id	sid	tid	token	lemma	pos
inlawrev-2332	1	1	indiana	indiana	PROPN
inlawrev-2332	1	2	law	law	PROPN
inlawrev-2332	1	3	review	review	VERB
inlawrev-2332	1	4	320	320	NUM
inlawrev-2332	1	5	indiana	indiana	PROPN
inlawrev-2332	1	6	law	law	NOUN
inlawrev-2332	1	7	review	review	NOUN
inlawrev-2332	2	1	[	[	X
inlawrev-2332	2	2	vol	vol	NOUN
inlawrev-2332	2	3	.	.	PUNCT
inlawrev-2332	2	4	12:320	12:320	NUM
inlawrev-2332	2	5	tent	tent	NOUN
inlawrev-2332	2	6	of	of	ADP
inlawrev-2332	2	7	their	their	PRON
inlawrev-2332	2	8	right	right	NOUN
inlawrev-2332	2	9	of	of	ADP
inlawrev-2332	2	10	contribution	contribution	NOUN
inlawrev-2332	2	11	from	from	ADP
inlawrev-2332	2	12	the	the	DET
inlawrev-2332	2	13	sureties	surety	NOUN
inlawrev-2332	2	14	released.202	released.202	PROPN
inlawrev-2332	2	15	parol	parol	NOUN
inlawrev-2332	2	16	evidence	evidence	NOUN
inlawrev-2332	2	17	was	be	AUX
inlawrev-2332	2	18	admitted	admit	VERB
inlawrev-2332	2	19	to	to	PART
inlawrev-2332	2	20	establish	establish	VERB
inlawrev-2332	2	21	that	that	SCONJ
inlawrev-2332	2	22	two	two	NUM
inlawrev-2332	2	23	of	of	ADP
inlawrev-2332	2	24	four	four	NUM
inlawrev-2332	2	25	co	co	NOUN
inlawrev-2332	2	26	-	-	NOUN
inlawrev-2332	2	27	makers	maker	NOUN
inlawrev-2332	2	28	on	on	ADP
inlawrev-2332	2	29	a	a	DET
inlawrev-2332	2	30	promissory	promissory	ADJ
inlawrev-2332	2	31	note	note	NOUN
inlawrev-2332	2	32	were	be	AUX
inlawrev-2332	2	33	sureties	surety	NOUN
inlawrev-2332	2	34	or	or	CCONJ
inlawrev-2332	2	35	accommodation	accommodation	NOUN
inlawrev-2332	2	36	makers	maker	NOUN
inlawrev-2332	2	37	who	who	PRON
inlawrev-2332	2	38	were	be	AUX
inlawrev-2332	2	39	not	not	PART
inlawrev-2332	2	40	discharged	discharge	VERB
inlawrev-2332	2	41	by	by	ADP
inlawrev-2332	2	42	a	a	DET
inlawrev-2332	2	43	tender	tender	NOUN
inlawrev-2332	2	44	of	of	ADP
inlawrev-2332	2	45	the	the	DET
inlawrev-2332	2	46	principal	principal	ADJ
inlawrev-2332	2	47	sum	sum	NOUN
inlawrev-2332	2	48	and	and	CCONJ
inlawrev-2332	2	49	interest	interest	NOUN
inlawrev-2332	2	50	when	when	SCONJ
inlawrev-2332	2	51	the	the	DET
inlawrev-2332	2	52	debtors	debtor	NOUN
inlawrev-2332	2	53	failed	fail	VERB
inlawrev-2332	2	54	to	to	PART
inlawrev-2332	2	55	include	include	VERB
inlawrev-2332	2	56	in	in	ADP
inlawrev-2332	2	57	the	the	DET
inlawrev-2332	2	58	tender	tender	NOUN
inlawrev-2332	2	59	attorney	attorney	NOUN
inlawrev-2332	2	60	's	's	PART
inlawrev-2332	2	61	fees	fee	NOUN
inlawrev-2332	2	62	required	require	VERB
inlawrev-2332	2	63	by	by	ADP
inlawrev-2332	2	64	the	the	DET
inlawrev-2332	2	65	note	note	NOUN
inlawrev-2332	2	66	.	.	PUNCT
inlawrev-2332	3	1	tender	tender	PROPN
inlawrev-2332	3	2	was	be	AUX
inlawrev-2332	3	3	made	make	VERB
inlawrev-2332	3	4	after	after	SCONJ
inlawrev-2332	3	5	suit	suit	NOUN
inlawrev-2332	3	6	had	have	AUX
inlawrev-2332	3	7	been	be	AUX
inlawrev-2332	3	8	filed	file	VERB
inlawrev-2332	3	9	by	by	ADP
inlawrev-2332	3	10	the	the	DET
inlawrev-2332	3	11	holder	holder	NOUN
inlawrev-2332	3	12	of	of	ADP
inlawrev-2332	3	13	the	the	DET
inlawrev-2332	3	14	note.203	note.203	PROPN
inlawrev-2332	3	15	a	a	DET
inlawrev-2332	3	16	promisee	promisee	NOUN
inlawrev-2332	3	17	entitled	entitle	VERB
inlawrev-2332	3	18	to	to	ADP
inlawrev-2332	3	19	attorney	attorney	NOUN
inlawrev-2332	3	20	's	's	PART
inlawrev-2332	3	21	fees	fee	NOUN
inlawrev-2332	3	22	by	by	ADP
inlawrev-2332	3	23	agreement	agreement	NOUN
inlawrev-2332	3	24	is	be	AUX
inlawrev-2332	3	25	not	not	PART
inlawrev-2332	3	26	entitled	entitle	VERB
inlawrev-2332	3	27	to	to	PART
inlawrev-2332	3	28	enforce	enforce	VERB
inlawrev-2332	3	29	the	the	DET
inlawrev-2332	3	30	provision	provision	NOUN
inlawrev-2332	3	31	in	in	ADP
inlawrev-2332	3	32	litigation	litigation	NOUN
inlawrev-2332	3	33	when	when	SCONJ
inlawrev-2332	3	34	he	he	PRON
inlawrev-2332	3	35	fails	fail	VERB
inlawrev-2332	3	36	to	to	PART
inlawrev-2332	3	37	win	win	VERB
inlawrev-2332	3	38	an	an	DET
inlawrev-2332	3	39	affirmative	affirmative	ADJ
inlawrev-2332	3	40	judgment.204	judgment.204	ADJ
inlawrev-2332	3	41	xvi	xvi	NOUN
inlawrev-2332	3	42	.	.	PUNCT
inlawrev-2332	4	1	taxation	taxation	NOUN
inlawrev-2332	4	2	john	john	PROPN
inlawrev-2332	4	3	w.	w.	PROPN
inlawrev-2332	4	4	boyd	boyd	PROPN
inlawrev-2332	4	5	*	*	PROPN
inlawrev-2332	4	6	a.	a.	NOUN
inlawrev-2332	4	7	case	case	NOUN
inlawrev-2332	4	8	law	law	NOUN
inlawrev-2332	4	9	developments	development	NOUN
inlawrev-2332	4	10	during	during	ADP
inlawrev-2332	4	11	this	this	DET
inlawrev-2332	4	12	year	year	NOUN
inlawrev-2332	4	13	's	's	PART
inlawrev-2332	4	14	survey	survey	NOUN
inlawrev-2332	4	15	period	period	NOUN
inlawrev-2332	4	16	,	,	PUNCT
inlawrev-2332	4	17	the	the	DET
inlawrev-2332	4	18	indiana	indiana	PROPN
inlawrev-2332	4	19	courts	court	NOUN
inlawrev-2332	4	20	reported	report	VERB
inlawrev-2332	4	21	nine	nine	NUM
inlawrev-2332	4	22	noteworthy	noteworthy	ADJ
inlawrev-2332	4	23	decisions	decision	NOUN
inlawrev-2332	4	24	in	in	ADP
inlawrev-2332	4	25	the	the	DET
inlawrev-2332	4	26	area	area	NOUN
inlawrev-2332	4	27	of	of	ADP
inlawrev-2332	4	28	state	state	NOUN
inlawrev-2332	4	29	taxation	taxation	NOUN
inlawrev-2332	4	30	.	.	PUNCT
inlawrev-2332	5	1	two	two	NUM
inlawrev-2332	5	2	of	of	ADP
inlawrev-2332	5	3	those	those	DET
inlawrev-2332	5	4	nine	nine	NUM
inlawrev-2332	5	5	cases	case	NOUN
inlawrev-2332	5	6	were	be	AUX
inlawrev-2332	5	7	decided	decide	VERB
inlawrev-2332	5	8	by	by	ADP
inlawrev-2332	5	9	the	the	DET
inlawrev-2332	5	10	indiana	indiana	PROPN
inlawrev-2332	5	11	supreme	supreme	PROPN
inlawrev-2332	5	12	court	court	PROPN
inlawrev-2332	5	13	.	.	PUNCT
inlawrev-2332	6	1	1	1	X
inlawrev-2332	6	2	.	.	X
inlawrev-2332	6	3	property	property	NOUN
inlawrev-2332	6	4	and	and	CCONJ
inlawrev-2332	6	5	excise	excise	NOUN
inlawrev-2332	6	6	taxes	taxis	NOUN
inlawrev-2332	6	7	.	.	PUNCT
inlawrev-2332	7	1	—	—	PUNCT
inlawrev-2332	7	2	a.	a.	NOUN
inlawrev-2332	7	3	ad	ad	NOUN
inlawrev-2332	7	4	valorem	valorem	VERB
inlawrev-2332	7	5	taxes	taxis	NOUN
inlawrev-2332	7	6	,	,	PUNCT
inlawrev-2332	7	7	commerce	commerce	NOUN
inlawrev-2332	7	8	clause	clause	NOUN
inlawrev-2332	7	9	exemption	exemption	NOUN
inlawrev-2332	7	10	.	.	PUNCT
inlawrev-2332	8	1	—	—	PUNCT
inlawrev-2332	8	2	the	the	DET
inlawrev-2332	8	3	indiana	indiana	PROPN
inlawrev-2332	8	4	supreme	supreme	PROPN
inlawrev-2332	8	5	court	court	PROPN
inlawrev-2332	8	6	considered	consider	VERB
inlawrev-2332	8	7	the	the	DET
inlawrev-2332	8	8	exemption	exemption	NOUN
inlawrev-2332	8	9	to	to	ADP
inlawrev-2332	8	10	the	the	DET
inlawrev-2332	8	11	personal	personal	ADJ
inlawrev-2332	8	12	property	property	NOUN
inlawrev-2332	8	13	tax	tax	NOUN
inlawrev-2332	8	14	for	for	ADP
inlawrev-2332	8	15	property	property	NOUN
inlawrev-2332	8	16	in	in	ADP
inlawrev-2332	8	17	interstate	interstate	ADJ
inlawrev-2332	8	18	commerce	commerce	NOUN
inlawrev-2332	8	19	1	1	NUM
inlawrev-2332	8	20	in	in	ADP
inlawrev-2332	8	21	state	state	NOUN
inlawrev-2332	8	22	board	board	NOUN
inlawrev-2332	8	23	of	of	ADP
inlawrev-2332	8	24	tax	tax	NOUN
inlawrev-2332	8	25	commissioners	commissioner	NOUN
inlawrev-2332	8	26	v.	v.	ADP
inlawrev-2332	8	27	carrier	carrier	NOUN
inlawrev-2332	8	28	202carvey	202carvey	PROPN
inlawrev-2332	8	29	v.	v.	PROPN
inlawrev-2332	8	30	indiana	indiana	PROPN
inlawrev-2332	8	31	nat'l	nat'l	PROPN
inlawrev-2332	8	32	bank	bank	PROPN
inlawrev-2332	8	33	,	,	PUNCT
inlawrev-2332	8	34	374	374	NUM
inlawrev-2332	8	35	n.e.2d	n.e.2d	NOUN
inlawrev-2332	8	36	1173	1173	NUM
inlawrev-2332	8	37	(	(	PUNCT
inlawrev-2332	8	38	ind	ind	NOUN
inlawrev-2332	8	39	.	.	PUNCT
inlawrev-2332	9	1	ct	ct	PROPN
inlawrev-2332	9	2	.	.	PUNCT
inlawrev-2332	10	1	app	app	PROPN
inlawrev-2332	10	2	.	.	PROPN
inlawrev-2332	11	1	1978	1978	NUM
inlawrev-2332	11	2	)	)	PUNCT
inlawrev-2332	11	3	.	.	PUNCT
inlawrev-2332	12	1	203	203	NUM
inlawrev-2332	12	2	stockwell	stockwell	PROPN
inlawrev-2332	12	3	v.	v.	ADP
inlawrev-2332	12	4	bloomfield	bloomfield	PROPN
inlawrev-2332	12	5	state	state	PROPN
inlawrev-2332	12	6	bank	bank	PROPN
inlawrev-2332	12	7	,	,	PUNCT
inlawrev-2332	12	8	367	367	NUM
inlawrev-2332	12	9	n.e.2d	n.e.2d	NOUN
inlawrev-2332	12	10	42	42	NUM
inlawrev-2332	12	11	(	(	PUNCT
inlawrev-2332	12	12	ind	ind	NOUN
inlawrev-2332	12	13	.	.	PUNCT
inlawrev-2332	13	1	ct	ct	PROPN
inlawrev-2332	13	2	.	.	PUNCT
inlawrev-2332	14	1	app	app	PROPN
inlawrev-2332	14	2	.	.	PROPN
inlawrev-2332	14	3	1977	1977	NUM
inlawrev-2332	14	4	)	)	PUNCT
inlawrev-2332	14	5	.	.	PUNCT
inlawrev-2332	15	1	204rauch	204rauch	PROPN
inlawrev-2332	15	2	v.	v.	ADP
inlawrev-2332	15	3	circle	circle	NOUN
inlawrev-2332	15	4	theatre	theatre	NOUN
inlawrev-2332	15	5	,	,	PUNCT
inlawrev-2332	15	6	374	374	NUM
inlawrev-2332	15	7	n.e.2d	n.e.2d	NOUN
inlawrev-2332	15	8	546	546	NUM
inlawrev-2332	15	9	(	(	PUNCT
inlawrev-2332	15	10	ind	ind	NOUN
inlawrev-2332	15	11	.	.	PUNCT
inlawrev-2332	16	1	ct	ct	PROPN
inlawrev-2332	16	2	.	.	PUNCT
inlawrev-2332	17	1	app	app	PROPN
inlawrev-2332	17	2	.	.	PROPN
inlawrev-2332	18	1	1978	1978	NUM
inlawrev-2332	18	2	)	)	PUNCT
inlawrev-2332	18	3	.	.	PUNCT
inlawrev-2332	19	1	*	*	PUNCT
inlawrev-2332	19	2	member	member	NOUN
inlawrev-2332	19	3	of	of	ADP
inlawrev-2332	19	4	the	the	DET
inlawrev-2332	19	5	indiana	indiana	PROPN
inlawrev-2332	19	6	bar	bar	PROPN
inlawrev-2332	19	7	.	.	PUNCT
inlawrev-2332	20	1	b.a	b.a	PROPN
inlawrev-2332	20	2	.	.	PROPN
inlawrev-2332	20	3	,	,	PUNCT
inlawrev-2332	20	4	northwestern	northwestern	ADJ
inlawrev-2332	20	5	university	university	NOUN
inlawrev-2332	20	6	,	,	PUNCT
inlawrev-2332	20	7	1973	1973	NUM
inlawrev-2332	20	8	;	;	PUNCT
inlawrev-2332	20	9	j.d	j.d	PROPN
inlawrev-2332	20	10	.	.	PROPN
inlawrev-2332	20	11	indiana	indiana	PROPN
inlawrev-2332	20	12	university	university	PROPN
inlawrev-2332	20	13	school	school	NOUN
inlawrev-2332	20	14	of	of	ADP
inlawrev-2332	20	15	law	law	NOUN
inlawrev-2332	20	16	—	—	PUNCT
inlawrev-2332	20	17	indianapolis	indianapolis	PROPN
inlawrev-2332	20	18	,	,	PUNCT
inlawrev-2332	20	19	1976	1976	NUM
inlawrev-2332	20	20	.	.	PUNCT
inlawrev-2332	21	1	'	'	PUNCT
inlawrev-2332	21	2	act	act	NOUN
inlawrev-2332	21	3	of	of	ADP
inlawrev-2332	21	4	mar	mar	PROPN
inlawrev-2332	21	5	.	.	PROPN
inlawrev-2332	21	6	18	18	NUM
inlawrev-2332	21	7	,	,	PUNCT
inlawrev-2332	21	8	1975	1975	NUM
inlawrev-2332	21	9	,	,	PUNCT
inlawrev-2332	21	10	pub	pub	NOUN
inlawrev-2332	21	11	.	.	PUNCT
inlawrev-2332	22	1	l.	l.	PROPN
inlawrev-2332	22	2	no	no	INTJ
inlawrev-2332	22	3	.	.	PROPN
inlawrev-2332	23	1	47	47	NUM
inlawrev-2332	23	2	,	,	PUNCT
inlawrev-2332	23	3	§	§	PROPN
inlawrev-2332	23	4	§	§	PROPN
inlawrev-2332	23	5	29	29	NUM
inlawrev-2332	23	6	-	-	SYM
inlawrev-2332	23	7	30	30	NUM
inlawrev-2332	23	8	,	,	PUNCT
inlawrev-2332	23	9	1975	1975	NUM
inlawrev-2332	23	10	ind	ind	NOUN
inlawrev-2332	23	11	.	.	PUNCT
inlawrev-2332	24	1	acts	act	VERB
inlawrev-2332	24	2	317	317	NUM
inlawrev-2332	24	3	(	(	PUNCT
inlawrev-2332	24	4	current	current	ADJ
inlawrev-2332	24	5	version	version	NOUN
inlawrev-2332	24	6	at	at	ADP
inlawrev-2332	24	7	ind	ind	PROPN
inlawrev-2332	24	8	.	.	PUNCT
inlawrev-2332	25	1	code	code	PROPN
inlawrev-2332	25	2	6	6	NUM
inlawrev-2332	25	3	-	-	SYM
inlawrev-2332	25	4	1.1	1.1	NUM
inlawrev-2332	25	5	-	-	PUNCT
inlawrev-2332	25	6	10	10	NUM
inlawrev-2332	25	7	-	-	SYM
inlawrev-2332	25	8	30	30	NUM
inlawrev-2332	25	9	(	(	PUNCT
inlawrev-2332	25	10	1976	1976	NUM
inlawrev-2332	25	11	)	)	PUNCT
inlawrev-2332	25	12	)	)	PUNCT
inlawrev-2332	25	13	,	,	PUNCT
inlawrev-2332	25	14	provided	provide	VERB
inlawrev-2332	25	15	that	that	SCONJ
inlawrev-2332	25	16	personal	personal	ADJ
inlawrev-2332	25	17	property	property	NOUN
inlawrev-2332	25	18	of	of	ADP
inlawrev-2332	25	19	nonresidents	nonresident	NOUN
inlawrev-2332	25	20	of	of	ADP
inlawrev-2332	25	21	the	the	DET
inlawrev-2332	25	22	state	state	NOUN
inlawrev-2332	25	23	who	who	PRON
inlawrev-2332	25	24	are	be	AUX
inlawrev-2332	25	25	able	able	ADJ
inlawrev-2332	25	26	to	to	PART
inlawrev-2332	25	27	show	show	VERB
inlawrev-2332	25	28	by	by	ADP
inlawrev-2332	25	29	adequate	adequate	ADJ
inlawrev-2332	25	30	records	record	NOUN
inlawrev-2332	25	31	that	that	SCONJ
inlawrev-2332	25	32	such	such	ADJ
inlawrev-2332	25	33	personal	personal	ADJ
inlawrev-2332	25	34	property	property	NOUN
inlawrev-2332	25	35	has	have	AUX
inlawrev-2332	25	36	been	be	AUX
inlawrev-2332	25	37	shipped	ship	VERB
inlawrev-2332	25	38	into	into	ADP
inlawrev-2332	25	39	this	this	DET
inlawrev-2332	25	40	state	state	NOUN
inlawrev-2332	25	41	and	and	CCONJ
inlawrev-2332	25	42	placed	place	VERB
inlawrev-2332	25	43	in	in	ADP
inlawrev-2332	25	44	the	the	DET
inlawrev-2332	25	45	original	original	ADJ
inlawrev-2332	25	46	package	package	NOUN
inlawrev-2332	25	47	in	in	ADP
inlawrev-2332	25	48	a	a	DET
inlawrev-2332	25	49	public	public	ADJ
inlawrev-2332	25	50	warehouse	warehouse	NOUN
inlawrev-2332	25	51	for	for	ADP
inlawrev-2332	25	52	the	the	DET
inlawrev-2332	25	53	purpose	purpose	NOUN
inlawrev-2332	25	54	of	of	ADP
inlawrev-2332	25	55	transshipment	transshipment	NOUN
inlawrev-2332	25	56	to	to	ADP
inlawrev-2332	25	57	an	an	DET
inlawrev-2332	25	58	out	out	ADJ
inlawrev-2332	25	59	-	-	PUNCT
inlawrev-2332	25	60	of	of	ADP
inlawrev-2332	25	61	-	-	PUNCT
inlawrev-2332	25	62	state	state	NOUN
inlawrev-2332	25	63	destination	destination	NOUN
inlawrev-2332	25	64	,	,	PUNCT
inlawrev-2332	25	65	shall	shall	AUX
inlawrev-2332	25	66	not	not	PART
inlawrev-2332	25	67	,	,	PUNCT
inlawrev-2332	25	68	while	while	SCONJ
inlawrev-2332	25	69	so	so	ADV
inlawrev-2332	25	70	in	in	ADP
inlawrev-2332	25	71	the	the	DET
inlawrev-2332	25	72	original	original	ADJ
inlawrev-2332	25	73	package	package	NOUN
inlawrev-2332	25	74	in	in	ADP
inlawrev-2332	25	75	such	such	ADJ
inlawrev-2332	25	76	warehouse	warehouse	NOUN
inlawrev-2332	25	77	,	,	PUNCT
inlawrev-2332	25	78	be	be	AUX
inlawrev-2332	25	79	subject	subject	ADJ
inlawrev-2332	25	80	to	to	ADP
inlawrev-2332	25	81	the	the	DET
inlawrev-2332	25	82	tax	tax	NOUN
inlawrev-2332	25	83	imposed	impose	VERB
inlawrev-2332	25	84	by	by	ADP
inlawrev-2332	25	85	ind	ind	PROPN
inlawrev-2332	25	86	.	.	PUNCT
inlawrev-2332	26	1	code	code	PROPN
inlawrev-2332	26	2	§	§	PROPN
inlawrev-2332	26	3	§	§	PROPN
inlawrev-2332	26	4	6	6	NUM
inlawrev-2332	26	5	-	-	SYM
inlawrev-2332	26	6	1	1	NUM
inlawrev-2332	26	7	-	-	SYM
inlawrev-2332	26	8	20	20	NUM
inlawrev-2332	26	9	to	to	ADP
inlawrev-2332	26	10	39	39	NUM
inlawrev-2332	26	11	(	(	PUNCT
inlawrev-2332	26	12	1971	1971	NUM
inlawrev-2332	26	13	)	)	PUNCT
inlawrev-2332	26	14	and	and	CCONJ
inlawrev-2332	26	15	that	that	DET
inlawrev-2332	26	16	portion	portion	NOUN
inlawrev-2332	26	17	of	of	ADP
inlawrev-2332	26	18	a	a	DET
inlawrev-2332	26	19	premises	premise	NOUN
inlawrev-2332	26	20	owned	own	VERB
inlawrev-2332	26	21	or	or	CCONJ
inlawrev-2332	26	22	leased	lease	VERB
inlawrev-2332	26	23	by	by	ADP
inlawrev-2332	26	24	a	a	DET
inlawrev-2332	26	25	consignor	consignor	NOUN
inlawrev-2332	26	26	or	or	CCONJ
inlawrev-2332	26	27	consignee	consignee	NOUN
inlawrev-2332	26	28	,	,	PUNCT
inlawrev-2332	26	29	shall	shall	AUX
inlawrev-2332	26	30	be	be	AUX
inlawrev-2332	26	31	deemed	deem	VERB
inlawrev-2332	26	32	to	to	PART
inlawrev-2332	26	33	be	be	AUX
inlawrev-2332	26	34	a	a	DET
inlawrev-2332	26	35	public	public	ADJ
inlawrev-2332	26	36	warehouse	warehouse	NOUN
inlawrev-2332	26	37	.	.	PUNCT
inlawrev-2332	27	1	personal	personal	ADJ
inlawrev-2332	27	2	property	property	NOUN
inlawrev-2332	27	3	of	of	ADP
inlawrev-2332	27	4	nonresidents	nonresident	NOUN
inlawrev-2332	27	5	of	of	ADP
inlawrev-2332	27	6	the	the	DET
inlawrev-2332	27	7	state	state	NOUN
inlawrev-2332	27	8	shipped	ship	VERB
inlawrev-2332	27	9	into	into	ADP
inlawrev-2332	27	10	this	this	DET
inlawrev-2332	27	11	state	state	NOUN
inlawrev-2332	27	12	and	and	CCONJ
inlawrev-2332	27	13	placed	place	VERB
inlawrev-2332	27	14	in	in	ADP
inlawrev-2332	27	15	the	the	DET
inlawrev-2332	27	16	original	original	ADJ
inlawrev-2332	27	17	package	package	NOUN
inlawrev-2332	27	18	in	in	ADP
inlawrev-2332	27	19	a	a	DET
inlawrev-2332	27	20	public	public	ADJ
inlawrev-2332	27	21	or	or	CCONJ
inlawrev-2332	27	22	private	private	ADJ
inlawrev-2332	27	23	warehouse	warehouse	NOUN
inlawrev-2332	27	24	for	for	ADP
inlawrev-2332	27	25	the	the	DET
inlawrev-2332	27	26	purpose	purpose	NOUN
inlawrev-2332	27	27	of	of	ADP
inlawrev-2332	27	28	transshipment	transshipment	NOUN
inlawrev-2332	27	29	to	to	ADP
inlawrev-2332	27	30	an	an	DET
inlawrev-2332	27	31	out	out	ADJ
inlawrev-2332	27	32	-	-	PUNCT
inlawrev-2332	27	33	of	of	ADP
inlawrev-2332	27	34	-	-	PUNCT
inlawrev-2332	27	35	state	state	NOUN
inlawrev-2332	27	36	or	or	CCONJ
inlawrev-2332	27	37	within	within	ADP
inlawrev-2332	27	38	-	-	PUNCT
inlawrev-2332	27	39	the	the	DET
inlawrev-2332	27	40	-	-	PUNCT
inlawrev-2332	27	41	state	state	NOUN
inlawrev-2332	27	42	destination	destination	NOUN
inlawrev-2332	27	43	and	and	CCONJ
inlawrev-2332	27	44	so	so	ADV
inlawrev-2332	27	45	designated	designate	VERB
inlawrev-2332	27	46	on	on	ADP
inlawrev-2332	27	47	the	the	DET
inlawrev-2332	27	48	original	original	ADJ
inlawrev-2332	27	49	bill	bill	NOUN
inlawrev-2332	27	50	of	of	ADP
inlawrev-2332	27	51	lading	lading	NOUN
inlawrev-2332	27	52	,	,	PUNCT
inlawrev-2332	27	53	or	or	CCONJ
inlawrev-2332	27	54	personal	personal	ADJ
inlawrev-2332	27	55	property	property	NOUN
inlawrev-2332	27	56	of	of	ADP
inlawrev-2332	27	57	residents	resident	NOUN
inlawrev-2332	27	58	or	or	CCONJ
inlawrev-2332	27	59	nonresidents	nonresident	NOUN
inlawrev-2332	27	60	of	of	ADP
inlawrev-2332	27	61	the	the	DET
inlawrev-2332	27	62	state	state	NOUN
inlawrev-2332	27	63	placed	place	VERB
inlawrev-2332	27	64	in	in	ADP
inlawrev-2332	27	65	the	the	DET
inlawrev-2332	27	66	original	original	ADJ
inlawrev-2332	27	67	package	package	NOUN
inlawrev-2332	27	68	in	in	ADP
inlawrev-2332	27	69	a	a	DET
inlawrev-2332	27	70	public	public	ADJ
inlawrev-2332	27	71	or	or	CCONJ
inlawrev-2332	27	72	private	private	ADJ
inlawrev-2332	27	73	warehouse	warehouse	NOUN
inlawrev-2332	27	74	for	for	ADP
inlawrev-2332	27	75	the	the	DET
inlawrev-2332	27	76	purpose	purpose	NOUN
inlawrev-2332	27	77	of	of	ADP
inlawrev-2332	27	78	transshipment	transshipment	NOUN
inlawrev-2332	27	79	to	to	ADP
inlawrev-2332	27	80	an	an	DET
inlawrev-2332	27	81	out	out	ADJ
inlawrev-2332	27	82	-	-	PUNCT
inlawrev-2332	27	83	of	of	ADP
inlawrev-2332	27	84	-	-	PUNCT
inlawrev-2332	27	85	state	state	NOUN
inlawrev-2332	27	86	destination	destination	NOUN
inlawrev-2332	27	87	and	and	CCONJ
inlawrev-2332	27	88	so	so	ADV
inlawrev-2332	27	89	designated	designate	VERB
inlawrev-2332	27	90	on	on	ADP
inlawrev-2332	27	91	the	the	DET
inlawrev-2332	27	92	original	original	ADJ
inlawrev-2332	27	93	bill	bill	NOUN
inlawrev-2332	27	94	of	of	ADP
inlawrev-2332	27	95	lading	lading	NOUN
inlawrev-2332	27	96	,	,	PUNCT
inlawrev-2332	27	97	shall	shall	AUX
inlawrev-2332	27	98	not	not	PART
inlawrev-2332	27	99	,	,	PUNCT
inlawrev-2332	27	100	while	while	SCONJ
inlawrev-2332	27	101	so	so	ADV
inlawrev-2332	27	102	in	in	ADP
inlawrev-2332	27	103	the	the	DET
inlawrev-2332	27	104	original	original	ADJ
inlawrev-2332	27	105	package	package	NOUN
inlawrev-2332	27	106	in	in	ADP
inlawrev-2332	27	107	such	such	ADJ
inlawrev-2332	27	108	warehouse	warehouse	NOUN
inlawrev-2332	27	109	,	,	PUNCT
inlawrev-2332	27	110	be	be	AUX
inlawrev-2332	27	111	subject	subject	ADJ
inlawrev-2332	27	112	to	to	ADP
inlawrev-2332	27	113	tax	tax	NOUN
inlawrev-2332	27	114	imposed	impose	VERB
inlawrev-2332	27	115	by	by	ADP
inlawrev-2332	27	116	this	this	DET
inlawrev-2332	27	117	act	act	NOUN
inlawrev-2332	27	118	.	.	PUNCT
inlawrev-2332	28	1	in	in	ADP
inlawrev-2332	28	2	construing	construe	VERB
inlawrev-2332	28	3	this	this	DET
inlawrev-2332	28	4	section	section	NOUN
inlawrev-2332	28	5	,	,	PUNCT
inlawrev-2332	28	6	goods	good	NOUN
inlawrev-2332	28	7	,	,	PUNCT
inlawrev-2332	28	8	wares	ware	NOUN
inlawrev-2332	28	9	and	and	CCONJ
inlawrev-2332	28	10	merchandise	merchandise	NOUN
inlawrev-2332	28	11	shall	shall	AUX
inlawrev-2332	28	12	be	be	AUX
inlawrev-2332	28	13	exempt	exempt	ADJ
inlawrev-2332	28	14	only	only	ADV
inlawrev-2332	28	15	to	to	ADP
inlawrev-2332	28	16	the	the	DET
inlawrev-2332	28	17	extent	extent	NOUN
inlawrev-2332	28	18	that	that	SCONJ
inlawrev-2332	28	19	they	they	PRON
inlawrev-2332	28	20	are	be	AUX
inlawrev-2332	28	21	exempt	exempt	ADJ
inlawrev-2332	28	22	from	from	ADP
inlawrev-2332	28	23	ad	ad	NOUN
inlawrev-2332	28	24	valorem	valorem	VERB
inlawrev-2332	28	25	taxes	taxis	NOUN
inlawrev-2332	28	26	under	under	ADP
inlawrev-2332	28	27	the	the	DET
inlawrev-2332	28	28	commerce	commerce	NOUN
inlawrev-2332	28	29	clause	clause	NOUN
inlawrev-2332	28	30	of	of	ADP
inlawrev-2332	28	31	the	the	DET
inlawrev-2332	28	32	constitution	constitution	NOUN
inlawrev-2332	28	33	of	of	ADP
inlawrev-2332	28	34	the	the	DET
inlawrev-2332	28	35	united	united	PROPN
inlawrev-2332	28	36	states	states	PROPN
inlawrev-2332	28	37	.	.	PUNCT
inlawrev-2332	29	1	i	i	PRON
inlawrev-2332	29	2	d.	d.	PROPN
inlawrev-2332	29	3	1979	1979	NUM
inlawrev-2332	29	4	]	]	PUNCT
inlawrev-2332	29	5	survey	survey	NOUN
inlawrev-2332	29	6	-	-	PUNCT
inlawrev-2332	29	7	taxation	taxation	NOUN
inlawrev-2332	29	8	321	321	NUM
inlawrev-2332	29	9	corp	corp	NOUN
inlawrev-2332	29	10	.	.	PROPN
inlawrev-2332	29	11	2	2	NUM
inlawrev-2332	29	12	one	one	NUM
inlawrev-2332	29	13	of	of	ADP
inlawrev-2332	29	14	carrier	carrier	NOUN
inlawrev-2332	29	15	's	's	PART
inlawrev-2332	29	16	subsidiaries	subsidiary	NOUN
inlawrev-2332	29	17	manufactured	manufacture	VERB
inlawrev-2332	29	18	products	product	NOUN
inlawrev-2332	29	19	in	in	ADP
inlawrev-2332	29	20	indiana	indiana	PROPN
inlawrev-2332	29	21	for	for	ADP
inlawrev-2332	29	22	carrier	carrier	NOUN
inlawrev-2332	29	23	upon	upon	SCONJ
inlawrev-2332	29	24	a	a	DET
inlawrev-2332	29	25	forecast	forecast	NOUN
inlawrev-2332	29	26	and	and	CCONJ
inlawrev-2332	29	27	need	need	VERB
inlawrev-2332	29	28	basis	basis	NOUN
inlawrev-2332	29	29	,	,	PUNCT
inlawrev-2332	29	30	so	so	SCONJ
inlawrev-2332	29	31	that	that	SCONJ
inlawrev-2332	29	32	upon	upon	SCONJ
inlawrev-2332	29	33	manufacture	manufacture	NOUN
inlawrev-2332	29	34	there	there	PRON
inlawrev-2332	29	35	were	be	VERB
inlawrev-2332	29	36	no	no	DET
inlawrev-2332	29	37	specific	specific	ADJ
inlawrev-2332	29	38	buyers	buyer	NOUN
inlawrev-2332	29	39	for	for	ADP
inlawrev-2332	29	40	the	the	DET
inlawrev-2332	29	41	individual	individual	ADJ
inlawrev-2332	29	42	units	unit	NOUN
inlawrev-2332	29	43	.	.	PUNCT
inlawrev-2332	30	1	after	after	ADP
inlawrev-2332	30	2	manufacture	manufacture	NOUN
inlawrev-2332	30	3	,	,	PUNCT
inlawrev-2332	30	4	the	the	DET
inlawrev-2332	30	5	goods	good	NOUN
inlawrev-2332	30	6	were	be	AUX
inlawrev-2332	30	7	boxed	box	VERB
inlawrev-2332	30	8	and	and	CCONJ
inlawrev-2332	30	9	delivered	deliver	VERB
inlawrev-2332	30	10	by	by	ADP
inlawrev-2332	30	11	common	common	ADJ
inlawrev-2332	30	12	carrier	carrier	NOUN
inlawrev-2332	30	13	to	to	ADP
inlawrev-2332	30	14	an	an	DET
inlawrev-2332	30	15	independent	independent	ADJ
inlawrev-2332	30	16	warehouse	warehouse	NOUN
inlawrev-2332	30	17	in	in	ADP
inlawrev-2332	30	18	indianapolis	indianapolis	PROPN
inlawrev-2332	30	19	.	.	PUNCT
inlawrev-2332	31	1	the	the	DET
inlawrev-2332	31	2	goods	good	NOUN
inlawrev-2332	31	3	so	so	ADV
inlawrev-2332	31	4	delivered	deliver	VERB
inlawrev-2332	31	5	were	be	AUX
inlawrev-2332	31	6	covered	cover	VERB
inlawrev-2332	31	7	by	by	ADP
inlawrev-2332	31	8	a	a	DET
inlawrev-2332	31	9	bill	bill	NOUN
inlawrev-2332	31	10	of	of	ADP
inlawrev-2332	31	11	lading	lading	NOUN
inlawrev-2332	31	12	which	which	PRON
inlawrev-2332	31	13	stated	state	VERB
inlawrev-2332	31	14	:	:	PUNCT
inlawrev-2332	31	15	"	"	PUNCT
inlawrev-2332	31	16	the	the	DET
inlawrev-2332	31	17	merchandise	merchandise	NOUN
inlawrev-2332	31	18	covered	cover	VERB
inlawrev-2332	31	19	hereby	hereby	ADV
inlawrev-2332	31	20	is	be	AUX
inlawrev-2332	31	21	placed	place	VERB
inlawrev-2332	31	22	in	in	ADP
inlawrev-2332	31	23	its	its	PRON
inlawrev-2332	31	24	original	original	ADJ
inlawrev-2332	31	25	package	package	NOUN
inlawrev-2332	31	26	in	in	ADP
inlawrev-2332	31	27	a	a	DET
inlawrev-2332	31	28	public	public	ADJ
inlawrev-2332	31	29	warehouse	warehouse	NOUN
inlawrev-2332	31	30	for	for	ADP
inlawrev-2332	31	31	purpose	purpose	NOUN
inlawrev-2332	31	32	of	of	ADP
inlawrev-2332	31	33	transshipment	transshipment	NOUN
inlawrev-2332	31	34	to	to	ADP
inlawrev-2332	31	35	an	an	DET
inlawrev-2332	31	36	out	out	ADJ
inlawrev-2332	31	37	-	-	PUNCT
inlawrev-2332	31	38	of	of	ADP
inlawrev-2332	31	39	-	-	PUNCT
inlawrev-2332	31	40	state	state	NOUN
inlawrev-2332	31	41	destination	destination	NOUN
inlawrev-2332	31	42	.	.	PUNCT
inlawrev-2332	31	43	"	"	PUNCT
inlawrev-2332	32	1	3	3	NUM
inlawrev-2332	32	2	the	the	DET
inlawrev-2332	32	3	ultimate	ultimate	ADJ
inlawrev-2332	32	4	destination	destination	NOUN
inlawrev-2332	32	5	for	for	ADP
inlawrev-2332	32	6	the	the	DET
inlawrev-2332	32	7	goods	good	NOUN
inlawrev-2332	32	8	was	be	AUX
inlawrev-2332	32	9	determined	determine	VERB
inlawrev-2332	32	10	by	by	ADP
inlawrev-2332	32	11	carrier	carrier	NOUN
inlawrev-2332	32	12	's	's	PART
inlawrev-2332	32	13	shipping	shipping	NOUN
inlawrev-2332	32	14	department	department	PROPN
inlawrev-2332	32	15	in	in	ADP
inlawrev-2332	32	16	syracuse	syracuse	PROPN
inlawrev-2332	32	17	,	,	PUNCT
inlawrev-2332	32	18	new	new	PROPN
inlawrev-2332	32	19	york	york	PROPN
inlawrev-2332	32	20	.	.	PUNCT
inlawrev-2332	33	1	according	accord	VERB
inlawrev-2332	33	2	to	to	ADP
inlawrev-2332	33	3	the	the	DET
inlawrev-2332	33	4	facts	fact	NOUN
inlawrev-2332	33	5	,	,	PUNCT
inlawrev-2332	33	6	approximately	approximately	ADV
inlawrev-2332	33	7	ninety	ninety	NUM
inlawrev-2332	33	8	-	-	PUNCT
inlawrev-2332	33	9	five	five	NUM
inlawrev-2332	33	10	percent	percent	NOUN
inlawrev-2332	33	11	of	of	ADP
inlawrev-2332	33	12	the	the	DET
inlawrev-2332	33	13	goods	good	NOUN
inlawrev-2332	33	14	were	be	AUX
inlawrev-2332	33	15	eventually	eventually	ADV
inlawrev-2332	33	16	shipped	ship	VERB
inlawrev-2332	33	17	out	out	ADP
inlawrev-2332	33	18	of	of	ADP
inlawrev-2332	33	19	indiana	indiana	PROPN
inlawrev-2332	33	20	.	.	PUNCT
inlawrev-2332	34	1	although	although	SCONJ
inlawrev-2332	34	2	carrier	carrier	NOUN
inlawrev-2332	34	3	had	have	AUX
inlawrev-2332	34	4	been	be	AUX
inlawrev-2332	34	5	allowed	allow	VERB
inlawrev-2332	34	6	exemptions	exemption	NOUN
inlawrev-2332	34	7	under	under	ADP
inlawrev-2332	34	8	the	the	DET
inlawrev-2332	34	9	same	same	ADJ
inlawrev-2332	34	10	circumstances	circumstance	NOUN
inlawrev-2332	34	11	in	in	ADP
inlawrev-2332	34	12	1969	1969	NUM
inlawrev-2332	34	13	and	and	CCONJ
inlawrev-2332	34	14	1970	1970	NUM
inlawrev-2332	34	15	,	,	PUNCT
inlawrev-2332	34	16	the	the	DET
inlawrev-2332	34	17	state	state	NOUN
inlawrev-2332	34	18	board	board	PROPN
inlawrev-2332	34	19	of	of	ADP
inlawrev-2332	34	20	tax	tax	NOUN
inlawrev-2332	34	21	commissioners	commissioner	NOUN
inlawrev-2332	34	22	(	(	PUNCT
inlawrev-2332	34	23	board	board	NOUN
inlawrev-2332	34	24	)	)	PUNCT
inlawrev-2332	34	25	disallowed	disallow	VERB
inlawrev-2332	34	26	the	the	DET
inlawrev-2332	34	27	exemption	exemption	NOUN
inlawrev-2332	34	28	for	for	ADP
inlawrev-2332	34	29	tax	tax	NOUN
inlawrev-2332	34	30	year	year	NOUN
inlawrev-2332	34	31	1971	1971	NUM
inlawrev-2332	34	32	pursuant	pursuant	NOUN
inlawrev-2332	34	33	to	to	ADP
inlawrev-2332	34	34	its	its	PRON
inlawrev-2332	34	35	expanded	expand	VERB
inlawrev-2332	34	36	regulation	regulation	NOUN
inlawrev-2332	34	37	16.4	16.4	NUM
inlawrev-2332	34	38	the	the	DET
inlawrev-2332	34	39	expanded	expand	VERB
inlawrev-2332	34	40	regulation	regulation	NOUN
inlawrev-2332	34	41	allows	allow	VERB
inlawrev-2332	34	42	the	the	DET
inlawrev-2332	34	43	goods	good	NOUN
inlawrev-2332	34	44	to	to	PART
inlawrev-2332	34	45	qualify	qualify	VERB
inlawrev-2332	34	46	for	for	ADP
inlawrev-2332	34	47	the	the	DET
inlawrev-2332	34	48	exemption	exemption	NOUN
inlawrev-2332	34	49	only	only	ADV
inlawrev-2332	34	50	if	if	SCONJ
inlawrev-2332	34	51	the	the	DET
inlawrev-2332	34	52	bill	bill	NOUN
inlawrev-2332	34	53	of	of	ADP
inlawrev-2332	34	54	lading	lading	NOUN
inlawrev-2332	34	55	covering	cover	VERB
inlawrev-2332	34	56	the	the	DET
inlawrev-2332	34	57	goods	good	NOUN
inlawrev-2332	34	58	shows	show	VERB
inlawrev-2332	34	59	the	the	DET
inlawrev-2332	34	60	items	item	NOUN
inlawrev-2332	34	61	'	'	PART
inlawrev-2332	34	62	actual	actual	ADJ
inlawrev-2332	34	63	and	and	CCONJ
inlawrev-2332	34	64	ultimate	ultimate	ADJ
inlawrev-2332	34	65	destination	destination	NOUN
inlawrev-2332	34	66	.	.	PUNCT
inlawrev-2332	35	1	the	the	DET
inlawrev-2332	35	2	majority	majority	NOUN
inlawrev-2332	35	3	of	of	ADP
inlawrev-2332	35	4	the	the	DET
inlawrev-2332	35	5	court	court	NOUN
inlawrev-2332	35	6	stated	state	VERB
inlawrev-2332	35	7	that	that	SCONJ
inlawrev-2332	35	8	to	to	PART
inlawrev-2332	35	9	uphold	uphold	VERB
inlawrev-2332	35	10	the	the	DET
inlawrev-2332	35	11	board	board	NOUN
inlawrev-2332	35	12	's	's	PART
inlawrev-2332	35	13	interpretation	interpretation	NOUN
inlawrev-2332	35	14	of	of	ADP
inlawrev-2332	35	15	the	the	DET
inlawrev-2332	35	16	statutory	statutory	ADJ
inlawrev-2332	35	17	exemption	exemption	NOUN
inlawrev-2332	35	18	would	would	AUX
inlawrev-2332	35	19	require	require	VERB
inlawrev-2332	35	20	the	the	DET
inlawrev-2332	35	21	court	court	NOUN
inlawrev-2332	35	22	to	to	PART
inlawrev-2332	35	23	find	find	VERB
inlawrev-2332	35	24	the	the	DET
inlawrev-2332	35	25	legislature	legislature	NOUN
inlawrev-2332	35	26	,	,	PUNCT
inlawrev-2332	35	27	in	in	ADP
inlawrev-2332	35	28	enacting	enact	VERB
inlawrev-2332	35	29	the	the	DET
inlawrev-2332	35	30	exemption	exemption	NOUN
inlawrev-2332	35	31	for	for	ADP
inlawrev-2332	35	32	property	property	NOUN
inlawrev-2332	35	33	in	in	ADP
inlawrev-2332	35	34	warehouse	warehouse	NOUN
inlawrev-2332	35	35	for	for	ADP
inlawrev-2332	35	36	interstate	interstate	ADJ
inlawrev-2332	35	37	transshipment	transshipment	NOUN
inlawrev-2332	35	38	,	,	PUNCT
inlawrev-2332	35	39	intended	intend	VERB
inlawrev-2332	35	40	for	for	SCONJ
inlawrev-2332	35	41	the	the	DET
inlawrev-2332	35	42	taxpayer	taxpayer	NOUN
inlawrev-2332	35	43	to	to	PART
inlawrev-2332	35	44	have	have	VERB
inlawrev-2332	35	45	an	an	DET
inlawrev-2332	35	46	exemption	exemption	NOUN
inlawrev-2332	35	47	only	only	ADV
inlawrev-2332	35	48	when	when	SCONJ
inlawrev-2332	35	49	an	an	DET
inlawrev-2332	35	50	exemption	exemption	NOUN
inlawrev-2332	35	51	would	would	AUX
inlawrev-2332	35	52	be	be	AUX
inlawrev-2332	35	53	constitutionally	constitutionally	ADV
inlawrev-2332	35	54	mandated	mandate	VERB
inlawrev-2332	35	55	by	by	ADP
inlawrev-2332	35	56	the	the	DET
inlawrev-2332	35	57	commerce	commerce	NOUN
inlawrev-2332	35	58	clause	clause	NOUN
inlawrev-2332	35	59	of	of	ADP
inlawrev-2332	35	60	the	the	DET
inlawrev-2332	35	61	united	united	PROPN
inlawrev-2332	35	62	states	states	PROPN
inlawrev-2332	35	63	constitution	constitution	NOUN
inlawrev-2332	35	64	.	.	PUNCT
inlawrev-2332	36	1	5	5	NUM
inlawrev-2332	36	2	in	in	ADP
inlawrev-2332	36	3	rejecting	reject	VERB
inlawrev-2332	36	4	this	this	DET
inlawrev-2332	36	5	argument	argument	NOUN
inlawrev-2332	37	1	,	,	PUNCT
inlawrev-2332	37	2	the	the	DET
inlawrev-2332	37	3	court	court	NOUN
inlawrev-2332	37	4	said	say	VERB
inlawrev-2332	37	5	,	,	PUNCT
inlawrev-2332	37	6	"	"	PUNCT
inlawrev-2332	37	7	this	this	DET
inlawrev-2332	37	8	interpretation	interpretation	NOUN
inlawrev-2332	37	9	would	would	AUX
inlawrev-2332	37	10	make	make	VERB
inlawrev-2332	37	11	the	the	DET
inlawrev-2332	37	12	statute	statute	NOUN
inlawrev-2332	37	13	nothing	nothing	PRON
inlawrev-2332	37	14	more	more	ADJ
inlawrev-2332	37	15	than	than	ADP
inlawrev-2332	37	16	a	a	DET
inlawrev-2332	37	17	restatement	restatement	NOUN
inlawrev-2332	37	18	of	of	ADP
inlawrev-2332	37	19	the	the	DET
inlawrev-2332	37	20	rights	right	NOUN
inlawrev-2332	37	21	of	of	ADP
inlawrev-2332	37	22	the	the	DET
inlawrev-2332	37	23	taxpayer	taxpayer	NOUN
inlawrev-2332	37	24	under	under	ADP
inlawrev-2332	37	25	the	the	DET
inlawrev-2332	37	26	commerce	commerce	NOUN
inlawrev-2332	37	27	clause	clause	NOUN
inlawrev-2332	37	28	of	of	ADP
inlawrev-2332	37	29	the	the	DET
inlawrev-2332	37	30	united	united	PROPN
inlawrev-2332	37	31	states	states	PROPN
inlawrev-2332	37	32	constitution	constitution	PROPN
inlawrev-2332	37	33	.	.	PUNCT
inlawrev-2332	38	1	the	the	DET
inlawrev-2332	38	2	statute	statute	NOUN
inlawrev-2332	38	3	would	would	AUX
inlawrev-2332	38	4	therefore	therefore	ADV
inlawrev-2332	38	5	serve	serve	VERB
inlawrev-2332	38	6	no	no	DET
inlawrev-2332	38	7	purpose	purpose	NOUN
inlawrev-2332	38	8	.	.	PUNCT
inlawrev-2332	39	1	"6	"6	NOUN
inlawrev-2332	39	2	instead	instead	ADV
inlawrev-2332	39	3	the	the	DET
inlawrev-2332	39	4	supreme	supreme	PROPN
inlawrev-2332	39	5	court	court	PROPN
inlawrev-2332	39	6	placed	place	VERB
inlawrev-2332	39	7	primary	primary	ADJ
inlawrev-2332	39	8	reliance	reliance	NOUN
inlawrev-2332	39	9	on	on	ADP
inlawrev-2332	39	10	the	the	DET
inlawrev-2332	39	11	doctrine	doctrine	NOUN
inlawrev-2332	39	12	of	of	ADP
inlawrev-2332	39	13	legislative	legislative	ADJ
inlawrev-2332	39	14	acquiescence7	acquiescence7	PROPN
inlawrev-2332	39	15	established	establish	VERB
inlawrev-2332	39	16	in	in	ADP
inlawrev-2332	39	17	whirlpool	whirlpool	PROPN
inlawrev-2332	39	18	corp	corp	PROPN
inlawrev-2332	39	19	.	.	PROPN
inlawrev-2332	40	1	v.	v.	ADP
inlawrev-2332	40	2	state	state	PROPN
inlawrev-2332	40	3	board	board	PROPN
inlawrev-2332	40	4	of	of	ADP
inlawrev-2332	40	5	tax	tax	NOUN
inlawrev-2332	40	6	commissioners	commissioner	NOUN
inlawrev-2332	40	7	.	.	PUNCT
inlawrev-2332	41	1	*	*	PUNCT
inlawrev-2332	41	2	whirlpool	whirlpool	PROPN
inlawrev-2332	41	3	,	,	PUNCT
inlawrev-2332	41	4	a	a	DET
inlawrev-2332	41	5	case	case	NOUN
inlawrev-2332	41	6	reviewed	review	VERB
inlawrev-2332	41	7	in	in	ADP
inlawrev-2332	41	8	a	a	DET
inlawrev-2332	41	9	previous	previous	ADJ
inlawrev-2332	41	10	survey,9	survey,9	NOUN
inlawrev-2332	41	11	was	be	AUX
inlawrev-2332	41	12	based	base	VERB
inlawrev-2332	41	13	upon	upon	SCONJ
inlawrev-2332	41	14	facts	fact	NOUN
inlawrev-2332	41	15	similar	similar	ADJ
inlawrev-2332	41	16	to	to	ADP
inlawrev-2332	41	17	those	those	PRON
inlawrev-2332	41	18	in	in	ADP
inlawrev-2332	41	19	carrier	carrier	NOUN
inlawrev-2332	41	20	.	.	PUNCT
inlawrev-2332	42	1	in	in	ADP
inlawrev-2332	42	2	both	both	CCONJ
inlawrev-2332	42	3	whirlpool	whirlpool	NOUN
inlawrev-2332	42	4	and	and	CCONJ
inlawrev-2332	42	5	carrier	carrier	NOUN
inlawrev-2332	42	6	,	,	PUNCT
inlawrev-2332	42	7	the	the	DET
inlawrev-2332	42	8	taxpayers	taxpayer	NOUN
inlawrev-2332	42	9	relied	rely	VERB
inlawrev-2332	42	10	on	on	ADP
inlawrev-2332	42	11	the	the	DET
inlawrev-2332	42	12	statute	statute	NOUN
inlawrev-2332	42	13	and	and	CCONJ
inlawrev-2332	42	14	claimed	claim	VERB
inlawrev-2332	42	15	the	the	DET
inlawrev-2332	42	16	exemption	exemption	NOUN
inlawrev-2332	42	17	without	without	ADP
inlawrev-2332	42	18	being	be	AUX
inlawrev-2332	42	19	questioned	question	VERB
inlawrev-2332	42	20	by	by	ADP
inlawrev-2332	42	21	the	the	DET
inlawrev-2332	42	22	board	board	NOUN
inlawrev-2332	42	23	.	.	PUNCT
inlawrev-2332	43	1	in	in	ADP
inlawrev-2332	43	2	whirlpool	whirlpool	PROPN
inlawrev-2332	43	3	,	,	PUNCT
inlawrev-2332	43	4	after	after	ADP
inlawrev-2332	43	5	allowing	allow	VERB
inlawrev-2332	43	6	the	the	DET
inlawrev-2332	43	7	exemption	exemption	NOUN
inlawrev-2332	43	8	for	for	ADP
inlawrev-2332	43	9	at	at	ADV
inlawrev-2332	43	10	least	least	ADV
inlawrev-2332	43	11	three	three	NUM
inlawrev-2332	43	12	years	year	NOUN
inlawrev-2332	43	13	,	,	PUNCT
inlawrev-2332	43	14	2	2	NUM
inlawrev-2332	43	15	365	365	NUM
inlawrev-2332	43	16	n.e.2d	n.e.2d	NOUN
inlawrev-2332	43	17	1385	1385	NUM
inlawrev-2332	43	18	(	(	PUNCT
inlawrev-2332	43	19	ind	ind	NOUN
inlawrev-2332	43	20	.	.	PUNCT
inlawrev-2332	43	21	1977	1977	NUM
inlawrev-2332	43	22	)	)	PUNCT
inlawrev-2332	43	23	,	,	PUNCT
inlawrev-2332	43	24	rehearing	rehear	VERB
inlawrev-2332	43	25	denied	deny	VERB
inlawrev-2332	43	26	,	,	PUNCT
inlawrev-2332	43	27	368	368	NUM
inlawrev-2332	43	28	n.e.2d	n.e.2d	NOUN
inlawrev-2332	43	29	1153	1153	NUM
inlawrev-2332	43	30	(	(	PUNCT
inlawrev-2332	43	31	ind	ind	NOUN
inlawrev-2332	43	32	.	.	PUNCT
inlawrev-2332	43	33	1978	1978	NUM
inlawrev-2332	43	34	)	)	PUNCT
inlawrev-2332	43	35	.	.	PUNCT
inlawrev-2332	44	1	3365	3365	NUM
inlawrev-2332	44	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	44	3	at	at	ADP
inlawrev-2332	44	4	1386	1386	NUM
inlawrev-2332	44	5	.	.	PUNCT
inlawrev-2332	45	1	4	4	NUM
inlawrev-2332	45	2	ind	ind	X
inlawrev-2332	45	3	.	.	PUNCT
inlawrev-2332	46	1	admin	admin	PROPN
inlawrev-2332	46	2	.	.	PUNCT
inlawrev-2332	47	1	r.	r.	PROPN
inlawrev-2332	47	2	&	&	CCONJ
inlawrev-2332	47	3	regs	regs	PROPN
inlawrev-2332	47	4	.	.	PUNCT
inlawrev-2332	48	1	§	§	PROPN
inlawrev-2332	48	2	§	§	PROPN
inlawrev-2332	48	3	6	6	NUM
inlawrev-2332	48	4	-	-	SYM
inlawrev-2332	48	5	1.1	1.1	NUM
inlawrev-2332	48	6	-	-	PUNCT
inlawrev-2332	48	7	3	3	NUM
inlawrev-2332	48	8	-	-	SYM
inlawrev-2332	48	9	9	9	NUM
inlawrev-2332	48	10	to	to	ADP
inlawrev-2332	48	11	32	32	NUM
inlawrev-2332	48	12	(	(	PUNCT
inlawrev-2332	48	13	burns	burn	NOUN
inlawrev-2332	48	14	1976	1976	NUM
inlawrev-2332	48	15	)	)	PUNCT
inlawrev-2332	48	16	.	.	PUNCT
inlawrev-2332	49	1	5365	5365	NUM
inlawrev-2332	49	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	49	3	at	at	ADP
inlawrev-2332	49	4	1386	1386	NUM
inlawrev-2332	49	5	.	.	PUNCT
inlawrev-2332	50	1	6	6	NUM
inlawrev-2332	50	2	i	i	PROPN
inlawrev-2332	50	3	d.	d.	PROPN
inlawrev-2332	50	4	"	"	PUNCT
inlawrev-2332	50	5	i	i	PRON
inlawrev-2332	50	6	d.	d.	PROPN
inlawrev-2332	50	7	at	at	ADP
inlawrev-2332	50	8	1387	1387	NUM
inlawrev-2332	50	9	.	.	PUNCT
inlawrev-2332	50	10	8338	8338	NUM
inlawrev-2332	50	11	n.e.2d	n.e.2d	NOUN
inlawrev-2332	50	12	501	501	NUM
inlawrev-2332	50	13	(	(	PUNCT
inlawrev-2332	50	14	ind	ind	NOUN
inlawrev-2332	50	15	.	.	PUNCT
inlawrev-2332	51	1	ct	ct	PROPN
inlawrev-2332	51	2	.	.	PUNCT
inlawrev-2332	52	1	app	app	PROPN
inlawrev-2332	52	2	.	.	PROPN
inlawrev-2332	52	3	1975	1975	NUM
inlawrev-2332	52	4	)	)	PUNCT
inlawrev-2332	52	5	.	.	PUNCT
inlawrev-2332	53	1	9	9	NUM
inlawrev-2332	53	2	allington	allington	NOUN
inlawrev-2332	53	3	,	,	PUNCT
inlawrev-2332	53	4	taxation	taxation	NOUN
inlawrev-2332	53	5	,	,	PUNCT
inlawrev-2332	53	6	1976	1976	NUM
inlawrev-2332	53	7	survey	survey	NOUN
inlawrev-2332	53	8	of	of	ADP
inlawrev-2332	53	9	recent	recent	ADJ
inlawrev-2332	53	10	developments	development	NOUN
inlawrev-2332	53	11	in	in	ADP
inlawrev-2332	53	12	indiana	indiana	PROPN
inlawrev-2332	53	13	law	law	PROPN
inlawrev-2332	53	14	,	,	PUNCT
inlawrev-2332	53	15	10	10	NUM
inlawrev-2332	53	16	ind	ind	NOUN
inlawrev-2332	53	17	.	.	PUNCT
inlawrev-2332	54	1	l.	l.	PROPN
inlawrev-2332	54	2	rev	rev	PROPN
inlawrev-2332	54	3	.	.	PROPN
inlawrev-2332	54	4	340	340	NUM
inlawrev-2332	54	5	,	,	PUNCT
inlawrev-2332	54	6	358	358	NUM
inlawrev-2332	54	7	-	-	SYM
inlawrev-2332	54	8	59	59	NUM
inlawrev-2332	54	9	(	(	PUNCT
inlawrev-2332	54	10	1976	1976	NUM
inlawrev-2332	54	11	)	)	PUNCT
inlawrev-2332	54	12	.	.	PUNCT
inlawrev-2332	55	1	322	322	NUM
inlawrev-2332	55	2	indiana	indiana	PROPN
inlawrev-2332	55	3	law	law	PROPN
inlawrev-2332	55	4	review	review	NOUN
inlawrev-2332	55	5	[	[	X
inlawrev-2332	55	6	vol	vol	NOUN
inlawrev-2332	55	7	.	.	PUNCT
inlawrev-2332	55	8	12:320	12:320	NUM
inlawrev-2332	55	9	the	the	DET
inlawrev-2332	55	10	board	board	NOUN
inlawrev-2332	55	11	challenged	challenge	VERB
inlawrev-2332	55	12	the	the	DET
inlawrev-2332	55	13	taxpayer	taxpayer	NOUN
inlawrev-2332	55	14	's	's	PART
inlawrev-2332	55	15	claim	claim	NOUN
inlawrev-2332	55	16	under	under	ADP
inlawrev-2332	55	17	a	a	DET
inlawrev-2332	55	18	then	then	ADV
inlawrev-2332	55	19	-	-	PUNCT
inlawrev-2332	55	20	new	new	ADJ
inlawrev-2332	55	21	amendment	amendment	NOUN
inlawrev-2332	55	22	to	to	ADP
inlawrev-2332	55	23	the	the	DET
inlawrev-2332	55	24	statute	statute	NOUN
inlawrev-2332	55	25	;	;	PUNCT
inlawrev-2332	55	26	but	but	CCONJ
inlawrev-2332	55	27	,	,	PUNCT
inlawrev-2332	55	28	after	after	ADP
inlawrev-2332	55	29	a	a	DET
inlawrev-2332	55	30	series	series	NOUN
inlawrev-2332	55	31	of	of	ADP
inlawrev-2332	55	32	meetings	meeting	NOUN
inlawrev-2332	55	33	and	and	CCONJ
inlawrev-2332	55	34	hearings	hearing	NOUN
inlawrev-2332	55	35	,	,	PUNCT
inlawrev-2332	55	36	ruled	rule	VERB
inlawrev-2332	55	37	that	that	SCONJ
inlawrev-2332	55	38	whirlpool	whirlpool	PROPN
inlawrev-2332	55	39	was	be	AUX
inlawrev-2332	55	40	entitled	entitle	VERB
inlawrev-2332	55	41	to	to	ADP
inlawrev-2332	55	42	the	the	DET
inlawrev-2332	55	43	exemption	exemption	NOUN
inlawrev-2332	55	44	.	.	PUNCT
inlawrev-2332	56	1	nonetheless	nonetheless	ADV
inlawrev-2332	56	2	,	,	PUNCT
inlawrev-2332	56	3	three	three	NUM
inlawrev-2332	56	4	years	year	NOUN
inlawrev-2332	56	5	later	later	ADV
inlawrev-2332	56	6	,	,	PUNCT
inlawrev-2332	56	7	the	the	DET
inlawrev-2332	56	8	board	board	NOUN
inlawrev-2332	56	9	again	again	ADV
inlawrev-2332	56	10	challenged	challenge	VERB
inlawrev-2332	56	11	whirlpool	whirlpool	PROPN
inlawrev-2332	56	12	's	's	PART
inlawrev-2332	56	13	claimed	claim	VERB
inlawrev-2332	56	14	exemption	exemption	NOUN
inlawrev-2332	56	15	with	with	ADP
inlawrev-2332	56	16	the	the	DET
inlawrev-2332	56	17	appropriate	appropriate	ADJ
inlawrev-2332	56	18	township	township	NOUN
inlawrev-2332	56	19	assessor	assessor	NOUN
inlawrev-2332	56	20	and	and	CCONJ
inlawrev-2332	56	21	notified	notify	VERB
inlawrev-2332	56	22	the	the	DET
inlawrev-2332	56	23	legislature	legislature	NOUN
inlawrev-2332	56	24	must	must	AUX
inlawrev-2332	56	25	be	be	AUX
inlawrev-2332	56	26	deemed	deem	VERB
inlawrev-2332	56	27	to	to	PART
inlawrev-2332	56	28	have	have	AUX
inlawrev-2332	56	29	acquiesced	acquiesce	VERB
inlawrev-2332	56	30	in	in	ADP
inlawrev-2332	56	31	the	the	DET
inlawrev-2332	56	32	exemption	exemption	NOUN
inlawrev-2332	56	33	as	as	SCONJ
inlawrev-2332	56	34	applied	apply	VERB
inlawrev-2332	56	35	and	and	CCONJ
inlawrev-2332	56	36	found	find	VERB
inlawrev-2332	56	37	such	such	ADJ
inlawrev-2332	56	38	deemed	deemed	ADJ
inlawrev-2332	56	39	acquiescence	acquiescence	NOUN
inlawrev-2332	56	40	binding	bind	VERB
inlawrev-2332	56	41	and	and	CCONJ
inlawrev-2332	56	42	controlling	control	VERB
inlawrev-2332	56	43	.	.	PUNCT
inlawrev-2332	57	1	in	in	ADP
inlawrev-2332	57	2	carrier	carrier	NOUN
inlawrev-2332	57	3	,	,	PUNCT
inlawrev-2332	57	4	the	the	DET
inlawrev-2332	57	5	supreme	supreme	PROPN
inlawrev-2332	57	6	court	court	PROPN
inlawrev-2332	57	7	somewhat	somewhat	ADV
inlawrev-2332	57	8	broadened	broaden	VERB
inlawrev-2332	57	9	this	this	DET
inlawrev-2332	57	10	doctrine	doctrine	NOUN
inlawrev-2332	57	11	of	of	ADP
inlawrev-2332	57	12	legislative	legislative	ADJ
inlawrev-2332	57	13	acquiescence	acquiescence	NOUN
inlawrev-2332	57	14	by	by	ADP
inlawrev-2332	57	15	ruling	rule	VERB
inlawrev-2332	57	16	that	that	SCONJ
inlawrev-2332	57	17	privity	privity	NOUN
inlawrev-2332	57	18	to	to	ADP
inlawrev-2332	57	19	an	an	DET
inlawrev-2332	57	20	administrative	administrative	ADJ
inlawrev-2332	57	21	ruling	ruling	NOUN
inlawrev-2332	57	22	is	be	AUX
inlawrev-2332	57	23	not	not	PART
inlawrev-2332	57	24	a	a	DET
inlawrev-2332	57	25	prerequisite	prerequisite	NOUN
inlawrev-2332	57	26	for	for	ADP
inlawrev-2332	57	27	the	the	DET
inlawrev-2332	57	28	invocation	invocation	NOUN
inlawrev-2332	57	29	of	of	ADP
inlawrev-2332	57	30	the	the	DET
inlawrev-2332	57	31	doctrine	doctrine	NOUN
inlawrev-2332	57	32	.	.	PUNCT
inlawrev-2332	58	1	10	10	NUM
inlawrev-2332	58	2	the	the	DET
inlawrev-2332	58	3	court	court	NOUN
inlawrev-2332	58	4	noted	note	VERB
inlawrev-2332	58	5	further	far	ADV
inlawrev-2332	58	6	that	that	SCONJ
inlawrev-2332	58	7	factual	factual	ADJ
inlawrev-2332	58	8	foundation	foundation	NOUN
inlawrev-2332	58	9	for	for	ADP
inlawrev-2332	58	10	use	use	NOUN
inlawrev-2332	58	11	of	of	ADP
inlawrev-2332	58	12	the	the	DET
inlawrev-2332	58	13	doctrine	doctrine	NOUN
inlawrev-2332	58	14	was	be	AUX
inlawrev-2332	58	15	present	present	ADJ
inlawrev-2332	58	16	notwithstanding	notwithstanding	ADP
inlawrev-2332	58	17	the	the	DET
inlawrev-2332	58	18	lack	lack	NOUN
inlawrev-2332	58	19	of	of	ADP
inlawrev-2332	58	20	privity	privity	NOUN
inlawrev-2332	58	21	because	because	SCONJ
inlawrev-2332	58	22	carrier	carrier	NOUN
inlawrev-2332	58	23	was	be	AUX
inlawrev-2332	58	24	allowed	allow	VERB
inlawrev-2332	58	25	to	to	PART
inlawrev-2332	58	26	use	use	VERB
inlawrev-2332	58	27	the	the	DET
inlawrev-2332	58	28	exemption	exemption	NOUN
inlawrev-2332	58	29	in	in	ADP
inlawrev-2332	58	30	1969	1969	NUM
inlawrev-2332	58	31	and	and	CCONJ
inlawrev-2332	58	32	1970	1970	NUM
inlawrev-2332	58	33	with	with	ADP
inlawrev-2332	58	34	the	the	DET
inlawrev-2332	58	35	board	board	NOUN
inlawrev-2332	58	36	's	's	PART
inlawrev-2332	58	37	acquiescence.11	acquiescence.11	NOUN
inlawrev-2332	58	38	it	it	PRON
inlawrev-2332	58	39	was	be	AUX
inlawrev-2332	58	40	not	not	PART
inlawrev-2332	58	41	until	until	ADP
inlawrev-2332	58	42	1971	1971	NUM
inlawrev-2332	58	43	,	,	PUNCT
inlawrev-2332	58	44	when	when	SCONJ
inlawrev-2332	58	45	the	the	DET
inlawrev-2332	58	46	board	board	NOUN
inlawrev-2332	58	47	issued	issue	VERB
inlawrev-2332	58	48	the	the	DET
inlawrev-2332	58	49	more	more	ADV
inlawrev-2332	58	50	restrictive	restrictive	ADJ
inlawrev-2332	58	51	regulation	regulation	NOUN
inlawrev-2332	58	52	challenged	challenge	VERB
inlawrev-2332	58	53	in	in	ADP
inlawrev-2332	58	54	carrier	carrier	NOUN
inlawrev-2332	58	55	,	,	PUNCT
inlawrev-2332	58	56	that	that	SCONJ
inlawrev-2332	58	57	a	a	DET
inlawrev-2332	58	58	more	more	ADJ
inlawrev-2332	58	59	than	than	ADP
inlawrev-2332	58	60	literal	literal	ADJ
inlawrev-2332	58	61	compliance	compliance	NOUN
inlawrev-2332	58	62	with	with	ADP
inlawrev-2332	58	63	the	the	DET
inlawrev-2332	58	64	statute	statute	NOUN
inlawrev-2332	58	65	providing	provide	VERB
inlawrev-2332	58	66	the	the	DET
inlawrev-2332	58	67	exemption	exemption	NOUN
inlawrev-2332	58	68	was	be	AUX
inlawrev-2332	58	69	required	require	VERB
inlawrev-2332	58	70	of	of	ADP
inlawrev-2332	58	71	carrier	carrier	NOUN
inlawrev-2332	58	72	.	.	PUNCT
inlawrev-2332	59	1	the	the	DET
inlawrev-2332	59	2	court	court	NOUN
inlawrev-2332	59	3	stated	state	VERB
inlawrev-2332	59	4	:	:	PUNCT
inlawrev-2332	59	5	44	44	NUM
inlawrev-2332	60	1	[	[	PUNCT
inlawrev-2332	60	2	i]t	i]t	PROPN
inlawrev-2332	60	3	is	be	AUX
inlawrev-2332	60	4	clear	clear	ADJ
inlawrev-2332	60	5	that	that	SCONJ
inlawrev-2332	60	6	the	the	DET
inlawrev-2332	60	7	legislature	legislature	NOUN
inlawrev-2332	60	8	intended	intend	VERB
inlawrev-2332	60	9	to	to	PART
inlawrev-2332	60	10	provide	provide	VERB
inlawrev-2332	60	11	for	for	ADP
inlawrev-2332	60	12	exemption	exemption	NOUN
inlawrev-2332	60	13	under	under	ADP
inlawrev-2332	60	14	the	the	DET
inlawrev-2332	60	15	facts	fact	NOUN
inlawrev-2332	60	16	stated	state	VERB
inlawrev-2332	60	17	in	in	ADP
inlawrev-2332	60	18	this	this	DET
inlawrev-2332	60	19	case	case	NOUN
inlawrev-2332	60	20	.	.	PUNCT
inlawrev-2332	60	21	"	"	PUNCT
inlawrev-2332	61	1	12	12	NUM
inlawrev-2332	61	2	the	the	DET
inlawrev-2332	61	3	court	court	NOUN
inlawrev-2332	61	4	's	's	PART
inlawrev-2332	61	5	concluding	conclude	VERB
inlawrev-2332	61	6	comments	comment	NOUN
inlawrev-2332	61	7	in	in	ADP
inlawrev-2332	61	8	carrier	carrier	NOUN
inlawrev-2332	61	9	were	be	AUX
inlawrev-2332	61	10	to	to	ADP
inlawrev-2332	61	11	the	the	DET
inlawrev-2332	61	12	effect	effect	NOUN
inlawrev-2332	61	13	that	that	SCONJ
inlawrev-2332	61	14	the	the	DET
inlawrev-2332	61	15	exemption	exemption	NOUN
inlawrev-2332	61	16	covers	cover	VERB
inlawrev-2332	61	17	only	only	ADV
inlawrev-2332	61	18	what	what	PRON
inlawrev-2332	61	19	the	the	DET
inlawrev-2332	61	20	state	state	NOUN
inlawrev-2332	61	21	could	could	AUX
inlawrev-2332	61	22	constitutionally	constitutionally	ADV
inlawrev-2332	61	23	tax	tax	VERB
inlawrev-2332	61	24	in	in	ADP
inlawrev-2332	61	25	the	the	DET
inlawrev-2332	61	26	area	area	NOUN
inlawrev-2332	61	27	of	of	ADP
inlawrev-2332	61	28	ad	ad	NOUN
inlawrev-2332	61	29	valorem	valorem	VERB
inlawrev-2332	61	30	taxation	taxation	NOUN
inlawrev-2332	61	31	and	and	CCONJ
inlawrev-2332	61	32	not	not	PART
inlawrev-2332	61	33	in	in	ADP
inlawrev-2332	61	34	any	any	DET
inlawrev-2332	61	35	other	other	ADJ
inlawrev-2332	61	36	possible	possible	ADJ
inlawrev-2332	61	37	area	area	NOUN
inlawrev-2332	61	38	of	of	ADP
inlawrev-2332	61	39	taxation.13	taxation.13	PROPN
inlawrev-2332	61	40	considering	consider	VERB
inlawrev-2332	61	41	this	this	DET
inlawrev-2332	61	42	rejection	rejection	NOUN
inlawrev-2332	61	43	based	base	VERB
inlawrev-2332	61	44	on	on	ADP
inlawrev-2332	61	45	constitutional	constitutional	ADJ
inlawrev-2332	61	46	grounds	ground	NOUN
inlawrev-2332	61	47	in	in	ADP
inlawrev-2332	61	48	tandem	tandem	NOUN
inlawrev-2332	61	49	with	with	ADP
inlawrev-2332	61	50	the	the	DET
inlawrev-2332	61	51	court	court	NOUN
inlawrev-2332	61	52	's	's	PART
inlawrev-2332	61	53	rejection	rejection	NOUN
inlawrev-2332	61	54	of	of	ADP
inlawrev-2332	61	55	the	the	DET
inlawrev-2332	61	56	statute	statute	NOUN
inlawrev-2332	61	57	's	's	PART
inlawrev-2332	61	58	construction	construction	NOUN
inlawrev-2332	61	59	as	as	ADP
inlawrev-2332	61	60	a	a	DET
inlawrev-2332	61	61	restatement	restatement	NOUN
inlawrev-2332	61	62	of	of	ADP
inlawrev-2332	61	63	federal	federal	ADJ
inlawrev-2332	61	64	constitutional	constitutional	ADJ
inlawrev-2332	61	65	principles	principle	NOUN
inlawrev-2332	61	66	,	,	PUNCT
inlawrev-2332	61	67	the	the	DET
inlawrev-2332	61	68	only	only	ADJ
inlawrev-2332	61	69	meaning	meaning	NOUN
inlawrev-2332	61	70	which	which	PRON
inlawrev-2332	61	71	could	could	AUX
inlawrev-2332	61	72	be	be	AUX
inlawrev-2332	61	73	assigned	assign	VERB
inlawrev-2332	61	74	to	to	ADP
inlawrev-2332	61	75	the	the	DET
inlawrev-2332	61	76	last	last	ADJ
inlawrev-2332	61	77	sentence	sentence	NOUN
inlawrev-2332	61	78	of	of	ADP
inlawrev-2332	61	79	the	the	DET
inlawrev-2332	61	80	exemption	exemption	NOUN
inlawrev-2332	61	81	statute	statute	NOUN
inlawrev-2332	61	82	was	be	AUX
inlawrev-2332	61	83	one	one	NUM
inlawrev-2332	61	84	enunciating	enunciate	VERB
inlawrev-2332	61	85	the	the	DET
inlawrev-2332	61	86	provision	provision	NOUN
inlawrev-2332	61	87	as	as	ADP
inlawrev-2332	61	88	a	a	DET
inlawrev-2332	61	89	limitation	limitation	NOUN
inlawrev-2332	61	90	on	on	ADP
inlawrev-2332	61	91	the	the	DET
inlawrev-2332	61	92	statute	statute	NOUN
inlawrev-2332	61	93	's	's	PART
inlawrev-2332	61	94	applicability	applicability	NOUN
inlawrev-2332	61	95	.	.	PUNCT
inlawrev-2332	62	1	this	this	DET
inlawrev-2332	62	2	ruling	ruling	NOUN
inlawrev-2332	62	3	and	and	CCONJ
inlawrev-2332	62	4	dicta	dicta	ADJ
inlawrev-2332	62	5	,	,	PUNCT
inlawrev-2332	62	6	therefore	therefore	ADV
inlawrev-2332	62	7	,	,	PUNCT
inlawrev-2332	62	8	cast	cast	VERB
inlawrev-2332	62	9	doubt	doubt	NOUN
inlawrev-2332	62	10	on	on	ADP
inlawrev-2332	62	11	the	the	DET
inlawrev-2332	62	12	currency	currency	NOUN
inlawrev-2332	62	13	of	of	ADP
inlawrev-2332	62	14	much	much	ADJ
inlawrev-2332	62	15	of	of	ADP
inlawrev-2332	62	16	the	the	DET
inlawrev-2332	62	17	court	court	NOUN
inlawrev-2332	62	18	of	of	ADP
inlawrev-2332	62	19	appeals	appeal	NOUN
inlawrev-2332	62	20	decision	decision	NOUN
inlawrev-2332	62	21	in	in	ADP
inlawrev-2332	62	22	state	state	NOUN
inlawrev-2332	62	23	board	board	NOUN
inlawrev-2332	62	24	of	of	ADP
inlawrev-2332	62	25	tax	tax	NOUN
inlawrev-2332	62	26	commissioners	commissioner	NOUN
inlawrev-2332	62	27	v.	v.	ADP
inlawrev-2332	62	28	philco	philco	PROPN
inlawrev-2332	62	29	-	-	PUNCT
inlawrev-2332	62	30	ford	ford	PROPN
inlawrev-2332	62	31	corp	corp	PROPN
inlawrev-2332	62	32	.	.	PROPN
inlawrev-2332	62	33	,	,	PUNCT
inlawrev-2332	62	34	1	1	X
inlawrev-2332	62	35	*	*	PUNCT
inlawrev-2332	62	36	discussed	discuss	VERB
inlawrev-2332	62	37	in	in	ADP
inlawrev-2332	62	38	last	last	ADJ
inlawrev-2332	62	39	year	year	NOUN
inlawrev-2332	62	40	's	's	PART
inlawrev-2332	62	41	survey.15	survey.15	PROPN
inlawrev-2332	62	42	b.	b.	PROPN
inlawrev-2332	62	43	exemptions	exemption	NOUN
inlawrev-2332	62	44	,	,	PUNCT
inlawrev-2332	62	45	industrial	industrial	ADJ
inlawrev-2332	62	46	waste	waste	NOUN
inlawrev-2332	62	47	control	control	NOUN
inlawrev-2332	62	48	facilities	facility	NOUN
inlawrev-2332	62	49	.	.	PUNCT
inlawrev-2332	63	1	—	—	PUNCT
inlawrev-2332	63	2	the	the	DET
inlawrev-2332	63	3	statutory	statutory	ADJ
inlawrev-2332	63	4	procedure	procedure	NOUN
inlawrev-2332	63	5	for	for	ADP
inlawrev-2332	63	6	determining	determine	VERB
inlawrev-2332	63	7	the	the	DET
inlawrev-2332	63	8	allowability	allowability	NOUN
inlawrev-2332	63	9	of	of	ADP
inlawrev-2332	63	10	a	a	DET
inlawrev-2332	63	11	property	property	NOUN
inlawrev-2332	63	12	tax	tax	NOUN
inlawrev-2332	63	13	exemption	exemption	NOUN
inlawrev-2332	63	14	for	for	ADP
inlawrev-2332	63	15	industrial	industrial	ADJ
inlawrev-2332	63	16	waste	waste	NOUN
inlawrev-2332	63	17	control	control	NOUN
inlawrev-2332	63	18	facilities	facility	NOUN
inlawrev-2332	63	19	16	16	NUM
inlawrev-2332	63	20	was	be	AUX
inlawrev-2332	63	21	upheld	uphold	VERB
inlawrev-2332	63	22	by	by	ADP
inlawrev-2332	63	23	10365	10365	NUM
inlawrev-2332	63	24	n.e.2d	n.e.2d	NOUN
inlawrev-2332	63	25	at	at	ADP
inlawrev-2332	63	26	1387	1387	NUM
inlawrev-2332	63	27	.	.	PUNCT
inlawrev-2332	64	1	n	n	PRON
inlawrev-2332	64	2	i	i	PRON
inlawrev-2332	64	3	d.	d.	PROPN
inlawrev-2332	64	4	12	12	NUM
inlawrev-2332	65	1	i	i	PROPN
inlawrev-2332	65	2	d.	d.	PROPN
inlawrev-2332	65	3	nid	nid	PROPN
inlawrev-2332	65	4	at	at	ADP
inlawrev-2332	65	5	1388	1388	NUM
inlawrev-2332	65	6	.	.	PUNCT
inlawrev-2332	66	1	14356	14356	NUM
inlawrev-2332	66	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	66	3	1379	1379	NUM
inlawrev-2332	66	4	(	(	PUNCT
inlawrev-2332	66	5	ind	ind	NOUN
inlawrev-2332	66	6	.	.	PUNCT
inlawrev-2332	67	1	ct	ct	PROPN
inlawrev-2332	67	2	.	.	PUNCT
inlawrev-2332	68	1	app	app	PROPN
inlawrev-2332	68	2	.	.	PROPN
inlawrev-2332	68	3	1976	1976	NUM
inlawrev-2332	68	4	)	)	PUNCT
inlawrev-2332	68	5	.	.	PUNCT
inlawrev-2332	69	1	15boyd	15boyd	NUM
inlawrev-2332	69	2	,	,	PUNCT
inlawrev-2332	69	3	taxation	taxation	NOUN
inlawrev-2332	69	4	,	,	PUNCT
inlawrev-2332	69	5	1977	1977	NUM
inlawrev-2332	69	6	survey	survey	NOUN
inlawrev-2332	69	7	of	of	ADP
inlawrev-2332	69	8	recent	recent	ADJ
inlawrev-2332	69	9	developments	development	NOUN
inlawrev-2332	69	10	in	in	ADP
inlawrev-2332	69	11	indiana	indiana	PROPN
inlawrev-2332	69	12	law	law	PROPN
inlawrev-2332	69	13	,	,	PUNCT
inlawrev-2332	69	14	11	11	NUM
inlawrev-2332	69	15	ind	ind	NOUN
inlawrev-2332	69	16	.	.	PUNCT
inlawrev-2332	70	1	l.	l.	PROPN
inlawrev-2332	70	2	rev	rev	PROPN
inlawrev-2332	70	3	.	.	PROPN
inlawrev-2332	70	4	292	292	NUM
inlawrev-2332	70	5	,	,	PUNCT
inlawrev-2332	70	6	300	300	NUM
inlawrev-2332	70	7	-	-	SYM
inlawrev-2332	70	8	01	01	NUM
inlawrev-2332	70	9	(	(	PUNCT
inlawrev-2332	70	10	1977	1977	NUM
inlawrev-2332	70	11	)	)	PUNCT
inlawrev-2332	70	12	.	.	PUNCT
inlawrev-2332	71	1	16act	16act	PROPN
inlawrev-2332	71	2	of	of	ADP
inlawrev-2332	71	3	mar	mar	PROPN
inlawrev-2332	71	4	.	.	PROPN
inlawrev-2332	71	5	18	18	NUM
inlawrev-2332	71	6	,	,	PUNCT
inlawrev-2332	71	7	1975	1975	NUM
inlawrev-2332	71	8	,	,	PUNCT
inlawrev-2332	71	9	pub	pub	NOUN
inlawrev-2332	71	10	.	.	PUNCT
inlawrev-2332	72	1	l.	l.	PROPN
inlawrev-2332	72	2	no	no	INTJ
inlawrev-2332	72	3	.	.	PROPN
inlawrev-2332	73	1	47	47	NUM
inlawrev-2332	73	2	,	,	PUNCT
inlawrev-2332	73	3	§	§	PROPN
inlawrev-2332	73	4	4	4	NUM
inlawrev-2332	73	5	,	,	PUNCT
inlawrev-2332	73	6	1975	1975	NUM
inlawrev-2332	73	7	ind	ind	NOUN
inlawrev-2332	73	8	.	.	PUNCT
inlawrev-2332	74	1	acts	act	VERB
inlawrev-2332	74	2	466	466	NUM
inlawrev-2332	74	3	(	(	PUNCT
inlawrev-2332	74	4	repealing	repeal	VERB
inlawrev-2332	74	5	ind	ind	NOUN
inlawrev-2332	74	6	.	.	PUNCT
inlawrev-2332	75	1	code	code	PROPN
inlawrev-2332	75	2	§	§	PROPN
inlawrev-2332	75	3	§	§	PROPN
inlawrev-2332	75	4	6	6	NUM
inlawrev-2332	75	5	-	-	SYM
inlawrev-2332	75	6	1	1	NUM
inlawrev-2332	75	7	-	-	PUNCT
inlawrev-2332	75	8	8	8	NUM
inlawrev-2332	75	9	-	-	SYM
inlawrev-2332	75	10	1	1	NUM
inlawrev-2332	75	11	to	to	ADP
inlawrev-2332	75	12	4	4	NUM
inlawrev-2332	75	13	(	(	PUNCT
inlawrev-2332	75	14	1971	1971	NUM
inlawrev-2332	75	15	)	)	PUNCT
inlawrev-2332	75	16	)	)	PUNCT
inlawrev-2332	75	17	.	.	PUNCT
inlawrev-2332	76	1	current	current	ADJ
inlawrev-2332	76	2	law	law	NOUN
inlawrev-2332	76	3	on	on	ADP
inlawrev-2332	76	4	industrial	industrial	ADJ
inlawrev-2332	76	5	waste	waste	NOUN
inlawrev-2332	76	6	control	control	NOUN
inlawrev-2332	76	7	facilities	facility	NOUN
inlawrev-2332	76	8	is	be	AUX
inlawrev-2332	76	9	codified	codify	VERB
inlawrev-2332	76	10	at	at	ADP
inlawrev-2332	76	11	ind	ind	PROPN
inlawrev-2332	76	12	.	.	PUNCT
inlawrev-2332	77	1	code	code	PROPN
inlawrev-2332	77	2	§	§	PROPN
inlawrev-2332	77	3	§	§	PROPN
inlawrev-2332	77	4	6	6	NUM
inlawrev-2332	77	5	-	-	SYM
inlawrev-2332	77	6	1.1	1.1	NUM
inlawrev-2332	77	7	-	-	PUNCT
inlawrev-2332	77	8	10	10	NUM
inlawrev-2332	77	9	-	-	SYM
inlawrev-2332	77	10	9	9	NUM
inlawrev-2332	77	11	to	to	ADP
inlawrev-2332	77	12	11	11	NUM
inlawrev-2332	77	13	(	(	PUNCT
inlawrev-2332	77	14	1976	1976	NUM
inlawrev-2332	77	15	)	)	PUNCT
inlawrev-2332	77	16	.	.	PUNCT
inlawrev-2332	78	1	1979	1979	NUM
inlawrev-2332	78	2	]	]	PUNCT
inlawrev-2332	78	3	survey	survey	NOUN
inlawrev-2332	78	4	-	-	PUNCT
inlawrev-2332	78	5	taxation	taxation	NOUN
inlawrev-2332	78	6	323	323	NUM
inlawrev-2332	78	7	the	the	DET
inlawrev-2332	78	8	court	court	NOUN
inlawrev-2332	78	9	of	of	ADP
inlawrev-2332	78	10	appeals	appeal	NOUN
inlawrev-2332	78	11	in	in	ADP
inlawrev-2332	78	12	levy	levy	PROPN
inlawrev-2332	78	13	co.	co.	PROPN
inlawrev-2332	78	14	v.	v.	ADP
inlawrev-2332	78	15	state	state	PROPN
inlawrev-2332	78	16	board	board	PROPN
inlawrev-2332	78	17	of	of	ADP
inlawrev-2332	78	18	tax	tax	NOUN
inlawrev-2332	78	19	commissioners	commissioner	NOUN
inlawrev-2332	78	20	.	.	PUNCT
inlawrev-2332	79	1	11	11	NUM
inlawrev-2332	79	2	that	that	DET
inlawrev-2332	79	3	procedure	procedure	NOUN
inlawrev-2332	79	4	called	call	VERB
inlawrev-2332	79	5	for	for	SCONJ
inlawrev-2332	79	6	the	the	DET
inlawrev-2332	79	7	indiana	indiana	PROPN
inlawrev-2332	79	8	stream	stream	PROPN
inlawrev-2332	79	9	pollution	pollution	PROPN
inlawrev-2332	79	10	control	control	PROPN
inlawrev-2332	79	11	board	board	PROPN
inlawrev-2332	79	12	to	to	PART
inlawrev-2332	79	13	review	review	VERB
inlawrev-2332	79	14	and	and	CCONJ
inlawrev-2332	79	15	certify	certify	VERB
inlawrev-2332	79	16	a	a	DET
inlawrev-2332	79	17	taxpayer	taxpayer	NOUN
inlawrev-2332	79	18	's	's	PART
inlawrev-2332	79	19	claim	claim	NOUN
inlawrev-2332	79	20	for	for	ADP
inlawrev-2332	79	21	exemption	exemption	NOUN
inlawrev-2332	79	22	.	.	PUNCT
inlawrev-2332	80	1	18	18	NUM
inlawrev-2332	80	2	the	the	DET
inlawrev-2332	80	3	pollution	pollution	NOUN
inlawrev-2332	80	4	board	board	NOUN
inlawrev-2332	80	5	was	be	AUX
inlawrev-2332	80	6	to	to	PART
inlawrev-2332	80	7	determine	determine	VERB
inlawrev-2332	80	8	whether	whether	SCONJ
inlawrev-2332	80	9	property	property	NOUN
inlawrev-2332	80	10	qualifies	qualifie	NOUN
inlawrev-2332	80	11	for	for	ADP
inlawrev-2332	80	12	the	the	DET
inlawrev-2332	80	13	statutory	statutory	ADJ
inlawrev-2332	80	14	exemption	exemption	NOUN
inlawrev-2332	80	15	after	after	SCONJ
inlawrev-2332	80	16	the	the	DET
inlawrev-2332	80	17	taxpayer	taxpayer	NOUN
inlawrev-2332	80	18	filed	file	VERB
inlawrev-2332	80	19	for	for	ADP
inlawrev-2332	80	20	the	the	DET
inlawrev-2332	80	21	exemption	exemption	NOUN
inlawrev-2332	80	22	with	with	ADP
inlawrev-2332	80	23	the	the	DET
inlawrev-2332	80	24	appropriate	appropriate	ADJ
inlawrev-2332	80	25	township	township	NOUN
inlawrev-2332	80	26	assessor	assessor	NOUN
inlawrev-2332	80	27	and	and	CCONJ
inlawrev-2332	80	28	notified	notify	VERB
inlawrev-2332	80	29	the	the	DET
inlawrev-2332	80	30	pollution	pollution	NOUN
inlawrev-2332	80	31	board	board	NOUN
inlawrev-2332	80	32	of	of	ADP
inlawrev-2332	80	33	the	the	DET
inlawrev-2332	80	34	claim	claim	NOUN
inlawrev-2332	80	35	.	.	PUNCT
inlawrev-2332	81	1	the	the	DET
inlawrev-2332	81	2	statute	statute	NOUN
inlawrev-2332	81	3	required	require	VERB
inlawrev-2332	81	4	the	the	DET
inlawrev-2332	81	5	assessor	assessor	NOUN
inlawrev-2332	81	6	to	to	PART
inlawrev-2332	81	7	follow	follow	VERB
inlawrev-2332	81	8	the	the	DET
inlawrev-2332	81	9	pollution	pollution	NOUN
inlawrev-2332	81	10	board	board	NOUN
inlawrev-2332	81	11	's	's	PART
inlawrev-2332	81	12	determination	determination	NOUN
inlawrev-2332	81	13	in	in	ADP
inlawrev-2332	81	14	allowing	allow	VERB
inlawrev-2332	81	15	or	or	CCONJ
inlawrev-2332	81	16	denying	deny	VERB
inlawrev-2332	81	17	the	the	DET
inlawrev-2332	81	18	claim	claim	NOUN
inlawrev-2332	81	19	for	for	ADP
inlawrev-2332	81	20	exemption	exemption	NOUN
inlawrev-2332	81	21	.	.	PUNCT
inlawrev-2332	82	1	as	as	SCONJ
inlawrev-2332	82	2	noted	note	VERB
inlawrev-2332	82	3	in	in	ADP
inlawrev-2332	82	4	levy	levy	NOUN
inlawrev-2332	82	5	:	:	PUNCT
inlawrev-2332	82	6	"	"	PUNCT
inlawrev-2332	82	7	the	the	DET
inlawrev-2332	82	8	statute	statute	NOUN
inlawrev-2332	82	9	.	.	PUNCT
inlawrev-2332	82	10	.	.	PUNCT
inlawrev-2332	82	11	.	.	PUNCT
inlawrev-2332	83	1	delegates	delegate	VERB
inlawrev-2332	83	2	the	the	DET
inlawrev-2332	83	3	technical	technical	ADJ
inlawrev-2332	83	4	determination	determination	NOUN
inlawrev-2332	83	5	to	to	ADP
inlawrev-2332	83	6	the	the	DET
inlawrev-2332	83	7	expertise	expertise	NOUN
inlawrev-2332	83	8	of	of	ADP
inlawrev-2332	83	9	the	the	DET
inlawrev-2332	83	10	stream	stream	NOUN
inlawrev-2332	83	11	pollution	pollution	PROPN
inlawrev-2332	83	12	control	control	PROPN
inlawrev-2332	83	13	board	board	PROPN
inlawrev-2332	83	14	.	.	PUNCT
inlawrev-2332	83	15	"	"	PUNCT
inlawrev-2332	84	1	19	19	NUM
inlawrev-2332	84	2	in	in	ADP
inlawrev-2332	84	3	levy	levy	NOUN
inlawrev-2332	84	4	,	,	PUNCT
inlawrev-2332	84	5	the	the	DET
inlawrev-2332	84	6	attack	attack	NOUN
inlawrev-2332	84	7	on	on	ADP
inlawrev-2332	84	8	the	the	DET
inlawrev-2332	84	9	statute	statute	NOUN
inlawrev-2332	84	10	was	be	AUX
inlawrev-2332	84	11	based	base	VERB
inlawrev-2332	84	12	on	on	ADP
inlawrev-2332	84	13	the	the	DET
inlawrev-2332	84	14	argument	argument	NOUN
inlawrev-2332	84	15	that	that	SCONJ
inlawrev-2332	84	16	,	,	PUNCT
inlawrev-2332	84	17	if	if	SCONJ
inlawrev-2332	84	18	the	the	DET
inlawrev-2332	84	19	tax	tax	NOUN
inlawrev-2332	84	20	board	board	NOUN
inlawrev-2332	84	21	could	could	AUX
inlawrev-2332	84	22	not	not	PART
inlawrev-2332	84	23	review	review	VERB
inlawrev-2332	84	24	and	and	CCONJ
inlawrev-2332	84	25	reverse	reverse	VERB
inlawrev-2332	84	26	a	a	DET
inlawrev-2332	84	27	pollution	pollution	NOUN
inlawrev-2332	84	28	board	board	NOUN
inlawrev-2332	84	29	's	's	PART
inlawrev-2332	84	30	determination	determination	NOUN
inlawrev-2332	84	31	,	,	PUNCT
inlawrev-2332	84	32	the	the	DET
inlawrev-2332	84	33	statute	statute	NOUN
inlawrev-2332	84	34	would	would	AUX
inlawrev-2332	84	35	amount	amount	VERB
inlawrev-2332	84	36	to	to	ADP
inlawrev-2332	84	37	an	an	DET
inlawrev-2332	84	38	unconstitutional	unconstitutional	ADJ
inlawrev-2332	84	39	delegation	delegation	NOUN
inlawrev-2332	84	40	of	of	ADP
inlawrev-2332	84	41	the	the	DET
inlawrev-2332	84	42	state	state	NOUN
inlawrev-2332	84	43	taxing	tax	VERB
inlawrev-2332	84	44	authority	authority	NOUN
inlawrev-2332	84	45	to	to	ADP
inlawrev-2332	84	46	the	the	DET
inlawrev-2332	84	47	pollution	pollution	NOUN
inlawrev-2332	84	48	board.20	board.20	NOUN
inlawrev-2332	84	49	the	the	DET
inlawrev-2332	84	50	argument	argument	NOUN
inlawrev-2332	84	51	was	be	AUX
inlawrev-2332	84	52	"	"	PUNCT
inlawrev-2332	84	53	[	[	X
inlawrev-2332	84	54	s]ince	s]ince	NOUN
inlawrev-2332	84	55	the	the	DET
inlawrev-2332	84	56	legislature	legislature	NOUN
inlawrev-2332	84	57	delegated	delegate	VERB
inlawrev-2332	84	58	to	to	ADP
inlawrev-2332	84	59	the	the	DET
inlawrev-2332	84	60	tax	tax	NOUN
inlawrev-2332	84	61	board	board	NOUN
inlawrev-2332	84	62	the	the	DET
inlawrev-2332	84	63	administrative	administrative	ADJ
inlawrev-2332	84	64	duties	duty	NOUN
inlawrev-2332	84	65	of	of	ADP
inlawrev-2332	84	66	construing	construe	VERB
inlawrev-2332	84	67	the	the	DET
inlawrev-2332	84	68	tax	tax	NOUN
inlawrev-2332	84	69	laws	law	NOUN
inlawrev-2332	84	70	of	of	ADP
inlawrev-2332	84	71	the	the	DET
inlawrev-2332	84	72	state	state	NOUN
inlawrev-2332	84	73	and	and	CCONJ
inlawrev-2332	84	74	seeing	see	VERB
inlawrev-2332	84	75	that	that	SCONJ
inlawrev-2332	84	76	all	all	DET
inlawrev-2332	84	77	assessments	assessment	NOUN
inlawrev-2332	84	78	of	of	ADP
inlawrev-2332	84	79	property	property	NOUN
inlawrev-2332	84	80	are	be	AUX
inlawrev-2332	84	81	made	make	VERB
inlawrev-2332	84	82	according	accord	VERB
inlawrev-2332	84	83	to	to	ADP
inlawrev-2332	84	84	law	law	NOUN
inlawrev-2332	84	85	,	,	PUNCT
inlawrev-2332	84	86	the	the	DET
inlawrev-2332	84	87	tax	tax	NOUN
inlawrev-2332	84	88	board	board	NOUN
inlawrev-2332	84	89	must	must	AUX
inlawrev-2332	84	90	also	also	ADV
inlawrev-2332	84	91	have	have	VERB
inlawrev-2332	84	92	the	the	DET
inlawrev-2332	84	93	power	power	NOUN
inlawrev-2332	84	94	to	to	PART
inlawrev-2332	84	95	make	make	VERB
inlawrev-2332	84	96	an	an	DET
inlawrev-2332	84	97	independent	independent	ADJ
inlawrev-2332	84	98	decision	decision	NOUN
inlawrev-2332	84	99	as	as	ADP
inlawrev-2332	84	100	to	to	ADP
inlawrev-2332	84	101	whether	whether	SCONJ
inlawrev-2332	84	102	certain	certain	ADJ
inlawrev-2332	84	103	property	property	NOUN
inlawrev-2332	84	104	satisfies	satisfy	VERB
inlawrev-2332	84	105	the	the	DET
inlawrev-2332	84	106	definition	definition	NOUN
inlawrev-2332	84	107	of	of	ADP
inlawrev-2332	84	108	an	an	DET
inlawrev-2332	84	109	industrial	industrial	ADJ
inlawrev-2332	84	110	waste	waste	NOUN
inlawrev-2332	84	111	control	control	PROPN
inlawrev-2332	84	112	facility	facility	NOUN
inlawrev-2332	84	113	.	.	PUNCT
inlawrev-2332	84	114	"	"	PUNCT
inlawrev-2332	85	1	21	21	NUM
inlawrev-2332	85	2	the	the	DET
inlawrev-2332	85	3	court	court	NOUN
inlawrev-2332	85	4	made	make	VERB
inlawrev-2332	85	5	short	short	ADJ
inlawrev-2332	85	6	shrift	shrift	NOUN
inlawrev-2332	85	7	of	of	ADP
inlawrev-2332	85	8	this	this	DET
inlawrev-2332	85	9	argument	argument	NOUN
inlawrev-2332	85	10	,	,	PUNCT
inlawrev-2332	85	11	finding	find	VERB
inlawrev-2332	85	12	that	that	SCONJ
inlawrev-2332	85	13	the	the	DET
inlawrev-2332	85	14	delegation	delegation	NOUN
inlawrev-2332	85	15	of	of	ADP
inlawrev-2332	85	16	taxing	tax	VERB
inlawrev-2332	85	17	duties	duty	NOUN
inlawrev-2332	85	18	to	to	ADP
inlawrev-2332	85	19	the	the	DET
inlawrev-2332	85	20	tax	tax	NOUN
inlawrev-2332	85	21	board	board	NOUN
inlawrev-2332	85	22	did	do	AUX
inlawrev-2332	85	23	not	not	PART
inlawrev-2332	85	24	preclude	preclude	VERB
inlawrev-2332	85	25	the	the	DET
inlawrev-2332	85	26	legislature	legislature	NOUN
inlawrev-2332	85	27	from	from	ADP
inlawrev-2332	85	28	delegating	delegate	VERB
inlawrev-2332	85	29	a	a	DET
inlawrev-2332	85	30	specific	specific	ADJ
inlawrev-2332	85	31	factual	factual	ADJ
inlawrev-2332	85	32	determination	determination	NOUN
inlawrev-2332	85	33	to	to	ADP
inlawrev-2332	85	34	an	an	DET
inlawrev-2332	85	35	agency	agency	NOUN
inlawrev-2332	85	36	which	which	PRON
inlawrev-2332	85	37	possessed	possess	VERB
inlawrev-2332	85	38	the	the	DET
inlawrev-2332	85	39	technical	technical	ADJ
inlawrev-2332	85	40	expertise	expertise	NOUN
inlawrev-2332	85	41	necessary	necessary	ADJ
inlawrev-2332	85	42	for	for	ADP
inlawrev-2332	85	43	making	make	VERB
inlawrev-2332	85	44	such	such	ADJ
inlawrev-2332	85	45	specific	specific	ADJ
inlawrev-2332	85	46	factual	factual	ADJ
inlawrev-2332	85	47	determination.22	determination.22	NOUN
inlawrev-2332	85	48	the	the	DET
inlawrev-2332	85	49	validity	validity	NOUN
inlawrev-2332	85	50	of	of	ADP
inlawrev-2332	85	51	the	the	DET
inlawrev-2332	85	52	indiana	indiana	PROPN
inlawrev-2332	85	53	aircraft	aircraft	PROPN
inlawrev-2332	85	54	excise	excise	PROPN
inlawrev-2332	85	55	tax	tax	NOUN
inlawrev-2332	85	56	act	act	NOUN
inlawrev-2332	85	57	of	of	ADP
inlawrev-2332	85	58	1975	1975	NUM
inlawrev-2332	85	59	,	,	PUNCT
inlawrev-2332	85	60	indiana	indiana	PROPN
inlawrev-2332	85	61	code	code	PROPN
inlawrev-2332	85	62	section	section	NOUN
inlawrev-2332	85	63	6	6	NUM
inlawrev-2332	85	64	-	-	SYM
inlawrev-2332	85	65	6	6	NUM
inlawrev-2332	85	66	-	-	PUNCT
inlawrev-2332	85	67	6.5	6.5	NUM
inlawrev-2332	85	68	-	-	PUNCT
inlawrev-2332	85	69	1	1	NUM
inlawrev-2332	85	70	to	to	ADP
inlawrev-2332	85	71	2223	2223	NUM
inlawrev-2332	85	72	was	be	AUX
inlawrev-2332	85	73	upheld	uphold	VERB
inlawrev-2332	85	74	over	over	ADP
inlawrev-2332	85	75	multi	multi	ADJ
inlawrev-2332	85	76	-	-	ADJ
inlawrev-2332	85	77	pronged	pronged	ADJ
inlawrev-2332	85	78	state	state	NOUN
inlawrev-2332	85	79	and	and	CCONJ
inlawrev-2332	85	80	federal	federal	ADJ
inlawrev-2332	85	81	constitutional	constitutional	ADJ
inlawrev-2332	85	82	challenges	challenge	NOUN
inlawrev-2332	85	83	by	by	ADP
inlawrev-2332	85	84	the	the	DET
inlawrev-2332	85	85	indiana	indiana	PROPN
inlawrev-2332	85	86	supreme	supreme	PROPN
inlawrev-2332	85	87	court	court	PROPN
inlawrev-2332	85	88	in	in	ADP
inlawrev-2332	85	89	indiana	indiana	PROPN
inlawrev-2332	85	90	aeronautics	aeronautics	PROPN
inlawrev-2332	85	91	commission	commission	PROPN
inlawrev-2332	85	92	v.	v.	PROPN
inlawrev-2332	85	93	ambassadair	ambassadair	PROPN
inlawrev-2332	85	94	,	,	PUNCT
inlawrev-2332	85	95	inc	inc	PROPN
inlawrev-2332	85	96	.	.	PROPN
inlawrev-2332	85	97	24	24	NUM
inlawrev-2332	85	98	this	this	DET
inlawrev-2332	85	99	tax	tax	NOUN
inlawrev-2332	85	100	removes	remove	VERB
inlawrev-2332	85	101	the	the	DET
inlawrev-2332	85	102	property	property	NOUN
inlawrev-2332	85	103	tax	tax	NOUN
inlawrev-2332	85	104	burden	burden	NOUN
inlawrev-2332	85	105	from	from	ADP
inlawrev-2332	85	106	aircraft	aircraft	NOUN
inlawrev-2332	85	107	and	and	CCONJ
inlawrev-2332	85	108	imposes	impose	VERB
inlawrev-2332	85	109	an	an	DET
inlawrev-2332	85	110	excise	excise	NOUN
inlawrev-2332	85	111	tax	tax	NOUN
inlawrev-2332	85	112	on	on	ADP
inlawrev-2332	85	113	aircraft	aircraft	NOUN
inlawrev-2332	85	114	based	base	VERB
inlawrev-2332	85	115	upon	upon	SCONJ
inlawrev-2332	85	116	the	the	DET
inlawrev-2332	85	117	age	age	NOUN
inlawrev-2332	85	118	,	,	PUNCT
inlawrev-2332	85	119	maximum	maximum	ADJ
inlawrev-2332	85	120	landing	landing	NOUN
inlawrev-2332	85	121	weight	weight	NOUN
inlawrev-2332	85	122	,	,	PUNCT
inlawrev-2332	85	123	and	and	CCONJ
inlawrev-2332	85	124	classification	classification	NOUN
inlawrev-2332	85	125	.	.	PUNCT
inlawrev-2332	86	1	in	in	ADP
inlawrev-2332	86	2	ambassadair	ambassadair	NOUN
inlawrev-2332	86	3	,	,	PUNCT
inlawrev-2332	86	4	the	the	DET
inlawrev-2332	86	5	burden	burden	NOUN
inlawrev-2332	86	6	imposed	impose	VERB
inlawrev-2332	86	7	by	by	ADP
inlawrev-2332	86	8	the	the	DET
inlawrev-2332	86	9	excise	excise	NOUN
inlawrev-2332	86	10	tax	tax	NOUN
inlawrev-2332	86	11	,	,	PUNCT
inlawrev-2332	86	12	on	on	ADP
inlawrev-2332	86	13	airplanes	airplane	NOUN
inlawrev-2332	86	14	owned	own	VERB
inlawrev-2332	86	15	by	by	ADP
inlawrev-2332	86	16	the	the	DET
inlawrev-2332	86	17	two	two	NUM
inlawrev-2332	86	18	travel	travel	NOUN
inlawrev-2332	86	19	clubs	club	NOUN
inlawrev-2332	86	20	,	,	PUNCT
inlawrev-2332	86	21	was	be	AUX
inlawrev-2332	86	22	nearly	nearly	ADV
inlawrev-2332	86	23	twice	twice	DET
inlawrev-2332	86	24	what	what	PRON
inlawrev-2332	86	25	it	it	PRON
inlawrev-2332	86	26	would	would	AUX
inlawrev-2332	86	27	have	have	AUX
inlawrev-2332	86	28	been	be	AUX
inlawrev-2332	86	29	had	have	VERB
inlawrev-2332	86	30	the	the	DET
inlawrev-2332	86	31	property	property	NOUN
inlawrev-2332	86	32	tax	tax	NOUN
inlawrev-2332	86	33	been	be	AUX
inlawrev-2332	86	34	applicable	applicable	ADJ
inlawrev-2332	86	35	.	.	PUNCT
inlawrev-2332	87	1	the	the	DET
inlawrev-2332	87	2	challenge	challenge	NOUN
inlawrev-2332	87	3	to	to	ADP
inlawrev-2332	87	4	the	the	DET
inlawrev-2332	87	5	tax	tax	NOUN
inlawrev-2332	87	6	structure	structure	NOUN
inlawrev-2332	87	7	was	be	AUX
inlawrev-2332	87	8	based	base	VERB
inlawrev-2332	87	9	upon	upon	SCONJ
inlawrev-2332	87	10	article	article	NOUN
inlawrev-2332	87	11	17365	17365	NUM
inlawrev-2332	87	12	n.e.2d	n.e.2d	NOUN
inlawrev-2332	87	13	796	796	NUM
inlawrev-2332	87	14	(	(	PUNCT
inlawrev-2332	87	15	ind	ind	NOUN
inlawrev-2332	87	16	.	.	PUNCT
inlawrev-2332	88	1	ct	ct	PROPN
inlawrev-2332	88	2	.	.	PUNCT
inlawrev-2332	89	1	app	app	PROPN
inlawrev-2332	89	2	.	.	PROPN
inlawrev-2332	89	3	1977	1977	NUM
inlawrev-2332	89	4	)	)	PUNCT
inlawrev-2332	89	5	.	.	PUNCT
inlawrev-2332	90	1	18	18	NUM
inlawrev-2332	90	2	ind	ind	NOUN
inlawrev-2332	90	3	.	.	PUNCT
inlawrev-2332	91	1	code	code	PROPN
inlawrev-2332	91	2	§	§	PROPN
inlawrev-2332	91	3	6	6	NUM
inlawrev-2332	91	4	-	-	SYM
inlawrev-2332	91	5	1	1	NUM
inlawrev-2332	91	6	-	-	PUNCT
inlawrev-2332	91	7	8	8	NUM
inlawrev-2332	91	8	-	-	SYM
inlawrev-2332	91	9	3	3	NUM
inlawrev-2332	91	10	(	(	PUNCT
inlawrev-2332	91	11	repealed	repeal	VERB
inlawrev-2332	91	12	1975	1975	NUM
inlawrev-2332	91	13	)	)	PUNCT
inlawrev-2332	91	14	.	.	PUNCT
inlawrev-2332	92	1	19365	19365	NUM
inlawrev-2332	92	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	92	3	at	at	ADP
inlawrev-2332	92	4	800	800	NUM
inlawrev-2332	92	5	.	.	NOUN
inlawrev-2332	92	6	20i	20i	NOUN
inlawrev-2332	92	7	&	&	CCONJ
inlawrev-2332	92	8	at	at	ADP
inlawrev-2332	92	9	801	801	NUM
inlawrev-2332	92	10	.	.	PUNCT
inlawrev-2332	93	1	21	21	NUM
inlawrev-2332	94	1	i	i	PRON
inlawrev-2332	94	2	d.	d.	PROPN
inlawrev-2332	94	3	22	22	NUM
inlawrev-2332	95	1	i	i	PRON
inlawrev-2332	95	2	<	<	X
inlawrev-2332	95	3	l	l	PROPN
inlawrev-2332	95	4	23	23	NUM
inlawrev-2332	95	5	ind	ind	NOUN
inlawrev-2332	95	6	.	.	PUNCT
inlawrev-2332	96	1	code	code	PROPN
inlawrev-2332	96	2	§	§	PROPN
inlawrev-2332	96	3	§	§	PROPN
inlawrev-2332	96	4	6	6	NUM
inlawrev-2332	96	5	-	-	SYM
inlawrev-2332	96	6	6	6	NUM
inlawrev-2332	96	7	-	-	PUNCT
inlawrev-2332	96	8	6.5	6.5	NUM
inlawrev-2332	96	9	-	-	SYM
inlawrev-2332	96	10	1	1	NUM
inlawrev-2332	96	11	to	to	ADP
inlawrev-2332	96	12	22	22	NUM
inlawrev-2332	96	13	(	(	PUNCT
inlawrev-2332	96	14	supp	supp	PROPN
inlawrev-2332	96	15	.	.	PUNCT
inlawrev-2332	97	1	1978	1978	NUM
inlawrev-2332	97	2	)	)	PUNCT
inlawrev-2332	97	3	.	.	PUNCT
inlawrev-2332	98	1	24368	24368	NUM
inlawrev-2332	98	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	98	3	1340	1340	NUM
inlawrev-2332	98	4	(	(	PUNCT
inlawrev-2332	98	5	ind	ind	NOUN
inlawrev-2332	98	6	.	.	PUNCT
inlawrev-2332	98	7	1977	1977	NUM
inlawrev-2332	98	8	)	)	PUNCT
inlawrev-2332	98	9	,	,	PUNCT
inlawrev-2332	98	10	cert	cert	NOUN
inlawrev-2332	98	11	,	,	PUNCT
inlawrev-2332	98	12	denied	deny	VERB
inlawrev-2332	98	13	sub	sub	PROPN
inlawrev-2332	98	14	nom	nom	PROPN
inlawrev-2332	98	15	.	.	PROPN
inlawrev-2332	98	16	,	,	PUNCT
inlawrev-2332	98	17	four	four	NUM
inlawrev-2332	98	18	winds	wind	NOUN
inlawrev-2332	98	19	,	,	PUNCT
inlawrev-2332	98	20	inc	inc	PROPN
inlawrev-2332	98	21	.	.	PROPN
inlawrev-2332	98	22	,	,	PUNCT
inlawrev-2332	98	23	v.	v.	PROPN
inlawrev-2332	98	24	indiana	indiana	PROPN
inlawrev-2332	98	25	aeronautics	aeronautics	PROPN
inlawrev-2332	98	26	comm'n	comm'n	PROPN
inlawrev-2332	98	27	,	,	PUNCT
inlawrev-2332	98	28	98	98	NUM
inlawrev-2332	98	29	s.	s.	PROPN
inlawrev-2332	98	30	ct	ct	PROPN
inlawrev-2332	98	31	.	.	PROPN
inlawrev-2332	98	32	2235	2235	NUM
inlawrev-2332	98	33	(	(	PUNCT
inlawrev-2332	98	34	1978	1978	NUM
inlawrev-2332	98	35	)	)	PUNCT
inlawrev-2332	98	36	.	.	PUNCT
inlawrev-2332	99	1	324	324	NUM
inlawrev-2332	99	2	indiana	indiana	PROPN
inlawrev-2332	99	3	law	law	PROPN
inlawrev-2332	99	4	review	review	NOUN
inlawrev-2332	99	5	[	[	X
inlawrev-2332	99	6	vol	vol	NOUN
inlawrev-2332	99	7	.	.	PUNCT
inlawrev-2332	99	8	12:320	12:320	NUM
inlawrev-2332	99	9	4	4	NUM
inlawrev-2332	99	10	,	,	PUNCT
inlawrev-2332	99	11	section	section	NOUN
inlawrev-2332	99	12	23	23	NUM
inlawrev-2332	99	13	of	of	ADP
inlawrev-2332	99	14	indiana	indiana	PROPN
inlawrev-2332	99	15	constitution	constitution	PROPN
inlawrev-2332	99	16	(	(	PUNCT
inlawrev-2332	99	17	equal	equal	ADJ
inlawrev-2332	99	18	privileges	privilege	NOUN
inlawrev-2332	99	19	)	)	PUNCT
inlawrev-2332	99	20	and	and	CCONJ
inlawrev-2332	99	21	the	the	DET
inlawrev-2332	99	22	equal	equal	ADJ
inlawrev-2332	99	23	protection	protection	NOUN
inlawrev-2332	99	24	and	and	CCONJ
inlawrev-2332	99	25	due	due	ADJ
inlawrev-2332	99	26	process	process	NOUN
inlawrev-2332	99	27	clauses	clause	NOUN
inlawrev-2332	99	28	of	of	ADP
inlawrev-2332	99	29	the	the	DET
inlawrev-2332	99	30	fourteenth	fourteenth	ADJ
inlawrev-2332	99	31	amendment	amendment	NOUN
inlawrev-2332	99	32	to	to	ADP
inlawrev-2332	99	33	the	the	DET
inlawrev-2332	99	34	united	united	PROPN
inlawrev-2332	99	35	states	states	PROPN
inlawrev-2332	99	36	constitution	constitution	NOUN
inlawrev-2332	99	37	.	.	PUNCT
inlawrev-2332	100	1	in	in	ADP
inlawrev-2332	100	2	relating	relate	VERB
inlawrev-2332	100	3	the	the	DET
inlawrev-2332	100	4	equal	equal	ADJ
inlawrev-2332	100	5	protection	protection	NOUN
inlawrev-2332	100	6	and	and	CCONJ
inlawrev-2332	100	7	due	due	ADJ
inlawrev-2332	100	8	process	process	NOUN
inlawrev-2332	100	9	issues	issue	NOUN
inlawrev-2332	100	10	to	to	ADP
inlawrev-2332	100	11	state	state	NOUN
inlawrev-2332	100	12	taxation	taxation	NOUN
inlawrev-2332	100	13	,	,	PUNCT
inlawrev-2332	100	14	the	the	DET
inlawrev-2332	100	15	court	court	NOUN
inlawrev-2332	100	16	said	say	VERB
inlawrev-2332	100	17	those	those	DET
inlawrev-2332	100	18	constitutional	constitutional	ADJ
inlawrev-2332	100	19	concepts	concept	NOUN
inlawrev-2332	100	20	:	:	PUNCT
inlawrev-2332	100	21	(	(	PUNCT
inlawrev-2332	100	22	1	1	X
inlawrev-2332	100	23	)	)	PUNCT
inlawrev-2332	100	24	impose	impose	VERB
inlawrev-2332	100	25	no	no	DET
inlawrev-2332	100	26	specific	specific	ADJ
inlawrev-2332	100	27	limitation	limitation	NOUN
inlawrev-2332	100	28	on	on	ADP
inlawrev-2332	100	29	the	the	DET
inlawrev-2332	100	30	power	power	NOUN
inlawrev-2332	100	31	of	of	ADP
inlawrev-2332	100	32	the	the	DET
inlawrev-2332	100	33	states	state	NOUN
inlawrev-2332	100	34	to	to	PART
inlawrev-2332	100	35	make	make	VERB
inlawrev-2332	100	36	classifications	classification	NOUN
inlawrev-2332	100	37	for	for	ADP
inlawrev-2332	100	38	tax	tax	NOUN
inlawrev-2332	100	39	purposes	purpose	NOUN
inlawrev-2332	100	40	other	other	ADJ
inlawrev-2332	100	41	than	than	SCONJ
inlawrev-2332	100	42	to	to	PART
inlawrev-2332	100	43	prohibit	prohibit	VERB
inlawrev-2332	100	44	arbitrary	arbitrary	ADJ
inlawrev-2332	100	45	classifications	classification	NOUN
inlawrev-2332	100	46	,	,	PUNCT
inlawrev-2332	100	47	(	(	PUNCT
inlawrev-2332	100	48	2	2	X
inlawrev-2332	100	49	)	)	PUNCT
inlawrev-2332	100	50	require	require	VERB
inlawrev-2332	100	51	the	the	DET
inlawrev-2332	100	52	maintenance	maintenance	NOUN
inlawrev-2332	100	53	of	of	ADP
inlawrev-2332	100	54	no	no	DET
inlawrev-2332	100	55	particular	particular	ADJ
inlawrev-2332	100	56	scheme	scheme	NOUN
inlawrev-2332	100	57	of	of	ADP
inlawrev-2332	100	58	property	property	NOUN
inlawrev-2332	100	59	or	or	CCONJ
inlawrev-2332	100	60	excise	excise	NOUN
inlawrev-2332	100	61	taxes	taxis	NOUN
inlawrev-2332	100	62	,	,	PUNCT
inlawrev-2332	100	63	and	and	CCONJ
inlawrev-2332	100	64	(	(	PUNCT
inlawrev-2332	100	65	3	3	X
inlawrev-2332	100	66	)	)	PUNCT
inlawrev-2332	100	67	impose	impose	VERB
inlawrev-2332	100	68	no	no	DET
inlawrev-2332	100	69	particular	particular	ADJ
inlawrev-2332	100	70	classification	classification	NOUN
inlawrev-2332	100	71	requirements.25	requirements.25	NOUN
inlawrev-2332	101	1	the	the	DET
inlawrev-2332	101	2	court	court	NOUN
inlawrev-2332	101	3	noted	note	VERB
inlawrev-2332	101	4	that	that	SCONJ
inlawrev-2332	101	5	the	the	DET
inlawrev-2332	101	6	state	state	NOUN
inlawrev-2332	101	7	constitutional	constitutional	ADJ
inlawrev-2332	101	8	requirement	requirement	NOUN
inlawrev-2332	101	9	of	of	ADP
inlawrev-2332	101	10	equality	equality	NOUN
inlawrev-2332	101	11	in	in	ADP
inlawrev-2332	101	12	property	property	NOUN
inlawrev-2332	101	13	taxation26	taxation26	NOUN
inlawrev-2332	101	14	was	be	AUX
inlawrev-2332	101	15	not	not	PART
inlawrev-2332	101	16	mandated	mandate	VERB
inlawrev-2332	101	17	by	by	ADP
inlawrev-2332	101	18	federal	federal	ADJ
inlawrev-2332	101	19	equal	equal	ADJ
inlawrev-2332	101	20	protection	protection	NOUN
inlawrev-2332	101	21	.	.	PUNCT
inlawrev-2332	102	1	27	27	NUM
inlawrev-2332	102	2	in	in	ADP
inlawrev-2332	102	3	view	view	NOUN
inlawrev-2332	102	4	of	of	ADP
inlawrev-2332	102	5	the	the	DET
inlawrev-2332	102	6	principal	principal	NOUN
inlawrev-2332	102	7	that	that	PRON
inlawrev-2332	102	8	equal	equal	ADJ
inlawrev-2332	102	9	protection	protection	NOUN
inlawrev-2332	102	10	neither	neither	CCONJ
inlawrev-2332	102	11	condemns	condemn	VERB
inlawrev-2332	102	12	nor	nor	CCONJ
inlawrev-2332	102	13	approves	approve	VERB
inlawrev-2332	102	14	specific	specific	ADJ
inlawrev-2332	102	15	criteria	criterion	NOUN
inlawrev-2332	102	16	for	for	ADP
inlawrev-2332	102	17	tax	tax	NOUN
inlawrev-2332	102	18	classifications	classification	NOUN
inlawrev-2332	102	19	in	in	ADP
inlawrev-2332	102	20	the	the	DET
inlawrev-2332	102	21	abstract	abstract	ADJ
inlawrev-2332	102	22	but	but	CCONJ
inlawrev-2332	102	23	,	,	PUNCT
inlawrev-2332	102	24	rather	rather	ADV
inlawrev-2332	102	25	,	,	PUNCT
inlawrev-2332	102	26	must	must	AUX
inlawrev-2332	102	27	be	be	AUX
inlawrev-2332	102	28	measured	measure	VERB
inlawrev-2332	102	29	in	in	ADP
inlawrev-2332	102	30	context	context	NOUN
inlawrev-2332	102	31	,	,	PUNCT
inlawrev-2332	102	32	the	the	DET
inlawrev-2332	102	33	court	court	NOUN
inlawrev-2332	102	34	found	find	VERB
inlawrev-2332	102	35	that	that	SCONJ
inlawrev-2332	102	36	the	the	DET
inlawrev-2332	102	37	aircraft	aircraft	NOUN
inlawrev-2332	102	38	excise	excise	NOUN
inlawrev-2332	102	39	tax	tax	NOUN
inlawrev-2332	102	40	"	"	PUNCT
inlawrev-2332	102	41	is	be	AUX
inlawrev-2332	102	42	not	not	PART
inlawrev-2332	102	43	invalid	invalid	ADJ
inlawrev-2332	102	44	as	as	ADP
inlawrev-2332	102	45	a	a	DET
inlawrev-2332	102	46	denial	denial	NOUN
inlawrev-2332	102	47	of	of	ADP
inlawrev-2332	102	48	equal	equal	ADJ
inlawrev-2332	102	49	protection	protection	NOUN
inlawrev-2332	102	50	simply	simply	ADV
inlawrev-2332	102	51	because	because	SCONJ
inlawrev-2332	102	52	it	it	PRON
inlawrev-2332	102	53	utilizes	utilize	VERB
inlawrev-2332	102	54	the	the	DET
inlawrev-2332	102	55	criteria	criterion	NOUN
inlawrev-2332	102	56	of	of	ADP
inlawrev-2332	102	57	age	age	NOUN
inlawrev-2332	102	58	and	and	CCONJ
inlawrev-2332	102	59	maximum	maximum	ADJ
inlawrev-2332	102	60	landing	landing	NOUN
inlawrev-2332	102	61	weight	weight	NOUN
inlawrev-2332	102	62	,	,	PUNCT
inlawrev-2332	102	63	or	or	CCONJ
inlawrev-2332	102	64	simply	simply	ADV
inlawrev-2332	102	65	because	because	SCONJ
inlawrev-2332	102	66	it	it	PRON
inlawrev-2332	102	67	may	may	AUX
inlawrev-2332	102	68	not	not	PART
inlawrev-2332	102	69	utilize	utilize	VERB
inlawrev-2332	102	70	value	value	NOUN
inlawrev-2332	102	71	,	,	PUNCT
inlawrev-2332	102	72	as	as	SCONJ
inlawrev-2332	102	73	none	none	NOUN
inlawrev-2332	102	74	of	of	ADP
inlawrev-2332	102	75	these	these	DET
inlawrev-2332	102	76	three	three	NUM
inlawrev-2332	102	77	criteria	criterion	NOUN
inlawrev-2332	102	78	are	be	AUX
inlawrev-2332	102	79	required	require	VERB
inlawrev-2332	102	80	or	or	CCONJ
inlawrev-2332	102	81	rejected	reject	VERB
inlawrev-2332	102	82	,	,	PUNCT
inlawrev-2332	102	83	per	per	X
inlawrev-2332	102	84	se	se	X
inlawrev-2332	102	85	.	.	PUNCT
inlawrev-2332	102	86	"	"	PUNCT
inlawrev-2332	103	1	28	28	NUM
inlawrev-2332	103	2	instead	instead	ADV
inlawrev-2332	103	3	,	,	PUNCT
inlawrev-2332	103	4	the	the	DET
inlawrev-2332	103	5	court	court	NOUN
inlawrev-2332	103	6	proceeded	proceed	VERB
inlawrev-2332	103	7	to	to	PART
inlawrev-2332	103	8	analyze	analyze	VERB
inlawrev-2332	103	9	the	the	DET
inlawrev-2332	103	10	tax	tax	NOUN
inlawrev-2332	103	11	scheme	scheme	NOUN
inlawrev-2332	103	12	as	as	SCONJ
inlawrev-2332	103	13	it	it	PRON
inlawrev-2332	103	14	applied	apply	VERB
inlawrev-2332	103	15	and	and	CCONJ
inlawrev-2332	103	16	proffered	proffer	VERB
inlawrev-2332	103	17	the	the	DET
inlawrev-2332	103	18	legislative	legislative	ADJ
inlawrev-2332	103	19	objectives	objective	NOUN
inlawrev-2332	103	20	for	for	ADP
inlawrev-2332	103	21	the	the	DET
inlawrev-2332	103	22	act	act	NOUN
inlawrev-2332	103	23	:	:	PUNCT
inlawrev-2332	103	24	to	to	PART
inlawrev-2332	103	25	raise	raise	VERB
inlawrev-2332	103	26	revenues	revenue	NOUN
inlawrev-2332	103	27	to	to	PART
inlawrev-2332	103	28	support	support	VERB
inlawrev-2332	103	29	airports	airport	NOUN
inlawrev-2332	103	30	and	and	CCONJ
inlawrev-2332	103	31	governmental	governmental	ADJ
inlawrev-2332	103	32	services	service	NOUN
inlawrev-2332	103	33	rendered	render	VERB
inlawrev-2332	103	34	to	to	ADP
inlawrev-2332	103	35	operational	operational	ADJ
inlawrev-2332	103	36	aircraft	aircraft	NOUN
inlawrev-2332	103	37	and	and	CCONJ
inlawrev-2332	103	38	to	to	PART
inlawrev-2332	103	39	distribute	distribute	VERB
inlawrev-2332	103	40	the	the	DET
inlawrev-2332	103	41	resulting	result	VERB
inlawrev-2332	103	42	tax	tax	NOUN
inlawrev-2332	103	43	burden	burden	NOUN
inlawrev-2332	103	44	upon	upon	SCONJ
inlawrev-2332	103	45	aircraft	aircraft	NOUN
inlawrev-2332	103	46	owners.29	owners.29	NOUN
inlawrev-2332	103	47	distribution	distribution	NOUN
inlawrev-2332	103	48	of	of	ADP
inlawrev-2332	103	49	the	the	DET
inlawrev-2332	103	50	tax	tax	NOUN
inlawrev-2332	103	51	burden	burden	NOUN
inlawrev-2332	103	52	according	accord	VERB
inlawrev-2332	103	53	to	to	ADP
inlawrev-2332	103	54	weight	weight	NOUN
inlawrev-2332	103	55	and	and	CCONJ
inlawrev-2332	103	56	age	age	NOUN
inlawrev-2332	103	57	was	be	AUX
inlawrev-2332	103	58	found	find	VERB
inlawrev-2332	103	59	to	to	PART
inlawrev-2332	103	60	be	be	AUX
inlawrev-2332	103	61	a	a	DET
inlawrev-2332	103	62	reasonable	reasonable	ADJ
inlawrev-2332	103	63	means	mean	NOUN
inlawrev-2332	103	64	of	of	ADP
inlawrev-2332	103	65	accomplishing	accomplish	VERB
inlawrev-2332	103	66	the	the	DET
inlawrev-2332	103	67	legislative	legislative	ADJ
inlawrev-2332	103	68	end.30	end.30	PROPN
inlawrev-2332	103	69	classifying	classify	VERB
inlawrev-2332	103	70	aircraft	aircraft	NOUN
inlawrev-2332	103	71	differently	differently	ADV
inlawrev-2332	103	72	from	from	ADP
inlawrev-2332	103	73	other	other	ADJ
inlawrev-2332	103	74	property	property	NOUN
inlawrev-2332	103	75	for	for	ADP
inlawrev-2332	103	76	purposes	purpose	NOUN
inlawrev-2332	103	77	of	of	ADP
inlawrev-2332	103	78	taxation	taxation	NOUN
inlawrev-2332	103	79	was	be	AUX
inlawrev-2332	103	80	,	,	PUNCT
inlawrev-2332	103	81	then	then	ADV
inlawrev-2332	103	82	,	,	PUNCT
inlawrev-2332	103	83	not	not	PART
inlawrev-2332	103	84	offensive	offensive	ADJ
inlawrev-2332	103	85	to	to	ADP
inlawrev-2332	103	86	the	the	DET
inlawrev-2332	103	87	equal	equal	ADJ
inlawrev-2332	103	88	protection	protection	NOUN
inlawrev-2332	103	89	clause	clause	NOUN
inlawrev-2332	103	90	.	.	PUNCT
inlawrev-2332	104	1	the	the	DET
inlawrev-2332	104	2	other	other	ADJ
inlawrev-2332	104	3	prong	prong	NOUN
inlawrev-2332	104	4	of	of	ADP
inlawrev-2332	104	5	the	the	DET
inlawrev-2332	104	6	equal	equal	ADJ
inlawrev-2332	104	7	protection	protection	NOUN
inlawrev-2332	104	8	attack	attack	NOUN
inlawrev-2332	104	9	was	be	AUX
inlawrev-2332	104	10	directed	direct	VERB
inlawrev-2332	104	11	at	at	ADP
inlawrev-2332	104	12	two	two	NUM
inlawrev-2332	104	13	exemptions	exemption	NOUN
inlawrev-2332	104	14	in	in	ADP
inlawrev-2332	104	15	the	the	DET
inlawrev-2332	104	16	aircraft	aircraft	NOUN
inlawrev-2332	104	17	excise	excise	NOUN
inlawrev-2332	104	18	tax	tax	NOUN
inlawrev-2332	104	19	act	act	PROPN
inlawrev-2332	104	20	.	.	PUNCT
inlawrev-2332	105	1	those	those	DET
inlawrev-2332	105	2	provisions	provision	NOUN
inlawrev-2332	105	3	exempted	exempt	VERB
inlawrev-2332	105	4	regularly	regularly	ADV
inlawrev-2332	105	5	scheduled	schedule	VERB
inlawrev-2332	105	6	airlines	airline	NOUN
inlawrev-2332	105	7	and	and	CCONJ
inlawrev-2332	105	8	granted	grant	VERB
inlawrev-2332	105	9	a	a	DET
inlawrev-2332	105	10	temporary	temporary	ADJ
inlawrev-2332	105	11	threeyear	threeyear	NOUN
inlawrev-2332	105	12	tax	tax	NOUN
inlawrev-2332	105	13	reduction	reduction	NOUN
inlawrev-2332	105	14	in	in	ADP
inlawrev-2332	105	15	the	the	DET
inlawrev-2332	105	16	case	case	NOUN
inlawrev-2332	105	17	of	of	ADP
inlawrev-2332	105	18	aircraft	aircraft	NOUN
inlawrev-2332	105	19	assessed	assess	VERB
inlawrev-2332	105	20	for	for	ADP
inlawrev-2332	105	21	1974	1974	NUM
inlawrev-2332	105	22	property	property	NOUN
inlawrev-2332	105	23	taxes	taxis	NOUN
inlawrev-2332	105	24	payable	payable	ADJ
inlawrev-2332	105	25	in	in	ADP
inlawrev-2332	105	26	1975.31	1975.31	NUM
inlawrev-2332	105	27	concluding	conclude	VERB
inlawrev-2332	105	28	that	that	SCONJ
inlawrev-2332	105	29	"	"	PUNCT
inlawrev-2332	105	30	the	the	DET
inlawrev-2332	105	31	great	great	ADJ
inlawrev-2332	105	32	deference	deference	NOUN
inlawrev-2332	105	33	given	give	VERB
inlawrev-2332	105	34	to	to	ADP
inlawrev-2332	105	35	tax	tax	NOUN
inlawrev-2332	105	36	legislature	legislature	NOUN
inlawrev-2332	105	37	and	and	CCONJ
inlawrev-2332	105	38	the	the	DET
inlawrev-2332	105	39	classification	classification	NOUN
inlawrev-2332	105	40	they	they	PRON
inlawrev-2332	105	41	may	may	AUX
inlawrev-2332	105	42	employ	employ	VERB
inlawrev-2332	105	43	by	by	ADP
inlawrev-2332	105	44	the	the	DET
inlawrev-2332	105	45	fourteenth	fourteenth	ADJ
inlawrev-2332	105	46	amendment	amendment	NOUN
inlawrev-2332	105	47	and	and	CCONJ
inlawrev-2332	105	48	article	article	NOUN
inlawrev-2332	105	49	1	1	NUM
inlawrev-2332	105	50	,	,	PUNCT
inlawrev-2332	105	51	section	section	NOUN
inlawrev-2332	105	52	23	23	NUM
inlawrev-2332	105	53	of	of	ADP
inlawrev-2332	105	54	the	the	DET
inlawrev-2332	105	55	indiana	indiana	PROPN
inlawrev-2332	105	56	constitution	constitution	PROPN
inlawrev-2332	105	57	,	,	PUNCT
inlawrev-2332	105	58	"	"	PUNCT
inlawrev-2332	105	59	32	32	NUM
inlawrev-2332	105	60	the	the	DET
inlawrev-2332	105	61	court	court	NOUN
inlawrev-2332	105	62	had	have	VERB
inlawrev-2332	105	63	little	little	ADJ
inlawrev-2332	105	64	trouble	trouble	NOUN
inlawrev-2332	105	65	finding	find	VERB
inlawrev-2332	105	66	justifications	justification	NOUN
inlawrev-2332	105	67	for	for	ADP
inlawrev-2332	105	68	the	the	DET
inlawrev-2332	105	69	exemptions	exemption	NOUN
inlawrev-2332	105	70	sufficient	sufficient	ADJ
inlawrev-2332	105	71	to	to	PART
inlawrev-2332	105	72	withstand	withstand	VERB
inlawrev-2332	105	73	the	the	DET
inlawrev-2332	105	74	challenge.33	challenge.33	NOUN
inlawrev-2332	105	75	25	25	NUM
inlawrev-2332	105	76	368	368	NUM
inlawrev-2332	105	77	n.e.2d	n.e.2d	NOUN
inlawrev-2332	105	78	at	at	ADP
inlawrev-2332	105	79	1343	1343	NUM
inlawrev-2332	105	80	-	-	SYM
inlawrev-2332	105	81	44	44	NUM
inlawrev-2332	105	82	.	.	PUNCT
inlawrev-2332	105	83	26	26	NUM
inlawrev-2332	105	84	ind	ind	NOUN
inlawrev-2332	105	85	.	.	PUNCT
inlawrev-2332	106	1	const	const	PROPN
inlawrev-2332	106	2	,	,	PUNCT
inlawrev-2332	106	3	art	art	NOUN
inlawrev-2332	106	4	.	.	PUNCT
inlawrev-2332	107	1	10	10	NUM
inlawrev-2332	107	2	,	,	PUNCT
inlawrev-2332	107	3	§	§	PROPN
inlawrev-2332	107	4	1	1	NUM
inlawrev-2332	107	5	.	.	PUNCT
inlawrev-2332	107	6	27	27	NUM
inlawrev-2332	107	7	368	368	NUM
inlawrev-2332	107	8	n.e.2d	n.e.2d	NOUN
inlawrev-2332	107	9	at	at	ADP
inlawrev-2332	107	10	1344	1344	NUM
inlawrev-2332	107	11	.	.	PUNCT
inlawrev-2332	108	1	28	28	NUM
inlawrev-2332	108	2	/	/	SYM
inlawrev-2332	108	3	d	d	NOUN
inlawrev-2332	108	4	"	"	PUNCT
inlawrev-2332	108	5	i	i	PROPN
inlawrev-2332	108	6	d	d	PROPN
inlawrev-2332	108	7	30	30	NUM
inlawrev-2332	108	8	i	i	PRON
inlawrev-2332	108	9	d.	d.	PROPN
inlawrev-2332	108	10	at	at	ADP
inlawrev-2332	108	11	1345	1345	NUM
inlawrev-2332	108	12	.	.	PUNCT
inlawrev-2332	109	1	81	81	NUM
inlawrev-2332	109	2	ind	ind	NOUN
inlawrev-2332	109	3	.	.	PUNCT
inlawrev-2332	110	1	code	code	PROPN
inlawrev-2332	110	2	§	§	PROPN
inlawrev-2332	110	3	§	§	PROPN
inlawrev-2332	110	4	6	6	NUM
inlawrev-2332	110	5	-	-	SYM
inlawrev-2332	110	6	6	6	NUM
inlawrev-2332	110	7	-	-	PUNCT
inlawrev-2332	110	8	6.5	6.5	NUM
inlawrev-2332	110	9	-	-	PUNCT
inlawrev-2332	110	10	9(f	9(f	NUM
inlawrev-2332	110	11	)	)	PUNCT
inlawrev-2332	110	12	,	,	PUNCT
inlawrev-2332	110	13	-13(c	-13(c	CCONJ
inlawrev-2332	110	14	)	)	PUNCT
inlawrev-2332	110	15	(	(	PUNCT
inlawrev-2332	110	16	1976	1976	NUM
inlawrev-2332	110	17	)	)	PUNCT
inlawrev-2332	110	18	(	(	PUNCT
inlawrev-2332	110	19	amended	amend	VERB
inlawrev-2332	110	20	§	§	PROPN
inlawrev-2332	110	21	§	§	PROPN
inlawrev-2332	110	22	6	6	NUM
inlawrev-2332	110	23	-	-	SYM
inlawrev-2332	110	24	6	6	NUM
inlawrev-2332	110	25	-	-	PUNCT
inlawrev-2332	110	26	6.5	6.5	NUM
inlawrev-2332	110	27	-	-	PUNCT
inlawrev-2332	110	28	9(b	9(b	NUM
inlawrev-2332	110	29	)	)	PUNCT
inlawrev-2332	110	30	,	,	PUNCT
inlawrev-2332	110	31	-13(c	-13(c	CCONJ
inlawrev-2332	110	32	)	)	PUNCT
inlawrev-2332	110	33	(	(	PUNCT
inlawrev-2332	110	34	supp	supp	PROPN
inlawrev-2332	110	35	.	.	PUNCT
inlawrev-2332	110	36	1978	1978	NUM
inlawrev-2332	110	37	)	)	PUNCT
inlawrev-2332	110	38	)	)	PUNCT
inlawrev-2332	110	39	.	.	PUNCT
inlawrev-2332	111	1	32368	32368	NUM
inlawrev-2332	111	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	111	3	at	at	ADP
inlawrev-2332	111	4	1347	1347	NUM
inlawrev-2332	111	5	.	.	PUNCT
inlawrev-2332	112	1	33see	33see	NOUN
inlawrev-2332	113	1	i	i	PRON
inlawrev-2332	113	2	d.	d.	PROPN
inlawrev-2332	113	3	1979	1979	NUM
inlawrev-2332	113	4	]	]	PUNCT
inlawrev-2332	113	5	surveytaxation	surveytaxation	NOUN
inlawrev-2332	113	6	325	325	NUM
inlawrev-2332	113	7	in	in	ADP
inlawrev-2332	113	8	their	their	PRON
inlawrev-2332	113	9	due	due	ADJ
inlawrev-2332	113	10	process	process	NOUN
inlawrev-2332	113	11	challenge	challenge	VERB
inlawrev-2332	113	12	the	the	DET
inlawrev-2332	113	13	travel	travel	NOUN
inlawrev-2332	113	14	clubs	club	NOUN
inlawrev-2332	113	15	contended	contend	VERB
inlawrev-2332	113	16	the	the	DET
inlawrev-2332	113	17	excise	excise	NOUN
inlawrev-2332	113	18	tax	tax	NOUN
inlawrev-2332	113	19	was	be	AUX
inlawrev-2332	113	20	confiscatory	confiscatory	ADJ
inlawrev-2332	113	21	.	.	PUNCT
inlawrev-2332	114	1	the	the	DET
inlawrev-2332	114	2	court	court	NOUN
inlawrev-2332	114	3	rejected	reject	VERB
inlawrev-2332	114	4	this	this	DET
inlawrev-2332	114	5	claim	claim	NOUN
inlawrev-2332	114	6	by	by	ADP
inlawrev-2332	114	7	indicating	indicate	VERB
inlawrev-2332	114	8	other	other	ADJ
inlawrev-2332	114	9	statutes	statute	NOUN
inlawrev-2332	114	10	in	in	ADP
inlawrev-2332	114	11	which	which	PRON
inlawrev-2332	114	12	the	the	DET
inlawrev-2332	114	13	effective	effective	ADJ
inlawrev-2332	114	14	tax	tax	NOUN
inlawrev-2332	114	15	rate	rate	NOUN
inlawrev-2332	114	16	per	per	ADP
inlawrev-2332	114	17	dollar	dollar	NOUN
inlawrev-2332	114	18	value	value	NOUN
inlawrev-2332	114	19	of	of	ADP
inlawrev-2332	114	20	the	the	DET
inlawrev-2332	114	21	property	property	NOUN
inlawrev-2332	114	22	taxes	taxis	NOUN
inlawrev-2332	114	23	was	be	AUX
inlawrev-2332	114	24	significantly	significantly	ADV
inlawrev-2332	114	25	higher	high	ADJ
inlawrev-2332	114	26	than	than	ADP
inlawrev-2332	114	27	that	that	PRON
inlawrev-2332	114	28	in	in	ADP
inlawrev-2332	114	29	issue	issue	NOUN
inlawrev-2332	114	30	in	in	ADP
inlawrev-2332	114	31	ambassadair	ambassadair	NOUN
inlawrev-2332	114	32	.	.	PUNCT
inlawrev-2332	115	1	34	34	NUM
inlawrev-2332	115	2	d.	d.	PROPN
inlawrev-2332	115	3	personal	personal	PROPN
inlawrev-2332	115	4	property	property	NOUN
inlawrev-2332	115	5	tax	tax	NOUN
inlawrev-2332	115	6	.	.	PUNCT
inlawrev-2332	115	7	—	—	PUNCT
inlawrev-2332	115	8	relying	rely	VERB
inlawrev-2332	115	9	on	on	ADP
inlawrev-2332	115	10	a	a	DET
inlawrev-2332	115	11	factual	factual	ADJ
inlawrev-2332	115	12	determination	determination	NOUN
inlawrev-2332	115	13	made	make	VERB
inlawrev-2332	115	14	by	by	ADP
inlawrev-2332	115	15	a	a	DET
inlawrev-2332	115	16	trial	trial	NOUN
inlawrev-2332	115	17	court	court	NOUN
inlawrev-2332	115	18	regarding	regard	VERB
inlawrev-2332	115	19	a	a	DET
inlawrev-2332	115	20	taxpayer	taxpayer	NOUN
inlawrev-2332	115	21	's	's	PART
inlawrev-2332	115	22	intent	intent	NOUN
inlawrev-2332	115	23	,	,	PUNCT
inlawrev-2332	115	24	in	in	ADP
inlawrev-2332	115	25	state	state	NOUN
inlawrev-2332	115	26	board	board	NOUN
inlawrev-2332	115	27	of	of	ADP
inlawrev-2332	115	28	tax	tax	NOUN
inlawrev-2332	115	29	commissioners	commissioner	NOUN
inlawrev-2332	115	30	v.	v.	ADP
inlawrev-2332	115	31	farmers	farmers	PROPN
inlawrev-2332	115	32	cooperative	cooperative	PROPN
inlawrev-2332	115	33	co.	co.	PROPN
inlawrev-2332	115	34	,	,	PUNCT
inlawrev-2332	115	35	35	35	NUM
inlawrev-2332	115	36	the	the	DET
inlawrev-2332	115	37	court	court	NOUN
inlawrev-2332	115	38	of	of	ADP
inlawrev-2332	115	39	appeals	appeals	PROPN
inlawrev-2332	115	40	found	find	VERB
inlawrev-2332	115	41	that	that	SCONJ
inlawrev-2332	115	42	grain	grain	NOUN
inlawrev-2332	115	43	intended	intend	VERB
inlawrev-2332	115	44	for	for	ADP
inlawrev-2332	115	45	shipment	shipment	NOUN
inlawrev-2332	115	46	to	to	ADP
inlawrev-2332	115	47	out	out	ADV
inlawrev-2332	115	48	-	-	PUNCT
inlawrev-2332	115	49	of	of	ADP
inlawrev-2332	115	50	-	-	PUNCT
inlawrev-2332	115	51	state	state	NOUN
inlawrev-2332	115	52	buyers	buyer	NOUN
inlawrev-2332	115	53	before	before	ADP
inlawrev-2332	115	54	the	the	DET
inlawrev-2332	115	55	march	march	PROPN
inlawrev-2332	115	56	1	1	NUM
inlawrev-2332	115	57	deadline	deadline	NOUN
inlawrev-2332	115	58	but	but	CCONJ
inlawrev-2332	115	59	held	hold	VERB
inlawrev-2332	115	60	beyond	beyond	ADP
inlawrev-2332	115	61	that	that	DET
inlawrev-2332	115	62	date	date	NOUN
inlawrev-2332	115	63	due	due	ADP
inlawrev-2332	115	64	to	to	ADP
inlawrev-2332	115	65	circumstances	circumstance	NOUN
inlawrev-2332	115	66	beyond	beyond	ADP
inlawrev-2332	115	67	the	the	DET
inlawrev-2332	115	68	taxpayer	taxpayer	NOUN
inlawrev-2332	115	69	's	's	PART
inlawrev-2332	115	70	control	control	NOUN
inlawrev-2332	115	71	was	be	AUX
inlawrev-2332	115	72	exempt	exempt	ADJ
inlawrev-2332	115	73	from	from	ADP
inlawrev-2332	115	74	the	the	DET
inlawrev-2332	115	75	personal	personal	ADJ
inlawrev-2332	115	76	property	property	NOUN
inlawrev-2332	115	77	tax	tax	NOUN
inlawrev-2332	115	78	under	under	ADP
inlawrev-2332	115	79	the	the	DET
inlawrev-2332	115	80	exemption	exemption	NOUN
inlawrev-2332	115	81	for	for	ADP
inlawrev-2332	115	82	property	property	NOUN
inlawrev-2332	115	83	in	in	ADP
inlawrev-2332	115	84	interstate	interstate	ADJ
inlawrev-2332	115	85	commerce.36	commerce.36	NOUN
inlawrev-2332	115	86	the	the	DET
inlawrev-2332	115	87	court	court	NOUN
inlawrev-2332	115	88	's	's	PART
inlawrev-2332	115	89	ruling	ruling	NOUN
inlawrev-2332	115	90	centered	center	VERB
inlawrev-2332	115	91	on	on	ADP
inlawrev-2332	115	92	the	the	DET
inlawrev-2332	115	93	exemption	exemption	NOUN
inlawrev-2332	115	94	as	as	SCONJ
inlawrev-2332	115	95	set	set	VERB
inlawrev-2332	115	96	forth	forth	ADP
inlawrev-2332	115	97	in	in	ADP
inlawrev-2332	115	98	the	the	DET
inlawrev-2332	115	99	departmental	departmental	ADJ
inlawrev-2332	115	100	regulations	regulation	NOUN
inlawrev-2332	115	101	.	.	PUNCT
inlawrev-2332	116	1	37	37	NUM
inlawrev-2332	116	2	the	the	DET
inlawrev-2332	116	3	board	board	NOUN
inlawrev-2332	116	4	argued	argue	VERB
inlawrev-2332	116	5	that	that	SCONJ
inlawrev-2332	116	6	,	,	PUNCT
inlawrev-2332	116	7	since	since	SCONJ
inlawrev-2332	116	8	the	the	DET
inlawrev-2332	116	9	grain	grain	NOUN
inlawrev-2332	116	10	in	in	ADP
inlawrev-2332	116	11	question	question	NOUN
inlawrev-2332	116	12	could	could	AUX
inlawrev-2332	116	13	have	have	VERB
inlawrev-2332	116	14	,	,	PUNCT
inlawrev-2332	116	15	under	under	ADP
inlawrev-2332	116	16	the	the	DET
inlawrev-2332	116	17	terms	term	NOUN
inlawrev-2332	116	18	of	of	ADP
inlawrev-2332	116	19	the	the	DET
inlawrev-2332	116	20	contract	contract	NOUN
inlawrev-2332	116	21	,	,	PUNCT
inlawrev-2332	116	22	been	be	AUX
inlawrev-2332	116	23	shipped	ship	VERB
inlawrev-2332	116	24	after	after	ADP
inlawrev-2332	116	25	march	march	PROPN
inlawrev-2332	116	26	1	1	NUM
inlawrev-2332	116	27	,	,	PUNCT
inlawrev-2332	116	28	the	the	DET
inlawrev-2332	116	29	taxpayer	taxpayer	NOUN
inlawrev-2332	116	30	was	be	AUX
inlawrev-2332	116	31	not	not	PART
inlawrev-2332	116	32	entitled	entitle	VERB
inlawrev-2332	116	33	to	to	ADP
inlawrev-2332	116	34	the	the	DET
inlawrev-2332	116	35	exemption	exemption	NOUN
inlawrev-2332	116	36	as	as	SCONJ
inlawrev-2332	116	37	set	set	VERB
inlawrev-2332	116	38	forth	forth	ADP
inlawrev-2332	116	39	in	in	ADP
inlawrev-2332	116	40	the	the	DET
inlawrev-2332	116	41	regulation	regulation	NOUN
inlawrev-2332	116	42	.	.	PUNCT
inlawrev-2332	117	1	the	the	DET
inlawrev-2332	117	2	contention	contention	NOUN
inlawrev-2332	117	3	was	be	AUX
inlawrev-2332	117	4	that	that	SCONJ
inlawrev-2332	117	5	"	"	PUNCT
inlawrev-2332	117	6	intended	intended	ADJ
inlawrev-2332	117	7	shipment	shipment	NOUN
inlawrev-2332	117	8	date	date	NOUN
inlawrev-2332	117	9	"	"	PUNCT
inlawrev-2332	117	10	was	be	AUX
inlawrev-2332	117	11	equivalent	equivalent	ADJ
inlawrev-2332	117	12	to	to	ADP
inlawrev-2332	117	13	the	the	DET
inlawrev-2332	117	14	latest	late	ADJ
inlawrev-2332	117	15	date	date	NOUN
inlawrev-2332	117	16	for	for	ADP
inlawrev-2332	117	17	shipment	shipment	NOUN
inlawrev-2332	117	18	allowable	allowable	ADJ
inlawrev-2332	117	19	within	within	ADP
inlawrev-2332	117	20	the	the	DET
inlawrev-2332	117	21	terms	term	NOUN
inlawrev-2332	117	22	of	of	ADP
inlawrev-2332	117	23	the	the	DET
inlawrev-2332	117	24	sale	sale	NOUN
inlawrev-2332	117	25	contract	contract	NOUN
inlawrev-2332	117	26	.	.	PUNCT
inlawrev-2332	118	1	the	the	DET
inlawrev-2332	118	2	word	word	NOUN
inlawrev-2332	118	3	"	"	PUNCT
inlawrev-2332	118	4	intended	intend	VERB
inlawrev-2332	118	5	"	"	PUNCT
inlawrev-2332	118	6	was	be	AUX
inlawrev-2332	118	7	included	include	VERB
inlawrev-2332	118	8	in	in	ADP
inlawrev-2332	118	9	the	the	DET
inlawrev-2332	118	10	regulation	regulation	NOUN
inlawrev-2332	118	11	,	,	PUNCT
inlawrev-2332	118	12	and	and	CCONJ
inlawrev-2332	118	13	,	,	PUNCT
inlawrev-2332	118	14	in	in	ADP
inlawrev-2332	118	15	giving	give	VERB
inlawrev-2332	118	16	the	the	DET
inlawrev-2332	118	17	regulation	regulation	NOUN
inlawrev-2332	118	18	its	its	PRON
inlawrev-2332	118	19	plain	plain	ADJ
inlawrev-2332	118	20	and	and	CCONJ
inlawrev-2332	118	21	ordinary	ordinary	ADJ
inlawrev-2332	118	22	meaning	meaning	NOUN
inlawrev-2332	118	23	,	,	PUNCT
inlawrev-2332	118	24	38	38	NUM
inlawrev-2332	118	25	the	the	DET
inlawrev-2332	118	26	court	court	NOUN
inlawrev-2332	118	27	concluded	conclude	VERB
inlawrev-2332	118	28	that	that	SCONJ
inlawrev-2332	118	29	the	the	DET
inlawrev-2332	118	30	terms	term	NOUN
inlawrev-2332	118	31	of	of	ADP
inlawrev-2332	118	32	the	the	DET
inlawrev-2332	118	33	contract	contract	NOUN
inlawrev-2332	118	34	do	do	AUX
inlawrev-2332	118	35	not	not	PART
inlawrev-2332	118	36	necessarily	necessarily	ADV
inlawrev-2332	118	37	determine	determine	VERB
inlawrev-2332	118	38	the	the	DET
inlawrev-2332	118	39	"	"	PUNCT
inlawrev-2332	118	40	intended	intend	VERB
inlawrev-2332	118	41	shipping	shipping	NOUN
inlawrev-2332	118	42	date	date	NOUN
inlawrev-2332	118	43	"	"	PUNCT
inlawrev-2332	118	44	within	within	ADP
inlawrev-2332	118	45	the	the	DET
inlawrev-2332	118	46	meaning	meaning	NOUN
inlawrev-2332	118	47	of	of	ADP
inlawrev-2332	118	48	the	the	DET
inlawrev-2332	118	49	regulation.39	regulation.39	PROPN
inlawrev-2332	118	50	as	as	SCONJ
inlawrev-2332	118	51	the	the	DET
inlawrev-2332	118	52	trial	trial	NOUN
inlawrev-2332	118	53	court	court	NOUN
inlawrev-2332	118	54	had	have	AUX
inlawrev-2332	118	55	properly	properly	ADV
inlawrev-2332	118	56	determined	determine	VERB
inlawrev-2332	118	57	the	the	DET
inlawrev-2332	118	58	"	"	PUNCT
inlawrev-2332	118	59	intended	intend	VERB
inlawrev-2332	118	60	shipping	shipping	NOUN
inlawrev-2332	118	61	date	date	NOUN
inlawrev-2332	118	62	"	"	PUNCT
inlawrev-2332	118	63	was	be	AUX
inlawrev-2332	118	64	prior	prior	ADV
inlawrev-2332	118	65	to	to	ADP
inlawrev-2332	118	66	the	the	DET
inlawrev-2332	118	67	march	march	PROPN
inlawrev-2332	118	68	1	1	NUM
inlawrev-2332	118	69	deadline	deadline	NOUN
inlawrev-2332	118	70	,	,	PUNCT
inlawrev-2332	118	71	the	the	DET
inlawrev-2332	118	72	court	court	NOUN
inlawrev-2332	118	73	of	of	ADP
inlawrev-2332	118	74	appeals	appeals	PROPN
inlawrev-2332	118	75	found	find	VERB
inlawrev-2332	118	76	the	the	DET
inlawrev-2332	118	77	grain	grain	NOUN
inlawrev-2332	118	78	in	in	ADP
inlawrev-2332	118	79	question	question	NOUN
inlawrev-2332	118	80	was	be	AUX
inlawrev-2332	118	81	exempt	exempt	ADJ
inlawrev-2332	118	82	,	,	PUNCT
inlawrev-2332	118	83	explaining	explain	VERB
inlawrev-2332	118	84	that	that	SCONJ
inlawrev-2332	118	85	if	if	SCONJ
inlawrev-2332	118	86	the	the	DET
inlawrev-2332	118	87	board	board	NOUN
inlawrev-2332	118	88	desired	desire	VERB
inlawrev-2332	118	89	to	to	PART
inlawrev-2332	118	90	have	have	VERB
inlawrev-2332	118	91	the	the	DET
inlawrev-2332	118	92	contract	contract	NOUN
inlawrev-2332	118	93	date	date	NOUN
inlawrev-2332	118	94	controlling	control	VERB
inlawrev-2332	118	95	,	,	PUNCT
inlawrev-2332	118	96	it	it	PRON
inlawrev-2332	118	97	could	could	AUX
inlawrev-2332	118	98	have	have	AUX
inlawrev-2332	118	99	so	so	ADV
inlawrev-2332	118	100	provided	provide	VERB
inlawrev-2332	118	101	in	in	ADP
inlawrev-2332	118	102	the	the	DET
inlawrev-2332	118	103	regulation.40	regulation.40	PROPN
inlawrev-2332	118	104	2	2	NUM
inlawrev-2332	118	105	.	.	PUNCT
inlawrev-2332	118	106	tax	tax	NOUN
inlawrev-2332	118	107	procedure	procedure	NOUN
inlawrev-2332	118	108	.	.	PUNCT
inlawrev-2332	119	1	—	—	PUNCT
inlawrev-2332	119	2	in	in	ADP
inlawrev-2332	119	3	f.w	f.w	PROPN
inlawrev-2332	119	4	.	.	PROPN
inlawrev-2332	119	5	woolworth	woolworth	PROPN
inlawrev-2332	119	6	co.	co.	PROPN
inlawrev-2332	120	1	v.	v.	ADP
inlawrev-2332	120	2	state	state	PROPN
inlawrev-2332	120	3	board	board	PROPN
inlawrev-2332	120	4	of	of	ADP
inlawrev-2332	120	5	tax	tax	NOUN
inlawrev-2332	120	6	commissioners^1	commissioners^1	NOUN
inlawrev-2332	120	7	the	the	DET
inlawrev-2332	120	8	court	court	NOUN
inlawrev-2332	120	9	of	of	ADP
inlawrev-2332	120	10	appeals	appeals	PROPN
inlawrev-2332	120	11	confronted	confront	VERB
inlawrev-2332	120	12	a	a	DET
inlawrev-2332	120	13	situation	situation	NOUN
inlawrev-2332	120	14	in	in	ADP
inlawrev-2332	120	15	which	which	PRON
inlawrev-2332	120	16	the	the	DET
inlawrev-2332	120	17	state	state	NOUN
inlawrev-2332	120	18	board	board	PROPN
inlawrev-2332	120	19	of	of	ADP
inlawrev-2332	120	20	tax	tax	NOUN
inlawrev-2332	120	21	commissioners	commissioner	NOUN
inlawrev-2332	120	22	issued	issue	VERB
inlawrev-2332	120	23	a	a	DET
inlawrev-2332	120	24	defective	defective	ADJ
inlawrev-2332	120	25	notice	notice	NOUN
inlawrev-2332	120	26	of	of	ADP
inlawrev-2332	120	27	assessment	assessment	NOUN
inlawrev-2332	120	28	,	,	PUNCT
inlawrev-2332	120	29	discovered	discover	VERB
inlawrev-2332	120	30	its	its	PRON
inlawrev-2332	120	31	error	error	NOUN
inlawrev-2332	120	32	,	,	PUNCT
inlawrev-2332	120	33	and	and	CCONJ
inlawrev-2332	120	34	then	then	ADV
inlawrev-2332	120	35	issued	issue	VERB
inlawrev-2332	120	36	a	a	DET
inlawrev-2332	120	37	corrected	correct	VERB
inlawrev-2332	120	38	assessment	assessment	NOUN
inlawrev-2332	120	39	notice	notice	NOUN
inlawrev-2332	120	40	after	after	SCONJ
inlawrev-2332	120	41	the	the	DET
inlawrev-2332	120	42	statutory	statutory	ADJ
inlawrev-2332	120	43	period	period	NOUN
inlawrev-2332	120	44	for	for	ADP
inlawrev-2332	120	45	changes	change	NOUN
inlawrev-2332	120	46	in	in	ADP
inlawrev-2332	120	47	assessments	assessment	NOUN
inlawrev-2332	120	48	had	have	AUX
inlawrev-2332	120	49	run	run	VERB
inlawrev-2332	120	50	.	.	PUNCT
inlawrev-2332	121	1	the	the	DET
inlawrev-2332	121	2	court	court	NOUN
inlawrev-2332	121	3	ruled	rule	VERB
inlawrev-2332	121	4	that	that	SCONJ
inlawrev-2332	121	5	a	a	DET
inlawrev-2332	121	6	defective	defective	ADJ
inlawrev-2332	121	7	notice	notice	NOUN
inlawrev-2332	121	8	which	which	PRON
inlawrev-2332	121	9	obstructs	obstruct	VERB
inlawrev-2332	121	10	or	or	CCONJ
inlawrev-2332	121	11	prohibits	prohibit	VERB
inlawrev-2332	121	12	an	an	DET
inlawrev-2332	121	13	effective	effective	ADJ
inlawrev-2332	121	14	appeal	appeal	NOUN
inlawrev-2332	121	15	constitutes	constitute	VERB
inlawrev-2332	121	16	a	a	DET
inlawrev-2332	121	17	denial	denial	NOUN
inlawrev-2332	121	18	of	of	ADP
inlawrev-2332	121	19	due	due	ADJ
inlawrev-2332	121	20	process	process	NOUN
inlawrev-2332	121	21	.	.	PUNCT
inlawrev-2332	122	1	42	42	NUM
inlawrev-2332	122	2	m	m	VERB
inlawrev-2332	122	3	i	i	PRON
inlawrev-2332	122	4	d.	d.	PROPN
inlawrev-2332	122	5	at	at	ADP
inlawrev-2332	122	6	1348	1348	NUM
inlawrev-2332	122	7	.	.	PUNCT
inlawrev-2332	123	1	35370	35370	NUM
inlawrev-2332	123	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	123	3	389	389	NUM
inlawrev-2332	123	4	(	(	PUNCT
inlawrev-2332	123	5	ind	ind	NOUN
inlawrev-2332	123	6	.	.	PUNCT
inlawrev-2332	124	1	ct	ct	PROPN
inlawrev-2332	124	2	.	.	PUNCT
inlawrev-2332	125	1	app	app	PROPN
inlawrev-2332	125	2	.	.	PROPN
inlawrev-2332	125	3	1977	1977	NUM
inlawrev-2332	125	4	)	)	PUNCT
inlawrev-2332	125	5	.	.	PUNCT
inlawrev-2332	126	1	3	3	NUM
inlawrev-2332	126	2	«	«	PUNCT
inlawrev-2332	126	3	i	i	PRON
inlawrev-2332	126	4	d.	d.	PROPN
inlawrev-2332	126	5	at	at	ADP
inlawrev-2332	126	6	391	391	NUM
inlawrev-2332	126	7	.	.	PUNCT
inlawrev-2332	126	8	37	37	NUM
inlawrev-2332	126	9	ind	ind	NOUN
inlawrev-2332	126	10	.	.	PUNCT
inlawrev-2332	127	1	admin	admin	PROPN
inlawrev-2332	127	2	.	.	PUNCT
inlawrev-2332	128	1	r.	r.	PROPN
inlawrev-2332	128	2	&	&	CCONJ
inlawrev-2332	128	3	regs	regs	PROPN
inlawrev-2332	128	4	.	.	PUNCT
inlawrev-2332	129	1	§	§	PROPN
inlawrev-2332	129	2	§	§	PROPN
inlawrev-2332	129	3	6	6	NUM
inlawrev-2332	129	4	-	-	SYM
inlawrev-2332	129	5	1.1	1.1	NUM
inlawrev-2332	129	6	-	-	PUNCT
inlawrev-2332	129	7	3	3	NUM
inlawrev-2332	129	8	-	-	SYM
inlawrev-2332	129	9	9	9	NUM
inlawrev-2332	129	10	to	to	ADP
inlawrev-2332	129	11	32	32	NUM
inlawrev-2332	129	12	(	(	PUNCT
inlawrev-2332	129	13	burns	burn	NOUN
inlawrev-2332	129	14	1976	1976	NUM
inlawrev-2332	129	15	)	)	PUNCT
inlawrev-2332	129	16	.	.	PUNCT
inlawrev-2332	130	1	38370	38370	NUM
inlawrev-2332	130	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	130	3	at	at	ADP
inlawrev-2332	130	4	391	391	NUM
inlawrev-2332	130	5	.	.	PUNCT
inlawrev-2332	130	6	39	39	NUM
inlawrev-2332	130	7	/	/	SYM
inlawrev-2332	130	8	d	d	PROPN
inlawrev-2332	130	9	i0	i0	PROPN
inlawrev-2332	130	10	icl	icl	PROPN
inlawrev-2332	130	11	41	41	NUM
inlawrev-2332	130	12	369	369	NUM
inlawrev-2332	130	13	n.e.2d	n.e.2d	NOUN
inlawrev-2332	130	14	958	958	NUM
inlawrev-2332	130	15	(	(	PUNCT
inlawrev-2332	130	16	ind	ind	NOUN
inlawrev-2332	130	17	.	.	PUNCT
inlawrev-2332	131	1	ct	ct	PROPN
inlawrev-2332	131	2	.	.	PUNCT
inlawrev-2332	132	1	app	app	PROPN
inlawrev-2332	132	2	.	.	PROPN
inlawrev-2332	132	3	1977	1977	NUM
inlawrev-2332	132	4	)	)	PUNCT
inlawrev-2332	132	5	.	.	PUNCT
inlawrev-2332	133	1	i2	i2	PROPN
inlawrev-2332	133	2	i	i	PRON
inlawrev-2332	133	3	d.	d.	PROPN
inlawrev-2332	133	4	at	at	ADP
inlawrev-2332	133	5	961	961	NUM
inlawrev-2332	133	6	.	.	PUNCT
inlawrev-2332	134	1	326	326	NUM
inlawrev-2332	134	2	indiana	indiana	PROPN
inlawrev-2332	134	3	law	law	PROPN
inlawrev-2332	134	4	review	review	NOUN
inlawrev-2332	134	5	[	[	X
inlawrev-2332	134	6	vol	vol	NOUN
inlawrev-2332	134	7	.	.	PUNCT
inlawrev-2332	134	8	12:320	12:320	NUM
inlawrev-2332	134	9	the	the	DET
inlawrev-2332	134	10	first	first	ADJ
inlawrev-2332	134	11	notice	notice	NOUN
inlawrev-2332	134	12	in	in	ADP
inlawrev-2332	134	13	woolworth	woolworth	NOUN
inlawrev-2332	134	14	was	be	AUX
inlawrev-2332	134	15	issued	issue	VERB
inlawrev-2332	134	16	on	on	ADP
inlawrev-2332	134	17	september	september	PROPN
inlawrev-2332	134	18	29	29	NUM
inlawrev-2332	134	19	,	,	PUNCT
inlawrev-2332	134	20	1971	1971	NUM
inlawrev-2332	134	21	,	,	PUNCT
inlawrev-2332	134	22	just	just	ADV
inlawrev-2332	134	23	before	before	ADP
inlawrev-2332	134	24	the	the	DET
inlawrev-2332	134	25	october	october	PROPN
inlawrev-2332	134	26	1	1	NUM
inlawrev-2332	134	27	statutory	statutory	ADV
inlawrev-2332	134	28	limit,43	limit,43	VERB
inlawrev-2332	134	29	and	and	CCONJ
inlawrev-2332	134	30	omitted	omit	VERB
inlawrev-2332	134	31	assessments	assessment	NOUN
inlawrev-2332	134	32	of	of	ADP
inlawrev-2332	134	33	thirteen	thirteen	NUM
inlawrev-2332	134	34	of	of	ADP
inlawrev-2332	134	35	woolworth	woolworth	NOUN
inlawrev-2332	134	36	's	's	PART
inlawrev-2332	134	37	indiana	indiana	PROPN
inlawrev-2332	134	38	stores	store	NOUN
inlawrev-2332	134	39	but	but	CCONJ
inlawrev-2332	134	40	purported	purport	VERB
inlawrev-2332	134	41	to	to	PART
inlawrev-2332	134	42	be	be	AUX
inlawrev-2332	134	43	a	a	DET
inlawrev-2332	134	44	final	final	ADJ
inlawrev-2332	134	45	assessment	assessment	NOUN
inlawrev-2332	134	46	for	for	ADP
inlawrev-2332	134	47	all	all	PRON
inlawrev-2332	134	48	of	of	ADP
inlawrev-2332	134	49	woolworth	woolworth	NOUN
inlawrev-2332	134	50	's	's	PART
inlawrev-2332	134	51	indiana	indiana	PROPN
inlawrev-2332	134	52	stores	store	NOUN
inlawrev-2332	134	53	.	.	PUNCT
inlawrev-2332	135	1	the	the	DET
inlawrev-2332	135	2	first	first	ADJ
inlawrev-2332	135	3	notice	notice	NOUN
inlawrev-2332	135	4	stated	state	VERB
inlawrev-2332	135	5	the	the	DET
inlawrev-2332	135	6	taxpayer	taxpayer	NOUN
inlawrev-2332	135	7	had	have	VERB
inlawrev-2332	135	8	thirty	thirty	NUM
inlawrev-2332	135	9	days	day	NOUN
inlawrev-2332	135	10	within	within	ADP
inlawrev-2332	135	11	which	which	PRON
inlawrev-2332	135	12	to	to	PART
inlawrev-2332	135	13	institute	institute	VERB
inlawrev-2332	135	14	a	a	DET
inlawrev-2332	135	15	statutory	statutory	ADJ
inlawrev-2332	135	16	appeal	appeal	NOUN
inlawrev-2332	135	17	and	and	CCONJ
inlawrev-2332	135	18	that	that	SCONJ
inlawrev-2332	135	19	the	the	DET
inlawrev-2332	135	20	board	board	NOUN
inlawrev-2332	135	21	could	could	AUX
inlawrev-2332	135	22	take	take	VERB
inlawrev-2332	135	23	no	no	DET
inlawrev-2332	135	24	action	action	NOUN
inlawrev-2332	135	25	to	to	PART
inlawrev-2332	135	26	extend	extend	VERB
inlawrev-2332	135	27	the	the	DET
inlawrev-2332	135	28	period	period	NOUN
inlawrev-2332	135	29	for	for	ADP
inlawrev-2332	135	30	appeal	appeal	NOUN
inlawrev-2332	135	31	.	.	PUNCT
inlawrev-2332	136	1	the	the	DET
inlawrev-2332	136	2	second	second	ADJ
inlawrev-2332	136	3	"	"	PUNCT
inlawrev-2332	136	4	final	final	ADJ
inlawrev-2332	136	5	"	"	PUNCT
inlawrev-2332	136	6	notice	notice	NOUN
inlawrev-2332	136	7	,	,	PUNCT
inlawrev-2332	136	8	issued	issue	VERB
inlawrev-2332	136	9	on	on	ADP
inlawrev-2332	136	10	october	october	PROPN
inlawrev-2332	136	11	21	21	NUM
inlawrev-2332	136	12	contained	contain	VERB
inlawrev-2332	136	13	the	the	DET
inlawrev-2332	136	14	same	same	ADJ
inlawrev-2332	136	15	statement	statement	NOUN
inlawrev-2332	136	16	but	but	CCONJ
inlawrev-2332	136	17	added	add	VERB
inlawrev-2332	136	18	the	the	DET
inlawrev-2332	136	19	previously	previously	ADV
inlawrev-2332	136	20	omitted	omit	VERB
inlawrev-2332	136	21	assessments	assessment	NOUN
inlawrev-2332	136	22	.	.	PUNCT
inlawrev-2332	137	1	further	far	ADV
inlawrev-2332	137	2	,	,	PUNCT
inlawrev-2332	137	3	the	the	DET
inlawrev-2332	137	4	second	second	ADJ
inlawrev-2332	137	5	notice	notice	NOUN
inlawrev-2332	137	6	stated	state	VERB
inlawrev-2332	137	7	it	it	PRON
inlawrev-2332	137	8	was	be	AUX
inlawrev-2332	137	9	for	for	ADP
inlawrev-2332	137	10	corrective	corrective	ADJ
inlawrev-2332	137	11	purposes	purpose	NOUN
inlawrev-2332	137	12	only	only	ADV
inlawrev-2332	137	13	and	and	CCONJ
inlawrev-2332	137	14	was	be	AUX
inlawrev-2332	137	15	not	not	PART
inlawrev-2332	137	16	intended	intend	VERB
inlawrev-2332	137	17	to	to	PART
inlawrev-2332	137	18	modify	modify	VERB
inlawrev-2332	137	19	the	the	DET
inlawrev-2332	137	20	previous	previous	ADJ
inlawrev-2332	137	21	"	"	PUNCT
inlawrev-2332	137	22	final	final	ADJ
inlawrev-2332	137	23	"	"	PUNCT
inlawrev-2332	137	24	notice	notice	NOUN
inlawrev-2332	137	25	.	.	PUNCT
inlawrev-2332	138	1	noting	note	VERB
inlawrev-2332	138	2	that	that	SCONJ
inlawrev-2332	138	3	the	the	DET
inlawrev-2332	138	4	failure	failure	NOUN
inlawrev-2332	138	5	of	of	ADP
inlawrev-2332	138	6	the	the	DET
inlawrev-2332	138	7	board	board	NOUN
inlawrev-2332	138	8	to	to	PART
inlawrev-2332	138	9	include	include	VERB
inlawrev-2332	138	10	the	the	DET
inlawrev-2332	138	11	assessments	assessment	NOUN
inlawrev-2332	138	12	for	for	ADP
inlawrev-2332	138	13	the	the	DET
inlawrev-2332	138	14	thirteen	thirteen	NUM
inlawrev-2332	138	15	omitted	omit	VERB
inlawrev-2332	138	16	stores	store	NOUN
inlawrev-2332	138	17	in	in	ADP
inlawrev-2332	138	18	the	the	DET
inlawrev-2332	138	19	first	first	ADJ
inlawrev-2332	138	20	notice	notice	NOUN
inlawrev-2332	138	21	effectively	effectively	ADV
inlawrev-2332	138	22	reduced	reduce	VERB
inlawrev-2332	138	23	the	the	DET
inlawrev-2332	138	24	statutory	statutory	ADJ
inlawrev-2332	138	25	period	period	NOUN
inlawrev-2332	138	26	for	for	ADP
inlawrev-2332	138	27	the	the	DET
inlawrev-2332	138	28	filing	filing	NOUN
inlawrev-2332	138	29	of	of	ADP
inlawrev-2332	138	30	an	an	DET
inlawrev-2332	138	31	appeal	appeal	NOUN
inlawrev-2332	138	32	from	from	ADP
inlawrev-2332	138	33	thirty	thirty	NUM
inlawrev-2332	138	34	to	to	PART
inlawrev-2332	138	35	eight	eight	NUM
inlawrev-2332	138	36	days	day	NOUN
inlawrev-2332	138	37	,	,	PUNCT
inlawrev-2332	138	38	44	44	NUM
inlawrev-2332	138	39	the	the	DET
inlawrev-2332	138	40	court	court	NOUN
inlawrev-2332	138	41	held	hold	VERB
inlawrev-2332	138	42	the	the	DET
inlawrev-2332	138	43	corrected	correct	VERB
inlawrev-2332	138	44	notice	notice	NOUN
inlawrev-2332	138	45	invalid	invalid	ADJ
inlawrev-2332	138	46	as	as	SCONJ
inlawrev-2332	138	47	it	it	PRON
inlawrev-2332	138	48	prejudiced	prejudice	VERB
inlawrev-2332	138	49	woolworth	woolworth	NOUN
inlawrev-2332	138	50	's	's	PART
inlawrev-2332	138	51	appeal	appeal	NOUN
inlawrev-2332	138	52	rights.45	rights.45	NOUN
inlawrev-2332	138	53	to	to	PART
inlawrev-2332	138	54	have	have	AUX
inlawrev-2332	138	55	upheld	uphold	VERB
inlawrev-2332	138	56	the	the	DET
inlawrev-2332	138	57	belated	belate	VERB
inlawrev-2332	138	58	assessment	assessment	NOUN
inlawrev-2332	138	59	would	would	AUX
inlawrev-2332	138	60	have	have	AUX
inlawrev-2332	138	61	amounted	amount	VERB
inlawrev-2332	138	62	to	to	ADP
inlawrev-2332	138	63	a	a	DET
inlawrev-2332	138	64	denial	denial	NOUN
inlawrev-2332	138	65	of	of	ADP
inlawrev-2332	138	66	due	due	ADJ
inlawrev-2332	138	67	process	process	NOUN
inlawrev-2332	138	68	.	.	PUNCT
inlawrev-2332	139	1	46	46	NUM
inlawrev-2332	139	2	3	3	NUM
inlawrev-2332	139	3	.	.	PUNCT
inlawrev-2332	139	4	death	death	NOUN
inlawrev-2332	139	5	taxes	taxis	NOUN
inlawrev-2332	139	6	.	.	PUNCT
inlawrev-2332	140	1	—	—	PUNCT
inlawrev-2332	140	2	a.	a.	NOUN
inlawrev-2332	140	3	flower	flower	NOUN
inlawrev-2332	140	4	bonds	bond	NOUN
inlawrev-2332	140	5	.	.	PUNCT
inlawrev-2332	141	1	—	—	PUNCT
inlawrev-2332	141	2	the	the	DET
inlawrev-2332	141	3	court	court	NOUN
inlawrev-2332	141	4	of	of	ADP
inlawrev-2332	141	5	appeals	appeal	NOUN
inlawrev-2332	141	6	in	in	ADP
inlawrev-2332	141	7	second	second	ADJ
inlawrev-2332	141	8	national	national	PROPN
inlawrev-2332	141	9	bank	bank	PROPN
inlawrev-2332	141	10	of	of	ADP
inlawrev-2332	141	11	richmond	richmond	PROPN
inlawrev-2332	141	12	v.	v.	ADP
inlawrev-2332	141	13	department	department	PROPN
inlawrev-2332	141	14	of	of	ADP
inlawrev-2332	141	15	state	state	PROPN
inlawrev-2332	141	16	revenue	revenue	NOUN
inlawrev-2332	141	17	,	,	PUNCT
inlawrev-2332	141	18	inheritance	inheritance	NOUN
inlawrev-2332	141	19	tax	tax	NOUN
inlawrev-2332	141	20	division,*1	division,*1	PROPN
inlawrev-2332	141	21	a	a	DET
inlawrev-2332	141	22	case	case	NOUN
inlawrev-2332	141	23	of	of	ADP
inlawrev-2332	141	24	first	first	ADJ
inlawrev-2332	141	25	impression	impression	NOUN
inlawrev-2332	141	26	,	,	PUNCT
inlawrev-2332	141	27	ruled	rule	VERB
inlawrev-2332	141	28	that	that	SCONJ
inlawrev-2332	141	29	the	the	DET
inlawrev-2332	141	30	value	value	NOUN
inlawrev-2332	141	31	of	of	ADP
inlawrev-2332	141	32	"	"	PUNCT
inlawrev-2332	141	33	flower	flower	NOUN
inlawrev-2332	141	34	bonds"48	bonds"48	NOUN
inlawrev-2332	141	35	for	for	ADP
inlawrev-2332	141	36	purposes	purpose	NOUN
inlawrev-2332	141	37	of	of	ADP
inlawrev-2332	141	38	indiana	indiana	PROPN
inlawrev-2332	141	39	inheritance	inheritance	NOUN
inlawrev-2332	141	40	tax	tax	NOUN
inlawrev-2332	141	41	was	be	AUX
inlawrev-2332	141	42	the	the	DET
inlawrev-2332	141	43	price	price	NOUN
inlawrev-2332	141	44	of	of	ADP
inlawrev-2332	141	45	such	such	ADJ
inlawrev-2332	141	46	bonds	bond	NOUN
inlawrev-2332	141	47	on	on	ADP
inlawrev-2332	141	48	the	the	DET
inlawrev-2332	141	49	open	open	ADJ
inlawrev-2332	141	50	market	market	NOUN
inlawrev-2332	141	51	,	,	PUNCT
inlawrev-2332	141	52	not	not	PART
inlawrev-2332	141	53	their	their	PRON
inlawrev-2332	141	54	redemption	redemption	NOUN
inlawrev-2332	141	55	value.49	value.49	NOUN
inlawrev-2332	141	56	face	face	NOUN
inlawrev-2332	141	57	value	value	NOUN
inlawrev-2332	141	58	of	of	ADP
inlawrev-2332	141	59	the	the	DET
inlawrev-2332	141	60	"	"	PUNCT
inlawrev-2332	141	61	flower	flower	NOUN
inlawrev-2332	141	62	bonds	bond	NOUN
inlawrev-2332	141	63	"	"	PUNCT
inlawrev-2332	141	64	in	in	ADP
inlawrev-2332	141	65	the	the	DET
inlawrev-2332	141	66	decedent	decedent	NOUN
inlawrev-2332	141	67	's	's	PART
inlawrev-2332	141	68	estate	estate	NOUN
inlawrev-2332	141	69	was	be	AUX
inlawrev-2332	141	70	$	$	SYM
inlawrev-2332	141	71	200,000	200,000	NUM
inlawrev-2332	141	72	,	,	PUNCT
inlawrev-2332	141	73	but	but	CCONJ
inlawrev-2332	141	74	,	,	PUNCT
inlawrev-2332	141	75	at	at	ADP
inlawrev-2332	141	76	the	the	DET
inlawrev-2332	141	77	time	time	NOUN
inlawrev-2332	141	78	of	of	ADP
inlawrev-2332	141	79	the	the	DET
inlawrev-2332	141	80	decedent	decedent	NOUN
inlawrev-2332	141	81	's	's	PART
inlawrev-2332	141	82	death	death	NOUN
inlawrev-2332	141	83	,	,	PUNCT
inlawrev-2332	141	84	the	the	DET
inlawrev-2332	141	85	bonds	bond	NOUN
inlawrev-2332	141	86	were	be	AUX
inlawrev-2332	141	87	worth	worth	ADJ
inlawrev-2332	141	88	slightly	slightly	ADV
inlawrev-2332	141	89	more	more	ADJ
inlawrev-2332	141	90	than	than	ADP
inlawrev-2332	141	91	$	$	SYM
inlawrev-2332	141	92	150,000	150,000	NUM
inlawrev-2332	141	93	on	on	ADP
inlawrev-2332	141	94	the	the	DET
inlawrev-2332	141	95	over	over	ADP
inlawrev-2332	141	96	-	-	PUNCT
inlawrev-2332	141	97	the	the	DET
inlawrev-2332	141	98	-	-	PUNCT
inlawrev-2332	141	99	counter	counter	NOUN
inlawrev-2332	141	100	bond	bond	NOUN
inlawrev-2332	141	101	market	market	NOUN
inlawrev-2332	141	102	.	.	PUNCT
inlawrev-2332	142	1	by	by	ADP
inlawrev-2332	142	2	statute	statute	PROPN
inlawrev-2332	142	3	,	,	PUNCT
inlawrev-2332	142	4	these	these	DET
inlawrev-2332	142	5	bonds	bond	NOUN
inlawrev-2332	142	6	may	may	AUX
inlawrev-2332	142	7	be	be	AUX
inlawrev-2332	142	8	redeemed	redeem	VERB
inlawrev-2332	142	9	at	at	ADP
inlawrev-2332	142	10	face	face	NOUN
inlawrev-2332	142	11	value	value	NOUN
inlawrev-2332	142	12	in	in	ADP
inlawrev-2332	142	13	payment	payment	NOUN
inlawrev-2332	142	14	of	of	ADP
inlawrev-2332	142	15	the	the	DET
inlawrev-2332	142	16	federal	federal	ADJ
inlawrev-2332	142	17	estate	estate	NOUN
inlawrev-2332	142	18	tax	tax	NOUN
inlawrev-2332	142	19	even	even	ADV
inlawrev-2332	142	20	though	though	SCONJ
inlawrev-2332	142	21	they	they	PRON
inlawrev-2332	142	22	are	be	AUX
inlawrev-2332	142	23	not	not	PART
inlawrev-2332	142	24	mature.50	mature.50	VERB
inlawrev-2332	142	25	the	the	DET
inlawrev-2332	142	26	state	state	NOUN
inlawrev-2332	142	27	argued	argue	VERB
inlawrev-2332	142	28	that	that	SCONJ
inlawrev-2332	142	29	the	the	DET
inlawrev-2332	142	30	higher	high	ADJ
inlawrev-2332	142	31	face	face	NOUN
inlawrev-2332	142	32	value	value	NOUN
inlawrev-2332	142	33	should	should	AUX
inlawrev-2332	142	34	apply	apply	VERB
inlawrev-2332	142	35	.	.	PUNCT
inlawrev-2332	143	1	the	the	DET
inlawrev-2332	143	2	second	second	ADJ
inlawrev-2332	143	3	national	national	PROPN
inlawrev-2332	143	4	bank	bank	PROPN
inlawrev-2332	143	5	court	court	NOUN
inlawrev-2332	143	6	did	do	AUX
inlawrev-2332	143	7	not	not	PART
inlawrev-2332	143	8	allow	allow	VERB
inlawrev-2332	143	9	the	the	DET
inlawrev-2332	143	10	state	state	NOUN
inlawrev-2332	143	11	's	's	PART
inlawrev-2332	143	12	position	position	NOUN
inlawrev-2332	143	13	to	to	PART
inlawrev-2332	143	14	prevail	prevail	VERB
inlawrev-2332	143	15	,	,	PUNCT
inlawrev-2332	143	16	noting	note	VERB
inlawrev-2332	143	17	the	the	DET
inlawrev-2332	143	18	statutory	statutory	ADJ
inlawrev-2332	143	19	basis	basis	NOUN
inlawrev-2332	143	20	for	for	ADP
inlawrev-2332	143	21	valuing	value	VERB
inlawrev-2332	143	22	an	an	DET
inlawrev-2332	143	23	estate	estate	NOUN
inlawrev-2332	143	24	in	in	ADP
inlawrev-2332	143	25	indiana	indiana	PROPN
inlawrev-2332	143	26	is	be	AUX
inlawrev-2332	143	27	the	the	DET
inlawrev-2332	143	28	fair	fair	ADJ
inlawrev-2332	143	29	market	market	NOUN
inlawrev-2332	143	30	value	value	NOUN
inlawrev-2332	143	31	of	of	ADP
inlawrev-2332	143	32	the	the	DET
inlawrev-2332	143	33	property	property	NOUN
inlawrev-2332	143	34	in	in	ADP
inlawrev-2332	143	35	the	the	DET
inlawrev-2332	143	36	estate	estate	NOUN
inlawrev-2332	143	37	at	at	ADP
inlawrev-2332	143	38	the	the	DET
inlawrev-2332	143	39	43act	43act	NOUN
inlawrev-2332	143	40	of	of	ADP
inlawrev-2332	143	41	mar	mar	PROPN
inlawrev-2332	143	42	.	.	PROPN
inlawrev-2332	143	43	18	18	NUM
inlawrev-2332	143	44	,	,	PUNCT
inlawrev-2332	143	45	1975	1975	NUM
inlawrev-2332	143	46	,	,	PUNCT
inlawrev-2332	143	47	pub	pub	NOUN
inlawrev-2332	143	48	.	.	PUNCT
inlawrev-2332	144	1	l.	l.	PROPN
inlawrev-2332	144	2	no	no	INTJ
inlawrev-2332	144	3	.	.	PROPN
inlawrev-2332	145	1	47	47	NUM
inlawrev-2332	145	2	,	,	PUNCT
inlawrev-2332	145	3	§	§	PROPN
inlawrev-2332	145	4	4	4	NUM
inlawrev-2332	145	5	,	,	PUNCT
inlawrev-2332	145	6	1975	1975	NUM
inlawrev-2332	145	7	ind	ind	NOUN
inlawrev-2332	145	8	.	.	PUNCT
inlawrev-2332	146	1	acts	act	VERB
inlawrev-2332	146	2	389	389	NUM
inlawrev-2332	146	3	(	(	PUNCT
inlawrev-2332	146	4	current	current	ADJ
inlawrev-2332	146	5	version	version	NOUN
inlawrev-2332	146	6	at	at	ADP
inlawrev-2332	146	7	ind	ind	PROPN
inlawrev-2332	146	8	.	.	PUNCT
inlawrev-2332	147	1	code	code	PROPN
inlawrev-2332	147	2	§	§	PROPN
inlawrev-2332	147	3	6	6	NUM
inlawrev-2332	147	4	-	-	SYM
inlawrev-2332	147	5	1.1	1.1	NUM
inlawrev-2332	147	6	-	-	PUNCT
inlawrev-2332	147	7	3	3	NUM
inlawrev-2332	147	8	-	-	SYM
inlawrev-2332	147	9	20	20	NUM
inlawrev-2332	147	10	(	(	PUNCT
inlawrev-2332	147	11	1976	1976	NUM
inlawrev-2332	147	12	)	)	PUNCT
inlawrev-2332	147	13	)	)	PUNCT
inlawrev-2332	147	14	.	.	PUNCT
inlawrev-2332	148	1	44369	44369	NUM
inlawrev-2332	148	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	148	3	at	at	ADP
inlawrev-2332	148	4	962	962	NUM
inlawrev-2332	148	5	.	.	PUNCT
inlawrev-2332	149	1	"	"	PUNCT
inlawrev-2332	149	2	i	i	PRON
inlawrev-2332	149	3	d.	d.	PROPN
inlawrev-2332	149	4	"	"	PUNCT
inlawrev-2332	149	5	i	i	PROPN
inlawrev-2332	149	6	d.	d.	PROPN
inlawrev-2332	149	7	47366	47366	NUM
inlawrev-2332	149	8	n.e.2d	n.e.2d	NOUN
inlawrev-2332	149	9	694	694	NUM
inlawrev-2332	149	10	(	(	PUNCT
inlawrev-2332	149	11	ind	ind	NOUN
inlawrev-2332	149	12	.	.	PUNCT
inlawrev-2332	150	1	ct	ct	PROPN
inlawrev-2332	150	2	.	.	PUNCT
inlawrev-2332	151	1	app	app	PROPN
inlawrev-2332	151	2	.	.	PROPN
inlawrev-2332	151	3	1977	1977	NUM
inlawrev-2332	151	4	)	)	PUNCT
inlawrev-2332	151	5	.	.	PUNCT
inlawrev-2332	152	1	"	"	PUNCT
inlawrev-2332	152	2	see	see	VERB
inlawrev-2332	152	3	treas	treas	PROPN
inlawrev-2332	152	4	.	.	PUNCT
inlawrev-2332	153	1	reg	reg	PROPN
inlawrev-2332	153	2	.	.	PUNCT
inlawrev-2332	154	1	§	§	PROPN
inlawrev-2332	154	2	§	§	NOUN
inlawrev-2332	154	3	301.6312	301.6312	NUM
inlawrev-2332	154	4	-	-	SYM
inlawrev-2332	154	5	1	1	NUM
inlawrev-2332	154	6	,	,	PUNCT
inlawrev-2332	154	7	-2	-2	INTJ
inlawrev-2332	154	8	(	(	PUNCT
inlawrev-2332	154	9	1976	1976	NUM
inlawrev-2332	154	10	)	)	PUNCT
inlawrev-2332	154	11	.	.	PUNCT
inlawrev-2332	155	1	see	see	VERB
inlawrev-2332	155	2	also	also	ADV
inlawrev-2332	155	3	1978	1978	NUM
inlawrev-2332	155	4	stand	stand	NOUN
inlawrev-2332	155	5	.	.	PUNCT
inlawrev-2332	156	1	fed	fed	PROPN
inlawrev-2332	156	2	.	.	PUNCT
inlawrev-2332	157	1	tax	tax	PROPN
inlawrev-2332	157	2	.	.	PUNCT
inlawrev-2332	158	1	rep	rep	PROPN
inlawrev-2332	158	2	.	.	PROPN
inlawrev-2332	158	3	1	1	NUM
inlawrev-2332	158	4	9764	9764	NUM
inlawrev-2332	158	5	for	for	ADP
inlawrev-2332	158	6	an	an	DET
inlawrev-2332	158	7	explanation	explanation	NOUN
inlawrev-2332	158	8	of	of	ADP
inlawrev-2332	158	9	the	the	DET
inlawrev-2332	158	10	use	use	NOUN
inlawrev-2332	158	11	of	of	ADP
inlawrev-2332	158	12	flower	flower	NOUN
inlawrev-2332	158	13	bonds	bond	NOUN
inlawrev-2332	158	14	.	.	PUNCT
inlawrev-2332	159	1	49see	49see	NOUN
inlawrev-2332	159	2	366	366	NUM
inlawrev-2332	159	3	n.e.2d	n.e.2d	NOUN
inlawrev-2332	159	4	at	at	ADP
inlawrev-2332	159	5	696	696	NUM
inlawrev-2332	159	6	.	.	PUNCT
inlawrev-2332	160	1	for	for	ADP
inlawrev-2332	160	2	federal	federal	ADJ
inlawrev-2332	160	3	estate	estate	NOUN
inlawrev-2332	160	4	tax	tax	NOUN
inlawrev-2332	160	5	purposes	purpose	NOUN
inlawrev-2332	160	6	,	,	PUNCT
inlawrev-2332	160	7	such	such	ADJ
inlawrev-2332	160	8	bonds	bond	NOUN
inlawrev-2332	160	9	must	must	AUX
inlawrev-2332	160	10	be	be	AUX
inlawrev-2332	160	11	valued	value	VERB
inlawrev-2332	160	12	in	in	ADP
inlawrev-2332	160	13	the	the	DET
inlawrev-2332	160	14	gross	gross	ADJ
inlawrev-2332	160	15	estate	estate	NOUN
inlawrev-2332	160	16	at	at	ADP
inlawrev-2332	160	17	par	par	NOUN
inlawrev-2332	160	18	value	value	NOUN
inlawrev-2332	160	19	including	include	VERB
inlawrev-2332	160	20	interest	interest	NOUN
inlawrev-2332	160	21	accrued	accrue	VERB
inlawrev-2332	160	22	at	at	ADP
inlawrev-2332	160	23	date	date	NOUN
inlawrev-2332	160	24	of	of	ADP
inlawrev-2332	160	25	death	death	NOUN
inlawrev-2332	160	26	to	to	ADP
inlawrev-2332	160	27	the	the	DET
inlawrev-2332	160	28	extent	extent	NOUN
inlawrev-2332	160	29	they	they	PRON
inlawrev-2332	160	30	are	be	AUX
inlawrev-2332	160	31	redeemable	redeemable	ADJ
inlawrev-2332	160	32	in	in	ADP
inlawrev-2332	160	33	payment	payment	NOUN
inlawrev-2332	160	34	of	of	ADP
inlawrev-2332	160	35	estate	estate	NOUN
inlawrev-2332	160	36	taxes	taxis	NOUN
inlawrev-2332	160	37	,	,	PUNCT
inlawrev-2332	160	38	even	even	ADV
inlawrev-2332	160	39	though	though	SCONJ
inlawrev-2332	160	40	the	the	DET
inlawrev-2332	160	41	bonds	bond	NOUN
inlawrev-2332	160	42	are	be	AUX
inlawrev-2332	160	43	not	not	PART
inlawrev-2332	160	44	so	so	ADV
inlawrev-2332	160	45	used	used	ADJ
inlawrev-2332	160	46	.	.	PUNCT
inlawrev-2332	161	1	rev	rev	PROPN
inlawrev-2332	161	2	.	.	PUNCT
inlawrev-2332	161	3	rul	rul	PROPN
inlawrev-2332	161	4	.	.	PUNCT
inlawrev-2332	162	1	69	69	NUM
inlawrev-2332	162	2	-	-	SYM
inlawrev-2332	162	3	489	489	NUM
inlawrev-2332	162	4	,	,	PUNCT
inlawrev-2332	162	5	1969	1969	NUM
inlawrev-2332	162	6	-	-	SYM
inlawrev-2332	162	7	2	2	NUM
inlawrev-2332	162	8	c.b	c.b	PROPN
inlawrev-2332	162	9	.	.	PROPN
inlawrev-2332	162	10	172	172	NUM
inlawrev-2332	162	11	.	.	NOUN
inlawrev-2332	162	12	50	50	NUM
inlawrev-2332	162	13	i.r.c	i.r.c	NOUN
inlawrev-2332	162	14	.	.	PUNCT
inlawrev-2332	163	1	§	§	PROPN
inlawrev-2332	163	2	6312	6312	NUM
inlawrev-2332	163	3	(	(	PUNCT
inlawrev-2332	163	4	repealed	repeal	VERB
inlawrev-2332	163	5	1971	1971	NUM
inlawrev-2332	163	6	with	with	ADP
inlawrev-2332	163	7	respect	respect	NOUN
inlawrev-2332	163	8	to	to	ADP
inlawrev-2332	163	9	obligations	obligation	NOUN
inlawrev-2332	163	10	issued	issue	VERB
inlawrev-2332	163	11	after	after	ADP
inlawrev-2332	163	12	mar	mar	PROPN
inlawrev-2332	163	13	.	.	PROPN
inlawrev-2332	163	14	3	3	NUM
inlawrev-2332	163	15	,	,	PUNCT
inlawrev-2332	163	16	1971	1971	NUM
inlawrev-2332	163	17	)	)	PUNCT
inlawrev-2332	163	18	.	.	PUNCT
inlawrev-2332	164	1	1979	1979	NUM
inlawrev-2332	164	2	]	]	PUNCT
inlawrev-2332	164	3	survey	survey	NOUN
inlawrev-2332	164	4	-	-	PUNCT
inlawrev-2332	164	5	taxation	taxation	NOUN
inlawrev-2332	164	6	327	327	NUM
inlawrev-2332	164	7	time	time	NOUN
inlawrev-2332	164	8	of	of	ADP
inlawrev-2332	164	9	death.51	death.51	NOUN
inlawrev-2332	164	10	additionally	additionally	ADV
inlawrev-2332	164	11	,	,	PUNCT
inlawrev-2332	164	12	a	a	DET
inlawrev-2332	164	13	department	department	NOUN
inlawrev-2332	164	14	of	of	ADP
inlawrev-2332	164	15	revenue	revenue	NOUN
inlawrev-2332	164	16	regulation	regulation	NOUN
inlawrev-2332	164	17	sets	set	VERB
inlawrev-2332	164	18	forth	forth	ADP
inlawrev-2332	164	19	the	the	DET
inlawrev-2332	164	20	over	over	ADP
inlawrev-2332	164	21	-	-	PUNCT
inlawrev-2332	164	22	the	the	DET
inlawrev-2332	164	23	-	-	PUNCT
inlawrev-2332	164	24	counter	counter	NOUN
inlawrev-2332	164	25	market	market	NOUN
inlawrev-2332	164	26	price	price	NOUN
inlawrev-2332	164	27	of	of	ADP
inlawrev-2332	164	28	bonds	bond	NOUN
inlawrev-2332	164	29	as	as	ADP
inlawrev-2332	164	30	the	the	DET
inlawrev-2332	164	31	proper	proper	ADJ
inlawrev-2332	164	32	value	value	NOUN
inlawrev-2332	164	33	for	for	ADP
inlawrev-2332	164	34	inclusion	inclusion	NOUN
inlawrev-2332	164	35	in	in	ADP
inlawrev-2332	164	36	an	an	DET
inlawrev-2332	164	37	estate.52	estate.52	NOUN
inlawrev-2332	164	38	the	the	DET
inlawrev-2332	164	39	court	court	NOUN
inlawrev-2332	164	40	agreed	agree	VERB
inlawrev-2332	164	41	with	with	ADP
inlawrev-2332	164	42	an	an	DET
inlawrev-2332	164	43	illinois	illinois	PROPN
inlawrev-2332	164	44	court	court	NOUN
inlawrev-2332	164	45	's	's	PART
inlawrev-2332	164	46	holding	holding	NOUN
inlawrev-2332	164	47	that	that	SCONJ
inlawrev-2332	164	48	if	if	SCONJ
inlawrev-2332	164	49	a	a	DET
inlawrev-2332	164	50	statute	statute	NOUN
inlawrev-2332	164	51	specifies	specify	VERB
inlawrev-2332	164	52	fair	fair	ADJ
inlawrev-2332	164	53	market	market	NOUN
inlawrev-2332	164	54	value	value	NOUN
inlawrev-2332	164	55	as	as	SCONJ
inlawrev-2332	164	56	the	the	DET
inlawrev-2332	164	57	value	value	NOUN
inlawrev-2332	164	58	to	to	PART
inlawrev-2332	164	59	be	be	AUX
inlawrev-2332	164	60	used	use	VERB
inlawrev-2332	164	61	for	for	ADP
inlawrev-2332	164	62	estate	estate	NOUN
inlawrev-2332	164	63	valuation	valuation	NOUN
inlawrev-2332	164	64	,	,	PUNCT
inlawrev-2332	164	65	the	the	DET
inlawrev-2332	164	66	legislature	legislature	NOUN
inlawrev-2332	164	67	was	be	AUX
inlawrev-2332	164	68	not	not	PART
inlawrev-2332	164	69	referring	refer	VERB
inlawrev-2332	164	70	to	to	ADP
inlawrev-2332	164	71	a	a	DET
inlawrev-2332	164	72	special	special	ADJ
inlawrev-2332	164	73	or	or	CCONJ
inlawrev-2332	164	74	limited	limited	ADJ
inlawrev-2332	164	75	value	value	NOUN
inlawrev-2332	164	76	which	which	PRON
inlawrev-2332	164	77	a	a	DET
inlawrev-2332	164	78	particular	particular	ADJ
inlawrev-2332	164	79	asset	asset	NOUN
inlawrev-2332	164	80	may	may	AUX
inlawrev-2332	164	81	have	have	VERB
inlawrev-2332	164	82	for	for	ADP
inlawrev-2332	164	83	a	a	DET
inlawrev-2332	164	84	captive	captive	ADJ
inlawrev-2332	164	85	buyer	buyer	NOUN
inlawrev-2332	164	86	's	's	PART
inlawrev-2332	164	87	specific	specific	ADJ
inlawrev-2332	164	88	purpose	purpose	NOUN
inlawrev-2332	164	89	(	(	PUNCT
inlawrev-2332	164	90	here	here	ADV
inlawrev-2332	164	91	,	,	PUNCT
inlawrev-2332	164	92	the	the	DET
inlawrev-2332	164	93	department	department	NOUN
inlawrev-2332	164	94	of	of	ADP
inlawrev-2332	164	95	treasury).53	treasury).53	PROPN
inlawrev-2332	164	96	the	the	DET
inlawrev-2332	164	97	indiana	indiana	PROPN
inlawrev-2332	164	98	court	court	PROPN
inlawrev-2332	164	99	ruled	rule	VERB
inlawrev-2332	164	100	:	:	PUNCT
inlawrev-2332	164	101	"	"	PUNCT
inlawrev-2332	164	102	the	the	DET
inlawrev-2332	164	103	plain	plain	ADJ
inlawrev-2332	164	104	meaning	meaning	NOUN
inlawrev-2332	164	105	of	of	ADP
inlawrev-2332	164	106	the	the	DET
inlawrev-2332	164	107	words	word	NOUN
inlawrev-2332	164	108	'	'	PUNCT
inlawrev-2332	164	109	fair	fair	ADJ
inlawrev-2332	164	110	market	market	NOUN
inlawrev-2332	164	111	value	value	NOUN
inlawrev-2332	164	112	'	'	PUNCT
inlawrev-2332	164	113	must	must	AUX
inlawrev-2332	164	114	be	be	AUX
inlawrev-2332	164	115	employed	employ	VERB
inlawrev-2332	164	116	when	when	SCONJ
inlawrev-2332	164	117	interpreting	interpret	VERB
inlawrev-2332	164	118	the	the	DET
inlawrev-2332	164	119	statute	statute	NOUN
inlawrev-2332	164	120	.	.	PUNCT
inlawrev-2332	164	121	"	"	PUNCT
inlawrev-2332	165	1	54	54	NUM
inlawrev-2332	165	2	further	far	ADV
inlawrev-2332	165	3	noting	note	VERB
inlawrev-2332	165	4	that	that	SCONJ
inlawrev-2332	165	5	the	the	DET
inlawrev-2332	165	6	commonly	commonly	ADV
inlawrev-2332	165	7	accepted	accept	VERB
inlawrev-2332	165	8	definition	definition	NOUN
inlawrev-2332	165	9	of	of	ADP
inlawrev-2332	165	10	"	"	PUNCT
inlawrev-2332	165	11	fair	fair	ADJ
inlawrev-2332	165	12	market	market	NOUN
inlawrev-2332	165	13	value	value	NOUN
inlawrev-2332	165	14	"	"	PUNCT
inlawrev-2332	165	15	is	be	AUX
inlawrev-2332	165	16	what	what	PRON
inlawrev-2332	165	17	a	a	DET
inlawrev-2332	165	18	willing	willing	ADJ
inlawrev-2332	165	19	buyer	buyer	NOUN
inlawrev-2332	165	20	,	,	PUNCT
inlawrev-2332	165	21	under	under	ADP
inlawrev-2332	165	22	no	no	DET
inlawrev-2332	165	23	compulsion	compulsion	NOUN
inlawrev-2332	165	24	to	to	PART
inlawrev-2332	165	25	buy	buy	VERB
inlawrev-2332	165	26	,	,	PUNCT
inlawrev-2332	165	27	would	would	AUX
inlawrev-2332	165	28	pay	pay	VERB
inlawrev-2332	165	29	a	a	DET
inlawrev-2332	165	30	willing	willing	ADJ
inlawrev-2332	165	31	seller	seller	NOUN
inlawrev-2332	165	32	,	,	PUNCT
inlawrev-2332	165	33	under	under	ADP
inlawrev-2332	165	34	no	no	DET
inlawrev-2332	165	35	compulsion	compulsion	NOUN
inlawrev-2332	165	36	to	to	PART
inlawrev-2332	165	37	sell	sell	VERB
inlawrev-2332	165	38	,	,	PUNCT
inlawrev-2332	165	39	the	the	DET
inlawrev-2332	165	40	second	second	ADJ
inlawrev-2332	165	41	national	national	PROPN
inlawrev-2332	165	42	bank	bank	PROPN
inlawrev-2332	165	43	court	court	PROPN
inlawrev-2332	165	44	held	hold	VERB
inlawrev-2332	165	45	for	for	ADP
inlawrev-2332	165	46	the	the	DET
inlawrev-2332	165	47	taxpayer	taxpayer	NOUN
inlawrev-2332	165	48	inasmuch	inasmuch	ADJ
inlawrev-2332	165	49	as	as	SCONJ
inlawrev-2332	165	50	the	the	DET
inlawrev-2332	165	51	federal	federal	ADJ
inlawrev-2332	165	52	government	government	NOUN
inlawrev-2332	165	53	,	,	PUNCT
inlawrev-2332	165	54	in	in	ADP
inlawrev-2332	165	55	the	the	DET
inlawrev-2332	165	56	"	"	PUNCT
inlawrev-2332	165	57	flower	flower	NOUN
inlawrev-2332	165	58	bonds	bond	NOUN
inlawrev-2332	165	59	"	"	PUNCT
inlawrev-2332	165	60	situation	situation	NOUN
inlawrev-2332	165	61	,	,	PUNCT
inlawrev-2332	165	62	is	be	AUX
inlawrev-2332	165	63	under	under	ADP
inlawrev-2332	165	64	a	a	DET
inlawrev-2332	165	65	compulsion	compulsion	NOUN
inlawrev-2332	165	66	to	to	PART
inlawrev-2332	165	67	buy.55	buy.55	VERB
inlawrev-2332	165	68	the	the	DET
inlawrev-2332	165	69	court	court	NOUN
inlawrev-2332	165	70	of	of	ADP
inlawrev-2332	165	71	appeals	appeal	NOUN
inlawrev-2332	165	72	relied	rely	VERB
inlawrev-2332	165	73	on	on	ADP
inlawrev-2332	165	74	the	the	DET
inlawrev-2332	165	75	reasoning	reasoning	NOUN
inlawrev-2332	165	76	of	of	ADP
inlawrev-2332	165	77	second	second	ADJ
inlawrev-2332	165	78	national	national	PROPN
inlawrev-2332	165	79	bank	bank	NOUN
inlawrev-2332	165	80	in	in	ADP
inlawrev-2332	165	81	reaching	reach	VERB
inlawrev-2332	165	82	the	the	DET
inlawrev-2332	165	83	same	same	ADJ
inlawrev-2332	165	84	conclusion	conclusion	NOUN
inlawrev-2332	165	85	in	in	ADP
inlawrev-2332	165	86	state	state	NOUN
inlawrev-2332	165	87	v.	v.	ADP
inlawrev-2332	165	88	bower	bower	PROPN
inlawrev-2332	165	89	.	.	PUNCT
inlawrev-2332	166	1	™	™	PROPN
inlawrev-2332	166	2	b.	b.	PROPN
inlawrev-2332	166	3	gift	gift	NOUN
inlawrev-2332	166	4	in	in	ADP
inlawrev-2332	166	5	contemplation	contemplation	NOUN
inlawrev-2332	166	6	of	of	ADP
inlawrev-2332	166	7	death	death	NOUN
inlawrev-2332	166	8	.	.	PUNCT
inlawrev-2332	167	1	—	—	PUNCT
inlawrev-2332	167	2	under	under	ADP
inlawrev-2332	167	3	the	the	DET
inlawrev-2332	167	4	gift	gift	NOUN
inlawrev-2332	167	5	in	in	ADP
inlawrev-2332	167	6	contemplation	contemplation	NOUN
inlawrev-2332	167	7	of	of	ADP
inlawrev-2332	167	8	death	death	NOUN
inlawrev-2332	167	9	statute,57	statute,57	ADP
inlawrev-2332	167	10	the	the	DET
inlawrev-2332	167	11	value	value	NOUN
inlawrev-2332	167	12	of	of	ADP
inlawrev-2332	167	13	gifts	gift	NOUN
inlawrev-2332	167	14	made	make	VERB
inlawrev-2332	167	15	in	in	ADP
inlawrev-2332	167	16	contemplation	contemplation	NOUN
inlawrev-2332	167	17	of	of	ADP
inlawrev-2332	167	18	the	the	DET
inlawrev-2332	167	19	transferor	transferor	NOUN
inlawrev-2332	167	20	's	's	PART
inlawrev-2332	167	21	death	death	NOUN
inlawrev-2332	167	22	are	be	AUX
inlawrev-2332	167	23	includible	includible	ADJ
inlawrev-2332	167	24	in	in	ADP
inlawrev-2332	167	25	the	the	DET
inlawrev-2332	167	26	transferordecedent	transferordecedent	NOUN
inlawrev-2332	167	27	's	's	PART
inlawrev-2332	167	28	gross	gross	ADJ
inlawrev-2332	167	29	estate	estate	NOUN
inlawrev-2332	167	30	,	,	PUNCT
inlawrev-2332	167	31	and	and	CCONJ
inlawrev-2332	167	32	gifts	gift	NOUN
inlawrev-2332	167	33	made	make	VERB
inlawrev-2332	167	34	within	within	ADP
inlawrev-2332	167	35	two	two	NUM
inlawrev-2332	167	36	years	year	NOUN
inlawrev-2332	167	37	prior	prior	ADV
inlawrev-2332	167	38	to	to	ADP
inlawrev-2332	167	39	death	death	NOUN
inlawrev-2332	167	40	are	be	AUX
inlawrev-2332	167	41	presumed	presume	VERB
inlawrev-2332	167	42	to	to	PART
inlawrev-2332	167	43	have	have	AUX
inlawrev-2332	167	44	been	be	AUX
inlawrev-2332	167	45	made	make	VERB
inlawrev-2332	167	46	in	in	ADP
inlawrev-2332	167	47	contemplation	contemplation	NOUN
inlawrev-2332	167	48	of	of	ADP
inlawrev-2332	167	49	death.58	death.58	PROPN
inlawrev-2332	167	50	nonetheless	nonetheless	ADV
inlawrev-2332	167	51	,	,	PUNCT
inlawrev-2332	167	52	as	as	SCONJ
inlawrev-2332	167	53	noted	note	VERB
inlawrev-2332	167	54	in	in	ADP
inlawrev-2332	167	55	bower	bower	NOUN
inlawrev-2332	167	56	that	that	DET
inlawrev-2332	167	57	presumption	presumption	NOUN
inlawrev-2332	167	58	is	be	AUX
inlawrev-2332	167	59	not	not	PART
inlawrev-2332	167	60	conclusive	conclusive	ADJ
inlawrev-2332	167	61	,	,	PUNCT
inlawrev-2332	167	62	and	and	CCONJ
inlawrev-2332	167	63	it	it	PRON
inlawrev-2332	167	64	may	may	AUX
inlawrev-2332	167	65	be	be	AUX
inlawrev-2332	167	66	overcome	overcome	VERB
inlawrev-2332	167	67	by	by	ADP
inlawrev-2332	167	68	the	the	DET
inlawrev-2332	167	69	showing	showing	NOUN
inlawrev-2332	167	70	of	of	ADP
inlawrev-2332	167	71	a	a	DET
inlawrev-2332	167	72	substantial	substantial	ADJ
inlawrev-2332	167	73	lifetime	lifetime	NOUN
inlawrev-2332	167	74	motive	motive	NOUN
inlawrev-2332	167	75	.	.	PUNCT
inlawrev-2332	168	1	59	59	NUM
inlawrev-2332	168	2	in	in	ADP
inlawrev-2332	168	3	bower	bower	NOUN
inlawrev-2332	168	4	,	,	PUNCT
inlawrev-2332	168	5	the	the	DET
inlawrev-2332	168	6	lifetime	lifetime	NOUN
inlawrev-2332	168	7	motive	motive	NOUN
inlawrev-2332	168	8	found	find	VERB
inlawrev-2332	168	9	factually	factually	ADV
inlawrev-2332	168	10	sufficient	sufficient	ADJ
inlawrev-2332	168	11	by	by	ADP
inlawrev-2332	168	12	the	the	DET
inlawrev-2332	168	13	trial	trial	NOUN
inlawrev-2332	168	14	court	court	NOUN
inlawrev-2332	168	15	and	and	CCONJ
inlawrev-2332	168	16	upheld	uphold	VERB
inlawrev-2332	168	17	on	on	ADP
inlawrev-2332	168	18	review	review	NOUN
inlawrev-2332	168	19	,	,	PUNCT
inlawrev-2332	168	20	was	be	AUX
inlawrev-2332	168	21	the	the	DET
inlawrev-2332	168	22	elimination	elimination	NOUN
inlawrev-2332	168	23	of	of	ADP
inlawrev-2332	168	24	property	property	NOUN
inlawrev-2332	168	25	from	from	ADP
inlawrev-2332	168	26	the	the	DET
inlawrev-2332	168	27	estate	estate	NOUN
inlawrev-2332	168	28	by	by	ADP
inlawrev-2332	168	29	gift	gift	NOUN
inlawrev-2332	168	30	to	to	ADP
inlawrev-2332	168	31	the	the	DET
inlawrev-2332	168	32	decedent	decedent	NOUN
inlawrev-2332	168	33	's	's	PART
inlawrev-2332	168	34	nieces	niece	NOUN
inlawrev-2332	168	35	and	and	CCONJ
inlawrev-2332	168	36	nephews	nephew	NOUN
inlawrev-2332	168	37	.	.	PUNCT
inlawrev-2332	169	1	the	the	DET
inlawrev-2332	169	2	decedent	decedent	NOUN
inlawrev-2332	169	3	had	have	AUX
inlawrev-2332	169	4	received	receive	VERB
inlawrev-2332	169	5	this	this	DET
inlawrev-2332	169	6	property	property	NOUN
inlawrev-2332	169	7	from	from	ADP
inlawrev-2332	169	8	her	her	PRON
inlawrev-2332	169	9	sister	sister	NOUN
inlawrev-2332	169	10	's	's	PART
inlawrev-2332	169	11	estate	estate	NOUN
inlawrev-2332	169	12	and	and	CCONJ
inlawrev-2332	169	13	she	she	PRON
inlawrev-2332	169	14	maintained	maintain	VERB
inlawrev-2332	169	15	it	it	PRON
inlawrev-2332	169	16	should	should	AUX
inlawrev-2332	169	17	have	have	AUX
inlawrev-2332	169	18	been	be	AUX
inlawrev-2332	169	19	given	give	VERB
inlawrev-2332	169	20	from	from	ADP
inlawrev-2332	169	21	her	her	PRON
inlawrev-2332	169	22	sister	sister	NOUN
inlawrev-2332	169	23	's	's	PART
inlawrev-2332	169	24	estate	estate	NOUN
inlawrev-2332	169	25	directly	directly	ADV
inlawrev-2332	169	26	to	to	ADP
inlawrev-2332	169	27	the	the	DET
inlawrev-2332	169	28	nieces	niece	NOUN
inlawrev-2332	169	29	and	and	CCONJ
inlawrev-2332	169	30	nephews	nephew	NOUN
inlawrev-2332	169	31	.	.	PUNCT
inlawrev-2332	170	1	the	the	DET
inlawrev-2332	170	2	bower	bower	PROPN
inlawrev-2332	170	3	court	court	NOUN
inlawrev-2332	170	4	agreed	agree	VERB
inlawrev-2332	170	5	and	and	CCONJ
inlawrev-2332	170	6	further	far	ADV
inlawrev-2332	170	7	buttressed	buttress	VERB
inlawrev-2332	170	8	its	its	PRON
inlawrev-2332	170	9	decision	decision	NOUN
inlawrev-2332	170	10	by	by	ADP
inlawrev-2332	170	11	acceptance	acceptance	NOUN
inlawrev-2332	170	12	of	of	ADP
inlawrev-2332	170	13	the	the	DET
inlawrev-2332	170	14	argument	argument	NOUN
inlawrev-2332	170	15	that	that	SCONJ
inlawrev-2332	170	16	the	the	DET
inlawrev-2332	170	17	gifts	gift	NOUN
inlawrev-2332	170	18	were	be	AUX
inlawrev-2332	170	19	actually	actually	ADV
inlawrev-2332	170	20	made	make	VERB
inlawrev-2332	170	21	to	to	PART
inlawrev-2332	170	22	avoid	avoid	VERB
inlawrev-2332	170	23	a	a	DET
inlawrev-2332	170	24	contest	contest	NOUN
inlawrev-2332	170	25	of	of	ADP
inlawrev-2332	170	26	the	the	DET
inlawrev-2332	170	27	decedent	decedent	NOUN
inlawrev-2332	170	28	's	's	PART
inlawrev-2332	170	29	sister	sister	NOUN
inlawrev-2332	170	30	's	's	PART
inlawrev-2332	170	31	will	will	NOUN
inlawrev-2332	170	32	.	.	PUNCT
inlawrev-2332	171	1	60	60	NUM
inlawrev-2332	171	2	the	the	DET
inlawrev-2332	171	3	court	court	NOUN
inlawrev-2332	171	4	said	say	VERB
inlawrev-2332	171	5	this	this	DET
inlawrev-2332	171	6	latter	latter	ADJ
inlawrev-2332	171	7	fact	fact	NOUN
inlawrev-2332	171	8	alone	alone	ADV
inlawrev-2332	171	9	could	could	AUX
inlawrev-2332	171	10	suffice	suffice	VERB
inlawrev-2332	171	11	as	as	ADP
inlawrev-2332	171	12	a	a	DET
inlawrev-2332	171	13	substantial	substantial	ADJ
inlawrev-2332	171	14	lifetime	lifetime	NOUN
inlawrev-2332	171	15	motive	motive	NOUN
inlawrev-2332	171	16	to	to	PART
inlawrev-2332	171	17	overcome	overcome	VERB
inlawrev-2332	171	18	the	the	DET
inlawrev-2332	171	19	statutory	statutory	ADJ
inlawrev-2332	171	20	presumption.661	presumption.661	PROPN
inlawrev-2332	171	21	51366	51366	NUM
inlawrev-2332	171	22	n.e.2d	n.e.2d	NOUN
inlawrev-2332	171	23	at	at	ADP
inlawrev-2332	171	24	695	695	NUM
inlawrev-2332	171	25	.	.	PUNCT
inlawrev-2332	171	26	52	52	NUM
inlawrev-2332	171	27	ind	ind	NOUN
inlawrev-2332	171	28	.	.	PUNCT
inlawrev-2332	172	1	admin	admin	PROPN
inlawrev-2332	172	2	.	.	PUNCT
inlawrev-2332	173	1	r.	r.	PROPN
inlawrev-2332	173	2	&	&	CCONJ
inlawrev-2332	173	3	regs	regs	PROPN
inlawrev-2332	173	4	.	.	PUNCT
inlawrev-2332	174	1	§	§	PROPN
inlawrev-2332	174	2	6	6	NUM
inlawrev-2332	174	3	-	-	SYM
inlawrev-2332	174	4	4	4	NUM
inlawrev-2332	174	5	-	-	PUNCT
inlawrev-2332	174	6	1	1	NUM
inlawrev-2332	174	7	-	-	SYM
inlawrev-2332	174	8	7	7	NUM
inlawrev-2332	174	9	(	(	PUNCT
inlawrev-2332	174	10	burns	burn	NOUN
inlawrev-2332	174	11	1976	1976	NUM
inlawrev-2332	174	12	)	)	PUNCT
inlawrev-2332	174	13	.	.	PUNCT
inlawrev-2332	175	1	53	53	NUM
inlawrev-2332	175	2	in	in	ADP
inlawrev-2332	175	3	re	re	NOUN
inlawrev-2332	175	4	estate	estate	NOUN
inlawrev-2332	175	5	of	of	ADP
inlawrev-2332	175	6	voss	voss	PROPN
inlawrev-2332	175	7	,	,	PUNCT
inlawrev-2332	175	8	55	55	NUM
inlawrev-2332	175	9	111	111	NUM
inlawrev-2332	175	10	.	.	PUNCT
inlawrev-2332	176	1	2d	2d	PROPN
inlawrev-2332	176	2	313	313	NUM
inlawrev-2332	176	3	,	,	PUNCT
inlawrev-2332	176	4	303	303	NUM
inlawrev-2332	176	5	n.e.2d	n.e.2d	NOUN
inlawrev-2332	176	6	9	9	NUM
inlawrev-2332	176	7	(	(	PUNCT
inlawrev-2332	176	8	1973	1973	NUM
inlawrev-2332	176	9	)	)	PUNCT
inlawrev-2332	176	10	.	.	PUNCT
inlawrev-2332	177	1	see	see	VERB
inlawrev-2332	177	2	also	also	ADV
inlawrev-2332	177	3	in	in	ADP
inlawrev-2332	177	4	re	re	NOUN
inlawrev-2332	177	5	estate	estate	NOUN
inlawrev-2332	177	6	of	of	ADP
inlawrev-2332	177	7	power	power	NOUN
inlawrev-2332	177	8	,	,	PUNCT
inlawrev-2332	177	9	156	156	NUM
inlawrev-2332	177	10	mont	mont	NOUN
inlawrev-2332	177	11	.	.	PUNCT
inlawrev-2332	178	1	100	100	NUM
inlawrev-2332	178	2	,	,	PUNCT
inlawrev-2332	178	3	476	476	NUM
inlawrev-2332	178	4	p.2d	p.2d	NUM
inlawrev-2332	178	5	506	506	NUM
inlawrev-2332	178	6	(	(	PUNCT
inlawrev-2332	178	7	1970	1970	NUM
inlawrev-2332	178	8	)	)	PUNCT
inlawrev-2332	178	9	.	.	PUNCT
inlawrev-2332	179	1	54366	54366	NUM
inlawrev-2332	179	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	179	3	at	at	ADP
inlawrev-2332	179	4	696	696	NUM
inlawrev-2332	179	5	.	.	PUNCT
inlawrev-2332	180	1	55	55	NUM
inlawrev-2332	181	1	i	i	PRON
inlawrev-2332	181	2	d.	d.	PROPN
inlawrev-2332	181	3	56372	56372	NUM
inlawrev-2332	181	4	n.e.2d	n.e.2d	NOUN
inlawrev-2332	181	5	1227	1227	NUM
inlawrev-2332	181	6	,	,	PUNCT
inlawrev-2332	181	7	1229	1229	NUM
inlawrev-2332	181	8	(	(	PUNCT
inlawrev-2332	181	9	ind	ind	NOUN
inlawrev-2332	181	10	.	.	PUNCT
inlawrev-2332	182	1	ct	ct	PROPN
inlawrev-2332	182	2	.	.	PUNCT
inlawrev-2332	183	1	app	app	PROPN
inlawrev-2332	183	2	.	.	PROPN
inlawrev-2332	183	3	1978	1978	NUM
inlawrev-2332	183	4	)	)	PUNCT
inlawrev-2332	183	5	.	.	PUNCT
inlawrev-2332	184	1	57	57	NUM
inlawrev-2332	184	2	ind	ind	NOUN
inlawrev-2332	184	3	.	.	PUNCT
inlawrev-2332	185	1	code	code	PROPN
inlawrev-2332	185	2	§	§	PROPN
inlawrev-2332	185	3	6	6	NUM
inlawrev-2332	185	4	-	-	SYM
inlawrev-2332	185	5	4.1	4.1	NUM
inlawrev-2332	185	6	-	-	PUNCT
inlawrev-2332	185	7	2	2	NUM
inlawrev-2332	185	8	-	-	SYM
inlawrev-2332	185	9	4	4	NUM
inlawrev-2332	185	10	(	(	PUNCT
inlawrev-2332	185	11	1976	1976	NUM
inlawrev-2332	185	12	)	)	PUNCT
inlawrev-2332	185	13	.	.	PUNCT
inlawrev-2332	186	1	59372	59372	NUM
inlawrev-2332	186	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	186	3	at	at	ADP
inlawrev-2332	186	4	1228	1228	NUM
inlawrev-2332	186	5	-	-	SYM
inlawrev-2332	186	6	29	29	NUM
inlawrev-2332	186	7	.	.	PUNCT
inlawrev-2332	187	1	«	«	PUNCT
inlawrev-2332	187	2	°	°	PROPN
inlawrev-2332	187	3	i	i	PROPN
inlawrev-2332	187	4	d.	d.	PROPN
inlawrev-2332	187	5	"	"	PUNCT
inlawrev-2332	187	6	i	i	PROPN
inlawrev-2332	187	7	d.	d.	PROPN
inlawrev-2332	187	8	328	328	NUM
inlawrev-2332	187	9	indiana	indiana	PROPN
inlawrev-2332	187	10	law	law	PROPN
inlawrev-2332	187	11	review	review	NOUN
inlawrev-2332	187	12	[	[	X
inlawrev-2332	187	13	vol	vol	NOUN
inlawrev-2332	187	14	.	.	PUNCT
inlawrev-2332	187	15	12:320	12:320	NUM
inlawrev-2332	188	1	k.	k.	PROPN
inlawrev-2332	188	2	gross	gross	ADJ
inlawrev-2332	188	3	income	income	NOUN
inlawrev-2332	188	4	tax	tax	NOUN
inlawrev-2332	188	5	.	.	PUNCT
inlawrev-2332	189	1	—	—	PUNCT
inlawrev-2332	189	2	the	the	DET
inlawrev-2332	189	3	court	court	NOUN
inlawrev-2332	189	4	of	of	ADP
inlawrev-2332	189	5	appeals	appeal	NOUN
inlawrev-2332	189	6	,	,	PUNCT
inlawrev-2332	189	7	in	in	ADP
inlawrev-2332	189	8	indiana	indiana	PROPN
inlawrev-2332	189	9	department	department	PROPN
inlawrev-2332	189	10	of	of	ADP
inlawrev-2332	189	11	state	state	PROPN
inlawrev-2332	189	12	revenue	revenue	NOUN
inlawrev-2332	189	13	v.	v.	ADP
inlawrev-2332	189	14	william	william	PROPN
inlawrev-2332	189	15	a.	a.	PROPN
inlawrev-2332	189	16	pope	pope	PROPN
inlawrev-2332	189	17	co.*2	co.*2	PROPN
inlawrev-2332	189	18	found	find	VERB
inlawrev-2332	189	19	that	that	SCONJ
inlawrev-2332	189	20	a	a	DET
inlawrev-2332	189	21	1955	1955	NUM
inlawrev-2332	189	22	amendment	amendment	NOUN
inlawrev-2332	189	23	to	to	ADP
inlawrev-2332	189	24	the	the	DET
inlawrev-2332	189	25	definition	definition	NOUN
inlawrev-2332	189	26	of	of	ADP
inlawrev-2332	189	27	"	"	PUNCT
inlawrev-2332	189	28	selling	sell	VERB
inlawrev-2332	189	29	at	at	ADP
inlawrev-2332	189	30	retail"63	retail"63	NOUN
inlawrev-2332	189	31	clearly	clearly	ADV
inlawrev-2332	189	32	evidenced	evidence	VERB
inlawrev-2332	189	33	a	a	DET
inlawrev-2332	189	34	legislative	legislative	ADJ
inlawrev-2332	189	35	intent	intent	NOUN
inlawrev-2332	189	36	to	to	PART
inlawrev-2332	189	37	make	make	VERB
inlawrev-2332	189	38	retail	retail	ADJ
inlawrev-2332	189	39	transactions	transaction	NOUN
inlawrev-2332	189	40	having	have	VERB
inlawrev-2332	189	41	both	both	CCONJ
inlawrev-2332	189	42	sales	sale	NOUN
inlawrev-2332	189	43	and	and	CCONJ
inlawrev-2332	189	44	service	service	NOUN
inlawrev-2332	189	45	aspects	aspect	NOUN
inlawrev-2332	189	46	severable	severable	ADJ
inlawrev-2332	189	47	for	for	ADP
inlawrev-2332	189	48	gross	gross	ADJ
inlawrev-2332	189	49	income	income	NOUN
inlawrev-2332	189	50	tax	tax	NOUN
inlawrev-2332	189	51	purposes.64	purposes.64	NOUN
inlawrev-2332	189	52	the	the	DET
inlawrev-2332	189	53	severability	severability	NOUN
inlawrev-2332	189	54	factor	factor	NOUN
inlawrev-2332	189	55	is	be	AUX
inlawrev-2332	189	56	significant	significant	ADJ
inlawrev-2332	189	57	because	because	SCONJ
inlawrev-2332	189	58	income	income	NOUN
inlawrev-2332	189	59	received	receive	VERB
inlawrev-2332	189	60	from	from	ADP
inlawrev-2332	189	61	"	"	PUNCT
inlawrev-2332	189	62	selling	sell	VERB
inlawrev-2332	189	63	at	at	ADP
inlawrev-2332	189	64	retail	retail	NOUN
inlawrev-2332	189	65	"	"	PUNCT
inlawrev-2332	189	66	is	be	AUX
inlawrev-2332	189	67	subject	subject	ADJ
inlawrev-2332	189	68	to	to	ADP
inlawrev-2332	189	69	gross	gross	ADJ
inlawrev-2332	189	70	income	income	NOUN
inlawrev-2332	189	71	tax	tax	NOUN
inlawrev-2332	189	72	at	at	ADP
inlawrev-2332	189	73	a	a	DET
inlawrev-2332	189	74	rate	rate	NOUN
inlawrev-2332	189	75	of	of	ADP
inlawrev-2332	189	76	one	one	NUM
inlawrev-2332	189	77	-	-	PUNCT
inlawrev-2332	189	78	half	half	NOUN
inlawrev-2332	189	79	percent	percent	NOUN
inlawrev-2332	189	80	,	,	PUNCT
inlawrev-2332	189	81	while	while	SCONJ
inlawrev-2332	189	82	income	income	NOUN
inlawrev-2332	189	83	received	receive	VERB
inlawrev-2332	189	84	from	from	ADP
inlawrev-2332	189	85	the	the	DET
inlawrev-2332	189	86	rendering	rendering	NOUN
inlawrev-2332	189	87	of	of	ADP
inlawrev-2332	189	88	services	service	NOUN
inlawrev-2332	189	89	is	be	AUX
inlawrev-2332	189	90	taxed	tax	VERB
inlawrev-2332	189	91	at	at	ADP
inlawrev-2332	189	92	a	a	DET
inlawrev-2332	189	93	two	two	NUM
inlawrev-2332	189	94	-	-	PUNCT
inlawrev-2332	189	95	percent	percent	NOUN
inlawrev-2332	189	96	rate.65	rate.65	NOUN
inlawrev-2332	189	97	the	the	DET
inlawrev-2332	189	98	court	court	NOUN
inlawrev-2332	189	99	also	also	ADV
inlawrev-2332	189	100	ruled	rule	VERB
inlawrev-2332	189	101	that	that	SCONJ
inlawrev-2332	189	102	the	the	DET
inlawrev-2332	189	103	meaning	meaning	NOUN
inlawrev-2332	189	104	of	of	ADP
inlawrev-2332	189	105	the	the	DET
inlawrev-2332	189	106	term	term	NOUN
inlawrev-2332	189	107	"	"	PUNCT
inlawrev-2332	189	108	delivery	delivery	NOUN
inlawrev-2332	189	109	"	"	PUNCT
inlawrev-2332	189	110	did	do	AUX
inlawrev-2332	189	111	not	not	PART
inlawrev-2332	189	112	include	include	VERB
inlawrev-2332	189	113	installation.66	installation.66	NOUN
inlawrev-2332	189	114	delivery	delivery	NOUN
inlawrev-2332	189	115	is	be	AUX
inlawrev-2332	189	116	complete	complete	ADJ
inlawrev-2332	189	117	when	when	SCONJ
inlawrev-2332	189	118	the	the	DET
inlawrev-2332	189	119	goods	good	NOUN
inlawrev-2332	189	120	sold	sell	VERB
inlawrev-2332	189	121	reach	reach	VERB
inlawrev-2332	189	122	their	their	PRON
inlawrev-2332	189	123	destination	destination	NOUN
inlawrev-2332	189	124	;	;	PUNCT
inlawrev-2332	189	125	any	any	DET
inlawrev-2332	189	126	installation	installation	NOUN
inlawrev-2332	189	127	work	work	NOUN
inlawrev-2332	189	128	done	do	VERB
inlawrev-2332	189	129	thereafter	thereafter	ADV
inlawrev-2332	189	130	is	be	AUX
inlawrev-2332	189	131	the	the	DET
inlawrev-2332	189	132	performance	performance	NOUN
inlawrev-2332	189	133	of	of	ADP
inlawrev-2332	189	134	services	service	NOUN
inlawrev-2332	189	135	and	and	CCONJ
inlawrev-2332	189	136	is	be	AUX
inlawrev-2332	189	137	subject	subject	ADJ
inlawrev-2332	189	138	to	to	ADP
inlawrev-2332	189	139	the	the	DET
inlawrev-2332	189	140	higher	high	ADJ
inlawrev-2332	189	141	tax	tax	NOUN
inlawrev-2332	189	142	rate	rate	NOUN
inlawrev-2332	189	143	.	.	PUNCT
inlawrev-2332	190	1	5	5	X
inlawrev-2332	190	2	.	.	PUNCT
inlawrev-2332	190	3	sales	sale	NOUN
inlawrev-2332	190	4	tax	tax	NOUN
inlawrev-2332	190	5	.	.	PUNCT
inlawrev-2332	191	1	—	—	PUNCT
inlawrev-2332	191	2	in	in	ADP
inlawrev-2332	191	3	department	department	NOUN
inlawrev-2332	191	4	of	of	ADP
inlawrev-2332	191	5	revenue	revenue	NOUN
inlawrev-2332	191	6	v.	v.	ADP
inlawrev-2332	191	7	mumma	mumma	PROPN
inlawrev-2332	191	8	brothers	brothers	PROPN
inlawrev-2332	191	9	drilling	drilling	PROPN
inlawrev-2332	191	10	co.	co.	PROPN
inlawrev-2332	191	11	,	,	PUNCT
inlawrev-2332	191	12	61	61	NUM
inlawrev-2332	191	13	the	the	DET
inlawrev-2332	191	14	court	court	NOUN
inlawrev-2332	191	15	of	of	ADP
inlawrev-2332	191	16	appeals	appeals	PROPN
inlawrev-2332	191	17	reversed	reverse	VERB
inlawrev-2332	191	18	a	a	DET
inlawrev-2332	191	19	trial	trial	NOUN
inlawrev-2332	191	20	court	court	NOUN
inlawrev-2332	191	21	determination	determination	NOUN
inlawrev-2332	191	22	that	that	SCONJ
inlawrev-2332	191	23	certain	certain	ADJ
inlawrev-2332	191	24	pump	pump	NOUN
inlawrev-2332	191	25	and	and	CCONJ
inlawrev-2332	191	26	drilling	drilling	NOUN
inlawrev-2332	191	27	equipment	equipment	NOUN
inlawrev-2332	191	28	sold	sell	VERB
inlawrev-2332	191	29	by	by	ADP
inlawrev-2332	191	30	the	the	DET
inlawrev-2332	191	31	taxpayer	taxpayer	NOUN
inlawrev-2332	191	32	to	to	ADP
inlawrev-2332	191	33	a	a	DET
inlawrev-2332	191	34	person	person	NOUN
inlawrev-2332	191	35	engaged	engage	VERB
inlawrev-2332	191	36	in	in	ADP
inlawrev-2332	191	37	a	a	DET
inlawrev-2332	191	38	farming	farming	NOUN
inlawrev-2332	191	39	operation	operation	NOUN
inlawrev-2332	191	40	was	be	AUX
inlawrev-2332	191	41	exempt	exempt	ADJ
inlawrev-2332	191	42	from	from	ADP
inlawrev-2332	191	43	the	the	DET
inlawrev-2332	191	44	state	state	NOUN
inlawrev-2332	191	45	sales	sale	NOUN
inlawrev-2332	191	46	tax	tax	NOUN
inlawrev-2332	191	47	under	under	ADP
inlawrev-2332	191	48	one	one	NUM
inlawrev-2332	191	49	of	of	ADP
inlawrev-2332	191	50	the	the	DET
inlawrev-2332	191	51	exemptions	exemption	NOUN
inlawrev-2332	191	52	found	find	VERB
inlawrev-2332	191	53	in	in	ADP
inlawrev-2332	191	54	indiana	indiana	PROPN
inlawrev-2332	191	55	code	code	PROPN
inlawrev-2332	191	56	section	section	NOUN
inlawrev-2332	191	57	6	6	NUM
inlawrev-2332	191	58	-	-	SYM
inlawrev-2332	191	59	2	2	NUM
inlawrev-2332	191	60	-	-	PUNCT
inlawrev-2332	191	61	l-39(b	l-39(b	NOUN
inlawrev-2332	191	62	)	)	PUNCT
inlawrev-2332	191	63	.	.	PUNCT
inlawrev-2332	192	1	the	the	DET
inlawrev-2332	192	2	two	two	NUM
inlawrev-2332	192	3	particular	particular	ADJ
inlawrev-2332	192	4	exemptions	exemption	NOUN
inlawrev-2332	192	5	argued	argue	VERB
inlawrev-2332	192	6	to	to	PART
inlawrev-2332	192	7	be	be	AUX
inlawrev-2332	192	8	applicable	applicable	ADJ
inlawrev-2332	192	9	covered	cover	VERB
inlawrev-2332	192	10	(	(	PUNCT
inlawrev-2332	192	11	1	1	X
inlawrev-2332	192	12	)	)	PUNCT
inlawrev-2332	192	13	sales	sale	NOUN
inlawrev-2332	192	14	to	to	ADP
inlawrev-2332	192	15	persons	person	NOUN
inlawrev-2332	192	16	occupationally	occupationally	ADV
inlawrev-2332	192	17	engaged	engage	VERB
inlawrev-2332	192	18	in	in	ADP
inlawrev-2332	192	19	farming	farming	NOUN
inlawrev-2332	192	20	of	of	ADP
inlawrev-2332	192	21	"	"	PUNCT
inlawrev-2332	192	22	feed	feed	NOUN
inlawrev-2332	192	23	.	.	PUNCT
inlawrev-2332	192	24	.	.	PUNCT
inlawrev-2332	193	1	.	.	PUNCT
inlawrev-2332	194	1	,	,	PUNCT
inlawrev-2332	194	2	seeds	seed	NOUN
inlawrev-2332	194	3	,	,	PUNCT
inlawrev-2332	194	4	plants	plant	NOUN
inlawrev-2332	194	5	,	,	PUNCT
inlawrev-2332	194	6	fertilizers	fertilizer	NOUN
inlawrev-2332	194	7	,	,	PUNCT
inlawrev-2332	194	8	fungicides	fungicide	NOUN
inlawrev-2332	194	9	,	,	PUNCT
inlawrev-2332	194	10	insecticides	insecticide	NOUN
inlawrev-2332	194	11	and	and	CCONJ
inlawrev-2332	194	12	other	other	ADJ
inlawrev-2332	194	13	tangible	tangible	ADJ
inlawrev-2332	194	14	personal	personal	ADJ
inlawrev-2332	194	15	property	property	NOUN
inlawrev-2332	194	16	to	to	PART
inlawrev-2332	194	17	be	be	AUX
inlawrev-2332	194	18	directly	directly	ADV
inlawrev-2332	194	19	used	use	VERB
inlawrev-2332	194	20	in	in	ADP
inlawrev-2332	194	21	the	the	DET
inlawrev-2332	194	22	direct	direct	ADJ
inlawrev-2332	194	23	production	production	NOUN
inlawrev-2332	194	24	of	of	ADP
inlawrev-2332	194	25	food	food	NOUN
inlawrev-2332	194	26	and	and	CCONJ
inlawrev-2332	194	27	commodities"68	commodities"68	NOUN
inlawrev-2332	194	28	and	and	CCONJ
inlawrev-2332	194	29	(	(	PUNCT
inlawrev-2332	194	30	2	2	NUM
inlawrev-2332	194	31	)	)	PUNCT
inlawrev-2332	194	32	"	"	PUNCT
inlawrev-2332	194	33	[	[	X
inlawrev-2332	194	34	s]ales	s]ale	NOUN
inlawrev-2332	194	35	of	of	ADP
inlawrev-2332	194	36	manufacturing	manufacturing	NOUN
inlawrev-2332	194	37	machinery	machinery	NOUN
inlawrev-2332	194	38	,	,	PUNCT
inlawrev-2332	194	39	tools	tool	NOUN
inlawrev-2332	194	40	,	,	PUNCT
inlawrev-2332	194	41	and	and	CCONJ
inlawrev-2332	194	42	equipment	equipment	NOUN
inlawrev-2332	194	43	to	to	PART
inlawrev-2332	194	44	be	be	AUX
inlawrev-2332	194	45	directly	directly	ADV
inlawrev-2332	194	46	used	use	VERB
inlawrev-2332	194	47	...	...	PUNCT
inlawrev-2332	194	48	in	in	ADP
inlawrev-2332	194	49	the	the	DET
inlawrev-2332	194	50	direct	direct	ADJ
inlawrev-2332	194	51	.	.	PUNCT
inlawrev-2332	194	52	.	.	PUNCT
inlawrev-2332	194	53	.	.	PUNCT
inlawrev-2332	195	1	extraction	extraction	NOUN
inlawrev-2332	195	2	...	...	PUNCT
inlawrev-2332	195	3	of	of	ADP
inlawrev-2332	195	4	tangible	tangible	ADJ
inlawrev-2332	195	5	personal	personal	ADJ
inlawrev-2332	195	6	property	property	NOUN
inlawrev-2332	195	7	.	.	PUNCT
inlawrev-2332	195	8	"	"	PUNCT
inlawrev-2332	196	1	69	69	NUM
inlawrev-2332	196	2	the	the	DET
inlawrev-2332	196	3	court	court	NOUN
inlawrev-2332	196	4	noted	note	VERB
inlawrev-2332	196	5	that	that	SCONJ
inlawrev-2332	196	6	the	the	DET
inlawrev-2332	196	7	drilling	drilling	NOUN
inlawrev-2332	196	8	and	and	CCONJ
inlawrev-2332	196	9	pump	pump	NOUN
inlawrev-2332	196	10	equipment	equipment	NOUN
inlawrev-2332	196	11	was	be	AUX
inlawrev-2332	196	12	clearly	clearly	ADV
inlawrev-2332	196	13	not	not	PART
inlawrev-2332	196	14	within	within	ADP
inlawrev-2332	196	15	the	the	DET
inlawrev-2332	196	16	first	first	ADJ
inlawrev-2332	196	17	exemption	exemption	NOUN
inlawrev-2332	196	18	because	because	SCONJ
inlawrev-2332	196	19	it	it	PRON
inlawrev-2332	196	20	was	be	AUX
inlawrev-2332	196	21	not	not	PART
inlawrev-2332	196	22	directly	directly	ADV
inlawrev-2332	196	23	used	use	VERB
inlawrev-2332	196	24	in	in	ADP
inlawrev-2332	196	25	the	the	DET
inlawrev-2332	196	26	direct	direct	ADJ
inlawrev-2332	196	27	production	production	NOUN
inlawrev-2332	196	28	of	of	ADP
inlawrev-2332	196	29	food	food	NOUN
inlawrev-2332	196	30	.	.	PUNCT
inlawrev-2332	197	1	as	as	SCONJ
inlawrev-2332	197	2	the	the	DET
inlawrev-2332	197	3	court	court	NOUN
inlawrev-2332	197	4	stated	state	VERB
inlawrev-2332	197	5	:	:	PUNCT
inlawrev-2332	197	6	"	"	PUNCT
inlawrev-2332	197	7	[	[	X
inlawrev-2332	197	8	t]he	t]he	ADV
inlawrev-2332	197	9	pump	pump	NOUN
inlawrev-2332	197	10	equipment	equipment	NOUN
inlawrev-2332	197	11	was	be	AUX
inlawrev-2332	197	12	essential	essential	ADJ
inlawrev-2332	197	13	.	.	PUNCT
inlawrev-2332	197	14	.	.	PUNCT
inlawrev-2332	198	1	.	.	PUNCT
inlawrev-2332	199	1	but	but	CCONJ
inlawrev-2332	199	2	it	it	PRON
inlawrev-2332	199	3	was	be	AUX
inlawrev-2332	199	4	not	not	PART
inlawrev-2332	199	5	directly	directly	ADV
inlawrev-2332	199	6	used"70	used"70	ADJ
inlawrev-2332	199	7	in	in	ADP
inlawrev-2332	199	8	the	the	DET
inlawrev-2332	199	9	production	production	NOUN
inlawrev-2332	199	10	of	of	ADP
inlawrev-2332	199	11	food	food	NOUN
inlawrev-2332	199	12	.	.	PUNCT
inlawrev-2332	200	1	the	the	DET
inlawrev-2332	200	2	pump	pump	NOUN
inlawrev-2332	200	3	was	be	AUX
inlawrev-2332	200	4	only	only	ADV
inlawrev-2332	200	5	indirectly	indirectly	ADV
inlawrev-2332	200	6	used	use	VERB
inlawrev-2332	200	7	in	in	ADP
inlawrev-2332	200	8	the	the	DET
inlawrev-2332	200	9	production	production	NOUN
inlawrev-2332	200	10	of	of	ADP
inlawrev-2332	200	11	food	food	NOUN
inlawrev-2332	200	12	because	because	SCONJ
inlawrev-2332	200	13	it	it	PRON
inlawrev-2332	200	14	directly	directly	ADV
inlawrev-2332	200	15	produced	produce	VERB
inlawrev-2332	200	16	the	the	DET
inlawrev-2332	200	17	water	water	NOUN
inlawrev-2332	200	18	which	which	PRON
inlawrev-2332	200	19	in	in	ADP
inlawrev-2332	200	20	turn	turn	NOUN
inlawrev-2332	200	21	was	be	AUX
inlawrev-2332	200	22	directly	directly	ADV
inlawrev-2332	200	23	used	use	VERB
inlawrev-2332	200	24	in	in	ADP
inlawrev-2332	200	25	the	the	DET
inlawrev-2332	200	26	production	production	NOUN
inlawrev-2332	200	27	of	of	ADP
inlawrev-2332	200	28	food	food	NOUN
inlawrev-2332	200	29	.	.	PUNCT
inlawrev-2332	201	1	in	in	ADP
inlawrev-2332	201	2	regard	regard	NOUN
inlawrev-2332	201	3	to	to	ADP
inlawrev-2332	201	4	the	the	DET
inlawrev-2332	201	5	other	other	ADJ
inlawrev-2332	201	6	claimed	claim	VERB
inlawrev-2332	201	7	ground	ground	NOUN
inlawrev-2332	201	8	,	,	PUNCT
inlawrev-2332	201	9	the	the	DET
inlawrev-2332	201	10	court	court	NOUN
inlawrev-2332	201	11	opined	opine	VERB
inlawrev-2332	201	12	that	that	SCONJ
inlawrev-2332	201	13	the	the	DET
inlawrev-2332	201	14	taxpayer	taxpayer	NOUN
inlawrev-2332	201	15	was	be	AUX
inlawrev-2332	201	16	probably	probably	ADV
inlawrev-2332	201	17	entitled	entitle	VERB
inlawrev-2332	201	18	to	to	ADP
inlawrev-2332	201	19	a	a	DET
inlawrev-2332	201	20	exemption	exemption	NOUN
inlawrev-2332	201	21	because	because	SCONJ
inlawrev-2332	201	22	it	it	PRON
inlawrev-2332	201	23	sold	sell	VERB
inlawrev-2332	201	24	equipment	equipment	NOUN
inlawrev-2332	201	25	directly	directly	ADV
inlawrev-2332	201	26	used	use	VERB
inlawrev-2332	201	27	in	in	ADP
inlawrev-2332	201	28	the	the	DET
inlawrev-2332	201	29	direct	direct	ADJ
inlawrev-2332	201	30	extraction	extraction	NOUN
inlawrev-2332	201	31	of	of	ADP
inlawrev-2332	201	32	tangible	tangible	ADJ
inlawrev-2332	201	33	personal	personal	ADJ
inlawrev-2332	201	34	prop62367	prop62367	PROPN
inlawrev-2332	201	35	n.e.2d	n.e.2d	NOUN
inlawrev-2332	201	36	47	47	NUM
inlawrev-2332	201	37	(	(	PUNCT
inlawrev-2332	201	38	ind	ind	NOUN
inlawrev-2332	201	39	.	.	PUNCT
inlawrev-2332	202	1	ct	ct	PROPN
inlawrev-2332	202	2	.	.	PUNCT
inlawrev-2332	203	1	app	app	PROPN
inlawrev-2332	203	2	.	.	PROPN
inlawrev-2332	203	3	1977	1977	NUM
inlawrev-2332	203	4	)	)	PUNCT
inlawrev-2332	203	5	.	.	PUNCT
inlawrev-2332	204	1	63act	63act	NOUN
inlawrev-2332	204	2	of	of	ADP
inlawrev-2332	204	3	mar	mar	PROPN
inlawrev-2332	204	4	.	.	PROPN
inlawrev-2332	204	5	11	11	NUM
inlawrev-2332	204	6	,	,	PUNCT
inlawrev-2332	204	7	1955	1955	NUM
inlawrev-2332	204	8	,	,	PUNCT
inlawrev-2332	204	9	ch	ch	NOUN
inlawrev-2332	204	10	.	.	PROPN
inlawrev-2332	204	11	263	263	NUM
inlawrev-2332	204	12	,	,	PUNCT
inlawrev-2332	204	13	§	§	PROPN
inlawrev-2332	204	14	1	1	NUM
inlawrev-2332	204	15	,	,	PUNCT
inlawrev-2332	204	16	1955	1955	NUM
inlawrev-2332	204	17	ind	ind	NOUN
inlawrev-2332	204	18	.	.	PUNCT
inlawrev-2332	205	1	acts	act	VERB
inlawrev-2332	205	2	703	703	NUM
inlawrev-2332	205	3	.	.	PUNCT
inlawrev-2332	206	1	that	that	DET
inlawrev-2332	206	2	amendment	amendment	NOUN
inlawrev-2332	206	3	is	be	AUX
inlawrev-2332	206	4	now	now	ADV
inlawrev-2332	206	5	reflected	reflect	VERB
inlawrev-2332	206	6	in	in	ADP
inlawrev-2332	206	7	ind	ind	PROPN
inlawrev-2332	206	8	.	.	PUNCT
inlawrev-2332	207	1	code	code	PROPN
inlawrev-2332	207	2	§	§	PROPN
inlawrev-2332	207	3	6	6	NUM
inlawrev-2332	207	4	-	-	SYM
inlawrev-2332	207	5	2	2	NUM
inlawrev-2332	207	6	-	-	PUNCT
inlawrev-2332	207	7	l	l	NOUN
inlawrev-2332	207	8	-	-	PUNCT
inlawrev-2332	207	9	l(j	l(j	NOUN
inlawrev-2332	207	10	)	)	PUNCT
inlawrev-2332	207	11	,	,	PUNCT
inlawrev-2332	207	12	(	(	PUNCT
inlawrev-2332	207	13	k	k	X
inlawrev-2332	207	14	)	)	PUNCT
inlawrev-2332	207	15	(	(	PUNCT
inlawrev-2332	207	16	supp	supp	PROPN
inlawrev-2332	207	17	.	.	PUNCT
inlawrev-2332	207	18	1978	1978	NUM
inlawrev-2332	207	19	)	)	PUNCT
inlawrev-2332	207	20	.	.	PUNCT
inlawrev-2332	208	1	64367	64367	NUM
inlawrev-2332	208	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	208	3	at	at	ADP
inlawrev-2332	208	4	50	50	NUM
inlawrev-2332	208	5	.	.	PUNCT
inlawrev-2332	209	1	65	65	NUM
inlawrev-2332	209	2	ind	ind	PROPN
inlawrev-2332	209	3	.	.	PUNCT
inlawrev-2332	210	1	code	code	PROPN
inlawrev-2332	210	2	§	§	PROPN
inlawrev-2332	210	3	6	6	NUM
inlawrev-2332	210	4	-	-	SYM
inlawrev-2332	210	5	2	2	NUM
inlawrev-2332	210	6	-	-	PUNCT
inlawrev-2332	210	7	1	1	NUM
inlawrev-2332	210	8	-	-	SYM
inlawrev-2332	210	9	37	37	NUM
inlawrev-2332	210	10	(	(	PUNCT
inlawrev-2332	210	11	1976	1976	NUM
inlawrev-2332	210	12	)	)	PUNCT
inlawrev-2332	210	13	.	.	PUNCT
inlawrev-2332	211	1	66367	66367	NUM
inlawrev-2332	211	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	211	3	at	at	ADP
inlawrev-2332	211	4	50	50	NUM
inlawrev-2332	211	5	.	.	PUNCT
inlawrev-2332	212	1	97	97	NUM
inlawrev-2332	212	2	364	364	NUM
inlawrev-2332	212	3	n.e.2d	n.e.2d	NOUN
inlawrev-2332	212	4	167	167	NUM
inlawrev-2332	212	5	(	(	PUNCT
inlawrev-2332	212	6	ind	ind	NOUN
inlawrev-2332	212	7	.	.	PUNCT
inlawrev-2332	213	1	ct	ct	PROPN
inlawrev-2332	213	2	.	.	PUNCT
inlawrev-2332	214	1	app	app	PROPN
inlawrev-2332	214	2	.	.	PROPN
inlawrev-2332	214	3	1977	1977	NUM
inlawrev-2332	214	4	)	)	PUNCT
inlawrev-2332	214	5	.	.	PUNCT
inlawrev-2332	215	1	68	68	NUM
inlawrev-2332	215	2	ind	ind	NOUN
inlawrev-2332	215	3	.	.	PUNCT
inlawrev-2332	216	1	code	code	PROPN
inlawrev-2332	216	2	§	§	PROPN
inlawrev-2332	216	3	6	6	NUM
inlawrev-2332	216	4	-	-	SYM
inlawrev-2332	216	5	2	2	NUM
inlawrev-2332	216	6	-	-	PUNCT
inlawrev-2332	216	7	l-39(b)(l	l-39(b)(l	NOUN
inlawrev-2332	216	8	)	)	PUNCT
inlawrev-2332	216	9	(	(	PUNCT
inlawrev-2332	216	10	1976	1976	NUM
inlawrev-2332	216	11	&	&	CCONJ
inlawrev-2332	216	12	supp	supp	PROPN
inlawrev-2332	216	13	.	.	PUNCT
inlawrev-2332	217	1	1978	1978	NUM
inlawrev-2332	217	2	)	)	PUNCT
inlawrev-2332	217	3	.	.	PUNCT
inlawrev-2332	218	1	67d	67d	PROPN
inlawrev-2332	218	2	§	§	VERB
inlawrev-2332	218	3	6	6	NUM
inlawrev-2332	218	4	-	-	SYM
inlawrev-2332	218	5	2	2	NUM
inlawrev-2332	218	6	-	-	PUNCT
inlawrev-2332	218	7	l-39(b)(6	l-39(b)(6	NOUN
inlawrev-2332	218	8	)	)	PUNCT
inlawrev-2332	218	9	.	.	PUNCT
inlawrev-2332	219	1	70364	70364	NUM
inlawrev-2332	219	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	219	3	at	at	ADP
inlawrev-2332	219	4	171	171	NUM
inlawrev-2332	219	5	.	.	PUNCT
inlawrev-2332	220	1	1979	1979	NUM
inlawrev-2332	220	2	]	]	PUNCT
inlawrev-2332	220	3	surveytaxation	surveytaxation	NOUN
inlawrev-2332	220	4	329	329	NUM
inlawrev-2332	220	5	erty	erty	NOUN
inlawrev-2332	220	6	.	.	PUNCT
inlawrev-2332	220	7	71	71	NUM
inlawrev-2332	221	1	the	the	DET
inlawrev-2332	221	2	decision	decision	NOUN
inlawrev-2332	221	3	of	of	ADP
inlawrev-2332	221	4	the	the	DET
inlawrev-2332	221	5	trial	trial	NOUN
inlawrev-2332	221	6	court	court	NOUN
inlawrev-2332	221	7	in	in	ADP
inlawrev-2332	221	8	favor	favor	NOUN
inlawrev-2332	221	9	of	of	ADP
inlawrev-2332	221	10	the	the	DET
inlawrev-2332	221	11	taxpayer	taxpayer	NOUN
inlawrev-2332	221	12	,	,	PUNCT
inlawrev-2332	221	13	however	however	ADV
inlawrev-2332	221	14	,	,	PUNCT
inlawrev-2332	221	15	was	be	AUX
inlawrev-2332	221	16	reversed	reverse	VERB
inlawrev-2332	221	17	on	on	ADP
inlawrev-2332	221	18	procedural	procedural	ADJ
inlawrev-2332	221	19	grounds.72	grounds.72	PROPN
inlawrev-2332	221	20	mumma	mumma	PROPN
inlawrev-2332	221	21	brothers	brother	NOUN
inlawrev-2332	221	22	,	,	PUNCT
inlawrev-2332	221	23	is	be	AUX
inlawrev-2332	221	24	also	also	ADV
inlawrev-2332	221	25	instructive	instructive	ADJ
inlawrev-2332	221	26	on	on	ADP
inlawrev-2332	221	27	a	a	DET
inlawrev-2332	221	28	point	point	NOUN
inlawrev-2332	221	29	of	of	ADP
inlawrev-2332	221	30	indiana	indiana	PROPN
inlawrev-2332	221	31	tax	tax	NOUN
inlawrev-2332	221	32	procedure	procedure	NOUN
inlawrev-2332	221	33	.	.	PUNCT
inlawrev-2332	222	1	the	the	DET
inlawrev-2332	222	2	court	court	NOUN
inlawrev-2332	222	3	noted	note	VERB
inlawrev-2332	222	4	that	that	SCONJ
inlawrev-2332	222	5	a	a	DET
inlawrev-2332	222	6	timely	timely	ADV
inlawrev-2332	222	7	filed	file	VERB
inlawrev-2332	222	8	petition	petition	NOUN
inlawrev-2332	222	9	for	for	ADP
inlawrev-2332	222	10	refund	refund	NOUN
inlawrev-2332	222	11	pursuant	pursuant	ADJ
inlawrev-2332	222	12	to	to	ADP
inlawrev-2332	222	13	section	section	NOUN
inlawrev-2332	222	14	6	6	NUM
inlawrev-2332	222	15	-	-	SYM
inlawrev-2332	222	16	2	2	NUM
inlawrev-2332	222	17	-	-	PUNCT
inlawrev-2332	222	18	1	1	NUM
inlawrev-2332	222	19	-	-	SYM
inlawrev-2332	222	20	19	19	NUM
inlawrev-2332	222	21	is	be	AUX
inlawrev-2332	222	22	a	a	DET
inlawrev-2332	222	23	jurisdictional	jurisdictional	ADJ
inlawrev-2332	222	24	condition	condition	NOUN
inlawrev-2332	222	25	precedent	precedent	NOUN
inlawrev-2332	222	26	to	to	ADP
inlawrev-2332	222	27	the	the	DET
inlawrev-2332	222	28	bringing	bringing	NOUN
inlawrev-2332	222	29	of	of	ADP
inlawrev-2332	222	30	a	a	DET
inlawrev-2332	222	31	refund	refund	NOUN
inlawrev-2332	222	32	suit	suit	NOUN
inlawrev-2332	222	33	in	in	ADP
inlawrev-2332	222	34	an	an	DET
inlawrev-2332	222	35	indiana	indiana	NOUN
inlawrev-2332	222	36	trial	trial	NOUN
inlawrev-2332	222	37	court.73	court.73	VERB
inlawrev-2332	222	38	for	for	ADP
inlawrev-2332	222	39	one	one	NUM
inlawrev-2332	222	40	of	of	ADP
inlawrev-2332	222	41	the	the	DET
inlawrev-2332	222	42	years	year	NOUN
inlawrev-2332	222	43	in	in	ADP
inlawrev-2332	222	44	question	question	NOUN
inlawrev-2332	222	45	,	,	PUNCT
inlawrev-2332	222	46	the	the	DET
inlawrev-2332	222	47	taxpayer	taxpayer	NOUN
inlawrev-2332	222	48	in	in	ADP
inlawrev-2332	222	49	mumma	mumma	PROPN
inlawrev-2332	222	50	brothers	brother	NOUN
inlawrev-2332	222	51	had	have	AUX
inlawrev-2332	222	52	not	not	PART
inlawrev-2332	222	53	filed	file	VERB
inlawrev-2332	222	54	a	a	DET
inlawrev-2332	222	55	petition	petition	NOUN
inlawrev-2332	222	56	for	for	ADP
inlawrev-2332	222	57	refund	refund	NOUN
inlawrev-2332	222	58	within	within	ADP
inlawrev-2332	222	59	the	the	DET
inlawrev-2332	222	60	three	three	NUM
inlawrev-2332	222	61	-	-	PUNCT
inlawrev-2332	222	62	year	year	NOUN
inlawrev-2332	222	63	period	period	NOUN
inlawrev-2332	222	64	set	set	VERB
inlawrev-2332	222	65	forth	forth	ADV
inlawrev-2332	222	66	in	in	ADP
inlawrev-2332	222	67	the	the	DET
inlawrev-2332	222	68	statute	statute	NOUN
inlawrev-2332	222	69	and	and	CCONJ
inlawrev-2332	222	70	was	be	AUX
inlawrev-2332	222	71	,	,	PUNCT
inlawrev-2332	222	72	therefore	therefore	ADV
inlawrev-2332	222	73	,	,	PUNCT
inlawrev-2332	222	74	barred	bar	VERB
inlawrev-2332	222	75	as	as	ADP
inlawrev-2332	222	76	a	a	DET
inlawrev-2332	222	77	matter	matter	NOUN
inlawrev-2332	222	78	of	of	ADP
inlawrev-2332	222	79	subject	subject	ADJ
inlawrev-2332	222	80	matter	matter	NOUN
inlawrev-2332	222	81	jurisdiction	jurisdiction	NOUN
inlawrev-2332	222	82	from	from	ADP
inlawrev-2332	222	83	testing	test	VERB
inlawrev-2332	222	84	its	its	PRON
inlawrev-2332	222	85	claim	claim	NOUN
inlawrev-2332	222	86	in	in	ADP
inlawrev-2332	222	87	court	court	NOUN
inlawrev-2332	222	88	.	.	PUNCT
inlawrev-2332	223	1	b.	b.	PROPN
inlawrev-2332	223	2	legislative	legislative	ADJ
inlawrev-2332	223	3	developments	development	VERB
inlawrev-2332	223	4	several	several	ADJ
inlawrev-2332	223	5	bills	bill	NOUN
inlawrev-2332	223	6	of	of	ADP
inlawrev-2332	223	7	greater	great	ADJ
inlawrev-2332	223	8	or	or	CCONJ
inlawrev-2332	223	9	lesser	less	ADJ
inlawrev-2332	223	10	note	note	NOUN
inlawrev-2332	223	11	to	to	ADP
inlawrev-2332	223	12	indiana	indiana	PROPN
inlawrev-2332	223	13	tax	tax	PROPN
inlawrev-2332	223	14	law	law	NOUN
inlawrev-2332	223	15	were	be	AUX
inlawrev-2332	223	16	enacted	enact	VERB
inlawrev-2332	223	17	by	by	ADP
inlawrev-2332	223	18	the	the	DET
inlawrev-2332	223	19	1978	1978	NUM
inlawrev-2332	223	20	general	general	ADJ
inlawrev-2332	223	21	assembly	assembly	NOUN
inlawrev-2332	223	22	.	.	PUNCT
inlawrev-2332	224	1	this	this	DET
inlawrev-2332	224	2	survey	survey	NOUN
inlawrev-2332	224	3	article	article	NOUN
inlawrev-2332	224	4	will	will	AUX
inlawrev-2332	224	5	endeavor	endeavor	VERB
inlawrev-2332	224	6	to	to	PART
inlawrev-2332	224	7	give	give	VERB
inlawrev-2332	224	8	a	a	DET
inlawrev-2332	224	9	brief	brief	ADJ
inlawrev-2332	224	10	sketch	sketch	NOUN
inlawrev-2332	224	11	of	of	ADP
inlawrev-2332	224	12	the	the	DET
inlawrev-2332	224	13	scope	scope	NOUN
inlawrev-2332	224	14	of	of	ADP
inlawrev-2332	224	15	those	those	DET
inlawrev-2332	224	16	bills	bill	NOUN
inlawrev-2332	224	17	and	and	CCONJ
inlawrev-2332	224	18	the	the	DET
inlawrev-2332	224	19	changes	change	NOUN
inlawrev-2332	224	20	they	they	PRON
inlawrev-2332	224	21	have	have	AUX
inlawrev-2332	224	22	made	make	VERB
inlawrev-2332	224	23	in	in	ADP
inlawrev-2332	224	24	title	title	NOUN
inlawrev-2332	224	25	6	6	NUM
inlawrev-2332	224	26	of	of	ADP
inlawrev-2332	224	27	the	the	DET
inlawrev-2332	224	28	indiana	indiana	PROPN
inlawrev-2332	224	29	code	code	PROPN
inlawrev-2332	224	30	.	.	PUNCT
inlawrev-2332	225	1	the	the	DET
inlawrev-2332	225	2	general	general	ADJ
inlawrev-2332	225	3	assembly	assembly	NOUN
inlawrev-2332	225	4	enacted	enact	VERB
inlawrev-2332	225	5	special	special	ADJ
inlawrev-2332	225	6	bills	bill	NOUN
inlawrev-2332	225	7	under	under	ADP
inlawrev-2332	225	8	the	the	DET
inlawrev-2332	225	9	local	local	ADJ
inlawrev-2332	225	10	tax	tax	NOUN
inlawrev-2332	225	11	article	article	NOUN
inlawrev-2332	225	12	of	of	ADP
inlawrev-2332	225	13	title	title	NOUN
inlawrev-2332	225	14	6	6	NUM
inlawrev-2332	225	15	pertaining	pertain	VERB
inlawrev-2332	225	16	to	to	ADP
inlawrev-2332	225	17	the	the	DET
inlawrev-2332	225	18	promotion	promotion	NOUN
inlawrev-2332	225	19	of	of	ADP
inlawrev-2332	225	20	convention	convention	NOUN
inlawrev-2332	225	21	and	and	CCONJ
inlawrev-2332	225	22	tourism	tourism	NOUN
inlawrev-2332	225	23	in	in	ADP
inlawrev-2332	225	24	counties	county	NOUN
inlawrev-2332	225	25	having	have	VERB
inlawrev-2332	225	26	population	population	NOUN
inlawrev-2332	225	27	of	of	ADP
inlawrev-2332	225	28	between	between	ADP
inlawrev-2332	225	29	88,000	88,000	NUM
inlawrev-2332	225	30	and	and	CCONJ
inlawrev-2332	225	31	108,000	108,000	NUM
inlawrev-2332	225	32	74	74	NUM
inlawrev-2332	225	33	and	and	CCONJ
inlawrev-2332	225	34	pertaining	pertain	VERB
inlawrev-2332	225	35	to	to	ADP
inlawrev-2332	225	36	the	the	DET
inlawrev-2332	225	37	development	development	NOUN
inlawrev-2332	225	38	of	of	ADP
inlawrev-2332	225	39	convention	convention	NOUN
inlawrev-2332	225	40	and	and	CCONJ
inlawrev-2332	225	41	visitor	visitor	NOUN
inlawrev-2332	225	42	industries	industry	NOUN
inlawrev-2332	225	43	in	in	ADP
inlawrev-2332	225	44	counties	county	NOUN
inlawrev-2332	225	45	with	with	ADP
inlawrev-2332	225	46	populations	population	NOUN
inlawrev-2332	225	47	ranging	range	VERB
inlawrev-2332	225	48	from	from	ADP
inlawrev-2332	225	49	107,000	107,000	NUM
inlawrev-2332	225	50	to	to	ADP
inlawrev-2332	225	51	113,000	113,000	NUM
inlawrev-2332	225	52	.	.	PUNCT
inlawrev-2332	226	1	75	75	NUM
inlawrev-2332	226	2	practitioners	practitioner	NOUN
inlawrev-2332	226	3	in	in	ADP
inlawrev-2332	226	4	affected	affected	ADJ
inlawrev-2332	226	5	counties	county	NOUN
inlawrev-2332	226	6	should	should	AUX
inlawrev-2332	226	7	be	be	AUX
inlawrev-2332	226	8	alert	alert	ADJ
inlawrev-2332	226	9	to	to	ADP
inlawrev-2332	226	10	these	these	DET
inlawrev-2332	226	11	statutes	statute	NOUN
inlawrev-2332	226	12	which	which	PRON
inlawrev-2332	226	13	create	create	VERB
inlawrev-2332	226	14	new	new	ADJ
inlawrev-2332	226	15	bureaucracies	bureaucracy	NOUN
inlawrev-2332	226	16	and	and	CCONJ
inlawrev-2332	226	17	levy	levy	VERB
inlawrev-2332	226	18	innkeepers	innkeeper	NOUN
inlawrev-2332	226	19	'	'	PART
inlawrev-2332	226	20	taxes	taxis	NOUN
inlawrev-2332	226	21	.	.	PUNCT
inlawrev-2332	227	1	1	1	X
inlawrev-2332	227	2	.	.	X
inlawrev-2332	227	3	income	income	NOUN
inlawrev-2332	227	4	taxation	taxation	NOUN
inlawrev-2332	227	5	.	.	PUNCT
inlawrev-2332	228	1	—	—	PUNCT
inlawrev-2332	228	2	a.	a.	PROPN
inlawrev-2332	228	3	gross	gross	ADJ
inlawrev-2332	228	4	income	income	NOUN
inlawrev-2332	228	5	tax	tax	NOUN
inlawrev-2332	228	6	.	.	PUNCT
inlawrev-2332	229	1	—	—	PUNCT
inlawrev-2332	229	2	the	the	DET
inlawrev-2332	229	3	general	general	ADJ
inlawrev-2332	229	4	definition	definition	NOUN
inlawrev-2332	229	5	of	of	ADP
inlawrev-2332	229	6	gross	gross	ADJ
inlawrev-2332	229	7	income76	income76	NOUN
inlawrev-2332	229	8	has	have	AUX
inlawrev-2332	229	9	been	be	AUX
inlawrev-2332	229	10	amended	amend	VERB
inlawrev-2332	229	11	to	to	PART
inlawrev-2332	229	12	exclude	exclude	VERB
inlawrev-2332	229	13	from	from	ADP
inlawrev-2332	229	14	its	its	PRON
inlawrev-2332	229	15	sweep	sweep	NOUN
inlawrev-2332	229	16	"	"	PUNCT
inlawrev-2332	229	17	the	the	DET
inlawrev-2332	229	18	amounts	amount	NOUN
inlawrev-2332	229	19	received	receive	VERB
inlawrev-2332	229	20	by	by	ADP
inlawrev-2332	229	21	a	a	DET
inlawrev-2332	229	22	corporation	corporation	NOUN
inlawrev-2332	229	23	or	or	CCONJ
inlawrev-2332	229	24	by	by	ADP
inlawrev-2332	229	25	a	a	DET
inlawrev-2332	229	26	division	division	NOUN
inlawrev-2332	229	27	of	of	ADP
inlawrev-2332	229	28	a	a	DET
inlawrev-2332	229	29	corporation	corporation	NOUN
inlawrev-2332	229	30	owned	own	VERB
inlawrev-2332	229	31	,	,	PUNCT
inlawrev-2332	229	32	operated	operate	VERB
inlawrev-2332	229	33	,	,	PUNCT
inlawrev-2332	229	34	or	or	CCONJ
inlawrev-2332	229	35	controlled	control	VERB
inlawrev-2332	229	36	by	by	ADP
inlawrev-2332	229	37	its	its	PRON
inlawrev-2332	229	38	member	member	NOUN
inlawrev-2332	229	39	electric	electric	ADJ
inlawrev-2332	229	40	cooperatives	cooperative	NOUN
inlawrev-2332	229	41	for	for	ADP
inlawrev-2332	229	42	electrical	electrical	ADJ
inlawrev-2332	229	43	energy	energy	NOUN
inlawrev-2332	229	44	to	to	PART
inlawrev-2332	229	45	be	be	AUX
inlawrev-2332	229	46	resold	resold	VERB
inlawrev-2332	229	47	to	to	ADP
inlawrev-2332	229	48	their	their	PRON
inlawrev-2332	229	49	memberowner	memberowner	NOUN
inlawrev-2332	229	50	consumers	consumer	NOUN
inlawrev-2332	229	51	.	.	PUNCT
inlawrev-2332	230	1	"77	"77	ADV
inlawrev-2332	230	2	further	far	ADV
inlawrev-2332	230	3	,	,	PUNCT
inlawrev-2332	230	4	an	an	DET
inlawrev-2332	230	5	exemption	exemption	NOUN
inlawrev-2332	230	6	from	from	ADP
inlawrev-2332	230	7	gross	gross	ADJ
inlawrev-2332	230	8	income	income	NOUN
inlawrev-2332	230	9	taxation	taxation	NOUN
inlawrev-2332	230	10	has	have	AUX
inlawrev-2332	230	11	been	be	AUX
inlawrev-2332	230	12	extended	extend	VERB
inlawrev-2332	230	13	to	to	PART
inlawrev-2332	230	14	include	include	VERB
inlawrev-2332	230	15	the	the	DET
inlawrev-2332	230	16	gross	gross	ADJ
inlawrev-2332	230	17	receipts	receipt	NOUN
inlawrev-2332	230	18	from	from	ADP
inlawrev-2332	230	19	transportation	transportation	NOUN
inlawrev-2332	230	20	charges	charge	NOUN
inlawrev-2332	230	21	,	,	PUNCT
inlawrev-2332	230	22	or	or	CCONJ
inlawrev-2332	230	23	77d	77d	NOUN
inlawrev-2332	230	24	at	at	ADP
inlawrev-2332	230	25	172	172	NUM
inlawrev-2332	230	26	.	.	PUNCT
inlawrev-2332	231	1	72the	72the	DET
inlawrev-2332	231	2	trial	trial	NOUN
inlawrev-2332	231	3	court	court	NOUN
inlawrev-2332	231	4	granted	grant	VERB
inlawrev-2332	231	5	summary	summary	NOUN
inlawrev-2332	231	6	judgment	judgment	NOUN
inlawrev-2332	231	7	for	for	ADP
inlawrev-2332	231	8	the	the	DET
inlawrev-2332	231	9	taxpayer	taxpayer	NOUN
inlawrev-2332	231	10	.	.	PUNCT
inlawrev-2332	232	1	ind	ind	PROPN
inlawrev-2332	232	2	.	.	PUNCT
inlawrev-2332	233	1	r.	r.	PROPN
inlawrev-2332	233	2	tr	tr	VERB
inlawrev-2332	233	3	.	.	PUNCT
inlawrev-2332	234	1	p.	p.	NOUN
inlawrev-2332	234	2	56	56	NUM
inlawrev-2332	234	3	.	.	PUNCT
inlawrev-2332	235	1	the	the	DET
inlawrev-2332	235	2	appellate	appellate	ADJ
inlawrev-2332	235	3	court	court	NOUN
inlawrev-2332	235	4	felt	feel	VERB
inlawrev-2332	235	5	genuine	genuine	ADJ
inlawrev-2332	235	6	issues	issue	NOUN
inlawrev-2332	235	7	of	of	ADP
inlawrev-2332	235	8	material	material	NOUN
inlawrev-2332	235	9	fact	fact	NOUN
inlawrev-2332	235	10	remained	remain	VERB
inlawrev-2332	235	11	in	in	ADP
inlawrev-2332	235	12	regard	regard	NOUN
inlawrev-2332	235	13	to	to	ADP
inlawrev-2332	235	14	the	the	DET
inlawrev-2332	235	15	number	number	NOUN
inlawrev-2332	235	16	of	of	ADP
inlawrev-2332	235	17	transactions	transaction	NOUN
inlawrev-2332	235	18	and	and	CCONJ
inlawrev-2332	235	19	amount	amount	NOUN
inlawrev-2332	235	20	of	of	ADP
inlawrev-2332	235	21	money	money	NOUN
inlawrev-2332	235	22	involved	involve	VERB
inlawrev-2332	235	23	,	,	PUNCT
inlawrev-2332	235	24	notwithstanding	notwithstanding	ADP
inlawrev-2332	235	25	the	the	DET
inlawrev-2332	235	26	fact	fact	NOUN
inlawrev-2332	235	27	that	that	SCONJ
inlawrev-2332	235	28	,	,	PUNCT
inlawrev-2332	235	29	it	it	PRON
inlawrev-2332	235	30	was	be	AUX
inlawrev-2332	235	31	"	"	PUNCT
inlawrev-2332	235	32	clear	clear	ADJ
inlawrev-2332	235	33	"	"	PUNCT
inlawrev-2332	235	34	certain	certain	ADJ
inlawrev-2332	235	35	of	of	ADP
inlawrev-2332	235	36	the	the	DET
inlawrev-2332	235	37	transactions	transaction	NOUN
inlawrev-2332	235	38	were	be	AUX
inlawrev-2332	235	39	exempt	exempt	ADJ
inlawrev-2332	235	40	.	.	PUNCT
inlawrev-2332	236	1	the	the	DET
inlawrev-2332	236	2	case	case	NOUN
inlawrev-2332	236	3	was	be	AUX
inlawrev-2332	236	4	remanded	remand	VERB
inlawrev-2332	236	5	for	for	ADP
inlawrev-2332	236	6	the	the	DET
inlawrev-2332	236	7	purpose	purpose	NOUN
inlawrev-2332	236	8	of	of	ADP
inlawrev-2332	236	9	making	make	VERB
inlawrev-2332	236	10	the	the	DET
inlawrev-2332	236	11	necessary	necessary	ADJ
inlawrev-2332	236	12	fact	fact	NOUN
inlawrev-2332	236	13	-	-	PUNCT
inlawrev-2332	236	14	finding	finding	NOUN
inlawrev-2332	236	15	.	.	PUNCT
inlawrev-2332	237	1	364	364	NUM
inlawrev-2332	237	2	n.e.2d	n.e.2d	NOUN
inlawrev-2332	237	3	at	at	ADP
inlawrev-2332	237	4	172	172	NUM
inlawrev-2332	237	5	.	.	PROPN
inlawrev-2332	237	6	13	13	NUM
inlawrev-2332	238	1	i	i	PRON
inlawrev-2332	238	2	d.	d.	PROPN
inlawrev-2332	238	3	at	at	ADP
inlawrev-2332	238	4	170	170	NUM
inlawrev-2332	238	5	(	(	PUNCT
inlawrev-2332	238	6	quoting	quote	VERB
inlawrev-2332	238	7	marhoefer	marhoefer	PROPN
inlawrev-2332	238	8	packing	packing	PROPN
inlawrev-2332	238	9	co.	co.	PROPN
inlawrev-2332	239	1	v.	v.	ADP
inlawrev-2332	239	2	indiana	indiana	PROPN
inlawrev-2332	239	3	dep't	dep't	PROPN
inlawrev-2332	239	4	of	of	ADP
inlawrev-2332	239	5	state	state	NOUN
inlawrev-2332	239	6	revenue	revenue	NOUN
inlawrev-2332	239	7	,	,	PUNCT
inlawrev-2332	239	8	157	157	NUM
inlawrev-2332	239	9	ind	ind	NOUN
inlawrev-2332	239	10	.	.	PUNCT
inlawrev-2332	240	1	app	app	PROPN
inlawrev-2332	240	2	.	.	PROPN
inlawrev-2332	241	1	505	505	NUM
inlawrev-2332	241	2	,	,	PUNCT
inlawrev-2332	241	3	519	519	NUM
inlawrev-2332	241	4	-	-	SYM
inlawrev-2332	241	5	20	20	NUM
inlawrev-2332	241	6	,	,	PUNCT
inlawrev-2332	241	7	524	524	NUM
inlawrev-2332	241	8	-	-	SYM
inlawrev-2332	241	9	25	25	NUM
inlawrev-2332	241	10	,	,	PUNCT
inlawrev-2332	241	11	301	301	NUM
inlawrev-2332	241	12	n.e.2d	n.e.2d	NOUN
inlawrev-2332	241	13	209	209	NUM
inlawrev-2332	241	14	,	,	PUNCT
inlawrev-2332	241	15	216	216	NUM
inlawrev-2332	241	16	,	,	PUNCT
inlawrev-2332	241	17	218	218	NUM
inlawrev-2332	241	18	-	-	SYM
inlawrev-2332	241	19	19	19	NUM
inlawrev-2332	241	20	(	(	PUNCT
inlawrev-2332	241	21	1973	1973	NUM
inlawrev-2332	241	22	)	)	PUNCT
inlawrev-2332	241	23	)	)	PUNCT
inlawrev-2332	241	24	.	.	PUNCT
inlawrev-2332	242	1	74	74	NUM
inlawrev-2332	242	2	ind	ind	NOUN
inlawrev-2332	242	3	.	.	PUNCT
inlawrev-2332	243	1	code	code	PROPN
inlawrev-2332	243	2	§	§	PROPN
inlawrev-2332	243	3	§	§	PROPN
inlawrev-2332	243	4	6	6	NUM
inlawrev-2332	243	5	-	-	SYM
inlawrev-2332	243	6	9	9	NUM
inlawrev-2332	243	7	-	-	PUNCT
inlawrev-2332	243	8	6	6	NUM
inlawrev-2332	243	9	-	-	SYM
inlawrev-2332	243	10	1	1	NUM
inlawrev-2332	243	11	to	to	PART
inlawrev-2332	243	12	8	8	NUM
inlawrev-2332	243	13	(	(	PUNCT
inlawrev-2332	243	14	supp	supp	NOUN
inlawrev-2332	243	15	.	.	PUNCT
inlawrev-2332	244	1	1978	1978	NUM
inlawrev-2332	244	2	)	)	PUNCT
inlawrev-2332	244	3	.	.	PUNCT
inlawrev-2332	245	1	77d	77d	NOUN
inlawrev-2332	246	1	§	§	PROPN
inlawrev-2332	246	2	§	§	PROPN
inlawrev-2332	246	3	6	6	NUM
inlawrev-2332	246	4	-	-	SYM
inlawrev-2332	246	5	9	9	NUM
inlawrev-2332	246	6	-	-	PUNCT
inlawrev-2332	246	7	7	7	NUM
inlawrev-2332	246	8	-	-	SYM
inlawrev-2332	246	9	1	1	NUM
inlawrev-2332	246	10	to	to	PART
inlawrev-2332	246	11	8	8	NUM
inlawrev-2332	246	12	.	.	PUNCT
inlawrev-2332	246	13	77d	77d	NOUN
inlawrev-2332	247	1	§	§	PROPN
inlawrev-2332	247	2	6	6	NUM
inlawrev-2332	247	3	-	-	SYM
inlawrev-2332	247	4	2	2	NUM
inlawrev-2332	247	5	-	-	PUNCT
inlawrev-2332	247	6	l	l	NOUN
inlawrev-2332	247	7	-	-	PUNCT
inlawrev-2332	247	8	l(m	l(m	PROPN
inlawrev-2332	247	9	)	)	PUNCT
inlawrev-2332	247	10	.	.	PUNCT
inlawrev-2332	248	1	71	71	NUM
inlawrev-2332	249	1	i	i	PRON
inlawrev-2332	249	2	d.	d.	PROPN
inlawrev-2332	249	3	330	330	NUM
inlawrev-2332	249	4	indiana	indiana	PROPN
inlawrev-2332	249	5	law	law	PROPN
inlawrev-2332	249	6	review	review	NOUN
inlawrev-2332	249	7	[	[	X
inlawrev-2332	249	8	vol	vol	NOUN
inlawrev-2332	249	9	.	.	PUNCT
inlawrev-2332	249	10	12:320	12:320	NUM
inlawrev-2332	249	11	other	other	ADJ
inlawrev-2332	249	12	charges	charge	NOUN
inlawrev-2332	249	13	,	,	PUNCT
inlawrev-2332	249	14	directly	directly	ADV
inlawrev-2332	249	15	related	relate	VERB
inlawrev-2332	249	16	to	to	ADP
inlawrev-2332	249	17	the	the	DET
inlawrev-2332	249	18	interstate	interstate	ADJ
inlawrev-2332	249	19	transportation	transportation	NOUN
inlawrev-2332	249	20	of	of	ADP
inlawrev-2332	249	21	the	the	DET
inlawrev-2332	249	22	property	property	NOUN
inlawrev-2332	249	23	from	from	ADP
inlawrev-2332	249	24	which	which	PRON
inlawrev-2332	249	25	the	the	DET
inlawrev-2332	249	26	receipts	receipt	NOUN
inlawrev-2332	249	27	were	be	AUX
inlawrev-2332	249	28	derived.78	derived.78	ADJ
inlawrev-2332	249	29	taxpayers	taxpayer	NOUN
inlawrev-2332	249	30	may	may	AUX
inlawrev-2332	249	31	now	now	ADV
inlawrev-2332	249	32	deduct	deduct	VERB
inlawrev-2332	249	33	from	from	ADP
inlawrev-2332	249	34	their	their	PRON
inlawrev-2332	249	35	gross	gross	ADJ
inlawrev-2332	249	36	income	income	NOUN
inlawrev-2332	249	37	amounts	amount	NOUN
inlawrev-2332	249	38	paid	pay	VERB
inlawrev-2332	249	39	for	for	ADP
inlawrev-2332	249	40	the	the	DET
inlawrev-2332	249	41	return	return	NOUN
inlawrev-2332	249	42	of	of	ADP
inlawrev-2332	249	43	empty	empty	ADJ
inlawrev-2332	249	44	returnable	returnable	ADJ
inlawrev-2332	249	45	containers.79	containers.79	PROPN
inlawrev-2332	249	46	b.	b.	PROPN
inlawrev-2332	249	47	adjusted	adjust	VERB
inlawrev-2332	249	48	gross	gross	ADJ
inlawrev-2332	249	49	income	income	NOUN
inlawrev-2332	249	50	tax	tax	NOUN
inlawrev-2332	249	51	.	.	PUNCT
inlawrev-2332	250	1	—	—	PUNCT
inlawrev-2332	250	2	under	under	ADP
inlawrev-2332	250	3	a	a	DET
inlawrev-2332	250	4	1978	1978	NUM
inlawrev-2332	250	5	amendment	amendment	NOUN
inlawrev-2332	250	6	to	to	ADP
inlawrev-2332	250	7	the	the	DET
inlawrev-2332	250	8	definition	definition	NOUN
inlawrev-2332	250	9	of	of	ADP
inlawrev-2332	250	10	adjusted	adjusted	ADJ
inlawrev-2332	250	11	gross	gross	ADJ
inlawrev-2332	250	12	income	income	NOUN
inlawrev-2332	250	13	,	,	PUNCT
inlawrev-2332	250	14	individual	individual	ADJ
inlawrev-2332	250	15	taxpayers	taxpayer	NOUN
inlawrev-2332	250	16	may	may	AUX
inlawrev-2332	250	17	now	now	ADV
inlawrev-2332	250	18	subtract	subtract	VERB
inlawrev-2332	250	19	from	from	ADP
inlawrev-2332	250	20	their	their	PRON
inlawrev-2332	250	21	baseline	baseline	ADJ
inlawrev-2332	250	22	figure	figure	NOUN
inlawrev-2332	250	23	of	of	ADP
inlawrev-2332	250	24	adjusted	adjust	VERB
inlawrev-2332	250	25	gross	gross	ADJ
inlawrev-2332	250	26	income	income	NOUN
inlawrev-2332	250	27	,	,	PUNCT
inlawrev-2332	250	28	as	as	SCONJ
inlawrev-2332	250	29	determined	determine	VERB
inlawrev-2332	250	30	pursuant	pursuant	NOUN
inlawrev-2332	250	31	to	to	ADP
inlawrev-2332	250	32	section	section	NOUN
inlawrev-2332	250	33	62	62	NUM
inlawrev-2332	250	34	of	of	ADP
inlawrev-2332	250	35	the	the	DET
inlawrev-2332	250	36	internal	internal	ADJ
inlawrev-2332	250	37	revenue	revenue	NOUN
inlawrev-2332	250	38	code	code	NOUN
inlawrev-2332	250	39	,	,	PUNCT
inlawrev-2332	250	40	any	any	DET
inlawrev-2332	250	41	amounts	amount	NOUN
inlawrev-2332	250	42	of	of	ADP
inlawrev-2332	250	43	supplemental	supplemental	ADJ
inlawrev-2332	250	44	railroad	railroad	NOUN
inlawrev-2332	250	45	retirement	retirement	NOUN
inlawrev-2332	250	46	annuities80	annuities80	NOUN
inlawrev-2332	250	47	which	which	PRON
inlawrev-2332	250	48	were	be	AUX
inlawrev-2332	250	49	included	include	VERB
inlawrev-2332	250	50	by	by	ADP
inlawrev-2332	250	51	the	the	DET
inlawrev-2332	250	52	taxpayer	taxpayer	NOUN
inlawrev-2332	250	53	in	in	ADP
inlawrev-2332	250	54	federal	federal	ADJ
inlawrev-2332	250	55	gross	gross	ADJ
inlawrev-2332	250	56	income	income	NOUN
inlawrev-2332	250	57	,	,	PUNCT
inlawrev-2332	250	58	and	and	CCONJ
inlawrev-2332	250	59	which	which	PRON
inlawrev-2332	250	60	were	be	AUX
inlawrev-2332	250	61	not	not	PART
inlawrev-2332	250	62	already	already	ADV
inlawrev-2332	250	63	deducted	deduct	VERB
inlawrev-2332	250	64	as	as	ADP
inlawrev-2332	250	65	being	be	AUX
inlawrev-2332	250	66	exempt	exempt	ADJ
inlawrev-2332	250	67	from	from	ADP
inlawrev-2332	250	68	taxation	taxation	NOUN
inlawrev-2332	250	69	by	by	ADP
inlawrev-2332	250	70	reason	reason	NOUN
inlawrev-2332	250	71	of	of	ADP
inlawrev-2332	250	72	the	the	DET
inlawrev-2332	250	73	united	united	PROPN
inlawrev-2332	250	74	states	states	PROPN
inlawrev-2332	250	75	constitution	constitution	PROPN
inlawrev-2332	250	76	or	or	CCONJ
inlawrev-2332	250	77	federal	federal	ADJ
inlawrev-2332	250	78	statutes.81	statutes.81	PROPN
inlawrev-2332	250	79	two	two	NUM
inlawrev-2332	250	80	new	new	ADJ
inlawrev-2332	250	81	legislative	legislative	ADJ
inlawrev-2332	250	82	provisions	provision	NOUN
inlawrev-2332	250	83	allow	allow	VERB
inlawrev-2332	250	84	tax	tax	NOUN
inlawrev-2332	250	85	relief	relief	NOUN
inlawrev-2332	250	86	to	to	ADP
inlawrev-2332	250	87	the	the	DET
inlawrev-2332	250	88	state	state	NOUN
inlawrev-2332	250	89	's	's	PART
inlawrev-2332	250	90	"	"	PUNCT
inlawrev-2332	250	91	senior	senior	ADJ
inlawrev-2332	250	92	citizens	citizen	NOUN
inlawrev-2332	250	93	.	.	PUNCT
inlawrev-2332	250	94	"	"	PUNCT
inlawrev-2332	251	1	first	first	ADV
inlawrev-2332	251	2	,	,	PUNCT
inlawrev-2332	251	3	taxpayers	taxpayer	NOUN
inlawrev-2332	251	4	over	over	ADP
inlawrev-2332	251	5	age	age	NOUN
inlawrev-2332	251	6	65	65	NUM
inlawrev-2332	251	7	may	may	AUX
inlawrev-2332	251	8	subtract	subtract	VERB
inlawrev-2332	251	9	$	$	SYM
inlawrev-2332	251	10	1,000	1,000	NUM
inlawrev-2332	251	11	from	from	ADP
inlawrev-2332	251	12	their	their	PRON
inlawrev-2332	251	13	baseline	baseline	ADJ
inlawrev-2332	251	14	adjusted	adjust	VERB
inlawrev-2332	251	15	gross	gross	ADJ
inlawrev-2332	251	16	income	income	NOUN
inlawrev-2332	251	17	in	in	ADP
inlawrev-2332	251	18	order	order	NOUN
inlawrev-2332	251	19	to	to	PART
inlawrev-2332	251	20	arrive	arrive	VERB
inlawrev-2332	251	21	at	at	ADP
inlawrev-2332	251	22	their	their	PRON
inlawrev-2332	251	23	indiana	indiana	NOUN
inlawrev-2332	251	24	adjusted	adjust	VERB
inlawrev-2332	251	25	gross	gross	ADJ
inlawrev-2332	251	26	income.82	income.82	NOUN
inlawrev-2332	251	27	this	this	DET
inlawrev-2332	251	28	$	$	SYM
inlawrev-2332	251	29	1,000	1,000	NUM
inlawrev-2332	251	30	subtraction	subtraction	NOUN
inlawrev-2332	251	31	is	be	AUX
inlawrev-2332	251	32	available	available	ADJ
inlawrev-2332	251	33	for	for	ADP
inlawrev-2332	251	34	each	each	DET
inlawrev-2332	251	35	"	"	PUNCT
inlawrev-2332	251	36	senior	senior	ADJ
inlawrev-2332	251	37	citizen	citizen	NOUN
inlawrev-2332	251	38	"	"	PUNCT
inlawrev-2332	251	39	exemption	exemption	NOUN
inlawrev-2332	251	40	available	available	ADJ
inlawrev-2332	251	41	to	to	ADP
inlawrev-2332	251	42	the	the	DET
inlawrev-2332	251	43	taxpayer	taxpayer	NOUN
inlawrev-2332	251	44	under	under	ADP
inlawrev-2332	251	45	section	section	NOUN
inlawrev-2332	251	46	151(c	151(c	PROPN
inlawrev-2332	251	47	)	)	PUNCT
inlawrev-2332	251	48	of	of	ADP
inlawrev-2332	251	49	the	the	DET
inlawrev-2332	251	50	internal	internal	ADJ
inlawrev-2332	251	51	revenue	revenue	NOUN
inlawrev-2332	251	52	code83	code83	PROPN
inlawrev-2332	251	53	and	and	CCONJ
inlawrev-2332	251	54	is	be	AUX
inlawrev-2332	251	55	in	in	ADP
inlawrev-2332	251	56	addition	addition	NOUN
inlawrev-2332	251	57	to	to	ADP
inlawrev-2332	251	58	the	the	DET
inlawrev-2332	251	59	standard	standard	ADJ
inlawrev-2332	251	60	$	$	SYM
inlawrev-2332	251	61	1,000	1,000	NUM
inlawrev-2332	251	62	subtraction	subtraction	NOUN
inlawrev-2332	251	63	provided	provide	VERB
inlawrev-2332	251	64	to	to	ADP
inlawrev-2332	251	65	each	each	DET
inlawrev-2332	251	66	taxpayer	taxpayer	NOUN
inlawrev-2332	251	67	.	.	PUNCT
inlawrev-2332	252	1	84	84	NUM
inlawrev-2332	252	2	formerly	formerly	ADV
inlawrev-2332	252	3	,	,	PUNCT
inlawrev-2332	252	4	senior	senior	ADJ
inlawrev-2332	252	5	citizens	citizen	NOUN
inlawrev-2332	252	6	were	be	AUX
inlawrev-2332	252	7	allowed	allow	VERB
inlawrev-2332	252	8	a	a	DET
inlawrev-2332	252	9	$	$	SYM
inlawrev-2332	252	10	500	500	NUM
inlawrev-2332	252	11	subtraction	subtraction	NOUN
inlawrev-2332	252	12	for	for	ADP
inlawrev-2332	252	13	the	the	DET
inlawrev-2332	252	14	indiana	indiana	PROPN
inlawrev-2332	252	15	adjusted	adjust	VERB
inlawrev-2332	252	16	gross	gross	ADJ
inlawrev-2332	252	17	income	income	NOUN
inlawrev-2332	252	18	computation.85	computation.85	NOUN
inlawrev-2332	252	19	second	second	ADJ
inlawrev-2332	252	20	,	,	PUNCT
inlawrev-2332	252	21	a	a	DET
inlawrev-2332	252	22	credit	credit	NOUN
inlawrev-2332	252	23	provision	provision	NOUN
inlawrev-2332	252	24	was	be	AUX
inlawrev-2332	252	25	added	add	VERB
inlawrev-2332	252	26	to	to	ADP
inlawrev-2332	252	27	the	the	DET
inlawrev-2332	252	28	adjusted	adjust	VERB
inlawrev-2332	252	29	gross	gross	ADJ
inlawrev-2332	252	30	income	income	NOUN
inlawrev-2332	252	31	tax	tax	NOUN
inlawrev-2332	252	32	law	law	NOUN
inlawrev-2332	252	33	which	which	PRON
inlawrev-2332	252	34	provides	provide	VERB
inlawrev-2332	252	35	tax	tax	NOUN
inlawrev-2332	252	36	relief	relief	NOUN
inlawrev-2332	252	37	to	to	PART
inlawrev-2332	252	38	lowand	lowand	VERB
inlawrev-2332	252	39	middle	middle	ADJ
inlawrev-2332	252	40	-	-	PUNCT
inlawrev-2332	252	41	income	income	NOUN
inlawrev-2332	252	42	senior	senior	ADJ
inlawrev-2332	252	43	citizens	citizen	NOUN
inlawrev-2332	252	44	.	.	PUNCT
inlawrev-2332	253	1	86	86	NUM
inlawrev-2332	253	2	this	this	DET
inlawrev-2332	253	3	twenty	twenty	NUM
inlawrev-2332	253	4	-	-	PUNCT
inlawrev-2332	253	5	five	five	NUM
inlawrev-2332	253	6	dollar	dollar	NOUN
inlawrev-2332	253	7	credit	credit	NOUN
inlawrev-2332	253	8	against	against	ADP
inlawrev-2332	253	9	adjusted	adjust	VERB
inlawrev-2332	253	10	gross	gross	ADJ
inlawrev-2332	253	11	income	income	NOUN
inlawrev-2332	253	12	tax	tax	NOUN
inlawrev-2332	253	13	liability	liability	NOUN
inlawrev-2332	253	14	is	be	AUX
inlawrev-2332	253	15	available	available	ADJ
inlawrev-2332	253	16	to	to	ADP
inlawrev-2332	253	17	individuals	individual	NOUN
inlawrev-2332	253	18	age	age	NOUN
inlawrev-2332	253	19	65	65	NUM
inlawrev-2332	253	20	or	or	CCONJ
inlawrev-2332	253	21	over	over	ADP
inlawrev-2332	253	22	who	who	PRON
inlawrev-2332	253	23	have	have	AUX
inlawrev-2332	253	24	resided	reside	VERB
inlawrev-2332	253	25	in	in	ADP
inlawrev-2332	253	26	indiana	indiana	PROPN
inlawrev-2332	253	27	for	for	ADP
inlawrev-2332	253	28	at	at	ADV
inlawrev-2332	253	29	least	least	ADV
inlawrev-2332	253	30	six	six	NUM
inlawrev-2332	253	31	months	month	NOUN
inlawrev-2332	253	32	of	of	ADP
inlawrev-2332	253	33	the	the	DET
inlawrev-2332	253	34	relevant	relevant	ADJ
inlawrev-2332	253	35	taxable	taxable	ADJ
inlawrev-2332	253	36	year	year	NOUN
inlawrev-2332	253	37	and	and	CCONJ
inlawrev-2332	253	38	whose	whose	DET
inlawrev-2332	253	39	"	"	PUNCT
inlawrev-2332	253	40	household	household	NOUN
inlawrev-2332	253	41	federal	federal	ADJ
inlawrev-2332	253	42	adjusted	adjust	VERB
inlawrev-2332	253	43	gross	gross	ADJ
inlawrev-2332	253	44	income	income	NOUN
inlawrev-2332	253	45	"	"	PUNCT
inlawrev-2332	253	46	for	for	ADP
inlawrev-2332	253	47	the	the	DET
inlawrev-2332	253	48	taxpayer	taxpayer	NOUN
inlawrev-2332	253	49	and	and	CCONJ
inlawrev-2332	253	50	his	his	PRON
inlawrev-2332	253	51	spouse	spouse	NOUN
inlawrev-2332	253	52	,	,	PUNCT
inlawrev-2332	253	53	if	if	SCONJ
inlawrev-2332	253	54	they	they	PRON
inlawrev-2332	253	55	live	live	VERB
inlawrev-2332	253	56	together	together	ADV
inlawrev-2332	253	57	,	,	PUNCT
inlawrev-2332	253	58	is	be	AUX
inlawrev-2332	253	59	less	less	ADJ
inlawrev-2332	253	60	than	than	ADP
inlawrev-2332	253	61	$	$	SYM
inlawrev-2332	253	62	15,000	15,000	NUM
inlawrev-2332	253	63	for	for	ADP
inlawrev-2332	253	64	that	that	DET
inlawrev-2332	253	65	year	year	NOUN
inlawrev-2332	253	66	.	.	PUNCT
inlawrev-2332	254	1	it	it	PRON
inlawrev-2332	254	2	is	be	AUX
inlawrev-2332	254	3	important	important	ADJ
inlawrev-2332	254	4	to	to	PART
inlawrev-2332	254	5	realize	realize	VERB
inlawrev-2332	254	6	that	that	SCONJ
inlawrev-2332	254	7	the	the	DET
inlawrev-2332	254	8	credit	credit	NOUN
inlawrev-2332	254	9	is	be	AUX
inlawrev-2332	254	10	also	also	ADV
inlawrev-2332	254	11	available	available	ADJ
inlawrev-2332	254	12	in	in	ADP
inlawrev-2332	254	13	the	the	DET
inlawrev-2332	254	14	form	form	NOUN
inlawrev-2332	254	15	of	of	ADP
inlawrev-2332	254	16	a	a	DET
inlawrev-2332	254	17	refund	refund	NOUN
inlawrev-2332	254	18	for	for	ADP
inlawrev-2332	254	19	taxpayers	taxpayer	NOUN
inlawrev-2332	254	20	having	have	VERB
inlawrev-2332	254	21	insufficient	insufficient	ADJ
inlawrev-2332	254	22	tax	tax	NOUN
inlawrev-2332	254	23	liability	liability	NOUN
inlawrev-2332	254	24	against	against	ADP
inlawrev-2332	254	25	which	which	PRON
inlawrev-2332	254	26	to	to	PART
inlawrev-2332	254	27	apply	apply	VERB
inlawrev-2332	254	28	the	the	DET
inlawrev-2332	254	29	credit	credit	NOUN
inlawrev-2332	254	30	or	or	CCONJ
inlawrev-2332	254	31	having	have	VERB
inlawrev-2332	254	32	no	no	DET
inlawrev-2332	254	33	tax	tax	NOUN
inlawrev-2332	254	34	liability	liability	NOUN
inlawrev-2332	254	35	whatsoever	whatsoever	ADV
inlawrev-2332	254	36	.	.	PUNCT
inlawrev-2332	255	1	the	the	DET
inlawrev-2332	255	2	legislature	legislature	NOUN
inlawrev-2332	255	3	noted	note	VERB
inlawrev-2332	255	4	that	that	SCONJ
inlawrev-2332	255	5	the	the	DET
inlawrev-2332	255	6	new	new	ADJ
inlawrev-2332	255	7	credit	credit	NOUN
inlawrev-2332	255	8	"	"	PUNCT
inlawrev-2332	255	9	is	be	AUX
inlawrev-2332	255	10	intended	intend	VERB
inlawrev-2332	255	11	to	to	PART
inlawrev-2332	255	12	provide	provide	VERB
inlawrev-2332	255	13	relief	relief	NOUN
inlawrev-2332	255	14	to	to	ADP
inlawrev-2332	255	15	the	the	DET
inlawrev-2332	255	16	individual	individual	NOUN
inlawrev-2332	255	17	for	for	ADP
inlawrev-2332	255	18	the	the	DET
inlawrev-2332	255	19	state	state	NOUN
inlawrev-2332	255	20	gross	gross	ADJ
inlawrev-2332	255	21	retail	retail	ADJ
inlawrev-2332	255	22	sales	sale	NOUN
inlawrev-2332	255	23	and	and	CCONJ
inlawrev-2332	255	24	use	use	VERB
inlawrev-2332	255	25	taxes	taxis	NOUN
inlawrev-2332	255	26	that	that	PRON
inlawrev-2332	255	27	he	he	PRON
inlawrev-2332	255	28	pays	pay	VERB
inlawrev-2332	255	29	on	on	ADP
inlawrev-2332	255	30	his	his	PRON
inlawrev-2332	255	31	utilities	utility	NOUN
inlawrev-2332	255	32	.	.	PUNCT
inlawrev-2332	255	33	"	"	PUNCT
inlawrev-2332	256	1	*	*	PUNCT
inlawrev-2332	256	2	'	'	NUM
inlawrev-2332	256	3	87	87	NUM
inlawrev-2332	256	4	18	18	NUM
inlawrev-2332	256	5	i	i	PROPN
inlawrev-2332	256	6	d.	d.	PROPN
inlawrev-2332	256	7	§	§	PROPN
inlawrev-2332	256	8	6	6	NUM
inlawrev-2332	256	9	-	-	SYM
inlawrev-2332	256	10	2	2	NUM
inlawrev-2332	256	11	-	-	PUNCT
inlawrev-2332	256	12	l-7(q	l-7(q	NOUN
inlawrev-2332	256	13	)	)	PUNCT
inlawrev-2332	256	14	.	.	PUNCT
inlawrev-2332	257	1	79	79	NUM
inlawrev-2332	257	2	/	/	SYM
inlawrev-2332	257	3	d	d	NOUN
inlawrev-2332	257	4	§	§	PROPN
inlawrev-2332	257	5	6	6	NUM
inlawrev-2332	257	6	-	-	SYM
inlawrev-2332	257	7	2	2	NUM
inlawrev-2332	257	8	-	-	PUNCT
inlawrev-2332	257	9	l-6(b	l-6(b	NUM
inlawrev-2332	257	10	)	)	PUNCT
inlawrev-2332	257	11	.	.	PUNCT
inlawrev-2332	258	1	*	*	PUNCT
inlawrev-2332	258	2	°	°	NOUN
inlawrev-2332	258	3	see	see	VERB
inlawrev-2332	258	4	45	45	NUM
inlawrev-2332	258	5	u.s.c	u.s.c	ADJ
inlawrev-2332	258	6	.	.	PUNCT
inlawrev-2332	259	1	§	§	PROPN
inlawrev-2332	259	2	231	231	NUM
inlawrev-2332	259	3	(	(	PUNCT
inlawrev-2332	259	4	supp	supp	PROPN
inlawrev-2332	259	5	.	.	PUNCT
inlawrev-2332	260	1	v	v	ADP
inlawrev-2332	260	2	1975	1975	NUM
inlawrev-2332	260	3	)	)	PUNCT
inlawrev-2332	260	4	.	.	PUNCT
inlawrev-2332	261	1	81	81	NUM
inlawrev-2332	261	2	ind	ind	NOUN
inlawrev-2332	261	3	.	.	PUNCT
inlawrev-2332	262	1	code	code	PROPN
inlawrev-2332	262	2	§	§	PROPN
inlawrev-2332	262	3	6	6	NUM
inlawrev-2332	262	4	-	-	SYM
inlawrev-2332	262	5	3	3	NUM
inlawrev-2332	262	6	-	-	PUNCT
inlawrev-2332	262	7	l-3.5(a)(8	l-3.5(a)(8	NOUN
inlawrev-2332	262	8	)	)	PUNCT
inlawrev-2332	262	9	(	(	PUNCT
inlawrev-2332	262	10	supp	supp	PROPN
inlawrev-2332	262	11	.	.	PUNCT
inlawrev-2332	263	1	1978	1978	NUM
inlawrev-2332	263	2	)	)	PUNCT
inlawrev-2332	263	3	.	.	PUNCT
inlawrev-2332	264	1	82	82	NUM
inlawrev-2332	264	2	/	/	SYM
inlawrev-2332	264	3	d	d	NOUN
inlawrev-2332	264	4	§	§	PROPN
inlawrev-2332	264	5	6	6	NUM
inlawrev-2332	264	6	-	-	SYM
inlawrev-2332	264	7	3	3	NUM
inlawrev-2332	264	8	-	-	PUNCT
inlawrev-2332	264	9	l-3.5(a)(4	l-3.5(a)(4	NOUN
inlawrev-2332	264	10	)	)	PUNCT
inlawrev-2332	264	11	.	.	PUNCT
inlawrev-2332	265	1	83	83	NUM
inlawrev-2332	265	2	/	/	SYM
inlawrev-2332	265	3	d	d	NOUN
inlawrev-2332	265	4	m	m	VERB
inlawrev-2332	265	5	i	i	PRON
inlawrev-2332	265	6	<	<	X
inlawrev-2332	265	7	l	l	NOUN
inlawrev-2332	265	8	§	§	PROPN
inlawrev-2332	265	9	6	6	NUM
inlawrev-2332	265	10	-	-	SYM
inlawrev-2332	265	11	3	3	NUM
inlawrev-2332	265	12	-	-	PUNCT
inlawrev-2332	265	13	l-3.5(a)(3	l-3.5(a)(3	NOUN
inlawrev-2332	265	14	)	)	PUNCT
inlawrev-2332	265	15	.	.	PUNCT
inlawrev-2332	266	1	85	85	NUM
inlawrev-2332	266	2	/	/	SYM
inlawrev-2332	266	3	d	d	NOUN
inlawrev-2332	266	4	§	§	PROPN
inlawrev-2332	266	5	6	6	NUM
inlawrev-2332	266	6	-	-	SYM
inlawrev-2332	266	7	3	3	NUM
inlawrev-2332	266	8	-	-	PUNCT
inlawrev-2332	266	9	l-3.5(a)(4	l-3.5(a)(4	NOUN
inlawrev-2332	266	10	)	)	PUNCT
inlawrev-2332	266	11	.	.	PUNCT
inlawrev-2332	267	1	86	86	NUM
inlawrev-2332	267	2	/	/	SYM
inlawrev-2332	267	3	d	d	X
inlawrev-2332	267	4	§	§	PROPN
inlawrev-2332	267	5	6	6	NUM
inlawrev-2332	267	6	-	-	SYM
inlawrev-2332	267	7	3	3	NUM
inlawrev-2332	267	8	-	-	PUNCT
inlawrev-2332	267	9	3	3	NUM
inlawrev-2332	267	10	-	-	SYM
inlawrev-2332	267	11	8	8	NUM
inlawrev-2332	267	12	.	.	PUNCT
inlawrev-2332	268	1	61id	61id	NOUN
inlawrev-2332	268	2	§	§	PROPN
inlawrev-2332	268	3	6	6	NUM
inlawrev-2332	268	4	-	-	SYM
inlawrev-2332	268	5	3	3	NUM
inlawrev-2332	268	6	-	-	PUNCT
inlawrev-2332	268	7	3	3	NUM
inlawrev-2332	268	8	-	-	NUM
inlawrev-2332	268	9	8(b	8(b	NUM
inlawrev-2332	268	10	)	)	PUNCT
inlawrev-2332	268	11	.	.	PUNCT
inlawrev-2332	269	1	the	the	DET
inlawrev-2332	269	2	term	term	NOUN
inlawrev-2332	269	3	"	"	PUNCT
inlawrev-2332	269	4	household	household	NOUN
inlawrev-2332	269	5	federal	federal	ADJ
inlawrev-2332	269	6	adjusted	adjust	VERB
inlawrev-2332	269	7	gross	gross	ADJ
inlawrev-2332	269	8	income	income	NOUN
inlawrev-2332	269	9	"	"	PUNCT
inlawrev-2332	269	10	means	mean	VERB
inlawrev-2332	269	11	the	the	DET
inlawrev-2332	269	12	total	total	ADJ
inlawrev-2332	269	13	adjusted	adjust	VERB
inlawrev-2332	269	14	gross	gross	ADJ
inlawrev-2332	269	15	income	income	NOUN
inlawrev-2332	269	16	,	,	PUNCT
inlawrev-2332	269	17	pursuant	pursuant	ADJ
inlawrev-2332	269	18	to	to	ADP
inlawrev-2332	269	19	section	section	NOUN
inlawrev-2332	269	20	62	62	NUM
inlawrev-2332	269	21	of	of	ADP
inlawrev-2332	269	22	the	the	DET
inlawrev-2332	269	23	internal	internal	ADJ
inlawrev-2332	269	24	revenue	revenue	NOUN
inlawrev-2332	269	25	code	code	NOUN
inlawrev-2332	269	26	,	,	PUNCT
inlawrev-2332	269	27	of	of	ADP
inlawrev-2332	269	28	the	the	DET
inlawrev-2332	269	29	taxpayer	taxpayer	NOUN
inlawrev-2332	269	30	and	and	CCONJ
inlawrev-2332	269	31	his	his	PRON
inlawrev-2332	269	32	spouse	spouse	NOUN
inlawrev-2332	269	33	,	,	PUNCT
inlawrev-2332	269	34	if	if	SCONJ
inlawrev-2332	269	35	they	they	PRON
inlawrev-2332	269	36	live	live	VERB
inlawrev-2332	269	37	together	together	ADV
inlawrev-2332	269	38	,	,	PUNCT
inlawrev-2332	269	39	for	for	ADP
inlawrev-2332	269	40	the	the	DET
inlawrev-2332	269	41	relevant	relevant	ADJ
inlawrev-2332	269	42	taxable	taxable	ADJ
inlawrev-2332	269	43	year	year	NOUN
inlawrev-2332	269	44	.	.	PUNCT
inlawrev-2332	270	1	1979	1979	NUM
inlawrev-2332	270	2	]	]	PUNCT
inlawrev-2332	270	3	surveytaxation	surveytaxation	NOUN
inlawrev-2332	270	4	331	331	NUM
inlawrev-2332	270	5	another	another	DET
inlawrev-2332	270	6	credit	credit	NOUN
inlawrev-2332	270	7	against	against	ADP
inlawrev-2332	270	8	adjusted	adjust	VERB
inlawrev-2332	270	9	gross	gross	ADJ
inlawrev-2332	270	10	income	income	NOUN
inlawrev-2332	270	11	tax	tax	NOUN
inlawrev-2332	270	12	for	for	ADP
inlawrev-2332	270	13	charitable	charitable	ADJ
inlawrev-2332	270	14	contributions	contribution	NOUN
inlawrev-2332	270	15	to	to	ADP
inlawrev-2332	270	16	colleges	college	NOUN
inlawrev-2332	270	17	and	and	CCONJ
inlawrev-2332	270	18	universities	university	NOUN
inlawrev-2332	270	19	has	have	AUX
inlawrev-2332	270	20	been	be	AUX
inlawrev-2332	270	21	increased	increase	VERB
inlawrev-2332	270	22	to	to	ADP
inlawrev-2332	270	23	$	$	SYM
inlawrev-2332	270	24	100	100	NUM
inlawrev-2332	270	25	for	for	ADP
inlawrev-2332	270	26	individual	individual	ADJ
inlawrev-2332	270	27	taxpayers	taxpayer	NOUN
inlawrev-2332	270	28	and	and	CCONJ
inlawrev-2332	270	29	$	$	SYM
inlawrev-2332	270	30	200	200	NUM
inlawrev-2332	270	31	for	for	ADP
inlawrev-2332	270	32	joint	joint	ADJ
inlawrev-2332	270	33	taxpayers	taxpayer	NOUN
inlawrev-2332	270	34	.	.	PUNCT
inlawrev-2332	271	1	corporate	corporate	ADJ
inlawrev-2332	271	2	taxpayers	taxpayer	NOUN
inlawrev-2332	271	3	may	may	AUX
inlawrev-2332	271	4	now	now	ADV
inlawrev-2332	271	5	have	have	VERB
inlawrev-2332	271	6	a	a	DET
inlawrev-2332	271	7	credit	credit	NOUN
inlawrev-2332	271	8	of	of	ADP
inlawrev-2332	271	9	up	up	ADP
inlawrev-2332	271	10	to	to	PART
inlawrev-2332	271	11	ten	ten	NUM
inlawrev-2332	271	12	percent	percent	NOUN
inlawrev-2332	271	13	of	of	ADP
inlawrev-2332	271	14	their	their	PRON
inlawrev-2332	271	15	adjusted	adjust	VERB
inlawrev-2332	271	16	gross	gross	ADJ
inlawrev-2332	271	17	income	income	NOUN
inlawrev-2332	271	18	,	,	PUNCT
inlawrev-2332	271	19	or	or	CCONJ
inlawrev-2332	271	20	$	$	SYM
inlawrev-2332	271	21	1,000	1,000	NUM
inlawrev-2332	271	22	,	,	PUNCT
inlawrev-2332	271	23	whichever	whichever	PRON
inlawrev-2332	271	24	is	be	AUX
inlawrev-2332	271	25	less	less	ADJ
inlawrev-2332	271	26	.	.	PUNCT
inlawrev-2332	272	1	88	88	NUM
inlawrev-2332	272	2	both	both	DET
inlawrev-2332	272	3	credits	credit	NOUN
inlawrev-2332	272	4	are	be	AUX
inlawrev-2332	272	5	on	on	ADP
inlawrev-2332	272	6	the	the	DET
inlawrev-2332	272	7	basis	basis	NOUN
inlawrev-2332	272	8	of	of	ADP
inlawrev-2332	272	9	one	one	NUM
inlawrev-2332	272	10	dollar	dollar	NOUN
inlawrev-2332	272	11	of	of	ADP
inlawrev-2332	272	12	credit	credit	NOUN
inlawrev-2332	272	13	for	for	ADP
inlawrev-2332	272	14	each	each	DET
inlawrev-2332	272	15	two	two	NUM
inlawrev-2332	272	16	dollars	dollar	NOUN
inlawrev-2332	272	17	of	of	ADP
inlawrev-2332	272	18	contribution	contribution	NOUN
inlawrev-2332	272	19	.	.	PUNCT
inlawrev-2332	273	1	the	the	DET
inlawrev-2332	273	2	legislature	legislature	NOUN
inlawrev-2332	273	3	also	also	ADV
inlawrev-2332	273	4	enacted	enact	VERB
inlawrev-2332	273	5	an	an	DET
inlawrev-2332	273	6	energy	energy	NOUN
inlawrev-2332	273	7	-	-	PUNCT
inlawrev-2332	273	8	conservation	conservation	NOUN
inlawrev-2332	273	9	related	relate	VERB
inlawrev-2332	273	10	adjusted	adjust	VERB
inlawrev-2332	273	11	gross	gross	ADJ
inlawrev-2332	273	12	income	income	NOUN
inlawrev-2332	273	13	tax	tax	NOUN
inlawrev-2332	273	14	deduction	deduction	NOUN
inlawrev-2332	273	15	for	for	ADP
inlawrev-2332	273	16	tax	tax	NOUN
inlawrev-2332	273	17	years	year	NOUN
inlawrev-2332	273	18	beginning	begin	VERB
inlawrev-2332	273	19	after	after	ADP
inlawrev-2332	273	20	december	december	PROPN
inlawrev-2332	273	21	31	31	NUM
inlawrev-2332	273	22	,	,	PUNCT
inlawrev-2332	273	23	1978	1978	NUM
inlawrev-2332	273	24	.	.	PUNCT
inlawrev-2332	274	1	the	the	DET
inlawrev-2332	274	2	deduction	deduction	NOUN
inlawrev-2332	274	3	is	be	AUX
inlawrev-2332	274	4	for	for	ADP
inlawrev-2332	274	5	amounts	amount	NOUN
inlawrev-2332	274	6	up	up	ADP
inlawrev-2332	274	7	to	to	PART
inlawrev-2332	274	8	$	$	SYM
inlawrev-2332	274	9	1,000	1,000	NUM
inlawrev-2332	274	10	expended	expend	VERB
inlawrev-2332	274	11	by	by	ADP
inlawrev-2332	274	12	resident	resident	ADJ
inlawrev-2332	274	13	individual	individual	ADJ
inlawrev-2332	274	14	taxpayers	taxpayer	NOUN
inlawrev-2332	274	15	who	who	PRON
inlawrev-2332	274	16	install	install	VERB
inlawrev-2332	274	17	new	new	ADJ
inlawrev-2332	274	18	insulation	insulation	NOUN
inlawrev-2332	274	19	,	,	PUNCT
inlawrev-2332	274	20	weather	weather	NOUN
inlawrev-2332	274	21	stripping	stripping	NOUN
inlawrev-2332	274	22	,	,	PUNCT
inlawrev-2332	274	23	double	double	ADJ
inlawrev-2332	274	24	pane	pane	NOUN
inlawrev-2332	274	25	windows	window	NOUN
inlawrev-2332	274	26	,	,	PUNCT
inlawrev-2332	274	27	storm	storm	NOUN
inlawrev-2332	274	28	windows	window	NOUN
inlawrev-2332	274	29	,	,	PUNCT
inlawrev-2332	274	30	or	or	CCONJ
inlawrev-2332	274	31	storm	storm	NOUN
inlawrev-2332	274	32	doors	door	NOUN
inlawrev-2332	274	33	in	in	ADP
inlawrev-2332	274	34	their	their	PRON
inlawrev-2332	274	35	residences.89	residences.89	NOUN
inlawrev-2332	274	36	the	the	DET
inlawrev-2332	274	37	deduction	deduction	NOUN
inlawrev-2332	274	38	is	be	AUX
inlawrev-2332	274	39	only	only	ADV
inlawrev-2332	274	40	available	available	ADJ
inlawrev-2332	274	41	for	for	ADP
inlawrev-2332	274	42	installations	installation	NOUN
inlawrev-2332	274	43	made	make	VERB
inlawrev-2332	274	44	on	on	ADP
inlawrev-2332	274	45	parts	part	NOUN
inlawrev-2332	274	46	of	of	ADP
inlawrev-2332	274	47	residences	residence	NOUN
inlawrev-2332	274	48	constructed	construct	VERB
inlawrev-2332	274	49	at	at	ADP
inlawrev-2332	274	50	least	least	ADV
inlawrev-2332	274	51	three	three	NUM
inlawrev-2332	274	52	years	year	NOUN
inlawrev-2332	274	53	before	before	ADP
inlawrev-2332	274	54	the	the	DET
inlawrev-2332	274	55	taxable	taxable	ADJ
inlawrev-2332	274	56	year	year	NOUN
inlawrev-2332	274	57	for	for	ADP
inlawrev-2332	274	58	which	which	PRON
inlawrev-2332	274	59	the	the	DET
inlawrev-2332	274	60	deduction	deduction	NOUN
inlawrev-2332	274	61	is	be	AUX
inlawrev-2332	274	62	claimed.90	claimed.90	ADJ
inlawrev-2332	274	63	2	2	NUM
inlawrev-2332	274	64	.	.	PUNCT
inlawrev-2332	275	1	sales	sale	NOUN
inlawrev-2332	275	2	and	and	CCONJ
inlawrev-2332	275	3	use	use	VERB
inlawrev-2332	275	4	taxes	taxis	NOUN
inlawrev-2332	275	5	.	.	PUNCT
inlawrev-2332	276	1	—	—	PUNCT
inlawrev-2332	276	2	the	the	DET
inlawrev-2332	276	3	provisions	provision	NOUN
inlawrev-2332	276	4	of	of	ADP
inlawrev-2332	276	5	the	the	DET
inlawrev-2332	276	6	state	state	NOUN
inlawrev-2332	276	7	gross	gross	ADJ
inlawrev-2332	276	8	retail	retail	ADJ
inlawrev-2332	276	9	sales	sale	NOUN
inlawrev-2332	276	10	tax	tax	PROPN
inlawrev-2332	276	11	act	act	PROPN
inlawrev-2332	276	12	,	,	PUNCT
inlawrev-2332	276	13	91	91	NUM
inlawrev-2332	276	14	as	as	SCONJ
inlawrev-2332	276	15	they	they	PRON
inlawrev-2332	276	16	apply	apply	VERB
inlawrev-2332	276	17	to	to	ADP
inlawrev-2332	276	18	the	the	DET
inlawrev-2332	276	19	sale	sale	NOUN
inlawrev-2332	276	20	of	of	ADP
inlawrev-2332	276	21	petroleum	petroleum	NOUN
inlawrev-2332	276	22	in	in	ADP
inlawrev-2332	276	23	indiana	indiana	PROPN
inlawrev-2332	276	24	,	,	PUNCT
inlawrev-2332	276	25	have	have	AUX
inlawrev-2332	276	26	been	be	AUX
inlawrev-2332	276	27	amended,92	amended,92	NOUN
inlawrev-2332	276	28	and	and	CCONJ
inlawrev-2332	276	29	a	a	DET
inlawrev-2332	276	30	new	new	ADJ
inlawrev-2332	276	31	section	section	NOUN
inlawrev-2332	276	32	has	have	AUX
inlawrev-2332	276	33	been	be	AUX
inlawrev-2332	276	34	added	add	VERB
inlawrev-2332	276	35	to	to	ADP
inlawrev-2332	276	36	the	the	DET
inlawrev-2332	276	37	indiana	indiana	PROPN
inlawrev-2332	276	38	code	code	PROPN
inlawrev-2332	276	39	clearly	clearly	ADV
inlawrev-2332	276	40	setting	set	VERB
inlawrev-2332	276	41	forth	forth	ADP
inlawrev-2332	276	42	the	the	DET
inlawrev-2332	276	43	manner	manner	NOUN
inlawrev-2332	276	44	in	in	ADP
inlawrev-2332	276	45	which	which	PRON
inlawrev-2332	276	46	these	these	DET
inlawrev-2332	276	47	sales	sale	NOUN
inlawrev-2332	276	48	are	be	AUX
inlawrev-2332	276	49	covered	cover	VERB
inlawrev-2332	276	50	by	by	ADP
inlawrev-2332	276	51	the	the	DET
inlawrev-2332	276	52	act.93	act.93	NOUN
inlawrev-2332	276	53	the	the	DET
inlawrev-2332	276	54	"	"	PUNCT
inlawrev-2332	276	55	transactions	transaction	NOUN
inlawrev-2332	276	56	included	include	VERB
inlawrev-2332	276	57	"	"	PUNCT
inlawrev-2332	276	58	section	section	NOUN
inlawrev-2332	276	59	of	of	ADP
inlawrev-2332	276	60	the	the	DET
inlawrev-2332	276	61	act94	act94	NOUN
inlawrev-2332	276	62	was	be	AUX
inlawrev-2332	276	63	further	far	ADV
inlawrev-2332	276	64	amended	amend	VERB
inlawrev-2332	276	65	in	in	ADP
inlawrev-2332	276	66	its	its	PRON
inlawrev-2332	276	67	"	"	PUNCT
inlawrev-2332	276	68	public	public	ADJ
inlawrev-2332	276	69	utilities	utility	NOUN
inlawrev-2332	276	70	furnishing	furnish	VERB
inlawrev-2332	276	71	energy	energy	NOUN
inlawrev-2332	276	72	"	"	PUNCT
inlawrev-2332	276	73	subsection	subsection	NOUN
inlawrev-2332	276	74	to	to	PART
inlawrev-2332	276	75	provide	provide	VERB
inlawrev-2332	276	76	that	that	SCONJ
inlawrev-2332	276	77	a	a	DET
inlawrev-2332	276	78	corporation	corporation	NOUN
inlawrev-2332	276	79	producing	produce	VERB
inlawrev-2332	276	80	power	power	NOUN
inlawrev-2332	276	81	exclusively	exclusively	ADV
inlawrev-2332	276	82	for	for	ADP
inlawrev-2332	276	83	the	the	DET
inlawrev-2332	276	84	use	use	NOUN
inlawrev-2332	276	85	of	of	ADP
inlawrev-2332	276	86	one	one	NUM
inlawrev-2332	276	87	or	or	CCONJ
inlawrev-2332	276	88	more	more	ADJ
inlawrev-2332	276	89	public	public	ADJ
inlawrev-2332	276	90	utilities	utility	NOUN
inlawrev-2332	276	91	and	and	CCONJ
inlawrev-2332	276	92	which	which	PRON
inlawrev-2332	276	93	is	be	AUX
inlawrev-2332	276	94	owned	own	VERB
inlawrev-2332	276	95	or	or	CCONJ
inlawrev-2332	276	96	controlled	control	VERB
inlawrev-2332	276	97	by	by	ADP
inlawrev-2332	276	98	a	a	DET
inlawrev-2332	276	99	public	public	ADJ
inlawrev-2332	276	100	utility	utility	NOUN
inlawrev-2332	276	101	shall	shall	AUX
inlawrev-2332	276	102	be	be	AUX
inlawrev-2332	276	103	considered	consider	VERB
inlawrev-2332	276	104	a	a	DET
inlawrev-2332	276	105	retail	retail	ADJ
inlawrev-2332	276	106	merchant	merchant	NOUN
inlawrev-2332	276	107	and	and	CCONJ
inlawrev-2332	276	108	subject	subject	NOUN
inlawrev-2332	276	109	to	to	ADP
inlawrev-2332	276	110	tax	tax	NOUN
inlawrev-2332	276	111	except	except	SCONJ
inlawrev-2332	276	112	on	on	ADP
inlawrev-2332	276	113	sales	sale	NOUN
inlawrev-2332	276	114	to	to	ADP
inlawrev-2332	276	115	other	other	ADJ
inlawrev-2332	276	116	public	public	ADJ
inlawrev-2332	276	117	utilities	utility	NOUN
inlawrev-2332	276	118	or	or	CCONJ
inlawrev-2332	276	119	to	to	PART
inlawrev-2332	276	120	owned	own	VERB
inlawrev-2332	276	121	or	or	CCONJ
inlawrev-2332	276	122	controlled	control	VERB
inlawrev-2332	276	123	corporations	corporation	NOUN
inlawrev-2332	276	124	producing	produce	VERB
inlawrev-2332	276	125	power	power	NOUN
inlawrev-2332	276	126	exclusively	exclusively	ADV
inlawrev-2332	276	127	for	for	ADP
inlawrev-2332	276	128	the	the	DET
inlawrev-2332	276	129	use	use	NOUN
inlawrev-2332	276	130	of	of	ADP
inlawrev-2332	276	131	such	such	ADJ
inlawrev-2332	276	132	utilities	utility	NOUN
inlawrev-2332	276	133	.	.	PUNCT
inlawrev-2332	277	1	95	95	NUM
inlawrev-2332	277	2	transactions	transaction	NOUN
inlawrev-2332	277	3	constituting	constitute	VERB
inlawrev-2332	277	4	sales	sale	NOUN
inlawrev-2332	277	5	to	to	ADP
inlawrev-2332	277	6	corporations	corporation	NOUN
inlawrev-2332	277	7	which	which	PRON
inlawrev-2332	277	8	produce	produce	VERB
inlawrev-2332	277	9	power	power	NOUN
inlawrev-2332	277	10	exclusively	exclusively	ADV
inlawrev-2332	277	11	for	for	ADP
inlawrev-2332	277	12	the	the	DET
inlawrev-2332	277	13	use	use	NOUN
inlawrev-2332	277	14	of	of	ADP
inlawrev-2332	277	15	public	public	ADJ
inlawrev-2332	277	16	utilities	utility	NOUN
inlawrev-2332	277	17	and	and	CCONJ
inlawrev-2332	277	18	which	which	PRON
inlawrev-2332	277	19	are	be	AUX
inlawrev-2332	277	20	owned	own	VERB
inlawrev-2332	277	21	or	or	CCONJ
inlawrev-2332	277	22	controlled	control	VERB
inlawrev-2332	277	23	by	by	ADP
inlawrev-2332	277	24	such	such	ADJ
inlawrev-2332	277	25	utilities	utility	NOUN
inlawrev-2332	277	26	are	be	AUX
inlawrev-2332	277	27	extended	extended	ADJ
inlawrev-2332	277	28	sales	sale	NOUN
inlawrev-2332	277	29	tax	tax	NOUN
inlawrev-2332	277	30	exemptions	exemption	NOUN
inlawrev-2332	277	31	by	by	ADP
inlawrev-2332	277	32	an	an	DET
inlawrev-2332	277	33	amendment	amendment	NOUN
inlawrev-2332	277	34	to	to	ADP
inlawrev-2332	277	35	the	the	DET
inlawrev-2332	277	36	exemption	exemption	NOUN
inlawrev-2332	277	37	statute.96	statute.96	SCONJ
inlawrev-2332	277	38	the	the	DET
inlawrev-2332	277	39	legislature	legislature	NOUN
inlawrev-2332	277	40	also	also	ADV
inlawrev-2332	277	41	extended	extend	VERB
inlawrev-2332	277	42	sales	sale	NOUN
inlawrev-2332	277	43	tax	tax	NOUN
inlawrev-2332	277	44	exemptions	exemption	NOUN
inlawrev-2332	277	45	to	to	PART
inlawrev-2332	277	46	include	include	VERB
inlawrev-2332	277	47	sales	sale	NOUN
inlawrev-2332	277	48	of	of	ADP
inlawrev-2332	277	49	equipment	equipment	NOUN
inlawrev-2332	277	50	or	or	CCONJ
inlawrev-2332	277	51	devices	device	NOUN
inlawrev-2332	277	52	used	use	VERB
inlawrev-2332	277	53	to	to	PART
inlawrev-2332	277	54	administer	administer	VERB
inlawrev-2332	277	55	insulin,97	insulin,97	NOUN
inlawrev-2332	277	56	necessities	necessity	NOUN
inlawrev-2332	277	57	for	for	ADP
inlawrev-2332	277	58	colostomy	colostomy	NOUN
inlawrev-2332	277	59	or	or	CCONJ
inlawrev-2332	277	60	ileostomy	ileostomy	VERB
inlawrev-2332	277	61	,	,	PUNCT
inlawrev-2332	277	62	and	and	CCONJ
inlawrev-2332	277	63	medical	medical	ADJ
inlawrev-2332	277	64	equipment	equipment	NOUN
inlawrev-2332	277	65	,	,	PUNCT
inlawrev-2332	277	66	supplies	supply	NOUN
inlawrev-2332	277	67	,	,	PUNCT
inlawrev-2332	277	68	or	or	CCONJ
inlawrev-2332	277	69	devices	device	NOUN
inlawrev-2332	277	70	used	use	VERB
inlawrev-2332	277	71	in	in	ADP
inlawrev-2332	277	72	conjunction	conjunction	NOUN
inlawrev-2332	277	73	with	with	ADP
inlawrev-2332	277	74	the	the	DET
inlawrev-2332	277	75	aforementioned	aforementioned	ADJ
inlawrev-2332	277	76	articles	article	NOUN
inlawrev-2332	277	77	.	.	PUNCT
inlawrev-2332	278	1	98	98	NUM
inlawrev-2332	278	2	88	88	NUM
inlawrev-2332	278	3	ind	ind	NOUN
inlawrev-2332	278	4	.	.	PUNCT
inlawrev-2332	279	1	code	code	PROPN
inlawrev-2332	279	2	§	§	PROPN
inlawrev-2332	279	3	6	6	NUM
inlawrev-2332	279	4	-	-	SYM
inlawrev-2332	279	5	3	3	NUM
inlawrev-2332	279	6	-	-	PUNCT
inlawrev-2332	279	7	3	3	NUM
inlawrev-2332	279	8	-	-	SYM
inlawrev-2332	279	9	5	5	NUM
inlawrev-2332	279	10	(	(	PUNCT
inlawrev-2332	279	11	1976	1976	NUM
inlawrev-2332	279	12	&	&	CCONJ
inlawrev-2332	279	13	supp	supp	PROPN
inlawrev-2332	279	14	.	.	PUNCT
inlawrev-2332	280	1	1978	1978	NUM
inlawrev-2332	280	2	)	)	PUNCT
inlawrev-2332	280	3	.	.	PUNCT
inlawrev-2332	281	1	89	89	NUM
inlawrev-2332	281	2	/	/	SYM
inlawrev-2332	281	3	d	d	NOUN
inlawrev-2332	281	4	§	§	PROPN
inlawrev-2332	281	5	6	6	NUM
inlawrev-2332	281	6	-	-	SYM
inlawrev-2332	281	7	3	3	NUM
inlawrev-2332	281	8	-	-	PUNCT
inlawrev-2332	281	9	2	2	NUM
inlawrev-2332	281	10	-	-	SYM
inlawrev-2332	281	11	5	5	NUM
inlawrev-2332	281	12	(	(	PUNCT
inlawrev-2332	281	13	supp	supp	NOUN
inlawrev-2332	281	14	.	.	PUNCT
inlawrev-2332	281	15	1978	1978	NUM
inlawrev-2332	281	16	)	)	PUNCT
inlawrev-2332	281	17	.	.	PUNCT
inlawrev-2332	282	1	90	90	NUM
inlawrev-2332	282	2	m	m	NOUN
inlawrev-2332	282	3	§	§	PROPN
inlawrev-2332	282	4	6	6	NUM
inlawrev-2332	282	5	-	-	SYM
inlawrev-2332	282	6	3	3	NUM
inlawrev-2332	282	7	-	-	PUNCT
inlawrev-2332	282	8	2	2	NUM
inlawrev-2332	282	9	-	-	NUM
inlawrev-2332	282	10	5(b	5(b	NUM
inlawrev-2332	282	11	)	)	PUNCT
inlawrev-2332	282	12	.	.	PUNCT
inlawrev-2332	283	1	91id	91id	ADJ
inlawrev-2332	283	2	§	§	PROPN
inlawrev-2332	283	3	§	§	PROPN
inlawrev-2332	283	4	6	6	NUM
inlawrev-2332	283	5	-	-	SYM
inlawrev-2332	283	6	2	2	NUM
inlawrev-2332	283	7	-	-	PUNCT
inlawrev-2332	283	8	1	1	NUM
inlawrev-2332	283	9	-	-	SYM
inlawrev-2332	283	10	37	37	NUM
inlawrev-2332	283	11	to	to	ADP
inlawrev-2332	283	12	53	53	NUM
inlawrev-2332	283	13	(	(	PUNCT
inlawrev-2332	283	14	1976	1976	NUM
inlawrev-2332	283	15	)	)	PUNCT
inlawrev-2332	283	16	.	.	PUNCT
inlawrev-2332	284	1	92see	92see	INTJ
inlawrev-2332	285	1	i	i	PRON
inlawrev-2332	285	2	d	d	PROPN
inlawrev-2332	285	3	§	§	PROPN
inlawrev-2332	285	4	6	6	NUM
inlawrev-2332	285	5	-	-	SYM
inlawrev-2332	285	6	2	2	NUM
inlawrev-2332	285	7	-	-	PUNCT
inlawrev-2332	285	8	l-38(c	l-38(c	NOUN
inlawrev-2332	285	9	)	)	PUNCT
inlawrev-2332	285	10	(	(	PUNCT
inlawrev-2332	285	11	supp	supp	PROPN
inlawrev-2332	285	12	.	.	PUNCT
inlawrev-2332	285	13	1978	1978	NUM
inlawrev-2332	285	14	)	)	PUNCT
inlawrev-2332	285	15	.	.	PUNCT
inlawrev-2332	286	1	93id	93id	NOUN
inlawrev-2332	286	2	§	§	PROPN
inlawrev-2332	286	3	6	6	NUM
inlawrev-2332	286	4	-	-	SYM
inlawrev-2332	286	5	2	2	NUM
inlawrev-2332	286	6	-	-	PUNCT
inlawrev-2332	286	7	1	1	NUM
inlawrev-2332	286	8	-	-	SYM
inlawrev-2332	286	9	37.5	37.5	NUM
inlawrev-2332	286	10	.	.	PUNCT
inlawrev-2332	287	1	see	see	VERB
inlawrev-2332	287	2	also	also	ADV
inlawrev-2332	287	3	i	i	PROPN
inlawrev-2332	287	4	d.	d.	PROPN
inlawrev-2332	287	5	§	§	PROPN
inlawrev-2332	287	6	§	§	PROPN
inlawrev-2332	287	7	6	6	NUM
inlawrev-2332	287	8	-	-	SYM
inlawrev-2332	287	9	6	6	NUM
inlawrev-2332	287	10	-	-	PUNCT
inlawrev-2332	287	11	1	1	NUM
inlawrev-2332	287	12	-	-	SYM
inlawrev-2332	287	13	2	2	NUM
inlawrev-2332	287	14	,	,	PUNCT
inlawrev-2332	287	15	-22.1	-22.1	NOUN
inlawrev-2332	287	16	for	for	ADP
inlawrev-2332	287	17	additional	additional	ADJ
inlawrev-2332	287	18	new	new	ADJ
inlawrev-2332	287	19	legislation	legislation	NOUN
inlawrev-2332	287	20	relating	relate	VERB
inlawrev-2332	287	21	to	to	ADP
inlawrev-2332	287	22	the	the	DET
inlawrev-2332	287	23	taxation	taxation	NOUN
inlawrev-2332	287	24	of	of	ADP
inlawrev-2332	287	25	fuels	fuel	NOUN
inlawrev-2332	287	26	.	.	PUNCT
inlawrev-2332	288	1	94ta	94ta	ADJ
inlawrev-2332	288	2	§	§	PROPN
inlawrev-2332	288	3	6	6	NUM
inlawrev-2332	288	4	-	-	SYM
inlawrev-2332	288	5	2	2	NUM
inlawrev-2332	288	6	-	-	PUNCT
inlawrev-2332	288	7	1	1	NUM
inlawrev-2332	288	8	-	-	SYM
inlawrev-2332	288	9	38	38	NUM
inlawrev-2332	288	10	(	(	PUNCT
inlawrev-2332	288	11	1976	1976	NUM
inlawrev-2332	288	12	)	)	PUNCT
inlawrev-2332	288	13	.	.	PUNCT
inlawrev-2332	289	1	95	95	NUM
inlawrev-2332	289	2	ia\	ia\	PROPN
inlawrev-2332	289	3	§	§	PROPN
inlawrev-2332	289	4	6	6	NUM
inlawrev-2332	289	5	-	-	SYM
inlawrev-2332	289	6	2	2	NUM
inlawrev-2332	289	7	-	-	PUNCT
inlawrev-2332	289	8	l-38(c	l-38(c	NOUN
inlawrev-2332	289	9	)	)	PUNCT
inlawrev-2332	289	10	(	(	PUNCT
inlawrev-2332	289	11	supp	supp	PROPN
inlawrev-2332	289	12	.	.	PUNCT
inlawrev-2332	289	13	1978	1978	NUM
inlawrev-2332	289	14	)	)	PUNCT
inlawrev-2332	289	15	.	.	PUNCT
inlawrev-2332	290	1	96ta	96ta	ADJ
inlawrev-2332	290	2	§	§	PROPN
inlawrev-2332	290	3	6	6	NUM
inlawrev-2332	290	4	-	-	SYM
inlawrev-2332	290	5	2	2	NUM
inlawrev-2332	290	6	-	-	PUNCT
inlawrev-2332	290	7	l-39(b)(16	l-39(b)(16	NOUN
inlawrev-2332	290	8	)	)	PUNCT
inlawrev-2332	290	9	.	.	PUNCT
inlawrev-2332	291	1	97d	97d	NOUN
inlawrev-2332	291	2	§	§	VERB
inlawrev-2332	291	3	6	6	NUM
inlawrev-2332	291	4	-	-	SYM
inlawrev-2332	291	5	2	2	NUM
inlawrev-2332	291	6	-	-	PUNCT
inlawrev-2332	291	7	l-39(b)(13	l-39(b)(13	NOUN
inlawrev-2332	291	8	)	)	PUNCT
inlawrev-2332	291	9	.	.	PUNCT
inlawrev-2332	292	1	98	98	NUM
inlawrev-2332	292	2	/	/	SYM
inlawrev-2332	292	3	d	d	NOUN
inlawrev-2332	292	4	§	§	PROPN
inlawrev-2332	292	5	6	6	NUM
inlawrev-2332	292	6	-	-	SYM
inlawrev-2332	292	7	2	2	NUM
inlawrev-2332	292	8	-	-	PUNCT
inlawrev-2332	292	9	l-39(b)(28	l-39(b)(28	NOUN
inlawrev-2332	292	10	)	)	PUNCT
inlawrev-2332	292	11	.	.	PUNCT
inlawrev-2332	293	1	332	332	NUM
inlawrev-2332	293	2	indiana	indiana	PROPN
inlawrev-2332	293	3	law	law	PROPN
inlawrev-2332	293	4	review	review	NOUN
inlawrev-2332	293	5	[	[	X
inlawrev-2332	293	6	vol	vol	NOUN
inlawrev-2332	293	7	.	.	PUNCT
inlawrev-2332	293	8	12:320	12:320	NUM
inlawrev-2332	293	9	3	3	X
inlawrev-2332	293	10	.	.	PUNCT
inlawrev-2332	293	11	exempt	exempt	ADJ
inlawrev-2332	293	12	organizations	organization	NOUN
inlawrev-2332	293	13	.	.	PUNCT
inlawrev-2332	294	1	—	—	PUNCT
inlawrev-2332	294	2	the	the	DET
inlawrev-2332	294	3	tangible	tangible	ADJ
inlawrev-2332	294	4	personal	personal	ADJ
inlawrev-2332	294	5	property	property	NOUN
inlawrev-2332	294	6	of	of	ADP
inlawrev-2332	294	7	an	an	DET
inlawrev-2332	294	8	exempt	exempt	ADJ
inlawrev-2332	294	9	organization	organization	NOUN
inlawrev-2332	294	10	which	which	PRON
inlawrev-2332	294	11	is	be	AUX
inlawrev-2332	294	12	used	use	VERB
inlawrev-2332	294	13	by	by	ADP
inlawrev-2332	294	14	the	the	DET
inlawrev-2332	294	15	organization	organization	NOUN
inlawrev-2332	294	16	in	in	ADP
inlawrev-2332	294	17	a	a	DET
inlawrev-2332	294	18	trade	trade	NOUN
inlawrev-2332	294	19	or	or	CCONJ
inlawrev-2332	294	20	business	business	NOUN
inlawrev-2332	294	21	not	not	PART
inlawrev-2332	294	22	substantially	substantially	ADV
inlawrev-2332	294	23	related	relate	VERB
inlawrev-2332	294	24	to	to	ADP
inlawrev-2332	294	25	the	the	DET
inlawrev-2332	294	26	exercise	exercise	NOUN
inlawrev-2332	294	27	or	or	CCONJ
inlawrev-2332	294	28	performance	performance	NOUN
inlawrev-2332	294	29	of	of	ADP
inlawrev-2332	294	30	the	the	DET
inlawrev-2332	294	31	organization	organization	NOUN
inlawrev-2332	294	32	's	's	PART
inlawrev-2332	294	33	exempt	exempt	ADJ
inlawrev-2332	294	34	purpose	purpose	NOUN
inlawrev-2332	294	35	is	be	AUX
inlawrev-2332	294	36	no	no	ADV
inlawrev-2332	294	37	longer	long	ADV
inlawrev-2332	294	38	exempt	exempt	ADJ
inlawrev-2332	294	39	from	from	ADP
inlawrev-2332	294	40	the	the	DET
inlawrev-2332	294	41	personal	personal	ADJ
inlawrev-2332	294	42	property	property	NOUN
inlawrev-2332	294	43	tax	tax	NOUN
inlawrev-2332	294	44	.	.	PUNCT
inlawrev-2332	294	45	"	"	PUNCT
inlawrev-2332	295	1	further	far	ADV
inlawrev-2332	295	2	,	,	PUNCT
inlawrev-2332	295	3	the	the	DET
inlawrev-2332	295	4	income	income	NOUN
inlawrev-2332	295	5	from	from	ADP
inlawrev-2332	295	6	unrelated	unrelated	ADJ
inlawrev-2332	295	7	trades	trade	NOUN
inlawrev-2332	295	8	or	or	CCONJ
inlawrev-2332	295	9	businesses	business	NOUN
inlawrev-2332	295	10	of	of	ADP
inlawrev-2332	295	11	exempt	exempt	ADJ
inlawrev-2332	295	12	organizations	organization	NOUN
inlawrev-2332	295	13	is	be	AUX
inlawrev-2332	295	14	no	no	ADV
inlawrev-2332	295	15	longer	long	ADV
inlawrev-2332	295	16	exempt	exempt	ADJ
inlawrev-2332	295	17	from	from	ADP
inlawrev-2332	295	18	the	the	DET
inlawrev-2332	295	19	gross	gross	ADJ
inlawrev-2332	295	20	income	income	NOUN
inlawrev-2332	295	21	tax,100	tax,100	PROPN
inlawrev-2332	295	22	or	or	CCONJ
inlawrev-2332	295	23	the	the	DET
inlawrev-2332	295	24	adjusted	adjust	VERB
inlawrev-2332	295	25	gross	gross	ADJ
inlawrev-2332	295	26	income	income	NOUN
inlawrev-2332	295	27	tax.101	tax.101	VERB
inlawrev-2332	295	28	the	the	DET
inlawrev-2332	295	29	definition	definition	NOUN
inlawrev-2332	295	30	of	of	ADP
inlawrev-2332	295	31	"	"	PUNCT
inlawrev-2332	295	32	unrelated	unrelated	ADJ
inlawrev-2332	295	33	trade	trade	NOUN
inlawrev-2332	295	34	or	or	CCONJ
inlawrev-2332	295	35	business	business	NOUN
inlawrev-2332	295	36	"	"	PUNCT
inlawrev-2332	295	37	is	be	AUX
inlawrev-2332	295	38	keyed	key	VERB
inlawrev-2332	295	39	to	to	ADP
inlawrev-2332	295	40	the	the	DET
inlawrev-2332	295	41	definition	definition	NOUN
inlawrev-2332	295	42	of	of	ADP
inlawrev-2332	295	43	that	that	DET
inlawrev-2332	295	44	term	term	NOUN
inlawrev-2332	295	45	in	in	ADP
inlawrev-2332	295	46	the	the	DET
inlawrev-2332	295	47	internal	internal	ADJ
inlawrev-2332	295	48	revenue	revenue	NOUN
inlawrev-2332	295	49	code	code	NOUN
inlawrev-2332	295	50	.	.	PUNCT
inlawrev-2332	296	1	102	102	NUM
inlawrev-2332	296	2	4	4	NUM
inlawrev-2332	296	3	.	.	PUNCT
inlawrev-2332	296	4	property	property	NOUN
inlawrev-2332	296	5	and	and	CCONJ
inlawrev-2332	296	6	excise	excise	NOUN
inlawrev-2332	296	7	taxes	taxis	NOUN
inlawrev-2332	296	8	.	.	PUNCT
inlawrev-2332	297	1	—	—	PUNCT
inlawrev-2332	297	2	the	the	DET
inlawrev-2332	297	3	1978	1978	NUM
inlawrev-2332	297	4	legislature	legislature	NOUN
inlawrev-2332	297	5	deferred	defer	VERB
inlawrev-2332	297	6	for	for	ADP
inlawrev-2332	297	7	one	one	NUM
inlawrev-2332	297	8	year	year	NOUN
inlawrev-2332	297	9	,	,	PUNCT
inlawrev-2332	297	10	to	to	ADP
inlawrev-2332	297	11	march	march	PROPN
inlawrev-2332	297	12	1	1	NUM
inlawrev-2332	297	13	,	,	PUNCT
inlawrev-2332	297	14	1979	1979	NUM
inlawrev-2332	297	15	,	,	PUNCT
inlawrev-2332	297	16	all	all	DET
inlawrev-2332	297	17	counties	county	NOUN
inlawrev-2332	297	18	'	'	PART
inlawrev-2332	297	19	general	general	ADJ
inlawrev-2332	297	20	reassessment	reassessment	NOUN
inlawrev-2332	297	21	of	of	ADP
inlawrev-2332	297	22	real	real	ADJ
inlawrev-2332	297	23	property.103	property.103	ADJ
inlawrev-2332	297	24	one	one	NUM
inlawrev-2332	297	25	provision	provision	NOUN
inlawrev-2332	297	26	of	of	ADP
inlawrev-2332	297	27	the	the	DET
inlawrev-2332	297	28	personal	personal	ADJ
inlawrev-2332	297	29	property	property	NOUN
inlawrev-2332	297	30	tax	tax	NOUN
inlawrev-2332	297	31	exemption	exemption	NOUN
inlawrev-2332	297	32	extending	extend	VERB
inlawrev-2332	297	33	to	to	ADP
inlawrev-2332	297	34	property	property	NOUN
inlawrev-2332	297	35	in	in	ADP
inlawrev-2332	297	36	interstate	interstate	ADJ
inlawrev-2332	297	37	commerce104	commerce104	PROPN
inlawrev-2332	297	38	has	have	AUX
inlawrev-2332	297	39	been	be	AUX
inlawrev-2332	297	40	rewritten	rewrite	VERB
inlawrev-2332	297	41	to	to	PART
inlawrev-2332	297	42	provide	provide	VERB
inlawrev-2332	297	43	that	that	PRON
inlawrev-2332	297	44	personal	personal	ADJ
inlawrev-2332	297	45	property	property	NOUN
inlawrev-2332	297	46	is	be	AUX
inlawrev-2332	297	47	exempt	exempt	ADJ
inlawrev-2332	297	48	from	from	ADP
inlawrev-2332	297	49	property	property	NOUN
inlawrev-2332	297	50	taxation	taxation	NOUN
inlawrev-2332	297	51	if	if	SCONJ
inlawrev-2332	297	52	:	:	PUNCT
inlawrev-2332	297	53	(	(	PUNCT
inlawrev-2332	297	54	1	1	X
inlawrev-2332	297	55	)	)	PUNCT
inlawrev-2332	297	56	the	the	DET
inlawrev-2332	297	57	property	property	NOUN
inlawrev-2332	297	58	has	have	AUX
inlawrev-2332	297	59	been	be	AUX
inlawrev-2332	297	60	placed	place	VERB
inlawrev-2332	297	61	in	in	ADP
inlawrev-2332	297	62	the	the	DET
inlawrev-2332	297	63	original	original	ADJ
inlawrev-2332	297	64	package	package	NOUN
inlawrev-2332	297	65	in	in	ADP
inlawrev-2332	297	66	a	a	DET
inlawrev-2332	297	67	public	public	ADJ
inlawrev-2332	297	68	or	or	CCONJ
inlawrev-2332	297	69	private	private	ADJ
inlawrev-2332	297	70	warehouse	warehouse	NOUN
inlawrev-2332	297	71	for	for	ADP
inlawrev-2332	297	72	transshipment	transshipment	NOUN
inlawrev-2332	297	73	to	to	ADP
inlawrev-2332	297	74	an	an	DET
inlawrev-2332	297	75	out	out	ADJ
inlawrev-2332	297	76	-	-	PUNCT
inlawrev-2332	297	77	of	of	ADP
inlawrev-2332	297	78	-	-	PUNCT
inlawrev-2332	297	79	state	state	NOUN
inlawrev-2332	297	80	destination	destination	NOUN
inlawrev-2332	297	81	as	as	SCONJ
inlawrev-2332	297	82	evidenced	evidence	VERB
inlawrev-2332	297	83	by	by	ADP
inlawrev-2332	297	84	an	an	DET
inlawrev-2332	297	85	original	original	ADJ
inlawrev-2332	297	86	bill	bill	NOUN
inlawrev-2332	297	87	of	of	ADP
inlawrev-2332	297	88	lading	lading	NOUN
inlawrev-2332	297	89	covering	cover	VERB
inlawrev-2332	297	90	the	the	DET
inlawrev-2332	297	91	goods	good	NOUN
inlawrev-2332	297	92	,	,	PUNCT
inlawrev-2332	297	93	(	(	PUNCT
inlawrev-2332	297	94	2	2	X
inlawrev-2332	297	95	)	)	PUNCT
inlawrev-2332	297	96	the	the	DET
inlawrev-2332	297	97	property	property	NOUN
inlawrev-2332	297	98	remains	remain	VERB
inlawrev-2332	297	99	in	in	ADP
inlawrev-2332	297	100	the	the	DET
inlawrev-2332	297	101	original	original	ADJ
inlawrev-2332	297	102	package	package	NOUN
inlawrev-2332	297	103	in	in	ADP
inlawrev-2332	297	104	such	such	DET
inlawrev-2332	297	105	a	a	DET
inlawrev-2332	297	106	warehouse	warehouse	NOUN
inlawrev-2332	297	107	,	,	PUNCT
inlawrev-2332	297	108	and	and	CCONJ
inlawrev-2332	297	109	(	(	PUNCT
inlawrev-2332	297	110	3	3	X
inlawrev-2332	297	111	)	)	PUNCT
inlawrev-2332	297	112	the	the	DET
inlawrev-2332	297	113	property	property	NOUN
inlawrev-2332	297	114	had	have	AUX
inlawrev-2332	297	115	been	be	AUX
inlawrev-2332	297	116	ordered	order	VERB
inlawrev-2332	297	117	and	and	CCONJ
inlawrev-2332	297	118	is	be	AUX
inlawrev-2332	297	119	ready	ready	ADJ
inlawrev-2332	297	120	for	for	ADP
inlawrev-2332	297	121	shipment	shipment	NOUN
inlawrev-2332	297	122	in	in	ADP
inlawrev-2332	297	123	interstate	interstate	ADJ
inlawrev-2332	297	124	commerce	commerce	NOUN
inlawrev-2332	297	125	to	to	ADP
inlawrev-2332	297	126	a	a	DET
inlawrev-2332	297	127	specific	specific	ADJ
inlawrev-2332	297	128	known	know	VERB
inlawrev-2332	297	129	destination	destination	NOUN
inlawrev-2332	297	130	to	to	PART
inlawrev-2332	297	131	which	which	PRON
inlawrev-2332	297	132	the	the	DET
inlawrev-2332	297	133	property	property	NOUN
inlawrev-2332	297	134	is	be	AUX
inlawrev-2332	297	135	subsequently	subsequently	ADV
inlawrev-2332	297	136	shipped.105	shipped.105	ADJ
inlawrev-2332	297	137	if	if	SCONJ
inlawrev-2332	297	138	the	the	DET
inlawrev-2332	297	139	property	property	NOUN
inlawrev-2332	297	140	is	be	AUX
inlawrev-2332	297	141	not	not	PART
inlawrev-2332	297	142	shipped	ship	VERB
inlawrev-2332	297	143	to	to	ADP
inlawrev-2332	297	144	that	that	DET
inlawrev-2332	297	145	destination	destination	NOUN
inlawrev-2332	297	146	,	,	PUNCT
inlawrev-2332	297	147	the	the	DET
inlawrev-2332	297	148	taxpayer	taxpayer	NOUN
inlawrev-2332	297	149	claiming	claim	VERB
inlawrev-2332	297	150	the	the	DET
inlawrev-2332	297	151	exemption	exemption	NOUN
inlawrev-2332	297	152	must	must	AUX
inlawrev-2332	297	153	file	file	VERB
inlawrev-2332	297	154	an	an	DET
inlawrev-2332	297	155	amended	amend	VERB
inlawrev-2332	297	156	return.106	return.106	NOUN
inlawrev-2332	297	157	the	the	DET
inlawrev-2332	297	158	reworked	rework	VERB
inlawrev-2332	297	159	exemption	exemption	NOUN
inlawrev-2332	297	160	statute	statute	NOUN
inlawrev-2332	297	161	also	also	ADV
inlawrev-2332	297	162	provides	provide	VERB
inlawrev-2332	297	163	that	that	SCONJ
inlawrev-2332	297	164	personal	personal	ADJ
inlawrev-2332	297	165	property	property	NOUN
inlawrev-2332	297	166	is	be	AUX
inlawrev-2332	297	167	exempt	exempt	ADJ
inlawrev-2332	297	168	from	from	ADP
inlawrev-2332	297	169	property	property	NOUN
inlawrev-2332	297	170	taxation	taxation	NOUN
inlawrev-2332	297	171	if	if	SCONJ
inlawrev-2332	297	172	the	the	DET
inlawrev-2332	297	173	property	property	NOUN
inlawrev-2332	297	174	:	:	PUNCT
inlawrev-2332	297	175	(	(	PUNCT
inlawrev-2332	297	176	1	1	X
inlawrev-2332	297	177	)	)	PUNCT
inlawrev-2332	297	178	is	be	AUX
inlawrev-2332	297	179	placed	place	VERB
inlawrev-2332	297	180	in	in	ADP
inlawrev-2332	297	181	the	the	DET
inlawrev-2332	297	182	original	original	ADJ
inlawrev-2332	297	183	package	package	NOUN
inlawrev-2332	297	184	in	in	ADP
inlawrev-2332	297	185	a	a	DET
inlawrev-2332	297	186	public	public	ADJ
inlawrev-2332	297	187	warehouse	warehouse	NOUN
inlawrev-2332	297	188	,	,	PUNCT
inlawrev-2332	297	189	(	(	PUNCT
inlawrev-2332	297	190	2	2	X
inlawrev-2332	297	191	)	)	PUNCT
inlawrev-2332	297	192	was	be	AUX
inlawrev-2332	297	193	transported	transport	VERB
inlawrev-2332	297	194	to	to	ADP
inlawrev-2332	297	195	that	that	DET
inlawrev-2332	297	196	warehouse	warehouse	NOUN
inlawrev-2332	297	197	by	by	ADP
inlawrev-2332	297	198	common	common	ADJ
inlawrev-2332	297	199	carrier	carrier	NOUN
inlawrev-2332	297	200	,	,	PUNCT
inlawrev-2332	297	201	(	(	PUNCT
inlawrev-2332	297	202	3	3	X
inlawrev-2332	297	203	)	)	PUNCT
inlawrev-2332	297	204	is	be	AUX
inlawrev-2332	297	205	held	hold	VERB
inlawrev-2332	297	206	in	in	ADP
inlawrev-2332	297	207	the	the	DET
inlawrev-2332	297	208	warehouse	warehouse	NOUN
inlawrev-2332	297	209	for	for	ADP
inlawrev-2332	297	210	transshipment	transshipment	NOUN
inlawrev-2332	297	211	to	to	ADP
inlawrev-2332	297	212	an	an	DET
inlawrev-2332	297	213	out	out	ADJ
inlawrev-2332	297	214	-	-	PUNCT
inlawrev-2332	297	215	of	of	ADP
inlawrev-2332	297	216	-	-	PUNCT
inlawrev-2332	297	217	state	state	NOUN
inlawrev-2332	297	218	destination	destination	NOUN
inlawrev-2332	297	219	and	and	CCONJ
inlawrev-2332	297	220	is	be	AUX
inlawrev-2332	297	221	so	so	ADV
inlawrev-2332	297	222	labeled	label	VERB
inlawrev-2332	297	223	,	,	PUNCT
inlawrev-2332	297	224	and	and	CCONJ
inlawrev-2332	297	225	(	(	PUNCT
inlawrev-2332	297	226	4	4	X
inlawrev-2332	297	227	)	)	PUNCT
inlawrev-2332	297	228	remains	remain	VERB
inlawrev-2332	297	229	in	in	ADP
inlawrev-2332	297	230	the	the	DET
inlawrev-2332	297	231	warehouse	warehouse	NOUN
inlawrev-2332	297	232	in	in	ADP
inlawrev-2332	297	233	the	the	DET
inlawrev-2332	297	234	original	original	ADJ
inlawrev-2332	297	235	package.107	package.107	NOUN
inlawrev-2332	297	236	both	both	PRON
inlawrev-2332	297	237	of	of	ADP
inlawrev-2332	297	238	those	those	DET
inlawrev-2332	297	239	exemptions	exemption	NOUN
inlawrev-2332	297	240	,	,	PUNCT
inlawrev-2332	297	241	as	as	ADV
inlawrev-2332	297	242	well	well	ADV
inlawrev-2332	297	243	as	as	ADP
inlawrev-2332	297	244	a	a	DET
inlawrev-2332	297	245	similar	similar	ADJ
inlawrev-2332	297	246	one	one	NOUN
inlawrev-2332	297	247	for	for	ADP
inlawrev-2332	297	248	nonresidents,108	nonresidents,108	NOUN
inlawrev-2332	297	249	are	be	AUX
inlawrev-2332	297	250	subject	subject	ADJ
inlawrev-2332	297	251	to	to	ADP
inlawrev-2332	297	252	the	the	DET
inlawrev-2332	297	253	limitation	limitation	NOUN
inlawrev-2332	297	254	discussed	discuss	VERB
inlawrev-2332	297	255	in	in	ADP
inlawrev-2332	297	256	connection	connection	NOUN
inlawrev-2332	297	257	with	with	ADP
inlawrev-2332	297	258	carrier	carrier	NOUN
inlawrev-2332	297	259	.	.	PUNCT
inlawrev-2332	298	1	109	109	NUM
inlawrev-2332	298	2	that	that	DET
inlawrev-2332	298	3	limitation	limitation	NOUN
inlawrev-2332	298	4	stipulates	stipulate	VERB
inlawrev-2332	298	5	application	application	NOUN
inlawrev-2332	298	6	"	"	PUNCT
inlawrev-2332	298	7	only	only	ADV
inlawrev-2332	298	8	to	to	ADP
inlawrev-2332	298	9	the	the	DET
inlawrev-2332	298	10	extent	extent	NOUN
inlawrev-2332	298	11	the	the	DET
inlawrev-2332	298	12	property	property	NOUN
inlawrev-2332	298	13	is	be	AUX
inlawrev-2332	298	14	exempt	exempt	ADJ
inlawrev-2332	298	15	from	from	ADP
inlawrev-2332	298	16	taxation	taxation	NOUN
inlawrev-2332	298	17	under	under	ADP
inlawrev-2332	298	18	the	the	DET
inlawrev-2332	298	19	commerce	commerce	NOUN
inlawrev-2332	298	20	clause	clause	NOUN
inlawrev-2332	298	21	of	of	ADP
inlawrev-2332	298	22	the	the	DET
inlawrev-2332	298	23	constitution	constitution	NOUN
inlawrev-2332	298	24	of	of	ADP
inlawrev-2332	298	25	the	the	DET
inlawrev-2332	298	26	united	united	PROPN
inlawrev-2332	298	27	states	states	PROPN
inlawrev-2332	298	28	.	.	PUNCT
inlawrev-2332	298	29	"	"	PUNCT
inlawrev-2332	299	1	110	110	NUM
inlawrev-2332	299	2	"	"	PUNCT
inlawrev-2332	299	3	i	i	PROPN
inlawrev-2332	299	4	d.	d.	PROPN
inlawrev-2332	299	5	§	§	PROPN
inlawrev-2332	299	6	6	6	NUM
inlawrev-2332	299	7	-	-	SYM
inlawrev-2332	299	8	1.1	1.1	NUM
inlawrev-2332	299	9	-	-	PUNCT
inlawrev-2332	299	10	10	10	NUM
inlawrev-2332	299	11	-	-	SYM
inlawrev-2332	299	12	36.5	36.5	NUM
inlawrev-2332	299	13	.	.	PUNCT
inlawrev-2332	300	1	100ta	100ta	ADJ
inlawrev-2332	300	2	§	§	PROPN
inlawrev-2332	300	3	6	6	NUM
inlawrev-2332	300	4	-	-	SYM
inlawrev-2332	300	5	2	2	NUM
inlawrev-2332	300	6	-	-	PUNCT
inlawrev-2332	300	7	1	1	NUM
inlawrev-2332	300	8	-	-	SYM
inlawrev-2332	300	9	7.5	7.5	NUM
inlawrev-2332	300	10	.	.	PUNCT
inlawrev-2332	301	1	m	m	VERB
inlawrev-2332	301	2	i	i	PROPN
inlawrev-2332	301	3	d	d	PROPN
inlawrev-2332	301	4	,	,	PUNCT
inlawrev-2332	301	5	§	§	PROPN
inlawrev-2332	301	6	6	6	NUM
inlawrev-2332	301	7	-	-	SYM
inlawrev-2332	301	8	3	3	NUM
inlawrev-2332	301	9	-	-	PUNCT
inlawrev-2332	301	10	2	2	NUM
inlawrev-2332	301	11	-	-	SYM
inlawrev-2332	301	12	3.1	3.1	NUM
inlawrev-2332	301	13	.	.	NOUN
inlawrev-2332	301	14	102	102	NUM
inlawrev-2332	301	15	i.r.c	i.r.c	NOUN
inlawrev-2332	301	16	.	.	PUNCT
inlawrev-2332	302	1	§	§	PROPN
inlawrev-2332	302	2	513	513	NUM
inlawrev-2332	302	3	.	.	PUNCT
inlawrev-2332	302	4	103	103	NUM
inlawrev-2332	302	5	ind	ind	NOUN
inlawrev-2332	302	6	.	.	PUNCT
inlawrev-2332	303	1	code	code	PROPN
inlawrev-2332	303	2	§	§	PROPN
inlawrev-2332	303	3	6	6	NUM
inlawrev-2332	303	4	-	-	SYM
inlawrev-2332	303	5	1.1	1.1	NUM
inlawrev-2332	303	6	-	-	PUNCT
inlawrev-2332	303	7	4	4	NUM
inlawrev-2332	303	8	-	-	SYM
inlawrev-2332	303	9	4	4	NUM
inlawrev-2332	303	10	(	(	PUNCT
inlawrev-2332	303	11	supp	supp	NOUN
inlawrev-2332	303	12	.	.	PUNCT
inlawrev-2332	304	1	1978	1978	NUM
inlawrev-2332	304	2	)	)	PUNCT
inlawrev-2332	304	3	.	.	PUNCT
inlawrev-2332	305	1	104	104	NUM
inlawrev-2332	305	2	/	/	SYM
inlawrev-2332	305	3	d	d	X
inlawrev-2332	305	4	§	§	PROPN
inlawrev-2332	305	5	6	6	NUM
inlawrev-2332	305	6	-	-	SYM
inlawrev-2332	305	7	1.1	1.1	NUM
inlawrev-2332	305	8	-	-	PUNCT
inlawrev-2332	305	9	10	10	NUM
inlawrev-2332	305	10	-	-	SYM
inlawrev-2332	305	11	30	30	NUM
inlawrev-2332	305	12	.	.	PUNCT
inlawrev-2332	306	1	105	105	NUM
inlawrev-2332	306	2	/	/	SYM
inlawrev-2332	306	3	d	d	NOUN
inlawrev-2332	306	4	§	§	PROPN
inlawrev-2332	306	5	6	6	NUM
inlawrev-2332	306	6	-	-	PUNCT
inlawrev-2332	306	7	l.l-10	l.l-10	NUM
inlawrev-2332	306	8	-	-	PUNCT
inlawrev-2332	306	9	30(b	30(b	NUM
inlawrev-2332	306	10	)	)	PUNCT
inlawrev-2332	306	11	.	.	PUNCT
inlawrev-2332	307	1	m	m	VERB
inlawrev-2332	308	1	i	i	PRON
inlawrev-2332	308	2	d.	d.	PROPN
inlawrev-2332	308	3	m	m	PROPN
inlawrev-2332	308	4	icl	icl	PROPN
inlawrev-2332	308	5	§	§	PROPN
inlawrev-2332	308	6	6	6	NUM
inlawrev-2332	308	7	-	-	PUNCT
inlawrev-2332	308	8	l.l-10	l.l-10	NUM
inlawrev-2332	308	9	-	-	PUNCT
inlawrev-2332	308	10	30(c	30(c	NUM
inlawrev-2332	308	11	)	)	PUNCT
inlawrev-2332	308	12	.	.	PUNCT
inlawrev-2332	309	1	108	108	NUM
inlawrev-2332	309	2	/	/	SYM
inlawrev-2332	309	3	d	d	X
inlawrev-2332	309	4	§	§	PROPN
inlawrev-2332	309	5	6	6	NUM
inlawrev-2332	309	6	-	-	PUNCT
inlawrev-2332	309	7	l.l-10	l.l-10	NUM
inlawrev-2332	309	8	-	-	PUNCT
inlawrev-2332	309	9	30(a	30(a	NUM
inlawrev-2332	309	10	)	)	PUNCT
inlawrev-2332	309	11	.	.	PUNCT
inlawrev-2332	310	1	109for	109for	NUM
inlawrev-2332	310	2	a	a	DET
inlawrev-2332	310	3	discussion	discussion	NOUN
inlawrev-2332	310	4	of	of	ADP
inlawrev-2332	310	5	this	this	DET
inlawrev-2332	310	6	case	case	NOUN
inlawrev-2332	310	7	,	,	PUNCT
inlawrev-2332	310	8	see	see	VERB
inlawrev-2332	310	9	notes	note	NOUN
inlawrev-2332	310	10	1	1	NUM
inlawrev-2332	310	11	-	-	SYM
inlawrev-2332	310	12	15	15	NUM
inlawrev-2332	310	13	supra	supra	NOUN
inlawrev-2332	310	14	and	and	CCONJ
inlawrev-2332	310	15	accompanying	accompany	VERB
inlawrev-2332	310	16	text	text	NOUN
inlawrev-2332	310	17	.	.	PUNCT
inlawrev-2332	311	1	uo	uo	X
inlawrev-2332	312	1	ind	ind	PROPN
inlawrev-2332	312	2	.	.	PUNCT
inlawrev-2332	313	1	code	code	PROPN
inlawrev-2332	313	2	§	§	PROPN
inlawrev-2332	313	3	6	6	NUM
inlawrev-2332	313	4	-	-	PUNCT
inlawrev-2332	313	5	l.l-10	l.l-10	PRON
inlawrev-2332	313	6	-	-	PUNCT
inlawrev-2332	313	7	30(d	30(d	NUM
inlawrev-2332	313	8	)	)	PUNCT
inlawrev-2332	313	9	(	(	PUNCT
inlawrev-2332	313	10	supp	supp	PROPN
inlawrev-2332	313	11	.	.	PUNCT
inlawrev-2332	313	12	1978	1978	NUM
inlawrev-2332	313	13	)	)	PUNCT
inlawrev-2332	313	14	.	.	PUNCT
inlawrev-2332	314	1	1979	1979	NUM
inlawrev-2332	314	2	]	]	PUNCT
inlawrev-2332	314	3	survey	survey	NOUN
inlawrev-2332	314	4	-	-	PUNCT
inlawrev-2332	314	5	taxation	taxation	NOUN
inlawrev-2332	314	6	333	333	NUM
inlawrev-2332	314	7	a	a	DET
inlawrev-2332	314	8	new	new	ADJ
inlawrev-2332	314	9	personal	personal	ADJ
inlawrev-2332	314	10	property	property	NOUN
inlawrev-2332	314	11	tax	tax	NOUN
inlawrev-2332	314	12	exemption	exemption	NOUN
inlawrev-2332	314	13	was	be	AUX
inlawrev-2332	314	14	extended	extend	VERB
inlawrev-2332	314	15	to	to	ADP
inlawrev-2332	314	16	property	property	NOUN
inlawrev-2332	314	17	held	hold	VERB
inlawrev-2332	314	18	in	in	ADP
inlawrev-2332	314	19	a	a	DET
inlawrev-2332	314	20	foreign	foreign	ADJ
inlawrev-2332	314	21	trade	trade	NOUN
inlawrev-2332	314	22	zone	zone	NOUN
inlawrev-2332	314	23	established	establish	VERB
inlawrev-2332	314	24	under	under	ADP
inlawrev-2332	314	25	federal	federal	ADJ
inlawrev-2332	314	26	law	law	NOUN
inlawrev-2332	314	27	111	111	NUM
inlawrev-2332	314	28	which	which	PRON
inlawrev-2332	314	29	was	be	AUX
inlawrev-2332	314	30	either	either	CCONJ
inlawrev-2332	314	31	imported	import	VERB
inlawrev-2332	314	32	into	into	ADP
inlawrev-2332	314	33	the	the	DET
inlawrev-2332	314	34	foreign	foreign	ADJ
inlawrev-2332	314	35	trade	trade	NOUN
inlawrev-2332	314	36	zone	zone	NOUN
inlawrev-2332	314	37	from	from	ADP
inlawrev-2332	314	38	a	a	DET
inlawrev-2332	314	39	foreign	foreign	ADJ
inlawrev-2332	314	40	country	country	NOUN
inlawrev-2332	314	41	or	or	CCONJ
inlawrev-2332	314	42	placed	place	VERB
inlawrev-2332	314	43	in	in	ADP
inlawrev-2332	314	44	that	that	DET
inlawrev-2332	314	45	zone	zone	NOUN
inlawrev-2332	314	46	exclusively	exclusively	ADV
inlawrev-2332	314	47	for	for	ADP
inlawrev-2332	314	48	export	export	NOUN
inlawrev-2332	314	49	to	to	ADP
inlawrev-2332	314	50	a	a	DET
inlawrev-2332	314	51	foreign	foreign	ADJ
inlawrev-2332	314	52	country	country	NOUN
inlawrev-2332	314	53	.	.	PUNCT
inlawrev-2332	315	1	112	112	NUM
inlawrev-2332	315	2	the	the	DET
inlawrev-2332	315	3	statute	statute	NOUN
inlawrev-2332	315	4	further	far	ADV
inlawrev-2332	315	5	provides	provide	VERB
inlawrev-2332	315	6	the	the	DET
inlawrev-2332	315	7	foreign	foreign	ADJ
inlawrev-2332	315	8	trade	trade	NOUN
inlawrev-2332	315	9	zone	zone	NOUN
inlawrev-2332	315	10	exemption	exemption	NOUN
inlawrev-2332	315	11	applies	apply	VERB
inlawrev-2332	315	12	only	only	ADV
inlawrev-2332	315	13	to	to	ADP
inlawrev-2332	315	14	the	the	DET
inlawrev-2332	315	15	extent	extent	NOUN
inlawrev-2332	315	16	required	require	VERB
inlawrev-2332	315	17	by	by	ADP
inlawrev-2332	315	18	the	the	DET
inlawrev-2332	315	19	commerce	commerce	NOUN
inlawrev-2332	315	20	clause	clause	NOUN
inlawrev-2332	315	21	of	of	ADP
inlawrev-2332	315	22	the	the	DET
inlawrev-2332	315	23	united	united	PROPN
inlawrev-2332	315	24	states	states	PROPN
inlawrev-2332	315	25	constitution	constitution	PROPN
inlawrev-2332	315	26	.	.	PUNCT
inlawrev-2332	316	1	taxpayers	taxpayer	NOUN
inlawrev-2332	316	2	claiming	claim	VERB
inlawrev-2332	316	3	foreign	foreign	ADJ
inlawrev-2332	316	4	trade	trade	NOUN
inlawrev-2332	316	5	zone	zone	NOUN
inlawrev-2332	316	6	exemptions	exemption	NOUN
inlawrev-2332	316	7	are	be	AUX
inlawrev-2332	316	8	required	require	VERB
inlawrev-2332	316	9	to	to	PART
inlawrev-2332	316	10	include	include	VERB
inlawrev-2332	316	11	the	the	DET
inlawrev-2332	316	12	true	true	ADJ
inlawrev-2332	316	13	cash	cash	NOUN
inlawrev-2332	316	14	value	value	NOUN
inlawrev-2332	316	15	of	of	ADP
inlawrev-2332	316	16	the	the	DET
inlawrev-2332	316	17	exempt	exempt	ADJ
inlawrev-2332	316	18	property	property	NOUN
inlawrev-2332	316	19	on	on	ADP
inlawrev-2332	316	20	their	their	PRON
inlawrev-2332	316	21	personal	personal	ADJ
inlawrev-2332	316	22	property	property	NOUN
inlawrev-2332	316	23	tax	tax	NOUN
inlawrev-2332	316	24	return.113	return.113	PROPN
inlawrev-2332	316	25	tangible	tangible	ADJ
inlawrev-2332	316	26	personal	personal	ADJ
inlawrev-2332	316	27	property	property	NOUN
inlawrev-2332	316	28	owned	own	VERB
inlawrev-2332	316	29	by	by	ADP
inlawrev-2332	316	30	an	an	DET
inlawrev-2332	316	31	indiana	indiana	NOUN
inlawrev-2332	316	32	not	not	PART
inlawrev-2332	316	33	-	-	PUNCT
inlawrev-2332	316	34	for	for	ADP
inlawrev-2332	316	35	-	-	PUNCT
inlawrev-2332	316	36	profit	profit	NOUN
inlawrev-2332	316	37	corporations	corporation	NOUN
inlawrev-2332	316	38	and	and	CCONJ
inlawrev-2332	316	39	used	use	VERB
inlawrev-2332	316	40	by	by	ADP
inlawrev-2332	316	41	that	that	DET
inlawrev-2332	316	42	corporation	corporation	NOUN
inlawrev-2332	316	43	in	in	ADP
inlawrev-2332	316	44	a	a	DET
inlawrev-2332	316	45	residential	residential	ADJ
inlawrev-2332	316	46	health	health	NOUN
inlawrev-2332	316	47	facility	facility	NOUN
inlawrev-2332	316	48	or	or	CCONJ
inlawrev-2332	316	49	christian	christian	ADJ
inlawrev-2332	316	50	science	science	NOUN
inlawrev-2332	316	51	home	home	NOUN
inlawrev-2332	316	52	or	or	CCONJ
inlawrev-2332	316	53	sanitorium	sanitorium	NOUN
inlawrev-2332	316	54	is	be	AUX
inlawrev-2332	316	55	exempt	exempt	ADJ
inlawrev-2332	316	56	from	from	ADP
inlawrev-2332	316	57	property	property	NOUN
inlawrev-2332	316	58	taxation	taxation	NOUN
inlawrev-2332	316	59	.	.	PUNCT
inlawrev-2332	317	1	114	114	NUM
inlawrev-2332	317	2	the	the	DET
inlawrev-2332	317	3	$	$	SYM
inlawrev-2332	317	4	1,000	1,000	NUM
inlawrev-2332	317	5	deduction	deduction	NOUN
inlawrev-2332	317	6	from	from	ADP
inlawrev-2332	317	7	assessed	assess	VERB
inlawrev-2332	317	8	value	value	NOUN
inlawrev-2332	317	9	of	of	ADP
inlawrev-2332	317	10	residential	residential	ADJ
inlawrev-2332	317	11	real	real	ADJ
inlawrev-2332	317	12	property	property	NOUN
inlawrev-2332	317	13	belonging	belong	VERB
inlawrev-2332	317	14	to	to	ADP
inlawrev-2332	317	15	certain	certain	ADJ
inlawrev-2332	317	16	low	low	ADJ
inlawrev-2332	317	17	-	-	PUNCT
inlawrev-2332	317	18	income	income	NOUN
inlawrev-2332	317	19	senior	senior	ADJ
inlawrev-2332	317	20	citizen	citizen	NOUN
inlawrev-2332	317	21	property	property	NOUN
inlawrev-2332	317	22	owners115	owners115	PROPN
inlawrev-2332	317	23	has	have	AUX
inlawrev-2332	317	24	been	be	AUX
inlawrev-2332	317	25	broadened	broaden	VERB
inlawrev-2332	317	26	in	in	ADP
inlawrev-2332	317	27	scope	scope	NOUN
inlawrev-2332	317	28	.	.	PUNCT
inlawrev-2332	318	1	formerly	formerly	ADV
inlawrev-2332	318	2	,	,	PUNCT
inlawrev-2332	318	3	the	the	DET
inlawrev-2332	318	4	deduction	deduction	NOUN
inlawrev-2332	318	5	applied	apply	VERB
inlawrev-2332	318	6	only	only	ADV
inlawrev-2332	318	7	to	to	ADP
inlawrev-2332	318	8	such	such	ADJ
inlawrev-2332	318	9	taxpayers	taxpayer	NOUN
inlawrev-2332	318	10	whose	whose	DET
inlawrev-2332	318	11	gross	gross	ADJ
inlawrev-2332	318	12	income	income	NOUN
inlawrev-2332	318	13	,	,	PUNCT
inlawrev-2332	318	14	combined	combine	VERB
inlawrev-2332	318	15	with	with	ADP
inlawrev-2332	318	16	that	that	PRON
inlawrev-2332	318	17	of	of	ADP
inlawrev-2332	318	18	his	his	PRON
inlawrev-2332	318	19	spouse	spouse	NOUN
inlawrev-2332	318	20	,	,	PUNCT
inlawrev-2332	318	21	did	do	AUX
inlawrev-2332	318	22	not	not	PART
inlawrev-2332	318	23	exceed	exceed	VERB
inlawrev-2332	318	24	$	$	SYM
inlawrev-2332	318	25	6,000	6,000	NUM
inlawrev-2332	318	26	and	and	CCONJ
inlawrev-2332	318	27	the	the	DET
inlawrev-2332	318	28	assessed	assessed	ADJ
inlawrev-2332	318	29	value	value	NOUN
inlawrev-2332	318	30	of	of	ADP
inlawrev-2332	318	31	the	the	DET
inlawrev-2332	318	32	property	property	NOUN
inlawrev-2332	318	33	did	do	AUX
inlawrev-2332	318	34	not	not	PART
inlawrev-2332	318	35	exceed	exceed	VERB
inlawrev-2332	318	36	$	$	SYM
inlawrev-2332	318	37	6,500	6,500	NUM
inlawrev-2332	318	38	.	.	PUNCT
inlawrev-2332	319	1	those	those	DET
inlawrev-2332	319	2	figures	figure	NOUN
inlawrev-2332	319	3	,	,	PUNCT
inlawrev-2332	319	4	under	under	ADP
inlawrev-2332	319	5	the	the	DET
inlawrev-2332	319	6	1978	1978	NUM
inlawrev-2332	319	7	amendment	amendment	NOUN
inlawrev-2332	319	8	,	,	PUNCT
inlawrev-2332	319	9	are	be	AUX
inlawrev-2332	319	10	now	now	ADV
inlawrev-2332	319	11	$	$	SYM
inlawrev-2332	319	12	10,000	10,000	NUM
inlawrev-2332	319	13	and	and	CCONJ
inlawrev-2332	319	14	$	$	SYM
inlawrev-2332	319	15	9,000	9,000	NUM
inlawrev-2332	319	16	,	,	PUNCT
inlawrev-2332	319	17	respectively	respectively	ADV
inlawrev-2332	319	18	.	.	PUNCT
inlawrev-2332	320	1	a	a	DET
inlawrev-2332	320	2	new	new	ADJ
inlawrev-2332	320	3	provision	provision	NOUN
inlawrev-2332	320	4	also	also	ADV
inlawrev-2332	320	5	extends	extend	VERB
inlawrev-2332	320	6	the	the	DET
inlawrev-2332	320	7	deduction	deduction	NOUN
inlawrev-2332	320	8	to	to	ADP
inlawrev-2332	320	9	a	a	DET
inlawrev-2332	320	10	surviving	surviving	NOUN
inlawrev-2332	320	11	spouse	spouse	NOUN
inlawrev-2332	320	12	of	of	ADP
inlawrev-2332	320	13	a	a	DET
inlawrev-2332	320	14	senior	senior	ADJ
inlawrev-2332	320	15	citizen	citizen	NOUN
inlawrev-2332	320	16	,	,	PUNCT
inlawrev-2332	320	17	who	who	PRON
inlawrev-2332	320	18	is	be	AUX
inlawrev-2332	320	19	more	more	ADJ
inlawrev-2332	320	20	than	than	ADP
inlawrev-2332	320	21	sixty	sixty	NUM
inlawrev-2332	320	22	years	year	NOUN
inlawrev-2332	320	23	old	old	ADJ
inlawrev-2332	320	24	and	and	CCONJ
inlawrev-2332	320	25	has	have	AUX
inlawrev-2332	320	26	not	not	PART
inlawrev-2332	320	27	remarried.116	remarried.116	ADV
inlawrev-2332	320	28	other	other	ADJ
inlawrev-2332	320	29	related	relate	VERB
inlawrev-2332	320	30	property	property	NOUN
inlawrev-2332	320	31	actions	action	NOUN
inlawrev-2332	320	32	by	by	ADP
inlawrev-2332	320	33	the	the	DET
inlawrev-2332	320	34	1978	1978	NUM
inlawrev-2332	320	35	legislature	legislature	NOUN
inlawrev-2332	320	36	include	include	VERB
inlawrev-2332	320	37	:	:	PUNCT
inlawrev-2332	320	38	(	(	PUNCT
inlawrev-2332	320	39	1	1	X
inlawrev-2332	320	40	)	)	PUNCT
inlawrev-2332	320	41	extension	extension	NOUN
inlawrev-2332	320	42	of	of	ADP
inlawrev-2332	320	43	real	real	ADJ
inlawrev-2332	320	44	property	property	NOUN
inlawrev-2332	320	45	tax	tax	NOUN
inlawrev-2332	320	46	relief	relief	NOUN
inlawrev-2332	320	47	to	to	ADP
inlawrev-2332	320	48	surviving	survive	VERB
inlawrev-2332	320	49	spouses	spouse	NOUN
inlawrev-2332	320	50	of	of	ADP
inlawrev-2332	320	51	veterans117	veterans117	PROPN
inlawrev-2332	320	52	and	and	CCONJ
inlawrev-2332	320	53	to	to	ADP
inlawrev-2332	320	54	world	world	NOUN
inlawrev-2332	320	55	war	war	NOUN
inlawrev-2332	321	1	i	i	PRON
inlawrev-2332	321	2	veterans,118	veterans,118	INTJ
inlawrev-2332	321	3	(	(	PUNCT
inlawrev-2332	321	4	2	2	NUM
inlawrev-2332	321	5	)	)	PUNCT
inlawrev-2332	321	6	increase	increase	NOUN
inlawrev-2332	321	7	of	of	ADP
inlawrev-2332	321	8	the	the	DET
inlawrev-2332	321	9	penalty	penalty	NOUN
inlawrev-2332	321	10	for	for	ADP
inlawrev-2332	321	11	unpaid	unpaid	ADJ
inlawrev-2332	321	12	property	property	NOUN
inlawrev-2332	321	13	taxes	taxis	NOUN
inlawrev-2332	321	14	from	from	ADP
inlawrev-2332	321	15	eight	eight	NUM
inlawrev-2332	321	16	percent	percent	NOUN
inlawrev-2332	321	17	of	of	ADP
inlawrev-2332	321	18	the	the	DET
inlawrev-2332	321	19	deficiency	deficiency	NOUN
inlawrev-2332	321	20	to	to	ADP
inlawrev-2332	321	21	ten	ten	NUM
inlawrev-2332	321	22	percent	percent	NOUN
inlawrev-2332	321	23	of	of	ADP
inlawrev-2332	321	24	the	the	DET
inlawrev-2332	321	25	deficiency,119	deficiency,119	PROPN
inlawrev-2332	321	26	(	(	PUNCT
inlawrev-2332	321	27	3	3	X
inlawrev-2332	321	28	)	)	PUNCT
inlawrev-2332	321	29	amendment	amendment	NOUN
inlawrev-2332	321	30	of	of	ADP
inlawrev-2332	321	31	the	the	DET
inlawrev-2332	321	32	motor	motor	NOUN
inlawrev-2332	321	33	vehicle	vehicle	NOUN
inlawrev-2332	321	34	excise	excise	NOUN
inlawrev-2332	321	35	tax	tax	NOUN
inlawrev-2332	321	36	to	to	PART
inlawrev-2332	321	37	exclude	exclude	VERB
inlawrev-2332	321	38	vehicles	vehicle	NOUN
inlawrev-2332	321	39	owned	own	VERB
inlawrev-2332	321	40	or	or	CCONJ
inlawrev-2332	321	41	leased	lease	VERB
inlawrev-2332	321	42	and	and	CCONJ
inlawrev-2332	321	43	operated	operate	VERB
inlawrev-2332	321	44	by	by	ADP
inlawrev-2332	321	45	an	an	DET
inlawrev-2332	321	46	institution	institution	NOUN
inlawrev-2332	321	47	of	of	ADP
inlawrev-2332	321	48	higher	high	ADJ
inlawrev-2332	321	49	learning	learning	NOUN
inlawrev-2332	321	50	from	from	ADP
inlawrev-2332	321	51	the	the	DET
inlawrev-2332	321	52	definition	definition	NOUN
inlawrev-2332	321	53	of	of	ADP
inlawrev-2332	321	54	"	"	PUNCT
inlawrev-2332	321	55	vehicles	vehicle	NOUN
inlawrev-2332	321	56	"	"	PUNCT
inlawrev-2332	321	57	covered	cover	VERB
inlawrev-2332	321	58	by	by	ADP
inlawrev-2332	321	59	the	the	DET
inlawrev-2332	321	60	act,120	act,120	PROPN
inlawrev-2332	321	61	and	and	CCONJ
inlawrev-2332	321	62	(	(	PUNCT
inlawrev-2332	321	63	4	4	X
inlawrev-2332	321	64	)	)	PUNCT
inlawrev-2332	321	65	amendment	amendment	NOUN
inlawrev-2332	321	66	of	of	ADP
inlawrev-2332	321	67	the	the	DET
inlawrev-2332	321	68	saving	saving	NOUN
inlawrev-2332	321	69	and	and	CCONJ
inlawrev-2332	321	70	loan	loan	NOUN
inlawrev-2332	321	71	association	association	NOUN
inlawrev-2332	321	72	tax121	tax121	NOUN
inlawrev-2332	321	73	and	and	CCONJ
inlawrev-2332	321	74	establishment	establishment	NOUN
inlawrev-2332	321	75	of	of	ADP
inlawrev-2332	321	76	a	a	DET
inlawrev-2332	321	77	new	new	ADJ
inlawrev-2332	321	78	rate	rate	NOUN
inlawrev-2332	321	79	schedule.122	schedule.122	NOUN
inlawrev-2332	321	80	nisee	nisee	NOUN
inlawrev-2332	321	81	19	19	NUM
inlawrev-2332	321	82	u.s.c	u.s.c	NOUN
inlawrev-2332	321	83	.	.	PUNCT
inlawrev-2332	322	1	§	§	PROPN
inlawrev-2332	322	2	81	81	NUM
inlawrev-2332	322	3	(	(	PUNCT
inlawrev-2332	322	4	1978	1978	NUM
inlawrev-2332	322	5	)	)	PUNCT
inlawrev-2332	322	6	.	.	PUNCT
inlawrev-2332	323	1	u2	u2	PROPN
inlawrev-2332	323	2	ind	ind	PROPN
inlawrev-2332	323	3	.	.	PUNCT
inlawrev-2332	324	1	code	code	PROPN
inlawrev-2332	324	2	§	§	PROPN
inlawrev-2332	324	3	6	6	NUM
inlawrev-2332	324	4	-	-	SYM
inlawrev-2332	324	5	1.1	1.1	NUM
inlawrev-2332	324	6	-	-	PUNCT
inlawrev-2332	324	7	10	10	NUM
inlawrev-2332	324	8	-	-	SYM
inlawrev-2332	324	9	30.5	30.5	NUM
inlawrev-2332	324	10	(	(	PUNCT
inlawrev-2332	324	11	supp	supp	NOUN
inlawrev-2332	324	12	.	.	PUNCT
inlawrev-2332	325	1	1978	1978	NUM
inlawrev-2332	325	2	)	)	PUNCT
inlawrev-2332	325	3	.	.	PUNCT
inlawrev-2332	326	1	113	113	NUM
inlawrev-2332	326	2	/	/	SYM
inlawrev-2332	326	3	d	d	NOUN
inlawrev-2332	326	4	§	§	PROPN
inlawrev-2332	326	5	6	6	NUM
inlawrev-2332	326	6	-	-	SYM
inlawrev-2332	326	7	1.1	1.1	NUM
inlawrev-2332	326	8	-	-	PUNCT
inlawrev-2332	326	9	10	10	NUM
inlawrev-2332	326	10	-	-	SYM
inlawrev-2332	326	11	31	31	NUM
inlawrev-2332	326	12	.	.	PUNCT
inlawrev-2332	326	13	114	114	NUM
inlawrev-2332	326	14	/	/	SYM
inlawrev-2332	326	15	d	d	X
inlawrev-2332	326	16	§	§	PROPN
inlawrev-2332	326	17	6	6	NUM
inlawrev-2332	326	18	-	-	SYM
inlawrev-2332	326	19	1.1	1.1	NUM
inlawrev-2332	326	20	-	-	PUNCT
inlawrev-2332	326	21	10	10	NUM
inlawrev-2332	326	22	-	-	SYM
inlawrev-2332	326	23	18.5	18.5	NUM
inlawrev-2332	326	24	.	.	PUNCT
inlawrev-2332	327	1	™	™	PROPN
inlawrev-2332	327	2	i	i	PROPN
inlawrev-2332	327	3	d.	d.	PROPN
inlawrev-2332	327	4	§	§	PROPN
inlawrev-2332	327	5	6	6	NUM
inlawrev-2332	327	6	-	-	SYM
inlawrev-2332	327	7	1.1	1.1	NUM
inlawrev-2332	327	8	-	-	PUNCT
inlawrev-2332	327	9	12	12	NUM
inlawrev-2332	327	10	-	-	SYM
inlawrev-2332	327	11	9	9	NUM
inlawrev-2332	327	12	.	.	NOUN
inlawrev-2332	327	13	116	116	NUM
inlawrev-2332	328	1	/	/	SYM
inlawrev-2332	328	2	d	d	NOUN
inlawrev-2332	328	3	§	§	PROPN
inlawrev-2332	328	4	6	6	NUM
inlawrev-2332	328	5	-	-	PUNCT
inlawrev-2332	328	6	l.l-12	l.l-12	NOUN
inlawrev-2332	328	7	-	-	NOUN
inlawrev-2332	328	8	9(d	9(d	NUM
inlawrev-2332	328	9	)	)	PUNCT
inlawrev-2332	328	10	.	.	PUNCT
inlawrev-2332	329	1	niid	niid	PROPN
inlawrev-2332	329	2	§	§	PROPN
inlawrev-2332	329	3	6	6	NUM
inlawrev-2332	329	4	-	-	SYM
inlawrev-2332	329	5	1.1	1.1	NUM
inlawrev-2332	329	6	-	-	PUNCT
inlawrev-2332	329	7	12	12	NUM
inlawrev-2332	329	8	-	-	SYM
inlawrev-2332	329	9	16	16	NUM
inlawrev-2332	329	10	.	.	PUNCT
inlawrev-2332	330	1	n	n	CCONJ
inlawrev-2332	330	2	»	»	PUNCT
inlawrev-2332	330	3	i	i	PRON
inlawrev-2332	330	4	<	<	X
inlawrev-2332	330	5	l	l	X
inlawrev-2332	330	6	§	§	PROPN
inlawrev-2332	330	7	6	6	NUM
inlawrev-2332	330	8	-	-	SYM
inlawrev-2332	330	9	1.1	1.1	NUM
inlawrev-2332	330	10	-	-	PUNCT
inlawrev-2332	330	11	12	12	NUM
inlawrev-2332	330	12	-	-	SYM
inlawrev-2332	330	13	17.4	17.4	NUM
inlawrev-2332	330	14	.	.	PUNCT
inlawrev-2332	331	1	u9	u9	PROPN
inlawrev-2332	331	2	i	i	PRON
inlawrev-2332	331	3	d.	d.	PROPN
inlawrev-2332	331	4	§	§	PROPN
inlawrev-2332	331	5	6	6	NUM
inlawrev-2332	331	6	-	-	SYM
inlawrev-2332	331	7	1.1	1.1	NUM
inlawrev-2332	331	8	-	-	PUNCT
inlawrev-2332	331	9	37	37	NUM
inlawrev-2332	331	10	-	-	SYM
inlawrev-2332	331	11	10	10	NUM
inlawrev-2332	331	12	.	.	PUNCT
inlawrev-2332	332	1	120	120	NUM
inlawrev-2332	332	2	/	/	SYM
inlawrev-2332	332	3	d	d	NOUN
inlawrev-2332	332	4	§	§	PROPN
inlawrev-2332	332	5	6	6	NUM
inlawrev-2332	332	6	-	-	SYM
inlawrev-2332	332	7	6	6	NUM
inlawrev-2332	332	8	-	-	PUNCT
inlawrev-2332	332	9	5	5	NUM
inlawrev-2332	332	10	-	-	PUNCT
inlawrev-2332	332	11	l(a)(5	l(a)(5	PROPN
inlawrev-2332	332	12	)	)	PUNCT
inlawrev-2332	332	13	.	.	PUNCT
inlawrev-2332	333	1	mid	mid	PROPN
inlawrev-2332	333	2	§	§	PROPN
inlawrev-2332	333	3	6	6	NUM
inlawrev-2332	333	4	-	-	SYM
inlawrev-2332	333	5	5	5	NUM
inlawrev-2332	333	6	-	-	PUNCT
inlawrev-2332	333	7	8	8	NUM
inlawrev-2332	333	8	-	-	SYM
inlawrev-2332	333	9	5	5	NUM
inlawrev-2332	333	10	.	.	PUNCT
inlawrev-2332	333	11	122id	122id	NOUN
inlawrev-2332	333	12	§	§	PROPN
inlawrev-2332	333	13	6	6	NUM
inlawrev-2332	333	14	-	-	SYM
inlawrev-2332	333	15	5	5	NUM
inlawrev-2332	333	16	-	-	PUNCT
inlawrev-2332	333	17	8	8	NUM
inlawrev-2332	333	18	-	-	NUM
inlawrev-2332	333	19	5.1	5.1	NUM
inlawrev-2332	333	20	.	.	PUNCT