id	sid	tid	token	lemma	pos
inlawrev-2428	1	1	indiana	indiana	PROPN
inlawrev-2428	1	2	law	law	PROPN
inlawrev-2428	1	3	review	review	NOUN
inlawrev-2428	1	4	xvi	xvi	NOUN
inlawrev-2428	1	5	.	.	PUNCT
inlawrev-2428	2	1	taxation	taxation	NOUN
inlawrev-2428	2	2	j.b	j.b	PROPN
inlawrev-2428	2	3	.	.	PUNCT
inlawrev-2428	3	1	king	king	PROPN
inlawrev-2428	3	2	*	*	PUNCT
inlawrev-2428	3	3	a.	a.	NOUN
inlawrev-2428	3	4	introduction	introduction	NOUN
inlawrev-2428	3	5	during	during	ADP
inlawrev-2428	3	6	the	the	DET
inlawrev-2428	3	7	1979	1979	NUM
inlawrev-2428	3	8	-	-	SYM
inlawrev-2428	3	9	1980	1980	NUM
inlawrev-2428	3	10	survey	survey	NOUN
inlawrev-2428	3	11	period	period	NOUN
inlawrev-2428	3	12	,	,	PUNCT
inlawrev-2428	3	13	the	the	DET
inlawrev-2428	3	14	indiana	indiana	PROPN
inlawrev-2428	3	15	supreme	supreme	PROPN
inlawrev-2428	3	16	court	court	PROPN
inlawrev-2428	3	17	and	and	CCONJ
inlawrev-2428	3	18	indiana	indiana	PROPN
inlawrev-2428	3	19	court	court	PROPN
inlawrev-2428	3	20	of	of	ADP
inlawrev-2428	3	21	appeals	appeals	PROPN
inlawrev-2428	3	22	handed	hand	VERB
inlawrev-2428	3	23	down	down	ADP
inlawrev-2428	3	24	several	several	ADJ
inlawrev-2428	3	25	significant	significant	ADJ
inlawrev-2428	3	26	decisions	decision	NOUN
inlawrev-2428	3	27	in	in	ADP
inlawrev-2428	3	28	the	the	DET
inlawrev-2428	3	29	field	field	NOUN
inlawrev-2428	3	30	of	of	ADP
inlawrev-2428	3	31	state	state	NOUN
inlawrev-2428	3	32	taxation	taxation	NOUN
inlawrev-2428	3	33	.	.	PUNCT
inlawrev-2428	4	1	one	one	NUM
inlawrev-2428	4	2	especially	especially	ADV
inlawrev-2428	4	3	gratifying	gratify	VERB
inlawrev-2428	4	4	feature	feature	NOUN
inlawrev-2428	4	5	of	of	ADP
inlawrev-2428	4	6	these	these	DET
inlawrev-2428	4	7	decisions	decision	NOUN
inlawrev-2428	4	8	was	be	AUX
inlawrev-2428	4	9	the	the	DET
inlawrev-2428	4	10	courts	court	NOUN
inlawrev-2428	4	11	'	'	PART
inlawrev-2428	4	12	frequent	frequent	ADJ
inlawrev-2428	4	13	emphasis	emphasis	NOUN
inlawrev-2428	4	14	on	on	ADP
inlawrev-2428	4	15	a	a	DET
inlawrev-2428	4	16	strict	strict	ADJ
inlawrev-2428	4	17	construction	construction	NOUN
inlawrev-2428	4	18	of	of	ADP
inlawrev-2428	4	19	the	the	DET
inlawrev-2428	4	20	taxing	tax	VERB
inlawrev-2428	4	21	statute	statute	NOUN
inlawrev-2428	4	22	,	,	PUNCT
inlawrev-2428	4	23	particularly	particularly	ADV
inlawrev-2428	4	24	when	when	SCONJ
inlawrev-2428	4	25	the	the	DET
inlawrev-2428	4	26	state	state	NOUN
inlawrev-2428	4	27	was	be	AUX
inlawrev-2428	4	28	seeking	seek	VERB
inlawrev-2428	4	29	to	to	PART
inlawrev-2428	4	30	find	find	VERB
inlawrev-2428	4	31	and	and	CCONJ
inlawrev-2428	4	32	impose	impose	VERB
inlawrev-2428	4	33	tax	tax	NOUN
inlawrev-2428	4	34	liability	liability	NOUN
inlawrev-2428	4	35	.	.	PUNCT
inlawrev-2428	5	1	moreover	moreover	ADV
inlawrev-2428	5	2	,	,	PUNCT
inlawrev-2428	5	3	it	it	PRON
inlawrev-2428	5	4	appears	appear	VERB
inlawrev-2428	5	5	that	that	SCONJ
inlawrev-2428	5	6	the	the	DET
inlawrev-2428	5	7	quality	quality	NOUN
inlawrev-2428	5	8	of	of	ADP
inlawrev-2428	5	9	taxpayer	taxpayer	NOUN
inlawrev-2428	5	10	litigation	litigation	NOUN
inlawrev-2428	5	11	continues	continue	VERB
inlawrev-2428	5	12	to	to	PART
inlawrev-2428	5	13	improve	improve	VERB
inlawrev-2428	5	14	and	and	CCONJ
inlawrev-2428	5	15	that	that	SCONJ
inlawrev-2428	5	16	lawyers	lawyer	NOUN
inlawrev-2428	5	17	are	be	AUX
inlawrev-2428	5	18	discovering	discover	VERB
inlawrev-2428	5	19	that	that	SCONJ
inlawrev-2428	5	20	state	state	NOUN
inlawrev-2428	5	21	tax	tax	NOUN
inlawrev-2428	5	22	cases	case	NOUN
inlawrev-2428	5	23	are	be	AUX
inlawrev-2428	5	24	to	to	PART
inlawrev-2428	5	25	be	be	AUX
inlawrev-2428	5	26	litigated	litigate	VERB
inlawrev-2428	5	27	with	with	ADP
inlawrev-2428	5	28	the	the	DET
inlawrev-2428	5	29	same	same	ADJ
inlawrev-2428	5	30	care	care	NOUN
inlawrev-2428	5	31	and	and	CCONJ
inlawrev-2428	5	32	evidentiary	evidentiary	ADJ
inlawrev-2428	5	33	concerns	concern	NOUN
inlawrev-2428	5	34	as	as	ADP
inlawrev-2428	5	35	any	any	DET
inlawrev-2428	5	36	product	product	NOUN
inlawrev-2428	5	37	liability	liability	NOUN
inlawrev-2428	5	38	,	,	PUNCT
inlawrev-2428	5	39	personal	personal	ADJ
inlawrev-2428	5	40	injury	injury	NOUN
inlawrev-2428	5	41	,	,	PUNCT
inlawrev-2428	5	42	or	or	CCONJ
inlawrev-2428	5	43	breach	breach	NOUN
inlawrev-2428	5	44	of	of	ADP
inlawrev-2428	5	45	contract	contract	NOUN
inlawrev-2428	5	46	case	case	NOUN
inlawrev-2428	5	47	.	.	PUNCT
inlawrev-2428	6	1	one	one	NUM
inlawrev-2428	6	2	facet	facet	NOUN
inlawrev-2428	6	3	of	of	ADP
inlawrev-2428	6	4	the	the	DET
inlawrev-2428	6	5	recent	recent	ADJ
inlawrev-2428	6	6	decisions	decision	NOUN
inlawrev-2428	6	7	may	may	AUX
inlawrev-2428	6	8	be	be	AUX
inlawrev-2428	6	9	of	of	ADP
inlawrev-2428	6	10	special	special	ADJ
inlawrev-2428	6	11	concern	concern	NOUN
inlawrev-2428	6	12	to	to	ADP
inlawrev-2428	6	13	the	the	DET
inlawrev-2428	6	14	two	two	NUM
inlawrev-2428	6	15	major	major	ADJ
inlawrev-2428	6	16	state	state	NOUN
inlawrev-2428	6	17	tax	tax	NOUN
inlawrev-2428	6	18	agencies	agency	NOUN
inlawrev-2428	6	19	,	,	PUNCT
inlawrev-2428	6	20	the	the	DET
inlawrev-2428	6	21	state	state	NOUN
inlawrev-2428	6	22	board	board	PROPN
inlawrev-2428	6	23	of	of	ADP
inlawrev-2428	6	24	tax	tax	NOUN
inlawrev-2428	6	25	commissioners	commissioner	NOUN
inlawrev-2428	6	26	and	and	CCONJ
inlawrev-2428	6	27	the	the	DET
inlawrev-2428	6	28	department	department	NOUN
inlawrev-2428	6	29	of	of	ADP
inlawrev-2428	6	30	revenue	revenue	NOUN
inlawrev-2428	6	31	.	.	PUNCT
inlawrev-2428	7	1	the	the	DET
inlawrev-2428	7	2	courts	court	NOUN
inlawrev-2428	7	3	have	have	AUX
inlawrev-2428	7	4	continued	continue	VERB
inlawrev-2428	7	5	to	to	PART
inlawrev-2428	7	6	recognize	recognize	VERB
inlawrev-2428	7	7	that	that	SCONJ
inlawrev-2428	7	8	while	while	SCONJ
inlawrev-2428	7	9	these	these	DET
inlawrev-2428	7	10	agencies	agency	NOUN
inlawrev-2428	7	11	,	,	PUNCT
inlawrev-2428	7	12	in	in	ADP
inlawrev-2428	7	13	holding	hold	VERB
inlawrev-2428	7	14	taxpayer	taxpayer	NOUN
inlawrev-2428	7	15	hearings	hearing	NOUN
inlawrev-2428	7	16	,	,	PUNCT
inlawrev-2428	7	17	are	be	AUX
inlawrev-2428	7	18	not	not	PART
inlawrev-2428	7	19	subject	subject	ADJ
inlawrev-2428	7	20	to	to	ADP
inlawrev-2428	7	21	the	the	DET
inlawrev-2428	7	22	express	express	ADJ
inlawrev-2428	7	23	requirements	requirement	NOUN
inlawrev-2428	7	24	of	of	ADP
inlawrev-2428	7	25	the	the	DET
inlawrev-2428	7	26	indiana	indiana	PROPN
inlawrev-2428	7	27	administrative	administrative	PROPN
inlawrev-2428	7	28	adjudication	adjudication	PROPN
inlawrev-2428	7	29	act	act	PROPN
inlawrev-2428	7	30	,	,	PUNCT
inlawrev-2428	7	31	'	'	PUNCT
inlawrev-2428	7	32	they	they	PRON
inlawrev-2428	7	33	are	be	AUX
inlawrev-2428	7	34	nonetheless	nonetheless	ADV
inlawrev-2428	7	35	subject	subject	ADJ
inlawrev-2428	7	36	to	to	ADP
inlawrev-2428	7	37	basic	basic	ADJ
inlawrev-2428	7	38	administrative	administrative	ADJ
inlawrev-2428	7	39	law	law	NOUN
inlawrev-2428	7	40	hearing	hearing	NOUN
inlawrev-2428	7	41	requirements	requirement	NOUN
inlawrev-2428	7	42	.	.	PUNCT
inlawrev-2428	8	1	this	this	DET
inlawrev-2428	8	2	recognition	recognition	NOUN
inlawrev-2428	8	3	may	may	AUX
inlawrev-2428	8	4	indicate	indicate	VERB
inlawrev-2428	8	5	that	that	SCONJ
inlawrev-2428	8	6	these	these	DET
inlawrev-2428	8	7	agencies	agency	NOUN
inlawrev-2428	8	8	should	should	AUX
inlawrev-2428	8	9	re	re	VERB
inlawrev-2428	8	10	-	-	VERB
inlawrev-2428	8	11	evaluate	evaluate	VERB
inlawrev-2428	8	12	their	their	PRON
inlawrev-2428	8	13	hearing	hearing	NOUN
inlawrev-2428	8	14	procedures	procedure	NOUN
inlawrev-2428	8	15	.	.	PUNCT
inlawrev-2428	9	1	on	on	ADP
inlawrev-2428	9	2	june	june	PROPN
inlawrev-2428	9	3	30	30	NUM
inlawrev-2428	9	4	,	,	PUNCT
inlawrev-2428	9	5	1980	1980	NUM
inlawrev-2428	9	6	,	,	PUNCT
inlawrev-2428	9	7	the	the	DET
inlawrev-2428	9	8	indiana	indiana	PROPN
inlawrev-2428	9	9	supreme	supreme	PROPN
inlawrev-2428	9	10	court	court	PROPN
inlawrev-2428	9	11	handed	hand	VERB
inlawrev-2428	9	12	down	down	ADP
inlawrev-2428	9	13	clark	clark	PROPN
inlawrev-2428	9	14	v.	v.	ADP
inlawrev-2428	9	15	lee,^	lee,^	PROPN
inlawrev-2428	9	16	a	a	DET
inlawrev-2428	9	17	decision	decision	NOUN
inlawrev-2428	9	18	which	which	PRON
inlawrev-2428	9	19	could	could	AUX
inlawrev-2428	9	20	become	become	VERB
inlawrev-2428	9	21	one	one	NUM
inlawrev-2428	9	22	of	of	ADP
inlawrev-2428	9	23	the	the	DET
inlawrev-2428	9	24	most	most	ADV
inlawrev-2428	9	25	notable	notable	ADJ
inlawrev-2428	9	26	state	state	NOUN
inlawrev-2428	9	27	tax	tax	NOUN
inlawrev-2428	9	28	developments	development	NOUN
inlawrev-2428	9	29	in	in	ADP
inlawrev-2428	9	30	the	the	DET
inlawrev-2428	9	31	last	last	ADJ
inlawrev-2428	9	32	decade	decade	NOUN
inlawrev-2428	9	33	.	.	PUNCT
inlawrev-2428	10	1	in	in	ADP
inlawrev-2428	10	2	lee	lee	PROPN
inlawrev-2428	10	3	,	,	PUNCT
inlawrev-2428	10	4	the	the	DET
inlawrev-2428	10	5	supreme	supreme	PROPN
inlawrev-2428	10	6	court	court	PROPN
inlawrev-2428	10	7	held	hold	VERB
inlawrev-2428	10	8	that	that	SCONJ
inlawrev-2428	10	9	under	under	ADP
inlawrev-2428	10	10	certain	certain	ADJ
inlawrev-2428	10	11	conditions	condition	NOUN
inlawrev-2428	10	12	a	a	DET
inlawrev-2428	10	13	class	class	NOUN
inlawrev-2428	10	14	action	action	NOUN
inlawrev-2428	10	15	may	may	AUX
inlawrev-2428	10	16	be	be	AUX
inlawrev-2428	10	17	maintained	maintain	VERB
inlawrev-2428	10	18	to	to	PART
inlawrev-2428	10	19	obtain	obtain	VERB
inlawrev-2428	10	20	on	on	ADP
inlawrev-2428	10	21	behalf	behalf	NOUN
inlawrev-2428	10	22	of	of	ADP
inlawrev-2428	10	23	each	each	DET
inlawrev-2428	10	24	member	member	NOUN
inlawrev-2428	10	25	of	of	ADP
inlawrev-2428	10	26	the	the	DET
inlawrev-2428	10	27	class	class	NOUN
inlawrev-2428	10	28	a	a	DET
inlawrev-2428	10	29	refund	refund	NOUN
inlawrev-2428	10	30	of	of	ADP
inlawrev-2428	10	31	taxes	taxis	NOUN
inlawrev-2428	10	32	unlawfully	unlawfully	ADV
inlawrev-2428	10	33	imposed	impose	VERB
inlawrev-2428	10	34	upon	upon	SCONJ
inlawrev-2428	10	35	and	and	CCONJ
inlawrev-2428	10	36	collected	collect	VERB
inlawrev-2428	10	37	from	from	ADP
inlawrev-2428	10	38	the	the	DET
inlawrev-2428	10	39	individual	individual	ADJ
inlawrev-2428	10	40	members	member	NOUN
inlawrev-2428	10	41	of	of	ADP
inlawrev-2428	10	42	the	the	DET
inlawrev-2428	10	43	class.^	class.^	NOUN
inlawrev-2428	10	44	the	the	DET
inlawrev-2428	10	45	availability	availability	NOUN
inlawrev-2428	10	46	of	of	ADP
inlawrev-2428	10	47	class	class	NOUN
inlawrev-2428	10	48	action	action	NOUN
inlawrev-2428	10	49	relief	relief	NOUN
inlawrev-2428	10	50	to	to	ADP
inlawrev-2428	10	51	taxpayers	taxpayer	NOUN
inlawrev-2428	10	52	,	,	PUNCT
inlawrev-2428	10	53	as	as	SCONJ
inlawrev-2428	10	54	now	now	ADV
inlawrev-2428	10	55	announced	announce	VERB
inlawrev-2428	10	56	by	by	ADP
inlawrev-2428	10	57	the	the	DET
inlawrev-2428	10	58	supreme	supreme	PROPN
inlawrev-2428	10	59	court	court	PROPN
inlawrev-2428	10	60	,	,	PUNCT
inlawrev-2428	10	61	may	may	AUX
inlawrev-2428	10	62	spark	spark	VERB
inlawrev-2428	10	63	litigation	litigation	NOUN
inlawrev-2428	10	64	which	which	PRON
inlawrev-2428	10	65	could	could	AUX
inlawrev-2428	10	66	conceivably	conceivably	ADV
inlawrev-2428	10	67	lead	lead	VERB
inlawrev-2428	10	68	to	to	ADP
inlawrev-2428	10	69	massive	massive	ADJ
inlawrev-2428	10	70	recoveries	recovery	NOUN
inlawrev-2428	10	71	against	against	ADP
inlawrev-2428	10	72	the	the	DET
inlawrev-2428	10	73	state	state	NOUN
inlawrev-2428	10	74	in	in	ADP
inlawrev-2428	10	75	the	the	DET
inlawrev-2428	10	76	future	future	NOUN
inlawrev-2428	10	77	.	.	PUNCT
inlawrev-2428	11	1	b.	b.	VERB
inlawrev-2428	12	1	the	the	DET
inlawrev-2428	12	2	court	court	NOUN
inlawrev-2428	12	3	's	's	PART
inlawrev-2428	12	4	emphasis	emphasis	NOUN
inlawrev-2428	12	5	on	on	ADP
inlawrev-2428	12	6	strict	strict	ADJ
inlawrev-2428	12	7	construction	construction	NOUN
inlawrev-2428	12	8	of	of	ADP
inlawrev-2428	12	9	the	the	DET
inlawrev-2428	12	10	tax	tax	NOUN
inlawrev-2428	12	11	statute	statute	NOUN
inlawrev-2428	12	12	in	in	ADP
inlawrev-2428	12	13	three	three	NUM
inlawrev-2428	12	14	separate	separate	ADJ
inlawrev-2428	12	15	decisions	decision	NOUN
inlawrev-2428	13	1	,	,	PUNCT
inlawrev-2428	13	2	the	the	DET
inlawrev-2428	13	3	indiana	indiana	PROPN
inlawrev-2428	13	4	court	court	PROPN
inlawrev-2428	13	5	of	of	ADP
inlawrev-2428	13	6	appeals	appeals	PROPN
inlawrev-2428	13	7	has	have	AUX
inlawrev-2428	13	8	stressed	stress	VERB
inlawrev-2428	13	9	the	the	DET
inlawrev-2428	13	10	necessity	necessity	NOUN
inlawrev-2428	13	11	to	to	PART
inlawrev-2428	13	12	look	look	VERB
inlawrev-2428	13	13	first	first	ADV
inlawrev-2428	13	14	to	to	ADP
inlawrev-2428	13	15	the	the	DET
inlawrev-2428	13	16	language	language	NOUN
inlawrev-2428	13	17	of	of	ADP
inlawrev-2428	13	18	the	the	DET
inlawrev-2428	13	19	governing	governing	NOUN
inlawrev-2428	13	20	*	*	PUNCT
inlawrev-2428	13	21	adjunct	adjunct	PROPN
inlawrev-2428	13	22	professor	professor	NOUN
inlawrev-2428	13	23	,	,	PUNCT
inlawrev-2428	13	24	indiana	indiana	PROPN
inlawrev-2428	13	25	university	university	PROPN
inlawrev-2428	13	26	school	school	NOUN
inlawrev-2428	13	27	of	of	ADP
inlawrev-2428	13	28	law	law	NOUN
inlawrev-2428	13	29	—	—	PUNCT
inlawrev-2428	13	30	indianapolis	indianapolis	PROPN
inlawrev-2428	13	31	.	.	PUNCT
inlawrev-2428	14	1	member	member	NOUN
inlawrev-2428	14	2	of	of	ADP
inlawrev-2428	14	3	the	the	DET
inlawrev-2428	14	4	indiana	indiana	PROPN
inlawrev-2428	14	5	bar	bar	PROPN
inlawrev-2428	14	6	.	.	PUNCT
inlawrev-2428	15	1	member	member	NOUN
inlawrev-2428	15	2	of	of	ADP
inlawrev-2428	15	3	the	the	DET
inlawrev-2428	15	4	law	law	NOUN
inlawrev-2428	15	5	firm	firm	NOUN
inlawrev-2428	15	6	of	of	ADP
inlawrev-2428	15	7	baker	baker	PROPN
inlawrev-2428	15	8	&	&	CCONJ
inlawrev-2428	15	9	daniels	daniels	PROPN
inlawrev-2428	15	10	.	.	PUNCT
inlawrev-2428	16	1	a.b	a.b	PROPN
inlawrev-2428	16	2	.	.	PROPN
inlawrev-2428	16	3	,	,	PUNCT
inlawrev-2428	16	4	indiana	indiana	PROPN
inlawrev-2428	16	5	university	university	PROPN
inlawrev-2428	16	6	,	,	PUNCT
inlawrev-2428	16	7	1951	1951	NUM
inlawrev-2428	16	8	;	;	PUNCT
inlawrev-2428	16	9	ll.b	ll.b	ADJ
inlawrev-2428	16	10	.	.	PUNCT
inlawrev-2428	16	11	,	,	PUNCT
inlawrev-2428	16	12	university	university	PROPN
inlawrev-2428	16	13	of	of	ADP
inlawrev-2428	16	14	michigan	michigan	PROPN
inlawrev-2428	16	15	.	.	PUNCT
inlawrev-2428	17	1	1954	1954	NUM
inlawrev-2428	17	2	.	.	PUNCT
inlawrev-2428	18	1	'	'	PUNCT
inlawrev-2428	18	2	see	see	VERB
inlawrev-2428	18	3	ind	ind	NOUN
inlawrev-2428	18	4	.	.	PUNCT
inlawrev-2428	19	1	code	code	PROPN
inlawrev-2428	19	2	§	§	PROPN
inlawrev-2428	19	3	§	§	PROPN
inlawrev-2428	19	4	4	4	NUM
inlawrev-2428	19	5	-	-	SYM
inlawrev-2428	19	6	22	22	NUM
inlawrev-2428	19	7	-	-	PUNCT
inlawrev-2428	19	8	1	1	NUM
inlawrev-2428	19	9	-	-	SYM
inlawrev-2428	19	10	1	1	NUM
inlawrev-2428	19	11	to	to	ADP
inlawrev-2428	19	12	-30	-30	NUM
inlawrev-2428	19	13	(	(	PUNCT
inlawrev-2428	19	14	1976	1976	NUM
inlawrev-2428	19	15	)	)	PUNCT
inlawrev-2428	19	16	.	.	PUNCT
inlawrev-2428	20	1	'	'	PUNCT
inlawrev-2428	20	2	406	406	NUM
inlawrev-2428	20	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	20	4	646	646	NUM
inlawrev-2428	20	5	(	(	PUNCT
inlawrev-2428	20	6	ind	ind	NOUN
inlawrev-2428	20	7	.	.	PUNCT
inlawrev-2428	20	8	1980	1980	NUM
inlawrev-2428	20	9	)	)	PUNCT
inlawrev-2428	20	10	.	.	PUNCT
inlawrev-2428	21	1	'	'	PUNCT
inlawrev-2428	21	2	i	i	PRON
inlawrev-2428	21	3	d.	d.	PROPN
inlawrev-2428	21	4	at	at	ADP
inlawrev-2428	21	5	648	648	NUM
inlawrev-2428	21	6	-	-	SYM
inlawrev-2428	21	7	49	49	NUM
inlawrev-2428	21	8	.	.	PUNCT
inlawrev-2428	22	1	523	523	NUM
inlawrev-2428	22	2	524	524	NUM
inlawrev-2428	22	3	indiana	indiana	PROPN
inlawrev-2428	22	4	law	law	PROPN
inlawrev-2428	22	5	review	review	NOUN
inlawrev-2428	22	6	[	[	X
inlawrev-2428	22	7	vol	vol	NOUN
inlawrev-2428	22	8	.	.	NOUN
inlawrev-2428	22	9	14:523	14:523	NUM
inlawrev-2428	22	10	tax	tax	NOUN
inlawrev-2428	22	11	statute	statute	NOUN
inlawrev-2428	22	12	to	to	PART
inlawrev-2428	22	13	determine	determine	VERB
inlawrev-2428	22	14	a	a	DET
inlawrev-2428	22	15	question	question	NOUN
inlawrev-2428	22	16	of	of	ADP
inlawrev-2428	22	17	tax	tax	NOUN
inlawrev-2428	22	18	liability	liability	NOUN
inlawrev-2428	22	19	.	.	PUNCT
inlawrev-2428	23	1	thus	thus	ADV
inlawrev-2428	23	2	,	,	PUNCT
inlawrev-2428	23	3	in	in	ADP
inlawrev-2428	23	4	indiana	indiana	PROPN
inlawrev-2428	23	5	department	department	PROPN
inlawrev-2428	23	6	of	of	ADP
inlawrev-2428	23	7	revenue	revenue	PROPN
inlawrev-2428	23	8	v.	v.	ADP
inlawrev-2428	23	9	glendale	glendale	PROPN
inlawrev-2428	23	10	-	-	PUNCT
inlawrev-2428	23	11	glenbrook	glenbrook	PROPN
inlawrev-2428	23	12	associates	associate	NOUN
inlawrev-2428	23	13	,	,	PUNCT
inlawrev-2428	23	14	*	*	PUNCT
inlawrev-2428	23	15	the	the	DET
inlawrev-2428	23	16	court	court	NOUN
inlawrev-2428	23	17	was	be	AUX
inlawrev-2428	23	18	confronted	confront	VERB
inlawrev-2428	23	19	with	with	ADP
inlawrev-2428	23	20	a	a	DET
inlawrev-2428	23	21	taxpayer	taxpayer	NOUN
inlawrev-2428	23	22	's	's	PART
inlawrev-2428	23	23	contention	contention	NOUN
inlawrev-2428	23	24	that	that	SCONJ
inlawrev-2428	23	25	a	a	DET
inlawrev-2428	23	26	partnership	partnership	NOUN
inlawrev-2428	23	27	,	,	PUNCT
inlawrev-2428	23	28	consisting	consist	VERB
inlawrev-2428	23	29	of	of	ADP
inlawrev-2428	23	30	several	several	ADJ
inlawrev-2428	23	31	individuals	individual	NOUN
inlawrev-2428	23	32	and	and	CCONJ
inlawrev-2428	23	33	one	one	NUM
inlawrev-2428	23	34	life	life	NOUN
inlawrev-2428	23	35	insurance	insurance	NOUN
inlawrev-2428	23	36	company	company	NOUN
inlawrev-2428	23	37	,	,	PUNCT
inlawrev-2428	23	38	should	should	AUX
inlawrev-2428	23	39	not	not	PART
inlawrev-2428	23	40	be	be	AUX
inlawrev-2428	23	41	subjected	subject	VERB
inlawrev-2428	23	42	to	to	ADP
inlawrev-2428	23	43	the	the	DET
inlawrev-2428	23	44	gross	gross	ADJ
inlawrev-2428	23	45	income	income	NOUN
inlawrev-2428	23	46	tax	tax	NOUN
inlawrev-2428	23	47	.	.	PUNCT
inlawrev-2428	24	1	the	the	DET
inlawrev-2428	24	2	relevant	relevant	ADJ
inlawrev-2428	24	3	statute	statute	NOUN
inlawrev-2428	24	4	provides	provide	VERB
inlawrev-2428	24	5	in	in	ADP
inlawrev-2428	24	6	pertinent	pertinent	ADJ
inlawrev-2428	24	7	part	part	NOUN
inlawrev-2428	24	8	:	:	PUNCT
inlawrev-2428	24	9	"	"	PUNCT
inlawrev-2428	24	10	every	every	DET
inlawrev-2428	24	11	partnership	partnership	NOUN
inlawrev-2428	24	12	of	of	ADP
inlawrev-2428	24	13	which	which	PRON
inlawrev-2428	24	14	one	one	NUM
inlawrev-2428	24	15	or	or	CCONJ
inlawrev-2428	24	16	more	more	ADJ
inlawrev-2428	24	17	of	of	ADP
inlawrev-2428	24	18	the	the	DET
inlawrev-2428	24	19	partners	partner	NOUN
inlawrev-2428	24	20	is	be	AUX
inlawrev-2428	24	21	a	a	DET
inlawrev-2428	24	22	corporation	corporation	NOUN
inlawrev-2428	24	23	shall	shall	AUX
inlawrev-2428	24	24	be	be	AUX
inlawrev-2428	24	25	liable	liable	ADJ
inlawrev-2428	24	26	for	for	ADP
inlawrev-2428	24	27	the	the	DET
inlawrev-2428	24	28	tax	tax	NOUN
inlawrev-2428	24	29	imposed	impose	VERB
inlawrev-2428	24	30	by	by	ADP
inlawrev-2428	24	31	sections	section	NOUN
inlawrev-2428	24	32	2	2	NUM
inlawrev-2428	24	33	and	and	CCONJ
inlawrev-2428	24	34	3	3	NUM
inlawrev-2428	24	35	of	of	ADP
inlawrev-2428	24	36	ic	ic	PROPN
inlawrev-2428	24	37	6	6	NUM
inlawrev-2428	24	38	-	-	SYM
inlawrev-2428	24	39	2	2	NUM
inlawrev-2428	24	40	-	-	SYM
inlawrev-2428	24	41	1	1	NUM
inlawrev-2428	24	42	[	[	X
inlawrev-2428	24	43	the	the	DET
inlawrev-2428	24	44	gross	gross	ADJ
inlawrev-2428	24	45	income	income	NOUN
inlawrev-2428	24	46	tax	tax	NOUN
inlawrev-2428	24	47	]	]	PUNCT
inlawrev-2428	24	48	and	and	CCONJ
inlawrev-2428	24	49	by	by	ADP
inlawrev-2428	24	50	this	this	DET
inlawrev-2428	24	51	article	article	NOUN
inlawrev-2428	24	52	[	[	X
inlawrev-2428	24	53	the	the	DET
inlawrev-2428	24	54	adjusted	adjust	VERB
inlawrev-2428	24	55	gross	gross	ADJ
inlawrev-2428	24	56	income	income	NOUN
inlawrev-2428	24	57	tax]."^	tax]."^	PROPN
inlawrev-2428	24	58	the	the	DET
inlawrev-2428	24	59	taxpayer	taxpayer	NOUN
inlawrev-2428	24	60	reasoned	reason	VERB
inlawrev-2428	24	61	that	that	SCONJ
inlawrev-2428	24	62	because	because	SCONJ
inlawrev-2428	24	63	the	the	DET
inlawrev-2428	24	64	corporate	corporate	ADJ
inlawrev-2428	24	65	partner	partner	NOUN
inlawrev-2428	24	66	,	,	PUNCT
inlawrev-2428	24	67	the	the	DET
inlawrev-2428	24	68	insurance	insurance	NOUN
inlawrev-2428	24	69	company	company	NOUN
inlawrev-2428	24	70	,	,	PUNCT
inlawrev-2428	24	71	was	be	AUX
inlawrev-2428	24	72	not	not	PART
inlawrev-2428	24	73	itself	itself	PRON
inlawrev-2428	24	74	subject	subject	ADJ
inlawrev-2428	24	75	to	to	ADP
inlawrev-2428	24	76	the	the	DET
inlawrev-2428	24	77	gross	gross	ADJ
inlawrev-2428	24	78	income	income	NOUN
inlawrev-2428	24	79	tax	tax	NOUN
inlawrev-2428	24	80	,	,	PUNCT
inlawrev-2428	24	81	®	®	NOUN
inlawrev-2428	24	82	it	it	PRON
inlawrev-2428	24	83	made	make	VERB
inlawrev-2428	24	84	no	no	DET
inlawrev-2428	24	85	sense	sense	NOUN
inlawrev-2428	24	86	for	for	SCONJ
inlawrev-2428	24	87	the	the	DET
inlawrev-2428	24	88	department	department	NOUN
inlawrev-2428	24	89	to	to	PART
inlawrev-2428	24	90	conclude	conclude	VERB
inlawrev-2428	24	91	that	that	SCONJ
inlawrev-2428	24	92	its	its	PRON
inlawrev-2428	24	93	participation	participation	NOUN
inlawrev-2428	24	94	in	in	ADP
inlawrev-2428	24	95	the	the	DET
inlawrev-2428	24	96	partnership	partnership	NOUN
inlawrev-2428	24	97	would	would	AUX
inlawrev-2428	24	98	trigger	trigger	VERB
inlawrev-2428	24	99	gross	gross	ADJ
inlawrev-2428	24	100	income	income	NOUN
inlawrev-2428	24	101	tax	tax	NOUN
inlawrev-2428	24	102	liability	liability	NOUN
inlawrev-2428	24	103	for	for	ADP
inlawrev-2428	24	104	the	the	DET
inlawrev-2428	24	105	partnership	partnership	NOUN
inlawrev-2428	24	106	.	.	PUNCT
inlawrev-2428	25	1	the	the	DET
inlawrev-2428	25	2	revenue	revenue	PROPN
inlawrev-2428	25	3	department	department	PROPN
inlawrev-2428	25	4	contended	contend	VERB
inlawrev-2428	25	5	that	that	SCONJ
inlawrev-2428	25	6	the	the	DET
inlawrev-2428	25	7	statute	statute	NOUN
inlawrev-2428	25	8	was	be	AUX
inlawrev-2428	25	9	plain	plain	ADJ
inlawrev-2428	25	10	and	and	CCONJ
inlawrev-2428	25	11	unambiguous	unambiguous	ADJ
inlawrev-2428	25	12	and	and	CCONJ
inlawrev-2428	25	13	required	require	VERB
inlawrev-2428	25	14	no	no	DET
inlawrev-2428	25	15	judicial	judicial	ADJ
inlawrev-2428	25	16	interpretation	interpretation	NOUN
inlawrev-2428	25	17	of	of	ADP
inlawrev-2428	25	18	legislative	legislative	ADJ
inlawrev-2428	25	19	intent	intent	NOUN
inlawrev-2428	25	20	.	.	PUNCT
inlawrev-2428	26	1	the	the	DET
inlawrev-2428	26	2	court	court	NOUN
inlawrev-2428	26	3	,	,	PUNCT
inlawrev-2428	26	4	responding	respond	VERB
inlawrev-2428	26	5	to	to	ADP
inlawrev-2428	26	6	the	the	DET
inlawrev-2428	26	7	taxpayer	taxpayer	NOUN
inlawrev-2428	26	8	's	's	PART
inlawrev-2428	26	9	contention	contention	NOUN
inlawrev-2428	26	10	that	that	SCONJ
inlawrev-2428	26	11	the	the	DET
inlawrev-2428	26	12	statutory	statutory	ADJ
inlawrev-2428	26	13	scheme	scheme	NOUN
inlawrev-2428	26	14	must	must	AUX
inlawrev-2428	26	15	be	be	AUX
inlawrev-2428	26	16	examined	examine	VERB
inlawrev-2428	26	17	as	as	ADP
inlawrev-2428	26	18	a	a	DET
inlawrev-2428	26	19	whole	whole	NOUN
inlawrev-2428	26	20	in	in	ADP
inlawrev-2428	26	21	order	order	NOUN
inlawrev-2428	26	22	for	for	ADP
inlawrev-2428	26	23	the	the	DET
inlawrev-2428	26	24	true	true	ADJ
inlawrev-2428	26	25	ambiguity	ambiguity	NOUN
inlawrev-2428	26	26	to	to	PART
inlawrev-2428	26	27	appear	appear	VERB
inlawrev-2428	26	28	,	,	PUNCT
inlawrev-2428	26	29	stated	state	VERB
inlawrev-2428	26	30	:	:	PUNCT
inlawrev-2428	26	31	"	"	PUNCT
inlawrev-2428	26	32	we	we	PRON
inlawrev-2428	26	33	fear	fear	VERB
inlawrev-2428	26	34	that	that	SCONJ
inlawrev-2428	26	35	the	the	DET
inlawrev-2428	26	36	taxpayer	taxpayer	NOUN
inlawrev-2428	26	37	confuses	confuse	VERB
inlawrev-2428	26	38	ambiguity	ambiguity	NOUN
inlawrev-2428	26	39	in	in	ADP
inlawrev-2428	26	40	the	the	DET
inlawrev-2428	26	41	wording	wording	NOUN
inlawrev-2428	26	42	of	of	ADP
inlawrev-2428	26	43	a	a	DET
inlawrev-2428	26	44	statute	statute	NOUN
inlawrev-2428	26	45	,	,	PUNCT
inlawrev-2428	26	46	which	which	PRON
inlawrev-2428	26	47	requires	require	VERB
inlawrev-2428	26	48	judicial	judicial	ADJ
inlawrev-2428	26	49	interpretation	interpretation	NOUN
inlawrev-2428	26	50	of	of	ADP
inlawrev-2428	26	51	legislative	legislative	ADJ
inlawrev-2428	26	52	intent	intent	NOUN
inlawrev-2428	26	53	,	,	PUNCT
inlawrev-2428	26	54	with	with	ADP
inlawrev-2428	26	55	an	an	DET
inlawrev-2428	26	56	apparently	apparently	ADV
inlawrev-2428	26	57	incomplete	incomplete	ADJ
inlawrev-2428	26	58	or	or	CCONJ
inlawrev-2428	26	59	illogical	illogical	ADJ
inlawrev-2428	26	60	statutory	statutory	ADJ
inlawrev-2428	26	61	taxing	taxing	NOUN
inlawrev-2428	26	62	scheme	scheme	NOUN
inlawrev-2428	26	63	,	,	PUNCT
inlawrev-2428	26	64	which	which	PRON
inlawrev-2428	26	65	requires	require	VERB
inlawrev-2428	26	66	a	a	DET
inlawrev-2428	26	67	legislative	legislative	ADJ
inlawrev-2428	26	68	overhaul	overhaul	NOUN
inlawrev-2428	26	69	.	.	PUNCT
inlawrev-2428	27	1	"^	"^	PART
inlawrev-2428	27	2	glendale	glendale	PROPN
inlawrev-2428	27	3	-	-	PUNCT
inlawrev-2428	27	4	glenbrook	glenbrook	PROPN
inlawrev-2428	27	5	associates	associate	NOUN
inlawrev-2428	27	6	is	be	AUX
inlawrev-2428	27	7	a	a	DET
inlawrev-2428	27	8	good	good	ADJ
inlawrev-2428	27	9	lesson	lesson	NOUN
inlawrev-2428	27	10	for	for	ADP
inlawrev-2428	27	11	taxpayers	taxpayer	NOUN
inlawrev-2428	27	12	and	and	CCONJ
inlawrev-2428	27	13	for	for	ADP
inlawrev-2428	27	14	taxing	tax	VERB
inlawrev-2428	27	15	authorities	authority	NOUN
inlawrev-2428	27	16	.	.	PUNCT
inlawrev-2428	28	1	in	in	ADP
inlawrev-2428	28	2	sum	sum	NOUN
inlawrev-2428	28	3	,	,	PUNCT
inlawrev-2428	28	4	the	the	DET
inlawrev-2428	28	5	court	court	NOUN
inlawrev-2428	28	6	of	of	ADP
inlawrev-2428	28	7	appeals	appeal	NOUN
inlawrev-2428	28	8	determined	determine	VERB
inlawrev-2428	28	9	that	that	SCONJ
inlawrev-2428	28	10	there	there	PRON
inlawrev-2428	28	11	was	be	VERB
inlawrev-2428	28	12	no	no	DET
inlawrev-2428	28	13	ambiguity	ambiguity	NOUN
inlawrev-2428	28	14	in	in	ADP
inlawrev-2428	28	15	the	the	DET
inlawrev-2428	28	16	statutory	statutory	ADJ
inlawrev-2428	28	17	language	language	NOUN
inlawrev-2428	28	18	and	and	CCONJ
inlawrev-2428	28	19	that	that	SCONJ
inlawrev-2428	28	20	therefore	therefore	ADV
inlawrev-2428	28	21	"	"	PUNCT
inlawrev-2428	28	22	[	[	X
inlawrev-2428	28	23	t]he	t]he	X
inlawrev-2428	28	24	taxpayer	taxpayer	NOUN
inlawrev-2428	28	25	's	's	PART
inlawrev-2428	28	26	argument	argument	NOUN
inlawrev-2428	28	27	,	,	PUNCT
inlawrev-2428	28	28	although	although	SCONJ
inlawrev-2428	28	29	steeped	steep	VERB
inlawrev-2428	28	30	in	in	ADP
inlawrev-2428	28	31	logic	logic	NOUN
inlawrev-2428	28	32	and	and	CCONJ
inlawrev-2428	28	33	equity	equity	NOUN
inlawrev-2428	28	34	,	,	PUNCT
inlawrev-2428	28	35	ignore[d	ignore[d	PROPN
inlawrev-2428	28	36	]	]	PUNCT
inlawrev-2428	28	37	the	the	DET
inlawrev-2428	28	38	plain	plain	ADJ
inlawrev-2428	28	39	reading	reading	NOUN
inlawrev-2428	28	40	of	of	ADP
inlawrev-2428	28	41	the	the	DET
inlawrev-2428	28	42	statute	statute	NOUN
inlawrev-2428	28	43	.	.	PUNCT
inlawrev-2428	29	1	"	"	PUNCT
inlawrev-2428	29	2	*	*	PUNCT
inlawrev-2428	29	3	the	the	DET
inlawrev-2428	29	4	court	court	NOUN
inlawrev-2428	29	5	in	in	ADP
inlawrev-2428	29	6	glendale	glendale	PROPN
inlawrev-2428	29	7	-	-	PUNCT
inlawrev-2428	29	8	glenbrook	glenbrook	PROPN
inlawrev-2428	29	9	associates	associate	NOUN
inlawrev-2428	29	10	is	be	AUX
inlawrev-2428	29	11	to	to	PART
inlawrev-2428	29	12	be	be	AUX
inlawrev-2428	29	13	commended	commend	VERB
inlawrev-2428	29	14	for	for	ADP
inlawrev-2428	29	15	not	not	PART
inlawrev-2428	29	16	succumbing	succumb	VERB
inlawrev-2428	29	17	to	to	ADP
inlawrev-2428	29	18	the	the	DET
inlawrev-2428	29	19	temptation	temptation	NOUN
inlawrev-2428	29	20	to	to	PART
inlawrev-2428	29	21	judicially	judicially	ADV
inlawrev-2428	29	22	rewrite	rewrite	VERB
inlawrev-2428	29	23	the	the	DET
inlawrev-2428	29	24	statute	statute	NOUN
inlawrev-2428	29	25	in	in	ADP
inlawrev-2428	29	26	order	order	NOUN
inlawrev-2428	29	27	to	to	PART
inlawrev-2428	29	28	reach	reach	VERB
inlawrev-2428	29	29	a	a	DET
inlawrev-2428	29	30	more	more	ADV
inlawrev-2428	29	31	logical	logical	ADJ
inlawrev-2428	29	32	result	result	NOUN
inlawrev-2428	29	33	.	.	PUNCT
inlawrev-2428	30	1	on	on	ADP
inlawrev-2428	30	2	the	the	DET
inlawrev-2428	30	3	other	other	ADJ
inlawrev-2428	30	4	hand	hand	NOUN
inlawrev-2428	30	5	,	,	PUNCT
inlawrev-2428	30	6	where	where	SCONJ
inlawrev-2428	30	7	such	such	DET
inlawrev-2428	30	8	an	an	DET
inlawrev-2428	30	9	illogical	illogical	ADJ
inlawrev-2428	30	10	result	result	NOUN
inlawrev-2428	30	11	pervades	pervade	VERB
inlawrev-2428	30	12	the	the	DET
inlawrev-2428	30	13	statutory	statutory	ADJ
inlawrev-2428	30	14	scheme	scheme	NOUN
inlawrev-2428	30	15	,	,	PUNCT
inlawrev-2428	30	16	it	it	PRON
inlawrev-2428	30	17	would	would	AUX
inlawrev-2428	30	18	be	be	AUX
inlawrev-2428	30	19	equally	equally	ADV
inlawrev-2428	30	20	commendable	commendable	ADJ
inlawrev-2428	30	21	for	for	ADP
inlawrev-2428	30	22	the	the	DET
inlawrev-2428	30	23	taxing	tax	VERB
inlawrev-2428	30	24	authority	authority	NOUN
inlawrev-2428	30	25	,	,	PUNCT
inlawrev-2428	30	26	itself	itself	PRON
inlawrev-2428	30	27	,	,	PUNCT
inlawrev-2428	30	28	to	to	PART
inlawrev-2428	30	29	seek	seek	VERB
inlawrev-2428	30	30	legislative	legislative	ADJ
inlawrev-2428	30	31	clarification	clarification	NOUN
inlawrev-2428	30	32	.	.	PUNCT
inlawrev-2428	31	1	the	the	DET
inlawrev-2428	31	2	basic	basic	ADJ
inlawrev-2428	31	3	concept	concept	NOUN
inlawrev-2428	31	4	that	that	SCONJ
inlawrev-2428	31	5	the	the	DET
inlawrev-2428	31	6	language	language	NOUN
inlawrev-2428	31	7	of	of	ADP
inlawrev-2428	31	8	a	a	DET
inlawrev-2428	31	9	taxing	tax	VERB
inlawrev-2428	31	10	statute	statute	NOUN
inlawrev-2428	31	11	should	should	AUX
inlawrev-2428	31	12	be	be	AUX
inlawrev-2428	31	13	the	the	DET
inlawrev-2428	31	14	first	first	ADJ
inlawrev-2428	31	15	determinant	determinant	ADJ
inlawrev-2428	31	16	of	of	ADP
inlawrev-2428	31	17	tax	tax	NOUN
inlawrev-2428	31	18	liability	liability	NOUN
inlawrev-2428	31	19	was	be	AUX
inlawrev-2428	31	20	also	also	ADV
inlawrev-2428	31	21	emphasized	emphasize	VERB
inlawrev-2428	31	22	by	by	ADP
inlawrev-2428	31	23	the	the	DET
inlawrev-2428	31	24	court	court	NOUN
inlawrev-2428	31	25	of	of	ADP
inlawrev-2428	31	26	appeals	appeals	PROPN
inlawrev-2428	31	27	in	in	ADP
inlawrev-2428	31	28	park	park	NOUN
inlawrev-2428	31	29	100	100	NUM
inlawrev-2428	31	30	development	development	PROPN
inlawrev-2428	31	31	co.	co.	PROPN
inlawrev-2428	31	32	v.	v.	PROPN
inlawrev-2428	31	33	indiana	indiana	PROPN
inlawrev-2428	31	34	department	department	PROPN
inlawrev-2428	31	35	of	of	ADP
inlawrev-2428	31	36	state	state	PROPN
inlawrev-2428	31	37	revenue.^	revenue.^	NOUN
inlawrev-2428	31	38	this	this	DET
inlawrev-2428	31	39	case	case	NOUN
inlawrev-2428	31	40	again	again	ADV
inlawrev-2428	31	41	involved	involve	VERB
inlawrev-2428	31	42	an	an	DET
inlawrev-2428	31	43	interpretation	interpretation	NOUN
inlawrev-2428	31	44	*	*	PUNCT
inlawrev-2428	31	45	404	404	NUM
inlawrev-2428	31	46	n.e.2d	n.e.2d	NOUN
inlawrev-2428	31	47	1178	1178	NUM
inlawrev-2428	31	48	(	(	PUNCT
inlawrev-2428	31	49	ind	ind	NOUN
inlawrev-2428	31	50	.	.	PUNCT
inlawrev-2428	32	1	ct	ct	PROPN
inlawrev-2428	32	2	.	.	PUNCT
inlawrev-2428	33	1	app	app	PROPN
inlawrev-2428	33	2	.	.	PROPN
inlawrev-2428	33	3	1980	1980	NUM
inlawrev-2428	33	4	)	)	PUNCT
inlawrev-2428	33	5	.	.	PUNCT
inlawrev-2428	34	1	^ind	^ind	X
inlawrev-2428	34	2	.	.	PUNCT
inlawrev-2428	34	3	code	code	NOUN
inlawrev-2428	34	4	§	§	PROPN
inlawrev-2428	34	5	6	6	NUM
inlawrev-2428	34	6	-	-	SYM
inlawrev-2428	34	7	3	3	NUM
inlawrev-2428	34	8	-	-	PUNCT
inlawrev-2428	34	9	7	7	NUM
inlawrev-2428	34	10	-	-	PUNCT
inlawrev-2428	34	11	l(b	l(b	NOUN
inlawrev-2428	34	12	)	)	PUNCT
inlawrev-2428	34	13	(	(	PUNCT
inlawrev-2428	34	14	supp	supp	PROPN
inlawrev-2428	34	15	.	.	PUNCT
inlawrev-2428	34	16	1980	1980	NUM
inlawrev-2428	34	17	)	)	PUNCT
inlawrev-2428	34	18	.	.	PUNCT
inlawrev-2428	35	1	'	'	PUNCT
inlawrev-2428	35	2	under	under	ADP
inlawrev-2428	35	3	ind	ind	PROPN
inlawrev-2428	35	4	.	.	PUNCT
inlawrev-2428	36	1	code	code	PROPN
inlawrev-2428	36	2	§	§	PROPN
inlawrev-2428	36	3	§	§	PROPN
inlawrev-2428	36	4	6	6	NUM
inlawrev-2428	36	5	-	-	SYM
inlawrev-2428	36	6	2	2	NUM
inlawrev-2428	36	7	-	-	PUNCT
inlawrev-2428	36	8	l-7(k	l-7(k	NOUN
inlawrev-2428	36	9	)	)	PUNCT
inlawrev-2428	36	10	.	.	PUNCT
inlawrev-2428	37	1	6	6	NUM
inlawrev-2428	37	2	-	-	SYM
inlawrev-2428	37	3	3	3	NUM
inlawrev-2428	37	4	-	-	PUNCT
inlawrev-2428	37	5	2	2	NUM
inlawrev-2428	37	6	-	-	PUNCT
inlawrev-2428	37	7	3(d	3(d	NUM
inlawrev-2428	37	8	)	)	PUNCT
inlawrev-2428	37	9	,	,	PUNCT
inlawrev-2428	37	10	and	and	CCONJ
inlawrev-2428	37	11	6	6	NUM
inlawrev-2428	37	12	-	-	SYM
inlawrev-2428	37	13	3	3	NUM
inlawrev-2428	37	14	-	-	PUNCT
inlawrev-2428	37	15	7	7	NUM
inlawrev-2428	37	16	-	-	PUNCT
inlawrev-2428	37	17	l(a	l(a	NOUN
inlawrev-2428	37	18	)	)	PUNCT
inlawrev-2428	37	19	(	(	PUNCT
inlawrev-2428	37	20	1976	1976	NUM
inlawrev-2428	37	21	&	&	CCONJ
inlawrev-2428	37	22	supp	supp	PROPN
inlawrev-2428	37	23	.	.	PUNCT
inlawrev-2428	38	1	1980	1980	NUM
inlawrev-2428	38	2	)	)	PUNCT
inlawrev-2428	38	3	.	.	PUNCT
inlawrev-2428	39	1	a	a	DET
inlawrev-2428	39	2	life	life	NOUN
inlawrev-2428	39	3	insurance	insurance	NOUN
inlawrev-2428	39	4	company	company	NOUN
inlawrev-2428	39	5	electing	elect	VERB
inlawrev-2428	39	6	to	to	PART
inlawrev-2428	39	7	pay	pay	VERB
inlawrev-2428	39	8	the	the	DET
inlawrev-2428	39	9	premium	premium	ADJ
inlawrev-2428	39	10	tax	tax	NOUN
inlawrev-2428	39	11	is	be	AUX
inlawrev-2428	39	12	excluded	exclude	VERB
inlawrev-2428	39	13	from	from	ADP
inlawrev-2428	39	14	gross	gross	ADJ
inlawrev-2428	39	15	income	income	NOUN
inlawrev-2428	39	16	taxation	taxation	NOUN
inlawrev-2428	39	17	,	,	PUNCT
inlawrev-2428	39	18	and	and	CCONJ
inlawrev-2428	39	19	the	the	DET
inlawrev-2428	39	20	corporate	corporate	ADJ
inlawrev-2428	39	21	partner	partner	NOUN
inlawrev-2428	39	22	in	in	ADP
inlawrev-2428	39	23	glendale	glendale	PROPN
inlawrev-2428	39	24	-	-	PUNCT
inlawrev-2428	39	25	glenbrook	glenbrook	PROPN
inlawrev-2428	39	26	associates	associate	NOUN
inlawrev-2428	39	27	had	have	AUX
inlawrev-2428	39	28	so	so	ADV
inlawrev-2428	39	29	elected	elect	VERB
inlawrev-2428	39	30	.	.	PUNCT
inlawrev-2428	40	1	404	404	NUM
inlawrev-2428	40	2	n.e.2d	n.e.2d	NOUN
inlawrev-2428	40	3	at	at	ADP
inlawrev-2428	40	4	1179	1179	NUM
inlawrev-2428	40	5	.	.	PUNCT
inlawrev-2428	41	1	'	'	PUNCT
inlawrev-2428	41	2	404	404	NUM
inlawrev-2428	41	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	41	4	at	at	ADP
inlawrev-2428	41	5	1179	1179	NUM
inlawrev-2428	41	6	.	.	PUNCT
inlawrev-2428	42	1	'	'	PUNCT
inlawrev-2428	42	2	i	i	PRON
inlawrev-2428	42	3	d.	d.	PROPN
inlawrev-2428	42	4	•388	•388	PROPN
inlawrev-2428	42	5	n.e.2d	n.e.2d	NOUN
inlawrev-2428	42	6	293	293	NUM
inlawrev-2428	42	7	(	(	PUNCT
inlawrev-2428	42	8	ind	ind	NOUN
inlawrev-2428	42	9	.	.	PUNCT
inlawrev-2428	43	1	ct	ct	PROPN
inlawrev-2428	43	2	.	.	PUNCT
inlawrev-2428	44	1	app	app	PROPN
inlawrev-2428	44	2	.	.	PROPN
inlawrev-2428	44	3	1979	1979	NUM
inlawrev-2428	44	4	)	)	PUNCT
inlawrev-2428	44	5	.	.	PUNCT
inlawrev-2428	45	1	1981	1981	NUM
inlawrev-2428	45	2	]	]	PUNCT
inlawrev-2428	45	3	survey	survey	NOUN
inlawrev-2428	45	4	-	-	PUNCT
inlawrev-2428	45	5	taxation	taxation	NOUN
inlawrev-2428	45	6	525	525	NUM
inlawrev-2428	45	7	and	and	CCONJ
inlawrev-2428	45	8	application	application	NOUN
inlawrev-2428	45	9	of	of	ADP
inlawrev-2428	45	10	the	the	DET
inlawrev-2428	45	11	provision	provision	NOUN
inlawrev-2428	45	12	,	,	PUNCT
inlawrev-2428	45	13	'	'	PUNCT
inlawrev-2428	45	14	"	"	PUNCT
inlawrev-2428	45	15	previously	previously	ADV
inlawrev-2428	45	16	quoted	quote	VERB
inlawrev-2428	45	17	,	,	PUNCT
inlawrev-2428	45	18	"	"	PUNCT
inlawrev-2428	45	19	which	which	PRON
inlawrev-2428	45	20	subjects	subject	VERB
inlawrev-2428	45	21	partnerships	partnership	NOUN
inlawrev-2428	45	22	having	have	VERB
inlawrev-2428	45	23	one	one	NUM
inlawrev-2428	45	24	or	or	CCONJ
inlawrev-2428	45	25	more	more	ADJ
inlawrev-2428	45	26	corporate	corporate	ADJ
inlawrev-2428	45	27	partners	partner	NOUN
inlawrev-2428	45	28	to	to	ADP
inlawrev-2428	45	29	gross	gross	ADJ
inlawrev-2428	45	30	income	income	NOUN
inlawrev-2428	45	31	tax	tax	NOUN
inlawrev-2428	45	32	liability	liability	NOUN
inlawrev-2428	45	33	.	.	PUNCT
inlawrev-2428	46	1	however	however	ADV
inlawrev-2428	46	2	,	,	PUNCT
inlawrev-2428	46	3	in	in	ADP
inlawrev-2428	46	4	park	park	NOUN
inlawrev-2428	46	5	100	100	NUM
inlawrev-2428	46	6	,	,	PUNCT
inlawrev-2428	46	7	the	the	DET
inlawrev-2428	46	8	court	court	NOUN
inlawrev-2428	46	9	's	's	PART
inlawrev-2428	46	10	emphasis	emphasis	NOUN
inlawrev-2428	46	11	on	on	ADP
inlawrev-2428	46	12	a	a	DET
inlawrev-2428	46	13	strict	strict	ADJ
inlawrev-2428	46	14	construction	construction	NOUN
inlawrev-2428	46	15	of	of	ADP
inlawrev-2428	46	16	the	the	DET
inlawrev-2428	46	17	statute	statute	NOUN
inlawrev-2428	46	18	operated	operate	VERB
inlawrev-2428	46	19	in	in	ADP
inlawrev-2428	46	20	favor	favor	NOUN
inlawrev-2428	46	21	of	of	ADP
inlawrev-2428	46	22	the	the	DET
inlawrev-2428	46	23	taxpayer	taxpayer	NOUN
inlawrev-2428	46	24	and	and	CCONJ
inlawrev-2428	46	25	against	against	ADP
inlawrev-2428	46	26	the	the	DET
inlawrev-2428	46	27	revenue	revenue	NOUN
inlawrev-2428	46	28	department	department	PROPN
inlawrev-2428	46	29	.	.	PUNCT
inlawrev-2428	47	1	park	park	NOUN
inlawrev-2428	47	2	100	100	NUM
inlawrev-2428	47	3	involved	involve	VERB
inlawrev-2428	47	4	the	the	DET
inlawrev-2428	47	5	question	question	NOUN
inlawrev-2428	47	6	whether	whether	SCONJ
inlawrev-2428	47	7	a	a	DET
inlawrev-2428	47	8	so	so	ADV
inlawrev-2428	47	9	-	-	PUNCT
inlawrev-2428	47	10	called	call	VERB
inlawrev-2428	47	11	two	two	NUM
inlawrev-2428	47	12	-	-	PUNCT
inlawrev-2428	47	13	tiered	tiere	VERB
inlawrev-2428	47	14	partnership	partnership	NOUN
inlawrev-2428	47	15	was	be	AUX
inlawrev-2428	47	16	subject	subject	ADJ
inlawrev-2428	47	17	to	to	ADP
inlawrev-2428	47	18	gross	gross	ADJ
inlawrev-2428	47	19	income	income	NOUN
inlawrev-2428	47	20	tax	tax	NOUN
inlawrev-2428	47	21	under	under	ADP
inlawrev-2428	47	22	section	section	NOUN
inlawrev-2428	47	23	6	6	NUM
inlawrev-2428	47	24	-	-	SYM
inlawrev-2428	47	25	3	3	NUM
inlawrev-2428	47	26	-	-	PUNCT
inlawrev-2428	47	27	7	7	NUM
inlawrev-2428	47	28	-	-	PUNCT
inlawrev-2428	47	29	l(b	l(b	NOUN
inlawrev-2428	47	30	)	)	PUNCT
inlawrev-2428	47	31	.	.	PUNCT
inlawrev-2428	48	1	the	the	DET
inlawrev-2428	48	2	concept	concept	NOUN
inlawrev-2428	48	3	of	of	ADP
inlawrev-2428	48	4	"	"	PUNCT
inlawrev-2428	48	5	two	two	NUM
inlawrev-2428	48	6	-	-	PUNCT
inlawrev-2428	48	7	tiered	tiere	VERB
inlawrev-2428	48	8	partnerships	partnership	NOUN
inlawrev-2428	48	9	"	"	PUNCT
inlawrev-2428	48	10	had	have	AUX
inlawrev-2428	48	11	been	be	AUX
inlawrev-2428	48	12	devised	devise	VERB
inlawrev-2428	48	13	by	by	ADP
inlawrev-2428	48	14	taxpayers	taxpayer	NOUN
inlawrev-2428	48	15	to	to	PART
inlawrev-2428	48	16	avoid	avoid	VERB
inlawrev-2428	48	17	the	the	DET
inlawrev-2428	48	18	gross	gross	ADJ
inlawrev-2428	48	19	income	income	NOUN
inlawrev-2428	48	20	tax	tax	NOUN
inlawrev-2428	48	21	liability	liability	NOUN
inlawrev-2428	48	22	imposed	impose	VERB
inlawrev-2428	48	23	by	by	ADP
inlawrev-2428	48	24	that	that	DET
inlawrev-2428	48	25	section	section	NOUN
inlawrev-2428	48	26	.	.	PUNCT
inlawrev-2428	49	1	the	the	DET
inlawrev-2428	49	2	mechanism	mechanism	NOUN
inlawrev-2428	49	3	was	be	AUX
inlawrev-2428	49	4	simple	simple	ADJ
inlawrev-2428	49	5	;	;	PUNCT
inlawrev-2428	49	6	corporations	corporation	NOUN
inlawrev-2428	49	7	interested	interested	ADJ
inlawrev-2428	49	8	in	in	ADP
inlawrev-2428	49	9	participating	participate	VERB
inlawrev-2428	49	10	in	in	ADP
inlawrev-2428	49	11	a	a	DET
inlawrev-2428	49	12	partnership	partnership	NOUN
inlawrev-2428	49	13	venture	venture	NOUN
inlawrev-2428	49	14	would	would	AUX
inlawrev-2428	49	15	first	first	ADV
inlawrev-2428	49	16	form	form	VERB
inlawrev-2428	49	17	a	a	DET
inlawrev-2428	49	18	partnership	partnership	NOUN
inlawrev-2428	49	19	consisting	consist	VERB
inlawrev-2428	49	20	of	of	ADP
inlawrev-2428	49	21	one	one	NUM
inlawrev-2428	49	22	or	or	CCONJ
inlawrev-2428	49	23	more	more	ADJ
inlawrev-2428	49	24	corporations	corporation	NOUN
inlawrev-2428	49	25	and	and	CCONJ
inlawrev-2428	49	26	possibly	possibly	ADV
inlawrev-2428	49	27	one	one	NUM
inlawrev-2428	49	28	or	or	CCONJ
inlawrev-2428	49	29	more	more	ADJ
inlawrev-2428	49	30	individuals	individual	NOUN
inlawrev-2428	49	31	(	(	PUNCT
inlawrev-2428	49	32	this	this	PRON
inlawrev-2428	49	33	would	would	AUX
inlawrev-2428	49	34	be	be	AUX
inlawrev-2428	49	35	the	the	DET
inlawrev-2428	49	36	"	"	PUNCT
inlawrev-2428	49	37	first	first	ADJ
inlawrev-2428	49	38	-	-	PUNCT
inlawrev-2428	49	39	tier	tier	NOUN
inlawrev-2428	49	40	"	"	PUNCT
inlawrev-2428	49	41	partnership	partnership	NOUN
inlawrev-2428	49	42	)	)	PUNCT
inlawrev-2428	49	43	.	.	PUNCT
inlawrev-2428	50	1	the	the	DET
inlawrev-2428	50	2	first	first	ADJ
inlawrev-2428	50	3	-	-	PUNCT
inlawrev-2428	50	4	tier	tier	NOUN
inlawrev-2428	50	5	partnership	partnership	NOUN
inlawrev-2428	50	6	would	would	AUX
inlawrev-2428	50	7	in	in	ADP
inlawrev-2428	50	8	turn	turn	NOUN
inlawrev-2428	50	9	become	become	VERB
inlawrev-2428	50	10	a	a	DET
inlawrev-2428	50	11	partner	partner	NOUN
inlawrev-2428	50	12	in	in	ADP
inlawrev-2428	50	13	the	the	DET
inlawrev-2428	50	14	formation	formation	NOUN
inlawrev-2428	50	15	of	of	ADP
inlawrev-2428	50	16	an	an	DET
inlawrev-2428	50	17	operating	operating	NOUN
inlawrev-2428	50	18	partnership	partnership	NOUN
inlawrev-2428	50	19	which	which	PRON
inlawrev-2428	50	20	would	would	AUX
inlawrev-2428	50	21	actually	actually	ADV
inlawrev-2428	50	22	conduct	conduct	VERB
inlawrev-2428	50	23	the	the	DET
inlawrev-2428	50	24	business	business	NOUN
inlawrev-2428	50	25	enterprise	enterprise	NOUN
inlawrev-2428	50	26	(	(	PUNCT
inlawrev-2428	50	27	the	the	DET
inlawrev-2428	50	28	so	so	ADV
inlawrev-2428	50	29	-	-	PUNCT
inlawrev-2428	50	30	called	call	VERB
inlawrev-2428	50	31	"	"	PUNCT
inlawrev-2428	50	32	second	second	ADJ
inlawrev-2428	50	33	-	-	PUNCT
inlawrev-2428	50	34	tier	tier	NOUN
inlawrev-2428	50	35	"	"	PUNCT
inlawrev-2428	50	36	partnership	partnership	NOUN
inlawrev-2428	50	37	)	)	PUNCT
inlawrev-2428	50	38	.	.	PUNCT
inlawrev-2428	51	1	the	the	DET
inlawrev-2428	51	2	second	second	ADJ
inlawrev-2428	51	3	-	-	PUNCT
inlawrev-2428	51	4	tier	tier	NOUN
inlawrev-2428	51	5	or	or	CCONJ
inlawrev-2428	51	6	operating	operating	NOUN
inlawrev-2428	51	7	partnership	partnership	NOUN
inlawrev-2428	51	8	would	would	AUX
inlawrev-2428	51	9	have	have	VERB
inlawrev-2428	51	10	other	other	ADJ
inlawrev-2428	51	11	partners	partner	NOUN
inlawrev-2428	51	12	who	who	PRON
inlawrev-2428	51	13	could	could	AUX
inlawrev-2428	51	14	be	be	AUX
inlawrev-2428	51	15	individuals	individual	NOUN
inlawrev-2428	51	16	or	or	CCONJ
inlawrev-2428	51	17	even	even	ADV
inlawrev-2428	51	18	other	other	ADJ
inlawrev-2428	51	19	first	first	ADJ
inlawrev-2428	51	20	-	-	PUNCT
inlawrev-2428	51	21	tier	tier	NOUN
inlawrev-2428	51	22	partnerships	partnership	NOUN
inlawrev-2428	51	23	.	.	PUNCT
inlawrev-2428	52	1	in	in	ADP
inlawrev-2428	52	2	park	park	NOUN
inlawrev-2428	52	3	100	100	NUM
inlawrev-2428	52	4	,	,	PUNCT
inlawrev-2428	52	5	the	the	DET
inlawrev-2428	52	6	revenue	revenue	NOUN
inlawrev-2428	52	7	department	department	PROPN
inlawrev-2428	52	8	argued	argue	VERB
inlawrev-2428	52	9	that	that	SCONJ
inlawrev-2428	52	10	the	the	DET
inlawrev-2428	52	11	two	two	NUM
inlawrev-2428	52	12	-	-	PUNCT
inlawrev-2428	52	13	tiered	tiere	VERB
inlawrev-2428	52	14	partnership	partnership	NOUN
inlawrev-2428	52	15	concept	concept	NOUN
inlawrev-2428	52	16	was	be	AUX
inlawrev-2428	52	17	a	a	DET
inlawrev-2428	52	18	subterfuge	subterfuge	NOUN
inlawrev-2428	52	19	to	to	PART
inlawrev-2428	52	20	avoid	avoid	VERB
inlawrev-2428	52	21	section	section	NOUN
inlawrev-2428	52	22	6	6	NUM
inlawrev-2428	52	23	-	-	SYM
inlawrev-2428	52	24	3	3	NUM
inlawrev-2428	52	25	-	-	PUNCT
inlawrev-2428	52	26	7	7	NUM
inlawrev-2428	52	27	-	-	PUNCT
inlawrev-2428	52	28	l(b	l(b	NOUN
inlawrev-2428	52	29	)	)	PUNCT
inlawrev-2428	52	30	and	and	CCONJ
inlawrev-2428	52	31	that	that	PRON
inlawrev-2428	52	32	park	park	NOUN
inlawrev-2428	52	33	100	100	NUM
inlawrev-2428	52	34	development	development	NOUN
inlawrev-2428	52	35	company	company	NOUN
inlawrev-2428	52	36	,	,	PUNCT
inlawrev-2428	52	37	a	a	DET
inlawrev-2428	52	38	second	second	ADJ
inlawrev-2428	52	39	-	-	PUNCT
inlawrev-2428	52	40	tier	tier	NOUN
inlawrev-2428	52	41	partnership	partnership	NOUN
inlawrev-2428	52	42	engaged	engage	VERB
inlawrev-2428	52	43	in	in	ADP
inlawrev-2428	52	44	the	the	DET
inlawrev-2428	52	45	development	development	NOUN
inlawrev-2428	52	46	and	and	CCONJ
inlawrev-2428	52	47	management	management	NOUN
inlawrev-2428	52	48	of	of	ADP
inlawrev-2428	52	49	an	an	DET
inlawrev-2428	52	50	industrial	industrial	ADJ
inlawrev-2428	52	51	park	park	NOUN
inlawrev-2428	52	52	,	,	PUNCT
inlawrev-2428	52	53	should	should	AUX
inlawrev-2428	52	54	be	be	AUX
inlawrev-2428	52	55	subject	subject	ADJ
inlawrev-2428	52	56	to	to	ADP
inlawrev-2428	52	57	the	the	DET
inlawrev-2428	52	58	gross	gross	ADJ
inlawrev-2428	52	59	income	income	NOUN
inlawrev-2428	52	60	tax	tax	NOUN
inlawrev-2428	52	61	.	.	PUNCT
inlawrev-2428	53	1	the	the	DET
inlawrev-2428	53	2	court	court	PROPN
inlawrev-2428	53	3	of	of	ADP
inlawrev-2428	53	4	appeals	appeals	PROPN
inlawrev-2428	53	5	stated	state	VERB
inlawrev-2428	53	6	the	the	DET
inlawrev-2428	53	7	issue	issue	NOUN
inlawrev-2428	53	8	as	as	SCONJ
inlawrev-2428	53	9	follows	follow	VERB
inlawrev-2428	53	10	:	:	PUNCT
inlawrev-2428	53	11	"	"	PUNCT
inlawrev-2428	53	12	park	park	NOUN
inlawrev-2428	53	13	100	100	NUM
inlawrev-2428	53	14	presents	present	VERB
inlawrev-2428	53	15	the	the	DET
inlawrev-2428	53	16	following	follow	VERB
inlawrev-2428	53	17	issue	issue	NOUN
inlawrev-2428	53	18	for	for	ADP
inlawrev-2428	53	19	our	our	PRON
inlawrev-2428	53	20	review	review	NOUN
inlawrev-2428	53	21	:	:	PUNCT
inlawrev-2428	53	22	whether	whether	SCONJ
inlawrev-2428	53	23	ic	ic	PROPN
inlawrev-2428	53	24	6	6	NUM
inlawrev-2428	53	25	-	-	SYM
inlawrev-2428	53	26	3	3	NUM
inlawrev-2428	53	27	-	-	PUNCT
inlawrev-2428	53	28	7	7	NUM
inlawrev-2428	53	29	-	-	PUNCT
inlawrev-2428	53	30	l(b	l(b	NOUN
inlawrev-2428	53	31	)	)	PUNCT
inlawrev-2428	53	32	applies	apply	VERB
inlawrev-2428	53	33	to	to	ADP
inlawrev-2428	53	34	a	a	DET
inlawrev-2428	53	35	partnership	partnership	NOUN
inlawrev-2428	53	36	that	that	PRON
inlawrev-2428	53	37	has	have	VERB
inlawrev-2428	53	38	as	as	ADP
inlawrev-2428	53	39	a	a	DET
inlawrev-2428	53	40	partner	partner	NOUN
inlawrev-2428	53	41	a	a	DET
inlawrev-2428	53	42	separate	separate	ADJ
inlawrev-2428	53	43	partnership	partnership	NOUN
inlawrev-2428	53	44	consisting	consist	VERB
inlawrev-2428	53	45	of	of	ADP
inlawrev-2428	53	46	two	two	NUM
inlawrev-2428	53	47	corporations	corporation	NOUN
inlawrev-2428	53	48	.	.	PUNCT
inlawrev-2428	54	1	"'^	"'^	NUM
inlawrev-2428	54	2	the	the	DET
inlawrev-2428	54	3	trial	trial	NOUN
inlawrev-2428	54	4	court	court	NOUN
inlawrev-2428	54	5	had	have	AUX
inlawrev-2428	54	6	adopted	adopt	VERB
inlawrev-2428	54	7	the	the	DET
inlawrev-2428	54	8	revenue	revenue	NOUN
inlawrev-2428	54	9	department	department	NOUN
inlawrev-2428	54	10	's	's	PART
inlawrev-2428	54	11	rationale	rationale	NOUN
inlawrev-2428	54	12	,	,	PUNCT
inlawrev-2428	54	13	but	but	CCONJ
inlawrev-2428	54	14	the	the	DET
inlawrev-2428	54	15	court	court	NOUN
inlawrev-2428	54	16	of	of	ADP
inlawrev-2428	54	17	appeals	appeal	NOUN
inlawrev-2428	54	18	reversed	reverse	VERB
inlawrev-2428	54	19	,	,	PUNCT
inlawrev-2428	54	20	observing	observe	VERB
inlawrev-2428	54	21	that	that	SCONJ
inlawrev-2428	54	22	the	the	DET
inlawrev-2428	54	23	trial	trial	NOUN
inlawrev-2428	54	24	court	court	NOUN
inlawrev-2428	54	25	had	have	AUX
inlawrev-2428	54	26	engaged	engage	VERB
inlawrev-2428	54	27	in	in	ADP
inlawrev-2428	54	28	"	"	PUNCT
inlawrev-2428	54	29	an	an	DET
inlawrev-2428	54	30	unwarranted	unwarranted	ADJ
inlawrev-2428	54	31	and	and	CCONJ
inlawrev-2428	54	32	expansive	expansive	ADJ
inlawrev-2428	54	33	interpretation	interpretation	NOUN
inlawrev-2428	54	34	of	of	ADP
inlawrev-2428	54	35	the	the	DET
inlawrev-2428	54	36	statute	statute	NOUN
inlawrev-2428	54	37	.	.	PUNCT
inlawrev-2428	55	1	"'^	"'^	PROPN
inlawrev-2428	56	1	the	the	DET
inlawrev-2428	56	2	court	court	NOUN
inlawrev-2428	56	3	once	once	ADV
inlawrev-2428	56	4	more	more	ADV
inlawrev-2428	56	5	emphasized	emphasize	VERB
inlawrev-2428	56	6	that	that	SCONJ
inlawrev-2428	56	7	in	in	ADP
inlawrev-2428	56	8	construing	construe	VERB
inlawrev-2428	56	9	a	a	DET
inlawrev-2428	56	10	statute	statute	NOUN
inlawrev-2428	56	11	,	,	PUNCT
inlawrev-2428	56	12	statutory	statutory	ADJ
inlawrev-2428	56	13	words	word	NOUN
inlawrev-2428	56	14	are	be	AUX
inlawrev-2428	56	15	to	to	PART
inlawrev-2428	56	16	be	be	AUX
inlawrev-2428	56	17	"	"	PUNCT
inlawrev-2428	56	18	accorded	accord	VERB
inlawrev-2428	56	19	their	their	PRON
inlawrev-2428	56	20	ordinary	ordinary	ADJ
inlawrev-2428	56	21	significance	significance	NOUN
inlawrev-2428	56	22	and	and	CCONJ
inlawrev-2428	56	23	commonly	commonly	ADV
inlawrev-2428	56	24	accepted	accept	VERB
inlawrev-2428	56	25	meaning	meaning	NOUN
inlawrev-2428	56	26	.	.	PUNCT
inlawrev-2428	57	1	"	"	PUNCT
inlawrev-2428	57	2	'	'	PUNCT
inlawrev-2428	57	3	*	*	NOUN
inlawrev-2428	57	4	the	the	DET
inlawrev-2428	57	5	court	court	NOUN
inlawrev-2428	57	6	further	far	ADV
inlawrev-2428	57	7	emphasized	emphasize	VERB
inlawrev-2428	57	8	that	that	SCONJ
inlawrev-2428	57	9	a	a	DET
inlawrev-2428	57	10	statute	statute	NOUN
inlawrev-2428	57	11	levying	levy	VERB
inlawrev-2428	57	12	taxes	taxis	NOUN
inlawrev-2428	57	13	,	,	PUNCT
inlawrev-2428	57	14	such	such	ADJ
inlawrev-2428	57	15	as	as	ADP
inlawrev-2428	57	16	section	section	NOUN
inlawrev-2428	57	17	6	6	NUM
inlawrev-2428	57	18	-	-	SYM
inlawrev-2428	57	19	3	3	NUM
inlawrev-2428	57	20	-	-	PUNCT
inlawrev-2428	57	21	7	7	NUM
inlawrev-2428	57	22	-	-	PUNCT
inlawrev-2428	57	23	l(b	l(b	NOUN
inlawrev-2428	57	24	)	)	PUNCT
inlawrev-2428	57	25	,	,	PUNCT
inlawrev-2428	57	26	is	be	AUX
inlawrev-2428	57	27	"	"	PUNCT
inlawrev-2428	57	28	not	not	PART
inlawrev-2428	57	29	to	to	PART
inlawrev-2428	57	30	be	be	AUX
inlawrev-2428	57	31	extended	extend	VERB
inlawrev-2428	57	32	by	by	ADP
inlawrev-2428	57	33	implications	implication	NOUN
inlawrev-2428	57	34	beyond	beyond	ADP
inlawrev-2428	57	35	the	the	DET
inlawrev-2428	57	36	clear	clear	ADJ
inlawrev-2428	57	37	import	import	NOUN
inlawrev-2428	57	38	of	of	ADP
inlawrev-2428	57	39	the	the	DET
inlawrev-2428	57	40	language	language	NOUN
inlawrev-2428	57	41	used	use	VERB
inlawrev-2428	57	42	.	.	PUNCT
inlawrev-2428	58	1	"'^	"'^	NOUN
inlawrev-2428	58	2	the	the	DET
inlawrev-2428	58	3	court	court	NOUN
inlawrev-2428	58	4	accordingly	accordingly	ADV
inlawrev-2428	58	5	concluded	conclude	VERB
inlawrev-2428	58	6	that	that	SCONJ
inlawrev-2428	58	7	"	"	PUNCT
inlawrev-2428	58	8	based	base	VERB
inlawrev-2428	58	9	upon	upon	SCONJ
inlawrev-2428	58	10	these	these	DET
inlawrev-2428	58	11	rules	rule	NOUN
inlawrev-2428	58	12	of	of	ADP
inlawrev-2428	58	13	statutory	statutory	ADJ
inlawrev-2428	58	14	construction	construction	NOUN
inlawrev-2428	58	15	,	,	PUNCT
inlawrev-2428	58	16	we	we	PRON
inlawrev-2428	58	17	do	do	AUX
inlawrev-2428	58	18	not	not	PART
inlawrev-2428	58	19	feel	feel	VERB
inlawrev-2428	58	20	that	that	SCONJ
inlawrev-2428	58	21	park	park	NOUN
inlawrev-2428	58	22	100	100	NUM
inlawrev-2428	58	23	had	have	VERB
inlawrev-2428	58	24	a	a	DET
inlawrev-2428	58	25	corporate	corporate	ADJ
inlawrev-2428	58	26	partner	partner	NOUN
inlawrev-2428	58	27	within	within	ADP
inlawrev-2428	58	28	the	the	DET
inlawrev-2428	58	29	spirit	spirit	NOUN
inlawrev-2428	58	30	and	and	CCONJ
inlawrev-2428	58	31	intent	intent	NOUN
inlawrev-2428	58	32	of	of	ADP
inlawrev-2428	58	33	ic	ic	PROPN
inlawrev-2428	58	34	6	6	NUM
inlawrev-2428	58	35	-	-	SYM
inlawrev-2428	58	36	3	3	NUM
inlawrev-2428	58	37	-	-	PUNCT
inlawrev-2428	58	38	7	7	NUM
inlawrev-2428	58	39	-	-	PUNCT
inlawrev-2428	58	40	l(b	l(b	NOUN
inlawrev-2428	58	41	)	)	PUNCT
inlawrev-2428	58	42	.	.	PUNCT
inlawrev-2428	59	1	"	"	PUNCT
inlawrev-2428	59	2	"	"	PUNCT
inlawrev-2428	59	3	'	'	PUNCT
inlawrev-2428	59	4	'	'	PUNCT
inlawrev-2428	59	5	"	"	PUNCT
inlawrev-2428	59	6	ind	ind	NOUN
inlawrev-2428	59	7	.	.	PUNCT
inlawrev-2428	59	8	code	code	PROPN
inlawrev-2428	59	9	§	§	PROPN
inlawrev-2428	59	10	6	6	NUM
inlawrev-2428	59	11	-	-	SYM
inlawrev-2428	59	12	3	3	NUM
inlawrev-2428	59	13	-	-	PUNCT
inlawrev-2428	59	14	7	7	NUM
inlawrev-2428	59	15	-	-	PUNCT
inlawrev-2428	59	16	l(b	l(b	NOUN
inlawrev-2428	59	17	)	)	PUNCT
inlawrev-2428	59	18	(	(	PUNCT
inlawrev-2428	59	19	supp	supp	PROPN
inlawrev-2428	59	20	.	.	PUNCT
inlawrev-2428	59	21	1980	1980	NUM
inlawrev-2428	59	22	)	)	PUNCT
inlawrev-2428	59	23	.	.	PUNCT
inlawrev-2428	60	1	"	"	PUNCT
inlawrev-2428	60	2	see	see	VERB
inlawrev-2428	60	3	text	text	NOUN
inlawrev-2428	60	4	accompanying	accompanying	ADJ
inlawrev-2428	60	5	note	note	NOUN
inlawrev-2428	60	6	5	5	NUM
inlawrev-2428	60	7	supra	supra	NOUN
inlawrev-2428	60	8	.	.	PUNCT
inlawrev-2428	61	1	'	'	PUNCT
inlawrev-2428	61	2	^388	^388	ADP
inlawrev-2428	61	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	61	4	at	at	ADP
inlawrev-2428	61	5	295	295	NUM
inlawrev-2428	61	6	.	.	PUNCT
inlawrev-2428	61	7	''	''	PUNCT
inlawrev-2428	62	1	i	i	PRON
inlawrev-2428	62	2	d.	d.	PROPN
inlawrev-2428	62	3	''	''	PUNCT
inlawrev-2428	63	1	i	i	PROPN
inlawrev-2428	63	2	d.	d.	PROPN
inlawrev-2428	63	3	526	526	NUM
inlawrev-2428	63	4	indiana	indiana	PROPN
inlawrev-2428	63	5	law	law	PROPN
inlawrev-2428	63	6	review	review	NOUN
inlawrev-2428	63	7	[	[	X
inlawrev-2428	63	8	vol	vol	NOUN
inlawrev-2428	63	9	.	.	NOUN
inlawrev-2428	63	10	14:523	14:523	NUM
inlawrev-2428	63	11	as	as	ADP
inlawrev-2428	63	12	in	in	ADP
inlawrev-2428	63	13	glendale	glendale	PROPN
inlawrev-2428	63	14	-	-	PUNCT
inlawrev-2428	63	15	glenbrook	glenbrook	PROPN
inlawrev-2428	63	16	associates,^^	associates,^^	NOUN
inlawrev-2428	63	17	it	it	PRON
inlawrev-2428	63	18	is	be	AUX
inlawrev-2428	63	19	probably	probably	ADV
inlawrev-2428	63	20	true	true	ADJ
inlawrev-2428	63	21	that	that	SCONJ
inlawrev-2428	63	22	a	a	DET
inlawrev-2428	63	23	more	more	ADV
inlawrev-2428	63	24	logical	logical	ADJ
inlawrev-2428	63	25	result	result	NOUN
inlawrev-2428	63	26	could	could	AUX
inlawrev-2428	63	27	have	have	AUX
inlawrev-2428	63	28	been	be	AUX
inlawrev-2428	63	29	reached	reach	VERB
inlawrev-2428	63	30	in	in	ADP
inlawrev-2428	63	31	park	park	NOUN
inlawrev-2428	63	32	100	100	NUM
inlawrev-2428	63	33	if	if	SCONJ
inlawrev-2428	63	34	the	the	DET
inlawrev-2428	63	35	court	court	NOUN
inlawrev-2428	63	36	had	have	AUX
inlawrev-2428	63	37	abandoned	abandon	VERB
inlawrev-2428	63	38	the	the	DET
inlawrev-2428	63	39	unambiguous	unambiguous	ADJ
inlawrev-2428	63	40	language	language	NOUN
inlawrev-2428	63	41	of	of	ADP
inlawrev-2428	63	42	the	the	DET
inlawrev-2428	63	43	statute	statute	NOUN
inlawrev-2428	63	44	.	.	PUNCT
inlawrev-2428	64	1	courts	court	NOUN
inlawrev-2428	64	2	are	be	AUX
inlawrev-2428	64	3	often	often	ADV
inlawrev-2428	64	4	confronted	confront	VERB
inlawrev-2428	64	5	with	with	ADP
inlawrev-2428	64	6	unambiguous	unambiguous	ADJ
inlawrev-2428	64	7	statutory	statutory	ADJ
inlawrev-2428	64	8	language	language	NOUN
inlawrev-2428	64	9	which	which	PRON
inlawrev-2428	64	10	,	,	PUNCT
inlawrev-2428	64	11	if	if	SCONJ
inlawrev-2428	64	12	construed	construe	VERB
inlawrev-2428	64	13	in	in	ADP
inlawrev-2428	64	14	accordance	accordance	NOUN
inlawrev-2428	64	15	with	with	ADP
inlawrev-2428	64	16	its	its	PRON
inlawrev-2428	64	17	ordinary	ordinary	ADJ
inlawrev-2428	64	18	meaning	meaning	NOUN
inlawrev-2428	64	19	,	,	PUNCT
inlawrev-2428	64	20	would	would	AUX
inlawrev-2428	64	21	produce	produce	VERB
inlawrev-2428	64	22	an	an	DET
inlawrev-2428	64	23	untenably	untenably	ADV
inlawrev-2428	64	24	absurd	absurd	ADJ
inlawrev-2428	64	25	result	result	NOUN
inlawrev-2428	64	26	.	.	PUNCT
inlawrev-2428	65	1	in	in	ADP
inlawrev-2428	65	2	some	some	PRON
inlawrev-2428	65	3	of	of	ADP
inlawrev-2428	65	4	those	those	DET
inlawrev-2428	65	5	situations	situation	NOUN
inlawrev-2428	65	6	,	,	PUNCT
inlawrev-2428	65	7	courts	court	NOUN
inlawrev-2428	65	8	will	will	AUX
inlawrev-2428	65	9	consider	consider	VERB
inlawrev-2428	65	10	the	the	DET
inlawrev-2428	65	11	entire	entire	ADJ
inlawrev-2428	65	12	context	context	NOUN
inlawrev-2428	65	13	of	of	ADP
inlawrev-2428	65	14	the	the	DET
inlawrev-2428	65	15	taxing	tax	VERB
inlawrev-2428	65	16	statute	statute	NOUN
inlawrev-2428	65	17	to	to	PART
inlawrev-2428	65	18	reach	reach	VERB
inlawrev-2428	65	19	a	a	DET
inlawrev-2428	65	20	reasonable	reasonable	ADJ
inlawrev-2428	65	21	interpretation	interpretation	NOUN
inlawrev-2428	65	22	.	.	PUNCT
inlawrev-2428	66	1	nevertheless	nevertheless	ADV
inlawrev-2428	66	2	,	,	PUNCT
inlawrev-2428	66	3	the	the	DET
inlawrev-2428	66	4	courts	court	NOUN
inlawrev-2428	66	5	are	be	AUX
inlawrev-2428	66	6	on	on	ADP
inlawrev-2428	66	7	solid	solid	ADJ
inlawrev-2428	66	8	ground	ground	NOUN
inlawrev-2428	66	9	when	when	SCONJ
inlawrev-2428	66	10	,	,	PUNCT
inlawrev-2428	66	11	as	as	ADP
inlawrev-2428	66	12	a	a	DET
inlawrev-2428	66	13	general	general	ADJ
inlawrev-2428	66	14	principle	principle	NOUN
inlawrev-2428	66	15	,	,	PUNCT
inlawrev-2428	66	16	they	they	PRON
inlawrev-2428	66	17	decline	decline	VERB
inlawrev-2428	66	18	to	to	PART
inlawrev-2428	66	19	embark	embark	VERB
inlawrev-2428	66	20	on	on	ADP
inlawrev-2428	66	21	judicial	judicial	ADJ
inlawrev-2428	66	22	excursions	excursion	NOUN
inlawrev-2428	66	23	into	into	ADP
inlawrev-2428	66	24	the	the	DET
inlawrev-2428	66	25	field	field	NOUN
inlawrev-2428	66	26	of	of	ADP
inlawrev-2428	66	27	redrafting	redrafte	VERB
inlawrev-2428	66	28	tax	tax	NOUN
inlawrev-2428	66	29	legislation	legislation	NOUN
inlawrev-2428	66	30	by	by	ADP
inlawrev-2428	66	31	judicial	judicial	ADJ
inlawrev-2428	66	32	interpretation	interpretation	NOUN
inlawrev-2428	66	33	.	.	PUNCT
inlawrev-2428	67	1	in	in	ADP
inlawrev-2428	67	2	indiana	indiana	PROPN
inlawrev-2428	67	3	department	department	PROPN
inlawrev-2428	67	4	of	of	ADP
inlawrev-2428	67	5	state	state	PROPN
inlawrev-2428	67	6	revenue	revenue	NOUN
inlawrev-2428	67	7	v.	v.	ADP
inlawrev-2428	67	8	endress	endress	PROPN
inlawrev-2428	67	9	&	&	CCONJ
inlawrev-2428	67	10	hauser	hauser	PROPN
inlawrev-2428	67	11	,	,	PUNCT
inlawrev-2428	67	12	inc,,^^	inc,,^^	VERB
inlawrev-2428	67	13	the	the	DET
inlawrev-2428	67	14	court	court	NOUN
inlawrev-2428	67	15	of	of	ADP
inlawrev-2428	67	16	appeals	appeal	NOUN
inlawrev-2428	67	17	,	,	PUNCT
inlawrev-2428	67	18	in	in	ADP
inlawrev-2428	67	19	interpreting	interpret	VERB
inlawrev-2428	67	20	a	a	DET
inlawrev-2428	67	21	key	key	ADJ
inlawrev-2428	67	22	provision	provision	NOUN
inlawrev-2428	67	23	of	of	ADP
inlawrev-2428	67	24	the	the	DET
inlawrev-2428	67	25	adjusted	adjust	VERB
inlawrev-2428	67	26	gross	gross	ADJ
inlawrev-2428	67	27	income	income	NOUN
inlawrev-2428	67	28	tax	tax	PROPN
inlawrev-2428	67	29	act	act	PROPN
inlawrev-2428	67	30	,	,	PUNCT
inlawrev-2428	67	31	'	'	PUNCT
inlawrev-2428	67	32	*	*	PUNCT
inlawrev-2428	67	33	asserted	assert	VERB
inlawrev-2428	67	34	that	that	SCONJ
inlawrev-2428	67	35	"	"	PUNCT
inlawrev-2428	67	36	legislatures	legislature	NOUN
inlawrev-2428	67	37	make	make	VERB
inlawrev-2428	67	38	the	the	DET
inlawrev-2428	67	39	tax	tax	NOUN
inlawrev-2428	67	40	statutes	statute	NOUN
inlawrev-2428	67	41	and	and	CCONJ
inlawrev-2428	67	42	courts	court	NOUN
inlawrev-2428	67	43	enforce	enforce	VERB
inlawrev-2428	67	44	them	they	PRON
inlawrev-2428	67	45	as	as	SCONJ
inlawrev-2428	67	46	written	write	VERB
inlawrev-2428	67	47	,	,	PUNCT
inlawrev-2428	67	48	not	not	PART
inlawrev-2428	67	49	as	as	SCONJ
inlawrev-2428	67	50	departments	department	NOUN
inlawrev-2428	67	51	of	of	ADP
inlawrev-2428	67	52	revenue	revenue	NOUN
inlawrev-2428	67	53	may	may	AUX
inlawrev-2428	67	54	wish	wish	VERB
inlawrev-2428	67	55	they	they	PRON
inlawrev-2428	67	56	had	have	AUX
inlawrev-2428	67	57	been	be	AUX
inlawrev-2428	67	58	written	write	VERB
inlawrev-2428	67	59	.	.	PUNCT
inlawrev-2428	68	1	"^	"^	PUNCT
inlawrev-2428	68	2	"	"	PUNCT
inlawrev-2428	68	3	the	the	DET
inlawrev-2428	68	4	issue	issue	NOUN
inlawrev-2428	68	5	in	in	ADP
inlawrev-2428	68	6	endress	endress	PROPN
inlawrev-2428	68	7	&	&	CCONJ
inlawrev-2428	68	8	hauser	hauser	PROPN
inlawrev-2428	68	9	was	be	AUX
inlawrev-2428	68	10	whether	whether	SCONJ
inlawrev-2428	68	11	a	a	DET
inlawrev-2428	68	12	corporate	corporate	ADJ
inlawrev-2428	68	13	taxpayer	taxpayer	NOUN
inlawrev-2428	68	14	,	,	PUNCT
inlawrev-2428	68	15	in	in	ADP
inlawrev-2428	68	16	computing	compute	VERB
inlawrev-2428	68	17	its	its	PRON
inlawrev-2428	68	18	adjusted	adjust	VERB
inlawrev-2428	68	19	gross	gross	ADJ
inlawrev-2428	68	20	income	income	NOUN
inlawrev-2428	68	21	tax	tax	NOUN
inlawrev-2428	68	22	liability	liability	NOUN
inlawrev-2428	68	23	,	,	PUNCT
inlawrev-2428	68	24	was	be	AUX
inlawrev-2428	68	25	entitled	entitle	VERB
inlawrev-2428	68	26	to	to	ADP
inlawrev-2428	68	27	a	a	DET
inlawrev-2428	68	28	net	net	ADJ
inlawrev-2428	68	29	operating	operating	NOUN
inlawrev-2428	68	30	loss	loss	NOUN
inlawrev-2428	68	31	carry	carry	VERB
inlawrev-2428	68	32	-	-	PUNCT
inlawrev-2428	68	33	forward	forward	NOUN
inlawrev-2428	68	34	deduction	deduction	NOUN
inlawrev-2428	68	35	incurred	incur	VERB
inlawrev-2428	68	36	by	by	ADP
inlawrev-2428	68	37	the	the	DET
inlawrev-2428	68	38	taxpayer	taxpayer	NOUN
inlawrev-2428	68	39	prior	prior	ADV
inlawrev-2428	68	40	to	to	ADP
inlawrev-2428	68	41	the	the	DET
inlawrev-2428	68	42	date	date	NOUN
inlawrev-2428	68	43	it	it	PRON
inlawrev-2428	68	44	entered	enter	VERB
inlawrev-2428	68	45	indiana	indiana	PROPN
inlawrev-2428	68	46	and	and	CCONJ
inlawrev-2428	68	47	became	become	VERB
inlawrev-2428	68	48	subject	subject	ADJ
inlawrev-2428	68	49	to	to	ADP
inlawrev-2428	68	50	the	the	DET
inlawrev-2428	68	51	indiana	indiana	PROPN
inlawrev-2428	68	52	adjusted	adjust	VERB
inlawrev-2428	68	53	gross	gross	ADJ
inlawrev-2428	68	54	income	income	NOUN
inlawrev-2428	68	55	tax.^^	tax.^^	NOUN
inlawrev-2428	69	1	the	the	DET
inlawrev-2428	69	2	revenue	revenue	NOUN
inlawrev-2428	69	3	department	department	PROPN
inlawrev-2428	69	4	argued	argue	VERB
inlawrev-2428	69	5	that	that	SCONJ
inlawrev-2428	69	6	although	although	SCONJ
inlawrev-2428	69	7	the	the	DET
inlawrev-2428	69	8	adjusted	adjust	VERB
inlawrev-2428	69	9	gross	gross	ADJ
inlawrev-2428	69	10	income	income	NOUN
inlawrev-2428	69	11	tax	tax	NOUN
inlawrev-2428	69	12	was	be	AUX
inlawrev-2428	69	13	based	base	VERB
inlawrev-2428	69	14	on	on	ADP
inlawrev-2428	69	15	an	an	DET
inlawrev-2428	69	16	apportionment	apportionment	NOUN
inlawrev-2428	69	17	of	of	ADP
inlawrev-2428	69	18	a	a	DET
inlawrev-2428	69	19	corporate	corporate	ADJ
inlawrev-2428	69	20	taxpayer	taxpayer	NOUN
inlawrev-2428	69	21	's	's	PART
inlawrev-2428	69	22	"	"	PUNCT
inlawrev-2428	69	23	taxable	taxable	ADJ
inlawrev-2428	69	24	income	income	NOUN
inlawrev-2428	69	25	,	,	PUNCT
inlawrev-2428	69	26	"	"	PUNCT
inlawrev-2428	69	27	as	as	SCONJ
inlawrev-2428	69	28	defined	define	VERB
inlawrev-2428	69	29	in	in	ADP
inlawrev-2428	69	30	section	section	NOUN
inlawrev-2428	69	31	63	63	NUM
inlawrev-2428	69	32	of	of	ADP
inlawrev-2428	69	33	the	the	DET
inlawrev-2428	69	34	internal	internal	ADJ
inlawrev-2428	69	35	revenue	revenue	NOUN
inlawrev-2428	69	36	code,^^	code,^^	NOUN
inlawrev-2428	69	37	nevertheless	nevertheless	ADV
inlawrev-2428	69	38	a	a	DET
inlawrev-2428	69	39	net	net	ADJ
inlawrev-2428	69	40	operating	operating	NOUN
inlawrev-2428	69	41	loss	loss	NOUN
inlawrev-2428	69	42	carryforward	carryforward	NOUN
inlawrev-2428	69	43	deduction	deduction	NOUN
inlawrev-2428	69	44	could	could	AUX
inlawrev-2428	69	45	not	not	PART
inlawrev-2428	69	46	be	be	AUX
inlawrev-2428	69	47	taken	take	VERB
inlawrev-2428	69	48	in	in	ADP
inlawrev-2428	69	49	determining	determine	VERB
inlawrev-2428	69	50	"	"	PUNCT
inlawrev-2428	69	51	taxable	taxable	ADJ
inlawrev-2428	69	52	income	income	NOUN
inlawrev-2428	69	53	"	"	PUNCT
inlawrev-2428	69	54	if	if	SCONJ
inlawrev-2428	69	55	the	the	DET
inlawrev-2428	69	56	loss	loss	NOUN
inlawrev-2428	69	57	had	have	AUX
inlawrev-2428	69	58	been	be	AUX
inlawrev-2428	69	59	incurred	incur	VERB
inlawrev-2428	69	60	at	at	ADP
inlawrev-2428	69	61	a	a	DET
inlawrev-2428	69	62	time	time	NOUN
inlawrev-2428	69	63	when	when	SCONJ
inlawrev-2428	69	64	the	the	DET
inlawrev-2428	69	65	taxpayer	taxpayer	NOUN
inlawrev-2428	69	66	was	be	AUX
inlawrev-2428	69	67	not	not	PART
inlawrev-2428	69	68	subject	subject	ADJ
inlawrev-2428	69	69	to	to	ADP
inlawrev-2428	69	70	the	the	DET
inlawrev-2428	69	71	indiana	indiana	PROPN
inlawrev-2428	69	72	tax	tax	PROPN
inlawrev-2428	69	73	.	.	PUNCT
inlawrev-2428	70	1	the	the	DET
inlawrev-2428	70	2	department	department	NOUN
inlawrev-2428	70	3	's	's	PART
inlawrev-2428	70	4	contention	contention	NOUN
inlawrev-2428	70	5	was	be	AUX
inlawrev-2428	70	6	based	base	VERB
inlawrev-2428	70	7	on	on	ADP
inlawrev-2428	70	8	the	the	DET
inlawrev-2428	70	9	underlying	underlie	VERB
inlawrev-2428	70	10	premise	premise	NOUN
inlawrev-2428	70	11	that	that	SCONJ
inlawrev-2428	70	12	the	the	DET
inlawrev-2428	70	13	overriding	override	VERB
inlawrev-2428	70	14	objective	objective	NOUN
inlawrev-2428	70	15	of	of	ADP
inlawrev-2428	70	16	the	the	DET
inlawrev-2428	70	17	law	law	NOUN
inlawrev-2428	70	18	was	be	AUX
inlawrev-2428	70	19	to	to	PART
inlawrev-2428	70	20	impose	impose	VERB
inlawrev-2428	70	21	the	the	DET
inlawrev-2428	70	22	adjusted	adjust	VERB
inlawrev-2428	70	23	gross	gross	ADJ
inlawrev-2428	70	24	income	income	NOUN
inlawrev-2428	70	25	tax	tax	NOUN
inlawrev-2428	70	26	on	on	ADP
inlawrev-2428	70	27	"	"	PUNCT
inlawrev-2428	70	28	only	only	ADJ
inlawrev-2428	70	29	business	business	NOUN
inlawrev-2428	70	30	income	income	NOUN
inlawrev-2428	70	31	which	which	PRON
inlawrev-2428	70	32	is	be	AUX
inlawrev-2428	70	33	derived	derive	VERB
inlawrev-2428	70	34	from	from	ADP
inlawrev-2428	70	35	sources	source	NOUN
inlawrev-2428	70	36	within	within	ADP
inlawrev-2428	70	37	the	the	DET
inlawrev-2428	70	38	state	state	NOUN
inlawrev-2428	70	39	of	of	ADP
inlawrev-2428	70	40	indiana	indiana	PROPN
inlawrev-2428	70	41	.	.	PUNCT
inlawrev-2428	71	1	"^	"^	PUNCT
inlawrev-2428	71	2	'	'	PUNCT
inlawrev-2428	71	3	the	the	DET
inlawrev-2428	71	4	court	court	NOUN
inlawrev-2428	71	5	of	of	ADP
inlawrev-2428	71	6	appeals	appeals	PROPN
inlawrev-2428	71	7	agreed	agree	VERB
inlawrev-2428	71	8	that	that	SCONJ
inlawrev-2428	71	9	the	the	DET
inlawrev-2428	71	10	department	department	NOUN
inlawrev-2428	71	11	's	's	PART
inlawrev-2428	71	12	position	position	NOUN
inlawrev-2428	71	13	was	be	AUX
inlawrev-2428	71	14	logical	logical	ADJ
inlawrev-2428	71	15	and	and	CCONJ
inlawrev-2428	71	16	could	could	AUX
inlawrev-2428	71	17	result	result	VERB
inlawrev-2428	71	18	in	in	ADP
inlawrev-2428	71	19	a	a	DET
inlawrev-2428	71	20	more	more	ADV
inlawrev-2428	71	21	equitable	equitable	ADJ
inlawrev-2428	71	22	distribution	distribution	NOUN
inlawrev-2428	71	23	of	of	ADP
inlawrev-2428	71	24	the	the	DET
inlawrev-2428	71	25	tax	tax	NOUN
inlawrev-2428	71	26	burden	burden	NOUN
inlawrev-2428	71	27	,	,	PUNCT
inlawrev-2428	71	28	but	but	CCONJ
inlawrev-2428	71	29	the	the	DET
inlawrev-2428	71	30	court	court	NOUN
inlawrev-2428	71	31	,	,	PUNCT
inlawrev-2428	71	32	again	again	ADV
inlawrev-2428	71	33	resorting	resort	VERB
inlawrev-2428	71	34	to	to	ADP
inlawrev-2428	71	35	a	a	DET
inlawrev-2428	71	36	strict	strict	ADJ
inlawrev-2428	71	37	construction	construction	NOUN
inlawrev-2428	71	38	of	of	ADP
inlawrev-2428	71	39	the	the	DET
inlawrev-2428	71	40	statutory	statutory	ADJ
inlawrev-2428	71	41	language	language	NOUN
inlawrev-2428	71	42	,	,	PUNCT
inlawrev-2428	71	43	concluded	conclude	VERB
inlawrev-2428	71	44	that	that	SCONJ
inlawrev-2428	71	45	the	the	DET
inlawrev-2428	71	46	act	act	NOUN
inlawrev-2428	71	47	's	's	PART
inlawrev-2428	71	48	definition	definition	NOUN
inlawrev-2428	71	49	of	of	ADP
inlawrev-2428	71	50	"	"	PUNCT
inlawrev-2428	71	51	taxable	taxable	ADJ
inlawrev-2428	71	52	income	income	NOUN
inlawrev-2428	71	53	"	"	PUNCT
inlawrev-2428	71	54	was	be	AUX
inlawrev-2428	71	55	unambiguous.^	unambiguous.^	NOUN
inlawrev-2428	71	56	*	*	PUNCT
inlawrev-2428	71	57	accordingly	accordingly	ADV
inlawrev-2428	71	58	,	,	PUNCT
inlawrev-2428	71	59	neither	neither	CCONJ
inlawrev-2428	71	60	the	the	DET
inlawrev-2428	71	61	revenue	revenue	NOUN
inlawrev-2428	71	62	department	department	NOUN
inlawrev-2428	71	63	nor	nor	CCONJ
inlawrev-2428	71	64	the	the	DET
inlawrev-2428	71	65	court	court	NOUN
inlawrev-2428	71	66	could	could	AUX
inlawrev-2428	71	67	modify	modify	VERB
inlawrev-2428	71	68	that	that	DET
inlawrev-2428	71	69	definition	definition	NOUN
inlawrev-2428	71	70	"	"	PUNCT
inlawrev-2428	71	71	see	see	VERB
inlawrev-2428	71	72	notes	note	NOUN
inlawrev-2428	71	73	4	4	NUM
inlawrev-2428	71	74	-	-	SYM
inlawrev-2428	71	75	8	8	NUM
inlawrev-2428	71	76	supra	supra	NOUN
inlawrev-2428	71	77	and	and	CCONJ
inlawrev-2428	71	78	accompanying	accompany	VERB
inlawrev-2428	71	79	text	text	NOUN
inlawrev-2428	71	80	.	.	PUNCT
inlawrev-2428	72	1	"	"	PUNCT
inlawrev-2428	72	2	404	404	NUM
inlawrev-2428	72	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	72	4	1173	1173	NUM
inlawrev-2428	72	5	(	(	PUNCT
inlawrev-2428	72	6	ind	ind	NOUN
inlawrev-2428	72	7	.	.	PUNCT
inlawrev-2428	73	1	ct	ct	PROPN
inlawrev-2428	73	2	.	.	PUNCT
inlawrev-2428	74	1	app	app	PROPN
inlawrev-2428	74	2	.	.	PROPN
inlawrev-2428	74	3	1980	1980	NUM
inlawrev-2428	74	4	)	)	PUNCT
inlawrev-2428	74	5	.	.	PUNCT
inlawrev-2428	75	1	'	'	PUNCT
inlawrev-2428	75	2	»	»	PUNCT
inlawrev-2428	75	3	ind	ind	NOUN
inlawrev-2428	75	4	.	.	PUNCT
inlawrev-2428	76	1	code	code	PROPN
inlawrev-2428	76	2	§	§	PROPN
inlawrev-2428	76	3	6	6	NUM
inlawrev-2428	76	4	-	-	SYM
inlawrev-2428	76	5	3	3	NUM
inlawrev-2428	76	6	-	-	PUNCT
inlawrev-2428	76	7	l-3.5(b	l-3.5(b	NOUN
inlawrev-2428	76	8	)	)	PUNCT
inlawrev-2428	76	9	(	(	PUNCT
inlawrev-2428	76	10	supp	supp	PROPN
inlawrev-2428	76	11	.	.	PUNCT
inlawrev-2428	76	12	1980	1980	NUM
inlawrev-2428	76	13	)	)	PUNCT
inlawrev-2428	76	14	.	.	PUNCT
inlawrev-2428	77	1	^404	^404	NOUN
inlawrev-2428	77	2	n.e.2d	n.e.2d	NOUN
inlawrev-2428	77	3	at	at	ADP
inlawrev-2428	77	4	1178	1178	NUM
inlawrev-2428	77	5	.	.	PUNCT
inlawrev-2428	78	1	^'endress	^'endress	PROPN
inlawrev-2428	78	2	&	&	CCONJ
inlawrev-2428	78	3	hauser	hauser	PROPN
inlawrev-2428	78	4	had	have	AUX
inlawrev-2428	78	5	ceased	cease	VERB
inlawrev-2428	78	6	operations	operation	NOUN
inlawrev-2428	78	7	as	as	ADP
inlawrev-2428	78	8	a	a	DET
inlawrev-2428	78	9	massachusetts	massachusetts	PROPN
inlawrev-2428	78	10	corporation	corporation	NOUN
inlawrev-2428	78	11	in	in	ADP
inlawrev-2428	78	12	1973	1973	NUM
inlawrev-2428	78	13	with	with	ADP
inlawrev-2428	78	14	a	a	DET
inlawrev-2428	78	15	large	large	ADJ
inlawrev-2428	78	16	net	net	ADJ
inlawrev-2428	78	17	operating	operating	NOUN
inlawrev-2428	78	18	loss	loss	NOUN
inlawrev-2428	78	19	.	.	PUNCT
inlawrev-2428	79	1	subsequently	subsequently	ADV
inlawrev-2428	79	2	,	,	PUNCT
inlawrev-2428	79	3	endress	endress	PROPN
inlawrev-2428	79	4	&	&	CCONJ
inlawrev-2428	79	5	hauser	hauser	PROPN
inlawrev-2428	79	6	reincorporated	reincorporate	VERB
inlawrev-2428	79	7	as	as	ADP
inlawrev-2428	79	8	an	an	DET
inlawrev-2428	79	9	indiana	indiana	PROPN
inlawrev-2428	79	10	corporation	corporation	NOUN
inlawrev-2428	79	11	.	.	PUNCT
inlawrev-2428	80	1	see	see	VERB
inlawrev-2428	80	2	i.r.c	i.r.c	NOUN
inlawrev-2428	80	3	.	.	PUNCT
inlawrev-2428	81	1	§	§	PROPN
inlawrev-2428	81	2	368(a)(1)(f	368(a)(1)(f	NUM
inlawrev-2428	81	3	)	)	PUNCT
inlawrev-2428	81	4	.	.	PUNCT
inlawrev-2428	82	1	^i.r.c	^i.r.c	X
inlawrev-2428	82	2	.	.	PUNCT
inlawrev-2428	83	1	§	§	PROPN
inlawrev-2428	83	2	63	63	NUM
inlawrev-2428	83	3	.	.	PUNCT
inlawrev-2428	84	1	=	=	NOUN
inlawrev-2428	84	2	^404	^404	NOUN
inlawrev-2428	84	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	84	4	at	at	ADP
inlawrev-2428	84	5	1176	1176	NUM
inlawrev-2428	84	6	.	.	PUNCT
inlawrev-2428	85	1	'	'	PUNCT
inlawrev-2428	86	1	*	*	PUNCT
inlawrev-2428	87	1	i	i	PRON
inlawrev-2428	87	2	d.	d.	PROPN
inlawrev-2428	87	3	at	at	ADP
inlawrev-2428	87	4	1178	1178	NUM
inlawrev-2428	87	5	.	.	PUNCT
inlawrev-2428	88	1	1981	1981	NUM
inlawrev-2428	88	2	]	]	PUNCT
inlawrev-2428	88	3	sur	sur	PROPN
inlawrev-2428	88	4	veytaxa	veytaxa	PROPN
inlawrev-2428	88	5	tion	tion	NOUN
inlawrev-2428	88	6	527	527	NUM
inlawrev-2428	88	7	which	which	PRON
inlawrev-2428	88	8	unambiguously	unambiguously	ADV
inlawrev-2428	88	9	accorded	accord	VERB
inlawrev-2428	88	10	the	the	DET
inlawrev-2428	88	11	taxpayer	taxpayer	NOUN
inlawrev-2428	88	12	a	a	DET
inlawrev-2428	88	13	deduction	deduction	NOUN
inlawrev-2428	88	14	for	for	ADP
inlawrev-2428	88	15	its	its	PRON
inlawrev-2428	88	16	net	net	ADJ
inlawrev-2428	88	17	operating	operating	NOUN
inlawrev-2428	88	18	loss	loss	NOUN
inlawrev-2428	88	19	carryforward	carryforward	NOUN
inlawrev-2428	88	20	based	base	VERB
inlawrev-2428	88	21	on	on	ADP
inlawrev-2428	88	22	section	section	NOUN
inlawrev-2428	88	23	63	63	NUM
inlawrev-2428	88	24	of	of	ADP
inlawrev-2428	88	25	the	the	DET
inlawrev-2428	88	26	internal	internal	ADJ
inlawrev-2428	88	27	revenue	revenue	NOUN
inlawrev-2428	88	28	code	code	NOUN
inlawrev-2428	88	29	.	.	PUNCT
inlawrev-2428	89	1	the	the	DET
inlawrev-2428	89	2	court	court	NOUN
inlawrev-2428	89	3	stated	state	VERB
inlawrev-2428	89	4	in	in	ADP
inlawrev-2428	89	5	conclusion	conclusion	NOUN
inlawrev-2428	89	6	:	:	PUNCT
inlawrev-2428	89	7	"	"	PUNCT
inlawrev-2428	89	8	the	the	DET
inlawrev-2428	89	9	department	department	NOUN
inlawrev-2428	89	10	's	's	PART
inlawrev-2428	89	11	remedy	remedy	NOUN
inlawrev-2428	89	12	lies	lie	VERB
inlawrev-2428	89	13	...	...	PUNCT
inlawrev-2428	89	14	in	in	ADP
inlawrev-2428	89	15	legislative	legislative	ADJ
inlawrev-2428	89	16	changes	change	NOUN
inlawrev-2428	89	17	in	in	ADP
inlawrev-2428	89	18	the	the	DET
inlawrev-2428	89	19	tax	tax	NOUN
inlawrev-2428	89	20	laws	law	NOUN
inlawrev-2428	89	21	,	,	PUNCT
inlawrev-2428	89	22	not	not	PART
inlawrev-2428	89	23	in	in	ADP
inlawrev-2428	89	24	the	the	DET
inlawrev-2428	89	25	judicial	judicial	ADJ
inlawrev-2428	89	26	construction	construction	NOUN
inlawrev-2428	89	27	of	of	ADP
inlawrev-2428	89	28	a	a	DET
inlawrev-2428	89	29	statute	statute	NOUN
inlawrev-2428	89	30	whose	whose	DET
inlawrev-2428	89	31	definition	definition	NOUN
inlawrev-2428	89	32	is	be	AUX
inlawrev-2428	89	33	plain	plain	ADJ
inlawrev-2428	89	34	on	on	ADP
inlawrev-2428	89	35	its	its	PRON
inlawrev-2428	89	36	face	face	NOUN
inlawrev-2428	89	37	and	and	CCONJ
inlawrev-2428	89	38	which	which	PRON
inlawrev-2428	89	39	can	can	AUX
inlawrev-2428	89	40	be	be	AUX
inlawrev-2428	89	41	read	read	VERB
inlawrev-2428	89	42	in	in	ADP
inlawrev-2428	89	43	harmony	harmony	NOUN
inlawrev-2428	89	44	with	with	ADP
inlawrev-2428	89	45	other	other	ADJ
inlawrev-2428	89	46	tax	tax	NOUN
inlawrev-2428	89	47	statutes	statute	NOUN
inlawrev-2428	89	48	.	.	PUNCT
inlawrev-2428	89	49	.	.	PUNCT
inlawrev-2428	89	50	.	.	PUNCT
inlawrev-2428	90	1	."^^	."^^	PROPN
inlawrev-2428	91	1	c.	c.	PROPN
inlawrev-2428	91	2	taxpayer	taxpayer	PROPN
inlawrev-2428	91	3	class	class	NOUN
inlawrev-2428	91	4	actions	action	NOUN
inlawrev-2428	91	5	in	in	ADP
inlawrev-2428	91	6	clark	clark	PROPN
inlawrev-2428	92	1	v.	v.	SCONJ
inlawrev-2428	92	2	lee,^^	lee,^^	VERB
inlawrev-2428	93	1	the	the	DET
inlawrev-2428	93	2	indiana	indiana	PROPN
inlawrev-2428	93	3	supreme	supreme	PROPN
inlawrev-2428	93	4	court	court	PROPN
inlawrev-2428	93	5	affirmed	affirm	VERB
inlawrev-2428	93	6	the	the	DET
inlawrev-2428	93	7	maintenance	maintenance	NOUN
inlawrev-2428	93	8	of	of	ADP
inlawrev-2428	93	9	a	a	DET
inlawrev-2428	93	10	taxpayer	taxpayer	NOUN
inlawrev-2428	93	11	's	's	PART
inlawrev-2428	93	12	class	class	NOUN
inlawrev-2428	93	13	action	action	NOUN
inlawrev-2428	93	14	for	for	ADP
inlawrev-2428	93	15	the	the	DET
inlawrev-2428	93	16	refund	refund	NOUN
inlawrev-2428	93	17	of	of	ADP
inlawrev-2428	93	18	unlawfully	unlawfully	ADV
inlawrev-2428	93	19	imposed	impose	VERB
inlawrev-2428	93	20	taxes	taxis	NOUN
inlawrev-2428	93	21	collected	collect	VERB
inlawrev-2428	93	22	by	by	ADP
inlawrev-2428	93	23	the	the	DET
inlawrev-2428	93	24	indiana	indiana	PROPN
inlawrev-2428	93	25	revenue	revenue	PROPN
inlawrev-2428	93	26	department	department	PROPN
inlawrev-2428	93	27	.	.	PUNCT
inlawrev-2428	94	1	this	this	DET
inlawrev-2428	94	2	decision	decision	NOUN
inlawrev-2428	94	3	is	be	AUX
inlawrev-2428	94	4	startling	startling	ADJ
inlawrev-2428	94	5	,	,	PUNCT
inlawrev-2428	94	6	and	and	CCONJ
inlawrev-2428	94	7	could	could	AUX
inlawrev-2428	94	8	lead	lead	VERB
inlawrev-2428	94	9	to	to	ADP
inlawrev-2428	94	10	substantial	substantial	ADJ
inlawrev-2428	94	11	class	class	NOUN
inlawrev-2428	94	12	action	action	NOUN
inlawrev-2428	94	13	tax	tax	NOUN
inlawrev-2428	94	14	refund	refund	NOUN
inlawrev-2428	94	15	recoveries	recovery	NOUN
inlawrev-2428	94	16	against	against	ADP
inlawrev-2428	94	17	the	the	DET
inlawrev-2428	94	18	state	state	NOUN
inlawrev-2428	94	19	in	in	ADP
inlawrev-2428	94	20	the	the	DET
inlawrev-2428	94	21	future	future	NOUN
inlawrev-2428	94	22	.	.	PUNCT
inlawrev-2428	95	1	presumably	presumably	ADV
inlawrev-2428	95	2	,	,	PUNCT
inlawrev-2428	95	3	resourceful	resourceful	ADJ
inlawrev-2428	95	4	legal	legal	ADJ
inlawrev-2428	95	5	representatives	representative	NOUN
inlawrev-2428	95	6	of	of	ADP
inlawrev-2428	95	7	such	such	ADJ
inlawrev-2428	95	8	taxpayer	taxpayer	NOUN
inlawrev-2428	95	9	classes	class	NOUN
inlawrev-2428	95	10	will	will	AUX
inlawrev-2428	95	11	be	be	AUX
inlawrev-2428	95	12	appropriately	appropriately	ADV
inlawrev-2428	95	13	rewarded	reward	VERB
inlawrev-2428	95	14	for	for	ADP
inlawrev-2428	95	15	their	their	PRON
inlawrev-2428	95	16	successful	successful	ADJ
inlawrev-2428	95	17	efforts	effort	NOUN
inlawrev-2428	95	18	.	.	PUNCT
inlawrev-2428	96	1	from	from	ADP
inlawrev-2428	96	2	the	the	DET
inlawrev-2428	96	3	state	state	NOUN
inlawrev-2428	96	4	's	's	PART
inlawrev-2428	96	5	viewpoint	viewpoint	NOUN
inlawrev-2428	96	6	,	,	PUNCT
inlawrev-2428	96	7	the	the	DET
inlawrev-2428	96	8	decision	decision	NOUN
inlawrev-2428	96	9	could	could	AUX
inlawrev-2428	96	10	produce	produce	VERB
inlawrev-2428	96	11	serious	serious	ADJ
inlawrev-2428	96	12	revenue	revenue	NOUN
inlawrev-2428	96	13	concerns	concern	NOUN
inlawrev-2428	96	14	but	but	CCONJ
inlawrev-2428	96	15	perhaps	perhaps	ADV
inlawrev-2428	96	16	the	the	DET
inlawrev-2428	96	17	time	time	NOUN
inlawrev-2428	96	18	has	have	AUX
inlawrev-2428	96	19	come	come	VERB
inlawrev-2428	96	20	to	to	PART
inlawrev-2428	96	21	recognize	recognize	VERB
inlawrev-2428	96	22	that	that	SCONJ
inlawrev-2428	96	23	the	the	DET
inlawrev-2428	96	24	small	small	ADJ
inlawrev-2428	96	25	taxpayer	taxpayer	NOUN
inlawrev-2428	96	26	can	can	AUX
inlawrev-2428	96	27	only	only	ADV
inlawrev-2428	96	28	obtain	obtain	VERB
inlawrev-2428	96	29	really	really	ADV
inlawrev-2428	96	30	adequate	adequate	ADJ
inlawrev-2428	96	31	representation	representation	NOUN
inlawrev-2428	96	32	through	through	ADP
inlawrev-2428	96	33	the	the	DET
inlawrev-2428	96	34	availability	availability	NOUN
inlawrev-2428	96	35	and	and	CCONJ
inlawrev-2428	96	36	maintenance	maintenance	NOUN
inlawrev-2428	96	37	of	of	ADP
inlawrev-2428	96	38	a	a	DET
inlawrev-2428	96	39	class	class	NOUN
inlawrev-2428	96	40	action	action	NOUN
inlawrev-2428	96	41	.	.	PUNCT
inlawrev-2428	97	1	the	the	DET
inlawrev-2428	97	2	principal	principal	ADJ
inlawrev-2428	97	3	issue	issue	NOUN
inlawrev-2428	97	4	urged	urge	VERB
inlawrev-2428	97	5	by	by	ADP
inlawrev-2428	97	6	the	the	DET
inlawrev-2428	97	7	taxpayers	taxpayer	NOUN
inlawrev-2428	97	8	in	in	ADP
inlawrev-2428	97	9	lee	lee	PROPN
inlawrev-2428	97	10	concerned	concern	VERB
inlawrev-2428	97	11	the	the	DET
inlawrev-2428	97	12	constitutionality	constitutionality	NOUN
inlawrev-2428	97	13	of	of	ADP
inlawrev-2428	97	14	the	the	DET
inlawrev-2428	97	15	indiana	indiana	PROPN
inlawrev-2428	97	16	occupation	occupation	PROPN
inlawrev-2428	97	17	income	income	NOUN
inlawrev-2428	97	18	tax	tax	NOUN
inlawrev-2428	97	19	law.^^	law.^^	NUM
inlawrev-2428	97	20	the	the	DET
inlawrev-2428	97	21	challenged	challenge	VERB
inlawrev-2428	97	22	occupation	occupation	NOUN
inlawrev-2428	97	23	income	income	NOUN
inlawrev-2428	97	24	tax	tax	NOUN
inlawrev-2428	97	25	was	be	AUX
inlawrev-2428	97	26	a	a	DET
inlawrev-2428	97	27	local	local	ADJ
inlawrev-2428	97	28	option	option	NOUN
inlawrev-2428	97	29	income	income	NOUN
inlawrev-2428	97	30	tax	tax	NOUN
inlawrev-2428	97	31	which	which	PRON
inlawrev-2428	97	32	had	have	AUX
inlawrev-2428	97	33	been	be	AUX
inlawrev-2428	97	34	adopted	adopt	VERB
inlawrev-2428	97	35	by	by	ADP
inlawrev-2428	97	36	only	only	ADV
inlawrev-2428	97	37	a	a	DET
inlawrev-2428	97	38	few	few	ADJ
inlawrev-2428	97	39	local	local	ADJ
inlawrev-2428	97	40	governmental	governmental	ADJ
inlawrev-2428	97	41	entities	entity	NOUN
inlawrev-2428	97	42	.	.	PUNCT
inlawrev-2428	98	1	the	the	DET
inlawrev-2428	98	2	tax	tax	NOUN
inlawrev-2428	98	3	under	under	ADP
inlawrev-2428	98	4	the	the	DET
inlawrev-2428	98	5	statute	statute	NOUN
inlawrev-2428	98	6	was	be	AUX
inlawrev-2428	98	7	imposed	impose	VERB
inlawrev-2428	98	8	on	on	ADP
inlawrev-2428	98	9	the	the	DET
inlawrev-2428	98	10	income	income	NOUN
inlawrev-2428	98	11	of	of	ADP
inlawrev-2428	98	12	individuals	individual	NOUN
inlawrev-2428	98	13	who	who	PRON
inlawrev-2428	98	14	devoted	devote	VERB
inlawrev-2428	98	15	more	more	ADJ
inlawrev-2428	98	16	than	than	ADP
inlawrev-2428	98	17	fifty	fifty	NUM
inlawrev-2428	98	18	percent	percent	NOUN
inlawrev-2428	98	19	of	of	ADP
inlawrev-2428	98	20	their	their	PRON
inlawrev-2428	98	21	working	work	VERB
inlawrev-2428	98	22	time	time	NOUN
inlawrev-2428	98	23	to	to	ADP
inlawrev-2428	98	24	services	service	NOUN
inlawrev-2428	98	25	performed	perform	VERB
inlawrev-2428	98	26	within	within	ADP
inlawrev-2428	98	27	the	the	DET
inlawrev-2428	98	28	local	local	ADJ
inlawrev-2428	98	29	governmental	governmental	ADJ
inlawrev-2428	98	30	entity	entity	NOUN
inlawrev-2428	98	31	adopting	adopt	VERB
inlawrev-2428	98	32	the	the	DET
inlawrev-2428	98	33	tax.^	tax.^	PROPN
inlawrev-2428	98	34	*	*	PUNCT
inlawrev-2428	98	35	although	although	SCONJ
inlawrev-2428	98	36	the	the	DET
inlawrev-2428	98	37	tax	tax	NOUN
inlawrev-2428	98	38	was	be	AUX
inlawrev-2428	98	39	theoretically	theoretically	ADV
inlawrev-2428	98	40	imposed	impose	VERB
inlawrev-2428	98	41	on	on	ADP
inlawrev-2428	98	42	all	all	DET
inlawrev-2428	98	43	individuals	individual	NOUN
inlawrev-2428	98	44	who	who	PRON
inlawrev-2428	98	45	met	meet	VERB
inlawrev-2428	98	46	the	the	DET
inlawrev-2428	98	47	fifty	fifty	NUM
inlawrev-2428	98	48	percent	percent	NOUN
inlawrev-2428	98	49	test	test	NOUN
inlawrev-2428	98	50	,	,	PUNCT
inlawrev-2428	98	51	as	as	ADP
inlawrev-2428	98	52	a	a	DET
inlawrev-2428	98	53	practical	practical	ADJ
inlawrev-2428	98	54	matter	matter	NOUN
inlawrev-2428	98	55	,	,	PUNCT
inlawrev-2428	98	56	only	only	ADV
inlawrev-2428	98	57	nonresidents	nonresident	NOUN
inlawrev-2428	98	58	of	of	ADP
inlawrev-2428	98	59	the	the	DET
inlawrev-2428	98	60	state	state	NOUN
inlawrev-2428	98	61	were	be	AUX
inlawrev-2428	98	62	paying	pay	VERB
inlawrev-2428	98	63	the	the	DET
inlawrev-2428	98	64	tax	tax	NOUN
inlawrev-2428	98	65	.	.	PUNCT
inlawrev-2428	99	1	indiana	indiana	PROPN
inlawrev-2428	99	2	residents	resident	NOUN
inlawrev-2428	99	3	did	do	AUX
inlawrev-2428	99	4	not	not	PART
inlawrev-2428	99	5	actually	actually	ADV
inlawrev-2428	99	6	pay	pay	VERB
inlawrev-2428	99	7	the	the	DET
inlawrev-2428	99	8	tax	tax	NOUN
inlawrev-2428	99	9	because	because	SCONJ
inlawrev-2428	99	10	of	of	ADP
inlawrev-2428	99	11	a	a	DET
inlawrev-2428	99	12	tax	tax	NOUN
inlawrev-2428	99	13	credit	credit	NOUN
inlawrev-2428	99	14	provision	provision	NOUN
inlawrev-2428	99	15	which	which	PRON
inlawrev-2428	99	16	provided	provide	VERB
inlawrev-2428	99	17	that	that	SCONJ
inlawrev-2428	99	18	an	an	DET
inlawrev-2428	99	19	individual	individual	NOUN
inlawrev-2428	99	20	's	's	PART
inlawrev-2428	99	21	indiana	indiana	PROPN
inlawrev-2428	99	22	state	state	PROPN
inlawrev-2428	99	23	income	income	NOUN
inlawrev-2428	99	24	tax	tax	NOUN
inlawrev-2428	99	25	liability	liability	NOUN
inlawrev-2428	99	26	could	could	AUX
inlawrev-2428	99	27	be	be	AUX
inlawrev-2428	99	28	applied	apply	VERB
inlawrev-2428	99	29	as	as	ADP
inlawrev-2428	99	30	an	an	DET
inlawrev-2428	99	31	offsetting	offset	VERB
inlawrev-2428	99	32	credit	credit	NOUN
inlawrev-2428	99	33	against	against	ADP
inlawrev-2428	99	34	any	any	DET
inlawrev-2428	99	35	local	local	ADJ
inlawrev-2428	99	36	occupation	occupation	NOUN
inlawrev-2428	99	37	tax	tax	NOUN
inlawrev-2428	99	38	liability.^	liability.^	NUM
inlawrev-2428	99	39	®	®	NOUN
inlawrev-2428	99	40	because	because	SCONJ
inlawrev-2428	99	41	a	a	DET
inlawrev-2428	99	42	resident	resident	NOUN
inlawrev-2428	99	43	's	's	PART
inlawrev-2428	99	44	state	state	NOUN
inlawrev-2428	99	45	income	income	NOUN
inlawrev-2428	99	46	tax	tax	NOUN
inlawrev-2428	99	47	liability	liability	NOUN
inlawrev-2428	99	48	would	would	AUX
inlawrev-2428	99	49	invariably	invariably	ADV
inlawrev-2428	99	50	be	be	AUX
inlawrev-2428	99	51	greater	great	ADJ
inlawrev-2428	99	52	than	than	ADP
inlawrev-2428	99	53	any	any	DET
inlawrev-2428	99	54	local	local	ADJ
inlawrev-2428	99	55	occupation	occupation	NOUN
inlawrev-2428	99	56	tax	tax	NOUN
inlawrev-2428	99	57	liability	liability	NOUN
inlawrev-2428	99	58	,	,	PUNCT
inlawrev-2428	99	59	the	the	DET
inlawrev-2428	99	60	state	state	NOUN
inlawrev-2428	99	61	tax	tax	NOUN
inlawrev-2428	99	62	credit	credit	NOUN
inlawrev-2428	99	63	eliminated	eliminate	VERB
inlawrev-2428	99	64	the	the	DET
inlawrev-2428	99	65	latter	latter	ADJ
inlawrev-2428	99	66	.	.	PUNCT
inlawrev-2428	100	1	''	''	PUNCT
inlawrev-2428	100	2	i	i	PRON
inlawrev-2428	100	3	d.	d.	PROPN
inlawrev-2428	100	4	^m06	^m06	NOUN
inlawrev-2428	100	5	n.e.2d	n.e.2d	VERB
inlawrev-2428	100	6	646	646	NUM
inlawrev-2428	100	7	(	(	PUNCT
inlawrev-2428	100	8	ind	ind	NOUN
inlawrev-2428	100	9	.	.	PUNCT
inlawrev-2428	100	10	1980	1980	NUM
inlawrev-2428	100	11	)	)	PUNCT
inlawrev-2428	100	12	.	.	PUNCT
inlawrev-2428	101	1	27t"ind	27t"ind	NOUN
inlawrev-2428	101	2	.	.	PUNCT
inlawrev-2428	102	1	code	code	PROPN
inlawrev-2428	102	2	§	§	PROPN
inlawrev-2428	102	3	§	§	PROPN
inlawrev-2428	102	4	6	6	NUM
inlawrev-2428	102	5	-	-	SYM
inlawrev-2428	102	6	3.5	3.5	NUM
inlawrev-2428	102	7	-	-	PUNCT
inlawrev-2428	102	8	3	3	NUM
inlawrev-2428	102	9	-	-	SYM
inlawrev-2428	102	10	1	1	NUM
inlawrev-2428	102	11	to	to	ADP
inlawrev-2428	102	12	-14	-14	PUNCT
inlawrev-2428	102	13	(	(	PUNCT
inlawrev-2428	102	14	1976	1976	NUM
inlawrev-2428	102	15	&	&	CCONJ
inlawrev-2428	102	16	supp	supp	PROPN
inlawrev-2428	102	17	.	.	PUNCT
inlawrev-2428	103	1	1980	1980	NUM
inlawrev-2428	103	2	)	)	PUNCT
inlawrev-2428	103	3	.	.	PUNCT
inlawrev-2428	104	1	^id	^id	PROPN
inlawrev-2428	104	2	.	.	PUNCT
inlawrev-2428	105	1	§	§	PROPN
inlawrev-2428	105	2	6	6	NUM
inlawrev-2428	105	3	-	-	SYM
inlawrev-2428	105	4	3.5	3.5	NUM
inlawrev-2428	105	5	-	-	PUNCT
inlawrev-2428	105	6	3	3	NUM
inlawrev-2428	105	7	-	-	SYM
inlawrev-2428	105	8	2	2	NUM
inlawrev-2428	105	9	(	(	PUNCT
inlawrev-2428	105	10	1976	1976	NUM
inlawrev-2428	105	11	)	)	PUNCT
inlawrev-2428	105	12	provides	provide	VERB
inlawrev-2428	105	13	that	that	SCONJ
inlawrev-2428	105	14	a	a	DET
inlawrev-2428	105	15	local	local	ADJ
inlawrev-2428	105	16	government	government	NOUN
inlawrev-2428	105	17	may	may	AUX
inlawrev-2428	105	18	adopt	adopt	VERB
inlawrev-2428	105	19	an	an	DET
inlawrev-2428	105	20	ordinance	ordinance	NOUN
inlawrev-2428	105	21	which	which	PRON
inlawrev-2428	105	22	imposes	impose	VERB
inlawrev-2428	105	23	an	an	DET
inlawrev-2428	105	24	occupation	occupation	NOUN
inlawrev-2428	105	25	tax	tax	NOUN
inlawrev-2428	105	26	on	on	ADP
inlawrev-2428	105	27	employees	employee	NOUN
inlawrev-2428	105	28	who	who	PRON
inlawrev-2428	105	29	are	be	AUX
inlawrev-2428	105	30	"	"	PUNCT
inlawrev-2428	105	31	principally	principally	ADV
inlawrev-2428	105	32	employed	employ	VERB
inlawrev-2428	105	33	in	in	ADP
inlawrev-2428	105	34	the	the	DET
inlawrev-2428	105	35	county	county	NOUN
inlawrev-2428	105	36	.	.	PUNCT
inlawrev-2428	105	37	"	"	PUNCT
inlawrev-2428	106	1	i	i	PRON
inlawrev-2428	106	2	d.	d.	PROPN
inlawrev-2428	106	3	§	§	PROPN
inlawrev-2428	106	4	6	6	NUM
inlawrev-2428	106	5	-	-	SYM
inlawrev-2428	106	6	3.5	3.5	NUM
inlawrev-2428	106	7	-	-	PUNCT
inlawrev-2428	106	8	3	3	NUM
inlawrev-2428	106	9	-	-	SYM
inlawrev-2428	106	10	1	1	NUM
inlawrev-2428	106	11	(	(	PUNCT
inlawrev-2428	106	12	3	3	NUM
inlawrev-2428	106	13	)	)	PUNCT
inlawrev-2428	106	14	defines	define	VERB
inlawrev-2428	106	15	an	an	DET
inlawrev-2428	106	16	"	"	PUNCT
inlawrev-2428	106	17	[	[	X
inlawrev-2428	106	18	e]mployee	e]mployee	X
inlawrev-2428	106	19	who	who	PRON
inlawrev-2428	106	20	is	be	AUX
inlawrev-2428	106	21	principally	principally	ADV
inlawrev-2428	106	22	employed	employ	VERB
inlawrev-2428	106	23	in	in	ADP
inlawrev-2428	106	24	the	the	DET
inlawrev-2428	106	25	governmental	governmental	ADJ
inlawrev-2428	106	26	entity	entity	NOUN
inlawrev-2428	106	27	imposing	impose	VERB
inlawrev-2428	106	28	the	the	DET
inlawrev-2428	106	29	tax	tax	NOUN
inlawrev-2428	106	30	"	"	PUNCT
inlawrev-2428	106	31	as	as	ADP
inlawrev-2428	106	32	"	"	PUNCT
inlawrev-2428	106	33	an	an	DET
inlawrev-2428	106	34	employee	employee	NOUN
inlawrev-2428	106	35	who	who	PRON
inlawrev-2428	106	36	devotes	devote	VERB
inlawrev-2428	106	37	more	more	ADJ
inlawrev-2428	106	38	than	than	ADP
inlawrev-2428	106	39	fifty	fifty	NUM
inlawrev-2428	106	40	percent	percent	NOUN
inlawrev-2428	106	41	of	of	ADP
inlawrev-2428	106	42	the	the	DET
inlawrev-2428	106	43	time	time	NOUN
inlawrev-2428	106	44	that	that	PRON
inlawrev-2428	106	45	he	he	PRON
inlawrev-2428	106	46	works	work	VERB
inlawrev-2428	106	47	for	for	ADP
inlawrev-2428	106	48	his	his	PRON
inlawrev-2428	106	49	employer	employer	NOUN
inlawrev-2428	106	50	to	to	ADP
inlawrev-2428	106	51	services	service	NOUN
inlawrev-2428	106	52	which	which	PRON
inlawrev-2428	106	53	he	he	PRON
inlawrev-2428	106	54	provides	provide	VERB
inlawrev-2428	106	55	in	in	ADP
inlawrev-2428	106	56	the	the	DET
inlawrev-2428	106	57	county	county	NOUN
inlawrev-2428	106	58	,	,	PUNCT
inlawrev-2428	106	59	city	city	NOUN
inlawrev-2428	106	60	,	,	PUNCT
inlawrev-2428	106	61	or	or	CCONJ
inlawrev-2428	106	62	town	town	NOUN
inlawrev-2428	106	63	,	,	PUNCT
inlawrev-2428	106	64	imposing	impose	VERB
inlawrev-2428	106	65	the	the	DET
inlawrev-2428	106	66	occupation	occupation	NOUN
inlawrev-2428	106	67	income	income	NOUN
inlawrev-2428	106	68	tax	tax	NOUN
inlawrev-2428	106	69	.	.	PUNCT
inlawrev-2428	106	70	"	"	PUNCT
inlawrev-2428	107	1	"	"	PUNCT
inlawrev-2428	107	2	see	see	VERB
inlawrev-2428	107	3	i	i	PRON
inlawrev-2428	107	4	d.	d.	PROPN
inlawrev-2428	107	5	§	§	PROPN
inlawrev-2428	107	6	6	6	NUM
inlawrev-2428	107	7	-	-	SYM
inlawrev-2428	107	8	3.5	3.5	NUM
inlawrev-2428	107	9	-	-	PUNCT
inlawrev-2428	107	10	3	3	NUM
inlawrev-2428	107	11	-	-	SYM
inlawrev-2428	107	12	6	6	NUM
inlawrev-2428	107	13	.	.	NOUN
inlawrev-2428	107	14	528	528	NUM
inlawrev-2428	107	15	indiana	indiana	PROPN
inlawrev-2428	107	16	law	law	PROPN
inlawrev-2428	107	17	review	review	NOUN
inlawrev-2428	107	18	[	[	X
inlawrev-2428	107	19	vol	vol	NOUN
inlawrev-2428	107	20	.	.	NOUN
inlawrev-2428	107	21	14:523	14:523	NUM
inlawrev-2428	108	1	the	the	DET
inlawrev-2428	108	2	taxpayers	taxpayer	NOUN
inlawrev-2428	108	3	in	in	ADP
inlawrev-2428	108	4	lee	lee	PROPN
inlawrev-2428	108	5	were	be	AUX
inlawrev-2428	108	6	residents	resident	NOUN
inlawrev-2428	108	7	of	of	ADP
inlawrev-2428	108	8	kentucky	kentucky	PROPN
inlawrev-2428	108	9	who	who	PRON
inlawrev-2428	108	10	worked	work	VERB
inlawrev-2428	108	11	in	in	ADP
inlawrev-2428	108	12	clark	clark	PROPN
inlawrev-2428	108	13	county	county	PROPN
inlawrev-2428	108	14	,	,	PUNCT
inlawrev-2428	108	15	indiana	indiana	PROPN
inlawrev-2428	108	16	,	,	PUNCT
inlawrev-2428	108	17	one	one	NUM
inlawrev-2428	108	18	of	of	ADP
inlawrev-2428	108	19	the	the	DET
inlawrev-2428	108	20	local	local	ADJ
inlawrev-2428	108	21	governmental	governmental	ADJ
inlawrev-2428	108	22	entities	entity	NOUN
inlawrev-2428	108	23	which	which	PRON
inlawrev-2428	108	24	had	have	AUX
inlawrev-2428	108	25	adopted	adopt	VERB
inlawrev-2428	108	26	the	the	DET
inlawrev-2428	108	27	local	local	ADJ
inlawrev-2428	108	28	occupation	occupation	NOUN
inlawrev-2428	108	29	income	income	NOUN
inlawrev-2428	108	30	tax	tax	NOUN
inlawrev-2428	108	31	.	.	PUNCT
inlawrev-2428	109	1	under	under	ADP
inlawrev-2428	109	2	the	the	DET
inlawrev-2428	109	3	indiana	indiana	PROPN
inlawrev-2428	109	4	-	-	PUNCT
inlawrev-2428	109	5	kentucky	kentucky	PROPN
inlawrev-2428	109	6	state	state	PROPN
inlawrev-2428	109	7	income	income	NOUN
inlawrev-2428	109	8	tax	tax	NOUN
inlawrev-2428	109	9	reciprocity	reciprocity	NOUN
inlawrev-2428	109	10	agreement,^	agreement,^	PROPN
inlawrev-2428	109	11	"	"	PUNCT
inlawrev-2428	109	12	these	these	DET
inlawrev-2428	109	13	taxpayers	taxpayer	NOUN
inlawrev-2428	109	14	did	do	AUX
inlawrev-2428	109	15	not	not	PART
inlawrev-2428	109	16	pay	pay	VERB
inlawrev-2428	109	17	indiana	indiana	NOUN
inlawrev-2428	109	18	adjusted	adjust	VERB
inlawrev-2428	109	19	gross	gross	ADJ
inlawrev-2428	109	20	income	income	NOUN
inlawrev-2428	109	21	tax	tax	NOUN
inlawrev-2428	109	22	.	.	PUNCT
inlawrev-2428	110	1	therefore	therefore	ADV
inlawrev-2428	110	2	,	,	PUNCT
inlawrev-2428	110	3	they	they	PRON
inlawrev-2428	110	4	could	could	AUX
inlawrev-2428	110	5	not	not	PART
inlawrev-2428	110	6	avail	avail	VERB
inlawrev-2428	110	7	themselves	themselves	PRON
inlawrev-2428	110	8	of	of	ADP
inlawrev-2428	110	9	the	the	DET
inlawrev-2428	110	10	credit	credit	NOUN
inlawrev-2428	110	11	provision	provision	NOUN
inlawrev-2428	110	12	but	but	CCONJ
inlawrev-2428	110	13	instead	instead	ADV
inlawrev-2428	110	14	were	be	AUX
inlawrev-2428	110	15	obligated	obligate	VERB
inlawrev-2428	110	16	to	to	PART
inlawrev-2428	110	17	pay	pay	VERB
inlawrev-2428	110	18	the	the	DET
inlawrev-2428	110	19	local	local	ADJ
inlawrev-2428	110	20	occupation	occupation	NOUN
inlawrev-2428	110	21	tax	tax	NOUN
inlawrev-2428	110	22	.	.	PUNCT
inlawrev-2428	111	1	based	base	VERB
inlawrev-2428	111	2	on	on	ADP
inlawrev-2428	111	3	the	the	DET
inlawrev-2428	111	4	authority	authority	NOUN
inlawrev-2428	111	5	of	of	ADP
inlawrev-2428	111	6	austin	austin	PROPN
inlawrev-2428	111	7	v.	v.	PROPN
inlawrev-2428	111	8	new	new	PROPN
inlawrev-2428	111	9	hampshire,^^	hampshire,^^	PROPN
inlawrev-2428	111	10	the	the	DET
inlawrev-2428	111	11	indiana	indiana	PROPN
inlawrev-2428	111	12	supreme	supreme	PROPN
inlawrev-2428	111	13	court	court	PROPN
inlawrev-2428	111	14	declared^^	declared^^	VERB
inlawrev-2428	111	15	that	that	SCONJ
inlawrev-2428	111	16	the	the	DET
inlawrev-2428	111	17	indiana	indiana	PROPN
inlawrev-2428	111	18	occupation	occupation	PROPN
inlawrev-2428	111	19	income	income	NOUN
inlawrev-2428	111	20	tax	tax	NOUN
inlawrev-2428	111	21	law	law	NOUN
inlawrev-2428	111	22	,	,	PUNCT
inlawrev-2428	111	23	by	by	ADP
inlawrev-2428	111	24	effectively	effectively	ADV
inlawrev-2428	111	25	taxing	tax	VERB
inlawrev-2428	111	26	only	only	ADJ
inlawrev-2428	111	27	nonresidents	nonresident	NOUN
inlawrev-2428	111	28	,	,	PUNCT
inlawrev-2428	111	29	was	be	AUX
inlawrev-2428	111	30	an	an	DET
inlawrev-2428	111	31	unconstitutional	unconstitutional	ADJ
inlawrev-2428	111	32	violation	violation	NOUN
inlawrev-2428	111	33	of	of	ADP
inlawrev-2428	111	34	the	the	DET
inlawrev-2428	111	35	privileges	privilege	NOUN
inlawrev-2428	111	36	and	and	CCONJ
inlawrev-2428	111	37	immunities	immunity	NOUN
inlawrev-2428	111	38	clause	clause	NOUN
inlawrev-2428	111	39	of	of	ADP
inlawrev-2428	111	40	the	the	DET
inlawrev-2428	111	41	united	united	PROPN
inlawrev-2428	111	42	states	states	PROPN
inlawrev-2428	111	43	constitution.^	constitution.^	PROPN
inlawrev-2428	111	44	'	'	PUNCT
inlawrev-2428	111	45	in	in	ADP
inlawrev-2428	111	46	light	light	NOUN
inlawrev-2428	111	47	of	of	ADP
inlawrev-2428	111	48	austin	austin	PROPN
inlawrev-2428	111	49	,	,	PUNCT
inlawrev-2428	111	50	the	the	DET
inlawrev-2428	111	51	court	court	NOUN
inlawrev-2428	111	52	's	's	PART
inlawrev-2428	111	53	decision	decision	NOUN
inlawrev-2428	111	54	in	in	ADP
inlawrev-2428	111	55	lee	lee	PROPN
inlawrev-2428	111	56	on	on	ADP
inlawrev-2428	111	57	the	the	DET
inlawrev-2428	111	58	constitutional	constitutional	ADJ
inlawrev-2428	111	59	issue	issue	NOUN
inlawrev-2428	111	60	could	could	AUX
inlawrev-2428	111	61	have	have	AUX
inlawrev-2428	111	62	been	be	AUX
inlawrev-2428	111	63	anticipated	anticipate	VERB
inlawrev-2428	111	64	,	,	PUNCT
inlawrev-2428	111	65	but	but	CCONJ
inlawrev-2428	111	66	its	its	PRON
inlawrev-2428	111	67	collateral	collateral	NOUN
inlawrev-2428	111	68	ruling	ruling	NOUN
inlawrev-2428	111	69	on	on	ADP
inlawrev-2428	111	70	the	the	DET
inlawrev-2428	111	71	class	class	NOUN
inlawrev-2428	111	72	action	action	NOUN
inlawrev-2428	111	73	question	question	NOUN
inlawrev-2428	111	74	was	be	AUX
inlawrev-2428	111	75	surely	surely	ADV
inlawrev-2428	111	76	a	a	DET
inlawrev-2428	111	77	surprise	surprise	NOUN
inlawrev-2428	111	78	to	to	ADP
inlawrev-2428	111	79	most	most	ADJ
inlawrev-2428	111	80	followers	follower	NOUN
inlawrev-2428	111	81	of	of	ADP
inlawrev-2428	111	82	indiana	indiana	PROPN
inlawrev-2428	111	83	taxation	taxation	PROPN
inlawrev-2428	111	84	.	.	PUNCT
inlawrev-2428	112	1	the	the	DET
inlawrev-2428	112	2	kentucky	kentucky	PROPN
inlawrev-2428	112	3	plaintiffs	plaintiffs	PROPN
inlawrev-2428	112	4	had	have	AUX
inlawrev-2428	112	5	brought	bring	VERB
inlawrev-2428	112	6	their	their	PRON
inlawrev-2428	112	7	action	action	NOUN
inlawrev-2428	112	8	for	for	ADP
inlawrev-2428	112	9	a	a	DET
inlawrev-2428	112	10	refund	refund	NOUN
inlawrev-2428	112	11	of	of	ADP
inlawrev-2428	112	12	the	the	DET
inlawrev-2428	112	13	unlawfully	unlawfully	ADV
inlawrev-2428	112	14	collected	collect	VERB
inlawrev-2428	112	15	occupation	occupation	NOUN
inlawrev-2428	112	16	income	income	NOUN
inlawrev-2428	112	17	tax	tax	NOUN
inlawrev-2428	112	18	on	on	ADP
inlawrev-2428	112	19	behalf	behalf	NOUN
inlawrev-2428	112	20	of	of	ADP
inlawrev-2428	112	21	themselves	themselves	PRON
inlawrev-2428	112	22	and	and	CCONJ
inlawrev-2428	112	23	"	"	PUNCT
inlawrev-2428	112	24	all	all	DET
inlawrev-2428	112	25	persons	person	NOUN
inlawrev-2428	112	26	being	be	AUX
inlawrev-2428	112	27	nonresidents	nonresident	NOUN
inlawrev-2428	112	28	of	of	ADP
inlawrev-2428	112	29	,	,	PUNCT
inlawrev-2428	112	30	or	or	CCONJ
inlawrev-2428	112	31	domiciled	domicile	VERB
inlawrev-2428	112	32	without	without	ADP
inlawrev-2428	112	33	the	the	DET
inlawrev-2428	112	34	state	state	NOUN
inlawrev-2428	112	35	of	of	ADP
inlawrev-2428	112	36	indiana	indiana	PROPN
inlawrev-2428	112	37	,	,	PUNCT
inlawrev-2428	112	38	while	while	SCONJ
inlawrev-2428	112	39	principally	principally	ADV
inlawrev-2428	112	40	employed	employ	VERB
inlawrev-2428	112	41	within	within	ADP
inlawrev-2428	112	42	the	the	DET
inlawrev-2428	112	43	state	state	NOUN
inlawrev-2428	112	44	of	of	ADP
inlawrev-2428	112	45	indiana	indiana	PROPN
inlawrev-2428	112	46	.	.	PUNCT
inlawrev-2428	113	1	"'^	"'^	NUM
inlawrev-2428	113	2	each	each	PRON
inlawrev-2428	113	3	of	of	ADP
inlawrev-2428	113	4	the	the	DET
inlawrev-2428	113	5	named	name	VERB
inlawrev-2428	113	6	taxpayer	taxpayer	NOUN
inlawrev-2428	113	7	plaintiffs	plaintiff	NOUN
inlawrev-2428	113	8	had	have	AUX
inlawrev-2428	113	9	followed	follow	VERB
inlawrev-2428	113	10	the	the	DET
inlawrev-2428	113	11	express	express	ADJ
inlawrev-2428	113	12	statutory	statutory	ADJ
inlawrev-2428	113	13	procedures	procedure	NOUN
inlawrev-2428	113	14	required	require	VERB
inlawrev-2428	113	15	for	for	ADP
inlawrev-2428	113	16	instituting	institute	VERB
inlawrev-2428	113	17	a	a	DET
inlawrev-2428	113	18	court	court	NOUN
inlawrev-2428	113	19	action	action	NOUN
inlawrev-2428	113	20	for	for	ADP
inlawrev-2428	113	21	a	a	DET
inlawrev-2428	113	22	tax	tax	NOUN
inlawrev-2428	113	23	refund	refund	NOUN
inlawrev-2428	113	24	.	.	PUNCT
inlawrev-2428	114	1	'^	'^	AUX
inlawrev-2428	114	2	the	the	DET
inlawrev-2428	114	3	trial	trial	NOUN
inlawrev-2428	114	4	court	court	NOUN
inlawrev-2428	114	5	had	have	AUX
inlawrev-2428	114	6	ruled	rule	VERB
inlawrev-2428	114	7	that	that	SCONJ
inlawrev-2428	114	8	under	under	ADP
inlawrev-2428	114	9	indiana	indiana	PROPN
inlawrev-2428	114	10	trial	trial	NOUN
inlawrev-2428	114	11	rule	rule	NOUN
inlawrev-2428	114	12	23(ap	23(ap	NUM
inlawrev-2428	114	13	and	and	CCONJ
inlawrev-2428	114	14	subsection	subsection	NOUN
inlawrev-2428	114	15	2	2	NUM
inlawrev-2428	114	16	of	of	ADP
inlawrev-2428	114	17	indiana	indiana	PROPN
inlawrev-2428	114	18	trial	trial	PROPN
inlawrev-2428	114	19	rule	rule	NOUN
inlawrev-2428	114	20	23(b	23(b	NUM
inlawrev-2428	114	21	)	)	PUNCT
inlawrev-2428	114	22	,	,	PUNCT
inlawrev-2428	114	23	''	''	PUNCT
inlawrev-2428	114	24	the	the	DET
inlawrev-2428	114	25	named	name	VERB
inlawrev-2428	114	26	plaintiffs	plaintiff	NOUN
inlawrev-2428	114	27	were	be	AUX
inlawrev-2428	114	28	proper	proper	ADJ
inlawrev-2428	114	29	and	and	CCONJ
inlawrev-2428	114	30	adequate	adequate	ADJ
inlawrev-2428	114	31	representatives	representative	NOUN
inlawrev-2428	114	32	of	of	ADP
inlawrev-2428	114	33	the	the	DET
inlawrev-2428	114	34	class	class	NOUN
inlawrev-2428	114	35	of	of	ADP
inlawrev-2428	114	36	nonresident	nonresident	ADJ
inlawrev-2428	114	37	taxpayers	taxpayer	NOUN
inlawrev-2428	114	38	who	who	PRON
inlawrev-2428	114	39	had	have	AUX
inlawrev-2428	114	40	been	be	AUX
inlawrev-2428	114	41	obliged	oblige	VERB
inlawrev-2428	114	42	to	to	PART
inlawrev-2428	114	43	pay	pay	VERB
inlawrev-2428	114	44	the	the	DET
inlawrev-2428	114	45	occupation	occupation	NOUN
inlawrev-2428	114	46	income	income	NOUN
inlawrev-2428	114	47	tax	tax	NOUN
inlawrev-2428	114	48	and	and	CCONJ
inlawrev-2428	114	49	that	that	SCONJ
inlawrev-2428	114	50	the	the	DET
inlawrev-2428	114	51	case	case	NOUN
inlawrev-2428	114	52	was	be	AUX
inlawrev-2428	114	53	properly	properly	ADV
inlawrev-2428	114	54	maintainable	maintainable	ADJ
inlawrev-2428	114	55	as	as	ADP
inlawrev-2428	114	56	a	a	DET
inlawrev-2428	114	57	class	class	NOUN
inlawrev-2428	114	58	action	action	NOUN
inlawrev-2428	114	59	.	.	PUNCT
inlawrev-2428	114	60	'	'	PUNCT
inlawrev-2428	115	1	*	*	PUNCT
inlawrev-2428	115	2	on	on	ADP
inlawrev-2428	115	3	appeal	appeal	NOUN
inlawrev-2428	115	4	,	,	PUNCT
inlawrev-2428	115	5	the	the	DET
inlawrev-2428	115	6	state	state	NOUN
inlawrev-2428	115	7	contended	contend	VERB
inlawrev-2428	115	8	that	that	SCONJ
inlawrev-2428	115	9	the	the	DET
inlawrev-2428	115	10	trial	trial	NOUN
inlawrev-2428	115	11	court	court	NOUN
inlawrev-2428	115	12	had	have	AUX
inlawrev-2428	115	13	erred	err	VERB
inlawrev-2428	115	14	in	in	ADP
inlawrev-2428	115	15	ordering	order	VERB
inlawrev-2428	115	16	the	the	DET
inlawrev-2428	115	17	case	case	NOUN
inlawrev-2428	115	18	maintainable	maintainable	ADJ
inlawrev-2428	115	19	as	as	ADP
inlawrev-2428	115	20	a	a	DET
inlawrev-2428	115	21	class	class	NOUN
inlawrev-2428	115	22	action	action	NOUN
inlawrev-2428	115	23	because	because	SCONJ
inlawrev-2428	115	24	there	there	PRON
inlawrev-2428	115	25	had	have	AUX
inlawrev-2428	115	26	'	'	PUNCT
inlawrev-2428	115	27	"	"	PUNCT
inlawrev-2428	115	28	see	see	VERB
inlawrev-2428	115	29	i	i	PRON
inlawrev-2428	115	30	d.	d.	PROPN
inlawrev-2428	115	31	§	§	PROPN
inlawrev-2428	115	32	6	6	NUM
inlawrev-2428	115	33	-	-	SYM
inlawrev-2428	115	34	3	3	NUM
inlawrev-2428	115	35	-	-	SYM
inlawrev-2428	115	36	5	5	NUM
inlawrev-2428	115	37	-	-	SYM
inlawrev-2428	115	38	1	1	NUM
inlawrev-2428	115	39	.	.	PUNCT
inlawrev-2428	116	1	-2	-2	PROPN
inlawrev-2428	116	2	;	;	PUNCT
inlawrev-2428	116	3	ky	ky	PROPN
inlawrev-2428	116	4	.	.	PROPN
inlawrev-2428	116	5	rev	rev	PROPN
inlawrev-2428	116	6	.	.	PROPN
inlawrev-2428	116	7	stat	stat	PROPN
inlawrev-2428	116	8	.	.	PUNCT
inlawrev-2428	117	1	§	§	PROPN
inlawrev-2428	117	2	141.070(2	141.070(2	NUM
inlawrev-2428	117	3	)	)	PUNCT
inlawrev-2428	117	4	(	(	PUNCT
inlawrev-2428	117	5	1970	1970	NUM
inlawrev-2428	117	6	&	&	CCONJ
inlawrev-2428	117	7	supp	supp	PROPN
inlawrev-2428	117	8	.	.	PUNCT
inlawrev-2428	118	1	1980	1980	NUM
inlawrev-2428	118	2	)	)	PUNCT
inlawrev-2428	118	3	.	.	PUNCT
inlawrev-2428	119	1	^'420	^'420	NUM
inlawrev-2428	120	1	u.s	u.s	PROPN
inlawrev-2428	120	2	.	.	PROPN
inlawrev-2428	120	3	656	656	NUM
inlawrev-2428	120	4	(	(	PUNCT
inlawrev-2428	120	5	1975	1975	NUM
inlawrev-2428	120	6	)	)	PUNCT
inlawrev-2428	120	7	.	.	PUNCT
inlawrev-2428	121	1	austin	austin	PROPN
inlawrev-2428	121	2	was	be	AUX
inlawrev-2428	121	3	also	also	ADV
inlawrev-2428	121	4	a	a	DET
inlawrev-2428	121	5	taxpayer	taxpayer	NOUN
inlawrev-2428	121	6	class	class	NOUN
inlawrev-2428	121	7	action	action	NOUN
inlawrev-2428	121	8	challenging	challenge	VERB
inlawrev-2428	121	9	a	a	DET
inlawrev-2428	121	10	similar	similar	ADJ
inlawrev-2428	121	11	tax	tax	NOUN
inlawrev-2428	121	12	on	on	ADP
inlawrev-2428	121	13	the	the	DET
inlawrev-2428	121	14	income	income	NOUN
inlawrev-2428	121	15	of	of	ADP
inlawrev-2428	121	16	nonresidents	nonresident	NOUN
inlawrev-2428	121	17	,	,	PUNCT
inlawrev-2428	121	18	the	the	DET
inlawrev-2428	121	19	new	new	PROPN
inlawrev-2428	121	20	hampshire	hampshire	PROPN
inlawrev-2428	121	21	commuters	commuters	PROPN
inlawrev-2428	121	22	'	'	PART
inlawrev-2428	121	23	income	income	NOUN
inlawrev-2428	121	24	tax	tax	NOUN
inlawrev-2428	121	25	.	.	PUNCT
inlawrev-2428	122	1	see	see	VERB
inlawrev-2428	122	2	n.h	n.h	PROPN
inlawrev-2428	122	3	.	.	PROPN
inlawrev-2428	122	4	rev	rev	PROPN
inlawrev-2428	122	5	.	.	PROPN
inlawrev-2428	122	6	stat	stat	PROPN
inlawrev-2428	122	7	.	.	PUNCT
inlawrev-2428	123	1	ann	ann	PROPN
inlawrev-2428	123	2	.	.	PUNCT
inlawrev-2428	124	1	§	§	PROPN
inlawrev-2428	124	2	77	77	NUM
inlawrev-2428	124	3	-	-	PUNCT
inlawrev-2428	124	4	b	b	NOUN
inlawrev-2428	124	5	:	:	PUNCT
inlawrev-2428	124	6	l	l	NOUN
inlawrev-2428	124	7	to	to	ADP
inlawrev-2428	124	8	-b:28	-b:28	PROPN
inlawrev-2428	124	9	(	(	PUNCT
inlawrev-2428	124	10	1970	1970	NUM
inlawrev-2428	124	11	and	and	CCONJ
inlawrev-2428	124	12	supp	supp	PROPN
inlawrev-2428	124	13	.	.	PUNCT
inlawrev-2428	125	1	1973	1973	NUM
inlawrev-2428	125	2	)	)	PUNCT
inlawrev-2428	125	3	.	.	PUNCT
inlawrev-2428	126	1	the	the	DET
inlawrev-2428	126	2	supreme	supreme	PROPN
inlawrev-2428	126	3	court	court	PROPN
inlawrev-2428	126	4	held	hold	VERB
inlawrev-2428	126	5	that	that	SCONJ
inlawrev-2428	126	6	the	the	DET
inlawrev-2428	126	7	tax	tax	NOUN
inlawrev-2428	126	8	violated	violate	VERB
inlawrev-2428	126	9	the	the	DET
inlawrev-2428	126	10	privileges	privilege	NOUN
inlawrev-2428	126	11	and	and	CCONJ
inlawrev-2428	126	12	immunities	immunity	NOUN
inlawrev-2428	126	13	clause	clause	NOUN
inlawrev-2428	126	14	,	,	PUNCT
inlawrev-2428	126	15	u.s	u.s	PROPN
inlawrev-2428	126	16	.	.	PROPN
inlawrev-2428	126	17	const	const	PROPN
inlawrev-2428	126	18	,	,	PUNCT
inlawrev-2428	126	19	art	art	NOUN
inlawrev-2428	126	20	.	.	PUNCT
inlawrev-2428	127	1	iv	iv	X
inlawrev-2428	127	2	,	,	PUNCT
inlawrev-2428	127	3	§	§	PROPN
inlawrev-2428	127	4	2	2	NUM
inlawrev-2428	127	5	,	,	PUNCT
inlawrev-2428	127	6	cl	cl	NOUN
inlawrev-2428	127	7	.	.	NOUN
inlawrev-2428	127	8	1	1	NUM
inlawrev-2428	127	9	.	.	X
inlawrev-2428	127	10	420	420	NUM
inlawrev-2428	127	11	u.s	u.s	PROPN
inlawrev-2428	127	12	.	.	PROPN
inlawrev-2428	127	13	at	at	ADP
inlawrev-2428	127	14	668	668	NUM
inlawrev-2428	127	15	.	.	PUNCT
inlawrev-2428	128	1	the	the	DET
inlawrev-2428	128	2	supreme	supreme	PROPN
inlawrev-2428	128	3	court	court	PROPN
inlawrev-2428	128	4	made	make	VERB
inlawrev-2428	128	5	no	no	DET
inlawrev-2428	128	6	mention	mention	NOUN
inlawrev-2428	128	7	of	of	ADP
inlawrev-2428	128	8	the	the	DET
inlawrev-2428	128	9	propriety	propriety	NOUN
inlawrev-2428	128	10	of	of	ADP
inlawrev-2428	128	11	the	the	DET
inlawrev-2428	128	12	class	class	NOUN
inlawrev-2428	128	13	action	action	NOUN
inlawrev-2428	128	14	.	.	PUNCT
inlawrev-2428	129	1	"	"	PUNCT
inlawrev-2428	129	2	406	406	NUM
inlawrev-2428	129	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	129	4	at	at	ADP
inlawrev-2428	129	5	652	652	NUM
inlawrev-2428	129	6	.	.	PUNCT
inlawrev-2428	130	1	''	''	PUNCT
inlawrev-2428	130	2	u.s	u.s	PROPN
inlawrev-2428	130	3	.	.	PROPN
inlawrev-2428	130	4	const	const	PROPN
inlawrev-2428	130	5	,	,	PUNCT
inlawrev-2428	130	6	art	art	NOUN
inlawrev-2428	130	7	iv	iv	NOUN
inlawrev-2428	130	8	,	,	PUNCT
inlawrev-2428	130	9	§	§	PROPN
inlawrev-2428	130	10	2	2	NUM
inlawrev-2428	130	11	,	,	PUNCT
inlawrev-2428	130	12	cl	cl	NOUN
inlawrev-2428	130	13	.	.	NOUN
inlawrev-2428	130	14	1	1	NUM
inlawrev-2428	130	15	.	.	X
inlawrev-2428	130	16	provides	provide	VERB
inlawrev-2428	130	17	:	:	PUNCT
inlawrev-2428	130	18	"	"	PUNCT
inlawrev-2428	130	19	the	the	DET
inlawrev-2428	130	20	citizens	citizen	NOUN
inlawrev-2428	130	21	of	of	ADP
inlawrev-2428	130	22	each	each	DET
inlawrev-2428	130	23	state	state	NOUN
inlawrev-2428	130	24	shall	shall	AUX
inlawrev-2428	130	25	be	be	AUX
inlawrev-2428	130	26	entitled	entitle	VERB
inlawrev-2428	130	27	to	to	ADP
inlawrev-2428	130	28	all	all	DET
inlawrev-2428	130	29	privileges	privilege	NOUN
inlawrev-2428	130	30	and	and	CCONJ
inlawrev-2428	130	31	immunities	immunity	NOUN
inlawrev-2428	130	32	of	of	ADP
inlawrev-2428	130	33	citizens	citizen	NOUN
inlawrev-2428	130	34	in	in	ADP
inlawrev-2428	130	35	the	the	DET
inlawrev-2428	130	36	several	several	ADJ
inlawrev-2428	130	37	states	state	NOUN
inlawrev-2428	130	38	.	.	PUNCT
inlawrev-2428	130	39	"	"	PUNCT
inlawrev-2428	131	1	'	'	PUNCT
inlawrev-2428	131	2	m06	m06	NOUN
inlawrev-2428	131	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	131	4	at	at	ADP
inlawrev-2428	131	5	648	648	NUM
inlawrev-2428	131	6	.	.	PUNCT
inlawrev-2428	131	7	'	'	PUNCT
inlawrev-2428	131	8	yd	yd	VERB
inlawrev-2428	131	9	.	.	PUNCT
inlawrev-2428	132	1	at	at	ADP
inlawrev-2428	132	2	649	649	NUM
inlawrev-2428	132	3	.	.	PUNCT
inlawrev-2428	133	1	the	the	DET
inlawrev-2428	133	2	administrative	administrative	ADJ
inlawrev-2428	133	3	procedures	procedure	NOUN
inlawrev-2428	133	4	were	be	AUX
inlawrev-2428	133	5	provided	provide	VERB
inlawrev-2428	133	6	in	in	ADP
inlawrev-2428	133	7	ind	ind	PROPN
inlawrev-2428	133	8	.	.	PUNCT
inlawrev-2428	134	1	code	code	PROPN
inlawrev-2428	134	2	§	§	PROPN
inlawrev-2428	134	3	§	§	PROPN
inlawrev-2428	134	4	6	6	NUM
inlawrev-2428	134	5	-	-	SYM
inlawrev-2428	134	6	3	3	NUM
inlawrev-2428	134	7	-	-	PUNCT
inlawrev-2428	134	8	6	6	NUM
inlawrev-2428	134	9	-	-	SYM
inlawrev-2428	134	10	2	2	NUM
inlawrev-2428	134	11	,	,	PUNCT
inlawrev-2428	134	12	-4	-4	INTJ
inlawrev-2428	134	13	,	,	PUNCT
inlawrev-2428	134	14	-3.5	-3.5	PROPN
inlawrev-2428	134	15	-	-	PUNCT
inlawrev-2428	134	16	3	3	NUM
inlawrev-2428	134	17	-	-	PUNCT
inlawrev-2428	134	18	11.5(4	11.5(4	NUM
inlawrev-2428	134	19	)	)	PUNCT
inlawrev-2428	134	20	to	to	PART
inlawrev-2428	134	21	-11.5(7	-11.5(7	VERB
inlawrev-2428	134	22	)	)	PUNCT
inlawrev-2428	134	23	(	(	PUNCT
inlawrev-2428	134	24	1976	1976	NUM
inlawrev-2428	134	25	)	)	PUNCT
inlawrev-2428	134	26	.	.	PUNCT
inlawrev-2428	135	1	i	i	PRON
inlawrev-2428	135	2	d.	d.	PROPN
inlawrev-2428	135	3	§	§	PROPN
inlawrev-2428	135	4	§	§	PROPN
inlawrev-2428	135	5	6	6	NUM
inlawrev-2428	135	6	-	-	SYM
inlawrev-2428	135	7	3	3	NUM
inlawrev-2428	135	8	-	-	PUNCT
inlawrev-2428	135	9	6	6	NUM
inlawrev-2428	135	10	-	-	SYM
inlawrev-2428	135	11	2	2	NUM
inlawrev-2428	135	12	,	,	PUNCT
inlawrev-2428	135	13	-4	-4	PUNCT
inlawrev-2428	135	14	were	be	AUX
inlawrev-2428	135	15	repealed	repeal	VERB
inlawrev-2428	135	16	by	by	ADP
inlawrev-2428	135	17	act	act	NOUN
inlawrev-2428	135	18	of	of	ADP
inlawrev-2428	135	19	mar	mar	PROPN
inlawrev-2428	135	20	.	.	PROPN
inlawrev-2428	135	21	3	3	NUM
inlawrev-2428	135	22	.	.	NOUN
inlawrev-2428	135	23	1980	1980	NUM
inlawrev-2428	135	24	,	,	PUNCT
inlawrev-2428	135	25	pub	pub	NOUN
inlawrev-2428	135	26	.	.	PUNCT
inlawrev-2428	136	1	l.	l.	PROPN
inlawrev-2428	136	2	no	no	INTJ
inlawrev-2428	136	3	.	.	PROPN
inlawrev-2428	136	4	61	61	NUM
inlawrev-2428	136	5	,	,	PUNCT
inlawrev-2428	136	6	§	§	PROPN
inlawrev-2428	136	7	15	15	NUM
inlawrev-2428	136	8	,	,	PUNCT
inlawrev-2428	136	9	1980	1980	NUM
inlawrev-2428	136	10	ind	ind	NOUN
inlawrev-2428	136	11	.	.	PUNCT
inlawrev-2428	137	1	acts	act	VERB
inlawrev-2428	137	2	660	660	NUM
inlawrev-2428	137	3	,	,	PUNCT
inlawrev-2428	137	4	effective	effective	ADJ
inlawrev-2428	137	5	jan	jan	PROPN
inlawrev-2428	137	6	.	.	PROPN
inlawrev-2428	137	7	1	1	NUM
inlawrev-2428	137	8	,	,	PUNCT
inlawrev-2428	137	9	1981	1981	NUM
inlawrev-2428	137	10	.	.	PUNCT
inlawrev-2428	138	1	for	for	ADP
inlawrev-2428	138	2	the	the	DET
inlawrev-2428	138	3	current	current	ADJ
inlawrev-2428	138	4	provisions	provision	NOUN
inlawrev-2428	138	5	,	,	PUNCT
inlawrev-2428	138	6	see	see	VERB
inlawrev-2428	138	7	ind	ind	NOUN
inlawrev-2428	138	8	.	.	PUNCT
inlawrev-2428	139	1	code	code	PROPN
inlawrev-2428	139	2	§	§	PROPN
inlawrev-2428	139	3	§	§	PROPN
inlawrev-2428	139	4	6	6	NUM
inlawrev-2428	139	5	-	-	SYM
inlawrev-2428	139	6	8.1	8.1	NUM
inlawrev-2428	139	7	-	-	PUNCT
inlawrev-2428	139	8	9	9	NUM
inlawrev-2428	139	9	-	-	SYM
inlawrev-2428	139	10	1	1	NUM
inlawrev-2428	139	11	to	to	PART
inlawrev-2428	139	12	-3	-3	PUNCT
inlawrev-2428	139	13	(	(	PUNCT
inlawrev-2428	139	14	supp	supp	PROPN
inlawrev-2428	139	15	.	.	PUNCT
inlawrev-2428	139	16	1980	1980	NUM
inlawrev-2428	139	17	)	)	PUNCT
inlawrev-2428	139	18	.	.	PUNCT
inlawrev-2428	140	1	'	'	PUNCT
inlawrev-2428	140	2	"	"	PUNCT
inlawrev-2428	140	3	ind	ind	NOUN
inlawrev-2428	140	4	.	.	PUNCT
inlawrev-2428	141	1	r.	r.	PROPN
inlawrev-2428	141	2	tr	tr	VERB
inlawrev-2428	141	3	.	.	PUNCT
inlawrev-2428	142	1	p.	p.	NOUN
inlawrev-2428	142	2	23(a	23(a	NUM
inlawrev-2428	142	3	)	)	PUNCT
inlawrev-2428	142	4	.	.	PUNCT
inlawrev-2428	143	1	"	"	PUNCT
inlawrev-2428	143	2	ind	ind	NOUN
inlawrev-2428	143	3	.	.	PUNCT
inlawrev-2428	144	1	r.	r.	PROPN
inlawrev-2428	144	2	tr	tr	VERB
inlawrev-2428	144	3	.	.	PUNCT
inlawrev-2428	145	1	p.	p.	NOUN
inlawrev-2428	145	2	23(b)(2	23(b)(2	NUM
inlawrev-2428	145	3	)	)	PUNCT
inlawrev-2428	145	4	.	.	PUNCT
inlawrev-2428	146	1	'	'	PUNCT
inlawrev-2428	146	2	«	«	PUNCT
inlawrev-2428	146	3	406	406	NUM
inlawrev-2428	146	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	146	5	at	at	ADP
inlawrev-2428	146	6	648	648	NUM
inlawrev-2428	146	7	.	.	PUNCT
inlawrev-2428	146	8	1981	1981	NUM
inlawrev-2428	146	9	]	]	PUNCT
inlawrev-2428	146	10	surveytaxation	surveytaxation	NOUN
inlawrev-2428	146	11	529	529	NUM
inlawrev-2428	146	12	been	be	AUX
inlawrev-2428	146	13	no	no	DET
inlawrev-2428	146	14	showing	showing	NOUN
inlawrev-2428	146	15	to	to	ADP
inlawrev-2428	146	16	the	the	DET
inlawrev-2428	146	17	trial	trial	NOUN
inlawrev-2428	146	18	court	court	NOUN
inlawrev-2428	146	19	that	that	PRON
inlawrev-2428	146	20	all	all	DET
inlawrev-2428	146	21	the	the	DET
inlawrev-2428	146	22	members	member	NOUN
inlawrev-2428	146	23	of	of	ADP
inlawrev-2428	146	24	the	the	DET
inlawrev-2428	146	25	putative	putative	ADJ
inlawrev-2428	146	26	class	class	NOUN
inlawrev-2428	146	27	,	,	PUNCT
inlawrev-2428	146	28	that	that	ADV
inlawrev-2428	146	29	is	is	ADV
inlawrev-2428	146	30	,	,	PUNCT
inlawrev-2428	146	31	all	all	DET
inlawrev-2428	146	32	nonresident	nonresident	ADJ
inlawrev-2428	146	33	workers	worker	NOUN
inlawrev-2428	146	34	who	who	PRON
inlawrev-2428	146	35	had	have	AUX
inlawrev-2428	146	36	paid	pay	VERB
inlawrev-2428	146	37	the	the	DET
inlawrev-2428	146	38	occupation	occupation	NOUN
inlawrev-2428	146	39	income	income	NOUN
inlawrev-2428	146	40	tax	tax	NOUN
inlawrev-2428	146	41	,	,	PUNCT
inlawrev-2428	146	42	had	have	AUX
inlawrev-2428	146	43	exhausted	exhaust	VERB
inlawrev-2428	146	44	their	their	PRON
inlawrev-2428	146	45	statutory	statutory	ADJ
inlawrev-2428	146	46	administrative	administrative	ADJ
inlawrev-2428	146	47	remedies	remedy	NOUN
inlawrev-2428	146	48	.	.	PUNCT
inlawrev-2428	147	1	'^	'^	NOUN
inlawrev-2428	147	2	although	although	SCONJ
inlawrev-2428	147	3	acknowledging	acknowledge	VERB
inlawrev-2428	147	4	that	that	SCONJ
inlawrev-2428	147	5	a	a	DET
inlawrev-2428	147	6	trial	trial	NOUN
inlawrev-2428	147	7	court	court	NOUN
inlawrev-2428	147	8	is	be	AUX
inlawrev-2428	147	9	without	without	ADP
inlawrev-2428	147	10	jurisdiction	jurisdiction	NOUN
inlawrev-2428	147	11	to	to	PART
inlawrev-2428	147	12	determine	determine	VERB
inlawrev-2428	147	13	the	the	DET
inlawrev-2428	147	14	legality	legality	NOUN
inlawrev-2428	147	15	of	of	ADP
inlawrev-2428	147	16	the	the	DET
inlawrev-2428	147	17	imposition	imposition	NOUN
inlawrev-2428	147	18	of	of	ADP
inlawrev-2428	147	19	a	a	DET
inlawrev-2428	147	20	tax	tax	NOUN
inlawrev-2428	147	21	unless	unless	SCONJ
inlawrev-2428	147	22	the	the	DET
inlawrev-2428	147	23	plaintiff	plaintiff	NOUN
inlawrev-2428	147	24	has	have	AUX
inlawrev-2428	147	25	exhausted	exhaust	VERB
inlawrev-2428	147	26	administrative	administrative	ADJ
inlawrev-2428	147	27	remedies	remedy	NOUN
inlawrev-2428	147	28	,	,	PUNCT
inlawrev-2428	147	29	the	the	DET
inlawrev-2428	147	30	supreme	supreme	PROPN
inlawrev-2428	147	31	court	court	PROPN
inlawrev-2428	147	32	answered	answer	VERB
inlawrev-2428	147	33	the	the	DET
inlawrev-2428	147	34	state	state	NOUN
inlawrev-2428	147	35	's	's	PART
inlawrev-2428	147	36	contention	contention	NOUN
inlawrev-2428	147	37	thusly	thusly	ADV
inlawrev-2428	147	38	:	:	PUNCT
inlawrev-2428	147	39	in	in	ADP
inlawrev-2428	147	40	the	the	DET
inlawrev-2428	147	41	situation	situation	NOUN
inlawrev-2428	147	42	with	with	ADP
inlawrev-2428	147	43	which	which	PRON
inlawrev-2428	147	44	we	we	PRON
inlawrev-2428	147	45	are	be	AUX
inlawrev-2428	147	46	confronted	confront	VERB
inlawrev-2428	147	47	,	,	PUNCT
inlawrev-2428	147	48	the	the	DET
inlawrev-2428	147	49	named	name	VERB
inlawrev-2428	147	50	plaintiffs	plaintiff	NOUN
inlawrev-2428	147	51	personally	personally	ADV
inlawrev-2428	147	52	satisfied	satisfy	VERB
inlawrev-2428	147	53	the	the	DET
inlawrev-2428	147	54	jurisdictional	jurisdictional	ADJ
inlawrev-2428	147	55	requirements	requirement	NOUN
inlawrev-2428	147	56	of	of	ADP
inlawrev-2428	147	57	the	the	DET
inlawrev-2428	147	58	statute	statute	NOUN
inlawrev-2428	147	59	by	by	ADP
inlawrev-2428	147	60	exhausting	exhaust	VERB
inlawrev-2428	147	61	their	their	PRON
inlawrev-2428	147	62	administrative	administrative	ADJ
inlawrev-2428	147	63	remedies	remedy	NOUN
inlawrev-2428	147	64	before	before	ADP
inlawrev-2428	147	65	bringing	bring	VERB
inlawrev-2428	147	66	their	their	PRON
inlawrev-2428	147	67	action	action	NOUN
inlawrev-2428	147	68	.	.	PUNCT
inlawrev-2428	148	1	in	in	ADP
inlawrev-2428	148	2	so	so	ADV
inlawrev-2428	148	3	doing	do	VERB
inlawrev-2428	148	4	they	they	PRON
inlawrev-2428	148	5	afforded	afford	VERB
inlawrev-2428	148	6	the	the	DET
inlawrev-2428	148	7	state	state	NOUN
inlawrev-2428	148	8	government	government	NOUN
inlawrev-2428	148	9	the	the	DET
inlawrev-2428	148	10	opportunity	opportunity	NOUN
inlawrev-2428	148	11	of	of	ADP
inlawrev-2428	148	12	reckoning	reckon	VERB
inlawrev-2428	148	13	with	with	ADP
inlawrev-2428	148	14	their	their	PRON
inlawrev-2428	148	15	claim	claim	NOUN
inlawrev-2428	148	16	.	.	PUNCT
inlawrev-2428	149	1	the	the	DET
inlawrev-2428	149	2	claim	claim	NOUN
inlawrev-2428	149	3	itself	itself	PRON
inlawrev-2428	149	4	was	be	AUX
inlawrev-2428	149	5	constitutional	constitutional	ADJ
inlawrev-2428	149	6	in	in	ADP
inlawrev-2428	149	7	nature	nature	NOUN
inlawrev-2428	149	8	and	and	CCONJ
inlawrev-2428	149	9	sought	seek	VERB
inlawrev-2428	149	10	to	to	PART
inlawrev-2428	149	11	void	void	VERB
inlawrev-2428	149	12	the	the	DET
inlawrev-2428	149	13	statute	statute	NOUN
inlawrev-2428	149	14	because	because	SCONJ
inlawrev-2428	149	15	it	it	PRON
inlawrev-2428	149	16	discriminated	discriminate	VERB
inlawrev-2428	149	17	against	against	ADP
inlawrev-2428	149	18	a	a	DET
inlawrev-2428	149	19	class	class	NOUN
inlawrev-2428	149	20	to	to	PART
inlawrev-2428	149	21	which	which	PRON
inlawrev-2428	149	22	plaintiffs	plaintiff	NOUN
inlawrev-2428	149	23	belonged	belong	VERB
inlawrev-2428	149	24	,	,	PUNCT
inlawrev-2428	149	25	namely	namely	ADV
inlawrev-2428	149	26	,	,	PUNCT
inlawrev-2428	149	27	non	non	NOUN
inlawrev-2428	149	28	-	-	NOUN
inlawrev-2428	149	29	residents	resident	NOUN
inlawrev-2428	149	30	.	.	PUNCT
inlawrev-2428	150	1	it	it	PRON
inlawrev-2428	150	2	was	be	AUX
inlawrev-2428	150	3	by	by	ADP
inlawrev-2428	150	4	its	its	PRON
inlawrev-2428	150	5	nature	nature	NOUN
inlawrev-2428	150	6	a	a	DET
inlawrev-2428	150	7	claim	claim	NOUN
inlawrev-2428	150	8	which	which	PRON
inlawrev-2428	150	9	would	would	AUX
inlawrev-2428	150	10	,	,	PUNCT
inlawrev-2428	150	11	if	if	SCONJ
inlawrev-2428	150	12	successfuly	successfuly	ADV
inlawrev-2428	150	13	prosecuted	prosecute	VERB
inlawrev-2428	150	14	by	by	ADP
inlawrev-2428	150	15	a	a	DET
inlawrev-2428	150	16	lone	lone	ADJ
inlawrev-2428	150	17	plaintiff	plaintiff	NOUN
inlawrev-2428	150	18	,	,	PUNCT
inlawrev-2428	150	19	provide	provide	VERB
inlawrev-2428	150	20	a	a	DET
inlawrev-2428	150	21	basis	basis	NOUN
inlawrev-2428	150	22	for	for	ADP
inlawrev-2428	150	23	classwide	classwide	ADJ
inlawrev-2428	150	24	relief	relief	NOUN
inlawrev-2428	150	25	in	in	ADP
inlawrev-2428	150	26	the	the	DET
inlawrev-2428	150	27	absence	absence	NOUN
inlawrev-2428	150	28	of	of	ADP
inlawrev-2428	150	29	certification	certification	NOUN
inlawrev-2428	150	30	.	.	PUNCT
inlawrev-2428	151	1	we	we	PRON
inlawrev-2428	151	2	,	,	PUNCT
inlawrev-2428	151	3	therefore	therefore	ADV
inlawrev-2428	151	4	,	,	PUNCT
inlawrev-2428	151	5	conclude	conclude	VERB
inlawrev-2428	151	6	that	that	SCONJ
inlawrev-2428	151	7	the	the	DET
inlawrev-2428	151	8	certification	certification	NOUN
inlawrev-2428	151	9	of	of	ADP
inlawrev-2428	151	10	this	this	DET
inlawrev-2428	151	11	action	action	NOUN
inlawrev-2428	151	12	as	as	ADP
inlawrev-2428	151	13	a	a	DET
inlawrev-2428	151	14	class	class	NOUN
inlawrev-2428	151	15	action	action	NOUN
inlawrev-2428	151	16	does	do	AUX
inlawrev-2428	151	17	not	not	PART
inlawrev-2428	151	18	vitiate	vitiate	VERB
inlawrev-2428	151	19	or	or	CCONJ
inlawrev-2428	151	20	evade	evade	VERB
inlawrev-2428	151	21	the	the	DET
inlawrev-2428	151	22	jurisdictional	jurisdictional	ADJ
inlawrev-2428	151	23	requirements	requirement	NOUN
inlawrev-2428	151	24	of	of	ADP
inlawrev-2428	151	25	the	the	DET
inlawrev-2428	151	26	statute	statute	NOUN
inlawrev-2428	151	27	and	and	CCONJ
inlawrev-2428	151	28	is	be	AUX
inlawrev-2428	151	29	not	not	PART
inlawrev-2428	151	30	contrary	contrary	ADJ
inlawrev-2428	151	31	to	to	ADP
inlawrev-2428	151	32	the	the	DET
inlawrev-2428	151	33	case	case	NOUN
inlawrev-2428	151	34	law	law	NOUN
inlawrev-2428	151	35	cited	cite	VERB
inlawrev-2428	151	36	.	.	PUNCT
inlawrev-2428	152	1	the	the	DET
inlawrev-2428	152	2	action	action	NOUN
inlawrev-2428	152	3	satisfied	satisfy	VERB
inlawrev-2428	152	4	all	all	PRON
inlawrev-2428	152	5	of	of	ADP
inlawrev-2428	152	6	the	the	DET
inlawrev-2428	152	7	requirements	requirement	NOUN
inlawrev-2428	152	8	of	of	ADP
inlawrev-2428	152	9	trial	trial	NOUN
inlawrev-2428	152	10	rule	rule	NOUN
inlawrev-2428	152	11	23(a	23(a	NUM
inlawrev-2428	152	12	)	)	PUNCT
inlawrev-2428	152	13	and	and	CCONJ
inlawrev-2428	152	14	the	the	DET
inlawrev-2428	152	15	requirement	requirement	NOUN
inlawrev-2428	152	16	of	of	ADP
inlawrev-2428	152	17	subsection	subsection	NOUN
inlawrev-2428	152	18	2	2	NUM
inlawrev-2428	152	19	of	of	ADP
inlawrev-2428	152	20	trial	trial	NOUN
inlawrev-2428	152	21	rule	rule	NOUN
inlawrev-2428	152	22	23(b	23(b	NUM
inlawrev-2428	152	23	)	)	PUNCT
inlawrev-2428	152	24	,	,	PUNCT
inlawrev-2428	152	25	and	and	CCONJ
inlawrev-2428	152	26	therefore	therefore	ADV
inlawrev-2428	152	27	the	the	DET
inlawrev-2428	152	28	trial	trial	NOUN
inlawrev-2428	152	29	court	court	NOUN
inlawrev-2428	152	30	did	do	AUX
inlawrev-2428	152	31	not	not	PART
inlawrev-2428	152	32	err	err	VERB
inlawrev-2428	152	33	in	in	ADP
inlawrev-2428	152	34	ordering	order	VERB
inlawrev-2428	152	35	the	the	DET
inlawrev-2428	152	36	case	case	NOUN
inlawrev-2428	152	37	maintainable	maintainable	ADJ
inlawrev-2428	152	38	as	as	ADP
inlawrev-2428	152	39	a	a	DET
inlawrev-2428	152	40	class	class	NOUN
inlawrev-2428	152	41	action	action	NOUN
inlawrev-2428	152	42	.	.	PUNCT
inlawrev-2428	152	43	"	"	PUNCT
inlawrev-2428	153	1	on	on	ADP
inlawrev-2428	153	2	the	the	DET
inlawrev-2428	153	3	surface	surface	NOUN
inlawrev-2428	153	4	,	,	PUNCT
inlawrev-2428	153	5	the	the	DET
inlawrev-2428	153	6	supreme	supreme	PROPN
inlawrev-2428	153	7	court	court	PROPN
inlawrev-2428	153	8	's	's	PART
inlawrev-2428	153	9	conclusion	conclusion	NOUN
inlawrev-2428	153	10	that	that	SCONJ
inlawrev-2428	153	11	the	the	DET
inlawrev-2428	153	12	case	case	NOUN
inlawrev-2428	153	13	was	be	AUX
inlawrev-2428	153	14	maintainable	maintainable	ADJ
inlawrev-2428	153	15	as	as	ADP
inlawrev-2428	153	16	a	a	DET
inlawrev-2428	153	17	class	class	NOUN
inlawrev-2428	153	18	action	action	NOUN
inlawrev-2428	153	19	seems	seem	VERB
inlawrev-2428	153	20	inherently	inherently	ADV
inlawrev-2428	153	21	fair	fair	ADJ
inlawrev-2428	153	22	and	and	CCONJ
inlawrev-2428	153	23	appropriate	appropriate	ADJ
inlawrev-2428	153	24	.	.	PUNCT
inlawrev-2428	154	1	as	as	SCONJ
inlawrev-2428	154	2	the	the	DET
inlawrev-2428	154	3	court	court	NOUN
inlawrev-2428	154	4	observed	observe	VERB
inlawrev-2428	154	5	,	,	PUNCT
inlawrev-2428	154	6	the	the	DET
inlawrev-2428	154	7	state	state	NOUN
inlawrev-2428	154	8	had	have	AUX
inlawrev-2428	154	9	been	be	AUX
inlawrev-2428	154	10	afforded	afford	VERB
inlawrev-2428	154	11	its	its	PRON
inlawrev-2428	154	12	day	day	NOUN
inlawrev-2428	154	13	in	in	ADP
inlawrev-2428	154	14	court	court	NOUN
inlawrev-2428	154	15	to	to	PART
inlawrev-2428	154	16	respond	respond	VERB
inlawrev-2428	154	17	to	to	ADP
inlawrev-2428	154	18	the	the	DET
inlawrev-2428	154	19	singular	singular	ADJ
inlawrev-2428	154	20	legal	legal	ADJ
inlawrev-2428	154	21	issue	issue	NOUN
inlawrev-2428	154	22	affecting	affect	VERB
inlawrev-2428	154	23	all	all	DET
inlawrev-2428	154	24	members	member	NOUN
inlawrev-2428	154	25	of	of	ADP
inlawrev-2428	154	26	the	the	DET
inlawrev-2428	154	27	class	class	NOUN
inlawrev-2428	154	28	.	.	PUNCT
inlawrev-2428	154	29	"	"	PUNCT
inlawrev-2428	155	1	while	while	SCONJ
inlawrev-2428	155	2	seemingly	seemingly	ADV
inlawrev-2428	155	3	fair	fair	ADJ
inlawrev-2428	155	4	and	and	CCONJ
inlawrev-2428	155	5	appropriate	appropriate	ADJ
inlawrev-2428	155	6	,	,	PUNCT
inlawrev-2428	155	7	the	the	DET
inlawrev-2428	155	8	court	court	NOUN
inlawrev-2428	155	9	's	's	PART
inlawrev-2428	155	10	decision	decision	NOUN
inlawrev-2428	155	11	may	may	AUX
inlawrev-2428	155	12	produce	produce	VERB
inlawrev-2428	155	13	a	a	DET
inlawrev-2428	155	14	number	number	NOUN
inlawrev-2428	155	15	of	of	ADP
inlawrev-2428	155	16	problems	problem	NOUN
inlawrev-2428	155	17	yet	yet	ADV
inlawrev-2428	155	18	to	to	PART
inlawrev-2428	155	19	be	be	AUX
inlawrev-2428	155	20	identified	identify	VERB
inlawrev-2428	155	21	.	.	PUNCT
inlawrev-2428	156	1	for	for	ADP
inlawrev-2428	156	2	example	example	NOUN
inlawrev-2428	156	3	,	,	PUNCT
inlawrev-2428	156	4	how	how	SCONJ
inlawrev-2428	156	5	is	be	AUX
inlawrev-2428	156	6	the	the	DET
inlawrev-2428	156	7	three	three	NUM
inlawrev-2428	156	8	-	-	PUNCT
inlawrev-2428	156	9	year	year	NOUN
inlawrev-2428	156	10	statute	statute	NOUN
inlawrev-2428	156	11	of	of	ADP
inlawrev-2428	156	12	limitations	limitation	NOUN
inlawrev-2428	156	13	for	for	ADP
inlawrev-2428	156	14	the	the	DET
inlawrev-2428	156	15	filing	filing	NOUN
inlawrev-2428	156	16	of	of	ADP
inlawrev-2428	156	17	refund	refund	NOUN
inlawrev-2428	156	18	claims*^	claims*^	PROPN
inlawrev-2428	156	19	to	to	PART
inlawrev-2428	156	20	be	be	AUX
inlawrev-2428	156	21	applied	apply	VERB
inlawrev-2428	156	22	to	to	ADP
inlawrev-2428	156	23	class	class	NOUN
inlawrev-2428	156	24	actions	action	NOUN
inlawrev-2428	156	25	?	?	PUNCT
inlawrev-2428	157	1	this	this	DET
inlawrev-2428	157	2	statutory	statutory	ADJ
inlawrev-2428	157	3	requirement	requirement	NOUN
inlawrev-2428	157	4	serves	serve	VERB
inlawrev-2428	157	5	two	two	NUM
inlawrev-2428	157	6	crucial	crucial	ADJ
inlawrev-2428	157	7	functions	function	NOUN
inlawrev-2428	157	8	:	:	PUNCT
inlawrev-2428	157	9	first	first	ADV
inlawrev-2428	157	10	,	,	PUNCT
inlawrev-2428	157	11	it	it	PRON
inlawrev-2428	157	12	cuts	cut	VERB
inlawrev-2428	157	13	off	off	ADP
inlawrev-2428	157	14	claims	claim	NOUN
inlawrev-2428	157	15	against	against	ADP
inlawrev-2428	157	16	the	the	DET
inlawrev-2428	157	17	state	state	NOUN
inlawrev-2428	157	18	after	after	ADP
inlawrev-2428	157	19	the	the	DET
inlawrev-2428	157	20	elapse	elapse	NOUN
inlawrev-2428	157	21	of	of	ADP
inlawrev-2428	157	22	three	three	NUM
inlawrev-2428	157	23	years	year	NOUN
inlawrev-2428	157	24	,	,	PUNCT
inlawrev-2428	157	25	and	and	CCONJ
inlawrev-2428	157	26	second	second	ADV
inlawrev-2428	157	27	,	,	PUNCT
inlawrev-2428	157	28	it	it	PRON
inlawrev-2428	157	29	serves	serve	VERB
inlawrev-2428	157	30	as	as	ADP
inlawrev-2428	157	31	notice	notice	NOUN
inlawrev-2428	157	32	'	'	PUNCT
inlawrev-2428	157	33	"	"	PUNCT
inlawrev-2428	157	34	in	in	ADP
inlawrev-2428	157	35	support	support	NOUN
inlawrev-2428	157	36	of	of	ADP
inlawrev-2428	157	37	this	this	DET
inlawrev-2428	157	38	contention	contention	NOUN
inlawrev-2428	157	39	,	,	PUNCT
inlawrev-2428	157	40	the	the	DET
inlawrev-2428	157	41	state	state	NOUN
inlawrev-2428	157	42	cited	cite	VERB
inlawrev-2428	157	43	three	three	NUM
inlawrev-2428	157	44	cases	case	NOUN
inlawrev-2428	157	45	:	:	PUNCT
inlawrev-2428	157	46	state	state	NOUN
inlawrev-2428	157	47	ex	ex	X
inlawrev-2428	157	48	rel	rel	PROPN
inlawrev-2428	157	49	indiana	indiana	PROPN
inlawrev-2428	157	50	dep't	dep't	PROPN
inlawrev-2428	157	51	of	of	ADP
inlawrev-2428	157	52	state	state	NOUN
inlawrev-2428	157	53	revenue	revenue	NOUN
inlawrev-2428	157	54	v.	v.	ADP
inlawrev-2428	157	55	marion	marion	PROPN
inlawrev-2428	157	56	circuit	circuit	PROPN
inlawrev-2428	157	57	court	court	NOUN
inlawrev-2428	157	58	,	,	PUNCT
inlawrev-2428	157	59	255	255	NUM
inlawrev-2428	157	60	ind	ind	NOUN
inlawrev-2428	157	61	.	.	PUNCT
inlawrev-2428	158	1	501	501	NUM
inlawrev-2428	158	2	,	,	PUNCT
inlawrev-2428	158	3	265	265	NUM
inlawrev-2428	158	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	158	5	241	241	NUM
inlawrev-2428	158	6	(	(	PUNCT
inlawrev-2428	158	7	1971	1971	NUM
inlawrev-2428	158	8	)	)	PUNCT
inlawrev-2428	158	9	;	;	PUNCT
inlawrev-2428	158	10	marhoefer	marhoefer	PROPN
inlawrev-2428	158	11	packing	packing	PROPN
inlawrev-2428	158	12	co.	co.	PROPN
inlawrev-2428	158	13	v.	v.	ADP
inlawrev-2428	158	14	indiana	indiana	PROPN
inlawrev-2428	158	15	dep't	dep't	PROPN
inlawrev-2428	158	16	of	of	ADP
inlawrev-2428	158	17	state	state	NOUN
inlawrev-2428	158	18	revenue	revenue	NOUN
inlawrev-2428	158	19	,	,	PUNCT
inlawrev-2428	158	20	157	157	NUM
inlawrev-2428	158	21	ind	ind	NOUN
inlawrev-2428	158	22	.	.	PUNCT
inlawrev-2428	159	1	app	app	PROPN
inlawrev-2428	159	2	.	.	PROPN
inlawrev-2428	160	1	505	505	NUM
inlawrev-2428	160	2	,	,	PUNCT
inlawrev-2428	160	3	301	301	NUM
inlawrev-2428	160	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	160	5	209	209	NUM
inlawrev-2428	160	6	(	(	PUNCT
inlawrev-2428	160	7	1974	1974	NUM
inlawrev-2428	160	8	)	)	PUNCT
inlawrev-2428	160	9	;	;	PUNCT
inlawrev-2428	160	10	cooper	cooper	PROPN
inlawrev-2428	160	11	v.	v.	PROPN
inlawrev-2428	160	12	county	county	PROPN
inlawrev-2428	161	1	bd	bd	PROPN
inlawrev-2428	161	2	.	.	PROPN
inlawrev-2428	161	3	of	of	ADP
inlawrev-2428	161	4	review	review	PROPN
inlawrev-2428	161	5	,	,	PUNCT
inlawrev-2428	161	6	150	150	NUM
inlawrev-2428	161	7	ind	ind	NOUN
inlawrev-2428	161	8	.	.	PUNCT
inlawrev-2428	162	1	app	app	PROPN
inlawrev-2428	162	2	.	.	PROPN
inlawrev-2428	163	1	232	232	NUM
inlawrev-2428	163	2	,	,	PUNCT
inlawrev-2428	163	3	276	276	NUM
inlawrev-2428	163	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	163	5	533	533	NUM
inlawrev-2428	163	6	(	(	PUNCT
inlawrev-2428	163	7	1972	1972	NUM
inlawrev-2428	163	8	)	)	PUNCT
inlawrev-2428	163	9	.	.	PUNCT
inlawrev-2428	164	1	"	"	PUNCT
inlawrev-2428	164	2	406	406	NUM
inlawrev-2428	164	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	164	4	at	at	ADP
inlawrev-2428	164	5	649	649	NUM
inlawrev-2428	164	6	.	.	PUNCT
inlawrev-2428	165	1	"	"	PUNCT
inlawrev-2428	165	2	ind	ind	PROPN
inlawrev-2428	165	3	.	.	PUNCT
inlawrev-2428	165	4	code	code	PROPN
inlawrev-2428	165	5	§	§	PROPN
inlawrev-2428	165	6	6	6	NUM
inlawrev-2428	165	7	-	-	SYM
inlawrev-2428	165	8	8.1	8.1	NUM
inlawrev-2428	165	9	-	-	PUNCT
inlawrev-2428	165	10	9	9	NUM
inlawrev-2428	165	11	-	-	SYM
inlawrev-2428	165	12	1	1	NUM
inlawrev-2428	165	13	(	(	PUNCT
inlawrev-2428	165	14	supp	supp	NOUN
inlawrev-2428	165	15	.	.	PUNCT
inlawrev-2428	165	16	1980	1980	NUM
inlawrev-2428	165	17	)	)	PUNCT
inlawrev-2428	165	18	.	.	PUNCT
inlawrev-2428	166	1	530	530	NUM
inlawrev-2428	166	2	indiana	indiana	PROPN
inlawrev-2428	166	3	law	law	PROPN
inlawrev-2428	166	4	review	review	NOUN
inlawrev-2428	166	5	[	[	X
inlawrev-2428	166	6	vol	vol	NOUN
inlawrev-2428	166	7	.	.	NOUN
inlawrev-2428	166	8	14:523	14:523	NUM
inlawrev-2428	166	9	to	to	ADP
inlawrev-2428	166	10	the	the	DET
inlawrev-2428	166	11	state	state	NOUN
inlawrev-2428	166	12	of	of	ADP
inlawrev-2428	166	13	the	the	DET
inlawrev-2428	166	14	dollar	dollar	NOUN
inlawrev-2428	166	15	amount	amount	NOUN
inlawrev-2428	166	16	of	of	ADP
inlawrev-2428	166	17	revenues	revenue	NOUN
inlawrev-2428	166	18	which	which	PRON
inlawrev-2428	166	19	may	may	AUX
inlawrev-2428	166	20	have	have	VERB
inlawrev-2428	166	21	to	to	PART
inlawrev-2428	166	22	be	be	AUX
inlawrev-2428	166	23	refunded	refund	VERB
inlawrev-2428	166	24	.	.	PUNCT
inlawrev-2428	167	1	obviously	obviously	ADV
inlawrev-2428	167	2	,	,	PUNCT
inlawrev-2428	167	3	the	the	DET
inlawrev-2428	167	4	state	state	NOUN
inlawrev-2428	167	5	must	must	AUX
inlawrev-2428	167	6	be	be	AUX
inlawrev-2428	167	7	able	able	ADJ
inlawrev-2428	167	8	to	to	PART
inlawrev-2428	167	9	project	project	VERB
inlawrev-2428	167	10	its	its	PRON
inlawrev-2428	167	11	revenue	revenue	NOUN
inlawrev-2428	167	12	requirements	requirement	NOUN
inlawrev-2428	167	13	with	with	ADP
inlawrev-2428	167	14	some	some	DET
inlawrev-2428	167	15	degree	degree	NOUN
inlawrev-2428	167	16	of	of	ADP
inlawrev-2428	167	17	certainty	certainty	NOUN
inlawrev-2428	167	18	.	.	PUNCT
inlawrev-2428	168	1	the	the	DET
inlawrev-2428	168	2	added	add	VERB
inlawrev-2428	168	3	exposure	exposure	NOUN
inlawrev-2428	168	4	to	to	ADP
inlawrev-2428	168	5	taxpayer	taxpayer	NOUN
inlawrev-2428	168	6	class	class	NOUN
inlawrev-2428	168	7	action	action	NOUN
inlawrev-2428	168	8	refund	refund	NOUN
inlawrev-2428	168	9	recoveries	recovery	NOUN
inlawrev-2428	168	10	may	may	AUX
inlawrev-2428	168	11	prove	prove	VERB
inlawrev-2428	168	12	to	to	PART
inlawrev-2428	168	13	be	be	AUX
inlawrev-2428	168	14	a	a	DET
inlawrev-2428	168	15	serious	serious	ADJ
inlawrev-2428	168	16	complicating	complicate	VERB
inlawrev-2428	168	17	factor	factor	NOUN
inlawrev-2428	168	18	.	.	PUNCT
inlawrev-2428	169	1	another	another	DET
inlawrev-2428	169	2	possible	possible	ADJ
inlawrev-2428	169	3	problem	problem	NOUN
inlawrev-2428	169	4	could	could	AUX
inlawrev-2428	169	5	concern	concern	VERB
inlawrev-2428	169	6	the	the	DET
inlawrev-2428	169	7	handling	handling	NOUN
inlawrev-2428	169	8	of	of	ADP
inlawrev-2428	169	9	refund	refund	NOUN
inlawrev-2428	169	10	claims	claim	NOUN
inlawrev-2428	169	11	awarded	award	VERB
inlawrev-2428	169	12	pursuant	pursuant	ADV
inlawrev-2428	169	13	to	to	ADP
inlawrev-2428	169	14	a	a	DET
inlawrev-2428	169	15	class	class	NOUN
inlawrev-2428	169	16	action	action	NOUN
inlawrev-2428	169	17	judgment	judgment	NOUN
inlawrev-2428	169	18	in	in	ADP
inlawrev-2428	169	19	instances	instance	NOUN
inlawrev-2428	169	20	where	where	SCONJ
inlawrev-2428	169	21	an	an	DET
inlawrev-2428	169	22	individual	individual	ADJ
inlawrev-2428	169	23	member	member	NOUN
inlawrev-2428	169	24	of	of	ADP
inlawrev-2428	169	25	the	the	DET
inlawrev-2428	169	26	class	class	NOUN
inlawrev-2428	169	27	is	be	AUX
inlawrev-2428	169	28	in	in	ADP
inlawrev-2428	169	29	fact	fact	NOUN
inlawrev-2428	169	30	a	a	DET
inlawrev-2428	169	31	delinquent	delinquent	ADJ
inlawrev-2428	169	32	taxpayer	taxpayer	NOUN
inlawrev-2428	169	33	.	.	PUNCT
inlawrev-2428	170	1	perhaps	perhaps	ADV
inlawrev-2428	170	2	the	the	DET
inlawrev-2428	170	3	courts	court	NOUN
inlawrev-2428	170	4	,	,	PUNCT
inlawrev-2428	170	5	in	in	ADP
inlawrev-2428	170	6	awarding	award	VERB
inlawrev-2428	170	7	class	class	NOUN
inlawrev-2428	170	8	action	action	NOUN
inlawrev-2428	170	9	judgments	judgment	NOUN
inlawrev-2428	170	10	,	,	PUNCT
inlawrev-2428	170	11	should	should	AUX
inlawrev-2428	170	12	specify	specify	VERB
inlawrev-2428	170	13	that	that	SCONJ
inlawrev-2428	170	14	any	any	DET
inlawrev-2428	170	15	refund	refund	NOUN
inlawrev-2428	170	16	awarded	award	VERB
inlawrev-2428	170	17	to	to	ADP
inlawrev-2428	170	18	an	an	DET
inlawrev-2428	170	19	individual	individual	ADJ
inlawrev-2428	170	20	member	member	NOUN
inlawrev-2428	170	21	of	of	ADP
inlawrev-2428	170	22	the	the	DET
inlawrev-2428	170	23	class	class	NOUN
inlawrev-2428	170	24	shall	shall	AUX
inlawrev-2428	170	25	be	be	AUX
inlawrev-2428	170	26	first	first	ADV
inlawrev-2428	170	27	applied	apply	VERB
inlawrev-2428	170	28	to	to	ADP
inlawrev-2428	170	29	any	any	DET
inlawrev-2428	170	30	tax	tax	NOUN
inlawrev-2428	170	31	liability	liability	NOUN
inlawrev-2428	170	32	then	then	ADV
inlawrev-2428	170	33	delinquently	delinquently	ADV
inlawrev-2428	170	34	due	due	ADJ
inlawrev-2428	170	35	and	and	CCONJ
inlawrev-2428	170	36	owing	owe	VERB
inlawrev-2428	170	37	by	by	ADP
inlawrev-2428	170	38	such	such	ADJ
inlawrev-2428	170	39	class	class	NOUN
inlawrev-2428	170	40	member	member	NOUN
inlawrev-2428	170	41	.	.	PUNCT
inlawrev-2428	170	42	"	"	PUNCT
inlawrev-2428	171	1	while	while	SCONJ
inlawrev-2428	171	2	the	the	DET
inlawrev-2428	171	3	sheer	sheer	ADJ
inlawrev-2428	171	4	massiveness	massiveness	ADJ
inlawrev-2428	171	5	of	of	ADP
inlawrev-2428	171	6	a	a	DET
inlawrev-2428	171	7	taxpayer	taxpayer	NOUN
inlawrev-2428	171	8	class	class	NOUN
inlawrev-2428	171	9	might	might	AUX
inlawrev-2428	171	10	create	create	VERB
inlawrev-2428	171	11	awesome	awesome	ADJ
inlawrev-2428	171	12	procedural	procedural	ADJ
inlawrev-2428	171	13	problems	problem	NOUN
inlawrev-2428	171	14	,	,	PUNCT
inlawrev-2428	171	15	perhaps	perhaps	ADV
inlawrev-2428	171	16	the	the	DET
inlawrev-2428	171	17	fundamental	fundamental	ADJ
inlawrev-2428	171	18	requirements	requirement	NOUN
inlawrev-2428	171	19	of	of	ADP
inlawrev-2428	171	20	indiana	indiana	PROPN
inlawrev-2428	171	21	trial	trial	NOUN
inlawrev-2428	171	22	rule	rule	NOUN
inlawrev-2428	171	23	23	23	NUM
inlawrev-2428	171	24	will	will	AUX
inlawrev-2428	171	25	afford	afford	VERB
inlawrev-2428	171	26	the	the	DET
inlawrev-2428	171	27	most	most	ADV
inlawrev-2428	171	28	satisfactory	satisfactory	ADJ
inlawrev-2428	171	29	basis	basis	NOUN
inlawrev-2428	171	30	for	for	ADP
inlawrev-2428	171	31	resolving	resolve	VERB
inlawrev-2428	171	32	issues	issue	NOUN
inlawrev-2428	171	33	affecting	affect	VERB
inlawrev-2428	171	34	large	large	ADJ
inlawrev-2428	171	35	numbers	number	NOUN
inlawrev-2428	171	36	of	of	ADP
inlawrev-2428	171	37	taxpayers	taxpayer	NOUN
inlawrev-2428	171	38	.	.	PUNCT
inlawrev-2428	172	1	trial	trial	NOUN
inlawrev-2428	172	2	rule	rule	NOUN
inlawrev-2428	172	3	23	23	NUM
inlawrev-2428	172	4	provides	provide	VERB
inlawrev-2428	172	5	a	a	DET
inlawrev-2428	172	6	means	mean	NOUN
inlawrev-2428	172	7	to	to	PART
inlawrev-2428	172	8	handle	handle	VERB
inlawrev-2428	172	9	problems	problem	NOUN
inlawrev-2428	172	10	relating	relate	VERB
inlawrev-2428	172	11	to	to	ADP
inlawrev-2428	172	12	manageability	manageability	NOUN
inlawrev-2428	172	13	of	of	ADP
inlawrev-2428	172	14	large	large	ADJ
inlawrev-2428	172	15	groups	group	NOUN
inlawrev-2428	172	16	,	,	PUNCT
inlawrev-2428	172	17	adequacy	adequacy	NOUN
inlawrev-2428	172	18	of	of	ADP
inlawrev-2428	172	19	the	the	DET
inlawrev-2428	172	20	class	class	NOUN
inlawrev-2428	172	21	representatives	representative	NOUN
inlawrev-2428	172	22	,	,	PUNCT
inlawrev-2428	172	23	and	and	CCONJ
inlawrev-2428	172	24	the	the	DET
inlawrev-2428	172	25	necessity	necessity	NOUN
inlawrev-2428	172	26	for	for	ADP
inlawrev-2428	172	27	notice	notice	NOUN
inlawrev-2428	172	28	.	.	PUNCT
inlawrev-2428	173	1	finally	finally	ADV
inlawrev-2428	173	2	,	,	PUNCT
inlawrev-2428	173	3	it	it	PRON
inlawrev-2428	173	4	should	should	AUX
inlawrev-2428	173	5	be	be	AUX
inlawrev-2428	173	6	noted	note	VERB
inlawrev-2428	173	7	that	that	SCONJ
inlawrev-2428	173	8	the	the	DET
inlawrev-2428	173	9	supreme	supreme	PROPN
inlawrev-2428	173	10	court	court	PROPN
inlawrev-2428	173	11	in	in	ADP
inlawrev-2428	173	12	lee	lee	PROPN
inlawrev-2428	173	13	also	also	ADV
inlawrev-2428	173	14	sustained	sustain	VERB
inlawrev-2428	173	15	the	the	DET
inlawrev-2428	173	16	trial	trial	NOUN
inlawrev-2428	173	17	court	court	NOUN
inlawrev-2428	173	18	's	's	PART
inlawrev-2428	173	19	award	award	PROPN
inlawrev-2428	173	20	of	of	ADP
inlawrev-2428	173	21	attorney	attorney	NOUN
inlawrev-2428	173	22	fees	fee	NOUN
inlawrev-2428	173	23	to	to	ADP
inlawrev-2428	173	24	the	the	DET
inlawrev-2428	173	25	named	name	VERB
inlawrev-2428	173	26	plaintiffs	plaintiff	NOUN
inlawrev-2428	173	27	'	'	PART
inlawrev-2428	173	28	attorneys	attorney	NOUN
inlawrev-2428	173	29	.	.	PUNCT
inlawrev-2428	173	30	"	"	PUNCT
inlawrev-2428	174	1	as	as	SCONJ
inlawrev-2428	174	2	the	the	DET
inlawrev-2428	174	3	supreme	supreme	PROPN
inlawrev-2428	174	4	court	court	PROPN
inlawrev-2428	174	5	observed	observe	VERB
inlawrev-2428	174	6	,	,	PUNCT
inlawrev-2428	174	7	the	the	DET
inlawrev-2428	174	8	trial	trial	NOUN
inlawrev-2428	174	9	court	court	NOUN
inlawrev-2428	174	10	's	's	PART
inlawrev-2428	174	11	award	award	NOUN
inlawrev-2428	174	12	was	be	AUX
inlawrev-2428	174	13	entirely	entirely	ADV
inlawrev-2428	174	14	consistent	consistent	ADJ
inlawrev-2428	174	15	with	with	ADP
inlawrev-2428	174	16	its	its	PRON
inlawrev-2428	174	17	finding	finding	NOUN
inlawrev-2428	174	18	that	that	SCONJ
inlawrev-2428	174	19	the	the	DET
inlawrev-2428	174	20	action	action	NOUN
inlawrev-2428	174	21	was	be	AUX
inlawrev-2428	174	22	properly	properly	ADV
inlawrev-2428	174	23	maintainable	maintainable	ADJ
inlawrev-2428	174	24	as	as	ADP
inlawrev-2428	174	25	a	a	DET
inlawrev-2428	174	26	class	class	NOUN
inlawrev-2428	174	27	action	action	NOUN
inlawrev-2428	174	28	.	.	PUNCT
inlawrev-2428	175	1	"^	"^	PUNCT
inlawrev-2428	175	2	although	although	SCONJ
inlawrev-2428	175	3	lee	lee	PROPN
inlawrev-2428	175	4	certainly	certainly	ADV
inlawrev-2428	175	5	suggests	suggest	VERB
inlawrev-2428	175	6	the	the	DET
inlawrev-2428	175	7	establishment	establishment	NOUN
inlawrev-2428	175	8	of	of	ADP
inlawrev-2428	175	9	a	a	DET
inlawrev-2428	175	10	new	new	ADJ
inlawrev-2428	175	11	horizon	horizon	NOUN
inlawrev-2428	175	12	for	for	ADP
inlawrev-2428	175	13	state	state	NOUN
inlawrev-2428	175	14	tax	tax	NOUN
inlawrev-2428	175	15	litigation	litigation	NOUN
inlawrev-2428	175	16	,	,	PUNCT
inlawrev-2428	175	17	one	one	NUM
inlawrev-2428	175	18	note	note	NOUN
inlawrev-2428	175	19	of	of	ADP
inlawrev-2428	175	20	caution	caution	NOUN
inlawrev-2428	175	21	is	be	AUX
inlawrev-2428	175	22	necessary	necessary	ADJ
inlawrev-2428	175	23	.	.	PUNCT
inlawrev-2428	176	1	the	the	DET
inlawrev-2428	176	2	court	court	NOUN
inlawrev-2428	176	3	,	,	PUNCT
inlawrev-2428	176	4	in	in	ADP
inlawrev-2428	176	5	holding	hold	VERB
inlawrev-2428	176	6	that	that	SCONJ
inlawrev-2428	176	7	the	the	DET
inlawrev-2428	176	8	case	case	NOUN
inlawrev-2428	176	9	was	be	AUX
inlawrev-2428	176	10	maintainable	maintainable	ADJ
inlawrev-2428	176	11	as	as	ADP
inlawrev-2428	176	12	a	a	DET
inlawrev-2428	176	13	class	class	NOUN
inlawrev-2428	176	14	action	action	NOUN
inlawrev-2428	176	15	,	,	PUNCT
inlawrev-2428	176	16	did	do	AUX
inlawrev-2428	176	17	emphasize	emphasize	VERB
inlawrev-2428	176	18	that	that	SCONJ
inlawrev-2428	176	19	the	the	DET
inlawrev-2428	176	20	"	"	PUNCT
inlawrev-2428	176	21	claim	claim	NOUN
inlawrev-2428	176	22	itself	itself	PRON
inlawrev-2428	176	23	was	be	AUX
inlawrev-2428	176	24	constitutional	constitutional	ADJ
inlawrev-2428	176	25	in	in	ADP
inlawrev-2428	176	26	nature	nature	NOUN
inlawrev-2428	176	27	and	and	CCONJ
inlawrev-2428	176	28	sought	seek	VERB
inlawrev-2428	176	29	to	to	PART
inlawrev-2428	176	30	void	void	VERB
inlawrev-2428	176	31	the	the	DET
inlawrev-2428	176	32	statute	statute	NOUN
inlawrev-2428	176	33	.	.	PUNCT
inlawrev-2428	176	34	"	"	PUNCT
inlawrev-2428	176	35	''	''	PUNCT
inlawrev-2428	176	36	*	*	PUNCT
inlawrev-2428	176	37	while	while	SCONJ
inlawrev-2428	176	38	it	it	PRON
inlawrev-2428	176	39	does	do	AUX
inlawrev-2428	176	40	not	not	PART
inlawrev-2428	176	41	appear	appear	VERB
inlawrev-2428	176	42	from	from	ADP
inlawrev-2428	176	43	the	the	DET
inlawrev-2428	176	44	balance	balance	NOUN
inlawrev-2428	176	45	of	of	ADP
inlawrev-2428	176	46	the	the	DET
inlawrev-2428	176	47	court	court	NOUN
inlawrev-2428	176	48	's	's	PART
inlawrev-2428	176	49	opinion	opinion	NOUN
inlawrev-2428	176	50	that	that	SCONJ
inlawrev-2428	176	51	its	its	PRON
inlawrev-2428	176	52	holding	holding	NOUN
inlawrev-2428	176	53	was	be	AUX
inlawrev-2428	176	54	intended	intend	VERB
inlawrev-2428	176	55	to	to	PART
inlawrev-2428	176	56	be	be	AUX
inlawrev-2428	176	57	restricted	restrict	VERB
inlawrev-2428	176	58	to	to	ADP
inlawrev-2428	176	59	the	the	DET
inlawrev-2428	176	60	maintenance	maintenance	NOUN
inlawrev-2428	176	61	of	of	ADP
inlawrev-2428	176	62	class	class	NOUN
inlawrev-2428	176	63	actions	action	NOUN
inlawrev-2428	176	64	raising	raise	VERB
inlawrev-2428	176	65	constitutional	constitutional	ADJ
inlawrev-2428	176	66	issues	issue	NOUN
inlawrev-2428	176	67	,	,	PUNCT
inlawrev-2428	176	68	there	there	PRON
inlawrev-2428	176	69	is	be	VERB
inlawrev-2428	176	70	a	a	DET
inlawrev-2428	176	71	strong	strong	ADJ
inlawrev-2428	176	72	implication	implication	NOUN
inlawrev-2428	176	73	that	that	SCONJ
inlawrev-2428	176	74	the	the	DET
inlawrev-2428	176	75	courts	court	NOUN
inlawrev-2428	176	76	will	will	AUX
inlawrev-2428	176	77	look	look	VERB
inlawrev-2428	176	78	to	to	ADP
inlawrev-2428	176	79	the	the	DET
inlawrev-2428	176	80	nature	nature	NOUN
inlawrev-2428	176	81	of	of	ADP
inlawrev-2428	176	82	the	the	DET
inlawrev-2428	176	83	issue	issue	NOUN
inlawrev-2428	176	84	when	when	SCONJ
inlawrev-2428	176	85	determining	determine	VERB
inlawrev-2428	176	86	whether	whether	SCONJ
inlawrev-2428	176	87	a	a	DET
inlawrev-2428	176	88	taxpayer	taxpayer	NOUN
inlawrev-2428	176	89	action	action	NOUN
inlawrev-2428	176	90	is	be	AUX
inlawrev-2428	176	91	maintainable	maintainable	ADJ
inlawrev-2428	176	92	as	as	ADP
inlawrev-2428	176	93	a	a	DET
inlawrev-2428	176	94	class	class	NOUN
inlawrev-2428	176	95	action	action	NOUN
inlawrev-2428	176	96	.	.	PUNCT
inlawrev-2428	177	1	to	to	PART
inlawrev-2428	177	2	be	be	AUX
inlawrev-2428	177	3	sure	sure	ADJ
inlawrev-2428	177	4	,	,	PUNCT
inlawrev-2428	177	5	it	it	PRON
inlawrev-2428	177	6	presents	present	VERB
inlawrev-2428	177	7	a	a	DET
inlawrev-2428	177	8	fertile	fertile	ADJ
inlawrev-2428	177	9	field	field	NOUN
inlawrev-2428	177	10	for	for	ADP
inlawrev-2428	177	11	tax	tax	NOUN
inlawrev-2428	177	12	litigation	litigation	NOUN
inlawrev-2428	177	13	.	.	PUNCT
inlawrev-2428	178	1	d.	d.	PROPN
inlawrev-2428	178	2	other	other	ADJ
inlawrev-2428	178	3	significant	significant	ADJ
inlawrev-2428	178	4	gross	gross	ADJ
inlawrev-2428	178	5	income	income	NOUN
inlawrev-2428	178	6	tax	tax	NOUN
inlawrev-2428	178	7	decisions	decision	NOUN
inlawrev-2428	178	8	in	in	ADP
inlawrev-2428	178	9	indiana	indiana	PROPN
inlawrev-2428	178	10	department	department	PROPN
inlawrev-2428	178	11	of	of	ADP
inlawrev-2428	178	12	state	state	PROPN
inlawrev-2428	178	13	revenue	revenue	PROPN
inlawrev-2428	178	14	v.	v.	ADP
inlawrev-2428	178	15	food	food	NOUN
inlawrev-2428	178	16	marketing	marketing	NOUN
inlawrev-2428	178	17	"	"	PUNCT
inlawrev-2428	178	18	see	see	VERB
inlawrev-2428	178	19	i	i	PRON
inlawrev-2428	178	20	d.	d.	PROPN
inlawrev-2428	178	21	§	§	PROPN
inlawrev-2428	178	22	6	6	NUM
inlawrev-2428	178	23	-	-	SYM
inlawrev-2428	178	24	8.1	8.1	NUM
inlawrev-2428	178	25	-	-	PUNCT
inlawrev-2428	178	26	9	9	NUM
inlawrev-2428	178	27	-	-	SYM
inlawrev-2428	178	28	2	2	NUM
inlawrev-2428	178	29	.	.	PUNCT
inlawrev-2428	179	1	"	"	PUNCT
inlawrev-2428	179	2	406	406	NUM
inlawrev-2428	179	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	179	4	at	at	ADP
inlawrev-2428	179	5	649	649	NUM
inlawrev-2428	179	6	.	.	PUNCT
inlawrev-2428	180	1	"	"	PUNCT
inlawrev-2428	180	2	m	m	VERB
inlawrev-2428	180	3	see	see	VERB
inlawrev-2428	180	4	ind	ind	PROPN
inlawrev-2428	180	5	.	.	PUNCT
inlawrev-2428	181	1	r.	r.	PROPN
inlawrev-2428	181	2	tr	tr	VERB
inlawrev-2428	181	3	.	.	PUNCT
inlawrev-2428	182	1	p.	p.	NOUN
inlawrev-2428	182	2	23(d)(5	23(d)(5	NUM
inlawrev-2428	182	3	)	)	PUNCT
inlawrev-2428	182	4	.	.	PUNCT
inlawrev-2428	183	1	"	"	PUNCT
inlawrev-2428	183	2	406	406	NUM
inlawrev-2428	183	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	183	4	649	649	NUM
inlawrev-2428	183	5	.	.	NOUN
inlawrev-2428	183	6	1981	1981	NUM
inlawrev-2428	183	7	]	]	PUNCT
inlawrev-2428	183	8	surveytaxation	surveytaxation	NOUN
inlawrev-2428	183	9	531	531	NUM
inlawrev-2428	183	10	corp	corp	PROPN
inlawrev-2428	183	11	.	.	PROPN
inlawrev-2428	183	12	,	,	PUNCT
inlawrev-2428	183	13	*	*	PUNCT
inlawrev-2428	183	14	''	''	PUNCT
inlawrev-2428	183	15	the	the	DET
inlawrev-2428	183	16	court	court	NOUN
inlawrev-2428	183	17	of	of	ADP
inlawrev-2428	183	18	appeals	appeal	NOUN
inlawrev-2428	183	19	was	be	AUX
inlawrev-2428	183	20	faced	face	VERB
inlawrev-2428	183	21	with	with	ADP
inlawrev-2428	183	22	the	the	DET
inlawrev-2428	183	23	question	question	NOUN
inlawrev-2428	183	24	of	of	ADP
inlawrev-2428	183	25	the	the	DET
inlawrev-2428	183	26	proper	proper	ADJ
inlawrev-2428	183	27	computation	computation	NOUN
inlawrev-2428	183	28	of	of	ADP
inlawrev-2428	183	29	a	a	DET
inlawrev-2428	183	30	wholesale	wholesale	ADJ
inlawrev-2428	183	31	grocer	grocer	NOUN
inlawrev-2428	183	32	's	's	PART
inlawrev-2428	183	33	gross	gross	ADJ
inlawrev-2428	183	34	earnings	earning	NOUN
inlawrev-2428	183	35	for	for	ADP
inlawrev-2428	183	36	imposition	imposition	NOUN
inlawrev-2428	183	37	of	of	ADP
inlawrev-2428	183	38	the	the	DET
inlawrev-2428	183	39	gross	gross	ADJ
inlawrev-2428	183	40	income	income	NOUN
inlawrev-2428	183	41	tax	tax	NOUN
inlawrev-2428	183	42	.	.	PUNCT
inlawrev-2428	184	1	this	this	DET
inlawrev-2428	184	2	question	question	NOUN
inlawrev-2428	184	3	specifically	specifically	ADV
inlawrev-2428	184	4	involved	involve	VERB
inlawrev-2428	184	5	a	a	DET
inlawrev-2428	184	6	special	special	ADJ
inlawrev-2428	184	7	gross	gross	ADJ
inlawrev-2428	184	8	income	income	NOUN
inlawrev-2428	184	9	tax	tax	NOUN
inlawrev-2428	184	10	rate	rate	NOUN
inlawrev-2428	184	11	classification	classification	NOUN
inlawrev-2428	184	12	*	*	PUNCT
inlawrev-2428	184	13	*	*	PUNCT
inlawrev-2428	184	14	which	which	PRON
inlawrev-2428	184	15	permits	permit	VERB
inlawrev-2428	184	16	"	"	PUNCT
inlawrev-2428	184	17	wholesale	wholesale	ADJ
inlawrev-2428	184	18	grocers	grocer	NOUN
inlawrev-2428	184	19	who	who	PRON
inlawrev-2428	184	20	are	be	AUX
inlawrev-2428	184	21	engaged	engage	VERB
inlawrev-2428	184	22	in	in	ADP
inlawrev-2428	184	23	the	the	DET
inlawrev-2428	184	24	business	business	NOUN
inlawrev-2428	184	25	of	of	ADP
inlawrev-2428	184	26	selling	sell	VERB
inlawrev-2428	184	27	stocks	stock	NOUN
inlawrev-2428	184	28	of	of	ADP
inlawrev-2428	184	29	groceries	grocery	NOUN
inlawrev-2428	184	30	,	,	PUNCT
inlawrev-2428	184	31	tobacco	tobacco	NOUN
inlawrev-2428	184	32	products	product	NOUN
inlawrev-2428	184	33	and	and	CCONJ
inlawrev-2428	184	34	expendable	expendable	ADJ
inlawrev-2428	184	35	household	household	NOUN
inlawrev-2428	184	36	supplies	supply	NOUN
inlawrev-2428	184	37	"	"	PUNCT
inlawrev-2428	184	38	to	to	PART
inlawrev-2428	184	39	report	report	VERB
inlawrev-2428	184	40	and	and	CCONJ
inlawrev-2428	184	41	pay	pay	VERB
inlawrev-2428	184	42	gross	gross	ADJ
inlawrev-2428	184	43	income	income	NOUN
inlawrev-2428	184	44	tax	tax	NOUN
inlawrev-2428	184	45	based	base	VERB
inlawrev-2428	184	46	on	on	ADP
inlawrev-2428	184	47	their	their	PRON
inlawrev-2428	184	48	"	"	PUNCT
inlawrev-2428	184	49	gross	gross	ADJ
inlawrev-2428	184	50	earnings	earning	NOUN
inlawrev-2428	184	51	.	.	PUNCT
inlawrev-2428	184	52	.	.	PUNCT
inlawrev-2428	184	53	.	.	PUNCT
inlawrev-2428	185	1	derived	derive	VERB
inlawrev-2428	185	2	from	from	ADP
inlawrev-2428	185	3	wholesale	wholesale	ADJ
inlawrev-2428	185	4	sales	sale	NOUN
inlawrev-2428	185	5	of	of	ADP
inlawrev-2428	185	6	stocks	stock	NOUN
inlawrev-2428	185	7	of	of	ADP
inlawrev-2428	185	8	groceries	grocery	NOUN
inlawrev-2428	185	9	,	,	PUNCT
inlawrev-2428	185	10	tobacco	tobacco	NOUN
inlawrev-2428	185	11	products	product	NOUN
inlawrev-2428	185	12	and	and	CCONJ
inlawrev-2428	185	13	expendable	expendable	ADJ
inlawrev-2428	185	14	household	household	NOUN
inlawrev-2428	185	15	supplies	supply	NOUN
inlawrev-2428	185	16	to	to	ADP
inlawrev-2428	185	17	retail	retail	ADJ
inlawrev-2428	185	18	food	food	NOUN
inlawrev-2428	185	19	establishments	establishment	NOUN
inlawrev-2428	185	20	.	.	PUNCT
inlawrev-2428	186	1	"	"	PUNCT
inlawrev-2428	186	2	*	*	PUNCT
inlawrev-2428	186	3	®	®	NOUN
inlawrev-2428	186	4	"	"	PUNCT
inlawrev-2428	186	5	gross	gross	ADJ
inlawrev-2428	186	6	earnings	earning	NOUN
inlawrev-2428	186	7	"	"	PUNCT
inlawrev-2428	186	8	is	be	AUX
inlawrev-2428	186	9	defined	define	VERB
inlawrev-2428	186	10	in	in	ADP
inlawrev-2428	186	11	the	the	DET
inlawrev-2428	186	12	statute	statute	NOUN
inlawrev-2428	186	13	as	as	ADP
inlawrev-2428	186	14	the	the	DET
inlawrev-2428	186	15	taxpayer	taxpayer	NOUN
inlawrev-2428	186	16	's	's	PART
inlawrev-2428	186	17	gross	gross	ADJ
inlawrev-2428	186	18	receipts	receipt	NOUN
inlawrev-2428	186	19	from	from	ADP
inlawrev-2428	186	20	such	such	ADJ
inlawrev-2428	186	21	wholesale	wholesale	ADJ
inlawrev-2428	186	22	sales	sale	NOUN
inlawrev-2428	186	23	"	"	PUNCT
inlawrev-2428	186	24	less	less	ADJ
inlawrev-2428	186	25	the	the	DET
inlawrev-2428	186	26	cost	cost	NOUN
inlawrev-2428	186	27	of	of	ADP
inlawrev-2428	186	28	the	the	DET
inlawrev-2428	186	29	stock	stock	NOUN
inlawrev-2428	186	30	of	of	ADP
inlawrev-2428	186	31	groceries	grocery	NOUN
inlawrev-2428	186	32	,	,	PUNCT
inlawrev-2428	186	33	tobacco	tobacco	NOUN
inlawrev-2428	186	34	products	product	NOUN
inlawrev-2428	186	35	and	and	CCONJ
inlawrev-2428	186	36	expendable	expendable	ADJ
inlawrev-2428	186	37	household	household	NOUN
inlawrev-2428	186	38	supplies	supply	NOUN
inlawrev-2428	186	39	sold	sell	VERB
inlawrev-2428	186	40	.	.	PUNCT
inlawrev-2428	187	1	"^	"^	PUNCT
inlawrev-2428	187	2	°	°	ADP
inlawrev-2428	187	3	the	the	DET
inlawrev-2428	187	4	precise	precise	ADJ
inlawrev-2428	187	5	issue	issue	NOUN
inlawrev-2428	187	6	in	in	ADP
inlawrev-2428	187	7	food	food	NOUN
inlawrev-2428	187	8	marketing	marketing	NOUN
inlawrev-2428	187	9	was	be	AUX
inlawrev-2428	187	10	whether	whether	SCONJ
inlawrev-2428	187	11	a	a	DET
inlawrev-2428	187	12	wholesale	wholesale	ADJ
inlawrev-2428	187	13	grocer	grocer	NOUN
inlawrev-2428	187	14	was	be	AUX
inlawrev-2428	187	15	entitled	entitle	VERB
inlawrev-2428	187	16	to	to	PART
inlawrev-2428	187	17	deduct	deduct	VERB
inlawrev-2428	187	18	its	its	PRON
inlawrev-2428	187	19	warehousing	warehousing	NOUN
inlawrev-2428	187	20	costs	cost	NOUN
inlawrev-2428	187	21	,	,	PUNCT
inlawrev-2428	187	22	buying	buy	VERB
inlawrev-2428	187	23	costs	cost	NOUN
inlawrev-2428	187	24	,	,	PUNCT
inlawrev-2428	187	25	turnover	turnover	NOUN
inlawrev-2428	187	26	costs	cost	NOUN
inlawrev-2428	187	27	,	,	PUNCT
inlawrev-2428	187	28	and	and	CCONJ
inlawrev-2428	187	29	building	building	NOUN
inlawrev-2428	187	30	expenses	expense	NOUN
inlawrev-2428	187	31	in	in	ADP
inlawrev-2428	187	32	computing	compute	VERB
inlawrev-2428	187	33	its	its	PRON
inlawrev-2428	187	34	gross	gross	ADJ
inlawrev-2428	187	35	earnings	earning	NOUN
inlawrev-2428	187	36	.	.	PUNCT
inlawrev-2428	188	1	the	the	DET
inlawrev-2428	188	2	revenue	revenue	NOUN
inlawrev-2428	188	3	department	department	PROPN
inlawrev-2428	188	4	argued	argue	VERB
inlawrev-2428	188	5	that	that	SCONJ
inlawrev-2428	188	6	the	the	DET
inlawrev-2428	188	7	statutory	statutory	ADJ
inlawrev-2428	188	8	deduction	deduction	NOUN
inlawrev-2428	188	9	for	for	ADP
inlawrev-2428	188	10	the	the	DET
inlawrev-2428	188	11	wholesale	wholesale	ADJ
inlawrev-2428	188	12	grocer	grocer	NOUN
inlawrev-2428	188	13	's	's	PART
inlawrev-2428	188	14	"	"	PUNCT
inlawrev-2428	188	15	cost	cost	NOUN
inlawrev-2428	188	16	of	of	ADP
inlawrev-2428	188	17	stock	stock	NOUN
inlawrev-2428	188	18	sold	sell	VERB
inlawrev-2428	188	19	"	"	PUNCT
inlawrev-2428	188	20	only	only	ADV
inlawrev-2428	188	21	permitted	permit	VERB
inlawrev-2428	188	22	a	a	DET
inlawrev-2428	188	23	deduction	deduction	NOUN
inlawrev-2428	188	24	for	for	ADP
inlawrev-2428	188	25	initial	initial	ADJ
inlawrev-2428	188	26	acquisition	acquisition	NOUN
inlawrev-2428	188	27	expense	expense	NOUN
inlawrev-2428	188	28	and	and	CCONJ
inlawrev-2428	188	29	freight	freight	NOUN
inlawrev-2428	188	30	-	-	PUNCT
inlawrev-2428	188	31	in	in	ADP
inlawrev-2428	188	32	expense	expense	NOUN
inlawrev-2428	188	33	.	.	PUNCT
inlawrev-2428	189	1	in	in	ADP
inlawrev-2428	189	2	a	a	DET
inlawrev-2428	189	3	split	split	ADJ
inlawrev-2428	189	4	decision	decision	NOUN
inlawrev-2428	189	5	,	,	PUNCT
inlawrev-2428	189	6	the	the	DET
inlawrev-2428	189	7	majority	majority	NOUN
inlawrev-2428	189	8	of	of	ADP
inlawrev-2428	189	9	the	the	DET
inlawrev-2428	189	10	court	court	NOUN
inlawrev-2428	189	11	held	hold	VERB
inlawrev-2428	189	12	that	that	SCONJ
inlawrev-2428	189	13	the	the	DET
inlawrev-2428	189	14	statutory	statutory	ADJ
inlawrev-2428	189	15	term	term	NOUN
inlawrev-2428	189	16	"	"	PUNCT
inlawrev-2428	189	17	cost	cost	NOUN
inlawrev-2428	189	18	of	of	ADP
inlawrev-2428	189	19	the	the	DET
inlawrev-2428	189	20	stock	stock	NOUN
inlawrev-2428	189	21	.	.	PUNCT
inlawrev-2428	189	22	.	.	PUNCT
inlawrev-2428	189	23	.	.	PUNCT
inlawrev-2428	190	1	sold"^	sold"^	NOUN
inlawrev-2428	190	2	'	'	PUNCT
inlawrev-2428	190	3	was	be	AUX
inlawrev-2428	190	4	broader	broad	ADJ
inlawrev-2428	190	5	than	than	ADP
inlawrev-2428	190	6	the	the	DET
inlawrev-2428	190	7	concept	concept	NOUN
inlawrev-2428	190	8	argued	argue	VERB
inlawrev-2428	190	9	by	by	ADP
inlawrev-2428	190	10	the	the	DET
inlawrev-2428	190	11	revenue	revenue	NOUN
inlawrev-2428	191	1	department.*^	department.*^	PROPN
inlawrev-2428	191	2	the	the	DET
inlawrev-2428	191	3	majority	majority	NOUN
inlawrev-2428	191	4	pointed	point	VERB
inlawrev-2428	191	5	out	out	ADP
inlawrev-2428	191	6	that	that	SCONJ
inlawrev-2428	191	7	if	if	SCONJ
inlawrev-2428	191	8	the	the	DET
inlawrev-2428	191	9	legislature	legislature	NOUN
inlawrev-2428	191	10	had	have	AUX
inlawrev-2428	191	11	intended	intend	VERB
inlawrev-2428	191	12	to	to	PART
inlawrev-2428	191	13	limit	limit	VERB
inlawrev-2428	191	14	the	the	DET
inlawrev-2428	191	15	deduction	deduction	NOUN
inlawrev-2428	191	16	to	to	ADP
inlawrev-2428	191	17	initial	initial	ADJ
inlawrev-2428	191	18	acquisition	acquisition	NOUN
inlawrev-2428	191	19	costs	cost	NOUN
inlawrev-2428	191	20	,	,	PUNCT
inlawrev-2428	191	21	as	as	SCONJ
inlawrev-2428	191	22	urged	urge	VERB
inlawrev-2428	191	23	by	by	ADP
inlawrev-2428	191	24	the	the	DET
inlawrev-2428	191	25	state	state	NOUN
inlawrev-2428	191	26	,	,	PUNCT
inlawrev-2428	191	27	it	it	PRON
inlawrev-2428	191	28	could	could	AUX
inlawrev-2428	191	29	have	have	AUX
inlawrev-2428	191	30	employed	employ	VERB
inlawrev-2428	191	31	such	such	ADJ
inlawrev-2428	191	32	appropriate	appropriate	ADJ
inlawrev-2428	191	33	language	language	NOUN
inlawrev-2428	191	34	as	as	ADP
inlawrev-2428	191	35	"	"	PUNCT
inlawrev-2428	191	36	invoice	invoice	NOUN
inlawrev-2428	191	37	cost	cost	NOUN
inlawrev-2428	191	38	,	,	PUNCT
inlawrev-2428	191	39	"	"	PUNCT
inlawrev-2428	191	40	"	"	PUNCT
inlawrev-2428	191	41	original	original	ADJ
inlawrev-2428	191	42	acquisitional	acquisitional	ADJ
inlawrev-2428	191	43	cost	cost	NOUN
inlawrev-2428	191	44	,	,	PUNCT
inlawrev-2428	191	45	"	"	PUNCT
inlawrev-2428	191	46	or	or	CCONJ
inlawrev-2428	191	47	"	"	PUNCT
inlawrev-2428	191	48	purchase	purchase	NOUN
inlawrev-2428	191	49	cost	cost	NOUN
inlawrev-2428	191	50	.	.	PUNCT
inlawrev-2428	192	1	"*^	"*^	NOUN
inlawrev-2428	193	1	the	the	DET
inlawrev-2428	193	2	majority	majority	NOUN
inlawrev-2428	193	3	stated	state	VERB
inlawrev-2428	193	4	:	:	PUNCT
inlawrev-2428	193	5	"	"	PUNCT
inlawrev-2428	193	6	instead	instead	ADV
inlawrev-2428	193	7	,	,	PUNCT
inlawrev-2428	193	8	the	the	DET
inlawrev-2428	193	9	legislature	legislature	NOUN
inlawrev-2428	193	10	used	use	VERB
inlawrev-2428	193	11	the	the	DET
inlawrev-2428	193	12	term	term	NOUN
inlawrev-2428	193	13	'	'	PUNCT
inlawrev-2428	193	14	cost	cost	NOUN
inlawrev-2428	193	15	of	of	ADP
inlawrev-2428	193	16	the	the	DET
inlawrev-2428	193	17	stock	stock	NOUN
inlawrev-2428	193	18	.	.	PUNCT
inlawrev-2428	193	19	.	.	PUNCT
inlawrev-2428	194	1	,	,	PUNCT
inlawrev-2428	194	2	sold	sell	VERB
inlawrev-2428	194	3	'	'	PUNCT
inlawrev-2428	194	4	which	which	PRON
inlawrev-2428	194	5	logically	logically	ADV
inlawrev-2428	194	6	includes	include	VERB
inlawrev-2428	194	7	those	those	DET
inlawrev-2428	194	8	items	item	NOUN
inlawrev-2428	194	9	necessary	necessary	ADJ
inlawrev-2428	194	10	to	to	PART
inlawrev-2428	194	11	prepare	prepare	VERB
inlawrev-2428	194	12	the	the	DET
inlawrev-2428	194	13	products	product	NOUN
inlawrev-2428	194	14	for	for	ADP
inlawrev-2428	194	15	resale	resale	NOUN
inlawrev-2428	194	16	as	as	SCONJ
inlawrev-2428	194	17	argued	argue	VERB
inlawrev-2428	194	18	by	by	ADP
inlawrev-2428	194	19	food	food	NOUN
inlawrev-2428	194	20	marketing	marketing	NOUN
inlawrev-2428	194	21	.	.	PUNCT
inlawrev-2428	195	1	"	"	PUNCT
inlawrev-2428	195	2	*	*	PUNCT
inlawrev-2428	195	3	*	*	PUNCT
inlawrev-2428	195	4	the	the	DET
inlawrev-2428	195	5	majority	majority	NOUN
inlawrev-2428	195	6	also	also	ADV
inlawrev-2428	195	7	emphasized	emphasize	VERB
inlawrev-2428	195	8	that	that	SCONJ
inlawrev-2428	195	9	because	because	SCONJ
inlawrev-2428	195	10	the	the	DET
inlawrev-2428	195	11	wholesale	wholesale	ADJ
inlawrev-2428	195	12	grocer	grocer	NOUN
inlawrev-2428	195	13	's	's	PART
inlawrev-2428	195	14	provision	provision	NOUN
inlawrev-2428	195	15	was	be	AUX
inlawrev-2428	195	16	a	a	DET
inlawrev-2428	195	17	tax	tax	NOUN
inlawrev-2428	195	18	imposition	imposition	NOUN
inlawrev-2428	195	19	provision	provision	NOUN
inlawrev-2428	195	20	,	,	PUNCT
inlawrev-2428	195	21	it	it	PRON
inlawrev-2428	195	22	should	should	AUX
inlawrev-2428	195	23	be	be	AUX
inlawrev-2428	195	24	construed	construe	VERB
inlawrev-2428	195	25	against	against	ADP
inlawrev-2428	195	26	the	the	DET
inlawrev-2428	195	27	state	state	NOUN
inlawrev-2428	195	28	and	and	CCONJ
inlawrev-2428	195	29	in	in	ADP
inlawrev-2428	195	30	favor	favor	NOUN
inlawrev-2428	195	31	of	of	ADP
inlawrev-2428	195	32	the	the	DET
inlawrev-2428	195	33	taxpayer	taxpayer	NOUN
inlawrev-2428	195	34	.	.	PUNCT
inlawrev-2428	196	1	the	the	DET
inlawrev-2428	196	2	court	court	NOUN
inlawrev-2428	196	3	accordingly	accordingly	ADV
inlawrev-2428	196	4	ruled	rule	VERB
inlawrev-2428	196	5	that	that	SCONJ
inlawrev-2428	196	6	the	the	DET
inlawrev-2428	196	7	grocer	grocer	NOUN
inlawrev-2428	196	8	was	be	AUX
inlawrev-2428	196	9	entitled	entitle	VERB
inlawrev-2428	196	10	to	to	PART
inlawrev-2428	196	11	deduct	deduct	VERB
inlawrev-2428	196	12	the	the	DET
inlawrev-2428	196	13	additional	additional	ADJ
inlawrev-2428	196	14	preparation	preparation	NOUN
inlawrev-2428	196	15	costs	cost	NOUN
inlawrev-2428	196	16	in	in	ADP
inlawrev-2428	196	17	computing	compute	VERB
inlawrev-2428	196	18	its	its	PRON
inlawrev-2428	196	19	gross	gross	ADJ
inlawrev-2428	196	20	earnings	earning	NOUN
inlawrev-2428	196	21	.	.	PUNCT
inlawrev-2428	197	1	*	*	PUNCT
inlawrev-2428	197	2	*	*	PUNCT
inlawrev-2428	197	3	"	"	PUNCT
inlawrev-2428	197	4	403	403	NUM
inlawrev-2428	197	5	n.e.2d	n.e.2d	NOUN
inlawrev-2428	197	6	1093	1093	NUM
inlawrev-2428	197	7	(	(	PUNCT
inlawrev-2428	197	8	ind	ind	NOUN
inlawrev-2428	197	9	.	.	PUNCT
inlawrev-2428	198	1	ct	ct	PROPN
inlawrev-2428	198	2	.	.	PUNCT
inlawrev-2428	199	1	app	app	PROPN
inlawrev-2428	199	2	.	.	PROPN
inlawrev-2428	200	1	1980	1980	NUM
inlawrev-2428	200	2	)	)	PUNCT
inlawrev-2428	200	3	.	.	PUNCT
inlawrev-2428	201	1	'	'	PUNCT
inlawrev-2428	201	2	*	*	PUNCT
inlawrev-2428	201	3	ind	ind	PROPN
inlawrev-2428	201	4	.	.	PUNCT
inlawrev-2428	202	1	code	code	PROPN
inlawrev-2428	202	2	§	§	PROPN
inlawrev-2428	202	3	6	6	NUM
inlawrev-2428	202	4	-	-	SYM
inlawrev-2428	202	5	2	2	NUM
inlawrev-2428	202	6	-	-	PUNCT
inlawrev-2428	202	7	m(s	m(s	NOUN
inlawrev-2428	202	8	)	)	PUNCT
inlawrev-2428	202	9	(	(	PUNCT
inlawrev-2428	202	10	supp	supp	PROPN
inlawrev-2428	202	11	.	.	PUNCT
inlawrev-2428	202	12	1980	1980	NUM
inlawrev-2428	202	13	)	)	PUNCT
inlawrev-2428	202	14	.	.	PUNCT
inlawrev-2428	203	1	*	*	PUNCT
inlawrev-2428	203	2	'	'	PUNCT
inlawrev-2428	203	3	i	i	PRON
inlawrev-2428	203	4	d.	d.	PROPN
inlawrev-2428	204	1	"	"	PUNCT
inlawrev-2428	204	2	i	i	PROPN
inlawrev-2428	204	3	d.	d.	PROPN
inlawrev-2428	204	4	''	''	PUNCT
inlawrev-2428	204	5	i	i	PROPN
inlawrev-2428	204	6	d.	d.	PROPN
inlawrev-2428	204	7	^m03	^m03	VERB
inlawrev-2428	204	8	n.e.2d	n.e.2d	NOUN
inlawrev-2428	204	9	at	at	ADP
inlawrev-2428	204	10	1097	1097	NUM
inlawrev-2428	204	11	.	.	PUNCT
inlawrev-2428	205	1	''	''	PUNCT
inlawrev-2428	205	2	i	i	PRON
inlawrev-2428	205	3	d.	d.	PROPN
inlawrev-2428	205	4	at	at	ADP
inlawrev-2428	205	5	1096	1096	NUM
inlawrev-2428	205	6	.	.	PUNCT
inlawrev-2428	206	1	'	'	PUNCT
inlawrev-2428	207	1	*	*	PUNCT
inlawrev-2428	207	2	i	i	PRON
inlawrev-2428	207	3	d.	d.	PROPN
inlawrev-2428	207	4	'	'	PUNCT
inlawrev-2428	207	5	^id	^id	PROPN
inlawrev-2428	207	6	.	.	PUNCT
inlawrev-2428	208	1	at	at	ADP
inlawrev-2428	208	2	1097	1097	NUM
inlawrev-2428	208	3	.	.	PUNCT
inlawrev-2428	209	1	judge	judge	PROPN
inlawrev-2428	209	2	staton	staton	PROPN
inlawrev-2428	209	3	,	,	PUNCT
inlawrev-2428	209	4	in	in	ADP
inlawrev-2428	209	5	his	his	PRON
inlawrev-2428	209	6	lengthy	lengthy	ADJ
inlawrev-2428	209	7	dissent	dissent	NOUN
inlawrev-2428	209	8	,	,	PUNCT
inlawrev-2428	209	9	took	take	VERB
inlawrev-2428	209	10	vigorous	vigorous	ADJ
inlawrev-2428	209	11	issue	issue	NOUN
inlawrev-2428	209	12	with	with	ADP
inlawrev-2428	209	13	the	the	DET
inlawrev-2428	209	14	majority	majority	NOUN
inlawrev-2428	209	15	's	's	PART
inlawrev-2428	209	16	application	application	NOUN
inlawrev-2428	209	17	of	of	ADP
inlawrev-2428	209	18	the	the	DET
inlawrev-2428	209	19	plain	plain	ADJ
inlawrev-2428	209	20	meaning	meaning	NOUN
inlawrev-2428	209	21	rule	rule	NOUN
inlawrev-2428	209	22	and	and	CCONJ
inlawrev-2428	209	23	the	the	DET
inlawrev-2428	209	24	majority	majority	NOUN
inlawrev-2428	209	25	's	's	PART
inlawrev-2428	209	26	determination	determination	NOUN
inlawrev-2428	209	27	that	that	SCONJ
inlawrev-2428	209	28	deduction	deduction	NOUN
inlawrev-2428	209	29	provisions	provision	NOUN
inlawrev-2428	209	30	are	be	AUX
inlawrev-2428	209	31	to	to	PART
inlawrev-2428	209	32	be	be	AUX
inlawrev-2428	209	33	construed	construe	VERB
inlawrev-2428	209	34	against	against	ADP
inlawrev-2428	209	35	the	the	DET
inlawrev-2428	209	36	state	state	NOUN
inlawrev-2428	209	37	.	.	PUNCT
inlawrev-2428	210	1	i	i	PRON
inlawrev-2428	210	2	d.	d.	PROPN
inlawrev-2428	210	3	at	at	ADP
inlawrev-2428	210	4	1097	1097	NUM
inlawrev-2428	210	5	-	-	SYM
inlawrev-2428	210	6	1103	1103	NUM
inlawrev-2428	210	7	(	(	PUNCT
inlawrev-2428	210	8	staton	staton	PROPN
inlawrev-2428	210	9	,	,	PUNCT
inlawrev-2428	210	10	j.	j.	PROPN
inlawrev-2428	210	11	,	,	PUNCT
inlawrev-2428	210	12	dissenting	dissent	VERB
inlawrev-2428	210	13	)	)	PUNCT
inlawrev-2428	210	14	.	.	PUNCT
inlawrev-2428	211	1	532	532	NUM
inlawrev-2428	211	2	indiana	indiana	PROPN
inlawrev-2428	211	3	law	law	PROPN
inlawrev-2428	211	4	review	review	NOUN
inlawrev-2428	211	5	[	[	X
inlawrev-2428	211	6	vol	vol	NOUN
inlawrev-2428	211	7	.	.	NOUN
inlawrev-2428	211	8	14:523	14:523	NUM
inlawrev-2428	211	9	in	in	ADP
inlawrev-2428	211	10	indiana	indiana	PROPN
inlawrev-2428	211	11	department	department	PROPN
inlawrev-2428	211	12	of	of	ADP
inlawrev-2428	211	13	state	state	PROPN
inlawrev-2428	211	14	revenue	revenue	PROPN
inlawrev-2428	211	15	v.	v.	ADP
inlawrev-2428	211	16	northern	northern	PROPN
inlawrev-2428	211	17	indiana	indiana	PROPN
inlawrev-2428	211	18	steel	steel	PROPN
inlawrev-2428	211	19	supply	supply	PROPN
inlawrev-2428	211	20	co.	co.	PROPN
inlawrev-2428	211	21	,^^	,^^	PUNCT
inlawrev-2428	211	22	the	the	DET
inlawrev-2428	211	23	plaintiff	plaintiff	NOUN
inlawrev-2428	211	24	brought	bring	VERB
inlawrev-2428	211	25	suit	suit	NOUN
inlawrev-2428	211	26	for	for	ADP
inlawrev-2428	211	27	a	a	DET
inlawrev-2428	211	28	refund	refund	NOUN
inlawrev-2428	211	29	of	of	ADP
inlawrev-2428	211	30	gross	gross	ADJ
inlawrev-2428	211	31	income	income	NOUN
inlawrev-2428	211	32	tax	tax	NOUN
inlawrev-2428	211	33	paid	pay	VERB
inlawrev-2428	211	34	in	in	ADP
inlawrev-2428	211	35	connection	connection	NOUN
inlawrev-2428	211	36	with	with	ADP
inlawrev-2428	211	37	its	its	PRON
inlawrev-2428	211	38	sale	sale	NOUN
inlawrev-2428	211	39	of	of	ADP
inlawrev-2428	211	40	certain	certain	ADJ
inlawrev-2428	211	41	heavy	heavy	ADJ
inlawrev-2428	211	42	equipment	equipment	NOUN
inlawrev-2428	211	43	in	in	ADP
inlawrev-2428	211	44	1971	1971	NUM
inlawrev-2428	211	45	.	.	PUNCT
inlawrev-2428	212	1	the	the	DET
inlawrev-2428	212	2	issue	issue	NOUN
inlawrev-2428	212	3	before	before	SCONJ
inlawrev-2428	212	4	the	the	DET
inlawrev-2428	212	5	court	court	NOUN
inlawrev-2428	212	6	was	be	AUX
inlawrev-2428	212	7	whether	whether	SCONJ
inlawrev-2428	212	8	northern	northern	ADJ
inlawrev-2428	212	9	indiana	indiana	PROPN
inlawrev-2428	212	10	steel	steel	PROPN
inlawrev-2428	212	11	could	could	AUX
inlawrev-2428	212	12	,	,	PUNCT
inlawrev-2428	212	13	in	in	ADP
inlawrev-2428	212	14	computing	compute	VERB
inlawrev-2428	212	15	gross	gross	ADJ
inlawrev-2428	212	16	income	income	NOUN
inlawrev-2428	212	17	tax	tax	NOUN
inlawrev-2428	212	18	liability	liability	NOUN
inlawrev-2428	212	19	,	,	PUNCT
inlawrev-2428	212	20	deduct	deduct	NOUN
inlawrev-2428	212	21	from	from	ADP
inlawrev-2428	212	22	the	the	DET
inlawrev-2428	212	23	purchase	purchase	NOUN
inlawrev-2428	212	24	price	price	NOUN
inlawrev-2428	212	25	the	the	DET
inlawrev-2428	212	26	amount	amount	NOUN
inlawrev-2428	212	27	which	which	PRON
inlawrev-2428	212	28	it	it	PRON
inlawrev-2428	212	29	owed	owe	VERB
inlawrev-2428	212	30	on	on	ADP
inlawrev-2428	212	31	the	the	DET
inlawrev-2428	212	32	equipment	equipment	NOUN
inlawrev-2428	212	33	at	at	ADP
inlawrev-2428	212	34	the	the	DET
inlawrev-2428	212	35	time	time	NOUN
inlawrev-2428	212	36	of	of	ADP
inlawrev-2428	212	37	sale	sale	NOUN
inlawrev-2428	212	38	.	.	PUNCT
inlawrev-2428	213	1	under	under	ADP
inlawrev-2428	213	2	the	the	DET
inlawrev-2428	213	3	terms	term	NOUN
inlawrev-2428	213	4	of	of	ADP
inlawrev-2428	213	5	sale	sale	NOUN
inlawrev-2428	213	6	,	,	PUNCT
inlawrev-2428	213	7	the	the	DET
inlawrev-2428	213	8	indebtedness	indebtedness	NOUN
inlawrev-2428	213	9	had	have	AUX
inlawrev-2428	213	10	been	be	AUX
inlawrev-2428	213	11	assumed	assume	VERB
inlawrev-2428	213	12	by	by	ADP
inlawrev-2428	213	13	the	the	DET
inlawrev-2428	213	14	purchaser	purchaser	NOUN
inlawrev-2428	213	15	.	.	PUNCT
inlawrev-2428	214	1	the	the	DET
inlawrev-2428	214	2	gross	gross	ADJ
inlawrev-2428	214	3	purchase	purchase	NOUN
inlawrev-2428	214	4	price	price	NOUN
inlawrev-2428	214	5	for	for	ADP
inlawrev-2428	214	6	the	the	DET
inlawrev-2428	214	7	equipment	equipment	NOUN
inlawrev-2428	214	8	was	be	AUX
inlawrev-2428	214	9	$	$	SYM
inlawrev-2428	214	10	405,319.80	405,319.80	NUM
inlawrev-2428	214	11	;	;	PUNCT
inlawrev-2428	214	12	the	the	DET
inlawrev-2428	214	13	amount	amount	NOUN
inlawrev-2428	214	14	owed	owe	VERB
inlawrev-2428	214	15	on	on	ADP
inlawrev-2428	214	16	such	such	ADJ
inlawrev-2428	214	17	equipment	equipment	NOUN
inlawrev-2428	214	18	was	be	AUX
inlawrev-2428	214	19	$	$	SYM
inlawrev-2428	214	20	383,163.50	383,163.50	NUM
inlawrev-2428	214	21	,	,	PUNCT
inlawrev-2428	214	22	a	a	DET
inlawrev-2428	214	23	portion	portion	NOUN
inlawrev-2428	214	24	of	of	ADP
inlawrev-2428	214	25	which	which	PRON
inlawrev-2428	214	26	was	be	AUX
inlawrev-2428	214	27	payable	payable	ADJ
inlawrev-2428	214	28	pursuant	pursuant	ADV
inlawrev-2428	214	29	to	to	ADP
inlawrev-2428	214	30	a	a	DET
inlawrev-2428	214	31	conditional	conditional	ADJ
inlawrev-2428	214	32	sale	sale	NOUN
inlawrev-2428	214	33	contract	contract	NOUN
inlawrev-2428	214	34	with	with	ADP
inlawrev-2428	214	35	the	the	DET
inlawrev-2428	214	36	balance	balance	NOUN
inlawrev-2428	214	37	being	be	AUX
inlawrev-2428	214	38	subject	subject	ADJ
inlawrev-2428	214	39	to	to	ADP
inlawrev-2428	214	40	various	various	ADJ
inlawrev-2428	214	41	security	security	NOUN
inlawrev-2428	214	42	agreements	agreement	NOUN
inlawrev-2428	214	43	.	.	PUNCT
inlawrev-2428	215	1	at	at	ADP
inlawrev-2428	215	2	the	the	DET
inlawrev-2428	215	3	closing	closing	NOUN
inlawrev-2428	215	4	,	,	PUNCT
inlawrev-2428	215	5	the	the	DET
inlawrev-2428	215	6	purchaser	purchaser	NOUN
inlawrev-2428	215	7	had	have	AUX
inlawrev-2428	215	8	assumed	assume	VERB
inlawrev-2428	215	9	the	the	DET
inlawrev-2428	215	10	outstanding	outstanding	ADJ
inlawrev-2428	215	11	indebtedness	indebtedness	NOUN
inlawrev-2428	215	12	on	on	ADP
inlawrev-2428	215	13	the	the	DET
inlawrev-2428	215	14	equipment	equipment	NOUN
inlawrev-2428	215	15	and	and	CCONJ
inlawrev-2428	215	16	had	have	AUX
inlawrev-2428	215	17	made	make	VERB
inlawrev-2428	215	18	a	a	DET
inlawrev-2428	215	19	cash	cash	NOUN
inlawrev-2428	215	20	payment	payment	NOUN
inlawrev-2428	215	21	of	of	ADP
inlawrev-2428	215	22	$	$	SYM
inlawrev-2428	215	23	22,156.30	22,156.30	NOUN
inlawrev-2428	215	24	,	,	PUNCT
inlawrev-2428	215	25	for	for	ADP
inlawrev-2428	215	26	the	the	DET
inlawrev-2428	215	27	balance	balance	NOUN
inlawrev-2428	215	28	of	of	ADP
inlawrev-2428	215	29	the	the	DET
inlawrev-2428	215	30	$	$	SYM
inlawrev-2428	215	31	405,319.80	405,319.80	NUM
inlawrev-2428	215	32	purchase	purchase	NOUN
inlawrev-2428	215	33	price	price	NOUN
inlawrev-2428	215	34	.	.	PUNCT
inlawrev-2428	216	1	following	follow	VERB
inlawrev-2428	216	2	an	an	DET
inlawrev-2428	216	3	audit	audit	NOUN
inlawrev-2428	216	4	the	the	DET
inlawrev-2428	216	5	revenue	revenue	NOUN
inlawrev-2428	216	6	department	department	PROPN
inlawrev-2428	216	7	assessed	assess	VERB
inlawrev-2428	216	8	gross	gross	ADJ
inlawrev-2428	216	9	income	income	NOUN
inlawrev-2428	216	10	tax	tax	NOUN
inlawrev-2428	216	11	on	on	ADP
inlawrev-2428	216	12	the	the	DET
inlawrev-2428	216	13	total	total	ADJ
inlawrev-2428	216	14	purchase	purchase	NOUN
inlawrev-2428	216	15	price	price	NOUN
inlawrev-2428	216	16	of	of	ADP
inlawrev-2428	216	17	$	$	SYM
inlawrev-2428	216	18	405,319.80	405,319.80	NUM
inlawrev-2428	216	19	.	.	PUNCT
inlawrev-2428	216	20	"	"	PUNCT
inlawrev-2428	217	1	in	in	ADP
inlawrev-2428	217	2	its	its	PRON
inlawrev-2428	217	3	refund	refund	NOUN
inlawrev-2428	217	4	claim	claim	NOUN
inlawrev-2428	217	5	northern	northern	PROPN
inlawrev-2428	217	6	indiana	indiana	PROPN
inlawrev-2428	217	7	steel	steel	PROPN
inlawrev-2428	217	8	contended	contend	VERB
inlawrev-2428	217	9	that	that	SCONJ
inlawrev-2428	217	10	it	it	PRON
inlawrev-2428	217	11	was	be	AUX
inlawrev-2428	217	12	not	not	PART
inlawrev-2428	217	13	taxable	taxable	ADJ
inlawrev-2428	217	14	on	on	ADP
inlawrev-2428	217	15	the	the	DET
inlawrev-2428	217	16	amount	amount	NOUN
inlawrev-2428	217	17	of	of	ADP
inlawrev-2428	217	18	indebtedness	indebtedness	NOUN
inlawrev-2428	217	19	(	(	PUNCT
inlawrev-2428	217	20	$	$	SYM
inlawrev-2428	217	21	383,163.50	383,163.50	NUM
inlawrev-2428	217	22	)	)	PUNCT
inlawrev-2428	217	23	which	which	PRON
inlawrev-2428	217	24	its	its	PRON
inlawrev-2428	217	25	purchaser	purchaser	NOUN
inlawrev-2428	217	26	had	have	AUX
inlawrev-2428	217	27	assumed	assume	VERB
inlawrev-2428	217	28	.	.	PUNCT
inlawrev-2428	218	1	the	the	DET
inlawrev-2428	218	2	court	court	PROPN
inlawrev-2428	218	3	of	of	ADP
inlawrev-2428	218	4	appeals	appeal	NOUN
inlawrev-2428	218	5	sustained	sustain	VERB
inlawrev-2428	218	6	northern	northern	PROPN
inlawrev-2428	218	7	indiana	indiana	PROPN
inlawrev-2428	218	8	steel	steel	PROPN
inlawrev-2428	218	9	's	's	PART
inlawrev-2428	218	10	contention	contention	NOUN
inlawrev-2428	218	11	and	and	CCONJ
inlawrev-2428	218	12	held	hold	VERB
inlawrev-2428	218	13	it	it	PRON
inlawrev-2428	218	14	was	be	AUX
inlawrev-2428	218	15	not	not	PART
inlawrev-2428	218	16	subject	subject	ADJ
inlawrev-2428	218	17	to	to	ADP
inlawrev-2428	218	18	gross	gross	ADJ
inlawrev-2428	218	19	income	income	NOUN
inlawrev-2428	218	20	tax	tax	NOUN
inlawrev-2428	218	21	on	on	ADP
inlawrev-2428	218	22	the	the	DET
inlawrev-2428	218	23	amount	amount	NOUN
inlawrev-2428	218	24	of	of	ADP
inlawrev-2428	218	25	the	the	DET
inlawrev-2428	218	26	indebtedness	indebtedness	NOUN
inlawrev-2428	218	27	assumed	assume	VERB
inlawrev-2428	218	28	by	by	ADP
inlawrev-2428	218	29	the	the	DET
inlawrev-2428	218	30	purchaser.^	purchaser.^	PROPN
inlawrev-2428	218	31	*	*	NOUN
inlawrev-2428	219	1	the	the	DET
inlawrev-2428	219	2	court	court	NOUN
inlawrev-2428	219	3	's	's	PART
inlawrev-2428	219	4	holding	holding	NOUN
inlawrev-2428	219	5	is	be	AUX
inlawrev-2428	219	6	entirely	entirely	ADV
inlawrev-2428	219	7	consistent	consistent	ADJ
inlawrev-2428	219	8	with	with	ADP
inlawrev-2428	219	9	the	the	DET
inlawrev-2428	219	10	supreme	supreme	PROPN
inlawrev-2428	219	11	court	court	PROPN
inlawrev-2428	219	12	's	's	PART
inlawrev-2428	219	13	earlier	early	ADJ
inlawrev-2428	219	14	decisions	decision	NOUN
inlawrev-2428	219	15	in	in	ADP
inlawrev-2428	219	16	indiana	indiana	PROPN
inlawrev-2428	219	17	department	department	PROPN
inlawrev-2428	219	18	of	of	ADP
inlawrev-2428	219	19	state	state	PROPN
inlawrev-2428	219	20	revenue	revenue	NOUN
inlawrev-2428	219	21	v.	v.	ADP
inlawrev-2428	219	22	colpaert	colpaert	PROPN
inlawrev-2428	219	23	realty	realty	PROPN
inlawrev-2428	219	24	corp.^^	corp.^^	PROPN
inlawrev-2428	219	25	and	and	CCONJ
inlawrev-2428	219	26	department	department	PROPN
inlawrev-2428	219	27	of	of	ADP
inlawrev-2428	219	28	state	state	PROPN
inlawrev-2428	219	29	revenue	revenue	NOUN
inlawrev-2428	219	30	v.	v.	ADP
inlawrev-2428	219	31	crown	crown	PROPN
inlawrev-2428	219	32	development	development	PROPN
inlawrev-2428	219	33	co.^	co.^	PROPN
inlawrev-2428	219	34	"	"	PUNCT
inlawrev-2428	219	35	the	the	DET
inlawrev-2428	219	36	supreme	supreme	PROPN
inlawrev-2428	219	37	court	court	PROPN
inlawrev-2428	219	38	recognized	recognize	VERB
inlawrev-2428	219	39	in	in	ADP
inlawrev-2428	219	40	each	each	DET
inlawrev-2428	219	41	case	case	NOUN
inlawrev-2428	219	42	that	that	SCONJ
inlawrev-2428	219	43	,	,	PUNCT
inlawrev-2428	219	44	in	in	ADP
inlawrev-2428	219	45	the	the	DET
inlawrev-2428	219	46	sale	sale	NOUN
inlawrev-2428	219	47	of	of	ADP
inlawrev-2428	219	48	real	real	ADJ
inlawrev-2428	219	49	estate	estate	NOUN
inlawrev-2428	219	50	subject	subject	NOUN
inlawrev-2428	219	51	to	to	ADP
inlawrev-2428	219	52	a	a	DET
inlawrev-2428	219	53	mortgage	mortgage	NOUN
inlawrev-2428	219	54	encumbrance	encumbrance	NOUN
inlawrev-2428	219	55	,	,	PUNCT
inlawrev-2428	219	56	the	the	DET
inlawrev-2428	219	57	purchaser	purchaser	NOUN
inlawrev-2428	219	58	's	's	PART
inlawrev-2428	219	59	assumption	assumption	NOUN
inlawrev-2428	219	60	of	of	ADP
inlawrev-2428	219	61	the	the	DET
inlawrev-2428	219	62	mortgage	mortgage	NOUN
inlawrev-2428	219	63	debt	debt	NOUN
inlawrev-2428	219	64	,	,	PUNCT
inlawrev-2428	219	65	and	and	CCONJ
inlawrev-2428	219	66	his	his	PRON
inlawrev-2428	219	67	agreement	agreement	NOUN
inlawrev-2428	219	68	to	to	PART
inlawrev-2428	219	69	pay	pay	VERB
inlawrev-2428	219	70	off	off	ADP
inlawrev-2428	219	71	that	that	DET
inlawrev-2428	219	72	debt	debt	NOUN
inlawrev-2428	219	73	,	,	PUNCT
inlawrev-2428	219	74	was	be	AUX
inlawrev-2428	219	75	not	not	PART
inlawrev-2428	219	76	a	a	DET
inlawrev-2428	219	77	taxable	taxable	ADJ
inlawrev-2428	219	78	constructive	constructive	ADJ
inlawrev-2428	219	79	receipt	receipt	NOUN
inlawrev-2428	219	80	to	to	ADP
inlawrev-2428	219	81	the	the	DET
inlawrev-2428	219	82	seller	seller	NOUN
inlawrev-2428	219	83	.	.	PUNCT
inlawrev-2428	220	1	*	*	PUNCT
inlawrev-2428	220	2	'	'	PUNCT
inlawrev-2428	220	3	as	as	ADP
inlawrev-2428	220	4	in	in	ADP
inlawrev-2428	220	5	the	the	DET
inlawrev-2428	220	6	colpaert	colpaert	PROPN
inlawrev-2428	220	7	realty	realty	PROPN
inlawrev-2428	220	8	and	and	CCONJ
inlawrev-2428	220	9	crown	crown	NOUN
inlawrev-2428	220	10	development	development	NOUN
inlawrev-2428	220	11	decisions	decision	NOUN
inlawrev-2428	220	12	,	,	PUNCT
inlawrev-2428	220	13	the	the	DET
inlawrev-2428	220	14	court	court	NOUN
inlawrev-2428	220	15	in	in	ADP
inlawrev-2428	220	16	northern	northern	PROPN
inlawrev-2428	220	17	indiana	indiana	PROPN
inlawrev-2428	220	18	steel	steel	PROPN
inlawrev-2428	220	19	reasoned	reason	VERB
inlawrev-2428	220	20	that	that	SCONJ
inlawrev-2428	220	21	the	the	DET
inlawrev-2428	220	22	purchaser	purchaser	NOUN
inlawrev-2428	220	23	's	's	PART
inlawrev-2428	220	24	^388	^388	DET
inlawrev-2428	220	25	n.e.2d	n.e.2d	NOUN
inlawrev-2428	220	26	596	596	NUM
inlawrev-2428	220	27	(	(	PUNCT
inlawrev-2428	220	28	ind	ind	NOUN
inlawrev-2428	220	29	.	.	PUNCT
inlawrev-2428	221	1	ct	ct	PROPN
inlawrev-2428	221	2	.	.	PUNCT
inlawrev-2428	222	1	app	app	PROPN
inlawrev-2428	222	2	.	.	PROPN
inlawrev-2428	222	3	1979	1979	NUM
inlawrev-2428	222	4	)	)	PUNCT
inlawrev-2428	222	5	.	.	PUNCT
inlawrev-2428	223	1	^'the	^'the	DET
inlawrev-2428	223	2	revenue	revenue	NOUN
inlawrev-2428	223	3	department	department	PROPN
inlawrev-2428	223	4	based	base	VERB
inlawrev-2428	223	5	its	its	PRON
inlawrev-2428	223	6	assessment	assessment	NOUN
inlawrev-2428	223	7	on	on	ADP
inlawrev-2428	223	8	ind	ind	PROPN
inlawrev-2428	223	9	.	.	PUNCT
inlawrev-2428	224	1	code	code	PROPN
inlawrev-2428	224	2	§	§	PROPN
inlawrev-2428	224	3	6	6	NUM
inlawrev-2428	224	4	-	-	SYM
inlawrev-2428	224	5	2	2	NUM
inlawrev-2428	224	6	-	-	PUNCT
inlawrev-2428	224	7	l	l	NOUN
inlawrev-2428	224	8	-	-	PUNCT
inlawrev-2428	224	9	l(m	l(m	PROPN
inlawrev-2428	224	10	)	)	PUNCT
inlawrev-2428	224	11	(	(	PUNCT
inlawrev-2428	224	12	supp	supp	PROPN
inlawrev-2428	224	13	.	.	PUNCT
inlawrev-2428	224	14	1980	1980	NUM
inlawrev-2428	224	15	)	)	PUNCT
inlawrev-2428	224	16	which	which	PRON
inlawrev-2428	224	17	provides	provide	VERB
inlawrev-2428	224	18	that	that	DET
inlawrev-2428	224	19	gross	gross	ADJ
inlawrev-2428	224	20	income	income	NOUN
inlawrev-2428	224	21	includes	include	VERB
inlawrev-2428	224	22	"	"	PUNCT
inlawrev-2428	224	23	gross	gross	ADJ
inlawrev-2428	224	24	receipts	receipt	NOUN
inlawrev-2428	224	25	received	receive	VERB
inlawrev-2428	224	26	from	from	ADP
inlawrev-2428	224	27	the	the	DET
inlawrev-2428	224	28	sale	sale	NOUN
inlawrev-2428	224	29	,	,	PUNCT
inlawrev-2428	224	30	transfer	transfer	NOUN
inlawrev-2428	224	31	,	,	PUNCT
inlawrev-2428	224	32	or	or	CCONJ
inlawrev-2428	224	33	exchange	exchange	NOUN
inlawrev-2428	224	34	of	of	ADP
inlawrev-2428	224	35	property	property	NOUN
inlawrev-2428	224	36	,	,	PUNCT
inlawrev-2428	224	37	tangible	tangible	ADJ
inlawrev-2428	224	38	or	or	CCONJ
inlawrev-2428	224	39	intangible	intangible	ADJ
inlawrev-2428	224	40	,	,	PUNCT
inlawrev-2428	224	41	real	real	ADJ
inlawrev-2428	224	42	or	or	CCONJ
inlawrev-2428	224	43	personal	personal	ADJ
inlawrev-2428	224	44	,	,	PUNCT
inlawrev-2428	224	45	including	include	VERB
inlawrev-2428	224	46	the	the	DET
inlawrev-2428	224	47	sale	sale	NOUN
inlawrev-2428	224	48	of	of	ADP
inlawrev-2428	224	49	capital	capital	NOUN
inlawrev-2428	224	50	assets	asset	NOUN
inlawrev-2428	224	51	.	.	PUNCT
inlawrev-2428	224	52	"	"	PUNCT
inlawrev-2428	225	1	i	i	PRON
inlawrev-2428	225	2	d.	d.	PROPN
inlawrev-2428	225	3	§	§	PROPN
inlawrev-2428	225	4	6	6	NUM
inlawrev-2428	225	5	-	-	SYM
inlawrev-2428	225	6	2	2	NUM
inlawrev-2428	225	7	-	-	PUNCT
inlawrev-2428	225	8	l	l	NOUN
inlawrev-2428	225	9	-	-	PUNCT
inlawrev-2428	225	10	l(h	l(h	PROPN
inlawrev-2428	225	11	)	)	PUNCT
inlawrev-2428	225	12	defines	define	NOUN
inlawrev-2428	225	13	"	"	PUNCT
inlawrev-2428	225	14	receipt	receipt	NOUN
inlawrev-2428	225	15	"	"	PUNCT
inlawrev-2428	225	16	as	as	ADP
inlawrev-2428	225	17	"	"	PUNCT
inlawrev-2428	225	18	the	the	DET
inlawrev-2428	225	19	gross	gross	ADJ
inlawrev-2428	225	20	income	income	NOUN
inlawrev-2428	225	21	in	in	ADP
inlawrev-2428	225	22	cash	cash	NOUN
inlawrev-2428	225	23	,	,	PUNCT
inlawrev-2428	225	24	notes	note	NOUN
inlawrev-2428	225	25	,	,	PUNCT
inlawrev-2428	225	26	credits	credit	NOUN
inlawrev-2428	225	27	or	or	CCONJ
inlawrev-2428	225	28	other	other	ADJ
inlawrev-2428	225	29	property	property	NOUN
inlawrev-2428	225	30	which	which	PRON
inlawrev-2428	225	31	is	be	AUX
inlawrev-2428	225	32	received	receive	VERB
inlawrev-2428	225	33	by	by	ADP
inlawrev-2428	225	34	the	the	DET
inlawrev-2428	225	35	taxpayer	taxpayer	NOUN
inlawrev-2428	225	36	or	or	CCONJ
inlawrev-2428	225	37	is	be	AUX
inlawrev-2428	225	38	received	receive	VERB
inlawrev-2428	225	39	by	by	ADP
inlawrev-2428	225	40	a	a	DET
inlawrev-2428	225	41	third	third	ADJ
inlawrev-2428	225	42	person	person	NOUN
inlawrev-2428	225	43	for	for	ADP
inlawrev-2428	225	44	his	his	PRON
inlawrev-2428	225	45	benefit	benefit	NOUN
inlawrev-2428	225	46	.	.	PUNCT
inlawrev-2428	225	47	"	"	PUNCT
inlawrev-2428	226	1	finally	finally	ADV
inlawrev-2428	226	2	,	,	PUNCT
inlawrev-2428	226	3	i	i	PROPN
inlawrev-2428	226	4	d.	d.	PROPN
inlawrev-2428	226	5	§	§	PROPN
inlawrev-2428	226	6	6	6	NUM
inlawrev-2428	226	7	-	-	SYM
inlawrev-2428	226	8	2	2	NUM
inlawrev-2428	226	9	-	-	PUNCT
inlawrev-2428	226	10	1	1	NUM
inlawrev-2428	226	11	-	-	PUNCT
inlawrev-2428	226	12	1(1	1(1	NUM
inlawrev-2428	226	13	)	)	PUNCT
inlawrev-2428	226	14	defines	define	NOUN
inlawrev-2428	226	15	"	"	PUNCT
inlawrev-2428	226	16	receive	receive	VERB
inlawrev-2428	226	17	"	"	PUNCT
inlawrev-2428	226	18	or	or	CCONJ
inlawrev-2428	226	19	"	"	PUNCT
inlawrev-2428	226	20	received	receive	VERB
inlawrev-2428	226	21	"	"	PUNCT
inlawrev-2428	226	22	as	as	ADP
inlawrev-2428	226	23	"	"	PUNCT
inlawrev-2428	226	24	the	the	DET
inlawrev-2428	226	25	actual	actual	ADJ
inlawrev-2428	226	26	coming	come	VERB
inlawrev-2428	226	27	into	into	ADP
inlawrev-2428	226	28	possession	possession	NOUN
inlawrev-2428	226	29	of	of	ADP
inlawrev-2428	226	30	,	,	PUNCT
inlawrev-2428	226	31	or	or	CCONJ
inlawrev-2428	226	32	the	the	DET
inlawrev-2428	226	33	crediting	crediting	NOUN
inlawrev-2428	226	34	to	to	ADP
inlawrev-2428	226	35	,	,	PUNCT
inlawrev-2428	226	36	the	the	DET
inlawrev-2428	226	37	taxpayer	taxpayer	NOUN
inlawrev-2428	226	38	of	of	ADP
inlawrev-2428	226	39	g^oss	g^oss	ADJ
inlawrev-2428	226	40	income	income	NOUN
inlawrev-2428	226	41	....	....	PUNCT
inlawrev-2428	226	42	or	or	CCONJ
inlawrev-2428	226	43	the	the	DET
inlawrev-2428	226	44	payment	payment	NOUN
inlawrev-2428	226	45	of	of	ADP
inlawrev-2428	226	46	his	his	PRON
inlawrev-2428	226	47	expenses	expense	NOUN
inlawrev-2428	226	48	,	,	PUNCT
inlawrev-2428	226	49	debts	debt	NOUN
inlawrev-2428	226	50	,	,	PUNCT
inlawrev-2428	226	51	or	or	CCONJ
inlawrev-2428	226	52	other	other	ADJ
inlawrev-2428	226	53	obligations	obligation	NOUN
inlawrev-2428	226	54	by	by	ADP
inlawrev-2428	226	55	a	a	DET
inlawrev-2428	226	56	third	third	ADJ
inlawrev-2428	226	57	party	party	NOUN
inlawrev-2428	226	58	for	for	ADP
inlawrev-2428	226	59	his	his	PRON
inlawrev-2428	226	60	direct	direct	ADJ
inlawrev-2428	226	61	benefit	benefit	NOUN
inlawrev-2428	226	62	.	.	PUNCT
inlawrev-2428	226	63	"	"	PUNCT
inlawrev-2428	227	1	^388	^388	PRON
inlawrev-2428	227	2	n.e.2d	n.e.2d	NOUN
inlawrev-2428	227	3	at	at	ADP
inlawrev-2428	227	4	600	600	NUM
inlawrev-2428	227	5	.	.	PUNCT
inlawrev-2428	228	1	'	'	PUNCT
inlawrev-2428	228	2	»	»	NUM
inlawrev-2428	228	3	231	231	NUM
inlawrev-2428	228	4	ind	ind	NOUN
inlawrev-2428	228	5	.	.	PUNCT
inlawrev-2428	229	1	463	463	NUM
inlawrev-2428	229	2	.	.	X
inlawrev-2428	230	1	109	109	NUM
inlawrev-2428	230	2	n.e.2d	n.e.2d	NOUN
inlawrev-2428	230	3	415	415	NUM
inlawrev-2428	230	4	(	(	PUNCT
inlawrev-2428	230	5	1952	1952	NUM
inlawrev-2428	230	6	)	)	PUNCT
inlawrev-2428	230	7	.	.	PUNCT
inlawrev-2428	231	1	•"231	•"231	ADJ
inlawrev-2428	231	2	ind	ind	NOUN
inlawrev-2428	231	3	.	.	PUNCT
inlawrev-2428	232	1	449	449	NUM
inlawrev-2428	232	2	,	,	PUNCT
inlawrev-2428	232	3	109	109	NUM
inlawrev-2428	232	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	232	5	426	426	NUM
inlawrev-2428	232	6	(	(	PUNCT
inlawrev-2428	232	7	1952	1952	NUM
inlawrev-2428	232	8	)	)	PUNCT
inlawrev-2428	232	9	.	.	PUNCT
inlawrev-2428	233	1	"	"	PUNCT
inlawrev-2428	233	2	231	231	NUM
inlawrev-2428	233	3	ind	ind	NOUN
inlawrev-2428	233	4	.	.	PUNCT
inlawrev-2428	234	1	at	at	ADP
inlawrev-2428	234	2	472	472	NUM
inlawrev-2428	234	3	,	,	PUNCT
inlawrev-2428	234	4	109	109	NUM
inlawrev-2428	234	5	n.e.2d	n.e.2d	NOUN
inlawrev-2428	234	6	at	at	ADP
inlawrev-2428	234	7	419	419	NUM
inlawrev-2428	234	8	;	;	PUNCT
inlawrev-2428	234	9	231	231	NUM
inlawrev-2428	234	10	ind	ind	NOUN
inlawrev-2428	234	11	.	.	PUNCT
inlawrev-2428	235	1	at	at	ADP
inlawrev-2428	235	2	459	459	NUM
inlawrev-2428	235	3	-	-	SYM
inlawrev-2428	235	4	60	60	NUM
inlawrev-2428	235	5	,	,	PUNCT
inlawrev-2428	235	6	109	109	NUM
inlawrev-2428	235	7	n.e.2d	n.e.2d	NOUN
inlawrev-2428	235	8	at	at	ADP
inlawrev-2428	235	9	430	430	NUM
inlawrev-2428	235	10	.	.	PUNCT
inlawrev-2428	235	11	1981	1981	NUM
inlawrev-2428	235	12	]	]	PUNCT
inlawrev-2428	235	13	survey	survey	NOUN
inlawrev-2428	235	14	-	-	PUNCT
inlawrev-2428	235	15	taxation	taxation	NOUN
inlawrev-2428	235	16	533	533	NUM
inlawrev-2428	235	17	assumption	assumption	NOUN
inlawrev-2428	235	18	of	of	ADP
inlawrev-2428	235	19	the	the	DET
inlawrev-2428	235	20	debt	debt	NOUN
inlawrev-2428	235	21	was	be	AUX
inlawrev-2428	235	22	not	not	PART
inlawrev-2428	235	23	taxable	taxable	ADJ
inlawrev-2428	235	24	as	as	ADP
inlawrev-2428	235	25	a	a	DET
inlawrev-2428	235	26	constructive	constructive	ADJ
inlawrev-2428	235	27	receipt	receipt	NOUN
inlawrev-2428	235	28	because	because	SCONJ
inlawrev-2428	235	29	,	,	PUNCT
inlawrev-2428	235	30	under	under	ADP
inlawrev-2428	235	31	the	the	DET
inlawrev-2428	235	32	express	express	ADJ
inlawrev-2428	235	33	language	language	NOUN
inlawrev-2428	235	34	of	of	ADP
inlawrev-2428	235	35	the	the	DET
inlawrev-2428	235	36	statute,**^	statute,**^	NOUN
inlawrev-2428	235	37	an	an	DET
inlawrev-2428	235	38	assumption	assumption	NOUN
inlawrev-2428	235	39	of	of	ADP
inlawrev-2428	235	40	indebtedness	indebtedness	NOUN
inlawrev-2428	235	41	would	would	AUX
inlawrev-2428	235	42	be	be	AUX
inlawrev-2428	235	43	a	a	DET
inlawrev-2428	235	44	taxable	taxable	ADJ
inlawrev-2428	235	45	gross	gross	ADJ
inlawrev-2428	235	46	receipt	receipt	NOUN
inlawrev-2428	235	47	only	only	ADV
inlawrev-2428	235	48	if	if	SCONJ
inlawrev-2428	235	49	the	the	DET
inlawrev-2428	235	50	assumption	assumption	NOUN
inlawrev-2428	235	51	were	be	AUX
inlawrev-2428	235	52	for	for	ADP
inlawrev-2428	235	53	the	the	DET
inlawrev-2428	235	54	"	"	PUNCT
inlawrev-2428	235	55	direct	direct	ADJ
inlawrev-2428	235	56	benefit	benefit	NOUN
inlawrev-2428	235	57	"	"	PUNCT
inlawrev-2428	235	58	of	of	ADP
inlawrev-2428	235	59	the	the	DET
inlawrev-2428	235	60	former	former	ADJ
inlawrev-2428	235	61	debtor	debtor	NOUN
inlawrev-2428	235	62	-	-	PUNCT
inlawrev-2428	235	63	taxpayer	taxpayer	NOUN
inlawrev-2428	235	64	.	.	PUNCT
inlawrev-2428	236	1	the	the	DET
inlawrev-2428	236	2	court	court	NOUN
inlawrev-2428	236	3	quoted	quote	VERB
inlawrev-2428	236	4	from	from	ADP
inlawrev-2428	236	5	colpaert	colpaert	PROPN
inlawrev-2428	236	6	realty	realty	PROPN
inlawrev-2428	236	7	as	as	SCONJ
inlawrev-2428	236	8	follows	follow	VERB
inlawrev-2428	236	9	:	:	PUNCT
inlawrev-2428	236	10	considering	consider	VERB
inlawrev-2428	236	11	the	the	DET
inlawrev-2428	236	12	relative	relative	ADJ
inlawrev-2428	236	13	advantages	advantage	NOUN
inlawrev-2428	236	14	flowing	flow	VERB
inlawrev-2428	236	15	to	to	ADP
inlawrev-2428	236	16	the	the	DET
inlawrev-2428	236	17	respective	respective	ADJ
inlawrev-2428	236	18	parties	party	NOUN
inlawrev-2428	236	19	,	,	PUNCT
inlawrev-2428	236	20	it	it	PRON
inlawrev-2428	236	21	seems	seem	VERB
inlawrev-2428	236	22	to	to	ADP
inlawrev-2428	236	23	us	we	PRON
inlawrev-2428	236	24	that	that	SCONJ
inlawrev-2428	236	25	where	where	SCONJ
inlawrev-2428	236	26	a	a	DET
inlawrev-2428	236	27	purchaser	purchaser	NOUN
inlawrev-2428	236	28	assumes	assume	VERB
inlawrev-2428	236	29	and	and	CCONJ
inlawrev-2428	236	30	agrees	agree	VERB
inlawrev-2428	236	31	to	to	PART
inlawrev-2428	236	32	pay	pay	VERB
inlawrev-2428	236	33	a	a	DET
inlawrev-2428	236	34	debt	debt	NOUN
inlawrev-2428	236	35	secured	secure	VERB
inlawrev-2428	236	36	by	by	ADP
inlawrev-2428	236	37	mortgage	mortgage	NOUN
inlawrev-2428	236	38	,	,	PUNCT
inlawrev-2428	236	39	the	the	DET
inlawrev-2428	236	40	direct	direct	ADJ
inlawrev-2428	236	41	benefit	benefit	NOUN
inlawrev-2428	236	42	to	to	PART
inlawrev-2428	236	43	be	be	AUX
inlawrev-2428	236	44	derived	derive	VERB
inlawrev-2428	236	45	from	from	ADP
inlawrev-2428	236	46	the	the	DET
inlawrev-2428	236	47	subsequent	subsequent	ADJ
inlawrev-2428	236	48	payment	payment	NOUN
inlawrev-2428	236	49	of	of	ADP
inlawrev-2428	236	50	it	it	PRON
inlawrev-2428	236	51	must	must	AUX
inlawrev-2428	236	52	be	be	AUX
inlawrev-2428	236	53	said	say	VERB
inlawrev-2428	236	54	to	to	PART
inlawrev-2428	236	55	flow	flow	VERB
inlawrev-2428	236	56	to	to	ADP
inlawrev-2428	236	57	the	the	DET
inlawrev-2428	236	58	purchaser	purchaser	NOUN
inlawrev-2428	236	59	,	,	PUNCT
inlawrev-2428	236	60	and	and	CCONJ
inlawrev-2428	236	61	the	the	DET
inlawrev-2428	236	62	benefit	benefit	NOUN
inlawrev-2428	236	63	flowing	flow	VERB
inlawrev-2428	236	64	to	to	ADP
inlawrev-2428	236	65	the	the	DET
inlawrev-2428	236	66	grantor	grantor	NOUN
inlawrev-2428	236	67	-	-	PUNCT
inlawrev-2428	236	68	mortgagor	mortgagor	NOUN
inlawrev-2428	236	69	is	be	AUX
inlawrev-2428	236	70	secondary	secondary	ADJ
inlawrev-2428	236	71	,	,	PUNCT
inlawrev-2428	236	72	incidental	incidental	ADJ
inlawrev-2428	236	73	,	,	PUNCT
inlawrev-2428	236	74	consequential	consequential	ADJ
inlawrev-2428	236	75	and	and	CCONJ
inlawrev-2428	236	76	remote	remote	ADJ
inlawrev-2428	236	77	,	,	PUNCT
inlawrev-2428	236	78	and	and	CCONJ
inlawrev-2428	236	79	therefore	therefore	ADV
inlawrev-2428	236	80	indirect	indirect	ADJ
inlawrev-2428	236	81	within	within	ADP
inlawrev-2428	236	82	the	the	DET
inlawrev-2428	236	83	meaning	meaning	NOUN
inlawrev-2428	236	84	of	of	ADP
inlawrev-2428	236	85	the	the	DET
inlawrev-2428	236	86	statute.*^	statute.*^	PROPN
inlawrev-2428	236	87	another	another	DET
inlawrev-2428	236	88	gross	gross	ADJ
inlawrev-2428	236	89	income	income	NOUN
inlawrev-2428	236	90	issue	issue	NOUN
inlawrev-2428	236	91	arose	arise	VERB
inlawrev-2428	236	92	in	in	ADP
inlawrev-2428	236	93	indiana	indiana	PROPN
inlawrev-2428	236	94	department	department	PROPN
inlawrev-2428	236	95	of	of	ADP
inlawrev-2428	236	96	revenue	revenue	NOUN
inlawrev-2428	236	97	v.	v.	ADP
inlawrev-2428	236	98	waterfiled	waterfile	VERB
inlawrev-2428	236	99	[	[	X
inlawrev-2428	236	100	sic	sic	ADJ
inlawrev-2428	236	101	]	]	PUNCT
inlawrev-2428	236	102	mortgage	mortgage	NOUN
inlawrev-2428	236	103	co.^	co.^	PROPN
inlawrev-2428	236	104	*	*	X
inlawrev-2428	236	105	waterfield	waterfield	PROPN
inlawrev-2428	236	106	was	be	AUX
inlawrev-2428	236	107	engaged	engage	VERB
inlawrev-2428	236	108	in	in	ADP
inlawrev-2428	236	109	the	the	DET
inlawrev-2428	236	110	mortgage	mortgage	NOUN
inlawrev-2428	236	111	banking	banking	NOUN
inlawrev-2428	236	112	business	business	NOUN
inlawrev-2428	236	113	.	.	PUNCT
inlawrev-2428	237	1	waterfield	waterfield	PROPN
inlawrev-2428	237	2	originated	originate	VERB
inlawrev-2428	237	3	mortgage	mortgage	NOUN
inlawrev-2428	237	4	loans	loan	NOUN
inlawrev-2428	237	5	which	which	PRON
inlawrev-2428	237	6	would	would	AUX
inlawrev-2428	237	7	be	be	AUX
inlawrev-2428	237	8	assembled	assemble	VERB
inlawrev-2428	237	9	into	into	ADP
inlawrev-2428	237	10	a	a	DET
inlawrev-2428	237	11	block	block	NOUN
inlawrev-2428	237	12	of	of	ADP
inlawrev-2428	237	13	mortgage	mortgage	NOUN
inlawrev-2428	237	14	loans	loan	NOUN
inlawrev-2428	237	15	for	for	ADP
inlawrev-2428	237	16	sale	sale	NOUN
inlawrev-2428	237	17	to	to	ADP
inlawrev-2428	237	18	a	a	DET
inlawrev-2428	237	19	third	third	ADJ
inlawrev-2428	237	20	-	-	PUNCT
inlawrev-2428	237	21	party	party	NOUN
inlawrev-2428	237	22	investor	investor	NOUN
inlawrev-2428	237	23	.	.	PUNCT
inlawrev-2428	238	1	the	the	DET
inlawrev-2428	238	2	transaction	transaction	NOUN
inlawrev-2428	238	3	,	,	PUNCT
inlawrev-2428	238	4	known	know	VERB
inlawrev-2428	238	5	as	as	ADP
inlawrev-2428	238	6	"	"	PUNCT
inlawrev-2428	238	7	warehousing	warehousing	NOUN
inlawrev-2428	238	8	,	,	PUNCT
inlawrev-2428	238	9	"	"	PUNCT
inlawrev-2428	238	10	would	would	AUX
inlawrev-2428	238	11	begin	begin	VERB
inlawrev-2428	238	12	with	with	ADP
inlawrev-2428	238	13	a	a	DET
inlawrev-2428	238	14	number	number	NOUN
inlawrev-2428	238	15	of	of	ADP
inlawrev-2428	238	16	banks	bank	NOUN
inlawrev-2428	238	17	advancing	advance	VERB
inlawrev-2428	238	18	funds	fund	NOUN
inlawrev-2428	238	19	to	to	ADP
inlawrev-2428	238	20	waterfield	waterfield	PROPN
inlawrev-2428	238	21	.	.	PUNCT
inlawrev-2428	239	1	after	after	ADP
inlawrev-2428	239	2	closing	close	VERB
inlawrev-2428	239	3	,	,	PUNCT
inlawrev-2428	239	4	each	each	DET
inlawrev-2428	239	5	mortgage	mortgage	NOUN
inlawrev-2428	239	6	would	would	AUX
inlawrev-2428	239	7	be	be	AUX
inlawrev-2428	239	8	assigned	assign	VERB
inlawrev-2428	239	9	to	to	ADP
inlawrev-2428	239	10	a	a	DET
inlawrev-2428	239	11	particular	particular	ADJ
inlawrev-2428	239	12	bank	bank	NOUN
inlawrev-2428	239	13	,	,	PUNCT
inlawrev-2428	239	14	and	and	CCONJ
inlawrev-2428	239	15	waterfield	waterfield	PROPN
inlawrev-2428	239	16	would	would	AUX
inlawrev-2428	239	17	continue	continue	VERB
inlawrev-2428	239	18	to	to	PART
inlawrev-2428	239	19	service	service	VERB
inlawrev-2428	239	20	the	the	DET
inlawrev-2428	239	21	mortgages	mortgage	NOUN
inlawrev-2428	239	22	,	,	PUNCT
inlawrev-2428	239	23	for	for	ADP
inlawrev-2428	239	24	a	a	DET
inlawrev-2428	239	25	fee	fee	NOUN
inlawrev-2428	239	26	,	,	PUNCT
inlawrev-2428	239	27	by	by	ADP
inlawrev-2428	239	28	collecting	collect	VERB
inlawrev-2428	239	29	mortgage	mortgage	NOUN
inlawrev-2428	239	30	payments	payment	NOUN
inlawrev-2428	239	31	from	from	ADP
inlawrev-2428	239	32	the	the	DET
inlawrev-2428	239	33	mortgagors	mortgagor	NOUN
inlawrev-2428	239	34	and	and	CCONJ
inlawrev-2428	239	35	transferring	transfer	VERB
inlawrev-2428	239	36	these	these	DET
inlawrev-2428	239	37	payments	payment	NOUN
inlawrev-2428	239	38	,	,	PUNCT
inlawrev-2428	239	39	including	include	VERB
inlawrev-2428	239	40	interest	interest	NOUN
inlawrev-2428	239	41	,	,	PUNCT
inlawrev-2428	239	42	to	to	ADP
inlawrev-2428	239	43	the	the	DET
inlawrev-2428	239	44	mortgagee	mortgagee	PROPN
inlawrev-2428	239	45	banks	bank	NOUN
inlawrev-2428	239	46	.	.	PUNCT
inlawrev-2428	240	1	waterfield	waterfield	PROPN
inlawrev-2428	240	2	would	would	AUX
inlawrev-2428	240	3	not	not	PART
inlawrev-2428	240	4	send	send	VERB
inlawrev-2428	240	5	the	the	DET
inlawrev-2428	240	6	mortgagors	mortgagor	NOUN
inlawrev-2428	240	7	'	'	PART
inlawrev-2428	240	8	checks	check	NOUN
inlawrev-2428	240	9	directly	directly	ADV
inlawrev-2428	240	10	to	to	ADP
inlawrev-2428	240	11	the	the	DET
inlawrev-2428	240	12	banks	bank	NOUN
inlawrev-2428	240	13	.	.	PUNCT
inlawrev-2428	241	1	rather	rather	ADV
inlawrev-2428	241	2	,	,	PUNCT
inlawrev-2428	241	3	waterfield	waterfield	PROPN
inlawrev-2428	241	4	would	would	AUX
inlawrev-2428	241	5	deposit	deposit	VERB
inlawrev-2428	241	6	the	the	DET
inlawrev-2428	241	7	funds	fund	NOUN
inlawrev-2428	241	8	in	in	ADP
inlawrev-2428	241	9	a	a	DET
inlawrev-2428	241	10	custodial	custodial	ADJ
inlawrev-2428	241	11	account	account	NOUN
inlawrev-2428	241	12	and	and	CCONJ
inlawrev-2428	241	13	,	,	PUNCT
inlawrev-2428	241	14	at	at	ADP
inlawrev-2428	241	15	the	the	DET
inlawrev-2428	241	16	end	end	NOUN
inlawrev-2428	241	17	of	of	ADP
inlawrev-2428	241	18	each	each	DET
inlawrev-2428	241	19	billing	billing	NOUN
inlawrev-2428	241	20	period	period	NOUN
inlawrev-2428	241	21	,	,	PUNCT
inlawrev-2428	241	22	waterfield	waterfield	PROPN
inlawrev-2428	241	23	would	would	AUX
inlawrev-2428	241	24	send	send	VERB
inlawrev-2428	241	25	one	one	NUM
inlawrev-2428	241	26	of	of	ADP
inlawrev-2428	241	27	its	its	PRON
inlawrev-2428	241	28	own	own	ADJ
inlawrev-2428	241	29	checks	check	NOUN
inlawrev-2428	241	30	for	for	ADP
inlawrev-2428	241	31	the	the	DET
inlawrev-2428	241	32	amount	amount	NOUN
inlawrev-2428	241	33	due	due	ADJ
inlawrev-2428	241	34	to	to	ADP
inlawrev-2428	241	35	each	each	DET
inlawrev-2428	241	36	bank	bank	NOUN
inlawrev-2428	241	37	.	.	PUNCT
inlawrev-2428	242	1	the	the	DET
inlawrev-2428	242	2	revenue	revenue	PROPN
inlawrev-2428	242	3	department	department	PROPN
inlawrev-2428	242	4	contended	contend	VERB
inlawrev-2428	242	5	that	that	SCONJ
inlawrev-2428	242	6	the	the	DET
inlawrev-2428	242	7	interest	interest	NOUN
inlawrev-2428	242	8	portions	portion	NOUN
inlawrev-2428	242	9	of	of	ADP
inlawrev-2428	242	10	the	the	DET
inlawrev-2428	242	11	mortgage	mortgage	NOUN
inlawrev-2428	242	12	payments	payment	NOUN
inlawrev-2428	242	13	constituted	constitute	VERB
inlawrev-2428	242	14	gross	gross	ADJ
inlawrev-2428	242	15	income	income	NOUN
inlawrev-2428	242	16	to	to	ADP
inlawrev-2428	242	17	waterfield	waterfield	PROPN
inlawrev-2428	242	18	.	.	PUNCT
inlawrev-2428	243	1	after	after	ADP
inlawrev-2428	243	2	reviewing	review	VERB
inlawrev-2428	243	3	the	the	DET
inlawrev-2428	243	4	evidence	evidence	NOUN
inlawrev-2428	243	5	presented	present	VERB
inlawrev-2428	243	6	to	to	ADP
inlawrev-2428	243	7	the	the	DET
inlawrev-2428	243	8	trial	trial	NOUN
inlawrev-2428	243	9	court	court	NOUN
inlawrev-2428	243	10	,	,	PUNCT
inlawrev-2428	243	11	the	the	DET
inlawrev-2428	243	12	court	court	NOUN
inlawrev-2428	243	13	of	of	ADP
inlawrev-2428	243	14	appeals	appeal	NOUN
inlawrev-2428	243	15	affirmed	affirm	VERB
inlawrev-2428	243	16	the	the	DET
inlawrev-2428	243	17	trial	trial	NOUN
inlawrev-2428	243	18	court	court	NOUN
inlawrev-2428	243	19	's	's	PART
inlawrev-2428	243	20	ruling	ruling	NOUN
inlawrev-2428	243	21	that	that	SCONJ
inlawrev-2428	243	22	waterfield	waterfield	PROPN
inlawrev-2428	243	23	was	be	AUX
inlawrev-2428	243	24	serving	serve	VERB
inlawrev-2428	243	25	in	in	ADP
inlawrev-2428	243	26	an	an	DET
inlawrev-2428	243	27	agency	agency	NOUN
inlawrev-2428	243	28	capacity	capacity	NOUN
inlawrev-2428	243	29	for	for	ADP
inlawrev-2428	243	30	the	the	DET
inlawrev-2428	243	31	various	various	ADJ
inlawrev-2428	243	32	banks	bank	NOUN
inlawrev-2428	243	33	it	it	PRON
inlawrev-2428	243	34	represented.	represented.	VERB
inlawrev-2428	243	35	®	®	PROPN
inlawrev-2428	243	36	^	^	PUNCT
inlawrev-2428	243	37	therefore	therefore	ADV
inlawrev-2428	243	38	,	,	PUNCT
inlawrev-2428	243	39	the	the	DET
inlawrev-2428	243	40	interest	interest	NOUN
inlawrev-2428	243	41	payments	payment	NOUN
inlawrev-2428	243	42	on	on	ADP
inlawrev-2428	243	43	the	the	DET
inlawrev-2428	243	44	mortgage	mortgage	NOUN
inlawrev-2428	243	45	loans	loan	NOUN
inlawrev-2428	243	46	which	which	PRON
inlawrev-2428	243	47	waterfield	waterfield	PROPN
inlawrev-2428	243	48	received	receive	VERB
inlawrev-2428	243	49	in	in	ADP
inlawrev-2428	243	50	servicing	service	VERB
inlawrev-2428	243	51	the	the	DET
inlawrev-2428	243	52	mortgages	mortgage	NOUN
inlawrev-2428	243	53	were	be	AUX
inlawrev-2428	243	54	not	not	PART
inlawrev-2428	243	55	taxable	taxable	ADJ
inlawrev-2428	243	56	gross	gross	ADJ
inlawrev-2428	243	57	receipts	receipt	NOUN
inlawrev-2428	243	58	to	to	ADP
inlawrev-2428	243	59	waterfield	waterfield	PROPN
inlawrev-2428	243	60	.	.	PUNCT
inlawrev-2428	244	1	«	«	PUNCT
inlawrev-2428	244	2	^lnd	^lnd	NUM
inlawrev-2428	244	3	.	.	PUNCT
inlawrev-2428	244	4	code	code	NOUN
inlawrev-2428	244	5	§	§	PROPN
inlawrev-2428	244	6	6	6	NUM
inlawrev-2428	244	7	-	-	SYM
inlawrev-2428	244	8	2	2	NUM
inlawrev-2428	244	9	-	-	PUNCT
inlawrev-2428	244	10	l	l	NOUN
inlawrev-2428	244	11	-	-	PUNCT
inlawrev-2428	244	12	l(i	l(i	NOUN
inlawrev-2428	244	13	)	)	PUNCT
inlawrev-2428	244	14	(	(	PUNCT
inlawrev-2428	244	15	supp	supp	NOUN
inlawrev-2428	244	16	.	.	PUNCT
inlawrev-2428	244	17	1980	1980	NUM
inlawrev-2428	244	18	)	)	PUNCT
inlawrev-2428	244	19	.	.	PUNCT
inlawrev-2428	245	1	«	«	PUNCT
inlawrev-2428	245	2	'	'	NUM
inlawrev-2428	245	3	388	388	NUM
inlawrev-2428	245	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	245	5	at	at	ADP
inlawrev-2428	245	6	598	598	NUM
inlawrev-2428	245	7	(	(	PUNCT
inlawrev-2428	245	8	quoting	quote	VERB
inlawrev-2428	245	9	231	231	NUM
inlawrev-2428	245	10	ind	ind	NOUN
inlawrev-2428	245	11	.	.	PUNCT
inlawrev-2428	246	1	at	at	ADP
inlawrev-2428	246	2	478	478	NUM
inlawrev-2428	246	3	,	,	PUNCT
inlawrev-2428	246	4	109	109	NUM
inlawrev-2428	246	5	n.e.2d	n.e.2d	NOUN
inlawrev-2428	246	6	at	at	ADP
inlawrev-2428	246	7	421	421	NUM
inlawrev-2428	246	8	-	-	SYM
inlawrev-2428	246	9	22	22	NUM
inlawrev-2428	246	10	)	)	PUNCT
inlawrev-2428	246	11	.	.	PUNCT
inlawrev-2428	247	1	«	«	PUNCT
inlawrev-2428	247	2	m00	m00	ADJ
inlawrev-2428	247	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	247	4	212	212	NUM
inlawrev-2428	247	5	(	(	PUNCT
inlawrev-2428	247	6	ind	ind	NOUN
inlawrev-2428	247	7	.	.	PUNCT
inlawrev-2428	248	1	ct	ct	PROPN
inlawrev-2428	248	2	.	.	PUNCT
inlawrev-2428	249	1	app	app	PROPN
inlawrev-2428	249	2	.	.	PROPN
inlawrev-2428	249	3	1980	1980	NUM
inlawrev-2428	249	4	)	)	PUNCT
inlawrev-2428	249	5	.	.	PUNCT
inlawrev-2428	250	1	"	"	PUNCT
inlawrev-2428	250	2	yd	yd	NOUN
inlawrev-2428	250	3	.	.	PUNCT
inlawrev-2428	251	1	at	at	ADP
inlawrev-2428	251	2	215	215	NUM
inlawrev-2428	251	3	.	.	PUNCT
inlawrev-2428	252	1	see	see	VERB
inlawrev-2428	252	2	also	also	ADV
inlawrev-2428	252	3	45	45	NUM
inlawrev-2428	252	4	ind	ind	NOUN
inlawrev-2428	252	5	.	.	PUNCT
inlawrev-2428	253	1	ad	ad	NOUN
inlawrev-2428	253	2	.	.	PUNCT
inlawrev-2428	254	1	code	code	PROPN
inlawrev-2428	254	2	§	§	PROPN
inlawrev-2428	254	3	1	1	NUM
inlawrev-2428	254	4	-	-	SYM
inlawrev-2428	254	5	1	1	NUM
inlawrev-2428	254	6	-	-	SYM
inlawrev-2428	254	7	54	54	NUM
inlawrev-2428	254	8	(	(	PUNCT
inlawrev-2428	254	9	1979	1979	NUM
inlawrev-2428	254	10	)	)	PUNCT
inlawrev-2428	254	11	which	which	PRON
inlawrev-2428	254	12	provides	provide	VERB
inlawrev-2428	254	13	that	that	SCONJ
inlawrev-2428	254	14	"	"	PUNCT
inlawrev-2428	254	15	[	[	X
inlawrev-2428	254	16	tjaxpayers	tjaxpayer	NOUN
inlawrev-2428	254	17	are	be	AUX
inlawrev-2428	254	18	not	not	PART
inlawrev-2428	254	19	subject	subject	ADJ
inlawrev-2428	254	20	to	to	ADP
inlawrev-2428	254	21	gross	gross	ADJ
inlawrev-2428	254	22	income	income	NOUN
inlawrev-2428	254	23	tax	tax	NOUN
inlawrev-2428	254	24	on	on	ADP
inlawrev-2428	254	25	income	income	NOUN
inlawrev-2428	254	26	they	they	PRON
inlawrev-2428	254	27	receive	receive	VERB
inlawrev-2428	254	28	in	in	ADP
inlawrev-2428	254	29	an	an	DET
inlawrev-2428	254	30	agency	agency	NOUN
inlawrev-2428	254	31	capacity	capacity	NOUN
inlawrev-2428	254	32	.	.	PUNCT
inlawrev-2428	254	33	"	"	PUNCT
inlawrev-2428	255	1	534	534	NUM
inlawrev-2428	255	2	indiana	indiana	PROPN
inlawrev-2428	255	3	law	law	PROPN
inlawrev-2428	255	4	review	review	NOUN
inlawrev-2428	255	5	[	[	X
inlawrev-2428	255	6	vol	vol	NOUN
inlawrev-2428	255	7	.	.	PROPN
inlawrev-2428	255	8	14:523	14:523	NUM
inlawrev-2428	255	9	e.	e.	PROPN
inlawrev-2428	255	10	indiana	indiana	PROPN
inlawrev-2428	255	11	sales	sale	NOUN
inlawrev-2428	255	12	and	and	CCONJ
inlawrev-2428	255	13	use	use	VERB
inlawrev-2428	255	14	tax	tax	NOUN
inlawrev-2428	255	15	in	in	ADP
inlawrev-2428	255	16	indiana	indiana	PROPN
inlawrev-2428	255	17	department	department	PROPN
inlawrev-2428	255	18	of	of	ADP
inlawrev-2428	255	19	state	state	PROPN
inlawrev-2428	255	20	revenue	revenue	PROPN
inlawrev-2428	255	21	v.	v.	ADP
inlawrev-2428	255	22	harrison	harrison	PROPN
inlawrev-2428	255	23	steel	steel	PROPN
inlawrev-2428	255	24	castings	castings	PROPN
inlawrev-2428	255	25	co.	co.	PROPN
inlawrev-2428	255	26	,^^	,^^	PUNCT
inlawrev-2428	255	27	the	the	DET
inlawrev-2428	255	28	court	court	NOUN
inlawrev-2428	255	29	of	of	ADP
inlawrev-2428	255	30	appeals	appeal	NOUN
inlawrev-2428	255	31	considered	consider	VERB
inlawrev-2428	255	32	the	the	DET
inlawrev-2428	255	33	issue	issue	NOUN
inlawrev-2428	255	34	of	of	ADP
inlawrev-2428	255	35	sales	sale	NOUN
inlawrev-2428	255	36	tax	tax	NOUN
inlawrev-2428	255	37	exemptions	exemption	NOUN
inlawrev-2428	255	38	in	in	ADP
inlawrev-2428	255	39	a	a	DET
inlawrev-2428	255	40	manufacturing	manufacturing	NOUN
inlawrev-2428	255	41	context	context	NOUN
inlawrev-2428	255	42	.	.	PUNCT
inlawrev-2428	256	1	the	the	DET
inlawrev-2428	256	2	company	company	NOUN
inlawrev-2428	256	3	purchased	purchase	VERB
inlawrev-2428	256	4	safety	safety	NOUN
inlawrev-2428	256	5	equipment	equipment	NOUN
inlawrev-2428	256	6	which	which	PRON
inlawrev-2428	256	7	it	it	PRON
inlawrev-2428	256	8	provided	provide	VERB
inlawrev-2428	256	9	to	to	ADP
inlawrev-2428	256	10	its	its	PRON
inlawrev-2428	256	11	employees	employee	NOUN
inlawrev-2428	256	12	in	in	ADP
inlawrev-2428	256	13	its	its	PRON
inlawrev-2428	256	14	steel	steel	NOUN
inlawrev-2428	256	15	casting	cast	VERB
inlawrev-2428	256	16	business	business	NOUN
inlawrev-2428	256	17	.	.	PUNCT
inlawrev-2428	257	1	the	the	DET
inlawrev-2428	257	2	company	company	NOUN
inlawrev-2428	257	3	then	then	ADV
inlawrev-2428	257	4	asserted	assert	VERB
inlawrev-2428	257	5	that	that	SCONJ
inlawrev-2428	257	6	the	the	DET
inlawrev-2428	257	7	equipment	equipment	NOUN
inlawrev-2428	257	8	qualified	qualified	ADJ
inlawrev-2428	257	9	for	for	ADP
inlawrev-2428	257	10	exemption	exemption	NOUN
inlawrev-2428	257	11	from	from	ADP
inlawrev-2428	257	12	the	the	DET
inlawrev-2428	257	13	indiana	indiana	PROPN
inlawrev-2428	257	14	sales	sale	NOUN
inlawrev-2428	257	15	tax	tax	NOUN
inlawrev-2428	257	16	as	as	ADP
inlawrev-2428	257	17	"	"	PUNCT
inlawrev-2428	257	18	[	[	X
inlawrev-2428	257	19	s]ales	s]ale	NOUN
inlawrev-2428	257	20	of	of	ADP
inlawrev-2428	257	21	manufacturing	manufacturing	NOUN
inlawrev-2428	257	22	machinery	machinery	NOUN
inlawrev-2428	257	23	,	,	PUNCT
inlawrev-2428	257	24	tools	tool	NOUN
inlawrev-2428	257	25	and	and	CCONJ
inlawrev-2428	257	26	equipment	equipment	NOUN
inlawrev-2428	257	27	to	to	PART
inlawrev-2428	257	28	be	be	AUX
inlawrev-2428	257	29	directly	directly	ADV
inlawrev-2428	257	30	used	use	VERB
inlawrev-2428	257	31	by	by	ADP
inlawrev-2428	257	32	the	the	DET
inlawrev-2428	257	33	purchaser	purchaser	NOUN
inlawrev-2428	257	34	in	in	ADP
inlawrev-2428	257	35	the	the	DET
inlawrev-2428	257	36	direct	direct	ADJ
inlawrev-2428	257	37	production	production	NOUN
inlawrev-2428	257	38	,	,	PUNCT
inlawrev-2428	257	39	manufacture	manufacture	NOUN
inlawrev-2428	257	40	,	,	PUNCT
inlawrev-2428	257	41	fabrication	fabrication	NOUN
inlawrev-2428	257	42	,	,	PUNCT
inlawrev-2428	257	43	assembly	assembly	NOUN
inlawrev-2428	257	44	,	,	PUNCT
inlawrev-2428	257	45	extraction	extraction	NOUN
inlawrev-2428	257	46	,	,	PUNCT
inlawrev-2428	257	47	mining	mining	NOUN
inlawrev-2428	257	48	,	,	PUNCT
inlawrev-2428	257	49	processing	processing	NOUN
inlawrev-2428	257	50	,	,	PUNCT
inlawrev-2428	257	51	refining	refining	NOUN
inlawrev-2428	257	52	or	or	CCONJ
inlawrev-2428	257	53	finishing	finishing	NOUN
inlawrev-2428	257	54	of	of	ADP
inlawrev-2428	257	55	tangible	tangible	ADJ
inlawrev-2428	257	56	personal	personal	ADJ
inlawrev-2428	257	57	property	property	NOUN
inlawrev-2428	257	58	.	.	PUNCT
inlawrev-2428	257	59	.	.	PUNCT
inlawrev-2428	257	60	.	.	PUNCT
inlawrev-2428	258	1	."^^	."^^	PUNCT
inlawrev-2428	259	1	the	the	DET
inlawrev-2428	259	2	revenue	revenue	NOUN
inlawrev-2428	259	3	department	department	NOUN
inlawrev-2428	259	4	,	,	PUNCT
inlawrev-2428	259	5	after	after	ADP
inlawrev-2428	259	6	an	an	DET
inlawrev-2428	259	7	audit	audit	NOUN
inlawrev-2428	259	8	,	,	PUNCT
inlawrev-2428	259	9	assessed	assess	VERB
inlawrev-2428	259	10	the	the	DET
inlawrev-2428	259	11	company	company	NOUN
inlawrev-2428	259	12	for	for	ADP
inlawrev-2428	259	13	excluding	exclude	VERB
inlawrev-2428	259	14	the	the	DET
inlawrev-2428	259	15	items	item	NOUN
inlawrev-2428	259	16	in	in	ADP
inlawrev-2428	259	17	computing	compute	VERB
inlawrev-2428	259	18	its	its	PRON
inlawrev-2428	259	19	sales	sale	NOUN
inlawrev-2428	259	20	and	and	CCONJ
inlawrev-2428	259	21	use	use	VERB
inlawrev-2428	259	22	tax	tax	NOUN
inlawrev-2428	259	23	.	.	PUNCT
inlawrev-2428	260	1	the	the	DET
inlawrev-2428	260	2	company	company	NOUN
inlawrev-2428	260	3	paid	pay	VERB
inlawrev-2428	260	4	the	the	DET
inlawrev-2428	260	5	amounts	amount	NOUN
inlawrev-2428	260	6	and	and	CCONJ
inlawrev-2428	260	7	brought	bring	VERB
inlawrev-2428	260	8	suit	suit	NOUN
inlawrev-2428	260	9	for	for	ADP
inlawrev-2428	260	10	a	a	DET
inlawrev-2428	260	11	refund	refund	NOUN
inlawrev-2428	260	12	.	.	PUNCT
inlawrev-2428	261	1	the	the	DET
inlawrev-2428	261	2	trial	trial	NOUN
inlawrev-2428	261	3	court	court	NOUN
inlawrev-2428	261	4	held	hold	VERB
inlawrev-2428	261	5	the	the	DET
inlawrev-2428	261	6	property	property	NOUN
inlawrev-2428	261	7	exempt	exempt	ADJ
inlawrev-2428	261	8	.	.	PUNCT
inlawrev-2428	262	1	the	the	DET
inlawrev-2428	262	2	court	court	NOUN
inlawrev-2428	262	3	of	of	ADP
inlawrev-2428	262	4	appeals	appeal	NOUN
inlawrev-2428	262	5	,	,	PUNCT
inlawrev-2428	262	6	however	however	ADV
inlawrev-2428	262	7	,	,	PUNCT
inlawrev-2428	262	8	reversed	reverse	VERB
inlawrev-2428	262	9	the	the	DET
inlawrev-2428	262	10	decision	decision	NOUN
inlawrev-2428	262	11	.	.	PUNCT
inlawrev-2428	263	1	®	®	NOUN
inlawrev-2428	263	2	*	*	NOUN
inlawrev-2428	263	3	the	the	DET
inlawrev-2428	263	4	court	court	NOUN
inlawrev-2428	263	5	reviewed	review	VERB
inlawrev-2428	263	6	its	its	PRON
inlawrev-2428	263	7	prior	prior	ADJ
inlawrev-2428	263	8	decisions	decision	NOUN
inlawrev-2428	263	9	on	on	ADP
inlawrev-2428	263	10	the	the	DET
inlawrev-2428	263	11	same	same	ADJ
inlawrev-2428	263	12	exemption	exemption	NOUN
inlawrev-2428	263	13	provision	provision	NOUN
inlawrev-2428	263	14	,	,	PUNCT
inlawrev-2428	263	15	indiana	indiana	PROPN
inlawrev-2428	263	16	department	department	PROPN
inlawrev-2428	263	17	of	of	ADP
inlawrev-2428	263	18	state	state	PROPN
inlawrev-2428	263	19	revenue	revenue	NOUN
inlawrev-2428	263	20	v.	v.	ADP
inlawrev-2428	263	21	rca	rca	PROPN
inlawrev-2428	263	22	corp.^^	corp.^^	PROPN
inlawrev-2428	263	23	and	and	CCONJ
inlawrev-2428	263	24	indiana	indiana	PROPN
inlawrev-2428	263	25	department	department	PROPN
inlawrev-2428	263	26	of	of	ADP
inlawrev-2428	263	27	state	state	PROPN
inlawrev-2428	263	28	revenue	revenue	NOUN
inlawrev-2428	263	29	v.	v.	ADP
inlawrev-2428	263	30	american	american	ADJ
inlawrev-2428	263	31	dairy	dairy	PROPN
inlawrev-2428	263	32	,	,	PUNCT
inlawrev-2428	263	33	inc	inc	PROPN
inlawrev-2428	263	34	.	.	PROPN
inlawrev-2428	263	35	,^	,^	PROPN
inlawrev-2428	263	36	°	°	PROPN
inlawrev-2428	263	37	as	as	ADV
inlawrev-2428	263	38	well	well	ADV
inlawrev-2428	263	39	as	as	ADP
inlawrev-2428	263	40	the	the	DET
inlawrev-2428	263	41	revenue	revenue	NOUN
inlawrev-2428	263	42	department	department	NOUN
inlawrev-2428	263	43	's	's	PART
inlawrev-2428	263	44	sales	sale	NOUN
inlawrev-2428	263	45	tax	tax	NOUN
inlawrev-2428	263	46	regulation	regulation	NOUN
inlawrev-2428	263	47	.	.	PUNCT
inlawrev-2428	263	48	"	"	PUNCT
inlawrev-2428	264	1	the	the	DET
inlawrev-2428	264	2	court	court	NOUN
inlawrev-2428	264	3	concluded	conclude	VERB
inlawrev-2428	264	4	:	:	PUNCT
inlawrev-2428	264	5	we	we	PRON
inlawrev-2428	264	6	observe	observe	VERB
inlawrev-2428	264	7	that	that	SCONJ
inlawrev-2428	264	8	the	the	DET
inlawrev-2428	264	9	department	department	NOUN
inlawrev-2428	264	10	's	's	PART
inlawrev-2428	264	11	interpretation	interpretation	NOUN
inlawrev-2428	264	12	of	of	ADP
inlawrev-2428	264	13	direct	direct	ADJ
inlawrev-2428	264	14	use	use	NOUN
inlawrev-2428	264	15	involves	involve	VERB
inlawrev-2428	264	16	a	a	DET
inlawrev-2428	264	17	"	"	PUNCT
inlawrev-2428	264	18	positive	positive	ADJ
inlawrev-2428	264	19	effect	effect	NOUN
inlawrev-2428	264	20	"	"	PUNCT
inlawrev-2428	264	21	and	and	CCONJ
inlawrev-2428	264	22	an	an	DET
inlawrev-2428	264	23	"	"	PUNCT
inlawrev-2428	264	24	active	active	ADJ
inlawrev-2428	264	25	causal	causal	ADJ
inlawrev-2428	264	26	relationship	relationship	NOUN
inlawrev-2428	264	27	"	"	PUNCT
inlawrev-2428	264	28	to	to	ADP
inlawrev-2428	264	29	the	the	DET
inlawrev-2428	264	30	production	production	NOUN
inlawrev-2428	264	31	process	process	NOUN
inlawrev-2428	264	32	.	.	PUNCT
inlawrev-2428	265	1	our	our	PRON
inlawrev-2428	265	2	holdings	holding	NOUN
inlawrev-2428	265	3	in	in	ADP
inlawrev-2428	265	4	american	american	ADJ
inlawrev-2428	265	5	dairy	dairy	NOUN
inlawrev-2428	265	6	and	and	CCONJ
inlawrev-2428	265	7	rca	rca	PROPN
inlawrev-2428	265	8	certainly	certainly	ADV
inlawrev-2428	265	9	seem	seem	VERB
inlawrev-2428	265	10	to	to	PART
inlawrev-2428	265	11	follow	follow	VERB
inlawrev-2428	265	12	this	this	DET
inlawrev-2428	265	13	strict	strict	ADJ
inlawrev-2428	265	14	interpretation	interpretation	NOUN
inlawrev-2428	265	15	.	.	PUNCT
inlawrev-2428	266	1	we	we	PRON
inlawrev-2428	266	2	,	,	PUNCT
inlawrev-2428	266	3	thus	thus	ADV
inlawrev-2428	266	4	,	,	PUNCT
inlawrev-2428	266	5	determine	determine	VERB
inlawrev-2428	266	6	that	that	SCONJ
inlawrev-2428	266	7	the	the	DET
inlawrev-2428	266	8	use	use	NOUN
inlawrev-2428	266	9	of	of	ADP
inlawrev-2428	266	10	safety	safety	NOUN
inlawrev-2428	266	11	equipment	equipment	NOUN
inlawrev-2428	266	12	in	in	ADP
inlawrev-2428	266	13	the	the	DET
inlawrev-2428	266	14	production	production	NOUN
inlawrev-2428	266	15	process	process	NOUN
inlawrev-2428	266	16	is	be	AUX
inlawrev-2428	266	17	not	not	PART
inlawrev-2428	266	18	a	a	DET
inlawrev-2428	266	19	"	"	PUNCT
inlawrev-2428	266	20	direct	direct	ADJ
inlawrev-2428	266	21	use	use	NOUN
inlawrev-2428	266	22	"	"	PUNCT
inlawrev-2428	266	23	as	as	SCONJ
inlawrev-2428	266	24	it	it	PRON
inlawrev-2428	266	25	does	do	AUX
inlawrev-2428	266	26	not	not	PART
inlawrev-2428	266	27	have	have	VERB
inlawrev-2428	266	28	a	a	DET
inlawrev-2428	266	29	positive	positive	ADJ
inlawrev-2428	266	30	effect	effect	NOUN
inlawrev-2428	266	31	and	and	CCONJ
inlawrev-2428	266	32	active	active	ADJ
inlawrev-2428	266	33	causal	causal	ADJ
inlawrev-2428	266	34	relationship	relationship	NOUN
inlawrev-2428	266	35	to	to	ADP
inlawrev-2428	266	36	the	the	DET
inlawrev-2428	266	37	production	production	NOUN
inlawrev-2428	266	38	of	of	ADP
inlawrev-2428	266	39	a	a	DET
inlawrev-2428	266	40	product.^^	product.^^	NUM
inlawrev-2428	266	41	'	'	PUNCT
inlawrev-2428	266	42	"	"	PUNCT
inlawrev-2428	266	43	402	402	NUM
inlawrev-2428	266	44	n.e.2d	n.e.2d	NOUN
inlawrev-2428	266	45	1276	1276	NUM
inlawrev-2428	266	46	(	(	PUNCT
inlawrev-2428	266	47	ind	ind	NOUN
inlawrev-2428	266	48	.	.	PUNCT
inlawrev-2428	267	1	ct	ct	PROPN
inlawrev-2428	267	2	.	.	PUNCT
inlawrev-2428	268	1	app	app	PROPN
inlawrev-2428	268	2	.	.	PROPN
inlawrev-2428	268	3	1980	1980	NUM
inlawrev-2428	268	4	)	)	PUNCT
inlawrev-2428	268	5	.	.	PUNCT
inlawrev-2428	269	1	°	°	ADP
inlawrev-2428	269	2	'	'	PART
inlawrev-2428	269	3	lnd	lnd	NOUN
inlawrev-2428	269	4	.	.	PUNCT
inlawrev-2428	269	5	code	code	PROPN
inlawrev-2428	269	6	§	§	PROPN
inlawrev-2428	269	7	6	6	NUM
inlawrev-2428	269	8	-	-	SYM
inlawrev-2428	269	9	2	2	NUM
inlawrev-2428	269	10	-	-	PUNCT
inlawrev-2428	269	11	l-39(b)(6	l-39(b)(6	NOUN
inlawrev-2428	269	12	)	)	PUNCT
inlawrev-2428	269	13	(	(	PUNCT
inlawrev-2428	269	14	1976	1976	NUM
inlawrev-2428	269	15	)	)	PUNCT
inlawrev-2428	269	16	(	(	PUNCT
inlawrev-2428	269	17	emphasis	emphasis	NOUN
inlawrev-2428	269	18	added	add	VERB
inlawrev-2428	269	19	)	)	PUNCT
inlawrev-2428	269	20	(	(	PUNCT
inlawrev-2428	269	21	repealed	repeal	VERB
inlawrev-2428	269	22	1980	1980	NUM
inlawrev-2428	269	23	)	)	PUNCT
inlawrev-2428	269	24	(	(	PUNCT
inlawrev-2428	269	25	currently	currently	ADV
inlawrev-2428	269	26	codified	codify	VERB
inlawrev-2428	269	27	at	at	ADP
inlawrev-2428	269	28	ind	ind	PROPN
inlawrev-2428	269	29	.	.	PUNCT
inlawrev-2428	270	1	code	code	PROPN
inlawrev-2428	270	2	§	§	PROPN
inlawrev-2428	270	3	6	6	NUM
inlawrev-2428	270	4	-	-	SYM
inlawrev-2428	270	5	2.5	2.5	NUM
inlawrev-2428	270	6	-	-	PUNCT
inlawrev-2428	270	7	5	5	NUM
inlawrev-2428	270	8	-	-	SYM
inlawrev-2428	270	9	3	3	NUM
inlawrev-2428	270	10	(	(	PUNCT
inlawrev-2428	270	11	supp	supp	NOUN
inlawrev-2428	270	12	.	.	PUNCT
inlawrev-2428	270	13	1980	1980	NUM
inlawrev-2428	270	14	)	)	PUNCT
inlawrev-2428	270	15	)	)	PUNCT
inlawrev-2428	270	16	.	.	PUNCT
inlawrev-2428	271	1	''	''	PUNCT
inlawrev-2428	271	2	402	402	NUM
inlawrev-2428	271	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	271	4	at	at	ADP
inlawrev-2428	271	5	1278	1278	NUM
inlawrev-2428	271	6	.	.	PUNCT
inlawrev-2428	272	1	*	*	PUNCT
inlawrev-2428	272	2	'	'	NUM
inlawrev-2428	272	3	160	160	NUM
inlawrev-2428	272	4	ind	ind	NOUN
inlawrev-2428	272	5	.	.	PUNCT
inlawrev-2428	273	1	app	app	PROPN
inlawrev-2428	273	2	.	.	PROPN
inlawrev-2428	274	1	55	55	NUM
inlawrev-2428	274	2	.	.	X
inlawrev-2428	275	1	310	310	NUM
inlawrev-2428	275	2	n.e.2d	n.e.2d	NOUN
inlawrev-2428	275	3	96	96	NUM
inlawrev-2428	275	4	(	(	PUNCT
inlawrev-2428	275	5	1974	1974	NUM
inlawrev-2428	275	6	)	)	PUNCT
inlawrev-2428	275	7	.	.	PUNCT
inlawrev-2428	276	1	'	'	PUNCT
inlawrev-2428	276	2	"	"	PUNCT
inlawrev-2428	276	3	167	167	NUM
inlawrev-2428	276	4	ind	ind	NOUN
inlawrev-2428	276	5	.	.	PUNCT
inlawrev-2428	277	1	app	app	PROPN
inlawrev-2428	277	2	.	.	PROPN
inlawrev-2428	278	1	367	367	NUM
inlawrev-2428	278	2	.	.	PUNCT
inlawrev-2428	279	1	338	338	NUM
inlawrev-2428	279	2	n.e.2d	n.e.2d	NOUN
inlawrev-2428	279	3	698	698	NUM
inlawrev-2428	279	4	(	(	PUNCT
inlawrev-2428	279	5	1975	1975	NUM
inlawrev-2428	279	6	)	)	PUNCT
inlawrev-2428	279	7	.	.	PUNCT
inlawrev-2428	280	1	"	"	PUNCT
inlawrev-2428	280	2	ind	ind	NOUN
inlawrev-2428	280	3	.	.	PUNCT
inlawrev-2428	280	4	ad	ad	NOUN
inlawrev-2428	280	5	.	.	PUNCT
inlawrev-2428	281	1	rules	rule	NOUN
inlawrev-2428	281	2	and	and	CCONJ
inlawrev-2428	281	3	regs	reg	NOUN
inlawrev-2428	281	4	.	.	PUNCT
inlawrev-2428	282	1	(	(	PUNCT
inlawrev-2428	282	2	6	6	NUM
inlawrev-2428	282	3	-	-	SYM
inlawrev-2428	282	4	2	2	NUM
inlawrev-2428	282	5	-	-	PUNCT
inlawrev-2428	282	6	1	1	NUM
inlawrev-2428	282	7	-	-	NUM
inlawrev-2428	282	8	39	39	NUM
inlawrev-2428	282	9	)	)	PUNCT
inlawrev-2428	282	10	15	15	NUM
inlawrev-2428	282	11	(	(	PUNCT
inlawrev-2428	282	12	burns	burn	NOUN
inlawrev-2428	282	13	code	code	NOUN
inlawrev-2428	282	14	ed	ed	NOUN
inlawrev-2428	282	15	.	.	PROPN
inlawrev-2428	282	16	1972	1972	NUM
inlawrev-2428	282	17	)	)	PUNCT
inlawrev-2428	282	18	(	(	PUNCT
inlawrev-2428	282	19	currently	currently	ADV
inlawrev-2428	282	20	codified	codify	VERB
inlawrev-2428	282	21	at	at	ADP
inlawrev-2428	282	22	45	45	NUM
inlawrev-2428	282	23	ind	ind	NOUN
inlawrev-2428	282	24	.	.	PUNCT
inlawrev-2428	283	1	ad	ad	NOUN
inlawrev-2428	283	2	.	.	PUNCT
inlawrev-2428	284	1	code	code	PROPN
inlawrev-2428	284	2	§	§	PROPN
inlawrev-2428	284	3	2	2	NUM
inlawrev-2428	284	4	-	-	SYM
inlawrev-2428	284	5	3	3	NUM
inlawrev-2428	284	6	-	-	SYM
inlawrev-2428	284	7	15	15	NUM
inlawrev-2428	284	8	(	(	PUNCT
inlawrev-2428	284	9	ii	ii	NOUN
inlawrev-2428	284	10	)	)	PUNCT
inlawrev-2428	284	11	(	(	PUNCT
inlawrev-2428	284	12	1979	1979	NUM
inlawrev-2428	284	13	)	)	PUNCT
inlawrev-2428	284	14	)	)	PUNCT
inlawrev-2428	284	15	provides	provide	VERB
inlawrev-2428	284	16	an	an	DET
inlawrev-2428	284	17	explanation	explanation	NOUN
inlawrev-2428	284	18	of	of	ADP
inlawrev-2428	284	19	direct	direct	ADJ
inlawrev-2428	284	20	use	use	NOUN
inlawrev-2428	284	21	:	:	PUNCT
inlawrev-2428	284	22	in	in	ADP
inlawrev-2428	284	23	determining	determine	VERB
inlawrev-2428	284	24	whether	whether	SCONJ
inlawrev-2428	284	25	property	property	NOUN
inlawrev-2428	284	26	is	be	AUX
inlawrev-2428	284	27	directly	directly	ADV
inlawrev-2428	284	28	used	use	VERB
inlawrev-2428	284	29	,	,	PUNCT
inlawrev-2428	284	30	consideration	consideration	NOUN
inlawrev-2428	284	31	must	must	AUX
inlawrev-2428	284	32	be	be	AUX
inlawrev-2428	284	33	given	give	VERB
inlawrev-2428	284	34	to	to	ADP
inlawrev-2428	284	35	the	the	DET
inlawrev-2428	284	36	following	following	ADJ
inlawrev-2428	284	37	factors	factor	NOUN
inlawrev-2428	284	38	:	:	PUNCT
inlawrev-2428	284	39	(	(	PUNCT
inlawrev-2428	284	40	a	a	X
inlawrev-2428	284	41	)	)	PUNCT
inlawrev-2428	284	42	the	the	DET
inlawrev-2428	284	43	physical	physical	ADJ
inlawrev-2428	284	44	proximity	proximity	NOUN
inlawrev-2428	284	45	of	of	ADP
inlawrev-2428	284	46	the	the	DET
inlawrev-2428	284	47	property	property	NOUN
inlawrev-2428	284	48	in	in	ADP
inlawrev-2428	284	49	question	question	NOUN
inlawrev-2428	284	50	to	to	ADP
inlawrev-2428	284	51	the	the	DET
inlawrev-2428	284	52	production	production	NOUN
inlawrev-2428	284	53	process	process	NOUN
inlawrev-2428	284	54	in	in	ADP
inlawrev-2428	284	55	which	which	PRON
inlawrev-2428	284	56	it	it	PRON
inlawrev-2428	284	57	is	be	AUX
inlawrev-2428	284	58	used	use	VERB
inlawrev-2428	284	59	;	;	PUNCT
inlawrev-2428	284	60	(	(	PUNCT
inlawrev-2428	284	61	b	b	X
inlawrev-2428	284	62	)	)	PUNCT
inlawrev-2428	284	63	the	the	DET
inlawrev-2428	284	64	proximity	proximity	NOUN
inlawrev-2428	284	65	of	of	ADP
inlawrev-2428	284	66	time	time	NOUN
inlawrev-2428	284	67	of	of	ADP
inlawrev-2428	284	68	use	use	NOUN
inlawrev-2428	284	69	of	of	ADP
inlawrev-2428	284	70	the	the	DET
inlawrev-2428	284	71	property	property	NOUN
inlawrev-2428	284	72	in	in	ADP
inlawrev-2428	284	73	question	question	NOUN
inlawrev-2428	284	74	to	to	ADP
inlawrev-2428	284	75	the	the	DET
inlawrev-2428	284	76	time	time	NOUN
inlawrev-2428	284	77	of	of	ADP
inlawrev-2428	284	78	use	use	NOUN
inlawrev-2428	284	79	of	of	ADP
inlawrev-2428	284	80	other	other	ADJ
inlawrev-2428	284	81	property	property	NOUN
inlawrev-2428	284	82	used	use	VERB
inlawrev-2428	284	83	before	before	ADV
inlawrev-2428	284	84	and	and	CCONJ
inlawrev-2428	284	85	after	after	ADP
inlawrev-2428	284	86	it	it	PRON
inlawrev-2428	284	87	in	in	ADP
inlawrev-2428	284	88	the	the	DET
inlawrev-2428	284	89	production	production	NOUN
inlawrev-2428	284	90	process	process	NOUN
inlawrev-2428	284	91	;	;	PUNCT
inlawrev-2428	284	92	(	(	PUNCT
inlawrev-2428	284	93	c	c	X
inlawrev-2428	284	94	)	)	PUNCT
inlawrev-2428	284	95	the	the	DET
inlawrev-2428	284	96	active	active	ADJ
inlawrev-2428	284	97	causal	causal	ADJ
inlawrev-2428	284	98	relationship	relationship	NOUN
inlawrev-2428	284	99	between	between	ADP
inlawrev-2428	284	100	the	the	DET
inlawrev-2428	284	101	use	use	NOUN
inlawrev-2428	284	102	of	of	ADP
inlawrev-2428	284	103	the	the	DET
inlawrev-2428	284	104	property	property	NOUN
inlawrev-2428	284	105	in	in	ADP
inlawrev-2428	284	106	question	question	NOUN
inlawrev-2428	284	107	and	and	CCONJ
inlawrev-2428	284	108	the	the	DET
inlawrev-2428	284	109	production	production	NOUN
inlawrev-2428	284	110	of	of	ADP
inlawrev-2428	284	111	a	a	DET
inlawrev-2428	284	112	product	product	NOUN
inlawrev-2428	284	113	.	.	PUNCT
inlawrev-2428	285	1	'	'	PUNCT
inlawrev-2428	285	2	m02	m02	NOUN
inlawrev-2428	285	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	285	4	at	at	ADP
inlawrev-2428	285	5	1278	1278	NUM
inlawrev-2428	285	6	.	.	PUNCT
inlawrev-2428	286	1	1981	1981	NUM
inlawrev-2428	286	2	]	]	PUNCT
inlawrev-2428	286	3	survey	survey	NOUN
inlawrev-2428	286	4	-	-	PUNCT
inlawrev-2428	286	5	taxation	taxation	NOUN
inlawrev-2428	286	6	535	535	NUM
inlawrev-2428	286	7	this	this	DET
inlawrev-2428	286	8	holding	holding	NOUN
inlawrev-2428	286	9	is	be	AUX
inlawrev-2428	286	10	certainly	certainly	ADV
inlawrev-2428	286	11	consistent	consistent	ADJ
inlawrev-2428	286	12	with	with	ADP
inlawrev-2428	286	13	american	american	ADJ
inlawrev-2428	286	14	dairy	dairy	NOUN
inlawrev-2428	286	15	and	and	CCONJ
inlawrev-2428	286	16	rca	rca	NOUN
inlawrev-2428	286	17	.	.	PUNCT
inlawrev-2428	287	1	it	it	PRON
inlawrev-2428	287	2	is	be	AUX
inlawrev-2428	287	3	also	also	ADV
inlawrev-2428	287	4	clear	clear	ADJ
inlawrev-2428	287	5	that	that	SCONJ
inlawrev-2428	287	6	the	the	DET
inlawrev-2428	287	7	court	court	NOUN
inlawrev-2428	287	8	was	be	AUX
inlawrev-2428	287	9	influenced	influence	VERB
inlawrev-2428	287	10	by	by	ADP
inlawrev-2428	287	11	"	"	PUNCT
inlawrev-2428	287	12	the	the	DET
inlawrev-2428	287	13	well	well	ADV
inlawrev-2428	287	14	-	-	PUNCT
inlawrev-2428	287	15	settled	settle	VERB
inlawrev-2428	287	16	principal	principal	NOUN
inlawrev-2428	287	17	that	that	SCONJ
inlawrev-2428	287	18	in	in	ADP
inlawrev-2428	287	19	construing	construe	VERB
inlawrev-2428	287	20	an	an	DET
inlawrev-2428	287	21	ambiguity	ambiguity	NOUN
inlawrev-2428	287	22	in	in	ADP
inlawrev-2428	287	23	a	a	DET
inlawrev-2428	287	24	taxation	taxation	NOUN
inlawrev-2428	287	25	exemption	exemption	NOUN
inlawrev-2428	287	26	statute	statute	NOUN
inlawrev-2428	287	27	,	,	PUNCT
inlawrev-2428	287	28	the	the	DET
inlawrev-2428	287	29	statute	statute	NOUN
inlawrev-2428	287	30	must	must	AUX
inlawrev-2428	287	31	be	be	AUX
inlawrev-2428	287	32	strictly	strictly	ADV
inlawrev-2428	287	33	construed	construe	VERB
inlawrev-2428	287	34	against	against	ADP
inlawrev-2428	287	35	the	the	DET
inlawrev-2428	287	36	taxpayer	taxpayer	NOUN
inlawrev-2428	287	37	.	.	PUNCT
inlawrev-2428	288	1	"	"	PUNCT
inlawrev-2428	288	2	"	"	PUNCT
inlawrev-2428	288	3	however	however	ADV
inlawrev-2428	288	4	,	,	PUNCT
inlawrev-2428	288	5	it	it	PRON
inlawrev-2428	288	6	is	be	AUX
inlawrev-2428	288	7	submitted	submit	VERB
inlawrev-2428	288	8	that	that	SCONJ
inlawrev-2428	288	9	in	in	ADP
inlawrev-2428	288	10	harrison	harrison	PROPN
inlawrev-2428	288	11	steel	steel	PROPN
inlawrev-2428	288	12	the	the	DET
inlawrev-2428	288	13	court	court	NOUN
inlawrev-2428	288	14	has	have	AUX
inlawrev-2428	288	15	perpetuated	perpetuate	VERB
inlawrev-2428	288	16	an	an	DET
inlawrev-2428	288	17	unwarranted	unwarranted	ADJ
inlawrev-2428	288	18	emphasis	emphasis	NOUN
inlawrev-2428	288	19	on	on	ADP
inlawrev-2428	288	20	the	the	DET
inlawrev-2428	288	21	double	double	ADJ
inlawrev-2428	288	22	use	use	NOUN
inlawrev-2428	288	23	of	of	ADP
inlawrev-2428	288	24	the	the	DET
inlawrev-2428	288	25	word	word	NOUN
inlawrev-2428	288	26	"	"	PUNCT
inlawrev-2428	288	27	direct	direct	ADJ
inlawrev-2428	288	28	"	"	PUNCT
inlawrev-2428	288	29	in	in	ADP
inlawrev-2428	288	30	the	the	DET
inlawrev-2428	288	31	tax	tax	NOUN
inlawrev-2428	288	32	exemption	exemption	NOUN
inlawrev-2428	288	33	provision	provision	NOUN
inlawrev-2428	288	34	and	and	CCONJ
inlawrev-2428	288	35	simultaneously	simultaneously	ADV
inlawrev-2428	288	36	ignored	ignore	VERB
inlawrev-2428	288	37	the	the	DET
inlawrev-2428	288	38	fact	fact	NOUN
inlawrev-2428	288	39	that	that	SCONJ
inlawrev-2428	288	40	this	this	DET
inlawrev-2428	288	41	statutory	statutory	ADJ
inlawrev-2428	288	42	sales	sale	NOUN
inlawrev-2428	288	43	tax	tax	NOUN
inlawrev-2428	288	44	exemption	exemption	NOUN
inlawrev-2428	288	45	expressly	expressly	ADV
inlawrev-2428	288	46	applies	apply	VERB
inlawrev-2428	288	47	to	to	ADP
inlawrev-2428	288	48	"	"	PUNCT
inlawrev-2428	288	49	machinery	machinery	NOUN
inlawrev-2428	288	50	,	,	PUNCT
inlawrev-2428	288	51	tools	tool	NOUN
inlawrev-2428	288	52	and	and	CCONJ
inlawrev-2428	288	53	equipment	equipment	NOUN
inlawrev-2428	288	54	.	.	PUNCT
inlawrev-2428	289	1	"^	"^	PUNCT
inlawrev-2428	289	2	*	*	PUNCT
inlawrev-2428	289	3	adopting	adopt	VERB
inlawrev-2428	289	4	the	the	DET
inlawrev-2428	289	5	reasoning	reasoning	NOUN
inlawrev-2428	289	6	of	of	ADP
inlawrev-2428	289	7	rca	rca	PROPN
inlawrev-2428	289	8	,	,	PUNCT
inlawrev-2428	289	9	the	the	DET
inlawrev-2428	289	10	court	court	NOUN
inlawrev-2428	289	11	accepted	accept	VERB
inlawrev-2428	289	12	without	without	ADP
inlawrev-2428	289	13	challenge	challenge	NOUN
inlawrev-2428	289	14	the	the	DET
inlawrev-2428	289	15	revenue	revenue	NOUN
inlawrev-2428	289	16	department	department	NOUN
inlawrev-2428	289	17	's	's	PART
inlawrev-2428	289	18	interpretation	interpretation	NOUN
inlawrev-2428	289	19	that	that	SCONJ
inlawrev-2428	289	20	the	the	DET
inlawrev-2428	289	21	test	test	NOUN
inlawrev-2428	289	22	for	for	ADP
inlawrev-2428	289	23	the	the	DET
inlawrev-2428	289	24	statutory	statutory	ADJ
inlawrev-2428	289	25	exemption	exemption	NOUN
inlawrev-2428	289	26	required	require	VERB
inlawrev-2428	289	27	that	that	SCONJ
inlawrev-2428	289	28	the	the	DET
inlawrev-2428	289	29	article	article	NOUN
inlawrev-2428	289	30	"	"	PUNCT
inlawrev-2428	289	31	have	have	VERB
inlawrev-2428	289	32	a	a	DET
inlawrev-2428	289	33	'	'	PUNCT
inlawrev-2428	289	34	positive	positive	ADJ
inlawrev-2428	289	35	effect	effect	NOUN
inlawrev-2428	289	36	'	'	PUNCT
inlawrev-2428	289	37	and	and	CCONJ
inlawrev-2428	289	38	an	an	DET
inlawrev-2428	289	39	'	'	PUNCT
inlawrev-2428	289	40	active	active	ADJ
inlawrev-2428	289	41	causal	causal	ADJ
inlawrev-2428	289	42	relationship	relationship	NOUN
inlawrev-2428	289	43	'	'	PUNCT
inlawrev-2428	289	44	to	to	ADP
inlawrev-2428	289	45	the	the	DET
inlawrev-2428	289	46	production	production	NOUN
inlawrev-2428	289	47	process	process	NOUN
inlawrev-2428	289	48	.	.	PUNCT
inlawrev-2428	290	1	"'^	"'^	NUM
inlawrev-2428	290	2	what	what	PRON
inlawrev-2428	290	3	the	the	DET
inlawrev-2428	290	4	court	court	NOUN
inlawrev-2428	290	5	continues	continue	VERB
inlawrev-2428	290	6	to	to	PART
inlawrev-2428	290	7	overlook	overlook	VERB
inlawrev-2428	290	8	is	be	AUX
inlawrev-2428	290	9	that	that	SCONJ
inlawrev-2428	290	10	the	the	DET
inlawrev-2428	290	11	revenue	revenue	NOUN
inlawrev-2428	290	12	department	department	NOUN
inlawrev-2428	290	13	itself	itself	PRON
inlawrev-2428	290	14	has	have	AUX
inlawrev-2428	290	15	contradictorily	contradictorily	ADV
inlawrev-2428	290	16	disregarded	disregard	VERB
inlawrev-2428	290	17	its	its	PRON
inlawrev-2428	290	18	own	own	ADJ
inlawrev-2428	290	19	test	test	NOUN
inlawrev-2428	290	20	when	when	SCONJ
inlawrev-2428	290	21	it	it	PRON
inlawrev-2428	290	22	recognizes	recognize	VERB
inlawrev-2428	290	23	that	that	DET
inlawrev-2428	290	24	conveyor	conveyor	NOUN
inlawrev-2428	290	25	systems	system	NOUN
inlawrev-2428	290	26	,	,	PUNCT
inlawrev-2428	290	27	lift	lift	NOUN
inlawrev-2428	290	28	trucks	truck	NOUN
inlawrev-2428	290	29	,	,	PUNCT
inlawrev-2428	290	30	cranes	crane	NOUN
inlawrev-2428	290	31	,	,	PUNCT
inlawrev-2428	290	32	and	and	CCONJ
inlawrev-2428	290	33	other	other	ADJ
inlawrev-2428	290	34	kinds	kind	NOUN
inlawrev-2428	290	35	of	of	ADP
inlawrev-2428	290	36	hoists	hoist	NOUN
inlawrev-2428	290	37	used	use	VERB
inlawrev-2428	290	38	in	in	ADP
inlawrev-2428	290	39	the	the	DET
inlawrev-2428	290	40	production	production	NOUN
inlawrev-2428	290	41	cycle	cycle	NOUN
inlawrev-2428	290	42	,	,	PUNCT
inlawrev-2428	290	43	but	but	CCONJ
inlawrev-2428	290	44	which	which	PRON
inlawrev-2428	290	45	have	have	VERB
inlawrev-2428	290	46	no	no	DET
inlawrev-2428	290	47	"	"	PUNCT
inlawrev-2428	290	48	active	active	ADJ
inlawrev-2428	290	49	causal	causal	ADJ
inlawrev-2428	290	50	relationship	relationship	NOUN
inlawrev-2428	290	51	"	"	PUNCT
inlawrev-2428	290	52	to	to	ADP
inlawrev-2428	290	53	the	the	DET
inlawrev-2428	290	54	product	product	NOUN
inlawrev-2428	290	55	,	,	PUNCT
inlawrev-2428	290	56	are	be	AUX
inlawrev-2428	290	57	exempt	exempt	ADJ
inlawrev-2428	290	58	under	under	ADP
inlawrev-2428	290	59	this	this	DET
inlawrev-2428	290	60	statutory	statutory	ADJ
inlawrev-2428	290	61	provision	provision	NOUN
inlawrev-2428	290	62	.	.	PUNCT
inlawrev-2428	291	1	it	it	PRON
inlawrev-2428	291	2	is	be	AUX
inlawrev-2428	291	3	submitted	submit	VERB
inlawrev-2428	291	4	that	that	SCONJ
inlawrev-2428	291	5	the	the	DET
inlawrev-2428	291	6	court	court	NOUN
inlawrev-2428	291	7	's	's	PART
inlawrev-2428	291	8	emphasis	emphasis	NOUN
inlawrev-2428	291	9	in	in	ADP
inlawrev-2428	291	10	rca	rca	PROPN
inlawrev-2428	291	11	,	,	PUNCT
inlawrev-2428	291	12	american	american	ADJ
inlawrev-2428	291	13	dairy	dairy	NOUN
inlawrev-2428	291	14	,	,	PUNCT
inlawrev-2428	291	15	and	and	CCONJ
inlawrev-2428	291	16	harrison	harrison	NOUN
inlawrev-2428	291	17	steel	steel	NOUN
inlawrev-2428	291	18	on	on	ADP
inlawrev-2428	291	19	the	the	DET
inlawrev-2428	291	20	"	"	PUNCT
inlawrev-2428	291	21	double	double	ADJ
inlawrev-2428	291	22	direct	direct	ADJ
inlawrev-2428	291	23	"	"	PUNCT
inlawrev-2428	291	24	test	test	NOUN
inlawrev-2428	291	25	reflects	reflect	VERB
inlawrev-2428	291	26	a	a	DET
inlawrev-2428	291	27	misplaced	misplaced	ADJ
inlawrev-2428	291	28	zeal	zeal	NOUN
inlawrev-2428	291	29	to	to	PART
inlawrev-2428	291	30	obtain	obtain	VERB
inlawrev-2428	291	31	a	a	DET
inlawrev-2428	291	32	literal	literal	ADJ
inlawrev-2428	291	33	statutory	statutory	ADJ
inlawrev-2428	291	34	interpretation	interpretation	NOUN
inlawrev-2428	291	35	.	.	PUNCT
inlawrev-2428	292	1	it	it	PRON
inlawrev-2428	292	2	is	be	AUX
inlawrev-2428	292	3	agreed	agree	VERB
inlawrev-2428	292	4	that	that	SCONJ
inlawrev-2428	292	5	"	"	PUNCT
inlawrev-2428	292	6	direct	direct	ADJ
inlawrev-2428	292	7	"	"	PUNCT
inlawrev-2428	292	8	means	mean	VERB
inlawrev-2428	292	9	"	"	PUNCT
inlawrev-2428	292	10	direct	direct	ADJ
inlawrev-2428	292	11	,	,	PUNCT
inlawrev-2428	292	12	"	"	PUNCT
inlawrev-2428	292	13	whether	whether	SCONJ
inlawrev-2428	292	14	stated	state	VERB
inlawrev-2428	292	15	once	once	ADV
inlawrev-2428	292	16	,	,	PUNCT
inlawrev-2428	292	17	twice	twice	ADV
inlawrev-2428	292	18	,	,	PUNCT
inlawrev-2428	292	19	or	or	CCONJ
inlawrev-2428	292	20	three	three	NUM
inlawrev-2428	292	21	times	time	NOUN
inlawrev-2428	292	22	.	.	PUNCT
inlawrev-2428	293	1	unfortunately	unfortunately	ADV
inlawrev-2428	293	2	,	,	PUNCT
inlawrev-2428	293	3	in	in	ADP
inlawrev-2428	293	4	attempting	attempt	VERB
inlawrev-2428	293	5	to	to	PART
inlawrev-2428	293	6	make	make	VERB
inlawrev-2428	293	7	some	some	DET
inlawrev-2428	293	8	sense	sense	NOUN
inlawrev-2428	293	9	out	out	ADP
inlawrev-2428	293	10	of	of	ADP
inlawrev-2428	293	11	the	the	DET
inlawrev-2428	293	12	double	double	ADJ
inlawrev-2428	293	13	use	use	NOUN
inlawrev-2428	293	14	of	of	ADP
inlawrev-2428	293	15	the	the	DET
inlawrev-2428	293	16	word	word	NOUN
inlawrev-2428	293	17	"	"	PUNCT
inlawrev-2428	293	18	direct	direct	ADJ
inlawrev-2428	293	19	,	,	PUNCT
inlawrev-2428	293	20	"	"	PUNCT
inlawrev-2428	293	21	the	the	DET
inlawrev-2428	293	22	courts	court	NOUN
inlawrev-2428	293	23	have	have	AUX
inlawrev-2428	293	24	ignored	ignore	VERB
inlawrev-2428	293	25	the	the	DET
inlawrev-2428	293	26	fact	fact	NOUN
inlawrev-2428	293	27	that	that	SCONJ
inlawrev-2428	293	28	the	the	DET
inlawrev-2428	293	29	indiana	indiana	PROPN
inlawrev-2428	293	30	sales	sale	NOUN
inlawrev-2428	293	31	tax	tax	NOUN
inlawrev-2428	293	32	exemption	exemption	NOUN
inlawrev-2428	293	33	for	for	ADP
inlawrev-2428	293	34	production	production	NOUN
inlawrev-2428	293	35	materials	material	NOUN
inlawrev-2428	293	36	expressly	expressly	ADV
inlawrev-2428	293	37	encompasses	encompass	VERB
inlawrev-2428	293	38	more	more	ADJ
inlawrev-2428	293	39	than	than	ADP
inlawrev-2428	293	40	raw	raw	ADJ
inlawrev-2428	293	41	input	input	NOUN
inlawrev-2428	293	42	or	or	CCONJ
inlawrev-2428	293	43	machinery	machinery	NOUN
inlawrev-2428	293	44	.	.	PUNCT
inlawrev-2428	294	1	the	the	DET
inlawrev-2428	294	2	indiana	indiana	PROPN
inlawrev-2428	294	3	statute	statute	PROPN
inlawrev-2428	294	4	includes	include	VERB
inlawrev-2428	294	5	an	an	DET
inlawrev-2428	294	6	exemption	exemption	NOUN
inlawrev-2428	294	7	for	for	ADP
inlawrev-2428	294	8	"	"	PUNCT
inlawrev-2428	294	9	equipment	equipment	NOUN
inlawrev-2428	294	10	.	.	PUNCT
inlawrev-2428	295	1	"^	"^	X
inlawrev-2428	295	2	*	*	PUNCT
inlawrev-2428	295	3	in	in	ADP
inlawrev-2428	295	4	construing	construe	VERB
inlawrev-2428	295	5	the	the	DET
inlawrev-2428	295	6	indiana	indiana	PROPN
inlawrev-2428	295	7	gross	gross	ADJ
inlawrev-2428	295	8	income	income	NOUN
inlawrev-2428	295	9	tax	tax	NOUN
inlawrev-2428	295	10	,	,	PUNCT
inlawrev-2428	295	11	the	the	DET
inlawrev-2428	295	12	court	court	NOUN
inlawrev-2428	295	13	of	of	ADP
inlawrev-2428	295	14	appeals	appeals	PROPN
inlawrev-2428	295	15	has	have	AUX
inlawrev-2428	295	16	recognized	recognize	VERB
inlawrev-2428	295	17	that	that	SCONJ
inlawrev-2428	295	18	the	the	DET
inlawrev-2428	295	19	term	term	NOUN
inlawrev-2428	295	20	"	"	PUNCT
inlawrev-2428	295	21	equipment	equipment	NOUN
inlawrev-2428	295	22	"	"	PUNCT
inlawrev-2428	295	23	includes	include	VERB
inlawrev-2428	295	24	"	"	PUNCT
inlawrev-2428	295	25	[	[	X
inlawrev-2428	295	26	wjhatever	wjhatever	PRON
inlawrev-2428	295	27	is	be	AUX
inlawrev-2428	295	28	needed	need	VERB
inlawrev-2428	295	29	in	in	ADP
inlawrev-2428	295	30	equipping	equipping	NOUN
inlawrev-2428	295	31	;	;	PUNCT
inlawrev-2428	295	32	.	.	PUNCT
inlawrev-2428	295	33	.	.	PUNCT
inlawrev-2428	295	34	.	.	PUNCT
inlawrev-2428	296	1	the	the	DET
inlawrev-2428	296	2	articles	article	NOUN
inlawrev-2428	296	3	comprised	comprise	VERB
inlawrev-2428	296	4	in	in	ADP
inlawrev-2428	296	5	an	an	DET
inlawrev-2428	296	6	outfit	outfit	NOUN
inlawrev-2428	296	7	;	;	PUNCT
inlawrev-2428	296	8	.	.	PUNCT
inlawrev-2428	296	9	.	.	PUNCT
inlawrev-2428	296	10	.	.	PUNCT
inlawrev-2428	297	1	equipage	equipage	NOUN
inlawrev-2428	297	2	.	.	PUNCT
inlawrev-2428	297	3	"	"	PUNCT
inlawrev-2428	297	4	"	"	PUNCT
inlawrev-2428	297	5	consequently	consequently	ADV
inlawrev-2428	297	6	,	,	PUNCT
inlawrev-2428	297	7	when	when	SCONJ
inlawrev-2428	297	8	the	the	DET
inlawrev-2428	297	9	manufacturing	manufacturing	NOUN
inlawrev-2428	297	10	exemption	exemption	NOUN
inlawrev-2428	297	11	literally	literally	ADV
inlawrev-2428	297	12	includes	include	VERB
inlawrev-2428	297	13	"	"	PUNCT
inlawrev-2428	297	14	equipment	equipment	NOUN
inlawrev-2428	297	15	,	,	PUNCT
inlawrev-2428	297	16	"	"	PUNCT
inlawrev-2428	297	17	that	that	PRON
inlawrev-2428	297	18	is	be	AUX
inlawrev-2428	297	19	,	,	PUNCT
inlawrev-2428	297	20	that	that	PRON
inlawrev-2428	297	21	which	which	PRON
inlawrev-2428	297	22	is	be	AUX
inlawrev-2428	297	23	necessary	necessary	ADJ
inlawrev-2428	297	24	to	to	PART
inlawrev-2428	297	25	comprise	comprise	VERB
inlawrev-2428	297	26	the	the	DET
inlawrev-2428	297	27	production	production	NOUN
inlawrev-2428	297	28	output	output	NOUN
inlawrev-2428	297	29	,	,	PUNCT
inlawrev-2428	297	30	it	it	PRON
inlawrev-2428	297	31	logically	logically	ADV
inlawrev-2428	297	32	follows	follow	VERB
inlawrev-2428	297	33	that	that	SCONJ
inlawrev-2428	297	34	the	the	DET
inlawrev-2428	297	35	safety	safety	NOUN
inlawrev-2428	297	36	equipment	equipment	NOUN
inlawrev-2428	297	37	,	,	PUNCT
inlawrev-2428	297	38	as	as	ADV
inlawrev-2428	297	39	well	well	ADV
inlawrev-2428	297	40	as	as	ADP
inlawrev-2428	297	41	the	the	DET
inlawrev-2428	297	42	humidity	humidity	NOUN
inlawrev-2428	297	43	and	and	CCONJ
inlawrev-2428	297	44	temperature	temperature	NOUN
inlawrev-2428	297	45	control	control	NOUN
inlawrev-2428	297	46	equipment	equipment	NOUN
inlawrev-2428	297	47	,	,	PUNCT
inlawrev-2428	297	48	should	should	AUX
inlawrev-2428	297	49	be	be	AUX
inlawrev-2428	297	50	deemed	deem	VERB
inlawrev-2428	297	51	exempt	exempt	ADJ
inlawrev-2428	297	52	.	.	PUNCT
inlawrev-2428	298	1	while	while	SCONJ
inlawrev-2428	298	2	an	an	DET
inlawrev-2428	298	3	exemption	exemption	NOUN
inlawrev-2428	298	4	provision	provision	NOUN
inlawrev-2428	298	5	is	be	AUX
inlawrev-2428	298	6	to	to	PART
inlawrev-2428	298	7	be	be	AUX
inlawrev-2428	298	8	construed	construe	VERB
inlawrev-2428	298	9	'	'	PUNCT
inlawrev-2428	298	10	7d	7d	NUM
inlawrev-2428	298	11	.	.	PUNCT
inlawrev-2428	299	1	at	at	ADP
inlawrev-2428	299	2	1277	1277	NUM
inlawrev-2428	299	3	.	.	PUNCT
inlawrev-2428	300	1	"	"	PUNCT
inlawrev-2428	300	2	ind	ind	PROPN
inlawrev-2428	300	3	.	.	PUNCT
inlawrev-2428	300	4	code	code	PROPN
inlawrev-2428	300	5	§	§	PROPN
inlawrev-2428	300	6	6	6	NUM
inlawrev-2428	300	7	-	-	SYM
inlawrev-2428	300	8	2	2	NUM
inlawrev-2428	300	9	-	-	PUNCT
inlawrev-2428	300	10	l-39(b)(6	l-39(b)(6	NOUN
inlawrev-2428	300	11	)	)	PUNCT
inlawrev-2428	300	12	(	(	PUNCT
inlawrev-2428	300	13	1976	1976	NUM
inlawrev-2428	300	14	)	)	PUNCT
inlawrev-2428	300	15	(	(	PUNCT
inlawrev-2428	300	16	emphasis	emphasis	NOUN
inlawrev-2428	300	17	added	add	VERB
inlawrev-2428	300	18	)	)	PUNCT
inlawrev-2428	300	19	(	(	PUNCT
inlawrev-2428	300	20	currently	currently	ADV
inlawrev-2428	300	21	codified	codify	VERB
inlawrev-2428	300	22	at	at	ADP
inlawrev-2428	300	23	ind	ind	PROPN
inlawrev-2428	300	24	.	.	PUNCT
inlawrev-2428	301	1	code	code	PROPN
inlawrev-2428	301	2	§	§	PROPN
inlawrev-2428	301	3	6	6	NUM
inlawrev-2428	301	4	-	-	SYM
inlawrev-2428	301	5	2.5	2.5	NUM
inlawrev-2428	301	6	-	-	PUNCT
inlawrev-2428	301	7	5	5	NUM
inlawrev-2428	301	8	-	-	SYM
inlawrev-2428	301	9	3	3	NUM
inlawrev-2428	301	10	(	(	PUNCT
inlawrev-2428	301	11	supp	supp	NOUN
inlawrev-2428	301	12	.	.	PUNCT
inlawrev-2428	301	13	1980	1980	NUM
inlawrev-2428	301	14	)	)	PUNCT
inlawrev-2428	301	15	)	)	PUNCT
inlawrev-2428	301	16	.	.	PUNCT
inlawrev-2428	302	1	"	"	PUNCT
inlawrev-2428	302	2	402	402	NUM
inlawrev-2428	302	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	302	4	at	at	ADP
inlawrev-2428	302	5	1278	1278	NUM
inlawrev-2428	302	6	.	.	PUNCT
inlawrev-2428	303	1	'	'	PUNCT
inlawrev-2428	303	2	»	»	PUNCT
inlawrev-2428	303	3	ind	ind	NOUN
inlawrev-2428	303	4	.	.	PUNCT
inlawrev-2428	304	1	code	code	PROPN
inlawrev-2428	304	2	§	§	PROPN
inlawrev-2428	304	3	6	6	NUM
inlawrev-2428	304	4	-	-	SYM
inlawrev-2428	304	5	2	2	NUM
inlawrev-2428	304	6	-	-	PUNCT
inlawrev-2428	304	7	l-39(b)(6	l-39(b)(6	NOUN
inlawrev-2428	304	8	)	)	PUNCT
inlawrev-2428	304	9	(	(	PUNCT
inlawrev-2428	304	10	1976	1976	NUM
inlawrev-2428	304	11	)	)	PUNCT
inlawrev-2428	304	12	(	(	PUNCT
inlawrev-2428	304	13	currently	currently	ADV
inlawrev-2428	304	14	codified	codify	VERB
inlawrev-2428	304	15	at	at	ADP
inlawrev-2428	304	16	ind	ind	PROPN
inlawrev-2428	304	17	.	.	PUNCT
inlawrev-2428	305	1	code	code	PROPN
inlawrev-2428	305	2	§	§	PROPN
inlawrev-2428	305	3	6	6	NUM
inlawrev-2428	305	4	-	-	SYM
inlawrev-2428	305	5	2.5	2.5	NUM
inlawrev-2428	305	6	-	-	PUNCT
inlawrev-2428	305	7	5	5	NUM
inlawrev-2428	305	8	-	-	SYM
inlawrev-2428	305	9	3	3	NUM
inlawrev-2428	305	10	(	(	PUNCT
inlawrev-2428	305	11	supp	supp	NOUN
inlawrev-2428	305	12	.	.	PUNCT
inlawrev-2428	305	13	1980	1980	NUM
inlawrev-2428	305	14	)	)	PUNCT
inlawrev-2428	305	15	)	)	PUNCT
inlawrev-2428	305	16	.	.	PUNCT
inlawrev-2428	306	1	"	"	PUNCT
inlawrev-2428	306	2	department	department	NOUN
inlawrev-2428	306	3	of	of	ADP
inlawrev-2428	306	4	treasury	treasury	PROPN
inlawrev-2428	306	5	v.	v.	ADP
inlawrev-2428	306	6	ranger	ranger	NOUN
inlawrev-2428	306	7	-	-	PUNCT
inlawrev-2428	306	8	cook	cook	NOUN
inlawrev-2428	306	9	,	,	PUNCT
inlawrev-2428	306	10	inc	inc	PROPN
inlawrev-2428	306	11	.	.	PROPN
inlawrev-2428	306	12	,	,	PUNCT
inlawrev-2428	306	13	114	114	NUM
inlawrev-2428	306	14	ind	ind	NOUN
inlawrev-2428	306	15	.	.	PUNCT
inlawrev-2428	307	1	app	app	PROPN
inlawrev-2428	307	2	.	.	PROPN
inlawrev-2428	308	1	107	107	NUM
inlawrev-2428	308	2	,	,	PUNCT
inlawrev-2428	308	3	113	113	NUM
inlawrev-2428	308	4	,	,	PUNCT
inlawrev-2428	308	5	49	49	NUM
inlawrev-2428	308	6	n.e.2d	n.e.2d	NOUN
inlawrev-2428	308	7	548	548	NUM
inlawrev-2428	308	8	,	,	PUNCT
inlawrev-2428	308	9	550	550	NUM
inlawrev-2428	308	10	(	(	PUNCT
inlawrev-2428	308	11	1943	1943	NUM
inlawrev-2428	308	12	)	)	PUNCT
inlawrev-2428	308	13	(	(	PUNCT
inlawrev-2428	308	14	citing	cite	VERB
inlawrev-2428	308	15	webster	webster	PROPN
inlawrev-2428	308	16	's	's	PART
inlawrev-2428	308	17	new	new	PROPN
inlawrev-2428	308	18	intl	intl	PROPN
inlawrev-2428	308	19	dictionary	dictionary	NOUN
inlawrev-2428	308	20	865	865	NUM
inlawrev-2428	308	21	(	(	PUNCT
inlawrev-2428	308	22	2d	2d	NUM
inlawrev-2428	308	23	ed	ed	NOUN
inlawrev-2428	308	24	.	.	PROPN
inlawrev-2428	308	25	1937	1937	NUM
inlawrev-2428	308	26	)	)	PUNCT
inlawrev-2428	308	27	)	)	PUNCT
inlawrev-2428	308	28	.	.	PUNCT
inlawrev-2428	309	1	536	536	NUM
inlawrev-2428	309	2	indiana	indiana	PROPN
inlawrev-2428	309	3	law	law	PROPN
inlawrev-2428	309	4	review	review	NOUN
inlawrev-2428	309	5	[	[	X
inlawrev-2428	309	6	vol	vol	NOUN
inlawrev-2428	309	7	.	.	NOUN
inlawrev-2428	309	8	14:523	14:523	NUM
inlawrev-2428	309	9	strictly	strictly	ADV
inlawrev-2428	309	10	against	against	ADP
inlawrev-2428	309	11	the	the	DET
inlawrev-2428	309	12	taxpayer/	taxpayer/	NUM
inlawrev-2428	309	13	*	*	NOUN
inlawrev-2428	309	14	this	this	DET
inlawrev-2428	309	15	rule	rule	NOUN
inlawrev-2428	309	16	of	of	ADP
inlawrev-2428	309	17	statutory	statutory	ADJ
inlawrev-2428	309	18	construction	construction	NOUN
inlawrev-2428	309	19	only	only	ADV
inlawrev-2428	309	20	applies	apply	VERB
inlawrev-2428	309	21	in	in	ADP
inlawrev-2428	309	22	the	the	DET
inlawrev-2428	309	23	case	case	NOUN
inlawrev-2428	309	24	of	of	ADP
inlawrev-2428	309	25	an	an	DET
inlawrev-2428	309	26	ambiguity	ambiguity	NOUN
inlawrev-2428	309	27	"	"	PUNCT
inlawrev-2428	309	28	and	and	CCONJ
inlawrev-2428	309	29	the	the	DET
inlawrev-2428	309	30	inclusion	inclusion	NOUN
inlawrev-2428	309	31	of	of	ADP
inlawrev-2428	309	32	"	"	PUNCT
inlawrev-2428	309	33	equipment	equipment	NOUN
inlawrev-2428	309	34	"	"	PUNCT
inlawrev-2428	309	35	in	in	ADP
inlawrev-2428	309	36	the	the	DET
inlawrev-2428	309	37	indiana	indiana	PROPN
inlawrev-2428	309	38	exemption	exemption	NOUN
inlawrev-2428	309	39	is	be	AUX
inlawrev-2428	309	40	sufficient	sufficient	ADJ
inlawrev-2428	309	41	to	to	PART
inlawrev-2428	309	42	dispel	dispel	VERB
inlawrev-2428	309	43	the	the	DET
inlawrev-2428	309	44	existence	existence	NOUN
inlawrev-2428	309	45	of	of	ADP
inlawrev-2428	309	46	an	an	DET
inlawrev-2428	309	47	ambiguity	ambiguity	NOUN
inlawrev-2428	309	48	which	which	PRON
inlawrev-2428	309	49	would	would	AUX
inlawrev-2428	309	50	justify	justify	VERB
inlawrev-2428	309	51	the	the	DET
inlawrev-2428	309	52	court	court	NOUN
inlawrev-2428	309	53	's	's	PART
inlawrev-2428	309	54	narrow	narrow	ADJ
inlawrev-2428	309	55	focus	focus	NOUN
inlawrev-2428	309	56	on	on	ADP
inlawrev-2428	309	57	the	the	DET
inlawrev-2428	309	58	term	term	NOUN
inlawrev-2428	309	59	"	"	PUNCT
inlawrev-2428	309	60	direct	direct	ADJ
inlawrev-2428	309	61	.	.	PUNCT
inlawrev-2428	309	62	"	"	PUNCT
inlawrev-2428	310	1	the	the	DET
inlawrev-2428	310	2	second	second	ADJ
inlawrev-2428	310	3	issue	issue	NOUN
inlawrev-2428	310	4	in	in	ADP
inlawrev-2428	310	5	harrison	harrison	PROPN
inlawrev-2428	310	6	steel	steel	PROPN
inlawrev-2428	310	7	concerned	concern	VERB
inlawrev-2428	310	8	the	the	DET
inlawrev-2428	310	9	trial	trial	NOUN
inlawrev-2428	310	10	court	court	NOUN
inlawrev-2428	310	11	's	's	PART
inlawrev-2428	310	12	rejection	rejection	NOUN
inlawrev-2428	310	13	of	of	ADP
inlawrev-2428	310	14	the	the	DET
inlawrev-2428	310	15	revenue	revenue	NOUN
inlawrev-2428	310	16	department	department	NOUN
inlawrev-2428	310	17	's	's	PART
inlawrev-2428	310	18	attempt	attempt	NOUN
inlawrev-2428	310	19	to	to	PART
inlawrev-2428	310	20	impose	impose	VERB
inlawrev-2428	310	21	a	a	DET
inlawrev-2428	310	22	penalty	penalty	NOUN
inlawrev-2428	310	23	*	*	PUNCT
inlawrev-2428	310	24	"	"	PUNCT
inlawrev-2428	310	25	against	against	ADP
inlawrev-2428	310	26	harrison	harrison	PROPN
inlawrev-2428	310	27	steel	steel	PROPN
inlawrev-2428	310	28	.	.	PUNCT
inlawrev-2428	311	1	the	the	DET
inlawrev-2428	311	2	department	department	NOUN
inlawrev-2428	311	3	argued	argue	VERB
inlawrev-2428	311	4	that	that	SCONJ
inlawrev-2428	311	5	the	the	DET
inlawrev-2428	311	6	taxpayer	taxpayer	NOUN
inlawrev-2428	311	7	was	be	AUX
inlawrev-2428	311	8	subject	subject	ADJ
inlawrev-2428	311	9	to	to	ADP
inlawrev-2428	311	10	a	a	DET
inlawrev-2428	311	11	penalty	penalty	NOUN
inlawrev-2428	311	12	for	for	ADP
inlawrev-2428	311	13	its	its	PRON
inlawrev-2428	311	14	failure	failure	NOUN
inlawrev-2428	311	15	to	to	PART
inlawrev-2428	311	16	timely	timely	ADV
inlawrev-2428	311	17	pay	pay	VERB
inlawrev-2428	311	18	the	the	DET
inlawrev-2428	311	19	tax	tax	NOUN
inlawrev-2428	311	20	,	,	PUNCT
inlawrev-2428	311	21	even	even	ADV
inlawrev-2428	311	22	though	though	SCONJ
inlawrev-2428	311	23	the	the	DET
inlawrev-2428	311	24	trial	trial	NOUN
inlawrev-2428	311	25	court	court	NOUN
inlawrev-2428	311	26	had	have	AUX
inlawrev-2428	311	27	found	find	VERB
inlawrev-2428	311	28	the	the	DET
inlawrev-2428	311	29	taxpayer	taxpayer	NOUN
inlawrev-2428	311	30	had	have	VERB
inlawrev-2428	311	31	a	a	DET
inlawrev-2428	311	32	reasonable	reasonable	ADJ
inlawrev-2428	311	33	basis	basis	NOUN
inlawrev-2428	311	34	for	for	ADP
inlawrev-2428	311	35	not	not	PART
inlawrev-2428	311	36	paying	pay	VERB
inlawrev-2428	311	37	the	the	DET
inlawrev-2428	311	38	tax	tax	NOUN
inlawrev-2428	311	39	.	.	PUNCT
inlawrev-2428	312	1	the	the	DET
inlawrev-2428	312	2	court	court	PROPN
inlawrev-2428	312	3	of	of	ADP
inlawrev-2428	312	4	appeals	appeals	PROPN
inlawrev-2428	312	5	examined	examine	VERB
inlawrev-2428	312	6	the	the	DET
inlawrev-2428	312	7	"	"	PUNCT
inlawrev-2428	312	8	negligent	negligent	ADJ
inlawrev-2428	312	9	or	or	CCONJ
inlawrev-2428	312	10	intentional	intentional	ADJ
inlawrev-2428	312	11	disregard	disregard	NOUN
inlawrev-2428	312	12	"	"	PUNCT
inlawrev-2428	312	13	standard	standard	NOUN
inlawrev-2428	312	14	set	set	VERB
inlawrev-2428	312	15	forth	forth	ADV
inlawrev-2428	312	16	in	in	ADP
inlawrev-2428	312	17	the	the	DET
inlawrev-2428	312	18	applicable	applicable	ADJ
inlawrev-2428	312	19	penalty	penalty	NOUN
inlawrev-2428	312	20	statute	statute	NOUN
inlawrev-2428	312	21	,	,	PUNCT
inlawrev-2428	312	22	"	"	PUNCT
inlawrev-2428	312	23	and	and	CCONJ
inlawrev-2428	312	24	concluded	conclude	VERB
inlawrev-2428	312	25	that	that	SCONJ
inlawrev-2428	312	26	harrison	harrison	PROPN
inlawrev-2428	312	27	steel	steel	PROPN
inlawrev-2428	312	28	had	have	AUX
inlawrev-2428	312	29	acted	act	VERB
inlawrev-2428	312	30	in	in	ADP
inlawrev-2428	312	31	good	good	ADJ
inlawrev-2428	312	32	faith	faith	NOUN
inlawrev-2428	312	33	and	and	CCONJ
inlawrev-2428	312	34	had	have	AUX
inlawrev-2428	312	35	paid	pay	VERB
inlawrev-2428	312	36	all	all	DET
inlawrev-2428	312	37	taxes	taxis	NOUN
inlawrev-2428	312	38	that	that	PRON
inlawrev-2428	312	39	it	it	PRON
inlawrev-2428	312	40	reasonably	reasonably	ADV
inlawrev-2428	312	41	thought	think	VERB
inlawrev-2428	312	42	were	be	AUX
inlawrev-2428	312	43	owed	owe	VERB
inlawrev-2428	312	44	.	.	PUNCT
inlawrev-2428	313	1	therefore	therefore	ADV
inlawrev-2428	313	2	,	,	PUNCT
inlawrev-2428	313	3	the	the	DET
inlawrev-2428	313	4	trial	trial	NOUN
inlawrev-2428	313	5	court	court	NOUN
inlawrev-2428	313	6	's	's	PART
inlawrev-2428	313	7	refusal	refusal	NOUN
inlawrev-2428	313	8	to	to	PART
inlawrev-2428	313	9	impose	impose	VERB
inlawrev-2428	313	10	a	a	DET
inlawrev-2428	313	11	penalty	penalty	NOUN
inlawrev-2428	313	12	was	be	AUX
inlawrev-2428	313	13	affirmed.*^	affirmed.*^	PROPN
inlawrev-2428	313	14	in	in	ADP
inlawrev-2428	313	15	state	state	NOUN
inlawrev-2428	313	16	department	department	PROPN
inlawrev-2428	313	17	of	of	ADP
inlawrev-2428	313	18	revenue	revenue	NOUN
inlawrev-2428	313	19	v.	v.	ADP
inlawrev-2428	313	20	calcar	calcar	ADJ
inlawrev-2428	313	21	quarries	quarry	NOUN
inlawrev-2428	313	22	,	,	PUNCT
inlawrev-2428	313	23	inc	inc	PROPN
inlawrev-2428	313	24	.	.	PROPN
inlawrev-2428	313	25	,^^	,^^	PUNCT
inlawrev-2428	313	26	the	the	DET
inlawrev-2428	313	27	taxpayer	taxpayer	NOUN
inlawrev-2428	313	28	was	be	AUX
inlawrev-2428	313	29	engaged	engage	VERB
inlawrev-2428	313	30	in	in	ADP
inlawrev-2428	313	31	a	a	DET
inlawrev-2428	313	32	stone	stone	NOUN
inlawrev-2428	313	33	quarry	quarry	NOUN
inlawrev-2428	313	34	,	,	PUNCT
inlawrev-2428	313	35	concrete	concrete	ADJ
inlawrev-2428	313	36	and	and	CCONJ
inlawrev-2428	313	37	asphalt	asphalt	NOUN
inlawrev-2428	313	38	business	business	NOUN
inlawrev-2428	313	39	.	.	PUNCT
inlawrev-2428	314	1	in	in	ADP
inlawrev-2428	314	2	connection	connection	NOUN
inlawrev-2428	314	3	with	with	ADP
inlawrev-2428	314	4	its	its	PRON
inlawrev-2428	314	5	quarry	quarry	NOUN
inlawrev-2428	314	6	business	business	NOUN
inlawrev-2428	314	7	,	,	PUNCT
inlawrev-2428	314	8	calcar	calcar	AUX
inlawrev-2428	314	9	often	often	ADV
inlawrev-2428	314	10	delivered	deliver	VERB
inlawrev-2428	314	11	crushed	crushed	ADJ
inlawrev-2428	314	12	stone	stone	NOUN
inlawrev-2428	314	13	in	in	ADP
inlawrev-2428	314	14	calcar	calcar	ADJ
inlawrev-2428	314	15	trucks	truck	NOUN
inlawrev-2428	314	16	operated	operate	VERB
inlawrev-2428	314	17	under	under	ADP
inlawrev-2428	314	18	certificates	certificate	NOUN
inlawrev-2428	314	19	of	of	ADP
inlawrev-2428	314	20	public	public	ADJ
inlawrev-2428	314	21	convenience	convenience	NOUN
inlawrev-2428	314	22	and	and	CCONJ
inlawrev-2428	314	23	necessity	necessity	NOUN
inlawrev-2428	314	24	issued	issue	VERB
inlawrev-2428	314	25	by	by	ADP
inlawrev-2428	314	26	the	the	DET
inlawrev-2428	314	27	indiana	indiana	PROPN
inlawrev-2428	314	28	public	public	PROPN
inlawrev-2428	314	29	service	service	PROPN
inlawrev-2428	314	30	commission	commission	PROPN
inlawrev-2428	314	31	.	.	PUNCT
inlawrev-2428	315	1	calcar	calcar	PROPN
inlawrev-2428	315	2	claimed	claim	VERB
inlawrev-2428	315	3	that	that	SCONJ
inlawrev-2428	315	4	in	in	ADP
inlawrev-2428	315	5	delivering	deliver	VERB
inlawrev-2428	315	6	crushed	crushed	ADJ
inlawrev-2428	315	7	stone	stone	NOUN
inlawrev-2428	315	8	it	it	PRON
inlawrev-2428	315	9	was	be	AUX
inlawrev-2428	315	10	engaged	engage	VERB
inlawrev-2428	315	11	in	in	ADP
inlawrev-2428	315	12	public	public	ADJ
inlawrev-2428	315	13	transportation	transportation	NOUN
inlawrev-2428	315	14	and	and	CCONJ
inlawrev-2428	315	15	that	that	SCONJ
inlawrev-2428	315	16	its	its	PRON
inlawrev-2428	315	17	purchases	purchase	NOUN
inlawrev-2428	315	18	of	of	ADP
inlawrev-2428	315	19	trucks	truck	NOUN
inlawrev-2428	315	20	and	and	CCONJ
inlawrev-2428	315	21	supplies	supply	NOUN
inlawrev-2428	315	22	for	for	ADP
inlawrev-2428	315	23	such	such	ADJ
inlawrev-2428	315	24	transportation	transportation	NOUN
inlawrev-2428	315	25	were	be	AUX
inlawrev-2428	315	26	exempt	exempt	ADJ
inlawrev-2428	315	27	from	from	ADP
inlawrev-2428	315	28	the	the	DET
inlawrev-2428	315	29	indiana	indiana	PROPN
inlawrev-2428	315	30	sales	sale	NOUN
inlawrev-2428	315	31	tax	tax	NOUN
inlawrev-2428	315	32	under	under	ADP
inlawrev-2428	315	33	the	the	DET
inlawrev-2428	315	34	public	public	ADJ
inlawrev-2428	315	35	transportation	transportation	NOUN
inlawrev-2428	315	36	sales	sale	NOUN
inlawrev-2428	315	37	tax	tax	NOUN
inlawrev-2428	315	38	exemption	exemption	NOUN
inlawrev-2428	315	39	provision	provision	NOUN
inlawrev-2428	315	40	.	.	PUNCT
inlawrev-2428	316	1	*	*	PUNCT
inlawrev-2428	316	2	*	*	PUNCT
inlawrev-2428	316	3	'	'	PUNCT
inlawrev-2428	316	4	m02	m02	NOUN
inlawrev-2428	316	5	n.e.2d	n.e.2d	NOUN
inlawrev-2428	316	6	at	at	ADP
inlawrev-2428	316	7	1277	1277	NUM
inlawrev-2428	316	8	.	.	PUNCT
inlawrev-2428	317	1	^'ind	^'ind	PROPN
inlawrev-2428	317	2	.	.	PUNCT
inlawrev-2428	318	1	code	code	PROPN
inlawrev-2428	318	2	§	§	PROPN
inlawrev-2428	318	3	6	6	NUM
inlawrev-2428	318	4	-	-	SYM
inlawrev-2428	318	5	2	2	NUM
inlawrev-2428	318	6	-	-	PUNCT
inlawrev-2428	318	7	l-16(f	l-16(f	NOUN
inlawrev-2428	318	8	)	)	PUNCT
inlawrev-2428	318	9	(	(	PUNCT
inlawrev-2428	318	10	supp	supp	PROPN
inlawrev-2428	318	11	.	.	PUNCT
inlawrev-2428	318	12	1980	1980	NUM
inlawrev-2428	318	13	)	)	PUNCT
inlawrev-2428	318	14	(	(	PUNCT
inlawrev-2428	318	15	repealed	repeal	VERB
inlawrev-2428	318	16	effective	effective	ADJ
inlawrev-2428	318	17	jan	jan	PROPN
inlawrev-2428	318	18	.	.	PROPN
inlawrev-2428	318	19	1	1	NUM
inlawrev-2428	318	20	,	,	PUNCT
inlawrev-2428	318	21	1981	1981	NUM
inlawrev-2428	318	22	)	)	PUNCT
inlawrev-2428	318	23	.	.	PUNCT
inlawrev-2428	319	1	see	see	VERB
inlawrev-2428	319	2	i	i	PRON
inlawrev-2428	319	3	d.	d.	PROPN
inlawrev-2428	319	4	§	§	PROPN
inlawrev-2428	319	5	§	§	PROPN
inlawrev-2428	319	6	6	6	NUM
inlawrev-2428	319	7	-	-	SYM
inlawrev-2428	319	8	8.1	8.1	NUM
inlawrev-2428	319	9	-	-	PUNCT
inlawrev-2428	319	10	1	1	NUM
inlawrev-2428	319	11	-	-	SYM
inlawrev-2428	319	12	1	1	NUM
inlawrev-2428	319	13	to	to	ADP
inlawrev-2428	319	14	-11	-11	ADV
inlawrev-2428	319	15	-	-	SYM
inlawrev-2428	319	16	1	1	NUM
inlawrev-2428	319	17	(	(	PUNCT
inlawrev-2428	319	18	new	new	ADJ
inlawrev-2428	319	19	tax	tax	NOUN
inlawrev-2428	319	20	administration	administration	NOUN
inlawrev-2428	319	21	provisions	provision	NOUN
inlawrev-2428	319	22	effective	effective	ADJ
inlawrev-2428	319	23	jan	jan	PROPN
inlawrev-2428	319	24	.	.	PROPN
inlawrev-2428	319	25	1	1	NUM
inlawrev-2428	319	26	,	,	PUNCT
inlawrev-2428	319	27	1981	1981	NUM
inlawrev-2428	319	28	)	)	PUNCT
inlawrev-2428	319	29	.	.	PUNCT
inlawrev-2428	320	1	i	i	PRON
inlawrev-2428	320	2	d.	d.	PROPN
inlawrev-2428	320	3	§	§	PROPN
inlawrev-2428	320	4	6	6	NUM
inlawrev-2428	320	5	-	-	SYM
inlawrev-2428	320	6	8.1	8.1	NUM
inlawrev-2428	320	7	-	-	PUNCT
inlawrev-2428	320	8	11	11	NUM
inlawrev-2428	320	9	-	-	SYM
inlawrev-2428	320	10	1	1	NUM
inlawrev-2428	320	11	defines	define	VERB
inlawrev-2428	320	12	the	the	DET
inlawrev-2428	320	13	transitional	transitional	ADJ
inlawrev-2428	320	14	retroactivity	retroactivity	NOUN
inlawrev-2428	320	15	.	.	PUNCT
inlawrev-2428	321	1	«	«	PUNCT
inlawrev-2428	321	2	7d	7d	NUM
inlawrev-2428	321	3	.	.	PUNCT
inlawrev-2428	322	1	§	§	PROPN
inlawrev-2428	322	2	6	6	NUM
inlawrev-2428	322	3	-	-	SYM
inlawrev-2428	322	4	2	2	NUM
inlawrev-2428	322	5	-	-	PUNCT
inlawrev-2428	322	6	l-16(d	l-16(d	NOUN
inlawrev-2428	322	7	)	)	PUNCT
inlawrev-2428	322	8	(	(	PUNCT
inlawrev-2428	322	9	repealed	repeal	VERB
inlawrev-2428	322	10	effective	effective	ADJ
inlawrev-2428	322	11	jan	jan	PROPN
inlawrev-2428	322	12	.	.	PROPN
inlawrev-2428	322	13	1	1	NUM
inlawrev-2428	322	14	,	,	PUNCT
inlawrev-2428	322	15	1981	1981	NUM
inlawrev-2428	322	16	)	)	PUNCT
inlawrev-2428	322	17	.	.	PUNCT
inlawrev-2428	323	1	''	''	PUNCT
inlawrev-2428	323	2	402	402	NUM
inlawrev-2428	323	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	323	4	at	at	ADP
inlawrev-2428	323	5	1282	1282	NUM
inlawrev-2428	323	6	.	.	PUNCT
inlawrev-2428	324	1	see	see	VERB
inlawrev-2428	324	2	ind	ind	PROPN
inlawrev-2428	324	3	.	.	PUNCT
inlawrev-2428	325	1	code	code	PROPN
inlawrev-2428	325	2	§	§	PROPN
inlawrev-2428	325	3	6	6	NUM
inlawrev-2428	325	4	-	-	SYM
inlawrev-2428	325	5	8.1	8.1	NUM
inlawrev-2428	325	6	-	-	PUNCT
inlawrev-2428	325	7	10	10	NUM
inlawrev-2428	325	8	-	-	SYM
inlawrev-2428	325	9	2	2	NUM
inlawrev-2428	325	10	(	(	PUNCT
inlawrev-2428	325	11	supp	supp	NOUN
inlawrev-2428	325	12	.	.	PUNCT
inlawrev-2428	326	1	1980	1980	NUM
inlawrev-2428	326	2	)	)	PUNCT
inlawrev-2428	326	3	sets	set	VERB
inlawrev-2428	326	4	out	out	ADP
inlawrev-2428	326	5	the	the	DET
inlawrev-2428	326	6	penalty	penalty	NOUN
inlawrev-2428	326	7	provisions	provision	NOUN
inlawrev-2428	326	8	effective	effective	ADJ
inlawrev-2428	326	9	january	january	PROPN
inlawrev-2428	326	10	1	1	NUM
inlawrev-2428	326	11	,	,	PUNCT
inlawrev-2428	326	12	1981	1981	NUM
inlawrev-2428	326	13	.	.	PUNCT
inlawrev-2428	327	1	i	i	PRON
inlawrev-2428	327	2	d.	d.	PROPN
inlawrev-2428	327	3	§	§	PROPN
inlawrev-2428	327	4	6	6	NUM
inlawrev-2428	327	5	-	-	SYM
inlawrev-2428	327	6	8.1	8.1	NUM
inlawrev-2428	327	7	-	-	PUNCT
inlawrev-2428	327	8	10	10	NUM
inlawrev-2428	327	9	-	-	NUM
inlawrev-2428	327	10	2(d	2(d	NUM
inlawrev-2428	327	11	)	)	PUNCT
inlawrev-2428	327	12	provides	provide	VERB
inlawrev-2428	327	13	:	:	PUNCT
inlawrev-2428	327	14	if	if	SCONJ
inlawrev-2428	327	15	a	a	DET
inlawrev-2428	327	16	person	person	NOUN
inlawrev-2428	327	17	subject	subject	ADJ
inlawrev-2428	327	18	to	to	ADP
inlawrev-2428	327	19	the	the	DET
inlawrev-2428	327	20	penalty	penalty	NOUN
inlawrev-2428	327	21	imposed	impose	VERB
inlawrev-2428	327	22	under	under	ADP
inlawrev-2428	327	23	this	this	DET
inlawrev-2428	327	24	section	section	NOUN
inlawrev-2428	327	25	can	can	AUX
inlawrev-2428	327	26	show	show	VERB
inlawrev-2428	327	27	that	that	SCONJ
inlawrev-2428	327	28	the	the	DET
inlawrev-2428	327	29	failure	failure	NOUN
inlawrev-2428	327	30	to	to	PART
inlawrev-2428	327	31	file	file	VERB
inlawrev-2428	327	32	a	a	DET
inlawrev-2428	327	33	return	return	NOUN
inlawrev-2428	327	34	,	,	PUNCT
inlawrev-2428	327	35	pay	pay	VERB
inlawrev-2428	327	36	the	the	DET
inlawrev-2428	327	37	full	full	ADJ
inlawrev-2428	327	38	amount	amount	NOUN
inlawrev-2428	327	39	of	of	ADP
inlawrev-2428	327	40	tax	tax	NOUN
inlawrev-2428	327	41	shown	show	VERB
inlawrev-2428	327	42	on	on	ADP
inlawrev-2428	327	43	his	his	PRON
inlawrev-2428	327	44	return	return	NOUN
inlawrev-2428	327	45	,	,	PUNCT
inlawrev-2428	327	46	timely	timely	ADV
inlawrev-2428	327	47	remit	remit	NOUN
inlawrev-2428	327	48	tax	tax	NOUN
inlawrev-2428	327	49	held	hold	VERB
inlawrev-2428	327	50	in	in	ADP
inlawrev-2428	327	51	trust	trust	NOUN
inlawrev-2428	327	52	,	,	PUNCT
inlawrev-2428	327	53	or	or	CCONJ
inlawrev-2428	327	54	pay	pay	VERB
inlawrev-2428	327	55	the	the	DET
inlawrev-2428	327	56	deficiency	deficiency	NOUN
inlawrev-2428	327	57	determined	determine	VERB
inlawrev-2428	327	58	by	by	ADP
inlawrev-2428	327	59	the	the	DET
inlawrev-2428	327	60	department	department	NOUN
inlawrev-2428	327	61	was	be	AUX
inlawrev-2428	327	62	due	due	ADJ
inlawrev-2428	327	63	to	to	ADP
inlawrev-2428	327	64	reasonable	reasonable	ADJ
inlawrev-2428	327	65	cause	cause	NOUN
inlawrev-2428	327	66	and	and	CCONJ
inlawrev-2428	327	67	not	not	PART
inlawrev-2428	327	68	due	due	ADP
inlawrev-2428	327	69	to	to	ADP
inlawrev-2428	327	70	willful	willful	ADJ
inlawrev-2428	327	71	neglect	neglect	NOUN
inlawrev-2428	327	72	,	,	PUNCT
inlawrev-2428	327	73	the	the	DET
inlawrev-2428	327	74	department	department	NOUN
inlawrev-2428	327	75	shall	shall	AUX
inlawrev-2428	327	76	waive	waive	VERB
inlawrev-2428	327	77	the	the	DET
inlawrev-2428	327	78	penalty	penalty	NOUN
inlawrev-2428	327	79	.	.	PUNCT
inlawrev-2428	328	1	(	(	PUNCT
inlawrev-2428	328	2	emphasis	emphasis	NOUN
inlawrev-2428	328	3	added	add	VERB
inlawrev-2428	328	4	.	.	PUNCT
inlawrev-2428	328	5	)	)	PUNCT
inlawrev-2428	329	1	i	i	PRON
inlawrev-2428	329	2	d.	d.	PROPN
inlawrev-2428	329	3	§	§	PROPN
inlawrev-2428	329	4	6	6	NUM
inlawrev-2428	329	5	-	-	SYM
inlawrev-2428	329	6	8.1	8.1	NUM
inlawrev-2428	329	7	-	-	PUNCT
inlawrev-2428	329	8	10	10	NUM
inlawrev-2428	329	9	-	-	PUNCT
inlawrev-2428	329	10	2(e	2(e	NUM
inlawrev-2428	329	11	)	)	PUNCT
inlawrev-2428	329	12	provides	provide	VERB
inlawrev-2428	329	13	the	the	DET
inlawrev-2428	329	14	procedural	procedural	ADJ
inlawrev-2428	329	15	method	method	NOUN
inlawrev-2428	329	16	for	for	ADP
inlawrev-2428	329	17	substantiation	substantiation	NOUN
inlawrev-2428	329	18	of	of	ADP
inlawrev-2428	329	19	the	the	DET
inlawrev-2428	329	20	taxpayer	taxpayer	NOUN
inlawrev-2428	329	21	's	's	PART
inlawrev-2428	329	22	reasons	reason	NOUN
inlawrev-2428	329	23	to	to	PART
inlawrev-2428	329	24	avoid	avoid	VERB
inlawrev-2428	329	25	a	a	DET
inlawrev-2428	329	26	penalty	penalty	NOUN
inlawrev-2428	329	27	.	.	PUNCT
inlawrev-2428	330	1	i	i	PRON
inlawrev-2428	330	2	d.	d.	PROPN
inlawrev-2428	330	3	§	§	PROPN
inlawrev-2428	330	4	6	6	NUM
inlawrev-2428	330	5	-	-	SYM
inlawrev-2428	330	6	8.1	8.1	NUM
inlawrev-2428	330	7	-	-	PUNCT
inlawrev-2428	330	8	10	10	NUM
inlawrev-2428	330	9	-	-	PUNCT
inlawrev-2428	330	10	2(f	2(f	NUM
inlawrev-2428	330	11	)	)	PUNCT
inlawrev-2428	330	12	expressly	expressly	ADV
inlawrev-2428	330	13	enables	enable	VERB
inlawrev-2428	330	14	the	the	DET
inlawrev-2428	330	15	department	department	NOUN
inlawrev-2428	330	16	of	of	ADP
inlawrev-2428	330	17	revenue	revenue	NOUN
inlawrev-2428	330	18	to	to	PART
inlawrev-2428	330	19	adopt	adopt	VERB
inlawrev-2428	330	20	its	its	PRON
inlawrev-2428	330	21	own	own	ADJ
inlawrev-2428	330	22	regulations	regulation	NOUN
inlawrev-2428	330	23	to	to	PART
inlawrev-2428	330	24	define	define	VERB
inlawrev-2428	330	25	terms	term	NOUN
inlawrev-2428	330	26	used	use	VERB
inlawrev-2428	330	27	such	such	ADJ
inlawrev-2428	330	28	as	as	ADP
inlawrev-2428	330	29	"	"	PUNCT
inlawrev-2428	330	30	negligence	negligence	NOUN
inlawrev-2428	330	31	"	"	PUNCT
inlawrev-2428	330	32	and	and	CCONJ
inlawrev-2428	330	33	"	"	PUNCT
inlawrev-2428	330	34	reasonable	reasonable	ADJ
inlawrev-2428	330	35	cause	cause	NOUN
inlawrev-2428	330	36	.	.	PUNCT
inlawrev-2428	330	37	"	"	PUNCT
inlawrev-2428	331	1	it	it	PRON
inlawrev-2428	331	2	remains	remain	VERB
inlawrev-2428	331	3	to	to	PART
inlawrev-2428	331	4	be	be	AUX
inlawrev-2428	331	5	seen	see	VERB
inlawrev-2428	331	6	what	what	DET
inlawrev-2428	331	7	role	role	NOUN
inlawrev-2428	331	8	"	"	PUNCT
inlawrev-2428	331	9	good	good	ADJ
inlawrev-2428	331	10	faith	faith	NOUN
inlawrev-2428	331	11	"	"	PUNCT
inlawrev-2428	331	12	or	or	CCONJ
inlawrev-2428	331	13	reasonable	reasonable	ADJ
inlawrev-2428	331	14	conduct	conduct	NOUN
inlawrev-2428	331	15	will	will	AUX
inlawrev-2428	331	16	play	play	VERB
inlawrev-2428	331	17	in	in	ADP
inlawrev-2428	331	18	future	future	ADJ
inlawrev-2428	331	19	tax	tax	NOUN
inlawrev-2428	331	20	cases	case	NOUN
inlawrev-2428	331	21	.	.	PUNCT
inlawrev-2428	332	1	"	"	PUNCT
inlawrev-2428	332	2	=	=	NOUN
inlawrev-2428	332	3	394	394	NUM
inlawrev-2428	332	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	332	5	939	939	NUM
inlawrev-2428	332	6	(	(	PUNCT
inlawrev-2428	332	7	ind	ind	NOUN
inlawrev-2428	332	8	.	.	PUNCT
inlawrev-2428	333	1	ct	ct	PROPN
inlawrev-2428	333	2	.	.	PUNCT
inlawrev-2428	334	1	app	app	PROPN
inlawrev-2428	334	2	.	.	PROPN
inlawrev-2428	334	3	1979	1979	NUM
inlawrev-2428	334	4	)	)	PUNCT
inlawrev-2428	334	5	.	.	PUNCT
inlawrev-2428	335	1	*	*	PUNCT
inlawrev-2428	335	2	*	*	PUNCT
inlawrev-2428	335	3	lnd	lnd	PROPN
inlawrev-2428	335	4	.	.	PUNCT
inlawrev-2428	335	5	code	code	PROPN
inlawrev-2428	335	6	§	§	PROPN
inlawrev-2428	335	7	6	6	NUM
inlawrev-2428	335	8	-	-	SYM
inlawrev-2428	335	9	2	2	NUM
inlawrev-2428	335	10	-	-	PUNCT
inlawrev-2428	335	11	l-39(b)(4	l-39(b)(4	NOUN
inlawrev-2428	335	12	)	)	PUNCT
inlawrev-2428	335	13	(	(	PUNCT
inlawrev-2428	335	14	1976	1976	NUM
inlawrev-2428	335	15	)	)	PUNCT
inlawrev-2428	336	1	(	(	PUNCT
inlawrev-2428	336	2	currently	currently	ADV
inlawrev-2428	336	3	codified	codify	VERB
inlawrev-2428	336	4	at	at	ADP
inlawrev-2428	336	5	ind	ind	PROPN
inlawrev-2428	336	6	.	.	PUNCT
inlawrev-2428	337	1	code	code	PROPN
inlawrev-2428	337	2	§	§	PROPN
inlawrev-2428	337	3	6	6	NUM
inlawrev-2428	337	4	-	-	SYM
inlawrev-2428	337	5	2.5	2.5	NUM
inlawrev-2428	337	6	-	-	PUNCT
inlawrev-2428	337	7	5	5	NUM
inlawrev-2428	337	8	-	-	SYM
inlawrev-2428	337	9	27	27	NUM
inlawrev-2428	337	10	(	(	PUNCT
inlawrev-2428	337	11	supp	supp	PROPN
inlawrev-2428	337	12	.	.	PUNCT
inlawrev-2428	337	13	1980	1980	NUM
inlawrev-2428	337	14	)	)	PUNCT
inlawrev-2428	337	15	.	.	PUNCT
inlawrev-2428	338	1	1981	1981	NUM
inlawrev-2428	338	2	]	]	PUNCT
inlawrev-2428	338	3	sur	sur	PROPN
inlawrev-2428	338	4	veytaxa	veytaxa	PROPN
inlawrev-2428	338	5	tion	tion	NOUN
inlawrev-2428	338	6	537	537	NUM
inlawrev-2428	338	7	the	the	DET
inlawrev-2428	338	8	court	court	NOUN
inlawrev-2428	338	9	of	of	ADP
inlawrev-2428	338	10	appeals	appeals	PROPN
inlawrev-2428	338	11	upheld	uphold	VERB
inlawrev-2428	338	12	the	the	DET
inlawrev-2428	338	13	trial	trial	NOUN
inlawrev-2428	338	14	court	court	NOUN
inlawrev-2428	338	15	's	's	PART
inlawrev-2428	338	16	ruling	ruling	NOUN
inlawrev-2428	338	17	that	that	SCONJ
inlawrev-2428	338	18	calcar	calcar	ADV
inlawrev-2428	338	19	was	be	AUX
inlawrev-2428	338	20	eligible	eligible	ADJ
inlawrev-2428	338	21	to	to	PART
inlawrev-2428	338	22	claim	claim	VERB
inlawrev-2428	338	23	the	the	DET
inlawrev-2428	338	24	public	public	ADJ
inlawrev-2428	338	25	transportation	transportation	NOUN
inlawrev-2428	338	26	exemption	exemption	NOUN
inlawrev-2428	338	27	for	for	ADP
inlawrev-2428	338	28	its	its	PRON
inlawrev-2428	338	29	trucks	truck	NOUN
inlawrev-2428	338	30	,	,	PUNCT
inlawrev-2428	338	31	because	because	SCONJ
inlawrev-2428	338	32	calcar	calcar	ADJ
inlawrev-2428	338	33	had	have	AUX
inlawrev-2428	338	34	operated	operate	VERB
inlawrev-2428	338	35	the	the	DET
inlawrev-2428	338	36	trucks	truck	NOUN
inlawrev-2428	338	37	pursuant	pursuant	ADJ
inlawrev-2428	338	38	to	to	ADP
inlawrev-2428	338	39	certificated	certificate	VERB
inlawrev-2428	338	40	authority	authority	NOUN
inlawrev-2428	338	41	received	receive	VERB
inlawrev-2428	338	42	from	from	ADP
inlawrev-2428	338	43	the	the	DET
inlawrev-2428	338	44	public	public	ADJ
inlawrev-2428	338	45	service	service	NOUN
inlawrev-2428	338	46	commission	commission	NOUN
inlawrev-2428	338	47	and	and	CCONJ
inlawrev-2428	338	48	the	the	DET
inlawrev-2428	338	49	activity	activity	NOUN
inlawrev-2428	338	50	involved	involve	VERB
inlawrev-2428	338	51	constituted	constitute	VERB
inlawrev-2428	338	52	public	public	ADJ
inlawrev-2428	338	53	transportation.*^	transportation.*^	PROPN
inlawrev-2428	338	54	the	the	DET
inlawrev-2428	338	55	second	second	ADJ
inlawrev-2428	338	56	issue	issue	NOUN
inlawrev-2428	338	57	in	in	ADP
inlawrev-2428	338	58	calcar	calcar	ADJ
inlawrev-2428	338	59	quarries	quarry	NOUN
inlawrev-2428	338	60	involved	involve	VERB
inlawrev-2428	338	61	the	the	DET
inlawrev-2428	338	62	same	same	ADJ
inlawrev-2428	338	63	sales	sale	NOUN
inlawrev-2428	338	64	tax	tax	NOUN
inlawrev-2428	338	65	manufacturing	manufacturing	NOUN
inlawrev-2428	338	66	exemption	exemption	NOUN
inlawrev-2428	338	67	provision	provision	NOUN
inlawrev-2428	338	68	applied	apply	VERB
inlawrev-2428	338	69	in	in	ADP
inlawrev-2428	338	70	harrison	harrison	PROPN
inlawrev-2428	338	71	steel^^	steel^^	NUM
inlawrev-2428	338	72	the	the	DET
inlawrev-2428	338	73	court	court	NOUN
inlawrev-2428	338	74	again	again	ADV
inlawrev-2428	338	75	reviewed	review	VERB
inlawrev-2428	338	76	its	its	PRON
inlawrev-2428	338	77	earlier	early	ADJ
inlawrev-2428	338	78	holding	holding	NOUN
inlawrev-2428	338	79	in	in	ADP
inlawrev-2428	338	80	rca	rca	PROPN
inlawrev-2428	338	81	.	.	PUNCT
inlawrev-2428	339	1	however	however	ADV
inlawrev-2428	339	2	,	,	PUNCT
inlawrev-2428	339	3	the	the	DET
inlawrev-2428	339	4	court	court	NOUN
inlawrev-2428	339	5	concluded	conclude	VERB
inlawrev-2428	339	6	that	that	SCONJ
inlawrev-2428	339	7	items	item	NOUN
inlawrev-2428	339	8	such	such	ADJ
inlawrev-2428	339	9	as	as	ADP
inlawrev-2428	339	10	supplies	supply	NOUN
inlawrev-2428	339	11	and	and	CCONJ
inlawrev-2428	339	12	repairs	repair	NOUN
inlawrev-2428	339	13	of	of	ADP
inlawrev-2428	339	14	bins	bin	NOUN
inlawrev-2428	339	15	,	,	PUNCT
inlawrev-2428	339	16	parts	part	NOUN
inlawrev-2428	339	17	for	for	ADP
inlawrev-2428	339	18	stock	stock	NOUN
inlawrev-2428	339	19	trucks	truck	NOUN
inlawrev-2428	339	20	,	,	PUNCT
inlawrev-2428	339	21	and	and	CCONJ
inlawrev-2428	339	22	a	a	DET
inlawrev-2428	339	23	tractor	tractor	NOUN
inlawrev-2428	339	24	-	-	PUNCT
inlawrev-2428	339	25	loader	loader	NOUN
inlawrev-2428	339	26	which	which	PRON
inlawrev-2428	339	27	transferred	transfer	VERB
inlawrev-2428	339	28	crushed	crush	VERB
inlawrev-2428	339	29	stone	stone	NOUN
inlawrev-2428	339	30	from	from	ADP
inlawrev-2428	339	31	the	the	DET
inlawrev-2428	339	32	quarry	quarry	NOUN
inlawrev-2428	339	33	to	to	ADP
inlawrev-2428	339	34	the	the	DET
inlawrev-2428	339	35	bins	bin	NOUN
inlawrev-2428	339	36	for	for	ADP
inlawrev-2428	339	37	the	the	DET
inlawrev-2428	339	38	production	production	NOUN
inlawrev-2428	339	39	of	of	ADP
inlawrev-2428	339	40	asphalt	asphalt	NOUN
inlawrev-2428	339	41	or	or	CCONJ
inlawrev-2428	339	42	concrete	concrete	NOUN
inlawrev-2428	339	43	,	,	PUNCT
inlawrev-2428	339	44	were	be	AUX
inlawrev-2428	339	45	all	all	PRON
inlawrev-2428	339	46	"	"	PUNCT
inlawrev-2428	339	47	directly	directly	ADV
inlawrev-2428	339	48	used	use	VERB
inlawrev-2428	339	49	in	in	ADP
inlawrev-2428	339	50	direct	direct	ADJ
inlawrev-2428	339	51	.	.	PUNCT
inlawrev-2428	339	52	.	.	PUNCT
inlawrev-2428	339	53	.	.	PUNCT
inlawrev-2428	340	1	production"*^	production"*^	NOUN
inlawrev-2428	340	2	of	of	ADP
inlawrev-2428	340	3	the	the	DET
inlawrev-2428	340	4	asphalt	asphalt	NOUN
inlawrev-2428	340	5	or	or	CCONJ
inlawrev-2428	340	6	concrete	concrete	NOUN
inlawrev-2428	341	1	and	and	CCONJ
inlawrev-2428	341	2	therefore	therefore	ADV
inlawrev-2428	341	3	were	be	AUX
inlawrev-2428	341	4	exempt	exempt	ADJ
inlawrev-2428	341	5	from	from	ADP
inlawrev-2428	341	6	the	the	DET
inlawrev-2428	341	7	sales	sale	NOUN
inlawrev-2428	341	8	tax	tax	NOUN
inlawrev-2428	341	9	.	.	PUNCT
inlawrev-2428	342	1	*	*	PUNCT
inlawrev-2428	342	2	*	*	PUNCT
inlawrev-2428	342	3	the	the	DET
inlawrev-2428	342	4	court	court	NOUN
inlawrev-2428	342	5	of	of	ADP
inlawrev-2428	342	6	appeals	appeals	PROPN
inlawrev-2428	342	7	stressed	stress	VERB
inlawrev-2428	342	8	that	that	SCONJ
inlawrev-2428	342	9	the	the	DET
inlawrev-2428	342	10	trial	trial	NOUN
inlawrev-2428	342	11	court	court	NOUN
inlawrev-2428	342	12	,	,	PUNCT
inlawrev-2428	342	13	in	in	ADP
inlawrev-2428	342	14	its	its	PRON
inlawrev-2428	342	15	findings	finding	NOUN
inlawrev-2428	342	16	of	of	ADP
inlawrev-2428	342	17	fact	fact	NOUN
inlawrev-2428	342	18	,	,	PUNCT
inlawrev-2428	342	19	had	have	AUX
inlawrev-2428	342	20	expressly	expressly	ADV
inlawrev-2428	342	21	found	find	VERB
inlawrev-2428	342	22	that	that	SCONJ
inlawrev-2428	342	23	calcar	calcar	NOUN
inlawrev-2428	342	24	was	be	AUX
inlawrev-2428	342	25	engaged	engage	VERB
inlawrev-2428	342	26	in	in	ADP
inlawrev-2428	342	27	one	one	NUM
inlawrev-2428	342	28	continuous	continuous	ADJ
inlawrev-2428	342	29	flow	flow	NOUN
inlawrev-2428	342	30	of	of	ADP
inlawrev-2428	342	31	production	production	NOUN
inlawrev-2428	342	32	from	from	ADP
inlawrev-2428	342	33	its	its	PRON
inlawrev-2428	342	34	quarry	quarry	NOUN
inlawrev-2428	342	35	operations	operation	NOUN
inlawrev-2428	342	36	to	to	ADP
inlawrev-2428	342	37	its	its	PRON
inlawrev-2428	342	38	concrete	concrete	ADJ
inlawrev-2428	342	39	or	or	CCONJ
inlawrev-2428	342	40	asphalt	asphalt	NOUN
inlawrev-2428	342	41	manufacturing	manufacturing	NOUN
inlawrev-2428	342	42	activities.*^	activities.*^	PROPN
inlawrev-2428	342	43	calcar	calcar	ADJ
inlawrev-2428	342	44	quarries	quarry	NOUN
inlawrev-2428	342	45	may	may	AUX
inlawrev-2428	342	46	become	become	VERB
inlawrev-2428	342	47	a	a	DET
inlawrev-2428	342	48	useful	useful	ADJ
inlawrev-2428	342	49	precedent	precedent	NOUN
inlawrev-2428	342	50	for	for	ADP
inlawrev-2428	342	51	taxpayers	taxpayer	NOUN
inlawrev-2428	342	52	with	with	ADP
inlawrev-2428	342	53	integrated	integrate	VERB
inlawrev-2428	342	54	production	production	NOUN
inlawrev-2428	342	55	operations	operation	NOUN
inlawrev-2428	342	56	.	.	PUNCT
inlawrev-2428	343	1	it	it	PRON
inlawrev-2428	343	2	may	may	AUX
inlawrev-2428	343	3	also	also	ADV
inlawrev-2428	343	4	begin	begin	VERB
inlawrev-2428	343	5	to	to	PART
inlawrev-2428	343	6	erode	erode	VERB
inlawrev-2428	343	7	the	the	DET
inlawrev-2428	343	8	hypertechnical	hypertechnical	ADJ
inlawrev-2428	343	9	test	test	NOUN
inlawrev-2428	343	10	announced	announce	VERB
inlawrev-2428	343	11	in	in	ADP
inlawrev-2428	343	12	rca	rca	PROPN
inlawrev-2428	343	13	that	that	PRON
inlawrev-2428	343	14	exempt	exempt	ADJ
inlawrev-2428	343	15	machinery	machinery	NOUN
inlawrev-2428	343	16	,	,	PUNCT
inlawrev-2428	343	17	tools	tool	NOUN
inlawrev-2428	343	18	,	,	PUNCT
inlawrev-2428	343	19	and	and	CCONJ
inlawrev-2428	343	20	equipment	equipment	NOUN
inlawrev-2428	343	21	must	must	AUX
inlawrev-2428	343	22	have	have	VERB
inlawrev-2428	343	23	a	a	DET
inlawrev-2428	343	24	"	"	PUNCT
inlawrev-2428	343	25	causal	causal	ADJ
inlawrev-2428	343	26	effect	effect	NOUN
inlawrev-2428	343	27	"	"	PUNCT
inlawrev-2428	343	28	on	on	ADP
inlawrev-2428	343	29	the	the	DET
inlawrev-2428	343	30	product	product	NOUN
inlawrev-2428	343	31	being	be	AUX
inlawrev-2428	343	32	manufactured	manufacture	VERB
inlawrev-2428	343	33	.	.	PUNCT
inlawrev-2428	344	1	*	*	PUNCT
inlawrev-2428	344	2	"	"	PUNCT
inlawrev-2428	344	3	*	*	PUNCT
inlawrev-2428	344	4	in	in	ADP
inlawrev-2428	344	5	calcar	calcar	ADJ
inlawrev-2428	344	6	quarries	quarry	NOUN
inlawrev-2428	344	7	,	,	PUNCT
inlawrev-2428	344	8	the	the	DET
inlawrev-2428	344	9	court	court	NOUN
inlawrev-2428	344	10	retarded	retard	VERB
inlawrev-2428	344	11	the	the	DET
inlawrev-2428	344	12	''	''	PUNCT
inlawrev-2428	344	13	^394	^394	NOUN
inlawrev-2428	344	14	n.e.2d	n.e.2d	NOUN
inlawrev-2428	344	15	at	at	ADP
inlawrev-2428	344	16	941	941	NUM
inlawrev-2428	344	17	.	.	PUNCT
inlawrev-2428	345	1	see	see	VERB
inlawrev-2428	345	2	45	45	NUM
inlawrev-2428	345	3	ind	ind	NOUN
inlawrev-2428	345	4	.	.	PUNCT
inlawrev-2428	346	1	ad	ad	NOUN
inlawrev-2428	346	2	.	.	PUNCT
inlawrev-2428	347	1	code	code	PROPN
inlawrev-2428	347	2	§	§	PROPN
inlawrev-2428	347	3	2	2	NUM
inlawrev-2428	347	4	-	-	SYM
inlawrev-2428	347	5	3	3	NUM
inlawrev-2428	347	6	-	-	SYM
inlawrev-2428	347	7	13	13	NUM
inlawrev-2428	347	8	(	(	PUNCT
inlawrev-2428	347	9	1979	1979	NUM
inlawrev-2428	347	10	)	)	PUNCT
inlawrev-2428	347	11	.	.	PUNCT
inlawrev-2428	348	1	*	*	PUNCT
inlawrev-2428	348	2	*	*	PUNCT
inlawrev-2428	348	3	ind	ind	X
inlawrev-2428	348	4	.	.	PUNCT
inlawrev-2428	349	1	code	code	PROPN
inlawrev-2428	349	2	§	§	PROPN
inlawrev-2428	349	3	6	6	NUM
inlawrev-2428	349	4	-	-	SYM
inlawrev-2428	349	5	2	2	NUM
inlawrev-2428	349	6	-	-	PUNCT
inlawrev-2428	349	7	l-39(b)(6	l-39(b)(6	NOUN
inlawrev-2428	349	8	)	)	PUNCT
inlawrev-2428	349	9	(	(	PUNCT
inlawrev-2428	349	10	1976	1976	NUM
inlawrev-2428	349	11	)	)	PUNCT
inlawrev-2428	349	12	(	(	PUNCT
inlawrev-2428	349	13	repealed	repeal	VERB
inlawrev-2428	349	14	1980	1980	NUM
inlawrev-2428	349	15	)	)	PUNCT
inlawrev-2428	349	16	(	(	PUNCT
inlawrev-2428	349	17	currently	currently	ADV
inlawrev-2428	349	18	codified	codify	VERB
inlawrev-2428	349	19	at	at	ADP
inlawrev-2428	349	20	ind	ind	PROPN
inlawrev-2428	349	21	.	.	PUNCT
inlawrev-2428	350	1	code	code	PROPN
inlawrev-2428	350	2	§	§	PROPN
inlawrev-2428	350	3	6	6	NUM
inlawrev-2428	350	4	-	-	SYM
inlawrev-2428	350	5	2.5	2.5	NUM
inlawrev-2428	350	6	-	-	PUNCT
inlawrev-2428	350	7	5	5	NUM
inlawrev-2428	350	8	-	-	SYM
inlawrev-2428	350	9	3	3	NUM
inlawrev-2428	350	10	(	(	PUNCT
inlawrev-2428	350	11	supp	supp	NOUN
inlawrev-2428	350	12	.	.	PUNCT
inlawrev-2428	350	13	1980	1980	NUM
inlawrev-2428	350	14	)	)	PUNCT
inlawrev-2428	350	15	)	)	PUNCT
inlawrev-2428	350	16	.	.	PUNCT
inlawrev-2428	351	1	isee	isee	NOUN
inlawrev-2428	351	2	text	text	NOUN
inlawrev-2428	351	3	accompanying	accompany	VERB
inlawrev-2428	351	4	notes	note	NOUN
inlawrev-2428	351	5	66	66	NUM
inlawrev-2428	351	6	-	-	SYM
inlawrev-2428	351	7	79	79	NUM
inlawrev-2428	351	8	supra	supra	NOUN
inlawrev-2428	351	9	.	.	PUNCT
inlawrev-2428	352	1	«	«	PUNCT
inlawrev-2428	352	2	'	'	PUNCT
inlawrev-2428	352	3	394	394	NUM
inlawrev-2428	352	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	352	5	at	at	ADP
inlawrev-2428	352	6	943	943	NUM
inlawrev-2428	352	7	.	.	PUNCT
inlawrev-2428	353	1	"	"	PUNCT
inlawrev-2428	353	2	i	i	PRON
inlawrev-2428	353	3	d.	d.	PROPN
inlawrev-2428	353	4	^^id	^^id	NUM
inlawrev-2428	353	5	.	.	PUNCT
inlawrev-2428	354	1	during	during	ADP
inlawrev-2428	354	2	the	the	DET
inlawrev-2428	354	3	final	final	ADJ
inlawrev-2428	354	4	editing	editing	NOUN
inlawrev-2428	354	5	of	of	ADP
inlawrev-2428	354	6	this	this	DET
inlawrev-2428	354	7	article	article	NOUN
inlawrev-2428	354	8	,	,	PUNCT
inlawrev-2428	354	9	the	the	DET
inlawrev-2428	354	10	second	second	ADJ
inlawrev-2428	354	11	district	district	NOUN
inlawrev-2428	354	12	of	of	ADP
inlawrev-2428	354	13	the	the	DET
inlawrev-2428	354	14	indiana	indiana	PROPN
inlawrev-2428	354	15	court	court	PROPN
inlawrev-2428	354	16	of	of	ADP
inlawrev-2428	354	17	appeals	appeals	PROPN
inlawrev-2428	354	18	decided	decide	VERB
inlawrev-2428	354	19	indiana	indiana	PROPN
inlawrev-2428	354	20	dep't	dep't	PROPN
inlawrev-2428	354	21	of	of	ADP
inlawrev-2428	354	22	state	state	NOUN
inlawrev-2428	354	23	revenue	revenue	NOUN
inlawrev-2428	354	24	v.	v.	ADP
inlawrev-2428	354	25	cave	cave	PROPN
inlawrev-2428	354	26	stone	stone	PROPN
inlawrev-2428	354	27	,	,	PUNCT
inlawrev-2428	354	28	inc	inc	PROPN
inlawrev-2428	354	29	.	.	PROPN
inlawrev-2428	354	30	,	,	PUNCT
inlawrev-2428	354	31	409	409	NUM
inlawrev-2428	354	32	n.e.2d	n.e.2d	NUM
inlawrev-2428	354	33	690	690	NUM
inlawrev-2428	354	34	(	(	PUNCT
inlawrev-2428	354	35	ind	ind	NOUN
inlawrev-2428	354	36	.	.	PUNCT
inlawrev-2428	355	1	ct	ct	PROPN
inlawrev-2428	355	2	.	.	PUNCT
inlawrev-2428	356	1	app	app	PROPN
inlawrev-2428	356	2	.	.	PROPN
inlawrev-2428	356	3	1980	1980	NUM
inlawrev-2428	356	4	)	)	PUNCT
inlawrev-2428	356	5	,	,	PUNCT
inlawrev-2428	356	6	which	which	PRON
inlawrev-2428	356	7	almost	almost	ADV
inlawrev-2428	356	8	directly	directly	ADV
inlawrev-2428	356	9	contradicts	contradict	VERB
inlawrev-2428	356	10	calcar	calcar	ADJ
inlawrev-2428	356	11	quarries	quarry	NOUN
inlawrev-2428	356	12	.	.	PUNCT
inlawrev-2428	357	1	in	in	ADP
inlawrev-2428	357	2	cave	cave	PROPN
inlawrev-2428	357	3	stone	stone	NOUN
inlawrev-2428	357	4	,	,	PUNCT
inlawrev-2428	357	5	the	the	DET
inlawrev-2428	357	6	court	court	NOUN
inlawrev-2428	357	7	held	hold	VERB
inlawrev-2428	357	8	that	that	SCONJ
inlawrev-2428	357	9	transportation	transportation	NOUN
inlawrev-2428	357	10	equipment	equipment	NOUN
inlawrev-2428	357	11	used	use	VERB
inlawrev-2428	357	12	to	to	PART
inlawrev-2428	357	13	transport	transport	VERB
inlawrev-2428	357	14	crude	crude	ADJ
inlawrev-2428	357	15	stone	stone	NOUN
inlawrev-2428	357	16	from	from	ADP
inlawrev-2428	357	17	the	the	DET
inlawrev-2428	357	18	quarry	quarry	NOUN
inlawrev-2428	357	19	to	to	ADP
inlawrev-2428	357	20	a	a	DET
inlawrev-2428	357	21	stone	stone	NOUN
inlawrev-2428	357	22	crusher	crusher	NOUN
inlawrev-2428	357	23	and	and	CCONJ
inlawrev-2428	357	24	transportation	transportation	NOUN
inlawrev-2428	357	25	equipment	equipment	NOUN
inlawrev-2428	357	26	used	use	VERB
inlawrev-2428	357	27	to	to	PART
inlawrev-2428	357	28	transport	transport	VERB
inlawrev-2428	357	29	the	the	DET
inlawrev-2428	357	30	crushed	crush	VERB
inlawrev-2428	357	31	stone	stone	NOUN
inlawrev-2428	357	32	from	from	ADP
inlawrev-2428	357	33	the	the	DET
inlawrev-2428	357	34	crusher	crusher	NOUN
inlawrev-2428	357	35	to	to	ADP
inlawrev-2428	357	36	stockpiles	stockpile	NOUN
inlawrev-2428	357	37	were	be	AUX
inlawrev-2428	357	38	taxable	taxable	ADJ
inlawrev-2428	357	39	as	as	ADP
inlawrev-2428	357	40	not	not	PART
inlawrev-2428	357	41	being	be	AUX
inlawrev-2428	357	42	"	"	PUNCT
inlawrev-2428	357	43	directly	directly	ADV
inlawrev-2428	357	44	used	use	VERB
inlawrev-2428	357	45	in	in	ADP
inlawrev-2428	357	46	direct	direct	ADJ
inlawrev-2428	357	47	processing	processing	NOUN
inlawrev-2428	357	48	.	.	PUNCT
inlawrev-2428	357	49	"	"	PUNCT
inlawrev-2428	358	1	i	i	PRON
inlawrev-2428	358	2	d.	d.	PROPN
inlawrev-2428	358	3	at	at	ADP
inlawrev-2428	358	4	696	696	NUM
inlawrev-2428	358	5	.	.	PUNCT
inlawrev-2428	359	1	the	the	DET
inlawrev-2428	359	2	court	court	NOUN
inlawrev-2428	359	3	said	say	VERB
inlawrev-2428	359	4	:	:	PUNCT
inlawrev-2428	359	5	transportation	transportation	NOUN
inlawrev-2428	359	6	equipment	equipment	NOUN
inlawrev-2428	359	7	which	which	PRON
inlawrev-2428	359	8	merely	merely	ADV
inlawrev-2428	359	9	serves	serve	VERB
inlawrev-2428	359	10	as	as	ADP
inlawrev-2428	359	11	a	a	DET
inlawrev-2428	359	12	means	means	NOUN
inlawrev-2428	359	13	for	for	SCONJ
inlawrev-2428	359	14	a	a	DET
inlawrev-2428	359	15	product	product	NOUN
inlawrev-2428	359	16	to	to	PART
inlawrev-2428	359	17	go	go	VERB
inlawrev-2428	359	18	from	from	ADP
inlawrev-2428	359	19	one	one	NUM
inlawrev-2428	359	20	step	step	NOUN
inlawrev-2428	359	21	to	to	ADP
inlawrev-2428	359	22	another	another	PRON
inlawrev-2428	359	23	does	do	AUX
inlawrev-2428	359	24	not	not	PART
inlawrev-2428	359	25	have	have	VERB
inlawrev-2428	359	26	a	a	DET
inlawrev-2428	359	27	positive	positive	ADJ
inlawrev-2428	359	28	effect	effect	NOUN
inlawrev-2428	359	29	and	and	CCONJ
inlawrev-2428	359	30	causal	causal	ADJ
inlawrev-2428	359	31	relationship	relationship	NOUN
inlawrev-2428	359	32	to	to	ADP
inlawrev-2428	359	33	the	the	DET
inlawrev-2428	359	34	production	production	NOUN
inlawrev-2428	359	35	of	of	ADP
inlawrev-2428	359	36	the	the	DET
inlawrev-2428	359	37	graded	grade	VERB
inlawrev-2428	359	38	stone	stone	NOUN
inlawrev-2428	359	39	.	.	PUNCT
inlawrev-2428	360	1	we	we	PRON
inlawrev-2428	360	2	hold	hold	VERB
inlawrev-2428	360	3	"	"	PUNCT
inlawrev-2428	360	4	directly	directly	ADV
inlawrev-2428	360	5	used	use	VERB
inlawrev-2428	360	6	in	in	ADP
inlawrev-2428	360	7	direct	direct	ADJ
inlawrev-2428	360	8	processing	processing	NOUN
inlawrev-2428	360	9	"	"	PUNCT
inlawrev-2428	360	10	requires	require	VERB
inlawrev-2428	360	11	the	the	DET
inlawrev-2428	360	12	transportation	transportation	NOUN
inlawrev-2428	360	13	equipment	equipment	NOUN
inlawrev-2428	360	14	be	be	AUX
inlawrev-2428	360	15	an	an	DET
inlawrev-2428	360	16	integral	integral	ADJ
inlawrev-2428	360	17	part	part	NOUN
inlawrev-2428	360	18	of	of	ADP
inlawrev-2428	360	19	a	a	DET
inlawrev-2428	360	20	process	process	NOUN
inlawrev-2428	360	21	which	which	PRON
inlawrev-2428	360	22	is	be	AUX
inlawrev-2428	360	23	ongoing	ongoing	ADJ
inlawrev-2428	360	24	during	during	ADP
inlawrev-2428	360	25	the	the	DET
inlawrev-2428	360	26	transportation	transportation	NOUN
inlawrev-2428	360	27	.	.	PUNCT
inlawrev-2428	361	1	here	here	ADV
inlawrev-2428	361	2	the	the	DET
inlawrev-2428	361	3	stone	stone	NOUN
inlawrev-2428	361	4	,	,	PUNCT
inlawrev-2428	361	5	while	while	SCONJ
inlawrev-2428	361	6	being	be	AUX
inlawrev-2428	361	7	transported	transport	VERB
inlawrev-2428	361	8	,	,	PUNCT
inlawrev-2428	361	9	remains	remain	VERB
inlawrev-2428	361	10	unaffected	unaffected	ADJ
inlawrev-2428	361	11	by	by	ADP
inlawrev-2428	361	12	processing	processing	NOUN
inlawrev-2428	361	13	.	.	PUNCT
inlawrev-2428	362	1	i	i	PRON
inlawrev-2428	362	2	d.	d.	PROPN
inlawrev-2428	362	3	at	at	ADP
inlawrev-2428	362	4	the	the	DET
inlawrev-2428	362	5	time	time	NOUN
inlawrev-2428	362	6	of	of	ADP
inlawrev-2428	362	7	this	this	DET
inlawrev-2428	362	8	writing	writing	NOUN
inlawrev-2428	362	9	,	,	PUNCT
inlawrev-2428	362	10	a	a	DET
inlawrev-2428	362	11	petition	petition	NOUN
inlawrev-2428	362	12	for	for	ADP
inlawrev-2428	362	13	rehearing	rehearing	NOUN
inlawrev-2428	362	14	has	have	AUX
inlawrev-2428	362	15	been	be	AUX
inlawrev-2428	362	16	filed	file	VERB
inlawrev-2428	362	17	in	in	ADP
inlawrev-2428	362	18	cave	cave	NOUN
inlawrev-2428	362	19	stone	stone	NOUN
inlawrev-2428	362	20	pointing	point	VERB
inlawrev-2428	362	21	out	out	ADP
inlawrev-2428	362	22	to	to	ADP
inlawrev-2428	362	23	the	the	DET
inlawrev-2428	362	24	court	court	NOUN
inlawrev-2428	362	25	the	the	DET
inlawrev-2428	362	26	inconsistency	inconsistency	NOUN
inlawrev-2428	362	27	of	of	ADP
inlawrev-2428	362	28	its	its	PRON
inlawrev-2428	362	29	holding	holding	NOUN
inlawrev-2428	362	30	with	with	ADP
inlawrev-2428	362	31	that	that	PRON
inlawrev-2428	362	32	of	of	ADP
inlawrev-2428	362	33	calcar	calcar	ADJ
inlawrev-2428	362	34	quarries	quarry	NOUN
inlawrev-2428	362	35	.	.	PUNCT
inlawrev-2428	363	1	carried	carry	VERB
inlawrev-2428	363	2	to	to	ADP
inlawrev-2428	363	3	its	its	PRON
inlawrev-2428	363	4	logical	logical	ADJ
inlawrev-2428	363	5	extreme	extreme	NOUN
inlawrev-2428	363	6	.	.	PUNCT
inlawrev-2428	364	1	cave	cave	NOUN
inlawrev-2428	364	2	stone	stone	NOUN
inlawrev-2428	364	3	would	would	AUX
inlawrev-2428	364	4	deny	deny	VERB
inlawrev-2428	364	5	exemption	exemption	NOUN
inlawrev-2428	364	6	to	to	ADP
inlawrev-2428	364	7	all	all	DET
inlawrev-2428	364	8	kinds	kind	NOUN
inlawrev-2428	364	9	of	of	ADP
inlawrev-2428	364	10	conveying	convey	VERB
inlawrev-2428	364	11	equipment	equipment	NOUN
inlawrev-2428	364	12	(	(	PUNCT
inlawrev-2428	364	13	overhead	overhead	ADJ
inlawrev-2428	364	14	cranes	crane	NOUN
inlawrev-2428	364	15	,	,	PUNCT
inlawrev-2428	364	16	hoists	hoist	NOUN
inlawrev-2428	364	17	,	,	PUNCT
inlawrev-2428	364	18	fork	fork	NOUN
inlawrev-2428	364	19	lift	lift	NOUN
inlawrev-2428	364	20	trucks	truck	NOUN
inlawrev-2428	364	21	,	,	PUNCT
inlawrev-2428	364	22	and	and	CCONJ
inlawrev-2428	364	23	conveyor	conveyor	NOUN
inlawrev-2428	364	24	belts	belt	NOUN
inlawrev-2428	364	25	)	)	PUNCT
inlawrev-2428	364	26	used	use	VERB
inlawrev-2428	364	27	to	to	PART
inlawrev-2428	364	28	convey	convey	VERB
inlawrev-2428	364	29	actual	actual	ADJ
inlawrev-2428	364	30	work	work	NOUN
inlawrev-2428	364	31	in	in	ADP
inlawrev-2428	364	32	process	process	NOUN
inlawrev-2428	364	33	between	between	ADP
inlawrev-2428	364	34	production	production	NOUN
inlawrev-2428	364	35	points	point	NOUN
inlawrev-2428	364	36	.	.	PUNCT
inlawrev-2428	365	1	the	the	DET
inlawrev-2428	365	2	future	future	NOUN
inlawrev-2428	365	3	of	of	ADP
inlawrev-2428	365	4	cave	cave	NOUN
inlawrev-2428	365	5	stone	stone	NOUN
inlawrev-2428	365	6	could	could	AUX
inlawrev-2428	365	7	be	be	AUX
inlawrev-2428	365	8	very	very	ADV
inlawrev-2428	365	9	significant	significant	ADJ
inlawrev-2428	365	10	.	.	PUNCT
inlawrev-2428	366	1	'	'	PUNCT
inlawrev-2428	366	2	"	"	PUNCT
inlawrev-2428	366	3	see	see	VERB
inlawrev-2428	366	4	text	text	NOUN
inlawrev-2428	366	5	accompanying	accompanying	ADJ
inlawrev-2428	366	6	note	note	NOUN
inlawrev-2428	366	7	72	72	NUM
inlawrev-2428	366	8	supra	supra	NOUN
inlawrev-2428	366	9	.	.	PUNCT
inlawrev-2428	367	1	538	538	NUM
inlawrev-2428	367	2	indiana	indiana	PROPN
inlawrev-2428	367	3	law	law	PROPN
inlawrev-2428	367	4	review	review	NOUN
inlawrev-2428	367	5	[	[	X
inlawrev-2428	367	6	vol	vol	NOUN
inlawrev-2428	367	7	.	.	NOUN
inlawrev-2428	367	8	14:523	14:523	NUM
inlawrev-2428	367	9	revenue	revenue	NOUN
inlawrev-2428	367	10	department	department	NOUN
inlawrev-2428	367	11	's	's	PART
inlawrev-2428	367	12	persistent	persistent	ADJ
inlawrev-2428	367	13	effort	effort	NOUN
inlawrev-2428	367	14	to	to	PART
inlawrev-2428	367	15	restrict	restrict	VERB
inlawrev-2428	367	16	the	the	DET
inlawrev-2428	367	17	sales	sale	NOUN
inlawrev-2428	367	18	tax	tax	NOUN
inlawrev-2428	367	19	exemption	exemption	NOUN
inlawrev-2428	367	20	for	for	ADP
inlawrev-2428	367	21	production	production	NOUN
inlawrev-2428	367	22	machinery	machinery	NOUN
inlawrev-2428	367	23	to	to	ADP
inlawrev-2428	367	24	an	an	DET
inlawrev-2428	367	25	artificially	artificially	ADV
inlawrev-2428	367	26	narrow	narrow	ADJ
inlawrev-2428	367	27	concept	concept	NOUN
inlawrev-2428	367	28	.	.	PUNCT
inlawrev-2428	368	1	hopefully	hopefully	ADV
inlawrev-2428	368	2	,	,	PUNCT
inlawrev-2428	368	3	there	there	PRON
inlawrev-2428	368	4	will	will	AUX
inlawrev-2428	368	5	be	be	AUX
inlawrev-2428	368	6	some	some	DET
inlawrev-2428	368	7	further	further	ADJ
inlawrev-2428	368	8	developments	development	NOUN
inlawrev-2428	368	9	to	to	PART
inlawrev-2428	368	10	restore	restore	VERB
inlawrev-2428	368	11	a	a	DET
inlawrev-2428	368	12	more	more	ADV
inlawrev-2428	368	13	practical	practical	ADJ
inlawrev-2428	368	14	and	and	CCONJ
inlawrev-2428	368	15	common	common	ADJ
inlawrev-2428	368	16	sense	sense	NOUN
inlawrev-2428	368	17	construction	construction	NOUN
inlawrev-2428	368	18	to	to	ADP
inlawrev-2428	368	19	the	the	DET
inlawrev-2428	368	20	manufacturing	manufacturing	NOUN
inlawrev-2428	368	21	exemption	exemption	NOUN
inlawrev-2428	368	22	.	.	PUNCT
inlawrev-2428	369	1	in	in	ADP
inlawrev-2428	369	2	indiana	indiana	PROPN
inlawrev-2428	369	3	department	department	PROPN
inlawrev-2428	369	4	of	of	ADP
inlawrev-2428	369	5	state	state	PROPN
inlawrev-2428	369	6	revenue	revenue	PROPN
inlawrev-2428	369	7	v.	v.	ADP
inlawrev-2428	369	8	martin	martin	PROPN
inlawrev-2428	369	9	marietta	marietta	PROPN
inlawrev-2428	369	10	corp	corp	PROPN
inlawrev-2428	369	11	.	.	PROPN
inlawrev-2428	369	12	,^^	,^^	PUNCT
inlawrev-2428	369	13	the	the	DET
inlawrev-2428	369	14	issue	issue	NOUN
inlawrev-2428	369	15	arose	arise	VERB
inlawrev-2428	369	16	whether	whether	SCONJ
inlawrev-2428	369	17	freight	freight	NOUN
inlawrev-2428	369	18	charges	charge	NOUN
inlawrev-2428	369	19	advanced	advance	VERB
inlawrev-2428	369	20	by	by	ADP
inlawrev-2428	369	21	martin	martin	PROPN
inlawrev-2428	369	22	marietta	marietta	PROPN
inlawrev-2428	369	23	to	to	ADP
inlawrev-2428	369	24	its	its	PRON
inlawrev-2428	369	25	customers	customer	NOUN
inlawrev-2428	369	26	were	be	AUX
inlawrev-2428	369	27	subject	subject	ADJ
inlawrev-2428	369	28	to	to	ADP
inlawrev-2428	369	29	the	the	DET
inlawrev-2428	369	30	indiana	indiana	PROPN
inlawrev-2428	369	31	sales	sale	NOUN
inlawrev-2428	369	32	tax	tax	NOUN
inlawrev-2428	369	33	as	as	ADP
inlawrev-2428	369	34	part	part	NOUN
inlawrev-2428	369	35	of	of	ADP
inlawrev-2428	369	36	the	the	DET
inlawrev-2428	369	37	sales	sale	NOUN
inlawrev-2428	369	38	price	price	NOUN
inlawrev-2428	369	39	of	of	ADP
inlawrev-2428	369	40	the	the	DET
inlawrev-2428	369	41	goods	good	NOUN
inlawrev-2428	369	42	sold.*^	sold.*^	PROPN
inlawrev-2428	369	43	the	the	DET
inlawrev-2428	369	44	freight	freight	NOUN
inlawrev-2428	369	45	charges	charge	NOUN
inlawrev-2428	369	46	were	be	AUX
inlawrev-2428	369	47	separately	separately	ADV
inlawrev-2428	369	48	invoiced	invoice	VERB
inlawrev-2428	369	49	and	and	CCONJ
inlawrev-2428	369	50	no	no	DET
inlawrev-2428	369	51	profit	profit	NOUN
inlawrev-2428	369	52	was	be	AUX
inlawrev-2428	369	53	realized	realize	VERB
inlawrev-2428	369	54	upon	upon	SCONJ
inlawrev-2428	369	55	reimbursement	reimbursement	NOUN
inlawrev-2428	369	56	.	.	PUNCT
inlawrev-2428	370	1	the	the	DET
inlawrev-2428	370	2	court	court	PROPN
inlawrev-2428	370	3	of	of	ADP
inlawrev-2428	370	4	appeals	appeal	NOUN
inlawrev-2428	370	5	held	hold	VERB
inlawrev-2428	370	6	that	that	SCONJ
inlawrev-2428	370	7	the	the	DET
inlawrev-2428	370	8	freight	freight	NOUN
inlawrev-2428	370	9	charges	charge	NOUN
inlawrev-2428	370	10	were	be	AUX
inlawrev-2428	370	11	the	the	DET
inlawrev-2428	370	12	liability	liability	NOUN
inlawrev-2428	370	13	of	of	ADP
inlawrev-2428	370	14	martin	martin	PROPN
inlawrev-2428	370	15	marietta	marietta	PROPN
inlawrev-2428	370	16	's	's	PART
inlawrev-2428	370	17	customers.^^	customers.^^	NOUN
inlawrev-2428	370	18	the	the	DET
inlawrev-2428	370	19	court	court	NOUN
inlawrev-2428	370	20	accordingly	accordingly	ADV
inlawrev-2428	370	21	concluded	conclude	VERB
inlawrev-2428	370	22	that	that	SCONJ
inlawrev-2428	370	23	the	the	DET
inlawrev-2428	370	24	reimbursements	reimbursement	NOUN
inlawrev-2428	370	25	of	of	ADP
inlawrev-2428	370	26	such	such	ADJ
inlawrev-2428	370	27	freight	freight	NOUN
inlawrev-2428	370	28	charges	charge	NOUN
inlawrev-2428	370	29	to	to	ADP
inlawrev-2428	370	30	martin	martin	PROPN
inlawrev-2428	370	31	marietta	marietta	PROPN
inlawrev-2428	370	32	were	be	AUX
inlawrev-2428	370	33	not	not	PART
inlawrev-2428	370	34	part	part	NOUN
inlawrev-2428	370	35	of	of	ADP
inlawrev-2428	370	36	the	the	DET
inlawrev-2428	370	37	sales	sale	NOUN
inlawrev-2428	370	38	price	price	NOUN
inlawrev-2428	370	39	and	and	CCONJ
inlawrev-2428	370	40	therefore	therefore	ADV
inlawrev-2428	370	41	were	be	AUX
inlawrev-2428	370	42	not	not	PART
inlawrev-2428	370	43	subject	subject	ADJ
inlawrev-2428	370	44	to	to	ADP
inlawrev-2428	370	45	the	the	DET
inlawrev-2428	370	46	sales	sale	NOUN
inlawrev-2428	370	47	tax	tax	NOUN
inlawrev-2428	370	48	.	.	PUNCT
inlawrev-2428	370	49	'	'	PUNCT
inlawrev-2428	370	50	"	"	PUNCT
inlawrev-2428	371	1	f.	f.	PROPN
inlawrev-2428	371	2	adjusted	adjust	VERB
inlawrev-2428	371	3	gross	gross	ADJ
inlawrev-2428	371	4	income	income	NOUN
inlawrev-2428	371	5	tax	tax	NOUN
inlawrev-2428	371	6	the	the	DET
inlawrev-2428	371	7	decision	decision	NOUN
inlawrev-2428	371	8	in	in	ADP
inlawrev-2428	371	9	indiana	indiana	PROPN
inlawrev-2428	371	10	department	department	PROPN
inlawrev-2428	371	11	of	of	ADP
inlawrev-2428	371	12	state	state	PROPN
inlawrev-2428	371	13	revenue	revenue	PROPN
inlawrev-2428	371	14	v.	v.	ADP
inlawrev-2428	371	15	continental	continental	ADJ
inlawrev-2428	371	16	steel	steel	PROPN
inlawrev-2428	371	17	corp.^^	corp.^^	NOUN
inlawrev-2428	371	18	is	be	AUX
inlawrev-2428	371	19	a	a	DET
inlawrev-2428	371	20	sequel	sequel	NOUN
inlawrev-2428	371	21	to	to	ADP
inlawrev-2428	371	22	indiana	indiana	PROPN
inlawrev-2428	371	23	department	department	PROPN
inlawrev-2428	371	24	of	of	ADP
inlawrev-2428	371	25	revenue	revenue	NOUN
inlawrev-2428	371	26	v.	v.	ADP
inlawrev-2428	371	27	kimberly	kimberly	NOUN
inlawrev-2428	371	28	-	-	PUNCT
inlawrev-2428	371	29	clark	clark	NOUN
inlawrev-2428	371	30	corp.^^	corp.^^	NOUN
inlawrev-2428	371	31	handed	hand	VERB
inlawrev-2428	371	32	down	down	ADP
inlawrev-2428	371	33	during	during	ADP
inlawrev-2428	371	34	the	the	DET
inlawrev-2428	371	35	last	last	ADJ
inlawrev-2428	371	36	survey	survey	NOUN
inlawrev-2428	371	37	year	year	NOUN
inlawrev-2428	371	38	.	.	PUNCT
inlawrev-2428	372	1	continental	continental	PROPN
inlawrev-2428	372	2	steel	steel	PROPN
inlawrev-2428	372	3	also	also	ADV
inlawrev-2428	372	4	involved	involve	VERB
inlawrev-2428	372	5	the	the	DET
inlawrev-2428	372	6	question	question	NOUN
inlawrev-2428	372	7	whether	whether	SCONJ
inlawrev-2428	372	8	the	the	DET
inlawrev-2428	372	9	activities	activity	NOUN
inlawrev-2428	372	10	of	of	ADP
inlawrev-2428	372	11	continental	continental	PROPN
inlawrev-2428	372	12	's	's	PART
inlawrev-2428	372	13	sales	sale	NOUN
inlawrev-2428	372	14	personnel	personnel	NOUN
inlawrev-2428	372	15	in	in	ADP
inlawrev-2428	372	16	seventeen	seventeen	NUM
inlawrev-2428	372	17	foreign	foreign	ADJ
inlawrev-2428	372	18	states	state	NOUN
inlawrev-2428	372	19	exceeded	exceed	VERB
inlawrev-2428	372	20	mere	mere	ADJ
inlawrev-2428	372	21	solicitation	solicitation	NOUN
inlawrev-2428	372	22	so	so	SCONJ
inlawrev-2428	372	23	as	as	SCONJ
inlawrev-2428	372	24	to	to	PART
inlawrev-2428	372	25	subject	subject	VERB
inlawrev-2428	372	26	continental	continental	PROPN
inlawrev-2428	372	27	to	to	PART
inlawrev-2428	372	28	income	income	VERB
inlawrev-2428	372	29	tax	tax	NOUN
inlawrev-2428	372	30	liability	liability	NOUN
inlawrev-2428	372	31	in	in	ADP
inlawrev-2428	372	32	those	those	DET
inlawrev-2428	372	33	states	state	NOUN
inlawrev-2428	372	34	notwithstanding	notwithstanding	ADP
inlawrev-2428	372	35	the	the	DET
inlawrev-2428	372	36	protection	protection	NOUN
inlawrev-2428	372	37	of	of	ADP
inlawrev-2428	372	38	public	public	ADJ
inlawrev-2428	372	39	law	law	NOUN
inlawrev-2428	372	40	86	86	NUM
inlawrev-2428	372	41	-	-	SYM
inlawrev-2428	372	42	272.'^	272.'^	NUM
inlawrev-2428	372	43	continental	continental	ADJ
inlawrev-2428	372	44	steel	steel	NOUN
inlawrev-2428	372	45	is	be	AUX
inlawrev-2428	372	46	an	an	DET
inlawrev-2428	372	47	indiana	indiana	PROPN
inlawrev-2428	372	48	corporation	corporation	NOUN
inlawrev-2428	372	49	,	,	PUNCT
inlawrev-2428	372	50	but	but	CCONJ
inlawrev-2428	372	51	if	if	SCONJ
inlawrev-2428	372	52	continental	continental	PROPN
inlawrev-2428	372	53	's	's	PART
inlawrev-2428	372	54	out	out	ADV
inlawrev-2428	372	55	-	-	PUNCT
inlawrev-2428	372	56	of	of	ADP
inlawrev-2428	372	57	-	-	PUNCT
inlawrev-2428	372	58	state	state	NOUN
inlawrev-2428	372	59	salesmen	salesman	NOUN
inlawrev-2428	372	60	were	be	AUX
inlawrev-2428	372	61	engaged	engage	VERB
inlawrev-2428	372	62	in	in	ADP
inlawrev-2428	372	63	selling	sell	VERB
inlawrev-2428	372	64	activities	activity	NOUN
inlawrev-2428	372	65	involving	involve	VERB
inlawrev-2428	372	66	more	more	ADJ
inlawrev-2428	372	67	than	than	ADP
inlawrev-2428	372	68	mere	mere	ADJ
inlawrev-2428	372	69	solicitation	solicitation	NOUN
inlawrev-2428	372	70	,	,	PUNCT
inlawrev-2428	372	71	then	then	ADV
inlawrev-2428	372	72	its	its	PRON
inlawrev-2428	372	73	sales	sale	NOUN
inlawrev-2428	372	74	delivered	deliver	VERB
inlawrev-2428	372	75	into	into	ADP
inlawrev-2428	372	76	those	those	DET
inlawrev-2428	372	77	states	state	NOUN
inlawrev-2428	372	78	from	from	ADP
inlawrev-2428	372	79	indiana	indiana	PROPN
inlawrev-2428	372	80	points	point	NOUN
inlawrev-2428	372	81	of	of	ADP
inlawrev-2428	372	82	origin	origin	NOUN
inlawrev-2428	372	83	would	would	AUX
inlawrev-2428	372	84	not	not	PART
inlawrev-2428	372	85	become	become	VERB
inlawrev-2428	372	86	a	a	DET
inlawrev-2428	372	87	part	part	NOUN
inlawrev-2428	372	88	of	of	ADP
inlawrev-2428	372	89	continental	continental	PROPN
inlawrev-2428	372	90	's	's	PART
inlawrev-2428	372	91	adjusted	adjust	VERB
inlawrev-2428	372	92	gross	gross	ADJ
inlawrev-2428	372	93	income	income	NOUN
inlawrev-2428	372	94	taxable	taxable	ADJ
inlawrev-2428	372	95	by	by	ADP
inlawrev-2428	372	96	indiana	indiana	PROPN
inlawrev-2428	372	97	under	under	ADP
inlawrev-2428	372	98	the	the	DET
inlawrev-2428	372	99	state	state	NOUN
inlawrev-2428	372	100	's	's	PART
inlawrev-2428	372	101	"	"	PUNCT
inlawrev-2428	372	102	sales	sale	NOUN
inlawrev-2428	372	103	factor	factor	NOUN
inlawrev-2428	372	104	"	"	PUNCT
inlawrev-2428	372	105	tax	tax	NOUN
inlawrev-2428	372	106	apportionment	apportionment	NOUN
inlawrev-2428	372	107	formula	formula	NOUN
inlawrev-2428	372	108	.	.	PUNCT
inlawrev-2428	372	109	'	'	PUNCT
inlawrev-2428	373	1	*	*	PUNCT
inlawrev-2428	373	2	the	the	DET
inlawrev-2428	373	3	court	court	NOUN
inlawrev-2428	373	4	observed	observe	VERB
inlawrev-2428	373	5	that	that	SCONJ
inlawrev-2428	373	6	the	the	DET
inlawrev-2428	373	7	continental	continental	ADJ
inlawrev-2428	373	8	salesmen	salesman	NOUN
inlawrev-2428	373	9	in	in	ADP
inlawrev-2428	373	10	the	the	DET
inlawrev-2428	373	11	seven"398	seven"398	PROPN
inlawrev-2428	373	12	n.e.2d	n.e.2d	NOUN
inlawrev-2428	373	13	1309	1309	NUM
inlawrev-2428	373	14	(	(	PUNCT
inlawrev-2428	373	15	ind	ind	NOUN
inlawrev-2428	373	16	.	.	PUNCT
inlawrev-2428	374	1	ct	ct	PROPN
inlawrev-2428	374	2	.	.	PUNCT
inlawrev-2428	375	1	app	app	PROPN
inlawrev-2428	375	2	.	.	PROPN
inlawrev-2428	375	3	1979	1979	NUM
inlawrev-2428	375	4	)	)	PUNCT
inlawrev-2428	375	5	.	.	PUNCT
inlawrev-2428	376	1	''	''	PUNCT
inlawrev-2428	376	2	ind	ind	PROPN
inlawrev-2428	376	3	.	.	PUNCT
inlawrev-2428	377	1	code	code	PROPN
inlawrev-2428	377	2	§	§	PROPN
inlawrev-2428	377	3	6	6	NUM
inlawrev-2428	377	4	-	-	SYM
inlawrev-2428	377	5	24	24	NUM
inlawrev-2428	377	6	-	-	PUNCT
inlawrev-2428	377	7	l(k	l(k	NOUN
inlawrev-2428	377	8	)	)	PUNCT
inlawrev-2428	377	9	(	(	PUNCT
inlawrev-2428	377	10	supp	supp	PROPN
inlawrev-2428	377	11	.	.	PUNCT
inlawrev-2428	377	12	1980	1980	NUM
inlawrev-2428	377	13	)	)	PUNCT
inlawrev-2428	377	14	.	.	PUNCT
inlawrev-2428	378	1	'	'	NUM
inlawrev-2428	378	2	^398	^398	ADP
inlawrev-2428	378	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	378	4	at	at	ADP
inlawrev-2428	378	5	1313	1313	NUM
inlawrev-2428	378	6	(	(	PUNCT
inlawrev-2428	378	7	citing	cite	VERB
inlawrev-2428	378	8	ind	ind	NOUN
inlawrev-2428	378	9	.	.	PUNCT
inlawrev-2428	379	1	code	code	PROPN
inlawrev-2428	379	2	§	§	PROPN
inlawrev-2428	379	3	§	§	PROPN
inlawrev-2428	379	4	26	26	NUM
inlawrev-2428	379	5	-	-	SYM
inlawrev-2428	379	6	1	1	NUM
inlawrev-2428	379	7	-	-	PUNCT
inlawrev-2428	379	8	2	2	NUM
inlawrev-2428	379	9	-	-	SYM
inlawrev-2428	379	10	308	308	NUM
inlawrev-2428	379	11	.	.	PUNCT
inlawrev-2428	380	1	-401(2)(a	-401(2)(a	NOUN
inlawrev-2428	380	2	)	)	PUNCT
inlawrev-2428	380	3	(	(	PUNCT
inlawrev-2428	380	4	1976	1976	NUM
inlawrev-2428	380	5	)	)	PUNCT
inlawrev-2428	380	6	)	)	PUNCT
inlawrev-2428	380	7	.	.	PUNCT
inlawrev-2428	381	1	^'398	^'398	NUM
inlawrev-2428	381	2	n.e.2d	n.e.2d	NOUN
inlawrev-2428	381	3	at	at	ADP
inlawrev-2428	381	4	1313	1313	NUM
inlawrev-2428	381	5	.	.	PUNCT
inlawrev-2428	382	1	see	see	VERB
inlawrev-2428	382	2	1972	1972	NUM
inlawrev-2428	382	3	op	op	NOUN
inlawrev-2428	382	4	.	.	PUNCT
inlawrev-2428	383	1	ind	ind	NOUN
inlawrev-2428	383	2	.	.	PUNCT
inlawrev-2428	384	1	att'y	att'y	PROPN
inlawrev-2428	384	2	gen	gen	PROPN
inlawrev-2428	384	3	.	.	PROPN
inlawrev-2428	384	4	10	10	NUM
inlawrev-2428	384	5	-	-	SYM
inlawrev-2428	384	6	12	12	NUM
inlawrev-2428	384	7	.	.	PUNCT
inlawrev-2428	384	8	'	'	PUNCT
inlawrev-2428	384	9	^399	^399	NOUN
inlawrev-2428	384	10	n.e.2d	n.e.2d	NOUN
inlawrev-2428	384	11	754	754	NUM
inlawrev-2428	384	12	(	(	PUNCT
inlawrev-2428	384	13	ind	ind	NOUN
inlawrev-2428	384	14	.	.	PUNCT
inlawrev-2428	385	1	ct	ct	PROPN
inlawrev-2428	385	2	.	.	PUNCT
inlawrev-2428	386	1	app	app	PROPN
inlawrev-2428	386	2	.	.	PROPN
inlawrev-2428	386	3	1980	1980	NUM
inlawrev-2428	386	4	)	)	PUNCT
inlawrev-2428	386	5	.	.	PUNCT
inlawrev-2428	387	1	'	'	PUNCT
inlawrev-2428	387	2	"	"	PUNCT
inlawrev-2428	387	3	375	375	NUM
inlawrev-2428	387	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	387	5	1146	1146	NUM
inlawrev-2428	387	6	(	(	PUNCT
inlawrev-2428	387	7	ind	ind	NOUN
inlawrev-2428	387	8	.	.	PUNCT
inlawrev-2428	388	1	ct	ct	PROPN
inlawrev-2428	388	2	.	.	PUNCT
inlawrev-2428	389	1	app	app	PROPN
inlawrev-2428	389	2	.	.	PROPN
inlawrev-2428	389	3	1978	1978	NUM
inlawrev-2428	389	4	)	)	PUNCT
inlawrev-2428	389	5	discussed	discuss	VERB
inlawrev-2428	389	6	in	in	ADP
inlawrev-2428	389	7	weinstein	weinstein	NOUN
inlawrev-2428	389	8	,	,	PUNCT
inlawrev-2428	389	9	foreword	foreword	PROPN
inlawrev-2428	389	10	:	:	PUNCT
inlawrev-2428	389	11	indiana	indiana	PROPN
inlawrev-2428	389	12	taxation	taxation	PROPN
inlawrev-2428	389	13	,	,	PUNCT
inlawrev-2428	389	14	1979	1979	NUM
inlawrev-2428	389	15	survey	survey	NOUN
inlawrev-2428	389	16	of	of	ADP
inlawrev-2428	389	17	recent	recent	ADJ
inlawrev-2428	389	18	developments	development	NOUN
inlawrev-2428	389	19	in	in	ADP
inlawrev-2428	389	20	indiana	indiana	PROPN
inlawrev-2428	389	21	law	law	PROPN
inlawrev-2428	389	22	,	,	PUNCT
inlawrev-2428	389	23	13	13	NUM
inlawrev-2428	389	24	ind	ind	NOUN
inlawrev-2428	389	25	.	.	PUNCT
inlawrev-2428	390	1	l.	l.	PROPN
inlawrev-2428	390	2	rev	rev	PROPN
inlawrev-2428	390	3	.	.	PROPN
inlawrev-2428	390	4	1	1	NUM
inlawrev-2428	390	5	,	,	PUNCT
inlawrev-2428	390	6	28	28	NUM
inlawrev-2428	390	7	(	(	PUNCT
inlawrev-2428	390	8	1980	1980	NUM
inlawrev-2428	390	9	)	)	PUNCT
inlawrev-2428	390	10	.	.	PUNCT
inlawrev-2428	391	1	''	''	PUNCT
inlawrev-2428	391	2	15	15	NUM
inlawrev-2428	391	3	u.s.c	u.s.c	NOUN
inlawrev-2428	391	4	.	.	PUNCT
inlawrev-2428	392	1	§	§	PROPN
inlawrev-2428	392	2	381	381	NUM
inlawrev-2428	392	3	(	(	PUNCT
inlawrev-2428	392	4	1976	1976	NUM
inlawrev-2428	392	5	)	)	PUNCT
inlawrev-2428	392	6	(	(	PUNCT
inlawrev-2428	392	7	providing	provide	VERB
inlawrev-2428	392	8	that	that	DET
inlawrev-2428	392	9	income	income	NOUN
inlawrev-2428	392	10	derived	derive	VERB
inlawrev-2428	392	11	from	from	ADP
inlawrev-2428	392	12	interstate	interstate	ADJ
inlawrev-2428	392	13	commerce	commerce	NOUN
inlawrev-2428	392	14	is	be	AUX
inlawrev-2428	392	15	not	not	PART
inlawrev-2428	392	16	subject	subject	ADJ
inlawrev-2428	392	17	to	to	ADP
inlawrev-2428	392	18	taxation	taxation	NOUN
inlawrev-2428	392	19	by	by	ADP
inlawrev-2428	392	20	a	a	DET
inlawrev-2428	392	21	state	state	NOUN
inlawrev-2428	392	22	in	in	ADP
inlawrev-2428	392	23	which	which	PRON
inlawrev-2428	392	24	the	the	DET
inlawrev-2428	392	25	taxpayer	taxpayer	NOUN
inlawrev-2428	392	26	's	's	PART
inlawrev-2428	392	27	activity	activity	NOUN
inlawrev-2428	392	28	amounts	amount	VERB
inlawrev-2428	392	29	to	to	ADP
inlawrev-2428	392	30	mere	mere	ADJ
inlawrev-2428	392	31	solicitation	solicitation	NOUN
inlawrev-2428	392	32	)	)	PUNCT
inlawrev-2428	392	33	.	.	PUNCT
inlawrev-2428	393	1	'	'	PUNCT
inlawrev-2428	393	2	*	*	PUNCT
inlawrev-2428	393	3	ind	ind	PROPN
inlawrev-2428	393	4	.	.	PUNCT
inlawrev-2428	394	1	code	code	PROPN
inlawrev-2428	394	2	§	§	PROPN
inlawrev-2428	394	3	6	6	NUM
inlawrev-2428	394	4	-	-	SYM
inlawrev-2428	394	5	3	3	NUM
inlawrev-2428	394	6	-	-	PUNCT
inlawrev-2428	394	7	2	2	NUM
inlawrev-2428	394	8	-	-	PUNCT
inlawrev-2428	394	9	2(e	2(e	NUM
inlawrev-2428	394	10	)	)	PUNCT
inlawrev-2428	394	11	(	(	PUNCT
inlawrev-2428	394	12	1976	1976	NUM
inlawrev-2428	394	13	)	)	PUNCT
inlawrev-2428	394	14	.	.	PUNCT
inlawrev-2428	395	1	the	the	DET
inlawrev-2428	395	2	"	"	PUNCT
inlawrev-2428	395	3	sales	sale	NOUN
inlawrev-2428	395	4	factor	factor	NOUN
inlawrev-2428	395	5	"	"	PUNCT
inlawrev-2428	395	6	(	(	PUNCT
inlawrev-2428	395	7	total	total	ADJ
inlawrev-2428	395	8	sales	sale	NOUN
inlawrev-2428	395	9	attributed	attribute	VERB
inlawrev-2428	395	10	to	to	ADP
inlawrev-2428	395	11	indiana	indiana	PROPN
inlawrev-2428	395	12	divided	divide	VERB
inlawrev-2428	395	13	by	by	ADP
inlawrev-2428	395	14	total	total	ADJ
inlawrev-2428	395	15	sales	sale	NOUN
inlawrev-2428	395	16	everywhere	everywhere	ADV
inlawrev-2428	395	17	)	)	PUNCT
inlawrev-2428	395	18	is	be	AUX
inlawrev-2428	395	19	used	use	VERB
inlawrev-2428	395	20	to	to	PART
inlawrev-2428	395	21	determine	determine	VERB
inlawrev-2428	395	22	the	the	DET
inlawrev-2428	395	23	portion	portion	NOUN
inlawrev-2428	395	24	of	of	ADP
inlawrev-2428	395	25	income	income	NOUN
inlawrev-2428	395	26	taxable	taxable	ADJ
inlawrev-2428	395	27	by	by	ADP
inlawrev-2428	395	28	indiana	indiana	PROPN
inlawrev-2428	395	29	.	.	PUNCT
inlawrev-2428	396	1	1981	1981	NUM
inlawrev-2428	396	2	]	]	PUNCT
inlawrev-2428	396	3	survey	survey	NOUN
inlawrev-2428	396	4	-	-	PUNCT
inlawrev-2428	396	5	taxation	taxation	NOUN
inlawrev-2428	396	6	539	539	NUM
inlawrev-2428	396	7	teen	teen	NOUN
inlawrev-2428	396	8	states	state	NOUN
inlawrev-2428	396	9	engaged	engage	VERB
inlawrev-2428	396	10	in	in	ADP
inlawrev-2428	396	11	various	various	ADJ
inlawrev-2428	396	12	selling	selling	NOUN
inlawrev-2428	396	13	activities	activity	NOUN
inlawrev-2428	396	14	:	:	PUNCT
inlawrev-2428	396	15	they	they	PRON
inlawrev-2428	396	16	adjusted	adjust	VERB
inlawrev-2428	396	17	customers	customer	NOUN
inlawrev-2428	396	18	'	'	PART
inlawrev-2428	396	19	complaints	complaint	NOUN
inlawrev-2428	396	20	,	,	PUNCT
inlawrev-2428	396	21	helped	help	VERB
inlawrev-2428	396	22	customers	customer	NOUN
inlawrev-2428	396	23	design	design	VERB
inlawrev-2428	396	24	special	special	ADJ
inlawrev-2428	396	25	orders	order	NOUN
inlawrev-2428	396	26	,	,	PUNCT
inlawrev-2428	396	27	gave	give	VERB
inlawrev-2428	396	28	technical	technical	ADJ
inlawrev-2428	396	29	help	help	NOUN
inlawrev-2428	396	30	to	to	ADP
inlawrev-2428	396	31	customers	customer	NOUN
inlawrev-2428	396	32	,	,	PUNCT
inlawrev-2428	396	33	helped	help	VERB
inlawrev-2428	396	34	customers	customer	NOUN
inlawrev-2428	396	35	assemble	assemble	VERB
inlawrev-2428	396	36	catalogs	catalog	NOUN
inlawrev-2428	396	37	,	,	PUNCT
inlawrev-2428	396	38	checked	check	VERB
inlawrev-2428	396	39	inventories	inventory	NOUN
inlawrev-2428	396	40	,	,	PUNCT
inlawrev-2428	396	41	and	and	CCONJ
inlawrev-2428	396	42	occasionally	occasionally	ADV
inlawrev-2428	396	43	made	make	VERB
inlawrev-2428	396	44	collections	collection	NOUN
inlawrev-2428	396	45	.	.	PUNCT
inlawrev-2428	397	1	the	the	DET
inlawrev-2428	397	2	court	court	NOUN
inlawrev-2428	397	3	concluded	conclude	VERB
inlawrev-2428	397	4	that	that	SCONJ
inlawrev-2428	397	5	these	these	DET
inlawrev-2428	397	6	kinds	kind	NOUN
inlawrev-2428	397	7	of	of	ADP
inlawrev-2428	397	8	activities	activity	NOUN
inlawrev-2428	397	9	constituted	constitute	VERB
inlawrev-2428	397	10	"	"	PUNCT
inlawrev-2428	397	11	solicitation	solicitation	NOUN
inlawrev-2428	397	12	plus	plus	CCONJ
inlawrev-2428	397	13	"	"	PUNCT
inlawrev-2428	397	14	activities	activity	NOUN
inlawrev-2428	397	15	and	and	CCONJ
inlawrev-2428	397	16	,	,	PUNCT
inlawrev-2428	397	17	that	that	SCONJ
inlawrev-2428	397	18	,	,	PUNCT
inlawrev-2428	397	19	under	under	ADP
inlawrev-2428	397	20	kimberly	kimberly	NOUN
inlawrev-2428	397	21	-	-	PUNCT
inlawrev-2428	397	22	clark	clark	PROPN
inlawrev-2428	397	23	,	,	PUNCT
inlawrev-2428	397	24	continental	continental	PROPN
inlawrev-2428	397	25	's	's	PART
inlawrev-2428	397	26	sales	sale	NOUN
inlawrev-2428	397	27	into	into	ADP
inlawrev-2428	397	28	such	such	ADJ
inlawrev-2428	397	29	states	state	NOUN
inlawrev-2428	397	30	from	from	ADP
inlawrev-2428	397	31	indiana	indiana	PROPN
inlawrev-2428	397	32	origins	origin	NOUN
inlawrev-2428	397	33	were	be	AUX
inlawrev-2428	397	34	not	not	PART
inlawrev-2428	397	35	to	to	PART
inlawrev-2428	397	36	be	be	AUX
inlawrev-2428	397	37	added	add	VERB
inlawrev-2428	397	38	to	to	ADP
inlawrev-2428	397	39	the	the	DET
inlawrev-2428	397	40	indiana	indiana	PROPN
inlawrev-2428	397	41	numerator	numerator	NOUN
inlawrev-2428	397	42	of	of	ADP
inlawrev-2428	397	43	the	the	DET
inlawrev-2428	397	44	sales	sale	NOUN
inlawrev-2428	397	45	factor	factor	NOUN
inlawrev-2428	397	46	under	under	ADP
inlawrev-2428	397	47	the	the	DET
inlawrev-2428	397	48	so	so	ADV
inlawrev-2428	397	49	-	-	PUNCT
inlawrev-2428	397	50	called	call	VERB
inlawrev-2428	397	51	"	"	PUNCT
inlawrev-2428	397	52	throwback	throwback	NOUN
inlawrev-2428	397	53	two	two	NUM
inlawrev-2428	397	54	observations	observation	NOUN
inlawrev-2428	397	55	are	be	AUX
inlawrev-2428	397	56	worthwhile	worthwhile	ADJ
inlawrev-2428	397	57	about	about	ADP
inlawrev-2428	397	58	continental	continental	ADJ
inlawrev-2428	397	59	steel	steel	PROPN
inlawrev-2428	397	60	first	first	ADV
inlawrev-2428	397	61	,	,	PUNCT
inlawrev-2428	397	62	the	the	DET
inlawrev-2428	397	63	court	court	NOUN
inlawrev-2428	397	64	affirmatively	affirmatively	ADV
inlawrev-2428	397	65	acknowledged	acknowledge	VERB
inlawrev-2428	397	66	that	that	SCONJ
inlawrev-2428	397	67	the	the	DET
inlawrev-2428	397	68	application	application	NOUN
inlawrev-2428	397	69	of	of	ADP
inlawrev-2428	397	70	the	the	DET
inlawrev-2428	397	71	"	"	PUNCT
inlawrev-2428	397	72	throwback	throwback	ADJ
inlawrev-2428	397	73	rule	rule	NOUN
inlawrev-2428	397	74	"	"	PUNCT
inlawrev-2428	397	75	depended	depend	VERB
inlawrev-2428	397	76	only	only	ADV
inlawrev-2428	397	77	upon	upon	SCONJ
inlawrev-2428	397	78	a	a	DET
inlawrev-2428	397	79	determination	determination	NOUN
inlawrev-2428	397	80	whether	whether	SCONJ
inlawrev-2428	397	81	the	the	DET
inlawrev-2428	397	82	taxpayer	taxpayer	NOUN
inlawrev-2428	397	83	was	be	AUX
inlawrev-2428	397	84	engaged	engage	VERB
inlawrev-2428	397	85	in	in	ADP
inlawrev-2428	397	86	activities	activity	NOUN
inlawrev-2428	397	87	which	which	PRON
inlawrev-2428	397	88	made	make	VERB
inlawrev-2428	397	89	the	the	DET
inlawrev-2428	397	90	taxpayer	taxpayer	NOUN
inlawrev-2428	397	91	liable	liable	ADJ
inlawrev-2428	397	92	for	for	ADP
inlawrev-2428	397	93	taxation	taxation	NOUN
inlawrev-2428	397	94	by	by	ADP
inlawrev-2428	397	95	the	the	DET
inlawrev-2428	397	96	foreign	foreign	ADJ
inlawrev-2428	397	97	state	state	NOUN
inlawrev-2428	397	98	of	of	ADP
inlawrev-2428	397	99	destination	destination	NOUN
inlawrev-2428	397	100	.	.	PUNCT
inlawrev-2428	398	1	it	it	PRON
inlawrev-2428	398	2	made	make	VERB
inlawrev-2428	398	3	no	no	DET
inlawrev-2428	398	4	difference	difference	NOUN
inlawrev-2428	398	5	whether	whether	SCONJ
inlawrev-2428	398	6	the	the	DET
inlawrev-2428	398	7	taxpayer	taxpayer	NOUN
inlawrev-2428	398	8	was	be	AUX
inlawrev-2428	398	9	in	in	ADP
inlawrev-2428	398	10	fact	fact	NOUN
inlawrev-2428	398	11	paying	pay	VERB
inlawrev-2428	398	12	taxes	taxis	NOUN
inlawrev-2428	398	13	to	to	ADP
inlawrev-2428	398	14	that	that	DET
inlawrev-2428	398	15	state	state	NOUN
inlawrev-2428	398	16	.	.	PUNCT
inlawrev-2428	398	17	'	'	PUNCT
inlawrev-2428	399	1	"	"	PUNCT
inlawrev-2428	399	2	"	"	PUNCT
inlawrev-2428	399	3	the	the	DET
inlawrev-2428	399	4	question	question	NOUN
inlawrev-2428	399	5	is	be	AUX
inlawrev-2428	399	6	whether	whether	SCONJ
inlawrev-2428	399	7	the	the	DET
inlawrev-2428	399	8	taxpayer	taxpayer	NOUN
inlawrev-2428	399	9	is	be	AUX
inlawrev-2428	399	10	taxable	taxable	ADJ
inlawrev-2428	399	11	in	in	ADP
inlawrev-2428	399	12	the	the	DET
inlawrev-2428	399	13	foreign	foreign	ADJ
inlawrev-2428	399	14	state	state	NOUN
inlawrev-2428	399	15	and	and	CCONJ
inlawrev-2428	399	16	not	not	PART
inlawrev-2428	399	17	whether	whether	SCONJ
inlawrev-2428	399	18	the	the	DET
inlawrev-2428	399	19	taxpayer	taxpayer	NOUN
inlawrev-2428	399	20	has	have	AUX
inlawrev-2428	399	21	in	in	ADP
inlawrev-2428	399	22	fact	fact	NOUN
inlawrev-2428	399	23	been	be	AUX
inlawrev-2428	399	24	taxed	tax	VERB
inlawrev-2428	399	25	by	by	ADP
inlawrev-2428	399	26	the	the	DET
inlawrev-2428	399	27	foreign	foreign	ADJ
inlawrev-2428	399	28	state	state	NOUN
inlawrev-2428	399	29	.	.	PUNCT
inlawrev-2428	400	1	the	the	DET
inlawrev-2428	400	2	second	second	ADJ
inlawrev-2428	400	3	observation	observation	NOUN
inlawrev-2428	400	4	is	be	AUX
inlawrev-2428	400	5	actually	actually	ADV
inlawrev-2428	400	6	a	a	DET
inlawrev-2428	400	7	belated	belated	ADJ
inlawrev-2428	400	8	protest	protest	NOUN
inlawrev-2428	400	9	to	to	ADP
inlawrev-2428	400	10	the	the	DET
inlawrev-2428	400	11	tide	tide	NOUN
inlawrev-2428	400	12	of	of	ADP
inlawrev-2428	400	13	decisions	decision	NOUN
inlawrev-2428	400	14	'	'	PUNCT
inlawrev-2428	400	15	"	"	PUNCT
inlawrev-2428	400	16	'	'	PUNCT
inlawrev-2428	400	17	being	be	AUX
inlawrev-2428	400	18	handed	hand	VERB
inlawrev-2428	400	19	down	down	ADP
inlawrev-2428	400	20	throughout	throughout	ADP
inlawrev-2428	400	21	the	the	DET
inlawrev-2428	400	22	country	country	NOUN
inlawrev-2428	400	23	applying	apply	VERB
inlawrev-2428	400	24	the	the	DET
inlawrev-2428	400	25	"	"	PUNCT
inlawrev-2428	400	26	solicitation	solicitation	NOUN
inlawrev-2428	400	27	plus	plus	CCONJ
inlawrev-2428	400	28	"	"	PUNCT
inlawrev-2428	400	29	test	test	NOUN
inlawrev-2428	400	30	in	in	ADP
inlawrev-2428	400	31	determining	determine	VERB
inlawrev-2428	400	32	the	the	DET
inlawrev-2428	400	33	applicability	applicability	NOUN
inlawrev-2428	400	34	of	of	ADP
inlawrev-2428	400	35	public	public	ADJ
inlawrev-2428	400	36	law	law	NOUN
inlawrev-2428	400	37	86	86	NUM
inlawrev-2428	400	38	-	-	SYM
inlawrev-2428	400	39	272	272	NUM
inlawrev-2428	400	40	.	.	PUNCT
inlawrev-2428	401	1	it	it	PRON
inlawrev-2428	401	2	is	be	AUX
inlawrev-2428	401	3	not	not	PART
inlawrev-2428	401	4	possible	possible	ADJ
inlawrev-2428	401	5	within	within	ADP
inlawrev-2428	401	6	this	this	DET
inlawrev-2428	401	7	survey	survey	NOUN
inlawrev-2428	401	8	to	to	PART
inlawrev-2428	401	9	elucidate	elucidate	VERB
inlawrev-2428	401	10	a	a	DET
inlawrev-2428	401	11	total	total	ADJ
inlawrev-2428	401	12	rebuttal	rebuttal	NOUN
inlawrev-2428	401	13	to	to	ADP
inlawrev-2428	401	14	the	the	DET
inlawrev-2428	401	15	unfortunate	unfortunate	ADJ
inlawrev-2428	401	16	development	development	NOUN
inlawrev-2428	401	17	of	of	ADP
inlawrev-2428	401	18	this	this	DET
inlawrev-2428	401	19	case	case	NOUN
inlawrev-2428	401	20	law	law	NOUN
inlawrev-2428	401	21	.	.	PUNCT
inlawrev-2428	402	1	however	however	ADV
inlawrev-2428	402	2	,	,	PUNCT
inlawrev-2428	402	3	it	it	PRON
inlawrev-2428	402	4	is	be	AUX
inlawrev-2428	402	5	this	this	DET
inlawrev-2428	402	6	writer	writer	NOUN
inlawrev-2428	402	7	's	's	PART
inlawrev-2428	402	8	observation	observation	NOUN
inlawrev-2428	402	9	that	that	SCONJ
inlawrev-2428	402	10	the	the	DET
inlawrev-2428	402	11	"	"	PUNCT
inlawrev-2428	402	12	solicitation	solicitation	NOUN
inlawrev-2428	402	13	plus	plus	CCONJ
inlawrev-2428	402	14	"	"	PUNCT
inlawrev-2428	402	15	test	test	NOUN
inlawrev-2428	402	16	is	be	AUX
inlawrev-2428	402	17	a	a	DET
inlawrev-2428	402	18	wholly	wholly	ADV
inlawrev-2428	402	19	artificial	artificial	ADJ
inlawrev-2428	402	20	and	and	CCONJ
inlawrev-2428	402	21	unrealistic	unrealistic	ADJ
inlawrev-2428	402	22	concept	concept	NOUN
inlawrev-2428	402	23	.	.	PUNCT
inlawrev-2428	403	1	it	it	PRON
inlawrev-2428	403	2	is	be	AUX
inlawrev-2428	403	3	difficult	difficult	ADJ
inlawrev-2428	403	4	to	to	PART
inlawrev-2428	403	5	believe	believe	VERB
inlawrev-2428	403	6	that	that	SCONJ
inlawrev-2428	403	7	congress	congress	PROPN
inlawrev-2428	403	8	intended	intend	VERB
inlawrev-2428	403	9	to	to	PART
inlawrev-2428	403	10	restrict	restrict	VERB
inlawrev-2428	403	11	the	the	DET
inlawrev-2428	403	12	protections	protection	NOUN
inlawrev-2428	403	13	of	of	ADP
inlawrev-2428	403	14	federal	federal	ADJ
inlawrev-2428	403	15	law	law	NOUN
inlawrev-2428	403	16	to	to	ADP
inlawrev-2428	403	17	corporations	corporation	NOUN
inlawrev-2428	403	18	whose	whose	DET
inlawrev-2428	403	19	salesmen	salesman	NOUN
inlawrev-2428	403	20	engaged	engage	VERB
inlawrev-2428	403	21	only	only	ADV
inlawrev-2428	403	22	in	in	ADP
inlawrev-2428	403	23	mere	mere	ADJ
inlawrev-2428	403	24	solicitation	solicitation	NOUN
inlawrev-2428	403	25	.	.	PUNCT
inlawrev-2428	404	1	surely	surely	ADV
inlawrev-2428	404	2	congress	congress	PROPN
inlawrev-2428	404	3	understood	understand	VERB
inlawrev-2428	404	4	that	that	SCONJ
inlawrev-2428	404	5	the	the	DET
inlawrev-2428	404	6	ordinary	ordinary	ADJ
inlawrev-2428	404	7	and	and	CCONJ
inlawrev-2428	404	8	habitual	habitual	ADJ
inlawrev-2428	404	9	practice	practice	NOUN
inlawrev-2428	404	10	of	of	ADP
inlawrev-2428	404	11	salesmen	salesman	NOUN
inlawrev-2428	404	12	in	in	ADP
inlawrev-2428	404	13	1959	1959	NUM
inlawrev-2428	404	14	,	,	PUNCT
inlawrev-2428	404	15	and	and	CCONJ
inlawrev-2428	404	16	for	for	ADP
inlawrev-2428	404	17	many	many	ADJ
inlawrev-2428	404	18	years	year	NOUN
inlawrev-2428	404	19	prior	prior	ADV
inlawrev-2428	404	20	thereto	thereto	VERB
inlawrev-2428	404	21	,	,	PUNCT
inlawrev-2428	404	22	included	include	VERB
inlawrev-2428	404	23	such	such	ADJ
inlawrev-2428	404	24	routine	routine	ADJ
inlawrev-2428	404	25	selling	selling	NOUN
inlawrev-2428	404	26	functions	function	NOUN
inlawrev-2428	404	27	as	as	ADP
inlawrev-2428	404	28	listening	listen	VERB
inlawrev-2428	404	29	to	to	ADP
inlawrev-2428	404	30	customers	customer	NOUN
inlawrev-2428	404	31	'	'	PART
inlawrev-2428	404	32	complaints	complaint	NOUN
inlawrev-2428	404	33	,	,	PUNCT
inlawrev-2428	404	34	looking	look	VERB
inlawrev-2428	404	35	at	at	ADP
inlawrev-2428	404	36	customers	customer	NOUN
inlawrev-2428	404	37	'	'	PART
inlawrev-2428	404	38	inventories	inventory	NOUN
inlawrev-2428	404	39	,	,	PUNCT
inlawrev-2428	404	40	accepting	accept	VERB
inlawrev-2428	404	41	customer	customer	NOUN
inlawrev-2428	404	42	payments	payment	NOUN
inlawrev-2428	404	43	from	from	ADP
inlawrev-2428	404	44	time	time	NOUN
inlawrev-2428	404	45	to	to	ADP
inlawrev-2428	404	46	time	time	NOUN
inlawrev-2428	404	47	,	,	PUNCT
inlawrev-2428	404	48	and	and	CCONJ
inlawrev-2428	404	49	rendering	render	VERB
inlawrev-2428	404	50	technical	technical	ADJ
inlawrev-2428	404	51	assistance	assistance	NOUN
inlawrev-2428	404	52	to	to	ADP
inlawrev-2428	404	53	a	a	DET
inlawrev-2428	404	54	customer	customer	NOUN
inlawrev-2428	404	55	's	's	PART
inlawrev-2428	404	56	personnel	personnel	NOUN
inlawrev-2428	404	57	.	.	PUNCT
inlawrev-2428	405	1	the	the	DET
inlawrev-2428	405	2	strict	strict	ADJ
inlawrev-2428	405	3	"	"	PUNCT
inlawrev-2428	405	4	solicitation	solicitation	NOUN
inlawrev-2428	405	5	plus	plus	CCONJ
inlawrev-2428	405	6	"	"	PUNCT
inlawrev-2428	405	7	test	test	NOUN
inlawrev-2428	405	8	naively	naively	ADV
inlawrev-2428	405	9	restricts	restrict	VERB
inlawrev-2428	405	10	the	the	DET
inlawrev-2428	405	11	activities	activity	NOUN
inlawrev-2428	405	12	of	of	ADP
inlawrev-2428	405	13	a	a	DET
inlawrev-2428	405	14	salesman	salesman	NOUN
inlawrev-2428	405	15	to	to	ADP
inlawrev-2428	405	16	a	a	DET
inlawrev-2428	405	17	sterile	sterile	ADJ
inlawrev-2428	405	18	,	,	PUNCT
inlawrev-2428	405	19	unnatural	unnatural	ADJ
inlawrev-2428	405	20	environment	environment	NOUN
inlawrev-2428	405	21	never	never	ADV
inlawrev-2428	405	22	intended	intend	VERB
inlawrev-2428	405	23	by	by	ADP
inlawrev-2428	405	24	the	the	DET
inlawrev-2428	405	25	congress	congress	PROPN
inlawrev-2428	405	26	.	.	PUNCT
inlawrev-2428	406	1	nevertheless	nevertheless	ADV
inlawrev-2428	406	2	,	,	PUNCT
inlawrev-2428	406	3	continental	continental	ADJ
inlawrev-2428	406	4	steel	steel	NOUN
inlawrev-2428	406	5	is	be	AUX
inlawrev-2428	406	6	consistent	consistent	ADJ
inlawrev-2428	406	7	with	with	ADP
inlawrev-2428	406	8	the	the	DET
inlawrev-2428	406	9	majority	majority	NOUN
inlawrev-2428	406	10	of	of	ADP
inlawrev-2428	406	11	state	state	NOUN
inlawrev-2428	406	12	court	court	NOUN
inlawrev-2428	406	13	decisions	decision	NOUN
inlawrev-2428	406	14	now	now	ADV
inlawrev-2428	406	15	available	available	ADJ
inlawrev-2428	406	16	on	on	ADP
inlawrev-2428	406	17	this	this	DET
inlawrev-2428	406	18	point	point	NOUN
inlawrev-2428	406	19	.	.	PUNCT
inlawrev-2428	407	1	'	'	PUNCT
inlawrev-2428	407	2	^399	^399	PRON
inlawrev-2428	407	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	407	4	at	at	ADP
inlawrev-2428	407	5	759	759	NUM
inlawrev-2428	407	6	.	.	PUNCT
inlawrev-2428	408	1	application	application	NOUN
inlawrev-2428	408	2	of	of	ADP
inlawrev-2428	408	3	a	a	DET
inlawrev-2428	408	4	"	"	PUNCT
inlawrev-2428	408	5	throwback	throwback	ADJ
inlawrev-2428	408	6	rule	rule	NOUN
inlawrev-2428	408	7	"	"	PUNCT
inlawrev-2428	408	8	would	would	AUX
inlawrev-2428	408	9	allow	allow	VERB
inlawrev-2428	408	10	the	the	DET
inlawrev-2428	408	11	indiana	indiana	PROPN
inlawrev-2428	408	12	department	department	PROPN
inlawrev-2428	408	13	of	of	ADP
inlawrev-2428	408	14	revenue	revenue	NOUN
inlawrev-2428	408	15	to	to	PART
inlawrev-2428	408	16	add	add	VERB
inlawrev-2428	408	17	back	back	ADP
inlawrev-2428	408	18	the	the	DET
inlawrev-2428	408	19	sales	sale	NOUN
inlawrev-2428	408	20	which	which	PRON
inlawrev-2428	408	21	the	the	DET
inlawrev-2428	408	22	corporation	corporation	NOUN
inlawrev-2428	408	23	,	,	PUNCT
inlawrev-2428	408	24	in	in	ADP
inlawrev-2428	408	25	computing	compute	VERB
inlawrev-2428	408	26	its	its	PRON
inlawrev-2428	408	27	tax	tax	NOUN
inlawrev-2428	408	28	,	,	PUNCT
inlawrev-2428	408	29	had	have	AUX
inlawrev-2428	408	30	allocated	allocate	VERB
inlawrev-2428	408	31	elsewhere	elsewhere	ADV
inlawrev-2428	408	32	.	.	PUNCT
inlawrev-2428	409	1	ind	ind	PROPN
inlawrev-2428	409	2	.	.	PUNCT
inlawrev-2428	410	1	code	code	PROPN
inlawrev-2428	410	2	§	§	PROPN
inlawrev-2428	410	3	6	6	NUM
inlawrev-2428	410	4	-	-	SYM
inlawrev-2428	410	5	3	3	NUM
inlawrev-2428	410	6	-	-	PUNCT
inlawrev-2428	410	7	2	2	NUM
inlawrev-2428	410	8	-	-	NUM
inlawrev-2428	410	9	2(n	2(n	NUM
inlawrev-2428	410	10	)	)	PUNCT
inlawrev-2428	410	11	(	(	PUNCT
inlawrev-2428	410	12	1976	1976	NUM
inlawrev-2428	410	13	)	)	PUNCT
inlawrev-2428	410	14	provides	provide	VERB
inlawrev-2428	410	15	two	two	NUM
inlawrev-2428	410	16	instances	instance	NOUN
inlawrev-2428	410	17	where	where	SCONJ
inlawrev-2428	410	18	an	an	DET
inlawrev-2428	410	19	indiana	indiana	PROPN
inlawrev-2428	410	20	taxpayer	taxpayer	NOUN
inlawrev-2428	410	21	may	may	AUX
inlawrev-2428	410	22	properly	properly	ADV
inlawrev-2428	410	23	allocate	allocate	VERB
inlawrev-2428	410	24	sales	sale	NOUN
inlawrev-2428	410	25	and	and	CCONJ
inlawrev-2428	410	26	income	income	NOUN
inlawrev-2428	410	27	to	to	ADP
inlawrev-2428	410	28	another	another	DET
inlawrev-2428	410	29	state	state	NOUN
inlawrev-2428	410	30	.	.	PUNCT
inlawrev-2428	411	1	"	"	PUNCT
inlawrev-2428	411	2	"	"	PUNCT
inlawrev-2428	411	3	'	'	NUM
inlawrev-2428	411	4	399	399	NUM
inlawrev-2428	411	5	n.e.2d	n.e.2d	NOUN
inlawrev-2428	411	6	at	at	ADP
inlawrev-2428	411	7	758	758	NUM
inlawrev-2428	411	8	.	.	PUNCT
inlawrev-2428	412	1	"	"	PUNCT
inlawrev-2428	412	2	"	"	PUNCT
inlawrev-2428	412	3	see	see	VERB
inlawrev-2428	412	4	,	,	PUNCT
inlawrev-2428	412	5	e.g	e.g	PROPN
inlawrev-2428	412	6	..	..	SYM
inlawrev-2428	412	7	miles	mile	NOUN
inlawrev-2428	412	8	laboratories	laboratory	NOUN
inlawrev-2428	412	9	,	,	PUNCT
inlawrev-2428	412	10	inc	inc	PROPN
inlawrev-2428	412	11	.	.	PROPN
inlawrev-2428	412	12	v.	v.	PROPN
inlawrev-2428	412	13	department	department	PROPN
inlawrev-2428	412	14	of	of	ADP
inlawrev-2428	412	15	revenue	revenue	NOUN
inlawrev-2428	412	16	,	,	PUNCT
inlawrev-2428	412	17	274	274	NUM
inlawrev-2428	412	18	or	or	CCONJ
inlawrev-2428	412	19	.	.	PUNCT
inlawrev-2428	413	1	395	395	NUM
inlawrev-2428	413	2	,	,	PUNCT
inlawrev-2428	413	3	546	546	NUM
inlawrev-2428	413	4	p.2d	p.2d	SYM
inlawrev-2428	413	5	1081	1081	NUM
inlawrev-2428	413	6	(	(	PUNCT
inlawrev-2428	413	7	1976	1976	NUM
inlawrev-2428	413	8	)	)	PUNCT
inlawrev-2428	413	9	;	;	PUNCT
inlawrev-2428	413	10	deseret	deseret	PROPN
inlawrev-2428	413	11	pharmaceutical	pharmaceutical	PROPN
inlawrev-2428	413	12	co.	co.	PROPN
inlawrev-2428	413	13	v.	v.	ADP
inlawrev-2428	413	14	state	state	PROPN
inlawrev-2428	413	15	tax	tax	NOUN
inlawrev-2428	413	16	comm'n	comm'n	PROPN
inlawrev-2428	413	17	,	,	PUNCT
inlawrev-2428	413	18	579	579	NUM
inlawrev-2428	413	19	p.2d	p.2d	NUM
inlawrev-2428	413	20	1322	1322	NUM
inlawrev-2428	413	21	(	(	PUNCT
inlawrev-2428	413	22	utah	utah	PROPN
inlawrev-2428	413	23	1978	1978	NUM
inlawrev-2428	413	24	)	)	PUNCT
inlawrev-2428	413	25	.	.	PUNCT
inlawrev-2428	414	1	540	540	NUM
inlawrev-2428	414	2	indiana	indiana	PROPN
inlawrev-2428	414	3	law	law	PROPN
inlawrev-2428	414	4	review	review	NOUN
inlawrev-2428	414	5	[	[	X
inlawrev-2428	414	6	vol	vol	NOUN
inlawrev-2428	414	7	.	.	NOUN
inlawrev-2428	414	8	14:523	14:523	NUM
inlawrev-2428	414	9	g.	g.	NOUN
inlawrev-2428	414	10	ad	ad	NOUN
inlawrev-2428	414	11	valorem	valorem	VERB
inlawrev-2428	414	12	property	property	NOUN
inlawrev-2428	414	13	tax	tax	NOUN
inlawrev-2428	414	14	decisions	decision	NOUN
inlawrev-2428	414	15	in	in	ADP
inlawrev-2428	414	16	state	state	NOUN
inlawrev-2428	414	17	board	board	NOUN
inlawrev-2428	414	18	of	of	ADP
inlawrev-2428	414	19	tax	tax	NOUN
inlawrev-2428	414	20	commissioners	commissioner	NOUN
inlawrev-2428	414	21	v.	v.	ADP
inlawrev-2428	414	22	aluminum	aluminum	PROPN
inlawrev-2428	414	23	co.	co.	PROPN
inlawrev-2428	414	24	of	of	ADP
inlawrev-2428	414	25	america,^	america,^	PROPN
inlawrev-2428	414	26	°	°	PROPN
inlawrev-2428	414	27	^	^	PUNCT
inlawrev-2428	414	28	alcoa	alcoa	PROPN
inlawrev-2428	414	29	brought	bring	VERB
inlawrev-2428	414	30	an	an	DET
inlawrev-2428	414	31	action	action	NOUN
inlawrev-2428	414	32	challenging	challenge	VERB
inlawrev-2428	414	33	the	the	DET
inlawrev-2428	414	34	board	board	NOUN
inlawrev-2428	414	35	's	's	PART
inlawrev-2428	414	36	reassessment	reassessment	NOUN
inlawrev-2428	414	37	of	of	ADP
inlawrev-2428	414	38	its	its	PRON
inlawrev-2428	414	39	manufacturing	manufacturing	NOUN
inlawrev-2428	414	40	inventories	inventory	NOUN
inlawrev-2428	414	41	.	.	PUNCT
inlawrev-2428	415	1	the	the	DET
inlawrev-2428	415	2	basic	basic	ADJ
inlawrev-2428	415	3	question	question	NOUN
inlawrev-2428	415	4	presented	present	VERB
inlawrev-2428	415	5	was	be	AUX
inlawrev-2428	415	6	whether	whether	SCONJ
inlawrev-2428	415	7	alcoa	alcoa	PROPN
inlawrev-2428	415	8	was	be	AUX
inlawrev-2428	415	9	required	require	VERB
inlawrev-2428	415	10	to	to	PART
inlawrev-2428	415	11	value	value	VERB
inlawrev-2428	415	12	aluminum	aluminum	NOUN
inlawrev-2428	415	13	ingots	ingot	NOUN
inlawrev-2428	415	14	at	at	ADP
inlawrev-2428	415	15	their	their	PRON
inlawrev-2428	415	16	full	full	ADJ
inlawrev-2428	415	17	manufactured	manufacture	VERB
inlawrev-2428	415	18	value	value	NOUN
inlawrev-2428	415	19	including	include	VERB
inlawrev-2428	415	20	overhead	overhead	ADJ
inlawrev-2428	415	21	costs	cost	NOUN
inlawrev-2428	415	22	attributable	attributable	ADJ
inlawrev-2428	415	23	to	to	ADP
inlawrev-2428	415	24	their	their	PRON
inlawrev-2428	415	25	production	production	NOUN
inlawrev-2428	415	26	.	.	PUNCT
inlawrev-2428	416	1	the	the	DET
inlawrev-2428	416	2	ingots	ingot	NOUN
inlawrev-2428	416	3	had	have	AUX
inlawrev-2428	416	4	been	be	AUX
inlawrev-2428	416	5	manufactured	manufacture	VERB
inlawrev-2428	416	6	at	at	ADP
inlawrev-2428	416	7	one	one	NUM
inlawrev-2428	416	8	plant	plant	NOUN
inlawrev-2428	416	9	and	and	CCONJ
inlawrev-2428	416	10	delivered	deliver	VERB
inlawrev-2428	416	11	to	to	ADP
inlawrev-2428	416	12	another	another	DET
inlawrev-2428	416	13	plant	plant	NOUN
inlawrev-2428	416	14	for	for	ADP
inlawrev-2428	416	15	fabrication	fabrication	NOUN
inlawrev-2428	416	16	.	.	PUNCT
inlawrev-2428	417	1	under	under	ADP
inlawrev-2428	417	2	the	the	DET
inlawrev-2428	417	3	applicable	applicable	ADJ
inlawrev-2428	417	4	regulation,""^	regulation,""^	NOUN
inlawrev-2428	417	5	the	the	DET
inlawrev-2428	417	6	tax	tax	NOUN
inlawrev-2428	417	7	board	board	NOUN
inlawrev-2428	417	8	had	have	AUX
inlawrev-2428	417	9	allowed	allow	VERB
inlawrev-2428	417	10	manufacturers	manufacturer	NOUN
inlawrev-2428	417	11	to	to	PART
inlawrev-2428	417	12	value	value	VERB
inlawrev-2428	417	13	their	their	PRON
inlawrev-2428	417	14	work	work	NOUN
inlawrev-2428	417	15	in	in	ADP
inlawrev-2428	417	16	process	process	NOUN
inlawrev-2428	417	17	and	and	CCONJ
inlawrev-2428	417	18	finished	finish	VERB
inlawrev-2428	417	19	goods	good	NOUN
inlawrev-2428	417	20	inventories	inventory	NOUN
inlawrev-2428	417	21	pursuant	pursuant	ADJ
inlawrev-2428	417	22	to	to	ADP
inlawrev-2428	417	23	an	an	DET
inlawrev-2428	417	24	alternative	alternative	ADJ
inlawrev-2428	417	25	valuation	valuation	NOUN
inlawrev-2428	417	26	procedure	procedure	NOUN
inlawrev-2428	417	27	based	base	VERB
inlawrev-2428	417	28	on	on	ADP
inlawrev-2428	417	29	the	the	DET
inlawrev-2428	417	30	raw	raw	ADJ
inlawrev-2428	417	31	material	material	NOUN
inlawrev-2428	417	32	costs	cost	NOUN
inlawrev-2428	417	33	and	and	CCONJ
inlawrev-2428	417	34	direct	direct	ADJ
inlawrev-2428	417	35	labor	labor	NOUN
inlawrev-2428	417	36	expense	expense	NOUN
inlawrev-2428	417	37	incurred	incur	VERB
inlawrev-2428	417	38	in	in	ADP
inlawrev-2428	417	39	the	the	DET
inlawrev-2428	417	40	production	production	NOUN
inlawrev-2428	417	41	of	of	ADP
inlawrev-2428	417	42	such	such	ADJ
inlawrev-2428	417	43	inventories	inventory	NOUN
inlawrev-2428	417	44	.	.	PUNCT
inlawrev-2428	418	1	however	however	ADV
inlawrev-2428	418	2	,	,	PUNCT
inlawrev-2428	418	3	the	the	DET
inlawrev-2428	418	4	tax	tax	NOUN
inlawrev-2428	418	5	board	board	NOUN
inlawrev-2428	418	6	contended	contend	VERB
inlawrev-2428	418	7	that	that	SCONJ
inlawrev-2428	418	8	products	product	NOUN
inlawrev-2428	418	9	manufactured	manufacture	VERB
inlawrev-2428	418	10	at	at	ADP
inlawrev-2428	418	11	one	one	NUM
inlawrev-2428	418	12	plant	plant	NOUN
inlawrev-2428	418	13	of	of	ADP
inlawrev-2428	418	14	a	a	DET
inlawrev-2428	418	15	taxpayer	taxpayer	NOUN
inlawrev-2428	418	16	and	and	CCONJ
inlawrev-2428	418	17	shipped	ship	VERB
inlawrev-2428	418	18	to	to	ADP
inlawrev-2428	418	19	another	another	DET
inlawrev-2428	418	20	plant	plant	NOUN
inlawrev-2428	418	21	for	for	ADP
inlawrev-2428	418	22	further	further	ADJ
inlawrev-2428	418	23	fabrication	fabrication	NOUN
inlawrev-2428	418	24	were	be	AUX
inlawrev-2428	418	25	to	to	PART
inlawrev-2428	418	26	be	be	AUX
inlawrev-2428	418	27	valued	value	VERB
inlawrev-2428	418	28	at	at	ADP
inlawrev-2428	418	29	full	full	ADJ
inlawrev-2428	418	30	manufactured	manufacture	VERB
inlawrev-2428	418	31	cost	cost	NOUN
inlawrev-2428	418	32	,	,	PUNCT
inlawrev-2428	418	33	the	the	DET
inlawrev-2428	418	34	regular	regular	ADJ
inlawrev-2428	418	35	valuation	valuation	NOUN
inlawrev-2428	418	36	method	method	NOUN
inlawrev-2428	418	37	,	,	PUNCT
inlawrev-2428	418	38	rather	rather	ADV
inlawrev-2428	418	39	than	than	ADP
inlawrev-2428	418	40	at	at	ADP
inlawrev-2428	418	41	a	a	DET
inlawrev-2428	418	42	valuation	valuation	NOUN
inlawrev-2428	418	43	based	base	VERB
inlawrev-2428	418	44	only	only	ADV
inlawrev-2428	418	45	on	on	ADP
inlawrev-2428	418	46	direct	direct	ADJ
inlawrev-2428	418	47	labor	labor	NOUN
inlawrev-2428	418	48	and	and	CCONJ
inlawrev-2428	418	49	material	material	NOUN
inlawrev-2428	418	50	costs	cost	NOUN
inlawrev-2428	418	51	as	as	SCONJ
inlawrev-2428	418	52	permitted	permit	VERB
inlawrev-2428	418	53	by	by	ADP
inlawrev-2428	418	54	the	the	DET
inlawrev-2428	418	55	alternative	alternative	ADJ
inlawrev-2428	418	56	method	method	NOUN
inlawrev-2428	418	57	for	for	ADP
inlawrev-2428	418	58	work	work	NOUN
inlawrev-2428	418	59	in	in	ADP
inlawrev-2428	418	60	process	process	NOUN
inlawrev-2428	418	61	and	and	CCONJ
inlawrev-2428	418	62	finished	finish	VERB
inlawrev-2428	418	63	goods	good	NOUN
inlawrev-2428	418	64	inventories	inventory	NOUN
inlawrev-2428	418	65	.	.	PUNCT
inlawrev-2428	419	1	alcoa	alcoa	PROPN
inlawrev-2428	419	2	charged	charge	VERB
inlawrev-2428	419	3	that	that	SCONJ
inlawrev-2428	419	4	the	the	DET
inlawrev-2428	419	5	board	board	NOUN
inlawrev-2428	419	6	's	's	PART
inlawrev-2428	419	7	refusal	refusal	NOUN
inlawrev-2428	419	8	to	to	PART
inlawrev-2428	419	9	allow	allow	VERB
inlawrev-2428	419	10	alcoa	alcoa	PROPN
inlawrev-2428	419	11	to	to	PART
inlawrev-2428	419	12	use	use	VERB
inlawrev-2428	419	13	the	the	DET
inlawrev-2428	419	14	alternative	alternative	ADJ
inlawrev-2428	419	15	method	method	NOUN
inlawrev-2428	419	16	for	for	ADP
inlawrev-2428	419	17	valuing	value	VERB
inlawrev-2428	419	18	ingots	ingot	NOUN
inlawrev-2428	419	19	produced	produce	VERB
inlawrev-2428	419	20	at	at	ADP
inlawrev-2428	419	21	one	one	NUM
inlawrev-2428	419	22	plant	plant	NOUN
inlawrev-2428	419	23	and	and	CCONJ
inlawrev-2428	419	24	delivered	deliver	VERB
inlawrev-2428	419	25	to	to	ADP
inlawrev-2428	419	26	another	another	DET
inlawrev-2428	419	27	plant	plant	NOUN
inlawrev-2428	419	28	for	for	ADP
inlawrev-2428	419	29	fabrication	fabrication	NOUN
inlawrev-2428	419	30	was	be	AUX
inlawrev-2428	419	31	contradictory	contradictory	ADJ
inlawrev-2428	419	32	to	to	ADP
inlawrev-2428	419	33	the	the	DET
inlawrev-2428	419	34	tax	tax	NOUN
inlawrev-2428	419	35	board	board	NOUN
inlawrev-2428	419	36	's	's	PART
inlawrev-2428	419	37	own	own	ADJ
inlawrev-2428	419	38	regulation	regulation	NOUN
inlawrev-2428	419	39	.	.	PUNCT
inlawrev-2428	420	1	alcoa	alcoa	PROPN
inlawrev-2428	420	2	argued	argue	VERB
inlawrev-2428	420	3	that	that	SCONJ
inlawrev-2428	420	4	its	its	PRON
inlawrev-2428	420	5	indiana	indiana	PROPN
inlawrev-2428	420	6	plants	plant	NOUN
inlawrev-2428	420	7	were	be	AUX
inlawrev-2428	420	8	collectively	collectively	ADV
inlawrev-2428	420	9	engaged	engage	VERB
inlawrev-2428	420	10	in	in	ADP
inlawrev-2428	420	11	one	one	NUM
inlawrev-2428	420	12	integrated	integrate	VERB
inlawrev-2428	420	13	operation	operation	NOUN
inlawrev-2428	420	14	and	and	CCONJ
inlawrev-2428	420	15	that	that	SCONJ
inlawrev-2428	420	16	consequently	consequently	ADV
inlawrev-2428	420	17	it	it	PRON
inlawrev-2428	420	18	should	should	AUX
inlawrev-2428	420	19	be	be	AUX
inlawrev-2428	420	20	permitted	permit	VERB
inlawrev-2428	420	21	to	to	PART
inlawrev-2428	420	22	value	value	VERB
inlawrev-2428	420	23	its	its	PRON
inlawrev-2428	420	24	inventories	inventory	NOUN
inlawrev-2428	420	25	,	,	PUNCT
inlawrev-2428	420	26	wherever	wherever	SCONJ
inlawrev-2428	420	27	located	locate	VERB
inlawrev-2428	420	28	,	,	PUNCT
inlawrev-2428	420	29	on	on	ADP
inlawrev-2428	420	30	the	the	DET
inlawrev-2428	420	31	alternative	alternative	ADJ
inlawrev-2428	420	32	direct	direct	ADJ
inlawrev-2428	420	33	labor	labor	NOUN
inlawrev-2428	420	34	and	and	CCONJ
inlawrev-2428	420	35	materials	material	NOUN
inlawrev-2428	420	36	basis	basis	NOUN
inlawrev-2428	420	37	.	.	PUNCT
inlawrev-2428	421	1	the	the	DET
inlawrev-2428	421	2	court	court	NOUN
inlawrev-2428	421	3	of	of	ADP
inlawrev-2428	421	4	appeals	appeals	PROPN
inlawrev-2428	421	5	noted	note	VERB
inlawrev-2428	421	6	that	that	SCONJ
inlawrev-2428	421	7	,	,	PUNCT
inlawrev-2428	421	8	under	under	ADP
inlawrev-2428	421	9	the	the	DET
inlawrev-2428	421	10	tax	tax	NOUN
inlawrev-2428	421	11	board	board	NOUN
inlawrev-2428	421	12	's	's	PART
inlawrev-2428	421	13	contention	contention	NOUN
inlawrev-2428	421	14	,	,	PUNCT
inlawrev-2428	421	15	ingots	ingot	NOUN
inlawrev-2428	421	16	manufactured	manufacture	VERB
inlawrev-2428	421	17	at	at	ADP
inlawrev-2428	421	18	one	one	NUM
inlawrev-2428	421	19	plant	plant	NOUN
inlawrev-2428	421	20	site	site	NOUN
inlawrev-2428	421	21	and	and	CCONJ
inlawrev-2428	421	22	shipped	ship	VERB
inlawrev-2428	421	23	to	to	ADP
inlawrev-2428	421	24	another	another	DET
inlawrev-2428	421	25	plant	plant	NOUN
inlawrev-2428	421	26	for	for	ADP
inlawrev-2428	421	27	fabrication	fabrication	NOUN
inlawrev-2428	421	28	would	would	AUX
inlawrev-2428	421	29	be	be	AUX
inlawrev-2428	421	30	taxed	tax	VERB
inlawrev-2428	421	31	at	at	ADP
inlawrev-2428	421	32	substantially	substantially	ADV
inlawrev-2428	421	33	different	different	ADJ
inlawrev-2428	421	34	values	value	NOUN
inlawrev-2428	421	35	than	than	ADP
inlawrev-2428	421	36	ingots	ingot	NOUN
inlawrev-2428	421	37	which	which	PRON
inlawrev-2428	421	38	had	have	AUX
inlawrev-2428	421	39	,	,	PUNCT
inlawrev-2428	421	40	in	in	ADP
inlawrev-2428	421	41	fact	fact	NOUN
inlawrev-2428	421	42	,	,	PUNCT
inlawrev-2428	421	43	been	be	AUX
inlawrev-2428	421	44	manufactured	manufacture	VERB
inlawrev-2428	421	45	at	at	ADP
inlawrev-2428	421	46	the	the	DET
inlawrev-2428	421	47	second	second	ADJ
inlawrev-2428	421	48	plant	plant	NOUN
inlawrev-2428	421	49	site	site	NOUN
inlawrev-2428	421	50	even	even	ADV
inlawrev-2428	421	51	though	though	SCONJ
inlawrev-2428	421	52	the	the	DET
inlawrev-2428	421	53	first	first	ADJ
inlawrev-2428	421	54	class	class	NOUN
inlawrev-2428	421	55	of	of	ADP
inlawrev-2428	421	56	ingots	ingot	NOUN
inlawrev-2428	421	57	,	,	PUNCT
inlawrev-2428	421	58	those	those	PRON
inlawrev-2428	421	59	shipped	ship	VERB
inlawrev-2428	421	60	to	to	ADP
inlawrev-2428	421	61	the	the	DET
inlawrev-2428	421	62	fabricating	fabricate	VERB
inlawrev-2428	421	63	plant	plant	NOUN
inlawrev-2428	421	64	site	site	NOUN
inlawrev-2428	421	65	,	,	PUNCT
inlawrev-2428	421	66	were	be	AUX
inlawrev-2428	421	67	in	in	ADP
inlawrev-2428	421	68	all	all	DET
inlawrev-2428	421	69	other	other	ADJ
inlawrev-2428	421	70	respects	respect	NOUN
inlawrev-2428	421	71	comparable	comparable	ADJ
inlawrev-2428	421	72	to	to	ADP
inlawrev-2428	421	73	the	the	DET
inlawrev-2428	421	74	second	second	ADJ
inlawrev-2428	421	75	class	class	NOUN
inlawrev-2428	421	76	of	of	ADP
inlawrev-2428	421	77	ingots	ingot	NOUN
inlawrev-2428	421	78	.	.	PUNCT
inlawrev-2428	421	79	'	'	PUNCT
inlawrev-2428	422	1	"	"	PUNCT
inlawrev-2428	422	2	*	*	PUNCT
inlawrev-2428	422	3	the	the	DET
inlawrev-2428	422	4	court	court	NOUN
inlawrev-2428	422	5	concluded	conclude	VERB
inlawrev-2428	422	6	that	that	SCONJ
inlawrev-2428	422	7	the	the	DET
inlawrev-2428	422	8	tax	tax	NOUN
inlawrev-2428	422	9	board	board	NOUN
inlawrev-2428	422	10	's	's	PART
inlawrev-2428	422	11	regulation	regulation	NOUN
inlawrev-2428	422	12	did	do	AUX
inlawrev-2428	422	13	not	not	PART
inlawrev-2428	422	14	provide	provide	VERB
inlawrev-2428	422	15	for	for	ADP
inlawrev-2428	422	16	a	a	DET
inlawrev-2428	422	17	different	different	ADJ
inlawrev-2428	422	18	valuation	valuation	NOUN
inlawrev-2428	422	19	method	method	NOUN
inlawrev-2428	422	20	for	for	ADP
inlawrev-2428	422	21	ingots	ingot	NOUN
inlawrev-2428	422	22	produced	produce	VERB
inlawrev-2428	422	23	at	at	ADP
inlawrev-2428	422	24	one	one	NUM
inlawrev-2428	422	25	plant	plant	NOUN
inlawrev-2428	422	26	and	and	CCONJ
inlawrev-2428	422	27	shipped	ship	VERB
inlawrev-2428	422	28	to	to	ADP
inlawrev-2428	422	29	another	another	DET
inlawrev-2428	422	30	plant	plant	NOUN
inlawrev-2428	422	31	for	for	ADP
inlawrev-2428	422	32	further	further	ADJ
inlawrev-2428	422	33	processing	processing	NOUN
inlawrev-2428	422	34	.	.	PUNCT
inlawrev-2428	423	1	'"^	'"^	X
inlawrev-2428	423	2	consequently	consequently	ADV
inlawrev-2428	423	3	,	,	PUNCT
inlawrev-2428	423	4	the	the	DET
inlawrev-2428	423	5	court	court	NOUN
inlawrev-2428	423	6	held	hold	VERB
inlawrev-2428	423	7	that	that	SCONJ
inlawrev-2428	423	8	alcoa	alcoa	PROPN
inlawrev-2428	423	9	's	's	PART
inlawrev-2428	423	10	reporting	reporting	NOUN
inlawrev-2428	423	11	of	of	ADP
inlawrev-2428	423	12	its	its	PRON
inlawrev-2428	423	13	inventory	inventory	NOUN
inlawrev-2428	423	14	was	be	AUX
inlawrev-2428	423	15	correct	correct	ADJ
inlawrev-2428	423	16	and	and	CCONJ
inlawrev-2428	423	17	consistent	consistent	ADJ
inlawrev-2428	423	18	with	with	ADP
inlawrev-2428	423	19	the	the	DET
inlawrev-2428	423	20	tax	tax	NOUN
inlawrev-2428	423	21	board	board	NOUN
inlawrev-2428	423	22	's	's	PART
inlawrev-2428	423	23	regulation	regulation	NOUN
inlawrev-2428	423	24	.	.	PUNCT
inlawrev-2428	423	25	'	'	PUNCT
inlawrev-2428	424	1	"	"	PUNCT
inlawrev-2428	424	2	*	*	PUNCT
inlawrev-2428	424	3	the	the	DET
inlawrev-2428	424	4	court	court	NOUN
inlawrev-2428	424	5	,	,	PUNCT
inlawrev-2428	424	6	in	in	ADP
inlawrev-2428	424	7	reaching	reach	VERB
inlawrev-2428	424	8	this	this	DET
inlawrev-2428	424	9	conclusion	conclusion	NOUN
inlawrev-2428	424	10	,	,	PUNCT
inlawrev-2428	424	11	observed	observe	VERB
inlawrev-2428	424	12	that	that	SCONJ
inlawrev-2428	424	13	a	a	DET
inlawrev-2428	424	14	taxing	tax	VERB
inlawrev-2428	424	15	authority	authority	NOUN
inlawrev-2428	424	16	may	may	AUX
inlawrev-2428	424	17	not	not	PART
inlawrev-2428	424	18	abandon	abandon	VERB
inlawrev-2428	424	19	its	its	PRON
inlawrev-2428	424	20	own	own	ADJ
inlawrev-2428	424	21	regulations	regulation	NOUN
inlawrev-2428	424	22	.	.	PUNCT
inlawrev-2428	425	1	'	'	PUNCT
inlawrev-2428	425	2	"	"	PUNCT
inlawrev-2428	425	3	^402	^402	X
inlawrev-2428	425	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	425	5	1316	1316	NUM
inlawrev-2428	425	6	(	(	PUNCT
inlawrev-2428	425	7	ind	ind	NOUN
inlawrev-2428	425	8	.	.	PUNCT
inlawrev-2428	426	1	ct	ct	PROPN
inlawrev-2428	426	2	.	.	PUNCT
inlawrev-2428	427	1	app	app	PROPN
inlawrev-2428	427	2	.	.	PROPN
inlawrev-2428	427	3	1980	1980	NUM
inlawrev-2428	427	4	)	)	PUNCT
inlawrev-2428	427	5	.	.	PUNCT
inlawrev-2428	428	1	'	'	PUNCT
inlawrev-2428	428	2	"	"	PUNCT
inlawrev-2428	428	3	^50	^50	VERB
inlawrev-2428	428	4	ind	ind	NOUN
inlawrev-2428	428	5	.	.	PUNCT
inlawrev-2428	429	1	ad	ad	NOUN
inlawrev-2428	429	2	.	.	PUNCT
inlawrev-2428	430	1	code	code	PROPN
inlawrev-2428	430	2	§	§	PROPN
inlawrev-2428	430	3	§	§	PROPN
inlawrev-2428	430	4	4	4	NUM
inlawrev-2428	430	5	-	-	SYM
inlawrev-2428	430	6	3	3	NUM
inlawrev-2428	430	7	-	-	SYM
inlawrev-2428	430	8	1	1	NUM
inlawrev-2428	430	9	to	to	ADP
inlawrev-2428	430	10	-10	-10	NUM
inlawrev-2428	430	11	(	(	PUNCT
inlawrev-2428	430	12	1979	1979	NUM
inlawrev-2428	430	13	)	)	PUNCT
inlawrev-2428	430	14	.	.	PUNCT
inlawrev-2428	431	1	"	"	PUNCT
inlawrev-2428	431	2	"	"	PUNCT
inlawrev-2428	431	3	402	402	NUM
inlawrev-2428	431	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	431	5	at	at	ADP
inlawrev-2428	431	6	1321	1321	NUM
inlawrev-2428	431	7	.	.	PUNCT
inlawrev-2428	432	1	"	"	PUNCT
inlawrev-2428	432	2	"	"	PUNCT
inlawrev-2428	432	3	i	i	PRON
inlawrev-2428	432	4	d.	d.	PROPN
inlawrev-2428	432	5	'	'	PUNCT
inlawrev-2428	432	6	"	"	PUNCT
inlawrev-2428	432	7	'	'	PUNCT
inlawrev-2428	432	8	i	i	PRON
inlawrev-2428	432	9	d.	d.	PROPN
inlawrev-2428	432	10	1981	1981	NUM
inlawrev-2428	432	11	)	)	PUNCT
inlawrev-2428	432	12	sur	sur	PROPN
inlawrev-2428	432	13	veytaxa	veytaxa	PROPN
inlawrev-2428	432	14	tion	tion	NOUN
inlawrev-2428	432	15	541	541	NUM
inlawrev-2428	432	16	the	the	DET
inlawrev-2428	432	17	second	second	ADJ
inlawrev-2428	432	18	issue	issue	NOUN
inlawrev-2428	432	19	in	in	ADP
inlawrev-2428	432	20	alcoa	alcoa	PROPN
inlawrev-2428	432	21	involved	involve	VERB
inlawrev-2428	432	22	the	the	DET
inlawrev-2428	432	23	timeliness	timeliness	NOUN
inlawrev-2428	432	24	of	of	ADP
inlawrev-2428	432	25	the	the	DET
inlawrev-2428	432	26	tax	tax	NOUN
inlawrev-2428	432	27	board	board	NOUN
inlawrev-2428	432	28	's	's	PART
inlawrev-2428	432	29	assessment	assessment	NOUN
inlawrev-2428	432	30	for	for	ADP
inlawrev-2428	432	31	the	the	DET
inlawrev-2428	432	32	1974	1974	NUM
inlawrev-2428	432	33	returns	return	NOUN
inlawrev-2428	432	34	.	.	PUNCT
inlawrev-2428	433	1	the	the	DET
inlawrev-2428	433	2	court	court	NOUN
inlawrev-2428	433	3	once	once	ADV
inlawrev-2428	433	4	again	again	ADV
inlawrev-2428	433	5	criticized	criticize	VERB
inlawrev-2428	433	6	the	the	DET
inlawrev-2428	433	7	tax	tax	NOUN
inlawrev-2428	433	8	board	board	NOUN
inlawrev-2428	433	9	's	's	PART
inlawrev-2428	433	10	efforts	effort	NOUN
inlawrev-2428	433	11	to	to	PART
inlawrev-2428	433	12	characterize	characterize	VERB
inlawrev-2428	433	13	its	its	PRON
inlawrev-2428	433	14	audit	audit	NOUN
inlawrev-2428	433	15	procedures	procedure	NOUN
inlawrev-2428	433	16	as	as	ADP
inlawrev-2428	433	17	constituting	constitute	VERB
inlawrev-2428	433	18	a	a	DET
inlawrev-2428	433	19	"	"	PUNCT
inlawrev-2428	433	20	hearing"'"^	hearing"'"^	NOUN
inlawrev-2428	433	21	within	within	ADP
inlawrev-2428	433	22	the	the	DET
inlawrev-2428	433	23	requirement	requirement	NOUN
inlawrev-2428	433	24	of	of	ADP
inlawrev-2428	433	25	the	the	DET
inlawrev-2428	433	26	statute	statute	NOUN
inlawrev-2428	433	27	'	'	PUNCT
inlawrev-2428	433	28	"	"	PUNCT
inlawrev-2428	433	29	*	*	PUNCT
inlawrev-2428	433	30	which	which	PRON
inlawrev-2428	433	31	mandates	mandate	VERB
inlawrev-2428	433	32	a	a	DET
inlawrev-2428	433	33	hearing	hearing	NOUN
inlawrev-2428	433	34	before	before	ADP
inlawrev-2428	433	35	the	the	DET
inlawrev-2428	433	36	issuance	issuance	NOUN
inlawrev-2428	433	37	of	of	ADP
inlawrev-2428	433	38	a	a	DET
inlawrev-2428	433	39	final	final	ADJ
inlawrev-2428	433	40	notice	notice	NOUN
inlawrev-2428	433	41	of	of	ADP
inlawrev-2428	433	42	assessment	assessment	NOUN
inlawrev-2428	433	43	.	.	PUNCT
inlawrev-2428	434	1	the	the	DET
inlawrev-2428	434	2	court	court	NOUN
inlawrev-2428	434	3	said	say	VERB
inlawrev-2428	434	4	,	,	PUNCT
inlawrev-2428	434	5	"	"	PUNCT
inlawrev-2428	434	6	due	due	ADJ
inlawrev-2428	434	7	process	process	NOUN
inlawrev-2428	434	8	requires	require	VERB
inlawrev-2428	434	9	that	that	SCONJ
inlawrev-2428	434	10	a	a	DET
inlawrev-2428	434	11	hearing	hearing	NOUN
inlawrev-2428	434	12	must	must	AUX
inlawrev-2428	434	13	encompass	encompass	VERB
inlawrev-2428	434	14	more	more	ADJ
inlawrev-2428	434	15	than	than	ADP
inlawrev-2428	434	16	a	a	DET
inlawrev-2428	434	17	mere	mere	ADJ
inlawrev-2428	434	18	audit	audit	NOUN
inlawrev-2428	434	19	or	or	CCONJ
inlawrev-2428	434	20	.	.	PUNCT
inlawrev-2428	434	21	.	.	PUNCT
inlawrev-2428	434	22	.	.	PUNCT
inlawrev-2428	435	1	investigation	investigation	NOUN
inlawrev-2428	435	2	.	.	PUNCT
inlawrev-2428	436	1	"'"^	"'"^	PROPN
inlawrev-2428	436	2	the	the	DET
inlawrev-2428	436	3	court	court	NOUN
inlawrev-2428	436	4	concluded	conclude	VERB
inlawrev-2428	436	5	that	that	SCONJ
inlawrev-2428	436	6	alcoa	alcoa	PROPN
inlawrev-2428	436	7	had	have	AUX
inlawrev-2428	436	8	not	not	PART
inlawrev-2428	436	9	been	be	AUX
inlawrev-2428	436	10	accorded	accord	VERB
inlawrev-2428	436	11	a	a	DET
inlawrev-2428	436	12	timely	timely	ADJ
inlawrev-2428	436	13	hearing	hearing	NOUN
inlawrev-2428	436	14	by	by	ADP
inlawrev-2428	436	15	the	the	DET
inlawrev-2428	436	16	tax	tax	NOUN
inlawrev-2428	436	17	board	board	NOUN
inlawrev-2428	436	18	"	"	PUNCT
inlawrev-2428	436	19	"	"	PUNCT
inlawrev-2428	436	20	and	and	CCONJ
inlawrev-2428	436	21	,	,	PUNCT
inlawrev-2428	436	22	accordingly	accordingly	ADV
inlawrev-2428	436	23	,	,	PUNCT
inlawrev-2428	436	24	the	the	DET
inlawrev-2428	436	25	board	board	NOUN
inlawrev-2428	436	26	's	's	PART
inlawrev-2428	436	27	issuance	issuance	NOUN
inlawrev-2428	436	28	of	of	ADP
inlawrev-2428	436	29	an	an	DET
inlawrev-2428	436	30	assessment	assessment	NOUN
inlawrev-2428	436	31	for	for	ADP
inlawrev-2428	436	32	1974	1974	NUM
inlawrev-2428	436	33	occurred	occur	VERB
inlawrev-2428	436	34	after	after	ADP
inlawrev-2428	436	35	the	the	DET
inlawrev-2428	436	36	appropriate	appropriate	ADJ
inlawrev-2428	436	37	limitation	limitation	NOUN
inlawrev-2428	436	38	period	period	NOUN
inlawrev-2428	436	39	'	'	PUNCT
inlawrev-2428	436	40	"	"	PUNCT
inlawrev-2428	436	41	had	have	AUX
inlawrev-2428	436	42	run	run	VERB
inlawrev-2428	436	43	.	.	PUNCT
inlawrev-2428	437	1	the	the	DET
inlawrev-2428	437	2	decision	decision	NOUN
inlawrev-2428	437	3	in	in	ADP
inlawrev-2428	437	4	stokely	stokely	NOUN
inlawrev-2428	437	5	-	-	PUNCT
inlawrev-2428	437	6	van	van	PROPN
inlawrev-2428	437	7	camp	camp	PROPN
inlawrev-2428	437	8	,	,	PUNCT
inlawrev-2428	437	9	inc	inc	PROPN
inlawrev-2428	437	10	.	.	PROPN
inlawrev-2428	437	11	v.	v.	ADP
inlawrev-2428	437	12	state	state	PROPN
inlawrev-2428	437	13	board	board	PROPN
inlawrev-2428	437	14	of	of	ADP
inlawrev-2428	437	15	tax	tax	NOUN
inlawrev-2428	437	16	commissioners^^^	commissioners^^^	PROPN
inlawrev-2428	437	17	presented	present	VERB
inlawrev-2428	437	18	the	the	DET
inlawrev-2428	437	19	opportunity	opportunity	NOUN
inlawrev-2428	437	20	for	for	ADP
inlawrev-2428	437	21	a	a	DET
inlawrev-2428	437	22	comprehensive	comprehensive	ADJ
inlawrev-2428	437	23	judicial	judicial	ADJ
inlawrev-2428	437	24	review	review	NOUN
inlawrev-2428	437	25	of	of	ADP
inlawrev-2428	437	26	the	the	DET
inlawrev-2428	437	27	statutory	statutory	ADJ
inlawrev-2428	437	28	assessing	assess	VERB
inlawrev-2428	437	29	procedure	procedure	NOUN
inlawrev-2428	437	30	for	for	ADP
inlawrev-2428	437	31	inventories	inventory	NOUN
inlawrev-2428	437	32	of	of	ADP
inlawrev-2428	437	33	taxpayers	taxpayer	NOUN
inlawrev-2428	437	34	described	describe	VERB
inlawrev-2428	437	35	as	as	ADP
inlawrev-2428	437	36	"	"	PUNCT
inlawrev-2428	437	37	first	first	ADJ
inlawrev-2428	437	38	processer[s	processer[s	NOUN
inlawrev-2428	437	39	]	]	PUNCT
inlawrev-2428	437	40	of	of	ADP
inlawrev-2428	437	41	perishable	perishable	ADJ
inlawrev-2428	437	42	horticultural	horticultural	ADJ
inlawrev-2428	437	43	products	product	NOUN
inlawrev-2428	437	44	.	.	PUNCT
inlawrev-2428	438	1	""^	""^	VERB
inlawrev-2428	438	2	however	however	ADV
inlawrev-2428	438	3	,	,	PUNCT
inlawrev-2428	438	4	the	the	DET
inlawrev-2428	438	5	court	court	NOUN
inlawrev-2428	438	6	of	of	ADP
inlawrev-2428	438	7	appeals	appeal	NOUN
inlawrev-2428	438	8	summarily	summarily	ADV
inlawrev-2428	438	9	disposed	dispose	VERB
inlawrev-2428	438	10	of	of	ADP
inlawrev-2428	438	11	the	the	DET
inlawrev-2428	438	12	appeal	appeal	NOUN
inlawrev-2428	438	13	by	by	ADP
inlawrev-2428	438	14	holding	hold	VERB
inlawrev-2428	438	15	that	that	SCONJ
inlawrev-2428	438	16	the	the	DET
inlawrev-2428	438	17	tax	tax	NOUN
inlawrev-2428	438	18	board	board	NOUN
inlawrev-2428	438	19	's	's	PART
inlawrev-2428	438	20	reassessment	reassessment	NOUN
inlawrev-2428	438	21	of	of	ADP
inlawrev-2428	438	22	stokely	stokely	PROPN
inlawrev-2428	438	23	was	be	AUX
inlawrev-2428	438	24	invalid	invalid	ADJ
inlawrev-2428	438	25	because	because	SCONJ
inlawrev-2428	438	26	the	the	DET
inlawrev-2428	438	27	board	board	NOUN
inlawrev-2428	438	28	had	have	AUX
inlawrev-2428	438	29	failed	fail	VERB
inlawrev-2428	438	30	to	to	PART
inlawrev-2428	438	31	enter	enter	VERB
inlawrev-2428	438	32	written	write	VERB
inlawrev-2428	438	33	findings	finding	NOUN
inlawrev-2428	438	34	in	in	ADP
inlawrev-2428	438	35	support	support	NOUN
inlawrev-2428	438	36	of	of	ADP
inlawrev-2428	438	37	its	its	PRON
inlawrev-2428	438	38	order	order	NOUN
inlawrev-2428	438	39	.	.	PUNCT
inlawrev-2428	439	1	"	"	PUNCT
inlawrev-2428	439	2	^	^	PUNCT
inlawrev-2428	439	3	the	the	DET
inlawrev-2428	439	4	court	court	NOUN
inlawrev-2428	439	5	of	of	ADP
inlawrev-2428	439	6	appeals	appeals	PROPN
inlawrev-2428	439	7	remanded	remand	VERB
inlawrev-2428	439	8	the	the	DET
inlawrev-2428	439	9	case	case	NOUN
inlawrev-2428	439	10	to	to	ADP
inlawrev-2428	439	11	the	the	DET
inlawrev-2428	439	12	trial	trial	NOUN
inlawrev-2428	439	13	court	court	NOUN
inlawrev-2428	439	14	with	with	ADP
inlawrev-2428	439	15	instructions	instruction	NOUN
inlawrev-2428	439	16	to	to	PART
inlawrev-2428	439	17	set	set	VERB
inlawrev-2428	439	18	aside	aside	ADP
inlawrev-2428	439	19	the	the	DET
inlawrev-2428	439	20	final	final	ADJ
inlawrev-2428	439	21	assessment	assessment	NOUN
inlawrev-2428	439	22	and	and	CCONJ
inlawrev-2428	439	23	to	to	PART
inlawrev-2428	439	24	remand	remand	VERB
inlawrev-2428	439	25	the	the	DET
inlawrev-2428	439	26	case	case	NOUN
inlawrev-2428	439	27	to	to	ADP
inlawrev-2428	439	28	the	the	DET
inlawrev-2428	439	29	board	board	NOUN
inlawrev-2428	439	30	for	for	ADP
inlawrev-2428	439	31	written	write	VERB
inlawrev-2428	439	32	findings	finding	NOUN
inlawrev-2428	439	33	in	in	ADP
inlawrev-2428	439	34	support	support	NOUN
inlawrev-2428	439	35	of	of	ADP
inlawrev-2428	439	36	any	any	DET
inlawrev-2428	439	37	reassessment	reassessment	NOUN
inlawrev-2428	439	38	of	of	ADP
inlawrev-2428	439	39	stokely	stokely	NOUN
inlawrev-2428	439	40	.	.	PUNCT
inlawrev-2428	440	1	"^	"^	VERB
inlawrev-2428	440	2	stokely	stokely	NOUN
inlawrev-2428	440	3	-	-	PUNCT
inlawrev-2428	440	4	van	van	PROPN
inlawrev-2428	440	5	camp	camp	NOUN
inlawrev-2428	440	6	is	be	AUX
inlawrev-2428	440	7	a	a	DET
inlawrev-2428	440	8	significant	significant	ADJ
inlawrev-2428	440	9	decision	decision	NOUN
inlawrev-2428	440	10	because	because	SCONJ
inlawrev-2428	440	11	the	the	DET
inlawrev-2428	440	12	court	court	NOUN
inlawrev-2428	440	13	specifically	specifically	ADV
inlawrev-2428	440	14	held	hold	VERB
inlawrev-2428	440	15	that	that	SCONJ
inlawrev-2428	440	16	although	although	SCONJ
inlawrev-2428	440	17	the	the	DET
inlawrev-2428	440	18	state	state	NOUN
inlawrev-2428	440	19	tax	tax	NOUN
inlawrev-2428	440	20	board	board	NOUN
inlawrev-2428	440	21	had	have	AUX
inlawrev-2428	440	22	been	be	AUX
inlawrev-2428	440	23	explicitly	explicitly	ADV
inlawrev-2428	440	24	excluded	exclude	VERB
inlawrev-2428	440	25	from	from	ADP
inlawrev-2428	440	26	the	the	DET
inlawrev-2428	440	27	hearing	hearing	NOUN
inlawrev-2428	440	28	requirements	requirement	NOUN
inlawrev-2428	440	29	of	of	ADP
inlawrev-2428	440	30	the	the	DET
inlawrev-2428	440	31	administrative	administrative	ADJ
inlawrev-2428	440	32	adjudication	adjudication	NOUN
inlawrev-2428	440	33	act,"^	act,"^	PROPN
inlawrev-2428	440	34	the	the	DET
inlawrev-2428	440	35	board	board	NOUN
inlawrev-2428	440	36	should	should	AUX
inlawrev-2428	440	37	nevertheless	nevertheless	ADV
inlawrev-2428	440	38	have	have	AUX
inlawrev-2428	440	39	made	make	VERB
inlawrev-2428	440	40	written	write	VERB
inlawrev-2428	440	41	findings	finding	NOUN
inlawrev-2428	440	42	in	in	ADP
inlawrev-2428	440	43	support	support	NOUN
inlawrev-2428	440	44	of	of	ADP
inlawrev-2428	440	45	its	its	PRON
inlawrev-2428	440	46	reassessment	reassessment	NOUN
inlawrev-2428	440	47	order	order	NOUN
inlawrev-2428	440	48	.	.	PUNCT
inlawrev-2428	441	1	"	"	PUNCT
inlawrev-2428	441	2	^	^	PUNCT
inlawrev-2428	441	3	in	in	ADP
inlawrev-2428	441	4	reaching	reach	VERB
inlawrev-2428	441	5	that	that	DET
inlawrev-2428	441	6	conclusion	conclusion	NOUN
inlawrev-2428	441	7	,	,	PUNCT
inlawrev-2428	441	8	the	the	DET
inlawrev-2428	441	9	court	court	NOUN
inlawrev-2428	441	10	stated	state	VERB
inlawrev-2428	441	11	:	:	PUNCT
inlawrev-2428	441	12	the	the	DET
inlawrev-2428	441	13	practical	practical	ADJ
inlawrev-2428	441	14	reasons	reason	NOUN
inlawrev-2428	441	15	for	for	ADP
inlawrev-2428	441	16	requiring	require	VERB
inlawrev-2428	441	17	administrative	administrative	ADJ
inlawrev-2428	441	18	findings	finding	NOUN
inlawrev-2428	441	19	are	be	AUX
inlawrev-2428	441	20	so	so	ADV
inlawrev-2428	441	21	powerful	powerful	ADJ
inlawrev-2428	441	22	that	that	SCONJ
inlawrev-2428	441	23	the	the	DET
inlawrev-2428	441	24	requirement	requirement	NOUN
inlawrev-2428	441	25	has	have	AUX
inlawrev-2428	441	26	been	be	AUX
inlawrev-2428	441	27	imposed	impose	VERB
inlawrev-2428	441	28	with	with	ADP
inlawrev-2428	441	29	remarkable	remarkable	ADJ
inlawrev-2428	441	30	uniformity	uniformity	NOUN
inlawrev-2428	441	31	by	by	ADP
inlawrev-2428	441	32	virtually	virtually	ADV
inlawrev-2428	441	33	all	all	DET
inlawrev-2428	441	34	federal	federal	ADJ
inlawrev-2428	441	35	and	and	CCONJ
inlawrev-2428	441	36	state	state	NOUN
inlawrev-2428	441	37	courts	court	NOUN
inlawrev-2428	441	38	,	,	PUNCT
inlawrev-2428	441	39	irrespective	irrespective	ADV
inlawrev-2428	441	40	of	of	ADP
inlawrev-2428	441	41	a	a	DET
inlawrev-2428	441	42	statutory	statutory	ADJ
inlawrev-2428	441	43	requirement	requirement	NOUN
inlawrev-2428	441	44	.	.	PUNCT
inlawrev-2428	442	1	the	the	DET
inlawrev-2428	442	2	reasons	reason	NOUN
inlawrev-2428	442	3	have	have	VERB
inlawrev-2428	442	4	to	to	PART
inlawrev-2428	442	5	do	do	VERB
inlawrev-2428	442	6	with	with	ADP
inlawrev-2428	442	7	facilitating	facilitate	VERB
inlawrev-2428	442	8	judicial	judicial	ADJ
inlawrev-2428	442	9	review	review	NOUN
inlawrev-2428	442	10	,	,	PUNCT
inlawrev-2428	442	11	avoiding	avoid	VERB
inlawrev-2428	442	12	judicial	judicial	ADJ
inlawrev-2428	442	13	usurpation	usurpation	NOUN
inlawrev-2428	442	14	of	of	ADP
inlawrev-2428	442	15	administrative	administrative	ADJ
inlawrev-2428	442	16	consideration	consideration	NOUN
inlawrev-2428	442	17	,	,	PUNCT
inlawrev-2428	442	18	helping	help	VERB
inlawrev-2428	442	19	parties	party	NOUN
inlawrev-2428	442	20	"	"	PUNCT
inlawrev-2428	442	21	"	"	PUNCT
inlawrev-2428	442	22	see	see	VERB
inlawrev-2428	442	23	whirlpool	whirlpool	PROPN
inlawrev-2428	442	24	corp	corp	PROPN
inlawrev-2428	442	25	.	.	PROPN
inlawrev-2428	443	1	v.	v.	ADP
inlawrev-2428	443	2	state	state	PROPN
inlawrev-2428	443	3	bd	bd	PROPN
inlawrev-2428	443	4	.	.	PROPN
inlawrev-2428	443	5	of	of	ADP
inlawrev-2428	443	6	tax	tax	NOUN
inlawrev-2428	443	7	comm'rs	comm'rs	NOUN
inlawrev-2428	443	8	,	,	PUNCT
inlawrev-2428	443	9	167	167	NUM
inlawrev-2428	443	10	ind	ind	NOUN
inlawrev-2428	443	11	.	.	PUNCT
inlawrev-2428	444	1	app	app	PROPN
inlawrev-2428	444	2	.	.	PROPN
inlawrev-2428	445	1	216	216	NUM
inlawrev-2428	445	2	,	,	PUNCT
inlawrev-2428	445	3	338	338	NUM
inlawrev-2428	445	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	445	5	501	501	NUM
inlawrev-2428	445	6	(	(	PUNCT
inlawrev-2428	445	7	1975	1975	NUM
inlawrev-2428	445	8	)	)	PUNCT
inlawrev-2428	445	9	.	.	PUNCT
inlawrev-2428	446	1	'	'	PUNCT
inlawrev-2428	446	2	"	"	PUNCT
inlawrev-2428	446	3	'	'	PUNCT
inlawrev-2428	446	4	ind	ind	NOUN
inlawrev-2428	446	5	.	.	PUNCT
inlawrev-2428	447	1	code	code	PROPN
inlawrev-2428	447	2	§	§	PROPN
inlawrev-2428	447	3	6	6	NUM
inlawrev-2428	447	4	-	-	SYM
inlawrev-2428	447	5	1.1	1.1	NUM
inlawrev-2428	447	6	-	-	PUNCT
inlawrev-2428	447	7	14	14	NUM
inlawrev-2428	447	8	-	-	SYM
inlawrev-2428	447	9	11	11	NUM
inlawrev-2428	447	10	(	(	PUNCT
inlawrev-2428	447	11	1976	1976	NUM
inlawrev-2428	447	12	)	)	PUNCT
inlawrev-2428	447	13	.	.	PUNCT
inlawrev-2428	448	1	"	"	PUNCT
inlawrev-2428	448	2	"	"	PUNCT
inlawrev-2428	448	3	402	402	NUM
inlawrev-2428	448	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	448	5	at	at	ADP
inlawrev-2428	448	6	1323	1323	NUM
inlawrev-2428	448	7	.	.	PUNCT
inlawrev-2428	448	8	'	'	PUNCT
inlawrev-2428	448	9	"	"	PUNCT
inlawrev-2428	448	10	ind	ind	PROPN
inlawrev-2428	448	11	.	.	PUNCT
inlawrev-2428	448	12	code	code	PROPN
inlawrev-2428	448	13	§	§	PROPN
inlawrev-2428	448	14	6	6	NUM
inlawrev-2428	448	15	-	-	SYM
inlawrev-2428	448	16	1.1	1.1	NUM
inlawrev-2428	448	17	-	-	PUNCT
inlawrev-2428	448	18	16	16	NUM
inlawrev-2428	448	19	-	-	SYM
inlawrev-2428	448	20	1	1	NUM
inlawrev-2428	448	21	(	(	PUNCT
inlawrev-2428	448	22	1976	1976	NUM
inlawrev-2428	448	23	)	)	PUNCT
inlawrev-2428	448	24	.	.	PUNCT
inlawrev-2428	449	1	"	"	PUNCT
inlawrev-2428	449	2	'	'	PUNCT
inlawrev-2428	449	3	394	394	NUM
inlawrev-2428	449	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	449	5	209	209	NUM
inlawrev-2428	449	6	(	(	PUNCT
inlawrev-2428	449	7	ind	ind	NOUN
inlawrev-2428	449	8	.	.	PUNCT
inlawrev-2428	450	1	ct	ct	PROPN
inlawrev-2428	450	2	.	.	PUNCT
inlawrev-2428	451	1	app	app	PROPN
inlawrev-2428	451	2	.	.	PROPN
inlawrev-2428	451	3	1979	1979	NUM
inlawrev-2428	451	4	)	)	PUNCT
inlawrev-2428	451	5	.	.	PUNCT
inlawrev-2428	452	1	"	"	PUNCT
inlawrev-2428	452	2	'	'	PUNCT
inlawrev-2428	452	3	i	i	PRON
inlawrev-2428	452	4	d.	d.	PROPN
inlawrev-2428	452	5	at	at	ADP
inlawrev-2428	452	6	210	210	NUM
inlawrev-2428	452	7	.	.	PUNCT
inlawrev-2428	453	1	see	see	VERB
inlawrev-2428	453	2	ind	ind	PROPN
inlawrev-2428	453	3	.	.	PUNCT
inlawrev-2428	454	1	code	code	PROPN
inlawrev-2428	454	2	§	§	PROPN
inlawrev-2428	454	3	6	6	NUM
inlawrev-2428	454	4	-	-	SYM
inlawrev-2428	454	5	1.1	1.1	NUM
inlawrev-2428	454	6	-	-	PUNCT
inlawrev-2428	454	7	3	3	NUM
inlawrev-2428	454	8	-	-	SYM
inlawrev-2428	454	9	13	13	NUM
inlawrev-2428	454	10	(	(	PUNCT
inlawrev-2428	454	11	1976	1976	NUM
inlawrev-2428	454	12	)	)	PUNCT
inlawrev-2428	454	13	.	.	PUNCT
inlawrev-2428	455	1	"	"	PUNCT
inlawrev-2428	455	2	'	'	PUNCT
inlawrev-2428	455	3	394	394	NUM
inlawrev-2428	455	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	455	5	at	at	ADP
inlawrev-2428	455	6	211	211	NUM
inlawrev-2428	455	7	.	.	PUNCT
inlawrev-2428	456	1	"	"	PUNCT
inlawrev-2428	456	2	yd	yd	AUX
inlawrev-2428	456	3	"	"	PUNCT
inlawrev-2428	456	4	'	'	PUNCT
inlawrev-2428	456	5	see	see	VERB
inlawrev-2428	456	6	ind	ind	NOUN
inlawrev-2428	456	7	.	.	PUNCT
inlawrev-2428	457	1	code	code	PROPN
inlawrev-2428	457	2	§	§	PROPN
inlawrev-2428	457	3	4	4	NUM
inlawrev-2428	457	4	-	-	SYM
inlawrev-2428	457	5	22	22	NUM
inlawrev-2428	457	6	-	-	PUNCT
inlawrev-2428	457	7	1	1	NUM
inlawrev-2428	457	8	-	-	SYM
inlawrev-2428	457	9	2	2	NUM
inlawrev-2428	457	10	(	(	PUNCT
inlawrev-2428	457	11	1976	1976	NUM
inlawrev-2428	457	12	)	)	PUNCT
inlawrev-2428	457	13	.	.	PUNCT
inlawrev-2428	458	1	"	"	PUNCT
inlawrev-2428	458	2	'	'	PUNCT
inlawrev-2428	458	3	394	394	NUM
inlawrev-2428	458	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	458	5	at	at	ADP
inlawrev-2428	458	6	210	210	NUM
inlawrev-2428	458	7	-	-	SYM
inlawrev-2428	458	8	11	11	NUM
inlawrev-2428	458	9	.	.	PUNCT
inlawrev-2428	459	1	542	542	NUM
inlawrev-2428	459	2	indiana	indiana	PROPN
inlawrev-2428	459	3	law	law	PROPN
inlawrev-2428	459	4	review	review	NOUN
inlawrev-2428	460	1	[	[	X
inlawrev-2428	460	2	vol	vol	NOUN
inlawrev-2428	460	3	.	.	NOUN
inlawrev-2428	460	4	14:523	14:523	NUM
inlawrev-2428	460	5	plan	plan	VERB
inlawrev-2428	460	6	their	their	PRON
inlawrev-2428	460	7	cases	case	NOUN
inlawrev-2428	460	8	for	for	ADP
inlawrev-2428	460	9	rehearings	rehearing	NOUN
inlawrev-2428	460	10	and	and	CCONJ
inlawrev-2428	460	11	judicial	judicial	ADJ
inlawrev-2428	460	12	review	review	NOUN
inlawrev-2428	460	13	,	,	PUNCT
inlawrev-2428	460	14	and	and	CCONJ
inlawrev-2428	460	15	keeping	keep	VERB
inlawrev-2428	460	16	agencies	agency	NOUN
inlawrev-2428	460	17	within	within	ADP
inlawrev-2428	460	18	their	their	PRON
inlawrev-2428	460	19	jurisdiction	jurisdiction	NOUN
inlawrev-2428	460	20	.	.	PUNCT
inlawrev-2428	461	1	"	"	PUNCT
inlawrev-2428	461	2	*	*	PUNCT
inlawrev-2428	461	3	h.	h.	PROPN
inlawrev-2428	461	4	indiana	indiana	PROPN
inlawrev-2428	461	5	intangibles	intangibles	PROPN
inlawrev-2428	461	6	tax	tax	VERB
inlawrev-2428	461	7	one	one	NUM
inlawrev-2428	461	8	of	of	ADP
inlawrev-2428	461	9	the	the	DET
inlawrev-2428	461	10	most	most	ADV
inlawrev-2428	461	11	important	important	ADJ
inlawrev-2428	461	12	indiana	indiana	PROPN
inlawrev-2428	461	13	state	state	PROPN
inlawrev-2428	461	14	tax	tax	NOUN
inlawrev-2428	461	15	decisions	decision	NOUN
inlawrev-2428	461	16	handed	hand	VERB
inlawrev-2428	461	17	down	down	ADP
inlawrev-2428	461	18	during	during	ADP
inlawrev-2428	461	19	the	the	DET
inlawrev-2428	461	20	1979	1979	NUM
inlawrev-2428	461	21	-	-	SYM
inlawrev-2428	461	22	1980	1980	NUM
inlawrev-2428	461	23	survey	survey	NOUN
inlawrev-2428	461	24	period	period	NOUN
inlawrev-2428	461	25	was	be	AUX
inlawrev-2428	461	26	meridian	meridian	PROPN
inlawrev-2428	461	27	mortgage	mortgage	PROPN
inlawrev-2428	461	28	co.	co.	PROPN
inlawrev-2428	461	29	v.	v.	ADP
inlawrev-2428	461	30	state	state	NOUN
inlawrev-2428	461	31	.	.	PUNCT
inlawrev-2428	462	1	"^	"^	VERB
inlawrev-2428	462	2	this	this	DET
inlawrev-2428	462	3	case	case	NOUN
inlawrev-2428	462	4	not	not	PART
inlawrev-2428	462	5	only	only	ADV
inlawrev-2428	462	6	involves	involve	VERB
inlawrev-2428	462	7	a	a	DET
inlawrev-2428	462	8	significant	significant	ADJ
inlawrev-2428	462	9	intangibles	intangible	NOUN
inlawrev-2428	462	10	tax	tax	NOUN
inlawrev-2428	462	11	question	question	NOUN
inlawrev-2428	462	12	but	but	CCONJ
inlawrev-2428	462	13	the	the	DET
inlawrev-2428	462	14	court	court	NOUN
inlawrev-2428	462	15	of	of	ADP
inlawrev-2428	462	16	appeals	appeal	NOUN
inlawrev-2428	462	17	,	,	PUNCT
inlawrev-2428	462	18	in	in	ADP
inlawrev-2428	462	19	reaching	reach	VERB
inlawrev-2428	462	20	its	its	PRON
inlawrev-2428	462	21	specific	specific	ADJ
inlawrev-2428	462	22	holding	holding	NOUN
inlawrev-2428	462	23	,	,	PUNCT
inlawrev-2428	462	24	also	also	ADV
inlawrev-2428	462	25	emphasized	emphasize	VERB
inlawrev-2428	462	26	the	the	DET
inlawrev-2428	462	27	principle	principle	NOUN
inlawrev-2428	462	28	that	that	SCONJ
inlawrev-2428	462	29	in	in	ADP
inlawrev-2428	462	30	state	state	NOUN
inlawrev-2428	462	31	tax	tax	NOUN
inlawrev-2428	462	32	matters	matter	NOUN
inlawrev-2428	462	33	the	the	DET
inlawrev-2428	462	34	taxing	tax	VERB
inlawrev-2428	462	35	authorities	authority	NOUN
inlawrev-2428	462	36	must	must	AUX
inlawrev-2428	462	37	look	look	VERB
inlawrev-2428	462	38	to	to	ADP
inlawrev-2428	462	39	the	the	DET
inlawrev-2428	462	40	substance	substance	NOUN
inlawrev-2428	462	41	of	of	ADP
inlawrev-2428	462	42	the	the	DET
inlawrev-2428	462	43	transaction	transaction	NOUN
inlawrev-2428	462	44	and	and	CCONJ
inlawrev-2428	462	45	not	not	PART
inlawrev-2428	462	46	be	be	AUX
inlawrev-2428	462	47	blinded	blind	VERB
inlawrev-2428	462	48	by	by	ADP
inlawrev-2428	462	49	the	the	DET
inlawrev-2428	462	50	formalities	formality	NOUN
inlawrev-2428	462	51	or	or	CCONJ
inlawrev-2428	462	52	"	"	PUNCT
inlawrev-2428	462	53	form	form	NOUN
inlawrev-2428	462	54	"	"	PUNCT
inlawrev-2428	462	55	of	of	ADP
inlawrev-2428	462	56	the	the	DET
inlawrev-2428	462	57	transaction	transaction	NOUN
inlawrev-2428	462	58	.	.	PUNCT
inlawrev-2428	463	1	'^	'^	NOUN
inlawrev-2428	463	2	"	"	PUNCT
inlawrev-2428	463	3	the	the	DET
inlawrev-2428	463	4	specific	specific	ADJ
inlawrev-2428	463	5	issue	issue	NOUN
inlawrev-2428	463	6	before	before	SCONJ
inlawrev-2428	463	7	the	the	DET
inlawrev-2428	463	8	court	court	NOUN
inlawrev-2428	463	9	was	be	AUX
inlawrev-2428	463	10	whether	whether	SCONJ
inlawrev-2428	463	11	meridian	meridian	PROPN
inlawrev-2428	463	12	mortgage	mortgage	NOUN
inlawrev-2428	463	13	,	,	PUNCT
inlawrev-2428	463	14	a	a	DET
inlawrev-2428	463	15	mortgage	mortgage	NOUN
inlawrev-2428	463	16	broker	broker	NOUN
inlawrev-2428	463	17	which	which	PRON
inlawrev-2428	463	18	originated	originate	VERB
inlawrev-2428	463	19	and	and	CCONJ
inlawrev-2428	463	20	serviced	service	VERB
inlawrev-2428	463	21	home	home	NOUN
inlawrev-2428	463	22	mortgage	mortgage	NOUN
inlawrev-2428	463	23	loans	loan	NOUN
inlawrev-2428	463	24	for	for	ADP
inlawrev-2428	463	25	banks	bank	NOUN
inlawrev-2428	463	26	,	,	PUNCT
inlawrev-2428	463	27	title	title	NOUN
inlawrev-2428	463	28	insurance	insurance	NOUN
inlawrev-2428	463	29	companies	company	NOUN
inlawrev-2428	463	30	and	and	CCONJ
inlawrev-2428	463	31	permanent	permanent	ADJ
inlawrev-2428	463	32	investors	investor	NOUN
inlawrev-2428	463	33	,	,	PUNCT
inlawrev-2428	463	34	was	be	AUX
inlawrev-2428	463	35	the	the	DET
inlawrev-2428	463	36	owner	owner	NOUN
inlawrev-2428	463	37	or	or	CCONJ
inlawrev-2428	463	38	the	the	DET
inlawrev-2428	463	39	person	person	NOUN
inlawrev-2428	463	40	controlling	control	VERB
inlawrev-2428	463	41	such	such	ADJ
inlawrev-2428	463	42	mortgage	mortgage	NOUN
inlawrev-2428	463	43	loans	loan	NOUN
inlawrev-2428	463	44	so	so	SCONJ
inlawrev-2428	463	45	as	as	SCONJ
inlawrev-2428	463	46	to	to	PART
inlawrev-2428	463	47	be	be	AUX
inlawrev-2428	463	48	liable	liable	ADJ
inlawrev-2428	463	49	for	for	ADP
inlawrev-2428	463	50	intangibles	intangible	NOUN
inlawrev-2428	463	51	tax	tax	NOUN
inlawrev-2428	463	52	thereon	thereon	NOUN
inlawrev-2428	463	53	.	.	PUNCT
inlawrev-2428	464	1	'^	'^	NOUN
inlawrev-2428	464	2	'	'	PUNCT
inlawrev-2428	464	3	basically	basically	ADV
inlawrev-2428	464	4	,	,	PUNCT
inlawrev-2428	464	5	meridian	meridian	PROPN
inlawrev-2428	464	6	mortgage	mortgage	NOUN
inlawrev-2428	464	7	would	would	AUX
inlawrev-2428	464	8	find	find	VERB
inlawrev-2428	464	9	and	and	CCONJ
inlawrev-2428	464	10	assist	assist	VERB
inlawrev-2428	464	11	prospective	prospective	ADJ
inlawrev-2428	464	12	home	home	NOUN
inlawrev-2428	464	13	buyers	buyer	NOUN
inlawrev-2428	464	14	in	in	ADP
inlawrev-2428	464	15	need	need	NOUN
inlawrev-2428	464	16	of	of	ADP
inlawrev-2428	464	17	mortgage	mortgage	NOUN
inlawrev-2428	464	18	financing	financing	NOUN
inlawrev-2428	464	19	to	to	PART
inlawrev-2428	464	20	obtain	obtain	VERB
inlawrev-2428	464	21	loans	loan	NOUN
inlawrev-2428	464	22	.	.	PUNCT
inlawrev-2428	465	1	pursuant	pursuant	ADJ
inlawrev-2428	465	2	to	to	ADP
inlawrev-2428	465	3	financing	finance	VERB
inlawrev-2428	465	4	agreements	agreement	NOUN
inlawrev-2428	465	5	with	with	ADP
inlawrev-2428	465	6	various	various	ADJ
inlawrev-2428	465	7	banks	bank	NOUN
inlawrev-2428	465	8	and	and	CCONJ
inlawrev-2428	465	9	insurance	insurance	NOUN
inlawrev-2428	465	10	companies	company	NOUN
inlawrev-2428	465	11	.	.	PUNCT
inlawrev-2428	466	1	meridian	meridian	PROPN
inlawrev-2428	466	2	mortgage	mortgage	NOUN
inlawrev-2428	466	3	would	would	AUX
inlawrev-2428	466	4	make	make	VERB
inlawrev-2428	466	5	the	the	DET
inlawrev-2428	466	6	necessary	necessary	ADJ
inlawrev-2428	466	7	arrangements	arrangement	NOUN
inlawrev-2428	466	8	for	for	ADP
inlawrev-2428	466	9	executing	execute	VERB
inlawrev-2428	466	10	the	the	DET
inlawrev-2428	466	11	mortgage	mortgage	NOUN
inlawrev-2428	466	12	loans	loan	NOUN
inlawrev-2428	466	13	,	,	PUNCT
inlawrev-2428	466	14	disbursing	disburse	VERB
inlawrev-2428	466	15	the	the	DET
inlawrev-2428	466	16	mortgage	mortgage	NOUN
inlawrev-2428	466	17	loan	loan	NOUN
inlawrev-2428	466	18	proceeds	proceed	NOUN
inlawrev-2428	466	19	,	,	PUNCT
inlawrev-2428	466	20	and	and	CCONJ
inlawrev-2428	466	21	servicing	service	VERB
inlawrev-2428	466	22	the	the	DET
inlawrev-2428	466	23	mortgage	mortgage	NOUN
inlawrev-2428	466	24	indebtedness	indebtedness	NOUN
inlawrev-2428	466	25	.	.	PUNCT
inlawrev-2428	467	1	under	under	ADP
inlawrev-2428	467	2	the	the	DET
inlawrev-2428	467	3	formal	formal	ADJ
inlawrev-2428	467	4	financing	financing	NOUN
inlawrev-2428	467	5	agreements	agreement	NOUN
inlawrev-2428	467	6	with	with	ADP
inlawrev-2428	467	7	the	the	DET
inlawrev-2428	467	8	banks	bank	NOUN
inlawrev-2428	467	9	and	and	CCONJ
inlawrev-2428	467	10	title	title	NOUN
inlawrev-2428	467	11	companies	company	NOUN
inlawrev-2428	467	12	,	,	PUNCT
inlawrev-2428	467	13	the	the	DET
inlawrev-2428	467	14	clear	clear	ADJ
inlawrev-2428	467	15	legal	legal	ADJ
inlawrev-2428	467	16	implication	implication	NOUN
inlawrev-2428	467	17	was	be	AUX
inlawrev-2428	467	18	that	that	SCONJ
inlawrev-2428	467	19	meridian	meridian	PROPN
inlawrev-2428	467	20	mortgage	mortgage	NOUN
inlawrev-2428	467	21	was	be	AUX
inlawrev-2428	467	22	actually	actually	ADV
inlawrev-2428	467	23	borrowing	borrow	VERB
inlawrev-2428	467	24	funds	fund	NOUN
inlawrev-2428	467	25	from	from	ADP
inlawrev-2428	467	26	these	these	DET
inlawrev-2428	467	27	institutions	institution	NOUN
inlawrev-2428	467	28	and	and	CCONJ
inlawrev-2428	467	29	then	then	ADV
inlawrev-2428	467	30	in	in	ADP
inlawrev-2428	467	31	turn	turn	NOUN
inlawrev-2428	467	32	was	be	AUX
inlawrev-2428	467	33	lending	lend	VERB
inlawrev-2428	467	34	the	the	DET
inlawrev-2428	467	35	funds	fund	NOUN
inlawrev-2428	467	36	to	to	ADP
inlawrev-2428	467	37	the	the	DET
inlawrev-2428	467	38	home	home	NOUN
inlawrev-2428	467	39	buyers	buyer	NOUN
inlawrev-2428	467	40	.	.	PUNCT
inlawrev-2428	468	1	for	for	ADP
inlawrev-2428	468	2	example	example	NOUN
inlawrev-2428	468	3	,	,	PUNCT
inlawrev-2428	468	4	as	as	SCONJ
inlawrev-2428	468	5	the	the	DET
inlawrev-2428	468	6	court	court	NOUN
inlawrev-2428	468	7	observed	observe	VERB
inlawrev-2428	468	8	,	,	PUNCT
inlawrev-2428	468	9	the	the	DET
inlawrev-2428	468	10	title	title	NOUN
inlawrev-2428	468	11	to	to	ADP
inlawrev-2428	468	12	the	the	DET
inlawrev-2428	468	13	home	home	NOUN
inlawrev-2428	468	14	mortgage	mortgage	NOUN
inlawrev-2428	468	15	loans	loan	NOUN
inlawrev-2428	468	16	formally	formally	ADV
inlawrev-2428	468	17	remained	remain	VERB
inlawrev-2428	468	18	in	in	ADP
inlawrev-2428	468	19	the	the	DET
inlawrev-2428	468	20	name	name	NOUN
inlawrev-2428	468	21	of	of	ADP
inlawrev-2428	468	22	meridian	meridian	PROPN
inlawrev-2428	468	23	mortgage	mortgage	NOUN
inlawrev-2428	468	24	until	until	SCONJ
inlawrev-2428	468	25	sold	sell	VERB
inlawrev-2428	468	26	to	to	ADP
inlawrev-2428	468	27	a	a	DET
inlawrev-2428	468	28	permanent	permanent	ADJ
inlawrev-2428	468	29	investor	investor	NOUN
inlawrev-2428	468	30	.	.	PUNCT
inlawrev-2428	469	1	however	however	ADV
inlawrev-2428	469	2	,	,	PUNCT
inlawrev-2428	469	3	after	after	ADP
inlawrev-2428	469	4	observing	observe	VERB
inlawrev-2428	469	5	the	the	DET
inlawrev-2428	469	6	various	various	ADJ
inlawrev-2428	469	7	formalities	formality	NOUN
inlawrev-2428	469	8	of	of	ADP
inlawrev-2428	469	9	the	the	DET
inlawrev-2428	469	10	transactions	transaction	NOUN
inlawrev-2428	469	11	,	,	PUNCT
inlawrev-2428	469	12	the	the	DET
inlawrev-2428	469	13	court	court	NOUN
inlawrev-2428	469	14	of	of	ADP
inlawrev-2428	469	15	appeals	appeal	NOUN
inlawrev-2428	469	16	stated	state	VERB
inlawrev-2428	469	17	:	:	PUNCT
inlawrev-2428	469	18	the	the	DET
inlawrev-2428	469	19	verbiage	verbiage	NOUN
inlawrev-2428	469	20	of	of	ADP
inlawrev-2428	469	21	these	these	DET
inlawrev-2428	469	22	"	"	PUNCT
inlawrev-2428	469	23	loan	loan	NOUN
inlawrev-2428	469	24	"	"	PUNCT
inlawrev-2428	469	25	agreements	agreement	NOUN
inlawrev-2428	469	26	does	do	AUX
inlawrev-2428	469	27	not	not	PART
inlawrev-2428	469	28	accurately	accurately	ADV
inlawrev-2428	469	29	describe	describe	VERB
inlawrev-2428	469	30	the	the	DET
inlawrev-2428	469	31	actual	actual	ADJ
inlawrev-2428	469	32	transaction	transaction	NOUN
inlawrev-2428	469	33	which	which	PRON
inlawrev-2428	469	34	occurs	occur	VERB
inlawrev-2428	469	35	.	.	PUNCT
inlawrev-2428	470	1	they	they	PRON
inlawrev-2428	470	2	recite	recite	VERB
inlawrev-2428	470	3	that	that	SCONJ
inlawrev-2428	470	4	the	the	DET
inlawrev-2428	470	5	bank	bank	NOUN
inlawrev-2428	470	6	"	"	PUNCT
inlawrev-2428	470	7	loans	loan	NOUN
inlawrev-2428	470	8	"	"	PUNCT
inlawrev-2428	470	9	the	the	DET
inlawrev-2428	470	10	money	money	NOUN
inlawrev-2428	470	11	to	to	PART
inlawrev-2428	470	12	meridian	meridian	PROPN
inlawrev-2428	470	13	,	,	PUNCT
inlawrev-2428	470	14	but	but	CCONJ
inlawrev-2428	470	15	meridian	meridian	PROPN
inlawrev-2428	470	16	never	never	ADV
inlawrev-2428	470	17	receives	receive	VERB
inlawrev-2428	470	18	any	any	DET
inlawrev-2428	470	19	such	such	ADJ
inlawrev-2428	470	20	loan	loan	NOUN
inlawrev-2428	470	21	.	.	PUNCT
inlawrev-2428	471	1	meridian	meridian	PROPN
inlawrev-2428	471	2	,	,	PUNCT
inlawrev-2428	471	3	in	in	ADP
inlawrev-2428	471	4	fact	fact	NOUN
inlawrev-2428	471	5	,	,	PUNCT
inlawrev-2428	471	6	is	be	AUX
inlawrev-2428	471	7	not	not	PART
inlawrev-2428	471	8	even	even	ADV
inlawrev-2428	471	9	a	a	DET
inlawrev-2428	471	10	conduit	conduit	NOUN
inlawrev-2428	471	11	;	;	PUNCT
inlawrev-2428	471	12	the	the	DET
inlawrev-2428	471	13	money	money	NOUN
inlawrev-2428	471	14	goes	go	VERB
inlawrev-2428	471	15	directly	directly	ADV
inlawrev-2428	471	16	from	from	ADP
inlawrev-2428	471	17	the	the	DET
inlawrev-2428	471	18	bank	bank	NOUN
inlawrev-2428	471	19	to	to	ADP
inlawrev-2428	471	20	the	the	DET
inlawrev-2428	471	21	title	title	NOUN
inlawrev-2428	471	22	company	company	NOUN
inlawrev-2428	471	23	for	for	ADP
inlawrev-2428	471	24	disbursement	disbursement	NOUN
inlawrev-2428	471	25	to	to	ADP
inlawrev-2428	471	26	the	the	DET
inlawrev-2428	471	27	seller	seller	NOUN
inlawrev-2428	471	28	.	.	PUNCT
inlawrev-2428	472	1	'	'	PUNCT
inlawrev-2428	472	2	^^	^^	PUNCT
inlawrev-2428	472	3	"	"	PUNCT
inlawrev-2428	472	4	vd	vd	NOUN
inlawrev-2428	472	5	at	at	ADP
inlawrev-2428	472	6	211	211	NUM
inlawrev-2428	472	7	(	(	PUNCT
inlawrev-2428	472	8	quoting	quote	VERB
inlawrev-2428	472	9	k.	k.	PROPN
inlawrev-2428	472	10	davis	davis	PROPN
inlawrev-2428	472	11	.	.	PUNCT
inlawrev-2428	473	1	administrative	administrative	ADJ
inlawrev-2428	473	2	law	law	NOUN
inlawrev-2428	473	3	text	text	NOUN
inlawrev-2428	473	4	§	§	PROPN
inlawrev-2428	473	5	16.03	16.03	NUM
inlawrev-2428	473	6	(	(	PUNCT
inlawrev-2428	473	7	3d	3d	PROPN
inlawrev-2428	473	8	ed	ed	NOUN
inlawrev-2428	473	9	.	.	PROPN
inlawrev-2428	473	10	1972	1972	NUM
inlawrev-2428	473	11	)	)	PUNCT
inlawrev-2428	473	12	)	)	PUNCT
inlawrev-2428	473	13	.	.	PUNCT
inlawrev-2428	474	1	'	'	PUNCT
inlawrev-2428	474	2	"	"	PUNCT
inlawrev-2428	474	3	395	395	NUM
inlawrev-2428	474	4	n.e.2d	n.e.2d	NOUN
inlawrev-2428	474	5	433	433	NUM
inlawrev-2428	474	6	(	(	PUNCT
inlawrev-2428	474	7	ind	ind	NOUN
inlawrev-2428	474	8	.	.	PUNCT
inlawrev-2428	475	1	ct	ct	PROPN
inlawrev-2428	475	2	.	.	PUNCT
inlawrev-2428	476	1	app	app	PROPN
inlawrev-2428	476	2	.	.	PROPN
inlawrev-2428	476	3	1979	1979	NUM
inlawrev-2428	476	4	)	)	PUNCT
inlawrev-2428	476	5	.	.	PUNCT
inlawrev-2428	476	6	''	''	PUNCT
inlawrev-2428	477	1	"	"	PUNCT
inlawrev-2428	477	2	i	i	PRON
inlawrev-2428	477	3	d.	d.	PROPN
inlawrev-2428	477	4	at	at	ADP
inlawrev-2428	477	5	441	441	NUM
inlawrev-2428	477	6	.	.	PUNCT
inlawrev-2428	477	7	'	'	PUNCT
inlawrev-2428	477	8	^'see	^'see	ADJ
inlawrev-2428	477	9	ind	ind	NOUN
inlawrev-2428	477	10	.	.	PUNCT
inlawrev-2428	478	1	code	code	PROPN
inlawrev-2428	478	2	§	§	PROPN
inlawrev-2428	478	3	6	6	NUM
inlawrev-2428	478	4	-	-	SYM
inlawrev-2428	478	5	5.1	5.1	NUM
inlawrev-2428	478	6	-	-	PUNCT
inlawrev-2428	478	7	2	2	NUM
inlawrev-2428	478	8	-	-	SYM
inlawrev-2428	478	9	1	1	NUM
inlawrev-2428	478	10	(	(	PUNCT
inlawrev-2428	478	11	supp	supp	NOUN
inlawrev-2428	478	12	.	.	PUNCT
inlawrev-2428	478	13	1980	1980	NUM
inlawrev-2428	478	14	)	)	PUNCT
inlawrev-2428	478	15	.	.	PUNCT
inlawrev-2428	479	1	the	the	DET
inlawrev-2428	479	2	court	court	NOUN
inlawrev-2428	479	3	of	of	ADP
inlawrev-2428	479	4	appeals	appeals	PROPN
inlawrev-2428	479	5	in	in	ADP
inlawrev-2428	479	6	meridian	meridian	PROPN
inlawrev-2428	479	7	mortgage	mortgage	NOUN
inlawrev-2428	479	8	was	be	AUX
inlawrev-2428	479	9	actually	actually	ADV
inlawrev-2428	479	10	applying	apply	VERB
inlawrev-2428	479	11	the	the	DET
inlawrev-2428	479	12	predecessor	predecessor	NOUN
inlawrev-2428	479	13	statute	statute	NOUN
inlawrev-2428	479	14	,	,	PUNCT
inlawrev-2428	479	15	ind	ind	PROPN
inlawrev-2428	479	16	.	.	PUNCT
inlawrev-2428	480	1	code	code	PROPN
inlawrev-2428	480	2	§	§	PROPN
inlawrev-2428	480	3	6	6	NUM
inlawrev-2428	480	4	-	-	SYM
inlawrev-2428	480	5	5	5	NUM
inlawrev-2428	480	6	-	-	PUNCT
inlawrev-2428	480	7	1	1	NUM
inlawrev-2428	480	8	-	-	SYM
inlawrev-2428	480	9	2	2	NUM
inlawrev-2428	480	10	(	(	PUNCT
inlawrev-2428	480	11	1976	1976	NUM
inlawrev-2428	480	12	)	)	PUNCT
inlawrev-2428	480	13	(	(	PUNCT
inlawrev-2428	480	14	repealed	repeal	VERB
inlawrev-2428	480	15	1977	1977	NUM
inlawrev-2428	480	16	)	)	PUNCT
inlawrev-2428	480	17	.	.	PUNCT
inlawrev-2428	481	1	the	the	DET
inlawrev-2428	481	2	court	court	NOUN
inlawrev-2428	481	3	disclaimed	disclaim	VERB
inlawrev-2428	481	4	any	any	DET
inlawrev-2428	481	5	application	application	NOUN
inlawrev-2428	481	6	of	of	ADP
inlawrev-2428	481	7	its	its	PRON
inlawrev-2428	481	8	opinion	opinion	NOUN
inlawrev-2428	481	9	to	to	ADP
inlawrev-2428	481	10	the	the	DET
inlawrev-2428	481	11	statute	statute	NOUN
inlawrev-2428	481	12	's	's	PART
inlawrev-2428	481	13	new	new	ADJ
inlawrev-2428	481	14	form	form	NOUN
inlawrev-2428	481	15	because	because	SCONJ
inlawrev-2428	481	16	the	the	DET
inlawrev-2428	481	17	repealed	repeal	VERB
inlawrev-2428	481	18	statute	statute	NOUN
inlawrev-2428	481	19	explicitly	explicitly	ADV
inlawrev-2428	481	20	demanded	demand	VERB
inlawrev-2428	481	21	ownership	ownership	NOUN
inlawrev-2428	481	22	or	or	CCONJ
inlawrev-2428	481	23	control	control	NOUN
inlawrev-2428	481	24	.	.	PUNCT
inlawrev-2428	482	1	395	395	NUM
inlawrev-2428	482	2	n.e.2d	n.e.2d	NOUN
inlawrev-2428	482	3	at	at	ADP
inlawrev-2428	482	4	438	438	NUM
inlawrev-2428	482	5	n.6	n.6	NOUN
inlawrev-2428	482	6	.	.	PUNCT
inlawrev-2428	482	7	'	'	PUNCT
inlawrev-2428	483	1	"	"	PUNCT
inlawrev-2428	483	2	395	395	NUM
inlawrev-2428	483	3	n.e.2d	n.e.2d	NOUN
inlawrev-2428	483	4	at	at	ADP
inlawrev-2428	483	5	435	435	NUM
inlawrev-2428	483	6	.	.	PUNCT
inlawrev-2428	483	7	1981	1981	NUM
inlawrev-2428	483	8	]	]	PUNCT
inlawrev-2428	483	9	survey	survey	NOUN
inlawrev-2428	483	10	-	-	PUNCT
inlawrev-2428	483	11	taxa	taxa	NOUN
inlawrev-2428	483	12	tion	tion	NOUN
inlawrev-2428	483	13	543	543	NUM
inlawrev-2428	483	14	the	the	DET
inlawrev-2428	483	15	court	court	NOUN
inlawrev-2428	483	16	concluded	conclude	VERB
inlawrev-2428	483	17	after	after	ADP
inlawrev-2428	483	18	thorough	thorough	ADJ
inlawrev-2428	483	19	analysis	analysis	NOUN
inlawrev-2428	483	20	that	that	SCONJ
inlawrev-2428	483	21	,	,	PUNCT
inlawrev-2428	483	22	in	in	ADP
inlawrev-2428	483	23	light	light	NOUN
inlawrev-2428	483	24	of	of	ADP
inlawrev-2428	483	25	the	the	DET
inlawrev-2428	483	26	real	real	ADJ
inlawrev-2428	483	27	substance	substance	NOUN
inlawrev-2428	483	28	of	of	ADP
inlawrev-2428	483	29	the	the	DET
inlawrev-2428	483	30	transaction	transaction	NOUN
inlawrev-2428	483	31	,	,	PUNCT
inlawrev-2428	483	32	meridian	meridian	PROPN
inlawrev-2428	483	33	mortgage	mortgage	NOUN
inlawrev-2428	483	34	did	do	AUX
inlawrev-2428	483	35	not	not	PART
inlawrev-2428	483	36	own	own	VERB
inlawrev-2428	483	37	or	or	CCONJ
inlawrev-2428	483	38	control	control	VERB
inlawrev-2428	483	39	the	the	DET
inlawrev-2428	483	40	mortgage	mortgage	NOUN
inlawrev-2428	483	41	loans	loan	NOUN
inlawrev-2428	483	42	and	and	CCONJ
inlawrev-2428	483	43	consequently	consequently	ADV
inlawrev-2428	483	44	had	have	VERB
inlawrev-2428	483	45	no	no	DET
inlawrev-2428	483	46	intangibles	intangible	NOUN
inlawrev-2428	483	47	tax	tax	NOUN
inlawrev-2428	483	48	liability	liability	NOUN
inlawrev-2428	483	49	in	in	ADP
inlawrev-2428	483	50	respect	respect	NOUN
inlawrev-2428	483	51	thereto	thereto	VERB
inlawrev-2428	483	52	.	.	PUNCT
inlawrev-2428	483	53	"	"	PUNCT
inlawrev-2428	483	54	'	'	PUNCT
inlawrev-2428	483	55	and	and	CCONJ
inlawrev-2428	483	56	in	in	ADP
inlawrev-2428	483	57	so	so	ADV
inlawrev-2428	483	58	holding	hold	VERB
inlawrev-2428	483	59	the	the	DET
inlawrev-2428	483	60	court	court	NOUN
inlawrev-2428	483	61	stated	state	VERB
inlawrev-2428	483	62	:	:	PUNCT
inlawrev-2428	483	63	"	"	PUNCT
inlawrev-2428	483	64	it	it	PRON
inlawrev-2428	483	65	would	would	AUX
inlawrev-2428	483	66	be	be	AUX
inlawrev-2428	483	67	folly	folly	NOUN
inlawrev-2428	483	68	for	for	SCONJ
inlawrev-2428	483	69	us	we	PRON
inlawrev-2428	483	70	to	to	PART
inlawrev-2428	483	71	hold	hold	VERB
inlawrev-2428	483	72	that	that	DET
inlawrev-2428	483	73	form	form	NOUN
inlawrev-2428	483	74	triumphs	triumph	NOUN
inlawrev-2428	483	75	over	over	ADP
inlawrev-2428	483	76	substance	substance	NOUN
inlawrev-2428	483	77	under	under	ADP
inlawrev-2428	483	78	these	these	DET
inlawrev-2428	483	79	conditions	condition	NOUN
inlawrev-2428	483	80	.	.	PUNCT
inlawrev-2428	484	1	to	to	PART
inlawrev-2428	484	2	fit	fit	VERB
inlawrev-2428	484	3	these	these	DET
inlawrev-2428	484	4	transactions	transaction	NOUN
inlawrev-2428	484	5	into	into	ADP
inlawrev-2428	484	6	'	'	PUNCT
inlawrev-2428	484	7	ownership	ownership	NOUN
inlawrev-2428	484	8	'	'	PUNCT
inlawrev-2428	484	9	or	or	CCONJ
inlawrev-2428	484	10	'	'	PUNCT
inlawrev-2428	484	11	control	control	NOUN
inlawrev-2428	484	12	'	'	PUNCT
inlawrev-2428	484	13	on	on	ADP
inlawrev-2428	484	14	the	the	DET
inlawrev-2428	484	15	part	part	NOUN
inlawrev-2428	484	16	of	of	ADP
inlawrev-2428	484	17	meridian	meridian	PROPN
inlawrev-2428	484	18	would	would	AUX
inlawrev-2428	484	19	seem	seem	VERB
inlawrev-2428	484	20	very	very	ADV
inlawrev-2428	484	21	much	much	ADV
inlawrev-2428	484	22	like	like	ADP
inlawrev-2428	484	23	trying	try	VERB
inlawrev-2428	484	24	to	to	PART
inlawrev-2428	484	25	make	make	VERB
inlawrev-2428	484	26	a	a	DET
inlawrev-2428	484	27	crab	crab	NOUN
inlawrev-2428	484	28	into	into	ADP
inlawrev-2428	484	29	a	a	DET
inlawrev-2428	484	30	lobster	lobster	NOUN
inlawrev-2428	484	31	without	without	ADP
inlawrev-2428	484	32	altering	alter	VERB
inlawrev-2428	484	33	its	its	PRON
inlawrev-2428	484	34	shell	shell	NOUN
inlawrev-2428	484	35	.	.	PUNCT
inlawrev-2428	485	1	"	"	PUNCT
inlawrev-2428	485	2	"	"	PUNCT
inlawrev-2428	485	3	'	'	PUNCT
inlawrev-2428	485	4	'	'	NUM
inlawrev-2428	485	5	^'id	^'id	NOUN
inlawrev-2428	485	6	.	.	PUNCT
inlawrev-2428	486	1	at	at	ADP
inlawrev-2428	486	2	440	440	NUM
inlawrev-2428	486	3	.	.	PUNCT
inlawrev-2428	486	4	'	'	PUNCT
inlawrev-2428	486	5	^vd	^vd	PROPN
inlawrev-2428	486	6	.	.	PUNCT
inlawrev-2428	487	1	at	at	ADP
inlawrev-2428	487	2	441	441	NUM
inlawrev-2428	487	3	.	.	PUNCT