id	sid	tid	token	lemma	pos
inlawrev-2344	1	1	indiana	indiana	PROPN
inlawrev-2344	1	2	law	law	PROPN
inlawrev-2344	1	3	review	review	VERB
inlawrev-2344	1	4	federal	federal	ADJ
inlawrev-2344	1	5	income	income	NOUN
inlawrev-2344	1	6	tax	tax	NOUN
inlawrev-2344	1	7	discrimmation	discrimmation	NOUN
inlawrev-2344	1	8	between	between	ADP
inlawrev-2344	1	9	homeowners	homeowner	NOUN
inlawrev-2344	1	10	and	and	CCONJ
inlawrev-2344	1	11	renters	renter	NOUN
inlawrev-2344	1	12	:	:	PUNCT
inlawrev-2344	1	13	a	a	DET
inlawrev-2344	1	14	proposed	propose	VERB
inlawrev-2344	1	15	solution	solution	NOUN
inlawrev-2344	1	16	i.	i.	NOUN
inlawrev-2344	1	17	introduction	introduction	NOUN
inlawrev-2344	1	18	the	the	DET
inlawrev-2344	1	19	first	first	ADJ
inlawrev-2344	1	20	income	income	NOUN
inlawrev-2344	1	21	tax	tax	NOUN
inlawrev-2344	1	22	bill	bill	NOUN
inlawrev-2344	1	23	was	be	AUX
inlawrev-2344	1	24	passed	pass	VERB
inlawrev-2344	1	25	in	in	ADP
inlawrev-2344	1	26	1861^	1861^	NUM
inlawrev-2344	1	27	as	as	ADP
inlawrev-2344	1	28	a	a	DET
inlawrev-2344	1	29	means	means	NOUN
inlawrev-2344	1	30	of	of	ADP
inlawrev-2344	1	31	financing	finance	VERB
inlawrev-2344	1	32	the	the	DET
inlawrev-2344	1	33	civil	civil	ADJ
inlawrev-2344	1	34	war	war	NOUN
inlawrev-2344	1	35	.	.	PUNCT
inlawrev-2344	2	1	since	since	SCONJ
inlawrev-2344	2	2	that	that	DET
inlawrev-2344	2	3	time	time	NOUN
inlawrev-2344	2	4	,	,	PUNCT
inlawrev-2344	2	5	controversy	controversy	NOUN
inlawrev-2344	2	6	has	have	AUX
inlawrev-2344	2	7	surrounded	surround	VERB
inlawrev-2344	2	8	this	this	DET
inlawrev-2344	2	9	form	form	NOUN
inlawrev-2344	2	10	of	of	ADP
inlawrev-2344	2	11	taxation	taxation	NOUN
inlawrev-2344	2	12	.	.	PUNCT
inlawrev-2344	3	1	early	early	ADJ
inlawrev-2344	3	2	debate	debate	NOUN
inlawrev-2344	3	3	centered	center	VERB
inlawrev-2344	3	4	on	on	ADP
inlawrev-2344	3	5	the	the	DET
inlawrev-2344	3	6	justice	justice	NOUN
inlawrev-2344	3	7	(	(	PUNCT
inlawrev-2344	3	8	or	or	CCONJ
inlawrev-2344	3	9	injustice	injustice	NOUN
inlawrev-2344	3	10	)	)	PUNCT
inlawrev-2344	3	11	of	of	ADP
inlawrev-2344	3	12	an	an	DET
inlawrev-2344	3	13	income	income	NOUN
inlawrev-2344	3	14	tax.^	tax.^	NOUN
inlawrev-2344	3	15	later	later	ADV
inlawrev-2344	3	16	,	,	PUNCT
inlawrev-2344	3	17	opponents	opponent	NOUN
inlawrev-2344	3	18	challenged	challenge	VERB
inlawrev-2344	3	19	the	the	DET
inlawrev-2344	3	20	constitutionality	constitutionality	NOUN
inlawrev-2344	3	21	of	of	ADP
inlawrev-2344	3	22	a	a	DET
inlawrev-2344	3	23	direct	direct	ADJ
inlawrev-2344	3	24	tax	tax	NOUN
inlawrev-2344	3	25	on	on	ADP
inlawrev-2344	3	26	income	income	NOUN
inlawrev-2344	3	27	and	and	CCONJ
inlawrev-2344	3	28	won.^	won.^	ADP
inlawrev-2344	3	29	the	the	DET
inlawrev-2344	3	30	addition	addition	NOUN
inlawrev-2344	3	31	of	of	ADP
inlawrev-2344	3	32	the	the	DET
inlawrev-2344	3	33	sixteenth	sixteenth	ADJ
inlawrev-2344	3	34	amendment	amendment	NOUN
inlawrev-2344	3	35	to	to	ADP
inlawrev-2344	3	36	the	the	DET
inlawrev-2344	3	37	constitution	constitution	NOUN
inlawrev-2344	3	38	in	in	ADP
inlawrev-2344	3	39	1913	1913	NUM
inlawrev-2344	3	40	*	*	PUNCT
inlawrev-2344	3	41	settled	settle	VERB
inlawrev-2344	3	42	the	the	DET
inlawrev-2344	3	43	constitutional	constitutional	ADJ
inlawrev-2344	3	44	issue	issue	NOUN
inlawrev-2344	3	45	and	and	CCONJ
inlawrev-2344	3	46	ended	end	VERB
inlawrev-2344	3	47	,	,	PUNCT
inlawrev-2344	3	48	as	as	ADP
inlawrev-2344	3	49	a	a	DET
inlawrev-2344	3	50	practical	practical	ADJ
inlawrev-2344	3	51	matter	matter	NOUN
inlawrev-2344	3	52	,	,	PUNCT
inlawrev-2344	3	53	debate	debate	VERB
inlawrev-2344	3	54	over	over	ADP
inlawrev-2344	3	55	the	the	DET
inlawrev-2344	3	56	existence	existence	NOUN
inlawrev-2344	3	57	of	of	ADP
inlawrev-2344	3	58	the	the	DET
inlawrev-2344	3	59	tax	tax	NOUN
inlawrev-2344	3	60	itself	itself	PRON
inlawrev-2344	3	61	.	.	PUNCT
inlawrev-2344	4	1	more	more	ADV
inlawrev-2344	4	2	recent	recent	ADJ
inlawrev-2344	4	3	controversy	controversy	NOUN
inlawrev-2344	4	4	has	have	AUX
inlawrev-2344	4	5	focused	focus	VERB
inlawrev-2344	4	6	upon	upon	SCONJ
inlawrev-2344	4	7	the	the	DET
inlawrev-2344	4	8	inequities	inequity	NOUN
inlawrev-2344	4	9	of	of	ADP
inlawrev-2344	4	10	the	the	DET
inlawrev-2344	4	11	income	income	NOUN
inlawrev-2344	4	12	tax	tax	NOUN
inlawrev-2344	4	13	laws.^	laws.^	NOUN
inlawrev-2344	4	14	internal	internal	ADJ
inlawrev-2344	4	15	revenue	revenue	NOUN
inlawrev-2344	4	16	code	code	NOUN
inlawrev-2344	4	17	provisions	provision	NOUN
inlawrev-2344	4	18	for	for	ADP
inlawrev-2344	4	19	deductions	deduction	NOUN
inlawrev-2344	4	20	,	,	PUNCT
inlawrev-2344	4	21	exemptions	exemption	NOUN
inlawrev-2344	4	22	,	,	PUNCT
inlawrev-2344	4	23	and	and	CCONJ
inlawrev-2344	4	24	preferential	preferential	ADJ
inlawrev-2344	4	25	treatment	treatment	NOUN
inlawrev-2344	4	26	of	of	ADP
inlawrev-2344	4	27	certain	certain	ADJ
inlawrev-2344	4	28	types	type	NOUN
inlawrev-2344	4	29	of	of	ADP
inlawrev-2344	4	30	income	income	NOUN
inlawrev-2344	4	31	prevent	prevent	VERB
inlawrev-2344	4	32	the	the	DET
inlawrev-2344	4	33	achievement	achievement	NOUN
inlawrev-2344	4	34	of	of	ADP
inlawrev-2344	4	35	what	what	PRON
inlawrev-2344	4	36	economists	economist	NOUN
inlawrev-2344	4	37	call	call	VERB
inlawrev-2344	4	38	horizontal	horizontal	ADJ
inlawrev-2344	4	39	equality:^	equality:^	PROPN
inlawrev-2344	4	40	people	people	NOUN
inlawrev-2344	4	41	with	with	ADP
inlawrev-2344	4	42	equal	equal	ADJ
inlawrev-2344	4	43	income	income	NOUN
inlawrev-2344	4	44	do	do	AUX
inlawrev-2344	4	45	not	not	PART
inlawrev-2344	4	46	pay	pay	VERB
inlawrev-2344	4	47	equal	equal	ADJ
inlawrev-2344	4	48	tax	tax	NOUN
inlawrev-2344	4	49	.	.	PUNCT
inlawrev-2344	5	1	one	one	NUM
inlawrev-2344	5	2	of	of	ADP
inlawrev-2344	5	3	the	the	DET
inlawrev-2344	5	4	most	most	ADV
inlawrev-2344	5	5	frequently	frequently	ADV
inlawrev-2344	5	6	criticized	criticize	VERB
inlawrev-2344	5	7	inequities	inequity	NOUN
inlawrev-2344	5	8	in	in	ADP
inlawrev-2344	5	9	the	the	DET
inlawrev-2344	5	10	current	current	ADJ
inlawrev-2344	5	11	code	code	NOUN
inlawrev-2344	5	12	is	be	AUX
inlawrev-2344	5	13	the	the	DET
inlawrev-2344	5	14	preferential	preferential	ADJ
inlawrev-2344	5	15	tax	tax	NOUN
inlawrev-2344	5	16	treatment	treatment	NOUN
inlawrev-2344	5	17	granted	grant	VERB
inlawrev-2344	5	18	to	to	ADP
inlawrev-2344	5	19	homeowners	homeowner	NOUN
inlawrev-2344	5	20	and	and	CCONJ
inlawrev-2344	5	21	'	'	PUNCT
inlawrev-2344	5	22	act	act	NOUN
inlawrev-2344	5	23	of	of	ADP
inlawrev-2344	5	24	aug	aug	PROPN
inlawrev-2344	5	25	.	.	PROPN
inlawrev-2344	5	26	5	5	NUM
inlawrev-2344	5	27	,	,	PUNCT
inlawrev-2344	5	28	1861	1861	NUM
inlawrev-2344	5	29	,	,	PUNCT
inlawrev-2344	5	30	ch	ch	NOUN
inlawrev-2344	5	31	.	.	PROPN
inlawrev-2344	5	32	45	45	NUM
inlawrev-2344	5	33	,	,	PUNCT
inlawrev-2344	5	34	§	§	PROPN
inlawrev-2344	5	35	49	49	NUM
inlawrev-2344	5	36	,	,	PUNCT
inlawrev-2344	5	37	12	12	NUM
inlawrev-2344	5	38	stat	stat	NOUN
inlawrev-2344	5	39	.	.	PUNCT
inlawrev-2344	6	1	309	309	NUM
inlawrev-2344	6	2	(	(	PUNCT
inlawrev-2344	6	3	1861	1861	NUM
inlawrev-2344	6	4	)	)	PUNCT
inlawrev-2344	7	1	[	[	X
inlawrev-2344	7	2	hereinafter	hereinafter	NOUN
inlawrev-2344	7	3	cited	cite	VERB
inlawrev-2344	7	4	as	as	ADP
inlawrev-2344	7	5	the	the	DET
inlawrev-2344	7	6	civil	civil	ADJ
inlawrev-2344	7	7	war	war	NOUN
inlawrev-2344	7	8	income	income	NOUN
inlawrev-2344	7	9	tax	tax	NOUN
inlawrev-2344	7	10	]	]	PUNCT
inlawrev-2344	7	11	.	.	PUNCT
inlawrev-2344	8	1	the	the	DET
inlawrev-2344	8	2	income	income	NOUN
inlawrev-2344	8	3	tax	tax	NOUN
inlawrev-2344	8	4	was	be	AUX
inlawrev-2344	8	5	renewed	renew	VERB
inlawrev-2344	8	6	yearly	yearly	ADV
inlawrev-2344	8	7	through	through	ADP
inlawrev-2344	8	8	1871	1871	NUM
inlawrev-2344	8	9	and	and	CCONJ
inlawrev-2344	8	10	then	then	ADV
inlawrev-2344	8	11	was	be	AUX
inlawrev-2344	8	12	allowed	allow	VERB
inlawrev-2344	8	13	to	to	PART
inlawrev-2344	8	14	lapse	lapse	VERB
inlawrev-2344	8	15	.	.	PUNCT
inlawrev-2344	9	1	tor	tor	NOUN
inlawrev-2344	9	2	a	a	DET
inlawrev-2344	9	3	lively	lively	ADJ
inlawrev-2344	9	4	account	account	NOUN
inlawrev-2344	9	5	of	of	ADP
inlawrev-2344	9	6	the	the	DET
inlawrev-2344	9	7	verbal	verbal	ADJ
inlawrev-2344	9	8	storm	storm	NOUN
inlawrev-2344	9	9	raised	raise	VERB
inlawrev-2344	9	10	by	by	ADP
inlawrev-2344	9	11	the	the	DET
inlawrev-2344	9	12	civil	civil	ADJ
inlawrev-2344	9	13	war	war	NOUN
inlawrev-2344	9	14	income	income	NOUN
inlawrev-2344	9	15	tax	tax	NOUN
inlawrev-2344	9	16	,	,	PUNCT
inlawrev-2344	9	17	see	see	VERB
inlawrev-2344	9	18	r.	r.	PROPN
inlawrev-2344	9	19	paul	paul	PROPN
inlawrev-2344	9	20	,	,	PUNCT
inlawrev-2344	9	21	taxation	taxation	NOUN
inlawrev-2344	9	22	in	in	ADP
inlawrev-2344	9	23	the	the	DET
inlawrev-2344	9	24	united	united	PROPN
inlawrev-2344	9	25	states	states	PROPN
inlawrev-2344	9	26	8	8	NUM
inlawrev-2344	9	27	(	(	PUNCT
inlawrev-2344	9	28	1954	1954	NUM
inlawrev-2344	9	29	)	)	PUNCT
inlawrev-2344	9	30	.	.	PUNCT
inlawrev-2344	10	1	paul	paul	PROPN
inlawrev-2344	10	2	quotes	quote	VERB
inlawrev-2344	10	3	the	the	DET
inlawrev-2344	10	4	new	new	PROPN
inlawrev-2344	10	5	york	york	PROPN
inlawrev-2344	10	6	tribune	tribune	PROPN
inlawrev-2344	10	7	's	's	PART
inlawrev-2344	10	8	description	description	NOUN
inlawrev-2344	10	9	of	of	ADP
inlawrev-2344	10	10	the	the	DET
inlawrev-2344	10	11	tax	tax	NOUN
inlawrev-2344	10	12	as	as	ADP
inlawrev-2344	10	13	"	"	PUNCT
inlawrev-2344	10	14	the	the	DET
inlawrev-2344	10	15	most	most	ADV
inlawrev-2344	10	16	odious	odious	ADJ
inlawrev-2344	10	17	,	,	PUNCT
inlawrev-2344	10	18	vexatious	vexatious	ADJ
inlawrev-2344	10	19	,	,	PUNCT
inlawrev-2344	10	20	inquisitional	inquisitional	NOUN
inlawrev-2344	10	21	,	,	PUNCT
inlawrev-2344	10	22	and	and	CCONJ
inlawrev-2344	10	23	unequal	unequal	ADJ
inlawrev-2344	10	24	of	of	ADP
inlawrev-2344	10	25	all	all	DET
inlawrev-2344	10	26	our	our	PRON
inlawrev-2344	10	27	taxes	taxis	NOUN
inlawrev-2344	10	28	,	,	PUNCT
inlawrev-2344	10	29	"	"	PUNCT
inlawrev-2344	10	30	with	with	ADP
inlawrev-2344	10	31	a	a	DET
inlawrev-2344	10	32	tendency	tendency	NOUN
inlawrev-2344	10	33	to	to	PART
inlawrev-2344	10	34	"	"	PUNCT
inlawrev-2344	10	35	tax	tax	VERB
inlawrev-2344	10	36	the	the	DET
inlawrev-2344	10	37	quality	quality	NOUN
inlawrev-2344	10	38	out	out	ADP
inlawrev-2344	10	39	of	of	ADP
inlawrev-2344	10	40	existence	existence	NOUN
inlawrev-2344	10	41	.	.	PUNCT
inlawrev-2344	10	42	"	"	PUNCT
inlawrev-2344	11	1	i	i	PRON
inlawrev-2344	11	2	d.	d.	PROPN
inlawrev-2344	11	3	at	at	ADP
inlawrev-2344	11	4	25	25	NUM
inlawrev-2344	11	5	.	.	PUNCT
inlawrev-2344	12	1	commissioner	commissioner	PROPN
inlawrev-2344	12	2	pratt	pratt	PROPN
inlawrev-2344	12	3	's	's	PART
inlawrev-2344	12	4	report	report	NOUN
inlawrev-2344	12	5	of	of	ADP
inlawrev-2344	12	6	1866	1866	PROPN
inlawrev-2344	12	7	describes	describe	VERB
inlawrev-2344	12	8	the	the	DET
inlawrev-2344	12	9	forebearance	forebearance	NOUN
inlawrev-2344	12	10	of	of	ADP
inlawrev-2344	12	11	the	the	DET
inlawrev-2344	12	12	american	american	ADJ
inlawrev-2344	12	13	people	people	NOUN
inlawrev-2344	12	14	:	:	PUNCT
inlawrev-2344	12	15	we	we	PRON
inlawrev-2344	12	16	may	may	AUX
inlawrev-2344	12	17	search	search	VERB
inlawrev-2344	12	18	in	in	ADP
inlawrev-2344	12	19	vain	vain	NOUN
inlawrev-2344	12	20	in	in	ADP
inlawrev-2344	12	21	our	our	PRON
inlawrev-2344	12	22	own	own	ADJ
inlawrev-2344	12	23	history	history	NOUN
inlawrev-2344	12	24	,	,	PUNCT
inlawrev-2344	12	25	or	or	CCONJ
inlawrev-2344	12	26	that	that	PRON
inlawrev-2344	12	27	of	of	ADP
inlawrev-2344	12	28	other	other	ADJ
inlawrev-2344	12	29	nations	nation	NOUN
inlawrev-2344	12	30	,	,	PUNCT
inlawrev-2344	12	31	for	for	ADP
inlawrev-2344	12	32	such	such	DET
inlawrev-2344	12	33	an	an	DET
inlawrev-2344	12	34	example	example	NOUN
inlawrev-2344	12	35	of	of	ADP
inlawrev-2344	12	36	patience	patience	NOUN
inlawrev-2344	12	37	and	and	CCONJ
inlawrev-2344	12	38	patriotism	patriotism	NOUN
inlawrev-2344	12	39	as	as	SCONJ
inlawrev-2344	12	40	was	be	AUX
inlawrev-2344	12	41	exhibited	exhibit	VERB
inlawrev-2344	12	42	by	by	ADP
inlawrev-2344	12	43	the	the	DET
inlawrev-2344	12	44	people	people	NOUN
inlawrev-2344	12	45	of	of	ADP
inlawrev-2344	12	46	this	this	DET
inlawrev-2344	12	47	country	country	NOUN
inlawrev-2344	12	48	in	in	ADP
inlawrev-2344	12	49	the	the	DET
inlawrev-2344	12	50	payment	payment	NOUN
inlawrev-2344	12	51	of	of	ADP
inlawrev-2344	12	52	these	these	DET
inlawrev-2344	12	53	extraordinary	extraordinary	ADJ
inlawrev-2344	12	54	burdens	burden	NOUN
inlawrev-2344	12	55	.	.	PUNCT
inlawrev-2344	13	1	they	they	PRON
inlawrev-2344	13	2	were	be	AUX
inlawrev-2344	13	3	prosperous	prosperous	ADJ
inlawrev-2344	13	4	and	and	CCONJ
inlawrev-2344	13	5	therefore	therefore	ADV
inlawrev-2344	13	6	willing	willing	ADJ
inlawrev-2344	13	7	to	to	PART
inlawrev-2344	13	8	pay	pay	VERB
inlawrev-2344	13	9	.	.	PUNCT
inlawrev-2344	14	1	the	the	DET
inlawrev-2344	14	2	nations	nation	NOUN
inlawrev-2344	14	3	of	of	ADP
inlawrev-2344	14	4	the	the	DET
inlawrev-2344	14	5	old	old	ADJ
inlawrev-2344	14	6	world	world	NOUN
inlawrev-2344	14	7	regarded	regard	VERB
inlawrev-2344	14	8	us	we	PRON
inlawrev-2344	14	9	with	with	ADP
inlawrev-2344	14	10	wonder	wonder	NOUN
inlawrev-2344	14	11	and	and	CCONJ
inlawrev-2344	14	12	affected	affect	VERB
inlawrev-2344	14	13	sorrow	sorrow	NOUN
inlawrev-2344	14	14	.	.	PUNCT
inlawrev-2344	15	1	i	i	PRON
inlawrev-2344	15	2	d.	d.	PROPN
inlawrev-2344	15	3	at	at	ADP
inlawrev-2344	15	4	29	29	NUM
inlawrev-2344	15	5	.	.	PUNCT
inlawrev-2344	16	1	^pollock	^pollock	PROPN
inlawrev-2344	16	2	v.	v.	PROPN
inlawrev-2344	16	3	farmers	farmer	NOUN
inlawrev-2344	16	4	'	'	PART
inlawrev-2344	16	5	loan	loan	PROPN
inlawrev-2344	16	6	&	&	CCONJ
inlawrev-2344	16	7	trust	trust	PROPN
inlawrev-2344	16	8	co.	co.	PROPN
inlawrev-2344	16	9	,	,	PUNCT
inlawrev-2344	16	10	157	157	NUM
inlawrev-2344	16	11	u.s	u.s	PROPN
inlawrev-2344	16	12	.	.	PROPN
inlawrev-2344	16	13	429	429	NUM
inlawrev-2344	16	14	,	,	PUNCT
inlawrev-2344	16	15	affd	affd	VERB
inlawrev-2344	16	16	on	on	ADP
inlawrev-2344	16	17	rehearing	rehear	VERB
inlawrev-2344	16	18	,	,	PUNCT
inlawrev-2344	16	19	158	158	NUM
inlawrev-2344	16	20	u.s	u.s	PROPN
inlawrev-2344	16	21	.	.	PROPN
inlawrev-2344	16	22	601	601	NUM
inlawrev-2344	16	23	(	(	PUNCT
inlawrev-2344	16	24	1895	1895	NUM
inlawrev-2344	16	25	)	)	PUNCT
inlawrev-2344	16	26	.	.	PUNCT
inlawrev-2344	17	1	*	*	PUNCT
inlawrev-2344	17	2	u.s	u.s	PROPN
inlawrev-2344	17	3	.	.	PROPN
inlawrev-2344	17	4	const	const	PROPN
inlawrev-2344	17	5	,	,	PUNCT
inlawrev-2344	17	6	amend	amend	PROPN
inlawrev-2344	17	7	.	.	PUNCT
inlawrev-2344	18	1	xvi	xvi	PROPN
inlawrev-2344	18	2	.	.	PUNCT
inlawrev-2344	19	1	^e.g	^e.g	NUM
inlawrev-2344	19	2	.	.	PROPN
inlawrev-2344	19	3	,	,	PUNCT
inlawrev-2344	19	4	bittker	bittker	NOUN
inlawrev-2344	19	5	,	,	PUNCT
inlawrev-2344	19	6	income	income	NOUN
inlawrev-2344	19	7	tax	tax	NOUN
inlawrev-2344	19	8	deductions	deduction	NOUN
inlawrev-2344	19	9	,	,	PUNCT
inlawrev-2344	19	10	credits	credit	NOUN
inlawrev-2344	19	11	and	and	CCONJ
inlawrev-2344	19	12	subsidies	subsidy	NOUN
inlawrev-2344	19	13	for	for	ADP
inlawrev-2344	19	14	personal	personal	ADJ
inlawrev-2344	19	15	expenditures	expenditure	NOUN
inlawrev-2344	19	16	,	,	PUNCT
inlawrev-2344	19	17	16	16	NUM
inlawrev-2344	19	18	j.l	j.l	PROPN
inlawrev-2344	19	19	.	.	PROPN
inlawrev-2344	19	20	&	&	CCONJ
inlawrev-2344	19	21	econ	econ	PROPN
inlawrev-2344	19	22	.	.	PUNCT
inlawrev-2344	20	1	193	193	NUM
inlawrev-2344	20	2	(	(	PUNCT
inlawrev-2344	20	3	1973	1973	NUM
inlawrev-2344	20	4	)	)	PUNCT
inlawrev-2344	20	5	;	;	PUNCT
inlawrev-2344	21	1	blum	blum	PROPN
inlawrev-2344	21	2	,	,	PUNCT
inlawrev-2344	21	3	federal	federal	ADJ
inlawrev-2344	21	4	tax	tax	NOUN
inlawrev-2344	21	5	reform	reform	NOUN
inlawrev-2344	21	6	—	—	PUNCT
inlawrev-2344	21	7	twenty	twenty	NUM
inlawrev-2344	21	8	questions	question	NOUN
inlawrev-2344	21	9	,	,	PUNCT
inlawrev-2344	21	10	41	41	NUM
inlawrev-2344	21	11	taxes	taxis	NOUN
inlawrev-2344	21	12	672	672	NUM
inlawrev-2344	21	13	(	(	PUNCT
inlawrev-2344	21	14	1963	1963	NUM
inlawrev-2344	21	15	)	)	PUNCT
inlawrev-2344	21	16	;	;	PUNCT
inlawrev-2344	21	17	frost	frost	NOUN
inlawrev-2344	21	18	,	,	PUNCT
inlawrev-2344	21	19	inequalities	inequality	NOUN
inlawrev-2344	21	20	of	of	ADP
inlawrev-2344	21	21	the	the	DET
inlawrev-2344	21	22	federal	federal	ADJ
inlawrev-2344	21	23	income	income	NOUN
inlawrev-2344	21	24	tax	tax	NOUN
inlawrev-2344	21	25	,	,	PUNCT
inlawrev-2344	21	26	23	23	NUM
inlawrev-2344	21	27	case	case	NOUN
inlawrev-2344	21	28	&	&	CCONJ
inlawrev-2344	21	29	com	com	PROPN
inlawrev-2344	21	30	.	.	PROPN
inlawrev-2344	21	31	818	818	NUM
inlawrev-2344	21	32	(	(	PUNCT
inlawrev-2344	21	33	1917	1917	NUM
inlawrev-2344	21	34	)	)	PUNCT
inlawrev-2344	21	35	;	;	PUNCT
inlawrev-2344	21	36	hackett	hackett	PROPN
inlawrev-2344	21	37	,	,	PUNCT
inlawrev-2344	21	38	the	the	DET
inlawrev-2344	21	39	constitutionality	constitutionality	NOUN
inlawrev-2344	21	40	of	of	ADP
inlawrev-2344	21	41	the	the	DET
inlawrev-2344	21	42	graduated	graduate	VERB
inlawrev-2344	21	43	income	income	NOUN
inlawrev-2344	21	44	tax	tax	NOUN
inlawrev-2344	21	45	law	law	NOUN
inlawrev-2344	21	46	,	,	PUNCT
inlawrev-2344	21	47	25	25	NUM
inlawrev-2344	21	48	yale	yale	PROPN
inlawrev-2344	21	49	l.j	l.j	PROPN
inlawrev-2344	21	50	.	.	PROPN
inlawrev-2344	21	51	28	28	NUM
inlawrev-2344	21	52	(	(	PUNCT
inlawrev-2344	21	53	1916	1916	NUM
inlawrev-2344	21	54	)	)	PUNCT
inlawrev-2344	21	55	;	;	PUNCT
inlawrev-2344	21	56	jensen	jensen	PROPN
inlawrev-2344	21	57	,	,	PUNCT
inlawrev-2344	21	58	the	the	DET
inlawrev-2344	21	59	historical	historical	ADJ
inlawrev-2344	21	60	discrimination	discrimination	NOUN
inlawrev-2344	21	61	of	of	ADP
inlawrev-2344	21	62	the	the	DET
inlawrev-2344	21	63	federal	federal	ADJ
inlawrev-2344	21	64	income	income	NOUN
inlawrev-2344	21	65	tax	tax	NOUN
inlawrev-2344	21	66	rates	rate	NOUN
inlawrev-2344	21	67	,	,	PUNCT
inlawrev-2344	21	68	54	54	NUM
inlawrev-2344	21	69	taxes	taxis	NOUN
inlawrev-2344	21	70	445	445	NUM
inlawrev-2344	21	71	(	(	PUNCT
inlawrev-2344	21	72	1976	1976	NUM
inlawrev-2344	21	73	)	)	PUNCT
inlawrev-2344	21	74	;	;	PUNCT
inlawrev-2344	21	75	wormser	wormser	NOUN
inlawrev-2344	21	76	,	,	PUNCT
inlawrev-2344	21	77	some	some	DET
inlawrev-2344	21	78	reflections	reflection	NOUN
inlawrev-2344	21	79	on	on	ADP
inlawrev-2344	21	80	our	our	PRON
inlawrev-2344	21	81	progressive	progressive	ADJ
inlawrev-2344	21	82	rate	rate	NOUN
inlawrev-2344	21	83	inr	inr	PROPN
inlawrev-2344	21	84	come	come	VERB
inlawrev-2344	21	85	tax	tax	NOUN
inlawrev-2344	21	86	system	system	NOUN
inlawrev-2344	21	87	,	,	PUNCT
inlawrev-2344	21	88	53	53	NUM
inlawrev-2344	21	89	a.b.a	a.b.a	NOUN
inlawrev-2344	21	90	.	.	PUNCT
inlawrev-2344	22	1	j.	j.	PROPN
inlawrev-2344	22	2	28	28	NUM
inlawrev-2344	22	3	(	(	PUNCT
inlawrev-2344	22	4	1967	1967	NUM
inlawrev-2344	22	5	)	)	PUNCT
inlawrev-2344	22	6	;	;	PUNCT
inlawrev-2344	22	7	note	note	VERB
inlawrev-2344	22	8	,	,	PUNCT
inlawrev-2344	22	9	income	income	NOUN
inlawrev-2344	22	10	taxation	taxation	NOUN
inlawrev-2344	22	11	:	:	PUNCT
inlawrev-2344	22	12	a	a	DET
inlawrev-2344	22	13	plea	plea	NOUN
inlawrev-2344	22	14	for	for	ADP
inlawrev-2344	22	15	genuine	genuine	ADJ
inlawrev-2344	22	16	reform	reform	NOUN
inlawrev-2344	22	17	,	,	PUNCT
inlawrev-2344	22	18	4	4	NUM
inlawrev-2344	22	19	ind	ind	NOUN
inlawrev-2344	22	20	.	.	PUNCT
inlawrev-2344	23	1	legal	legal	ADJ
inlawrev-2344	23	2	f.	f.	PROPN
inlawrev-2344	23	3	362	362	NUM
inlawrev-2344	23	4	(	(	PUNCT
inlawrev-2344	23	5	1970	1970	NUM
inlawrev-2344	23	6	)	)	PUNCT
inlawrev-2344	23	7	.	.	PUNCT
inlawrev-2344	24	1	®	®	PROPN
inlawrev-2344	24	2	white	white	PROPN
inlawrev-2344	24	3	&	&	CCONJ
inlawrev-2344	24	4	white	white	ADJ
inlawrev-2344	24	5	,	,	PUNCT
inlawrev-2344	24	6	horizontal	horizontal	ADJ
inlawrev-2344	24	7	inequality	inequality	NOUN
inlawrev-2344	24	8	in	in	ADP
inlawrev-2344	24	9	the	the	DET
inlawrev-2344	24	10	federal	federal	ADJ
inlawrev-2344	24	11	income	income	NOUN
inlawrev-2344	24	12	tax	tax	NOUN
inlawrev-2344	24	13	treatxnent	treatxnent	NOUN
inlawrev-2344	24	14	of	of	ADP
inlawrev-2344	24	15	homeowners	homeowner	NOUN
inlawrev-2344	24	16	and	and	CCONJ
inlawrev-2344	24	17	tenants	tenant	NOUN
inlawrev-2344	24	18	,	,	PUNCT
inlawrev-2344	24	19	18	18	NUM
inlawrev-2344	24	20	natl	natl	PROPN
inlawrev-2344	24	21	tax	tax	PROPN
inlawrev-2344	24	22	j.	j.	PROPN
inlawrev-2344	24	23	225	225	NUM
inlawrev-2344	24	24	(	(	PUNCT
inlawrev-2344	24	25	1965	1965	NUM
inlawrev-2344	24	26	)	)	PUNCT
inlawrev-2344	24	27	.	.	PUNCT
inlawrev-2344	25	1	584	584	NUM
inlawrev-2344	25	2	indiana	indiana	PROPN
inlawrev-2344	25	3	la	la	PROPN
inlawrev-2344	25	4	w	w	PROPN
inlawrev-2344	25	5	review	review	PROPN
inlawrev-2344	25	6	[	[	X
inlawrev-2344	25	7	vol	vol	NOUN
inlawrev-2344	25	8	.	.	PUNCT
inlawrev-2344	25	9	12:583	12:583	NUM
inlawrev-2344	25	10	denied	deny	VERB
inlawrev-2344	25	11	to	to	ADP
inlawrev-2344	25	12	renters.^	renters.^	PROPN
inlawrev-2344	25	13	two	two	NUM
inlawrev-2344	25	14	code	code	NOUN
inlawrev-2344	25	15	provisions	provision	NOUN
inlawrev-2344	25	16	account	account	VERB
inlawrev-2344	25	17	for	for	ADP
inlawrev-2344	25	18	this	this	DET
inlawrev-2344	25	19	discrimination	discrimination	NOUN
inlawrev-2344	25	20	by	by	ADP
inlawrev-2344	25	21	allowing	allow	VERB
inlawrev-2344	25	22	homeowners	homeowner	NOUN
inlawrev-2344	25	23	to	to	PART
inlawrev-2344	25	24	deduct	deduct	VERB
inlawrev-2344	25	25	interest	interest	NOUN
inlawrev-2344	25	26	on	on	ADP
inlawrev-2344	25	27	home	home	NOUN
inlawrev-2344	25	28	mortgages	mortgage	NOUN
inlawrev-2344	25	29	®	®	NOUN
inlawrev-2344	25	30	and	and	CCONJ
inlawrev-2344	25	31	the	the	DET
inlawrev-2344	25	32	entire	entire	ADJ
inlawrev-2344	25	33	amount	amount	NOUN
inlawrev-2344	25	34	of	of	ADP
inlawrev-2344	25	35	local	local	ADJ
inlawrev-2344	25	36	property	property	NOUN
inlawrev-2344	25	37	taxes.^	taxes.^	NOUN
inlawrev-2344	25	38	of	of	ADP
inlawrev-2344	25	39	all	all	DET
inlawrev-2344	25	40	itemized	itemize	VERB
inlawrev-2344	25	41	deductions	deduction	NOUN
inlawrev-2344	25	42	allowable	allowable	ADJ
inlawrev-2344	25	43	on	on	ADP
inlawrev-2344	25	44	the	the	DET
inlawrev-2344	25	45	individual	individual	ADJ
inlawrev-2344	25	46	tax	tax	NOUN
inlawrev-2344	25	47	return	return	NOUN
inlawrev-2344	25	48	,	,	PUNCT
inlawrev-2344	25	49	these	these	DET
inlawrev-2344	25	50	two	two	NUM
inlawrev-2344	25	51	items	item	NOUN
inlawrev-2344	25	52	are	be	AUX
inlawrev-2344	25	53	typically	typically	ADV
inlawrev-2344	25	54	the	the	DET
inlawrev-2344	25	55	largest/	largest/	NUM
inlawrev-2344	25	56	"	"	PUNCT
inlawrev-2344	25	57	some	some	DET
inlawrev-2344	25	58	economists	economist	NOUN
inlawrev-2344	25	59	would	would	AUX
inlawrev-2344	25	60	add	add	VERB
inlawrev-2344	25	61	a	a	DET
inlawrev-2344	25	62	third	third	ADJ
inlawrev-2344	25	63	discriminatory	discriminatory	ADJ
inlawrev-2344	25	64	factor	factor	NOUN
inlawrev-2344	25	65	:	:	PUNCT
inlawrev-2344	25	66	the	the	DET
inlawrev-2344	25	67	failure	failure	NOUN
inlawrev-2344	25	68	to	to	PART
inlawrev-2344	25	69	tax	tax	VERB
inlawrev-2344	25	70	the	the	DET
inlawrev-2344	25	71	imputed	impute	VERB
inlawrev-2344	25	72	net	net	ADJ
inlawrev-2344	25	73	rental	rental	ADJ
inlawrev-2344	25	74	value	value	NOUN
inlawrev-2344	25	75	of	of	ADP
inlawrev-2344	25	76	owner	owner	NOUN
inlawrev-2344	25	77	-	-	PUNCT
inlawrev-2344	25	78	occupied	occupy	VERB
inlawrev-2344	25	79	housing	housing	NOUN
inlawrev-2344	25	80	.	.	PUNCT
inlawrev-2344	26	1	the	the	DET
inlawrev-2344	26	2	following	follow	VERB
inlawrev-2344	26	3	comment	comment	NOUN
inlawrev-2344	26	4	is	be	AUX
inlawrev-2344	26	5	typical	typical	ADJ
inlawrev-2344	26	6	of	of	ADP
inlawrev-2344	26	7	those	those	PRON
inlawrev-2344	26	8	made	make	VERB
inlawrev-2344	26	9	by	by	ADP
inlawrev-2344	26	10	individuals	individual	NOUN
inlawrev-2344	26	11	who	who	PRON
inlawrev-2344	26	12	consider	consider	VERB
inlawrev-2344	26	13	the	the	DET
inlawrev-2344	26	14	code	code	NOUN
inlawrev-2344	26	15	's	's	PART
inlawrev-2344	26	16	discriminatory	discriminatory	ADJ
inlawrev-2344	26	17	treatment	treatment	NOUN
inlawrev-2344	26	18	of	of	ADP
inlawrev-2344	26	19	renters	renter	NOUN
inlawrev-2344	26	20	as	as	ADP
inlawrev-2344	26	21	three	three	NUM
inlawrev-2344	26	22	-	-	NOUN
inlawrev-2344	26	23	fold	fold	VERB
inlawrev-2344	26	24	:	:	PUNCT
inlawrev-2344	26	25	the	the	DET
inlawrev-2344	26	26	omission	omission	NOUN
inlawrev-2344	26	27	of	of	ADP
inlawrev-2344	26	28	imputed	impute	VERB
inlawrev-2344	26	29	net	net	ADJ
inlawrev-2344	26	30	rent	rent	NOUN
inlawrev-2344	26	31	from	from	ADP
inlawrev-2344	26	32	[	[	PUNCT
inlawrev-2344	26	33	adjusted	adjusted	ADJ
inlawrev-2344	26	34	gross	gross	ADJ
inlawrev-2344	26	35	income	income	NOUN
inlawrev-2344	26	36	]	]	PUNCT
inlawrev-2344	26	37	and	and	CCONJ
inlawrev-2344	26	38	the	the	DET
inlawrev-2344	26	39	personal	personal	ADJ
inlawrev-2344	26	40	deduction	deduction	NOUN
inlawrev-2344	26	41	for	for	ADP
inlawrev-2344	26	42	mortgage	mortgage	NOUN
inlawrev-2344	26	43	interest	interest	NOUN
inlawrev-2344	26	44	and	and	CCONJ
inlawrev-2344	26	45	property	property	NOUN
inlawrev-2344	26	46	taxes	taxis	NOUN
inlawrev-2344	26	47	discriminate	discriminate	VERB
inlawrev-2344	26	48	in	in	ADP
inlawrev-2344	26	49	favor	favor	NOUN
inlawrev-2344	26	50	of	of	ADP
inlawrev-2344	26	51	homeowners	homeowner	NOUN
inlawrev-2344	26	52	compared	compare	VERB
inlawrev-2344	26	53	with	with	ADP
inlawrev-2344	26	54	renters	renter	NOUN
inlawrev-2344	26	55	and	and	CCONJ
inlawrev-2344	26	56	with	with	ADP
inlawrev-2344	26	57	other	other	ADJ
inlawrev-2344	26	58	investors	investor	NOUN
inlawrev-2344	26	59	.	.	PUNCT
inlawrev-2344	27	1	homeowners	homeowner	NOUN
inlawrev-2344	27	2	obtain	obtain	VERB
inlawrev-2344	27	3	a	a	DET
inlawrev-2344	27	4	tax	tax	NOUN
inlawrev-2344	27	5	-	-	PUNCT
inlawrev-2344	27	6	free	free	ADJ
inlawrev-2344	27	7	return	return	NOUN
inlawrev-2344	27	8	on	on	ADP
inlawrev-2344	27	9	their	their	PRON
inlawrev-2344	27	10	investment	investment	NOUN
inlawrev-2344	27	11	and	and	CCONJ
inlawrev-2344	27	12	at	at	ADP
inlawrev-2344	27	13	the	the	DET
inlawrev-2344	27	14	same	same	ADJ
inlawrev-2344	27	15	time	time	NOUN
inlawrev-2344	27	16	are	be	AUX
inlawrev-2344	27	17	allowed	allow	VERB
inlawrev-2344	27	18	to	to	PART
inlawrev-2344	27	19	deduct	deduct	VERB
inlawrev-2344	27	20	important	important	ADJ
inlawrev-2344	27	21	items	item	NOUN
inlawrev-2344	27	22	of	of	ADP
inlawrev-2344	27	23	housing	housing	NOUN
inlawrev-2344	27	24	costs	cost	NOUN
inlawrev-2344	27	25	that	that	PRON
inlawrev-2344	27	26	tenants	tenant	NOUN
inlawrev-2344	27	27	also	also	ADV
inlawrev-2344	27	28	pay	pay	VERB
inlawrev-2344	27	29	as	as	ADP
inlawrev-2344	27	30	part	part	NOUN
inlawrev-2344	27	31	of	of	ADP
inlawrev-2344	27	32	their	their	PRON
inlawrev-2344	27	33	rent	rent	NOUN
inlawrev-2344	27	34	but	but	CCONJ
inlawrev-2344	27	35	without	without	ADP
inlawrev-2344	27	36	obtaining	obtain	VERB
inlawrev-2344	27	37	a	a	DET
inlawrev-2344	27	38	tax	tax	NOUN
inlawrev-2344	27	39	deduction	deduction	NOUN
inlawrev-2344	27	40	.	.	PUNCT
inlawrev-2344	27	41	"	"	PUNCT
inlawrev-2344	28	1	under	under	ADP
inlawrev-2344	28	2	the	the	DET
inlawrev-2344	28	3	civil	civil	ADJ
inlawrev-2344	28	4	war	war	NOUN
inlawrev-2344	28	5	income	income	NOUN
inlawrev-2344	28	6	tax	tax	NOUN
inlawrev-2344	28	7	laws	law	NOUN
inlawrev-2344	28	8	,	,	PUNCT
inlawrev-2344	28	9	tenants	tenant	NOUN
inlawrev-2344	28	10	were	be	AUX
inlawrev-2344	28	11	allowed	allow	VERB
inlawrev-2344	28	12	to	to	PART
inlawrev-2344	28	13	deduct	deduct	VERB
inlawrev-2344	28	14	rent,^^	rent,^^	NOUN
inlawrev-2344	28	15	and	and	CCONJ
inlawrev-2344	28	16	homeowners	homeowner	NOUN
inlawrev-2344	28	17	were	be	AUX
inlawrev-2344	28	18	allowed	allow	VERB
inlawrev-2344	28	19	to	to	PART
inlawrev-2344	28	20	deduct	deduct	VERB
inlawrev-2344	28	21	mortgage	mortgage	NOUN
inlawrev-2344	28	22	interest	interest	NOUN
inlawrev-2344	28	23	and	and	CCONJ
inlawrev-2344	28	24	property	property	NOUN
inlawrev-2344	28	25	taxes.^^	taxes.^^	NUM
inlawrev-2344	29	1	congress	congress	PROPN
inlawrev-2344	29	2	has	have	AUX
inlawrev-2344	29	3	not	not	PART
inlawrev-2344	29	4	followed	follow	VERB
inlawrev-2344	29	5	this	this	DET
inlawrev-2344	29	6	early	early	ADJ
inlawrev-2344	29	7	precedent	precedent	NOUN
inlawrev-2344	29	8	;	;	PUNCT
inlawrev-2344	29	9	no	no	DET
inlawrev-2344	29	10	subsequent	subsequent	ADJ
inlawrev-2344	29	11	income	income	NOUN
inlawrev-2344	29	12	tax	tax	NOUN
inlawrev-2344	29	13	law	law	NOUN
inlawrev-2344	29	14	has	have	AUX
inlawrev-2344	29	15	allowed	allow	VERB
inlawrev-2344	29	16	a	a	DET
inlawrev-2344	29	17	deduction	deduction	NOUN
inlawrev-2344	29	18	for	for	ADP
inlawrev-2344	29	19	rent.^^	rent.^^	NOUN
inlawrev-2344	29	20	this	this	DET
inlawrev-2344	29	21	note	note	NOUN
inlawrev-2344	29	22	will	will	AUX
inlawrev-2344	29	23	examine	examine	VERB
inlawrev-2344	29	24	the	the	DET
inlawrev-2344	29	25	policies	policy	NOUN
inlawrev-2344	29	26	that	that	PRON
inlawrev-2344	29	27	have	have	AUX
inlawrev-2344	29	28	resulted	result	VERB
inlawrev-2344	29	29	in	in	ADP
inlawrev-2344	29	30	inequitable	inequitable	ADJ
inlawrev-2344	29	31	tax	tax	NOUN
inlawrev-2344	29	32	treatment	treatment	NOUN
inlawrev-2344	29	33	of	of	ADP
inlawrev-2344	29	34	renters	renter	NOUN
inlawrev-2344	29	35	,	,	PUNCT
inlawrev-2344	29	36	consider	consider	VERB
inlawrev-2344	29	37	some	some	DET
inlawrev-2344	29	38	reforms	reform	NOUN
inlawrev-2344	29	39	that	that	PRON
inlawrev-2344	29	40	have	have	AUX
inlawrev-2344	29	41	been	be	AUX
inlawrev-2344	29	42	suggested	suggest	VERB
inlawrev-2344	29	43	in	in	ADP
inlawrev-2344	29	44	the	the	DET
inlawrev-2344	29	45	past	past	NOUN
inlawrev-2344	29	46	,	,	PUNCT
inlawrev-2344	29	47	and	and	CCONJ
inlawrev-2344	29	48	propose	propose	VERB
inlawrev-2344	29	49	a	a	DET
inlawrev-2344	29	50	revision	revision	NOUN
inlawrev-2344	29	51	of	of	ADP
inlawrev-2344	29	52	the	the	DET
inlawrev-2344	29	53	code	code	NOUN
inlawrev-2344	29	54	that	that	PRON
inlawrev-2344	29	55	would	would	AUX
inlawrev-2344	29	56	provide	provide	VERB
inlawrev-2344	29	57	deductions	deduction	NOUN
inlawrev-2344	29	58	both	both	PRON
inlawrev-2344	29	59	for	for	ADP
inlawrev-2344	29	60	homeowners	homeowner	NOUN
inlawrev-2344	29	61	and	and	CCONJ
inlawrev-2344	29	62	renters	renter	NOUN
inlawrev-2344	29	63	.	.	PUNCT
inlawrev-2344	30	1	^h	^h	PROPN
inlawrev-2344	30	2	.	.	PUNCT
inlawrev-2344	31	1	aaron	aaron	PROPN
inlawrev-2344	31	2	.	.	PUNCT
inlawrev-2344	32	1	shelter	shelter	PROPN
inlawrev-2344	32	2	and	and	CCONJ
inlawrev-2344	32	3	subsidies	subsidy	NOUN
inlawrev-2344	32	4	:	:	PUNCT
inlawrev-2344	32	5	who	who	PRON
inlawrev-2344	32	6	benefits	benefit	VERB
inlawrev-2344	32	7	from	from	ADP
inlawrev-2344	32	8	federal	federal	ADJ
inlawrev-2344	32	9	housing	housing	NOUN
inlawrev-2344	32	10	policies	policy	NOUN
inlawrev-2344	32	11	(	(	PUNCT
inlawrev-2344	32	12	1972	1972	NUM
inlawrev-2344	32	13	)	)	PUNCT
inlawrev-2344	32	14	;	;	PUNCT
inlawrev-2344	32	15	r.	r.	PROPN
inlawrev-2344	32	16	goode	goode	PROPN
inlawrev-2344	32	17	.	.	PUNCT
inlawrev-2344	33	1	the	the	DET
inlawrev-2344	33	2	individual	individual	ADJ
inlawrev-2344	33	3	income	income	NOUN
inlawrev-2344	33	4	tax	tax	NOUN
inlawrev-2344	33	5	118	118	NUM
inlawrev-2344	33	6	(	(	PUNCT
inlawrev-2344	33	7	rev	rev	PROPN
inlawrev-2344	33	8	.	.	PROPN
inlawrev-2344	33	9	ed	ed	NOUN
inlawrev-2344	33	10	.	.	PROPN
inlawrev-2344	33	11	1976	1976	NUM
inlawrev-2344	33	12	)	)	PUNCT
inlawrev-2344	33	13	;	;	PUNCT
inlawrev-2344	33	14	j.	j.	PROPN
inlawrev-2344	33	15	pechman	pechman	PROPN
inlawrev-2344	33	16	.	.	PUNCT
inlawrev-2344	34	1	federal	federal	ADJ
inlawrev-2344	34	2	tax	tax	NOUN
inlawrev-2344	34	3	policy	policy	NOUN
inlawrev-2344	34	4	85	85	NUM
inlawrev-2344	34	5	(	(	PUNCT
inlawrev-2344	34	6	3d	3d	NUM
inlawrev-2344	34	7	ed	ed	NOUN
inlawrev-2344	34	8	.	.	PROPN
inlawrev-2344	34	9	1977	1977	NUM
inlawrev-2344	34	10	)	)	PUNCT
inlawrev-2344	34	11	;	;	PUNCT
inlawrev-2344	34	12	h.	h.	PROPN
inlawrev-2344	34	13	simons	simons	PROPN
inlawrev-2344	34	14	.	.	PUNCT
inlawrev-2344	35	1	personal	personal	ADJ
inlawrev-2344	35	2	income	income	NOUN
inlawrev-2344	35	3	taxation	taxation	NOUN
inlawrev-2344	35	4	112	112	NUM
inlawrev-2344	35	5	(	(	PUNCT
inlawrev-2344	35	6	1938	1938	NUM
inlawrev-2344	35	7	)	)	PUNCT
inlawrev-2344	35	8	;	;	PUNCT
inlawrev-2344	35	9	white	white	PROPN
inlawrev-2344	35	10	&	&	CCONJ
inlawrev-2344	35	11	white	white	ADJ
inlawrev-2344	35	12	,	,	PUNCT
inlawrev-2344	35	13	supra	supra	ADJ
inlawrev-2344	35	14	note	note	NOUN
inlawrev-2344	35	15	6	6	NUM
inlawrev-2344	35	16	.	.	PUNCT
inlawrev-2344	35	17	'	'	PUNCT
inlawrev-2344	35	18	i.r.c	i.r.c	NOUN
inlawrev-2344	35	19	.	.	PUNCT
inlawrev-2344	36	1	§	§	PROPN
inlawrev-2344	36	2	163	163	NUM
inlawrev-2344	36	3	.	.	PUNCT
inlawrev-2344	37	1	'	'	PUNCT
inlawrev-2344	37	2	i	i	PRON
inlawrev-2344	37	3	d.	d.	PROPN
inlawrev-2344	37	4	§	§	PROPN
inlawrev-2344	37	5	164(a)(1	164(a)(1	PROPN
inlawrev-2344	37	6	)	)	PUNCT
inlawrev-2344	37	7	.	.	PUNCT
inlawrev-2344	38	1	^"int	^"int	NOUN
inlawrev-2344	38	2	.	.	PUNCT
inlawrev-2344	39	1	rev	rev	PROPN
inlawrev-2344	39	2	.	.	PROPN
inlawrev-2344	39	3	serv	serv	PROPN
inlawrev-2344	39	4	.	.	PROPN
inlawrev-2344	39	5	,	,	PUNCT
inlawrev-2344	39	6	u.s	u.s	PROPN
inlawrev-2344	39	7	.	.	PROPN
inlawrev-2344	39	8	deft	deft	NOUN
inlawrev-2344	39	9	of	of	ADP
inlawrev-2344	39	10	treas	treas	PROPN
inlawrev-2344	39	11	..	..	PUNCT
inlawrev-2344	39	12	statistics	statistic	NOUN
inlawrev-2344	39	13	of	of	ADP
inlawrev-2344	39	14	income	income	NOUN
inlawrev-2344	39	15	—	—	PUNCT
inlawrev-2344	39	16	1975	1975	NUM
inlawrev-2344	39	17	,	,	PUNCT
inlawrev-2344	39	18	individual	individual	ADJ
inlawrev-2344	39	19	50	50	NUM
inlawrev-2344	39	20	-	-	SYM
inlawrev-2344	39	21	57	57	NUM
inlawrev-2344	39	22	(	(	PUNCT
inlawrev-2344	39	23	1978	1978	NUM
inlawrev-2344	39	24	)	)	PUNCT
inlawrev-2344	39	25	.	.	PUNCT
inlawrev-2344	40	1	"	"	PUNCT
inlawrev-2344	40	2	r.	r.	PROPN
inlawrev-2344	40	3	goode	goode	PROPN
inlawrev-2344	40	4	.	.	PUNCT
inlawrev-2344	41	1	supra	supra	PROPN
inlawrev-2344	41	2	note	note	PROPN
inlawrev-2344	41	3	7	7	NUM
inlawrev-2344	41	4	,	,	PUNCT
inlawrev-2344	41	5	at	at	ADP
inlawrev-2344	41	6	118	118	NUM
inlawrev-2344	41	7	.	.	PUNCT
inlawrev-2344	41	8	^^act	^^act	PUNCT
inlawrev-2344	41	9	of	of	ADP
inlawrev-2344	41	10	mar	mar	PROPN
inlawrev-2344	41	11	.	.	PROPN
inlawrev-2344	41	12	3	3	NUM
inlawrev-2344	41	13	,	,	PUNCT
inlawrev-2344	41	14	1863	1863	NUM
inlawrev-2344	41	15	,	,	PUNCT
inlawrev-2344	41	16	ch	ch	NOUN
inlawrev-2344	41	17	.	.	PROPN
inlawrev-2344	41	18	74	74	NUM
inlawrev-2344	41	19	,	,	PUNCT
inlawrev-2344	41	20	§	§	PROPN
inlawrev-2344	41	21	11	11	NUM
inlawrev-2344	41	22	,	,	PUNCT
inlawrev-2344	41	23	12	12	NUM
inlawrev-2344	41	24	stat	stat	NOUN
inlawrev-2344	41	25	.	.	PUNCT
inlawrev-2344	42	1	713	713	NUM
inlawrev-2344	42	2	,	,	PUNCT
inlawrev-2344	42	3	723	723	NUM
inlawrev-2344	42	4	(	(	PUNCT
inlawrev-2344	42	5	1863	1863	NUM
inlawrev-2344	42	6	)	)	PUNCT
inlawrev-2344	42	7	.	.	PUNCT
inlawrev-2344	43	1	''	''	PUNCT
inlawrev-2344	43	2	act	act	NOUN
inlawrev-2344	43	3	of	of	ADP
inlawrev-2344	43	4	june	june	PROPN
inlawrev-2344	43	5	30	30	NUM
inlawrev-2344	43	6	,	,	PUNCT
inlawrev-2344	43	7	1864	1864	NUM
inlawrev-2344	43	8	,	,	PUNCT
inlawrev-2344	43	9	ch	ch	NOUN
inlawrev-2344	43	10	.	.	PROPN
inlawrev-2344	43	11	173	173	NUM
inlawrev-2344	43	12	,	,	PUNCT
inlawrev-2344	43	13	§	§	PROPN
inlawrev-2344	43	14	117	117	NUM
inlawrev-2344	43	15	,	,	PUNCT
inlawrev-2344	43	16	13	13	NUM
inlawrev-2344	43	17	stat	stat	NOUN
inlawrev-2344	43	18	.	.	PUNCT
inlawrev-2344	44	1	223	223	NUM
inlawrev-2344	44	2	(	(	PUNCT
inlawrev-2344	44	3	1864	1864	NUM
inlawrev-2344	44	4	)	)	PUNCT
inlawrev-2344	45	1	,	,	PUNCT
inlawrev-2344	45	2	as	as	SCONJ
inlawrev-2344	45	3	amended	amend	VERB
inlawrev-2344	45	4	by	by	ADP
inlawrev-2344	45	5	act	act	NOUN
inlawrev-2344	45	6	of	of	ADP
inlawrev-2344	45	7	mar	mar	PROPN
inlawrev-2344	45	8	.	.	PROPN
inlawrev-2344	45	9	3	3	NUM
inlawrev-2344	45	10	,	,	PUNCT
inlawrev-2344	45	11	1865	1865	NUM
inlawrev-2344	45	12	,	,	PUNCT
inlawrev-2344	45	13	ch	ch	NOUN
inlawrev-2344	45	14	.	.	PROPN
inlawrev-2344	45	15	78	78	NUM
inlawrev-2344	45	16	,	,	PUNCT
inlawrev-2344	45	17	13	13	NUM
inlawrev-2344	45	18	stat	stat	NOUN
inlawrev-2344	45	19	.	.	PUNCT
inlawrev-2344	46	1	469	469	NUM
inlawrev-2344	46	2	(	(	PUNCT
inlawrev-2344	46	3	1865	1865	NUM
inlawrev-2344	46	4	)	)	PUNCT
inlawrev-2344	46	5	.	.	PUNCT
inlawrev-2344	47	1	'	'	PUNCT
inlawrev-2344	47	2	*	*	PUNCT
inlawrev-2344	47	3	the	the	DET
inlawrev-2344	47	4	state	state	NOUN
inlawrev-2344	47	5	of	of	ADP
inlawrev-2344	47	6	indiana	indiana	PROPN
inlawrev-2344	47	7	,	,	PUNCT
inlawrev-2344	47	8	however	however	ADV
inlawrev-2344	47	9	,	,	PUNCT
inlawrev-2344	47	10	recently	recently	ADV
inlawrev-2344	47	11	enacted	enact	VERB
inlawrev-2344	47	12	a	a	DET
inlawrev-2344	47	13	provision	provision	NOUN
inlawrev-2344	47	14	,	,	PUNCT
inlawrev-2344	47	15	effective	effective	ADJ
inlawrev-2344	47	16	jan	jan	PROPN
inlawrev-2344	47	17	.	.	PROPN
inlawrev-2344	47	18	1	1	NUM
inlawrev-2344	47	19	,	,	PUNCT
inlawrev-2344	47	20	1979	1979	NUM
inlawrev-2344	47	21	,	,	PUNCT
inlawrev-2344	47	22	for	for	ADP
inlawrev-2344	47	23	the	the	DET
inlawrev-2344	47	24	deduction	deduction	NOUN
inlawrev-2344	47	25	from	from	ADP
inlawrev-2344	47	26	indiana	indiana	PROPN
inlawrev-2344	47	27	income	income	NOUN
inlawrev-2344	47	28	tax	tax	NOUN
inlawrev-2344	47	29	of	of	ADP
inlawrev-2344	47	30	rent	rent	NOUN
inlawrev-2344	47	31	paid	pay	VERB
inlawrev-2344	47	32	on	on	ADP
inlawrev-2344	47	33	a	a	DET
inlawrev-2344	47	34	dwelling	dwelling	NOUN
inlawrev-2344	47	35	that	that	PRON
inlawrev-2344	47	36	is	be	AUX
inlawrev-2344	47	37	subject	subject	ADJ
inlawrev-2344	47	38	to	to	ADP
inlawrev-2344	47	39	property	property	NOUN
inlawrev-2344	47	40	tax	tax	NOUN
inlawrev-2344	47	41	.	.	PUNCT
inlawrev-2344	48	1	the	the	DET
inlawrev-2344	48	2	maximum	maximum	ADJ
inlawrev-2344	48	3	deduction	deduction	NOUN
inlawrev-2344	48	4	is	be	AUX
inlawrev-2344	48	5	$	$	SYM
inlawrev-2344	48	6	1,500	1,500	NUM
inlawrev-2344	48	7	.	.	PUNCT
inlawrev-2344	49	1	act	act	NOUN
inlawrev-2344	49	2	of	of	ADP
inlawrev-2344	49	3	mar	mar	PROPN
inlawrev-2344	49	4	.	.	PROPN
inlawrev-2344	49	5	27	27	NUM
inlawrev-2344	49	6	,	,	PUNCT
inlawrev-2344	49	7	1979	1979	NUM
inlawrev-2344	49	8	,	,	PUNCT
inlawrev-2344	49	9	pub	pub	NOUN
inlawrev-2344	49	10	.	.	PUNCT
inlawrev-2344	50	1	l.	l.	PROPN
inlawrev-2344	50	2	no	no	INTJ
inlawrev-2344	50	3	.	.	PROPN
inlawrev-2344	50	4	70	70	NUM
inlawrev-2344	50	5	(	(	PUNCT
inlawrev-2344	50	6	1979	1979	NUM
inlawrev-2344	50	7	)	)	PUNCT
inlawrev-2344	50	8	,	,	PUNCT
inlawrev-2344	50	9	amending	amend	VERB
inlawrev-2344	50	10	ind	ind	NOUN
inlawrev-2344	50	11	.	.	PUNCT
inlawrev-2344	51	1	code	code	PROPN
inlawrev-2344	51	2	§	§	PROPN
inlawrev-2344	51	3	6	6	NUM
inlawrev-2344	51	4	-	-	SYM
inlawrev-2344	51	5	3	3	NUM
inlawrev-2344	51	6	-	-	PUNCT
inlawrev-2344	51	7	1	1	NUM
inlawrev-2344	51	8	-	-	SYM
inlawrev-2344	51	9	3.1	3.1	NUM
inlawrev-2344	51	10	.	.	PUNCT
inlawrev-2344	52	1	a	a	DET
inlawrev-2344	52	2	similar	similar	ADJ
inlawrev-2344	52	3	provision	provision	NOUN
inlawrev-2344	52	4	was	be	AUX
inlawrev-2344	52	5	effective	effective	ADJ
inlawrev-2344	52	6	for	for	ADP
inlawrev-2344	52	7	the	the	DET
inlawrev-2344	52	8	years	year	NOUN
inlawrev-2344	52	9	1973	1973	NUM
inlawrev-2344	52	10	to	to	ADP
inlawrev-2344	52	11	1975	1975	NUM
inlawrev-2344	52	12	.	.	PUNCT
inlawrev-2344	53	1	renters	renter	NOUN
inlawrev-2344	53	2	were	be	AUX
inlawrev-2344	53	3	allowed	allow	VERB
inlawrev-2344	53	4	a	a	DET
inlawrev-2344	53	5	deduction	deduction	NOUN
inlawrev-2344	53	6	of	of	ADP
inlawrev-2344	53	7	up	up	ADP
inlawrev-2344	53	8	to	to	PART
inlawrev-2344	53	9	$	$	SYM
inlawrev-2344	53	10	1,000	1,000	NUM
inlawrev-2344	53	11	of	of	ADP
inlawrev-2344	53	12	rent	rent	NOUN
inlawrev-2344	53	13	paid	pay	VERB
inlawrev-2344	53	14	.	.	PUNCT
inlawrev-2344	54	1	ind	ind	PROPN
inlawrev-2344	54	2	.	.	PUNCT
inlawrev-2344	55	1	code	code	PROPN
inlawrev-2344	55	2	§	§	PROPN
inlawrev-2344	55	3	6	6	NUM
inlawrev-2344	55	4	-	-	SYM
inlawrev-2344	55	5	3	3	NUM
inlawrev-2344	55	6	-	-	PUNCT
inlawrev-2344	55	7	1	1	NUM
inlawrev-2344	55	8	-	-	SYM
inlawrev-2344	55	9	3.1	3.1	NUM
inlawrev-2344	55	10	(	(	PUNCT
inlawrev-2344	55	11	1976	1976	NUM
inlawrev-2344	55	12	)	)	PUNCT
inlawrev-2344	55	13	.	.	PUNCT
inlawrev-2344	56	1	1979	1979	NUM
inlawrev-2344	56	2	]	]	PUNCT
inlawrev-2344	56	3	renters	renter	NOUN
inlawrev-2344	56	4	'	'	PART
inlawrev-2344	56	5	deduction	deduction	NOUN
inlawrev-2344	56	6	585	585	NUM
inlawrev-2344	56	7	ii	ii	NOUN
inlawrev-2344	56	8	.	.	PUNCT
inlawrev-2344	56	9	itemized	itemize	VERB
inlawrev-2344	56	10	deductions	deduction	NOUN
inlawrev-2344	56	11	:	:	PUNCT
inlawrev-2344	56	12	some	some	DET
inlawrev-2344	56	13	policy	policy	NOUN
inlawrev-2344	56	14	considerations	consideration	VERB
inlawrev-2344	56	15	the	the	DET
inlawrev-2344	56	16	reasons	reason	NOUN
inlawrev-2344	56	17	for	for	ADP
inlawrev-2344	56	18	the	the	DET
inlawrev-2344	56	19	exclusion	exclusion	NOUN
inlawrev-2344	56	20	of	of	ADP
inlawrev-2344	56	21	the	the	DET
inlawrev-2344	56	22	rent	rent	NOUN
inlawrev-2344	56	23	deduction	deduction	NOUN
inlawrev-2344	56	24	and	and	CCONJ
inlawrev-2344	56	25	the	the	DET
inlawrev-2344	56	26	inclusion	inclusion	NOUN
inlawrev-2344	56	27	of	of	ADP
inlawrev-2344	56	28	the	the	DET
inlawrev-2344	56	29	deductions	deduction	NOUN
inlawrev-2344	56	30	for	for	ADP
inlawrev-2344	56	31	mortgage	mortgage	NOUN
inlawrev-2344	56	32	interest	interest	NOUN
inlawrev-2344	56	33	and	and	CCONJ
inlawrev-2344	56	34	taxes	taxis	NOUN
inlawrev-2344	56	35	under	under	ADP
inlawrev-2344	56	36	present	present	ADJ
inlawrev-2344	56	37	law	law	NOUN
inlawrev-2344	56	38	are	be	AUX
inlawrev-2344	56	39	not	not	PART
inlawrev-2344	56	40	clear	clear	ADJ
inlawrev-2344	56	41	.	.	PUNCT
inlawrev-2344	57	1	the	the	DET
inlawrev-2344	57	2	current	current	ADJ
inlawrev-2344	57	3	code	code	NOUN
inlawrev-2344	57	4	provisions	provision	NOUN
inlawrev-2344	57	5	for	for	ADP
inlawrev-2344	57	6	deductions	deduction	NOUN
inlawrev-2344	57	7	of	of	ADP
inlawrev-2344	57	8	interest^^	interest^^	NUM
inlawrev-2344	57	9	and	and	CCONJ
inlawrev-2344	57	10	taxes^	taxes^	PRON
inlawrev-2344	57	11	®	®	NOUN
inlawrev-2344	57	12	can	can	AUX
inlawrev-2344	57	13	be	be	AUX
inlawrev-2344	57	14	traced	trace	VERB
inlawrev-2344	57	15	to	to	ADP
inlawrev-2344	57	16	the	the	DET
inlawrev-2344	57	17	tariff	tariff	NOUN
inlawrev-2344	57	18	act	act	NOUN
inlawrev-2344	57	19	of	of	ADP
inlawrev-2344	57	20	1913.^^	1913.^^	NUM
inlawrev-2344	57	21	allowable	allowable	ADJ
inlawrev-2344	57	22	deductions	deduction	NOUN
inlawrev-2344	57	23	then	then	ADV
inlawrev-2344	57	24	included	include	VERB
inlawrev-2344	57	25	the	the	DET
inlawrev-2344	57	26	following	follow	VERB
inlawrev-2344	57	27	:	:	PUNCT
inlawrev-2344	57	28	business	business	NOUN
inlawrev-2344	57	29	expenses	expense	NOUN
inlawrev-2344	57	30	,	,	PUNCT
inlawrev-2344	57	31	but	but	CCONJ
inlawrev-2344	57	32	not	not	PART
inlawrev-2344	57	33	personal	personal	ADJ
inlawrev-2344	57	34	,	,	PUNCT
inlawrev-2344	57	35	living	living	NOUN
inlawrev-2344	57	36	,	,	PUNCT
inlawrev-2344	57	37	or	or	CCONJ
inlawrev-2344	57	38	family	family	NOUN
inlawrev-2344	57	39	expenses	expense	NOUN
inlawrev-2344	57	40	;	;	PUNCT
inlawrev-2344	57	41	all	all	DET
inlawrev-2344	57	42	interest	interest	NOUN
inlawrev-2344	57	43	;	;	PUNCT
inlawrev-2344	57	44	all	all	DET
inlawrev-2344	57	45	taxes	taxis	NOUN
inlawrev-2344	57	46	except	except	SCONJ
inlawrev-2344	57	47	assessments	assessment	NOUN
inlawrev-2344	57	48	against	against	ADP
inlawrev-2344	57	49	local	local	ADJ
inlawrev-2344	57	50	benefits	benefit	NOUN
inlawrev-2344	57	51	;	;	PUNCT
inlawrev-2344	57	52	casualty	casualty	NOUN
inlawrev-2344	57	53	losses	loss	NOUN
inlawrev-2344	57	54	;	;	PUNCT
inlawrev-2344	57	55	worthless	worthless	ADJ
inlawrev-2344	57	56	debts	debt	NOUN
inlawrev-2344	57	57	;	;	PUNCT
inlawrev-2344	57	58	and	and	CCONJ
inlawrev-2344	57	59	depreciation	depreciation	NOUN
inlawrev-2344	57	60	of	of	ADP
inlawrev-2344	57	61	business	business	NOUN
inlawrev-2344	57	62	property.^	property.^	NOUN
inlawrev-2344	57	63	®	®	NOUN
inlawrev-2344	57	64	despite	despite	SCONJ
inlawrev-2344	57	65	the	the	DET
inlawrev-2344	57	66	fact	fact	NOUN
inlawrev-2344	57	67	that	that	SCONJ
inlawrev-2344	57	68	personal	personal	ADJ
inlawrev-2344	57	69	expenses	expense	NOUN
inlawrev-2344	57	70	were	be	AUX
inlawrev-2344	57	71	explicitly	explicitly	ADV
inlawrev-2344	57	72	excluded	exclude	VERB
inlawrev-2344	57	73	,	,	PUNCT
inlawrev-2344	57	74	important	important	ADJ
inlawrev-2344	57	75	exceptions	exception	NOUN
inlawrev-2344	57	76	were	be	AUX
inlawrev-2344	57	77	made	make	VERB
inlawrev-2344	57	78	.	.	PUNCT
inlawrev-2344	58	1	the	the	DET
inlawrev-2344	58	2	deductions	deduction	NOUN
inlawrev-2344	58	3	for	for	ADP
inlawrev-2344	58	4	interest	interest	NOUN
inlawrev-2344	58	5	,	,	PUNCT
inlawrev-2344	58	6	casualty	casualty	NOUN
inlawrev-2344	58	7	losses	loss	NOUN
inlawrev-2344	58	8	,	,	PUNCT
inlawrev-2344	58	9	and	and	CCONJ
inlawrev-2344	58	10	worthless	worthless	ADJ
inlawrev-2344	58	11	debts	debt	NOUN
inlawrev-2344	58	12	were	be	AUX
inlawrev-2344	58	13	not	not	PART
inlawrev-2344	58	14	restricted	restrict	VERB
inlawrev-2344	58	15	to	to	ADP
inlawrev-2344	58	16	expenses	expense	NOUN
inlawrev-2344	58	17	incurred	incur	VERB
inlawrev-2344	58	18	in	in	ADP
inlawrev-2344	58	19	the	the	DET
inlawrev-2344	58	20	production	production	NOUN
inlawrev-2344	58	21	of	of	ADP
inlawrev-2344	58	22	income	income	NOUN
inlawrev-2344	58	23	.	.	PUNCT
inlawrev-2344	59	1	the	the	DET
inlawrev-2344	59	2	current	current	ADJ
inlawrev-2344	59	3	code	code	NOUN
inlawrev-2344	59	4	provides	provide	VERB
inlawrev-2344	59	5	for	for	ADP
inlawrev-2344	59	6	itemized	itemized	ADJ
inlawrev-2344	59	7	deductions	deduction	NOUN
inlawrev-2344	59	8	of	of	ADP
inlawrev-2344	59	9	the	the	DET
inlawrev-2344	59	10	following	follow	VERB
inlawrev-2344	59	11	personal	personal	ADJ
inlawrev-2344	59	12	expenses	expense	NOUN
inlawrev-2344	59	13	:	:	PUNCT
inlawrev-2344	59	14	medical	medical	ADJ
inlawrev-2344	59	15	expenses	expense	NOUN
inlawrev-2344	59	16	in	in	ADP
inlawrev-2344	59	17	excess	excess	NOUN
inlawrev-2344	59	18	of	of	ADP
inlawrev-2344	59	19	three	three	NUM
inlawrev-2344	59	20	percent	percent	NOUN
inlawrev-2344	59	21	of	of	ADP
inlawrev-2344	59	22	adjusted	adjust	VERB
inlawrev-2344	59	23	gross	gross	ADJ
inlawrev-2344	59	24	income;^	income;^	PROPN
inlawrev-2344	59	25	*	*	NOUN
inlawrev-2344	59	26	real	real	ADJ
inlawrev-2344	59	27	and	and	CCONJ
inlawrev-2344	59	28	personal	personal	ADJ
inlawrev-2344	59	29	property	property	NOUN
inlawrev-2344	59	30	taxes	taxis	NOUN
inlawrev-2344	59	31	,	,	PUNCT
inlawrev-2344	59	32	state	state	NOUN
inlawrev-2344	59	33	and	and	CCONJ
inlawrev-2344	59	34	local	local	ADJ
inlawrev-2344	59	35	income	income	NOUN
inlawrev-2344	59	36	and	and	CCONJ
inlawrev-2344	59	37	sales	sale	NOUN
inlawrev-2344	59	38	tax	tax	NOUN
inlawrev-2344	59	39	,	,	PUNCT
inlawrev-2344	59	40	and	and	CCONJ
inlawrev-2344	59	41	gasoline	gasoline	NOUN
inlawrev-2344	59	42	tax;^	tax;^	PROPN
inlawrev-2344	59	43	°	°	PROPN
inlawrev-2344	59	44	interest;^^	interest;^^	AUX
inlawrev-2344	59	45	charitable	charitable	ADJ
inlawrev-2344	59	46	contributions;^^	contributions;^^	NOUN
inlawrev-2344	59	47	and	and	CCONJ
inlawrev-2344	59	48	casualty	casualty	NOUN
inlawrev-2344	59	49	and	and	CCONJ
inlawrev-2344	59	50	theft	theft	NOUN
inlawrev-2344	59	51	losses.^^	losses.^^	PUNCT
inlawrev-2344	59	52	other	other	ADJ
inlawrev-2344	59	53	miscellaneous	miscellaneous	ADJ
inlawrev-2344	59	54	itemized	itemize	VERB
inlawrev-2344	59	55	deductions	deduction	NOUN
inlawrev-2344	59	56	,	,	PUNCT
inlawrev-2344	59	57	such	such	ADJ
inlawrev-2344	59	58	as	as	ADP
inlawrev-2344	59	59	job	job	NOUN
inlawrev-2344	59	60	-	-	PUNCT
inlawrev-2344	59	61	related	relate	VERB
inlawrev-2344	59	62	educational	educational	ADJ
inlawrev-2344	59	63	expenses^^	expenses^^	NUM
inlawrev-2344	59	64	and	and	CCONJ
inlawrev-2344	59	65	union	union	NOUN
inlawrev-2344	59	66	dues,^^	dues,^^	NOUN
inlawrev-2344	59	67	are	be	AUX
inlawrev-2344	59	68	characterized	characterize	VERB
inlawrev-2344	59	69	as	as	ADP
inlawrev-2344	59	70	trade	trade	NOUN
inlawrev-2344	59	71	or	or	CCONJ
inlawrev-2344	59	72	business	business	NOUN
inlawrev-2344	59	73	expenses^	expenses^	NOUN
inlawrev-2344	59	74	®	®	NOUN
inlawrev-2344	59	75	rather	rather	ADV
inlawrev-2344	59	76	than	than	ADP
inlawrev-2344	59	77	personal	personal	ADJ
inlawrev-2344	59	78	expenses	expense	NOUN
inlawrev-2344	59	79	.	.	PUNCT
inlawrev-2344	60	1	worthless	worthless	ADJ
inlawrev-2344	60	2	debts	debt	NOUN
inlawrev-2344	60	3	may	may	AUX
inlawrev-2344	60	4	also	also	ADV
inlawrev-2344	60	5	be	be	AUX
inlawrev-2344	60	6	deducted	deduct	VERB
inlawrev-2344	60	7	,	,	PUNCT
inlawrev-2344	60	8	but	but	CCONJ
inlawrev-2344	60	9	as	as	SCONJ
inlawrev-2344	60	10	an	an	DET
inlawrev-2344	60	11	adjustment	adjustment	NOUN
inlawrev-2344	60	12	to	to	PART
inlawrev-2344	60	13	income	income	VERB
inlawrev-2344	60	14	rather	rather	ADV
inlawrev-2344	60	15	than	than	ADP
inlawrev-2344	60	16	as	as	ADP
inlawrev-2344	60	17	an	an	DET
inlawrev-2344	60	18	itemized	itemize	VERB
inlawrev-2344	60	19	deduction.^^	deduction.^^	NOUN
inlawrev-2344	60	20	deductions	deduction	NOUN
inlawrev-2344	60	21	for	for	ADP
inlawrev-2344	60	22	personal	personal	ADJ
inlawrev-2344	60	23	and	and	CCONJ
inlawrev-2344	60	24	living	living	NOUN
inlawrev-2344	60	25	expenses	expense	NOUN
inlawrev-2344	60	26	other	other	ADJ
inlawrev-2344	60	27	than	than	ADP
inlawrev-2344	60	28	those	those	PRON
inlawrev-2344	60	29	expressly	expressly	ADV
inlawrev-2344	60	30	provided	provide	VERB
inlawrev-2344	60	31	for	for	ADP
inlawrev-2344	60	32	are	be	AUX
inlawrev-2344	60	33	prohibited.^	prohibited.^	PROPN
inlawrev-2344	60	34	*	*	PUNCT
inlawrev-2344	60	35	various	various	ADJ
inlawrev-2344	60	36	attempts	attempt	NOUN
inlawrev-2344	60	37	have	have	AUX
inlawrev-2344	60	38	been	be	AUX
inlawrev-2344	60	39	made	make	VERB
inlawrev-2344	60	40	to	to	PART
inlawrev-2344	60	41	categorize	categorize	VERB
inlawrev-2344	60	42	allowable	allowable	ADJ
inlawrev-2344	60	43	itemized	itemize	VERB
inlawrev-2344	60	44	deductions	deduction	NOUN
inlawrev-2344	60	45	in	in	ADP
inlawrev-2344	60	46	order	order	NOUN
inlawrev-2344	60	47	to	to	PART
inlawrev-2344	60	48	discover	discover	VERB
inlawrev-2344	60	49	some	some	DET
inlawrev-2344	60	50	justification	justification	NOUN
inlawrev-2344	60	51	for	for	ADP
inlawrev-2344	60	52	the	the	DET
inlawrev-2344	60	53	inclusion	inclusion	NOUN
inlawrev-2344	60	54	of	of	ADP
inlawrev-2344	60	55	some	some	DET
inlawrev-2344	60	56	personal	personal	ADJ
inlawrev-2344	60	57	expenses	expense	NOUN
inlawrev-2344	60	58	and	and	CCONJ
inlawrev-2344	60	59	not	not	PART
inlawrev-2344	60	60	others	other	NOUN
inlawrev-2344	60	61	.	.	PUNCT
inlawrev-2344	61	1	it	it	PRON
inlawrev-2344	61	2	has	have	AUX
inlawrev-2344	61	3	been	be	AUX
inlawrev-2344	61	4	suggested	suggest	VERB
inlawrev-2344	61	5	that	that	SCONJ
inlawrev-2344	61	6	at	at	ADV
inlawrev-2344	61	7	least	least	ADJ
inlawrev-2344	61	8	some	some	DET
inlawrev-2344	61	9	personal	personal	ADJ
inlawrev-2344	61	10	expenses	expense	NOUN
inlawrev-2344	61	11	,	,	PUNCT
inlawrev-2344	61	12	such	such	ADJ
inlawrev-2344	61	13	as	as	ADP
inlawrev-2344	61	14	medical	medical	ADJ
inlawrev-2344	61	15	costs	cost	NOUN
inlawrev-2344	61	16	,	,	PUNCT
inlawrev-2344	61	17	charitable	charitable	ADJ
inlawrev-2344	61	18	contributions	contribution	NOUN
inlawrev-2344	61	19	,	,	PUNCT
inlawrev-2344	61	20	and	and	CCONJ
inlawrev-2344	61	21	alimony	alimony	NOUN
inlawrev-2344	61	22	,	,	PUNCT
inlawrev-2344	61	23	are	be	AUX
inlawrev-2344	61	24	based	base	VERB
inlawrev-2344	61	25	entirely	entirely	ADV
inlawrev-2344	61	26	upon	upon	SCONJ
inlawrev-2344	61	27	the	the	DET
inlawrev-2344	61	28	ability	ability	NOUN
inlawrev-2344	61	29	to	to	PART
inlawrev-2344	61	30	p^y	p^y	VERB
inlawrev-2344	61	31	29	29	NUM
inlawrev-2344	61	32	rpj^jg	rpj^jg	PROPN
inlawrev-2344	61	33	characterization	characterization	NOUN
inlawrev-2344	61	34	coincides	coincide	VERB
inlawrev-2344	61	35	with	with	ADP
inlawrev-2344	61	36	professor	professor	NOUN
inlawrev-2344	61	37	simons	simon	NOUN
inlawrev-2344	61	38	'	'	PART
inlawrev-2344	61	39	concept	concept	NOUN
inlawrev-2344	61	40	of	of	ADP
inlawrev-2344	61	41	income	income	NOUN
inlawrev-2344	61	42	taxation	taxation	NOUN
inlawrev-2344	61	43	as	as	ADP
inlawrev-2344	61	44	an	an	DET
inlawrev-2344	61	45	"	"	PUNCT
inlawrev-2344	61	46	instrument	instrument	NOUN
inlawrev-2344	61	47	of	of	ADP
inlawrev-2344	61	48	economic	economic	ADJ
inlawrev-2344	61	49	control	control	NOUN
inlawrev-2344	61	50	,	,	PUNCT
inlawrev-2344	61	51	a	a	DET
inlawrev-2344	61	52	means	means	NOUN
inlawrev-2344	61	53	of	of	ADP
inlawrev-2344	61	54	^^i.r.c	^^i.r.c	NUM
inlawrev-2344	61	55	.	.	PUNCT
inlawrev-2344	62	1	§	§	PROPN
inlawrev-2344	62	2	163	163	NUM
inlawrev-2344	62	3	.	.	PUNCT
inlawrev-2344	62	4	''	''	PUNCT
inlawrev-2344	63	1	i	i	PRON
inlawrev-2344	63	2	d.	d.	PROPN
inlawrev-2344	63	3	§	§	PROPN
inlawrev-2344	63	4	164	164	NUM
inlawrev-2344	63	5	.	.	PUNCT
inlawrev-2344	64	1	"	"	PUNCT
inlawrev-2344	64	2	tariff	tariff	NOUN
inlawrev-2344	64	3	act	act	NOUN
inlawrev-2344	64	4	of	of	ADP
inlawrev-2344	64	5	1913	1913	NUM
inlawrev-2344	64	6	,	,	PUNCT
inlawrev-2344	64	7	ch	ch	NOUN
inlawrev-2344	64	8	.	.	PROPN
inlawrev-2344	64	9	16	16	NUM
inlawrev-2344	64	10	,	,	PUNCT
inlawrev-2344	64	11	§	§	PROPN
inlawrev-2344	64	12	ii	ii	PROPN
inlawrev-2344	64	13	,	,	PUNCT
inlawrev-2344	64	14	38	38	NUM
inlawrev-2344	64	15	stat	stat	NOUN
inlawrev-2344	64	16	.	.	PUNCT
inlawrev-2344	65	1	114	114	NUM
inlawrev-2344	65	2	(	(	PUNCT
inlawrev-2344	65	3	1913	1913	NUM
inlawrev-2344	65	4	)	)	PUNCT
inlawrev-2344	65	5	.	.	PUNCT
inlawrev-2344	66	1	''	''	PUNCT
inlawrev-2344	67	1	i	i	PRON
inlawrev-2344	67	2	d.	d.	PROPN
inlawrev-2344	67	3	^"lr.c	^"lr.c	PROPN
inlawrev-2344	67	4	.	.	PUNCT
inlawrev-2344	68	1	§	§	PROPN
inlawrev-2344	68	2	213	213	NUM
inlawrev-2344	68	3	.	.	PUNCT
inlawrev-2344	69	1	^m	^m	PRON
inlawrev-2344	69	2	§	§	PROPN
inlawrev-2344	69	3	164(a	164(a	PROPN
inlawrev-2344	69	4	)	)	PUNCT
inlawrev-2344	69	5	.	.	PUNCT
inlawrev-2344	70	1	''	''	PUNCT
inlawrev-2344	71	1	i	i	PRON
inlawrev-2344	71	2	d.	d.	PROPN
inlawrev-2344	71	3	§	§	PROPN
inlawrev-2344	71	4	163	163	NUM
inlawrev-2344	71	5	.	.	PUNCT
inlawrev-2344	72	1	=	=	X
inlawrev-2344	72	2	^/d	^/d	SYM
inlawrev-2344	72	3	§	§	PROPN
inlawrev-2344	72	4	170	170	NUM
inlawrev-2344	72	5	.	.	PUNCT
inlawrev-2344	72	6	''	''	PUNCT
inlawrev-2344	73	1	i	i	PRON
inlawrev-2344	73	2	d.	d.	PROPN
inlawrev-2344	73	3	§	§	PROPN
inlawrev-2344	73	4	165(c)(3	165(c)(3	PROPN
inlawrev-2344	73	5	)	)	PUNCT
inlawrev-2344	73	6	.	.	PUNCT
inlawrev-2344	74	1	'	'	PUNCT
inlawrev-2344	74	2	*	*	PUNCT
inlawrev-2344	74	3	treas	treas	X
inlawrev-2344	74	4	.	.	PUNCT
inlawrev-2344	75	1	reg	reg	PROPN
inlawrev-2344	75	2	.	.	PUNCT
inlawrev-2344	76	1	§	§	PROPN
inlawrev-2344	76	2	1.162	1.162	NUM
inlawrev-2344	76	3	-	-	SYM
inlawrev-2344	76	4	5	5	NUM
inlawrev-2344	76	5	(	(	PUNCT
inlawrev-2344	76	6	1960	1960	NUM
inlawrev-2344	76	7	)	)	PUNCT
inlawrev-2344	76	8	.	.	PUNCT
inlawrev-2344	77	1	''	''	PUNCT
inlawrev-2344	77	2	i	i	PRON
inlawrev-2344	77	3	d.	d.	PROPN
inlawrev-2344	77	4	§	§	PROPN
inlawrev-2344	77	5	1.162	1.162	NUM
inlawrev-2344	77	6	-	-	SYM
inlawrev-2344	77	7	15	15	NUM
inlawrev-2344	77	8	.	.	PUNCT
inlawrev-2344	77	9	'	'	PUNCT
inlawrev-2344	77	10	"	"	PUNCT
inlawrev-2344	77	11	i.r.c	i.r.c	NOUN
inlawrev-2344	77	12	.	.	PUNCT
inlawrev-2344	78	1	§	§	PROPN
inlawrev-2344	78	2	162	162	NUM
inlawrev-2344	78	3	.	.	PUNCT
inlawrev-2344	79	1	"	"	PUNCT
inlawrev-2344	79	2	m	m	VERB
inlawrev-2344	79	3	§	§	PROPN
inlawrev-2344	79	4	166(d)(1)(b	166(d)(1)(b	PROPN
inlawrev-2344	79	5	)	)	PUNCT
inlawrev-2344	79	6	.	.	PUNCT
inlawrev-2344	80	1	''	''	PUNCT
inlawrev-2344	81	1	i	i	PRON
inlawrev-2344	81	2	d.	d.	PROPN
inlawrev-2344	81	3	§	§	PROPN
inlawrev-2344	81	4	262	262	NUM
inlawrev-2344	81	5	.	.	PUNCT
inlawrev-2344	81	6	^^r	^^r	PROPN
inlawrev-2344	81	7	.	.	PUNCT
inlawrev-2344	82	1	paul	paul	PROPN
inlawrev-2344	82	2	.	.	PUNCT
inlawrev-2344	83	1	taxation	taxation	NOUN
inlawrev-2344	83	2	for	for	ADP
inlawrev-2344	83	3	prosperity	prosperity	NOUN
inlawrev-2344	83	4	264	264	NUM
inlawrev-2344	83	5	(	(	PUNCT
inlawrev-2344	83	6	1947	1947	NUM
inlawrev-2344	83	7	)	)	PUNCT
inlawrev-2344	83	8	.	.	PUNCT
inlawrev-2344	84	1	586	586	NUM
inlawrev-2344	84	2	indiana	indiana	NOUN
inlawrev-2344	84	3	la	la	PROPN
inlawrev-2344	84	4	w	w	PROPN
inlawrev-2344	84	5	review	review	PROPN
inlawrev-2344	84	6	[	[	X
inlawrev-2344	84	7	vol	vol	NOUN
inlawrev-2344	84	8	.	.	PUNCT
inlawrev-2344	84	9	12:583	12:583	NUM
inlawrev-2344	84	10	mitigating	mitigate	VERB
inlawrev-2344	84	11	economic	economic	ADJ
inlawrev-2344	84	12	inequality	inequality	NOUN
inlawrev-2344	84	13	.	.	PUNCT
inlawrev-2344	85	1	"^	"^	PRON
inlawrev-2344	85	2	"	"	PUNCT
inlawrev-2344	85	3	of	of	ADP
inlawrev-2344	85	4	all	all	DET
inlawrev-2344	85	5	our	our	PRON
inlawrev-2344	85	6	taxes	taxis	NOUN
inlawrev-2344	85	7	,	,	PUNCT
inlawrev-2344	85	8	the	the	DET
inlawrev-2344	85	9	income	income	NOUN
inlawrev-2344	85	10	tax	tax	NOUN
inlawrev-2344	85	11	with	with	ADP
inlawrev-2344	85	12	its	its	PRON
inlawrev-2344	85	13	progressive	progressive	ADJ
inlawrev-2344	85	14	rates	rate	NOUN
inlawrev-2344	85	15	is	be	AUX
inlawrev-2344	85	16	based	base	VERB
inlawrev-2344	85	17	most	most	ADV
inlawrev-2344	85	18	nearly	nearly	ADV
inlawrev-2344	85	19	on	on	ADP
inlawrev-2344	85	20	the	the	DET
inlawrev-2344	85	21	ability	ability	NOUN
inlawrev-2344	85	22	-	-	PUNCT
inlawrev-2344	85	23	to	to	ADP
inlawrev-2344	85	24	-	-	PUNCT
inlawrev-2344	85	25	pay	pay	VERB
inlawrev-2344	85	26	principle	principle	NOUN
inlawrev-2344	85	27	.	.	PUNCT
inlawrev-2344	86	1	simons	simon	NOUN
inlawrev-2344	86	2	considers	consider	VERB
inlawrev-2344	86	3	the	the	DET
inlawrev-2344	86	4	defining	defining	NOUN
inlawrev-2344	86	5	of	of	ADP
inlawrev-2344	86	6	income	income	NOUN
inlawrev-2344	86	7	to	to	PART
inlawrev-2344	86	8	be	be	AUX
inlawrev-2344	86	9	the	the	DET
inlawrev-2344	86	10	most	most	ADV
inlawrev-2344	86	11	serious	serious	ADJ
inlawrev-2344	86	12	obstacle	obstacle	NOUN
inlawrev-2344	86	13	to	to	ADP
inlawrev-2344	86	14	the	the	DET
inlawrev-2344	86	15	equitable	equitable	ADJ
inlawrev-2344	86	16	treatment	treatment	NOUN
inlawrev-2344	86	17	of	of	ADP
inlawrev-2344	86	18	all	all	PRON
inlawrev-2344	86	19	taxpayers.^^	taxpayers.^^	PUNCT
inlawrev-2344	86	20	if	if	SCONJ
inlawrev-2344	86	21	itemized	itemize	VERB
inlawrev-2344	86	22	deductions	deduction	NOUN
inlawrev-2344	86	23	do	do	AUX
inlawrev-2344	86	24	serve	serve	VERB
inlawrev-2344	86	25	an	an	DET
inlawrev-2344	86	26	'	'	PUNCT
inlawrev-2344	86	27	*	*	ADJ
inlawrev-2344	86	28	income	income	NOUN
inlawrev-2344	86	29	-	-	PUNCT
inlawrev-2344	86	30	defining	define	VERB
inlawrev-2344	86	31	function,"^^	function,"^^	NOUN
inlawrev-2344	86	32	it	it	PRON
inlawrev-2344	86	33	is	be	AUX
inlawrev-2344	86	34	difficult	difficult	ADJ
inlawrev-2344	86	35	to	to	PART
inlawrev-2344	86	36	justify	justify	VERB
inlawrev-2344	86	37	the	the	DET
inlawrev-2344	86	38	exclusion	exclusion	NOUN
inlawrev-2344	86	39	of	of	ADP
inlawrev-2344	86	40	certain	certain	ADJ
inlawrev-2344	86	41	large	large	ADJ
inlawrev-2344	86	42	personal	personal	ADJ
inlawrev-2344	86	43	expenses	expense	NOUN
inlawrev-2344	86	44	,	,	PUNCT
inlawrev-2344	86	45	such	such	ADJ
inlawrev-2344	86	46	as	as	ADP
inlawrev-2344	86	47	college	college	NOUN
inlawrev-2344	86	48	tuition	tuition	NOUN
inlawrev-2344	86	49	,	,	PUNCT
inlawrev-2344	86	50	funeral	funeral	NOUN
inlawrev-2344	86	51	expenses	expense	NOUN
inlawrev-2344	86	52	,	,	PUNCT
inlawrev-2344	86	53	commuting	commuting	NOUN
inlawrev-2344	86	54	costs	cost	NOUN
inlawrev-2344	86	55	,	,	PUNCT
inlawrev-2344	86	56	and	and	CCONJ
inlawrev-2344	86	57	for	for	ADP
inlawrev-2344	86	58	that	that	DET
inlawrev-2344	86	59	matter	matter	NOUN
inlawrev-2344	86	60	,	,	PUNCT
inlawrev-2344	86	61	the	the	DET
inlawrev-2344	86	62	cost	cost	NOUN
inlawrev-2344	86	63	of	of	ADP
inlawrev-2344	86	64	food	food	NOUN
inlawrev-2344	86	65	,	,	PUNCT
inlawrev-2344	86	66	clothing	clothing	NOUN
inlawrev-2344	86	67	,	,	PUNCT
inlawrev-2344	86	68	and	and	CCONJ
inlawrev-2344	86	69	shelter.^^	shelter.^^	X
inlawrev-2344	86	70	while	while	SCONJ
inlawrev-2344	86	71	some	some	DET
inlawrev-2344	86	72	deductions	deduction	NOUN
inlawrev-2344	86	73	seem	seem	VERB
inlawrev-2344	86	74	to	to	PART
inlawrev-2344	86	75	be	be	AUX
inlawrev-2344	86	76	based	base	VERB
inlawrev-2344	86	77	upon	upon	SCONJ
inlawrev-2344	86	78	the	the	DET
inlawrev-2344	86	79	ability	ability	NOUN
inlawrev-2344	86	80	to	to	PART
inlawrev-2344	86	81	pay	pay	VERB
inlawrev-2344	86	82	,	,	PUNCT
inlawrev-2344	86	83	itemized	itemize	VERB
inlawrev-2344	86	84	deductions	deduction	NOUN
inlawrev-2344	86	85	taken	take	VERB
inlawrev-2344	86	86	as	as	ADP
inlawrev-2344	86	87	a	a	DET
inlawrev-2344	86	88	whole	whole	NOUN
inlawrev-2344	86	89	do	do	AUX
inlawrev-2344	86	90	not	not	PART
inlawrev-2344	86	91	,	,	PUNCT
inlawrev-2344	86	92	in	in	ADP
inlawrev-2344	86	93	fact	fact	NOUN
inlawrev-2344	86	94	,	,	PUNCT
inlawrev-2344	86	95	define	define	VERB
inlawrev-2344	86	96	income	income	NOUN
inlawrev-2344	86	97	.	.	PUNCT
inlawrev-2344	87	1	there	there	PRON
inlawrev-2344	87	2	is	be	VERB
inlawrev-2344	87	3	some	some	DET
inlawrev-2344	87	4	support	support	NOUN
inlawrev-2344	87	5	for	for	ADP
inlawrev-2344	87	6	the	the	DET
inlawrev-2344	87	7	idea	idea	NOUN
inlawrev-2344	87	8	that	that	SCONJ
inlawrev-2344	87	9	deductions	deduction	NOUN
inlawrev-2344	87	10	are	be	AUX
inlawrev-2344	87	11	a	a	DET
inlawrev-2344	87	12	means	means	NOUN
inlawrev-2344	87	13	of	of	ADP
inlawrev-2344	87	14	implementing	implement	VERB
inlawrev-2344	87	15	social	social	ADJ
inlawrev-2344	87	16	rather	rather	ADV
inlawrev-2344	87	17	than	than	ADP
inlawrev-2344	87	18	economic	economic	ADJ
inlawrev-2344	87	19	policies	policy	NOUN
inlawrev-2344	87	20	;	;	PUNCT
inlawrev-2344	87	21	that	that	PRON
inlawrev-2344	87	22	is	is	ADV
inlawrev-2344	87	23	,	,	PUNCT
inlawrev-2344	87	24	that	that	SCONJ
inlawrev-2344	87	25	they	they	PRON
inlawrev-2344	87	26	are	be	AUX
inlawrev-2344	87	27	a	a	DET
inlawrev-2344	87	28	form	form	NOUN
inlawrev-2344	87	29	of	of	ADP
inlawrev-2344	87	30	indirect	indirect	ADJ
inlawrev-2344	87	31	government	government	NOUN
inlawrev-2344	87	32	subsidy	subsidy	NOUN
inlawrev-2344	87	33	.^^	.^^	PUNCT
inlawrev-2344	87	34	at	at	ADV
inlawrev-2344	87	35	least	least	ADV
inlawrev-2344	87	36	one	one	NUM
inlawrev-2344	87	37	court	court	NOUN
inlawrev-2344	87	38	has	have	AUX
inlawrev-2344	87	39	recognized	recognize	VERB
inlawrev-2344	87	40	that	that	SCONJ
inlawrev-2344	87	41	the	the	DET
inlawrev-2344	87	42	deduction	deduction	NOUN
inlawrev-2344	87	43	for	for	ADP
inlawrev-2344	87	44	charitable	charitable	ADJ
inlawrev-2344	87	45	contributions	contribution	NOUN
inlawrev-2344	87	46	constitutes	constitute	VERB
inlawrev-2344	87	47	a	a	DET
inlawrev-2344	87	48	subsidy	subsidy	NOUN
inlawrev-2344	87	49	:	:	PUNCT
inlawrev-2344	87	50	we	we	PRON
inlawrev-2344	87	51	think	think	VERB
inlawrev-2344	87	52	there	there	PRON
inlawrev-2344	87	53	is	be	VERB
inlawrev-2344	87	54	little	little	ADJ
inlawrev-2344	87	55	question	question	NOUN
inlawrev-2344	87	56	that	that	SCONJ
inlawrev-2344	87	57	the	the	DET
inlawrev-2344	87	58	provision	provision	NOUN
inlawrev-2344	87	59	of	of	ADP
inlawrev-2344	87	60	a	a	DET
inlawrev-2344	87	61	tax	tax	NOUN
inlawrev-2344	87	62	deduction	deduction	NOUN
inlawrev-2344	87	63	for	for	ADP
inlawrev-2344	87	64	charitable	charitable	ADJ
inlawrev-2344	87	65	contributions	contribution	NOUN
inlawrev-2344	87	66	is	be	AUX
inlawrev-2344	87	67	a	a	DET
inlawrev-2344	87	68	grant	grant	NOUN
inlawrev-2344	87	69	of	of	ADP
inlawrev-2344	87	70	federal	federal	ADJ
inlawrev-2344	87	71	financial	financial	ADJ
inlawrev-2344	87	72	assistance	assistance	NOUN
inlawrev-2344	87	73	within	within	ADP
inlawrev-2344	87	74	the	the	DET
inlawrev-2344	87	75	scope	scope	NOUN
inlawrev-2344	87	76	of	of	ADP
inlawrev-2344	87	77	the	the	DET
inlawrev-2344	87	78	1964	1964	NUM
inlawrev-2344	87	79	civil	civil	ADJ
inlawrev-2344	87	80	rights	right	NOUN
inlawrev-2344	87	81	act	act	NOUN
inlawrev-2344	87	82	.	.	PUNCT
inlawrev-2344	87	83	.	.	PUNCT
inlawrev-2344	87	84	.	.	PUNCT
inlawrev-2344	88	1	.	.	PUNCT
inlawrev-2344	89	1	unlike	unlike	ADP
inlawrev-2344	89	2	the	the	DET
inlawrev-2344	89	3	exemption	exemption	NOUN
inlawrev-2344	89	4	for	for	ADP
inlawrev-2344	89	5	nonprofit	nonprofit	ADJ
inlawrev-2344	89	6	clubs	club	NOUN
inlawrev-2344	89	7	,	,	PUNCT
inlawrev-2344	89	8	it	it	PRON
inlawrev-2344	89	9	can	can	AUX
inlawrev-2344	89	10	not	not	PART
inlawrev-2344	89	11	be	be	AUX
inlawrev-2344	89	12	explained	explain	VERB
inlawrev-2344	89	13	simply	simply	ADV
inlawrev-2344	89	14	as	as	ADP
inlawrev-2344	89	15	a	a	DET
inlawrev-2344	89	16	matter	matter	NOUN
inlawrev-2344	89	17	of	of	ADP
inlawrev-2344	89	18	pure	pure	ADJ
inlawrev-2344	89	19	tax	tax	NOUN
inlawrev-2344	89	20	policy	policy	NOUN
inlawrev-2344	89	21	.	.	PUNCT
inlawrev-2344	90	1	since	since	SCONJ
inlawrev-2344	90	2	it	it	PRON
inlawrev-2344	90	3	is	be	AUX
inlawrev-2344	90	4	available	available	ADJ
inlawrev-2344	90	5	only	only	ADV
inlawrev-2344	90	6	to	to	ADP
inlawrev-2344	90	7	particular	particular	ADJ
inlawrev-2344	90	8	groups	group	NOUN
inlawrev-2344	90	9	,	,	PUNCT
inlawrev-2344	90	10	it	it	PRON
inlawrev-2344	90	11	operates	operate	VERB
inlawrev-2344	90	12	in	in	ADP
inlawrev-2344	90	13	fact	fact	NOUN
inlawrev-2344	90	14	as	as	ADP
inlawrev-2344	90	15	a	a	DET
inlawrev-2344	90	16	subsidy	subsidy	NOUN
inlawrev-2344	90	17	in	in	ADP
inlawrev-2344	90	18	favor	favor	NOUN
inlawrev-2344	90	19	of	of	ADP
inlawrev-2344	90	20	the	the	DET
inlawrev-2344	90	21	particular	particular	ADJ
inlawrev-2344	90	22	activities	activity	NOUN
inlawrev-2344	90	23	these	these	DET
inlawrev-2344	90	24	groups	group	NOUN
inlawrev-2344	90	25	are	be	AUX
inlawrev-2344	90	26	pursuing.^^	pursuing.^^	PRON
inlawrev-2344	90	27	^"h	^"h	PROPN
inlawrev-2344	90	28	.	.	PUNCT
inlawrev-2344	91	1	simons	simon	NOUN
inlawrev-2344	91	2	,	,	PUNCT
inlawrev-2344	91	3	supra	supra	PROPN
inlawrev-2344	91	4	note	note	PROPN
inlawrev-2344	91	5	7	7	NUM
inlawrev-2344	91	6	,	,	PUNCT
inlawrev-2344	91	7	at	at	ADP
inlawrev-2344	91	8	41	41	NUM
inlawrev-2344	91	9	.	.	PUNCT
inlawrev-2344	91	10	''	''	PUNCT
inlawrev-2344	92	1	i	i	PRON
inlawrev-2344	92	2	d.	d.	PROPN
inlawrev-2344	92	3	at	at	ADP
inlawrev-2344	92	4	41	41	NUM
inlawrev-2344	92	5	-	-	SYM
inlawrev-2344	92	6	42	42	NUM
inlawrev-2344	92	7	.	.	PUNCT
inlawrev-2344	93	1	^^bittker	^^bittker	PROPN
inlawrev-2344	93	2	,	,	PUNCT
inlawrev-2344	93	3	supra	supra	PROPN
inlawrev-2344	93	4	note	note	NOUN
inlawrev-2344	93	5	5	5	NUM
inlawrev-2344	93	6	,	,	PUNCT
inlawrev-2344	93	7	at	at	ADP
inlawrev-2344	93	8	204	204	NUM
inlawrev-2344	93	9	.	.	PUNCT
inlawrev-2344	94	1	^'the	^'the	DET
inlawrev-2344	94	2	zero	zero	NUM
inlawrev-2344	94	3	bracket	bracket	NOUN
inlawrev-2344	94	4	amount	amount	NOUN
inlawrev-2344	94	5	(	(	PUNCT
inlawrev-2344	94	6	formerly	formerly	ADV
inlawrev-2344	94	7	the	the	DET
inlawrev-2344	94	8	standard	standard	ADJ
inlawrev-2344	94	9	deduction	deduction	NOUN
inlawrev-2344	94	10	)	)	PUNCT
inlawrev-2344	94	11	serves	serve	VERB
inlawrev-2344	94	12	as	as	ADP
inlawrev-2344	94	13	a	a	DET
inlawrev-2344	94	14	floor	floor	NOUN
inlawrev-2344	94	15	below	below	ADP
inlawrev-2344	94	16	which	which	PRON
inlawrev-2344	94	17	income	income	NOUN
inlawrev-2344	94	18	is	be	AUX
inlawrev-2344	94	19	not	not	PART
inlawrev-2344	94	20	taxed	tax	VERB
inlawrev-2344	94	21	.	.	PUNCT
inlawrev-2344	95	1	presumably	presumably	ADV
inlawrev-2344	95	2	,	,	PUNCT
inlawrev-2344	95	3	this	this	DET
inlawrev-2344	95	4	floor	floor	NOUN
inlawrev-2344	95	5	represents	represent	VERB
inlawrev-2344	95	6	an	an	DET
inlawrev-2344	95	7	amount	amount	NOUN
inlawrev-2344	95	8	of	of	ADP
inlawrev-2344	95	9	untaxed	untaxed	ADJ
inlawrev-2344	95	10	income	income	NOUN
inlawrev-2344	95	11	for	for	ADP
inlawrev-2344	95	12	food	food	NOUN
inlawrev-2344	95	13	,	,	PUNCT
inlawrev-2344	95	14	clothing	clothing	NOUN
inlawrev-2344	95	15	,	,	PUNCT
inlawrev-2344	95	16	shelter	shelter	NOUN
inlawrev-2344	95	17	,	,	PUNCT
inlawrev-2344	95	18	and	and	CCONJ
inlawrev-2344	95	19	other	other	ADJ
inlawrev-2344	95	20	necessities	necessity	NOUN
inlawrev-2344	95	21	.	.	PUNCT
inlawrev-2344	96	1	in	in	ADP
inlawrev-2344	96	2	1977	1977	NUM
inlawrev-2344	96	3	the	the	DET
inlawrev-2344	96	4	zero	zero	NUM
inlawrev-2344	96	5	bracket	bracket	NOUN
inlawrev-2344	96	6	amount	amount	NOUN
inlawrev-2344	96	7	for	for	ADP
inlawrev-2344	96	8	a	a	DET
inlawrev-2344	96	9	single	single	ADJ
inlawrev-2344	96	10	person	person	NOUN
inlawrev-2344	96	11	was	be	AUX
inlawrev-2344	96	12	$	$	SYM
inlawrev-2344	96	13	2,200	2,200	NUM
inlawrev-2344	96	14	.	.	PUNCT
inlawrev-2344	97	1	int	int	NOUN
inlawrev-2344	97	2	.	.	PUNCT
inlawrev-2344	98	1	rev	rev	PROPN
inlawrev-2344	98	2	.	.	PROPN
inlawrev-2344	98	3	serv	serv	PROPN
inlawrev-2344	98	4	.	.	PROPN
inlawrev-2344	98	5	,	,	PUNCT
inlawrev-2344	98	6	u.s	u.s	PROPN
inlawrev-2344	98	7	.	.	PROPN
inlawrev-2344	98	8	deft	deft	NOUN
inlawrev-2344	98	9	of	of	ADP
inlawrev-2344	98	10	treas	treas	PROPN
inlawrev-2344	98	11	.	.	PUNCT
inlawrev-2344	98	12	,	,	PUNCT
inlawrev-2344	98	13	your	your	PRON
inlawrev-2344	98	14	federal	federal	ADJ
inlawrev-2344	98	15	income	income	NOUN
inlawrev-2344	98	16	tax	tax	NOUN
inlawrev-2344	98	17	6	6	NUM
inlawrev-2344	98	18	(	(	PUNCT
inlawrev-2344	98	19	1978	1978	NUM
inlawrev-2344	98	20	)	)	PUNCT
inlawrev-2344	98	21	.	.	PUNCT
inlawrev-2344	99	1	combined	combine	VERB
inlawrev-2344	99	2	with	with	ADP
inlawrev-2344	99	3	the	the	DET
inlawrev-2344	99	4	personal	personal	ADJ
inlawrev-2344	99	5	exemption	exemption	NOUN
inlawrev-2344	99	6	of	of	ADP
inlawrev-2344	99	7	$	$	SYM
inlawrev-2344	99	8	750	750	NUM
inlawrev-2344	99	9	,	,	PUNCT
inlawrev-2344	99	10	i	i	PRON
inlawrev-2344	99	11	d.	d.	PROPN
inlawrev-2344	99	12	at	at	ADP
inlawrev-2344	99	13	14	14	NUM
inlawrev-2344	99	14	,	,	PUNCT
inlawrev-2344	99	15	this	this	PRON
inlawrev-2344	99	16	amounts	amount	VERB
inlawrev-2344	99	17	to	to	ADP
inlawrev-2344	99	18	$	$	SYM
inlawrev-2344	99	19	245.83	245.83	NUM
inlawrev-2344	99	20	per	per	ADP
inlawrev-2344	99	21	month	month	NOUN
inlawrev-2344	99	22	.	.	PUNCT
inlawrev-2344	100	1	^the	^the	DET
inlawrev-2344	100	2	economics	economic	NOUN
inlawrev-2344	100	3	of	of	ADP
inlawrev-2344	100	4	federal	federal	ADJ
inlawrev-2344	100	5	subsidy	subsidy	NOUN
inlawrev-2344	100	6	programs	program	NOUN
inlawrev-2344	100	7	:	:	PUNCT
inlawrev-2344	100	8	hearings	hearing	NOUN
inlawrev-2344	100	9	before	before	ADP
inlawrev-2344	100	10	the	the	DET
inlawrev-2344	100	11	subcomm	subcomm	NOUN
inlawrev-2344	100	12	.	.	PUNCT
inlawrev-2344	101	1	on	on	ADP
inlawrev-2344	101	2	priorities	priority	NOUN
inlawrev-2344	101	3	and	and	CCONJ
inlawrev-2344	101	4	economy	economy	NOUN
inlawrev-2344	101	5	in	in	ADP
inlawrev-2344	101	6	government	government	NOUN
inlawrev-2344	101	7	of	of	ADP
inlawrev-2344	101	8	the	the	DET
inlawrev-2344	101	9	joint	joint	ADJ
inlawrev-2344	101	10	economic	economic	ADJ
inlawrev-2344	101	11	comm	comm	NOUN
inlawrev-2344	101	12	.	.	PUNCT
inlawrev-2344	101	13	,	,	PUNCT
inlawrev-2344	101	14	92d	92d	NUM
inlawrev-2344	101	15	cong	cong	PROPN
inlawrev-2344	101	16	.	.	PROPN
inlawrev-2344	101	17	,	,	PUNCT
inlawrev-2344	101	18	1st	1st	ADJ
inlawrev-2344	101	19	sess	sess	NOUN
inlawrev-2344	101	20	.	.	PUNCT
inlawrev-2344	102	1	43	43	NUM
inlawrev-2344	102	2	(	(	PUNCT
inlawrev-2344	102	3	1972	1972	NUM
inlawrev-2344	102	4	)	)	PUNCT
inlawrev-2344	102	5	(	(	PUNCT
inlawrev-2344	102	6	statement	statement	NOUN
inlawrev-2344	102	7	of	of	ADP
inlawrev-2344	102	8	stanley	stanley	PROPN
inlawrev-2344	102	9	s.	s.	PROPN
inlawrev-2344	102	10	surrey	surrey	PROPN
inlawrev-2344	102	11	)	)	PUNCT
inlawrev-2344	102	12	;	;	PUNCT
inlawrev-2344	103	1	c.	c.	PROPN
inlawrev-2344	103	2	kahn	kahn	PROPN
inlawrev-2344	103	3	,	,	PUNCT
inlawrev-2344	103	4	personal	personal	ADJ
inlawrev-2344	103	5	deductions	deduction	NOUN
inlawrev-2344	103	6	in	in	ADP
inlawrev-2344	103	7	federal	federal	ADJ
inlawrev-2344	103	8	income	income	NOUN
inlawrev-2344	103	9	tax	tax	NOUN
inlawrev-2344	103	10	(	(	PUNCT
inlawrev-2344	103	11	1960	1960	NUM
inlawrev-2344	103	12	)	)	PUNCT
inlawrev-2344	103	13	;	;	PUNCT
inlawrev-2344	103	14	j.	j.	PROPN
inlawrev-2344	103	15	pechman	pechman	PROPN
inlawrev-2344	103	16	,	,	PUNCT
inlawrev-2344	103	17	supra	supra	PROPN
inlawrev-2344	103	18	note	note	PROPN
inlawrev-2344	103	19	7	7	NUM
inlawrev-2344	103	20	;	;	PUNCT
inlawrev-2344	103	21	dodyk	dodyk	NOUN
inlawrev-2344	103	22	,	,	PUNCT
inlawrev-2344	103	23	the	the	DET
inlawrev-2344	103	24	tax	tax	NOUN
inlawrev-2344	103	25	reform	reform	NOUN
inlawrev-2344	103	26	act	act	NOUN
inlawrev-2344	103	27	of	of	ADP
inlawrev-2344	103	28	1969	1969	NUM
inlawrev-2344	103	29	and	and	CCONJ
inlawrev-2344	103	30	the	the	DET
inlawrev-2344	103	31	poor	poor	ADJ
inlawrev-2344	103	32	,	,	PUNCT
inlawrev-2344	103	33	71	71	NUM
inlawrev-2344	103	34	colum	colum	NOUN
inlawrev-2344	103	35	.	.	PUNCT
inlawrev-2344	104	1	l.	l.	PROPN
inlawrev-2344	104	2	rev	rev	PROPN
inlawrev-2344	104	3	.	.	PROPN
inlawrev-2344	104	4	758	758	NUM
inlawrev-2344	104	5	,	,	PUNCT
inlawrev-2344	104	6	780	780	NUM
inlawrev-2344	104	7	-	-	SYM
inlawrev-2344	104	8	81	81	NUM
inlawrev-2344	104	9	;	;	PUNCT
inlawrev-2344	104	10	surrey	surrey	NOUN
inlawrev-2344	104	11	,	,	PUNCT
inlawrev-2344	104	12	tax	tax	NOUN
inlawrev-2344	104	13	incentives	incentive	NOUN
inlawrev-2344	104	14	as	as	ADP
inlawrev-2344	104	15	a	a	DET
inlawrev-2344	104	16	device	device	NOUN
inlawrev-2344	104	17	for	for	ADP
inlawrev-2344	104	18	implementing	implement	VERB
inlawrev-2344	104	19	government	government	NOUN
inlawrev-2344	104	20	policy	policy	NOUN
inlawrev-2344	104	21	:	:	PUNCT
inlawrev-2344	104	22	a	a	DET
inlawrev-2344	104	23	comparison	comparison	NOUN
inlawrev-2344	104	24	with	with	ADP
inlawrev-2344	104	25	direct	direct	ADJ
inlawrev-2344	104	26	government	government	NOUN
inlawrev-2344	104	27	expenditures	expenditure	NOUN
inlawrev-2344	104	28	,	,	PUNCT
inlawrev-2344	104	29	83	83	NUM
inlawrev-2344	104	30	harv	harv	NOUN
inlawrev-2344	104	31	.	.	PUNCT
inlawrev-2344	105	1	l.	l.	PROPN
inlawrev-2344	105	2	rev	rev	PROPN
inlawrev-2344	105	3	.	.	PROPN
inlawrev-2344	105	4	705	705	NUM
inlawrev-2344	105	5	(	(	PUNCT
inlawrev-2344	105	6	1970	1970	NUM
inlawrev-2344	105	7	)	)	PUNCT
inlawrev-2344	105	8	.	.	PUNCT
inlawrev-2344	106	1	but	but	CCONJ
inlawrev-2344	106	2	see	see	VERB
inlawrev-2344	106	3	bittker	bittker	NOUN
inlawrev-2344	106	4	,	,	PUNCT
inlawrev-2344	106	5	accounting	account	VERB
inlawrev-2344	106	6	for	for	ADP
inlawrev-2344	106	7	federal	federal	ADJ
inlawrev-2344	106	8	"	"	PUNCT
inlawrev-2344	106	9	tax	tax	NOUN
inlawrev-2344	106	10	subsidies	subsidy	NOUN
inlawrev-2344	106	11	"	"	PUNCT
inlawrev-2344	106	12	in	in	ADP
inlawrev-2344	106	13	the	the	DET
inlawrev-2344	106	14	national	national	ADJ
inlawrev-2344	106	15	budget	budget	NOUN
inlawrev-2344	106	16	,	,	PUNCT
inlawrev-2344	106	17	22	22	NUM
inlawrev-2344	106	18	nat'l	nat'l	PROPN
inlawrev-2344	106	19	tax	tax	NOUN
inlawrev-2344	106	20	j.	j.	PROPN
inlawrev-2344	106	21	244	244	NUM
inlawrev-2344	106	22	(	(	PUNCT
inlawrev-2344	106	23	1969	1969	NUM
inlawrev-2344	106	24	)	)	PUNCT
inlawrev-2344	106	25	.	.	PUNCT
inlawrev-2344	107	1	''	''	PUNCT
inlawrev-2344	107	2	mcglotten	mcglotten	PROPN
inlawrev-2344	107	3	v.	v.	ADP
inlawrev-2344	107	4	connally	connally	PROPN
inlawrev-2344	107	5	,	,	PUNCT
inlawrev-2344	107	6	338	338	NUM
inlawrev-2344	107	7	f.	f.	PROPN
inlawrev-2344	107	8	supp	supp	PROPN
inlawrev-2344	107	9	.	.	PUNCT
inlawrev-2344	108	1	448	448	NUM
inlawrev-2344	108	2	,	,	PUNCT
inlawrev-2344	108	3	462	462	NUM
inlawrev-2344	108	4	(	(	PUNCT
inlawrev-2344	108	5	d.d.c	d.d.c	PROPN
inlawrev-2344	108	6	.	.	PROPN
inlawrev-2344	108	7	1972	1972	NUM
inlawrev-2344	108	8	)	)	PUNCT
inlawrev-2344	108	9	(	(	PUNCT
inlawrev-2344	108	10	class	class	NOUN
inlawrev-2344	108	11	action	action	NOUN
inlawrev-2344	108	12	to	to	PART
inlawrev-2344	108	13	enjoin	enjoin	VERB
inlawrev-2344	108	14	granting	granting	NOUN
inlawrev-2344	108	15	of	of	ADP
inlawrev-2344	108	16	tax	tax	NOUN
inlawrev-2344	108	17	benefits	benefit	NOUN
inlawrev-2344	108	18	to	to	PART
inlawrev-2344	108	19	fraternal	fraternal	VERB
inlawrev-2344	108	20	and	and	CCONJ
inlawrev-2344	108	21	nonprofit	nonprofit	ADJ
inlawrev-2344	108	22	organizations	organization	NOUN
inlawrev-2344	108	23	which	which	PRON
inlawrev-2344	108	24	exclude	exclude	VERB
inlawrev-2344	108	25	nonwhites	nonwhite	NOUN
inlawrev-2344	108	26	)	)	PUNCT
inlawrev-2344	108	27	.	.	PUNCT
inlawrev-2344	109	1	1979	1979	NUM
inlawrev-2344	109	2	]	]	PUNCT
inlawrev-2344	109	3	renters	renter	NOUN
inlawrev-2344	109	4	'	'	PART
inlawrev-2344	109	5	deduction	deduction	NOUN
inlawrev-2344	109	6	587	587	NUM
inlawrev-2344	109	7	as	as	ADP
inlawrev-2344	109	8	secretary	secretary	NOUN
inlawrev-2344	109	9	of	of	ADP
inlawrev-2344	109	10	the	the	DET
inlawrev-2344	109	11	department	department	NOUN
inlawrev-2344	109	12	of	of	ADP
inlawrev-2344	109	13	housing	housing	PROPN
inlawrev-2344	109	14	and	and	CCONJ
inlawrev-2344	109	15	urban	urban	PROPN
inlawrev-2344	109	16	development,^	development,^	PROPN
inlawrev-2344	109	17	®	®	NOUN
inlawrev-2344	109	18	george	george	PROPN
inlawrev-2344	109	19	romney	romney	PROPN
inlawrev-2344	109	20	publicly	publicly	ADV
inlawrev-2344	109	21	noted	note	VERB
inlawrev-2344	109	22	that	that	SCONJ
inlawrev-2344	109	23	deductions	deduction	NOUN
inlawrev-2344	109	24	are	be	AUX
inlawrev-2344	109	25	,	,	PUNCT
inlawrev-2344	109	26	in	in	ADP
inlawrev-2344	109	27	effect	effect	NOUN
inlawrev-2344	109	28	,	,	PUNCT
inlawrev-2344	109	29	subsidies	subsidy	NOUN
inlawrev-2344	109	30	:	:	PUNCT
inlawrev-2344	109	31	"	"	PUNCT
inlawrev-2344	109	32	maybe	maybe	ADV
inlawrev-2344	109	33	we	we	PRON
inlawrev-2344	109	34	ought	ought	AUX
inlawrev-2344	109	35	to	to	PART
inlawrev-2344	109	36	repeal	repeal	VERB
inlawrev-2344	109	37	part	part	NOUN
inlawrev-2344	109	38	of	of	ADP
inlawrev-2344	109	39	the	the	DET
inlawrev-2344	109	40	right	right	NOUN
inlawrev-2344	109	41	to	to	PART
inlawrev-2344	109	42	deduct	deduct	VERB
inlawrev-2344	109	43	the	the	DET
inlawrev-2344	109	44	interest	interest	NOUN
inlawrev-2344	109	45	rate	rate	NOUN
inlawrev-2344	109	46	from	from	ADP
inlawrev-2344	109	47	the	the	DET
inlawrev-2344	109	48	income	income	NOUN
inlawrev-2344	109	49	tax	tax	NOUN
inlawrev-2344	109	50	return	return	NOUN
inlawrev-2344	109	51	to	to	PART
inlawrev-2344	109	52	bring	bring	VERB
inlawrev-2344	109	53	home	home	ADV
inlawrev-2344	109	54	to	to	ADP
inlawrev-2344	109	55	middle	middle	ADJ
inlawrev-2344	109	56	income	income	NOUN
inlawrev-2344	109	57	and	and	CCONJ
inlawrev-2344	109	58	affluent	affluent	ADJ
inlawrev-2344	109	59	families	family	NOUN
inlawrev-2344	109	60	that	that	SCONJ
inlawrev-2344	109	61	they	they	PRON
inlawrev-2344	109	62	are	be	AUX
inlawrev-2344	109	63	getting	get	VERB
inlawrev-2344	109	64	a	a	DET
inlawrev-2344	109	65	housing	housing	NOUN
inlawrev-2344	109	66	subsidy	subsidy	NOUN
inlawrev-2344	109	67	.	.	PUNCT
inlawrev-2344	110	1	"^^	"^^	PROPN
inlawrev-2344	110	2	if	if	SCONJ
inlawrev-2344	110	3	homeowner	homeowner	NOUN
inlawrev-2344	110	4	deductions	deduction	NOUN
inlawrev-2344	110	5	are	be	AUX
inlawrev-2344	110	6	a	a	DET
inlawrev-2344	110	7	subsidy	subsidy	NOUN
inlawrev-2344	110	8	,	,	PUNCT
inlawrev-2344	110	9	the	the	DET
inlawrev-2344	110	10	size	size	NOUN
inlawrev-2344	110	11	of	of	ADP
inlawrev-2344	110	12	the	the	DET
inlawrev-2344	110	13	subsidy	subsidy	NOUN
inlawrev-2344	110	14	is	be	AUX
inlawrev-2344	110	15	substantial	substantial	ADJ
inlawrev-2344	110	16	.	.	PUNCT
inlawrev-2344	111	1	professor	professor	NOUN
inlawrev-2344	111	2	surrey	surrey	PROPN
inlawrev-2344	111	3	has	have	AUX
inlawrev-2344	111	4	emphasized	emphasize	VERB
inlawrev-2344	111	5	the	the	DET
inlawrev-2344	111	6	magnitude	magnitude	NOUN
inlawrev-2344	111	7	of	of	ADP
inlawrev-2344	111	8	this	this	DET
inlawrev-2344	111	9	indirect	indirect	ADJ
inlawrev-2344	111	10	subsidy	subsidy	NOUN
inlawrev-2344	111	11	by	by	ADP
inlawrev-2344	111	12	comparing	compare	VERB
inlawrev-2344	111	13	its	its	PRON
inlawrev-2344	111	14	cost	cost	NOUN
inlawrev-2344	111	15	with	with	ADP
inlawrev-2344	111	16	the	the	DET
inlawrev-2344	111	17	cost	cost	NOUN
inlawrev-2344	111	18	of	of	ADP
inlawrev-2344	111	19	direct	direct	ADJ
inlawrev-2344	111	20	government	government	NOUN
inlawrev-2344	111	21	subsidies	subsidy	NOUN
inlawrev-2344	111	22	:	:	PUNCT
inlawrev-2344	111	23	the	the	DET
inlawrev-2344	111	24	tax	tax	NOUN
inlawrev-2344	111	25	expenditure	expenditure	NOUN
inlawrev-2344	111	26	items	item	NOUN
inlawrev-2344	111	27	for	for	ADP
inlawrev-2344	111	28	housing	housing	NOUN
inlawrev-2344	111	29	—	—	PUNCT
inlawrev-2344	111	30	deductions	deduction	NOUN
inlawrev-2344	111	31	for	for	ADP
inlawrev-2344	111	32	mortgage	mortgage	NOUN
inlawrev-2344	111	33	interest	interest	NOUN
inlawrev-2344	111	34	and	and	CCONJ
inlawrev-2344	111	35	property	property	NOUN
inlawrev-2344	111	36	taxes	taxis	NOUN
inlawrev-2344	111	37	—	—	PUNCT
inlawrev-2344	111	38	constitute	constitute	VERB
inlawrev-2344	111	39	the	the	DET
inlawrev-2344	111	40	largest	large	ADJ
inlawrev-2344	111	41	items	item	NOUN
inlawrev-2344	111	42	in	in	ADP
inlawrev-2344	111	43	the	the	DET
inlawrev-2344	111	44	government	government	NOUN
inlawrev-2344	111	45	program	program	NOUN
inlawrev-2344	111	46	to	to	PART
inlawrev-2344	111	47	assist	assist	VERB
inlawrev-2344	111	48	private	private	ADJ
inlawrev-2344	111	49	housing	housing	NOUN
inlawrev-2344	111	50	,	,	PUNCT
inlawrev-2344	111	51	far	far	ADV
inlawrev-2344	111	52	in	in	ADP
inlawrev-2344	111	53	excess	excess	NOUN
inlawrev-2344	111	54	of	of	ADP
inlawrev-2344	111	55	direct	direct	ADJ
inlawrev-2344	111	56	expenditure	expenditure	NOUN
inlawrev-2344	111	57	programs	program	NOUN
inlawrev-2344	111	58	in	in	ADP
inlawrev-2344	111	59	the	the	DET
inlawrev-2344	111	60	housing	housing	NOUN
inlawrev-2344	111	61	area	area	NOUN
inlawrev-2344	111	62	.	.	PUNCT
inlawrev-2344	112	1	thus	thus	ADV
inlawrev-2344	112	2	,	,	PUNCT
inlawrev-2344	112	3	for	for	ADP
inlawrev-2344	112	4	1970	1970	NUM
inlawrev-2344	112	5	,	,	PUNCT
inlawrev-2344	112	6	these	these	DET
inlawrev-2344	112	7	tax	tax	NOUN
inlawrev-2344	112	8	expenditures	expenditure	NOUN
inlawrev-2344	112	9	came	come	VERB
inlawrev-2344	112	10	to	to	ADP
inlawrev-2344	112	11	$	$	SYM
inlawrev-2344	112	12	5.4	5.4	NUM
inlawrev-2344	112	13	billion	billion	NUM
inlawrev-2344	112	14	,	,	PUNCT
inlawrev-2344	112	15	and	and	CCONJ
inlawrev-2344	112	16	the	the	DET
inlawrev-2344	112	17	direct	direct	ADJ
inlawrev-2344	112	18	expenditures	expenditure	NOUN
inlawrev-2344	112	19	came	come	VERB
inlawrev-2344	112	20	to	to	ADP
inlawrev-2344	112	21	$	$	SYM
inlawrev-2344	112	22	2.7	2.7	NUM
inlawrev-2344	112	23	billion.38	billion.38	NOUN
inlawrev-2344	112	24	it	it	PRON
inlawrev-2344	112	25	can	can	AUX
inlawrev-2344	112	26	not	not	PART
inlawrev-2344	112	27	be	be	AUX
inlawrev-2344	112	28	said	say	VERB
inlawrev-2344	112	29	that	that	SCONJ
inlawrev-2344	112	30	congress	congress	PROPN
inlawrev-2344	112	31	consciously	consciously	ADV
inlawrev-2344	112	32	devised	devise	VERB
inlawrev-2344	112	33	ways	way	NOUN
inlawrev-2344	112	34	of	of	ADP
inlawrev-2344	112	35	assisting	assist	VERB
inlawrev-2344	112	36	the	the	DET
inlawrev-2344	112	37	homeowner	homeowner	NOUN
inlawrev-2344	112	38	at	at	ADP
inlawrev-2344	112	39	the	the	DET
inlawrev-2344	112	40	expense	expense	NOUN
inlawrev-2344	112	41	of	of	ADP
inlawrev-2344	112	42	the	the	DET
inlawrev-2344	112	43	renter	renter	NOUN
inlawrev-2344	112	44	.	.	PUNCT
inlawrev-2344	113	1	the	the	DET
inlawrev-2344	113	2	deductions	deduction	NOUN
inlawrev-2344	113	3	for	for	ADP
inlawrev-2344	113	4	interest	interest	NOUN
inlawrev-2344	113	5	and	and	CCONJ
inlawrev-2344	113	6	taxes	taxis	NOUN
inlawrev-2344	113	7	are	be	AUX
inlawrev-2344	113	8	general	general	ADJ
inlawrev-2344	113	9	provisions	provision	NOUN
inlawrev-2344	113	10	.	.	PUNCT
inlawrev-2344	114	1	the	the	DET
inlawrev-2344	114	2	interest	interest	NOUN
inlawrev-2344	114	3	deduction	deduction	NOUN
inlawrev-2344	114	4	applies	apply	VERB
inlawrev-2344	114	5	not	not	PART
inlawrev-2344	114	6	only	only	ADV
inlawrev-2344	114	7	to	to	PART
inlawrev-2344	114	8	mortgage	mortgage	VERB
inlawrev-2344	114	9	interest	interest	NOUN
inlawrev-2344	114	10	but	but	CCONJ
inlawrev-2344	114	11	also	also	ADV
inlawrev-2344	114	12	to	to	ADP
inlawrev-2344	114	13	interest	interest	NOUN
inlawrev-2344	114	14	on	on	ADP
inlawrev-2344	114	15	all	all	DET
inlawrev-2344	114	16	consumer	consumer	NOUN
inlawrev-2344	114	17	purchases	purchase	NOUN
inlawrev-2344	114	18	and	and	CCONJ
inlawrev-2344	114	19	investment	investment	NOUN
inlawrev-2344	114	20	indebtedness	indebtedness	NOUN
inlawrev-2344	114	21	.	.	PUNCT
inlawrev-2344	115	1	deductions	deduction	NOUN
inlawrev-2344	115	2	for	for	ADP
inlawrev-2344	115	3	taxes	taxis	NOUN
inlawrev-2344	115	4	were	be	AUX
inlawrev-2344	115	5	probably	probably	ADV
inlawrev-2344	115	6	allowed	allow	VERB
inlawrev-2344	115	7	originally	originally	ADV
inlawrev-2344	115	8	as	as	ADP
inlawrev-2344	115	9	a	a	DET
inlawrev-2344	115	10	method	method	NOUN
inlawrev-2344	115	11	of	of	ADP
inlawrev-2344	115	12	avoiding	avoid	VERB
inlawrev-2344	115	13	double	double	ADJ
inlawrev-2344	115	14	taxation	taxation	NOUN
inlawrev-2344	115	15	.	.	PUNCT
inlawrev-2344	116	1	in	in	ADP
inlawrev-2344	116	2	the	the	DET
inlawrev-2344	116	3	original	original	ADJ
inlawrev-2344	116	4	act	act	NOUN
inlawrev-2344	116	5	of	of	ADP
inlawrev-2344	116	6	1913,^	1913,^	NOUN
inlawrev-2344	116	7	®	®	NOUN
inlawrev-2344	116	8	all	all	DET
inlawrev-2344	116	9	taxes	taxis	NOUN
inlawrev-2344	116	10	were	be	AUX
inlawrev-2344	116	11	deductible	deductible	ADJ
inlawrev-2344	116	12	.	.	PUNCT
inlawrev-2344	117	1	the	the	DET
inlawrev-2344	117	2	deduction	deduction	NOUN
inlawrev-2344	117	3	of	of	ADP
inlawrev-2344	117	4	the	the	DET
inlawrev-2344	117	5	federal	federal	ADJ
inlawrev-2344	117	6	income	income	NOUN
inlawrev-2344	117	7	tax	tax	NOUN
inlawrev-2344	117	8	was	be	AUX
inlawrev-2344	117	9	eliminated	eliminate	VERB
inlawrev-2344	117	10	in	in	ADP
inlawrev-2344	117	11	1917^*^	1917^*^	NUM
inlawrev-2344	117	12	and	and	CCONJ
inlawrev-2344	117	13	the	the	DET
inlawrev-2344	117	14	deduction	deduction	NOUN
inlawrev-2344	117	15	for	for	ADP
inlawrev-2344	117	16	federal	federal	ADJ
inlawrev-2344	117	17	excise	excise	NOUN
inlawrev-2344	117	18	taxes	taxis	NOUN
inlawrev-2344	117	19	in	in	ADP
inlawrev-2344	117	20	1943	1943	NUM
inlawrev-2344	117	21	.	.	PUNCT
inlawrev-2344	118	1	"	"	PUNCT
inlawrev-2344	118	2	'	'	PUNCT
inlawrev-2344	118	3	in	in	ADP
inlawrev-2344	118	4	1964	1964	NUM
inlawrev-2344	118	5	,	,	PUNCT
inlawrev-2344	118	6	deductible	deductible	ADJ
inlawrev-2344	118	7	taxes	taxis	NOUN
inlawrev-2344	118	8	were	be	AUX
inlawrev-2344	118	9	enumerated	enumerate	VERB
inlawrev-2344	118	10	for	for	ADP
inlawrev-2344	118	11	the	the	DET
inlawrev-2344	118	12	first	first	ADJ
inlawrev-2344	118	13	time	time	NOUN
inlawrev-2344	118	14	.	.	PUNCT
inlawrev-2344	119	1	"^	"^	NOUN
inlawrev-2344	119	2	recognizing	recognize	VERB
inlawrev-2344	119	3	that	that	SCONJ
inlawrev-2344	119	4	state	state	NOUN
inlawrev-2344	119	5	and	and	CCONJ
inlawrev-2344	119	6	local	local	ADJ
inlawrev-2344	119	7	income	income	NOUN
inlawrev-2344	119	8	,	,	PUNCT
inlawrev-2344	119	9	property	property	NOUN
inlawrev-2344	119	10	,	,	PUNCT
inlawrev-2344	119	11	and	and	CCONJ
inlawrev-2344	119	12	sales	sale	NOUN
inlawrev-2344	119	13	taxes	taxis	NOUN
inlawrev-2344	119	14	are	be	AUX
inlawrev-2344	119	15	the	the	DET
inlawrev-2344	119	16	major	major	ADJ
inlawrev-2344	119	17	sources	source	NOUN
inlawrev-2344	119	18	of	of	ADP
inlawrev-2344	119	19	revenue	revenue	NOUN
inlawrev-2344	119	20	for	for	ADP
inlawrev-2344	119	21	state	state	NOUN
inlawrev-2344	119	22	and	and	CCONJ
inlawrev-2344	119	23	local	local	ADJ
inlawrev-2344	119	24	governments	government	NOUN
inlawrev-2344	119	25	,	,	PUNCT
inlawrev-2344	119	26	congress	congress	PROPN
inlawrev-2344	119	27	continued	continue	VERB
inlawrev-2344	119	28	the	the	DET
inlawrev-2344	119	29	deduction	deduction	NOUN
inlawrev-2344	119	30	of	of	ADP
inlawrev-2344	119	31	these	these	DET
inlawrev-2344	119	32	taxes	taxis	NOUN
inlawrev-2344	119	33	,	,	PUNCT
inlawrev-2344	119	34	not	not	PART
inlawrev-2344	119	35	only	only	ADV
inlawrev-2344	119	36	to	to	PART
inlawrev-2344	119	37	ease	ease	VERB
inlawrev-2344	119	38	the	the	DET
inlawrev-2344	119	39	burden	burden	NOUN
inlawrev-2344	119	40	of	of	ADP
inlawrev-2344	119	41	multiple	multiple	ADJ
inlawrev-2344	119	42	taxation	taxation	NOUN
inlawrev-2344	119	43	but	but	CCONJ
inlawrev-2344	119	44	also	also	ADV
inlawrev-2344	119	45	to	to	PART
inlawrev-2344	119	46	allow	allow	VERB
inlawrev-2344	119	47	the	the	DET
inlawrev-2344	119	48	federal	federal	ADJ
inlawrev-2344	119	49	government	government	NOUN
inlawrev-2344	119	50	to	to	PART
inlawrev-2344	119	51	remain	remain	VERB
inlawrev-2344	119	52	properly	properly	ADV
inlawrev-2344	119	53	neutral	neutral	ADJ
inlawrev-2344	119	54	as	as	ADP
inlawrev-2344	119	55	to	to	ADP
inlawrev-2344	119	56	the	the	DET
inlawrev-2344	119	57	relative	relative	ADJ
inlawrev-2344	119	58	use	use	NOUN
inlawrev-2344	119	59	of	of	ADP
inlawrev-2344	119	60	these	these	DET
inlawrev-2344	119	61	taxes	taxis	NOUN
inlawrev-2344	119	62	.	.	PUNCT
inlawrev-2344	119	63	"	"	PUNCT
inlawrev-2344	120	1	it	it	PRON
inlawrev-2344	120	2	would	would	AUX
inlawrev-2344	120	3	have	have	AUX
inlawrev-2344	120	4	been	be	AUX
inlawrev-2344	120	5	commendable	commendable	ADJ
inlawrev-2344	120	6	if	if	SCONJ
inlawrev-2344	120	7	congress	congress	PROPN
inlawrev-2344	120	8	had	have	AUX
inlawrev-2344	120	9	also	also	ADV
inlawrev-2344	120	10	remained	remain	VERB
inlawrev-2344	120	11	neutral	neutral	ADJ
inlawrev-2344	120	12	on	on	ADP
inlawrev-2344	120	13	the	the	DET
inlawrev-2344	120	14	question	question	NOUN
inlawrev-2344	120	15	of	of	ADP
inlawrev-2344	120	16	renting	rent	VERB
inlawrev-2344	120	17	or	or	CCONJ
inlawrev-2344	120	18	buying	buy	VERB
inlawrev-2344	120	19	a	a	DET
inlawrev-2344	120	20	shelter	shelter	NOUN
inlawrev-2344	120	21	.	.	PUNCT
inlawrev-2344	121	1	the	the	DET
inlawrev-2344	121	2	house	house	PROPN
inlawrev-2344	121	3	^^secretary	^^secretary	PROPN
inlawrev-2344	121	4	romney	romney	PROPN
inlawrev-2344	121	5	assumed	assume	VERB
inlawrev-2344	121	6	office	office	PROPN
inlawrev-2344	121	7	jan	jan	PROPN
inlawrev-2344	121	8	.	.	PROPN
inlawrev-2344	121	9	22	22	NUM
inlawrev-2344	121	10	,	,	PUNCT
inlawrev-2344	121	11	1969	1969	NUM
inlawrev-2344	121	12	,	,	PUNCT
inlawrev-2344	121	13	and	and	CCONJ
inlawrev-2344	121	14	resigned	resign	VERB
inlawrev-2344	121	15	nov	nov	PROPN
inlawrev-2344	121	16	.	.	PROPN
inlawrev-2344	121	17	22	22	NUM
inlawrev-2344	121	18	,	,	PUNCT
inlawrev-2344	121	19	1972	1972	NUM
inlawrev-2344	121	20	.	.	PUNCT
inlawrev-2344	122	1	biographical	biographical	ADJ
inlawrev-2344	122	2	directory	directory	NOUN
inlawrev-2344	122	3	of	of	ADP
inlawrev-2344	122	4	the	the	DET
inlawrev-2344	122	5	united	united	PROPN
inlawrev-2344	122	6	states	states	PROPN
inlawrev-2344	122	7	executive	executive	ADJ
inlawrev-2344	122	8	branch	branch	NOUN
inlawrev-2344	122	9	1774	1774	NUM
inlawrev-2344	122	10	-	-	SYM
inlawrev-2344	122	11	1977	1977	NUM
inlawrev-2344	122	12	,	,	PUNCT
inlawrev-2344	122	13	at	at	ADP
inlawrev-2344	122	14	290	290	NUM
inlawrev-2344	122	15	-	-	SYM
inlawrev-2344	122	16	91	91	NUM
inlawrev-2344	122	17	(	(	PUNCT
inlawrev-2344	122	18	r.	r.	PROPN
inlawrev-2344	122	19	sobel	sobel	PROPN
inlawrev-2344	122	20	ed	ed	PROPN
inlawrev-2344	122	21	.	.	PROPN
inlawrev-2344	122	22	1977	1977	NUM
inlawrev-2344	122	23	)	)	PUNCT
inlawrev-2344	122	24	.	.	PUNCT
inlawrev-2344	123	1	''	''	PUNCT
inlawrev-2344	123	2	n.y	n.y	PROPN
inlawrev-2344	123	3	.	.	PROPN
inlawrev-2344	123	4	times	times	PROPN
inlawrev-2344	123	5	,	,	PUNCT
inlawrev-2344	123	6	oct	oct	PROPN
inlawrev-2344	123	7	.	.	PROPN
inlawrev-2344	123	8	24	24	NUM
inlawrev-2344	123	9	,	,	PUNCT
inlawrev-2344	123	10	1969	1969	NUM
inlawrev-2344	123	11	,	,	PUNCT
inlawrev-2344	123	12	at	at	ADP
inlawrev-2344	123	13	18	18	NUM
inlawrev-2344	123	14	,	,	PUNCT
inlawrev-2344	123	15	col	col	NOUN
inlawrev-2344	123	16	.	.	PROPN
inlawrev-2344	123	17	5	5	NUM
inlawrev-2344	123	18	.	.	X
inlawrev-2344	123	19	^*s	^*s	NUM
inlawrev-2344	123	20	.	.	X
inlawrev-2344	123	21	surrey	surrey	PROPN
inlawrev-2344	123	22	,	,	PUNCT
inlawrev-2344	123	23	pathways	pathway	NOUN
inlawrev-2344	123	24	to	to	PART
inlawrev-2344	123	25	tax	tax	NOUN
inlawrev-2344	123	26	reform	reform	NOUN
inlawrev-2344	123	27	:	:	PUNCT
inlawrev-2344	123	28	the	the	DET
inlawrev-2344	123	29	concept	concept	NOUN
inlawrev-2344	123	30	of	of	ADP
inlawrev-2344	123	31	tax	tax	NOUN
inlawrev-2344	123	32	expenditures	expenditure	NOUN
inlawrev-2344	123	33	235	235	NUM
inlawrev-2344	123	34	(	(	PUNCT
inlawrev-2344	123	35	1973	1973	NUM
inlawrev-2344	123	36	)	)	PUNCT
inlawrev-2344	123	37	.	.	PUNCT
inlawrev-2344	124	1	^'tariff	^'tariff	PROPN
inlawrev-2344	124	2	act	act	PROPN
inlawrev-2344	124	3	of	of	ADP
inlawrev-2344	124	4	1913	1913	NUM
inlawrev-2344	124	5	,	,	PUNCT
inlawrev-2344	124	6	ch	ch	NOUN
inlawrev-2344	124	7	.	.	PROPN
inlawrev-2344	124	8	16	16	NUM
inlawrev-2344	124	9	,	,	PUNCT
inlawrev-2344	124	10	§	§	PROPN
inlawrev-2344	124	11	11	11	NUM
inlawrev-2344	124	12	,	,	PUNCT
inlawrev-2344	124	13	38	38	NUM
inlawrev-2344	124	14	stat	stat	NOUN
inlawrev-2344	124	15	.	.	PUNCT
inlawrev-2344	125	1	114	114	NUM
inlawrev-2344	125	2	(	(	PUNCT
inlawrev-2344	125	3	1913	1913	NUM
inlawrev-2344	125	4	)	)	PUNCT
inlawrev-2344	125	5	.	.	PUNCT
inlawrev-2344	126	1	^''war	^''war	PROPN
inlawrev-2344	126	2	revenue	revenue	PROPN
inlawrev-2344	126	3	act	act	PROPN
inlawrev-2344	126	4	,	,	PUNCT
inlawrev-2344	126	5	ch	ch	NOUN
inlawrev-2344	126	6	.	.	PROPN
inlawrev-2344	126	7	63	63	NUM
inlawrev-2344	126	8	,	,	PUNCT
inlawrev-2344	126	9	§	§	PROPN
inlawrev-2344	126	10	1201	1201	NUM
inlawrev-2344	126	11	,	,	PUNCT
inlawrev-2344	126	12	40	40	NUM
inlawrev-2344	126	13	stat	stat	NOUN
inlawrev-2344	126	14	.	.	PUNCT
inlawrev-2344	127	1	300	300	NUM
inlawrev-2344	127	2	(	(	PUNCT
inlawrev-2344	127	3	1917	1917	NUM
inlawrev-2344	127	4	)	)	PUNCT
inlawrev-2344	127	5	.	.	PUNCT
inlawrev-2344	128	1	"	"	PUNCT
inlawrev-2344	128	2	revenue	revenue	NOUN
inlawrev-2344	128	3	act	act	NOUN
inlawrev-2344	128	4	of	of	ADP
inlawrev-2344	128	5	1943	1943	NUM
inlawrev-2344	128	6	,	,	PUNCT
inlawrev-2344	128	7	ch	ch	NOUN
inlawrev-2344	128	8	.	.	PROPN
inlawrev-2344	128	9	63	63	NUM
inlawrev-2344	128	10	,	,	PUNCT
inlawrev-2344	128	11	§	§	PROPN
inlawrev-2344	128	12	111	111	NUM
inlawrev-2344	128	13	,	,	PUNCT
inlawrev-2344	128	14	58	58	NUM
inlawrev-2344	128	15	stat	stat	NOUN
inlawrev-2344	128	16	.	.	PUNCT
inlawrev-2344	129	1	21	21	NUM
inlawrev-2344	129	2	(	(	PUNCT
inlawrev-2344	129	3	1944	1944	NUM
inlawrev-2344	129	4	)	)	PUNCT
inlawrev-2344	129	5	.	.	PUNCT
inlawrev-2344	130	1	"	"	PUNCT
inlawrev-2344	130	2	revenue	revenue	NOUN
inlawrev-2344	130	3	act	act	NOUN
inlawrev-2344	130	4	of	of	ADP
inlawrev-2344	130	5	1964	1964	NUM
inlawrev-2344	130	6	,	,	PUNCT
inlawrev-2344	130	7	pub	pub	NOUN
inlawrev-2344	130	8	.	.	PUNCT
inlawrev-2344	131	1	l.	l.	PROPN
inlawrev-2344	131	2	no	no	INTJ
inlawrev-2344	131	3	.	.	PROPN
inlawrev-2344	132	1	88	88	NUM
inlawrev-2344	132	2	-	-	SYM
inlawrev-2344	132	3	272	272	NUM
inlawrev-2344	132	4	,	,	PUNCT
inlawrev-2344	132	5	§	§	PROPN
inlawrev-2344	132	6	207	207	NUM
inlawrev-2344	132	7	,	,	PUNCT
inlawrev-2344	132	8	78	78	NUM
inlawrev-2344	132	9	stat	stat	NOUN
inlawrev-2344	132	10	.	.	PUNCT
inlawrev-2344	133	1	19	19	NUM
inlawrev-2344	133	2	(	(	PUNCT
inlawrev-2344	133	3	1964	1964	NUM
inlawrev-2344	133	4	)	)	PUNCT
inlawrev-2344	133	5	.	.	PUNCT
inlawrev-2344	134	1	"	"	PUNCT
inlawrev-2344	134	2	h.r	h.r	PROPN
inlawrev-2344	134	3	.	.	PROPN
inlawrev-2344	134	4	rep	rep	PROPN
inlawrev-2344	134	5	.	.	PROPN
inlawrev-2344	134	6	no	no	INTJ
inlawrev-2344	134	7	.	.	PUNCT
inlawrev-2344	135	1	749	749	NUM
inlawrev-2344	135	2	,	,	PUNCT
inlawrev-2344	135	3	88th	88th	ADJ
inlawrev-2344	135	4	cong	cong	NOUN
inlawrev-2344	135	5	.	.	PROPN
inlawrev-2344	135	6	,	,	PUNCT
inlawrev-2344	135	7	2d	2d	NUM
inlawrev-2344	135	8	sess	sess	NOUN
inlawrev-2344	135	9	.	.	PUNCT
inlawrev-2344	135	10	,	,	PUNCT
inlawrev-2344	135	11	reprinted	reprint	VERB
inlawrev-2344	135	12	in	in	ADP
inlawrev-2344	135	13	[	[	X
inlawrev-2344	135	14	1964	1964	NUM
inlawrev-2344	135	15	]	]	X
inlawrev-2344	135	16	u.s	u.s	PROPN
inlawrev-2344	135	17	.	.	PROPN
inlawrev-2344	135	18	code	code	PROPN
inlawrev-2344	135	19	cong	cong	PROPN
inlawrev-2344	135	20	.	.	PUNCT
inlawrev-2344	136	1	&	&	CCONJ
inlawrev-2344	136	2	ad	ad	NOUN
inlawrev-2344	136	3	.	.	PUNCT
inlawrev-2344	137	1	news	news	NOUN
inlawrev-2344	137	2	1313	1313	NUM
inlawrev-2344	137	3	,	,	PUNCT
inlawrev-2344	137	4	1357	1357	NUM
inlawrev-2344	137	5	.	.	PUNCT
inlawrev-2344	138	1	588	588	NUM
inlawrev-2344	138	2	indiana	indiana	PROPN
inlawrev-2344	138	3	law	law	PROPN
inlawrev-2344	138	4	review	review	NOUN
inlawrev-2344	138	5	[	[	X
inlawrev-2344	138	6	vol	vol	NOUN
inlawrev-2344	138	7	.	.	PUNCT
inlawrev-2344	138	8	12:583	12:583	NUM
inlawrev-2344	138	9	report	report	NOUN
inlawrev-2344	138	10	contains	contain	VERB
inlawrev-2344	138	11	this	this	DET
inlawrev-2344	138	12	rather	rather	ADV
inlawrev-2344	138	13	cryptic	cryptic	ADJ
inlawrev-2344	138	14	statement	statement	NOUN
inlawrev-2344	138	15	on	on	ADP
inlawrev-2344	138	16	the	the	DET
inlawrev-2344	138	17	advisability	advisability	NOUN
inlawrev-2344	138	18	of	of	ADP
inlawrev-2344	138	19	continuing	continue	VERB
inlawrev-2344	138	20	the	the	DET
inlawrev-2344	138	21	deduction	deduction	NOUN
inlawrev-2344	138	22	for	for	ADP
inlawrev-2344	138	23	property	property	NOUN
inlawrev-2344	138	24	taxes	taxis	NOUN
inlawrev-2344	138	25	:	:	PUNCT
inlawrev-2344	138	26	"	"	PUNCT
inlawrev-2344	138	27	the	the	DET
inlawrev-2344	138	28	burden	burden	NOUN
inlawrev-2344	138	29	of	of	ADP
inlawrev-2344	138	30	property	property	NOUN
inlawrev-2344	138	31	taxes	taxis	NOUN
inlawrev-2344	138	32	varies	vary	VERB
inlawrev-2344	138	33	widely	widely	ADV
inlawrev-2344	138	34	among	among	ADP
inlawrev-2344	138	35	individuals	individual	NOUN
inlawrev-2344	138	36	according	accord	VERB
inlawrev-2344	138	37	to	to	ADP
inlawrev-2344	138	38	whether	whether	SCONJ
inlawrev-2344	138	39	or	or	CCONJ
inlawrev-2344	138	40	not	not	PART
inlawrev-2344	138	41	they	they	PRON
inlawrev-2344	138	42	are	be	AUX
inlawrev-2344	138	43	homeowners	homeowner	NOUN
inlawrev-2344	138	44	.	.	PUNCT
inlawrev-2344	139	1	thus	thus	ADV
inlawrev-2344	139	2	,	,	PUNCT
inlawrev-2344	139	3	any	any	DET
inlawrev-2344	139	4	denial	denial	NOUN
inlawrev-2344	139	5	of	of	ADP
inlawrev-2344	139	6	deductions	deduction	NOUN
inlawrev-2344	139	7	in	in	ADP
inlawrev-2344	139	8	such	such	ADJ
inlawrev-2344	139	9	cases	case	NOUN
inlawrev-2344	139	10	would	would	AUX
inlawrev-2344	139	11	result	result	VERB
inlawrev-2344	139	12	in	in	ADP
inlawrev-2344	139	13	an	an	DET
inlawrev-2344	139	14	important	important	ADJ
inlawrev-2344	139	15	shift	shift	NOUN
inlawrev-2344	139	16	in	in	ADP
inlawrev-2344	139	17	the	the	DET
inlawrev-2344	139	18	distribution	distribution	NOUN
inlawrev-2344	139	19	of	of	ADP
inlawrev-2344	139	20	federal	federal	ADJ
inlawrev-2344	139	21	income	income	NOUN
inlawrev-2344	139	22	taxes	taxis	NOUN
inlawrev-2344	139	23	between	between	ADP
inlawrev-2344	139	24	homeowners	homeowner	NOUN
inlawrev-2344	139	25	and	and	CCONJ
inlawrev-2344	139	26	non	non	NOUN
inlawrev-2344	139	27	-	-	NOUN
inlawrev-2344	139	28	homeowners	homeowner	NOUN
inlawrev-2344	139	29	.	.	PUNCT
inlawrev-2344	140	1	"*^	"*^	NOUN
inlawrev-2344	141	1	the	the	DET
inlawrev-2344	141	2	general	general	ADJ
inlawrev-2344	141	3	provisions	provision	NOUN
inlawrev-2344	141	4	for	for	ADP
inlawrev-2344	141	5	interest	interest	NOUN
inlawrev-2344	141	6	and	and	CCONJ
inlawrev-2344	141	7	tax	tax	NOUN
inlawrev-2344	141	8	deductions	deduction	NOUN
inlawrev-2344	141	9	have	have	AUX
inlawrev-2344	141	10	now	now	ADV
inlawrev-2344	141	11	been	be	AUX
inlawrev-2344	141	12	adopted	adopt	VERB
inlawrev-2344	141	13	retrospectively	retrospectively	ADV
inlawrev-2344	141	14	as	as	ADP
inlawrev-2344	141	15	one	one	NUM
inlawrev-2344	141	16	method	method	NOUN
inlawrev-2344	141	17	of	of	ADP
inlawrev-2344	141	18	achieving	achieve	VERB
inlawrev-2344	141	19	the	the	DET
inlawrev-2344	141	20	government	government	NOUN
inlawrev-2344	141	21	's	's	PART
inlawrev-2344	141	22	goal	goal	NOUN
inlawrev-2344	141	23	"	"	PUNCT
inlawrev-2344	141	24	to	to	PART
inlawrev-2344	141	25	expand	expand	VERB
inlawrev-2344	141	26	homeownership	homeownership	NOUN
inlawrev-2344	141	27	opportunities	opportunity	NOUN
inlawrev-2344	141	28	to	to	AUX
inlawrev-2344	141	29	as	as	ADV
inlawrev-2344	141	30	broad	broad	ADJ
inlawrev-2344	141	31	a	a	DET
inlawrev-2344	141	32	segment	segment	NOUN
inlawrev-2344	141	33	of	of	ADP
inlawrev-2344	141	34	our	our	PRON
inlawrev-2344	141	35	society	society	NOUN
inlawrev-2344	141	36	as	as	SCONJ
inlawrev-2344	141	37	can	can	AUX
inlawrev-2344	141	38	reasonably	reasonably	ADV
inlawrev-2344	141	39	afford	afford	VERB
inlawrev-2344	141	40	it	it	PRON
inlawrev-2344	141	41	.	.	PUNCT
inlawrev-2344	141	42	.	.	PUNCT
inlawrev-2344	141	43	.	.	PUNCT
inlawrev-2344	142	1	."^^	."^^	INTJ
inlawrev-2344	143	1	as	as	ADP
inlawrev-2344	143	2	a	a	DET
inlawrev-2344	143	3	national	national	ADJ
inlawrev-2344	143	4	goal	goal	NOUN
inlawrev-2344	143	5	,	,	PUNCT
inlawrev-2344	143	6	the	the	DET
inlawrev-2344	143	7	fostering	fostering	NOUN
inlawrev-2344	143	8	of	of	ADP
inlawrev-2344	143	9	home	home	NOUN
inlawrev-2344	143	10	ownership	ownership	NOUN
inlawrev-2344	143	11	may	may	AUX
inlawrev-2344	143	12	be	be	AUX
inlawrev-2344	143	13	desirable	desirable	ADJ
inlawrev-2344	143	14	.	.	PUNCT
inlawrev-2344	144	1	however	however	ADV
inlawrev-2344	144	2	,	,	PUNCT
inlawrev-2344	144	3	this	this	DET
inlawrev-2344	144	4	policy	policy	NOUN
inlawrev-2344	144	5	does	do	AUX
inlawrev-2344	144	6	not	not	PART
inlawrev-2344	144	7	consider	consider	VERB
inlawrev-2344	144	8	a	a	DET
inlawrev-2344	144	9	large	large	ADJ
inlawrev-2344	144	10	segment	segment	NOUN
inlawrev-2344	144	11	of	of	ADP
inlawrev-2344	144	12	the	the	DET
inlawrev-2344	144	13	population	population	NOUN
inlawrev-2344	144	14	—	—	PUNCT
inlawrev-2344	144	15	those	those	PRON
inlawrev-2344	144	16	who	who	PRON
inlawrev-2344	144	17	,	,	PUNCT
inlawrev-2344	144	18	out	out	ADP
inlawrev-2344	144	19	of	of	ADP
inlawrev-2344	144	20	choice	choice	NOUN
inlawrev-2344	144	21	or	or	CCONJ
inlawrev-2344	144	22	necessity	necessity	NOUN
inlawrev-2344	144	23	,	,	PUNCT
inlawrev-2344	144	24	live	live	VERB
inlawrev-2344	144	25	in	in	ADP
inlawrev-2344	144	26	rental	rental	ADJ
inlawrev-2344	144	27	housing	housing	NOUN
inlawrev-2344	144	28	.	.	PUNCT
inlawrev-2344	144	29	'	'	PUNCT
inlawrev-2344	145	1	*	*	PUNCT
inlawrev-2344	145	2	®	®	NOUN
inlawrev-2344	145	3	iii	iii	PROPN
inlawrev-2344	145	4	.	.	PUNCT
inlawrev-2344	146	1	an	an	DET
inlawrev-2344	146	2	analysis	analysis	NOUN
inlawrev-2344	146	3	of	of	ADP
inlawrev-2344	146	4	some	some	DET
inlawrev-2344	146	5	suggested	suggest	VERB
inlawrev-2344	146	6	reforms	reform	NOUN
inlawrev-2344	146	7	several	several	ADJ
inlawrev-2344	146	8	remedies	remedy	NOUN
inlawrev-2344	146	9	have	have	AUX
inlawrev-2344	146	10	been	be	AUX
inlawrev-2344	146	11	offered	offer	VERB
inlawrev-2344	146	12	to	to	PART
inlawrev-2344	146	13	eliminate	eliminate	VERB
inlawrev-2344	146	14	the	the	DET
inlawrev-2344	146	15	inequities	inequity	NOUN
inlawrev-2344	146	16	of	of	ADP
inlawrev-2344	146	17	the	the	DET
inlawrev-2344	146	18	present	present	ADJ
inlawrev-2344	146	19	code	code	NOUN
inlawrev-2344	146	20	.	.	PUNCT
inlawrev-2344	147	1	the	the	DET
inlawrev-2344	147	2	most	most	ADV
inlawrev-2344	147	3	popular	popular	ADJ
inlawrev-2344	147	4	is	be	AUX
inlawrev-2344	147	5	the	the	DET
inlawrev-2344	147	6	inclusion	inclusion	NOUN
inlawrev-2344	147	7	in	in	ADP
inlawrev-2344	147	8	income	income	NOUN
inlawrev-2344	147	9	of	of	ADP
inlawrev-2344	147	10	the	the	DET
inlawrev-2344	147	11	imputed	impute	VERB
inlawrev-2344	147	12	net	net	ADJ
inlawrev-2344	147	13	rental	rental	ADJ
inlawrev-2344	147	14	value	value	NOUN
inlawrev-2344	147	15	of	of	ADP
inlawrev-2344	147	16	owner	owner	NOUN
inlawrev-2344	147	17	-	-	PUNCT
inlawrev-2344	147	18	occupied	occupy	VERB
inlawrev-2344	147	19	housing	housing	NOUN
inlawrev-2344	147	20	.	.	PUNCT
inlawrev-2344	148	1	"*^	"*^	NOUN
inlawrev-2344	149	1	the	the	DET
inlawrev-2344	149	2	homeowner	homeowner	NOUN
inlawrev-2344	149	3	would	would	AUX
inlawrev-2344	149	4	report	report	VERB
inlawrev-2344	149	5	as	as	ADP
inlawrev-2344	149	6	income	income	NOUN
inlawrev-2344	149	7	the	the	DET
inlawrev-2344	149	8	gross	gross	ADJ
inlawrev-2344	149	9	imputed	impute	VERB
inlawrev-2344	149	10	rent	rent	NOUN
inlawrev-2344	149	11	on	on	ADP
inlawrev-2344	149	12	his	his	PRON
inlawrev-2344	149	13	residence	residence	NOUN
inlawrev-2344	149	14	and	and	CCONJ
inlawrev-2344	149	15	then	then	ADV
inlawrev-2344	149	16	deduct	deduct	VERB
inlawrev-2344	149	17	repairs	repair	NOUN
inlawrev-2344	149	18	,	,	PUNCT
inlawrev-2344	149	19	taxes	taxis	NOUN
inlawrev-2344	149	20	,	,	PUNCT
inlawrev-2344	149	21	interest	interest	NOUN
inlawrev-2344	149	22	,	,	PUNCT
inlawrev-2344	149	23	depreciation	depreciation	NOUN
inlawrev-2344	149	24	,	,	PUNCT
inlawrev-2344	149	25	and	and	CCONJ
inlawrev-2344	149	26	other	other	ADJ
inlawrev-2344	149	27	expenses	expense	NOUN
inlawrev-2344	149	28	.	.	PUNCT
inlawrev-2344	150	1	although	although	SCONJ
inlawrev-2344	150	2	the	the	DET
inlawrev-2344	150	3	taxation	taxation	NOUN
inlawrev-2344	150	4	of	of	ADP
inlawrev-2344	150	5	imputed	imputed	ADJ
inlawrev-2344	150	6	rent	rent	NOUN
inlawrev-2344	150	7	may	may	AUX
inlawrev-2344	150	8	seem	seem	VERB
inlawrev-2344	150	9	a	a	DET
inlawrev-2344	150	10	novel	novel	ADJ
inlawrev-2344	150	11	idea	idea	NOUN
inlawrev-2344	150	12	in	in	ADP
inlawrev-2344	150	13	the	the	DET
inlawrev-2344	150	14	united	united	PROPN
inlawrev-2344	150	15	states	states	PROPN
inlawrev-2344	150	16	,	,	PUNCT
inlawrev-2344	150	17	*	*	PUNCT
inlawrev-2344	150	18	*	*	VERB
inlawrev-2344	150	19	it	it	PRON
inlawrev-2344	150	20	has	have	AUX
inlawrev-2344	150	21	been	be	AUX
inlawrev-2344	150	22	employed	employ	VERB
inlawrev-2344	150	23	in	in	ADP
inlawrev-2344	150	24	many	many	ADJ
inlawrev-2344	150	25	foreign	foreign	ADJ
inlawrev-2344	150	26	countries	country	NOUN
inlawrev-2344	150	27	.	.	PUNCT
inlawrev-2344	151	1	*	*	PUNCT
inlawrev-2344	151	2	*	*	PUNCT
inlawrev-2344	151	3	advocates	advocate	NOUN
inlawrev-2344	151	4	of	of	ADP
inlawrev-2344	151	5	this	this	DET
inlawrev-2344	151	6	plan	plan	NOUN
inlawrev-2344	151	7	stress	stress	VERB
inlawrev-2344	151	8	its	its	PRON
inlawrev-2344	151	9	obvious	obvious	ADJ
inlawrev-2344	151	10	fairness	fairness	NOUN
inlawrev-2344	151	11	in	in	ADP
inlawrev-2344	151	12	terms	term	NOUN
inlawrev-2344	151	13	of	of	ADP
inlawrev-2344	151	14	equalizing	equalize	VERB
inlawrev-2344	151	15	the	the	DET
inlawrev-2344	151	16	tax	tax	NOUN
inlawrev-2344	151	17	burden	burden	NOUN
inlawrev-2344	151	18	imposed	impose	VERB
inlawrev-2344	151	19	on	on	ADP
inlawrev-2344	151	20	renters	renter	NOUN
inlawrev-2344	151	21	and	and	CCONJ
inlawrev-2344	151	22	homeowners	homeowner	NOUN
inlawrev-2344	151	23	.	.	PUNCT
inlawrev-2344	152	1	richard	richard	PROPN
inlawrev-2344	152	2	goode	goode	PROPN
inlawrev-2344	152	3	of	of	ADP
inlawrev-2344	152	4	the	the	DET
inlawrev-2344	152	5	brookings	brookings	PROPN
inlawrev-2344	152	6	institution	institution	NOUN
inlawrev-2344	152	7	has	have	AUX
inlawrev-2344	152	8	stated	state	VERB
inlawrev-2344	152	9	that	that	SCONJ
inlawrev-2344	152	10	taxing	tax	VERB
inlawrev-2344	152	11	imputed	imputed	ADJ
inlawrev-2344	152	12	rent	rent	NOUN
inlawrev-2344	152	13	is	be	AUX
inlawrev-2344	152	14	the	the	DET
inlawrev-2344	152	15	only	only	ADJ
inlawrev-2344	152	16	way	way	NOUN
inlawrev-2344	152	17	to	to	PART
inlawrev-2344	152	18	eliminate	eliminate	VERB
inlawrev-2344	152	19	tax	tax	NOUN
inlawrev-2344	152	20	discrimination	discrimination	NOUN
inlawrev-2344	152	21	between	between	ADP
inlawrev-2344	152	22	homeowners	homeowner	NOUN
inlawrev-2344	152	23	and	and	CCONJ
inlawrev-2344	152	24	persons	person	NOUN
inlawrev-2344	152	25	who	who	PRON
inlawrev-2344	152	26	choose	choose	VERB
inlawrev-2344	152	27	some	some	DET
inlawrev-2344	152	28	other	other	ADJ
inlawrev-2344	152	29	form	form	NOUN
inlawrev-2344	152	30	of	of	ADP
inlawrev-2344	152	31	investment.^	investment.^	NOUN
inlawrev-2344	152	32	"	"	PUNCT
inlawrev-2344	152	33	the	the	DET
inlawrev-2344	152	34	commission	commission	NOUN
inlawrev-2344	152	35	to	to	PART
inlawrev-2344	152	36	revise	revise	VERB
inlawrev-2344	152	37	the	the	DET
inlawrev-2344	152	38	tax	tax	NOUN
inlawrev-2344	152	39	structure	structure	NOUN
inlawrev-2344	152	40	noted	note	VERB
inlawrev-2344	152	41	"	"	PUNCT
inlawrev-2344	152	42	ninth	ninth	ADJ
inlawrev-2344	152	43	annual	annual	ADJ
inlawrev-2344	152	44	report	report	NOUN
inlawrev-2344	152	45	on	on	ADP
inlawrev-2344	152	46	the	the	DET
inlawrev-2344	152	47	national	national	ADJ
inlawrev-2344	152	48	housing	housing	NOUN
inlawrev-2344	152	49	goal	goal	NOUN
inlawrev-2344	152	50	,	,	PUNCT
inlawrev-2344	152	51	h.r	h.r	PROPN
inlawrev-2344	152	52	.	.	PROPN
inlawrev-2344	152	53	doc	doc	PROPN
inlawrev-2344	152	54	.	.	PUNCT
inlawrev-2344	153	1	no	no	INTJ
inlawrev-2344	153	2	.	.	NOUN
inlawrev-2344	154	1	95	95	NUM
inlawrev-2344	154	2	-	-	SYM
inlawrev-2344	154	3	53	53	NUM
inlawrev-2344	154	4	,	,	PUNCT
inlawrev-2344	154	5	95th	95th	ADJ
inlawrev-2344	154	6	cong	cong	NOUN
inlawrev-2344	154	7	.	.	PUNCT
inlawrev-2344	154	8	,	,	PUNCT
inlawrev-2344	154	9	1st	1st	ADJ
inlawrev-2344	154	10	sess	sess	NOUN
inlawrev-2344	154	11	.	.	PUNCT
inlawrev-2344	155	1	5	5	NUM
inlawrev-2344	155	2	(	(	PUNCT
inlawrev-2344	155	3	1977	1977	NUM
inlawrev-2344	155	4	)	)	PUNCT
inlawrev-2344	155	5	.	.	PUNCT
inlawrev-2344	156	1	"	"	PUNCT
inlawrev-2344	156	2	in	in	ADP
inlawrev-2344	156	3	1975	1975	NUM
inlawrev-2344	156	4	,	,	PUNCT
inlawrev-2344	156	5	25,656,000	25,656,000	NUM
inlawrev-2344	156	6	(	(	PUNCT
inlawrev-2344	156	7	35.4	35.4	NUM
inlawrev-2344	156	8	%	%	NOUN
inlawrev-2344	156	9	)	)	PUNCT
inlawrev-2344	156	10	of	of	ADP
inlawrev-2344	156	11	the	the	DET
inlawrev-2344	156	12	72,523,000	72,523,000	NUM
inlawrev-2344	156	13	housing	housing	NOUN
inlawrev-2344	156	14	units	unit	NOUN
inlawrev-2344	156	15	in	in	ADP
inlawrev-2344	156	16	the	the	DET
inlawrev-2344	156	17	united	united	PROPN
inlawrev-2344	156	18	states	states	PROPN
inlawrev-2344	156	19	were	be	AUX
inlawrev-2344	156	20	renter	renter	NOUN
inlawrev-2344	156	21	-	-	PUNCT
inlawrev-2344	156	22	occupied	occupy	VERB
inlawrev-2344	156	23	.	.	PUNCT
inlawrev-2344	157	1	u.s	u.s	PROPN
inlawrev-2344	157	2	.	.	PROPN
inlawrev-2344	157	3	deft	deft	NOUN
inlawrev-2344	157	4	of	of	ADP
inlawrev-2344	157	5	housing	housing	NOUN
inlawrev-2344	157	6	and	and	CCONJ
inlawrev-2344	157	7	urban	urban	ADJ
inlawrev-2344	157	8	development	development	NOUN
inlawrev-2344	157	9	,	,	PUNCT
inlawrev-2344	157	10	statistical	statistical	ADJ
inlawrev-2344	157	11	yearbook	yearbook	NOUN
inlawrev-2344	157	12	264	264	NUM
inlawrev-2344	157	13	(	(	PUNCT
inlawrev-2344	157	14	1975	1975	NUM
inlawrev-2344	157	15	)	)	PUNCT
inlawrev-2344	157	16	.	.	PUNCT
inlawrev-2344	158	1	"	"	PUNCT
inlawrev-2344	158	2	h.	h.	PROPN
inlawrev-2344	158	3	aaron	aaron	PROPN
inlawrev-2344	158	4	,	,	PUNCT
inlawrev-2344	158	5	supra	supra	PROPN
inlawrev-2344	158	6	note	note	PROPN
inlawrev-2344	158	7	7	7	NUM
inlawrev-2344	158	8	,	,	PUNCT
inlawrev-2344	158	9	at	at	ADP
inlawrev-2344	158	10	71	71	NUM
inlawrev-2344	158	11	;	;	PUNCT
inlawrev-2344	158	12	r.	r.	PROPN
inlawrev-2344	158	13	goode	goode	PROPN
inlawrev-2344	158	14	.	.	PUNCT
inlawrev-2344	159	1	supra	supra	PROPN
inlawrev-2344	159	2	note	note	PROPN
inlawrev-2344	159	3	7	7	NUM
inlawrev-2344	159	4	,	,	PUNCT
inlawrev-2344	159	5	at	at	ADP
inlawrev-2344	159	6	123	123	NUM
inlawrev-2344	159	7	-	-	SYM
inlawrev-2344	159	8	24	24	NUM
inlawrev-2344	159	9	;	;	PUNCT
inlawrev-2344	159	10	h.	h.	PROPN
inlawrev-2344	159	11	simons	simons	PROPN
inlawrev-2344	159	12	,	,	PUNCT
inlawrev-2344	159	13	supra	supra	PROPN
inlawrev-2344	159	14	note	note	PROPN
inlawrev-2344	159	15	7	7	NUM
inlawrev-2344	159	16	,	,	PUNCT
inlawrev-2344	159	17	at	at	ADP
inlawrev-2344	159	18	112	112	NUM
inlawrev-2344	159	19	.	.	PUNCT
inlawrev-2344	160	1	"	"	PUNCT
inlawrev-2344	160	2	it	it	PRON
inlawrev-2344	160	3	is	be	AUX
inlawrev-2344	160	4	interesting	interesting	ADJ
inlawrev-2344	160	5	that	that	SCONJ
inlawrev-2344	160	6	taxation	taxation	NOUN
inlawrev-2344	160	7	of	of	ADP
inlawrev-2344	160	8	rental	rental	ADJ
inlawrev-2344	160	9	value	value	NOUN
inlawrev-2344	160	10	was	be	AUX
inlawrev-2344	160	11	specifically	specifically	ADV
inlawrev-2344	160	12	excluded	exclude	VERB
inlawrev-2344	160	13	by	by	ADP
inlawrev-2344	160	14	the	the	DET
inlawrev-2344	160	15	civil	civil	ADJ
inlawrev-2344	160	16	war	war	NOUN
inlawrev-2344	160	17	income	income	NOUN
inlawrev-2344	160	18	tax	tax	NOUN
inlawrev-2344	160	19	provisions	provision	NOUN
inlawrev-2344	160	20	:	:	PUNCT
inlawrev-2344	160	21	"	"	PUNCT
inlawrev-2344	160	22	[	[	X
inlawrev-2344	160	23	t]he	t]he	ADV
inlawrev-2344	160	24	rental	rental	ADJ
inlawrev-2344	160	25	value	value	NOUN
inlawrev-2344	160	26	of	of	ADP
inlawrev-2344	160	27	any	any	DET
inlawrev-2344	160	28	homestead	homestead	NOUN
inlawrev-2344	160	29	used	use	VERB
inlawrev-2344	160	30	or	or	CCONJ
inlawrev-2344	160	31	occupied	occupy	VERB
inlawrev-2344	160	32	by	by	ADP
inlawrev-2344	160	33	any	any	DET
inlawrev-2344	160	34	person	person	NOUN
inlawrev-2344	160	35	or	or	CCONJ
inlawrev-2344	160	36	by	by	ADP
inlawrev-2344	160	37	his	his	PRON
inlawrev-2344	160	38	family	family	NOUN
inlawrev-2344	160	39	.	.	PUNCT
inlawrev-2344	160	40	.	.	PUNCT
inlawrev-2344	161	1	.	.	PUNCT
inlawrev-2344	162	1	shall	shall	AUX
inlawrev-2344	162	2	not	not	PART
inlawrev-2344	162	3	be	be	AUX
inlawrev-2344	162	4	included	include	VERB
inlawrev-2344	162	5	and	and	CCONJ
inlawrev-2344	162	6	assessed	assess	VERB
inlawrev-2344	162	7	as	as	ADP
inlawrev-2344	162	8	part	part	NOUN
inlawrev-2344	162	9	of	of	ADP
inlawrev-2344	162	10	the	the	DET
inlawrev-2344	162	11	income	income	NOUN
inlawrev-2344	162	12	of	of	ADP
inlawrev-2344	162	13	such	such	ADJ
inlawrev-2344	162	14	person	person	NOUN
inlawrev-2344	162	15	.	.	PUNCT
inlawrev-2344	162	16	"	"	PUNCT
inlawrev-2344	163	1	act	act	NOUN
inlawrev-2344	163	2	of	of	ADP
inlawrev-2344	163	3	june	june	PROPN
inlawrev-2344	163	4	30	30	NUM
inlawrev-2344	163	5	,	,	PUNCT
inlawrev-2344	163	6	1864	1864	NUM
inlawrev-2344	163	7	,	,	PUNCT
inlawrev-2344	163	8	ch	ch	NOUN
inlawrev-2344	163	9	.	.	PROPN
inlawrev-2344	163	10	173	173	NUM
inlawrev-2344	163	11	,	,	PUNCT
inlawrev-2344	163	12	§	§	PROPN
inlawrev-2344	163	13	117	117	NUM
inlawrev-2344	163	14	,	,	PUNCT
inlawrev-2344	163	15	13	13	NUM
inlawrev-2344	163	16	stat	stat	NOUN
inlawrev-2344	163	17	.	.	PUNCT
inlawrev-2344	164	1	223	223	NUM
inlawrev-2344	164	2	,	,	PUNCT
inlawrev-2344	164	3	281	281	NUM
inlawrev-2344	164	4	(	(	PUNCT
inlawrev-2344	164	5	1864	1864	NUM
inlawrev-2344	164	6	)	)	PUNCT
inlawrev-2344	164	7	.	.	PUNCT
inlawrev-2344	165	1	"	"	PUNCT
inlawrev-2344	165	2	great	great	ADJ
inlawrev-2344	165	3	britain	britain	PROPN
inlawrev-2344	165	4	terminated	terminate	VERB
inlawrev-2344	165	5	the	the	DET
inlawrev-2344	165	6	program	program	NOUN
inlawrev-2344	165	7	in	in	ADP
inlawrev-2344	165	8	1963	1963	NUM
inlawrev-2344	165	9	.	.	PUNCT
inlawrev-2344	166	1	for	for	ADP
inlawrev-2344	166	2	a	a	DET
inlawrev-2344	166	3	brief	brief	ADJ
inlawrev-2344	166	4	overview	overview	NOUN
inlawrev-2344	166	5	of	of	ADP
inlawrev-2344	166	6	taxation	taxation	NOUN
inlawrev-2344	166	7	of	of	ADP
inlawrev-2344	166	8	imputed	imputed	ADJ
inlawrev-2344	166	9	rent	rent	NOUN
inlawrev-2344	166	10	by	by	ADP
inlawrev-2344	166	11	foreign	foreign	ADJ
inlawrev-2344	166	12	countries	country	NOUN
inlawrev-2344	166	13	,	,	PUNCT
inlawrev-2344	166	14	see	see	VERB
inlawrev-2344	166	15	merz	merz	PROPN
inlawrev-2344	166	16	,	,	PUNCT
inlawrev-2344	166	17	foreign	foreign	ADJ
inlawrev-2344	166	18	income	income	NOUN
inlawrev-2344	166	19	tax	tax	NOUN
inlawrev-2344	166	20	treatment	treatment	NOUN
inlawrev-2344	166	21	of	of	ADP
inlawrev-2344	166	22	the	the	DET
inlawrev-2344	166	23	imputed	impute	VERB
inlawrev-2344	166	24	rental	rental	ADJ
inlawrev-2344	166	25	value	value	NOUN
inlawrev-2344	166	26	of	of	ADP
inlawrev-2344	166	27	owner	owner	NOUN
inlawrev-2344	166	28	-	-	PUNCT
inlawrev-2344	166	29	occupied	occupy	VERB
inlawrev-2344	166	30	housing	housing	NOUN
inlawrev-2344	166	31	:	:	PUNCT
inlawrev-2344	166	32	synopsis	synopsis	NOUN
inlawrev-2344	166	33	and	and	CCONJ
inlawrev-2344	166	34	commentary	commentary	NOUN
inlawrev-2344	166	35	,	,	PUNCT
inlawrev-2344	166	36	30	30	NUM
inlawrev-2344	166	37	natl	natl	PROPN
inlawrev-2344	166	38	tax	tax	NOUN
inlawrev-2344	166	39	j.	j.	PROPN
inlawrev-2344	166	40	435	435	NUM
inlawrev-2344	166	41	(	(	PUNCT
inlawrev-2344	166	42	1977	1977	NUM
inlawrev-2344	166	43	)	)	PUNCT
inlawrev-2344	166	44	.	.	PUNCT
inlawrev-2344	167	1	"	"	PUNCT
inlawrev-2344	167	2	r.	r.	PROPN
inlawrev-2344	167	3	goode	goode	PROPN
inlawrev-2344	167	4	,	,	PUNCT
inlawrev-2344	167	5	supra	supra	PROPN
inlawrev-2344	167	6	note	note	NOUN
inlawrev-2344	167	7	7	7	NUM
inlawrev-2344	167	8	.	.	NOUN
inlawrev-2344	167	9	1979	1979	NUM
inlawrev-2344	167	10	]	]	PUNCT
inlawrev-2344	167	11	renters	renter	NOUN
inlawrev-2344	167	12	'	'	PART
inlawrev-2344	167	13	deduction	deduction	NOUN
inlawrev-2344	167	14	589	589	NUM
inlawrev-2344	167	15	that	that	SCONJ
inlawrev-2344	167	16	this	this	DET
inlawrev-2344	167	17	revision	revision	NOUN
inlawrev-2344	167	18	would	would	AUX
inlawrev-2344	167	19	place	place	VERB
inlawrev-2344	167	20	the	the	DET
inlawrev-2344	167	21	federal	federal	ADJ
inlawrev-2344	167	22	government	government	NOUN
inlawrev-2344	167	23	in	in	ADP
inlawrev-2344	167	24	an	an	DET
inlawrev-2344	167	25	appropriately	appropriately	ADV
inlawrev-2344	167	26	neutral	neutral	ADJ
inlawrev-2344	167	27	position	position	NOUN
inlawrev-2344	167	28	regarding	regard	VERB
inlawrev-2344	167	29	the	the	DET
inlawrev-2344	167	30	decision	decision	NOUN
inlawrev-2344	167	31	by	by	ADP
inlawrev-2344	167	32	the	the	DET
inlawrev-2344	167	33	individual	individual	ADJ
inlawrev-2344	167	34	taxpayer	taxpayer	NOUN
inlawrev-2344	167	35	to	to	PART
inlawrev-2344	167	36	own	own	VERB
inlawrev-2344	167	37	or	or	CCONJ
inlawrev-2344	167	38	rent	rent	VERB
inlawrev-2344	167	39	his	his	PRON
inlawrev-2344	167	40	dwelling.^^	dwelling.^^	NUM
inlawrev-2344	167	41	one	one	NUM
inlawrev-2344	167	42	objection	objection	NOUN
inlawrev-2344	167	43	to	to	ADP
inlawrev-2344	167	44	this	this	DET
inlawrev-2344	167	45	solution	solution	NOUN
inlawrev-2344	167	46	,	,	PUNCT
inlawrev-2344	167	47	acknowledged	acknowledge	VERB
inlawrev-2344	167	48	by	by	ADP
inlawrev-2344	167	49	some	some	PRON
inlawrev-2344	167	50	of	of	ADP
inlawrev-2344	167	51	its	its	PRON
inlawrev-2344	167	52	advocates	advocate	NOUN
inlawrev-2344	167	53	,	,	PUNCT
inlawrev-2344	167	54	is	be	AUX
inlawrev-2344	167	55	that	that	SCONJ
inlawrev-2344	167	56	it	it	PRON
inlawrev-2344	167	57	poses	pose	VERB
inlawrev-2344	167	58	serious	serious	ADJ
inlawrev-2344	167	59	administrative	administrative	ADJ
inlawrev-2344	167	60	problems.^^	problems.^^	X
inlawrev-2344	167	61	for	for	ADP
inlawrev-2344	167	62	example	example	NOUN
inlawrev-2344	167	63	,	,	PUNCT
inlawrev-2344	167	64	establishment	establishment	NOUN
inlawrev-2344	167	65	of	of	ADP
inlawrev-2344	167	66	guidelines	guideline	NOUN
inlawrev-2344	167	67	for	for	ADP
inlawrev-2344	167	68	computing	compute	VERB
inlawrev-2344	167	69	imputed	impute	VERB
inlawrev-2344	167	70	rent	rent	NOUN
inlawrev-2344	167	71	would	would	AUX
inlawrev-2344	167	72	be	be	AUX
inlawrev-2344	167	73	difficult	difficult	ADJ
inlawrev-2344	167	74	.	.	PUNCT
inlawrev-2344	168	1	several	several	ADJ
inlawrev-2344	168	2	methods	method	NOUN
inlawrev-2344	168	3	have	have	AUX
inlawrev-2344	168	4	been	be	AUX
inlawrev-2344	168	5	suggested	suggest	VERB
inlawrev-2344	168	6	:	:	PUNCT
inlawrev-2344	168	7	a	a	DET
inlawrev-2344	168	8	percentage	percentage	NOUN
inlawrev-2344	168	9	of	of	ADP
inlawrev-2344	168	10	the	the	DET
inlawrev-2344	168	11	owner	owner	NOUN
inlawrev-2344	168	12	's	's	PART
inlawrev-2344	168	13	equity	equity	NOUN
inlawrev-2344	168	14	(	(	PUNCT
inlawrev-2344	168	15	market	market	NOUN
inlawrev-2344	168	16	value	value	NOUN
inlawrev-2344	168	17	less	less	ADJ
inlawrev-2344	168	18	debt),^^	debt),^^	PROPN
inlawrev-2344	168	19	gross	gross	ADJ
inlawrev-2344	168	20	rental	rental	ADJ
inlawrev-2344	168	21	value	value	NOUN
inlawrev-2344	168	22	less	less	ADV
inlawrev-2344	168	23	cost;^	cost;^	NOUN
inlawrev-2344	168	24	*	*	ADJ
inlawrev-2344	168	25	and	and	CCONJ
inlawrev-2344	168	26	direct	direct	ADJ
inlawrev-2344	168	27	estimation	estimation	NOUN
inlawrev-2344	168	28	by	by	ADP
inlawrev-2344	168	29	the	the	DET
inlawrev-2344	168	30	owner.^^	owner.^^	PROPN
inlawrev-2344	168	31	none	none	NOUN
inlawrev-2344	168	32	of	of	ADP
inlawrev-2344	168	33	the	the	DET
inlawrev-2344	168	34	proposed	propose	VERB
inlawrev-2344	168	35	methods	method	NOUN
inlawrev-2344	168	36	is	be	AUX
inlawrev-2344	168	37	without	without	ADP
inlawrev-2344	168	38	disadvantages	disadvantage	NOUN
inlawrev-2344	168	39	;	;	PUNCT
inlawrev-2344	168	40	each	each	PRON
inlawrev-2344	168	41	implies	imply	VERB
inlawrev-2344	168	42	a	a	DET
inlawrev-2344	168	43	standard	standard	NOUN
inlawrev-2344	168	44	upon	upon	SCONJ
inlawrev-2344	168	45	which	which	PRON
inlawrev-2344	168	46	rental	rental	ADJ
inlawrev-2344	168	47	or	or	CCONJ
inlawrev-2344	168	48	market	market	NOUN
inlawrev-2344	168	49	value	value	NOUN
inlawrev-2344	168	50	would	would	AUX
inlawrev-2344	168	51	be	be	AUX
inlawrev-2344	168	52	based	base	VERB
inlawrev-2344	168	53	.	.	PUNCT
inlawrev-2344	169	1	the	the	DET
inlawrev-2344	169	2	use	use	NOUN
inlawrev-2344	169	3	of	of	ADP
inlawrev-2344	169	4	the	the	DET
inlawrev-2344	169	5	assessed	assessed	ADJ
inlawrev-2344	169	6	valuation	valuation	NOUN
inlawrev-2344	169	7	for	for	ADP
inlawrev-2344	169	8	property	property	NOUN
inlawrev-2344	169	9	tax	tax	NOUN
inlawrev-2344	169	10	purposes	purpose	NOUN
inlawrev-2344	169	11	would	would	AUX
inlawrev-2344	169	12	be	be	AUX
inlawrev-2344	169	13	unworkable	unworkable	ADJ
inlawrev-2344	169	14	due	due	ADP
inlawrev-2344	169	15	to	to	ADP
inlawrev-2344	169	16	the	the	DET
inlawrev-2344	169	17	discrepancies	discrepancy	NOUN
inlawrev-2344	169	18	in	in	ADP
inlawrev-2344	169	19	taxing	tax	VERB
inlawrev-2344	169	20	policy	policy	NOUN
inlawrev-2344	169	21	and	and	CCONJ
inlawrev-2344	169	22	procedure	procedure	NOUN
inlawrev-2344	169	23	among	among	ADP
inlawrev-2344	169	24	local	local	ADJ
inlawrev-2344	169	25	taxing	tax	VERB
inlawrev-2344	169	26	jurisdictions.^	jurisdictions.^	NOUN
inlawrev-2344	169	27	®	®	NOUN
inlawrev-2344	169	28	on	on	ADP
inlawrev-2344	169	29	the	the	DET
inlawrev-2344	169	30	other	other	ADJ
inlawrev-2344	169	31	hand	hand	NOUN
inlawrev-2344	169	32	,	,	PUNCT
inlawrev-2344	169	33	if	if	SCONJ
inlawrev-2344	169	34	the	the	DET
inlawrev-2344	169	35	homeowner	homeowner	NOUN
inlawrev-2344	169	36	had	have	VERB
inlawrev-2344	169	37	to	to	PART
inlawrev-2344	169	38	estimate	estimate	VERB
inlawrev-2344	169	39	market	market	NOUN
inlawrev-2344	169	40	or	or	CCONJ
inlawrev-2344	169	41	rental	rental	ADJ
inlawrev-2344	169	42	value	value	NOUN
inlawrev-2344	169	43	based	base	VERB
inlawrev-2344	169	44	upon	upon	SCONJ
inlawrev-2344	169	45	his	his	PRON
inlawrev-2344	169	46	general	general	ADJ
inlawrev-2344	169	47	knowledge	knowledge	NOUN
inlawrev-2344	169	48	of	of	ADP
inlawrev-2344	169	49	market	market	NOUN
inlawrev-2344	169	50	conditions	condition	NOUN
inlawrev-2344	169	51	,	,	PUNCT
inlawrev-2344	169	52	the	the	DET
inlawrev-2344	169	53	kind	kind	NOUN
inlawrev-2344	169	54	of	of	ADP
inlawrev-2344	169	55	documentation	documentation	NOUN
inlawrev-2344	169	56	needed	need	VERB
inlawrev-2344	169	57	to	to	PART
inlawrev-2344	169	58	substantiate	substantiate	VERB
inlawrev-2344	169	59	the	the	DET
inlawrev-2344	169	60	estimate	estimate	NOUN
inlawrev-2344	169	61	is	be	AUX
inlawrev-2344	169	62	unclear	unclear	ADJ
inlawrev-2344	169	63	.	.	PUNCT
inlawrev-2344	170	1	to	to	PART
inlawrev-2344	170	2	avoid	avoid	VERB
inlawrev-2344	170	3	this	this	DET
inlawrev-2344	170	4	and	and	CCONJ
inlawrev-2344	170	5	similar	similar	ADJ
inlawrev-2344	170	6	problems	problem	NOUN
inlawrev-2344	170	7	,	,	PUNCT
inlawrev-2344	170	8	some	some	DET
inlawrev-2344	170	9	type	type	NOUN
inlawrev-2344	170	10	of	of	ADP
inlawrev-2344	170	11	uniform	uniform	ADJ
inlawrev-2344	170	12	system	system	NOUN
inlawrev-2344	170	13	of	of	ADP
inlawrev-2344	170	14	value	value	NOUN
inlawrev-2344	170	15	assessment	assessment	NOUN
inlawrev-2344	170	16	would	would	AUX
inlawrev-2344	170	17	be	be	AUX
inlawrev-2344	170	18	necessary	necessary	ADJ
inlawrev-2344	170	19	,	,	PUNCT
inlawrev-2344	170	20	either	either	CCONJ
inlawrev-2344	170	21	a	a	DET
inlawrev-2344	170	22	system	system	NOUN
inlawrev-2344	170	23	of	of	ADP
inlawrev-2344	170	24	federal	federal	ADJ
inlawrev-2344	170	25	evaluation	evaluation	NOUN
inlawrev-2344	170	26	of	of	ADP
inlawrev-2344	170	27	residential	residential	ADJ
inlawrev-2344	170	28	property	property	NOUN
inlawrev-2344	170	29	,	,	PUNCT
inlawrev-2344	170	30	or	or	CCONJ
inlawrev-2344	170	31	a	a	DET
inlawrev-2344	170	32	federally	federally	ADV
inlawrev-2344	170	33	mandated	mandate	VERB
inlawrev-2344	170	34	uniform	uniform	ADJ
inlawrev-2344	170	35	local	local	ADJ
inlawrev-2344	170	36	system	system	NOUN
inlawrev-2344	170	37	.	.	PUNCT
inlawrev-2344	171	1	another	another	DET
inlawrev-2344	171	2	serious	serious	ADJ
inlawrev-2344	171	3	consideration	consideration	NOUN
inlawrev-2344	171	4	is	be	AUX
inlawrev-2344	171	5	the	the	DET
inlawrev-2344	171	6	cost	cost	NOUN
inlawrev-2344	171	7	of	of	ADP
inlawrev-2344	171	8	administering	administer	VERB
inlawrev-2344	171	9	such	such	DET
inlawrev-2344	171	10	a	a	DET
inlawrev-2344	171	11	tax	tax	NOUN
inlawrev-2344	171	12	program	program	NOUN
inlawrev-2344	171	13	compared	compare	VERB
inlawrev-2344	171	14	to	to	ADP
inlawrev-2344	171	15	the	the	DET
inlawrev-2344	171	16	increased	increase	VERB
inlawrev-2344	171	17	revenue	revenue	NOUN
inlawrev-2344	171	18	yield	yield	NOUN
inlawrev-2344	171	19	.	.	PUNCT
inlawrev-2344	172	1	in	in	ADP
inlawrev-2344	172	2	a	a	DET
inlawrev-2344	172	3	1969	1969	NUM
inlawrev-2344	172	4	study	study	NOUN
inlawrev-2344	172	5	based	base	VERB
inlawrev-2344	172	6	on	on	ADP
inlawrev-2344	172	7	a	a	DET
inlawrev-2344	172	8	brookings	brookings	PROPN
inlawrev-2344	172	9	institution	institution	NOUN
inlawrev-2344	172	10	sample	sample	NOUN
inlawrev-2344	172	11	of	of	ADP
inlawrev-2344	172	12	100,000	100,000	NUM
inlawrev-2344	172	13	individual	individual	ADJ
inlawrev-2344	172	14	income	income	NOUN
inlawrev-2344	172	15	tax	tax	NOUN
inlawrev-2344	172	16	returns	return	NOUN
inlawrev-2344	172	17	filed	file	VERB
inlawrev-2344	172	18	for	for	ADP
inlawrev-2344	172	19	1964	1964	NUM
inlawrev-2344	172	20	,	,	PUNCT
inlawrev-2344	172	21	robert	robert	PROPN
inlawrev-2344	172	22	tinney	tinney	PROPN
inlawrev-2344	172	23	estimated	estimate	VERB
inlawrev-2344	172	24	an	an	DET
inlawrev-2344	172	25	increased	increase	VERB
inlawrev-2344	172	26	revenue	revenue	NOUN
inlawrev-2344	172	27	yield	yield	NOUN
inlawrev-2344	172	28	of	of	ADP
inlawrev-2344	172	29	between	between	ADP
inlawrev-2344	172	30	$	$	SYM
inlawrev-2344	172	31	6,062	6,062	NUM
inlawrev-2344	172	32	and	and	CCONJ
inlawrev-2344	172	33	$	$	SYM
inlawrev-2344	172	34	6,719	6,719	NUM
inlawrev-2344	172	35	million	million	NUM
inlawrev-2344	172	36	.	.	PUNCT
inlawrev-2344	172	37	"	"	PUNCT
inlawrev-2344	173	1	however	however	ADV
inlawrev-2344	173	2	,	,	PUNCT
inlawrev-2344	173	3	he	he	PRON
inlawrev-2344	173	4	did	do	AUX
inlawrev-2344	173	5	not	not	PART
inlawrev-2344	173	6	take	take	VERB
inlawrev-2344	173	7	into	into	ADP
inlawrev-2344	173	8	account	account	NOUN
inlawrev-2344	173	9	the	the	DET
inlawrev-2344	173	10	cost	cost	NOUN
inlawrev-2344	173	11	of	of	ADP
inlawrev-2344	173	12	establishing	establish	VERB
inlawrev-2344	173	13	a	a	DET
inlawrev-2344	173	14	valuation	valuation	NOUN
inlawrev-2344	173	15	system	system	NOUN
inlawrev-2344	173	16	,	,	PUNCT
inlawrev-2344	173	17	and	and	CCONJ
inlawrev-2344	173	18	data	datum	NOUN
inlawrev-2344	173	19	is	be	AUX
inlawrev-2344	173	20	lacking	lack	VERB
inlawrev-2344	173	21	for	for	ADP
inlawrev-2344	173	22	the	the	DET
inlawrev-2344	173	23	projection	projection	NOUN
inlawrev-2344	173	24	of	of	ADP
inlawrev-2344	173	25	such	such	ADJ
inlawrev-2344	173	26	cost	cost	NOUN
inlawrev-2344	173	27	.	.	PUNCT
inlawrev-2344	174	1	many	many	ADJ
inlawrev-2344	174	2	foreign	foreign	ADJ
inlawrev-2344	174	3	countries	country	NOUN
inlawrev-2344	174	4	which	which	PRON
inlawrev-2344	174	5	taxed	tax	VERB
inlawrev-2344	174	6	imputed	impute	VERB
inlawrev-2344	174	7	rental	rental	ADJ
inlawrev-2344	174	8	value	value	NOUN
inlawrev-2344	174	9	in	in	ADP
inlawrev-2344	174	10	the	the	DET
inlawrev-2344	174	11	past	past	NOUN
inlawrev-2344	174	12	have	have	AUX
inlawrev-2344	174	13	abandoned	abandon	VERB
inlawrev-2344	174	14	the	the	DET
inlawrev-2344	174	15	program.^	program.^	PROPN
inlawrev-2344	174	16	*	*	SYM
inlawrev-2344	174	17	one	one	NUM
inlawrev-2344	174	18	author	author	NOUN
inlawrev-2344	174	19	has	have	AUX
inlawrev-2344	174	20	suggested	suggest	VERB
inlawrev-2344	174	21	that	that	SCONJ
inlawrev-2344	174	22	the	the	DET
inlawrev-2344	174	23	reason	reason	NOUN
inlawrev-2344	174	24	is	be	AUX
inlawrev-2344	174	25	the	the	DET
inlawrev-2344	174	26	low	low	ADJ
inlawrev-2344	174	27	revenue	revenue	NOUN
inlawrev-2344	174	28	yield	yield	NOUN
inlawrev-2344	174	29	:	:	PUNCT
inlawrev-2344	174	30	"	"	PUNCT
inlawrev-2344	174	31	commission	commission	NOUN
inlawrev-2344	174	32	to	to	PART
inlawrev-2344	174	33	revise	revise	VERB
inlawrev-2344	174	34	the	the	DET
inlawrev-2344	174	35	tax	tax	NOUN
inlawrev-2344	174	36	structure	structure	NOUN
inlawrev-2344	174	37	.	.	PUNCT
inlawrev-2344	175	1	reforming	reform	VERB
inlawrev-2344	175	2	the	the	DET
inlawrev-2344	175	3	federal	federal	ADJ
inlawrev-2344	175	4	tax	tax	NOUN
inlawrev-2344	175	5	structure	structure	NOUN
inlawrev-2344	175	6	18	18	NUM
inlawrev-2344	175	7	(	(	PUNCT
inlawrev-2344	175	8	1973	1973	NUM
inlawrev-2344	175	9	)	)	PUNCT
inlawrev-2344	175	10	.	.	PUNCT
inlawrev-2344	176	1	^^h	^^h	PROPN
inlawrev-2344	176	2	.	.	PROPN
inlawrev-2344	176	3	aaron	aaron	PROPN
inlawrev-2344	176	4	,	,	PUNCT
inlawrev-2344	176	5	supra	supra	PROPN
inlawrev-2344	176	6	note	note	PROPN
inlawrev-2344	176	7	7	7	NUM
inlawrev-2344	176	8	,	,	PUNCT
inlawrev-2344	176	9	at	at	ADP
inlawrev-2344	176	10	71	71	NUM
inlawrev-2344	176	11	;	;	PUNCT
inlawrev-2344	176	12	r.	r.	PROPN
inlawrev-2344	176	13	goode	goode	PROPN
inlawrev-2344	176	14	,	,	PUNCT
inlawrev-2344	176	15	supra	supra	PROPN
inlawrev-2344	176	16	note	note	PROPN
inlawrev-2344	176	17	7	7	NUM
inlawrev-2344	176	18	,	,	PUNCT
inlawrev-2344	176	19	at	at	ADP
inlawrev-2344	176	20	124	124	NUM
inlawrev-2344	176	21	.	.	PUNCT
inlawrev-2344	177	1	^^the	^^the	DET
inlawrev-2344	177	2	economics	economic	NOUN
inlawrev-2344	177	3	of	of	ADP
inlawrev-2344	177	4	federal	federal	ADJ
inlawrev-2344	177	5	subsidy	subsidy	NOUN
inlawrev-2344	177	6	programs	program	NOUN
inlawrev-2344	177	7	:	:	PUNCT
inlawrev-2344	177	8	hearings	hearing	NOUN
inlawrev-2344	177	9	before	before	ADP
inlawrev-2344	177	10	the	the	DET
inlawrev-2344	177	11	subcomm	subcomm	NOUN
inlawrev-2344	177	12	.	.	PUNCT
inlawrev-2344	178	1	on	on	ADP
inlawrev-2344	178	2	priorities	priority	NOUN
inlawrev-2344	178	3	and	and	CCONJ
inlawrev-2344	178	4	economy	economy	NOUN
inlawrev-2344	178	5	in	in	ADP
inlawrev-2344	178	6	government	government	NOUN
inlawrev-2344	178	7	of	of	ADP
inlawrev-2344	178	8	the	the	DET
inlawrev-2344	178	9	joint	joint	ADJ
inlawrev-2344	178	10	economic	economic	ADJ
inlawrev-2344	178	11	committee	committee	NOUN
inlawrev-2344	178	12	,	,	PUNCT
inlawrev-2344	178	13	92d	92d	NOUN
inlawrev-2344	178	14	cong	cong	PROPN
inlawrev-2344	178	15	.	.	PROPN
inlawrev-2344	178	16	,	,	PUNCT
inlawrev-2344	178	17	1st	1st	ADJ
inlawrev-2344	178	18	sess	sess	NOUN
inlawrev-2344	178	19	.	.	PUNCT
inlawrev-2344	179	1	43	43	NUM
inlawrev-2344	179	2	,	,	PUNCT
inlawrev-2344	179	3	96	96	NUM
inlawrev-2344	179	4	(	(	PUNCT
inlawrev-2344	179	5	1972	1972	NUM
inlawrev-2344	179	6	)	)	PUNCT
inlawrev-2344	179	7	(	(	PUNCT
inlawrev-2344	179	8	joint	joint	ADJ
inlawrev-2344	179	9	statement	statement	NOUN
inlawrev-2344	179	10	of	of	ADP
inlawrev-2344	179	11	joseph	joseph	PROPN
inlawrev-2344	179	12	a.	a.	PROPN
inlawrev-2344	179	13	pechman	pechman	PROPN
inlawrev-2344	179	14	&	&	CCONJ
inlawrev-2344	179	15	benjamin	benjamin	PROPN
inlawrev-2344	179	16	okner	okner	PROPN
inlawrev-2344	179	17	)	)	PUNCT
inlawrev-2344	180	1	[	[	X
inlawrev-2344	180	2	hereinafter	hereinafter	NOUN
inlawrev-2344	180	3	cited	cite	VERB
inlawrev-2344	180	4	as	as	ADP
inlawrev-2344	180	5	the	the	DET
inlawrev-2344	180	6	economics	economic	NOUN
inlawrev-2344	180	7	of	of	ADP
inlawrev-2344	180	8	federal	federal	ADJ
inlawrev-2344	180	9	subsidy	subsidy	NOUN
inlawrev-2344	180	10	programs	program	NOUN
inlawrev-2344	180	11	]	]	PUNCT
inlawrev-2344	180	12	;	;	PUNCT
inlawrev-2344	180	13	r.	r.	PROPN
inlawrev-2344	180	14	goode	goode	PROPN
inlawrev-2344	180	15	.	.	PUNCT
inlawrev-2344	181	1	supra	supra	PROPN
inlawrev-2344	181	2	note	note	PROPN
inlawrev-2344	181	3	7	7	NUM
inlawrev-2344	181	4	,	,	PUNCT
inlawrev-2344	181	5	at	at	ADP
inlawrev-2344	181	6	124	124	NUM
inlawrev-2344	181	7	.	.	PUNCT
inlawrev-2344	182	1	^*the	^*the	DET
inlawrev-2344	182	2	economics	economic	NOUN
inlawrev-2344	182	3	of	of	ADP
inlawrev-2344	182	4	federal	federal	ADJ
inlawrev-2344	182	5	subsidy	subsidy	NOUN
inlawrev-2344	182	6	programs	program	NOUN
inlawrev-2344	182	7	,	,	PUNCT
inlawrev-2344	182	8	supra	supra	PROPN
inlawrev-2344	182	9	note	note	NOUN
inlawrev-2344	182	10	53	53	NUM
inlawrev-2344	182	11	.	.	PUNCT
inlawrev-2344	182	12	^^r	^^r	PROPN
inlawrev-2344	182	13	.	.	PUNCT
inlawrev-2344	183	1	goode	goode	PROPN
inlawrev-2344	183	2	.	.	PUNCT
inlawrev-2344	184	1	supra	supra	PROPN
inlawrev-2344	184	2	note	note	PROPN
inlawrev-2344	184	3	7	7	NUM
inlawrev-2344	184	4	,	,	PUNCT
inlawrev-2344	184	5	at	at	ADP
inlawrev-2344	184	6	124	124	NUM
inlawrev-2344	184	7	.	.	PUNCT
inlawrev-2344	185	1	^^see	^^see	PRON
inlawrev-2344	185	2	note	note	NOUN
inlawrev-2344	185	3	,	,	PUNCT
inlawrev-2344	185	4	inequality	inequality	NOUN
inlawrev-2344	185	5	in	in	ADP
inlawrev-2344	185	6	property	property	NOUN
inlawrev-2344	185	7	tax	tax	NOUN
inlawrev-2344	185	8	assessments	assessment	NOUN
inlawrev-2344	185	9	:	:	PUNCT
inlawrev-2344	185	10	new	new	ADJ
inlawrev-2344	185	11	cures	cure	NOUN
inlawrev-2344	185	12	for	for	ADP
inlawrev-2344	185	13	an	an	DET
inlawrev-2344	185	14	old	old	ADJ
inlawrev-2344	185	15	iii	iii	NOUN
inlawrev-2344	185	16	,	,	PUNCT
inlawrev-2344	185	17	75	75	NUM
inlawrev-2344	185	18	harv	harv	NOUN
inlawrev-2344	185	19	.	.	PUNCT
inlawrev-2344	186	1	l.	l.	PROPN
inlawrev-2344	186	2	rev	rev	PROPN
inlawrev-2344	186	3	.	.	PROPN
inlawrev-2344	187	1	1374	1374	NUM
inlawrev-2344	187	2	(	(	PUNCT
inlawrev-2344	187	3	1962	1962	NUM
inlawrev-2344	187	4	)	)	PUNCT
inlawrev-2344	187	5	.	.	PUNCT
inlawrev-2344	188	1	"	"	PUNCT
inlawrev-2344	188	2	tinney	tinney	NOUN
inlawrev-2344	188	3	,	,	PUNCT
inlawrev-2344	188	4	taxing	tax	VERB
inlawrev-2344	188	5	imputed	impute	VERB
inlawrev-2344	188	6	rental	rental	ADJ
inlawrev-2344	188	7	income	income	NOUN
inlawrev-2344	188	8	on	on	ADP
inlawrev-2344	188	9	owner	owner	NOUN
inlawrev-2344	188	10	-	-	PUNCT
inlawrev-2344	188	11	occupied	occupy	VERB
inlawrev-2344	188	12	homes	home	NOUN
inlawrev-2344	188	13	,	,	PUNCT
inlawrev-2344	188	14	in	in	ADP
inlawrev-2344	188	15	studies	study	NOUN
inlawrev-2344	188	16	in	in	ADP
inlawrev-2344	188	17	substantive	substantive	ADJ
inlawrev-2344	188	18	tax	tax	NOUN
inlawrev-2344	188	19	reform	reform	NOUN
inlawrev-2344	188	20	125	125	NUM
inlawrev-2344	188	21	(	(	PUNCT
inlawrev-2344	188	22	a.	a.	PROPN
inlawrev-2344	188	23	willis	willis	PROPN
inlawrev-2344	188	24	ed	ed	PROPN
inlawrev-2344	188	25	.	.	PROPN
inlawrev-2344	188	26	1969	1969	NUM
inlawrev-2344	188	27	)	)	PUNCT
inlawrev-2344	188	28	.	.	PUNCT
inlawrev-2344	189	1	*	*	PUNCT
inlawrev-2344	189	2	®	®	PROPN
inlawrev-2344	189	3	merz	merz	PROPN
inlawrev-2344	189	4	,	,	PUNCT
inlawrev-2344	189	5	supra	supra	PROPN
inlawrev-2344	189	6	note	note	PROPN
inlawrev-2344	189	7	49	49	NUM
inlawrev-2344	189	8	,	,	PUNCT
inlawrev-2344	189	9	at	at	ADP
inlawrev-2344	189	10	435	435	NUM
inlawrev-2344	189	11	.	.	PUNCT
inlawrev-2344	190	1	in	in	ADP
inlawrev-2344	190	2	his	his	PRON
inlawrev-2344	190	3	book	book	NOUN
inlawrev-2344	190	4	on	on	ADP
inlawrev-2344	190	5	personal	personal	ADJ
inlawrev-2344	190	6	income	income	NOUN
inlawrev-2344	190	7	tax	tax	NOUN
inlawrev-2344	190	8	published	publish	VERB
inlawrev-2344	190	9	in	in	ADP
inlawrev-2344	190	10	1938	1938	NUM
inlawrev-2344	190	11	,	,	PUNCT
inlawrev-2344	190	12	henry	henry	PROPN
inlawrev-2344	190	13	simons	simons	PROPN
inlawrev-2344	190	14	commented	comment	VERB
inlawrev-2344	190	15	that	that	SCONJ
inlawrev-2344	190	16	the	the	DET
inlawrev-2344	190	17	united	united	PROPN
inlawrev-2344	190	18	states	states	PROPN
inlawrev-2344	190	19	and	and	CCONJ
inlawrev-2344	190	20	canada	canada	PROPN
inlawrev-2344	190	21	were	be	AUX
inlawrev-2344	190	22	the	the	DET
inlawrev-2344	190	23	only	only	ADJ
inlawrev-2344	190	24	important	important	ADJ
inlawrev-2344	190	25	countries	country	NOUN
inlawrev-2344	190	26	not	not	PART
inlawrev-2344	190	27	taxing	tax	VERB
inlawrev-2344	190	28	imputed	imputed	ADJ
inlawrev-2344	190	29	rent	rent	NOUN
inlawrev-2344	190	30	.	.	PUNCT
inlawrev-2344	191	1	h.	h.	PROPN
inlawrev-2344	191	2	simons	simons	PROPN
inlawrev-2344	191	3	,	,	PUNCT
inlawrev-2344	191	4	supra	supra	PROPN
inlawrev-2344	191	5	note	note	PROPN
inlawrev-2344	191	6	7	7	NUM
inlawrev-2344	191	7	,	,	PUNCT
inlawrev-2344	191	8	at	at	ADP
inlawrev-2344	191	9	112	112	NUM
inlawrev-2344	191	10	n.3	n.3	NOUN
inlawrev-2344	191	11	.	.	PUNCT
inlawrev-2344	192	1	590	590	NUM
inlawrev-2344	192	2	indiana	indiana	PROPN
inlawrev-2344	192	3	law	law	PROPN
inlawrev-2344	192	4	review	review	NOUN
inlawrev-2344	192	5	[	[	X
inlawrev-2344	192	6	vol	vol	NOUN
inlawrev-2344	192	7	.	.	PUNCT
inlawrev-2344	192	8	12:583	12:583	NUM
inlawrev-2344	192	9	overall	overall	ADJ
inlawrev-2344	192	10	,	,	PUNCT
inlawrev-2344	192	11	the	the	DET
inlawrev-2344	192	12	experiences	experience	NOUN
inlawrev-2344	192	13	with	with	ADP
inlawrev-2344	192	14	attempts	attempt	NOUN
inlawrev-2344	192	15	to	to	PART
inlawrev-2344	192	16	tax	tax	VERB
inlawrev-2344	192	17	this	this	DET
inlawrev-2344	192	18	form	form	NOUN
inlawrev-2344	192	19	of	of	ADP
inlawrev-2344	192	20	personal	personal	ADJ
inlawrev-2344	192	21	income	income	NOUN
inlawrev-2344	192	22	have	have	VERB
inlawrev-2344	192	23	a	a	DET
inlawrev-2344	192	24	distressing	distressing	ADJ
inlawrev-2344	192	25	similarity	similarity	NOUN
inlawrev-2344	192	26	,	,	PUNCT
inlawrev-2344	192	27	viz	viz	PROPN
inlawrev-2344	192	28	.	.	PROPN
inlawrev-2344	192	29	,	,	PUNCT
inlawrev-2344	192	30	taxes	taxis	NOUN
inlawrev-2344	192	31	on	on	ADP
inlawrev-2344	192	32	this	this	DET
inlawrev-2344	192	33	form	form	NOUN
inlawrev-2344	192	34	of	of	ADP
inlawrev-2344	192	35	income	income	NOUN
inlawrev-2344	192	36	have	have	AUX
inlawrev-2344	192	37	produced	produce	VERB
inlawrev-2344	192	38	(	(	PUNCT
inlawrev-2344	192	39	or	or	CCONJ
inlawrev-2344	192	40	do	do	AUX
inlawrev-2344	192	41	produce	produce	VERB
inlawrev-2344	192	42	)	)	PUNCT
inlawrev-2344	192	43	negligible	negligible	ADJ
inlawrev-2344	192	44	amounts	amount	NOUN
inlawrev-2344	192	45	of	of	ADP
inlawrev-2344	192	46	revenue	revenue	NOUN
inlawrev-2344	192	47	relative	relative	ADJ
inlawrev-2344	192	48	to	to	ADP
inlawrev-2344	192	49	the	the	DET
inlawrev-2344	192	50	yield	yield	NOUN
inlawrev-2344	192	51	of	of	ADP
inlawrev-2344	192	52	personal	personal	ADJ
inlawrev-2344	192	53	income	income	NOUN
inlawrev-2344	192	54	taxes	taxis	NOUN
inlawrev-2344	192	55	in	in	ADP
inlawrev-2344	192	56	general	general	ADJ
inlawrev-2344	192	57	and	and	CCONJ
inlawrev-2344	192	58	the	the	DET
inlawrev-2344	192	59	administration	administration	NOUN
inlawrev-2344	192	60	and	and	CCONJ
inlawrev-2344	192	61	enforcement	enforcement	NOUN
inlawrev-2344	192	62	of	of	ADP
inlawrev-2344	192	63	income	income	NOUN
inlawrev-2344	192	64	taxes	taxis	NOUN
inlawrev-2344	192	65	on	on	ADP
inlawrev-2344	192	66	imputed	impute	VERB
inlawrev-2344	192	67	rental	rental	ADJ
inlawrev-2344	192	68	income	income	NOUN
inlawrev-2344	192	69	have	have	AUX
inlawrev-2344	192	70	been	be	AUX
inlawrev-2344	192	71	and	and	CCONJ
inlawrev-2344	192	72	remain	remain	VERB
inlawrev-2344	192	73	a	a	DET
inlawrev-2344	192	74	matter	matter	NOUN
inlawrev-2344	192	75	of	of	ADP
inlawrev-2344	192	76	great	great	ADJ
inlawrev-2344	192	77	vexation	vexation	NOUN
inlawrev-2344	192	78	to	to	ADP
inlawrev-2344	192	79	the	the	DET
inlawrev-2344	192	80	tax	tax	NOUN
inlawrev-2344	192	81	authorities	authority	NOUN
inlawrev-2344	192	82	.	.	PUNCT
inlawrev-2344	193	1	abnormally	abnormally	ADV
inlawrev-2344	193	2	low	low	ADJ
inlawrev-2344	193	3	estimates	estimate	NOUN
inlawrev-2344	193	4	of	of	ADP
inlawrev-2344	193	5	rental	rental	ADJ
inlawrev-2344	193	6	value	value	NOUN
inlawrev-2344	193	7	,	,	PUNCT
inlawrev-2344	193	8	either	either	CCONJ
inlawrev-2344	193	9	as	as	ADP
inlawrev-2344	193	10	a	a	DET
inlawrev-2344	193	11	product	product	NOUN
inlawrev-2344	193	12	of	of	ADP
inlawrev-2344	193	13	administrative	administrative	ADJ
inlawrev-2344	193	14	practice	practice	NOUN
inlawrev-2344	193	15	and	and	CCONJ
inlawrev-2344	193	16	tradition	tradition	NOUN
inlawrev-2344	193	17	or	or	CCONJ
inlawrev-2344	193	18	as	as	ADP
inlawrev-2344	193	19	a	a	DET
inlawrev-2344	193	20	consequence	consequence	NOUN
inlawrev-2344	193	21	of	of	ADP
inlawrev-2344	193	22	statutory	statutory	ADJ
inlawrev-2344	193	23	enactments	enactment	NOUN
inlawrev-2344	193	24	setting	set	VERB
inlawrev-2344	193	25	nominal	nominal	ADJ
inlawrev-2344	193	26	valuations	valuation	NOUN
inlawrev-2344	193	27	or	or	CCONJ
inlawrev-2344	193	28	freezing	freeze	VERB
inlawrev-2344	193	29	valuations	valuation	NOUN
inlawrev-2344	193	30	for	for	ADP
inlawrev-2344	193	31	long	long	ADJ
inlawrev-2344	193	32	periods	period	NOUN
inlawrev-2344	193	33	of	of	ADP
inlawrev-2344	193	34	time	time	NOUN
inlawrev-2344	193	35	are	be	AUX
inlawrev-2344	193	36	common	common	ADJ
inlawrev-2344	193	37	.	.	PUNCT
inlawrev-2344	194	1	rising	rise	VERB
inlawrev-2344	194	2	costs	cost	NOUN
inlawrev-2344	194	3	which	which	PRON
inlawrev-2344	194	4	may	may	AUX
inlawrev-2344	194	5	be	be	AUX
inlawrev-2344	194	6	used	use	VERB
inlawrev-2344	194	7	to	to	PART
inlawrev-2344	194	8	offset	offset	VERB
inlawrev-2344	194	9	this	this	DET
inlawrev-2344	194	10	income	income	NOUN
inlawrev-2344	194	11	,	,	PUNCT
inlawrev-2344	194	12	particularly	particularly	ADV
inlawrev-2344	194	13	mortgage	mortgage	NOUN
inlawrev-2344	194	14	interest	interest	NOUN
inlawrev-2344	194	15	,	,	PUNCT
inlawrev-2344	194	16	seriously	seriously	ADV
inlawrev-2344	194	17	erode	erode	VERB
inlawrev-2344	194	18	the	the	DET
inlawrev-2344	194	19	amount	amount	NOUN
inlawrev-2344	194	20	of	of	ADP
inlawrev-2344	194	21	this	this	DET
inlawrev-2344	194	22	form	form	NOUN
inlawrev-2344	194	23	of	of	ADP
inlawrev-2344	194	24	income	income	NOUN
inlawrev-2344	194	25	subject	subject	ADJ
inlawrev-2344	194	26	to	to	ADP
inlawrev-2344	194	27	tax	tax	NOUN
inlawrev-2344	194	28	.	.	PUNCT
inlawrev-2344	195	1	a	a	DET
inlawrev-2344	195	2	negative	negative	ADJ
inlawrev-2344	195	3	net	net	ADJ
inlawrev-2344	195	4	value	value	NOUN
inlawrev-2344	195	5	for	for	ADP
inlawrev-2344	195	6	imputed	imputed	ADJ
inlawrev-2344	195	7	rent	rent	NOUN
inlawrev-2344	195	8	for	for	ADP
inlawrev-2344	195	9	owners	owner	NOUN
inlawrev-2344	195	10	with	with	ADP
inlawrev-2344	195	11	large	large	ADJ
inlawrev-2344	195	12	mortgages	mortgage	NOUN
inlawrev-2344	195	13	is	be	AUX
inlawrev-2344	195	14	not	not	PART
inlawrev-2344	195	15	uncommon	uncommon	ADJ
inlawrev-2344	195	16	,	,	PUNCT
inlawrev-2344	195	17	excess	excess	ADJ
inlawrev-2344	195	18	interest	interest	NOUN
inlawrev-2344	195	19	in	in	ADP
inlawrev-2344	195	20	this	this	DET
inlawrev-2344	195	21	instance	instance	NOUN
inlawrev-2344	195	22	being	be	AUX
inlawrev-2344	195	23	carried	carry	VERB
inlawrev-2344	195	24	over	over	ADP
inlawrev-2344	195	25	as	as	ADP
inlawrev-2344	195	26	an	an	DET
inlawrev-2344	195	27	offset	offset	NOUN
inlawrev-2344	195	28	to	to	ADP
inlawrev-2344	195	29	other	other	ADJ
inlawrev-2344	195	30	income.^^	income.^^	NOUN
inlawrev-2344	196	1	it	it	PRON
inlawrev-2344	196	2	has	have	AUX
inlawrev-2344	196	3	been	be	AUX
inlawrev-2344	196	4	argued	argue	VERB
inlawrev-2344	196	5	that	that	SCONJ
inlawrev-2344	196	6	the	the	DET
inlawrev-2344	196	7	taxation	taxation	NOUN
inlawrev-2344	196	8	of	of	ADP
inlawrev-2344	196	9	imputed	impute	VERB
inlawrev-2344	196	10	rent	rent	NOUN
inlawrev-2344	196	11	can	can	AUX
inlawrev-2344	196	12	be	be	AUX
inlawrev-2344	196	13	defended	defend	VERB
inlawrev-2344	196	14	,	,	PUNCT
inlawrev-2344	196	15	even	even	ADV
inlawrev-2344	196	16	if	if	SCONJ
inlawrev-2344	196	17	the	the	DET
inlawrev-2344	196	18	cost	cost	NOUN
inlawrev-2344	196	19	of	of	ADP
inlawrev-2344	196	20	administration	administration	NOUN
inlawrev-2344	196	21	exceeds	exceed	VERB
inlawrev-2344	196	22	the	the	DET
inlawrev-2344	196	23	revenue	revenue	NOUN
inlawrev-2344	196	24	,	,	PUNCT
inlawrev-2344	196	25	because	because	SCONJ
inlawrev-2344	196	26	it	it	PRON
inlawrev-2344	196	27	is	be	AUX
inlawrev-2344	196	28	equitable	equitable	ADJ
inlawrev-2344	196	29	.	.	PUNCT
inlawrev-2344	197	1	®	®	NOUN
inlawrev-2344	197	2	"	"	PUNCT
inlawrev-2344	197	3	this	this	DET
inlawrev-2344	197	4	view	view	NOUN
inlawrev-2344	197	5	can	can	AUX
inlawrev-2344	197	6	be	be	AUX
inlawrev-2344	197	7	adopted	adopt	VERB
inlawrev-2344	197	8	only	only	ADV
inlawrev-2344	197	9	if	if	SCONJ
inlawrev-2344	197	10	income	income	NOUN
inlawrev-2344	197	11	taxation	taxation	NOUN
inlawrev-2344	197	12	is	be	AUX
inlawrev-2344	197	13	considered	consider	VERB
inlawrev-2344	197	14	exclusively	exclusively	ADV
inlawrev-2344	197	15	as	as	ADP
inlawrev-2344	197	16	a	a	DET
inlawrev-2344	197	17	means	means	NOUN
inlawrev-2344	197	18	of	of	ADP
inlawrev-2344	197	19	achieving	achieve	VERB
inlawrev-2344	197	20	economic	economic	ADJ
inlawrev-2344	197	21	justice	justice	NOUN
inlawrev-2344	197	22	,	,	PUNCT
inlawrev-2344	197	23	and	and	CCONJ
inlawrev-2344	197	24	not	not	PART
inlawrev-2344	197	25	as	as	ADP
inlawrev-2344	197	26	a	a	DET
inlawrev-2344	197	27	means	means	NOUN
inlawrev-2344	197	28	of	of	ADP
inlawrev-2344	197	29	obtaining	obtain	VERB
inlawrev-2344	197	30	revenue	revenue	NOUN
inlawrev-2344	197	31	.	.	PUNCT
inlawrev-2344	198	1	even	even	ADV
inlawrev-2344	198	2	if	if	SCONJ
inlawrev-2344	198	3	taxation	taxation	NOUN
inlawrev-2344	198	4	of	of	ADP
inlawrev-2344	198	5	this	this	DET
inlawrev-2344	198	6	form	form	NOUN
inlawrev-2344	198	7	of	of	ADP
inlawrev-2344	198	8	income	income	NOUN
inlawrev-2344	198	9	were	be	AUX
inlawrev-2344	198	10	adopted	adopt	VERB
inlawrev-2344	198	11	,	,	PUNCT
inlawrev-2344	198	12	it	it	PRON
inlawrev-2344	198	13	is	be	AUX
inlawrev-2344	198	14	doubtful	doubtful	ADJ
inlawrev-2344	198	15	whether	whether	SCONJ
inlawrev-2344	198	16	it	it	PRON
inlawrev-2344	198	17	could	could	AUX
inlawrev-2344	198	18	withstand	withstand	VERB
inlawrev-2344	198	19	a	a	DET
inlawrev-2344	198	20	challenge	challenge	NOUN
inlawrev-2344	198	21	in	in	ADP
inlawrev-2344	198	22	the	the	DET
inlawrev-2344	198	23	courts	court	NOUN
inlawrev-2344	198	24	.	.	PUNCT
inlawrev-2344	199	1	the	the	DET
inlawrev-2344	199	2	supreme	supreme	PROPN
inlawrev-2344	199	3	court	court	PROPN
inlawrev-2344	199	4	has	have	AUX
inlawrev-2344	199	5	defined	define	VERB
inlawrev-2344	199	6	income	income	NOUN
inlawrev-2344	199	7	as	as	ADP
inlawrev-2344	199	8	gain	gain	NOUN
inlawrev-2344	199	9	derived	derive	VERB
inlawrev-2344	199	10	from	from	ADP
inlawrev-2344	199	11	capital	capital	NOUN
inlawrev-2344	199	12	and	and	CCONJ
inlawrev-2344	199	13	from	from	ADP
inlawrev-2344	199	14	labor.*^	labor.*^	PROPN
inlawrev-2344	199	15	it	it	PRON
inlawrev-2344	199	16	has	have	AUX
inlawrev-2344	199	17	also	also	ADV
inlawrev-2344	199	18	specifically	specifically	ADV
inlawrev-2344	199	19	held	hold	VERB
inlawrev-2344	199	20	that	that	SCONJ
inlawrev-2344	199	21	the	the	DET
inlawrev-2344	199	22	rental	rental	ADJ
inlawrev-2344	199	23	value	value	NOUN
inlawrev-2344	199	24	of	of	ADP
inlawrev-2344	199	25	a	a	DET
inlawrev-2344	199	26	building	building	NOUN
inlawrev-2344	199	27	is	be	AUX
inlawrev-2344	199	28	not	not	PART
inlawrev-2344	199	29	income	income	NOUN
inlawrev-2344	199	30	within	within	ADP
inlawrev-2344	199	31	the	the	DET
inlawrev-2344	199	32	meaning	meaning	NOUN
inlawrev-2344	199	33	of	of	ADP
inlawrev-2344	199	34	the	the	DET
inlawrev-2344	199	35	sixteenth	sixteenth	ADJ
inlawrev-2344	199	36	amendment.	amendment.	PROPN
inlawrev-2344	199	37	®	®	PROPN
inlawrev-2344	199	38	^	^	PUNCT
inlawrev-2344	199	39	it	it	PRON
inlawrev-2344	199	40	is	be	AUX
inlawrev-2344	199	41	also	also	ADV
inlawrev-2344	199	42	doubtful	doubtful	ADJ
inlawrev-2344	199	43	that	that	SCONJ
inlawrev-2344	199	44	taxation	taxation	NOUN
inlawrev-2344	199	45	of	of	ADP
inlawrev-2344	199	46	imputed	imputed	ADJ
inlawrev-2344	199	47	rent	rent	NOUN
inlawrev-2344	199	48	would	would	AUX
inlawrev-2344	199	49	be	be	AUX
inlawrev-2344	199	50	acceptable	acceptable	ADJ
inlawrev-2344	199	51	in	in	ADP
inlawrev-2344	199	52	the	the	DET
inlawrev-2344	199	53	united	united	PROPN
inlawrev-2344	199	54	states	states	PROPN
inlawrev-2344	199	55	even	even	ADV
inlawrev-2344	199	56	apart	apart	ADV
inlawrev-2344	199	57	from	from	ADP
inlawrev-2344	199	58	the	the	DET
inlawrev-2344	199	59	legal	legal	ADJ
inlawrev-2344	199	60	issues	issue	NOUN
inlawrev-2344	199	61	that	that	PRON
inlawrev-2344	199	62	could	could	AUX
inlawrev-2344	199	63	be	be	AUX
inlawrev-2344	199	64	raised	raise	VERB
inlawrev-2344	199	65	.	.	PUNCT
inlawrev-2344	200	1	to	to	PART
inlawrev-2344	200	2	suggest	suggest	VERB
inlawrev-2344	200	3	such	such	DET
inlawrev-2344	200	4	a	a	DET
inlawrev-2344	200	5	plan	plan	NOUN
inlawrev-2344	200	6	may	may	AUX
inlawrev-2344	200	7	well	well	ADV
inlawrev-2344	200	8	be	be	AUX
inlawrev-2344	200	9	,	,	PUNCT
inlawrev-2344	200	10	in	in	ADP
inlawrev-2344	200	11	henry	henry	PROPN
inlawrev-2344	200	12	aaron	aaron	PROPN
inlawrev-2344	200	13	's	's	PART
inlawrev-2344	200	14	phrase	phrase	NOUN
inlawrev-2344	200	15	,	,	PUNCT
inlawrev-2344	200	16	"	"	PUNCT
inlawrev-2344	200	17	politically	politically	ADV
inlawrev-2344	200	18	unthinkable	unthinkable	ADJ
inlawrev-2344	200	19	.	.	PUNCT
inlawrev-2344	201	1	"	"	PUNCT
inlawrev-2344	201	2	®	®	NOUN
inlawrev-2344	201	3	^	^	PUNCT
inlawrev-2344	201	4	homeowners	homeowner	NOUN
inlawrev-2344	201	5	are	be	AUX
inlawrev-2344	201	6	accustomed	accustomed	ADJ
inlawrev-2344	201	7	to	to	ADP
inlawrev-2344	201	8	looking	look	VERB
inlawrev-2344	201	9	upon	upon	SCONJ
inlawrev-2344	201	10	their	their	PRON
inlawrev-2344	201	11	homes	home	NOUN
inlawrev-2344	201	12	as	as	ADP
inlawrev-2344	201	13	a	a	DET
inlawrev-2344	201	14	source	source	NOUN
inlawrev-2344	201	15	of	of	ADP
inlawrev-2344	201	16	expense	expense	NOUN
inlawrev-2344	201	17	rather	rather	ADV
inlawrev-2344	201	18	than	than	ADP
inlawrev-2344	201	19	income	income	NOUN
inlawrev-2344	201	20	.	.	PUNCT
inlawrev-2344	202	1	furthermore	furthermore	ADV
inlawrev-2344	202	2	,	,	PUNCT
inlawrev-2344	202	3	if	if	SCONJ
inlawrev-2344	202	4	the	the	DET
inlawrev-2344	202	5	value	value	NOUN
inlawrev-2344	202	6	of	of	ADP
inlawrev-2344	202	7	housing	housing	NOUN
inlawrev-2344	202	8	is	be	AUX
inlawrev-2344	202	9	to	to	PART
inlawrev-2344	202	10	be	be	AUX
inlawrev-2344	202	11	taxed	tax	VERB
inlawrev-2344	202	12	,	,	PUNCT
inlawrev-2344	202	13	why	why	SCONJ
inlawrev-2344	202	14	not	not	PART
inlawrev-2344	202	15	the	the	DET
inlawrev-2344	202	16	value	value	NOUN
inlawrev-2344	202	17	of	of	ADP
inlawrev-2344	202	18	other	other	ADJ
inlawrev-2344	202	19	durable	durable	ADJ
inlawrev-2344	202	20	consumer	consumer	NOUN
inlawrev-2344	202	21	goods	good	NOUN
inlawrev-2344	202	22	,	,	PUNCT
inlawrev-2344	202	23	such	such	ADJ
inlawrev-2344	202	24	as	as	ADP
inlawrev-2344	202	25	automobiles	automobile	NOUN
inlawrev-2344	202	26	and	and	CCONJ
inlawrev-2344	202	27	appliances	appliance	NOUN
inlawrev-2344	202	28	?	?	PUNCT
inlawrev-2344	203	1	the	the	DET
inlawrev-2344	203	2	exchange	exchange	NOUN
inlawrev-2344	203	3	of	of	ADP
inlawrev-2344	203	4	one	one	NUM
inlawrev-2344	203	5	form	form	NOUN
inlawrev-2344	203	6	of	of	ADP
inlawrev-2344	203	7	tax	tax	NOUN
inlawrev-2344	203	8	discrimination	discrimination	NOUN
inlawrev-2344	203	9	for	for	ADP
inlawrev-2344	203	10	another	another	PRON
inlawrev-2344	203	11	would	would	AUX
inlawrev-2344	203	12	be	be	AUX
inlawrev-2344	203	13	neither	neither	CCONJ
inlawrev-2344	203	14	fair	fair	ADJ
inlawrev-2344	203	15	nor	nor	CCONJ
inlawrev-2344	203	16	politically	politically	ADV
inlawrev-2344	203	17	acceptable	acceptable	ADJ
inlawrev-2344	203	18	.	.	PUNCT
inlawrev-2344	204	1	finally	finally	ADV
inlawrev-2344	204	2	,	,	PUNCT
inlawrev-2344	204	3	this	this	DET
inlawrev-2344	204	4	form	form	NOUN
inlawrev-2344	204	5	of	of	ADP
inlawrev-2344	204	6	taxation	taxation	NOUN
inlawrev-2344	204	7	would	would	AUX
inlawrev-2344	204	8	have	have	VERB
inlawrev-2344	204	9	the	the	DET
inlawrev-2344	204	10	unpopular	unpopular	ADJ
inlawrev-2344	204	11	ef^"merz	ef^"merz	NOUN
inlawrev-2344	204	12	,	,	PUNCT
inlawrev-2344	204	13	supra	supra	PROPN
inlawrev-2344	204	14	note	note	NOUN
inlawrev-2344	204	15	49	49	NUM
inlawrev-2344	204	16	,	,	PUNCT
inlawrev-2344	204	17	at	at	ADP
inlawrev-2344	204	18	435	435	NUM
inlawrev-2344	204	19	-	-	SYM
inlawrev-2344	204	20	37	37	NUM
inlawrev-2344	204	21	.	.	PUNCT
inlawrev-2344	205	1	"	"	PUNCT
inlawrev-2344	205	2	•"h	•"h	PROPN
inlawrev-2344	205	3	.	.	PUNCT
inlawrev-2344	206	1	simmons	simmon	NOUN
inlawrev-2344	206	2	,	,	PUNCT
inlawrev-2344	206	3	supra	supra	PROPN
inlawrev-2344	206	4	note	note	NOUN
inlawrev-2344	206	5	7	7	NUM
inlawrev-2344	206	6	,	,	PUNCT
inlawrev-2344	206	7	at	at	ADP
inlawrev-2344	206	8	30	30	NUM
inlawrev-2344	206	9	-	-	SYM
inlawrev-2344	206	10	31	31	NUM
inlawrev-2344	206	11	.	.	PUNCT
inlawrev-2344	207	1	"	"	PUNCT
inlawrev-2344	207	2	eisner	eisner	PROPN
inlawrev-2344	207	3	v.	v.	PROPN
inlawrev-2344	207	4	macomber	macomber	PROPN
inlawrev-2344	207	5	.	.	PUNCT
inlawrev-2344	208	1	252	252	NUM
inlawrev-2344	208	2	u.s	u.s	PROPN
inlawrev-2344	208	3	.	.	PROPN
inlawrev-2344	208	4	189	189	NUM
inlawrev-2344	208	5	.	.	PROPN
inlawrev-2344	208	6	207	207	NUM
inlawrev-2344	208	7	(	(	PUNCT
inlawrev-2344	208	8	1920	1920	NUM
inlawrev-2344	208	9	)	)	PUNCT
inlawrev-2344	208	10	.	.	PUNCT
inlawrev-2344	209	1	"	"	PUNCT
inlawrev-2344	209	2	'	'	PUNCT
inlawrev-2344	209	3	helvering	helvere	VERB
inlawrev-2344	209	4	v.	v.	ADP
inlawrev-2344	209	5	independent	independent	ADJ
inlawrev-2344	209	6	life	life	NOUN
inlawrev-2344	209	7	ins	ins	PROPN
inlawrev-2344	209	8	.	.	PUNCT
inlawrev-2344	209	9	co.	co.	PROPN
inlawrev-2344	209	10	,	,	PUNCT
inlawrev-2344	209	11	292	292	NUM
inlawrev-2344	209	12	u.s	u.s	PROPN
inlawrev-2344	209	13	.	.	PROPN
inlawrev-2344	209	14	371	371	NUM
inlawrev-2344	209	15	,	,	PUNCT
inlawrev-2344	209	16	379	379	NUM
inlawrev-2344	209	17	(	(	PUNCT
inlawrev-2344	209	18	1934	1934	NUM
inlawrev-2344	209	19	)	)	PUNCT
inlawrev-2344	209	20	.	.	PUNCT
inlawrev-2344	210	1	'	'	PUNCT
inlawrev-2344	211	1	^h	^h	PROPN
inlawrev-2344	211	2	.	.	PUNCT
inlawrev-2344	212	1	aaron	aaron	PROPN
inlawrev-2344	212	2	,	,	PUNCT
inlawrev-2344	212	3	supra	supra	PROPN
inlawrev-2344	212	4	note	note	PROPN
inlawrev-2344	212	5	7	7	NUM
inlawrev-2344	212	6	,	,	PUNCT
inlawrev-2344	212	7	at	at	ADP
inlawrev-2344	212	8	71	71	NUM
inlawrev-2344	212	9	.	.	PUNCT
inlawrev-2344	212	10	1979	1979	NUM
inlawrev-2344	212	11	]	]	PUNCT
inlawrev-2344	212	12	renters	renter	NOUN
inlawrev-2344	212	13	'	'	PART
inlawrev-2344	212	14	deduction	deduction	NOUN
inlawrev-2344	212	15	591	591	NUM
inlawrev-2344	212	16	feet	foot	NOUN
inlawrev-2344	212	17	of	of	ADP
inlawrev-2344	212	18	increasing	increase	VERB
inlawrev-2344	212	19	the	the	DET
inlawrev-2344	212	20	tax	tax	NOUN
inlawrev-2344	212	21	base	base	NOUN
inlawrev-2344	212	22	and	and	CCONJ
inlawrev-2344	212	23	further	far	ADV
inlawrev-2344	212	24	complicating	complicate	VERB
inlawrev-2344	212	25	the	the	DET
inlawrev-2344	212	26	individual	individual	ADJ
inlawrev-2344	212	27	income	income	NOUN
inlawrev-2344	212	28	tax	tax	NOUN
inlawrev-2344	212	29	return	return	NOUN
inlawrev-2344	212	30	.	.	PUNCT
inlawrev-2344	213	1	another	another	DET
inlawrev-2344	213	2	feasible	feasible	ADJ
inlawrev-2344	213	3	solution	solution	NOUN
inlawrev-2344	213	4	to	to	ADP
inlawrev-2344	213	5	the	the	DET
inlawrev-2344	213	6	present	present	ADJ
inlawrev-2344	213	7	inequities	inequity	NOUN
inlawrev-2344	213	8	in	in	ADP
inlawrev-2344	213	9	the	the	DET
inlawrev-2344	213	10	tax	tax	NOUN
inlawrev-2344	213	11	treatment	treatment	NOUN
inlawrev-2344	213	12	of	of	ADP
inlawrev-2344	213	13	homeowners	homeowner	NOUN
inlawrev-2344	213	14	and	and	CCONJ
inlawrev-2344	213	15	renters	renter	NOUN
inlawrev-2344	213	16	is	be	AUX
inlawrev-2344	213	17	disallowance	disallowance	NOUN
inlawrev-2344	213	18	of	of	ADP
inlawrev-2344	213	19	the	the	DET
inlawrev-2344	213	20	mortgage	mortgage	NOUN
inlawrev-2344	213	21	interest	interest	NOUN
inlawrev-2344	213	22	and	and	CCONJ
inlawrev-2344	213	23	property	property	NOUN
inlawrev-2344	213	24	tax	tax	NOUN
inlawrev-2344	213	25	deductions	deduction	NOUN
inlawrev-2344	213	26	presently	presently	ADV
inlawrev-2344	213	27	available	available	ADJ
inlawrev-2344	213	28	to	to	ADP
inlawrev-2344	213	29	homeowners	homeowner	NOUN
inlawrev-2344	213	30	.	.	PUNCT
inlawrev-2344	214	1	most	most	ADJ
inlawrev-2344	214	2	proponents	proponent	NOUN
inlawrev-2344	214	3	of	of	ADP
inlawrev-2344	214	4	this	this	DET
inlawrev-2344	214	5	plan	plan	NOUN
inlawrev-2344	214	6	consider	consider	VERB
inlawrev-2344	214	7	it	it	PRON
inlawrev-2344	214	8	a	a	DET
inlawrev-2344	214	9	halfway	halfway	NOUN
inlawrev-2344	214	10	measure	measure	NOUN
inlawrev-2344	214	11	,	,	PUNCT
inlawrev-2344	214	12	not	not	PART
inlawrev-2344	214	13	as	as	ADV
inlawrev-2344	214	14	meritorious	meritorious	ADJ
inlawrev-2344	214	15	as	as	ADP
inlawrev-2344	214	16	taxing	tax	VERB
inlawrev-2344	214	17	imputed	imputed	ADJ
inlawrev-2344	214	18	rent	rent	NOUN
inlawrev-2344	214	19	,	,	PUNCT
inlawrev-2344	214	20	but	but	CCONJ
inlawrev-2344	214	21	better	well	ADJ
inlawrev-2344	214	22	than	than	ADP
inlawrev-2344	214	23	no	no	DET
inlawrev-2344	214	24	solution	solution	NOUN
inlawrev-2344	214	25	at	at	ADP
inlawrev-2344	214	26	all.*^	all.*^	PROPN
inlawrev-2344	214	27	homeowners	homeowner	NOUN
inlawrev-2344	214	28	and	and	CCONJ
inlawrev-2344	214	29	renters	renter	NOUN
inlawrev-2344	214	30	would	would	AUX
inlawrev-2344	214	31	be	be	AUX
inlawrev-2344	214	32	taxed	tax	VERB
inlawrev-2344	214	33	more	more	ADV
inlawrev-2344	214	34	evenly	evenly	ADV
inlawrev-2344	214	35	than	than	ADP
inlawrev-2344	214	36	at	at	ADP
inlawrev-2344	214	37	present	present	ADJ
inlawrev-2344	214	38	,	,	PUNCT
inlawrev-2344	214	39	and	and	CCONJ
inlawrev-2344	214	40	,	,	PUNCT
inlawrev-2344	214	41	in	in	ADP
inlawrev-2344	214	42	this	this	DET
inlawrev-2344	214	43	case	case	NOUN
inlawrev-2344	214	44	,	,	PUNCT
inlawrev-2344	214	45	no	no	DET
inlawrev-2344	214	46	valuation	valuation	NOUN
inlawrev-2344	214	47	or	or	CCONJ
inlawrev-2344	214	48	administrative	administrative	ADJ
inlawrev-2344	214	49	problems	problem	NOUN
inlawrev-2344	214	50	would	would	AUX
inlawrev-2344	214	51	arise	arise	VERB
inlawrev-2344	214	52	.	.	PUNCT
inlawrev-2344	215	1	there	there	PRON
inlawrev-2344	215	2	are	be	VERB
inlawrev-2344	215	3	,	,	PUNCT
inlawrev-2344	215	4	however	however	ADV
inlawrev-2344	215	5	,	,	PUNCT
inlawrev-2344	215	6	both	both	CCONJ
inlawrev-2344	215	7	economic	economic	ADJ
inlawrev-2344	215	8	and	and	CCONJ
inlawrev-2344	215	9	equitable	equitable	ADJ
inlawrev-2344	215	10	problems	problem	NOUN
inlawrev-2344	215	11	with	with	ADP
inlawrev-2344	215	12	this	this	DET
inlawrev-2344	215	13	proposal	proposal	NOUN
inlawrev-2344	215	14	.	.	PUNCT
inlawrev-2344	216	1	one	one	NUM
inlawrev-2344	216	2	economic	economic	ADJ
inlawrev-2344	216	3	consequence	consequence	NOUN
inlawrev-2344	216	4	is	be	AUX
inlawrev-2344	216	5	the	the	DET
inlawrev-2344	216	6	possible	possible	ADJ
inlawrev-2344	216	7	effect	effect	NOUN
inlawrev-2344	216	8	on	on	ADP
inlawrev-2344	216	9	lending	lending	NOUN
inlawrev-2344	216	10	institutions	institution	NOUN
inlawrev-2344	216	11	,	,	PUNCT
inlawrev-2344	216	12	a	a	DET
inlawrev-2344	216	13	consideration	consideration	NOUN
inlawrev-2344	216	14	which	which	PRON
inlawrev-2344	216	15	has	have	AUX
inlawrev-2344	216	16	led	lead	VERB
inlawrev-2344	216	17	one	one	NUM
inlawrev-2344	216	18	economist	economist	NOUN
inlawrev-2344	216	19	to	to	PART
inlawrev-2344	216	20	comment	comment	VERB
inlawrev-2344	216	21	:	:	PUNCT
inlawrev-2344	216	22	if	if	SCONJ
inlawrev-2344	216	23	deductions	deduction	NOUN
inlawrev-2344	216	24	for	for	ADP
inlawrev-2344	216	25	mortgage	mortgage	NOUN
inlawrev-2344	216	26	interest	interest	NOUN
inlawrev-2344	216	27	were	be	AUX
inlawrev-2344	216	28	disallowed	disallow	VERB
inlawrev-2344	216	29	,	,	PUNCT
inlawrev-2344	216	30	homeowners	homeowner	NOUN
inlawrev-2344	216	31	would	would	AUX
inlawrev-2344	216	32	be	be	AUX
inlawrev-2344	216	33	encouraged	encourage	VERB
inlawrev-2344	216	34	to	to	PART
inlawrev-2344	216	35	borrow	borrow	VERB
inlawrev-2344	216	36	on	on	ADP
inlawrev-2344	216	37	assets	asset	NOUN
inlawrev-2344	216	38	other	other	ADJ
inlawrev-2344	216	39	than	than	ADP
inlawrev-2344	216	40	their	their	PRON
inlawrev-2344	216	41	homes	home	NOUN
inlawrev-2344	216	42	.	.	PUNCT
inlawrev-2344	217	1	to	to	ADP
inlawrev-2344	217	2	the	the	DET
inlawrev-2344	217	3	extent	extent	NOUN
inlawrev-2344	217	4	that	that	SCONJ
inlawrev-2344	217	5	they	they	PRON
inlawrev-2344	217	6	could	could	AUX
inlawrev-2344	217	7	substitute	substitute	VERB
inlawrev-2344	217	8	other	other	ADJ
inlawrev-2344	217	9	credit	credit	NOUN
inlawrev-2344	217	10	instruments	instrument	NOUN
inlawrev-2344	217	11	,	,	PUNCT
inlawrev-2344	217	12	disallowance	disallowance	NOUN
inlawrev-2344	217	13	of	of	ADP
inlawrev-2344	217	14	deductions	deduction	NOUN
inlawrev-2344	217	15	for	for	ADP
inlawrev-2344	217	16	mortgage	mortgage	NOUN
inlawrev-2344	217	17	interest	interest	NOUN
inlawrev-2344	217	18	would	would	AUX
inlawrev-2344	217	19	have	have	VERB
inlawrev-2344	217	20	no	no	DET
inlawrev-2344	217	21	tax	tax	NOUN
inlawrev-2344	217	22	consequences	consequence	NOUN
inlawrev-2344	217	23	.	.	PUNCT
inlawrev-2344	218	1	the	the	DET
inlawrev-2344	218	2	impact	impact	NOUN
inlawrev-2344	218	3	would	would	AUX
inlawrev-2344	218	4	be	be	AUX
inlawrev-2344	218	5	massive	massive	ADJ
inlawrev-2344	218	6	on	on	ADP
inlawrev-2344	218	7	markets	market	NOUN
inlawrev-2344	218	8	for	for	ADP
inlawrev-2344	218	9	financial	financial	ADJ
inlawrev-2344	218	10	assets	asset	NOUN
inlawrev-2344	218	11	,	,	PUNCT
inlawrev-2344	218	12	however	however	ADV
inlawrev-2344	218	13	.	.	PUNCT
inlawrev-2344	219	1	for	for	ADP
inlawrev-2344	219	2	financial	financial	ADJ
inlawrev-2344	219	3	intermediaries	intermediary	NOUN
inlawrev-2344	219	4	,	,	PUNCT
inlawrev-2344	219	5	such	such	ADJ
inlawrev-2344	219	6	as	as	ADP
inlawrev-2344	219	7	savings	saving	NOUN
inlawrev-2344	219	8	and	and	CCONJ
inlawrev-2344	219	9	loan	loan	NOUN
inlawrev-2344	219	10	associatons	associaton	NOUN
inlawrev-2344	219	11	,	,	PUNCT
inlawrev-2344	219	12	which	which	PRON
inlawrev-2344	219	13	are	be	AUX
inlawrev-2344	219	14	restricted	restrict	VERB
inlawrev-2344	219	15	by	by	ADP
inlawrev-2344	219	16	law	law	NOUN
inlawrev-2344	219	17	to	to	ADP
inlawrev-2344	219	18	investing	invest	VERB
inlawrev-2344	219	19	in	in	ADP
inlawrev-2344	219	20	home	home	NOUN
inlawrev-2344	219	21	mortgages	mortgage	NOUN
inlawrev-2344	219	22	,	,	PUNCT
inlawrev-2344	219	23	the	the	DET
inlawrev-2344	219	24	result	result	NOUN
inlawrev-2344	219	25	wold	wold	VERB
inlawrev-2344	219	26	be	be	VERB
inlawrev-2344	219	27	catastrophic.	catastrophic.	ADJ
inlawrev-2344	219	28	®	®	NOUN
inlawrev-2344	219	29	^	^	PUNCT
inlawrev-2344	219	30	following	follow	VERB
inlawrev-2344	219	31	this	this	DET
inlawrev-2344	219	32	line	line	NOUN
inlawrev-2344	219	33	of	of	ADP
inlawrev-2344	219	34	reasoning	reasoning	NOUN
inlawrev-2344	219	35	and	and	CCONJ
inlawrev-2344	219	36	assuming	assume	VERB
inlawrev-2344	219	37	that	that	SCONJ
inlawrev-2344	219	38	taxing	tax	VERB
inlawrev-2344	219	39	policies	policy	NOUN
inlawrev-2344	219	40	influence	influence	VERB
inlawrev-2344	219	41	the	the	DET
inlawrev-2344	219	42	consumer	consumer	NOUN
inlawrev-2344	219	43	's	's	PART
inlawrev-2344	219	44	decision	decision	NOUN
inlawrev-2344	219	45	of	of	ADP
inlawrev-2344	219	46	whether	whether	SCONJ
inlawrev-2344	219	47	to	to	PART
inlawrev-2344	219	48	buy	buy	VERB
inlawrev-2344	219	49	or	or	CCONJ
inlawrev-2344	219	50	rent	rent	VERB
inlawrev-2344	219	51	a	a	DET
inlawrev-2344	219	52	home	home	NOUN
inlawrev-2344	219	53	,	,	PUNCT
inlawrev-2344	219	54	one	one	PRON
inlawrev-2344	219	55	can	can	AUX
inlawrev-2344	219	56	foresee	foresee	VERB
inlawrev-2344	219	57	a	a	DET
inlawrev-2344	219	58	recession	recession	NOUN
inlawrev-2344	219	59	in	in	ADP
inlawrev-2344	219	60	the	the	DET
inlawrev-2344	219	61	home	home	NOUN
inlawrev-2344	219	62	building	building	NOUN
inlawrev-2344	219	63	industries	industry	NOUN
inlawrev-2344	219	64	the	the	DET
inlawrev-2344	219	65	effects	effect	NOUN
inlawrev-2344	219	66	of	of	ADP
inlawrev-2344	219	67	which	which	PRON
inlawrev-2344	219	68	would	would	AUX
inlawrev-2344	219	69	be	be	AUX
inlawrev-2344	219	70	felt	feel	VERB
inlawrev-2344	219	71	throughout	throughout	ADP
inlawrev-2344	219	72	the	the	DET
inlawrev-2344	219	73	economy	economy	NOUN
inlawrev-2344	219	74	.	.	PUNCT
inlawrev-2344	220	1	"^	"^	VERB
inlawrev-2344	220	2	the	the	DET
inlawrev-2344	220	3	disallowance	disallowance	NOUN
inlawrev-2344	220	4	of	of	ADP
inlawrev-2344	220	5	the	the	DET
inlawrev-2344	220	6	property	property	NOUN
inlawrev-2344	220	7	tax	tax	NOUN
inlawrev-2344	220	8	deduction	deduction	NOUN
inlawrev-2344	220	9	could	could	AUX
inlawrev-2344	220	10	cause	cause	VERB
inlawrev-2344	220	11	serious	serious	ADJ
inlawrev-2344	220	12	repercussions	repercussion	NOUN
inlawrev-2344	220	13	in	in	ADP
inlawrev-2344	220	14	those	those	DET
inlawrev-2344	220	15	local	local	ADJ
inlawrev-2344	220	16	areas	area	NOUN
inlawrev-2344	220	17	that	that	PRON
inlawrev-2344	220	18	depend	depend	VERB
inlawrev-2344	220	19	heavily	heavily	ADV
inlawrev-2344	220	20	upon	upon	SCONJ
inlawrev-2344	220	21	revenue	revenue	NOUN
inlawrev-2344	220	22	from	from	ADP
inlawrev-2344	220	23	property	property	NOUN
inlawrev-2344	220	24	tax	tax	NOUN
inlawrev-2344	220	25	.	.	PUNCT
inlawrev-2344	221	1	moreover	moreover	ADV
inlawrev-2344	221	2	,	,	PUNCT
inlawrev-2344	221	3	in	in	ADP
inlawrev-2344	221	4	view	view	NOUN
inlawrev-2344	221	5	of	of	ADP
inlawrev-2344	221	6	congress	congress	PROPN
inlawrev-2344	221	7	'	'	PART
inlawrev-2344	221	8	interest	interest	NOUN
inlawrev-2344	221	9	in	in	ADP
inlawrev-2344	221	10	remaining	remain	VERB
inlawrev-2344	221	11	neutral	neutral	ADJ
inlawrev-2344	221	12	as	as	ADP
inlawrev-2344	221	13	to	to	ADP
inlawrev-2344	221	14	the	the	DET
inlawrev-2344	221	15	choice	choice	NOUN
inlawrev-2344	221	16	of	of	ADP
inlawrev-2344	221	17	taxes	taxis	NOUN
inlawrev-2344	221	18	upon	upon	SCONJ
inlawrev-2344	221	19	which	which	PRON
inlawrev-2344	221	20	local	local	ADJ
inlawrev-2344	221	21	governments	government	NOUN
inlawrev-2344	221	22	depend,	depend,	PROPN
inlawrev-2344	221	23	®	®	PROPN
inlawrev-2344	221	24	^	^	PUNCT
inlawrev-2344	221	25	there	there	PRON
inlawrev-2344	221	26	is	be	VERB
inlawrev-2344	221	27	no	no	DET
inlawrev-2344	221	28	justification	justification	NOUN
inlawrev-2344	221	29	for	for	ADP
inlawrev-2344	221	30	disallowing	disallow	VERB
inlawrev-2344	221	31	the	the	DET
inlawrev-2344	221	32	®	®	NOUN
inlawrev-2344	221	33	*	*	PRON
inlawrev-2344	221	34	those	those	PRON
inlawrev-2344	221	35	who	who	PRON
inlawrev-2344	221	36	advocate	advocate	VERB
inlawrev-2344	221	37	taxation	taxation	NOUN
inlawrev-2344	221	38	of	of	ADP
inlawrev-2344	221	39	imputed	imputed	ADJ
inlawrev-2344	221	40	rent	rent	NOUN
inlawrev-2344	221	41	obviously	obviously	ADV
inlawrev-2344	221	42	consider	consider	VERB
inlawrev-2344	221	43	this	this	PRON
inlawrev-2344	221	44	an	an	DET
inlawrev-2344	221	45	incomplete	incomplete	ADJ
inlawrev-2344	221	46	solution	solution	NOUN
inlawrev-2344	221	47	.	.	PUNCT
inlawrev-2344	222	1	e.g.	e.g.	ADV
inlawrev-2344	222	2	,	,	PUNCT
inlawrev-2344	222	3	r.	r.	PROPN
inlawrev-2344	222	4	goode	goode	PROPN
inlawrev-2344	222	5	.	.	PUNCT
inlawrev-2344	223	1	supra	supra	PROPN
inlawrev-2344	223	2	note	note	PROPN
inlawrev-2344	223	3	7	7	NUM
inlawrev-2344	223	4	,	,	PUNCT
inlawrev-2344	223	5	at	at	ADP
inlawrev-2344	223	6	124	124	NUM
inlawrev-2344	223	7	(	(	PUNCT
inlawrev-2344	223	8	stating	state	VERB
inlawrev-2344	223	9	:	:	PUNCT
inlawrev-2344	223	10	"	"	PUNCT
inlawrev-2344	223	11	the	the	DET
inlawrev-2344	223	12	elimination	elimination	NOUN
inlawrev-2344	223	13	of	of	ADP
inlawrev-2344	223	14	the	the	DET
inlawrev-2344	223	15	interest	interest	NOUN
inlawrev-2344	223	16	deduction	deduction	NOUN
inlawrev-2344	223	17	,	,	PUNCT
inlawrev-2344	223	18	for	for	ADP
inlawrev-2344	223	19	example	example	NOUN
inlawrev-2344	223	20	,	,	PUNCT
inlawrev-2344	223	21	would	would	AUX
inlawrev-2344	223	22	have	have	VERB
inlawrev-2344	223	23	no	no	DET
inlawrev-2344	223	24	effect	effect	NOUN
inlawrev-2344	223	25	on	on	ADP
inlawrev-2344	223	26	persons	person	NOUN
inlawrev-2344	223	27	who	who	PRON
inlawrev-2344	223	28	own	own	VERB
inlawrev-2344	223	29	their	their	PRON
inlawrev-2344	223	30	dwellings	dwelling	NOUN
inlawrev-2344	223	31	free	free	ADJ
inlawrev-2344	223	32	of	of	ADP
inlawrev-2344	223	33	mortgage	mortgage	NOUN
inlawrev-2344	223	34	debt	debt	NOUN
inlawrev-2344	223	35	and	and	CCONJ
inlawrev-2344	223	36	hence	hence	ADV
inlawrev-2344	223	37	would	would	AUX
inlawrev-2344	223	38	do	do	VERB
inlawrev-2344	223	39	nothing	nothing	PRON
inlawrev-2344	223	40	to	to	PART
inlawrev-2344	223	41	reduce	reduce	VERB
inlawrev-2344	223	42	the	the	DET
inlawrev-2344	223	43	discrimination	discrimination	NOUN
inlawrev-2344	223	44	between	between	ADP
inlawrev-2344	223	45	this	this	DET
inlawrev-2344	223	46	group	group	NOUN
inlawrev-2344	223	47	and	and	CCONJ
inlawrev-2344	223	48	tenants	tenant	NOUN
inlawrev-2344	223	49	.	.	PUNCT
inlawrev-2344	223	50	"	"	PUNCT
inlawrev-2344	223	51	)	)	PUNCT
inlawrev-2344	223	52	.	.	PUNCT
inlawrev-2344	224	1	"	"	PUNCT
inlawrev-2344	224	2	^h	^h	PROPN
inlawrev-2344	224	3	.	.	PUNCT
inlawrev-2344	225	1	aaron	aaron	PROPN
inlawrev-2344	225	2	,	,	PUNCT
inlawrev-2344	225	3	supra	supra	PROPN
inlawrev-2344	225	4	note	note	PROPN
inlawrev-2344	225	5	7	7	NUM
inlawrev-2344	225	6	,	,	PUNCT
inlawrev-2344	225	7	at	at	ADP
inlawrev-2344	225	8	72	72	NUM
inlawrev-2344	225	9	.	.	PUNCT
inlawrev-2344	226	1	*	*	PUNCT
inlawrev-2344	226	2	*	*	PUNCT
inlawrev-2344	226	3	the	the	DET
inlawrev-2344	226	4	effect	effect	NOUN
inlawrev-2344	226	5	would	would	AUX
inlawrev-2344	226	6	not	not	PART
inlawrev-2344	226	7	be	be	AUX
inlawrev-2344	226	8	limited	limit	VERB
inlawrev-2344	226	9	to	to	ADP
inlawrev-2344	226	10	owner	owner	NOUN
inlawrev-2344	226	11	-	-	PUNCT
inlawrev-2344	226	12	occupied	occupy	VERB
inlawrev-2344	226	13	housing	housing	NOUN
inlawrev-2344	226	14	.	.	PUNCT
inlawrev-2344	227	1	for	for	ADP
inlawrev-2344	227	2	owners	owner	NOUN
inlawrev-2344	227	3	of	of	ADP
inlawrev-2344	227	4	rental	rental	ADJ
inlawrev-2344	227	5	property	property	NOUN
inlawrev-2344	227	6	,	,	PUNCT
inlawrev-2344	227	7	the	the	DET
inlawrev-2344	227	8	result	result	NOUN
inlawrev-2344	227	9	would	would	AUX
inlawrev-2344	227	10	be	be	AUX
inlawrev-2344	227	11	equally	equally	ADV
inlawrev-2344	227	12	severe	severe	ADJ
inlawrev-2344	227	13	.	.	PUNCT
inlawrev-2344	228	1	property	property	NOUN
inlawrev-2344	228	2	taxes	taxis	NOUN
inlawrev-2344	228	3	are	be	AUX
inlawrev-2344	228	4	typically	typically	ADV
inlawrev-2344	228	5	the	the	DET
inlawrev-2344	228	6	largest	large	ADJ
inlawrev-2344	228	7	expenditure	expenditure	NOUN
inlawrev-2344	228	8	,	,	PUNCT
inlawrev-2344	228	9	next	next	ADV
inlawrev-2344	228	10	to	to	ADP
inlawrev-2344	228	11	loan	loan	NOUN
inlawrev-2344	228	12	payments	payment	NOUN
inlawrev-2344	228	13	,	,	PUNCT
inlawrev-2344	228	14	by	by	ADP
inlawrev-2344	228	15	owners	owner	NOUN
inlawrev-2344	228	16	of	of	ADP
inlawrev-2344	228	17	income	income	NOUN
inlawrev-2344	228	18	producing	produce	VERB
inlawrev-2344	228	19	property	property	NOUN
inlawrev-2344	228	20	.	.	PUNCT
inlawrev-2344	229	1	u.s	u.s	PROPN
inlawrev-2344	229	2	.	.	PROPN
inlawrev-2344	229	3	deft	deft	NOUN
inlawrev-2344	229	4	of	of	ADP
inlawrev-2344	229	5	housing	housing	NOUN
inlawrev-2344	229	6	and	and	CCONJ
inlawrev-2344	229	7	urban	urban	ADJ
inlawrev-2344	229	8	development	development	NOUN
inlawrev-2344	229	9	,	,	PUNCT
inlawrev-2344	229	10	study	study	NOUN
inlawrev-2344	229	11	on	on	ADP
inlawrev-2344	229	12	tax	tax	NOUN
inlawrev-2344	229	13	considerations	consideration	NOUN
inlawrev-2344	229	14	in	in	ADP
inlawrev-2344	229	15	multifamily	multifamily	ADJ
inlawrev-2344	229	16	housing	housing	NOUN
inlawrev-2344	229	17	investments	investment	NOUN
inlawrev-2344	229	18	106	106	NUM
inlawrev-2344	229	19	(	(	PUNCT
inlawrev-2344	229	20	1972	1972	NUM
inlawrev-2344	229	21	)	)	PUNCT
inlawrev-2344	229	22	.	.	PUNCT
inlawrev-2344	230	1	"	"	PUNCT
inlawrev-2344	230	2	'	'	PUNCT
inlawrev-2344	230	3	h.r	h.r	PROPN
inlawrev-2344	230	4	.	.	PROPN
inlawrev-2344	230	5	rep	rep	PROPN
inlawrev-2344	230	6	.	.	PROPN
inlawrev-2344	230	7	no	no	INTJ
inlawrev-2344	230	8	.	.	PUNCT
inlawrev-2344	231	1	749	749	NUM
inlawrev-2344	231	2	,	,	PUNCT
inlawrev-2344	231	3	supra	supra	PROPN
inlawrev-2344	231	4	note	note	NOUN
inlawrev-2344	231	5	43	43	NUM
inlawrev-2344	231	6	.	.	PUNCT
inlawrev-2344	232	1	592	592	NUM
inlawrev-2344	232	2	indiana	indiana	PROPN
inlawrev-2344	232	3	law	law	PROPN
inlawrev-2344	232	4	review	review	NOUN
inlawrev-2344	232	5	[	[	X
inlawrev-2344	232	6	vol	vol	NOUN
inlawrev-2344	232	7	.	.	PUNCT
inlawrev-2344	232	8	12:583	12:583	NUM
inlawrev-2344	232	9	property	property	NOUN
inlawrev-2344	232	10	tax	tax	NOUN
inlawrev-2344	232	11	deduction	deduction	NOUN
inlawrev-2344	232	12	while	while	SCONJ
inlawrev-2344	232	13	continuing	continue	VERB
inlawrev-2344	232	14	the	the	DET
inlawrev-2344	232	15	deductions	deduction	NOUN
inlawrev-2344	232	16	for	for	ADP
inlawrev-2344	232	17	local	local	ADJ
inlawrev-2344	232	18	income	income	NOUN
inlawrev-2344	232	19	and	and	CCONJ
inlawrev-2344	232	20	sales	sale	NOUN
inlawrev-2344	232	21	taxes	taxis	NOUN
inlawrev-2344	232	22	.	.	PUNCT
inlawrev-2344	233	1	similarly	similarly	ADV
inlawrev-2344	233	2	,	,	PUNCT
inlawrev-2344	233	3	the	the	DET
inlawrev-2344	233	4	disallowance	disallowance	NOUN
inlawrev-2344	233	5	of	of	ADP
inlawrev-2344	233	6	the	the	DET
inlawrev-2344	233	7	mortgage	mortgage	NOUN
inlawrev-2344	233	8	interest	interest	NOUN
inlawrev-2344	233	9	deduction	deduction	NOUN
inlawrev-2344	233	10	can	can	AUX
inlawrev-2344	233	11	not	not	PART
inlawrev-2344	233	12	be	be	AUX
inlawrev-2344	233	13	justified	justify	VERB
inlawrev-2344	233	14	without	without	ADP
inlawrev-2344	233	15	disallowance	disallowance	NOUN
inlawrev-2344	233	16	of	of	ADP
inlawrev-2344	233	17	all	all	DET
inlawrev-2344	233	18	interest	interest	NOUN
inlawrev-2344	233	19	deductions	deduction	NOUN
inlawrev-2344	233	20	except	except	SCONJ
inlawrev-2344	233	21	for	for	ADP
inlawrev-2344	233	22	interest	interest	NOUN
inlawrev-2344	233	23	expenses	expense	NOUN
inlawrev-2344	233	24	incurred	incur	VERB
inlawrev-2344	233	25	in	in	ADP
inlawrev-2344	233	26	the	the	DET
inlawrev-2344	233	27	production	production	NOUN
inlawrev-2344	233	28	of	of	ADP
inlawrev-2344	233	29	income	income	NOUN
inlawrev-2344	233	30	.	.	PUNCT
inlawrev-2344	234	1	this	this	PRON
inlawrev-2344	234	2	in	in	ADP
inlawrev-2344	234	3	turn	turn	NOUN
inlawrev-2344	234	4	raises	raise	VERB
inlawrev-2344	234	5	the	the	DET
inlawrev-2344	234	6	problem	problem	NOUN
inlawrev-2344	234	7	of	of	ADP
inlawrev-2344	234	8	defining	define	VERB
inlawrev-2344	234	9	income	income	NOUN
inlawrev-2344	234	10	-	-	PUNCT
inlawrev-2344	234	11	producing	produce	VERB
inlawrev-2344	234	12	debts	debt	NOUN
inlawrev-2344	234	13	.	.	PUNCT
inlawrev-2344	235	1	because	because	SCONJ
inlawrev-2344	235	2	it	it	PRON
inlawrev-2344	235	3	is	be	AUX
inlawrev-2344	235	4	not	not	PART
inlawrev-2344	235	5	uncommon	uncommon	ADJ
inlawrev-2344	235	6	to	to	PART
inlawrev-2344	235	7	borrow	borrow	VERB
inlawrev-2344	235	8	on	on	ADP
inlawrev-2344	235	9	personal	personal	ADJ
inlawrev-2344	235	10	assets	asset	NOUN
inlawrev-2344	235	11	to	to	PART
inlawrev-2344	235	12	finance	finance	VERB
inlawrev-2344	235	13	a	a	DET
inlawrev-2344	235	14	business	business	NOUN
inlawrev-2344	235	15	venture	venture	NOUN
inlawrev-2344	235	16	,	,	PUNCT
inlawrev-2344	235	17	one	one	PRON
inlawrev-2344	235	18	would	would	AUX
inlawrev-2344	235	19	have	have	VERB
inlawrev-2344	235	20	to	to	PART
inlawrev-2344	235	21	ascertain	ascertain	VERB
inlawrev-2344	235	22	the	the	DET
inlawrev-2344	235	23	motive	motive	NOUN
inlawrev-2344	235	24	of	of	ADP
inlawrev-2344	235	25	the	the	DET
inlawrev-2344	235	26	borrower	borrower	NOUN
inlawrev-2344	235	27	in	in	ADP
inlawrev-2344	235	28	order	order	NOUN
inlawrev-2344	235	29	to	to	PART
inlawrev-2344	235	30	separate	separate	VERB
inlawrev-2344	235	31	deductible	deductible	ADJ
inlawrev-2344	235	32	from	from	ADP
inlawrev-2344	235	33	nondeductible	nondeductible	ADJ
inlawrev-2344	235	34	interest	interest	NOUN
inlawrev-2344	235	35	.	.	PUNCT
inlawrev-2344	236	1	the	the	DET
inlawrev-2344	236	2	two	two	NUM
inlawrev-2344	236	3	proposals	proposal	NOUN
inlawrev-2344	236	4	just	just	ADV
inlawrev-2344	236	5	considered	consider	VERB
inlawrev-2344	236	6	,	,	PUNCT
inlawrev-2344	236	7	the	the	DET
inlawrev-2344	236	8	taxation	taxation	NOUN
inlawrev-2344	236	9	of	of	ADP
inlawrev-2344	236	10	imputed	imputed	ADJ
inlawrev-2344	236	11	rent	rent	NOUN
inlawrev-2344	236	12	and	and	CCONJ
inlawrev-2344	236	13	the	the	DET
inlawrev-2344	236	14	elimination	elimination	NOUN
inlawrev-2344	236	15	of	of	ADP
inlawrev-2344	236	16	the	the	DET
inlawrev-2344	236	17	homeowner	homeowner	NOUN
inlawrev-2344	236	18	's	's	PART
inlawrev-2344	236	19	deductions	deduction	NOUN
inlawrev-2344	236	20	,	,	PUNCT
inlawrev-2344	236	21	attack	attack	VERB
inlawrev-2344	236	22	the	the	DET
inlawrev-2344	236	23	problem	problem	NOUN
inlawrev-2344	236	24	of	of	ADP
inlawrev-2344	236	25	discriminatory	discriminatory	ADJ
inlawrev-2344	236	26	taxation	taxation	NOUN
inlawrev-2344	236	27	by	by	ADP
inlawrev-2344	236	28	taking	take	VERB
inlawrev-2344	236	29	away	away	ADV
inlawrev-2344	236	30	from	from	ADP
inlawrev-2344	236	31	the	the	DET
inlawrev-2344	236	32	homeowner	homeowner	NOUN
inlawrev-2344	236	33	what	what	PRON
inlawrev-2344	236	34	presently	presently	ADV
inlawrev-2344	236	35	amounts	amount	VERB
inlawrev-2344	236	36	to	to	ADP
inlawrev-2344	236	37	favorable	favorable	ADJ
inlawrev-2344	236	38	tax	tax	NOUN
inlawrev-2344	236	39	treatment	treatment	NOUN
inlawrev-2344	236	40	.	.	PUNCT
inlawrev-2344	237	1	equity	equity	NOUN
inlawrev-2344	237	2	,	,	PUNCT
inlawrev-2344	237	3	however	however	ADV
inlawrev-2344	237	4	,	,	PUNCT
inlawrev-2344	237	5	can	can	AUX
inlawrev-2344	237	6	be	be	AUX
inlawrev-2344	237	7	achieved	achieve	VERB
inlawrev-2344	237	8	without	without	ADP
inlawrev-2344	237	9	these	these	DET
inlawrev-2344	237	10	drastic	drastic	ADJ
inlawrev-2344	237	11	measures	measure	NOUN
inlawrev-2344	237	12	and	and	CCONJ
inlawrev-2344	237	13	the	the	DET
inlawrev-2344	237	14	problems	problem	NOUN
inlawrev-2344	237	15	which	which	PRON
inlawrev-2344	237	16	attend	attend	VERB
inlawrev-2344	237	17	them	they	PRON
inlawrev-2344	237	18	.	.	PUNCT
inlawrev-2344	238	1	there	there	PRON
inlawrev-2344	238	2	are	be	VERB
inlawrev-2344	238	3	at	at	ADV
inlawrev-2344	238	4	least	least	ADJ
inlawrev-2344	238	5	two	two	NUM
inlawrev-2344	238	6	devices	device	NOUN
inlawrev-2344	238	7	for	for	ADP
inlawrev-2344	238	8	granting	grant	VERB
inlawrev-2344	238	9	tax	tax	NOUN
inlawrev-2344	238	10	relief	relief	NOUN
inlawrev-2344	238	11	to	to	ADP
inlawrev-2344	238	12	renters	renter	NOUN
inlawrev-2344	238	13	without	without	ADP
inlawrev-2344	238	14	depriving	deprive	VERB
inlawrev-2344	238	15	the	the	DET
inlawrev-2344	238	16	homeowner	homeowner	NOUN
inlawrev-2344	238	17	of	of	ADP
inlawrev-2344	238	18	tax	tax	NOUN
inlawrev-2344	238	19	concessions	concession	NOUN
inlawrev-2344	238	20	traditionally	traditionally	ADV
inlawrev-2344	238	21	granted	grant	VERB
inlawrev-2344	238	22	him	he	PRON
inlawrev-2344	238	23	—	—	PUNCT
inlawrev-2344	238	24	the	the	DET
inlawrev-2344	238	25	tax	tax	NOUN
inlawrev-2344	238	26	credit	credit	NOUN
inlawrev-2344	238	27	and	and	CCONJ
inlawrev-2344	238	28	the	the	DET
inlawrev-2344	238	29	itemized	itemize	VERB
inlawrev-2344	238	30	deduction	deduction	NOUN
inlawrev-2344	238	31	.	.	PUNCT
inlawrev-2344	239	1	a	a	DET
inlawrev-2344	239	2	tax	tax	NOUN
inlawrev-2344	239	3	credit	credit	NOUN
inlawrev-2344	239	4	,	,	PUNCT
inlawrev-2344	239	5	unlike	unlike	ADP
inlawrev-2344	239	6	a	a	DET
inlawrev-2344	239	7	deduction	deduction	NOUN
inlawrev-2344	239	8	,	,	PUNCT
inlawrev-2344	239	9	offers	offer	VERB
inlawrev-2344	239	10	tax	tax	NOUN
inlawrev-2344	239	11	relief	relief	NOUN
inlawrev-2344	239	12	equally	equally	ADV
inlawrev-2344	239	13	to	to	ADP
inlawrev-2344	239	14	taxpayers	taxpayer	NOUN
inlawrev-2344	239	15	in	in	ADP
inlawrev-2344	239	16	all	all	DET
inlawrev-2344	239	17	income	income	NOUN
inlawrev-2344	239	18	brackets	bracket	NOUN
inlawrev-2344	239	19	.	.	PUNCT
inlawrev-2344	240	1	it	it	PRON
inlawrev-2344	240	2	is	be	AUX
inlawrev-2344	240	3	a	a	DET
inlawrev-2344	240	4	direct	direct	ADJ
inlawrev-2344	240	5	subtraction	subtraction	NOUN
inlawrev-2344	240	6	from	from	ADP
inlawrev-2344	240	7	taxes	taxis	NOUN
inlawrev-2344	240	8	computed	compute	VERB
inlawrev-2344	240	9	for	for	ADP
inlawrev-2344	240	10	the	the	DET
inlawrev-2344	240	11	taxable	taxable	ADJ
inlawrev-2344	240	12	year	year	NOUN
inlawrev-2344	240	13	.	.	PUNCT
inlawrev-2344	241	1	tax	tax	NOUN
inlawrev-2344	241	2	credits	credit	NOUN
inlawrev-2344	241	3	against	against	ADP
inlawrev-2344	241	4	federal	federal	ADJ
inlawrev-2344	241	5	income	income	NOUN
inlawrev-2344	241	6	tax	tax	NOUN
inlawrev-2344	241	7	have	have	AUX
inlawrev-2344	241	8	been	be	AUX
inlawrev-2344	241	9	suggested	suggest	VERB
inlawrev-2344	241	10	as	as	ADP
inlawrev-2344	241	11	a	a	DET
inlawrev-2344	241	12	means	means	NOUN
inlawrev-2344	241	13	of	of	ADP
inlawrev-2344	241	14	relief	relief	NOUN
inlawrev-2344	241	15	from	from	ADP
inlawrev-2344	241	16	rising	rise	VERB
inlawrev-2344	241	17	local	local	ADJ
inlawrev-2344	241	18	property	property	NOUN
inlawrev-2344	241	19	taxes	taxis	NOUN
inlawrev-2344	241	20	.	.	PUNCT
inlawrev-2344	242	1	*	*	PUNCT
inlawrev-2344	242	2	®	®	NOUN
inlawrev-2344	242	3	''	''	PUNCT
inlawrev-2344	242	4	circuit	circuit	NOUN
inlawrev-2344	242	5	-	-	PUNCT
inlawrev-2344	242	6	breaker	breaker	NOUN
inlawrev-2344	242	7	"	"	PUNCT
inlawrev-2344	242	8	provisions	provision	NOUN
inlawrev-2344	242	9	that	that	PRON
inlawrev-2344	242	10	offer	offer	VERB
inlawrev-2344	242	11	income	income	NOUN
inlawrev-2344	242	12	tax	tax	NOUN
inlawrev-2344	242	13	relief	relief	NOUN
inlawrev-2344	242	14	for	for	ADP
inlawrev-2344	242	15	property	property	NOUN
inlawrev-2344	242	16	taxes	taxis	NOUN
inlawrev-2344	242	17	paid	pay	VERB
inlawrev-2344	242	18	,	,	PUNCT
inlawrev-2344	242	19	often	often	ADV
inlawrev-2344	242	20	in	in	ADP
inlawrev-2344	242	21	the	the	DET
inlawrev-2344	242	22	form	form	NOUN
inlawrev-2344	242	23	of	of	ADP
inlawrev-2344	242	24	a	a	DET
inlawrev-2344	242	25	refundable	refundable	ADJ
inlawrev-2344	242	26	credit	credit	NOUN
inlawrev-2344	242	27	,	,	PUNCT
inlawrev-2344	242	28	have	have	AUX
inlawrev-2344	242	29	been	be	AUX
inlawrev-2344	242	30	enacted	enact	VERB
inlawrev-2344	242	31	in	in	ADP
inlawrev-2344	242	32	many	many	ADJ
inlawrev-2344	242	33	states,*^	states,*^	NOUN
inlawrev-2344	242	34	including	include	VERB
inlawrev-2344	242	35	indiana.^	indiana.^	NOUN
inlawrev-2344	242	36	"	"	PUNCT
inlawrev-2344	242	37	many	many	ADJ
inlawrev-2344	242	38	of	of	ADP
inlawrev-2344	242	39	the	the	DET
inlawrev-2344	242	40	circuit	circuit	NOUN
inlawrev-2344	242	41	-	-	PUNCT
inlawrev-2344	242	42	breaker	breaker	NOUN
inlawrev-2344	242	43	systems	system	NOUN
inlawrev-2344	242	44	offer	offer	VERB
inlawrev-2344	242	45	relief	relief	NOUN
inlawrev-2344	242	46	to	to	ADP
inlawrev-2344	242	47	renters	renter	NOUN
inlawrev-2344	242	48	as	as	ADV
inlawrev-2344	242	49	well	well	ADV
inlawrev-2344	242	50	,	,	PUNCT
inlawrev-2344	242	51	basing	base	VERB
inlawrev-2344	242	52	the	the	DET
inlawrev-2344	242	53	credit	credit	NOUN
inlawrev-2344	242	54	on	on	ADP
inlawrev-2344	242	55	that	that	DET
inlawrev-2344	242	56	portion	portion	NOUN
inlawrev-2344	242	57	of	of	ADP
inlawrev-2344	242	58	rental	rental	ADJ
inlawrev-2344	242	59	payments	payment	NOUN
inlawrev-2344	242	60	attributable	attributable	ADJ
inlawrev-2344	242	61	to	to	ADP
inlawrev-2344	242	62	property	property	NOUN
inlawrev-2344	242	63	taxes.^^	taxes.^^	PUNCT
inlawrev-2344	242	64	this	this	DET
inlawrev-2344	242	65	distinctive	distinctive	ADJ
inlawrev-2344	242	66	feature	feature	NOUN
inlawrev-2344	242	67	of	of	ADP
inlawrev-2344	242	68	the	the	DET
inlawrev-2344	242	69	circuit	circuit	NOUN
inlawrev-2344	242	70	-	-	PUNCT
inlawrev-2344	242	71	breaker	breaker	NOUN
inlawrev-2344	242	72	may	may	AUX
inlawrev-2344	242	73	be	be	AUX
inlawrev-2344	242	74	one	one	NUM
inlawrev-2344	242	75	^^e.g	^^e.g	NUM
inlawrev-2344	242	76	.	.	PROPN
inlawrev-2344	242	77	,	,	PUNCT
inlawrev-2344	242	78	senate	senate	PROPN
inlawrev-2344	242	79	amend	amend	PROPN
inlawrev-2344	242	80	.	.	PUNCT
inlawrev-2344	243	1	no	no	INTJ
inlawrev-2344	243	2	.	.	NOUN
inlawrev-2344	244	1	98	98	NUM
inlawrev-2344	244	2	,	,	PUNCT
inlawrev-2344	244	3	92nd	92nd	NOUN
inlawrev-2344	244	4	cong	cong	NOUN
inlawrev-2344	244	5	.	.	PUNCT
inlawrev-2344	244	6	,	,	PUNCT
inlawrev-2344	245	1	1st	1st	ADJ
inlawrev-2344	245	2	sess	sess	NOUN
inlawrev-2344	245	3	.	.	PUNCT
inlawrev-2344	245	4	,	,	PUNCT
inlawrev-2344	245	5	117	117	NUM
inlawrev-2344	245	6	cong	cong	NOUN
inlawrev-2344	245	7	.	.	PUNCT
inlawrev-2344	246	1	rec	rec	PROPN
inlawrev-2344	246	2	.	.	PROPN
inlawrev-2344	246	3	42509	42509	NUM
inlawrev-2344	246	4	-	-	SYM
inlawrev-2344	246	5	15	15	NUM
inlawrev-2344	246	6	(	(	PUNCT
inlawrev-2344	246	7	1971	1971	NUM
inlawrev-2344	246	8	)	)	PUNCT
inlawrev-2344	246	9	(	(	PUNCT
inlawrev-2344	246	10	credit	credit	NOUN
inlawrev-2344	246	11	for	for	ADP
inlawrev-2344	246	12	elderly	elderly	ADJ
inlawrev-2344	246	13	renters	renter	NOUN
inlawrev-2344	246	14	adopted	adopt	VERB
inlawrev-2344	246	15	by	by	ADP
inlawrev-2344	246	16	senate	senate	PROPN
inlawrev-2344	246	17	in	in	ADP
inlawrev-2344	246	18	1971	1971	NUM
inlawrev-2344	246	19	revenue	revenue	NOUN
inlawrev-2344	246	20	act	act	NOUN
inlawrev-2344	246	21	,	,	PUNCT
inlawrev-2344	246	22	rejected	reject	VERB
inlawrev-2344	246	23	in	in	ADP
inlawrev-2344	246	24	conference	conference	NOUN
inlawrev-2344	246	25	committee	committee	NOUN
inlawrev-2344	246	26	)	)	PUNCT
inlawrev-2344	246	27	.	.	PUNCT
inlawrev-2344	247	1	•'ariz	•'ariz	PROPN
inlawrev-2344	247	2	.	.	PROPN
inlawrev-2344	247	3	rev	rev	PROPN
inlawrev-2344	247	4	.	.	PROPN
inlawrev-2344	247	5	stat	stat	PROPN
inlawrev-2344	247	6	.	.	PUNCT
inlawrev-2344	248	1	ann	ann	PROPN
inlawrev-2344	248	2	.	.	PUNCT
inlawrev-2344	249	1	§	§	PROPN
inlawrev-2344	249	2	43.128.01	43.128.01	NUM
inlawrev-2344	249	3	(	(	PUNCT
inlawrev-2344	249	4	supp	supp	PROPN
inlawrev-2344	249	5	.	.	PUNCT
inlawrev-2344	249	6	1978	1978	NUM
inlawrev-2344	249	7	)	)	PUNCT
inlawrev-2344	249	8	;	;	PUNCT
inlawrev-2344	249	9	ark	ark	PROPN
inlawrev-2344	249	10	.	.	PROPN
inlawrev-2344	249	11	stat	stat	PROPN
inlawrev-2344	249	12	.	.	PUNCT
inlawrev-2344	250	1	ann	ann	PROPN
inlawrev-2344	250	2	.	.	PUNCT
inlawrev-2344	251	1	§	§	PROPN
inlawrev-2344	251	2	84	84	NUM
inlawrev-2344	251	3	-	-	SYM
inlawrev-2344	251	4	2021.10	2021.10	NUM
inlawrev-2344	251	5	(	(	PUNCT
inlawrev-2344	251	6	supp	supp	PROPN
inlawrev-2344	251	7	.	.	PUNCT
inlawrev-2344	252	1	1975	1975	NUM
inlawrev-2344	252	2	)	)	PUNCT
inlawrev-2344	253	1	;	;	PUNCT
inlawrev-2344	253	2	colo	colo	PROPN
inlawrev-2344	253	3	.	.	PUNCT
inlawrev-2344	254	1	rev	rev	PROPN
inlawrev-2344	254	2	.	.	PROPN
inlawrev-2344	254	3	stat	stat	PROPN
inlawrev-2344	254	4	.	.	PUNCT
inlawrev-2344	255	1	§	§	PROPN
inlawrev-2344	255	2	39	39	NUM
inlawrev-2344	255	3	-	-	SYM
inlawrev-2344	255	4	22	22	NUM
inlawrev-2344	255	5	-	-	SYM
inlawrev-2344	255	6	120	120	NUM
inlawrev-2344	255	7	(	(	PUNCT
inlawrev-2344	255	8	1973	1973	NUM
inlawrev-2344	255	9	)	)	PUNCT
inlawrev-2344	255	10	;	;	PUNCT
inlawrev-2344	255	11	d.c	d.c	PROPN
inlawrev-2344	255	12	.	.	PROPN
inlawrev-2344	255	13	code	code	PROPN
inlawrev-2344	255	14	encycl	encycl	PROPN
inlawrev-2344	255	15	.	.	PUNCT
inlawrev-2344	256	1	§	§	PROPN
inlawrev-2344	256	2	47	47	NUM
inlawrev-2344	256	3	-	-	SYM
inlawrev-2344	256	4	1567	1567	NUM
inlawrev-2344	256	5	g	g	NOUN
inlawrev-2344	256	6	(	(	PUNCT
inlawrev-2344	256	7	west	west	PROPN
inlawrev-2344	256	8	supp	supp	PROPN
inlawrev-2344	256	9	.	.	PUNCT
inlawrev-2344	257	1	1978	1978	NUM
inlawrev-2344	257	2	)	)	PUNCT
inlawrev-2344	257	3	;	;	PUNCT
inlawrev-2344	258	1	mich	mich	PROPN
inlawrev-2344	258	2	.	.	PUNCT
inlawrev-2344	258	3	comp	comp	PROPN
inlawrev-2344	258	4	.	.	PUNCT
inlawrev-2344	259	1	laws	law	NOUN
inlawrev-2344	259	2	§	§	PROPN
inlawrev-2344	259	3	§	§	PROPN
inlawrev-2344	259	4	206.501	206.501	NUM
inlawrev-2344	259	5	-	-	SYM
inlawrev-2344	259	6	522	522	NUM
inlawrev-2344	259	7	(	(	PUNCT
inlawrev-2344	259	8	supp	supp	PROPN
inlawrev-2344	259	9	.	.	PUNCT
inlawrev-2344	259	10	1978	1978	NUM
inlawrev-2344	259	11	)	)	PUNCT
inlawrev-2344	259	12	;	;	PUNCT
inlawrev-2344	259	13	minn	minn	PROPN
inlawrev-2344	259	14	.	.	PUNCT
inlawrev-2344	259	15	stat	stat	PROPN
inlawrev-2344	259	16	.	.	PUNCT
inlawrev-2344	260	1	ann	ann	PROPN
inlawrev-2344	260	2	.	.	PUNCT
inlawrev-2344	261	1	§	§	PROPN
inlawrev-2344	261	2	§	§	PROPN
inlawrev-2344	261	3	290a.03	290a.03	NUM
inlawrev-2344	261	4	-	-	SYM
inlawrev-2344	261	5	04	04	NUM
inlawrev-2344	261	6	(	(	PUNCT
inlawrev-2344	261	7	west	west	NOUN
inlawrev-2344	261	8	1978	1978	NUM
inlawrev-2344	261	9	)	)	PUNCT
inlawrev-2344	261	10	;	;	PUNCT
inlawrev-2344	261	11	mo	mo	PROPN
inlawrev-2344	261	12	.	.	PROPN
inlawrev-2344	261	13	rev	rev	PROPN
inlawrev-2344	261	14	.	.	PROPN
inlawrev-2344	261	15	stat	stat	PROPN
inlawrev-2344	261	16	.	.	PUNCT
inlawrev-2344	262	1	§	§	PROPN
inlawrev-2344	262	2	§	§	PROPN
inlawrev-2344	262	3	135.010	135.010	NUM
inlawrev-2344	262	4	-	-	SYM
inlawrev-2344	262	5	030	030	NUM
inlawrev-2344	262	6	(	(	PUNCT
inlawrev-2344	262	7	1979	1979	NUM
inlawrev-2344	262	8	)	)	PUNCT
inlawrev-2344	262	9	;	;	PUNCT
inlawrev-2344	262	10	n.m	n.m	PROPN
inlawrev-2344	262	11	.	.	PROPN
inlawrev-2344	262	12	stat	stat	PROPN
inlawrev-2344	262	13	.	.	PUNCT
inlawrev-2344	263	1	ann	ann	PROPN
inlawrev-2344	263	2	.	.	PUNCT
inlawrev-2344	264	1	§	§	PROPN
inlawrev-2344	264	2	7	7	NUM
inlawrev-2344	264	3	-	-	SYM
inlawrev-2344	264	4	2	2	NUM
inlawrev-2344	264	5	-	-	SYM
inlawrev-2344	264	6	18	18	NUM
inlawrev-2344	264	7	(	(	PUNCT
inlawrev-2344	264	8	1978	1978	NUM
inlawrev-2344	264	9	)	)	PUNCT
inlawrev-2344	264	10	;	;	PUNCT
inlawrev-2344	264	11	n.y	n.y	PROPN
inlawrev-2344	264	12	.	.	PROPN
inlawrev-2344	264	13	tax	tax	PROPN
inlawrev-2344	264	14	law	law	NOUN
inlawrev-2344	264	15	§	§	PROPN
inlawrev-2344	264	16	§	§	PROPN
inlawrev-2344	264	17	606	606	NUM
inlawrev-2344	264	18	,	,	PUNCT
inlawrev-2344	264	19	612	612	NUM
inlawrev-2344	264	20	(	(	PUNCT
inlawrev-2344	264	21	mckinney	mckinney	NOUN
inlawrev-2344	264	22	supp	supp	PROPN
inlawrev-2344	264	23	.	.	PUNCT
inlawrev-2344	265	1	1977	1977	NUM
inlawrev-2344	265	2	)	)	PUNCT
inlawrev-2344	265	3	;	;	PUNCT
inlawrev-2344	266	1	okla	okla	NOUN
inlawrev-2344	266	2	.	.	PUNCT
inlawrev-2344	267	1	stat	stat	PROPN
inlawrev-2344	267	2	.	.	PUNCT
inlawrev-2344	268	1	ann	ann	PROPN
inlawrev-2344	268	2	.	.	PUNCT
inlawrev-2344	269	1	tit	tit	PROPN
inlawrev-2344	269	2	.	.	PUNCT
inlawrev-2344	270	1	68	68	NUM
inlawrev-2344	270	2	.	.	PUNCT
inlawrev-2344	271	1	§	§	PROPN
inlawrev-2344	271	2	§	§	PROPN
inlawrev-2344	271	3	5001	5001	NUM
inlawrev-2344	271	4	-	-	SYM
inlawrev-2344	271	5	09	09	NUM
inlawrev-2344	271	6	(	(	PUNCT
inlawrev-2344	271	7	west	west	NOUN
inlawrev-2344	271	8	1978	1978	NUM
inlawrev-2344	271	9	)	)	PUNCT
inlawrev-2344	271	10	;	;	PUNCT
inlawrev-2344	271	11	r.l	r.l	PROPN
inlawrev-2344	271	12	gen	gen	PROPN
inlawrev-2344	271	13	.	.	PROPN
inlawrev-2344	271	14	laws	law	NOUN
inlawrev-2344	271	15	§	§	PROPN
inlawrev-2344	271	16	44	44	NUM
inlawrev-2344	271	17	-	-	SYM
inlawrev-2344	271	18	33	33	NUM
inlawrev-2344	271	19	-	-	SYM
inlawrev-2344	271	20	9	9	NUM
inlawrev-2344	271	21	(	(	PUNCT
inlawrev-2344	271	22	1978	1978	NUM
inlawrev-2344	271	23	)	)	PUNCT
inlawrev-2344	271	24	;	;	PUNCT
inlawrev-2344	271	25	vt	vt	PROPN
inlawrev-2344	271	26	.	.	PROPN
inlawrev-2344	271	27	stat	stat	PROPN
inlawrev-2344	271	28	.	.	PUNCT
inlawrev-2344	272	1	ann	ann	PROPN
inlawrev-2344	272	2	.	.	PUNCT
inlawrev-2344	273	1	tit	tit	PROPN
inlawrev-2344	273	2	.	.	PUNCT
inlawrev-2344	274	1	32	32	NUM
inlawrev-2344	274	2	,	,	PUNCT
inlawrev-2344	274	3	§	§	PROPN
inlawrev-2344	274	4	§	§	PROPN
inlawrev-2344	274	5	5961	5961	NUM
inlawrev-2344	274	6	,	,	PUNCT
inlawrev-2344	274	7	67	67	NUM
inlawrev-2344	274	8	(	(	PUNCT
inlawrev-2344	274	9	supp	supp	PROPN
inlawrev-2344	274	10	.	.	PUNCT
inlawrev-2344	275	1	1978	1978	NUM
inlawrev-2344	275	2	)	)	PUNCT
inlawrev-2344	275	3	;	;	PUNCT
inlawrev-2344	276	1	wis	wis	PROPN
inlawrev-2344	276	2	.	.	PUNCT
inlawrev-2344	277	1	stat	stat	PROPN
inlawrev-2344	277	2	.	.	PUNCT
inlawrev-2344	278	1	ann	ann	PROPN
inlawrev-2344	278	2	.	.	PUNCT
inlawrev-2344	279	1	§	§	PROPN
inlawrev-2344	279	2	71.09(7	71.09(7	PROPN
inlawrev-2344	279	3	)	)	PUNCT
inlawrev-2344	279	4	(	(	PUNCT
inlawrev-2344	279	5	west	west	PROPN
inlawrev-2344	279	6	1969	1969	NUM
inlawrev-2344	279	7	&	&	CCONJ
inlawrev-2344	279	8	supp	supp	PROPN
inlawrev-2344	279	9	.	.	PUNCT
inlawrev-2344	280	1	1978	1978	NUM
inlawrev-2344	280	2	-	-	SYM
inlawrev-2344	280	3	79	79	NUM
inlawrev-2344	280	4	)	)	PUNCT
inlawrev-2344	280	5	.	.	PUNCT
inlawrev-2344	281	1	illinois	illinois	PROPN
inlawrev-2344	281	2	provides	provide	VERB
inlawrev-2344	281	3	a	a	DET
inlawrev-2344	281	4	grant	grant	NOUN
inlawrev-2344	281	5	rather	rather	ADV
inlawrev-2344	281	6	than	than	ADP
inlawrev-2344	281	7	a	a	DET
inlawrev-2344	281	8	tax	tax	NOUN
inlawrev-2344	281	9	credit	credit	NOUN
inlawrev-2344	281	10	.	.	PUNCT
inlawrev-2344	282	1	iii	iii	X
inlawrev-2344	282	2	.	.	PUNCT
inlawrev-2344	282	3	ann	ann	PROPN
inlawrev-2344	282	4	.	.	PUNCT
inlawrev-2344	282	5	stat	stat	PROPN
inlawrev-2344	282	6	.	.	PUNCT
inlawrev-2344	283	1	ch	ch	PROPN
inlawrev-2344	283	2	.	.	PROPN
inlawrev-2344	283	3	67	67	NUM
inlawrev-2344	283	4	va	va	NOUN
inlawrev-2344	283	5	,	,	PUNCT
inlawrev-2344	283	6	§	§	PROPN
inlawrev-2344	283	7	404	404	NUM
inlawrev-2344	283	8	(	(	PUNCT
inlawrev-2344	283	9	smith	smith	PROPN
inlawrev-2344	283	10	-	-	PUNCT
inlawrev-2344	283	11	hurd	hurd	PROPN
inlawrev-2344	283	12	supp	supp	PROPN
inlawrev-2344	283	13	.	.	PUNCT
inlawrev-2344	284	1	1978	1978	NUM
inlawrev-2344	284	2	)	)	PUNCT
inlawrev-2344	284	3	.	.	PUNCT
inlawrev-2344	285	1	three	three	NUM
inlawrev-2344	285	2	states	state	NOUN
inlawrev-2344	285	3	offer	offer	VERB
inlawrev-2344	285	4	a	a	DET
inlawrev-2344	285	5	tax	tax	NOUN
inlawrev-2344	285	6	credit	credit	NOUN
inlawrev-2344	285	7	for	for	ADP
inlawrev-2344	285	8	renters	renter	NOUN
inlawrev-2344	285	9	only	only	ADV
inlawrev-2344	285	10	.	.	PUNCT
inlawrev-2344	286	1	cal	cal	X
inlawrev-2344	286	2	.	.	PUNCT
inlawrev-2344	287	1	rev	rev	PROPN
inlawrev-2344	287	2	.	.	PROPN
inlawrev-2344	287	3	&	&	CCONJ
inlawrev-2344	287	4	tax	tax	PROPN
inlawrev-2344	287	5	.	.	PUNCT
inlawrev-2344	288	1	code	code	PROPN
inlawrev-2344	288	2	§	§	PROPN
inlawrev-2344	288	3	17053.5	17053.5	NUM
inlawrev-2344	288	4	(	(	PUNCT
inlawrev-2344	288	5	west	west	NOUN
inlawrev-2344	288	6	1979	1979	NUM
inlawrev-2344	288	7	)	)	PUNCT
inlawrev-2344	288	8	;	;	PUNCT
inlawrev-2344	288	9	haw	haw	X
inlawrev-2344	288	10	.	.	PUNCT
inlawrev-2344	288	11	rev	rev	PROPN
inlawrev-2344	288	12	.	.	PROPN
inlawrev-2344	288	13	stat	stat	PROPN
inlawrev-2344	288	14	.	.	PUNCT
inlawrev-2344	289	1	§	§	PROPN
inlawrev-2344	289	2	235	235	NUM
inlawrev-2344	289	3	-	-	SYM
inlawrev-2344	289	4	55.7	55.7	NUM
inlawrev-2344	289	5	(	(	PUNCT
inlawrev-2344	289	6	1978	1978	NUM
inlawrev-2344	289	7	)	)	PUNCT
inlawrev-2344	289	8	;	;	PUNCT
inlawrev-2344	289	9	n.j	n.j	PROPN
inlawrev-2344	289	10	.	.	PROPN
inlawrev-2344	289	11	stat	stat	PROPN
inlawrev-2344	289	12	.	.	PUNCT
inlawrev-2344	290	1	ann	ann	PROPN
inlawrev-2344	290	2	.	.	PUNCT
inlawrev-2344	291	1	§	§	PROPN
inlawrev-2344	291	2	54a:4	54a:4	PROPN
inlawrev-2344	291	3	-	-	SYM
inlawrev-2344	291	4	3	3	NUM
inlawrev-2344	291	5	(	(	PUNCT
inlawrev-2344	291	6	west	west	NOUN
inlawrev-2344	291	7	1978	1978	NUM
inlawrev-2344	291	8	)	)	PUNCT
inlawrev-2344	291	9	.	.	PUNCT
inlawrev-2344	292	1	'	'	PUNCT
inlawrev-2344	292	2	"	"	PUNCT
inlawrev-2344	292	3	ind	ind	PROPN
inlawrev-2344	292	4	.	.	PUNCT
inlawrev-2344	292	5	code	code	PROPN
inlawrev-2344	292	6	§	§	PROPN
inlawrev-2344	292	7	6	6	NUM
inlawrev-2344	292	8	-	-	SYM
inlawrev-2344	292	9	3	3	NUM
inlawrev-2344	292	10	-	-	PUNCT
inlawrev-2344	292	11	3	3	NUM
inlawrev-2344	292	12	-	-	SYM
inlawrev-2344	292	13	6	6	NUM
inlawrev-2344	292	14	(	(	PUNCT
inlawrev-2344	292	15	1976	1976	NUM
inlawrev-2344	292	16	)	)	PUNCT
inlawrev-2344	292	17	.	.	PUNCT
inlawrev-2344	293	1	"	"	PUNCT
inlawrev-2344	293	2	see	see	VERB
inlawrev-2344	293	3	the	the	DET
inlawrev-2344	293	4	circuit	circuit	NOUN
inlawrev-2344	293	5	-	-	PUNCT
inlawrev-2344	293	6	breaker	breaker	NOUN
inlawrev-2344	293	7	provisions	provision	NOUN
inlawrev-2344	293	8	for	for	ADP
inlawrev-2344	293	9	arizona	arizona	PROPN
inlawrev-2344	293	10	,	,	PUNCT
inlawrev-2344	293	11	colorado	colorado	PROPN
inlawrev-2344	293	12	,	,	PUNCT
inlawrev-2344	293	13	district	district	PROPN
inlawrev-2344	293	14	of	of	ADP
inlawrev-2344	293	15	columbia	columbia	PROPN
inlawrev-2344	293	16	,	,	PUNCT
inlawrev-2344	293	17	indiana	indiana	PROPN
inlawrev-2344	293	18	,	,	PUNCT
inlawrev-2344	293	19	michigan	michigan	PROPN
inlawrev-2344	293	20	,	,	PUNCT
inlawrev-2344	293	21	minnesota	minnesota	PROPN
inlawrev-2344	293	22	,	,	PUNCT
inlawrev-2344	293	23	missouri	missouri	PROPN
inlawrev-2344	293	24	,	,	PUNCT
inlawrev-2344	293	25	new	new	PROPN
inlawrev-2344	293	26	mexico	mexico	PROPN
inlawrev-2344	293	27	,	,	PUNCT
inlawrev-2344	293	28	new	new	PROPN
inlawrev-2344	293	29	york	york	PROPN
inlawrev-2344	293	30	,	,	PUNCT
inlawrev-2344	293	31	rhode	rhode	PROPN
inlawrev-2344	293	32	island	island	NOUN
inlawrev-2344	293	33	,	,	PUNCT
inlawrev-2344	293	34	vermont	vermont	PROPN
inlawrev-2344	293	35	,	,	PUNCT
inlawrev-2344	293	36	and	and	CCONJ
inlawrev-2344	293	37	wisconsin	wisconsin	PROPN
inlawrev-2344	293	38	in	in	ADP
inlawrev-2344	293	39	notes	note	NOUN
inlawrev-2344	293	40	69	69	NUM
inlawrev-2344	293	41	&	&	CCONJ
inlawrev-2344	293	42	70	70	NUM
inlawrev-2344	293	43	supra	supra	NOUN
inlawrev-2344	293	44	.	.	PUNCT
inlawrev-2344	294	1	1979	1979	NUM
inlawrev-2344	294	2	]	]	PUNCT
inlawrev-2344	294	3	renters	renter	NOUN
inlawrev-2344	294	4	'	'	PART
inlawrev-2344	294	5	deduction	deduction	NOUN
inlawrev-2344	294	6	593	593	NUM
inlawrev-2344	294	7	reason	reason	NOUN
inlawrev-2344	294	8	for	for	ADP
inlawrev-2344	294	9	its	its	PRON
inlawrev-2344	294	10	increasing	increase	VERB
inlawrev-2344	294	11	popularity	popularity	NOUN
inlawrev-2344	294	12	.	.	PUNCT
inlawrev-2344	295	1	in	in	ADP
inlawrev-2344	295	2	a	a	DET
inlawrev-2344	295	3	feasibility	feasibility	NOUN
inlawrev-2344	295	4	study	study	NOUN
inlawrev-2344	295	5	of	of	ADP
inlawrev-2344	295	6	circuitbreaker	circuitbreaker	NOUN
inlawrev-2344	295	7	systems	system	NOUN
inlawrev-2344	295	8	prior	prior	ADV
inlawrev-2344	295	9	to	to	ADP
inlawrev-2344	295	10	the	the	DET
inlawrev-2344	295	11	enactment	enactment	NOUN
inlawrev-2344	295	12	of	of	ADP
inlawrev-2344	295	13	the	the	DET
inlawrev-2344	295	14	indiana	indiana	PROPN
inlawrev-2344	295	15	circuitbreaker	circuitbreaker	NOUN
inlawrev-2344	295	16	,	,	PUNCT
inlawrev-2344	295	17	the	the	DET
inlawrev-2344	295	18	director	director	NOUN
inlawrev-2344	295	19	of	of	ADP
inlawrev-2344	295	20	the	the	DET
inlawrev-2344	295	21	indiana	indiana	PROPN
inlawrev-2344	295	22	commission	commission	PROPN
inlawrev-2344	295	23	on	on	ADP
inlawrev-2344	295	24	state	state	NOUN
inlawrev-2344	295	25	tax	tax	NOUN
inlawrev-2344	295	26	and	and	CCONJ
inlawrev-2344	295	27	financing	financing	NOUN
inlawrev-2344	295	28	policy	policy	NOUN
inlawrev-2344	295	29	stated	state	VERB
inlawrev-2344	295	30	:	:	PUNCT
inlawrev-2344	295	31	[	[	X
inlawrev-2344	295	32	t]he	t]he	ADV
inlawrev-2344	295	33	property	property	NOUN
inlawrev-2344	295	34	tax	tax	NOUN
inlawrev-2344	295	35	circuit	circuit	NOUN
inlawrev-2344	295	36	-	-	PUNCT
inlawrev-2344	295	37	breaker	breaker	NOUN
inlawrev-2344	295	38	.	.	PUNCT
inlawrev-2344	295	39	.	.	PUNCT
inlawrev-2344	296	1	.	.	PUNCT
inlawrev-2344	297	1	has	have	VERB
inlawrev-2344	297	2	the	the	DET
inlawrev-2344	297	3	unique	unique	ADJ
inlawrev-2344	297	4	advantage	advantage	NOUN
inlawrev-2344	297	5	of	of	ADP
inlawrev-2344	297	6	being	be	AUX
inlawrev-2344	297	7	able	able	ADJ
inlawrev-2344	297	8	to	to	PART
inlawrev-2344	297	9	directly	directly	ADV
inlawrev-2344	297	10	grant	grant	VERB
inlawrev-2344	297	11	relief	relief	NOUN
inlawrev-2344	297	12	to	to	ADP
inlawrev-2344	297	13	renters	renter	NOUN
inlawrev-2344	297	14	.	.	PUNCT
inlawrev-2344	298	1	if	if	SCONJ
inlawrev-2344	298	2	the	the	DET
inlawrev-2344	298	3	general	general	ADJ
inlawrev-2344	298	4	level	level	NOUN
inlawrev-2344	298	5	of	of	ADP
inlawrev-2344	298	6	property	property	NOUN
inlawrev-2344	298	7	tax	tax	NOUN
inlawrev-2344	298	8	rates	rate	NOUN
inlawrev-2344	298	9	declines	decline	VERB
inlawrev-2344	298	10	,	,	PUNCT
inlawrev-2344	298	11	relief	relief	NOUN
inlawrev-2344	298	12	does	do	AUX
inlawrev-2344	298	13	not	not	PART
inlawrev-2344	298	14	immediately	immediately	ADV
inlawrev-2344	298	15	go	go	VERB
inlawrev-2344	298	16	to	to	ADP
inlawrev-2344	298	17	renters	renter	NOUN
inlawrev-2344	298	18	.	.	PUNCT
inlawrev-2344	299	1	at	at	ADP
inlawrev-2344	299	2	best	well	ADV
inlawrev-2344	299	3	,	,	PUNCT
inlawrev-2344	299	4	over	over	ADP
inlawrev-2344	299	5	a	a	DET
inlawrev-2344	299	6	period	period	NOUN
inlawrev-2344	299	7	of	of	ADP
inlawrev-2344	299	8	years	year	NOUN
inlawrev-2344	299	9	competition	competition	NOUN
inlawrev-2344	299	10	will	will	AUX
inlawrev-2344	299	11	force	force	VERB
inlawrev-2344	299	12	rents	rent	NOUN
inlawrev-2344	299	13	to	to	PART
inlawrev-2344	299	14	decline	decline	VERB
inlawrev-2344	299	15	,	,	PUNCT
inlawrev-2344	299	16	or	or	CCONJ
inlawrev-2344	299	17	rise	rise	VERB
inlawrev-2344	299	18	slower	slow	ADJ
inlawrev-2344	299	19	than	than	ADP
inlawrev-2344	299	20	otherwise	otherwise	ADV
inlawrev-2344	299	21	,	,	PUNCT
inlawrev-2344	299	22	to	to	PART
inlawrev-2344	299	23	reflect	reflect	VERB
inlawrev-2344	299	24	the	the	DET
inlawrev-2344	299	25	lower	low	ADJ
inlawrev-2344	299	26	property	property	NOUN
inlawrev-2344	299	27	taxes	taxis	NOUN
inlawrev-2344	299	28	paid	pay	VERB
inlawrev-2344	299	29	by	by	ADP
inlawrev-2344	299	30	the	the	DET
inlawrev-2344	299	31	landlord	landlord	NOUN
inlawrev-2344	299	32	.	.	PUNCT
inlawrev-2344	300	1	but	but	CCONJ
inlawrev-2344	300	2	if	if	SCONJ
inlawrev-2344	300	3	the	the	DET
inlawrev-2344	300	4	market	market	NOUN
inlawrev-2344	300	5	is	be	AUX
inlawrev-2344	300	6	not	not	PART
inlawrev-2344	300	7	very	very	ADV
inlawrev-2344	300	8	competitive	competitive	ADJ
inlawrev-2344	300	9	even	even	ADV
inlawrev-2344	300	10	this	this	PRON
inlawrev-2344	300	11	will	will	AUX
inlawrev-2344	300	12	not	not	PART
inlawrev-2344	300	13	occur	occur	VERB
inlawrev-2344	300	14	;	;	PUNCT
inlawrev-2344	300	15	rather	rather	ADV
inlawrev-2344	300	16	,	,	PUNCT
inlawrev-2344	300	17	the	the	DET
inlawrev-2344	300	18	landlord	landlord	NOUN
inlawrev-2344	300	19	receives	receive	VERB
inlawrev-2344	300	20	a	a	DET
inlawrev-2344	300	21	permanent	permanent	ADJ
inlawrev-2344	300	22	windfall.^^	windfall.^^	NOUN
inlawrev-2344	300	23	the	the	DET
inlawrev-2344	300	24	indiana	indiana	PROPN
inlawrev-2344	300	25	circuit	circuit	PROPN
inlawrev-2344	300	26	-	-	PUNCT
inlawrev-2344	300	27	breaker	breaker	NOUN
inlawrev-2344	300	28	,	,	PUNCT
inlawrev-2344	300	29	enacted	enact	VERB
inlawrev-2344	300	30	in	in	ADP
inlawrev-2344	300	31	1973	1973	NUM
inlawrev-2344	300	32	,	,	PUNCT
inlawrev-2344	300	33	is	be	AUX
inlawrev-2344	300	34	typical	typical	ADJ
inlawrev-2344	300	35	.	.	PUNCT
inlawrev-2344	301	1	the	the	DET
inlawrev-2344	301	2	statute	statute	NOUN
inlawrev-2344	301	3	allows	allow	VERB
inlawrev-2344	301	4	a	a	DET
inlawrev-2344	301	5	refundable	refundable	ADJ
inlawrev-2344	301	6	credit	credit	NOUN
inlawrev-2344	301	7	to	to	ADP
inlawrev-2344	301	8	homeowners	homeowner	NOUN
inlawrev-2344	301	9	and	and	CCONJ
inlawrev-2344	301	10	renters	renter	NOUN
inlawrev-2344	301	11	who	who	PRON
inlawrev-2344	301	12	are	be	AUX
inlawrev-2344	301	13	either	either	CCONJ
inlawrev-2344	301	14	over	over	ADP
inlawrev-2344	301	15	sixty	sixty	NUM
inlawrev-2344	301	16	-	-	PUNCT
inlawrev-2344	301	17	five	five	NUM
inlawrev-2344	301	18	or	or	CCONJ
inlawrev-2344	301	19	disabled	disabled	ADJ
inlawrev-2344	301	20	,	,	PUNCT
inlawrev-2344	301	21	and	and	CCONJ
inlawrev-2344	301	22	have	have	VERB
inlawrev-2344	301	23	an	an	DET
inlawrev-2344	301	24	annual	annual	ADJ
inlawrev-2344	301	25	income	income	NOUN
inlawrev-2344	301	26	of	of	ADP
inlawrev-2344	301	27	less	less	ADJ
inlawrev-2344	301	28	than	than	ADP
inlawrev-2344	301	29	$	$	SYM
inlawrev-2344	301	30	5,000.'^	5,000.'^	NUM
inlawrev-2344	301	31	the	the	DET
inlawrev-2344	301	32	amount	amount	NOUN
inlawrev-2344	301	33	of	of	ADP
inlawrev-2344	301	34	the	the	DET
inlawrev-2344	301	35	credit	credit	NOUN
inlawrev-2344	301	36	is	be	AUX
inlawrev-2344	301	37	determined	determine	VERB
inlawrev-2344	301	38	by	by	ADP
inlawrev-2344	301	39	household	household	NOUN
inlawrev-2344	301	40	income	income	NOUN
inlawrev-2344	301	41	and	and	CCONJ
inlawrev-2344	301	42	ranges	range	VERB
inlawrev-2344	301	43	from	from	ADP
inlawrev-2344	301	44	ten	ten	NUM
inlawrev-2344	301	45	to	to	ADP
inlawrev-2344	301	46	seventy	seventy	NUM
inlawrev-2344	301	47	-	-	PUNCT
inlawrev-2344	301	48	five	five	NUM
inlawrev-2344	301	49	percent	percent	NOUN
inlawrev-2344	301	50	of	of	ADP
inlawrev-2344	301	51	property	property	NOUN
inlawrev-2344	301	52	taxes	taxis	NOUN
inlawrev-2344	301	53	paid	pay	VERB
inlawrev-2344	301	54	,	,	PUNCT
inlawrev-2344	301	55	the	the	DET
inlawrev-2344	301	56	maximum	maximum	ADJ
inlawrev-2344	301	57	credit	credit	NOUN
inlawrev-2344	301	58	allowable	allowable	ADJ
inlawrev-2344	301	59	being	be	AUX
inlawrev-2344	301	60	$	$	SYM
inlawrev-2344	301	61	375.^^	375.^^	NOUN
inlawrev-2344	301	62	for	for	ADP
inlawrev-2344	301	63	renters	renter	NOUN
inlawrev-2344	301	64	,	,	PUNCT
inlawrev-2344	301	65	the	the	DET
inlawrev-2344	301	66	credit	credit	NOUN
inlawrev-2344	301	67	is	be	AUX
inlawrev-2344	301	68	based	base	VERB
inlawrev-2344	301	69	upon	upon	SCONJ
inlawrev-2344	301	70	that	that	DET
inlawrev-2344	301	71	portion	portion	NOUN
inlawrev-2344	301	72	of	of	ADP
inlawrev-2344	301	73	the	the	DET
inlawrev-2344	301	74	rent	rent	NOUN
inlawrev-2344	301	75	constituting	constitute	VERB
inlawrev-2344	301	76	property	property	NOUN
inlawrev-2344	301	77	taxes	taxis	NOUN
inlawrev-2344	301	78	,	,	PUNCT
inlawrev-2344	301	79	calculated	calculate	VERB
inlawrev-2344	301	80	at	at	ADP
inlawrev-2344	301	81	twenty	twenty	NUM
inlawrev-2344	301	82	percent	percent	NOUN
inlawrev-2344	301	83	of	of	ADP
inlawrev-2344	301	84	gross	gross	ADJ
inlawrev-2344	301	85	rent	rent	NOUN
inlawrev-2344	301	86	paid.^^	paid.^^	NOUN
inlawrev-2344	301	87	most	most	ADJ
inlawrev-2344	301	88	states	state	NOUN
inlawrev-2344	301	89	which	which	PRON
inlawrev-2344	301	90	have	have	AUX
inlawrev-2344	301	91	enacted	enact	VERB
inlawrev-2344	301	92	circuit	circuit	NOUN
inlawrev-2344	301	93	-	-	PUNCT
inlawrev-2344	301	94	breaker	breaker	NOUN
inlawrev-2344	301	95	legislation	legislation	NOUN
inlawrev-2344	301	96	limit	limit	VERB
inlawrev-2344	301	97	the	the	DET
inlawrev-2344	301	98	credit	credit	NOUN
inlawrev-2344	301	99	to	to	ADP
inlawrev-2344	301	100	families	family	NOUN
inlawrev-2344	301	101	with	with	ADP
inlawrev-2344	301	102	low	low	ADJ
inlawrev-2344	301	103	incomes	income	NOUN
inlawrev-2344	301	104	;	;	PUNCT
inlawrev-2344	301	105	however	however	ADV
inlawrev-2344	301	106	,	,	PUNCT
inlawrev-2344	301	107	in	in	ADP
inlawrev-2344	301	108	some	some	DET
inlawrev-2344	301	109	states	state	NOUN
inlawrev-2344	301	110	the	the	DET
inlawrev-2344	301	111	maximum	maximum	ADJ
inlawrev-2344	301	112	income	income	NOUN
inlawrev-2344	301	113	limitation	limitation	NOUN
inlawrev-2344	301	114	is	be	AUX
inlawrev-2344	301	115	considerably	considerably	ADV
inlawrev-2344	301	116	higher	high	ADJ
inlawrev-2344	301	117	than	than	ADP
inlawrev-2344	301	118	in	in	ADP
inlawrev-2344	301	119	indiana	indiana	PROPN
inlawrev-2344	301	120	.	.	PUNCT
inlawrev-2344	302	1	'	'	PUNCT
inlawrev-2344	302	2	®	®	NOUN
inlawrev-2344	302	3	in	in	ADP
inlawrev-2344	302	4	addition	addition	NOUN
inlawrev-2344	302	5	,	,	PUNCT
inlawrev-2344	302	6	several	several	ADJ
inlawrev-2344	302	7	states	state	NOUN
inlawrev-2344	302	8	limit	limit	VERB
inlawrev-2344	302	9	the	the	DET
inlawrev-2344	302	10	tax	tax	NOUN
inlawrev-2344	302	11	credit	credit	NOUN
inlawrev-2344	302	12	to	to	ADP
inlawrev-2344	302	13	those	those	PRON
inlawrev-2344	302	14	who	who	PRON
inlawrev-2344	302	15	are	be	AUX
inlawrev-2344	302	16	either	either	CCONJ
inlawrev-2344	302	17	over	over	ADP
inlawrev-2344	302	18	sixty	sixty	NUM
inlawrev-2344	302	19	-	-	PUNCT
inlawrev-2344	302	20	five	five	NUM
inlawrev-2344	302	21	or	or	CCONJ
inlawrev-2344	302	22	disabled.^	disabled.^	PROPN
inlawrev-2344	302	23	'	'	PUNCT
inlawrev-2344	302	24	a	a	DET
inlawrev-2344	302	25	federal	federal	ADJ
inlawrev-2344	302	26	tax	tax	NOUN
inlawrev-2344	302	27	credit	credit	NOUN
inlawrev-2344	302	28	could	could	AUX
inlawrev-2344	302	29	be	be	AUX
inlawrev-2344	302	30	modeled	model	VERB
inlawrev-2344	302	31	after	after	ADP
inlawrev-2344	302	32	the	the	DET
inlawrev-2344	302	33	state	state	NOUN
inlawrev-2344	302	34	circuitbreakers	circuitbreaker	NOUN
inlawrev-2344	302	35	and	and	CCONJ
inlawrev-2344	302	36	expanded	expand	VERB
inlawrev-2344	302	37	to	to	PART
inlawrev-2344	302	38	include	include	VERB
inlawrev-2344	302	39	all	all	PRON
inlawrev-2344	302	40	who	who	PRON
inlawrev-2344	302	41	pay	pay	VERB
inlawrev-2344	302	42	property	property	NOUN
inlawrev-2344	302	43	taxes	taxis	NOUN
inlawrev-2344	302	44	directly	directly	ADV
inlawrev-2344	302	45	,	,	PUNCT
inlawrev-2344	302	46	or	or	CCONJ
inlawrev-2344	302	47	indirectly	indirectly	ADV
inlawrev-2344	302	48	in	in	ADP
inlawrev-2344	302	49	the	the	DET
inlawrev-2344	302	50	form	form	NOUN
inlawrev-2344	302	51	of	of	ADP
inlawrev-2344	302	52	rent	rent	NOUN
inlawrev-2344	302	53	.	.	PUNCT
inlawrev-2344	303	1	if	if	SCONJ
inlawrev-2344	303	2	congress	congress	PROPN
inlawrev-2344	303	3	wished	wish	VERB
inlawrev-2344	303	4	to	to	PART
inlawrev-2344	303	5	retain	retain	VERB
inlawrev-2344	303	6	the	the	DET
inlawrev-2344	303	7	circuit	circuit	NOUN
inlawrev-2344	303	8	-	-	PUNCT
inlawrev-2344	303	9	breaker	breaker	NOUN
inlawrev-2344	303	10	concept	concept	NOUN
inlawrev-2344	303	11	,	,	PUNCT
inlawrev-2344	303	12	the	the	DET
inlawrev-2344	303	13	percentage	percentage	NOUN
inlawrev-2344	303	14	of	of	ADP
inlawrev-2344	303	15	credit	credit	NOUN
inlawrev-2344	303	16	could	could	AUX
inlawrev-2344	303	17	be	be	AUX
inlawrev-2344	303	18	based	base	VERB
inlawrev-2344	303	19	upon	upon	SCONJ
inlawrev-2344	303	20	a	a	DET
inlawrev-2344	303	21	graduated	graduate	VERB
inlawrev-2344	303	22	income	income	NOUN
inlawrev-2344	303	23	scale	scale	NOUN
inlawrev-2344	303	24	,	,	PUNCT
inlawrev-2344	303	25	as	as	ADP
inlawrev-2344	303	26	in	in	ADP
inlawrev-2344	303	27	the	the	DET
inlawrev-2344	303	28	indiana	indiana	PROPN
inlawrev-2344	303	29	plan	plan	PROPN
inlawrev-2344	303	30	.	.	PUNCT
inlawrev-2344	304	1	a	a	DET
inlawrev-2344	304	2	credit	credit	NOUN
inlawrev-2344	304	3	of	of	ADP
inlawrev-2344	304	4	this	this	DET
inlawrev-2344	304	5	kind	kind	NOUN
inlawrev-2344	304	6	would	would	AUX
inlawrev-2344	304	7	benefit	benefit	VERB
inlawrev-2344	304	8	primarily	primarily	ADV
inlawrev-2344	304	9	those	those	PRON
inlawrev-2344	304	10	in	in	ADP
inlawrev-2344	304	11	the	the	DET
inlawrev-2344	304	12	lower	low	ADJ
inlawrev-2344	304	13	income	income	NOUN
inlawrev-2344	304	14	brackets	bracket	NOUN
inlawrev-2344	304	15	,	,	PUNCT
inlawrev-2344	304	16	but	but	CCONJ
inlawrev-2344	304	17	it	it	PRON
inlawrev-2344	304	18	would	would	AUX
inlawrev-2344	304	19	offer	offer	VERB
inlawrev-2344	304	20	some	some	DET
inlawrev-2344	304	21	relief	relief	NOUN
inlawrev-2344	304	22	to	to	ADP
inlawrev-2344	304	23	those	those	PRON
inlawrev-2344	304	24	in	in	ADP
inlawrev-2344	304	25	the	the	DET
inlawrev-2344	304	26	middle	middle	ADJ
inlawrev-2344	304	27	income	income	NOUN
inlawrev-2344	304	28	brackets	bracket	NOUN
inlawrev-2344	304	29	if	if	SCONJ
inlawrev-2344	304	30	the	the	DET
inlawrev-2344	304	31	income	income	NOUN
inlawrev-2344	304	32	ceiling	ceiling	NOUN
inlawrev-2344	304	33	were	be	AUX
inlawrev-2344	304	34	high	high	ADJ
inlawrev-2344	304	35	enough	enough	ADV
inlawrev-2344	304	36	.	.	PUNCT
inlawrev-2344	305	1	"	"	PUNCT
inlawrev-2344	305	2	d.	d.	PROPN
inlawrev-2344	305	3	kiefer	kiefer	PROPN
inlawrev-2344	305	4	.	.	PUNCT
inlawrev-2344	306	1	the	the	DET
inlawrev-2344	306	2	effects	effect	NOUN
inlawrev-2344	306	3	of	of	ADP
inlawrev-2344	306	4	a	a	DET
inlawrev-2344	306	5	property	property	NOUN
inlawrev-2344	306	6	tax	tax	NOUN
inlawrev-2344	306	7	circuit	circuit	NOUN
inlawrev-2344	306	8	-	-	PUNCT
inlawrev-2344	306	9	breaker	breaker	NOUN
inlawrev-2344	306	10	in	in	ADP
inlawrev-2344	306	11	indiana	indiana	PROPN
inlawrev-2344	306	12	10	10	NUM
inlawrev-2344	306	13	(	(	PUNCT
inlawrev-2344	306	14	1972	1972	NUM
inlawrev-2344	306	15	)	)	PUNCT
inlawrev-2344	306	16	.	.	PUNCT
inlawrev-2344	307	1	"	"	PUNCT
inlawrev-2344	307	2	ind	ind	PROPN
inlawrev-2344	307	3	.	.	PUNCT
inlawrev-2344	307	4	code	code	PROPN
inlawrev-2344	307	5	§	§	PROPN
inlawrev-2344	307	6	6	6	NUM
inlawrev-2344	307	7	-	-	SYM
inlawrev-2344	307	8	3	3	NUM
inlawrev-2344	307	9	-	-	PUNCT
inlawrev-2344	307	10	3	3	NUM
inlawrev-2344	307	11	-	-	SYM
inlawrev-2344	307	12	6	6	NUM
inlawrev-2344	307	13	(	(	PUNCT
inlawrev-2344	307	14	1976	1976	NUM
inlawrev-2344	307	15	)	)	PUNCT
inlawrev-2344	307	16	.	.	PUNCT
inlawrev-2344	308	1	'	'	PUNCT
inlawrev-2344	308	2	hd	hd	VERB
inlawrev-2344	308	3	.	.	PUNCT
inlawrev-2344	308	4	'	'	PUNCT
inlawrev-2344	309	1	"	"	PUNCT
inlawrev-2344	309	2	the	the	DET
inlawrev-2344	309	3	income	income	NOUN
inlawrev-2344	309	4	limitation	limitation	NOUN
inlawrev-2344	309	5	is	be	AUX
inlawrev-2344	309	6	$	$	SYM
inlawrev-2344	309	7	12,000	12,000	NUM
inlawrev-2344	309	8	in	in	ADP
inlawrev-2344	309	9	new	new	PROPN
inlawrev-2344	309	10	york	york	PROPN
inlawrev-2344	309	11	,	,	PUNCT
inlawrev-2344	309	12	1978	1978	NUM
inlawrev-2344	309	13	n.y	n.y	PROPN
inlawrev-2344	309	14	.	.	PROPN
inlawrev-2344	309	15	laws	law	NOUN
inlawrev-2344	309	16	§	§	PROPN
inlawrev-2344	309	17	§	§	PROPN
inlawrev-2344	309	18	606	606	NUM
inlawrev-2344	309	19	,	,	PUNCT
inlawrev-2344	309	20	612	612	NUM
inlawrev-2344	309	21	,	,	PUNCT
inlawrev-2344	309	22	and	and	CCONJ
inlawrev-2344	309	23	$	$	SYM
inlawrev-2344	309	24	20,000	20,000	NUM
inlawrev-2344	309	25	in	in	ADP
inlawrev-2344	309	26	the	the	DET
inlawrev-2344	309	27	district	district	NOUN
inlawrev-2344	309	28	of	of	ADP
inlawrev-2344	309	29	columbia	columbia	PROPN
inlawrev-2344	309	30	,	,	PUNCT
inlawrev-2344	309	31	d.c	d.c	PROPN
inlawrev-2344	309	32	.	.	PROPN
inlawrev-2344	309	33	code	code	PROPN
inlawrev-2344	309	34	encycl	encycl	PROPN
inlawrev-2344	309	35	.	.	PUNCT
inlawrev-2344	310	1	§	§	PROPN
inlawrev-2344	310	2	47	47	NUM
inlawrev-2344	310	3	-	-	SYM
inlawrev-2344	310	4	1567	1567	NUM
inlawrev-2344	310	5	g	g	NOUN
inlawrev-2344	310	6	(	(	PUNCT
inlawrev-2344	310	7	west	west	PROPN
inlawrev-2344	310	8	supp	supp	PROPN
inlawrev-2344	310	9	.	.	PUNCT
inlawrev-2344	311	1	1977	1977	NUM
inlawrev-2344	311	2	)	)	PUNCT
inlawrev-2344	311	3	.	.	PUNCT
inlawrev-2344	312	1	"	"	PUNCT
inlawrev-2344	312	2	arizona	arizona	PROPN
inlawrev-2344	312	3	,	,	PUNCT
inlawrev-2344	312	4	arkansas	arkansas	PROPN
inlawrev-2344	312	5	,	,	PUNCT
inlawrev-2344	312	6	missouri	missouri	PROPN
inlawrev-2344	312	7	,	,	PUNCT
inlawrev-2344	312	8	new	new	PROPN
inlawrev-2344	312	9	mexico	mexico	PROPN
inlawrev-2344	312	10	,	,	PUNCT
inlawrev-2344	312	11	and	and	CCONJ
inlawrev-2344	312	12	rhode	rhode	PROPN
inlawrev-2344	312	13	island	island	NOUN
inlawrev-2344	312	14	offer	offer	VERB
inlawrev-2344	312	15	the	the	DET
inlawrev-2344	312	16	credit	credit	NOUN
inlawrev-2344	312	17	to	to	ADP
inlawrev-2344	312	18	the	the	DET
inlawrev-2344	312	19	elderly	elderly	ADJ
inlawrev-2344	312	20	only	only	ADV
inlawrev-2344	312	21	.	.	PUNCT
inlawrev-2344	313	1	colorado	colorado	PROPN
inlawrev-2344	313	2	,	,	PUNCT
inlawrev-2344	313	3	michigan	michigan	PROPN
inlawrev-2344	313	4	,	,	PUNCT
inlawrev-2344	313	5	and	and	CCONJ
inlawrev-2344	313	6	oklahoma	oklahoma	PROPN
inlawrev-2344	313	7	offer	offer	VERB
inlawrev-2344	313	8	the	the	DET
inlawrev-2344	313	9	credit	credit	NOUN
inlawrev-2344	313	10	to	to	ADP
inlawrev-2344	313	11	both	both	CCONJ
inlawrev-2344	313	12	the	the	DET
inlawrev-2344	313	13	elderly	elderly	ADJ
inlawrev-2344	313	14	and	and	CCONJ
inlawrev-2344	313	15	disabled	disabled	ADJ
inlawrev-2344	313	16	.	.	PUNCT
inlawrev-2344	314	1	see	see	VERB
inlawrev-2344	314	2	the	the	DET
inlawrev-2344	314	3	circuit	circuit	NOUN
inlawrev-2344	314	4	-	-	PUNCT
inlawrev-2344	314	5	breaker	breaker	NOUN
inlawrev-2344	314	6	statutes	statute	NOUN
inlawrev-2344	314	7	contained	contain	VERB
inlawrev-2344	314	8	in	in	ADP
inlawrev-2344	314	9	note	note	NOUN
inlawrev-2344	314	10	69	69	NUM
inlawrev-2344	314	11	supra	supra	NOUN
inlawrev-2344	314	12	.	.	PUNCT
inlawrev-2344	315	1	594	594	NUM
inlawrev-2344	315	2	indiana	indiana	PROPN
inlawrev-2344	315	3	law	law	PROPN
inlawrev-2344	315	4	review	review	NOUN
inlawrev-2344	315	5	[	[	X
inlawrev-2344	315	6	vol	vol	NOUN
inlawrev-2344	315	7	.	.	PUNCT
inlawrev-2344	315	8	12:583	12:583	NOUN
inlawrev-2344	315	9	a	a	DET
inlawrev-2344	315	10	tax	tax	NOUN
inlawrev-2344	315	11	credit	credit	NOUN
inlawrev-2344	315	12	based	base	VERB
inlawrev-2344	315	13	upon	upon	SCONJ
inlawrev-2344	315	14	the	the	DET
inlawrev-2344	315	15	property	property	NOUN
inlawrev-2344	315	16	tax	tax	NOUN
inlawrev-2344	315	17	burden	burden	NOUN
inlawrev-2344	315	18	is	be	AUX
inlawrev-2344	315	19	an	an	DET
inlawrev-2344	315	20	incomplete	incomplete	ADJ
inlawrev-2344	315	21	solution	solution	NOUN
inlawrev-2344	315	22	,	,	PUNCT
inlawrev-2344	315	23	of	of	ADP
inlawrev-2344	315	24	course	course	NOUN
inlawrev-2344	315	25	.	.	PUNCT
inlawrev-2344	316	1	it	it	PRON
inlawrev-2344	316	2	offers	offer	VERB
inlawrev-2344	316	3	no	no	DET
inlawrev-2344	316	4	relief	relief	NOUN
inlawrev-2344	316	5	to	to	ADP
inlawrev-2344	316	6	renters	renter	NOUN
inlawrev-2344	316	7	for	for	ADP
inlawrev-2344	316	8	that	that	DET
inlawrev-2344	316	9	portion	portion	NOUN
inlawrev-2344	316	10	of	of	ADP
inlawrev-2344	316	11	the	the	DET
inlawrev-2344	316	12	rent	rent	NOUN
inlawrev-2344	316	13	representing	represent	VERB
inlawrev-2344	316	14	mortgage	mortgage	NOUN
inlawrev-2344	316	15	interest	interest	NOUN
inlawrev-2344	316	16	.	.	PUNCT
inlawrev-2344	317	1	of	of	ADP
inlawrev-2344	317	2	all	all	DET
inlawrev-2344	317	3	the	the	DET
inlawrev-2344	317	4	proposed	propose	VERB
inlawrev-2344	317	5	solutions	solution	NOUN
inlawrev-2344	317	6	to	to	ADP
inlawrev-2344	317	7	the	the	DET
inlawrev-2344	317	8	problem	problem	NOUN
inlawrev-2344	317	9	of	of	ADP
inlawrev-2344	317	10	tax	tax	NOUN
inlawrev-2344	317	11	discrimination	discrimination	NOUN
inlawrev-2344	317	12	against	against	ADP
inlawrev-2344	317	13	renters	renter	NOUN
inlawrev-2344	317	14	,	,	PUNCT
inlawrev-2344	317	15	the	the	DET
inlawrev-2344	317	16	simplest	simple	ADJ
inlawrev-2344	317	17	is	be	AUX
inlawrev-2344	317	18	the	the	DET
inlawrev-2344	317	19	deduction	deduction	NOUN
inlawrev-2344	317	20	of	of	ADP
inlawrev-2344	317	21	rent	rent	NOUN
inlawrev-2344	317	22	payments	payment	NOUN
inlawrev-2344	317	23	for	for	ADP
inlawrev-2344	317	24	homesteads	homestead	NOUN
inlawrev-2344	317	25	,	,	PUNCT
inlawrev-2344	317	26	essentially	essentially	ADV
inlawrev-2344	317	27	a	a	DET
inlawrev-2344	317	28	re	re	NOUN
inlawrev-2344	317	29	-	-	NOUN
inlawrev-2344	317	30	enactment	enactment	NOUN
inlawrev-2344	317	31	of	of	ADP
inlawrev-2344	317	32	the	the	DET
inlawrev-2344	317	33	civil	civil	ADJ
inlawrev-2344	317	34	war	war	NOUN
inlawrev-2344	317	35	income	income	NOUN
inlawrev-2344	317	36	tax	tax	NOUN
inlawrev-2344	317	37	provision	provision	NOUN
inlawrev-2344	317	38	previously	previously	ADV
inlawrev-2344	317	39	mentioned.^	mentioned.^	VERB
inlawrev-2344	317	40	*	*	PUNCT
inlawrev-2344	317	41	the	the	DET
inlawrev-2344	317	42	greatest	great	ADJ
inlawrev-2344	317	43	virtue	virtue	NOUN
inlawrev-2344	317	44	of	of	ADP
inlawrev-2344	317	45	the	the	DET
inlawrev-2344	317	46	rent	rent	NOUN
inlawrev-2344	317	47	deduction	deduction	NOUN
inlawrev-2344	317	48	,	,	PUNCT
inlawrev-2344	317	49	next	next	ADV
inlawrev-2344	317	50	to	to	ADP
inlawrev-2344	317	51	its	its	PRON
inlawrev-2344	317	52	simplicity	simplicity	NOUN
inlawrev-2344	317	53	,	,	PUNCT
inlawrev-2344	317	54	is	be	AUX
inlawrev-2344	317	55	that	that	SCONJ
inlawrev-2344	317	56	it	it	PRON
inlawrev-2344	317	57	is	be	AUX
inlawrev-2344	317	58	an	an	DET
inlawrev-2344	317	59	ability	ability	NOUN
inlawrev-2344	317	60	-	-	PUNCT
inlawrev-2344	317	61	to	to	ADP
inlawrev-2344	317	62	-	-	PUNCT
inlawrev-2344	317	63	pay	pay	NOUN
inlawrev-2344	317	64	deduction	deduction	NOUN
inlawrev-2344	317	65	;	;	PUNCT
inlawrev-2344	317	66	that	that	PRON
inlawrev-2344	317	67	is	is	ADV
inlawrev-2344	317	68	,	,	PUNCT
inlawrev-2344	317	69	a	a	DET
inlawrev-2344	317	70	necessary	necessary	ADJ
inlawrev-2344	317	71	expenditure	expenditure	NOUN
inlawrev-2344	317	72	that	that	PRON
inlawrev-2344	317	73	effectively	effectively	ADV
inlawrev-2344	317	74	reduces	reduce	VERB
inlawrev-2344	317	75	real	real	ADJ
inlawrev-2344	317	76	income	income	NOUN
inlawrev-2344	317	77	.	.	PUNCT
inlawrev-2344	318	1	however	however	ADV
inlawrev-2344	318	2	,	,	PUNCT
inlawrev-2344	318	3	if	if	SCONJ
inlawrev-2344	318	4	one	one	PRON
inlawrev-2344	318	5	wishes	wish	VERB
inlawrev-2344	318	6	to	to	PART
inlawrev-2344	318	7	adhere	adhere	VERB
inlawrev-2344	318	8	to	to	ADP
inlawrev-2344	318	9	the	the	DET
inlawrev-2344	318	10	principle	principle	NOUN
inlawrev-2344	318	11	that	that	SCONJ
inlawrev-2344	318	12	deductions	deduction	NOUN
inlawrev-2344	318	13	should	should	AUX
inlawrev-2344	318	14	serve	serve	VERB
inlawrev-2344	318	15	to	to	PART
inlawrev-2344	318	16	define	define	VERB
inlawrev-2344	318	17	income,^^	income,^^	NOUN
inlawrev-2344	318	18	there	there	PRON
inlawrev-2344	318	19	is	be	VERB
inlawrev-2344	318	20	little	little	ADJ
inlawrev-2344	318	21	justification	justification	NOUN
inlawrev-2344	318	22	for	for	ADP
inlawrev-2344	318	23	allowing	allow	VERB
inlawrev-2344	318	24	a	a	DET
inlawrev-2344	318	25	deduction	deduction	NOUN
inlawrev-2344	318	26	for	for	ADP
inlawrev-2344	318	27	rent	rent	NOUN
inlawrev-2344	318	28	and	and	CCONJ
inlawrev-2344	318	29	excluding	exclude	VERB
inlawrev-2344	318	30	deductions	deduction	NOUN
inlawrev-2344	318	31	for	for	ADP
inlawrev-2344	318	32	other	other	ADJ
inlawrev-2344	318	33	necessary	necessary	ADJ
inlawrev-2344	318	34	personal	personal	ADJ
inlawrev-2344	318	35	expenses	expense	NOUN
inlawrev-2344	318	36	.	.	PUNCT
inlawrev-2344	319	1	persuasive	persuasive	ADJ
inlawrev-2344	319	2	arguments	argument	NOUN
inlawrev-2344	319	3	can	can	AUX
inlawrev-2344	319	4	be	be	AUX
inlawrev-2344	319	5	made	make	VERB
inlawrev-2344	319	6	for	for	ADP
inlawrev-2344	319	7	the	the	DET
inlawrev-2344	319	8	idea	idea	NOUN
inlawrev-2344	319	9	that	that	SCONJ
inlawrev-2344	319	10	itemized	itemize	VERB
inlawrev-2344	319	11	deductions	deduction	NOUN
inlawrev-2344	319	12	should	should	AUX
inlawrev-2344	319	13	be	be	AUX
inlawrev-2344	319	14	limited	limit	VERB
inlawrev-2344	319	15	to	to	ADP
inlawrev-2344	319	16	essential	essential	ADJ
inlawrev-2344	319	17	expenses	expense	NOUN
inlawrev-2344	319	18	such	such	ADJ
inlawrev-2344	319	19	as	as	ADP
inlawrev-2344	319	20	food	food	NOUN
inlawrev-2344	319	21	,	,	PUNCT
inlawrev-2344	319	22	clothing	clothing	NOUN
inlawrev-2344	319	23	,	,	PUNCT
inlawrev-2344	319	24	shelter	shelter	NOUN
inlawrev-2344	319	25	,	,	PUNCT
inlawrev-2344	319	26	and	and	CCONJ
inlawrev-2344	319	27	medical	medical	ADJ
inlawrev-2344	319	28	costs	cost	NOUN
inlawrev-2344	319	29	,	,	PUNCT
inlawrev-2344	319	30	and	and	CCONJ
inlawrev-2344	319	31	,	,	PUNCT
inlawrev-2344	319	32	perhaps	perhaps	ADV
inlawrev-2344	319	33	,	,	PUNCT
inlawrev-2344	319	34	to	to	ADP
inlawrev-2344	319	35	socially	socially	ADV
inlawrev-2344	319	36	valuable	valuable	ADJ
inlawrev-2344	319	37	expenditures	expenditure	NOUN
inlawrev-2344	319	38	such	such	ADJ
inlawrev-2344	319	39	as	as	ADP
inlawrev-2344	319	40	charitable	charitable	ADJ
inlawrev-2344	319	41	and	and	CCONJ
inlawrev-2344	319	42	political	political	ADJ
inlawrev-2344	319	43	contributions	contribution	NOUN
inlawrev-2344	319	44	.	.	PUNCT
inlawrev-2344	320	1	however	however	ADV
inlawrev-2344	320	2	,	,	PUNCT
inlawrev-2344	320	3	a	a	DET
inlawrev-2344	320	4	tax	tax	NOUN
inlawrev-2344	320	5	reform	reform	NOUN
inlawrev-2344	320	6	of	of	ADP
inlawrev-2344	320	7	this	this	DET
inlawrev-2344	320	8	magnitude	magnitude	NOUN
inlawrev-2344	320	9	,	,	PUNCT
inlawrev-2344	320	10	which	which	PRON
inlawrev-2344	320	11	might	might	AUX
inlawrev-2344	320	12	introduce	introduce	VERB
inlawrev-2344	320	13	into	into	ADP
inlawrev-2344	320	14	the	the	DET
inlawrev-2344	320	15	taxying	taxi	VERB
inlawrev-2344	320	16	system	system	NOUN
inlawrev-2344	320	17	a	a	DET
inlawrev-2344	320	18	hitherto	hitherto	NOUN
inlawrev-2344	320	19	uncontemplated	uncontemplate	VERB
inlawrev-2344	320	20	complexity	complexity	NOUN
inlawrev-2344	320	21	,	,	PUNCT
inlawrev-2344	320	22	is	be	AUX
inlawrev-2344	320	23	outside	outside	ADP
inlawrev-2344	320	24	the	the	DET
inlawrev-2344	320	25	scope	scope	NOUN
inlawrev-2344	320	26	of	of	ADP
inlawrev-2344	320	27	this	this	DET
inlawrev-2344	320	28	note	note	NOUN
inlawrev-2344	320	29	.	.	PUNCT
inlawrev-2344	321	1	as	as	ADP
inlawrev-2344	321	2	a	a	DET
inlawrev-2344	321	3	solution	solution	NOUN
inlawrev-2344	321	4	to	to	ADP
inlawrev-2344	321	5	unfair	unfair	ADJ
inlawrev-2344	321	6	taxing	taxing	NOUN
inlawrev-2344	321	7	policies	policy	NOUN
inlawrev-2344	321	8	,	,	PUNCT
inlawrev-2344	321	9	a	a	DET
inlawrev-2344	321	10	deduction	deduction	NOUN
inlawrev-2344	321	11	for	for	ADP
inlawrev-2344	321	12	rent	rent	NOUN
inlawrev-2344	321	13	has	have	VERB
inlawrev-2344	321	14	little	little	ADJ
inlawrev-2344	321	15	merit	merit	NOUN
inlawrev-2344	321	16	since	since	SCONJ
inlawrev-2344	321	17	it	it	PRON
inlawrev-2344	321	18	would	would	AUX
inlawrev-2344	321	19	simply	simply	ADV
inlawrev-2344	321	20	reverse	reverse	VERB
inlawrev-2344	321	21	the	the	DET
inlawrev-2344	321	22	discrimination	discrimination	NOUN
inlawrev-2344	321	23	which	which	PRON
inlawrev-2344	321	24	presently	presently	ADV
inlawrev-2344	321	25	exists	exist	VERB
inlawrev-2344	321	26	.	.	PUNCT
inlawrev-2344	322	1	total	total	ADJ
inlawrev-2344	322	2	rent	rent	NOUN
inlawrev-2344	322	3	equals	equal	VERB
inlawrev-2344	322	4	more	more	ADJ
inlawrev-2344	322	5	than	than	ADP
inlawrev-2344	322	6	the	the	DET
inlawrev-2344	322	7	sum	sum	NOUN
inlawrev-2344	322	8	of	of	ADP
inlawrev-2344	322	9	interest	interest	NOUN
inlawrev-2344	322	10	and	and	CCONJ
inlawrev-2344	322	11	taxes	taxis	NOUN
inlawrev-2344	322	12	now	now	ADV
inlawrev-2344	322	13	deductible	deductible	ADJ
inlawrev-2344	322	14	by	by	ADP
inlawrev-2344	322	15	homeowners	homeowner	NOUN
inlawrev-2344	322	16	.	.	PUNCT
inlawrev-2344	323	1	perhaps	perhaps	ADV
inlawrev-2344	323	2	the	the	DET
inlawrev-2344	323	3	most	most	ADV
inlawrev-2344	323	4	logical	logical	ADJ
inlawrev-2344	323	5	answer	answer	NOUN
inlawrev-2344	323	6	to	to	ADP
inlawrev-2344	323	7	the	the	DET
inlawrev-2344	323	8	problem	problem	NOUN
inlawrev-2344	323	9	of	of	ADP
inlawrev-2344	323	10	unequal	unequal	ADJ
inlawrev-2344	323	11	taxation	taxation	NOUN
inlawrev-2344	323	12	of	of	ADP
inlawrev-2344	323	13	homeowners	homeowner	NOUN
inlawrev-2344	323	14	and	and	CCONJ
inlawrev-2344	323	15	renters	renter	NOUN
inlawrev-2344	323	16	is	be	AUX
inlawrev-2344	323	17	to	to	PART
inlawrev-2344	323	18	allow	allow	VERB
inlawrev-2344	323	19	the	the	DET
inlawrev-2344	323	20	deduction	deduction	NOUN
inlawrev-2344	323	21	of	of	ADP
inlawrev-2344	323	22	that	that	DET
inlawrev-2344	323	23	portion	portion	NOUN
inlawrev-2344	323	24	of	of	ADP
inlawrev-2344	323	25	rent	rent	NOUN
inlawrev-2344	323	26	constituting	constitute	VERB
inlawrev-2344	323	27	property	property	NOUN
inlawrev-2344	323	28	taxes	taxis	NOUN
inlawrev-2344	323	29	and	and	CCONJ
inlawrev-2344	323	30	mortgage	mortgage	NOUN
inlawrev-2344	323	31	interest	interest	NOUN
inlawrev-2344	323	32	.	.	PUNCT
inlawrev-2344	324	1	this	this	DET
inlawrev-2344	324	2	proposed	propose	VERB
inlawrev-2344	324	3	deduction	deduction	NOUN
inlawrev-2344	324	4	would	would	AUX
inlawrev-2344	324	5	be	be	AUX
inlawrev-2344	324	6	relatively	relatively	ADV
inlawrev-2344	324	7	simple	simple	ADJ
inlawrev-2344	324	8	to	to	ADP
inlawrev-2344	324	9	administer	administer	NOUN
inlawrev-2344	324	10	,	,	PUNCT
inlawrev-2344	324	11	and	and	CCONJ
inlawrev-2344	324	12	it	it	PRON
inlawrev-2344	324	13	would	would	AUX
inlawrev-2344	324	14	all	all	ADV
inlawrev-2344	324	15	but	but	ADV
inlawrev-2344	324	16	eliminate	eliminate	VERB
inlawrev-2344	324	17	the	the	DET
inlawrev-2344	324	18	tax	tax	NOUN
inlawrev-2344	324	19	inequities	inequity	NOUN
inlawrev-2344	324	20	between	between	ADP
inlawrev-2344	324	21	homeowners	homeowner	NOUN
inlawrev-2344	324	22	and	and	CCONJ
inlawrev-2344	324	23	renters	renter	NOUN
inlawrev-2344	324	24	without	without	ADP
inlawrev-2344	324	25	depriving	deprive	VERB
inlawrev-2344	324	26	the	the	DET
inlawrev-2344	324	27	homeowner	homeowner	NOUN
inlawrev-2344	324	28	of	of	ADP
inlawrev-2344	324	29	the	the	DET
inlawrev-2344	324	30	tax	tax	NOUN
inlawrev-2344	324	31	benefits	benefit	NOUN
inlawrev-2344	324	32	he	he	PRON
inlawrev-2344	324	33	presently	presently	ADV
inlawrev-2344	324	34	enjoys	enjoy	VERB
inlawrev-2344	324	35	.	.	PUNCT
inlawrev-2344	325	1	*	*	PUNCT
inlawrev-2344	325	2	"	"	PUNCT
inlawrev-2344	325	3	this	this	DET
inlawrev-2344	325	4	proposal	proposal	NOUN
inlawrev-2344	325	5	would	would	AUX
inlawrev-2344	325	6	,	,	PUNCT
inlawrev-2344	325	7	of	of	ADP
inlawrev-2344	325	8	course	course	NOUN
inlawrev-2344	325	9	,	,	PUNCT
inlawrev-2344	325	10	require	require	VERB
inlawrev-2344	325	11	a	a	DET
inlawrev-2344	325	12	revision	revision	NOUN
inlawrev-2344	325	13	of	of	ADP
inlawrev-2344	325	14	the	the	DET
inlawrev-2344	325	15	current	current	ADJ
inlawrev-2344	325	16	law	law	NOUN
inlawrev-2344	325	17	,	,	PUNCT
inlawrev-2344	325	18	beginning	begin	VERB
inlawrev-2344	325	19	with	with	ADP
inlawrev-2344	325	20	sections	section	NOUN
inlawrev-2344	325	21	163*^	163*^	NOUN
inlawrev-2344	325	22	and	and	CCONJ
inlawrev-2344	325	23	164	164	NUM
inlawrev-2344	325	24	®	®	NOUN
inlawrev-2344	325	25	^	^	PUNCT
inlawrev-2344	325	26	of	of	ADP
inlawrev-2344	325	27	the	the	DET
inlawrev-2344	325	28	internal	internal	ADJ
inlawrev-2344	325	29	revenue	revenue	NOUN
inlawrev-2344	325	30	code	code	NOUN
inlawrev-2344	325	31	.	.	PUNCT
inlawrev-2344	326	1	iv	iv	X
inlawrev-2344	326	2	.	.	PUNCT
inlawrev-2344	326	3	current	current	ADJ
inlawrev-2344	326	4	status	status	NOUN
inlawrev-2344	326	5	of	of	ADP
inlawrev-2344	326	6	the	the	DET
inlawrev-2344	326	7	law	law	NOUN
inlawrev-2344	326	8	section	section	NOUN
inlawrev-2344	326	9	164	164	NUM
inlawrev-2344	326	10	of	of	ADP
inlawrev-2344	326	11	the	the	DET
inlawrev-2344	326	12	code	code	NOUN
inlawrev-2344	326	13	provides	provide	VERB
inlawrev-2344	326	14	that	that	SCONJ
inlawrev-2344	326	15	real	real	ADJ
inlawrev-2344	326	16	property	property	NOUN
inlawrev-2344	326	17	taxes	taxis	NOUN
inlawrev-2344	326	18	shall	shall	AUX
inlawrev-2344	326	19	be	be	AUX
inlawrev-2344	326	20	allowed	allow	VERB
inlawrev-2344	326	21	as	as	ADP
inlawrev-2344	326	22	a	a	DET
inlawrev-2344	326	23	deduction	deduction	NOUN
inlawrev-2344	326	24	for	for	ADP
inlawrev-2344	326	25	the	the	DET
inlawrev-2344	326	26	taxable	taxable	ADJ
inlawrev-2344	326	27	year	year	NOUN
inlawrev-2344	326	28	in	in	ADP
inlawrev-2344	326	29	which	which	PRON
inlawrev-2344	326	30	they	they	PRON
inlawrev-2344	326	31	are	be	AUX
inlawrev-2344	326	32	paid	pay	VERB
inlawrev-2344	326	33	or	or	CCONJ
inlawrev-2344	326	34	or	or	CCONJ
inlawrev-2344	326	35	accrued	accrue	VERB
inlawrev-2344	326	36	.	.	PUNCT
inlawrev-2344	327	1	the	the	DET
inlawrev-2344	327	2	treasury	treasury	PROPN
inlawrev-2344	327	3	department	department	PROPN
inlawrev-2344	327	4	and	and	CCONJ
inlawrev-2344	327	5	the	the	DET
inlawrev-2344	327	6	courts	court	NOUN
inlawrev-2344	327	7	have	have	AUX
inlawrev-2344	327	8	''	''	PUNCT
inlawrev-2344	327	9	^see	^see	PRON
inlawrev-2344	327	10	note	note	VERB
inlawrev-2344	327	11	1	1	NUM
inlawrev-2344	327	12	suprcu	suprcu	NOUN
inlawrev-2344	327	13	'	'	PUNCT
inlawrev-2344	327	14	"	"	PUNCT
inlawrev-2344	327	15	'	'	PUNCT
inlawrev-2344	327	16	see	see	VERB
inlawrev-2344	327	17	notes	note	NOUN
inlawrev-2344	327	18	29	29	NUM
inlawrev-2344	327	19	&	&	CCONJ
inlawrev-2344	327	20	30	30	NUM
inlawrev-2344	327	21	supra	supra	NOUN
inlawrev-2344	327	22	.	.	PUNCT
inlawrev-2344	328	1	^''the	^''the	DET
inlawrev-2344	328	2	homeowner	homeowner	NOUN
inlawrev-2344	328	3	would	would	AUX
inlawrev-2344	328	4	retain	retain	VERB
inlawrev-2344	328	5	the	the	DET
inlawrev-2344	328	6	benefit	benefit	NOUN
inlawrev-2344	328	7	of	of	ADP
inlawrev-2344	328	8	capital	capital	NOUN
inlawrev-2344	328	9	gain	gain	VERB
inlawrev-2344	328	10	treatment	treatment	NOUN
inlawrev-2344	328	11	upon	upon	SCONJ
inlawrev-2344	328	12	sale	sale	NOUN
inlawrev-2344	328	13	of	of	ADP
inlawrev-2344	328	14	his	his	PRON
inlawrev-2344	328	15	residence	residence	NOUN
inlawrev-2344	328	16	.	.	PUNCT
inlawrev-2344	329	1	i.r.c	i.r.c	NOUN
inlawrev-2344	329	2	.	.	PUNCT
inlawrev-2344	330	1	§	§	PROPN
inlawrev-2344	330	2	1202	1202	NUM
inlawrev-2344	330	3	.	.	PUNCT
inlawrev-2344	331	1	®	®	NOUN
inlawrev-2344	331	2	this	this	DET
inlawrev-2344	331	3	section	section	NOUN
inlawrev-2344	331	4	states	state	NOUN
inlawrev-2344	331	5	in	in	ADP
inlawrev-2344	331	6	part	part	NOUN
inlawrev-2344	331	7	:	:	PUNCT
inlawrev-2344	331	8	"	"	PUNCT
inlawrev-2344	331	9	there	there	PRON
inlawrev-2344	331	10	shall	shall	AUX
inlawrev-2344	331	11	be	be	AUX
inlawrev-2344	331	12	allowed	allow	VERB
inlawrev-2344	331	13	as	as	ADP
inlawrev-2344	331	14	a	a	DET
inlawrev-2344	331	15	deduction	deduction	NOUN
inlawrev-2344	331	16	all	all	DET
inlawrev-2344	331	17	interest	interest	NOUN
inlawrev-2344	331	18	paid	pay	VERB
inlawrev-2344	331	19	or	or	CCONJ
inlawrev-2344	331	20	accrued	accrue	VERB
inlawrev-2344	331	21	within	within	ADP
inlawrev-2344	331	22	the	the	DET
inlawrev-2344	331	23	taxable	taxable	ADJ
inlawrev-2344	331	24	year	year	NOUN
inlawrev-2344	331	25	on	on	ADP
inlawrev-2344	331	26	indebtedness	indebtedness	NOUN
inlawrev-2344	331	27	.	.	PUNCT
inlawrev-2344	331	28	"	"	PUNCT
inlawrev-2344	332	1	*	*	PUNCT
inlawrev-2344	332	2	^this	^this	DET
inlawrev-2344	332	3	section	section	NOUN
inlawrev-2344	332	4	provides	provide	VERB
inlawrev-2344	332	5	for	for	ADP
inlawrev-2344	332	6	the	the	DET
inlawrev-2344	332	7	deduction	deduction	NOUN
inlawrev-2344	332	8	of	of	ADP
inlawrev-2344	332	9	taxes	taxis	NOUN
inlawrev-2344	332	10	"	"	PUNCT
inlawrev-2344	332	11	paid	pay	VERB
inlawrev-2344	332	12	or	or	CCONJ
inlawrev-2344	332	13	accrued	accrue	VERB
inlawrev-2344	332	14	"	"	PUNCT
inlawrev-2344	332	15	within	within	ADP
inlawrev-2344	332	16	the	the	DET
inlawrev-2344	332	17	taxable	taxable	ADJ
inlawrev-2344	332	18	year	year	NOUN
inlawrev-2344	332	19	.	.	PUNCT
inlawrev-2344	333	1	for	for	ADP
inlawrev-2344	333	2	a	a	DET
inlawrev-2344	333	3	list	list	NOUN
inlawrev-2344	333	4	of	of	ADP
inlawrev-2344	333	5	deductible	deductible	ADJ
inlawrev-2344	333	6	taxes	taxis	NOUN
inlawrev-2344	333	7	,	,	PUNCT
inlawrev-2344	333	8	see	see	VERB
inlawrev-2344	333	9	text	text	NOUN
inlawrev-2344	333	10	accompanying	accompanying	ADJ
inlawrev-2344	333	11	note	note	NOUN
inlawrev-2344	333	12	20	20	NUM
inlawrev-2344	333	13	supra	supra	NOUN
inlawrev-2344	333	14	.	.	PUNCT
inlawrev-2344	334	1	1979	1979	NUM
inlawrev-2344	334	2	]	]	PUNCT
inlawrev-2344	334	3	renters	renter	NOUN
inlawrev-2344	334	4	'	'	PART
inlawrev-2344	334	5	deduction	deduction	NOUN
inlawrev-2344	334	6	595	595	NUM
inlawrev-2344	334	7	interpreted	interpret	VERB
inlawrev-2344	334	8	this	this	DET
inlawrev-2344	334	9	provision	provision	NOUN
inlawrev-2344	334	10	to	to	PART
inlawrev-2344	334	11	mean	mean	VERB
inlawrev-2344	334	12	that	that	SCONJ
inlawrev-2344	334	13	taxes	taxis	NOUN
inlawrev-2344	334	14	are	be	AUX
inlawrev-2344	334	15	deductible	deductible	ADJ
inlawrev-2344	334	16	only	only	ADV
inlawrev-2344	334	17	by	by	ADP
inlawrev-2344	334	18	the	the	DET
inlawrev-2344	334	19	person	person	NOUN
inlawrev-2344	334	20	upon	upon	SCONJ
inlawrev-2344	334	21	whom	whom	PRON
inlawrev-2344	334	22	they	they	PRON
inlawrev-2344	334	23	are	be	AUX
inlawrev-2344	334	24	imposed.^^	imposed.^^	ADJ
inlawrev-2344	334	25	in	in	ADP
inlawrev-2344	334	26	peters	peters	PROPN
inlawrev-2344	334	27	v.	v.	CCONJ
inlawrev-2344	334	28	commissioner^^	commissioner^^	NUM
inlawrev-2344	334	29	a	a	DET
inlawrev-2344	334	30	property	property	NOUN
inlawrev-2344	334	31	owner	owner	NOUN
inlawrev-2344	334	32	whose	whose	DET
inlawrev-2344	334	33	taxes	taxis	NOUN
inlawrev-2344	334	34	were	be	AUX
inlawrev-2344	334	35	paid	pay	VERB
inlawrev-2344	334	36	by	by	ADP
inlawrev-2344	334	37	a	a	DET
inlawrev-2344	334	38	third	third	ADJ
inlawrev-2344	334	39	party	party	NOUN
inlawrev-2344	334	40	was	be	AUX
inlawrev-2344	334	41	allowed	allow	VERB
inlawrev-2344	334	42	to	to	PART
inlawrev-2344	334	43	take	take	VERB
inlawrev-2344	334	44	the	the	DET
inlawrev-2344	334	45	deduction.	deduction.	PROPN
inlawrev-2344	334	46	®	®	NOUN
inlawrev-2344	334	47	^	^	PUNCT
inlawrev-2344	334	48	thus	thus	ADV
inlawrev-2344	334	49	,	,	PUNCT
inlawrev-2344	334	50	actual	actual	ADJ
inlawrev-2344	334	51	payment	payment	NOUN
inlawrev-2344	334	52	of	of	ADP
inlawrev-2344	334	53	the	the	DET
inlawrev-2344	334	54	tax	tax	NOUN
inlawrev-2344	334	55	was	be	AUX
inlawrev-2344	334	56	not	not	PART
inlawrev-2344	334	57	a	a	DET
inlawrev-2344	334	58	prerequisite	prerequisite	NOUN
inlawrev-2344	334	59	to	to	ADP
inlawrev-2344	334	60	deductibility	deductibility	NOUN
inlawrev-2344	334	61	.	.	PUNCT
inlawrev-2344	335	1	the	the	DET
inlawrev-2344	335	2	court	court	NOUN
inlawrev-2344	335	3	in	in	ADP
inlawrev-2344	335	4	peters	peters	PROPN
inlawrev-2344	335	5	stated	state	VERB
inlawrev-2344	335	6	:	:	PUNCT
inlawrev-2344	336	1	there	there	PRON
inlawrev-2344	336	2	[	[	X
inlawrev-2344	336	3	are	be	AUX
inlawrev-2344	336	4	]	]	X
inlawrev-2344	336	5	no	no	DET
inlawrev-2344	336	6	specified	specify	VERB
inlawrev-2344	336	7	statutory	statutory	ADJ
inlawrev-2344	336	8	requirements	requirement	NOUN
inlawrev-2344	336	9	that	that	SCONJ
inlawrev-2344	336	10	the	the	DET
inlawrev-2344	336	11	payment	payment	NOUN
inlawrev-2344	336	12	of	of	ADP
inlawrev-2344	336	13	taxes	taxis	NOUN
inlawrev-2344	336	14	be	be	VERB
inlawrev-2344	336	15	an	an	DET
inlawrev-2344	336	16	out	out	ADV
inlawrev-2344	336	17	-	-	PUNCT
inlawrev-2344	336	18	of	of	ADP
inlawrev-2344	336	19	-	-	PUNCT
inlawrev-2344	336	20	pocket	pocket	NOUN
inlawrev-2344	336	21	expenditure	expenditure	NOUN
inlawrev-2344	336	22	of	of	ADP
inlawrev-2344	336	23	,	,	PUNCT
inlawrev-2344	336	24	or	or	CCONJ
inlawrev-2344	336	25	directly	directly	ADV
inlawrev-2344	336	26	attributable	attributable	ADJ
inlawrev-2344	336	27	to	to	ADP
inlawrev-2344	336	28	,	,	PUNCT
inlawrev-2344	336	29	the	the	DET
inlawrev-2344	336	30	property	property	NOUN
inlawrev-2344	336	31	owner	owner	NOUN
inlawrev-2344	336	32	seeking	seek	VERB
inlawrev-2344	336	33	the	the	DET
inlawrev-2344	336	34	benefit	benefit	NOUN
inlawrev-2344	336	35	of	of	ADP
inlawrev-2344	336	36	the	the	DET
inlawrev-2344	336	37	deduction	deduction	NOUN
inlawrev-2344	336	38	.	.	PUNCT
inlawrev-2344	336	39	.	.	PUNCT
inlawrev-2344	336	40	.	.	PUNCT
inlawrev-2344	336	41	.	.	PUNCT
inlawrev-2344	337	1	regardless	regardless	ADV
inlawrev-2344	337	2	of	of	ADP
inlawrev-2344	337	3	whether	whether	SCONJ
inlawrev-2344	337	4	satisfaction	satisfaction	NOUN
inlawrev-2344	337	5	of	of	ADP
inlawrev-2344	337	6	petitioner	petitioner	NOUN
inlawrev-2344	337	7	's	's	PART
inlawrev-2344	337	8	obligation	obligation	NOUN
inlawrev-2344	337	9	is	be	AUX
inlawrev-2344	337	10	income	income	NOUN
inlawrev-2344	337	11	,	,	PUNCT
inlawrev-2344	337	12	a	a	DET
inlawrev-2344	337	13	gift	gift	NOUN
inlawrev-2344	337	14	,	,	PUNCT
inlawrev-2344	337	15	a	a	DET
inlawrev-2344	337	16	loan	loan	NOUN
inlawrev-2344	337	17	,	,	PUNCT
inlawrev-2344	337	18	or	or	CCONJ
inlawrev-2344	337	19	repayment	repayment	NOUN
inlawrev-2344	337	20	of	of	ADP
inlawrev-2344	337	21	a	a	DET
inlawrev-2344	337	22	loan	loan	NOUN
inlawrev-2344	337	23	,	,	PUNCT
inlawrev-2344	337	24	at	at	ADP
inlawrev-2344	337	25	least	least	ADJ
inlawrev-2344	337	26	to	to	ADP
inlawrev-2344	337	27	the	the	DET
inlawrev-2344	337	28	extent	extent	NOUN
inlawrev-2344	337	29	that	that	SCONJ
inlawrev-2344	337	30	it	it	PRON
inlawrev-2344	337	31	satisfies	satisfy	VERB
inlawrev-2344	337	32	his	his	PRON
inlawrev-2344	337	33	obligation	obligation	NOUN
inlawrev-2344	337	34	it	it	PRON
inlawrev-2344	337	35	should	should	AUX
inlawrev-2344	337	36	be	be	AUX
inlawrev-2344	337	37	deductible	deductible	ADJ
inlawrev-2344	337	38	by	by	ADP
inlawrev-2344	337	39	him	he	PRON
inlawrev-2344	337	40	.	.	PUNCT
inlawrev-2344	338	1	®	®	NOUN
inlawrev-2344	338	2	*	*	PUNCT
inlawrev-2344	338	3	in	in	ADP
inlawrev-2344	338	4	harris	harris	PROPN
inlawrev-2344	338	5	v.	v.	ADP
inlawrev-2344	338	6	commissioner^'^	commissioner^'^	PROPN
inlawrev-2344	338	7	an	an	DET
inlawrev-2344	338	8	owner	owner	NOUN
inlawrev-2344	338	9	of	of	ADP
inlawrev-2344	338	10	mortgaged	mortgaged	ADJ
inlawrev-2344	338	11	property	property	NOUN
inlawrev-2344	338	12	was	be	AUX
inlawrev-2344	338	13	allowed	allow	VERB
inlawrev-2344	338	14	to	to	PART
inlawrev-2344	338	15	deduct	deduct	VERB
inlawrev-2344	338	16	real	real	ADJ
inlawrev-2344	338	17	estate	estate	NOUN
inlawrev-2344	338	18	taxes	taxis	NOUN
inlawrev-2344	338	19	and	and	CCONJ
inlawrev-2344	338	20	interest	interest	NOUN
inlawrev-2344	338	21	voluntarily	voluntarily	ADV
inlawrev-2344	338	22	paid	pay	VERB
inlawrev-2344	338	23	by	by	ADP
inlawrev-2344	338	24	the	the	DET
inlawrev-2344	338	25	mortgagee	mortgagee	NOUN
inlawrev-2344	338	26	before	before	ADP
inlawrev-2344	338	27	foreclosing	foreclose	VERB
inlawrev-2344	338	28	the	the	DET
inlawrev-2344	338	29	mortgage	mortgage	NOUN
inlawrev-2344	338	30	.	.	PUNCT
inlawrev-2344	339	1	*	*	PUNCT
inlawrev-2344	339	2	®	®	NOUN
inlawrev-2344	339	3	a	a	DET
inlawrev-2344	339	4	deduction	deduction	NOUN
inlawrev-2344	339	5	has	have	AUX
inlawrev-2344	339	6	been	be	AUX
inlawrev-2344	339	7	allowed	allow	VERB
inlawrev-2344	339	8	to	to	ADP
inlawrev-2344	339	9	the	the	DET
inlawrev-2344	339	10	mortgagor	mortgagor	NOUN
inlawrev-2344	339	11	for	for	ADP
inlawrev-2344	339	12	mortgage	mortgage	NOUN
inlawrev-2344	339	13	assistance	assistance	NOUN
inlawrev-2344	339	14	payments	payment	NOUN
inlawrev-2344	339	15	made	make	VERB
inlawrev-2344	339	16	by	by	ADP
inlawrev-2344	339	17	the	the	DET
inlawrev-2344	339	18	department	department	NOUN
inlawrev-2344	339	19	of	of	ADP
inlawrev-2344	339	20	housing	housing	PROPN
inlawrev-2344	339	21	and	and	CCONJ
inlawrev-2344	339	22	urban	urban	ADJ
inlawrev-2344	339	23	development	development	NOUN
inlawrev-2344	339	24	to	to	ADP
inlawrev-2344	339	25	the	the	DET
inlawrev-2344	339	26	extent	extent	NOUN
inlawrev-2344	339	27	that	that	SCONJ
inlawrev-2344	339	28	the	the	DET
inlawrev-2344	339	29	payments	payment	NOUN
inlawrev-2344	339	30	were	be	AUX
inlawrev-2344	339	31	for	for	ADP
inlawrev-2344	339	32	real	real	ADJ
inlawrev-2344	339	33	estate	estate	NOUN
inlawrev-2344	339	34	taxes	taxis	NOUN
inlawrev-2344	339	35	,	,	PUNCT
inlawrev-2344	339	36	even	even	ADV
inlawrev-2344	339	37	though	though	SCONJ
inlawrev-2344	339	38	the	the	DET
inlawrev-2344	339	39	payments	payment	NOUN
inlawrev-2344	339	40	were	be	AUX
inlawrev-2344	339	41	not	not	PART
inlawrev-2344	339	42	income	income	NOUN
inlawrev-2344	339	43	to	to	ADP
inlawrev-2344	339	44	the	the	DET
inlawrev-2344	339	45	mortgagor	mortgagor	NOUN
inlawrev-2344	339	46	.	.	PUNCT
inlawrev-2344	340	1	®	®	NOUN
inlawrev-2344	340	2	*	*	PUNCT
inlawrev-2344	340	3	the	the	DET
inlawrev-2344	340	4	internal	internal	ADJ
inlawrev-2344	340	5	revenue	revenue	NOUN
inlawrev-2344	340	6	service	service	NOUN
inlawrev-2344	340	7	has	have	AUX
inlawrev-2344	340	8	also	also	ADV
inlawrev-2344	340	9	ruled	rule	VERB
inlawrev-2344	340	10	that	that	SCONJ
inlawrev-2344	340	11	a	a	DET
inlawrev-2344	340	12	minister	minister	NOUN
inlawrev-2344	340	13	may	may	AUX
inlawrev-2344	340	14	deduct	deduct	VERB
inlawrev-2344	340	15	interest	interest	NOUN
inlawrev-2344	340	16	and	and	CCONJ
inlawrev-2344	340	17	taxes	taxis	NOUN
inlawrev-2344	340	18	paid	pay	VERB
inlawrev-2344	340	19	on	on	ADP
inlawrev-2344	340	20	his	his	PRON
inlawrev-2344	340	21	personal	personal	ADJ
inlawrev-2344	340	22	residence	residence	NOUN
inlawrev-2344	340	23	despite	despite	SCONJ
inlawrev-2344	340	24	the	the	DET
inlawrev-2344	340	25	fact	fact	NOUN
inlawrev-2344	340	26	that	that	SCONJ
inlawrev-2344	340	27	he	he	PRON
inlawrev-2344	340	28	is	be	AUX
inlawrev-2344	340	29	entitled	entitle	VERB
inlawrev-2344	340	30	to	to	ADP
inlawrev-2344	340	31	a	a	DET
inlawrev-2344	340	32	rental	rental	ADJ
inlawrev-2344	340	33	allowance	allowance	NOUN
inlawrev-2344	340	34	under	under	ADP
inlawrev-2344	340	35	section	section	NOUN
inlawrev-2344	340	36	107	107	NUM
inlawrev-2344	340	37	.	.	PUNCT
inlawrev-2344	341	1	*	*	PUNCT
inlawrev-2344	341	2	°	°	ADJ
inlawrev-2344	341	3	when	when	SCONJ
inlawrev-2344	341	4	property	property	NOUN
inlawrev-2344	341	5	taxes	taxis	NOUN
inlawrev-2344	341	6	are	be	AUX
inlawrev-2344	341	7	paid	pay	VERB
inlawrev-2344	341	8	by	by	ADP
inlawrev-2344	341	9	the	the	DET
inlawrev-2344	341	10	tenant	tenant	NOUN
inlawrev-2344	341	11	under	under	ADP
inlawrev-2344	341	12	the	the	DET
inlawrev-2344	341	13	terms	term	NOUN
inlawrev-2344	341	14	of	of	ADP
inlawrev-2344	341	15	a	a	DET
inlawrev-2344	341	16	lease	lease	NOUN
inlawrev-2344	341	17	,	,	PUNCT
inlawrev-2344	341	18	the	the	DET
inlawrev-2344	341	19	landlord	landlord	NOUN
inlawrev-2344	341	20	takes	take	VERB
inlawrev-2344	341	21	the	the	DET
inlawrev-2344	341	22	deduction	deduction	NOUN
inlawrev-2344	341	23	.	.	PUNCT
inlawrev-2344	342	1	two	two	NUM
inlawrev-2344	342	2	lines	line	NOUN
inlawrev-2344	342	3	of	of	ADP
inlawrev-2344	342	4	reasoning	reasoning	NOUN
inlawrev-2344	342	5	support	support	NOUN
inlawrev-2344	342	6	this	this	DET
inlawrev-2344	342	7	result	result	NOUN
inlawrev-2344	342	8	.	.	PUNCT
inlawrev-2344	343	1	one	one	NUM
inlawrev-2344	343	2	is	be	AUX
inlawrev-2344	343	3	that	that	SCONJ
inlawrev-2344	343	4	payments	payment	NOUN
inlawrev-2344	343	5	by	by	ADP
inlawrev-2344	343	6	the	the	DET
inlawrev-2344	343	7	tenant	tenant	NOUN
inlawrev-2344	343	8	to	to	ADP
inlawrev-2344	343	9	the	the	DET
inlawrev-2344	343	10	landlord	landlord	NOUN
inlawrev-2344	343	11	,	,	PUNCT
inlawrev-2344	343	12	even	even	ADV
inlawrev-2344	343	13	if	if	SCONJ
inlawrev-2344	343	14	labelled	label	VERB
inlawrev-2344	343	15	as	as	ADP
inlawrev-2344	343	16	a	a	DET
inlawrev-2344	343	17	contribution	contribution	NOUN
inlawrev-2344	343	18	to	to	ADP
inlawrev-2344	343	19	taxes	taxis	NOUN
inlawrev-2344	343	20	,	,	PUNCT
inlawrev-2344	343	21	are	be	AUX
inlawrev-2344	343	22	payments	payment	NOUN
inlawrev-2344	343	23	for	for	ADP
inlawrev-2344	343	24	the	the	DET
inlawrev-2344	343	25	privilege	privilege	NOUN
inlawrev-2344	343	26	of	of	ADP
inlawrev-2344	343	27	occupying	occupy	VERB
inlawrev-2344	343	28	the	the	DET
inlawrev-2344	343	29	premises	premise	NOUN
inlawrev-2344	343	30	and	and	CCONJ
inlawrev-2344	343	31	therefore	therefore	ADV
inlawrev-2344	343	32	are	be	AUX
inlawrev-2344	343	33	rent.*^	rent.*^	PROPN
inlawrev-2344	343	34	the	the	DET
inlawrev-2344	343	35	other	other	ADJ
inlawrev-2344	343	36	theory	theory	NOUN
inlawrev-2344	343	37	is	be	AUX
inlawrev-2344	343	38	that	that	SCONJ
inlawrev-2344	343	39	,	,	PUNCT
inlawrev-2344	343	40	even	even	ADV
inlawrev-2344	343	41	if	if	SCONJ
inlawrev-2344	343	42	the	the	DET
inlawrev-2344	343	43	lease	lease	NOUN
inlawrev-2344	343	44	obligates	obligate	VERB
inlawrev-2344	343	45	the	the	DET
inlawrev-2344	343	46	tenant	tenant	NOUN
inlawrev-2344	343	47	to	to	PART
inlawrev-2344	343	48	pay	pay	VERB
inlawrev-2344	343	49	the	the	DET
inlawrev-2344	343	50	property	property	NOUN
inlawrev-2344	343	51	taxes	taxis	NOUN
inlawrev-2344	343	52	,	,	PUNCT
inlawrev-2344	343	53	the	the	DET
inlawrev-2344	343	54	obligation	obligation	NOUN
inlawrev-2344	343	55	is	be	AUX
inlawrev-2344	343	56	to	to	ADP
inlawrev-2344	343	57	the	the	DET
inlawrev-2344	343	58	landlord	landlord	NOUN
inlawrev-2344	343	59	and	and	CCONJ
inlawrev-2344	343	60	not	not	PART
inlawrev-2344	343	61	to	to	ADP
inlawrev-2344	343	62	the	the	DET
inlawrev-2344	343	63	governmental	governmental	ADJ
inlawrev-2344	343	64	body	body	NOUN
inlawrev-2344	343	65	imposing	impose	VERB
inlawrev-2344	343	66	the	the	DET
inlawrev-2344	343	67	tax.*^	tax.*^	PROPN
inlawrev-2344	343	68	thus	thus	ADV
inlawrev-2344	343	69	,	,	PUNCT
inlawrev-2344	343	70	tax	tax	NOUN
inlawrev-2344	343	71	increases	increase	NOUN
inlawrev-2344	343	72	paid	pay	VERB
inlawrev-2344	343	73	'	'	PUNCT
inlawrev-2344	343	74	^gilken	^gilken	PROPN
inlawrev-2344	343	75	corp	corp	PROPN
inlawrev-2344	343	76	.	.	PROPN
inlawrev-2344	344	1	v.	v.	PROPN
inlawrev-2344	344	2	commissioner	commissioner	PROPN
inlawrev-2344	344	3	,	,	PUNCT
inlawrev-2344	344	4	176	176	NUM
inlawrev-2344	344	5	f.2d	f.2d	NOUN
inlawrev-2344	344	6	141	141	NUM
inlawrev-2344	344	7	,	,	PUNCT
inlawrev-2344	344	8	143	143	NUM
inlawrev-2344	344	9	(	(	PUNCT
inlawrev-2344	344	10	6th	6th	ADJ
inlawrev-2344	344	11	cir	cir	NOUN
inlawrev-2344	344	12	.	.	PUNCT
inlawrev-2344	344	13	1949	1949	NUM
inlawrev-2344	344	14	)	)	PUNCT
inlawrev-2344	344	15	;	;	PUNCT
inlawrev-2344	344	16	willamette	willamette	PROPN
inlawrev-2344	344	17	valley	valley	PROPN
inlawrev-2344	344	18	lumber	lumber	PROPN
inlawrev-2344	344	19	co.	co.	PROPN
inlawrev-2344	344	20	v.	v.	ADP
inlawrev-2344	344	21	united	united	PROPN
inlawrev-2344	344	22	states	states	PROPN
inlawrev-2344	344	23	,	,	PUNCT
inlawrev-2344	344	24	252	252	NUM
inlawrev-2344	344	25	f.	f.	PROPN
inlawrev-2344	344	26	supp	supp	PROPN
inlawrev-2344	344	27	.	.	PUNCT
inlawrev-2344	345	1	199	199	NUM
inlawrev-2344	345	2	,	,	PUNCT
inlawrev-2344	345	3	203	203	NUM
inlawrev-2344	345	4	(	(	PUNCT
inlawrev-2344	345	5	d.	d.	PROPN
inlawrev-2344	345	6	ore	ore	PROPN
inlawrev-2344	345	7	.	.	PUNCT
inlawrev-2344	345	8	1966	1966	NUM
inlawrev-2344	345	9	)	)	PUNCT
inlawrev-2344	345	10	;	;	PUNCT
inlawrev-2344	346	1	treas	treas	PROPN
inlawrev-2344	346	2	.	.	PUNCT
inlawrev-2344	347	1	reg	reg	PROPN
inlawrev-2344	347	2	.	.	PUNCT
inlawrev-2344	348	1	§	§	PROPN
inlawrev-2344	348	2	1.164	1.164	NUM
inlawrev-2344	348	3	-	-	SYM
inlawrev-2344	348	4	1	1	NUM
inlawrev-2344	348	5	(	(	PUNCT
inlawrev-2344	348	6	1957	1957	NUM
inlawrev-2344	348	7	)	)	PUNCT
inlawrev-2344	348	8	.	.	PUNCT
inlawrev-2344	349	1	«	«	PUNCT
inlawrev-2344	349	2	''	''	NUM
inlawrev-2344	349	3	29	29	NUM
inlawrev-2344	349	4	t.c.m	t.c.m	NOUN
inlawrev-2344	349	5	.	.	PUNCT
inlawrev-2344	350	1	(	(	PUNCT
inlawrev-2344	350	2	cch	cch	NOUN
inlawrev-2344	350	3	)	)	PUNCT
inlawrev-2344	350	4	1440	1440	NUM
inlawrev-2344	350	5	(	(	PUNCT
inlawrev-2344	350	6	1970	1970	NUM
inlawrev-2344	350	7	)	)	PUNCT
inlawrev-2344	350	8	.	.	PUNCT
inlawrev-2344	351	1	''	''	PUNCT
inlawrev-2344	351	2	i	i	PRON
inlawrev-2344	351	3	d.	d.	PROPN
inlawrev-2344	351	4	at	at	ADP
inlawrev-2344	351	5	1442	1442	NUM
inlawrev-2344	351	6	.	.	PUNCT
inlawrev-2344	352	1	«	«	PUNCT
inlawrev-2344	352	2	^34	^34	NUM
inlawrev-2344	352	3	t.c.m	t.c.m	NOUN
inlawrev-2344	352	4	.	.	PUNCT
inlawrev-2344	353	1	(	(	PUNCT
inlawrev-2344	353	2	cch	cch	NOUN
inlawrev-2344	353	3	)	)	PUNCT
inlawrev-2344	353	4	597	597	NUM
inlawrev-2344	353	5	(	(	PUNCT
inlawrev-2344	353	6	1975	1975	NUM
inlawrev-2344	353	7	)	)	PUNCT
inlawrev-2344	353	8	.	.	PUNCT
inlawrev-2344	354	1	^m	^m	PRON
inlawrev-2344	354	2	at	at	ADP
inlawrev-2344	354	3	600	600	NUM
inlawrev-2344	354	4	.	.	PUNCT
inlawrev-2344	355	1	*	*	PUNCT
inlawrev-2344	355	2	®	®	NOUN
inlawrev-2344	355	3	letter	letter	NOUN
inlawrev-2344	355	4	from	from	ADP
inlawrev-2344	355	5	the	the	DET
inlawrev-2344	355	6	internal	internal	ADJ
inlawrev-2344	355	7	revenue	revenue	NOUN
inlawrev-2344	355	8	service	service	NOUN
inlawrev-2344	355	9	,	,	PUNCT
inlawrev-2344	355	10	dep't	dep't	NOUN
inlawrev-2344	355	11	of	of	ADP
inlawrev-2344	355	12	treasury	treasury	NOUN
inlawrev-2344	355	13	,	,	PUNCT
inlawrev-2344	355	14	to	to	ADP
inlawrev-2344	355	15	mortgage	mortgage	NOUN
inlawrev-2344	355	16	bankers	bankers	PROPN
inlawrev-2344	355	17	association	association	PROPN
inlawrev-2344	355	18	of	of	ADP
inlawrev-2344	355	19	america	america	PROPN
inlawrev-2344	355	20	(	(	PUNCT
inlawrev-2344	355	21	dec	dec	PROPN
inlawrev-2344	355	22	.	.	PROPN
inlawrev-2344	355	23	10	10	NUM
inlawrev-2344	355	24	,	,	PUNCT
inlawrev-2344	355	25	1969	1969	NUM
inlawrev-2344	355	26	)	)	PUNCT
inlawrev-2344	355	27	.	.	PUNCT
inlawrev-2344	356	1	'	'	PUNCT
inlawrev-2344	356	2	"	"	PUNCT
inlawrev-2344	356	3	rev	rev	PROPN
inlawrev-2344	356	4	.	.	PROPN
inlawrev-2344	356	5	rul	rul	NOUN
inlawrev-2344	356	6	.	.	PUNCT
inlawrev-2344	357	1	62	62	NUM
inlawrev-2344	357	2	-	-	SYM
inlawrev-2344	357	3	212	212	NUM
inlawrev-2344	357	4	,	,	PUNCT
inlawrev-2344	357	5	1962	1962	NUM
inlawrev-2344	357	6	-	-	SYM
inlawrev-2344	357	7	2	2	NUM
inlawrev-2344	357	8	c.b	c.b	PROPN
inlawrev-2344	357	9	.	.	PROPN
inlawrev-2344	357	10	41	41	NUM
inlawrev-2344	357	11	.	.	PUNCT
inlawrev-2344	357	12	''	''	PUNCT
inlawrev-2344	357	13	see	see	VERB
inlawrev-2344	357	14	w.t	w.t	PROPN
inlawrev-2344	357	15	.	.	PROPN
inlawrev-2344	357	16	grant	grant	PROPN
inlawrev-2344	357	17	co.	co.	PROPN
inlawrev-2344	358	1	v.	v.	PROPN
inlawrev-2344	358	2	commissioner	commissioner	PROPN
inlawrev-2344	358	3	,	,	PUNCT
inlawrev-2344	358	4	129	129	NUM
inlawrev-2344	358	5	conn	conn	NOUN
inlawrev-2344	358	6	.	.	PROPN
inlawrev-2344	358	7	663	663	NUM
inlawrev-2344	358	8	,	,	PUNCT
inlawrev-2344	358	9	666	666	NUM
inlawrev-2344	358	10	,	,	PUNCT
inlawrev-2344	358	11	30	30	NUM
inlawrev-2344	358	12	a.2d	a.2d	SYM
inlawrev-2344	358	13	921	921	NUM
inlawrev-2344	358	14	,	,	PUNCT
inlawrev-2344	358	15	922	922	NUM
inlawrev-2344	358	16	-	-	SYM
inlawrev-2344	358	17	23	23	NUM
inlawrev-2344	358	18	(	(	PUNCT
inlawrev-2344	358	19	1943	1943	NUM
inlawrev-2344	358	20	)	)	PUNCT
inlawrev-2344	358	21	;	;	PUNCT
inlawrev-2344	358	22	vineland	vineland	PROPN
inlawrev-2344	358	23	shopping	shopping	NOUN
inlawrev-2344	358	24	center	center	PROPN
inlawrev-2344	358	25	,	,	PUNCT
inlawrev-2344	358	26	inc	inc	PROPN
inlawrev-2344	358	27	.	.	PROPN
inlawrev-2344	359	1	v.	v.	PROPN
inlawrev-2344	359	2	demarco	demarco	PROPN
inlawrev-2344	359	3	,	,	PUNCT
inlawrev-2344	359	4	35	35	NUM
inlawrev-2344	359	5	n.j	n.j	PROPN
inlawrev-2344	359	6	.	.	PROPN
inlawrev-2344	359	7	459	459	NUM
inlawrev-2344	359	8	,	,	PUNCT
inlawrev-2344	359	9	470	470	NUM
inlawrev-2344	359	10	,	,	PUNCT
inlawrev-2344	359	11	173	173	NUM
inlawrev-2344	359	12	a.2d	a.2d	SYM
inlawrev-2344	359	13	270	270	NUM
inlawrev-2344	359	14	,	,	PUNCT
inlawrev-2344	359	15	276	276	NUM
inlawrev-2344	359	16	(	(	PUNCT
inlawrev-2344	359	17	1961	1961	NUM
inlawrev-2344	359	18	)	)	PUNCT
inlawrev-2344	359	19	.	.	PUNCT
inlawrev-2344	360	1	''	''	PUNCT
inlawrev-2344	360	2	see	see	VERB
inlawrev-2344	360	3	robinson	robinson	PROPN
inlawrev-2344	360	4	v.	v.	PROPN
inlawrev-2344	360	5	commissioner	commissioner	PROPN
inlawrev-2344	360	6	,	,	PUNCT
inlawrev-2344	360	7	53	53	NUM
inlawrev-2344	360	8	f.2d	f.2d	NOUN
inlawrev-2344	360	9	810	810	NUM
inlawrev-2344	360	10	,	,	PUNCT
inlawrev-2344	360	11	811	811	NUM
inlawrev-2344	360	12	(	(	PUNCT
inlawrev-2344	360	13	8th	8th	ADJ
inlawrev-2344	360	14	cir	cir	NOUN
inlawrev-2344	360	15	.	.	PUNCT
inlawrev-2344	360	16	1931	1931	NUM
inlawrev-2344	360	17	)	)	PUNCT
inlawrev-2344	360	18	;	;	PUNCT
inlawrev-2344	360	19	w.t	w.t	PROPN
inlawrev-2344	360	20	.	.	PROPN
inlawrev-2344	360	21	grant	grant	PROPN
inlawrev-2344	360	22	co.	co.	PROPN
inlawrev-2344	360	23	v.	v.	PROPN
inlawrev-2344	360	24	commissioner	commissioner	PROPN
inlawrev-2344	360	25	,	,	PUNCT
inlawrev-2344	360	26	129	129	NUM
inlawrev-2344	360	27	conn	conn	NOUN
inlawrev-2344	360	28	.	.	PROPN
inlawrev-2344	360	29	663	663	NUM
inlawrev-2344	360	30	,	,	PUNCT
inlawrev-2344	360	31	667	667	NUM
inlawrev-2344	360	32	,	,	PUNCT
inlawrev-2344	360	33	30	30	NUM
inlawrev-2344	360	34	a.2d	a.2d	SYM
inlawrev-2344	360	35	921	921	NUM
inlawrev-2344	360	36	,	,	PUNCT
inlawrev-2344	360	37	923	923	NUM
inlawrev-2344	360	38	(	(	PUNCT
inlawrev-2344	360	39	1943	1943	NUM
inlawrev-2344	360	40	)	)	PUNCT
inlawrev-2344	360	41	.	.	PUNCT
inlawrev-2344	361	1	596	596	NUM
inlawrev-2344	361	2	indiana	indiana	PROPN
inlawrev-2344	361	3	law	law	PROPN
inlawrev-2344	361	4	review	review	NOUN
inlawrev-2344	361	5	[	[	X
inlawrev-2344	361	6	vol	vol	NOUN
inlawrev-2344	361	7	.	.	PUNCT
inlawrev-2344	361	8	12:583	12:583	NOUN
inlawrev-2344	361	9	directly	directly	ADV
inlawrev-2344	361	10	by	by	ADP
inlawrev-2344	361	11	the	the	DET
inlawrev-2344	361	12	tenant	tenant	NOUN
inlawrev-2344	361	13	in	in	ADP
inlawrev-2344	361	14	the	the	DET
inlawrev-2344	361	15	form	form	NOUN
inlawrev-2344	361	16	of	of	ADP
inlawrev-2344	361	17	a	a	DET
inlawrev-2344	361	18	tax	tax	NOUN
inlawrev-2344	361	19	surcharge	surcharge	NOUN
inlawrev-2344	361	20	are	be	AUX
inlawrev-2344	361	21	deductible	deductible	ADJ
inlawrev-2344	361	22	by	by	ADP
inlawrev-2344	361	23	the	the	DET
inlawrev-2344	361	24	landlord	landlord	NOUN
inlawrev-2344	361	25	and	and	CCONJ
inlawrev-2344	361	26	not	not	PART
inlawrev-2344	361	27	the	the	DET
inlawrev-2344	361	28	tenant.	tenant.	ADJ
inlawrev-2344	361	29	®	®	NOUN
inlawrev-2344	361	30	^	^	PUNCT
inlawrev-2344	361	31	the	the	DET
inlawrev-2344	361	32	internal	internal	ADJ
inlawrev-2344	361	33	revenue	revenue	NOUN
inlawrev-2344	361	34	service	service	NOUN
inlawrev-2344	361	35	stated	state	VERB
inlawrev-2344	361	36	its	its	PRON
inlawrev-2344	361	37	position	position	NOUN
inlawrev-2344	361	38	as	as	SCONJ
inlawrev-2344	361	39	follows	follow	VERB
inlawrev-2344	361	40	:	:	PUNCT
inlawrev-2344	361	41	the	the	DET
inlawrev-2344	361	42	city	city	NOUN
inlawrev-2344	361	43	ordinance	ordinance	NOUN
inlawrev-2344	361	44	,	,	PUNCT
inlawrev-2344	361	45	which	which	PRON
inlawrev-2344	361	46	permits	permit	VERB
inlawrev-2344	361	47	the	the	DET
inlawrev-2344	361	48	landlord	landlord	NOUN
inlawrev-2344	361	49	to	to	PART
inlawrev-2344	361	50	pass	pass	VERB
inlawrev-2344	361	51	on	on	ADP
inlawrev-2344	361	52	increases	increase	NOUN
inlawrev-2344	361	53	in	in	ADP
inlawrev-2344	361	54	such	such	ADJ
inlawrev-2344	361	55	taxes	taxis	NOUN
inlawrev-2344	361	56	to	to	ADP
inlawrev-2344	361	57	a	a	DET
inlawrev-2344	361	58	tenant	tenant	NOUN
inlawrev-2344	361	59	in	in	ADP
inlawrev-2344	361	60	the	the	DET
inlawrev-2344	361	61	form	form	NOUN
inlawrev-2344	361	62	of	of	ADP
inlawrev-2344	361	63	a	a	DET
inlawrev-2344	361	64	surcharge	surcharge	NOUN
inlawrev-2344	361	65	,	,	PUNCT
inlawrev-2344	361	66	does	do	AUX
inlawrev-2344	361	67	not	not	PART
inlawrev-2344	361	68	shift	shift	VERB
inlawrev-2344	361	69	liability	liability	NOUN
inlawrev-2344	361	70	for	for	ADP
inlawrev-2344	361	71	the	the	DET
inlawrev-2344	361	72	property	property	NOUN
inlawrev-2344	361	73	taxes	taxis	NOUN
inlawrev-2344	361	74	from	from	ADP
inlawrev-2344	361	75	the	the	DET
inlawrev-2344	361	76	landlord	landlord	NOUN
inlawrev-2344	361	77	to	to	ADP
inlawrev-2344	361	78	the	the	DET
inlawrev-2344	361	79	tenant	tenant	NOUN
inlawrev-2344	361	80	.	.	PUNCT
inlawrev-2344	362	1	the	the	DET
inlawrev-2344	362	2	surcharge	surcharge	NOUN
inlawrev-2344	362	3	is	be	AUX
inlawrev-2344	362	4	simply	simply	ADV
inlawrev-2344	362	5	,	,	PUNCT
inlawrev-2344	362	6	for	for	ADP
inlawrev-2344	362	7	federal	federal	ADJ
inlawrev-2344	362	8	income	income	NOUN
inlawrev-2344	362	9	tax	tax	NOUN
inlawrev-2344	362	10	purposes	purpose	NOUN
inlawrev-2344	362	11	,	,	PUNCT
inlawrev-2344	362	12	an	an	DET
inlawrev-2344	362	13	additional	additional	ADJ
inlawrev-2344	362	14	rental	rental	ADJ
inlawrev-2344	362	15	payment	payment	NOUN
inlawrev-2344	362	16	by	by	ADP
inlawrev-2344	362	17	the	the	DET
inlawrev-2344	362	18	tenant	tenant	NOUN
inlawrev-2344	362	19	.	.	PUNCT
inlawrev-2344	363	1	*	*	PUNCT
inlawrev-2344	363	2	*	*	PUNCT
inlawrev-2344	363	3	similarly	similarly	ADV
inlawrev-2344	363	4	,	,	PUNCT
inlawrev-2344	363	5	taxes	taxis	NOUN
inlawrev-2344	363	6	designated	designate	VERB
inlawrev-2344	363	7	as	as	ADP
inlawrev-2344	363	8	"	"	PUNCT
inlawrev-2344	363	9	renters	renter	NOUN
inlawrev-2344	363	10	"	"	PUNCT
inlawrev-2344	363	11	tax	tax	NOUN
inlawrev-2344	363	12	®	®	NOUN
inlawrev-2344	363	13	^	^	PUNCT
inlawrev-2344	363	14	or	or	CCONJ
inlawrev-2344	363	15	"	"	PUNCT
inlawrev-2344	363	16	rates	rate	NOUN
inlawrev-2344	363	17	"	"	PUNCT
inlawrev-2344	363	18	*	*	PUNCT
inlawrev-2344	363	19	®	®	NOUN
inlawrev-2344	363	20	tax	tax	NOUN
inlawrev-2344	363	21	that	that	PRON
inlawrev-2344	363	22	are	be	AUX
inlawrev-2344	363	23	assessed	assess	VERB
inlawrev-2344	363	24	against	against	ADP
inlawrev-2344	363	25	the	the	DET
inlawrev-2344	363	26	renter	renter	NOUN
inlawrev-2344	363	27	and	and	CCONJ
inlawrev-2344	363	28	based	base	VERB
inlawrev-2344	363	29	upon	upon	SCONJ
inlawrev-2344	363	30	the	the	DET
inlawrev-2344	363	31	rental	rental	ADJ
inlawrev-2344	363	32	value	value	NOUN
inlawrev-2344	363	33	of	of	ADP
inlawrev-2344	363	34	the	the	DET
inlawrev-2344	363	35	dwelling	dwelling	NOUN
inlawrev-2344	363	36	are	be	AUX
inlawrev-2344	363	37	not	not	PART
inlawrev-2344	363	38	deductible	deductible	ADJ
inlawrev-2344	363	39	.	.	PUNCT
inlawrev-2344	364	1	in	in	ADP
inlawrev-2344	364	2	a	a	DET
inlawrev-2344	364	3	1973	1973	NUM
inlawrev-2344	364	4	revenue	revenue	NOUN
inlawrev-2344	364	5	ruling	ruling	NOUN
inlawrev-2344	364	6	,	,	PUNCT
inlawrev-2344	364	7	a	a	DET
inlawrev-2344	364	8	united	united	PROPN
inlawrev-2344	364	9	states	states	PROPN
inlawrev-2344	364	10	citizen	citizen	NOUN
inlawrev-2344	364	11	living	live	VERB
inlawrev-2344	364	12	in	in	ADP
inlawrev-2344	364	13	the	the	DET
inlawrev-2344	364	14	united	united	PROPN
inlawrev-2344	364	15	kingdom	kingdom	NOUN
inlawrev-2344	364	16	was	be	AUX
inlawrev-2344	364	17	not	not	PART
inlawrev-2344	364	18	permitted	permit	VERB
inlawrev-2344	364	19	to	to	PART
inlawrev-2344	364	20	deduct	deduct	VERB
inlawrev-2344	364	21	a	a	DET
inlawrev-2344	364	22	local	local	ADJ
inlawrev-2344	364	23	tax	tax	NOUN
inlawrev-2344	364	24	based	base	VERB
inlawrev-2344	364	25	on	on	ADP
inlawrev-2344	364	26	the	the	DET
inlawrev-2344	364	27	rental	rental	ADJ
inlawrev-2344	364	28	value	value	NOUN
inlawrev-2344	364	29	of	of	ADP
inlawrev-2344	364	30	the	the	DET
inlawrev-2344	364	31	rented	rent	VERB
inlawrev-2344	364	32	premises.*^	premises.*^	PROPN
inlawrev-2344	364	33	the	the	DET
inlawrev-2344	364	34	ruling	ruling	NOUN
inlawrev-2344	364	35	stated	state	VERB
inlawrev-2344	364	36	that	that	SCONJ
inlawrev-2344	364	37	the	the	DET
inlawrev-2344	364	38	tax	tax	NOUN
inlawrev-2344	364	39	was	be	AUX
inlawrev-2344	364	40	not	not	PART
inlawrev-2344	364	41	deductible	deductible	ADJ
inlawrev-2344	364	42	as	as	ADP
inlawrev-2344	364	43	a	a	DET
inlawrev-2344	364	44	foreign	foreign	ADJ
inlawrev-2344	364	45	property	property	NOUN
inlawrev-2344	364	46	tax	tax	NOUN
inlawrev-2344	364	47	under	under	ADP
inlawrev-2344	364	48	section	section	NOUN
inlawrev-2344	364	49	164(a)(1	164(a)(1	NUM
inlawrev-2344	364	50	)	)	PUNCT
inlawrev-2344	364	51	of	of	ADP
inlawrev-2344	364	52	the	the	DET
inlawrev-2344	364	53	code	code	NOUN
inlawrev-2344	364	54	because	because	SCONJ
inlawrev-2344	364	55	it	it	PRON
inlawrev-2344	364	56	was	be	AUX
inlawrev-2344	364	57	a	a	DET
inlawrev-2344	364	58	tax	tax	NOUN
inlawrev-2344	364	59	levied	levy	VERB
inlawrev-2344	364	60	on	on	ADP
inlawrev-2344	364	61	the	the	DET
inlawrev-2344	364	62	occupation	occupation	NOUN
inlawrev-2344	364	63	or	or	CCONJ
inlawrev-2344	364	64	use	use	NOUN
inlawrev-2344	364	65	of	of	ADP
inlawrev-2344	364	66	,	,	PUNCT
inlawrev-2344	364	67	rather	rather	ADV
inlawrev-2344	364	68	than	than	ADP
inlawrev-2344	364	69	on	on	ADP
inlawrev-2344	364	70	an	an	DET
inlawrev-2344	364	71	interest	interest	NOUN
inlawrev-2344	364	72	in	in	ADP
inlawrev-2344	364	73	,	,	PUNCT
inlawrev-2344	364	74	real	real	ADJ
inlawrev-2344	364	75	property	property	NOUN
inlawrev-2344	364	76	.	.	PUNCT
inlawrev-2344	365	1	*	*	PUNCT
inlawrev-2344	365	2	*	*	PUNCT
inlawrev-2344	365	3	in	in	ADP
inlawrev-2344	365	4	a	a	DET
inlawrev-2344	365	5	later	later	ADJ
inlawrev-2344	365	6	ruling	ruling	NOUN
inlawrev-2344	365	7	,	,	PUNCT
inlawrev-2344	365	8	a	a	DET
inlawrev-2344	365	9	tax	tax	NOUN
inlawrev-2344	365	10	levied	levy	VERB
inlawrev-2344	365	11	by	by	ADP
inlawrev-2344	365	12	prince	prince	PROPN
inlawrev-2344	365	13	george	george	PROPN
inlawrev-2344	365	14	's	's	PART
inlawrev-2344	365	15	county	county	PROPN
inlawrev-2344	365	16	,	,	PUNCT
inlawrev-2344	365	17	maryland	maryland	PROPN
inlawrev-2344	365	18	,	,	PUNCT
inlawrev-2344	365	19	based	base	VERB
inlawrev-2344	365	20	upon	upon	SCONJ
inlawrev-2344	365	21	a	a	DET
inlawrev-2344	365	22	percentage	percentage	NOUN
inlawrev-2344	365	23	of	of	ADP
inlawrev-2344	365	24	rent	rent	NOUN
inlawrev-2344	365	25	paid	pay	VERB
inlawrev-2344	365	26	,	,	PUNCT
inlawrev-2344	365	27	was	be	AUX
inlawrev-2344	365	28	held	hold	VERB
inlawrev-2344	365	29	to	to	PART
inlawrev-2344	365	30	be	be	AUX
inlawrev-2344	365	31	not	not	PART
inlawrev-2344	365	32	deductible	deductible	ADJ
inlawrev-2344	365	33	for	for	ADP
inlawrev-2344	365	34	the	the	DET
inlawrev-2344	365	35	reason	reason	NOUN
inlawrev-2344	365	36	that	that	PRON
inlawrev-2344	365	37	the	the	DET
inlawrev-2344	365	38	tax	tax	NOUN
inlawrev-2344	365	39	was	be	AUX
inlawrev-2344	365	40	based	base	VERB
inlawrev-2344	365	41	upon	upon	SCONJ
inlawrev-2344	365	42	occupancy	occupancy	NOUN
inlawrev-2344	365	43	rather	rather	ADV
inlawrev-2344	365	44	than	than	ADP
inlawrev-2344	365	45	ownership	ownership	NOUN
inlawrev-2344	365	46	of	of	ADP
inlawrev-2344	365	47	the	the	DET
inlawrev-2344	365	48	property	property	NOUN
inlawrev-2344	365	49	,	,	PUNCT
inlawrev-2344	365	50	for	for	ADP
inlawrev-2344	365	51	which	which	DET
inlawrev-2344	365	52	tax	tax	NOUN
inlawrev-2344	365	53	there	there	PRON
inlawrev-2344	365	54	is	be	VERB
inlawrev-2344	365	55	only	only	ADV
inlawrev-2344	365	56	personal	personal	ADJ
inlawrev-2344	365	57	liability	liability	NOUN
inlawrev-2344	365	58	.	.	PUNCT
inlawrev-2344	366	1	*	*	PUNCT
inlawrev-2344	366	2	*	*	PUNCT
inlawrev-2344	366	3	the	the	DET
inlawrev-2344	366	4	rule	rule	NOUN
inlawrev-2344	366	5	that	that	SCONJ
inlawrev-2344	366	6	taxes	taxis	NOUN
inlawrev-2344	366	7	are	be	AUX
inlawrev-2344	366	8	deductible	deductible	ADJ
inlawrev-2344	366	9	only	only	ADV
inlawrev-2344	366	10	by	by	ADP
inlawrev-2344	366	11	the	the	DET
inlawrev-2344	366	12	one	one	NUM
inlawrev-2344	366	13	upon	upon	SCONJ
inlawrev-2344	366	14	whom	whom	PRON
inlawrev-2344	366	15	they	they	PRON
inlawrev-2344	366	16	are	be	AUX
inlawrev-2344	366	17	imposed	impose	VERB
inlawrev-2344	366	18	is	be	AUX
inlawrev-2344	366	19	perhaps	perhaps	ADV
inlawrev-2344	366	20	best	well	ADV
inlawrev-2344	366	21	illustrated	illustrate	VERB
inlawrev-2344	366	22	by	by	ADP
inlawrev-2344	366	23	the	the	DET
inlawrev-2344	366	24	provision	provision	NOUN
inlawrev-2344	366	25	of	of	ADP
inlawrev-2344	366	26	the	the	DET
inlawrev-2344	366	27	code	code	NOUN
inlawrev-2344	366	28	that	that	PRON
inlawrev-2344	366	29	requires	require	VERB
inlawrev-2344	366	30	apportionment	apportionment	NOUN
inlawrev-2344	366	31	of	of	ADP
inlawrev-2344	366	32	taxes	taxis	NOUN
inlawrev-2344	366	33	between	between	ADP
inlawrev-2344	366	34	buyer	buyer	NOUN
inlawrev-2344	366	35	and	and	CCONJ
inlawrev-2344	366	36	seller	seller	NOUN
inlawrev-2344	366	37	if	if	SCONJ
inlawrev-2344	366	38	the	the	DET
inlawrev-2344	366	39	sales	sale	NOUN
inlawrev-2344	366	40	transaction	transaction	NOUN
inlawrev-2344	366	41	occurs	occur	VERB
inlawrev-2344	366	42	in	in	ADP
inlawrev-2344	366	43	the	the	DET
inlawrev-2344	366	44	middle	middle	NOUN
inlawrev-2344	366	45	of	of	ADP
inlawrev-2344	366	46	the	the	DET
inlawrev-2344	366	47	taxable	taxable	ADJ
inlawrev-2344	366	48	year.^	year.^	NOUN
inlawrev-2344	366	49	°	°	PROPN
inlawrev-2344	366	50	°	°	SCONJ
inlawrev-2344	366	51	the	the	DET
inlawrev-2344	366	52	tax	tax	NOUN
inlawrev-2344	366	53	allocable	allocable	ADJ
inlawrev-2344	366	54	to	to	ADP
inlawrev-2344	366	55	that	that	DET
inlawrev-2344	366	56	part	part	NOUN
inlawrev-2344	366	57	of	of	ADP
inlawrev-2344	366	58	the	the	DET
inlawrev-2344	366	59	year	year	NOUN
inlawrev-2344	366	60	ending	end	VERB
inlawrev-2344	366	61	on	on	ADP
inlawrev-2344	366	62	the	the	DET
inlawrev-2344	366	63	day	day	NOUN
inlawrev-2344	366	64	before	before	SCONJ
inlawrev-2344	366	65	the	the	DET
inlawrev-2344	366	66	sale	sale	NOUN
inlawrev-2344	366	67	is	be	AUX
inlawrev-2344	366	68	treated	treat	VERB
inlawrev-2344	366	69	as	as	SCONJ
inlawrev-2344	366	70	imposed	impose	VERB
inlawrev-2344	366	71	upon	upon	SCONJ
inlawrev-2344	366	72	the	the	DET
inlawrev-2344	366	73	seller	seller	NOUN
inlawrev-2344	366	74	,	,	PUNCT
inlawrev-2344	366	75	whereas	whereas	SCONJ
inlawrev-2344	366	76	the	the	DET
inlawrev-2344	366	77	tax	tax	NOUN
inlawrev-2344	366	78	allocable	allocable	ADJ
inlawrev-2344	366	79	to	to	ADP
inlawrev-2344	366	80	the	the	DET
inlawrev-2344	366	81	part	part	NOUN
inlawrev-2344	366	82	of	of	ADP
inlawrev-2344	366	83	the	the	DET
inlawrev-2344	366	84	year	year	NOUN
inlawrev-2344	366	85	beginning	begin	VERB
inlawrev-2344	366	86	on	on	ADP
inlawrev-2344	366	87	the	the	DET
inlawrev-2344	366	88	date	date	NOUN
inlawrev-2344	366	89	of	of	ADP
inlawrev-2344	366	90	sale	sale	NOUN
inlawrev-2344	366	91	is	be	AUX
inlawrev-2344	366	92	treated	treat	VERB
inlawrev-2344	366	93	as	as	SCONJ
inlawrev-2344	366	94	imposed	impose	VERB
inlawrev-2344	366	95	upon	upon	SCONJ
inlawrev-2344	366	96	the	the	DET
inlawrev-2344	366	97	buyer	buyer	NOUN
inlawrev-2344	366	98	.	.	PUNCT
inlawrev-2344	367	1	this	this	DET
inlawrev-2344	367	2	provision	provision	NOUN
inlawrev-2344	367	3	does	do	AUX
inlawrev-2344	367	4	not	not	PART
inlawrev-2344	367	5	require	require	VERB
inlawrev-2344	367	6	an	an	DET
inlawrev-2344	367	7	actual	actual	ADJ
inlawrev-2344	367	8	proration	proration	NOUN
inlawrev-2344	367	9	insofar	insofar	ADV
inlawrev-2344	367	10	as	as	SCONJ
inlawrev-2344	367	11	the	the	DET
inlawrev-2344	367	12	payment	payment	NOUN
inlawrev-2344	367	13	of	of	ADP
inlawrev-2344	367	14	the	the	DET
inlawrev-2344	367	15	tax	tax	NOUN
inlawrev-2344	367	16	is	be	AUX
inlawrev-2344	367	17	concerned	concern	VERB
inlawrev-2344	367	18	.	.	PUNCT
inlawrev-2344	368	1	the	the	DET
inlawrev-2344	368	2	buyer	buyer	NOUN
inlawrev-2344	368	3	gets	get	VERB
inlawrev-2344	368	4	an	an	DET
inlawrev-2344	368	5	automatic	automatic	ADJ
inlawrev-2344	368	6	deduction	deduction	NOUN
inlawrev-2344	368	7	of	of	ADP
inlawrev-2344	368	8	the	the	DET
inlawrev-2344	368	9	tax	tax	NOUN
inlawrev-2344	368	10	allocable	allocable	ADJ
inlawrev-2344	368	11	to	to	ADP
inlawrev-2344	368	12	him	he	PRON
inlawrev-2344	368	13	,	,	PUNCT
inlawrev-2344	368	14	regardless	regardless	ADV
inlawrev-2344	368	15	of	of	ADP
inlawrev-2344	368	16	whether	whether	SCONJ
inlawrev-2344	368	17	he	he	PRON
inlawrev-2344	368	18	or	or	CCONJ
inlawrev-2344	368	19	the	the	DET
inlawrev-2344	368	20	seller	seller	NOUN
inlawrev-2344	368	21	paid	pay	VERB
inlawrev-2344	368	22	the	the	DET
inlawrev-2344	368	23	tax.^	tax.^	PROPN
inlawrev-2344	368	24	°	°	PROPN
inlawrev-2344	368	25	^	^	PUNCT
inlawrev-2344	368	26	construction	construction	NOUN
inlawrev-2344	368	27	of	of	ADP
inlawrev-2344	368	28	section	section	NOUN
inlawrev-2344	368	29	163^	163^	NOUN
inlawrev-2344	368	30	°	°	NOUN
inlawrev-2344	368	31	^	^	PUNCT
inlawrev-2344	368	32	has	have	AUX
inlawrev-2344	368	33	also	also	ADV
inlawrev-2344	368	34	been	be	AUX
inlawrev-2344	368	35	quite	quite	ADV
inlawrev-2344	368	36	restrictive	restrictive	ADJ
inlawrev-2344	368	37	.	.	PUNCT
inlawrev-2344	369	1	for	for	SCONJ
inlawrev-2344	369	2	interest	interest	NOUN
inlawrev-2344	369	3	to	to	PART
inlawrev-2344	369	4	be	be	AUX
inlawrev-2344	369	5	deductible	deductible	ADJ
inlawrev-2344	369	6	,	,	PUNCT
inlawrev-2344	369	7	three	three	NUM
inlawrev-2344	369	8	factors	factor	NOUN
inlawrev-2344	369	9	are	be	AUX
inlawrev-2344	369	10	essential	essential	ADJ
inlawrev-2344	369	11	:	:	PUNCT
inlawrev-2344	369	12	(	(	PUNCT
inlawrev-2344	369	13	1	1	X
inlawrev-2344	369	14	)	)	PUNCT
inlawrev-2344	369	15	in«^rev	in«^rev	PROPN
inlawrev-2344	369	16	.	.	PUNCT
inlawrev-2344	370	1	rul	rul	NOUN
inlawrev-2344	370	2	.	.	PUNCT
inlawrev-2344	371	1	75	75	NUM
inlawrev-2344	371	2	-	-	SYM
inlawrev-2344	371	3	301	301	NUM
inlawrev-2344	371	4	,	,	PUNCT
inlawrev-2344	371	5	1975	1975	NUM
inlawrev-2344	371	6	-	-	SYM
inlawrev-2344	371	7	2	2	NUM
inlawrev-2344	371	8	c.b	c.b	PROPN
inlawrev-2344	371	9	.	.	PROPN
inlawrev-2344	371	10	66	66	NUM
inlawrev-2344	371	11	.	.	PUNCT
inlawrev-2344	371	12	'	'	PUNCT
inlawrev-2344	372	1	*	*	PUNCT
inlawrev-2344	373	1	i	i	PRON
inlawrev-2344	373	2	d.	d.	PROPN
inlawrev-2344	373	3	"	"	PUNCT
inlawrev-2344	373	4	^rev	^rev	PROPN
inlawrev-2344	373	5	.	.	PUNCT
inlawrev-2344	373	6	rul	rul	NOUN
inlawrev-2344	373	7	.	.	PUNCT
inlawrev-2344	374	1	75	75	NUM
inlawrev-2344	374	2	-	-	SYM
inlawrev-2344	374	3	558	558	NUM
inlawrev-2344	374	4	,	,	PUNCT
inlawrev-2344	374	5	1975	1975	NUM
inlawrev-2344	374	6	-	-	SYM
inlawrev-2344	374	7	2	2	NUM
inlawrev-2344	374	8	c.b	c.b	PROPN
inlawrev-2344	374	9	.	.	PROPN
inlawrev-2344	374	10	67	67	NUM
inlawrev-2344	374	11	.	.	PUNCT
inlawrev-2344	375	1	"	"	PUNCT
inlawrev-2344	375	2	"	"	PUNCT
inlawrev-2344	375	3	rev	rev	PROPN
inlawrev-2344	375	4	.	.	PROPN
inlawrev-2344	375	5	rul	rul	NOUN
inlawrev-2344	375	6	.	.	PUNCT
inlawrev-2344	376	1	73	73	NUM
inlawrev-2344	376	2	-	-	SYM
inlawrev-2344	376	3	600	600	NUM
inlawrev-2344	376	4	,	,	PUNCT
inlawrev-2344	376	5	1973	1973	NUM
inlawrev-2344	376	6	-	-	SYM
inlawrev-2344	376	7	2	2	NUM
inlawrev-2344	376	8	c.b	c.b	PROPN
inlawrev-2344	376	9	.	.	PROPN
inlawrev-2344	376	10	47	47	NUM
inlawrev-2344	376	11	.	.	PUNCT
inlawrev-2344	377	1	»	»	X
inlawrev-2344	377	2	7d	7d	NUM
inlawrev-2344	377	3	at	at	ADP
inlawrev-2344	377	4	49	49	NUM
inlawrev-2344	377	5	.	.	PUNCT
inlawrev-2344	377	6	''	''	PUNCT
inlawrev-2344	378	1	i	i	PRON
inlawrev-2344	378	2	d.	d.	PROPN
inlawrev-2344	378	3	at	at	ADP
inlawrev-2344	378	4	48	48	NUM
inlawrev-2344	378	5	-	-	SYM
inlawrev-2344	378	6	49	49	NUM
inlawrev-2344	378	7	.	.	PUNCT
inlawrev-2344	379	1	«	«	PUNCT
inlawrev-2344	379	2	«	«	PUNCT
inlawrev-2344	379	3	rev	rev	X
inlawrev-2344	379	4	.	.	PROPN
inlawrev-2344	379	5	rul	rul	NOUN
inlawrev-2344	379	6	.	.	PUNCT
inlawrev-2344	380	1	75	75	NUM
inlawrev-2344	380	2	-	-	SYM
inlawrev-2344	380	3	558	558	NUM
inlawrev-2344	380	4	,	,	PUNCT
inlawrev-2344	380	5	1975	1975	NUM
inlawrev-2344	380	6	-	-	SYM
inlawrev-2344	380	7	2	2	NUM
inlawrev-2344	380	8	c.b	c.b	PROPN
inlawrev-2344	380	9	.	.	PROPN
inlawrev-2344	380	10	at	at	ADP
inlawrev-2344	380	11	68	68	NUM
inlawrev-2344	380	12	.	.	PUNCT
inlawrev-2344	381	1	^'"'i.r.c	^'"'i.r.c	PROPN
inlawrev-2344	381	2	.	.	PUNCT
inlawrev-2344	382	1	§	§	PROPN
inlawrev-2344	382	2	164(d	164(d	PROPN
inlawrev-2344	382	3	)	)	PUNCT
inlawrev-2344	382	4	.	.	PUNCT
inlawrev-2344	383	1	^"cramer	^"cramer	PROPN
inlawrev-2344	383	2	v.	v.	PROPN
inlawrev-2344	383	3	commissioner	commissioner	NOUN
inlawrev-2344	383	4	,	,	PUNCT
inlawrev-2344	383	5	55	55	NUM
inlawrev-2344	383	6	t.c	t.c	PROPN
inlawrev-2344	383	7	.	.	PROPN
inlawrev-2344	383	8	1125	1125	NUM
inlawrev-2344	383	9	,	,	PUNCT
inlawrev-2344	383	10	1131	1131	NUM
inlawrev-2344	383	11	(	(	PUNCT
inlawrev-2344	383	12	1971	1971	NUM
inlawrev-2344	383	13	)	)	PUNCT
inlawrev-2344	383	14	.	.	PUNCT
inlawrev-2344	384	1	"	"	PUNCT
inlawrev-2344	384	2	^see	^see	PRON
inlawrev-2344	384	3	note	note	VERB
inlawrev-2344	384	4	81	81	NUM
inlawrev-2344	384	5	supra	supra	NOUN
inlawrev-2344	384	6	.	.	PUNCT
inlawrev-2344	385	1	1979	1979	NUM
inlawrev-2344	385	2	]	]	PUNCT
inlawrev-2344	385	3	renters	renter	NOUN
inlawrev-2344	385	4	'	'	PART
inlawrev-2344	385	5	deduction	deduction	NOUN
inlawrev-2344	385	6	597	597	NUM
inlawrev-2344	385	7	debtedness	debtedness	NOUN
inlawrev-2344	385	8	,	,	PUNCT
inlawrev-2344	385	9	(	(	PUNCT
inlawrev-2344	385	10	2	2	X
inlawrev-2344	385	11	)	)	PUNCT
inlawrev-2344	385	12	interest	interest	NOUN
inlawrev-2344	385	13	on	on	ADP
inlawrev-2344	385	14	indebtedness	indebtedness	NOUN
inlawrev-2344	385	15	,	,	PUNCT
inlawrev-2344	385	16	and	and	CCONJ
inlawrev-2344	385	17	(	(	PUNCT
inlawrev-2344	385	18	3	3	X
inlawrev-2344	385	19	)	)	PUNCT
inlawrev-2344	385	20	the	the	DET
inlawrev-2344	385	21	payment	payment	NOUN
inlawrev-2344	385	22	or	or	CCONJ
inlawrev-2344	385	23	accrual	accrual	ADJ
inlawrev-2344	385	24	of	of	ADP
inlawrev-2344	385	25	interest	interest	NOUN
inlawrev-2344	385	26	within	within	ADP
inlawrev-2344	385	27	the	the	DET
inlawrev-2344	385	28	tax	tax	NOUN
inlawrev-2344	385	29	year/	year/	NUM
inlawrev-2344	385	30	°	°	NOUN
inlawrev-2344	385	31	^	^	PUNCT
inlawrev-2344	385	32	indebtedness	indebtedness	NOUN
inlawrev-2344	385	33	has	have	AUX
inlawrev-2344	385	34	been	be	AUX
inlawrev-2344	385	35	defined	define	VERB
inlawrev-2344	385	36	as	as	ADP
inlawrev-2344	385	37	"	"	PUNCT
inlawrev-2344	385	38	something	something	PRON
inlawrev-2344	385	39	owed	owe	VERB
inlawrev-2344	385	40	in	in	ADP
inlawrev-2344	385	41	money	money	NOUN
inlawrev-2344	385	42	which	which	DET
inlawrev-2344	385	43	one	one	NOUN
inlawrev-2344	385	44	is	be	AUX
inlawrev-2344	385	45	unconditionally	unconditionally	ADV
inlawrev-2344	385	46	obligated	obligate	VERB
inlawrev-2344	385	47	or	or	CCONJ
inlawrev-2344	385	48	bound	bind	VERB
inlawrev-2344	385	49	to	to	PART
inlawrev-2344	385	50	pay	pay	VERB
inlawrev-2344	385	51	,	,	PUNCT
inlawrev-2344	385	52	the	the	DET
inlawrev-2344	385	53	payment	payment	NOUN
inlawrev-2344	385	54	of	of	ADP
inlawrev-2344	385	55	which	which	PRON
inlawrev-2344	385	56	is	be	AUX
inlawrev-2344	385	57	enforceable	enforceable	ADJ
inlawrev-2344	385	58	.	.	PUNCT
inlawrev-2344	386	1	"^"^	"^"^	NOUN
inlawrev-2344	386	2	furthermore	furthermore	ADV
inlawrev-2344	386	3	,	,	PUNCT
inlawrev-2344	386	4	the	the	DET
inlawrev-2344	386	5	interest	interest	NOUN
inlawrev-2344	386	6	must	must	AUX
inlawrev-2344	386	7	be	be	AUX
inlawrev-2344	386	8	specifically	specifically	ADV
inlawrev-2344	386	9	and	and	CCONJ
inlawrev-2344	386	10	separately	separately	ADV
inlawrev-2344	386	11	stated	state	VERB
inlawrev-2344	386	12	.	.	PUNCT
inlawrev-2344	387	1	one	one	NUM
inlawrev-2344	387	2	court	court	NOUN
inlawrev-2344	387	3	refused	refuse	VERB
inlawrev-2344	387	4	to	to	PART
inlawrev-2344	387	5	imply	imply	VERB
inlawrev-2344	387	6	an	an	DET
inlawrev-2344	387	7	obligation	obligation	NOUN
inlawrev-2344	387	8	to	to	PART
inlawrev-2344	387	9	pay	pay	VERB
inlawrev-2344	387	10	interest	interest	NOUN
inlawrev-2344	387	11	from	from	ADP
inlawrev-2344	387	12	an	an	DET
inlawrev-2344	387	13	agreement	agreement	NOUN
inlawrev-2344	387	14	merely	merely	ADV
inlawrev-2344	387	15	to	to	PART
inlawrev-2344	387	16	pay	pay	VERB
inlawrev-2344	387	17	an	an	DET
inlawrev-2344	387	18	agreed	agree	VERB
inlawrev-2344	387	19	price	price	NOUN
inlawrev-2344	387	20	in	in	ADP
inlawrev-2344	387	21	installments	installment	NOUN
inlawrev-2344	387	22	due	due	ADJ
inlawrev-2344	387	23	at	at	ADP
inlawrev-2344	387	24	a	a	DET
inlawrev-2344	387	25	future	future	ADJ
inlawrev-2344	387	26	date.^	date.^	NOUN
inlawrev-2344	387	27	°	°	NOUN
inlawrev-2344	387	28	^	^	PUNCT
inlawrev-2344	387	29	from	from	ADP
inlawrev-2344	387	30	the	the	DET
inlawrev-2344	387	31	foregoing	forego	VERB
inlawrev-2344	387	32	discussion	discussion	NOUN
inlawrev-2344	387	33	it	it	PRON
inlawrev-2344	387	34	can	can	AUX
inlawrev-2344	387	35	be	be	AUX
inlawrev-2344	387	36	concluded	conclude	VERB
inlawrev-2344	387	37	that	that	SCONJ
inlawrev-2344	387	38	in	in	ADP
inlawrev-2344	387	39	order	order	NOUN
inlawrev-2344	387	40	for	for	SCONJ
inlawrev-2344	387	41	tax	tax	NOUN
inlawrev-2344	387	42	on	on	ADP
inlawrev-2344	387	43	real	real	ADJ
inlawrev-2344	387	44	property	property	NOUN
inlawrev-2344	387	45	to	to	PART
inlawrev-2344	387	46	be	be	AUX
inlawrev-2344	387	47	deductible	deductible	ADJ
inlawrev-2344	387	48	it	it	PRON
inlawrev-2344	387	49	must	must	AUX
inlawrev-2344	387	50	be	be	AUX
inlawrev-2344	387	51	:	:	PUNCT
inlawrev-2344	387	52	(	(	PUNCT
inlawrev-2344	387	53	1	1	X
inlawrev-2344	387	54	)	)	PUNCT
inlawrev-2344	387	55	imposed	impose	VERB
inlawrev-2344	387	56	on	on	ADP
inlawrev-2344	387	57	the	the	DET
inlawrev-2344	387	58	property	property	NOUN
inlawrev-2344	387	59	at	at	ADP
inlawrev-2344	387	60	issue	issue	NOUN
inlawrev-2344	387	61	,	,	PUNCT
inlawrev-2344	387	62	and	and	CCONJ
inlawrev-2344	387	63	(	(	PUNCT
inlawrev-2344	387	64	2	2	X
inlawrev-2344	387	65	)	)	PUNCT
inlawrev-2344	387	66	imposed	impose	VERB
inlawrev-2344	387	67	on	on	ADP
inlawrev-2344	387	68	the	the	DET
inlawrev-2344	387	69	legal	legal	ADJ
inlawrev-2344	387	70	owner	owner	NOUN
inlawrev-2344	387	71	.	.	PUNCT
inlawrev-2344	388	1	in	in	ADP
inlawrev-2344	388	2	addition	addition	NOUN
inlawrev-2344	388	3	,	,	PUNCT
inlawrev-2344	388	4	deductible	deductible	ADJ
inlawrev-2344	388	5	interest	interest	NOUN
inlawrev-2344	388	6	apparently	apparently	ADV
inlawrev-2344	388	7	must	must	AUX
inlawrev-2344	388	8	be	be	AUX
inlawrev-2344	388	9	on	on	ADP
inlawrev-2344	388	10	an	an	DET
inlawrev-2344	388	11	actual	actual	ADJ
inlawrev-2344	388	12	indebtedness	indebtedness	NOUN
inlawrev-2344	388	13	owed	owe	VERB
inlawrev-2344	388	14	by	by	ADP
inlawrev-2344	388	15	the	the	DET
inlawrev-2344	388	16	person	person	NOUN
inlawrev-2344	388	17	taking	take	VERB
inlawrev-2344	388	18	the	the	DET
inlawrev-2344	388	19	deduction	deduction	NOUN
inlawrev-2344	388	20	.	.	PUNCT
inlawrev-2344	389	1	in	in	ADP
inlawrev-2344	389	2	some	some	DET
inlawrev-2344	389	3	instances	instance	NOUN
inlawrev-2344	389	4	,	,	PUNCT
inlawrev-2344	389	5	however	however	ADV
inlawrev-2344	389	6	,	,	PUNCT
inlawrev-2344	389	7	these	these	DET
inlawrev-2344	389	8	requirements	requirement	NOUN
inlawrev-2344	389	9	have	have	AUX
inlawrev-2344	389	10	been	be	AUX
inlawrev-2344	389	11	waived	waive	VERB
inlawrev-2344	389	12	,	,	PUNCT
inlawrev-2344	389	13	either	either	CCONJ
inlawrev-2344	389	14	by	by	ADP
inlawrev-2344	389	15	statute	statute	NOUN
inlawrev-2344	389	16	or	or	CCONJ
inlawrev-2344	389	17	by	by	ADP
inlawrev-2344	389	18	court	court	NOUN
inlawrev-2344	389	19	decisions	decision	NOUN
inlawrev-2344	389	20	.	.	PUNCT
inlawrev-2344	390	1	in	in	ADP
inlawrev-2344	390	2	offutt	offutt	PROPN
inlawrev-2344	390	3	housing	housing	PROPN
inlawrev-2344	390	4	co.	co.	PROPN
inlawrev-2344	390	5	v.	v.	ADP
inlawrev-2344	390	6	county	county	PROPN
inlawrev-2344	390	7	of	of	ADP
inlawrev-2344	390	8	sarpy,^^	sarpy,^^	NOUN
inlawrev-2344	390	9	the	the	DET
inlawrev-2344	390	10	supreme	supreme	PROPN
inlawrev-2344	390	11	court	court	PROPN
inlawrev-2344	390	12	held	hold	VERB
inlawrev-2344	390	13	that	that	SCONJ
inlawrev-2344	390	14	a	a	DET
inlawrev-2344	390	15	lessee	lessee	NOUN
inlawrev-2344	390	16	was	be	AUX
inlawrev-2344	390	17	subject	subject	ADJ
inlawrev-2344	390	18	to	to	ADP
inlawrev-2344	390	19	state	state	NOUN
inlawrev-2344	390	20	property	property	NOUN
inlawrev-2344	390	21	taxes	taxis	NOUN
inlawrev-2344	390	22	on	on	ADP
inlawrev-2344	390	23	improvements	improvement	NOUN
inlawrev-2344	390	24	erected	erect	VERB
inlawrev-2344	390	25	by	by	ADP
inlawrev-2344	390	26	the	the	DET
inlawrev-2344	390	27	lessee	lessee	NOUN
inlawrev-2344	390	28	on	on	ADP
inlawrev-2344	390	29	land	land	NOUN
inlawrev-2344	390	30	leased	lease	VERB
inlawrev-2344	390	31	from	from	ADP
inlawrev-2344	390	32	the	the	DET
inlawrev-2344	390	33	federal	federal	ADJ
inlawrev-2344	390	34	government.^	government.^	NOUN
inlawrev-2344	390	35	"	"	PUNCT
inlawrev-2344	390	36	'	'	PUNCT
inlawrev-2344	390	37	this	this	DET
inlawrev-2344	390	38	decision	decision	NOUN
inlawrev-2344	390	39	has	have	AUX
inlawrev-2344	390	40	not	not	PART
inlawrev-2344	390	41	been	be	AUX
inlawrev-2344	390	42	broadly	broadly	ADV
inlawrev-2344	390	43	applied	apply	VERB
inlawrev-2344	390	44	due	due	ADP
inlawrev-2344	390	45	to	to	ADP
inlawrev-2344	390	46	the	the	DET
inlawrev-2344	390	47	very	very	ADV
inlawrev-2344	390	48	particular	particular	ADJ
inlawrev-2344	390	49	and	and	CCONJ
inlawrev-2344	390	50	atypical	atypical	ADJ
inlawrev-2344	390	51	facts	fact	NOUN
inlawrev-2344	390	52	giving	give	VERB
inlawrev-2344	390	53	rise	rise	NOUN
inlawrev-2344	390	54	to	to	ADP
inlawrev-2344	390	55	the	the	DET
inlawrev-2344	390	56	ligitation	ligitation	NOUN
inlawrev-2344	390	57	:	:	PUNCT
inlawrev-2344	390	58	the	the	DET
inlawrev-2344	390	59	improvements	improvement	NOUN
inlawrev-2344	390	60	had	have	VERB
inlawrev-2344	390	61	a	a	DET
inlawrev-2344	390	62	useful	useful	ADJ
inlawrev-2344	390	63	life	life	NOUN
inlawrev-2344	390	64	of	of	ADP
inlawrev-2344	390	65	thirty	thirty	NUM
inlawrev-2344	390	66	-	-	PUNCT
inlawrev-2344	390	67	five	five	NUM
inlawrev-2344	390	68	years	year	NOUN
inlawrev-2344	390	69	while	while	SCONJ
inlawrev-2344	390	70	the	the	DET
inlawrev-2344	390	71	lease	lease	NOUN
inlawrev-2344	390	72	ran	run	VERB
inlawrev-2344	390	73	for	for	ADP
inlawrev-2344	390	74	seventy	seventy	NUM
inlawrev-2344	390	75	-	-	PUNCT
inlawrev-2344	390	76	five	five	NUM
inlawrev-2344	390	77	years	year	NOUN
inlawrev-2344	390	78	,	,	PUNCT
inlawrev-2344	390	79	the	the	DET
inlawrev-2344	390	80	lessee	lessee	NOUN
inlawrev-2344	390	81	paid	pay	VERB
inlawrev-2344	390	82	only	only	ADV
inlawrev-2344	390	83	nominal	nominal	ADJ
inlawrev-2344	390	84	rent	rent	NOUN
inlawrev-2344	390	85	for	for	ADP
inlawrev-2344	390	86	the	the	DET
inlawrev-2344	390	87	land	land	NOUN
inlawrev-2344	390	88	,	,	PUNCT
inlawrev-2344	390	89	and	and	CCONJ
inlawrev-2344	390	90	the	the	DET
inlawrev-2344	390	91	lessee	lessee	NOUN
inlawrev-2344	390	92	was	be	AUX
inlawrev-2344	390	93	required	require	VERB
inlawrev-2344	390	94	by	by	ADP
inlawrev-2344	390	95	the	the	DET
inlawrev-2344	390	96	terms	term	NOUN
inlawrev-2344	390	97	of	of	ADP
inlawrev-2344	390	98	the	the	DET
inlawrev-2344	390	99	lease	lease	NOUN
inlawrev-2344	390	100	to	to	PART
inlawrev-2344	390	101	pay	pay	VERB
inlawrev-2344	390	102	all	all	DET
inlawrev-2344	390	103	state	state	NOUN
inlawrev-2344	390	104	and	and	CCONJ
inlawrev-2344	390	105	local	local	ADJ
inlawrev-2344	390	106	property	property	NOUN
inlawrev-2344	390	107	taxes	taxis	NOUN
inlawrev-2344	390	108	.	.	PUNCT
inlawrev-2344	391	1	the	the	DET
inlawrev-2344	391	2	court	court	NOUN
inlawrev-2344	391	3	held	hold	VERB
inlawrev-2344	391	4	that	that	SCONJ
inlawrev-2344	391	5	,	,	PUNCT
inlawrev-2344	391	6	although	although	SCONJ
inlawrev-2344	391	7	the	the	DET
inlawrev-2344	391	8	government	government	NOUN
inlawrev-2344	391	9	had	have	VERB
inlawrev-2344	391	10	title	title	NOUN
inlawrev-2344	391	11	to	to	ADP
inlawrev-2344	391	12	the	the	DET
inlawrev-2344	391	13	land	land	NOUN
inlawrev-2344	391	14	,	,	PUNCT
inlawrev-2344	391	15	it	it	PRON
inlawrev-2344	391	16	was	be	AUX
inlawrev-2344	391	17	only	only	ADV
inlawrev-2344	391	18	a	a	DET
inlawrev-2344	391	19	''	''	PUNCT
inlawrev-2344	391	20	paper	paper	NOUN
inlawrev-2344	391	21	title	title	NOUN
inlawrev-2344	391	22	"	"	PUNCT
inlawrev-2344	391	23	and	and	CCONJ
inlawrev-2344	391	24	lessee	lessee	PROPN
inlawrev-2344	391	25	's	's	PART
inlawrev-2344	391	26	interest	interest	NOUN
inlawrev-2344	391	27	in	in	ADP
inlawrev-2344	391	28	the	the	DET
inlawrev-2344	391	29	improvements	improvement	NOUN
inlawrev-2344	391	30	encompassed	encompass	VERB
inlawrev-2344	391	31	the	the	DET
inlawrev-2344	391	32	entire	entire	ADJ
inlawrev-2344	391	33	worth	worth	NOUN
inlawrev-2344	391	34	of	of	ADP
inlawrev-2344	391	35	the	the	DET
inlawrev-2344	391	36	improvements.^	improvements.^	NOUN
inlawrev-2344	391	37	"	"	PUNCT
inlawrev-2344	391	38	*	*	PUNCT
inlawrev-2344	391	39	by	by	ADP
inlawrev-2344	391	40	implication	implication	NOUN
inlawrev-2344	391	41	the	the	DET
inlawrev-2344	391	42	decision	decision	NOUN
inlawrev-2344	391	43	entitles	entitle	VERB
inlawrev-2344	391	44	the	the	DET
inlawrev-2344	391	45	lessee	lessee	NOUN
inlawrev-2344	391	46	upon	upon	SCONJ
inlawrev-2344	391	47	whom	whom	PRON
inlawrev-2344	391	48	the	the	DET
inlawrev-2344	391	49	property	property	NOUN
inlawrev-2344	391	50	taxes	taxis	NOUN
inlawrev-2344	391	51	are	be	AUX
inlawrev-2344	391	52	imposed	impose	VERB
inlawrev-2344	391	53	to	to	PART
inlawrev-2344	391	54	deduct	deduct	VERB
inlawrev-2344	391	55	the	the	DET
inlawrev-2344	391	56	amount	amount	NOUN
inlawrev-2344	391	57	of	of	ADP
inlawrev-2344	391	58	taxes	taxis	NOUN
inlawrev-2344	391	59	paid	pay	VERB
inlawrev-2344	391	60	from	from	ADP
inlawrev-2344	391	61	income	income	NOUN
inlawrev-2344	391	62	.	.	PUNCT
inlawrev-2344	392	1	the	the	DET
inlawrev-2344	392	2	internal	internal	ADJ
inlawrev-2344	392	3	revenue	revenue	NOUN
inlawrev-2344	392	4	service	service	NOUN
inlawrev-2344	392	5	,	,	PUNCT
inlawrev-2344	392	6	however	however	ADV
inlawrev-2344	392	7	,	,	PUNCT
inlawrev-2344	392	8	has	have	AUX
inlawrev-2344	392	9	carefully	carefully	ADV
inlawrev-2344	392	10	limited	limit	VERB
inlawrev-2344	392	11	the	the	DET
inlawrev-2344	392	12	offutt	offutt	PROPN
inlawrev-2344	392	13	precedent	precedent	NOUN
inlawrev-2344	392	14	to	to	PART
inlawrev-2344	392	15	permit	permit	VERB
inlawrev-2344	392	16	deduction	deduction	NOUN
inlawrev-2344	392	17	of	of	ADP
inlawrev-2344	392	18	property	property	NOUN
inlawrev-2344	392	19	taxes	taxis	NOUN
inlawrev-2344	392	20	paid	pay	VERB
inlawrev-2344	392	21	by	by	ADP
inlawrev-2344	392	22	the	the	DET
inlawrev-2344	392	23	lessee	lessee	NOUN
inlawrev-2344	392	24	only	only	ADV
inlawrev-2344	392	25	in	in	ADP
inlawrev-2344	392	26	cases	case	NOUN
inlawrev-2344	392	27	in	in	ADP
inlawrev-2344	392	28	which	which	PRON
inlawrev-2344	392	29	the	the	DET
inlawrev-2344	392	30	lessee	lessee	NOUN
inlawrev-2344	392	31	is	be	AUX
inlawrev-2344	392	32	entitled	entitle	VERB
inlawrev-2344	392	33	to	to	ADP
inlawrev-2344	392	34	the	the	DET
inlawrev-2344	392	35	sole	sole	ADJ
inlawrev-2344	392	36	enjoyment	enjoyment	NOUN
inlawrev-2344	392	37	of	of	ADP
inlawrev-2344	392	38	the	the	DET
inlawrev-2344	392	39	entire	entire	ADJ
inlawrev-2344	392	40	interest	interest	NOUN
inlawrev-2344	392	41	in	in	ADP
inlawrev-2344	392	42	the	the	DET
inlawrev-2344	392	43	improvements.^	improvements.^	NOUN
inlawrev-2344	392	44	"	"	PUNCT
inlawrev-2344	392	45	®	®	NOUN
inlawrev-2344	392	46	^"^tomlinson	^"^tomlinson	PROPN
inlawrev-2344	392	47	v.	v.	PROPN
inlawrev-2344	392	48	1661	1661	NUM
inlawrev-2344	392	49	corp	corp	PROPN
inlawrev-2344	392	50	.	.	PROPN
inlawrev-2344	392	51	,	,	PUNCT
inlawrev-2344	392	52	377	377	NUM
inlawrev-2344	392	53	f.2d	f.2d	NOUN
inlawrev-2344	392	54	291	291	NUM
inlawrev-2344	392	55	,	,	PUNCT
inlawrev-2344	392	56	295	295	NUM
inlawrev-2344	392	57	(	(	PUNCT
inlawrev-2344	392	58	5th	5th	ADJ
inlawrev-2344	392	59	cir	cir	NOUN
inlawrev-2344	392	60	.	.	PROPN
inlawrev-2344	392	61	1967	1967	NUM
inlawrev-2344	392	62	)	)	PUNCT
inlawrev-2344	392	63	;	;	PUNCT
inlawrev-2344	392	64	accord	accord	NOUN
inlawrev-2344	392	65	.	.	PUNCT
inlawrev-2344	393	1	united	united	PROPN
inlawrev-2344	393	2	states	states	PROPN
inlawrev-2344	393	3	v.	v.	ADP
inlawrev-2344	393	4	norton	norton	PROPN
inlawrev-2344	393	5	,	,	PUNCT
inlawrev-2344	393	6	250	250	NUM
inlawrev-2344	393	7	f.2d	f.2d	NUM
inlawrev-2344	393	8	902	902	NUM
inlawrev-2344	393	9	,	,	PUNCT
inlawrev-2344	393	10	905	905	NUM
inlawrev-2344	393	11	(	(	PUNCT
inlawrev-2344	393	12	5th	5th	ADJ
inlawrev-2344	393	13	cir	cir	NOUN
inlawrev-2344	393	14	.	.	PROPN
inlawrev-2344	393	15	1958	1958	NUM
inlawrev-2344	393	16	)	)	PUNCT
inlawrev-2344	393	17	.	.	PUNCT
inlawrev-2344	393	18	'	'	PUNCT
inlawrev-2344	394	1	"	"	PUNCT
inlawrev-2344	394	2	^commissioner	^commissioner	PROPN
inlawrev-2344	394	3	v.	v.	ADP
inlawrev-2344	394	4	wilson	wilson	PROPN
inlawrev-2344	394	5	,	,	PUNCT
inlawrev-2344	394	6	163	163	NUM
inlawrev-2344	394	7	f.2d	f.2d	SYM
inlawrev-2344	394	8	680	680	NUM
inlawrev-2344	394	9	,	,	PUNCT
inlawrev-2344	394	10	682	682	NUM
inlawrev-2344	394	11	(	(	PUNCT
inlawrev-2344	394	12	9th	9th	ADJ
inlawrev-2344	394	13	cir	cir	NOUN
inlawrev-2344	394	14	.	.	PUNCT
inlawrev-2344	394	15	1947	1947	NUM
inlawrev-2344	394	16	)	)	PUNCT
inlawrev-2344	394	17	.	.	PUNCT
inlawrev-2344	395	1	'	'	PUNCT
inlawrev-2344	395	2	"	"	PUNCT
inlawrev-2344	395	3	'	'	PUNCT
inlawrev-2344	395	4	daniel	daniel	PROPN
inlawrev-2344	395	5	bros	bros	PROPN
inlawrev-2344	395	6	.	.	PROPN
inlawrev-2344	395	7	co.	co.	PROPN
inlawrev-2344	396	1	v.	v.	PROPN
inlawrev-2344	396	2	commissioner	commissioner	PROPN
inlawrev-2344	396	3	,	,	PUNCT
inlawrev-2344	396	4	28	28	NUM
inlawrev-2344	396	5	f.2d	f.2d	ADP
inlawrev-2344	396	6	761	761	NUM
inlawrev-2344	396	7	(	(	PUNCT
inlawrev-2344	396	8	5th	5th	ADJ
inlawrev-2344	396	9	cir	cir	NOUN
inlawrev-2344	396	10	.	.	PUNCT
inlawrev-2344	396	11	1928	1928	NUM
inlawrev-2344	396	12	)	)	PUNCT
inlawrev-2344	396	13	.	.	PUNCT
inlawrev-2344	397	1	'	'	PUNCT
inlawrev-2344	397	2	°	°	PRON
inlawrev-2344	397	3	«	«	PUNCT
inlawrev-2344	397	4	351	351	NUM
inlawrev-2344	397	5	u.s	u.s	PROPN
inlawrev-2344	397	6	.	.	PROPN
inlawrev-2344	397	7	253	253	NUM
inlawrev-2344	397	8	(	(	PUNCT
inlawrev-2344	397	9	1956	1956	NUM
inlawrev-2344	397	10	)	)	PUNCT
inlawrev-2344	397	11	.	.	PUNCT
inlawrev-2344	398	1	''	''	PUNCT
inlawrev-2344	398	2	ud	ud	INTJ
inlawrev-2344	398	3	.	.	PUNCT
inlawrev-2344	399	1	at	at	ADP
inlawrev-2344	399	2	262	262	NUM
inlawrev-2344	399	3	.	.	PUNCT
inlawrev-2344	400	1	"	"	PUNCT
inlawrev-2344	400	2	•yd	•yd	VERB
inlawrev-2344	400	3	at	at	ADP
inlawrev-2344	400	4	261	261	NUM
inlawrev-2344	400	5	-	-	SYM
inlawrev-2344	400	6	62	62	NUM
inlawrev-2344	400	7	.	.	PUNCT
inlawrev-2344	401	1	"	"	PUNCT
inlawrev-2344	401	2	•'see	•'see	PROPN
inlawrev-2344	401	3	,	,	PUNCT
inlawrev-2344	401	4	e.g	e.g	PROPN
inlawrev-2344	401	5	..	..	PUNCT
inlawrev-2344	401	6	rev	rev	PROPN
inlawrev-2344	401	7	.	.	PUNCT
inlawrev-2344	401	8	rul	rul	PROPN
inlawrev-2344	401	9	.	.	PUNCT
inlawrev-2344	402	1	62	62	NUM
inlawrev-2344	402	2	-	-	SYM
inlawrev-2344	402	3	177	177	NUM
inlawrev-2344	402	4	,	,	PUNCT
inlawrev-2344	402	5	1962	1962	NUM
inlawrev-2344	402	6	-	-	SYM
inlawrev-2344	402	7	2	2	NUM
inlawrev-2344	402	8	c.b	c.b	PROPN
inlawrev-2344	402	9	.	.	PROPN
inlawrev-2344	402	10	89	89	NUM
inlawrev-2344	402	11	.	.	PUNCT
inlawrev-2344	403	1	the	the	DET
inlawrev-2344	403	2	internal	internal	ADJ
inlawrev-2344	403	3	revenue	revenue	NOUN
inlawrev-2344	403	4	service	service	NOUN
inlawrev-2344	403	5	refused	refuse	VERB
inlawrev-2344	403	6	to	to	PART
inlawrev-2344	403	7	allow	allow	VERB
inlawrev-2344	403	8	a	a	DET
inlawrev-2344	403	9	deduction	deduction	NOUN
inlawrev-2344	403	10	for	for	ADP
inlawrev-2344	403	11	real	real	ADJ
inlawrev-2344	403	12	estate	estate	NOUN
inlawrev-2344	403	13	taxes	taxis	NOUN
inlawrev-2344	403	14	to	to	ADP
inlawrev-2344	403	15	a	a	DET
inlawrev-2344	403	16	corporation	corporation	NOUN
inlawrev-2344	403	17	that	that	PRON
inlawrev-2344	403	18	had	have	AUX
inlawrev-2344	403	19	leased	lease	VERB
inlawrev-2344	403	20	land	land	NOUN
inlawrev-2344	403	21	with	with	ADP
inlawrev-2344	403	22	an	an	DET
inlawrev-2344	403	23	existing	exist	VERB
inlawrev-2344	403	24	building	building	NOUN
inlawrev-2344	403	25	,	,	PUNCT
inlawrev-2344	403	26	the	the	DET
inlawrev-2344	403	27	useful	useful	ADJ
inlawrev-2344	403	28	life	life	NOUN
inlawrev-2344	403	29	of	of	ADP
inlawrev-2344	403	30	which	which	PRON
inlawrev-2344	403	31	was	be	AUX
inlawrev-2344	403	32	shorter	short	ADJ
inlawrev-2344	403	33	than	than	ADP
inlawrev-2344	403	34	the	the	DET
inlawrev-2344	403	35	term	term	NOUN
inlawrev-2344	403	36	of	of	ADP
inlawrev-2344	403	37	the	the	DET
inlawrev-2344	403	38	lease	lease	NOUN
inlawrev-2344	403	39	.	.	PUNCT
inlawrev-2344	404	1	the	the	DET
inlawrev-2344	404	2	ruling	ruling	NOUN
inlawrev-2344	404	3	stated	state	VERB
inlawrev-2344	404	4	that	that	SCONJ
inlawrev-2344	404	5	the	the	DET
inlawrev-2344	404	6	lessee	lessee	NOUN
inlawrev-2344	404	7	was	be	AUX
inlawrev-2344	404	8	not	not	PART
inlawrev-2344	404	9	entitled	entitle	VERB
inlawrev-2344	404	10	to	to	ADP
inlawrev-2344	404	11	the	the	DET
inlawrev-2344	404	12	sole	sole	ADJ
inlawrev-2344	404	13	enjoyment	enjoyment	NOUN
inlawrev-2344	404	14	of	of	ADP
inlawrev-2344	404	15	the	the	DET
inlawrev-2344	404	16	improvements	improvement	NOUN
inlawrev-2344	404	17	since	since	SCONJ
inlawrev-2344	404	18	the	the	DET
inlawrev-2344	404	19	lessor	lessor	NOUN
inlawrev-2344	404	20	received	receive	VERB
inlawrev-2344	404	21	a	a	DET
inlawrev-2344	404	22	substantial	substantial	ADJ
inlawrev-2344	404	23	benefit	benefit	NOUN
inlawrev-2344	404	24	in	in	ADP
inlawrev-2344	404	25	the	the	DET
inlawrev-2344	404	26	form	form	NOUN
inlawrev-2344	404	27	of	of	ADP
inlawrev-2344	404	28	rent	rent	NOUN
inlawrev-2344	404	29	.	.	PUNCT
inlawrev-2344	405	1	payment	payment	NOUN
inlawrev-2344	405	2	of	of	ADP
inlawrev-2344	405	3	taxes	taxis	NOUN
inlawrev-2344	405	4	by	by	ADP
inlawrev-2344	405	5	the	the	DET
inlawrev-2344	405	6	lessee	lessee	NOUN
inlawrev-2344	405	7	corporation	corporation	NOUN
inlawrev-2344	405	8	was	be	AUX
inlawrev-2344	405	9	deemed	deem	VERB
inlawrev-2344	405	10	to	to	PART
inlawrev-2344	405	11	be	be	AUX
inlawrev-2344	405	12	the	the	DET
inlawrev-2344	405	13	equivalent	equivalent	NOUN
inlawrev-2344	405	14	of	of	ADP
inlawrev-2344	405	15	rent	rent	NOUN
inlawrev-2344	405	16	.	.	PUNCT
inlawrev-2344	406	1	i	i	PRON
inlawrev-2344	406	2	d.	d.	PROPN
inlawrev-2344	406	3	598	598	NUM
inlawrev-2344	406	4	indiana	indiana	PROPN
inlawrev-2344	406	5	law	law	PROPN
inlawrev-2344	406	6	review	review	NOUN
inlawrev-2344	406	7	[	[	X
inlawrev-2344	406	8	vol	vol	NOUN
inlawrev-2344	406	9	.	.	PUNCT
inlawrev-2344	406	10	12:583	12:583	NOUN
inlawrev-2344	406	11	under	under	ADP
inlawrev-2344	406	12	the	the	DET
inlawrev-2344	406	13	code	code	NOUN
inlawrev-2344	406	14	,	,	PUNCT
inlawrev-2344	406	15	taxes	taxis	NOUN
inlawrev-2344	406	16	,	,	PUNCT
inlawrev-2344	406	17	interest	interest	NOUN
inlawrev-2344	406	18	,	,	PUNCT
inlawrev-2344	406	19	and	and	CCONJ
inlawrev-2344	406	20	depreciation	depreciation	NOUN
inlawrev-2344	406	21	deductible	deductible	ADJ
inlawrev-2344	406	22	by	by	ADP
inlawrev-2344	406	23	cooperative	cooperative	ADJ
inlawrev-2344	406	24	housing	housing	NOUN
inlawrev-2344	406	25	corporations	corporation	NOUN
inlawrev-2344	406	26	are	be	AUX
inlawrev-2344	406	27	passed	pass	VERB
inlawrev-2344	406	28	through	through	ADP
inlawrev-2344	406	29	to	to	ADP
inlawrev-2344	406	30	the	the	DET
inlawrev-2344	406	31	tenantshareholder	tenantshareholder	NOUN
inlawrev-2344	406	32	,	,	PUNCT
inlawrev-2344	406	33	each	each	PRON
inlawrev-2344	406	34	deducting	deduct	VERB
inlawrev-2344	406	35	his	his	PRON
inlawrev-2344	406	36	proportionate	proportionate	ADJ
inlawrev-2344	406	37	share	share	NOUN
inlawrev-2344	406	38	according	accord	VERB
inlawrev-2344	406	39	to	to	ADP
inlawrev-2344	406	40	the	the	DET
inlawrev-2344	406	41	number	number	NOUN
inlawrev-2344	406	42	of	of	ADP
inlawrev-2344	406	43	shares	share	NOUN
inlawrev-2344	406	44	he	he	PRON
inlawrev-2344	406	45	owns	own	VERB
inlawrev-2344	406	46	.	.	PUNCT
inlawrev-2344	407	1	"	"	PUNCT
inlawrev-2344	407	2	"	"	PUNCT
inlawrev-2344	407	3	if	if	SCONJ
inlawrev-2344	407	4	the	the	DET
inlawrev-2344	407	5	criteria	criterion	NOUN
inlawrev-2344	407	6	set	set	VERB
inlawrev-2344	407	7	out	out	ADP
inlawrev-2344	407	8	in	in	ADP
inlawrev-2344	407	9	offutt	offutt	PROPN
inlawrev-2344	407	10	are	be	AUX
inlawrev-2344	407	11	met	meet	VERB
inlawrev-2344	407	12	,	,	PUNCT
inlawrev-2344	407	13	these	these	DET
inlawrev-2344	407	14	deductions	deduction	NOUN
inlawrev-2344	407	15	may	may	AUX
inlawrev-2344	407	16	be	be	AUX
inlawrev-2344	407	17	taken	take	VERB
inlawrev-2344	407	18	even	even	ADV
inlawrev-2344	407	19	though	though	SCONJ
inlawrev-2344	407	20	the	the	DET
inlawrev-2344	407	21	corporation	corporation	NOUN
inlawrev-2344	407	22	leases	lease	VERB
inlawrev-2344	407	23	rather	rather	ADV
inlawrev-2344	407	24	than	than	ADP
inlawrev-2344	407	25	owns	own	VERB
inlawrev-2344	407	26	the	the	DET
inlawrev-2344	407	27	building	building	NOUN
inlawrev-2344	407	28	in	in	ADP
inlawrev-2344	407	29	which	which	PRON
inlawrev-2344	407	30	the	the	DET
inlawrev-2344	407	31	tenant	tenant	NOUN
inlawrev-2344	407	32	resides	reside	VERB
inlawrev-2344	407	33	.	.	PUNCT
inlawrev-2344	408	1	this	this	PRON
inlawrev-2344	408	2	was	be	AUX
inlawrev-2344	408	3	demonstrated	demonstrate	VERB
inlawrev-2344	408	4	by	by	ADP
inlawrev-2344	408	5	a	a	DET
inlawrev-2344	408	6	situation	situation	NOUN
inlawrev-2344	408	7	in	in	ADP
inlawrev-2344	408	8	which	which	PRON
inlawrev-2344	408	9	a	a	DET
inlawrev-2344	408	10	corporation	corporation	NOUN
inlawrev-2344	408	11	leased	lease	VERB
inlawrev-2344	408	12	land	land	NOUN
inlawrev-2344	408	13	and	and	CCONJ
inlawrev-2344	408	14	constructed	construct	VERB
inlawrev-2344	408	15	thereon	thereon	NOUN
inlawrev-2344	408	16	an	an	DET
inlawrev-2344	408	17	apartment	apartment	NOUN
inlawrev-2344	408	18	building	building	NOUN
inlawrev-2344	408	19	with	with	ADP
inlawrev-2344	408	20	an	an	DET
inlawrev-2344	408	21	estimated	estimate	VERB
inlawrev-2344	408	22	useful	useful	ADJ
inlawrev-2344	408	23	life	life	NOUN
inlawrev-2344	408	24	shorter	short	ADJ
inlawrev-2344	408	25	than	than	ADP
inlawrev-2344	408	26	the	the	DET
inlawrev-2344	408	27	term	term	NOUN
inlawrev-2344	408	28	of	of	ADP
inlawrev-2344	408	29	the	the	DET
inlawrev-2344	408	30	lease	lease	NOUN
inlawrev-2344	408	31	.	.	PUNCT
inlawrev-2344	409	1	"^	"^	VERB
inlawrev-2344	409	2	even	even	ADV
inlawrev-2344	409	3	though	though	SCONJ
inlawrev-2344	409	4	legal	legal	ADJ
inlawrev-2344	409	5	title	title	NOUN
inlawrev-2344	409	6	to	to	ADP
inlawrev-2344	409	7	the	the	DET
inlawrev-2344	409	8	building	building	NOUN
inlawrev-2344	409	9	was	be	AUX
inlawrev-2344	409	10	vested	vest	VERB
inlawrev-2344	409	11	in	in	ADP
inlawrev-2344	409	12	the	the	DET
inlawrev-2344	409	13	lessor	lessor	NOUN
inlawrev-2344	409	14	,	,	PUNCT
inlawrev-2344	410	1	real	real	ADJ
inlawrev-2344	410	2	estate	estate	NOUN
inlawrev-2344	410	3	taxes	taxis	NOUN
inlawrev-2344	410	4	paid	pay	VERB
inlawrev-2344	410	5	on	on	ADP
inlawrev-2344	410	6	the	the	DET
inlawrev-2344	410	7	building	building	NOUN
inlawrev-2344	410	8	and	and	CCONJ
inlawrev-2344	410	9	interest	interest	NOUN
inlawrev-2344	410	10	paid	pay	VERB
inlawrev-2344	410	11	to	to	PART
inlawrev-2344	410	12	finance	finance	VERB
inlawrev-2344	410	13	construction	construction	NOUN
inlawrev-2344	410	14	were	be	AUX
inlawrev-2344	410	15	deductible	deductible	ADJ
inlawrev-2344	410	16	to	to	ADP
inlawrev-2344	410	17	the	the	DET
inlawrev-2344	410	18	corporation	corporation	NOUN
inlawrev-2344	410	19	,	,	PUNCT
inlawrev-2344	410	20	and	and	CCONJ
inlawrev-2344	410	21	thus	thus	ADV
inlawrev-2344	410	22	also	also	ADV
inlawrev-2344	410	23	to	to	ADP
inlawrev-2344	410	24	the	the	DET
inlawrev-2344	410	25	tenant	tenant	NOUN
inlawrev-2344	410	26	-	-	PUNCT
inlawrev-2344	410	27	shareholder	shareholder	NOUN
inlawrev-2344	410	28	.	.	PUNCT
inlawrev-2344	411	1	"^	"^	PUNCT
inlawrev-2344	411	2	in	in	ADP
inlawrev-2344	411	3	other	other	ADJ
inlawrev-2344	411	4	instances	instance	NOUN
inlawrev-2344	411	5	the	the	DET
inlawrev-2344	411	6	possession	possession	NOUN
inlawrev-2344	411	7	of	of	ADP
inlawrev-2344	411	8	legal	legal	ADJ
inlawrev-2344	411	9	title	title	NOUN
inlawrev-2344	411	10	to	to	ADP
inlawrev-2344	411	11	the	the	DET
inlawrev-2344	411	12	property	property	NOUN
inlawrev-2344	411	13	has	have	AUX
inlawrev-2344	411	14	not	not	PART
inlawrev-2344	411	15	been	be	AUX
inlawrev-2344	411	16	a	a	DET
inlawrev-2344	411	17	prerequisite	prerequisite	NOUN
inlawrev-2344	411	18	to	to	ADP
inlawrev-2344	411	19	deduction	deduction	NOUN
inlawrev-2344	411	20	of	of	ADP
inlawrev-2344	411	21	property	property	NOUN
inlawrev-2344	411	22	taxes	taxis	NOUN
inlawrev-2344	411	23	.	.	PUNCT
inlawrev-2344	412	1	an	an	DET
inlawrev-2344	412	2	owner	owner	NOUN
inlawrev-2344	412	3	of	of	ADP
inlawrev-2344	412	4	a	a	DET
inlawrev-2344	412	5	beneficial	beneficial	ADJ
inlawrev-2344	412	6	interest	interest	NOUN
inlawrev-2344	412	7	may	may	AUX
inlawrev-2344	412	8	,	,	PUNCT
inlawrev-2344	412	9	in	in	ADP
inlawrev-2344	412	10	some	some	DET
inlawrev-2344	412	11	cases	case	NOUN
inlawrev-2344	412	12	,	,	PUNCT
inlawrev-2344	412	13	qualify	qualify	VERB
inlawrev-2344	412	14	for	for	ADP
inlawrev-2344	412	15	the	the	DET
inlawrev-2344	412	16	deduction	deduction	NOUN
inlawrev-2344	412	17	.	.	PUNCT
inlawrev-2344	413	1	in	in	ADP
inlawrev-2344	413	2	one	one	NUM
inlawrev-2344	413	3	case	case	NOUN
inlawrev-2344	413	4	,	,	PUNCT
inlawrev-2344	413	5	a	a	DET
inlawrev-2344	413	6	taxpayer	taxpayer	NOUN
inlawrev-2344	413	7	who	who	PRON
inlawrev-2344	413	8	conveyed	convey	VERB
inlawrev-2344	413	9	property	property	NOUN
inlawrev-2344	413	10	subject	subject	NOUN
inlawrev-2344	413	11	to	to	ADP
inlawrev-2344	413	12	a	a	DET
inlawrev-2344	413	13	reserved	reserved	ADJ
inlawrev-2344	413	14	term	term	NOUN
inlawrev-2344	413	15	of	of	ADP
inlawrev-2344	413	16	five	five	NUM
inlawrev-2344	413	17	years	year	NOUN
inlawrev-2344	413	18	for	for	ADP
inlawrev-2344	413	19	his	his	PRON
inlawrev-2344	413	20	own	own	ADJ
inlawrev-2344	413	21	use	use	NOUN
inlawrev-2344	413	22	and	and	CCONJ
inlawrev-2344	413	23	possession	possession	NOUN
inlawrev-2344	413	24	and	and	CCONJ
inlawrev-2344	413	25	also	also	ADV
inlawrev-2344	413	26	subject	subject	ADJ
inlawrev-2344	413	27	to	to	ADP
inlawrev-2344	413	28	an	an	DET
inlawrev-2344	413	29	agreement	agreement	NOUN
inlawrev-2344	413	30	that	that	PRON
inlawrev-2344	413	31	he	he	PRON
inlawrev-2344	413	32	would	would	AUX
inlawrev-2344	413	33	pay	pay	VERB
inlawrev-2344	413	34	the	the	DET
inlawrev-2344	413	35	taxes	taxis	NOUN
inlawrev-2344	413	36	during	during	ADP
inlawrev-2344	413	37	the	the	DET
inlawrev-2344	413	38	reserved	reserved	ADJ
inlawrev-2344	413	39	term	term	NOUN
inlawrev-2344	413	40	was	be	AUX
inlawrev-2344	413	41	allowed	allow	VERB
inlawrev-2344	413	42	to	to	PART
inlawrev-2344	413	43	deduct	deduct	VERB
inlawrev-2344	413	44	the	the	DET
inlawrev-2344	413	45	taxes	taxis	NOUN
inlawrev-2344	413	46	paid	pay	VERB
inlawrev-2344	413	47	.	.	PUNCT
inlawrev-2344	414	1	"^	"^	VERB
inlawrev-2344	414	2	the	the	DET
inlawrev-2344	414	3	tax	tax	NOUN
inlawrev-2344	414	4	court	court	NOUN
inlawrev-2344	414	5	has	have	AUX
inlawrev-2344	414	6	also	also	ADV
inlawrev-2344	414	7	allowed	allow	VERB
inlawrev-2344	414	8	beneficiaries	beneficiary	NOUN
inlawrev-2344	414	9	of	of	ADP
inlawrev-2344	414	10	trusts	trust	NOUN
inlawrev-2344	414	11	to	to	PART
inlawrev-2344	414	12	deduct	deduct	VERB
inlawrev-2344	414	13	property	property	NOUN
inlawrev-2344	414	14	taxes	taxis	NOUN
inlawrev-2344	414	15	assessed	assess	VERB
inlawrev-2344	414	16	to	to	ADP
inlawrev-2344	414	17	the	the	DET
inlawrev-2344	414	18	trustee	trustee	NOUN
inlawrev-2344	414	19	because	because	SCONJ
inlawrev-2344	414	20	payment	payment	NOUN
inlawrev-2344	414	21	by	by	ADP
inlawrev-2344	414	22	the	the	DET
inlawrev-2344	414	23	beneficiary	beneficiary	NOUN
inlawrev-2344	414	24	was	be	AUX
inlawrev-2344	414	25	necessary	necessary	ADJ
inlawrev-2344	414	26	to	to	PART
inlawrev-2344	414	27	protect	protect	VERB
inlawrev-2344	414	28	the	the	DET
inlawrev-2344	414	29	beneficial	beneficial	ADJ
inlawrev-2344	414	30	interest	interest	NOUN
inlawrev-2344	414	31	.	.	PUNCT
inlawrev-2344	415	1	"	"	PUNCT
inlawrev-2344	415	2	*	*	PUNCT
inlawrev-2344	415	3	the	the	DET
inlawrev-2344	415	4	foregoing	forego	VERB
inlawrev-2344	415	5	examples	example	NOUN
inlawrev-2344	415	6	are	be	AUX
inlawrev-2344	415	7	illustrative	illustrative	ADJ
inlawrev-2344	415	8	of	of	ADP
inlawrev-2344	415	9	two	two	NUM
inlawrev-2344	415	10	related	related	ADJ
inlawrev-2344	415	11	propositions	proposition	NOUN
inlawrev-2344	415	12	,	,	PUNCT
inlawrev-2344	415	13	either	either	PRON
inlawrev-2344	415	14	of	of	ADP
inlawrev-2344	415	15	which	which	PRON
inlawrev-2344	415	16	would	would	AUX
inlawrev-2344	415	17	provide	provide	VERB
inlawrev-2344	415	18	rational	rational	ADJ
inlawrev-2344	415	19	support	support	NOUN
inlawrev-2344	415	20	for	for	ADP
inlawrev-2344	415	21	the	the	DET
inlawrev-2344	415	22	proposal	proposal	NOUN
inlawrev-2344	415	23	that	that	SCONJ
inlawrev-2344	415	24	renters	renter	NOUN
inlawrev-2344	415	25	should	should	AUX
inlawrev-2344	415	26	be	be	AUX
inlawrev-2344	415	27	allowed	allow	VERB
inlawrev-2344	415	28	to	to	PART
inlawrev-2344	415	29	deduct	deduct	VERB
inlawrev-2344	415	30	interest	interest	NOUN
inlawrev-2344	415	31	and	and	CCONJ
inlawrev-2344	415	32	taxes	taxis	NOUN
inlawrev-2344	415	33	.	.	PUNCT
inlawrev-2344	416	1	the	the	DET
inlawrev-2344	416	2	first	first	ADJ
inlawrev-2344	416	3	proposition	proposition	NOUN
inlawrev-2344	416	4	is	be	AUX
inlawrev-2344	416	5	that	that	SCONJ
inlawrev-2344	416	6	in	in	ADP
inlawrev-2344	416	7	many	many	ADJ
inlawrev-2344	416	8	cases	case	NOUN
inlawrev-2344	416	9	the	the	DET
inlawrev-2344	416	10	entity	entity	NOUN
inlawrev-2344	416	11	against	against	ADP
inlawrev-2344	416	12	whom	whom	PRON
inlawrev-2344	416	13	taxes	taxis	NOUN
inlawrev-2344	416	14	are	be	AUX
inlawrev-2344	416	15	imposed	impose	VERB
inlawrev-2344	416	16	,	,	PUNCT
inlawrev-2344	416	17	or	or	CCONJ
inlawrev-2344	416	18	against	against	ADP
inlawrev-2344	416	19	whom	whom	PRON
inlawrev-2344	416	20	interest	interest	NOUN
inlawrev-2344	416	21	is	be	AUX
inlawrev-2344	416	22	charged	charge	VERB
inlawrev-2344	416	23	,	,	PUNCT
inlawrev-2344	416	24	is	be	AUX
inlawrev-2344	416	25	a	a	DET
inlawrev-2344	416	26	mere	mere	ADJ
inlawrev-2344	416	27	"	"	PUNCT
inlawrev-2344	416	28	"	"	PUNCT
inlawrev-2344	416	29	lr.c	lr.c	NOUN
inlawrev-2344	416	30	.	.	PUNCT
inlawrev-2344	417	1	§	§	PROPN
inlawrev-2344	417	2	216	216	NUM
inlawrev-2344	417	3	.	.	PUNCT
inlawrev-2344	418	1	"	"	PUNCT
inlawrev-2344	418	2	^rev	^rev	NUM
inlawrev-2344	418	3	.	.	PUNCT
inlawrev-2344	418	4	rul	rul	NOUN
inlawrev-2344	418	5	.	.	PUNCT
inlawrev-2344	419	1	62	62	NUM
inlawrev-2344	419	2	-	-	SYM
inlawrev-2344	419	3	178	178	NUM
inlawrev-2344	419	4	,	,	PUNCT
inlawrev-2344	419	5	1962	1962	NUM
inlawrev-2344	419	6	-	-	SYM
inlawrev-2344	419	7	2	2	NUM
inlawrev-2344	419	8	c.b	c.b	PROPN
inlawrev-2344	419	9	.	.	PROPN
inlawrev-2344	419	10	91	91	NUM
inlawrev-2344	419	11	.	.	PUNCT
inlawrev-2344	420	1	"	"	PUNCT
inlawrev-2344	420	2	^rev	^rev	NUM
inlawrev-2344	420	3	.	.	PUNCT
inlawrev-2344	420	4	rul	rul	NOUN
inlawrev-2344	420	5	.	.	PUNCT
inlawrev-2344	421	1	67	67	NUM
inlawrev-2344	421	2	-	-	SYM
inlawrev-2344	421	3	21	21	NUM
inlawrev-2344	421	4	,	,	PUNCT
inlawrev-2344	421	5	1967	1967	NUM
inlawrev-2344	421	6	-	-	SYM
inlawrev-2344	421	7	1	1	NUM
inlawrev-2344	421	8	c.b	c.b	PROPN
inlawrev-2344	421	9	.	.	PROPN
inlawrev-2344	421	10	45	45	NUM
inlawrev-2344	421	11	.	.	PUNCT
inlawrev-2344	422	1	"	"	PUNCT
inlawrev-2344	422	2	*	*	PUNCT
inlawrev-2344	422	3	estate	estate	NOUN
inlawrev-2344	422	4	of	of	ADP
inlawrev-2344	422	5	movius	movius	NOUN
inlawrev-2344	422	6	v.	v.	PROPN
inlawrev-2344	422	7	commissioner	commissioner	NOUN
inlawrev-2344	422	8	,	,	PUNCT
inlawrev-2344	422	9	22	22	NUM
inlawrev-2344	422	10	t.c	t.c	PROPN
inlawrev-2344	422	11	.	.	PROPN
inlawrev-2344	422	12	391	391	NUM
inlawrev-2344	422	13	(	(	PUNCT
inlawrev-2344	422	14	1954	1954	NUM
inlawrev-2344	422	15	)	)	PUNCT
inlawrev-2344	422	16	(	(	PUNCT
inlawrev-2344	422	17	holding	hold	VERB
inlawrev-2344	422	18	taxes	taxis	NOUN
inlawrev-2344	422	19	assessed	assess	VERB
inlawrev-2344	422	20	on	on	ADP
inlawrev-2344	422	21	properties	property	NOUN
inlawrev-2344	422	22	of	of	ADP
inlawrev-2344	422	23	the	the	DET
inlawrev-2344	422	24	estate	estate	NOUN
inlawrev-2344	422	25	and	and	CCONJ
inlawrev-2344	422	26	paid	pay	VERB
inlawrev-2344	422	27	by	by	ADP
inlawrev-2344	422	28	the	the	DET
inlawrev-2344	422	29	trustees	trustee	NOUN
inlawrev-2344	422	30	from	from	ADP
inlawrev-2344	422	31	funds	fund	NOUN
inlawrev-2344	422	32	designated	designate	VERB
inlawrev-2344	422	33	by	by	ADP
inlawrev-2344	422	34	the	the	DET
inlawrev-2344	422	35	beneficiaries	beneficiary	NOUN
inlawrev-2344	422	36	for	for	ADP
inlawrev-2344	422	37	that	that	DET
inlawrev-2344	422	38	purpose	purpose	NOUN
inlawrev-2344	422	39	to	to	PART
inlawrev-2344	422	40	be	be	AUX
inlawrev-2344	422	41	the	the	DET
inlawrev-2344	422	42	equivalent	equivalent	NOUN
inlawrev-2344	422	43	of	of	ADP
inlawrev-2344	422	44	payment	payment	NOUN
inlawrev-2344	422	45	by	by	ADP
inlawrev-2344	422	46	the	the	DET
inlawrev-2344	422	47	beneficiaries	beneficiary	NOUN
inlawrev-2344	422	48	)	)	PUNCT
inlawrev-2344	422	49	;	;	PUNCT
inlawrev-2344	422	50	horsford	horsford	PROPN
inlawrev-2344	422	51	v.	v.	PROPN
inlawrev-2344	422	52	commissioner	commissioner	PROPN
inlawrev-2344	422	53	,	,	PUNCT
inlawrev-2344	422	54	2	2	NUM
inlawrev-2344	422	55	t.c	t.c	PROPN
inlawrev-2344	422	56	.	.	PROPN
inlawrev-2344	422	57	826	826	NUM
inlawrev-2344	422	58	(	(	PUNCT
inlawrev-2344	422	59	1943	1943	NUM
inlawrev-2344	422	60	)	)	PUNCT
inlawrev-2344	422	61	(	(	PUNCT
inlawrev-2344	422	62	determining	determine	VERB
inlawrev-2344	422	63	that	that	SCONJ
inlawrev-2344	422	64	taxpayer	taxpayer	NOUN
inlawrev-2344	422	65	holding	hold	VERB
inlawrev-2344	422	66	property	property	NOUN
inlawrev-2344	422	67	in	in	ADP
inlawrev-2344	422	68	trust	trust	NOUN
inlawrev-2344	422	69	was	be	AUX
inlawrev-2344	422	70	required	require	VERB
inlawrev-2344	422	71	by	by	ADP
inlawrev-2344	422	72	the	the	DET
inlawrev-2344	422	73	will	will	NOUN
inlawrev-2344	422	74	to	to	PART
inlawrev-2344	422	75	pay	pay	VERB
inlawrev-2344	422	76	all	all	DET
inlawrev-2344	422	77	taxes	taxis	NOUN
inlawrev-2344	422	78	even	even	ADV
inlawrev-2344	422	79	though	though	SCONJ
inlawrev-2344	422	80	taxes	taxis	NOUN
inlawrev-2344	422	81	were	be	AUX
inlawrev-2344	422	82	assessed	assess	VERB
inlawrev-2344	422	83	to	to	ADP
inlawrev-2344	422	84	the	the	DET
inlawrev-2344	422	85	trustee	trustee	NOUN
inlawrev-2344	422	86	)	)	PUNCT
inlawrev-2344	422	87	;	;	PUNCT
inlawrev-2344	423	1	cf	cf	X
inlawrev-2344	423	2	.	.	PUNCT
inlawrev-2344	424	1	harrison	harrison	PROPN
inlawrev-2344	424	2	v.	v.	PROPN
inlawrev-2344	424	3	commissioner	commissioner	PROPN
inlawrev-2344	424	4	,	,	PUNCT
inlawrev-2344	424	5	17	17	NUM
inlawrev-2344	424	6	t.c	t.c	PROPN
inlawrev-2344	424	7	.	.	PROPN
inlawrev-2344	425	1	1350	1350	NUM
inlawrev-2344	425	2	(	(	PUNCT
inlawrev-2344	425	3	1952	1952	NUM
inlawrev-2344	425	4	)	)	PUNCT
inlawrev-2344	425	5	(	(	PUNCT
inlawrev-2344	425	6	holding	hold	VERB
inlawrev-2344	425	7	that	that	PRON
inlawrev-2344	425	8	in	in	ADP
inlawrev-2344	425	9	computing	compute	VERB
inlawrev-2344	425	10	gift	gift	NOUN
inlawrev-2344	425	11	tax	tax	NOUN
inlawrev-2344	425	12	,	,	PUNCT
inlawrev-2344	425	13	donor	donor	NOUN
inlawrev-2344	425	14	may	may	AUX
inlawrev-2344	425	15	exclude	exclude	VERB
inlawrev-2344	425	16	from	from	ADP
inlawrev-2344	425	17	the	the	DET
inlawrev-2344	425	18	value	value	NOUN
inlawrev-2344	425	19	of	of	ADP
inlawrev-2344	425	20	the	the	DET
inlawrev-2344	425	21	gift	gift	NOUN
inlawrev-2344	425	22	the	the	DET
inlawrev-2344	425	23	gift	gift	NOUN
inlawrev-2344	425	24	taxes	taxis	NOUN
inlawrev-2344	425	25	paid	pay	VERB
inlawrev-2344	425	26	by	by	ADP
inlawrev-2344	425	27	the	the	DET
inlawrev-2344	425	28	trustee	trustee	NOUN
inlawrev-2344	425	29	)	)	PUNCT
inlawrev-2344	425	30	;	;	PUNCT
inlawrev-2344	425	31	gruen	gruen	PROPN
inlawrev-2344	425	32	v.	v.	PROPN
inlawrev-2344	425	33	commissioner	commissioner	PROPN
inlawrev-2344	425	34	,	,	PUNCT
inlawrev-2344	425	35	1	1	NUM
inlawrev-2344	425	36	t.c	t.c	PROPN
inlawrev-2344	425	37	.	.	PROPN
inlawrev-2344	425	38	130	130	NUM
inlawrev-2344	425	39	(	(	PUNCT
inlawrev-2344	425	40	1942	1942	NUM
inlawrev-2344	425	41	)	)	PUNCT
inlawrev-2344	425	42	(	(	PUNCT
inlawrev-2344	425	43	holding	hold	VERB
inlawrev-2344	425	44	that	that	PRON
inlawrev-2344	425	45	because	because	SCONJ
inlawrev-2344	425	46	donor	donor	NOUN
inlawrev-2344	425	47	was	be	AUX
inlawrev-2344	425	48	insolvent	insolvent	ADJ
inlawrev-2344	425	49	at	at	ADP
inlawrev-2344	425	50	the	the	DET
inlawrev-2344	425	51	time	time	NOUN
inlawrev-2344	425	52	of	of	ADP
inlawrev-2344	425	53	the	the	DET
inlawrev-2344	425	54	transfer	transfer	NOUN
inlawrev-2344	425	55	and	and	CCONJ
inlawrev-2344	425	56	the	the	DET
inlawrev-2344	425	57	income	income	NOUN
inlawrev-2344	425	58	tax	tax	NOUN
inlawrev-2344	425	59	liability	liability	NOUN
inlawrev-2344	425	60	shifted	shift	VERB
inlawrev-2344	425	61	to	to	ADP
inlawrev-2344	425	62	the	the	DET
inlawrev-2344	425	63	donees	donee	NOUN
inlawrev-2344	425	64	,	,	PUNCT
inlawrev-2344	425	65	the	the	DET
inlawrev-2344	425	66	value	value	NOUN
inlawrev-2344	425	67	of	of	ADP
inlawrev-2344	425	68	the	the	DET
inlawrev-2344	425	69	gifts	gift	NOUN
inlawrev-2344	425	70	was	be	AUX
inlawrev-2344	425	71	decreased	decrease	VERB
inlawrev-2344	425	72	by	by	ADP
inlawrev-2344	425	73	the	the	DET
inlawrev-2344	425	74	income	income	NOUN
inlawrev-2344	425	75	tax	tax	NOUN
inlawrev-2344	425	76	paid	pay	VERB
inlawrev-2344	425	77	by	by	ADP
inlawrev-2344	425	78	donees	donee	NOUN
inlawrev-2344	425	79	as	as	ADP
inlawrev-2344	425	80	transferees	transferee	NOUN
inlawrev-2344	425	81	of	of	ADP
inlawrev-2344	425	82	the	the	DET
inlawrev-2344	425	83	donor	donor	NOUN
inlawrev-2344	425	84	)	)	PUNCT
inlawrev-2344	425	85	;	;	PUNCT
inlawrev-2344	425	86	rev	rev	PROPN
inlawrev-2344	425	87	.	.	PROPN
inlawrev-2344	426	1	rul	rul	NOUN
inlawrev-2344	426	2	.	.	PUNCT
inlawrev-2344	427	1	75	75	NUM
inlawrev-2344	427	2	-	-	SYM
inlawrev-2344	427	3	72	72	NUM
inlawrev-2344	427	4	,	,	PUNCT
inlawrev-2344	427	5	1975	1975	NUM
inlawrev-2344	427	6	-	-	SYM
inlawrev-2344	427	7	1	1	NUM
inlawrev-2344	427	8	c.b	c.b	PROPN
inlawrev-2344	427	9	.	.	PROPN
inlawrev-2344	427	10	310	310	NUM
inlawrev-2344	427	11	(	(	PUNCT
inlawrev-2344	427	12	advising	advise	VERB
inlawrev-2344	427	13	that	that	SCONJ
inlawrev-2344	427	14	if	if	SCONJ
inlawrev-2344	427	15	a	a	DET
inlawrev-2344	427	16	gift	gift	NOUN
inlawrev-2344	427	17	is	be	AUX
inlawrev-2344	427	18	made	make	VERB
inlawrev-2344	427	19	subject	subject	ADJ
inlawrev-2344	427	20	to	to	ADP
inlawrev-2344	427	21	the	the	DET
inlawrev-2344	427	22	condition	condition	NOUN
inlawrev-2344	427	23	that	that	SCONJ
inlawrev-2344	427	24	the	the	DET
inlawrev-2344	427	25	gift	gift	NOUN
inlawrev-2344	427	26	tax	tax	NOUN
inlawrev-2344	427	27	be	be	AUX
inlawrev-2344	427	28	paid	pay	VERB
inlawrev-2344	427	29	by	by	ADP
inlawrev-2344	427	30	the	the	DET
inlawrev-2344	427	31	donee	donee	NOUN
inlawrev-2344	427	32	,	,	PUNCT
inlawrev-2344	427	33	the	the	DET
inlawrev-2344	427	34	tax	tax	NOUN
inlawrev-2344	427	35	is	be	AUX
inlawrev-2344	427	36	deducted	deduct	VERB
inlawrev-2344	427	37	from	from	ADP
inlawrev-2344	427	38	the	the	DET
inlawrev-2344	427	39	value	value	NOUN
inlawrev-2344	427	40	of	of	ADP
inlawrev-2344	427	41	the	the	DET
inlawrev-2344	427	42	gift	gift	NOUN
inlawrev-2344	427	43	in	in	ADP
inlawrev-2344	427	44	computing	compute	VERB
inlawrev-2344	427	45	donor	donor	NOUN
inlawrev-2344	427	46	's	's	PART
inlawrev-2344	427	47	gift	gift	NOUN
inlawrev-2344	427	48	tax	tax	NOUN
inlawrev-2344	427	49	)	)	PUNCT
inlawrev-2344	427	50	.	.	PUNCT
inlawrev-2344	428	1	see	see	VERB
inlawrev-2344	428	2	also	also	ADV
inlawrev-2344	428	3	corliss	corliss	VERB
inlawrev-2344	428	4	v.	v.	ADP
inlawrev-2344	428	5	bowers	bower	NOUN
inlawrev-2344	428	6	,	,	PUNCT
inlawrev-2344	428	7	281	281	NUM
inlawrev-2344	428	8	u.s	u.s	AUX
inlawrev-2344	428	9	.	.	PROPN
inlawrev-2344	428	10	376	376	NUM
inlawrev-2344	428	11	(	(	PUNCT
inlawrev-2344	428	12	1930	1930	NUM
inlawrev-2344	428	13	)	)	PUNCT
inlawrev-2344	428	14	(	(	PUNCT
inlawrev-2344	428	15	holding	hold	VERB
inlawrev-2344	428	16	income	income	NOUN
inlawrev-2344	428	17	from	from	ADP
inlawrev-2344	428	18	trust	trust	NOUN
inlawrev-2344	428	19	taxable	taxable	ADJ
inlawrev-2344	428	20	to	to	ADP
inlawrev-2344	428	21	taxpayer	taxpayer	NOUN
inlawrev-2344	428	22	who	who	PRON
inlawrev-2344	428	23	retained	retain	VERB
inlawrev-2344	428	24	power	power	NOUN
inlawrev-2344	428	25	over	over	ADP
inlawrev-2344	428	26	the	the	DET
inlawrev-2344	428	27	funds	fund	NOUN
inlawrev-2344	428	28	,	,	PUNCT
inlawrev-2344	428	29	on	on	ADP
inlawrev-2344	428	30	the	the	DET
inlawrev-2344	428	31	theory	theory	NOUN
inlawrev-2344	428	32	that	that	SCONJ
inlawrev-2344	428	33	taxation	taxation	NOUN
inlawrev-2344	428	34	is	be	AUX
inlawrev-2344	428	35	concerned	concern	VERB
inlawrev-2344	428	36	less	less	ADV
inlawrev-2344	428	37	with	with	ADP
inlawrev-2344	428	38	refinements	refinement	NOUN
inlawrev-2344	428	39	of	of	ADP
inlawrev-2344	428	40	title	title	NOUN
inlawrev-2344	428	41	than	than	ADP
inlawrev-2344	428	42	with	with	ADP
inlawrev-2344	428	43	command	command	NOUN
inlawrev-2344	428	44	over	over	ADP
inlawrev-2344	428	45	the	the	DET
inlawrev-2344	428	46	property	property	NOUN
inlawrev-2344	428	47	and	and	CCONJ
inlawrev-2344	428	48	the	the	DET
inlawrev-2344	428	49	benefit	benefit	NOUN
inlawrev-2344	428	50	for	for	ADP
inlawrev-2344	428	51	whom	whom	PRON
inlawrev-2344	428	52	the	the	DET
inlawrev-2344	428	53	tax	tax	NOUN
inlawrev-2344	428	54	is	be	AUX
inlawrev-2344	428	55	paid	pay	VERB
inlawrev-2344	428	56	)	)	PUNCT
inlawrev-2344	428	57	.	.	PUNCT
inlawrev-2344	429	1	1979	1979	NUM
inlawrev-2344	429	2	]	]	PUNCT
inlawrev-2344	429	3	renters	renter	NOUN
inlawrev-2344	429	4	'	'	PART
inlawrev-2344	429	5	deduction	deduction	NOUN
inlawrev-2344	429	6	599	599	NUM
inlawrev-2344	429	7	conduit	conduit	NOUN
inlawrev-2344	429	8	through	through	ADP
inlawrev-2344	429	9	which	which	PRON
inlawrev-2344	429	10	the	the	DET
inlawrev-2344	429	11	deductible	deductible	ADJ
inlawrev-2344	429	12	expenses	expense	NOUN
inlawrev-2344	429	13	flow	flow	NOUN
inlawrev-2344	429	14	.	.	PUNCT
inlawrev-2344	430	1	whether	whether	SCONJ
inlawrev-2344	430	2	the	the	DET
inlawrev-2344	430	3	conduit	conduit	NOUN
inlawrev-2344	430	4	is	be	AUX
inlawrev-2344	430	5	a	a	DET
inlawrev-2344	430	6	corporation,"^	corporation,"^	NOUN
inlawrev-2344	430	7	a	a	DET
inlawrev-2344	430	8	trust	trust	NOUN
inlawrev-2344	430	9	,	,	PUNCT
inlawrev-2344	430	10	"	"	PUNCT
inlawrev-2344	430	11	®	®	NOUN
inlawrev-2344	430	12	or	or	CCONJ
inlawrev-2344	430	13	a	a	DET
inlawrev-2344	430	14	landlord	landlord	NOUN
inlawrev-2344	430	15	,	,	PUNCT
inlawrev-2344	430	16	the	the	DET
inlawrev-2344	430	17	one	one	NOUN
inlawrev-2344	430	18	in	in	ADP
inlawrev-2344	430	19	possession	possession	NOUN
inlawrev-2344	430	20	of	of	ADP
inlawrev-2344	430	21	the	the	DET
inlawrev-2344	430	22	property	property	NOUN
inlawrev-2344	430	23	has	have	AUX
inlawrev-2344	430	24	actually	actually	ADV
inlawrev-2344	430	25	borne	bear	VERB
inlawrev-2344	430	26	the	the	DET
inlawrev-2344	430	27	expense	expense	NOUN
inlawrev-2344	430	28	.	.	PUNCT
inlawrev-2344	431	1	the	the	DET
inlawrev-2344	431	2	following	follow	VERB
inlawrev-2344	431	3	analysis	analysis	NOUN
inlawrev-2344	431	4	by	by	ADP
inlawrev-2344	431	5	economist	economist	NOUN
inlawrev-2344	431	6	henry	henry	PROPN
inlawrev-2344	431	7	aaron	aaron	PROPN
inlawrev-2344	431	8	explains	explain	VERB
inlawrev-2344	431	9	that	that	SCONJ
inlawrev-2344	431	10	,	,	PUNCT
inlawrev-2344	431	11	sooner	soon	ADV
inlawrev-2344	431	12	or	or	CCONJ
inlawrev-2344	431	13	later	later	ADV
inlawrev-2344	431	14	,	,	PUNCT
inlawrev-2344	431	15	the	the	DET
inlawrev-2344	431	16	renter	renter	NOUN
inlawrev-2344	431	17	pays	pay	VERB
inlawrev-2344	431	18	the	the	DET
inlawrev-2344	431	19	property	property	NOUN
inlawrev-2344	431	20	tax	tax	NOUN
inlawrev-2344	431	21	:	:	PUNCT
inlawrev-2344	432	1	[	[	X
inlawrev-2344	432	2	u]sers	u]ser	NOUN
inlawrev-2344	432	3	of	of	ADP
inlawrev-2344	432	4	real	real	ADJ
inlawrev-2344	432	5	property	property	NOUN
inlawrev-2344	432	6	eventually	eventually	ADV
inlawrev-2344	432	7	must	must	AUX
inlawrev-2344	432	8	pay	pay	VERB
inlawrev-2344	432	9	property	property	NOUN
inlawrev-2344	432	10	taxes	taxis	NOUN
inlawrev-2344	432	11	on	on	ADP
inlawrev-2344	432	12	structures	structure	NOUN
inlawrev-2344	432	13	through	through	ADP
inlawrev-2344	432	14	higher	high	ADJ
inlawrev-2344	432	15	sales	sale	NOUN
inlawrev-2344	432	16	prices	price	NOUN
inlawrev-2344	432	17	or	or	CCONJ
inlawrev-2344	432	18	rents	rent	NOUN
inlawrev-2344	432	19	....	....	PUNCT
inlawrev-2344	433	1	after	after	ADP
inlawrev-2344	433	2	sufficient	sufficient	ADJ
inlawrev-2344	433	3	time	time	NOUN
inlawrev-2344	433	4	,	,	PUNCT
inlawrev-2344	433	5	an	an	DET
inlawrev-2344	433	6	increase	increase	NOUN
inlawrev-2344	433	7	in	in	ADP
inlawrev-2344	433	8	property	property	NOUN
inlawrev-2344	433	9	taxes	taxis	NOUN
inlawrev-2344	433	10	will	will	AUX
inlawrev-2344	433	11	shrink	shrink	VERB
inlawrev-2344	433	12	the	the	DET
inlawrev-2344	433	13	stock	stock	NOUN
inlawrev-2344	433	14	of	of	ADP
inlawrev-2344	433	15	structures	structure	NOUN
inlawrev-2344	433	16	and	and	CCONJ
inlawrev-2344	433	17	force	force	VERB
inlawrev-2344	433	18	up	up	ADP
inlawrev-2344	433	19	their	their	PRON
inlawrev-2344	433	20	rental	rental	ADJ
inlawrev-2344	433	21	prices	price	NOUN
inlawrev-2344	433	22	.	.	PUNCT
inlawrev-2344	433	23	...	...	PUNCT
inlawrev-2344	434	1	a	a	DET
inlawrev-2344	434	2	rise	rise	NOUN
inlawrev-2344	434	3	in	in	ADP
inlawrev-2344	434	4	taxes	taxis	NOUN
inlawrev-2344	434	5	would	would	AUX
inlawrev-2344	434	6	initially	initially	ADV
inlawrev-2344	434	7	fall	fall	VERB
inlawrev-2344	434	8	on	on	ADP
inlawrev-2344	434	9	owners	owner	NOUN
inlawrev-2344	434	10	,	,	PUNCT
inlawrev-2344	434	11	reducing	reduce	VERB
inlawrev-2344	434	12	their	their	PRON
inlawrev-2344	434	13	net	net	ADJ
inlawrev-2344	434	14	income	income	NOUN
inlawrev-2344	434	15	.	.	PUNCT
inlawrev-2344	435	1	either	either	CCONJ
inlawrev-2344	435	2	of	of	ADP
inlawrev-2344	435	3	two	two	NUM
inlawrev-2344	435	4	sets	set	NOUN
inlawrev-2344	435	5	of	of	ADP
inlawrev-2344	435	6	events	event	NOUN
inlawrev-2344	435	7	might	might	AUX
inlawrev-2344	435	8	ensue	ensue	VERB
inlawrev-2344	435	9	.	.	PUNCT
inlawrev-2344	436	1	in	in	ADP
inlawrev-2344	436	2	the	the	DET
inlawrev-2344	436	3	first	first	ADJ
inlawrev-2344	436	4	,	,	PUNCT
inlawrev-2344	436	5	owners	owner	NOUN
inlawrev-2344	436	6	,	,	PUNCT
inlawrev-2344	436	7	now	now	ADV
inlawrev-2344	436	8	denied	deny	VERB
inlawrev-2344	436	9	their	their	PRON
inlawrev-2344	436	10	former	former	ADJ
inlawrev-2344	436	11	rates	rate	NOUN
inlawrev-2344	436	12	of	of	ADP
inlawrev-2344	436	13	return	return	NOUN
inlawrev-2344	436	14	on	on	ADP
inlawrev-2344	436	15	investment	investment	NOUN
inlawrev-2344	436	16	in	in	ADP
inlawrev-2344	436	17	structures	structure	NOUN
inlawrev-2344	436	18	,	,	PUNCT
inlawrev-2344	436	19	may	may	AUX
inlawrev-2344	436	20	curtail	curtail	VERB
inlawrev-2344	436	21	investment	investment	NOUN
inlawrev-2344	436	22	in	in	ADP
inlawrev-2344	436	23	new	new	ADJ
inlawrev-2344	436	24	structures	structure	NOUN
inlawrev-2344	436	25	,	,	PUNCT
inlawrev-2344	436	26	rehabilitation	rehabilitation	NOUN
inlawrev-2344	436	27	,	,	PUNCT
inlawrev-2344	436	28	and	and	CCONJ
inlawrev-2344	436	29	maintenance	maintenance	NOUN
inlawrev-2344	436	30	.	.	PUNCT
inlawrev-2344	437	1	as	as	ADP
inlawrev-2344	437	2	a	a	DET
inlawrev-2344	437	3	result	result	NOUN
inlawrev-2344	437	4	,	,	PUNCT
inlawrev-2344	437	5	the	the	DET
inlawrev-2344	437	6	stock	stock	NOUN
inlawrev-2344	437	7	of	of	ADP
inlawrev-2344	437	8	structures	structure	NOUN
inlawrev-2344	437	9	will	will	AUX
inlawrev-2344	437	10	become	become	VERB
inlawrev-2344	437	11	less	less	ADV
inlawrev-2344	437	12	valuable	valuable	ADJ
inlawrev-2344	437	13	than	than	ADP
inlawrev-2344	437	14	the	the	DET
inlawrev-2344	437	15	stock	stock	NOUN
inlawrev-2344	437	16	that	that	PRON
inlawrev-2344	437	17	would	would	AUX
inlawrev-2344	437	18	have	have	AUX
inlawrev-2344	437	19	prevailed	prevail	VERB
inlawrev-2344	437	20	in	in	ADP
inlawrev-2344	437	21	the	the	DET
inlawrev-2344	437	22	absence	absence	NOUN
inlawrev-2344	437	23	of	of	ADP
inlawrev-2344	437	24	the	the	DET
inlawrev-2344	437	25	tax	tax	NOUN
inlawrev-2344	437	26	;	;	PUNCT
inlawrev-2344	437	27	and	and	CCONJ
inlawrev-2344	437	28	users	user	NOUN
inlawrev-2344	437	29	will	will	AUX
inlawrev-2344	437	30	pay	pay	VERB
inlawrev-2344	437	31	higher	high	ADJ
inlawrev-2344	437	32	rents	rent	NOUN
inlawrev-2344	437	33	for	for	ADP
inlawrev-2344	437	34	the	the	DET
inlawrev-2344	437	35	restricted	restricted	ADJ
inlawrev-2344	437	36	stock	stock	NOUN
inlawrev-2344	437	37	.	.	PUNCT
inlawrev-2344	438	1	this	this	DET
inlawrev-2344	438	2	process	process	NOUN
inlawrev-2344	438	3	will	will	AUX
inlawrev-2344	438	4	continue	continue	VERB
inlawrev-2344	438	5	until	until	SCONJ
inlawrev-2344	438	6	the	the	DET
inlawrev-2344	438	7	rental	rental	ADJ
inlawrev-2344	438	8	income	income	NOUN
inlawrev-2344	438	9	per	per	ADP
inlawrev-2344	438	10	dollar	dollar	NOUN
inlawrev-2344	438	11	of	of	ADP
inlawrev-2344	438	12	new	new	ADJ
inlawrev-2344	438	13	construction	construction	NOUN
inlawrev-2344	438	14	,	,	PUNCT
inlawrev-2344	438	15	net	net	NOUN
inlawrev-2344	438	16	of	of	ADP
inlawrev-2344	438	17	tax	tax	NOUN
inlawrev-2344	438	18	,	,	PUNCT
inlawrev-2344	438	19	is	be	AUX
inlawrev-2344	438	20	as	as	ADV
inlawrev-2344	438	21	high	high	ADJ
inlawrev-2344	438	22	as	as	SCONJ
inlawrev-2344	438	23	it	it	PRON
inlawrev-2344	438	24	was	be	AUX
inlawrev-2344	438	25	before	before	SCONJ
inlawrev-2344	438	26	taxes	taxis	NOUN
inlawrev-2344	438	27	were	be	AUX
inlawrev-2344	438	28	increased	increase	VERB
inlawrev-2344	438	29	.	.	PUNCT
inlawrev-2344	439	1	rents	rent	NOUN
inlawrev-2344	439	2	will	will	AUX
inlawrev-2344	439	3	therefore	therefore	ADV
inlawrev-2344	439	4	be	be	AUX
inlawrev-2344	439	5	increased	increase	VERB
inlawrev-2344	439	6	by	by	ADP
inlawrev-2344	439	7	the	the	DET
inlawrev-2344	439	8	amount	amount	NOUN
inlawrev-2344	439	9	of	of	ADP
inlawrev-2344	439	10	tax	tax	NOUN
inlawrev-2344	439	11	.	.	PUNCT
inlawrev-2344	440	1	alternatively	alternatively	ADV
inlawrev-2344	440	2	,	,	PUNCT
inlawrev-2344	440	3	owners	owner	NOUN
inlawrev-2344	440	4	may	may	AUX
inlawrev-2344	440	5	short	short	ADJ
inlawrev-2344	440	6	-	-	PUNCT
inlawrev-2344	440	7	circuit	circuit	NOUN
inlawrev-2344	440	8	this	this	DET
inlawrev-2344	440	9	process	process	NOUN
inlawrev-2344	440	10	by	by	ADP
inlawrev-2344	440	11	raising	raise	VERB
inlawrev-2344	440	12	rents	rent	NOUN
inlawrev-2344	440	13	directly	directly	ADV
inlawrev-2344	440	14	when	when	SCONJ
inlawrev-2344	440	15	taxes	taxis	NOUN
inlawrev-2344	440	16	increase	increase	VERB
inlawrev-2344	440	17	.	.	PUNCT
inlawrev-2344	441	1	this	this	DET
inlawrev-2344	441	2	course	course	NOUN
inlawrev-2344	441	3	is	be	AUX
inlawrev-2344	441	4	more	more	ADV
inlawrev-2344	441	5	likely	likely	ADJ
inlawrev-2344	441	6	if	if	SCONJ
inlawrev-2344	441	7	demand	demand	NOUN
inlawrev-2344	441	8	for	for	ADP
inlawrev-2344	441	9	structures	structure	NOUN
inlawrev-2344	441	10	is	be	AUX
inlawrev-2344	441	11	rising	rise	VERB
inlawrev-2344	441	12	independently	independently	ADV
inlawrev-2344	441	13	—	—	PUNCT
inlawrev-2344	441	14	for	for	ADP
inlawrev-2344	441	15	example	example	NOUN
inlawrev-2344	441	16	,	,	PUNCT
inlawrev-2344	441	17	because	because	SCONJ
inlawrev-2344	441	18	of	of	ADP
inlawrev-2344	441	19	population	population	NOUN
inlawrev-2344	441	20	growth	growth	NOUN
inlawrev-2344	441	21	.	.	PUNCT
inlawrev-2344	441	22	.	.	PUNCT
inlawrev-2344	441	23	.	.	PUNCT
inlawrev-2344	441	24	.	.	PUNCT
inlawrev-2344	442	1	the	the	DET
inlawrev-2344	442	2	end	end	NOUN
inlawrev-2344	442	3	result	result	NOUN
inlawrev-2344	442	4	is	be	AUX
inlawrev-2344	442	5	the	the	DET
inlawrev-2344	442	6	same	same	ADJ
inlawrev-2344	442	7	as	as	ADP
inlawrev-2344	442	8	in	in	ADP
inlawrev-2344	442	9	the	the	DET
inlawrev-2344	442	10	first	first	ADJ
inlawrev-2344	442	11	case	case	NOUN
inlawrev-2344	442	12	.	.	PUNCT
inlawrev-2344	443	1	"^	"^	PUNCT
inlawrev-2344	443	2	in	in	ADP
inlawrev-2344	443	3	the	the	DET
inlawrev-2344	443	4	same	same	ADJ
inlawrev-2344	443	5	way	way	NOUN
inlawrev-2344	443	6	,	,	PUNCT
inlawrev-2344	443	7	any	any	DET
inlawrev-2344	443	8	fluctuation	fluctuation	NOUN
inlawrev-2344	443	9	in	in	ADP
inlawrev-2344	443	10	the	the	DET
inlawrev-2344	443	11	interest	interest	NOUN
inlawrev-2344	443	12	rate	rate	NOUN
inlawrev-2344	443	13	will	will	AUX
inlawrev-2344	443	14	be	be	AUX
inlawrev-2344	443	15	reflected	reflect	VERB
inlawrev-2344	443	16	,	,	PUNCT
inlawrev-2344	443	17	in	in	ADP
inlawrev-2344	443	18	the	the	DET
inlawrev-2344	443	19	short	short	ADJ
inlawrev-2344	443	20	or	or	CCONJ
inlawrev-2344	443	21	long	long	ADJ
inlawrev-2344	443	22	run	run	NOUN
inlawrev-2344	443	23	,	,	PUNCT
inlawrev-2344	443	24	in	in	ADP
inlawrev-2344	443	25	prices	price	NOUN
inlawrev-2344	443	26	and	and	CCONJ
inlawrev-2344	443	27	rents	rent	NOUN
inlawrev-2344	443	28	.	.	PUNCT
inlawrev-2344	444	1	the	the	DET
inlawrev-2344	444	2	second	second	ADJ
inlawrev-2344	444	3	proposition	proposition	NOUN
inlawrev-2344	444	4	is	be	AUX
inlawrev-2344	444	5	that	that	SCONJ
inlawrev-2344	444	6	the	the	DET
inlawrev-2344	444	7	one	one	NOUN
inlawrev-2344	444	8	who	who	PRON
inlawrev-2344	444	9	bears	bear	VERB
inlawrev-2344	444	10	the	the	DET
inlawrev-2344	444	11	expense	expense	NOUN
inlawrev-2344	444	12	should	should	AUX
inlawrev-2344	444	13	receive	receive	VERB
inlawrev-2344	444	14	the	the	DET
inlawrev-2344	444	15	tax	tax	NOUN
inlawrev-2344	444	16	benefit	benefit	NOUN
inlawrev-2344	444	17	.	.	PUNCT
inlawrev-2344	445	1	this	this	DET
inlawrev-2344	445	2	principle	principle	NOUN
inlawrev-2344	445	3	was	be	AUX
inlawrev-2344	445	4	apparently	apparently	ADV
inlawrev-2344	445	5	recognized	recognize	VERB
inlawrev-2344	445	6	by	by	ADP
inlawrev-2344	445	7	congress	congress	PROPN
inlawrev-2344	445	8	in	in	ADP
inlawrev-2344	445	9	1864	1864	NUM
inlawrev-2344	445	10	when	when	SCONJ
inlawrev-2344	445	11	it	it	PRON
inlawrev-2344	445	12	amended	amend	VERB
inlawrev-2344	445	13	the	the	DET
inlawrev-2344	445	14	income	income	NOUN
inlawrev-2344	445	15	tax	tax	NOUN
inlawrev-2344	445	16	statutes	statute	NOUN
inlawrev-2344	445	17	to	to	PART
inlawrev-2344	445	18	provide	provide	VERB
inlawrev-2344	445	19	for	for	ADP
inlawrev-2344	445	20	the	the	DET
inlawrev-2344	445	21	deduction	deduction	NOUN
inlawrev-2344	445	22	of	of	ADP
inlawrev-2344	445	23	taxes	taxis	NOUN
inlawrev-2344	445	24	by	by	ADP
inlawrev-2344	445	25	the	the	DET
inlawrev-2344	445	26	one	one	NOUN
inlawrev-2344	445	27	who	who	PRON
inlawrev-2344	445	28	paid	pay	VERB
inlawrev-2344	445	29	them	they	PRON
inlawrev-2344	445	30	,	,	PUNCT
inlawrev-2344	445	31	"	"	PUNCT
inlawrev-2344	445	32	®	®	NOUN
inlawrev-2344	445	33	and	and	CCONJ
inlawrev-2344	445	34	more	more	ADV
inlawrev-2344	445	35	recently	recently	ADV
inlawrev-2344	445	36	by	by	ADP
inlawrev-2344	445	37	the	the	DET
inlawrev-2344	445	38	tax	tax	NOUN
inlawrev-2344	445	39	court	court	NOUN
inlawrev-2344	445	40	in	in	ADP
inlawrev-2344	445	41	allowing	allow	VERB
inlawrev-2344	445	42	a	a	DET
inlawrev-2344	445	43	deduction	deduction	NOUN
inlawrev-2344	445	44	for	for	ADP
inlawrev-2344	445	45	taxes	taxis	NOUN
inlawrev-2344	445	46	by	by	ADP
inlawrev-2344	445	47	the	the	DET
inlawrev-2344	445	48	beneficial	beneficial	ADJ
inlawrev-2344	445	49	owner	owner	NOUN
inlawrev-2344	445	50	.	.	PUNCT
inlawrev-2344	446	1	"^	"^	PUNCT
inlawrev-2344	447	1	since	since	SCONJ
inlawrev-2344	447	2	principles	principle	NOUN
inlawrev-2344	447	3	of	of	ADP
inlawrev-2344	447	4	equity	equity	NOUN
inlawrev-2344	447	5	have	have	AUX
inlawrev-2344	447	6	in	in	ADP
inlawrev-2344	447	7	some	some	DET
inlawrev-2344	447	8	instances	instance	NOUN
inlawrev-2344	447	9	prevailed	prevail	VERB
inlawrev-2344	447	10	over	over	ADP
inlawrev-2344	447	11	technical	technical	ADJ
inlawrev-2344	447	12	construction	construction	NOUN
inlawrev-2344	447	13	of	of	ADP
inlawrev-2344	447	14	the	the	DET
inlawrev-2344	447	15	code	code	NOUN
inlawrev-2344	447	16	,	,	PUNCT
inlawrev-2344	447	17	there	there	PRON
inlawrev-2344	447	18	is	be	VERB
inlawrev-2344	447	19	at	at	ADP
inlawrev-2344	447	20	least	least	ADJ
inlawrev-2344	447	21	some	some	PRON
inlawrev-2344	447	22	precedent	precedent	NOUN
inlawrev-2344	447	23	for	for	ADP
inlawrev-2344	447	24	the	the	DET
inlawrev-2344	447	25	idea	idea	NOUN
inlawrev-2344	447	26	that	that	SCONJ
inlawrev-2344	447	27	those	those	PRON
inlawrev-2344	447	28	who	who	PRON
inlawrev-2344	447	29	actually	actually	ADV
inlawrev-2344	447	30	"	"	PUNCT
inlawrev-2344	447	31	^lr.c	^lr.c	X
inlawrev-2344	447	32	.	.	PUNCT
inlawrev-2344	448	1	§	§	PROPN
inlawrev-2344	448	2	216	216	NUM
inlawrev-2344	448	3	.	.	NUM
inlawrev-2344	448	4	^'"estate	^'"estate	PROPN
inlawrev-2344	448	5	of	of	ADP
inlawrev-2344	448	6	movius	movius	PROPN
inlawrev-2344	448	7	v.	v.	PROPN
inlawrev-2344	448	8	commissioner	commissioner	NOUN
inlawrev-2344	448	9	,	,	PUNCT
inlawrev-2344	448	10	22	22	NUM
inlawrev-2344	448	11	t.c	t.c	PROPN
inlawrev-2344	448	12	.	.	PROPN
inlawrev-2344	448	13	391	391	NUM
inlawrev-2344	448	14	(	(	PUNCT
inlawrev-2344	448	15	1954	1954	NUM
inlawrev-2344	448	16	)	)	PUNCT
inlawrev-2344	448	17	;	;	PUNCT
inlawrev-2344	448	18	horsford	horsford	PROPN
inlawrev-2344	448	19	v.	v.	PROPN
inlawrev-2344	448	20	commissioner	commissioner	PROPN
inlawrev-2344	448	21	,	,	PUNCT
inlawrev-2344	448	22	2	2	NUM
inlawrev-2344	448	23	t.c	t.c	PROPN
inlawrev-2344	448	24	.	.	PROPN
inlawrev-2344	448	25	826	826	NUM
inlawrev-2344	448	26	(	(	PUNCT
inlawrev-2344	448	27	1943	1943	NUM
inlawrev-2344	448	28	)	)	PUNCT
inlawrev-2344	448	29	.	.	PUNCT
inlawrev-2344	449	1	"	"	PUNCT
inlawrev-2344	449	2	^h	^h	PROPN
inlawrev-2344	449	3	.	.	PUNCT
inlawrev-2344	449	4	aaron	aaron	PROPN
inlawrev-2344	449	5	,	,	PUNCT
inlawrev-2344	449	6	who	who	PRON
inlawrev-2344	449	7	pays	pay	VERB
inlawrev-2344	449	8	the	the	DET
inlawrev-2344	449	9	property	property	NOUN
inlawrev-2344	449	10	tax	tax	NOUN
inlawrev-2344	449	11	?	?	PUNCT
inlawrev-2344	450	1	24	24	NUM
inlawrev-2344	450	2	(	(	PUNCT
inlawrev-2344	450	3	1975	1975	NUM
inlawrev-2344	450	4	)	)	PUNCT
inlawrev-2344	450	5	.	.	PUNCT
inlawrev-2344	451	1	"	"	PUNCT
inlawrev-2344	451	2	*	*	PUNCT
inlawrev-2344	451	3	"	"	PUNCT
inlawrev-2344	451	4	[	[	X
inlawrev-2344	451	5	n]ational	n]ational	ADJ
inlawrev-2344	451	6	,	,	PUNCT
inlawrev-2344	451	7	state	state	NOUN
inlawrev-2344	451	8	,	,	PUNCT
inlawrev-2344	451	9	and	and	CCONJ
inlawrev-2344	451	10	local	local	ADJ
inlawrev-2344	451	11	taxes	taxis	NOUN
inlawrev-2344	451	12	,	,	PUNCT
inlawrev-2344	451	13	lawfully	lawfully	ADV
inlawrev-2344	451	14	assessed	assess	VERB
inlawrev-2344	451	15	upon	upon	SCONJ
inlawrev-2344	451	16	the	the	DET
inlawrev-2344	451	17	property	property	NOUN
inlawrev-2344	451	18	or	or	CCONJ
inlawrev-2344	451	19	other	other	ADJ
inlawrev-2344	451	20	sources	source	NOUN
inlawrev-2344	451	21	of	of	ADP
inlawrev-2344	451	22	income	income	NOUN
inlawrev-2344	451	23	of	of	ADP
inlawrev-2344	451	24	any	any	DET
inlawrev-2344	451	25	persons	person	NOUN
inlawrev-2344	451	26	.	.	PUNCT
inlawrev-2344	451	27	.	.	PUNCT
inlawrev-2344	451	28	.	.	PUNCT
inlawrev-2344	452	1	shall	shall	AUX
inlawrev-2344	452	2	be	be	AUX
inlawrev-2344	452	3	first	first	ADV
inlawrev-2344	452	4	deducted	deduct	VERB
inlawrev-2344	452	5	from	from	ADP
inlawrev-2344	452	6	the	the	DET
inlawrev-2344	452	7	gains	gain	NOUN
inlawrev-2344	452	8	,	,	PUNCT
inlawrev-2344	452	9	profits	profit	NOUN
inlawrev-2344	452	10	,	,	PUNCT
inlawrev-2344	452	11	or	or	CCONJ
inlawrev-2344	452	12	income	income	NOUN
inlawrev-2344	452	13	of	of	ADP
inlawrev-2344	452	14	the	the	DET
inlawrev-2344	452	15	person	person	NOUN
inlawrev-2344	452	16	or	or	CCONJ
inlawrev-2344	452	17	persons	person	NOUN
inlawrev-2344	452	18	who	who	PRON
inlawrev-2344	452	19	actually	actually	ADV
inlawrev-2344	452	20	pay	pay	VERB
inlawrev-2344	452	21	the	the	DET
inlawrev-2344	452	22	same	same	ADJ
inlawrev-2344	452	23	,	,	PUNCT
inlawrev-2344	452	24	whether	whether	SCONJ
inlawrev-2344	452	25	owner	owner	NOUN
inlawrev-2344	452	26	or	or	CCONJ
inlawrev-2344	452	27	tenant	tenant	NOUN
inlawrev-2344	452	28	.	.	PUNCT
inlawrev-2344	452	29	.	.	PUNCT
inlawrev-2344	452	30	.	.	PUNCT
inlawrev-2344	452	31	.	.	PUNCT
inlawrev-2344	452	32	"	"	PUNCT
inlawrev-2344	453	1	act	act	NOUN
inlawrev-2344	453	2	of	of	ADP
inlawrev-2344	453	3	july	july	PROPN
inlawrev-2344	453	4	1	1	NUM
inlawrev-2344	453	5	,	,	PUNCT
inlawrev-2344	453	6	1862	1862	NUM
inlawrev-2344	453	7	,	,	PUNCT
inlawrev-2344	453	8	ch	ch	NOUN
inlawrev-2344	453	9	.	.	PROPN
inlawrev-2344	453	10	119	119	NUM
inlawrev-2344	453	11	,	,	PUNCT
inlawrev-2344	453	12	§	§	PROPN
inlawrev-2344	453	13	91	91	NUM
inlawrev-2344	453	14	,	,	PUNCT
inlawrev-2344	453	15	12	12	NUM
inlawrev-2344	453	16	stat	stat	NOUN
inlawrev-2344	453	17	.	.	PUNCT
inlawrev-2344	454	1	432	432	NUM
inlawrev-2344	454	2	,	,	PUNCT
inlawrev-2344	454	3	473	473	NUM
inlawrev-2344	454	4	-	-	SYM
inlawrev-2344	454	5	74	74	NUM
inlawrev-2344	454	6	(	(	PUNCT
inlawrev-2344	454	7	1862	1862	NUM
inlawrev-2344	454	8	)	)	PUNCT
inlawrev-2344	454	9	.	.	PUNCT
inlawrev-2344	455	1	"	"	PUNCT
inlawrev-2344	455	2	'	'	PUNCT
inlawrev-2344	455	3	estate	estate	NOUN
inlawrev-2344	455	4	of	of	ADP
inlawrev-2344	455	5	movius	movius	NOUN
inlawrev-2344	455	6	v.	v.	PROPN
inlawrev-2344	455	7	commissioner	commissioner	NOUN
inlawrev-2344	455	8	,	,	PUNCT
inlawrev-2344	455	9	22	22	NUM
inlawrev-2344	455	10	t.c	t.c	PROPN
inlawrev-2344	455	11	.	.	PROPN
inlawrev-2344	455	12	391	391	NUM
inlawrev-2344	455	13	,	,	PUNCT
inlawrev-2344	455	14	394	394	NUM
inlawrev-2344	455	15	-	-	SYM
inlawrev-2344	455	16	95	95	NUM
inlawrev-2344	455	17	(	(	PUNCT
inlawrev-2344	455	18	1954	1954	NUM
inlawrev-2344	455	19	)	)	PUNCT
inlawrev-2344	455	20	;	;	PUNCT
inlawrev-2344	455	21	horsford	horsford	PROPN
inlawrev-2344	455	22	v.	v.	PROPN
inlawrev-2344	455	23	commissioner	commissioner	PROPN
inlawrev-2344	455	24	,	,	PUNCT
inlawrev-2344	455	25	2	2	NUM
inlawrev-2344	455	26	t.c	t.c	PROPN
inlawrev-2344	455	27	.	.	PROPN
inlawrev-2344	455	28	826	826	NUM
inlawrev-2344	455	29	(	(	PUNCT
inlawrev-2344	455	30	1943	1943	NUM
inlawrev-2344	455	31	)	)	PUNCT
inlawrev-2344	455	32	.	.	PUNCT
inlawrev-2344	456	1	600	600	NUM
inlawrev-2344	456	2	indiana	indiana	PROPN
inlawrev-2344	456	3	law	law	NOUN
inlawrev-2344	456	4	review	review	NOUN
inlawrev-2344	456	5	[	[	X
inlawrev-2344	456	6	vol	vol	NOUN
inlawrev-2344	456	7	.	.	PUNCT
inlawrev-2344	456	8	12:583	12:583	NUM
inlawrev-2344	456	9	bear	bear	VERB
inlawrev-2344	456	10	the	the	DET
inlawrev-2344	456	11	expense	expense	NOUN
inlawrev-2344	456	12	of	of	ADP
inlawrev-2344	456	13	deductible	deductible	ADJ
inlawrev-2344	456	14	items	item	NOUN
inlawrev-2344	456	15	,	,	PUNCT
inlawrev-2344	456	16	even	even	ADV
inlawrev-2344	456	17	though	though	SCONJ
inlawrev-2344	456	18	indirectly	indirectly	ADV
inlawrev-2344	456	19	in	in	ADP
inlawrev-2344	456	20	the	the	DET
inlawrev-2344	456	21	form	form	NOUN
inlawrev-2344	456	22	of	of	ADP
inlawrev-2344	456	23	rent	rent	NOUN
inlawrev-2344	456	24	,	,	PUNCT
inlawrev-2344	456	25	should	should	AUX
inlawrev-2344	456	26	be	be	AUX
inlawrev-2344	456	27	allowed	allow	VERB
inlawrev-2344	456	28	the	the	DET
inlawrev-2344	456	29	deduction	deduction	NOUN
inlawrev-2344	456	30	.	.	PUNCT
inlawrev-2344	457	1	v.	v.	ADP
inlawrev-2344	457	2	the	the	DET
inlawrev-2344	457	3	proposed	propose	VERB
inlawrev-2344	457	4	deduction	deduction	NOUN
inlawrev-2344	457	5	for	for	ADP
inlawrev-2344	457	6	renters	renter	NOUN
inlawrev-2344	457	7	the	the	DET
inlawrev-2344	457	8	relative	relative	ADJ
inlawrev-2344	457	9	simplicity	simplicity	NOUN
inlawrev-2344	457	10	of	of	ADP
inlawrev-2344	457	11	the	the	DET
inlawrev-2344	457	12	renters	renter	NOUN
inlawrev-2344	457	13	'	'	PART
inlawrev-2344	457	14	deduction	deduction	NOUN
inlawrev-2344	457	15	;	;	PUNCT
inlawrev-2344	457	16	has	have	AUX
inlawrev-2344	457	17	already	already	ADV
inlawrev-2344	457	18	been	be	AUX
inlawrev-2344	457	19	mentioned	mention	VERB
inlawrev-2344	457	20	.	.	PUNCT
inlawrev-2344	458	1	it	it	PRON
inlawrev-2344	458	2	would	would	AUX
inlawrev-2344	458	3	merely	merely	ADV
inlawrev-2344	458	4	require	require	VERB
inlawrev-2344	458	5	a	a	DET
inlawrev-2344	458	6	revision	revision	NOUN
inlawrev-2344	458	7	of	of	ADP
inlawrev-2344	458	8	code	code	NOUN
inlawrev-2344	458	9	sections	section	NOUN
inlawrev-2344	458	10	163	163	NUM
inlawrev-2344	458	11	and	and	CCONJ
inlawrev-2344	458	12	164	164	NUM
inlawrev-2344	458	13	,	,	PUNCT
inlawrev-2344	458	14	and	and	CCONJ
inlawrev-2344	458	15	the	the	DET
inlawrev-2344	458	16	corresponding	corresponding	ADJ
inlawrev-2344	458	17	regulations	regulation	NOUN
inlawrev-2344	458	18	,	,	PUNCT
inlawrev-2344	458	19	to	to	PART
inlawrev-2344	458	20	include	include	VERB
inlawrev-2344	458	21	the	the	DET
inlawrev-2344	458	22	deduction	deduction	NOUN
inlawrev-2344	458	23	of	of	ADP
inlawrev-2344	458	24	that	that	DET
inlawrev-2344	458	25	portion	portion	NOUN
inlawrev-2344	458	26	of	of	ADP
inlawrev-2344	458	27	rent	rent	NOUN
inlawrev-2344	458	28	constituting	constitute	VERB
inlawrev-2344	458	29	property	property	NOUN
inlawrev-2344	458	30	taxes	taxis	NOUN
inlawrev-2344	458	31	and	and	CCONJ
inlawrev-2344	458	32	mortgage	mortgage	NOUN
inlawrev-2344	458	33	interest	interest	NOUN
inlawrev-2344	458	34	.	.	PUNCT
inlawrev-2344	459	1	it	it	PRON
inlawrev-2344	459	2	would	would	AUX
inlawrev-2344	459	3	require	require	VERB
inlawrev-2344	459	4	no	no	DET
inlawrev-2344	459	5	major	major	ADJ
inlawrev-2344	459	6	overhaul	overhaul	NOUN
inlawrev-2344	459	7	of	of	ADP
inlawrev-2344	459	8	the	the	DET
inlawrev-2344	459	9	existing	exist	VERB
inlawrev-2344	459	10	tax	tax	NOUN
inlawrev-2344	459	11	structure	structure	NOUN
inlawrev-2344	459	12	.	.	PUNCT
inlawrev-2344	460	1	unlike	unlike	ADP
inlawrev-2344	460	2	the	the	DET
inlawrev-2344	460	3	taxation	taxation	NOUN
inlawrev-2344	460	4	of	of	ADP
inlawrev-2344	460	5	imputed	imputed	ADJ
inlawrev-2344	460	6	rent	rent	NOUN
inlawrev-2344	460	7	,	,	PUNCT
inlawrev-2344	460	8	or	or	CCONJ
inlawrev-2344	460	9	the	the	DET
inlawrev-2344	460	10	disallowance	disallowance	NOUN
inlawrev-2344	460	11	of	of	ADP
inlawrev-2344	460	12	the	the	DET
inlawrev-2344	460	13	interest	interest	NOUN
inlawrev-2344	460	14	and	and	CCONJ
inlawrev-2344	460	15	tax	tax	NOUN
inlawrev-2344	460	16	deductions	deduction	NOUN
inlawrev-2344	460	17	for	for	ADP
inlawrev-2344	460	18	homeowners	homeowner	NOUN
inlawrev-2344	460	19	,	,	PUNCT
inlawrev-2344	460	20	there	there	PRON
inlawrev-2344	460	21	would	would	AUX
inlawrev-2344	460	22	be	be	AUX
inlawrev-2344	460	23	no	no	DET
inlawrev-2344	460	24	appreciable	appreciable	ADJ
inlawrev-2344	460	25	economic	economic	ADJ
inlawrev-2344	460	26	repercussions	repercussion	NOUN
inlawrev-2344	460	27	.	.	PUNCT
inlawrev-2344	461	1	in	in	ADP
inlawrev-2344	461	2	addition	addition	NOUN
inlawrev-2344	461	3	,	,	PUNCT
inlawrev-2344	461	4	this	this	DET
inlawrev-2344	461	5	proposal	proposal	NOUN
inlawrev-2344	461	6	is	be	AUX
inlawrev-2344	461	7	more	more	ADV
inlawrev-2344	461	8	likely	likely	ADJ
inlawrev-2344	461	9	to	to	PART
inlawrev-2344	461	10	be	be	AUX
inlawrev-2344	461	11	accepted	accept	VERB
inlawrev-2344	461	12	politically	politically	ADV
inlawrev-2344	461	13	.	.	PUNCT
inlawrev-2344	462	1	as	as	ADP
inlawrev-2344	462	2	a	a	DET
inlawrev-2344	462	3	practical	practical	ADJ
inlawrev-2344	462	4	matter	matter	NOUN
inlawrev-2344	462	5	,	,	PUNCT
inlawrev-2344	462	6	the	the	DET
inlawrev-2344	462	7	amount	amount	NOUN
inlawrev-2344	462	8	of	of	ADP
inlawrev-2344	462	9	the	the	DET
inlawrev-2344	462	10	deduction	deduction	NOUN
inlawrev-2344	462	11	should	should	AUX
inlawrev-2344	462	12	be	be	AUX
inlawrev-2344	462	13	a	a	DET
inlawrev-2344	462	14	flat	flat	ADJ
inlawrev-2344	462	15	percentage	percentage	NOUN
inlawrev-2344	462	16	of	of	ADP
inlawrev-2344	462	17	rent	rent	NOUN
inlawrev-2344	462	18	paid	pay	VERB
inlawrev-2344	462	19	.	.	PUNCT
inlawrev-2344	463	1	to	to	PART
inlawrev-2344	463	2	require	require	VERB
inlawrev-2344	463	3	each	each	DET
inlawrev-2344	463	4	landlord	landlord	NOUN
inlawrev-2344	463	5	to	to	PART
inlawrev-2344	463	6	keep	keep	VERB
inlawrev-2344	463	7	records	record	NOUN
inlawrev-2344	463	8	of	of	ADP
inlawrev-2344	463	9	the	the	DET
inlawrev-2344	463	10	actual	actual	ADJ
inlawrev-2344	463	11	deductible	deductible	ADJ
inlawrev-2344	463	12	expenses	expense	NOUN
inlawrev-2344	463	13	for	for	ADP
inlawrev-2344	463	14	each	each	DET
inlawrev-2344	463	15	rental	rental	ADJ
inlawrev-2344	463	16	unit	unit	NOUN
inlawrev-2344	463	17	and	and	CCONJ
inlawrev-2344	463	18	dissemniate	dissemniate	VERB
inlawrev-2344	463	19	this	this	DET
inlawrev-2344	463	20	information	information	NOUN
inlawrev-2344	463	21	to	to	ADP
inlawrev-2344	463	22	each	each	DET
inlawrev-2344	463	23	tenant	tenant	NOUN
inlawrev-2344	463	24	would	would	AUX
inlawrev-2344	463	25	be	be	AUX
inlawrev-2344	463	26	unwieldly	unwieldly	ADJ
inlawrev-2344	463	27	and	and	CCONJ
inlawrev-2344	463	28	probably	probably	ADV
inlawrev-2344	463	29	unworkable.^^	unworkable.^^	PUNCT
inlawrev-2344	463	30	"	"	PUNCT
inlawrev-2344	464	1	the	the	DET
inlawrev-2344	464	2	flat	flat	ADJ
inlawrev-2344	464	3	percentage	percentage	NOUN
inlawrev-2344	464	4	method	method	NOUN
inlawrev-2344	464	5	is	be	AUX
inlawrev-2344	464	6	used	use	VERB
inlawrev-2344	464	7	uniformly	uniformly	ADV
inlawrev-2344	464	8	by	by	ADP
inlawrev-2344	464	9	those	those	DET
inlawrev-2344	464	10	states	state	NOUN
inlawrev-2344	464	11	that	that	PRON
inlawrev-2344	464	12	have	have	AUX
inlawrev-2344	464	13	enacted	enact	VERB
inlawrev-2344	464	14	tax	tax	NOUN
inlawrev-2344	464	15	credits	credit	NOUN
inlawrev-2344	464	16	for	for	ADP
inlawrev-2344	464	17	renters	renter	NOUN
inlawrev-2344	464	18	,	,	PUNCT
inlawrev-2344	464	19	the	the	DET
inlawrev-2344	464	20	amount	amount	NOUN
inlawrev-2344	464	21	of	of	ADP
inlawrev-2344	464	22	rent	rent	NOUN
inlawrev-2344	464	23	constituting	constitute	VERB
inlawrev-2344	464	24	property	property	NOUN
inlawrev-2344	464	25	tax	tax	NOUN
inlawrev-2344	464	26	ranging	range	VERB
inlawrev-2344	464	27	from	from	ADP
inlawrev-2344	464	28	six	six	NUM
inlawrev-2344	464	29	to	to	PART
inlawrev-2344	464	30	twenty	twenty	NUM
inlawrev-2344	464	31	-	-	PUNCT
inlawrev-2344	464	32	five	five	NUM
inlawrev-2344	464	33	percent.^^^	percent.^^^	NOUN
inlawrev-2344	464	34	there	there	PRON
inlawrev-2344	464	35	are	be	VERB
inlawrev-2344	464	36	,	,	PUNCT
inlawrev-2344	464	37	of	of	ADP
inlawrev-2344	464	38	course	course	NOUN
inlawrev-2344	464	39	,	,	PUNCT
inlawrev-2344	464	40	a	a	DET
inlawrev-2344	464	41	great	great	ADJ
inlawrev-2344	464	42	variety	variety	NOUN
inlawrev-2344	464	43	of	of	ADP
inlawrev-2344	464	44	methods	method	NOUN
inlawrev-2344	464	45	for	for	ADP
inlawrev-2344	464	46	arriving	arrive	VERB
inlawrev-2344	464	47	at	at	ADP
inlawrev-2344	464	48	a	a	DET
inlawrev-2344	464	49	fair	fair	ADJ
inlawrev-2344	464	50	percentage	percentage	NOUN
inlawrev-2344	464	51	of	of	ADP
inlawrev-2344	464	52	deductible	deductible	ADJ
inlawrev-2344	464	53	rent	rent	NOUN
inlawrev-2344	464	54	.	.	PUNCT
inlawrev-2344	465	1	the	the	DET
inlawrev-2344	465	2	simplest	simple	ADJ
inlawrev-2344	465	3	method	method	NOUN
inlawrev-2344	465	4	is	be	AUX
inlawrev-2344	465	5	the	the	DET
inlawrev-2344	465	6	use	use	NOUN
inlawrev-2344	465	7	of	of	ADP
inlawrev-2344	465	8	medians	median	NOUN
inlawrev-2344	465	9	and	and	CCONJ
inlawrev-2344	465	10	averages	average	NOUN
inlawrev-2344	465	11	.	.	PUNCT
inlawrev-2344	466	1	for	for	ADP
inlawrev-2344	466	2	example	example	NOUN
inlawrev-2344	466	3	,	,	PUNCT
inlawrev-2344	466	4	the	the	DET
inlawrev-2344	466	5	average	average	ADJ
inlawrev-2344	466	6	monthly	monthly	ADJ
inlawrev-2344	466	7	payment	payment	NOUN
inlawrev-2344	466	8	of	of	ADP
inlawrev-2344	466	9	real	real	ADJ
inlawrev-2344	466	10	estate	estate	NOUN
inlawrev-2344	466	11	taxes	taxis	NOUN
inlawrev-2344	466	12	by	by	ADP
inlawrev-2344	466	13	homeowners	homeowner	NOUN
inlawrev-2344	466	14	in	in	ADP
inlawrev-2344	466	15	1976	1976	NUM
inlawrev-2344	466	16	was	be	AUX
inlawrev-2344	466	17	$	$	SYM
inlawrev-2344	466	18	47.^^^	47.^^^	NUM
inlawrev-2344	466	19	the	the	DET
inlawrev-2344	466	20	median	median	ADJ
inlawrev-2344	466	21	monthly	monthly	ADJ
inlawrev-2344	466	22	rent	rent	NOUN
inlawrev-2344	466	23	paid	pay	VERB
inlawrev-2344	466	24	in	in	ADP
inlawrev-2344	466	25	1975	1975	NUM
inlawrev-2344	466	26	was	be	AUX
inlawrev-2344	466	27	$	$	SYM
inlawrev-2344	466	28	150.^^^	150.^^^	NUM
inlawrev-2344	466	29	assuming	assume	VERB
inlawrev-2344	466	30	that	that	SCONJ
inlawrev-2344	466	31	those	those	PRON
inlawrev-2344	466	32	who	who	PRON
inlawrev-2344	466	33	rent	rent	VERB
inlawrev-2344	466	34	paid	pay	VERB
inlawrev-2344	466	35	the	the	DET
inlawrev-2344	466	36	same	same	ADJ
inlawrev-2344	466	37	taxes	taxis	NOUN
inlawrev-2344	466	38	indirectly	indirectly	ADV
inlawrev-2344	466	39	via	via	ADP
inlawrev-2344	466	40	the	the	DET
inlawrev-2344	466	41	landlord	landlord	NOUN
inlawrev-2344	466	42	,	,	PUNCT
inlawrev-2344	466	43	30.5	30.5	NUM
inlawrev-2344	466	44	%	%	NOUN
inlawrev-2344	466	45	of	of	ADP
inlawrev-2344	466	46	rent	rent	NOUN
inlawrev-2344	466	47	represented	represent	VERB
inlawrev-2344	466	48	property	property	NOUN
inlawrev-2344	466	49	taxes	taxis	NOUN
inlawrev-2344	466	50	.	.	PUNCT
inlawrev-2344	467	1	since	since	SCONJ
inlawrev-2344	467	2	the	the	DET
inlawrev-2344	467	3	average	average	ADJ
inlawrev-2344	467	4	mortgage	mortgage	NOUN
inlawrev-2344	467	5	interest	interest	NOUN
inlawrev-2344	467	6	rate	rate	NOUN
inlawrev-2344	467	7	on	on	ADP
inlawrev-2344	467	8	new	new	ADJ
inlawrev-2344	467	9	houses	house	NOUN
inlawrev-2344	467	10	in	in	ADP
inlawrev-2344	467	11	1975	1975	NUM
inlawrev-2344	467	12	was	be	AUX
inlawrev-2344	467	13	9.01%,^^	9.01%,^^	NUM
inlawrev-2344	467	14	*	*	PUNCT
inlawrev-2344	467	15	it	it	PRON
inlawrev-2344	467	16	is	be	AUX
inlawrev-2344	467	17	a	a	DET
inlawrev-2344	467	18	safe	safe	ADJ
inlawrev-2344	467	19	assumption	assumption	NOUN
inlawrev-2344	467	20	that	that	SCONJ
inlawrev-2344	467	21	at	at	ADV
inlawrev-2344	467	22	least	least	ADV
inlawrev-2344	467	23	40	40	NUM
inlawrev-2344	467	24	%	%	NOUN
inlawrev-2344	467	25	of	of	ADP
inlawrev-2344	467	26	rent	rent	NOUN
inlawrev-2344	467	27	payments	payment	NOUN
inlawrev-2344	467	28	represent	represent	VERB
inlawrev-2344	467	29	the	the	DET
inlawrev-2344	467	30	renter	renter	NOUN
inlawrev-2344	467	31	's	's	PART
inlawrev-2344	467	32	share	share	NOUN
inlawrev-2344	467	33	of	of	ADP
inlawrev-2344	467	34	real	real	ADJ
inlawrev-2344	467	35	^'^similar	^'^similar	ADJ
inlawrev-2344	467	36	objections	objection	NOUN
inlawrev-2344	467	37	were	be	AUX
inlawrev-2344	467	38	made	make	VERB
inlawrev-2344	467	39	during	during	ADP
inlawrev-2344	467	40	hearings	hearing	NOUN
inlawrev-2344	467	41	on	on	ADP
inlawrev-2344	467	42	the	the	DET
inlawrev-2344	467	43	revenue	revenue	NOUN
inlawrev-2344	467	44	act	act	NOUN
inlawrev-2344	467	45	of	of	ADP
inlawrev-2344	467	46	1913	1913	NUM
inlawrev-2344	467	47	,	,	PUNCT
inlawrev-2344	467	48	which	which	PRON
inlawrev-2344	467	49	provided	provide	VERB
inlawrev-2344	467	50	for	for	ADP
inlawrev-2344	467	51	collection	collection	NOUN
inlawrev-2344	467	52	of	of	ADP
inlawrev-2344	467	53	income	income	NOUN
inlawrev-2344	467	54	tax	tax	NOUN
inlawrev-2344	467	55	at	at	ADP
inlawrev-2344	467	56	the	the	DET
inlawrev-2344	467	57	source	source	NOUN
inlawrev-2344	467	58	.	.	PUNCT
inlawrev-2344	468	1	a	a	DET
inlawrev-2344	468	2	lessor	lessor	NOUN
inlawrev-2344	468	3	or	or	CCONJ
inlawrev-2344	468	4	mortgagee	mortgagee	NOUN
inlawrev-2344	468	5	was	be	AUX
inlawrev-2344	468	6	faced	face	VERB
inlawrev-2344	468	7	with	with	ADP
inlawrev-2344	468	8	the	the	DET
inlawrev-2344	468	9	prospect	prospect	NOUN
inlawrev-2344	468	10	of	of	ADP
inlawrev-2344	468	11	turning	turn	VERB
inlawrev-2344	468	12	over	over	ADP
inlawrev-2344	468	13	to	to	ADP
inlawrev-2344	468	14	the	the	DET
inlawrev-2344	468	15	lessee	lessee	NOUN
inlawrev-2344	468	16	or	or	CCONJ
inlawrev-2344	468	17	mortgagor	mortgagor	VERB
inlawrev-2344	468	18	a	a	DET
inlawrev-2344	468	19	statement	statement	NOUN
inlawrev-2344	468	20	of	of	ADP
inlawrev-2344	468	21	annual	annual	ADJ
inlawrev-2344	468	22	profits	profit	NOUN
inlawrev-2344	468	23	and	and	CCONJ
inlawrev-2344	468	24	income	income	NOUN
inlawrev-2344	468	25	as	as	ADV
inlawrev-2344	468	26	well	well	ADV
inlawrev-2344	468	27	as	as	ADP
inlawrev-2344	468	28	an	an	DET
inlawrev-2344	468	29	accounting	accounting	NOUN
inlawrev-2344	468	30	of	of	ADP
inlawrev-2344	468	31	all	all	DET
inlawrev-2344	468	32	deductions	deduction	NOUN
inlawrev-2344	468	33	and	and	CCONJ
inlawrev-2344	468	34	expenses	expense	NOUN
inlawrev-2344	468	35	,	,	PUNCT
inlawrev-2344	468	36	thus	thus	ADV
inlawrev-2344	468	37	"	"	PUNCT
inlawrev-2344	468	38	disclosing	disclose	VERB
inlawrev-2344	468	39	his	his	PRON
inlawrev-2344	468	40	entire	entire	ADJ
inlawrev-2344	468	41	private	private	ADJ
inlawrev-2344	468	42	business	business	NOUN
inlawrev-2344	468	43	to	to	ADP
inlawrev-2344	468	44	his	his	PRON
inlawrev-2344	468	45	debtors	debtor	NOUN
inlawrev-2344	468	46	.	.	PUNCT
inlawrev-2344	468	47	"	"	PUNCT
inlawrev-2344	469	1	hearings	hearing	NOUN
inlawrev-2344	469	2	on	on	ADP
inlawrev-2344	469	3	the	the	DET
inlawrev-2344	469	4	revenue	revenue	NOUN
inlawrev-2344	469	5	act	act	NOUN
inlawrev-2344	469	6	of	of	ADP
inlawrev-2344	469	7	1913	1913	NUM
inlawrev-2344	469	8	before	before	ADP
inlawrev-2344	469	9	the	the	DET
inlawrev-2344	469	10	house	house	PROPN
inlawrev-2344	469	11	committee	committee	PROPN
inlawrev-2344	469	12	on	on	ADP
inlawrev-2344	469	13	finance	finance	NOUN
inlawrev-2344	469	14	,	,	PUNCT
inlawrev-2344	469	15	63d	63d	NUM
inlawrev-2344	469	16	cong	cong	PROPN
inlawrev-2344	469	17	.	.	PROPN
inlawrev-2344	469	18	,	,	PUNCT
inlawrev-2344	469	19	1st	1st	ADJ
inlawrev-2344	469	20	sess	sess	NOUN
inlawrev-2344	469	21	.	.	PUNCT
inlawrev-2344	470	1	1959	1959	NUM
inlawrev-2344	470	2	-	-	SYM
inlawrev-2344	470	3	61	61	NUM
inlawrev-2344	470	4	(	(	PUNCT
inlawrev-2344	470	5	1913	1913	NUM
inlawrev-2344	470	6	)	)	PUNCT
inlawrev-2344	470	7	(	(	PUNCT
inlawrev-2344	470	8	statement	statement	NOUN
inlawrev-2344	470	9	by	by	ADP
inlawrev-2344	470	10	mass	mass	PROPN
inlawrev-2344	470	11	.	.	PUNCT
inlawrev-2344	470	12	real	real	ADJ
inlawrev-2344	470	13	estate	estate	NOUN
inlawrev-2344	470	14	exchange	exchange	NOUN
inlawrev-2344	470	15	)	)	PUNCT
inlawrev-2344	470	16	.	.	PUNCT
inlawrev-2344	471	1	"	"	PUNCT
inlawrev-2344	471	2	'	'	PUNCT
inlawrev-2344	471	3	new	new	PROPN
inlawrev-2344	471	4	york	york	PROPN
inlawrev-2344	471	5	allows	allow	VERB
inlawrev-2344	471	6	a	a	DET
inlawrev-2344	471	7	credit	credit	NOUN
inlawrev-2344	471	8	based	base	VERB
inlawrev-2344	471	9	upon	upon	SCONJ
inlawrev-2344	471	10	25	25	NUM
inlawrev-2344	471	11	%	%	NOUN
inlawrev-2344	471	12	of	of	ADP
inlawrev-2344	471	13	rent	rent	NOUN
inlawrev-2344	471	14	paid	pay	VERB
inlawrev-2344	471	15	.	.	PUNCT
inlawrev-2344	472	1	n.y	n.y	PROPN
inlawrev-2344	472	2	.	.	PROPN
inlawrev-2344	472	3	tax	tax	PROPN
inlawrev-2344	472	4	law	law	NOUN
inlawrev-2344	472	5	§	§	PROPN
inlawrev-2344	472	6	§	§	PROPN
inlawrev-2344	472	7	606	606	NUM
inlawrev-2344	472	8	,	,	PUNCT
inlawrev-2344	472	9	612	612	NUM
inlawrev-2344	472	10	(	(	PUNCT
inlawrev-2344	472	11	mckinney	mckinney	NOUN
inlawrev-2344	472	12	supp	supp	PROPN
inlawrev-2344	472	13	.	.	PUNCT
inlawrev-2344	473	1	1978	1978	NUM
inlawrev-2344	473	2	)	)	PUNCT
inlawrev-2344	473	3	.	.	PUNCT
inlawrev-2344	474	1	new	new	PROPN
inlawrev-2344	474	2	mexico	mexico	PROPN
inlawrev-2344	474	3	allows	allow	VERB
inlawrev-2344	474	4	six	six	NUM
inlawrev-2344	474	5	percent	percent	NOUN
inlawrev-2344	474	6	.	.	PUNCT
inlawrev-2344	475	1	n.m	n.m	PROPN
inlawrev-2344	475	2	.	.	PROPN
inlawrev-2344	475	3	stat	stat	PROPN
inlawrev-2344	475	4	.	.	PUNCT
inlawrev-2344	476	1	ann	ann	PROPN
inlawrev-2344	476	2	.	.	PUNCT
inlawrev-2344	477	1	§	§	PROPN
inlawrev-2344	477	2	7	7	NUM
inlawrev-2344	477	3	-	-	SYM
inlawrev-2344	477	4	2	2	NUM
inlawrev-2344	477	5	-	-	SYM
inlawrev-2344	477	6	18	18	NUM
inlawrev-2344	477	7	(	(	PUNCT
inlawrev-2344	477	8	1978	1978	NUM
inlawrev-2344	477	9	)	)	PUNCT
inlawrev-2344	477	10	.	.	PUNCT
inlawrev-2344	478	1	'	'	PUNCT
inlawrev-2344	478	2	^bureau	^bureau	PROPN
inlawrev-2344	478	3	of	of	ADP
inlawrev-2344	478	4	the	the	DET
inlawrev-2344	478	5	census	census	NOUN
inlawrev-2344	478	6	.	.	PUNCT
inlawrev-2344	479	1	u.s	u.s	PROPN
inlawrev-2344	479	2	.	.	PROPN
inlawrev-2344	479	3	deft	deft	PROPN
inlawrev-2344	479	4	of	of	ADP
inlawrev-2344	479	5	commerce	commerce	NOUN
inlawrev-2344	479	6	,	,	PUNCT
inlawrev-2344	479	7	statistical	statistical	ADJ
inlawrev-2344	479	8	abstract	abstract	NOUN
inlawrev-2344	479	9	of	of	ADP
inlawrev-2344	479	10	the	the	DET
inlawrev-2344	479	11	united	united	PROPN
inlawrev-2344	479	12	states	states	PROPN
inlawrev-2344	479	13	790	790	NUM
inlawrev-2344	479	14	(	(	PUNCT
inlawrev-2344	479	15	98th	98th	ADJ
inlawrev-2344	479	16	annual	annual	ADJ
inlawrev-2344	479	17	ed	ed	NOUN
inlawrev-2344	479	18	.	.	PROPN
inlawrev-2344	479	19	1977	1977	NUM
inlawrev-2344	479	20	)	)	PUNCT
inlawrev-2344	479	21	.	.	PUNCT
inlawrev-2344	480	1	*	*	PUNCT
inlawrev-2344	480	2	^/d	^/d	NOUN
inlawrev-2344	480	3	.	.	PUNCT
inlawrev-2344	480	4	at	at	ADP
inlawrev-2344	480	5	779	779	NUM
inlawrev-2344	480	6	.	.	PUNCT
inlawrev-2344	481	1	statistics	statistic	NOUN
inlawrev-2344	481	2	on	on	ADP
inlawrev-2344	481	3	the	the	DET
inlawrev-2344	481	4	median	median	ADJ
inlawrev-2344	481	5	monthly	monthly	ADJ
inlawrev-2344	481	6	rent	rent	NOUN
inlawrev-2344	481	7	for	for	ADP
inlawrev-2344	481	8	1976	1976	NUM
inlawrev-2344	481	9	are	be	AUX
inlawrev-2344	481	10	not	not	PART
inlawrev-2344	481	11	yet	yet	ADV
inlawrev-2344	481	12	available	available	ADJ
inlawrev-2344	481	13	,	,	PUNCT
inlawrev-2344	481	14	since	since	SCONJ
inlawrev-2344	481	15	the	the	DET
inlawrev-2344	481	16	statistics	statistic	NOUN
inlawrev-2344	481	17	are	be	AUX
inlawrev-2344	481	18	only	only	ADV
inlawrev-2344	481	19	compiled	compile	VERB
inlawrev-2344	481	20	at	at	ADP
inlawrev-2344	481	21	five	five	NUM
inlawrev-2344	481	22	-	-	PUNCT
inlawrev-2344	481	23	year	year	NOUN
inlawrev-2344	481	24	intervals	interval	NOUN
inlawrev-2344	481	25	.	.	PUNCT
inlawrev-2344	482	1	'	'	PUNCT
inlawrev-2344	482	2	^*u.s	^*u.s	PROPN
inlawrev-2344	482	3	.	.	PUNCT
inlawrev-2344	483	1	deft	deft	ADJ
inlawrev-2344	483	2	of	of	ADP
inlawrev-2344	483	3	housing	housing	NOUN
inlawrev-2344	483	4	and	and	CCONJ
inlawrev-2344	483	5	urban	urban	ADJ
inlawrev-2344	483	6	development	development	NOUN
inlawrev-2344	483	7	.	.	PUNCT
inlawrev-2344	484	1	1976	1976	NUM
inlawrev-2344	484	2	statistical	statistical	ADJ
inlawrev-2344	484	3	yearbook	yearbook	NOUN
inlawrev-2344	484	4	238	238	NUM
inlawrev-2344	484	5	(	(	PUNCT
inlawrev-2344	484	6	1977	1977	NUM
inlawrev-2344	484	7	)	)	PUNCT
inlawrev-2344	484	8	.	.	PUNCT
inlawrev-2344	485	1	1979	1979	NUM
inlawrev-2344	485	2	]	]	PUNCT
inlawrev-2344	485	3	renters	renter	NOUN
inlawrev-2344	485	4	'	'	PART
inlawrev-2344	485	5	deduction	deduction	NOUN
inlawrev-2344	485	6	601	601	NUM
inlawrev-2344	485	7	estate	estate	NOUN
inlawrev-2344	485	8	taxes	taxis	NOUN
inlawrev-2344	485	9	and	and	CCONJ
inlawrev-2344	485	10	mortgage	mortgage	NOUN
inlawrev-2344	485	11	interest/^^	interest/^^	PROPN
inlawrev-2344	485	12	allowing	allow	VERB
inlawrev-2344	485	13	a	a	DET
inlawrev-2344	485	14	deduction	deduction	NOUN
inlawrev-2344	485	15	from	from	ADP
inlawrev-2344	485	16	income	income	NOUN
inlawrev-2344	485	17	of	of	ADP
inlawrev-2344	485	18	40	40	NUM
inlawrev-2344	485	19	%	%	NOUN
inlawrev-2344	485	20	of	of	ADP
inlawrev-2344	485	21	rent	rent	NOUN
inlawrev-2344	485	22	paid	pay	VERB
inlawrev-2344	485	23	would	would	AUX
inlawrev-2344	485	24	go	go	VERB
inlawrev-2344	485	25	far	far	ADV
inlawrev-2344	485	26	toward	toward	ADP
inlawrev-2344	485	27	equalizing	equalize	VERB
inlawrev-2344	485	28	the	the	DET
inlawrev-2344	485	29	tax	tax	NOUN
inlawrev-2344	485	30	burden	burden	NOUN
inlawrev-2344	485	31	of	of	ADP
inlawrev-2344	485	32	homeowners	homeowner	NOUN
inlawrev-2344	485	33	and	and	CCONJ
inlawrev-2344	485	34	renters	renter	NOUN
inlawrev-2344	485	35	.	.	PUNCT
inlawrev-2344	486	1	one	one	NUM
inlawrev-2344	486	2	argument	argument	NOUN
inlawrev-2344	486	3	against	against	ADP
inlawrev-2344	486	4	the	the	DET
inlawrev-2344	486	5	percentage	percentage	NOUN
inlawrev-2344	486	6	-	-	PUNCT
inlawrev-2344	486	7	of	of	ADP
inlawrev-2344	486	8	-	-	PUNCT
inlawrev-2344	486	9	rent	rent	NOUN
inlawrev-2344	486	10	deduction	deduction	NOUN
inlawrev-2344	486	11	is	be	AUX
inlawrev-2344	486	12	that	that	SCONJ
inlawrev-2344	486	13	it	it	PRON
inlawrev-2344	486	14	does	do	AUX
inlawrev-2344	486	15	not	not	PART
inlawrev-2344	486	16	accurately	accurately	ADV
inlawrev-2344	486	17	reflect	reflect	VERB
inlawrev-2344	486	18	the	the	DET
inlawrev-2344	486	19	actual	actual	ADJ
inlawrev-2344	486	20	property	property	NOUN
inlawrev-2344	486	21	tax	tax	NOUN
inlawrev-2344	486	22	expense	expense	NOUN
inlawrev-2344	486	23	since	since	SCONJ
inlawrev-2344	486	24	the	the	DET
inlawrev-2344	486	25	rate	rate	NOUN
inlawrev-2344	486	26	varies	vary	VERB
inlawrev-2344	486	27	widely	widely	ADV
inlawrev-2344	486	28	throughout	throughout	ADP
inlawrev-2344	486	29	the	the	DET
inlawrev-2344	486	30	country	country	NOUN
inlawrev-2344	486	31	,	,	PUNCT
inlawrev-2344	486	32	nor	nor	CCONJ
inlawrev-2344	486	33	does	do	AUX
inlawrev-2344	486	34	it	it	PRON
inlawrev-2344	486	35	reflect	reflect	VERB
inlawrev-2344	486	36	actual	actual	ADJ
inlawrev-2344	486	37	interest	interest	NOUN
inlawrev-2344	486	38	expenses	expense	NOUN
inlawrev-2344	486	39	.	.	PUNCT
inlawrev-2344	487	1	an	an	DET
inlawrev-2344	487	2	alternative	alternative	ADJ
inlawrev-2344	487	3	method	method	NOUN
inlawrev-2344	487	4	is	be	AUX
inlawrev-2344	487	5	to	to	PART
inlawrev-2344	487	6	tie	tie	VERB
inlawrev-2344	487	7	the	the	DET
inlawrev-2344	487	8	property	property	NOUN
inlawrev-2344	487	9	tax	tax	NOUN
inlawrev-2344	487	10	deduction	deduction	NOUN
inlawrev-2344	487	11	to	to	ADP
inlawrev-2344	487	12	the	the	DET
inlawrev-2344	487	13	current	current	ADJ
inlawrev-2344	487	14	local	local	ADJ
inlawrev-2344	487	15	rate	rate	NOUN
inlawrev-2344	487	16	,	,	PUNCT
inlawrev-2344	487	17	with	with	ADP
inlawrev-2344	487	18	the	the	DET
inlawrev-2344	487	19	percentage	percentage	NOUN
inlawrev-2344	487	20	changing	change	VERB
inlawrev-2344	487	21	as	as	SCONJ
inlawrev-2344	487	22	property	property	NOUN
inlawrev-2344	487	23	taxes	taxis	NOUN
inlawrev-2344	487	24	rise	rise	VERB
inlawrev-2344	487	25	and	and	CCONJ
inlawrev-2344	487	26	fall	fall	VERB
inlawrev-2344	487	27	.	.	PUNCT
inlawrev-2344	488	1	the	the	DET
inlawrev-2344	488	2	corresponding	correspond	VERB
inlawrev-2344	488	3	interest	interest	NOUN
inlawrev-2344	488	4	deduction	deduction	NOUN
inlawrev-2344	488	5	could	could	AUX
inlawrev-2344	488	6	be	be	AUX
inlawrev-2344	488	7	based	base	VERB
inlawrev-2344	488	8	on	on	ADP
inlawrev-2344	488	9	the	the	DET
inlawrev-2344	488	10	current	current	ADJ
inlawrev-2344	488	11	prime	prime	ADJ
inlawrev-2344	488	12	interest	interest	NOUN
inlawrev-2344	488	13	rate	rate	NOUN
inlawrev-2344	488	14	,	,	PUNCT
inlawrev-2344	488	15	or	or	CCONJ
inlawrev-2344	488	16	an	an	DET
inlawrev-2344	488	17	average	average	ADJ
inlawrev-2344	488	18	bank	bank	NOUN
inlawrev-2344	488	19	interest	interest	NOUN
inlawrev-2344	488	20	rate	rate	NOUN
inlawrev-2344	488	21	for	for	ADP
inlawrev-2344	488	22	the	the	DET
inlawrev-2344	488	23	taxable	taxable	ADJ
inlawrev-2344	488	24	year	year	NOUN
inlawrev-2344	488	25	.	.	PUNCT
inlawrev-2344	489	1	however	however	ADV
inlawrev-2344	489	2	,	,	PUNCT
inlawrev-2344	489	3	the	the	DET
inlawrev-2344	489	4	introduction	introduction	NOUN
inlawrev-2344	489	5	of	of	ADP
inlawrev-2344	489	6	so	so	ADV
inlawrev-2344	489	7	many	many	ADJ
inlawrev-2344	489	8	variables	variable	NOUN
inlawrev-2344	489	9	into	into	ADP
inlawrev-2344	489	10	the	the	DET
inlawrev-2344	489	11	computation	computation	NOUN
inlawrev-2344	489	12	of	of	ADP
inlawrev-2344	489	13	the	the	DET
inlawrev-2344	489	14	deductions	deduction	NOUN
inlawrev-2344	489	15	would	would	AUX
inlawrev-2344	489	16	likely	likely	ADV
inlawrev-2344	489	17	result	result	VERB
inlawrev-2344	489	18	in	in	ADP
inlawrev-2344	489	19	a	a	DET
inlawrev-2344	489	20	complexity	complexity	NOUN
inlawrev-2344	489	21	that	that	PRON
inlawrev-2344	489	22	would	would	AUX
inlawrev-2344	489	23	far	far	ADV
inlawrev-2344	489	24	outweigh	outweigh	VERB
inlawrev-2344	489	25	the	the	DET
inlawrev-2344	489	26	advantages	advantage	NOUN
inlawrev-2344	489	27	.	.	PUNCT
inlawrev-2344	490	1	if	if	SCONJ
inlawrev-2344	490	2	a	a	DET
inlawrev-2344	490	3	flat	flat	ADJ
inlawrev-2344	490	4	percentage	percentage	NOUN
inlawrev-2344	490	5	is	be	AUX
inlawrev-2344	490	6	used	use	VERB
inlawrev-2344	490	7	.	.	PUNCT
inlawrev-2344	491	1	congress	congress	PROPN
inlawrev-2344	491	2	could	could	AUX
inlawrev-2344	491	3	periodically	periodically	ADV
inlawrev-2344	491	4	adjust	adjust	VERB
inlawrev-2344	491	5	the	the	DET
inlawrev-2344	491	6	percentage	percentage	NOUN
inlawrev-2344	491	7	to	to	PART
inlawrev-2344	491	8	reflect	reflect	VERB
inlawrev-2344	491	9	current	current	ADJ
inlawrev-2344	491	10	average	average	ADJ
inlawrev-2344	491	11	interest	interest	NOUN
inlawrev-2344	491	12	and	and	CCONJ
inlawrev-2344	491	13	property	property	NOUN
inlawrev-2344	491	14	tax	tax	NOUN
inlawrev-2344	491	15	rates	rate	NOUN
inlawrev-2344	491	16	.	.	PUNCT
inlawrev-2344	492	1	another	another	DET
inlawrev-2344	492	2	objection	objection	NOUN
inlawrev-2344	492	3	likely	likely	ADJ
inlawrev-2344	492	4	to	to	PART
inlawrev-2344	492	5	be	be	AUX
inlawrev-2344	492	6	raised	raise	VERB
inlawrev-2344	492	7	is	be	AUX
inlawrev-2344	492	8	that	that	SCONJ
inlawrev-2344	492	9	this	this	DET
inlawrev-2344	492	10	proposal	proposal	NOUN
inlawrev-2344	492	11	calls	call	VERB
inlawrev-2344	492	12	for	for	ADP
inlawrev-2344	492	13	a	a	DET
inlawrev-2344	492	14	double	double	ADJ
inlawrev-2344	492	15	deduction	deduction	NOUN
inlawrev-2344	492	16	,	,	PUNCT
inlawrev-2344	492	17	with	with	ADP
inlawrev-2344	492	18	both	both	CCONJ
inlawrev-2344	492	19	landlord	landlord	NOUN
inlawrev-2344	492	20	and	and	CCONJ
inlawrev-2344	492	21	tenant	tenant	NOUN
inlawrev-2344	492	22	being	be	AUX
inlawrev-2344	492	23	entitled	entitle	VERB
inlawrev-2344	492	24	to	to	ADP
inlawrev-2344	492	25	the	the	DET
inlawrev-2344	492	26	same	same	ADJ
inlawrev-2344	492	27	deduction	deduction	NOUN
inlawrev-2344	492	28	.	.	PUNCT
inlawrev-2344	493	1	the	the	DET
inlawrev-2344	493	2	concept	concept	NOUN
inlawrev-2344	493	3	of	of	ADP
inlawrev-2344	493	4	a	a	DET
inlawrev-2344	493	5	double	double	ADJ
inlawrev-2344	493	6	deduction	deduction	NOUN
inlawrev-2344	493	7	did	do	AUX
inlawrev-2344	493	8	not	not	PART
inlawrev-2344	493	9	,	,	PUNCT
inlawrev-2344	493	10	however	however	ADV
inlawrev-2344	493	11	,	,	PUNCT
inlawrev-2344	493	12	preclude	preclude	VERB
inlawrev-2344	493	13	the	the	DET
inlawrev-2344	493	14	enactment	enactment	NOUN
inlawrev-2344	493	15	of	of	ADP
inlawrev-2344	493	16	the	the	DET
inlawrev-2344	493	17	rent	rent	NOUN
inlawrev-2344	493	18	deduction	deduction	NOUN
inlawrev-2344	493	19	during	during	ADP
inlawrev-2344	493	20	the	the	DET
inlawrev-2344	493	21	civil	civil	ADJ
inlawrev-2344	493	22	war.^^	war.^^	PROPN
inlawrev-2344	493	23	®	®	NOUN
inlawrev-2344	493	24	the	the	DET
inlawrev-2344	493	25	landlord	landlord	NOUN
inlawrev-2344	493	26	's	's	PART
inlawrev-2344	493	27	right	right	NOUN
inlawrev-2344	493	28	to	to	PART
inlawrev-2344	493	29	deduct	deduct	VERB
inlawrev-2344	493	30	property	property	NOUN
inlawrev-2344	493	31	tax	tax	NOUN
inlawrev-2344	493	32	on	on	ADP
inlawrev-2344	493	33	the	the	DET
inlawrev-2344	493	34	rental	rental	ADJ
inlawrev-2344	493	35	homestead	homestead	NOUN
inlawrev-2344	493	36	was	be	AUX
inlawrev-2344	493	37	not	not	PART
inlawrev-2344	493	38	affected.^^	affected.^^	VERB
inlawrev-2344	493	39	'	'	PUNCT
inlawrev-2344	494	1	moreover	moreover	ADV
inlawrev-2344	494	2	,	,	PUNCT
inlawrev-2344	494	3	a	a	DET
inlawrev-2344	494	4	similar	similar	ADJ
inlawrev-2344	494	5	situation	situation	NOUN
inlawrev-2344	494	6	already	already	ADV
inlawrev-2344	494	7	exists	exist	VERB
inlawrev-2344	494	8	under	under	ADP
inlawrev-2344	494	9	the	the	DET
inlawrev-2344	494	10	current	current	ADJ
inlawrev-2344	494	11	law	law	NOUN
inlawrev-2344	494	12	.	.	PUNCT
inlawrev-2344	495	1	under	under	ADP
inlawrev-2344	495	2	the	the	DET
inlawrev-2344	495	3	tenant	tenant	NOUN
inlawrev-2344	495	4	-	-	PUNCT
inlawrev-2344	495	5	stockholder	stockholder	NOUN
inlawrev-2344	495	6	provision	provision	NOUN
inlawrev-2344	495	7	of	of	ADP
inlawrev-2344	495	8	the	the	DET
inlawrev-2344	495	9	code	code	NOUN
inlawrev-2344	495	10	,	,	PUNCT
inlawrev-2344	495	11	the	the	DET
inlawrev-2344	495	12	corporation	corporation	NOUN
inlawrev-2344	495	13	and	and	CCONJ
inlawrev-2344	495	14	the	the	DET
inlawrev-2344	495	15	individual	individual	ADJ
inlawrev-2344	495	16	tenant	tenant	NOUN
inlawrev-2344	495	17	deduct	deduct	VERB
inlawrev-2344	495	18	the	the	DET
inlawrev-2344	495	19	same	same	ADJ
inlawrev-2344	495	20	expenses.^^	expenses.^^	NOUN
inlawrev-2344	495	21	*	*	SYM
inlawrev-2344	495	22	vi	vi	PROPN
inlawrev-2344	495	23	.	.	NOUN
inlawrev-2344	495	24	conclusion	conclusion	NOUN
inlawrev-2344	495	25	despite	despite	SCONJ
inlawrev-2344	495	26	the	the	DET
inlawrev-2344	495	27	fact	fact	NOUN
inlawrev-2344	495	28	that	that	SCONJ
inlawrev-2344	495	29	there	there	PRON
inlawrev-2344	495	30	may	may	AUX
inlawrev-2344	495	31	be	be	AUX
inlawrev-2344	495	32	objections	objection	NOUN
inlawrev-2344	495	33	to	to	ADP
inlawrev-2344	495	34	the	the	DET
inlawrev-2344	495	35	idea	idea	NOUN
inlawrev-2344	495	36	of	of	ADP
inlawrev-2344	495	37	a	a	DET
inlawrev-2344	495	38	double	double	ADJ
inlawrev-2344	495	39	deduction	deduction	NOUN
inlawrev-2344	495	40	,	,	PUNCT
inlawrev-2344	495	41	the	the	DET
inlawrev-2344	495	42	renters	renter	NOUN
inlawrev-2344	495	43	'	'	PART
inlawrev-2344	495	44	deduction	deduction	NOUN
inlawrev-2344	495	45	seems	seem	VERB
inlawrev-2344	495	46	to	to	PART
inlawrev-2344	495	47	be	be	AUX
inlawrev-2344	495	48	the	the	DET
inlawrev-2344	495	49	best	good	ADJ
inlawrev-2344	495	50	possible	possible	ADJ
inlawrev-2344	495	51	solution	solution	NOUN
inlawrev-2344	495	52	to	to	ADP
inlawrev-2344	495	53	the	the	DET
inlawrev-2344	495	54	tax	tax	NOUN
inlawrev-2344	495	55	inequities	inequity	NOUN
inlawrev-2344	495	56	between	between	ADP
inlawrev-2344	495	57	homeowners	homeowner	NOUN
inlawrev-2344	495	58	and	and	CCONJ
inlawrev-2344	495	59	renters	renter	NOUN
inlawrev-2344	495	60	.	.	PUNCT
inlawrev-2344	496	1	it	it	PRON
inlawrev-2344	496	2	can	can	AUX
inlawrev-2344	496	3	be	be	AUX
inlawrev-2344	496	4	justified	justify	VERB
inlawrev-2344	496	5	in	in	ADP
inlawrev-2344	496	6	light	light	NOUN
inlawrev-2344	496	7	of	of	ADP
inlawrev-2344	496	8	the	the	DET
inlawrev-2344	496	9	suggested	suggest	VERB
inlawrev-2344	496	10	rationale	rationale	NOUN
inlawrev-2344	496	11	for	for	ADP
inlawrev-2344	496	12	deductions	deduction	NOUN
inlawrev-2344	496	13	generally	generally	ADV
inlawrev-2344	496	14	as	as	ADP
inlawrev-2344	496	15	a	a	DET
inlawrev-2344	496	16	means	means	NOUN
inlawrev-2344	496	17	of	of	ADP
inlawrev-2344	496	18	defining	define	VERB
inlawrev-2344	496	19	income.^^	income.^^	NOUN
inlawrev-2344	496	20	®	®	NOUN
inlawrev-2344	496	21	also	also	ADV
inlawrev-2344	496	22	,	,	PUNCT
inlawrev-2344	496	23	with	with	SCONJ
inlawrev-2344	496	24	the	the	DET
inlawrev-2344	496	25	virtual	virtual	ADJ
inlawrev-2344	496	26	^^^mortgage	^^^mortgage	PROPN
inlawrev-2344	496	27	interest	interest	NOUN
inlawrev-2344	496	28	is	be	AUX
inlawrev-2344	496	29	normally	normally	ADV
inlawrev-2344	496	30	computed	compute	VERB
inlawrev-2344	496	31	on	on	ADP
inlawrev-2344	496	32	the	the	DET
inlawrev-2344	496	33	unpaid	unpaid	ADJ
inlawrev-2344	496	34	balance	balance	NOUN
inlawrev-2344	496	35	.	.	PUNCT
inlawrev-2344	497	1	the	the	DET
inlawrev-2344	497	2	interest	interest	NOUN
inlawrev-2344	497	3	rate	rate	NOUN
inlawrev-2344	497	4	on	on	ADP
inlawrev-2344	497	5	new	new	ADJ
inlawrev-2344	497	6	or	or	CCONJ
inlawrev-2344	497	7	recent	recent	ADJ
inlawrev-2344	497	8	mortgages	mortgage	NOUN
inlawrev-2344	497	9	is	be	AUX
inlawrev-2344	497	10	currently	currently	ADV
inlawrev-2344	497	11	much	much	ADV
inlawrev-2344	497	12	higher	high	ADJ
inlawrev-2344	497	13	than	than	ADP
inlawrev-2344	497	14	9	9	NUM
inlawrev-2344	497	15	%	%	NOUN
inlawrev-2344	497	16	per	per	ADP
inlawrev-2344	497	17	annum	annum	NOUN
inlawrev-2344	497	18	.	.	PUNCT
inlawrev-2344	498	1	the	the	DET
inlawrev-2344	498	2	40	40	NUM
inlawrev-2344	498	3	%	%	NOUN
inlawrev-2344	498	4	figure	figure	NOUN
inlawrev-2344	498	5	constitutes	constitute	VERB
inlawrev-2344	498	6	a	a	DET
inlawrev-2344	498	7	compromise	compromise	NOUN
inlawrev-2344	498	8	between	between	ADP
inlawrev-2344	498	9	those	those	PRON
inlawrev-2344	498	10	who	who	PRON
inlawrev-2344	498	11	pay	pay	VERB
inlawrev-2344	498	12	a	a	DET
inlawrev-2344	498	13	higher	high	ADJ
inlawrev-2344	498	14	interest	interest	NOUN
inlawrev-2344	498	15	rate	rate	NOUN
inlawrev-2344	498	16	and	and	CCONJ
inlawrev-2344	498	17	those	those	PRON
inlawrev-2344	498	18	whose	whose	DET
inlawrev-2344	498	19	dwelling	dwelling	NOUN
inlawrev-2344	498	20	is	be	AUX
inlawrev-2344	498	21	not	not	PART
inlawrev-2344	498	22	subject	subject	ADJ
inlawrev-2344	498	23	to	to	ADP
inlawrev-2344	498	24	a	a	DET
inlawrev-2344	498	25	mortgage	mortgage	NOUN
inlawrev-2344	498	26	.	.	PUNCT
inlawrev-2344	499	1	^=^act	^=^act	NOUN
inlawrev-2344	499	2	of	of	ADP
inlawrev-2344	499	3	mar	mar	PROPN
inlawrev-2344	499	4	.	.	PROPN
inlawrev-2344	499	5	3	3	NUM
inlawrev-2344	499	6	,	,	PUNCT
inlawrev-2344	499	7	1863	1863	NUM
inlawrev-2344	499	8	,	,	PUNCT
inlawrev-2344	499	9	ch	ch	NOUN
inlawrev-2344	499	10	.	.	PROPN
inlawrev-2344	499	11	74	74	NUM
inlawrev-2344	499	12	,	,	PUNCT
inlawrev-2344	499	13	§	§	PROPN
inlawrev-2344	499	14	11	11	NUM
inlawrev-2344	499	15	,	,	PUNCT
inlawrev-2344	499	16	12	12	NUM
inlawrev-2344	499	17	stat	stat	NOUN
inlawrev-2344	499	18	.	.	PUNCT
inlawrev-2344	500	1	713	713	NUM
inlawrev-2344	500	2	,	,	PUNCT
inlawrev-2344	500	3	723	723	NUM
inlawrev-2344	500	4	(	(	PUNCT
inlawrev-2344	500	5	1863	1863	NUM
inlawrev-2344	500	6	)	)	PUNCT
inlawrev-2344	500	7	.	.	PUNCT
inlawrev-2344	501	1	'	'	PUNCT
inlawrev-2344	501	2	^act	^act	NOUN
inlawrev-2344	501	3	of	of	ADP
inlawrev-2344	501	4	june	june	PROPN
inlawrev-2344	501	5	30	30	NUM
inlawrev-2344	501	6	,	,	PUNCT
inlawrev-2344	501	7	1864	1864	NUM
inlawrev-2344	501	8	,	,	PUNCT
inlawrev-2344	501	9	ch	ch	NOUN
inlawrev-2344	501	10	.	.	PROPN
inlawrev-2344	501	11	173	173	NUM
inlawrev-2344	501	12	,	,	PUNCT
inlawrev-2344	501	13	§	§	PROPN
inlawrev-2344	501	14	117	117	NUM
inlawrev-2344	501	15	,	,	PUNCT
inlawrev-2344	501	16	13	13	NUM
inlawrev-2344	501	17	stat	stat	NOUN
inlawrev-2344	501	18	.	.	PUNCT
inlawrev-2344	502	1	223	223	NUM
inlawrev-2344	502	2	(	(	PUNCT
inlawrev-2344	502	3	1864	1864	NUM
inlawrev-2344	502	4	)	)	PUNCT
inlawrev-2344	503	1	,	,	PUNCT
inlawrev-2344	503	2	as	as	SCONJ
inlawrev-2344	503	3	amended	amend	VERB
inlawrev-2344	503	4	by	by	ADP
inlawrev-2344	503	5	act	act	NOUN
inlawrev-2344	503	6	of	of	ADP
inlawrev-2344	503	7	mar	mar	PROPN
inlawrev-2344	503	8	.	.	PROPN
inlawrev-2344	503	9	3	3	NUM
inlawrev-2344	503	10	,	,	PUNCT
inlawrev-2344	503	11	1865	1865	NUM
inlawrev-2344	503	12	,	,	PUNCT
inlawrev-2344	503	13	ch	ch	NOUN
inlawrev-2344	503	14	.	.	PROPN
inlawrev-2344	503	15	78	78	NUM
inlawrev-2344	503	16	,	,	PUNCT
inlawrev-2344	503	17	13	13	NUM
inlawrev-2344	503	18	stat	stat	NOUN
inlawrev-2344	503	19	.	.	PUNCT
inlawrev-2344	504	1	469	469	NUM
inlawrev-2344	504	2	(	(	PUNCT
inlawrev-2344	504	3	1865	1865	NUM
inlawrev-2344	504	4	)	)	PUNCT
inlawrev-2344	504	5	.	.	PUNCT
inlawrev-2344	505	1	neither	neither	PRON
inlawrev-2344	505	2	is	be	AUX
inlawrev-2344	505	3	the	the	DET
inlawrev-2344	505	4	landlord	landlord	NOUN
inlawrev-2344	505	5	's	's	PART
inlawrev-2344	505	6	deduction	deduction	NOUN
inlawrev-2344	505	7	affected	affect	VERB
inlawrev-2344	505	8	by	by	ADP
inlawrev-2344	505	9	state	state	NOUN
inlawrev-2344	505	10	circuit	circuit	NOUN
inlawrev-2344	505	11	breakers	breaker	NOUN
inlawrev-2344	505	12	.	.	PUNCT
inlawrev-2344	506	1	"	"	PUNCT
inlawrev-2344	506	2	*	*	PUNCT
inlawrev-2344	506	3	sce	sce	PROPN
inlawrev-2344	506	4	notes	note	VERB
inlawrev-2344	506	5	110	110	NUM
inlawrev-2344	506	6	-	-	SYM
inlawrev-2344	506	7	12	12	NUM
inlawrev-2344	506	8	supra	supra	NOUN
inlawrev-2344	506	9	and	and	CCONJ
inlawrev-2344	506	10	accompanying	accompany	VERB
inlawrev-2344	506	11	text	text	NOUN
inlawrev-2344	506	12	.	.	PUNCT
inlawrev-2344	507	1	rep	rep	PROPN
inlawrev-2344	507	2	.	.	PROPN
inlawrev-2344	507	3	edward	edward	PROPN
inlawrev-2344	507	4	i.	i.	PROPN
inlawrev-2344	507	5	koch	koch	PROPN
inlawrev-2344	507	6	made	make	VERB
inlawrev-2344	507	7	this	this	DET
inlawrev-2344	507	8	argument	argument	NOUN
inlawrev-2344	507	9	when	when	SCONJ
inlawrev-2344	507	10	he	he	PRON
inlawrev-2344	507	11	introduced	introduce	VERB
inlawrev-2344	507	12	a	a	DET
inlawrev-2344	507	13	bill	bill	NOUN
inlawrev-2344	507	14	in	in	ADP
inlawrev-2344	507	15	congress	congress	PROPN
inlawrev-2344	507	16	to	to	PART
inlawrev-2344	507	17	allow	allow	VERB
inlawrev-2344	507	18	renters	renter	NOUN
inlawrev-2344	507	19	to	to	PART
inlawrev-2344	507	20	deduct	deduct	VERB
inlawrev-2344	507	21	that	that	DET
inlawrev-2344	507	22	portion	portion	NOUN
inlawrev-2344	507	23	of	of	ADP
inlawrev-2344	507	24	rent	rent	NOUN
inlawrev-2344	507	25	attributable	attributable	ADJ
inlawrev-2344	507	26	to	to	ADP
inlawrev-2344	507	27	interest	interest	NOUN
inlawrev-2344	507	28	and	and	CCONJ
inlawrev-2344	507	29	taxes	taxis	NOUN
inlawrev-2344	507	30	.	.	PUNCT
inlawrev-2344	508	1	general	general	ADJ
inlawrev-2344	508	2	tax	tax	NOUN
inlawrev-2344	508	3	reform	reform	NOUN
inlawrev-2344	508	4	:	:	PUNCT
inlawrev-2344	508	5	public	public	ADJ
inlawrev-2344	508	6	hearings	hearing	NOUN
inlawrev-2344	508	7	before	before	ADP
inlawrev-2344	508	8	the	the	DET
inlawrev-2344	508	9	house	house	NOUN
inlawrev-2344	508	10	comm	comm	NOUN
inlawrev-2344	508	11	.	.	PUNCT
inlawrev-2344	509	1	on	on	ADP
inlawrev-2344	509	2	ways	way	NOUN
inlawrev-2344	509	3	and	and	CCONJ
inlawrev-2344	509	4	means	mean	NOUN
inlawrev-2344	509	5	,	,	PUNCT
inlawrev-2344	509	6	93d	93d	NUM
inlawrev-2344	509	7	cong	cong	NOUN
inlawrev-2344	509	8	.	.	PROPN
inlawrev-2344	509	9	,	,	PUNCT
inlawrev-2344	509	10	1st	1st	ADJ
inlawrev-2344	509	11	sess	sess	NOUN
inlawrev-2344	509	12	.	.	PUNCT
inlawrev-2344	510	1	6817	6817	NUM
inlawrev-2344	510	2	,	,	PUNCT
inlawrev-2344	510	3	6818	6818	NUM
inlawrev-2344	510	4	(	(	PUNCT
inlawrev-2344	510	5	1973	1973	NUM
inlawrev-2344	510	6	)	)	PUNCT
inlawrev-2344	510	7	(	(	PUNCT
inlawrev-2344	510	8	statement	statement	NOUN
inlawrev-2344	510	9	of	of	ADP
inlawrev-2344	510	10	hon	hon	PROPN
inlawrev-2344	510	11	.	.	PROPN
inlawrev-2344	511	1	edward	edward	PROPN
inlawrev-2344	511	2	i.	i.	PROPN
inlawrev-2344	511	3	koch	koch	PROPN
inlawrev-2344	511	4	)	)	PUNCT
inlawrev-2344	511	5	.	.	PUNCT
inlawrev-2344	512	1	'	'	PUNCT
inlawrev-2344	512	2	^5ee	^5ee	ADJ
inlawrev-2344	512	3	notes	note	VERB
inlawrev-2344	512	4	29	29	NUM
inlawrev-2344	512	5	-	-	SYM
inlawrev-2344	512	6	33	33	NUM
inlawrev-2344	512	7	supra	supra	NOUN
inlawrev-2344	512	8	and	and	CCONJ
inlawrev-2344	512	9	accompanying	accompany	VERB
inlawrev-2344	512	10	text	text	NOUN
inlawrev-2344	512	11	.	.	PUNCT
inlawrev-2344	513	1	602	602	NUM
inlawrev-2344	513	2	indiana	indiana	PROPN
inlawrev-2344	513	3	law	law	PROPN
inlawrev-2344	513	4	review	review	NOUN
inlawrev-2344	514	1	[	[	X
inlawrev-2344	514	2	vol	vol	NOUN
inlawrev-2344	514	3	.	.	PUNCT
inlawrev-2344	514	4	12:583	12:583	NUM
inlawrev-2344	514	5	elimination	elimination	NOUN
inlawrev-2344	514	6	of	of	ADP
inlawrev-2344	514	7	differences	difference	NOUN
inlawrev-2344	514	8	in	in	ADP
inlawrev-2344	514	9	the	the	DET
inlawrev-2344	514	10	tax	tax	NOUN
inlawrev-2344	514	11	consequences	consequence	NOUN
inlawrev-2344	514	12	of	of	ADP
inlawrev-2344	514	13	owning	own	VERB
inlawrev-2344	514	14	or	or	CCONJ
inlawrev-2344	514	15	renting	rent	VERB
inlawrev-2344	514	16	a	a	DET
inlawrev-2344	514	17	shelter,^^	shelter,^^	NOUN
inlawrev-2344	514	18	"	"	PUNCT
inlawrev-2344	514	19	the	the	DET
inlawrev-2344	514	20	government	government	NOUN
inlawrev-2344	514	21	would	would	AUX
inlawrev-2344	514	22	have	have	AUX
inlawrev-2344	514	23	assumed	assume	VERB
inlawrev-2344	514	24	a	a	DET
inlawrev-2344	514	25	neutral	neutral	ADJ
inlawrev-2344	514	26	position	position	NOUN
inlawrev-2344	514	27	and	and	CCONJ
inlawrev-2344	514	28	the	the	DET
inlawrev-2344	514	29	individual	individual	NOUN
inlawrev-2344	514	30	could	could	AUX
inlawrev-2344	514	31	make	make	VERB
inlawrev-2344	514	32	his	his	PRON
inlawrev-2344	514	33	choice	choice	NOUN
inlawrev-2344	514	34	based	base	VERB
inlawrev-2344	514	35	on	on	ADP
inlawrev-2344	514	36	other	other	ADJ
inlawrev-2344	514	37	,	,	PUNCT
inlawrev-2344	514	38	more	more	ADV
inlawrev-2344	514	39	pertinent	pertinent	ADJ
inlawrev-2344	514	40	,	,	PUNCT
inlawrev-2344	514	41	considerations	consideration	NOUN
inlawrev-2344	514	42	.	.	PUNCT
inlawrev-2344	515	1	finally	finally	ADV
inlawrev-2344	515	2	,	,	PUNCT
inlawrev-2344	515	3	this	this	DET
inlawrev-2344	515	4	deduction	deduction	NOUN
inlawrev-2344	515	5	would	would	AUX
inlawrev-2344	515	6	benefit	benefit	VERB
inlawrev-2344	515	7	a	a	DET
inlawrev-2344	515	8	large	large	ADJ
inlawrev-2344	515	9	group	group	NOUN
inlawrev-2344	515	10	of	of	ADP
inlawrev-2344	515	11	taxpayers	taxpayer	NOUN
inlawrev-2344	515	12	in	in	ADP
inlawrev-2344	515	13	the	the	DET
inlawrev-2344	515	14	lower	lower	ADV
inlawrev-2344	515	15	-	-	PUNCT
inlawrev-2344	515	16	middle	middle	ADJ
inlawrev-2344	515	17	and	and	CCONJ
inlawrev-2344	515	18	middle	middle	ADJ
inlawrev-2344	515	19	income	income	NOUN
inlawrev-2344	515	20	ranges	range	NOUN
inlawrev-2344	515	21	.	.	PUNCT
inlawrev-2344	516	1	in	in	ADP
inlawrev-2344	516	2	1963	1963	NUM
inlawrev-2344	516	3	,	,	PUNCT
inlawrev-2344	516	4	a	a	DET
inlawrev-2344	516	5	family	family	NOUN
inlawrev-2344	516	6	with	with	ADP
inlawrev-2344	516	7	a	a	DET
inlawrev-2344	516	8	minimum	minimum	ADJ
inlawrev-2344	516	9	annual	annual	ADJ
inlawrev-2344	516	10	income	income	NOUN
inlawrev-2344	516	11	of	of	ADP
inlawrev-2344	516	12	$	$	SYM
inlawrev-2344	516	13	6,820	6,820	NUM
inlawrev-2344	516	14	,	,	PUNCT
inlawrev-2344	516	15	or	or	CCONJ
inlawrev-2344	516	16	44.3	44.3	NUM
inlawrev-2344	516	17	%	%	NOUN
inlawrev-2344	516	18	of	of	ADP
inlawrev-2344	516	19	all	all	DET
inlawrev-2344	516	20	american	american	ADJ
inlawrev-2344	516	21	families	family	NOUN
inlawrev-2344	516	22	,	,	PUNCT
inlawrev-2344	516	23	could	could	AUX
inlawrev-2344	516	24	afford	afford	VERB
inlawrev-2344	516	25	to	to	PART
inlawrev-2344	516	26	buy	buy	VERB
inlawrev-2344	516	27	a	a	DET
inlawrev-2344	516	28	new	new	ADJ
inlawrev-2344	516	29	median	median	NOUN
inlawrev-2344	516	30	-	-	PUNCT
inlawrev-2344	516	31	priced	price	VERB
inlawrev-2344	516	32	house.^^^	house.^^^	PROPN
inlawrev-2344	516	33	in	in	ADP
inlawrev-2344	516	34	1975	1975	NUM
inlawrev-2344	516	35	,	,	PUNCT
inlawrev-2344	516	36	a	a	DET
inlawrev-2344	516	37	minimum	minimum	NOUN
inlawrev-2344	516	38	of	of	ADP
inlawrev-2344	516	39	$	$	SYM
inlawrev-2344	516	40	19,250	19,250	NUM
inlawrev-2344	516	41	annual	annual	ADJ
inlawrev-2344	516	42	income	income	NOUN
inlawrev-2344	516	43	was	be	AUX
inlawrev-2344	516	44	required	require	VERB
inlawrev-2344	516	45	and	and	CCONJ
inlawrev-2344	516	46	the	the	DET
inlawrev-2344	516	47	percentage	percentage	NOUN
inlawrev-2344	516	48	of	of	ADP
inlawrev-2344	516	49	families	family	NOUN
inlawrev-2344	516	50	in	in	ADP
inlawrev-2344	516	51	this	this	DET
inlawrev-2344	516	52	group	group	NOUN
inlawrev-2344	516	53	had	have	AUX
inlawrev-2344	516	54	fallen	fall	VERB
inlawrev-2344	516	55	to	to	ADP
inlawrev-2344	516	56	31.5%.^^^	31.5%.^^^	NUM
inlawrev-2344	516	57	of	of	ADP
inlawrev-2344	516	58	those	those	DET
inlawrev-2344	516	59	families	family	NOUN
inlawrev-2344	516	60	with	with	ADP
inlawrev-2344	516	61	an	an	DET
inlawrev-2344	516	62	annual	annual	ADJ
inlawrev-2344	516	63	income	income	NOUN
inlawrev-2344	516	64	in	in	ADP
inlawrev-2344	516	65	1975	1975	NUM
inlawrev-2344	516	66	of	of	ADP
inlawrev-2344	516	67	$	$	SYM
inlawrev-2344	516	68	25,000	25,000	NUM
inlawrev-2344	516	69	or	or	CCONJ
inlawrev-2344	516	70	more	more	ADJ
inlawrev-2344	516	71	,	,	PUNCT
inlawrev-2344	516	72	only	only	ADV
inlawrev-2344	516	73	about	about	ADV
inlawrev-2344	516	74	12	12	NUM
inlawrev-2344	516	75	%	%	NOUN
inlawrev-2344	516	76	live	live	VERB
inlawrev-2344	516	77	in	in	ADP
inlawrev-2344	516	78	rental	rental	ADJ
inlawrev-2344	516	79	housing	housing	NOUN
inlawrev-2344	516	80	,	,	PUNCT
inlawrev-2344	516	81	compared	compare	VERB
inlawrev-2344	516	82	to	to	ADP
inlawrev-2344	516	83	approximately	approximately	ADV
inlawrev-2344	516	84	35	35	NUM
inlawrev-2344	516	85	%	%	NOUN
inlawrev-2344	516	86	of	of	ADP
inlawrev-2344	516	87	those	those	PRON
inlawrev-2344	516	88	in	in	ADP
inlawrev-2344	516	89	the	the	DET
inlawrev-2344	516	90	$	$	SYM
inlawrev-2344	516	91	10,000	10,000	NUM
inlawrev-2344	516	92	to	to	PART
inlawrev-2344	516	93	$	$	SYM
inlawrev-2344	516	94	15,000	15,000	NUM
inlawrev-2344	516	95	bracket	bracket	NOUN
inlawrev-2344	516	96	,	,	PUNCT
inlawrev-2344	516	97	and	and	CCONJ
inlawrev-2344	516	98	51	51	NUM
inlawrev-2344	516	99	%	%	NOUN
inlawrev-2344	516	100	of	of	ADP
inlawrev-2344	516	101	those	those	PRON
inlawrev-2344	516	102	in	in	ADP
inlawrev-2344	516	103	the	the	DET
inlawrev-2344	516	104	$	$	SYM
inlawrev-2344	516	105	3,000	3,000	NUM
inlawrev-2344	516	106	to	to	PART
inlawrev-2344	516	107	$	$	SYM
inlawrev-2344	516	108	5,000	5,000	NUM
inlawrev-2344	516	109	bracket.^^^	bracket.^^^	NOUN
inlawrev-2344	516	110	the	the	DET
inlawrev-2344	516	111	renters	renter	NOUN
inlawrev-2344	516	112	'	'	PART
inlawrev-2344	516	113	deduction	deduction	NOUN
inlawrev-2344	516	114	would	would	AUX
inlawrev-2344	516	115	have	have	VERB
inlawrev-2344	516	116	little	little	ADJ
inlawrev-2344	516	117	effect	effect	NOUN
inlawrev-2344	516	118	on	on	ADP
inlawrev-2344	516	119	the	the	DET
inlawrev-2344	516	120	last	last	ADJ
inlawrev-2344	516	121	group	group	NOUN
inlawrev-2344	516	122	since	since	SCONJ
inlawrev-2344	516	123	very	very	ADV
inlawrev-2344	516	124	few	few	ADJ
inlawrev-2344	516	125	itemize	itemize	NOUN
inlawrev-2344	516	126	deductions.^^	deductions.^^	NOUN
inlawrev-2344	516	127	*	*	PUNCT
inlawrev-2344	516	128	as	as	SCONJ
inlawrev-2344	516	129	is	be	AUX
inlawrev-2344	516	130	true	true	ADJ
inlawrev-2344	516	131	of	of	ADP
inlawrev-2344	516	132	any	any	DET
inlawrev-2344	516	133	deduction	deduction	NOUN
inlawrev-2344	516	134	,	,	PUNCT
inlawrev-2344	516	135	the	the	DET
inlawrev-2344	516	136	benefit	benefit	NOUN
inlawrev-2344	516	137	rises	rise	VERB
inlawrev-2344	516	138	with	with	ADP
inlawrev-2344	516	139	the	the	DET
inlawrev-2344	516	140	income	income	NOUN
inlawrev-2344	516	141	.	.	PUNCT
inlawrev-2344	517	1	in	in	ADP
inlawrev-2344	517	2	1976	1976	NUM
inlawrev-2344	517	3	,	,	PUNCT
inlawrev-2344	517	4	11	11	NUM
inlawrev-2344	517	5	%	%	NOUN
inlawrev-2344	517	6	of	of	ADP
inlawrev-2344	517	7	those	those	PRON
inlawrev-2344	517	8	with	with	ADP
inlawrev-2344	517	9	an	an	DET
inlawrev-2344	517	10	annual	annual	ADJ
inlawrev-2344	517	11	income	income	NOUN
inlawrev-2344	517	12	of	of	ADP
inlawrev-2344	517	13	between	between	ADP
inlawrev-2344	517	14	$	$	SYM
inlawrev-2344	517	15	5,000	5,000	NUM
inlawrev-2344	517	16	and	and	CCONJ
inlawrev-2344	517	17	$	$	SYM
inlawrev-2344	517	18	10,000	10,000	NUM
inlawrev-2344	517	19	filed	file	VERB
inlawrev-2344	517	20	returns	return	NOUN
inlawrev-2344	517	21	claiming	claim	VERB
inlawrev-2344	517	22	deductions	deduction	NOUN
inlawrev-2344	517	23	for	for	ADP
inlawrev-2344	517	24	mortgage	mortgage	NOUN
inlawrev-2344	517	25	interest	interest	NOUN
inlawrev-2344	517	26	and	and	CCONJ
inlawrev-2344	517	27	property	property	NOUN
inlawrev-2344	517	28	taxes	taxis	NOUN
inlawrev-2344	517	29	,	,	PUNCT
inlawrev-2344	517	30	compared	compare	VERB
inlawrev-2344	517	31	with	with	ADP
inlawrev-2344	517	32	32	32	NUM
inlawrev-2344	517	33	%	%	NOUN
inlawrev-2344	517	34	of	of	ADP
inlawrev-2344	517	35	those	those	PRON
inlawrev-2344	517	36	in	in	ADP
inlawrev-2344	517	37	the	the	DET
inlawrev-2344	517	38	$	$	SYM
inlawrev-2344	517	39	10,000	10,000	NUM
inlawrev-2344	517	40	to	to	PART
inlawrev-2344	517	41	$	$	SYM
inlawrev-2344	517	42	15,000	15,000	NUM
inlawrev-2344	517	43	bracket	bracket	NOUN
inlawrev-2344	517	44	,	,	PUNCT
inlawrev-2344	517	45	and	and	CCONJ
inlawrev-2344	517	46	44	44	NUM
inlawrev-2344	517	47	%	%	NOUN
inlawrev-2344	517	48	of	of	ADP
inlawrev-2344	517	49	those	those	PRON
inlawrev-2344	517	50	in	in	ADP
inlawrev-2344	517	51	the	the	DET
inlawrev-2344	517	52	$	$	SYM
inlawrev-2344	517	53	15,000	15,000	NUM
inlawrev-2344	517	54	to	to	PART
inlawrev-2344	517	55	$	$	SYM
inlawrev-2344	517	56	20,000	20,000	NUM
inlawrev-2344	517	57	bracket.^^^	bracket.^^^	NOUN
inlawrev-2344	517	58	the	the	DET
inlawrev-2344	517	59	average	average	ADJ
inlawrev-2344	517	60	tax	tax	NOUN
inlawrev-2344	517	61	savings	saving	NOUN
inlawrev-2344	517	62	for	for	ADP
inlawrev-2344	517	63	all	all	DET
inlawrev-2344	517	64	returns	return	NOUN
inlawrev-2344	517	65	itemizing	itemize	VERB
inlawrev-2344	517	66	these	these	DET
inlawrev-2344	517	67	deductions	deduction	NOUN
inlawrev-2344	517	68	was	be	AUX
inlawrev-2344	517	69	$	$	SYM
inlawrev-2344	517	70	391.^^	391.^^	NUM
inlawrev-2344	517	71	®	®	NOUN
inlawrev-2344	517	72	obviously	obviously	ADV
inlawrev-2344	517	73	,	,	PUNCT
inlawrev-2344	517	74	the	the	DET
inlawrev-2344	517	75	percentage	percentage	NOUN
inlawrev-2344	517	76	of	of	ADP
inlawrev-2344	517	77	those	those	PRON
inlawrev-2344	517	78	in	in	ADP
inlawrev-2344	517	79	the	the	DET
inlawrev-2344	517	80	lower	low	ADJ
inlawrev-2344	517	81	and	and	CCONJ
inlawrev-2344	517	82	middle	middle	ADJ
inlawrev-2344	517	83	income	income	NOUN
inlawrev-2344	517	84	brackets	bracket	NOUN
inlawrev-2344	517	85	who	who	PRON
inlawrev-2344	517	86	were	be	AUX
inlawrev-2344	517	87	able	able	ADJ
inlawrev-2344	517	88	to	to	PART
inlawrev-2344	517	89	lower	lower	VERB
inlawrev-2344	517	90	their	their	PRON
inlawrev-2344	517	91	taxable	taxable	ADJ
inlawrev-2344	517	92	income	income	NOUN
inlawrev-2344	517	93	by	by	ADP
inlawrev-2344	517	94	itemizing	itemize	VERB
inlawrev-2344	517	95	deductions	deduction	NOUN
inlawrev-2344	517	96	would	would	AUX
inlawrev-2344	517	97	be	be	AUX
inlawrev-2344	517	98	much	much	ADV
inlawrev-2344	517	99	larger	large	ADJ
inlawrev-2344	517	100	if	if	SCONJ
inlawrev-2344	517	101	renters	renter	NOUN
inlawrev-2344	517	102	were	be	AUX
inlawrev-2344	517	103	included	include	VERB
inlawrev-2344	517	104	.	.	PUNCT
inlawrev-2344	518	1	if	if	SCONJ
inlawrev-2344	518	2	the	the	DET
inlawrev-2344	518	3	cost	cost	NOUN
inlawrev-2344	518	4	of	of	ADP
inlawrev-2344	518	5	housing	housing	NOUN
inlawrev-2344	518	6	continues	continue	VERB
inlawrev-2344	518	7	to	to	PART
inlawrev-2344	518	8	rise	rise	VERB
inlawrev-2344	518	9	,	,	PUNCT
inlawrev-2344	518	10	it	it	PRON
inlawrev-2344	518	11	is	be	AUX
inlawrev-2344	518	12	especially	especially	ADV
inlawrev-2344	518	13	important	important	ADJ
inlawrev-2344	518	14	not	not	PART
inlawrev-2344	518	15	only	only	ADV
inlawrev-2344	518	16	that	that	SCONJ
inlawrev-2344	518	17	homeowners	homeowner	NOUN
inlawrev-2344	518	18	continue	continue	VERB
inlawrev-2344	518	19	to	to	PART
inlawrev-2344	518	20	deduct	deduct	VERB
inlawrev-2344	518	21	a	a	DET
inlawrev-2344	518	22	portion	portion	NOUN
inlawrev-2344	518	23	of	of	ADP
inlawrev-2344	518	24	their	their	PRON
inlawrev-2344	518	25	housing	housing	NOUN
inlawrev-2344	518	26	costs	cost	NOUN
inlawrev-2344	518	27	,	,	PUNCT
inlawrev-2344	518	28	but	but	CCONJ
inlawrev-2344	518	29	also	also	ADV
inlawrev-2344	518	30	that	that	SCONJ
inlawrev-2344	518	31	renters	renter	NOUN
inlawrev-2344	518	32	be	be	AUX
inlawrev-2344	518	33	allowed	allow	VERB
inlawrev-2344	518	34	similar	similar	ADJ
inlawrev-2344	518	35	deductions	deduction	NOUN
inlawrev-2344	518	36	.	.	PUNCT
inlawrev-2344	519	1	although	although	SCONJ
inlawrev-2344	519	2	it	it	PRON
inlawrev-2344	519	3	has	have	AUX
inlawrev-2344	519	4	been	be	AUX
inlawrev-2344	519	5	held	hold	VERB
inlawrev-2344	519	6	that	that	SCONJ
inlawrev-2344	519	7	"	"	PUNCT
inlawrev-2344	519	8	perfect	perfect	ADJ
inlawrev-2344	519	9	equality	equality	NOUN
inlawrev-2344	519	10	or	or	CCONJ
inlawrev-2344	519	11	absolute	absolute	ADJ
inlawrev-2344	519	12	logical	logical	ADJ
inlawrev-2344	519	13	consistency	consistency	NOUN
inlawrev-2344	519	14	between	between	ADP
inlawrev-2344	519	15	persons	person	NOUN
inlawrev-2344	519	16	subject	subject	ADJ
inlawrev-2344	519	17	to	to	ADP
inlawrev-2344	519	18	the	the	DET
inlawrev-2344	519	19	internal	internal	ADJ
inlawrev-2344	519	20	revenue	revenue	NOUN
inlawrev-2344	519	21	code	code	NOUN
inlawrev-2344	519	22	has	have	VERB
inlawrev-2344	519	23	[	[	X
inlawrev-2344	519	24	not	not	PART
inlawrev-2344	519	25	]	]	PUNCT
inlawrev-2344	519	26	been	be	AUX
inlawrev-2344	519	27	,	,	PUNCT
inlawrev-2344	519	28	at	at	ADP
inlawrev-2344	519	29	least	least	ADJ
inlawrev-2344	519	30	since	since	SCONJ
inlawrev-2344	519	31	the	the	DET
inlawrev-2344	519	32	adoption	adoption	NOUN
inlawrev-2344	519	33	of	of	ADP
inlawrev-2344	519	34	the	the	DET
inlawrev-2344	519	35	sixteenth	sixteenth	ADJ
inlawrev-2344	519	36	amendment	amendment	NOUN
inlawrev-2344	519	37	,	,	PUNCT
inlawrev-2344	519	38	a	a	DET
inlawrev-2344	519	39	constitutional	constitutional	ADJ
inlawrev-2344	519	40	sine	sine	NOUN
inlawrev-2344	519	41	qua	qua	NOUN
inlawrev-2344	519	42	non/'^^	non/'^^	X
inlawrev-2344	519	43	''	''	PUNCT
inlawrev-2344	519	44	any	any	DET
inlawrev-2344	519	45	legislative	legislative	ADJ
inlawrev-2344	519	46	change	change	NOUN
inlawrev-2344	519	47	aimed	aim	VERB
inlawrev-2344	519	48	in	in	ADP
inlawrev-2344	519	49	the	the	DET
inlawrev-2344	519	50	direction	direction	NOUN
inlawrev-2344	519	51	of	of	ADP
inlawrev-2344	519	52	equality	equality	NOUN
inlawrev-2344	519	53	and	and	CCONJ
inlawrev-2344	519	54	consistency	consistency	NOUN
inlawrev-2344	519	55	is	be	AUX
inlawrev-2344	519	56	surely	surely	ADV
inlawrev-2344	519	57	desirable	desirable	ADJ
inlawrev-2344	519	58	.	.	PUNCT
inlawrev-2344	520	1	joan	joan	PROPN
inlawrev-2344	520	2	ruhtenberg	ruhtenberg	PROPN
inlawrev-2344	520	3	^^see	^^see	PUNCT
inlawrev-2344	520	4	note	note	VERB
inlawrev-2344	520	5	80	80	NUM
inlawrev-2344	520	6	suprcl	suprcl	NOUN
inlawrev-2344	520	7	^^^u.s	^^^u.s	NUM
inlawrev-2344	520	8	.	.	PUNCT
inlawrev-2344	521	1	dep't	dep't	NOUN
inlawrev-2344	521	2	of	of	ADP
inlawrev-2344	521	3	housing	housing	NOUN
inlawrev-2344	521	4	and	and	CCONJ
inlawrev-2344	521	5	urban	urban	ADJ
inlawrev-2344	521	6	development	development	NOUN
inlawrev-2344	521	7	.	.	PUNCT
inlawrev-2344	522	1	1976	1976	NUM
inlawrev-2344	522	2	statistical	statistical	ADJ
inlawrev-2344	522	3	yearbook	yearbook	NOUN
inlawrev-2344	522	4	238	238	NUM
inlawrev-2344	522	5	(	(	PUNCT
inlawrev-2344	522	6	1977	1977	NUM
inlawrev-2344	522	7	)	)	PUNCT
inlawrev-2344	522	8	.	.	PUNCT
inlawrev-2344	523	1	"	"	PUNCT
inlawrev-2344	523	2	yd	yd	VERB
inlawrev-2344	523	3	'	'	PUNCT
inlawrev-2344	523	4	"	"	PUNCT
inlawrev-2344	523	5	"	"	PUNCT
inlawrev-2344	523	6	i	i	PRON
inlawrev-2344	523	7	d.	d.	PROPN
inlawrev-2344	523	8	at	at	ADP
inlawrev-2344	523	9	264	264	NUM
inlawrev-2344	523	10	.	.	PUNCT
inlawrev-2344	524	1	"	"	PUNCT
inlawrev-2344	524	2	*	*	PUNCT
inlawrev-2344	524	3	less	less	ADJ
inlawrev-2344	524	4	than	than	ADP
inlawrev-2344	524	5	one	one	NUM
inlawrev-2344	524	6	percent	percent	NOUN
inlawrev-2344	524	7	of	of	ADP
inlawrev-2344	524	8	those	those	PRON
inlawrev-2344	524	9	in	in	ADP
inlawrev-2344	524	10	the	the	DET
inlawrev-2344	524	11	$	$	SYM
inlawrev-2344	524	12	3,000	3,000	NUM
inlawrev-2344	524	13	to	to	PART
inlawrev-2344	524	14	$	$	SYM
inlawrev-2344	524	15	5,000	5,000	NUM
inlawrev-2344	524	16	income	income	NOUN
inlawrev-2344	524	17	bracket	bracket	NOUN
inlawrev-2344	524	18	itemized	itemize	VERB
inlawrev-2344	524	19	deductions	deduction	NOUN
inlawrev-2344	524	20	in	in	ADP
inlawrev-2344	524	21	1975	1975	NUM
inlawrev-2344	524	22	.	.	PUNCT
inlawrev-2344	525	1	int	int	NOUN
inlawrev-2344	525	2	.	.	PUNCT
inlawrev-2344	526	1	rev	rev	PROPN
inlawrev-2344	526	2	.	.	PROPN
inlawrev-2344	526	3	service	service	PROPN
inlawrev-2344	526	4	.	.	PUNCT
inlawrev-2344	527	1	u.s	u.s	PROPN
inlawrev-2344	527	2	.	.	PROPN
inlawrev-2344	527	3	deft	deft	PROPN
inlawrev-2344	527	4	of	of	ADP
inlawrev-2344	527	5	treas	treas	PROPN
inlawrev-2344	527	6	..	..	PUNCT
inlawrev-2344	527	7	statistics	statistic	NOUN
inlawrev-2344	527	8	of	of	ADP
inlawrev-2344	527	9	income	income	NOUN
inlawrev-2344	527	10	16	16	NUM
inlawrev-2344	527	11	(	(	PUNCT
inlawrev-2344	527	12	1975	1975	NUM
inlawrev-2344	527	13	)	)	PUNCT
inlawrev-2344	527	14	.	.	PUNCT
inlawrev-2344	528	1	"	"	PUNCT
inlawrev-2344	528	2	*	*	PUNCT
inlawrev-2344	528	3	u.s	u.s	PROPN
inlawrev-2344	528	4	.	.	PROPN
inlawrev-2344	528	5	deft	deft	NOUN
inlawrev-2344	528	6	of	of	ADP
inlawrev-2344	528	7	housing	housing	NOUN
inlawrev-2344	528	8	and	and	CCONJ
inlawrev-2344	528	9	urban	urban	ADJ
inlawrev-2344	528	10	development	development	PROPN
inlawrev-2344	528	11	,	,	PUNCT
inlawrev-2344	528	12	supra	supra	PROPN
inlawrev-2344	528	13	note	note	PROPN
inlawrev-2344	528	14	131	131	NUM
inlawrev-2344	528	15	,	,	PUNCT
inlawrev-2344	528	16	at	at	ADP
inlawrev-2344	528	17	233	233	NUM
inlawrev-2344	528	18	.	.	PUNCT
inlawrev-2344	528	19	'	'	PUNCT
inlawrev-2344	529	1	"	"	PUNCT
inlawrev-2344	529	2	"	"	PUNCT
inlawrev-2344	529	3	i	i	PRON
inlawrev-2344	529	4	d.	d.	NOUN
inlawrev-2344	529	5	"	"	PUNCT
inlawrev-2344	529	6	'	'	PUNCT
inlawrev-2344	529	7	barter	barter	NOUN
inlawrev-2344	529	8	v.	v.	PROPN
inlawrev-2344	529	9	united	united	PROPN
inlawrev-2344	529	10	states	states	PROPN
inlawrev-2344	529	11	,	,	PUNCT
inlawrev-2344	529	12	550	550	NUM
inlawrev-2344	529	13	f.2d	f.2d	NOUN
inlawrev-2344	529	14	1239	1239	NUM
inlawrev-2344	529	15	,	,	PUNCT
inlawrev-2344	529	16	1240	1240	NUM
inlawrev-2344	529	17	(	(	PUNCT
inlawrev-2344	529	18	7th	7th	ADJ
inlawrev-2344	529	19	cir	cir	NOUN
inlawrev-2344	529	20	.	.	PUNCT
inlawrev-2344	529	21	1977	1977	NUM
inlawrev-2344	529	22	)	)	PUNCT
inlawrev-2344	529	23	(	(	PUNCT
inlawrev-2344	529	24	appeal	appeal	NOUN
inlawrev-2344	529	25	of	of	ADP
inlawrev-2344	529	26	an	an	DET
inlawrev-2344	529	27	adverse	adverse	ADJ
inlawrev-2344	529	28	judgment	judgment	NOUN
inlawrev-2344	529	29	in	in	ADP
inlawrev-2344	529	30	a	a	DET
inlawrev-2344	529	31	tax	tax	NOUN
inlawrev-2344	529	32	refund	refund	NOUN
inlawrev-2344	529	33	suit	suit	NOUN
inlawrev-2344	529	34	wherein	wherein	SCONJ
inlawrev-2344	529	35	plaintiffs	plaintiff	NOUN
inlawrev-2344	529	36	unsuccessfully	unsuccessfully	ADV
inlawrev-2344	529	37	contended	contend	VERB
inlawrev-2344	529	38	that	that	SCONJ
inlawrev-2344	529	39	the	the	DET
inlawrev-2344	529	40	tax	tax	NOUN
inlawrev-2344	529	41	rate	rate	NOUN
inlawrev-2344	529	42	schedules	schedule	NOUN
inlawrev-2344	529	43	violated	violate	VERB
inlawrev-2344	529	44	the	the	DET
inlawrev-2344	529	45	due	due	ADJ
inlawrev-2344	529	46	process	process	NOUN
inlawrev-2344	529	47	clause	clause	NOUN
inlawrev-2344	529	48	of	of	ADP
inlawrev-2344	529	49	the	the	DET
inlawrev-2344	529	50	fifth	fifth	ADJ
inlawrev-2344	529	51	amendment	amendment	NOUN
inlawrev-2344	529	52	,	,	PUNCT
inlawrev-2344	529	53	the	the	DET
inlawrev-2344	529	54	free	free	ADJ
inlawrev-2344	529	55	exercise	exercise	NOUN
inlawrev-2344	529	56	clause	clause	NOUN
inlawrev-2344	529	57	of	of	ADP
inlawrev-2344	529	58	the	the	DET
inlawrev-2344	529	59	first	first	ADJ
inlawrev-2344	529	60	amendment	amendment	NOUN
inlawrev-2344	529	61	,	,	PUNCT
inlawrev-2344	529	62	and	and	CCONJ
inlawrev-2344	529	63	the	the	DET
inlawrev-2344	529	64	right	right	NOUN
inlawrev-2344	529	65	to	to	PART
inlawrev-2344	529	66	associate	associate	VERB
inlawrev-2344	529	67	in	in	ADP
inlawrev-2344	529	68	marriage	marriage	NOUN
inlawrev-2344	529	69	protected	protect	VERB
inlawrev-2344	529	70	by	by	ADP
inlawrev-2344	529	71	the	the	DET
inlawrev-2344	529	72	first	first	ADJ
inlawrev-2344	529	73	,	,	PUNCT
inlawrev-2344	529	74	fourth	fourth	ADJ
inlawrev-2344	529	75	,	,	PUNCT
inlawrev-2344	529	76	fifth	fifth	ADJ
inlawrev-2344	529	77	,	,	PUNCT
inlawrev-2344	529	78	ninth	ninth	ADJ
inlawrev-2344	529	79	,	,	PUNCT
inlawrev-2344	529	80	and	and	CCONJ
inlawrev-2344	529	81	tenth	tenth	ADJ
inlawrev-2344	529	82	amendments	amendment	NOUN
inlawrev-2344	529	83	)	)	PUNCT
inlawrev-2344	529	84	.	.	PUNCT