id	sid	tid	token	lemma	pos
inlawrev-2375	1	1	indiana	indiana	PROPN
inlawrev-2375	1	2	law	law	PROPN
inlawrev-2375	1	3	review	review	PROPN
inlawrev-2375	1	4	indiana	indiana	PROPN
inlawrev-2375	1	5	lair	lair	PROPN
inlawrev-2375	1	6	revieiiv	revieiiv	NOUN
inlawrev-2375	1	7	volume	volume	VERB
inlawrev-2375	1	8	13	13	NUM
inlawrev-2375	1	9	1980	1980	NUM
inlawrev-2375	1	10	number	number	NOUN
inlawrev-2375	1	11	2	2	NUM
inlawrev-2375	1	12	reexamining	reexamine	VERB
inlawrev-2375	1	13	the	the	DET
inlawrev-2375	1	14	relationship	relationship	NOUN
inlawrev-2375	1	15	between	between	ADP
inlawrev-2375	1	16	capital	capital	NOUN
inlawrev-2375	1	17	gain	gain	NOUN
inlawrev-2375	1	18	and	and	CCONJ
inlawrev-2375	1	19	the	the	DET
inlawrev-2375	1	20	assignment	assignment	NOUN
inlawrev-2375	1	21	of	of	ADP
inlawrev-2375	1	22	income	income	PROPN
inlawrev-2375	1	23	david	david	PROPN
inlawrev-2375	1	24	f.	f.	PROPN
inlawrev-2375	1	25	shores	shores	PROPN
inlawrev-2375	1	26	*	*	PUNCT
inlawrev-2375	1	27	i.	i.	PROPN
inlawrev-2375	1	28	introduction	introduction	NOUN
inlawrev-2375	1	29	only	only	ADV
inlawrev-2375	1	30	gain	gain	VERB
inlawrev-2375	1	31	from	from	ADP
inlawrev-2375	1	32	the	the	DET
inlawrev-2375	1	33	sale	sale	NOUN
inlawrev-2375	1	34	or	or	CCONJ
inlawrev-2375	1	35	exchange	exchange	NOUN
inlawrev-2375	1	36	of	of	ADP
inlawrev-2375	1	37	property	property	NOUN
inlawrev-2375	1	38	qualifies	qualifie	NOUN
inlawrev-2375	1	39	for	for	ADP
inlawrev-2375	1	40	preferential	preferential	ADJ
inlawrev-2375	1	41	capital	capital	NOUN
inlawrev-2375	1	42	gain	gain	NOUN
inlawrev-2375	1	43	treatment	treatment	NOUN
inlawrev-2375	1	44	under	under	ADP
inlawrev-2375	1	45	the	the	DET
inlawrev-2375	1	46	internal	internal	ADJ
inlawrev-2375	1	47	revenue	revenue	NOUN
inlawrev-2375	1	48	code	code	NOUN
inlawrev-2375	1	49	(	(	PUNCT
inlawrev-2375	1	50	irc)/	irc)/	NOUN
inlawrev-2375	1	51	when	when	SCONJ
inlawrev-2375	1	52	an	an	DET
inlawrev-2375	1	53	interest	interest	NOUN
inlawrev-2375	1	54	is	be	AUX
inlawrev-2375	1	55	sold	sell	VERB
inlawrev-2375	1	56	the	the	DET
inlawrev-2375	1	57	question	question	NOUN
inlawrev-2375	1	58	sometimes	sometimes	ADV
inlawrev-2375	1	59	arises	arise	VERB
inlawrev-2375	1	60	whether	whether	SCONJ
inlawrev-2375	1	61	the	the	DET
inlawrev-2375	1	62	interest	interest	NOUN
inlawrev-2375	1	63	is	be	AUX
inlawrev-2375	1	64	a	a	DET
inlawrev-2375	1	65	property	property	NOUN
inlawrev-2375	1	66	interest	interest	NOUN
inlawrev-2375	1	67	qualifying	qualify	VERB
inlawrev-2375	1	68	for	for	ADP
inlawrev-2375	1	69	capital	capital	NOUN
inlawrev-2375	1	70	gain	gain	NOUN
inlawrev-2375	1	71	treatment	treatment	NOUN
inlawrev-2375	1	72	,	,	PUNCT
inlawrev-2375	1	73	or	or	CCONJ
inlawrev-2375	1	74	an	an	DET
inlawrev-2375	1	75	income	income	NOUN
inlawrev-2375	1	76	interest	interest	NOUN
inlawrev-2375	1	77	which	which	PRON
inlawrev-2375	1	78	is	be	AUX
inlawrev-2375	1	79	not	not	PART
inlawrev-2375	1	80	a	a	DET
inlawrev-2375	1	81	capital	capital	NOUN
inlawrev-2375	1	82	asset	asset	NOUN
inlawrev-2375	1	83	because	because	SCONJ
inlawrev-2375	1	84	it	it	PRON
inlawrev-2375	1	85	is	be	AUX
inlawrev-2375	1	86	not	not	PART
inlawrev-2375	1	87	"	"	PUNCT
inlawrev-2375	1	88	property	property	NOUN
inlawrev-2375	1	89	"	"	PUNCT
inlawrev-2375	1	90	within	within	ADP
inlawrev-2375	1	91	the	the	DET
inlawrev-2375	1	92	meaning	meaning	NOUN
inlawrev-2375	1	93	of	of	ADP
inlawrev-2375	1	94	section	section	NOUN
inlawrev-2375	1	95	1221	1221	NUM
inlawrev-2375	1	96	of	of	ADP
inlawrev-2375	1	97	the	the	DET
inlawrev-2375	1	98	code	code	NOUN
inlawrev-2375	1	99	.	.	PUNCT
inlawrev-2375	2	1	the	the	DET
inlawrev-2375	2	2	property	property	NOUN
inlawrev-2375	2	3	versus	versus	ADP
inlawrev-2375	2	4	income	income	NOUN
inlawrev-2375	2	5	distinction	distinction	NOUN
inlawrev-2375	2	6	is	be	AUX
inlawrev-2375	2	7	also	also	ADV
inlawrev-2375	2	8	crucial	crucial	ADJ
inlawrev-2375	2	9	to	to	ADP
inlawrev-2375	2	10	the	the	DET
inlawrev-2375	2	11	assignment	assignment	NOUN
inlawrev-2375	2	12	of	of	ADP
inlawrev-2375	2	13	income	income	NOUN
inlawrev-2375	2	14	doctrine	doctrine	NOUN
inlawrev-2375	2	15	,	,	PUNCT
inlawrev-2375	2	16	which	which	PRON
inlawrev-2375	2	17	states	state	VERB
inlawrev-2375	2	18	that	that	SCONJ
inlawrev-2375	2	19	only	only	ADV
inlawrev-2375	2	20	property	property	NOUN
inlawrev-2375	2	21	,	,	PUNCT
inlawrev-2375	2	22	not	not	PART
inlawrev-2375	2	23	income	income	NOUN
inlawrev-2375	2	24	,	,	PUNCT
inlawrev-2375	2	25	can	can	AUX
inlawrev-2375	2	26	be	be	AUX
inlawrev-2375	2	27	transferred	transfer	VERB
inlawrev-2375	2	28	by	by	ADP
inlawrev-2375	2	29	gift	gift	NOUN
inlawrev-2375	2	30	for	for	ADP
inlawrev-2375	2	31	income	income	NOUN
inlawrev-2375	2	32	tax	tax	NOUN
inlawrev-2375	2	33	purposes.^	purposes.^	NOUN
inlawrev-2375	2	34	if	if	SCONJ
inlawrev-2375	2	35	an	an	DET
inlawrev-2375	2	36	interest	interest	NOUN
inlawrev-2375	2	37	believed	believe	VERB
inlawrev-2375	2	38	to	to	PART
inlawrev-2375	2	39	be	be	AUX
inlawrev-2375	2	40	a	a	DET
inlawrev-2375	2	41	property	property	NOUN
inlawrev-2375	2	42	interest	interest	NOUN
inlawrev-2375	2	43	is	be	AUX
inlawrev-2375	2	44	transferred	transfer	VERB
inlawrev-2375	2	45	by	by	ADP
inlawrev-2375	2	46	gift	gift	NOUN
inlawrev-2375	2	47	and	and	CCONJ
inlawrev-2375	2	48	is	be	AUX
inlawrev-2375	2	49	later	later	ADV
inlawrev-2375	2	50	found	find	VERB
inlawrev-2375	2	51	to	to	PART
inlawrev-2375	2	52	be	be	AUX
inlawrev-2375	2	53	an	an	DET
inlawrev-2375	2	54	income	income	NOUN
inlawrev-2375	2	55	interest	interest	NOUN
inlawrev-2375	2	56	,	,	PUNCT
inlawrev-2375	2	57	the	the	DET
inlawrev-2375	2	58	transfer	transfer	NOUN
inlawrev-2375	2	59	will	will	AUX
inlawrev-2375	2	60	be	be	AUX
inlawrev-2375	2	61	disregarded	disregard	VERB
inlawrev-2375	2	62	for	for	ADP
inlawrev-2375	2	63	tax	tax	NOUN
inlawrev-2375	2	64	purposes	purpose	NOUN
inlawrev-2375	2	65	and	and	CCONJ
inlawrev-2375	2	66	the	the	DET
inlawrev-2375	2	67	transferor	transferor	NOUN
inlawrev-2375	2	68	taxed	tax	VERB
inlawrev-2375	2	69	on	on	ADP
inlawrev-2375	2	70	the	the	DET
inlawrev-2375	2	71	income	income	NOUN
inlawrev-2375	2	72	.	.	PUNCT
inlawrev-2375	3	1	for	for	ADP
inlawrev-2375	3	2	example	example	NOUN
inlawrev-2375	3	3	,	,	PUNCT
inlawrev-2375	3	4	a	a	DET
inlawrev-2375	3	5	fee	fee	NOUN
inlawrev-2375	3	6	owner	owner	NOUN
inlawrev-2375	3	7	of	of	ADP
inlawrev-2375	3	8	real	real	ADJ
inlawrev-2375	3	9	estate	estate	NOUN
inlawrev-2375	3	10	might	might	AUX
inlawrev-2375	3	11	give	give	VERB
inlawrev-2375	3	12	his	his	PRON
inlawrev-2375	3	13	child	child	NOUN
inlawrev-2375	3	14	the	the	DET
inlawrev-2375	3	15	right	right	NOUN
inlawrev-2375	3	16	to	to	PART
inlawrev-2375	3	17	collect	collect	VERB
inlawrev-2375	3	18	rent	rent	NOUN
inlawrev-2375	3	19	from	from	ADP
inlawrev-2375	3	20	the	the	DET
inlawrev-2375	3	21	real	real	ADJ
inlawrev-2375	3	22	estate	estate	NOUN
inlawrev-2375	3	23	for	for	ADP
inlawrev-2375	3	24	a	a	DET
inlawrev-2375	3	25	five	five	NUM
inlawrev-2375	3	26	-	-	PUNCT
inlawrev-2375	3	27	year	year	NOUN
inlawrev-2375	3	28	period	period	NOUN
inlawrev-2375	3	29	.	.	PUNCT
inlawrev-2375	4	1	although	although	SCONJ
inlawrev-2375	4	2	the	the	DET
inlawrev-2375	4	3	child	child	NOUN
inlawrev-2375	4	4	may	may	AUX
inlawrev-2375	4	5	have	have	VERB
inlawrev-2375	4	6	an	an	DET
inlawrev-2375	4	7	enforceable	enforceable	ADJ
inlawrev-2375	4	8	right	right	NOUN
inlawrev-2375	4	9	to	to	ADP
inlawrev-2375	4	10	the	the	DET
inlawrev-2375	4	11	rent	rent	NOUN
inlawrev-2375	4	12	under	under	ADP
inlawrev-2375	4	13	local	local	ADJ
inlawrev-2375	4	14	law	law	NOUN
inlawrev-2375	4	15	,	,	PUNCT
inlawrev-2375	4	16	the	the	DET
inlawrev-2375	4	17	assignment	assignment	NOUN
inlawrev-2375	4	18	of	of	ADP
inlawrev-2375	4	19	income	income	NOUN
inlawrev-2375	4	20	doctrine	doctrine	NOUN
inlawrev-2375	4	21	precludes	preclude	VERB
inlawrev-2375	4	22	recognition	recognition	NOUN
inlawrev-2375	4	23	of	of	ADP
inlawrev-2375	4	24	the	the	DET
inlawrev-2375	4	25	transfer	transfer	NOUN
inlawrev-2375	4	26	and	and	CCONJ
inlawrev-2375	4	27	therefore	therefore	ADV
inlawrev-2375	4	28	the	the	DET
inlawrev-2375	4	29	donor	donor	NOUN
inlawrev-2375	4	30	will	will	AUX
inlawrev-2375	4	31	be	be	AUX
inlawrev-2375	4	32	taxed	tax	VERB
inlawrev-2375	4	33	on	on	ADP
inlawrev-2375	4	34	the	the	DET
inlawrev-2375	4	35	income	income	NOUN
inlawrev-2375	4	36	.	.	PUNCT
inlawrev-2375	5	1	if	if	SCONJ
inlawrev-2375	5	2	,	,	PUNCT
inlawrev-2375	5	3	professor	professor	NOUN
inlawrev-2375	5	4	of	of	ADP
inlawrev-2375	5	5	law	law	NOUN
inlawrev-2375	5	6	,	,	PUNCT
inlawrev-2375	5	7	wake	wake	VERB
inlawrev-2375	5	8	forest	forest	NOUN
inlawrev-2375	5	9	university	university	NOUN
inlawrev-2375	5	10	school	school	NOUN
inlawrev-2375	5	11	of	of	ADP
inlawrev-2375	5	12	law	law	NOUN
inlawrev-2375	5	13	.	.	PUNCT
inlawrev-2375	6	1	b.b.a	b.b.a	NOUN
inlawrev-2375	6	2	.	.	PUNCT
inlawrev-2375	7	1	university	university	PROPN
inlawrev-2375	7	2	of	of	ADP
inlawrev-2375	7	3	iowa	iowa	PROPN
inlawrev-2375	7	4	,	,	PUNCT
inlawrev-2375	7	5	1965	1965	NUM
inlawrev-2375	7	6	;	;	PUNCT
inlawrev-2375	7	7	j.d	j.d	PROPN
inlawrev-2375	7	8	.	.	PROPN
inlawrev-2375	7	9	,	,	PUNCT
inlawrev-2375	7	10	university	university	PROPN
inlawrev-2375	7	11	of	of	ADP
inlawrev-2375	7	12	iowa	iowa	PROPN
inlawrev-2375	7	13	,	,	PUNCT
inlawrev-2375	7	14	1967	1967	NUM
inlawrev-2375	7	15	;	;	PUNCT
inlawrev-2375	7	16	l.l.m	l.l.m	NOUN
inlawrev-2375	7	17	.	.	PUNCT
inlawrev-2375	7	18	,	,	PUNCT
inlawrev-2375	7	19	georgetown	georgetown	PROPN
inlawrev-2375	7	20	law	law	NOUN
inlawrev-2375	7	21	center	center	NOUN
inlawrev-2375	7	22	,	,	PUNCT
inlawrev-2375	7	23	1969	1969	NUM
inlawrev-2375	7	24	.	.	PUNCT
inlawrev-2375	8	1	^i.r.c	^i.r.c	X
inlawrev-2375	8	2	.	.	PUNCT
inlawrev-2375	9	1	§	§	PROPN
inlawrev-2375	9	2	§	§	PROPN
inlawrev-2375	9	3	1221	1221	NUM
inlawrev-2375	9	4	,	,	PUNCT
inlawrev-2375	9	5	1222	1222	NUM
inlawrev-2375	9	6	.	.	PUNCT
inlawrev-2375	10	1	see	see	VERB
inlawrev-2375	10	2	also	also	ADV
inlawrev-2375	10	3	i	i	PROPN
inlawrev-2375	10	4	d.	d.	PROPN
inlawrev-2375	10	5	§	§	PROPN
inlawrev-2375	10	6	§	§	PROPN
inlawrev-2375	10	7	1201	1201	NUM
inlawrev-2375	10	8	-	-	SYM
inlawrev-2375	10	9	1202	1202	NUM
inlawrev-2375	10	10	,	,	PUNCT
inlawrev-2375	10	11	1221	1221	NUM
inlawrev-2375	10	12	-	-	SYM
inlawrev-2375	10	13	1222	1222	NUM
inlawrev-2375	10	14	.	.	PUNCT
inlawrev-2375	11	1	^compare	^compare	PUNCT
inlawrev-2375	11	2	blair	blair	PROPN
inlawrev-2375	11	3	v.	v.	PROPN
inlawrev-2375	11	4	commissioner	commissioner	PROPN
inlawrev-2375	11	5	,	,	PUNCT
inlawrev-2375	11	6	300	300	NUM
inlawrev-2375	11	7	u.s	u.s	PROPN
inlawrev-2375	11	8	.	.	PROPN
inlawrev-2375	11	9	5	5	NUM
inlawrev-2375	11	10	(	(	PUNCT
inlawrev-2375	11	11	1937	1937	NUM
inlawrev-2375	11	12	)	)	PUNCT
inlawrev-2375	11	13	(	(	PUNCT
inlawrev-2375	11	14	life	life	NOUN
inlawrev-2375	11	15	estate	estate	NOUN
inlawrev-2375	11	16	in	in	ADP
inlawrev-2375	11	17	trust	trust	NOUN
inlawrev-2375	11	18	may	may	AUX
inlawrev-2375	11	19	be	be	AUX
inlawrev-2375	11	20	assigned	assign	VERB
inlawrev-2375	11	21	by	by	ADP
inlawrev-2375	11	22	gift	gift	NOUN
inlawrev-2375	11	23	)	)	PUNCT
inlawrev-2375	11	24	,	,	PUNCT
inlawrev-2375	11	25	with	with	ADP
inlawrev-2375	11	26	helvering	helvere	VERB
inlawrev-2375	11	27	v.	v.	PROPN
inlawrev-2375	11	28	horst	horst	PROPN
inlawrev-2375	11	29	,	,	PUNCT
inlawrev-2375	11	30	311	311	NUM
inlawrev-2375	11	31	u.s	u.s	PROPN
inlawrev-2375	11	32	.	.	PROPN
inlawrev-2375	11	33	112	112	NUM
inlawrev-2375	11	34	(	(	PUNCT
inlawrev-2375	11	35	1940	1940	NUM
inlawrev-2375	11	36	)	)	PUNCT
inlawrev-2375	11	37	(	(	PUNCT
inlawrev-2375	11	38	interest	interest	NOUN
inlawrev-2375	11	39	coupons	coupon	NOUN
inlawrev-2375	11	40	detached	detach	VERB
inlawrev-2375	11	41	from	from	ADP
inlawrev-2375	11	42	bonds	bond	NOUN
inlawrev-2375	11	43	can	can	AUX
inlawrev-2375	11	44	not	not	PART
inlawrev-2375	11	45	be	be	AUX
inlawrev-2375	11	46	assigned	assign	VERB
inlawrev-2375	11	47	by	by	ADP
inlawrev-2375	11	48	gift	gift	NOUN
inlawrev-2375	11	49	)	)	PUNCT
inlawrev-2375	11	50	.	.	PUNCT
inlawrev-2375	12	1	under	under	ADP
inlawrev-2375	12	2	the	the	DET
inlawrev-2375	12	3	grantor	grantor	NOUN
inlawrev-2375	12	4	trust	trust	NOUN
inlawrev-2375	12	5	rules	rule	NOUN
inlawrev-2375	12	6	,	,	PUNCT
inlawrev-2375	12	7	an	an	DET
inlawrev-2375	12	8	income	income	NOUN
inlawrev-2375	12	9	interest	interest	NOUN
inlawrev-2375	12	10	of	of	ADP
inlawrev-2375	12	11	10	10	NUM
inlawrev-2375	12	12	years	year	NOUN
inlawrev-2375	12	13	or	or	CCONJ
inlawrev-2375	12	14	more	more	ADJ
inlawrev-2375	12	15	may	may	AUX
inlawrev-2375	12	16	be	be	AUX
inlawrev-2375	12	17	assigned	assign	VERB
inlawrev-2375	12	18	through	through	ADP
inlawrev-2375	12	19	a	a	DET
inlawrev-2375	12	20	10	10	NUM
inlawrev-2375	12	21	-	-	PUNCT
inlawrev-2375	12	22	year	year	NOUN
inlawrev-2375	12	23	trust	trust	NOUN
inlawrev-2375	12	24	and	and	CCONJ
inlawrev-2375	12	25	the	the	DET
inlawrev-2375	12	26	donee	donee	NOUN
inlawrev-2375	12	27	will	will	AUX
inlawrev-2375	12	28	be	be	AUX
inlawrev-2375	12	29	taxed	tax	VERB
inlawrev-2375	12	30	on	on	ADP
inlawrev-2375	12	31	the	the	DET
inlawrev-2375	12	32	income	income	NOUN
inlawrev-2375	12	33	.	.	PUNCT
inlawrev-2375	13	1	i.r.c	i.r.c	NOUN
inlawrev-2375	13	2	.	.	PUNCT
inlawrev-2375	14	1	§	§	PROPN
inlawrev-2375	14	2	§	§	PROPN
inlawrev-2375	14	3	671	671	NUM
inlawrev-2375	14	4	-	-	SYM
inlawrev-2375	14	5	677	677	NUM
inlawrev-2375	14	6	.	.	PUNCT
inlawrev-2375	15	1	a	a	DET
inlawrev-2375	15	2	mere	mere	ADJ
inlawrev-2375	15	3	right	right	NOUN
inlawrev-2375	15	4	to	to	ADP
inlawrev-2375	15	5	income	income	VERB
inlawrev-2375	15	6	,	,	PUNCT
inlawrev-2375	15	7	however	however	ADV
inlawrev-2375	15	8	,	,	PUNCT
inlawrev-2375	15	9	can	can	AUX
inlawrev-2375	15	10	not	not	PART
inlawrev-2375	15	11	be	be	AUX
inlawrev-2375	15	12	assigned	assign	VERB
inlawrev-2375	15	13	for	for	ADP
inlawrev-2375	15	14	tax	tax	NOUN
inlawrev-2375	15	15	purposes	purpose	NOUN
inlawrev-2375	15	16	.	.	PUNCT
inlawrev-2375	16	1	to	to	PART
inlawrev-2375	16	2	qualify	qualify	VERB
inlawrev-2375	16	3	under	under	ADP
inlawrev-2375	16	4	the	the	DET
inlawrev-2375	16	5	grantor	grantor	NOUN
inlawrev-2375	16	6	trust	trust	NOUN
inlawrev-2375	16	7	rules	rule	NOUN
inlawrev-2375	16	8	,	,	PUNCT
inlawrev-2375	16	9	the	the	DET
inlawrev-2375	16	10	interest	interest	NOUN
inlawrev-2375	16	11	assigned	assign	VERB
inlawrev-2375	16	12	to	to	ADP
inlawrev-2375	16	13	the	the	DET
inlawrev-2375	16	14	trust	trust	NOUN
inlawrev-2375	16	15	must	must	AUX
inlawrev-2375	16	16	be	be	AUX
inlawrev-2375	16	17	a	a	DET
inlawrev-2375	16	18	property	property	NOUN
inlawrev-2375	16	19	interest	interest	NOUN
inlawrev-2375	16	20	.	.	PUNCT
inlawrev-2375	17	1	treas	treas	PROPN
inlawrev-2375	17	2	.	.	PUNCT
inlawrev-2375	18	1	reg	reg	PROPN
inlawrev-2375	18	2	.	.	PUNCT
inlawrev-2375	19	1	§	§	PROPN
inlawrev-2375	19	2	1.671	1.671	NUM
inlawrev-2375	19	3	-	-	PUNCT
inlawrev-2375	19	4	l(c	l(c	NOUN
inlawrev-2375	19	5	)	)	PUNCT
inlawrev-2375	19	6	,	,	PUNCT
inlawrev-2375	19	7	t.d	t.d	PROPN
inlawrev-2375	19	8	.	.	PROPN
inlawrev-2375	19	9	7148	7148	NUM
inlawrev-2375	19	10	,	,	PUNCT
inlawrev-2375	19	11	1971	1971	NUM
inlawrev-2375	19	12	-	-	SYM
inlawrev-2375	19	13	2	2	NUM
inlawrev-2375	19	14	c.b	c.b	PROPN
inlawrev-2375	19	15	.	.	PROPN
inlawrev-2375	19	16	251	251	NUM
inlawrev-2375	19	17	.	.	PUNCT
inlawrev-2375	20	1	if	if	SCONJ
inlawrev-2375	20	2	the	the	DET
inlawrev-2375	20	3	conditions	condition	NOUN
inlawrev-2375	20	4	of	of	ADP
inlawrev-2375	20	5	the	the	DET
inlawrev-2375	20	6	grantor	grantor	NOUN
inlawrev-2375	20	7	trust	trust	NOUN
inlawrev-2375	20	8	rules	rule	NOUN
inlawrev-2375	20	9	are	be	AUX
inlawrev-2375	20	10	met	meet	VERB
inlawrev-2375	20	11	,	,	PUNCT
inlawrev-2375	20	12	the	the	DET
inlawrev-2375	20	13	income	income	NOUN
inlawrev-2375	20	14	from	from	ADP
inlawrev-2375	20	15	such	such	ADJ
inlawrev-2375	20	16	property	property	NOUN
inlawrev-2375	20	17	will	will	AUX
inlawrev-2375	20	18	be	be	AUX
inlawrev-2375	20	19	taxed	tax	VERB
inlawrev-2375	20	20	to	to	ADP
inlawrev-2375	20	21	the	the	DET
inlawrev-2375	20	22	donee	donee	NOUN
inlawrev-2375	20	23	-	-	PUNCT
inlawrev-2375	20	24	beneficiary	beneficiary	NOUN
inlawrev-2375	20	25	during	during	ADP
inlawrev-2375	20	26	the	the	DET
inlawrev-2375	20	27	term	term	NOUN
inlawrev-2375	20	28	of	of	ADP
inlawrev-2375	20	29	the	the	DET
inlawrev-2375	20	30	trust	trust	NOUN
inlawrev-2375	20	31	.	.	PUNCT
inlawrev-2375	21	1	for	for	ADP
inlawrev-2375	21	2	a	a	DET
inlawrev-2375	21	3	comprehensive	comprehensive	ADJ
inlawrev-2375	21	4	discussion	discussion	NOUN
inlawrev-2375	21	5	of	of	ADP
inlawrev-2375	21	6	the	the	DET
inlawrev-2375	21	7	assignment	assignment	NOUN
inlawrev-2375	21	8	of	of	ADP
inlawrev-2375	21	9	income	income	NOUN
inlawrev-2375	21	10	doctrine	doctrine	NOUN
inlawrev-2375	21	11	,	,	PUNCT
inlawrev-2375	21	12	see	see	VERB
inlawrev-2375	21	13	lyon	lyon	PROPN
inlawrev-2375	21	14	&	&	CCONJ
inlawrev-2375	21	15	eustice	eustice	PROPN
inlawrev-2375	21	16	,	,	PUNCT
inlawrev-2375	21	17	assignment	assignment	NOUN
inlawrev-2375	21	18	of	of	ADP
inlawrev-2375	21	19	income	income	NOUN
inlawrev-2375	21	20	:	:	PUNCT
inlawrev-2375	21	21	fruit	fruit	NOUN
inlawrev-2375	21	22	and	and	CCONJ
inlawrev-2375	21	23	tree	tree	NOUN
inlawrev-2375	21	24	as	as	SCONJ
inlawrev-2375	21	25	irrigated	irrigate	VERB
inlawrev-2375	21	26	by	by	ADP
inlawrev-2375	21	27	the	the	DET
inlawrev-2375	21	28	p.g	p.g	PROPN
inlawrev-2375	21	29	.	.	PROPN
inlawrev-2375	21	30	lake	lake	PROPN
inlawrev-2375	21	31	case	case	NOUN
inlawrev-2375	21	32	,	,	PUNCT
inlawrev-2375	21	33	17	17	NUM
inlawrev-2375	21	34	tax	tax	NOUN
inlawrev-2375	21	35	l.	l.	PROPN
inlawrev-2375	21	36	rev	rev	PROPN
inlawrev-2375	21	37	.	.	PROPN
inlawrev-2375	21	38	293	293	NUM
inlawrev-2375	21	39	(	(	PUNCT
inlawrev-2375	21	40	1962	1962	NUM
inlawrev-2375	21	41	)	)	PUNCT
inlawrev-2375	21	42	.	.	PUNCT
inlawrev-2375	22	1	463	463	NUM
inlawrev-2375	22	2	464	464	NUM
inlawrev-2375	22	3	indiana	indiana	PROPN
inlawrev-2375	22	4	la	la	PROPN
inlawrev-2375	22	5	w	w	PROPN
inlawrev-2375	22	6	review	review	PROPN
inlawrev-2375	22	7	[	[	X
inlawrev-2375	22	8	vol	vol	NOUN
inlawrev-2375	22	9	.	.	PUNCT
inlawrev-2375	22	10	13:463	13:463	NUM
inlawrev-2375	22	11	however	however	ADV
inlawrev-2375	22	12	,	,	PUNCT
inlawrev-2375	22	13	the	the	DET
inlawrev-2375	22	14	fee	fee	NOUN
inlawrev-2375	22	15	owner	owner	NOUN
inlawrev-2375	22	16	gave	give	VERB
inlawrev-2375	22	17	away	away	ADP
inlawrev-2375	22	18	the	the	DET
inlawrev-2375	22	19	fee	fee	NOUN
inlawrev-2375	22	20	,	,	PUNCT
inlawrev-2375	22	21	the	the	DET
inlawrev-2375	22	22	transfer	transfer	NOUN
inlawrev-2375	22	23	of	of	ADP
inlawrev-2375	22	24	a	a	DET
inlawrev-2375	22	25	property	property	NOUN
inlawrev-2375	22	26	interest	interest	NOUN
inlawrev-2375	22	27	would	would	AUX
inlawrev-2375	22	28	be	be	AUX
inlawrev-2375	22	29	effective	effective	ADJ
inlawrev-2375	22	30	for	for	ADP
inlawrev-2375	22	31	tax	tax	NOUN
inlawrev-2375	22	32	purposes	purpose	NOUN
inlawrev-2375	22	33	,	,	PUNCT
inlawrev-2375	22	34	and	and	CCONJ
inlawrev-2375	22	35	income	income	NOUN
inlawrev-2375	22	36	accruing	accrue	VERB
inlawrev-2375	22	37	after	after	ADP
inlawrev-2375	22	38	the	the	DET
inlawrev-2375	22	39	date	date	NOUN
inlawrev-2375	22	40	of	of	ADP
inlawrev-2375	22	41	the	the	DET
inlawrev-2375	22	42	gift	gift	NOUN
inlawrev-2375	22	43	would	would	AUX
inlawrev-2375	22	44	be	be	AUX
inlawrev-2375	22	45	taxed	tax	VERB
inlawrev-2375	22	46	to	to	ADP
inlawrev-2375	22	47	the	the	DET
inlawrev-2375	22	48	donee	donee	NOUN
inlawrev-2375	22	49	.	.	PUNCT
inlawrev-2375	23	1	the	the	DET
inlawrev-2375	23	2	income	income	NOUN
inlawrev-2375	23	3	versus	versus	ADP
inlawrev-2375	23	4	property	property	NOUN
inlawrev-2375	23	5	issue	issue	NOUN
inlawrev-2375	23	6	is	be	AUX
inlawrev-2375	23	7	not	not	PART
inlawrev-2375	23	8	new	new	ADJ
inlawrev-2375	23	9	to	to	ADP
inlawrev-2375	23	10	federal	federal	ADJ
inlawrev-2375	23	11	taxation	taxation	NOUN
inlawrev-2375	23	12	.	.	PUNCT
inlawrev-2375	24	1	one	one	NUM
inlawrev-2375	24	2	issue	issue	NOUN
inlawrev-2375	24	3	debated	debate	VERB
inlawrev-2375	24	4	in	in	ADP
inlawrev-2375	24	5	congress	congress	PROPN
inlawrev-2375	24	6	prior	prior	ADV
inlawrev-2375	24	7	to	to	ADP
inlawrev-2375	24	8	adoption	adoption	NOUN
inlawrev-2375	24	9	of	of	ADP
inlawrev-2375	24	10	the	the	DET
inlawrev-2375	24	11	first	first	ADJ
inlawrev-2375	24	12	permanent	permanent	ADJ
inlawrev-2375	24	13	income	income	NOUN
inlawrev-2375	24	14	tax	tax	NOUN
inlawrev-2375	24	15	was	be	AUX
inlawrev-2375	24	16	whether	whether	SCONJ
inlawrev-2375	24	17	an	an	DET
inlawrev-2375	24	18	income	income	NOUN
inlawrev-2375	24	19	tax	tax	NOUN
inlawrev-2375	24	20	on	on	ADP
inlawrev-2375	24	21	rents	rent	NOUN
inlawrev-2375	24	22	was	be	AUX
inlawrev-2375	24	23	actually	actually	ADV
inlawrev-2375	24	24	a	a	DET
inlawrev-2375	24	25	tax	tax	NOUN
inlawrev-2375	24	26	on	on	ADP
inlawrev-2375	24	27	the	the	DET
inlawrev-2375	24	28	rental	rental	ADJ
inlawrev-2375	24	29	property.^	property.^	NOUN
inlawrev-2375	24	30	if	if	SCONJ
inlawrev-2375	24	31	so	so	ADV
inlawrev-2375	24	32	,	,	PUNCT
inlawrev-2375	24	33	it	it	PRON
inlawrev-2375	24	34	was	be	AUX
inlawrev-2375	24	35	argued	argue	VERB
inlawrev-2375	24	36	,	,	PUNCT
inlawrev-2375	24	37	the	the	DET
inlawrev-2375	24	38	constitution	constitution	NOUN
inlawrev-2375	24	39	required	require	VERB
inlawrev-2375	24	40	the	the	DET
inlawrev-2375	24	41	tax	tax	NOUN
inlawrev-2375	24	42	to	to	PART
inlawrev-2375	24	43	be	be	AUX
inlawrev-2375	24	44	apportioned	apportion	VERB
inlawrev-2375	24	45	among	among	ADP
inlawrev-2375	24	46	the	the	DET
inlawrev-2375	24	47	states	state	NOUN
inlawrev-2375	24	48	according	accord	VERB
inlawrev-2375	24	49	to	to	ADP
inlawrev-2375	24	50	population	population	NOUN
inlawrev-2375	24	51	.	.	PUNCT
inlawrev-2375	25	1	*	*	PUNCT
inlawrev-2375	26	1	because	because	SCONJ
inlawrev-2375	26	2	an	an	DET
inlawrev-2375	26	3	income	income	NOUN
inlawrev-2375	26	4	tax	tax	NOUN
inlawrev-2375	26	5	could	could	AUX
inlawrev-2375	26	6	not	not	PART
inlawrev-2375	26	7	be	be	AUX
inlawrev-2375	26	8	so	so	ADV
inlawrev-2375	26	9	apportioned	apportion	VERB
inlawrev-2375	26	10	,	,	PUNCT
inlawrev-2375	26	11	the	the	DET
inlawrev-2375	26	12	supreme	supreme	PROPN
inlawrev-2375	26	13	court	court	PROPN
inlawrev-2375	26	14	declared	declare	VERB
inlawrev-2375	26	15	the	the	DET
inlawrev-2375	26	16	tax	tax	NOUN
inlawrev-2375	26	17	unconstitutional	unconstitutional	ADJ
inlawrev-2375	26	18	in	in	ADP
inlawrev-2375	26	19	pollock	pollock	NOUN
inlawrev-2375	26	20	v.	v.	ADP
inlawrev-2375	26	21	farmers	farmer	NOUN
inlawrev-2375	26	22	*	*	PUNCT
inlawrev-2375	26	23	loan	loan	PROPN
inlawrev-2375	26	24	&	&	CCONJ
inlawrev-2375	26	25	trust	trust	PROPN
inlawrev-2375	26	26	co.^	co.^	PROPN
inlawrev-2375	27	1	the	the	DET
inlawrev-2375	27	2	court	court	NOUN
inlawrev-2375	27	3	could	could	AUX
inlawrev-2375	27	4	not	not	PART
inlawrev-2375	27	5	resist	resist	VERB
inlawrev-2375	27	6	the	the	DET
inlawrev-2375	27	7	notion	notion	NOUN
inlawrev-2375	27	8	that	that	SCONJ
inlawrev-2375	27	9	a	a	DET
inlawrev-2375	27	10	tax	tax	NOUN
inlawrev-2375	27	11	on	on	ADP
inlawrev-2375	27	12	income	income	NOUN
inlawrev-2375	27	13	derived	derive	VERB
inlawrev-2375	27	14	from	from	ADP
inlawrev-2375	27	15	property	property	NOUN
inlawrev-2375	27	16	is	be	AUX
inlawrev-2375	27	17	intrinsically	intrinsically	ADV
inlawrev-2375	27	18	the	the	DET
inlawrev-2375	27	19	same	same	ADJ
inlawrev-2375	27	20	as	as	ADP
inlawrev-2375	27	21	a	a	DET
inlawrev-2375	27	22	tax	tax	NOUN
inlawrev-2375	27	23	on	on	ADP
inlawrev-2375	27	24	the	the	DET
inlawrev-2375	27	25	property	property	NOUN
inlawrev-2375	27	26	itself	itself	PRON
inlawrev-2375	27	27	.	.	PUNCT
inlawrev-2375	28	1	this	this	DET
inlawrev-2375	28	2	facet	facet	NOUN
inlawrev-2375	28	3	of	of	ADP
inlawrev-2375	28	4	the	the	DET
inlawrev-2375	28	5	income	income	NOUN
inlawrev-2375	28	6	versus	versus	ADP
inlawrev-2375	28	7	property	property	NOUN
inlawrev-2375	28	8	issue	issue	NOUN
inlawrev-2375	28	9	was	be	AUX
inlawrev-2375	28	10	laid	lay	VERB
inlawrev-2375	28	11	to	to	PART
inlawrev-2375	28	12	rest	rest	VERB
inlawrev-2375	28	13	in	in	ADP
inlawrev-2375	28	14	1913	1913	NUM
inlawrev-2375	28	15	with	with	ADP
inlawrev-2375	28	16	the	the	DET
inlawrev-2375	28	17	adoption	adoption	NOUN
inlawrev-2375	28	18	of	of	ADP
inlawrev-2375	28	19	the	the	DET
inlawrev-2375	28	20	sixteenth	sixteenth	ADJ
inlawrev-2375	28	21	amendment	amendment	NOUN
inlawrev-2375	28	22	which	which	PRON
inlawrev-2375	28	23	authorized	authorize	VERB
inlawrev-2375	28	24	congress	congress	PROPN
inlawrev-2375	28	25	to	to	PART
inlawrev-2375	28	26	tax	tax	VERB
inlawrev-2375	28	27	all	all	DET
inlawrev-2375	28	28	income	income	NOUN
inlawrev-2375	28	29	*	*	NOUN
inlawrev-2375	28	30	'	'	NUM
inlawrev-2375	28	31	from	from	ADP
inlawrev-2375	28	32	whatever	whatever	DET
inlawrev-2375	28	33	source	source	NOUN
inlawrev-2375	28	34	derived	derive	VERB
inlawrev-2375	28	35	,	,	PUNCT
inlawrev-2375	28	36	without	without	ADP
inlawrev-2375	28	37	apportionment	apportionment	NOUN
inlawrev-2375	28	38	among	among	ADP
inlawrev-2375	28	39	the	the	DET
inlawrev-2375	28	40	several	several	ADJ
inlawrev-2375	28	41	states	state	NOUN
inlawrev-2375	28	42	.	.	PUNCT
inlawrev-2375	28	43	"	"	PUNCT
inlawrev-2375	29	1	this	this	DET
inlawrev-2375	29	2	article	article	NOUN
inlawrev-2375	29	3	will	will	AUX
inlawrev-2375	29	4	examine	examine	VERB
inlawrev-2375	29	5	the	the	DET
inlawrev-2375	29	6	decisional	decisional	ADJ
inlawrev-2375	29	7	law	law	NOUN
inlawrev-2375	29	8	dealing	deal	VERB
inlawrev-2375	29	9	with	with	ADP
inlawrev-2375	29	10	the	the	DET
inlawrev-2375	29	11	income	income	NOUN
inlawrev-2375	29	12	versus	versus	ADP
inlawrev-2375	29	13	property	property	NOUN
inlawrev-2375	29	14	issue	issue	NOUN
inlawrev-2375	29	15	,	,	PUNCT
inlawrev-2375	29	16	with	with	ADP
inlawrev-2375	29	17	particular	particular	ADJ
inlawrev-2375	29	18	focus	focus	NOUN
inlawrev-2375	29	19	on	on	ADP
inlawrev-2375	29	20	the	the	DET
inlawrev-2375	29	21	relationship	relationship	NOUN
inlawrev-2375	29	22	between	between	ADP
inlawrev-2375	29	23	capital	capital	NOUN
inlawrev-2375	29	24	gain	gain	NOUN
inlawrev-2375	29	25	and	and	CCONJ
inlawrev-2375	29	26	gift	gift	NOUN
inlawrev-2375	29	27	cases	case	NOUN
inlawrev-2375	29	28	.	.	PUNCT
inlawrev-2375	30	1	for	for	ADP
inlawrev-2375	30	2	example	example	NOUN
inlawrev-2375	30	3	,	,	PUNCT
inlawrev-2375	30	4	if	if	SCONJ
inlawrev-2375	30	5	a	a	DET
inlawrev-2375	30	6	gratuitous	gratuitous	ADJ
inlawrev-2375	30	7	assignment	assignment	NOUN
inlawrev-2375	30	8	of	of	ADP
inlawrev-2375	30	9	rent	rent	NOUN
inlawrev-2375	30	10	is	be	AUX
inlawrev-2375	30	11	disregarded	disregard	VERB
inlawrev-2375	30	12	for	for	ADP
inlawrev-2375	30	13	tax	tax	NOUN
inlawrev-2375	30	14	purposes	purpose	NOUN
inlawrev-2375	30	15	,	,	PUNCT
inlawrev-2375	30	16	does	do	AUX
inlawrev-2375	30	17	it	it	PRON
inlawrev-2375	30	18	necessarily	necessarily	ADV
inlawrev-2375	30	19	follow	follow	VERB
inlawrev-2375	30	20	that	that	SCONJ
inlawrev-2375	30	21	a	a	DET
inlawrev-2375	30	22	sale	sale	NOUN
inlawrev-2375	30	23	of	of	ADP
inlawrev-2375	30	24	a	a	DET
inlawrev-2375	30	25	right	right	NOUN
inlawrev-2375	30	26	to	to	PART
inlawrev-2375	30	27	rent	rent	VERB
inlawrev-2375	30	28	should	should	AUX
inlawrev-2375	30	29	be	be	AUX
inlawrev-2375	30	30	treated	treat	VERB
inlawrev-2375	30	31	as	as	ADP
inlawrev-2375	30	32	the	the	DET
inlawrev-2375	30	33	sale	sale	NOUN
inlawrev-2375	30	34	of	of	ADP
inlawrev-2375	30	35	an	an	DET
inlawrev-2375	30	36	income	income	NOUN
inlawrev-2375	30	37	interest	interest	NOUN
inlawrev-2375	30	38	taxable	taxable	ADJ
inlawrev-2375	30	39	at	at	ADP
inlawrev-2375	30	40	ordinary	ordinary	ADJ
inlawrev-2375	30	41	rather	rather	ADV
inlawrev-2375	30	42	than	than	ADP
inlawrev-2375	30	43	capital	capital	NOUN
inlawrev-2375	30	44	rates	rate	NOUN
inlawrev-2375	30	45	?	?	PUNCT
inlawrev-2375	31	1	it	it	PRON
inlawrev-2375	31	2	is	be	AUX
inlawrev-2375	31	3	important	important	ADJ
inlawrev-2375	31	4	to	to	PART
inlawrev-2375	31	5	note	note	VERB
inlawrev-2375	31	6	at	at	ADP
inlawrev-2375	31	7	the	the	DET
inlawrev-2375	31	8	outset	outset	NOUN
inlawrev-2375	31	9	that	that	SCONJ
inlawrev-2375	31	10	although	although	SCONJ
inlawrev-2375	31	11	the	the	DET
inlawrev-2375	31	12	verbal	verbal	ADJ
inlawrev-2375	31	13	formulation	formulation	NOUN
inlawrev-2375	31	14	of	of	ADP
inlawrev-2375	31	15	the	the	DET
inlawrev-2375	31	16	issue	issue	NOUN
inlawrev-2375	31	17	is	be	AUX
inlawrev-2375	31	18	the	the	DET
inlawrev-2375	31	19	same	same	ADJ
inlawrev-2375	31	20	in	in	ADP
inlawrev-2375	31	21	capital	capital	NOUN
inlawrev-2375	31	22	gain	gain	NOUN
inlawrev-2375	31	23	and	and	CCONJ
inlawrev-2375	31	24	assignment	assignment	NOUN
inlawrev-2375	31	25	of	of	ADP
inlawrev-2375	31	26	income	income	NOUN
inlawrev-2375	31	27	cases	case	NOUN
inlawrev-2375	31	28	,	,	PUNCT
inlawrev-2375	31	29	that	that	ADV
inlawrev-2375	31	30	is	is	ADV
inlawrev-2375	31	31	,	,	PUNCT
inlawrev-2375	31	32	whether	whether	SCONJ
inlawrev-2375	31	33	a	a	DET
inlawrev-2375	31	34	property	property	NOUN
inlawrev-2375	31	35	interest	interest	NOUN
inlawrev-2375	31	36	or	or	CCONJ
inlawrev-2375	31	37	an	an	DET
inlawrev-2375	31	38	income	income	NOUN
inlawrev-2375	31	39	interest	interest	NOUN
inlawrev-2375	31	40	was	be	AUX
inlawrev-2375	31	41	transferred	transfer	VERB
inlawrev-2375	31	42	,	,	PUNCT
inlawrev-2375	31	43	®	®	NOUN
inlawrev-2375	31	44	the	the	DET
inlawrev-2375	31	45	purposes	purpose	NOUN
inlawrev-2375	31	46	for	for	ADP
inlawrev-2375	31	47	distinguishing	distinguish	VERB
inlawrev-2375	31	48	property	property	NOUN
inlawrev-2375	31	49	from	from	ADP
inlawrev-2375	31	50	income	income	NOUN
inlawrev-2375	31	51	in	in	ADP
inlawrev-2375	31	52	these	these	DET
inlawrev-2375	31	53	two	two	NUM
inlawrev-2375	31	54	categories	category	NOUN
inlawrev-2375	31	55	of	of	ADP
inlawrev-2375	31	56	cases	case	NOUN
inlawrev-2375	31	57	are	be	AUX
inlawrev-2375	31	58	quite	quite	ADV
inlawrev-2375	31	59	different	different	ADJ
inlawrev-2375	31	60	.	.	PUNCT
inlawrev-2375	32	1	the	the	DET
inlawrev-2375	32	2	principal	principal	ADJ
inlawrev-2375	32	3	justification	justification	NOUN
inlawrev-2375	32	4	for	for	ADP
inlawrev-2375	32	5	the	the	DET
inlawrev-2375	32	6	present	present	ADJ
inlawrev-2375	32	7	scheme	scheme	NOUN
inlawrev-2375	32	8	of	of	ADP
inlawrev-2375	32	9	capital	capital	NOUN
inlawrev-2375	32	10	gain	gain	NOUN
inlawrev-2375	32	11	taxation	taxation	NOUN
inlawrev-2375	32	12	is	be	AUX
inlawrev-2375	32	13	that	that	SCONJ
inlawrev-2375	32	14	it	it	PRON
inlawrev-2375	32	15	mitigates	mitigate	VERB
inlawrev-2375	32	16	the	the	DET
inlawrev-2375	32	17	harsh	harsh	ADJ
inlawrev-2375	32	18	effects	effect	NOUN
inlawrev-2375	32	19	of	of	ADP
inlawrev-2375	32	20	a	a	DET
inlawrev-2375	32	21	progressive	progressive	ADJ
inlawrev-2375	32	22	rate	rate	NOUN
inlawrev-2375	32	23	structure	structure	NOUN
inlawrev-2375	32	24	on	on	ADP
inlawrev-2375	32	25	appreciation	appreciation	NOUN
inlawrev-2375	32	26	accrued	accrue	VERB
inlawrev-2375	32	27	over	over	ADP
inlawrev-2375	32	28	a	a	DET
inlawrev-2375	32	29	long	long	ADJ
inlawrev-2375	32	30	period	period	NOUN
inlawrev-2375	32	31	of	of	ADP
inlawrev-2375	32	32	time	time	NOUN
inlawrev-2375	32	33	but	but	CCONJ
inlawrev-2375	32	34	realized	realize	VERB
inlawrev-2375	32	35	in	in	ADP
inlawrev-2375	32	36	a	a	DET
inlawrev-2375	32	37	^26	^26	NOUN
inlawrev-2375	32	38	cong	cong	NOUN
inlawrev-2375	32	39	.	.	PUNCT
inlawrev-2375	33	1	reg	reg	PROPN
inlawrev-2375	33	2	.	.	PUNCT
inlawrev-2375	34	1	6826	6826	NUM
inlawrev-2375	34	2	-	-	SYM
inlawrev-2375	34	3	27	27	NUM
inlawrev-2375	34	4	(	(	PUNCT
inlawrev-2375	34	5	1894	1894	NUM
inlawrev-2375	34	6	)	)	PUNCT
inlawrev-2375	34	7	.	.	PUNCT
inlawrev-2375	35	1	*	*	PUNCT
inlawrev-2375	35	2	"	"	PUNCT
inlawrev-2375	35	3	no	no	DET
inlawrev-2375	35	4	capitation	capitation	NOUN
inlawrev-2375	35	5	or	or	CCONJ
inlawrev-2375	35	6	other	other	ADJ
inlawrev-2375	35	7	direct	direct	ADJ
inlawrev-2375	35	8	,	,	PUNCT
inlawrev-2375	35	9	tax	tax	NOUN
inlawrev-2375	35	10	shall	shall	AUX
inlawrev-2375	35	11	be	be	AUX
inlawrev-2375	35	12	laid	lay	VERB
inlawrev-2375	35	13	,	,	PUNCT
inlawrev-2375	35	14	unless	unless	SCONJ
inlawrev-2375	35	15	in	in	ADP
inlawrev-2375	35	16	proportion	proportion	NOUN
inlawrev-2375	35	17	to	to	ADP
inlawrev-2375	35	18	the	the	DET
inlawrev-2375	35	19	census	census	NOUN
inlawrev-2375	35	20	or	or	CCONJ
inlawrev-2375	35	21	enumeration	enumeration	NOUN
inlawrev-2375	35	22	herein	herein	NOUN
inlawrev-2375	35	23	before	before	SCONJ
inlawrev-2375	35	24	directed	direct	VERB
inlawrev-2375	35	25	to	to	PART
inlawrev-2375	35	26	be	be	AUX
inlawrev-2375	35	27	taken	take	VERB
inlawrev-2375	35	28	.	.	PUNCT
inlawrev-2375	35	29	"	"	PUNCT
inlawrev-2375	36	1	u.s	u.s	PROPN
inlawrev-2375	36	2	.	.	PROPN
inlawrev-2375	36	3	const	const	PROPN
inlawrev-2375	36	4	,	,	PUNCT
inlawrev-2375	36	5	art	art	NOUN
inlawrev-2375	36	6	.	.	PUNCT
inlawrev-2375	37	1	i	i	PRON
inlawrev-2375	37	2	,	,	PUNCT
inlawrev-2375	37	3	§	§	PROPN
inlawrev-2375	37	4	9	9	NUM
inlawrev-2375	37	5	,	,	PUNCT
inlawrev-2375	37	6	cl	cl	NOUN
inlawrev-2375	37	7	.	.	NOUN
inlawrev-2375	37	8	4	4	X
inlawrev-2375	37	9	.	.	X
inlawrev-2375	38	1	it	it	PRON
inlawrev-2375	38	2	was	be	AUX
inlawrev-2375	38	3	generally	generally	ADV
inlawrev-2375	38	4	assumed	assume	VERB
inlawrev-2375	38	5	that	that	SCONJ
inlawrev-2375	38	6	a	a	DET
inlawrev-2375	38	7	property	property	NOUN
inlawrev-2375	38	8	tax	tax	NOUN
inlawrev-2375	38	9	of	of	ADP
inlawrev-2375	38	10	the	the	DET
inlawrev-2375	38	11	type	type	NOUN
inlawrev-2375	38	12	commonly	commonly	ADV
inlawrev-2375	38	13	used	use	VERB
inlawrev-2375	38	14	today	today	NOUN
inlawrev-2375	38	15	by	by	ADP
inlawrev-2375	38	16	counties	county	NOUN
inlawrev-2375	38	17	and	and	CCONJ
inlawrev-2375	38	18	municipalities	municipality	NOUN
inlawrev-2375	38	19	was	be	AUX
inlawrev-2375	38	20	a	a	DET
inlawrev-2375	38	21	direct	direct	ADJ
inlawrev-2375	38	22	tax	tax	NOUN
inlawrev-2375	38	23	subject	subject	NOUN
inlawrev-2375	38	24	to	to	ADP
inlawrev-2375	38	25	the	the	DET
inlawrev-2375	38	26	apportionment	apportionment	ADJ
inlawrev-2375	38	27	clause	clause	NOUN
inlawrev-2375	38	28	.	.	PUNCT
inlawrev-2375	39	1	n57	n57	PROPN
inlawrev-2375	39	2	u.s	u.s	PROPN
inlawrev-2375	39	3	.	.	PROPN
inlawrev-2375	39	4	429	429	NUM
inlawrev-2375	39	5	,	,	PUNCT
inlawrev-2375	39	6	aff'd	aff'd	VERB
inlawrev-2375	39	7	on	on	ADP
inlawrev-2375	39	8	reheahng	reheahng	PROPN
inlawrev-2375	39	9	,	,	PUNCT
inlawrev-2375	39	10	158	158	NUM
inlawrev-2375	39	11	u.s	u.s	PROPN
inlawrev-2375	39	12	.	.	PROPN
inlawrev-2375	39	13	601	601	NUM
inlawrev-2375	39	14	(	(	PUNCT
inlawrev-2375	39	15	1895	1895	NUM
inlawrev-2375	39	16	)	)	PUNCT
inlawrev-2375	39	17	.	.	PUNCT
inlawrev-2375	40	1	*	*	PUNCT
inlawrev-2375	40	2	in	in	ADP
inlawrev-2375	40	3	some	some	DET
inlawrev-2375	40	4	capital	capital	NOUN
inlawrev-2375	40	5	gain	gain	NOUN
inlawrev-2375	40	6	cases	case	NOUN
inlawrev-2375	40	7	,	,	PUNCT
inlawrev-2375	40	8	the	the	DET
inlawrev-2375	40	9	courts	court	NOUN
inlawrev-2375	40	10	have	have	AUX
inlawrev-2375	40	11	focused	focus	VERB
inlawrev-2375	40	12	upon	upon	SCONJ
inlawrev-2375	40	13	whether	whether	SCONJ
inlawrev-2375	40	14	a	a	DET
inlawrev-2375	40	15	sale	sale	NOUN
inlawrev-2375	40	16	or	or	CCONJ
inlawrev-2375	40	17	exchange	exchange	NOUN
inlawrev-2375	40	18	has	have	AUX
inlawrev-2375	40	19	occurred	occur	VERB
inlawrev-2375	40	20	.	.	PUNCT
inlawrev-2375	41	1	under	under	ADP
inlawrev-2375	41	2	this	this	DET
inlawrev-2375	41	3	analysis	analysis	NOUN
inlawrev-2375	41	4	,	,	PUNCT
inlawrev-2375	41	5	capital	capital	NOUN
inlawrev-2375	41	6	gain	gain	NOUN
inlawrev-2375	41	7	treatment	treatment	NOUN
inlawrev-2375	41	8	depends	depend	VERB
inlawrev-2375	41	9	upon	upon	SCONJ
inlawrev-2375	41	10	whether	whether	SCONJ
inlawrev-2375	41	11	the	the	DET
inlawrev-2375	41	12	transferor	transferor	NOUN
inlawrev-2375	41	13	sold	sell	VERB
inlawrev-2375	41	14	his	his	PRON
inlawrev-2375	41	15	entire	entire	ADJ
inlawrev-2375	41	16	interest	interest	NOUN
inlawrev-2375	41	17	in	in	ADP
inlawrev-2375	41	18	the	the	DET
inlawrev-2375	41	19	property	property	NOUN
inlawrev-2375	41	20	.	.	PUNCT
inlawrev-2375	42	1	if	if	SCONJ
inlawrev-2375	42	2	he	he	PRON
inlawrev-2375	42	3	retained	retain	VERB
inlawrev-2375	42	4	an	an	DET
inlawrev-2375	42	5	interest	interest	NOUN
inlawrev-2375	42	6	,	,	PUNCT
inlawrev-2375	42	7	there	there	PRON
inlawrev-2375	42	8	is	be	VERB
inlawrev-2375	42	9	no	no	DET
inlawrev-2375	42	10	sale	sale	NOUN
inlawrev-2375	42	11	and	and	CCONJ
inlawrev-2375	42	12	capital	capital	NOUN
inlawrev-2375	42	13	gain	gain	NOUN
inlawrev-2375	42	14	treatment	treatment	NOUN
inlawrev-2375	42	15	is	be	AUX
inlawrev-2375	42	16	denied	deny	VERB
inlawrev-2375	42	17	.	.	PUNCT
inlawrev-2375	43	1	of	of	ADP
inlawrev-2375	43	2	course	course	NOUN
inlawrev-2375	43	3	,	,	PUNCT
inlawrev-2375	43	4	an	an	DET
inlawrev-2375	43	5	identical	identical	ADJ
inlawrev-2375	43	6	result	result	NOUN
inlawrev-2375	43	7	could	could	AUX
inlawrev-2375	43	8	be	be	AUX
inlawrev-2375	43	9	achieved	achieve	VERB
inlawrev-2375	43	10	by	by	ADP
inlawrev-2375	43	11	analysis	analysis	NOUN
inlawrev-2375	43	12	of	of	ADP
inlawrev-2375	43	13	what	what	PRON
inlawrev-2375	43	14	was	be	AUX
inlawrev-2375	43	15	transferred	transfer	VERB
inlawrev-2375	43	16	.	.	PUNCT
inlawrev-2375	44	1	a	a	DET
inlawrev-2375	44	2	transfer	transfer	NOUN
inlawrev-2375	44	3	of	of	ADP
inlawrev-2375	44	4	less	less	ADJ
inlawrev-2375	44	5	than	than	ADP
inlawrev-2375	44	6	the	the	DET
inlawrev-2375	44	7	entire	entire	ADJ
inlawrev-2375	44	8	interest	interest	NOUN
inlawrev-2375	44	9	in	in	ADP
inlawrev-2375	44	10	the	the	DET
inlawrev-2375	44	11	property	property	NOUN
inlawrev-2375	44	12	is	be	AUX
inlawrev-2375	44	13	a	a	DET
inlawrev-2375	44	14	transfer	transfer	NOUN
inlawrev-2375	44	15	of	of	ADP
inlawrev-2375	44	16	an	an	DET
inlawrev-2375	44	17	income	income	NOUN
inlawrev-2375	44	18	interest	interest	NOUN
inlawrev-2375	44	19	rather	rather	ADV
inlawrev-2375	44	20	than	than	ADP
inlawrev-2375	44	21	a	a	DET
inlawrev-2375	44	22	transfer	transfer	NOUN
inlawrev-2375	44	23	of	of	ADP
inlawrev-2375	44	24	property	property	NOUN
inlawrev-2375	44	25	.	.	PUNCT
inlawrev-2375	45	1	see	see	VERB
inlawrev-2375	45	2	text	text	NOUN
inlawrev-2375	45	3	accompanying	accompanying	ADJ
inlawrev-2375	45	4	note	note	NOUN
inlawrev-2375	45	5	58	58	NUM
inlawrev-2375	45	6	infra	infra	NOUN
inlawrev-2375	45	7	.	.	PUNCT
inlawrev-2375	46	1	1980	1980	NUM
inlawrev-2375	46	2	]	]	PUNCT
inlawrev-2375	46	3	capital	capital	NOUN
inlawrev-2375	46	4	gain	gain	VERB
inlawrev-2375	46	5	465	465	NUM
inlawrev-2375	46	6	single	single	ADJ
inlawrev-2375	46	7	year.^	year.^	NOUN
inlawrev-2375	46	8	this	this	DET
inlawrev-2375	46	9	bunching	bunching	NOUN
inlawrev-2375	46	10	of	of	ADP
inlawrev-2375	46	11	income	income	NOUN
inlawrev-2375	46	12	problem	problem	NOUN
inlawrev-2375	46	13	could	could	AUX
inlawrev-2375	46	14	,	,	PUNCT
inlawrev-2375	46	15	of	of	ADP
inlawrev-2375	46	16	course	course	NOUN
inlawrev-2375	46	17	,	,	PUNCT
inlawrev-2375	46	18	be	be	AUX
inlawrev-2375	46	19	dealt	deal	VERB
inlawrev-2375	46	20	with	with	ADP
inlawrev-2375	46	21	in	in	ADP
inlawrev-2375	46	22	other	other	ADJ
inlawrev-2375	46	23	ways	way	NOUN
inlawrev-2375	46	24	,	,	PUNCT
inlawrev-2375	46	25	such	such	ADJ
inlawrev-2375	46	26	as	as	ADP
inlawrev-2375	46	27	averaging	average	VERB
inlawrev-2375	46	28	the	the	DET
inlawrev-2375	46	29	gain	gain	NOUN
inlawrev-2375	46	30	over	over	ADP
inlawrev-2375	46	31	the	the	DET
inlawrev-2375	46	32	holding	hold	VERB
inlawrev-2375	46	33	period	period	NOUN
inlawrev-2375	46	34	of	of	ADP
inlawrev-2375	46	35	the	the	DET
inlawrev-2375	46	36	asset	asset	NOUN
inlawrev-2375	46	37	or	or	CCONJ
inlawrev-2375	46	38	requiring	require	VERB
inlawrev-2375	46	39	recognition	recognition	NOUN
inlawrev-2375	46	40	of	of	ADP
inlawrev-2375	46	41	appreciation	appreciation	NOUN
inlawrev-2375	46	42	which	which	PRON
inlawrev-2375	46	43	has	have	AUX
inlawrev-2375	46	44	not	not	PART
inlawrev-2375	46	45	been	be	AUX
inlawrev-2375	46	46	realized	realize	VERB
inlawrev-2375	46	47	through	through	ADP
inlawrev-2375	46	48	a	a	DET
inlawrev-2375	46	49	sale	sale	NOUN
inlawrev-2375	46	50	or	or	CCONJ
inlawrev-2375	46	51	exchange.^	exchange.^	NOUN
inlawrev-2375	46	52	the	the	DET
inlawrev-2375	46	53	comparative	comparative	ADJ
inlawrev-2375	46	54	merits	merit	NOUN
inlawrev-2375	46	55	of	of	ADP
inlawrev-2375	46	56	these	these	DET
inlawrev-2375	46	57	possibilities	possibility	NOUN
inlawrev-2375	46	58	are	be	AUX
inlawrev-2375	46	59	not	not	PART
inlawrev-2375	46	60	considered	consider	VERB
inlawrev-2375	46	61	here	here	ADV
inlawrev-2375	46	62	.	.	PUNCT
inlawrev-2375	47	1	congress	congress	PROPN
inlawrev-2375	47	2	has	have	AUX
inlawrev-2375	47	3	chosen	choose	VERB
inlawrev-2375	47	4	to	to	PART
inlawrev-2375	47	5	deal	deal	VERB
inlawrev-2375	47	6	with	with	ADP
inlawrev-2375	47	7	the	the	DET
inlawrev-2375	47	8	bunching	bunch	VERB
inlawrev-2375	47	9	problem	problem	NOUN
inlawrev-2375	47	10	by	by	ADP
inlawrev-2375	47	11	taxing	tax	VERB
inlawrev-2375	47	12	capital	capital	NOUN
inlawrev-2375	47	13	gains	gain	NOUN
inlawrev-2375	47	14	at	at	ADP
inlawrev-2375	47	15	a	a	DET
inlawrev-2375	47	16	lower	low	ADJ
inlawrev-2375	47	17	rate	rate	NOUN
inlawrev-2375	47	18	than	than	ADP
inlawrev-2375	47	19	ordinary	ordinary	ADJ
inlawrev-2375	47	20	income	income	NOUN
inlawrev-2375	47	21	.	.	PUNCT
inlawrev-2375	48	1	in	in	ADP
inlawrev-2375	48	2	deciding	decide	VERB
inlawrev-2375	48	3	whether	whether	SCONJ
inlawrev-2375	48	4	a	a	DET
inlawrev-2375	48	5	given	give	VERB
inlawrev-2375	48	6	item	item	NOUN
inlawrev-2375	48	7	is	be	AUX
inlawrev-2375	48	8	a	a	DET
inlawrev-2375	48	9	property	property	NOUN
inlawrev-2375	48	10	interest	interest	NOUN
inlawrev-2375	48	11	qualifying	qualify	VERB
inlawrev-2375	48	12	for	for	ADP
inlawrev-2375	48	13	capital	capital	NOUN
inlawrev-2375	48	14	gain	gain	NOUN
inlawrev-2375	48	15	treatment	treatment	NOUN
inlawrev-2375	48	16	or	or	CCONJ
inlawrev-2375	48	17	an	an	DET
inlawrev-2375	48	18	income	income	NOUN
inlawrev-2375	48	19	interest	interest	NOUN
inlawrev-2375	48	20	which	which	PRON
inlawrev-2375	48	21	does	do	AUX
inlawrev-2375	48	22	not	not	PART
inlawrev-2375	48	23	qualify	qualify	VERB
inlawrev-2375	48	24	,	,	PUNCT
inlawrev-2375	48	25	it	it	PRON
inlawrev-2375	48	26	is	be	AUX
inlawrev-2375	48	27	appropriate	appropriate	ADJ
inlawrev-2375	48	28	to	to	PART
inlawrev-2375	48	29	keep	keep	VERB
inlawrev-2375	48	30	that	that	DET
inlawrev-2375	48	31	legislative	legislative	ADJ
inlawrev-2375	48	32	purpose	purpose	NOUN
inlawrev-2375	48	33	in	in	ADP
inlawrev-2375	48	34	mind	mind	NOUN
inlawrev-2375	48	35	.	.	PUNCT
inlawrev-2375	49	1	the	the	DET
inlawrev-2375	49	2	principal	principal	ADJ
inlawrev-2375	49	3	justification	justification	NOUN
inlawrev-2375	49	4	for	for	ADP
inlawrev-2375	49	5	the	the	DET
inlawrev-2375	49	6	assignment	assignment	NOUN
inlawrev-2375	49	7	of	of	ADP
inlawrev-2375	49	8	income	income	NOUN
inlawrev-2375	49	9	doctrine	doctrine	NOUN
inlawrev-2375	49	10	is	be	AUX
inlawrev-2375	49	11	to	to	PART
inlawrev-2375	49	12	preserve	preserve	VERB
inlawrev-2375	49	13	rather	rather	ADV
inlawrev-2375	49	14	than	than	ADP
inlawrev-2375	49	15	ameliorate	ameliorate	VERB
inlawrev-2375	49	16	the	the	DET
inlawrev-2375	49	17	effect	effect	NOUN
inlawrev-2375	49	18	of	of	ADP
inlawrev-2375	49	19	progressive	progressive	ADJ
inlawrev-2375	49	20	taxation	taxation	NOUN
inlawrev-2375	49	21	.	.	PUNCT
inlawrev-2375	50	1	if	if	SCONJ
inlawrev-2375	50	2	a	a	DET
inlawrev-2375	50	3	parent	parent	NOUN
inlawrev-2375	50	4	with	with	ADP
inlawrev-2375	50	5	total	total	ADJ
inlawrev-2375	50	6	taxable	taxable	ADJ
inlawrev-2375	50	7	income	income	NOUN
inlawrev-2375	50	8	of	of	ADP
inlawrev-2375	50	9	$	$	SYM
inlawrev-2375	50	10	100,000	100,000	NUM
inlawrev-2375	50	11	could	could	AUX
inlawrev-2375	50	12	assign	assign	VERB
inlawrev-2375	50	13	$	$	SYM
inlawrev-2375	50	14	25,000	25,000	NUM
inlawrev-2375	50	15	to	to	ADP
inlawrev-2375	50	16	a	a	DET
inlawrev-2375	50	17	child	child	NOUN
inlawrev-2375	50	18	,	,	PUNCT
inlawrev-2375	50	19	total	total	ADJ
inlawrev-2375	50	20	taxes	taxis	NOUN
inlawrev-2375	50	21	would	would	AUX
inlawrev-2375	50	22	be	be	AUX
inlawrev-2375	50	23	reduced	reduce	VERB
inlawrev-2375	50	24	even	even	ADV
inlawrev-2375	50	25	though	though	SCONJ
inlawrev-2375	50	26	the	the	DET
inlawrev-2375	50	27	child	child	NOUN
inlawrev-2375	50	28	is	be	AUX
inlawrev-2375	50	29	taxed	tax	VERB
inlawrev-2375	50	30	on	on	ADP
inlawrev-2375	50	31	the	the	DET
inlawrev-2375	50	32	amount	amount	NOUN
inlawrev-2375	50	33	he	he	PRON
inlawrev-2375	50	34	received	receive	VERB
inlawrev-2375	50	35	because	because	SCONJ
inlawrev-2375	50	36	neither	neither	CCONJ
inlawrev-2375	50	37	would	would	AUX
inlawrev-2375	50	38	pay	pay	VERB
inlawrev-2375	50	39	tax	tax	NOUN
inlawrev-2375	50	40	at	at	ADP
inlawrev-2375	50	41	the	the	DET
inlawrev-2375	50	42	rate	rate	NOUN
inlawrev-2375	50	43	applicable	applicable	ADJ
inlawrev-2375	50	44	to	to	ADP
inlawrev-2375	50	45	$	$	SYM
inlawrev-2375	50	46	100,000	100,000	NUM
inlawrev-2375	50	47	of	of	ADP
inlawrev-2375	50	48	taxable	taxable	ADJ
inlawrev-2375	50	49	income	income	NOUN
inlawrev-2375	50	50	.	.	PUNCT
inlawrev-2375	51	1	before	before	SCONJ
inlawrev-2375	51	2	taxes	taxis	NOUN
inlawrev-2375	51	3	can	can	AUX
inlawrev-2375	51	4	be	be	AUX
inlawrev-2375	51	5	reduced	reduce	VERB
inlawrev-2375	51	6	through	through	ADP
inlawrev-2375	51	7	income	income	NOUN
inlawrev-2375	51	8	splitting	splitting	NOUN
inlawrev-2375	51	9	,	,	PUNCT
inlawrev-2375	51	10	the	the	DET
inlawrev-2375	51	11	assignment	assignment	NOUN
inlawrev-2375	51	12	of	of	ADP
inlawrev-2375	51	13	income	income	NOUN
inlawrev-2375	51	14	doctrine	doctrine	NOUN
inlawrev-2375	51	15	requires	require	VERB
inlawrev-2375	51	16	that	that	SCONJ
inlawrev-2375	51	17	the	the	DET
inlawrev-2375	51	18	source	source	NOUN
inlawrev-2375	51	19	of	of	ADP
inlawrev-2375	51	20	the	the	DET
inlawrev-2375	51	21	income	income	NOUN
inlawrev-2375	51	22	,	,	PUNCT
inlawrev-2375	51	23	for	for	ADP
inlawrev-2375	51	24	example	example	NOUN
inlawrev-2375	51	25	,	,	PUNCT
inlawrev-2375	51	26	the	the	DET
inlawrev-2375	51	27	fee	fee	NOUN
inlawrev-2375	51	28	simple	simple	ADJ
inlawrev-2375	51	29	interest	interest	NOUN
inlawrev-2375	51	30	in	in	ADP
inlawrev-2375	51	31	real	real	ADJ
inlawrev-2375	51	32	estate	estate	NOUN
inlawrev-2375	51	33	generating	generate	VERB
inlawrev-2375	51	34	rent	rent	NOUN
inlawrev-2375	51	35	,	,	PUNCT
inlawrev-2375	51	36	be	be	AUX
inlawrev-2375	51	37	assigned	assign	VERB
inlawrev-2375	51	38	.	.	PUNCT
inlawrev-2375	52	1	if	if	SCONJ
inlawrev-2375	52	2	a	a	DET
inlawrev-2375	52	3	taxpayer	taxpayer	NOUN
inlawrev-2375	52	4	were	be	AUX
inlawrev-2375	52	5	permitted	permit	VERB
inlawrev-2375	52	6	to	to	PART
inlawrev-2375	52	7	split	split	VERB
inlawrev-2375	52	8	off	off	ADP
inlawrev-2375	52	9	and	and	CCONJ
inlawrev-2375	52	10	assign	assign	VERB
inlawrev-2375	52	11	a	a	DET
inlawrev-2375	52	12	mere	mere	ADJ
inlawrev-2375	52	13	income	income	NOUN
inlawrev-2375	52	14	interest	interest	NOUN
inlawrev-2375	52	15	,	,	PUNCT
inlawrev-2375	52	16	high	high	ADJ
inlawrev-2375	52	17	rates	rate	NOUN
inlawrev-2375	52	18	of	of	ADP
inlawrev-2375	52	19	taxation	taxation	NOUN
inlawrev-2375	52	20	could	could	AUX
inlawrev-2375	52	21	be	be	AUX
inlawrev-2375	52	22	avoided	avoid	VERB
inlawrev-2375	52	23	too	too	ADV
inlawrev-2375	52	24	easily	easily	ADV
inlawrev-2375	52	25	.	.	PUNCT
inlawrev-2375	53	1	requiring	require	VERB
inlawrev-2375	53	2	a	a	DET
inlawrev-2375	53	3	complete	complete	ADJ
inlawrev-2375	53	4	transfer	transfer	NOUN
inlawrev-2375	53	5	of	of	ADP
inlawrev-2375	53	6	the	the	DET
inlawrev-2375	53	7	donor	donor	NOUN
inlawrev-2375	53	8	's	's	PART
inlawrev-2375	53	9	entire	entire	ADJ
inlawrev-2375	53	10	interest	interest	NOUN
inlawrev-2375	53	11	lends	lend	VERB
inlawrev-2375	53	12	substantiality	substantiality	NOUN
inlawrev-2375	53	13	to	to	ADP
inlawrev-2375	53	14	the	the	DET
inlawrev-2375	53	15	transaction	transaction	NOUN
inlawrev-2375	53	16	and	and	CCONJ
inlawrev-2375	53	17	justifies	justify	VERB
inlawrev-2375	53	18	its	its	PRON
inlawrev-2375	53	19	recognition	recognition	NOUN
inlawrev-2375	53	20	for	for	ADP
inlawrev-2375	53	21	tax	tax	NOUN
inlawrev-2375	53	22	purposes	purpose	NOUN
inlawrev-2375	53	23	.	.	PUNCT
inlawrev-2375	54	1	an	an	DET
inlawrev-2375	54	2	important	important	ADJ
inlawrev-2375	54	3	objective	objective	NOUN
inlawrev-2375	54	4	of	of	ADP
inlawrev-2375	54	5	this	this	DET
inlawrev-2375	54	6	article	article	NOUN
inlawrev-2375	54	7	is	be	AUX
inlawrev-2375	54	8	to	to	PART
inlawrev-2375	54	9	identify	identify	VERB
inlawrev-2375	54	10	common	common	ADJ
inlawrev-2375	54	11	strands	strand	NOUN
inlawrev-2375	54	12	running	run	VERB
inlawrev-2375	54	13	through	through	ADP
inlawrev-2375	54	14	the	the	DET
inlawrev-2375	54	15	cases	case	NOUN
inlawrev-2375	54	16	as	as	ADP
inlawrev-2375	54	17	an	an	DET
inlawrev-2375	54	18	aid	aid	NOUN
inlawrev-2375	54	19	in	in	ADP
inlawrev-2375	54	20	the	the	DET
inlawrev-2375	54	21	difficult	difficult	ADJ
inlawrev-2375	54	22	task	task	NOUN
inlawrev-2375	54	23	of	of	ADP
inlawrev-2375	54	24	characterizing	characterize	VERB
inlawrev-2375	54	25	borderline	borderline	NOUN
inlawrev-2375	54	26	transactions	transaction	NOUN
inlawrev-2375	54	27	for	for	ADP
inlawrev-2375	54	28	capital	capital	NOUN
inlawrev-2375	54	29	gain	gain	NOUN
inlawrev-2375	54	30	and	and	CCONJ
inlawrev-2375	54	31	assignment	assignment	NOUN
inlawrev-2375	54	32	of	of	ADP
inlawrev-2375	54	33	income	income	NOUN
inlawrev-2375	54	34	purposes	purpose	NOUN
inlawrev-2375	54	35	.	.	PUNCT
inlawrev-2375	55	1	the	the	DET
inlawrev-2375	55	2	vast	vast	ADJ
inlawrev-2375	55	3	majority	majority	NOUN
inlawrev-2375	55	4	of	of	ADP
inlawrev-2375	55	5	interests	interest	NOUN
inlawrev-2375	55	6	clearly	clearly	ADV
inlawrev-2375	55	7	fall	fall	VERB
inlawrev-2375	55	8	into	into	ADP
inlawrev-2375	55	9	either	either	CCONJ
inlawrev-2375	55	10	the	the	DET
inlawrev-2375	55	11	income	income	NOUN
inlawrev-2375	55	12	or	or	CCONJ
inlawrev-2375	55	13	property	property	NOUN
inlawrev-2375	55	14	category	category	NOUN
inlawrev-2375	55	15	.	.	PUNCT
inlawrev-2375	56	1	for	for	ADP
inlawrev-2375	56	2	example	example	NOUN
inlawrev-2375	56	3	,	,	PUNCT
inlawrev-2375	56	4	interest	interest	NOUN
inlawrev-2375	56	5	coupons	coupon	NOUN
inlawrev-2375	56	6	in	in	ADP
inlawrev-2375	56	7	the	the	DET
inlawrev-2375	56	8	hands	hand	NOUN
inlawrev-2375	56	9	of	of	ADP
inlawrev-2375	56	10	a	a	DET
inlawrev-2375	56	11	bondholder	bondholder	NOUN
inlawrev-2375	56	12	which	which	PRON
inlawrev-2375	56	13	represent	represent	VERB
inlawrev-2375	56	14	nothing	nothing	PRON
inlawrev-2375	56	15	more	more	ADJ
inlawrev-2375	56	16	''	''	PUNCT
inlawrev-2375	56	17	see	see	VERB
inlawrev-2375	56	18	emory	emory	PROPN
inlawrev-2375	56	19	,	,	PUNCT
inlawrev-2375	56	20	the	the	DET
inlawrev-2375	56	21	corman	corman	PROPN
inlawrev-2375	56	22	and	and	CCONJ
inlawrev-2375	56	23	mills	mill	NOUN
inlawrev-2375	56	24	-	-	PUNCT
inlawrev-2375	56	25	mansfield	mansfield	PROPN
inlawrev-2375	56	26	bills	bill	NOUN
inlawrev-2375	56	27	:	:	PUNCT
inlawrev-2375	56	28	a	a	DET
inlawrev-2375	56	29	look	look	NOUN
inlawrev-2375	56	30	at	at	ADP
inlawrev-2375	56	31	some	some	DET
inlawrev-2375	56	32	major	major	ADJ
inlawrev-2375	56	33	tax	tax	NOUN
inlawrev-2375	56	34	reform	reform	NOUN
inlawrev-2375	56	35	issues	issue	NOUN
inlawrev-2375	56	36	,	,	PUNCT
inlawrev-2375	56	37	29	29	NUM
inlawrev-2375	56	38	tax	tax	NOUN
inlawrev-2375	56	39	l.	l.	PROPN
inlawrev-2375	56	40	rev	rev	PROPN
inlawrev-2375	56	41	.	.	PROPN
inlawrev-2375	56	42	3	3	NUM
inlawrev-2375	56	43	,	,	PUNCT
inlawrev-2375	56	44	94	94	NUM
inlawrev-2375	56	45	(	(	PUNCT
inlawrev-2375	56	46	1973	1973	NUM
inlawrev-2375	56	47	)	)	PUNCT
inlawrev-2375	56	48	.	.	PUNCT
inlawrev-2375	57	1	additional	additional	ADJ
inlawrev-2375	57	2	justifications	justification	NOUN
inlawrev-2375	57	3	sometimes	sometimes	ADV
inlawrev-2375	57	4	advanced	advanced	ADJ
inlawrev-2375	57	5	are	be	AUX
inlawrev-2375	57	6	unconvincing	unconvincing	ADJ
inlawrev-2375	57	7	.	.	PUNCT
inlawrev-2375	58	1	see	see	VERB
inlawrev-2375	58	2	i	i	PRON
inlawrev-2375	58	3	d.	d.	PROPN
inlawrev-2375	58	4	at	at	ADP
inlawrev-2375	58	5	94	94	NUM
inlawrev-2375	58	6	-	-	SYM
inlawrev-2375	58	7	95	95	NUM
inlawrev-2375	58	8	.	.	PUNCT
inlawrev-2375	59	1	'	'	PUNCT
inlawrev-2375	59	2	whether	whether	SCONJ
inlawrev-2375	59	3	a	a	DET
inlawrev-2375	59	4	tax	tax	NOUN
inlawrev-2375	59	5	on	on	ADP
inlawrev-2375	59	6	unrealized	unrealized	ADJ
inlawrev-2375	59	7	appreciation	appreciation	NOUN
inlawrev-2375	59	8	would	would	AUX
inlawrev-2375	59	9	be	be	AUX
inlawrev-2375	59	10	constitutionally	constitutionally	ADV
inlawrev-2375	59	11	permissible	permissible	ADJ
inlawrev-2375	59	12	has	have	AUX
inlawrev-2375	59	13	never	never	ADV
inlawrev-2375	59	14	been	be	AUX
inlawrev-2375	59	15	decided	decide	VERB
inlawrev-2375	59	16	by	by	ADP
inlawrev-2375	59	17	the	the	DET
inlawrev-2375	59	18	supreme	supreme	PROPN
inlawrev-2375	59	19	court	court	PROPN
inlawrev-2375	59	20	.	.	PUNCT
inlawrev-2375	60	1	the	the	DET
inlawrev-2375	60	2	landmark	landmark	PROPN
inlawrev-2375	60	3	case	case	NOUN
inlawrev-2375	60	4	of	of	ADP
inlawrev-2375	60	5	eisner	eisner	PROPN
inlawrev-2375	60	6	v.	v.	PROPN
inlawrev-2375	60	7	macomber	macomber	PROPN
inlawrev-2375	60	8	,	,	PUNCT
inlawrev-2375	60	9	252	252	NUM
inlawrev-2375	60	10	u.s	u.s	PROPN
inlawrev-2375	60	11	.	.	PROPN
inlawrev-2375	60	12	189	189	NUM
inlawrev-2375	60	13	(	(	PUNCT
inlawrev-2375	60	14	1920	1920	NUM
inlawrev-2375	60	15	)	)	PUNCT
inlawrev-2375	60	16	(	(	PUNCT
inlawrev-2375	60	17	holding	hold	VERB
inlawrev-2375	60	18	stock	stock	NOUN
inlawrev-2375	60	19	dividends	dividend	NOUN
inlawrev-2375	60	20	to	to	PART
inlawrev-2375	60	21	be	be	AUX
inlawrev-2375	60	22	outside	outside	ADP
inlawrev-2375	60	23	the	the	DET
inlawrev-2375	60	24	scope	scope	NOUN
inlawrev-2375	60	25	of	of	ADP
inlawrev-2375	60	26	income	income	NOUN
inlawrev-2375	60	27	taxable	taxable	ADJ
inlawrev-2375	60	28	under	under	ADP
inlawrev-2375	60	29	the	the	DET
inlawrev-2375	60	30	sixteenth	sixteenth	ADJ
inlawrev-2375	60	31	amendment	amendment	NOUN
inlawrev-2375	60	32	)	)	PUNCT
inlawrev-2375	60	33	,	,	PUNCT
inlawrev-2375	60	34	generally	generally	ADV
inlawrev-2375	60	35	supports	support	VERB
inlawrev-2375	60	36	the	the	DET
inlawrev-2375	60	37	proposition	proposition	NOUN
inlawrev-2375	60	38	that	that	PRON
inlawrev-2375	60	39	unrealized	unrealized	ADJ
inlawrev-2375	60	40	appreciation	appreciation	NOUN
inlawrev-2375	60	41	can	can	AUX
inlawrev-2375	60	42	not	not	PART
inlawrev-2375	60	43	be	be	AUX
inlawrev-2375	60	44	taxed	tax	VERB
inlawrev-2375	60	45	.	.	PUNCT
inlawrev-2375	61	1	the	the	DET
inlawrev-2375	61	2	continued	continue	VERB
inlawrev-2375	61	3	validity	validity	NOUN
inlawrev-2375	61	4	of	of	ADP
inlawrev-2375	61	5	eisner	eisner	NOUN
inlawrev-2375	61	6	v.	v.	PROPN
inlawrev-2375	61	7	macomber	macomber	PROPN
inlawrev-2375	61	8	has	have	AUX
inlawrev-2375	61	9	been	be	AUX
inlawrev-2375	61	10	questioned	question	VERB
inlawrev-2375	61	11	.	.	PUNCT
inlawrev-2375	62	1	one	one	NUM
inlawrev-2375	62	2	commentator	commentator	NOUN
inlawrev-2375	62	3	has	have	AUX
inlawrev-2375	62	4	suggested	suggest	VERB
inlawrev-2375	62	5	that	that	SCONJ
inlawrev-2375	62	6	whatever	whatever	PRON
inlawrev-2375	62	7	remains	remain	VERB
inlawrev-2375	62	8	of	of	ADP
inlawrev-2375	62	9	eisner	eisner	NOUN
inlawrev-2375	62	10	v.	v.	PROPN
inlawrev-2375	62	11	macomber	macomber	PROPN
inlawrev-2375	62	12	"	"	PUNCT
inlawrev-2375	62	13	be	be	AUX
inlawrev-2375	62	14	consigned	consign	VERB
inlawrev-2375	62	15	to	to	ADP
inlawrev-2375	62	16	the	the	DET
inlawrev-2375	62	17	junk	junk	NOUN
inlawrev-2375	62	18	yard	yard	NOUN
inlawrev-2375	62	19	of	of	ADP
inlawrev-2375	62	20	judicial	judicial	ADJ
inlawrev-2375	62	21	history	history	NOUN
inlawrev-2375	62	22	.	.	PUNCT
inlawrev-2375	62	23	"	"	PUNCT
inlawrev-2375	63	1	j.	j.	PROPN
inlawrev-2375	63	2	sneed	sneed	PROPN
inlawrev-2375	63	3	,	,	PUNCT
inlawrev-2375	63	4	the	the	DET
inlawrev-2375	63	5	configurations	configuration	NOUN
inlawrev-2375	63	6	of	of	ADP
inlawrev-2375	63	7	gross	gross	ADJ
inlawrev-2375	63	8	income	income	NOUN
inlawrev-2375	63	9	125	125	NUM
inlawrev-2375	63	10	(	(	PUNCT
inlawrev-2375	63	11	1967	1967	NUM
inlawrev-2375	63	12	)	)	PUNCT
inlawrev-2375	63	13	.	.	PUNCT
inlawrev-2375	64	1	if	if	SCONJ
inlawrev-2375	64	2	a	a	DET
inlawrev-2375	64	3	scheme	scheme	NOUN
inlawrev-2375	64	4	could	could	AUX
inlawrev-2375	64	5	be	be	AUX
inlawrev-2375	64	6	devised	devise	VERB
inlawrev-2375	64	7	for	for	ADP
inlawrev-2375	64	8	overcoming	overcome	VERB
inlawrev-2375	64	9	the	the	DET
inlawrev-2375	64	10	administrative	administrative	ADJ
inlawrev-2375	64	11	and	and	CCONJ
inlawrev-2375	64	12	judicial	judicial	ADJ
inlawrev-2375	64	13	problems	problem	NOUN
inlawrev-2375	64	14	of	of	ADP
inlawrev-2375	64	15	taxing	tax	VERB
inlawrev-2375	64	16	unrealized	unrealized	ADJ
inlawrev-2375	64	17	appreciation	appreciation	NOUN
inlawrev-2375	64	18	and	and	CCONJ
inlawrev-2375	64	19	congress	congress	PROPN
inlawrev-2375	64	20	chose	choose	VERB
inlawrev-2375	64	21	to	to	PART
inlawrev-2375	64	22	adopt	adopt	VERB
inlawrev-2375	64	23	it	it	PRON
inlawrev-2375	64	24	,	,	PUNCT
inlawrev-2375	64	25	the	the	DET
inlawrev-2375	64	26	supreme	supreme	PROPN
inlawrev-2375	64	27	court	court	PROPN
inlawrev-2375	64	28	would	would	AUX
inlawrev-2375	64	29	probably	probably	ADV
inlawrev-2375	64	30	uphold	uphold	VERB
inlawrev-2375	64	31	it	it	PRON
inlawrev-2375	64	32	.	.	PUNCT
inlawrev-2375	65	1	see	see	VERB
inlawrev-2375	65	2	lowndes	lownde	NOUN
inlawrev-2375	65	3	,	,	PUNCT
inlawrev-2375	65	4	current'^conceptions	current'^conception	NOUN
inlawrev-2375	65	5	of	of	ADP
inlawrev-2375	65	6	taxable	taxable	ADJ
inlawrev-2375	65	7	income	income	NOUN
inlawrev-2375	65	8	,	,	PUNCT
inlawrev-2375	66	1	25	25	NUM
inlawrev-2375	66	2	ohio	ohio	PROPN
inlawrev-2375	66	3	st	st	PROPN
inlawrev-2375	66	4	.	.	PROPN
inlawrev-2375	66	5	l.j	l.j	PROPN
inlawrev-2375	66	6	.	.	PROPN
inlawrev-2375	66	7	151	151	NUM
inlawrev-2375	66	8	(	(	PUNCT
inlawrev-2375	66	9	1964	1964	NUM
inlawrev-2375	66	10	)	)	PUNCT
inlawrev-2375	66	11	.	.	PUNCT
inlawrev-2375	67	1	"	"	PUNCT
inlawrev-2375	67	2	today	today	NOUN
inlawrev-2375	67	3	the	the	DET
inlawrev-2375	67	4	court	court	NOUN
inlawrev-2375	67	5	's	's	PART
inlawrev-2375	67	6	tolerance	tolerance	NOUN
inlawrev-2375	67	7	for	for	ADP
inlawrev-2375	67	8	the	the	DET
inlawrev-2375	67	9	tax	tax	NOUN
inlawrev-2375	67	10	has	have	AUX
inlawrev-2375	67	11	reached	reach	VERB
inlawrev-2375	67	12	the	the	DET
inlawrev-2375	67	13	point	point	NOUN
inlawrev-2375	67	14	where	where	SCONJ
inlawrev-2375	67	15	it	it	PRON
inlawrev-2375	67	16	would	would	AUX
inlawrev-2375	67	17	be	be	AUX
inlawrev-2375	67	18	very	very	ADV
inlawrev-2375	67	19	surprising	surprising	ADJ
inlawrev-2375	67	20	if	if	SCONJ
inlawrev-2375	67	21	anything	anything	PRON
inlawrev-2375	67	22	which	which	PRON
inlawrev-2375	67	23	there	there	PRON
inlawrev-2375	67	24	was	be	VERB
inlawrev-2375	67	25	a	a	DET
inlawrev-2375	67	26	reasonable	reasonable	ADJ
inlawrev-2375	67	27	basis	basis	NOUN
inlawrev-2375	67	28	for	for	ADP
inlawrev-2375	67	29	taxing	tax	VERB
inlawrev-2375	67	30	under	under	ADP
inlawrev-2375	67	31	the	the	DET
inlawrev-2375	67	32	income	income	NOUN
inlawrev-2375	67	33	tax	tax	NOUN
inlawrev-2375	67	34	was	be	AUX
inlawrev-2375	67	35	found	find	VERB
inlawrev-2375	67	36	to	to	PART
inlawrev-2375	67	37	be	be	AUX
inlawrev-2375	67	38	beyond	beyond	ADP
inlawrev-2375	67	39	congress	congress	NOUN
inlawrev-2375	67	40	'	'	PART
inlawrev-2375	67	41	constitutional	constitutional	ADJ
inlawrev-2375	67	42	competence	competence	NOUN
inlawrev-2375	67	43	.	.	PUNCT
inlawrev-2375	67	44	"	"	PUNCT
inlawrev-2375	68	1	i	i	PRON
inlawrev-2375	68	2	d.	d.	PROPN
inlawrev-2375	68	3	at	at	ADP
inlawrev-2375	68	4	153	153	NUM
inlawrev-2375	68	5	.	.	PUNCT
inlawrev-2375	68	6	466	466	NUM
inlawrev-2375	68	7	indiana	indiana	PROPN
inlawrev-2375	68	8	law	law	PROPN
inlawrev-2375	68	9	review	review	NOUN
inlawrev-2375	69	1	[	[	X
inlawrev-2375	69	2	vol	vol	NOUN
inlawrev-2375	69	3	.	.	PUNCT
inlawrev-2375	69	4	13:463	13:463	NUM
inlawrev-2375	69	5	than	than	ADP
inlawrev-2375	69	6	the	the	DET
inlawrev-2375	69	7	right	right	NOUN
inlawrev-2375	69	8	to	to	PART
inlawrev-2375	69	9	collect	collect	VERB
inlawrev-2375	69	10	interest	interest	NOUN
inlawrev-2375	69	11	clearly	clearly	ADV
inlawrev-2375	69	12	represent	represent	VERB
inlawrev-2375	69	13	income	income	NOUN
inlawrev-2375	69	14	and	and	CCONJ
inlawrev-2375	69	15	not	not	PART
inlawrev-2375	69	16	property	property	NOUN
inlawrev-2375	69	17	for	for	ADP
inlawrev-2375	69	18	tax	tax	NOUN
inlawrev-2375	69	19	purposes	purpose	NOUN
inlawrev-2375	69	20	.	.	PUNCT
inlawrev-2375	70	1	if	if	SCONJ
inlawrev-2375	70	2	they	they	PRON
inlawrev-2375	70	3	are	be	AUX
inlawrev-2375	70	4	severed	sever	VERB
inlawrev-2375	70	5	from	from	ADP
inlawrev-2375	70	6	the	the	DET
inlawrev-2375	70	7	bonds	bond	NOUN
inlawrev-2375	70	8	and	and	CCONJ
inlawrev-2375	70	9	transferred	transfer	VERB
inlawrev-2375	70	10	by	by	ADP
inlawrev-2375	70	11	gift	gift	NOUN
inlawrev-2375	70	12	,	,	PUNCT
inlawrev-2375	70	13	the	the	DET
inlawrev-2375	70	14	donor	donor	NOUN
inlawrev-2375	70	15	will	will	AUX
inlawrev-2375	70	16	be	be	AUX
inlawrev-2375	70	17	taxed	tax	VERB
inlawrev-2375	70	18	on	on	ADP
inlawrev-2375	70	19	the	the	DET
inlawrev-2375	70	20	interest	interest	NOUN
inlawrev-2375	70	21	collected	collect	VERB
inlawrev-2375	70	22	by	by	ADP
inlawrev-2375	70	23	the	the	DET
inlawrev-2375	70	24	donee.^	donee.^	NOUN
inlawrev-2375	70	25	if	if	SCONJ
inlawrev-2375	70	26	they	they	PRON
inlawrev-2375	70	27	are	be	AUX
inlawrev-2375	70	28	severed	sever	VERB
inlawrev-2375	70	29	from	from	ADP
inlawrev-2375	70	30	the	the	DET
inlawrev-2375	70	31	bonds	bond	NOUN
inlawrev-2375	70	32	and	and	CCONJ
inlawrev-2375	70	33	sold	sell	VERB
inlawrev-2375	70	34	,	,	PUNCT
inlawrev-2375	70	35	the	the	DET
inlawrev-2375	70	36	seller	seller	NOUN
inlawrev-2375	70	37	will	will	AUX
inlawrev-2375	70	38	be	be	AUX
inlawrev-2375	70	39	taxed	tax	VERB
inlawrev-2375	70	40	at	at	ADP
inlawrev-2375	70	41	ordinary	ordinary	ADJ
inlawrev-2375	70	42	rather	rather	ADV
inlawrev-2375	70	43	than	than	ADP
inlawrev-2375	71	1	capital	capital	NOUN
inlawrev-2375	71	2	rates.^	rates.^	NOUN
inlawrev-2375	71	3	*	*	PUNCT
inlawrev-2375	71	4	*	*	PUNCT
inlawrev-2375	72	1	it	it	PRON
inlawrev-2375	72	2	is	be	AUX
inlawrev-2375	72	3	equally	equally	ADV
inlawrev-2375	72	4	clear	clear	ADJ
inlawrev-2375	72	5	that	that	SCONJ
inlawrev-2375	72	6	the	the	DET
inlawrev-2375	72	7	bond	bond	NOUN
inlawrev-2375	72	8	itself	itself	PRON
inlawrev-2375	72	9	is	be	AUX
inlawrev-2375	72	10	property	property	NOUN
inlawrev-2375	72	11	,	,	PUNCT
inlawrev-2375	72	12	even	even	ADV
inlawrev-2375	72	13	though	though	SCONJ
inlawrev-2375	72	14	it	it	PRON
inlawrev-2375	72	15	carries	carry	VERB
inlawrev-2375	72	16	with	with	ADP
inlawrev-2375	72	17	it	it	PRON
inlawrev-2375	72	18	the	the	DET
inlawrev-2375	72	19	right	right	NOUN
inlawrev-2375	72	20	to	to	PART
inlawrev-2375	72	21	collect	collect	VERB
inlawrev-2375	72	22	future	future	ADJ
inlawrev-2375	72	23	interest	interest	NOUN
inlawrev-2375	72	24	.	.	PUNCT
inlawrev-2375	73	1	^^	^^	PUNCT
inlawrev-2375	73	2	if	if	SCONJ
inlawrev-2375	73	3	sold	sell	VERB
inlawrev-2375	73	4	,	,	PUNCT
inlawrev-2375	73	5	the	the	DET
inlawrev-2375	73	6	gain	gain	NOUN
inlawrev-2375	73	7	generally	generally	ADV
inlawrev-2375	73	8	qualifies	qualify	VERB
inlawrev-2375	73	9	for	for	ADP
inlawrev-2375	73	10	capital	capital	NOUN
inlawrev-2375	73	11	gain	gain	NOUN
inlawrev-2375	73	12	treatment.^^	treatment.^^	NOUN
inlawrev-2375	74	1	this	this	DET
inlawrev-2375	74	2	article	article	NOUN
inlawrev-2375	74	3	focuses	focus	VERB
inlawrev-2375	74	4	on	on	ADP
inlawrev-2375	74	5	certain	certain	ADJ
inlawrev-2375	74	6	types	type	NOUN
inlawrev-2375	74	7	of	of	ADP
inlawrev-2375	74	8	interests	interest	NOUN
inlawrev-2375	74	9	which	which	PRON
inlawrev-2375	74	10	are	be	AUX
inlawrev-2375	74	11	problematical	problematical	ADJ
inlawrev-2375	74	12	.	.	PUNCT
inlawrev-2375	75	1	these	these	PRON
inlawrev-2375	75	2	include	include	VERB
inlawrev-2375	75	3	leaseholds	leasehold	NOUN
inlawrev-2375	75	4	;	;	PUNCT
inlawrev-2375	75	5	life	life	NOUN
inlawrev-2375	75	6	estates	estate	NOUN
inlawrev-2375	75	7	;	;	PUNCT
inlawrev-2375	75	8	oil	oil	NOUN
inlawrev-2375	75	9	,	,	PUNCT
inlawrev-2375	75	10	gas	gas	NOUN
inlawrev-2375	75	11	,	,	PUNCT
inlawrev-2375	75	12	and	and	CCONJ
inlawrev-2375	75	13	mineral	mineral	NOUN
inlawrev-2375	75	14	interests	interest	NOUN
inlawrev-2375	75	15	;	;	PUNCT
inlawrev-2375	75	16	franchises	franchise	NOUN
inlawrev-2375	75	17	;	;	PUNCT
inlawrev-2375	75	18	and	and	CCONJ
inlawrev-2375	75	19	personal	personal	ADJ
inlawrev-2375	75	20	service	service	NOUN
inlawrev-2375	75	21	contracts	contract	NOUN
inlawrev-2375	75	22	.	.	PUNCT
inlawrev-2375	76	1	in	in	ADP
inlawrev-2375	76	2	the	the	DET
inlawrev-2375	76	3	interest	interest	NOUN
inlawrev-2375	76	4	of	of	ADP
inlawrev-2375	76	5	convenience	convenience	NOUN
inlawrev-2375	76	6	and	and	CCONJ
inlawrev-2375	76	7	clarity	clarity	NOUN
inlawrev-2375	76	8	,	,	PUNCT
inlawrev-2375	76	9	the	the	DET
inlawrev-2375	76	10	cases	case	NOUN
inlawrev-2375	76	11	are	be	AUX
inlawrev-2375	76	12	categorized	categorize	VERB
inlawrev-2375	76	13	according	accord	VERB
inlawrev-2375	76	14	to	to	ADP
inlawrev-2375	76	15	the	the	DET
inlawrev-2375	76	16	type	type	NOUN
inlawrev-2375	76	17	of	of	ADP
inlawrev-2375	76	18	interest	interest	NOUN
inlawrev-2375	76	19	involved	involve	VERB
inlawrev-2375	76	20	.	.	PUNCT
inlawrev-2375	77	1	ii	ii	X
inlawrev-2375	77	2	.	.	PUNCT
inlawrev-2375	78	1	leaseholds	leaseholds	PROPN
inlawrev-2375	78	2	a.	a.	NOUN
inlawrev-2375	78	3	capital	capital	PROPN
inlawrev-2375	78	4	gain	gain	NOUN
inlawrev-2375	78	5	versus	versus	ADP
inlawrev-2375	78	6	ordinary	ordinary	ADJ
inlawrev-2375	78	7	income	income	NOUN
inlawrev-2375	78	8	the	the	DET
inlawrev-2375	78	9	characterization	characterization	NOUN
inlawrev-2375	78	10	question	question	NOUN
inlawrev-2375	78	11	most	most	ADV
inlawrev-2375	78	12	frequently	frequently	ADV
inlawrev-2375	78	13	arises	arise	VERB
inlawrev-2375	78	14	when	when	SCONJ
inlawrev-2375	78	15	a	a	DET
inlawrev-2375	78	16	lessor	lessor	NOUN
inlawrev-2375	78	17	receives	receive	VERB
inlawrev-2375	78	18	something	something	PRON
inlawrev-2375	78	19	other	other	ADJ
inlawrev-2375	78	20	than	than	ADP
inlawrev-2375	78	21	rent	rent	VERB
inlawrev-2375	78	22	in	in	ADP
inlawrev-2375	78	23	connection	connection	NOUN
inlawrev-2375	78	24	with	with	ADP
inlawrev-2375	78	25	a	a	DET
inlawrev-2375	78	26	lease	lease	NOUN
inlawrev-2375	78	27	.	.	PUNCT
inlawrev-2375	79	1	in	in	ADP
inlawrev-2375	79	2	hort	hort	PROPN
inlawrev-2375	79	3	v.	v.	ADP
inlawrev-2375	79	4	commissioner,^^	commissioner,^^	PROPN
inlawrev-2375	79	5	the	the	DET
inlawrev-2375	79	6	seminal	seminal	ADJ
inlawrev-2375	79	7	decision	decision	NOUN
inlawrev-2375	79	8	,	,	PUNCT
inlawrev-2375	79	9	the	the	DET
inlawrev-2375	79	10	court	court	NOUN
inlawrev-2375	79	11	denied	deny	VERB
inlawrev-2375	79	12	capital	capital	NOUN
inlawrev-2375	79	13	gain	gain	VERB
inlawrev-2375	79	14	treatment	treatment	NOUN
inlawrev-2375	79	15	to	to	ADP
inlawrev-2375	79	16	a	a	DET
inlawrev-2375	79	17	lessor	lessor	NOUN
inlawrev-2375	79	18	who	who	PRON
inlawrev-2375	79	19	received	receive	VERB
inlawrev-2375	79	20	$	$	SYM
inlawrev-2375	79	21	140,000	140,000	NUM
inlawrev-2375	79	22	in	in	ADP
inlawrev-2375	79	23	exchange	exchange	NOUN
inlawrev-2375	79	24	for	for	ADP
inlawrev-2375	79	25	cancellation	cancellation	NOUN
inlawrev-2375	79	26	of	of	ADP
inlawrev-2375	79	27	a	a	DET
inlawrev-2375	79	28	lease	lease	NOUN
inlawrev-2375	79	29	which	which	PRON
inlawrev-2375	79	30	had	have	AUX
inlawrev-2375	79	31	become	become	VERB
inlawrev-2375	79	32	onerous	onerous	ADJ
inlawrev-2375	79	33	to	to	ADP
inlawrev-2375	79	34	the	the	DET
inlawrev-2375	79	35	lessee	lessee	NOUN
inlawrev-2375	79	36	.	.	PUNCT
inlawrev-2375	80	1	conceding	concede	VERB
inlawrev-2375	80	2	that	that	SCONJ
inlawrev-2375	80	3	the	the	DET
inlawrev-2375	80	4	lease	lease	NOUN
inlawrev-2375	80	5	was	be	AUX
inlawrev-2375	80	6	^'property	^'property	PRON
inlawrev-2375	80	7	,	,	PUNCT
inlawrev-2375	80	8	"	"	PUNCT
inlawrev-2375	80	9	the	the	DET
inlawrev-2375	80	10	court	court	NOUN
inlawrev-2375	80	11	concluded	conclude	VERB
inlawrev-2375	80	12	that	that	SCONJ
inlawrev-2375	80	13	*	*	PUNCT
inlawrev-2375	80	14	'	'	PUNCT
inlawrev-2375	80	15	[	[	X
inlawrev-2375	80	16	i]t	i]t	PROPN
inlawrev-2375	80	17	is	be	AUX
inlawrev-2375	80	18	immaterial	immaterial	ADJ
inlawrev-2375	80	19	that	that	SCONJ
inlawrev-2375	80	20	for	for	ADP
inlawrev-2375	80	21	some	some	DET
inlawrev-2375	80	22	purposes	purpose	NOUN
inlawrev-2375	80	23	the	the	DET
inlawrev-2375	80	24	contract	contract	NOUN
inlawrev-2375	80	25	creating	create	VERB
inlawrev-2375	80	26	the	the	DET
inlawrev-2375	80	27	right	right	NOUN
inlawrev-2375	80	28	to	to	ADP
inlawrev-2375	80	29	such	such	ADJ
inlawrev-2375	80	30	payments	payment	NOUN
inlawrev-2375	80	31	may	may	AUX
inlawrev-2375	80	32	be	be	AUX
inlawrev-2375	80	33	treated	treat	VERB
inlawrev-2375	80	34	as	as	ADP
inlawrev-2375	80	35	'	'	PUNCT
inlawrev-2375	80	36	property	property	NOUN
inlawrev-2375	80	37	'	'	PUNCT
inlawrev-2375	80	38	or	or	CCONJ
inlawrev-2375	80	39	'	'	PUNCT
inlawrev-2375	80	40	capital	capital	NOUN
inlawrev-2375	80	41	.	.	PUNCT
inlawrev-2375	81	1	'"^	'"^	X
inlawrev-2375	81	2	*	*	AUX
inlawrev-2375	81	3	for	for	ADP
inlawrev-2375	81	4	the	the	DET
inlawrev-2375	81	5	purpose	purpose	NOUN
inlawrev-2375	81	6	of	of	ADP
inlawrev-2375	81	7	applying	apply	VERB
inlawrev-2375	81	8	the	the	DET
inlawrev-2375	81	9	capital	capital	NOUN
inlawrev-2375	81	10	gain	gain	NOUN
inlawrev-2375	81	11	provisions	provision	NOUN
inlawrev-2375	81	12	,	,	PUNCT
inlawrev-2375	81	13	the	the	DET
inlawrev-2375	81	14	court	court	NOUN
inlawrev-2375	81	15	held	hold	VERB
inlawrev-2375	81	16	that	that	SCONJ
inlawrev-2375	81	17	the	the	DET
inlawrev-2375	81	18	lump	lump	NOUN
inlawrev-2375	81	19	sum	sum	NOUN
inlawrev-2375	81	20	payment	payment	NOUN
inlawrev-2375	81	21	was	be	AUX
inlawrev-2375	81	22	not	not	PART
inlawrev-2375	81	23	a	a	DET
inlawrev-2375	81	24	return	return	NOUN
inlawrev-2375	81	25	of	of	ADP
inlawrev-2375	81	26	capital	capital	NOUN
inlawrev-2375	81	27	but	but	CCONJ
inlawrev-2375	81	28	a	a	DET
inlawrev-2375	81	29	substitute	substitute	NOUN
inlawrev-2375	81	30	for	for	ADP
inlawrev-2375	81	31	future	future	ADJ
inlawrev-2375	81	32	rent	rent	NOUN
inlawrev-2375	81	33	which	which	PRON
inlawrev-2375	81	34	would	would	AUX
inlawrev-2375	81	35	have	have	AUX
inlawrev-2375	81	36	been	be	AUX
inlawrev-2375	81	37	taxed	tax	VERB
inlawrev-2375	81	38	as	as	ADP
inlawrev-2375	81	39	ordinary	ordinary	ADJ
inlawrev-2375	81	40	income.^^	income.^^	NOUN
inlawrev-2375	81	41	"	"	PUNCT
inlawrev-2375	81	42	commissioner	commissioner	NOUN
inlawrev-2375	81	43	v.	v.	PROPN
inlawrev-2375	81	44	horst	horst	PROPN
inlawrev-2375	81	45	,	,	PUNCT
inlawrev-2375	81	46	311	311	NUM
inlawrev-2375	81	47	u.s	u.s	PROPN
inlawrev-2375	81	48	.	.	PROPN
inlawrev-2375	81	49	112	112	NUM
inlawrev-2375	81	50	(	(	PUNCT
inlawrev-2375	81	51	1940	1940	NUM
inlawrev-2375	81	52	)	)	PUNCT
inlawrev-2375	81	53	.	.	PUNCT
inlawrev-2375	82	1	^^see	^^see	PRON
inlawrev-2375	83	1	shafer	shafer	PROPN
inlawrev-2375	83	2	v.	v.	PROPN
inlawrev-2375	83	3	united	united	PROPN
inlawrev-2375	83	4	states	states	PROPN
inlawrev-2375	83	5	,	,	PUNCT
inlawrev-2375	83	6	204	204	NUM
inlawrev-2375	83	7	f.	f.	PROPN
inlawrev-2375	83	8	supp	supp	PROPN
inlawrev-2375	83	9	.	.	PUNCT
inlawrev-2375	84	1	473	473	NUM
inlawrev-2375	84	2	(	(	PUNCT
inlawrev-2375	84	3	s.d	s.d	PROPN
inlawrev-2375	84	4	.	.	PROPN
inlawrev-2375	84	5	ohio	ohio	PROPN
inlawrev-2375	84	6	1962	1962	NUM
inlawrev-2375	84	7	)	)	PUNCT
inlawrev-2375	84	8	,	,	PUNCT
inlawrev-2375	84	9	aff'd	aff'd	NOUN
inlawrev-2375	84	10	,	,	PUNCT
inlawrev-2375	84	11	312	312	NUM
inlawrev-2375	84	12	f.2d	f.2d	NUM
inlawrev-2375	84	13	747	747	NUM
inlawrev-2375	84	14	(	(	PUNCT
inlawrev-2375	84	15	6th	6th	ADJ
inlawrev-2375	84	16	cir	cir	NOUN
inlawrev-2375	84	17	.	.	PROPN
inlawrev-2375	84	18	1963	1963	NUM
inlawrev-2375	84	19	)	)	PUNCT
inlawrev-2375	84	20	.	.	PUNCT
inlawrev-2375	85	1	"	"	PUNCT
inlawrev-2375	85	2	this	this	DET
inlawrev-2375	85	3	conclusion	conclusion	NOUN
inlawrev-2375	85	4	is	be	AUX
inlawrev-2375	85	5	implicit	implicit	ADJ
inlawrev-2375	85	6	in	in	ADP
inlawrev-2375	85	7	commissioner	commissioner	PROPN
inlawrev-2375	85	8	v.	v.	PROPN
inlawrev-2375	85	9	horst	horst	PROPN
inlawrev-2375	85	10	,	,	PUNCT
inlawrev-2375	85	11	311	311	NUM
inlawrev-2375	85	12	u.s	u.s	PROPN
inlawrev-2375	85	13	.	.	PROPN
inlawrev-2375	85	14	112	112	NUM
inlawrev-2375	85	15	(	(	PUNCT
inlawrev-2375	85	16	1940	1940	NUM
inlawrev-2375	85	17	)	)	PUNCT
inlawrev-2375	85	18	.	.	PUNCT
inlawrev-2375	86	1	the	the	DET
inlawrev-2375	86	2	court	court	NOUN
inlawrev-2375	86	3	characterized	characterize	VERB
inlawrev-2375	86	4	interest	interest	NOUN
inlawrev-2375	86	5	coupons	coupon	NOUN
inlawrev-2375	86	6	as	as	ADP
inlawrev-2375	86	7	representing	represent	VERB
inlawrev-2375	86	8	income	income	NOUN
inlawrev-2375	86	9	because	because	SCONJ
inlawrev-2375	86	10	the	the	DET
inlawrev-2375	86	11	bondholder	bondholder	NOUN
inlawrev-2375	86	12	"	"	PUNCT
inlawrev-2375	86	13	separated	separate	VERB
inlawrev-2375	86	14	his	his	PRON
inlawrev-2375	86	15	right	right	NOUN
inlawrev-2375	86	16	to	to	ADP
inlawrev-2375	86	17	interest	interest	NOUN
inlawrev-2375	86	18	payments	payment	NOUN
inlawrev-2375	86	19	from	from	ADP
inlawrev-2375	86	20	his	his	PRON
inlawrev-2375	86	21	investment	investment	NOUN
inlawrev-2375	86	22	and	and	CCONJ
inlawrev-2375	86	23	procured	procure	VERB
inlawrev-2375	86	24	the	the	DET
inlawrev-2375	86	25	payment	payment	NOUN
inlawrev-2375	86	26	of	of	ADP
inlawrev-2375	86	27	the	the	DET
inlawrev-2375	86	28	interest	interest	NOUN
inlawrev-2375	86	29	to	to	ADP
inlawrev-2375	86	30	his	his	PRON
inlawrev-2375	86	31	donee	donee	NOUN
inlawrev-2375	86	32	.	.	PUNCT
inlawrev-2375	86	33	.	.	PUNCT
inlawrev-2375	86	34	.	.	PUNCT
inlawrev-2375	86	35	.	.	PUNCT
inlawrev-2375	86	36	"	"	PUNCT
inlawrev-2375	87	1	i	i	PRON
inlawrev-2375	87	2	d.	d.	PROPN
inlawrev-2375	87	3	at	at	ADP
inlawrev-2375	87	4	120	120	NUM
inlawrev-2375	87	5	.	.	PUNCT
inlawrev-2375	88	1	^*0f	^*0f	ADJ
inlawrev-2375	88	2	course	course	NOUN
inlawrev-2375	88	3	,	,	PUNCT
inlawrev-2375	88	4	amounts	amount	VERB
inlawrev-2375	88	5	representing	represent	VERB
inlawrev-2375	88	6	payment	payment	NOUN
inlawrev-2375	88	7	for	for	ADP
inlawrev-2375	88	8	accrued	accrue	VERB
inlawrev-2375	88	9	interest	interest	NOUN
inlawrev-2375	88	10	are	be	AUX
inlawrev-2375	88	11	not	not	PART
inlawrev-2375	88	12	received	receive	VERB
inlawrev-2375	88	13	in	in	ADP
inlawrev-2375	88	14	exchange	exchange	NOUN
inlawrev-2375	88	15	for	for	ADP
inlawrev-2375	88	16	property	property	NOUN
inlawrev-2375	88	17	and	and	CCONJ
inlawrev-2375	88	18	can	can	AUX
inlawrev-2375	88	19	not	not	PART
inlawrev-2375	88	20	qualify	qualify	VERB
inlawrev-2375	88	21	for	for	ADP
inlawrev-2375	88	22	capital	capital	NOUN
inlawrev-2375	88	23	gain	gain	NOUN
inlawrev-2375	88	24	treatment	treatment	NOUN
inlawrev-2375	88	25	even	even	ADV
inlawrev-2375	88	26	if	if	SCONJ
inlawrev-2375	88	27	received	receive	VERB
inlawrev-2375	88	28	in	in	ADP
inlawrev-2375	88	29	connection	connection	NOUN
inlawrev-2375	88	30	with	with	ADP
inlawrev-2375	88	31	sale	sale	NOUN
inlawrev-2375	88	32	of	of	ADP
inlawrev-2375	88	33	the	the	DET
inlawrev-2375	88	34	bond	bond	NOUN
inlawrev-2375	88	35	.	.	PUNCT
inlawrev-2375	89	1	first	first	PROPN
inlawrev-2375	89	2	ky	ky	PROPN
inlawrev-2375	89	3	.	.	PROPN
inlawrev-2375	89	4	co.	co.	PROPN
inlawrev-2375	90	1	v.	v.	ADP
inlawrev-2375	90	2	gray	gray	ADJ
inlawrev-2375	90	3	,	,	PUNCT
inlawrev-2375	90	4	309	309	NUM
inlawrev-2375	90	5	f.2d	f.2d	NOUN
inlawrev-2375	90	6	845	845	NUM
inlawrev-2375	90	7	(	(	PUNCT
inlawrev-2375	90	8	6th	6th	ADJ
inlawrev-2375	90	9	cir	cir	NOUN
inlawrev-2375	90	10	.	.	PROPN
inlawrev-2375	90	11	1962	1962	NUM
inlawrev-2375	90	12	)	)	PUNCT
inlawrev-2375	90	13	.	.	PUNCT
inlawrev-2375	91	1	amounts	amount	NOUN
inlawrev-2375	91	2	received	receive	VERB
inlawrev-2375	91	3	for	for	ADP
inlawrev-2375	91	4	the	the	DET
inlawrev-2375	91	5	right	right	NOUN
inlawrev-2375	91	6	to	to	PART
inlawrev-2375	91	7	collect	collect	VERB
inlawrev-2375	91	8	principal	principal	NOUN
inlawrev-2375	91	9	at	at	ADP
inlawrev-2375	91	10	maturity	maturity	NOUN
inlawrev-2375	91	11	and	and	CCONJ
inlawrev-2375	91	12	the	the	DET
inlawrev-2375	91	13	right	right	NOUN
inlawrev-2375	91	14	to	to	PART
inlawrev-2375	91	15	collect	collect	VERB
inlawrev-2375	91	16	interest	interest	NOUN
inlawrev-2375	91	17	accruing	accrue	VERB
inlawrev-2375	91	18	between	between	ADP
inlawrev-2375	91	19	the	the	DET
inlawrev-2375	91	20	date	date	NOUN
inlawrev-2375	91	21	of	of	ADP
inlawrev-2375	91	22	sale	sale	NOUN
inlawrev-2375	91	23	and	and	CCONJ
inlawrev-2375	91	24	maturity	maturity	NOUN
inlawrev-2375	91	25	will	will	AUX
inlawrev-2375	91	26	qualify	qualify	VERB
inlawrev-2375	91	27	for	for	ADP
inlawrev-2375	91	28	capital	capital	NOUN
inlawrev-2375	91	29	gain	gain	NOUN
inlawrev-2375	91	30	if	if	SCONJ
inlawrev-2375	91	31	the	the	DET
inlawrev-2375	91	32	bond	bond	NOUN
inlawrev-2375	91	33	is	be	AUX
inlawrev-2375	91	34	a	a	DET
inlawrev-2375	91	35	capital	capital	NOUN
inlawrev-2375	91	36	asset	asset	NOUN
inlawrev-2375	91	37	(	(	PUNCT
inlawrev-2375	91	38	not	not	PART
inlawrev-2375	91	39	held	hold	VERB
inlawrev-2375	91	40	for	for	ADP
inlawrev-2375	91	41	sale	sale	NOUN
inlawrev-2375	91	42	to	to	ADP
inlawrev-2375	91	43	customers	customer	NOUN
inlawrev-2375	91	44	in	in	ADP
inlawrev-2375	91	45	the	the	DET
inlawrev-2375	91	46	ordinary	ordinary	ADJ
inlawrev-2375	91	47	course	course	NOUN
inlawrev-2375	91	48	of	of	ADP
inlawrev-2375	91	49	business	business	NOUN
inlawrev-2375	91	50	)	)	PUNCT
inlawrev-2375	91	51	,	,	PUNCT
inlawrev-2375	91	52	has	have	AUX
inlawrev-2375	91	53	been	be	AUX
inlawrev-2375	91	54	held	hold	VERB
inlawrev-2375	91	55	for	for	ADP
inlawrev-2375	91	56	more	more	ADJ
inlawrev-2375	91	57	than	than	ADP
inlawrev-2375	91	58	one	one	NUM
inlawrev-2375	91	59	year	year	NOUN
inlawrev-2375	91	60	,	,	PUNCT
inlawrev-2375	91	61	and	and	CCONJ
inlawrev-2375	91	62	was	be	AUX
inlawrev-2375	91	63	not	not	PART
inlawrev-2375	91	64	originally	originally	ADV
inlawrev-2375	91	65	issued	issue	VERB
inlawrev-2375	91	66	at	at	ADP
inlawrev-2375	91	67	a	a	DET
inlawrev-2375	91	68	discount	discount	NOUN
inlawrev-2375	91	69	from	from	ADP
inlawrev-2375	91	70	face	face	NOUN
inlawrev-2375	91	71	value	value	NOUN
inlawrev-2375	91	72	.	.	PUNCT
inlawrev-2375	92	1	see	see	VERB
inlawrev-2375	92	2	i.r.c	i.r.c	NOUN
inlawrev-2375	92	3	.	.	PUNCT
inlawrev-2375	93	1	§	§	PROPN
inlawrev-2375	93	2	§	§	PROPN
inlawrev-2375	93	3	1221	1221	NUM
inlawrev-2375	93	4	-	-	SYM
inlawrev-2375	93	5	1222	1222	NUM
inlawrev-2375	93	6	,	,	PUNCT
inlawrev-2375	93	7	1232	1232	NUM
inlawrev-2375	93	8	.	.	PUNCT
inlawrev-2375	94	1	"	"	PUNCT
inlawrev-2375	94	2	313	313	NUM
inlawrev-2375	94	3	u.s	u.s	PROPN
inlawrev-2375	94	4	.	.	PROPN
inlawrev-2375	94	5	28	28	NUM
inlawrev-2375	94	6	(	(	PUNCT
inlawrev-2375	94	7	1941	1941	NUM
inlawrev-2375	94	8	)	)	PUNCT
inlawrev-2375	94	9	.	.	PUNCT
inlawrev-2375	94	10	''	''	PUNCT
inlawrev-2375	95	1	i	i	PRON
inlawrev-2375	95	2	d.	d.	PROPN
inlawrev-2375	95	3	at	at	ADP
inlawrev-2375	95	4	31	31	NUM
inlawrev-2375	95	5	.	.	PUNCT
inlawrev-2375	96	1	"	"	PUNCT
inlawrev-2375	96	2	/d	/d	X
inlawrev-2375	96	3	.	.	PUNCT
inlawrev-2375	96	4	similar	similar	ADJ
inlawrev-2375	96	5	treatment	treatment	NOUN
inlawrev-2375	96	6	has	have	AUX
inlawrev-2375	96	7	been	be	AUX
inlawrev-2375	96	8	accorded	accord	VERB
inlawrev-2375	96	9	a	a	DET
inlawrev-2375	96	10	lump	lump	NOUN
inlawrev-2375	96	11	sum	sum	NOUN
inlawrev-2375	96	12	payment	payment	NOUN
inlawrev-2375	96	13	received	receive	VERB
inlawrev-2375	96	14	in	in	ADP
inlawrev-2375	96	15	ex1980	ex1980	PROPN
inlawrev-2375	96	16	]	]	PUNCT
inlawrev-2375	96	17	capital	capital	NOUN
inlawrev-2375	96	18	gain	gain	VERB
inlawrev-2375	96	19	467	467	NUM
inlawrev-2375	96	20	this	this	DET
inlawrev-2375	96	21	substitution	substitution	NOUN
inlawrev-2375	96	22	analysis	analysis	NOUN
inlawrev-2375	96	23	looks	look	VERB
inlawrev-2375	96	24	to	to	ADP
inlawrev-2375	96	25	the	the	DET
inlawrev-2375	96	26	result	result	NOUN
inlawrev-2375	96	27	of	of	ADP
inlawrev-2375	96	28	applying	apply	VERB
inlawrev-2375	96	29	the	the	DET
inlawrev-2375	96	30	capital	capital	NOUN
inlawrev-2375	96	31	gain	gain	NOUN
inlawrev-2375	96	32	provisions	provision	NOUN
inlawrev-2375	96	33	.	.	PUNCT
inlawrev-2375	97	1	if	if	SCONJ
inlawrev-2375	97	2	the	the	DET
inlawrev-2375	97	3	result	result	NOUN
inlawrev-2375	97	4	is	be	AUX
inlawrev-2375	97	5	deemed	deem	VERB
inlawrev-2375	97	6	incompatible	incompatible	ADJ
inlawrev-2375	97	7	with	with	ADP
inlawrev-2375	97	8	the	the	DET
inlawrev-2375	97	9	congressional	congressional	ADJ
inlawrev-2375	97	10	intent	intent	NOUN
inlawrev-2375	97	11	of	of	ADP
inlawrev-2375	97	12	taxing	tax	VERB
inlawrev-2375	97	13	an	an	DET
inlawrev-2375	97	14	item	item	NOUN
inlawrev-2375	97	15	as	as	ADP
inlawrev-2375	97	16	ordinary	ordinary	ADJ
inlawrev-2375	97	17	income	income	NOUN
inlawrev-2375	97	18	,	,	PUNCT
inlawrev-2375	97	19	the	the	DET
inlawrev-2375	97	20	item	item	NOUN
inlawrev-2375	97	21	can	can	AUX
inlawrev-2375	97	22	not	not	PART
inlawrev-2375	97	23	be	be	AUX
inlawrev-2375	97	24	property	property	NOUN
inlawrev-2375	97	25	within	within	ADP
inlawrev-2375	97	26	the	the	DET
inlawrev-2375	97	27	meaning	meaning	NOUN
inlawrev-2375	97	28	of	of	ADP
inlawrev-2375	97	29	the	the	DET
inlawrev-2375	97	30	capital	capital	NOUN
inlawrev-2375	97	31	gain	gain	NOUN
inlawrev-2375	97	32	provisions	provision	NOUN
inlawrev-2375	97	33	regardless	regardless	ADV
inlawrev-2375	97	34	of	of	ADP
inlawrev-2375	97	35	its	its	PRON
inlawrev-2375	97	36	characterization	characterization	NOUN
inlawrev-2375	97	37	under	under	ADP
inlawrev-2375	97	38	local	local	ADJ
inlawrev-2375	97	39	law	law	NOUN
inlawrev-2375	97	40	.	.	PUNCT
inlawrev-2375	98	1	the	the	DET
inlawrev-2375	98	2	foregoing	foregoing	NOUN
inlawrev-2375	98	3	does	do	AUX
inlawrev-2375	98	4	not	not	PART
inlawrev-2375	98	5	mean	mean	VERB
inlawrev-2375	98	6	,	,	PUNCT
inlawrev-2375	98	7	however	however	ADV
inlawrev-2375	98	8	,	,	PUNCT
inlawrev-2375	98	9	that	that	SCONJ
inlawrev-2375	98	10	all	all	DET
inlawrev-2375	98	11	substitutes	substitute	NOUN
inlawrev-2375	98	12	for	for	ADP
inlawrev-2375	98	13	ordinary	ordinary	ADJ
inlawrev-2375	98	14	income	income	NOUN
inlawrev-2375	98	15	fail	fail	VERB
inlawrev-2375	98	16	to	to	PART
inlawrev-2375	98	17	qualify	qualify	VERB
inlawrev-2375	98	18	for	for	ADP
inlawrev-2375	98	19	capital	capital	NOUN
inlawrev-2375	98	20	gain	gain	NOUN
inlawrev-2375	98	21	treatment	treatment	NOUN
inlawrev-2375	98	22	.	.	PUNCT
inlawrev-2375	99	1	the	the	DET
inlawrev-2375	99	2	fifth	fifth	ADJ
inlawrev-2375	99	3	circuit	circuit	NOUN
inlawrev-2375	99	4	has	have	AUX
inlawrev-2375	99	5	stated	state	VERB
inlawrev-2375	99	6	:	:	PUNCT
inlawrev-2375	99	7	[	[	X
inlawrev-2375	99	8	past	past	ADJ
inlawrev-2375	99	9	supreme	supreme	PROPN
inlawrev-2375	99	10	court	court	PROPN
inlawrev-2375	99	11	decisions	decision	NOUN
inlawrev-2375	99	12	can	can	AUX
inlawrev-2375	99	13	not	not	PART
inlawrev-2375	99	14	be	be	AUX
inlawrev-2375	99	15	interpreted	interpret	VERB
inlawrev-2375	99	16	]	]	PUNCT
inlawrev-2375	99	17	to	to	PART
inlawrev-2375	99	18	mean	mean	VERB
inlawrev-2375	99	19	that	that	SCONJ
inlawrev-2375	99	20	any	any	DET
inlawrev-2375	99	21	money	money	NOUN
inlawrev-2375	99	22	paid	pay	VERB
inlawrev-2375	99	23	which	which	PRON
inlawrev-2375	99	24	represents	represent	VERB
inlawrev-2375	99	25	the	the	DET
inlawrev-2375	99	26	present	present	ADJ
inlawrev-2375	99	27	value	value	NOUN
inlawrev-2375	99	28	of	of	ADP
inlawrev-2375	99	29	future	future	ADJ
inlawrev-2375	99	30	income	income	NOUN
inlawrev-2375	99	31	to	to	PART
inlawrev-2375	99	32	be	be	AUX
inlawrev-2375	99	33	earned	earn	VERB
inlawrev-2375	99	34	is	be	AUX
inlawrev-2375	99	35	always	always	ADV
inlawrev-2375	99	36	taxed	tax	VERB
inlawrev-2375	99	37	as	as	ADP
inlawrev-2375	99	38	ordinary	ordinary	ADJ
inlawrev-2375	99	39	gains	gain	NOUN
inlawrev-2375	99	40	.	.	PUNCT
inlawrev-2375	100	1	as	as	ADP
inlawrev-2375	100	2	a	a	DET
inlawrev-2375	100	3	legal	legal	ADJ
inlawrev-2375	100	4	or	or	CCONJ
inlawrev-2375	100	5	economic	economic	ADJ
inlawrev-2375	100	6	position	position	NOUN
inlawrev-2375	100	7	,	,	PUNCT
inlawrev-2375	100	8	this	this	PRON
inlawrev-2375	100	9	can	can	AUX
inlawrev-2375	100	10	not	not	PART
inlawrev-2375	100	11	be	be	AUX
inlawrev-2375	100	12	so	so	ADV
inlawrev-2375	100	13	.	.	PUNCT
inlawrev-2375	101	1	the	the	DET
inlawrev-2375	101	2	only	only	ADJ
inlawrev-2375	101	3	commerical	commerical	ADJ
inlawrev-2375	101	4	value	value	NOUN
inlawrev-2375	101	5	of	of	ADP
inlawrev-2375	101	6	any	any	DET
inlawrev-2375	101	7	property	property	NOUN
inlawrev-2375	101	8	is	be	AUX
inlawrev-2375	101	9	the	the	DET
inlawrev-2375	101	10	present	present	ADJ
inlawrev-2375	101	11	worth	worth	NOUN
inlawrev-2375	101	12	of	of	ADP
inlawrev-2375	101	13	future	future	ADJ
inlawrev-2375	101	14	earnings	earning	NOUN
inlawrev-2375	101	15	or	or	CCONJ
inlawrev-2375	101	16	usefulness	usefulness	NOUN
inlawrev-2375	101	17	.	.	PUNCT
inlawrev-2375	102	1	if	if	SCONJ
inlawrev-2375	102	2	the	the	DET
inlawrev-2375	102	3	expectation	expectation	NOUN
inlawrev-2375	102	4	of	of	ADP
inlawrev-2375	102	5	earnings	earning	NOUN
inlawrev-2375	102	6	of	of	ADP
inlawrev-2375	102	7	stock	stock	NOUN
inlawrev-2375	102	8	rises	rise	NOUN
inlawrev-2375	102	9	,	,	PUNCT
inlawrev-2375	102	10	the	the	DET
inlawrev-2375	102	11	market	market	NOUN
inlawrev-2375	102	12	value	value	NOUN
inlawrev-2375	102	13	of	of	ADP
inlawrev-2375	102	14	the	the	DET
inlawrev-2375	102	15	stock	stock	NOUN
inlawrev-2375	102	16	may	may	AUX
inlawrev-2375	102	17	rise	rise	VERB
inlawrev-2375	102	18	;	;	PUNCT
inlawrev-2375	102	19	at	at	ADP
inlawrev-2375	102	20	least	least	ADJ
inlawrev-2375	102	21	a	a	DET
inlawrev-2375	102	22	part	part	NOUN
inlawrev-2375	102	23	of	of	ADP
inlawrev-2375	102	24	this	this	DET
inlawrev-2375	102	25	increase	increase	NOUN
inlawrev-2375	102	26	in	in	ADP
inlawrev-2375	102	27	price	price	NOUN
inlawrev-2375	102	28	is	be	AUX
inlawrev-2375	102	29	attributable	attributable	ADJ
inlawrev-2375	102	30	to	to	ADP
inlawrev-2375	102	31	the	the	DET
inlawrev-2375	102	32	expectation	expectation	NOUN
inlawrev-2375	102	33	of	of	ADP
inlawrev-2375	102	34	increased	increase	VERB
inlawrev-2375	102	35	income.^	income.^	PROPN
inlawrev-2375	102	36	*	*	PUNCT
inlawrev-2375	102	37	a	a	DET
inlawrev-2375	102	38	lump	lump	NOUN
inlawrev-2375	102	39	sum	sum	NOUN
inlawrev-2375	102	40	substitute	substitute	NOUN
inlawrev-2375	102	41	for	for	ADP
inlawrev-2375	102	42	future	future	ADJ
inlawrev-2375	102	43	dividends	dividend	NOUN
inlawrev-2375	102	44	realized	realize	VERB
inlawrev-2375	102	45	on	on	ADP
inlawrev-2375	102	46	the	the	DET
inlawrev-2375	102	47	sale	sale	NOUN
inlawrev-2375	102	48	of	of	ADP
inlawrev-2375	102	49	stock	stock	NOUN
inlawrev-2375	102	50	may	may	AUX
inlawrev-2375	102	51	qualify	qualify	VERB
inlawrev-2375	102	52	for	for	ADP
inlawrev-2375	102	53	capital	capital	NOUN
inlawrev-2375	102	54	gain	gain	NOUN
inlawrev-2375	102	55	rates	rate	NOUN
inlawrev-2375	102	56	because	because	SCONJ
inlawrev-2375	102	57	a	a	DET
inlawrev-2375	102	58	sale	sale	NOUN
inlawrev-2375	102	59	of	of	ADP
inlawrev-2375	102	60	stock	stock	NOUN
inlawrev-2375	102	61	represents	represent	VERB
inlawrev-2375	102	62	a	a	DET
inlawrev-2375	102	63	complete	complete	ADJ
inlawrev-2375	102	64	transfer	transfer	NOUN
inlawrev-2375	102	65	of	of	ADP
inlawrev-2375	102	66	the	the	DET
inlawrev-2375	102	67	taxpayer	taxpayer	NOUN
inlawrev-2375	102	68	's	's	PART
inlawrev-2375	102	69	entire	entire	ADJ
inlawrev-2375	102	70	interest	interest	NOUN
inlawrev-2375	102	71	in	in	ADP
inlawrev-2375	102	72	the	the	DET
inlawrev-2375	102	73	property	property	NOUN
inlawrev-2375	102	74	.	.	PUNCT
inlawrev-2375	103	1	it	it	PRON
inlawrev-2375	103	2	is	be	AUX
inlawrev-2375	103	3	therefore	therefore	ADV
inlawrev-2375	103	4	appropriate	appropriate	ADJ
inlawrev-2375	103	5	to	to	PART
inlawrev-2375	103	6	regard	regard	VERB
inlawrev-2375	103	7	the	the	DET
inlawrev-2375	103	8	lump	lump	NOUN
inlawrev-2375	103	9	sum	sum	NOUN
inlawrev-2375	103	10	as	as	ADP
inlawrev-2375	103	11	a	a	DET
inlawrev-2375	103	12	return	return	NOUN
inlawrev-2375	103	13	of	of	ADP
inlawrev-2375	103	14	capital	capital	NOUN
inlawrev-2375	103	15	,	,	PUNCT
inlawrev-2375	103	16	not	not	PART
inlawrev-2375	103	17	a	a	DET
inlawrev-2375	103	18	return	return	NOUN
inlawrev-2375	103	19	on	on	ADP
inlawrev-2375	103	20	capital	capital	NOUN
inlawrev-2375	103	21	.	.	PUNCT
inlawrev-2375	104	1	the	the	DET
inlawrev-2375	104	2	lump	lump	NOUN
inlawrev-2375	104	3	sum	sum	NOUN
inlawrev-2375	104	4	in	in	ADP
inlawrev-2375	104	5	hort	hort	NOUN
inlawrev-2375	104	6	was	be	AUX
inlawrev-2375	104	7	not	not	PART
inlawrev-2375	104	8	a	a	DET
inlawrev-2375	104	9	return	return	NOUN
inlawrev-2375	104	10	of	of	ADP
inlawrev-2375	104	11	capital	capital	NOUN
inlawrev-2375	104	12	because	because	SCONJ
inlawrev-2375	104	13	the	the	DET
inlawrev-2375	104	14	taxpayer	taxpayer	NOUN
inlawrev-2375	104	15	retained	retain	VERB
inlawrev-2375	104	16	his	his	PRON
inlawrev-2375	104	17	ownership	ownership	NOUN
inlawrev-2375	104	18	of	of	ADP
inlawrev-2375	104	19	the	the	DET
inlawrev-2375	104	20	building	building	NOUN
inlawrev-2375	104	21	.	.	PUNCT
inlawrev-2375	105	1	if	if	SCONJ
inlawrev-2375	105	2	,	,	PUNCT
inlawrev-2375	105	3	however	however	ADV
inlawrev-2375	105	4	,	,	PUNCT
inlawrev-2375	105	5	the	the	DET
inlawrev-2375	105	6	taxpayer	taxpayer	NOUN
inlawrev-2375	105	7	had	have	AUX
inlawrev-2375	105	8	disposed	dispose	VERB
inlawrev-2375	105	9	of	of	ADP
inlawrev-2375	105	10	his	his	PRON
inlawrev-2375	105	11	entire	entire	ADJ
inlawrev-2375	105	12	interest	interest	NOUN
inlawrev-2375	105	13	in	in	ADP
inlawrev-2375	105	14	the	the	DET
inlawrev-2375	105	15	building	building	NOUN
inlawrev-2375	105	16	and	and	CCONJ
inlawrev-2375	105	17	leasehold	leasehold	NOUN
inlawrev-2375	105	18	in	in	ADP
inlawrev-2375	105	19	exchange	exchange	NOUN
inlawrev-2375	105	20	for	for	ADP
inlawrev-2375	105	21	a	a	DET
inlawrev-2375	105	22	lump	lump	NOUN
inlawrev-2375	105	23	sum	sum	NOUN
inlawrev-2375	105	24	partly	partly	ADV
inlawrev-2375	105	25	attributable	attributable	ADJ
inlawrev-2375	105	26	to	to	ADP
inlawrev-2375	105	27	future	future	ADJ
inlawrev-2375	105	28	rents	rent	NOUN
inlawrev-2375	105	29	to	to	PART
inlawrev-2375	105	30	be	be	AUX
inlawrev-2375	105	31	collected	collect	VERB
inlawrev-2375	105	32	under	under	ADP
inlawrev-2375	105	33	the	the	DET
inlawrev-2375	105	34	lease	lease	NOUN
inlawrev-2375	105	35	,	,	PUNCT
inlawrev-2375	105	36	capital	capital	NOUN
inlawrev-2375	105	37	gain	gain	NOUN
inlawrev-2375	105	38	treatment	treatment	NOUN
inlawrev-2375	105	39	would	would	AUX
inlawrev-2375	105	40	undoubtedly	undoubtedly	ADV
inlawrev-2375	105	41	have	have	AUX
inlawrev-2375	105	42	been	be	AUX
inlawrev-2375	105	43	allowed	allow	VERB
inlawrev-2375	105	44	.	.	PUNCT
inlawrev-2375	106	1	thus	thus	ADV
inlawrev-2375	106	2	,	,	PUNCT
inlawrev-2375	106	3	an	an	DET
inlawrev-2375	106	4	amount	amount	NOUN
inlawrev-2375	106	5	received	receive	VERB
inlawrev-2375	106	6	in	in	ADP
inlawrev-2375	106	7	exchange	exchange	NOUN
inlawrev-2375	106	8	for	for	ADP
inlawrev-2375	106	9	rights	right	NOUN
inlawrev-2375	106	10	under	under	ADP
inlawrev-2375	106	11	a	a	DET
inlawrev-2375	106	12	lease	lease	NOUN
inlawrev-2375	106	13	may	may	AUX
inlawrev-2375	106	14	or	or	CCONJ
inlawrev-2375	106	15	may	may	AUX
inlawrev-2375	106	16	not	not	PART
inlawrev-2375	106	17	qualify	qualify	VERB
inlawrev-2375	106	18	for	for	ADP
inlawrev-2375	106	19	capital	capital	NOUN
inlawrev-2375	106	20	treatment	treatment	NOUN
inlawrev-2375	106	21	depending	depend	VERB
inlawrev-2375	106	22	on	on	ADP
inlawrev-2375	106	23	whether	whether	SCONJ
inlawrev-2375	106	24	the	the	DET
inlawrev-2375	106	25	transaction	transaction	NOUN
inlawrev-2375	106	26	terminates	terminate	VERB
inlawrev-2375	106	27	the	the	DET
inlawrev-2375	106	28	taxpayer	taxpayer	NOUN
inlawrev-2375	106	29	's	's	PART
inlawrev-2375	106	30	interest	interest	NOUN
inlawrev-2375	106	31	in	in	ADP
inlawrev-2375	106	32	the	the	DET
inlawrev-2375	106	33	property	property	NOUN
inlawrev-2375	106	34	.	.	PUNCT
inlawrev-2375	107	1	in	in	ADP
inlawrev-2375	107	2	some	some	DET
inlawrev-2375	107	3	cases	case	NOUN
inlawrev-2375	107	4	the	the	DET
inlawrev-2375	107	5	lessor	lessor	NOUN
inlawrev-2375	107	6	rather	rather	ADV
inlawrev-2375	107	7	than	than	ADP
inlawrev-2375	107	8	the	the	DET
inlawrev-2375	107	9	lessee	lessee	NOUN
inlawrev-2375	107	10	may	may	AUX
inlawrev-2375	107	11	wish	wish	VERB
inlawrev-2375	107	12	to	to	PART
inlawrev-2375	107	13	terminate	terminate	VERB
inlawrev-2375	107	14	the	the	DET
inlawrev-2375	107	15	lease	lease	NOUN
inlawrev-2375	107	16	and	and	CCONJ
inlawrev-2375	107	17	may	may	AUX
inlawrev-2375	107	18	agree	agree	VERB
inlawrev-2375	107	19	to	to	PART
inlawrev-2375	107	20	make	make	VERB
inlawrev-2375	107	21	a	a	DET
inlawrev-2375	107	22	lump	lump	NOUN
inlawrev-2375	107	23	sum	sum	NOUN
inlawrev-2375	107	24	payment	payment	NOUN
inlawrev-2375	107	25	.	.	PUNCT
inlawrev-2375	108	1	the	the	DET
inlawrev-2375	108	2	receipt	receipt	NOUN
inlawrev-2375	108	3	of	of	ADP
inlawrev-2375	108	4	such	such	DET
inlawrev-2375	108	5	a	a	DET
inlawrev-2375	108	6	payment	payment	NOUN
inlawrev-2375	108	7	by	by	ADP
inlawrev-2375	108	8	the	the	DET
inlawrev-2375	108	9	lessee	lessee	NOUN
inlawrev-2375	108	10	does	do	AUX
inlawrev-2375	108	11	not	not	PART
inlawrev-2375	108	12	usually	usually	ADV
inlawrev-2375	108	13	raise	raise	VERB
inlawrev-2375	108	14	a	a	DET
inlawrev-2375	108	15	substitution	substitution	NOUN
inlawrev-2375	108	16	for	for	ADP
inlawrev-2375	108	17	income	income	NOUN
inlawrev-2375	108	18	question	question	NOUN
inlawrev-2375	108	19	because	because	SCONJ
inlawrev-2375	108	20	the	the	DET
inlawrev-2375	108	21	leasehold	leasehold	NOUN
inlawrev-2375	108	22	interest	interest	NOUN
inlawrev-2375	108	23	will	will	AUX
inlawrev-2375	108	24	not	not	PART
inlawrev-2375	108	25	normally	normally	ADV
inlawrev-2375	108	26	be	be	AUX
inlawrev-2375	108	27	a	a	DET
inlawrev-2375	108	28	direct	direct	ADJ
inlawrev-2375	108	29	source	source	NOUN
inlawrev-2375	108	30	of	of	ADP
inlawrev-2375	108	31	ordinary	ordinary	ADJ
inlawrev-2375	108	32	income	income	NOUN
inlawrev-2375	108	33	to	to	ADP
inlawrev-2375	108	34	the	the	DET
inlawrev-2375	108	35	lessee	lessee	NOUN
inlawrev-2375	108	36	.	.	PUNCT
inlawrev-2375	109	1	from	from	ADP
inlawrev-2375	109	2	the	the	DET
inlawrev-2375	109	3	perspective	perspective	NOUN
inlawrev-2375	109	4	of	of	ADP
inlawrev-2375	109	5	the	the	DET
inlawrev-2375	109	6	lessee	lessee	NOUN
inlawrev-2375	109	7	,	,	PUNCT
inlawrev-2375	109	8	the	the	DET
inlawrev-2375	109	9	leasehold	leasehold	NOUN
inlawrev-2375	109	10	is	be	AUX
inlawrev-2375	109	11	beyond	beyond	ADP
inlawrev-2375	109	12	the	the	DET
inlawrev-2375	109	13	scope	scope	NOUN
inlawrev-2375	109	14	of	of	ADP
inlawrev-2375	109	15	the	the	DET
inlawrev-2375	109	16	hort	hort	NOUN
inlawrev-2375	109	17	rule	rule	NOUN
inlawrev-2375	109	18	and	and	CCONJ
inlawrev-2375	109	19	is	be	AUX
inlawrev-2375	109	20	recognized	recognize	VERB
inlawrev-2375	109	21	as	as	ADP
inlawrev-2375	109	22	property	property	NOUN
inlawrev-2375	109	23	for	for	ADP
inlawrev-2375	109	24	tax	tax	NOUN
inlawrev-2375	109	25	purposes	purpose	NOUN
inlawrev-2375	109	26	.	.	PUNCT
inlawrev-2375	109	27	"	"	PUNCT
inlawrev-2375	110	1	the	the	DET
inlawrev-2375	110	2	leasehold	leasehold	NOUN
inlawrev-2375	110	3	may	may	AUX
inlawrev-2375	110	4	be	be	AUX
inlawrev-2375	110	5	a	a	DET
inlawrev-2375	110	6	capital	capital	NOUN
inlawrev-2375	110	7	asset	asset	NOUN
inlawrev-2375	110	8	under	under	ADP
inlawrev-2375	110	9	section	section	NOUN
inlawrev-2375	110	10	1221	1221	NUM
inlawrev-2375	110	11	if	if	SCONJ
inlawrev-2375	110	12	not	not	PART
inlawrev-2375	110	13	used	use	VERB
inlawrev-2375	110	14	in	in	ADP
inlawrev-2375	110	15	a	a	DET
inlawrev-2375	110	16	trade	trade	NOUN
inlawrev-2375	110	17	or	or	CCONJ
inlawrev-2375	110	18	business	business	NOUN
inlawrev-2375	110	19	or	or	CCONJ
inlawrev-2375	110	20	a	a	DET
inlawrev-2375	110	21	section	section	NOUN
inlawrev-2375	110	22	1231	1231	NUM
inlawrev-2375	110	23	asset	asset	NOUN
inlawrev-2375	110	24	if	if	SCONJ
inlawrev-2375	110	25	used	use	VERB
inlawrev-2375	110	26	in	in	ADP
inlawrev-2375	110	27	a	a	DET
inlawrev-2375	110	28	trade	trade	NOUN
inlawrev-2375	110	29	or	or	CCONJ
inlawrev-2375	110	30	business.^	business.^	NOUN
inlawrev-2375	110	31	®	®	NOUN
inlawrev-2375	110	32	in	in	ADP
inlawrev-2375	110	33	either	either	DET
inlawrev-2375	110	34	case	case	NOUN
inlawrev-2375	110	35	the	the	DET
inlawrev-2375	110	36	transaction	transaction	NOUN
inlawrev-2375	110	37	normally	normally	ADV
inlawrev-2375	110	38	qualifies	qualify	VERB
inlawrev-2375	110	39	change	change	NOUN
inlawrev-2375	110	40	for	for	ADP
inlawrev-2375	110	41	a	a	DET
inlawrev-2375	110	42	reduction	reduction	NOUN
inlawrev-2375	110	43	in	in	ADP
inlawrev-2375	110	44	rent	rent	NOUN
inlawrev-2375	110	45	.	.	PUNCT
inlawrev-2375	111	1	see	see	VERB
inlawrev-2375	111	2	oliver	oliver	PROPN
inlawrev-2375	111	3	v.	v.	PROPN
inlawrev-2375	111	4	commissioner	commissioner	PROPN
inlawrev-2375	111	5	,	,	PUNCT
inlawrev-2375	111	6	364	364	NUM
inlawrev-2375	111	7	f.2d	f.2d	ADP
inlawrev-2375	111	8	575	575	NUM
inlawrev-2375	111	9	,	,	PUNCT
inlawrev-2375	111	10	579	579	NUM
inlawrev-2375	111	11	-	-	SYM
inlawrev-2375	111	12	80	80	NUM
inlawrev-2375	111	13	(	(	PUNCT
inlawrev-2375	111	14	8th	8th	ADJ
inlawrev-2375	111	15	cir	cir	NOUN
inlawrev-2375	111	16	.	.	PROPN
inlawrev-2375	111	17	1966	1966	NUM
inlawrev-2375	111	18	)	)	PUNCT
inlawrev-2375	111	19	(	(	PUNCT
inlawrev-2375	111	20	citing	cite	VERB
inlawrev-2375	111	21	hort	hort	NOUN
inlawrev-2375	111	22	v.	v.	PROPN
inlawrev-2375	111	23	commissioner	commissioner	NOUN
inlawrev-2375	111	24	)	)	PUNCT
inlawrev-2375	111	25	.	.	PUNCT
inlawrev-2375	112	1	'	'	PUNCT
inlawrev-2375	112	2	•^united	•^united	ADJ
inlawrev-2375	112	3	states	state	NOUN
inlawrev-2375	112	4	v.	v.	ADP
inlawrev-2375	112	5	dresser	dresser	PROPN
inlawrev-2375	112	6	indus	indus	PROPN
inlawrev-2375	112	7	.	.	PROPN
inlawrev-2375	112	8	,	,	PUNCT
inlawrev-2375	112	9	inc	inc	PROPN
inlawrev-2375	112	10	.	.	PROPN
inlawrev-2375	112	11	,	,	PUNCT
inlawrev-2375	112	12	324	324	NUM
inlawrev-2375	112	13	f.2d	f.2d	ADP
inlawrev-2375	112	14	56	56	NUM
inlawrev-2375	112	15	,	,	PUNCT
inlawrev-2375	112	16	59	59	NUM
inlawrev-2375	112	17	(	(	PUNCT
inlawrev-2375	112	18	5th	5th	ADJ
inlawrev-2375	112	19	cir	cir	NOUN
inlawrev-2375	112	20	.	.	PROPN
inlawrev-2375	112	21	1963	1963	NUM
inlawrev-2375	112	22	)	)	PUNCT
inlawrev-2375	112	23	.	.	PUNCT
inlawrev-2375	112	24	''	''	PUNCT
inlawrev-2375	113	1	commissioner	commissioner	NOUN
inlawrev-2375	113	2	v.	v.	PROPN
inlawrev-2375	113	3	golonsky	golonsky	PROPN
inlawrev-2375	113	4	,	,	PUNCT
inlawrev-2375	113	5	200	200	NUM
inlawrev-2375	113	6	f.2d	f.2d	NOUN
inlawrev-2375	113	7	72	72	NUM
inlawrev-2375	113	8	,	,	PUNCT
inlawrev-2375	113	9	73	73	NUM
inlawrev-2375	113	10	-	-	SYM
inlawrev-2375	113	11	74	74	NUM
inlawrev-2375	113	12	(	(	PUNCT
inlawrev-2375	113	13	3rd	3rd	ADJ
inlawrev-2375	113	14	cir	cir	NOUN
inlawrev-2375	113	15	.	.	PROPN
inlawrev-2375	113	16	1952	1952	NUM
inlawrev-2375	113	17	)	)	PUNCT
inlawrev-2375	113	18	.	.	PUNCT
inlawrev-2375	114	1	''	''	PUNCT
inlawrev-2375	114	2	see	see	VERB
inlawrev-2375	114	3	rev	rev	PROPN
inlawrev-2375	114	4	.	.	PUNCT
inlawrev-2375	114	5	rul	rul	PROPN
inlawrev-2375	114	6	.	.	PUNCT
inlawrev-2375	115	1	72	72	NUM
inlawrev-2375	115	2	-	-	SYM
inlawrev-2375	115	3	85	85	NUM
inlawrev-2375	115	4	,	,	PUNCT
inlawrev-2375	115	5	1972	1972	NUM
inlawrev-2375	115	6	-	-	SYM
inlawrev-2375	115	7	1	1	NUM
inlawrev-2375	115	8	c.b	c.b	PROPN
inlawrev-2375	115	9	.	.	PROPN
inlawrev-2375	115	10	234	234	NUM
inlawrev-2375	115	11	.	.	PUNCT
inlawrev-2375	116	1	468	468	NUM
inlawrev-2375	116	2	indiana	indiana	PROPN
inlawrev-2375	116	3	law	law	PROPN
inlawrev-2375	116	4	review	review	NOUN
inlawrev-2375	116	5	[	[	X
inlawrev-2375	116	6	vol	vol	NOUN
inlawrev-2375	116	7	.	.	X
inlawrev-2375	116	8	13:463	13:463	NUM
inlawrev-2375	116	9	for	for	ADP
inlawrev-2375	116	10	capital	capital	NOUN
inlawrev-2375	116	11	gain	gain	NOUN
inlawrev-2375	116	12	treatment	treatment	NOUN
inlawrev-2375	116	13	.	.	PUNCT
inlawrev-2375	116	14	^^	^^	PUNCT
inlawrev-2375	116	15	capital	capital	NOUN
inlawrev-2375	116	16	gain	gain	NOUN
inlawrev-2375	116	17	treatment	treatment	NOUN
inlawrev-2375	116	18	has	have	AUX
inlawrev-2375	116	19	also	also	ADV
inlawrev-2375	116	20	been	be	AUX
inlawrev-2375	116	21	upheld	uphold	VERB
inlawrev-2375	116	22	when	when	SCONJ
inlawrev-2375	116	23	the	the	DET
inlawrev-2375	116	24	lessee	lessee	NOUN
inlawrev-2375	116	25	received	receive	VERB
inlawrev-2375	116	26	money	money	NOUN
inlawrev-2375	116	27	in	in	ADP
inlawrev-2375	116	28	exchange	exchange	NOUN
inlawrev-2375	116	29	for	for	ADP
inlawrev-2375	116	30	releasing	release	VERB
inlawrev-2375	116	31	the	the	DET
inlawrev-2375	116	32	lessor	lessor	NOUN
inlawrev-2375	116	33	from	from	ADP
inlawrev-2375	116	34	a	a	DET
inlawrev-2375	116	35	restrictive	restrictive	ADJ
inlawrev-2375	116	36	covenant.^	covenant.^	NOUN
inlawrev-2375	116	37	"	"	PUNCT
inlawrev-2375	116	38	lessees	lessee	NOUN
inlawrev-2375	116	39	have	have	AUX
inlawrev-2375	116	40	had	have	VERB
inlawrev-2375	116	41	greater	great	ADJ
inlawrev-2375	116	42	difficulty	difficulty	NOUN
inlawrev-2375	116	43	getting	get	VERB
inlawrev-2375	116	44	capital	capital	NOUN
inlawrev-2375	116	45	gain	gain	NOUN
inlawrev-2375	116	46	treatment	treatment	NOUN
inlawrev-2375	116	47	in	in	ADP
inlawrev-2375	116	48	connection	connection	NOUN
inlawrev-2375	116	49	with	with	ADP
inlawrev-2375	116	50	subleases	sublease	NOUN
inlawrev-2375	116	51	.	.	PUNCT
inlawrev-2375	117	1	a	a	DET
inlawrev-2375	117	2	cancellation	cancellation	NOUN
inlawrev-2375	117	3	payment	payment	NOUN
inlawrev-2375	117	4	from	from	ADP
inlawrev-2375	117	5	the	the	DET
inlawrev-2375	117	6	sublessee	sublessee	NOUN
inlawrev-2375	117	7	to	to	ADP
inlawrev-2375	117	8	the	the	DET
inlawrev-2375	117	9	lessee	lessee	NOUN
inlawrev-2375	117	10	-	-	PUNCT
inlawrev-2375	117	11	sublessor	sublessor	NOUN
inlawrev-2375	117	12	is	be	AUX
inlawrev-2375	117	13	usually	usually	ADV
inlawrev-2375	117	14	taxed	tax	VERB
inlawrev-2375	117	15	as	as	ADP
inlawrev-2375	117	16	ordinary	ordinary	ADJ
inlawrev-2375	117	17	income	income	NOUN
inlawrev-2375	117	18	under	under	ADP
inlawrev-2375	117	19	the	the	DET
inlawrev-2375	117	20	substitution	substitution	NOUN
inlawrev-2375	117	21	doctrine	doctrine	NOUN
inlawrev-2375	117	22	of	of	ADP
inlawrev-2375	117	23	hort	hort	NOUN
inlawrev-2375	117	24	because	because	SCONJ
inlawrev-2375	117	25	the	the	DET
inlawrev-2375	117	26	sublease	sublease	NOUN
inlawrev-2375	117	27	was	be	AUX
inlawrev-2375	117	28	a	a	DET
inlawrev-2375	117	29	source	source	NOUN
inlawrev-2375	117	30	of	of	ADP
inlawrev-2375	117	31	ordinary	ordinary	ADJ
inlawrev-2375	117	32	income.^^	income.^^	NOUN
inlawrev-2375	117	33	to	to	ADP
inlawrev-2375	117	34	the	the	DET
inlawrev-2375	117	35	contrary	contrary	NOUN
inlawrev-2375	117	36	is	be	AUX
inlawrev-2375	117	37	miller	miller	PROPN
inlawrev-2375	117	38	v.	v.	ADP
inlawrev-2375	117	39	commissioner.^^	commissioner.^^	PROPN
inlawrev-2375	118	1	in	in	ADP
inlawrev-2375	118	2	miller	miller	PROPN
inlawrev-2375	118	3	the	the	DET
inlawrev-2375	118	4	taxpayer	taxpayer	NOUN
inlawrev-2375	118	5	held	hold	VERB
inlawrev-2375	118	6	a	a	DET
inlawrev-2375	118	7	lease	lease	NOUN
inlawrev-2375	118	8	and	and	CCONJ
inlawrev-2375	118	9	paid	pay	VERB
inlawrev-2375	118	10	rent	rent	NOUN
inlawrev-2375	118	11	of	of	ADP
inlawrev-2375	118	12	$	$	SYM
inlawrev-2375	118	13	1,650	1,650	NUM
inlawrev-2375	118	14	per	per	ADP
inlawrev-2375	118	15	month	month	NOUN
inlawrev-2375	118	16	.	.	PUNCT
inlawrev-2375	119	1	the	the	DET
inlawrev-2375	119	2	property	property	NOUN
inlawrev-2375	119	3	was	be	AUX
inlawrev-2375	119	4	subleased	sublease	VERB
inlawrev-2375	119	5	at	at	ADP
inlawrev-2375	119	6	a	a	DET
inlawrev-2375	119	7	monthly	monthly	ADJ
inlawrev-2375	119	8	rental	rental	NOUN
inlawrev-2375	119	9	of	of	ADP
inlawrev-2375	119	10	$	$	SYM
inlawrev-2375	119	11	1,885	1,885	NUM
inlawrev-2375	119	12	.	.	PUNCT
inlawrev-2375	120	1	two	two	NUM
inlawrev-2375	120	2	years	year	NOUN
inlawrev-2375	120	3	after	after	SCONJ
inlawrev-2375	120	4	the	the	DET
inlawrev-2375	120	5	sublease	sublease	NOUN
inlawrev-2375	120	6	was	be	AUX
inlawrev-2375	120	7	entered	enter	VERB
inlawrev-2375	120	8	into	into	ADP
inlawrev-2375	120	9	,	,	PUNCT
inlawrev-2375	120	10	it	it	PRON
inlawrev-2375	120	11	was	be	AUX
inlawrev-2375	120	12	cancelled	cancel	VERB
inlawrev-2375	120	13	and	and	CCONJ
inlawrev-2375	120	14	the	the	DET
inlawrev-2375	120	15	headlease	headlease	NOUN
inlawrev-2375	120	16	assigned	assign	VERB
inlawrev-2375	120	17	to	to	ADP
inlawrev-2375	120	18	the	the	DET
inlawrev-2375	120	19	sublessee	sublessee	NOUN
inlawrev-2375	120	20	for	for	ADP
inlawrev-2375	120	21	a	a	DET
inlawrev-2375	120	22	single	single	ADJ
inlawrev-2375	120	23	payment	payment	NOUN
inlawrev-2375	120	24	of	of	ADP
inlawrev-2375	120	25	$	$	SYM
inlawrev-2375	120	26	32,000	32,000	NUM
inlawrev-2375	120	27	.	.	PUNCT
inlawrev-2375	121	1	the	the	DET
inlawrev-2375	121	2	$	$	SYM
inlawrev-2375	121	3	32,000	32,000	NUM
inlawrev-2375	121	4	presumably	presumably	ADV
inlawrev-2375	121	5	represented	represent	VERB
inlawrev-2375	121	6	the	the	DET
inlawrev-2375	121	7	present	present	ADJ
inlawrev-2375	121	8	value	value	NOUN
inlawrev-2375	121	9	of	of	ADP
inlawrev-2375	121	10	the	the	DET
inlawrev-2375	121	11	difference	difference	NOUN
inlawrev-2375	121	12	between	between	ADP
inlawrev-2375	121	13	$	$	SYM
inlawrev-2375	121	14	1,885	1,885	NUM
inlawrev-2375	121	15	monthly	monthly	ADJ
inlawrev-2375	121	16	rental	rental	NOUN
inlawrev-2375	121	17	on	on	ADP
inlawrev-2375	121	18	the	the	DET
inlawrev-2375	121	19	sublease	sublease	NOUN
inlawrev-2375	121	20	and	and	CCONJ
inlawrev-2375	121	21	$	$	SYM
inlawrev-2375	121	22	1,650	1,650	NUM
inlawrev-2375	121	23	monthly	monthly	ADJ
inlawrev-2375	121	24	rental	rental	NOUN
inlawrev-2375	121	25	on	on	ADP
inlawrev-2375	121	26	the	the	DET
inlawrev-2375	121	27	headlease	headlease	NOUN
inlawrev-2375	121	28	which	which	PRON
inlawrev-2375	121	29	would	would	AUX
inlawrev-2375	121	30	have	have	AUX
inlawrev-2375	121	31	been	be	AUX
inlawrev-2375	121	32	taxed	tax	VERB
inlawrev-2375	121	33	as	as	ADP
inlawrev-2375	121	34	ordinary	ordinary	ADJ
inlawrev-2375	121	35	income	income	NOUN
inlawrev-2375	121	36	to	to	ADP
inlawrev-2375	121	37	the	the	DET
inlawrev-2375	121	38	taxpayer	taxpayer	NOUN
inlawrev-2375	121	39	had	have	AUX
inlawrev-2375	121	40	he	he	PRON
inlawrev-2375	121	41	continued	continue	VERB
inlawrev-2375	121	42	to	to	PART
inlawrev-2375	121	43	hold	hold	VERB
inlawrev-2375	121	44	the	the	DET
inlawrev-2375	121	45	lease	lease	NOUN
inlawrev-2375	121	46	and	and	CCONJ
inlawrev-2375	121	47	the	the	DET
inlawrev-2375	121	48	sublease	sublease	NOUN
inlawrev-2375	121	49	.	.	PUNCT
inlawrev-2375	122	1	in	in	ADP
inlawrev-2375	122	2	rejecting	reject	VERB
inlawrev-2375	122	3	the	the	DET
inlawrev-2375	122	4	commissioner	commissioner	NOUN
inlawrev-2375	122	5	's	's	PART
inlawrev-2375	122	6	argument	argument	NOUN
inlawrev-2375	122	7	that	that	SCONJ
inlawrev-2375	122	8	the	the	DET
inlawrev-2375	122	9	$	$	SYM
inlawrev-2375	122	10	32,000	32,000	NUM
inlawrev-2375	122	11	was	be	AUX
inlawrev-2375	122	12	subject	subject	ADJ
inlawrev-2375	122	13	to	to	ADP
inlawrev-2375	122	14	tax	tax	NOUN
inlawrev-2375	122	15	at	at	ADP
inlawrev-2375	122	16	ordinary	ordinary	ADJ
inlawrev-2375	122	17	rates	rate	NOUN
inlawrev-2375	122	18	under	under	ADP
inlawrev-2375	122	19	the	the	DET
inlawrev-2375	122	20	substitution	substitution	NOUN
inlawrev-2375	122	21	doctrine	doctrine	NOUN
inlawrev-2375	122	22	,	,	PUNCT
inlawrev-2375	122	23	the	the	DET
inlawrev-2375	122	24	tax	tax	NOUN
inlawrev-2375	122	25	court	court	NOUN
inlawrev-2375	122	26	distinguished	distinguish	VERB
inlawrev-2375	122	27	hort	hort	NOUN
inlawrev-2375	122	28	on	on	ADP
inlawrev-2375	122	29	the	the	DET
inlawrev-2375	122	30	ground	ground	NOUN
inlawrev-2375	122	31	that	that	SCONJ
inlawrev-2375	122	32	the	the	DET
inlawrev-2375	122	33	taxpayer	taxpayer	NOUN
inlawrev-2375	122	34	in	in	ADP
inlawrev-2375	122	35	miller	miller	PROPN
inlawrev-2375	122	36	completely	completely	ADV
inlawrev-2375	122	37	terminated	terminate	VERB
inlawrev-2375	122	38	his	his	PRON
inlawrev-2375	122	39	interest	interest	NOUN
inlawrev-2375	122	40	in	in	ADP
inlawrev-2375	122	41	the	the	DET
inlawrev-2375	122	42	property	property	NOUN
inlawrev-2375	122	43	upon	upon	SCONJ
inlawrev-2375	122	44	receipt	receipt	NOUN
inlawrev-2375	122	45	of	of	ADP
inlawrev-2375	122	46	the	the	DET
inlawrev-2375	122	47	payment	payment	NOUN
inlawrev-2375	122	48	,	,	PUNCT
inlawrev-2375	122	49	whereas	whereas	SCONJ
inlawrev-2375	122	50	in	in	ADP
inlawrev-2375	122	51	hort	hort	NOUN
inlawrev-2375	122	52	the	the	DET
inlawrev-2375	122	53	taxpayer	taxpayer	NOUN
inlawrev-2375	122	54	continued	continue	VERB
inlawrev-2375	122	55	to	to	PART
inlawrev-2375	122	56	own	own	VERB
inlawrev-2375	122	57	the	the	DET
inlawrev-2375	122	58	property	property	NOUN
inlawrev-2375	122	59	in	in	ADP
inlawrev-2375	122	60	fee	fee	NOUN
inlawrev-2375	122	61	simple	simple	NOUN
inlawrev-2375	122	62	.	.	PUNCT
inlawrev-2375	123	1	the	the	DET
inlawrev-2375	123	2	court	court	NOUN
inlawrev-2375	123	3	stated	state	VERB
inlawrev-2375	123	4	:	:	PUNCT
inlawrev-2375	123	5	by	by	ADP
inlawrev-2375	123	6	assignment	assignment	NOUN
inlawrev-2375	123	7	[	[	X
inlawrev-2375	123	8	of	of	ADP
inlawrev-2375	123	9	his	his	PRON
inlawrev-2375	123	10	leasehold	leasehold	NOUN
inlawrev-2375	123	11	interest	interest	NOUN
inlawrev-2375	123	12	]	]	PUNCT
inlawrev-2375	123	13	petitioner	petitioner	NOUN
inlawrev-2375	123	14	disposed	dispose	VERB
inlawrev-2375	123	15	of	of	ADP
inlawrev-2375	123	16	his	his	PRON
inlawrev-2375	123	17	entire	entire	ADJ
inlawrev-2375	123	18	interest	interest	NOUN
inlawrev-2375	123	19	in	in	ADP
inlawrev-2375	123	20	the	the	DET
inlawrev-2375	123	21	property	property	NOUN
inlawrev-2375	123	22	and	and	CCONJ
inlawrev-2375	123	23	the	the	DET
inlawrev-2375	123	24	fact	fact	NOUN
inlawrev-2375	123	25	that	that	SCONJ
inlawrev-2375	123	26	the	the	DET
inlawrev-2375	123	27	sublessee	sublessee	NOUN
inlawrev-2375	123	28	provided	provide	VERB
inlawrev-2375	123	29	the	the	DET
inlawrev-2375	123	30	consideration	consideration	NOUN
inlawrev-2375	123	31	therefor	therefor	ADP
inlawrev-2375	123	32	and	and	CCONJ
inlawrev-2375	123	33	entered	enter	VERB
inlawrev-2375	123	34	into	into	ADP
inlawrev-2375	123	35	an	an	DET
inlawrev-2375	123	36	agreement	agreement	NOUN
inlawrev-2375	123	37	to	to	PART
inlawrev-2375	123	38	cancel	cancel	VERB
inlawrev-2375	123	39	the	the	DET
inlawrev-2375	123	40	sublease	sublease	NOUN
inlawrev-2375	123	41	does	do	AUX
inlawrev-2375	123	42	not	not	PART
inlawrev-2375	123	43	alter	alter	VERB
inlawrev-2375	123	44	the	the	DET
inlawrev-2375	123	45	inescapable	inescapable	ADJ
inlawrev-2375	123	46	conclusion	conclusion	NOUN
inlawrev-2375	123	47	that	that	SCONJ
inlawrev-2375	123	48	a	a	DET
inlawrev-2375	123	49	sale	sale	NOUN
inlawrev-2375	123	50	of	of	ADP
inlawrev-2375	123	51	income	income	NOUN
inlawrev-2375	123	52	-	-	PUNCT
inlawrev-2375	123	53	producing	produce	VERB
inlawrev-2375	123	54	property	property	NOUN
inlawrev-2375	123	55	occurred	occur	VERB
inlawrev-2375	123	56	.	.	PUNCT
inlawrev-2375	123	57	.	.	PUNCT
inlawrev-2375	123	58	.	.	PUNCT
inlawrev-2375	123	59	.	.	PUNCT
inlawrev-2375	123	60	.	.	PUNCT
inlawrev-2375	123	61	.	.	PUNCT
inlawrev-2375	123	62	.	.	PUNCT
inlawrev-2375	124	1	had	have	AUX
inlawrev-2375	124	2	there	there	PRON
inlawrev-2375	124	3	been	be	AUX
inlawrev-2375	124	4	merely	merely	ADV
inlawrev-2375	124	5	a	a	DET
inlawrev-2375	124	6	cancellation	cancellation	NOUN
inlawrev-2375	124	7	of	of	ADP
inlawrev-2375	124	8	the	the	DET
inlawrev-2375	124	9	sublease	sublease	NOUN
inlawrev-2375	124	10	without	without	ADP
inlawrev-2375	124	11	the	the	DET
inlawrev-2375	124	12	assignment	assignment	NOUN
inlawrev-2375	124	13	,	,	PUNCT
inlawrev-2375	124	14	petitioner	petitioner	NOUN
inlawrev-2375	124	15	would	would	AUX
inlawrev-2375	124	16	have	have	AUX
inlawrev-2375	124	17	retained	retain	VERB
inlawrev-2375	124	18	his	his	PRON
inlawrev-2375	124	19	"	"	PUNCT
inlawrev-2375	124	20	at	at	ADP
inlawrev-2375	124	21	one	one	NUM
inlawrev-2375	124	22	time	time	NOUN
inlawrev-2375	124	23	the	the	DET
inlawrev-2375	124	24	commissioner	commissioner	NOUN
inlawrev-2375	124	25	unsuccessfully	unsuccessfully	ADV
inlawrev-2375	124	26	urged	urge	VERB
inlawrev-2375	124	27	that	that	SCONJ
inlawrev-2375	124	28	capital	capital	NOUN
inlawrev-2375	124	29	gain	gain	NOUN
inlawrev-2375	124	30	treatment	treatment	NOUN
inlawrev-2375	124	31	should	should	AUX
inlawrev-2375	124	32	be	be	AUX
inlawrev-2375	124	33	denied	deny	VERB
inlawrev-2375	124	34	for	for	ADP
inlawrev-2375	124	35	lack	lack	NOUN
inlawrev-2375	124	36	of	of	ADP
inlawrev-2375	124	37	a	a	DET
inlawrev-2375	124	38	sale	sale	NOUN
inlawrev-2375	124	39	or	or	CCONJ
inlawrev-2375	124	40	exchange	exchange	NOUN
inlawrev-2375	124	41	.	.	PUNCT
inlawrev-2375	125	1	commissioner	commissioner	NOUN
inlawrev-2375	125	2	v.	v.	PROPN
inlawrev-2375	125	3	mccue	mccue	PROPN
inlawrev-2375	126	1	bros	bros	PROPN
inlawrev-2375	126	2	.	.	PROPN
inlawrev-2375	126	3	&	&	CCONJ
inlawrev-2375	126	4	drummond	drummond	PROPN
inlawrev-2375	126	5	,	,	PUNCT
inlawrev-2375	126	6	inc	inc	PROPN
inlawrev-2375	126	7	..	..	PROPN
inlawrev-2375	126	8	210	210	NUM
inlawrev-2375	126	9	f.2d	f.2d	ADP
inlawrev-2375	126	10	752	752	NUM
inlawrev-2375	126	11	(	(	PUNCT
inlawrev-2375	126	12	2d	2d	NUM
inlawrev-2375	126	13	cir	cir	NOUN
inlawrev-2375	126	14	.	.	PUNCT
inlawrev-2375	126	15	1954	1954	NUM
inlawrev-2375	126	16	)	)	PUNCT
inlawrev-2375	126	17	;	;	PUNCT
inlawrev-2375	126	18	commissioner	commissioner	NOUN
inlawrev-2375	126	19	v.	v.	PROPN
inlawrev-2375	126	20	golonsky	golonsky	PROPN
inlawrev-2375	126	21	,	,	PUNCT
inlawrev-2375	126	22	200	200	NUM
inlawrev-2375	126	23	f.2d	f.2d	NOUN
inlawrev-2375	126	24	72	72	NUM
inlawrev-2375	126	25	(	(	PUNCT
inlawrev-2375	126	26	3d	3d	PROPN
inlawrev-2375	126	27	cir	cir	NOUN
inlawrev-2375	126	28	.	.	PROPN
inlawrev-2375	126	29	1952	1952	NUM
inlawrev-2375	126	30	)	)	PUNCT
inlawrev-2375	126	31	.	.	PUNCT
inlawrev-2375	127	1	the	the	DET
inlawrev-2375	127	2	matter	matter	NOUN
inlawrev-2375	127	3	was	be	AUX
inlawrev-2375	127	4	settled	settle	VERB
inlawrev-2375	127	5	in	in	ADP
inlawrev-2375	127	6	1954	1954	NUM
inlawrev-2375	127	7	with	with	ADP
inlawrev-2375	127	8	enactment	enactment	NOUN
inlawrev-2375	127	9	of	of	ADP
inlawrev-2375	127	10	i.r.c	i.r.c	NOUN
inlawrev-2375	127	11	.	.	PUNCT
inlawrev-2375	128	1	§	§	PROPN
inlawrev-2375	128	2	1241	1241	NUM
inlawrev-2375	128	3	which	which	PRON
inlawrev-2375	128	4	provides	provide	VERB
inlawrev-2375	128	5	that	that	SCONJ
inlawrev-2375	128	6	amounts	amount	NOUN
inlawrev-2375	128	7	received	receive	VERB
inlawrev-2375	128	8	by	by	ADP
inlawrev-2375	128	9	a	a	DET
inlawrev-2375	128	10	lessee	lessee	NOUN
inlawrev-2375	128	11	for	for	ADP
inlawrev-2375	128	12	cancellation	cancellation	NOUN
inlawrev-2375	128	13	of	of	ADP
inlawrev-2375	128	14	a	a	DET
inlawrev-2375	128	15	lease	lease	NOUN
inlawrev-2375	128	16	shall	shall	AUX
inlawrev-2375	128	17	be	be	AUX
inlawrev-2375	128	18	considered	consider	VERB
inlawrev-2375	128	19	as	as	ADP
inlawrev-2375	128	20	amounts	amount	NOUN
inlawrev-2375	128	21	received	receive	VERB
inlawrev-2375	128	22	in	in	ADP
inlawrev-2375	128	23	exchange	exchange	NOUN
inlawrev-2375	128	24	for	for	ADP
inlawrev-2375	128	25	such	such	ADJ
inlawrev-2375	128	26	lease	lease	NOUN
inlawrev-2375	128	27	.	.	PUNCT
inlawrev-2375	129	1	internal	internal	ADJ
inlawrev-2375	129	2	revenue	revenue	NOUN
inlawrev-2375	129	3	code	code	NOUN
inlawrev-2375	129	4	of	of	ADP
inlawrev-2375	129	5	1954	1954	NUM
inlawrev-2375	129	6	,	,	PUNCT
inlawrev-2375	129	7	pub	pub	NOUN
inlawrev-2375	129	8	.	.	PUNCT
inlawrev-2375	130	1	l.	l.	PROPN
inlawrev-2375	130	2	no	no	INTJ
inlawrev-2375	130	3	.	.	PROPN
inlawrev-2375	130	4	591	591	NUM
inlawrev-2375	130	5	,	,	PUNCT
inlawrev-2375	130	6	§	§	PROPN
inlawrev-2375	130	7	1241	1241	NUM
inlawrev-2375	130	8	,	,	PUNCT
inlawrev-2375	130	9	68a	68a	NOUN
inlawrev-2375	130	10	stat	stat	NOUN
inlawrev-2375	130	11	.	.	PUNCT
inlawrev-2375	131	1	333	333	NUM
inlawrev-2375	131	2	.	.	PUNCT
inlawrev-2375	132	1	«	«	PUNCT
inlawrev-2375	132	2	llay	llay	NOUN
inlawrev-2375	132	3	v.	v.	ADP
inlawrev-2375	132	4	commissioner	commissioner	NOUN
inlawrev-2375	132	5	,	,	PUNCT
inlawrev-2375	132	6	210	210	NUM
inlawrev-2375	132	7	f.2d	f.2d	SYM
inlawrev-2375	132	8	390	390	NUM
inlawrev-2375	132	9	(	(	PUNCT
inlawrev-2375	132	10	5th	5th	ADJ
inlawrev-2375	132	11	cir	cir	NOUN
inlawrev-2375	132	12	.	.	PUNCT
inlawrev-2375	132	13	1954	1954	NUM
inlawrev-2375	132	14	)	)	PUNCT
inlawrev-2375	132	15	,	,	PUNCT
inlawrev-2375	132	16	aff'g	aff'g	PROPN
inlawrev-2375	132	17	18	18	NUM
inlawrev-2375	132	18	t.c	t.c	PROPN
inlawrev-2375	132	19	.	.	PROPN
inlawrev-2375	133	1	438	438	NUM
inlawrev-2375	133	2	(	(	PUNCT
inlawrev-2375	133	3	1952	1952	NUM
inlawrev-2375	133	4	)	)	PUNCT
inlawrev-2375	133	5	(	(	PUNCT
inlawrev-2375	133	6	distinguishing	distinguish	VERB
inlawrev-2375	133	7	the	the	DET
inlawrev-2375	133	8	lump	lump	NOUN
inlawrev-2375	133	9	sum	sum	NOUN
inlawrev-2375	133	10	payment	payment	NOUN
inlawrev-2375	133	11	in	in	ADP
inlawrev-2375	133	12	hort	hort	NOUN
inlawrev-2375	133	13	as	as	ADP
inlawrev-2375	133	14	payment	payment	NOUN
inlawrev-2375	133	15	of	of	ADP
inlawrev-2375	133	16	anticipated	anticipated	ADJ
inlawrev-2375	133	17	rent	rent	NOUN
inlawrev-2375	133	18	)	)	PUNCT
inlawrev-2375	133	19	.	.	PUNCT
inlawrev-2375	134	1	"	"	PUNCT
inlawrev-2375	134	2	rev	rev	PROPN
inlawrev-2375	134	3	.	.	PROPN
inlawrev-2375	134	4	rul	rul	NOUN
inlawrev-2375	134	5	.	.	PROPN
inlawrev-2375	135	1	129	129	NUM
inlawrev-2375	135	2	,	,	PUNCT
inlawrev-2375	135	3	1953	1953	NUM
inlawrev-2375	135	4	-	-	SYM
inlawrev-2375	135	5	2	2	NUM
inlawrev-2375	135	6	c.b	c.b	PROPN
inlawrev-2375	135	7	.	.	PROPN
inlawrev-2375	135	8	97	97	NUM
inlawrev-2375	135	9	.	.	PUNCT
inlawrev-2375	136	1	"	"	PUNCT
inlawrev-2375	136	2	48	48	NUM
inlawrev-2375	136	3	t.c	t.c	PROPN
inlawrev-2375	136	4	.	.	PROPN
inlawrev-2375	137	1	649	649	NUM
inlawrev-2375	137	2	(	(	PUNCT
inlawrev-2375	137	3	1967	1967	NUM
inlawrev-2375	137	4	)	)	PUNCT
inlawrev-2375	137	5	.	.	PUNCT
inlawrev-2375	138	1	see	see	VERB
inlawrev-2375	138	2	also	also	ADV
inlawrev-2375	138	3	metropolitan	metropolitan	ADJ
inlawrev-2375	138	4	bldg	bldg	PROPN
inlawrev-2375	138	5	.	.	PUNCT
inlawrev-2375	138	6	co.	co.	PROPN
inlawrev-2375	139	1	v.	v.	PROPN
inlawrev-2375	139	2	commissioner	commissioner	PROPN
inlawrev-2375	139	3	,	,	PUNCT
inlawrev-2375	139	4	282	282	NUM
inlawrev-2375	139	5	f.2d	f.2d	ADP
inlawrev-2375	139	6	592	592	NUM
inlawrev-2375	139	7	(	(	PUNCT
inlawrev-2375	139	8	9th	9th	ADJ
inlawrev-2375	139	9	cir	cir	NOUN
inlawrev-2375	139	10	.	.	PUNCT
inlawrev-2375	139	11	1960	1960	NUM
inlawrev-2375	139	12	)	)	PUNCT
inlawrev-2375	139	13	.	.	PUNCT
inlawrev-2375	140	1	1980	1980	NUM
inlawrev-2375	140	2	]	]	PUNCT
inlawrev-2375	140	3	capital	capital	NOUN
inlawrev-2375	140	4	gain	gain	VERB
inlawrev-2375	140	5	469	469	NUM
inlawrev-2375	140	6	leasehold	leasehold	NOUN
inlawrev-2375	140	7	interest	interest	NOUN
inlawrev-2375	140	8	in	in	ADP
inlawrev-2375	140	9	the	the	DET
inlawrev-2375	140	10	property	property	NOUN
inlawrev-2375	140	11	and	and	CCONJ
inlawrev-2375	140	12	realized	realize	VERB
inlawrev-2375	140	13	ordinary	ordinary	ADJ
inlawrev-2375	140	14	income	income	NOUN
inlawrev-2375	140	15	in	in	ADP
inlawrev-2375	140	16	the	the	DET
inlawrev-2375	140	17	form	form	NOUN
inlawrev-2375	140	18	of	of	ADP
inlawrev-2375	140	19	liquidated	liquidate	VERB
inlawrev-2375	140	20	rental	rental	NOUN
inlawrev-2375	140	21	payments.^^	payments.^^	NUM
inlawrev-2375	140	22	in	in	ADP
inlawrev-2375	140	23	a	a	DET
inlawrev-2375	140	24	1972	1972	NUM
inlawrev-2375	140	25	revenue	revenue	NOUN
inlawrev-2375	140	26	ruling	ruling	NOUN
inlawrev-2375	140	27	,	,	PUNCT
inlawrev-2375	140	28	the	the	DET
inlawrev-2375	140	29	internal	internal	ADJ
inlawrev-2375	140	30	revenue	revenue	NOUN
inlawrev-2375	140	31	service	service	NOUN
inlawrev-2375	140	32	(	(	PUNCT
inlawrev-2375	140	33	irs	irs	PROPN
inlawrev-2375	140	34	)	)	PUNCT
inlawrev-2375	140	35	permitted	permit	VERB
inlawrev-2375	140	36	capital	capital	NOUN
inlawrev-2375	140	37	treatment	treatment	NOUN
inlawrev-2375	140	38	for	for	ADP
inlawrev-2375	140	39	gain	gain	NOUN
inlawrev-2375	140	40	or	or	CCONJ
inlawrev-2375	140	41	loss	loss	NOUN
inlawrev-2375	140	42	realized	realize	VERB
inlawrev-2375	140	43	by	by	ADP
inlawrev-2375	140	44	a	a	DET
inlawrev-2375	140	45	lessee	lessee	NOUN
inlawrev-2375	140	46	on	on	ADP
inlawrev-2375	140	47	the	the	DET
inlawrev-2375	140	48	transfer	transfer	NOUN
inlawrev-2375	140	49	of	of	ADP
inlawrev-2375	140	50	his	his	PRON
inlawrev-2375	140	51	entire	entire	ADJ
inlawrev-2375	140	52	leasehold	leasehold	NOUN
inlawrev-2375	140	53	interest	interest	NOUN
inlawrev-2375	140	54	to	to	ADP
inlawrev-2375	140	55	a	a	DET
inlawrev-2375	140	56	third	third	ADJ
inlawrev-2375	140	57	party	party	NOUN
inlawrev-2375	140	58	.^^	.^^	PUNCT
inlawrev-2375	140	59	prior	prior	ADV
inlawrev-2375	140	60	to	to	ADP
inlawrev-2375	140	61	transfer	transfer	NOUN
inlawrev-2375	140	62	of	of	ADP
inlawrev-2375	140	63	the	the	DET
inlawrev-2375	140	64	leasehold	leasehold	NOUN
inlawrev-2375	140	65	,	,	PUNCT
inlawrev-2375	140	66	the	the	DET
inlawrev-2375	140	67	lessee	lessee	NOUN
inlawrev-2375	140	68	had	have	AUX
inlawrev-2375	140	69	improved	improve	VERB
inlawrev-2375	140	70	and	and	CCONJ
inlawrev-2375	140	71	subleased	sublease	VERB
inlawrev-2375	140	72	the	the	DET
inlawrev-2375	140	73	leased	lease	VERB
inlawrev-2375	140	74	property	property	NOUN
inlawrev-2375	140	75	.	.	PUNCT
inlawrev-2375	141	1	the	the	DET
inlawrev-2375	141	2	ruling	ruling	NOUN
inlawrev-2375	141	3	does	do	AUX
inlawrev-2375	141	4	not	not	PART
inlawrev-2375	141	5	suggest	suggest	VERB
inlawrev-2375	141	6	that	that	SCONJ
inlawrev-2375	141	7	the	the	DET
inlawrev-2375	141	8	lessee	lessee	NOUN
inlawrev-2375	141	9	's	's	PART
inlawrev-2375	141	10	gain	gain	NOUN
inlawrev-2375	141	11	might	might	AUX
inlawrev-2375	141	12	be	be	AUX
inlawrev-2375	141	13	regarded	regard	VERB
inlawrev-2375	141	14	as	as	ADP
inlawrev-2375	141	15	a	a	DET
inlawrev-2375	141	16	substitute	substitute	NOUN
inlawrev-2375	141	17	for	for	ADP
inlawrev-2375	141	18	ordinary	ordinary	ADJ
inlawrev-2375	141	19	income	income	NOUN
inlawrev-2375	141	20	on	on	ADP
inlawrev-2375	141	21	the	the	DET
inlawrev-2375	141	22	sublease	sublease	NOUN
inlawrev-2375	141	23	,	,	PUNCT
inlawrev-2375	141	24	presumably	presumably	ADV
inlawrev-2375	141	25	because	because	SCONJ
inlawrev-2375	141	26	,	,	PUNCT
inlawrev-2375	141	27	as	as	ADP
inlawrev-2375	141	28	in	in	ADP
inlawrev-2375	141	29	miller	miller	PROPN
inlawrev-2375	141	30	,	,	PUNCT
inlawrev-2375	141	31	the	the	DET
inlawrev-2375	141	32	lessee	lessee	NOUN
inlawrev-2375	141	33	disposed	dispose	VERB
inlawrev-2375	141	34	of	of	ADP
inlawrev-2375	141	35	his	his	PRON
inlawrev-2375	141	36	entire	entire	ADJ
inlawrev-2375	141	37	interest	interest	NOUN
inlawrev-2375	141	38	in	in	ADP
inlawrev-2375	141	39	the	the	DET
inlawrev-2375	141	40	leasehold	leasehold	NOUN
inlawrev-2375	141	41	.	.	PUNCT
inlawrev-2375	142	1	generally	generally	ADV
inlawrev-2375	142	2	,	,	PUNCT
inlawrev-2375	142	3	if	if	SCONJ
inlawrev-2375	142	4	one	one	PRON
inlawrev-2375	142	5	is	be	AUX
inlawrev-2375	142	6	realizing	realize	VERB
inlawrev-2375	142	7	ordinary	ordinary	ADJ
inlawrev-2375	142	8	income	income	NOUN
inlawrev-2375	142	9	directly	directly	ADV
inlawrev-2375	142	10	from	from	ADP
inlawrev-2375	142	11	a	a	DET
inlawrev-2375	142	12	lease	lease	NOUN
inlawrev-2375	142	13	,	,	PUNCT
inlawrev-2375	142	14	either	either	CCONJ
inlawrev-2375	142	15	as	as	ADP
inlawrev-2375	142	16	lessor	lessor	NOUN
inlawrev-2375	142	17	or	or	CCONJ
inlawrev-2375	142	18	lessee	lessee	NOUN
inlawrev-2375	142	19	-	-	PUNCT
inlawrev-2375	142	20	sublessor	sublessor	NOUN
inlawrev-2375	142	21	,	,	PUNCT
inlawrev-2375	142	22	any	any	DET
inlawrev-2375	142	23	disposition	disposition	NOUN
inlawrev-2375	142	24	of	of	ADP
inlawrev-2375	142	25	the	the	DET
inlawrev-2375	142	26	leasehold	leasehold	NOUN
inlawrev-2375	142	27	interest	interest	NOUN
inlawrev-2375	142	28	which	which	PRON
inlawrev-2375	142	29	is	be	AUX
inlawrev-2375	142	30	less	less	ADJ
inlawrev-2375	142	31	than	than	ADP
inlawrev-2375	142	32	a	a	DET
inlawrev-2375	142	33	complete	complete	ADJ
inlawrev-2375	142	34	disposition	disposition	NOUN
inlawrev-2375	142	35	of	of	ADP
inlawrev-2375	142	36	the	the	DET
inlawrev-2375	142	37	transferor	transferor	NOUN
inlawrev-2375	142	38	's	's	PART
inlawrev-2375	142	39	entire	entire	ADJ
inlawrev-2375	142	40	interest	interest	NOUN
inlawrev-2375	142	41	in	in	ADP
inlawrev-2375	142	42	the	the	DET
inlawrev-2375	142	43	leasehold	leasehold	NOUN
inlawrev-2375	142	44	as	as	ADV
inlawrev-2375	142	45	well	well	ADV
inlawrev-2375	142	46	as	as	ADP
inlawrev-2375	142	47	the	the	DET
inlawrev-2375	142	48	underlying	underlie	VERB
inlawrev-2375	142	49	property	property	NOUN
inlawrev-2375	142	50	will	will	AUX
inlawrev-2375	142	51	give	give	VERB
inlawrev-2375	142	52	rise	rise	NOUN
inlawrev-2375	142	53	to	to	ADP
inlawrev-2375	142	54	ordinary	ordinary	ADJ
inlawrev-2375	142	55	income	income	NOUN
inlawrev-2375	142	56	under	under	ADP
inlawrev-2375	142	57	the	the	DET
inlawrev-2375	142	58	substitution	substitution	NOUN
inlawrev-2375	142	59	doctrine.^^	doctrine.^^	AUX
inlawrev-2375	142	60	a	a	DET
inlawrev-2375	142	61	complete	complete	ADJ
inlawrev-2375	142	62	disposition	disposition	NOUN
inlawrev-2375	142	63	will	will	AUX
inlawrev-2375	142	64	avoid	avoid	VERB
inlawrev-2375	142	65	the	the	DET
inlawrev-2375	142	66	doctrine.^	doctrine.^	PROPN
inlawrev-2375	142	67	*	*	PUNCT
inlawrev-2375	142	68	the	the	DET
inlawrev-2375	142	69	termination	termination	NOUN
inlawrev-2375	142	70	of	of	ADP
inlawrev-2375	142	71	interest	interest	NOUN
inlawrev-2375	142	72	limitation	limitation	NOUN
inlawrev-2375	142	73	on	on	ADP
inlawrev-2375	142	74	the	the	DET
inlawrev-2375	142	75	substitution	substitution	NOUN
inlawrev-2375	142	76	doctrine	doctrine	NOUN
inlawrev-2375	142	77	of	of	ADP
inlawrev-2375	142	78	hort	hort	NOUN
inlawrev-2375	142	79	is	be	AUX
inlawrev-2375	142	80	necessary	necessary	ADJ
inlawrev-2375	142	81	because	because	SCONJ
inlawrev-2375	142	82	the	the	DET
inlawrev-2375	142	83	application	application	NOUN
inlawrev-2375	142	84	of	of	ADP
inlawrev-2375	142	85	hort	hort	NOUN
inlawrev-2375	142	86	pervasively	pervasively	ADV
inlawrev-2375	142	87	to	to	ADP
inlawrev-2375	142	88	all	all	DET
inlawrev-2375	142	89	amounts	amount	NOUN
inlawrev-2375	142	90	which	which	PRON
inlawrev-2375	142	91	represent	represent	VERB
inlawrev-2375	142	92	substitutes	substitute	NOUN
inlawrev-2375	142	93	for	for	ADP
inlawrev-2375	142	94	ordinary	ordinary	ADJ
inlawrev-2375	142	95	income	income	NOUN
inlawrev-2375	142	96	would	would	AUX
inlawrev-2375	142	97	vitiate	vitiate	VERB
inlawrev-2375	142	98	the	the	DET
inlawrev-2375	142	99	capital	capital	NOUN
inlawrev-2375	142	100	gain	gain	NOUN
inlawrev-2375	142	101	provisions	provision	NOUN
inlawrev-2375	142	102	,	,	PUNCT
inlawrev-2375	142	103	at	at	ADP
inlawrev-2375	142	104	least	least	ADJ
inlawrev-2375	142	105	so	so	ADV
inlawrev-2375	142	106	far	far	ADV
inlawrev-2375	142	107	as	as	SCONJ
inlawrev-2375	142	108	income	income	NOUN
inlawrev-2375	142	109	-	-	PUNCT
inlawrev-2375	142	110	producing	produce	VERB
inlawrev-2375	142	111	property	property	NOUN
inlawrev-2375	142	112	is	be	AUX
inlawrev-2375	142	113	concerned	concern	VERB
inlawrev-2375	142	114	.	.	PUNCT
inlawrev-2375	143	1	thus	thus	ADV
inlawrev-2375	143	2	,	,	PUNCT
inlawrev-2375	143	3	it	it	PRON
inlawrev-2375	143	4	is	be	AUX
inlawrev-2375	143	5	reasonable	reasonable	ADJ
inlawrev-2375	143	6	to	to	PART
inlawrev-2375	143	7	assume	assume	VERB
inlawrev-2375	143	8	that	that	SCONJ
inlawrev-2375	143	9	the	the	DET
inlawrev-2375	143	10	term	term	NOUN
inlawrev-2375	143	11	"	"	PUNCT
inlawrev-2375	143	12	property	property	NOUN
inlawrev-2375	143	13	"	"	PUNCT
inlawrev-2375	143	14	as	as	SCONJ
inlawrev-2375	143	15	used	use	VERB
inlawrev-2375	143	16	in	in	ADP
inlawrev-2375	143	17	the	the	DET
inlawrev-2375	143	18	capital	capital	NOUN
inlawrev-2375	143	19	gain	gain	NOUN
inlawrev-2375	143	20	provisions	provision	NOUN
inlawrev-2375	143	21	includes	include	VERB
inlawrev-2375	143	22	property	property	NOUN
inlawrev-2375	143	23	which	which	PRON
inlawrev-2375	143	24	is	be	AUX
inlawrev-2375	143	25	productive	productive	ADJ
inlawrev-2375	143	26	of	of	ADP
inlawrev-2375	143	27	ordinary	ordinary	ADJ
inlawrev-2375	143	28	income	income	NOUN
inlawrev-2375	143	29	,	,	PUNCT
inlawrev-2375	143	30	but	but	CCONJ
inlawrev-2375	143	31	it	it	PRON
inlawrev-2375	143	32	does	do	AUX
inlawrev-2375	143	33	not	not	PART
inlawrev-2375	143	34	include	include	VERB
inlawrev-2375	143	35	a	a	DET
inlawrev-2375	143	36	limited	limited	ADJ
inlawrev-2375	143	37	income	income	NOUN
inlawrev-2375	143	38	-	-	PUNCT
inlawrev-2375	143	39	producing	produce	VERB
inlawrev-2375	143	40	interest	interest	NOUN
inlawrev-2375	143	41	carved	carve	VERB
inlawrev-2375	143	42	out	out	ADP
inlawrev-2375	143	43	of	of	ADP
inlawrev-2375	143	44	a	a	DET
inlawrev-2375	143	45	larger	large	ADJ
inlawrev-2375	143	46	interest	interest	NOUN
inlawrev-2375	143	47	owned	own	VERB
inlawrev-2375	143	48	by	by	ADP
inlawrev-2375	143	49	the	the	DET
inlawrev-2375	143	50	taxpayer	taxpayer	NOUN
inlawrev-2375	143	51	.	.	PUNCT
inlawrev-2375	143	52	'	'	PUNCT
inlawrev-2375	144	1	h8	h8	PROPN
inlawrev-2375	144	2	t.c	t.c	PROPN
inlawrev-2375	144	3	.	.	PUNCT
inlawrev-2375	145	1	at	at	ADP
inlawrev-2375	145	2	653	653	NUM
inlawrev-2375	145	3	-	-	SYM
inlawrev-2375	145	4	54	54	NUM
inlawrev-2375	145	5	(	(	PUNCT
inlawrev-2375	145	6	emphasis	emphasis	NOUN
inlawrev-2375	145	7	added	add	VERB
inlawrev-2375	145	8	)	)	PUNCT
inlawrev-2375	145	9	.	.	PUNCT
inlawrev-2375	146	1	cf	cf	NOUN
inlawrev-2375	146	2	.	.	PUNCT
inlawrev-2375	147	1	voloudakis	voloudakis	PROPN
inlawrev-2375	147	2	v.	v.	PROPN
inlawrev-2375	147	3	commissioner	commissioner	PROPN
inlawrev-2375	147	4	,	,	PUNCT
inlawrev-2375	147	5	274	274	NUM
inlawrev-2375	147	6	f.2d	f.2d	NOUN
inlawrev-2375	147	7	209	209	NUM
inlawrev-2375	147	8	(	(	PUNCT
inlawrev-2375	147	9	9th	9th	ADJ
inlawrev-2375	147	10	cir	cir	NOUN
inlawrev-2375	147	11	.	.	PUNCT
inlawrev-2375	147	12	1960	1960	NUM
inlawrev-2375	147	13	)	)	PUNCT
inlawrev-2375	147	14	(	(	PUNCT
inlawrev-2375	147	15	payments	payment	NOUN
inlawrev-2375	147	16	to	to	ADP
inlawrev-2375	147	17	lessee	lessee	NOUN
inlawrev-2375	147	18	-	-	PUNCT
inlawrev-2375	147	19	sublessor	sublessor	NOUN
inlawrev-2375	147	20	who	who	PRON
inlawrev-2375	147	21	had	have	VERB
inlawrev-2375	147	22	a	a	DET
inlawrev-2375	147	23	reversionary	reversionary	ADJ
inlawrev-2375	147	24	interest	interest	NOUN
inlawrev-2375	147	25	in	in	ADP
inlawrev-2375	147	26	the	the	DET
inlawrev-2375	147	27	lease	lease	NOUN
inlawrev-2375	147	28	held	hold	VERB
inlawrev-2375	147	29	ordinary	ordinary	ADJ
inlawrev-2375	147	30	income	income	NOUN
inlawrev-2375	147	31	)	)	PUNCT
inlawrev-2375	147	32	.	.	PUNCT
inlawrev-2375	148	1	^'^rev	^'^rev	PROPN
inlawrev-2375	148	2	.	.	PUNCT
inlawrev-2375	149	1	rul	rul	NOUN
inlawrev-2375	149	2	.	.	PUNCT
inlawrev-2375	150	1	72	72	NUM
inlawrev-2375	150	2	-	-	SYM
inlawrev-2375	150	3	85	85	NUM
inlawrev-2375	150	4	,	,	PUNCT
inlawrev-2375	150	5	1972	1972	NUM
inlawrev-2375	150	6	-	-	SYM
inlawrev-2375	150	7	1	1	NUM
inlawrev-2375	150	8	c.b	c.b	PROPN
inlawrev-2375	150	9	.	.	PROPN
inlawrev-2375	150	10	234	234	NUM
inlawrev-2375	150	11	.	.	PUNCT
inlawrev-2375	151	1	^tayments	^tayment	NOUN
inlawrev-2375	151	2	received	receive	VERB
inlawrev-2375	151	3	by	by	ADP
inlawrev-2375	151	4	lessors	lessor	NOUN
inlawrev-2375	151	5	for	for	ADP
inlawrev-2375	151	6	damage	damage	NOUN
inlawrev-2375	151	7	to	to	ADP
inlawrev-2375	151	8	leased	lease	VERB
inlawrev-2375	151	9	property	property	NOUN
inlawrev-2375	151	10	are	be	AUX
inlawrev-2375	151	11	not	not	PART
inlawrev-2375	151	12	,	,	PUNCT
inlawrev-2375	151	13	of	of	ADP
inlawrev-2375	151	14	course	course	NOUN
inlawrev-2375	151	15	,	,	PUNCT
inlawrev-2375	151	16	substitutes	substitute	NOUN
inlawrev-2375	151	17	for	for	ADP
inlawrev-2375	151	18	rent	rent	NOUN
inlawrev-2375	151	19	.	.	PUNCT
inlawrev-2375	152	1	ordinarily	ordinarily	ADV
inlawrev-2375	152	2	,	,	PUNCT
inlawrev-2375	152	3	such	such	ADJ
inlawrev-2375	152	4	payments	payment	NOUN
inlawrev-2375	152	5	qualify	qualify	VERB
inlawrev-2375	152	6	for	for	ADP
inlawrev-2375	152	7	capital	capital	NOUN
inlawrev-2375	152	8	gain	gain	NOUN
inlawrev-2375	152	9	treatment	treatment	NOUN
inlawrev-2375	152	10	without	without	ADP
inlawrev-2375	152	11	regard	regard	NOUN
inlawrev-2375	152	12	to	to	ADP
inlawrev-2375	152	13	the	the	DET
inlawrev-2375	152	14	termination	termination	NOUN
inlawrev-2375	152	15	of	of	ADP
inlawrev-2375	152	16	interest	interest	NOUN
inlawrev-2375	152	17	rule	rule	NOUN
inlawrev-2375	152	18	.	.	PUNCT
inlawrev-2375	153	1	see	see	VERB
inlawrev-2375	153	2	sirbo	sirbo	PROPN
inlawrev-2375	153	3	holdings	holdings	PROPN
inlawrev-2375	153	4	,	,	PUNCT
inlawrev-2375	153	5	inc	inc	PROPN
inlawrev-2375	153	6	.	.	PROPN
inlawrev-2375	154	1	v.	v.	PROPN
inlawrev-2375	154	2	commissioner	commissioner	PROPN
inlawrev-2375	154	3	,	,	PUNCT
inlawrev-2375	154	4	509	509	NUM
inlawrev-2375	154	5	f.2d	f.2d	NUM
inlawrev-2375	154	6	1220	1220	NUM
inlawrev-2375	154	7	(	(	PUNCT
inlawrev-2375	154	8	2d	2d	NUM
inlawrev-2375	154	9	cir	cir	NOUN
inlawrev-2375	154	10	.	.	PUNCT
inlawrev-2375	154	11	1975	1975	NUM
inlawrev-2375	154	12	)	)	PUNCT
inlawrev-2375	155	1	(	(	PUNCT
inlawrev-2375	155	2	compensation	compensation	NOUN
inlawrev-2375	155	3	by	by	ADP
inlawrev-2375	155	4	lessee	lessee	NOUN
inlawrev-2375	155	5	for	for	ADP
inlawrev-2375	155	6	certain	certain	ADJ
inlawrev-2375	155	7	fixtures	fixture	NOUN
inlawrev-2375	155	8	belonging	belong	VERB
inlawrev-2375	155	9	to	to	ADP
inlawrev-2375	155	10	lessor	lessor	NOUN
inlawrev-2375	155	11	should	should	AUX
inlawrev-2375	155	12	be	be	AUX
inlawrev-2375	155	13	treated	treat	VERB
inlawrev-2375	155	14	as	as	SCONJ
inlawrev-2375	155	15	received	receive	VERB
inlawrev-2375	155	16	in	in	ADP
inlawrev-2375	155	17	exchange	exchange	NOUN
inlawrev-2375	155	18	for	for	ADP
inlawrev-2375	155	19	the	the	DET
inlawrev-2375	155	20	fixtures	fixture	NOUN
inlawrev-2375	155	21	)	)	PUNCT
inlawrev-2375	155	22	;	;	PUNCT
inlawrev-2375	155	23	boston	boston	PROPN
inlawrev-2375	155	24	fish	fish	PROPN
inlawrev-2375	155	25	market	market	PROPN
inlawrev-2375	155	26	corp	corp	PROPN
inlawrev-2375	155	27	.	.	PROPN
inlawrev-2375	156	1	v.	v.	PROPN
inlawrev-2375	156	2	commissioner	commissioner	PROPN
inlawrev-2375	156	3	,	,	PUNCT
inlawrev-2375	156	4	57	57	NUM
inlawrev-2375	156	5	t.c	t.c	PROPN
inlawrev-2375	156	6	.	.	PROPN
inlawrev-2375	156	7	884	884	NUM
inlawrev-2375	156	8	(	(	PUNCT
inlawrev-2375	156	9	1972	1972	NUM
inlawrev-2375	156	10	)	)	PUNCT
inlawrev-2375	156	11	(	(	PUNCT
inlawrev-2375	156	12	cash	cash	NOUN
inlawrev-2375	156	13	payment	payment	NOUN
inlawrev-2375	156	14	received	receive	VERB
inlawrev-2375	156	15	by	by	ADP
inlawrev-2375	156	16	lessor	lessor	NOUN
inlawrev-2375	156	17	in	in	ADP
inlawrev-2375	156	18	settlement	settlement	NOUN
inlawrev-2375	156	19	of	of	ADP
inlawrev-2375	156	20	lessee	lessee	PROPN
inlawrev-2375	156	21	's	's	PART
inlawrev-2375	156	22	obligation	obligation	NOUN
inlawrev-2375	156	23	to	to	PART
inlawrev-2375	156	24	restore	restore	VERB
inlawrev-2375	156	25	leasehold	leasehold	NOUN
inlawrev-2375	156	26	to	to	ADP
inlawrev-2375	156	27	original	original	ADJ
inlawrev-2375	156	28	condition	condition	NOUN
inlawrev-2375	156	29	held	hold	VERB
inlawrev-2375	156	30	taxable	taxable	ADJ
inlawrev-2375	156	31	as	as	ADP
inlawrev-2375	156	32	capital	capital	NOUN
inlawrev-2375	156	33	gain	gain	NOUN
inlawrev-2375	156	34	to	to	ADP
inlawrev-2375	156	35	the	the	DET
inlawrev-2375	156	36	extent	extent	NOUN
inlawrev-2375	156	37	it	it	PRON
inlawrev-2375	156	38	exceeded	exceed	VERB
inlawrev-2375	156	39	the	the	DET
inlawrev-2375	156	40	cost	cost	NOUN
inlawrev-2375	156	41	of	of	ADP
inlawrev-2375	156	42	the	the	DET
inlawrev-2375	156	43	restoration	restoration	NOUN
inlawrev-2375	156	44	)	)	PUNCT
inlawrev-2375	156	45	;	;	PUNCT
inlawrev-2375	156	46	hamilton	hamilton	PROPN
inlawrev-2375	156	47	main	main	PROPN
inlawrev-2375	156	48	,	,	PUNCT
inlawrev-2375	156	49	inc	inc	PROPN
inlawrev-2375	156	50	.	.	PROPN
inlawrev-2375	157	1	v.	v.	PROPN
inlawrev-2375	157	2	commissioner	commissioner	PROPN
inlawrev-2375	157	3	,	,	PUNCT
inlawrev-2375	157	4	25	25	NUM
inlawrev-2375	157	5	t.c	t.c	PROPN
inlawrev-2375	157	6	.	.	PROPN
inlawrev-2375	157	7	878	878	NUM
inlawrev-2375	157	8	(	(	PUNCT
inlawrev-2375	157	9	1956	1956	NUM
inlawrev-2375	157	10	)	)	PUNCT
inlawrev-2375	157	11	(	(	PUNCT
inlawrev-2375	157	12	compensation	compensation	NOUN
inlawrev-2375	157	13	for	for	ADP
inlawrev-2375	157	14	damage	damage	NOUN
inlawrev-2375	157	15	to	to	ADP
inlawrev-2375	157	16	leased	lease	VERB
inlawrev-2375	157	17	building	build	VERB
inlawrev-2375	157	18	a	a	DET
inlawrev-2375	157	19	return	return	NOUN
inlawrev-2375	157	20	of	of	ADP
inlawrev-2375	157	21	capital	capital	NOUN
inlawrev-2375	157	22	and	and	CCONJ
inlawrev-2375	157	23	applied	apply	VERB
inlawrev-2375	157	24	to	to	PART
inlawrev-2375	157	25	reduce	reduce	VERB
inlawrev-2375	157	26	the	the	DET
inlawrev-2375	157	27	lessor	lessor	NOUN
inlawrev-2375	157	28	's	's	PART
inlawrev-2375	157	29	basis	basis	NOUN
inlawrev-2375	157	30	)	)	PUNCT
inlawrev-2375	157	31	.	.	PUNCT
inlawrev-2375	158	1	cf	cf	X
inlawrev-2375	158	2	.	.	PUNCT
inlawrev-2375	159	1	raytheon	raytheon	PROPN
inlawrev-2375	159	2	prod	prod	PROPN
inlawrev-2375	159	3	.	.	PUNCT
inlawrev-2375	160	1	corp	corp	PROPN
inlawrev-2375	160	2	.	.	PROPN
inlawrev-2375	161	1	v.	v.	PROPN
inlawrev-2375	161	2	commissioner	commissioner	PROPN
inlawrev-2375	161	3	,	,	PUNCT
inlawrev-2375	161	4	144	144	NUM
inlawrev-2375	161	5	f.2d	f.2d	PART
inlawrev-2375	161	6	110	110	NUM
inlawrev-2375	161	7	(	(	PUNCT
inlawrev-2375	161	8	1st	1st	ADJ
inlawrev-2375	161	9	cir	cir	NOUN
inlawrev-2375	161	10	.	.	PROPN
inlawrev-2375	161	11	1944	1944	NUM
inlawrev-2375	161	12	)	)	PUNCT
inlawrev-2375	162	1	(	(	PUNCT
inlawrev-2375	162	2	compensation	compensation	NOUN
inlawrev-2375	162	3	for	for	ADP
inlawrev-2375	162	4	injury	injury	NOUN
inlawrev-2375	162	5	to	to	ADP
inlawrev-2375	162	6	goodwill	goodwill	NOUN
inlawrev-2375	162	7	treated	treat	VERB
inlawrev-2375	162	8	as	as	ADP
inlawrev-2375	162	9	return	return	NOUN
inlawrev-2375	162	10	of	of	ADP
inlawrev-2375	162	11	capital	capital	NOUN
inlawrev-2375	162	12	)	)	PUNCT
inlawrev-2375	162	13	.	.	PUNCT
inlawrev-2375	163	1	compensation	compensation	NOUN
inlawrev-2375	163	2	for	for	ADP
inlawrev-2375	163	3	related	related	ADJ
inlawrev-2375	163	4	expenses	expense	NOUN
inlawrev-2375	163	5	,	,	PUNCT
inlawrev-2375	163	6	however	however	ADV
inlawrev-2375	163	7	,	,	PUNCT
inlawrev-2375	163	8	has	have	AUX
inlawrev-2375	163	9	been	be	AUX
inlawrev-2375	163	10	denied	deny	VERB
inlawrev-2375	163	11	capital	capital	NOUN
inlawrev-2375	163	12	gain	gain	NOUN
inlawrev-2375	163	13	treatment	treatment	NOUN
inlawrev-2375	163	14	.	.	PUNCT
inlawrev-2375	164	1	sirbo	sirbo	PROPN
inlawrev-2375	164	2	holdings	holdings	PROPN
inlawrev-2375	164	3	,	,	PUNCT
inlawrev-2375	164	4	inc	inc	PROPN
inlawrev-2375	164	5	.	.	PROPN
inlawrev-2375	165	1	v.	v.	PROPN
inlawrev-2375	165	2	commissioner	commissioner	PROPN
inlawrev-2375	165	3	,	,	PUNCT
inlawrev-2375	165	4	509	509	NUM
inlawrev-2375	165	5	f.2d	f.2d	NUM
inlawrev-2375	165	6	1220	1220	NUM
inlawrev-2375	165	7	(	(	PUNCT
inlawrev-2375	165	8	2d	2d	NUM
inlawrev-2375	165	9	cir	cir	NOUN
inlawrev-2375	165	10	.	.	PUNCT
inlawrev-2375	165	11	1975	1975	NUM
inlawrev-2375	165	12	)	)	PUNCT
inlawrev-2375	166	1	(	(	PUNCT
inlawrev-2375	166	2	compensation	compensation	NOUN
inlawrev-2375	166	3	for	for	ADP
inlawrev-2375	166	4	expense	expense	NOUN
inlawrev-2375	166	5	of	of	ADP
inlawrev-2375	166	6	removing	remove	VERB
inlawrev-2375	166	7	debris	debris	NOUN
inlawrev-2375	166	8	abandoned	abandon	VERB
inlawrev-2375	166	9	by	by	ADP
inlawrev-2375	166	10	lessee	lessee	NOUN
inlawrev-2375	166	11	held	hold	VERB
inlawrev-2375	166	12	ordinary	ordinary	ADJ
inlawrev-2375	166	13	income	income	NOUN
inlawrev-2375	166	14	)	)	PUNCT
inlawrev-2375	166	15	.	.	PUNCT
inlawrev-2375	167	1	^compare	^compare	PUNCT
inlawrev-2375	167	2	rev	rev	PROPN
inlawrev-2375	167	3	.	.	PUNCT
inlawrev-2375	168	1	rul	rul	PROPN
inlawrev-2375	168	2	.	.	PROPN
inlawrev-2375	169	1	129	129	NUM
inlawrev-2375	169	2	,	,	PUNCT
inlawrev-2375	169	3	1953	1953	NUM
inlawrev-2375	169	4	-	-	SYM
inlawrev-2375	169	5	2	2	NUM
inlawrev-2375	169	6	c.b	c.b	PROPN
inlawrev-2375	169	7	.	.	PROPN
inlawrev-2375	169	8	97	97	NUM
inlawrev-2375	169	9	,	,	PUNCT
inlawrev-2375	169	10	with	with	ADP
inlawrev-2375	169	11	rev	rev	PROPN
inlawrev-2375	169	12	.	.	PROPN
inlawrev-2375	169	13	rul	rul	PROPN
inlawrev-2375	169	14	.	.	PUNCT
inlawrev-2375	169	15	72	72	NUM
inlawrev-2375	169	16	-	-	SYM
inlawrev-2375	169	17	85	85	NUM
inlawrev-2375	169	18	,	,	PUNCT
inlawrev-2375	169	19	1972	1972	NUM
inlawrev-2375	169	20	-	-	SYM
inlawrev-2375	169	21	1	1	NUM
inlawrev-2375	169	22	c.b	c.b	PROPN
inlawrev-2375	169	23	.	.	PROPN
inlawrev-2375	169	24	234	234	NUM
inlawrev-2375	169	25	.	.	X
inlawrev-2375	169	26	470	470	NUM
inlawrev-2375	169	27	indiana	indiana	PROPN
inlawrev-2375	169	28	la	la	PROPN
inlawrev-2375	169	29	w	w	PROPN
inlawrev-2375	169	30	review	review	PROPN
inlawrev-2375	170	1	[	[	X
inlawrev-2375	170	2	vol	vol	NOUN
inlawrev-2375	170	3	.	.	PUNCT
inlawrev-2375	170	4	13:463	13:463	NUM
inlawrev-2375	170	5	b.	b.	PROPN
inlawrev-2375	170	6	assignment	assignment	NOUN
inlawrev-2375	170	7	of	of	ADP
inlawrev-2375	170	8	income	income	NOUN
inlawrev-2375	170	9	doctrine	doctrine	NOUN
inlawrev-2375	170	10	although	although	SCONJ
inlawrev-2375	170	11	the	the	DET
inlawrev-2375	170	12	supreme	supreme	PROPN
inlawrev-2375	170	13	court	court	PROPN
inlawrev-2375	170	14	has	have	AUX
inlawrev-2375	170	15	not	not	PART
inlawrev-2375	170	16	ruled	rule	VERB
inlawrev-2375	170	17	on	on	ADP
inlawrev-2375	170	18	the	the	DET
inlawrev-2375	170	19	question	question	NOUN
inlawrev-2375	170	20	of	of	ADP
inlawrev-2375	170	21	whether	whether	SCONJ
inlawrev-2375	170	22	leaseholds	leasehold	NOUN
inlawrev-2375	170	23	can	can	AUX
inlawrev-2375	170	24	be	be	AUX
inlawrev-2375	170	25	gratutiously	gratutiously	ADV
inlawrev-2375	170	26	assigned	assign	VERB
inlawrev-2375	170	27	for	for	ADP
inlawrev-2375	170	28	income	income	NOUN
inlawrev-2375	170	29	tax	tax	NOUN
inlawrev-2375	170	30	purposes	purpose	NOUN
inlawrev-2375	170	31	,	,	PUNCT
inlawrev-2375	170	32	the	the	DET
inlawrev-2375	170	33	irs	irs	PROPN
inlawrev-2375	170	34	and	and	CCONJ
inlawrev-2375	170	35	several	several	ADJ
inlawrev-2375	170	36	circuit	circuit	NOUN
inlawrev-2375	170	37	courts	court	NOUN
inlawrev-2375	170	38	have	have	AUX
inlawrev-2375	170	39	considered	consider	VERB
inlawrev-2375	170	40	the	the	DET
inlawrev-2375	170	41	issue	issue	NOUN
inlawrev-2375	170	42	.	.	PUNCT
inlawrev-2375	171	1	the	the	DET
inlawrev-2375	171	2	irs	irs	PROPN
inlawrev-2375	171	3	apparently	apparently	ADV
inlawrev-2375	171	4	applies	apply	VERB
inlawrev-2375	171	5	the	the	DET
inlawrev-2375	171	6	same	same	ADJ
inlawrev-2375	171	7	standard	standard	NOUN
inlawrev-2375	171	8	for	for	ADP
inlawrev-2375	171	9	assignment	assignment	NOUN
inlawrev-2375	171	10	of	of	ADP
inlawrev-2375	171	11	income	income	NOUN
inlawrev-2375	171	12	purposes	purpose	NOUN
inlawrev-2375	171	13	as	as	SCONJ
inlawrev-2375	171	14	the	the	DET
inlawrev-2375	171	15	courts	court	NOUN
inlawrev-2375	171	16	have	have	AUX
inlawrev-2375	171	17	applied	apply	VERB
inlawrev-2375	171	18	for	for	ADP
inlawrev-2375	171	19	capital	capital	NOUN
inlawrev-2375	171	20	gain	gain	NOUN
inlawrev-2375	171	21	purposes	purpose	NOUN
inlawrev-2375	171	22	.	.	PUNCT
inlawrev-2375	172	1	for	for	SCONJ
inlawrev-2375	172	2	the	the	DET
inlawrev-2375	172	3	assignment	assignment	NOUN
inlawrev-2375	172	4	to	to	PART
inlawrev-2375	172	5	be	be	AUX
inlawrev-2375	172	6	effective	effective	ADJ
inlawrev-2375	172	7	for	for	ADP
inlawrev-2375	172	8	income	income	NOUN
inlawrev-2375	172	9	tax	tax	NOUN
inlawrev-2375	172	10	purposes	purpose	NOUN
inlawrev-2375	172	11	,	,	PUNCT
inlawrev-2375	172	12	it	it	PRON
inlawrev-2375	172	13	must	must	AUX
inlawrev-2375	172	14	be	be	AUX
inlawrev-2375	172	15	a	a	DET
inlawrev-2375	172	16	transfer	transfer	NOUN
inlawrev-2375	172	17	of	of	ADP
inlawrev-2375	172	18	the	the	DET
inlawrev-2375	172	19	taxpayer	taxpayer	NOUN
inlawrev-2375	172	20	's	's	PART
inlawrev-2375	172	21	complete	complete	ADJ
inlawrev-2375	172	22	interest	interest	NOUN
inlawrev-2375	172	23	in	in	ADP
inlawrev-2375	172	24	the	the	DET
inlawrev-2375	172	25	property	property	NOUN
inlawrev-2375	172	26	,	,	PUNCT
inlawrev-2375	172	27	not	not	PART
inlawrev-2375	172	28	a	a	DET
inlawrev-2375	172	29	limited	limited	ADJ
inlawrev-2375	172	30	interest	interest	NOUN
inlawrev-2375	172	31	carved	carve	VERB
inlawrev-2375	172	32	out	out	ADP
inlawrev-2375	172	33	of	of	ADP
inlawrev-2375	172	34	a	a	DET
inlawrev-2375	172	35	larger	large	ADJ
inlawrev-2375	172	36	estate	estate	NOUN
inlawrev-2375	172	37	.	.	PUNCT
inlawrev-2375	173	1	revenue	revenue	NOUN
inlawrev-2375	173	2	ruling	rule	VERB
inlawrev-2375	173	3	58	58	NUM
inlawrev-2375	173	4	-	-	SYM
inlawrev-2375	173	5	337	337	NUM
inlawrev-2375	173	6	"	"	PUNCT
inlawrev-2375	173	7	involved	involve	VERB
inlawrev-2375	173	8	the	the	DET
inlawrev-2375	173	9	transfer	transfer	NOUN
inlawrev-2375	173	10	of	of	ADP
inlawrev-2375	173	11	a	a	DET
inlawrev-2375	173	12	leasehold	leasehold	NOUN
inlawrev-2375	173	13	interest	interest	NOUN
inlawrev-2375	173	14	by	by	ADP
inlawrev-2375	173	15	the	the	DET
inlawrev-2375	173	16	fee	fee	NOUN
inlawrev-2375	173	17	owners	owner	NOUN
inlawrev-2375	173	18	to	to	ADP
inlawrev-2375	173	19	a	a	DET
inlawrev-2375	173	20	ten	ten	NUM
inlawrev-2375	173	21	-	-	PUNCT
inlawrev-2375	173	22	year	year	NOUN
inlawrev-2375	173	23	trust	trust	NOUN
inlawrev-2375	173	24	for	for	ADP
inlawrev-2375	173	25	the	the	DET
inlawrev-2375	173	26	benefit	benefit	NOUN
inlawrev-2375	173	27	of	of	ADP
inlawrev-2375	173	28	the	the	DET
inlawrev-2375	173	29	grantors	grantor	NOUN
inlawrev-2375	173	30	'	'	PART
inlawrev-2375	173	31	children	child	NOUN
inlawrev-2375	173	32	.	.	PUNCT
inlawrev-2375	174	1	in	in	ADP
inlawrev-2375	174	2	ruling	rule	VERB
inlawrev-2375	174	3	that	that	SCONJ
inlawrev-2375	174	4	the	the	DET
inlawrev-2375	174	5	grantors	grantor	NOUN
inlawrev-2375	174	6	would	would	AUX
inlawrev-2375	174	7	continue	continue	VERB
inlawrev-2375	174	8	to	to	PART
inlawrev-2375	174	9	be	be	AUX
inlawrev-2375	174	10	taxed	tax	VERB
inlawrev-2375	174	11	on	on	ADP
inlawrev-2375	174	12	the	the	DET
inlawrev-2375	174	13	rental	rental	ADJ
inlawrev-2375	174	14	income	income	NOUN
inlawrev-2375	174	15	the	the	DET
inlawrev-2375	174	16	service	service	NOUN
inlawrev-2375	174	17	stated	state	VERB
inlawrev-2375	174	18	:	:	PUNCT
inlawrev-2375	174	19	prior	prior	ADV
inlawrev-2375	174	20	to	to	ADP
inlawrev-2375	174	21	the	the	DET
inlawrev-2375	174	22	creation	creation	NOUN
inlawrev-2375	174	23	of	of	ADP
inlawrev-2375	174	24	the	the	DET
inlawrev-2375	174	25	trust	trust	NOUN
inlawrev-2375	174	26	in	in	ADP
inlawrev-2375	174	27	the	the	DET
inlawrev-2375	174	28	instant	instant	ADJ
inlawrev-2375	174	29	case	case	NOUN
inlawrev-2375	174	30	,	,	PUNCT
inlawrev-2375	174	31	the	the	DET
inlawrev-2375	174	32	fee	fee	NOUN
inlawrev-2375	174	33	owners	owner	NOUN
inlawrev-2375	174	34	had	have	AUX
inlawrev-2375	174	35	carved	carve	VERB
inlawrev-2375	174	36	out	out	ADP
inlawrev-2375	174	37	of	of	ADP
inlawrev-2375	174	38	their	their	PRON
inlawrev-2375	174	39	ownership	ownership	NOUN
inlawrev-2375	174	40	two	two	NUM
inlawrev-2375	174	41	separate	separate	ADJ
inlawrev-2375	174	42	estates	estate	NOUN
inlawrev-2375	174	43	,	,	PUNCT
inlawrev-2375	174	44	a	a	DET
inlawrev-2375	174	45	leasehold	leasehold	NOUN
inlawrev-2375	174	46	and	and	CCONJ
inlawrev-2375	174	47	a	a	DET
inlawrev-2375	174	48	reversion	reversion	NOUN
inlawrev-2375	174	49	.	.	PUNCT
inlawrev-2375	175	1	the	the	DET
inlawrev-2375	175	2	leasehold	leasehold	NOUN
inlawrev-2375	175	3	was	be	AUX
inlawrev-2375	175	4	then	then	ADV
inlawrev-2375	175	5	made	make	VERB
inlawrev-2375	175	6	the	the	DET
inlawrev-2375	175	7	subject	subject	NOUN
inlawrev-2375	175	8	of	of	ADP
inlawrev-2375	175	9	the	the	DET
inlawrev-2375	175	10	trust	trust	NOUN
inlawrev-2375	175	11	here	here	ADV
inlawrev-2375	175	12	involved	involve	VERB
inlawrev-2375	175	13	.	.	PUNCT
inlawrev-2375	176	1	when	when	SCONJ
inlawrev-2375	176	2	a	a	DET
inlawrev-2375	176	3	fee	fee	NOUN
inlawrev-2375	176	4	owner	owner	NOUN
inlawrev-2375	176	5	/	/	SYM
inlawrev-2375	176	6	lessor	lessor	NOUN
inlawrev-2375	176	7	assigns	assign	VERB
inlawrev-2375	176	8	a	a	DET
inlawrev-2375	176	9	lease	lease	NOUN
inlawrev-2375	176	10	without	without	ADP
inlawrev-2375	176	11	assigning	assign	VERB
inlawrev-2375	176	12	the	the	DET
inlawrev-2375	176	13	reversion	reversion	NOUN
inlawrev-2375	176	14	,	,	PUNCT
inlawrev-2375	176	15	only	only	ADV
inlawrev-2375	176	16	the	the	DET
inlawrev-2375	176	17	right	right	NOUN
inlawrev-2375	176	18	to	to	ADP
inlawrev-2375	176	19	the	the	DET
inlawrev-2375	176	20	rent	rent	NOUN
inlawrev-2375	176	21	passes	pass	VERB
inlawrev-2375	176	22	to	to	ADP
inlawrev-2375	176	23	the	the	DET
inlawrev-2375	176	24	assignee	assignee	NOUN
inlawrev-2375	176	25	.	.	PUNCT
inlawrev-2375	177	1	accordingly	accordingly	ADV
inlawrev-2375	177	2	,	,	PUNCT
inlawrev-2375	177	3	the	the	DET
inlawrev-2375	177	4	assignment	assignment	NOUN
inlawrev-2375	177	5	of	of	ADP
inlawrev-2375	177	6	the	the	DET
inlawrev-2375	177	7	lease	lease	NOUN
inlawrev-2375	177	8	in	in	ADP
inlawrev-2375	177	9	trust	trust	NOUN
inlawrev-2375	177	10	without	without	ADP
inlawrev-2375	177	11	an	an	DET
inlawrev-2375	177	12	attendant	attendant	ADJ
inlawrev-2375	177	13	assignment	assignment	NOUN
inlawrev-2375	177	14	of	of	ADP
inlawrev-2375	177	15	the	the	DET
inlawrev-2375	177	16	reversion	reversion	NOUN
inlawrev-2375	177	17	constitutes	constitute	VERB
inlawrev-2375	177	18	an	an	DET
inlawrev-2375	177	19	assignment	assignment	NOUN
inlawrev-2375	177	20	of	of	ADP
inlawrev-2375	177	21	income	income	NOUN
inlawrev-2375	177	22	for	for	ADP
inlawrev-2375	177	23	which	which	PRON
inlawrev-2375	177	24	the	the	DET
inlawrev-2375	177	25	grantor	grantor	NOUN
inlawrev-2375	177	26	remains	remain	VERB
inlawrev-2375	177	27	taxable	taxable	ADJ
inlawrev-2375	177	28	,	,	PUNCT
inlawrev-2375	177	29	since	since	SCONJ
inlawrev-2375	177	30	he	he	PRON
inlawrev-2375	177	31	may	may	AUX
inlawrev-2375	177	32	not	not	PART
inlawrev-2375	177	33	escape	escape	VERB
inlawrev-2375	177	34	the	the	DET
inlawrev-2375	177	35	tax	tax	NOUN
inlawrev-2375	177	36	on	on	ADP
inlawrev-2375	177	37	his	his	PRON
inlawrev-2375	177	38	income	income	NOUN
inlawrev-2375	177	39	by	by	ADP
inlawrev-2375	177	40	giving	give	VERB
inlawrev-2375	177	41	it	it	PRON
inlawrev-2375	177	42	away	away	ADV
inlawrev-2375	177	43	or	or	CCONJ
inlawrev-2375	177	44	assigning	assign	VERB
inlawrev-2375	177	45	the	the	DET
inlawrev-2375	177	46	right	right	NOUN
inlawrev-2375	177	47	to	to	PART
inlawrev-2375	177	48	receive	receive	VERB
inlawrev-2375	177	49	it	it	PRON
inlawrev-2375	177	50	in	in	ADP
inlawrev-2375	177	51	advance	advance	NOUN
inlawrev-2375	177	52	of	of	ADP
inlawrev-2375	177	53	payment.^28	payment.^28	PROPN
inlawrev-2375	177	54	the	the	DET
inlawrev-2375	177	55	service	service	NOUN
inlawrev-2375	177	56	buttressed	buttress	VERB
inlawrev-2375	177	57	its	its	PRON
inlawrev-2375	177	58	argument	argument	NOUN
inlawrev-2375	177	59	by	by	ADP
inlawrev-2375	177	60	noting	note	VERB
inlawrev-2375	177	61	that	that	SCONJ
inlawrev-2375	177	62	the	the	DET
inlawrev-2375	177	63	leasehold	leasehold	NOUN
inlawrev-2375	177	64	itself	itself	PRON
inlawrev-2375	177	65	was	be	AUX
inlawrev-2375	177	66	not	not	PART
inlawrev-2375	177	67	transferred	transfer	VERB
inlawrev-2375	177	68	absolutely	absolutely	ADV
inlawrev-2375	177	69	because	because	SCONJ
inlawrev-2375	177	70	the	the	DET
inlawrev-2375	177	71	trustee	trustee	NOUN
inlawrev-2375	177	72	was	be	AUX
inlawrev-2375	177	73	prohibited	prohibit	VERB
inlawrev-2375	177	74	by	by	ADP
inlawrev-2375	177	75	the	the	DET
inlawrev-2375	177	76	trust	trust	NOUN
inlawrev-2375	177	77	instrument	instrument	NOUN
inlawrev-2375	177	78	from	from	ADP
inlawrev-2375	177	79	reassigning	reassign	VERB
inlawrev-2375	177	80	the	the	DET
inlawrev-2375	177	81	leasehold	leasehold	NOUN
inlawrev-2375	177	82	.	.	PUNCT
inlawrev-2375	178	1	it	it	PRON
inlawrev-2375	178	2	is	be	AUX
inlawrev-2375	178	3	doubtful	doubtful	ADJ
inlawrev-2375	178	4	,	,	PUNCT
inlawrev-2375	178	5	however	however	ADV
inlawrev-2375	178	6	,	,	PUNCT
inlawrev-2375	178	7	that	that	SCONJ
inlawrev-2375	178	8	the	the	DET
inlawrev-2375	178	9	restriction	restriction	NOUN
inlawrev-2375	178	10	on	on	ADP
inlawrev-2375	178	11	reassignment	reassignment	NOUN
inlawrev-2375	178	12	was	be	AUX
inlawrev-2375	178	13	crucial	crucial	ADJ
inlawrev-2375	178	14	to	to	ADP
inlawrev-2375	178	15	the	the	DET
inlawrev-2375	178	16	holding	holding	NOUN
inlawrev-2375	178	17	.	.	PUNCT
inlawrev-2375	179	1	in	in	ADP
inlawrev-2375	179	2	iber	iber	PROPN
inlawrev-2375	179	3	v.	v.	PROPN
inlawrev-2375	179	4	united	united	PROPN
inlawrev-2375	179	5	states,^	states,^	PROPN
inlawrev-2375	179	6	the	the	DET
inlawrev-2375	179	7	taxpayer	taxpayer	NOUN
inlawrev-2375	179	8	owned	own	VERB
inlawrev-2375	179	9	real	real	ADJ
inlawrev-2375	179	10	estate	estate	NOUN
inlawrev-2375	179	11	subject	subject	NOUN
inlawrev-2375	179	12	to	to	ADP
inlawrev-2375	179	13	a	a	DET
inlawrev-2375	179	14	lease	lease	NOUN
inlawrev-2375	179	15	and	and	CCONJ
inlawrev-2375	179	16	transferred	transfer	VERB
inlawrev-2375	179	17	the	the	DET
inlawrev-2375	179	18	lease	lease	NOUN
inlawrev-2375	179	19	to	to	ADP
inlawrev-2375	179	20	a	a	DET
inlawrev-2375	179	21	ten	ten	NUM
inlawrev-2375	179	22	-	-	PUNCT
inlawrev-2375	179	23	year	year	NOUN
inlawrev-2375	179	24	trust.^	trust.^	NOUN
inlawrev-2375	179	25	°	°	NOUN
inlawrev-2375	179	26	the	the	DET
inlawrev-2375	179	27	government	government	NOUN
inlawrev-2375	179	28	argued	argue	VERB
inlawrev-2375	179	29	that	that	SCONJ
inlawrev-2375	179	30	"	"	PUNCT
inlawrev-2375	179	31	an	an	DET
inlawrev-2375	179	32	assignment	assignment	NOUN
inlawrev-2375	179	33	of	of	ADP
inlawrev-2375	179	34	a	a	DET
inlawrev-2375	179	35	lease	lease	NOUN
inlawrev-2375	179	36	by	by	ADP
inlawrev-2375	179	37	one	one	NUM
inlawrev-2375	179	38	who	who	PRON
inlawrev-2375	179	39	continues	continue	VERB
inlawrev-2375	179	40	to	to	PART
inlawrev-2375	179	41	hold	hold	VERB
inlawrev-2375	179	42	the	the	DET
inlawrev-2375	179	43	reversionary	reversionary	ADJ
inlawrev-2375	179	44	interest	interest	NOUN
inlawrev-2375	179	45	in	in	ADP
inlawrev-2375	179	46	the	the	DET
inlawrev-2375	179	47	land	land	NOUN
inlawrev-2375	179	48	never	never	ADV
inlawrev-2375	179	49	constitutes	constitute	VERB
inlawrev-2375	179	50	a	a	DET
inlawrev-2375	179	51	transfer	transfer	NOUN
inlawrev-2375	179	52	of	of	ADP
inlawrev-2375	179	53	income	income	NOUN
inlawrev-2375	179	54	-	-	PUNCT
inlawrev-2375	179	55	producing	produce	VERB
inlawrev-2375	179	56	property	property	NOUN
inlawrev-2375	179	57	.	.	PUNCT
inlawrev-2375	180	1	"^^	"^^	VERB
inlawrev-2375	180	2	the	the	DET
inlawrev-2375	180	3	court	court	NOUN
inlawrev-2375	180	4	of	of	ADP
inlawrev-2375	180	5	appeals	appeal	NOUN
inlawrev-2375	180	6	for	for	ADP
inlawrev-2375	180	7	the	the	DET
inlawrev-2375	180	8	seventh	seventh	ADJ
inlawrev-2375	180	9	circuit	circuit	NOUN
inlawrev-2375	180	10	declined	decline	VERB
inlawrev-2375	180	11	to	to	PART
inlawrev-2375	180	12	adopt	adopt	VERB
inlawrev-2375	180	13	so	so	ADV
inlawrev-2375	180	14	broad	broad	ADJ
inlawrev-2375	180	15	a	a	DET
inlawrev-2375	180	16	rule	rule	NOUN
inlawrev-2375	180	17	,	,	PUNCT
inlawrev-2375	180	18	"	"	PUNCT
inlawrev-2375	180	19	1958	1958	NUM
inlawrev-2375	180	20	-	-	SYM
inlawrev-2375	180	21	2	2	NUM
inlawrev-2375	180	22	c.b	c.b	PROPN
inlawrev-2375	180	23	.	.	PROPN
inlawrev-2375	180	24	13	13	NUM
inlawrev-2375	180	25	.	.	PUNCT
inlawrev-2375	181	1	"	"	PUNCT
inlawrev-2375	181	2	"	"	PUNCT
inlawrev-2375	181	3	i	i	PRON
inlawrev-2375	181	4	d.	d.	PROPN
inlawrev-2375	181	5	at	at	ADP
inlawrev-2375	181	6	13	13	NUM
inlawrev-2375	181	7	.	.	PUNCT
inlawrev-2375	181	8	^409	^409	PUNCT
inlawrev-2375	181	9	f.2d	f.2d	X
inlawrev-2375	181	10	1273	1273	NUM
inlawrev-2375	181	11	(	(	PUNCT
inlawrev-2375	181	12	7th	7th	ADJ
inlawrev-2375	181	13	cir	cir	NOUN
inlawrev-2375	181	14	.	.	PROPN
inlawrev-2375	181	15	1969	1969	NUM
inlawrev-2375	181	16	)	)	PUNCT
inlawrev-2375	181	17	.	.	PUNCT
inlawrev-2375	181	18	'	'	PUNCT
inlawrev-2375	182	1	"	"	PUNCT
inlawrev-2375	182	2	under	under	ADP
inlawrev-2375	182	3	the	the	DET
inlawrev-2375	182	4	grantor	grantor	NOUN
inlawrev-2375	182	5	trust	trust	NOUN
inlawrev-2375	182	6	rules	rule	NOUN
inlawrev-2375	182	7	of	of	ADP
inlawrev-2375	182	8	i.r.c	i.r.c	NOUN
inlawrev-2375	182	9	.	.	PUNCT
inlawrev-2375	183	1	§	§	PROPN
inlawrev-2375	183	2	§	§	PROPN
inlawrev-2375	183	3	671	671	NUM
inlawrev-2375	183	4	-	-	SYM
inlawrev-2375	183	5	677	677	NUM
inlawrev-2375	183	6	,	,	PUNCT
inlawrev-2375	183	7	one	one	PRON
inlawrev-2375	183	8	may	may	AUX
inlawrev-2375	183	9	transfer	transfer	VERB
inlawrev-2375	183	10	income	income	NOUN
inlawrev-2375	183	11	producing	produce	VERB
inlawrev-2375	183	12	property	property	NOUN
inlawrev-2375	183	13	to	to	ADP
inlawrev-2375	183	14	a	a	DET
inlawrev-2375	183	15	trust	trust	NOUN
inlawrev-2375	183	16	for	for	ADP
inlawrev-2375	183	17	10	10	NUM
inlawrev-2375	183	18	years	year	NOUN
inlawrev-2375	183	19	or	or	CCONJ
inlawrev-2375	183	20	more	more	ADJ
inlawrev-2375	183	21	and	and	CCONJ
inlawrev-2375	183	22	have	have	VERB
inlawrev-2375	183	23	the	the	DET
inlawrev-2375	183	24	income	income	NOUN
inlawrev-2375	183	25	distributed	distribute	VERB
inlawrev-2375	183	26	and	and	CCONJ
inlawrev-2375	183	27	taxed	tax	VERB
inlawrev-2375	183	28	to	to	ADP
inlawrev-2375	183	29	another	another	DET
inlawrev-2375	183	30	person	person	NOUN
inlawrev-2375	183	31	during	during	ADP
inlawrev-2375	183	32	the	the	DET
inlawrev-2375	183	33	life	life	NOUN
inlawrev-2375	183	34	of	of	ADP
inlawrev-2375	183	35	the	the	DET
inlawrev-2375	183	36	trust	trust	NOUN
inlawrev-2375	183	37	.	.	PUNCT
inlawrev-2375	184	1	these	these	DET
inlawrev-2375	184	2	rules	rule	NOUN
inlawrev-2375	184	3	represent	represent	VERB
inlawrev-2375	184	4	a	a	DET
inlawrev-2375	184	5	statutory	statutory	ADJ
inlawrev-2375	184	6	exception	exception	NOUN
inlawrev-2375	184	7	to	to	ADP
inlawrev-2375	184	8	the	the	DET
inlawrev-2375	184	9	assignment	assignment	NOUN
inlawrev-2375	184	10	of	of	ADP
inlawrev-2375	184	11	income	income	NOUN
inlawrev-2375	184	12	doctrine	doctrine	NOUN
inlawrev-2375	184	13	.	.	PUNCT
inlawrev-2375	185	1	=	=	PRON
inlawrev-2375	185	2	"	"	PUNCT
inlawrev-2375	185	3	409	409	NUM
inlawrev-2375	185	4	f.2d	f.2d	X
inlawrev-2375	185	5	at	at	ADP
inlawrev-2375	185	6	1275	1275	NUM
inlawrev-2375	185	7	.	.	PUNCT
inlawrev-2375	186	1	1980	1980	NUM
inlawrev-2375	186	2	]	]	PUNCT
inlawrev-2375	186	3	capital	capital	NOUN
inlawrev-2375	186	4	gain	gain	VERB
inlawrev-2375	186	5	471	471	NUM
inlawrev-2375	186	6	holding	hold	VERB
inlawrev-2375	186	7	instead	instead	ADV
inlawrev-2375	186	8	that	that	SCONJ
inlawrev-2375	186	9	the	the	DET
inlawrev-2375	186	10	transfer	transfer	NOUN
inlawrev-2375	186	11	was	be	AUX
inlawrev-2375	186	12	ineffective	ineffective	ADJ
inlawrev-2375	186	13	because	because	SCONJ
inlawrev-2375	186	14	the	the	DET
inlawrev-2375	186	15	assignor	assignor	NOUN
inlawrev-2375	186	16	retained	retain	VERB
inlawrev-2375	186	17	a	a	DET
inlawrev-2375	186	18	reversionary	reversionary	ADJ
inlawrev-2375	186	19	interest	interest	NOUN
inlawrev-2375	186	20	in	in	ADP
inlawrev-2375	186	21	the	the	DET
inlawrev-2375	186	22	leasehold.^^	leasehold.^^	NOUN
inlawrev-2375	186	23	nevertheless	nevertheless	ADV
inlawrev-2375	186	24	,	,	PUNCT
inlawrev-2375	186	25	the	the	DET
inlawrev-2375	186	26	opinion	opinion	NOUN
inlawrev-2375	186	27	focuses	focus	VERB
inlawrev-2375	186	28	upon	upon	SCONJ
inlawrev-2375	186	29	the	the	DET
inlawrev-2375	186	30	fact	fact	NOUN
inlawrev-2375	186	31	that	that	SCONJ
inlawrev-2375	186	32	title	title	NOUN
inlawrev-2375	186	33	to	to	ADP
inlawrev-2375	186	34	the	the	DET
inlawrev-2375	186	35	incomeproducing	incomeproducing	NOUN
inlawrev-2375	186	36	property	property	NOUN
inlawrev-2375	186	37	remained	remain	VERB
inlawrev-2375	186	38	with	with	ADP
inlawrev-2375	186	39	the	the	DET
inlawrev-2375	186	40	assignor	assignor	NOUN
inlawrev-2375	186	41	and	and	CCONJ
inlawrev-2375	186	42	that	that	SCONJ
inlawrev-2375	186	43	deductions	deduction	NOUN
inlawrev-2375	186	44	for	for	ADP
inlawrev-2375	186	45	depreciation	depreciation	NOUN
inlawrev-2375	186	46	and	and	CCONJ
inlawrev-2375	186	47	real	real	ADJ
inlawrev-2375	186	48	estate	estate	NOUN
inlawrev-2375	186	49	taxes	taxis	NOUN
inlawrev-2375	186	50	had	have	AUX
inlawrev-2375	186	51	been	be	AUX
inlawrev-2375	186	52	claimed	claim	VERB
inlawrev-2375	186	53	by	by	ADP
inlawrev-2375	186	54	the	the	DET
inlawrev-2375	186	55	assignor	assignor	NOUN
inlawrev-2375	186	56	after	after	SCONJ
inlawrev-2375	186	57	he	he	PRON
inlawrev-2375	186	58	had	have	AUX
inlawrev-2375	186	59	assigned	assign	VERB
inlawrev-2375	186	60	the	the	DET
inlawrev-2375	186	61	lease.^^	lease.^^	NOUN
inlawrev-2375	186	62	the	the	DET
inlawrev-2375	186	63	implication	implication	NOUN
inlawrev-2375	186	64	is	be	AUX
inlawrev-2375	186	65	clear	clear	ADJ
inlawrev-2375	186	66	that	that	SCONJ
inlawrev-2375	186	67	the	the	DET
inlawrev-2375	186	68	assignor	assignor	NOUN
inlawrev-2375	186	69	would	would	AUX
inlawrev-2375	186	70	have	have	AUX
inlawrev-2375	186	71	been	be	AUX
inlawrev-2375	186	72	taxed	tax	VERB
inlawrev-2375	186	73	on	on	ADP
inlawrev-2375	186	74	the	the	DET
inlawrev-2375	186	75	rental	rental	ADJ
inlawrev-2375	186	76	income	income	NOUN
inlawrev-2375	186	77	even	even	ADV
inlawrev-2375	186	78	if	if	SCONJ
inlawrev-2375	186	79	he	he	PRON
inlawrev-2375	186	80	had	have	AUX
inlawrev-2375	186	81	transferred	transfer	VERB
inlawrev-2375	186	82	the	the	DET
inlawrev-2375	186	83	entire	entire	ADJ
inlawrev-2375	186	84	leasehold	leasehold	NOUN
inlawrev-2375	186	85	retaining	retain	VERB
inlawrev-2375	186	86	a	a	DET
inlawrev-2375	186	87	reversion	reversion	NOUN
inlawrev-2375	186	88	only	only	ADV
inlawrev-2375	186	89	in	in	ADP
inlawrev-2375	186	90	the	the	DET
inlawrev-2375	186	91	underlying	underlie	VERB
inlawrev-2375	186	92	property	property	NOUN
inlawrev-2375	186	93	.	.	PUNCT
inlawrev-2375	187	1	otherwise	otherwise	ADV
inlawrev-2375	187	2	,	,	PUNCT
inlawrev-2375	187	3	the	the	DET
inlawrev-2375	187	4	income	income	NOUN
inlawrev-2375	187	5	interest	interest	NOUN
inlawrev-2375	187	6	could	could	AUX
inlawrev-2375	187	7	be	be	AUX
inlawrev-2375	187	8	separated	separate	VERB
inlawrev-2375	187	9	and	and	CCONJ
inlawrev-2375	187	10	assigned	assign	VERB
inlawrev-2375	187	11	while	while	SCONJ
inlawrev-2375	187	12	deductions	deduction	NOUN
inlawrev-2375	187	13	attributable	attributable	ADJ
inlawrev-2375	187	14	to	to	ADP
inlawrev-2375	187	15	the	the	DET
inlawrev-2375	187	16	production	production	NOUN
inlawrev-2375	187	17	of	of	ADP
inlawrev-2375	187	18	the	the	DET
inlawrev-2375	187	19	income	income	NOUN
inlawrev-2375	187	20	were	be	AUX
inlawrev-2375	187	21	claimed	claim	VERB
inlawrev-2375	187	22	by	by	ADP
inlawrev-2375	187	23	the	the	DET
inlawrev-2375	187	24	taxpayer	taxpayer	NOUN
inlawrev-2375	187	25	.	.	PUNCT
inlawrev-2375	188	1	contrary	contrary	ADJ
inlawrev-2375	188	2	to	to	ADP
inlawrev-2375	188	3	the	the	DET
inlawrev-2375	188	4	implication	implication	NOUN
inlawrev-2375	188	5	of	of	ADP
inlawrev-2375	188	6	iber	iber	NOUN
inlawrev-2375	188	7	that	that	SCONJ
inlawrev-2375	188	8	a	a	DET
inlawrev-2375	188	9	leasehold	leasehold	NOUN
inlawrev-2375	188	10	can	can	AUX
inlawrev-2375	188	11	never	never	ADV
inlawrev-2375	188	12	be	be	AUX
inlawrev-2375	188	13	effectively	effectively	ADV
inlawrev-2375	188	14	assigned	assign	VERB
inlawrev-2375	188	15	by	by	ADP
inlawrev-2375	188	16	the	the	DET
inlawrev-2375	188	17	fee	fee	NOUN
inlawrev-2375	188	18	owner	owner	NOUN
inlawrev-2375	188	19	is	be	AUX
inlawrev-2375	188	20	lum	lum	PROPN
inlawrev-2375	188	21	v.	v.	PROPN
inlawrev-2375	188	22	commissioner.^^	commissioner.^^	NOUN
inlawrev-2375	188	23	in	in	ADP
inlawrev-2375	188	24	lum	lum	PROPN
inlawrev-2375	188	25	the	the	DET
inlawrev-2375	188	26	owner	owner	NOUN
inlawrev-2375	188	27	-	-	PUNCT
inlawrev-2375	188	28	lessor	lessor	NOUN
inlawrev-2375	188	29	assigned	assign	VERB
inlawrev-2375	188	30	by	by	ADP
inlawrev-2375	188	31	gift	gift	NOUN
inlawrev-2375	188	32	all	all	PRON
inlawrev-2375	188	33	of	of	ADP
inlawrev-2375	188	34	his	his	PRON
inlawrev-2375	188	35	rights	right	NOUN
inlawrev-2375	188	36	as	as	ADP
inlawrev-2375	188	37	landlord	landlord	NOUN
inlawrev-2375	188	38	,	,	PUNCT
inlawrev-2375	188	39	retaining	retain	VERB
inlawrev-2375	188	40	no	no	DET
inlawrev-2375	188	41	interest	interest	NOUN
inlawrev-2375	188	42	whatever	whatever	PRON
inlawrev-2375	188	43	in	in	ADP
inlawrev-2375	188	44	the	the	DET
inlawrev-2375	188	45	leasehold	leasehold	NOUN
inlawrev-2375	188	46	.	.	PUNCT
inlawrev-2375	189	1	although	although	SCONJ
inlawrev-2375	189	2	the	the	DET
inlawrev-2375	189	3	assignor	assignor	NOUN
inlawrev-2375	189	4	took	take	VERB
inlawrev-2375	189	5	deductions	deduction	NOUN
inlawrev-2375	189	6	for	for	ADP
inlawrev-2375	189	7	real	real	ADJ
inlawrev-2375	189	8	estate	estate	NOUN
inlawrev-2375	189	9	taxes	taxis	NOUN
inlawrev-2375	189	10	,	,	PUNCT
inlawrev-2375	189	11	maintenance	maintenance	NOUN
inlawrev-2375	189	12	expense	expense	NOUN
inlawrev-2375	189	13	,	,	PUNCT
inlawrev-2375	189	14	and	and	CCONJ
inlawrev-2375	189	15	depreciation	depreciation	NOUN
inlawrev-2375	189	16	on	on	ADP
inlawrev-2375	189	17	the	the	DET
inlawrev-2375	189	18	leased	lease	VERB
inlawrev-2375	189	19	property	property	NOUN
inlawrev-2375	189	20	,	,	PUNCT
inlawrev-2375	189	21	the	the	DET
inlawrev-2375	189	22	third	third	ADJ
inlawrev-2375	189	23	circuit	circuit	NOUN
inlawrev-2375	189	24	court	court	NOUN
inlawrev-2375	189	25	of	of	ADP
inlawrev-2375	189	26	appeals	appeals	PROPN
inlawrev-2375	189	27	concluded	conclude	VERB
inlawrev-2375	189	28	that	that	SCONJ
inlawrev-2375	189	29	the	the	DET
inlawrev-2375	189	30	assignment	assignment	NOUN
inlawrev-2375	189	31	constituted	constitute	VERB
inlawrev-2375	189	32	a	a	DET
inlawrev-2375	189	33	transfer	transfer	NOUN
inlawrev-2375	189	34	of	of	ADP
inlawrev-2375	189	35	income	income	NOUN
inlawrev-2375	189	36	-	-	PUNCT
inlawrev-2375	189	37	producing	produce	VERB
inlawrev-2375	189	38	property	property	NOUN
inlawrev-2375	189	39	.	.	PUNCT
inlawrev-2375	190	1	rental	rental	ADJ
inlawrev-2375	190	2	income	income	NOUN
inlawrev-2375	190	3	was	be	AUX
inlawrev-2375	190	4	held	hold	VERB
inlawrev-2375	190	5	taxable	taxable	ADJ
inlawrev-2375	190	6	to	to	ADP
inlawrev-2375	190	7	the	the	DET
inlawrev-2375	190	8	assignee.^^	assignee.^^	NOUN
inlawrev-2375	190	9	in	in	ADP
inlawrev-2375	190	10	ruling	rule	VERB
inlawrev-2375	190	11	upon	upon	SCONJ
inlawrev-2375	190	12	a	a	DET
inlawrev-2375	190	13	set	set	NOUN
inlawrev-2375	190	14	of	of	ADP
inlawrev-2375	190	15	facts	fact	NOUN
inlawrev-2375	190	16	similar	similar	ADJ
inlawrev-2375	190	17	to	to	ADP
inlawrev-2375	190	18	those	those	PRON
inlawrev-2375	190	19	of	of	ADP
inlawrev-2375	190	20	lum	lum	PROPN
inlawrev-2375	190	21	,	,	PUNCT
inlawrev-2375	190	22	the	the	DET
inlawrev-2375	190	23	fourth	fourth	ADJ
inlawrev-2375	190	24	circuit	circuit	NOUN
inlawrev-2375	190	25	rejected	reject	VERB
inlawrev-2375	190	26	the	the	DET
inlawrev-2375	190	27	taxpayer	taxpayer	NOUN
inlawrev-2375	190	28	's	's	PART
inlawrev-2375	190	29	contention	contention	NOUN
inlawrev-2375	190	30	that	that	SCONJ
inlawrev-2375	190	31	more	more	ADJ
inlawrev-2375	190	32	than	than	ADP
inlawrev-2375	190	33	a	a	DET
inlawrev-2375	190	34	right	right	NOUN
inlawrev-2375	190	35	to	to	PART
inlawrev-2375	190	36	income	income	NOUN
inlawrev-2375	190	37	was	be	AUX
inlawrev-2375	190	38	assigned	assign	VERB
inlawrev-2375	190	39	,	,	PUNCT
inlawrev-2375	190	40	noting	note	VERB
inlawrev-2375	190	41	that	that	SCONJ
inlawrev-2375	190	42	"	"	PUNCT
inlawrev-2375	190	43	[	[	X
inlawrev-2375	190	44	t]he	t]he	ADJ
inlawrev-2375	190	45	taxpayer	taxpayer	NOUN
inlawrev-2375	190	46	does	do	AUX
inlawrev-2375	190	47	not	not	PART
inlawrev-2375	190	48	suggest	suggest	VERB
inlawrev-2375	190	49	what	what	PRON
inlawrev-2375	190	50	these	these	DET
inlawrev-2375	190	51	additional	additional	ADJ
inlawrev-2375	190	52	rights	right	NOUN
inlawrev-2375	190	53	were	be	AUX
inlawrev-2375	190	54	and	and	CCONJ
inlawrev-2375	190	55	we	we	PRON
inlawrev-2375	190	56	have	have	AUX
inlawrev-2375	190	57	been	be	AUX
inlawrev-2375	190	58	unable	unable	ADJ
inlawrev-2375	190	59	to	to	PART
inlawrev-2375	190	60	discover	discover	VERB
inlawrev-2375	190	61	them	they	PRON
inlawrev-2375	190	62	.	.	PUNCT
inlawrev-2375	191	1	"^	"^	NOUN
inlawrev-2375	191	2	®	®	NOUN
inlawrev-2375	191	3	during	during	ADP
inlawrev-2375	191	4	the	the	DET
inlawrev-2375	191	5	term	term	NOUN
inlawrev-2375	191	6	of	of	ADP
inlawrev-2375	191	7	the	the	DET
inlawrev-2375	191	8	lease	lease	NOUN
inlawrev-2375	191	9	the	the	DET
inlawrev-2375	191	10	taxpayer	taxpayer	NOUN
inlawrev-2375	191	11	claimed	claim	VERB
inlawrev-2375	191	12	deductions	deduction	NOUN
inlawrev-2375	191	13	for	for	ADP
inlawrev-2375	191	14	taxes	taxis	NOUN
inlawrev-2375	191	15	,	,	PUNCT
inlawrev-2375	191	16	maintenance	maintenance	NOUN
inlawrev-2375	191	17	expense	expense	NOUN
inlawrev-2375	191	18	,	,	PUNCT
inlawrev-2375	191	19	and	and	CCONJ
inlawrev-2375	191	20	depreciation	depreciation	NOUN
inlawrev-2375	191	21	.	.	PUNCT
inlawrev-2375	192	1	the	the	DET
inlawrev-2375	192	2	court	court	NOUN
inlawrev-2375	192	3	found	find	VERB
inlawrev-2375	192	4	these	these	DET
inlawrev-2375	192	5	deductions	deduction	NOUN
inlawrev-2375	192	6	indicative	indicative	ADJ
inlawrev-2375	192	7	of	of	ADP
inlawrev-2375	192	8	an	an	DET
inlawrev-2375	192	9	intent	intent	NOUN
inlawrev-2375	192	10	to	to	PART
inlawrev-2375	192	11	retain	retain	VERB
inlawrev-2375	192	12	ownership	ownership	NOUN
inlawrev-2375	192	13	of	of	ADP
inlawrev-2375	192	14	the	the	DET
inlawrev-2375	192	15	reversion	reversion	NOUN
inlawrev-2375	192	16	and	and	CCONJ
inlawrev-2375	192	17	to	to	PART
inlawrev-2375	192	18	transfer	transfer	VERB
inlawrev-2375	192	19	to	to	ADP
inlawrev-2375	192	20	the	the	DET
inlawrev-2375	192	21	donee	donee	NOUN
inlawrev-2375	192	22	only	only	ADV
inlawrev-2375	192	23	the	the	DET
inlawrev-2375	192	24	leasehold	leasehold	NOUN
inlawrev-2375	192	25	,	,	PUNCT
inlawrev-2375	192	26	which	which	PRON
inlawrev-2375	192	27	consisted	consist	VERB
inlawrev-2375	192	28	of	of	ADP
inlawrev-2375	192	29	little	little	ADJ
inlawrev-2375	192	30	more	more	ADJ
inlawrev-2375	192	31	than	than	ADP
inlawrev-2375	192	32	a	a	DET
inlawrev-2375	192	33	right	right	NOUN
inlawrev-2375	192	34	to	to	PART
inlawrev-2375	192	35	rent.^^	rent.^^	VERB
inlawrev-2375	193	1	although	although	SCONJ
inlawrev-2375	193	2	the	the	DET
inlawrev-2375	193	3	assignee	assignee	NOUN
inlawrev-2375	193	4	received	receive	VERB
inlawrev-2375	193	5	a	a	DET
inlawrev-2375	193	6	property	property	NOUN
inlawrev-2375	193	7	interest	interest	NOUN
inlawrev-2375	193	8	under	under	ADP
inlawrev-2375	193	9	state	state	NOUN
inlawrev-2375	193	10	law	law	NOUN
inlawrev-2375	193	11	,	,	PUNCT
inlawrev-2375	193	12	the	the	DET
inlawrev-2375	193	13	court	court	NOUN
inlawrev-2375	193	14	characterized	characterize	VERB
inlawrev-2375	193	15	it	it	PRON
inlawrev-2375	193	16	as	as	ADP
inlawrev-2375	193	17	a	a	DET
inlawrev-2375	193	18	nonassignable	nonassignable	ADJ
inlawrev-2375	193	19	income	income	NOUN
inlawrev-2375	193	20	interest	interest	NOUN
inlawrev-2375	193	21	for	for	ADP
inlawrev-2375	193	22	purposes	purpose	NOUN
inlawrev-2375	193	23	of	of	ADP
inlawrev-2375	193	24	federal	federal	ADJ
inlawrev-2375	193	25	taxation.^	taxation.^	PROPN
inlawrev-2375	193	26	®	®	NOUN
inlawrev-2375	193	27	the	the	DET
inlawrev-2375	193	28	seventh	seventh	ADJ
inlawrev-2375	193	29	and	and	CCONJ
inlawrev-2375	193	30	fourth	fourth	ADJ
inlawrev-2375	193	31	circuits	circuit	NOUN
inlawrev-2375	193	32	hold	hold	VERB
inlawrev-2375	193	33	that	that	SCONJ
inlawrev-2375	193	34	the	the	DET
inlawrev-2375	193	35	gratuitous	gratuitous	ADJ
inlawrev-2375	193	36	assignment	assignment	NOUN
inlawrev-2375	193	37	of	of	ADP
inlawrev-2375	193	38	a	a	DET
inlawrev-2375	193	39	leasehold	leasehold	NOUN
inlawrev-2375	193	40	by	by	ADP
inlawrev-2375	193	41	one	one	NUM
inlawrev-2375	193	42	who	who	PRON
inlawrev-2375	193	43	owns	own	VERB
inlawrev-2375	193	44	the	the	DET
inlawrev-2375	193	45	underlying	underlie	VERB
inlawrev-2375	193	46	property	property	NOUN
inlawrev-2375	193	47	will	will	AUX
inlawrev-2375	193	48	be	be	AUX
inlawrev-2375	193	49	ineffective	ineffective	ADJ
inlawrev-2375	193	50	to	to	PART
inlawrev-2375	193	51	shift	shift	VERB
inlawrev-2375	193	52	the	the	DET
inlawrev-2375	193	53	incidence	incidence	NOUN
inlawrev-2375	193	54	of	of	ADP
inlawrev-2375	193	55	tax	tax	NOUN
inlawrev-2375	193	56	on	on	ADP
inlawrev-2375	193	57	the	the	DET
inlawrev-2375	193	58	rent	rent	NOUN
inlawrev-2375	193	59	.	.	PUNCT
inlawrev-2375	194	1	this	this	DET
inlawrev-2375	194	2	conclusion	conclusion	NOUN
inlawrev-2375	194	3	is	be	AUX
inlawrev-2375	194	4	consistent	consistent	ADJ
inlawrev-2375	194	5	with	with	ADP
inlawrev-2375	194	6	the	the	DET
inlawrev-2375	194	7	treatment	treatment	NOUN
inlawrev-2375	194	8	of	of	ADP
inlawrev-2375	194	9	leaseholds	leasehold	NOUN
inlawrev-2375	194	10	under	under	ADP
inlawrev-2375	194	11	the	the	DET
inlawrev-2375	194	12	capital	capital	NOUN
inlawrev-2375	194	13	gain	gain	NOUN
inlawrev-2375	194	14	provisions	provision	NOUN
inlawrev-2375	194	15	in	in	ADP
inlawrev-2375	194	16	which	which	DET
inlawrev-2375	194	17	sale	sale	NOUN
inlawrev-2375	194	18	of	of	ADP
inlawrev-2375	194	19	the	the	DET
inlawrev-2375	194	20	leasehold	leasehold	NOUN
inlawrev-2375	194	21	by	by	ADP
inlawrev-2375	194	22	the	the	DET
inlawrev-2375	194	23	owner	owner	NOUN
inlawrev-2375	194	24	of	of	ADP
inlawrev-2375	194	25	''	''	PUNCT
inlawrev-2375	194	26	i	i	PROPN
inlawrev-2375	194	27	d.	d.	PROPN
inlawrev-2375	194	28	"	"	PUNCT
inlawrev-2375	194	29	"	"	PUNCT
inlawrev-2375	194	30	i	i	PRON
inlawrev-2375	194	31	d.	d.	PROPN
inlawrev-2375	194	32	at	at	ADP
inlawrev-2375	194	33	1276	1276	NUM
inlawrev-2375	194	34	.	.	PUNCT
inlawrev-2375	194	35	''	''	PUNCT
inlawrev-2375	195	1	*	*	SYM
inlawrev-2375	195	2	147	147	NUM
inlawrev-2375	195	3	f.2d	f.2d	SYM
inlawrev-2375	195	4	356	356	NUM
inlawrev-2375	195	5	(	(	PUNCT
inlawrev-2375	195	6	3d	3d	PROPN
inlawrev-2375	195	7	cir	cir	NOUN
inlawrev-2375	195	8	.	.	PROPN
inlawrev-2375	195	9	1945	1945	NUM
inlawrev-2375	195	10	)	)	PUNCT
inlawrev-2375	195	11	.	.	PUNCT
inlawrev-2375	196	1	^/d	^/d	PROPN
inlawrev-2375	196	2	.	.	PUNCT
inlawrev-2375	197	1	at	at	ADP
inlawrev-2375	197	2	357	357	NUM
inlawrev-2375	197	3	.	.	PUNCT
inlawrev-2375	197	4	'	'	PUNCT
inlawrev-2375	197	5	"	"	PUNCT
inlawrev-2375	197	6	united	united	PROPN
inlawrev-2375	197	7	states	states	PROPN
inlawrev-2375	197	8	v.	v.	ADP
inlawrev-2375	197	9	shafto	shafto	PROPN
inlawrev-2375	197	10	,	,	PUNCT
inlawrev-2375	197	11	246	246	NUM
inlawrev-2375	197	12	f.2d	f.2d	ADP
inlawrev-2375	197	13	338	338	NUM
inlawrev-2375	197	14	,	,	PUNCT
inlawrev-2375	197	15	342	342	NUM
inlawrev-2375	197	16	(	(	PUNCT
inlawrev-2375	197	17	4th	4th	ADJ
inlawrev-2375	197	18	cir	cir	NOUN
inlawrev-2375	197	19	.	.	PUNCT
inlawrev-2375	197	20	1957	1957	NUM
inlawrev-2375	197	21	)	)	PUNCT
inlawrev-2375	197	22	.	.	PUNCT
inlawrev-2375	198	1	'	'	PUNCT
inlawrev-2375	198	2	ud	ud	INTJ
inlawrev-2375	198	3	.	.	PUNCT
inlawrev-2375	199	1	at	at	ADP
inlawrev-2375	199	2	343	343	NUM
inlawrev-2375	199	3	.	.	PUNCT
inlawrev-2375	200	1	"	"	PUNCT
inlawrev-2375	200	2	"	"	PUNCT
inlawrev-2375	200	3	i	i	PRON
inlawrev-2375	200	4	d.	d.	PROPN
inlawrev-2375	200	5	472	472	NUM
inlawrev-2375	200	6	indiana	indiana	PROPN
inlawrev-2375	200	7	law	law	PROPN
inlawrev-2375	200	8	review	review	NOUN
inlawrev-2375	200	9	[	[	X
inlawrev-2375	200	10	vol	vol	NOUN
inlawrev-2375	200	11	.	.	PUNCT
inlawrev-2375	200	12	13:463	13:463	NUM
inlawrev-2375	200	13	the	the	DET
inlawrev-2375	200	14	underlying	underlie	VERB
inlawrev-2375	200	15	property	property	NOUN
inlawrev-2375	200	16	is	be	AUX
inlawrev-2375	200	17	treated	treat	VERB
inlawrev-2375	200	18	as	as	ADP
inlawrev-2375	200	19	sale	sale	NOUN
inlawrev-2375	200	20	of	of	ADP
inlawrev-2375	200	21	an	an	DET
inlawrev-2375	200	22	income	income	NOUN
inlawrev-2375	200	23	interest	interest	NOUN
inlawrev-2375	200	24	giving	give	VERB
inlawrev-2375	200	25	rise	rise	NOUN
inlawrev-2375	200	26	to	to	ADP
inlawrev-2375	200	27	ordinary	ordinary	ADJ
inlawrev-2375	200	28	income	income	NOUN
inlawrev-2375	200	29	rather	rather	ADV
inlawrev-2375	200	30	than	than	ADP
inlawrev-2375	200	31	capital	capital	NOUN
inlawrev-2375	200	32	gain	gain	NOUN
inlawrev-2375	200	33	.	.	PUNCT
inlawrev-2375	201	1	the	the	DET
inlawrev-2375	201	2	third	third	ADJ
inlawrev-2375	201	3	circuit	circuit	NOUN
inlawrev-2375	201	4	's	's	PART
inlawrev-2375	201	5	treatment	treatment	NOUN
inlawrev-2375	201	6	of	of	ADP
inlawrev-2375	201	7	the	the	DET
inlawrev-2375	201	8	assignment	assignment	NOUN
inlawrev-2375	201	9	of	of	ADP
inlawrev-2375	201	10	a	a	DET
inlawrev-2375	201	11	leasehold	leasehold	NOUN
inlawrev-2375	201	12	by	by	ADP
inlawrev-2375	201	13	one	one	NUM
inlawrev-2375	201	14	who	who	PRON
inlawrev-2375	201	15	owns	own	VERB
inlawrev-2375	201	16	the	the	DET
inlawrev-2375	201	17	underlying	underlie	VERB
inlawrev-2375	201	18	property	property	NOUN
inlawrev-2375	201	19	as	as	ADP
inlawrev-2375	201	20	the	the	DET
inlawrev-2375	201	21	assignment	assignment	NOUN
inlawrev-2375	201	22	of	of	ADP
inlawrev-2375	201	23	a	a	DET
inlawrev-2375	201	24	property	property	NOUN
inlawrev-2375	201	25	interest	interest	NOUN
inlawrev-2375	201	26	effective	effective	ADJ
inlawrev-2375	201	27	for	for	ADP
inlawrev-2375	201	28	tax	tax	NOUN
inlawrev-2375	201	29	purposes	purpose	NOUN
inlawrev-2375	201	30	is	be	AUX
inlawrev-2375	201	31	inconsistent	inconsistent	ADJ
inlawrev-2375	201	32	with	with	ADP
inlawrev-2375	201	33	the	the	DET
inlawrev-2375	201	34	capital	capital	NOUN
inlawrev-2375	201	35	gain	gain	NOUN
inlawrev-2375	201	36	cases	case	NOUN
inlawrev-2375	201	37	and	and	CCONJ
inlawrev-2375	201	38	with	with	ADP
inlawrev-2375	201	39	the	the	DET
inlawrev-2375	201	40	fundamental	fundamental	ADJ
inlawrev-2375	201	41	principle	principle	NOUN
inlawrev-2375	201	42	that	that	SCONJ
inlawrev-2375	201	43	income	income	NOUN
inlawrev-2375	201	44	derived	derive	VERB
inlawrev-2375	201	45	from	from	ADP
inlawrev-2375	201	46	property	property	NOUN
inlawrev-2375	201	47	is	be	AUX
inlawrev-2375	201	48	taxed	tax	VERB
inlawrev-2375	201	49	to	to	ADP
inlawrev-2375	201	50	the	the	DET
inlawrev-2375	201	51	owner	owner	NOUN
inlawrev-2375	201	52	of	of	ADP
inlawrev-2375	201	53	the	the	DET
inlawrev-2375	201	54	property	property	NOUN
inlawrev-2375	201	55	.	.	PUNCT
inlawrev-2375	202	1	in	in	ADP
inlawrev-2375	202	2	an	an	DET
inlawrev-2375	202	3	economic	economic	ADJ
inlawrev-2375	202	4	sense	sense	NOUN
inlawrev-2375	202	5	,	,	PUNCT
inlawrev-2375	202	6	only	only	ADV
inlawrev-2375	202	7	the	the	DET
inlawrev-2375	202	8	physical	physical	ADJ
inlawrev-2375	202	9	property	property	NOUN
inlawrev-2375	202	10	itself	itself	PRON
inlawrev-2375	202	11	is	be	AUX
inlawrev-2375	202	12	productive	productive	ADJ
inlawrev-2375	202	13	of	of	ADP
inlawrev-2375	202	14	income	income	NOUN
inlawrev-2375	202	15	.	.	PUNCT
inlawrev-2375	203	1	the	the	DET
inlawrev-2375	203	2	leasehold	leasehold	NOUN
inlawrev-2375	203	3	is	be	AUX
inlawrev-2375	203	4	nothing	nothing	PRON
inlawrev-2375	203	5	more	more	ADJ
inlawrev-2375	203	6	than	than	ADP
inlawrev-2375	203	7	a	a	DET
inlawrev-2375	203	8	legal	legal	ADJ
inlawrev-2375	203	9	arrangement	arrangement	NOUN
inlawrev-2375	203	10	entered	enter	VERB
inlawrev-2375	203	11	into	into	ADP
inlawrev-2375	203	12	by	by	ADP
inlawrev-2375	203	13	the	the	DET
inlawrev-2375	203	14	owner	owner	NOUN
inlawrev-2375	203	15	of	of	ADP
inlawrev-2375	203	16	the	the	DET
inlawrev-2375	203	17	property	property	NOUN
inlawrev-2375	203	18	for	for	ADP
inlawrev-2375	203	19	exploitation	exploitation	NOUN
inlawrev-2375	203	20	of	of	ADP
inlawrev-2375	203	21	its	its	PRON
inlawrev-2375	203	22	economic	economic	ADJ
inlawrev-2375	203	23	value	value	NOUN
inlawrev-2375	203	24	.	.	PUNCT
inlawrev-2375	204	1	as	as	SCONJ
inlawrev-2375	204	2	the	the	DET
inlawrev-2375	204	3	third	third	ADJ
inlawrev-2375	204	4	circuit	circuit	NOUN
inlawrev-2375	204	5	recognized	recognize	VERB
inlawrev-2375	204	6	,	,	PUNCT
inlawrev-2375	204	7	there	there	PRON
inlawrev-2375	204	8	is	be	VERB
inlawrev-2375	204	9	merely	merely	ADV
inlawrev-2375	204	10	a	a	DET
inlawrev-2375	204	11	technical	technical	ADJ
inlawrev-2375	204	12	distinction	distinction	NOUN
inlawrev-2375	204	13	between	between	ADP
inlawrev-2375	204	14	assignment	assignment	NOUN
inlawrev-2375	204	15	of	of	ADP
inlawrev-2375	204	16	a	a	DET
inlawrev-2375	204	17	leasehold	leasehold	NOUN
inlawrev-2375	204	18	and	and	CCONJ
inlawrev-2375	204	19	assignment	assignment	NOUN
inlawrev-2375	204	20	of	of	ADP
inlawrev-2375	204	21	a	a	DET
inlawrev-2375	204	22	right	right	NOUN
inlawrev-2375	204	23	to	to	PART
inlawrev-2375	204	24	collect	collect	VERB
inlawrev-2375	204	25	rent.^^	rent.^^	NOUN
inlawrev-2375	204	26	that	that	SCONJ
inlawrev-2375	204	27	distinction	distinction	NOUN
inlawrev-2375	204	28	fails	fail	VERB
inlawrev-2375	204	29	to	to	PART
inlawrev-2375	204	30	justify	justify	VERB
inlawrev-2375	204	31	recognition	recognition	NOUN
inlawrev-2375	204	32	,	,	PUNCT
inlawrev-2375	204	33	for	for	ADP
inlawrev-2375	204	34	income	income	NOUN
inlawrev-2375	204	35	tax	tax	NOUN
inlawrev-2375	204	36	purposes	purpose	NOUN
inlawrev-2375	204	37	,	,	PUNCT
inlawrev-2375	204	38	of	of	ADP
inlawrev-2375	204	39	the	the	DET
inlawrev-2375	204	40	assignment	assignment	NOUN
inlawrev-2375	204	41	of	of	ADP
inlawrev-2375	204	42	a	a	DET
inlawrev-2375	204	43	leasehold	leasehold	NOUN
inlawrev-2375	204	44	but	but	CCONJ
inlawrev-2375	204	45	not	not	PART
inlawrev-2375	204	46	the	the	DET
inlawrev-2375	204	47	assignment	assignment	NOUN
inlawrev-2375	204	48	of	of	ADP
inlawrev-2375	204	49	a	a	DET
inlawrev-2375	204	50	mere	mere	ADJ
inlawrev-2375	204	51	right	right	NOUN
inlawrev-2375	204	52	to	to	PART
inlawrev-2375	204	53	collect	collect	VERB
inlawrev-2375	204	54	rents	rent	NOUN
inlawrev-2375	204	55	.	.	PUNCT
inlawrev-2375	205	1	*	*	PUNCT
inlawrev-2375	205	2	"	"	PUNCT
inlawrev-2375	205	3	if	if	SCONJ
inlawrev-2375	205	4	the	the	DET
inlawrev-2375	205	5	leasehold	leasehold	NOUN
inlawrev-2375	205	6	is	be	AUX
inlawrev-2375	205	7	assigned	assign	VERB
inlawrev-2375	205	8	along	along	ADP
inlawrev-2375	205	9	with	with	ADP
inlawrev-2375	205	10	ownership	ownership	NOUN
inlawrev-2375	205	11	of	of	ADP
inlawrev-2375	205	12	the	the	DET
inlawrev-2375	205	13	underlying	underlying	ADJ
inlawrev-2375	205	14	property	property	NOUN
inlawrev-2375	205	15	,	,	PUNCT
inlawrev-2375	205	16	rent	rent	NOUN
inlawrev-2375	205	17	accruing	accrue	VERB
inlawrev-2375	205	18	after	after	ADP
inlawrev-2375	205	19	the	the	DET
inlawrev-2375	205	20	date	date	NOUN
inlawrev-2375	205	21	of	of	ADP
inlawrev-2375	205	22	assignment	assignment	NOUN
inlawrev-2375	205	23	is	be	AUX
inlawrev-2375	205	24	taxable	taxable	ADJ
inlawrev-2375	205	25	to	to	ADP
inlawrev-2375	205	26	the	the	DET
inlawrev-2375	205	27	assignee	assignee	NOUN
inlawrev-2375	205	28	as	as	ADP
inlawrev-2375	205	29	owner	owner	NOUN
inlawrev-2375	205	30	of	of	ADP
inlawrev-2375	205	31	the	the	DET
inlawrev-2375	205	32	property	property	NOUN
inlawrev-2375	205	33	.	.	PUNCT
inlawrev-2375	206	1	in	in	ADP
inlawrev-2375	206	2	the	the	DET
inlawrev-2375	206	3	case	case	NOUN
inlawrev-2375	206	4	of	of	ADP
inlawrev-2375	206	5	a	a	DET
inlawrev-2375	206	6	transfer	transfer	NOUN
inlawrev-2375	206	7	to	to	ADP
inlawrev-2375	206	8	a	a	DET
inlawrev-2375	206	9	ten	ten	NUM
inlawrev-2375	206	10	-	-	PUNCT
inlawrev-2375	206	11	year	year	NOUN
inlawrev-2375	206	12	trust	trust	NOUN
inlawrev-2375	206	13	,	,	PUNCT
inlawrev-2375	206	14	rent	rent	NOUN
inlawrev-2375	206	15	is	be	AUX
inlawrev-2375	206	16	taxable	taxable	ADJ
inlawrev-2375	206	17	to	to	ADP
inlawrev-2375	206	18	the	the	DET
inlawrev-2375	206	19	assignee	assignee	NOUN
inlawrev-2375	206	20	even	even	ADV
inlawrev-2375	206	21	though	though	SCONJ
inlawrev-2375	206	22	the	the	DET
inlawrev-2375	206	23	assignor	assignor	NOUN
inlawrev-2375	206	24	does	do	AUX
inlawrev-2375	206	25	not	not	PART
inlawrev-2375	206	26	make	make	VERB
inlawrev-2375	206	27	a	a	DET
inlawrev-2375	206	28	complete	complete	ADJ
inlawrev-2375	206	29	transfer	transfer	NOUN
inlawrev-2375	206	30	of	of	ADP
inlawrev-2375	206	31	his	his	PRON
inlawrev-2375	206	32	entire	entire	ADJ
inlawrev-2375	206	33	interest	interest	NOUN
inlawrev-2375	206	34	in	in	ADP
inlawrev-2375	206	35	either	either	CCONJ
inlawrev-2375	206	36	the	the	DET
inlawrev-2375	206	37	leasehold	leasehold	NOUN
inlawrev-2375	206	38	or	or	CCONJ
inlawrev-2375	206	39	the	the	DET
inlawrev-2375	206	40	underlying	underlying	ADJ
inlawrev-2375	206	41	property	property	NOUN
inlawrev-2375	206	42	.	.	PUNCT
inlawrev-2375	207	1	for	for	ADP
inlawrev-2375	207	2	example	example	NOUN
inlawrev-2375	207	3	,	,	PUNCT
inlawrev-2375	207	4	if	if	SCONJ
inlawrev-2375	207	5	,	,	PUNCT
inlawrev-2375	207	6	as	as	ADP
inlawrev-2375	207	7	in	in	ADP
inlawrev-2375	207	8	the	the	DET
inlawrev-2375	207	9	iber	iber	NOUN
inlawrev-2375	207	10	case	case	NOUN
inlawrev-2375	207	11	,	,	PUNCT
inlawrev-2375	207	12	a	a	DET
inlawrev-2375	207	13	taxpayer	taxpayer	NOUN
inlawrev-2375	207	14	owns	own	VERB
inlawrev-2375	207	15	real	real	ADJ
inlawrev-2375	207	16	estate	estate	NOUN
inlawrev-2375	207	17	subject	subject	NOUN
inlawrev-2375	207	18	to	to	ADP
inlawrev-2375	207	19	an	an	DET
inlawrev-2375	207	20	elevenyear	elevenyear	ADJ
inlawrev-2375	207	21	lease	lease	NOUN
inlawrev-2375	207	22	,	,	PUNCT
inlawrev-2375	207	23	the	the	DET
inlawrev-2375	207	24	rental	rental	ADJ
inlawrev-2375	207	25	income	income	NOUN
inlawrev-2375	207	26	can	can	AUX
inlawrev-2375	207	27	be	be	AUX
inlawrev-2375	207	28	assigned	assign	VERB
inlawrev-2375	207	29	by	by	ADP
inlawrev-2375	207	30	transferring	transfer	VERB
inlawrev-2375	207	31	title	title	NOUN
inlawrev-2375	207	32	to	to	ADP
inlawrev-2375	207	33	the	the	DET
inlawrev-2375	207	34	underlying	underlie	VERB
inlawrev-2375	207	35	property	property	NOUN
inlawrev-2375	207	36	as	as	ADV
inlawrev-2375	207	37	well	well	ADV
inlawrev-2375	207	38	as	as	ADP
inlawrev-2375	207	39	the	the	DET
inlawrev-2375	207	40	leasehold	leasehold	NOUN
inlawrev-2375	207	41	to	to	ADP
inlawrev-2375	207	42	a	a	DET
inlawrev-2375	207	43	properly	properly	ADV
inlawrev-2375	207	44	qualified	qualified	ADJ
inlawrev-2375	207	45	ten	ten	NUM
inlawrev-2375	207	46	-	-	PUNCT
inlawrev-2375	207	47	year	year	NOUN
inlawrev-2375	207	48	trust	trust	NOUN
inlawrev-2375	207	49	.	.	PUNCT
inlawrev-2375	208	1	the	the	DET
inlawrev-2375	208	2	trustee	trustee	NOUN
inlawrev-2375	208	3	is	be	AUX
inlawrev-2375	208	4	entitled	entitle	VERB
inlawrev-2375	208	5	to	to	ADP
inlawrev-2375	208	6	deductions	deduction	NOUN
inlawrev-2375	208	7	for	for	ADP
inlawrev-2375	208	8	real	real	ADJ
inlawrev-2375	208	9	estate	estate	NOUN
inlawrev-2375	208	10	taxes	taxis	NOUN
inlawrev-2375	208	11	,	,	PUNCT
inlawrev-2375	208	12	maintenance	maintenance	NOUN
inlawrev-2375	208	13	expense	expense	NOUN
inlawrev-2375	208	14	,	,	PUNCT
inlawrev-2375	208	15	and	and	CCONJ
inlawrev-2375	208	16	depreciation	depreciation	NOUN
inlawrev-2375	208	17	during	during	ADP
inlawrev-2375	208	18	the	the	DET
inlawrev-2375	208	19	term	term	NOUN
inlawrev-2375	208	20	of	of	ADP
inlawrev-2375	208	21	the	the	DET
inlawrev-2375	208	22	trust	trust	NOUN
inlawrev-2375	208	23	,	,	PUNCT
inlawrev-2375	208	24	and	and	CCONJ
inlawrev-2375	208	25	it	it	PRON
inlawrev-2375	208	26	is	be	AUX
inlawrev-2375	208	27	appropriate	appropriate	ADJ
inlawrev-2375	208	28	for	for	SCONJ
inlawrev-2375	208	29	the	the	DET
inlawrev-2375	208	30	income	income	NOUN
inlawrev-2375	208	31	to	to	PART
inlawrev-2375	208	32	be	be	AUX
inlawrev-2375	208	33	taxed	tax	VERB
inlawrev-2375	208	34	to	to	ADP
inlawrev-2375	208	35	the	the	DET
inlawrev-2375	208	36	trustee	trustee	NOUN
inlawrev-2375	208	37	or	or	CCONJ
inlawrev-2375	208	38	to	to	ADP
inlawrev-2375	208	39	the	the	DET
inlawrev-2375	208	40	trust	trust	NOUN
inlawrev-2375	208	41	beneficiaries	beneficiary	NOUN
inlawrev-2375	208	42	under	under	ADP
inlawrev-2375	208	43	the	the	DET
inlawrev-2375	208	44	normal	normal	ADJ
inlawrev-2375	208	45	rules	rule	NOUN
inlawrev-2375	208	46	of	of	ADP
inlawrev-2375	208	47	trust	trust	NOUN
inlawrev-2375	208	48	taxation	taxation	NOUN
inlawrev-2375	208	49	.	.	PUNCT
inlawrev-2375	209	1	although	although	SCONJ
inlawrev-2375	209	2	there	there	PRON
inlawrev-2375	209	3	are	be	VERB
inlawrev-2375	209	4	no	no	DET
inlawrev-2375	209	5	cases	case	NOUN
inlawrev-2375	209	6	directly	directly	ADV
inlawrev-2375	209	7	on	on	ADP
inlawrev-2375	209	8	point	point	NOUN
inlawrev-2375	209	9	,	,	PUNCT
inlawrev-2375	209	10	a	a	DET
inlawrev-2375	209	11	lessee	lessee	NOUN
inlawrev-2375	209	12	should	should	AUX
inlawrev-2375	209	13	be	be	AUX
inlawrev-2375	209	14	able	able	ADJ
inlawrev-2375	209	15	to	to	PART
inlawrev-2375	209	16	assign	assign	VERB
inlawrev-2375	209	17	a	a	DET
inlawrev-2375	209	18	leasehold	leasehold	NOUN
inlawrev-2375	209	19	interest	interest	NOUN
inlawrev-2375	209	20	by	by	ADP
inlawrev-2375	209	21	gift	gift	NOUN
inlawrev-2375	209	22	if	if	SCONJ
inlawrev-2375	209	23	he	he	PRON
inlawrev-2375	209	24	assigns	assign	VERB
inlawrev-2375	209	25	his	his	PRON
inlawrev-2375	209	26	entire	entire	ADJ
inlawrev-2375	209	27	interest	interest	NOUN
inlawrev-2375	209	28	in	in	ADP
inlawrev-2375	209	29	the	the	DET
inlawrev-2375	209	30	leasehold	leasehold	NOUN
inlawrev-2375	209	31	and	and	CCONJ
inlawrev-2375	209	32	has	have	VERB
inlawrev-2375	209	33	no	no	DET
inlawrev-2375	209	34	interest	interest	NOUN
inlawrev-2375	209	35	in	in	ADP
inlawrev-2375	209	36	the	the	DET
inlawrev-2375	209	37	underlying	underlie	VERB
inlawrev-2375	209	38	property	property	NOUN
inlawrev-2375	209	39	.	.	PUNCT
inlawrev-2375	210	1	in	in	ADP
inlawrev-2375	210	2	the	the	DET
inlawrev-2375	210	3	miller	miller	PROPN
inlawrev-2375	210	4	case	case	NOUN
inlawrev-2375	210	5	the	the	DET
inlawrev-2375	210	6	taxpayer	taxpayer	NOUN
inlawrev-2375	210	7	-	-	PUNCT
inlawrev-2375	210	8	lessee	lessee	NOUN
inlawrev-2375	210	9	who	who	PRON
inlawrev-2375	210	10	was	be	AUX
inlawrev-2375	210	11	obligated	obligate	VERB
inlawrev-2375	210	12	to	to	PART
inlawrev-2375	210	13	pay	pay	VERB
inlawrev-2375	210	14	rent	rent	NOUN
inlawrev-2375	210	15	of	of	ADP
inlawrev-2375	210	16	$	$	SYM
inlawrev-2375	210	17	1,650	1,650	NUM
inlawrev-2375	210	18	per	per	ADP
inlawrev-2375	210	19	month	month	NOUN
inlawrev-2375	210	20	subleased	sublease	VERB
inlawrev-2375	210	21	the	the	DET
inlawrev-2375	210	22	property	property	NOUN
inlawrev-2375	210	23	for	for	ADP
inlawrev-2375	210	24	$	$	SYM
inlawrev-2375	210	25	1,885	1,885	NUM
inlawrev-2375	210	26	per	per	ADP
inlawrev-2375	210	27	month	month	NOUN
inlawrev-2375	210	28	.	.	PUNCT
inlawrev-2375	211	1	the	the	DET
inlawrev-2375	211	2	leasehold	leasehold	NOUN
inlawrev-2375	211	3	itself	itself	PRON
inlawrev-2375	211	4	was	be	AUX
inlawrev-2375	211	5	a	a	DET
inlawrev-2375	211	6	valuable	valuable	ADJ
inlawrev-2375	211	7	income	income	NOUN
inlawrev-2375	211	8	-	-	PUNCT
inlawrev-2375	211	9	producing	produce	VERB
inlawrev-2375	211	10	interest	interest	NOUN
inlawrev-2375	211	11	which	which	PRON
inlawrev-2375	211	12	was	be	AUX
inlawrev-2375	211	13	sold	sell	VERB
inlawrev-2375	211	14	for	for	ADP
inlawrev-2375	211	15	$	$	SYM
inlawrev-2375	211	16	32,000	32,000	NUM
inlawrev-2375	211	17	.	.	PUNCT
inlawrev-2375	212	1	the	the	DET
inlawrev-2375	212	2	tax	tax	NOUN
inlawrev-2375	212	3	court	court	NOUN
inlawrev-2375	212	4	characterized	characterize	VERB
inlawrev-2375	212	5	the	the	DET
inlawrev-2375	212	6	transaction	transaction	NOUN
inlawrev-2375	212	7	as	as	ADP
inlawrev-2375	212	8	a	a	DET
inlawrev-2375	212	9	sale	sale	NOUN
inlawrev-2375	212	10	of	of	ADP
inlawrev-2375	212	11	property	property	NOUN
inlawrev-2375	212	12	qualifying	qualifying	NOUN
inlawrev-2375	212	13	for	for	ADP
inlawrev-2375	212	14	capital	capital	NOUN
inlawrev-2375	212	15	gain	gain	NOUN
inlawrev-2375	212	16	treatment	treatment	NOUN
inlawrev-2375	212	17	.	.	PUNCT
inlawrev-2375	213	1	by	by	ADP
inlawrev-2375	213	2	^the	^the	DET
inlawrev-2375	213	3	court	court	NOUN
inlawrev-2375	213	4	characterized	characterize	VERB
inlawrev-2375	213	5	the	the	DET
inlawrev-2375	213	6	distinction	distinction	NOUN
inlawrev-2375	213	7	as	as	ADP
inlawrev-2375	213	8	"	"	PUNCT
inlawrev-2375	213	9	technical	technical	ADJ
inlawrev-2375	213	10	but	but	CCONJ
inlawrev-2375	213	11	real	real	ADJ
inlawrev-2375	213	12	,	,	PUNCT
inlawrev-2375	213	13	"	"	PUNCT
inlawrev-2375	213	14	"	"	PUNCT
inlawrev-2375	213	15	real	real	ADJ
inlawrev-2375	213	16	"	"	PUNCT
inlawrev-2375	213	17	in	in	ADP
inlawrev-2375	213	18	the	the	DET
inlawrev-2375	213	19	sense	sense	NOUN
inlawrev-2375	213	20	that	that	SCONJ
inlawrev-2375	213	21	if	if	SCONJ
inlawrev-2375	213	22	rent	rent	NOUN
inlawrev-2375	213	23	were	be	AUX
inlawrev-2375	213	24	asigned	asigne	VERB
inlawrev-2375	213	25	,	,	PUNCT
inlawrev-2375	213	26	"	"	PUNCT
inlawrev-2375	213	27	the	the	DET
inlawrev-2375	213	28	landlord	landlord	NOUN
inlawrev-2375	213	29	retained	retain	VERB
inlawrev-2375	213	30	his	his	PRON
inlawrev-2375	213	31	interest	interest	NOUN
inlawrev-2375	213	32	and	and	CCONJ
inlawrev-2375	213	33	made	make	VERB
inlawrev-2375	213	34	a	a	DET
inlawrev-2375	213	35	gift	gift	NOUN
inlawrev-2375	213	36	of	of	ADP
inlawrev-2375	213	37	the	the	DET
inlawrev-2375	213	38	rent	rent	NOUN
inlawrev-2375	213	39	,	,	PUNCT
inlawrev-2375	213	40	"	"	PUNCT
inlawrev-2375	213	41	whereas	whereas	SCONJ
inlawrev-2375	213	42	if	if	SCONJ
inlawrev-2375	213	43	the	the	DET
inlawrev-2375	213	44	leasehold	leasehold	NOUN
inlawrev-2375	213	45	were	be	AUX
inlawrev-2375	213	46	assigned	assign	VERB
inlawrev-2375	213	47	,	,	PUNCT
inlawrev-2375	213	48	"	"	PUNCT
inlawrev-2375	213	49	he	he	PRON
inlawrev-2375	213	50	transferred	transfer	VERB
inlawrev-2375	213	51	his	his	PRON
inlawrev-2375	213	52	interest	interest	NOUN
inlawrev-2375	213	53	as	as	ADP
inlawrev-2375	213	54	landlord	landlord	NOUN
inlawrev-2375	213	55	.	.	PUNCT
inlawrev-2375	213	56	"	"	PUNCT
inlawrev-2375	214	1	lum	lum	PROPN
inlawrev-2375	214	2	v.	v.	PROPN
inlawrev-2375	214	3	commissioner	commissioner	PROPN
inlawrev-2375	214	4	,	,	PUNCT
inlawrev-2375	214	5	147	147	NUM
inlawrev-2375	214	6	f.2d	f.2d	X
inlawrev-2375	214	7	at	at	ADP
inlawrev-2375	214	8	357	357	NUM
inlawrev-2375	214	9	.	.	PUNCT
inlawrev-2375	215	1	the	the	DET
inlawrev-2375	215	2	court	court	NOUN
inlawrev-2375	215	3	's	's	PART
inlawrev-2375	215	4	analysis	analysis	NOUN
inlawrev-2375	215	5	lacks	lack	VERB
inlawrev-2375	215	6	substance	substance	NOUN
inlawrev-2375	215	7	.	.	PUNCT
inlawrev-2375	216	1	*	*	PUNCT
inlawrev-2375	216	2	°	°	ADP
inlawrev-2375	216	3	the	the	DET
inlawrev-2375	216	4	courts	court	NOUN
inlawrev-2375	216	5	are	be	AUX
inlawrev-2375	216	6	unanimous	unanimous	ADJ
inlawrev-2375	216	7	in	in	ADP
inlawrev-2375	216	8	holding	hold	VERB
inlawrev-2375	216	9	the	the	DET
inlawrev-2375	216	10	gratuitous	gratuitous	ADJ
inlawrev-2375	216	11	assignment	assignment	NOUN
inlawrev-2375	216	12	of	of	ADP
inlawrev-2375	216	13	a	a	DET
inlawrev-2375	216	14	right	right	NOUN
inlawrev-2375	216	15	to	to	PART
inlawrev-2375	216	16	rent	rent	VERB
inlawrev-2375	216	17	ineffective	ineffective	ADJ
inlawrev-2375	216	18	for	for	ADP
inlawrev-2375	216	19	tax	tax	NOUN
inlawrev-2375	216	20	purposes	purpose	NOUN
inlawrev-2375	216	21	.	.	PUNCT
inlawrev-2375	217	1	gait	gait	PROPN
inlawrev-2375	217	2	v.	v.	PROPN
inlawrev-2375	217	3	commissioner	commissioner	NOUN
inlawrev-2375	217	4	,	,	PUNCT
inlawrev-2375	217	5	216	216	NUM
inlawrev-2375	217	6	f.2d	f.2d	SYM
inlawrev-2375	217	7	41	41	NUM
inlawrev-2375	217	8	(	(	PUNCT
inlawrev-2375	217	9	7th	7th	ADJ
inlawrev-2375	217	10	cir	cir	NOUN
inlawrev-2375	217	11	.	.	PUNCT
inlawrev-2375	217	12	1954	1954	NUM
inlawrev-2375	217	13	)	)	PUNCT
inlawrev-2375	217	14	;	;	PUNCT
inlawrev-2375	217	15	ward	ward	PROPN
inlawrev-2375	217	16	v.	v.	PROPN
inlawrev-2375	217	17	commissioner	commissioner	NOUN
inlawrev-2375	217	18	,	,	PUNCT
inlawrev-2375	217	19	58	58	NUM
inlawrev-2375	217	20	f.2d	f.2d	NOUN
inlawrev-2375	217	21	757	757	NUM
inlawrev-2375	217	22	(	(	PUNCT
inlawrev-2375	217	23	9th	9th	ADJ
inlawrev-2375	217	24	cir	cir	NOUN
inlawrev-2375	217	25	.	.	PUNCT
inlawrev-2375	217	26	1932	1932	NUM
inlawrev-2375	217	27	)	)	PUNCT
inlawrev-2375	217	28	;	;	PUNCT
inlawrev-2375	217	29	bing	bing	NOUN
inlawrev-2375	217	30	v.	v.	ADP
inlawrev-2375	217	31	bowers	bower	NOUN
inlawrev-2375	217	32	,	,	PUNCT
inlawrev-2375	217	33	22	22	NUM
inlawrev-2375	217	34	f.2d	f.2d	SYM
inlawrev-2375	217	35	450	450	NUM
inlawrev-2375	217	36	(	(	PUNCT
inlawrev-2375	217	37	s.d.n.y	s.d.n.y	PROPN
inlawrev-2375	217	38	.	.	PROPN
inlawrev-2375	217	39	1927	1927	NUM
inlawrev-2375	217	40	)	)	PUNCT
inlawrev-2375	217	41	.	.	PUNCT
inlawrev-2375	218	1	1980	1980	NUM
inlawrev-2375	218	2	]	]	PUNCT
inlawrev-2375	218	3	capital	capital	NOUN
inlawrev-2375	218	4	gain	gain	VERB
inlawrev-2375	218	5	473	473	NUM
inlawrev-2375	218	6	analogy	analogy	NOUN
inlawrev-2375	218	7	,	,	PUNCT
inlawrev-2375	218	8	a	a	DET
inlawrev-2375	218	9	gratuitous	gratuitous	ADJ
inlawrev-2375	218	10	transfer	transfer	NOUN
inlawrev-2375	218	11	of	of	ADP
inlawrev-2375	218	12	the	the	DET
inlawrev-2375	218	13	leasehold	leasehold	NOUN
inlawrev-2375	218	14	would	would	AUX
inlawrev-2375	218	15	qualify	qualify	VERB
inlawrev-2375	218	16	as	as	ADP
inlawrev-2375	218	17	a	a	DET
inlawrev-2375	218	18	transfer	transfer	NOUN
inlawrev-2375	218	19	of	of	ADP
inlawrev-2375	218	20	income	income	NOUN
inlawrev-2375	218	21	-	-	PUNCT
inlawrev-2375	218	22	producing	produce	VERB
inlawrev-2375	218	23	property	property	NOUN
inlawrev-2375	218	24	effective	effective	ADJ
inlawrev-2375	218	25	for	for	ADP
inlawrev-2375	218	26	tax	tax	NOUN
inlawrev-2375	218	27	purposes	purpose	NOUN
inlawrev-2375	218	28	.	.	PUNCT
inlawrev-2375	219	1	iii	iii	X
inlawrev-2375	219	2	.	.	PUNCT
inlawrev-2375	219	3	life	life	NOUN
inlawrev-2375	219	4	estates	estate	NOUN
inlawrev-2375	219	5	a.	a.	NOUN
inlawrev-2375	219	6	assignment	assignment	NOUN
inlawrev-2375	219	7	of	of	ADP
inlawrev-2375	219	8	income	income	NOUN
inlawrev-2375	219	9	doctrine	doctrine	NOUN
inlawrev-2375	219	10	in	in	ADP
inlawrev-2375	219	11	blair	blair	PROPN
inlawrev-2375	219	12	v.	v.	ADP
inlawrev-2375	219	13	commissioner,"^^	commissioner,"^^	PROPN
inlawrev-2375	219	14	the	the	DET
inlawrev-2375	219	15	owner	owner	NOUN
inlawrev-2375	219	16	of	of	ADP
inlawrev-2375	219	17	a	a	DET
inlawrev-2375	219	18	life	life	NOUN
inlawrev-2375	219	19	estate	estate	NOUN
inlawrev-2375	219	20	in	in	ADP
inlawrev-2375	219	21	a	a	DET
inlawrev-2375	219	22	testamentary	testamentary	ADJ
inlawrev-2375	219	23	trust	trust	NOUN
inlawrev-2375	219	24	gave	give	VERB
inlawrev-2375	219	25	to	to	ADP
inlawrev-2375	219	26	his	his	PRON
inlawrev-2375	219	27	daughter	daughter	NOUN
inlawrev-2375	219	28	an	an	DET
inlawrev-2375	219	29	income	income	NOUN
inlawrev-2375	219	30	interest	interest	NOUN
inlawrev-2375	219	31	amounting	amount	VERB
inlawrev-2375	219	32	to	to	ADP
inlawrev-2375	219	33	$	$	SYM
inlawrev-2375	219	34	9,000	9,000	NUM
inlawrev-2375	219	35	per	per	ADP
inlawrev-2375	219	36	year	year	NOUN
inlawrev-2375	219	37	for	for	ADP
inlawrev-2375	219	38	the	the	DET
inlawrev-2375	219	39	duration	duration	NOUN
inlawrev-2375	219	40	of	of	ADP
inlawrev-2375	219	41	the	the	DET
inlawrev-2375	219	42	life	life	NOUN
inlawrev-2375	219	43	estate	estate	NOUN
inlawrev-2375	219	44	.	.	PUNCT
inlawrev-2375	220	1	the	the	DET
inlawrev-2375	220	2	income	income	NOUN
inlawrev-2375	220	3	versus	versus	ADP
inlawrev-2375	220	4	property	property	NOUN
inlawrev-2375	220	5	issue	issue	NOUN
inlawrev-2375	220	6	was	be	AUX
inlawrev-2375	220	7	particularly	particularly	ADV
inlawrev-2375	220	8	acute	acute	ADJ
inlawrev-2375	220	9	.	.	PUNCT
inlawrev-2375	221	1	if	if	SCONJ
inlawrev-2375	221	2	,	,	PUNCT
inlawrev-2375	221	3	in	in	ADP
inlawrev-2375	221	4	accordance	accordance	NOUN
inlawrev-2375	221	5	with	with	ADP
inlawrev-2375	221	6	economic	economic	ADJ
inlawrev-2375	221	7	reality	reality	NOUN
inlawrev-2375	221	8	,	,	PUNCT
inlawrev-2375	221	9	the	the	DET
inlawrev-2375	221	10	life	life	NOUN
inlawrev-2375	221	11	estate	estate	NOUN
inlawrev-2375	221	12	were	be	AUX
inlawrev-2375	221	13	treated	treat	VERB
inlawrev-2375	221	14	as	as	ADP
inlawrev-2375	221	15	a	a	DET
inlawrev-2375	221	16	nonassignable	nonassignable	ADJ
inlawrev-2375	221	17	income	income	NOUN
inlawrev-2375	221	18	interest	interest	NOUN
inlawrev-2375	221	19	for	for	ADP
inlawrev-2375	221	20	tax	tax	NOUN
inlawrev-2375	221	21	purposes	purpose	NOUN
inlawrev-2375	221	22	,	,	PUNCT
inlawrev-2375	221	23	the	the	DET
inlawrev-2375	221	24	taxpayer	taxpayer	NOUN
inlawrev-2375	221	25	could	could	AUX
inlawrev-2375	221	26	never	never	ADV
inlawrev-2375	221	27	assign	assign	VERB
inlawrev-2375	221	28	the	the	DET
inlawrev-2375	221	29	income	income	NOUN
inlawrev-2375	221	30	even	even	ADV
inlawrev-2375	221	31	if	if	SCONJ
inlawrev-2375	221	32	he	he	PRON
inlawrev-2375	221	33	were	be	AUX
inlawrev-2375	221	34	to	to	PART
inlawrev-2375	221	35	make	make	VERB
inlawrev-2375	221	36	a	a	DET
inlawrev-2375	221	37	complete	complete	ADJ
inlawrev-2375	221	38	gift	gift	NOUN
inlawrev-2375	221	39	of	of	ADP
inlawrev-2375	221	40	his	his	PRON
inlawrev-2375	221	41	entire	entire	ADJ
inlawrev-2375	221	42	life	life	NOUN
inlawrev-2375	221	43	estate	estate	NOUN
inlawrev-2375	221	44	because	because	SCONJ
inlawrev-2375	221	45	he	he	PRON
inlawrev-2375	221	46	would	would	AUX
inlawrev-2375	221	47	be	be	AUX
inlawrev-2375	221	48	powerless	powerless	ADJ
inlawrev-2375	221	49	to	to	PART
inlawrev-2375	221	50	assign	assign	VERB
inlawrev-2375	221	51	the	the	DET
inlawrev-2375	221	52	underlying	underlie	VERB
inlawrev-2375	221	53	property	property	NOUN
inlawrev-2375	221	54	.	.	PUNCT
inlawrev-2375	222	1	on	on	ADP
inlawrev-2375	222	2	the	the	DET
inlawrev-2375	222	3	other	other	ADJ
inlawrev-2375	222	4	hand	hand	NOUN
inlawrev-2375	222	5	,	,	PUNCT
inlawrev-2375	222	6	if	if	SCONJ
inlawrev-2375	222	7	the	the	DET
inlawrev-2375	222	8	life	life	NOUN
inlawrev-2375	222	9	estate	estate	NOUN
inlawrev-2375	222	10	were	be	AUX
inlawrev-2375	222	11	unqualifiedly	unqualifiedly	ADV
inlawrev-2375	222	12	recognized	recognize	VERB
inlawrev-2375	222	13	as	as	ADP
inlawrev-2375	222	14	income	income	NOUN
inlawrev-2375	222	15	-	-	PUNCT
inlawrev-2375	222	16	producing	produce	VERB
inlawrev-2375	222	17	property	property	NOUN
inlawrev-2375	222	18	,	,	PUNCT
inlawrev-2375	222	19	nothing	nothing	PRON
inlawrev-2375	222	20	would	would	AUX
inlawrev-2375	222	21	prevent	prevent	VERB
inlawrev-2375	222	22	the	the	DET
inlawrev-2375	222	23	taxpayer	taxpayer	NOUN
inlawrev-2375	222	24	from	from	ADP
inlawrev-2375	222	25	assigning	assign	VERB
inlawrev-2375	222	26	any	any	DET
inlawrev-2375	222	27	portion	portion	NOUN
inlawrev-2375	222	28	of	of	ADP
inlawrev-2375	222	29	it	it	PRON
inlawrev-2375	222	30	he	he	PRON
inlawrev-2375	222	31	chose	choose	VERB
inlawrev-2375	222	32	.	.	PUNCT
inlawrev-2375	223	1	he	he	PRON
inlawrev-2375	223	2	could	could	AUX
inlawrev-2375	223	3	assign	assign	VERB
inlawrev-2375	223	4	or	or	CCONJ
inlawrev-2375	223	5	keep	keep	VERB
inlawrev-2375	223	6	the	the	DET
inlawrev-2375	223	7	income	income	NOUN
inlawrev-2375	223	8	on	on	ADP
inlawrev-2375	223	9	a	a	DET
inlawrev-2375	223	10	year	year	NOUN
inlawrev-2375	223	11	-	-	PUNCT
inlawrev-2375	223	12	by	by	ADP
inlawrev-2375	223	13	-	-	PUNCT
inlawrev-2375	223	14	year	year	NOUN
inlawrev-2375	223	15	basis	basis	NOUN
inlawrev-2375	223	16	.	.	PUNCT
inlawrev-2375	224	1	the	the	DET
inlawrev-2375	224	2	supreme	supreme	PROPN
inlawrev-2375	224	3	court	court	PROPN
inlawrev-2375	224	4	observed	observe	VERB
inlawrev-2375	224	5	that	that	SCONJ
inlawrev-2375	224	6	the	the	DET
inlawrev-2375	224	7	taxpayer	taxpayer	NOUN
inlawrev-2375	224	8	did	do	AUX
inlawrev-2375	224	9	not	not	PART
inlawrev-2375	224	10	attempt	attempt	VERB
inlawrev-2375	224	11	to	to	PART
inlawrev-2375	224	12	"	"	PUNCT
inlawrev-2375	224	13	limit	limit	VERB
inlawrev-2375	224	14	the	the	DET
inlawrev-2375	224	15	assignment	assignment	NOUN
inlawrev-2375	224	16	so	so	SCONJ
inlawrev-2375	224	17	as	as	SCONJ
inlawrev-2375	224	18	to	to	PART
inlawrev-2375	224	19	make	make	VERB
inlawrev-2375	224	20	it	it	PRON
inlawrev-2375	224	21	anything	anything	PRON
inlawrev-2375	224	22	less	less	ADJ
inlawrev-2375	224	23	than	than	ADP
inlawrev-2375	224	24	a	a	DET
inlawrev-2375	224	25	complete	complete	ADJ
inlawrev-2375	224	26	transfer	transfer	NOUN
inlawrev-2375	224	27	of	of	ADP
inlawrev-2375	224	28	the	the	DET
inlawrev-2375	224	29	specified	specified	ADJ
inlawrev-2375	224	30	interest	interest	NOUN
inlawrev-2375	224	31	"	"	PUNCT
inlawrev-2375	224	32	assigned.^^	assigned.^^	PUNCT
inlawrev-2375	224	33	because	because	SCONJ
inlawrev-2375	224	34	there	there	PRON
inlawrev-2375	224	35	was	be	VERB
inlawrev-2375	224	36	a	a	DET
inlawrev-2375	224	37	complete	complete	ADJ
inlawrev-2375	224	38	transfer	transfer	NOUN
inlawrev-2375	224	39	of	of	ADP
inlawrev-2375	224	40	a	a	DET
inlawrev-2375	224	41	vertical	vertical	ADJ
inlawrev-2375	224	42	slice	slice	NOUN
inlawrev-2375	224	43	of	of	ADP
inlawrev-2375	224	44	the	the	DET
inlawrev-2375	224	45	life	life	NOUN
inlawrev-2375	224	46	estate	estate	NOUN
inlawrev-2375	224	47	,	,	PUNCT
inlawrev-2375	224	48	the	the	DET
inlawrev-2375	224	49	court	court	NOUN
inlawrev-2375	224	50	held	hold	VERB
inlawrev-2375	224	51	the	the	DET
inlawrev-2375	224	52	assignment	assignment	NOUN
inlawrev-2375	224	53	effective	effective	ADJ
inlawrev-2375	224	54	for	for	ADP
inlawrev-2375	224	55	income	income	NOUN
inlawrev-2375	224	56	tax	tax	NOUN
inlawrev-2375	224	57	purposes.^^	purposes.^^	NOUN
inlawrev-2375	224	58	in	in	ADP
inlawrev-2375	224	59	harrison	harrison	PROPN
inlawrev-2375	224	60	v.	v.	PROPN
inlawrev-2375	224	61	schaffner,*^	schaffner,*^	PUNCT
inlawrev-2375	224	62	the	the	DET
inlawrev-2375	224	63	life	life	NOUN
inlawrev-2375	224	64	beneficiary	beneficiary	NOUN
inlawrev-2375	224	65	of	of	ADP
inlawrev-2375	224	66	a	a	DET
inlawrev-2375	224	67	trust	trust	NOUN
inlawrev-2375	224	68	assigned	assign	VERB
inlawrev-2375	224	69	to	to	ADP
inlawrev-2375	224	70	her	her	PRON
inlawrev-2375	224	71	children	child	NOUN
inlawrev-2375	224	72	income	income	NOUN
inlawrev-2375	224	73	from	from	ADP
inlawrev-2375	224	74	the	the	DET
inlawrev-2375	224	75	trust	trust	NOUN
inlawrev-2375	224	76	for	for	ADP
inlawrev-2375	224	77	a	a	DET
inlawrev-2375	224	78	one	one	NUM
inlawrev-2375	224	79	-	-	PUNCT
inlawrev-2375	224	80	year	year	NOUN
inlawrev-2375	224	81	period	period	NOUN
inlawrev-2375	224	82	.	.	PUNCT
inlawrev-2375	225	1	unlike	unlike	ADP
inlawrev-2375	225	2	blair	blair	PROPN
inlawrev-2375	225	3	,	,	PUNCT
inlawrev-2375	225	4	harrison	harrison	PROPN
inlawrev-2375	225	5	did	do	AUX
inlawrev-2375	225	6	not	not	PART
inlawrev-2375	225	7	involve	involve	VERB
inlawrev-2375	225	8	a	a	DET
inlawrev-2375	225	9	complete	complete	ADJ
inlawrev-2375	225	10	transfer	transfer	NOUN
inlawrev-2375	225	11	of	of	ADP
inlawrev-2375	225	12	a	a	DET
inlawrev-2375	225	13	specified	specified	ADJ
inlawrev-2375	225	14	interest	interest	NOUN
inlawrev-2375	225	15	.	.	PUNCT
inlawrev-2375	226	1	in	in	ADP
inlawrev-2375	226	2	holding	hold	VERB
inlawrev-2375	226	3	the	the	DET
inlawrev-2375	226	4	transfer	transfer	NOUN
inlawrev-2375	226	5	ineffective	ineffective	ADJ
inlawrev-2375	226	6	for	for	ADP
inlawrev-2375	226	7	tax	tax	NOUN
inlawrev-2375	226	8	purposes	purpose	NOUN
inlawrev-2375	226	9	,	,	PUNCT
inlawrev-2375	226	10	the	the	DET
inlawrev-2375	226	11	harrison	harrison	PROPN
inlawrev-2375	226	12	court	court	PROPN
inlawrev-2375	226	13	stated	state	VERB
inlawrev-2375	226	14	:	:	PUNCT
inlawrev-2375	226	15	we	we	PRON
inlawrev-2375	226	16	think	think	VERB
inlawrev-2375	226	17	that	that	SCONJ
inlawrev-2375	226	18	the	the	DET
inlawrev-2375	226	19	gift	gift	NOUN
inlawrev-2375	226	20	by	by	ADP
inlawrev-2375	226	21	a	a	DET
inlawrev-2375	226	22	beneficiary	beneficiary	NOUN
inlawrev-2375	226	23	of	of	ADP
inlawrev-2375	226	24	a	a	DET
inlawrev-2375	226	25	trust	trust	NOUN
inlawrev-2375	226	26	of	of	ADP
inlawrev-2375	226	27	some	some	DET
inlawrev-2375	226	28	part	part	NOUN
inlawrev-2375	226	29	of	of	ADP
inlawrev-2375	226	30	the	the	DET
inlawrev-2375	226	31	income	income	NOUN
inlawrev-2375	226	32	derived	derive	VERB
inlawrev-2375	226	33	from	from	ADP
inlawrev-2375	226	34	the	the	DET
inlawrev-2375	226	35	trust	trust	NOUN
inlawrev-2375	226	36	property	property	NOUN
inlawrev-2375	226	37	for	for	ADP
inlawrev-2375	226	38	the	the	DET
inlawrev-2375	226	39	period	period	NOUN
inlawrev-2375	226	40	of	of	ADP
inlawrev-2375	226	41	a	a	DET
inlawrev-2375	226	42	day	day	NOUN
inlawrev-2375	226	43	,	,	PUNCT
inlawrev-2375	226	44	a	a	DET
inlawrev-2375	226	45	month	month	NOUN
inlawrev-2375	226	46	or	or	CCONJ
inlawrev-2375	226	47	a	a	DET
inlawrev-2375	226	48	year	year	NOUN
inlawrev-2375	226	49	involves	involve	VERB
inlawrev-2375	226	50	no	no	DET
inlawrev-2375	226	51	such	such	ADJ
inlawrev-2375	226	52	substantial	substantial	ADJ
inlawrev-2375	226	53	disposition	disposition	NOUN
inlawrev-2375	226	54	of	of	ADP
inlawrev-2375	226	55	the	the	DET
inlawrev-2375	226	56	trust	trust	NOUN
inlawrev-2375	226	57	property	property	NOUN
inlawrev-2375	226	58	as	as	SCONJ
inlawrev-2375	226	59	to	to	PART
inlawrev-2375	226	60	camouflage	camouflage	VERB
inlawrev-2375	226	61	the	the	DET
inlawrev-2375	226	62	reality	reality	NOUN
inlawrev-2375	226	63	that	that	SCONJ
inlawrev-2375	226	64	he	he	PRON
inlawrev-2375	226	65	is	be	AUX
inlawrev-2375	226	66	enjoying	enjoy	VERB
inlawrev-2375	226	67	the	the	DET
inlawrev-2375	226	68	benefit	benefit	NOUN
inlawrev-2375	226	69	of	of	ADP
inlawrev-2375	226	70	the	the	DET
inlawrev-2375	226	71	income	income	NOUN
inlawrev-2375	226	72	from	from	ADP
inlawrev-2375	226	73	the	the	DET
inlawrev-2375	226	74	trust	trust	NOUN
inlawrev-2375	226	75	of	of	ADP
inlawrev-2375	226	76	which	which	PRON
inlawrev-2375	226	77	he	he	PRON
inlawrev-2375	226	78	continues	continue	VERB
inlawrev-2375	226	79	to	to	PART
inlawrev-2375	226	80	be	be	AUX
inlawrev-2375	226	81	the	the	DET
inlawrev-2375	226	82	beneficiary	beneficiary	NOUN
inlawrev-2375	226	83	.	.	PUNCT
inlawrev-2375	226	84	.	.	PUNCT
inlawrev-2375	226	85	.	.	PUNCT
inlawrev-2375	226	86	.	.	PUNCT
inlawrev-2375	227	1	even	even	ADV
inlawrev-2375	227	2	though	though	SCONJ
inlawrev-2375	227	3	the	the	DET
inlawrev-2375	227	4	gift	gift	NOUN
inlawrev-2375	227	5	of	of	ADP
inlawrev-2375	227	6	income	income	NOUN
inlawrev-2375	227	7	be	be	AUX
inlawrev-2375	227	8	in	in	ADP
inlawrev-2375	227	9	form	form	NOUN
inlawrev-2375	227	10	accomplished	accomplish	VERB
inlawrev-2375	227	11	by	by	ADP
inlawrev-2375	227	12	the	the	DET
inlawrev-2375	227	13	temporary	temporary	ADJ
inlawrev-2375	227	14	disposition	disposition	NOUN
inlawrev-2375	227	15	of	of	ADP
inlawrev-2375	227	16	the	the	DET
inlawrev-2375	227	17	donor	donor	NOUN
inlawrev-2375	227	18	's	's	PART
inlawrev-2375	227	19	property	property	NOUN
inlawrev-2375	227	20	which	which	PRON
inlawrev-2375	227	21	produces	produce	VERB
inlawrev-2375	227	22	the	the	DET
inlawrev-2375	227	23	income	income	NOUN
inlawrev-2375	227	24	,	,	PUNCT
inlawrev-2375	227	25	the	the	DET
inlawrev-2375	227	26	donor	donor	NOUN
inlawrev-2375	227	27	retaining	retain	VERB
inlawrev-2375	227	28	every	every	DET
inlawrev-2375	227	29	other	other	ADJ
inlawrev-2375	227	30	substantial	substantial	ADJ
inlawrev-2375	227	31	interest	interest	NOUN
inlawrev-2375	227	32	in	in	ADP
inlawrev-2375	227	33	it	it	PRON
inlawrev-2375	227	34	,	,	PUNCT
inlawrev-2375	227	35	we	we	PRON
inlawrev-2375	227	36	have	have	AUX
inlawrev-2375	227	37	not	not	PART
inlawrev-2375	227	38	allowed	allow	VERB
inlawrev-2375	227	39	the	the	DET
inlawrev-2375	227	40	form	form	NOUN
inlawrev-2375	227	41	to	to	PART
inlawrev-2375	227	42	obscure	obscure	VERB
inlawrev-2375	227	43	the	the	DET
inlawrev-2375	227	44	reality	reality	NOUN
inlawrev-2375	227	45	.	.	PUNCT
inlawrev-2375	228	1	'*^	'*^	NOUN
inlawrev-2375	229	1	"	"	PUNCT
inlawrev-2375	229	2	300	300	NUM
inlawrev-2375	229	3	u.s	u.s	PROPN
inlawrev-2375	229	4	.	.	PROPN
inlawrev-2375	229	5	5	5	NUM
inlawrev-2375	229	6	(	(	PUNCT
inlawrev-2375	229	7	1937	1937	NUM
inlawrev-2375	229	8	)	)	PUNCT
inlawrev-2375	229	9	.	.	PUNCT
inlawrev-2375	230	1	«	«	PUNCT
inlawrev-2375	230	2	/d	/d	PUNCT
inlawrev-2375	230	3	.	.	PUNCT
inlawrev-2375	231	1	at	at	ADP
inlawrev-2375	231	2	13	13	NUM
inlawrev-2375	231	3	.	.	PUNCT
inlawrev-2375	232	1	"	"	PUNCT
inlawrev-2375	232	2	/d	/d	PUNCT
inlawrev-2375	232	3	.	.	PUNCT
inlawrev-2375	233	1	at	at	ADP
inlawrev-2375	233	2	14	14	NUM
inlawrev-2375	233	3	.	.	PUNCT
inlawrev-2375	234	1	"	"	PUNCT
inlawrev-2375	234	2	312	312	NUM
inlawrev-2375	234	3	u.s	u.s	PROPN
inlawrev-2375	234	4	.	.	PROPN
inlawrev-2375	234	5	579	579	NUM
inlawrev-2375	234	6	(	(	PUNCT
inlawrev-2375	234	7	1941	1941	NUM
inlawrev-2375	234	8	)	)	PUNCT
inlawrev-2375	234	9	.	.	PUNCT
inlawrev-2375	235	1	*	*	PUNCT
inlawrev-2375	235	2	'	'	PUNCT
inlawrev-2375	235	3	i	i	PRON
inlawrev-2375	235	4	d.	d.	PROPN
inlawrev-2375	235	5	at	at	ADP
inlawrev-2375	235	6	582	582	NUM
inlawrev-2375	235	7	-	-	SYM
inlawrev-2375	235	8	83	83	NUM
inlawrev-2375	235	9	.	.	PUNCT
inlawrev-2375	236	1	474	474	NUM
inlawrev-2375	236	2	indiana	indiana	PROPN
inlawrev-2375	236	3	la	la	PROPN
inlawrev-2375	236	4	w	w	PROPN
inlawrev-2375	236	5	review	review	PROPN
inlawrev-2375	236	6	[	[	X
inlawrev-2375	236	7	vol	vol	NOUN
inlawrev-2375	236	8	.	.	PUNCT
inlawrev-2375	237	1	13:463	13:463	NUM
inlawrev-2375	237	2	blair	blair	PROPN
inlawrev-2375	237	3	clarified	clarify	VERB
inlawrev-2375	237	4	that	that	SCONJ
inlawrev-2375	237	5	the	the	DET
inlawrev-2375	237	6	complete	complete	ADJ
inlawrev-2375	237	7	transfer	transfer	NOUN
inlawrev-2375	237	8	of	of	ADP
inlawrev-2375	237	9	a	a	DET
inlawrev-2375	237	10	life	life	NOUN
inlawrev-2375	237	11	estate	estate	NOUN
inlawrev-2375	237	12	would	would	AUX
inlawrev-2375	237	13	be	be	AUX
inlawrev-2375	237	14	recognized	recognize	VERB
inlawrev-2375	237	15	as	as	ADP
inlawrev-2375	237	16	a	a	DET
inlawrev-2375	237	17	transfer	transfer	NOUN
inlawrev-2375	237	18	of	of	ADP
inlawrev-2375	237	19	income	income	NOUN
inlawrev-2375	237	20	-	-	PUNCT
inlawrev-2375	237	21	producing	produce	VERB
inlawrev-2375	237	22	property	property	NOUN
inlawrev-2375	237	23	for	for	ADP
inlawrev-2375	237	24	tax	tax	NOUN
inlawrev-2375	237	25	purposes	purpose	NOUN
inlawrev-2375	237	26	.	.	PUNCT
inlawrev-2375	238	1	harrison	harrison	NOUN
inlawrev-2375	238	2	obscured	obscure	VERB
inlawrev-2375	238	3	the	the	DET
inlawrev-2375	238	4	issue	issue	NOUN
inlawrev-2375	238	5	by	by	ADP
inlawrev-2375	238	6	holding	hold	VERB
inlawrev-2375	238	7	that	that	SCONJ
inlawrev-2375	238	8	an	an	DET
inlawrev-2375	238	9	interest	interest	NOUN
inlawrev-2375	238	10	in	in	ADP
inlawrev-2375	238	11	a	a	DET
inlawrev-2375	238	12	life	life	NOUN
inlawrev-2375	238	13	estate	estate	NOUN
inlawrev-2375	238	14	limited	limit	VERB
inlawrev-2375	238	15	to	to	ADP
inlawrev-2375	238	16	one	one	NUM
inlawrev-2375	238	17	year	year	NOUN
inlawrev-2375	238	18	,	,	PUNCT
inlawrev-2375	238	19	which	which	PRON
inlawrev-2375	238	20	is	be	AUX
inlawrev-2375	238	21	a	a	DET
inlawrev-2375	238	22	thin	thin	ADJ
inlawrev-2375	238	23	horizontal	horizontal	ADJ
inlawrev-2375	238	24	slice	slice	NOUN
inlawrev-2375	238	25	of	of	ADP
inlawrev-2375	238	26	the	the	DET
inlawrev-2375	238	27	life	life	NOUN
inlawrev-2375	238	28	estate	estate	NOUN
inlawrev-2375	238	29	,	,	PUNCT
inlawrev-2375	238	30	would	would	AUX
inlawrev-2375	238	31	not	not	PART
inlawrev-2375	238	32	be	be	AUX
inlawrev-2375	238	33	recognized	recognize	VERB
inlawrev-2375	238	34	because	because	SCONJ
inlawrev-2375	238	35	the	the	DET
inlawrev-2375	238	36	taxpayer	taxpayer	NOUN
inlawrev-2375	238	37	did	do	AUX
inlawrev-2375	238	38	not	not	PART
inlawrev-2375	238	39	make	make	VERB
inlawrev-2375	238	40	a	a	DET
inlawrev-2375	238	41	"	"	PUNCT
inlawrev-2375	238	42	substantial	substantial	ADJ
inlawrev-2375	238	43	disposition	disposition	NOUN
inlawrev-2375	238	44	of	of	ADP
inlawrev-2375	238	45	the	the	DET
inlawrev-2375	238	46	trust	trust	NOUN
inlawrev-2375	238	47	property	property	NOUN
inlawrev-2375	238	48	.	.	PUNCT
inlawrev-2375	239	1	"	"	PUNCT
inlawrev-2375	239	2	*	*	PUNCT
inlawrev-2375	239	3	*	*	PUNCT
inlawrev-2375	239	4	what	what	PRON
inlawrev-2375	239	5	would	would	AUX
inlawrev-2375	239	6	qualify	qualify	VERB
inlawrev-2375	239	7	as	as	ADP
inlawrev-2375	239	8	a	a	DET
inlawrev-2375	239	9	substantial	substantial	ADJ
inlawrev-2375	239	10	disposition	disposition	NOUN
inlawrev-2375	239	11	was	be	AUX
inlawrev-2375	239	12	not	not	PART
inlawrev-2375	239	13	addressed	address	VERB
inlawrev-2375	239	14	by	by	ADP
inlawrev-2375	239	15	the	the	DET
inlawrev-2375	239	16	court	court	NOUN
inlawrev-2375	239	17	.	.	PUNCT
inlawrev-2375	240	1	in	in	ADP
inlawrev-2375	240	2	1955	1955	NUM
inlawrev-2375	240	3	the	the	DET
inlawrev-2375	240	4	irs	irs	PROPN
inlawrev-2375	240	5	ruled	rule	VERB
inlawrev-2375	240	6	that	that	SCONJ
inlawrev-2375	240	7	a	a	DET
inlawrev-2375	240	8	gratuitous	gratuitous	ADJ
inlawrev-2375	240	9	,	,	PUNCT
inlawrev-2375	240	10	irrevocable	irrevocable	ADJ
inlawrev-2375	240	11	assignment	assignment	NOUN
inlawrev-2375	240	12	of	of	ADP
inlawrev-2375	240	13	a	a	DET
inlawrev-2375	240	14	life	life	NOUN
inlawrev-2375	240	15	estate	estate	NOUN
inlawrev-2375	240	16	for	for	ADP
inlawrev-2375	240	17	a	a	DET
inlawrev-2375	240	18	period	period	NOUN
inlawrev-2375	240	19	of	of	ADP
inlawrev-2375	240	20	not	not	PART
inlawrev-2375	240	21	less	less	ADJ
inlawrev-2375	240	22	than	than	ADP
inlawrev-2375	240	23	ten	ten	NUM
inlawrev-2375	240	24	years	year	NOUN
inlawrev-2375	240	25	would	would	AUX
inlawrev-2375	240	26	be	be	AUX
inlawrev-2375	240	27	recognized	recognize	VERB
inlawrev-2375	240	28	for	for	ADP
inlawrev-2375	240	29	tax	tax	NOUN
inlawrev-2375	240	30	purposes	purpose	NOUN
inlawrev-2375	240	31	and	and	CCONJ
inlawrev-2375	240	32	the	the	DET
inlawrev-2375	240	33	income	income	NOUN
inlawrev-2375	240	34	would	would	AUX
inlawrev-2375	240	35	be	be	AUX
inlawrev-2375	240	36	taxable	taxable	ADJ
inlawrev-2375	240	37	to	to	ADP
inlawrev-2375	240	38	the	the	DET
inlawrev-2375	240	39	assignee.*^	assignee.*^	PROPN
inlawrev-2375	240	40	the	the	DET
inlawrev-2375	240	41	ruling	ruling	NOUN
inlawrev-2375	240	42	was	be	AUX
inlawrev-2375	240	43	a	a	DET
inlawrev-2375	240	44	pragmatic	pragmatic	ADJ
inlawrev-2375	240	45	one	one	NOUN
inlawrev-2375	240	46	in	in	ADP
inlawrev-2375	240	47	view	view	NOUN
inlawrev-2375	240	48	of	of	ADP
inlawrev-2375	240	49	the	the	DET
inlawrev-2375	240	50	fact	fact	NOUN
inlawrev-2375	240	51	that	that	SCONJ
inlawrev-2375	240	52	a	a	DET
inlawrev-2375	240	53	life	life	NOUN
inlawrev-2375	240	54	estate	estate	NOUN
inlawrev-2375	240	55	,	,	PUNCT
inlawrev-2375	240	56	transferable	transferable	ADJ
inlawrev-2375	240	57	in	in	ADP
inlawrev-2375	240	58	its	its	PRON
inlawrev-2375	240	59	entirety	entirety	NOUN
inlawrev-2375	240	60	under	under	ADP
inlawrev-2375	240	61	blair	blair	NOUN
inlawrev-2375	240	62	,	,	PUNCT
inlawrev-2375	240	63	could	could	AUX
inlawrev-2375	240	64	be	be	AUX
inlawrev-2375	240	65	effectively	effectively	ADV
inlawrev-2375	240	66	transferred	transfer	VERB
inlawrev-2375	240	67	by	by	ADP
inlawrev-2375	240	68	gift	gift	NOUN
inlawrev-2375	240	69	for	for	ADP
inlawrev-2375	240	70	a	a	DET
inlawrev-2375	240	71	ten	ten	NUM
inlawrev-2375	240	72	-	-	PUNCT
inlawrev-2375	240	73	year	year	NOUN
inlawrev-2375	240	74	period	period	NOUN
inlawrev-2375	240	75	under	under	ADP
inlawrev-2375	240	76	sections	section	NOUN
inlawrev-2375	240	77	671	671	NUM
inlawrev-2375	240	78	-	-	SYM
inlawrev-2375	240	79	677	677	NUM
inlawrev-2375	240	80	of	of	ADP
inlawrev-2375	240	81	the	the	DET
inlawrev-2375	240	82	irc	irc	NOUN
inlawrev-2375	240	83	.	.	PUNCT
inlawrev-2375	241	1	the	the	DET
inlawrev-2375	241	2	economic	economic	ADJ
inlawrev-2375	241	3	effect	effect	NOUN
inlawrev-2375	241	4	of	of	ADP
inlawrev-2375	241	5	transferring	transfer	VERB
inlawrev-2375	241	6	a	a	DET
inlawrev-2375	241	7	life	life	NOUN
inlawrev-2375	241	8	estate	estate	NOUN
inlawrev-2375	241	9	to	to	ADP
inlawrev-2375	241	10	a	a	DET
inlawrev-2375	241	11	ten	ten	NUM
inlawrev-2375	241	12	-	-	PUNCT
inlawrev-2375	241	13	year	year	NOUN
inlawrev-2375	241	14	trust	trust	NOUN
inlawrev-2375	241	15	with	with	ADP
inlawrev-2375	241	16	income	income	NOUN
inlawrev-2375	241	17	payable	payable	ADJ
inlawrev-2375	241	18	to	to	ADP
inlawrev-2375	241	19	a	a	DET
inlawrev-2375	241	20	donee	donee	NOUN
inlawrev-2375	241	21	-	-	PUNCT
inlawrev-2375	241	22	beneficiary	beneficiary	NOUN
inlawrev-2375	241	23	would	would	AUX
inlawrev-2375	241	24	be	be	AUX
inlawrev-2375	241	25	identical	identical	ADJ
inlawrev-2375	241	26	with	with	ADP
inlawrev-2375	241	27	a	a	DET
inlawrev-2375	241	28	direct	direct	ADJ
inlawrev-2375	241	29	transfer	transfer	NOUN
inlawrev-2375	241	30	to	to	ADP
inlawrev-2375	241	31	the	the	DET
inlawrev-2375	241	32	donee	donee	NOUN
inlawrev-2375	241	33	of	of	ADP
inlawrev-2375	241	34	a	a	DET
inlawrev-2375	241	35	ten	ten	NUM
inlawrev-2375	241	36	-	-	PUNCT
inlawrev-2375	241	37	year	year	NOUN
inlawrev-2375	241	38	interest	interest	NOUN
inlawrev-2375	241	39	in	in	ADP
inlawrev-2375	241	40	the	the	DET
inlawrev-2375	241	41	life	life	NOUN
inlawrev-2375	241	42	estate	estate	NOUN
inlawrev-2375	241	43	.	.	PUNCT
inlawrev-2375	242	1	thus	thus	ADV
inlawrev-2375	242	2	,	,	PUNCT
inlawrev-2375	242	3	the	the	DET
inlawrev-2375	242	4	irs	irs	PROPN
inlawrev-2375	242	5	position	position	NOUN
inlawrev-2375	242	6	is	be	AUX
inlawrev-2375	242	7	reasonable	reasonable	ADJ
inlawrev-2375	242	8	in	in	ADP
inlawrev-2375	242	9	view	view	NOUN
inlawrev-2375	242	10	of	of	ADP
inlawrev-2375	242	11	the	the	DET
inlawrev-2375	242	12	statutory	statutory	ADJ
inlawrev-2375	242	13	provisions	provision	NOUN
inlawrev-2375	242	14	.	.	PUNCT
inlawrev-2375	243	1	b.	b.	PROPN
inlawrev-2375	243	2	capital	capital	PROPN
inlawrev-2375	243	3	gain	gain	NOUN
inlawrev-2375	243	4	versus	versus	ADP
inlawrev-2375	243	5	ordinary	ordinary	ADJ
inlawrev-2375	243	6	income	income	NOUN
inlawrev-2375	243	7	in	in	ADP
inlawrev-2375	243	8	mcallister	mcallister	PROPN
inlawrev-2375	243	9	v.	v.	ADP
inlawrev-2375	243	10	commissioner,*^	commissioner,*^	VERB
inlawrev-2375	243	11	the	the	DET
inlawrev-2375	243	12	taxpayer	taxpayer	NOUN
inlawrev-2375	243	13	transferred	transfer	VERB
inlawrev-2375	243	14	her	her	PRON
inlawrev-2375	243	15	entire	entire	ADJ
inlawrev-2375	243	16	life	life	NOUN
inlawrev-2375	243	17	interest	interest	NOUN
inlawrev-2375	243	18	in	in	ADP
inlawrev-2375	243	19	a	a	DET
inlawrev-2375	243	20	trust	trust	NOUN
inlawrev-2375	243	21	to	to	ADP
inlawrev-2375	243	22	the	the	DET
inlawrev-2375	243	23	remainderman	remainderman	NOUN
inlawrev-2375	243	24	for	for	ADP
inlawrev-2375	243	25	$	$	SYM
inlawrev-2375	243	26	55,000	55,000	NUM
inlawrev-2375	243	27	.	.	PUNCT
inlawrev-2375	244	1	relying	rely	VERB
inlawrev-2375	244	2	on	on	ADP
inlawrev-2375	244	3	hort	hort	NOUN
inlawrev-2375	244	4	,	,	PUNCT
inlawrev-2375	244	5	the	the	DET
inlawrev-2375	244	6	commissioner	commissioner	NOUN
inlawrev-2375	244	7	argued	argue	VERB
inlawrev-2375	244	8	that	that	SCONJ
inlawrev-2375	244	9	the	the	DET
inlawrev-2375	244	10	$	$	SYM
inlawrev-2375	244	11	55,000	55,000	NUM
inlawrev-2375	244	12	was	be	AUX
inlawrev-2375	244	13	received	receive	VERB
inlawrev-2375	244	14	as	as	ADP
inlawrev-2375	244	15	consideration	consideration	NOUN
inlawrev-2375	244	16	for	for	ADP
inlawrev-2375	244	17	a	a	DET
inlawrev-2375	244	18	right	right	NOUN
inlawrev-2375	244	19	to	to	PART
inlawrev-2375	244	20	income	income	VERB
inlawrev-2375	244	21	which	which	PRON
inlawrev-2375	244	22	would	would	AUX
inlawrev-2375	244	23	have	have	AUX
inlawrev-2375	244	24	been	be	AUX
inlawrev-2375	244	25	taxed	tax	VERB
inlawrev-2375	244	26	at	at	ADP
inlawrev-2375	244	27	ordinary	ordinary	ADJ
inlawrev-2375	244	28	rates	rate	NOUN
inlawrev-2375	244	29	if	if	SCONJ
inlawrev-2375	244	30	distributed	distribute	VERB
inlawrev-2375	244	31	as	as	SCONJ
inlawrev-2375	244	32	earned	earn	VERB
inlawrev-2375	244	33	,	,	PUNCT
inlawrev-2375	244	34	and	and	CCONJ
inlawrev-2375	244	35	that	that	SCONJ
inlawrev-2375	244	36	the	the	DET
inlawrev-2375	244	37	$	$	SYM
inlawrev-2375	244	38	55,000	55,000	NUM
inlawrev-2375	244	39	should	should	AUX
inlawrev-2375	244	40	therefore	therefore	ADV
inlawrev-2375	244	41	be	be	AUX
inlawrev-2375	244	42	taxed	tax	VERB
inlawrev-2375	244	43	at	at	ADP
inlawrev-2375	244	44	ordinary	ordinary	ADJ
inlawrev-2375	244	45	rates	rate	NOUN
inlawrev-2375	244	46	under	under	ADP
inlawrev-2375	244	47	the	the	DET
inlawrev-2375	244	48	substitution	substitution	NOUN
inlawrev-2375	244	49	for	for	ADP
inlawrev-2375	244	50	income	income	NOUN
inlawrev-2375	244	51	doctrine	doctrine	NOUN
inlawrev-2375	244	52	.	.	PUNCT
inlawrev-2375	245	1	the	the	DET
inlawrev-2375	245	2	court	court	NOUN
inlawrev-2375	245	3	of	of	ADP
inlawrev-2375	245	4	appeals	appeal	NOUN
inlawrev-2375	245	5	for	for	ADP
inlawrev-2375	245	6	the	the	DET
inlawrev-2375	245	7	second	second	ADJ
inlawrev-2375	245	8	circuit	circuit	NOUN
inlawrev-2375	245	9	relied	rely	VERB
inlawrev-2375	245	10	upon	upon	SCONJ
inlawrev-2375	245	11	the	the	DET
inlawrev-2375	245	12	decision	decision	NOUN
inlawrev-2375	245	13	in	in	ADP
inlawrev-2375	245	14	blair	blair	PROPN
inlawrev-2375	245	15	that	that	SCONJ
inlawrev-2375	245	16	the	the	DET
inlawrev-2375	245	17	gratuitous	gratuitous	ADJ
inlawrev-2375	245	18	transfer	transfer	NOUN
inlawrev-2375	245	19	of	of	ADP
inlawrev-2375	245	20	an	an	DET
inlawrev-2375	245	21	income	income	NOUN
inlawrev-2375	245	22	interest	interest	NOUN
inlawrev-2375	245	23	in	in	ADP
inlawrev-2375	245	24	a	a	DET
inlawrev-2375	245	25	trust	trust	NOUN
inlawrev-2375	245	26	was	be	AUX
inlawrev-2375	245	27	the	the	DET
inlawrev-2375	245	28	assignment	assignment	NOUN
inlawrev-2375	245	29	of	of	ADP
inlawrev-2375	245	30	a	a	DET
inlawrev-2375	245	31	property	property	NOUN
inlawrev-2375	245	32	right	right	NOUN
inlawrev-2375	245	33	with	with	ADP
inlawrev-2375	245	34	subsequent	subsequent	ADJ
inlawrev-2375	245	35	income	income	NOUN
inlawrev-2375	245	36	,	,	PUNCT
inlawrev-2375	245	37	taxable	taxable	ADJ
inlawrev-2375	245	38	to	to	ADP
inlawrev-2375	245	39	the	the	DET
inlawrev-2375	245	40	donee	donee	NOUN
inlawrev-2375	245	41	,	,	PUNCT
inlawrev-2375	245	42	"	"	PUNCT
inlawrev-2375	245	43	and	and	CCONJ
inlawrev-2375	245	44	held	hold	VERB
inlawrev-2375	245	45	the	the	DET
inlawrev-2375	245	46	transaction	transaction	NOUN
inlawrev-2375	245	47	to	to	PART
inlawrev-2375	245	48	be	be	AUX
inlawrev-2375	245	49	a	a	DET
inlawrev-2375	245	50	disposition	disposition	NOUN
inlawrev-2375	245	51	of	of	ADP
inlawrev-2375	245	52	property	property	NOUN
inlawrev-2375	245	53	taxable	taxable	ADJ
inlawrev-2375	245	54	at	at	ADP
inlawrev-2375	245	55	capital	capital	NOUN
inlawrev-2375	245	56	gain	gain	NOUN
inlawrev-2375	245	57	rates.^	rates.^	NOUN
inlawrev-2375	245	58	"	"	PUNCT
inlawrev-2375	245	59	the	the	DET
inlawrev-2375	245	60	court	court	NOUN
inlawrev-2375	245	61	had	have	VERB
inlawrev-2375	245	62	some	some	DET
inlawrev-2375	245	63	difficulty	difficulty	NOUN
inlawrev-2375	245	64	in	in	ADP
inlawrev-2375	245	65	distinguishing	distinguish	VERB
inlawrev-2375	245	66	the	the	DET
inlawrev-2375	245	67	hort	hort	NOUN
inlawrev-2375	245	68	case	case	NOUN
inlawrev-2375	245	69	:	:	PUNCT
inlawrev-2375	245	70	here	here	ADV
inlawrev-2375	245	71	the	the	DET
inlawrev-2375	245	72	line	line	NOUN
inlawrev-2375	245	73	of	of	ADP
inlawrev-2375	245	74	demarcation	demarcation	NOUN
inlawrev-2375	245	75	between	between	ADP
inlawrev-2375	245	76	the	the	DET
inlawrev-2375	245	77	blair	blair	PROPN
inlawrev-2375	245	78	and	and	CCONJ
inlawrev-2375	245	79	hort	hort	NOUN
inlawrev-2375	245	80	principles	principle	NOUN
inlawrev-2375	245	81	is	be	AUX
inlawrev-2375	245	82	obviously	obviously	ADV
inlawrev-2375	245	83	one	one	NUM
inlawrev-2375	245	84	of	of	ADP
inlawrev-2375	245	85	some	some	DET
inlawrev-2375	245	86	difficulty	difficulty	NOUN
inlawrev-2375	245	87	to	to	PART
inlawrev-2375	245	88	define	define	VERB
inlawrev-2375	245	89	explicitly	explicitly	ADV
inlawrev-2375	245	90	or	or	CCONJ
inlawrev-2375	245	91	to	to	PART
inlawrev-2375	245	92	establish	establish	VERB
inlawrev-2375	245	93	in	in	ADP
inlawrev-2375	245	94	borderline	borderline	NOUN
inlawrev-2375	245	95	cases	case	NOUN
inlawrev-2375	245	96	.	.	PUNCT
inlawrev-2375	246	1	doubtless	doubtless	VERB
inlawrev-2375	246	2	all	all	PRON
inlawrev-2375	246	3	*	*	NOUN
inlawrev-2375	246	4	7d	7d	NUM
inlawrev-2375	246	5	.	.	PUNCT
inlawrev-2375	247	1	at	at	ADP
inlawrev-2375	247	2	582	582	NUM
inlawrev-2375	247	3	.	.	PUNCT
inlawrev-2375	248	1	*	*	PUNCT
inlawrev-2375	248	2	^rev	^rev	X
inlawrev-2375	248	3	.	.	PUNCT
inlawrev-2375	249	1	rul	rul	NOUN
inlawrev-2375	249	2	.	.	PUNCT
inlawrev-2375	250	1	55	55	NUM
inlawrev-2375	250	2	-	-	SYM
inlawrev-2375	250	3	38	38	NUM
inlawrev-2375	250	4	,	,	PUNCT
inlawrev-2375	250	5	1955	1955	NUM
inlawrev-2375	250	6	-	-	SYM
inlawrev-2375	250	7	1	1	NUM
inlawrev-2375	250	8	c.b	c.b	PROPN
inlawrev-2375	250	9	.	.	PROPN
inlawrev-2375	250	10	389	389	NUM
inlawrev-2375	250	11	.	.	PUNCT
inlawrev-2375	251	1	"	"	PUNCT
inlawrev-2375	251	2	157	157	NUM
inlawrev-2375	251	3	f.2d	f.2d	SYM
inlawrev-2375	251	4	235	235	NUM
inlawrev-2375	251	5	(	(	PUNCT
inlawrev-2375	251	6	2d	2d	NUM
inlawrev-2375	251	7	cir	cir	NOUN
inlawrev-2375	251	8	.	.	PUNCT
inlawrev-2375	251	9	1946	1946	NUM
inlawrev-2375	251	10	)	)	PUNCT
inlawrev-2375	251	11	.	.	PUNCT
inlawrev-2375	252	1	*	*	PUNCT
inlawrev-2375	252	2	vd	vd	NOUN
inlawrev-2375	252	3	.	.	PUNCT
inlawrev-2375	253	1	at	at	ADP
inlawrev-2375	253	2	236	236	NUM
inlawrev-2375	253	3	.	.	PUNCT
inlawrev-2375	254	1	"	"	PUNCT
inlawrev-2375	254	2	"	"	PUNCT
inlawrev-2375	254	3	i	i	PRON
inlawrev-2375	254	4	d.	d.	PROPN
inlawrev-2375	254	5	1980	1980	NUM
inlawrev-2375	254	6	]	]	PUNCT
inlawrev-2375	254	7	capital	capital	NOUN
inlawrev-2375	254	8	gain	gain	NOUN
inlawrev-2375	254	9	475	475	NUM
inlawrev-2375	254	10	would	would	AUX
inlawrev-2375	254	11	agree	agree	VERB
inlawrev-2375	254	12	that	that	SCONJ
inlawrev-2375	254	13	there	there	PRON
inlawrev-2375	254	14	is	be	VERB
inlawrev-2375	254	15	some	some	DET
inlawrev-2375	254	16	distinction	distinction	NOUN
inlawrev-2375	254	17	between	between	ADP
inlawrev-2375	254	18	selling	sell	VERB
inlawrev-2375	254	19	a	a	DET
inlawrev-2375	254	20	life	life	NOUN
inlawrev-2375	254	21	estate	estate	NOUN
inlawrev-2375	254	22	in	in	ADP
inlawrev-2375	254	23	property	property	NOUN
inlawrev-2375	254	24	and	and	CCONJ
inlawrev-2375	254	25	anticipating	anticipate	VERB
inlawrev-2375	254	26	income	income	NOUN
inlawrev-2375	254	27	for	for	ADP
inlawrev-2375	254	28	a	a	DET
inlawrev-2375	254	29	few	few	ADJ
inlawrev-2375	254	30	years	year	NOUN
inlawrev-2375	254	31	in	in	ADP
inlawrev-2375	254	32	advance	advance	NOUN
inlawrev-2375	254	33	.	.	PUNCT
inlawrev-2375	254	34	.	.	PUNCT
inlawrev-2375	254	35	.	.	PUNCT
inlawrev-2375	254	36	.	.	PUNCT
inlawrev-2375	255	1	the	the	DET
inlawrev-2375	255	2	distinction	distinction	NOUN
inlawrev-2375	255	3	seems	seem	VERB
inlawrev-2375	255	4	logically	logically	ADV
inlawrev-2375	255	5	and	and	CCONJ
inlawrev-2375	255	6	practically	practically	ADV
inlawrev-2375	255	7	to	to	PART
inlawrev-2375	255	8	turn	turn	VERB
inlawrev-2375	255	9	upon	upon	SCONJ
inlawrev-2375	255	10	anticipation	anticipation	NOUN
inlawrev-2375	255	11	of	of	ADP
inlawrev-2375	255	12	income	income	NOUN
inlawrev-2375	255	13	payments	payment	NOUN
inlawrev-2375	255	14	over	over	ADP
inlawrev-2375	255	15	a	a	DET
inlawrev-2375	255	16	reasonably	reasonably	ADV
inlawrev-2375	255	17	short	short	ADJ
inlawrev-2375	255	18	period	period	NOUN
inlawrev-2375	255	19	of	of	ADP
inlawrev-2375	255	20	time	time	NOUN
inlawrev-2375	255	21	and	and	CCONJ
inlawrev-2375	255	22	an	an	DET
inlawrev-2375	255	23	out	out	ADV
inlawrev-2375	255	24	-	-	PUNCT
inlawrev-2375	255	25	and	and	CCONJ
inlawrev-2375	255	26	-	-	PUNCT
inlawrev-2375	255	27	out	out	NOUN
inlawrev-2375	255	28	transfer	transfer	NOUN
inlawrev-2375	255	29	of	of	ADP
inlawrev-2375	255	30	a	a	DET
inlawrev-2375	255	31	substantial	substantial	ADJ
inlawrev-2375	255	32	and	and	CCONJ
inlawrev-2375	255	33	durable	durable	ADJ
inlawrev-2375	255	34	property	property	NOUN
inlawrev-2375	255	35	interest	interest	NOUN
inlawrev-2375	255	36	,	,	PUNCT
inlawrev-2375	255	37	such	such	ADJ
inlawrev-2375	255	38	as	as	ADP
inlawrev-2375	255	39	a	a	DET
inlawrev-2375	255	40	life	life	NOUN
inlawrev-2375	255	41	estate	estate	NOUN
inlawrev-2375	255	42	at	at	ADP
inlawrev-2375	255	43	least	least	ADJ
inlawrev-2375	255	44	is.^^	is.^^	NOUN
inlawrev-2375	255	45	although	although	SCONJ
inlawrev-2375	255	46	mcallister	mcallister	NOUN
inlawrev-2375	255	47	and	and	CCONJ
inlawrev-2375	255	48	hort	hort	PROPN
inlawrev-2375	255	49	both	both	PRON
inlawrev-2375	255	50	involved	involve	VERB
inlawrev-2375	255	51	a	a	DET
inlawrev-2375	255	52	gain	gain	NOUN
inlawrev-2375	255	53	on	on	ADP
inlawrev-2375	255	54	a	a	DET
inlawrev-2375	255	55	sale	sale	NOUN
inlawrev-2375	255	56	,	,	PUNCT
inlawrev-2375	255	57	the	the	DET
inlawrev-2375	255	58	mcallister	mcallister	PROPN
inlawrev-2375	255	59	court	court	PROPN
inlawrev-2375	255	60	distinguished	distinguish	VERB
inlawrev-2375	255	61	hort	hort	NOUN
inlawrev-2375	255	62	and	and	CCONJ
inlawrev-2375	255	63	relied	rely	VERB
inlawrev-2375	255	64	upon	upon	SCONJ
inlawrev-2375	255	65	blair	blair	PROPN
inlawrev-2375	255	66	which	which	PRON
inlawrev-2375	255	67	involved	involve	VERB
inlawrev-2375	255	68	a	a	DET
inlawrev-2375	255	69	gift	gift	NOUN
inlawrev-2375	255	70	.	.	PUNCT
inlawrev-2375	256	1	was	be	AUX
inlawrev-2375	256	2	it	it	PRON
inlawrev-2375	256	3	simply	simply	ADV
inlawrev-2375	256	4	that	that	SCONJ
inlawrev-2375	256	5	mcallister	mcallister	PROPN
inlawrev-2375	256	6	and	and	CCONJ
inlawrev-2375	256	7	blair	blair	PROPN
inlawrev-2375	256	8	each	each	PRON
inlawrev-2375	256	9	involved	involved	ADJ
inlawrev-2375	256	10	disposition	disposition	NOUN
inlawrev-2375	256	11	of	of	ADP
inlawrev-2375	256	12	a	a	DET
inlawrev-2375	256	13	substantial	substantial	ADJ
inlawrev-2375	256	14	and	and	CCONJ
inlawrev-2375	256	15	durable	durable	ADJ
inlawrev-2375	256	16	property	property	NOUN
inlawrev-2375	256	17	interest	interest	NOUN
inlawrev-2375	256	18	,	,	PUNCT
inlawrev-2375	256	19	whereas	whereas	SCONJ
inlawrev-2375	256	20	hort	hort	NOUN
inlawrev-2375	256	21	did	do	VERB
inlawrev-2375	256	22	not	not	PART
inlawrev-2375	256	23	?	?	PUNCT
inlawrev-2375	257	1	although	although	SCONJ
inlawrev-2375	257	2	the	the	DET
inlawrev-2375	257	3	court	court	NOUN
inlawrev-2375	257	4	's	's	PART
inlawrev-2375	257	5	language	language	NOUN
inlawrev-2375	257	6	supports	support	VERB
inlawrev-2375	257	7	this	this	DET
inlawrev-2375	257	8	conclusion	conclusion	NOUN
inlawrev-2375	257	9	,	,	PUNCT
inlawrev-2375	257	10	it	it	PRON
inlawrev-2375	257	11	provides	provide	VERB
inlawrev-2375	257	12	no	no	DET
inlawrev-2375	257	13	explanation	explanation	NOUN
inlawrev-2375	257	14	as	as	ADP
inlawrev-2375	257	15	to	to	ADP
inlawrev-2375	257	16	why	why	SCONJ
inlawrev-2375	257	17	the	the	DET
inlawrev-2375	257	18	fifteen	fifteen	NUM
inlawrev-2375	257	19	-	-	PUNCT
inlawrev-2375	257	20	year	year	NOUN
inlawrev-2375	257	21	leasehold	leasehold	NOUN
inlawrev-2375	257	22	in	in	ADP
inlawrev-2375	257	23	hort	hort	NOUN
inlawrev-2375	257	24	with	with	ADP
inlawrev-2375	257	25	nine	nine	NUM
inlawrev-2375	257	26	years	year	NOUN
inlawrev-2375	257	27	remaining	remain	VERB
inlawrev-2375	257	28	and	and	CCONJ
inlawrev-2375	257	29	annual	annual	ADJ
inlawrev-2375	257	30	rent	rent	NOUN
inlawrev-2375	257	31	of	of	ADP
inlawrev-2375	257	32	$	$	SYM
inlawrev-2375	257	33	25,000	25,000	NUM
inlawrev-2375	257	34	was	be	AUX
inlawrev-2375	257	35	not	not	PART
inlawrev-2375	257	36	a	a	DET
inlawrev-2375	257	37	substantial	substantial	ADJ
inlawrev-2375	257	38	and	and	CCONJ
inlawrev-2375	257	39	durable	durable	ADJ
inlawrev-2375	257	40	property	property	NOUN
inlawrev-2375	257	41	interest	interest	NOUN
inlawrev-2375	257	42	.	.	PUNCT
inlawrev-2375	258	1	the	the	DET
inlawrev-2375	258	2	court	court	NOUN
inlawrev-2375	258	3	probably	probably	ADV
inlawrev-2375	258	4	characterized	characterize	VERB
inlawrev-2375	258	5	the	the	DET
inlawrev-2375	258	6	life	life	NOUN
inlawrev-2375	258	7	estate	estate	NOUN
inlawrev-2375	258	8	in	in	ADP
inlawrev-2375	258	9	mcallister	mcallister	NOUN
inlawrev-2375	258	10	as	as	ADP
inlawrev-2375	258	11	a	a	DET
inlawrev-2375	258	12	property	property	NOUN
inlawrev-2375	258	13	interest	interest	NOUN
inlawrev-2375	258	14	because	because	SCONJ
inlawrev-2375	258	15	the	the	DET
inlawrev-2375	258	16	taxpayer	taxpayer	NOUN
inlawrev-2375	258	17	had	have	AUX
inlawrev-2375	258	18	assigned	assign	VERB
inlawrev-2375	258	19	his	his	PRON
inlawrev-2375	258	20	entire	entire	ADJ
inlawrev-2375	258	21	interest	interest	NOUN
inlawrev-2375	258	22	in	in	ADP
inlawrev-2375	258	23	the	the	DET
inlawrev-2375	258	24	property	property	NOUN
inlawrev-2375	258	25	,	,	PUNCT
inlawrev-2375	258	26	whereas	whereas	SCONJ
inlawrev-2375	258	27	in	in	ADP
inlawrev-2375	258	28	hort	hort	NOUN
inlawrev-2375	258	29	the	the	DET
inlawrev-2375	258	30	taxpayer	taxpayer	NOUN
inlawrev-2375	258	31	-	-	PUNCT
inlawrev-2375	258	32	lessor	lessor	NOUN
inlawrev-2375	258	33	merely	merely	ADV
inlawrev-2375	258	34	terminated	terminate	VERB
inlawrev-2375	258	35	a	a	DET
inlawrev-2375	258	36	lease	lease	NOUN
inlawrev-2375	258	37	and	and	CCONJ
inlawrev-2375	258	38	continued	continue	VERB
inlawrev-2375	258	39	to	to	PART
inlawrev-2375	258	40	hold	hold	VERB
inlawrev-2375	258	41	the	the	DET
inlawrev-2375	258	42	property	property	NOUN
inlawrev-2375	258	43	as	as	ADP
inlawrev-2375	258	44	a	a	DET
inlawrev-2375	258	45	fee	fee	NOUN
inlawrev-2375	258	46	owner	owner	NOUN
inlawrev-2375	258	47	.	.	PUNCT
inlawrev-2375	259	1	mcallister	mcallister	PROPN
inlawrev-2375	259	2	and	and	CCONJ
inlawrev-2375	259	3	hort	hort	PROPN
inlawrev-2375	259	4	can	can	AUX
inlawrev-2375	259	5	be	be	AUX
inlawrev-2375	259	6	reconciled	reconcile	VERB
inlawrev-2375	259	7	only	only	ADV
inlawrev-2375	259	8	if	if	SCONJ
inlawrev-2375	259	9	termination	termination	NOUN
inlawrev-2375	259	10	of	of	ADP
inlawrev-2375	259	11	interest	interest	NOUN
inlawrev-2375	259	12	rather	rather	ADV
inlawrev-2375	259	13	than	than	ADP
inlawrev-2375	259	14	durability	durability	NOUN
inlawrev-2375	259	15	is	be	AUX
inlawrev-2375	259	16	regarded	regard	VERB
inlawrev-2375	259	17	as	as	ADP
inlawrev-2375	259	18	the	the	DET
inlawrev-2375	259	19	appropriate	appropriate	ADJ
inlawrev-2375	259	20	test	test	NOUN
inlawrev-2375	259	21	for	for	ADP
inlawrev-2375	259	22	determining	determine	VERB
inlawrev-2375	259	23	the	the	DET
inlawrev-2375	259	24	property	property	NOUN
inlawrev-2375	259	25	versus	versus	ADP
inlawrev-2375	259	26	income	income	NOUN
inlawrev-2375	259	27	issue	issue	NOUN
inlawrev-2375	259	28	.	.	PUNCT
inlawrev-2375	260	1	admittedly	admittedly	ADV
inlawrev-2375	260	2	there	there	PRON
inlawrev-2375	260	3	is	be	VERB
inlawrev-2375	260	4	no	no	DET
inlawrev-2375	260	5	direct	direct	ADJ
inlawrev-2375	260	6	support	support	NOUN
inlawrev-2375	260	7	for	for	ADP
inlawrev-2375	260	8	the	the	DET
inlawrev-2375	260	9	termination	termination	NOUN
inlawrev-2375	260	10	of	of	ADP
inlawrev-2375	260	11	interest	interest	NOUN
inlawrev-2375	260	12	analysis	analysis	NOUN
inlawrev-2375	260	13	in	in	ADP
inlawrev-2375	260	14	the	the	DET
inlawrev-2375	260	15	mcallister	mcallister	NOUN
inlawrev-2375	260	16	case	case	NOUN
inlawrev-2375	260	17	.	.	PUNCT
inlawrev-2375	261	1	nevertheless	nevertheless	ADV
inlawrev-2375	261	2	,	,	PUNCT
inlawrev-2375	261	3	termination	termination	NOUN
inlawrev-2375	261	4	of	of	ADP
inlawrev-2375	261	5	the	the	DET
inlawrev-2375	261	6	transferor	transferor	NOUN
inlawrev-2375	261	7	's	's	PART
inlawrev-2375	261	8	interest	interest	NOUN
inlawrev-2375	261	9	was	be	AUX
inlawrev-2375	261	10	the	the	DET
inlawrev-2375	261	11	only	only	ADJ
inlawrev-2375	261	12	sound	sound	ADJ
inlawrev-2375	261	13	reason	reason	NOUN
inlawrev-2375	261	14	for	for	ADP
inlawrev-2375	261	15	the	the	DET
inlawrev-2375	261	16	supreme	supreme	PROPN
inlawrev-2375	261	17	court	court	PROPN
inlawrev-2375	261	18	's	's	PART
inlawrev-2375	261	19	holding	holding	NOUN
inlawrev-2375	261	20	in	in	ADP
inlawrev-2375	261	21	blair	blair	PROPN
inlawrev-2375	261	22	that	that	SCONJ
inlawrev-2375	261	23	property	property	NOUN
inlawrev-2375	261	24	rather	rather	ADV
inlawrev-2375	261	25	than	than	ADP
inlawrev-2375	261	26	income	income	NOUN
inlawrev-2375	261	27	was	be	AUX
inlawrev-2375	261	28	transferred	transfer	VERB
inlawrev-2375	261	29	.	.	PUNCT
inlawrev-2375	262	1	mcallister	mcallister	PROPN
inlawrev-2375	262	2	relied	rely	VERB
inlawrev-2375	262	3	upon	upon	SCONJ
inlawrev-2375	262	4	blair	blair	NOUN
inlawrev-2375	262	5	and	and	CCONJ
inlawrev-2375	262	6	thus	thus	ADV
inlawrev-2375	262	7	presumably	presumably	ADV
inlawrev-2375	262	8	upon	upon	SCONJ
inlawrev-2375	262	9	a	a	DET
inlawrev-2375	262	10	termination	termination	NOUN
inlawrev-2375	262	11	of	of	ADP
inlawrev-2375	262	12	interest	interest	NOUN
inlawrev-2375	262	13	theory	theory	NOUN
inlawrev-2375	262	14	.	.	PUNCT
inlawrev-2375	263	1	most	most	ADJ
inlawrev-2375	263	2	life	life	NOUN
inlawrev-2375	263	3	estates	estate	NOUN
inlawrev-2375	263	4	are	be	AUX
inlawrev-2375	263	5	acquired	acquire	VERB
inlawrev-2375	263	6	either	either	CCONJ
inlawrev-2375	263	7	by	by	ADP
inlawrev-2375	263	8	gift	gift	NOUN
inlawrev-2375	263	9	or	or	CCONJ
inlawrev-2375	263	10	bequest	bequest	NOUN
inlawrev-2375	263	11	.	.	PUNCT
inlawrev-2375	264	1	the	the	DET
inlawrev-2375	264	2	basis	basis	NOUN
inlawrev-2375	264	3	determined	determine	VERB
inlawrev-2375	264	4	under	under	ADP
inlawrev-2375	264	5	sections	section	NOUN
inlawrev-2375	264	6	1014	1014	NUM
inlawrev-2375	264	7	or	or	CCONJ
inlawrev-2375	264	8	1023	1023	NUM
inlawrev-2375	264	9	in	in	ADP
inlawrev-2375	264	10	the	the	DET
inlawrev-2375	264	11	case	case	NOUN
inlawrev-2375	264	12	of	of	ADP
inlawrev-2375	264	13	a	a	DET
inlawrev-2375	264	14	bequest	bequest	NOUN
inlawrev-2375	264	15	,	,	PUNCT
inlawrev-2375	264	16	or	or	CCONJ
inlawrev-2375	264	17	section	section	NOUN
inlawrev-2375	264	18	1015	1015	NUM
inlawrev-2375	264	19	in	in	ADP
inlawrev-2375	264	20	the	the	DET
inlawrev-2375	264	21	case	case	NOUN
inlawrev-2375	264	22	of	of	ADP
inlawrev-2375	264	23	a	a	DET
inlawrev-2375	264	24	gift	gift	NOUN
inlawrev-2375	264	25	,	,	PUNCT
inlawrev-2375	264	26	can	can	AUX
inlawrev-2375	264	27	not	not	PART
inlawrev-2375	264	28	be	be	AUX
inlawrev-2375	264	29	amortized.^^	amortized.^^	VERB
inlawrev-2375	264	30	at	at	ADP
inlawrev-2375	264	31	the	the	DET
inlawrev-2375	264	32	time	time	NOUN
inlawrev-2375	264	33	of	of	ADP
inlawrev-2375	264	34	the	the	DET
inlawrev-2375	264	35	mcallister	mcallister	NOUN
inlawrev-2375	264	36	decision	decision	NOUN
inlawrev-2375	264	37	,	,	PUNCT
inlawrev-2375	264	38	however	however	ADV
inlawrev-2375	264	39	,	,	PUNCT
inlawrev-2375	264	40	the	the	DET
inlawrev-2375	264	41	basis	basis	NOUN
inlawrev-2375	264	42	could	could	AUX
inlawrev-2375	264	43	be	be	AUX
inlawrev-2375	264	44	used	use	VERB
inlawrev-2375	264	45	to	to	PART
inlawrev-2375	264	46	reduce	reduce	VERB
inlawrev-2375	264	47	gain	gain	NOUN
inlawrev-2375	264	48	on	on	ADP
inlawrev-2375	264	49	a	a	DET
inlawrev-2375	264	50	sale	sale	NOUN
inlawrev-2375	264	51	,	,	PUNCT
inlawrev-2375	264	52	thus	thus	ADV
inlawrev-2375	264	53	providing	provide	VERB
inlawrev-2375	264	54	a	a	DET
inlawrev-2375	264	55	great	great	ADJ
inlawrev-2375	264	56	incentive	incentive	NOUN
inlawrev-2375	264	57	for	for	ADP
inlawrev-2375	264	58	sale	sale	NOUN
inlawrev-2375	264	59	.	.	PUNCT
inlawrev-2375	265	1	congress	congress	PROPN
inlawrev-2375	265	2	subsequently	subsequently	ADV
inlawrev-2375	265	3	modified	modify	VERB
inlawrev-2375	265	4	the	the	DET
inlawrev-2375	265	5	effect	effect	NOUN
inlawrev-2375	265	6	of	of	ADP
inlawrev-2375	265	7	mcallister	mcallister	NOUN
inlawrev-2375	265	8	with	with	ADP
inlawrev-2375	265	9	section	section	NOUN
inlawrev-2375	265	10	1001(e	1001(e	NUM
inlawrev-2375	265	11	)	)	PUNCT
inlawrev-2375	265	12	which	which	PRON
inlawrev-2375	265	13	provides	provide	VERB
inlawrev-2375	265	14	that	that	SCONJ
inlawrev-2375	265	15	upon	upon	SCONJ
inlawrev-2375	265	16	sale	sale	NOUN
inlawrev-2375	265	17	of	of	ADP
inlawrev-2375	265	18	a	a	DET
inlawrev-2375	265	19	life	life	NOUN
inlawrev-2375	265	20	estate	estate	NOUN
inlawrev-2375	265	21	any	any	DET
inlawrev-2375	265	22	basis	basis	NOUN
inlawrev-2375	265	23	determined	determine	VERB
inlawrev-2375	265	24	under	under	ADP
inlawrev-2375	265	25	sections	section	NOUN
inlawrev-2375	265	26	1014	1014	NUM
inlawrev-2375	265	27	,	,	PUNCT
inlawrev-2375	265	28	1023	1023	NUM
inlawrev-2375	265	29	,	,	PUNCT
inlawrev-2375	265	30	or	or	CCONJ
inlawrev-2375	265	31	1015	1015	NUM
inlawrev-2375	265	32	shall	shall	AUX
inlawrev-2375	265	33	be	be	AUX
inlawrev-2375	265	34	disregarded.^^	disregarded.^^	ADV
inlawrev-2375	266	1	thereafter	thereafter	ADV
inlawrev-2375	266	2	,	,	PUNCT
inlawrev-2375	266	3	the	the	DET
inlawrev-2375	266	4	irs	irs	PROPN
inlawrev-2375	266	5	announced	announce	VERB
inlawrev-2375	266	6	that	that	SCONJ
inlawrev-2375	266	7	it	it	PRON
inlawrev-2375	266	8	will	will	AUX
inlawrev-2375	266	9	follow	follow	VERB
inlawrev-2375	266	10	the	the	DET
inlawrev-2375	266	11	holding	holding	NOUN
inlawrev-2375	266	12	of	of	ADP
inlawrev-2375	266	13	"	"	PUNCT
inlawrev-2375	266	14	/d	/d	PUNCT
inlawrev-2375	266	15	.	.	PUNCT
inlawrev-2375	267	1	at	at	ADP
inlawrev-2375	267	2	235	235	NUM
inlawrev-2375	267	3	,	,	PUNCT
inlawrev-2375	267	4	237	237	NUM
inlawrev-2375	267	5	(	(	PUNCT
inlawrev-2375	267	6	emphasis	emphasis	NOUN
inlawrev-2375	267	7	added	add	VERB
inlawrev-2375	267	8	)	)	PUNCT
inlawrev-2375	267	9	.	.	PUNCT
inlawrev-2375	268	1	"	"	PUNCT
inlawrev-2375	268	2	i.r.c	i.r.c	NOUN
inlawrev-2375	268	3	.	.	PUNCT
inlawrev-2375	269	1	§	§	PROPN
inlawrev-2375	269	2	273	273	NUM
inlawrev-2375	269	3	.	.	PUNCT
inlawrev-2375	269	4	'	'	PUNCT
inlawrev-2375	269	5	nn	nn	NUM
inlawrev-2375	269	6	1976	1976	NUM
inlawrev-2375	269	7	when	when	SCONJ
inlawrev-2375	269	8	§	§	PROPN
inlawrev-2375	269	9	1023	1023	NUM
inlawrev-2375	269	10	was	be	AUX
inlawrev-2375	269	11	adopted	adopt	VERB
inlawrev-2375	269	12	,	,	PUNCT
inlawrev-2375	269	13	tax	tax	NOUN
inlawrev-2375	269	14	reform	reform	NOUN
inlawrev-2375	269	15	act	act	NOUN
inlawrev-2375	269	16	of	of	ADP
inlawrev-2375	269	17	1976	1976	NUM
inlawrev-2375	269	18	,	,	PUNCT
inlawrev-2375	269	19	pub	pub	NOUN
inlawrev-2375	269	20	.	.	PUNCT
inlawrev-2375	270	1	l.	l.	PROPN
inlawrev-2375	270	2	no	no	INTJ
inlawrev-2375	270	3	.	.	PROPN
inlawrev-2375	271	1	94	94	NUM
inlawrev-2375	271	2	-	-	SYM
inlawrev-2375	271	3	455	455	NUM
inlawrev-2375	271	4	,	,	PUNCT
inlawrev-2375	271	5	90	90	NUM
inlawrev-2375	271	6	stat	stat	NOUN
inlawrev-2375	271	7	.	.	PUNCT
inlawrev-2375	272	1	182	182	NUM
inlawrev-2375	272	2	-	-	SYM
inlawrev-2375	272	3	77	77	NUM
inlawrev-2375	272	4	,	,	PUNCT
inlawrev-2375	272	5	§	§	PROPN
inlawrev-2375	272	6	1001(e	1001(e	NUM
inlawrev-2375	272	7	)	)	PUNCT
inlawrev-2375	272	8	was	be	AUX
inlawrev-2375	272	9	not	not	PART
inlawrev-2375	272	10	amended	amend	VERB
inlawrev-2375	272	11	to	to	PART
inlawrev-2375	272	12	apply	apply	VERB
inlawrev-2375	272	13	to	to	ADP
inlawrev-2375	272	14	bases	basis	NOUN
inlawrev-2375	272	15	determined	determine	VERB
inlawrev-2375	272	16	under	under	ADP
inlawrev-2375	272	17	§	§	PROPN
inlawrev-2375	272	18	1023	1023	NUM
inlawrev-2375	272	19	.	.	PUNCT
inlawrev-2375	273	1	however	however	ADV
inlawrev-2375	273	2	,	,	PUNCT
inlawrev-2375	273	3	§	§	PROPN
inlawrev-2375	273	4	1001(e	1001(e	NUM
inlawrev-2375	273	5	)	)	PUNCT
inlawrev-2375	273	6	was	be	AUX
inlawrev-2375	273	7	so	so	ADV
inlawrev-2375	273	8	amended	amend	VERB
inlawrev-2375	273	9	in	in	ADP
inlawrev-2375	273	10	1978	1978	NUM
inlawrev-2375	273	11	.	.	PUNCT
inlawrev-2375	274	1	revenue	revenue	NOUN
inlawrev-2375	274	2	act	act	NOUN
inlawrev-2375	274	3	of	of	ADP
inlawrev-2375	274	4	1978	1978	NUM
inlawrev-2375	274	5	,	,	PUNCT
inlawrev-2375	274	6	pub	pub	NOUN
inlawrev-2375	274	7	.	.	PUNCT
inlawrev-2375	275	1	l.	l.	PROPN
inlawrev-2375	275	2	no	no	INTJ
inlawrev-2375	275	3	.	.	PROPN
inlawrev-2375	276	1	95	95	NUM
inlawrev-2375	276	2	-	-	SYM
inlawrev-2375	276	3	600	600	NUM
inlawrev-2375	276	4	,	,	PUNCT
inlawrev-2375	276	5	92	92	NUM
inlawrev-2375	276	6	stat	stat	NOUN
inlawrev-2375	276	7	.	.	PUNCT
inlawrev-2375	277	1	2928	2928	NUM
inlawrev-2375	277	2	.	.	PUNCT
inlawrev-2375	278	1	476	476	NUM
inlawrev-2375	278	2	indiana	indiana	PROPN
inlawrev-2375	278	3	law	law	PROPN
inlawrev-2375	278	4	review	review	NOUN
inlawrev-2375	278	5	[	[	X
inlawrev-2375	278	6	vol	vol	NOUN
inlawrev-2375	278	7	.	.	PUNCT
inlawrev-2375	278	8	13:463	13:463	NUM
inlawrev-2375	278	9	mcallister	mcallister	NOUN
inlawrev-2375	278	10	with	with	ADP
inlawrev-2375	278	11	respect	respect	NOUN
inlawrev-2375	278	12	to	to	ADP
inlawrev-2375	278	13	a	a	DET
inlawrev-2375	278	14	sale	sale	NOUN
inlawrev-2375	278	15	by	by	ADP
inlawrev-2375	278	16	a	a	DET
inlawrev-2375	278	17	life	life	NOUN
inlawrev-2375	278	18	beneficiary	beneficiary	NOUN
inlawrev-2375	278	19	of	of	ADP
inlawrev-2375	278	20	his	his	PRON
inlawrev-2375	278	21	entire	entire	ADJ
inlawrev-2375	278	22	interest.^^	interest.^^	NUM
inlawrev-2375	278	23	iv	iv	NOUN
inlawrev-2375	278	24	.	.	PUNCT
inlawrev-2375	278	25	oil	oil	NOUN
inlawrev-2375	278	26	,	,	PUNCT
inlawrev-2375	278	27	gas	gas	NOUN
inlawrev-2375	278	28	,	,	PUNCT
inlawrev-2375	278	29	and	and	CCONJ
inlawrev-2375	278	30	mineral	mineral	NOUN
inlawrev-2375	278	31	interests	interest	NOUN
inlawrev-2375	278	32	a.	a.	NOUN
inlawrev-2375	278	33	capital	capital	NOUN
inlawrev-2375	278	34	gain	gain	NOUN
inlawrev-2375	278	35	versus	versus	ADP
inlawrev-2375	278	36	ordinary	ordinary	ADJ
inlawrev-2375	278	37	income	income	NOUN
inlawrev-2375	278	38	under	under	ADP
inlawrev-2375	278	39	the	the	DET
inlawrev-2375	278	40	rule	rule	NOUN
inlawrev-2375	278	41	of	of	ADP
inlawrev-2375	278	42	hort	hort	NOUN
inlawrev-2375	278	43	,	,	PUNCT
inlawrev-2375	278	44	one	one	NUM
inlawrev-2375	278	45	who	who	PRON
inlawrev-2375	278	46	owns	own	VERB
inlawrev-2375	278	47	real	real	ADJ
inlawrev-2375	278	48	estate	estate	NOUN
inlawrev-2375	278	49	may	may	AUX
inlawrev-2375	278	50	not	not	PART
inlawrev-2375	278	51	sell	sell	VERB
inlawrev-2375	278	52	a	a	DET
inlawrev-2375	278	53	leasehold	leasehold	NOUN
inlawrev-2375	278	54	and	and	CCONJ
inlawrev-2375	278	55	retain	retain	VERB
inlawrev-2375	278	56	the	the	DET
inlawrev-2375	278	57	underlying	underlie	VERB
inlawrev-2375	278	58	property	property	NOUN
inlawrev-2375	278	59	for	for	ADP
inlawrev-2375	278	60	purposes	purpose	NOUN
inlawrev-2375	278	61	of	of	ADP
inlawrev-2375	278	62	the	the	DET
inlawrev-2375	278	63	capital	capital	NOUN
inlawrev-2375	278	64	gain	gain	NOUN
inlawrev-2375	278	65	provisions	provision	NOUN
inlawrev-2375	278	66	.	.	PUNCT
inlawrev-2375	279	1	the	the	DET
inlawrev-2375	279	2	proceeds	proceed	NOUN
inlawrev-2375	279	3	of	of	ADP
inlawrev-2375	279	4	such	such	DET
inlawrev-2375	279	5	a	a	DET
inlawrev-2375	279	6	"	"	PUNCT
inlawrev-2375	279	7	sale	sale	NOUN
inlawrev-2375	279	8	"	"	PUNCT
inlawrev-2375	279	9	are	be	AUX
inlawrev-2375	279	10	taxed	tax	VERB
inlawrev-2375	279	11	as	as	ADP
inlawrev-2375	279	12	rental	rental	ADJ
inlawrev-2375	279	13	income	income	NOUN
inlawrev-2375	279	14	.	.	PUNCT
inlawrev-2375	280	1	if	if	SCONJ
inlawrev-2375	280	2	one	one	PRON
inlawrev-2375	280	3	owns	own	VERB
inlawrev-2375	280	4	real	real	ADJ
inlawrev-2375	280	5	estate	estate	NOUN
inlawrev-2375	280	6	upon	upon	SCONJ
inlawrev-2375	280	7	which	which	PRON
inlawrev-2375	280	8	a	a	DET
inlawrev-2375	280	9	natural	natural	ADJ
inlawrev-2375	280	10	deposit	deposit	NOUN
inlawrev-2375	280	11	exists	exist	VERB
inlawrev-2375	280	12	,	,	PUNCT
inlawrev-2375	280	13	however	however	ADV
inlawrev-2375	280	14	,	,	PUNCT
inlawrev-2375	280	15	he	he	PRON
inlawrev-2375	280	16	is	be	AUX
inlawrev-2375	280	17	regarded	regard	VERB
inlawrev-2375	280	18	as	as	ADP
inlawrev-2375	280	19	holding	hold	VERB
inlawrev-2375	280	20	two	two	NUM
inlawrev-2375	280	21	separate	separate	ADJ
inlawrev-2375	280	22	assets	asset	NOUN
inlawrev-2375	280	23	:	:	PUNCT
inlawrev-2375	280	24	the	the	DET
inlawrev-2375	280	25	real	real	ADJ
inlawrev-2375	280	26	estate	estate	NOUN
inlawrev-2375	280	27	and	and	CCONJ
inlawrev-2375	280	28	the	the	DET
inlawrev-2375	280	29	deposit	deposit	NOUN
inlawrev-2375	280	30	.	.	PUNCT
inlawrev-2375	281	1	the	the	DET
inlawrev-2375	281	2	deposit	deposit	NOUN
inlawrev-2375	281	3	may	may	AUX
inlawrev-2375	281	4	be	be	AUX
inlawrev-2375	281	5	sold	sell	VERB
inlawrev-2375	281	6	in	in	ADP
inlawrev-2375	281	7	place	place	NOUN
inlawrev-2375	281	8	for	for	ADP
inlawrev-2375	281	9	a	a	DET
inlawrev-2375	281	10	fixed	fix	VERB
inlawrev-2375	281	11	consideration	consideration	NOUN
inlawrev-2375	281	12	and	and	CCONJ
inlawrev-2375	281	13	the	the	DET
inlawrev-2375	281	14	gain	gain	NOUN
inlawrev-2375	281	15	taxed	tax	VERB
inlawrev-2375	281	16	at	at	ADP
inlawrev-2375	281	17	capital	capital	NOUN
inlawrev-2375	281	18	rates.^^	rates.^^	NOUN
inlawrev-2375	281	19	the	the	DET
inlawrev-2375	281	20	seller	seller	NOUN
inlawrev-2375	281	21	,	,	PUNCT
inlawrev-2375	281	22	having	having	AUX
inlawrev-2375	281	23	sold	sell	VERB
inlawrev-2375	281	24	the	the	DET
inlawrev-2375	281	25	depletable	depletable	ADJ
inlawrev-2375	281	26	asset	asset	NOUN
inlawrev-2375	281	27	,	,	PUNCT
inlawrev-2375	281	28	will	will	AUX
inlawrev-2375	281	29	not	not	PART
inlawrev-2375	281	30	be	be	AUX
inlawrev-2375	281	31	entitled	entitle	VERB
inlawrev-2375	281	32	to	to	ADP
inlawrev-2375	281	33	deductions	deduction	NOUN
inlawrev-2375	281	34	allowed	allow	VERB
inlawrev-2375	281	35	for	for	ADP
inlawrev-2375	281	36	depletion.^^	depletion.^^	NOUN
inlawrev-2375	281	37	no	no	DET
inlawrev-2375	281	38	substitution	substitution	NOUN
inlawrev-2375	281	39	for	for	ADP
inlawrev-2375	281	40	income	income	NOUN
inlawrev-2375	281	41	issue	issue	NOUN
inlawrev-2375	281	42	will	will	AUX
inlawrev-2375	281	43	arise	arise	VERB
inlawrev-2375	281	44	by	by	ADP
inlawrev-2375	281	45	virtue	virtue	NOUN
inlawrev-2375	281	46	of	of	ADP
inlawrev-2375	281	47	the	the	DET
inlawrev-2375	281	48	seller	seller	NOUN
inlawrev-2375	281	49	's	's	PART
inlawrev-2375	281	50	retention	retention	NOUN
inlawrev-2375	281	51	of	of	ADP
inlawrev-2375	281	52	the	the	DET
inlawrev-2375	281	53	underlying	underlie	VERB
inlawrev-2375	281	54	real	real	ADJ
inlawrev-2375	281	55	estate	estate	NOUN
inlawrev-2375	281	56	.	.	PUNCT
inlawrev-2375	282	1	on	on	ADP
inlawrev-2375	282	2	the	the	DET
inlawrev-2375	282	3	other	other	ADJ
inlawrev-2375	282	4	hand	hand	NOUN
inlawrev-2375	282	5	,	,	PUNCT
inlawrev-2375	282	6	if	if	SCONJ
inlawrev-2375	282	7	the	the	DET
inlawrev-2375	282	8	owner	owner	NOUN
inlawrev-2375	282	9	engages	engage	VERB
inlawrev-2375	282	10	in	in	ADP
inlawrev-2375	282	11	the	the	DET
inlawrev-2375	282	12	busines	busine	NOUN
inlawrev-2375	282	13	of	of	ADP
inlawrev-2375	282	14	exploiting	exploit	VERB
inlawrev-2375	282	15	the	the	DET
inlawrev-2375	282	16	deposit	deposit	NOUN
inlawrev-2375	282	17	he	he	PRON
inlawrev-2375	282	18	will	will	AUX
inlawrev-2375	282	19	qualify	qualify	VERB
inlawrev-2375	282	20	for	for	ADP
inlawrev-2375	282	21	the	the	DET
inlawrev-2375	282	22	depletion	depletion	NOUN
inlawrev-2375	282	23	allowance	allowance	NOUN
inlawrev-2375	282	24	,	,	PUNCT
inlawrev-2375	282	25	but	but	CCONJ
inlawrev-2375	282	26	resulting	result	VERB
inlawrev-2375	282	27	income	income	NOUN
inlawrev-2375	282	28	will	will	AUX
inlawrev-2375	282	29	be	be	AUX
inlawrev-2375	282	30	taxed	tax	VERB
inlawrev-2375	282	31	at	at	ADP
inlawrev-2375	282	32	ordinary	ordinary	ADJ
inlawrev-2375	282	33	rates	rate	NOUN
inlawrev-2375	282	34	because	because	SCONJ
inlawrev-2375	282	35	no	no	DET
inlawrev-2375	282	36	sale	sale	NOUN
inlawrev-2375	282	37	or	or	CCONJ
inlawrev-2375	282	38	exchange	exchange	NOUN
inlawrev-2375	282	39	is	be	AUX
inlawrev-2375	282	40	involved	involve	VERB
inlawrev-2375	282	41	.	.	PUNCT
inlawrev-2375	282	42	"	"	PUNCT
inlawrev-2375	283	1	he	he	PRON
inlawrev-2375	283	2	may	may	AUX
inlawrev-2375	283	3	also	also	ADV
inlawrev-2375	283	4	engage	engage	VERB
inlawrev-2375	283	5	in	in	ADP
inlawrev-2375	283	6	exploitation	exploitation	NOUN
inlawrev-2375	283	7	indirectly	indirectly	ADV
inlawrev-2375	283	8	by	by	ADP
inlawrev-2375	283	9	entering	enter	VERB
inlawrev-2375	283	10	into	into	ADP
inlawrev-2375	283	11	a	a	DET
inlawrev-2375	283	12	lease	lease	NOUN
inlawrev-2375	283	13	or	or	CCONJ
inlawrev-2375	283	14	contract	contract	NOUN
inlawrev-2375	283	15	whereby	whereby	SCONJ
inlawrev-2375	283	16	others	other	NOUN
inlawrev-2375	283	17	will	will	AUX
inlawrev-2375	283	18	carry	carry	VERB
inlawrev-2375	283	19	on	on	ADP
inlawrev-2375	283	20	exploitation	exploitation	NOUN
inlawrev-2375	283	21	activities	activity	NOUN
inlawrev-2375	283	22	.	.	PUNCT
inlawrev-2375	284	1	in	in	ADP
inlawrev-2375	284	2	the	the	DET
inlawrev-2375	284	3	latter	latter	ADJ
inlawrev-2375	284	4	case	case	NOUN
inlawrev-2375	284	5	,	,	PUNCT
inlawrev-2375	284	6	it	it	PRON
inlawrev-2375	284	7	may	may	AUX
inlawrev-2375	284	8	be	be	AUX
inlawrev-2375	284	9	unclear	unclear	ADJ
inlawrev-2375	284	10	whether	whether	SCONJ
inlawrev-2375	284	11	the	the	DET
inlawrev-2375	284	12	owner	owner	NOUN
inlawrev-2375	284	13	has	have	AUX
inlawrev-2375	284	14	sold	sell	VERB
inlawrev-2375	284	15	the	the	DET
inlawrev-2375	284	16	natural	natural	ADJ
inlawrev-2375	284	17	deposit	deposit	NOUN
inlawrev-2375	284	18	in	in	ADP
inlawrev-2375	284	19	place	place	NOUN
inlawrev-2375	284	20	with	with	ADP
inlawrev-2375	284	21	gain	gain	NOUN
inlawrev-2375	284	22	taxed	tax	VERB
inlawrev-2375	284	23	at	at	ADP
inlawrev-2375	284	24	capital	capital	NOUN
inlawrev-2375	284	25	rates,^^	rates,^^	NOUN
inlawrev-2375	284	26	or	or	CCONJ
inlawrev-2375	284	27	has	have	AUX
inlawrev-2375	284	28	arranged	arrange	VERB
inlawrev-2375	284	29	for	for	ADP
inlawrev-2375	284	30	exploitation	exploitation	NOUN
inlawrev-2375	284	31	of	of	ADP
inlawrev-2375	284	32	the	the	DET
inlawrev-2375	284	33	deposit	deposit	NOUN
inlawrev-2375	284	34	with	with	ADP
inlawrev-2375	284	35	income	income	NOUN
inlawrev-2375	284	36	subject	subject	ADJ
inlawrev-2375	284	37	to	to	ADP
inlawrev-2375	284	38	depletion	depletion	NOUN
inlawrev-2375	284	39	and	and	CCONJ
inlawrev-2375	284	40	taxed	tax	VERB
inlawrev-2375	284	41	at	at	ADP
inlawrev-2375	284	42	ordinary	ordinary	ADJ
inlawrev-2375	284	43	rates	rate	NOUN
inlawrev-2375	284	44	.	.	PUNCT
inlawrev-2375	285	1	the	the	DET
inlawrev-2375	285	2	touchstone	touchstone	NOUN
inlawrev-2375	285	3	which	which	PRON
inlawrev-2375	285	4	emerges	emerge	VERB
inlawrev-2375	285	5	from	from	ADP
inlawrev-2375	285	6	several	several	ADJ
inlawrev-2375	285	7	oil	oil	NOUN
inlawrev-2375	285	8	and	and	CCONJ
inlawrev-2375	285	9	gas	gas	NOUN
inlawrev-2375	285	10	cases	case	NOUN
inlawrev-2375	285	11	decided	decide	VERB
inlawrev-2375	285	12	by	by	ADP
inlawrev-2375	285	13	the	the	DET
inlawrev-2375	285	14	supreme	supreme	PROPN
inlawrev-2375	285	15	court	court	PROPN
inlawrev-2375	285	16	is	be	AUX
inlawrev-2375	285	17	whether	whether	SCONJ
inlawrev-2375	285	18	the	the	DET
inlawrev-2375	285	19	owner	owner	NOUN
inlawrev-2375	285	20	has	have	AUX
inlawrev-2375	285	21	retained	retain	VERB
inlawrev-2375	285	22	an	an	DET
inlawrev-2375	285	23	economic	economic	ADJ
inlawrev-2375	285	24	interest	interest	NOUN
inlawrev-2375	285	25	in	in	ADP
inlawrev-2375	285	26	the	the	DET
inlawrev-2375	285	27	deposit.^	deposit.^	NOUN
inlawrev-2375	285	28	®	®	NOUN
inlawrev-2375	285	29	if	if	SCONJ
inlawrev-2375	285	30	an	an	DET
inlawrev-2375	285	31	economic	economic	ADJ
inlawrev-2375	285	32	interest	interest	NOUN
inlawrev-2375	285	33	has	have	AUX
inlawrev-2375	285	34	been	be	AUX
inlawrev-2375	285	35	retained	retain	VERB
inlawrev-2375	285	36	,	,	PUNCT
inlawrev-2375	285	37	no	no	DET
inlawrev-2375	285	38	sale	sale	NOUN
inlawrev-2375	285	39	has	have	AUX
inlawrev-2375	285	40	occurred	occur	VERB
inlawrev-2375	285	41	and	and	CCONJ
inlawrev-2375	285	42	income	income	NOUN
inlawrev-2375	285	43	is	be	AUX
inlawrev-2375	285	44	taxed	tax	VERB
inlawrev-2375	285	45	at	at	ADP
inlawrev-2375	285	46	ordinary	ordinary	ADJ
inlawrev-2375	285	47	rates	rate	NOUN
inlawrev-2375	285	48	subject	subject	ADJ
inlawrev-2375	285	49	to	to	ADP
inlawrev-2375	285	50	depletion	depletion	NOUN
inlawrev-2375	285	51	.	.	PUNCT
inlawrev-2375	286	1	if	if	SCONJ
inlawrev-2375	286	2	no	no	DET
inlawrev-2375	286	3	economic	economic	ADJ
inlawrev-2375	286	4	interest	interest	NOUN
inlawrev-2375	286	5	has	have	AUX
inlawrev-2375	286	6	been	be	AUX
inlawrev-2375	286	7	retained	retain	VERB
inlawrev-2375	286	8	—	—	PUNCT
inlawrev-2375	286	9	the	the	DET
inlawrev-2375	286	10	deposit	deposit	NOUN
inlawrev-2375	286	11	has	have	AUX
inlawrev-2375	286	12	been	be	AUX
inlawrev-2375	286	13	sold	sell	VERB
inlawrev-2375	286	14	in	in	ADP
inlawrev-2375	286	15	place	place	NOUN
inlawrev-2375	286	16	,	,	PUNCT
inlawrev-2375	286	17	payments	payment	NOUN
inlawrev-2375	286	18	received	receive	VERB
inlawrev-2375	286	19	by	by	ADP
inlawrev-2375	286	20	the	the	DET
inlawrev-2375	286	21	seller	seller	NOUN
inlawrev-2375	286	22	may	may	AUX
inlawrev-2375	286	23	qualify	qualify	VERB
inlawrev-2375	286	24	for	for	ADP
inlawrev-2375	286	25	capital	capital	NOUN
inlawrev-2375	286	26	gain	gain	NOUN
inlawrev-2375	286	27	treatment	treatment	NOUN
inlawrev-2375	286	28	,	,	PUNCT
inlawrev-2375	286	29	but	but	CCONJ
inlawrev-2375	286	30	the	the	DET
inlawrev-2375	286	31	seller	seller	NOUN
inlawrev-2375	286	32	will	will	AUX
inlawrev-2375	286	33	not	not	PART
inlawrev-2375	286	34	be	be	AUX
inlawrev-2375	286	35	entitled	entitle	VERB
inlawrev-2375	286	36	to	to	ADP
inlawrev-2375	286	37	any	any	DET
inlawrev-2375	286	38	depletion	depletion	NOUN
inlawrev-2375	286	39	allowance	allowance	NOUN
inlawrev-2375	286	40	.	.	PUNCT
inlawrev-2375	287	1	most	most	ADJ
inlawrev-2375	287	2	of	of	ADP
inlawrev-2375	287	3	the	the	DET
inlawrev-2375	287	4	supreme	supreme	PROPN
inlawrev-2375	287	5	court	court	PROPN
inlawrev-2375	287	6	decisions	decision	NOUN
inlawrev-2375	287	7	involved	involve	VERB
inlawrev-2375	287	8	taxpayers	taxpayer	NOUN
inlawrev-2375	287	9	who	who	PRON
inlawrev-2375	287	10	had	have	VERB
inlawrev-2375	287	11	assigned	assign	VERB
inlawrev-2375	287	12	exploitation	exploitation	NOUN
inlawrev-2375	287	13	rights	right	NOUN
inlawrev-2375	287	14	to	to	ADP
inlawrev-2375	287	15	a	a	DET
inlawrev-2375	287	16	natural	natural	ADJ
inlawrev-2375	287	17	"	"	PUNCT
inlawrev-2375	287	18	rev	rev	X
inlawrev-2375	287	19	.	.	PROPN
inlawrev-2375	287	20	rul	rul	NOUN
inlawrev-2375	287	21	.	.	PUNCT
inlawrev-2375	288	1	72	72	NUM
inlawrev-2375	288	2	-	-	SYM
inlawrev-2375	288	3	243	243	NUM
inlawrev-2375	288	4	.	.	PUNCT
inlawrev-2375	289	1	1972	1972	NUM
inlawrev-2375	289	2	-	-	SYM
inlawrev-2375	289	3	1	1	NUM
inlawrev-2375	289	4	c.b	c.b	PROPN
inlawrev-2375	289	5	.	.	PROPN
inlawrev-2375	289	6	233	233	NUM
inlawrev-2375	289	7	.	.	PUNCT
inlawrev-2375	289	8	^^whitehead	^^whitehead	PROPN
inlawrev-2375	290	1	v.	v.	CCONJ
inlawrev-2375	290	2	united	united	PROPN
inlawrev-2375	290	3	states	states	PROPN
inlawrev-2375	290	4	,	,	PUNCT
inlawrev-2375	290	5	555	555	NUM
inlawrev-2375	290	6	f.2d	f.2d	SYM
inlawrev-2375	290	7	1290	1290	NUM
inlawrev-2375	290	8	(	(	PUNCT
inlawrev-2375	290	9	5th	5th	ADJ
inlawrev-2375	290	10	cir	cir	NOUN
inlawrev-2375	290	11	.	.	PROPN
inlawrev-2375	290	12	1970	1970	NUM
inlawrev-2375	290	13	)	)	PUNCT
inlawrev-2375	290	14	.	.	PUNCT
inlawrev-2375	291	1	see	see	VERB
inlawrev-2375	291	2	treas	treas	PROPN
inlawrev-2375	291	3	.	.	PUNCT
inlawrev-2375	292	1	reg	reg	PROPN
inlawrev-2375	292	2	.	.	PUNCT
inlawrev-2375	293	1	§	§	PROPN
inlawrev-2375	293	2	1.221	1.221	NUM
inlawrev-2375	293	3	-	-	SYM
inlawrev-2375	293	4	1	1	NUM
inlawrev-2375	293	5	.	.	PUNCT
inlawrev-2375	293	6	"	"	PUNCT
inlawrev-2375	293	7	"	"	PUNCT
inlawrev-2375	293	8	see	see	VERB
inlawrev-2375	293	9	treas	treas	PROPN
inlawrev-2375	293	10	.	.	PUNCT
inlawrev-2375	294	1	reg	reg	PROPN
inlawrev-2375	294	2	.	.	PUNCT
inlawrev-2375	295	1	§	§	PROPN
inlawrev-2375	295	2	1.611	1.611	NUM
inlawrev-2375	295	3	-	-	PUNCT
inlawrev-2375	295	4	l(b	l(b	NOUN
inlawrev-2375	295	5	)	)	PUNCT
inlawrev-2375	295	6	.	.	PUNCT
inlawrev-2375	296	1	"	"	PUNCT
inlawrev-2375	296	2	see	see	VERB
inlawrev-2375	296	3	i	i	PROPN
inlawrev-2375	296	4	d.	d.	PROPN
inlawrev-2375	296	5	''	''	PUNCT
inlawrev-2375	296	6	see	see	VERB
inlawrev-2375	296	7	,	,	PUNCT
inlawrev-2375	296	8	e.g	e.g	PROPN
inlawrev-2375	296	9	..	..	PUNCT
inlawrev-2375	296	10	cox	cox	PROPN
inlawrev-2375	296	11	v.	v.	PROPN
inlawrev-2375	296	12	united	united	PROPN
inlawrev-2375	296	13	states	states	PROPN
inlawrev-2375	296	14	,	,	PUNCT
inlawrev-2375	296	15	497	497	NUM
inlawrev-2375	296	16	f.2d	f.2d	NOUN
inlawrev-2375	296	17	348	348	NUM
inlawrev-2375	296	18	(	(	PUNCT
inlawrev-2375	296	19	4th	4th	ADJ
inlawrev-2375	296	20	cir	cir	NOUN
inlawrev-2375	296	21	.	.	PROPN
inlawrev-2375	296	22	1974	1974	NUM
inlawrev-2375	296	23	)	)	PUNCT
inlawrev-2375	296	24	;	;	PUNCT
inlawrev-2375	296	25	united	united	PROPN
inlawrev-2375	296	26	states	states	PROPN
inlawrev-2375	296	27	v.	v.	CCONJ
inlawrev-2375	296	28	white	white	ADJ
inlawrev-2375	296	29	,	,	PUNCT
inlawrev-2375	296	30	401	401	NUM
inlawrev-2375	296	31	f.2d	f.2d	SYM
inlawrev-2375	296	32	610	610	NUM
inlawrev-2375	296	33	(	(	PUNCT
inlawrev-2375	296	34	10th	10th	ADJ
inlawrev-2375	296	35	cir	cir	NOUN
inlawrev-2375	296	36	.	.	PROPN
inlawrev-2375	296	37	1968	1968	NUM
inlawrev-2375	296	38	)	)	PUNCT
inlawrev-2375	296	39	;	;	PUNCT
inlawrev-2375	296	40	commissioner	commissioner	PROPN
inlawrev-2375	296	41	v.	v.	PROPN
inlawrev-2375	296	42	remer	remer	PROPN
inlawrev-2375	296	43	,	,	PUNCT
inlawrev-2375	296	44	260	260	NUM
inlawrev-2375	296	45	f.2d	f.2d	ADP
inlawrev-2375	296	46	337	337	NUM
inlawrev-2375	296	47	(	(	PUNCT
inlawrev-2375	296	48	8th	8th	ADJ
inlawrev-2375	296	49	cir	cir	NOUN
inlawrev-2375	296	50	.	.	PROPN
inlawrev-2375	296	51	1958	1958	NUM
inlawrev-2375	296	52	)	)	PUNCT
inlawrev-2375	296	53	.	.	PUNCT
inlawrev-2375	297	1	'	'	PUNCT
inlawrev-2375	297	2	"	"	PUNCT
inlawrev-2375	297	3	e.g.	e.g.	ADV
inlawrev-2375	297	4	,	,	PUNCT
inlawrev-2375	297	5	commissioner	commissioner	NOUN
inlawrev-2375	297	6	v.	v.	ADP
inlawrev-2375	297	7	bankline	bankline	PROPN
inlawrev-2375	297	8	oil	oil	PROPN
inlawrev-2375	297	9	co.	co.	PROPN
inlawrev-2375	297	10	,	,	PUNCT
inlawrev-2375	297	11	303	303	NUM
inlawrev-2375	297	12	u.s	u.s	PROPN
inlawrev-2375	297	13	.	.	PROPN
inlawrev-2375	297	14	362	362	NUM
inlawrev-2375	297	15	(	(	PUNCT
inlawrev-2375	297	16	1938	1938	NUM
inlawrev-2375	297	17	)	)	PUNCT
inlawrev-2375	297	18	;	;	PUNCT
inlawrev-2375	297	19	thomas	thomas	PROPN
inlawrev-2375	297	20	v.	v.	PROPN
inlawrev-2375	297	21	perkins	perkins	PROPN
inlawrev-2375	297	22	,	,	PUNCT
inlawrev-2375	297	23	301	301	NUM
inlawrev-2375	297	24	u.s	u.s	PROPN
inlawrev-2375	297	25	.	.	PROPN
inlawrev-2375	297	26	655	655	NUM
inlawrev-2375	297	27	(	(	PUNCT
inlawrev-2375	297	28	1937	1937	NUM
inlawrev-2375	297	29	)	)	PUNCT
inlawrev-2375	297	30	;	;	PUNCT
inlawrev-2375	297	31	palmer	palmer	PROPN
inlawrev-2375	297	32	v.	v.	PROPN
inlawrev-2375	297	33	bender	bender	PROPN
inlawrev-2375	297	34	,	,	PUNCT
inlawrev-2375	297	35	287	287	NUM
inlawrev-2375	297	36	u.s	u.s	PROPN
inlawrev-2375	297	37	.	.	PROPN
inlawrev-2375	297	38	551	551	NUM
inlawrev-2375	297	39	(	(	PUNCT
inlawrev-2375	297	40	1933	1933	NUM
inlawrev-2375	297	41	)	)	PUNCT
inlawrev-2375	297	42	.	.	PUNCT
inlawrev-2375	298	1	see	see	VERB
inlawrev-2375	298	2	4	4	NUM
inlawrev-2375	298	3	j.	j.	PROPN
inlawrev-2375	298	4	mertens	mertens	PROPN
inlawrev-2375	298	5	.	.	PUNCT
inlawrev-2375	299	1	law	law	NOUN
inlawrev-2375	299	2	of	of	ADP
inlawrev-2375	299	3	federal	federal	ADJ
inlawrev-2375	299	4	income	income	NOUN
inlawrev-2375	299	5	taxation	taxation	NOUN
inlawrev-2375	299	6	§	§	PROPN
inlawrev-2375	299	7	24.21	24.21	NUM
inlawrev-2375	299	8	(	(	PUNCT
inlawrev-2375	299	9	1977	1977	NUM
inlawrev-2375	299	10	)	)	PUNCT
inlawrev-2375	299	11	.	.	PUNCT
inlawrev-2375	300	1	i	i	PRON
inlawrev-2375	300	2	1980	1980	NUM
inlawrev-2375	300	3	]	]	PUNCT
inlawrev-2375	300	4	capital	capital	NOUN
inlawrev-2375	300	5	gain	gain	VERB
inlawrev-2375	300	6	477	477	NUM
inlawrev-2375	300	7	deposit	deposit	NOUN
inlawrev-2375	300	8	in	in	ADP
inlawrev-2375	300	9	exchange	exchange	NOUN
inlawrev-2375	300	10	for	for	ADP
inlawrev-2375	300	11	some	some	DET
inlawrev-2375	300	12	form	form	NOUN
inlawrev-2375	300	13	of	of	ADP
inlawrev-2375	300	14	periodic	periodic	ADJ
inlawrev-2375	300	15	payment	payment	NOUN
inlawrev-2375	300	16	.	.	PUNCT
inlawrev-2375	301	1	typically	typically	ADV
inlawrev-2375	301	2	,	,	PUNCT
inlawrev-2375	301	3	the	the	DET
inlawrev-2375	301	4	taxpayer	taxpayer	NOUN
inlawrev-2375	301	5	-	-	PUNCT
inlawrev-2375	301	6	assignor	assignor	NOUN
inlawrev-2375	301	7	attempted	attempt	VERB
inlawrev-2375	301	8	to	to	PART
inlawrev-2375	301	9	treat	treat	VERB
inlawrev-2375	301	10	the	the	DET
inlawrev-2375	301	11	transaction	transaction	NOUN
inlawrev-2375	301	12	as	as	ADP
inlawrev-2375	301	13	an	an	DET
inlawrev-2375	301	14	exploitation	exploitation	NOUN
inlawrev-2375	301	15	arrangement	arrangement	NOUN
inlawrev-2375	301	16	producing	produce	VERB
inlawrev-2375	301	17	ordinary	ordinary	ADJ
inlawrev-2375	301	18	income	income	NOUN
inlawrev-2375	301	19	,	,	PUNCT
inlawrev-2375	301	20	with	with	ADP
inlawrev-2375	301	21	attendant	attendant	ADJ
inlawrev-2375	301	22	depletion	depletion	NOUN
inlawrev-2375	301	23	allowances	allowance	NOUN
inlawrev-2375	301	24	,	,	PUNCT
inlawrev-2375	301	25	rather	rather	ADV
inlawrev-2375	301	26	than	than	ADP
inlawrev-2375	301	27	as	as	ADP
inlawrev-2375	301	28	a	a	DET
inlawrev-2375	301	29	sale.^	sale.^	NOUN
inlawrev-2375	301	30	°	°	NOUN
inlawrev-2375	301	31	the	the	DET
inlawrev-2375	301	32	commissioner	commissioner	NOUN
inlawrev-2375	301	33	urged	urge	VERB
inlawrev-2375	301	34	that	that	SCONJ
inlawrev-2375	301	35	the	the	DET
inlawrev-2375	301	36	taxpayer	taxpayer	NOUN
inlawrev-2375	301	37	had	have	AUX
inlawrev-2375	301	38	sold	sell	VERB
inlawrev-2375	301	39	his	his	PRON
inlawrev-2375	301	40	economic	economic	ADJ
inlawrev-2375	301	41	interest	interest	NOUN
inlawrev-2375	301	42	in	in	ADP
inlawrev-2375	301	43	the	the	DET
inlawrev-2375	301	44	oil	oil	NOUN
inlawrev-2375	301	45	or	or	CCONJ
inlawrev-2375	301	46	gas	gas	NOUN
inlawrev-2375	301	47	deposit	deposit	NOUN
inlawrev-2375	301	48	and	and	CCONJ
inlawrev-2375	301	49	thus	thus	ADV
inlawrev-2375	301	50	had	have	VERB
inlawrev-2375	301	51	nothing	nothing	PRON
inlawrev-2375	301	52	to	to	PART
inlawrev-2375	301	53	deplete.	deplete.	VERB
inlawrev-2375	301	54	®	®	NOUN
inlawrev-2375	301	55	^	^	PUNCT
inlawrev-2375	301	56	although	although	SCONJ
inlawrev-2375	301	57	most	most	ADJ
inlawrev-2375	301	58	of	of	ADP
inlawrev-2375	301	59	the	the	DET
inlawrev-2375	301	60	cases	case	NOUN
inlawrev-2375	301	61	in	in	ADP
inlawrev-2375	301	62	which	which	PRON
inlawrev-2375	301	63	the	the	DET
inlawrev-2375	301	64	economic	economic	ADJ
inlawrev-2375	301	65	interest	interest	NOUN
inlawrev-2375	301	66	test	test	NOUN
inlawrev-2375	301	67	was	be	AUX
inlawrev-2375	301	68	developed	develop	VERB
inlawrev-2375	301	69	involved	involve	VERB
inlawrev-2375	301	70	the	the	DET
inlawrev-2375	301	71	availability	availability	NOUN
inlawrev-2375	301	72	of	of	ADP
inlawrev-2375	301	73	deductions	deduction	NOUN
inlawrev-2375	301	74	for	for	ADP
inlawrev-2375	301	75	depletion	depletion	NOUN
inlawrev-2375	301	76	rather	rather	ADV
inlawrev-2375	301	77	than	than	ADP
inlawrev-2375	301	78	the	the	DET
inlawrev-2375	301	79	availability	availability	NOUN
inlawrev-2375	301	80	of	of	ADP
inlawrev-2375	301	81	capital	capital	NOUN
inlawrev-2375	301	82	gain	gain	NOUN
inlawrev-2375	301	83	treatment	treatment	NOUN
inlawrev-2375	301	84	,	,	PUNCT
inlawrev-2375	301	85	the	the	DET
inlawrev-2375	301	86	determinative	determinative	ADJ
inlawrev-2375	301	87	question	question	NOUN
inlawrev-2375	301	88	for	for	ADP
inlawrev-2375	301	89	both	both	DET
inlawrev-2375	301	90	purposes	purpose	NOUN
inlawrev-2375	301	91	is	be	AUX
inlawrev-2375	301	92	the	the	DET
inlawrev-2375	301	93	same	same	ADJ
inlawrev-2375	301	94	:	:	PUNCT
inlawrev-2375	301	95	whether	whether	SCONJ
inlawrev-2375	301	96	a	a	DET
inlawrev-2375	301	97	sale	sale	NOUN
inlawrev-2375	301	98	occurred	occur	VERB
inlawrev-2375	301	99	.	.	PUNCT
inlawrev-2375	302	1	thus	thus	ADV
inlawrev-2375	302	2	,	,	PUNCT
inlawrev-2375	302	3	the	the	DET
inlawrev-2375	302	4	economic	economic	ADJ
inlawrev-2375	302	5	interest	interest	NOUN
inlawrev-2375	302	6	test	test	NOUN
inlawrev-2375	302	7	applies	apply	VERB
inlawrev-2375	302	8	to	to	ADP
inlawrev-2375	302	9	the	the	DET
inlawrev-2375	302	10	determination	determination	NOUN
inlawrev-2375	302	11	of	of	ADP
inlawrev-2375	302	12	whether	whether	SCONJ
inlawrev-2375	302	13	a	a	DET
inlawrev-2375	302	14	transaction	transaction	NOUN
inlawrev-2375	302	15	involves	involve	VERB
inlawrev-2375	302	16	a	a	DET
inlawrev-2375	302	17	sale	sale	NOUN
inlawrev-2375	302	18	of	of	ADP
inlawrev-2375	302	19	a	a	DET
inlawrev-2375	302	20	natural	natural	ADJ
inlawrev-2375	302	21	deposit	deposit	NOUN
inlawrev-2375	302	22	or	or	CCONJ
inlawrev-2375	302	23	an	an	DET
inlawrev-2375	302	24	exploitation	exploitation	NOUN
inlawrev-2375	302	25	contract.^^	contract.^^	PUNCT
inlawrev-2375	303	1	several	several	ADJ
inlawrev-2375	303	2	supreme	supreme	PROPN
inlawrev-2375	303	3	court	court	NOUN
inlawrev-2375	303	4	decisions	decision	NOUN
inlawrev-2375	303	5	provide	provide	VERB
inlawrev-2375	303	6	a	a	DET
inlawrev-2375	303	7	foundation	foundation	NOUN
inlawrev-2375	303	8	for	for	ADP
inlawrev-2375	303	9	the	the	DET
inlawrev-2375	303	10	economic	economic	ADJ
inlawrev-2375	303	11	interest	interest	NOUN
inlawrev-2375	303	12	test	test	NOUN
inlawrev-2375	303	13	.	.	PUNCT
inlawrev-2375	304	1	these	these	DET
inlawrev-2375	304	2	decisions	decision	NOUN
inlawrev-2375	304	3	merit	merit	VERB
inlawrev-2375	304	4	careful	careful	ADJ
inlawrev-2375	304	5	evaluation	evaluation	NOUN
inlawrev-2375	304	6	.	.	PUNCT
inlawrev-2375	305	1	although	although	SCONJ
inlawrev-2375	305	2	the	the	DET
inlawrev-2375	305	3	court	court	NOUN
inlawrev-2375	305	4	in	in	ADP
inlawrev-2375	305	5	these	these	DET
inlawrev-2375	305	6	cases	case	NOUN
inlawrev-2375	305	7	focused	focus	VERB
inlawrev-2375	305	8	on	on	ADP
inlawrev-2375	305	9	whether	whether	SCONJ
inlawrev-2375	305	10	a	a	DET
inlawrev-2375	305	11	sale	sale	NOUN
inlawrev-2375	305	12	had	have	AUX
inlawrev-2375	305	13	occurred	occur	VERB
inlawrev-2375	305	14	,	,	PUNCT
inlawrev-2375	305	15	the	the	DET
inlawrev-2375	305	16	economic	economic	ADJ
inlawrev-2375	305	17	interest	interest	NOUN
inlawrev-2375	305	18	test	test	NOUN
inlawrev-2375	305	19	which	which	PRON
inlawrev-2375	305	20	it	it	PRON
inlawrev-2375	305	21	applied	apply	VERB
inlawrev-2375	305	22	is	be	AUX
inlawrev-2375	305	23	identical	identical	ADJ
inlawrev-2375	305	24	in	in	ADP
inlawrev-2375	305	25	substance	substance	NOUN
inlawrev-2375	305	26	to	to	ADP
inlawrev-2375	305	27	the	the	DET
inlawrev-2375	305	28	test	test	NOUN
inlawrev-2375	305	29	applied	apply	VERB
inlawrev-2375	305	30	in	in	ADP
inlawrev-2375	305	31	hort	hort	NOUN
inlawrev-2375	305	32	for	for	ADP
inlawrev-2375	305	33	the	the	DET
inlawrev-2375	305	34	purpose	purpose	NOUN
inlawrev-2375	305	35	of	of	ADP
inlawrev-2375	305	36	determining	determine	VERB
inlawrev-2375	305	37	whether	whether	SCONJ
inlawrev-2375	305	38	a	a	DET
inlawrev-2375	305	39	property	property	NOUN
inlawrev-2375	305	40	interest	interest	NOUN
inlawrev-2375	305	41	or	or	CCONJ
inlawrev-2375	305	42	an	an	DET
inlawrev-2375	305	43	income	income	NOUN
inlawrev-2375	305	44	interest	interest	NOUN
inlawrev-2375	305	45	had	have	AUX
inlawrev-2375	305	46	been	be	AUX
inlawrev-2375	305	47	sold	sell	VERB
inlawrev-2375	305	48	.	.	PUNCT
inlawrev-2375	306	1	here	here	ADV
inlawrev-2375	306	2	,	,	PUNCT
inlawrev-2375	306	3	just	just	ADV
inlawrev-2375	306	4	as	as	SCONJ
inlawrev-2375	306	5	under	under	ADP
inlawrev-2375	306	6	hort	hort	NOUN
inlawrev-2375	306	7	,	,	PUNCT
inlawrev-2375	306	8	a	a	DET
inlawrev-2375	306	9	retained	retain	VERB
inlawrev-2375	306	10	interest	interest	NOUN
inlawrev-2375	306	11	will	will	AUX
inlawrev-2375	306	12	negate	negate	VERB
inlawrev-2375	306	13	capital	capital	NOUN
inlawrev-2375	306	14	gain	gain	NOUN
inlawrev-2375	306	15	treatment	treatment	NOUN
inlawrev-2375	306	16	.	.	PUNCT
inlawrev-2375	307	1	the	the	DET
inlawrev-2375	307	2	only	only	ADJ
inlawrev-2375	307	3	difference	difference	NOUN
inlawrev-2375	307	4	is	be	AUX
inlawrev-2375	307	5	a	a	DET
inlawrev-2375	307	6	superficial	superficial	ADJ
inlawrev-2375	307	7	one	one	NUM
inlawrev-2375	307	8	in	in	ADP
inlawrev-2375	307	9	that	that	PRON
inlawrev-2375	307	10	here	here	ADV
inlawrev-2375	307	11	a	a	DET
inlawrev-2375	307	12	retained	retain	VERB
inlawrev-2375	307	13	interest	interest	NOUN
inlawrev-2375	307	14	breaches	breach	NOUN
inlawrev-2375	307	15	the	the	DET
inlawrev-2375	307	16	sale	sale	NOUN
inlawrev-2375	307	17	or	or	CCONJ
inlawrev-2375	307	18	exchange	exchange	NOUN
inlawrev-2375	307	19	requirement	requirement	NOUN
inlawrev-2375	307	20	,	,	PUNCT
inlawrev-2375	307	21	whereas	whereas	SCONJ
inlawrev-2375	307	22	under	under	ADP
inlawrev-2375	307	23	hort	hort	NOUN
inlawrev-2375	307	24	it	it	PRON
inlawrev-2375	307	25	breaches	breach	VERB
inlawrev-2375	307	26	the	the	DET
inlawrev-2375	307	27	property	property	NOUN
inlawrev-2375	307	28	requirement.*^	requirement.*^	PROPN
inlawrev-2375	307	29	in	in	ADP
inlawrev-2375	307	30	considering	consider	VERB
inlawrev-2375	307	31	the	the	DET
inlawrev-2375	307	32	cases	case	NOUN
inlawrev-2375	307	33	,	,	PUNCT
inlawrev-2375	307	34	it	it	PRON
inlawrev-2375	307	35	is	be	AUX
inlawrev-2375	307	36	important	important	ADJ
inlawrev-2375	307	37	to	to	PART
inlawrev-2375	307	38	keep	keep	VERB
inlawrev-2375	307	39	in	in	ADP
inlawrev-2375	307	40	mind	mind	NOUN
inlawrev-2375	307	41	the	the	DET
inlawrev-2375	307	42	distinction	distinction	NOUN
inlawrev-2375	307	43	between	between	ADP
inlawrev-2375	307	44	two	two	NUM
inlawrev-2375	307	45	forms	form	NOUN
inlawrev-2375	307	46	of	of	ADP
inlawrev-2375	307	47	payment	payment	NOUN
inlawrev-2375	307	48	commonly	commonly	ADV
inlawrev-2375	307	49	used	use	VERB
inlawrev-2375	307	50	in	in	ADP
inlawrev-2375	307	51	oil	oil	NOUN
inlawrev-2375	307	52	,	,	PUNCT
inlawrev-2375	307	53	gas	gas	NOUN
inlawrev-2375	307	54	,	,	PUNCT
inlawrev-2375	307	55	and	and	CCONJ
inlawrev-2375	307	56	mineral	mineral	NOUN
inlawrev-2375	307	57	transactions	transaction	NOUN
inlawrev-2375	307	58	.	.	PUNCT
inlawrev-2375	308	1	one	one	NUM
inlawrev-2375	308	2	who	who	PRON
inlawrev-2375	308	3	owns	own	VERB
inlawrev-2375	308	4	a	a	DET
inlawrev-2375	308	5	natural	natural	ADJ
inlawrev-2375	308	6	deposit	deposit	NOUN
inlawrev-2375	308	7	in	in	ADP
inlawrev-2375	308	8	place	place	NOUN
inlawrev-2375	308	9	is	be	AUX
inlawrev-2375	308	10	said	say	VERB
inlawrev-2375	308	11	to	to	PART
inlawrev-2375	308	12	hold	hold	VERB
inlawrev-2375	308	13	the	the	DET
inlawrev-2375	308	14	"	"	PUNCT
inlawrev-2375	308	15	working	work	VERB
inlawrev-2375	308	16	interest	interest	NOUN
inlawrev-2375	308	17	"	"	PUNCT
inlawrev-2375	308	18	because	because	SCONJ
inlawrev-2375	308	19	he	he	PRON
inlawrev-2375	308	20	has	have	VERB
inlawrev-2375	308	21	the	the	DET
inlawrev-2375	308	22	power	power	NOUN
inlawrev-2375	308	23	of	of	ADP
inlawrev-2375	308	24	exploitation	exploitation	NOUN
inlawrev-2375	308	25	.	.	PUNCT
inlawrev-2375	309	1	he	he	PRON
inlawrev-2375	309	2	may	may	AUX
inlawrev-2375	309	3	transfer	transfer	VERB
inlawrev-2375	309	4	the	the	DET
inlawrev-2375	309	5	working	work	VERB
inlawrev-2375	309	6	interest	interest	NOUN
inlawrev-2375	309	7	to	to	ADP
inlawrev-2375	309	8	another	another	PRON
inlawrev-2375	309	9	in	in	ADP
inlawrev-2375	309	10	exchange	exchange	NOUN
inlawrev-2375	309	11	for	for	ADP
inlawrev-2375	309	12	a	a	DET
inlawrev-2375	309	13	royalty	royalty	NOUN
inlawrev-2375	309	14	which	which	PRON
inlawrev-2375	309	15	entitles	entitle	VERB
inlawrev-2375	309	16	him	he	PRON
inlawrev-2375	309	17	to	to	ADP
inlawrev-2375	309	18	a	a	DET
inlawrev-2375	309	19	specified	specified	ADJ
inlawrev-2375	309	20	percentage	percentage	NOUN
inlawrev-2375	309	21	of	of	ADP
inlawrev-2375	309	22	production	production	NOUN
inlawrev-2375	309	23	without	without	ADP
inlawrev-2375	309	24	limitations	limitation	NOUN
inlawrev-2375	309	25	on	on	ADP
inlawrev-2375	309	26	the	the	DET
inlawrev-2375	309	27	total	total	ADJ
inlawrev-2375	309	28	amount	amount	NOUN
inlawrev-2375	309	29	which	which	PRON
inlawrev-2375	309	30	may	may	AUX
inlawrev-2375	309	31	be	be	AUX
inlawrev-2375	309	32	^	^	PUNCT
inlawrev-2375	309	33	°	°	NUM
inlawrev-2375	309	34	but	but	CCONJ
inlawrev-2375	309	35	see	see	VERB
inlawrev-2375	309	36	text	text	NOUN
inlawrev-2375	309	37	accompanying	accompanying	ADJ
inlawrev-2375	309	38	note	note	NOUN
inlawrev-2375	309	39	69	69	NUM
inlawrev-2375	309	40	infra	infra	NOUN
inlawrev-2375	309	41	for	for	ADP
inlawrev-2375	309	42	a	a	DET
inlawrev-2375	309	43	discussion	discussion	NOUN
inlawrev-2375	309	44	of	of	ADP
inlawrev-2375	309	45	burton	burton	PROPN
inlawrev-2375	309	46	-	-	PUNCT
inlawrev-2375	309	47	sutton	sutton	PROPN
inlawrev-2375	309	48	oil	oil	PROPN
inlawrev-2375	309	49	co.	co.	PROPN
inlawrev-2375	310	1	v.	v.	PROPN
inlawrev-2375	310	2	commissioner	commissioner	PROPN
inlawrev-2375	310	3	,	,	PUNCT
inlawrev-2375	310	4	328	328	NUM
inlawrev-2375	310	5	u.s	u.s	PROPN
inlawrev-2375	310	6	.	.	PROPN
inlawrev-2375	310	7	25	25	NUM
inlawrev-2375	310	8	(	(	PUNCT
inlawrev-2375	310	9	1946	1946	NUM
inlawrev-2375	310	10	)	)	PUNCT
inlawrev-2375	310	11	,	,	PUNCT
inlawrev-2375	311	1	which	which	PRON
inlawrev-2375	311	2	applied	apply	VERB
inlawrev-2375	311	3	the	the	DET
inlawrev-2375	311	4	economic	economic	ADJ
inlawrev-2375	311	5	interest	interest	NOUN
inlawrev-2375	311	6	test	test	NOUN
inlawrev-2375	311	7	for	for	ADP
inlawrev-2375	311	8	a	a	DET
inlawrev-2375	311	9	purpose	purpose	NOUN
inlawrev-2375	311	10	other	other	ADJ
inlawrev-2375	311	11	than	than	ADP
inlawrev-2375	311	12	determining	determine	VERB
inlawrev-2375	311	13	the	the	DET
inlawrev-2375	311	14	availability	availability	NOUN
inlawrev-2375	311	15	of	of	ADP
inlawrev-2375	311	16	depletion	depletion	NOUN
inlawrev-2375	311	17	deductions	deduction	NOUN
inlawrev-2375	311	18	.	.	PUNCT
inlawrev-2375	312	1	''	''	PUNCT
inlawrev-2375	312	2	see	see	VERB
inlawrev-2375	312	3	kirby	kirby	PROPN
inlawrev-2375	312	4	petroleum	petroleum	PROPN
inlawrev-2375	312	5	co.	co.	PROPN
inlawrev-2375	312	6	v.	v.	PROPN
inlawrev-2375	312	7	commissioner	commissioner	PROPN
inlawrev-2375	312	8	,	,	PUNCT
inlawrev-2375	312	9	326	326	NUM
inlawrev-2375	312	10	u.s	u.s	PROPN
inlawrev-2375	312	11	.	.	PROPN
inlawrev-2375	312	12	599	599	NUM
inlawrev-2375	312	13	(	(	PUNCT
inlawrev-2375	312	14	1945	1945	NUM
inlawrev-2375	312	15	)	)	PUNCT
inlawrev-2375	312	16	;	;	PUNCT
inlawrev-2375	312	17	palmer	palmer	PROPN
inlawrev-2375	312	18	v.	v.	PROPN
inlawrev-2375	312	19	bender	bender	PROPN
inlawrev-2375	312	20	,	,	PUNCT
inlawrev-2375	312	21	287	287	NUM
inlawrev-2375	312	22	u.s	u.s	PROPN
inlawrev-2375	312	23	.	.	PROPN
inlawrev-2375	312	24	551	551	NUM
inlawrev-2375	312	25	(	(	PUNCT
inlawrev-2375	312	26	1933	1933	NUM
inlawrev-2375	312	27	)	)	PUNCT
inlawrev-2375	312	28	.	.	PUNCT
inlawrev-2375	313	1	both	both	DET
inlawrev-2375	313	2	cases	case	NOUN
inlawrev-2375	313	3	are	be	AUX
inlawrev-2375	313	4	discussed	discuss	VERB
inlawrev-2375	313	5	in	in	ADP
inlawrev-2375	313	6	the	the	DET
inlawrev-2375	313	7	text	text	NOUN
inlawrev-2375	313	8	accompanying	accompany	VERB
inlawrev-2375	313	9	notes	note	NOUN
inlawrev-2375	313	10	64	64	NUM
inlawrev-2375	313	11	-	-	SYM
inlawrev-2375	313	12	68	68	NUM
inlawrev-2375	313	13	infra	infra	NOUN
inlawrev-2375	313	14	.	.	PUNCT
inlawrev-2375	314	1	"	"	PUNCT
inlawrev-2375	314	2	'	'	PUNCT
inlawrev-2375	314	3	vest	vest	ADJ
inlawrev-2375	314	4	v.	v.	ADP
inlawrev-2375	314	5	commissioner	commissioner	NOUN
inlawrev-2375	314	6	,	,	PUNCT
inlawrev-2375	314	7	481	481	NUM
inlawrev-2375	314	8	f.2d	f.2d	NOUN
inlawrev-2375	314	9	238	238	NUM
inlawrev-2375	314	10	(	(	PUNCT
inlawrev-2375	314	11	5th	5th	ADJ
inlawrev-2375	314	12	cir	cir	NOUN
inlawrev-2375	314	13	.	.	PROPN
inlawrev-2375	314	14	1973	1973	NUM
inlawrev-2375	314	15	)	)	PUNCT
inlawrev-2375	314	16	.	.	PUNCT
inlawrev-2375	315	1	"	"	PUNCT
inlawrev-2375	315	2	[	[	X
inlawrev-2375	315	3	i]t	i]t	NOUN
inlawrev-2375	315	4	has	have	AUX
inlawrev-2375	315	5	also	also	ADV
inlawrev-2375	315	6	been	be	AUX
inlawrev-2375	315	7	recognized	recognize	VERB
inlawrev-2375	315	8	on	on	ADP
inlawrev-2375	315	9	several	several	ADJ
inlawrev-2375	315	10	occasions	occasion	NOUN
inlawrev-2375	315	11	that	that	SCONJ
inlawrev-2375	315	12	regardless	regardless	ADV
inlawrev-2375	315	13	of	of	ADP
inlawrev-2375	315	14	the	the	DET
inlawrev-2375	315	15	original	original	ADJ
inlawrev-2375	315	16	purpose	purpose	NOUN
inlawrev-2375	315	17	of	of	ADP
inlawrev-2375	315	18	the	the	DET
inlawrev-2375	315	19	economic	economic	ADJ
inlawrev-2375	315	20	interest	interest	NOUN
inlawrev-2375	315	21	test	test	NOUN
inlawrev-2375	315	22	,	,	PUNCT
inlawrev-2375	315	23	it	it	PRON
inlawrev-2375	315	24	is	be	AUX
inlawrev-2375	315	25	substantially	substantially	ADV
inlawrev-2375	315	26	the	the	DET
inlawrev-2375	315	27	same	same	ADJ
inlawrev-2375	315	28	as	as	ADP
inlawrev-2375	315	29	the	the	DET
inlawrev-2375	315	30	test	test	NOUN
inlawrev-2375	315	31	employed	employ	VERB
inlawrev-2375	315	32	to	to	PART
inlawrev-2375	315	33	determine	determine	VERB
inlawrev-2375	315	34	whether	whether	SCONJ
inlawrev-2375	315	35	income	income	NOUN
inlawrev-2375	315	36	is	be	AUX
inlawrev-2375	315	37	taxable	taxable	ADJ
inlawrev-2375	315	38	as	as	ADP
inlawrev-2375	315	39	capital	capital	NOUN
inlawrev-2375	315	40	gain	gain	NOUN
inlawrev-2375	315	41	or	or	CCONJ
inlawrev-2375	315	42	ordinary	ordinary	ADJ
inlawrev-2375	315	43	income	income	NOUN
inlawrev-2375	315	44	.	.	PUNCT
inlawrev-2375	315	45	"	"	PUNCT
inlawrev-2375	316	1	i	i	PRON
inlawrev-2375	316	2	d.	d.	PROPN
inlawrev-2375	316	3	at	at	ADP
inlawrev-2375	316	4	242	242	NUM
inlawrev-2375	316	5	.	.	PUNCT
inlawrev-2375	317	1	but	but	CCONJ
inlawrev-2375	317	2	see	see	VERB
inlawrev-2375	317	3	barker	barker	PROPN
inlawrev-2375	318	1	v.	v.	PROPN
inlawrev-2375	318	2	commissioner	commissioner	PROPN
inlawrev-2375	318	3	,	,	PUNCT
inlawrev-2375	318	4	250	250	NUM
inlawrev-2375	318	5	f.2d	f.2d	SYM
inlawrev-2375	318	6	195	195	NUM
inlawrev-2375	318	7	(	(	PUNCT
inlawrev-2375	318	8	2d	2d	NUM
inlawrev-2375	318	9	cir	cir	NOUN
inlawrev-2375	318	10	.	.	PUNCT
inlawrev-2375	318	11	1957	1957	NUM
inlawrev-2375	318	12	)	)	PUNCT
inlawrev-2375	318	13	.	.	PUNCT
inlawrev-2375	319	1	*	*	PUNCT
inlawrev-2375	319	2	^his	^his	DET
inlawrev-2375	319	3	parity	parity	NOUN
inlawrev-2375	319	4	of	of	ADP
inlawrev-2375	319	5	treatment	treatment	NOUN
inlawrev-2375	319	6	is	be	AUX
inlawrev-2375	319	7	entirely	entirely	ADV
inlawrev-2375	319	8	appropriate	appropriate	ADJ
inlawrev-2375	319	9	.	.	PUNCT
inlawrev-2375	320	1	in	in	ADP
inlawrev-2375	320	2	applying	apply	VERB
inlawrev-2375	320	3	the	the	DET
inlawrev-2375	320	4	capital	capital	NOUN
inlawrev-2375	320	5	gain	gain	NOUN
inlawrev-2375	320	6	provisions	provision	NOUN
inlawrev-2375	320	7	,	,	PUNCT
inlawrev-2375	320	8	uniform	uniform	ADJ
inlawrev-2375	320	9	standards	standard	NOUN
inlawrev-2375	320	10	should	should	AUX
inlawrev-2375	320	11	be	be	AUX
inlawrev-2375	320	12	applied	apply	VERB
inlawrev-2375	320	13	irrespective	irrespective	ADV
inlawrev-2375	320	14	of	of	ADP
inlawrev-2375	320	15	the	the	DET
inlawrev-2375	320	16	subject	subject	ADJ
inlawrev-2375	320	17	matter	matter	NOUN
inlawrev-2375	320	18	of	of	ADP
inlawrev-2375	320	19	the	the	DET
inlawrev-2375	320	20	transaction	transaction	NOUN
inlawrev-2375	320	21	.	.	PUNCT
inlawrev-2375	321	1	if	if	SCONJ
inlawrev-2375	321	2	a	a	DET
inlawrev-2375	321	3	retained	retain	VERB
inlawrev-2375	321	4	interest	interest	NOUN
inlawrev-2375	321	5	disqualifies	disqualify	VERB
inlawrev-2375	321	6	a	a	DET
inlawrev-2375	321	7	transaction	transaction	NOUN
inlawrev-2375	321	8	involving	involve	VERB
inlawrev-2375	321	9	a	a	DET
inlawrev-2375	321	10	leasehold	leasehold	NOUN
inlawrev-2375	321	11	or	or	CCONJ
inlawrev-2375	321	12	a	a	DET
inlawrev-2375	321	13	life	life	NOUN
inlawrev-2375	321	14	estate	estate	NOUN
inlawrev-2375	321	15	,	,	PUNCT
inlawrev-2375	321	16	it	it	PRON
inlawrev-2375	321	17	should	should	AUX
inlawrev-2375	321	18	also	also	ADV
inlawrev-2375	321	19	disqualify	disqualify	VERB
inlawrev-2375	321	20	a	a	DET
inlawrev-2375	321	21	transaction	transaction	NOUN
inlawrev-2375	321	22	involving	involve	VERB
inlawrev-2375	321	23	a	a	DET
inlawrev-2375	321	24	natural	natural	ADJ
inlawrev-2375	321	25	deposit	deposit	NOUN
inlawrev-2375	321	26	or	or	CCONJ
inlawrev-2375	321	27	a	a	DET
inlawrev-2375	321	28	franchise	franchise	NOUN
inlawrev-2375	321	29	.	.	PUNCT
inlawrev-2375	322	1	478	478	NUM
inlawrev-2375	322	2	indiana	indiana	PROPN
inlawrev-2375	322	3	law	law	PROPN
inlawrev-2375	322	4	review	review	NOUN
inlawrev-2375	322	5	[	[	X
inlawrev-2375	322	6	vol	vol	NOUN
inlawrev-2375	322	7	.	.	PUNCT
inlawrev-2375	322	8	13:463	13:463	NUM
inlawrev-2375	322	9	received	receive	VERB
inlawrev-2375	322	10	.	.	PUNCT
inlawrev-2375	323	1	as	as	ADP
inlawrev-2375	323	2	an	an	DET
inlawrev-2375	323	3	alternative	alternative	NOUN
inlawrev-2375	323	4	,	,	PUNCT
inlawrev-2375	323	5	he	he	PRON
inlawrev-2375	323	6	may	may	AUX
inlawrev-2375	323	7	receive	receive	VERB
inlawrev-2375	323	8	only	only	ADV
inlawrev-2375	323	9	a	a	DET
inlawrev-2375	323	10	"	"	PUNCT
inlawrev-2375	323	11	production	production	NOUN
inlawrev-2375	323	12	payment	payment	NOUN
inlawrev-2375	323	13	"	"	PUNCT
inlawrev-2375	323	14	entitling	entitle	VERB
inlawrev-2375	323	15	him	he	PRON
inlawrev-2375	323	16	to	to	ADP
inlawrev-2375	323	17	a	a	DET
inlawrev-2375	323	18	specified	specified	ADJ
inlawrev-2375	323	19	percentage	percentage	NOUN
inlawrev-2375	323	20	of	of	ADP
inlawrev-2375	323	21	production	production	NOUN
inlawrev-2375	323	22	up	up	ADP
inlawrev-2375	323	23	to	to	ADP
inlawrev-2375	323	24	a	a	DET
inlawrev-2375	323	25	specific	specific	ADJ
inlawrev-2375	323	26	dollar	dollar	NOUN
inlawrev-2375	323	27	amount	amount	NOUN
inlawrev-2375	323	28	.	.	PUNCT
inlawrev-2375	324	1	in	in	ADP
inlawrev-2375	324	2	short	short	ADJ
inlawrev-2375	324	3	,	,	PUNCT
inlawrev-2375	324	4	the	the	DET
inlawrev-2375	324	5	production	production	NOUN
inlawrev-2375	324	6	payment	payment	NOUN
inlawrev-2375	324	7	is	be	AUX
inlawrev-2375	324	8	like	like	ADP
inlawrev-2375	324	9	a	a	DET
inlawrev-2375	324	10	royalty	royalty	NOUN
inlawrev-2375	324	11	except	except	SCONJ
inlawrev-2375	324	12	that	that	SCONJ
inlawrev-2375	324	13	it	it	PRON
inlawrev-2375	324	14	provides	provide	VERB
inlawrev-2375	324	15	for	for	ADP
inlawrev-2375	324	16	a	a	DET
inlawrev-2375	324	17	maximum	maximum	ADJ
inlawrev-2375	324	18	amount	amount	NOUN
inlawrev-2375	324	19	payable	payable	ADJ
inlawrev-2375	324	20	.	.	PUNCT
inlawrev-2375	325	1	the	the	DET
inlawrev-2375	325	2	distinction	distinction	NOUN
inlawrev-2375	325	3	between	between	ADP
inlawrev-2375	325	4	a	a	DET
inlawrev-2375	325	5	royalty	royalty	NOUN
inlawrev-2375	325	6	and	and	CCONJ
inlawrev-2375	325	7	a	a	DET
inlawrev-2375	325	8	production	production	NOUN
inlawrev-2375	325	9	payment	payment	NOUN
inlawrev-2375	325	10	has	have	AUX
inlawrev-2375	325	11	been	be	AUX
inlawrev-2375	325	12	a	a	DET
inlawrev-2375	325	13	significant	significant	ADJ
inlawrev-2375	325	14	factor	factor	NOUN
inlawrev-2375	325	15	in	in	ADP
inlawrev-2375	325	16	applying	apply	VERB
inlawrev-2375	325	17	the	the	DET
inlawrev-2375	325	18	economic	economic	ADJ
inlawrev-2375	325	19	interest	interest	NOUN
inlawrev-2375	325	20	test	test	NOUN
inlawrev-2375	325	21	.	.	PUNCT
inlawrev-2375	326	1	1	1	X
inlawrev-2375	326	2	.	.	X
inlawrev-2375	326	3	cases	case	NOUN
inlawrev-2375	326	4	involving	involve	VERB
inlawrev-2375	326	5	royalties	royalty	NOUN
inlawrev-2375	326	6	or	or	CCONJ
inlawrev-2375	326	7	other	other	ADJ
inlawrev-2375	326	8	unlimited	unlimited	ADJ
inlawrev-2375	326	9	payments	payment	NOUN
inlawrev-2375	326	10	.	.	PUNCT
inlawrev-2375	326	11	—	—	PUNCT
inlawrev-2375	327	1	palmer	palmer	PROPN
inlawrev-2375	327	2	v.	v.	CCONJ
inlawrev-2375	327	3	bender,^	bender,^	PROPN
inlawrev-2375	327	4	*	*	VERB
inlawrev-2375	327	5	the	the	DET
inlawrev-2375	327	6	first	first	ADJ
inlawrev-2375	327	7	supreme	supreme	PROPN
inlawrev-2375	327	8	court	court	PROPN
inlawrev-2375	327	9	decision	decision	NOUN
inlawrev-2375	327	10	applying	apply	VERB
inlawrev-2375	327	11	the	the	DET
inlawrev-2375	327	12	economic	economic	ADJ
inlawrev-2375	327	13	interest	interest	NOUN
inlawrev-2375	327	14	test	test	NOUN
inlawrev-2375	327	15	,	,	PUNCT
inlawrev-2375	327	16	concerned	concerned	ADJ
inlawrev-2375	327	17	taxpayers	taxpayer	NOUN
inlawrev-2375	327	18	who	who	PRON
inlawrev-2375	327	19	had	have	AUX
inlawrev-2375	327	20	acquired	acquire	VERB
inlawrev-2375	327	21	,	,	PUNCT
inlawrev-2375	327	22	through	through	ADP
inlawrev-2375	327	23	a	a	DET
inlawrev-2375	327	24	lease	lease	NOUN
inlawrev-2375	327	25	,	,	PUNCT
inlawrev-2375	327	26	complete	complete	ADJ
inlawrev-2375	327	27	control	control	NOUN
inlawrev-2375	327	28	of	of	ADP
inlawrev-2375	327	29	an	an	DET
inlawrev-2375	327	30	oil	oil	NOUN
inlawrev-2375	327	31	deposit	deposit	NOUN
inlawrev-2375	327	32	.	.	PUNCT
inlawrev-2375	328	1	although	although	SCONJ
inlawrev-2375	328	2	referred	refer	VERB
inlawrev-2375	328	3	to	to	ADP
inlawrev-2375	328	4	as	as	ADP
inlawrev-2375	328	5	lessees	lessee	NOUN
inlawrev-2375	328	6	,	,	PUNCT
inlawrev-2375	328	7	the	the	DET
inlawrev-2375	328	8	taxpayers	taxpayer	NOUN
inlawrev-2375	328	9	clearly	clearly	ADV
inlawrev-2375	328	10	owned	own	VERB
inlawrev-2375	328	11	the	the	DET
inlawrev-2375	328	12	deposit	deposit	NOUN
inlawrev-2375	328	13	in	in	ADP
inlawrev-2375	328	14	place	place	NOUN
inlawrev-2375	328	15	and	and	CCONJ
inlawrev-2375	328	16	were	be	AUX
inlawrev-2375	328	17	free	free	ADJ
inlawrev-2375	328	18	to	to	PART
inlawrev-2375	328	19	sell	sell	VERB
inlawrev-2375	328	20	it	it	PRON
inlawrev-2375	328	21	outright	outright	ADV
inlawrev-2375	328	22	for	for	ADP
inlawrev-2375	328	23	a	a	DET
inlawrev-2375	328	24	lump	lump	NOUN
inlawrev-2375	328	25	sum	sum	NOUN
inlawrev-2375	328	26	or	or	CCONJ
inlawrev-2375	328	27	to	to	PART
inlawrev-2375	328	28	exploit	exploit	VERB
inlawrev-2375	328	29	it	it	PRON
inlawrev-2375	328	30	themselves	themselves	PRON
inlawrev-2375	328	31	.	.	PUNCT
inlawrev-2375	329	1	instead	instead	ADV
inlawrev-2375	329	2	,	,	PUNCT
inlawrev-2375	329	3	the	the	DET
inlawrev-2375	329	4	taxpayers	taxpayer	NOUN
inlawrev-2375	329	5	assigned	assign	VERB
inlawrev-2375	329	6	the	the	DET
inlawrev-2375	329	7	exploitation	exploitation	NOUN
inlawrev-2375	329	8	rights	right	NOUN
inlawrev-2375	329	9	to	to	ADP
inlawrev-2375	329	10	an	an	DET
inlawrev-2375	329	11	oil	oil	NOUN
inlawrev-2375	329	12	company	company	NOUN
inlawrev-2375	329	13	in	in	ADP
inlawrev-2375	329	14	exchange	exchange	NOUN
inlawrev-2375	329	15	for	for	ADP
inlawrev-2375	329	16	(	(	PUNCT
inlawrev-2375	329	17	1	1	X
inlawrev-2375	329	18	)	)	PUNCT
inlawrev-2375	329	19	an	an	DET
inlawrev-2375	329	20	immediate	immediate	ADJ
inlawrev-2375	329	21	cash	cash	NOUN
inlawrev-2375	329	22	payment	payment	NOUN
inlawrev-2375	329	23	,	,	PUNCT
inlawrev-2375	329	24	(	(	PUNCT
inlawrev-2375	329	25	2	2	X
inlawrev-2375	329	26	)	)	PUNCT
inlawrev-2375	329	27	a	a	DET
inlawrev-2375	329	28	deferred	deferred	ADJ
inlawrev-2375	329	29	payment	payment	NOUN
inlawrev-2375	329	30	of	of	ADP
inlawrev-2375	329	31	$	$	SYM
inlawrev-2375	329	32	1,000,000	1,000,000	NUM
inlawrev-2375	329	33	to	to	PART
inlawrev-2375	329	34	be	be	AUX
inlawrev-2375	329	35	paid	pay	VERB
inlawrev-2375	329	36	out	out	ADP
inlawrev-2375	329	37	of	of	ADP
inlawrev-2375	329	38	one	one	NUM
inlawrev-2375	329	39	-	-	PUNCT
inlawrev-2375	329	40	half	half	NOUN
inlawrev-2375	329	41	of	of	ADP
inlawrev-2375	329	42	the	the	DET
inlawrev-2375	329	43	first	first	ADJ
inlawrev-2375	329	44	oil	oil	NOUN
inlawrev-2375	329	45	produced	produce	VERB
inlawrev-2375	329	46	,	,	PUNCT
inlawrev-2375	329	47	and	and	CCONJ
inlawrev-2375	329	48	(	(	PUNCT
inlawrev-2375	329	49	3	3	X
inlawrev-2375	329	50	)	)	PUNCT
inlawrev-2375	329	51	a	a	DET
inlawrev-2375	329	52	royalty	royalty	NOUN
inlawrev-2375	329	53	of	of	ADP
inlawrev-2375	329	54	one	one	NUM
inlawrev-2375	329	55	-	-	PUNCT
inlawrev-2375	329	56	eighth	eighth	NOUN
inlawrev-2375	329	57	of	of	ADP
inlawrev-2375	329	58	all	all	DET
inlawrev-2375	329	59	oil	oil	NOUN
inlawrev-2375	329	60	produced	produce	VERB
inlawrev-2375	329	61	.	.	PUNCT
inlawrev-2375	330	1	the	the	DET
inlawrev-2375	330	2	commissioner	commissioner	NOUN
inlawrev-2375	330	3	urged	urge	VERB
inlawrev-2375	330	4	that	that	SCONJ
inlawrev-2375	330	5	inasmuch	inasmuch	ADJ
inlawrev-2375	330	6	as	as	SCONJ
inlawrev-2375	330	7	taxpayers	taxpayer	NOUN
inlawrev-2375	330	8	transferred	transfer	VERB
inlawrev-2375	330	9	all	all	PRON
inlawrev-2375	330	10	of	of	ADP
inlawrev-2375	330	11	their	their	PRON
inlawrev-2375	330	12	rights	right	NOUN
inlawrev-2375	330	13	in	in	ADP
inlawrev-2375	330	14	the	the	DET
inlawrev-2375	330	15	deposit	deposit	NOUN
inlawrev-2375	330	16	,	,	PUNCT
inlawrev-2375	330	17	the	the	DET
inlawrev-2375	330	18	transaction	transaction	NOUN
inlawrev-2375	330	19	was	be	AUX
inlawrev-2375	330	20	a	a	DET
inlawrev-2375	330	21	sale	sale	NOUN
inlawrev-2375	330	22	rather	rather	ADV
inlawrev-2375	330	23	than	than	ADP
inlawrev-2375	330	24	a	a	DET
inlawrev-2375	330	25	sublease	sublease	NOUN
inlawrev-2375	330	26	under	under	ADP
inlawrev-2375	330	27	applicable	applicable	ADJ
inlawrev-2375	330	28	state	state	NOUN
inlawrev-2375	330	29	law	law	NOUN
inlawrev-2375	330	30	and	and	CCONJ
inlawrev-2375	330	31	that	that	SCONJ
inlawrev-2375	330	32	the	the	DET
inlawrev-2375	330	33	taxpayers	taxpayer	NOUN
inlawrev-2375	330	34	were	be	AUX
inlawrev-2375	330	35	not	not	PART
inlawrev-2375	330	36	entitled	entitle	VERB
inlawrev-2375	330	37	to	to	ADP
inlawrev-2375	330	38	depletion	depletion	NOUN
inlawrev-2375	330	39	deductions	deduction	NOUN
inlawrev-2375	330	40	.	.	PUNCT
inlawrev-2375	331	1	noting	note	VERB
inlawrev-2375	331	2	that	that	SCONJ
inlawrev-2375	331	3	whether	whether	SCONJ
inlawrev-2375	331	4	the	the	DET
inlawrev-2375	331	5	transaction	transaction	NOUN
inlawrev-2375	331	6	was	be	AUX
inlawrev-2375	331	7	a	a	DET
inlawrev-2375	331	8	sale	sale	NOUN
inlawrev-2375	331	9	or	or	CCONJ
inlawrev-2375	331	10	a	a	DET
inlawrev-2375	331	11	sublease	sublease	NOUN
inlawrev-2375	331	12	under	under	ADP
inlawrev-2375	331	13	state	state	NOUN
inlawrev-2375	331	14	law	law	NOUN
inlawrev-2375	331	15	is	be	AUX
inlawrev-2375	331	16	immaterial	immaterial	ADJ
inlawrev-2375	331	17	for	for	ADP
inlawrev-2375	331	18	federal	federal	ADJ
inlawrev-2375	331	19	tax	tax	NOUN
inlawrev-2375	331	20	purposes	purpose	NOUN
inlawrev-2375	331	21	,	,	PUNCT
inlawrev-2375	331	22	the	the	DET
inlawrev-2375	331	23	supreme	supreme	PROPN
inlawrev-2375	331	24	court	court	PROPN
inlawrev-2375	331	25	held	hold	VERB
inlawrev-2375	331	26	that	that	SCONJ
inlawrev-2375	331	27	the	the	DET
inlawrev-2375	331	28	taxpayers	taxpayer	NOUN
inlawrev-2375	331	29	"	"	PUNCT
inlawrev-2375	331	30	retained	retain	VERB
inlawrev-2375	331	31	,	,	PUNCT
inlawrev-2375	331	32	by	by	ADP
inlawrev-2375	331	33	their	their	PRON
inlawrev-2375	331	34	stipulations	stipulation	NOUN
inlawrev-2375	331	35	for	for	ADP
inlawrev-2375	331	36	royalties	royalty	NOUN
inlawrev-2375	331	37	,	,	PUNCT
inlawrev-2375	331	38	an	an	DET
inlawrev-2375	331	39	economic	economic	ADJ
inlawrev-2375	331	40	interest	interest	NOUN
inlawrev-2375	331	41	in	in	ADP
inlawrev-2375	331	42	the	the	DET
inlawrev-2375	331	43	oil	oil	NOUN
inlawrev-2375	331	44	in	in	ADP
inlawrev-2375	331	45	place	place	NOUN
inlawrev-2375	331	46	identical	identical	ADJ
inlawrev-2375	331	47	with	with	ADP
inlawrev-2375	331	48	that	that	PRON
inlawrev-2375	331	49	of	of	ADP
inlawrev-2375	331	50	a	a	DET
inlawrev-2375	331	51	lessor	lessor	NOUN
inlawrev-2375	331	52	.	.	PUNCT
inlawrev-2375	332	1	"	"	PUNCT
inlawrev-2375	332	2	®	®	NOUN
inlawrev-2375	332	3	^	^	PUNCT
inlawrev-2375	332	4	through	through	ADP
inlawrev-2375	332	5	the	the	DET
inlawrev-2375	332	6	royalty	royalty	NOUN
inlawrev-2375	332	7	agreement	agreement	NOUN
inlawrev-2375	332	8	,	,	PUNCT
inlawrev-2375	332	9	the	the	DET
inlawrev-2375	332	10	taxpayers	taxpayer	NOUN
inlawrev-2375	332	11	shared	share	VERB
inlawrev-2375	332	12	in	in	ADP
inlawrev-2375	332	13	the	the	DET
inlawrev-2375	332	14	oil	oil	NOUN
inlawrev-2375	332	15	produced	produce	VERB
inlawrev-2375	332	16	and	and	CCONJ
inlawrev-2375	332	17	in	in	ADP
inlawrev-2375	332	18	the	the	DET
inlawrev-2375	332	19	risk	risk	NOUN
inlawrev-2375	332	20	of	of	ADP
inlawrev-2375	332	21	the	the	DET
inlawrev-2375	332	22	oil	oil	NOUN
inlawrev-2375	332	23	being	be	AUX
inlawrev-2375	332	24	destroyed	destroy	VERB
inlawrev-2375	332	25	.	.	PUNCT
inlawrev-2375	333	1	since	since	SCONJ
inlawrev-2375	333	2	the	the	DET
inlawrev-2375	333	3	taxpayers	taxpayer	NOUN
inlawrev-2375	333	4	retained	retain	VERB
inlawrev-2375	333	5	an	an	DET
inlawrev-2375	333	6	economic	economic	ADJ
inlawrev-2375	333	7	interest	interest	NOUN
inlawrev-2375	333	8	,	,	PUNCT
inlawrev-2375	333	9	they	they	PRON
inlawrev-2375	333	10	were	be	AUX
inlawrev-2375	333	11	entitled	entitle	VERB
inlawrev-2375	333	12	to	to	ADP
inlawrev-2375	333	13	an	an	DET
inlawrev-2375	333	14	equitable	equitable	ADJ
inlawrev-2375	333	15	portion	portion	NOUN
inlawrev-2375	333	16	of	of	ADP
inlawrev-2375	333	17	the	the	DET
inlawrev-2375	333	18	depletion	depletion	NOUN
inlawrev-2375	333	19	allowance	allowance	NOUN
inlawrev-2375	333	20	.	.	PUNCT
inlawrev-2375	334	1	®	®	NOUN
inlawrev-2375	334	2	*	*	PUNCT
inlawrev-2375	334	3	it	it	PRON
inlawrev-2375	334	4	was	be	AUX
inlawrev-2375	334	5	thus	thus	ADV
inlawrev-2375	334	6	established	establish	VERB
inlawrev-2375	334	7	that	that	SCONJ
inlawrev-2375	334	8	a	a	DET
inlawrev-2375	334	9	retained	retain	VERB
inlawrev-2375	334	10	royalty	royalty	NOUN
inlawrev-2375	334	11	based	base	VERB
inlawrev-2375	334	12	on	on	ADP
inlawrev-2375	334	13	output	output	NOUN
inlawrev-2375	334	14	or	or	CCONJ
inlawrev-2375	334	15	production	production	NOUN
inlawrev-2375	334	16	is	be	AUX
inlawrev-2375	334	17	a	a	DET
inlawrev-2375	334	18	retained	retain	VERB
inlawrev-2375	334	19	economic	economic	ADJ
inlawrev-2375	334	20	interest	interest	NOUN
inlawrev-2375	334	21	.	.	PUNCT
inlawrev-2375	335	1	in	in	ADP
inlawrev-2375	335	2	kirby	kirby	PROPN
inlawrev-2375	335	3	petroleum	petroleum	PROPN
inlawrev-2375	335	4	co.	co.	PROPN
inlawrev-2375	336	1	v.	v.	ADP
inlawrev-2375	336	2	commissioner,^	commissioner,^	PROPN
inlawrev-2375	336	3	''	''	PUNCT
inlawrev-2375	336	4	the	the	DET
inlawrev-2375	336	5	owner	owner	NOUN
inlawrev-2375	336	6	in	in	ADP
inlawrev-2375	336	7	fee	fee	NOUN
inlawrev-2375	336	8	of	of	ADP
inlawrev-2375	336	9	the	the	DET
inlawrev-2375	336	10	real	real	ADJ
inlawrev-2375	336	11	estate	estate	NOUN
inlawrev-2375	336	12	leased	lease	VERB
inlawrev-2375	336	13	it	it	PRON
inlawrev-2375	336	14	for	for	ADP
inlawrev-2375	336	15	the	the	DET
inlawrev-2375	336	16	production	production	NOUN
inlawrev-2375	336	17	of	of	ADP
inlawrev-2375	336	18	oil	oil	NOUN
inlawrev-2375	336	19	,	,	PUNCT
inlawrev-2375	336	20	gas	gas	NOUN
inlawrev-2375	336	21	,	,	PUNCT
inlawrev-2375	336	22	and	and	CCONJ
inlawrev-2375	336	23	other	other	ADJ
inlawrev-2375	336	24	minerals	mineral	NOUN
inlawrev-2375	336	25	.	.	PUNCT
inlawrev-2375	337	1	the	the	DET
inlawrev-2375	337	2	lessee	lessee	NOUN
inlawrev-2375	337	3	agreed	agree	VERB
inlawrev-2375	337	4	to	to	PART
inlawrev-2375	337	5	pay	pay	VERB
inlawrev-2375	337	6	the	the	DET
inlawrev-2375	337	7	taxpayer	taxpayer	NOUN
inlawrev-2375	337	8	a	a	DET
inlawrev-2375	337	9	lump	lump	NOUN
inlawrev-2375	337	10	sum	sum	NOUN
inlawrev-2375	337	11	bonus	bonus	NOUN
inlawrev-2375	337	12	,	,	PUNCT
inlawrev-2375	337	13	a	a	DET
inlawrev-2375	337	14	royalty	royalty	NOUN
inlawrev-2375	337	15	based	base	VERB
inlawrev-2375	337	16	on	on	ADP
inlawrev-2375	337	17	production	production	NOUN
inlawrev-2375	337	18	,	,	PUNCT
inlawrev-2375	337	19	and	and	CCONJ
inlawrev-2375	337	20	twenty	twenty	NUM
inlawrev-2375	337	21	percent	percent	NOUN
inlawrev-2375	337	22	of	of	ADP
inlawrev-2375	337	23	the	the	DET
inlawrev-2375	337	24	net	net	ADJ
inlawrev-2375	337	25	profits	profit	NOUN
inlawrev-2375	337	26	realized	realize	VERB
inlawrev-2375	337	27	from	from	ADP
inlawrev-2375	337	28	exploitation	exploitation	NOUN
inlawrev-2375	337	29	under	under	ADP
inlawrev-2375	337	30	the	the	DET
inlawrev-2375	337	31	lease	lease	NOUN
inlawrev-2375	337	32	.	.	PUNCT
inlawrev-2375	338	1	the	the	DET
inlawrev-2375	338	2	commissioner	commissioner	NOUN
inlawrev-2375	338	3	allowed	allow	VERB
inlawrev-2375	338	4	depletion	depletion	NOUN
inlawrev-2375	338	5	deductions	deduction	NOUN
inlawrev-2375	338	6	based	base	VERB
inlawrev-2375	338	7	on	on	ADP
inlawrev-2375	338	8	royalty	royalty	NOUN
inlawrev-2375	338	9	payments	payment	NOUN
inlawrev-2375	338	10	and	and	CCONJ
inlawrev-2375	338	11	the	the	DET
inlawrev-2375	338	12	bonus	bonus	NOUN
inlawrev-2375	338	13	,	,	PUNCT
inlawrev-2375	338	14	which	which	PRON
inlawrev-2375	338	15	was	be	AUX
inlawrev-2375	338	16	regarded	regard	VERB
inlawrev-2375	338	17	as	as	ADP
inlawrev-2375	338	18	an	an	DET
inlawrev-2375	338	19	advance	advance	NOUN
inlawrev-2375	338	20	royalty	royalty	NOUN
inlawrev-2375	338	21	,	,	PUNCT
inlawrev-2375	338	22	but	but	CCONJ
inlawrev-2375	338	23	denied	deny	VERB
inlawrev-2375	338	24	depletion	depletion	NOUN
inlawrev-2375	338	25	based	base	VERB
inlawrev-2375	338	26	on	on	ADP
inlawrev-2375	338	27	income	income	NOUN
inlawrev-2375	338	28	derived	derive	VERB
inlawrev-2375	338	29	from	from	ADP
inlawrev-2375	338	30	the	the	DET
inlawrev-2375	338	31	profit	profit	NOUN
inlawrev-2375	338	32	sharing	sharing	NOUN
inlawrev-2375	338	33	arrangement	arrangement	NOUN
inlawrev-2375	338	34	.	.	PUNCT
inlawrev-2375	339	1	in	in	ADP
inlawrev-2375	339	2	overruling	overrule	VERB
inlawrev-2375	339	3	the	the	DET
inlawrev-2375	339	4	commissioner	commissioner	NOUN
inlawrev-2375	339	5	,	,	PUNCT
inlawrev-2375	339	6	the	the	DET
inlawrev-2375	339	7	court	court	NOUN
inlawrev-2375	339	8	stated	state	VERB
inlawrev-2375	339	9	:	:	PUNCT
inlawrev-2375	339	10	"	"	PUNCT
inlawrev-2375	339	11	"	"	PUNCT
inlawrev-2375	339	12	287	287	NUM
inlawrev-2375	339	13	u.s	u.s	PROPN
inlawrev-2375	339	14	.	.	PROPN
inlawrev-2375	339	15	551	551	NUM
inlawrev-2375	339	16	(	(	PUNCT
inlawrev-2375	339	17	1932	1932	NUM
inlawrev-2375	339	18	)	)	PUNCT
inlawrev-2375	339	19	.	.	PUNCT
inlawrev-2375	340	1	''	''	PUNCT
inlawrev-2375	340	2	i	i	PRON
inlawrev-2375	340	3	d.	d.	PROPN
inlawrev-2375	340	4	at	at	ADP
inlawrev-2375	340	5	558	558	NUM
inlawrev-2375	340	6	.	.	PUNCT
inlawrev-2375	341	1	"	"	PUNCT
inlawrev-2375	341	2	"	"	PUNCT
inlawrev-2375	341	3	when	when	SCONJ
inlawrev-2375	341	4	more	more	ADJ
inlawrev-2375	341	5	than	than	ADP
inlawrev-2375	341	6	one	one	NUM
inlawrev-2375	341	7	party	party	NOUN
inlawrev-2375	341	8	has	have	VERB
inlawrev-2375	341	9	an	an	DET
inlawrev-2375	341	10	economic	economic	ADJ
inlawrev-2375	341	11	interest	interest	NOUN
inlawrev-2375	341	12	in	in	ADP
inlawrev-2375	341	13	a	a	DET
inlawrev-2375	341	14	depletable	depletable	ADJ
inlawrev-2375	341	15	asset	asset	NOUN
inlawrev-2375	341	16	,	,	PUNCT
inlawrev-2375	341	17	the	the	DET
inlawrev-2375	341	18	depletion	depletion	NOUN
inlawrev-2375	341	19	allowance	allowance	NOUN
inlawrev-2375	341	20	must	must	AUX
inlawrev-2375	341	21	be	be	AUX
inlawrev-2375	341	22	equitably	equitably	ADV
inlawrev-2375	341	23	apportioned	apportion	VERB
inlawrev-2375	341	24	.	.	PUNCT
inlawrev-2375	341	25	i.r.c	i.r.c	NOUN
inlawrev-2375	341	26	.	.	PUNCT
inlawrev-2375	342	1	§	§	PROPN
inlawrev-2375	342	2	611(b	611(b	PROPN
inlawrev-2375	342	3	)	)	PUNCT
inlawrev-2375	342	4	.	.	PUNCT
inlawrev-2375	343	1	"	"	PUNCT
inlawrev-2375	343	2	^326	^326	NOUN
inlawrev-2375	343	3	u.s	u.s	PROPN
inlawrev-2375	343	4	.	.	PROPN
inlawrev-2375	343	5	599	599	NUM
inlawrev-2375	343	6	(	(	PUNCT
inlawrev-2375	343	7	1946	1946	NUM
inlawrev-2375	343	8	)	)	PUNCT
inlawrev-2375	343	9	.	.	PUNCT
inlawrev-2375	344	1	1980	1980	NUM
inlawrev-2375	344	2	]	]	PUNCT
inlawrev-2375	344	3	capital	capital	NOUN
inlawrev-2375	344	4	gain	gain	VERB
inlawrev-2375	344	5	479	479	NUM
inlawrev-2375	344	6	if	if	SCONJ
inlawrev-2375	344	7	the	the	DET
inlawrev-2375	344	8	additional	additional	ADJ
inlawrev-2375	344	9	payments	payment	NOUN
inlawrev-2375	344	10	in	in	ADP
inlawrev-2375	344	11	these	these	DET
inlawrev-2375	344	12	leases	lease	NOUN
inlawrev-2375	344	13	had	have	AUX
inlawrev-2375	344	14	been	be	AUX
inlawrev-2375	344	15	a	a	DET
inlawrev-2375	344	16	portion	portion	NOUN
inlawrev-2375	344	17	of	of	ADP
inlawrev-2375	344	18	the	the	DET
inlawrev-2375	344	19	gross	gross	ADJ
inlawrev-2375	344	20	receipts	receipt	NOUN
inlawrev-2375	344	21	from	from	ADP
inlawrev-2375	344	22	the	the	DET
inlawrev-2375	344	23	sale	sale	NOUN
inlawrev-2375	344	24	of	of	ADP
inlawrev-2375	344	25	oil	oil	NOUN
inlawrev-2375	344	26	extracted	extract	VERB
inlawrev-2375	344	27	by	by	ADP
inlawrev-2375	344	28	the	the	DET
inlawrev-2375	344	29	lessees	lessee	NOUN
inlawrev-2375	344	30	instead	instead	ADV
inlawrev-2375	344	31	of	of	ADP
inlawrev-2375	344	32	a	a	DET
inlawrev-2375	344	33	portion	portion	NOUN
inlawrev-2375	344	34	of	of	ADP
inlawrev-2375	344	35	the	the	DET
inlawrev-2375	344	36	net	net	ADJ
inlawrev-2375	344	37	profits	profit	NOUN
inlawrev-2375	344	38	,	,	PUNCT
inlawrev-2375	344	39	there	there	PRON
inlawrev-2375	344	40	would	would	AUX
inlawrev-2375	344	41	have	have	AUX
inlawrev-2375	344	42	been	be	AUX
inlawrev-2375	344	43	no	no	ADV
inlawrev-2375	344	44	doubt	doubt	NOUN
inlawrev-2375	344	45	as	as	ADP
inlawrev-2375	344	46	to	to	ADP
inlawrev-2375	344	47	the	the	DET
inlawrev-2375	344	48	economic	economic	ADJ
inlawrev-2375	344	49	interest	interest	NOUN
inlawrev-2375	344	50	of	of	ADP
inlawrev-2375	344	51	the	the	DET
inlawrev-2375	344	52	lessors	lessor	NOUN
inlawrev-2375	344	53	in	in	ADP
inlawrev-2375	344	54	such	such	ADJ
inlawrev-2375	344	55	oil	oil	NOUN
inlawrev-2375	344	56	.	.	PUNCT
inlawrev-2375	345	1	this	this	PRON
inlawrev-2375	345	2	would	would	AUX
inlawrev-2375	345	3	be	be	AUX
inlawrev-2375	345	4	an	an	DET
inlawrev-2375	345	5	oil	oil	NOUN
inlawrev-2375	345	6	royalty	royalty	NOUN
inlawrev-2375	345	7	.	.	PUNCT
inlawrev-2375	346	1	the	the	DET
inlawrev-2375	346	2	lessors	lessor	NOUN
inlawrev-2375	346	3	'	'	PART
inlawrev-2375	346	4	economic	economic	ADJ
inlawrev-2375	346	5	interest	interest	NOUN
inlawrev-2375	346	6	in	in	ADP
inlawrev-2375	346	7	the	the	DET
inlawrev-2375	346	8	oil	oil	NOUN
inlawrev-2375	346	9	is	be	AUX
inlawrev-2375	346	10	no	no	ADV
inlawrev-2375	346	11	less	less	ADJ
inlawrev-2375	346	12	when	when	SCONJ
inlawrev-2375	346	13	their	their	PRON
inlawrev-2375	346	14	right	right	NOUN
inlawrev-2375	346	15	is	be	AUX
inlawrev-2375	346	16	to	to	ADP
inlawrev-2375	346	17	a	a	DET
inlawrev-2375	346	18	share	share	NOUN
inlawrev-2375	346	19	of	of	ADP
inlawrev-2375	346	20	net	net	ADJ
inlawrev-2375	346	21	profit.^	profit.^	PROPN
inlawrev-2375	346	22	®	®	PROPN
inlawrev-2375	346	23	burton	burton	PROPN
inlawrev-2375	346	24	-	-	PUNCT
inlawrev-2375	346	25	sutton	sutton	PROPN
inlawrev-2375	346	26	oil	oil	PROPN
inlawrev-2375	346	27	co.	co.	PROPN
inlawrev-2375	347	1	v.	v.	CCONJ
inlawrev-2375	347	2	commissioner^^	commissioner^^	NUM
inlawrev-2375	347	3	involved	involve	VERB
inlawrev-2375	347	4	a	a	DET
inlawrev-2375	347	5	similar	similar	ADJ
inlawrev-2375	347	6	transaction	transaction	NOUN
inlawrev-2375	347	7	wherein	wherein	SCONJ
inlawrev-2375	347	8	the	the	DET
inlawrev-2375	347	9	taxpayer	taxpayer	NOUN
inlawrev-2375	347	10	,	,	PUNCT
inlawrev-2375	347	11	an	an	DET
inlawrev-2375	347	12	oil	oil	NOUN
inlawrev-2375	347	13	company	company	NOUN
inlawrev-2375	347	14	engaged	engage	VERB
inlawrev-2375	347	15	in	in	ADP
inlawrev-2375	347	16	exploitation	exploitation	NOUN
inlawrev-2375	347	17	activities	activity	NOUN
inlawrev-2375	347	18	,	,	PUNCT
inlawrev-2375	347	19	had	have	AUX
inlawrev-2375	347	20	obtained	obtain	VERB
inlawrev-2375	347	21	an	an	DET
inlawrev-2375	347	22	oil	oil	NOUN
inlawrev-2375	347	23	lease	lease	NOUN
inlawrev-2375	347	24	by	by	ADP
inlawrev-2375	347	25	assignment	assignment	NOUN
inlawrev-2375	347	26	,	,	PUNCT
inlawrev-2375	347	27	and	and	CCONJ
inlawrev-2375	347	28	agreed	agree	VERB
inlawrev-2375	347	29	to	to	PART
inlawrev-2375	347	30	pay	pay	VERB
inlawrev-2375	347	31	the	the	DET
inlawrev-2375	347	32	lessee	lessee	NOUN
inlawrev-2375	347	33	-	-	PUNCT
inlawrev-2375	347	34	assignor	assignor	NOUN
inlawrev-2375	347	35	fifty	fifty	NUM
inlawrev-2375	347	36	percent	percent	NOUN
inlawrev-2375	347	37	of	of	ADP
inlawrev-2375	347	38	the	the	DET
inlawrev-2375	347	39	net	net	ADJ
inlawrev-2375	347	40	profit	profit	NOUN
inlawrev-2375	347	41	realized	realize	VERB
inlawrev-2375	347	42	from	from	ADP
inlawrev-2375	347	43	production	production	NOUN
inlawrev-2375	347	44	.	.	PUNCT
inlawrev-2375	348	1	the	the	DET
inlawrev-2375	348	2	taxpayer	taxpayer	NOUN
inlawrev-2375	348	3	deducted	deduct	VERB
inlawrev-2375	348	4	these	these	DET
inlawrev-2375	348	5	payments	payment	NOUN
inlawrev-2375	348	6	on	on	ADP
inlawrev-2375	348	7	the	the	DET
inlawrev-2375	348	8	theory	theory	NOUN
inlawrev-2375	348	9	that	that	SCONJ
inlawrev-2375	348	10	the	the	DET
inlawrev-2375	348	11	lessee	lessee	NOUN
inlawrev-2375	348	12	-	-	PUNCT
inlawrev-2375	348	13	assignor	assignor	NOUN
inlawrev-2375	348	14	retained	retain	VERB
inlawrev-2375	348	15	an	an	DET
inlawrev-2375	348	16	economic	economic	ADJ
inlawrev-2375	348	17	interest	interest	NOUN
inlawrev-2375	348	18	in	in	ADP
inlawrev-2375	348	19	the	the	DET
inlawrev-2375	348	20	deposit	deposit	NOUN
inlawrev-2375	348	21	and	and	CCONJ
inlawrev-2375	348	22	that	that	SCONJ
inlawrev-2375	348	23	the	the	DET
inlawrev-2375	348	24	payments	payment	NOUN
inlawrev-2375	348	25	were	be	AUX
inlawrev-2375	348	26	similar	similar	ADJ
inlawrev-2375	348	27	to	to	PART
inlawrev-2375	348	28	rent	rent	VERB
inlawrev-2375	348	29	on	on	ADP
inlawrev-2375	348	30	a	a	DET
inlawrev-2375	348	31	sublease	sublease	NOUN
inlawrev-2375	348	32	.	.	PUNCT
inlawrev-2375	349	1	the	the	DET
inlawrev-2375	349	2	commissioner	commissioner	NOUN
inlawrev-2375	349	3	denied	deny	VERB
inlawrev-2375	349	4	the	the	DET
inlawrev-2375	349	5	deduction	deduction	NOUN
inlawrev-2375	349	6	,	,	PUNCT
inlawrev-2375	349	7	claiming	claim	VERB
inlawrev-2375	349	8	that	that	SCONJ
inlawrev-2375	349	9	the	the	DET
inlawrev-2375	349	10	lessee	lessee	NOUN
inlawrev-2375	349	11	-	-	PUNCT
inlawrev-2375	349	12	assignor	assignor	NOUN
inlawrev-2375	349	13	had	have	AUX
inlawrev-2375	349	14	sold	sell	VERB
inlawrev-2375	349	15	its	its	PRON
inlawrev-2375	349	16	entire	entire	ADJ
inlawrev-2375	349	17	interest	interest	NOUN
inlawrev-2375	349	18	and	and	CCONJ
inlawrev-2375	349	19	the	the	DET
inlawrev-2375	349	20	payments	payment	NOUN
inlawrev-2375	349	21	were	be	AUX
inlawrev-2375	349	22	nondeductible	nondeductible	ADJ
inlawrev-2375	349	23	acquisition	acquisition	NOUN
inlawrev-2375	349	24	costs	cost	NOUN
inlawrev-2375	349	25	.	.	PUNCT
inlawrev-2375	350	1	the	the	DET
inlawrev-2375	350	2	government	government	NOUN
inlawrev-2375	350	3	attempted	attempt	VERB
inlawrev-2375	350	4	to	to	PART
inlawrev-2375	350	5	distinguish	distinguish	VERB
inlawrev-2375	350	6	kirby	kirby	PROPN
inlawrev-2375	350	7	wherein	wherein	SCONJ
inlawrev-2375	350	8	the	the	DET
inlawrev-2375	350	9	taxpayer	taxpayer	NOUN
inlawrev-2375	350	10	had	have	AUX
inlawrev-2375	350	11	retained	retain	VERB
inlawrev-2375	350	12	a	a	DET
inlawrev-2375	350	13	right	right	NOUN
inlawrev-2375	350	14	to	to	ADP
inlawrev-2375	350	15	royalties	royalty	NOUN
inlawrev-2375	350	16	based	base	VERB
inlawrev-2375	350	17	on	on	ADP
inlawrev-2375	350	18	production	production	NOUN
inlawrev-2375	350	19	as	as	ADV
inlawrev-2375	350	20	well	well	ADV
inlawrev-2375	350	21	as	as	ADP
inlawrev-2375	350	22	a	a	DET
inlawrev-2375	350	23	right	right	NOUN
inlawrev-2375	350	24	to	to	PART
inlawrev-2375	350	25	share	share	VERB
inlawrev-2375	350	26	in	in	ADP
inlawrev-2375	350	27	net	net	ADJ
inlawrev-2375	350	28	profits	profit	NOUN
inlawrev-2375	350	29	.	.	PUNCT
inlawrev-2375	351	1	the	the	DET
inlawrev-2375	351	2	court	court	NOUN
inlawrev-2375	351	3	responded	respond	VERB
inlawrev-2375	351	4	:	:	PUNCT
inlawrev-2375	351	5	we	we	PRON
inlawrev-2375	351	6	do	do	AUX
inlawrev-2375	351	7	not	not	PART
inlawrev-2375	351	8	agree	agree	VERB
inlawrev-2375	351	9	with	with	ADP
inlawrev-2375	351	10	the	the	DET
inlawrev-2375	351	11	government	government	NOUN
inlawrev-2375	351	12	that	that	SCONJ
inlawrev-2375	351	13	ownership	ownership	NOUN
inlawrev-2375	351	14	of	of	ADP
inlawrev-2375	351	15	a	a	DET
inlawrev-2375	351	16	royalty	royalty	NOUN
inlawrev-2375	351	17	or	or	CCONJ
inlawrev-2375	351	18	other	other	ADJ
inlawrev-2375	351	19	economic	economic	ADJ
inlawrev-2375	351	20	interest	interest	NOUN
inlawrev-2375	351	21	in	in	ADP
inlawrev-2375	351	22	addition	addition	NOUN
inlawrev-2375	351	23	to	to	ADP
inlawrev-2375	351	24	the	the	DET
inlawrev-2375	351	25	right	right	NOUN
inlawrev-2375	351	26	to	to	ADP
inlawrev-2375	351	27	net	net	ADJ
inlawrev-2375	351	28	profits	profit	NOUN
inlawrev-2375	351	29	is	be	AUX
inlawrev-2375	351	30	essential	essential	ADJ
inlawrev-2375	351	31	to	to	PART
inlawrev-2375	351	32	make	make	VERB
inlawrev-2375	351	33	the	the	DET
inlawrev-2375	351	34	possessor	possessor	NOUN
inlawrev-2375	351	35	of	of	ADP
inlawrev-2375	351	36	a	a	DET
inlawrev-2375	351	37	right	right	NOUN
inlawrev-2375	351	38	to	to	PART
inlawrev-2375	351	39	share	share	VERB
inlawrev-2375	351	40	in	in	ADP
inlawrev-2375	351	41	net	net	ADJ
inlawrev-2375	351	42	profits	profit	NOUN
inlawrev-2375	351	43	the	the	DET
inlawrev-2375	351	44	owner	owner	NOUN
inlawrev-2375	351	45	of	of	ADP
inlawrev-2375	351	46	an	an	DET
inlawrev-2375	351	47	economic	economic	ADJ
inlawrev-2375	351	48	interest	interest	NOUN
inlawrev-2375	351	49	in	in	ADP
inlawrev-2375	351	50	the	the	DET
inlawrev-2375	351	51	oil	oil	NOUN
inlawrev-2375	351	52	in	in	ADP
inlawrev-2375	351	53	place	place	NOUN
inlawrev-2375	351	54	.	.	PUNCT
inlawrev-2375	352	1	the	the	DET
inlawrev-2375	352	2	decision	decision	NOUN
inlawrev-2375	352	3	in	in	ADP
inlawrev-2375	352	4	kirby	kirby	PROPN
inlawrev-2375	352	5	did	do	AUX
inlawrev-2375	352	6	not	not	PART
inlawrev-2375	352	7	rest	rest	VERB
inlawrev-2375	352	8	on	on	ADP
inlawrev-2375	352	9	that	that	DET
inlawrev-2375	352	10	point	point	NOUN
inlawrev-2375	352	11	.	.	PUNCT
inlawrev-2375	352	12	'	'	PUNCT
inlawrev-2375	352	13	"	"	PUNCT
inlawrev-2375	352	14	the	the	DET
inlawrev-2375	352	15	court	court	NOUN
inlawrev-2375	352	16	observed	observe	VERB
inlawrev-2375	352	17	that	that	SCONJ
inlawrev-2375	352	18	one	one	PRON
inlawrev-2375	352	19	could	could	AUX
inlawrev-2375	352	20	divest	divest	VERB
inlawrev-2375	352	21	himself	himself	PRON
inlawrev-2375	352	22	of	of	ADP
inlawrev-2375	352	23	his	his	PRON
inlawrev-2375	352	24	economic	economic	ADJ
inlawrev-2375	352	25	interest	interest	NOUN
inlawrev-2375	352	26	as	as	ADP
inlawrev-2375	352	27	by	by	ADP
inlawrev-2375	352	28	a	a	DET
inlawrev-2375	352	29	sale	sale	NOUN
inlawrev-2375	352	30	for	for	ADP
inlawrev-2375	352	31	cash	cash	NOUN
inlawrev-2375	352	32	,	,	PUNCT
inlawrev-2375	352	33	but	but	CCONJ
inlawrev-2375	352	34	that	that	SCONJ
inlawrev-2375	352	35	no	no	DET
inlawrev-2375	352	36	such	such	ADJ
inlawrev-2375	352	37	divestment	divestment	NOUN
inlawrev-2375	352	38	occurs	occur	VERB
inlawrev-2375	352	39	where	where	SCONJ
inlawrev-2375	352	40	one	one	PRON
inlawrev-2375	352	41	retains	retain	VERB
inlawrev-2375	352	42	an	an	DET
inlawrev-2375	352	43	interest	interest	NOUN
inlawrev-2375	352	44	in	in	ADP
inlawrev-2375	352	45	net	net	ADJ
inlawrev-2375	352	46	profits	profit	NOUN
inlawrev-2375	352	47	.	.	PUNCT
inlawrev-2375	353	1	because	because	SCONJ
inlawrev-2375	353	2	the	the	DET
inlawrev-2375	353	3	lesseeassignor	lesseeassignor	NOUN
inlawrev-2375	353	4	had	have	AUX
inlawrev-2375	353	5	retained	retain	VERB
inlawrev-2375	353	6	an	an	DET
inlawrev-2375	353	7	economic	economic	ADJ
inlawrev-2375	353	8	interest	interest	NOUN
inlawrev-2375	353	9	through	through	ADP
inlawrev-2375	353	10	the	the	DET
inlawrev-2375	353	11	profit	profit	NOUN
inlawrev-2375	353	12	sharing	sharing	NOUN
inlawrev-2375	353	13	arrangement	arrangement	NOUN
inlawrev-2375	353	14	,	,	PUNCT
inlawrev-2375	353	15	the	the	DET
inlawrev-2375	353	16	taxpayer	taxpayer	NOUN
inlawrev-2375	353	17	had	have	AUX
inlawrev-2375	353	18	not	not	PART
inlawrev-2375	353	19	purchased	purchase	VERB
inlawrev-2375	353	20	the	the	DET
inlawrev-2375	353	21	lease	lease	NOUN
inlawrev-2375	353	22	and	and	CCONJ
inlawrev-2375	353	23	was	be	AUX
inlawrev-2375	353	24	entitled	entitle	VERB
inlawrev-2375	353	25	to	to	PART
inlawrev-2375	353	26	deduct	deduct	VERB
inlawrev-2375	353	27	profit	profit	NOUN
inlawrev-2375	353	28	sharing	sharing	NOUN
inlawrev-2375	353	29	payments	payment	NOUN
inlawrev-2375	353	30	.	.	PUNCT
inlawrev-2375	354	1	burton	burton	PROPN
inlawrev-2375	354	2	-	-	PUNCT
inlawrev-2375	354	3	sutton	sutton	PROPN
inlawrev-2375	354	4	clarifies	clarify	VERB
inlawrev-2375	354	5	that	that	SCONJ
inlawrev-2375	354	6	the	the	DET
inlawrev-2375	354	7	owner	owner	NOUN
inlawrev-2375	354	8	of	of	ADP
inlawrev-2375	354	9	a	a	DET
inlawrev-2375	354	10	deposit	deposit	NOUN
inlawrev-2375	354	11	who	who	PRON
inlawrev-2375	354	12	assigns	assign	VERB
inlawrev-2375	354	13	the	the	DET
inlawrev-2375	354	14	working	work	VERB
inlawrev-2375	354	15	interest	interest	NOUN
inlawrev-2375	354	16	in	in	ADP
inlawrev-2375	354	17	exchange	exchange	NOUN
inlawrev-2375	354	18	for	for	ADP
inlawrev-2375	354	19	a	a	DET
inlawrev-2375	354	20	right	right	NOUN
inlawrev-2375	354	21	to	to	PART
inlawrev-2375	354	22	share	share	VERB
inlawrev-2375	354	23	in	in	ADP
inlawrev-2375	354	24	net	net	ADJ
inlawrev-2375	354	25	profits	profit	NOUN
inlawrev-2375	354	26	has	have	AUX
inlawrev-2375	354	27	retained	retain	VERB
inlawrev-2375	354	28	an	an	DET
inlawrev-2375	354	29	economic	economic	ADJ
inlawrev-2375	354	30	interest	interest	NOUN
inlawrev-2375	354	31	.	.	PUNCT
inlawrev-2375	355	1	'^	'^	NOUN
inlawrev-2375	355	2	in	in	ADP
inlawrev-2375	355	3	commissioner	commissioner	PROPN
inlawrev-2375	355	4	v.	v.	PROPN
inlawrev-2375	355	5	southwest	southwest	PROPN
inlawrev-2375	355	6	exploration	exploration	PROPN
inlawrev-2375	355	7	co.	co.	PROPN
inlawrev-2375	355	8	,''^	,''^	PUNCT
inlawrev-2375	355	9	the	the	DET
inlawrev-2375	355	10	taxpayer	taxpayer	NOUN
inlawrev-2375	355	11	«	«	PUNCT
inlawrev-2375	355	12	7d	7d	NUM
inlawrev-2375	355	13	.	.	PUNCT
inlawrev-2375	356	1	at	at	ADP
inlawrev-2375	356	2	604	604	NUM
inlawrev-2375	356	3	.	.	PUNCT
inlawrev-2375	357	1	«	«	PUNCT
inlawrev-2375	357	2	»	»	PRON
inlawrev-2375	357	3	328	328	NUM
inlawrev-2375	357	4	u.s	u.s	PROPN
inlawrev-2375	357	5	.	.	PROPN
inlawrev-2375	357	6	25	25	NUM
inlawrev-2375	357	7	(	(	PUNCT
inlawrev-2375	357	8	1946	1946	NUM
inlawrev-2375	357	9	)	)	PUNCT
inlawrev-2375	357	10	.	.	PUNCT
inlawrev-2375	357	11	''	''	PUNCT
inlawrev-2375	358	1	'	'	PUNCT
inlawrev-2375	358	2	i	i	PRON
inlawrev-2375	358	3	d.	d.	PROPN
inlawrev-2375	358	4	at	at	ADP
inlawrev-2375	358	5	32	32	NUM
inlawrev-2375	358	6	.	.	PUNCT
inlawrev-2375	359	1	"	"	PUNCT
inlawrev-2375	359	2	m	m	VERB
inlawrev-2375	359	3	at	at	ADP
inlawrev-2375	359	4	36	36	NUM
inlawrev-2375	359	5	.	.	PUNCT
inlawrev-2375	360	1	cf	cf	NOUN
inlawrev-2375	360	2	.	.	PUNCT
inlawrev-2375	361	1	commissioner	commissioner	PROPN
inlawrev-2375	361	2	v.	v.	PROPN
inlawrev-2375	361	3	elbe	elbe	PROPN
inlawrev-2375	361	4	oil	oil	PROPN
inlawrev-2375	361	5	land	land	PROPN
inlawrev-2375	361	6	dev	dev	PROPN
inlawrev-2375	361	7	.	.	PROPN
inlawrev-2375	361	8	co.	co.	PROPN
inlawrev-2375	361	9	,	,	PUNCT
inlawrev-2375	361	10	303	303	NUM
inlawrev-2375	361	11	u.s	u.s	PROPN
inlawrev-2375	361	12	.	.	PROPN
inlawrev-2375	361	13	372	372	NUM
inlawrev-2375	361	14	(	(	PUNCT
inlawrev-2375	361	15	1938	1938	NUM
inlawrev-2375	361	16	)	)	PUNCT
inlawrev-2375	361	17	(	(	PUNCT
inlawrev-2375	361	18	holding	hold	VERB
inlawrev-2375	361	19	that	that	SCONJ
inlawrev-2375	361	20	a	a	DET
inlawrev-2375	361	21	profit	profit	NOUN
inlawrev-2375	361	22	sharing	sharing	NOUN
inlawrev-2375	361	23	arrangement	arrangement	NOUN
inlawrev-2375	361	24	did	do	AUX
inlawrev-2375	361	25	not	not	PART
inlawrev-2375	361	26	constitute	constitute	VERB
inlawrev-2375	361	27	a	a	DET
inlawrev-2375	361	28	retained	retain	VERB
inlawrev-2375	361	29	economic	economic	ADJ
inlawrev-2375	361	30	interest	interest	NOUN
inlawrev-2375	361	31	in	in	ADP
inlawrev-2375	361	32	the	the	DET
inlawrev-2375	361	33	transferor	transferor	NOUN
inlawrev-2375	361	34	was	be	AUX
inlawrev-2375	361	35	limited	limit	VERB
inlawrev-2375	361	36	to	to	ADP
inlawrev-2375	361	37	its	its	PRON
inlawrev-2375	361	38	facts	fact	NOUN
inlawrev-2375	361	39	)	)	PUNCT
inlawrev-2375	361	40	.	.	PUNCT
inlawrev-2375	362	1	''	''	PUNCT
inlawrev-2375	362	2	350	350	NUM
inlawrev-2375	362	3	u.s	u.s	PROPN
inlawrev-2375	362	4	.	.	PROPN
inlawrev-2375	362	5	308	308	NUM
inlawrev-2375	362	6	(	(	PUNCT
inlawrev-2375	362	7	1956	1956	NUM
inlawrev-2375	362	8	)	)	PUNCT
inlawrev-2375	362	9	.	.	PUNCT
inlawrev-2375	363	1	480	480	NUM
inlawrev-2375	363	2	indiana	indiana	PROPN
inlawrev-2375	363	3	law	law	PROPN
inlawrev-2375	363	4	review	review	NOUN
inlawrev-2375	364	1	[	[	X
inlawrev-2375	364	2	vol	vol	NOUN
inlawrev-2375	364	3	.	.	PUNCT
inlawrev-2375	364	4	13:463	13:463	NUM
inlawrev-2375	364	5	owned	own	VERB
inlawrev-2375	364	6	real	real	ADJ
inlawrev-2375	364	7	estate	estate	NOUN
inlawrev-2375	364	8	which	which	PRON
inlawrev-2375	364	9	was	be	AUX
inlawrev-2375	364	10	upland	upland	NOUN
inlawrev-2375	364	11	from	from	ADP
inlawrev-2375	364	12	oil	oil	NOUN
inlawrev-2375	364	13	deposits	deposit	NOUN
inlawrev-2375	364	14	off	off	ADP
inlawrev-2375	364	15	the	the	DET
inlawrev-2375	364	16	coast	coast	NOUN
inlawrev-2375	364	17	of	of	ADP
inlawrev-2375	364	18	california	california	PROPN
inlawrev-2375	364	19	but	but	CCONJ
inlawrev-2375	364	20	held	hold	VERB
inlawrev-2375	364	21	no	no	DET
inlawrev-2375	364	22	interest	interest	NOUN
inlawrev-2375	364	23	in	in	ADP
inlawrev-2375	364	24	the	the	DET
inlawrev-2375	364	25	oil	oil	NOUN
inlawrev-2375	364	26	deposits	deposit	NOUN
inlawrev-2375	364	27	themselves	themselves	PRON
inlawrev-2375	364	28	.	.	PUNCT
inlawrev-2375	365	1	under	under	ADP
inlawrev-2375	365	2	state	state	NOUN
inlawrev-2375	365	3	law	law	NOUN
inlawrev-2375	365	4	the	the	DET
inlawrev-2375	365	5	offshore	offshore	ADJ
inlawrev-2375	365	6	oil	oil	NOUN
inlawrev-2375	365	7	could	could	AUX
inlawrev-2375	365	8	be	be	AUX
inlawrev-2375	365	9	recovered	recover	VERB
inlawrev-2375	365	10	only	only	ADV
inlawrev-2375	365	11	by	by	ADP
inlawrev-2375	365	12	slant	slant	ADJ
inlawrev-2375	365	13	drilling	drilling	NOUN
inlawrev-2375	365	14	from	from	ADP
inlawrev-2375	365	15	the	the	DET
inlawrev-2375	365	16	uplands	upland	NOUN
inlawrev-2375	365	17	.	.	PUNCT
inlawrev-2375	366	1	the	the	DET
inlawrev-2375	366	2	taxpayer	taxpayer	NOUN
inlawrev-2375	366	3	entered	enter	VERB
inlawrev-2375	366	4	into	into	ADP
inlawrev-2375	366	5	an	an	DET
inlawrev-2375	366	6	agreement	agreement	NOUN
inlawrev-2375	366	7	with	with	ADP
inlawrev-2375	366	8	southwest	southwest	NOUN
inlawrev-2375	366	9	exploration	exploration	NOUN
inlawrev-2375	366	10	whereby	whereby	SCONJ
inlawrev-2375	366	11	southwest	southwest	NOUN
inlawrev-2375	366	12	would	would	AUX
inlawrev-2375	366	13	recover	recover	VERB
inlawrev-2375	366	14	the	the	DET
inlawrev-2375	366	15	offshore	offshore	ADJ
inlawrev-2375	366	16	oil	oil	NOUN
inlawrev-2375	366	17	through	through	ADP
inlawrev-2375	366	18	drilling	drilling	NOUN
inlawrev-2375	366	19	operations	operation	NOUN
inlawrev-2375	366	20	conducted	conduct	VERB
inlawrev-2375	366	21	on	on	ADP
inlawrev-2375	366	22	taxpayer	taxpayer	NOUN
inlawrev-2375	366	23	's	's	PART
inlawrev-2375	366	24	property	property	NOUN
inlawrev-2375	366	25	.	.	PUNCT
inlawrev-2375	367	1	the	the	DET
inlawrev-2375	367	2	taxpayer	taxpayer	NOUN
inlawrev-2375	367	3	received	receive	VERB
inlawrev-2375	367	4	a	a	DET
inlawrev-2375	367	5	percentage	percentage	NOUN
inlawrev-2375	367	6	of	of	ADP
inlawrev-2375	367	7	the	the	DET
inlawrev-2375	367	8	net	net	ADJ
inlawrev-2375	367	9	profits	profit	NOUN
inlawrev-2375	367	10	and	and	CCONJ
inlawrev-2375	367	11	took	take	VERB
inlawrev-2375	367	12	a	a	DET
inlawrev-2375	367	13	deduction	deduction	NOUN
inlawrev-2375	367	14	for	for	ADP
inlawrev-2375	367	15	depletion	depletion	NOUN
inlawrev-2375	367	16	.	.	PUNCT
inlawrev-2375	368	1	in	in	ADP
inlawrev-2375	368	2	determining	determine	VERB
inlawrev-2375	368	3	whether	whether	SCONJ
inlawrev-2375	368	4	the	the	DET
inlawrev-2375	368	5	taxpayer	taxpayer	NOUN
inlawrev-2375	368	6	was	be	AUX
inlawrev-2375	368	7	entitled	entitle	VERB
inlawrev-2375	368	8	to	to	ADP
inlawrev-2375	368	9	depletion	depletion	NOUN
inlawrev-2375	368	10	,	,	PUNCT
inlawrev-2375	368	11	the	the	DET
inlawrev-2375	368	12	court	court	NOUN
inlawrev-2375	368	13	noted	note	VERB
inlawrev-2375	368	14	that	that	SCONJ
inlawrev-2375	368	15	to	to	PART
inlawrev-2375	368	16	qualify	qualify	VERB
inlawrev-2375	368	17	for	for	ADP
inlawrev-2375	368	18	the	the	DET
inlawrev-2375	368	19	deduction	deduction	NOUN
inlawrev-2375	368	20	one	one	PRON
inlawrev-2375	368	21	must	must	AUX
inlawrev-2375	368	22	have	have	AUX
inlawrev-2375	368	23	acquired	acquire	VERB
inlawrev-2375	368	24	an	an	DET
inlawrev-2375	368	25	interest	interest	NOUN
inlawrev-2375	368	26	in	in	ADP
inlawrev-2375	368	27	the	the	DET
inlawrev-2375	368	28	oil	oil	NOUN
inlawrev-2375	368	29	in	in	ADP
inlawrev-2375	368	30	place	place	NOUN
inlawrev-2375	368	31	.	.	PUNCT
inlawrev-2375	369	1	although	although	SCONJ
inlawrev-2375	369	2	the	the	DET
inlawrev-2375	369	3	taxpayer	taxpayer	NOUN
inlawrev-2375	369	4	had	have	VERB
inlawrev-2375	369	5	no	no	DET
inlawrev-2375	369	6	direct	direct	ADJ
inlawrev-2375	369	7	ownership	ownership	NOUN
inlawrev-2375	369	8	interest	interest	NOUN
inlawrev-2375	369	9	in	in	ADP
inlawrev-2375	369	10	the	the	DET
inlawrev-2375	369	11	offshore	offshore	ADJ
inlawrev-2375	369	12	oil	oil	NOUN
inlawrev-2375	369	13	,	,	PUNCT
inlawrev-2375	369	14	use	use	NOUN
inlawrev-2375	369	15	of	of	ADP
inlawrev-2375	369	16	the	the	DET
inlawrev-2375	369	17	uplands	upland	NOUN
inlawrev-2375	369	18	was	be	AUX
inlawrev-2375	369	19	essential	essential	ADJ
inlawrev-2375	369	20	to	to	ADP
inlawrev-2375	369	21	exploitation	exploitation	NOUN
inlawrev-2375	369	22	and	and	CCONJ
inlawrev-2375	369	23	the	the	DET
inlawrev-2375	369	24	court	court	NOUN
inlawrev-2375	369	25	thus	thus	ADV
inlawrev-2375	369	26	held	hold	VERB
inlawrev-2375	369	27	that	that	SCONJ
inlawrev-2375	369	28	the	the	DET
inlawrev-2375	369	29	taxpayer	taxpayer	NOUN
inlawrev-2375	369	30	had	have	VERB
inlawrev-2375	369	31	an	an	DET
inlawrev-2375	369	32	economic	economic	ADJ
inlawrev-2375	369	33	interest	interest	NOUN
inlawrev-2375	369	34	in	in	ADP
inlawrev-2375	369	35	the	the	DET
inlawrev-2375	369	36	oil	oil	NOUN
inlawrev-2375	369	37	in	in	ADP
inlawrev-2375	369	38	place.^^	place.^^	NOUN
inlawrev-2375	370	1	the	the	DET
inlawrev-2375	370	2	economic	economic	ADJ
inlawrev-2375	370	3	interest	interest	NOUN
inlawrev-2375	370	4	consisted	consist	VERB
inlawrev-2375	370	5	of	of	ADP
inlawrev-2375	370	6	control	control	NOUN
inlawrev-2375	370	7	over	over	ADP
inlawrev-2375	370	8	exploitation	exploitation	NOUN
inlawrev-2375	370	9	which	which	PRON
inlawrev-2375	370	10	could	could	AUX
inlawrev-2375	370	11	have	have	AUX
inlawrev-2375	370	12	been	be	AUX
inlawrev-2375	370	13	sold	sell	VERB
inlawrev-2375	370	14	to	to	PART
inlawrev-2375	370	15	southwest	southwest	VERB
inlawrev-2375	370	16	for	for	ADP
inlawrev-2375	370	17	a	a	DET
inlawrev-2375	370	18	stated	state	VERB
inlawrev-2375	370	19	sum	sum	NOUN
inlawrev-2375	370	20	of	of	ADP
inlawrev-2375	370	21	money	money	NOUN
inlawrev-2375	370	22	.	.	PUNCT
inlawrev-2375	371	1	instead	instead	ADV
inlawrev-2375	371	2	,	,	PUNCT
inlawrev-2375	371	3	the	the	DET
inlawrev-2375	371	4	taxpayer	taxpayer	NOUN
inlawrev-2375	371	5	retained	retain	VERB
inlawrev-2375	371	6	an	an	DET
inlawrev-2375	371	7	economic	economic	ADJ
inlawrev-2375	371	8	interest	interest	NOUN
inlawrev-2375	371	9	by	by	ADP
inlawrev-2375	371	10	permitting	permit	VERB
inlawrev-2375	371	11	use	use	NOUN
inlawrev-2375	371	12	of	of	ADP
inlawrev-2375	371	13	the	the	DET
inlawrev-2375	371	14	uplands	upland	NOUN
inlawrev-2375	371	15	for	for	ADP
inlawrev-2375	371	16	a	a	DET
inlawrev-2375	371	17	share	share	NOUN
inlawrev-2375	371	18	of	of	ADP
inlawrev-2375	371	19	the	the	DET
inlawrev-2375	371	20	profits	profit	NOUN
inlawrev-2375	371	21	.	.	PUNCT
inlawrev-2375	372	1	income	income	NOUN
inlawrev-2375	372	2	derived	derive	VERB
inlawrev-2375	372	3	therefrom	therefrom	NOUN
inlawrev-2375	372	4	was	be	AUX
inlawrev-2375	372	5	ordinary	ordinary	ADJ
inlawrev-2375	372	6	income	income	NOUN
inlawrev-2375	372	7	subject	subject	ADJ
inlawrev-2375	372	8	to	to	ADP
inlawrev-2375	372	9	depletion	depletion	NOUN
inlawrev-2375	372	10	.	.	PUNCT
inlawrev-2375	373	1	under	under	ADP
inlawrev-2375	373	2	these	these	DET
inlawrev-2375	373	3	supreme	supreme	PROPN
inlawrev-2375	373	4	court	court	PROPN
inlawrev-2375	373	5	decisions	decision	NOUN
inlawrev-2375	373	6	,	,	PUNCT
inlawrev-2375	373	7	the	the	DET
inlawrev-2375	373	8	owner	owner	NOUN
inlawrev-2375	373	9	of	of	ADP
inlawrev-2375	373	10	a	a	DET
inlawrev-2375	373	11	natural	natural	ADJ
inlawrev-2375	373	12	deposit	deposit	NOUN
inlawrev-2375	373	13	who	who	PRON
inlawrev-2375	373	14	has	have	AUX
inlawrev-2375	373	15	arranged	arrange	VERB
inlawrev-2375	373	16	for	for	ADP
inlawrev-2375	373	17	exploitation	exploitation	NOUN
inlawrev-2375	373	18	in	in	ADP
inlawrev-2375	373	19	a	a	DET
inlawrev-2375	373	20	manner	manner	NOUN
inlawrev-2375	373	21	which	which	PRON
inlawrev-2375	373	22	makes	make	VERB
inlawrev-2375	373	23	his	his	PRON
inlawrev-2375	373	24	return	return	NOUN
inlawrev-2375	373	25	dependent	dependent	ADJ
inlawrev-2375	373	26	upon	upon	SCONJ
inlawrev-2375	373	27	royalties	royalty	NOUN
inlawrev-2375	373	28	,	,	PUNCT
inlawrev-2375	373	29	net	net	ADJ
inlawrev-2375	373	30	profits	profit	NOUN
inlawrev-2375	373	31	,	,	PUNCT
inlawrev-2375	373	32	or	or	CCONJ
inlawrev-2375	373	33	other	other	ADJ
inlawrev-2375	373	34	measures	measure	NOUN
inlawrev-2375	373	35	of	of	ADP
inlawrev-2375	373	36	production	production	NOUN
inlawrev-2375	373	37	has	have	AUX
inlawrev-2375	373	38	retained	retain	VERB
inlawrev-2375	373	39	an	an	DET
inlawrev-2375	373	40	economic	economic	ADJ
inlawrev-2375	373	41	interest	interest	NOUN
inlawrev-2375	373	42	in	in	ADP
inlawrev-2375	373	43	the	the	DET
inlawrev-2375	373	44	deposit.^	deposit.^	NOUN
inlawrev-2375	373	45	*	*	PUNCT
inlawrev-2375	373	46	although	although	SCONJ
inlawrev-2375	373	47	the	the	DET
inlawrev-2375	373	48	decisions	decision	NOUN
inlawrev-2375	373	49	did	do	AUX
inlawrev-2375	373	50	not	not	PART
inlawrev-2375	373	51	deal	deal	VERB
inlawrev-2375	373	52	directly	directly	ADV
inlawrev-2375	373	53	with	with	ADP
inlawrev-2375	373	54	the	the	DET
inlawrev-2375	373	55	capital	capital	NOUN
inlawrev-2375	373	56	gain	gain	NOUN
inlawrev-2375	373	57	versus	versus	ADP
inlawrev-2375	373	58	ordinary	ordinary	ADJ
inlawrev-2375	373	59	income	income	NOUN
inlawrev-2375	373	60	issue	issue	NOUN
inlawrev-2375	373	61	,	,	PUNCT
inlawrev-2375	373	62	it	it	PRON
inlawrev-2375	373	63	is	be	AUX
inlawrev-2375	373	64	apparent	apparent	ADJ
inlawrev-2375	373	65	that	that	SCONJ
inlawrev-2375	373	66	one	one	NUM
inlawrev-2375	373	67	who	who	PRON
inlawrev-2375	373	68	has	have	AUX
inlawrev-2375	373	69	retained	retain	VERB
inlawrev-2375	373	70	an	an	DET
inlawrev-2375	373	71	economic	economic	ADJ
inlawrev-2375	373	72	interest	interest	NOUN
inlawrev-2375	373	73	has	have	AUX
inlawrev-2375	373	74	not	not	PART
inlawrev-2375	373	75	terminated	terminate	VERB
inlawrev-2375	373	76	his	his	PRON
inlawrev-2375	373	77	interest	interest	NOUN
inlawrev-2375	373	78	in	in	ADP
inlawrev-2375	373	79	the	the	DET
inlawrev-2375	373	80	deposit	deposit	NOUN
inlawrev-2375	373	81	;	;	PUNCT
inlawrev-2375	373	82	thus	thus	ADV
inlawrev-2375	373	83	,	,	PUNCT
inlawrev-2375	373	84	the	the	DET
inlawrev-2375	373	85	rule	rule	NOUN
inlawrev-2375	373	86	of	of	ADP
inlawrev-2375	373	87	hort	hort	NOUN
inlawrev-2375	373	88	denies	deny	VERB
inlawrev-2375	373	89	capital	capital	NOUN
inlawrev-2375	373	90	gain	gain	NOUN
inlawrev-2375	373	91	treatment	treatment	NOUN
inlawrev-2375	373	92	.	.	PUNCT
inlawrev-2375	374	1	although	although	SCONJ
inlawrev-2375	374	2	the	the	DET
inlawrev-2375	374	3	lower	low	ADJ
inlawrev-2375	374	4	courts	court	NOUN
inlawrev-2375	374	5	have	have	AUX
inlawrev-2375	374	6	accepted	accept	VERB
inlawrev-2375	374	7	this	this	DET
inlawrev-2375	374	8	proposition,^^	proposition,^^	NOUN
inlawrev-2375	374	9	they	they	PRON
inlawrev-2375	374	10	have	have	AUX
inlawrev-2375	374	11	had	have	VERB
inlawrev-2375	374	12	difficulty	difficulty	NOUN
inlawrev-2375	374	13	applying	apply	VERB
inlawrev-2375	374	14	the	the	DET
inlawrev-2375	374	15	economic	economic	ADJ
inlawrev-2375	374	16	interest	interest	NOUN
inlawrev-2375	374	17	test	test	NOUN
inlawrev-2375	374	18	.	.	PUNCT
inlawrev-2375	375	1	according	accord	VERB
inlawrev-2375	375	2	to	to	ADP
inlawrev-2375	375	3	the	the	DET
inlawrev-2375	375	4	eighth	eighth	ADJ
inlawrev-2375	375	5	circuit	circuit	NOUN
inlawrev-2375	375	6	's	's	PART
inlawrev-2375	375	7	decision	decision	NOUN
inlawrev-2375	375	8	in	in	ADP
inlawrev-2375	375	9	commissioner	commissioner	NOUN
inlawrev-2375	375	10	v.	v.	CCONJ
inlawrev-2375	375	11	remer,''^	remer,''^	ADP
inlawrev-2375	375	12	making	make	VERB
inlawrev-2375	375	13	payment	payment	NOUN
inlawrev-2375	375	14	of	of	ADP
inlawrev-2375	375	15	the	the	DET
inlawrev-2375	375	16	purchase	purchase	NOUN
inlawrev-2375	375	17	price	price	NOUN
inlawrev-2375	375	18	a	a	DET
inlawrev-2375	375	19	function	function	NOUN
inlawrev-2375	375	20	of	of	ADP
inlawrev-2375	375	21	produc'ud	produc'ud	NOUN
inlawrev-2375	375	22	.	.	PUNCT
inlawrev-2375	376	1	at	at	ADP
inlawrev-2375	376	2	316	316	NUM
inlawrev-2375	376	3	.	.	PUNCT
inlawrev-2375	377	1	^*for	^*for	ADP
inlawrev-2375	377	2	one	one	NUM
inlawrev-2375	377	3	to	to	PART
inlawrev-2375	377	4	retain	retain	VERB
inlawrev-2375	377	5	an	an	DET
inlawrev-2375	377	6	economic	economic	ADJ
inlawrev-2375	377	7	interest	interest	NOUN
inlawrev-2375	377	8	in	in	ADP
inlawrev-2375	377	9	connection	connection	NOUN
inlawrev-2375	377	10	with	with	ADP
inlawrev-2375	377	11	an	an	DET
inlawrev-2375	377	12	exploitation	exploitation	NOUN
inlawrev-2375	377	13	transaction	transaction	NOUN
inlawrev-2375	377	14	,	,	PUNCT
inlawrev-2375	377	15	it	it	PRON
inlawrev-2375	377	16	is	be	AUX
inlawrev-2375	377	17	necessary	necessary	ADJ
inlawrev-2375	377	18	that	that	SCONJ
inlawrev-2375	377	19	he	he	PRON
inlawrev-2375	377	20	hold	hold	VERB
inlawrev-2375	377	21	such	such	DET
inlawrev-2375	377	22	an	an	DET
inlawrev-2375	377	23	interest	interest	NOUN
inlawrev-2375	377	24	before	before	ADP
inlawrev-2375	377	25	the	the	DET
inlawrev-2375	377	26	transaction	transaction	NOUN
inlawrev-2375	377	27	.	.	PUNCT
inlawrev-2375	378	1	one	one	NUM
inlawrev-2375	378	2	who	who	PRON
inlawrev-2375	378	3	owns	own	VERB
inlawrev-2375	378	4	the	the	DET
inlawrev-2375	378	5	deposit	deposit	NOUN
inlawrev-2375	378	6	in	in	ADP
inlawrev-2375	378	7	place	place	NOUN
inlawrev-2375	378	8	,	,	PUNCT
inlawrev-2375	378	9	that	that	ADV
inlawrev-2375	378	10	is	is	ADV
inlawrev-2375	378	11	,	,	PUNCT
inlawrev-2375	378	12	holds	hold	VERB
inlawrev-2375	378	13	the	the	DET
inlawrev-2375	378	14	exploitation	exploitation	NOUN
inlawrev-2375	378	15	rights	right	NOUN
inlawrev-2375	378	16	and	and	CCONJ
inlawrev-2375	378	17	is	be	AUX
inlawrev-2375	378	18	entitled	entitle	VERB
inlawrev-2375	378	19	to	to	ADP
inlawrev-2375	378	20	all	all	DET
inlawrev-2375	378	21	income	income	NOUN
inlawrev-2375	378	22	therefrom	therefrom	NOUN
inlawrev-2375	378	23	,	,	PUNCT
inlawrev-2375	378	24	clearly	clearly	ADV
inlawrev-2375	378	25	holds	hold	VERB
inlawrev-2375	378	26	an	an	DET
inlawrev-2375	378	27	economic	economic	ADJ
inlawrev-2375	378	28	interest	interest	NOUN
inlawrev-2375	378	29	.	.	PUNCT
inlawrev-2375	379	1	since	since	SCONJ
inlawrev-2375	379	2	our	our	PRON
inlawrev-2375	379	3	concern	concern	NOUN
inlawrev-2375	379	4	is	be	AUX
inlawrev-2375	379	5	with	with	ADP
inlawrev-2375	379	6	how	how	SCONJ
inlawrev-2375	379	7	such	such	DET
inlawrev-2375	379	8	a	a	DET
inlawrev-2375	379	9	taxpayer	taxpayer	NOUN
inlawrev-2375	379	10	's	's	PART
inlawrev-2375	379	11	exploitation	exploitation	NOUN
inlawrev-2375	379	12	transaction	transaction	NOUN
inlawrev-2375	379	13	will	will	AUX
inlawrev-2375	379	14	be	be	AUX
inlawrev-2375	379	15	characterized	characterize	VERB
inlawrev-2375	379	16	,	,	PUNCT
inlawrev-2375	379	17	the	the	DET
inlawrev-2375	379	18	issue	issue	NOUN
inlawrev-2375	379	19	of	of	ADP
inlawrev-2375	379	20	whether	whether	SCONJ
inlawrev-2375	379	21	more	more	ADJ
inlawrev-2375	379	22	limited	limited	ADJ
inlawrev-2375	379	23	interests	interest	NOUN
inlawrev-2375	379	24	may	may	AUX
inlawrev-2375	379	25	also	also	ADV
inlawrev-2375	379	26	qualify	qualify	VERB
inlawrev-2375	379	27	as	as	SCONJ
inlawrev-2375	379	28	economic	economic	ADJ
inlawrev-2375	379	29	interests	interest	NOUN
inlawrev-2375	379	30	will	will	AUX
inlawrev-2375	379	31	not	not	PART
inlawrev-2375	379	32	be	be	AUX
inlawrev-2375	379	33	discussed	discuss	VERB
inlawrev-2375	379	34	.	.	PUNCT
inlawrev-2375	380	1	compare	compare	VERB
inlawrev-2375	380	2	southwest	southwest	PROPN
inlawrev-2375	380	3	exploration	exploration	PROPN
inlawrev-2375	380	4	co.	co.	PROPN
inlawrev-2375	380	5	(	(	PUNCT
inlawrev-2375	380	6	fee	fee	NOUN
inlawrev-2375	380	7	owner	owner	NOUN
inlawrev-2375	380	8	of	of	ADP
inlawrev-2375	380	9	land	land	NOUN
inlawrev-2375	380	10	adjoining	adjoin	VERB
inlawrev-2375	380	11	that	that	SCONJ
inlawrev-2375	380	12	on	on	ADP
inlawrev-2375	380	13	which	which	PRON
inlawrev-2375	380	14	deposit	deposit	NOUN
inlawrev-2375	380	15	existed	exist	VERB
inlawrev-2375	380	16	who	who	PRON
inlawrev-2375	380	17	,	,	PUNCT
inlawrev-2375	380	18	by	by	ADP
inlawrev-2375	380	19	virtue	virtue	NOUN
inlawrev-2375	380	20	of	of	ADP
inlawrev-2375	380	21	such	such	ADJ
inlawrev-2375	380	22	proximity	proximity	NOUN
inlawrev-2375	380	23	to	to	ADP
inlawrev-2375	380	24	the	the	DET
inlawrev-2375	380	25	deposit	deposit	NOUN
inlawrev-2375	380	26	,	,	PUNCT
inlawrev-2375	380	27	controlled	control	VERB
inlawrev-2375	380	28	production	production	NOUN
inlawrev-2375	380	29	had	have	VERB
inlawrev-2375	380	30	an	an	DET
inlawrev-2375	380	31	economic	economic	ADJ
inlawrev-2375	380	32	interest	interest	NOUN
inlawrev-2375	380	33	in	in	ADP
inlawrev-2375	380	34	the	the	DET
inlawrev-2375	380	35	deposit	deposit	NOUN
inlawrev-2375	380	36	)	)	PUNCT
inlawrev-2375	380	37	,	,	PUNCT
inlawrev-2375	380	38	with	with	ADP
inlawrev-2375	380	39	paragon	paragon	PROPN
inlawrev-2375	380	40	jewel	jewel	PROPN
inlawrev-2375	380	41	coal	coal	PROPN
inlawrev-2375	380	42	co.	co.	PROPN
inlawrev-2375	380	43	v.	v.	PROPN
inlawrev-2375	380	44	commissioner	commissioner	PROPN
inlawrev-2375	380	45	,	,	PUNCT
inlawrev-2375	380	46	380	380	NUM
inlawrev-2375	380	47	u.s	u.s	PROPN
inlawrev-2375	380	48	.	.	PROPN
inlawrev-2375	380	49	624	624	NUM
inlawrev-2375	380	50	(	(	PUNCT
inlawrev-2375	380	51	1965	1965	NUM
inlawrev-2375	380	52	)	)	PUNCT
inlawrev-2375	380	53	(	(	PUNCT
inlawrev-2375	380	54	mine	mine	NOUN
inlawrev-2375	380	55	operator	operator	NOUN
inlawrev-2375	380	56	's	's	PART
inlawrev-2375	380	57	contract	contract	NOUN
inlawrev-2375	380	58	right	right	NOUN
inlawrev-2375	380	59	to	to	ADP
inlawrev-2375	380	60	mine	mine	VERB
inlawrev-2375	380	61	coal	coal	NOUN
inlawrev-2375	380	62	for	for	ADP
inlawrev-2375	380	63	sale	sale	NOUN
inlawrev-2375	380	64	to	to	ADP
inlawrev-2375	380	65	mine	mine	NOUN
inlawrev-2375	380	66	owner	owner	NOUN
inlawrev-2375	380	67	at	at	ADP
inlawrev-2375	380	68	a	a	DET
inlawrev-2375	380	69	certain	certain	ADJ
inlawrev-2375	380	70	price	price	NOUN
inlawrev-2375	380	71	did	do	AUX
inlawrev-2375	380	72	not	not	PART
inlawrev-2375	380	73	give	give	VERB
inlawrev-2375	380	74	operator	operator	NOUN
inlawrev-2375	380	75	an	an	DET
inlawrev-2375	380	76	economic	economic	ADJ
inlawrev-2375	380	77	interest	interest	NOUN
inlawrev-2375	380	78	in	in	ADP
inlawrev-2375	380	79	the	the	DET
inlawrev-2375	380	80	coal	coal	NOUN
inlawrev-2375	380	81	in	in	ADP
inlawrev-2375	380	82	place	place	NOUN
inlawrev-2375	380	83	)	)	PUNCT
inlawrev-2375	380	84	.	.	PUNCT
inlawrev-2375	381	1	see	see	VERB
inlawrev-2375	381	2	generally	generally	ADV
inlawrev-2375	381	3	4	4	NUM
inlawrev-2375	381	4	j.	j.	PROPN
inlawrev-2375	381	5	mertens	mertens	PROPN
inlawrev-2375	381	6	,	,	PUNCT
inlawrev-2375	381	7	supra	supra	PROPN
inlawrev-2375	381	8	note	note	PROPN
inlawrev-2375	381	9	59	59	NUM
inlawrev-2375	381	10	,	,	PUNCT
inlawrev-2375	381	11	§	§	PROPN
inlawrev-2375	381	12	24:21	24:21	NUM
inlawrev-2375	381	13	,	,	PUNCT
inlawrev-2375	381	14	at	at	ADP
inlawrev-2375	381	15	83	83	NUM
inlawrev-2375	381	16	-	-	SYM
inlawrev-2375	381	17	87	87	NUM
inlawrev-2375	381	18	.	.	PUNCT
inlawrev-2375	381	19	''	''	PUNCT
inlawrev-2375	381	20	^see	^see	PRON
inlawrev-2375	381	21	note	note	VERB
inlawrev-2375	381	22	62	62	NUM
inlawrev-2375	381	23	supra	supra	NOUN
inlawrev-2375	381	24	.	.	PUNCT
inlawrev-2375	382	1	'	'	PUNCT
inlawrev-2375	383	1	•'260	•'260	NOUN
inlawrev-2375	383	2	f.2d	f.2d	PUNCT
inlawrev-2375	383	3	337	337	NUM
inlawrev-2375	383	4	(	(	PUNCT
inlawrev-2375	383	5	8th	8th	ADJ
inlawrev-2375	383	6	cir	cir	NOUN
inlawrev-2375	383	7	.	.	PROPN
inlawrev-2375	383	8	1958	1958	NUM
inlawrev-2375	383	9	)	)	PUNCT
inlawrev-2375	383	10	.	.	PUNCT
inlawrev-2375	384	1	1980	1980	NUM
inlawrev-2375	384	2	]	]	PUNCT
inlawrev-2375	384	3	capital	capital	NOUN
inlawrev-2375	384	4	gain	gain	VERB
inlawrev-2375	384	5	481	481	NUM
inlawrev-2375	384	6	tion	tion	NOUN
inlawrev-2375	384	7	will	will	AUX
inlawrev-2375	384	8	not	not	PART
inlawrev-2375	384	9	in	in	ADP
inlawrev-2375	384	10	itself	itself	PRON
inlawrev-2375	384	11	cause	cause	VERB
inlawrev-2375	384	12	an	an	DET
inlawrev-2375	384	13	economic	economic	ADJ
inlawrev-2375	384	14	interest	interest	NOUN
inlawrev-2375	384	15	to	to	PART
inlawrev-2375	384	16	be	be	AUX
inlawrev-2375	384	17	retained	retain	VERB
inlawrev-2375	384	18	by	by	ADP
inlawrev-2375	384	19	the	the	DET
inlawrev-2375	384	20	transferor	transferor	NOUN
inlawrev-2375	384	21	.	.	PUNCT
inlawrev-2375	385	1	in	in	ADP
inlawrev-2375	385	2	renter	renter	NOUN
inlawrev-2375	385	3	the	the	DET
inlawrev-2375	385	4	taxpayer	taxpayer	NOUN
inlawrev-2375	385	5	transferred	transfer	VERB
inlawrev-2375	385	6	mineral	mineral	NOUN
inlawrev-2375	385	7	leases	lease	NOUN
inlawrev-2375	385	8	in	in	ADP
inlawrev-2375	385	9	exchange	exchange	NOUN
inlawrev-2375	385	10	for	for	ADP
inlawrev-2375	385	11	lump	lump	NOUN
inlawrev-2375	385	12	sum	sum	NOUN
inlawrev-2375	385	13	payments	payment	NOUN
inlawrev-2375	385	14	plus	plus	CCONJ
inlawrev-2375	385	15	ten	ten	NUM
inlawrev-2375	385	16	cents	cent	NOUN
inlawrev-2375	385	17	per	per	ADP
inlawrev-2375	385	18	ton	ton	NOUN
inlawrev-2375	385	19	of	of	ADP
inlawrev-2375	385	20	mineral	mineral	NOUN
inlawrev-2375	385	21	extracted	extract	VERB
inlawrev-2375	385	22	by	by	ADP
inlawrev-2375	385	23	the	the	DET
inlawrev-2375	385	24	transferee	transferee	NOUN
inlawrev-2375	385	25	.	.	PUNCT
inlawrev-2375	386	1	in	in	ADP
inlawrev-2375	386	2	upholding	uphold	VERB
inlawrev-2375	386	3	capital	capital	NOUN
inlawrev-2375	386	4	gain	gain	NOUN
inlawrev-2375	386	5	treatment	treatment	NOUN
inlawrev-2375	386	6	the	the	DET
inlawrev-2375	386	7	court	court	NOUN
inlawrev-2375	386	8	stated	state	VERB
inlawrev-2375	386	9	:	:	PUNCT
inlawrev-2375	386	10	the	the	DET
inlawrev-2375	386	11	written	write	VERB
inlawrev-2375	386	12	assignments	assignment	NOUN
inlawrev-2375	386	13	were	be	AUX
inlawrev-2375	386	14	in	in	ADP
inlawrev-2375	386	15	the	the	DET
inlawrev-2375	386	16	language	language	NOUN
inlawrev-2375	386	17	of	of	ADP
inlawrev-2375	386	18	an	an	DET
inlawrev-2375	386	19	absolute	absolute	ADJ
inlawrev-2375	386	20	sale	sale	NOUN
inlawrev-2375	386	21	under	under	ADP
inlawrev-2375	386	22	warranty	warranty	NOUN
inlawrev-2375	386	23	of	of	ADP
inlawrev-2375	386	24	title	title	NOUN
inlawrev-2375	386	25	and	and	CCONJ
inlawrev-2375	386	26	contained	contain	VERB
inlawrev-2375	386	27	no	no	DET
inlawrev-2375	386	28	provision	provision	NOUN
inlawrev-2375	386	29	retaining	retain	VERB
inlawrev-2375	386	30	any	any	DET
inlawrev-2375	386	31	interest	interest	NOUN
inlawrev-2375	386	32	in	in	ADP
inlawrev-2375	386	33	the	the	DET
inlawrev-2375	386	34	property	property	NOUN
inlawrev-2375	386	35	so	so	ADV
inlawrev-2375	386	36	sold	sell	VERB
inlawrev-2375	386	37	.	.	PUNCT
inlawrev-2375	387	1	the	the	DET
inlawrev-2375	387	2	provision	provision	NOUN
inlawrev-2375	387	3	in	in	ADP
inlawrev-2375	387	4	the	the	DET
inlawrev-2375	387	5	assignments	assignment	NOUN
inlawrev-2375	387	6	for	for	ADP
inlawrev-2375	387	7	the	the	DET
inlawrev-2375	387	8	payment	payment	NOUN
inlawrev-2375	387	9	of	of	ADP
inlawrev-2375	387	10	ten	ten	NUM
inlawrev-2375	387	11	cents	cent	NOUN
inlawrev-2375	387	12	per	per	ADP
inlawrev-2375	387	13	ton	ton	NOUN
inlawrev-2375	387	14	on	on	ADP
inlawrev-2375	387	15	such	such	ADJ
inlawrev-2375	387	16	concentrates	concentrate	NOUN
inlawrev-2375	387	17	as	as	SCONJ
inlawrev-2375	387	18	might	might	AUX
inlawrev-2375	387	19	be	be	AUX
inlawrev-2375	387	20	shipped	ship	VERB
inlawrev-2375	387	21	imposed	impose	VERB
inlawrev-2375	387	22	no	no	DET
inlawrev-2375	387	23	obligation	obligation	NOUN
inlawrev-2375	387	24	on	on	ADP
inlawrev-2375	387	25	the	the	DET
inlawrev-2375	387	26	transferee	transferee	NOUN
inlawrev-2375	387	27	to	to	PART
inlawrev-2375	387	28	ship	ship	VERB
inlawrev-2375	387	29	any	any	DET
inlawrev-2375	387	30	ore	ore	NOUN
inlawrev-2375	387	31	,	,	PUNCT
inlawrev-2375	387	32	and	and	CCONJ
inlawrev-2375	387	33	the	the	DET
inlawrev-2375	387	34	transferor	transferor	NOUN
inlawrev-2375	387	35	retained	retain	VERB
inlawrev-2375	387	36	no	no	DET
inlawrev-2375	387	37	interest	interest	NOUN
inlawrev-2375	387	38	in	in	ADP
inlawrev-2375	387	39	the	the	DET
inlawrev-2375	387	40	ore	ore	NOUN
inlawrev-2375	387	41	in	in	ADP
inlawrev-2375	387	42	place	place	NOUN
inlawrev-2375	387	43	.	.	PUNCT
inlawrev-2375	388	1	the	the	DET
inlawrev-2375	388	2	consideration	consideration	NOUN
inlawrev-2375	388	3	to	to	PART
inlawrev-2375	388	4	be	be	AUX
inlawrev-2375	388	5	paid	pay	VERB
inlawrev-2375	388	6	was	be	AUX
inlawrev-2375	388	7	definite	definite	ADJ
inlawrev-2375	388	8	and	and	CCONJ
inlawrev-2375	388	9	absolute	absolute	ADJ
inlawrev-2375	388	10	and	and	CCONJ
inlawrev-2375	388	11	the	the	DET
inlawrev-2375	388	12	provision	provision	NOUN
inlawrev-2375	388	13	with	with	ADP
inlawrev-2375	388	14	reference	reference	NOUN
inlawrev-2375	388	15	to	to	ADP
inlawrev-2375	388	16	paying	pay	VERB
inlawrev-2375	388	17	ten	ten	NUM
inlawrev-2375	388	18	cents	cent	NOUN
inlawrev-2375	388	19	per	per	ADP
inlawrev-2375	388	20	ton	ton	NOUN
inlawrev-2375	388	21	for	for	ADP
inlawrev-2375	388	22	the	the	DET
inlawrev-2375	388	23	ore	ore	NOUN
inlawrev-2375	388	24	shipped	ship	VERB
inlawrev-2375	388	25	was	be	AUX
inlawrev-2375	388	26	simply	simply	ADV
inlawrev-2375	388	27	a	a	DET
inlawrev-2375	388	28	method	method	NOUN
inlawrev-2375	388	29	of	of	ADP
inlawrev-2375	388	30	measuring	measure	VERB
inlawrev-2375	388	31	the	the	DET
inlawrev-2375	388	32	added	add	VERB
inlawrev-2375	388	33	consideration	consideration	NOUN
inlawrev-2375	388	34	to	to	PART
inlawrev-2375	388	35	be	be	AUX
inlawrev-2375	388	36	paid	pay	VERB
inlawrev-2375	388	37	.	.	PUNCT
inlawrev-2375	389	1	the	the	DET
inlawrev-2375	389	2	transferor	transferor	NOUN
inlawrev-2375	389	3	had	have	VERB
inlawrev-2375	389	4	the	the	DET
inlawrev-2375	389	5	bare	bare	ADJ
inlawrev-2375	389	6	right	right	NOUN
inlawrev-2375	389	7	to	to	ADP
inlawrev-2375	389	8	payments	payment	NOUN
inlawrev-2375	389	9	measured	measure	VERB
inlawrev-2375	389	10	by	by	ADP
inlawrev-2375	389	11	production	production	NOUN
inlawrev-2375	389	12	.	.	PUNCT
inlawrev-2375	390	1	this	this	PRON
inlawrev-2375	390	2	did	do	AUX
inlawrev-2375	390	3	not	not	PART
inlawrev-2375	390	4	,	,	PUNCT
inlawrev-2375	390	5	we	we	PRON
inlawrev-2375	390	6	think	think	VERB
inlawrev-2375	390	7	,	,	PUNCT
inlawrev-2375	390	8	result	result	VERB
inlawrev-2375	390	9	in	in	ADP
inlawrev-2375	390	10	the	the	DET
inlawrev-2375	390	11	transferor	transferor	NOUN
inlawrev-2375	390	12	retaining	retain	VERB
inlawrev-2375	390	13	an	an	DET
inlawrev-2375	390	14	economic	economic	ADJ
inlawrev-2375	390	15	interest	interest	NOUN
inlawrev-2375	390	16	in	in	ADP
inlawrev-2375	390	17	the	the	DET
inlawrev-2375	390	18	property	property	NOUN
inlawrev-2375	390	19	sold.^^	sold.^^	PUNCT
inlawrev-2375	390	20	in	in	ADP
inlawrev-2375	390	21	rahiner	rahiner	NOUN
inlawrev-2375	390	22	v.	v.	ADP
inlawrev-2375	390	23	bacon,^^	bacon,^^	PROPN
inlawrev-2375	390	24	the	the	DET
inlawrev-2375	390	25	eighth	eighth	ADJ
inlawrev-2375	390	26	circuit	circuit	NOUN
inlawrev-2375	390	27	declined	decline	VERB
inlawrev-2375	390	28	to	to	PART
inlawrev-2375	390	29	apply	apply	VERB
inlawrev-2375	390	30	the	the	DET
inlawrev-2375	390	31	rule	rule	NOUN
inlawrev-2375	390	32	of	of	ADP
inlawrev-2375	390	33	renter	renter	NOUN
inlawrev-2375	390	34	to	to	ADP
inlawrev-2375	390	35	a	a	DET
inlawrev-2375	390	36	fee	fee	NOUN
inlawrev-2375	390	37	owner	owner	NOUN
inlawrev-2375	390	38	of	of	ADP
inlawrev-2375	390	39	gravel	gravel	NOUN
inlawrev-2375	390	40	land	land	NOUN
inlawrev-2375	390	41	who	who	PRON
inlawrev-2375	390	42	was	be	AUX
inlawrev-2375	390	43	to	to	PART
inlawrev-2375	390	44	receive	receive	VERB
inlawrev-2375	390	45	a	a	DET
inlawrev-2375	390	46	fixed	fix	VERB
inlawrev-2375	390	47	price	price	NOUN
inlawrev-2375	390	48	per	per	ADP
inlawrev-2375	390	49	ton	ton	NOUN
inlawrev-2375	390	50	of	of	ADP
inlawrev-2375	390	51	gravel	gravel	NOUN
inlawrev-2375	390	52	removed	remove	VERB
inlawrev-2375	390	53	.	.	PUNCT
inlawrev-2375	391	1	the	the	DET
inlawrev-2375	391	2	court	court	NOUN
inlawrev-2375	391	3	stated	state	VERB
inlawrev-2375	391	4	:	:	PUNCT
inlawrev-2375	392	1	[	[	X
inlawrev-2375	392	2	t]axpayer	t]axpayer	PROPN
inlawrev-2375	392	3	's	's	PART
inlawrev-2375	392	4	income	income	NOUN
inlawrev-2375	392	5	here	here	ADV
inlawrev-2375	392	6	was	be	AUX
inlawrev-2375	392	7	derived	derive	VERB
inlawrev-2375	392	8	solely	solely	ADV
inlawrev-2375	392	9	from	from	ADP
inlawrev-2375	392	10	the	the	DET
inlawrev-2375	392	11	extraction	extraction	NOUN
inlawrev-2375	392	12	of	of	ADP
inlawrev-2375	392	13	the	the	DET
inlawrev-2375	392	14	mineral	mineral	NOUN
inlawrev-2375	392	15	and	and	CCONJ
inlawrev-2375	392	16	was	be	AUX
inlawrev-2375	392	17	geared	gear	VERB
inlawrev-2375	392	18	to	to	ADP
inlawrev-2375	392	19	the	the	DET
inlawrev-2375	392	20	production	production	NOUN
inlawrev-2375	392	21	of	of	ADP
inlawrev-2375	392	22	the	the	DET
inlawrev-2375	392	23	mineral	mineral	NOUN
inlawrev-2375	392	24	.	.	PUNCT
inlawrev-2375	393	1	we	we	PRON
inlawrev-2375	393	2	think	think	VERB
inlawrev-2375	393	3	it	it	PRON
inlawrev-2375	393	4	can	can	AUX
inlawrev-2375	393	5	be	be	AUX
inlawrev-2375	393	6	safely	safely	ADV
inlawrev-2375	393	7	said	say	VERB
inlawrev-2375	393	8	that	that	SCONJ
inlawrev-2375	393	9	taxpayer	taxpayer	NOUN
inlawrev-2375	393	10	retained	retain	VERB
inlawrev-2375	393	11	an	an	DET
inlawrev-2375	393	12	economic	economic	ADJ
inlawrev-2375	393	13	interest	interest	NOUN
inlawrev-2375	393	14	in	in	ADP
inlawrev-2375	393	15	the	the	DET
inlawrev-2375	393	16	subject	subject	NOUN
inlawrev-2375	393	17	minerals	mineral	NOUN
inlawrev-2375	393	18	whether	whether	SCONJ
inlawrev-2375	393	19	any	any	PRON
inlawrev-2375	393	20	were	be	AUX
inlawrev-2375	393	21	mined	mine	VERB
inlawrev-2375	393	22	or	or	CCONJ
inlawrev-2375	393	23	not	not	PART
inlawrev-2375	393	24	.	.	PUNCT
inlawrev-2375	394	1	he	he	PRON
inlawrev-2375	394	2	had	have	VERB
inlawrev-2375	394	3	an	an	DET
inlawrev-2375	394	4	economic	economic	ADJ
inlawrev-2375	394	5	interest	interest	NOUN
inlawrev-2375	394	6	in	in	ADP
inlawrev-2375	394	7	the	the	DET
inlawrev-2375	394	8	minerals	mineral	NOUN
inlawrev-2375	394	9	mined	mine	VERB
inlawrev-2375	394	10	by	by	ADP
inlawrev-2375	394	11	reason	reason	NOUN
inlawrev-2375	394	12	of	of	ADP
inlawrev-2375	394	13	income	income	NOUN
inlawrev-2375	394	14	he	he	PRON
inlawrev-2375	394	15	received	receive	VERB
inlawrev-2375	394	16	from	from	ADP
inlawrev-2375	394	17	the	the	DET
inlawrev-2375	394	18	exploitation	exploitation	NOUN
inlawrev-2375	394	19	of	of	ADP
inlawrev-2375	394	20	his	his	PRON
inlawrev-2375	394	21	lands	land	NOUN
inlawrev-2375	394	22	and	and	CCONJ
inlawrev-2375	394	23	the	the	DET
inlawrev-2375	394	24	extraction	extraction	NOUN
inlawrev-2375	394	25	of	of	ADP
inlawrev-2375	394	26	the	the	DET
inlawrev-2375	394	27	minerals.^^	minerals.^^	NOUN
inlawrev-2375	394	28	because	because	SCONJ
inlawrev-2375	394	29	the	the	DET
inlawrev-2375	394	30	taxpayer	taxpayer	NOUN
inlawrev-2375	394	31	had	have	VERB
inlawrev-2375	394	32	an	an	DET
inlawrev-2375	394	33	economic	economic	ADJ
inlawrev-2375	394	34	interest	interest	NOUN
inlawrev-2375	394	35	in	in	ADP
inlawrev-2375	394	36	the	the	DET
inlawrev-2375	394	37	gravel	gravel	NOUN
inlawrev-2375	394	38	in	in	ADP
inlawrev-2375	394	39	place	place	NOUN
inlawrev-2375	394	40	,	,	PUNCT
inlawrev-2375	394	41	capital	capital	NOUN
inlawrev-2375	394	42	gain	gain	NOUN
inlawrev-2375	394	43	treatment	treatment	NOUN
inlawrev-2375	394	44	was	be	AUX
inlawrev-2375	394	45	denied	deny	VERB
inlawrev-2375	394	46	.	.	PUNCT
inlawrev-2375	395	1	the	the	DET
inlawrev-2375	395	2	renter	renter	NOUN
inlawrev-2375	395	3	case	case	NOUN
inlawrev-2375	395	4	was	be	AUX
inlawrev-2375	395	5	distinguished	distinguish	VERB
inlawrev-2375	395	6	as	as	ADP
inlawrev-2375	395	7	involving	involve	VERB
inlawrev-2375	395	8	the	the	DET
inlawrev-2375	395	9	assignment	assignment	NOUN
inlawrev-2375	395	10	of	of	ADP
inlawrev-2375	395	11	a	a	DET
inlawrev-2375	395	12	mineral	mineral	NOUN
inlawrev-2375	395	13	lease	lease	NOUN
inlawrev-2375	395	14	by	by	ADP
inlawrev-2375	395	15	a	a	DET
inlawrev-2375	395	16	lessee	lessee	NOUN
inlawrev-2375	395	17	rather	rather	ADV
inlawrev-2375	395	18	than	than	ADP
inlawrev-2375	395	19	the	the	DET
inlawrev-2375	395	20	granting	granting	NOUN
inlawrev-2375	395	21	of	of	ADP
inlawrev-2375	395	22	a	a	DET
inlawrev-2375	395	23	mineral	mineral	NOUN
inlawrev-2375	395	24	lease	lease	NOUN
inlawrev-2375	395	25	by	by	ADP
inlawrev-2375	395	26	a	a	DET
inlawrev-2375	395	27	fee	fee	NOUN
inlawrev-2375	395	28	holder	holder	NOUN
inlawrev-2375	395	29	.	.	PUNCT
inlawrev-2375	396	1	®	®	NOUN
inlawrev-2375	396	2	"	"	PUNCT
inlawrev-2375	396	3	this	this	DET
inlawrev-2375	396	4	distinction	distinction	NOUN
inlawrev-2375	396	5	is	be	AUX
inlawrev-2375	396	6	without	without	ADP
inlawrev-2375	396	7	merit	merit	NOUN
inlawrev-2375	396	8	because	because	SCONJ
inlawrev-2375	396	9	a	a	DET
inlawrev-2375	396	10	fee	fee	NOUN
inlawrev-2375	396	11	holder	holder	NOUN
inlawrev-2375	396	12	may	may	AUX
inlawrev-2375	396	13	make	make	VERB
inlawrev-2375	396	14	an	an	DET
inlawrev-2375	396	15	effective	effective	ADJ
inlawrev-2375	396	16	sale	sale	NOUN
inlawrev-2375	396	17	of	of	ADP
inlawrev-2375	396	18	the	the	DET
inlawrev-2375	396	19	mineral	mineral	NOUN
inlawrev-2375	396	20	deposit	deposit	NOUN
inlawrev-2375	396	21	in	in	ADP
inlawrev-2375	396	22	place	place	NOUN
inlawrev-2375	396	23	for	for	ADP
inlawrev-2375	396	24	tax	tax	NOUN
inlawrev-2375	396	25	purposes	purpose	NOUN
inlawrev-2375	396	26	,	,	PUNCT
inlawrev-2375	396	27	provided	provide	VERB
inlawrev-2375	396	28	only	only	ADV
inlawrev-2375	396	29	that	that	SCONJ
inlawrev-2375	396	30	he	he	PRON
inlawrev-2375	396	31	has	have	AUX
inlawrev-2375	396	32	not	not	PART
inlawrev-2375	396	33	retained	retain	VERB
inlawrev-2375	396	34	an	an	DET
inlawrev-2375	396	35	economic	economic	ADJ
inlawrev-2375	396	36	interest	interest	NOUN
inlawrev-2375	396	37	in	in	ADP
inlawrev-2375	396	38	the	the	DET
inlawrev-2375	396	39	deposit.	deposit.	PROPN
inlawrev-2375	396	40	®	®	NOUN
inlawrev-2375	396	41	^	^	PUNCT
inlawrev-2375	396	42	the	the	DET
inlawrev-2375	396	43	tenth	tenth	ADJ
inlawrev-2375	396	44	circuit	circuit	NOUN
inlawrev-2375	396	45	reached	reach	VERB
inlawrev-2375	396	46	a	a	DET
inlawrev-2375	396	47	result	result	NOUN
inlawrev-2375	396	48	contrary	contrary	ADJ
inlawrev-2375	396	49	to	to	PART
inlawrev-2375	396	50	renter	renter	VERB
inlawrev-2375	396	51	in	in	ADP
inlawrev-2375	396	52	united	united	PROPN
inlawrev-2375	396	53	'	'	PUNCT
inlawrev-2375	396	54	ud	ud	INTJ
inlawrev-2375	396	55	.	.	PUNCT
inlawrev-2375	397	1	at	at	ADP
inlawrev-2375	397	2	339	339	NUM
inlawrev-2375	397	3	.	.	PUNCT
inlawrev-2375	398	1	see	see	VERB
inlawrev-2375	398	2	also	also	ADV
inlawrev-2375	398	3	lineham	lineham	PROPN
inlawrev-2375	399	1	v.	v.	PROPN
inlawrev-2375	399	2	commissioner	commissioner	NOUN
inlawrev-2375	399	3	,	,	PUNCT
inlawrev-2375	399	4	297	297	NUM
inlawrev-2375	399	5	f.2d	f.2d	ADP
inlawrev-2375	399	6	276	276	NUM
inlawrev-2375	399	7	(	(	PUNCT
inlawrev-2375	399	8	1st	1st	ADJ
inlawrev-2375	399	9	cir	cir	NOUN
inlawrev-2375	399	10	.	.	PUNCT
inlawrev-2375	399	11	1961	1961	NUM
inlawrev-2375	399	12	)	)	PUNCT
inlawrev-2375	399	13	.	.	PUNCT
inlawrev-2375	400	1	^«373	^«373	PROPN
inlawrev-2375	400	2	f.2d	f.2d	VERB
inlawrev-2375	400	3	537	537	NUM
inlawrev-2375	400	4	(	(	PUNCT
inlawrev-2375	400	5	8th	8th	ADJ
inlawrev-2375	400	6	cir	cir	NOUN
inlawrev-2375	400	7	.	.	PROPN
inlawrev-2375	400	8	1967	1967	NUM
inlawrev-2375	400	9	)	)	PUNCT
inlawrev-2375	400	10	.	.	PUNCT
inlawrev-2375	401	1	''	''	PUNCT
inlawrev-2375	401	2	i	i	PRON
inlawrev-2375	401	3	d.	d.	PROPN
inlawrev-2375	401	4	at	at	ADP
inlawrev-2375	401	5	539	539	NUM
inlawrev-2375	401	6	.	.	PUNCT
inlawrev-2375	401	7	'	'	PUNCT
inlawrev-2375	401	8	°	°	PROPN
inlawrev-2375	401	9	i	i	PRON
inlawrev-2375	401	10	d.	d.	NOUN
inlawrev-2375	401	11	*	*	PUNCT
inlawrev-2375	401	12	'	'	PUNCT
inlawrev-2375	401	13	see	see	VERB
inlawrev-2375	401	14	notes	note	NOUN
inlawrev-2375	401	15	55	55	NUM
inlawrev-2375	401	16	-	-	SYM
inlawrev-2375	401	17	58	58	NUM
inlawrev-2375	401	18	supra	supra	NOUN
inlawrev-2375	401	19	and	and	CCONJ
inlawrev-2375	401	20	accompanying	accompany	VERB
inlawrev-2375	401	21	text	text	NOUN
inlawrev-2375	401	22	.	.	PUNCT
inlawrev-2375	402	1	482	482	NUM
inlawrev-2375	402	2	indiana	indiana	PROPN
inlawrev-2375	402	3	la	la	PROPN
inlawrev-2375	402	4	w	w	PROPN
inlawrev-2375	402	5	review	review	PROPN
inlawrev-2375	402	6	[	[	X
inlawrev-2375	402	7	vol	vol	NOUN
inlawrev-2375	402	8	.	.	PUNCT
inlawrev-2375	402	9	13:463	13:463	NUM
inlawrev-2375	402	10	states	state	NOUN
inlawrev-2375	402	11	v.	v.	ADP
inlawrev-2375	402	12	white	white	ADJ
inlawrev-2375	402	13	,	,	PUNCT
inlawrev-2375	402	14	^"^	^"^	PUNCT
inlawrev-2375	402	15	a	a	DET
inlawrev-2375	402	16	case	case	NOUN
inlawrev-2375	402	17	involving	involve	VERB
inlawrev-2375	402	18	very	very	ADV
inlawrev-2375	402	19	similar	similar	ADJ
inlawrev-2375	402	20	facts	fact	NOUN
inlawrev-2375	402	21	.	.	PUNCT
inlawrev-2375	403	1	in	in	ADP
inlawrev-2375	403	2	white	white	PROPN
inlawrev-2375	403	3	y	y	PROPN
inlawrev-2375	403	4	the	the	DET
inlawrev-2375	403	5	taxpayer	taxpayer	NOUN
inlawrev-2375	403	6	transferred	transfer	VERB
inlawrev-2375	403	7	uranium	uranium	NOUN
inlawrev-2375	403	8	land	land	NOUN
inlawrev-2375	403	9	by	by	ADP
inlawrev-2375	403	10	an	an	DET
inlawrev-2375	403	11	outrigtt	outrigtt	ADJ
inlawrev-2375	403	12	mineral	mineral	NOUN
inlawrev-2375	403	13	deed	deed	NOUN
inlawrev-2375	403	14	,	,	PUNCT
inlawrev-2375	403	15	retaining	retain	VERB
inlawrev-2375	403	16	no	no	DET
inlawrev-2375	403	17	reversionary	reversionary	ADJ
inlawrev-2375	403	18	interest	interest	NOUN
inlawrev-2375	403	19	.	.	PUNCT
inlawrev-2375	404	1	in	in	ADP
inlawrev-2375	404	2	exchange	exchange	NOUN
inlawrev-2375	404	3	,	,	PUNCT
inlawrev-2375	404	4	he	he	PRON
inlawrev-2375	404	5	received	receive	VERB
inlawrev-2375	404	6	a	a	DET
inlawrev-2375	404	7	lump	lump	NOUN
inlawrev-2375	404	8	sum	sum	NOUN
inlawrev-2375	404	9	payment	payment	NOUN
inlawrev-2375	404	10	of	of	ADP
inlawrev-2375	404	11	$	$	SYM
inlawrev-2375	404	12	175,000	175,000	NUM
inlawrev-2375	404	13	plus	plus	CCONJ
inlawrev-2375	404	14	ten	ten	NUM
inlawrev-2375	404	15	percent	percent	NOUN
inlawrev-2375	404	16	of	of	ADP
inlawrev-2375	404	17	the	the	DET
inlawrev-2375	404	18	gross	gross	ADJ
inlawrev-2375	404	19	value	value	NOUN
inlawrev-2375	404	20	of	of	ADP
inlawrev-2375	404	21	all	all	DET
inlawrev-2375	404	22	minerals	mineral	NOUN
inlawrev-2375	404	23	mined	mine	VERB
inlawrev-2375	404	24	.	.	PUNCT
inlawrev-2375	405	1	the	the	DET
inlawrev-2375	405	2	taxpayer	taxpayer	NOUN
inlawrev-2375	405	3	retained	retain	VERB
inlawrev-2375	405	4	no	no	DET
inlawrev-2375	405	5	control	control	NOUN
inlawrev-2375	405	6	over	over	ADP
inlawrev-2375	405	7	exploitation	exploitation	NOUN
inlawrev-2375	405	8	;	;	PUNCT
inlawrev-2375	405	9	the	the	DET
inlawrev-2375	405	10	transferee	transferee	NOUN
inlawrev-2375	405	11	could	could	AUX
inlawrev-2375	405	12	recover	recover	VERB
inlawrev-2375	405	13	the	the	DET
inlawrev-2375	405	14	minerals	mineral	NOUN
inlawrev-2375	405	15	or	or	CCONJ
inlawrev-2375	405	16	not	not	PART
inlawrev-2375	405	17	,	,	PUNCT
inlawrev-2375	405	18	as	as	SCONJ
inlawrev-2375	405	19	he	he	PRON
inlawrev-2375	405	20	wished	wish	VERB
inlawrev-2375	405	21	.	.	PUNCT
inlawrev-2375	406	1	in	in	ADP
inlawrev-2375	406	2	the	the	DET
inlawrev-2375	406	3	first	first	ADJ
inlawrev-2375	406	4	consideration	consideration	NOUN
inlawrev-2375	406	5	of	of	ADP
inlawrev-2375	406	6	the	the	DET
inlawrev-2375	406	7	case,	case,	PROPN
inlawrev-2375	406	8	®	®	NOUN
inlawrev-2375	406	9	^	^	PUNCT
inlawrev-2375	406	10	the	the	DET
inlawrev-2375	406	11	tenth	tenth	ADJ
inlawrev-2375	406	12	circuit	circuit	NOUN
inlawrev-2375	406	13	held	hold	VERB
inlawrev-2375	406	14	that	that	SCONJ
inlawrev-2375	406	15	the	the	DET
inlawrev-2375	406	16	taxpayer	taxpayer	NOUN
inlawrev-2375	406	17	"	"	PUNCT
inlawrev-2375	406	18	retained	retain	VERB
inlawrev-2375	406	19	no	no	DET
inlawrev-2375	406	20	investment	investment	NOUN
inlawrev-2375	406	21	or	or	CCONJ
inlawrev-2375	406	22	interest	interest	NOUN
inlawrev-2375	406	23	,	,	PUNCT
inlawrev-2375	406	24	economic	economic	ADJ
inlawrev-2375	406	25	or	or	CCONJ
inlawrev-2375	406	26	otherwise	otherwise	ADV
inlawrev-2375	406	27	,	,	PUNCT
inlawrev-2375	406	28	in	in	ADP
inlawrev-2375	406	29	the	the	DET
inlawrev-2375	406	30	minerals	mineral	NOUN
inlawrev-2375	406	31	in	in	ADP
inlawrev-2375	406	32	place"^^	place"^^	NOUN
inlawrev-2375	406	33	and	and	CCONJ
inlawrev-2375	406	34	was	be	AUX
inlawrev-2375	406	35	entitled	entitle	VERB
inlawrev-2375	406	36	to	to	ADP
inlawrev-2375	406	37	capital	capital	NOUN
inlawrev-2375	406	38	gain	gain	VERB
inlawrev-2375	406	39	treatment	treatment	NOUN
inlawrev-2375	406	40	on	on	ADP
inlawrev-2375	406	41	the	the	DET
inlawrev-2375	406	42	lump	lump	NOUN
inlawrev-2375	406	43	sum	sum	NOUN
inlawrev-2375	406	44	.	.	PUNCT
inlawrev-2375	407	1	the	the	DET
inlawrev-2375	407	2	court	court	NOUN
inlawrev-2375	407	3	specifically	specifically	ADV
inlawrev-2375	407	4	declined	decline	VERB
inlawrev-2375	407	5	to	to	PART
inlawrev-2375	407	6	determine	determine	VERB
inlawrev-2375	407	7	the	the	DET
inlawrev-2375	407	8	character	character	NOUN
inlawrev-2375	407	9	of	of	ADP
inlawrev-2375	407	10	the	the	DET
inlawrev-2375	407	11	percentage	percentage	NOUN
inlawrev-2375	407	12	payments.	payments.	NOUN
inlawrev-2375	407	13	®	®	PROPN
inlawrev-2375	407	14	^	^	PUNCT
inlawrev-2375	407	15	six	six	NUM
inlawrev-2375	407	16	years	year	NOUN
inlawrev-2375	407	17	later	later	ADV
inlawrev-2375	407	18	,	,	PUNCT
inlawrev-2375	407	19	the	the	DET
inlawrev-2375	407	20	court	court	NOUN
inlawrev-2375	407	21	considered	consider	VERB
inlawrev-2375	407	22	the	the	DET
inlawrev-2375	407	23	same	same	ADJ
inlawrev-2375	407	24	transaction	transaction	NOUN
inlawrev-2375	407	25	for	for	ADP
inlawrev-2375	407	26	characterization	characterization	NOUN
inlawrev-2375	407	27	of	of	ADP
inlawrev-2375	407	28	the	the	DET
inlawrev-2375	407	29	percentage	percentage	NOUN
inlawrev-2375	407	30	payments	payment	NOUN
inlawrev-2375	407	31	.	.	PUNCT
inlawrev-2375	408	1	*	*	PUNCT
inlawrev-2375	408	2	*	*	PUNCT
inlawrev-2375	408	3	noting	note	VERB
inlawrev-2375	408	4	that	that	SCONJ
inlawrev-2375	408	5	a	a	DET
inlawrev-2375	408	6	single	single	ADJ
inlawrev-2375	408	7	disposition	disposition	NOUN
inlawrev-2375	408	8	of	of	ADP
inlawrev-2375	408	9	the	the	DET
inlawrev-2375	408	10	mineral	mineral	NOUN
inlawrev-2375	408	11	rights	right	NOUN
inlawrev-2375	408	12	necessitated	necessitate	VERB
inlawrev-2375	408	13	a	a	DET
inlawrev-2375	408	14	single	single	ADJ
inlawrev-2375	408	15	characterization	characterization	NOUN
inlawrev-2375	408	16	of	of	ADP
inlawrev-2375	408	17	the	the	DET
inlawrev-2375	408	18	consideration	consideration	NOUN
inlawrev-2375	408	19	received	receive	VERB
inlawrev-2375	408	20	,	,	PUNCT
inlawrev-2375	408	21	the	the	DET
inlawrev-2375	408	22	court	court	NOUN
inlawrev-2375	408	23	overruled	overrule	VERB
inlawrev-2375	408	24	its	its	PRON
inlawrev-2375	408	25	earlier	early	ADJ
inlawrev-2375	408	26	decision	decision	NOUN
inlawrev-2375	408	27	and	and	CCONJ
inlawrev-2375	408	28	concluded	conclude	VERB
inlawrev-2375	408	29	that	that	SCONJ
inlawrev-2375	408	30	the	the	DET
inlawrev-2375	408	31	taxpayer	taxpayer	NOUN
inlawrev-2375	408	32	had	have	AUX
inlawrev-2375	408	33	retained	retain	VERB
inlawrev-2375	408	34	an	an	DET
inlawrev-2375	408	35	economic	economic	ADJ
inlawrev-2375	408	36	interest	interest	NOUN
inlawrev-2375	408	37	and	and	CCONJ
inlawrev-2375	408	38	that	that	SCONJ
inlawrev-2375	408	39	all	all	DET
inlawrev-2375	408	40	amounts	amount	NOUN
inlawrev-2375	408	41	realized	realize	VERB
inlawrev-2375	408	42	were	be	AUX
inlawrev-2375	408	43	properly	properly	ADV
inlawrev-2375	408	44	characterized	characterize	VERB
inlawrev-2375	408	45	as	as	ADP
inlawrev-2375	408	46	ordinary	ordinary	ADJ
inlawrev-2375	408	47	income.	income.	NOUN
inlawrev-2375	408	48	®	®	NOUN
inlawrev-2375	408	49	^	^	PUNCT
inlawrev-2375	408	50	the	the	DET
inlawrev-2375	408	51	court	court	NOUN
inlawrev-2375	408	52	in	in	ADP
inlawrev-2375	408	53	white	white	PROPN
inlawrev-2375	408	54	noted	note	VERB
inlawrev-2375	408	55	that	that	SCONJ
inlawrev-2375	408	56	the	the	DET
inlawrev-2375	408	57	remer	remer	PROPN
inlawrev-2375	408	58	decision	decision	NOUN
inlawrev-2375	408	59	was	be	AUX
inlawrev-2375	408	60	based	base	VERB
inlawrev-2375	408	61	upon	upon	SCONJ
inlawrev-2375	408	62	an	an	DET
inlawrev-2375	408	63	agreement	agreement	NOUN
inlawrev-2375	408	64	to	to	PART
inlawrev-2375	408	65	pay	pay	VERB
inlawrev-2375	408	66	a	a	DET
inlawrev-2375	408	67	fixed	fix	VERB
inlawrev-2375	408	68	amount	amount	NOUN
inlawrev-2375	408	69	per	per	ADP
inlawrev-2375	408	70	unit	unit	NOUN
inlawrev-2375	408	71	,	,	PUNCT
inlawrev-2375	408	72	whereas	whereas	SCONJ
inlawrev-2375	408	73	the	the	DET
inlawrev-2375	408	74	taxpayer	taxpayer	NOUN
inlawrev-2375	408	75	in	in	ADP
inlawrev-2375	408	76	white	white	ADJ
inlawrev-2375	408	77	was	be	AUX
inlawrev-2375	408	78	to	to	PART
inlawrev-2375	408	79	receive	receive	VERB
inlawrev-2375	408	80	a	a	DET
inlawrev-2375	408	81	percentage	percentage	NOUN
inlawrev-2375	408	82	of	of	ADP
inlawrev-2375	408	83	the	the	DET
inlawrev-2375	408	84	value	value	NOUN
inlawrev-2375	408	85	of	of	ADP
inlawrev-2375	408	86	the	the	DET
inlawrev-2375	408	87	recovered	recovered	ADJ
inlawrev-2375	408	88	ore	ore	NOUN
inlawrev-2375	408	89	.	.	PUNCT
inlawrev-2375	409	1	as	as	SCONJ
inlawrev-2375	409	2	the	the	DET
inlawrev-2375	409	3	court	court	NOUN
inlawrev-2375	409	4	implied	imply	VERB
inlawrev-2375	409	5	,	,	PUNCT
inlawrev-2375	409	6	the	the	DET
inlawrev-2375	409	7	distinction	distinction	NOUN
inlawrev-2375	409	8	is	be	AUX
inlawrev-2375	409	9	specious	specious	ADJ
inlawrev-2375	409	10	®	®	NOUN
inlawrev-2375	409	11	*	*	PUNCT
inlawrev-2375	409	12	because	because	SCONJ
inlawrev-2375	409	13	in	in	ADP
inlawrev-2375	409	14	both	both	DET
inlawrev-2375	409	15	cases	case	NOUN
inlawrev-2375	409	16	the	the	DET
inlawrev-2375	409	17	taxpayer	taxpayer	NOUN
inlawrev-2375	409	18	's	's	PART
inlawrev-2375	409	19	return	return	NOUN
inlawrev-2375	409	20	is	be	AUX
inlawrev-2375	409	21	dependent	dependent	ADJ
inlawrev-2375	409	22	upon	upon	SCONJ
inlawrev-2375	409	23	production	production	NOUN
inlawrev-2375	409	24	.	.	PUNCT
inlawrev-2375	410	1	the	the	DET
inlawrev-2375	410	2	added	add	VERB
inlawrev-2375	410	3	variable	variable	NOUN
inlawrev-2375	410	4	of	of	ADP
inlawrev-2375	410	5	the	the	DET
inlawrev-2375	410	6	recovered	recovered	ADJ
inlawrev-2375	410	7	ore	ore	NOUN
inlawrev-2375	410	8	's	's	PART
inlawrev-2375	410	9	value	value	NOUN
inlawrev-2375	410	10	should	should	AUX
inlawrev-2375	410	11	be	be	AUX
inlawrev-2375	410	12	immaterial.*^	immaterial.*^	PROPN
inlawrev-2375	410	13	2	2	NUM
inlawrev-2375	410	14	.	.	PUNCT
inlawrev-2375	410	15	cases	case	NOUN
inlawrev-2375	410	16	involving	involve	VERB
inlawrev-2375	410	17	production	production	NOUN
inlawrev-2375	410	18	payments	payment	NOUN
inlawrev-2375	410	19	or	or	CCONJ
inlawrev-2375	410	20	other	other	ADJ
inlawrev-2375	410	21	limited	limited	ADJ
inlawrev-2375	410	22	payments	payment	NOUN
inlawrev-2375	410	23	.	.	PUNCT
inlawrev-2375	411	1	—	—	PUNCT
inlawrev-2375	411	2	the	the	DET
inlawrev-2375	411	3	supreme	supreme	PROPN
inlawrev-2375	411	4	court	court	PROPN
inlawrev-2375	411	5	has	have	AUX
inlawrev-2375	411	6	had	have	VERB
inlawrev-2375	411	7	some	some	DET
inlawrev-2375	411	8	difficulty	difficulty	NOUN
inlawrev-2375	411	9	applying	apply	VERB
inlawrev-2375	411	10	the	the	DET
inlawrev-2375	411	11	economic	economic	ADJ
inlawrev-2375	411	12	interest	interest	NOUN
inlawrev-2375	411	13	test	test	NOUN
inlawrev-2375	411	14	to	to	ADP
inlawrev-2375	411	15	production	production	NOUN
inlawrev-2375	411	16	payments	payment	NOUN
inlawrev-2375	411	17	.	.	PUNCT
inlawrev-2375	412	1	a	a	DET
inlawrev-2375	412	2	production	production	NOUN
inlawrev-2375	412	3	payment	payment	NOUN
inlawrev-2375	412	4	entitles	entitle	VERB
inlawrev-2375	412	5	the	the	DET
inlawrev-2375	412	6	holder	holder	NOUN
inlawrev-2375	412	7	to	to	ADP
inlawrev-2375	412	8	a	a	DET
inlawrev-2375	412	9	specified	specified	ADJ
inlawrev-2375	412	10	sum	sum	NOUN
inlawrev-2375	412	11	of	of	ADP
inlawrev-2375	412	12	money	money	NOUN
inlawrev-2375	412	13	payable	payable	ADJ
inlawrev-2375	412	14	«	«	PUNCT
inlawrev-2375	412	15	'	'	NUM
inlawrev-2375	412	16	401	401	NUM
inlawrev-2375	412	17	f.2d	f.2d	SYM
inlawrev-2375	412	18	610	610	NUM
inlawrev-2375	412	19	(	(	PUNCT
inlawrev-2375	412	20	loth	loth	PROPN
inlawrev-2375	412	21	cir	cir	NOUN
inlawrev-2375	412	22	.	.	PROPN
inlawrev-2375	412	23	1968	1968	NUM
inlawrev-2375	412	24	)	)	PUNCT
inlawrev-2375	412	25	.	.	PUNCT
inlawrev-2375	413	1	^'united	^'unite	VERB
inlawrev-2375	413	2	states	state	NOUN
inlawrev-2375	413	3	v.	v.	ADP
inlawrev-2375	413	4	white	white	ADJ
inlawrev-2375	413	5	,	,	PUNCT
inlawrev-2375	413	6	311	311	NUM
inlawrev-2375	413	7	f.2d	f.2d	SYM
inlawrev-2375	413	8	399	399	NUM
inlawrev-2375	413	9	(	(	PUNCT
inlawrev-2375	413	10	10th	10th	ADJ
inlawrev-2375	413	11	cir	cir	NOUN
inlawrev-2375	413	12	.	.	PUNCT
inlawrev-2375	413	13	19q2	19q2	NUM
inlawrev-2375	413	14	)	)	PUNCT
inlawrev-2375	413	15	,	,	PUNCT
inlawrev-2375	413	16	overruled	overrule	VERB
inlawrev-2375	413	17	,	,	PUNCT
inlawrev-2375	413	18	401	401	NUM
inlawrev-2375	413	19	f.2d	f.2d	SYM
inlawrev-2375	413	20	610	610	NUM
inlawrev-2375	413	21	(	(	PUNCT
inlawrev-2375	413	22	10th	10th	ADJ
inlawrev-2375	413	23	cir	cir	NOUN
inlawrev-2375	413	24	.	.	PROPN
inlawrev-2375	413	25	1968	1968	NUM
inlawrev-2375	413	26	)	)	PUNCT
inlawrev-2375	413	27	.	.	PUNCT
inlawrev-2375	414	1	^"311	^"311	PUNCT
inlawrev-2375	415	1	f.2d	f.2d	VERB
inlawrev-2375	415	2	at	at	ADP
inlawrev-2375	415	3	402	402	NUM
inlawrev-2375	415	4	.	.	PUNCT
inlawrev-2375	415	5	''	''	PUNCT
inlawrev-2375	416	1	i	i	PRON
inlawrev-2375	416	2	d.	d.	PROPN
inlawrev-2375	416	3	at	at	ADP
inlawrev-2375	416	4	403	403	NUM
inlawrev-2375	416	5	.	.	PUNCT
inlawrev-2375	417	1	«	«	PUNCT
inlawrev-2375	417	2	m01	m01	NUM
inlawrev-2375	417	3	f.2d	f.2d	X
inlawrev-2375	417	4	610	610	NUM
inlawrev-2375	417	5	(	(	PUNCT
inlawrev-2375	417	6	10th	10th	ADJ
inlawrev-2375	417	7	cir	cir	NOUN
inlawrev-2375	417	8	.	.	PROPN
inlawrev-2375	417	9	1968	1968	NUM
inlawrev-2375	417	10	)	)	PUNCT
inlawrev-2375	417	11	.	.	PUNCT
inlawrev-2375	417	12	'	'	PUNCT
inlawrev-2375	417	13	ud	ud	INTJ
inlawrev-2375	417	14	.	.	PUNCT
inlawrev-2375	418	1	at	at	ADP
inlawrev-2375	418	2	614	614	NUM
inlawrev-2375	418	3	.	.	PUNCT
inlawrev-2375	419	1	at	at	ADV
inlawrev-2375	419	2	least	least	ADV
inlawrev-2375	419	3	one	one	NUM
inlawrev-2375	419	4	court	court	NOUN
inlawrev-2375	419	5	has	have	AUX
inlawrev-2375	419	6	suggested	suggest	VERB
inlawrev-2375	419	7	that	that	SCONJ
inlawrev-2375	419	8	a	a	DET
inlawrev-2375	419	9	retained	retain	VERB
inlawrev-2375	419	10	interest	interest	NOUN
inlawrev-2375	419	11	of	of	ADP
inlawrev-2375	419	12	insignificant	insignificant	ADJ
inlawrev-2375	419	13	value	value	NOUN
inlawrev-2375	419	14	ought	ought	AUX
inlawrev-2375	419	15	not	not	PART
inlawrev-2375	419	16	to	to	PART
inlawrev-2375	419	17	characterize	characterize	VERB
inlawrev-2375	419	18	the	the	DET
inlawrev-2375	419	19	entire	entire	ADJ
inlawrev-2375	419	20	transaction	transaction	NOUN
inlawrev-2375	419	21	.	.	PUNCT
inlawrev-2375	420	1	wood	wood	NOUN
inlawrev-2375	420	2	v.	v.	ADP
inlawrev-2375	420	3	united	united	PROPN
inlawrev-2375	420	4	states	states	PROPN
inlawrev-2375	420	5	,	,	PUNCT
inlawrev-2375	420	6	377	377	NUM
inlawrev-2375	420	7	f.2d	f.2d	SYM
inlawrev-2375	420	8	300	300	NUM
inlawrev-2375	420	9	(	(	PUNCT
inlawrev-2375	420	10	5th	5th	ADJ
inlawrev-2375	420	11	cir	cir	NOUN
inlawrev-2375	420	12	.	.	PROPN
inlawrev-2375	420	13	1967	1967	NUM
inlawrev-2375	420	14	)	)	PUNCT
inlawrev-2375	420	15	.	.	PUNCT
inlawrev-2375	421	1	'	'	PUNCT
inlawrev-2375	421	2	"	"	PUNCT
inlawrev-2375	421	3	i	i	PRON
inlawrev-2375	421	4	d.	d.	PROPN
inlawrev-2375	421	5	at	at	ADP
inlawrev-2375	421	6	612	612	NUM
inlawrev-2375	421	7	.	.	PUNCT
inlawrev-2375	422	1	see	see	VERB
inlawrev-2375	422	2	cox	cox	PROPN
inlawrev-2375	422	3	v.	v.	PROPN
inlawrev-2375	422	4	united	united	PROPN
inlawrev-2375	422	5	states	states	PROPN
inlawrev-2375	422	6	,	,	PUNCT
inlawrev-2375	422	7	497	497	NUM
inlawrev-2375	422	8	f.2d	f.2d	NOUN
inlawrev-2375	422	9	348	348	NUM
inlawrev-2375	422	10	(	(	PUNCT
inlawrev-2375	422	11	4th	4th	ADJ
inlawrev-2375	422	12	cir	cir	NOUN
inlawrev-2375	422	13	.	.	PROPN
inlawrev-2375	422	14	1974	1974	NUM
inlawrev-2375	422	15	)	)	PUNCT
inlawrev-2375	422	16	(	(	PUNCT
inlawrev-2375	422	17	lessee	lessee	NOUN
inlawrev-2375	422	18	who	who	PRON
inlawrev-2375	422	19	assigned	assign	VERB
inlawrev-2375	422	20	oil	oil	NOUN
inlawrev-2375	422	21	and	and	CCONJ
inlawrev-2375	422	22	gas	gas	NOUN
inlawrev-2375	422	23	leases	lease	NOUN
inlawrev-2375	422	24	for	for	ADP
inlawrev-2375	422	25	a	a	DET
inlawrev-2375	422	26	lump	lump	NOUN
inlawrev-2375	422	27	sum	sum	NOUN
inlawrev-2375	422	28	payment	payment	NOUN
inlawrev-2375	422	29	plus	plus	CCONJ
inlawrev-2375	422	30	a	a	DET
inlawrev-2375	422	31	percentage	percentage	NOUN
inlawrev-2375	422	32	of	of	ADP
inlawrev-2375	422	33	production	production	NOUN
inlawrev-2375	422	34	had	have	VERB
inlawrev-2375	422	35	ordinary	ordinary	ADJ
inlawrev-2375	422	36	income	income	NOUN
inlawrev-2375	422	37	)	)	PUNCT
inlawrev-2375	422	38	;	;	PUNCT
inlawrev-2375	423	1	commissioner	commissioner	NOUN
inlawrev-2375	423	2	v.	v.	PROPN
inlawrev-2375	423	3	pickard	pickard	PROPN
inlawrev-2375	423	4	,	,	PUNCT
inlawrev-2375	423	5	401	401	NUM
inlawrev-2375	423	6	f.2d	f.2d	SYM
inlawrev-2375	423	7	615	615	NUM
inlawrev-2375	423	8	(	(	PUNCT
inlawrev-2375	423	9	10th	10th	ADJ
inlawrev-2375	423	10	cir	cir	NOUN
inlawrev-2375	423	11	.	.	PROPN
inlawrev-2375	423	12	1969	1969	NUM
inlawrev-2375	423	13	)	)	PUNCT
inlawrev-2375	423	14	;	;	PUNCT
inlawrev-2375	423	15	wood	wood	NOUN
inlawrev-2375	423	16	v.	v.	ADP
inlawrev-2375	423	17	united	united	PROPN
inlawrev-2375	423	18	states	states	PROPN
inlawrev-2375	423	19	,	,	PUNCT
inlawrev-2375	423	20	377	377	NUM
inlawrev-2375	423	21	f.2d	f.2d	SYM
inlawrev-2375	423	22	300	300	NUM
inlawrev-2375	423	23	(	(	PUNCT
inlawrev-2375	423	24	5th	5th	ADJ
inlawrev-2375	423	25	cir	cir	NOUN
inlawrev-2375	423	26	.	.	PROPN
inlawrev-2375	423	27	1967	1967	NUM
inlawrev-2375	423	28	)	)	PUNCT
inlawrev-2375	423	29	.	.	PUNCT
inlawrev-2375	424	1	"	"	PUNCT
inlawrev-2375	424	2	under	under	ADP
inlawrev-2375	424	3	the	the	DET
inlawrev-2375	424	4	economic	economic	ADJ
inlawrev-2375	424	5	interest	interest	NOUN
inlawrev-2375	424	6	test	test	NOUN
inlawrev-2375	424	7	,	,	PUNCT
inlawrev-2375	424	8	the	the	DET
inlawrev-2375	424	9	critical	critical	ADJ
inlawrev-2375	424	10	consideration	consideration	NOUN
inlawrev-2375	424	11	is	be	AUX
inlawrev-2375	424	12	whether	whether	SCONJ
inlawrev-2375	424	13	payment	payment	NOUN
inlawrev-2375	424	14	is	be	AUX
inlawrev-2375	424	15	dependent	dependent	ADJ
inlawrev-2375	424	16	upon	upon	SCONJ
inlawrev-2375	424	17	extraction	extraction	NOUN
inlawrev-2375	424	18	,	,	PUNCT
inlawrev-2375	424	19	not	not	PART
inlawrev-2375	424	20	the	the	DET
inlawrev-2375	424	21	method	method	NOUN
inlawrev-2375	424	22	by	by	ADP
inlawrev-2375	424	23	which	which	PRON
inlawrev-2375	424	24	that	that	DET
inlawrev-2375	424	25	payment	payment	NOUN
inlawrev-2375	424	26	is	be	AUX
inlawrev-2375	424	27	calculated	calculate	VERB
inlawrev-2375	424	28	.	.	PUNCT
inlawrev-2375	424	29	"	"	PUNCT
inlawrev-2375	425	1	i	i	PRON
inlawrev-2375	425	2	d.	d.	VERB
inlawrev-2375	425	3	at	at	ADP
inlawrev-2375	425	4	306	306	NUM
inlawrev-2375	425	5	.	.	PUNCT
inlawrev-2375	426	1	«	«	PUNCT
inlawrev-2375	426	2	''	''	PUNCT
inlawrev-2375	426	3	401	401	NUM
inlawrev-2375	426	4	f.2d	f.2d	NOUN
inlawrev-2375	426	5	at	at	ADP
inlawrev-2375	426	6	612	612	NUM
inlawrev-2375	426	7	.	.	PUNCT
inlawrev-2375	427	1	1980	1980	NUM
inlawrev-2375	427	2	]	]	PUNCT
inlawrev-2375	427	3	capital	capital	NOUN
inlawrev-2375	427	4	gain	gain	VERB
inlawrev-2375	427	5	483	483	NUM
inlawrev-2375	427	6	from	from	ADP
inlawrev-2375	427	7	production	production	NOUN
inlawrev-2375	427	8	.	.	PUNCT
inlawrev-2375	428	1	unlike	unlike	ADP
inlawrev-2375	428	2	a	a	DET
inlawrev-2375	428	3	royalty	royalty	NOUN
inlawrev-2375	428	4	,	,	PUNCT
inlawrev-2375	428	5	it	it	PRON
inlawrev-2375	428	6	contemplates	contemplate	VERB
inlawrev-2375	428	7	a	a	DET
inlawrev-2375	428	8	limited	limited	ADJ
inlawrev-2375	428	9	rather	rather	ADV
inlawrev-2375	428	10	than	than	ADP
inlawrev-2375	428	11	an	an	DET
inlawrev-2375	428	12	unlimited	unlimited	ADJ
inlawrev-2375	428	13	return	return	NOUN
inlawrev-2375	428	14	.	.	PUNCT
inlawrev-2375	429	1	should	should	AUX
inlawrev-2375	429	2	such	such	DET
inlawrev-2375	429	3	a	a	DET
inlawrev-2375	429	4	limited	limited	ADJ
inlawrev-2375	429	5	return	return	NOUN
inlawrev-2375	429	6	be	be	AUX
inlawrev-2375	429	7	considered	consider	VERB
inlawrev-2375	429	8	dependent	dependent	ADJ
inlawrev-2375	429	9	on	on	ADP
inlawrev-2375	429	10	production	production	NOUN
inlawrev-2375	429	11	and	and	CCONJ
inlawrev-2375	429	12	therefore	therefore	ADV
inlawrev-2375	429	13	an	an	DET
inlawrev-2375	429	14	economic	economic	ADJ
inlawrev-2375	429	15	interest	interest	NOUN
inlawrev-2375	429	16	?	?	PUNCT
inlawrev-2375	430	1	at	at	ADP
inlawrev-2375	430	2	first	first	ADJ
inlawrev-2375	430	3	blush	blush	NOUN
inlawrev-2375	430	4	,	,	PUNCT
inlawrev-2375	430	5	it	it	PRON
inlawrev-2375	430	6	would	would	AUX
inlawrev-2375	430	7	clearly	clearly	ADV
inlawrev-2375	430	8	seem	seem	VERB
inlawrev-2375	430	9	so	so	ADV
inlawrev-2375	430	10	.	.	PUNCT
inlawrev-2375	431	1	if	if	SCONJ
inlawrev-2375	431	2	one	one	NUM
inlawrev-2375	431	3	transfers	transfer	VERB
inlawrev-2375	431	4	the	the	DET
inlawrev-2375	431	5	working	work	VERB
inlawrev-2375	431	6	interest	interest	NOUN
inlawrev-2375	431	7	in	in	ADP
inlawrev-2375	431	8	an	an	DET
inlawrev-2375	431	9	oil	oil	NOUN
inlawrev-2375	431	10	deposit	deposit	NOUN
inlawrev-2375	431	11	to	to	ADP
inlawrev-2375	431	12	another	another	PRON
inlawrev-2375	431	13	in	in	ADP
inlawrev-2375	431	14	exchange	exchange	NOUN
inlawrev-2375	431	15	for	for	ADP
inlawrev-2375	431	16	$	$	SYM
inlawrev-2375	431	17	395,000	395,000	NUM
inlawrev-2375	431	18	to	to	PART
inlawrev-2375	431	19	be	be	AUX
inlawrev-2375	431	20	paid	pay	VERB
inlawrev-2375	431	21	at	at	ADP
inlawrev-2375	431	22	the	the	DET
inlawrev-2375	431	23	rate	rate	NOUN
inlawrev-2375	431	24	of	of	ADP
inlawrev-2375	431	25	twenty	twenty	NUM
inlawrev-2375	431	26	-	-	PUNCT
inlawrev-2375	431	27	five	five	NUM
inlawrev-2375	431	28	percent	percent	NOUN
inlawrev-2375	431	29	of	of	ADP
inlawrev-2375	431	30	the	the	DET
inlawrev-2375	431	31	oil	oil	NOUN
inlawrev-2375	431	32	produced	produce	VERB
inlawrev-2375	431	33	,	,	PUNCT
inlawrev-2375	431	34	his	his	PRON
inlawrev-2375	431	35	return	return	NOUN
inlawrev-2375	431	36	is	be	AUX
inlawrev-2375	431	37	dependent	dependent	ADJ
inlawrev-2375	431	38	on	on	ADP
inlawrev-2375	431	39	production	production	NOUN
inlawrev-2375	431	40	because	because	SCONJ
inlawrev-2375	431	41	no	no	DET
inlawrev-2375	431	42	return	return	NOUN
inlawrev-2375	431	43	will	will	AUX
inlawrev-2375	431	44	be	be	AUX
inlawrev-2375	431	45	realized	realize	VERB
inlawrev-2375	431	46	unless	unless	SCONJ
inlawrev-2375	431	47	oil	oil	NOUN
inlawrev-2375	431	48	is	be	AUX
inlawrev-2375	431	49	produced	produce	VERB
inlawrev-2375	431	50	.	.	PUNCT
inlawrev-2375	432	1	in	in	ADP
inlawrev-2375	432	2	thomas	thomas	PROPN
inlawrev-2375	432	3	v.	v.	ADP
inlawrev-2375	432	4	perkins,^^	perkins,^^	NOUN
inlawrev-2375	432	5	the	the	DET
inlawrev-2375	432	6	supreme	supreme	PROPN
inlawrev-2375	432	7	court	court	PROPN
inlawrev-2375	432	8	held	hold	VERB
inlawrev-2375	432	9	under	under	ADP
inlawrev-2375	432	10	similar	similar	ADJ
inlawrev-2375	432	11	circumstances	circumstance	NOUN
inlawrev-2375	432	12	that	that	SCONJ
inlawrev-2375	432	13	the	the	DET
inlawrev-2375	432	14	transferor	transferor	NOUN
inlawrev-2375	432	15	did	do	AUX
inlawrev-2375	432	16	not	not	PART
inlawrev-2375	432	17	sell	sell	VERB
inlawrev-2375	432	18	the	the	DET
inlawrev-2375	432	19	oil	oil	NOUN
inlawrev-2375	432	20	in	in	ADP
inlawrev-2375	432	21	place	place	NOUN
inlawrev-2375	432	22	for	for	ADP
inlawrev-2375	432	23	$	$	SYM
inlawrev-2375	432	24	395,000	395,000	NUM
inlawrev-2375	432	25	payable	payable	ADJ
inlawrev-2375	432	26	from	from	ADP
inlawrev-2375	432	27	production	production	NOUN
inlawrev-2375	432	28	,	,	PUNCT
inlawrev-2375	432	29	but	but	CCONJ
inlawrev-2375	432	30	instead	instead	ADV
inlawrev-2375	432	31	arranged	arrange	VERB
inlawrev-2375	432	32	for	for	ADP
inlawrev-2375	432	33	exploitation	exploitation	NOUN
inlawrev-2375	432	34	while	while	SCONJ
inlawrev-2375	432	35	retaining	retain	VERB
inlawrev-2375	432	36	ownership	ownership	NOUN
inlawrev-2375	432	37	.	.	PUNCT
inlawrev-2375	433	1	thus	thus	ADV
inlawrev-2375	433	2	,	,	PUNCT
inlawrev-2375	433	3	the	the	DET
inlawrev-2375	433	4	transferor	transferor	NOUN
inlawrev-2375	433	5	was	be	AUX
inlawrev-2375	433	6	taxed	tax	VERB
inlawrev-2375	433	7	at	at	ADP
inlawrev-2375	433	8	ordinary	ordinary	ADJ
inlawrev-2375	433	9	rates	rate	NOUN
inlawrev-2375	433	10	on	on	ADP
inlawrev-2375	433	11	the	the	DET
inlawrev-2375	433	12	twenty	twenty	NUM
inlawrev-2375	433	13	-	-	PUNCT
inlawrev-2375	433	14	five	five	NUM
inlawrev-2375	433	15	percent	percent	NOUN
inlawrev-2375	433	16	portion	portion	NOUN
inlawrev-2375	433	17	of	of	ADP
inlawrev-2375	433	18	the	the	DET
inlawrev-2375	433	19	income	income	NOUN
inlawrev-2375	433	20	from	from	ADP
inlawrev-2375	433	21	production	production	NOUN
inlawrev-2375	433	22	used	use	VERB
inlawrev-2375	433	23	to	to	PART
inlawrev-2375	433	24	satisfy	satisfy	VERB
inlawrev-2375	433	25	the	the	DET
inlawrev-2375	433	26	$	$	SYM
inlawrev-2375	433	27	395,000	395,000	NUM
inlawrev-2375	433	28	obligation	obligation	NOUN
inlawrev-2375	433	29	.	.	PUNCT
inlawrev-2375	434	1	'^	'^	NOUN
inlawrev-2375	434	2	it	it	PRON
inlawrev-2375	434	3	could	could	AUX
inlawrev-2375	434	4	be	be	AUX
inlawrev-2375	434	5	argued	argue	VERB
inlawrev-2375	434	6	,	,	PUNCT
inlawrev-2375	434	7	however	however	ADV
inlawrev-2375	434	8	,	,	PUNCT
inlawrev-2375	434	9	that	that	SCONJ
inlawrev-2375	434	10	a	a	DET
inlawrev-2375	434	11	retained	retain	VERB
inlawrev-2375	434	12	production	production	NOUN
inlawrev-2375	434	13	payment	payment	NOUN
inlawrev-2375	434	14	should	should	AUX
inlawrev-2375	434	15	not	not	PART
inlawrev-2375	434	16	be	be	AUX
inlawrev-2375	434	17	regarded	regard	VERB
inlawrev-2375	434	18	as	as	ADP
inlawrev-2375	434	19	an	an	DET
inlawrev-2375	434	20	economic	economic	ADJ
inlawrev-2375	434	21	interest	interest	NOUN
inlawrev-2375	434	22	.	.	PUNCT
inlawrev-2375	435	1	the	the	DET
inlawrev-2375	435	2	economic	economic	ADJ
inlawrev-2375	435	3	interest	interest	NOUN
inlawrev-2375	435	4	test	test	NOUN
inlawrev-2375	435	5	appropriately	appropriately	ADV
inlawrev-2375	435	6	looks	look	VERB
inlawrev-2375	435	7	to	to	ADP
inlawrev-2375	435	8	the	the	DET
inlawrev-2375	435	9	risk	risk	NOUN
inlawrev-2375	435	10	of	of	ADP
inlawrev-2375	435	11	ownership	ownership	NOUN
inlawrev-2375	435	12	to	to	PART
inlawrev-2375	435	13	determine	determine	VERB
inlawrev-2375	435	14	whether	whether	SCONJ
inlawrev-2375	435	15	an	an	DET
inlawrev-2375	435	16	interest	interest	NOUN
inlawrev-2375	435	17	has	have	AUX
inlawrev-2375	435	18	been	be	AUX
inlawrev-2375	435	19	sold	sell	VERB
inlawrev-2375	435	20	.	.	PUNCT
inlawrev-2375	436	1	'^	'^	NOUN
inlawrev-2375	436	2	if	if	SCONJ
inlawrev-2375	436	3	the	the	DET
inlawrev-2375	436	4	transferor	transferor	NOUN
inlawrev-2375	436	5	continues	continue	VERB
inlawrev-2375	436	6	to	to	PART
inlawrev-2375	436	7	bear	bear	VERB
inlawrev-2375	436	8	the	the	DET
inlawrev-2375	436	9	risk	risk	NOUN
inlawrev-2375	436	10	of	of	ADP
inlawrev-2375	436	11	ownership	ownership	NOUN
inlawrev-2375	436	12	,	,	PUNCT
inlawrev-2375	436	13	he	he	PRON
inlawrev-2375	436	14	has	have	AUX
inlawrev-2375	436	15	not	not	PART
inlawrev-2375	436	16	sold	sell	VERB
inlawrev-2375	436	17	his	his	PRON
inlawrev-2375	436	18	interest	interest	NOUN
inlawrev-2375	436	19	.	.	PUNCT
inlawrev-2375	437	1	if	if	SCONJ
inlawrev-2375	437	2	the	the	DET
inlawrev-2375	437	3	transferor	transferor	NOUN
inlawrev-2375	437	4	is	be	AUX
inlawrev-2375	437	5	entitled	entitle	VERB
inlawrev-2375	437	6	to	to	ADP
inlawrev-2375	437	7	a	a	DET
inlawrev-2375	437	8	specified	specified	ADJ
inlawrev-2375	437	9	sum	sum	NOUN
inlawrev-2375	437	10	regardless	regardless	ADV
inlawrev-2375	437	11	of	of	ADP
inlawrev-2375	437	12	production	production	NOUN
inlawrev-2375	437	13	,	,	PUNCT
inlawrev-2375	437	14	he	he	PRON
inlawrev-2375	437	15	has	have	AUX
inlawrev-2375	437	16	shifted	shift	VERB
inlawrev-2375	437	17	the	the	DET
inlawrev-2375	437	18	risk	risk	NOUN
inlawrev-2375	437	19	of	of	ADP
inlawrev-2375	437	20	ownership	ownership	NOUN
inlawrev-2375	437	21	to	to	ADP
inlawrev-2375	437	22	the	the	DET
inlawrev-2375	437	23	transferee	transferee	NOUN
inlawrev-2375	437	24	.	.	PUNCT
inlawrev-2375	438	1	risk	risk	NOUN
inlawrev-2375	438	2	is	be	AUX
inlawrev-2375	438	3	a	a	DET
inlawrev-2375	438	4	doublefaceted	doublefaceted	ADJ
inlawrev-2375	438	5	concept	concept	NOUN
inlawrev-2375	438	6	,	,	PUNCT
inlawrev-2375	438	7	involving	involve	VERB
inlawrev-2375	438	8	the	the	DET
inlawrev-2375	438	9	possibility	possibility	NOUN
inlawrev-2375	438	10	of	of	ADP
inlawrev-2375	438	11	gain	gain	NOUN
inlawrev-2375	438	12	as	as	ADV
inlawrev-2375	438	13	well	well	ADV
inlawrev-2375	438	14	as	as	ADP
inlawrev-2375	438	15	loss	loss	NOUN
inlawrev-2375	438	16	.	.	PUNCT
inlawrev-2375	439	1	the	the	DET
inlawrev-2375	439	2	transferor	transferor	NOUN
inlawrev-2375	439	3	in	in	ADP
inlawrev-2375	439	4	perkins	perkin	NOUN
inlawrev-2375	439	5	relinquished	relinquish	VERB
inlawrev-2375	439	6	the	the	DET
inlawrev-2375	439	7	possibility	possibility	NOUN
inlawrev-2375	439	8	of	of	ADP
inlawrev-2375	439	9	gain	gain	NOUN
inlawrev-2375	439	10	beyond	beyond	ADP
inlawrev-2375	439	11	$	$	SYM
inlawrev-2375	439	12	395,000	395,000	NUM
inlawrev-2375	439	13	,	,	PUNCT
inlawrev-2375	439	14	but	but	CCONJ
inlawrev-2375	439	15	the	the	DET
inlawrev-2375	439	16	fact	fact	NOUN
inlawrev-2375	439	17	that	that	SCONJ
inlawrev-2375	439	18	he	he	PRON
inlawrev-2375	439	19	continued	continue	VERB
inlawrev-2375	439	20	to	to	PART
inlawrev-2375	439	21	bear	bear	VERB
inlawrev-2375	439	22	the	the	DET
inlawrev-2375	439	23	risk	risk	NOUN
inlawrev-2375	439	24	of	of	ADP
inlawrev-2375	439	25	loss	loss	NOUN
inlawrev-2375	439	26	was	be	AUX
inlawrev-2375	439	27	apparently	apparently	ADV
inlawrev-2375	439	28	deemed	deem	VERB
inlawrev-2375	439	29	sufficient	sufficient	ADJ
inlawrev-2375	439	30	to	to	PART
inlawrev-2375	439	31	negate	negate	VERB
inlawrev-2375	439	32	a	a	DET
inlawrev-2375	439	33	sale	sale	NOUN
inlawrev-2375	439	34	.	.	PUNCT
inlawrev-2375	440	1	three	three	NUM
inlawrev-2375	440	2	years	year	NOUN
inlawrev-2375	440	3	later	later	ADV
inlawrev-2375	440	4	,	,	PUNCT
inlawrev-2375	440	5	in	in	ADP
inlawrev-2375	440	6	anderson	anderson	PROPN
inlawrev-2375	441	1	v.	v.	ADP
inlawrev-2375	441	2	commissioner,^^	commissioner,^^	PROPN
inlawrev-2375	441	3	the	the	DET
inlawrev-2375	441	4	court	court	NOUN
inlawrev-2375	441	5	sharply	sharply	ADV
inlawrev-2375	441	6	curtailed	curtail	VERB
inlawrev-2375	441	7	the	the	DET
inlawrev-2375	441	8	rule	rule	NOUN
inlawrev-2375	441	9	of	of	ADP
inlawrev-2375	441	10	perkins	perkins	PROPN
inlawrev-2375	441	11	.	.	PUNCT
inlawrev-2375	442	1	in	in	ADP
inlawrev-2375	442	2	anderson	anderson	PROPN
inlawrev-2375	442	3	,	,	PUNCT
inlawrev-2375	442	4	oil	oil	NOUN
inlawrev-2375	442	5	properties	property	NOUN
inlawrev-2375	442	6	,	,	PUNCT
inlawrev-2375	442	7	including	include	VERB
inlawrev-2375	442	8	fee	fee	NOUN
inlawrev-2375	442	9	interests	interest	NOUN
inlawrev-2375	442	10	,	,	PUNCT
inlawrev-2375	442	11	were	be	AUX
inlawrev-2375	442	12	transferred	transfer	VERB
inlawrev-2375	442	13	in	in	ADP
inlawrev-2375	442	14	exchange	exchange	NOUN
inlawrev-2375	442	15	for	for	ADP
inlawrev-2375	442	16	a	a	DET
inlawrev-2375	442	17	specified	specify	VERB
inlawrev-2375	442	18	sum	sum	NOUN
inlawrev-2375	442	19	of	of	ADP
inlawrev-2375	442	20	money	money	NOUN
inlawrev-2375	442	21	payable	payable	ADJ
inlawrev-2375	442	22	from	from	ADP
inlawrev-2375	442	23	oil	oil	NOUN
inlawrev-2375	442	24	or	or	CCONJ
inlawrev-2375	442	25	gas	gas	NOUN
inlawrev-2375	442	26	to	to	PART
inlawrev-2375	442	27	be	be	AUX
inlawrev-2375	442	28	produced	produce	VERB
inlawrev-2375	442	29	and	and	CCONJ
inlawrev-2375	442	30	from	from	ADP
inlawrev-2375	442	31	proceeds	proceed	NOUN
inlawrev-2375	442	32	realized	realize	VERB
inlawrev-2375	442	33	upon	upon	SCONJ
inlawrev-2375	442	34	a	a	DET
inlawrev-2375	442	35	resale	resale	NOUN
inlawrev-2375	442	36	of	of	ADP
inlawrev-2375	442	37	the	the	DET
inlawrev-2375	442	38	fee	fee	NOUN
inlawrev-2375	442	39	interests	interest	NOUN
inlawrev-2375	442	40	in	in	ADP
inlawrev-2375	442	41	any	any	PRON
inlawrev-2375	442	42	of	of	ADP
inlawrev-2375	442	43	the	the	DET
inlawrev-2375	442	44	properties	property	NOUN
inlawrev-2375	442	45	conveyed	convey	VERB
inlawrev-2375	442	46	.	.	PUNCT
inlawrev-2375	443	1	payments	payment	NOUN
inlawrev-2375	443	2	due	due	ADJ
inlawrev-2375	443	3	under	under	ADP
inlawrev-2375	443	4	the	the	DET
inlawrev-2375	443	5	agreement	agreement	NOUN
inlawrev-2375	443	6	were	be	AUX
inlawrev-2375	443	7	secured	secure	VERB
inlawrev-2375	443	8	by	by	ADP
inlawrev-2375	443	9	liens	lien	NOUN
inlawrev-2375	443	10	on	on	ADP
inlawrev-2375	443	11	the	the	DET
inlawrev-2375	443	12	oil	oil	NOUN
inlawrev-2375	443	13	and	and	CCONJ
inlawrev-2375	443	14	gas	gas	NOUN
inlawrev-2375	443	15	produced	produce	VERB
inlawrev-2375	443	16	and	and	CCONJ
inlawrev-2375	443	17	on	on	ADP
inlawrev-2375	443	18	the	the	DET
inlawrev-2375	443	19	fee	fee	NOUN
inlawrev-2375	443	20	interests	interest	NOUN
inlawrev-2375	443	21	.	.	PUNCT
inlawrev-2375	444	1	the	the	DET
inlawrev-2375	444	2	court	court	NOUN
inlawrev-2375	444	3	distinguished	distinguish	VERB
inlawrev-2375	444	4	perkins	perkin	VERB
inlawrev-2375	444	5	on	on	ADP
inlawrev-2375	444	6	the	the	DET
inlawrev-2375	444	7	basis	basis	NOUN
inlawrev-2375	444	8	that	that	SCONJ
inlawrev-2375	444	9	it	it	PRON
inlawrev-2375	444	10	involved	involve	VERB
inlawrev-2375	444	11	only	only	ADV
inlawrev-2375	444	12	a	a	DET
inlawrev-2375	444	13	reservation	reservation	NOUN
inlawrev-2375	444	14	by	by	ADP
inlawrev-2375	444	15	the	the	DET
inlawrev-2375	444	16	transferor	transferor	NOUN
inlawrev-2375	444	17	of	of	ADP
inlawrev-2375	444	18	an	an	DET
inlawrev-2375	444	19	interest	interest	NOUN
inlawrev-2375	444	20	in	in	ADP
inlawrev-2375	444	21	production	production	NOUN
inlawrev-2375	444	22	,	,	PUNCT
inlawrev-2375	444	23	whereas	whereas	SCONJ
inlawrev-2375	444	24	in	in	ADP
inlawrev-2375	444	25	anderson	anderson	PROPN
inlawrev-2375	444	26	there	there	PRON
inlawrev-2375	444	27	was	be	VERB
inlawrev-2375	444	28	reserved	reserve	VERB
inlawrev-2375	444	29	an	an	DET
inlawrev-2375	444	30	interest	interest	NOUN
inlawrev-2375	444	31	in	in	ADP
inlawrev-2375	444	32	the	the	DET
inlawrev-2375	444	33	fee	fee	NOUN
inlawrev-2375	444	34	and	and	CCONJ
inlawrev-2375	444	35	in	in	ADP
inlawrev-2375	444	36	production	production	NOUN
inlawrev-2375	444	37	.	.	PUNCT
inlawrev-2375	445	1	"	"	PUNCT
inlawrev-2375	445	2	in	in	ADP
inlawrev-2375	445	3	the	the	DET
inlawrev-2375	445	4	interests	interest	NOUN
inlawrev-2375	445	5	of	of	ADP
inlawrev-2375	445	6	a	a	DET
inlawrev-2375	445	7	workable	workable	ADJ
inlawrev-2375	445	8	rule	rule	NOUN
inlawrev-2375	445	9	,	,	PUNCT
inlawrev-2375	445	10	"	"	PUNCT
inlawrev-2375	445	11	the	the	DET
inlawrev-2375	445	12	court	court	NOUN
inlawrev-2375	445	13	observed	observe	VERB
inlawrev-2375	445	14	,	,	PUNCT
inlawrev-2375	445	15	''	''	PUNCT
inlawrev-2375	445	16	thomas	thomas	PROPN
inlawrev-2375	445	17	v.	v.	PROPN
inlawrev-2375	445	18	perkins	perkins	PROPN
inlawrev-2375	445	19	must	must	AUX
inlawrev-2375	445	20	not	not	PART
inlawrev-2375	445	21	be	be	AUX
inlawrev-2375	445	22	extended	extend	VERB
inlawrev-2375	445	23	beyond	beyond	ADP
inlawrev-2375	445	24	the	the	DET
inlawrev-2375	445	25	situation	situation	NOUN
inlawrev-2375	445	26	in	in	ADP
inlawrev-2375	445	27	»	»	PUNCT
inlawrev-2375	445	28	°	°	PROPN
inlawrev-2375	445	29	301	301	NUM
inlawrev-2375	445	30	u.s	u.s	PROPN
inlawrev-2375	445	31	.	.	PROPN
inlawrev-2375	445	32	655	655	NUM
inlawrev-2375	445	33	(	(	PUNCT
inlawrev-2375	445	34	1937	1937	NUM
inlawrev-2375	445	35	)	)	PUNCT
inlawrev-2375	445	36	.	.	PUNCT
inlawrev-2375	446	1	»	»	X
inlawrev-2375	446	2	7d	7d	NUM
inlawrev-2375	446	3	.	.	PUNCT
inlawrev-2375	447	1	at	at	ADP
inlawrev-2375	447	2	661	661	NUM
inlawrev-2375	447	3	.	.	PUNCT
inlawrev-2375	448	1	"	"	PUNCT
inlawrev-2375	448	2	'	'	PUNCT
inlawrev-2375	448	3	see	see	VERB
inlawrev-2375	448	4	palmer	palmer	PROPN
inlawrev-2375	448	5	v.	v.	ADP
inlawrev-2375	448	6	bender	bender	PROPN
inlawrev-2375	448	7	,	,	PUNCT
inlawrev-2375	448	8	287	287	NUM
inlawrev-2375	448	9	u.s	u.s	PROPN
inlawrev-2375	448	10	.	.	PROPN
inlawrev-2375	448	11	551	551	NUM
inlawrev-2375	448	12	,	,	PUNCT
inlawrev-2375	448	13	558	558	NUM
inlawrev-2375	448	14	(	(	PUNCT
inlawrev-2375	448	15	1933	1933	NUM
inlawrev-2375	448	16	)	)	PUNCT
inlawrev-2375	448	17	.	.	PUNCT
inlawrev-2375	449	1	in	in	ADP
inlawrev-2375	449	2	palmer	palmer	PROPN
inlawrev-2375	449	3	,	,	PUNCT
inlawrev-2375	449	4	the	the	DET
inlawrev-2375	449	5	taxpayers	taxpayer	NOUN
inlawrev-2375	449	6	possessed	possess	VERB
inlawrev-2375	449	7	an	an	DET
inlawrev-2375	449	8	economic	economic	ADJ
inlawrev-2375	449	9	interest	interest	NOUN
inlawrev-2375	449	10	through	through	ADP
inlawrev-2375	449	11	a	a	DET
inlawrev-2375	449	12	royalty	royalty	NOUN
inlawrev-2375	449	13	contract	contract	NOUN
inlawrev-2375	449	14	,	,	PUNCT
inlawrev-2375	449	15	which	which	PRON
inlawrev-2375	449	16	allowed	allow	VERB
inlawrev-2375	449	17	them	they	PRON
inlawrev-2375	449	18	to	to	PART
inlawrev-2375	449	19	share	share	VERB
inlawrev-2375	449	20	in	in	ADP
inlawrev-2375	449	21	the	the	DET
inlawrev-2375	449	22	income	income	NOUN
inlawrev-2375	449	23	from	from	ADP
inlawrev-2375	449	24	the	the	DET
inlawrev-2375	449	25	oil	oil	NOUN
inlawrev-2375	449	26	produced	produce	VERB
inlawrev-2375	449	27	as	as	ADV
inlawrev-2375	449	28	well	well	ADV
inlawrev-2375	449	29	as	as	ADP
inlawrev-2375	449	30	the	the	DET
inlawrev-2375	449	31	loss	loss	NOUN
inlawrev-2375	449	32	resulting	result	VERB
inlawrev-2375	449	33	from	from	ADP
inlawrev-2375	449	34	the	the	DET
inlawrev-2375	449	35	destruction	destruction	NOUN
inlawrev-2375	449	36	of	of	ADP
inlawrev-2375	449	37	oil	oil	NOUN
inlawrev-2375	449	38	in	in	ADP
inlawrev-2375	449	39	place	place	NOUN
inlawrev-2375	449	40	.	.	PUNCT
inlawrev-2375	450	1	see	see	VERB
inlawrev-2375	450	2	i	i	PRON
inlawrev-2375	450	3	d.	d.	PROPN
inlawrev-2375	450	4	at	at	ADP
inlawrev-2375	450	5	558	558	NUM
inlawrev-2375	450	6	.	.	PUNCT
inlawrev-2375	451	1	•''310	•''310	NOUN
inlawrev-2375	452	1	u.s	u.s	PROPN
inlawrev-2375	452	2	.	.	PROPN
inlawrev-2375	452	3	404	404	NUM
inlawrev-2375	452	4	(	(	PUNCT
inlawrev-2375	452	5	1940	1940	NUM
inlawrev-2375	452	6	)	)	PUNCT
inlawrev-2375	452	7	.	.	PUNCT
inlawrev-2375	453	1	484	484	NUM
inlawrev-2375	453	2	indiana	indiana	PROPN
inlawrev-2375	453	3	law	law	PROPN
inlawrev-2375	453	4	review	review	NOUN
inlawrev-2375	453	5	[	[	X
inlawrev-2375	453	6	vol	vol	NOUN
inlawrev-2375	453	7	.	.	PUNCT
inlawrev-2375	453	8	13:463	13:463	NUM
inlawrev-2375	453	9	which	which	PRON
inlawrev-2375	453	10	.	.	PUNCT
inlawrev-2375	453	11	.	.	PUNCT
inlawrev-2375	453	12	.	.	PUNCT
inlawrev-2375	454	1	the	the	DET
inlawrev-2375	454	2	reserved	reserved	ADJ
inlawrev-2375	454	3	payments	payment	NOUN
inlawrev-2375	454	4	are	be	AUX
inlawrev-2375	454	5	to	to	PART
inlawrev-2375	454	6	be	be	AUX
inlawrev-2375	454	7	derived	derive	VERB
inlawrev-2375	454	8	solely	solely	ADV
inlawrev-2375	454	9	from	from	ADP
inlawrev-2375	454	10	the	the	DET
inlawrev-2375	454	11	production	production	NOUN
inlawrev-2375	454	12	of	of	ADP
inlawrev-2375	454	13	oil	oil	NOUN
inlawrev-2375	454	14	and	and	CCONJ
inlawrev-2375	454	15	gas	gas	NOUN
inlawrev-2375	454	16	.	.	PUNCT
inlawrev-2375	455	1	"^^	"^^	PROPN
inlawrev-2375	455	2	after	after	ADP
inlawrev-2375	455	3	perkins	perkins	PROPN
inlawrev-2375	455	4	and	and	CCONJ
inlawrev-2375	455	5	anderson	anderson	PROPN
inlawrev-2375	455	6	,	,	PUNCT
inlawrev-2375	455	7	a	a	DET
inlawrev-2375	455	8	retained	retain	VERB
inlawrev-2375	455	9	production	production	NOUN
inlawrev-2375	455	10	payment	payment	NOUN
inlawrev-2375	455	11	payable	payable	ADJ
inlawrev-2375	455	12	solely	solely	ADV
inlawrev-2375	455	13	from	from	ADP
inlawrev-2375	455	14	production	production	NOUN
inlawrev-2375	456	1	will	will	AUX
inlawrev-2375	456	2	be	be	AUX
inlawrev-2375	456	3	treated	treat	VERB
inlawrev-2375	456	4	the	the	DET
inlawrev-2375	456	5	same	same	ADJ
inlawrev-2375	456	6	as	as	ADP
inlawrev-2375	456	7	a	a	DET
inlawrev-2375	456	8	retained	retain	VERB
inlawrev-2375	456	9	royalty	royalty	NOUN
inlawrev-2375	456	10	and	and	CCONJ
inlawrev-2375	456	11	will	will	AUX
inlawrev-2375	456	12	constitute	constitute	VERB
inlawrev-2375	456	13	an	an	DET
inlawrev-2375	456	14	economic	economic	ADJ
inlawrev-2375	456	15	interest	interest	NOUN
inlawrev-2375	456	16	negating	negate	VERB
inlawrev-2375	456	17	a	a	DET
inlawrev-2375	456	18	sale	sale	NOUN
inlawrev-2375	456	19	;	;	PUNCT
inlawrev-2375	456	20	if	if	SCONJ
inlawrev-2375	456	21	the	the	DET
inlawrev-2375	456	22	production	production	NOUN
inlawrev-2375	456	23	payment	payment	NOUN
inlawrev-2375	456	24	is	be	AUX
inlawrev-2375	456	25	secured	secure	VERB
inlawrev-2375	456	26	by	by	ADP
inlawrev-2375	456	27	anything	anything	PRON
inlawrev-2375	456	28	other	other	ADJ
inlawrev-2375	456	29	than	than	ADP
inlawrev-2375	456	30	production	production	NOUN
inlawrev-2375	456	31	it	it	PRON
inlawrev-2375	456	32	will	will	AUX
inlawrev-2375	456	33	not	not	PART
inlawrev-2375	456	34	be	be	AUX
inlawrev-2375	456	35	regarded	regard	VERB
inlawrev-2375	456	36	as	as	ADP
inlawrev-2375	456	37	an	an	DET
inlawrev-2375	456	38	economic	economic	ADJ
inlawrev-2375	456	39	interest	interest	NOUN
inlawrev-2375	456	40	.	.	PUNCT
inlawrev-2375	457	1	this	this	DET
inlawrev-2375	457	2	technical	technical	ADJ
inlawrev-2375	457	3	distinction	distinction	NOUN
inlawrev-2375	457	4	,	,	PUNCT
inlawrev-2375	457	5	which	which	PRON
inlawrev-2375	457	6	is	be	AUX
inlawrev-2375	457	7	without	without	ADP
inlawrev-2375	457	8	practical	practical	ADJ
inlawrev-2375	457	9	significance	significance	NOUN
inlawrev-2375	457	10	in	in	ADP
inlawrev-2375	457	11	many	many	ADJ
inlawrev-2375	457	12	instances	instance	NOUN
inlawrev-2375	457	13	,	,	PUNCT
inlawrev-2375	457	14	probably	probably	ADV
inlawrev-2375	457	15	resulted	result	VERB
inlawrev-2375	457	16	from	from	ADP
inlawrev-2375	457	17	the	the	DET
inlawrev-2375	457	18	court	court	NOUN
inlawrev-2375	457	19	's	's	PART
inlawrev-2375	457	20	recognition	recognition	NOUN
inlawrev-2375	457	21	in	in	ADP
inlawrev-2375	457	22	anderson	anderson	PROPN
inlawrev-2375	457	23	that	that	SCONJ
inlawrev-2375	457	24	perkins	perkins	PROPN
inlawrev-2375	457	25	was	be	AUX
inlawrev-2375	457	26	wrongly	wrongly	ADV
inlawrev-2375	457	27	decided	decide	VERB
inlawrev-2375	457	28	and	and	CCONJ
inlawrev-2375	457	29	a	a	DET
inlawrev-2375	457	30	reluctance	reluctance	NOUN
inlawrev-2375	457	31	to	to	PART
inlawrev-2375	457	32	overrule	overrule	VERB
inlawrev-2375	457	33	perkins	perkin	NOUN
inlawrev-2375	457	34	so	so	ADV
inlawrev-2375	457	35	soon	soon	ADV
inlawrev-2375	457	36	after	after	SCONJ
inlawrev-2375	457	37	it	it	PRON
inlawrev-2375	457	38	had	have	AUX
inlawrev-2375	457	39	been	be	AUX
inlawrev-2375	457	40	decided	decide	VERB
inlawrev-2375	457	41	.	.	PUNCT
inlawrev-2375	458	1	nonetheless	nonetheless	ADV
inlawrev-2375	458	2	,	,	PUNCT
inlawrev-2375	458	3	these	these	DET
inlawrev-2375	458	4	early	early	ADJ
inlawrev-2375	458	5	supreme	supreme	PROPN
inlawrev-2375	458	6	court	court	NOUN
inlawrev-2375	458	7	decisions	decision	NOUN
inlawrev-2375	458	8	mean	mean	VERB
inlawrev-2375	458	9	that	that	SCONJ
inlawrev-2375	458	10	establishing	establish	VERB
inlawrev-2375	458	11	a	a	DET
inlawrev-2375	458	12	total	total	ADJ
inlawrev-2375	458	13	maximum	maximum	ADJ
inlawrev-2375	458	14	price	price	NOUN
inlawrev-2375	458	15	,	,	PUNCT
inlawrev-2375	458	16	as	as	ADP
inlawrev-2375	458	17	and	and	CCONJ
inlawrev-2375	458	18	when	when	SCONJ
inlawrev-2375	458	19	recovered	recover	VERB
inlawrev-2375	458	20	,	,	PUNCT
inlawrev-2375	458	21	will	will	AUX
inlawrev-2375	458	22	not	not	PART
inlawrev-2375	458	23	qualify	qualify	VERB
inlawrev-2375	458	24	the	the	DET
inlawrev-2375	458	25	transaction	transaction	NOUN
inlawrev-2375	458	26	for	for	ADP
inlawrev-2375	458	27	capital	capital	NOUN
inlawrev-2375	458	28	gain	gain	NOUN
inlawrev-2375	458	29	treatment.^^	treatment.^^	NOUN
inlawrev-2375	458	30	on	on	ADP
inlawrev-2375	458	31	the	the	DET
inlawrev-2375	458	32	other	other	ADJ
inlawrev-2375	458	33	hand	hand	NOUN
inlawrev-2375	458	34	,	,	PUNCT
inlawrev-2375	458	35	a	a	DET
inlawrev-2375	458	36	fixed	fix	VERB
inlawrev-2375	458	37	price	price	NOUN
inlawrev-2375	458	38	which	which	PRON
inlawrev-2375	458	39	is	be	AUX
inlawrev-2375	458	40	to	to	PART
inlawrev-2375	458	41	be	be	AUX
inlawrev-2375	458	42	paid	pay	VERB
inlawrev-2375	458	43	from	from	ADP
inlawrev-2375	458	44	production	production	NOUN
inlawrev-2375	458	45	if	if	SCONJ
inlawrev-2375	458	46	the	the	DET
inlawrev-2375	458	47	deposit	deposit	NOUN
inlawrev-2375	458	48	is	be	AUX
inlawrev-2375	458	49	exploited	exploit	VERB
inlawrev-2375	458	50	but	but	CCONJ
inlawrev-2375	458	51	which	which	PRON
inlawrev-2375	458	52	is	be	AUX
inlawrev-2375	458	53	due	due	ADJ
inlawrev-2375	458	54	in	in	ADP
inlawrev-2375	458	55	any	any	DET
inlawrev-2375	458	56	event	event	NOUN
inlawrev-2375	458	57	qualifies	qualify	VERB
inlawrev-2375	458	58	for	for	ADP
inlawrev-2375	458	59	capital	capital	NOUN
inlawrev-2375	458	60	gain	gain	NOUN
inlawrev-2375	458	61	.	.	PUNCT
inlawrev-2375	459	1	it	it	PRON
inlawrev-2375	459	2	does	do	AUX
inlawrev-2375	459	3	not	not	PART
inlawrev-2375	459	4	result	result	VERB
inlawrev-2375	459	5	in	in	ADP
inlawrev-2375	459	6	a	a	DET
inlawrev-2375	459	7	retained	retain	VERB
inlawrev-2375	459	8	economic	economic	ADJ
inlawrev-2375	459	9	interest	interest	NOUN
inlawrev-2375	459	10	because	because	SCONJ
inlawrev-2375	459	11	the	the	DET
inlawrev-2375	459	12	purchase	purchase	NOUN
inlawrev-2375	459	13	price	price	NOUN
inlawrev-2375	459	14	is	be	AUX
inlawrev-2375	459	15	not	not	PART
inlawrev-2375	459	16	dependent	dependent	ADJ
inlawrev-2375	459	17	upon	upon	SCONJ
inlawrev-2375	459	18	production.^^	production.^^	NOUN
inlawrev-2375	459	19	as	as	ADP
inlawrev-2375	459	20	a	a	DET
inlawrev-2375	459	21	practical	practical	ADJ
inlawrev-2375	459	22	matter	matter	NOUN
inlawrev-2375	459	23	,	,	PUNCT
inlawrev-2375	459	24	collecting	collect	VERB
inlawrev-2375	459	25	the	the	DET
inlawrev-2375	459	26	price	price	NOUN
inlawrev-2375	459	27	depends	depend	VERB
inlawrev-2375	459	28	on	on	ADP
inlawrev-2375	459	29	production	production	NOUN
inlawrev-2375	459	30	unless	unless	SCONJ
inlawrev-2375	459	31	there	there	PRON
inlawrev-2375	459	32	is	be	VERB
inlawrev-2375	459	33	personal	personal	ADJ
inlawrev-2375	459	34	liability	liability	NOUN
inlawrev-2375	459	35	on	on	ADP
inlawrev-2375	459	36	the	the	DET
inlawrev-2375	459	37	obligation	obligation	NOUN
inlawrev-2375	459	38	.	.	PUNCT
inlawrev-2375	460	1	personal	personal	ADJ
inlawrev-2375	460	2	liability	liability	NOUN
inlawrev-2375	460	3	,	,	PUNCT
inlawrev-2375	460	4	however	however	ADV
inlawrev-2375	460	5	,	,	PUNCT
inlawrev-2375	460	6	has	have	AUX
inlawrev-2375	460	7	not	not	PART
inlawrev-2375	460	8	been	be	AUX
inlawrev-2375	460	9	regarded	regard	VERB
inlawrev-2375	460	10	as	as	ADP
inlawrev-2375	460	11	crucial	crucial	ADJ
inlawrev-2375	460	12	.	.	PUNCT
inlawrev-2375	461	1	in	in	ADP
inlawrev-2375	461	2	strutzel	strutzel	NOUN
inlawrev-2375	461	3	v.	v.	ADP
inlawrev-2375	461	4	commissioner,^	commissioner,^	PROPN
inlawrev-2375	461	5	''	''	PUNCT
inlawrev-2375	461	6	for	for	ADP
inlawrev-2375	461	7	example	example	NOUN
inlawrev-2375	461	8	,	,	PUNCT
inlawrev-2375	461	9	the	the	DET
inlawrev-2375	461	10	taxpayer	taxpayer	NOUN
inlawrev-2375	461	11	owned	own	VERB
inlawrev-2375	461	12	mining	mining	NOUN
inlawrev-2375	461	13	rights	right	NOUN
inlawrev-2375	461	14	which	which	PRON
inlawrev-2375	461	15	gave	give	VERB
inlawrev-2375	461	16	him	he	PRON
inlawrev-2375	461	17	power	power	NOUN
inlawrev-2375	461	18	to	to	PART
inlawrev-2375	461	19	extract	extract	VERB
inlawrev-2375	461	20	and	and	CCONJ
inlawrev-2375	461	21	sell	sell	VERB
inlawrev-2375	461	22	certain	certain	ADJ
inlawrev-2375	461	23	mineral	mineral	NOUN
inlawrev-2375	461	24	deposits	deposit	NOUN
inlawrev-2375	461	25	.	.	PUNCT
inlawrev-2375	462	1	in	in	ADP
inlawrev-2375	462	2	effect	effect	NOUN
inlawrev-2375	462	3	,	,	PUNCT
inlawrev-2375	462	4	the	the	DET
inlawrev-2375	462	5	taxpayer	taxpayer	NOUN
inlawrev-2375	462	6	owned	own	VERB
inlawrev-2375	462	7	in	in	ADP
inlawrev-2375	462	8	place	place	NOUN
inlawrev-2375	462	9	any	any	DET
inlawrev-2375	462	10	such	such	ADJ
inlawrev-2375	462	11	deposits	deposit	NOUN
inlawrev-2375	462	12	discovered	discover	VERB
inlawrev-2375	462	13	on	on	ADP
inlawrev-2375	462	14	the	the	DET
inlawrev-2375	462	15	property	property	NOUN
inlawrev-2375	462	16	.	.	PUNCT
inlawrev-2375	463	1	he	he	PRON
inlawrev-2375	463	2	transferred	transfer	VERB
inlawrev-2375	463	3	his	his	PRON
inlawrev-2375	463	4	entire	entire	ADJ
inlawrev-2375	463	5	interest	interest	NOUN
inlawrev-2375	463	6	for	for	ADP
inlawrev-2375	463	7	$	$	SYM
inlawrev-2375	463	8	500,000	500,000	NUM
inlawrev-2375	463	9	,	,	PUNCT
inlawrev-2375	463	10	payable	payable	ADJ
inlawrev-2375	463	11	in	in	ADP
inlawrev-2375	463	12	fixed	fix	VERB
inlawrev-2375	463	13	installments	installment	NOUN
inlawrev-2375	463	14	over	over	ADP
inlawrev-2375	463	15	a	a	DET
inlawrev-2375	463	16	ten	ten	NUM
inlawrev-2375	463	17	-	-	PUNCT
inlawrev-2375	463	18	year	year	NOUN
inlawrev-2375	463	19	period	period	NOUN
inlawrev-2375	463	20	.	.	PUNCT
inlawrev-2375	464	1	if	if	SCONJ
inlawrev-2375	464	2	the	the	DET
inlawrev-2375	464	3	transferee	transferee	NOUN
inlawrev-2375	464	4	exploited	exploit	VERB
inlawrev-2375	464	5	the	the	DET
inlawrev-2375	464	6	deposits	deposit	NOUN
inlawrev-2375	464	7	,	,	PUNCT
inlawrev-2375	464	8	the	the	DET
inlawrev-2375	464	9	taxpayer	taxpayer	NOUN
inlawrev-2375	464	10	-	-	PUNCT
inlawrev-2375	464	11	transferor	transferor	NOUN
inlawrev-2375	464	12	was	be	AUX
inlawrev-2375	464	13	entitled	entitle	VERB
inlawrev-2375	464	14	to	to	ADP
inlawrev-2375	464	15	a	a	DET
inlawrev-2375	464	16	five	five	NUM
inlawrev-2375	464	17	percent	percent	NOUN
inlawrev-2375	464	18	production	production	NOUN
inlawrev-2375	464	19	payment	payment	NOUN
inlawrev-2375	464	20	which	which	PRON
inlawrev-2375	464	21	would	would	AUX
inlawrev-2375	464	22	reduce	reduce	VERB
inlawrev-2375	464	23	the	the	DET
inlawrev-2375	464	24	fixed	fix	VERB
inlawrev-2375	464	25	installments	installment	NOUN
inlawrev-2375	464	26	and	and	CCONJ
inlawrev-2375	464	27	the	the	DET
inlawrev-2375	464	28	$	$	SYM
inlawrev-2375	464	29	500,000	500,000	NUM
inlawrev-2375	464	30	purchase	purchase	NOUN
inlawrev-2375	464	31	price	price	NOUN
inlawrev-2375	464	32	.	.	PUNCT
inlawrev-2375	465	1	in	in	ADP
inlawrev-2375	465	2	the	the	DET
inlawrev-2375	465	3	event	event	NOUN
inlawrev-2375	465	4	of	of	ADP
inlawrev-2375	465	5	default	default	NOUN
inlawrev-2375	465	6	,	,	PUNCT
inlawrev-2375	465	7	the	the	DET
inlawrev-2375	465	8	mining	mining	NOUN
inlawrev-2375	465	9	rights	right	NOUN
inlawrev-2375	465	10	would	would	AUX
inlawrev-2375	465	11	revert	revert	VERB
inlawrev-2375	465	12	to	to	ADP
inlawrev-2375	465	13	the	the	DET
inlawrev-2375	465	14	taxpayer	taxpayer	NOUN
inlawrev-2375	465	15	without	without	ADP
inlawrev-2375	465	16	further	further	ADJ
inlawrev-2375	465	17	obligation	obligation	NOUN
inlawrev-2375	465	18	on	on	ADP
inlawrev-2375	465	19	the	the	DET
inlawrev-2375	465	20	part	part	NOUN
inlawrev-2375	465	21	of	of	ADP
inlawrev-2375	465	22	the	the	DET
inlawrev-2375	465	23	transferee	transferee	NOUN
inlawrev-2375	465	24	.	.	PUNCT
inlawrev-2375	466	1	in	in	ADP
inlawrev-2375	466	2	upholding	uphold	VERB
inlawrev-2375	466	3	capital	capital	NOUN
inlawrev-2375	466	4	gain	gain	NOUN
inlawrev-2375	466	5	treatment	treatment	NOUN
inlawrev-2375	466	6	the	the	DET
inlawrev-2375	466	7	tax	tax	NOUN
inlawrev-2375	466	8	court	court	NOUN
inlawrev-2375	466	9	observed	observe	VERB
inlawrev-2375	466	10	that	that	SCONJ
inlawrev-2375	466	11	"	"	PUNCT
inlawrev-2375	466	12	[	[	X
inlawrev-2375	466	13	p]roduction	p]roduction	NOUN
inlawrev-2375	466	14	royalties	royalty	NOUN
inlawrev-2375	466	15	,	,	PUNCT
inlawrev-2375	466	16	if	if	SCONJ
inlawrev-2375	466	17	paid	pay	VERB
inlawrev-2375	466	18	,	,	PUNCT
inlawrev-2375	466	19	would	would	AUX
inlawrev-2375	466	20	only	only	ADV
inlawrev-2375	466	21	serve	serve	VERB
inlawrev-2375	466	22	to	to	PART
inlawrev-2375	466	23	accelerate	accelerate	VERB
inlawrev-2375	466	24	payment	payment	NOUN
inlawrev-2375	466	25	of	of	ADP
inlawrev-2375	466	26	the	the	DET
inlawrev-2375	466	27	total	total	ADJ
inlawrev-2375	466	28	purchase	purchase	NOUN
inlawrev-2375	466	29	price	price	NOUN
inlawrev-2375	466	30	.	.	PUNCT
inlawrev-2375	466	31	"	"	PUNCT
inlawrev-2375	467	1	*	*	PUNCT
inlawrev-2375	467	2	*	*	PUNCT
inlawrev-2375	467	3	the	the	DET
inlawrev-2375	467	4	court	court	NOUN
inlawrev-2375	467	5	therefore	therefore	ADV
inlawrev-2375	467	6	concluded	conclude	VERB
inlawrev-2375	467	7	that	that	SCONJ
inlawrev-2375	467	8	the	the	DET
inlawrev-2375	467	9	provision	provision	NOUN
inlawrev-2375	467	10	for	for	ADP
inlawrev-2375	467	11	a	a	DET
inlawrev-2375	467	12	reverter	reverter	NOUN
inlawrev-2375	467	13	in	in	ADP
inlawrev-2375	467	14	the	the	DET
inlawrev-2375	467	15	event	event	NOUN
inlawrev-2375	467	16	of	of	ADP
inlawrev-2375	467	17	default	default	NOUN
inlawrev-2375	467	18	did	do	AUX
inlawrev-2375	467	19	not	not	PART
inlawrev-2375	467	20	constitute	constitute	VERB
inlawrev-2375	467	21	a	a	DET
inlawrev-2375	467	22	retained	retain	VERB
inlawrev-2375	467	23	economic	economic	ADJ
inlawrev-2375	467	24	interest	interest	NOUN
inlawrev-2375	467	25	.	.	PUNCT
inlawrev-2375	468	1	*	*	PUNCT
inlawrev-2375	469	1	*	*	PUNCT
inlawrev-2375	469	2	although	although	SCONJ
inlawrev-2375	469	3	the	the	DET
inlawrev-2375	469	4	installment	installment	NOUN
inlawrev-2375	469	5	payments	payment	NOUN
inlawrev-2375	469	6	were	be	AUX
inlawrev-2375	469	7	not	not	PART
inlawrev-2375	469	8	technically	technically	ADV
inlawrev-2375	469	9	dependent	dependent	ADJ
inlawrev-2375	469	10	on	on	ADP
inlawrev-2375	469	11	production	production	NOUN
inlawrev-2375	469	12	because	because	SCONJ
inlawrev-2375	469	13	they	they	PRON
inlawrev-2375	469	14	were	be	AUX
inlawrev-2375	469	15	due	due	ADJ
inlawrev-2375	469	16	in	in	ADP
inlawrev-2375	469	17	any	any	DET
inlawrev-2375	469	18	event	event	NOUN
inlawrev-2375	469	19	,	,	PUNCT
inlawrev-2375	469	20	as	as	ADP
inlawrev-2375	469	21	a	a	DET
inlawrev-2375	469	22	practical	practical	ADJ
inlawrev-2375	469	23	matter	matter	NOUN
inlawrev-2375	469	24	they	they	PRON
inlawrev-2375	469	25	were	be	AUX
inlawrev-2375	469	26	dependent	dependent	ADJ
inlawrev-2375	469	27	.	.	PUNCT
inlawrev-2375	470	1	if	if	SCONJ
inlawrev-2375	470	2	the	the	DET
inlawrev-2375	470	3	claims	claim	NOUN
inlawrev-2375	470	4	proved	prove	VERB
inlawrev-2375	470	5	worthless	worthless	ADJ
inlawrev-2375	470	6	,	,	PUNCT
inlawrev-2375	470	7	the	the	DET
inlawrev-2375	470	8	transferee	transferee	NOUN
inlawrev-2375	470	9	could	could	AUX
inlawrev-2375	470	10	simply	simply	ADV
inlawrev-2375	470	11	'	'	VERB
inlawrev-2375	470	12	*	*	VERB
inlawrev-2375	471	1	i	i	PRON
inlawrev-2375	471	2	d.	d.	PROPN
inlawrev-2375	471	3	at	at	ADP
inlawrev-2375	471	4	413	413	NUM
inlawrev-2375	471	5	.	.	PUNCT
inlawrev-2375	472	1	"	"	PUNCT
inlawrev-2375	472	2	'	'	PUNCT
inlawrev-2375	472	3	united	united	PROPN
inlawrev-2375	472	4	states	states	PROPN
inlawrev-2375	472	5	v.	v.	ADP
inlawrev-2375	472	6	witte	witte	PROPN
inlawrev-2375	472	7	,	,	PUNCT
inlawrev-2375	472	8	306	306	NUM
inlawrev-2375	472	9	f.2d	f.2d	NUM
inlawrev-2375	472	10	81	81	NUM
inlawrev-2375	472	11	(	(	PUNCT
inlawrev-2375	472	12	5th	5th	ADJ
inlawrev-2375	472	13	cir	cir	NOUN
inlawrev-2375	472	14	.	.	PUNCT
inlawrev-2375	472	15	1962	1962	NUM
inlawrev-2375	472	16	)	)	PUNCT
inlawrev-2375	472	17	.	.	PUNCT
inlawrev-2375	472	18	''	''	PUNCT
inlawrev-2375	472	19	'	'	PUNCT
inlawrev-2375	472	20	strutzel	strutzel	NOUN
inlawrev-2375	472	21	v.	v.	ADP
inlawrev-2375	472	22	commissioner	commissioner	NOUN
inlawrev-2375	472	23	,	,	PUNCT
inlawrev-2375	472	24	60	60	NUM
inlawrev-2375	472	25	t.c	t.c	PROPN
inlawrev-2375	472	26	.	.	PROPN
inlawrev-2375	472	27	969	969	NUM
inlawrev-2375	472	28	(	(	PUNCT
inlawrev-2375	472	29	1973	1973	NUM
inlawrev-2375	472	30	)	)	PUNCT
inlawrev-2375	472	31	.	.	PUNCT
inlawrev-2375	472	32	''	''	PUNCT
inlawrev-2375	473	1	qo	qo	PROPN
inlawrev-2375	473	2	t.c	t.c	PROPN
inlawrev-2375	473	3	.	.	PROPN
inlawrev-2375	473	4	969	969	NUM
inlawrev-2375	473	5	(	(	PUNCT
inlawrev-2375	473	6	1973	1973	NUM
inlawrev-2375	473	7	)	)	PUNCT
inlawrev-2375	473	8	.	.	PUNCT
inlawrev-2375	474	1	«	«	PUNCT
inlawrev-2375	474	2	7d	7d	NUM
inlawrev-2375	474	3	.	.	PUNCT
inlawrev-2375	475	1	at	at	ADP
inlawrev-2375	475	2	974	974	NUM
inlawrev-2375	475	3	.	.	PUNCT
inlawrev-2375	476	1	"	"	PUNCT
inlawrev-2375	476	2	"	"	PUNCT
inlawrev-2375	476	3	i	i	PRON
inlawrev-2375	476	4	d.	d.	PROPN
inlawrev-2375	476	5	at	at	ADP
inlawrev-2375	476	6	976	976	NUM
inlawrev-2375	476	7	.	.	PUNCT
inlawrev-2375	476	8	1980	1980	NUM
inlawrev-2375	476	9	]	]	PUNCT
inlawrev-2375	476	10	capital	capital	NOUN
inlawrev-2375	476	11	gain	gain	VERB
inlawrev-2375	476	12	485	485	NUM
inlawrev-2375	476	13	default	default	NOUN
inlawrev-2375	476	14	and	and	CCONJ
inlawrev-2375	476	15	allow	allow	VERB
inlawrev-2375	476	16	the	the	DET
inlawrev-2375	476	17	claims	claim	NOUN
inlawrev-2375	476	18	to	to	PART
inlawrev-2375	476	19	revert	revert	VERB
inlawrev-2375	476	20	to	to	ADP
inlawrev-2375	476	21	the	the	DET
inlawrev-2375	476	22	transferor	transferor	NOUN
inlawrev-2375	476	23	.	.	PUNCT
inlawrev-2375	477	1	note	note	VERB
inlawrev-2375	477	2	that	that	SCONJ
inlawrev-2375	477	3	capital	capital	NOUN
inlawrev-2375	477	4	gain	gain	NOUN
inlawrev-2375	477	5	treatment	treatment	NOUN
inlawrev-2375	477	6	would	would	AUX
inlawrev-2375	477	7	not	not	PART
inlawrev-2375	477	8	have	have	AUX
inlawrev-2375	477	9	been	be	AUX
inlawrev-2375	477	10	available	available	ADJ
inlawrev-2375	477	11	if	if	SCONJ
inlawrev-2375	477	12	the	the	DET
inlawrev-2375	477	13	contract	contract	NOUN
inlawrev-2375	477	14	had	have	AUX
inlawrev-2375	477	15	called	call	VERB
inlawrev-2375	477	16	for	for	ADP
inlawrev-2375	477	17	a	a	DET
inlawrev-2375	477	18	five	five	NUM
inlawrev-2375	477	19	percent	percent	NOUN
inlawrev-2375	477	20	production	production	NOUN
inlawrev-2375	477	21	payment	payment	NOUN
inlawrev-2375	477	22	not	not	PART
inlawrev-2375	477	23	to	to	PART
inlawrev-2375	477	24	exceed	exceed	VERB
inlawrev-2375	477	25	$	$	SYM
inlawrev-2375	477	26	500,000	500,000	NUM
inlawrev-2375	477	27	.	.	PUNCT
inlawrev-2375	478	1	this	this	DET
inlawrev-2375	478	2	premium	premium	NOUN
inlawrev-2375	478	3	on	on	ADP
inlawrev-2375	478	4	drafting	drafting	NOUN
inlawrev-2375	478	5	is	be	AUX
inlawrev-2375	478	6	an	an	DET
inlawrev-2375	478	7	unfortunate	unfortunate	ADJ
inlawrev-2375	478	8	side	side	NOUN
inlawrev-2375	478	9	effect	effect	NOUN
inlawrev-2375	478	10	of	of	ADP
inlawrev-2375	478	11	the	the	DET
inlawrev-2375	478	12	supreme	supreme	PROPN
inlawrev-2375	478	13	court	court	PROPN
inlawrev-2375	478	14	's	's	PART
inlawrev-2375	478	15	distinction	distinction	NOUN
inlawrev-2375	478	16	of	of	ADP
inlawrev-2375	478	17	perkins	perkins	PROPN
inlawrev-2375	478	18	in	in	ADP
inlawrev-2375	478	19	anderson	anderson	PROPN
inlawrev-2375	478	20	.	.	PUNCT
inlawrev-2375	479	1	the	the	DET
inlawrev-2375	479	2	court	court	NOUN
inlawrev-2375	479	3	should	should	AUX
inlawrev-2375	479	4	have	have	AUX
inlawrev-2375	479	5	overruled	overrule	VERB
inlawrev-2375	479	6	perkins	perkin	NOUN
inlawrev-2375	479	7	by	by	ADP
inlawrev-2375	479	8	holding	hold	VERB
inlawrev-2375	479	9	that	that	SCONJ
inlawrev-2375	479	10	establishing	establish	VERB
inlawrev-2375	479	11	a	a	DET
inlawrev-2375	479	12	maximum	maximum	ADJ
inlawrev-2375	479	13	price	price	NOUN
inlawrev-2375	479	14	strips	strip	NOUN
inlawrev-2375	479	15	the	the	DET
inlawrev-2375	479	16	assignor	assignor	NOUN
inlawrev-2375	479	17	of	of	ADP
inlawrev-2375	479	18	the	the	DET
inlawrev-2375	479	19	principal	principal	ADJ
inlawrev-2375	479	20	benefit	benefit	NOUN
inlawrev-2375	479	21	of	of	ADP
inlawrev-2375	479	22	ownership	ownership	NOUN
inlawrev-2375	479	23	,	,	PUNCT
inlawrev-2375	479	24	the	the	DET
inlawrev-2375	479	25	possibility	possibility	NOUN
inlawrev-2375	479	26	of	of	ADP
inlawrev-2375	479	27	speculative	speculative	ADJ
inlawrev-2375	479	28	gain	gain	NOUN
inlawrev-2375	479	29	,	,	PUNCT
inlawrev-2375	479	30	without	without	ADP
inlawrev-2375	479	31	which	which	PRON
inlawrev-2375	479	32	there	there	PRON
inlawrev-2375	479	33	is	be	VERB
inlawrev-2375	479	34	no	no	DET
inlawrev-2375	479	35	retention	retention	NOUN
inlawrev-2375	479	36	of	of	ADP
inlawrev-2375	479	37	a	a	DET
inlawrev-2375	479	38	meaningful	meaningful	ADJ
inlawrev-2375	479	39	economic	economic	ADJ
inlawrev-2375	479	40	interest	interest	NOUN
inlawrev-2375	479	41	.	.	PUNCT
inlawrev-2375	480	1	^	^	PUNCT
inlawrev-2375	480	2	°	°	ADP
inlawrev-2375	480	3	°	°	ADP
inlawrev-2375	480	4	3	3	NUM
inlawrev-2375	480	5	.	.	PUNCT
inlawrev-2375	480	6	sale	sale	NOUN
inlawrev-2375	480	7	of	of	ADP
inlawrev-2375	480	8	retained	retain	VERB
inlawrev-2375	480	9	interest	interest	NOUN
inlawrev-2375	480	10	.	.	PUNCT
inlawrev-2375	481	1	—	—	PUNCT
inlawrev-2375	481	2	a	a	DET
inlawrev-2375	481	3	question	question	NOUN
inlawrev-2375	481	4	closely	closely	ADV
inlawrev-2375	481	5	related	relate	VERB
inlawrev-2375	481	6	to	to	ADP
inlawrev-2375	481	7	that	that	PRON
inlawrev-2375	481	8	of	of	ADP
inlawrev-2375	481	9	characterizing	characterize	VERB
inlawrev-2375	481	10	the	the	DET
inlawrev-2375	481	11	original	original	ADJ
inlawrev-2375	481	12	exploitation	exploitation	NOUN
inlawrev-2375	481	13	transaction	transaction	NOUN
inlawrev-2375	481	14	may	may	AUX
inlawrev-2375	481	15	arise	arise	VERB
inlawrev-2375	481	16	if	if	SCONJ
inlawrev-2375	481	17	the	the	DET
inlawrev-2375	481	18	entire	entire	ADJ
inlawrev-2375	481	19	retained	retain	VERB
inlawrev-2375	481	20	interest	interest	NOUN
inlawrev-2375	481	21	is	be	AUX
inlawrev-2375	481	22	transferred	transfer	VERB
inlawrev-2375	481	23	at	at	ADP
inlawrev-2375	481	24	a	a	DET
inlawrev-2375	481	25	later	later	ADJ
inlawrev-2375	481	26	date	date	NOUN
inlawrev-2375	481	27	.	.	PUNCT
inlawrev-2375	482	1	if	if	SCONJ
inlawrev-2375	482	2	the	the	DET
inlawrev-2375	482	3	taxpayer	taxpayer	NOUN
inlawrev-2375	482	4	disposes	dispose	VERB
inlawrev-2375	482	5	of	of	ADP
inlawrev-2375	482	6	his	his	PRON
inlawrev-2375	482	7	retained	retain	VERB
inlawrev-2375	482	8	interest	interest	NOUN
inlawrev-2375	482	9	and	and	CCONJ
inlawrev-2375	482	10	thereafter	thereafter	ADV
inlawrev-2375	482	11	has	have	VERB
inlawrev-2375	482	12	no	no	DET
inlawrev-2375	482	13	economic	economic	ADJ
inlawrev-2375	482	14	interest	interest	NOUN
inlawrev-2375	482	15	in	in	ADP
inlawrev-2375	482	16	the	the	DET
inlawrev-2375	482	17	deposit	deposit	NOUN
inlawrev-2375	482	18	,	,	PUNCT
inlawrev-2375	482	19	transfer	transfer	NOUN
inlawrev-2375	482	20	of	of	ADP
inlawrev-2375	482	21	the	the	DET
inlawrev-2375	482	22	carved	carve	VERB
inlawrev-2375	482	23	-	-	PUNCT
inlawrev-2375	482	24	out	out	ADP
inlawrev-2375	482	25	interest	interest	NOUN
inlawrev-2375	482	26	originally	originally	ADV
inlawrev-2375	482	27	retained	retain	VERB
inlawrev-2375	482	28	ordinarily	ordinarily	ADV
inlawrev-2375	482	29	qualifies	qualify	VERB
inlawrev-2375	482	30	for	for	ADP
inlawrev-2375	482	31	a	a	DET
inlawrev-2375	482	32	capital	capital	NOUN
inlawrev-2375	482	33	gain	gain	NOUN
inlawrev-2375	482	34	treatment	treatment	NOUN
inlawrev-2375	482	35	.	.	PUNCT
inlawrev-2375	483	1	^''^	^''^	X
inlawrev-2375	484	1	this	this	PRON
inlawrev-2375	484	2	is	be	AUX
inlawrev-2375	484	3	true	true	ADJ
inlawrev-2375	484	4	even	even	ADV
inlawrev-2375	484	5	though	though	SCONJ
inlawrev-2375	484	6	the	the	DET
inlawrev-2375	484	7	carved	carve	VERB
inlawrev-2375	484	8	-	-	PUNCT
inlawrev-2375	484	9	out	out	ADP
inlawrev-2375	484	10	interest	interest	NOUN
inlawrev-2375	484	11	would	would	AUX
inlawrev-2375	484	12	have	have	AUX
inlawrev-2375	484	13	been	be	AUX
inlawrev-2375	484	14	productive	productive	ADJ
inlawrev-2375	484	15	of	of	ADP
inlawrev-2375	484	16	the	the	DET
inlawrev-2375	484	17	ordinary	ordinary	ADJ
inlawrev-2375	484	18	income	income	NOUN
inlawrev-2375	484	19	to	to	ADP
inlawrev-2375	484	20	the	the	DET
inlawrev-2375	484	21	transferor	transferor	NOUN
inlawrev-2375	484	22	if	if	SCONJ
inlawrev-2375	484	23	he	he	PRON
inlawrev-2375	484	24	had	have	AUX
inlawrev-2375	484	25	continued	continue	VERB
inlawrev-2375	484	26	to	to	PART
inlawrev-2375	484	27	hold	hold	VERB
inlawrev-2375	484	28	it	it	PRON
inlawrev-2375	484	29	.	.	PUNCT
inlawrev-2375	485	1	thus	thus	ADV
inlawrev-2375	485	2	,	,	PUNCT
inlawrev-2375	485	3	a	a	DET
inlawrev-2375	485	4	twelve	twelve	NUM
inlawrev-2375	485	5	percent	percent	NOUN
inlawrev-2375	485	6	royalty	royalty	NOUN
inlawrev-2375	485	7	,	,	PUNCT
inlawrev-2375	485	8	which	which	PRON
inlawrev-2375	485	9	yields	yield	VERB
inlawrev-2375	485	10	an	an	DET
inlawrev-2375	485	11	average	average	NOUN
inlawrev-2375	485	12	of	of	ADP
inlawrev-2375	485	13	$	$	SYM
inlawrev-2375	485	14	15,000	15,000	NUM
inlawrev-2375	485	15	annually	annually	ADV
inlawrev-2375	485	16	taxable	taxable	ADJ
inlawrev-2375	485	17	at	at	ADP
inlawrev-2375	485	18	ordinary	ordinary	ADJ
inlawrev-2375	485	19	rates	rate	NOUN
inlawrev-2375	485	20	,	,	PUNCT
inlawrev-2375	485	21	could	could	AUX
inlawrev-2375	485	22	be	be	AUX
inlawrev-2375	485	23	sold	sell	VERB
inlawrev-2375	485	24	for	for	ADP
inlawrev-2375	485	25	a	a	DET
inlawrev-2375	485	26	lump	lump	NOUN
inlawrev-2375	485	27	sum	sum	NOUN
inlawrev-2375	485	28	payment	payment	NOUN
inlawrev-2375	485	29	taxable	taxable	ADJ
inlawrev-2375	485	30	at	at	ADP
inlawrev-2375	485	31	capital	capital	NOUN
inlawrev-2375	485	32	gain	gain	NOUN
inlawrev-2375	485	33	rates	rate	NOUN
inlawrev-2375	485	34	.	.	PUNCT
inlawrev-2375	486	1	the	the	DET
inlawrev-2375	486	2	result	result	NOUN
inlawrev-2375	486	3	is	be	AUX
inlawrev-2375	486	4	sensible	sensible	ADJ
inlawrev-2375	486	5	.	.	PUNCT
inlawrev-2375	487	1	because	because	SCONJ
inlawrev-2375	487	2	the	the	DET
inlawrev-2375	487	3	initial	initial	ADJ
inlawrev-2375	487	4	transfer	transfer	NOUN
inlawrev-2375	487	5	would	would	AUX
inlawrev-2375	487	6	have	have	VERB
inlawrev-2375	487	7	qualified	qualify	VERB
inlawrev-2375	487	8	for	for	ADP
inlawrev-2375	487	9	capital	capital	NOUN
inlawrev-2375	487	10	gain	gain	NOUN
inlawrev-2375	487	11	treatment	treatment	NOUN
inlawrev-2375	487	12	if	if	SCONJ
inlawrev-2375	487	13	it	it	PRON
inlawrev-2375	487	14	had	have	AUX
inlawrev-2375	487	15	terminated	terminate	VERB
inlawrev-2375	487	16	the	the	DET
inlawrev-2375	487	17	taxpayer	taxpayer	NOUN
inlawrev-2375	487	18	's	's	PART
inlawrev-2375	487	19	interest	interest	NOUN
inlawrev-2375	487	20	,	,	PUNCT
inlawrev-2375	487	21	the	the	DET
inlawrev-2375	487	22	second	second	ADJ
inlawrev-2375	487	23	transfer	transfer	NOUN
inlawrev-2375	487	24	,	,	PUNCT
inlawrev-2375	487	25	which	which	PRON
inlawrev-2375	487	26	did	do	AUX
inlawrev-2375	487	27	terminate	terminate	VERB
inlawrev-2375	487	28	it	it	PRON
inlawrev-2375	487	29	,	,	PUNCT
inlawrev-2375	487	30	should	should	AUX
inlawrev-2375	487	31	qualify	qualify	VERB
inlawrev-2375	487	32	.	.	PUNCT
inlawrev-2375	488	1	consistent	consistent	ADJ
inlawrev-2375	488	2	with	with	ADP
inlawrev-2375	488	3	this	this	DET
inlawrev-2375	488	4	analysis	analysis	NOUN
inlawrev-2375	488	5	is	be	AUX
inlawrev-2375	488	6	the	the	DET
inlawrev-2375	488	7	supreme	supreme	PROPN
inlawrev-2375	488	8	court	court	PROPN
inlawrev-2375	488	9	's	's	PART
inlawrev-2375	488	10	holding	holding	NOUN
inlawrev-2375	488	11	in	in	ADP
inlawrev-2375	488	12	commissioner	commissioner	PROPN
inlawrev-2375	488	13	v.	v.	ADP
inlawrev-2375	488	14	lake^^^	lake^^^	PROPN
inlawrev-2375	489	1	that	that	DET
inlawrev-2375	489	2	transfer	transfer	NOUN
inlawrev-2375	489	3	of	of	ADP
inlawrev-2375	489	4	a	a	DET
inlawrev-2375	489	5	carved	carve	VERB
inlawrev-2375	489	6	-	-	PUNCT
inlawrev-2375	489	7	out	out	ADP
inlawrev-2375	489	8	interest	interest	NOUN
inlawrev-2375	489	9	does	do	AUX
inlawrev-2375	489	10	not	not	PART
inlawrev-2375	489	11	qualify	qualify	VERB
inlawrev-2375	489	12	for	for	ADP
inlawrev-2375	489	13	capital	capital	NOUN
inlawrev-2375	489	14	gain	gain	NOUN
inlawrev-2375	489	15	treatment	treatment	NOUN
inlawrev-2375	489	16	if	if	SCONJ
inlawrev-2375	489	17	the	the	DET
inlawrev-2375	489	18	transferor	transferor	NOUN
inlawrev-2375	489	19	's	's	PART
inlawrev-2375	489	20	interest	interest	NOUN
inlawrev-2375	489	21	in	in	ADP
inlawrev-2375	489	22	the	the	DET
inlawrev-2375	489	23	deposit	deposit	NOUN
inlawrev-2375	489	24	is	be	AUX
inlawrev-2375	489	25	not	not	PART
inlawrev-2375	489	26	terminated	terminate	VERB
inlawrev-2375	489	27	.	.	PUNCT
inlawrev-2375	490	1	^	^	PUNCT
inlawrev-2375	490	2	°	°	NOUN
inlawrev-2375	490	3	^	^	PUNCT
inlawrev-2375	490	4	in	in	ADP
inlawrev-2375	490	5	lake	lake	NOUN
inlawrev-2375	490	6	,	,	PUNCT
inlawrev-2375	490	7	a	a	DET
inlawrev-2375	490	8	corporate	corporate	ADJ
inlawrev-2375	490	9	taxpayer	taxpayer	NOUN
inlawrev-2375	490	10	which	which	PRON
inlawrev-2375	490	11	held	hold	VERB
inlawrev-2375	490	12	oil	oil	NOUN
inlawrev-2375	490	13	and	and	CCONJ
inlawrev-2375	490	14	gas	gas	NOUN
inlawrev-2375	490	15	leases	lease	NOUN
inlawrev-2375	490	16	for	for	ADP
inlawrev-2375	490	17	exploitation	exploitation	NOUN
inlawrev-2375	490	18	transferred	transfer	VERB
inlawrev-2375	490	19	to	to	ADP
inlawrev-2375	490	20	its	its	PRON
inlawrev-2375	490	21	president	president	NOUN
inlawrev-2375	490	22	an	an	DET
inlawrev-2375	490	23	oil	oil	NOUN
inlawrev-2375	490	24	payment	payment	NOUN
inlawrev-2375	490	25	right^	right^	INTJ
inlawrev-2375	490	26	"	"	PUNCT
inlawrev-2375	490	27	*	*	PUNCT
inlawrev-2375	490	28	in	in	ADP
inlawrev-2375	490	29	the	the	DET
inlawrev-2375	490	30	amount	amount	NOUN
inlawrev-2375	490	31	of	of	ADP
inlawrev-2375	490	32	$	$	SYM
inlawrev-2375	490	33	600,000	600,000	NUM
inlawrev-2375	490	34	,	,	PUNCT
inlawrev-2375	490	35	payable	payable	ADJ
inlawrev-2375	490	36	from	from	ADP
inlawrev-2375	490	37	the	the	DET
inlawrev-2375	490	38	working	work	VERB
inlawrev-2375	490	39	interest	interest	NOUN
inlawrev-2375	490	40	,	,	PUNCT
inlawrev-2375	490	41	in	in	ADP
inlawrev-2375	490	42	exchange	exchange	NOUN
inlawrev-2375	490	43	for	for	ADP
inlawrev-2375	490	44	cancellation	cancellation	NOUN
inlawrev-2375	490	45	of	of	ADP
inlawrev-2375	490	46	a	a	DET
inlawrev-2375	490	47	debt	debt	NOUN
inlawrev-2375	490	48	.	.	PUNCT
inlawrev-2375	491	1	after	after	ADP
inlawrev-2375	491	2	payment	payment	NOUN
inlawrev-2375	491	3	of	of	ADP
inlawrev-2375	491	4	the	the	DET
inlawrev-2375	491	5	$	$	SYM
inlawrev-2375	491	6	600,000	600,000	NUM
inlawrev-2375	491	7	,	,	PUNCT
inlawrev-2375	491	8	the	the	DET
inlawrev-2375	491	9	taxpayer	taxpayer	NOUN
inlawrev-2375	491	10	would	would	AUX
inlawrev-2375	491	11	be	be	AUX
inlawrev-2375	491	12	restored	restore	VERB
inlawrev-2375	491	13	to	to	ADP
inlawrev-2375	491	14	its	its	PRON
inlawrev-2375	491	15	original	original	ADJ
inlawrev-2375	491	16	'	'	PUNCT
inlawrev-2375	491	17	"	"	PUNCT
inlawrev-2375	491	18	"	"	PUNCT
inlawrev-2375	491	19	by	by	ADP
inlawrev-2375	491	20	the	the	DET
inlawrev-2375	491	21	same	same	ADJ
inlawrev-2375	491	22	reasoning	reasoning	NOUN
inlawrev-2375	491	23	a	a	DET
inlawrev-2375	491	24	bootstrap	bootstrap	NOUN
inlawrev-2375	491	25	sale	sale	NOUN
inlawrev-2375	491	26	of	of	ADP
inlawrev-2375	491	27	a	a	DET
inlawrev-2375	491	28	business	business	NOUN
inlawrev-2375	491	29	could	could	AUX
inlawrev-2375	491	30	qualify	qualify	VERB
inlawrev-2375	491	31	for	for	ADP
inlawrev-2375	491	32	capital	capital	NOUN
inlawrev-2375	491	33	gain	gain	NOUN
inlawrev-2375	491	34	treatment	treatment	NOUN
inlawrev-2375	491	35	without	without	ADP
inlawrev-2375	491	36	violating	violate	VERB
inlawrev-2375	491	37	the	the	DET
inlawrev-2375	491	38	principles	principle	NOUN
inlawrev-2375	491	39	of	of	ADP
inlawrev-2375	491	40	the	the	DET
inlawrev-2375	491	41	oil	oil	NOUN
inlawrev-2375	491	42	,	,	PUNCT
inlawrev-2375	491	43	gas	gas	NOUN
inlawrev-2375	491	44	,	,	PUNCT
inlawrev-2375	491	45	and	and	CCONJ
inlawrev-2375	491	46	mineral	mineral	NOUN
inlawrev-2375	491	47	cases	case	NOUN
inlawrev-2375	491	48	.	.	PUNCT
inlawrev-2375	492	1	see	see	VERB
inlawrev-2375	492	2	commissioner	commissioner	NOUN
inlawrev-2375	492	3	v.	v.	PROPN
inlawrev-2375	492	4	brown	brown	PROPN
inlawrev-2375	492	5	,	,	PUNCT
inlawrev-2375	492	6	380	380	NUM
inlawrev-2375	492	7	u.s	u.s	PROPN
inlawrev-2375	492	8	.	.	PROPN
inlawrev-2375	492	9	563	563	NUM
inlawrev-2375	492	10	(	(	PUNCT
inlawrev-2375	492	11	1965	1965	NUM
inlawrev-2375	492	12	)	)	PUNCT
inlawrev-2375	492	13	(	(	PUNCT
inlawrev-2375	492	14	sale	sale	NOUN
inlawrev-2375	492	15	of	of	ADP
inlawrev-2375	492	16	stock	stock	NOUN
inlawrev-2375	492	17	in	in	ADP
inlawrev-2375	492	18	a	a	DET
inlawrev-2375	492	19	wholly	wholly	ADV
inlawrev-2375	492	20	-	-	PUNCT
inlawrev-2375	492	21	owned	own	VERB
inlawrev-2375	492	22	corporation	corporation	NOUN
inlawrev-2375	492	23	in	in	ADP
inlawrev-2375	492	24	exchange	exchange	NOUN
inlawrev-2375	492	25	for	for	ADP
inlawrev-2375	492	26	a	a	DET
inlawrev-2375	492	27	specified	specified	ADJ
inlawrev-2375	492	28	sum	sum	NOUN
inlawrev-2375	492	29	to	to	PART
inlawrev-2375	492	30	be	be	AUX
inlawrev-2375	492	31	paid	pay	VERB
inlawrev-2375	492	32	out	out	ADP
inlawrev-2375	492	33	of	of	ADP
inlawrev-2375	492	34	post	post	ADJ
inlawrev-2375	492	35	-	-	ADJ
inlawrev-2375	492	36	sale	sale	ADJ
inlawrev-2375	492	37	profits	profit	NOUN
inlawrev-2375	492	38	held	hold	VERB
inlawrev-2375	492	39	subject	subject	ADJ
inlawrev-2375	492	40	to	to	ADP
inlawrev-2375	492	41	capital	capital	NOUN
inlawrev-2375	492	42	gains	gain	NOUN
inlawrev-2375	492	43	tax	tax	NOUN
inlawrev-2375	492	44	)	)	PUNCT
inlawrev-2375	492	45	.	.	PUNCT
inlawrev-2375	493	1	three	three	NUM
inlawrev-2375	493	2	justices	justice	NOUN
inlawrev-2375	493	3	dissented	dissent	VERB
inlawrev-2375	493	4	,	,	PUNCT
inlawrev-2375	493	5	stating	state	VERB
inlawrev-2375	493	6	that	that	SCONJ
inlawrev-2375	493	7	"	"	PUNCT
inlawrev-2375	493	8	the	the	DET
inlawrev-2375	493	9	sellers	seller	NOUN
inlawrev-2375	493	10	here	here	ADV
inlawrev-2375	493	11	retained	retain	VERB
inlawrev-2375	493	12	an	an	DET
inlawrev-2375	493	13	economic	economic	ADJ
inlawrev-2375	493	14	interest	interest	NOUN
inlawrev-2375	493	15	in	in	ADP
inlawrev-2375	493	16	the	the	DET
inlawrev-2375	493	17	business	business	NOUN
inlawrev-2375	493	18	fully	fully	ADV
inlawrev-2375	493	19	as	as	ADV
inlawrev-2375	493	20	great	great	ADJ
inlawrev-2375	493	21	as	as	ADP
inlawrev-2375	493	22	that	that	PRON
inlawrev-2375	493	23	retained	retain	VERB
inlawrev-2375	493	24	by	by	ADP
inlawrev-2375	493	25	the	the	DET
inlawrev-2375	493	26	seller	seller	NOUN
inlawrev-2375	493	27	of	of	ADP
inlawrev-2375	493	28	the	the	DET
inlawrev-2375	493	29	oil	oil	NOUN
inlawrev-2375	493	30	interests	interest	NOUN
inlawrev-2375	493	31	in	in	ADP
inlawrev-2375	493	32	thomas	thomas	PROPN
inlawrev-2375	493	33	v.	v.	PROPN
inlawrev-2375	493	34	perkins	perkins	PROPN
inlawrev-2375	493	35	.	.	PUNCT
inlawrev-2375	493	36	"	"	PUNCT
inlawrev-2375	494	1	i	i	PRON
inlawrev-2375	494	2	d.	d.	PROPN
inlawrev-2375	494	3	at	at	ADP
inlawrev-2375	494	4	586	586	NUM
inlawrev-2375	494	5	(	(	PUNCT
inlawrev-2375	494	6	goldberg	goldberg	PROPN
inlawrev-2375	494	7	,	,	PUNCT
inlawrev-2375	494	8	black	black	ADJ
inlawrev-2375	494	9	,	,	PUNCT
inlawrev-2375	494	10	j.j	j.j	PROPN
inlawrev-2375	494	11	.	.	PROPN
inlawrev-2375	494	12	,	,	PUNCT
inlawrev-2375	494	13	&	&	CCONJ
inlawrev-2375	494	14	warren	warren	PROPN
inlawrev-2375	494	15	,	,	PUNCT
inlawrev-2375	494	16	c.j	c.j	PROPN
inlawrev-2375	494	17	.	.	PROPN
inlawrev-2375	494	18	,	,	PUNCT
inlawrev-2375	494	19	dissenting	dissent	VERB
inlawrev-2375	494	20	)	)	PUNCT
inlawrev-2375	494	21	.	.	PUNCT
inlawrev-2375	495	1	"	"	PUNCT
inlawrev-2375	495	2	"	"	PUNCT
inlawrev-2375	495	3	rev	rev	PROPN
inlawrev-2375	495	4	.	.	PROPN
inlawrev-2375	495	5	rul	rul	NOUN
inlawrev-2375	495	6	.	.	PUNCT
inlawrev-2375	496	1	73	73	NUM
inlawrev-2375	496	2	-	-	SYM
inlawrev-2375	496	3	428	428	NUM
inlawrev-2375	496	4	,	,	PUNCT
inlawrev-2375	496	5	1973	1973	NUM
inlawrev-2375	496	6	-	-	SYM
inlawrev-2375	496	7	2	2	NUM
inlawrev-2375	496	8	c.b	c.b	PROPN
inlawrev-2375	496	9	.	.	PROPN
inlawrev-2375	496	10	303	303	NUM
inlawrev-2375	496	11	.	.	PUNCT
inlawrev-2375	496	12	'	'	PUNCT
inlawrev-2375	497	1	"	"	PUNCT
inlawrev-2375	497	2	=	=	NOUN
inlawrev-2375	497	3	'	'	NUM
inlawrev-2375	497	4	356	356	NUM
inlawrev-2375	497	5	u.s	u.s	PROPN
inlawrev-2375	497	6	.	.	PROPN
inlawrev-2375	497	7	260	260	NUM
inlawrev-2375	497	8	(	(	PUNCT
inlawrev-2375	497	9	1958	1958	NUM
inlawrev-2375	497	10	)	)	PUNCT
inlawrev-2375	497	11	.	.	PUNCT
inlawrev-2375	498	1	"	"	PUNCT
inlawrev-2375	498	2	"	"	PUNCT
inlawrev-2375	498	3	i	i	PRON
inlawrev-2375	498	4	d.	d.	PROPN
inlawrev-2375	498	5	at	at	ADP
inlawrev-2375	498	6	268	268	NUM
inlawrev-2375	498	7	.	.	PUNCT
inlawrev-2375	498	8	'	'	PUNCT
inlawrev-2375	499	1	"	"	PUNCT
inlawrev-2375	499	2	*	*	AUX
inlawrev-2375	499	3	as	as	SCONJ
inlawrev-2375	499	4	described	describe	VERB
inlawrev-2375	499	5	by	by	ADP
inlawrev-2375	499	6	the	the	DET
inlawrev-2375	499	7	court	court	NOUN
inlawrev-2375	499	8	,	,	PUNCT
inlawrev-2375	499	9	an	an	DET
inlawrev-2375	499	10	oil	oil	NOUN
inlawrev-2375	499	11	payment	payment	NOUN
inlawrev-2375	499	12	is	be	AUX
inlawrev-2375	499	13	"	"	PUNCT
inlawrev-2375	499	14	the	the	DET
inlawrev-2375	499	15	right	right	NOUN
inlawrev-2375	499	16	to	to	ADP
inlawrev-2375	499	17	a	a	DET
inlawrev-2375	499	18	specified	specified	ADJ
inlawrev-2375	499	19	sum	sum	NOUN
inlawrev-2375	499	20	of	of	ADP
inlawrev-2375	499	21	money	money	NOUN
inlawrev-2375	499	22	,	,	PUNCT
inlawrev-2375	499	23	payable	payable	ADJ
inlawrev-2375	499	24	out	out	ADP
inlawrev-2375	499	25	of	of	ADP
inlawrev-2375	499	26	a	a	DET
inlawrev-2375	499	27	specified	specified	ADJ
inlawrev-2375	499	28	percentage	percentage	NOUN
inlawrev-2375	499	29	of	of	ADP
inlawrev-2375	499	30	oil	oil	NOUN
inlawrev-2375	499	31	,	,	PUNCT
inlawrev-2375	499	32	or	or	CCONJ
inlawrev-2375	499	33	the	the	DET
inlawrev-2375	499	34	proceeds	proceed	NOUN
inlawrev-2375	499	35	received	receive	VERB
inlawrev-2375	499	36	from	from	ADP
inlawrev-2375	499	37	the	the	DET
inlawrev-2375	499	38	sale	sale	NOUN
inlawrev-2375	499	39	of	of	ADP
inlawrev-2375	499	40	such	such	ADJ
inlawrev-2375	499	41	oil	oil	NOUN
inlawrev-2375	499	42	,	,	PUNCT
inlawrev-2375	499	43	if	if	SCONJ
inlawrev-2375	499	44	,	,	PUNCT
inlawrev-2375	499	45	as	as	ADP
inlawrev-2375	499	46	and	and	CCONJ
inlawrev-2375	499	47	when	when	SCONJ
inlawrev-2375	499	48	produced	produce	VERB
inlawrev-2375	499	49	.	.	PUNCT
inlawrev-2375	499	50	"	"	PUNCT
inlawrev-2375	500	1	i	i	PRON
inlawrev-2375	500	2	d.	d.	PROPN
inlawrev-2375	500	3	at	at	ADP
inlawrev-2375	500	4	261	261	NUM
inlawrev-2375	500	5	n.l	n.l	PROPN
inlawrev-2375	500	6	.	.	PROPN
inlawrev-2375	500	7	486	486	NUM
inlawrev-2375	500	8	indiana	indiana	PROPN
inlawrev-2375	500	9	la	la	PROPN
inlawrev-2375	500	10	w	w	PROPN
inlawrev-2375	500	11	review	review	PROPN
inlawrev-2375	500	12	[	[	X
inlawrev-2375	500	13	vol	vol	NOUN
inlawrev-2375	500	14	.	.	PUNCT
inlawrev-2375	500	15	13:463	13:463	NUM
inlawrev-2375	500	16	position	position	NOUN
inlawrev-2375	500	17	with	with	ADP
inlawrev-2375	500	18	respect	respect	NOUN
inlawrev-2375	500	19	to	to	ADP
inlawrev-2375	500	20	the	the	DET
inlawrev-2375	500	21	working	work	VERB
inlawrev-2375	500	22	interest	interest	NOUN
inlawrev-2375	500	23	.	.	PUNCT
inlawrev-2375	501	1	in	in	ADP
inlawrev-2375	501	2	short	short	ADJ
inlawrev-2375	501	3	,	,	PUNCT
inlawrev-2375	501	4	the	the	DET
inlawrev-2375	501	5	taxpayer	taxpayer	NOUN
inlawrev-2375	501	6	assigned	assign	VERB
inlawrev-2375	501	7	$	$	SYM
inlawrev-2375	501	8	600,000	600,000	NUM
inlawrev-2375	501	9	of	of	ADP
inlawrev-2375	501	10	the	the	DET
inlawrev-2375	501	11	future	future	ADJ
inlawrev-2375	501	12	income	income	NOUN
inlawrev-2375	501	13	it	it	PRON
inlawrev-2375	501	14	expected	expect	VERB
inlawrev-2375	501	15	to	to	PART
inlawrev-2375	501	16	realize	realize	VERB
inlawrev-2375	501	17	from	from	ADP
inlawrev-2375	501	18	the	the	DET
inlawrev-2375	501	19	leases	lease	NOUN
inlawrev-2375	501	20	.	.	PUNCT
inlawrev-2375	502	1	in	in	ADP
inlawrev-2375	502	2	holding	hold	VERB
inlawrev-2375	502	3	that	that	SCONJ
inlawrev-2375	502	4	ordinary	ordinary	ADJ
inlawrev-2375	502	5	income	income	NOUN
inlawrev-2375	502	6	resulted	result	VERB
inlawrev-2375	502	7	from	from	ADP
inlawrev-2375	502	8	the	the	DET
inlawrev-2375	502	9	debt	debt	NOUN
inlawrev-2375	502	10	cancellation	cancellation	NOUN
inlawrev-2375	502	11	,	,	PUNCT
inlawrev-2375	502	12	the	the	DET
inlawrev-2375	502	13	court	court	NOUN
inlawrev-2375	502	14	relied	rely	VERB
inlawrev-2375	502	15	upon	upon	SCONJ
inlawrev-2375	502	16	its	its	PRON
inlawrev-2375	502	17	earlier	early	ADJ
inlawrev-2375	502	18	decision	decision	NOUN
inlawrev-2375	502	19	in	in	ADP
inlawrev-2375	502	20	helvering	helvere	VERB
inlawrev-2375	502	21	v.	v.	ADP
inlawrev-2375	502	22	horsv^^	horsv^^	NOUN
inlawrev-2375	502	23	that	that	PRON
inlawrev-2375	502	24	a	a	DET
inlawrev-2375	502	25	taxpayer	taxpayer	NOUN
inlawrev-2375	502	26	who	who	PRON
inlawrev-2375	502	27	detached	detach	VERB
inlawrev-2375	502	28	interest	interest	NOUN
inlawrev-2375	502	29	coupons	coupon	NOUN
inlawrev-2375	502	30	from	from	ADP
inlawrev-2375	502	31	negotiable	negotiable	ADJ
inlawrev-2375	502	32	bonds	bond	NOUN
inlawrev-2375	502	33	and	and	CCONJ
inlawrev-2375	502	34	made	make	VERB
inlawrev-2375	502	35	a	a	DET
inlawrev-2375	502	36	gift	gift	NOUN
inlawrev-2375	502	37	of	of	ADP
inlawrev-2375	502	38	them	they	PRON
inlawrev-2375	502	39	to	to	ADP
inlawrev-2375	502	40	his	his	PRON
inlawrev-2375	502	41	son	son	NOUN
inlawrev-2375	502	42	was	be	AUX
inlawrev-2375	502	43	taxable	taxable	ADJ
inlawrev-2375	502	44	on	on	ADP
inlawrev-2375	502	45	the	the	DET
inlawrev-2375	502	46	interest	interest	NOUN
inlawrev-2375	502	47	even	even	ADV
inlawrev-2375	502	48	though	though	SCONJ
inlawrev-2375	502	49	it	it	PRON
inlawrev-2375	502	50	was	be	AUX
inlawrev-2375	502	51	paid	pay	VERB
inlawrev-2375	502	52	to	to	ADP
inlawrev-2375	502	53	his	his	PRON
inlawrev-2375	502	54	son.^"^	son.^"^	NOUN
inlawrev-2375	502	55	the	the	DET
inlawrev-2375	502	56	coupons	coupon	NOUN
inlawrev-2375	502	57	were	be	AUX
inlawrev-2375	502	58	characterized	characterize	VERB
inlawrev-2375	502	59	as	as	ADP
inlawrev-2375	502	60	income	income	NOUN
inlawrev-2375	502	61	interests	interest	NOUN
inlawrev-2375	502	62	which	which	PRON
inlawrev-2375	502	63	could	could	AUX
inlawrev-2375	502	64	not	not	PART
inlawrev-2375	502	65	be	be	AUX
inlawrev-2375	502	66	assigned	assign	VERB
inlawrev-2375	502	67	by	by	ADP
inlawrev-2375	502	68	gift.^"^	gift.^"^	NOUN
inlawrev-2375	502	69	similarly	similarly	ADV
inlawrev-2375	502	70	,	,	PUNCT
inlawrev-2375	502	71	the	the	DET
inlawrev-2375	502	72	lake	lake	NOUN
inlawrev-2375	502	73	court	court	NOUN
inlawrev-2375	502	74	characterized	characterize	VERB
inlawrev-2375	502	75	the	the	DET
inlawrev-2375	502	76	oil	oil	NOUN
inlawrev-2375	502	77	payment	payment	NOUN
inlawrev-2375	502	78	right	right	ADV
inlawrev-2375	502	79	as	as	ADP
inlawrev-2375	502	80	an	an	DET
inlawrev-2375	502	81	income	income	NOUN
inlawrev-2375	502	82	interest	interest	NOUN
inlawrev-2375	502	83	which	which	PRON
inlawrev-2375	502	84	could	could	AUX
inlawrev-2375	502	85	not	not	PART
inlawrev-2375	502	86	be	be	AUX
inlawrev-2375	502	87	sold	sell	VERB
inlawrev-2375	502	88	at	at	ADP
inlawrev-2375	502	89	capital	capital	NOUN
inlawrev-2375	502	90	rates	rate	NOUN
inlawrev-2375	502	91	,	,	PUNCT
inlawrev-2375	502	92	stating	state	VERB
inlawrev-2375	502	93	:	:	PUNCT
inlawrev-2375	502	94	"	"	PUNCT
inlawrev-2375	502	95	only	only	ADV
inlawrev-2375	502	96	a	a	DET
inlawrev-2375	502	97	fraction	fraction	NOUN
inlawrev-2375	502	98	of	of	ADP
inlawrev-2375	502	99	the	the	DET
inlawrev-2375	502	100	oil	oil	NOUN
inlawrev-2375	502	101	.	.	PUNCT
inlawrev-2375	502	102	.	.	PUNCT
inlawrev-2375	503	1	.	.	PUNCT
inlawrev-2375	504	1	rights	right	NOUN
inlawrev-2375	504	2	were	be	AUX
inlawrev-2375	504	3	transferred	transfer	VERB
inlawrev-2375	504	4	,	,	PUNCT
inlawrev-2375	504	5	the	the	DET
inlawrev-2375	504	6	balance	balance	NOUN
inlawrev-2375	504	7	being	be	AUX
inlawrev-2375	504	8	retained	retain	VERB
inlawrev-2375	504	9	.	.	PUNCT
inlawrev-2375	505	1	"^	"^	PRON
inlawrev-2375	505	2	"	"	PUNCT
inlawrev-2375	505	3	®	®	NOUN
inlawrev-2375	505	4	although	although	SCONJ
inlawrev-2375	505	5	much	much	ADJ
inlawrev-2375	505	6	of	of	ADP
inlawrev-2375	505	7	the	the	DET
inlawrev-2375	505	8	opinion	opinion	NOUN
inlawrev-2375	505	9	in	in	ADP
inlawrev-2375	505	10	lake	lake	PROPN
inlawrev-2375	505	11	concerned	concern	VERB
inlawrev-2375	505	12	the	the	DET
inlawrev-2375	505	13	type	type	NOUN
inlawrev-2375	505	14	of	of	ADP
inlawrev-2375	505	15	interest	interest	NOUN
inlawrev-2375	505	16	that	that	PRON
inlawrev-2375	505	17	was	be	AUX
inlawrev-2375	505	18	transferred	transfer	VERB
inlawrev-2375	505	19	,	,	PUNCT
inlawrev-2375	505	20	the	the	DET
inlawrev-2375	505	21	clear	clear	ADJ
inlawrev-2375	505	22	implication	implication	NOUN
inlawrev-2375	505	23	was	be	AUX
inlawrev-2375	505	24	that	that	SCONJ
inlawrev-2375	505	25	there	there	PRON
inlawrev-2375	505	26	could	could	AUX
inlawrev-2375	505	27	be	be	AUX
inlawrev-2375	505	28	no	no	DET
inlawrev-2375	505	29	capital	capital	NOUN
inlawrev-2375	505	30	gain	gain	VERB
inlawrev-2375	505	31	treatment	treatment	NOUN
inlawrev-2375	505	32	because	because	SCONJ
inlawrev-2375	505	33	the	the	DET
inlawrev-2375	505	34	source	source	NOUN
inlawrev-2375	505	35	of	of	ADP
inlawrev-2375	505	36	the	the	DET
inlawrev-2375	505	37	income	income	NOUN
inlawrev-2375	505	38	was	be	AUX
inlawrev-2375	505	39	retained	retain	VERB
inlawrev-2375	505	40	.	.	PUNCT
inlawrev-2375	506	1	under	under	ADP
inlawrev-2375	506	2	either	either	DET
inlawrev-2375	506	3	rationale	rationale	NOUN
inlawrev-2375	506	4	a	a	DET
inlawrev-2375	506	5	complete	complete	ADJ
inlawrev-2375	506	6	termination	termination	NOUN
inlawrev-2375	506	7	of	of	ADP
inlawrev-2375	506	8	interest	interest	NOUN
inlawrev-2375	506	9	would	would	AUX
inlawrev-2375	506	10	qualify	qualify	VERB
inlawrev-2375	506	11	the	the	DET
inlawrev-2375	506	12	transaction	transaction	NOUN
inlawrev-2375	506	13	as	as	ADP
inlawrev-2375	506	14	a	a	DET
inlawrev-2375	506	15	transfer	transfer	NOUN
inlawrev-2375	506	16	of	of	ADP
inlawrev-2375	506	17	property	property	NOUN
inlawrev-2375	506	18	for	for	ADP
inlawrev-2375	506	19	capital	capital	NOUN
inlawrev-2375	506	20	gain	gain	NOUN
inlawrev-2375	506	21	purposes	purpose	NOUN
inlawrev-2375	506	22	.	.	PUNCT
inlawrev-2375	507	1	b.	b.	PROPN
inlawrev-2375	507	2	assignment	assignment	NOUN
inlawrev-2375	507	3	of	of	ADP
inlawrev-2375	507	4	income	income	NOUN
inlawrev-2375	507	5	doctrine	doctrine	NOUN
inlawrev-2375	507	6	although	although	SCONJ
inlawrev-2375	507	7	the	the	DET
inlawrev-2375	507	8	cases	case	NOUN
inlawrev-2375	507	9	are	be	AUX
inlawrev-2375	507	10	sparse	sparse	ADJ
inlawrev-2375	507	11	,	,	PUNCT
inlawrev-2375	507	12	the	the	DET
inlawrev-2375	507	13	assignment	assignment	NOUN
inlawrev-2375	507	14	of	of	ADP
inlawrev-2375	507	15	income	income	NOUN
inlawrev-2375	507	16	doctrine	doctrine	NOUN
inlawrev-2375	507	17	has	have	AUX
inlawrev-2375	507	18	been	be	AUX
inlawrev-2375	507	19	applied	apply	VERB
inlawrev-2375	507	20	in	in	ADP
inlawrev-2375	507	21	a	a	DET
inlawrev-2375	507	22	manner	manner	NOUN
inlawrev-2375	507	23	consistent	consistent	ADJ
inlawrev-2375	507	24	with	with	ADP
inlawrev-2375	507	25	the	the	DET
inlawrev-2375	507	26	capital	capital	NOUN
inlawrev-2375	507	27	gain	gain	NOUN
inlawrev-2375	507	28	decisions	decision	NOUN
inlawrev-2375	507	29	.	.	PUNCT
inlawrev-2375	508	1	in	in	ADP
inlawrev-2375	508	2	flewellen	flewellen	NOUN
inlawrev-2375	508	3	v.	v.	ADP
inlawrev-2375	508	4	commissioner	commissioner	NOUN
inlawrev-2375	508	5	,	,	PUNCT
inlawrev-2375	508	6	^^^	^^^	ADP
inlawrev-2375	508	7	a	a	DET
inlawrev-2375	508	8	taxpayer	taxpayer	NOUN
inlawrev-2375	508	9	who	who	PRON
inlawrev-2375	508	10	owned	own	VERB
inlawrev-2375	508	11	a	a	DET
inlawrev-2375	508	12	royalty	royalty	NOUN
inlawrev-2375	508	13	interest	interest	NOUN
inlawrev-2375	508	14	in	in	ADP
inlawrev-2375	508	15	an	an	DET
inlawrev-2375	508	16	oil	oil	NOUN
inlawrev-2375	508	17	well	well	ADV
inlawrev-2375	508	18	made	make	VERB
inlawrev-2375	508	19	a	a	DET
inlawrev-2375	508	20	gift	gift	NOUN
inlawrev-2375	508	21	of	of	ADP
inlawrev-2375	508	22	a	a	DET
inlawrev-2375	508	23	production	production	NOUN
inlawrev-2375	508	24	payment	payment	NOUN
inlawrev-2375	508	25	of	of	ADP
inlawrev-2375	508	26	$	$	SYM
inlawrev-2375	508	27	3,000	3,000	NUM
inlawrev-2375	508	28	to	to	PART
inlawrev-2375	508	29	be	be	AUX
inlawrev-2375	508	30	paid	pay	VERB
inlawrev-2375	508	31	from	from	ADP
inlawrev-2375	508	32	the	the	DET
inlawrev-2375	508	33	royalties	royalty	NOUN
inlawrev-2375	508	34	.	.	PUNCT
inlawrev-2375	509	1	the	the	DET
inlawrev-2375	509	2	commissioner	commissioner	NOUN
inlawrev-2375	509	3	included	include	VERB
inlawrev-2375	509	4	the	the	DET
inlawrev-2375	509	5	$	$	SYM
inlawrev-2375	509	6	3,000	3,000	NUM
inlawrev-2375	509	7	in	in	ADP
inlawrev-2375	509	8	taxpayer	taxpayer	NOUN
inlawrev-2375	509	9	's	's	PART
inlawrev-2375	509	10	income	income	NOUN
inlawrev-2375	509	11	,	,	PUNCT
inlawrev-2375	509	12	although	although	SCONJ
inlawrev-2375	509	13	it	it	PRON
inlawrev-2375	509	14	had	have	AUX
inlawrev-2375	509	15	been	be	AUX
inlawrev-2375	509	16	paid	pay	VERB
inlawrev-2375	509	17	directly	directly	ADV
inlawrev-2375	509	18	to	to	ADP
inlawrev-2375	509	19	the	the	DET
inlawrev-2375	509	20	donee	donee	NOUN
inlawrev-2375	509	21	.	.	PUNCT
inlawrev-2375	510	1	the	the	DET
inlawrev-2375	510	2	tax	tax	NOUN
inlawrev-2375	510	3	court	court	NOUN
inlawrev-2375	510	4	observed	observe	VERB
inlawrev-2375	510	5	that	that	PRON
inlawrev-2375	510	6	had	have	VERB
inlawrev-2375	510	7	the	the	DET
inlawrev-2375	510	8	production	production	NOUN
inlawrev-2375	510	9	payment	payment	NOUN
inlawrev-2375	510	10	been	be	AUX
inlawrev-2375	510	11	sold	sell	VERB
inlawrev-2375	510	12	,	,	PUNCT
inlawrev-2375	510	13	the	the	DET
inlawrev-2375	510	14	proceeds	proceed	NOUN
inlawrev-2375	510	15	would	would	AUX
inlawrev-2375	510	16	have	have	AUX
inlawrev-2375	510	17	been	be	AUX
inlawrev-2375	510	18	taxed	tax	VERB
inlawrev-2375	510	19	as	as	ADP
inlawrev-2375	510	20	ordinary	ordinary	ADJ
inlawrev-2375	510	21	income	income	NOUN
inlawrev-2375	510	22	under	under	ADP
inlawrev-2375	510	23	the	the	DET
inlawrev-2375	510	24	lake	lake	NOUN
inlawrev-2375	510	25	case	case	NOUN
inlawrev-2375	510	26	.	.	PUNCT
inlawrev-2375	511	1	"	"	PUNCT
inlawrev-2375	511	2	"	"	PUNCT
inlawrev-2375	511	3	inasmuch	inasmuch	ADJ
inlawrev-2375	511	4	as	as	SCONJ
inlawrev-2375	511	5	the	the	DET
inlawrev-2375	511	6	lake	lake	NOUN
inlawrev-2375	511	7	decision	decision	NOUN
inlawrev-2375	511	8	rested	rest	VERB
inlawrev-2375	511	9	on	on	ADP
inlawrev-2375	511	10	assignment	assignment	NOUN
inlawrev-2375	511	11	of	of	ADP
inlawrev-2375	511	12	income	income	NOUN
inlawrev-2375	511	13	principles	principle	NOUN
inlawrev-2375	511	14	stated	state	VERB
inlawrev-2375	511	15	in	in	ADP
inlawrev-2375	511	16	horst,^^^	horst,^^^	PROPN
inlawrev-2375	511	17	the	the	DET
inlawrev-2375	511	18	tax	tax	NOUN
inlawrev-2375	511	19	court	court	NOUN
inlawrev-2375	511	20	viewed	view	VERB
inlawrev-2375	511	21	them	they	PRON
inlawrev-2375	511	22	as	as	ADP
inlawrev-2375	511	23	controlling	control	VERB
inlawrev-2375	511	24	and	and	CCONJ
inlawrev-2375	511	25	upheld	uphold	VERB
inlawrev-2375	511	26	the	the	DET
inlawrev-2375	511	27	commissioner	commissioner	NOUN
inlawrev-2375	511	28	.	.	PUNCT
inlawrev-2375	512	1	"^	"^	AUX
inlawrev-2375	512	2	by	by	ADP
inlawrev-2375	512	3	assigning	assign	VERB
inlawrev-2375	512	4	a	a	DET
inlawrev-2375	512	5	production	production	NOUN
inlawrev-2375	512	6	payment	payment	NOUN
inlawrev-2375	512	7	,	,	PUNCT
inlawrev-2375	512	8	the	the	DET
inlawrev-2375	512	9	taxpayer	taxpayer	NOUN
inlawrev-2375	512	10	attempted	attempt	VERB
inlawrev-2375	512	11	to	to	PART
inlawrev-2375	512	12	strip	strip	VERB
inlawrev-2375	512	13	off	off	ADP
inlawrev-2375	512	14	an	an	DET
inlawrev-2375	512	15	income	income	NOUN
inlawrev-2375	512	16	interest	interest	NOUN
inlawrev-2375	512	17	from	from	ADP
inlawrev-2375	512	18	a	a	DET
inlawrev-2375	512	19	larger	large	ADJ
inlawrev-2375	512	20	royalty	royalty	NOUN
inlawrev-2375	512	21	interest	interest	NOUN
inlawrev-2375	512	22	which	which	PRON
inlawrev-2375	512	23	he	he	PRON
inlawrev-2375	512	24	owned	own	VERB
inlawrev-2375	512	25	.	.	PUNCT
inlawrev-2375	513	1	had	have	AUX
inlawrev-2375	513	2	the	the	DET
inlawrev-2375	513	3	taxpayer	taxpayer	NOUN
inlawrev-2375	513	4	in	in	ADP
inlawrev-2375	513	5	flewellen	flewellen	PROPN
inlawrev-2375	513	6	assigned	assign	VERB
inlawrev-2375	513	7	a	a	DET
inlawrev-2375	513	8	vertical	vertical	ADJ
inlawrev-2375	513	9	slice	slice	NOUN
inlawrev-2375	513	10	of	of	ADP
inlawrev-2375	513	11	his	his	PRON
inlawrev-2375	513	12	royalty	royalty	NOUN
inlawrev-2375	513	13	interest	interest	NOUN
inlawrev-2375	513	14	,	,	PUNCT
inlawrev-2375	513	15	for	for	ADP
inlawrev-2375	513	16	example	example	NOUN
inlawrev-2375	513	17	,	,	PUNCT
inlawrev-2375	513	18	$	$	SYM
inlawrev-2375	513	19	3,000	3,000	NUM
inlawrev-2375	513	20	per	per	ADP
inlawrev-2375	513	21	year	year	NOUN
inlawrev-2375	513	22	for	for	ADP
inlawrev-2375	513	23	the	the	DET
inlawrev-2375	513	24	duration	duration	NOUN
inlawrev-2375	513	25	of	of	ADP
inlawrev-2375	513	26	the	the	DET
inlawrev-2375	513	27	royalty	royalty	NOUN
inlawrev-2375	513	28	contract	contract	NOUN
inlawrev-2375	513	29	,	,	PUNCT
inlawrev-2375	513	30	the	the	DET
inlawrev-2375	513	31	assignment	assignment	NOUN
inlawrev-2375	513	32	would	would	AUX
inlawrev-2375	513	33	have	have	AUX
inlawrev-2375	513	34	been	be	AUX
inlawrev-2375	513	35	recognized	recognize	VERB
inlawrev-2375	513	36	for	for	ADP
inlawrev-2375	513	37	tax	tax	NOUN
inlawrev-2375	513	38	'	'	PUNCT
inlawrev-2375	513	39	"	"	PUNCT
inlawrev-2375	513	40	^311	^311	X
inlawrev-2375	513	41	u.s	u.s	PROPN
inlawrev-2375	513	42	.	.	PROPN
inlawrev-2375	513	43	112	112	NUM
inlawrev-2375	513	44	(	(	PUNCT
inlawrev-2375	513	45	1940	1940	NUM
inlawrev-2375	513	46	)	)	PUNCT
inlawrev-2375	513	47	.	.	PUNCT
inlawrev-2375	514	1	•"vrf	•"vrf	NOUN
inlawrev-2375	514	2	.	.	NOUN
inlawrev-2375	515	1	at	at	ADP
inlawrev-2375	515	2	117	117	NUM
inlawrev-2375	515	3	.	.	PUNCT
inlawrev-2375	516	1	•"vd	•"vd	PROPN
inlawrev-2375	516	2	.	.	PUNCT
inlawrev-2375	517	1	at	at	ADP
inlawrev-2375	517	2	117	117	NUM
inlawrev-2375	517	3	-	-	SYM
inlawrev-2375	517	4	18	18	NUM
inlawrev-2375	517	5	.	.	PUNCT
inlawrev-2375	517	6	''	''	PUNCT
inlawrev-2375	517	7	'	'	PUNCT
inlawrev-2375	517	8	«	«	PUNCT
inlawrev-2375	517	9	356	356	NUM
inlawrev-2375	517	10	u.s	u.s	PROPN
inlawrev-2375	517	11	.	.	PROPN
inlawrev-2375	517	12	at	at	ADP
inlawrev-2375	517	13	265	265	NUM
inlawrev-2375	517	14	.	.	PUNCT
inlawrev-2375	518	1	"	"	PUNCT
inlawrev-2375	518	2	"	"	PUNCT
inlawrev-2375	518	3	32	32	NUM
inlawrev-2375	518	4	t.c	t.c	PROPN
inlawrev-2375	518	5	.	.	PROPN
inlawrev-2375	518	6	317	317	NUM
inlawrev-2375	518	7	(	(	PUNCT
inlawrev-2375	518	8	1959	1959	NUM
inlawrev-2375	518	9	)	)	PUNCT
inlawrev-2375	518	10	.	.	PUNCT
inlawrev-2375	519	1	"	"	PUNCT
inlawrev-2375	519	2	"	"	PUNCT
inlawrev-2375	519	3	/rf	/rf	X
inlawrev-2375	519	4	.	.	PUNCT
inlawrev-2375	520	1	at	at	ADP
inlawrev-2375	520	2	322	322	NUM
inlawrev-2375	520	3	-	-	SYM
inlawrev-2375	520	4	23	23	NUM
inlawrev-2375	520	5	.	.	PUNCT
inlawrev-2375	521	1	"	"	PUNCT
inlawrev-2375	521	2	'	'	PUNCT
inlawrev-2375	521	3	see	see	VERB
inlawrev-2375	521	4	text	text	NOUN
inlawrev-2375	521	5	accompanying	accompanying	ADJ
inlawrev-2375	521	6	note	note	NOUN
inlawrev-2375	521	7	108	108	NUM
inlawrev-2375	521	8	supra	supra	NOUN
inlawrev-2375	521	9	.	.	PUNCT
inlawrev-2375	522	1	"	"	PUNCT
inlawrev-2375	522	2	=	=	SYM
inlawrev-2375	522	3	=	=	SYM
inlawrev-2375	522	4	32	32	NUM
inlawrev-2375	522	5	t.c	t.c	PROPN
inlawrev-2375	522	6	.	.	PUNCT
inlawrev-2375	523	1	at	at	ADP
inlawrev-2375	523	2	323	323	NUM
inlawrev-2375	523	3	.	.	PUNCT
inlawrev-2375	523	4	1980	1980	NUM
inlawrev-2375	523	5	]	]	PUNCT
inlawrev-2375	523	6	capital	capital	NOUN
inlawrev-2375	523	7	gain	gain	VERB
inlawrev-2375	523	8	487	487	NUM
inlawrev-2375	523	9	purposes	purpose	NOUN
inlawrev-2375	523	10	.	.	PUNCT
inlawrev-2375	524	1	^^^	^^^	PROPN
inlawrev-2375	524	2	in	in	ADP
inlawrev-2375	524	3	united	united	PROPN
inlawrev-2375	524	4	states	states	PROPN
inlawrev-2375	524	5	v.	v.	ADP
inlawrev-2375	524	6	spalding	spalde	VERB
inlawrev-2375	524	7	^^^'^	^^^'^	PROPN
inlawrev-2375	524	8	the	the	DET
inlawrev-2375	524	9	holder	holder	NOUN
inlawrev-2375	524	10	of	of	ADP
inlawrev-2375	524	11	a	a	DET
inlawrev-2375	524	12	royalty	royalty	NOUN
inlawrev-2375	524	13	interest	interest	NOUN
inlawrev-2375	524	14	in	in	ADP
inlawrev-2375	524	15	a	a	DET
inlawrev-2375	524	16	gas	gas	NOUN
inlawrev-2375	524	17	well	well	ADV
inlawrev-2375	524	18	assigned	assign	VERB
inlawrev-2375	524	19	by	by	ADP
inlawrev-2375	524	20	gift	gift	NOUN
inlawrev-2375	524	21	a	a	DET
inlawrev-2375	524	22	percentage	percentage	NOUN
inlawrev-2375	524	23	of	of	ADP
inlawrev-2375	524	24	all	all	DET
inlawrev-2375	524	25	amounts	amount	NOUN
inlawrev-2375	524	26	payable	payable	ADJ
inlawrev-2375	524	27	to	to	ADP
inlawrev-2375	524	28	him	he	PRON
inlawrev-2375	524	29	in	in	ADP
inlawrev-2375	524	30	the	the	DET
inlawrev-2375	524	31	future	future	NOUN
inlawrev-2375	524	32	under	under	ADP
inlawrev-2375	524	33	the	the	DET
inlawrev-2375	524	34	royalty	royalty	NOUN
inlawrev-2375	524	35	agreement	agreement	NOUN
inlawrev-2375	524	36	.	.	PUNCT
inlawrev-2375	525	1	relying	rely	VERB
inlawrev-2375	525	2	on	on	ADP
inlawrev-2375	525	3	blair,^^^	blair,^^^	PROPN
inlawrev-2375	525	4	the	the	DET
inlawrev-2375	525	5	court	court	NOUN
inlawrev-2375	525	6	held	hold	VERB
inlawrev-2375	525	7	the	the	DET
inlawrev-2375	525	8	transfer	transfer	NOUN
inlawrev-2375	525	9	effective	effective	ADJ
inlawrev-2375	525	10	for	for	ADP
inlawrev-2375	525	11	tax	tax	NOUN
inlawrev-2375	525	12	purposes	purpose	NOUN
inlawrev-2375	525	13	.	.	PUNCT
inlawrev-2375	526	1	v.	v.	ADP
inlawrev-2375	526	2	franchises	franchise	NOUN
inlawrev-2375	526	3	a.	a.	NOUN
inlawrev-2375	526	4	capital	capital	PROPN
inlawrev-2375	526	5	gain	gain	NOUN
inlawrev-2375	526	6	versus	versus	ADP
inlawrev-2375	526	7	ordinary	ordinary	ADJ
inlawrev-2375	526	8	income	income	NOUN
inlawrev-2375	526	9	many	many	ADJ
inlawrev-2375	526	10	similarities	similarity	NOUN
inlawrev-2375	526	11	exist	exist	VERB
inlawrev-2375	526	12	between	between	ADP
inlawrev-2375	526	13	the	the	DET
inlawrev-2375	526	14	tax	tax	NOUN
inlawrev-2375	526	15	issues	issue	NOUN
inlawrev-2375	526	16	raised	raise	VERB
inlawrev-2375	526	17	by	by	ADP
inlawrev-2375	526	18	the	the	DET
inlawrev-2375	526	19	disposition	disposition	NOUN
inlawrev-2375	526	20	of	of	ADP
inlawrev-2375	526	21	franchises	franchise	NOUN
inlawrev-2375	526	22	and	and	CCONJ
inlawrev-2375	526	23	those	those	PRON
inlawrev-2375	526	24	pertinent	pertinent	ADJ
inlawrev-2375	526	25	to	to	ADP
inlawrev-2375	526	26	gas	gas	NOUN
inlawrev-2375	526	27	,	,	PUNCT
inlawrev-2375	526	28	oil	oil	NOUN
inlawrev-2375	526	29	,	,	PUNCT
inlawrev-2375	526	30	and	and	CCONJ
inlawrev-2375	526	31	mineral	mineral	NOUN
inlawrev-2375	526	32	cases	case	NOUN
inlawrev-2375	526	33	.	.	PUNCT
inlawrev-2375	527	1	if	if	SCONJ
inlawrev-2375	527	2	the	the	DET
inlawrev-2375	527	3	transferor	transferor	NOUN
inlawrev-2375	527	4	of	of	ADP
inlawrev-2375	527	5	a	a	DET
inlawrev-2375	527	6	franchise	franchise	NOUN
inlawrev-2375	527	7	makes	make	VERB
inlawrev-2375	527	8	an	an	DET
inlawrev-2375	527	9	outright	outright	ADJ
inlawrev-2375	527	10	sale	sale	NOUN
inlawrev-2375	527	11	retaining	retain	VERB
inlawrev-2375	527	12	no	no	DET
inlawrev-2375	527	13	interest	interest	NOUN
inlawrev-2375	527	14	in	in	ADP
inlawrev-2375	527	15	or	or	CCONJ
inlawrev-2375	527	16	control	control	VERB
inlawrev-2375	527	17	over	over	ADP
inlawrev-2375	527	18	the	the	DET
inlawrev-2375	527	19	franchise	franchise	NOUN
inlawrev-2375	527	20	,	,	PUNCT
inlawrev-2375	527	21	it	it	PRON
inlawrev-2375	527	22	will	will	AUX
inlawrev-2375	527	23	constitute	constitute	VERB
inlawrev-2375	527	24	a	a	DET
inlawrev-2375	527	25	sale	sale	NOUN
inlawrev-2375	527	26	or	or	CCONJ
inlawrev-2375	527	27	exchange	exchange	NOUN
inlawrev-2375	527	28	of	of	ADP
inlawrev-2375	527	29	property	property	NOUN
inlawrev-2375	527	30	and	and	CCONJ
inlawrev-2375	527	31	will	will	AUX
inlawrev-2375	527	32	normally	normally	ADV
inlawrev-2375	527	33	qualify	qualify	VERB
inlawrev-2375	527	34	for	for	ADP
inlawrev-2375	527	35	capital	capital	NOUN
inlawrev-2375	527	36	gain	gain	NOUN
inlawrev-2375	527	37	treatment	treatment	NOUN
inlawrev-2375	527	38	.	.	PUNCT
inlawrev-2375	528	1	'	'	PUNCT
inlawrev-2375	528	2	^^	^^	PUNCT
inlawrev-2375	528	3	an	an	DET
inlawrev-2375	528	4	incomplete	incomplete	ADJ
inlawrev-2375	528	5	disposition	disposition	NOUN
inlawrev-2375	528	6	may	may	AUX
inlawrev-2375	528	7	be	be	AUX
inlawrev-2375	528	8	regarded	regard	VERB
inlawrev-2375	528	9	as	as	ADP
inlawrev-2375	528	10	a	a	DET
inlawrev-2375	528	11	licensing	licensing	NOUN
inlawrev-2375	528	12	transaction	transaction	NOUN
inlawrev-2375	528	13	producing	produce	VERB
inlawrev-2375	528	14	ordinary	ordinary	ADJ
inlawrev-2375	528	15	income	income	NOUN
inlawrev-2375	528	16	.	.	PUNCT
inlawrev-2375	529	1	gowdey	gowdey	PROPN
inlawrev-2375	530	1	v.	v.	ADP
inlawrev-2375	530	2	commissioner^^'^	commissioner^^'^	NOUN
inlawrev-2375	530	3	illustrates	illustrate	VERB
inlawrev-2375	530	4	the	the	DET
inlawrev-2375	530	5	problems	problem	NOUN
inlawrev-2375	530	6	which	which	PRON
inlawrev-2375	530	7	frequently	frequently	ADV
inlawrev-2375	530	8	arise	arise	VERB
inlawrev-2375	530	9	.	.	PUNCT
inlawrev-2375	531	1	the	the	DET
inlawrev-2375	531	2	taxpayer	taxpayer	NOUN
inlawrev-2375	531	3	in	in	ADP
inlawrev-2375	531	4	gowdey	gowdey	NOUN
inlawrev-2375	531	5	held	hold	VERB
inlawrev-2375	531	6	a	a	DET
inlawrev-2375	531	7	dairy	dairy	NOUN
inlawrev-2375	531	8	queen	queen	NOUN
inlawrev-2375	531	9	franchise	franchise	NOUN
inlawrev-2375	531	10	for	for	ADP
inlawrev-2375	531	11	the	the	DET
inlawrev-2375	531	12	state	state	NOUN
inlawrev-2375	531	13	of	of	ADP
inlawrev-2375	531	14	virginia	virginia	PROPN
inlawrev-2375	531	15	which	which	PRON
inlawrev-2375	531	16	gave	give	VERB
inlawrev-2375	531	17	him	he	PRON
inlawrev-2375	531	18	the	the	DET
inlawrev-2375	531	19	exclusive	exclusive	ADJ
inlawrev-2375	531	20	right	right	NOUN
inlawrev-2375	531	21	to	to	PART
inlawrev-2375	531	22	use	use	VERB
inlawrev-2375	531	23	patented	patented	ADJ
inlawrev-2375	531	24	machines	machine	NOUN
inlawrev-2375	531	25	,	,	PUNCT
inlawrev-2375	531	26	to	to	PART
inlawrev-2375	531	27	use	use	VERB
inlawrev-2375	531	28	the	the	DET
inlawrev-2375	531	29	name	name	NOUN
inlawrev-2375	531	30	"	"	PUNCT
inlawrev-2375	531	31	dairy	dairy	NOUN
inlawrev-2375	531	32	queen	queen	NOUN
inlawrev-2375	531	33	,	,	PUNCT
inlawrev-2375	531	34	"	"	PUNCT
inlawrev-2375	531	35	and	and	CCONJ
inlawrev-2375	531	36	to	to	PART
inlawrev-2375	531	37	prepare	prepare	VERB
inlawrev-2375	531	38	and	and	CCONJ
inlawrev-2375	531	39	sell	sell	VERB
inlawrev-2375	531	40	the	the	DET
inlawrev-2375	531	41	product	product	NOUN
inlawrev-2375	531	42	dairy	dairy	NOUN
inlawrev-2375	531	43	queen	queen	NOUN
inlawrev-2375	531	44	.	.	PUNCT
inlawrev-2375	532	1	franchise	franchise	NOUN
inlawrev-2375	532	2	rights	right	NOUN
inlawrev-2375	532	3	for	for	ADP
inlawrev-2375	532	4	specified	specified	ADJ
inlawrev-2375	532	5	territories	territory	NOUN
inlawrev-2375	532	6	within	within	ADP
inlawrev-2375	532	7	virginia	virginia	PROPN
inlawrev-2375	532	8	were	be	AUX
inlawrev-2375	532	9	assigned	assign	VERB
inlawrev-2375	532	10	to	to	ADP
inlawrev-2375	532	11	various	various	ADJ
inlawrev-2375	532	12	individuals	individual	NOUN
inlawrev-2375	532	13	in	in	ADP
inlawrev-2375	532	14	exchange	exchange	NOUN
inlawrev-2375	532	15	for	for	ADP
inlawrev-2375	532	16	an	an	DET
inlawrev-2375	532	17	immediate	immediate	ADJ
inlawrev-2375	532	18	lump	lump	NOUN
inlawrev-2375	532	19	-	-	PUNCT
inlawrev-2375	532	20	sum	sum	NOUN
inlawrev-2375	532	21	payment	payment	NOUN
inlawrev-2375	532	22	plus	plus	CCONJ
inlawrev-2375	532	23	periodic	periodic	ADJ
inlawrev-2375	532	24	payments	payment	NOUN
inlawrev-2375	532	25	of	of	ADP
inlawrev-2375	532	26	thirty	thirty	NUM
inlawrev-2375	532	27	-	-	PUNCT
inlawrev-2375	532	28	five	five	NUM
inlawrev-2375	532	29	cents	cent	NOUN
inlawrev-2375	532	30	per	per	ADP
inlawrev-2375	532	31	gallon	gallon	NOUN
inlawrev-2375	532	32	of	of	ADP
inlawrev-2375	532	33	dairy	dairy	NOUN
inlawrev-2375	532	34	queen	queen	NOUN
inlawrev-2375	532	35	mix	mix	NOUN
inlawrev-2375	532	36	used	use	VERB
inlawrev-2375	532	37	.	.	PUNCT
inlawrev-2375	533	1	the	the	DET
inlawrev-2375	533	2	issue	issue	NOUN
inlawrev-2375	533	3	was	be	AUX
inlawrev-2375	533	4	whether	whether	SCONJ
inlawrev-2375	533	5	the	the	DET
inlawrev-2375	533	6	taxpayer	taxpayer	NOUN
inlawrev-2375	533	7	had	have	AUX
inlawrev-2375	533	8	entered	enter	VERB
inlawrev-2375	533	9	into	into	ADP
inlawrev-2375	533	10	a	a	DET
inlawrev-2375	533	11	subfranchise	subfranchise	ADJ
inlawrev-2375	533	12	or	or	CCONJ
inlawrev-2375	533	13	licensing	licensing	NOUN
inlawrev-2375	533	14	arrangement	arrangement	NOUN
inlawrev-2375	533	15	resulting	result	VERB
inlawrev-2375	533	16	in	in	ADP
inlawrev-2375	533	17	ordinary	ordinary	ADJ
inlawrev-2375	533	18	income	income	NOUN
inlawrev-2375	533	19	or	or	CCONJ
inlawrev-2375	533	20	whether	whether	SCONJ
inlawrev-2375	533	21	he	he	PRON
inlawrev-2375	533	22	had	have	AUX
inlawrev-2375	533	23	sold	sell	VERB
inlawrev-2375	533	24	a	a	DET
inlawrev-2375	533	25	portion	portion	NOUN
inlawrev-2375	533	26	of	of	ADP
inlawrev-2375	533	27	his	his	PRON
inlawrev-2375	533	28	statewide	statewide	ADJ
inlawrev-2375	533	29	franchise	franchise	NOUN
inlawrev-2375	533	30	.	.	PUNCT
inlawrev-2375	534	1	the	the	DET
inlawrev-2375	534	2	court	court	NOUN
inlawrev-2375	534	3	allowed	allow	VERB
inlawrev-2375	534	4	capital	capital	NOUN
inlawrev-2375	534	5	gain	gain	VERB
inlawrev-2375	534	6	treatment	treatment	NOUN
inlawrev-2375	534	7	for	for	ADP
inlawrev-2375	534	8	the	the	DET
inlawrev-2375	534	9	initial	initial	ADJ
inlawrev-2375	534	10	payment	payment	NOUN
inlawrev-2375	534	11	,	,	PUNCT
inlawrev-2375	534	12	but	but	CCONJ
inlawrev-2375	534	13	not	not	PART
inlawrev-2375	534	14	for	for	ADP
inlawrev-2375	534	15	the	the	DET
inlawrev-2375	534	16	periodic	periodic	ADJ
inlawrev-2375	534	17	payments	payment	NOUN
inlawrev-2375	534	18	,	,	PUNCT
inlawrev-2375	534	19	noting	note	VERB
inlawrev-2375	534	20	that	that	SCONJ
inlawrev-2375	534	21	the	the	DET
inlawrev-2375	534	22	assigned	assign	VERB
inlawrev-2375	534	23	franchise	franchise	NOUN
inlawrev-2375	534	24	privileges	privilege	NOUN
inlawrev-2375	534	25	could	could	AUX
inlawrev-2375	534	26	be	be	AUX
inlawrev-2375	534	27	exercised	exercise	VERB
inlawrev-2375	534	28	in	in	ADP
inlawrev-2375	534	29	perpetuity	perpetuity	NOUN
inlawrev-2375	534	30	.	.	PUNCT
inlawrev-2375	535	1	"^	"^	PUNCT
inlawrev-2375	536	1	under	under	ADP
inlawrev-2375	536	2	this	this	DET
inlawrev-2375	536	3	analysis	analysis	NOUN
inlawrev-2375	536	4	,	,	PUNCT
inlawrev-2375	536	5	the	the	DET
inlawrev-2375	536	6	taxpayer	taxpayer	NOUN
inlawrev-2375	536	7	had	have	AUX
inlawrev-2375	536	8	transferred	transfer	VERB
inlawrev-2375	536	9	to	to	ADP
inlawrev-2375	536	10	each	each	DET
inlawrev-2375	536	11	assignee	assignee	NOUN
inlawrev-2375	536	12	a	a	DET
inlawrev-2375	536	13	portion	portion	NOUN
inlawrev-2375	536	14	of	of	ADP
inlawrev-2375	536	15	his	his	PRON
inlawrev-2375	536	16	entire	entire	ADJ
inlawrev-2375	536	17	interest	interest	NOUN
inlawrev-2375	536	18	,	,	PUNCT
inlawrev-2375	536	19	a	a	DET
inlawrev-2375	536	20	vertical	vertical	ADJ
inlawrev-2375	536	21	slice	slice	NOUN
inlawrev-2375	536	22	of	of	ADP
inlawrev-2375	536	23	the	the	DET
inlawrev-2375	536	24	statewide	statewide	ADJ
inlawrev-2375	536	25	franchise	franchise	NOUN
inlawrev-2375	536	26	consisting	consist	VERB
inlawrev-2375	536	27	of	of	ADP
inlawrev-2375	536	28	all	all	DET
inlawrev-2375	536	29	substantial	substantial	ADJ
inlawrev-2375	536	30	rights	right	NOUN
inlawrev-2375	536	31	for	for	ADP
inlawrev-2375	536	32	a	a	DET
inlawrev-2375	536	33	specified	specify	VERB
inlawrev-2375	536	34	territory	territory	NOUN
inlawrev-2375	536	35	.	.	PUNCT
inlawrev-2375	537	1	the	the	DET
inlawrev-2375	537	2	court	court	NOUN
inlawrev-2375	537	3	had	have	VERB
inlawrev-2375	537	4	some	some	DET
inlawrev-2375	537	5	difficulty	difficulty	NOUN
inlawrev-2375	537	6	with	with	ADP
inlawrev-2375	537	7	the	the	DET
inlawrev-2375	537	8	requirement	requirement	NOUN
inlawrev-2375	537	9	that	that	SCONJ
inlawrev-2375	537	10	the	the	DET
inlawrev-2375	537	11	taxpayer	taxpayer	NOUN
inlawrev-2375	537	12	approve	approve	VERB
inlawrev-2375	537	13	any	any	DET
inlawrev-2375	537	14	subsequent	subsequent	ADJ
inlawrev-2375	537	15	transfer	transfer	NOUN
inlawrev-2375	537	16	of	of	ADP
inlawrev-2375	537	17	the	the	DET
inlawrev-2375	537	18	franchise	franchise	NOUN
inlawrev-2375	537	19	,	,	PUNCT
inlawrev-2375	537	20	but	but	CCONJ
inlawrev-2375	537	21	held	hold	VERB
inlawrev-2375	537	22	that	that	SCONJ
inlawrev-2375	537	23	the	the	DET
inlawrev-2375	537	24	restriction	restriction	NOUN
inlawrev-2375	537	25	was	be	AUX
inlawrev-2375	537	26	insufficient	insufficient	ADJ
inlawrev-2375	537	27	to	to	PART
inlawrev-2375	537	28	negate	negate	VERB
inlawrev-2375	537	29	a	a	DET
inlawrev-2375	537	30	sale	sale	NOUN
inlawrev-2375	537	31	.	.	PUNCT
inlawrev-2375	538	1	"^	"^	PART
inlawrev-2375	539	1	^^^see	^^^see	ADJ
inlawrev-2375	539	2	text	text	NOUN
inlawrev-2375	539	3	accompanying	accompany	VERB
inlawrev-2375	539	4	notes	note	VERB
inlawrev-2375	539	5	41	41	NUM
inlawrev-2375	539	6	-	-	SYM
inlawrev-2375	539	7	46	46	NUM
inlawrev-2375	539	8	supra	supra	NOUN
inlawrev-2375	539	9	for	for	ADP
inlawrev-2375	539	10	a	a	DET
inlawrev-2375	539	11	discussion	discussion	NOUN
inlawrev-2375	539	12	of	of	ADP
inlawrev-2375	539	13	vertical	vertical	ADJ
inlawrev-2375	539	14	and	and	CCONJ
inlawrev-2375	539	15	horizontal	horizontal	ADJ
inlawrev-2375	539	16	interests	interest	NOUN
inlawrev-2375	539	17	in	in	ADP
inlawrev-2375	539	18	life	life	NOUN
inlawrev-2375	539	19	estates	estate	NOUN
inlawrev-2375	539	20	.	.	PUNCT
inlawrev-2375	540	1	"	"	PUNCT
inlawrev-2375	540	2	*	*	SYM
inlawrev-2375	540	3	97	97	NUM
inlawrev-2375	540	4	f.2d	f.2d	NOUN
inlawrev-2375	540	5	701	701	NUM
inlawrev-2375	540	6	(	(	PUNCT
inlawrev-2375	540	7	9th	9th	ADJ
inlawrev-2375	540	8	cir	cir	NOUN
inlawrev-2375	540	9	.	.	PROPN
inlawrev-2375	540	10	1938	1938	NUM
inlawrev-2375	540	11	)	)	PUNCT
inlawrev-2375	540	12	.	.	PUNCT
inlawrev-2375	540	13	''	''	PUNCT
inlawrev-2375	541	1	^see	^see	PRON
inlawrev-2375	541	2	text	text	NOUN
inlawrev-2375	541	3	accompanying	accompanying	ADJ
inlawrev-2375	541	4	note	note	NOUN
inlawrev-2375	541	5	41	41	NUM
inlawrev-2375	541	6	supra	supra	NOUN
inlawrev-2375	541	7	for	for	ADP
inlawrev-2375	541	8	a	a	DET
inlawrev-2375	541	9	discussion	discussion	NOUN
inlawrev-2375	541	10	of	of	ADP
inlawrev-2375	541	11	blair	blair	PROPN
inlawrev-2375	541	12	v.	v.	PROPN
inlawrev-2375	541	13	commissioner	commissioner	PROPN
inlawrev-2375	541	14	,	,	PUNCT
inlawrev-2375	541	15	300	300	NUM
inlawrev-2375	541	16	u.s	u.s	PROPN
inlawrev-2375	541	17	.	.	PROPN
inlawrev-2375	541	18	5	5	NUM
inlawrev-2375	541	19	(	(	PUNCT
inlawrev-2375	541	20	1937	1937	NUM
inlawrev-2375	541	21	)	)	PUNCT
inlawrev-2375	541	22	.	.	PUNCT
inlawrev-2375	542	1	"	"	PUNCT
inlawrev-2375	542	2	"	"	PUNCT
inlawrev-2375	542	3	brook	brook	PROPN
inlawrev-2375	542	4	v.	v.	PROPN
inlawrev-2375	542	5	commissioner	commissioner	PROPN
inlawrev-2375	542	6	,	,	PUNCT
inlawrev-2375	542	7	360	360	NUM
inlawrev-2375	542	8	f.2d	f.2d	NOUN
inlawrev-2375	542	9	1011	1011	NUM
inlawrev-2375	542	10	(	(	PUNCT
inlawrev-2375	542	11	2d	2d	NUM
inlawrev-2375	542	12	cir	cir	NOUN
inlawrev-2375	542	13	.	.	PROPN
inlawrev-2375	542	14	1966	1966	NUM
inlawrev-2375	542	15	)	)	PUNCT
inlawrev-2375	542	16	;	;	PUNCT
inlawrev-2375	542	17	rev	rev	PROPN
inlawrev-2375	542	18	.	.	PROPN
inlawrev-2375	543	1	rul	rul	NOUN
inlawrev-2375	543	2	.	.	PUNCT
inlawrev-2375	544	1	73	73	NUM
inlawrev-2375	544	2	-	-	SYM
inlawrev-2375	544	3	428	428	NUM
inlawrev-2375	544	4	,	,	PUNCT
inlawrev-2375	544	5	1973	1973	NUM
inlawrev-2375	544	6	-	-	SYM
inlawrev-2375	544	7	2	2	NUM
inlawrev-2375	544	8	c.b	c.b	PROPN
inlawrev-2375	544	9	.	.	PROPN
inlawrev-2375	544	10	303	303	NUM
inlawrev-2375	544	11	.	.	PUNCT
inlawrev-2375	545	1	the	the	DET
inlawrev-2375	545	2	franchise	franchise	NOUN
inlawrev-2375	545	3	must	must	AUX
inlawrev-2375	545	4	also	also	ADV
inlawrev-2375	545	5	qualify	qualify	VERB
inlawrev-2375	545	6	as	as	ADP
inlawrev-2375	545	7	a	a	DET
inlawrev-2375	545	8	capital	capital	NOUN
inlawrev-2375	545	9	asset	asset	NOUN
inlawrev-2375	545	10	under	under	ADP
inlawrev-2375	545	11	i.r.c	i.r.c	NOUN
inlawrev-2375	545	12	.	.	PUNCT
inlawrev-2375	546	1	§	§	PROPN
inlawrev-2375	546	2	1221(1	1221(1	NUM
inlawrev-2375	546	3	)	)	PUNCT
inlawrev-2375	546	4	.	.	PUNCT
inlawrev-2375	547	1	"	"	PUNCT
inlawrev-2375	547	2	^307	^307	NUM
inlawrev-2375	547	3	f.2d	f.2d	ADP
inlawrev-2375	547	4	816	816	NUM
inlawrev-2375	547	5	(	(	PUNCT
inlawrev-2375	547	6	4th	4th	ADJ
inlawrev-2375	547	7	cir	cir	NOUN
inlawrev-2375	547	8	.	.	PROPN
inlawrev-2375	547	9	1962	1962	NUM
inlawrev-2375	547	10	)	)	PUNCT
inlawrev-2375	547	11	.	.	PUNCT
inlawrev-2375	548	1	"	"	PUNCT
inlawrev-2375	548	2	7d	7d	NUM
inlawrev-2375	548	3	.	.	PUNCT
inlawrev-2375	549	1	at	at	ADP
inlawrev-2375	549	2	820	820	NUM
inlawrev-2375	549	3	.	.	PUNCT
inlawrev-2375	550	1	"	"	PUNCT
inlawrev-2375	550	2	«	«	PUNCT
inlawrev-2375	550	3	/rf	/rf	X
inlawrev-2375	550	4	.	.	PUNCT
inlawrev-2375	551	1	at	at	ADP
inlawrev-2375	551	2	819	819	NUM
inlawrev-2375	551	3	.	.	PUNCT
inlawrev-2375	551	4	488	488	NUM
inlawrev-2375	551	5	indiana	indiana	PROPN
inlawrev-2375	551	6	law	law	PROPN
inlawrev-2375	551	7	review	review	NOUN
inlawrev-2375	551	8	[	[	X
inlawrev-2375	551	9	vol	vol	NOUN
inlawrev-2375	551	10	.	.	PUNCT
inlawrev-2375	551	11	13:463	13:463	NUM
inlawrev-2375	551	12	it	it	PRON
inlawrev-2375	551	13	is	be	AUX
inlawrev-2375	551	14	difficult	difficult	ADJ
inlawrev-2375	551	15	to	to	PART
inlawrev-2375	551	16	see	see	VERB
inlawrev-2375	551	17	why	why	SCONJ
inlawrev-2375	551	18	any	any	DET
inlawrev-2375	551	19	distinction	distinction	NOUN
inlawrev-2375	551	20	should	should	AUX
inlawrev-2375	551	21	be	be	AUX
inlawrev-2375	551	22	drawn	draw	VERB
inlawrev-2375	551	23	between	between	ADP
inlawrev-2375	551	24	the	the	DET
inlawrev-2375	551	25	initial	initial	ADJ
inlawrev-2375	551	26	payment	payment	NOUN
inlawrev-2375	551	27	and	and	CCONJ
inlawrev-2375	551	28	the	the	DET
inlawrev-2375	551	29	subsequent	subsequent	ADJ
inlawrev-2375	551	30	payments	payment	NOUN
inlawrev-2375	551	31	.	.	PUNCT
inlawrev-2375	552	1	the	the	DET
inlawrev-2375	552	2	fallacy	fallacy	NOUN
inlawrev-2375	552	3	of	of	ADP
inlawrev-2375	552	4	this	this	DET
inlawrev-2375	552	5	bifurcated	bifurcated	ADJ
inlawrev-2375	552	6	approach	approach	NOUN
inlawrev-2375	552	7	has	have	AUX
inlawrev-2375	552	8	been	be	AUX
inlawrev-2375	552	9	recognized	recognize	VERB
inlawrev-2375	552	10	in	in	ADP
inlawrev-2375	552	11	the	the	DET
inlawrev-2375	552	12	mineral	mineral	NOUN
inlawrev-2375	552	13	cases/^	cases/^	NOUN
inlawrev-2375	552	14	°	°	ADP
inlawrev-2375	552	15	a	a	DET
inlawrev-2375	552	16	single	single	ADJ
inlawrev-2375	552	17	transaction	transaction	NOUN
inlawrev-2375	552	18	either	either	CCONJ
inlawrev-2375	552	19	does	do	VERB
inlawrev-2375	552	20	,	,	PUNCT
inlawrev-2375	552	21	or	or	CCONJ
inlawrev-2375	552	22	does	do	AUX
inlawrev-2375	552	23	not	not	PART
inlawrev-2375	552	24	,	,	PUNCT
inlawrev-2375	552	25	constitute	constitute	VERB
inlawrev-2375	552	26	a	a	DET
inlawrev-2375	552	27	sale	sale	NOUN
inlawrev-2375	552	28	of	of	ADP
inlawrev-2375	552	29	the	the	DET
inlawrev-2375	552	30	franchise	franchise	NOUN
inlawrev-2375	552	31	.	.	PUNCT
inlawrev-2375	553	1	on	on	ADP
inlawrev-2375	553	2	facts	fact	NOUN
inlawrev-2375	553	3	similar	similar	ADJ
inlawrev-2375	553	4	to	to	ADP
inlawrev-2375	553	5	those	those	PRON
inlawrev-2375	553	6	of	of	ADP
inlawrev-2375	553	7	gowdey	gowdey	NOUN
inlawrev-2375	553	8	,	,	PUNCT
inlawrev-2375	553	9	the	the	DET
inlawrev-2375	553	10	tenth	tenth	ADJ
inlawrev-2375	553	11	circuit	circuit	NOUN
inlawrev-2375	553	12	held	hold	VERB
inlawrev-2375	553	13	that	that	SCONJ
inlawrev-2375	553	14	all	all	DET
inlawrev-2375	553	15	payments	payment	NOUN
inlawrev-2375	553	16	qualified	qualified	ADJ
inlawrev-2375	553	17	for	for	ADP
inlawrev-2375	553	18	capital	capital	NOUN
inlawrev-2375	553	19	gain	gain	NOUN
inlawrev-2375	553	20	treatment	treatment	NOUN
inlawrev-2375	553	21	.	.	PUNCT
inlawrev-2375	554	1	'	'	PUNCT
inlawrev-2375	554	2	^^	^^	ADP
inlawrev-2375	554	3	a	a	DET
inlawrev-2375	554	4	fifth	fifth	ADJ
inlawrev-2375	554	5	circuit	circuit	NOUN
inlawrev-2375	554	6	case	case	NOUN
inlawrev-2375	554	7	,	,	PUNCT
inlawrev-2375	554	8	moberg	moberg	PROPN
inlawrev-2375	554	9	v.	v.	PROPN
inlawrev-2375	554	10	commissioner	commissioner	PROPN
inlawrev-2375	554	11	,	,	PUNCT
inlawrev-2375	554	12	^^^	^^^	PROPN
inlawrev-2375	554	13	also	also	ADV
inlawrev-2375	554	14	involved	involve	VERB
inlawrev-2375	554	15	transfers	transfer	NOUN
inlawrev-2375	554	16	of	of	ADP
inlawrev-2375	554	17	dairy	dairy	NOUN
inlawrev-2375	554	18	queen	queen	NOUN
inlawrev-2375	554	19	subfranchises	subfranchise	VERB
inlawrev-2375	554	20	.	.	PUNCT
inlawrev-2375	555	1	the	the	DET
inlawrev-2375	555	2	consideration	consideration	NOUN
inlawrev-2375	555	3	for	for	ADP
inlawrev-2375	555	4	each	each	DET
inlawrev-2375	555	5	subfranchise	subfranchise	NOUN
inlawrev-2375	555	6	consisted	consist	VERB
inlawrev-2375	555	7	in	in	ADP
inlawrev-2375	555	8	part	part	NOUN
inlawrev-2375	555	9	of	of	ADP
inlawrev-2375	555	10	$	$	SYM
inlawrev-2375	555	11	4,000	4,000	NUM
inlawrev-2375	555	12	,	,	PUNCT
inlawrev-2375	555	13	of	of	ADP
inlawrev-2375	555	14	which	which	PRON
inlawrev-2375	555	15	$	$	SYM
inlawrev-2375	555	16	2,000	2,000	NUM
inlawrev-2375	555	17	was	be	AUX
inlawrev-2375	555	18	payable	payable	ADJ
inlawrev-2375	555	19	at	at	ADP
inlawrev-2375	555	20	closing	close	VERB
inlawrev-2375	555	21	with	with	ADP
inlawrev-2375	555	22	the	the	DET
inlawrev-2375	555	23	balance	balance	NOUN
inlawrev-2375	555	24	to	to	PART
inlawrev-2375	555	25	be	be	AUX
inlawrev-2375	555	26	paid	pay	VERB
inlawrev-2375	555	27	at	at	ADP
inlawrev-2375	555	28	the	the	DET
inlawrev-2375	555	29	rate	rate	NOUN
inlawrev-2375	555	30	of	of	ADP
inlawrev-2375	555	31	fifteen	fifteen	NUM
inlawrev-2375	555	32	cents	cent	NOUN
inlawrev-2375	555	33	per	per	ADP
inlawrev-2375	555	34	gallon	gallon	NOUN
inlawrev-2375	555	35	of	of	ADP
inlawrev-2375	555	36	mix	mix	NOUN
inlawrev-2375	555	37	used	use	VERB
inlawrev-2375	555	38	but	but	CCONJ
inlawrev-2375	555	39	not	not	PART
inlawrev-2375	555	40	less	less	ADJ
inlawrev-2375	555	41	than	than	ADP
inlawrev-2375	555	42	$	$	SYM
inlawrev-2375	555	43	1,000	1,000	NUM
inlawrev-2375	555	44	per	per	ADP
inlawrev-2375	555	45	year	year	NOUN
inlawrev-2375	555	46	.	.	PUNCT
inlawrev-2375	556	1	this	this	DET
inlawrev-2375	556	2	part	part	NOUN
inlawrev-2375	556	3	of	of	ADP
inlawrev-2375	556	4	the	the	DET
inlawrev-2375	556	5	consideration	consideration	NOUN
inlawrev-2375	556	6	would	would	AUX
inlawrev-2375	556	7	clearly	clearly	ADV
inlawrev-2375	556	8	have	have	AUX
inlawrev-2375	556	9	qualified	qualify	VERB
inlawrev-2375	556	10	for	for	ADP
inlawrev-2375	556	11	capital	capital	NOUN
inlawrev-2375	556	12	gain	gain	NOUN
inlawrev-2375	556	13	treatment	treatment	NOUN
inlawrev-2375	556	14	.	.	PUNCT
inlawrev-2375	557	1	in	in	ADP
inlawrev-2375	557	2	addition	addition	NOUN
inlawrev-2375	557	3	,	,	PUNCT
inlawrev-2375	557	4	the	the	DET
inlawrev-2375	557	5	franchiser	franchiser	NOUN
inlawrev-2375	557	6	was	be	AUX
inlawrev-2375	557	7	entitled	entitle	VERB
inlawrev-2375	557	8	to	to	ADP
inlawrev-2375	557	9	fourteen	fourteen	NUM
inlawrev-2375	557	10	cents	cent	NOUN
inlawrev-2375	557	11	per	per	ADP
inlawrev-2375	557	12	gallon	gallon	NOUN
inlawrev-2375	557	13	of	of	ADP
inlawrev-2375	557	14	mix	mix	NOUN
inlawrev-2375	557	15	used	use	VERB
inlawrev-2375	557	16	for	for	ADP
inlawrev-2375	557	17	as	as	ADV
inlawrev-2375	557	18	long	long	ADV
inlawrev-2375	557	19	as	as	SCONJ
inlawrev-2375	557	20	the	the	DET
inlawrev-2375	557	21	franchise	franchise	NOUN
inlawrev-2375	557	22	existed	exist	VERB
inlawrev-2375	557	23	.	.	PUNCT
inlawrev-2375	558	1	the	the	DET
inlawrev-2375	558	2	tax	tax	NOUN
inlawrev-2375	558	3	court	court	NOUN
inlawrev-2375	558	4	had	have	AUX
inlawrev-2375	558	5	held	hold	VERB
inlawrev-2375	558	6	all	all	DET
inlawrev-2375	558	7	gain	gain	NOUN
inlawrev-2375	558	8	except	except	SCONJ
inlawrev-2375	558	9	that	that	PRON
inlawrev-2375	558	10	resulting	result	VERB
inlawrev-2375	558	11	from	from	ADP
inlawrev-2375	558	12	the	the	DET
inlawrev-2375	558	13	sale	sale	NOUN
inlawrev-2375	558	14	of	of	ADP
inlawrev-2375	558	15	tangible	tangible	ADJ
inlawrev-2375	558	16	assets	asset	NOUN
inlawrev-2375	558	17	to	to	PART
inlawrev-2375	558	18	be	be	AUX
inlawrev-2375	558	19	taxable	taxable	ADJ
inlawrev-2375	558	20	as	as	ADP
inlawrev-2375	558	21	ordinary	ordinary	ADJ
inlawrev-2375	558	22	income	income	NOUN
inlawrev-2375	558	23	,	,	PUNCT
inlawrev-2375	558	24	not	not	PART
inlawrev-2375	558	25	because	because	SCONJ
inlawrev-2375	558	26	of	of	ADP
inlawrev-2375	558	27	the	the	DET
inlawrev-2375	558	28	royalty	royalty	NOUN
inlawrev-2375	558	29	arrangement	arrangement	NOUN
inlawrev-2375	558	30	but	but	CCONJ
inlawrev-2375	558	31	because	because	SCONJ
inlawrev-2375	558	32	of	of	ADP
inlawrev-2375	558	33	the	the	DET
inlawrev-2375	558	34	many	many	ADJ
inlawrev-2375	558	35	restrictions	restriction	NOUN
inlawrev-2375	558	36	and	and	CCONJ
inlawrev-2375	558	37	controls	control	NOUN
inlawrev-2375	558	38	reserved	reserve	VERB
inlawrev-2375	558	39	by	by	ADP
inlawrev-2375	558	40	the	the	DET
inlawrev-2375	558	41	taxpayer	taxpayer	NOUN
inlawrev-2375	558	42	.	.	PUNCT
inlawrev-2375	559	1	^^^	^^^	PUNCT
inlawrev-2375	559	2	in	in	ADP
inlawrev-2375	559	3	the	the	DET
inlawrev-2375	559	4	tax	tax	NOUN
inlawrev-2375	559	5	court	court	NOUN
inlawrev-2375	559	6	's	's	PART
inlawrev-2375	559	7	view	view	NOUN
inlawrev-2375	559	8	,	,	PUNCT
inlawrev-2375	559	9	these	these	DET
inlawrev-2375	559	10	restrictions	restriction	NOUN
inlawrev-2375	559	11	and	and	CCONJ
inlawrev-2375	559	12	controls	control	NOUN
inlawrev-2375	559	13	gave	give	VERB
inlawrev-2375	559	14	the	the	DET
inlawrev-2375	559	15	taxpayer	taxpayer	NOUN
inlawrev-2375	559	16	a	a	DET
inlawrev-2375	559	17	continuing	continue	VERB
inlawrev-2375	559	18	interest	interest	NOUN
inlawrev-2375	559	19	in	in	ADP
inlawrev-2375	559	20	how	how	SCONJ
inlawrev-2375	559	21	the	the	DET
inlawrev-2375	559	22	franchised	franchised	ADJ
inlawrev-2375	559	23	businesses	business	NOUN
inlawrev-2375	559	24	were	be	AUX
inlawrev-2375	559	25	conducted	conduct	VERB
inlawrev-2375	559	26	,	,	PUNCT
inlawrev-2375	559	27	thereby	thereby	ADV
inlawrev-2375	559	28	making	make	VERB
inlawrev-2375	559	29	the	the	DET
inlawrev-2375	559	30	transactions	transaction	NOUN
inlawrev-2375	559	31	licensing	licensing	NOUN
inlawrev-2375	559	32	arrangements	arrangement	NOUN
inlawrev-2375	559	33	rather	rather	ADV
inlawrev-2375	559	34	than	than	ADP
inlawrev-2375	559	35	sales	sale	NOUN
inlawrev-2375	559	36	.	.	PUNCT
inlawrev-2375	560	1	^^	^^	PUNCT
inlawrev-2375	560	2	*	*	PUNCT
inlawrev-2375	560	3	the	the	DET
inlawrev-2375	560	4	fifth	fifth	ADJ
inlawrev-2375	560	5	circuit	circuit	NOUN
inlawrev-2375	560	6	reversed	reverse	VERB
inlawrev-2375	560	7	,	,	PUNCT
inlawrev-2375	560	8	noting	note	VERB
inlawrev-2375	560	9	that	that	SCONJ
inlawrev-2375	560	10	"	"	PUNCT
inlawrev-2375	560	11	these	these	DET
inlawrev-2375	560	12	restrictions	restriction	NOUN
inlawrev-2375	560	13	were	be	AUX
inlawrev-2375	560	14	consistent	consistent	ADJ
inlawrev-2375	560	15	with	with	ADP
inlawrev-2375	560	16	a	a	DET
inlawrev-2375	560	17	sale	sale	NOUN
inlawrev-2375	560	18	of	of	ADP
inlawrev-2375	560	19	the	the	DET
inlawrev-2375	560	20	franchise	franchise	NOUN
inlawrev-2375	560	21	to	to	PART
inlawrev-2375	560	22	use	use	VERB
inlawrev-2375	560	23	the	the	DET
inlawrev-2375	560	24	machine	machine	NOUN
inlawrev-2375	560	25	and	and	CCONJ
inlawrev-2375	560	26	trademark	trademark	NOUN
inlawrev-2375	560	27	in	in	ADP
inlawrev-2375	560	28	an	an	DET
inlawrev-2375	560	29	exclusive	exclusive	ADJ
inlawrev-2375	560	30	territory	territory	NOUN
inlawrev-2375	560	31	.	.	PUNCT
inlawrev-2375	561	1	the	the	DET
inlawrev-2375	561	2	traditional	traditional	ADJ
inlawrev-2375	561	3	test	test	NOUN
inlawrev-2375	561	4	of	of	ADP
inlawrev-2375	561	5	ownership	ownership	NOUN
inlawrev-2375	561	6	is	be	AUX
inlawrev-2375	561	7	the	the	DET
inlawrev-2375	561	8	power	power	NOUN
inlawrev-2375	561	9	to	to	PART
inlawrev-2375	561	10	exclude	exclude	VERB
inlawrev-2375	561	11	others	other	NOUN
inlawrev-2375	561	12	and	and	CCONJ
inlawrev-2375	561	13	that	that	DET
inlawrev-2375	561	14	test	test	NOUN
inlawrev-2375	561	15	was	be	AUX
inlawrev-2375	561	16	met	meet	VERB
inlawrev-2375	561	17	here	here	ADV
inlawrev-2375	561	18	.	.	PUNCT
inlawrev-2375	561	19	"^^^	"^^^	PUNCT
inlawrev-2375	562	1	the	the	DET
inlawrev-2375	562	2	court	court	PROPN
inlawrev-2375	562	3	of	of	ADP
inlawrev-2375	562	4	appeals	appeal	NOUN
inlawrev-2375	562	5	held	hold	VERB
inlawrev-2375	562	6	that	that	SCONJ
inlawrev-2375	562	7	the	the	DET
inlawrev-2375	562	8	transaction	transaction	NOUN
inlawrev-2375	562	9	constituted	constitute	VERB
inlawrev-2375	562	10	a	a	DET
inlawrev-2375	562	11	sale	sale	NOUN
inlawrev-2375	562	12	but	but	CCONJ
inlawrev-2375	562	13	declined	decline	VERB
inlawrev-2375	562	14	to	to	PART
inlawrev-2375	562	15	characterize	characterize	VERB
inlawrev-2375	562	16	the	the	DET
inlawrev-2375	562	17	royalties	royalty	NOUN
inlawrev-2375	562	18	.	.	PUNCT
inlawrev-2375	563	1	^^^	^^^	NOUN
inlawrev-2375	563	2	on	on	ADP
inlawrev-2375	563	3	remand	remand	NOUN
inlawrev-2375	563	4	,	,	PUNCT
inlawrev-2375	563	5	the	the	DET
inlawrev-2375	563	6	tax	tax	NOUN
inlawrev-2375	563	7	court	court	NOUN
inlawrev-2375	563	8	held	hold	VERB
inlawrev-2375	563	9	that	that	SCONJ
inlawrev-2375	563	10	the	the	DET
inlawrev-2375	563	11	franchises	franchise	NOUN
inlawrev-2375	563	12	constituted	constitute	VERB
inlawrev-2375	563	13	capital	capital	NOUN
inlawrev-2375	563	14	assets	asset	NOUN
inlawrev-2375	563	15	in	in	ADP
inlawrev-2375	563	16	the	the	DET
inlawrev-2375	563	17	hands	hand	NOUN
inlawrev-2375	563	18	of	of	ADP
inlawrev-2375	563	19	the	the	DET
inlawrev-2375	563	20	taxpayer	taxpayer	NOUN
inlawrev-2375	563	21	but	but	CCONJ
inlawrev-2375	563	22	that	that	SCONJ
inlawrev-2375	563	23	the	the	DET
inlawrev-2375	563	24	royalty	royalty	NOUN
inlawrev-2375	563	25	payments	payment	NOUN
inlawrev-2375	563	26	"	"	PUNCT
inlawrev-2375	563	27	did	do	AUX
inlawrev-2375	563	28	not	not	PART
inlawrev-2375	563	29	represent	represent	VERB
inlawrev-2375	563	30	a	a	DET
inlawrev-2375	563	31	part	part	NOUN
inlawrev-2375	563	32	of	of	ADP
inlawrev-2375	563	33	the	the	DET
inlawrev-2375	563	34	sales	sale	NOUN
inlawrev-2375	563	35	price	price	NOUN
inlawrev-2375	563	36	"	"	PUNCT
inlawrev-2375	563	37	and	and	CCONJ
inlawrev-2375	563	38	were	be	AUX
inlawrev-2375	563	39	therefore	therefore	ADV
inlawrev-2375	563	40	ordinary	ordinary	ADJ
inlawrev-2375	563	41	income	income	NOUN
inlawrev-2375	563	42	.	.	PUNCT
inlawrev-2375	564	1	^^"^	^^"^	PROPN
inlawrev-2375	564	2	in	in	ADP
inlawrev-2375	564	3	a	a	DET
inlawrev-2375	564	4	related	related	ADJ
inlawrev-2375	564	5	case,^^^	case,^^^	NOUN
inlawrev-2375	564	6	the	the	DET
inlawrev-2375	564	7	ninth	ninth	ADJ
inlawrev-2375	564	8	circuit	circuit	NOUN
inlawrev-2375	564	9	agreed	agree	VERB
inlawrev-2375	564	10	with	with	ADP
inlawrev-2375	564	11	the	the	DET
inlawrev-2375	564	12	fifth	fifth	ADJ
inlawrev-2375	564	13	circuit	circuit	NOUN
inlawrev-2375	564	14	as	as	ADP
inlawrev-2375	564	15	to	to	ADP
inlawrev-2375	564	16	one	one	NUM
inlawrev-2375	564	17	form	form	NOUN
inlawrev-2375	564	18	of	of	ADP
inlawrev-2375	564	19	the	the	DET
inlawrev-2375	564	20	dairy	dairy	NOUN
inlawrev-2375	564	21	queen	queen	NOUN
inlawrev-2375	564	22	subfranchise	subfranchise	NOUN
inlawrev-2375	564	23	.	.	PUNCT
inlawrev-2375	565	1	regarding	regard	VERB
inlawrev-2375	565	2	a	a	DET
inlawrev-2375	565	3	second	second	ADJ
inlawrev-2375	565	4	form	form	NOUN
inlawrev-2375	565	5	which	which	PRON
inlawrev-2375	565	6	imposed	impose	VERB
inlawrev-2375	565	7	substantially	substantially	ADV
inlawrev-2375	565	8	greater	great	ADJ
inlawrev-2375	565	9	restrictions	restriction	NOUN
inlawrev-2375	565	10	on	on	ADP
inlawrev-2375	565	11	the	the	DET
inlawrev-2375	565	12	franchisees	franchisee	NOUN
inlawrev-2375	565	13	,	,	PUNCT
inlawrev-2375	565	14	the	the	DET
inlawrev-2375	565	15	ninth	ninth	ADJ
inlawrev-2375	565	16	circuit	circuit	NOUN
inlawrev-2375	565	17	found	find	VERB
inlawrev-2375	565	18	no	no	DET
inlawrev-2375	565	19	sale	sale	NOUN
inlawrev-2375	565	20	and	and	CCONJ
inlawrev-2375	565	21	held	hold	VERB
inlawrev-2375	565	22	all	all	DET
inlawrev-2375	565	23	payments	payment	NOUN
inlawrev-2375	565	24	to	to	PART
inlawrev-2375	565	25	be	be	AUX
inlawrev-2375	565	26	taxable	taxable	ADJ
inlawrev-2375	565	27	as	as	ADP
inlawrev-2375	565	28	ordinary	ordinary	ADJ
inlawrev-2375	565	29	income	income	NOUN
inlawrev-2375	565	30	.	.	PUNCT
inlawrev-2375	566	1	the	the	DET
inlawrev-2375	566	2	distinguishing	distinguish	VERB
inlawrev-2375	566	3	feature	feature	NOUN
inlawrev-2375	566	4	was	be	AUX
inlawrev-2375	566	5	that	that	SCONJ
inlawrev-2375	566	6	^^see	^^see	PRON
inlawrev-2375	566	7	notes	note	VERB
inlawrev-2375	566	8	82	82	NUM
inlawrev-2375	566	9	-	-	SYM
inlawrev-2375	566	10	87	87	NUM
inlawrev-2375	566	11	supra	supra	NOUN
inlawrev-2375	566	12	and	and	CCONJ
inlawrev-2375	566	13	accompanying	accompany	VERB
inlawrev-2375	566	14	text	text	NOUN
inlawrev-2375	566	15	;	;	PUNCT
inlawrev-2375	566	16	consolidated	consolidated	PROPN
inlawrev-2375	566	17	foods	foods	PROPN
inlawrev-2375	566	18	corp	corp	PROPN
inlawrev-2375	566	19	.	.	PROPN
inlawrev-2375	566	20	v.	v.	PROPN
inlawrev-2375	566	21	united	united	PROPN
inlawrev-2375	566	22	states	states	PROPN
inlawrev-2375	566	23	,	,	PUNCT
inlawrev-2375	566	24	569	569	NUM
inlawrev-2375	566	25	f.2d	f.2d	NOUN
inlawrev-2375	566	26	436	436	NUM
inlawrev-2375	566	27	(	(	PUNCT
inlawrev-2375	566	28	7th	7th	ADJ
inlawrev-2375	566	29	cir	cir	NOUN
inlawrev-2375	566	30	.	.	PROPN
inlawrev-2375	566	31	1978	1978	NUM
inlawrev-2375	566	32	)	)	PUNCT
inlawrev-2375	566	33	.	.	PUNCT
inlawrev-2375	567	1	''	''	PUNCT
inlawrev-2375	567	2	'	'	PUNCT
inlawrev-2375	567	3	•dairy	•dairy	NUM
inlawrev-2375	567	4	queen	queen	NOUN
inlawrev-2375	567	5	v.	v.	ADP
inlawrev-2375	567	6	commissioner	commissioner	PROPN
inlawrev-2375	567	7	,	,	PUNCT
inlawrev-2375	567	8	250	250	NUM
inlawrev-2375	567	9	f.2d	f.2d	SYM
inlawrev-2375	567	10	5031	5031	NUM
inlawrev-2375	567	11	(	(	PUNCT
inlawrev-2375	567	12	10th	10th	ADJ
inlawrev-2375	567	13	cir	cir	NOUN
inlawrev-2375	567	14	.	.	PUNCT
inlawrev-2375	567	15	1957	1957	NUM
inlawrev-2375	567	16	)	)	PUNCT
inlawrev-2375	567	17	.	.	PUNCT
inlawrev-2375	568	1	•'^305	•'^305	PROPN
inlawrev-2375	568	2	f.2d	f.2d	PUNCT
inlawrev-2375	568	3	800	800	NUM
inlawrev-2375	568	4	(	(	PUNCT
inlawrev-2375	568	5	5th	5th	ADJ
inlawrev-2375	568	6	cir	cir	NOUN
inlawrev-2375	568	7	.	.	PUNCT
inlawrev-2375	568	8	1962	1962	NUM
inlawrev-2375	568	9	)	)	PUNCT
inlawrev-2375	568	10	.	.	PUNCT
inlawrev-2375	568	11	''	''	PUNCT
inlawrev-2375	569	1	'	'	PUNCT
inlawrev-2375	569	2	^moberg	^moberg	PUNCT
inlawrev-2375	570	1	v.	v.	PROPN
inlawrev-2375	570	2	commissioner	commissioner	NOUN
inlawrev-2375	570	3	,	,	PUNCT
inlawrev-2375	570	4	35	35	NUM
inlawrev-2375	570	5	t.c	t.c	PROPN
inlawrev-2375	570	6	.	.	PROPN
inlawrev-2375	571	1	773	773	NUM
inlawrev-2375	571	2	(	(	PUNCT
inlawrev-2375	571	3	1961	1961	NUM
inlawrev-2375	571	4	)	)	PUNCT
inlawrev-2375	571	5	.	.	PUNCT
inlawrev-2375	572	1	'	'	PUNCT
inlawrev-2375	572	2	"	"	PUNCT
inlawrev-2375	572	3	/d	/d	PUNCT
inlawrev-2375	572	4	.	.	PUNCT
inlawrev-2375	573	1	at	at	ADP
inlawrev-2375	573	2	784	784	NUM
inlawrev-2375	573	3	.	.	PUNCT
inlawrev-2375	573	4	'	'	PUNCT
inlawrev-2375	573	5	^^305	^^305	NUM
inlawrev-2375	573	6	f.2d	f.2d	PUNCT
inlawrev-2375	573	7	at	at	ADP
inlawrev-2375	573	8	806	806	NUM
inlawrev-2375	573	9	.	.	PUNCT
inlawrev-2375	574	1	"	"	PUNCT
inlawrev-2375	574	2	yd	yd	NOUN
inlawrev-2375	574	3	.	.	PUNCT
inlawrev-2375	575	1	at	at	ADP
inlawrev-2375	575	2	784	784	NUM
inlawrev-2375	575	3	.	.	PUNCT
inlawrev-2375	575	4	'	'	PUNCT
inlawrev-2375	575	5	"	"	PUNCT
inlawrev-2375	575	6	moberg	moberg	PROPN
inlawrev-2375	575	7	v.	v.	PROPN
inlawrev-2375	575	8	commissioner	commissioner	PROPN
inlawrev-2375	575	9	,	,	PUNCT
inlawrev-2375	575	10	32	32	NUM
inlawrev-2375	575	11	t.c.m	t.c.m	NOUN
inlawrev-2375	575	12	.	.	PUNCT
inlawrev-2375	576	1	(	(	PUNCT
inlawrev-2375	576	2	p	p	NOUN
inlawrev-2375	576	3	-	-	PUNCT
inlawrev-2375	576	4	h	h	NOUN
inlawrev-2375	576	5	)	)	PUNCT
inlawrev-2375	576	6	1	1	NUM
inlawrev-2375	576	7	63,288	63,288	NUM
inlawrev-2375	576	8	,	,	PUNCT
inlawrev-2375	576	9	at	at	ADP
inlawrev-2375	576	10	1680	1680	NUM
inlawrev-2375	576	11	-	-	SYM
inlawrev-2375	576	12	63	63	NUM
inlawrev-2375	576	13	(	(	PUNCT
inlawrev-2375	576	14	1963	1963	NUM
inlawrev-2375	576	15	)	)	PUNCT
inlawrev-2375	576	16	.	.	PUNCT
inlawrev-2375	577	1	•''^moberg	•''^moberg	PROPN
inlawrev-2375	577	2	v.	v.	PROPN
inlawrev-2375	577	3	commissioner	commissioner	PROPN
inlawrev-2375	577	4	,	,	PUNCT
inlawrev-2375	577	5	310	310	NUM
inlawrev-2375	577	6	f.2d	f.2d	ADP
inlawrev-2375	577	7	782	782	NUM
inlawrev-2375	577	8	(	(	PUNCT
inlawrev-2375	577	9	5th	5th	ADJ
inlawrev-2375	577	10	cir	cir	NOUN
inlawrev-2375	577	11	.	.	PUNCT
inlawrev-2375	577	12	1962	1962	NUM
inlawrev-2375	577	13	)	)	PUNCT
inlawrev-2375	577	14	.	.	PUNCT
inlawrev-2375	578	1	1980	1980	NUM
inlawrev-2375	578	2	]	]	PUNCT
inlawrev-2375	578	3	capital	capital	NOUN
inlawrev-2375	578	4	gain	gain	VERB
inlawrev-2375	578	5	489	489	NUM
inlawrev-2375	578	6	those	those	DET
inlawrev-2375	578	7	franchises	franchise	NOUN
inlawrev-2375	578	8	which	which	PRON
inlawrev-2375	578	9	resulted	result	VERB
inlawrev-2375	578	10	in	in	ADP
inlawrev-2375	578	11	capital	capital	NOUN
inlawrev-2375	578	12	gain	gain	NOUN
inlawrev-2375	578	13	reserved	reserve	VERB
inlawrev-2375	578	14	to	to	ADP
inlawrev-2375	578	15	the	the	DET
inlawrev-2375	578	16	franchiser	franchiser	ADJ
inlawrev-2375	578	17	controls	control	NOUN
inlawrev-2375	578	18	which	which	PRON
inlawrev-2375	578	19	were	be	AUX
inlawrev-2375	578	20	designed	design	VERB
inlawrev-2375	578	21	primarily	primarily	ADV
inlawrev-2375	578	22	to	to	PART
inlawrev-2375	578	23	assure	assure	VERB
inlawrev-2375	578	24	that	that	SCONJ
inlawrev-2375	578	25	the	the	DET
inlawrev-2375	578	26	agreed	agree	VERB
inlawrev-2375	578	27	purchase	purchase	NOUN
inlawrev-2375	578	28	price	price	NOUN
inlawrev-2375	578	29	would	would	AUX
inlawrev-2375	578	30	be	be	AUX
inlawrev-2375	578	31	paid	pay	VERB
inlawrev-2375	578	32	.	.	PUNCT
inlawrev-2375	579	1	those	those	DET
inlawrev-2375	579	2	franchises	franchise	NOUN
inlawrev-2375	579	3	which	which	PRON
inlawrev-2375	579	4	resulted	result	VERB
inlawrev-2375	579	5	in	in	ADP
inlawrev-2375	579	6	ordinary	ordinary	ADJ
inlawrev-2375	579	7	income	income	NOUN
inlawrev-2375	579	8	reserved	reserve	VERB
inlawrev-2375	579	9	to	to	ADP
inlawrev-2375	579	10	the	the	DET
inlawrev-2375	579	11	franchiser	franchiser	NOUN
inlawrev-2375	579	12	more	more	ADV
inlawrev-2375	579	13	extensive	extensive	ADJ
inlawrev-2375	579	14	power	power	NOUN
inlawrev-2375	579	15	,	,	PUNCT
inlawrev-2375	579	16	including	include	VERB
inlawrev-2375	579	17	the	the	DET
inlawrev-2375	579	18	power	power	NOUN
inlawrev-2375	579	19	to	to	PART
inlawrev-2375	579	20	make	make	VERB
inlawrev-2375	579	21	policy	policy	NOUN
inlawrev-2375	579	22	determinations	determination	NOUN
inlawrev-2375	579	23	about	about	ADP
inlawrev-2375	579	24	how	how	SCONJ
inlawrev-2375	579	25	the	the	DET
inlawrev-2375	579	26	franchised	franchised	ADJ
inlawrev-2375	579	27	operation	operation	NOUN
inlawrev-2375	579	28	should	should	AUX
inlawrev-2375	579	29	be	be	AUX
inlawrev-2375	579	30	conducted	conduct	VERB
inlawrev-2375	579	31	.	.	PUNCT
inlawrev-2375	580	1	it	it	PRON
inlawrev-2375	580	2	is	be	AUX
inlawrev-2375	580	3	entirely	entirely	ADV
inlawrev-2375	580	4	appropriate	appropriate	ADJ
inlawrev-2375	580	5	to	to	PART
inlawrev-2375	580	6	allow	allow	VERB
inlawrev-2375	580	7	a	a	DET
inlawrev-2375	580	8	franchiser	franchiser	NOUN
inlawrev-2375	580	9	to	to	PART
inlawrev-2375	580	10	retain	retain	VERB
inlawrev-2375	580	11	powers	power	NOUN
inlawrev-2375	580	12	intended	intend	VERB
inlawrev-2375	580	13	to	to	PART
inlawrev-2375	580	14	protect	protect	VERB
inlawrev-2375	580	15	the	the	DET
inlawrev-2375	580	16	value	value	NOUN
inlawrev-2375	580	17	and	and	CCONJ
inlawrev-2375	580	18	reputation	reputation	NOUN
inlawrev-2375	580	19	of	of	ADP
inlawrev-2375	580	20	a	a	DET
inlawrev-2375	580	21	trademarked	trademark	VERB
inlawrev-2375	580	22	product	product	NOUN
inlawrev-2375	580	23	without	without	ADP
inlawrev-2375	580	24	disqualifying	disqualify	VERB
inlawrev-2375	580	25	the	the	DET
inlawrev-2375	580	26	franchise	franchise	NOUN
inlawrev-2375	580	27	for	for	ADP
inlawrev-2375	580	28	capital	capital	NOUN
inlawrev-2375	580	29	treatment	treatment	NOUN
inlawrev-2375	580	30	.	.	PUNCT
inlawrev-2375	581	1	in	in	ADP
inlawrev-2375	581	2	that	that	DET
inlawrev-2375	581	3	respect	respect	NOUN
inlawrev-2375	581	4	,	,	PUNCT
inlawrev-2375	581	5	franchises	franchise	NOUN
inlawrev-2375	581	6	are	be	AUX
inlawrev-2375	581	7	different	different	ADJ
inlawrev-2375	581	8	from	from	ADP
inlawrev-2375	581	9	mineral	mineral	NOUN
inlawrev-2375	581	10	rights	right	NOUN
inlawrev-2375	581	11	and	and	CCONJ
inlawrev-2375	581	12	call	call	VERB
inlawrev-2375	581	13	for	for	ADP
inlawrev-2375	581	14	different	different	ADJ
inlawrev-2375	581	15	rules	rule	NOUN
inlawrev-2375	581	16	of	of	ADP
inlawrev-2375	581	17	taxation	taxation	NOUN
inlawrev-2375	581	18	.	.	PUNCT
inlawrev-2375	582	1	no	no	DET
inlawrev-2375	582	2	apparent	apparent	ADJ
inlawrev-2375	582	3	justification	justification	NOUN
inlawrev-2375	582	4	exists	exist	VERB
inlawrev-2375	582	5	,	,	PUNCT
inlawrev-2375	582	6	however	however	ADV
inlawrev-2375	582	7	,	,	PUNCT
inlawrev-2375	582	8	for	for	ADP
inlawrev-2375	582	9	the	the	DET
inlawrev-2375	582	10	difference	difference	NOUN
inlawrev-2375	582	11	in	in	ADP
inlawrev-2375	582	12	the	the	DET
inlawrev-2375	582	13	treatment	treatment	NOUN
inlawrev-2375	582	14	of	of	ADP
inlawrev-2375	582	15	royalty	royalty	NOUN
inlawrev-2375	582	16	rights	right	NOUN
inlawrev-2375	582	17	.	.	PUNCT
inlawrev-2375	583	1	if	if	SCONJ
inlawrev-2375	583	2	,	,	PUNCT
inlawrev-2375	583	3	as	as	SCONJ
inlawrev-2375	583	4	supreme	supreme	PROPN
inlawrev-2375	583	5	court	court	NOUN
inlawrev-2375	583	6	decisions	decision	NOUN
inlawrev-2375	583	7	have	have	AUX
inlawrev-2375	583	8	made	make	VERB
inlawrev-2375	583	9	clear	clear	ADJ
inlawrev-2375	583	10	,	,	PUNCT
inlawrev-2375	583	11	retention	retention	NOUN
inlawrev-2375	583	12	of	of	ADP
inlawrev-2375	583	13	a	a	DET
inlawrev-2375	583	14	right	right	NOUN
inlawrev-2375	583	15	to	to	ADP
inlawrev-2375	583	16	royalties	royalty	NOUN
inlawrev-2375	583	17	based	base	VERB
inlawrev-2375	583	18	on	on	ADP
inlawrev-2375	583	19	production	production	NOUN
inlawrev-2375	583	20	is	be	AUX
inlawrev-2375	583	21	incompatible	incompatible	ADJ
inlawrev-2375	583	22	with	with	ADP
inlawrev-2375	583	23	a	a	DET
inlawrev-2375	583	24	transfer	transfer	NOUN
inlawrev-2375	583	25	of	of	ADP
inlawrev-2375	583	26	all	all	DET
inlawrev-2375	583	27	the	the	DET
inlawrev-2375	583	28	risks	risk	NOUN
inlawrev-2375	583	29	and	and	CCONJ
inlawrev-2375	583	30	benefits	benefit	NOUN
inlawrev-2375	583	31	of	of	ADP
inlawrev-2375	583	32	ownership	ownership	NOUN
inlawrev-2375	583	33	and	and	CCONJ
inlawrev-2375	583	34	thus	thus	ADV
inlawrev-2375	583	35	precludes	preclude	VERB
inlawrev-2375	583	36	a	a	DET
inlawrev-2375	583	37	sale	sale	NOUN
inlawrev-2375	583	38	when	when	SCONJ
inlawrev-2375	583	39	transfer	transfer	NOUN
inlawrev-2375	583	40	of	of	ADP
inlawrev-2375	583	41	a	a	DET
inlawrev-2375	583	42	mineral	mineral	NOUN
inlawrev-2375	583	43	interest	interest	NOUN
inlawrev-2375	583	44	is	be	AUX
inlawrev-2375	583	45	concerned	concern	VERB
inlawrev-2375	583	46	,	,	PUNCT
inlawrev-2375	583	47	^^	^^	PUNCT
inlawrev-2375	583	48	®	®	NOUN
inlawrev-2375	583	49	the	the	DET
inlawrev-2375	583	50	same	same	ADJ
inlawrev-2375	583	51	result	result	NOUN
inlawrev-2375	583	52	should	should	AUX
inlawrev-2375	583	53	obtain	obtain	VERB
inlawrev-2375	583	54	where	where	SCONJ
inlawrev-2375	583	55	a	a	DET
inlawrev-2375	583	56	royalty	royalty	NOUN
inlawrev-2375	583	57	right	right	NOUN
inlawrev-2375	583	58	is	be	AUX
inlawrev-2375	583	59	retained	retain	VERB
inlawrev-2375	583	60	in	in	ADP
inlawrev-2375	583	61	connection	connection	NOUN
inlawrev-2375	583	62	with	with	ADP
inlawrev-2375	583	63	granting	grant	VERB
inlawrev-2375	583	64	a	a	DET
inlawrev-2375	583	65	franchise	franchise	NOUN
inlawrev-2375	583	66	.	.	PUNCT
inlawrev-2375	584	1	this	this	DET
inlawrev-2375	584	2	view	view	NOUN
inlawrev-2375	584	3	draws	draw	VERB
inlawrev-2375	584	4	some	some	DET
inlawrev-2375	584	5	support	support	NOUN
inlawrev-2375	584	6	from	from	ADP
inlawrev-2375	584	7	section	section	NOUN
inlawrev-2375	584	8	1253	1253	NUM
inlawrev-2375	584	9	,	,	PUNCT
inlawrev-2375	584	10	adopted	adopt	VERB
inlawrev-2375	584	11	by	by	ADP
inlawrev-2375	584	12	congress	congress	PROPN
inlawrev-2375	584	13	in	in	ADP
inlawrev-2375	584	14	1969	1969	NUM
inlawrev-2375	584	15	in	in	ADP
inlawrev-2375	584	16	an	an	DET
inlawrev-2375	584	17	attempt	attempt	NOUN
inlawrev-2375	584	18	to	to	PART
inlawrev-2375	584	19	clarify	clarify	VERB
inlawrev-2375	584	20	taxation	taxation	NOUN
inlawrev-2375	584	21	of	of	ADP
inlawrev-2375	584	22	franchise	franchise	NOUN
inlawrev-2375	584	23	transfers	transfer	NOUN
inlawrev-2375	584	24	.	.	PUNCT
inlawrev-2375	585	1	^^	^^	PUNCT
inlawrev-2375	585	2	°	°	NOUN
inlawrev-2375	585	3	under	under	ADP
inlawrev-2375	585	4	this	this	DET
inlawrev-2375	585	5	provision	provision	NOUN
inlawrev-2375	585	6	,	,	PUNCT
inlawrev-2375	585	7	a	a	DET
inlawrev-2375	585	8	transfer	transfer	NOUN
inlawrev-2375	585	9	of	of	ADP
inlawrev-2375	585	10	a	a	DET
inlawrev-2375	585	11	franchise	franchise	NOUN
inlawrev-2375	585	12	will	will	AUX
inlawrev-2375	585	13	not	not	PART
inlawrev-2375	585	14	be	be	AUX
inlawrev-2375	585	15	treated	treat	VERB
inlawrev-2375	585	16	as	as	ADP
inlawrev-2375	585	17	the	the	DET
inlawrev-2375	585	18	sale	sale	NOUN
inlawrev-2375	585	19	of	of	ADP
inlawrev-2375	585	20	a	a	DET
inlawrev-2375	585	21	capital	capital	NOUN
inlawrev-2375	585	22	asset	asset	NOUN
inlawrev-2375	585	23	if	if	SCONJ
inlawrev-2375	585	24	the	the	DET
inlawrev-2375	585	25	transferor	transferor	NOUN
inlawrev-2375	585	26	retains	retain	VERB
inlawrev-2375	585	27	any	any	DET
inlawrev-2375	585	28	significant	significant	ADJ
inlawrev-2375	585	29	power	power	NOUN
inlawrev-2375	585	30	,	,	PUNCT
inlawrev-2375	585	31	right	right	ADJ
inlawrev-2375	585	32	,	,	PUNCT
inlawrev-2375	585	33	or	or	CCONJ
inlawrev-2375	585	34	continuing	continue	VERB
inlawrev-2375	585	35	interest	interest	NOUN
inlawrev-2375	585	36	in	in	ADP
inlawrev-2375	585	37	the	the	DET
inlawrev-2375	585	38	subject	subject	ADJ
inlawrev-2375	585	39	matter	matter	NOUN
inlawrev-2375	585	40	of	of	ADP
inlawrev-2375	585	41	the	the	DET
inlawrev-2375	585	42	franchise	franchise	NOUN
inlawrev-2375	585	43	.	.	PUNCT
inlawrev-2375	586	1	the	the	DET
inlawrev-2375	586	2	statute	statute	NOUN
inlawrev-2375	586	3	specifies	specify	VERB
inlawrev-2375	586	4	that	that	SCONJ
inlawrev-2375	586	5	a	a	DET
inlawrev-2375	586	6	continuing	continue	VERB
inlawrev-2375	586	7	interest	interest	NOUN
inlawrev-2375	586	8	includes	include	VERB
inlawrev-2375	586	9	a	a	DET
inlawrev-2375	586	10	right	right	NOUN
inlawrev-2375	586	11	to	to	ADP
inlawrev-2375	586	12	payments	payment	NOUN
inlawrev-2375	586	13	contingent	contingent	NOUN
inlawrev-2375	586	14	on	on	ADP
inlawrev-2375	586	15	productivity	productivity	NOUN
inlawrev-2375	586	16	if	if	SCONJ
inlawrev-2375	586	17	such	such	ADJ
inlawrev-2375	586	18	payments	payment	NOUN
inlawrev-2375	586	19	constitute	constitute	VERB
inlawrev-2375	586	20	a	a	DET
inlawrev-2375	586	21	substantial	substantial	ADJ
inlawrev-2375	586	22	element	element	NOUN
inlawrev-2375	586	23	under	under	ADP
inlawrev-2375	586	24	the	the	DET
inlawrev-2375	586	25	transfer	transfer	NOUN
inlawrev-2375	586	26	agreement	agreement	NOUN
inlawrev-2375	586	27	,	,	PUNCT
inlawrev-2375	586	28	thereby	thereby	ADV
inlawrev-2375	586	29	contemplating	contemplate	VERB
inlawrev-2375	586	30	an	an	DET
inlawrev-2375	586	31	analysis	analysis	NOUN
inlawrev-2375	586	32	identical	identical	ADJ
inlawrev-2375	586	33	to	to	ADP
inlawrev-2375	586	34	that	that	PRON
inlawrev-2375	586	35	developed	develop	VERB
inlawrev-2375	586	36	by	by	ADP
inlawrev-2375	586	37	the	the	DET
inlawrev-2375	586	38	courts	court	NOUN
inlawrev-2375	586	39	in	in	ADP
inlawrev-2375	586	40	the	the	DET
inlawrev-2375	586	41	oil	oil	NOUN
inlawrev-2375	586	42	,	,	PUNCT
inlawrev-2375	586	43	gas	gas	NOUN
inlawrev-2375	586	44	,	,	PUNCT
inlawrev-2375	586	45	and	and	CCONJ
inlawrev-2375	586	46	mineral	mineral	NOUN
inlawrev-2375	586	47	cases	case	NOUN
inlawrev-2375	586	48	.	.	PUNCT
inlawrev-2375	587	1	those	those	DET
inlawrev-2375	587	2	cases	case	NOUN
inlawrev-2375	587	3	,	,	PUNCT
inlawrev-2375	587	4	however	however	ADV
inlawrev-2375	587	5	,	,	PUNCT
inlawrev-2375	587	6	have	have	AUX
inlawrev-2375	587	7	denied	deny	VERB
inlawrev-2375	587	8	capital	capital	NOUN
inlawrev-2375	587	9	gain	gain	NOUN
inlawrev-2375	587	10	treatment	treatment	NOUN
inlawrev-2375	587	11	without	without	ADP
inlawrev-2375	587	12	regard	regard	NOUN
inlawrev-2375	587	13	to	to	ADP
inlawrev-2375	587	14	whether	whether	SCONJ
inlawrev-2375	587	15	retained	retain	VERB
inlawrev-2375	587	16	royalty	royalty	NOUN
inlawrev-2375	587	17	rights	right	NOUN
inlawrev-2375	587	18	were	be	AUX
inlawrev-2375	587	19	substantial	substantial	ADJ
inlawrev-2375	587	20	or	or	CCONJ
inlawrev-2375	587	21	insubstantial	insubstantial	ADJ
inlawrev-2375	587	22	.	.	PUNCT
inlawrev-2375	588	1	'^^	'^^	PROPN
inlawrev-2375	588	2	the	the	DET
inlawrev-2375	588	3	question	question	NOUN
inlawrev-2375	588	4	which	which	PRON
inlawrev-2375	588	5	arises	arise	VERB
inlawrev-2375	588	6	is	be	AUX
inlawrev-2375	588	7	whether	whether	SCONJ
inlawrev-2375	588	8	a	a	DET
inlawrev-2375	588	9	sound	sound	ADJ
inlawrev-2375	588	10	basis	basis	NOUN
inlawrev-2375	588	11	exists	exist	VERB
inlawrev-2375	588	12	for	for	ADP
inlawrev-2375	588	13	denying	deny	VERB
inlawrev-2375	588	14	capital	capital	NOUN
inlawrev-2375	588	15	gain	gain	NOUN
inlawrev-2375	588	16	treatment	treatment	NOUN
inlawrev-2375	588	17	to	to	ADP
inlawrev-2375	588	18	oil	oil	NOUN
inlawrev-2375	588	19	,	,	PUNCT
inlawrev-2375	588	20	gas	gas	NOUN
inlawrev-2375	588	21	,	,	PUNCT
inlawrev-2375	588	22	or	or	CCONJ
inlawrev-2375	588	23	mineral	mineral	NOUN
inlawrev-2375	588	24	transactions	transaction	NOUN
inlawrev-2375	588	25	when	when	SCONJ
inlawrev-2375	588	26	royalty	royalty	NOUN
inlawrev-2375	588	27	rights	right	NOUN
inlawrev-2375	588	28	are	be	AUX
inlawrev-2375	588	29	retained	retain	VERB
inlawrev-2375	588	30	but	but	CCONJ
inlawrev-2375	588	31	denying	deny	VERB
inlawrev-2375	588	32	it	it	PRON
inlawrev-2375	588	33	to	to	ADP
inlawrev-2375	588	34	franchise	franchise	NOUN
inlawrev-2375	588	35	transactions	transaction	NOUN
inlawrev-2375	588	36	only	only	ADV
inlawrev-2375	588	37	when	when	SCONJ
inlawrev-2375	588	38	substantial	substantial	ADJ
inlawrev-2375	588	39	royalty	royalty	NOUN
inlawrev-2375	588	40	rights	right	NOUN
inlawrev-2375	588	41	are	be	AUX
inlawrev-2375	588	42	retained	retain	VERB
inlawrev-2375	588	43	.	.	PUNCT
inlawrev-2375	589	1	some	some	DET
inlawrev-2375	589	2	justification	justification	NOUN
inlawrev-2375	589	3	for	for	ADP
inlawrev-2375	589	4	this	this	DET
inlawrev-2375	589	5	distinction	distinction	NOUN
inlawrev-2375	589	6	is	be	AUX
inlawrev-2375	589	7	found	find	VERB
inlawrev-2375	589	8	in	in	ADP
inlawrev-2375	589	9	section	section	NOUN
inlawrev-2375	589	10	1253(c	1253(c	NUM
inlawrev-2375	589	11	)	)	PUNCT
inlawrev-2375	589	12	,	,	PUNCT
inlawrev-2375	589	13	which	which	PRON
inlawrev-2375	589	14	provides	provide	VERB
inlawrev-2375	589	15	that	that	SCONJ
inlawrev-2375	589	16	contingent	contingent	ADJ
inlawrev-2375	589	17	payments	payment	NOUN
inlawrev-2375	589	18	are	be	AUX
inlawrev-2375	589	19	taxable	taxable	ADJ
inlawrev-2375	589	20	at	at	ADP
inlawrev-2375	589	21	ordinary	ordinary	ADJ
inlawrev-2375	589	22	rates	rate	NOUN
inlawrev-2375	589	23	even	even	ADV
inlawrev-2375	589	24	if	if	SCONJ
inlawrev-2375	589	25	the	the	DET
inlawrev-2375	589	26	transaction	transaction	NOUN
inlawrev-2375	589	27	qualifies	qualify	VERB
inlawrev-2375	589	28	as	as	ADP
inlawrev-2375	589	29	the	the	DET
inlawrev-2375	589	30	sale	sale	NOUN
inlawrev-2375	589	31	of	of	ADP
inlawrev-2375	589	32	a	a	DET
inlawrev-2375	589	33	capital	capital	NOUN
inlawrev-2375	589	34	asset	asset	NOUN
inlawrev-2375	589	35	.	.	PUNCT
inlawrev-2375	590	1	in	in	ADP
inlawrev-2375	590	2	other	other	ADJ
inlawrev-2375	590	3	words	word	NOUN
inlawrev-2375	590	4	,	,	PUNCT
inlawrev-2375	590	5	if	if	SCONJ
inlawrev-2375	590	6	the	the	DET
inlawrev-2375	590	7	transferor	transferor	NOUN
inlawrev-2375	590	8	of	of	ADP
inlawrev-2375	590	9	a	a	DET
inlawrev-2375	590	10	franchise	franchise	NOUN
inlawrev-2375	590	11	is	be	AUX
inlawrev-2375	590	12	to	to	PART
inlawrev-2375	590	13	receive	receive	VERB
inlawrev-2375	590	14	payments	payment	NOUN
inlawrev-2375	590	15	contingent	contingent	ADJ
inlawrev-2375	590	16	on	on	ADP
inlawrev-2375	590	17	productivity	productivity	NOUN
inlawrev-2375	590	18	which	which	PRON
inlawrev-2375	590	19	do	do	AUX
inlawrev-2375	590	20	not	not	PART
inlawrev-2375	590	21	constitute	constitute	VERB
inlawrev-2375	590	22	a	a	DET
inlawrev-2375	590	23	^^see	^^see	PRON
inlawrev-2375	590	24	notes	note	NOUN
inlawrev-2375	590	25	64	64	NUM
inlawrev-2375	590	26	-	-	SYM
inlawrev-2375	590	27	89	89	NUM
inlawrev-2375	590	28	supra	supra	NOUN
inlawrev-2375	590	29	and	and	CCONJ
inlawrev-2375	590	30	accompanying	accompany	VERB
inlawrev-2375	590	31	text	text	NOUN
inlawrev-2375	590	32	.	.	PUNCT
inlawrev-2375	591	1	•'"tax	•'"tax	PROPN
inlawrev-2375	591	2	reform	reform	PROPN
inlawrev-2375	591	3	act	act	NOUN
inlawrev-2375	591	4	of	of	ADP
inlawrev-2375	591	5	1969	1969	NUM
inlawrev-2375	591	6	,	,	PUNCT
inlawrev-2375	591	7	pub	pub	NOUN
inlawrev-2375	591	8	.	.	PUNCT
inlawrev-2375	592	1	l.	l.	PROPN
inlawrev-2375	592	2	no	no	INTJ
inlawrev-2375	592	3	.	.	PROPN
inlawrev-2375	593	1	91	91	NUM
inlawrev-2375	593	2	-	-	SYM
inlawrev-2375	593	3	172	172	NUM
inlawrev-2375	593	4	,	,	PUNCT
inlawrev-2375	593	5	§	§	PROPN
inlawrev-2375	593	6	516(c)(1	516(c)(1	PROPN
inlawrev-2375	593	7	)	)	PUNCT
inlawrev-2375	593	8	,	,	PUNCT
inlawrev-2375	593	9	83	83	NUM
inlawrev-2375	593	10	stat	stat	NOUN
inlawrev-2375	593	11	.	.	PUNCT
inlawrev-2375	594	1	487	487	NUM
inlawrev-2375	594	2	.	.	PUNCT
inlawrev-2375	594	3	''	''	PUNCT
inlawrev-2375	594	4	'	'	PUNCT
inlawrev-2375	594	5	at	at	ADV
inlawrev-2375	594	6	least	least	ADV
inlawrev-2375	594	7	one	one	NUM
inlawrev-2375	594	8	court	court	NOUN
inlawrev-2375	594	9	has	have	AUX
inlawrev-2375	594	10	suggested	suggest	VERB
inlawrev-2375	594	11	that	that	SCONJ
inlawrev-2375	594	12	a	a	DET
inlawrev-2375	594	13	retained	retain	VERB
inlawrev-2375	594	14	interest	interest	NOUN
inlawrev-2375	594	15	of	of	ADP
inlawrev-2375	594	16	insignificant	insignificant	ADJ
inlawrev-2375	594	17	value	value	NOUN
inlawrev-2375	594	18	ought	ought	AUX
inlawrev-2375	594	19	not	not	PART
inlawrev-2375	594	20	characterize	characterize	VERB
inlawrev-2375	594	21	the	the	DET
inlawrev-2375	594	22	entire	entire	ADJ
inlawrev-2375	594	23	transaction	transaction	NOUN
inlawrev-2375	594	24	.	.	PUNCT
inlawrev-2375	595	1	wood	wood	NOUN
inlawrev-2375	595	2	v.	v.	ADP
inlawrev-2375	595	3	united	united	PROPN
inlawrev-2375	595	4	states	states	PROPN
inlawrev-2375	595	5	,	,	PUNCT
inlawrev-2375	595	6	377	377	NUM
inlawrev-2375	595	7	f.2d	f.2d	SYM
inlawrev-2375	595	8	300	300	NUM
inlawrev-2375	595	9	(	(	PUNCT
inlawrev-2375	595	10	5th	5th	ADJ
inlawrev-2375	595	11	cir	cir	NOUN
inlawrev-2375	595	12	.	.	PROPN
inlawrev-2375	595	13	1967	1967	NUM
inlawrev-2375	595	14	)	)	PUNCT
inlawrev-2375	595	15	.	.	PUNCT
inlawrev-2375	596	1	490	490	NUM
inlawrev-2375	596	2	indiana	indiana	PROPN
inlawrev-2375	596	3	law	law	PROPN
inlawrev-2375	596	4	review	review	NOUN
inlawrev-2375	596	5	[	[	X
inlawrev-2375	596	6	vol	vol	NOUN
inlawrev-2375	596	7	.	.	PUNCT
inlawrev-2375	596	8	13:463	13:463	NUM
inlawrev-2375	596	9	substantial	substantial	ADJ
inlawrev-2375	596	10	element	element	NOUN
inlawrev-2375	596	11	under	under	ADP
inlawrev-2375	596	12	the	the	DET
inlawrev-2375	596	13	transfer	transfer	NOUN
inlawrev-2375	596	14	agreement	agreement	NOUN
inlawrev-2375	596	15	,	,	PUNCT
inlawrev-2375	596	16	the	the	DET
inlawrev-2375	596	17	transfer	transfer	NOUN
inlawrev-2375	596	18	may	may	AUX
inlawrev-2375	596	19	be	be	AUX
inlawrev-2375	596	20	treated	treat	VERB
inlawrev-2375	596	21	as	as	ADP
inlawrev-2375	596	22	a	a	DET
inlawrev-2375	596	23	sale	sale	NOUN
inlawrev-2375	596	24	,	,	PUNCT
inlawrev-2375	596	25	but	but	CCONJ
inlawrev-2375	596	26	the	the	DET
inlawrev-2375	596	27	contingent	contingent	NOUN
inlawrev-2375	596	28	payments	payment	NOUN
inlawrev-2375	596	29	are	be	AUX
inlawrev-2375	596	30	nevertheless	nevertheless	ADV
inlawrev-2375	596	31	taxed	tax	VERB
inlawrev-2375	596	32	at	at	ADP
inlawrev-2375	596	33	ordinary	ordinary	ADJ
inlawrev-2375	596	34	rates	rate	NOUN
inlawrev-2375	596	35	.	.	PUNCT
inlawrev-2375	597	1	thus	thus	ADV
inlawrev-2375	597	2	,	,	PUNCT
inlawrev-2375	597	3	section	section	NOUN
inlawrev-2375	597	4	1253	1253	NUM
inlawrev-2375	597	5	adopts	adopt	VERB
inlawrev-2375	597	6	a	a	DET
inlawrev-2375	597	7	bifurcated	bifurcated	ADJ
inlawrev-2375	597	8	approach	approach	NOUN
inlawrev-2375	597	9	which	which	PRON
inlawrev-2375	597	10	may	may	AUX
inlawrev-2375	597	11	result	result	VERB
inlawrev-2375	597	12	in	in	ADP
inlawrev-2375	597	13	part	part	NOUN
inlawrev-2375	597	14	capital	capital	NOUN
inlawrev-2375	597	15	gain	gain	NOUN
inlawrev-2375	597	16	and	and	CCONJ
inlawrev-2375	597	17	part	part	NOUN
inlawrev-2375	597	18	ordinary	ordinary	ADJ
inlawrev-2375	597	19	income	income	NOUN
inlawrev-2375	597	20	treatment	treatment	NOUN
inlawrev-2375	597	21	.	.	PUNCT
inlawrev-2375	598	1	although	although	SCONJ
inlawrev-2375	598	2	the	the	DET
inlawrev-2375	598	3	statute	statute	NOUN
inlawrev-2375	598	4	provides	provide	VERB
inlawrev-2375	598	5	a	a	DET
inlawrev-2375	598	6	more	more	ADV
inlawrev-2375	598	7	lenient	lenient	ADJ
inlawrev-2375	598	8	standard	standard	NOUN
inlawrev-2375	598	9	than	than	ADP
inlawrev-2375	598	10	the	the	DET
inlawrev-2375	598	11	oil	oil	NOUN
inlawrev-2375	598	12	,	,	PUNCT
inlawrev-2375	598	13	gas	gas	NOUN
inlawrev-2375	598	14	,	,	PUNCT
inlawrev-2375	598	15	and	and	CCONJ
inlawrev-2375	598	16	mineral	mineral	NOUN
inlawrev-2375	598	17	cases	case	NOUN
inlawrev-2375	598	18	in	in	ADP
inlawrev-2375	598	19	determining	determine	VERB
inlawrev-2375	598	20	whether	whether	SCONJ
inlawrev-2375	598	21	a	a	DET
inlawrev-2375	598	22	sale	sale	NOUN
inlawrev-2375	598	23	of	of	ADP
inlawrev-2375	598	24	property	property	NOUN
inlawrev-2375	598	25	has	have	AUX
inlawrev-2375	598	26	occurred	occur	VERB
inlawrev-2375	598	27	,	,	PUNCT
inlawrev-2375	598	28	the	the	DET
inlawrev-2375	598	29	tax	tax	NOUN
inlawrev-2375	598	30	effect	effect	NOUN
inlawrev-2375	598	31	of	of	ADP
inlawrev-2375	598	32	finding	find	VERB
inlawrev-2375	598	33	a	a	DET
inlawrev-2375	598	34	sale	sale	NOUN
inlawrev-2375	598	35	under	under	ADP
inlawrev-2375	598	36	the	the	DET
inlawrev-2375	598	37	statute	statute	NOUN
inlawrev-2375	598	38	is	be	AUX
inlawrev-2375	598	39	less	less	ADV
inlawrev-2375	598	40	significant	significant	ADJ
inlawrev-2375	598	41	.	.	PUNCT
inlawrev-2375	599	1	the	the	DET
inlawrev-2375	599	2	bifurcated	bifurcated	ADJ
inlawrev-2375	599	3	approach	approach	NOUN
inlawrev-2375	599	4	reduces	reduce	VERB
inlawrev-2375	599	5	the	the	DET
inlawrev-2375	599	6	pressure	pressure	NOUN
inlawrev-2375	599	7	on	on	ADP
inlawrev-2375	599	8	the	the	DET
inlawrev-2375	599	9	sale	sale	NOUN
inlawrev-2375	599	10	versus	versus	ADP
inlawrev-2375	599	11	license	license	NOUN
inlawrev-2375	599	12	issue	issue	NOUN
inlawrev-2375	599	13	.	.	PUNCT
inlawrev-2375	600	1	even	even	ADV
inlawrev-2375	600	2	if	if	SCONJ
inlawrev-2375	600	3	a	a	DET
inlawrev-2375	600	4	sale	sale	NOUN
inlawrev-2375	600	5	has	have	AUX
inlawrev-2375	600	6	occurred	occur	VERB
inlawrev-2375	600	7	,	,	PUNCT
inlawrev-2375	600	8	royalty	royalty	NOUN
inlawrev-2375	600	9	income	income	NOUN
inlawrev-2375	600	10	is	be	AUX
inlawrev-2375	600	11	taxed	tax	VERB
inlawrev-2375	600	12	at	at	ADP
inlawrev-2375	600	13	ordinary	ordinary	ADJ
inlawrev-2375	600	14	rates	rate	NOUN
inlawrev-2375	600	15	.	.	PUNCT
inlawrev-2375	601	1	a	a	DET
inlawrev-2375	601	2	similar	similar	ADJ
inlawrev-2375	601	3	statutory	statutory	ADJ
inlawrev-2375	601	4	rule	rule	NOUN
inlawrev-2375	601	5	would	would	AUX
inlawrev-2375	601	6	be	be	AUX
inlawrev-2375	601	7	as	as	ADV
inlawrev-2375	601	8	desirable	desirable	ADJ
inlawrev-2375	601	9	in	in	ADP
inlawrev-2375	601	10	the	the	DET
inlawrev-2375	601	11	oil	oil	NOUN
inlawrev-2375	601	12	,	,	PUNCT
inlawrev-2375	601	13	gas	gas	NOUN
inlawrev-2375	601	14	,	,	PUNCT
inlawrev-2375	601	15	and	and	CCONJ
inlawrev-2375	601	16	mineral	mineral	NOUN
inlawrev-2375	601	17	area	area	NOUN
inlawrev-2375	601	18	as	as	SCONJ
inlawrev-2375	601	19	it	it	PRON
inlawrev-2375	601	20	is	be	AUX
inlawrev-2375	601	21	in	in	ADP
inlawrev-2375	601	22	the	the	DET
inlawrev-2375	601	23	franchise	franchise	NOUN
inlawrev-2375	601	24	area	area	NOUN
inlawrev-2375	601	25	.	.	PUNCT
inlawrev-2375	602	1	it	it	PRON
inlawrev-2375	602	2	would	would	AUX
inlawrev-2375	602	3	prevent	prevent	VERB
inlawrev-2375	602	4	the	the	DET
inlawrev-2375	602	5	characterization	characterization	NOUN
inlawrev-2375	602	6	of	of	ADP
inlawrev-2375	602	7	an	an	DET
inlawrev-2375	602	8	entire	entire	ADJ
inlawrev-2375	602	9	transaction	transaction	NOUN
inlawrev-2375	602	10	by	by	ADP
inlawrev-2375	602	11	a	a	DET
inlawrev-2375	602	12	retained	retain	VERB
inlawrev-2375	602	13	royalty	royalty	NOUN
inlawrev-2375	602	14	which	which	PRON
inlawrev-2375	602	15	may	may	AUX
inlawrev-2375	602	16	be	be	AUX
inlawrev-2375	602	17	an	an	DET
inlawrev-2375	602	18	insubstantial	insubstantial	ADJ
inlawrev-2375	602	19	part	part	NOUN
inlawrev-2375	602	20	of	of	ADP
inlawrev-2375	602	21	the	the	DET
inlawrev-2375	602	22	total	total	ADJ
inlawrev-2375	602	23	consideration	consideration	NOUN
inlawrev-2375	602	24	received	receive	VERB
inlawrev-2375	602	25	.	.	PUNCT
inlawrev-2375	603	1	b.	b.	PROPN
inlawrev-2375	604	1	the	the	DET
inlawrev-2375	604	2	assignment	assignment	NOUN
inlawrev-2375	604	3	of	of	ADP
inlawrev-2375	604	4	income	income	NOUN
inlawrev-2375	604	5	doctrine	doctrine	NOUN
inlawrev-2375	604	6	no	no	DET
inlawrev-2375	604	7	case	case	NOUN
inlawrev-2375	604	8	has	have	AUX
inlawrev-2375	604	9	been	be	AUX
inlawrev-2375	604	10	found	find	VERB
inlawrev-2375	604	11	concerning	concern	VERB
inlawrev-2375	604	12	the	the	DET
inlawrev-2375	604	13	tax	tax	NOUN
inlawrev-2375	604	14	consequences	consequence	NOUN
inlawrev-2375	604	15	of	of	ADP
inlawrev-2375	604	16	assigning	assign	VERB
inlawrev-2375	604	17	a	a	DET
inlawrev-2375	604	18	portion	portion	NOUN
inlawrev-2375	604	19	of	of	ADP
inlawrev-2375	604	20	a	a	DET
inlawrev-2375	604	21	franchise	franchise	NOUN
inlawrev-2375	604	22	by	by	ADP
inlawrev-2375	604	23	gift	gift	NOUN
inlawrev-2375	604	24	.	.	PUNCT
inlawrev-2375	605	1	presumably	presumably	ADV
inlawrev-2375	605	2	,	,	PUNCT
inlawrev-2375	605	3	a	a	DET
inlawrev-2375	605	4	vertical	vertical	ADJ
inlawrev-2375	605	5	slice	slice	NOUN
inlawrev-2375	605	6	of	of	ADP
inlawrev-2375	605	7	a	a	DET
inlawrev-2375	605	8	franchise	franchise	NOUN
inlawrev-2375	605	9	could	could	AUX
inlawrev-2375	605	10	be	be	AUX
inlawrev-2375	605	11	effectively	effectively	ADV
inlawrev-2375	605	12	transferred	transfer	VERB
inlawrev-2375	605	13	.	.	PUNCT
inlawrev-2375	606	1	thus	thus	ADV
inlawrev-2375	606	2	,	,	PUNCT
inlawrev-2375	606	3	if	if	SCONJ
inlawrev-2375	606	4	one	one	PRON
inlawrev-2375	606	5	holds	hold	VERB
inlawrev-2375	606	6	the	the	DET
inlawrev-2375	606	7	right	right	NOUN
inlawrev-2375	606	8	to	to	PART
inlawrev-2375	606	9	make	make	VERB
inlawrev-2375	606	10	and	and	CCONJ
inlawrev-2375	606	11	sell	sell	VERB
inlawrev-2375	606	12	dairy	dairy	NOUN
inlawrev-2375	606	13	queen	queen	NOUN
inlawrev-2375	606	14	products	product	NOUN
inlawrev-2375	606	15	in	in	ADP
inlawrev-2375	606	16	a	a	DET
inlawrev-2375	606	17	five	five	NUM
inlawrev-2375	606	18	-	-	PUNCT
inlawrev-2375	606	19	state	state	NOUN
inlawrev-2375	606	20	area	area	NOUN
inlawrev-2375	606	21	,	,	PUNCT
inlawrev-2375	606	22	an	an	DET
inlawrev-2375	606	23	unconditional	unconditional	ADJ
inlawrev-2375	606	24	assignment	assignment	NOUN
inlawrev-2375	606	25	of	of	ADP
inlawrev-2375	606	26	the	the	DET
inlawrev-2375	606	27	franchise	franchise	NOUN
inlawrev-2375	606	28	pertaining	pertain	VERB
inlawrev-2375	606	29	to	to	ADP
inlawrev-2375	606	30	one	one	NUM
inlawrev-2375	606	31	of	of	ADP
inlawrev-2375	606	32	the	the	DET
inlawrev-2375	606	33	states	state	NOUN
inlawrev-2375	606	34	should	should	AUX
inlawrev-2375	606	35	be	be	AUX
inlawrev-2375	606	36	recognized	recognize	VERB
inlawrev-2375	606	37	for	for	ADP
inlawrev-2375	606	38	tax	tax	NOUN
inlawrev-2375	606	39	purposes	purpose	NOUN
inlawrev-2375	606	40	.	.	PUNCT
inlawrev-2375	607	1	if	if	SCONJ
inlawrev-2375	607	2	the	the	DET
inlawrev-2375	607	3	donor	donor	NOUN
inlawrev-2375	607	4	retained	retain	VERB
inlawrev-2375	607	5	some	some	DET
inlawrev-2375	607	6	control	control	NOUN
inlawrev-2375	607	7	over	over	ADP
inlawrev-2375	607	8	use	use	NOUN
inlawrev-2375	607	9	of	of	ADP
inlawrev-2375	607	10	the	the	DET
inlawrev-2375	607	11	franchise	franchise	NOUN
inlawrev-2375	607	12	by	by	ADP
inlawrev-2375	607	13	the	the	DET
inlawrev-2375	607	14	donee	donee	NOUN
inlawrev-2375	607	15	or	or	CCONJ
inlawrev-2375	607	16	assigned	assign	VERB
inlawrev-2375	607	17	the	the	DET
inlawrev-2375	607	18	franchise	franchise	NOUN
inlawrev-2375	607	19	for	for	ADP
inlawrev-2375	607	20	a	a	DET
inlawrev-2375	607	21	limited	limited	ADJ
inlawrev-2375	607	22	period	period	NOUN
inlawrev-2375	607	23	of	of	ADP
inlawrev-2375	607	24	time	time	NOUN
inlawrev-2375	607	25	,	,	PUNCT
inlawrev-2375	607	26	the	the	DET
inlawrev-2375	607	27	issue	issue	NOUN
inlawrev-2375	607	28	would	would	AUX
inlawrev-2375	607	29	be	be	AUX
inlawrev-2375	607	30	whether	whether	SCONJ
inlawrev-2375	607	31	the	the	DET
inlawrev-2375	607	32	interest	interest	NOUN
inlawrev-2375	607	33	assigned	assign	VERB
inlawrev-2375	607	34	was	be	AUX
inlawrev-2375	607	35	a	a	DET
inlawrev-2375	607	36	mere	mere	ADJ
inlawrev-2375	607	37	right	right	NOUN
inlawrev-2375	607	38	to	to	ADP
inlawrev-2375	607	39	income	income	VERB
inlawrev-2375	607	40	.	.	PUNCT
inlawrev-2375	608	1	if	if	SCONJ
inlawrev-2375	608	2	the	the	DET
inlawrev-2375	608	3	interest	interest	NOUN
inlawrev-2375	608	4	transferred	transfer	VERB
inlawrev-2375	608	5	would	would	AUX
inlawrev-2375	608	6	have	have	VERB
inlawrev-2375	608	7	qualified	qualify	VERB
inlawrev-2375	608	8	for	for	ADP
inlawrev-2375	608	9	capital	capital	NOUN
inlawrev-2375	608	10	gain	gain	NOUN
inlawrev-2375	608	11	treatment	treatment	NOUN
inlawrev-2375	608	12	had	have	VERB
inlawrev-2375	608	13	a	a	DET
inlawrev-2375	608	14	transfer	transfer	NOUN
inlawrev-2375	608	15	in	in	ADP
inlawrev-2375	608	16	exchange	exchange	NOUN
inlawrev-2375	608	17	for	for	ADP
inlawrev-2375	608	18	a	a	DET
inlawrev-2375	608	19	lump	lump	NOUN
inlawrev-2375	608	20	sum	sum	NOUN
inlawrev-2375	608	21	payment	payment	NOUN
inlawrev-2375	608	22	of	of	ADP
inlawrev-2375	608	23	cash	cash	NOUN
inlawrev-2375	608	24	occurred	occur	VERB
inlawrev-2375	608	25	,	,	PUNCT
inlawrev-2375	608	26	the	the	DET
inlawrev-2375	608	27	interest	interest	NOUN
inlawrev-2375	608	28	should	should	AUX
inlawrev-2375	608	29	be	be	AUX
inlawrev-2375	608	30	regarded	regard	VERB
inlawrev-2375	608	31	as	as	ADP
inlawrev-2375	608	32	a	a	DET
inlawrev-2375	608	33	gift	gift	NOUN
inlawrev-2375	608	34	of	of	ADP
inlawrev-2375	608	35	incomeproducing	incomeproduce	VERB
inlawrev-2375	608	36	property	property	NOUN
inlawrev-2375	608	37	with	with	ADP
inlawrev-2375	608	38	income	income	NOUN
inlawrev-2375	608	39	subsequently	subsequently	ADV
inlawrev-2375	608	40	produced	produce	VERB
inlawrev-2375	608	41	taxed	tax	VERB
inlawrev-2375	608	42	to	to	ADP
inlawrev-2375	608	43	the	the	DET
inlawrev-2375	608	44	donee	donee	NOUN
inlawrev-2375	608	45	.	.	PUNCT
inlawrev-2375	609	1	on	on	ADP
inlawrev-2375	609	2	the	the	DET
inlawrev-2375	609	3	other	other	ADJ
inlawrev-2375	609	4	hand	hand	NOUN
inlawrev-2375	609	5	,	,	PUNCT
inlawrev-2375	609	6	if	if	SCONJ
inlawrev-2375	609	7	the	the	DET
inlawrev-2375	609	8	donor	donor	NOUN
inlawrev-2375	609	9	retained	retain	VERB
inlawrev-2375	609	10	control	control	NOUN
inlawrev-2375	609	11	over	over	ADP
inlawrev-2375	609	12	operation	operation	NOUN
inlawrev-2375	609	13	of	of	ADP
inlawrev-2375	609	14	the	the	DET
inlawrev-2375	609	15	franchised	franchised	ADJ
inlawrev-2375	609	16	business	business	NOUN
inlawrev-2375	609	17	,	,	PUNCT
inlawrev-2375	609	18	income	income	NOUN
inlawrev-2375	609	19	may	may	AUX
inlawrev-2375	609	20	well	well	ADV
inlawrev-2375	609	21	be	be	AUX
inlawrev-2375	609	22	attributable	attributable	ADJ
inlawrev-2375	609	23	to	to	ADP
inlawrev-2375	609	24	the	the	DET
inlawrev-2375	609	25	continuing	continue	VERB
inlawrev-2375	609	26	supervision	supervision	NOUN
inlawrev-2375	609	27	of	of	ADP
inlawrev-2375	609	28	the	the	DET
inlawrev-2375	609	29	donor	donor	NOUN
inlawrev-2375	609	30	and	and	CCONJ
inlawrev-2375	609	31	appropriately	appropriately	ADV
inlawrev-2375	609	32	taxed	tax	VERB
inlawrev-2375	609	33	to	to	ADP
inlawrev-2375	609	34	the	the	DET
inlawrev-2375	609	35	donor	donor	NOUN
inlawrev-2375	609	36	.	.	PUNCT
inlawrev-2375	610	1	vi	vi	X
inlawrev-2375	610	2	.	.	PROPN
inlawrev-2375	610	3	contracts	contracts	PROPN
inlawrev-2375	610	4	a.	a.	NOUN
inlawrev-2375	610	5	capital	capital	PROPN
inlawrev-2375	610	6	gain	gain	NOUN
inlawrev-2375	610	7	versus	versus	ADP
inlawrev-2375	610	8	ordinary	ordinary	ADJ
inlawrev-2375	610	9	income	income	NOUN
inlawrev-2375	610	10	1	1	NUM
inlawrev-2375	610	11	.	.	PUNCT
inlawrev-2375	610	12	service	service	NOUN
inlawrev-2375	610	13	contracts	contract	NOUN
inlawrev-2375	610	14	.	.	PUNCT
inlawrev-2375	611	1	—	—	PUNCT
inlawrev-2375	611	2	courts	court	NOUN
inlawrev-2375	611	3	have	have	AUX
inlawrev-2375	611	4	consistently	consistently	ADV
inlawrev-2375	611	5	denied	deny	VERB
inlawrev-2375	611	6	capital	capital	NOUN
inlawrev-2375	611	7	gain	gain	NOUN
inlawrev-2375	611	8	treatment	treatment	NOUN
inlawrev-2375	611	9	to	to	ADP
inlawrev-2375	611	10	income	income	NOUN
inlawrev-2375	611	11	arising	arise	VERB
inlawrev-2375	611	12	out	out	ADP
inlawrev-2375	611	13	of	of	ADP
inlawrev-2375	611	14	pure	pure	ADJ
inlawrev-2375	611	15	employment	employment	NOUN
inlawrev-2375	611	16	contracts	contract	NOUN
inlawrev-2375	611	17	.	.	PUNCT
inlawrev-2375	612	1	^^^	^^^	PUNCT
inlawrev-2375	612	2	as	as	SCONJ
inlawrev-2375	612	3	the	the	DET
inlawrev-2375	612	4	tax	tax	NOUN
inlawrev-2375	612	5	court	court	NOUN
inlawrev-2375	612	6	recently	recently	ADV
inlawrev-2375	612	7	stated	state	VERB
inlawrev-2375	612	8	:	:	PUNCT
inlawrev-2375	612	9	"	"	PUNCT
inlawrev-2375	612	10	it	it	PRON
inlawrev-2375	612	11	is	be	AUX
inlawrev-2375	612	12	a	a	DET
inlawrev-2375	612	13	well	well	ADV
inlawrev-2375	612	14	settled	settle	VERB
inlawrev-2375	612	15	principle	principle	NOUN
inlawrev-2375	612	16	of	of	ADP
inlawrev-2375	612	17	law	law	NOUN
inlawrev-2375	612	18	'	'	PUNCT
inlawrev-2375	612	19	that	that	DET
inlawrev-2375	612	20	consideration	consideration	NOUN
inlawrev-2375	612	21	received	receive	VERB
inlawrev-2375	612	22	for	for	ADP
inlawrev-2375	612	23	the	the	DET
inlawrev-2375	612	24	transfer	transfer	NOUN
inlawrev-2375	612	25	of	of	ADP
inlawrev-2375	612	26	a	a	DET
inlawrev-2375	612	27	contract	contract	NOUN
inlawrev-2375	612	28	right	right	NOUN
inlawrev-2375	612	29	''	''	PUNCT
inlawrev-2375	612	30	^see	^see	NUM
inlawrev-2375	612	31	,	,	PUNCT
inlawrev-2375	612	32	e.g	e.g	PROPN
inlawrev-2375	612	33	..	..	PROPN
inlawrev-2375	612	34	holt	holt	PROPN
inlawrev-2375	612	35	v.	v.	ADP
inlawrev-2375	612	36	commissioner	commissioner	PROPN
inlawrev-2375	612	37	,	,	PUNCT
inlawrev-2375	612	38	303	303	NUM
inlawrev-2375	612	39	f.2d	f.2d	NOUN
inlawrev-2375	612	40	687	687	NUM
inlawrev-2375	612	41	(	(	PUNCT
inlawrev-2375	612	42	9th	9th	ADJ
inlawrev-2375	612	43	cir	cir	NOUN
inlawrev-2375	612	44	.	.	PROPN
inlawrev-2375	612	45	1962	1962	NUM
inlawrev-2375	612	46	)	)	PUNCT
inlawrev-2375	612	47	;	;	PUNCT
inlawrev-2375	612	48	flower	flower	NOUN
inlawrev-2375	612	49	v.	v.	PROPN
inlawrev-2375	612	50	commissioner	commissioner	PROPN
inlawrev-2375	612	51	,	,	PUNCT
inlawrev-2375	612	52	61	61	NUM
inlawrev-2375	612	53	t.c	t.c	PROPN
inlawrev-2375	612	54	.	.	PROPN
inlawrev-2375	612	55	140	140	NUM
inlawrev-2375	612	56	(	(	PUNCT
inlawrev-2375	612	57	1973	1973	NUM
inlawrev-2375	612	58	)	)	PUNCT
inlawrev-2375	612	59	;	;	PUNCT
inlawrev-2375	612	60	heyn	heyn	PROPN
inlawrev-2375	612	61	v.	v.	PROPN
inlawrev-2375	612	62	commissioner	commissioner	NOUN
inlawrev-2375	612	63	,	,	PUNCT
inlawrev-2375	612	64	39	39	NUM
inlawrev-2375	612	65	t.c	t.c	PROPN
inlawrev-2375	612	66	.	.	PROPN
inlawrev-2375	612	67	719	719	NUM
inlawrev-2375	612	68	(	(	PUNCT
inlawrev-2375	612	69	1963	1963	NUM
inlawrev-2375	612	70	)	)	PUNCT
inlawrev-2375	612	71	;	;	PUNCT
inlawrev-2375	612	72	mcfall	mcfall	PROPN
inlawrev-2375	612	73	v.	v.	PROPN
inlawrev-2375	612	74	commissioner	commissioner	PROPN
inlawrev-2375	612	75	,	,	PUNCT
inlawrev-2375	612	76	34	34	NUM
inlawrev-2375	612	77	b.t.a	b.t.a	NOUN
inlawrev-2375	612	78	.	.	PROPN
inlawrev-2375	612	79	108	108	NUM
inlawrev-2375	612	80	(	(	PUNCT
inlawrev-2375	612	81	1936	1936	NUM
inlawrev-2375	612	82	)	)	PUNCT
inlawrev-2375	612	83	.	.	PUNCT
inlawrev-2375	613	1	1980j	1980j	NUM
inlawrev-2375	613	2	capital	capital	NOUN
inlawrev-2375	613	3	gain	gain	VERB
inlawrev-2375	613	4	491	491	NUM
inlawrev-2375	613	5	to	to	PART
inlawrev-2375	613	6	receive	receive	VERB
inlawrev-2375	613	7	income	income	NOUN
inlawrev-2375	613	8	for	for	ADP
inlawrev-2375	613	9	the	the	DET
inlawrev-2375	613	10	performance	performance	NOUN
inlawrev-2375	613	11	of	of	ADP
inlawrev-2375	613	12	personal	personal	ADJ
inlawrev-2375	613	13	services	service	NOUN
inlawrev-2375	613	14	is	be	AUX
inlawrev-2375	613	15	taxable	taxable	ADJ
inlawrev-2375	613	16	as	as	ADP
inlawrev-2375	613	17	ordinary	ordinary	ADJ
inlawrev-2375	613	18	income/"*^^	income/"*^^	ADV
inlawrev-2375	613	19	the	the	DET
inlawrev-2375	613	20	principle	principle	NOUN
inlawrev-2375	613	21	applies	apply	VERB
inlawrev-2375	613	22	equally	equally	ADV
inlawrev-2375	613	23	to	to	ADP
inlawrev-2375	613	24	payments	payment	NOUN
inlawrev-2375	613	25	for	for	ADP
inlawrev-2375	613	26	cancellation	cancellation	NOUN
inlawrev-2375	613	27	of	of	ADP
inlawrev-2375	613	28	an	an	DET
inlawrev-2375	613	29	employment	employment	NOUN
inlawrev-2375	613	30	contract	contract	NOUN
inlawrev-2375	613	31	not	not	PART
inlawrev-2375	613	32	yet	yet	ADV
inlawrev-2375	613	33	performed.^^	performed.^^	NOUN
inlawrev-2375	614	1	*	*	PUNCT
inlawrev-2375	614	2	in	in	ADP
inlawrev-2375	614	3	many	many	ADJ
inlawrev-2375	614	4	instances	instance	NOUN
inlawrev-2375	614	5	,	,	PUNCT
inlawrev-2375	614	6	transactions	transaction	NOUN
inlawrev-2375	614	7	will	will	AUX
inlawrev-2375	614	8	include	include	VERB
inlawrev-2375	614	9	not	not	PART
inlawrev-2375	614	10	only	only	ADV
inlawrev-2375	614	11	cancellation	cancellation	NOUN
inlawrev-2375	614	12	or	or	CCONJ
inlawrev-2375	614	13	transfer	transfer	NOUN
inlawrev-2375	614	14	of	of	ADP
inlawrev-2375	614	15	a	a	DET
inlawrev-2375	614	16	service	service	NOUN
inlawrev-2375	614	17	contract	contract	NOUN
inlawrev-2375	614	18	but	but	CCONJ
inlawrev-2375	614	19	also	also	ADV
inlawrev-2375	614	20	transfer	transfer	NOUN
inlawrev-2375	614	21	of	of	ADP
inlawrev-2375	614	22	an	an	DET
inlawrev-2375	614	23	interest	interest	NOUN
inlawrev-2375	614	24	in	in	ADP
inlawrev-2375	614	25	a	a	DET
inlawrev-2375	614	26	number	number	NOUN
inlawrev-2375	614	27	of	of	ADP
inlawrev-2375	614	28	other	other	ADJ
inlawrev-2375	614	29	assets	asset	NOUN
inlawrev-2375	614	30	,	,	PUNCT
inlawrev-2375	614	31	tangible	tangible	ADJ
inlawrev-2375	614	32	or	or	CCONJ
inlawrev-2375	614	33	intangible	intangible	ADJ
inlawrev-2375	614	34	,	,	PUNCT
inlawrev-2375	614	35	some	some	PRON
inlawrev-2375	614	36	of	of	ADP
inlawrev-2375	614	37	which	which	PRON
inlawrev-2375	614	38	would	would	AUX
inlawrev-2375	614	39	yield	yield	VERB
inlawrev-2375	614	40	capital	capital	NOUN
inlawrev-2375	614	41	gain	gain	NOUN
inlawrev-2375	614	42	if	if	SCONJ
inlawrev-2375	614	43	sold	sell	VERB
inlawrev-2375	614	44	separately	separately	ADV
inlawrev-2375	614	45	.	.	PUNCT
inlawrev-2375	615	1	transactions	transaction	NOUN
inlawrev-2375	615	2	of	of	ADP
inlawrev-2375	615	3	this	this	DET
inlawrev-2375	615	4	kind	kind	NOUN
inlawrev-2375	615	5	have	have	AUX
inlawrev-2375	615	6	produced	produce	VERB
inlawrev-2375	615	7	litigation	litigation	NOUN
inlawrev-2375	615	8	and	and	CCONJ
inlawrev-2375	615	9	confusion	confusion	NOUN
inlawrev-2375	615	10	.	.	PUNCT
inlawrev-2375	616	1	in	in	ADP
inlawrev-2375	616	2	jones	jones	PROPN
inlawrev-2375	616	3	v.	v.	ADP
inlawrev-2375	616	4	corbyn,^^^	corbyn,^^^	PROPN
inlawrev-2375	616	5	the	the	DET
inlawrev-2375	616	6	taxpayer	taxpayer	NOUN
inlawrev-2375	616	7	had	have	VERB
inlawrev-2375	616	8	an	an	DET
inlawrev-2375	616	9	agency	agency	NOUN
inlawrev-2375	616	10	contract	contract	NOUN
inlawrev-2375	616	11	with	with	ADP
inlawrev-2375	616	12	an	an	DET
inlawrev-2375	616	13	insurance	insurance	NOUN
inlawrev-2375	616	14	company	company	NOUN
inlawrev-2375	616	15	under	under	ADP
inlawrev-2375	616	16	which	which	PRON
inlawrev-2375	616	17	he	he	PRON
inlawrev-2375	616	18	had	have	VERB
inlawrev-2375	616	19	the	the	DET
inlawrev-2375	616	20	exclusive	exclusive	ADJ
inlawrev-2375	616	21	right	right	NOUN
inlawrev-2375	616	22	to	to	PART
inlawrev-2375	616	23	solicit	solicit	VERB
inlawrev-2375	616	24	customers	customer	NOUN
inlawrev-2375	616	25	in	in	ADP
inlawrev-2375	616	26	the	the	DET
inlawrev-2375	616	27	state	state	NOUN
inlawrev-2375	616	28	of	of	ADP
inlawrev-2375	616	29	oklahoma	oklahoma	PROPN
inlawrev-2375	616	30	.	.	PUNCT
inlawrev-2375	617	1	when	when	SCONJ
inlawrev-2375	617	2	difficulties	difficulty	NOUN
inlawrev-2375	617	3	developed	develop	VERB
inlawrev-2375	617	4	,	,	PUNCT
inlawrev-2375	617	5	the	the	DET
inlawrev-2375	617	6	insurance	insurance	NOUN
inlawrev-2375	617	7	company	company	NOUN
inlawrev-2375	617	8	paid	pay	VERB
inlawrev-2375	617	9	the	the	DET
inlawrev-2375	617	10	taxpayer	taxpayer	NOUN
inlawrev-2375	617	11	$	$	SYM
inlawrev-2375	617	12	45,000	45,000	NUM
inlawrev-2375	617	13	in	in	ADP
inlawrev-2375	617	14	exchange	exchange	NOUN
inlawrev-2375	617	15	for	for	ADP
inlawrev-2375	617	16	termination	termination	NOUN
inlawrev-2375	617	17	of	of	ADP
inlawrev-2375	617	18	the	the	DET
inlawrev-2375	617	19	agency	agency	NOUN
inlawrev-2375	617	20	contract	contract	NOUN
inlawrev-2375	617	21	,	,	PUNCT
inlawrev-2375	617	22	all	all	DET
inlawrev-2375	617	23	books	book	NOUN
inlawrev-2375	617	24	,	,	PUNCT
inlawrev-2375	617	25	records	record	NOUN
inlawrev-2375	617	26	,	,	PUNCT
inlawrev-2375	617	27	and	and	CCONJ
inlawrev-2375	617	28	files	file	NOUN
inlawrev-2375	617	29	pertaining	pertain	VERB
inlawrev-2375	617	30	to	to	ADP
inlawrev-2375	617	31	the	the	DET
inlawrev-2375	617	32	business	business	NOUN
inlawrev-2375	617	33	,	,	PUNCT
inlawrev-2375	617	34	and	and	CCONJ
inlawrev-2375	617	35	rented	rent	VERB
inlawrev-2375	617	36	office	office	NOUN
inlawrev-2375	617	37	space	space	NOUN
inlawrev-2375	617	38	from	from	ADP
inlawrev-2375	617	39	which	which	PRON
inlawrev-2375	617	40	the	the	DET
inlawrev-2375	617	41	business	business	NOUN
inlawrev-2375	617	42	had	have	AUX
inlawrev-2375	617	43	been	be	AUX
inlawrev-2375	617	44	conducted	conduct	VERB
inlawrev-2375	617	45	.	.	PUNCT
inlawrev-2375	618	1	the	the	DET
inlawrev-2375	618	2	commissioner	commissioner	NOUN
inlawrev-2375	618	3	argued	argue	VERB
inlawrev-2375	618	4	that	that	SCONJ
inlawrev-2375	618	5	the	the	DET
inlawrev-2375	618	6	agency	agency	NOUN
inlawrev-2375	618	7	contract	contract	NOUN
inlawrev-2375	618	8	was	be	AUX
inlawrev-2375	618	9	simply	simply	ADV
inlawrev-2375	618	10	a	a	DET
inlawrev-2375	618	11	right	right	NOUN
inlawrev-2375	618	12	to	to	PART
inlawrev-2375	618	13	perform	perform	VERB
inlawrev-2375	618	14	services	service	NOUN
inlawrev-2375	618	15	which	which	PRON
inlawrev-2375	618	16	would	would	AUX
inlawrev-2375	618	17	have	have	AUX
inlawrev-2375	618	18	generated	generate	VERB
inlawrev-2375	618	19	ordinary	ordinary	ADJ
inlawrev-2375	618	20	income	income	NOUN
inlawrev-2375	618	21	.	.	PUNCT
inlawrev-2375	619	1	the	the	DET
inlawrev-2375	619	2	tenth	tenth	ADJ
inlawrev-2375	619	3	circuit	circuit	NOUN
inlawrev-2375	619	4	disagreed	disagree	VERB
inlawrev-2375	619	5	,	,	PUNCT
inlawrev-2375	619	6	concluding	conclude	VERB
inlawrev-2375	619	7	that	that	SCONJ
inlawrev-2375	619	8	the	the	DET
inlawrev-2375	619	9	contract	contract	NOUN
inlawrev-2375	619	10	was	be	AUX
inlawrev-2375	619	11	a	a	DET
inlawrev-2375	619	12	form	form	NOUN
inlawrev-2375	619	13	of	of	ADP
inlawrev-2375	619	14	intangible	intangible	ADJ
inlawrev-2375	619	15	property	property	NOUN
inlawrev-2375	619	16	within	within	ADP
inlawrev-2375	619	17	the	the	DET
inlawrev-2375	619	18	meaning	meaning	NOUN
inlawrev-2375	619	19	of	of	ADP
inlawrev-2375	619	20	the	the	DET
inlawrev-2375	619	21	capital	capital	NOUN
inlawrev-2375	619	22	gain	gain	NOUN
inlawrev-2375	619	23	provisions	provision	NOUN
inlawrev-2375	619	24	.	.	PUNCT
inlawrev-2375	620	1	^^	^^	PUNCT
inlawrev-2375	620	2	®	®	NOUN
inlawrev-2375	620	3	in	in	ADP
inlawrev-2375	620	4	a	a	DET
inlawrev-2375	620	5	subsequent	subsequent	ADJ
inlawrev-2375	620	6	case	case	NOUN
inlawrev-2375	620	7	,	,	PUNCT
inlawrev-2375	620	8	elliott	elliott	PROPN
inlawrev-2375	620	9	v.	v.	PROPN
inlawrev-2375	620	10	united	united	PROPN
inlawrev-2375	620	11	states,^^^	states,^^^	PROPN
inlawrev-2375	620	12	the	the	DET
inlawrev-2375	620	13	tenth	tenth	ADJ
inlawrev-2375	620	14	circuit	circuit	NOUN
inlawrev-2375	620	15	declined	decline	VERB
inlawrev-2375	620	16	to	to	PART
inlawrev-2375	620	17	follow	follow	VERB
inlawrev-2375	620	18	its	its	PRON
inlawrev-2375	620	19	decision	decision	NOUN
inlawrev-2375	620	20	in	in	ADP
inlawrev-2375	620	21	jones	jones	PROPN
inlawrev-2375	620	22	v.	v.	PROPN
inlawrev-2375	620	23	corbyn	corbyn	PROPN
inlawrev-2375	620	24	,	,	PUNCT
inlawrev-2375	620	25	observing	observe	VERB
inlawrev-2375	620	26	that	that	SCONJ
inlawrev-2375	620	27	the	the	DET
inlawrev-2375	620	28	decision	decision	NOUN
inlawrev-2375	620	29	had	have	AUX
inlawrev-2375	620	30	been	be	AUX
inlawrev-2375	620	31	criticized	criticize	VERB
inlawrev-2375	620	32	by	by	ADP
inlawrev-2375	620	33	several	several	ADJ
inlawrev-2375	620	34	courts	court	NOUN
inlawrev-2375	620	35	and	and	CCONJ
inlawrev-2375	620	36	at	at	ADV
inlawrev-2375	620	37	least	least	ADV
inlawrev-2375	620	38	one	one	NUM
inlawrev-2375	620	39	commentator	commentator	NOUN
inlawrev-2375	620	40	.	.	PUNCT
inlawrev-2375	621	1	^^^	^^^	PROPN
inlawrev-2375	621	2	elliott	elliott	PROPN
inlawrev-2375	621	3	arose	arise	VERB
inlawrev-2375	621	4	out	out	ADP
inlawrev-2375	621	5	of	of	ADP
inlawrev-2375	621	6	the	the	DET
inlawrev-2375	621	7	merger	merger	NOUN
inlawrev-2375	621	8	of	of	ADP
inlawrev-2375	621	9	two	two	NUM
inlawrev-2375	621	10	insurance	insurance	NOUN
inlawrev-2375	621	11	companies	company	NOUN
inlawrev-2375	621	12	.	.	PUNCT
inlawrev-2375	622	1	the	the	DET
inlawrev-2375	622	2	taxpayer	taxpayer	NOUN
inlawrev-2375	622	3	had	have	AUX
inlawrev-2375	622	4	made	make	VERB
inlawrev-2375	622	5	an	an	DET
inlawrev-2375	622	6	agreement	agreement	NOUN
inlawrev-2375	622	7	with	with	ADP
inlawrev-2375	622	8	the	the	DET
inlawrev-2375	622	9	surviving	survive	VERB
inlawrev-2375	622	10	company	company	NOUN
inlawrev-2375	622	11	to	to	PART
inlawrev-2375	622	12	terminate	terminate	VERB
inlawrev-2375	622	13	his	his	PRON
inlawrev-2375	622	14	general	general	ADJ
inlawrev-2375	622	15	agency	agency	NOUN
inlawrev-2375	622	16	contract	contract	NOUN
inlawrev-2375	622	17	with	with	ADP
inlawrev-2375	622	18	the	the	DET
inlawrev-2375	622	19	merging	merge	VERB
inlawrev-2375	622	20	company	company	NOUN
inlawrev-2375	622	21	in	in	ADP
inlawrev-2375	622	22	exchange	exchange	NOUN
inlawrev-2375	622	23	for	for	ADP
inlawrev-2375	622	24	nearly	nearly	ADV
inlawrev-2375	622	25	$	$	SYM
inlawrev-2375	622	26	50,000	50,000	NUM
inlawrev-2375	622	27	plus	plus	CCONJ
inlawrev-2375	622	28	a	a	DET
inlawrev-2375	622	29	percentage	percentage	NOUN
inlawrev-2375	622	30	of	of	ADP
inlawrev-2375	622	31	business	business	NOUN
inlawrev-2375	622	32	produced	produce	VERB
inlawrev-2375	622	33	under	under	ADP
inlawrev-2375	622	34	the	the	DET
inlawrev-2375	622	35	contract	contract	NOUN
inlawrev-2375	622	36	prior	prior	ADV
inlawrev-2375	622	37	to	to	ADP
inlawrev-2375	622	38	its	its	PRON
inlawrev-2375	622	39	termination	termination	NOUN
inlawrev-2375	622	40	.	.	PUNCT
inlawrev-2375	623	1	according	accord	VERB
inlawrev-2375	623	2	to	to	ADP
inlawrev-2375	623	3	the	the	DET
inlawrev-2375	623	4	termination	termination	NOUN
inlawrev-2375	623	5	agreement	agreement	NOUN
inlawrev-2375	623	6	,	,	PUNCT
inlawrev-2375	623	7	the	the	DET
inlawrev-2375	623	8	lump	lump	NOUN
inlawrev-2375	623	9	sum	sum	NOUN
inlawrev-2375	623	10	payment	payment	NOUN
inlawrev-2375	623	11	was	be	AUX
inlawrev-2375	623	12	for	for	ADP
inlawrev-2375	623	13	personal	personal	ADJ
inlawrev-2375	623	14	money	money	NOUN
inlawrev-2375	623	15	invested	invest	VERB
inlawrev-2375	623	16	in	in	ADP
inlawrev-2375	623	17	the	the	DET
inlawrev-2375	623	18	business	business	NOUN
inlawrev-2375	623	19	by	by	ADP
inlawrev-2375	623	20	the	the	DET
inlawrev-2375	623	21	taxpayer	taxpayer	NOUN
inlawrev-2375	623	22	.	.	PUNCT
inlawrev-2375	624	1	nevertheless	nevertheless	ADV
inlawrev-2375	624	2	,	,	PUNCT
inlawrev-2375	624	3	the	the	DET
inlawrev-2375	624	4	court	court	NOUN
inlawrev-2375	624	5	held	hold	VERB
inlawrev-2375	624	6	the	the	DET
inlawrev-2375	624	7	$	$	SYM
inlawrev-2375	624	8	50,000	50,000	NUM
inlawrev-2375	624	9	taxable	taxable	ADJ
inlawrev-2375	624	10	as	as	ADP
inlawrev-2375	624	11	ordinary	ordinary	ADJ
inlawrev-2375	624	12	income	income	NOUN
inlawrev-2375	624	13	,	,	PUNCT
inlawrev-2375	624	14	stating	state	VERB
inlawrev-2375	624	15	that	that	SCONJ
inlawrev-2375	624	16	personal	personal	ADJ
inlawrev-2375	624	17	money	money	NOUN
inlawrev-2375	624	18	was	be	AUX
inlawrev-2375	624	19	expended	expend	VERB
inlawrev-2375	624	20	by	by	ADP
inlawrev-2375	624	21	him	he	PRON
inlawrev-2375	624	22	to	to	PART
inlawrev-2375	624	23	pay	pay	VERB
inlawrev-2375	624	24	current	current	ADJ
inlawrev-2375	624	25	operating	operating	NOUN
inlawrev-2375	624	26	expenses	expense	NOUN
inlawrev-2375	624	27	which	which	PRON
inlawrev-2375	624	28	he	he	PRON
inlawrev-2375	624	29	intended	intend	VERB
inlawrev-2375	624	30	to	to	PART
inlawrev-2375	624	31	recoup	recoup	VERB
inlawrev-2375	624	32	through	through	ADP
inlawrev-2375	624	33	com'^'goldman	com'^'goldman	PROPN
inlawrev-2375	624	34	v.	v.	ADP
inlawrev-2375	624	35	commissioner	commissioner	NOUN
inlawrev-2375	624	36	,	,	PUNCT
inlawrev-2375	624	37	44	44	NUM
inlawrev-2375	624	38	t.c.m	t.c.m	NOUN
inlawrev-2375	624	39	.	.	PUNCT
inlawrev-2375	625	1	(	(	PUNCT
inlawrev-2375	625	2	p	p	NOUN
inlawrev-2375	625	3	-	-	PUNCT
inlawrev-2375	625	4	h	h	NOUN
inlawrev-2375	625	5	)	)	PUNCT
inlawrev-2375	625	6	1	1	NUM
inlawrev-2375	625	7	75,138	75,138	NUM
inlawrev-2375	625	8	,	,	PUNCT
inlawrev-2375	625	9	at	at	ADP
inlawrev-2375	625	10	628	628	NUM
inlawrev-2375	625	11	-	-	SYM
inlawrev-2375	625	12	75	75	NUM
inlawrev-2375	625	13	(	(	PUNCT
inlawrev-2375	625	14	quoting	quote	VERB
inlawrev-2375	625	15	flower	flower	NOUN
inlawrev-2375	625	16	v.	v.	ADP
inlawrev-2375	625	17	commissioner	commissioner	NOUN
inlawrev-2375	625	18	,	,	PUNCT
inlawrev-2375	625	19	61	61	NUM
inlawrev-2375	625	20	t.c	t.c	PROPN
inlawrev-2375	625	21	.	.	PROPN
inlawrev-2375	625	22	140	140	NUM
inlawrev-2375	625	23	,	,	PUNCT
inlawrev-2375	625	24	148	148	NUM
inlawrev-2375	625	25	(	(	PUNCT
inlawrev-2375	625	26	1973	1973	NUM
inlawrev-2375	625	27	)	)	PUNCT
inlawrev-2375	625	28	,	,	PUNCT
inlawrev-2375	625	29	aff'd	aff'd	NOUN
inlawrev-2375	625	30	,	,	PUNCT
inlawrev-2375	625	31	50	50	NUM
inlawrev-2375	625	32	f.2d	f.2d	NOUN
inlawrev-2375	625	33	1302	1302	NUM
inlawrev-2375	625	34	(	(	PUNCT
inlawrev-2375	625	35	1974	1974	NUM
inlawrev-2375	625	36	)	)	PUNCT
inlawrev-2375	625	37	)	)	PUNCT
inlawrev-2375	626	1	(	(	PUNCT
inlawrev-2375	626	2	lump	lump	NOUN
inlawrev-2375	626	3	sum	sum	NOUN
inlawrev-2375	626	4	received	receive	VERB
inlawrev-2375	626	5	in	in	ADP
inlawrev-2375	626	6	exchange	exchange	NOUN
inlawrev-2375	626	7	for	for	ADP
inlawrev-2375	626	8	release	release	NOUN
inlawrev-2375	626	9	of	of	ADP
inlawrev-2375	626	10	all	all	DET
inlawrev-2375	626	11	claims	claim	NOUN
inlawrev-2375	626	12	arising	arise	VERB
inlawrev-2375	626	13	under	under	ADP
inlawrev-2375	626	14	partially	partially	ADV
inlawrev-2375	626	15	performed	perform	VERB
inlawrev-2375	626	16	employment	employment	NOUN
inlawrev-2375	626	17	contract	contract	NOUN
inlawrev-2375	626	18	held	hold	VERB
inlawrev-2375	626	19	ordinary	ordinary	ADJ
inlawrev-2375	626	20	income	income	NOUN
inlawrev-2375	626	21	)	)	PUNCT
inlawrev-2375	626	22	.	.	PUNCT
inlawrev-2375	627	1	'	'	PUNCT
inlawrev-2375	627	2	^*mcfall	^*mcfall	NUM
inlawrev-2375	627	3	v.	v.	ADP
inlawrev-2375	627	4	commissioner	commissioner	NOUN
inlawrev-2375	627	5	,	,	PUNCT
inlawrev-2375	627	6	34	34	NUM
inlawrev-2375	627	7	b.t.a	b.t.a	NOUN
inlawrev-2375	627	8	.	.	PROPN
inlawrev-2375	627	9	108	108	NUM
inlawrev-2375	627	10	(	(	PUNCT
inlawrev-2375	627	11	1936	1936	NUM
inlawrev-2375	627	12	)	)	PUNCT
inlawrev-2375	627	13	(	(	PUNCT
inlawrev-2375	627	14	lump	lump	NOUN
inlawrev-2375	627	15	sum	sum	NOUN
inlawrev-2375	627	16	received	receive	VERB
inlawrev-2375	627	17	by	by	ADP
inlawrev-2375	627	18	employee	employee	NOUN
inlawrev-2375	627	19	for	for	ADP
inlawrev-2375	627	20	cancellation	cancellation	NOUN
inlawrev-2375	627	21	of	of	ADP
inlawrev-2375	627	22	five	five	NUM
inlawrev-2375	627	23	-	-	PUNCT
inlawrev-2375	627	24	year	year	NOUN
inlawrev-2375	627	25	employment	employment	NOUN
inlawrev-2375	627	26	contract	contract	NOUN
inlawrev-2375	627	27	with	with	ADP
inlawrev-2375	627	28	three	three	NUM
inlawrev-2375	627	29	years	year	NOUN
inlawrev-2375	627	30	remaining	remain	VERB
inlawrev-2375	627	31	held	hold	VERB
inlawrev-2375	627	32	ordinary	ordinary	ADJ
inlawrev-2375	627	33	income	income	NOUN
inlawrev-2375	627	34	)	)	PUNCT
inlawrev-2375	627	35	.	.	PUNCT
inlawrev-2375	627	36	''	''	PUNCT
inlawrev-2375	628	1	^86	^86	ADV
inlawrev-2375	628	2	f.2d	f.2d	VERB
inlawrev-2375	628	3	450	450	NUM
inlawrev-2375	628	4	(	(	PUNCT
inlawrev-2375	628	5	10th	10th	ADJ
inlawrev-2375	628	6	cir	cir	NOUN
inlawrev-2375	628	7	.	.	PROPN
inlawrev-2375	628	8	1950	1950	NUM
inlawrev-2375	628	9	)	)	PUNCT
inlawrev-2375	628	10	.	.	PUNCT
inlawrev-2375	628	11	''	''	PUNCT
inlawrev-2375	629	1	'	'	PUNCT
inlawrev-2375	629	2	i	i	PRON
inlawrev-2375	629	3	d.	d.	PROPN
inlawrev-2375	629	4	at	at	ADP
inlawrev-2375	629	5	452	452	NUM
inlawrev-2375	629	6	.	.	PUNCT
inlawrev-2375	629	7	'	'	PUNCT
inlawrev-2375	629	8	"	"	PUNCT
inlawrev-2375	629	9	431	431	NUM
inlawrev-2375	629	10	f.2d	f.2d	NUM
inlawrev-2375	629	11	1149	1149	NUM
inlawrev-2375	629	12	(	(	PUNCT
inlawrev-2375	629	13	10th	10th	ADJ
inlawrev-2375	629	14	cir	cir	NOUN
inlawrev-2375	629	15	.	.	PROPN
inlawrev-2375	629	16	1970	1970	NUM
inlawrev-2375	629	17	)	)	PUNCT
inlawrev-2375	629	18	.	.	PUNCT
inlawrev-2375	630	1	see	see	VERB
inlawrev-2375	630	2	also	also	ADV
inlawrev-2375	630	3	vaaler	vaaler	PROPN
inlawrev-2375	630	4	v.	v.	PROPN
inlawrev-2375	630	5	united	united	PROPN
inlawrev-2375	630	6	states	states	PROPN
inlawrev-2375	630	7	,	,	PUNCT
inlawrev-2375	630	8	454	454	NUM
inlawrev-2375	630	9	f.2d	f.2d	NOUN
inlawrev-2375	630	10	1120	1120	NUM
inlawrev-2375	630	11	(	(	PUNCT
inlawrev-2375	630	12	8th	8th	ADJ
inlawrev-2375	630	13	cir	cir	NOUN
inlawrev-2375	630	14	.	.	PROPN
inlawrev-2375	630	15	1972	1972	NUM
inlawrev-2375	630	16	)	)	PUNCT
inlawrev-2375	630	17	.	.	PUNCT
inlawrev-2375	630	18	''	''	PUNCT
inlawrev-2375	631	1	«	«	PUNCT
inlawrev-2375	631	2	431	431	NUM
inlawrev-2375	631	3	f.2d	f.2d	NOUN
inlawrev-2375	631	4	at	at	ADP
inlawrev-2375	631	5	1154	1154	NUM
inlawrev-2375	631	6	.	.	PUNCT
inlawrev-2375	632	1	492	492	NUM
inlawrev-2375	632	2	indiana	indiana	PROPN
inlawrev-2375	632	3	la	la	PROPN
inlawrev-2375	632	4	w	w	PROPN
inlawrev-2375	632	5	review	review	PROPN
inlawrev-2375	632	6	[	[	X
inlawrev-2375	632	7	vol	vol	NOUN
inlawrev-2375	632	8	.	.	PUNCT
inlawrev-2375	632	9	13:463	13:463	NUM
inlawrev-2375	632	10	missions	mission	NOUN
inlawrev-2375	632	11	that	that	PRON
inlawrev-2375	632	12	would	would	AUX
inlawrev-2375	632	13	have	have	AUX
inlawrev-2375	632	14	been	be	AUX
inlawrev-2375	632	15	ordinary	ordinary	ADJ
inlawrev-2375	632	16	income	income	NOUN
inlawrev-2375	632	17	.	.	PUNCT
inlawrev-2375	633	1	^^^	^^^	PUNCT
inlawrev-2375	633	2	because	because	SCONJ
inlawrev-2375	633	3	the	the	DET
inlawrev-2375	633	4	lump	lump	NOUN
inlawrev-2375	633	5	sum	sum	NOUN
inlawrev-2375	633	6	was	be	AUX
inlawrev-2375	633	7	received	receive	VERB
inlawrev-2375	633	8	in	in	ADP
inlawrev-2375	633	9	exchange	exchange	NOUN
inlawrev-2375	633	10	for	for	ADP
inlawrev-2375	633	11	relinquishing	relinquish	VERB
inlawrev-2375	633	12	the	the	DET
inlawrev-2375	633	13	right	right	NOUN
inlawrev-2375	633	14	to	to	PART
inlawrev-2375	633	15	earn	earn	VERB
inlawrev-2375	633	16	ordinary	ordinary	ADJ
inlawrev-2375	633	17	income	income	NOUN
inlawrev-2375	633	18	,	,	PUNCT
inlawrev-2375	633	19	application	application	NOUN
inlawrev-2375	633	20	of	of	ADP
inlawrev-2375	633	21	the	the	DET
inlawrev-2375	633	22	substitution	substitution	NOUN
inlawrev-2375	633	23	doctrine	doctrine	NOUN
inlawrev-2375	633	24	was	be	AUX
inlawrev-2375	633	25	deemed	deem	VERB
inlawrev-2375	633	26	appropriate	appropriate	ADJ
inlawrev-2375	633	27	.	.	PUNCT
inlawrev-2375	634	1	a	a	DET
inlawrev-2375	634	2	similar	similar	ADJ
inlawrev-2375	634	3	problem	problem	NOUN
inlawrev-2375	634	4	arose	arise	VERB
inlawrev-2375	634	5	in	in	ADP
inlawrev-2375	634	6	the	the	DET
inlawrev-2375	634	7	fifth	fifth	ADJ
inlawrev-2375	634	8	circuit	circuit	NOUN
inlawrev-2375	634	9	case	case	NOUN
inlawrev-2375	634	10	of	of	ADP
inlawrev-2375	634	11	nelson	nelson	PROPN
inlawrev-2375	634	12	weaver	weaver	PROPN
inlawrev-2375	634	13	realty	realty	PROPN
inlawrev-2375	634	14	co.	co.	PROPN
inlawrev-2375	635	1	v.	v.	ADP
inlawrev-2375	635	2	commissioner.^^^	commissioner.^^^	PROPN
inlawrev-2375	635	3	a	a	DET
inlawrev-2375	635	4	mortgage	mortgage	NOUN
inlawrev-2375	635	5	banking	banking	NOUN
inlawrev-2375	635	6	company	company	NOUN
inlawrev-2375	635	7	had	have	AUX
inlawrev-2375	635	8	entered	enter	VERB
inlawrev-2375	635	9	into	into	ADP
inlawrev-2375	635	10	a	a	DET
inlawrev-2375	635	11	contract	contract	NOUN
inlawrev-2375	635	12	with	with	ADP
inlawrev-2375	635	13	a	a	DET
inlawrev-2375	635	14	life	life	NOUN
inlawrev-2375	635	15	insurance	insurance	NOUN
inlawrev-2375	635	16	company	company	NOUN
inlawrev-2375	635	17	for	for	ADP
inlawrev-2375	635	18	placing	place	VERB
inlawrev-2375	635	19	and	and	CCONJ
inlawrev-2375	635	20	servicing	service	VERB
inlawrev-2375	635	21	the	the	DET
inlawrev-2375	635	22	insurance	insurance	NOUN
inlawrev-2375	635	23	company	company	NOUN
inlawrev-2375	635	24	's	's	PART
inlawrev-2375	635	25	mortgage	mortgage	NOUN
inlawrev-2375	635	26	loans	loan	NOUN
inlawrev-2375	635	27	.	.	PUNCT
inlawrev-2375	636	1	under	under	ADP
inlawrev-2375	636	2	the	the	DET
inlawrev-2375	636	3	arrangement	arrangement	NOUN
inlawrev-2375	636	4	,	,	PUNCT
inlawrev-2375	636	5	the	the	DET
inlawrev-2375	636	6	taxpayer	taxpayer	NOUN
inlawrev-2375	636	7	agreed	agree	VERB
inlawrev-2375	636	8	to	to	PART
inlawrev-2375	636	9	make	make	VERB
inlawrev-2375	636	10	mortgage	mortgage	NOUN
inlawrev-2375	636	11	loans	loan	NOUN
inlawrev-2375	636	12	which	which	PRON
inlawrev-2375	636	13	it	it	PRON
inlawrev-2375	636	14	deemed	deem	VERB
inlawrev-2375	636	15	to	to	PART
inlawrev-2375	636	16	be	be	AUX
inlawrev-2375	636	17	sound	sound	ADJ
inlawrev-2375	636	18	and	and	CCONJ
inlawrev-2375	636	19	sell	sell	VERB
inlawrev-2375	636	20	them	they	PRON
inlawrev-2375	636	21	to	to	ADP
inlawrev-2375	636	22	the	the	DET
inlawrev-2375	636	23	insurance	insurance	NOUN
inlawrev-2375	636	24	company	company	NOUN
inlawrev-2375	636	25	as	as	ADP
inlawrev-2375	636	26	the	the	DET
inlawrev-2375	636	27	permanent	permanent	ADJ
inlawrev-2375	636	28	lender	lender	NOUN
inlawrev-2375	636	29	.	.	PUNCT
inlawrev-2375	637	1	for	for	ADP
inlawrev-2375	637	2	an	an	DET
inlawrev-2375	637	3	agreed	agree	VERB
inlawrev-2375	637	4	fee	fee	NOUN
inlawrev-2375	637	5	,	,	PUNCT
inlawrev-2375	637	6	the	the	DET
inlawrev-2375	637	7	mortgage	mortgage	NOUN
inlawrev-2375	637	8	company	company	NOUN
inlawrev-2375	637	9	collected	collect	VERB
inlawrev-2375	637	10	periodic	periodic	ADJ
inlawrev-2375	637	11	payments	payment	NOUN
inlawrev-2375	637	12	of	of	ADP
inlawrev-2375	637	13	principal	principal	NOUN
inlawrev-2375	637	14	and	and	CCONJ
inlawrev-2375	637	15	interest	interest	NOUN
inlawrev-2375	637	16	,	,	PUNCT
inlawrev-2375	637	17	arranged	arrange	VERB
inlawrev-2375	637	18	for	for	ADP
inlawrev-2375	637	19	payment	payment	NOUN
inlawrev-2375	637	20	of	of	ADP
inlawrev-2375	637	21	insurance	insurance	NOUN
inlawrev-2375	637	22	and	and	CCONJ
inlawrev-2375	637	23	property	property	NOUN
inlawrev-2375	637	24	taxes	taxis	NOUN
inlawrev-2375	637	25	,	,	PUNCT
inlawrev-2375	637	26	and	and	CCONJ
inlawrev-2375	637	27	performed	perform	VERB
inlawrev-2375	637	28	other	other	ADJ
inlawrev-2375	637	29	routine	routine	ADJ
inlawrev-2375	637	30	services	service	NOUN
inlawrev-2375	637	31	.	.	PUNCT
inlawrev-2375	638	1	this	this	DET
inlawrev-2375	638	2	contract	contract	NOUN
inlawrev-2375	638	3	was	be	AUX
inlawrev-2375	638	4	assigned	assign	VERB
inlawrev-2375	638	5	to	to	ADP
inlawrev-2375	638	6	another	another	DET
inlawrev-2375	638	7	mortgage	mortgage	NOUN
inlawrev-2375	638	8	banker	banker	NOUN
inlawrev-2375	638	9	for	for	ADP
inlawrev-2375	638	10	$	$	SYM
inlawrev-2375	638	11	121,841	121,841	NUM
inlawrev-2375	638	12	.	.	PUNCT
inlawrev-2375	639	1	the	the	DET
inlawrev-2375	639	2	assignee	assignee	NOUN
inlawrev-2375	639	3	acquired	acquire	VERB
inlawrev-2375	639	4	all	all	DET
inlawrev-2375	639	5	rights	right	NOUN
inlawrev-2375	639	6	under	under	ADP
inlawrev-2375	639	7	the	the	DET
inlawrev-2375	639	8	contract	contract	NOUN
inlawrev-2375	639	9	,	,	PUNCT
inlawrev-2375	639	10	including	include	VERB
inlawrev-2375	639	11	the	the	DET
inlawrev-2375	639	12	right	right	NOUN
inlawrev-2375	639	13	to	to	PART
inlawrev-2375	639	14	service	service	VERB
inlawrev-2375	639	15	approximately	approximately	ADV
inlawrev-2375	639	16	1,830	1,830	NUM
inlawrev-2375	639	17	mortgages	mortgage	NOUN
inlawrev-2375	639	18	,	,	PUNCT
inlawrev-2375	639	19	and	and	CCONJ
inlawrev-2375	639	20	all	all	DET
inlawrev-2375	639	21	business	business	NOUN
inlawrev-2375	639	22	records	record	NOUN
inlawrev-2375	639	23	pertaining	pertain	VERB
inlawrev-2375	639	24	to	to	ADP
inlawrev-2375	639	25	the	the	DET
inlawrev-2375	639	26	contract	contract	NOUN
inlawrev-2375	639	27	.	.	PUNCT
inlawrev-2375	640	1	although	although	SCONJ
inlawrev-2375	640	2	the	the	DET
inlawrev-2375	640	3	commissioner	commissioner	NOUN
inlawrev-2375	640	4	argued	argue	VERB
inlawrev-2375	640	5	that	that	SCONJ
inlawrev-2375	640	6	the	the	DET
inlawrev-2375	640	7	lump	lump	NOUN
inlawrev-2375	640	8	sum	sum	NOUN
inlawrev-2375	640	9	was	be	AUX
inlawrev-2375	640	10	a	a	DET
inlawrev-2375	640	11	substitute	substitute	NOUN
inlawrev-2375	640	12	for	for	ADP
inlawrev-2375	640	13	fees	fee	NOUN
inlawrev-2375	640	14	to	to	PART
inlawrev-2375	640	15	be	be	AUX
inlawrev-2375	640	16	earned	earn	VERB
inlawrev-2375	640	17	in	in	ADP
inlawrev-2375	640	18	the	the	DET
inlawrev-2375	640	19	future	future	NOUN
inlawrev-2375	640	20	which	which	PRON
inlawrev-2375	640	21	should	should	AUX
inlawrev-2375	640	22	be	be	AUX
inlawrev-2375	640	23	taxed	tax	VERB
inlawrev-2375	640	24	as	as	ADP
inlawrev-2375	640	25	ordinary	ordinary	ADJ
inlawrev-2375	640	26	income	income	NOUN
inlawrev-2375	640	27	,	,	PUNCT
inlawrev-2375	640	28	the	the	DET
inlawrev-2375	640	29	court	court	NOUN
inlawrev-2375	640	30	found	find	VERB
inlawrev-2375	640	31	no	no	DET
inlawrev-2375	640	32	correlation	correlation	NOUN
inlawrev-2375	640	33	between	between	ADP
inlawrev-2375	640	34	future	future	ADJ
inlawrev-2375	640	35	income	income	NOUN
inlawrev-2375	640	36	which	which	PRON
inlawrev-2375	640	37	would	would	AUX
inlawrev-2375	640	38	have	have	AUX
inlawrev-2375	640	39	been	be	AUX
inlawrev-2375	640	40	derived	derive	VERB
inlawrev-2375	640	41	from	from	ADP
inlawrev-2375	640	42	servicing	service	VERB
inlawrev-2375	640	43	the	the	DET
inlawrev-2375	640	44	loans	loan	NOUN
inlawrev-2375	640	45	and	and	CCONJ
inlawrev-2375	640	46	the	the	DET
inlawrev-2375	640	47	purchase	purchase	NOUN
inlawrev-2375	640	48	price	price	NOUN
inlawrev-2375	640	49	.	.	PUNCT
inlawrev-2375	641	1	this	this	DET
inlawrev-2375	641	2	lack	lack	NOUN
inlawrev-2375	641	3	of	of	ADP
inlawrev-2375	641	4	correlation	correlation	NOUN
inlawrev-2375	641	5	and	and	CCONJ
inlawrev-2375	641	6	the	the	DET
inlawrev-2375	641	7	fact	fact	NOUN
inlawrev-2375	641	8	that	that	SCONJ
inlawrev-2375	641	9	the	the	DET
inlawrev-2375	641	10	taxpayer	taxpayer	NOUN
inlawrev-2375	641	11	had	have	AUX
inlawrev-2375	641	12	transferred	transfer	VERB
inlawrev-2375	641	13	to	to	ADP
inlawrev-2375	641	14	the	the	DET
inlawrev-2375	641	15	buyer	buyer	NOUN
inlawrev-2375	641	16	business	business	NOUN
inlawrev-2375	641	17	records	record	NOUN
inlawrev-2375	641	18	which	which	PRON
inlawrev-2375	641	19	had	have	AUX
inlawrev-2375	641	20	been	be	AUX
inlawrev-2375	641	21	compiled	compile	VERB
inlawrev-2375	641	22	over	over	ADP
inlawrev-2375	641	23	the	the	DET
inlawrev-2375	641	24	years	year	NOUN
inlawrev-2375	641	25	in	in	ADP
inlawrev-2375	641	26	connection	connection	NOUN
inlawrev-2375	641	27	with	with	ADP
inlawrev-2375	641	28	mortgage	mortgage	NOUN
inlawrev-2375	641	29	loans	loan	NOUN
inlawrev-2375	641	30	,	,	PUNCT
inlawrev-2375	641	31	including	include	VERB
inlawrev-2375	641	32	a	a	DET
inlawrev-2375	641	33	customers	customer	NOUN
inlawrev-2375	641	34	list	list	NOUN
inlawrev-2375	641	35	,	,	PUNCT
inlawrev-2375	641	36	persuaded	persuade	VERB
inlawrev-2375	641	37	the	the	DET
inlawrev-2375	641	38	court	court	NOUN
inlawrev-2375	641	39	to	to	PART
inlawrev-2375	641	40	conclude	conclude	VERB
inlawrev-2375	641	41	that	that	SCONJ
inlawrev-2375	641	42	a	a	DET
inlawrev-2375	641	43	longstanding	longstanding	ADJ
inlawrev-2375	641	44	relationship	relationship	NOUN
inlawrev-2375	641	45	with	with	ADP
inlawrev-2375	641	46	a	a	DET
inlawrev-2375	641	47	satisfied	satisfied	ADJ
inlawrev-2375	641	48	clientele	clientele	NOUN
inlawrev-2375	641	49	,	,	PUNCT
inlawrev-2375	641	50	the	the	DET
inlawrev-2375	641	51	equivalent	equivalent	NOUN
inlawrev-2375	641	52	of	of	ADP
inlawrev-2375	641	53	goodwill	goodwill	NOUN
inlawrev-2375	641	54	,	,	PUNCT
inlawrev-2375	641	55	had	have	AUX
inlawrev-2375	641	56	been	be	AUX
inlawrev-2375	641	57	sold	sell	VERB
inlawrev-2375	641	58	.	.	PUNCT
inlawrev-2375	642	1	accordingly	accordingly	ADV
inlawrev-2375	642	2	,	,	PUNCT
inlawrev-2375	642	3	capital	capital	NOUN
inlawrev-2375	642	4	gain	gain	NOUN
inlawrev-2375	642	5	treatment	treatment	NOUN
inlawrev-2375	642	6	was	be	AUX
inlawrev-2375	642	7	upheld	uphold	VERB
inlawrev-2375	642	8	.	.	PUNCT
inlawrev-2375	643	1	^^^	^^^	PROPN
inlawrev-2375	643	2	in	in	ADP
inlawrev-2375	643	3	weaver	weaver	PROPN
inlawrev-2375	643	4	realty	realty	PROPN
inlawrev-2375	643	5	,	,	PUNCT
inlawrev-2375	643	6	the	the	DET
inlawrev-2375	643	7	fifth	fifth	ADJ
inlawrev-2375	643	8	circuit	circuit	NOUN
inlawrev-2375	643	9	characterized	characterize	VERB
inlawrev-2375	643	10	the	the	DET
inlawrev-2375	643	11	transaction	transaction	NOUN
inlawrev-2375	643	12	as	as	ADP
inlawrev-2375	643	13	a	a	DET
inlawrev-2375	643	14	whole	whole	NOUN
inlawrev-2375	643	15	.	.	PUNCT
inlawrev-2375	644	1	because	because	SCONJ
inlawrev-2375	644	2	the	the	DET
inlawrev-2375	644	3	consideration	consideration	NOUN
inlawrev-2375	644	4	was	be	AUX
inlawrev-2375	644	5	not	not	PART
inlawrev-2375	644	6	entirely	entirely	ADV
inlawrev-2375	644	7	a	a	DET
inlawrev-2375	644	8	substitute	substitute	NOUN
inlawrev-2375	644	9	for	for	ADP
inlawrev-2375	644	10	ordinary	ordinary	ADJ
inlawrev-2375	644	11	income	income	NOUN
inlawrev-2375	644	12	,	,	PUNCT
inlawrev-2375	644	13	the	the	DET
inlawrev-2375	644	14	court	court	NOUN
inlawrev-2375	644	15	did	do	AUX
inlawrev-2375	644	16	not	not	PART
inlawrev-2375	644	17	apply	apply	VERB
inlawrev-2375	644	18	the	the	DET
inlawrev-2375	644	19	substitution	substitution	NOUN
inlawrev-2375	644	20	for	for	ADP
inlawrev-2375	644	21	income	income	NOUN
inlawrev-2375	644	22	doctrine	doctrine	NOUN
inlawrev-2375	644	23	.	.	PUNCT
inlawrev-2375	645	1	this	this	DET
inlawrev-2375	645	2	approach	approach	NOUN
inlawrev-2375	645	3	was	be	AUX
inlawrev-2375	645	4	promptly	promptly	ADV
inlawrev-2375	645	5	abandoned	abandon	VERB
inlawrev-2375	645	6	in	in	ADP
inlawrev-2375	645	7	bis	bis	PROPN
inlawrev-2375	645	8	bee	bee	PROPN
inlawrev-2375	645	9	-	-	PUNCT
inlawrev-2375	645	10	baldwin	baldwin	PROPN
inlawrev-2375	645	11	corp	corp	PROPN
inlawrev-2375	645	12	.	.	PROPN
inlawrev-2375	646	1	v.	v.	ADP
inlawrev-2375	646	2	tomlinson.^^'^	tomlinson.^^'^	X
inlawrev-2375	646	3	on	on	ADP
inlawrev-2375	646	4	facts	fact	NOUN
inlawrev-2375	646	5	similar	similar	ADJ
inlawrev-2375	646	6	to	to	ADP
inlawrev-2375	646	7	those	those	PRON
inlawrev-2375	646	8	involved	involve	VERB
inlawrev-2375	646	9	in	in	ADP
inlawrev-2375	646	10	weaver	weaver	PROPN
inlawrev-2375	646	11	realty	realty	PROPN
inlawrev-2375	646	12	,	,	PUNCT
inlawrev-2375	646	13	the	the	DET
inlawrev-2375	646	14	court	court	NOUN
inlawrev-2375	646	15	held	hold	VERB
inlawrev-2375	646	16	that	that	SCONJ
inlawrev-2375	646	17	the	the	DET
inlawrev-2375	646	18	proceeds	proceed	NOUN
inlawrev-2375	646	19	were	be	AUX
inlawrev-2375	646	20	ordinary	ordinary	ADJ
inlawrev-2375	646	21	income	income	NOUN
inlawrev-2375	646	22	to	to	ADP
inlawrev-2375	646	23	the	the	DET
inlawrev-2375	646	24	extent	extent	NOUN
inlawrev-2375	646	25	attributable	attributable	ADJ
inlawrev-2375	646	26	to	to	ADP
inlawrev-2375	646	27	servicing	service	VERB
inlawrev-2375	646	28	mortgage	mortgage	NOUN
inlawrev-2375	646	29	loans	loan	NOUN
inlawrev-2375	646	30	and	and	CCONJ
inlawrev-2375	646	31	capital	capital	NOUN
inlawrev-2375	646	32	gain	gain	NOUN
inlawrev-2375	646	33	to	to	ADP
inlawrev-2375	646	34	the	the	DET
inlawrev-2375	646	35	extent	extent	NOUN
inlawrev-2375	646	36	attributable	attributable	ADJ
inlawrev-2375	646	37	to	to	ADP
inlawrev-2375	646	38	goodwill	goodwill	NOUN
inlawrev-2375	646	39	or	or	CCONJ
inlawrev-2375	646	40	other	other	ADJ
inlawrev-2375	646	41	valuable	valuable	ADJ
inlawrev-2375	646	42	interests	interest	NOUN
inlawrev-2375	646	43	qualifying	qualify	VERB
inlawrev-2375	646	44	as	as	ADP
inlawrev-2375	646	45	capital	capital	NOUN
inlawrev-2375	646	46	assets	asset	NOUN
inlawrev-2375	646	47	.	.	PUNCT
inlawrev-2375	647	1	*	*	PUNCT
inlawrev-2375	647	2	^^	^^	PUNCT
inlawrev-2375	647	3	''	''	PUNCT
inlawrev-2375	647	4	'	'	PUNCT
inlawrev-2375	647	5	i	i	PRON
inlawrev-2375	647	6	d.	d.	PROPN
inlawrev-2375	647	7	at	at	ADP
inlawrev-2375	647	8	1153	1153	NUM
inlawrev-2375	647	9	.	.	PUNCT
inlawrev-2375	648	1	'	'	PUNCT
inlawrev-2375	648	2	*	*	PUNCT
inlawrev-2375	648	3	°	°	ADP
inlawrev-2375	648	4	307	307	NUM
inlawrev-2375	648	5	f.2d	f.2d	SYM
inlawrev-2375	648	6	897	897	NUM
inlawrev-2375	648	7	(	(	PUNCT
inlawrev-2375	648	8	5th	5th	ADJ
inlawrev-2375	648	9	cir	cir	NOUN
inlawrev-2375	648	10	.	.	PUNCT
inlawrev-2375	648	11	1962	1962	NUM
inlawrev-2375	648	12	)	)	PUNCT
inlawrev-2375	648	13	.	.	PUNCT
inlawrev-2375	648	14	''	''	PUNCT
inlawrev-2375	649	1	'	'	PUNCT
inlawrev-2375	649	2	i	i	PRON
inlawrev-2375	649	3	d.	d.	VERB
inlawrev-2375	649	4	at	at	ADP
inlawrev-2375	649	5	901	901	NUM
inlawrev-2375	649	6	.	.	PUNCT
inlawrev-2375	649	7	'	'	PUNCT
inlawrev-2375	650	1	"	"	PUNCT
inlawrev-2375	650	2	320	320	NUM
inlawrev-2375	650	3	f.2d	f.2d	X
inlawrev-2375	650	4	929	929	NUM
inlawrev-2375	650	5	(	(	PUNCT
inlawrev-2375	650	6	5th	5th	ADJ
inlawrev-2375	650	7	cir	cir	NOUN
inlawrev-2375	650	8	.	.	PROPN
inlawrev-2375	650	9	1963	1963	NUM
inlawrev-2375	650	10	)	)	PUNCT
inlawrev-2375	650	11	.	.	PUNCT
inlawrev-2375	651	1	"	"	PUNCT
inlawrev-2375	651	2	hd	hd	VERB
inlawrev-2375	651	3	.	.	PUNCT
inlawrev-2375	652	1	at	at	ADP
inlawrev-2375	652	2	934	934	NUM
inlawrev-2375	652	3	-	-	SYM
inlawrev-2375	652	4	36	36	NUM
inlawrev-2375	652	5	.	.	PUNCT
inlawrev-2375	653	1	see	see	AUX
inlawrev-2375	653	2	also	also	ADV
inlawrev-2375	653	3	united	united	PROPN
inlawrev-2375	653	4	states	states	PROPN
inlawrev-2375	653	5	v.	v.	ADP
inlawrev-2375	653	6	wollsey	wollsey	NOUN
inlawrev-2375	653	7	,	,	PUNCT
inlawrev-2375	653	8	326	326	NUM
inlawrev-2375	653	9	f.2d	f.2d	NOUN
inlawrev-2375	653	10	287	287	NUM
inlawrev-2375	653	11	(	(	PUNCT
inlawrev-2375	653	12	5th	5th	ADJ
inlawrev-2375	653	13	cir	cir	NOUN
inlawrev-2375	653	14	.	.	PROPN
inlawrev-2375	653	15	1963	1963	NUM
inlawrev-2375	653	16	)	)	PUNCT
inlawrev-2375	653	17	(	(	PUNCT
inlawrev-2375	653	18	gain	gain	NOUN
inlawrev-2375	653	19	realized	realize	VERB
inlawrev-2375	653	20	on	on	ADP
inlawrev-2375	653	21	sale	sale	NOUN
inlawrev-2375	653	22	of	of	ADP
inlawrev-2375	653	23	a	a	DET
inlawrev-2375	653	24	business	business	NOUN
inlawrev-2375	653	25	involving	involve	VERB
inlawrev-2375	653	26	the	the	DET
inlawrev-2375	653	27	management	management	NOUN
inlawrev-2375	653	28	of	of	ADP
inlawrev-2375	653	29	mutual	mutual	ADJ
inlawrev-2375	653	30	insurance	insurance	NOUN
inlawrev-2375	653	31	companies	company	NOUN
inlawrev-2375	653	32	taxed	tax	VERB
inlawrev-2375	653	33	partly	partly	ADV
inlawrev-2375	653	34	as	as	ADP
inlawrev-2375	653	35	ordinary	ordinary	ADJ
inlawrev-2375	653	36	income	income	NOUN
inlawrev-2375	653	37	,	,	PUNCT
inlawrev-2375	653	38	partly	partly	ADV
inlawrev-2375	653	39	as	as	ADP
inlawrev-2375	653	40	capital	capital	NOUN
inlawrev-2375	653	41	gain	gain	NOUN
inlawrev-2375	653	42	)	)	PUNCT
inlawrev-2375	653	43	;	;	PUNCT
inlawrev-2375	653	44	united	united	PROPN
inlawrev-2375	653	45	states	states	PROPN
inlawrev-2375	653	46	v.	v.	PROPN
inlawrev-2375	653	47	edison	edison	PROPN
inlawrev-2375	653	48	,	,	PUNCT
inlawrev-2375	653	49	310	310	NUM
inlawrev-2375	653	50	f.2d	f.2d	SYM
inlawrev-2375	653	51	111	111	NUM
inlawrev-2375	653	52	(	(	PUNCT
inlawrev-2375	653	53	5th	5th	ADJ
inlawrev-2375	653	54	cir	cir	NOUN
inlawrev-2375	653	55	.	.	PROPN
inlawrev-2375	653	56	1962	1962	NUM
inlawrev-2375	653	57	)	)	PUNCT
inlawrev-2375	653	58	(	(	PUNCT
inlawrev-2375	653	59	gain	gain	NOUN
inlawrev-2375	653	60	realized	realize	VERB
inlawrev-2375	653	61	on	on	ADP
inlawrev-2375	653	62	sale	sale	NOUN
inlawrev-2375	653	63	of	of	ADP
inlawrev-2375	653	64	an	an	DET
inlawrev-2375	653	65	insurance	insurance	NOUN
inlawrev-2375	653	66	business	business	NOUN
inlawrev-2375	653	67	carried	carry	VERB
inlawrev-2375	653	68	on	on	ADP
inlawrev-2375	653	69	under	under	ADP
inlawrev-2375	653	70	a	a	DET
inlawrev-2375	653	71	general	general	ADJ
inlawrev-2375	653	72	agency	agency	NOUN
inlawrev-2375	653	73	contract	contract	NOUN
inlawrev-2375	653	74	taxed	tax	VERB
inlawrev-2375	653	75	at	at	ADP
inlawrev-2375	653	76	ordinary	ordinary	ADJ
inlawrev-2375	653	77	rates	rate	NOUN
inlawrev-2375	653	78	)	)	PUNCT
inlawrev-2375	653	79	.	.	PUNCT
inlawrev-2375	654	1	1980	1980	NUM
inlawrev-2375	654	2	]	]	PUNCT
inlawrev-2375	654	3	capital	capital	NOUN
inlawrev-2375	654	4	gain	gain	VERB
inlawrev-2375	654	5	493	493	NUM
inlawrev-2375	654	6	finally	finally	ADV
inlawrev-2375	654	7	,	,	PUNCT
inlawrev-2375	654	8	in	in	ADP
inlawrev-2375	654	9	flower	flower	NOUN
inlawrev-2375	654	10	v.	v.	ADP
inlawrev-2375	654	11	commissioner	commissioner	PROPN
inlawrev-2375	654	12	,	,	PUNCT
inlawrev-2375	654	13	^'^^	^'^^	PUNCT
inlawrev-2375	654	14	the	the	DET
inlawrev-2375	654	15	fifth	fifth	ADJ
inlawrev-2375	654	16	circuit	circuit	NOUN
inlawrev-2375	654	17	affirmed	affirm	VERB
inlawrev-2375	654	18	a	a	DET
inlawrev-2375	654	19	tax	tax	NOUN
inlawrev-2375	654	20	court	court	NOUN
inlawrev-2375	654	21	decision	decision	NOUN
inlawrev-2375	654	22	holding	hold	VERB
inlawrev-2375	654	23	amounts	amount	NOUN
inlawrev-2375	654	24	received	receive	VERB
inlawrev-2375	654	25	in	in	ADP
inlawrev-2375	654	26	exchange	exchange	NOUN
inlawrev-2375	654	27	for	for	ADP
inlawrev-2375	654	28	termination	termination	NOUN
inlawrev-2375	654	29	of	of	ADP
inlawrev-2375	654	30	a	a	DET
inlawrev-2375	654	31	selling	selling	NOUN
inlawrev-2375	654	32	contract	contract	NOUN
inlawrev-2375	654	33	to	to	PART
inlawrev-2375	654	34	be	be	AUX
inlawrev-2375	654	35	ordinary	ordinary	ADJ
inlawrev-2375	654	36	income	income	NOUN
inlawrev-2375	654	37	.	.	PUNCT
inlawrev-2375	655	1	'	'	PUNCT
inlawrev-2375	655	2	^^	^^	CCONJ
inlawrev-2375	655	3	the	the	DET
inlawrev-2375	655	4	taxpayer	taxpayer	NOUN
inlawrev-2375	655	5	had	have	AUX
inlawrev-2375	655	6	received	receive	VERB
inlawrev-2375	655	7	a	a	DET
inlawrev-2375	655	8	lump	lump	NOUN
inlawrev-2375	655	9	sum	sum	NOUN
inlawrev-2375	655	10	payment	payment	NOUN
inlawrev-2375	655	11	for	for	ADP
inlawrev-2375	655	12	termination	termination	NOUN
inlawrev-2375	655	13	of	of	ADP
inlawrev-2375	655	14	a	a	DET
inlawrev-2375	655	15	contract	contract	NOUN
inlawrev-2375	655	16	under	under	ADP
inlawrev-2375	655	17	which	which	PRON
inlawrev-2375	655	18	he	he	PRON
inlawrev-2375	655	19	was	be	AUX
inlawrev-2375	655	20	to	to	PART
inlawrev-2375	655	21	promote	promote	VERB
inlawrev-2375	655	22	and	and	CCONJ
inlawrev-2375	655	23	sell	sell	VERB
inlawrev-2375	655	24	the	the	DET
inlawrev-2375	655	25	products	product	NOUN
inlawrev-2375	655	26	of	of	ADP
inlawrev-2375	655	27	a	a	DET
inlawrev-2375	655	28	drug	drug	NOUN
inlawrev-2375	655	29	manufacturer	manufacturer	NOUN
inlawrev-2375	655	30	.	.	PUNCT
inlawrev-2375	656	1	the	the	DET
inlawrev-2375	656	2	taxpayer	taxpayer	NOUN
inlawrev-2375	656	3	urged	urge	VERB
inlawrev-2375	656	4	that	that	SCONJ
inlawrev-2375	656	5	he	he	PRON
inlawrev-2375	656	6	had	have	AUX
inlawrev-2375	656	7	disposed	dispose	VERB
inlawrev-2375	656	8	of	of	ADP
inlawrev-2375	656	9	assets	asset	NOUN
inlawrev-2375	656	10	other	other	ADJ
inlawrev-2375	656	11	than	than	ADP
inlawrev-2375	656	12	the	the	DET
inlawrev-2375	656	13	terminated	terminate	VERB
inlawrev-2375	656	14	contract	contract	NOUN
inlawrev-2375	656	15	,	,	PUNCT
inlawrev-2375	656	16	including	include	VERB
inlawrev-2375	656	17	goodwill	goodwill	NOUN
inlawrev-2375	656	18	,	,	PUNCT
inlawrev-2375	656	19	and	and	CCONJ
inlawrev-2375	656	20	that	that	SCONJ
inlawrev-2375	656	21	the	the	DET
inlawrev-2375	656	22	sale	sale	NOUN
inlawrev-2375	656	23	price	price	NOUN
inlawrev-2375	656	24	should	should	AUX
inlawrev-2375	656	25	be	be	AUX
inlawrev-2375	656	26	allocated	allocate	VERB
inlawrev-2375	656	27	among	among	ADP
inlawrev-2375	656	28	such	such	ADJ
inlawrev-2375	656	29	assets	asset	NOUN
inlawrev-2375	656	30	with	with	ADP
inlawrev-2375	656	31	any	any	DET
inlawrev-2375	656	32	gain	gain	NOUN
inlawrev-2375	656	33	attributable	attributable	ADJ
inlawrev-2375	656	34	to	to	ADP
inlawrev-2375	656	35	capital	capital	NOUN
inlawrev-2375	656	36	assets	asset	NOUN
inlawrev-2375	656	37	taxed	tax	VERB
inlawrev-2375	656	38	at	at	ADP
inlawrev-2375	656	39	capital	capital	NOUN
inlawrev-2375	656	40	rates	rate	NOUN
inlawrev-2375	656	41	.	.	PUNCT
inlawrev-2375	657	1	the	the	DET
inlawrev-2375	657	2	court	court	NOUN
inlawrev-2375	657	3	rejected	reject	VERB
inlawrev-2375	657	4	this	this	DET
inlawrev-2375	657	5	argument	argument	NOUN
inlawrev-2375	657	6	on	on	ADP
inlawrev-2375	657	7	the	the	DET
inlawrev-2375	657	8	theory	theory	NOUN
inlawrev-2375	657	9	that	that	SCONJ
inlawrev-2375	657	10	any	any	DET
inlawrev-2375	657	11	goodwill	goodwill	NOUN
inlawrev-2375	657	12	generated	generate	VERB
inlawrev-2375	657	13	through	through	ADP
inlawrev-2375	657	14	the	the	DET
inlawrev-2375	657	15	taxpayer	taxpayer	NOUN
inlawrev-2375	657	16	's	's	PART
inlawrev-2375	657	17	efforts	effort	NOUN
inlawrev-2375	657	18	attached	attach	VERB
inlawrev-2375	657	19	to	to	ADP
inlawrev-2375	657	20	the	the	DET
inlawrev-2375	657	21	manufacturer	manufacturer	NOUN
inlawrev-2375	657	22	's	's	PART
inlawrev-2375	657	23	products	product	NOUN
inlawrev-2375	657	24	,	,	PUNCT
inlawrev-2375	657	25	not	not	PART
inlawrev-2375	657	26	the	the	DET
inlawrev-2375	657	27	taxpayer	taxpayer	NOUN
inlawrev-2375	657	28	's	's	PART
inlawrev-2375	657	29	business	business	NOUN
inlawrev-2375	657	30	,	,	PUNCT
inlawrev-2375	657	31	and	and	CCONJ
inlawrev-2375	657	32	thus	thus	ADV
inlawrev-2375	657	33	could	could	AUX
inlawrev-2375	657	34	not	not	PART
inlawrev-2375	657	35	have	have	AUX
inlawrev-2375	657	36	been	be	AUX
inlawrev-2375	657	37	transferred	transfer	VERB
inlawrev-2375	657	38	by	by	ADP
inlawrev-2375	657	39	the	the	DET
inlawrev-2375	657	40	taxpayer.^	taxpayer.^	PROPN
inlawrev-2375	657	41	*	*	PROPN
inlawrev-2375	657	42	*	*	PROPN
inlawrev-2375	657	43	in	in	ADP
inlawrev-2375	657	44	addition	addition	NOUN
inlawrev-2375	657	45	,	,	PUNCT
inlawrev-2375	657	46	the	the	DET
inlawrev-2375	657	47	court	court	NOUN
inlawrev-2375	657	48	observed	observe	VERB
inlawrev-2375	657	49	that	that	SCONJ
inlawrev-2375	657	50	the	the	DET
inlawrev-2375	657	51	taxpayer	taxpayer	NOUN
inlawrev-2375	657	52	did	do	AUX
inlawrev-2375	657	53	not	not	PART
inlawrev-2375	657	54	transfer	transfer	VERB
inlawrev-2375	657	55	a	a	DET
inlawrev-2375	657	56	franchise	franchise	NOUN
inlawrev-2375	657	57	,	,	PUNCT
inlawrev-2375	657	58	he	he	PRON
inlawrev-2375	657	59	simply	simply	ADV
inlawrev-2375	657	60	released	release	VERB
inlawrev-2375	657	61	a	a	DET
inlawrev-2375	657	62	contract	contract	NOUN
inlawrev-2375	657	63	right	right	NOUN
inlawrev-2375	657	64	to	to	PART
inlawrev-2375	657	65	earn	earn	VERB
inlawrev-2375	657	66	ordinary	ordinary	ADJ
inlawrev-2375	657	67	income	income	NOUN
inlawrev-2375	657	68	,	,	PUNCT
inlawrev-2375	657	69	and	and	CCONJ
inlawrev-2375	657	70	that	that	SCONJ
inlawrev-2375	657	71	as	as	ADP
inlawrev-2375	657	72	a	a	DET
inlawrev-2375	657	73	general	general	ADJ
inlawrev-2375	657	74	principle	principle	ADJ
inlawrev-2375	657	75	consideration	consideration	NOUN
inlawrev-2375	657	76	received	receive	VERB
inlawrev-2375	657	77	for	for	ADP
inlawrev-2375	657	78	the	the	DET
inlawrev-2375	657	79	transfer	transfer	NOUN
inlawrev-2375	657	80	of	of	ADP
inlawrev-2375	657	81	a	a	DET
inlawrev-2375	657	82	contract	contract	NOUN
inlawrev-2375	657	83	right	right	NOUN
inlawrev-2375	657	84	to	to	PART
inlawrev-2375	657	85	receive	receive	VERB
inlawrev-2375	657	86	income	income	NOUN
inlawrev-2375	657	87	for	for	ADP
inlawrev-2375	657	88	the	the	DET
inlawrev-2375	657	89	performance	performance	NOUN
inlawrev-2375	657	90	of	of	ADP
inlawrev-2375	657	91	future	future	ADJ
inlawrev-2375	657	92	services	service	NOUN
inlawrev-2375	657	93	is	be	AUX
inlawrev-2375	657	94	taxable	taxable	ADJ
inlawrev-2375	657	95	as	as	ADP
inlawrev-2375	657	96	ordinary	ordinary	ADJ
inlawrev-2375	657	97	income	income	NOUN
inlawrev-2375	657	98	.	.	PUNCT
inlawrev-2375	658	1	^^^	^^^	PUNCT
inlawrev-2375	658	2	as	as	SCONJ
inlawrev-2375	658	3	the	the	DET
inlawrev-2375	658	4	foregoing	forego	VERB
inlawrev-2375	658	5	cases	case	NOUN
inlawrev-2375	658	6	demonstrate	demonstrate	VERB
inlawrev-2375	658	7	,	,	PUNCT
inlawrev-2375	658	8	the	the	DET
inlawrev-2375	658	9	courts	court	NOUN
inlawrev-2375	658	10	have	have	AUX
inlawrev-2375	658	11	employed	employ	VERB
inlawrev-2375	658	12	property	property	NOUN
inlawrev-2375	658	13	and	and	CCONJ
inlawrev-2375	658	14	agency	agency	NOUN
inlawrev-2375	658	15	laws	law	NOUN
inlawrev-2375	658	16	in	in	ADP
inlawrev-2375	658	17	characterizing	characterize	VERB
inlawrev-2375	658	18	transactions	transaction	NOUN
inlawrev-2375	658	19	which	which	PRON
inlawrev-2375	658	20	involve	involve	VERB
inlawrev-2375	658	21	the	the	DET
inlawrev-2375	658	22	disposition	disposition	NOUN
inlawrev-2375	658	23	of	of	ADP
inlawrev-2375	658	24	service	service	NOUN
inlawrev-2375	658	25	contracts	contract	NOUN
inlawrev-2375	658	26	plus	plus	CCONJ
inlawrev-2375	658	27	other	other	ADJ
inlawrev-2375	658	28	valuable	valuable	ADJ
inlawrev-2375	658	29	rights	right	NOUN
inlawrev-2375	658	30	.	.	PUNCT
inlawrev-2375	659	1	for	for	ADP
inlawrev-2375	659	2	example	example	NOUN
inlawrev-2375	659	3	,	,	PUNCT
inlawrev-2375	659	4	in	in	ADP
inlawrev-2375	659	5	flower	flower	NOUN
inlawrev-2375	659	6	the	the	DET
inlawrev-2375	659	7	court	court	NOUN
inlawrev-2375	659	8	emphasized	emphasize	VERB
inlawrev-2375	659	9	that	that	SCONJ
inlawrev-2375	659	10	the	the	DET
inlawrev-2375	659	11	taxpayer	taxpayer	NOUN
inlawrev-2375	659	12	was	be	AUX
inlawrev-2375	659	13	the	the	DET
inlawrev-2375	659	14	agent	agent	NOUN
inlawrev-2375	659	15	of	of	ADP
inlawrev-2375	659	16	another	another	PRON
inlawrev-2375	659	17	so	so	SCONJ
inlawrev-2375	659	18	that	that	SCONJ
inlawrev-2375	659	19	as	as	ADP
inlawrev-2375	659	20	a	a	DET
inlawrev-2375	659	21	matter	matter	NOUN
inlawrev-2375	659	22	of	of	ADP
inlawrev-2375	659	23	law	law	NOUN
inlawrev-2375	659	24	any	any	DET
inlawrev-2375	659	25	goodwill	goodwill	NOUN
inlawrev-2375	659	26	or	or	CCONJ
inlawrev-2375	659	27	business	business	NOUN
inlawrev-2375	659	28	records	record	NOUN
inlawrev-2375	659	29	developed	develop	VERB
inlawrev-2375	659	30	by	by	ADP
inlawrev-2375	659	31	the	the	DET
inlawrev-2375	659	32	taxpayer	taxpayer	NOUN
inlawrev-2375	659	33	did	do	AUX
inlawrev-2375	659	34	not	not	PART
inlawrev-2375	659	35	belong	belong	VERB
inlawrev-2375	659	36	to	to	ADP
inlawrev-2375	659	37	him	he	PRON
inlawrev-2375	659	38	but	but	CCONJ
inlawrev-2375	659	39	to	to	ADP
inlawrev-2375	659	40	his	his	PRON
inlawrev-2375	659	41	principal	principal	NOUN
inlawrev-2375	659	42	.	.	PUNCT
inlawrev-2375	660	1	^^	^^	PUNCT
inlawrev-2375	660	2	*	*	PUNCT
inlawrev-2375	660	3	thus	thus	ADV
inlawrev-2375	660	4	,	,	PUNCT
inlawrev-2375	660	5	the	the	DET
inlawrev-2375	660	6	taxpayer	taxpayer	NOUN
inlawrev-2375	660	7	lacked	lack	VERB
inlawrev-2375	660	8	a	a	DET
inlawrev-2375	660	9	property	property	NOUN
inlawrev-2375	660	10	interest	interest	NOUN
inlawrev-2375	660	11	to	to	PART
inlawrev-2375	660	12	which	which	PRON
inlawrev-2375	660	13	a	a	DET
inlawrev-2375	660	14	portion	portion	NOUN
inlawrev-2375	660	15	of	of	ADP
inlawrev-2375	660	16	the	the	DET
inlawrev-2375	660	17	consideration	consideration	NOUN
inlawrev-2375	660	18	could	could	AUX
inlawrev-2375	660	19	be	be	AUX
inlawrev-2375	660	20	allocated	allocate	VERB
inlawrev-2375	660	21	.	.	PUNCT
inlawrev-2375	661	1	in	in	ADP
inlawrev-2375	661	2	bisbeebaldwin	bisbeebaldwin	NOUN
inlawrev-2375	661	3	,	,	PUNCT
inlawrev-2375	661	4	however	however	ADV
inlawrev-2375	661	5	,	,	PUNCT
inlawrev-2375	661	6	the	the	DET
inlawrev-2375	661	7	taxpayer	taxpayer	NOUN
inlawrev-2375	661	8	was	be	AUX
inlawrev-2375	661	9	accorded	accord	VERB
inlawrev-2375	661	10	partial	partial	ADJ
inlawrev-2375	661	11	capital	capital	NOUN
inlawrev-2375	661	12	gain	gain	VERB
inlawrev-2375	661	13	treatment	treatment	NOUN
inlawrev-2375	661	14	because	because	SCONJ
inlawrev-2375	661	15	he	he	PRON
inlawrev-2375	661	16	had	have	AUX
inlawrev-2375	661	17	developed	develop	VERB
inlawrev-2375	661	18	goodwill	goodwill	NOUN
inlawrev-2375	661	19	and	and	CCONJ
inlawrev-2375	661	20	business	business	NOUN
inlawrev-2375	661	21	records	record	NOUN
inlawrev-2375	661	22	under	under	ADP
inlawrev-2375	661	23	a	a	DET
inlawrev-2375	661	24	contract	contract	NOUN
inlawrev-2375	661	25	as	as	ADP
inlawrev-2375	661	26	a	a	DET
inlawrev-2375	661	27	nonagent.^^^	nonagent.^^^	NOUN
inlawrev-2375	661	28	the	the	DET
inlawrev-2375	661	29	distinction	distinction	NOUN
inlawrev-2375	661	30	based	base	VERB
inlawrev-2375	661	31	on	on	ADP
inlawrev-2375	661	32	agency	agency	NOUN
inlawrev-2375	661	33	and	and	CCONJ
inlawrev-2375	661	34	property	property	NOUN
inlawrev-2375	661	35	law	law	NOUN
inlawrev-2375	661	36	is	be	AUX
inlawrev-2375	661	37	artificial	artificial	ADJ
inlawrev-2375	661	38	and	and	CCONJ
inlawrev-2375	661	39	unpersuasive	unpersuasive	ADJ
inlawrev-2375	661	40	.	.	PUNCT
inlawrev-2375	662	1	the	the	DET
inlawrev-2375	662	2	supreme	supreme	PROPN
inlawrev-2375	662	3	court	court	PROPN
inlawrev-2375	662	4	has	have	AUX
inlawrev-2375	662	5	frequently	frequently	ADV
inlawrev-2375	662	6	admonished	admonish	VERB
inlawrev-2375	662	7	that	that	SCONJ
inlawrev-2375	662	8	the	the	DET
inlawrev-2375	662	9	answer	answer	NOUN
inlawrev-2375	662	10	to	to	ADP
inlawrev-2375	662	11	capital	capital	NOUN
inlawrev-2375	662	12	gain	gain	NOUN
inlawrev-2375	662	13	problems	problem	NOUN
inlawrev-2375	662	14	is	be	AUX
inlawrev-2375	662	15	not	not	PART
inlawrev-2375	662	16	to	to	PART
inlawrev-2375	662	17	be	be	AUX
inlawrev-2375	662	18	discovered	discover	VERB
inlawrev-2375	662	19	in	in	ADP
inlawrev-2375	662	20	concepts	concept	NOUN
inlawrev-2375	662	21	of	of	ADP
inlawrev-2375	662	22	property	property	NOUN
inlawrev-2375	662	23	law	law	NOUN
inlawrev-2375	662	24	or	or	CCONJ
inlawrev-2375	662	25	other	other	ADJ
inlawrev-2375	662	26	local	local	ADJ
inlawrev-2375	662	27	law	law	NOUN
inlawrev-2375	662	28	which	which	PRON
inlawrev-2375	662	29	may	may	AUX
inlawrev-2375	662	30	vary	vary	VERB
inlawrev-2375	662	31	from	from	ADP
inlawrev-2375	662	32	state	state	NOUN
inlawrev-2375	662	33	to	to	ADP
inlawrev-2375	662	34	state	state	NOUN
inlawrev-2375	662	35	.	.	PUNCT
inlawrev-2375	663	1	^^^	^^^	PUNCT
inlawrev-2375	663	2	as	as	ADP
inlawrev-2375	663	3	a	a	DET
inlawrev-2375	663	4	matter	matter	NOUN
inlawrev-2375	663	5	of	of	ADP
inlawrev-2375	663	6	substance	substance	NOUN
inlawrev-2375	663	7	,	,	PUNCT
inlawrev-2375	663	8	the	the	DET
inlawrev-2375	663	9	taxpayers	taxpayer	NOUN
inlawrev-2375	663	10	in	in	ADP
inlawrev-2375	663	11	all	all	DET
inlawrev-2375	663	12	these	these	DET
inlawrev-2375	663	13	•"505	•"505	NUM
inlawrev-2375	663	14	f.2d	f.2d	NOUN
inlawrev-2375	663	15	1302	1302	NUM
inlawrev-2375	663	16	(	(	PUNCT
inlawrev-2375	663	17	5th	5th	ADJ
inlawrev-2375	663	18	cir	cir	NOUN
inlawrev-2375	663	19	.	.	PROPN
inlawrev-2375	663	20	1974	1974	NUM
inlawrev-2375	663	21	)	)	PUNCT
inlawrev-2375	663	22	,	,	PUNCT
inlawrev-2375	663	23	aff'g	aff'g	VERB
inlawrev-2375	663	24	mem	mem	ADJ
inlawrev-2375	663	25	.	.	PROPN
inlawrev-2375	663	26	61	61	NUM
inlawrev-2375	663	27	t.c	t.c	PROPN
inlawrev-2375	663	28	.	.	PROPN
inlawrev-2375	663	29	140	140	NUM
inlawrev-2375	663	30	(	(	PUNCT
inlawrev-2375	663	31	1973	1973	NUM
inlawrev-2375	663	32	)	)	PUNCT
inlawrev-2375	663	33	.	.	PUNCT
inlawrev-2375	664	1	'	'	PUNCT
inlawrev-2375	664	2	*	*	PUNCT
inlawrev-2375	664	3	^61	^61	PUNCT
inlawrev-2375	664	4	t.c	t.c	PROPN
inlawrev-2375	664	5	.	.	PROPN
inlawrev-2375	664	6	140	140	NUM
inlawrev-2375	664	7	,	,	PUNCT
inlawrev-2375	664	8	149	149	NUM
inlawrev-2375	664	9	(	(	PUNCT
inlawrev-2375	664	10	1973	1973	NUM
inlawrev-2375	664	11	)	)	PUNCT
inlawrev-2375	664	12	,	,	PUNCT
inlawrev-2375	664	13	aff'd	aff'd	VERB
inlawrev-2375	664	14	mem	mem	ADJ
inlawrev-2375	664	15	.	.	PROPN
inlawrev-2375	664	16	,	,	PUNCT
inlawrev-2375	664	17	505	505	NUM
inlawrev-2375	664	18	f.2d	f.2d	NOUN
inlawrev-2375	664	19	1302	1302	NUM
inlawrev-2375	664	20	(	(	PUNCT
inlawrev-2375	664	21	1974	1974	NUM
inlawrev-2375	664	22	)	)	PUNCT
inlawrev-2375	664	23	.	.	PUNCT
inlawrev-2375	665	1	'	'	PUNCT
inlawrev-2375	665	2	*	*	PUNCT
inlawrev-2375	665	3	'	'	VERB
inlawrev-2375	665	4	i	i	PRON
inlawrev-2375	665	5	d.	d.	PROPN
inlawrev-2375	665	6	at	at	ADP
inlawrev-2375	665	7	150	150	NUM
inlawrev-2375	665	8	.	.	PUNCT
inlawrev-2375	666	1	'	'	PUNCT
inlawrev-2375	666	2	*	*	PUNCT
inlawrev-2375	666	3	ud	ud	INTJ
inlawrev-2375	666	4	.	.	PUNCT
inlawrev-2375	667	1	at	at	ADP
inlawrev-2375	667	2	151	151	NUM
inlawrev-2375	667	3	.	.	PUNCT
inlawrev-2375	668	1	see	see	VERB
inlawrev-2375	668	2	,	,	PUNCT
inlawrev-2375	668	3	e.g.	e.g.	ADV
inlawrev-2375	668	4	,	,	PUNCT
inlawrev-2375	668	5	furrer	furrer	NOUN
inlawrev-2375	668	6	v.	v.	PROPN
inlawrev-2375	668	7	commissioner	commissioner	PROPN
inlawrev-2375	668	8	,	,	PUNCT
inlawrev-2375	668	9	45	45	NUM
inlawrev-2375	668	10	t.c.m	t.c.m	NOUN
inlawrev-2375	668	11	.	.	PUNCT
inlawrev-2375	669	1	(	(	PUNCT
inlawrev-2375	669	2	p	p	NOUN
inlawrev-2375	669	3	-	-	PUNCT
inlawrev-2375	669	4	h	h	NOUN
inlawrev-2375	669	5	)	)	PUNCT
inlawrev-2375	669	6	1	1	NUM
inlawrev-2375	669	7	76,331	76,331	NUM
inlawrev-2375	669	8	(	(	PUNCT
inlawrev-2375	669	9	1976	1976	NUM
inlawrev-2375	669	10	)	)	PUNCT
inlawrev-2375	669	11	,	,	PUNCT
inlawrev-2375	669	12	115	115	NUM
inlawrev-2375	669	13	(	(	PUNCT
inlawrev-2375	669	14	9th	9th	ADJ
inlawrev-2375	669	15	cir	cir	NOUN
inlawrev-2375	669	16	.	.	PUNCT
inlawrev-2375	669	17	1977	1977	NUM
inlawrev-2375	669	18	)	)	PUNCT
inlawrev-2375	669	19	(	(	PUNCT
inlawrev-2375	669	20	capital	capital	NOUN
inlawrev-2375	669	21	gain	gain	NOUN
inlawrev-2375	669	22	denied	deny	VERB
inlawrev-2375	669	23	on	on	ADP
inlawrev-2375	669	24	facts	fact	NOUN
inlawrev-2375	669	25	similar	similar	ADJ
inlawrev-2375	669	26	to	to	ADP
inlawrev-2375	669	27	those	those	PRON
inlawrev-2375	669	28	in	in	ADP
inlawrev-2375	669	29	flower	flower	NOUN
inlawrev-2375	669	30	)	)	PUNCT
inlawrev-2375	669	31	,	,	PUNCT
inlawrev-2375	669	32	•*«61	•*«61	NOUN
inlawrev-2375	669	33	t.c	t.c	PROPN
inlawrev-2375	669	34	.	.	PROPN
inlawrev-2375	670	1	at	at	ADP
inlawrev-2375	670	2	150	150	NUM
inlawrev-2375	670	3	.	.	PUNCT
inlawrev-2375	670	4	'	'	PUNCT
inlawrev-2375	670	5	^'320	^'320	NUM
inlawrev-2375	670	6	f.2d	f.2d	PUNCT
inlawrev-2375	670	7	at	at	ADP
inlawrev-2375	670	8	934	934	NUM
inlawrev-2375	670	9	.	.	PUNCT
inlawrev-2375	670	10	'	'	PUNCT
inlawrev-2375	670	11	^'"'it	^'"'it	PRON
inlawrev-2375	670	12	is	be	AUX
inlawrev-2375	670	13	the	the	DET
inlawrev-2375	670	14	will	will	NOUN
inlawrev-2375	670	15	of	of	ADP
inlawrev-2375	670	16	congress	congress	PROPN
inlawrev-2375	670	17	which	which	PRON
inlawrev-2375	670	18	controls	control	VERB
inlawrev-2375	670	19	,	,	PUNCT
inlawrev-2375	670	20	and	and	CCONJ
inlawrev-2375	670	21	the	the	DET
inlawrev-2375	670	22	expression	expression	NOUN
inlawrev-2375	670	23	of	of	ADP
inlawrev-2375	670	24	its	its	PRON
inlawrev-2375	670	25	will	will	NOUN
inlawrev-2375	670	26	in	in	ADP
inlawrev-2375	670	27	legislation	legislation	NOUN
inlawrev-2375	670	28	...	...	PUNCT
inlawrev-2375	670	29	is	be	AUX
inlawrev-2375	670	30	to	to	PART
inlawrev-2375	670	31	be	be	AUX
inlawrev-2375	670	32	interpreted	interpret	VERB
inlawrev-2375	670	33	so	so	SCONJ
inlawrev-2375	670	34	as	as	SCONJ
inlawrev-2375	670	35	to	to	PART
inlawrev-2375	670	36	give	give	VERB
inlawrev-2375	670	37	a	a	DET
inlawrev-2375	670	38	uniform	uniform	ADJ
inlawrev-2375	670	39	application	application	NOUN
inlawrev-2375	670	40	to	to	ADP
inlawrev-2375	670	41	a	a	DET
inlawrev-2375	670	42	nationwide	nationwide	ADJ
inlawrev-2375	670	43	scheme	scheme	NOUN
inlawrev-2375	670	44	of	of	ADP
inlawrev-2375	670	45	taxation	taxation	NOUN
inlawrev-2375	670	46	.	.	PUNCT
inlawrev-2375	670	47	.	.	PUNCT
inlawrev-2375	670	48	.	.	PUNCT
inlawrev-2375	670	49	.	.	PUNCT
inlawrev-2375	671	1	state	state	NOUN
inlawrev-2375	671	2	law	law	NOUN
inlawrev-2375	671	3	may	may	AUX
inlawrev-2375	671	4	control	control	VERB
inlawrev-2375	671	5	only	only	ADV
inlawrev-2375	671	6	when	when	SCONJ
inlawrev-2375	671	7	the	the	DET
inlawrev-2375	671	8	federal	federal	ADJ
inlawrev-2375	671	9	taxing	tax	VERB
inlawrev-2375	671	10	act	act	NOUN
inlawrev-2375	671	11	,	,	PUNCT
inlawrev-2375	671	12	by	by	ADP
inlawrev-2375	671	13	express	express	ADJ
inlawrev-2375	671	14	language	language	NOUN
inlawrev-2375	671	15	or	or	CCONJ
inlawrev-2375	671	16	necessary	necessary	ADJ
inlawrev-2375	671	17	implication	implication	NOUN
inlawrev-2375	671	18	,	,	PUNCT
inlawrev-2375	671	19	makes	make	VERB
inlawrev-2375	671	20	its	its	PRON
inlawrev-2375	671	21	own	own	ADJ
inlawrev-2375	671	22	operation	operation	NOUN
inlawrev-2375	671	23	dependent	dependent	ADJ
inlawrev-2375	671	24	on	on	ADP
inlawrev-2375	671	25	state	state	NOUN
inlawrev-2375	671	26	law	law	NOUN
inlawrev-2375	671	27	.	.	PUNCT
inlawrev-2375	671	28	"	"	PUNCT
inlawrev-2375	672	1	burnet	burnet	PROPN
inlawrev-2375	672	2	v.	v.	PROPN
inlawrev-2375	672	3	harmel	harmel	PROPN
inlawrev-2375	672	4	,	,	PUNCT
inlawrev-2375	672	5	287	287	NUM
inlawrev-2375	672	6	u.s	u.s	PROPN
inlawrev-2375	672	7	.	.	PROPN
inlawrev-2375	672	8	103	103	NUM
inlawrev-2375	672	9	,	,	PUNCT
inlawrev-2375	672	10	110	110	NUM
inlawrev-2375	672	11	(	(	PUNCT
inlawrev-2375	672	12	1932	1932	NUM
inlawrev-2375	672	13	)	)	PUNCT
inlawrev-2375	672	14	(	(	PUNCT
inlawrev-2375	672	15	citations	citation	NOUN
inlawrev-2375	672	16	omitted	omit	VERB
inlawrev-2375	672	17	)	)	PUNCT
inlawrev-2375	672	18	.	.	PUNCT
inlawrev-2375	673	1	494	494	NUM
inlawrev-2375	673	2	indiana	indiana	PROPN
inlawrev-2375	673	3	law	law	PROPN
inlawrev-2375	673	4	review	review	NOUN
inlawrev-2375	673	5	[	[	X
inlawrev-2375	673	6	vol	vol	NOUN
inlawrev-2375	673	7	.	.	PUNCT
inlawrev-2375	674	1	13:463	13:463	NUM
inlawrev-2375	674	2	cases	case	NOUN
inlawrev-2375	674	3	were	be	AUX
inlawrev-2375	674	4	doing	do	VERB
inlawrev-2375	674	5	business	business	NOUN
inlawrev-2375	674	6	under	under	ADP
inlawrev-2375	674	7	a	a	DET
inlawrev-2375	674	8	contract	contract	NOUN
inlawrev-2375	674	9	and	and	CCONJ
inlawrev-2375	674	10	were	be	AUX
inlawrev-2375	674	11	able	able	ADJ
inlawrev-2375	674	12	to	to	PART
inlawrev-2375	674	13	negotiate	negotiate	VERB
inlawrev-2375	674	14	for	for	ADP
inlawrev-2375	674	15	a	a	DET
inlawrev-2375	674	16	payment	payment	NOUN
inlawrev-2375	674	17	in	in	ADP
inlawrev-2375	674	18	exchange	exchange	NOUN
inlawrev-2375	674	19	for	for	ADP
inlawrev-2375	674	20	relinquishing	relinquish	VERB
inlawrev-2375	674	21	their	their	PRON
inlawrev-2375	674	22	contractual	contractual	ADJ
inlawrev-2375	674	23	rights	right	NOUN
inlawrev-2375	674	24	.	.	PUNCT
inlawrev-2375	675	1	regardless	regardless	ADV
inlawrev-2375	675	2	of	of	ADP
inlawrev-2375	675	3	who	who	PRON
inlawrev-2375	675	4	owned	own	VERB
inlawrev-2375	675	5	the	the	DET
inlawrev-2375	675	6	business	business	NOUN
inlawrev-2375	675	7	records	record	NOUN
inlawrev-2375	675	8	and	and	CCONJ
inlawrev-2375	675	9	goodwill	goodwill	NOUN
inlawrev-2375	675	10	,	,	PUNCT
inlawrev-2375	675	11	the	the	DET
inlawrev-2375	675	12	taxpayer	taxpayer	NOUN
inlawrev-2375	675	13	in	in	ADP
inlawrev-2375	675	14	each	each	DET
inlawrev-2375	675	15	case	case	NOUN
inlawrev-2375	675	16	was	be	AUX
inlawrev-2375	675	17	entitled	entitle	VERB
inlawrev-2375	675	18	to	to	ADP
inlawrev-2375	675	19	their	their	PRON
inlawrev-2375	675	20	use	use	NOUN
inlawrev-2375	675	21	and	and	CCONJ
inlawrev-2375	675	22	benefit	benefit	VERB
inlawrev-2375	675	23	so	so	ADV
inlawrev-2375	675	24	long	long	ADV
inlawrev-2375	675	25	as	as	SCONJ
inlawrev-2375	675	26	the	the	DET
inlawrev-2375	675	27	contract	contract	NOUN
inlawrev-2375	675	28	endured	endure	VERB
inlawrev-2375	675	29	and	and	CCONJ
inlawrev-2375	675	30	was	be	AUX
inlawrev-2375	675	31	being	be	AUX
inlawrev-2375	675	32	compensated	compensate	VERB
inlawrev-2375	675	33	for	for	ADP
inlawrev-2375	675	34	the	the	DET
inlawrev-2375	675	35	surrender	surrender	NOUN
inlawrev-2375	675	36	of	of	ADP
inlawrev-2375	675	37	that	that	DET
inlawrev-2375	675	38	valuable	valuable	ADJ
inlawrev-2375	675	39	right	right	NOUN
inlawrev-2375	675	40	.	.	PUNCT
inlawrev-2375	676	1	the	the	DET
inlawrev-2375	676	2	fact	fact	NOUN
inlawrev-2375	676	3	that	that	SCONJ
inlawrev-2375	676	4	ordinary	ordinary	ADJ
inlawrev-2375	676	5	income	income	NOUN
inlawrev-2375	676	6	would	would	AUX
inlawrev-2375	676	7	have	have	AUX
inlawrev-2375	676	8	been	be	AUX
inlawrev-2375	676	9	realized	realize	VERB
inlawrev-2375	676	10	had	have	AUX
inlawrev-2375	676	11	the	the	DET
inlawrev-2375	676	12	taxpayer	taxpayer	NOUN
inlawrev-2375	676	13	continued	continue	VERB
inlawrev-2375	676	14	to	to	PART
inlawrev-2375	676	15	conduct	conduct	VERB
inlawrev-2375	676	16	business	business	NOUN
inlawrev-2375	676	17	should	should	AUX
inlawrev-2375	676	18	not	not	PART
inlawrev-2375	676	19	be	be	AUX
inlawrev-2375	676	20	controlling	control	VERB
inlawrev-2375	676	21	.	.	PUNCT
inlawrev-2375	677	1	one	one	NUM
inlawrev-2375	677	2	who	who	PRON
inlawrev-2375	677	3	sells	sell	VERB
inlawrev-2375	677	4	inventory	inventory	NOUN
inlawrev-2375	677	5	in	in	ADP
inlawrev-2375	677	6	the	the	DET
inlawrev-2375	677	7	ordinary	ordinary	ADJ
inlawrev-2375	677	8	course	course	NOUN
inlawrev-2375	677	9	of	of	ADP
inlawrev-2375	677	10	his	his	PRON
inlawrev-2375	677	11	business	business	NOUN
inlawrev-2375	677	12	also	also	ADV
inlawrev-2375	677	13	earns	earn	VERB
inlawrev-2375	677	14	ordinary	ordinary	ADJ
inlawrev-2375	677	15	income	income	NOUN
inlawrev-2375	677	16	.	.	PUNCT
inlawrev-2375	678	1	that	that	PRON
inlawrev-2375	678	2	does	do	AUX
inlawrev-2375	678	3	not	not	PART
inlawrev-2375	678	4	preclude	preclude	VERB
inlawrev-2375	678	5	capital	capital	NOUN
inlawrev-2375	678	6	gain	gain	NOUN
inlawrev-2375	678	7	treatment	treatment	NOUN
inlawrev-2375	678	8	when	when	SCONJ
inlawrev-2375	678	9	the	the	DET
inlawrev-2375	678	10	business	business	NOUN
inlawrev-2375	678	11	is	be	AUX
inlawrev-2375	678	12	liquidated	liquidate	VERB
inlawrev-2375	678	13	and	and	CCONJ
inlawrev-2375	678	14	the	the	DET
inlawrev-2375	678	15	inventory	inventory	NOUN
inlawrev-2375	678	16	sold	sell	VERB
inlawrev-2375	678	17	in	in	ADP
inlawrev-2375	678	18	bulk	bulk	NOUN
inlawrev-2375	678	19	.	.	PUNCT
inlawrev-2375	679	1	similarly	similarly	ADV
inlawrev-2375	679	2	,	,	PUNCT
inlawrev-2375	679	3	the	the	DET
inlawrev-2375	679	4	liquidation	liquidation	NOUN
inlawrev-2375	679	5	of	of	ADP
inlawrev-2375	679	6	valuable	valuable	ADJ
inlawrev-2375	679	7	contractual	contractual	ADJ
inlawrev-2375	679	8	rights	right	NOUN
inlawrev-2375	679	9	should	should	AUX
inlawrev-2375	679	10	not	not	PART
inlawrev-2375	679	11	preclude	preclude	VERB
inlawrev-2375	679	12	capital	capital	NOUN
inlawrev-2375	679	13	gain	gain	NOUN
inlawrev-2375	679	14	treatment	treatment	NOUN
inlawrev-2375	679	15	merely	merely	ADV
inlawrev-2375	679	16	because	because	SCONJ
inlawrev-2375	679	17	the	the	DET
inlawrev-2375	679	18	rights	right	NOUN
inlawrev-2375	679	19	would	would	AUX
inlawrev-2375	679	20	have	have	AUX
inlawrev-2375	679	21	produced	produce	VERB
inlawrev-2375	679	22	ordinary	ordinary	ADJ
inlawrev-2375	679	23	income	income	NOUN
inlawrev-2375	679	24	if	if	SCONJ
inlawrev-2375	679	25	retained	retain	VERB
inlawrev-2375	679	26	.	.	PUNCT
inlawrev-2375	680	1	for	for	ADP
inlawrev-2375	680	2	the	the	DET
inlawrev-2375	680	3	same	same	ADJ
inlawrev-2375	680	4	reasons	reason	NOUN
inlawrev-2375	680	5	,	,	PUNCT
inlawrev-2375	680	6	the	the	DET
inlawrev-2375	680	7	pure	pure	ADJ
inlawrev-2375	680	8	employment	employment	NOUN
inlawrev-2375	680	9	contract	contract	NOUN
inlawrev-2375	680	10	cases^^	cases^^	NOUN
inlawrev-2375	680	11	'	'	PUNCT
inlawrev-2375	680	12	have	have	AUX
inlawrev-2375	680	13	not	not	PART
inlawrev-2375	680	14	been	be	AUX
inlawrev-2375	680	15	decided	decide	VERB
inlawrev-2375	680	16	on	on	ADP
inlawrev-2375	680	17	a	a	DET
inlawrev-2375	680	18	principled	principled	ADJ
inlawrev-2375	680	19	basis	basis	NOUN
inlawrev-2375	680	20	.	.	PUNCT
inlawrev-2375	681	1	the	the	DET
inlawrev-2375	681	2	absence	absence	NOUN
inlawrev-2375	681	3	of	of	ADP
inlawrev-2375	681	4	business	business	NOUN
inlawrev-2375	681	5	records	record	NOUN
inlawrev-2375	681	6	,	,	PUNCT
inlawrev-2375	681	7	goodwill	goodwill	NOUN
inlawrev-2375	681	8	,	,	PUNCT
inlawrev-2375	681	9	or	or	CCONJ
inlawrev-2375	681	10	some	some	DET
inlawrev-2375	681	11	other	other	ADJ
inlawrev-2375	681	12	property	property	NOUN
inlawrev-2375	681	13	aside	aside	ADV
inlawrev-2375	681	14	from	from	ADP
inlawrev-2375	681	15	the	the	DET
inlawrev-2375	681	16	contract	contract	NOUN
inlawrev-2375	681	17	itself	itself	PRON
inlawrev-2375	681	18	should	should	AUX
inlawrev-2375	681	19	not	not	PART
inlawrev-2375	681	20	result	result	VERB
inlawrev-2375	681	21	in	in	ADP
inlawrev-2375	681	22	automatic	automatic	ADJ
inlawrev-2375	681	23	denial	denial	NOUN
inlawrev-2375	681	24	of	of	ADP
inlawrev-2375	681	25	capital	capital	NOUN
inlawrev-2375	681	26	gain	gain	NOUN
inlawrev-2375	681	27	treatment	treatment	NOUN
inlawrev-2375	681	28	.	.	PUNCT
inlawrev-2375	682	1	that	that	DET
inlawrev-2375	682	2	amounts	amount	NOUN
inlawrev-2375	682	3	received	receive	VERB
inlawrev-2375	682	4	in	in	ADP
inlawrev-2375	682	5	exchange	exchange	NOUN
inlawrev-2375	682	6	for	for	ADP
inlawrev-2375	682	7	service	service	NOUN
inlawrev-2375	682	8	contracts	contract	NOUN
inlawrev-2375	682	9	are	be	AUX
inlawrev-2375	682	10	substitutes	substitute	NOUN
inlawrev-2375	682	11	for	for	ADP
inlawrev-2375	682	12	ordinary	ordinary	ADJ
inlawrev-2375	682	13	income	income	NOUN
inlawrev-2375	682	14	should	should	AUX
inlawrev-2375	682	15	not	not	PART
inlawrev-2375	682	16	be	be	AUX
inlawrev-2375	682	17	conclusive	conclusive	ADJ
inlawrev-2375	682	18	.	.	PUNCT
inlawrev-2375	683	1	the	the	DET
inlawrev-2375	683	2	sale	sale	NOUN
inlawrev-2375	683	3	of	of	ADP
inlawrev-2375	683	4	inventory	inventory	NOUN
inlawrev-2375	683	5	or	or	CCONJ
inlawrev-2375	683	6	the	the	DET
inlawrev-2375	683	7	sale	sale	NOUN
inlawrev-2375	683	8	of	of	ADP
inlawrev-2375	683	9	stock	stock	NOUN
inlawrev-2375	683	10	for	for	ADP
inlawrev-2375	683	11	a	a	DET
inlawrev-2375	683	12	price	price	NOUN
inlawrev-2375	683	13	determined	determine	VERB
inlawrev-2375	683	14	by	by	ADP
inlawrev-2375	683	15	expected	expect	VERB
inlawrev-2375	683	16	dividends	dividend	NOUN
inlawrev-2375	683	17	could	could	AUX
inlawrev-2375	683	18	also	also	ADV
inlawrev-2375	683	19	be	be	AUX
inlawrev-2375	683	20	described	describe	VERB
inlawrev-2375	683	21	as	as	ADP
inlawrev-2375	683	22	a	a	DET
inlawrev-2375	683	23	substitute	substitute	NOUN
inlawrev-2375	683	24	for	for	ADP
inlawrev-2375	683	25	income	income	NOUN
inlawrev-2375	683	26	.	.	PUNCT
inlawrev-2375	684	1	it	it	PRON
inlawrev-2375	684	2	seems	seem	VERB
inlawrev-2375	684	3	the	the	DET
inlawrev-2375	684	4	assignment	assignment	NOUN
inlawrev-2375	684	5	of	of	ADP
inlawrev-2375	684	6	income	income	NOUN
inlawrev-2375	684	7	cases	case	NOUN
inlawrev-2375	684	8	which	which	PRON
inlawrev-2375	684	9	flatly	flatly	ADV
inlawrev-2375	684	10	preclude	preclude	VERB
inlawrev-2375	684	11	the	the	DET
inlawrev-2375	684	12	gratuitous	gratuitous	ADJ
inlawrev-2375	684	13	assignment	assignment	NOUN
inlawrev-2375	684	14	of	of	ADP
inlawrev-2375	684	15	earned	earn	VERB
inlawrev-2375	684	16	income^^^	income^^^	PROPN
inlawrev-2375	684	17	have	have	AUX
inlawrev-2375	684	18	had	have	VERB
inlawrev-2375	684	19	an	an	DET
inlawrev-2375	684	20	unfortunate	unfortunate	ADJ
inlawrev-2375	684	21	impact	impact	NOUN
inlawrev-2375	684	22	here	here	ADV
inlawrev-2375	684	23	.	.	PUNCT
inlawrev-2375	685	1	preserving	preserve	VERB
inlawrev-2375	685	2	the	the	DET
inlawrev-2375	685	3	integrity	integrity	NOUN
inlawrev-2375	685	4	of	of	ADP
inlawrev-2375	685	5	progressive	progressive	ADJ
inlawrev-2375	685	6	taxation	taxation	NOUN
inlawrev-2375	685	7	provides	provide	VERB
inlawrev-2375	685	8	an	an	DET
inlawrev-2375	685	9	adequate	adequate	ADJ
inlawrev-2375	685	10	basis	basis	NOUN
inlawrev-2375	685	11	for	for	ADP
inlawrev-2375	685	12	an	an	DET
inlawrev-2375	685	13	absolute	absolute	ADJ
inlawrev-2375	685	14	prohibition	prohibition	NOUN
inlawrev-2375	685	15	on	on	ADP
inlawrev-2375	685	16	the	the	DET
inlawrev-2375	685	17	assignment	assignment	NOUN
inlawrev-2375	685	18	of	of	ADP
inlawrev-2375	685	19	income	income	NOUN
inlawrev-2375	685	20	to	to	PART
inlawrev-2375	685	21	be	be	AUX
inlawrev-2375	685	22	earned	earn	VERB
inlawrev-2375	685	23	in	in	ADP
inlawrev-2375	685	24	the	the	DET
inlawrev-2375	685	25	future	future	NOUN
inlawrev-2375	685	26	by	by	ADP
inlawrev-2375	685	27	the	the	DET
inlawrev-2375	685	28	assignor	assignor	NOUN
inlawrev-2375	685	29	.	.	PUNCT
inlawrev-2375	686	1	that	that	DET
inlawrev-2375	686	2	rationale	rationale	NOUN
inlawrev-2375	686	3	does	do	AUX
inlawrev-2375	686	4	not	not	PART
inlawrev-2375	686	5	extend	extend	VERB
inlawrev-2375	686	6	to	to	ADP
inlawrev-2375	686	7	the	the	DET
inlawrev-2375	686	8	capital	capital	NOUN
inlawrev-2375	686	9	gain	gain	NOUN
inlawrev-2375	686	10	area	area	NOUN
inlawrev-2375	686	11	where	where	SCONJ
inlawrev-2375	686	12	one	one	PRON
inlawrev-2375	686	13	is	be	AUX
inlawrev-2375	686	14	giving	give	VERB
inlawrev-2375	686	15	up	up	ADP
inlawrev-2375	686	16	not	not	PART
inlawrev-2375	686	17	only	only	ADV
inlawrev-2375	686	18	the	the	DET
inlawrev-2375	686	19	right	right	NOUN
inlawrev-2375	686	20	to	to	PART
inlawrev-2375	686	21	receive	receive	VERB
inlawrev-2375	686	22	income	income	NOUN
inlawrev-2375	686	23	but	but	CCONJ
inlawrev-2375	686	24	also	also	ADV
inlawrev-2375	686	25	the	the	DET
inlawrev-2375	686	26	right	right	NOUN
inlawrev-2375	686	27	to	to	PART
inlawrev-2375	686	28	earn	earn	VERB
inlawrev-2375	686	29	future	future	ADJ
inlawrev-2375	686	30	income	income	NOUN
inlawrev-2375	686	31	.	.	PUNCT
inlawrev-2375	687	1	following	follow	VERB
inlawrev-2375	687	2	a	a	DET
inlawrev-2375	687	3	gratuitous	gratuitous	ADJ
inlawrev-2375	687	4	assignment	assignment	NOUN
inlawrev-2375	687	5	of	of	ADP
inlawrev-2375	687	6	income	income	NOUN
inlawrev-2375	687	7	,	,	PUNCT
inlawrev-2375	687	8	the	the	DET
inlawrev-2375	687	9	assignor	assignor	NOUN
inlawrev-2375	687	10	renders	render	VERB
inlawrev-2375	687	11	services	service	NOUN
inlawrev-2375	687	12	but	but	CCONJ
inlawrev-2375	687	13	the	the	DET
inlawrev-2375	687	14	assignee	assignee	NOUN
inlawrev-2375	687	15	collects	collect	VERB
inlawrev-2375	687	16	the	the	DET
inlawrev-2375	687	17	income	income	NOUN
inlawrev-2375	687	18	.	.	PUNCT
inlawrev-2375	688	1	obviously	obviously	ADV
inlawrev-2375	688	2	,	,	PUNCT
inlawrev-2375	688	3	the	the	DET
inlawrev-2375	688	4	assignor	assignor	NOUN
inlawrev-2375	688	5	should	should	AUX
inlawrev-2375	688	6	be	be	AUX
inlawrev-2375	688	7	taxed	tax	VERB
inlawrev-2375	688	8	.	.	PUNCT
inlawrev-2375	689	1	similarly	similarly	ADV
inlawrev-2375	689	2	,	,	PUNCT
inlawrev-2375	689	3	if	if	SCONJ
inlawrev-2375	689	4	one	one	PRON
inlawrev-2375	689	5	sells	sell	VERB
inlawrev-2375	689	6	his	his	PRON
inlawrev-2375	689	7	right	right	NOUN
inlawrev-2375	689	8	to	to	PART
inlawrev-2375	689	9	income	income	VERB
inlawrev-2375	689	10	from	from	ADP
inlawrev-2375	689	11	future	future	ADJ
inlawrev-2375	689	12	services	service	NOUN
inlawrev-2375	689	13	under	under	ADP
inlawrev-2375	689	14	an	an	DET
inlawrev-2375	689	15	employment	employment	NOUN
inlawrev-2375	689	16	contract	contract	NOUN
inlawrev-2375	689	17	for	for	ADP
inlawrev-2375	689	18	a	a	DET
inlawrev-2375	689	19	lump	lump	NOUN
inlawrev-2375	689	20	sum	sum	NOUN
inlawrev-2375	689	21	and	and	CCONJ
inlawrev-2375	689	22	thereafter	thereafter	ADV
inlawrev-2375	689	23	renders	render	VERB
inlawrev-2375	689	24	the	the	DET
inlawrev-2375	689	25	services	service	NOUN
inlawrev-2375	689	26	with	with	ADP
inlawrev-2375	689	27	the	the	DET
inlawrev-2375	689	28	assignee	assignee	NOUN
inlawrev-2375	689	29	collecting	collect	VERB
inlawrev-2375	689	30	the	the	DET
inlawrev-2375	689	31	income	income	NOUN
inlawrev-2375	689	32	,	,	PUNCT
inlawrev-2375	689	33	the	the	DET
inlawrev-2375	689	34	assignor	assignor	NOUN
inlawrev-2375	689	35	should	should	AUX
inlawrev-2375	689	36	be	be	AUX
inlawrev-2375	689	37	taxed	tax	VERB
inlawrev-2375	689	38	at	at	ADP
inlawrev-2375	689	39	ordinary	ordinary	ADJ
inlawrev-2375	689	40	rates	rate	NOUN
inlawrev-2375	689	41	on	on	ADP
inlawrev-2375	689	42	the	the	DET
inlawrev-2375	689	43	lump	lump	NOUN
inlawrev-2375	689	44	sum	sum	NOUN
inlawrev-2375	689	45	because	because	SCONJ
inlawrev-2375	689	46	it	it	PRON
inlawrev-2375	689	47	is	be	AUX
inlawrev-2375	689	48	a	a	DET
inlawrev-2375	689	49	mere	mere	ADJ
inlawrev-2375	689	50	substitute	substitute	NOUN
inlawrev-2375	689	51	for	for	ADP
inlawrev-2375	689	52	periodic	periodic	ADJ
inlawrev-2375	689	53	payments	payment	NOUN
inlawrev-2375	689	54	.	.	PUNCT
inlawrev-2375	690	1	the	the	DET
inlawrev-2375	690	2	employment	employment	NOUN
inlawrev-2375	690	3	contract	contract	NOUN
inlawrev-2375	690	4	continues	continue	VERB
inlawrev-2375	690	5	to	to	PART
inlawrev-2375	690	6	exist	exist	VERB
inlawrev-2375	690	7	and	and	CCONJ
inlawrev-2375	690	8	the	the	DET
inlawrev-2375	690	9	assignor	assignor	NOUN
inlawrev-2375	690	10	continues	continue	VERB
inlawrev-2375	690	11	to	to	PART
inlawrev-2375	690	12	render	render	VERB
inlawrev-2375	690	13	services	service	NOUN
inlawrev-2375	690	14	.	.	PUNCT
inlawrev-2375	691	1	but	but	CCONJ
inlawrev-2375	691	2	if	if	SCONJ
inlawrev-2375	691	3	more	more	ADJ
inlawrev-2375	691	4	is	be	AUX
inlawrev-2375	691	5	involved	involve	VERB
inlawrev-2375	691	6	—	—	PUNCT
inlawrev-2375	691	7	if	if	SCONJ
inlawrev-2375	691	8	all	all	DET
inlawrev-2375	691	9	rights	right	NOUN
inlawrev-2375	691	10	,	,	PUNCT
inlawrev-2375	691	11	including	include	VERB
inlawrev-2375	691	12	the	the	DET
inlawrev-2375	691	13	right	right	NOUN
inlawrev-2375	691	14	to	to	PART
inlawrev-2375	691	15	render	render	VERB
inlawrev-2375	691	16	services	service	NOUN
inlawrev-2375	691	17	under	under	ADP
inlawrev-2375	691	18	an	an	DET
inlawrev-2375	691	19	employment	employment	NOUN
inlawrev-2375	691	20	'	'	PUNCT
inlawrev-2375	691	21	^'5ee	^'5ee	PUNCT
inlawrev-2375	691	22	text	text	NOUN
inlawrev-2375	691	23	accompanying	accompany	VERB
inlawrev-2375	691	24	notes	note	NOUN
inlawrev-2375	691	25	132	132	NUM
inlawrev-2375	691	26	-	-	SYM
inlawrev-2375	691	27	34	34	NUM
inlawrev-2375	691	28	supra	supra	NOUN
inlawrev-2375	691	29	.	.	PUNCT
inlawrev-2375	692	1	^^^e.g	^^^e.g	NUM
inlawrev-2375	692	2	.	.	NUM
inlawrev-2375	692	3	,	,	PUNCT
inlawrev-2375	692	4	lucas	lucas	PROPN
inlawrev-2375	692	5	v.	v.	PROPN
inlawrev-2375	692	6	earl	earl	PROPN
inlawrev-2375	692	7	,	,	PUNCT
inlawrev-2375	692	8	281	281	NUM
inlawrev-2375	692	9	u.s	u.s	PROPN
inlawrev-2375	692	10	.	.	PROPN
inlawrev-2375	692	11	ill	ill	PROPN
inlawrev-2375	692	12	(	(	PUNCT
inlawrev-2375	692	13	1930	1930	NUM
inlawrev-2375	692	14	)	)	PUNCT
inlawrev-2375	692	15	.	.	PUNCT
inlawrev-2375	693	1	in	in	ADP
inlawrev-2375	693	2	what	what	PRON
inlawrev-2375	693	3	has	have	AUX
inlawrev-2375	693	4	become	become	VERB
inlawrev-2375	693	5	a	a	DET
inlawrev-2375	693	6	famous	famous	ADJ
inlawrev-2375	693	7	metaphor	metaphor	NOUN
inlawrev-2375	693	8	,	,	PUNCT
inlawrev-2375	693	9	justice	justice	PROPN
inlawrev-2375	693	10	holmes	holmes	PROPN
inlawrev-2375	693	11	declared	declare	VERB
inlawrev-2375	693	12	he	he	PRON
inlawrev-2375	693	13	could	could	AUX
inlawrev-2375	693	14	think	think	VERB
inlawrev-2375	693	15	of	of	ADP
inlawrev-2375	693	16	no	no	DET
inlawrev-2375	693	17	reason	reason	NOUN
inlawrev-2375	693	18	"	"	PUNCT
inlawrev-2375	693	19	by	by	ADP
inlawrev-2375	693	20	which	which	PRON
inlawrev-2375	693	21	the	the	DET
inlawrev-2375	693	22	fruits	fruit	NOUN
inlawrev-2375	693	23	are	be	AUX
inlawrev-2375	693	24	attributed	attribute	VERB
inlawrev-2375	693	25	to	to	ADP
inlawrev-2375	693	26	a	a	DET
inlawrev-2375	693	27	different	different	ADJ
inlawrev-2375	693	28	tree	tree	NOUN
inlawrev-2375	693	29	from	from	ADP
inlawrev-2375	693	30	that	that	PRON
inlawrev-2375	693	31	on	on	ADP
inlawrev-2375	693	32	which	which	PRON
inlawrev-2375	693	33	they	they	PRON
inlawrev-2375	693	34	grew	grow	VERB
inlawrev-2375	693	35	.	.	PUNCT
inlawrev-2375	693	36	"	"	PUNCT
inlawrev-2375	694	1	i	i	PRON
inlawrev-2375	694	2	d.	d.	PROPN
inlawrev-2375	694	3	at	at	ADP
inlawrev-2375	694	4	115	115	NUM
inlawrev-2375	694	5	.	.	PUNCT
inlawrev-2375	695	1	the	the	DET
inlawrev-2375	695	2	flat	flat	ADJ
inlawrev-2375	695	3	rule	rule	NOUN
inlawrev-2375	695	4	taxing	tax	VERB
inlawrev-2375	695	5	all	all	PRON
inlawrev-2375	695	6	earned	earn	VERB
inlawrev-2375	695	7	income	income	NOUN
inlawrev-2375	695	8	to	to	ADP
inlawrev-2375	695	9	whoever	whoever	PRON
inlawrev-2375	695	10	earned	earn	VERB
inlawrev-2375	695	11	it	it	PRON
inlawrev-2375	695	12	has	have	AUX
inlawrev-2375	695	13	endured	endure	VERB
inlawrev-2375	695	14	.	.	PUNCT
inlawrev-2375	696	1	see	see	VERB
inlawrev-2375	696	2	united	united	PROPN
inlawrev-2375	696	3	states	states	PROPN
inlawrev-2375	696	4	v.	v.	ADP
inlawrev-2375	696	5	basye	basye	PROPN
inlawrev-2375	696	6	,	,	PUNCT
inlawrev-2375	696	7	410	410	NUM
inlawrev-2375	696	8	u.s	u.s	PROPN
inlawrev-2375	696	9	.	.	PROPN
inlawrev-2375	696	10	441	441	NUM
inlawrev-2375	696	11	(	(	PUNCT
inlawrev-2375	696	12	1973	1973	NUM
inlawrev-2375	696	13	)	)	PUNCT
inlawrev-2375	696	14	.	.	PUNCT
inlawrev-2375	697	1	1980	1980	NUM
inlawrev-2375	697	2	]	]	PUNCT
inlawrev-2375	697	3	capital	capital	NOUN
inlawrev-2375	697	4	gain	gain	VERB
inlawrev-2375	697	5	495	495	NUM
inlawrev-2375	697	6	contract	contract	NOUN
inlawrev-2375	697	7	,	,	PUNCT
inlawrev-2375	697	8	are	be	AUX
inlawrev-2375	697	9	liquidated	liquidate	VERB
inlawrev-2375	697	10	for	for	ADP
inlawrev-2375	697	11	a	a	DET
inlawrev-2375	697	12	lump	lump	NOUN
inlawrev-2375	697	13	sum	sum	NOUN
inlawrev-2375	697	14	—	—	PUNCT
inlawrev-2375	697	15	a	a	DET
inlawrev-2375	697	16	right	right	NOUN
inlawrev-2375	697	17	to	to	PART
inlawrev-2375	697	18	earn	earn	VERB
inlawrev-2375	697	19	a	a	DET
inlawrev-2375	697	20	flow	flow	NOUN
inlawrev-2375	697	21	of	of	ADP
inlawrev-2375	697	22	income	income	NOUN
inlawrev-2375	697	23	in	in	ADP
inlawrev-2375	697	24	the	the	DET
inlawrev-2375	697	25	future	future	NOUN
inlawrev-2375	697	26	is	be	AUX
inlawrev-2375	697	27	exchanged	exchange	VERB
inlawrev-2375	697	28	for	for	ADP
inlawrev-2375	697	29	its	its	PRON
inlawrev-2375	697	30	present	present	ADJ
inlawrev-2375	697	31	value	value	NOUN
inlawrev-2375	697	32	,	,	PUNCT
inlawrev-2375	697	33	a	a	DET
inlawrev-2375	697	34	transaction	transaction	NOUN
inlawrev-2375	697	35	no	no	ADV
inlawrev-2375	697	36	different	different	ADJ
inlawrev-2375	697	37	from	from	ADP
inlawrev-2375	697	38	any	any	DET
inlawrev-2375	697	39	sale	sale	NOUN
inlawrev-2375	697	40	of	of	ADP
inlawrev-2375	697	41	income	income	NOUN
inlawrev-2375	697	42	-	-	PUNCT
inlawrev-2375	697	43	producing	produce	VERB
inlawrev-2375	697	44	property	property	NOUN
inlawrev-2375	697	45	.	.	PUNCT
inlawrev-2375	698	1	in	in	ADP
inlawrev-2375	698	2	the	the	DET
inlawrev-2375	698	3	final	final	ADJ
inlawrev-2375	698	4	analysis	analysis	NOUN
inlawrev-2375	698	5	,	,	PUNCT
inlawrev-2375	698	6	all	all	DET
inlawrev-2375	698	7	income	income	NOUN
inlawrev-2375	698	8	-	-	PUNCT
inlawrev-2375	698	9	producing	produce	VERB
inlawrev-2375	698	10	property	property	NOUN
inlawrev-2375	698	11	is	be	AUX
inlawrev-2375	698	12	equal	equal	ADJ
inlawrev-2375	698	13	to	to	ADP
inlawrev-2375	698	14	the	the	DET
inlawrev-2375	698	15	present	present	ADJ
inlawrev-2375	698	16	value	value	NOUN
inlawrev-2375	698	17	of	of	ADP
inlawrev-2375	698	18	the	the	DET
inlawrev-2375	698	19	future	future	ADJ
inlawrev-2375	698	20	income	income	NOUN
inlawrev-2375	698	21	it	it	PRON
inlawrev-2375	698	22	is	be	AUX
inlawrev-2375	698	23	expected	expect	VERB
inlawrev-2375	698	24	to	to	PART
inlawrev-2375	698	25	produce	produce	VERB
inlawrev-2375	698	26	.	.	PUNCT
inlawrev-2375	698	27	'	'	PUNCT
inlawrev-2375	698	28	^^	^^	PUNCT
inlawrev-2375	698	29	thus	thus	ADV
inlawrev-2375	698	30	,	,	PUNCT
inlawrev-2375	698	31	all	all	DET
inlawrev-2375	698	32	sales	sale	NOUN
inlawrev-2375	698	33	of	of	ADP
inlawrev-2375	698	34	income	income	NOUN
inlawrev-2375	698	35	-	-	PUNCT
inlawrev-2375	698	36	producing	produce	VERB
inlawrev-2375	698	37	property	property	NOUN
inlawrev-2375	698	38	involve	involve	VERB
inlawrev-2375	698	39	the	the	DET
inlawrev-2375	698	40	substitution	substitution	NOUN
inlawrev-2375	698	41	of	of	ADP
inlawrev-2375	698	42	a	a	DET
inlawrev-2375	698	43	lump	lump	NOUN
inlawrev-2375	698	44	sum	sum	NOUN
inlawrev-2375	698	45	for	for	ADP
inlawrev-2375	698	46	a	a	DET
inlawrev-2375	698	47	flow	flow	NOUN
inlawrev-2375	698	48	of	of	ADP
inlawrev-2375	698	49	future	future	ADJ
inlawrev-2375	698	50	income	income	NOUN
inlawrev-2375	698	51	.	.	PUNCT
inlawrev-2375	699	1	unless	unless	SCONJ
inlawrev-2375	699	2	the	the	DET
inlawrev-2375	699	3	substitution	substitution	NOUN
inlawrev-2375	699	4	doctrine	doctrine	NOUN
inlawrev-2375	699	5	is	be	AUX
inlawrev-2375	699	6	limited	limit	VERB
inlawrev-2375	699	7	to	to	ADP
inlawrev-2375	699	8	transactions	transaction	NOUN
inlawrev-2375	699	9	not	not	PART
inlawrev-2375	699	10	involving	involve	VERB
inlawrev-2375	699	11	a	a	DET
inlawrev-2375	699	12	termination	termination	NOUN
inlawrev-2375	699	13	of	of	ADP
inlawrev-2375	699	14	interest	interest	NOUN
inlawrev-2375	699	15	,	,	PUNCT
inlawrev-2375	699	16	it	it	PRON
inlawrev-2375	699	17	virtually	virtually	ADV
inlawrev-2375	699	18	swallows	swallow	VERB
inlawrev-2375	699	19	the	the	DET
inlawrev-2375	699	20	capital	capital	NOUN
inlawrev-2375	699	21	gain	gain	NOUN
inlawrev-2375	699	22	provisions	provision	NOUN
inlawrev-2375	699	23	.	.	PUNCT
inlawrev-2375	700	1	furthermore	furthermore	ADV
inlawrev-2375	700	2	,	,	PUNCT
inlawrev-2375	700	3	the	the	DET
inlawrev-2375	700	4	substitution	substitution	NOUN
inlawrev-2375	700	5	doctrine	doctrine	NOUN
inlawrev-2375	700	6	was	be	AUX
inlawrev-2375	700	7	developed	develop	VERB
inlawrev-2375	700	8	to	to	PART
inlawrev-2375	700	9	deal	deal	VERB
inlawrev-2375	700	10	with	with	ADP
inlawrev-2375	700	11	transactions	transaction	NOUN
inlawrev-2375	700	12	not	not	PART
inlawrev-2375	700	13	involving	involve	VERB
inlawrev-2375	700	14	a	a	DET
inlawrev-2375	700	15	complete	complete	ADJ
inlawrev-2375	700	16	termination	termination	NOUN
inlawrev-2375	700	17	of	of	ADP
inlawrev-2375	700	18	interest	interest	NOUN
inlawrev-2375	700	19	because	because	SCONJ
inlawrev-2375	700	20	such	such	ADJ
inlawrev-2375	700	21	transactions	transaction	NOUN
inlawrev-2375	700	22	are	be	AUX
inlawrev-2375	700	23	outside	outside	ADP
inlawrev-2375	700	24	the	the	DET
inlawrev-2375	700	25	intended	intend	VERB
inlawrev-2375	700	26	scope	scope	NOUN
inlawrev-2375	700	27	of	of	ADP
inlawrev-2375	700	28	the	the	DET
inlawrev-2375	700	29	capital	capital	NOUN
inlawrev-2375	700	30	gain	gain	NOUN
inlawrev-2375	700	31	provisions	provision	NOUN
inlawrev-2375	700	32	.	.	PUNCT
inlawrev-2375	701	1	they	they	PRON
inlawrev-2375	701	2	do	do	AUX
inlawrev-2375	701	3	not	not	PART
inlawrev-2375	701	4	involve	involve	VERB
inlawrev-2375	701	5	the	the	DET
inlawrev-2375	701	6	realization	realization	NOUN
inlawrev-2375	701	7	in	in	ADP
inlawrev-2375	701	8	a	a	DET
inlawrev-2375	701	9	single	single	ADJ
inlawrev-2375	701	10	year	year	NOUN
inlawrev-2375	701	11	of	of	ADP
inlawrev-2375	701	12	the	the	DET
inlawrev-2375	701	13	entire	entire	ADJ
inlawrev-2375	701	14	income	income	NOUN
inlawrev-2375	701	15	the	the	DET
inlawrev-2375	701	16	taxpayer	taxpayer	NOUN
inlawrev-2375	701	17	will	will	AUX
inlawrev-2375	701	18	ever	ever	ADV
inlawrev-2375	701	19	realize	realize	VERB
inlawrev-2375	701	20	from	from	ADP
inlawrev-2375	701	21	the	the	DET
inlawrev-2375	701	22	property	property	NOUN
inlawrev-2375	701	23	.	.	PUNCT
inlawrev-2375	702	1	if	if	SCONJ
inlawrev-2375	702	2	a	a	DET
inlawrev-2375	702	3	complete	complete	ADJ
inlawrev-2375	702	4	bunching	bunching	NOUN
inlawrev-2375	702	5	of	of	ADP
inlawrev-2375	702	6	income	income	NOUN
inlawrev-2375	702	7	occurs	occur	VERB
inlawrev-2375	702	8	,	,	PUNCT
inlawrev-2375	702	9	as	as	ADP
inlawrev-2375	702	10	in	in	ADP
inlawrev-2375	702	11	the	the	DET
inlawrev-2375	702	12	termination	termination	NOUN
inlawrev-2375	702	13	of	of	ADP
inlawrev-2375	702	14	an	an	DET
inlawrev-2375	702	15	employment	employment	NOUN
inlawrev-2375	702	16	contract	contract	NOUN
inlawrev-2375	702	17	,	,	PUNCT
inlawrev-2375	702	18	the	the	DET
inlawrev-2375	702	19	transaction	transaction	NOUN
inlawrev-2375	702	20	is	be	AUX
inlawrev-2375	702	21	within	within	ADP
inlawrev-2375	702	22	the	the	DET
inlawrev-2375	702	23	principal	principal	ADJ
inlawrev-2375	702	24	purpose	purpose	NOUN
inlawrev-2375	702	25	of	of	ADP
inlawrev-2375	702	26	the	the	DET
inlawrev-2375	702	27	capital	capital	NOUN
inlawrev-2375	702	28	gain	gain	NOUN
inlawrev-2375	702	29	provisions	provision	NOUN
inlawrev-2375	702	30	:	:	PUNCT
inlawrev-2375	702	31	to	to	PART
inlawrev-2375	702	32	ameliorate	ameliorate	VERB
inlawrev-2375	702	33	the	the	DET
inlawrev-2375	702	34	effect	effect	NOUN
inlawrev-2375	702	35	of	of	ADP
inlawrev-2375	702	36	progressive	progressive	ADJ
inlawrev-2375	702	37	taxation	taxation	NOUN
inlawrev-2375	702	38	on	on	ADP
inlawrev-2375	702	39	bunched	bunched	ADJ
inlawrev-2375	702	40	income	income	NOUN
inlawrev-2375	702	41	.	.	PUNCT
inlawrev-2375	703	1	application	application	NOUN
inlawrev-2375	703	2	of	of	ADP
inlawrev-2375	703	3	the	the	DET
inlawrev-2375	703	4	substitution	substitution	NOUN
inlawrev-2375	703	5	doctrine	doctrine	NOUN
inlawrev-2375	703	6	is	be	AUX
inlawrev-2375	703	7	incompatible	incompatible	ADJ
inlawrev-2375	703	8	with	with	ADP
inlawrev-2375	703	9	the	the	DET
inlawrev-2375	703	10	purpose	purpose	NOUN
inlawrev-2375	703	11	it	it	PRON
inlawrev-2375	703	12	was	be	AUX
inlawrev-2375	703	13	intended	intend	VERB
inlawrev-2375	703	14	to	to	PART
inlawrev-2375	703	15	serve	serve	VERB
inlawrev-2375	703	16	.	.	PUNCT
inlawrev-2375	704	1	finally	finally	ADV
inlawrev-2375	704	2	,	,	PUNCT
inlawrev-2375	704	3	the	the	DET
inlawrev-2375	704	4	tax	tax	NOUN
inlawrev-2375	704	5	court	court	NOUN
inlawrev-2375	704	6	is	be	AUX
inlawrev-2375	704	7	incorrect	incorrect	ADJ
inlawrev-2375	704	8	in	in	ADP
inlawrev-2375	704	9	suggesting	suggest	VERB
inlawrev-2375	704	10	that	that	SCONJ
inlawrev-2375	704	11	lake	lake	NOUN
inlawrev-2375	704	12	dictates	dictate	VERB
inlawrev-2375	704	13	ordinary	ordinary	ADJ
inlawrev-2375	704	14	income	income	NOUN
inlawrev-2375	704	15	treatment	treatment	NOUN
inlawrev-2375	704	16	whenever	whenever	SCONJ
inlawrev-2375	704	17	a	a	DET
inlawrev-2375	704	18	lump	lump	NOUN
inlawrev-2375	704	19	sum	sum	NOUN
inlawrev-2375	704	20	payment	payment	NOUN
inlawrev-2375	704	21	is	be	AUX
inlawrev-2375	704	22	realized	realize	VERB
inlawrev-2375	704	23	in	in	ADP
inlawrev-2375	704	24	lieu	lieu	NOUN
inlawrev-2375	704	25	of	of	ADP
inlawrev-2375	704	26	periodic	periodic	ADJ
inlawrev-2375	704	27	payments	payment	NOUN
inlawrev-2375	704	28	taxable	taxable	ADJ
inlawrev-2375	704	29	at	at	ADP
inlawrev-2375	704	30	ordinary	ordinary	ADJ
inlawrev-2375	704	31	rates	rate	NOUN
inlawrev-2375	704	32	.	.	PUNCT
inlawrev-2375	705	1	^^	^^	PUNCT
inlawrev-2375	705	2	*	*	PUNCT
inlawrev-2375	705	3	capital	capital	NOUN
inlawrev-2375	705	4	gain	gain	NOUN
inlawrev-2375	705	5	treatment	treatment	NOUN
inlawrev-2375	705	6	was	be	AUX
inlawrev-2375	705	7	denied	deny	VERB
inlawrev-2375	705	8	in	in	ADP
inlawrev-2375	705	9	lake	lake	NOUN
inlawrev-2375	705	10	,	,	PUNCT
inlawrev-2375	705	11	as	as	ADP
inlawrev-2375	705	12	in	in	ADP
inlawrev-2375	705	13	hort	hort	NOUN
inlawrev-2375	705	14	,	,	PUNCT
inlawrev-2375	705	15	because	because	SCONJ
inlawrev-2375	705	16	income	income	NOUN
inlawrev-2375	705	17	-	-	PUNCT
inlawrev-2375	705	18	producing	produce	VERB
inlawrev-2375	705	19	property	property	NOUN
inlawrev-2375	705	20	was	be	AUX
inlawrev-2375	705	21	not	not	PART
inlawrev-2375	705	22	entirely	entirely	ADV
inlawrev-2375	705	23	disposed	dispose	VERB
inlawrev-2375	705	24	of	of	ADP
inlawrev-2375	705	25	.	.	PUNCT
inlawrev-2375	706	1	under	under	ADP
inlawrev-2375	706	2	such	such	ADJ
inlawrev-2375	706	3	circumstances	circumstance	NOUN
inlawrev-2375	706	4	the	the	DET
inlawrev-2375	706	5	transferred	transfer	VERB
inlawrev-2375	706	6	interest	interest	NOUN
inlawrev-2375	706	7	was	be	AUX
inlawrev-2375	706	8	properly	properly	ADV
inlawrev-2375	706	9	regarded	regard	VERB
inlawrev-2375	706	10	as	as	ADP
inlawrev-2375	706	11	an	an	DET
inlawrev-2375	706	12	income	income	NOUN
inlawrev-2375	706	13	interest	interest	NOUN
inlawrev-2375	706	14	subject	subject	ADJ
inlawrev-2375	706	15	to	to	ADP
inlawrev-2375	706	16	the	the	DET
inlawrev-2375	706	17	substitution	substitution	NOUN
inlawrev-2375	706	18	doctrine	doctrine	NOUN
inlawrev-2375	706	19	.	.	PUNCT
inlawrev-2375	707	1	if	if	SCONJ
inlawrev-2375	707	2	a	a	DET
inlawrev-2375	707	3	taxpayer	taxpayer	NOUN
inlawrev-2375	707	4	with	with	ADP
inlawrev-2375	707	5	a	a	DET
inlawrev-2375	707	6	ten	ten	NUM
inlawrev-2375	707	7	-	-	PUNCT
inlawrev-2375	707	8	year	year	NOUN
inlawrev-2375	707	9	employment	employment	NOUN
inlawrev-2375	707	10	contract	contract	NOUN
inlawrev-2375	707	11	sold	sell	VERB
inlawrev-2375	707	12	the	the	DET
inlawrev-2375	707	13	right	right	NOUN
inlawrev-2375	707	14	to	to	PART
inlawrev-2375	707	15	income	income	VERB
inlawrev-2375	707	16	for	for	ADP
inlawrev-2375	707	17	five	five	NUM
inlawrev-2375	707	18	years	year	NOUN
inlawrev-2375	707	19	,	,	PUNCT
inlawrev-2375	707	20	the	the	DET
inlawrev-2375	707	21	transaction	transaction	NOUN
inlawrev-2375	707	22	would	would	AUX
inlawrev-2375	707	23	not	not	PART
inlawrev-2375	707	24	be	be	AUX
inlawrev-2375	707	25	a	a	DET
inlawrev-2375	707	26	termination	termination	NOUN
inlawrev-2375	707	27	of	of	ADP
inlawrev-2375	707	28	the	the	DET
inlawrev-2375	707	29	employee	employee	NOUN
inlawrev-2375	707	30	's	's	PART
inlawrev-2375	707	31	rights	right	NOUN
inlawrev-2375	707	32	and	and	CCONJ
inlawrev-2375	707	33	duties	duty	NOUN
inlawrev-2375	707	34	under	under	ADP
inlawrev-2375	707	35	the	the	DET
inlawrev-2375	707	36	contract	contract	NOUN
inlawrev-2375	707	37	but	but	CCONJ
inlawrev-2375	707	38	a	a	DET
inlawrev-2375	707	39	mere	mere	ADJ
inlawrev-2375	707	40	collapsing	collapsing	NOUN
inlawrev-2375	707	41	of	of	ADP
inlawrev-2375	707	42	income	income	NOUN
inlawrev-2375	707	43	and	and	CCONJ
inlawrev-2375	707	44	the	the	DET
inlawrev-2375	707	45	lake	lake	NOUN
inlawrev-2375	707	46	rationale	rationale	NOUN
inlawrev-2375	707	47	should	should	AUX
inlawrev-2375	707	48	apply	apply	VERB
inlawrev-2375	707	49	.	.	PUNCT
inlawrev-2375	708	1	however	however	ADV
inlawrev-2375	708	2	,	,	PUNCT
inlawrev-2375	708	3	the	the	DET
inlawrev-2375	708	4	lake	lake	NOUN
inlawrev-2375	708	5	rationale	rationale	NOUN
inlawrev-2375	708	6	clearly	clearly	ADV
inlawrev-2375	708	7	should	should	AUX
inlawrev-2375	708	8	not	not	PART
inlawrev-2375	708	9	control	control	VERB
inlawrev-2375	708	10	the	the	DET
inlawrev-2375	708	11	cancellation	cancellation	NOUN
inlawrev-2375	708	12	of	of	ADP
inlawrev-2375	708	13	an	an	DET
inlawrev-2375	708	14	employment	employment	NOUN
inlawrev-2375	708	15	contract	contract	NOUN
inlawrev-2375	708	16	which	which	PRON
inlawrev-2375	708	17	involves	involve	VERB
inlawrev-2375	708	18	a	a	DET
inlawrev-2375	708	19	complete	complete	ADJ
inlawrev-2375	708	20	termination	termination	NOUN
inlawrev-2375	708	21	of	of	ADP
inlawrev-2375	708	22	all	all	DET
inlawrev-2375	708	23	economic	economic	ADJ
inlawrev-2375	708	24	interests	interest	NOUN
inlawrev-2375	708	25	in	in	ADP
inlawrev-2375	708	26	the	the	DET
inlawrev-2375	708	27	contract	contract	NOUN
inlawrev-2375	708	28	.	.	PUNCT
inlawrev-2375	709	1	under	under	ADP
inlawrev-2375	709	2	such	such	ADJ
inlawrev-2375	709	3	circumstances	circumstance	NOUN
inlawrev-2375	709	4	,	,	PUNCT
inlawrev-2375	709	5	evenhanded	evenhanded	ADJ
inlawrev-2375	709	6	treatment	treatment	NOUN
inlawrev-2375	709	7	of	of	ADP
inlawrev-2375	709	8	wage	wage	NOUN
inlawrev-2375	709	9	earners	earner	NOUN
inlawrev-2375	709	10	and	and	CCONJ
inlawrev-2375	709	11	property	property	NOUN
inlawrev-2375	709	12	owners	owner	NOUN
inlawrev-2375	709	13	demands	demand	VERB
inlawrev-2375	709	14	capital	capital	NOUN
inlawrev-2375	709	15	gain	gain	NOUN
inlawrev-2375	709	16	treatment	treatment	NOUN
inlawrev-2375	709	17	for	for	ADP
inlawrev-2375	709	18	the	the	DET
inlawrev-2375	709	19	termination	termination	NOUN
inlawrev-2375	709	20	payment	payment	NOUN
inlawrev-2375	709	21	except	except	SCONJ
inlawrev-2375	709	22	to	to	ADP
inlawrev-2375	709	23	the	the	DET
inlawrev-2375	709	24	extent	extent	NOUN
inlawrev-2375	709	25	that	that	SCONJ
inlawrev-2375	709	26	it	it	PRON
inlawrev-2375	709	27	constitutes	constitute	VERB
inlawrev-2375	709	28	payment	payment	NOUN
inlawrev-2375	709	29	for	for	ADP
inlawrev-2375	709	30	past	past	ADJ
inlawrev-2375	709	31	services	service	NOUN
inlawrev-2375	709	32	.	.	PUNCT
inlawrev-2375	710	1	'	'	PUNCT
inlawrev-2375	711	1	*	*	PUNCT
inlawrev-2375	711	2	*	*	PUNCT
inlawrev-2375	711	3	as	as	ADV
inlawrev-2375	711	4	graphically	graphically	ADV
inlawrev-2375	711	5	stated	state	VERB
inlawrev-2375	711	6	by	by	ADP
inlawrev-2375	711	7	the	the	DET
inlawrev-2375	711	8	court	court	NOUN
inlawrev-2375	711	9	in	in	ADP
inlawrev-2375	711	10	united	united	PROPN
inlawrev-2375	711	11	states	states	PROPN
inlawrev-2375	711	12	v.	v.	ADP
inlawrev-2375	711	13	dresser	dresser	PROPN
inlawrev-2375	711	14	indus	indus	PROPN
inlawrev-2375	711	15	.	.	PUNCT
inlawrev-2375	712	1	,	,	PUNCT
inlawrev-2375	712	2	324	324	NUM
inlawrev-2375	712	3	f.2d	f.2d	SYM
inlawrev-2375	712	4	56	56	NUM
inlawrev-2375	712	5	(	(	PUNCT
inlawrev-2375	712	6	5th	5th	ADJ
inlawrev-2375	712	7	cir	cir	NOUN
inlawrev-2375	712	8	.	.	PROPN
inlawrev-2375	712	9	1963	1963	NUM
inlawrev-2375	712	10	)	)	PUNCT
inlawrev-2375	712	11	,	,	PUNCT
inlawrev-2375	712	12	"	"	PUNCT
inlawrev-2375	712	13	[	[	X
inlawrev-2375	712	14	tjhe	tjhe	ADJ
inlawrev-2375	712	15	value	value	NOUN
inlawrev-2375	712	16	of	of	ADP
inlawrev-2375	712	17	a	a	DET
inlawrev-2375	712	18	vending	vend	VERB
inlawrev-2375	712	19	machine	machine	NOUN
inlawrev-2375	712	20	,	,	PUNCT
inlawrev-2375	712	21	as	as	ADP
inlawrev-2375	712	22	metal	metal	NOUN
inlawrev-2375	712	23	and	and	CCONJ
inlawrev-2375	712	24	plastic	plastic	NOUN
inlawrev-2375	712	25	,	,	PUNCT
inlawrev-2375	712	26	is	be	AUX
inlawrev-2375	712	27	almost	almost	ADV
inlawrev-2375	712	28	nil	nil	ADJ
inlawrev-2375	712	29	;	;	PUNCT
inlawrev-2375	712	30	its	its	PRON
inlawrev-2375	712	31	value	value	NOUN
inlawrev-2375	712	32	arises	arise	VERB
inlawrev-2375	712	33	from	from	ADP
inlawrev-2375	712	34	the	the	DET
inlawrev-2375	712	35	fact	fact	NOUN
inlawrev-2375	712	36	that	that	SCONJ
inlawrev-2375	712	37	it	it	PRON
inlawrev-2375	712	38	will	will	AUX
inlawrev-2375	712	39	produce	produce	VERB
inlawrev-2375	712	40	income	income	NOUN
inlawrev-2375	712	41	.	.	PUNCT
inlawrev-2375	712	42	"	"	PUNCT
inlawrev-2375	713	1	i	i	PRON
inlawrev-2375	713	2	d.	d.	PROPN
inlawrev-2375	713	3	at	at	ADP
inlawrev-2375	713	4	59	59	NUM
inlawrev-2375	713	5	.	.	PUNCT
inlawrev-2375	713	6	'	'	PUNCT
inlawrev-2375	713	7	"	"	PUNCT
inlawrev-2375	713	8	"	"	PUNCT
inlawrev-2375	713	9	in	in	ADP
inlawrev-2375	713	10	flower	flower	NOUN
inlawrev-2375	713	11	v.	v.	ADP
inlawrev-2375	713	12	commissioner	commissioner	PROPN
inlawrev-2375	713	13	,	,	PUNCT
inlawrev-2375	713	14	61	61	NUM
inlawrev-2375	713	15	t.c	t.c	PROPN
inlawrev-2375	713	16	.	.	PROPN
inlawrev-2375	713	17	140	140	NUM
inlawrev-2375	713	18	(	(	PUNCT
inlawrev-2375	713	19	1973	1973	NUM
inlawrev-2375	713	20	)	)	PUNCT
inlawrev-2375	713	21	,	,	PUNCT
inlawrev-2375	713	22	the	the	DET
inlawrev-2375	713	23	tax	tax	NOUN
inlawrev-2375	713	24	court	court	NOUN
inlawrev-2375	713	25	found	find	VERB
inlawrev-2375	713	26	"	"	PUNCT
inlawrev-2375	713	27	strong	strong	ADJ
inlawrev-2375	713	28	support	support	NOUN
inlawrev-2375	713	29	"	"	PUNCT
inlawrev-2375	713	30	in	in	ADP
inlawrev-2375	713	31	lake	lake	NOUN
inlawrev-2375	713	32	for	for	ADP
inlawrev-2375	713	33	the	the	DET
inlawrev-2375	713	34	following	follow	VERB
inlawrev-2375	713	35	proposition	proposition	NOUN
inlawrev-2375	713	36	:	:	PUNCT
inlawrev-2375	713	37	"	"	PUNCT
inlawrev-2375	713	38	[	[	X
inlawrev-2375	713	39	t]he	t]he	ADV
inlawrev-2375	713	40	consideration	consideration	NOUN
inlawrev-2375	713	41	petitioner	petitioner	NOUN
inlawrev-2375	713	42	received	receive	VERB
inlawrev-2375	713	43	for	for	ADP
inlawrev-2375	713	44	termination	termination	NOUN
inlawrev-2375	713	45	of	of	ADP
inlawrev-2375	713	46	his	his	PRON
inlawrev-2375	713	47	contract	contract	NOUN
inlawrev-2375	713	48	was	be	AUX
inlawrev-2375	713	49	a	a	DET
inlawrev-2375	713	50	substitute	substitute	NOUN
inlawrev-2375	713	51	for	for	ADP
inlawrev-2375	713	52	ordinary	ordinary	ADJ
inlawrev-2375	713	53	income	income	NOUN
inlawrev-2375	713	54	he	he	PRON
inlawrev-2375	713	55	would	would	AUX
inlawrev-2375	713	56	have	have	AUX
inlawrev-2375	713	57	received	receive	VERB
inlawrev-2375	713	58	had	have	VERB
inlawrev-2375	713	59	the	the	DET
inlawrev-2375	713	60	contracts	contract	NOUN
inlawrev-2375	713	61	not	not	PART
inlawrev-2375	713	62	been	be	AUX
inlawrev-2375	713	63	terminated	terminate	VERB
inlawrev-2375	713	64	,	,	PUNCT
inlawrev-2375	713	65	and	and	CCONJ
inlawrev-2375	713	66	nothing	nothing	PRON
inlawrev-2375	713	67	else	else	ADV
inlawrev-2375	713	68	.	.	PUNCT
inlawrev-2375	714	1	thus	thus	ADV
inlawrev-2375	714	2	,	,	PUNCT
inlawrev-2375	714	3	we	we	PRON
inlawrev-2375	714	4	conclude	conclude	VERB
inlawrev-2375	714	5	,	,	PUNCT
inlawrev-2375	714	6	the	the	DET
inlawrev-2375	714	7	entire	entire	ADJ
inlawrev-2375	714	8	amounts	amount	NOUN
inlawrev-2375	714	9	received	receive	VERB
inlawrev-2375	714	10	are	be	AUX
inlawrev-2375	714	11	taxable	taxable	ADJ
inlawrev-2375	714	12	as	as	ADP
inlawrev-2375	714	13	ordinary	ordinary	ADJ
inlawrev-2375	714	14	income	income	NOUN
inlawrev-2375	714	15	.	.	PUNCT
inlawrev-2375	714	16	.	.	PUNCT
inlawrev-2375	714	17	.	.	PUNCT
inlawrev-2375	714	18	.	.	PUNCT
inlawrev-2375	714	19	"	"	PUNCT
inlawrev-2375	715	1	i	i	PRON
inlawrev-2375	715	2	d.	d.	PROPN
inlawrev-2375	715	3	at	at	ADP
inlawrev-2375	715	4	149	149	NUM
inlawrev-2375	715	5	.	.	PUNCT
inlawrev-2375	716	1	496	496	NUM
inlawrev-2375	716	2	indiana	indiana	PROPN
inlawrev-2375	716	3	law	law	PROPN
inlawrev-2375	716	4	review	review	NOUN
inlawrev-2375	716	5	[	[	X
inlawrev-2375	716	6	vol	vol	NOUN
inlawrev-2375	716	7	.	.	PUNCT
inlawrev-2375	716	8	13:463	13:463	NUM
inlawrev-2375	716	9	2	2	NUM
inlawrev-2375	716	10	.	.	PUNCT
inlawrev-2375	716	11	contracts	contract	NOUN
inlawrev-2375	716	12	other	other	ADJ
inlawrev-2375	716	13	than	than	ADP
inlawrev-2375	716	14	service	service	NOUN
inlawrev-2375	716	15	contracts	contract	NOUN
inlawrev-2375	716	16	.	.	PUNCT
inlawrev-2375	717	1	—	—	PUNCT
inlawrev-2375	717	2	contra.cts	contra.ct	NOUN
inlawrev-2375	717	3	in	in	ADP
inlawrev-2375	717	4	which	which	PRON
inlawrev-2375	717	5	the	the	DET
inlawrev-2375	717	6	rendition	rendition	NOUN
inlawrev-2375	717	7	of	of	ADP
inlawrev-2375	717	8	services	service	NOUN
inlawrev-2375	717	9	played	play	VERB
inlawrev-2375	717	10	a	a	DET
inlawrev-2375	717	11	subsidiary	subsidiary	ADJ
inlawrev-2375	717	12	role	role	NOUN
inlawrev-2375	717	13	have	have	AUX
inlawrev-2375	717	14	fared	fare	VERB
inlawrev-2375	717	15	only	only	ADV
inlawrev-2375	717	16	slightly	slightly	ADV
inlawrev-2375	717	17	better	well	ADJ
inlawrev-2375	717	18	under	under	ADP
inlawrev-2375	717	19	the	the	DET
inlawrev-2375	717	20	capital	capital	NOUN
inlawrev-2375	717	21	gain	gain	NOUN
inlawrev-2375	717	22	provisions	provision	NOUN
inlawrev-2375	717	23	.	.	PUNCT
inlawrev-2375	718	1	many	many	ADJ
inlawrev-2375	718	2	of	of	ADP
inlawrev-2375	718	3	the	the	DET
inlawrev-2375	718	4	decisions	decision	NOUN
inlawrev-2375	718	5	turned	turn	VERB
inlawrev-2375	718	6	on	on	ADP
inlawrev-2375	718	7	whether	whether	SCONJ
inlawrev-2375	718	8	the	the	DET
inlawrev-2375	718	9	contract	contract	NOUN
inlawrev-2375	718	10	right	right	NOUN
inlawrev-2375	718	11	was	be	AUX
inlawrev-2375	718	12	regarded	regard	VERB
inlawrev-2375	718	13	as	as	ADP
inlawrev-2375	718	14	"	"	PUNCT
inlawrev-2375	718	15	naked	naked	ADJ
inlawrev-2375	718	16	,	,	PUNCT
inlawrev-2375	718	17	"	"	PUNCT
inlawrev-2375	718	18	or	or	CCONJ
inlawrev-2375	718	19	as	as	ADP
inlawrev-2375	718	20	a	a	DET
inlawrev-2375	718	21	''	''	PUNCT
inlawrev-2375	718	22	substantial	substantial	ADJ
inlawrev-2375	718	23	property	property	NOUN
inlawrev-2375	718	24	right	right	NOUN
inlawrev-2375	718	25	.	.	PUNCT
inlawrev-2375	718	26	"	"	PUNCT
inlawrev-2375	719	1	under	under	ADP
inlawrev-2375	719	2	this	this	DET
inlawrev-2375	719	3	approach	approach	NOUN
inlawrev-2375	719	4	,	,	PUNCT
inlawrev-2375	719	5	contract	contract	NOUN
inlawrev-2375	719	6	rights	right	NOUN
inlawrev-2375	719	7	qualify	qualify	VERB
inlawrev-2375	719	8	as	as	ADP
inlawrev-2375	719	9	a	a	DET
inlawrev-2375	719	10	capital	capital	NOUN
inlawrev-2375	719	11	asset	asset	NOUN
inlawrev-2375	719	12	only	only	ADV
inlawrev-2375	719	13	if	if	SCONJ
inlawrev-2375	719	14	they	they	PRON
inlawrev-2375	719	15	create	create	VERB
inlawrev-2375	719	16	a	a	DET
inlawrev-2375	719	17	direct	direct	ADJ
inlawrev-2375	719	18	interest	interest	NOUN
inlawrev-2375	719	19	in	in	ADP
inlawrev-2375	719	20	something	something	PRON
inlawrev-2375	719	21	conventionally	conventionally	ADV
inlawrev-2375	719	22	regarded	regard	VERB
inlawrev-2375	719	23	as	as	ADP
inlawrev-2375	719	24	property	property	NOUN
inlawrev-2375	719	25	,	,	PUNCT
inlawrev-2375	719	26	such	such	ADJ
inlawrev-2375	719	27	as	as	ADP
inlawrev-2375	719	28	a	a	DET
inlawrev-2375	719	29	leasehold	leasehold	NOUN
inlawrev-2375	719	30	in	in	ADP
inlawrev-2375	719	31	real	real	ADJ
inlawrev-2375	719	32	estate	estate	NOUN
inlawrev-2375	719	33	,	,	PUNCT
inlawrev-2375	719	34	or	or	CCONJ
inlawrev-2375	719	35	a	a	DET
inlawrev-2375	719	36	life	life	NOUN
inlawrev-2375	719	37	estate	estate	NOUN
inlawrev-2375	719	38	in	in	ADP
inlawrev-2375	719	39	a	a	DET
inlawrev-2375	719	40	trust	trust	NOUN
inlawrev-2375	719	41	corpus	corpus	NOUN
inlawrev-2375	719	42	consisting	consist	VERB
inlawrev-2375	719	43	of	of	ADP
inlawrev-2375	719	44	securities	security	NOUN
inlawrev-2375	719	45	.	.	PUNCT
inlawrev-2375	720	1	^^^	^^^	ADJ
inlawrev-2375	720	2	contracts	contract	NOUN
inlawrev-2375	720	3	which	which	PRON
inlawrev-2375	720	4	do	do	AUX
inlawrev-2375	720	5	not	not	PART
inlawrev-2375	720	6	create	create	VERB
inlawrev-2375	720	7	such	such	ADJ
inlawrev-2375	720	8	interests	interest	NOUN
inlawrev-2375	720	9	are	be	AUX
inlawrev-2375	720	10	said	say	VERB
inlawrev-2375	720	11	to	to	PART
inlawrev-2375	720	12	be	be	AUX
inlawrev-2375	720	13	"	"	PUNCT
inlawrev-2375	720	14	naked	naked	ADJ
inlawrev-2375	720	15	"	"	PUNCT
inlawrev-2375	720	16	and	and	CCONJ
inlawrev-2375	720	17	therefore	therefore	ADV
inlawrev-2375	720	18	not	not	PART
inlawrev-2375	720	19	property	property	NOUN
inlawrev-2375	720	20	for	for	ADP
inlawrev-2375	720	21	purposes	purpose	NOUN
inlawrev-2375	720	22	of	of	ADP
inlawrev-2375	720	23	the	the	DET
inlawrev-2375	720	24	capital	capital	NOUN
inlawrev-2375	720	25	gain	gain	NOUN
inlawrev-2375	720	26	provisions	provision	NOUN
inlawrev-2375	720	27	.	.	PUNCT
inlawrev-2375	721	1	the	the	DET
inlawrev-2375	721	2	second	second	ADJ
inlawrev-2375	721	3	circuit	circuit	NOUN
inlawrev-2375	721	4	applied	apply	VERB
inlawrev-2375	721	5	this	this	DET
inlawrev-2375	721	6	analysis	analysis	NOUN
inlawrev-2375	721	7	in	in	ADP
inlawrev-2375	721	8	commissioner	commissioner	PROPN
inlawrev-2375	721	9	v.	v.	PROPN
inlawrev-2375	721	10	pittston	pittston	PROPN
inlawrev-2375	721	11	co.	co.	PROPN
inlawrev-2375	721	12	,'^^^	,'^^^	PUNCT
inlawrev-2375	721	13	characterizing	characterize	VERB
inlawrev-2375	721	14	as	as	ADP
inlawrev-2375	721	15	ordinary	ordinary	ADJ
inlawrev-2375	721	16	income	income	NOUN
inlawrev-2375	721	17	a	a	DET
inlawrev-2375	721	18	lump	lump	NOUN
inlawrev-2375	721	19	sum	sum	NOUN
inlawrev-2375	721	20	received	receive	VERB
inlawrev-2375	721	21	by	by	ADP
inlawrev-2375	721	22	the	the	DET
inlawrev-2375	721	23	taxpayer	taxpayer	NOUN
inlawrev-2375	721	24	for	for	ADP
inlawrev-2375	721	25	release	release	NOUN
inlawrev-2375	721	26	of	of	ADP
inlawrev-2375	721	27	its	its	PRON
inlawrev-2375	721	28	right	right	NOUN
inlawrev-2375	721	29	to	to	PART
inlawrev-2375	721	30	purchase	purchase	VERB
inlawrev-2375	721	31	all	all	DET
inlawrev-2375	721	32	coal	coal	NOUN
inlawrev-2375	721	33	produced	produce	VERB
inlawrev-2375	721	34	by	by	ADP
inlawrev-2375	721	35	a	a	DET
inlawrev-2375	721	36	certain	certain	ADJ
inlawrev-2375	721	37	plant	plant	NOUN
inlawrev-2375	721	38	at	at	ADP
inlawrev-2375	721	39	eight	eight	NUM
inlawrev-2375	721	40	percent	percent	NOUN
inlawrev-2375	721	41	below	below	ADP
inlawrev-2375	721	42	the	the	DET
inlawrev-2375	721	43	market	market	NOUN
inlawrev-2375	721	44	price	price	NOUN
inlawrev-2375	721	45	.	.	PUNCT
inlawrev-2375	722	1	^^^	^^^	NOUN
inlawrev-2375	722	2	the	the	DET
inlawrev-2375	722	3	court	court	NOUN
inlawrev-2375	722	4	stated	state	VERB
inlawrev-2375	722	5	that	that	SCONJ
inlawrev-2375	722	6	"	"	PUNCT
inlawrev-2375	722	7	[	[	X
inlawrev-2375	722	8	t]he	t]he	ADJ
inlawrev-2375	722	9	courts	court	NOUN
inlawrev-2375	722	10	have	have	AUX
inlawrev-2375	722	11	not	not	PART
inlawrev-2375	722	12	been	be	AUX
inlawrev-2375	722	13	entirely	entirely	ADV
inlawrev-2375	722	14	consistent	consistent	ADJ
inlawrev-2375	722	15	in	in	ADP
inlawrev-2375	722	16	their	their	PRON
inlawrev-2375	722	17	treatment	treatment	NOUN
inlawrev-2375	722	18	of	of	ADP
inlawrev-2375	722	19	lump	lump	NOUN
inlawrev-2375	722	20	sum	sum	NOUN
inlawrev-2375	722	21	payments	payment	NOUN
inlawrev-2375	722	22	received	receive	VERB
inlawrev-2375	722	23	by	by	ADP
inlawrev-2375	722	24	a	a	DET
inlawrev-2375	722	25	taxpayer	taxpayer	NOUN
inlawrev-2375	722	26	for	for	ADP
inlawrev-2375	722	27	the	the	DET
inlawrev-2375	722	28	termination	termination	NOUN
inlawrev-2375	722	29	of	of	ADP
inlawrev-2375	722	30	jural	jural	ADJ
inlawrev-2375	722	31	relations	relation	NOUN
inlawrev-2375	722	32	.	.	PUNCT
inlawrev-2375	722	33	.	.	PUNCT
inlawrev-2375	722	34	.	.	PUNCT
inlawrev-2375	723	1	."^^	."^^	PROPN
inlawrev-2375	724	1	®	®	NOUN
inlawrev-2375	724	2	indeed	indeed	ADV
inlawrev-2375	724	3	,	,	PUNCT
inlawrev-2375	724	4	the	the	DET
inlawrev-2375	724	5	tax	tax	NOUN
inlawrev-2375	724	6	court	court	NOUN
inlawrev-2375	724	7	in	in	ADP
inlawrev-2375	724	8	pittston	pittston	PROPN
inlawrev-2375	724	9	had	have	AUX
inlawrev-2375	724	10	upheld	uphold	VERB
inlawrev-2375	724	11	capital	capital	NOUN
inlawrev-2375	724	12	gain	gain	NOUN
inlawrev-2375	724	13	treatment	treatment	NOUN
inlawrev-2375	724	14	,	,	PUNCT
inlawrev-2375	724	15	^^^	^^^	ADJ
inlawrev-2375	724	16	and	and	CCONJ
inlawrev-2375	724	17	judge	judge	PROPN
inlawrev-2375	724	18	moore	moore	PROPN
inlawrev-2375	724	19	,	,	PUNCT
inlawrev-2375	724	20	dissenting	dissent	VERB
inlawrev-2375	724	21	from	from	ADP
inlawrev-2375	724	22	the	the	DET
inlawrev-2375	724	23	second	second	ADJ
inlawrev-2375	724	24	circuit	circuit	NOUN
inlawrev-2375	724	25	's	's	PART
inlawrev-2375	724	26	decision	decision	NOUN
inlawrev-2375	724	27	,	,	PUNCT
inlawrev-2375	724	28	concluded	conclude	VERB
inlawrev-2375	724	29	that	that	SCONJ
inlawrev-2375	724	30	the	the	DET
inlawrev-2375	724	31	"	"	PUNCT
inlawrev-2375	724	32	contract	contract	NOUN
inlawrev-2375	724	33	rights	right	NOUN
inlawrev-2375	724	34	can	can	AUX
inlawrev-2375	724	35	only	only	ADV
inlawrev-2375	724	36	be	be	AUX
inlawrev-2375	724	37	rendered	render	VERB
inlawrev-2375	724	38	'	'	PUNCT
inlawrev-2375	724	39	naked	naked	ADJ
inlawrev-2375	724	40	'	'	PUNCT
inlawrev-2375	724	41	by	by	ADP
inlawrev-2375	724	42	stripping	strip	VERB
inlawrev-2375	724	43	from	from	ADP
inlawrev-2375	724	44	them	they	PRON
inlawrev-2375	724	45	and	and	CCONJ
inlawrev-2375	724	46	discarding	discard	VERB
inlawrev-2375	724	47	the	the	DET
inlawrev-2375	724	48	raiments	raiment	NOUN
inlawrev-2375	724	49	which	which	PRON
inlawrev-2375	724	50	the	the	DET
inlawrev-2375	724	51	parties	party	NOUN
inlawrev-2375	724	52	found	find	VERB
inlawrev-2375	724	53	to	to	PART
inlawrev-2375	724	54	be	be	AUX
inlawrev-2375	724	55	essential	essential	ADJ
inlawrev-2375	724	56	.	.	PUNCT
inlawrev-2375	725	1	"	"	PUNCT
inlawrev-2375	725	2	®	®	NOUN
inlawrev-2375	725	3	"	"	PUNCT
inlawrev-2375	725	4	one	one	NUM
inlawrev-2375	725	5	of	of	ADP
inlawrev-2375	725	6	the	the	DET
inlawrev-2375	725	7	most	most	ADV
inlawrev-2375	725	8	carefully	carefully	ADV
inlawrev-2375	725	9	reasoned	reason	VERB
inlawrev-2375	725	10	opinions	opinion	NOUN
inlawrev-2375	725	11	in	in	ADP
inlawrev-2375	725	12	this	this	DET
inlawrev-2375	725	13	area	area	NOUN
inlawrev-2375	725	14	is	be	AUX
inlawrev-2375	725	15	commissioner	commissioner	NOUN
inlawrev-2375	725	16	v.	v.	ADP
inlawrev-2375	725	17	ferrer?^^	ferrer?^^	NOUN
inlawrev-2375	725	18	the	the	DET
inlawrev-2375	725	19	taxpayer	taxpayer	NOUN
inlawrev-2375	725	20	had	have	AUX
inlawrev-2375	725	21	acquired	acquire	VERB
inlawrev-2375	725	22	the	the	DET
inlawrev-2375	725	23	exclusive	exclusive	ADJ
inlawrev-2375	725	24	right	right	NOUN
inlawrev-2375	725	25	to	to	PART
inlawrev-2375	725	26	produce	produce	VERB
inlawrev-2375	725	27	a	a	DET
inlawrev-2375	725	28	stage	stage	NOUN
inlawrev-2375	725	29	play	play	NOUN
inlawrev-2375	725	30	based	base	VERB
inlawrev-2375	725	31	upon	upon	SCONJ
inlawrev-2375	725	32	a	a	DET
inlawrev-2375	725	33	copyrighted	copyright	VERB
inlawrev-2375	725	34	novel	novel	NOUN
inlawrev-2375	725	35	,	,	PUNCT
inlawrev-2375	725	36	the	the	DET
inlawrev-2375	725	37	power	power	NOUN
inlawrev-2375	725	38	to	to	PART
inlawrev-2375	725	39	prevent	prevent	VERB
inlawrev-2375	725	40	the	the	DET
inlawrev-2375	725	41	sale	sale	NOUN
inlawrev-2375	725	42	of	of	ADP
inlawrev-2375	725	43	film	film	NOUN
inlawrev-2375	725	44	rights	right	NOUN
inlawrev-2375	725	45	in	in	ADP
inlawrev-2375	725	46	the	the	DET
inlawrev-2375	725	47	novel	novel	NOUN
inlawrev-2375	725	48	for	for	ADP
inlawrev-2375	725	49	a	a	DET
inlawrev-2375	725	50	specified	specified	ADJ
inlawrev-2375	725	51	period	period	NOUN
inlawrev-2375	725	52	of	of	ADP
inlawrev-2375	725	53	time	time	NOUN
inlawrev-2375	725	54	,	,	PUNCT
inlawrev-2375	725	55	and	and	CCONJ
inlawrev-2375	725	56	,	,	PUNCT
inlawrev-2375	725	57	if	if	SCONJ
inlawrev-2375	725	58	he	he	PRON
inlawrev-2375	725	59	in	in	ADP
inlawrev-2375	725	60	fact	fact	NOUN
inlawrev-2375	725	61	produced	produce	VERB
inlawrev-2375	725	62	a	a	DET
inlawrev-2375	725	63	play	play	NOUN
inlawrev-2375	725	64	,	,	PUNCT
inlawrev-2375	725	65	the	the	DET
inlawrev-2375	725	66	right	right	NOUN
inlawrev-2375	725	67	to	to	PART
inlawrev-2375	725	68	share	share	VERB
inlawrev-2375	725	69	in	in	ADP
inlawrev-2375	725	70	any	any	DET
inlawrev-2375	725	71	proceeds	proceed	NOUN
inlawrev-2375	725	72	subsequently	subsequently	ADV
inlawrev-2375	725	73	generated	generate	VERB
inlawrev-2375	725	74	through	through	ADP
inlawrev-2375	725	75	film	film	NOUN
inlawrev-2375	725	76	rights	right	NOUN
inlawrev-2375	725	77	.	.	PUNCT
inlawrev-2375	726	1	in	in	ADP
inlawrev-2375	726	2	exchange	exchange	NOUN
inlawrev-2375	726	3	for	for	ADP
inlawrev-2375	726	4	cancellation	cancellation	NOUN
inlawrev-2375	726	5	of	of	ADP
inlawrev-2375	726	6	these	these	DET
inlawrev-2375	726	7	contract	contract	NOUN
inlawrev-2375	726	8	rights	right	NOUN
inlawrev-2375	726	9	,	,	PUNCT
inlawrev-2375	726	10	the	the	DET
inlawrev-2375	726	11	taxpayer	taxpayer	NOUN
inlawrev-2375	726	12	received	receive	VERB
inlawrev-2375	726	13	a	a	DET
inlawrev-2375	726	14	right	right	NOUN
inlawrev-2375	726	15	to	to	PART
inlawrev-2375	726	16	seventeen	seventeen	NUM
inlawrev-2375	726	17	percent	percent	NOUN
inlawrev-2375	726	18	of	of	ADP
inlawrev-2375	726	19	the	the	DET
inlawrev-2375	726	20	net	net	ADJ
inlawrev-2375	726	21	profits	profit	NOUN
inlawrev-2375	726	22	realized	realize	VERB
inlawrev-2375	726	23	from	from	ADP
inlawrev-2375	726	24	production	production	NOUN
inlawrev-2375	726	25	of	of	ADP
inlawrev-2375	726	26	a	a	DET
inlawrev-2375	726	27	movie	movie	NOUN
inlawrev-2375	726	28	.	.	PUNCT
inlawrev-2375	727	1	the	the	DET
inlawrev-2375	727	2	commissioner	commissioner	NOUN
inlawrev-2375	727	3	contended	contend	VERB
inlawrev-2375	727	4	that	that	SCONJ
inlawrev-2375	727	5	the	the	DET
inlawrev-2375	727	6	entire	entire	ADJ
inlawrev-2375	727	7	royalty	royalty	NOUN
inlawrev-2375	727	8	was	be	AUX
inlawrev-2375	727	9	taxable	taxable	ADJ
inlawrev-2375	727	10	at	at	ADP
inlawrev-2375	727	11	ordinary	ordinary	ADJ
inlawrev-2375	727	12	rates	rate	NOUN
inlawrev-2375	727	13	.	.	PUNCT
inlawrev-2375	728	1	the	the	DET
inlawrev-2375	728	2	second	second	ADJ
inlawrev-2375	728	3	circuit	circuit	NOUN
inlawrev-2375	728	4	court	court	NOUN
inlawrev-2375	728	5	of	of	ADP
inlawrev-2375	728	6	appeals	appeals	PROPN
inlawrev-2375	728	7	reviewed	review	VERB
inlawrev-2375	728	8	the	the	DET
inlawrev-2375	728	9	cases	case	NOUN
inlawrev-2375	728	10	involving	involve	VERB
inlawrev-2375	728	11	the	the	DET
inlawrev-2375	728	12	tax	tax	NOUN
inlawrev-2375	728	13	treatment	treatment	NOUN
inlawrev-2375	728	14	of	of	ADP
inlawrev-2375	728	15	amounts	amount	NOUN
inlawrev-2375	728	16	received	receive	VERB
inlawrev-2375	728	17	'	'	NUM
inlawrev-2375	728	18	^^see	^^see	NUM
inlawrev-2375	728	19	dorman	dorman	PROPN
inlawrev-2375	728	20	v.	v.	PROPN
inlawrev-2375	728	21	united	united	PROPN
inlawrev-2375	728	22	states	states	PROPN
inlawrev-2375	728	23	,	,	PUNCT
inlawrev-2375	728	24	296	296	NUM
inlawrev-2375	728	25	f.2d	f.2d	SYM
inlawrev-2375	728	26	27	27	NUM
inlawrev-2375	728	27	(	(	PUNCT
inlawrev-2375	728	28	9th	9th	ADJ
inlawrev-2375	728	29	cir	cir	NOUN
inlawrev-2375	728	30	.	.	PUNCT
inlawrev-2375	728	31	1961	1961	NUM
inlawrev-2375	728	32	)	)	PUNCT
inlawrev-2375	728	33	;	;	PUNCT
inlawrev-2375	728	34	metropolitan	metropolitan	ADJ
inlawrev-2375	728	35	bldg	bldg	PROPN
inlawrev-2375	728	36	.	.	PUNCT
inlawrev-2375	728	37	co.	co.	PROPN
inlawrev-2375	729	1	v.	v.	ADP
inlawrev-2375	729	2	c.i.r	c.i.r	PROPN
inlawrev-2375	729	3	..	..	PROPN
inlawrev-2375	729	4	285	285	NUM
inlawrev-2375	729	5	f.2d	f.2d	ADP
inlawrev-2375	729	6	592	592	NUM
inlawrev-2375	729	7	(	(	PUNCT
inlawrev-2375	729	8	9th	9th	ADJ
inlawrev-2375	729	9	cir	cir	NOUN
inlawrev-2375	729	10	.	.	PUNCT
inlawrev-2375	729	11	1960	1960	NUM
inlawrev-2375	729	12	)	)	PUNCT
inlawrev-2375	729	13	;	;	PUNCT
inlawrev-2375	729	14	c.i.r	c.i.r	X
inlawrev-2375	729	15	.	.	PUNCT
inlawrev-2375	730	1	v.	v.	ADP
inlawrev-2375	730	2	golonsky	golonsky	PROPN
inlawrev-2375	730	3	,	,	PUNCT
inlawrev-2375	730	4	200	200	NUM
inlawrev-2375	730	5	f.2d	f.2d	NOUN
inlawrev-2375	730	6	72	72	NUM
inlawrev-2375	730	7	(	(	PUNCT
inlawrev-2375	730	8	3d	3d	PROPN
inlawrev-2375	730	9	cir	cir	NOUN
inlawrev-2375	730	10	.	.	PROPN
inlawrev-2375	730	11	1952	1952	NUM
inlawrev-2375	730	12	)	)	PUNCT
inlawrev-2375	730	13	,	,	PUNCT
inlawrev-2375	730	14	cert	cert	NOUN
inlawrev-2375	730	15	,	,	PUNCT
inlawrev-2375	730	16	denied	deny	VERB
inlawrev-2375	730	17	,	,	PUNCT
inlawrev-2375	730	18	345	345	NUM
inlawrev-2375	730	19	u.s	u.s	PROPN
inlawrev-2375	730	20	.	.	PROPN
inlawrev-2375	730	21	939	939	NUM
inlawrev-2375	730	22	(	(	PUNCT
inlawrev-2375	730	23	1953	1953	NUM
inlawrev-2375	730	24	)	)	PUNCT
inlawrev-2375	730	25	.	.	PUNCT
inlawrev-2375	731	1	'	'	PUNCT
inlawrev-2375	731	2	^"252	^"252	PUNCT
inlawrev-2375	731	3	f.2d	f.2d	PROPN
inlawrev-2375	731	4	344	344	NUM
inlawrev-2375	731	5	(	(	PUNCT
inlawrev-2375	731	6	2d	2d	NUM
inlawrev-2375	731	7	cir	cir	NOUN
inlawrev-2375	731	8	.	.	PROPN
inlawrev-2375	731	9	1958	1958	NUM
inlawrev-2375	731	10	)	)	PUNCT
inlawrev-2375	731	11	.	.	PUNCT
inlawrev-2375	732	1	"	"	PUNCT
inlawrev-2375	732	2	/d	/d	PUNCT
inlawrev-2375	732	3	.	.	PUNCT
inlawrev-2375	733	1	at	at	ADP
inlawrev-2375	733	2	348	348	NUM
inlawrev-2375	733	3	.	.	PUNCT
inlawrev-2375	733	4	''	''	PUNCT
inlawrev-2375	733	5	'	'	PUNCT
inlawrev-2375	733	6	i	i	PRON
inlawrev-2375	733	7	d.	d.	VERB
inlawrev-2375	733	8	at	at	ADP
inlawrev-2375	733	9	347	347	NUM
inlawrev-2375	733	10	.	.	PUNCT
inlawrev-2375	733	11	•'''pittston	•'''pittston	PROPN
inlawrev-2375	733	12	co.	co.	PROPN
inlawrev-2375	733	13	v.	v.	PROPN
inlawrev-2375	733	14	commissioner	commissioner	PROPN
inlawrev-2375	733	15	,	,	PUNCT
inlawrev-2375	733	16	26	26	NUM
inlawrev-2375	733	17	t.c	t.c	PROPN
inlawrev-2375	733	18	.	.	PROPN
inlawrev-2375	733	19	967	967	NUM
inlawrev-2375	733	20	,	,	PUNCT
inlawrev-2375	733	21	969	969	NUM
inlawrev-2375	733	22	(	(	PUNCT
inlawrev-2375	733	23	1956	1956	NUM
inlawrev-2375	733	24	)	)	PUNCT
inlawrev-2375	733	25	.	.	PUNCT
inlawrev-2375	734	1	•*"'252	•*"'252	NOUN
inlawrev-2375	734	2	f.2d	f.2d	X
inlawrev-2375	734	3	at	at	ADP
inlawrev-2375	734	4	349	349	NUM
inlawrev-2375	734	5	(	(	PUNCT
inlawrev-2375	734	6	moore	moore	PROPN
inlawrev-2375	734	7	,	,	PUNCT
inlawrev-2375	734	8	j.	j.	PROPN
inlawrev-2375	734	9	,	,	PUNCT
inlawrev-2375	734	10	dissenting	dissent	VERB
inlawrev-2375	734	11	)	)	PUNCT
inlawrev-2375	734	12	.	.	PUNCT
inlawrev-2375	735	1	see	see	VERB
inlawrev-2375	735	2	commissioner	commissioner	PROPN
inlawrev-2375	735	3	v.	v.	PROPN
inlawrev-2375	735	4	goff	goff	PROPN
inlawrev-2375	735	5	,	,	PUNCT
inlawrev-2375	735	6	212	212	NUM
inlawrev-2375	735	7	f.2d	f.2d	ADP
inlawrev-2375	735	8	875	875	NUM
inlawrev-2375	735	9	(	(	PUNCT
inlawrev-2375	735	10	3d	3d	PROPN
inlawrev-2375	735	11	cir	cir	NOUN
inlawrev-2375	735	12	.	.	PUNCT
inlawrev-2375	735	13	1954	1954	NUM
inlawrev-2375	735	14	)	)	PUNCT
inlawrev-2375	735	15	(	(	PUNCT
inlawrev-2375	735	16	surrender	surrender	NOUN
inlawrev-2375	735	17	of	of	ADP
inlawrev-2375	735	18	contract	contract	NOUN
inlawrev-2375	735	19	rights	right	NOUN
inlawrev-2375	735	20	to	to	ADP
inlawrev-2375	735	21	the	the	DET
inlawrev-2375	735	22	entire	entire	ADJ
inlawrev-2375	735	23	product	product	NOUN
inlawrev-2375	735	24	of	of	ADP
inlawrev-2375	735	25	four	four	NUM
inlawrev-2375	735	26	machines	machine	NOUN
inlawrev-2375	735	27	a	a	DET
inlawrev-2375	735	28	capital	capital	NOUN
inlawrev-2375	735	29	gain	gain	VERB
inlawrev-2375	735	30	transaction	transaction	NOUN
inlawrev-2375	735	31	)	)	PUNCT
inlawrev-2375	735	32	.	.	PUNCT
inlawrev-2375	736	1	•"•304	•"•304	PROPN
inlawrev-2375	736	2	f.2d	f.2d	PUNCT
inlawrev-2375	736	3	125	125	NUM
inlawrev-2375	736	4	(	(	PUNCT
inlawrev-2375	736	5	2d	2d	NUM
inlawrev-2375	736	6	cir	cir	NOUN
inlawrev-2375	736	7	.	.	PUNCT
inlawrev-2375	736	8	1962	1962	NUM
inlawrev-2375	736	9	)	)	PUNCT
inlawrev-2375	736	10	.	.	PUNCT
inlawrev-2375	737	1	1980	1980	NUM
inlawrev-2375	737	2	]	]	PUNCT
inlawrev-2375	737	3	capital	capital	NOUN
inlawrev-2375	737	4	gain	gain	VERB
inlawrev-2375	737	5	497	497	NUM
inlawrev-2375	737	6	in	in	ADP
inlawrev-2375	737	7	exchange	exchange	NOUN
inlawrev-2375	737	8	for	for	ADP
inlawrev-2375	737	9	contract	contract	NOUN
inlawrev-2375	737	10	rights	right	NOUN
inlawrev-2375	737	11	and	and	CCONJ
inlawrev-2375	737	12	described	describe	VERB
inlawrev-2375	737	13	the	the	DET
inlawrev-2375	737	14	"	"	PUNCT
inlawrev-2375	737	15	naked	naked	ADJ
inlawrev-2375	737	16	"	"	PUNCT
inlawrev-2375	737	17	versus	versus	ADP
inlawrev-2375	737	18	"	"	PUNCT
inlawrev-2375	737	19	substantial	substantial	ADJ
inlawrev-2375	737	20	"	"	PUNCT
inlawrev-2375	737	21	analysis	analysis	NOUN
inlawrev-2375	737	22	:	:	PUNCT
inlawrev-2375	737	23	one	one	NUM
inlawrev-2375	737	24	common	common	ADJ
inlawrev-2375	737	25	characteristic	characteristic	NOUN
inlawrev-2375	737	26	of	of	ADP
inlawrev-2375	737	27	the	the	DET
inlawrev-2375	737	28	group	group	NOUN
inlawrev-2375	738	1	[	[	X
inlawrev-2375	738	2	of	of	ADP
inlawrev-2375	738	3	transactions	transaction	NOUN
inlawrev-2375	738	4	]	]	PUNCT
inlawrev-2375	738	5	held	hold	VERB
inlawrev-2375	738	6	to	to	PART
inlawrev-2375	738	7	come	come	VERB
inlawrev-2375	738	8	within	within	ADP
inlawrev-2375	738	9	the	the	DET
inlawrev-2375	738	10	capital	capital	NOUN
inlawrev-2375	738	11	gain	gain	NOUN
inlawrev-2375	738	12	provision	provision	NOUN
inlawrev-2375	738	13	is	be	AUX
inlawrev-2375	738	14	that	that	SCONJ
inlawrev-2375	738	15	the	the	DET
inlawrev-2375	738	16	taxpayer	taxpayer	NOUN
inlawrev-2375	738	17	had	have	VERB
inlawrev-2375	738	18	either	either	CCONJ
inlawrev-2375	738	19	what	what	PRON
inlawrev-2375	738	20	might	might	AUX
inlawrev-2375	738	21	be	be	AUX
inlawrev-2375	738	22	called	call	VERB
inlawrev-2375	738	23	an	an	DET
inlawrev-2375	738	24	"	"	PUNCT
inlawrev-2375	738	25	estate	estate	NOUN
inlawrev-2375	738	26	"	"	PUNCT
inlawrev-2375	738	27	in	in	ADP
inlawrev-2375	738	28	...	...	PUNCT
inlawrev-2375	738	29	or	or	CCONJ
inlawrev-2375	738	30	an	an	DET
inlawrev-2375	738	31	"	"	PUNCT
inlawrev-2375	738	32	encumbrance	encumbrance	NOUN
inlawrev-2375	738	33	"	"	PUNCT
inlawrev-2375	738	34	on	on	ADP
inlawrev-2375	738	35	...	...	PUNCT
inlawrev-2375	738	36	or	or	CCONJ
inlawrev-2375	738	37	an	an	DET
inlawrev-2375	738	38	option	option	NOUN
inlawrev-2375	738	39	to	to	PART
inlawrev-2375	738	40	acquire	acquire	VERB
inlawrev-2375	738	41	an	an	DET
inlawrev-2375	738	42	interest	interest	NOUN
inlawrev-2375	738	43	in	in	ADP
inlawrev-2375	738	44	.	.	PUNCT
inlawrev-2375	738	45	.	.	PUNCT
inlawrev-2375	738	46	.	.	PUNCT
inlawrev-2375	739	1	property	property	NOUN
inlawrev-2375	739	2	which	which	PRON
inlawrev-2375	739	3	,	,	PUNCT
inlawrev-2375	739	4	if	if	SCONJ
inlawrev-2375	739	5	itself	itself	PRON
inlawrev-2375	739	6	held	hold	VERB
inlawrev-2375	739	7	,	,	PUNCT
inlawrev-2375	739	8	would	would	AUX
inlawrev-2375	739	9	be	be	AUX
inlawrev-2375	739	10	a	a	DET
inlawrev-2375	739	11	capital	capital	NOUN
inlawrev-2375	739	12	asset	asset	NOUN
inlawrev-2375	739	13	.	.	PUNCT
inlawrev-2375	740	1	in	in	ADP
inlawrev-2375	740	2	all	all	DET
inlawrev-2375	740	3	these	these	DET
inlawrev-2375	740	4	cases	case	NOUN
inlawrev-2375	740	5	the	the	DET
inlawrev-2375	740	6	taxpayer	taxpayer	NOUN
inlawrev-2375	740	7	had	have	VERB
inlawrev-2375	740	8	something	something	PRON
inlawrev-2375	740	9	more	more	ADJ
inlawrev-2375	740	10	than	than	ADP
inlawrev-2375	740	11	an	an	DET
inlawrev-2375	740	12	opportunity	opportunity	NOUN
inlawrev-2375	740	13	,	,	PUNCT
inlawrev-2375	740	14	afforded	afford	VERB
inlawrev-2375	740	15	by	by	ADP
inlawrev-2375	740	16	contract	contract	NOUN
inlawrev-2375	740	17	,	,	PUNCT
inlawrev-2375	740	18	to	to	PART
inlawrev-2375	740	19	obtain	obtain	VERB
inlawrev-2375	740	20	periodic	periodic	ADJ
inlawrev-2375	740	21	receipts	receipt	NOUN
inlawrev-2375	740	22	of	of	ADP
inlawrev-2375	740	23	income	income	NOUN
inlawrev-2375	740	24	,	,	PUNCT
inlawrev-2375	740	25	by	by	ADP
inlawrev-2375	740	26	dealing	deal	VERB
inlawrev-2375	740	27	with	with	ADP
inlawrev-2375	740	28	another	another	PRON
inlawrev-2375	740	29	...	...	PUNCT
inlawrev-2375	740	30	or	or	CCONJ
inlawrev-2375	740	31	by	by	ADP
inlawrev-2375	740	32	rendering	render	VERB
inlawrev-2375	740	33	services	service	NOUN
inlawrev-2375	740	34	...	...	PUNCT
inlawrev-2375	740	35	or	or	CCONJ
inlawrev-2375	740	36	by	by	ADP
inlawrev-2375	740	37	virtue	virtue	NOUN
inlawrev-2375	740	38	of	of	ADP
inlawrev-2375	740	39	ownership	ownership	NOUN
inlawrev-2375	740	40	of	of	ADP
inlawrev-2375	740	41	a	a	DET
inlawrev-2375	740	42	larger	large	ADJ
inlawrev-2375	740	43	"	"	PUNCT
inlawrev-2375	740	44	estate	estate	NOUN
inlawrev-2375	740	45	.	.	PUNCT
inlawrev-2375	741	1	"	"	PUNCT
inlawrev-2375	741	2	'	'	PUNCT
inlawrev-2375	741	3	'	'	NUM
inlawrev-2375	741	4	162	162	NUM
inlawrev-2375	741	5	accepting	accept	VERB
inlawrev-2375	741	6	this	this	DET
inlawrev-2375	741	7	analysis	analysis	NOUN
inlawrev-2375	741	8	,	,	PUNCT
inlawrev-2375	741	9	the	the	DET
inlawrev-2375	741	10	court	court	NOUN
inlawrev-2375	741	11	categorized	categorize	VERB
inlawrev-2375	741	12	the	the	DET
inlawrev-2375	741	13	various	various	ADJ
inlawrev-2375	741	14	interests	interest	NOUN
inlawrev-2375	741	15	held	hold	VERB
inlawrev-2375	741	16	by	by	ADP
inlawrev-2375	741	17	the	the	DET
inlawrev-2375	741	18	taxpayer	taxpayer	NOUN
inlawrev-2375	741	19	as	as	ADP
inlawrev-2375	741	20	either	either	CCONJ
inlawrev-2375	741	21	capital	capital	NOUN
inlawrev-2375	741	22	gain	gain	NOUN
inlawrev-2375	741	23	or	or	CCONJ
inlawrev-2375	741	24	ordinary	ordinary	ADJ
inlawrev-2375	741	25	income	income	NOUN
inlawrev-2375	741	26	by	by	ADP
inlawrev-2375	741	27	examining	examine	VERB
inlawrev-2375	741	28	the	the	DET
inlawrev-2375	741	29	character	character	NOUN
inlawrev-2375	741	30	of	of	ADP
inlawrev-2375	741	31	the	the	DET
inlawrev-2375	741	32	transaction.^	transaction.^	PROPN
inlawrev-2375	741	33	®	®	NOUN
inlawrev-2375	741	34	^	^	PUNCT
inlawrev-2375	741	35	the	the	DET
inlawrev-2375	741	36	court	court	NOUN
inlawrev-2375	741	37	noted	note	VERB
inlawrev-2375	741	38	that	that	SCONJ
inlawrev-2375	741	39	the	the	DET
inlawrev-2375	741	40	play	play	NOUN
inlawrev-2375	741	41	production	production	NOUN
inlawrev-2375	741	42	right	right	ADJ
inlawrev-2375	741	43	"	"	PUNCT
inlawrev-2375	741	44	sounds	sound	VERB
inlawrev-2375	741	45	like	like	ADP
inlawrev-2375	741	46	the	the	DET
inlawrev-2375	741	47	transactions	transaction	NOUN
inlawrev-2375	741	48	held	hold	VERB
inlawrev-2375	741	49	to	to	PART
inlawrev-2375	741	50	qualify	qualify	VERB
inlawrev-2375	741	51	for	for	ADP
inlawrev-2375	741	52	capital	capital	NOUN
inlawrev-2375	741	53	gain	gain	NOUN
inlawrev-2375	741	54	treatment	treatment	NOUN
inlawrev-2375	741	55	.	.	PUNCT
inlawrev-2375	742	1	"^	"^	DET
inlawrev-2375	742	2	®	®	NOUN
inlawrev-2375	742	3	''	''	PUNCT
inlawrev-2375	742	4	the	the	DET
inlawrev-2375	742	5	court	court	NOUN
inlawrev-2375	742	6	theorized	theorize	VERB
inlawrev-2375	742	7	that	that	SCONJ
inlawrev-2375	742	8	the	the	DET
inlawrev-2375	742	9	interest	interest	NOUN
inlawrev-2375	742	10	resembled	resemble	VERB
inlawrev-2375	742	11	a	a	DET
inlawrev-2375	742	12	lease	lease	NOUN
inlawrev-2375	742	13	or	or	CCONJ
inlawrev-2375	742	14	an	an	DET
inlawrev-2375	742	15	equitable	equitable	ADJ
inlawrev-2375	742	16	interest	interest	NOUN
inlawrev-2375	742	17	,	,	PUNCT
inlawrev-2375	742	18	which	which	PRON
inlawrev-2375	742	19	is	be	AUX
inlawrev-2375	742	20	more	more	ADJ
inlawrev-2375	742	21	than	than	ADP
inlawrev-2375	742	22	a	a	DET
inlawrev-2375	742	23	contract	contract	NOUN
inlawrev-2375	742	24	right	right	NOUN
inlawrev-2375	742	25	to	to	PART
inlawrev-2375	742	26	earn	earn	VERB
inlawrev-2375	742	27	income	income	NOUN
inlawrev-2375	742	28	by	by	ADP
inlawrev-2375	742	29	rendering	render	VERB
inlawrev-2375	742	30	services	service	NOUN
inlawrev-2375	742	31	.	.	PUNCT
inlawrev-2375	743	1	^	^	SYM
inlawrev-2375	743	2	®	®	NOUN
inlawrev-2375	743	3	^	^	PUNCT
inlawrev-2375	743	4	in	in	ADP
inlawrev-2375	743	5	addition	addition	NOUN
inlawrev-2375	743	6	,	,	PUNCT
inlawrev-2375	743	7	the	the	DET
inlawrev-2375	743	8	court	court	NOUN
inlawrev-2375	743	9	observed	observe	VERB
inlawrev-2375	743	10	that	that	SCONJ
inlawrev-2375	743	11	the	the	DET
inlawrev-2375	743	12	production	production	NOUN
inlawrev-2375	743	13	right	right	ADV
inlawrev-2375	743	14	is	be	AUX
inlawrev-2375	743	15	intimately	intimately	ADV
inlawrev-2375	743	16	related	relate	VERB
inlawrev-2375	743	17	to	to	ADP
inlawrev-2375	743	18	the	the	DET
inlawrev-2375	743	19	copyright	copyright	NOUN
inlawrev-2375	743	20	of	of	ADP
inlawrev-2375	743	21	the	the	DET
inlawrev-2375	743	22	play	play	NOUN
inlawrev-2375	743	23	,	,	PUNCT
inlawrev-2375	743	24	which	which	PRON
inlawrev-2375	743	25	is	be	AUX
inlawrev-2375	743	26	a	a	DET
inlawrev-2375	743	27	capital	capital	NOUN
inlawrev-2375	743	28	asset	asset	NOUN
inlawrev-2375	743	29	.	.	PUNCT
inlawrev-2375	744	1	^^^	^^^	ADP
inlawrev-2375	744	2	the	the	DET
inlawrev-2375	744	3	court	court	NOUN
inlawrev-2375	744	4	thus	thus	ADV
inlawrev-2375	744	5	rejected	reject	VERB
inlawrev-2375	744	6	the	the	DET
inlawrev-2375	744	7	commissioner	commissioner	NOUN
inlawrev-2375	744	8	's	's	PART
inlawrev-2375	744	9	substitution	substitution	NOUN
inlawrev-2375	744	10	for	for	ADP
inlawrev-2375	744	11	income	income	NOUN
inlawrev-2375	744	12	argument	argument	NOUN
inlawrev-2375	744	13	,	,	PUNCT
inlawrev-2375	744	14	stating	state	VERB
inlawrev-2375	744	15	that	that	SCONJ
inlawrev-2375	744	16	payment	payment	NOUN
inlawrev-2375	744	17	in	in	ADP
inlawrev-2375	744	18	exchange	exchange	NOUN
inlawrev-2375	744	19	for	for	ADP
inlawrev-2375	744	20	relinquishment	relinquishment	NOUN
inlawrev-2375	744	21	of	of	ADP
inlawrev-2375	744	22	the	the	DET
inlawrev-2375	744	23	right	right	NOUN
inlawrev-2375	744	24	to	to	PART
inlawrev-2375	744	25	produce	produce	VERB
inlawrev-2375	744	26	a	a	DET
inlawrev-2375	744	27	play	play	NOUN
inlawrev-2375	744	28	could	could	AUX
inlawrev-2375	744	29	qualify	qualify	VERB
inlawrev-2375	744	30	for	for	ADP
inlawrev-2375	744	31	capital	capital	NOUN
inlawrev-2375	744	32	gain	gain	NOUN
inlawrev-2375	744	33	even	even	ADV
inlawrev-2375	744	34	though	though	SCONJ
inlawrev-2375	744	35	exercise	exercise	NOUN
inlawrev-2375	744	36	of	of	ADP
inlawrev-2375	744	37	the	the	DET
inlawrev-2375	744	38	right	right	NOUN
inlawrev-2375	744	39	would	would	AUX
inlawrev-2375	744	40	have	have	AUX
inlawrev-2375	744	41	generated	generate	VERB
inlawrev-2375	744	42	ordinary	ordinary	ADJ
inlawrev-2375	744	43	income	income	NOUN
inlawrev-2375	744	44	.	.	PUNCT
inlawrev-2375	745	1	^^^	^^^	NOUN
inlawrev-2375	745	2	similarly	similarly	ADV
inlawrev-2375	745	3	,	,	PUNCT
inlawrev-2375	745	4	the	the	DET
inlawrev-2375	745	5	court	court	NOUN
inlawrev-2375	745	6	decided	decide	VERB
inlawrev-2375	745	7	that	that	SCONJ
inlawrev-2375	745	8	the	the	DET
inlawrev-2375	745	9	taxpayer	taxpayer	NOUN
inlawrev-2375	745	10	's	's	PART
inlawrev-2375	745	11	right	right	NOUN
inlawrev-2375	745	12	to	to	PART
inlawrev-2375	745	13	prevent	prevent	VERB
inlawrev-2375	745	14	the	the	DET
inlawrev-2375	745	15	sale	sale	NOUN
inlawrev-2375	745	16	of	of	ADP
inlawrev-2375	745	17	motion	motion	NOUN
inlawrev-2375	745	18	picture	picture	NOUN
inlawrev-2375	745	19	rights	right	NOUN
inlawrev-2375	745	20	for	for	ADP
inlawrev-2375	745	21	a	a	DET
inlawrev-2375	745	22	specified	specified	ADJ
inlawrev-2375	745	23	period	period	NOUN
inlawrev-2375	745	24	of	of	ADP
inlawrev-2375	745	25	time	time	NOUN
inlawrev-2375	745	26	constituted	constitute	VERB
inlawrev-2375	745	27	an	an	DET
inlawrev-2375	745	28	equitable	equitable	ADJ
inlawrev-2375	745	29	interest	interest	NOUN
inlawrev-2375	745	30	in	in	ADP
inlawrev-2375	745	31	the	the	DET
inlawrev-2375	745	32	author	author	NOUN
inlawrev-2375	745	33	's	's	PART
inlawrev-2375	745	34	copyright	copyright	NOUN
inlawrev-2375	745	35	over	over	ADP
inlawrev-2375	745	36	motion	motion	NOUN
inlawrev-2375	745	37	picture	picture	NOUN
inlawrev-2375	745	38	rights	right	NOUN
inlawrev-2375	745	39	.	.	PUNCT
inlawrev-2375	746	1	^	^	NOUN
inlawrev-2375	746	2	®	®	NOUN
inlawrev-2375	746	3	®	®	NOUN
inlawrev-2375	746	4	the	the	DET
inlawrev-2375	746	5	court	court	NOUN
inlawrev-2375	746	6	held	hold	VERB
inlawrev-2375	746	7	that	that	DET
inlawrev-2375	746	8	relinquishment	relinquishment	NOUN
inlawrev-2375	746	9	of	of	ADP
inlawrev-2375	746	10	that	that	DET
inlawrev-2375	746	11	interest	interest	NOUN
inlawrev-2375	746	12	should	should	AUX
inlawrev-2375	746	13	be	be	AUX
inlawrev-2375	746	14	taxed	tax	VERB
inlawrev-2375	746	15	at	at	ADP
inlawrev-2375	746	16	capital	capital	NOUN
inlawrev-2375	746	17	gain	gain	NOUN
inlawrev-2375	746	18	rates	rate	NOUN
inlawrev-2375	746	19	,	,	PUNCT
inlawrev-2375	746	20	^^^	^^^	PUNCT
inlawrev-2375	746	21	producing	produce	VERB
inlawrev-2375	746	22	the	the	DET
inlawrev-2375	746	23	same	same	ADJ
inlawrev-2375	746	24	result	result	NOUN
inlawrev-2375	746	25	as	as	ADP
inlawrev-2375	746	26	''	''	PUNCT
inlawrev-2375	746	27	^id	^id	PROPN
inlawrev-2375	746	28	.	.	PUNCT
inlawrev-2375	747	1	at	at	ADP
inlawrev-2375	747	2	130	130	NUM
inlawrev-2375	747	3	-	-	SYM
inlawrev-2375	747	4	31	31	NUM
inlawrev-2375	747	5	(	(	PUNCT
inlawrev-2375	747	6	citations	citation	NOUN
inlawrev-2375	747	7	omitted	omit	VERB
inlawrev-2375	747	8	)	)	PUNCT
inlawrev-2375	747	9	.	.	PUNCT
inlawrev-2375	748	1	'	'	PUNCT
inlawrev-2375	748	2	*	*	NOUN
inlawrev-2375	748	3	^the	^the	DET
inlawrev-2375	748	4	court	court	NOUN
inlawrev-2375	748	5	rejected	reject	VERB
inlawrev-2375	748	6	the	the	DET
inlawrev-2375	748	7	wholly	wholly	ADV
inlawrev-2375	748	8	unsatisfactory	unsatisfactory	ADJ
inlawrev-2375	748	9	approach	approach	NOUN
inlawrev-2375	748	10	it	it	PRON
inlawrev-2375	748	11	had	have	AUX
inlawrev-2375	748	12	taken	take	VERB
inlawrev-2375	748	13	earlier	early	ADV
inlawrev-2375	748	14	in	in	ADP
inlawrev-2375	748	15	commissioner	commissioner	PROPN
inlawrev-2375	748	16	v.	v.	PROPN
inlawrev-2375	748	17	starr	starr	PROPN
inlawrev-2375	748	18	bros	bros	PROPN
inlawrev-2375	748	19	.	.	PROPN
inlawrev-2375	748	20	,	,	PUNCT
inlawrev-2375	748	21	inc	inc	PROPN
inlawrev-2375	748	22	.	.	PROPN
inlawrev-2375	748	23	,	,	PUNCT
inlawrev-2375	748	24	204	204	NUM
inlawrev-2375	748	25	f.2d	f.2d	ADP
inlawrev-2375	748	26	673	673	NUM
inlawrev-2375	748	27	(	(	PUNCT
inlawrev-2375	748	28	2d	2d	NUM
inlawrev-2375	748	29	cir	cir	NOUN
inlawrev-2375	748	30	.	.	PROPN
inlawrev-2375	748	31	1953	1953	NUM
inlawrev-2375	748	32	)	)	PUNCT
inlawrev-2375	748	33	,	,	PUNCT
inlawrev-2375	748	34	and	and	CCONJ
inlawrev-2375	748	35	general	general	ADJ
inlawrev-2375	748	36	artists	artists	PROPN
inlawrev-2375	748	37	corp	corp	PROPN
inlawrev-2375	748	38	.	.	PROPN
inlawrev-2375	749	1	v.	v.	PROPN
inlawrev-2375	749	2	commissioner	commissioner	PROPN
inlawrev-2375	749	3	,	,	PUNCT
inlawrev-2375	749	4	205	205	NUM
inlawrev-2375	749	5	f.2d	f.2d	SYM
inlawrev-2375	749	6	360	360	NUM
inlawrev-2375	749	7	(	(	PUNCT
inlawrev-2375	749	8	2d	2d	NUM
inlawrev-2375	749	9	cir	cir	NOUN
inlawrev-2375	749	10	.	.	PROPN
inlawrev-2375	749	11	1953	1953	NUM
inlawrev-2375	749	12	)	)	PUNCT
inlawrev-2375	749	13	.	.	PUNCT
inlawrev-2375	750	1	in	in	ADP
inlawrev-2375	750	2	these	these	DET
inlawrev-2375	750	3	cases	case	NOUN
inlawrev-2375	750	4	,	,	PUNCT
inlawrev-2375	750	5	the	the	DET
inlawrev-2375	750	6	court	court	NOUN
inlawrev-2375	750	7	had	have	AUX
inlawrev-2375	750	8	focused	focus	VERB
inlawrev-2375	750	9	upon	upon	SCONJ
inlawrev-2375	750	10	whether	whether	SCONJ
inlawrev-2375	750	11	the	the	DET
inlawrev-2375	750	12	interests	interest	NOUN
inlawrev-2375	750	13	relinquished	relinquish	VERB
inlawrev-2375	750	14	had	have	AUX
inlawrev-2375	750	15	survived	survive	VERB
inlawrev-2375	750	16	the	the	DET
inlawrev-2375	750	17	transaction	transaction	NOUN
inlawrev-2375	750	18	,	,	PUNCT
inlawrev-2375	750	19	thereby	thereby	ADV
inlawrev-2375	750	20	meeting	meet	VERB
inlawrev-2375	750	21	the	the	DET
inlawrev-2375	750	22	sale	sale	NOUN
inlawrev-2375	750	23	or	or	CCONJ
inlawrev-2375	750	24	exchange	exchange	NOUN
inlawrev-2375	750	25	requirement	requirement	NOUN
inlawrev-2375	750	26	,	,	PUNCT
inlawrev-2375	750	27	or	or	CCONJ
inlawrev-2375	750	28	had	have	AUX
inlawrev-2375	750	29	been	be	AUX
inlawrev-2375	750	30	extinguished	extinguish	VERB
inlawrev-2375	750	31	.	.	PUNCT
inlawrev-2375	751	1	this	this	DET
inlawrev-2375	751	2	approach	approach	NOUN
inlawrev-2375	751	3	would	would	AUX
inlawrev-2375	751	4	seldom	seldom	ADV
inlawrev-2375	751	5	result	result	VERB
inlawrev-2375	751	6	in	in	ADP
inlawrev-2375	751	7	capital	capital	NOUN
inlawrev-2375	751	8	gain	gain	NOUN
inlawrev-2375	751	9	treatment	treatment	NOUN
inlawrev-2375	751	10	upon	upon	SCONJ
inlawrev-2375	751	11	cancellation	cancellation	NOUN
inlawrev-2375	751	12	of	of	ADP
inlawrev-2375	751	13	a	a	DET
inlawrev-2375	751	14	contract	contract	NOUN
inlawrev-2375	751	15	because	because	SCONJ
inlawrev-2375	751	16	the	the	DET
inlawrev-2375	751	17	interests	interest	NOUN
inlawrev-2375	751	18	are	be	AUX
inlawrev-2375	751	19	normally	normally	ADV
inlawrev-2375	751	20	extinguished	extinguish	VERB
inlawrev-2375	751	21	.	.	PUNCT
inlawrev-2375	752	1	as	as	SCONJ
inlawrev-2375	752	2	the	the	DET
inlawrev-2375	752	3	ferrer	ferrer	PROPN
inlawrev-2375	752	4	court	court	PROPN
inlawrev-2375	752	5	recognized	recognize	VERB
inlawrev-2375	752	6	,	,	PUNCT
inlawrev-2375	752	7	the	the	DET
inlawrev-2375	752	8	parties	party	NOUN
inlawrev-2375	752	9	to	to	ADP
inlawrev-2375	752	10	the	the	DET
inlawrev-2375	752	11	transaction	transaction	NOUN
inlawrev-2375	752	12	generally	generally	ADV
inlawrev-2375	752	13	will	will	AUX
inlawrev-2375	752	14	"	"	PUNCT
inlawrev-2375	752	15	not	not	PART
inlawrev-2375	752	16	care	care	VERB
inlawrev-2375	752	17	a	a	DET
inlawrev-2375	752	18	fig	fig	NOUN
inlawrev-2375	752	19	whether	whether	SCONJ
inlawrev-2375	752	20	there	there	PRON
inlawrev-2375	752	21	was	be	VERB
inlawrev-2375	752	22	an	an	DET
inlawrev-2375	752	23	'	'	PUNCT
inlawrev-2375	752	24	annulment	annulment	NOUN
inlawrev-2375	752	25	or	or	CCONJ
inlawrev-2375	752	26	conveyance	conveyance	NOUN
inlawrev-2375	752	27	.	.	PUNCT
inlawrev-2375	752	28	'	'	PUNCT
inlawrev-2375	752	29	"	"	PUNCT
inlawrev-2375	752	30	304	304	NUM
inlawrev-2375	752	31	f.2d	f.2d	NOUN
inlawrev-2375	752	32	at	at	ADP
inlawrev-2375	752	33	131	131	NUM
inlawrev-2375	752	34	.	.	PUNCT
inlawrev-2375	753	1	"	"	PUNCT
inlawrev-2375	753	2	'	'	NUM
inlawrev-2375	753	3	304	304	NUM
inlawrev-2375	753	4	f.2d	f.2d	NOUN
inlawrev-2375	753	5	at	at	ADP
inlawrev-2375	753	6	131	131	NUM
inlawrev-2375	753	7	.	.	PUNCT
inlawrev-2375	753	8	''	''	PUNCT
inlawrev-2375	754	1	'	'	PUNCT
inlawrev-2375	754	2	i	i	PRON
inlawrev-2375	754	3	d.	d.	PROPN
inlawrev-2375	754	4	at	at	ADP
inlawrev-2375	754	5	132	132	NUM
inlawrev-2375	754	6	.	.	PUNCT
inlawrev-2375	754	7	'	'	PUNCT
inlawrev-2375	755	1	*	*	PUNCT
inlawrev-2375	755	2	tor	tor	VERB
inlawrev-2375	755	3	a	a	DET
inlawrev-2375	755	4	more	more	ADV
inlawrev-2375	755	5	recent	recent	ADJ
inlawrev-2375	755	6	application	application	NOUN
inlawrev-2375	755	7	of	of	ADP
inlawrev-2375	755	8	the	the	DET
inlawrev-2375	755	9	same	same	ADJ
inlawrev-2375	755	10	analysis	analysis	NOUN
inlawrev-2375	755	11	,	,	PUNCT
inlawrev-2375	755	12	see	see	VERB
inlawrev-2375	755	13	crisp	crisp	ADJ
inlawrev-2375	755	14	,	,	PUNCT
inlawrev-2375	755	15	42	42	NUM
inlawrev-2375	755	16	t.c.m	t.c.m	NOUN
inlawrev-2375	755	17	.	.	PUNCT
inlawrev-2375	756	1	(	(	PUNCT
inlawrev-2375	756	2	p	p	NOUN
inlawrev-2375	756	3	-	-	PUNCT
inlawrev-2375	756	4	h	h	NOUN
inlawrev-2375	756	5	)	)	PUNCT
inlawrev-2375	756	6	1	1	NUM
inlawrev-2375	756	7	73,006	73,006	NUM
inlawrev-2375	756	8	(	(	PUNCT
inlawrev-2375	756	9	1973	1973	NUM
inlawrev-2375	756	10	)	)	PUNCT
inlawrev-2375	756	11	.	.	PUNCT
inlawrev-2375	757	1	"	"	PUNCT
inlawrev-2375	757	2	^304	^304	NOUN
inlawrev-2375	757	3	f.2d	f.2d	X
inlawrev-2375	757	4	at	at	ADP
inlawrev-2375	757	5	132	132	NUM
inlawrev-2375	757	6	.	.	PUNCT
inlawrev-2375	758	1	"	"	PUNCT
inlawrev-2375	758	2	«	«	PUNCT
inlawrev-2375	758	3	/d	/d	PUNCT
inlawrev-2375	758	4	.	.	PUNCT
inlawrev-2375	759	1	at	at	ADP
inlawrev-2375	759	2	133	133	NUM
inlawrev-2375	759	3	.	.	PUNCT
inlawrev-2375	760	1	498	498	NUM
inlawrev-2375	760	2	indiana	indiana	PROPN
inlawrev-2375	760	3	law	law	PROPN
inlawrev-2375	760	4	review	review	NOUN
inlawrev-2375	760	5	[	[	X
inlawrev-2375	760	6	vol	vol	NOUN
inlawrev-2375	760	7	.	.	PUNCT
inlawrev-2375	761	1	13:463	13:463	NUM
inlawrev-2375	761	2	the	the	DET
inlawrev-2375	761	3	transfer	transfer	NOUN
inlawrev-2375	761	4	of	of	ADP
inlawrev-2375	761	5	the	the	DET
inlawrev-2375	761	6	entire	entire	ADJ
inlawrev-2375	761	7	copyright	copyright	NOUN
inlawrev-2375	761	8	,	,	PUNCT
inlawrev-2375	761	9	rather	rather	ADV
inlawrev-2375	761	10	than	than	ADP
inlawrev-2375	761	11	a	a	DET
inlawrev-2375	761	12	limited	limited	ADJ
inlawrev-2375	761	13	interest	interest	NOUN
inlawrev-2375	761	14	relating	relate	VERB
inlawrev-2375	761	15	to	to	ADP
inlawrev-2375	761	16	the	the	DET
inlawrev-2375	761	17	copyright	copyright	NOUN
inlawrev-2375	761	18	.	.	PUNCT
inlawrev-2375	762	1	when	when	SCONJ
inlawrev-2375	762	2	considering	consider	VERB
inlawrev-2375	762	3	the	the	DET
inlawrev-2375	762	4	right	right	NOUN
inlawrev-2375	762	5	to	to	PART
inlawrev-2375	762	6	share	share	VERB
inlawrev-2375	762	7	in	in	ADP
inlawrev-2375	762	8	profits	profit	NOUN
inlawrev-2375	762	9	derived	derive	VERB
inlawrev-2375	762	10	from	from	ADP
inlawrev-2375	762	11	the	the	DET
inlawrev-2375	762	12	sale	sale	NOUN
inlawrev-2375	762	13	of	of	ADP
inlawrev-2375	762	14	movie	movie	NOUN
inlawrev-2375	762	15	rights	right	NOUN
inlawrev-2375	762	16	,	,	PUNCT
inlawrev-2375	762	17	the	the	DET
inlawrev-2375	762	18	court	court	NOUN
inlawrev-2375	762	19	reached	reach	VERB
inlawrev-2375	762	20	the	the	DET
inlawrev-2375	762	21	opposite	opposite	ADJ
inlawrev-2375	762	22	result	result	NOUN
inlawrev-2375	762	23	.	.	PUNCT
inlawrev-2375	763	1	the	the	DET
inlawrev-2375	763	2	contract	contract	NOUN
inlawrev-2375	763	3	provided	provide	VERB
inlawrev-2375	763	4	that	that	SCONJ
inlawrev-2375	763	5	the	the	DET
inlawrev-2375	763	6	taxpayer	taxpayer	NOUN
inlawrev-2375	763	7	was	be	AUX
inlawrev-2375	763	8	to	to	PART
inlawrev-2375	763	9	have	have	VERB
inlawrev-2375	763	10	"	"	PUNCT
inlawrev-2375	763	11	no	no	ADV
inlawrev-2375	763	12	right	right	NOUN
inlawrev-2375	763	13	,	,	PUNCT
inlawrev-2375	763	14	title	title	NOUN
inlawrev-2375	763	15	or	or	CCONJ
inlawrev-2375	763	16	interest	interest	NOUN
inlawrev-2375	763	17	,	,	PUNCT
inlawrev-2375	763	18	legal	legal	ADJ
inlawrev-2375	763	19	or	or	CCONJ
inlawrev-2375	763	20	equitable	equitable	ADJ
inlawrev-2375	763	21	,	,	PUNCT
inlawrev-2375	763	22	in	in	ADP
inlawrev-2375	763	23	the	the	DET
inlawrev-2375	763	24	motion	motion	NOUN
inlawrev-2375	763	25	picture	picture	NOUN
inlawrev-2375	763	26	rights	right	NOUN
inlawrev-2375	763	27	,	,	PUNCT
inlawrev-2375	763	28	other	other	ADJ
inlawrev-2375	763	29	than	than	ADP
inlawrev-2375	763	30	the	the	DET
inlawrev-2375	763	31	right	right	NOUN
inlawrev-2375	763	32	to	to	PART
inlawrev-2375	763	33	receive"^^	receive"^^	VERB
inlawrev-2375	763	34	"	"	PUNCT
inlawrev-2375	763	35	a	a	DET
inlawrev-2375	763	36	share	share	NOUN
inlawrev-2375	763	37	of	of	ADP
inlawrev-2375	763	38	the	the	DET
inlawrev-2375	763	39	proceeds	proceed	NOUN
inlawrev-2375	763	40	.	.	PUNCT
inlawrev-2375	764	1	because	because	SCONJ
inlawrev-2375	764	2	the	the	DET
inlawrev-2375	764	3	author	author	NOUN
inlawrev-2375	764	4	expressly	expressly	ADV
inlawrev-2375	764	5	retained	retain	VERB
inlawrev-2375	764	6	all	all	DET
inlawrev-2375	764	7	property	property	NOUN
inlawrev-2375	764	8	rights	right	NOUN
inlawrev-2375	764	9	relating	relate	VERB
inlawrev-2375	764	10	to	to	ADP
inlawrev-2375	764	11	producing	produce	VERB
inlawrev-2375	764	12	a	a	DET
inlawrev-2375	764	13	motion	motion	NOUN
inlawrev-2375	764	14	picture	picture	NOUN
inlawrev-2375	764	15	,	,	PUNCT
inlawrev-2375	764	16	the	the	DET
inlawrev-2375	764	17	taxpayer	taxpayer	NOUN
inlawrev-2375	764	18	had	have	VERB
inlawrev-2375	764	19	nothing	nothing	PRON
inlawrev-2375	764	20	more	more	ADJ
inlawrev-2375	764	21	than	than	ADP
inlawrev-2375	764	22	a	a	DET
inlawrev-2375	764	23	right	right	NOUN
inlawrev-2375	764	24	to	to	ADP
inlawrev-2375	764	25	a	a	DET
inlawrev-2375	764	26	share	share	NOUN
inlawrev-2375	764	27	of	of	ADP
inlawrev-2375	764	28	future	future	ADJ
inlawrev-2375	764	29	income	income	NOUN
inlawrev-2375	764	30	which	which	PRON
inlawrev-2375	764	31	would	would	AUX
inlawrev-2375	764	32	have	have	AUX
inlawrev-2375	764	33	been	be	AUX
inlawrev-2375	764	34	taxed	tax	VERB
inlawrev-2375	764	35	at	at	ADP
inlawrev-2375	764	36	ordinary	ordinary	ADJ
inlawrev-2375	764	37	rates	rate	NOUN
inlawrev-2375	764	38	.	.	PUNCT
inlawrev-2375	765	1	relying	rely	VERB
inlawrev-2375	765	2	on	on	ADP
inlawrev-2375	765	3	hort	hort	NOUN
inlawrev-2375	765	4	and	and	CCONJ
inlawrev-2375	765	5	the	the	DET
inlawrev-2375	765	6	substitution	substitution	NOUN
inlawrev-2375	765	7	for	for	ADP
inlawrev-2375	765	8	income	income	NOUN
inlawrev-2375	765	9	arguments	argument	NOUN
inlawrev-2375	765	10	,	,	PUNCT
inlawrev-2375	765	11	the	the	DET
inlawrev-2375	765	12	court	court	NOUN
inlawrev-2375	765	13	held	hold	VERB
inlawrev-2375	765	14	that	that	SCONJ
inlawrev-2375	765	15	the	the	DET
inlawrev-2375	765	16	amounts	amount	NOUN
inlawrev-2375	765	17	received	receive	VERB
inlawrev-2375	765	18	in	in	ADP
inlawrev-2375	765	19	exchange	exchange	NOUN
inlawrev-2375	765	20	for	for	ADP
inlawrev-2375	765	21	release	release	NOUN
inlawrev-2375	765	22	of	of	ADP
inlawrev-2375	765	23	the	the	DET
inlawrev-2375	765	24	percentage	percentage	NOUN
inlawrev-2375	765	25	rights	right	NOUN
inlawrev-2375	765	26	constituted	constitute	VERB
inlawrev-2375	765	27	ordinary	ordinary	ADJ
inlawrev-2375	765	28	income	income	NOUN
inlawrev-2375	765	29	.	.	PUNCT
inlawrev-2375	766	1	^^^	^^^	PUNCT
inlawrev-2375	766	2	in	in	ADP
inlawrev-2375	766	3	deciding	decide	VERB
inlawrev-2375	766	4	the	the	DET
inlawrev-2375	766	5	tax	tax	NOUN
inlawrev-2375	766	6	treatment	treatment	NOUN
inlawrev-2375	766	7	of	of	ADP
inlawrev-2375	766	8	gains	gain	NOUN
inlawrev-2375	766	9	from	from	ADP
inlawrev-2375	766	10	the	the	DET
inlawrev-2375	766	11	sale	sale	NOUN
inlawrev-2375	766	12	of	of	ADP
inlawrev-2375	766	13	covenants	covenant	NOUN
inlawrev-2375	766	14	not	not	PART
inlawrev-2375	766	15	to	to	PART
inlawrev-2375	766	16	compete	compete	VERB
inlawrev-2375	766	17	,	,	PUNCT
inlawrev-2375	766	18	the	the	DET
inlawrev-2375	766	19	courts	court	NOUN
inlawrev-2375	766	20	have	have	AUX
inlawrev-2375	766	21	relied	rely	VERB
inlawrev-2375	766	22	upon	upon	SCONJ
inlawrev-2375	766	23	property	property	NOUN
inlawrev-2375	766	24	law	law	NOUN
inlawrev-2375	766	25	concepts	concept	NOUN
inlawrev-2375	766	26	.	.	PUNCT
inlawrev-2375	767	1	in	in	ADP
inlawrev-2375	767	2	the	the	DET
inlawrev-2375	767	3	words	word	NOUN
inlawrev-2375	767	4	of	of	ADP
inlawrev-2375	767	5	the	the	DET
inlawrev-2375	767	6	second	second	ADJ
inlawrev-2375	767	7	circuit	circuit	NOUN
inlawrev-2375	767	8	:	:	PUNCT
inlawrev-2375	767	9	it	it	PRON
inlawrev-2375	767	10	is	be	AUX
inlawrev-2375	767	11	well	well	ADV
inlawrev-2375	767	12	established	establish	VERB
inlawrev-2375	767	13	that	that	SCONJ
inlawrev-2375	767	14	an	an	DET
inlawrev-2375	767	15	amount	amount	NOUN
inlawrev-2375	767	16	a	a	DET
inlawrev-2375	767	17	purchaser	purchaser	NOUN
inlawrev-2375	767	18	pays	pay	VERB
inlawrev-2375	767	19	to	to	ADP
inlawrev-2375	767	20	a	a	DET
inlawrev-2375	767	21	seller	seller	NOUN
inlawrev-2375	767	22	for	for	ADP
inlawrev-2375	767	23	a	a	DET
inlawrev-2375	767	24	covenant	covenant	NOUN
inlawrev-2375	767	25	not	not	PART
inlawrev-2375	767	26	to	to	PART
inlawrev-2375	767	27	compete	compete	VERB
inlawrev-2375	767	28	in	in	ADP
inlawrev-2375	767	29	connection	connection	NOUN
inlawrev-2375	767	30	with	with	ADP
inlawrev-2375	767	31	a	a	DET
inlawrev-2375	767	32	sale	sale	NOUN
inlawrev-2375	767	33	of	of	ADP
inlawrev-2375	767	34	a	a	DET
inlawrev-2375	767	35	business	business	NOUN
inlawrev-2375	767	36	is	be	AUX
inlawrev-2375	767	37	ordinary	ordinary	ADJ
inlawrev-2375	767	38	income	income	NOUN
inlawrev-2375	767	39	to	to	ADP
inlawrev-2375	767	40	the	the	DET
inlawrev-2375	767	41	covenantor	covenantor	NOUN
inlawrev-2375	767	42	and	and	CCONJ
inlawrev-2375	767	43	an	an	DET
inlawrev-2375	767	44	amortizable	amortizable	ADJ
inlawrev-2375	767	45	item	item	NOUN
inlawrev-2375	767	46	for	for	ADP
inlawrev-2375	767	47	the	the	DET
inlawrev-2375	767	48	covenantee	covenantee	NOUN
inlawrev-2375	767	49	unless	unless	SCONJ
inlawrev-2375	767	50	the	the	DET
inlawrev-2375	767	51	covenant	covenant	NOUN
inlawrev-2375	767	52	is	be	AUX
inlawrev-2375	767	53	so	so	ADV
inlawrev-2375	767	54	closely	closely	ADV
inlawrev-2375	767	55	related	relate	VERB
inlawrev-2375	767	56	to	to	ADP
inlawrev-2375	767	57	a	a	DET
inlawrev-2375	767	58	sale	sale	NOUN
inlawrev-2375	767	59	of	of	ADP
inlawrev-2375	767	60	good	good	ADJ
inlawrev-2375	767	61	will	will	NOUN
inlawrev-2375	767	62	that	that	SCONJ
inlawrev-2375	767	63	it	it	PRON
inlawrev-2375	767	64	fails	fail	VERB
inlawrev-2375	767	65	to	to	PART
inlawrev-2375	767	66	have	have	VERB
inlawrev-2375	767	67	any	any	DET
inlawrev-2375	767	68	independent	independent	ADJ
inlawrev-2375	767	69	significance	significance	NOUN
inlawrev-2375	767	70	apart	apart	ADV
inlawrev-2375	767	71	from	from	ADP
inlawrev-2375	767	72	merely	merely	ADV
inlawrev-2375	767	73	assuring	assure	VERB
inlawrev-2375	767	74	the	the	DET
inlawrev-2375	767	75	effective	effective	ADJ
inlawrev-2375	767	76	transfer	transfer	NOUN
inlawrev-2375	767	77	of	of	ADP
inlawrev-2375	767	78	that	that	DET
inlawrev-2375	767	79	good	good	ADJ
inlawrev-2375	767	80	will.^^^	will.^^^	PRON
inlawrev-2375	767	81	thus	thus	ADV
inlawrev-2375	767	82	,	,	PUNCT
inlawrev-2375	767	83	the	the	DET
inlawrev-2375	767	84	capital	capital	NOUN
inlawrev-2375	767	85	gain	gain	VERB
inlawrev-2375	767	86	treatment	treatment	NOUN
inlawrev-2375	767	87	depends	depend	VERB
inlawrev-2375	767	88	on	on	ADP
inlawrev-2375	767	89	the	the	DET
inlawrev-2375	767	90	relationship	relationship	NOUN
inlawrev-2375	767	91	of	of	ADP
inlawrev-2375	767	92	the	the	DET
inlawrev-2375	767	93	covenant	covenant	NOUN
inlawrev-2375	767	94	to	to	ADP
inlawrev-2375	767	95	some	some	DET
inlawrev-2375	767	96	other	other	ADJ
inlawrev-2375	767	97	item	item	NOUN
inlawrev-2375	767	98	,	,	PUNCT
inlawrev-2375	767	99	usually	usually	ADV
inlawrev-2375	767	100	goodwill	goodwill	NOUN
inlawrev-2375	767	101	,	,	PUNCT
inlawrev-2375	767	102	conventionally	conventionally	ADV
inlawrev-2375	767	103	recognized	recognize	VERB
inlawrev-2375	767	104	as	as	ADP
inlawrev-2375	767	105	a	a	DET
inlawrev-2375	767	106	property	property	NOUN
inlawrev-2375	767	107	interest	interest	NOUN
inlawrev-2375	767	108	.	.	PUNCT
inlawrev-2375	768	1	it	it	PRON
inlawrev-2375	768	2	is	be	AUX
inlawrev-2375	768	3	difficult	difficult	ADJ
inlawrev-2375	768	4	to	to	PART
inlawrev-2375	768	5	conceive	conceive	VERB
inlawrev-2375	768	6	how	how	SCONJ
inlawrev-2375	768	7	a	a	DET
inlawrev-2375	768	8	covenant	covenant	NOUN
inlawrev-2375	768	9	not	not	PART
inlawrev-2375	768	10	to	to	PART
inlawrev-2375	768	11	compete	compete	AUX
inlawrev-2375	768	12	given	give	VERB
inlawrev-2375	768	13	by	by	ADP
inlawrev-2375	768	14	the	the	DET
inlawrev-2375	768	15	seller	seller	NOUN
inlawrev-2375	768	16	of	of	ADP
inlawrev-2375	768	17	a	a	DET
inlawrev-2375	768	18	business	business	NOUN
inlawrev-2375	768	19	can	can	AUX
inlawrev-2375	768	20	be	be	AUX
inlawrev-2375	768	21	anything	anything	PRON
inlawrev-2375	768	22	but	but	CCONJ
inlawrev-2375	768	23	ancillary	ancillary	ADJ
inlawrev-2375	768	24	to	to	ADP
inlawrev-2375	768	25	the	the	DET
inlawrev-2375	768	26	sale	sale	NOUN
inlawrev-2375	768	27	of	of	ADP
inlawrev-2375	768	28	business	business	NOUN
inlawrev-2375	768	29	assets	asset	NOUN
inlawrev-2375	768	30	.	.	PUNCT
inlawrev-2375	769	1	"^	"^	VERB
inlawrev-2375	769	2	nonetheless	nonetheless	ADV
inlawrev-2375	769	3	,	,	PUNCT
inlawrev-2375	769	4	many	many	ADJ
inlawrev-2375	769	5	cases	case	NOUN
inlawrev-2375	769	6	have	have	AUX
inlawrev-2375	769	7	denied	deny	VERB
inlawrev-2375	769	8	capital	capital	NOUN
inlawrev-2375	769	9	gain	gain	NOUN
inlawrev-2375	769	10	treatment	treatment	NOUN
inlawrev-2375	769	11	on	on	ADP
inlawrev-2375	769	12	the	the	DET
inlawrev-2375	769	13	theory	theory	NOUN
inlawrev-2375	769	14	that	that	SCONJ
inlawrev-2375	769	15	the	the	DET
inlawrev-2375	769	16	covenant	covenant	NOUN
inlawrev-2375	769	17	was	be	AUX
inlawrev-2375	769	18	severable	severable	ADJ
inlawrev-2375	769	19	from	from	ADP
inlawrev-2375	769	20	the	the	DET
inlawrev-2375	769	21	sale	sale	NOUN
inlawrev-2375	769	22	of	of	ADP
inlawrev-2375	769	23	other	other	ADJ
inlawrev-2375	769	24	assets	asset	NOUN
inlawrev-2375	769	25	.	.	PUNCT
inlawrev-2375	770	1	^^^	^^^	PUNCT
inlawrev-2375	770	2	if	if	SCONJ
inlawrev-2375	770	3	the	the	DET
inlawrev-2375	770	4	covenantor	covenantor	NOUN
inlawrev-2375	770	5	is	be	AUX
inlawrev-2375	770	6	a	a	DET
inlawrev-2375	770	7	shareholder	shareholder	NOUN
inlawrev-2375	770	8	in	in	ADP
inlawrev-2375	770	9	the	the	DET
inlawrev-2375	770	10	corporation	corporation	NOUN
inlawrev-2375	770	11	which	which	PRON
inlawrev-2375	770	12	sold	sell	VERB
inlawrev-2375	770	13	business	business	NOUN
inlawrev-2375	770	14	assets	asset	NOUN
inlawrev-2375	770	15	,	,	PUNCT
inlawrev-2375	770	16	capital	capital	NOUN
inlawrev-2375	770	17	gain	gain	NOUN
inlawrev-2375	770	18	treatment	treatment	NOUN
inlawrev-2375	770	19	has	have	AUX
inlawrev-2375	770	20	generally	generally	ADV
inlawrev-2375	770	21	been	be	AUX
inlawrev-2375	770	22	denied	deny	VERB
inlawrev-2375	770	23	on	on	ADP
inlawrev-2375	770	24	the	the	DET
inlawrev-2375	770	25	grounds	ground	NOUN
inlawrev-2375	770	26	that	that	SCONJ
inlawrev-2375	770	27	the	the	DET
inlawrev-2375	770	28	covenantor	covenantor	NOUN
inlawrev-2375	770	29	sold	sell	VERB
inlawrev-2375	770	30	no	no	DET
inlawrev-2375	770	31	assets	asset	NOUN
inlawrev-2375	770	32	to	to	PART
inlawrev-2375	770	33	which	which	PRON
inlawrev-2375	770	34	the	the	DET
inlawrev-2375	770	35	covenant	covenant	NOUN
inlawrev-2375	770	36	could	could	AUX
inlawrev-2375	770	37	be	be	AUX
inlawrev-2375	770	38	ancillary	ancillary	ADJ
inlawrev-2375	770	39	.	.	PUNCT
inlawrev-2375	771	1	^^^	^^^	NOUN
inlawrev-2375	771	2	this	this	DET
inlawrev-2375	771	3	result	result	NOUN
inlawrev-2375	771	4	,	,	PUNCT
inlawrev-2375	771	5	grounded	ground	VERB
inlawrev-2375	771	6	on	on	ADP
inlawrev-2375	771	7	the	the	DET
inlawrev-2375	771	8	corporate	corporate	ADJ
inlawrev-2375	771	9	law	law	NOUN
inlawrev-2375	771	10	concept	concept	NOUN
inlawrev-2375	771	11	of	of	ADP
inlawrev-2375	771	12	the	the	DET
inlawrev-2375	771	13	corporation	corporation	NOUN
inlawrev-2375	771	14	as	as	ADP
inlawrev-2375	771	15	a	a	DET
inlawrev-2375	771	16	separate	separate	ADJ
inlawrev-2375	771	17	entity	entity	NOUN
inlawrev-2375	771	18	,	,	PUNCT
inlawrev-2375	771	19	ignores	ignore	VERB
inlawrev-2375	771	20	the	the	DET
inlawrev-2375	771	21	economic	economic	ADJ
inlawrev-2375	771	22	''	''	PUNCT
inlawrev-2375	771	23	'	'	PUNCT
inlawrev-2375	771	24	i	i	PRON
inlawrev-2375	771	25	d.	d.	PROPN
inlawrev-2375	771	26	at	at	ADP
inlawrev-2375	771	27	134	134	NUM
inlawrev-2375	771	28	.	.	PUNCT
inlawrev-2375	772	1	'	'	PUNCT
inlawrev-2375	772	2	^'uuman	^'uuman	NOUN
inlawrev-2375	772	3	v.	v.	ADP
inlawrev-2375	772	4	commissioner	commissioner	PROPN
inlawrev-2375	772	5	,	,	PUNCT
inlawrev-2375	772	6	264	264	NUM
inlawrev-2375	772	7	f.2d	f.2d	ADP
inlawrev-2375	772	8	305	305	NUM
inlawrev-2375	772	9	,	,	PUNCT
inlawrev-2375	772	10	307	307	NUM
inlawrev-2375	772	11	-	-	SYM
inlawrev-2375	772	12	08	08	NUM
inlawrev-2375	772	13	(	(	PUNCT
inlawrev-2375	772	14	2d	2d	NUM
inlawrev-2375	772	15	cir	cir	NOUN
inlawrev-2375	772	16	.	.	PUNCT
inlawrev-2375	772	17	1959	1959	NUM
inlawrev-2375	772	18	)	)	PUNCT
inlawrev-2375	772	19	.	.	PUNCT
inlawrev-2375	773	1	"	"	PUNCT
inlawrev-2375	773	2	'	'	PUNCT
inlawrev-2375	773	3	see	see	VERB
inlawrev-2375	773	4	3b	3b	PROPN
inlawrev-2375	773	5	j.	j.	PROPN
inlawrev-2375	773	6	mertens	mertens	PROPN
inlawrev-2375	773	7	,	,	PUNCT
inlawrev-2375	773	8	law	law	NOUN
inlawrev-2375	773	9	of	of	ADP
inlawrev-2375	773	10	federal	federal	ADJ
inlawrev-2375	773	11	income	income	NOUN
inlawrev-2375	773	12	taxation	taxation	NOUN
inlawrev-2375	773	13	§	§	PROPN
inlawrev-2375	773	14	22.33	22.33	NUM
inlawrev-2375	773	15	,	,	PUNCT
inlawrev-2375	773	16	at	at	ADP
inlawrev-2375	773	17	297	297	NUM
inlawrev-2375	773	18	(	(	PUNCT
inlawrev-2375	773	19	1977	1977	NUM
inlawrev-2375	773	20	)	)	PUNCT
inlawrev-2375	773	21	.	.	PUNCT
inlawrev-2375	774	1	"	"	PUNCT
inlawrev-2375	774	2	"	"	PUNCT
inlawrev-2375	774	3	see	see	VERB
inlawrev-2375	774	4	,	,	PUNCT
inlawrev-2375	774	5	e.g.	e.g.	ADV
inlawrev-2375	774	6	,	,	PUNCT
inlawrev-2375	774	7	barran	barran	PROPN
inlawrev-2375	774	8	v.	v.	PROPN
inlawrev-2375	774	9	commissioner	commissioner	PROPN
inlawrev-2375	774	10	,	,	PUNCT
inlawrev-2375	774	11	334	334	NUM
inlawrev-2375	774	12	f.2d	f.2d	NUM
inlawrev-2375	774	13	58	58	NUM
inlawrev-2375	774	14	(	(	PUNCT
inlawrev-2375	774	15	5th	5th	ADJ
inlawrev-2375	774	16	cir	cir	NOUN
inlawrev-2375	774	17	.	.	PUNCT
inlawrev-2375	774	18	1964	1964	NUM
inlawrev-2375	774	19	)	)	PUNCT
inlawrev-2375	774	20	.	.	PUNCT
inlawrev-2375	775	1	"	"	PUNCT
inlawrev-2375	775	2	^montesi	^montesi	PUNCT
inlawrev-2375	775	3	v.	v.	PROPN
inlawrev-2375	775	4	commissioner	commissioner	NOUN
inlawrev-2375	775	5	,	,	PUNCT
inlawrev-2375	775	6	340	340	NUM
inlawrev-2375	775	7	f.2d	f.2d	SYM
inlawrev-2375	775	8	97	97	NUM
inlawrev-2375	775	9	(	(	PUNCT
inlawrev-2375	775	10	6th	6th	ADJ
inlawrev-2375	775	11	cir	cir	NOUN
inlawrev-2375	775	12	.	.	PUNCT
inlawrev-2375	775	13	1965	1965	NUM
inlawrev-2375	775	14	)	)	PUNCT
inlawrev-2375	775	15	;	;	PUNCT
inlawrev-2375	775	16	hamlin	hamlin	PROPN
inlawrev-2375	775	17	trust	trust	PROPN
inlawrev-2375	775	18	v.	v.	PROPN
inlawrev-2375	775	19	commissioner	commissioner	PROPN
inlawrev-2375	775	20	,	,	PUNCT
inlawrev-2375	775	21	209	209	NUM
inlawrev-2375	775	22	f.2d	f.2d	NOUN
inlawrev-2375	775	23	761	761	NUM
inlawrev-2375	775	24	(	(	PUNCT
inlawrev-2375	775	25	10th	10th	ADJ
inlawrev-2375	775	26	cir	cir	NOUN
inlawrev-2375	775	27	.	.	PUNCT
inlawrev-2375	775	28	1954	1954	NUM
inlawrev-2375	775	29	)	)	PUNCT
inlawrev-2375	775	30	.	.	PUNCT
inlawrev-2375	776	1	1980	1980	NUM
inlawrev-2375	776	2	]	]	PUNCT
inlawrev-2375	776	3	capital	capital	NOUN
inlawrev-2375	776	4	gain	gain	VERB
inlawrev-2375	776	5	499	499	NUM
inlawrev-2375	776	6	unity	unity	NOUN
inlawrev-2375	776	7	of	of	ADP
inlawrev-2375	776	8	the	the	DET
inlawrev-2375	776	9	corporation	corporation	NOUN
inlawrev-2375	776	10	's	's	PART
inlawrev-2375	776	11	business	business	NOUN
inlawrev-2375	776	12	and	and	CCONJ
inlawrev-2375	776	13	the	the	DET
inlawrev-2375	776	14	shareholder	shareholder	NOUN
inlawrev-2375	776	15	's	's	PART
inlawrev-2375	776	16	business	business	NOUN
inlawrev-2375	776	17	which	which	PRON
inlawrev-2375	776	18	made	make	VERB
inlawrev-2375	776	19	the	the	DET
inlawrev-2375	776	20	shareholder	shareholder	NOUN
inlawrev-2375	776	21	covenant	covenant	NOUN
inlawrev-2375	776	22	necessary	necessary	ADJ
inlawrev-2375	776	23	.	.	PUNCT
inlawrev-2375	777	1	stripped	strip	VERB
inlawrev-2375	777	2	of	of	ADP
inlawrev-2375	777	3	its	its	PRON
inlawrev-2375	777	4	technicalities	technicality	NOUN
inlawrev-2375	777	5	,	,	PUNCT
inlawrev-2375	777	6	most	most	ADJ
inlawrev-2375	777	7	,	,	PUNCT
inlawrev-2375	777	8	would	would	AUX
inlawrev-2375	777	9	agree	agree	VERB
inlawrev-2375	777	10	the	the	DET
inlawrev-2375	777	11	result	result	NOUN
inlawrev-2375	777	12	is	be	AUX
inlawrev-2375	777	13	unfortunate.^^	unfortunate.^^	NOUN
inlawrev-2375	777	14	®	®	NOUN
inlawrev-2375	777	15	the	the	DET
inlawrev-2375	777	16	answer	answer	NOUN
inlawrev-2375	777	17	to	to	ADP
inlawrev-2375	777	18	capital	capital	NOUN
inlawrev-2375	777	19	gain	gain	NOUN
inlawrev-2375	777	20	issues	issue	NOUN
inlawrev-2375	777	21	should	should	AUX
inlawrev-2375	777	22	not	not	PART
inlawrev-2375	777	23	be	be	AUX
inlawrev-2375	777	24	sought	seek	VERB
inlawrev-2375	777	25	in	in	ADP
inlawrev-2375	777	26	the	the	DET
inlawrev-2375	777	27	law	law	NOUN
inlawrev-2375	777	28	of	of	ADP
inlawrev-2375	777	29	corporations	corporation	NOUN
inlawrev-2375	777	30	any	any	ADV
inlawrev-2375	777	31	more	more	ADV
inlawrev-2375	777	32	than	than	ADP
inlawrev-2375	777	33	in	in	ADP
inlawrev-2375	777	34	the	the	DET
inlawrev-2375	777	35	law	law	NOUN
inlawrev-2375	777	36	of	of	ADP
inlawrev-2375	777	37	property	property	NOUN
inlawrev-2375	777	38	or	or	CCONJ
inlawrev-2375	777	39	agency	agency	NOUN
inlawrev-2375	777	40	.	.	PUNCT
inlawrev-2375	778	1	the	the	DET
inlawrev-2375	778	2	convoluted	convoluted	ADJ
inlawrev-2375	778	3	reasoning	reasoning	NOUN
inlawrev-2375	778	4	of	of	ADP
inlawrev-2375	778	5	the	the	DET
inlawrev-2375	778	6	lower	low	ADJ
inlawrev-2375	778	7	courts	court	NOUN
inlawrev-2375	778	8	has	have	AUX
inlawrev-2375	778	9	led	lead	VERB
inlawrev-2375	778	10	to	to	ADP
inlawrev-2375	778	11	conflicting	conflicting	ADJ
inlawrev-2375	778	12	and	and	CCONJ
inlawrev-2375	778	13	inappropriate	inappropriate	ADJ
inlawrev-2375	778	14	results	result	NOUN
inlawrev-2375	778	15	and	and	CCONJ
inlawrev-2375	778	16	has	have	AUX
inlawrev-2375	778	17	increased	increase	VERB
inlawrev-2375	778	18	tremendously	tremendously	ADV
inlawrev-2375	778	19	the	the	DET
inlawrev-2375	778	20	complexity	complexity	NOUN
inlawrev-2375	778	21	of	of	ADP
inlawrev-2375	778	22	the	the	DET
inlawrev-2375	778	23	characterization	characterization	NOUN
inlawrev-2375	778	24	process	process	NOUN
inlawrev-2375	778	25	.	.	PUNCT
inlawrev-2375	779	1	proper	proper	ADJ
inlawrev-2375	779	2	analysis	analysis	NOUN
inlawrev-2375	779	3	would	would	AUX
inlawrev-2375	779	4	follow	follow	VERB
inlawrev-2375	779	5	the	the	DET
inlawrev-2375	779	6	simpler	simple	ADJ
inlawrev-2375	779	7	lines	line	NOUN
inlawrev-2375	779	8	of	of	ADP
inlawrev-2375	779	9	hort	hort	NOUN
inlawrev-2375	779	10	and	and	CCONJ
inlawrev-2375	779	11	lake	lake	NOUN
inlawrev-2375	779	12	.	.	PUNCT
inlawrev-2375	780	1	if	if	SCONJ
inlawrev-2375	780	2	there	there	PRON
inlawrev-2375	780	3	were	be	VERB
inlawrev-2375	780	4	a	a	DET
inlawrev-2375	780	5	complete	complete	ADJ
inlawrev-2375	780	6	disposition	disposition	NOUN
inlawrev-2375	780	7	of	of	ADP
inlawrev-2375	780	8	whatever	whatever	DET
inlawrev-2375	780	9	valuable	valuable	ADJ
inlawrev-2375	780	10	rights	right	NOUN
inlawrev-2375	780	11	the	the	DET
inlawrev-2375	780	12	taxpayer	taxpayer	NOUN
inlawrev-2375	780	13	owned	own	VERB
inlawrev-2375	780	14	,	,	PUNCT
inlawrev-2375	780	15	the	the	DET
inlawrev-2375	780	16	transaction	transaction	NOUN
inlawrev-2375	780	17	would	would	AUX
inlawrev-2375	780	18	fall	fall	VERB
inlawrev-2375	780	19	within	within	ADP
inlawrev-2375	780	20	the	the	DET
inlawrev-2375	780	21	intended	intend	VERB
inlawrev-2375	780	22	scope	scope	NOUN
inlawrev-2375	780	23	of	of	ADP
inlawrev-2375	780	24	the	the	DET
inlawrev-2375	780	25	capital	capital	NOUN
inlawrev-2375	780	26	gain	gain	NOUN
inlawrev-2375	780	27	provisions	provision	NOUN
inlawrev-2375	780	28	.	.	PUNCT
inlawrev-2375	781	1	^^^	^^^	PUNCT
inlawrev-2375	781	2	if	if	SCONJ
inlawrev-2375	781	3	the	the	DET
inlawrev-2375	781	4	disposition	disposition	NOUN
inlawrev-2375	781	5	were	be	AUX
inlawrev-2375	781	6	incomplete	incomplete	ADJ
inlawrev-2375	781	7	,	,	PUNCT
inlawrev-2375	781	8	there	there	PRON
inlawrev-2375	781	9	would	would	AUX
inlawrev-2375	781	10	be	be	AUX
inlawrev-2375	781	11	no	no	DET
inlawrev-2375	781	12	sale	sale	NOUN
inlawrev-2375	781	13	of	of	ADP
inlawrev-2375	781	14	property	property	NOUN
inlawrev-2375	781	15	rights	right	NOUN
inlawrev-2375	781	16	,	,	PUNCT
inlawrev-2375	781	17	merely	merely	ADV
inlawrev-2375	781	18	an	an	DET
inlawrev-2375	781	19	arrangement	arrangement	NOUN
inlawrev-2375	781	20	for	for	ADP
inlawrev-2375	781	21	their	their	PRON
inlawrev-2375	781	22	exploitation	exploitation	NOUN
inlawrev-2375	781	23	.	.	PUNCT
inlawrev-2375	782	1	under	under	ADP
inlawrev-2375	782	2	the	the	DET
inlawrev-2375	782	3	termination	termination	NOUN
inlawrev-2375	782	4	of	of	ADP
inlawrev-2375	782	5	interest	interest	NOUN
inlawrev-2375	782	6	test	test	NOUN
inlawrev-2375	782	7	,	,	PUNCT
inlawrev-2375	782	8	the	the	DET
inlawrev-2375	782	9	result	result	NOUN
inlawrev-2375	782	10	of	of	ADP
inlawrev-2375	782	11	many	many	ADJ
inlawrev-2375	782	12	of	of	ADP
inlawrev-2375	782	13	the	the	DET
inlawrev-2375	782	14	cases	case	NOUN
inlawrev-2375	782	15	considered	consider	VERB
inlawrev-2375	782	16	above	above	ADV
inlawrev-2375	782	17	would	would	AUX
inlawrev-2375	782	18	be	be	AUX
inlawrev-2375	782	19	altered	alter	VERB
inlawrev-2375	782	20	.	.	PUNCT
inlawrev-2375	783	1	for	for	ADP
inlawrev-2375	783	2	example	example	NOUN
inlawrev-2375	783	3	,	,	PUNCT
inlawrev-2375	783	4	the	the	DET
inlawrev-2375	783	5	taxpayer	taxpayer	NOUN
inlawrev-2375	783	6	in	in	ADP
inlawrev-2375	783	7	pittston	pittston	PROPN
inlawrev-2375	783	8	co.	co.	PROPN
inlawrev-2375	783	9	liquidated	liquidate	VERB
inlawrev-2375	783	10	its	its	PRON
inlawrev-2375	783	11	entire	entire	ADJ
inlawrev-2375	783	12	contract	contract	NOUN
inlawrev-2375	783	13	right	right	NOUN
inlawrev-2375	783	14	for	for	ADP
inlawrev-2375	783	15	a	a	DET
inlawrev-2375	783	16	specified	specified	ADJ
inlawrev-2375	783	17	sum	sum	NOUN
inlawrev-2375	783	18	of	of	ADP
inlawrev-2375	783	19	money	money	NOUN
inlawrev-2375	783	20	and	and	CCONJ
inlawrev-2375	783	21	would	would	AUX
inlawrev-2375	783	22	qualify	qualify	VERB
inlawrev-2375	783	23	for	for	ADP
inlawrev-2375	783	24	capital	capital	NOUN
inlawrev-2375	783	25	gain	gain	NOUN
inlawrev-2375	783	26	treatment	treatment	NOUN
inlawrev-2375	783	27	under	under	ADP
inlawrev-2375	783	28	the	the	DET
inlawrev-2375	783	29	termination	termination	NOUN
inlawrev-2375	783	30	of	of	ADP
inlawrev-2375	783	31	interest	interest	NOUN
inlawrev-2375	783	32	test	test	NOUN
inlawrev-2375	783	33	.	.	PUNCT
inlawrev-2375	784	1	to	to	PART
inlawrev-2375	784	2	deny	deny	VERB
inlawrev-2375	784	3	capital	capital	NOUN
inlawrev-2375	784	4	gain	gain	NOUN
inlawrev-2375	784	5	treatment	treatment	NOUN
inlawrev-2375	784	6	for	for	ADP
inlawrev-2375	784	7	such	such	DET
inlawrev-2375	784	8	a	a	DET
inlawrev-2375	784	9	transaction	transaction	NOUN
inlawrev-2375	784	10	when	when	SCONJ
inlawrev-2375	784	11	the	the	DET
inlawrev-2375	784	12	liquidation	liquidation	NOUN
inlawrev-2375	784	13	of	of	ADP
inlawrev-2375	784	14	other	other	ADJ
inlawrev-2375	784	15	forms	form	NOUN
inlawrev-2375	784	16	of	of	ADP
inlawrev-2375	784	17	valuable	valuable	ADJ
inlawrev-2375	784	18	interests	interest	NOUN
inlawrev-2375	784	19	qualify	qualify	VERB
inlawrev-2375	784	20	,	,	PUNCT
inlawrev-2375	784	21	is	be	AUX
inlawrev-2375	784	22	arbitrary	arbitrary	ADJ
inlawrev-2375	784	23	and	and	CCONJ
inlawrev-2375	784	24	unfair	unfair	ADJ
inlawrev-2375	784	25	.	.	PUNCT
inlawrev-2375	785	1	in	in	ADP
inlawrev-2375	785	2	ferrer	ferrer	PROPN
inlawrev-2375	785	3	the	the	DET
inlawrev-2375	785	4	taxpayer	taxpayer	NOUN
inlawrev-2375	785	5	held	hold	VERB
inlawrev-2375	785	6	three	three	NUM
inlawrev-2375	785	7	contract	contract	NOUN
inlawrev-2375	785	8	rights	right	NOUN
inlawrev-2375	785	9	,	,	PUNCT
inlawrev-2375	785	10	one	one	NUM
inlawrev-2375	785	11	relating	relate	VERB
inlawrev-2375	785	12	to	to	ADP
inlawrev-2375	785	13	production	production	NOUN
inlawrev-2375	785	14	of	of	ADP
inlawrev-2375	785	15	a	a	DET
inlawrev-2375	785	16	stage	stage	NOUN
inlawrev-2375	785	17	play	play	NOUN
inlawrev-2375	785	18	and	and	CCONJ
inlawrev-2375	785	19	two	two	NUM
inlawrev-2375	785	20	relating	relate	VERB
inlawrev-2375	785	21	to	to	ADP
inlawrev-2375	785	22	production	production	NOUN
inlawrev-2375	785	23	of	of	ADP
inlawrev-2375	785	24	a	a	DET
inlawrev-2375	785	25	motion	motion	NOUN
inlawrev-2375	785	26	picture	picture	NOUN
inlawrev-2375	785	27	.	.	PUNCT
inlawrev-2375	786	1	only	only	ADV
inlawrev-2375	786	2	the	the	DET
inlawrev-2375	786	3	first	first	ADJ
inlawrev-2375	786	4	was	be	AUX
inlawrev-2375	786	5	liquidated	liquidate	VERB
inlawrev-2375	786	6	and	and	CCONJ
inlawrev-2375	786	7	only	only	ADV
inlawrev-2375	786	8	it	it	PRON
inlawrev-2375	786	9	should	should	AUX
inlawrev-2375	786	10	have	have	AUX
inlawrev-2375	786	11	qualified	qualify	VERB
inlawrev-2375	786	12	for	for	ADP
inlawrev-2375	786	13	capital	capital	NOUN
inlawrev-2375	786	14	treatment	treatment	NOUN
inlawrev-2375	786	15	.	.	PUNCT
inlawrev-2375	787	1	the	the	DET
inlawrev-2375	787	2	taxpayer	taxpayer	NOUN
inlawrev-2375	787	3	,	,	PUNCT
inlawrev-2375	787	4	in	in	ADP
inlawrev-2375	787	5	effect	effect	NOUN
inlawrev-2375	787	6	,	,	PUNCT
inlawrev-2375	787	7	exploited	exploit	VERB
inlawrev-2375	787	8	the	the	DET
inlawrev-2375	787	9	other	other	ADJ
inlawrev-2375	787	10	contract	contract	NOUN
inlawrev-2375	787	11	rights	right	NOUN
inlawrev-2375	787	12	by	by	ADP
inlawrev-2375	787	13	relinquishing	relinquish	VERB
inlawrev-2375	787	14	them	they	PRON
inlawrev-2375	787	15	in	in	ADP
inlawrev-2375	787	16	exchange	exchange	NOUN
inlawrev-2375	787	17	for	for	ADP
inlawrev-2375	787	18	a	a	DET
inlawrev-2375	787	19	share	share	NOUN
inlawrev-2375	787	20	of	of	ADP
inlawrev-2375	787	21	profits	profit	NOUN
inlawrev-2375	787	22	realized	realize	VERB
inlawrev-2375	787	23	from	from	ADP
inlawrev-2375	787	24	production	production	NOUN
inlawrev-2375	787	25	of	of	ADP
inlawrev-2375	787	26	a	a	DET
inlawrev-2375	787	27	movie	movie	NOUN
inlawrev-2375	787	28	.	.	PUNCT
inlawrev-2375	788	1	on	on	ADP
inlawrev-2375	788	2	the	the	DET
inlawrev-2375	788	3	other	other	ADJ
inlawrev-2375	788	4	hand	hand	NOUN
inlawrev-2375	788	5	,	,	PUNCT
inlawrev-2375	788	6	covenants	covenant	NOUN
inlawrev-2375	788	7	not	not	PART
inlawrev-2375	788	8	to	to	PART
inlawrev-2375	788	9	compete	compete	VERB
inlawrev-2375	788	10	would	would	AUX
inlawrev-2375	788	11	generally	generally	ADV
inlawrev-2375	788	12	qualify	qualify	VERB
inlawrev-2375	788	13	for	for	ADP
inlawrev-2375	788	14	capital	capital	NOUN
inlawrev-2375	788	15	treatment	treatment	NOUN
inlawrev-2375	788	16	since	since	SCONJ
inlawrev-2375	788	17	they	they	PRON
inlawrev-2375	788	18	normally	normally	ADV
inlawrev-2375	788	19	involve	involve	VERB
inlawrev-2375	788	20	a	a	DET
inlawrev-2375	788	21	complete	complete	ADJ
inlawrev-2375	788	22	relinquishment	relinquishment	NOUN
inlawrev-2375	788	23	of	of	ADP
inlawrev-2375	788	24	the	the	DET
inlawrev-2375	788	25	right	right	NOUN
inlawrev-2375	788	26	to	to	PART
inlawrev-2375	788	27	compete	compete	VERB
inlawrev-2375	788	28	during	during	ADP
inlawrev-2375	788	29	the	the	DET
inlawrev-2375	788	30	term	term	NOUN
inlawrev-2375	788	31	of	of	ADP
inlawrev-2375	788	32	the	the	DET
inlawrev-2375	788	33	covenant	covenant	NOUN
inlawrev-2375	788	34	—	—	PUNCT
inlawrev-2375	788	35	the	the	DET
inlawrev-2375	788	36	covenantor	covenantor	NOUN
inlawrev-2375	788	37	's	's	PART
inlawrev-2375	788	38	consideration	consideration	NOUN
inlawrev-2375	788	39	is	be	AUX
inlawrev-2375	788	40	not	not	PART
inlawrev-2375	788	41	usually	usually	ADV
inlawrev-2375	788	42	dependent	dependent	ADJ
inlawrev-2375	788	43	upon	upon	SCONJ
inlawrev-2375	788	44	the	the	DET
inlawrev-2375	788	45	covenantee	covenantee	NOUN
inlawrev-2375	788	46	's	's	PART
inlawrev-2375	788	47	profits	profit	NOUN
inlawrev-2375	788	48	.	.	PUNCT
inlawrev-2375	789	1	b.	b.	PROPN
inlawrev-2375	789	2	assignment	assignment	NOUN
inlawrev-2375	789	3	of	of	ADP
inlawrev-2375	789	4	income	income	NOUN
inlawrev-2375	789	5	doctrine	doctrine	NOUN
inlawrev-2375	789	6	rights	right	NOUN
inlawrev-2375	789	7	and	and	CCONJ
inlawrev-2375	789	8	duties	duty	NOUN
inlawrev-2375	789	9	under	under	ADP
inlawrev-2375	789	10	a	a	DET
inlawrev-2375	789	11	personal	personal	ADJ
inlawrev-2375	789	12	service	service	NOUN
inlawrev-2375	789	13	contract	contract	NOUN
inlawrev-2375	789	14	can	can	AUX
inlawrev-2375	789	15	not	not	PART
inlawrev-2375	789	16	be	be	AUX
inlawrev-2375	789	17	assigned	assign	VERB
inlawrev-2375	789	18	by	by	ADP
inlawrev-2375	789	19	gift	gift	NOUN
inlawrev-2375	789	20	.	.	PUNCT
inlawrev-2375	790	1	one	one	PRON
inlawrev-2375	790	2	can	can	AUX
inlawrev-2375	790	3	assign	assign	VERB
inlawrev-2375	790	4	the	the	DET
inlawrev-2375	790	5	right	right	NOUN
inlawrev-2375	790	6	to	to	PART
inlawrev-2375	790	7	collect	collect	VERB
inlawrev-2375	790	8	payments	payment	NOUN
inlawrev-2375	790	9	for	for	ADP
inlawrev-2375	790	10	the	the	DET
inlawrev-2375	790	11	rendition	rendition	NOUN
inlawrev-2375	790	12	of	of	ADP
inlawrev-2375	790	13	services	service	NOUN
inlawrev-2375	790	14	,	,	PUNCT
inlawrev-2375	790	15	but	but	CCONJ
inlawrev-2375	790	16	the	the	DET
inlawrev-2375	790	17	assignment	assignment	NOUN
inlawrev-2375	790	18	is	be	AUX
inlawrev-2375	790	19	ineffective	ineffective	ADJ
inlawrev-2375	790	20	for	for	ADP
inlawrev-2375	790	21	tax	tax	NOUN
inlawrev-2375	790	22	purposes	purpose	NOUN
inlawrev-2375	790	23	.	.	PUNCT
inlawrev-2375	791	1	the	the	DET
inlawrev-2375	791	2	assignor	assignor	NOUN
inlawrev-2375	791	3	will	will	AUX
inlawrev-2375	791	4	be	be	AUX
inlawrev-2375	791	5	responsible	responsible	ADJ
inlawrev-2375	791	6	for	for	ADP
inlawrev-2375	791	7	the	the	DET
inlawrev-2375	791	8	taxes	taxis	NOUN
inlawrev-2375	791	9	on	on	ADP
inlawrev-2375	791	10	any	any	DET
inlawrev-2375	791	11	income	income	NOUN
inlawrev-2375	791	12	earned	earn	VERB
inlawrev-2375	791	13	by	by	ADP
inlawrev-2375	791	14	his	his	PRON
inlawrev-2375	791	15	services	service	NOUN
inlawrev-2375	791	16	even	even	ADV
inlawrev-2375	791	17	though	though	SCONJ
inlawrev-2375	791	18	the	the	DET
inlawrev-2375	791	19	income	income	NOUN
inlawrev-2375	791	20	is	be	AUX
inlawrev-2375	791	21	collected	collect	VERB
inlawrev-2375	791	22	by	by	ADP
inlawrev-2375	791	23	"	"	PUNCT
inlawrev-2375	791	24	"	"	PUNCT
inlawrev-2375	791	25	sec	sec	PROPN
inlawrev-2375	791	26	3b	3b	PROPN
inlawrev-2375	791	27	j.	j.	PROPN
inlawrev-2375	791	28	mertens	mertens	PROPN
inlawrev-2375	791	29	,	,	PUNCT
inlawrev-2375	791	30	supra	supra	PROPN
inlawrev-2375	791	31	note	note	PROPN
inlawrev-2375	791	32	173	173	NUM
inlawrev-2375	791	33	,	,	PUNCT
inlawrev-2375	791	34	at	at	ADP
inlawrev-2375	791	35	300	300	NUM
inlawrev-2375	791	36	.	.	PUNCT
inlawrev-2375	792	1	"	"	PUNCT
inlawrev-2375	792	2	^of	^of	ADP
inlawrev-2375	792	3	course	course	NOUN
inlawrev-2375	792	4	,	,	PUNCT
inlawrev-2375	792	5	limitations	limitation	NOUN
inlawrev-2375	792	6	unrelated	unrelated	ADJ
inlawrev-2375	792	7	to	to	ADP
inlawrev-2375	792	8	those	those	PRON
inlawrev-2375	792	9	discussed	discuss	VERB
inlawrev-2375	792	10	here	here	ADV
inlawrev-2375	792	11	may	may	AUX
inlawrev-2375	792	12	preclude	preclude	VERB
inlawrev-2375	792	13	capital	capital	NOUN
inlawrev-2375	792	14	gain	gain	NOUN
inlawrev-2375	792	15	treatment	treatment	NOUN
inlawrev-2375	792	16	.	.	PUNCT
inlawrev-2375	793	1	see	see	VERB
inlawrev-2375	793	2	,	,	PUNCT
inlawrev-2375	793	3	e.g	e.g	PROPN
inlawrev-2375	793	4	..	..	PUNCT
inlawrev-2375	793	5	corn	corn	NOUN
inlawrev-2375	793	6	prods	prod	NOUN
inlawrev-2375	793	7	.	.	PUNCT
inlawrev-2375	794	1	ref	ref	PROPN
inlawrev-2375	794	2	.	.	PUNCT
inlawrev-2375	795	1	co.	co.	PROPN
inlawrev-2375	796	1	v.	v.	PROPN
inlawrev-2375	796	2	commissioner	commissioner	PROPN
inlawrev-2375	796	3	,	,	PUNCT
inlawrev-2375	796	4	350	350	NUM
inlawrev-2375	796	5	u.s	u.s	PROPN
inlawrev-2375	796	6	.	.	PROPN
inlawrev-2375	796	7	46	46	NUM
inlawrev-2375	796	8	(	(	PUNCT
inlawrev-2375	796	9	1955	1955	NUM
inlawrev-2375	796	10	)	)	PUNCT
inlawrev-2375	796	11	(	(	PUNCT
inlawrev-2375	796	12	transactions	transaction	NOUN
inlawrev-2375	796	13	which	which	PRON
inlawrev-2375	796	14	are	be	AUX
inlawrev-2375	796	15	an	an	DET
inlawrev-2375	796	16	integral	integral	ADJ
inlawrev-2375	796	17	part	part	NOUN
inlawrev-2375	796	18	of	of	ADP
inlawrev-2375	796	19	a	a	DET
inlawrev-2375	796	20	trade	trade	NOUN
inlawrev-2375	796	21	or	or	CCONJ
inlawrev-2375	796	22	business	business	NOUN
inlawrev-2375	796	23	do	do	AUX
inlawrev-2375	796	24	not	not	PART
inlawrev-2375	796	25	qualify	qualify	VERB
inlawrev-2375	796	26	for	for	ADP
inlawrev-2375	796	27	capital	capital	NOUN
inlawrev-2375	796	28	gain	gain	NOUN
inlawrev-2375	796	29	treatment	treatment	NOUN
inlawrev-2375	796	30	)	)	PUNCT
inlawrev-2375	796	31	.	.	PUNCT
inlawrev-2375	797	1	500	500	NUM
inlawrev-2375	797	2	indiana	indiana	PROPN
inlawrev-2375	797	3	law	law	PROPN
inlawrev-2375	797	4	review	review	NOUN
inlawrev-2375	797	5	[	[	X
inlawrev-2375	797	6	vol	vol	NOUN
inlawrev-2375	797	7	.	.	PUNCT
inlawrev-2375	797	8	13:463	13:463	NUM
inlawrev-2375	797	9	the	the	DET
inlawrev-2375	797	10	assignee/^	assignee/^	NOUN
inlawrev-2375	797	11	®	®	NOUN
inlawrev-2375	797	12	this	this	DET
inlawrev-2375	797	13	practice	practice	NOUN
inlawrev-2375	797	14	is	be	AUX
inlawrev-2375	797	15	consistent	consistent	ADJ
inlawrev-2375	797	16	with	with	ADP
inlawrev-2375	797	17	ordinary	ordinary	ADJ
inlawrev-2375	797	18	income	income	NOUN
inlawrev-2375	797	19	treatment	treatment	NOUN
inlawrev-2375	797	20	for	for	ADP
inlawrev-2375	797	21	any	any	DET
inlawrev-2375	797	22	lump	lump	NOUN
inlawrev-2375	797	23	sum	sum	NOUN
inlawrev-2375	797	24	received	receive	VERB
inlawrev-2375	797	25	in	in	ADP
inlawrev-2375	797	26	lieu	lieu	NOUN
inlawrev-2375	797	27	of	of	ADP
inlawrev-2375	797	28	periodic	periodic	ADJ
inlawrev-2375	797	29	payments	payment	NOUN
inlawrev-2375	797	30	for	for	ADP
inlawrev-2375	797	31	past	past	ADJ
inlawrev-2375	797	32	or	or	CCONJ
inlawrev-2375	797	33	future	future	ADJ
inlawrev-2375	797	34	services	service	NOUN
inlawrev-2375	797	35	.	.	PUNCT
inlawrev-2375	797	36	'	'	PUNCT
inlawrev-2375	797	37	^^	^^	PUNCT
inlawrev-2375	797	38	contracts	contract	NOUN
inlawrev-2375	797	39	which	which	PRON
inlawrev-2375	797	40	do	do	AUX
inlawrev-2375	797	41	not	not	PART
inlawrev-2375	797	42	involve	involve	VERB
inlawrev-2375	797	43	the	the	DET
inlawrev-2375	797	44	retention	retention	NOUN
inlawrev-2375	797	45	of	of	ADP
inlawrev-2375	797	46	services	service	NOUN
inlawrev-2375	797	47	by	by	ADP
inlawrev-2375	797	48	the	the	DET
inlawrev-2375	797	49	transferor	transferor	NOUN
inlawrev-2375	797	50	should	should	AUX
inlawrev-2375	797	51	be	be	AUX
inlawrev-2375	797	52	freely	freely	ADV
inlawrev-2375	797	53	assignable	assignable	ADJ
inlawrev-2375	797	54	by	by	ADP
inlawrev-2375	797	55	gift	gift	NOUN
inlawrev-2375	797	56	for	for	ADP
inlawrev-2375	797	57	income	income	NOUN
inlawrev-2375	797	58	tax	tax	NOUN
inlawrev-2375	797	59	purposes	purpose	NOUN
inlawrev-2375	797	60	,	,	PUNCT
inlawrev-2375	797	61	subject	subject	ADJ
inlawrev-2375	797	62	to	to	ADP
inlawrev-2375	797	63	the	the	DET
inlawrev-2375	797	64	usual	usual	ADJ
inlawrev-2375	797	65	termination	termination	NOUN
inlawrev-2375	797	66	of	of	ADP
inlawrev-2375	797	67	interest	interest	NOUN
inlawrev-2375	797	68	rule	rule	NOUN
inlawrev-2375	797	69	.	.	PUNCT
inlawrev-2375	798	1	even	even	ADV
inlawrev-2375	798	2	a	a	DET
inlawrev-2375	798	3	contract	contract	NOUN
inlawrev-2375	798	4	right	right	ADV
inlawrev-2375	798	5	productive	productive	NOUN
inlawrev-2375	798	6	of	of	ADP
inlawrev-2375	798	7	ordinary	ordinary	ADJ
inlawrev-2375	798	8	income	income	NOUN
inlawrev-2375	798	9	in	in	ADP
inlawrev-2375	798	10	the	the	DET
inlawrev-2375	798	11	hands	hand	NOUN
inlawrev-2375	798	12	of	of	ADP
inlawrev-2375	798	13	the	the	DET
inlawrev-2375	798	14	donor	donor	NOUN
inlawrev-2375	798	15	should	should	AUX
inlawrev-2375	798	16	be	be	AUX
inlawrev-2375	798	17	assignable	assignable	ADJ
inlawrev-2375	798	18	.	.	PUNCT
inlawrev-2375	799	1	such	such	ADJ
inlawrev-2375	799	2	treatment	treatment	NOUN
inlawrev-2375	799	3	is	be	AUX
inlawrev-2375	799	4	consistent	consistent	ADJ
inlawrev-2375	799	5	with	with	ADP
inlawrev-2375	799	6	the	the	DET
inlawrev-2375	799	7	blair	blair	PROPN
inlawrev-2375	799	8	ruling	ruling	NOUN
inlawrev-2375	799	9	concerning	concern	VERB
inlawrev-2375	799	10	an	an	DET
inlawrev-2375	799	11	assignment	assignment	NOUN
inlawrev-2375	799	12	of	of	ADP
inlawrev-2375	799	13	a	a	DET
inlawrev-2375	799	14	life	life	NOUN
inlawrev-2375	799	15	estate^^	estate^^	NOUN
inlawrev-2375	799	16	°	°	PRON
inlawrev-2375	799	17	and	and	CCONJ
inlawrev-2375	799	18	should	should	AUX
inlawrev-2375	799	19	not	not	PART
inlawrev-2375	799	20	depend	depend	VERB
inlawrev-2375	799	21	on	on	ADP
inlawrev-2375	799	22	whether	whether	SCONJ
inlawrev-2375	799	23	the	the	DET
inlawrev-2375	799	24	contract	contract	NOUN
inlawrev-2375	799	25	right	right	NOUN
inlawrev-2375	799	26	is	be	AUX
inlawrev-2375	799	27	deemed	deem	VERB
inlawrev-2375	799	28	"	"	PUNCT
inlawrev-2375	799	29	naked	naked	ADJ
inlawrev-2375	799	30	"	"	PUNCT
inlawrev-2375	799	31	or	or	CCONJ
inlawrev-2375	799	32	"	"	PUNCT
inlawrev-2375	799	33	substantial	substantial	ADJ
inlawrev-2375	799	34	.	.	PUNCT
inlawrev-2375	799	35	"	"	PUNCT
inlawrev-2375	800	1	the	the	DET
inlawrev-2375	800	2	"	"	PUNCT
inlawrev-2375	800	3	naked	naked	ADJ
inlawrev-2375	800	4	"	"	PUNCT
inlawrev-2375	800	5	versus	versus	ADP
inlawrev-2375	800	6	"	"	PUNCT
inlawrev-2375	800	7	substantial	substantial	ADJ
inlawrev-2375	800	8	"	"	PUNCT
inlawrev-2375	800	9	test	test	NOUN
inlawrev-2375	800	10	is	be	AUX
inlawrev-2375	800	11	irrelevant	irrelevant	ADJ
inlawrev-2375	800	12	to	to	ADP
inlawrev-2375	800	13	the	the	DET
inlawrev-2375	800	14	purpose	purpose	NOUN
inlawrev-2375	800	15	of	of	ADP
inlawrev-2375	800	16	the	the	DET
inlawrev-2375	800	17	assignment	assignment	NOUN
inlawrev-2375	800	18	of	of	ADP
inlawrev-2375	800	19	income	income	NOUN
inlawrev-2375	800	20	doctrine	doctrine	NOUN
inlawrev-2375	800	21	which	which	PRON
inlawrev-2375	800	22	prevents	prevent	VERB
inlawrev-2375	800	23	frustration	frustration	NOUN
inlawrev-2375	800	24	of	of	ADP
inlawrev-2375	800	25	progressive	progressive	ADJ
inlawrev-2375	800	26	taxation	taxation	NOUN
inlawrev-2375	800	27	by	by	ADP
inlawrev-2375	800	28	splitting	split	VERB
inlawrev-2375	800	29	income	income	NOUN
inlawrev-2375	800	30	among	among	ADP
inlawrev-2375	800	31	taxpayers	taxpayer	NOUN
inlawrev-2375	800	32	.	.	PUNCT
inlawrev-2375	801	1	no	no	DET
inlawrev-2375	801	2	splitting	splitting	NOUN
inlawrev-2375	801	3	of	of	ADP
inlawrev-2375	801	4	income	income	NOUN
inlawrev-2375	801	5	occurs	occur	VERB
inlawrev-2375	801	6	when	when	SCONJ
inlawrev-2375	801	7	one	one	NUM
inlawrev-2375	801	8	transfers	transfer	VERB
inlawrev-2375	801	9	his	his	PRON
inlawrev-2375	801	10	entire	entire	ADJ
inlawrev-2375	801	11	interest	interest	NOUN
inlawrev-2375	801	12	.	.	PUNCT
inlawrev-2375	802	1	the	the	DET
inlawrev-2375	802	2	donee	donee	NOUN
inlawrev-2375	802	3	may	may	AUX
inlawrev-2375	802	4	be	be	AUX
inlawrev-2375	802	5	in	in	ADP
inlawrev-2375	802	6	a	a	DET
inlawrev-2375	802	7	lower	low	ADJ
inlawrev-2375	802	8	tax	tax	NOUN
inlawrev-2375	802	9	bracket	bracket	NOUN
inlawrev-2375	802	10	than	than	ADP
inlawrev-2375	802	11	the	the	DET
inlawrev-2375	802	12	donor	donor	NOUN
inlawrev-2375	802	13	,	,	PUNCT
inlawrev-2375	802	14	but	but	CCONJ
inlawrev-2375	802	15	no	no	DET
inlawrev-2375	802	16	sound	sound	ADJ
inlawrev-2375	802	17	reason	reason	NOUN
inlawrev-2375	802	18	exists	exist	VERB
inlawrev-2375	802	19	for	for	ADP
inlawrev-2375	802	20	precluding	preclude	VERB
inlawrev-2375	802	21	assignment	assignment	NOUN
inlawrev-2375	802	22	of	of	ADP
inlawrev-2375	802	23	an	an	DET
inlawrev-2375	802	24	entire	entire	ADJ
inlawrev-2375	802	25	contract	contract	NOUN
inlawrev-2375	802	26	right	right	NOUN
inlawrev-2375	802	27	to	to	ADP
inlawrev-2375	802	28	a	a	DET
inlawrev-2375	802	29	low	low	ADJ
inlawrev-2375	802	30	-	-	PUNCT
inlawrev-2375	802	31	bracket	bracket	NOUN
inlawrev-2375	802	32	donee	donee	NOUN
inlawrev-2375	802	33	while	while	SCONJ
inlawrev-2375	802	34	permitting	permit	VERB
inlawrev-2375	802	35	assignment	assignment	NOUN
inlawrev-2375	802	36	of	of	ADP
inlawrev-2375	802	37	other	other	ADJ
inlawrev-2375	802	38	income	income	NOUN
inlawrev-2375	802	39	-	-	PUNCT
inlawrev-2375	802	40	producing	produce	VERB
inlawrev-2375	802	41	property	property	NOUN
inlawrev-2375	802	42	to	to	ADP
inlawrev-2375	802	43	such	such	DET
inlawrev-2375	802	44	a	a	DET
inlawrev-2375	802	45	donee	donee	NOUN
inlawrev-2375	802	46	.	.	PUNCT
inlawrev-2375	803	1	nevertheless	nevertheless	ADV
inlawrev-2375	803	2	,	,	PUNCT
inlawrev-2375	803	3	the	the	DET
inlawrev-2375	803	4	courts	court	NOUN
inlawrev-2375	803	5	are	be	AUX
inlawrev-2375	803	6	likely	likely	ADJ
inlawrev-2375	803	7	to	to	PART
inlawrev-2375	803	8	apply	apply	VERB
inlawrev-2375	803	9	the	the	DET
inlawrev-2375	803	10	analysis	analysis	NOUN
inlawrev-2375	803	11	of	of	ADP
inlawrev-2375	803	12	pittston	pittston	PROPN
inlawrev-2375	803	13	,	,	PUNCT
inlawrev-2375	803	14	ferrer	ferrer	PROPN
inlawrev-2375	803	15	,	,	PUNCT
inlawrev-2375	803	16	and	and	CCONJ
inlawrev-2375	803	17	the	the	DET
inlawrev-2375	803	18	covenant	covenant	NOUN
inlawrev-2375	803	19	-	-	PUNCT
inlawrev-2375	803	20	not	not	PART
inlawrev-2375	803	21	-	-	PUNCT
inlawrev-2375	803	22	to	to	ADP
inlawrev-2375	803	23	-	-	PUNCT
inlawrev-2375	803	24	compete	compete	NOUN
inlawrev-2375	803	25	cases	case	NOUN
inlawrev-2375	803	26	.	.	PUNCT
inlawrev-2375	804	1	if	if	SCONJ
inlawrev-2375	804	2	the	the	DET
inlawrev-2375	804	3	courts	court	NOUN
inlawrev-2375	804	4	adopt	adopt	VERB
inlawrev-2375	804	5	this	this	DET
inlawrev-2375	804	6	approach	approach	NOUN
inlawrev-2375	804	7	,	,	PUNCT
inlawrev-2375	804	8	assignability	assignability	NOUN
inlawrev-2375	804	9	would	would	AUX
inlawrev-2375	804	10	depend	depend	VERB
inlawrev-2375	804	11	on	on	ADP
inlawrev-2375	804	12	the	the	DET
inlawrev-2375	804	13	"	"	PUNCT
inlawrev-2375	804	14	naked	naked	ADJ
inlawrev-2375	804	15	contract	contract	NOUN
inlawrev-2375	804	16	"	"	PUNCT
inlawrev-2375	804	17	versus	versus	ADP
inlawrev-2375	804	18	"	"	PUNCT
inlawrev-2375	804	19	substantial	substantial	ADJ
inlawrev-2375	804	20	property	property	NOUN
inlawrev-2375	804	21	interest	interest	NOUN
inlawrev-2375	804	22	"	"	PUNCT
inlawrev-2375	804	23	test	test	NOUN
inlawrev-2375	804	24	.	.	PUNCT
inlawrev-2375	805	1	'181	'181	PROPN
inlawrev-2375	806	1	vii	vii	PROPN
inlawrev-2375	806	2	.	.	PROPN
inlawrev-2375	807	1	conclusion	conclusion	PROPN
inlawrev-2375	807	2	equity	equity	NOUN
inlawrev-2375	807	3	and	and	CCONJ
inlawrev-2375	807	4	simplicity	simplicity	NOUN
inlawrev-2375	807	5	should	should	AUX
inlawrev-2375	807	6	be	be	AUX
inlawrev-2375	807	7	goals	goal	NOUN
inlawrev-2375	807	8	of	of	ADP
inlawrev-2375	807	9	any	any	DET
inlawrev-2375	807	10	area	area	NOUN
inlawrev-2375	807	11	of	of	ADP
inlawrev-2375	807	12	the	the	DET
inlawrev-2375	807	13	law	law	NOUN
inlawrev-2375	807	14	.	.	PUNCT
inlawrev-2375	808	1	although	although	SCONJ
inlawrev-2375	808	2	not	not	PART
inlawrev-2375	808	3	mutually	mutually	ADV
inlawrev-2375	808	4	exclusive	exclusive	ADJ
inlawrev-2375	808	5	,	,	PUNCT
inlawrev-2375	808	6	the	the	DET
inlawrev-2375	808	7	two	two	NUM
inlawrev-2375	808	8	concepts	concept	NOUN
inlawrev-2375	808	9	often	often	ADV
inlawrev-2375	808	10	clash	clash	VERB
inlawrev-2375	808	11	.	.	PUNCT
inlawrev-2375	809	1	if	if	SCONJ
inlawrev-2375	809	2	capital	capital	NOUN
inlawrev-2375	809	3	gains	gain	NOUN
inlawrev-2375	809	4	were	be	AUX
inlawrev-2375	809	5	taxed	tax	VERB
inlawrev-2375	809	6	at	at	ADP
inlawrev-2375	809	7	the	the	DET
inlawrev-2375	809	8	same	same	ADJ
inlawrev-2375	809	9	rates	rate	NOUN
inlawrev-2375	809	10	as	as	ADP
inlawrev-2375	809	11	ordinary	ordinary	ADJ
inlawrev-2375	809	12	income	income	NOUN
inlawrev-2375	809	13	,	,	PUNCT
inlawrev-2375	809	14	simplicity	simplicity	NOUN
inlawrev-2375	809	15	would	would	AUX
inlawrev-2375	809	16	be	be	AUX
inlawrev-2375	809	17	achieved	achieve	VERB
inlawrev-2375	809	18	but	but	CCONJ
inlawrev-2375	809	19	inequities	inequity	NOUN
inlawrev-2375	809	20	created	create	VERB
inlawrev-2375	809	21	because	because	SCONJ
inlawrev-2375	809	22	gains	gain	NOUN
inlawrev-2375	809	23	accumulated	accumulate	VERB
inlawrev-2375	809	24	over	over	ADP
inlawrev-2375	809	25	a	a	DET
inlawrev-2375	809	26	period	period	NOUN
inlawrev-2375	809	27	of	of	ADP
inlawrev-2375	809	28	years	year	NOUN
inlawrev-2375	809	29	would	would	AUX
inlawrev-2375	809	30	be	be	AUX
inlawrev-2375	809	31	taxed	tax	VERB
inlawrev-2375	809	32	in	in	ADP
inlawrev-2375	809	33	a	a	DET
inlawrev-2375	809	34	single	single	ADJ
inlawrev-2375	809	35	year	year	NOUN
inlawrev-2375	809	36	according	accord	VERB
inlawrev-2375	809	37	to	to	ADP
inlawrev-2375	809	38	a	a	DET
inlawrev-2375	809	39	progressive	progressive	ADJ
inlawrev-2375	809	40	rate	rate	NOUN
inlawrev-2375	809	41	structure	structure	NOUN
inlawrev-2375	809	42	.	.	PUNCT
inlawrev-2375	810	1	thus	thus	ADV
inlawrev-2375	810	2	,	,	PUNCT
inlawrev-2375	810	3	equity	equity	NOUN
inlawrev-2375	810	4	may	may	AUX
inlawrev-2375	810	5	require	require	VERB
inlawrev-2375	810	6	a	a	DET
inlawrev-2375	810	7	certain	certain	ADJ
inlawrev-2375	810	8	degree	degree	NOUN
inlawrev-2375	810	9	of	of	ADP
inlawrev-2375	810	10	complexity	complexity	NOUN
inlawrev-2375	810	11	.	.	PUNCT
inlawrev-2375	811	1	the	the	DET
inlawrev-2375	811	2	supreme	supreme	PROPN
inlawrev-2375	811	3	court	court	PROPN
inlawrev-2375	811	4	's	's	PART
inlawrev-2375	811	5	decisions	decision	NOUN
inlawrev-2375	811	6	provide	provide	VERB
inlawrev-2375	811	7	a	a	DET
inlawrev-2375	811	8	coherent	coherent	ADJ
inlawrev-2375	811	9	theory	theory	NOUN
inlawrev-2375	811	10	in	in	ADP
inlawrev-2375	811	11	which	which	PRON
inlawrev-2375	811	12	transfers	transfer	NOUN
inlawrev-2375	811	13	of	of	ADP
inlawrev-2375	811	14	income	income	NOUN
inlawrev-2375	811	15	-	-	PUNCT
inlawrev-2375	811	16	producing	produce	VERB
inlawrev-2375	811	17	interests	interest	NOUN
inlawrev-2375	811	18	are	be	AUX
inlawrev-2375	811	19	recognized	recognize	VERB
inlawrev-2375	811	20	for	for	ADP
inlawrev-2375	811	21	capital	capital	NOUN
inlawrev-2375	811	22	gain	gain	NOUN
inlawrev-2375	811	23	and	and	CCONJ
inlawrev-2375	811	24	assignment	assignment	NOUN
inlawrev-2375	811	25	of	of	ADP
inlawrev-2375	811	26	income	income	NOUN
inlawrev-2375	811	27	purposes	purpose	NOUN
inlawrev-2375	811	28	if	if	SCONJ
inlawrev-2375	811	29	the	the	DET
inlawrev-2375	811	30	transfer	transfer	NOUN
inlawrev-2375	811	31	terminates	terminate	VERB
inlawrev-2375	811	32	the	the	DET
inlawrev-2375	811	33	taxpayer	taxpayer	NOUN
inlawrev-2375	811	34	's	's	PART
inlawrev-2375	811	35	interest	interest	NOUN
inlawrev-2375	811	36	in	in	ADP
inlawrev-2375	811	37	the	the	DET
inlawrev-2375	811	38	transferred	transfer	VERB
inlawrev-2375	811	39	property	property	NOUN
inlawrev-2375	811	40	.	.	PUNCT
inlawrev-2375	812	1	this	this	DET
inlawrev-2375	812	2	theory	theory	NOUN
inlawrev-2375	812	3	is	be	AUX
inlawrev-2375	812	4	not	not	PART
inlawrev-2375	812	5	only	only	ADV
inlawrev-2375	812	6	easy	easy	ADJ
inlawrev-2375	812	7	to	to	PART
inlawrev-2375	812	8	understand	understand	VERB
inlawrev-2375	812	9	and	and	CCONJ
inlawrev-2375	812	10	apply	apply	VERB
inlawrev-2375	812	11	,	,	PUNCT
inlawrev-2375	812	12	but	but	CCONJ
inlawrev-2375	812	13	also	also	ADV
inlawrev-2375	812	14	is	be	AUX
inlawrev-2375	812	15	consistent	consistent	ADJ
inlawrev-2375	812	16	with	with	ADP
inlawrev-2375	812	17	the	the	DET
inlawrev-2375	812	18	underlying	underlie	VERB
inlawrev-2375	812	19	purposes	purpose	NOUN
inlawrev-2375	812	20	of	of	ADP
inlawrev-2375	812	21	capital	capital	NOUN
inlawrev-2375	812	22	gain	gain	NOUN
inlawrev-2375	812	23	treatment	treatment	NOUN
inlawrev-2375	812	24	and	and	CCONJ
inlawrev-2375	812	25	the	the	DET
inlawrev-2375	812	26	assignment	assignment	NOUN
inlawrev-2375	812	27	of	of	ADP
inlawrev-2375	812	28	income	income	NOUN
inlawrev-2375	812	29	doctrine	doctrine	NOUN
inlawrev-2375	812	30	.	.	PUNCT
inlawrev-2375	813	1	if	if	SCONJ
inlawrev-2375	813	2	one	one	PRON
inlawrev-2375	813	3	has	have	AUX
inlawrev-2375	813	4	not	not	PART
inlawrev-2375	813	5	terminated	terminate	VERB
inlawrev-2375	813	6	his	his	PRON
inlawrev-2375	813	7	interest	interest	NOUN
inlawrev-2375	813	8	in	in	ADP
inlawrev-2375	813	9	property	property	NOUN
inlawrev-2375	813	10	,	,	PUNCT
inlawrev-2375	813	11	all	all	DET
inlawrev-2375	813	12	income	income	NOUN
inlawrev-2375	813	13	to	to	PART
inlawrev-2375	813	14	be	be	AUX
inlawrev-2375	813	15	realized	realize	VERB
inlawrev-2375	813	16	from	from	ADP
inlawrev-2375	813	17	the	the	DET
inlawrev-2375	813	18	property	property	NOUN
inlawrev-2375	813	19	is	be	AUX
inlawrev-2375	813	20	not	not	PART
inlawrev-2375	813	21	assessed	assess	VERB
inlawrev-2375	813	22	in	in	ADP
inlawrev-2375	813	23	a	a	DET
inlawrev-2375	813	24	single	single	ADJ
inlawrev-2375	813	25	year	year	NOUN
inlawrev-2375	813	26	,	,	PUNCT
inlawrev-2375	813	27	and	and	CCONJ
inlawrev-2375	813	28	capital	capital	NOUN
inlawrev-2375	813	29	gain	gain	NOUN
inlawrev-2375	813	30	treatment	treatment	NOUN
inlawrev-2375	813	31	is	be	AUX
inlawrev-2375	813	32	appropriately	appropriately	ADV
inlawrev-2375	813	33	'	'	PUNCT
inlawrev-2375	813	34	^«lucas	^«lucas	NUM
inlawrev-2375	813	35	v.	v.	PROPN
inlawrev-2375	813	36	earl	earl	PROPN
inlawrev-2375	813	37	,	,	PUNCT
inlawrev-2375	813	38	281	281	NUM
inlawrev-2375	813	39	u.s	u.s	PROPN
inlawrev-2375	813	40	.	.	PROPN
inlawrev-2375	813	41	ill	ill	PROPN
inlawrev-2375	813	42	(	(	PUNCT
inlawrev-2375	813	43	1930	1930	NUM
inlawrev-2375	813	44	)	)	PUNCT
inlawrev-2375	813	45	.	.	PUNCT
inlawrev-2375	814	1	"	"	PUNCT
inlawrev-2375	814	2	'	'	PUNCT
inlawrev-2375	814	3	see	see	VERB
inlawrev-2375	814	4	text	text	NOUN
inlawrev-2375	814	5	accompanying	accompanying	ADJ
inlawrev-2375	814	6	note	note	NOUN
inlawrev-2375	814	7	152	152	NUM
inlawrev-2375	814	8	supra	supra	NOUN
inlawrev-2375	814	9	.	.	PUNCT
inlawrev-2375	815	1	^^"see	^^"see	PUNCT
inlawrev-2375	815	2	text	text	NOUN
inlawrev-2375	815	3	accompanying	accompanying	ADJ
inlawrev-2375	815	4	note	note	NOUN
inlawrev-2375	815	5	41	41	NUM
inlawrev-2375	815	6	supra	supra	NOUN
inlawrev-2375	815	7	.	.	PUNCT
inlawrev-2375	816	1	'	'	PUNCT
inlawrev-2375	816	2	*	*	PUNCT
inlawrev-2375	816	3	the	the	DET
inlawrev-2375	816	4	author	author	NOUN
inlawrev-2375	816	5	has	have	AUX
inlawrev-2375	816	6	found	find	VERB
inlawrev-2375	816	7	no	no	DET
inlawrev-2375	816	8	cases	case	NOUN
inlawrev-2375	816	9	involving	involve	VERB
inlawrev-2375	816	10	gifts	gift	NOUN
inlawrev-2375	816	11	of	of	ADP
inlawrev-2375	816	12	this	this	DET
inlawrev-2375	816	13	interest	interest	NOUN
inlawrev-2375	816	14	.	.	PUNCT
inlawrev-2375	817	1	1980	1980	NUM
inlawrev-2375	817	2	]	]	PUNCT
inlawrev-2375	817	3	capital	capital	NOUN
inlawrev-2375	817	4	gain	gain	VERB
inlawrev-2375	817	5	501	501	NUM
inlawrev-2375	817	6	withheld	withhold	VERB
inlawrev-2375	817	7	.	.	PUNCT
inlawrev-2375	818	1	similarly	similarly	ADV
inlawrev-2375	818	2	,	,	PUNCT
inlawrev-2375	818	3	transfer	transfer	NOUN
inlawrev-2375	818	4	by	by	ADP
inlawrev-2375	818	5	gift	gift	NOUN
inlawrev-2375	818	6	of	of	ADP
inlawrev-2375	818	7	less	less	ADJ
inlawrev-2375	818	8	than	than	ADP
inlawrev-2375	818	9	one	one	NOUN
inlawrev-2375	818	10	's	's	PART
inlawrev-2375	818	11	entire	entire	ADJ
inlawrev-2375	818	12	interest	interest	NOUN
inlawrev-2375	818	13	in	in	ADP
inlawrev-2375	818	14	property	property	NOUN
inlawrev-2375	818	15	results	result	NOUN
inlawrev-2375	818	16	in	in	ADP
inlawrev-2375	818	17	a	a	DET
inlawrev-2375	818	18	splitting	splitting	NOUN
inlawrev-2375	818	19	of	of	ADP
inlawrev-2375	818	20	income	income	NOUN
inlawrev-2375	818	21	between	between	ADP
inlawrev-2375	818	22	donor	donor	NOUN
inlawrev-2375	818	23	and	and	CCONJ
inlawrev-2375	818	24	donee	donee	NOUN
inlawrev-2375	818	25	.	.	PUNCT
inlawrev-2375	819	1	the	the	DET
inlawrev-2375	819	2	transfer	transfer	NOUN
inlawrev-2375	819	3	should	should	AUX
inlawrev-2375	819	4	be	be	AUX
inlawrev-2375	819	5	disregarded	disregard	VERB
inlawrev-2375	819	6	to	to	PART
inlawrev-2375	819	7	preserve	preserve	VERB
inlawrev-2375	819	8	the	the	DET
inlawrev-2375	819	9	integrity	integrity	NOUN
inlawrev-2375	819	10	of	of	ADP
inlawrev-2375	819	11	the	the	DET
inlawrev-2375	819	12	progressive	progressive	ADJ
inlawrev-2375	819	13	rate	rate	NOUN
inlawrev-2375	819	14	structure	structure	NOUN
inlawrev-2375	819	15	.	.	PUNCT
inlawrev-2375	820	1	the	the	DET
inlawrev-2375	820	2	termination	termination	NOUN
inlawrev-2375	820	3	of	of	ADP
inlawrev-2375	820	4	interest	interest	NOUN
inlawrev-2375	820	5	rule	rule	NOUN
inlawrev-2375	820	6	produces	produce	VERB
inlawrev-2375	820	7	equitable	equitable	ADJ
inlawrev-2375	820	8	results	result	NOUN
inlawrev-2375	820	9	if	if	SCONJ
inlawrev-2375	820	10	applied	apply	VERB
inlawrev-2375	820	11	uniformly	uniformly	ADV
inlawrev-2375	820	12	without	without	ADP
inlawrev-2375	820	13	regard	regard	NOUN
inlawrev-2375	820	14	to	to	ADP
inlawrev-2375	820	15	the	the	DET
inlawrev-2375	820	16	nature	nature	NOUN
inlawrev-2375	820	17	of	of	ADP
inlawrev-2375	820	18	the	the	DET
inlawrev-2375	820	19	property	property	NOUN
inlawrev-2375	820	20	in	in	ADP
inlawrev-2375	820	21	question	question	NOUN
inlawrev-2375	820	22	.	.	PUNCT
inlawrev-2375	821	1	lower	low	ADJ
inlawrev-2375	821	2	court	court	NOUN
inlawrev-2375	821	3	decisions	decision	NOUN
inlawrev-2375	821	4	are	be	AUX
inlawrev-2375	821	5	another	another	DET
inlawrev-2375	821	6	matter	matter	NOUN
inlawrev-2375	821	7	.	.	PUNCT
inlawrev-2375	822	1	in	in	ADP
inlawrev-2375	822	2	dealing	deal	VERB
inlawrev-2375	822	3	with	with	ADP
inlawrev-2375	822	4	certain	certain	ADJ
inlawrev-2375	822	5	types	type	NOUN
inlawrev-2375	822	6	of	of	ADP
inlawrev-2375	822	7	property	property	NOUN
inlawrev-2375	822	8	interests	interest	NOUN
inlawrev-2375	822	9	,	,	PUNCT
inlawrev-2375	822	10	such	such	ADJ
inlawrev-2375	822	11	as	as	ADP
inlawrev-2375	822	12	franchises	franchise	NOUN
inlawrev-2375	822	13	and	and	CCONJ
inlawrev-2375	822	14	contractual	contractual	ADJ
inlawrev-2375	822	15	rights	right	NOUN
inlawrev-2375	822	16	,	,	PUNCT
inlawrev-2375	822	17	which	which	PRON
inlawrev-2375	822	18	the	the	DET
inlawrev-2375	822	19	supreme	supreme	PROPN
inlawrev-2375	822	20	court	court	PROPN
inlawrev-2375	822	21	has	have	AUX
inlawrev-2375	822	22	not	not	PART
inlawrev-2375	822	23	considered	consider	VERB
inlawrev-2375	822	24	specifically	specifically	ADV
inlawrev-2375	822	25	,	,	PUNCT
inlawrev-2375	822	26	the	the	DET
inlawrev-2375	822	27	lower	low	ADJ
inlawrev-2375	822	28	courts	court	NOUN
inlawrev-2375	822	29	have	have	AUX
inlawrev-2375	822	30	applied	apply	VERB
inlawrev-2375	822	31	ambiguous	ambiguous	ADJ
inlawrev-2375	822	32	and	and	CCONJ
inlawrev-2375	822	33	specious	specious	ADJ
inlawrev-2375	822	34	standards	standard	NOUN
inlawrev-2375	822	35	in	in	ADP
inlawrev-2375	822	36	construing	construe	VERB
inlawrev-2375	822	37	the	the	DET
inlawrev-2375	822	38	capital	capital	NOUN
inlawrev-2375	822	39	gain	gain	NOUN
inlawrev-2375	822	40	provisions	provision	NOUN
inlawrev-2375	822	41	.	.	PUNCT
inlawrev-2375	823	1	they	they	PRON
inlawrev-2375	823	2	have	have	AUX
inlawrev-2375	823	3	made	make	VERB
inlawrev-2375	823	4	the	the	DET
inlawrev-2375	823	5	relatively	relatively	ADV
inlawrev-2375	823	6	simple	simple	ADJ
inlawrev-2375	823	7	process	process	NOUN
inlawrev-2375	823	8	of	of	ADP
inlawrev-2375	823	9	characterizing	characterize	VERB
inlawrev-2375	823	10	a	a	DET
inlawrev-2375	823	11	transaction	transaction	NOUN
inlawrev-2375	823	12	for	for	ADP
inlawrev-2375	823	13	capital	capital	NOUN
inlawrev-2375	823	14	gain	gain	NOUN
inlawrev-2375	823	15	or	or	CCONJ
inlawrev-2375	823	16	assignment	assignment	NOUN
inlawrev-2375	823	17	of	of	ADP
inlawrev-2375	823	18	income	income	NOUN
inlawrev-2375	823	19	purposes	purpose	NOUN
inlawrev-2375	823	20	,	,	PUNCT
inlawrev-2375	823	21	complicated	complicated	ADJ
inlawrev-2375	823	22	,	,	PUNCT
inlawrev-2375	823	23	speculative	speculative	ADJ
inlawrev-2375	823	24	and	and	CCONJ
inlawrev-2375	823	25	,	,	PUNCT
inlawrev-2375	823	26	to	to	ADP
inlawrev-2375	823	27	a	a	DET
inlawrev-2375	823	28	large	large	ADJ
inlawrev-2375	823	29	degree	degree	NOUN
inlawrev-2375	823	30	,	,	PUNCT
inlawrev-2375	823	31	unpredictable	unpredictable	ADJ
inlawrev-2375	823	32	.	.	PUNCT
inlawrev-2375	824	1	furthermore	furthermore	ADV
inlawrev-2375	824	2	,	,	PUNCT
inlawrev-2375	824	3	the	the	DET
inlawrev-2375	824	4	selection	selection	NOUN
inlawrev-2375	824	5	of	of	ADP
inlawrev-2375	824	6	different	different	ADJ
inlawrev-2375	824	7	standards	standard	NOUN
inlawrev-2375	824	8	for	for	ADP
inlawrev-2375	824	9	different	different	ADJ
inlawrev-2375	824	10	types	type	NOUN
inlawrev-2375	824	11	of	of	ADP
inlawrev-2375	824	12	interests	interest	NOUN
inlawrev-2375	824	13	ignores	ignore	VERB
inlawrev-2375	824	14	equitable	equitable	ADJ
inlawrev-2375	824	15	concerns	concern	NOUN
inlawrev-2375	824	16	.	.	PUNCT
inlawrev-2375	825	1	arbitrary	arbitrary	ADJ
inlawrev-2375	825	2	distinctions	distinction	NOUN
inlawrev-2375	825	3	have	have	AUX
inlawrev-2375	825	4	led	lead	VERB
inlawrev-2375	825	5	to	to	ADP
inlawrev-2375	825	6	arbitrary	arbitrary	ADJ
inlawrev-2375	825	7	and	and	CCONJ
inlawrev-2375	825	8	inequitable	inequitable	ADJ
inlawrev-2375	825	9	results	result	NOUN
inlawrev-2375	825	10	.	.	PUNCT
inlawrev-2375	826	1	simplicity	simplicity	NOUN
inlawrev-2375	826	2	and	and	CCONJ
inlawrev-2375	826	3	equity	equity	NOUN
inlawrev-2375	826	4	need	need	AUX
inlawrev-2375	826	5	not	not	PART
inlawrev-2375	826	6	be	be	AUX
inlawrev-2375	826	7	sacrificed	sacrifice	VERB
inlawrev-2375	826	8	if	if	SCONJ
inlawrev-2375	826	9	the	the	DET
inlawrev-2375	826	10	lower	low	ADJ
inlawrev-2375	826	11	courts	court	NOUN
inlawrev-2375	826	12	adopt	adopt	VERB
inlawrev-2375	826	13	the	the	DET
inlawrev-2375	826	14	guiding	guide	VERB
inlawrev-2375	826	15	principles	principle	NOUN
inlawrev-2375	826	16	of	of	ADP
inlawrev-2375	826	17	hort	hort	PROPN
inlawrev-2375	826	18	,	,	PUNCT
inlawrev-2375	826	19	blair	blair	PROPN
inlawrev-2375	826	20	,	,	PUNCT
inlawrev-2375	826	21	lake	lake	PROPN
inlawrev-2375	826	22	,	,	PUNCT
inlawrev-2375	826	23	and	and	CCONJ
inlawrev-2375	826	24	other	other	ADJ
inlawrev-2375	826	25	supreme	supreme	PROPN
inlawrev-2375	826	26	court	court	PROPN
inlawrev-2375	826	27	decisions	decision	NOUN
inlawrev-2375	826	28	.	.	PUNCT