422	NUM
inlawrev-2303	645	2	f.2d	f.2d	NOUN
inlawrev-2303	645	3	1402	1402	NUM
inlawrev-2303	645	4	(	(	PUNCT
inlawrev-2303	645	5	8th	8th	ADJ
inlawrev-2303	645	6	cir	cir	NOUN
inlawrev-2303	645	7	.	.	PROPN
inlawrev-2303	645	8	1970	1970	NUM
inlawrev-2303	645	9	)	)	PUNCT
inlawrev-2303	645	10	(	(	PUNCT
inlawrev-2303	645	11	taxpayer	taxpayer	NOUN
inlawrev-2303	645	12	did	do	AUX
inlawrev-2303	645	13	not	not	PART
inlawrev-2303	645	14	establish	establish	VERB
inlawrev-2303	645	15	it	it	PRON
inlawrev-2303	645	16	received	receive	VERB
inlawrev-2303	645	17	expert	expert	ADJ
inlawrev-2303	645	18	advice	advice	NOUN
inlawrev-2303	645	19	regarding	regard	VERB
inlawrev-2303	645	20	whether	whether	SCONJ
inlawrev-2303	645	21	any	any	DET
inlawrev-2303	645	22	tax	tax	NOUN
inlawrev-2303	645	23	was	be	AUX
inlawrev-2303	645	24	due	due	ADJ
inlawrev-2303	645	25	)	)	PUNCT
inlawrev-2303	645	26	;	;	PUNCT
inlawrev-2303	645	27	estate	estate	NOUN
inlawrev-2303	645	28	of	of	ADP
inlawrev-2303	645	29	mayer	mayer	PROPN
inlawrev-2303	645	30	v.	v.	PROPN
inlawrev-2303	645	31	commissioner	commissioner	PROPN
inlawrev-2303	645	32	.	.	PUNCT
inlawrev-2303	646	1	43	43	NUM
inlawrev-2303	646	2	t.c	t.c	PROPN
inlawrev-2303	646	3	.	.	PROPN
inlawrev-2303	647	1	403	403	NUM
inlawrev-2303	647	2	(	(	PUNCT
inlawrev-2303	647	3	1964	1964	NUM
inlawrev-2303	647	4	)	)	PUNCT
inlawrev-2303	647	5	,	,	PUNCT
inlawrev-2303	647	6	affd	affd	X
inlawrev-2303	647	7	per	per	ADP
inlawrev-2303	647	8	curiam	curiam	NOUN
inlawrev-2303	647	9	,	,	PUNCT
inlawrev-2303	647	10	351	351	NUM
inlawrev-2303	647	11	f.2d	f.2d	SYM
inlawrev-2303	647	12	617	617	NUM
inlawrev-2303	647	13	(	(	PUNCT
inlawrev-2303	647	14	2d	2d	NUM
inlawrev-2303	647	15	cir	cir	NOUN
inlawrev-2303	647	16	.	.	PUNCT
inlawrev-2303	647	17	1965	1965	NUM
inlawrev-2303	647	18	)	)	PUNCT
inlawrev-2303	647	19	.	.	PUNCT
inlawrev-2303	648	1	cert	cert	PROPN
inlawrev-2303	648	2	,	,	PUNCT
inlawrev-2303	648	3	denied	deny	VERB
inlawrev-2303	648	4	,	,	PUNCT
inlawrev-2303	648	5	383	383	NUM
inlawrev-2303	648	6	u.s	u.s	PROPN
inlawrev-2303	648	7	.	.	PROPN
inlawrev-2303	648	8	935	935	NUM
inlawrev-2303	648	9	(	(	PUNCT
inlawrev-2303	648	10	1966	1966	NUM
inlawrev-2303	648	11	)	)	PUNCT
inlawrev-2303	649	1	[	[	X
inlawrev-2303	649	2	see	see	VERB
inlawrev-2303	649	3	note	note	VERB
inlawrev-2303	649	4	58	58	NUM
inlawrev-2303	649	5	supra	supra	NOUN
inlawrev-2303	649	6	and	and	CCONJ
inlawrev-2303	649	7	accompanying	accompanying	ADJ
inlawrev-2303	649	8	text	text	NOUN
inlawrev-2303	649	9	)	)	PUNCT
inlawrev-2303	649	10	;	;	PUNCT
inlawrev-2303	649	11	fisk	fisk	PROPN
inlawrev-2303	649	12	v.	v.	PROPN
inlawrev-2303	649	13	commissioner	commissioner	PROPN
inlawrev-2303	649	14	.	.	PUNCT
inlawrev-2303	650	1	203	203	NUM
inlawrev-2303	650	2	f.2d	f.2d	NUM
inlawrev-2303	650	3	358	358	NUM
inlawrev-2303	650	4	(	(	PUNCT
inlawrev-2303	650	5	6th	6th	ADJ
inlawrev-2303	650	6	cir	cir	NOUN
inlawrev-2303	650	7	.	.	PROPN
inlawrev-2303	650	8	1963	1963	NUM
inlawrev-2303	650	9	)	)	PUNCT
inlawrev-2303	650	10	;	;	PUNCT
inlawrev-2303	650	11	mayflower	mayflower	PROPN
inlawrev-2303	650	12	inv	inv	PROPN
inlawrev-2303	650	13	.	.	PUNCT
inlawrev-2303	650	14	co.	co.	PROPN
inlawrev-2303	651	1	v.	v.	PROPN
inlawrev-2303	651	2	commissioner	commissioner	PROPN
inlawrev-2303	651	3	,	,	PUNCT
inlawrev-2303	651	4	239	239	NUM
inlawrev-2303	651	5	f.2d	f.2d	NUM
inlawrev-2303	651	6	624	624	NUM
inlawrev-2303	651	7	(	(	PUNCT
inlawrev-2303	651	8	5th	5th	ADJ
inlawrev-2303	651	9	cir	cir	NOUN
inlawrev-2303	651	10	.	.	PROPN
inlawrev-2303	651	11	1956	1956	NUM
inlawrev-2303	651	12	)	)	PUNCT
inlawrev-2303	652	1	(	(	PUNCT
inlawrev-2303	652	2	advice	advice	NOUN
inlawrev-2303	652	3	of	of	ADP
inlawrev-2303	652	4	corporate	corporate	ADJ
inlawrev-2303	652	5	officer	officer	NOUN
inlawrev-2303	652	6	inadequate	inadequate	ADJ
inlawrev-2303	652	7	because	because	SCONJ
inlawrev-2303	652	8	the	the	DET
inlawrev-2303	652	9	taxpayer	taxpayer	NOUN
inlawrev-2303	652	10	had	have	AUX
inlawrev-2303	652	11	not	not	PART
inlawrev-2303	652	12	taken	take	VERB
inlawrev-2303	652	13	care	care	NOUN
inlawrev-2303	652	14	to	to	PART
inlawrev-2303	652	15	learn	learn	VERB
inlawrev-2303	652	16	the	the	DET
inlawrev-2303	652	17	correct	correct	ADJ
inlawrev-2303	652	18	rule	rule	NOUN
inlawrev-2303	652	19	)	)	PUNCT
inlawrev-2303	652	20	;	;	PUNCT
inlawrev-2303	653	1	burton	burton	PROPN
inlawrev-2303	653	2	swartz	swartz	PROPN
inlawrev-2303	653	3	land	land	PROPN
inlawrev-2303	653	4	corp	corp	PROPN
inlawrev-2303	653	5	.	.	PROPN
inlawrev-2303	653	6	v.	v.	PROPN
inlawrev-2303	653	7	commissioner	commissioner	NOUN
inlawrev-2303	653	8	.	.	PUNCT
inlawrev-2303	654	1	198	198	NUM
inlawrev-2303	654	2	f.2d	f.2d	ADP
inlawrev-2303	654	3	558	558	NUM
inlawrev-2303	654	4	(	(	PUNCT
inlawrev-2303	654	5	5th	5th	ADJ
inlawrev-2303	654	6	cir	cir	NOUN
inlawrev-2303	654	7	.	.	PROPN
inlawrev-2303	654	8	1952	1952	NUM
inlawrev-2303	654	9	)	)	PUNCT
inlawrev-2303	654	10	(	(	PUNCT
inlawrev-2303	654	11	accountant	accountant	NOUN
inlawrev-2303	654	12	advised	advise	VERB
inlawrev-2303	654	13	the	the	DET
inlawrev-2303	654	14	taxpayer	taxpayer	NOUN
inlawrev-2303	654	15	that	that	SCONJ
inlawrev-2303	654	16	it	it	PRON
inlawrev-2303	654	17	was	be	AUX
inlawrev-2303	654	18	not	not	PART
inlawrev-2303	654	19	a	a	DET
inlawrev-2303	654	20	personal	personal	ADJ
inlawrev-2303	654	21	holding	hold	VERB
inlawrev-2303	654	22	company	company	NOUN
inlawrev-2303	654	23	)	)	PUNCT
inlawrev-2303	654	24	;	;	PUNCT
inlawrev-2303	654	25	haywood	haywood	PROPN
inlawrev-2303	654	26	lumber	lumber	PROPN
inlawrev-2303	654	27	&	&	CCONJ
inlawrev-2303	654	28	mining	mining	PROPN
inlawrev-2303	654	29	co.	co.	PROPN
inlawrev-2303	654	30	v.	v.	PROPN
inlawrev-2303	654	31	commissioner	commissioner	NOUN
inlawrev-2303	654	32	.	.	PUNCT
inlawrev-2303	655	1	178	178	NUM
inlawrev-2303	655	2	f.2d	f.2d	SYM
inlawrev-2303	655	3	769	769	NUM
inlawrev-2303	655	4	(	(	PUNCT
inlawrev-2303	655	5	2d	2d	NUM
inlawrev-2303	655	6	cir	cir	NOUN
inlawrev-2303	655	7	.	.	PROPN
inlawrev-2303	655	8	1950	1950	NUM
inlawrev-2303	655	9	)	)	PUNCT
inlawrev-2303	655	10	{	{	PUNCT
inlawrev-2303	655	11	see	see	VERB
inlawrev-2303	655	12	note	note	VERB
inlawrev-2303	655	13	23	23	NUM
inlawrev-2303	655	14	supra	supra	ADJ
inlawrev-2303	655	15	and	and	CCONJ
inlawrev-2303	655	16	accompanying	accompanying	ADJ
inlawrev-2303	655	17	text	text	NOUN
inlawrev-2303	655	18	)	)	PUNCT
inlawrev-2303	655	19	;	;	PUNCT
inlawrev-2303	655	20	davis	davis	PROPN
inlawrev-2303	655	21	v.	v.	PROPN
inlawrev-2303	655	22	commissioner	commissioner	PROPN
inlawrev-2303	655	23	.	.	PUNCT
inlawrev-2303	656	1	184	184	NUM
inlawrev-2303	656	2	f.2d	f.2d	SYM
inlawrev-2303	656	3	86	86	NUM
inlawrev-2303	656	4	(	(	PUNCT
inlawrev-2303	656	5	10th	10th	ADJ
inlawrev-2303	656	6	cir	cir	NOUN
inlawrev-2303	656	7	.	.	PROPN
inlawrev-2303	656	8	1950	1950	NUM
inlawrev-2303	656	9	)	)	PUNCT
inlawrev-2303	656	10	(	(	PUNCT
inlawrev-2303	656	11	fraud	fraud	NOUN
inlawrev-2303	656	12	penalty	penalty	NOUN
inlawrev-2303	656	13	was	be	AUX
inlawrev-2303	656	14	not	not	PART
inlawrev-2303	656	15	imposed	impose	VERB
inlawrev-2303	656	16	because	because	SCONJ
inlawrev-2303	656	17	the	the	DET
inlawrev-2303	656	18	taxpayer	taxpayer	NOUN
inlawrev-2303	656	19	had	have	AUX
inlawrev-2303	656	20	furnished	furnish	VERB
inlawrev-2303	656	21	all	all	DET
inlawrev-2303	656	22	information	information	NOUN
inlawrev-2303	656	23	to	to	ADP
inlawrev-2303	656	24	a	a	DET
inlawrev-2303	656	25	certified	certify	VERB
inlawrev-2303	656	26	public	public	ADJ
inlawrev-2303	656	27	accountant	accountant	NOUN
inlawrev-2303	656	28	and	and	CCONJ
inlawrev-2303	656	29	requested	request	VERB
inlawrev-2303	656	30	that	that	SCONJ
inlawrev-2303	656	31	he	he	PRON
inlawrev-2303	656	32	prepare	prepare	VERB
inlawrev-2303	656	33	the	the	DET
inlawrev-2303	656	34	return	return	NOUN
inlawrev-2303	656	35	)	)	PUNCT
inlawrev-2303	656	36	;	;	PUNCT
inlawrev-2303	656	37	hatfried	hatfried	PROPN
inlawrev-2303	656	38	inc	inc	PROPN
inlawrev-2303	656	39	.	.	PROPN
inlawrev-2303	657	1	v.	v.	PROPN
inlawrev-2303	657	2	commissioner	commissioner	NOUN
inlawrev-2303	657	3	.	.	PUNCT
inlawrev-2303	658	1	162	162	NUM
inlawrev-2303	658	2	f.2d	f.2d	ADP
inlawrev-2303	658	3	628	628	NUM
inlawrev-2303	658	4	(	(	PUNCT
inlawrev-2303	658	5	3d	3d	PROPN
inlawrev-2303	658	6	cir	cir	NOUN
inlawrev-2303	658	7	.	.	PROPN
inlawrev-2303	658	8	1947	1947	NUM
inlawrev-2303	658	9	)	)	PUNCT
inlawrev-2303	658	10	(	(	PUNCT
inlawrev-2303	658	11	see	see	VERB
inlawrev-2303	658	12	note	note	VERB
inlawrev-2303	658	13	104	104	NUM
inlawrev-2303	658	14	supra	supra	NOUN
inlawrev-2303	658	15	)	)	PUNCT
inlawrev-2303	658	16	;	;	PUNCT
inlawrev-2303	658	17	orient	orient	PROPN
inlawrev-2303	658	18	inv	inv	PROPN
inlawrev-2303	658	19	.	.	PUNCT
inlawrev-2303	658	20	&	&	CCONJ
inlawrev-2303	658	21	fin	fin	PROPN
inlawrev-2303	658	22	.	.	PUNCT
inlawrev-2303	659	1	co.	co.	PROPN
inlawrev-2303	660	1	v.	v.	PROPN
inlawrev-2303	660	2	commissioner	commissioner	NOUN
inlawrev-2303	660	3	.	.	PUNCT
inlawrev-2303	661	1	166	166	NUM
inlawrev-2303	661	2	f.2d	f.2d	SYM
inlawrev-2303	661	3	601	601	NUM
inlawrev-2303	661	4	(	(	PUNCT
inlawrev-2303	661	5	d.c	d.c	PROPN
inlawrev-2303	661	6	.	.	PROPN
inlawrev-2303	661	7	cir	cir	PROPN
inlawrev-2303	661	8	.	.	PROPN
inlawrev-2303	661	9	1948	1948	NUM
inlawrev-2303	661	10	)	)	PUNCT
inlawrev-2303	661	11	(	(	PUNCT
inlawrev-2303	661	12	see	see	VERB
inlawrev-2303	661	13	note	note	VERB
inlawrev-2303	661	14	97	97	NUM
inlawrev-2303	661	15	supra	supra	NOUN
inlawrev-2303	661	16	)	)	PUNCT
inlawrev-2303	661	17	;	;	PUNCT
inlawrev-2303	661	18	burruss	burruss	NOUN
inlawrev-2303	661	19	land	land	NOUN
inlawrev-2303	661	20	&	&	CCONJ
inlawrev-2303	661	21	lumber	lumber	PROPN
inlawrev-2303	661	22	co.	co.	PROPN
inlawrev-2303	661	23	v.	v.	ADP
inlawrev-2303	661	24	united	united	PROPN
inlawrev-2303	661	25	states	states	PROPN
inlawrev-2303	661	26	,	,	PUNCT
inlawrev-2303	661	27	349	349	NUM
inlawrev-2303	661	28	f.	f.	PROPN
inlawrev-2303	661	29	supp	supp	PROPN
inlawrev-2303	661	30	.	.	PUNCT
inlawrev-2303	662	1	188	188	NUM
inlawrev-2303	662	2	(	(	PUNCT
inlawrev-2303	662	3	w.d	w.d	PROPN
inlawrev-2303	662	4	.	.	PROPN
inlawrev-2303	662	5	va	va	PROPN
inlawrev-2303	662	6	.	.	PROPN
inlawrev-2303	662	7	1972	1972	NUM
inlawrev-2303	662	8	)	)	PUNCT
inlawrev-2303	662	9	(	(	PUNCT
inlawrev-2303	662	10	see	see	VERB
inlawrev-2303	662	11	note	note	VERB
inlawrev-2303	662	12	90	90	NUM
inlawrev-2303	662	13	supra	supra	NOUN
inlawrev-2303	662	14	)	)	PUNCT
inlawrev-2303	662	15	;	;	PUNCT
inlawrev-2303	662	16	dexter	dexter	PROPN
inlawrev-2303	662	17	v.	v.	PROPN
inlawrev-2303	662	18	united	united	PROPN
inlawrev-2303	662	19	states	states	PROPN
inlawrev-2303	662	20	,	,	PUNCT
inlawrev-2303	662	21	306	306	NUM
inlawrev-2303	662	22	f.	f.	PROPN
inlawrev-2303	662	23	supp	supp	PROPN
inlawrev-2303	662	24	.	.	PUNCT
inlawrev-2303	663	1	415	415	NUM
inlawrev-2303	663	2	(	(	PUNCT
inlawrev-2303	663	3	n.d	n.d	PROPN
inlawrev-2303	663	4	.	.	PROPN
inlawrev-2303	663	5	miss	miss	PROPN
inlawrev-2303	663	6	.	.	PUNCT
inlawrev-2303	663	7	1969	1969	NUM
inlawrev-2303	663	8	)	)	PUNCT
inlawrev-2303	663	9	)	)	PUNCT
inlawrev-2303	663	10	.	.	PUNCT
inlawrev-2303	663	11	'	'	PUNCT
inlawrev-2303	664	1	"	"	PUNCT
inlawrev-2303	664	2	i	i	PRON
inlawrev-2303	664	3	d.	d.	PROPN
inlawrev-2303	664	4	(	(	PUNCT
inlawrev-2303	664	5	citing	cite	VERB
inlawrev-2303	664	6	commissioner	commissioner	NOUN
inlawrev-2303	664	7	v.	v.	ADP
inlawrev-2303	664	8	american	american	PROPN
inlawrev-2303	664	9	ass'n	ass'n	PROPN
inlawrev-2303	664	10	of	of	ADP
inlawrev-2303	664	11	eng'rs	eng'rs	NOUN
inlawrev-2303	664	12	employment	employment	NOUN
inlawrev-2303	664	13	.	.	PUNCT
inlawrev-2303	665	1	204	204	NUM
inlawrev-2303	665	2	.	.	PUNCT
inlawrev-2303	665	3	f.2d	f.2d	VERB
inlawrev-2303	665	4	19	19	NUM
inlawrev-2303	665	5	(	(	PUNCT
inlawrev-2303	665	6	7th	7th	ADJ
inlawrev-2303	665	7	cir	cir	NOUN
inlawrev-2303	665	8	.	.	PROPN
inlawrev-2303	665	9	1953	1953	NUM
inlawrev-2303	665	10	)	)	PUNCT
inlawrev-2303	665	11	)	)	PUNCT
inlawrev-2303	665	12	.	.	PUNCT
inlawrev-2303	666	1	"	"	PUNCT
inlawrev-2303	666	2	»	»	PUNCT
inlawrev-2303	666	3	33	33	NUM
inlawrev-2303	666	4	t.c.m	t.c.m	NOUN
inlawrev-2303	666	5	.	.	PUNCT
inlawrev-2303	667	1	(	(	PUNCT
inlawrev-2303	667	2	cch	cch	PROPN
inlawrev-2303	667	3	)	)	PUNCT
inlawrev-2303	667	4	1073	1073	NUM
inlawrev-2303	667	5	(	(	PUNCT
inlawrev-2303	667	6	1974	1974	NUM
inlawrev-2303	667	7	)	)	PUNCT
inlawrev-2303	667	8	.	.	PUNCT
inlawrev-2303	668	1	"	"	PUNCT
inlawrev-2303	668	2	°	°	SCONJ
inlawrev-2303	668	3	he	he	PRON
inlawrev-2303	668	4	had	have	AUX
inlawrev-2303	668	5	previously	previously	ADV
inlawrev-2303	668	6	served	serve	VERB
inlawrev-2303	668	7	as	as	ADP
inlawrev-2303	668	8	an	an	DET
inlawrev-2303	668	9	executor	executor	NOUN
inlawrev-2303	668	10	in	in	ADP
inlawrev-2303	668	11	his	his	PRON
inlawrev-2303	668	12	own	own	ADJ
inlawrev-2303	668	13	individual	individual	ADJ
inlawrev-2303	668	14	capacity	capacity	NOUN
inlawrev-2303	668	15	and	and	CCONJ
inlawrev-2303	668	16	as	as	ADP
inlawrev-2303	668	17	president	president	NOUN
inlawrev-2303	668	18	of	of	ADP
inlawrev-2303	668	19	the	the	DET
inlawrev-2303	668	20	bank	bank	NOUN
inlawrev-2303	668	21	.	.	PUNCT
inlawrev-2303	669	1	1978	1978	NUM
inlawrev-2303	669	2	]	]	PUNCT
inlawrev-2303	669	3	estate	estate	NOUN
inlawrev-2303	669	4	tax	tax	NOUN
inlawrev-2303	669	5	returns	return	NOUN
inlawrev-2303	669	6	641	641	NUM
inlawrev-2303	669	7	might	might	AUX
inlawrev-2303	669	8	have	have	AUX
inlawrev-2303	669	9	been	be	AUX
inlawrev-2303	669	10	a	a	DET
inlawrev-2303	669	11	domiciliary	domiciliary	NOUN
inlawrev-2303	669	12	of	of	ADP
inlawrev-2303	669	13	that	that	DET
inlawrev-2303	669	14	state	state	NOUN
inlawrev-2303	669	15	.	.	PUNCT
inlawrev-2303	670	1	the	the	DET
inlawrev-2303	670	2	accountant	accountant	NOUN
inlawrev-2303	670	3	,	,	PUNCT
inlawrev-2303	670	4	hired	hire	VERB
inlawrev-2303	670	5	by	by	ADP
inlawrev-2303	670	6	the	the	DET
inlawrev-2303	670	7	personal	personal	ADJ
inlawrev-2303	670	8	representative	representative	NOUN
inlawrev-2303	670	9	,	,	PUNCT
inlawrev-2303	670	10	advised	advise	VERB
inlawrev-2303	670	11	the	the	DET
inlawrev-2303	670	12	executor	executor	NOUN
inlawrev-2303	670	13	that	that	SCONJ
inlawrev-2303	670	14	he	he	PRON
inlawrev-2303	670	15	did	do	AUX
inlawrev-2303	670	16	not	not	PART
inlawrev-2303	670	17	have	have	AUX
inlawrev-2303	670	18	standing	stand	VERB
inlawrev-2303	670	19	to	to	PART
inlawrev-2303	670	20	file	file	VERB
inlawrev-2303	670	21	an	an	DET
inlawrev-2303	670	22	estate	estate	NOUN
inlawrev-2303	670	23	tax	tax	NOUN
inlawrev-2303	670	24	return	return	NOUN
inlawrev-2303	670	25	until	until	SCONJ
inlawrev-2303	670	26	the	the	DET
inlawrev-2303	670	27	issue	issue	NOUN
inlawrev-2303	670	28	of	of	ADP
inlawrev-2303	670	29	the	the	DET
inlawrev-2303	670	30	decedent	decedent	NOUN
inlawrev-2303	670	31	's	's	PART
inlawrev-2303	670	32	domicile	domicile	NOUN
inlawrev-2303	670	33	was	be	AUX
inlawrev-2303	670	34	resolved	resolve	VERB
inlawrev-2303	670	35	.	.	PUNCT
inlawrev-2303	671	1	although	although	SCONJ
inlawrev-2303	671	2	he	he	PRON
inlawrev-2303	671	3	relied	rely	VERB
inlawrev-2303	671	4	on	on	ADP
inlawrev-2303	671	5	the	the	DET
inlawrev-2303	671	6	accountant	accountant	NOUN
inlawrev-2303	671	7	's	's	PART
inlawrev-2303	671	8	advice	advice	NOUN
inlawrev-2303	671	9	,	,	PUNCT
inlawrev-2303	671	10	the	the	DET
inlawrev-2303	671	11	representative	representative	NOUN
inlawrev-2303	671	12	was	be	AUX
inlawrev-2303	671	13	active	active	ADJ
inlawrev-2303	671	14	in	in	ADP
inlawrev-2303	671	15	the	the	DET
inlawrev-2303	671	16	administration	administration	NOUN
inlawrev-2303	671	17	of	of	ADP
inlawrev-2303	671	18	the	the	DET
inlawrev-2303	671	19	estate	estate	NOUN
inlawrev-2303	671	20	.	.	PUNCT
inlawrev-2303	672	1	the	the	DET
inlawrev-2303	672	2	court	court	NOUN
inlawrev-2303	672	3	found	find	VERB
inlawrev-2303	672	4	that	that	SCONJ
inlawrev-2303	672	5	because	because	SCONJ
inlawrev-2303	672	6	the	the	DET
inlawrev-2303	672	7	bank	bank	NOUN
inlawrev-2303	672	8	president	president	NOUN
inlawrev-2303	672	9	was	be	AUX
inlawrev-2303	672	10	aware	aware	ADJ
inlawrev-2303	672	11	of	of	ADP
inlawrev-2303	672	12	his	his	PRON
inlawrev-2303	672	13	responsibilities'^	responsibilities'^	NOUN
inlawrev-2303	672	14	'	'	PUNCT
inlawrev-2303	672	15	and	and	CCONJ
inlawrev-2303	672	16	because	because	SCONJ
inlawrev-2303	672	17	he	he	PRON
inlawrev-2303	672	18	was	be	AUX
inlawrev-2303	672	19	active	active	ADJ
inlawrev-2303	672	20	in	in	ADP
inlawrev-2303	672	21	the	the	DET
inlawrev-2303	672	22	administration	administration	NOUN
inlawrev-2303	672	23	of	of	ADP
inlawrev-2303	672	24	the	the	DET
inlawrev-2303	672	25	estate	estate	NOUN
inlawrev-2303	672	26	,	,	PUNCT
inlawrev-2303	672	27	'	'	PUNCT
inlawrev-2303	672	28	^^	^^	ADP
inlawrev-2303	672	29	he	he	PRON
inlawrev-2303	672	30	had	have	AUX
inlawrev-2303	672	31	exercised	exercise	VERB
inlawrev-2303	672	32	ordinary	ordinary	ADJ
inlawrev-2303	672	33	business	business	NOUN
inlawrev-2303	672	34	care	care	NOUN
inlawrev-2303	672	35	and	and	CCONJ
inlawrev-2303	672	36	prudence	prudence	NOUN
inlawrev-2303	672	37	in	in	ADP
inlawrev-2303	672	38	relying	rely	VERB
inlawrev-2303	672	39	upon	upon	SCONJ
inlawrev-2303	672	40	the	the	DET
inlawrev-2303	672	41	accountant	accountant	NOUN
inlawrev-2303	672	42	's	's	PART
inlawrev-2303	672	43	advice	advice	NOUN
inlawrev-2303	672	44	.	.	PUNCT
inlawrev-2303	673	1	'^^	'^^	PROPN
inlawrev-2303	673	2	in	in	ADP
inlawrev-2303	673	3	fisher	fisher	PROPN
inlawrev-2303	673	4	v.	v.	ADP
inlawrev-2303	673	5	united	united	PROPN
inlawrev-2303	673	6	states,^^	states,^^	PROPN
inlawrev-2303	673	7	*	*	VERB
inlawrev-2303	674	1	the	the	DET
inlawrev-2303	674	2	executrix	executrix	NOUN
inlawrev-2303	674	3	was	be	AUX
inlawrev-2303	674	4	a	a	DET
inlawrev-2303	674	5	housewife	housewife	NOUN
inlawrev-2303	674	6	who	who	PRON
inlawrev-2303	674	7	hired	hire	VERB
inlawrev-2303	674	8	her	her	PRON
inlawrev-2303	674	9	husband	husband	NOUN
inlawrev-2303	674	10	,	,	PUNCT
inlawrev-2303	674	11	an	an	DET
inlawrev-2303	674	12	attorney	attorney	NOUN
inlawrev-2303	674	13	,	,	PUNCT
inlawrev-2303	674	14	to	to	PART
inlawrev-2303	674	15	represent	represent	VERB
inlawrev-2303	674	16	the	the	DET
inlawrev-2303	674	17	estate	estate	NOUN
inlawrev-2303	674	18	.	.	PUNCT
inlawrev-2303	675	1	the	the	DET
inlawrev-2303	675	2	court	court	NOUN
inlawrev-2303	675	3	held	hold	VERB
inlawrev-2303	675	4	that	that	SCONJ
inlawrev-2303	675	5	the	the	DET
inlawrev-2303	675	6	executrix	executrix	NOUN
inlawrev-2303	675	7	had	have	AUX
inlawrev-2303	675	8	met	meet	VERB
inlawrev-2303	675	9	the	the	DET
inlawrev-2303	675	10	conditions	condition	NOUN
inlawrev-2303	675	11	set	set	VERB
inlawrev-2303	675	12	forth	forth	ADP
inlawrev-2303	675	13	in	in	ADP
inlawrev-2303	675	14	giesen	giesen	PROPN
inlawrev-2303	675	15	and	and	CCONJ
inlawrev-2303	675	16	determined	determine	VERB
inlawrev-2303	675	17	that	that	SCONJ
inlawrev-2303	675	18	she	she	PRON
inlawrev-2303	675	19	had	have	VERB
inlawrev-2303	675	20	adequate	adequate	ADJ
inlawrev-2303	675	21	reason	reason	NOUN
inlawrev-2303	675	22	for	for	ADP
inlawrev-2303	675	23	the	the	DET
inlawrev-2303	675	24	late	late	ADJ
inlawrev-2303	675	25	filing	filing	NOUN
inlawrev-2303	675	26	of	of	ADP
inlawrev-2303	675	27	the	the	DET
inlawrev-2303	675	28	return	return	NOUN
inlawrev-2303	675	29	.	.	PUNCT
inlawrev-2303	676	1	the	the	DET
inlawrev-2303	676	2	judge	judge	NOUN
inlawrev-2303	676	3	stated	state	VERB
inlawrev-2303	676	4	that	that	SCONJ
inlawrev-2303	676	5	congress	congress	PROPN
inlawrev-2303	676	6	should	should	AUX
inlawrev-2303	676	7	impose	impose	VERB
inlawrev-2303	676	8	delinquency	delinquency	NOUN
inlawrev-2303	676	9	penalties	penalty	NOUN
inlawrev-2303	676	10	only	only	ADV
inlawrev-2303	676	11	on	on	ADP
inlawrev-2303	676	12	the	the	DET
inlawrev-2303	676	13	person	person	NOUN
inlawrev-2303	676	14	actually	actually	ADV
inlawrev-2303	676	15	responsible	responsible	ADJ
inlawrev-2303	676	16	for	for	ADP
inlawrev-2303	676	17	the	the	DET
inlawrev-2303	676	18	delay	delay	NOUN
inlawrev-2303	676	19	.	.	PUNCT
inlawrev-2303	677	1	''	''	PUNCT
inlawrev-2303	677	2	^	^	PUNCT
inlawrev-2303	677	3	he	he	PRON
inlawrev-2303	677	4	noted	note	VERB
inlawrev-2303	677	5	that	that	SCONJ
inlawrev-2303	677	6	in	in	ADP
inlawrev-2303	677	7	this	this	DET
inlawrev-2303	677	8	case	case	NOUN
inlawrev-2303	677	9	,	,	PUNCT
inlawrev-2303	677	10	as	as	ADP
inlawrev-2303	677	11	in	in	ADP
inlawrev-2303	677	12	many	many	ADJ
inlawrev-2303	677	13	others	other	NOUN
inlawrev-2303	677	14	,	,	PUNCT
inlawrev-2303	677	15	the	the	DET
inlawrev-2303	677	16	attorney	attorney	NOUN
inlawrev-2303	677	17	did	do	AUX
inlawrev-2303	677	18	not	not	PART
inlawrev-2303	677	19	have	have	VERB
inlawrev-2303	677	20	sufficient	sufficient	ADJ
inlawrev-2303	677	21	reason	reason	NOUN
inlawrev-2303	677	22	for	for	ADP
inlawrev-2303	677	23	failing	fail	VERB
inlawrev-2303	677	24	to	to	PART
inlawrev-2303	677	25	file	file	VERB
inlawrev-2303	677	26	the	the	DET
inlawrev-2303	677	27	return	return	NOUN
inlawrev-2303	677	28	within	within	ADP
inlawrev-2303	677	29	the	the	DET
inlawrev-2303	677	30	prescribed	prescribed	ADJ
inlawrev-2303	677	31	time	time	NOUN
inlawrev-2303	677	32	.	.	PUNCT
inlawrev-2303	678	1	in	in	ADP
inlawrev-2303	678	2	clum	clum	PROPN
inlawrev-2303	678	3	v.	v.	PROPN
inlawrev-2303	678	4	united	united	PROPN
inlawrev-2303	678	5	states,^^^	states,^^^	PROPN
inlawrev-2303	678	6	the	the	DET
inlawrev-2303	678	7	executor	executor	NOUN
inlawrev-2303	678	8	was	be	AUX
inlawrev-2303	678	9	the	the	DET
inlawrev-2303	678	10	decedent	decedent	NOUN
inlawrev-2303	678	11	's	's	PART
inlawrev-2303	678	12	brother	brother	NOUN
inlawrev-2303	678	13	,	,	PUNCT
inlawrev-2303	678	14	a	a	DET
inlawrev-2303	678	15	sixty	sixty	NUM
inlawrev-2303	678	16	-	-	PUNCT
inlawrev-2303	678	17	year	year	NOUN
inlawrev-2303	678	18	-	-	PUNCT
inlawrev-2303	678	19	old	old	ADJ
inlawrev-2303	678	20	farmer	farmer	NOUN
inlawrev-2303	678	21	with	with	ADP
inlawrev-2303	678	22	a	a	DET
inlawrev-2303	678	23	high	high	ADJ
inlawrev-2303	678	24	school	school	NOUN
inlawrev-2303	678	25	education	education	NOUN
inlawrev-2303	678	26	.	.	PUNCT
inlawrev-2303	679	1	he	he	PRON
inlawrev-2303	679	2	depended	depend	VERB
inlawrev-2303	679	3	entirely	entirely	ADV
inlawrev-2303	679	4	on	on	ADP
inlawrev-2303	679	5	the	the	DET
inlawrev-2303	679	6	attorney	attorney	NOUN
inlawrev-2303	679	7	who	who	PRON
inlawrev-2303	679	8	had	have	AUX
inlawrev-2303	679	9	written	write	VERB
inlawrev-2303	679	10	the	the	DET
inlawrev-2303	679	11	decedent	decedent	NOUN
inlawrev-2303	679	12	's	's	PART
inlawrev-2303	679	13	will	will	NOUN
inlawrev-2303	679	14	to	to	PART
inlawrev-2303	679	15	manage	manage	VERB
inlawrev-2303	679	16	the	the	DET
inlawrev-2303	679	17	affairs	affair	NOUN
inlawrev-2303	679	18	of	of	ADP
inlawrev-2303	679	19	the	the	DET
inlawrev-2303	679	20	estate	estate	NOUN
inlawrev-2303	679	21	.	.	PUNCT
inlawrev-2303	680	1	the	the	DET
inlawrev-2303	680	2	court	court	NOUN
inlawrev-2303	680	3	found	find	VERB
inlawrev-2303	680	4	that	that	SCONJ
inlawrev-2303	680	5	the	the	DET
inlawrev-2303	680	6	executor	executor	NOUN
inlawrev-2303	680	7	met	meet	VERB
inlawrev-2303	680	8	the	the	DET
inlawrev-2303	680	9	requirements	requirement	NOUN
inlawrev-2303	680	10	listed	list	VERB
inlawrev-2303	680	11	in	in	ADP
inlawrev-2303	680	12	giesen	giesen	PROPN
inlawrev-2303	680	13	and	and	CCONJ
inlawrev-2303	680	14	held	hold	VERB
inlawrev-2303	680	15	that	that	SCONJ
inlawrev-2303	680	16	his	his	PRON
inlawrev-2303	680	17	reliance	reliance	NOUN
inlawrev-2303	680	18	excused	excuse	VERB
inlawrev-2303	680	19	the	the	DET
inlawrev-2303	680	20	late	late	ADJ
inlawrev-2303	680	21	filing	filing	NOUN
inlawrev-2303	680	22	.	.	PUNCT
inlawrev-2303	681	1	''^	''^	PROPN
inlawrev-2303	682	1	the	the	DET
inlawrev-2303	682	2	seventh	seventh	ADJ
inlawrev-2303	682	3	circuit	circuit	NOUN
inlawrev-2303	682	4	trend	trend	NOUN
inlawrev-2303	682	5	begun	begin	VERB
inlawrev-2303	682	6	with	with	ADP
inlawrev-2303	682	7	giesen	giesen	PROPN
inlawrev-2303	682	8	was	be	AUX
inlawrev-2303	682	9	halted	halt	VERB
inlawrev-2303	682	10	with	with	ADP
inlawrev-2303	682	11	the	the	DET
inlawrev-2303	682	12	decision	decision	NOUN
inlawrev-2303	682	13	in	in	ADP
inlawrev-2303	682	14	united	united	PROPN
inlawrev-2303	682	15	states	states	PROPN
inlawrev-2303	682	16	v.	v.	ADP
inlawrev-2303	682	17	kroll,^^^	kroll,^^^	VERB
inlawrev-2303	682	18	the	the	DET
inlawrev-2303	682	19	first	first	ADJ
inlawrev-2303	682	20	estate	estate	NOUN
inlawrev-2303	682	21	tax	tax	NOUN
inlawrev-2303	682	22	delinquency	delinquency	NOUN
inlawrev-2303	682	23	penalty	penalty	NOUN
inlawrev-2303	682	24	case	case	NOUN
inlawrev-2303	682	25	to	to	PART
inlawrev-2303	682	26	be	be	AUX
inlawrev-2303	682	27	heard	hear	VERB
inlawrev-2303	682	28	by	by	ADP
inlawrev-2303	682	29	the	the	DET
inlawrev-2303	682	30	seventh	seventh	ADJ
inlawrev-2303	682	31	circuit	circuit	NOUN
inlawrev-2303	682	32	court	court	NOUN
inlawrev-2303	682	33	of	of	ADP
inlawrev-2303	682	34	appeals	appeal	NOUN
inlawrev-2303	682	35	.	.	PUNCT
inlawrev-2303	683	1	in	in	ADP
inlawrev-2303	683	2	kroll	kroll	PROPN
inlawrev-2303	683	3	,	,	PUNCT
inlawrev-2303	683	4	the	the	DET
inlawrev-2303	683	5	decedent	decedent	NOUN
inlawrev-2303	683	6	died	die	VERB
inlawrev-2303	683	7	on	on	ADP
inlawrev-2303	683	8	july	july	PROPN
inlawrev-2303	683	9	13	13	NUM
inlawrev-2303	683	10	,	,	PUNCT
inlawrev-2303	683	11	1967	1967	NUM
inlawrev-2303	683	12	.	.	PUNCT
inlawrev-2303	684	1	the	the	DET
inlawrev-2303	684	2	estate	estate	NOUN
inlawrev-2303	684	3	tax	tax	NOUN
inlawrev-2303	684	4	return	return	NOUN
inlawrev-2303	684	5	was	be	AUX
inlawrev-2303	684	6	due	due	ADJ
inlawrev-2303	684	7	on	on	ADP
inlawrev-2303	684	8	october	october	PROPN
inlawrev-2303	684	9	13	13	NUM
inlawrev-2303	684	10	,	,	PUNCT
inlawrev-2303	684	11	1968	1968	NUM
inlawrev-2303	684	12	,	,	PUNCT
inlawrev-2303	684	13	and	and	CCONJ
inlawrev-2303	684	14	was	be	AUX
inlawrev-2303	684	15	filed	file	VERB
inlawrev-2303	684	16	one	one	NUM
inlawrev-2303	684	17	year	year	NOUN
inlawrev-2303	684	18	later	later	ADV
inlawrev-2303	684	19	.	.	PUNCT
inlawrev-2303	685	1	the	the	DET
inlawrev-2303	685	2	executor	executor	NOUN
inlawrev-2303	685	3	,	,	PUNCT
inlawrev-2303	685	4	the	the	DET
inlawrev-2303	685	5	husband	husband	NOUN
inlawrev-2303	685	6	of	of	ADP
inlawrev-2303	685	7	the	the	DET
inlawrev-2303	685	8	sole	sole	ADJ
inlawrev-2303	685	9	heir	heir	NOUN
inlawrev-2303	685	10	,	,	PUNCT
inlawrev-2303	685	11	was	be	AUX
inlawrev-2303	685	12	a	a	DET
inlawrev-2303	685	13	college	college	NOUN
inlawrev-2303	685	14	graduate	graduate	NOUN
inlawrev-2303	685	15	with	with	ADP
inlawrev-2303	685	16	one	one	NUM
inlawrev-2303	685	17	year	year	NOUN
inlawrev-2303	685	18	of	of	ADP
inlawrev-2303	685	19	law	law	NOUN
inlawrev-2303	685	20	school	school	NOUN
inlawrev-2303	685	21	and	and	CCONJ
inlawrev-2303	685	22	had	have	AUX
inlawrev-2303	685	23	worked	work	VERB
inlawrev-2303	685	24	for	for	ADP
inlawrev-2303	685	25	a	a	DET
inlawrev-2303	685	26	large	large	ADJ
inlawrev-2303	685	27	industrial	industrial	ADJ
inlawrev-2303	685	28	company	company	NOUN
inlawrev-2303	685	29	and	and	CCONJ
inlawrev-2303	685	30	a	a	DET
inlawrev-2303	685	31	brokerage	brokerage	NOUN
inlawrev-2303	685	32	firm	firm	NOUN
inlawrev-2303	685	33	.	.	PUNCT
inlawrev-2303	686	1	he	he	PRON
inlawrev-2303	686	2	hired	hire	VERB
inlawrev-2303	686	3	an	an	DET
inlawrev-2303	686	4	attorney	attorney	NOUN
inlawrev-2303	686	5	to	to	PART
inlawrev-2303	686	6	prepare	prepare	VERB
inlawrev-2303	686	7	the	the	DET
inlawrev-2303	686	8	estate	estate	NOUN
inlawrev-2303	686	9	tax	tax	NOUN
inlawrev-2303	686	10	return	return	NOUN
inlawrev-2303	686	11	.	.	PUNCT
inlawrev-2303	687	1	on	on	ADP
inlawrev-2303	687	2	january	january	PROPN
inlawrev-2303	687	3	1	1	NUM
inlawrev-2303	687	4	,	,	PUNCT
inlawrev-2303	687	5	1969	1969	NUM
inlawrev-2303	687	6	,	,	PUNCT
inlawrev-2303	687	7	the	the	DET
inlawrev-2303	687	8	internal	internal	ADJ
inlawrev-2303	687	9	revenue	revenue	NOUN
inlawrev-2303	687	10	service	service	NOUN
inlawrev-2303	687	11	notified	notify	VERB
inlawrev-2303	687	12	the	the	DET
inlawrev-2303	687	13	personal	personal	ADJ
inlawrev-2303	687	14	representative	representative	NOUN
inlawrev-2303	687	15	that	that	SCONJ
inlawrev-2303	687	16	no	no	DET
inlawrev-2303	687	17	return	return	NOUN
inlawrev-2303	687	18	had	have	AUX
inlawrev-2303	687	19	been	be	AUX
inlawrev-2303	687	20	filed	file	VERB
inlawrev-2303	687	21	.	.	PUNCT
inlawrev-2303	688	1	'	'	PUNCT
inlawrev-2303	688	2	"	"	PUNCT
inlawrev-2303	688	3	5ut	5ut	ADV
inlawrev-2303	688	4	see	see	VERB
inlawrev-2303	688	5	estate	estate	NOUN
inlawrev-2303	688	6	of	of	ADP
inlawrev-2303	688	7	lammerts	lammert	NOUN
inlawrev-2303	688	8	v.	v.	ADP
inlawrev-2303	688	9	commissioner	commissioner	NOUN
inlawrev-2303	688	10	,	,	PUNCT
inlawrev-2303	688	11	54	54	NUM
inlawrev-2303	688	12	t.c	t.c	PROPN
inlawrev-2303	688	13	.	.	PROPN
inlawrev-2303	688	14	420	420	NUM
inlawrev-2303	688	15	(	(	PUNCT
inlawrev-2303	688	16	1970	1970	NUM
inlawrev-2303	688	17	)	)	PUNCT
inlawrev-2303	688	18	,	,	PUNCT
inlawrev-2303	688	19	aff'd	aff'd	VERB
inlawrev-2303	688	20	in	in	ADP
inlawrev-2303	688	21	part	part	NOUN
inlawrev-2303	688	22	per	per	ADP
inlawrev-2303	688	23	curiam	curiam	NOUN
inlawrev-2303	688	24	,	,	PUNCT
inlawrev-2303	688	25	456	456	NUM
inlawrev-2303	688	26	f.2d	f.2d	ADP
inlawrev-2303	688	27	681	681	NUM
inlawrev-2303	688	28	(	(	PUNCT
inlawrev-2303	688	29	2d	2d	NUM
inlawrev-2303	688	30	cir	cir	NOUN
inlawrev-2303	688	31	.	.	PROPN
inlawrev-2303	688	32	1972	1972	NUM
inlawrev-2303	688	33	)	)	PUNCT
inlawrev-2303	688	34	.	.	PUNCT
inlawrev-2303	689	1	'	'	PUNCT
inlawrev-2303	689	2	^"compare	^"compare	PUNCT
inlawrev-2303	689	3	estate	estate	NOUN
inlawrev-2303	689	4	of	of	ADP
inlawrev-2303	689	5	duttenhofer	duttenhofer	PROPN
inlawrev-2303	689	6	v.	v.	PROPN
inlawrev-2303	689	7	commissioner	commissioner	PROPN
inlawrev-2303	689	8	,	,	PUNCT
inlawrev-2303	689	9	49	49	NUM
inlawrev-2303	689	10	t.c	t.c	PROPN
inlawrev-2303	689	11	.	.	PROPN
inlawrev-2303	689	12	200	200	NUM
inlawrev-2303	689	13	(	(	PUNCT
inlawrev-2303	689	14	1967	1967	NUM
inlawrev-2303	689	15	)	)	PUNCT
inlawrev-2303	689	16	,	,	PUNCT
inlawrev-2303	689	17	aff'd	aff'd	NOUN
inlawrev-2303	689	18	per	per	ADP
inlawrev-2303	689	19	curiam	curiam	NOUN
inlawrev-2303	689	20	,	,	PUNCT
inlawrev-2303	689	21	410	410	NUM
inlawrev-2303	689	22	f.2d	f.2d	SYM
inlawrev-2303	689	23	302	302	NUM
inlawrev-2303	689	24	(	(	PUNCT
inlawrev-2303	689	25	6th	6th	ADJ
inlawrev-2303	689	26	cir	cir	NOUN
inlawrev-2303	689	27	.	.	PROPN
inlawrev-2303	689	28	1969	1969	NUM
inlawrev-2303	689	29	)	)	PUNCT
inlawrev-2303	689	30	.	.	PUNCT
inlawrev-2303	690	1	"	"	PUNCT
inlawrev-2303	690	2	»	»	PUNCT
inlawrev-2303	690	3	33	33	NUM
inlawrev-2303	690	4	t.c.m	t.c.m	NOUN
inlawrev-2303	690	5	.	.	PUNCT
inlawrev-2303	691	1	(	(	PUNCT
inlawrev-2303	691	2	cch	cch	NOUN
inlawrev-2303	691	3	)	)	PUNCT
inlawrev-2303	691	4	at	at	ADP
inlawrev-2303	691	5	1075	1075	NUM
inlawrev-2303	691	6	.	.	PUNCT
inlawrev-2303	692	1	'	'	PUNCT
inlawrev-2303	692	2	"	"	PUNCT
inlawrev-2303	692	3	75	75	NUM
inlawrev-2303	692	4	-	-	SYM
inlawrev-2303	692	5	2	2	NUM
inlawrev-2303	692	6	u.s	u.s	PROPN
inlawrev-2303	692	7	.	.	PROPN
inlawrev-2303	692	8	tax	tax	PROPN
inlawrev-2303	692	9	cas	cas	PROPN
inlawrev-2303	692	10	.	.	PROPN
inlawrev-2303	692	11	88,819	88,819	NUM
inlawrev-2303	692	12	(	(	PUNCT
inlawrev-2303	692	13	w.d	w.d	PROPN
inlawrev-2303	692	14	.	.	PROPN
inlawrev-2303	692	15	wis	wis	PROPN
inlawrev-2303	692	16	.	.	PROPN
inlawrev-2303	692	17	1975	1975	NUM
inlawrev-2303	692	18	)	)	PUNCT
inlawrev-2303	692	19	.	.	PUNCT
inlawrev-2303	693	1	"	"	PUNCT
inlawrev-2303	693	2	»	»	X
inlawrev-2303	693	3	/d	/d	PUNCT
inlawrev-2303	693	4	.	.	PUNCT
inlawrev-2303	694	1	at	at	ADP
inlawrev-2303	694	2	88,820	88,820	NUM
inlawrev-2303	694	3	.	.	PUNCT
inlawrev-2303	695	1	"	"	PUNCT
inlawrev-2303	695	2	^6	^6	NOUN
inlawrev-2303	695	3	-	-	PUNCT
inlawrev-2303	695	4	2	2	NUM
inlawrev-2303	695	5	u.s	u.s	PROPN
inlawrev-2303	695	6	.	.	PROPN
inlawrev-2303	695	7	tax	tax	PROPN
inlawrev-2303	695	8	cas	cas	PROPN
inlawrev-2303	695	9	.	.	PROPN
inlawrev-2303	695	10	85,685	85,685	NUM
inlawrev-2303	695	11	(	(	PUNCT
inlawrev-2303	695	12	s.d	s.d	PROPN
inlawrev-2303	695	13	.	.	PROPN
inlawrev-2303	695	14	ohio	ohio	PROPN
inlawrev-2303	695	15	1976	1976	NUM
inlawrev-2303	695	16	)	)	PUNCT
inlawrev-2303	695	17	.	.	PUNCT
inlawrev-2303	696	1	"	"	PUNCT
inlawrev-2303	696	2	vd	vd	NOUN
inlawrev-2303	696	3	.	.	PUNCT
inlawrev-2303	697	1	at	at	ADP
inlawrev-2303	697	2	85,686	85,686	NUM
inlawrev-2303	697	3	(	(	PUNCT
inlawrev-2303	697	4	citing	cite	VERB
inlawrev-2303	697	5	fisk	fisk	PROPN
inlawrev-2303	697	6	v.	v.	PROPN
inlawrev-2303	697	7	commissioner	commissioner	PROPN
inlawrev-2303	697	8	,	,	PUNCT
inlawrev-2303	697	9	203	203	NUM
inlawrev-2303	697	10	f.2d	f.2d	NOUN
inlawrev-2303	697	11	358	358	NUM
inlawrev-2303	697	12	(	(	PUNCT
inlawrev-2303	697	13	6th	6th	ADJ
inlawrev-2303	697	14	cir	cir	NOUN
inlawrev-2303	697	15	.	.	PROPN
inlawrev-2303	697	16	1953	1953	NUM
inlawrev-2303	697	17	)	)	PUNCT
inlawrev-2303	697	18	)	)	PUNCT
inlawrev-2303	697	19	.	.	PUNCT
inlawrev-2303	698	1	"	"	PUNCT
inlawrev-2303	698	2	«	«	PUNCT
inlawrev-2303	698	3	547	547	NUM
inlawrev-2303	698	4	f.2d	f.2d	SYM
inlawrev-2303	698	5	393	393	NUM
inlawrev-2303	698	6	(	(	PUNCT
inlawrev-2303	698	7	7th	7th	ADJ
inlawrev-2303	698	8	cir	cir	NOUN
inlawrev-2303	698	9	.	.	PUNCT
inlawrev-2303	698	10	1977	1977	NUM
inlawrev-2303	698	11	)	)	PUNCT
inlawrev-2303	698	12	.	.	PUNCT
inlawrev-2303	699	1	642	642	NUM
inlawrev-2303	699	2	indiana	indiana	PROPN
inlawrev-2303	699	3	law	law	PROPN
inlawrev-2303	699	4	review	review	NOUN
inlawrev-2303	699	5	[	[	X
inlawrev-2303	699	6	vol	vol	NOUN
inlawrev-2303	699	7	.	.	PUNCT
inlawrev-2303	700	1	11:621	11:621	NUM
inlawrev-2303	700	2	in	in	ADP
inlawrev-2303	700	3	a	a	DET
inlawrev-2303	700	4	decision	decision	NOUN
inlawrev-2303	700	5	written	write	VERB
inlawrev-2303	700	6	by	by	ADP
inlawrev-2303	700	7	leonard	leonard	PROPN
inlawrev-2303	700	8	p.	p.	PROPN
inlawrev-2303	700	9	moore	moore	PROPN
inlawrev-2303	700	10	,	,	PUNCT
inlawrev-2303	700	11	senior	senior	ADJ
inlawrev-2303	700	12	judge	judge	NOUN
inlawrev-2303	700	13	for	for	ADP
inlawrev-2303	700	14	the	the	DET
inlawrev-2303	700	15	second	second	ADJ
inlawrev-2303	700	16	circuit	circuit	NOUN
inlawrev-2303	700	17	,	,	PUNCT
inlawrev-2303	700	18	sitting	sit	VERB
inlawrev-2303	700	19	by	by	ADP
inlawrev-2303	700	20	designation	designation	NOUN
inlawrev-2303	700	21	,	,	PUNCT
inlawrev-2303	700	22	the	the	DET
inlawrev-2303	700	23	court	court	NOUN
inlawrev-2303	700	24	held	hold	VERB
inlawrev-2303	700	25	that	that	SCONJ
inlawrev-2303	700	26	a	a	DET
inlawrev-2303	700	27	taxpayer	taxpayer	NOUN
inlawrev-2303	700	28	has	have	VERB
inlawrev-2303	700	29	reasonable	reasonable	ADJ
inlawrev-2303	700	30	cause	cause	NOUN
inlawrev-2303	700	31	for	for	ADP
inlawrev-2303	700	32	late	late	ADJ
inlawrev-2303	700	33	filing	filing	NOUN
inlawrev-2303	700	34	if	if	SCONJ
inlawrev-2303	700	35	he	he	PRON
inlawrev-2303	700	36	depends	depend	VERB
inlawrev-2303	700	37	on	on	ADP
inlawrev-2303	700	38	an	an	DET
inlawrev-2303	700	39	attorney	attorney	NOUN
inlawrev-2303	700	40	to	to	PART
inlawrev-2303	700	41	determine	determine	VERB
inlawrev-2303	700	42	whether	whether	SCONJ
inlawrev-2303	700	43	a	a	DET
inlawrev-2303	700	44	return	return	NOUN
inlawrev-2303	700	45	is	be	AUX
inlawrev-2303	700	46	required	require	VERB
inlawrev-2303	700	47	.	.	PUNCT
inlawrev-2303	701	1	'	'	PUNCT
inlawrev-2303	701	2	^^	^^	PUNCT
inlawrev-2303	701	3	since	since	SCONJ
inlawrev-2303	701	4	the	the	DET
inlawrev-2303	701	5	executor	executor	NOUN
inlawrev-2303	701	6	in	in	ADP
inlawrev-2303	701	7	kroll	kroll	PROPN
inlawrev-2303	701	8	knew	know	VERB
inlawrev-2303	701	9	a	a	DET
inlawrev-2303	701	10	return	return	NOUN
inlawrev-2303	701	11	was	be	AUX
inlawrev-2303	701	12	required	require	VERB
inlawrev-2303	701	13	,	,	PUNCT
inlawrev-2303	701	14	it	it	PRON
inlawrev-2303	701	15	was	be	AUX
inlawrev-2303	701	16	immaterial	immaterial	ADJ
inlawrev-2303	701	17	that	that	SCONJ
inlawrev-2303	701	18	he	he	PRON
inlawrev-2303	701	19	was	be	AUX
inlawrev-2303	701	20	not	not	PART
inlawrev-2303	701	21	experienced	experience	VERB
inlawrev-2303	701	22	and	and	CCONJ
inlawrev-2303	701	23	had	have	AUX
inlawrev-2303	701	24	made	make	VERB
inlawrev-2303	701	25	full	full	ADJ
inlawrev-2303	701	26	disclosure	disclosure	NOUN
inlawrev-2303	701	27	to	to	ADP
inlawrev-2303	701	28	the	the	DET
inlawrev-2303	701	29	lawyer	lawyer	NOUN
inlawrev-2303	701	30	.	.	PUNCT
inlawrev-2303	702	1	the	the	DET
inlawrev-2303	702	2	court	court	NOUN
inlawrev-2303	702	3	found	find	VERB
inlawrev-2303	702	4	that	that	SCONJ
inlawrev-2303	702	5	a	a	DET
inlawrev-2303	702	6	person	person	NOUN
inlawrev-2303	702	7	with	with	ADP
inlawrev-2303	702	8	minimal	minimal	ADJ
inlawrev-2303	702	9	business	business	NOUN
inlawrev-2303	702	10	experience	experience	NOUN
inlawrev-2303	702	11	knows	know	VERB
inlawrev-2303	702	12	returns	return	NOUN
inlawrev-2303	702	13	have	have	VERB
inlawrev-2303	702	14	deadlines	deadline	NOUN
inlawrev-2303	702	15	and	and	CCONJ
inlawrev-2303	702	16	that	that	SCONJ
inlawrev-2303	702	17	he	he	PRON
inlawrev-2303	702	18	must	must	AUX
inlawrev-2303	702	19	sign	sign	VERB
inlawrev-2303	702	20	and	and	CCONJ
inlawrev-2303	702	21	return	return	VERB
inlawrev-2303	702	22	before	before	SCONJ
inlawrev-2303	702	23	it	it	PRON
inlawrev-2303	702	24	is	be	AUX
inlawrev-2303	702	25	filed	file	VERB
inlawrev-2303	702	26	.	.	PUNCT
inlawrev-2303	703	1	'	'	PUNCT
inlawrev-2303	703	2	^^	^^	PUNCT
inlawrev-2303	703	3	in	in	ADP
inlawrev-2303	703	4	this	this	DET
inlawrev-2303	703	5	case	case	NOUN
inlawrev-2303	703	6	,	,	PUNCT
inlawrev-2303	703	7	the	the	DET
inlawrev-2303	703	8	executor	executor	NOUN
inlawrev-2303	703	9	has	have	VERB
inlawrev-2303	703	10	notice	notice	NOUN
inlawrev-2303	703	11	of	of	ADP
inlawrev-2303	703	12	the	the	DET
inlawrev-2303	703	13	exact	exact	ADJ
inlawrev-2303	703	14	due	due	ADJ
inlawrev-2303	703	15	date	date	NOUN
inlawrev-2303	703	16	.	.	PUNCT
inlawrev-2303	704	1	judge	judge	PROPN
inlawrev-2303	704	2	moore	moore	PROPN
inlawrev-2303	704	3	held	hold	VERB
inlawrev-2303	704	4	that	that	SCONJ
inlawrev-2303	704	5	when	when	SCONJ
inlawrev-2303	704	6	there	there	PRON
inlawrev-2303	704	7	is	be	VERB
inlawrev-2303	704	8	no	no	DET
inlawrev-2303	704	9	question	question	NOUN
inlawrev-2303	704	10	that	that	SCONJ
inlawrev-2303	704	11	a	a	DET
inlawrev-2303	704	12	return	return	NOUN
inlawrev-2303	704	13	is	be	AUX
inlawrev-2303	704	14	required	require	VERB
inlawrev-2303	704	15	,	,	PUNCT
inlawrev-2303	704	16	the	the	DET
inlawrev-2303	704	17	taxpayer	taxpayer	NOUN
inlawrev-2303	704	18	has	have	VERB
inlawrev-2303	704	19	a	a	DET
inlawrev-2303	704	20	personal	personal	ADJ
inlawrev-2303	704	21	,	,	PUNCT
inlawrev-2303	704	22	non	non	ADJ
inlawrev-2303	704	23	-	-	ADJ
inlawrev-2303	704	24	delegable	delegable	ADJ
inlawrev-2303	704	25	duty	duty	NOUN
inlawrev-2303	704	26	to	to	PART
inlawrev-2303	704	27	file	file	VERB
inlawrev-2303	704	28	the	the	DET
inlawrev-2303	704	29	return	return	NOUN
inlawrev-2303	704	30	when	when	SCONJ
inlawrev-2303	704	31	it	it	PRON
inlawrev-2303	704	32	is	be	AUX
inlawrev-2303	704	33	due	due	ADJ
inlawrev-2303	704	34	.	.	PUNCT
inlawrev-2303	704	35	'	'	PUNCT
inlawrev-2303	704	36	"	"	PUNCT
inlawrev-2303	704	37	'	'	PUNCT
inlawrev-2303	704	38	the	the	DET
inlawrev-2303	704	39	holding	holding	NOUN
inlawrev-2303	704	40	in	in	ADP
inlawrev-2303	704	41	kroll	kroll	PROPN
inlawrev-2303	704	42	was	be	AUX
inlawrev-2303	704	43	extended	extend	VERB
inlawrev-2303	704	44	in	in	ADP
inlawrev-2303	704	45	ruel	ruel	PROPN
inlawrev-2303	704	46	v.	v.	PROPN
inlawrev-2303	704	47	united	united	PROPN
inlawrev-2303	704	48	states.^	states.^	PROPN
inlawrev-2303	704	49	*	*	PUNCT
inlawrev-2303	704	50	'	'	PUNCT
inlawrev-2303	704	51	in	in	ADP
inlawrev-2303	704	52	ruel	ruel	NOUN
inlawrev-2303	704	53	,	,	PUNCT
inlawrev-2303	704	54	the	the	DET
inlawrev-2303	704	55	executor	executor	NOUN
inlawrev-2303	704	56	contended	contend	VERB
inlawrev-2303	704	57	that	that	SCONJ
inlawrev-2303	704	58	the	the	DET
inlawrev-2303	704	59	taxpayer	taxpayer	NOUN
inlawrev-2303	704	60	in	in	ADP
inlawrev-2303	704	61	kroll	kroll	PROPN
inlawrev-2303	704	62	was	be	AUX
inlawrev-2303	704	63	more	more	ADV
inlawrev-2303	704	64	educated	educate	VERB
inlawrev-2303	704	65	and	and	CCONJ
inlawrev-2303	704	66	had	have	AUX
inlawrev-2303	704	67	received	receive	VERB
inlawrev-2303	704	68	notice	notice	NOUN
inlawrev-2303	704	69	from	from	ADP
inlawrev-2303	704	70	the	the	DET
inlawrev-2303	704	71	internal	internal	ADJ
inlawrev-2303	704	72	revenue	revenue	NOUN
inlawrev-2303	704	73	service	service	NOUN
inlawrev-2303	704	74	that	that	SCONJ
inlawrev-2303	704	75	the	the	DET
inlawrev-2303	704	76	estate	estate	NOUN
inlawrev-2303	704	77	tax	tax	NOUN
inlawrev-2303	704	78	return	return	NOUN
inlawrev-2303	704	79	was	be	AUX
inlawrev-2303	704	80	due	due	ADJ
inlawrev-2303	704	81	.	.	PUNCT
inlawrev-2303	705	1	in	in	ADP
inlawrev-2303	705	2	response	response	NOUN
inlawrev-2303	705	3	the	the	DET
inlawrev-2303	705	4	district	district	NOUN
inlawrev-2303	705	5	court	court	NOUN
inlawrev-2303	705	6	stated	state	VERB
inlawrev-2303	705	7	,	,	PUNCT
inlawrev-2303	705	8	"	"	PUNCT
inlawrev-2303	705	9	the	the	DET
inlawrev-2303	705	10	factual	factual	ADJ
inlawrev-2303	705	11	distinctions	distinction	NOUN
inlawrev-2303	705	12	urged	urge	VERB
inlawrev-2303	705	13	by	by	ADP
inlawrev-2303	705	14	the	the	DET
inlawrev-2303	705	15	plaintiffs	plaintiff	NOUN
inlawrev-2303	705	16	do	do	AUX
inlawrev-2303	705	17	not	not	PART
inlawrev-2303	705	18	exempt	exempt	VERB
inlawrev-2303	705	19	them	they	PRON
inlawrev-2303	705	20	from	from	ADP
inlawrev-2303	705	21	the	the	DET
inlawrev-2303	705	22	impact	impact	NOUN
inlawrev-2303	705	23	of	of	ADP
inlawrev-2303	705	24	the	the	DET
inlawrev-2303	705	25	broad	broad	ADJ
inlawrev-2303	705	26	language	language	NOUN
inlawrev-2303	705	27	of	of	ADP
inlawrev-2303	705	28	kroll	kroll	PROPN
inlawrev-2303	705	29	.	.	PUNCT
inlawrev-2303	705	30	"^*^	"^*^	PUNCT
inlawrev-2303	706	1	thus	thus	ADV
inlawrev-2303	706	2	,	,	PUNCT
inlawrev-2303	706	3	the	the	DET
inlawrev-2303	706	4	current	current	ADJ
inlawrev-2303	706	5	position	position	NOUN
inlawrev-2303	706	6	in	in	ADP
inlawrev-2303	706	7	the	the	DET
inlawrev-2303	706	8	seventh	seventh	ADJ
inlawrev-2303	706	9	circuit	circuit	NOUN
inlawrev-2303	706	10	is	be	AUX
inlawrev-2303	706	11	that	that	SCONJ
inlawrev-2303	706	12	when	when	SCONJ
inlawrev-2303	706	13	an	an	DET
inlawrev-2303	706	14	executor	executor	NOUN
inlawrev-2303	706	15	knows	know	VERB
inlawrev-2303	706	16	a	a	DET
inlawrev-2303	706	17	return	return	NOUN
inlawrev-2303	706	18	is	be	AUX
inlawrev-2303	706	19	required	require	VERB
inlawrev-2303	706	20	,	,	PUNCT
inlawrev-2303	706	21	he	he	PRON
inlawrev-2303	706	22	has	have	VERB
inlawrev-2303	706	23	a	a	DET
inlawrev-2303	706	24	personal	personal	ADJ
inlawrev-2303	706	25	,	,	PUNCT
inlawrev-2303	706	26	nondelegable	nondelegable	ADJ
inlawrev-2303	706	27	duty	duty	NOUN
inlawrev-2303	706	28	to	to	PART
inlawrev-2303	706	29	file	file	VERB
inlawrev-2303	706	30	in	in	ADP
inlawrev-2303	706	31	a	a	DET
inlawrev-2303	706	32	timely	timely	ADJ
inlawrev-2303	706	33	manner	manner	NOUN
inlawrev-2303	706	34	.	.	PUNCT
inlawrev-2303	707	1	if	if	SCONJ
inlawrev-2303	707	2	an	an	DET
inlawrev-2303	707	3	executor	executor	NOUN
inlawrev-2303	707	4	is	be	AUX
inlawrev-2303	707	5	active	active	ADJ
inlawrev-2303	707	6	and	and	CCONJ
inlawrev-2303	707	7	aware	aware	ADJ
inlawrev-2303	707	8	of	of	ADP
inlawrev-2303	707	9	his	his	PRON
inlawrev-2303	707	10	duties	duty	NOUN
inlawrev-2303	707	11	,	,	PUNCT
inlawrev-2303	707	12	he	he	PRON
inlawrev-2303	707	13	may	may	AUX
inlawrev-2303	707	14	rely	rely	VERB
inlawrev-2303	707	15	on	on	ADP
inlawrev-2303	707	16	professional	professional	ADJ
inlawrev-2303	707	17	advice	advice	NOUN
inlawrev-2303	707	18	that	that	PRON
inlawrev-2303	707	19	he	he	PRON
inlawrev-2303	707	20	has	have	VERB
inlawrev-2303	707	21	no	no	DET
inlawrev-2303	707	22	need	need	NOUN
inlawrev-2303	707	23	to	to	PART
inlawrev-2303	707	24	file	file	VERB
inlawrev-2303	707	25	an	an	DET
inlawrev-2303	707	26	estate	estate	NOUN
inlawrev-2303	707	27	tax	tax	NOUN
inlawrev-2303	707	28	return	return	NOUN
inlawrev-2303	707	29	.	.	PUNCT
inlawrev-2303	708	1	f.	f.	PROPN
inlawrev-2303	708	2	eighth	eighth	PROPN
inlawrev-2303	708	3	circuit	circuit	PROPN
inlawrev-2303	708	4	in	in	ADP
inlawrev-2303	708	5	northwestern	northwestern	ADJ
inlawrev-2303	708	6	national	national	PROPN
inlawrev-2303	708	7	bank	bank	PROPN
inlawrev-2303	708	8	v.	v.	ADP
inlawrev-2303	708	9	united	united	PROPN
inlawrev-2303	708	10	states,^	states,^	PROPN
inlawrev-2303	708	11	*	*	PROPN
inlawrev-2303	708	12	*	*	NOUN
inlawrev-2303	708	13	the	the	DET
inlawrev-2303	708	14	decedent	decedent	NOUN
inlawrev-2303	708	15	died	die	VERB
inlawrev-2303	708	16	on	on	ADP
inlawrev-2303	708	17	august	august	PROPN
inlawrev-2303	708	18	28	28	NUM
inlawrev-2303	708	19	,	,	PUNCT
inlawrev-2303	708	20	1966	1966	NUM
inlawrev-2303	708	21	,	,	PUNCT
inlawrev-2303	708	22	and	and	CCONJ
inlawrev-2303	708	23	the	the	DET
inlawrev-2303	708	24	return	return	NOUN
inlawrev-2303	708	25	was	be	AUX
inlawrev-2303	708	26	due	due	ADJ
inlawrev-2303	708	27	on	on	ADP
inlawrev-2303	708	28	november	november	PROPN
inlawrev-2303	708	29	28	28	NUM
inlawrev-2303	708	30	,	,	PUNCT
inlawrev-2303	708	31	1967	1967	NUM
inlawrev-2303	708	32	.	.	PUNCT
inlawrev-2303	709	1	it	it	PRON
inlawrev-2303	709	2	was	be	AUX
inlawrev-2303	709	3	not	not	PART
inlawrev-2303	709	4	filed	file	VERB
inlawrev-2303	709	5	until	until	ADP
inlawrev-2303	709	6	may	may	PROPN
inlawrev-2303	709	7	11	11	NUM
inlawrev-2303	709	8	,	,	PUNCT
inlawrev-2303	709	9	1970	1970	NUM
inlawrev-2303	709	10	.	.	PUNCT
inlawrev-2303	710	1	the	the	DET
inlawrev-2303	710	2	decedent	decedent	NOUN
inlawrev-2303	710	3	's	's	PART
inlawrev-2303	710	4	will	will	NOUN
inlawrev-2303	710	5	was	be	AUX
inlawrev-2303	710	6	'	'	PUNCT
inlawrev-2303	710	7	"	"	PUNCT
inlawrev-2303	710	8	/d	/d	PUNCT
inlawrev-2303	710	9	at	at	ADP
inlawrev-2303	710	10	396	396	NUM
inlawrev-2303	710	11	(	(	PUNCT
inlawrev-2303	710	12	citing	cite	VERB
inlawrev-2303	710	13	commissioner	commissioner	NOUN
inlawrev-2303	710	14	v.	v.	ADP
inlawrev-2303	710	15	american	american	PROPN
inlawrev-2303	710	16	ass'n	ass'n	PROPN
inlawrev-2303	710	17	of	of	ADP
inlawrev-2303	710	18	eng'rs	eng'rs	NOUN
inlawrev-2303	710	19	employment	employment	NOUN
inlawrev-2303	710	20	,	,	PUNCT
inlawrev-2303	710	21	204	204	NUM
inlawrev-2303	710	22	f.2d	f.2d	SYM
inlawrev-2303	710	23	19	19	NUM
inlawrev-2303	710	24	(	(	PUNCT
inlawrev-2303	710	25	7th	7th	ADJ
inlawrev-2303	710	26	cir	cir	NOUN
inlawrev-2303	710	27	.	.	PROPN
inlawrev-2303	710	28	1953	1953	NUM
inlawrev-2303	710	29	)	)	PUNCT
inlawrev-2303	710	30	;	;	PUNCT
inlawrev-2303	711	1	burton	burton	PROPN
inlawrev-2303	711	2	swartz	swartz	PROPN
inlawrev-2303	711	3	land	land	PROPN
inlawrev-2303	711	4	corp	corp	PROPN
inlawrev-2303	711	5	.	.	PROPN
inlawrev-2303	711	6	v.	v.	PROPN
inlawrev-2303	711	7	commissioner	commissioner	PROPN
inlawrev-2303	711	8	,	,	PUNCT
inlawrev-2303	711	9	198	198	NUM
inlawrev-2303	711	10	f.2d	f.2d	ADP
inlawrev-2303	711	11	558	558	NUM
inlawrev-2303	711	12	(	(	PUNCT
inlawrev-2303	711	13	5th	5th	ADJ
inlawrev-2303	711	14	cir	cir	NOUN
inlawrev-2303	711	15	.	.	PROPN
inlawrev-2303	711	16	1952	1952	NUM
inlawrev-2303	711	17	)	)	PUNCT
inlawrev-2303	711	18	;	;	PUNCT
inlawrev-2303	711	19	orient	orient	PROPN
inlawrev-2303	711	20	inv	inv	PROPN
inlawrev-2303	711	21	.	.	PUNCT
inlawrev-2303	711	22	&	&	CCONJ
inlawrev-2303	711	23	fin	fin	PROPN
inlawrev-2303	711	24	.	.	PUNCT
inlawrev-2303	712	1	co.	co.	PROPN
inlawrev-2303	713	1	v.	v.	PROPN
inlawrev-2303	713	2	commissioner	commissioner	PROPN
inlawrev-2303	713	3	,	,	PUNCT
inlawrev-2303	713	4	166	166	NUM
inlawrev-2303	713	5	f.2d	f.2d	ADP
inlawrev-2303	713	6	601	601	NUM
inlawrev-2303	713	7	(	(	PUNCT
inlawrev-2303	713	8	1946	1946	NUM
inlawrev-2303	713	9	)	)	PUNCT
inlawrev-2303	713	10	;	;	PUNCT
inlawrev-2303	713	11	hatfried	hatfrie	VERB
inlawrev-2303	713	12	,	,	PUNCT
inlawrev-2303	713	13	inc	inc	PROPN
inlawrev-2303	713	14	.	.	PROPN
inlawrev-2303	714	1	v.	v.	PROPN
inlawrev-2303	714	2	commissioner	commissioner	PROPN
inlawrev-2303	714	3	,	,	PUNCT
inlawrev-2303	714	4	162	162	NUM
inlawrev-2303	714	5	f.2d	f.2d	ADP
inlawrev-2303	714	6	628	628	NUM
inlawrev-2303	714	7	(	(	PUNCT
inlawrev-2303	714	8	3d	3d	PROPN
inlawrev-2303	714	9	cir	cir	NOUN
inlawrev-2303	714	10	.	.	PUNCT
inlawrev-2303	714	11	1947	1947	NUM
inlawrev-2303	714	12	)	)	PUNCT
inlawrev-2303	714	13	.	.	PUNCT
inlawrev-2303	715	1	'	'	PUNCT
inlawrev-2303	715	2	*	*	PUNCT
inlawrev-2303	715	3	''	''	PUNCT
inlawrev-2303	715	4	547	547	NUM
inlawrev-2303	715	5	f.2d	f.2d	NOUN
inlawrev-2303	715	6	at	at	ADP
inlawrev-2303	715	7	396	396	NUM
inlawrev-2303	715	8	.	.	PUNCT
inlawrev-2303	715	9	'	'	PUNCT
inlawrev-2303	715	10	"	"	PUNCT
inlawrev-2303	715	11	/d	/d	PUNCT
inlawrev-2303	715	12	see	see	VERB
inlawrev-2303	715	13	commissioner	commissioner	NOUN
inlawrev-2303	715	14	v.	v.	ADP
inlawrev-2303	715	15	american	american	PROPN
inlawrev-2303	715	16	ass'n	ass'n	PROPN
inlawrev-2303	715	17	of	of	ADP
inlawrev-2303	715	18	eng'rs	eng'rs	NOUN
inlawrev-2303	715	19	employment	employment	NOUN
inlawrev-2303	715	20	,	,	PUNCT
inlawrev-2303	715	21	204	204	NUM
inlawrev-2303	715	22	f.2d	f.2d	SYM
inlawrev-2303	715	23	19	19	NUM
inlawrev-2303	715	24	(	(	PUNCT
inlawrev-2303	715	25	7th	7th	ADJ
inlawrev-2303	715	26	cir	cir	NOUN
inlawrev-2303	715	27	.	.	PROPN
inlawrev-2303	715	28	1953	1953	NUM
inlawrev-2303	715	29	)	)	PUNCT
inlawrev-2303	715	30	;	;	PUNCT
inlawrev-2303	715	31	cedarburg	cedarburg	PROPN
inlawrev-2303	715	32	canning	canning	PROPN
inlawrev-2303	715	33	co.	co.	PROPN
inlawrev-2303	715	34	v.	v.	PROPN
inlawrev-2303	715	35	commissioner	commissioner	PROPN
inlawrev-2303	715	36	,	,	PUNCT
inlawrev-2303	715	37	149	149	NUM
inlawrev-2303	715	38	f.2d	f.2d	ADP
inlawrev-2303	715	39	526	526	NUM
inlawrev-2303	715	40	(	(	PUNCT
inlawrev-2303	715	41	7th	7th	ADJ
inlawrev-2303	715	42	cir	cir	NOUN
inlawrev-2303	715	43	.	.	PUNCT
inlawrev-2303	716	1	1945	1945	NUM
inlawrev-2303	716	2	)	)	PUNCT
inlawrev-2303	717	1	(	(	PUNCT
inlawrev-2303	717	2	taxpayer	taxpayer	NOUN
inlawrev-2303	717	3	's	's	PART
inlawrev-2303	717	4	belief	belief	NOUN
inlawrev-2303	717	5	that	that	SCONJ
inlawrev-2303	717	6	it	it	PRON
inlawrev-2303	717	7	was	be	AUX
inlawrev-2303	717	8	not	not	PART
inlawrev-2303	717	9	a	a	DET
inlawrev-2303	717	10	personal	personal	ADJ
inlawrev-2303	717	11	holding	hold	VERB
inlawrev-2303	717	12	company	company	NOUN
inlawrev-2303	717	13	was	be	AUX
inlawrev-2303	717	14	not	not	PART
inlawrev-2303	717	15	sufficient	sufficient	ADJ
inlawrev-2303	717	16	)	)	PUNCT
inlawrev-2303	717	17	;	;	PUNCT
inlawrev-2303	718	1	cf	cf	X
inlawrev-2303	718	2	.	.	PUNCT
inlawrev-2303	718	3	rubber	rubber	PROPN
inlawrev-2303	718	4	research	research	PROPN
inlawrev-2303	718	5	,	,	PUNCT
inlawrev-2303	718	6	inc	inc	PROPN
inlawrev-2303	718	7	.	.	PROPN
inlawrev-2303	718	8	v.	v.	PROPN
inlawrev-2303	718	9	commissioner	commissioner	PROPN
inlawrev-2303	718	10	,	,	PUNCT
inlawrev-2303	718	11	422	422	NUM
inlawrev-2303	718	12	f.2d	f.2d	NOUN
inlawrev-2303	718	13	1402	1402	NUM
inlawrev-2303	718	14	(	(	PUNCT
inlawrev-2303	718	15	8th	8th	ADJ
inlawrev-2303	718	16	cir	cir	NOUN
inlawrev-2303	718	17	.	.	PROPN
inlawrev-2303	718	18	1970	1970	NUM
inlawrev-2303	718	19	)	)	PUNCT
inlawrev-2303	718	20	{	{	PUNCT
inlawrev-2303	718	21	see	see	VERB
inlawrev-2303	718	22	note	note	VERB
inlawrev-2303	718	23	145	145	NUM
inlawrev-2303	718	24	infra	infra	NOUN
inlawrev-2303	718	25	)	)	PUNCT
inlawrev-2303	718	26	;	;	PUNCT
inlawrev-2303	718	27	estate	estate	NOUN
inlawrev-2303	718	28	of	of	ADP
inlawrev-2303	718	29	duttenhofer	duttenhofer	PROPN
inlawrev-2303	718	30	v.	v.	PROPN
inlawrev-2303	718	31	commissioner	commissioner	PROPN
inlawrev-2303	718	32	,	,	PUNCT
inlawrev-2303	718	33	49	49	NUM
inlawrev-2303	718	34	t.c	t.c	PROPN
inlawrev-2303	718	35	.	.	PROPN
inlawrev-2303	718	36	200	200	NUM
inlawrev-2303	718	37	(	(	PUNCT
inlawrev-2303	718	38	1967	1967	NUM
inlawrev-2303	718	39	)	)	PUNCT
inlawrev-2303	718	40	,	,	PUNCT
inlawrev-2303	718	41	affd	affd	X
inlawrev-2303	718	42	per	per	ADP
inlawrev-2303	718	43	curiam	curiam	NOUN
inlawrev-2303	718	44	,	,	PUNCT
inlawrev-2303	718	45	410	410	NUM
inlawrev-2303	718	46	f.2d	f.2d	SYM
inlawrev-2303	718	47	302	302	NUM
inlawrev-2303	718	48	(	(	PUNCT
inlawrev-2303	718	49	6th	6th	ADJ
inlawrev-2303	718	50	cir	cir	NOUN
inlawrev-2303	718	51	.	.	PROPN
inlawrev-2303	718	52	1969	1969	NUM
inlawrev-2303	718	53	)	)	PUNCT
inlawrev-2303	718	54	(	(	PUNCT
inlawrev-2303	718	55	see	see	VERB
inlawrev-2303	718	56	note	note	VERB
inlawrev-2303	718	57	101	101	NUM
inlawrev-2303	718	58	supra	supra	NOUN
inlawrev-2303	718	59	and	and	CCONJ
inlawrev-2303	718	60	accompanying	accompanying	ADJ
inlawrev-2303	718	61	text	text	NOUN
inlawrev-2303	718	62	)	)	PUNCT
inlawrev-2303	718	63	;	;	PUNCT
inlawrev-2303	718	64	coates	coates	PROPN
inlawrev-2303	718	65	v.	v.	PROPN
inlawrev-2303	718	66	commissioner	commissioner	PROPN
inlawrev-2303	718	67	,	,	PUNCT
inlawrev-2303	718	68	234	234	NUM
inlawrev-2303	718	69	f.2d	f.2d	NUM
inlawrev-2303	718	70	459	459	NUM
inlawrev-2303	718	71	(	(	PUNCT
inlawrev-2303	718	72	8th	8th	ADJ
inlawrev-2303	718	73	cir	cir	NOUN
inlawrev-2303	718	74	.	.	PROPN
inlawrev-2303	718	75	1956	1956	NUM
inlawrev-2303	718	76	)	)	PUNCT
inlawrev-2303	718	77	(	(	PUNCT
inlawrev-2303	718	78	taxpayer	taxpayer	NOUN
inlawrev-2303	718	79	did	do	AUX
inlawrev-2303	718	80	not	not	PART
inlawrev-2303	718	81	request	request	VERB
inlawrev-2303	718	82	specific	specific	ADJ
inlawrev-2303	718	83	advice	advice	NOUN
inlawrev-2303	718	84	regarding	regard	VERB
inlawrev-2303	718	85	estimated	estimate	VERB
inlawrev-2303	718	86	tax	tax	NOUN
inlawrev-2303	718	87	and	and	CCONJ
inlawrev-2303	718	88	penalties	penalty	NOUN
inlawrev-2303	718	89	were	be	AUX
inlawrev-2303	718	90	imposed	impose	VERB
inlawrev-2303	718	91	)	)	PUNCT
inlawrev-2303	718	92	.	.	PUNCT
inlawrev-2303	719	1	but	but	CCONJ
inlawrev-2303	719	2	see	see	VERB
inlawrev-2303	719	3	consolidated	consolidate	VERB
inlawrev-2303	719	4	-	-	PUNCT
inlawrev-2303	719	5	hammer	hammer	NOUN
inlawrev-2303	719	6	dry	dry	ADJ
inlawrev-2303	719	7	plate	plate	NOUN
inlawrev-2303	719	8	&	&	CCONJ
inlawrev-2303	719	9	film	film	PROPN
inlawrev-2303	719	10	co.	co.	PROPN
inlawrev-2303	720	1	v.	v.	PROPN
inlawrev-2303	720	2	commissioner	commissioner	PROPN
inlawrev-2303	720	3	,	,	PUNCT
inlawrev-2303	720	4	317	317	NUM
inlawrev-2303	720	5	f.2d	f.2d	SYM
inlawrev-2303	720	6	829	829	NUM
inlawrev-2303	720	7	(	(	PUNCT
inlawrev-2303	720	8	7th	7th	ADJ
inlawrev-2303	720	9	cir	cir	NOUN
inlawrev-2303	720	10	.	.	PROPN
inlawrev-2303	720	11	1963	1963	NUM
inlawrev-2303	720	12	)	)	PUNCT
inlawrev-2303	720	13	(	(	PUNCT
inlawrev-2303	720	14	a	a	DET
inlawrev-2303	720	15	taxpayer	taxpayer	NOUN
inlawrev-2303	720	16	's	's	PART
inlawrev-2303	720	17	beliefs	belief	NOUN
inlawrev-2303	720	18	that	that	SCONJ
inlawrev-2303	720	19	an	an	DET
inlawrev-2303	720	20	extension	extension	NOUN
inlawrev-2303	720	21	had	have	AUX
inlawrev-2303	720	22	been	be	AUX
inlawrev-2303	720	23	obtained	obtain	VERB
inlawrev-2303	720	24	was	be	AUX
inlawrev-2303	720	25	not	not	PART
inlawrev-2303	720	26	reasonable	reasonable	ADJ
inlawrev-2303	720	27	cause	cause	NOUN
inlawrev-2303	720	28	)	)	PUNCT
inlawrev-2303	720	29	.	.	PUNCT
inlawrev-2303	721	1	'	'	PUNCT
inlawrev-2303	721	2	77	77	NUM
inlawrev-2303	721	3	-	-	SYM
inlawrev-2303	721	4	1	1	NUM
inlawrev-2303	721	5	u.s	u.s	PROPN
inlawrev-2303	721	6	.	.	PROPN
inlawrev-2303	721	7	tax	tax	PROPN
inlawrev-2303	721	8	cas	cas	PROPN
inlawrev-2303	721	9	.	.	PROPN
inlawrev-2303	721	10	87,260	87,260	NUM
inlawrev-2303	721	11	(	(	PUNCT
inlawrev-2303	721	12	e.d	e.d	PROPN
inlawrev-2303	721	13	.	.	PROPN
inlawrev-2303	721	14	wis	wis	PROPN
inlawrev-2303	721	15	.	.	PROPN
inlawrev-2303	721	16	1977	1977	NUM
inlawrev-2303	721	17	)	)	PUNCT
inlawrev-2303	721	18	.	.	PUNCT
inlawrev-2303	722	1	"	"	PUNCT
inlawrev-2303	722	2	*	*	SYM
inlawrev-2303	722	3	72	72	NUM
inlawrev-2303	722	4	-	-	SYM
inlawrev-2303	722	5	2	2	NUM
inlawrev-2303	722	6	u.s	u.s	PROPN
inlawrev-2303	722	7	.	.	PROPN
inlawrev-2303	722	8	tax	tax	PROPN
inlawrev-2303	722	9	cas	cas	PROPN
inlawrev-2303	722	10	.	.	PROPN
inlawrev-2303	723	1	86.006	86.006	NUM
inlawrev-2303	723	2	(	(	PUNCT
inlawrev-2303	723	3	d.	d.	PROPN
inlawrev-2303	723	4	s.	s.	PROPN
inlawrev-2303	723	5	dak	dak	PROPN
inlawrev-2303	723	6	.	.	PROPN
inlawrev-2303	723	7	1972	1972	NUM
inlawrev-2303	723	8	)	)	PUNCT
inlawrev-2303	723	9	.	.	PUNCT
inlawrev-2303	724	1	1978	1978	NUM
inlawrev-2303	724	2	]	]	SYM
inlawrev-2303	724	3	estate	estate	NOUN
inlawrev-2303	724	4	tax	tax	NOUN
inlawrev-2303	724	5	returns	return	NOUN
inlawrev-2303	724	6	643	643	NUM
inlawrev-2303	724	7	held	hold	VERB
inlawrev-2303	724	8	to	to	PART
inlawrev-2303	724	9	be	be	AUX
inlawrev-2303	724	10	invalid	invalid	ADJ
inlawrev-2303	724	11	,	,	PUNCT
inlawrev-2303	724	12	and	and	CCONJ
inlawrev-2303	724	13	a	a	DET
inlawrev-2303	724	14	bank	bank	NOUN
inlawrev-2303	724	15	was	be	AUX
inlawrev-2303	724	16	appointed	appoint	VERB
inlawrev-2303	724	17	special	special	ADJ
inlawrev-2303	724	18	administrator	administrator	NOUN
inlawrev-2303	724	19	on	on	ADP
inlawrev-2303	724	20	january	january	PROPN
inlawrev-2303	724	21	29	29	NUM
inlawrev-2303	724	22	,	,	PUNCT
inlawrev-2303	724	23	1968	1968	NUM
inlawrev-2303	724	24	.	.	PUNCT
inlawrev-2303	725	1	the	the	DET
inlawrev-2303	725	2	state	state	PROPN
inlawrev-2303	725	3	supreme	supreme	PROPN
inlawrev-2303	725	4	court	court	PROPN
inlawrev-2303	725	5	reversed	reverse	VERB
inlawrev-2303	725	6	the	the	DET
inlawrev-2303	725	7	trial	trial	NOUN
inlawrev-2303	725	8	court	court	NOUN
inlawrev-2303	725	9	's	's	PART
inlawrev-2303	725	10	decision	decision	NOUN
inlawrev-2303	725	11	concerning	concern	VERB
inlawrev-2303	725	12	the	the	DET
inlawrev-2303	725	13	appointment	appointment	NOUN
inlawrev-2303	725	14	on	on	ADP
inlawrev-2303	725	15	march	march	PROPN
inlawrev-2303	725	16	24	24	NUM
inlawrev-2303	725	17	,	,	PUNCT
inlawrev-2303	725	18	1970	1970	NUM
inlawrev-2303	725	19	,	,	PUNCT
inlawrev-2303	725	20	and	and	CCONJ
inlawrev-2303	725	21	the	the	DET
inlawrev-2303	725	22	same	same	ADJ
inlawrev-2303	725	23	financial	financial	ADJ
inlawrev-2303	725	24	institution	institution	NOUN
inlawrev-2303	725	25	then	then	ADV
inlawrev-2303	725	26	became	become	VERB
inlawrev-2303	725	27	the	the	DET
inlawrev-2303	725	28	executor	executor	NOUN
inlawrev-2303	725	29	of	of	ADP
inlawrev-2303	725	30	the	the	DET
inlawrev-2303	725	31	estate	estate	NOUN
inlawrev-2303	725	32	.	.	PUNCT
inlawrev-2303	726	1	the	the	DET
inlawrev-2303	726	2	bank	bank	NOUN
inlawrev-2303	726	3	did	do	AUX
inlawrev-2303	726	4	not	not	PART
inlawrev-2303	726	5	file	file	VERB
inlawrev-2303	726	6	the	the	DET
inlawrev-2303	726	7	return	return	NOUN
inlawrev-2303	726	8	earlier	early	ADV
inlawrev-2303	726	9	for	for	ADP
inlawrev-2303	726	10	two	two	NUM
inlawrev-2303	726	11	reasons	reason	NOUN
inlawrev-2303	726	12	:	:	PUNCT
inlawrev-2303	726	13	(	(	PUNCT
inlawrev-2303	726	14	1	1	X
inlawrev-2303	726	15	)	)	PUNCT
inlawrev-2303	726	16	it	it	PRON
inlawrev-2303	726	17	was	be	AUX
inlawrev-2303	726	18	uncertain	uncertain	ADJ
inlawrev-2303	726	19	of	of	ADP
inlawrev-2303	726	20	its	its	PRON
inlawrev-2303	726	21	status	status	NOUN
inlawrev-2303	726	22	and	and	CCONJ
inlawrev-2303	726	23	the	the	DET
inlawrev-2303	726	24	costs	cost	NOUN
inlawrev-2303	726	25	of	of	ADP
inlawrev-2303	726	26	litigation	litigation	NOUN
inlawrev-2303	726	27	,	,	PUNCT
inlawrev-2303	726	28	and	and	CCONJ
inlawrev-2303	726	29	(	(	PUNCT
inlawrev-2303	726	30	2	2	X
inlawrev-2303	726	31	)	)	PUNCT
inlawrev-2303	726	32	its	its	PRON
inlawrev-2303	726	33	attorney	attorney	NOUN
inlawrev-2303	726	34	advised	advise	VERB
inlawrev-2303	726	35	it	it	PRON
inlawrev-2303	726	36	not	not	PART
inlawrev-2303	726	37	to	to	PART
inlawrev-2303	726	38	file	file	VERB
inlawrev-2303	726	39	until	until	ADP
inlawrev-2303	726	40	the	the	DET
inlawrev-2303	726	41	final	final	ADJ
inlawrev-2303	726	42	determination	determination	NOUN
inlawrev-2303	726	43	.	.	PUNCT
inlawrev-2303	727	1	the	the	DET
inlawrev-2303	727	2	lawyer	lawyer	NOUN
inlawrev-2303	727	3	testified	testify	VERB
inlawrev-2303	727	4	that	that	SCONJ
inlawrev-2303	727	5	an	an	DET
inlawrev-2303	727	6	accurate	accurate	ADJ
inlawrev-2303	727	7	return	return	NOUN
inlawrev-2303	727	8	could	could	AUX
inlawrev-2303	727	9	not	not	PART
inlawrev-2303	727	10	be	be	AUX
inlawrev-2303	727	11	made	make	VERB
inlawrev-2303	727	12	until	until	ADP
inlawrev-2303	727	13	the	the	DET
inlawrev-2303	727	14	supreme	supreme	PROPN
inlawrev-2303	727	15	court	court	PROPN
inlawrev-2303	727	16	decision	decision	NOUN
inlawrev-2303	727	17	.	.	PUNCT
inlawrev-2303	728	1	reliance	reliance	NOUN
inlawrev-2303	728	2	on	on	ADP
inlawrev-2303	728	3	counsel	counsel	NOUN
inlawrev-2303	728	4	was	be	AUX
inlawrev-2303	728	5	the	the	DET
inlawrev-2303	728	6	exercise	exercise	NOUN
inlawrev-2303	728	7	of	of	ADP
inlawrev-2303	728	8	ordinary	ordinary	ADJ
inlawrev-2303	728	9	business	business	NOUN
inlawrev-2303	728	10	care	care	NOUN
inlawrev-2303	728	11	and	and	CCONJ
inlawrev-2303	728	12	prudence	prudence	NOUN
inlawrev-2303	728	13	according	accord	VERB
inlawrev-2303	728	14	to	to	ADP
inlawrev-2303	728	15	the	the	DET
inlawrev-2303	728	16	district	district	NOUN
inlawrev-2303	728	17	court.^*^	court.^*^	ADV
inlawrev-2303	728	18	therefore	therefore	ADV
inlawrev-2303	728	19	,	,	PUNCT
inlawrev-2303	728	20	the	the	DET
inlawrev-2303	728	21	court	court	NOUN
inlawrev-2303	728	22	held	hold	VERB
inlawrev-2303	728	23	that	that	SCONJ
inlawrev-2303	728	24	the	the	DET
inlawrev-2303	728	25	executor	executor	NOUN
inlawrev-2303	728	26	had	have	VERB
inlawrev-2303	728	27	reasonable	reasonable	ADJ
inlawrev-2303	728	28	cause	cause	NOUN
inlawrev-2303	728	29	for	for	ADP
inlawrev-2303	728	30	the	the	DET
inlawrev-2303	728	31	late	late	ADJ
inlawrev-2303	728	32	filing	filing	NOUN
inlawrev-2303	728	33	of	of	ADP
inlawrev-2303	728	34	the	the	DET
inlawrev-2303	728	35	return	return	NOUN
inlawrev-2303	728	36	.	.	PUNCT
inlawrev-2303	729	1	in	in	ADP
inlawrev-2303	729	2	jacobson	jacobson	PROPN
inlawrev-2303	729	3	v.	v.	PROPN
inlawrev-2303	729	4	united	united	PROPN
inlawrev-2303	729	5	states^*^	states^*^	PROPN
inlawrev-2303	729	6	the	the	DET
inlawrev-2303	729	7	jury	jury	NOUN
inlawrev-2303	729	8	rendered	render	VERB
inlawrev-2303	729	9	a	a	DET
inlawrev-2303	729	10	verdict	verdict	NOUN
inlawrev-2303	729	11	in	in	ADP
inlawrev-2303	729	12	favor	favor	NOUN
inlawrev-2303	729	13	of	of	ADP
inlawrev-2303	729	14	the	the	DET
inlawrev-2303	729	15	administratrix	administratrix	NOUN
inlawrev-2303	729	16	.	.	PUNCT
inlawrev-2303	730	1	"^	"^	VERB
inlawrev-2303	731	1	only	only	ADV
inlawrev-2303	731	2	the	the	DET
inlawrev-2303	731	3	instructions	instruction	NOUN
inlawrev-2303	731	4	and	and	CCONJ
inlawrev-2303	731	5	the	the	DET
inlawrev-2303	731	6	verdict	verdict	NOUN
inlawrev-2303	731	7	were	be	AUX
inlawrev-2303	731	8	reported	report	VERB
inlawrev-2303	731	9	.	.	PUNCT
inlawrev-2303	732	1	the	the	DET
inlawrev-2303	732	2	court	court	NOUN
inlawrev-2303	732	3	indicated	indicate	VERB
inlawrev-2303	732	4	that	that	SCONJ
inlawrev-2303	732	5	the	the	DET
inlawrev-2303	732	6	jury	jury	NOUN
inlawrev-2303	732	7	could	could	AUX
inlawrev-2303	732	8	consider	consider	VERB
inlawrev-2303	732	9	whether	whether	SCONJ
inlawrev-2303	732	10	the	the	DET
inlawrev-2303	732	11	administratrix	administratrix	NOUN
inlawrev-2303	732	12	had	have	AUX
inlawrev-2303	732	13	relied	rely	VERB
inlawrev-2303	732	14	upon	upon	SCONJ
inlawrev-2303	732	15	her	her	PRON
inlawrev-2303	732	16	attorney	attorney	NOUN
inlawrev-2303	732	17	,	,	PUNCT
inlawrev-2303	732	18	but	but	CCONJ
inlawrev-2303	732	19	did	do	AUX
inlawrev-2303	732	20	not	not	PART
inlawrev-2303	732	21	state	state	VERB
inlawrev-2303	732	22	the	the	DET
inlawrev-2303	732	23	legal	legal	ADJ
inlawrev-2303	732	24	effect	effect	NOUN
inlawrev-2303	732	25	of	of	ADP
inlawrev-2303	732	26	such	such	ADJ
inlawrev-2303	732	27	reliance	reliance	NOUN
inlawrev-2303	732	28	.	.	PUNCT
inlawrev-2303	733	1	in	in	ADP
inlawrev-2303	733	2	richter	richter	PROPN
inlawrev-2303	733	3	v.	v.	PROPN
inlawrev-2303	733	4	united	united	PROPN
inlawrev-2303	733	5	states^*^	states^*^	PROPN
inlawrev-2303	733	6	the	the	DET
inlawrev-2303	733	7	decedent	decedent	NOUN
inlawrev-2303	733	8	died	die	VERB
inlawrev-2303	733	9	on	on	ADP
inlawrev-2303	733	10	may	may	PROPN
inlawrev-2303	733	11	23	23	NUM
inlawrev-2303	733	12	,	,	PUNCT
inlawrev-2303	733	13	1971	1971	NUM
inlawrev-2303	733	14	,	,	PUNCT
inlawrev-2303	733	15	and	and	CCONJ
inlawrev-2303	733	16	the	the	DET
inlawrev-2303	733	17	return	return	NOUN
inlawrev-2303	733	18	was	be	AUX
inlawrev-2303	733	19	due	due	ADJ
inlawrev-2303	733	20	nine	nine	NUM
inlawrev-2303	733	21	months	month	NOUN
inlawrev-2303	733	22	later	later	ADV
inlawrev-2303	733	23	.	.	PUNCT
inlawrev-2303	734	1	although	although	SCONJ
inlawrev-2303	734	2	the	the	DET
inlawrev-2303	734	3	administrator	administrator	NOUN
inlawrev-2303	734	4	of	of	ADP
inlawrev-2303	734	5	the	the	DET
inlawrev-2303	734	6	estate	estate	NOUN
inlawrev-2303	734	7	,	,	PUNCT
inlawrev-2303	734	8	the	the	DET
inlawrev-2303	734	9	decedent	decedent	NOUN
inlawrev-2303	734	10	's	's	PART
inlawrev-2303	734	11	son	son	NOUN
inlawrev-2303	734	12	,	,	PUNCT
inlawrev-2303	734	13	filed	file	VERB
inlawrev-2303	734	14	form	form	NOUN
inlawrev-2303	734	15	704	704	NUM
inlawrev-2303	734	16	which	which	PRON
inlawrev-2303	734	17	stated	state	VERB
inlawrev-2303	734	18	that	that	SCONJ
inlawrev-2303	734	19	the	the	DET
inlawrev-2303	734	20	return	return	NOUN
inlawrev-2303	734	21	was	be	AUX
inlawrev-2303	734	22	due	due	ADJ
inlawrev-2303	734	23	fifteen	fifteen	NUM
inlawrev-2303	734	24	months	month	NOUN
inlawrev-2303	734	25	from	from	ADP
inlawrev-2303	734	26	the	the	DET
inlawrev-2303	734	27	date	date	NOUN
inlawrev-2303	734	28	of	of	ADP
inlawrev-2303	734	29	death,'^	death,'^	NOUN
inlawrev-2303	734	30	®	®	NOUN
inlawrev-2303	734	31	the	the	DET
inlawrev-2303	734	32	return	return	NOUN
inlawrev-2303	734	33	was	be	AUX
inlawrev-2303	734	34	not	not	PART
inlawrev-2303	734	35	filed	file	VERB
inlawrev-2303	734	36	until	until	ADP
inlawrev-2303	734	37	january	january	PROPN
inlawrev-2303	734	38	22	22	NUM
inlawrev-2303	734	39	,	,	PUNCT
inlawrev-2303	734	40	1974	1974	NUM
inlawrev-2303	734	41	.	.	PUNCT
inlawrev-2303	735	1	the	the	DET
inlawrev-2303	735	2	administrator	administrator	NOUN
inlawrev-2303	735	3	hired	hire	VERB
inlawrev-2303	735	4	the	the	DET
inlawrev-2303	735	5	law	law	NOUN
inlawrev-2303	735	6	firm	firm	NOUN
inlawrev-2303	735	7	that	that	PRON
inlawrev-2303	735	8	had	have	AUX
inlawrev-2303	735	9	represented	represent	VERB
inlawrev-2303	735	10	him	he	PRON
inlawrev-2303	735	11	when	when	SCONJ
inlawrev-2303	735	12	he	he	PRON
inlawrev-2303	735	13	was	be	AUX
inlawrev-2303	735	14	administrator	administrator	NOUN
inlawrev-2303	735	15	of	of	ADP
inlawrev-2303	735	16	his	his	PRON
inlawrev-2303	735	17	uncle	uncle	NOUN
inlawrev-2303	735	18	's	's	PART
inlawrev-2303	735	19	estate	estate	NOUN
inlawrev-2303	735	20	.	.	PUNCT
inlawrev-2303	736	1	despite	despite	SCONJ
inlawrev-2303	736	2	the	the	DET
inlawrev-2303	736	3	taxpayer	taxpayer	NOUN
inlawrev-2303	736	4	's	's	PART
inlawrev-2303	736	5	lack	lack	NOUN
inlawrev-2303	736	6	of	of	ADP
inlawrev-2303	736	7	business	business	NOUN
inlawrev-2303	736	8	and	and	CCONJ
inlawrev-2303	736	9	tax	tax	NOUN
inlawrev-2303	736	10	law	law	NOUN
inlawrev-2303	736	11	experience	experience	NOUN
inlawrev-2303	736	12	,	,	PUNCT
inlawrev-2303	736	13	his	his	PRON
inlawrev-2303	736	14	filing	filing	NOUN
inlawrev-2303	736	15	of	of	ADP
inlawrev-2303	736	16	form	form	NOUN
inlawrev-2303	736	17	704	704	NUM
inlawrev-2303	736	18	and	and	CCONJ
inlawrev-2303	736	19	his	his	PRON
inlawrev-2303	736	20	increasingly	increasingly	ADV
inlawrev-2303	736	21	frequent	frequent	ADJ
inlawrev-2303	736	22	trips	trip	NOUN
inlawrev-2303	736	23	to	to	ADP
inlawrev-2303	736	24	the	the	DET
inlawrev-2303	736	25	attorney	attorney	NOUN
inlawrev-2303	736	26	's	's	PART
inlawrev-2303	736	27	office	office	NOUN
inlawrev-2303	736	28	to	to	PART
inlawrev-2303	736	29	inquire	inquire	VERB
inlawrev-2303	736	30	about	about	ADP
inlawrev-2303	736	31	the	the	DET
inlawrev-2303	736	32	progress	progress	NOUN
inlawrev-2303	736	33	of	of	ADP
inlawrev-2303	736	34	the	the	DET
inlawrev-2303	736	35	estate	estate	NOUN
inlawrev-2303	736	36	indicated	indicate	VERB
inlawrev-2303	736	37	his	his	PRON
inlawrev-2303	736	38	awareness	awareness	NOUN
inlawrev-2303	736	39	of	of	ADP
inlawrev-2303	736	40	the	the	DET
inlawrev-2303	736	41	necessity	necessity	NOUN
inlawrev-2303	736	42	to	to	PART
inlawrev-2303	736	43	file	file	VERB
inlawrev-2303	736	44	the	the	DET
inlawrev-2303	736	45	return	return	NOUN
inlawrev-2303	736	46	.	.	PUNCT
inlawrev-2303	737	1	at	at	ADP
inlawrev-2303	737	2	no	no	DET
inlawrev-2303	737	3	time	time	NOUN
inlawrev-2303	737	4	did	do	AUX
inlawrev-2303	737	5	he	he	PRON
inlawrev-2303	737	6	ask	ask	VERB
inlawrev-2303	737	7	the	the	DET
inlawrev-2303	737	8	due	due	ADJ
inlawrev-2303	737	9	date	date	NOUN
inlawrev-2303	737	10	of	of	ADP
inlawrev-2303	737	11	the	the	DET
inlawrev-2303	737	12	return	return	NOUN
inlawrev-2303	737	13	or	or	CCONJ
inlawrev-2303	737	14	was	be	AUX
inlawrev-2303	737	15	he	he	PRON
inlawrev-2303	737	16	advised	advise	VERB
inlawrev-2303	737	17	that	that	SCONJ
inlawrev-2303	737	18	no	no	DET
inlawrev-2303	737	19	return	return	NOUN
inlawrev-2303	737	20	need	need	NOUN
inlawrev-2303	737	21	be	be	AUX
inlawrev-2303	737	22	filed	file	VERB
inlawrev-2303	737	23	.	.	PUNCT
inlawrev-2303	738	1	because	because	SCONJ
inlawrev-2303	738	2	the	the	DET
inlawrev-2303	738	3	attorney	attorney	NOUN
inlawrev-2303	738	4	did	do	AUX
inlawrev-2303	738	5	not	not	PART
inlawrev-2303	738	6	tell	tell	VERB
inlawrev-2303	738	7	the	the	DET
inlawrev-2303	738	8	administrator	administrator	NOUN
inlawrev-2303	738	9	to	to	PART
inlawrev-2303	738	10	delay	delay	VERB
inlawrev-2303	738	11	filing	filing	NOUN
inlawrev-2303	738	12	,	,	PUNCT
inlawrev-2303	738	13	the	the	DET
inlawrev-2303	738	14	court	court	NOUN
inlawrev-2303	738	15	distinguished	distinguish	VERB
inlawrev-2303	738	16	northwestern	northwestern	ADJ
inlawrev-2303	738	17	national	national	ADJ
inlawrev-2303	738	18	bank.^^	bank.^^	PUNCT
inlawrev-2303	738	19	"	"	PUNCT
inlawrev-2303	738	20	relying	rely	VERB
inlawrev-2303	738	21	on	on	ADP
inlawrev-2303	738	22	krolu	krolu	PROPN
inlawrev-2303	738	23	ferrando	ferrando	PROPN
inlawrev-2303	738	24	and	and	CCONJ
inlawrev-2303	738	25	pfeiffer,^^^	pfeiffer,^^^	ADP
inlawrev-2303	738	26	the	the	DET
inlawrev-2303	738	27	court	court	NOUN
inlawrev-2303	738	28	held	hold	VERB
inlawrev-2303	738	29	that	that	SCONJ
inlawrev-2303	738	30	the	the	DET
inlawrev-2303	738	31	represen"s72	represen"s72	NOUN
inlawrev-2303	738	32	-	-	PUNCT
inlawrev-2303	738	33	2	2	NUM
inlawrev-2303	738	34	u.s	u.s	PROPN
inlawrev-2303	738	35	.	.	PROPN
inlawrev-2303	738	36	tax	tax	PROPN
inlawrev-2303	738	37	cas	cas	PROPN
inlawrev-2303	738	38	.	.	PUNCT
inlawrev-2303	739	1	at	at	ADP
inlawrev-2303	739	2	86,007	86,007	NUM
inlawrev-2303	739	3	(	(	PUNCT
inlawrev-2303	739	4	citing	cite	VERB
inlawrev-2303	739	5	rubber	rubber	NOUN
inlawrev-2303	739	6	research	research	NOUN
inlawrev-2303	739	7	v.	v.	PROPN
inlawrev-2303	739	8	commissioner	commissioner	NOUN
inlawrev-2303	739	9	,	,	PUNCT
inlawrev-2303	739	10	442	442	NUM
inlawrev-2303	739	11	f.2d	f.2d	NOUN
inlawrev-2303	739	12	1402	1402	NUM
inlawrev-2303	739	13	(	(	PUNCT
inlawrev-2303	739	14	8th	8th	ADJ
inlawrev-2303	739	15	cir	cir	NOUN
inlawrev-2303	739	16	.	.	PROPN
inlawrev-2303	739	17	1970	1970	NUM
inlawrev-2303	739	18	)	)	PUNCT
inlawrev-2303	739	19	)	)	PUNCT
inlawrev-2303	739	20	.	.	PUNCT
inlawrev-2303	740	1	rubber	rubber	NOUN
inlawrev-2303	740	2	research	research	NOUN
inlawrev-2303	740	3	held	hold	VERB
inlawrev-2303	740	4	that	that	SCONJ
inlawrev-2303	740	5	the	the	DET
inlawrev-2303	740	6	taxpayer	taxpayer	NOUN
inlawrev-2303	740	7	's	's	PART
inlawrev-2303	740	8	belief	belief	NOUN
inlawrev-2303	740	9	that	that	SCONJ
inlawrev-2303	740	10	no	no	DET
inlawrev-2303	740	11	tax	tax	NOUN
inlawrev-2303	740	12	was	be	AUX
inlawrev-2303	740	13	due	due	ADJ
inlawrev-2303	740	14	was	be	AUX
inlawrev-2303	740	15	not	not	PART
inlawrev-2303	740	16	reasonable	reasonable	ADJ
inlawrev-2303	740	17	cause	cause	NOUN
inlawrev-2303	740	18	since	since	SCONJ
inlawrev-2303	740	19	the	the	DET
inlawrev-2303	740	20	taxpayers	taxpayer	NOUN
inlawrev-2303	740	21	did	do	AUX
inlawrev-2303	740	22	not	not	PART
inlawrev-2303	740	23	establish	establish	VERB
inlawrev-2303	740	24	that	that	SCONJ
inlawrev-2303	740	25	it	it	PRON
inlawrev-2303	740	26	relied	rely	VERB
inlawrev-2303	740	27	on	on	ADP
inlawrev-2303	740	28	legal	legal	ADJ
inlawrev-2303	740	29	advice	advice	NOUN
inlawrev-2303	740	30	to	to	ADP
inlawrev-2303	740	31	that	that	DET
inlawrev-2303	740	32	effect	effect	NOUN
inlawrev-2303	740	33	.	.	PUNCT
inlawrev-2303	741	1	the	the	DET
inlawrev-2303	741	2	court	court	NOUN
inlawrev-2303	741	3	in	in	ADP
inlawrev-2303	741	4	northwestern	northwestern	ADJ
inlawrev-2303	741	5	nat'l	nat'l	PROPN
inlawrev-2303	741	6	bank	bank	NOUN
inlawrev-2303	741	7	inferred	infer	VERB
inlawrev-2303	741	8	from	from	ADP
inlawrev-2303	741	9	rubber	rubber	NOUN
inlawrev-2303	741	10	research	research	NOUN
inlawrev-2303	741	11	that	that	SCONJ
inlawrev-2303	741	12	,	,	PUNCT
inlawrev-2303	741	13	if	if	SCONJ
inlawrev-2303	741	14	a	a	DET
inlawrev-2303	741	15	taxpayer	taxpayer	NOUN
inlawrev-2303	741	16	relied	rely	VERB
inlawrev-2303	741	17	on	on	ADP
inlawrev-2303	741	18	an	an	DET
inlawrev-2303	741	19	attorney	attorney	NOUN
inlawrev-2303	741	20	,	,	PUNCT
inlawrev-2303	741	21	he	he	PRON
inlawrev-2303	741	22	would	would	AUX
inlawrev-2303	741	23	have	have	VERB
inlawrev-2303	741	24	reasonable	reasonable	ADJ
inlawrev-2303	741	25	cause	cause	NOUN
inlawrev-2303	741	26	.	.	PUNCT
inlawrev-2303	742	1	"	"	PUNCT
inlawrev-2303	742	2	•3	•3	PROPN
inlawrev-2303	742	3	fed	fed	PROPN
inlawrev-2303	742	4	.	.	PUNCT
inlawrev-2303	743	1	est	est	PROPN
inlawrev-2303	743	2	.	.	PUNCT
inlawrev-2303	744	1	&	&	CCONJ
inlawrev-2303	744	2	gift	gift	PROPN
inlawrev-2303	744	3	tax	tax	PROPN
inlawrev-2303	744	4	rep	rep	PROPN
inlawrev-2303	744	5	.	.	PROPN
inlawrev-2303	744	6	(	(	PUNCT
inlawrev-2303	744	7	cch	cch	PROPN
inlawrev-2303	744	8	)	)	PUNCT
inlawrev-2303	744	9	(	(	PUNCT
inlawrev-2303	744	10	78	78	NUM
inlawrev-2303	744	11	-	-	SYM
inlawrev-2303	744	12	1	1	NUM
inlawrev-2303	744	13	u.s	u.s	PROPN
inlawrev-2303	744	14	.	.	PROPN
inlawrev-2303	744	15	tax	tax	PROPN
inlawrev-2303	744	16	cas	cas	PROPN
inlawrev-2303	744	17	.	.	PUNCT
inlawrev-2303	744	18	)	)	PUNCT
inlawrev-2303	745	1	1	1	NUM
inlawrev-2303	745	2	13,231	13,231	NUM
inlawrev-2303	745	3	(	(	PUNCT
inlawrev-2303	745	4	d.n.d	d.n.d	NOUN
inlawrev-2303	745	5	.	.	PUNCT
inlawrev-2303	745	6	sept	sept	PROPN
inlawrev-2303	745	7	.	.	PROPN
inlawrev-2303	745	8	24	24	NUM
inlawrev-2303	745	9	,	,	PUNCT
inlawrev-2303	745	10	1977	1977	NUM
inlawrev-2303	745	11	)	)	PUNCT
inlawrev-2303	745	12	.	.	PUNCT
inlawrev-2303	745	13	'	'	PUNCT
inlawrev-2303	746	1	"	"	PUNCT
inlawrev-2303	746	2	i	i	PROPN
inlawrev-2303	746	3	d	d	PROPN
inlawrev-2303	746	4	'	'	PUNCT
inlawrev-2303	746	5	"	"	PUNCT
inlawrev-2303	746	6	77	77	NUM
inlawrev-2303	746	7	-	-	SYM
inlawrev-2303	746	8	2	2	NUM
inlawrev-2303	746	9	u.s	u.s	PROPN
inlawrev-2303	746	10	.	.	PROPN
inlawrev-2303	746	11	tax	tax	PROPN
inlawrev-2303	746	12	cas	cas	PROPN
inlawrev-2303	746	13	.	.	PROPN
inlawrev-2303	746	14	88,649	88,649	NUM
inlawrev-2303	746	15	(	(	PUNCT
inlawrev-2303	746	16	d.	d.	PROPN
inlawrev-2303	746	17	minn	minn	PROPN
inlawrev-2303	746	18	.	.	PUNCT
inlawrev-2303	746	19	oct	oct	PROPN
inlawrev-2303	746	20	.	.	PROPN
inlawrev-2303	746	21	3	3	NUM
inlawrev-2303	746	22	,	,	PUNCT
inlawrev-2303	746	23	1977	1977	NUM
inlawrev-2303	746	24	)	)	PUNCT
inlawrev-2303	746	25	.	.	PUNCT
inlawrev-2303	747	1	"	"	PUNCT
inlawrev-2303	747	2	the	the	DET
inlawrev-2303	747	3	return	return	NOUN
inlawrev-2303	747	4	was	be	AUX
inlawrev-2303	747	5	actually	actually	ADV
inlawrev-2303	747	6	due	due	ADJ
inlawrev-2303	747	7	nine	nine	NUM
inlawrev-2303	747	8	months	month	NOUN
inlawrev-2303	747	9	after	after	ADP
inlawrev-2303	747	10	the	the	DET
inlawrev-2303	747	11	date	date	NOUN
inlawrev-2303	747	12	of	of	ADP
inlawrev-2303	747	13	death	death	NOUN
inlawrev-2303	747	14	.	.	PUNCT
inlawrev-2303	748	1	see	see	VERB
inlawrev-2303	748	2	note	note	NOUN
inlawrev-2303	748	3	1	1	NUM
inlawrev-2303	748	4	supra	supra	NOUN
inlawrev-2303	748	5	.	.	PUNCT
inlawrev-2303	749	1	"	"	PUNCT
inlawrev-2303	749	2	»	»	PUNCT
inlawrev-2303	749	3	77	77	NUM
inlawrev-2303	749	4	-	-	SYM
inlawrev-2303	749	5	2	2	NUM
inlawrev-2303	749	6	u.s	u.s	PROPN
inlawrev-2303	749	7	.	.	PROPN
inlawrev-2303	749	8	tax	tax	PROPN
inlawrev-2303	749	9	cas	cas	PROPN
inlawrev-2303	749	10	.	.	PUNCT
inlawrev-2303	750	1	at	at	ADP
inlawrev-2303	750	2	88,650	88,650	NUM
inlawrev-2303	750	3	.	.	PUNCT
inlawrev-2303	751	1	"	"	PUNCT
inlawrev-2303	751	2	»	»	PUNCT
inlawrev-2303	751	3	m	m	VERB
inlawrev-2303	751	4	at	at	ADP
inlawrev-2303	751	5	88,651	88,651	NUM
inlawrev-2303	751	6	.	.	PUNCT
inlawrev-2303	752	1	644	644	NUM
inlawrev-2303	752	2	indiana	indiana	PROPN
inlawrev-2303	752	3	law	law	PROPN
inlawrev-2303	752	4	review	review	NOUN
inlawrev-2303	752	5	[	[	X
inlawrev-2303	752	6	vol	vol	NOUN
inlawrev-2303	752	7	.	.	PUNCT
inlawrev-2303	753	1	11:621	11:621	NUM
inlawrev-2303	753	2	tatives	tative	NOUN
inlawrev-2303	753	3	of	of	ADP
inlawrev-2303	753	4	the	the	DET
inlawrev-2303	753	5	estate	estate	NOUN
inlawrev-2303	753	6	had	have	AUX
inlawrev-2303	753	7	not	not	PART
inlawrev-2303	753	8	established	establish	VERB
inlawrev-2303	753	9	reasonable	reasonable	ADJ
inlawrev-2303	753	10	cause	cause	NOUN
inlawrev-2303	753	11	for	for	ADP
inlawrev-2303	753	12	the	the	DET
inlawrev-2303	753	13	late	late	ADJ
inlawrev-2303	753	14	filing	filing	NOUN
inlawrev-2303	753	15	of	of	ADP
inlawrev-2303	753	16	the	the	DET
inlawrev-2303	753	17	return	return	NOUN
inlawrev-2303	753	18	.	.	PUNCT
inlawrev-2303	754	1	apparently	apparently	ADV
inlawrev-2303	754	2	,	,	PUNCT
inlawrev-2303	754	3	the	the	DET
inlawrev-2303	754	4	eighth	eighth	ADJ
inlawrev-2303	754	5	circuit	circuit	NOUN
inlawrev-2303	754	6	has	have	AUX
inlawrev-2303	754	7	limited	limit	VERB
inlawrev-2303	754	8	northwestern	northwestern	ADJ
inlawrev-2303	754	9	national	national	PROPN
inlawrev-2303	754	10	bank	bank	PROPN
inlawrev-2303	754	11	to	to	ADP
inlawrev-2303	754	12	its	its	PRON
inlawrev-2303	754	13	facts	fact	NOUN
inlawrev-2303	754	14	and	and	CCONJ
inlawrev-2303	754	15	will	will	AUX
inlawrev-2303	754	16	follow	follow	VERB
inlawrev-2303	754	17	the	the	DET
inlawrev-2303	754	18	majority	majority	NOUN
inlawrev-2303	754	19	position	position	NOUN
inlawrev-2303	754	20	when	when	SCONJ
inlawrev-2303	754	21	applicable	applicable	ADJ
inlawrev-2303	754	22	.	.	PUNCT
inlawrev-2303	755	1	g.	g.	PROPN
inlawrev-2303	755	2	third	third	ADJ
inlawrev-2303	755	3	circuit	circuit	NOUN
inlawrev-2303	755	4	in	in	ADP
inlawrev-2303	755	5	estate	estate	NOUN
inlawrev-2303	755	6	of	of	ADP
inlawrev-2303	755	7	campbell	campbell	PROPN
inlawrev-2303	755	8	v.	v.	PROPN
inlawrev-2303	755	9	united	united	PROPN
inlawrev-2303	755	10	states^^^	states^^^	PROPN
inlawrev-2303	756	1	the	the	DET
inlawrev-2303	756	2	co	co	NOUN
inlawrev-2303	756	3	-	-	NOUN
inlawrev-2303	756	4	executors	executor	NOUN
inlawrev-2303	756	5	contended	contend	VERB
inlawrev-2303	756	6	that	that	SCONJ
inlawrev-2303	756	7	their	their	PRON
inlawrev-2303	756	8	reliance	reliance	NOUN
inlawrev-2303	756	9	on	on	ADP
inlawrev-2303	756	10	an	an	DET
inlawrev-2303	756	11	attorney	attorney	NOUN
inlawrev-2303	756	12	to	to	PART
inlawrev-2303	756	13	file	file	VERB
inlawrev-2303	756	14	the	the	DET
inlawrev-2303	756	15	estate	estate	NOUN
inlawrev-2303	756	16	tax	tax	NOUN
inlawrev-2303	756	17	return	return	NOUN
inlawrev-2303	756	18	was	be	AUX
inlawrev-2303	756	19	reasonable	reasonable	ADJ
inlawrev-2303	756	20	cause	cause	NOUN
inlawrev-2303	756	21	.	.	PUNCT
inlawrev-2303	757	1	the	the	DET
inlawrev-2303	757	2	co	co	NOUN
inlawrev-2303	757	3	-	-	NOUN
inlawrev-2303	757	4	executors	executor	NOUN
inlawrev-2303	757	5	were	be	AUX
inlawrev-2303	757	6	unfamiliar	unfamiliar	ADJ
inlawrev-2303	757	7	with	with	ADP
inlawrev-2303	757	8	estate	estate	NOUN
inlawrev-2303	757	9	tax	tax	NOUN
inlawrev-2303	757	10	laws	law	NOUN
inlawrev-2303	757	11	,	,	PUNCT
inlawrev-2303	757	12	but	but	CCONJ
inlawrev-2303	757	13	the	the	DET
inlawrev-2303	757	14	operation	operation	NOUN
inlawrev-2303	757	15	of	of	ADP
inlawrev-2303	757	16	a	a	DET
inlawrev-2303	757	17	printing	printing	NOUN
inlawrev-2303	757	18	business	business	NOUN
inlawrev-2303	757	19	by	by	ADP
inlawrev-2303	757	20	one	one	NUM
inlawrev-2303	757	21	was	be	AUX
inlawrev-2303	757	22	sufficient	sufficient	ADJ
inlawrev-2303	757	23	experience	experience	NOUN
inlawrev-2303	757	24	for	for	SCONJ
inlawrev-2303	757	25	the	the	DET
inlawrev-2303	757	26	court	court	NOUN
inlawrev-2303	757	27	to	to	PART
inlawrev-2303	757	28	infer	infer	VERB
inlawrev-2303	757	29	that	that	SCONJ
inlawrev-2303	757	30	he	he	PRON
inlawrev-2303	757	31	knew	know	VERB
inlawrev-2303	757	32	that	that	SCONJ
inlawrev-2303	757	33	tax	tax	NOUN
inlawrev-2303	757	34	returns	return	NOUN
inlawrev-2303	757	35	had	have	VERB
inlawrev-2303	757	36	due	due	ADJ
inlawrev-2303	757	37	dates	date	NOUN
inlawrev-2303	757	38	.	.	PUNCT
inlawrev-2303	758	1	the	the	DET
inlawrev-2303	758	2	taxpayers	taxpayer	NOUN
inlawrev-2303	758	3	introduced	introduce	VERB
inlawrev-2303	758	4	no	no	DET
inlawrev-2303	758	5	evidence	evidence	NOUN
inlawrev-2303	758	6	as	as	ADP
inlawrev-2303	758	7	to	to	ADP
inlawrev-2303	758	8	whether	whether	SCONJ
inlawrev-2303	758	9	they	they	PRON
inlawrev-2303	758	10	asked	ask	VERB
inlawrev-2303	758	11	about	about	ADP
inlawrev-2303	758	12	the	the	DET
inlawrev-2303	758	13	due	due	ADJ
inlawrev-2303	758	14	date	date	NOUN
inlawrev-2303	758	15	or	or	CCONJ
inlawrev-2303	758	16	were	be	AUX
inlawrev-2303	758	17	given	give	VERB
inlawrev-2303	758	18	advice	advice	NOUN
inlawrev-2303	758	19	about	about	ADP
inlawrev-2303	758	20	the	the	DET
inlawrev-2303	758	21	same	same	ADJ
inlawrev-2303	758	22	.	.	PUNCT
inlawrev-2303	759	1	the	the	DET
inlawrev-2303	759	2	court	court	NOUN
inlawrev-2303	759	3	held	hold	VERB
inlawrev-2303	759	4	that	that	SCONJ
inlawrev-2303	759	5	kroll	kroll	PROPN
inlawrev-2303	759	6	controlled	control	VERB
inlawrev-2303	759	7	and	and	CCONJ
inlawrev-2303	759	8	that	that	SCONJ
inlawrev-2303	759	9	the	the	DET
inlawrev-2303	759	10	penalties	penalty	NOUN
inlawrev-2303	759	11	were	be	AUX
inlawrev-2303	759	12	properly	properly	ADV
inlawrev-2303	759	13	imposed	impose	VERB
inlawrev-2303	759	14	.	.	PUNCT
inlawrev-2303	760	1	'^^	'^^	PROPN
inlawrev-2303	760	2	h.	h.	PROPN
inlawrev-2303	760	3	summary	summary	PROPN
inlawrev-2303	760	4	a	a	DET
inlawrev-2303	760	5	comparison	comparison	NOUN
inlawrev-2303	760	6	of	of	ADP
inlawrev-2303	760	7	the	the	DET
inlawrev-2303	760	8	holdings	holding	NOUN
inlawrev-2303	760	9	of	of	ADP
inlawrev-2303	760	10	the	the	DET
inlawrev-2303	760	11	various	various	ADJ
inlawrev-2303	760	12	circuits^^	circuits^^	NOUN
inlawrev-2303	760	13	*	*	PUNCT
inlawrev-2303	760	14	indicates	indicate	VERB
inlawrev-2303	760	15	that	that	SCONJ
inlawrev-2303	760	16	the	the	DET
inlawrev-2303	760	17	majority	majority	NOUN
inlawrev-2303	760	18	have	have	AUX
inlawrev-2303	760	19	determined	determine	VERB
inlawrev-2303	760	20	that	that	SCONJ
inlawrev-2303	760	21	the	the	DET
inlawrev-2303	760	22	executor	executor	NOUN
inlawrev-2303	760	23	has	have	VERB
inlawrev-2303	760	24	a	a	DET
inlawrev-2303	760	25	personal	personal	ADJ
inlawrev-2303	760	26	,	,	PUNCT
inlawrev-2303	760	27	non	non	ADJ
inlawrev-2303	760	28	-	-	ADJ
inlawrev-2303	760	29	delegable	delegable	ADJ
inlawrev-2303	760	30	duty	duty	NOUN
inlawrev-2303	760	31	to	to	PART
inlawrev-2303	760	32	ascertain	ascertain	VERB
inlawrev-2303	760	33	his	his	PRON
inlawrev-2303	760	34	responsibilities	responsibility	NOUN
inlawrev-2303	760	35	and	and	CCONJ
inlawrev-2303	760	36	to	to	PART
inlawrev-2303	760	37	see	see	VERB
inlawrev-2303	760	38	that	that	SCONJ
inlawrev-2303	760	39	they	they	PRON
inlawrev-2303	760	40	are	be	AUX
inlawrev-2303	760	41	fulfilled	fulfil	VERB
inlawrev-2303	760	42	in	in	ADP
inlawrev-2303	760	43	timely	timely	ADJ
inlawrev-2303	760	44	fashion	fashion	NOUN
inlawrev-2303	760	45	.	.	PUNCT
inlawrev-2303	761	1	the	the	DET
inlawrev-2303	761	2	personal	personal	ADJ
inlawrev-2303	761	3	representative	representative	NOUN
inlawrev-2303	761	4	can	can	AUX
inlawrev-2303	761	5	not	not	PART
inlawrev-2303	761	6	be	be	AUX
inlawrev-2303	761	7	passive	passive	ADJ
inlawrev-2303	761	8	and	and	CCONJ
inlawrev-2303	761	9	his	his	PRON
inlawrev-2303	761	10	inexperience	inexperience	NOUN
inlawrev-2303	761	11	or	or	CCONJ
inlawrev-2303	761	12	lack	lack	NOUN
inlawrev-2303	761	13	of	of	ADP
inlawrev-2303	761	14	education	education	NOUN
inlawrev-2303	761	15	are	be	AUX
inlawrev-2303	761	16	irrelevant	irrelevant	ADJ
inlawrev-2303	761	17	.	.	PUNCT
inlawrev-2303	762	1	ignorance	ignorance	NOUN
inlawrev-2303	762	2	of	of	ADP
inlawrev-2303	762	3	the	the	DET
inlawrev-2303	762	4	requirement	requirement	NOUN
inlawrev-2303	762	5	to	to	PART
inlawrev-2303	762	6	file	file	VERB
inlawrev-2303	762	7	a	a	DET
inlawrev-2303	762	8	return	return	NOUN
inlawrev-2303	762	9	,	,	PUNCT
inlawrev-2303	762	10	a	a	DET
inlawrev-2303	762	11	belief	belief	NOUN
inlawrev-2303	762	12	that	that	SCONJ
inlawrev-2303	762	13	no	no	DET
inlawrev-2303	762	14	tax	tax	NOUN
inlawrev-2303	762	15	is	be	AUX
inlawrev-2303	762	16	due	due	ADJ
inlawrev-2303	762	17	,	,	PUNCT
inlawrev-2303	762	18	and	and	CCONJ
inlawrev-2303	762	19	difficulty	difficulty	NOUN
inlawrev-2303	762	20	in	in	ADP
inlawrev-2303	762	21	determining	determine	VERB
inlawrev-2303	762	22	the	the	DET
inlawrev-2303	762	23	assets	asset	NOUN
inlawrev-2303	762	24	of	of	ADP
inlawrev-2303	762	25	an	an	DET
inlawrev-2303	762	26	estate	estate	NOUN
inlawrev-2303	762	27	are	be	AUX
inlawrev-2303	762	28	not	not	PART
inlawrev-2303	762	29	defenses	defense	NOUN
inlawrev-2303	762	30	to	to	ADP
inlawrev-2303	762	31	the	the	DET
inlawrev-2303	762	32	imposition	imposition	NOUN
inlawrev-2303	762	33	of	of	ADP
inlawrev-2303	762	34	penalties	penalty	NOUN
inlawrev-2303	762	35	.	.	PUNCT
inlawrev-2303	763	1	an	an	DET
inlawrev-2303	763	2	executor	executor	NOUN
inlawrev-2303	763	3	,	,	PUNCT
inlawrev-2303	763	4	however	however	ADV
inlawrev-2303	763	5	,	,	PUNCT
inlawrev-2303	763	6	may	may	AUX
inlawrev-2303	763	7	rely	rely	VERB
inlawrev-2303	763	8	on	on	ADP
inlawrev-2303	763	9	professional	professional	ADJ
inlawrev-2303	763	10	advice	advice	NOUN
inlawrev-2303	763	11	regarding	regard	VERB
inlawrev-2303	763	12	the	the	DET
inlawrev-2303	763	13	due	due	ADJ
inlawrev-2303	763	14	date	date	NOUN
inlawrev-2303	763	15	or	or	CCONJ
inlawrev-2303	763	16	his	his	PRON
inlawrev-2303	763	17	standing	standing	NOUN
inlawrev-2303	763	18	to	to	PART
inlawrev-2303	763	19	file	file	VERB
inlawrev-2303	763	20	a	a	DET
inlawrev-2303	763	21	return	return	NOUN
inlawrev-2303	763	22	if	if	SCONJ
inlawrev-2303	763	23	the	the	DET
inlawrev-2303	763	24	advice	advice	NOUN
inlawrev-2303	763	25	is	be	AUX
inlawrev-2303	763	26	specifically	specifically	ADV
inlawrev-2303	763	27	requested	request	VERB
inlawrev-2303	763	28	.	.	PUNCT
inlawrev-2303	764	1	illness	illness	NOUN
inlawrev-2303	764	2	of	of	ADP
inlawrev-2303	764	3	the	the	DET
inlawrev-2303	764	4	preparer	preparer	NOUN
inlawrev-2303	764	5	is	be	AUX
inlawrev-2303	764	6	not	not	PART
inlawrev-2303	764	7	adequate	adequate	ADJ
inlawrev-2303	764	8	reason	reason	NOUN
inlawrev-2303	764	9	for	for	ADP
inlawrev-2303	764	10	delay	delay	NOUN
inlawrev-2303	764	11	if	if	SCONJ
inlawrev-2303	764	12	the	the	DET
inlawrev-2303	764	13	executor	executor	NOUN
inlawrev-2303	764	14	is	be	AUX
inlawrev-2303	764	15	aware	aware	ADJ
inlawrev-2303	764	16	of	of	ADP
inlawrev-2303	764	17	the	the	DET
inlawrev-2303	764	18	infirmity	infirmity	NOUN
inlawrev-2303	764	19	or	or	CCONJ
inlawrev-2303	764	20	there	there	PRON
inlawrev-2303	764	21	are	be	VERB
inlawrev-2303	764	22	other	other	ADJ
inlawrev-2303	764	23	members	member	NOUN
inlawrev-2303	764	24	of	of	ADP
inlawrev-2303	764	25	the	the	DET
inlawrev-2303	764	26	firm	firm	NOUN
inlawrev-2303	764	27	able	able	ADJ
inlawrev-2303	764	28	to	to	PART
inlawrev-2303	764	29	file	file	VERB
inlawrev-2303	764	30	the	the	DET
inlawrev-2303	764	31	return	return	NOUN
inlawrev-2303	764	32	.	.	PUNCT
inlawrev-2303	765	1	the	the	DET
inlawrev-2303	765	2	personal	personal	ADJ
inlawrev-2303	765	3	representative	representative	NOUN
inlawrev-2303	765	4	's	's	PART
inlawrev-2303	765	5	physical	physical	ADJ
inlawrev-2303	765	6	condition	condition	NOUN
inlawrev-2303	765	7	is	be	AUX
inlawrev-2303	765	8	not	not	PART
inlawrev-2303	765	9	reasonable	reasonable	ADJ
inlawrev-2303	765	10	cause	cause	NOUN
inlawrev-2303	765	11	of	of	ADP
inlawrev-2303	765	12	he	he	PRON
inlawrev-2303	765	13	continues	continue	VERB
inlawrev-2303	765	14	his	his	PRON
inlawrev-2303	765	15	normal	normal	ADJ
inlawrev-2303	765	16	activities	activity	NOUN
inlawrev-2303	765	17	.	.	PUNCT
inlawrev-2303	766	1	iii	iii	X
inlawrev-2303	766	2	.	.	PUNCT
inlawrev-2303	767	1	other	other	ADJ
inlawrev-2303	767	2	assertions	assertion	NOUN
inlawrev-2303	767	3	of	of	ADP
inlawrev-2303	767	4	reasonable	reasonable	ADJ
inlawrev-2303	767	5	cause	cause	NOUN
inlawrev-2303	767	6	as	as	SCONJ
inlawrev-2303	767	7	noted	note	VERB
inlawrev-2303	767	8	in	in	ADP
inlawrev-2303	767	9	klein,^^^	klein,^^^	PROPN
inlawrev-2303	767	10	the	the	DET
inlawrev-2303	767	11	fact	fact	NOUN
inlawrev-2303	767	12	that	that	SCONJ
inlawrev-2303	767	13	the	the	DET
inlawrev-2303	767	14	beneficiaries	beneficiary	NOUN
inlawrev-2303	767	15	are	be	AUX
inlawrev-2303	767	16	not	not	PART
inlawrev-2303	767	17	at	at	ADP
inlawrev-2303	767	18	fault	fault	NOUN
inlawrev-2303	767	19	is	be	AUX
inlawrev-2303	767	20	no	no	DET
inlawrev-2303	767	21	defense	defense	NOUN
inlawrev-2303	767	22	.	.	PUNCT
inlawrev-2303	768	1	this	this	DET
inlawrev-2303	768	2	issue	issue	NOUN
inlawrev-2303	768	3	was	be	AUX
inlawrev-2303	768	4	also	also	ADV
inlawrev-2303	768	5	raised	raise	VERB
inlawrev-2303	768	6	in	in	ADP
inlawrev-2303	768	7	estate	estate	NOUN
inlawrev-2303	768	8	of	of	ADP
inlawrev-2303	768	9	hollenbeck	hollenbeck	NOUN
inlawrev-2303	768	10	v.	v.	ADP
inlawrev-2303	768	11	united	united	PROPN
inlawrev-2303	768	12	states^^^	states^^^	PROPN
inlawrev-2303	768	13	and	and	CCONJ
inlawrev-2303	768	14	in	in	ADP
inlawrev-2303	768	15	united	united	PROPN
inlawrev-2303	768	16	states	states	PROPN
inlawrev-2303	768	17	v.	v.	ADP
inlawrev-2303	768	18	mize}^	mize}^	PROPN
inlawrev-2303	768	19	''	''	PUNCT
inlawrev-2303	768	20	'	'	PUNCT
inlawrev-2303	768	21	^^7	^^7	ADJ
inlawrev-2303	768	22	-	-	PUNCT
inlawrev-2303	768	23	2	2	NUM
inlawrev-2303	768	24	u.s	u.s	PROPN
inlawrev-2303	768	25	.	.	PROPN
inlawrev-2303	768	26	tax	tax	PROPN
inlawrev-2303	768	27	cas	cas	PROPN
inlawrev-2303	768	28	.	.	PROPN
inlawrev-2303	769	1	88,665	88,665	NUM
inlawrev-2303	769	2	(	(	PUNCT
inlawrev-2303	769	3	d.n.j	d.n.j	PROPN
inlawrev-2303	769	4	.	.	PUNCT
inlawrev-2303	769	5	oct	oct	PROPN
inlawrev-2303	769	6	.	.	PROPN
inlawrev-2303	769	7	12	12	NUM
inlawrev-2303	769	8	,	,	PUNCT
inlawrev-2303	769	9	1977	1977	NUM
inlawrev-2303	769	10	)	)	PUNCT
inlawrev-2303	769	11	.	.	PUNCT
inlawrev-2303	770	1	"	"	PUNCT
inlawrev-2303	770	2	'	'	PUNCT
inlawrev-2303	770	3	/d	/d	PUNCT
inlawrev-2303	770	4	at	at	ADP
inlawrev-2303	770	5	88.669	88.669	NUM
inlawrev-2303	770	6	.	.	PUNCT
inlawrev-2303	770	7	'	'	PUNCT
inlawrev-2303	770	8	"	"	PUNCT
inlawrev-2303	770	9	the	the	DET
inlawrev-2303	770	10	absence	absence	NOUN
inlawrev-2303	770	11	of	of	ADP
inlawrev-2303	770	12	litigation	litigation	NOUN
inlawrev-2303	770	13	in	in	ADP
inlawrev-2303	770	14	other	other	ADJ
inlawrev-2303	770	15	circuits	circuit	NOUN
inlawrev-2303	770	16	may	may	AUX
inlawrev-2303	770	17	mean	mean	VERB
inlawrev-2303	770	18	that	that	SCONJ
inlawrev-2303	770	19	the	the	DET
inlawrev-2303	770	20	internal	internal	ADJ
inlawrev-2303	770	21	revenue	revenue	NOUN
inlawrev-2303	770	22	service	service	NOUN
inlawrev-2303	770	23	or	or	CCONJ
inlawrev-2303	770	24	the	the	DET
inlawrev-2303	770	25	taxpayers	taxpayer	NOUN
inlawrev-2303	770	26	have	have	AUX
inlawrev-2303	770	27	not	not	PART
inlawrev-2303	770	28	chosen	choose	VERB
inlawrev-2303	770	29	to	to	PART
inlawrev-2303	770	30	litigate	litigate	VERB
inlawrev-2303	770	31	the	the	DET
inlawrev-2303	770	32	issue	issue	NOUN
inlawrev-2303	770	33	or	or	CCONJ
inlawrev-2303	770	34	that	that	PRON
inlawrev-2303	770	35	estate	estate	NOUN
inlawrev-2303	770	36	tax	tax	NOUN
inlawrev-2303	770	37	returns	return	NOUN
inlawrev-2303	770	38	are	be	AUX
inlawrev-2303	770	39	timely	timely	ADV
inlawrev-2303	770	40	filed	file	VERB
inlawrev-2303	770	41	in	in	ADP
inlawrev-2303	770	42	those	those	DET
inlawrev-2303	770	43	jurisdictions	jurisdiction	NOUN
inlawrev-2303	770	44	.	.	PUNCT
inlawrev-2303	771	1	"	"	PUNCT
inlawrev-2303	771	2	=	=	SYM
inlawrev-2303	771	3	34	34	NUM
inlawrev-2303	771	4	t.c.m	t.c.m	NOUN
inlawrev-2303	771	5	.	.	PUNCT
inlawrev-2303	771	6	(	(	PUNCT
inlawrev-2303	771	7	cch	cch	NOUN
inlawrev-2303	771	8	)	)	PUNCT
inlawrev-2303	771	9	567	567	NUM
inlawrev-2303	771	10	(	(	PUNCT
inlawrev-2303	771	11	1975	1975	NUM
inlawrev-2303	771	12	)	)	PUNCT
inlawrev-2303	771	13	.	.	PUNCT
inlawrev-2303	771	14	'	'	PUNCT
inlawrev-2303	771	15	^7	^7	VERB
inlawrev-2303	771	16	-	-	SYM
inlawrev-2303	771	17	2	2	NUM
inlawrev-2303	771	18	u.s	u.s	PROPN
inlawrev-2303	771	19	.	.	PROPN
inlawrev-2303	771	20	tax	tax	PROPN
inlawrev-2303	771	21	cas	cas	PROPN
inlawrev-2303	771	22	.	.	PROPN
inlawrev-2303	771	23	86,109	86,109	NUM
inlawrev-2303	771	24	(	(	PUNCT
inlawrev-2303	771	25	d.	d.	PROPN
inlawrev-2303	771	26	col	col	PROPN
inlawrev-2303	771	27	.	.	PROPN
inlawrev-2303	771	28	1972	1972	NUM
inlawrev-2303	771	29	)	)	PUNCT
inlawrev-2303	771	30	.	.	PUNCT
inlawrev-2303	771	31	'	'	PUNCT
inlawrev-2303	771	32	"	"	PUNCT
inlawrev-2303	771	33	73	73	NUM
inlawrev-2303	771	34	-	-	SYM
inlawrev-2303	771	35	1	1	NUM
inlawrev-2303	771	36	u.s	u.s	PROPN
inlawrev-2303	771	37	.	.	PROPN
inlawrev-2303	771	38	tax	tax	PROPN
inlawrev-2303	771	39	cas	cas	PROPN
inlawrev-2303	771	40	.	.	PROPN
inlawrev-2303	771	41	81,303	81,303	NUM
inlawrev-2303	771	42	(	(	PUNCT
inlawrev-2303	771	43	cd	cd	PROPN
inlawrev-2303	771	44	.	.	PROPN
inlawrev-2303	771	45	cal	cal	PROPN
inlawrev-2303	771	46	.	.	PUNCT
inlawrev-2303	771	47	1972	1972	NUM
inlawrev-2303	771	48	)	)	PUNCT
inlawrev-2303	771	49	.	.	PUNCT
inlawrev-2303	772	1	1978	1978	NUM
inlawrev-2303	772	2	]	]	SYM
inlawrev-2303	772	3	estate	estate	NOUN
inlawrev-2303	772	4	tax	tax	NOUN
inlawrev-2303	772	5	returns	return	NOUN
inlawrev-2303	772	6	645	645	NUM
inlawrev-2303	772	7	in	in	ADP
inlawrev-2303	772	8	estate	estate	NOUN
inlawrev-2303	772	9	of	of	ADP
inlawrev-2303	772	10	hollenbeck	hollenbeck	NOUN
inlawrev-2303	772	11	,	,	PUNCT
inlawrev-2303	772	12	the	the	DET
inlawrev-2303	772	13	decedent	decedent	NOUN
inlawrev-2303	772	14	died	die	VERB
inlawrev-2303	772	15	on	on	ADP
inlawrev-2303	772	16	october	october	PROPN
inlawrev-2303	772	17	29	29	NUM
inlawrev-2303	772	18	,	,	PUNCT
inlawrev-2303	772	19	1965	1965	NUM
inlawrev-2303	772	20	.	.	PUNCT
inlawrev-2303	773	1	the	the	DET
inlawrev-2303	773	2	estate	estate	NOUN
inlawrev-2303	773	3	tax	tax	NOUN
inlawrev-2303	773	4	return	return	NOUN
inlawrev-2303	773	5	was	be	AUX
inlawrev-2303	773	6	due	due	ADJ
inlawrev-2303	773	7	on	on	ADP
inlawrev-2303	773	8	january	january	PROPN
inlawrev-2303	773	9	29	29	NUM
inlawrev-2303	773	10	,	,	PUNCT
inlawrev-2303	773	11	1967	1967	NUM
inlawrev-2303	773	12	,	,	PUNCT
inlawrev-2303	773	13	and	and	CCONJ
inlawrev-2303	773	14	was	be	AUX
inlawrev-2303	773	15	filed	file	VERB
inlawrev-2303	773	16	on	on	ADP
inlawrev-2303	773	17	october	october	PROPN
inlawrev-2303	773	18	30	30	NUM
inlawrev-2303	773	19	,	,	PUNCT
inlawrev-2303	773	20	1968	1968	NUM
inlawrev-2303	773	21	.	.	PUNCT
inlawrev-2303	774	1	the	the	DET
inlawrev-2303	774	2	attorney	attorney	NOUN
inlawrev-2303	774	3	,	,	PUNCT
inlawrev-2303	774	4	who	who	PRON
inlawrev-2303	774	5	was	be	AUX
inlawrev-2303	774	6	named	name	VERB
inlawrev-2303	774	7	executor	executor	NOUN
inlawrev-2303	774	8	in	in	ADP
inlawrev-2303	774	9	the	the	DET
inlawrev-2303	774	10	decedent	decedent	NOUN
inlawrev-2303	774	11	's	's	PART
inlawrev-2303	774	12	will	will	NOUN
inlawrev-2303	774	13	,	,	PUNCT
inlawrev-2303	774	14	had	have	VERB
inlawrev-2303	774	15	substantial	substantial	ADJ
inlawrev-2303	774	16	probate	probate	NOUN
inlawrev-2303	774	17	experience	experience	NOUN
inlawrev-2303	774	18	and	and	CCONJ
inlawrev-2303	774	19	was	be	AUX
inlawrev-2303	774	20	familar	familar	ADJ
inlawrev-2303	774	21	with	with	ADP
inlawrev-2303	774	22	inheritance	inheritance	NOUN
inlawrev-2303	774	23	tax	tax	NOUN
inlawrev-2303	774	24	,	,	PUNCT
inlawrev-2303	774	25	but	but	CCONJ
inlawrev-2303	774	26	had	have	AUX
inlawrev-2303	774	27	never	never	ADV
inlawrev-2303	774	28	filed	file	VERB
inlawrev-2303	774	29	an	an	DET
inlawrev-2303	774	30	estate	estate	NOUN
inlawrev-2303	774	31	tax	tax	NOUN
inlawrev-2303	774	32	return	return	NOUN
inlawrev-2303	774	33	.	.	PUNCT
inlawrev-2303	775	1	he	he	PRON
inlawrev-2303	775	2	had	have	VERB
inlawrev-2303	775	3	access	access	NOUN
inlawrev-2303	775	4	to	to	ADP
inlawrev-2303	775	5	all	all	DET
inlawrev-2303	775	6	necessary	necessary	ADJ
inlawrev-2303	775	7	information	information	NOUN
inlawrev-2303	775	8	.	.	PUNCT
inlawrev-2303	776	1	the	the	DET
inlawrev-2303	776	2	court	court	NOUN
inlawrev-2303	776	3	stated	state	VERB
inlawrev-2303	776	4	that	that	SCONJ
inlawrev-2303	776	5	since	since	SCONJ
inlawrev-2303	776	6	the	the	DET
inlawrev-2303	776	7	estate	estate	NOUN
inlawrev-2303	776	8	,	,	PUNCT
inlawrev-2303	776	9	not	not	PART
inlawrev-2303	776	10	the	the	DET
inlawrev-2303	776	11	beneficiaries	beneficiary	NOUN
inlawrev-2303	776	12	,	,	PUNCT
inlawrev-2303	776	13	was	be	AUX
inlawrev-2303	776	14	the	the	DET
inlawrev-2303	776	15	taxpayer	taxpayer	NOUN
inlawrev-2303	776	16	,	,	PUNCT
inlawrev-2303	776	17	the	the	DET
inlawrev-2303	776	18	inexcusable	inexcusable	ADJ
inlawrev-2303	776	19	neglect	neglect	NOUN
inlawrev-2303	776	20	of	of	ADP
inlawrev-2303	776	21	the	the	DET
inlawrev-2303	776	22	executor	executor	NOUN
inlawrev-2303	776	23	caused	cause	VERB
inlawrev-2303	776	24	imposition	imposition	NOUN
inlawrev-2303	776	25	of	of	ADP
inlawrev-2303	776	26	penalties	penalty	NOUN
inlawrev-2303	776	27	.	.	PUNCT
inlawrev-2303	777	1	'^	'^	NOUN
inlawrev-2303	777	2	*	*	PUNCT
inlawrev-2303	777	3	the	the	DET
inlawrev-2303	777	4	concept	concept	NOUN
inlawrev-2303	777	5	of	of	ADP
inlawrev-2303	777	6	blamelessness	blamelessness	NOUN
inlawrev-2303	777	7	is	be	AUX
inlawrev-2303	777	8	present	present	ADJ
inlawrev-2303	777	9	in	in	ADP
inlawrev-2303	777	10	mize	mize	NOUN
inlawrev-2303	777	11	,	,	PUNCT
inlawrev-2303	777	12	although	although	SCONJ
inlawrev-2303	777	13	no	no	DET
inlawrev-2303	777	14	reason	reason	NOUN
inlawrev-2303	777	15	for	for	ADP
inlawrev-2303	777	16	late	late	ADJ
inlawrev-2303	777	17	filing	filing	NOUN
inlawrev-2303	777	18	was	be	AUX
inlawrev-2303	777	19	stated	state	VERB
inlawrev-2303	777	20	in	in	ADP
inlawrev-2303	777	21	the	the	DET
inlawrev-2303	777	22	facts	fact	NOUN
inlawrev-2303	777	23	.	.	PUNCT
inlawrev-2303	778	1	the	the	DET
inlawrev-2303	778	2	decedent	decedent	NOUN
inlawrev-2303	778	3	died	die	VERB
inlawrev-2303	778	4	on	on	ADP
inlawrev-2303	778	5	april	april	PROPN
inlawrev-2303	778	6	11	11	NUM
inlawrev-2303	778	7	,	,	PUNCT
inlawrev-2303	778	8	1953	1953	NUM
inlawrev-2303	778	9	,	,	PUNCT
inlawrev-2303	778	10	and	and	CCONJ
inlawrev-2303	778	11	the	the	DET
inlawrev-2303	778	12	return	return	NOUN
inlawrev-2303	778	13	was	be	AUX
inlawrev-2303	778	14	due	due	ADJ
inlawrev-2303	778	15	on	on	ADP
inlawrev-2303	778	16	july	july	PROPN
inlawrev-2303	778	17	11	11	NUM
inlawrev-2303	778	18	,	,	PUNCT
inlawrev-2303	778	19	1954	1954	NUM
inlawrev-2303	778	20	.	.	PUNCT
inlawrev-2303	779	1	it	it	PRON
inlawrev-2303	779	2	was	be	AUX
inlawrev-2303	779	3	not	not	PART
inlawrev-2303	779	4	filed	file	VERB
inlawrev-2303	779	5	until	until	ADP
inlawrev-2303	779	6	april	april	PROPN
inlawrev-2303	779	7	28	28	NUM
inlawrev-2303	779	8	,	,	PUNCT
inlawrev-2303	779	9	1965	1965	NUM
inlawrev-2303	779	10	.	.	PUNCT
inlawrev-2303	780	1	the	the	DET
inlawrev-2303	780	2	administrator	administrator	NOUN
inlawrev-2303	780	3	was	be	AUX
inlawrev-2303	780	4	not	not	PART
inlawrev-2303	780	5	appointed	appoint	VERB
inlawrev-2303	780	6	until	until	ADP
inlawrev-2303	780	7	1971	1971	NUM
inlawrev-2303	780	8	.	.	PUNCT
inlawrev-2303	781	1	the	the	DET
inlawrev-2303	781	2	decedent	decedent	PROPN
inlawrev-2303	781	3	's	's	PART
inlawrev-2303	781	4	daughter	daughter	NOUN
inlawrev-2303	781	5	(	(	PUNCT
inlawrev-2303	781	6	who	who	PRON
inlawrev-2303	781	7	was	be	AUX
inlawrev-2303	781	8	not	not	PART
inlawrev-2303	781	9	the	the	DET
inlawrev-2303	781	10	personal	personal	ADJ
inlawrev-2303	781	11	representative	representative	NOUN
inlawrev-2303	781	12	)	)	PUNCT
inlawrev-2303	781	13	filed	file	VERB
inlawrev-2303	781	14	the	the	DET
inlawrev-2303	781	15	return	return	NOUN
inlawrev-2303	781	16	.	.	PUNCT
inlawrev-2303	782	1	the	the	DET
inlawrev-2303	782	2	facts	fact	NOUN
inlawrev-2303	782	3	of	of	ADP
inlawrev-2303	782	4	the	the	DET
inlawrev-2303	782	5	case	case	NOUN
inlawrev-2303	782	6	do	do	AUX
inlawrev-2303	782	7	not	not	PART
inlawrev-2303	782	8	indicate	indicate	VERB
inlawrev-2303	782	9	who	who	PRON
inlawrev-2303	782	10	was	be	AUX
inlawrev-2303	782	11	responsible	responsible	ADJ
inlawrev-2303	782	12	for	for	ADP
inlawrev-2303	782	13	filing	file	VERB
inlawrev-2303	782	14	as	as	ADP
inlawrev-2303	782	15	of	of	ADP
inlawrev-2303	782	16	the	the	DET
inlawrev-2303	782	17	due	due	ADJ
inlawrev-2303	782	18	date	date	NOUN
inlawrev-2303	782	19	.	.	PUNCT
inlawrev-2303	783	1	the	the	DET
inlawrev-2303	783	2	administrator	administrator	NOUN
inlawrev-2303	783	3	,	,	PUNCT
inlawrev-2303	783	4	even	even	ADV
inlawrev-2303	783	5	though	though	SCONJ
inlawrev-2303	783	6	he	he	PRON
inlawrev-2303	783	7	was	be	AUX
inlawrev-2303	783	8	not	not	PART
inlawrev-2303	783	9	serving	serve	VERB
inlawrev-2303	783	10	when	when	SCONJ
inlawrev-2303	783	11	the	the	DET
inlawrev-2303	783	12	return	return	NOUN
inlawrev-2303	783	13	was	be	AUX
inlawrev-2303	783	14	due	due	ADJ
inlawrev-2303	783	15	,	,	PUNCT
inlawrev-2303	783	16	was	be	AUX
inlawrev-2303	783	17	held	hold	VERB
inlawrev-2303	783	18	liable	liable	ADJ
inlawrev-2303	783	19	for	for	ADP
inlawrev-2303	783	20	the	the	DET
inlawrev-2303	783	21	penalties.^^	penalties.^^	X
inlawrev-2303	783	22	®	®	NOUN
inlawrev-2303	783	23	.	.	PUNCT
inlawrev-2303	784	1	in	in	ADP
inlawrev-2303	784	2	estate	estate	NOUN
inlawrev-2303	784	3	of	of	ADP
inlawrev-2303	784	4	pridmore	pridmore	NOUN
inlawrev-2303	784	5	v.	v.	ADP
inlawrev-2303	784	6	commissioner,'^'^	commissioner,'^'^	NOUN
inlawrev-2303	784	7	''	''	PUNCT
inlawrev-2303	784	8	the	the	DET
inlawrev-2303	784	9	executor	executor	NOUN
inlawrev-2303	784	10	contended	contend	VERB
inlawrev-2303	784	11	that	that	SCONJ
inlawrev-2303	784	12	litigation	litigation	NOUN
inlawrev-2303	784	13	involving	involve	VERB
inlawrev-2303	784	14	the	the	DET
inlawrev-2303	784	15	estate	estate	NOUN
inlawrev-2303	784	16	required	require	VERB
inlawrev-2303	784	17	a	a	DET
inlawrev-2303	784	18	delay	delay	NOUN
inlawrev-2303	784	19	in	in	ADP
inlawrev-2303	784	20	filing	filing	NOUN
inlawrev-2303	784	21	.	.	PUNCT
inlawrev-2303	785	1	the	the	DET
inlawrev-2303	785	2	court	court	NOUN
inlawrev-2303	785	3	noted	note	VERB
inlawrev-2303	785	4	that	that	SCONJ
inlawrev-2303	785	5	the	the	DET
inlawrev-2303	785	6	taxpayer	taxpayer	NOUN
inlawrev-2303	785	7	was	be	AUX
inlawrev-2303	785	8	an	an	DET
inlawrev-2303	785	9	attorney	attorney	NOUN
inlawrev-2303	785	10	who	who	PRON
inlawrev-2303	785	11	was	be	AUX
inlawrev-2303	785	12	familiar	familiar	ADJ
inlawrev-2303	785	13	with	with	ADP
inlawrev-2303	785	14	the	the	DET
inlawrev-2303	785	15	requirements	requirement	NOUN
inlawrev-2303	785	16	of	of	ADP
inlawrev-2303	785	17	estate	estate	NOUN
inlawrev-2303	785	18	tax	tax	NOUN
inlawrev-2303	785	19	returns	return	NOUN
inlawrev-2303	785	20	.	.	PUNCT
inlawrev-2303	786	1	the	the	DET
inlawrev-2303	786	2	court	court	NOUN
inlawrev-2303	786	3	held	hold	VERB
inlawrev-2303	786	4	that	that	SCONJ
inlawrev-2303	786	5	since	since	SCONJ
inlawrev-2303	786	6	he	he	PRON
inlawrev-2303	786	7	could	could	AUX
inlawrev-2303	786	8	have	have	AUX
inlawrev-2303	786	9	obtained	obtain	VERB
inlawrev-2303	786	10	an	an	DET
inlawrev-2303	786	11	extension	extension	NOUN
inlawrev-2303	786	12	and	and	CCONJ
inlawrev-2303	786	13	did	do	AUX
inlawrev-2303	786	14	not	not	PART
inlawrev-2303	786	15	request	request	VERB
inlawrev-2303	786	16	one	one	NUM
inlawrev-2303	786	17	there	there	PRON
inlawrev-2303	786	18	was	be	VERB
inlawrev-2303	786	19	no	no	DET
inlawrev-2303	786	20	reasonable	reasonable	ADJ
inlawrev-2303	786	21	cause	cause	NOUN
inlawrev-2303	786	22	for	for	ADP
inlawrev-2303	786	23	failing	fail	VERB
inlawrev-2303	786	24	to	to	PART
inlawrev-2303	786	25	file	file	VERB
inlawrev-2303	786	26	the	the	DET
inlawrev-2303	786	27	return	return	NOUN
inlawrev-2303	786	28	on	on	ADP
inlawrev-2303	786	29	time.^	time.^	PROPN
inlawrev-2303	786	30	*	*	NOUN
inlawrev-2303	786	31	'	'	PUNCT
inlawrev-2303	786	32	the	the	DET
inlawrev-2303	786	33	decisions	decision	NOUN
inlawrev-2303	786	34	in	in	ADP
inlawrev-2303	786	35	estate	estate	NOUN
inlawrev-2303	786	36	of	of	ADP
inlawrev-2303	786	37	duttenhofer	duttenhofer	PROPN
inlawrev-2303	786	38	v.	v.	CCONJ
inlawrev-2303	786	39	commissioner^^^	commissioner^^^	PROPN
inlawrev-2303	786	40	and	and	CCONJ
inlawrev-2303	786	41	estate	estate	NOUN
inlawrev-2303	786	42	of	of	ADP
inlawrev-2303	786	43	plotkin	plotkin	PROPN
inlawrev-2303	787	1	v.	v.	ADP
inlawrev-2303	787	2	commissioner^^^	commissioner^^^	PROPN
inlawrev-2303	787	3	also	also	ADV
inlawrev-2303	787	4	held	hold	VERB
inlawrev-2303	787	5	that	that	SCONJ
inlawrev-2303	787	6	a	a	DET
inlawrev-2303	787	7	lawsuit	lawsuit	NOUN
inlawrev-2303	787	8	affecting	affect	VERB
inlawrev-2303	787	9	the	the	DET
inlawrev-2303	787	10	taxability	taxability	NOUN
inlawrev-2303	787	11	of	of	ADP
inlawrev-2303	787	12	the	the	DET
inlawrev-2303	787	13	estate	estate	NOUN
inlawrev-2303	787	14	was	be	AUX
inlawrev-2303	787	15	not	not	PART
inlawrev-2303	787	16	sufficient	sufficient	ADJ
inlawrev-2303	787	17	reason	reason	NOUN
inlawrev-2303	787	18	for	for	ADP
inlawrev-2303	787	19	delinquency	delinquency	NOUN
inlawrev-2303	787	20	.	.	PUNCT
inlawrev-2303	788	1	the	the	DET
inlawrev-2303	788	2	court	court	NOUN
inlawrev-2303	788	3	in	in	ADP
inlawrev-2303	788	4	northwestern	northwestern	PROPN
inlawrev-2303	788	5	national	national	PROPN
inlawrev-2303	788	6	bank	bank	PROPN
inlawrev-2303	788	7	v.	v.	PROPN
inlawrev-2303	788	8	united	united	PROPN
inlawrev-2303	788	9	states^^	states^^	PROPN
inlawrev-2303	788	10	*	*	PUNCT
inlawrev-2303	788	11	held	hold	VERB
inlawrev-2303	788	12	that	that	SCONJ
inlawrev-2303	788	13	litigation	litigation	NOUN
inlawrev-2303	788	14	could	could	AUX
inlawrev-2303	788	15	excuse	excuse	VERB
inlawrev-2303	788	16	late	late	ADJ
inlawrev-2303	788	17	filing	filing	NOUN
inlawrev-2303	788	18	.	.	PUNCT
inlawrev-2303	789	1	that	that	DET
inlawrev-2303	789	2	suit	suit	NOUN
inlawrev-2303	789	3	,	,	PUNCT
inlawrev-2303	789	4	however	however	ADV
inlawrev-2303	789	5	,	,	PUNCT
inlawrev-2303	789	6	concerned	concern	VERB
inlawrev-2303	789	7	the	the	DET
inlawrev-2303	789	8	legal	legal	ADJ
inlawrev-2303	789	9	status	status	NOUN
inlawrev-2303	789	10	of	of	ADP
inlawrev-2303	789	11	the	the	DET
inlawrev-2303	789	12	executor	executor	NOUN
inlawrev-2303	789	13	.	.	PUNCT
inlawrev-2303	790	1	in	in	ADP
inlawrev-2303	790	2	estate	estate	NOUN
inlawrev-2303	790	3	of	of	ADP
inlawrev-2303	790	4	moesch	moesch	NOUN
inlawrev-2303	790	5	v.	v.	CCONJ
inlawrev-2303	790	6	commissioner,^^^	commissioner,^^^	VERB
inlawrev-2303	790	7	the	the	DET
inlawrev-2303	790	8	court	court	NOUN
inlawrev-2303	790	9	held	hold	VERB
inlawrev-2303	790	10	that	that	DET
inlawrev-2303	790	11	lack	lack	NOUN
inlawrev-2303	790	12	of	of	ADP
inlawrev-2303	790	13	funds	fund	NOUN
inlawrev-2303	790	14	needed	need	VERB
inlawrev-2303	790	15	to	to	PART
inlawrev-2303	790	16	pay	pay	VERB
inlawrev-2303	790	17	the	the	DET
inlawrev-2303	790	18	tax	tax	NOUN
inlawrev-2303	790	19	did	do	AUX
inlawrev-2303	790	20	not	not	PART
inlawrev-2303	790	21	constitute	constitute	VERB
inlawrev-2303	790	22	reasonable	reasonable	ADJ
inlawrev-2303	790	23	cause	cause	NOUN
inlawrev-2303	790	24	.	.	PUNCT
inlawrev-2303	791	1	the	the	DET
inlawrev-2303	791	2	decedent	decedent	NOUN
inlawrev-2303	791	3	died	die	VERB
inlawrev-2303	791	4	on	on	ADP
inlawrev-2303	791	5	january	january	PROPN
inlawrev-2303	791	6	4	4	NUM
inlawrev-2303	791	7	,	,	PUNCT
inlawrev-2303	791	8	1966	1966	NUM
inlawrev-2303	791	9	,	,	PUNCT
inlawrev-2303	791	10	and	and	CCONJ
inlawrev-2303	791	11	the	the	DET
inlawrev-2303	791	12	administrator	administrator	NOUN
inlawrev-2303	791	13	was	be	AUX
inlawrev-2303	791	14	appointed	appoint	VERB
inlawrev-2303	791	15	on	on	ADP
inlawrev-2303	791	16	february	february	PROPN
inlawrev-2303	791	17	2	2	NUM
inlawrev-2303	791	18	,	,	PUNCT
inlawrev-2303	791	19	1966	1966	NUM
inlawrev-2303	791	20	.	.	PUNCT
inlawrev-2303	792	1	the	the	DET
inlawrev-2303	792	2	return	return	NOUN
inlawrev-2303	792	3	was	be	AUX
inlawrev-2303	792	4	due	due	ADJ
inlawrev-2303	792	5	april	april	PROPN
inlawrev-2303	792	6	4	4	NUM
inlawrev-2303	792	7	,	,	PUNCT
inlawrev-2303	792	8	1967	1967	NUM
inlawrev-2303	792	9	,	,	PUNCT
inlawrev-2303	792	10	and	and	CCONJ
inlawrev-2303	792	11	was	be	AUX
inlawrev-2303	792	12	filed	file	VERB
inlawrev-2303	792	13	january	january	PROPN
inlawrev-2303	792	14	7	7	NUM
inlawrev-2303	792	15	,	,	PUNCT
inlawrev-2303	792	16	1970	1970	NUM
inlawrev-2303	792	17	.	.	PUNCT
inlawrev-2303	793	1	during	during	ADP
inlawrev-2303	793	2	the	the	DET
inlawrev-2303	793	3	course	course	NOUN
inlawrev-2303	793	4	of	of	ADP
inlawrev-2303	793	5	certain	certain	ADJ
inlawrev-2303	793	6	discovery	discovery	NOUN
inlawrev-2303	793	7	proceedings	proceeding	NOUN
inlawrev-2303	793	8	on	on	ADP
inlawrev-2303	793	9	may	may	PROPN
inlawrev-2303	793	10	13	13	NUM
inlawrev-2303	793	11	,	,	PUNCT
inlawrev-2303	793	12	1966	1966	NUM
inlawrev-2303	793	13	,	,	PUNCT
inlawrev-2303	793	14	the	the	DET
inlawrev-2303	793	15	administrator	administrator	NOUN
inlawrev-2303	793	16	found	find	VERB
inlawrev-2303	793	17	that	that	SCONJ
inlawrev-2303	793	18	the	the	DET
inlawrev-2303	793	19	decedent	decedent	NOUN
inlawrev-2303	793	20	had	have	AUX
inlawrev-2303	793	21	transferred	transfer	VERB
inlawrev-2303	793	22	$	$	SYM
inlawrev-2303	793	23	20,000	20,000	NUM
inlawrev-2303	793	24	to	to	ADP
inlawrev-2303	793	25	her	her	PRON
inlawrev-2303	793	26	attorney	attorney	NOUN
inlawrev-2303	793	27	during	during	ADP
inlawrev-2303	793	28	her	her	PRON
inlawrev-2303	793	29	lifetime	lifetime	NOUN
inlawrev-2303	793	30	,	,	PUNCT
inlawrev-2303	793	31	but	but	CCONJ
inlawrev-2303	793	32	within	within	ADP
inlawrev-2303	793	33	three	three	NUM
inlawrev-2303	793	34	years	year	NOUN
inlawrev-2303	793	35	of	of	ADP
inlawrev-2303	793	36	her	her	PRON
inlawrev-2303	793	37	death	death	NOUN
inlawrev-2303	793	38	.	.	PUNCT
inlawrev-2303	794	1	the	the	DET
inlawrev-2303	794	2	only	only	ADJ
inlawrev-2303	794	3	reason	reason	NOUN
inlawrev-2303	794	4	for	for	ADP
inlawrev-2303	794	5	not	not	PART
inlawrev-2303	794	6	filing	file	VERB
inlawrev-2303	794	7	given	give	VERB
inlawrev-2303	794	8	'	'	PUNCT
inlawrev-2303	794	9	=	=	ADJ
inlawrev-2303	794	10	^7	^7	VERB
inlawrev-2303	794	11	-	-	PUNCT
inlawrev-2303	794	12	2	2	NUM
inlawrev-2303	794	13	u.s	u.s	PROPN
inlawrev-2303	794	14	.	.	PROPN
inlawrev-2303	794	15	tax	tax	PROPN
inlawrev-2303	794	16	cas	cas	PROPN
inlawrev-2303	794	17	.	.	PUNCT
inlawrev-2303	795	1	at	at	ADP
inlawrev-2303	795	2	86,109	86,109	NUM
inlawrev-2303	795	3	.	.	PUNCT
inlawrev-2303	796	1	'	'	PUNCT
inlawrev-2303	796	2	"	"	PUNCT
inlawrev-2303	796	3	73	73	NUM
inlawrev-2303	796	4	-	-	SYM
inlawrev-2303	796	5	1	1	NUM
inlawrev-2303	796	6	u.s	u.s	PROPN
inlawrev-2303	796	7	.	.	PROPN
inlawrev-2303	796	8	tax	tax	PROPN
inlawrev-2303	796	9	cas	cas	PROPN
inlawrev-2303	796	10	.	.	PROPN
inlawrev-2303	797	1	at	at	ADP
inlawrev-2303	797	2	81,304	81,304	NUM
inlawrev-2303	797	3	.	.	PUNCT
inlawrev-2303	797	4	'	'	PUNCT
inlawrev-2303	797	5	«	«	PUNCT
inlawrev-2303	797	6	°	°	ADP
inlawrev-2303	797	7	20	20	NUM
inlawrev-2303	797	8	t.c.m	t.c.m	NOUN
inlawrev-2303	797	9	.	.	PUNCT
inlawrev-2303	798	1	(	(	PUNCT
inlawrev-2303	798	2	cch	cch	PROPN
inlawrev-2303	798	3	)	)	PUNCT
inlawrev-2303	798	4	47	47	NUM
inlawrev-2303	798	5	(	(	PUNCT
inlawrev-2303	798	6	1961	1961	NUM
inlawrev-2303	798	7	)	)	PUNCT
inlawrev-2303	798	8	.	.	PUNCT
inlawrev-2303	799	1	"	"	PUNCT
inlawrev-2303	799	2	7d	7d	NUM
inlawrev-2303	799	3	.	.	PUNCT
inlawrev-2303	800	1	at	at	ADP
inlawrev-2303	800	2	55	55	NUM
inlawrev-2303	800	3	.	.	PUNCT
inlawrev-2303	801	1	"	"	PUNCT
inlawrev-2303	801	2	^49	^49	NOUN
inlawrev-2303	801	3	t.c	t.c	PROPN
inlawrev-2303	801	4	.	.	PROPN
inlawrev-2303	801	5	200	200	NUM
inlawrev-2303	801	6	(	(	PUNCT
inlawrev-2303	801	7	1967	1967	NUM
inlawrev-2303	801	8	)	)	PUNCT
inlawrev-2303	801	9	,	,	PUNCT
inlawrev-2303	801	10	affd	affd	X
inlawrev-2303	801	11	per	per	ADP
inlawrev-2303	801	12	curiam	curiam	NOUN
inlawrev-2303	801	13	,	,	PUNCT
inlawrev-2303	801	14	410	410	NUM
inlawrev-2303	801	15	f.2d	f.2d	SYM
inlawrev-2303	801	16	302	302	NUM
inlawrev-2303	801	17	(	(	PUNCT
inlawrev-2303	801	18	6th	6th	ADJ
inlawrev-2303	801	19	cir	cir	NOUN
inlawrev-2303	801	20	.	.	PROPN
inlawrev-2303	801	21	1969	1969	NUM
inlawrev-2303	801	22	)	)	PUNCT
inlawrev-2303	801	23	.	.	PUNCT
inlawrev-2303	802	1	'	'	PUNCT
inlawrev-2303	802	2	»	»	PUNCT
inlawrev-2303	802	3	'	'	NUM
inlawrev-2303	802	4	31	31	NUM
inlawrev-2303	802	5	t.c.m	t.c.m	NOUN
inlawrev-2303	802	6	.	.	PUNCT
inlawrev-2303	803	1	(	(	PUNCT
inlawrev-2303	803	2	cch	cch	NOUN
inlawrev-2303	803	3	)	)	PUNCT
inlawrev-2303	803	4	1011	1011	NUM
inlawrev-2303	803	5	(	(	PUNCT
inlawrev-2303	803	6	1972	1972	NUM
inlawrev-2303	803	7	)	)	PUNCT
inlawrev-2303	803	8	.	.	PUNCT
inlawrev-2303	804	1	"	"	PUNCT
inlawrev-2303	804	2	^72	^72	NUM
inlawrev-2303	804	3	-	-	SYM
inlawrev-2303	804	4	2	2	NUM
inlawrev-2303	804	5	u.s	u.s	PROPN
inlawrev-2303	804	6	.	.	PROPN
inlawrev-2303	804	7	tax	tax	PROPN
inlawrev-2303	804	8	cas	cas	PROPN
inlawrev-2303	804	9	.	.	PROPN
inlawrev-2303	804	10	86,006	86,006	NUM
inlawrev-2303	804	11	(	(	PUNCT
inlawrev-2303	804	12	d.s	d.s	PROPN
inlawrev-2303	804	13	.	.	PROPN
inlawrev-2303	804	14	dak	dak	PROPN
inlawrev-2303	804	15	.	.	PROPN
inlawrev-2303	804	16	1972	1972	NUM
inlawrev-2303	804	17	)	)	PUNCT
inlawrev-2303	804	18	.	.	PUNCT
inlawrev-2303	805	1	"	"	PUNCT
inlawrev-2303	805	2	=	=	SYM
inlawrev-2303	805	3	33	33	NUM
inlawrev-2303	805	4	t.c.m	t.c.m	NOUN
inlawrev-2303	805	5	.	.	PUNCT
inlawrev-2303	805	6	(	(	PUNCT
inlawrev-2303	805	7	cch	cch	PROPN
inlawrev-2303	805	8	)	)	PUNCT
inlawrev-2303	805	9	1271	1271	NUM
inlawrev-2303	805	10	(	(	PUNCT
inlawrev-2303	805	11	1974	1974	NUM
inlawrev-2303	805	12	)	)	PUNCT
inlawrev-2303	805	13	.	.	PUNCT
inlawrev-2303	806	1	646	646	NUM
inlawrev-2303	806	2	indiana	indiana	PROPN
inlawrev-2303	806	3	law	law	NOUN
inlawrev-2303	806	4	review	review	NOUN
inlawrev-2303	806	5	[	[	X
inlawrev-2303	806	6	vol	vol	NOUN
inlawrev-2303	806	7	.	.	PUNCT
inlawrev-2303	807	1	11:621	11:621	NUM
inlawrev-2303	807	2	by	by	ADP
inlawrev-2303	807	3	the	the	DET
inlawrev-2303	807	4	executor	executor	NOUN
inlawrev-2303	807	5	was	be	AUX
inlawrev-2303	807	6	his	his	PRON
inlawrev-2303	807	7	lack	lack	NOUN
inlawrev-2303	807	8	of	of	ADP
inlawrev-2303	807	9	funds	fund	NOUN
inlawrev-2303	807	10	.	.	PUNCT
inlawrev-2303	808	1	*	*	PUNCT
inlawrev-2303	808	2	'	'	PART
inlawrev-2303	808	3	®	®	NOUN
inlawrev-2303	808	4	the	the	DET
inlawrev-2303	808	5	court	court	NOUN
inlawrev-2303	808	6	found	find	VERB
inlawrev-2303	808	7	the	the	DET
inlawrev-2303	808	8	administrator	administrator	NOUN
inlawrev-2303	808	9	liable	liable	ADJ
inlawrev-2303	808	10	.	.	PUNCT
inlawrev-2303	809	1	iv	iv	X
inlawrev-2303	809	2	.	.	PUNCT
inlawrev-2303	809	3	conclusion	conclusion	NOUN
inlawrev-2303	809	4	in	in	ADP
inlawrev-2303	809	5	conclusion	conclusion	NOUN
inlawrev-2303	809	6	,	,	PUNCT
inlawrev-2303	809	7	an	an	DET
inlawrev-2303	809	8	executor	executor	NOUN
inlawrev-2303	809	9	can	can	AUX
inlawrev-2303	809	10	rely	rely	VERB
inlawrev-2303	809	11	on	on	ADP
inlawrev-2303	809	12	the	the	DET
inlawrev-2303	809	13	advice	advice	NOUN
inlawrev-2303	809	14	of	of	ADP
inlawrev-2303	809	15	a	a	DET
inlawrev-2303	809	16	professional	professional	NOUN
inlawrev-2303	809	17	as	as	ADP
inlawrev-2303	809	18	to	to	ADP
inlawrev-2303	809	19	whether	whether	SCONJ
inlawrev-2303	809	20	a	a	DET
inlawrev-2303	809	21	return	return	NOUN
inlawrev-2303	809	22	is	be	AUX
inlawrev-2303	809	23	required	require	VERB
inlawrev-2303	809	24	,	,	PUNCT
inlawrev-2303	809	25	but	but	CCONJ
inlawrev-2303	809	26	not	not	PART
inlawrev-2303	809	27	as	as	ADP
inlawrev-2303	809	28	to	to	ADP
inlawrev-2303	809	29	when	when	SCONJ
inlawrev-2303	809	30	a	a	DET
inlawrev-2303	809	31	return	return	NOUN
inlawrev-2303	809	32	is	be	AUX
inlawrev-2303	809	33	due	due	ADJ
inlawrev-2303	809	34	(	(	PUNCT
inlawrev-2303	809	35	unless	unless	SCONJ
inlawrev-2303	809	36	that	that	DET
inlawrev-2303	809	37	advice	advice	NOUN
inlawrev-2303	809	38	is	be	AUX
inlawrev-2303	809	39	specifically	specifically	ADV
inlawrev-2303	809	40	sought	seek	VERB
inlawrev-2303	809	41	)	)	PUNCT
inlawrev-2303	809	42	.	.	PUNCT
inlawrev-2303	810	1	the	the	DET
inlawrev-2303	810	2	personal	personal	ADJ
inlawrev-2303	810	3	representative	representative	NOUN
inlawrev-2303	810	4	is	be	AUX
inlawrev-2303	810	5	responsible	responsible	ADJ
inlawrev-2303	810	6	,	,	PUNCT
inlawrev-2303	810	7	in	in	ADP
inlawrev-2303	810	8	most	most	ADJ
inlawrev-2303	810	9	jurisdictions	jurisdiction	NOUN
inlawrev-2303	810	10	,	,	PUNCT
inlawrev-2303	810	11	for	for	ADP
inlawrev-2303	810	12	the	the	DET
inlawrev-2303	810	13	timeliness	timeliness	NOUN
inlawrev-2303	810	14	of	of	ADP
inlawrev-2303	810	15	the	the	DET
inlawrev-2303	810	16	return	return	NOUN
inlawrev-2303	810	17	,	,	PUNCT
inlawrev-2303	810	18	regardless	regardless	ADV
inlawrev-2303	810	19	of	of	ADP
inlawrev-2303	810	20	his	his	PRON
inlawrev-2303	810	21	experience	experience	NOUN
inlawrev-2303	810	22	or	or	CCONJ
inlawrev-2303	810	23	knowledge	knowledge	NOUN
inlawrev-2303	810	24	of	of	ADP
inlawrev-2303	810	25	the	the	DET
inlawrev-2303	810	26	law	law	NOUN
inlawrev-2303	810	27	.	.	PUNCT
inlawrev-2303	811	1	although	although	SCONJ
inlawrev-2303	811	2	courts	court	NOUN
inlawrev-2303	811	3	have	have	AUX
inlawrev-2303	811	4	indicated	indicate	VERB
inlawrev-2303	811	5	that	that	SCONJ
inlawrev-2303	811	6	illness	illness	NOUN
inlawrev-2303	811	7	could	could	AUX
inlawrev-2303	811	8	be	be	AUX
inlawrev-2303	811	9	adequate	adequate	ADJ
inlawrev-2303	811	10	reason	reason	NOUN
inlawrev-2303	811	11	for	for	ADP
inlawrev-2303	811	12	delay	delay	NOUN
inlawrev-2303	811	13	,	,	PUNCT
inlawrev-2303	811	14	they	they	PRON
inlawrev-2303	811	15	have	have	AUX
inlawrev-2303	811	16	not	not	PART
inlawrev-2303	811	17	yet	yet	ADV
inlawrev-2303	811	18	permitted	permit	VERB
inlawrev-2303	811	19	a	a	DET
inlawrev-2303	811	20	taxpayer	taxpayer	NOUN
inlawrev-2303	811	21	to	to	PART
inlawrev-2303	811	22	avoid	avoid	VERB
inlawrev-2303	811	23	penalties	penalty	NOUN
inlawrev-2303	811	24	on	on	ADP
inlawrev-2303	811	25	that	that	DET
inlawrev-2303	811	26	account	account	NOUN
inlawrev-2303	811	27	.	.	PUNCT
inlawrev-2303	812	1	the	the	DET
inlawrev-2303	812	2	blamelessness	blamelessness	NOUN
inlawrev-2303	812	3	of	of	ADP
inlawrev-2303	812	4	the	the	DET
inlawrev-2303	812	5	beneficiaries	beneficiary	NOUN
inlawrev-2303	812	6	of	of	ADP
inlawrev-2303	812	7	the	the	DET
inlawrev-2303	812	8	estate	estate	NOUN
inlawrev-2303	812	9	will	will	AUX
inlawrev-2303	812	10	not	not	PART
inlawrev-2303	812	11	excuse	excuse	VERB
inlawrev-2303	812	12	an	an	DET
inlawrev-2303	812	13	executor	executor	NOUN
inlawrev-2303	812	14	's	's	PART
inlawrev-2303	812	15	delinquency	delinquency	NOUN
inlawrev-2303	812	16	,	,	PUNCT
inlawrev-2303	812	17	and	and	CCONJ
inlawrev-2303	812	18	neither	neither	PRON
inlawrev-2303	812	19	litigation	litigation	NOUN
inlawrev-2303	812	20	nor	nor	CCONJ
inlawrev-2303	812	21	lack	lack	NOUN
inlawrev-2303	812	22	of	of	ADP
inlawrev-2303	812	23	funds	fund	NOUN
inlawrev-2303	812	24	constitutes	constitute	VERB
inlawrev-2303	812	25	reasonable	reasonable	ADJ
inlawrev-2303	812	26	cause	cause	NOUN
inlawrev-2303	812	27	.	.	PUNCT
inlawrev-2303	813	1	it	it	PRON
inlawrev-2303	813	2	is	be	AUX
inlawrev-2303	813	3	expected	expect	VERB
inlawrev-2303	813	4	that	that	SCONJ
inlawrev-2303	813	5	in	in	SCONJ
inlawrev-2303	813	6	may	may	AUX
inlawrev-2303	813	7	instances	instance	VERB
inlawrev-2303	813	8	the	the	DET
inlawrev-2303	813	9	administrative	administrative	ADJ
inlawrev-2303	813	10	burden	burden	NOUN
inlawrev-2303	813	11	of	of	ADP
inlawrev-2303	813	12	preparing	prepare	VERB
inlawrev-2303	813	13	and	and	CCONJ
inlawrev-2303	813	14	filing	file	VERB
inlawrev-2303	813	15	the	the	DET
inlawrev-2303	813	16	estate	estate	NOUN
inlawrev-2303	813	17	tax	tax	NOUN
inlawrev-2303	813	18	return	return	NOUN
inlawrev-2303	813	19	will	will	AUX
inlawrev-2303	813	20	fall	fall	VERB
inlawrev-2303	813	21	on	on	ADP
inlawrev-2303	813	22	the	the	DET
inlawrev-2303	813	23	attorney	attorney	NOUN
inlawrev-2303	813	24	for	for	ADP
inlawrev-2303	813	25	the	the	DET
inlawrev-2303	813	26	estate	estate	NOUN
inlawrev-2303	813	27	,	,	PUNCT
inlawrev-2303	813	28	even	even	ADV
inlawrev-2303	813	29	though	though	SCONJ
inlawrev-2303	813	30	the	the	DET
inlawrev-2303	813	31	executor	executor	NOUN
inlawrev-2303	813	32	is	be	AUX
inlawrev-2303	813	33	legally	legally	ADV
inlawrev-2303	813	34	liable	liable	ADJ
inlawrev-2303	813	35	.	.	PUNCT
inlawrev-2303	814	1	thus	thus	ADV
inlawrev-2303	814	2	,	,	PUNCT
inlawrev-2303	814	3	it	it	PRON
inlawrev-2303	814	4	is	be	AUX
inlawrev-2303	814	5	in	in	ADP
inlawrev-2303	814	6	the	the	DET
inlawrev-2303	814	7	best	good	ADJ
inlawrev-2303	814	8	interest	interest	NOUN
inlawrev-2303	814	9	of	of	ADP
inlawrev-2303	814	10	the	the	DET
inlawrev-2303	814	11	legal	legal	ADJ
inlawrev-2303	814	12	profession	profession	NOUN
inlawrev-2303	814	13	and	and	CCONJ
inlawrev-2303	814	14	the	the	DET
inlawrev-2303	814	15	individual	individual	ADJ
inlawrev-2303	814	16	lawyer	lawyer	NOUN
inlawrev-2303	814	17	that	that	PRON
inlawrev-2303	814	18	an	an	DET
inlawrev-2303	814	19	estate	estate	NOUN
inlawrev-2303	814	20	tax	tax	NOUN
inlawrev-2303	814	21	return	return	NOUN
inlawrev-2303	814	22	receive	receive	VERB
inlawrev-2303	814	23	proper	proper	ADJ
inlawrev-2303	814	24	priority	priority	NOUN
inlawrev-2303	814	25	.	.	PUNCT
inlawrev-2303	815	1	diane	diane	PROPN
inlawrev-2303	815	2	hubbard	hubbard	PROPN
inlawrev-2303	815	3	kennedy	kennedy	PROPN
inlawrev-2303	815	4	'	'	PUNCT
inlawrev-2303	815	5	"	"	PUNCT
inlawrev-2303	815	6	'	'	PUNCT
inlawrev-2303	815	7	although	although	SCONJ
inlawrev-2303	815	8	the	the	DET
inlawrev-2303	815	9	administrator	administrator	NOUN
inlawrev-2303	815	10	did	do	AUX
inlawrev-2303	815	11	not	not	PART
inlawrev-2303	815	12	have	have	VERB
inlawrev-2303	815	13	control	control	NOUN
inlawrev-2303	815	14	of	of	ADP
inlawrev-2303	815	15	the	the	DET
inlawrev-2303	815	16	funds	fund	NOUN
inlawrev-2303	815	17	given	give	VERB
inlawrev-2303	815	18	by	by	ADP
inlawrev-2303	815	19	the	the	DET
inlawrev-2303	815	20	decedent	decedent	NOUN
inlawrev-2303	815	21	during	during	ADP
inlawrev-2303	815	22	her	her	PRON
inlawrev-2303	815	23	lifetime	lifetime	NOUN
inlawrev-2303	815	24	,	,	PUNCT
inlawrev-2303	815	25	he	he	PRON
inlawrev-2303	815	26	must	must	AUX
inlawrev-2303	815	27	have	have	AUX
inlawrev-2303	815	28	controlled	control	VERB
inlawrev-2303	815	29	at	at	ADP
inlawrev-2303	815	30	least	least	ADV
inlawrev-2303	815	31	$	$	SYM
inlawrev-2303	815	32	40,000	40,000	NUM
inlawrev-2303	815	33	or	or	CCONJ
inlawrev-2303	815	34	the	the	DET
inlawrev-2303	815	35	estate	estate	NOUN
inlawrev-2303	815	36	would	would	AUX
inlawrev-2303	815	37	not	not	PART
inlawrev-2303	815	38	have	have	AUX
inlawrev-2303	815	39	generated	generate	VERB
inlawrev-2303	815	40	any	any	DET
inlawrev-2303	815	41	tax	tax	NOUN
inlawrev-2303	815	42	liability	liability	NOUN
inlawrev-2303	815	43	.	.	PUNCT