id	sid	tid	token	lemma	pos
inlawrev-2452	1	1	indiana	indiana	PROPN
inlawrev-2452	1	2	law	law	PROPN
inlawrev-2452	1	3	review	review	VERB
inlawrev-2452	1	4	70	70	NUM
inlawrev-2452	1	5	indiana	indiana	PROPN
inlawrev-2452	1	6	law	law	PROPN
inlawrev-2452	1	7	review	review	NOUN
inlawrev-2452	2	1	[	[	X
inlawrev-2452	2	2	vol	vol	NOUN
inlawrev-2452	2	3	.	.	PUNCT
inlawrev-2452	2	4	7	7	NUM
inlawrev-2452	2	5	explain	explain	VERB
inlawrev-2452	2	6	policy	policy	NOUN
inlawrev-2452	2	7	coverage	coverage	NOUN
inlawrev-2452	2	8	to	to	ADP
inlawrev-2452	2	9	an	an	DET
inlawrev-2452	2	10	insured.83	insured.83	ADV
inlawrev-2452	2	11	it	it	PRON
inlawrev-2452	2	12	is	be	AUX
inlawrev-2452	2	13	unclear	unclear	ADJ
inlawrev-2452	2	14	from	from	ADP
inlawrev-2452	2	15	the	the	DET
inlawrev-2452	2	16	decision	decision	NOUN
inlawrev-2452	2	17	whether	whether	SCONJ
inlawrev-2452	2	18	the	the	DET
inlawrev-2452	2	19	actual	actual	ADJ
inlawrev-2452	2	20	knowledge	knowledge	NOUN
inlawrev-2452	2	21	of	of	ADP
inlawrev-2452	2	22	defendant	defendant	NOUN
inlawrev-2452	2	23	was	be	AUX
inlawrev-2452	2	24	essential	essential	ADJ
inlawrev-2452	2	25	to	to	ADP
inlawrev-2452	2	26	the	the	DET
inlawrev-2452	2	27	result	result	NOUN
inlawrev-2452	2	28	but	but	CCONJ
inlawrev-2452	2	29	the	the	DET
inlawrev-2452	2	30	court	court	NOUN
inlawrev-2452	2	31	's	's	PART
inlawrev-2452	2	32	language	language	NOUN
inlawrev-2452	2	33	in	in	ADP
inlawrev-2452	2	34	its	its	PRON
inlawrev-2452	2	35	discussion	discussion	NOUN
inlawrev-2452	2	36	of	of	ADP
inlawrev-2452	2	37	farmers	farmer	NOUN
inlawrev-2452	2	38	mutual	mutual	PROPN
inlawrev-2452	2	39	insurance	insurance	PROPN
inlawrev-2452	2	40	co.	co.	PROPN
inlawrev-2452	2	41	v.	v.	ADP
inlawrev-2452	2	42	wolfe84	wolfe84	PROPN
inlawrev-2452	2	43	did	do	AUX
inlawrev-2452	2	44	not	not	PART
inlawrev-2452	2	45	seem	seem	VERB
inlawrev-2452	2	46	to	to	PART
inlawrev-2452	2	47	require	require	VERB
inlawrev-2452	2	48	such	such	ADJ
inlawrev-2452	2	49	knowledge	knowledge	NOUN
inlawrev-2452	2	50	.	.	PUNCT
inlawrev-2452	3	1	the	the	DET
inlawrev-2452	3	2	court	court	NOUN
inlawrev-2452	3	3	stated	state	VERB
inlawrev-2452	3	4	that	that	SCONJ
inlawrev-2452	3	5	the	the	DET
inlawrev-2452	3	6	issue	issue	NOUN
inlawrev-2452	3	7	of	of	ADP
inlawrev-2452	3	8	the	the	DET
inlawrev-2452	3	9	soliciting	solicit	VERB
inlawrev-2452	3	10	agent	agent	NOUN
inlawrev-2452	3	11	's	's	PART
inlawrev-2452	3	12	authority	authority	NOUN
inlawrev-2452	3	13	was	be	AUX
inlawrev-2452	3	14	not	not	PART
inlawrev-2452	3	15	decided	decide	VERB
inlawrev-2452	3	16	in	in	ADP
inlawrev-2452	3	17	that	that	DET
inlawrev-2452	3	18	case	case	NOUN
inlawrev-2452	3	19	and	and	CCONJ
inlawrev-2452	3	20	that	that	SCONJ
inlawrev-2452	3	21	the	the	DET
inlawrev-2452	3	22	farmers	farmer	NOUN
inlawrev-2452	3	23	mutual	mutual	ADJ
inlawrev-2452	3	24	decision	decision	NOUN
inlawrev-2452	3	25	should	should	AUX
inlawrev-2452	3	26	not	not	PART
inlawrev-2452	3	27	be	be	AUX
inlawrev-2452	3	28	read	read	VERB
inlawrev-2452	3	29	"	"	PUNCT
inlawrev-2452	3	30	to	to	PART
inlawrev-2452	3	31	imply	imply	VERB
inlawrev-2452	3	32	that	that	DET
inlawrev-2452	3	33	authority	authority	NOUN
inlawrev-2452	3	34	to	to	PART
inlawrev-2452	3	35	solicit	solicit	VERB
inlawrev-2452	3	36	insurance	insurance	NOUN
inlawrev-2452	3	37	[	[	X
inlawrev-2452	3	38	did	do	AUX
inlawrev-2452	3	39	]	]	PUNCT
inlawrev-2452	3	40	not	not	PART
inlawrev-2452	3	41	carry	carry	VERB
inlawrev-2452	3	42	with	with	ADP
inlawrev-2452	3	43	it	it	PRON
inlawrev-2452	3	44	,	,	PUNCT
inlawrev-2452	3	45	as	as	ADP
inlawrev-2452	3	46	a	a	DET
inlawrev-2452	3	47	power	power	NOUN
inlawrev-2452	3	48	impliedly	impliedly	ADV
inlawrev-2452	3	49	incidental	incidental	ADJ
inlawrev-2452	3	50	thereto	thereto	VERB
inlawrev-2452	3	51	,	,	PUNCT
inlawrev-2452	3	52	the	the	DET
inlawrev-2452	3	53	apparent	apparent	ADJ
inlawrev-2452	3	54	authority	authority	NOUN
inlawrev-2452	3	55	to	to	PART
inlawrev-2452	3	56	state	state	VERB
inlawrev-2452	3	57	what	what	PRON
inlawrev-2452	3	58	the	the	DET
inlawrev-2452	3	59	policy	policy	NOUN
inlawrev-2452	3	60	[	[	X
inlawrev-2452	3	61	covered	cover	VERB
inlawrev-2452	3	62	]	]	PUNCT
inlawrev-2452	3	63	.	.	PUNCT
inlawrev-2452	3	64	"	"	PUNCT
inlawrev-2452	4	1	85	85	NUM
inlawrev-2452	4	2	iv	iv	NUM
inlawrev-2452	4	3	.	.	PUNCT
inlawrev-2452	4	4	corporate	corporate	ADJ
inlawrev-2452	4	5	taxation	taxation	NOUN
inlawrev-2452	4	6	*	*	PUNCT
inlawrev-2452	4	7	during	during	ADP
inlawrev-2452	4	8	the	the	DET
inlawrev-2452	4	9	survey	survey	NOUN
inlawrev-2452	4	10	period	period	NOUN
inlawrev-2452	4	11	,	,	PUNCT
inlawrev-2452	4	12	the	the	DET
inlawrev-2452	4	13	indiana	indiana	PROPN
inlawrev-2452	4	14	supreme	supreme	PROPN
inlawrev-2452	4	15	court	court	PROPN
inlawrev-2452	4	16	and	and	CCONJ
inlawrev-2452	4	17	court	court	PROPN
inlawrev-2452	4	18	of	of	ADP
inlawrev-2452	4	19	appeals	appeal	NOUN
inlawrev-2452	4	20	handed	hand	VERB
inlawrev-2452	4	21	down	down	ADP
inlawrev-2452	4	22	three	three	NUM
inlawrev-2452	4	23	decisions	decision	NOUN
inlawrev-2452	4	24	concerned	concern	VERB
inlawrev-2452	4	25	with	with	ADP
inlawrev-2452	4	26	corporate	corporate	ADJ
inlawrev-2452	4	27	taxation	taxation	NOUN
inlawrev-2452	4	28	.	.	PUNCT
inlawrev-2452	5	1	statutory	statutory	ADJ
inlawrev-2452	5	2	interpretations	interpretation	NOUN
inlawrev-2452	5	3	of	of	ADP
inlawrev-2452	5	4	the	the	DET
inlawrev-2452	5	5	indiana	indiana	PROPN
inlawrev-2452	5	6	code	code	PROPN
inlawrev-2452	5	7	concerning	concern	VERB
inlawrev-2452	5	8	penalty	penalty	NOUN
inlawrev-2452	5	9	abatement	abatement	NOUN
inlawrev-2452	5	10	,	,	PUNCT
inlawrev-2452	5	11	interstate	interstate	ADJ
inlawrev-2452	5	12	business	business	NOUN
inlawrev-2452	5	13	activities	activity	NOUN
inlawrev-2452	5	14	by	by	ADP
inlawrev-2452	5	15	indiana	indiana	PROPN
inlawrev-2452	5	16	corporations	corporation	NOUN
inlawrev-2452	5	17	,	,	PUNCT
inlawrev-2452	5	18	and	and	CCONJ
inlawrev-2452	5	19	gross	gross	ADJ
inlawrev-2452	5	20	income	income	NOUN
inlawrev-2452	5	21	exemptions	exemption	NOUN
inlawrev-2452	5	22	are	be	AUX
inlawrev-2452	5	23	the	the	DET
inlawrev-2452	5	24	areas	area	NOUN
inlawrev-2452	5	25	in	in	ADP
inlawrev-2452	5	26	which	which	PRON
inlawrev-2452	5	27	the	the	DET
inlawrev-2452	5	28	courts	court	NOUN
inlawrev-2452	5	29	construed	construe	VERB
inlawrev-2452	5	30	corporate	corporate	ADJ
inlawrev-2452	5	31	tax	tax	NOUN
inlawrev-2452	5	32	laws	law	NOUN
inlawrev-2452	5	33	.	.	PUNCT
inlawrev-2452	6	1	in	in	ADP
inlawrev-2452	6	2	buell	buell	PROPN
inlawrev-2452	6	3	v.	v.	PROPN
inlawrev-2452	6	4	budget	budget	PROPN
inlawrev-2452	6	5	rent	rent	PROPN
inlawrev-2452	6	6	-	-	PUNCT
inlawrev-2452	6	7	a	a	DET
inlawrev-2452	6	8	-	-	PUNCT
inlawrev-2452	6	9	car	car	NOUN
inlawrev-2452	6	10	,	,	PUNCT
inlawrev-2452	6	11	inc	inc	PROPN
inlawrev-2452	6	12	.	.	PROPN
inlawrev-2452	6	13	,	,	PUNCT
inlawrev-2452	6	14	*	*	PUNCT
inlawrev-2452	6	15	the	the	DET
inlawrev-2452	6	16	treasurer	treasurer	NOUN
inlawrev-2452	6	17	of	of	ADP
inlawrev-2452	6	18	marion	marion	PROPN
inlawrev-2452	6	19	county	county	PROPN
inlawrev-2452	6	20	made	make	VERB
inlawrev-2452	6	21	demand	demand	NOUN
inlawrev-2452	6	22	for	for	ADP
inlawrev-2452	6	23	taxes	taxis	NOUN
inlawrev-2452	6	24	,	,	PUNCT
inlawrev-2452	6	25	penalties	penalty	NOUN
inlawrev-2452	6	26	,	,	PUNCT
inlawrev-2452	6	27	and	and	CCONJ
inlawrev-2452	6	28	interest	interest	NOUN
inlawrev-2452	6	29	pursuant	pursuant	ADJ
inlawrev-2452	6	30	to	to	ADP
inlawrev-2452	6	31	83on	83on	ADJ
inlawrev-2452	6	32	these	these	DET
inlawrev-2452	6	33	grounds	ground	NOUN
inlawrev-2452	6	34	,	,	PUNCT
inlawrev-2452	6	35	the	the	DET
inlawrev-2452	6	36	court	court	NOUN
inlawrev-2452	6	37	distinguished	distinguish	VERB
inlawrev-2452	6	38	cadez	cadez	PROPN
inlawrev-2452	6	39	v.	v.	ADP
inlawrev-2452	6	40	general	general	PROPN
inlawrev-2452	6	41	cas	cas	PROPN
inlawrev-2452	6	42	.	.	PROPN
inlawrev-2452	6	43	co.	co.	PROPN
inlawrev-2452	6	44	,	,	PUNCT
inlawrev-2452	6	45	298	298	NUM
inlawrev-2452	6	46	f.2d	f.2d	SYM
inlawrev-2452	6	47	535	535	NUM
inlawrev-2452	6	48	(	(	PUNCT
inlawrev-2452	6	49	10th	10th	ADJ
inlawrev-2452	6	50	cir	cir	NOUN
inlawrev-2452	6	51	.	.	PUNCT
inlawrev-2452	6	52	1961	1961	NUM
inlawrev-2452	6	53	)	)	PUNCT
inlawrev-2452	6	54	,	,	PUNCT
inlawrev-2452	6	55	in	in	ADP
inlawrev-2452	6	56	which	which	PRON
inlawrev-2452	6	57	the	the	DET
inlawrev-2452	6	58	court	court	NOUN
inlawrev-2452	6	59	refused	refuse	VERB
inlawrev-2452	6	60	to	to	PART
inlawrev-2452	6	61	hold	hold	VERB
inlawrev-2452	6	62	the	the	DET
inlawrev-2452	6	63	insurance	insurance	NOUN
inlawrev-2452	6	64	company	company	NOUN
inlawrev-2452	6	65	liable	liable	ADJ
inlawrev-2452	6	66	for	for	ADP
inlawrev-2452	6	67	the	the	DET
inlawrev-2452	6	68	soliciting	solicit	VERB
inlawrev-2452	6	69	agent	agent	NOUN
inlawrev-2452	6	70	's	's	PART
inlawrev-2452	6	71	representations	representation	NOUN
inlawrev-2452	6	72	,	,	PUNCT
inlawrev-2452	6	73	of	of	ADP
inlawrev-2452	6	74	which	which	PRON
inlawrev-2452	6	75	the	the	DET
inlawrev-2452	6	76	company	company	NOUN
inlawrev-2452	6	77	had	have	VERB
inlawrev-2452	6	78	no	no	DET
inlawrev-2452	6	79	knowledge	knowledge	NOUN
inlawrev-2452	6	80	.	.	PUNCT
inlawrev-2452	7	1	the	the	DET
inlawrev-2452	7	2	cadez	cadez	PROPN
inlawrev-2452	7	3	court	court	PROPN
inlawrev-2452	7	4	indicated	indicate	VERB
inlawrev-2452	7	5	that	that	SCONJ
inlawrev-2452	7	6	it	it	PRON
inlawrev-2452	7	7	would	would	AUX
inlawrev-2452	7	8	have	have	AUX
inlawrev-2452	7	9	reached	reach	VERB
inlawrev-2452	7	10	a	a	DET
inlawrev-2452	7	11	different	different	ADJ
inlawrev-2452	7	12	result	result	NOUN
inlawrev-2452	7	13	had	have	AUX
inlawrev-2452	7	14	there	there	PRON
inlawrev-2452	7	15	been	be	AUX
inlawrev-2452	7	16	a	a	DET
inlawrev-2452	7	17	showing	showing	NOUN
inlawrev-2452	7	18	of	of	ADP
inlawrev-2452	7	19	knowledge	knowledge	NOUN
inlawrev-2452	7	20	:	:	PUNCT
inlawrev-2452	7	21	if	if	SCONJ
inlawrev-2452	7	22	untrained	untrained	ADJ
inlawrev-2452	7	23	or	or	CCONJ
inlawrev-2452	7	24	over	over	ADP
inlawrev-2452	7	25	-	-	PUNCT
inlawrev-2452	7	26	zealous	zealous	ADJ
inlawrev-2452	7	27	agents	agent	NOUN
inlawrev-2452	7	28	make	make	VERB
inlawrev-2452	7	29	a	a	DET
inlawrev-2452	7	30	negligent	negligent	ADJ
inlawrev-2452	7	31	or	or	CCONJ
inlawrev-2452	7	32	reckless	reckless	ADJ
inlawrev-2452	7	33	representation	representation	NOUN
inlawrev-2452	7	34	as	as	ADP
inlawrev-2452	7	35	to	to	ADP
inlawrev-2452	7	36	policy	policy	NOUN
inlawrev-2452	7	37	coverage	coverage	NOUN
inlawrev-2452	7	38	and	and	CCONJ
inlawrev-2452	7	39	it	it	PRON
inlawrev-2452	7	40	can	can	AUX
inlawrev-2452	7	41	be	be	AUX
inlawrev-2452	7	42	shown	show	VERB
inlawrev-2452	7	43	that	that	SCONJ
inlawrev-2452	7	44	the	the	DET
inlawrev-2452	7	45	company	company	NOUN
inlawrev-2452	7	46	had	have	VERB
inlawrev-2452	7	47	actual	actual	ADJ
inlawrev-2452	7	48	knowledge	knowledge	NOUN
inlawrev-2452	7	49	thereof	thereof	ADV
inlawrev-2452	7	50	or	or	CCONJ
inlawrev-2452	7	51	that	that	DET
inlawrev-2452	7	52	knowledge	knowledge	NOUN
inlawrev-2452	7	53	may	may	AUX
inlawrev-2452	7	54	be	be	AUX
inlawrev-2452	7	55	implied	imply	VERB
inlawrev-2452	7	56	from	from	ADP
inlawrev-2452	7	57	the	the	DET
inlawrev-2452	7	58	circumstances	circumstance	NOUN
inlawrev-2452	7	59	of	of	ADP
inlawrev-2452	7	60	a	a	DET
inlawrev-2452	7	61	particular	particular	ADJ
inlawrev-2452	7	62	situation	situation	NOUN
inlawrev-2452	7	63	,	,	PUNCT
inlawrev-2452	7	64	the	the	DET
inlawrev-2452	7	65	company	company	NOUN
inlawrev-2452	7	66	must	must	AUX
inlawrev-2452	7	67	accept	accept	VERB
inlawrev-2452	7	68	the	the	DET
inlawrev-2452	7	69	responsibility	responsibility	NOUN
inlawrev-2452	7	70	.	.	PUNCT
inlawrev-2452	8	1	i	i	PRON
inlawrev-2452	8	2	d.	d.	PROPN
inlawrev-2452	8	3	at	at	ADP
inlawrev-2452	8	4	537	537	NUM
inlawrev-2452	8	5	.	.	NOUN
inlawrev-2452	8	6	84142	84142	NUM
inlawrev-2452	8	7	ind	ind	PROPN
inlawrev-2452	8	8	.	.	PUNCT
inlawrev-2452	9	1	app	app	PROPN
inlawrev-2452	9	2	.	.	PROPN
inlawrev-2452	9	3	206	206	NUM
inlawrev-2452	9	4	,	,	PUNCT
inlawrev-2452	9	5	233	233	NUM
inlawrev-2452	9	6	n.e.2d	n.e.2d	NOUN
inlawrev-2452	9	7	690	690	NUM
inlawrev-2452	9	8	(	(	PUNCT
inlawrev-2452	9	9	1968	1968	NUM
inlawrev-2452	9	10	)	)	PUNCT
inlawrev-2452	9	11	.	.	PUNCT
inlawrev-2452	10	1	s5285	s5285	PROPN
inlawrev-2452	10	2	n.e.2d	n.e.2d	NOUN
inlawrev-2452	10	3	at	at	ADP
inlawrev-2452	10	4	671	671	NUM
inlawrev-2452	10	5	.	.	PUNCT
inlawrev-2452	11	1	*	*	PUNCT
inlawrev-2452	11	2	robert	robert	PROPN
inlawrev-2452	11	3	g.	g.	PROPN
inlawrev-2452	11	4	leonard	leonard	PROPN
inlawrev-2452	11	5	.	.	PUNCT
inlawrev-2452	12	1	'	'	PUNCT
inlawrev-2452	12	2	227	227	NUM
inlawrev-2452	12	3	n.e.2d	n.e.2d	NOUN
inlawrev-2452	12	4	798	798	NUM
inlawrev-2452	12	5	(	(	PUNCT
inlawrev-2452	12	6	ind	ind	NOUN
inlawrev-2452	12	7	.	.	PUNCT
inlawrev-2452	13	1	ct	ct	PROPN
inlawrev-2452	13	2	.	.	PUNCT
inlawrev-2452	14	1	app	app	PROPN
inlawrev-2452	14	2	.	.	PROPN
inlawrev-2452	14	3	1972	1972	NUM
inlawrev-2452	14	4	)	)	PUNCT
inlawrev-2452	14	5	.	.	PUNCT
inlawrev-2452	15	1	1973	1973	NUM
inlawrev-2452	15	2	]	]	PUNCT
inlawrev-2452	15	3	survey	survey	NOUN
inlawrev-2452	15	4	of	of	ADP
inlawrev-2452	15	5	recent	recent	ADJ
inlawrev-2452	15	6	developments	development	NOUN
inlawrev-2452	15	7	71	71	NUM
inlawrev-2452	15	8	indiana	indiana	PROPN
inlawrev-2452	15	9	code	code	PROPN
inlawrev-2452	15	10	section	section	NOUN
inlawrev-2452	15	11	6	6	NUM
inlawrev-2452	15	12	-	-	SYM
inlawrev-2452	15	13	1	1	NUM
inlawrev-2452	15	14	-	-	SYM
inlawrev-2452	15	15	53	53	NUM
inlawrev-2452	15	16	-	-	SYM
inlawrev-2452	15	17	1	1	NUM
inlawrev-2452	15	18	2	2	NUM
inlawrev-2452	15	19	against	against	ADP
inlawrev-2452	15	20	the	the	DET
inlawrev-2452	15	21	taxpayer	taxpayer	NOUN
inlawrev-2452	15	22	corporation	corporation	NOUN
inlawrev-2452	15	23	for	for	ADP
inlawrev-2452	15	24	the	the	DET
inlawrev-2452	15	25	years	year	NOUN
inlawrev-2452	15	26	1963	1963	NUM
inlawrev-2452	15	27	through	through	ADP
inlawrev-2452	15	28	1968	1968	NUM
inlawrev-2452	15	29	.	.	PUNCT
inlawrev-2452	16	1	the	the	DET
inlawrev-2452	16	2	treasurer	treasurer	NOUN
inlawrev-2452	16	3	did	do	AUX
inlawrev-2452	16	4	not	not	PART
inlawrev-2452	16	5	proceed	proceed	VERB
inlawrev-2452	16	6	against	against	ADP
inlawrev-2452	16	7	the	the	DET
inlawrev-2452	16	8	corporation	corporation	NOUN
inlawrev-2452	16	9	until	until	ADP
inlawrev-2452	16	10	1970	1970	NUM
inlawrev-2452	16	11	,	,	PUNCT
inlawrev-2452	16	12	but	but	CCONJ
inlawrev-2452	16	13	claimed	claim	VERB
inlawrev-2452	16	14	that	that	SCONJ
inlawrev-2452	16	15	indiana	indiana	PROPN
inlawrev-2452	16	16	code	code	PROPN
inlawrev-2452	16	17	section	section	NOUN
inlawrev-2452	16	18	6	6	NUM
inlawrev-2452	16	19	-	-	SYM
inlawrev-2452	16	20	1	1	NUM
inlawrev-2452	16	21	-	-	SYM
inlawrev-2452	16	22	53	53	NUM
inlawrev-2452	16	23	-	-	SYM
inlawrev-2452	16	24	2	2	NUM
inlawrev-2452	16	25	3	3	NUM
inlawrev-2452	16	26	entitled	entitle	VERB
inlawrev-2452	16	27	the	the	DET
inlawrev-2452	16	28	state	state	NOUN
inlawrev-2452	16	29	to	to	ADP
inlawrev-2452	16	30	the	the	DET
inlawrev-2452	16	31	entire	entire	ADJ
inlawrev-2452	16	32	amount	amount	NOUN
inlawrev-2452	16	33	due	due	ADJ
inlawrev-2452	16	34	and	and	CCONJ
inlawrev-2452	16	35	owing	owe	VERB
inlawrev-2452	16	36	,	,	PUNCT
inlawrev-2452	16	37	and	and	CCONJ
inlawrev-2452	16	38	subsequently	subsequently	ADV
inlawrev-2452	16	39	levied	levy	VERB
inlawrev-2452	16	40	upon	upon	SCONJ
inlawrev-2452	16	41	the	the	DET
inlawrev-2452	16	42	taxpayer	taxpayer	NOUN
inlawrev-2452	16	43	's	's	PART
inlawrev-2452	16	44	personal	personal	ADJ
inlawrev-2452	16	45	property	property	NOUN
inlawrev-2452	16	46	.	.	PUNCT
inlawrev-2452	17	1	the	the	DET
inlawrev-2452	17	2	trial	trial	NOUN
inlawrev-2452	17	3	court	court	NOUN
inlawrev-2452	17	4	,	,	PUNCT
inlawrev-2452	17	5	granting	grant	VERB
inlawrev-2452	17	6	taxpayer	taxpayer	NOUN
inlawrev-2452	17	7	's	's	PART
inlawrev-2452	17	8	request	request	NOUN
inlawrev-2452	17	9	for	for	ADP
inlawrev-2452	17	10	a	a	DET
inlawrev-2452	17	11	restraining	restraining	NOUN
inlawrev-2452	17	12	order	order	NOUN
inlawrev-2452	17	13	,	,	PUNCT
inlawrev-2452	17	14	ruled	rule	VERB
inlawrev-2452	17	15	that	that	SCONJ
inlawrev-2452	17	16	an	an	DET
inlawrev-2452	17	17	abatement	abatement	NOUN
inlawrev-2452	17	18	of	of	ADP
inlawrev-2452	17	19	penalties	penalty	NOUN
inlawrev-2452	17	20	for	for	ADP
inlawrev-2452	17	21	delinquencies	delinquency	NOUN
inlawrev-2452	17	22	was	be	AUX
inlawrev-2452	17	23	justified	justify	VERB
inlawrev-2452	17	24	,	,	PUNCT
inlawrev-2452	17	25	excepting	except	VERB
inlawrev-2452	17	26	those	those	DET
inlawrev-2452	17	27	penalties	penalty	NOUN
inlawrev-2452	17	28	attributable	attributable	ADJ
inlawrev-2452	17	29	to	to	ADP
inlawrev-2452	17	30	the	the	DET
inlawrev-2452	17	31	taxable	taxable	ADJ
inlawrev-2452	17	32	year	year	NOUN
inlawrev-2452	17	33	1968	1968	NUM
inlawrev-2452	17	34	and	and	CCONJ
inlawrev-2452	17	35	payable	payable	ADJ
inlawrev-2452	17	36	in	in	ADP
inlawrev-2452	17	37	1969.4	1969.4	NUM
inlawrev-2452	17	38	the	the	DET
inlawrev-2452	17	39	court	court	NOUN
inlawrev-2452	17	40	of	of	ADP
inlawrev-2452	17	41	appeals	appeals	PROPN
inlawrev-2452	17	42	of	of	ADP
inlawrev-2452	17	43	indiana	indiana	PROPN
inlawrev-2452	17	44	affirmed	affirm	VERB
inlawrev-2452	17	45	the	the	DET
inlawrev-2452	17	46	trial	trial	NOUN
inlawrev-2452	17	47	court	court	NOUN
inlawrev-2452	17	48	's	's	PART
inlawrev-2452	17	49	decision	decision	NOUN
inlawrev-2452	17	50	on	on	ADP
inlawrev-2452	17	51	the	the	DET
inlawrev-2452	17	52	basis	basis	NOUN
inlawrev-2452	17	53	of	of	ADP
inlawrev-2452	17	54	nonexhaustion	nonexhaustion	NOUN
inlawrev-2452	17	55	of	of	ADP
inlawrev-2452	17	56	the	the	DET
inlawrev-2452	17	57	appropriate	appropriate	ADJ
inlawrev-2452	17	58	administrative	administrative	ADJ
inlawrev-2452	17	59	steps	step	NOUN
inlawrev-2452	17	60	,	,	PUNCT
inlawrev-2452	17	61	i.e.	i.e.	X
inlawrev-2452	17	62	,	,	PUNCT
inlawrev-2452	17	63	failure	failure	NOUN
inlawrev-2452	17	64	to	to	PART
inlawrev-2452	17	65	proceed	proceed	VERB
inlawrev-2452	17	66	against	against	ADP
inlawrev-2452	17	67	the	the	DET
inlawrev-2452	17	68	taxpayer	taxpayer	NOUN
inlawrev-2452	17	69	corporation	corporation	NOUN
inlawrev-2452	17	70	in	in	ADP
inlawrev-2452	17	71	earlier	early	ADJ
inlawrev-2452	17	72	years	year	NOUN
inlawrev-2452	17	73	.	.	PUNCT
inlawrev-2452	18	1	5	5	NUM
inlawrev-2452	18	2	indiana	indiana	PROPN
inlawrev-2452	18	3	code	code	PROPN
inlawrev-2452	18	4	section	section	NOUN
inlawrev-2452	18	5	6	6	NUM
inlawrev-2452	18	6	-	-	SYM
inlawrev-2452	18	7	1	1	NUM
inlawrev-2452	18	8	-	-	PUNCT
inlawrev-2452	18	9	60	60	NUM
inlawrev-2452	18	10	-	-	SYM
inlawrev-2452	18	11	36	36	NUM
inlawrev-2452	18	12	explicitly	explicitly	ADV
inlawrev-2452	18	13	uses	use	VERB
inlawrev-2452	18	14	the	the	DET
inlawrev-2452	18	15	word	word	NOUN
inlawrev-2452	18	16	"	"	PUNCT
inlawrev-2452	18	17	tax	tax	NOUN
inlawrev-2452	18	18	,	,	PUNCT
inlawrev-2452	18	19	"	"	PUNCT
inlawrev-2452	18	20	not	not	PART
inlawrev-2452	18	21	the	the	DET
inlawrev-2452	18	22	word	word	NOUN
inlawrev-2452	18	23	"	"	PUNCT
inlawrev-2452	18	24	penalty	penalty	NOUN
inlawrev-2452	18	25	,	,	PUNCT
inlawrev-2452	18	26	"	"	PUNCT
inlawrev-2452	18	27	which	which	PRON
inlawrev-2452	18	28	must	must	AUX
inlawrev-2452	18	29	be	be	AUX
inlawrev-2452	18	30	interpreted	interpret	VERB
inlawrev-2452	18	31	to	to	PART
inlawrev-2452	18	32	mean	mean	VERB
inlawrev-2452	18	33	that	that	SCONJ
inlawrev-2452	18	34	only	only	ADV
inlawrev-2452	18	35	the	the	DET
inlawrev-2452	18	36	taxes	taxis	NOUN
inlawrev-2452	18	37	of	of	ADP
inlawrev-2452	18	38	the	the	DET
inlawrev-2452	18	39	delinquent	delinquent	ADJ
inlawrev-2452	18	40	taxpayer	taxpayer	NOUN
inlawrev-2452	18	41	can	can	AUX
inlawrev-2452	18	42	be	be	AUX
inlawrev-2452	18	43	carried	carry	VERB
inlawrev-2452	18	44	forward	forward	ADV
inlawrev-2452	18	45	for	for	ADP
inlawrev-2452	18	46	those	those	DET
inlawrev-2452	18	47	years	year	NOUN
inlawrev-2452	18	48	in	in	ADP
inlawrev-2452	18	49	which	which	PRON
inlawrev-2452	18	50	the	the	DET
inlawrev-2452	18	51	treasurer	treasurer	NOUN
inlawrev-2452	18	52	chooses	choose	VERB
inlawrev-2452	18	53	not	not	PART
inlawrev-2452	18	54	to	to	PART
inlawrev-2452	18	55	proceed	proceed	VERB
inlawrev-2452	18	56	pursuant	pursuant	ADV
inlawrev-2452	18	57	to	to	ADP
inlawrev-2452	18	58	section	section	NOUN
inlawrev-2452	18	59	6	6	NUM
inlawrev-2452	18	60	-	-	SYM
inlawrev-2452	18	61	1	1	NUM
inlawrev-2452	18	62	-	-	SYM
inlawrev-2452	18	63	53	53	NUM
inlawrev-2452	18	64	-	-	SYM
inlawrev-2452	18	65	2	2	NUM
inlawrev-2452	18	66	.	.	PUNCT
inlawrev-2452	19	1	because	because	SCONJ
inlawrev-2452	19	2	the	the	DET
inlawrev-2452	19	3	amounts	amount	NOUN
inlawrev-2452	19	4	representing	represent	VERB
inlawrev-2452	19	5	taxes	taxis	NOUN
inlawrev-2452	19	6	and	and	CCONJ
inlawrev-2452	19	7	penalties	penalty	NOUN
inlawrev-2452	19	8	are	be	AUX
inlawrev-2452	19	9	clearly	clearly	ADV
inlawrev-2452	19	10	separable	separable	ADJ
inlawrev-2452	19	11	,	,	PUNCT
inlawrev-2452	19	12	the	the	DET
inlawrev-2452	19	13	treasurer	treasurer	NOUN
inlawrev-2452	19	14	is	be	AUX
inlawrev-2452	19	15	not	not	PART
inlawrev-2452	19	16	precluded	preclude	VERB
inlawrev-2452	19	17	from	from	ADP
inlawrev-2452	19	18	collecting	collect	VERB
inlawrev-2452	19	19	the	the	DET
inlawrev-2452	19	20	delinquent	delinquent	ADJ
inlawrev-2452	19	21	taxes	taxis	NOUN
inlawrev-2452	19	22	in	in	ADP
inlawrev-2452	19	23	the	the	DET
inlawrev-2452	19	24	future	future	NOUN
inlawrev-2452	19	25	,	,	PUNCT
inlawrev-2452	19	26	but	but	CCONJ
inlawrev-2452	19	27	the	the	DET
inlawrev-2452	19	28	penalties	penalty	NOUN
inlawrev-2452	19	29	for	for	ADP
inlawrev-2452	19	30	prior	prior	ADJ
inlawrev-2452	19	31	years	year	NOUN
inlawrev-2452	19	32	must	must	AUX
inlawrev-2452	19	33	be	be	AUX
inlawrev-2452	19	34	abated	abate	VERB
inlawrev-2452	19	35	.	.	PUNCT
inlawrev-2452	20	1	2	2	NUM
inlawrev-2452	20	2	this	this	DET
inlawrev-2452	20	3	section	section	NOUN
inlawrev-2452	20	4	states	state	VERB
inlawrev-2452	20	5	:	:	PUNCT
inlawrev-2452	20	6	annually	annually	ADV
inlawrev-2452	20	7	.	.	PUNCT
inlawrev-2452	20	8	.	.	PUNCT
inlawrev-2452	20	9	.	.	PUNCT
inlawrev-2452	21	1	each	each	DET
inlawrev-2452	21	2	county	county	NOUN
inlawrev-2452	21	3	treasurer	treasurer	NOUN
inlawrev-2452	21	4	shall	shall	AUX
inlawrev-2452	21	5	make	make	VERB
inlawrev-2452	21	6	one	one	NUM
inlawrev-2452	21	7	(	(	PUNCT
inlawrev-2452	21	8	1	1	NUM
inlawrev-2452	21	9	)	)	PUNCT
inlawrev-2452	21	10	demand	demand	NOUN
inlawrev-2452	21	11	.	.	PUNCT
inlawrev-2452	21	12	.	.	PUNCT
inlawrev-2452	22	1	.	.	PUNCT
inlawrev-2452	23	1	upon	upon	SCONJ
inlawrev-2452	23	2	every	every	DET
inlawrev-2452	23	3	resident	resident	NOUN
inlawrev-2452	23	4	of	of	ADP
inlawrev-2452	23	5	the	the	DET
inlawrev-2452	23	6	county	county	NOUN
inlawrev-2452	23	7	who	who	PRON
inlawrev-2452	23	8	has	have	AUX
inlawrev-2452	23	9	not	not	PART
inlawrev-2452	23	10	paid	pay	VERB
inlawrev-2452	23	11	the	the	DET
inlawrev-2452	23	12	personal	personal	ADJ
inlawrev-2452	23	13	property	property	NOUN
inlawrev-2452	23	14	and	and	CCONJ
inlawrev-2452	23	15	poll	poll	ADJ
inlawrev-2452	23	16	taxes	taxis	NOUN
inlawrev-2452	23	17	owing	owe	VERB
inlawrev-2452	23	18	by	by	ADP
inlawrev-2452	23	19	him	he	PRON
inlawrev-2452	23	20	,	,	PUNCT
inlawrev-2452	23	21	for	for	ADP
inlawrev-2452	23	22	the	the	DET
inlawrev-2452	23	23	amount	amount	NOUN
inlawrev-2452	23	24	of	of	ADP
inlawrev-2452	23	25	such	such	ADJ
inlawrev-2452	23	26	delinquent	delinquent	ADJ
inlawrev-2452	23	27	taxes	taxis	NOUN
inlawrev-2452	23	28	with	with	ADP
inlawrev-2452	23	29	penalties	penalty	NOUN
inlawrev-2452	23	30	and	and	CCONJ
inlawrev-2452	23	31	the	the	DET
inlawrev-2452	23	32	costs	cost	NOUN
inlawrev-2452	23	33	of	of	ADP
inlawrev-2452	23	34	the	the	DET
inlawrev-2452	23	35	demand	demand	NOUN
inlawrev-2452	23	36	.	.	PUNCT
inlawrev-2452	23	37	.	.	PUNCT
inlawrev-2452	23	38	.	.	PUNCT
inlawrev-2452	23	39	.	.	PUNCT
inlawrev-2452	24	1	[	[	X
inlawrev-2452	24	2	i]f	i]f	ADP
inlawrev-2452	24	3	such	such	ADJ
inlawrev-2452	24	4	amount	amount	NOUN
inlawrev-2452	24	5	is	be	AUX
inlawrev-2452	24	6	not	not	PART
inlawrev-2452	24	7	paid	pay	VERB
inlawrev-2452	24	8	within	within	ADP
inlawrev-2452	24	9	thirty	thirty	NUM
inlawrev-2452	24	10	(	(	PUNCT
inlawrev-2452	24	11	30	30	NUM
inlawrev-2452	24	12	)	)	PUNCT
inlawrev-2452	24	13	days	day	NOUN
inlawrev-2452	24	14	from	from	ADP
inlawrev-2452	24	15	the	the	DET
inlawrev-2452	24	16	date	date	NOUN
inlawrev-2452	24	17	of	of	ADP
inlawrev-2452	24	18	the	the	DET
inlawrev-2452	24	19	demand	demand	NOUN
inlawrev-2452	24	20	sufficient	sufficient	ADJ
inlawrev-2452	24	21	personal	personal	ADJ
inlawrev-2452	24	22	property	property	NOUN
inlawrev-2452	24	23	of	of	ADP
inlawrev-2452	24	24	the	the	DET
inlawrev-2452	24	25	taxpayer	taxpayer	NOUN
inlawrev-2452	24	26	shall	shall	AUX
inlawrev-2452	24	27	be	be	AUX
inlawrev-2452	24	28	sold	sell	VERB
inlawrev-2452	24	29	to	to	PART
inlawrev-2452	24	30	satisfy	satisfy	VERB
inlawrev-2452	24	31	such	such	ADJ
inlawrev-2452	24	32	amount	amount	NOUN
inlawrev-2452	24	33	or	or	CCONJ
inlawrev-2452	24	34	that	that	SCONJ
inlawrev-2452	24	35	a	a	DET
inlawrev-2452	24	36	judgment	judgment	NOUN
inlawrev-2452	24	37	may	may	AUX
inlawrev-2452	24	38	be	be	AUX
inlawrev-2452	24	39	entered	enter	VERB
inlawrev-2452	24	40	against	against	ADP
inlawrev-2452	24	41	him	he	PRON
inlawrev-2452	24	42	in	in	ADP
inlawrev-2452	24	43	the	the	DET
inlawrev-2452	24	44	circuit	circuit	NOUN
inlawrev-2452	24	45	court	court	NOUN
inlawrev-2452	24	46	of	of	ADP
inlawrev-2452	24	47	the	the	DET
inlawrev-2452	24	48	county	county	NOUN
inlawrev-2452	24	49	as	as	SCONJ
inlawrev-2452	24	50	provided	provide	VERB
inlawrev-2452	24	51	by	by	ADP
inlawrev-2452	24	52	[	[	X
inlawrev-2452	24	53	ind	ind	X
inlawrev-2452	24	54	.	.	PUNCT
inlawrev-2452	25	1	code	code	PROPN
inlawrev-2452	25	2	§	§	PROPN
inlawrev-2452	25	3	6	6	NUM
inlawrev-2452	25	4	-	-	SYM
inlawrev-2452	25	5	1	1	NUM
inlawrev-2452	25	6	-	-	SYM
inlawrev-2452	25	7	53	53	NUM
inlawrev-2452	25	8	-	-	SYM
inlawrev-2452	25	9	2	2	NUM
inlawrev-2452	25	10	(	(	PUNCT
inlawrev-2452	25	11	1971	1971	NUM
inlawrev-2452	25	12	)	)	PUNCT
inlawrev-2452	25	13	]	]	PUNCT
inlawrev-2452	25	14	.	.	PUNCT
inlawrev-2452	26	1	3	3	NUM
inlawrev-2452	26	2	this	this	DET
inlawrev-2452	26	3	section	section	NOUN
inlawrev-2452	26	4	provides	provide	VERB
inlawrev-2452	26	5	:	:	PUNCT
inlawrev-2452	26	6	if	if	SCONJ
inlawrev-2452	26	7	the	the	DET
inlawrev-2452	26	8	delinquent	delinquent	ADJ
inlawrev-2452	26	9	taxes	taxis	NOUN
inlawrev-2452	26	10	with	with	ADP
inlawrev-2452	26	11	penalties	penalty	NOUN
inlawrev-2452	26	12	and	and	CCONJ
inlawrev-2452	26	13	costs	cost	NOUN
inlawrev-2452	26	14	of	of	ADP
inlawrev-2452	26	15	the	the	DET
inlawrev-2452	26	16	demand	demand	NOUN
inlawrev-2452	26	17	are	be	AUX
inlawrev-2452	26	18	not	not	PART
inlawrev-2452	26	19	paid	pay	VERB
inlawrev-2452	26	20	within	within	ADP
inlawrev-2452	26	21	thirty	thirty	NUM
inlawrev-2452	26	22	(	(	PUNCT
inlawrev-2452	26	23	30	30	NUM
inlawrev-2452	26	24	)	)	PUNCT
inlawrev-2452	26	25	days	day	NOUN
inlawrev-2452	26	26	from	from	ADP
inlawrev-2452	26	27	the	the	DET
inlawrev-2452	26	28	date	date	NOUN
inlawrev-2452	26	29	of	of	ADP
inlawrev-2452	26	30	the	the	DET
inlawrev-2452	26	31	demand	demand	NOUN
inlawrev-2452	26	32	required	require	VERB
inlawrev-2452	26	33	by	by	ADP
inlawrev-2452	26	34	[	[	X
inlawrev-2452	26	35	ind	ind	PROPN
inlawrev-2452	26	36	.	.	PUNCT
inlawrev-2452	27	1	code	code	PROPN
inlawrev-2452	27	2	§	§	PROPN
inlawrev-2452	27	3	6	6	NUM
inlawrev-2452	27	4	-	-	SYM
inlawrev-2452	27	5	1	1	NUM
inlawrev-2452	27	6	-	-	SYM
inlawrev-2452	27	7	53	53	NUM
inlawrev-2452	27	8	-	-	SYM
inlawrev-2452	27	9	1	1	NUM
inlawrev-2452	27	10	(	(	PUNCT
inlawrev-2452	27	11	1971	1971	NUM
inlawrev-2452	27	12	)	)	PUNCT
inlawrev-2452	27	13	]	]	PUNCT
inlawrev-2452	27	14	,	,	PUNCT
inlawrev-2452	27	15	the	the	DET
inlawrev-2452	27	16	county	county	NOUN
inlawrev-2452	27	17	treasurer	treasurer	NOUN
inlawrev-2452	27	18	shall	shall	AUX
inlawrev-2452	27	19	proceed	proceed	VERB
inlawrev-2452	27	20	to	to	PART
inlawrev-2452	27	21	levy	levy	VERB
inlawrev-2452	27	22	upon	upon	SCONJ
inlawrev-2452	27	23	sufficient	sufficient	ADJ
inlawrev-2452	27	24	personal	personal	ADJ
inlawrev-2452	27	25	property	property	NOUN
inlawrev-2452	27	26	of	of	ADP
inlawrev-2452	27	27	the	the	DET
inlawrev-2452	27	28	taxpayer	taxpayer	NOUN
inlawrev-2452	27	29	to	to	PART
inlawrev-2452	27	30	pay	pay	VERB
inlawrev-2452	27	31	such	such	ADJ
inlawrev-2452	27	32	amount	amount	NOUN
inlawrev-2452	27	33	,	,	PUNCT
inlawrev-2452	27	34	and	and	CCONJ
inlawrev-2452	27	35	to	to	PART
inlawrev-2452	27	36	sell	sell	VERB
inlawrev-2452	27	37	the	the	DET
inlawrev-2452	27	38	same	same	ADJ
inlawrev-2452	27	39	as	as	SCONJ
inlawrev-2452	27	40	hereinafter	hereinafter	NOUN
inlawrev-2452	27	41	provided	provide	VERB
inlawrev-2452	27	42	.	.	PUNCT
inlawrev-2452	28	1	4277	4277	NUM
inlawrev-2452	28	2	n.e.2d	n.e.2d	NOUN
inlawrev-2452	28	3	at	at	ADP
inlawrev-2452	28	4	800	800	NUM
inlawrev-2452	28	5	.	.	PUNCT
inlawrev-2452	29	1	5id	5id	NOUN
inlawrev-2452	29	2	.	.	PUNCT
inlawrev-2452	30	1	at	at	ADP
inlawrev-2452	30	2	801	801	NUM
inlawrev-2452	30	3	.	.	PUNCT
inlawrev-2452	31	1	6this	6this	NUM
inlawrev-2452	31	2	section	section	NOUN
inlawrev-2452	31	3	states	state	VERB
inlawrev-2452	31	4	:	:	PUNCT
inlawrev-2452	31	5	if	if	SCONJ
inlawrev-2452	31	6	the	the	DET
inlawrev-2452	31	7	tax	tax	NOUN
inlawrev-2452	31	8	for	for	ADP
inlawrev-2452	31	9	any	any	DET
inlawrev-2452	31	10	year	year	NOUN
inlawrev-2452	31	11	or	or	CCONJ
inlawrev-2452	31	12	years	year	NOUN
inlawrev-2452	31	13	on	on	ADP
inlawrev-2452	31	14	any	any	DET
inlawrev-2452	31	15	property	property	NOUN
inlawrev-2452	31	16	liable	liable	ADJ
inlawrev-2452	31	17	to	to	ADP
inlawrev-2452	31	18	taxation	taxation	NOUN
inlawrev-2452	31	19	can	can	AUX
inlawrev-2452	31	20	not	not	PART
inlawrev-2452	31	21	be	be	AUX
inlawrev-2452	31	22	collected	collect	VERB
inlawrev-2452	31	23	by	by	ADP
inlawrev-2452	31	24	reason	reason	NOUN
inlawrev-2452	31	25	of	of	ADP
inlawrev-2452	31	26	any	any	DET
inlawrev-2452	31	27	erroneous	erroneous	ADJ
inlawrev-2452	31	28	proceeding	proceeding	NOUN
inlawrev-2452	31	29	,	,	PUNCT
inlawrev-2452	31	30	the	the	DET
inlawrev-2452	31	31	amount	amount	NOUN
inlawrev-2452	31	32	of	of	ADP
inlawrev-2452	31	33	such	such	ADJ
inlawrev-2452	31	34	tax	tax	NOUN
inlawrev-2452	31	35	shall	shall	AUX
inlawrev-2452	31	36	be	be	AUX
inlawrev-2452	31	37	added	add	VERB
inlawrev-2452	31	38	to	to	ADP
inlawrev-2452	31	39	the	the	DET
inlawrev-2452	31	40	amount	amount	NOUN
inlawrev-2452	31	41	to	to	PART
inlawrev-2452	31	42	be	be	AUX
inlawrev-2452	31	43	collected	collect	VERB
inlawrev-2452	31	44	in	in	ADP
inlawrev-2452	31	45	the	the	DET
inlawrev-2452	31	46	next	next	ADJ
inlawrev-2452	31	47	succeeding	succeed	VERB
inlawrev-2452	31	48	year	year	NOUN
inlawrev-2452	31	49	.	.	PUNCT
inlawrev-2452	32	1	(	(	PUNCT
inlawrev-2452	32	2	emphasis	emphasis	NOUN
inlawrev-2452	32	3	added	add	VERB
inlawrev-2452	32	4	)	)	PUNCT
inlawrev-2452	32	5	.	.	PUNCT
inlawrev-2452	33	1	72	72	NUM
inlawrev-2452	33	2	indiana	indiana	PROPN
inlawrev-2452	33	3	law	law	PROPN
inlawrev-2452	33	4	review	review	NOUN
inlawrev-2452	33	5	[	[	X
inlawrev-2452	33	6	vol	vol	NOUN
inlawrev-2452	33	7	.	.	NOUN
inlawrev-2452	33	8	7	7	NUM
inlawrev-2452	33	9	once	once	SCONJ
inlawrev-2452	33	10	a	a	DET
inlawrev-2452	33	11	demand	demand	NOUN
inlawrev-2452	33	12	has	have	AUX
inlawrev-2452	33	13	been	be	AUX
inlawrev-2452	33	14	made	make	VERB
inlawrev-2452	33	15	pursuant	pursuant	ADJ
inlawrev-2452	33	16	to	to	ADP
inlawrev-2452	33	17	section	section	NOUN
inlawrev-2452	33	18	6	6	NUM
inlawrev-2452	33	19	-	-	SYM
inlawrev-2452	33	20	1	1	NUM
inlawrev-2452	33	21	-	-	SYM
inlawrev-2452	33	22	53	53	NUM
inlawrev-2452	33	23	-	-	SYM
inlawrev-2452	33	24	1	1	NUM
inlawrev-2452	33	25	,	,	PUNCT
inlawrev-2452	33	26	the	the	DET
inlawrev-2452	33	27	treasurer	treasurer	NOUN
inlawrev-2452	33	28	has	have	VERB
inlawrev-2452	33	29	two	two	NUM
inlawrev-2452	33	30	alternative	alternative	ADJ
inlawrev-2452	33	31	remedies	remedy	NOUN
inlawrev-2452	33	32	available	available	ADJ
inlawrev-2452	33	33	to	to	ADP
inlawrev-2452	33	34	him	he	PRON
inlawrev-2452	33	35	to	to	PART
inlawrev-2452	33	36	satisfy	satisfy	VERB
inlawrev-2452	33	37	the	the	DET
inlawrev-2452	33	38	debt	debt	NOUN
inlawrev-2452	33	39	.	.	PUNCT
inlawrev-2452	34	1	he	he	PRON
inlawrev-2452	34	2	can	can	AUX
inlawrev-2452	34	3	wait	wait	VERB
inlawrev-2452	34	4	thirty	thirty	NUM
inlawrev-2452	34	5	days	day	NOUN
inlawrev-2452	34	6	for	for	ADP
inlawrev-2452	34	7	satisfaction	satisfaction	NOUN
inlawrev-2452	34	8	by	by	ADP
inlawrev-2452	34	9	the	the	DET
inlawrev-2452	34	10	taxpayer	taxpayer	NOUN
inlawrev-2452	34	11	and	and	CCONJ
inlawrev-2452	34	12	then	then	ADV
inlawrev-2452	34	13	levy	levy	VERB
inlawrev-2452	34	14	upon	upon	SCONJ
inlawrev-2452	34	15	his	his	PRON
inlawrev-2452	34	16	personal	personal	ADJ
inlawrev-2452	34	17	property	property	NOUN
inlawrev-2452	34	18	by	by	ADP
inlawrev-2452	34	19	virtue	virtue	NOUN
inlawrev-2452	34	20	of	of	ADP
inlawrev-2452	34	21	section	section	NOUN
inlawrev-2452	34	22	6	6	NUM
inlawrev-2452	34	23	-	-	SYM
inlawrev-2452	34	24	1	1	NUM
inlawrev-2452	34	25	-	-	SYM
inlawrev-2452	34	26	53	53	NUM
inlawrev-2452	34	27	-	-	SYM
inlawrev-2452	34	28	2	2	NUM
inlawrev-2452	34	29	,	,	PUNCT
inlawrev-2452	34	30	or	or	CCONJ
inlawrev-2452	34	31	he	he	PRON
inlawrev-2452	34	32	may	may	AUX
inlawrev-2452	34	33	elect	elect	VERB
inlawrev-2452	34	34	not	not	PART
inlawrev-2452	34	35	to	to	PART
inlawrev-2452	34	36	levy	levy	VERB
inlawrev-2452	34	37	and	and	CCONJ
inlawrev-2452	34	38	instead	instead	ADV
inlawrev-2452	34	39	wait	wait	VERB
inlawrev-2452	34	40	sixty	sixty	NUM
inlawrev-2452	34	41	days	day	NOUN
inlawrev-2452	34	42	and	and	CCONJ
inlawrev-2452	34	43	,	,	PUNCT
inlawrev-2452	34	44	upon	upon	SCONJ
inlawrev-2452	34	45	taxpayer	taxpayer	NOUN
inlawrev-2452	34	46	's	's	PART
inlawrev-2452	34	47	failure	failure	NOUN
inlawrev-2452	34	48	to	to	PART
inlawrev-2452	34	49	make	make	VERB
inlawrev-2452	34	50	full	full	ADJ
inlawrev-2452	34	51	payment	payment	NOUN
inlawrev-2452	34	52	,	,	PUNCT
inlawrev-2452	34	53	prepare	prepare	VERB
inlawrev-2452	34	54	a	a	DET
inlawrev-2452	34	55	record	record	NOUN
inlawrev-2452	34	56	of	of	ADP
inlawrev-2452	34	57	the	the	DET
inlawrev-2452	34	58	delinquency	delinquency	NOUN
inlawrev-2452	34	59	and	and	CCONJ
inlawrev-2452	34	60	file	file	VERB
inlawrev-2452	34	61	it	it	PRON
inlawrev-2452	34	62	with	with	ADP
inlawrev-2452	34	63	the	the	DET
inlawrev-2452	34	64	circuit	circuit	NOUN
inlawrev-2452	34	65	or	or	CCONJ
inlawrev-2452	34	66	superior	superior	ADJ
inlawrev-2452	34	67	court	court	NOUN
inlawrev-2452	34	68	pursuant	pursuant	NOUN
inlawrev-2452	34	69	to	to	ADP
inlawrev-2452	34	70	indiana	indiana	PROPN
inlawrev-2452	34	71	code	code	PROPN
inlawrev-2452	34	72	section	section	NOUN
inlawrev-2452	34	73	6	6	NUM
inlawrev-2452	34	74	-	-	SYM
inlawrev-2452	34	75	1	1	NUM
inlawrev-2452	34	76	-	-	NUM
inlawrev-2452	34	77	55	55	NUM
inlawrev-2452	34	78	-	-	SYM
inlawrev-2452	34	79	1/	1/	NUM
inlawrev-2452	34	80	this	this	DET
inlawrev-2452	34	81	filing	filing	NOUN
inlawrev-2452	34	82	has	have	VERB
inlawrev-2452	34	83	the	the	DET
inlawrev-2452	34	84	same	same	ADJ
inlawrev-2452	34	85	effect	effect	NOUN
inlawrev-2452	34	86	as	as	ADP
inlawrev-2452	34	87	a	a	DET
inlawrev-2452	34	88	judgment	judgment	NOUN
inlawrev-2452	34	89	,	,	PUNCT
inlawrev-2452	34	90	and	and	CCONJ
inlawrev-2452	34	91	the	the	DET
inlawrev-2452	34	92	amount	amount	NOUN
inlawrev-2452	34	93	due	due	ADJ
inlawrev-2452	34	94	draws	draw	VERB
inlawrev-2452	34	95	interest	interest	NOUN
inlawrev-2452	34	96	in	in	ADP
inlawrev-2452	34	97	lieu	lieu	NOUN
inlawrev-2452	34	98	of	of	ADP
inlawrev-2452	34	99	penalty	penalty	NOUN
inlawrev-2452	34	100	.	.	PUNCT
inlawrev-2452	35	1	8	8	NUM
inlawrev-2452	35	2	however	however	ADV
inlawrev-2452	35	3	,	,	PUNCT
inlawrev-2452	35	4	both	both	DET
inlawrev-2452	35	5	methods	method	NOUN
inlawrev-2452	35	6	require	require	VERB
inlawrev-2452	35	7	that	that	SCONJ
inlawrev-2452	35	8	the	the	DET
inlawrev-2452	35	9	treasurer	treasurer	NOUN
inlawrev-2452	35	10	make	make	VERB
inlawrev-2452	35	11	an	an	DET
inlawrev-2452	35	12	annual	annual	ADJ
inlawrev-2452	35	13	demand	demand	NOUN
inlawrev-2452	35	14	in	in	ADP
inlawrev-2452	35	15	accordance	accordance	NOUN
inlawrev-2452	35	16	with	with	ADP
inlawrev-2452	35	17	section	section	NOUN
inlawrev-2452	35	18	6	6	NUM
inlawrev-2452	35	19	-	-	SYM
inlawrev-2452	35	20	1	1	NUM
inlawrev-2452	35	21	-	-	PUNCT
inlawrev-2452	35	22	60	60	NUM
inlawrev-2452	35	23	-	-	PUNCT
inlawrev-2452	35	24	3	3	NUM
inlawrev-2452	35	25	.	.	PUNCT
inlawrev-2452	36	1	in	in	ADP
inlawrev-2452	36	2	indiana	indiana	PROPN
inlawrev-2452	36	3	department	department	PROPN
inlawrev-2452	36	4	of	of	ADP
inlawrev-2452	36	5	state	state	PROPN
inlawrev-2452	36	6	revenue	revenue	PROPN
inlawrev-2452	36	7	v.	v.	PROPN
inlawrev-2452	36	8	purcell	purcell	PROPN
inlawrev-2452	36	9	walnut	walnut	PROPN
inlawrev-2452	36	10	lumber	lumber	PROPN
inlawrev-2452	36	11	co.	co.	PROPN
inlawrev-2452	36	12	,	,	PUNCT
inlawrev-2452	36	13	9	9	NUM
inlawrev-2452	36	14	the	the	DET
inlawrev-2452	36	15	court	court	NOUN
inlawrev-2452	36	16	of	of	ADP
inlawrev-2452	36	17	appeals	appeals	PROPN
inlawrev-2452	36	18	of	of	ADP
inlawrev-2452	36	19	indiana	indiana	PROPN
inlawrev-2452	36	20	held	hold	VERB
inlawrev-2452	36	21	that	that	SCONJ
inlawrev-2452	36	22	the	the	DET
inlawrev-2452	36	23	gross	gross	ADJ
inlawrev-2452	36	24	income	income	NOUN
inlawrev-2452	36	25	tax	tax	NOUN
inlawrev-2452	36	26	exemption	exemption	NOUN
inlawrev-2452	36	27	in	in	ADP
inlawrev-2452	36	28	indiana	indiana	PROPN
inlawrev-2452	36	29	code	code	PROPN
inlawrev-2452	36	30	section	section	NOUN
inlawrev-2452	36	31	6	6	NUM
inlawrev-2452	36	32	-	-	SYM
inlawrev-2452	36	33	2	2	NUM
inlawrev-2452	36	34	-	-	PUNCT
inlawrev-2452	36	35	1	1	NUM
inlawrev-2452	36	36	-	-	SYM
inlawrev-2452	36	37	1	1	NUM
inlawrev-2452	36	38	10	10	NUM
inlawrev-2452	36	39	7this	7this	NUM
inlawrev-2452	36	40	section	section	NOUN
inlawrev-2452	36	41	states	state	NOUN
inlawrev-2452	36	42	:	:	PUNCT
inlawrev-2452	36	43	in	in	ADP
inlawrev-2452	36	44	the	the	DET
inlawrev-2452	36	45	year	year	NOUN
inlawrev-2452	36	46	following	follow	VERB
inlawrev-2452	36	47	any	any	DET
inlawrev-2452	36	48	year	year	NOUN
inlawrev-2452	36	49	in	in	ADP
inlawrev-2452	36	50	which	which	PRON
inlawrev-2452	36	51	a	a	DET
inlawrev-2452	36	52	deliquency	deliquency	NOUN
inlawrev-2452	36	53	in	in	ADP
inlawrev-2452	36	54	the	the	DET
inlawrev-2452	36	55	payment	payment	NOUN
inlawrev-2452	36	56	of	of	ADP
inlawrev-2452	36	57	any	any	DET
inlawrev-2452	36	58	installment	installment	NOUN
inlawrev-2452	36	59	of	of	ADP
inlawrev-2452	36	60	taxes	taxis	NOUN
inlawrev-2452	36	61	on	on	ADP
inlawrev-2452	36	62	personal	personal	ADJ
inlawrev-2452	36	63	property	property	NOUN
inlawrev-2452	36	64	.	.	PUNCT
inlawrev-2452	36	65	.	.	PUNCT
inlawrev-2452	37	1	.	.	PUNCT
inlawrev-2452	38	1	has	have	AUX
inlawrev-2452	38	2	occurred	occur	VERB
inlawrev-2452	38	3	,	,	PUNCT
inlawrev-2452	38	4	and	and	CCONJ
inlawrev-2452	38	5	a	a	DET
inlawrev-2452	38	6	demand	demand	NOUN
inlawrev-2452	38	7	for	for	ADP
inlawrev-2452	38	8	payment	payment	NOUN
inlawrev-2452	38	9	has	have	AUX
inlawrev-2452	38	10	been	be	AUX
inlawrev-2452	38	11	made	make	VERB
inlawrev-2452	38	12	pursuant	pursuant	ADJ
inlawrev-2452	38	13	to	to	ADP
inlawrev-2452	38	14	[	[	X
inlawrev-2452	38	15	ind	ind	X
inlawrev-2452	38	16	.	.	PUNCT
inlawrev-2452	39	1	code	code	PROPN
inlawrev-2452	39	2	§	§	PROPN
inlawrev-2452	39	3	6	6	NUM
inlawrev-2452	39	4	-	-	SYM
inlawrev-2452	39	5	1	1	NUM
inlawrev-2452	39	6	-	-	SYM
inlawrev-2452	39	7	53	53	NUM
inlawrev-2452	39	8	-	-	SYM
inlawrev-2452	39	9	1	1	NUM
inlawrev-2452	39	10	(	(	PUNCT
inlawrev-2452	39	11	1971	1971	NUM
inlawrev-2452	39	12	)	)	PUNCT
inlawrev-2452	39	13	1	1	NUM
inlawrev-2452	39	14	.	.	PUNCT
inlawrev-2452	39	15	.	.	PUNCT
inlawrev-2452	39	16	.	.	PUNCT
inlawrev-2452	40	1	any	any	DET
inlawrev-2452	40	2	amount	amount	NOUN
inlawrev-2452	40	3	for	for	ADP
inlawrev-2452	40	4	which	which	PRON
inlawrev-2452	40	5	demand	demand	NOUN
inlawrev-2452	40	6	was	be	AUX
inlawrev-2452	40	7	so	so	ADV
inlawrev-2452	40	8	made	make	VERB
inlawrev-2452	40	9	remains	remain	NOUN
inlawrev-2452	40	10	after	after	ADP
inlawrev-2452	40	11	sixty	sixty	NUM
inlawrev-2452	40	12	(	(	PUNCT
inlawrev-2452	40	13	60	60	NUM
inlawrev-2452	40	14	)	)	PUNCT
inlawrev-2452	40	15	days	day	NOUN
inlawrev-2452	40	16	from	from	ADP
inlawrev-2452	40	17	the	the	DET
inlawrev-2452	40	18	date	date	NOUN
inlawrev-2452	40	19	of	of	ADP
inlawrev-2452	40	20	said	say	VERB
inlawrev-2452	40	21	demand	demand	NOUN
inlawrev-2452	40	22	,	,	PUNCT
inlawrev-2452	40	23	the	the	DET
inlawrev-2452	40	24	county	county	NOUN
inlawrev-2452	40	25	treasurer	treasurer	NOUN
inlawrev-2452	40	26	shall	shall	AUX
inlawrev-2452	40	27	prepare	prepare	VERB
inlawrev-2452	40	28	a	a	DET
inlawrev-2452	40	29	record	record	NOUN
inlawrev-2452	40	30	of	of	ADP
inlawrev-2452	40	31	all	all	DET
inlawrev-2452	40	32	such	such	ADJ
inlawrev-2452	40	33	delinquencies	delinquency	NOUN
inlawrev-2452	40	34	.	.	PUNCT
inlawrev-2452	40	35	.	.	PUNCT
inlawrev-2452	40	36	.	.	PUNCT
inlawrev-2452	41	1	.	.	PUNCT
inlawrev-2452	42	1	on	on	ADP
inlawrev-2452	42	2	and	and	CCONJ
inlawrev-2452	42	3	after	after	ADP
inlawrev-2452	42	4	deposit	deposit	NOUN
inlawrev-2452	42	5	of	of	ADP
inlawrev-2452	42	6	said	say	VERB
inlawrev-2452	42	7	record	record	NOUN
inlawrev-2452	42	8	in	in	ADP
inlawrev-2452	42	9	the	the	DET
inlawrev-2452	42	10	office	office	NOUN
inlawrev-2452	42	11	of	of	ADP
inlawrev-2452	42	12	the	the	DET
inlawrev-2452	42	13	clerk	clerk	NOUN
inlawrev-2452	42	14	of	of	ADP
inlawrev-2452	42	15	the	the	DET
inlawrev-2452	42	16	circuit	circuit	NOUN
inlawrev-2452	42	17	court	court	NOUN
inlawrev-2452	42	18	,	,	PUNCT
inlawrev-2452	42	19	the	the	DET
inlawrev-2452	42	20	amounts	amount	NOUN
inlawrev-2452	42	21	of	of	ADP
inlawrev-2452	42	22	delinquent	delinquent	ADJ
inlawrev-2452	42	23	taxes	taxis	NOUN
inlawrev-2452	42	24	,	,	PUNCT
inlawrev-2452	42	25	penalties	penalty	NOUN
inlawrev-2452	42	26	and	and	CCONJ
inlawrev-2452	42	27	costs	cost	NOUN
inlawrev-2452	42	28	stated	state	VERB
inlawrev-2452	42	29	therein	therein	ADV
inlawrev-2452	42	30	shall	shall	AUX
inlawrev-2452	42	31	constitute	constitute	VERB
inlawrev-2452	42	32	a	a	DET
inlawrev-2452	42	33	debt	debt	NOUN
inlawrev-2452	42	34	of	of	ADP
inlawrev-2452	42	35	the	the	DET
inlawrev-2452	42	36	person	person	NOUN
inlawrev-2452	42	37	named	name	VERB
inlawrev-2452	42	38	,	,	PUNCT
inlawrev-2452	42	39	which	which	DET
inlawrev-2452	42	40	debt	debt	NOUN
inlawrev-2452	42	41	shall	shall	AUX
inlawrev-2452	42	42	in	in	ADP
inlawrev-2452	42	43	all	all	DET
inlawrev-2452	42	44	respects	respect	NOUN
inlawrev-2452	42	45	have	have	VERB
inlawrev-2452	42	46	the	the	DET
inlawrev-2452	42	47	same	same	ADJ
inlawrev-2452	42	48	force	force	NOUN
inlawrev-2452	42	49	and	and	CCONJ
inlawrev-2452	42	50	effect	effect	NOUN
inlawrev-2452	42	51	as	as	ADP
inlawrev-2452	42	52	judgments	judgment	NOUN
inlawrev-2452	42	53	.	.	PUNCT
inlawrev-2452	43	1	the	the	DET
inlawrev-2452	43	2	judgments	judgment	NOUN
inlawrev-2452	43	3	so	so	ADV
inlawrev-2452	43	4	entered	enter	VERB
inlawrev-2452	43	5	shall	shall	AUX
inlawrev-2452	43	6	be	be	AUX
inlawrev-2452	43	7	in	in	ADP
inlawrev-2452	43	8	favor	favor	NOUN
inlawrev-2452	43	9	of	of	ADP
inlawrev-2452	43	10	the	the	DET
inlawrev-2452	43	11	county	county	NOUN
inlawrev-2452	43	12	for	for	ADP
inlawrev-2452	43	13	the	the	DET
inlawrev-2452	43	14	benefit	benefit	NOUN
inlawrev-2452	43	15	of	of	ADP
inlawrev-2452	43	16	all	all	DET
inlawrev-2452	43	17	taxing	tax	VERB
inlawrev-2452	43	18	units	unit	NOUN
inlawrev-2452	43	19	having	have	VERB
inlawrev-2452	43	20	an	an	DET
inlawrev-2452	43	21	interest	interest	NOUN
inlawrev-2452	43	22	therein	therein	ADV
inlawrev-2452	43	23	.	.	PUNCT
inlawrev-2452	44	1	from	from	ADP
inlawrev-2452	44	2	the	the	DET
inlawrev-2452	44	3	date	date	NOUN
inlawrev-2452	44	4	of	of	ADP
inlawrev-2452	44	5	deposit	deposit	NOUN
inlawrev-2452	44	6	of	of	ADP
inlawrev-2452	44	7	the	the	DET
inlawrev-2452	44	8	record	record	NOUN
inlawrev-2452	44	9	in	in	ADP
inlawrev-2452	44	10	the	the	DET
inlawrev-2452	44	11	office	office	NOUN
inlawrev-2452	44	12	of	of	ADP
inlawrev-2452	44	13	the	the	DET
inlawrev-2452	44	14	clerk	clerk	NOUN
inlawrev-2452	44	15	of	of	ADP
inlawrev-2452	44	16	the	the	DET
inlawrev-2452	44	17	circuit	circuit	NOUN
inlawrev-2452	44	18	court	court	NOUN
inlawrev-2452	44	19	,	,	PUNCT
inlawrev-2452	44	20	the	the	DET
inlawrev-2452	44	21	judgments	judgment	NOUN
inlawrev-2452	44	22	shall	shall	AUX
inlawrev-2452	44	23	bear	bear	VERB
inlawrev-2452	44	24	interest	interest	NOUN
inlawrev-2452	44	25	at	at	ADP
inlawrev-2452	44	26	the	the	DET
inlawrev-2452	44	27	same	same	ADJ
inlawrev-2452	44	28	rate	rate	NOUN
inlawrev-2452	44	29	as	as	ADP
inlawrev-2452	44	30	other	other	ADJ
inlawrev-2452	44	31	judgments	judgment	NOUN
inlawrev-2452	44	32	and	and	CCONJ
inlawrev-2452	44	33	such	such	ADJ
inlawrev-2452	44	34	interest	interest	NOUN
inlawrev-2452	44	35	shall	shall	AUX
inlawrev-2452	44	36	be	be	AUX
inlawrev-2452	44	37	in	in	ADP
inlawrev-2452	44	38	lieu	lieu	NOUN
inlawrev-2452	44	39	of	of	ADP
inlawrev-2452	44	40	penalties	penalty	NOUN
inlawrev-2452	44	41	which	which	PRON
inlawrev-2452	44	42	would	would	AUX
inlawrev-2452	44	43	have	have	AUX
inlawrev-2452	44	44	otherwise	otherwise	ADV
inlawrev-2452	44	45	accrued	accrue	VERB
inlawrev-2452	44	46	on	on	ADP
inlawrev-2452	44	47	the	the	DET
inlawrev-2452	44	48	taxes	taxis	NOUN
inlawrev-2452	44	49	.	.	PUNCT
inlawrev-2452	44	50	.	.	PUNCT
inlawrev-2452	44	51	.	.	PUNCT
inlawrev-2452	45	1	.	.	PUNCT
inlawrev-2452	46	1	8277	8277	NUM
inlawrev-2452	46	2	n.e.2d	n.e.2d	NOUN
inlawrev-2452	46	3	at	at	ADP
inlawrev-2452	46	4	800	800	NUM
inlawrev-2452	46	5	.	.	NOUN
inlawrev-2452	46	6	9282	9282	NUM
inlawrev-2452	46	7	n.e.2d	n.e.2d	NOUN
inlawrev-2452	46	8	336	336	NUM
inlawrev-2452	46	9	(	(	PUNCT
inlawrev-2452	46	10	ind	ind	NOUN
inlawrev-2452	46	11	.	.	PUNCT
inlawrev-2452	47	1	ct	ct	PROPN
inlawrev-2452	47	2	.	.	PUNCT
inlawrev-2452	48	1	app	app	PROPN
inlawrev-2452	48	2	.	.	PROPN
inlawrev-2452	48	3	1972	1972	NUM
inlawrev-2452	48	4	)	)	PUNCT
inlawrev-2452	48	5	.	.	PUNCT
inlawrev-2452	49	1	10ind	10ind	NOUN
inlawrev-2452	49	2	.	.	PUNCT
inlawrev-2452	50	1	code	code	PROPN
inlawrev-2452	50	2	§	§	PROPN
inlawrev-2452	50	3	6	6	NUM
inlawrev-2452	50	4	-	-	SYM
inlawrev-2452	50	5	2	2	NUM
inlawrev-2452	50	6	-	-	PUNCT
inlawrev-2452	50	7	1	1	NUM
inlawrev-2452	50	8	-	-	SYM
inlawrev-2452	50	9	1	1	NUM
inlawrev-2452	50	10	(	(	PUNCT
inlawrev-2452	50	11	1971	1971	NUM
inlawrev-2452	50	12	)	)	PUNCT
inlawrev-2452	50	13	states	state	NOUN
inlawrev-2452	50	14	:	:	PUNCT
inlawrev-2452	50	15	that	that	SCONJ
inlawrev-2452	50	16	with	with	ADP
inlawrev-2452	50	17	respect	respect	NOUN
inlawrev-2452	50	18	to	to	ADP
inlawrev-2452	50	19	individuals	individual	NOUN
inlawrev-2452	50	20	resident	resident	ADJ
inlawrev-2452	50	21	in	in	ADP
inlawrev-2452	50	22	indiana	indiana	PROPN
inlawrev-2452	50	23	and	and	CCONJ
inlawrev-2452	50	24	corporations	corporation	NOUN
inlawrev-2452	50	25	incorporated	incorporate	VERB
inlawrev-2452	50	26	under	under	ADP
inlawrev-2452	50	27	the	the	DET
inlawrev-2452	50	28	laws	law	NOUN
inlawrev-2452	50	29	of	of	ADP
inlawrev-2452	50	30	indiana	indiana	PROPN
inlawrev-2452	50	31	authorized	authorize	VERB
inlawrev-2452	50	32	to	to	PART
inlawrev-2452	50	33	do	do	VERB
inlawrev-2452	50	34	and	and	CCONJ
inlawrev-2452	50	35	doing	do	VERB
inlawrev-2452	50	36	business	business	NOUN
inlawrev-2452	50	37	in	in	ADP
inlawrev-2452	50	38	any	any	DET
inlawrev-2452	50	39	other	other	ADJ
inlawrev-2452	50	40	state	state	NOUN
inlawrev-2452	50	41	and/or	and/or	CCONJ
inlawrev-2452	50	42	foreign	foreign	ADJ
inlawrev-2452	50	43	country	country	NOUN
inlawrev-2452	50	44	,	,	PUNCT
inlawrev-2452	50	45	the	the	DET
inlawrev-2452	50	46	term	term	NOUN
inlawrev-2452	50	47	"	"	PUNCT
inlawrev-2452	50	48	gross	gross	ADJ
inlawrev-2452	50	49	income	income	NOUN
inlawrev-2452	50	50	"	"	PUNCT
inlawrev-2452	50	51	shall	shall	AUX
inlawrev-2452	50	52	not	not	PART
inlawrev-2452	50	53	include	include	VERB
inlawrev-2452	50	54	gross	gross	ADJ
inlawrev-2452	50	55	receipts	receipt	NOUN
inlawrev-2452	50	56	received	receive	VERB
inlawrev-2452	50	57	from	from	ADP
inlawrev-2452	50	58	sources	source	NOUN
inlawrev-2452	50	59	outside	outside	ADP
inlawrev-2452	50	60	the	the	DET
inlawrev-2452	50	61	state	state	NOUN
inlawrev-2452	50	62	of	of	ADP
inlawrev-2452	50	63	indiana	indiana	PROPN
inlawrev-2452	50	64	in	in	ADP
inlawrev-2452	50	65	cases	case	NOUN
inlawrev-2452	50	66	where	where	SCONJ
inlawrev-2452	50	67	such	such	ADJ
inlawrev-2452	50	68	gross	gross	ADJ
inlawrev-2452	50	69	receipts	receipt	NOUN
inlawrev-2452	50	70	are	be	AUX
inlawrev-2452	50	71	received	receive	VERB
inlawrev-2452	50	72	from	from	ADP
inlawrev-2452	50	73	a	a	DET
inlawrev-2452	50	74	trade	trade	NOUN
inlawrev-2452	50	75	or	or	CCONJ
inlawrev-2452	50	76	business	business	NOUN
inlawrev-2452	50	77	situated	situate	VERB
inlawrev-2452	50	78	and	and	CCONJ
inlawrev-2452	50	79	regularly	regularly	ADV
inlawrev-2452	50	80	carried	carry	VERB
inlawrev-2452	50	81	on	on	ADP
inlawrev-2452	50	82	at	at	ADP
inlawrev-2452	50	83	a	a	DET
inlawrev-2452	50	84	legal	legal	ADJ
inlawrev-2452	50	85	situs	situs	NOUN
inlawrev-2452	50	86	outside	outside	ADP
inlawrev-2452	50	87	the	the	DET
inlawrev-2452	50	88	state	state	NOUN
inlawrev-2452	50	89	of	of	ADP
inlawrev-2452	50	90	indiana	indiana	PROPN
inlawrev-2452	50	91	,	,	PUNCT
inlawrev-2452	50	92	or	or	CCONJ
inlawrev-2452	50	93	from	from	ADP
inlawrev-2452	50	94	activities	activity	NOUN
inlawrev-2452	50	95	incident	incident	NOUN
inlawrev-2452	50	96	thereto	thereto	VERB
inlawrev-2452	50	97	.	.	PUNCT
inlawrev-2452	50	98	..	..	PUNCT
inlawrev-2452	50	99	.	.	PUNCT
inlawrev-2452	51	1	gross	gross	ADJ
inlawrev-2452	51	2	income	income	NOUN
inlawrev-2452	51	3	of	of	ADP
inlawrev-2452	51	4	an	an	DET
inlawrev-2452	51	5	indiana	indiana	PROPN
inlawrev-2452	51	6	corporation	corporation	NOUN
inlawrev-2452	51	7	doing	do	VERB
inlawrev-2452	51	8	business	business	NOUN
inlawrev-2452	51	9	at	at	ADP
inlawrev-2452	51	10	a	a	DET
inlawrev-2452	51	11	situs	situs	PROPN
inlawrev-2452	51	12	outside	outside	ADP
inlawrev-2452	51	13	the	the	DET
inlawrev-2452	51	14	state	state	NOUN
inlawrev-2452	51	15	will	will	AUX
inlawrev-2452	51	16	not	not	PART
inlawrev-2452	51	17	therefore	therefore	ADV
inlawrev-2452	51	18	include	include	VERB
inlawrev-2452	51	19	receipts	receipt	NOUN
inlawrev-2452	51	20	from	from	ADP
inlawrev-2452	51	21	such	such	ADJ
inlawrev-2452	51	22	out	out	ADP
inlawrev-2452	51	23	-	-	PUNCT
inlawrev-2452	51	24	of	of	ADP
inlawrev-2452	51	25	-	-	PUNCT
inlawrev-2452	51	26	state	state	NOUN
inlawrev-2452	51	27	sources	source	NOUN
inlawrev-2452	51	28	.	.	PUNCT
inlawrev-2452	52	1	but	but	CCONJ
inlawrev-2452	52	2	to	to	PART
inlawrev-2452	52	3	qualify	qualify	VERB
inlawrev-2452	52	4	for	for	ADP
inlawrev-2452	52	5	the	the	DET
inlawrev-2452	52	6	above	above	ADJ
inlawrev-2452	52	7	stated	stated	ADJ
inlawrev-2452	52	8	exemption	exemption	NOUN
inlawrev-2452	52	9	,	,	PUNCT
inlawrev-2452	52	10	the	the	DET
inlawrev-2452	52	11	corporation	corporation	NOUN
inlawrev-2452	52	12	must	must	AUX
inlawrev-2452	52	13	be	be	AUX
inlawrev-2452	52	14	1973	1973	NUM
inlawrev-2452	52	15	]	]	PUNCT
inlawrev-2452	52	16	survey	survey	NOUN
inlawrev-2452	52	17	of	of	ADP
inlawrev-2452	52	18	recent	recent	ADJ
inlawrev-2452	52	19	developments	development	NOUN
inlawrev-2452	52	20	73	73	NUM
inlawrev-2452	52	21	did	do	AUX
inlawrev-2452	52	22	not	not	PART
inlawrev-2452	52	23	apply	apply	VERB
inlawrev-2452	52	24	to	to	ADP
inlawrev-2452	52	25	an	an	DET
inlawrev-2452	52	26	indiana	indiana	PROPN
inlawrev-2452	52	27	corporation	corporation	NOUN
inlawrev-2452	52	28	authorized	authorize	VERB
inlawrev-2452	52	29	to	to	PART
inlawrev-2452	52	30	do	do	VERB
inlawrev-2452	52	31	business	business	NOUN
inlawrev-2452	52	32	in	in	ADP
inlawrev-2452	52	33	kansas	kansas	PROPN
inlawrev-2452	52	34	,	,	PUNCT
inlawrev-2452	52	35	which	which	PRON
inlawrev-2452	52	36	sold	sell	VERB
inlawrev-2452	52	37	lumber	lumber	NOUN
inlawrev-2452	52	38	to	to	ADP
inlawrev-2452	52	39	its	its	PRON
inlawrev-2452	52	40	own	own	ADJ
inlawrev-2452	52	41	resident	resident	ADJ
inlawrev-2452	52	42	agent	agent	NOUN
inlawrev-2452	52	43	in	in	ADP
inlawrev-2452	52	44	indiana	indiana	PROPN
inlawrev-2452	52	45	.	.	PUNCT
inlawrev-2452	53	1	purcell	purcell	PROPN
inlawrev-2452	53	2	,	,	PUNCT
inlawrev-2452	53	3	although	although	SCONJ
inlawrev-2452	53	4	incorporated	incorporate	VERB
inlawrev-2452	53	5	in	in	ADP
inlawrev-2452	53	6	indiana	indiana	PROPN
inlawrev-2452	53	7	,	,	PUNCT
inlawrev-2452	53	8	located	locate	VERB
inlawrev-2452	53	9	its	its	PRON
inlawrev-2452	53	10	office	office	NOUN
inlawrev-2452	53	11	and	and	CCONJ
inlawrev-2452	53	12	conducted	conduct	VERB
inlawrev-2452	53	13	its	its	PRON
inlawrev-2452	53	14	business	business	NOUN
inlawrev-2452	53	15	in	in	ADP
inlawrev-2452	53	16	kansas	kansas	PROPN
inlawrev-2452	53	17	.	.	PUNCT
inlawrev-2452	54	1	as	as	SCONJ
inlawrev-2452	54	2	required	require	VERB
inlawrev-2452	54	3	by	by	ADP
inlawrev-2452	54	4	statute	statute	PROPN
inlawrev-2452	54	5	,	,	PUNCT
inlawrev-2452	54	6	purcell	purcell	PROPN
inlawrev-2452	54	7	maintained	maintain	VERB
inlawrev-2452	54	8	a	a	DET
inlawrev-2452	54	9	resident	resident	ADJ
inlawrev-2452	54	10	agent	agent	NOUN
inlawrev-2452	54	11	,	,	PUNCT
inlawrev-2452	54	12	amos	amos	PROPN
inlawrev-2452	54	13	-	-	PUNCT
inlawrev-2452	54	14	thompson	thompson	PROPN
inlawrev-2452	54	15	corporation	corporation	NOUN
inlawrev-2452	54	16	(	(	PUNCT
inlawrev-2452	54	17	also	also	ADV
inlawrev-2452	54	18	formed	form	VERB
inlawrev-2452	54	19	under	under	ADP
inlawrev-2452	54	20	state	state	NOUN
inlawrev-2452	54	21	law	law	NOUN
inlawrev-2452	54	22	)	)	PUNCT
inlawrev-2452	54	23	,	,	PUNCT
inlawrev-2452	54	24	in	in	ADP
inlawrev-2452	54	25	indiana	indiana	PROPN
inlawrev-2452	54	26	.	.	PUNCT
inlawrev-2452	55	1	the	the	DET
inlawrev-2452	55	2	department	department	NOUN
inlawrev-2452	55	3	assessed	assess	VERB
inlawrev-2452	55	4	a	a	DET
inlawrev-2452	55	5	gross	gross	ADJ
inlawrev-2452	55	6	income	income	NOUN
inlawrev-2452	55	7	tax	tax	NOUN
inlawrev-2452	55	8	against	against	ADP
inlawrev-2452	55	9	income	income	NOUN
inlawrev-2452	55	10	received	receive	VERB
inlawrev-2452	55	11	by	by	ADP
inlawrev-2452	55	12	purcell	purcell	PROPN
inlawrev-2452	55	13	from	from	ADP
inlawrev-2452	55	14	its	its	PRON
inlawrev-2452	55	15	sales	sale	NOUN
inlawrev-2452	55	16	to	to	ADP
inlawrev-2452	55	17	amos	amos	PROPN
inlawrev-2452	55	18	.	.	PUNCT
inlawrev-2452	56	1	in	in	ADP
inlawrev-2452	56	2	reversing	reverse	VERB
inlawrev-2452	56	3	the	the	DET
inlawrev-2452	56	4	trial	trial	NOUN
inlawrev-2452	56	5	court	court	NOUN
inlawrev-2452	56	6	,	,	PUNCT
inlawrev-2452	56	7	special	special	ADJ
inlawrev-2452	56	8	attention	attention	NOUN
inlawrev-2452	56	9	was	be	AUX
inlawrev-2452	56	10	given	give	VERB
inlawrev-2452	56	11	to	to	ADP
inlawrev-2452	56	12	the	the	DET
inlawrev-2452	56	13	exact	exact	ADJ
inlawrev-2452	56	14	definition	definition	NOUN
inlawrev-2452	56	15	of	of	ADP
inlawrev-2452	56	16	the	the	DET
inlawrev-2452	56	17	word	word	NOUN
inlawrev-2452	56	18	"	"	PUNCT
inlawrev-2452	56	19	sources	source	NOUN
inlawrev-2452	56	20	"	"	PUNCT
inlawrev-2452	56	21	because	because	SCONJ
inlawrev-2452	56	22	the	the	DET
inlawrev-2452	56	23	statute	statute	NOUN
inlawrev-2452	56	24	specifically	specifically	ADV
inlawrev-2452	56	25	states	state	VERB
inlawrev-2452	56	26	that	that	SCONJ
inlawrev-2452	56	27	the	the	DET
inlawrev-2452	56	28	gross	gross	ADJ
inlawrev-2452	56	29	income	income	NOUN
inlawrev-2452	56	30	of	of	ADP
inlawrev-2452	56	31	an	an	DET
inlawrev-2452	56	32	indiana	indiana	PROPN
inlawrev-2452	56	33	corporation	corporation	NOUN
inlawrev-2452	56	34	doing	do	VERB
inlawrev-2452	56	35	business	business	NOUN
inlawrev-2452	56	36	at	at	ADP
inlawrev-2452	56	37	a	a	DET
inlawrev-2452	56	38	situs	situs	PROPN
inlawrev-2452	56	39	outside	outside	ADP
inlawrev-2452	56	40	the	the	DET
inlawrev-2452	56	41	state	state	NOUN
inlawrev-2452	56	42	"	"	PUNCT
inlawrev-2452	56	43	shall	shall	AUX
inlawrev-2452	56	44	not	not	PART
inlawrev-2452	56	45	include	include	VERB
inlawrev-2452	56	46	gross	gross	ADJ
inlawrev-2452	56	47	receipts	receipt	NOUN
inlawrev-2452	56	48	received	receive	VERB
inlawrev-2452	56	49	from	from	ADP
inlawrev-2452	56	50	sources	source	NOUN
inlawrev-2452	56	51	outside	outside	ADP
inlawrev-2452	56	52	the	the	DET
inlawrev-2452	56	53	state	state	NOUN
inlawrev-2452	56	54	of	of	ADP
inlawrev-2452	56	55	indiana	indiana	PROPN
inlawrev-2452	56	56	.	.	PUNCT
inlawrev-2452	56	57	.	.	PUNCT
inlawrev-2452	56	58	.	.	PUNCT
inlawrev-2452	56	59	.	.	PUNCT
inlawrev-2452	57	1	"	"	PUNCT
inlawrev-2452	57	2	'	'	PUNCT
inlawrev-2452	57	3	"	"	PUNCT
inlawrev-2452	57	4	if	if	SCONJ
inlawrev-2452	57	5	the	the	DET
inlawrev-2452	57	6	proper	proper	ADJ
inlawrev-2452	57	7	definition	definition	NOUN
inlawrev-2452	57	8	referred	refer	VERB
inlawrev-2452	57	9	to	to	ADP
inlawrev-2452	57	10	the	the	DET
inlawrev-2452	57	11	situs	situs	PROPN
inlawrev-2452	57	12	of	of	ADP
inlawrev-2452	57	13	the	the	DET
inlawrev-2452	57	14	customers	customer	NOUN
inlawrev-2452	57	15	of	of	ADP
inlawrev-2452	57	16	that	that	DET
inlawrev-2452	57	17	corporation	corporation	NOUN
inlawrev-2452	57	18	,	,	PUNCT
inlawrev-2452	57	19	then	then	ADV
inlawrev-2452	57	20	indiana	indiana	PROPN
inlawrev-2452	57	21	corporations	corporation	NOUN
inlawrev-2452	57	22	doing	do	VERB
inlawrev-2452	57	23	business	business	NOUN
inlawrev-2452	57	24	out	out	ADP
inlawrev-2452	57	25	-	-	PUNCT
inlawrev-2452	57	26	of	of	ADP
inlawrev-2452	57	27	-	-	PUNCT
inlawrev-2452	57	28	state	state	NOUN
inlawrev-2452	57	29	would	would	AUX
inlawrev-2452	57	30	nevertheless	nevertheless	ADV
inlawrev-2452	57	31	be	be	AUX
inlawrev-2452	57	32	taxed	tax	VERB
inlawrev-2452	57	33	if	if	SCONJ
inlawrev-2452	57	34	they	they	PRON
inlawrev-2452	57	35	sold	sell	VERB
inlawrev-2452	57	36	to	to	ADP
inlawrev-2452	57	37	customers	customer	NOUN
inlawrev-2452	57	38	within	within	ADP
inlawrev-2452	57	39	the	the	DET
inlawrev-2452	57	40	state	state	NOUN
inlawrev-2452	57	41	.	.	PUNCT
inlawrev-2452	58	1	but	but	CCONJ
inlawrev-2452	58	2	"	"	PUNCT
inlawrev-2452	58	3	sources	source	NOUN
inlawrev-2452	58	4	"	"	PUNCT
inlawrev-2452	58	5	could	could	AUX
inlawrev-2452	58	6	also	also	ADV
inlawrev-2452	58	7	logically	logically	ADV
inlawrev-2452	58	8	refer	refer	VERB
inlawrev-2452	58	9	to	to	ADP
inlawrev-2452	58	10	the	the	DET
inlawrev-2452	58	11	situs	situs	PROPN
inlawrev-2452	58	12	at	at	ADP
inlawrev-2452	58	13	which	which	PRON
inlawrev-2452	58	14	the	the	DET
inlawrev-2452	58	15	seller	seller	NOUN
inlawrev-2452	58	16	's	's	PART
inlawrev-2452	58	17	business	business	NOUN
inlawrev-2452	58	18	is	be	AUX
inlawrev-2452	58	19	being	be	AUX
inlawrev-2452	58	20	conducted	conduct	VERB
inlawrev-2452	58	21	.	.	PUNCT
inlawrev-2452	59	1	this	this	DET
inlawrev-2452	59	2	interpretation	interpretation	NOUN
inlawrev-2452	59	3	would	would	AUX
inlawrev-2452	59	4	allow	allow	VERB
inlawrev-2452	59	5	such	such	ADJ
inlawrev-2452	59	6	indiana	indiana	PROPN
inlawrev-2452	59	7	corporations	corporation	NOUN
inlawrev-2452	59	8	doing	do	VERB
inlawrev-2452	59	9	their	their	PRON
inlawrev-2452	59	10	principal	principal	ADJ
inlawrev-2452	59	11	business	business	NOUN
inlawrev-2452	59	12	outside	outside	ADP
inlawrev-2452	59	13	this	this	DET
inlawrev-2452	59	14	state	state	NOUN
inlawrev-2452	59	15	to	to	PART
inlawrev-2452	59	16	escape	escape	VERB
inlawrev-2452	59	17	the	the	DET
inlawrev-2452	59	18	indiana	indiana	PROPN
inlawrev-2452	59	19	gross	gross	ADJ
inlawrev-2452	59	20	income	income	NOUN
inlawrev-2452	59	21	tax	tax	NOUN
inlawrev-2452	59	22	while	while	SCONJ
inlawrev-2452	59	23	being	be	AUX
inlawrev-2452	59	24	taxed	tax	VERB
inlawrev-2452	59	25	by	by	ADP
inlawrev-2452	59	26	the	the	DET
inlawrev-2452	59	27	state	state	NOUN
inlawrev-2452	59	28	in	in	ADP
inlawrev-2452	59	29	which	which	PRON
inlawrev-2452	59	30	they	they	PRON
inlawrev-2452	59	31	are	be	AUX
inlawrev-2452	59	32	located	locate	VERB
inlawrev-2452	59	33	.	.	PUNCT
inlawrev-2452	60	1	the	the	DET
inlawrev-2452	60	2	statute	statute	NOUN
inlawrev-2452	60	3	,	,	PUNCT
inlawrev-2452	60	4	however	however	ADV
inlawrev-2452	60	5	,	,	PUNCT
inlawrev-2452	60	6	specifically	specifically	ADV
inlawrev-2452	60	7	creates	create	VERB
inlawrev-2452	60	8	a	a	DET
inlawrev-2452	60	9	category	category	NOUN
inlawrev-2452	60	10	of	of	ADP
inlawrev-2452	60	11	taxpayers	taxpayer	NOUN
inlawrev-2452	60	12	consisting	consist	VERB
inlawrev-2452	60	13	of	of	ADP
inlawrev-2452	60	14	indiana	indiana	PROPN
inlawrev-2452	60	15	corporations	corporation	NOUN
inlawrev-2452	60	16	"	"	PUNCT
inlawrev-2452	60	17	authorized	authorize	VERB
inlawrev-2452	60	18	to	to	PART
inlawrev-2452	60	19	do	do	VERB
inlawrev-2452	60	20	and	and	CCONJ
inlawrev-2452	60	21	doing	do	VERB
inlawrev-2452	60	22	business	business	NOUN
inlawrev-2452	60	23	in	in	ADP
inlawrev-2452	60	24	any	any	DET
inlawrev-2452	60	25	other	other	ADJ
inlawrev-2452	60	26	state	state	NOUN
inlawrev-2452	60	27	.	.	PUNCT
inlawrev-2452	60	28	"	"	PUNCT
inlawrev-2452	61	1	12	12	NUM
inlawrev-2452	61	2	indeed	indeed	ADV
inlawrev-2452	61	3	,	,	PUNCT
inlawrev-2452	61	4	as	as	SCONJ
inlawrev-2452	61	5	the	the	DET
inlawrev-2452	61	6	court	court	NOUN
inlawrev-2452	61	7	pointed	point	VERB
inlawrev-2452	61	8	out	out	ADP
inlawrev-2452	61	9	,	,	PUNCT
inlawrev-2452	61	10	to	to	PART
inlawrev-2452	61	11	interpret	interpret	VERB
inlawrev-2452	61	12	"	"	PUNCT
inlawrev-2452	61	13	sources	source	NOUN
inlawrev-2452	61	14	"	"	PUNCT
inlawrev-2452	61	15	to	to	PART
inlawrev-2452	61	16	mean	mean	VERB
inlawrev-2452	61	17	anything	anything	PRON
inlawrev-2452	61	18	other	other	ADJ
inlawrev-2452	61	19	than	than	ADP
inlawrev-2452	61	20	the	the	DET
inlawrev-2452	61	21	situs	situs	PROPN
inlawrev-2452	61	22	of	of	ADP
inlawrev-2452	61	23	the	the	DET
inlawrev-2452	61	24	customer	customer	NOUN
inlawrev-2452	61	25	would	would	AUX
inlawrev-2452	61	26	allow	allow	VERB
inlawrev-2452	61	27	every	every	DET
inlawrev-2452	61	28	indiana	indiana	PROPN
inlawrev-2452	61	29	corporation	corporation	PROPN
inlawrev-2452	61	30	having	have	VERB
inlawrev-2452	61	31	its	its	PRON
inlawrev-2452	61	32	main	main	ADJ
inlawrev-2452	61	33	office	office	NOUN
inlawrev-2452	61	34	outside	outside	ADP
inlawrev-2452	61	35	the	the	DET
inlawrev-2452	61	36	state	state	NOUN
inlawrev-2452	61	37	to	to	PART
inlawrev-2452	61	38	be	be	AUX
inlawrev-2452	61	39	exempt	exempt	ADJ
inlawrev-2452	61	40	from	from	ADP
inlawrev-2452	61	41	the	the	DET
inlawrev-2452	61	42	indiana	indiana	PROPN
inlawrev-2452	61	43	gross	gross	ADJ
inlawrev-2452	61	44	income	income	NOUN
inlawrev-2452	61	45	tax	tax	NOUN
inlawrev-2452	61	46	because	because	SCONJ
inlawrev-2452	61	47	such	such	ADJ
inlawrev-2452	61	48	income	income	NOUN
inlawrev-2452	61	49	would	would	AUX
inlawrev-2452	61	50	have	have	AUX
inlawrev-2452	61	51	been	be	AUX
inlawrev-2452	61	52	derived	derive	VERB
inlawrev-2452	61	53	from	from	ADP
inlawrev-2452	61	54	an	an	DET
inlawrev-2452	61	55	out	out	ADJ
inlawrev-2452	61	56	-	-	PUNCT
inlawrev-2452	61	57	of	of	ADP
inlawrev-2452	61	58	-	-	PUNCT
inlawrev-2452	61	59	state	state	NOUN
inlawrev-2452	61	60	source	source	NOUN
inlawrev-2452	61	61	.	.	PUNCT
inlawrev-2452	61	62	13	13	NUM
inlawrev-2452	61	63	because	because	SCONJ
inlawrev-2452	61	64	the	the	DET
inlawrev-2452	61	65	income	income	NOUN
inlawrev-2452	61	66	received	receive	VERB
inlawrev-2452	61	67	by	by	ADP
inlawrev-2452	61	68	purcell	purcell	PROPN
inlawrev-2452	61	69	was	be	AUX
inlawrev-2452	61	70	from	from	ADP
inlawrev-2452	61	71	a	a	DET
inlawrev-2452	61	72	source	source	NOUN
inlawrev-2452	61	73	inside	inside	ADP
inlawrev-2452	61	74	the	the	DET
inlawrev-2452	61	75	state	state	NOUN
inlawrev-2452	61	76	(	(	PUNCT
inlawrev-2452	61	77	its	its	PRON
inlawrev-2452	61	78	own	own	ADJ
inlawrev-2452	61	79	resident	resident	ADJ
inlawrev-2452	61	80	agent	agent	NOUN
inlawrev-2452	61	81	)	)	PUNCT
inlawrev-2452	61	82	,	,	PUNCT
inlawrev-2452	61	83	and	and	CCONJ
inlawrev-2452	61	84	because	because	SCONJ
inlawrev-2452	61	85	it	it	PRON
inlawrev-2452	61	86	was	be	AUX
inlawrev-2452	61	87	an	an	DET
inlawrev-2452	61	88	indiana	indiana	PROPN
inlawrev-2452	61	89	corporation	corporation	NOUN
inlawrev-2452	61	90	,	,	PUNCT
inlawrev-2452	61	91	the	the	DET
inlawrev-2452	61	92	exclusion	exclusion	NOUN
inlawrev-2452	61	93	allowed	allow	VERB
inlawrev-2452	61	94	by	by	ADP
inlawrev-2452	61	95	section	section	NOUN
inlawrev-2452	61	96	6	6	NUM
inlawrev-2452	61	97	-	-	SYM
inlawrev-2452	61	98	2	2	NUM
inlawrev-2452	61	99	-	-	PUNCT
inlawrev-2452	61	100	1	1	NUM
inlawrev-2452	61	101	-	-	SYM
inlawrev-2452	61	102	1	1	NUM
inlawrev-2452	61	103	did	do	AUX
inlawrev-2452	61	104	not	not	PART
inlawrev-2452	61	105	apply	apply	VERB
inlawrev-2452	61	106	.	.	PUNCT
inlawrev-2452	62	1	the	the	DET
inlawrev-2452	62	2	court	court	NOUN
inlawrev-2452	62	3	further	far	ADV
inlawrev-2452	62	4	opined	opine	VERB
inlawrev-2452	62	5	that	that	SCONJ
inlawrev-2452	62	6	the	the	DET
inlawrev-2452	62	7	imposition	imposition	NOUN
inlawrev-2452	62	8	of	of	ADP
inlawrev-2452	62	9	the	the	DET
inlawrev-2452	62	10	gross	gross	ADJ
inlawrev-2452	62	11	income	income	NOUN
inlawrev-2452	62	12	tax	tax	NOUN
inlawrev-2452	62	13	upon	upon	SCONJ
inlawrev-2452	62	14	this	this	DET
inlawrev-2452	62	15	source	source	NOUN
inlawrev-2452	62	16	of	of	ADP
inlawrev-2452	62	17	income	income	NOUN
inlawrev-2452	62	18	did	do	AUX
inlawrev-2452	62	19	not	not	PART
inlawrev-2452	62	20	violate	violate	VERB
inlawrev-2452	62	21	the	the	DET
inlawrev-2452	62	22	cornincorporated	cornincorporate	VERB
inlawrev-2452	62	23	under	under	ADP
inlawrev-2452	62	24	indiana	indiana	PROPN
inlawrev-2452	62	25	laws	law	NOUN
inlawrev-2452	62	26	,	,	PUNCT
inlawrev-2452	62	27	conducting	conduct	VERB
inlawrev-2452	62	28	business	business	NOUN
inlawrev-2452	62	29	in	in	ADP
inlawrev-2452	62	30	another	another	DET
inlawrev-2452	62	31	state	state	NOUN
inlawrev-2452	62	32	,	,	PUNCT
inlawrev-2452	62	33	and	and	CCONJ
inlawrev-2452	62	34	deriving	derive	VERB
inlawrev-2452	62	35	income	income	NOUN
inlawrev-2452	62	36	from	from	ADP
inlawrev-2452	62	37	sources	source	NOUN
inlawrev-2452	62	38	outside	outside	ADP
inlawrev-2452	62	39	the	the	DET
inlawrev-2452	62	40	state	state	NOUN
inlawrev-2452	62	41	.	.	PUNCT
inlawrev-2452	63	1	u	u	PRON
inlawrev-2452	64	1	i	i	PRON
inlawrev-2452	64	2	d.	d.	PROPN
inlawrev-2452	64	3	(	(	PUNCT
inlawrev-2452	64	4	emphasis	emphasis	NOUN
inlawrev-2452	64	5	added	add	VERB
inlawrev-2452	64	6	)	)	PUNCT
inlawrev-2452	64	7	.	.	PUNCT
inlawrev-2452	65	1	'	'	PUNCT
inlawrev-2452	65	2	hd	hd	VERB
inlawrev-2452	65	3	.	.	PROPN
inlawrev-2452	65	4	,	,	PUNCT
inlawrev-2452	65	5	3282	3282	NUM
inlawrev-2452	65	6	n.e.2d	n.e.2d	NOUN
inlawrev-2452	65	7	at	at	ADP
inlawrev-2452	65	8	340	340	NUM
inlawrev-2452	65	9	-	-	SYM
inlawrev-2452	65	10	41	41	NUM
inlawrev-2452	65	11	.	.	PUNCT
inlawrev-2452	66	1	74	74	NUM
inlawrev-2452	66	2	indiana	indiana	PROPN
inlawrev-2452	66	3	law	law	NOUN
inlawrev-2452	66	4	review	review	NOUN
inlawrev-2452	67	1	[	[	X
inlawrev-2452	67	2	vol	vol	NOUN
inlawrev-2452	67	3	.	.	PUNCT
inlawrev-2452	67	4	7	7	NUM
inlawrev-2452	67	5	merce	merce	PROPN
inlawrev-2452	67	6	clause	clause	NOUN
inlawrev-2452	67	7	of	of	ADP
inlawrev-2452	67	8	the	the	DET
inlawrev-2452	67	9	united	united	PROPN
inlawrev-2452	67	10	states	states	PROPN
inlawrev-2452	67	11	constitution	constitution	NOUN
inlawrev-2452	67	12	.	.	PUNCT
inlawrev-2452	68	1	14	14	NUM
inlawrev-2452	69	1	it	it	PRON
inlawrev-2452	69	2	is	be	AUX
inlawrev-2452	69	3	a	a	DET
inlawrev-2452	69	4	well	well	ADV
inlawrev-2452	69	5	settled	settle	VERB
inlawrev-2452	69	6	principle	principle	NOUN
inlawrev-2452	69	7	that	that	SCONJ
inlawrev-2452	69	8	a	a	DET
inlawrev-2452	69	9	state	state	NOUN
inlawrev-2452	69	10	has	have	AUX
inlawrev-2452	69	11	the	the	DET
inlawrev-2452	69	12	power	power	NOUN
inlawrev-2452	69	13	to	to	PART
inlawrev-2452	69	14	tax	tax	VERB
inlawrev-2452	69	15	corporations	corporation	NOUN
inlawrev-2452	69	16	conducting	conduct	VERB
inlawrev-2452	69	17	interstate	interstate	ADJ
inlawrev-2452	69	18	commerce	commerce	NOUN
inlawrev-2452	69	19	if	if	SCONJ
inlawrev-2452	69	20	the	the	DET
inlawrev-2452	69	21	tax	tax	NOUN
inlawrev-2452	69	22	has	have	VERB
inlawrev-2452	69	23	a	a	DET
inlawrev-2452	69	24	relation	relation	NOUN
inlawrev-2452	69	25	to	to	ADP
inlawrev-2452	69	26	opportunities	opportunity	NOUN
inlawrev-2452	69	27	,	,	PUNCT
inlawrev-2452	69	28	benefits	benefit	NOUN
inlawrev-2452	69	29	,	,	PUNCT
inlawrev-2452	69	30	or	or	CCONJ
inlawrev-2452	69	31	protection	protection	NOUN
inlawrev-2452	69	32	afforded	afford	VERB
inlawrev-2452	69	33	by	by	ADP
inlawrev-2452	69	34	the	the	DET
inlawrev-2452	69	35	taxing	tax	VERB
inlawrev-2452	69	36	state	state	NOUN
inlawrev-2452	69	37	.	.	PUNCT
inlawrev-2452	70	1	15	15	NUM
inlawrev-2452	70	2	due	due	ADJ
inlawrev-2452	70	3	process	process	NOUN
inlawrev-2452	70	4	requires	require	VERB
inlawrev-2452	70	5	that	that	SCONJ
inlawrev-2452	70	6	there	there	PRON
inlawrev-2452	70	7	be	be	VERB
inlawrev-2452	70	8	a	a	DET
inlawrev-2452	70	9	definite	definite	ADJ
inlawrev-2452	70	10	link	link	NOUN
inlawrev-2452	70	11	or	or	CCONJ
inlawrev-2452	70	12	connection	connection	NOUN
inlawrev-2452	70	13	between	between	ADP
inlawrev-2452	70	14	the	the	DET
inlawrev-2452	70	15	state	state	NOUN
inlawrev-2452	70	16	and	and	CCONJ
inlawrev-2452	70	17	the	the	DET
inlawrev-2452	70	18	corporation	corporation	NOUN
inlawrev-2452	70	19	it	it	PRON
inlawrev-2452	70	20	seeks	seek	VERB
inlawrev-2452	70	21	to	to	PART
inlawrev-2452	70	22	tax	tax	VERB
inlawrev-2452	70	23	.	.	PUNCT
inlawrev-2452	71	1	16	16	NUM
inlawrev-2452	72	1	the	the	DET
inlawrev-2452	72	2	court	court	NOUN
inlawrev-2452	72	3	specifically	specifically	ADV
inlawrev-2452	72	4	cited	cite	VERB
inlawrev-2452	72	5	mueller	mueller	PROPN
inlawrev-2452	72	6	brass	brass	PROPN
inlawrev-2452	72	7	co.	co.	PROPN
inlawrev-2452	72	8	v.	v.	ADP
inlawrev-2452	72	9	gross	gross	ADJ
inlawrev-2452	72	10	income	income	NOUN
inlawrev-2452	72	11	tax	tax	NOUN
inlawrev-2452	72	12	division^	division^	NOUN
inlawrev-2452	72	13	7	7	NUM
inlawrev-2452	72	14	as	as	ADP
inlawrev-2452	72	15	authority	authority	NOUN
inlawrev-2452	72	16	for	for	ADP
inlawrev-2452	72	17	allowing	allow	VERB
inlawrev-2452	72	18	the	the	DET
inlawrev-2452	72	19	court	court	NOUN
inlawrev-2452	72	20	to	to	PART
inlawrev-2452	72	21	examine	examine	VERB
inlawrev-2452	72	22	the	the	DET
inlawrev-2452	72	23	bundle	bundle	NOUN
inlawrev-2452	72	24	of	of	ADP
inlawrev-2452	72	25	corporate	corporate	ADJ
inlawrev-2452	72	26	activity	activity	NOUN
inlawrev-2452	72	27	in	in	ADP
inlawrev-2452	72	28	order	order	NOUN
inlawrev-2452	72	29	to	to	PART
inlawrev-2452	72	30	determine	determine	VERB
inlawrev-2452	72	31	if	if	SCONJ
inlawrev-2452	72	32	an	an	DET
inlawrev-2452	72	33	adequate	adequate	ADJ
inlawrev-2452	72	34	nexus	nexus	NOUN
inlawrev-2452	72	35	between	between	ADP
inlawrev-2452	72	36	the	the	DET
inlawrev-2452	72	37	corporation	corporation	NOUN
inlawrev-2452	72	38	and	and	CCONJ
inlawrev-2452	72	39	the	the	DET
inlawrev-2452	72	40	state	state	NOUN
inlawrev-2452	72	41	did	do	AUX
inlawrev-2452	72	42	in	in	ADP
inlawrev-2452	72	43	fact	fact	NOUN
inlawrev-2452	72	44	exist	exist	VERB
inlawrev-2452	72	45	.	.	PUNCT
inlawrev-2452	73	1	18	18	NUM
inlawrev-2452	73	2	while	while	SCONJ
inlawrev-2452	73	3	corporations	corporation	NOUN
inlawrev-2452	73	4	conducting	conduct	VERB
inlawrev-2452	73	5	interstate	interstate	ADJ
inlawrev-2452	73	6	commerce	commerce	NOUN
inlawrev-2452	73	7	are	be	AUX
inlawrev-2452	73	8	not	not	PART
inlawrev-2452	73	9	immune	immune	ADJ
inlawrev-2452	73	10	from	from	ADP
inlawrev-2452	73	11	state	state	NOUN
inlawrev-2452	73	12	taxation	taxation	NOUN
inlawrev-2452	73	13	,	,	PUNCT
inlawrev-2452	73	14	absent	absent	ADJ
inlawrev-2452	73	15	action	action	NOUN
inlawrev-2452	73	16	by	by	ADP
inlawrev-2452	73	17	congress	congress	PROPN
inlawrev-2452	73	18	,	,	PUNCT
inlawrev-2452	73	19	the	the	DET
inlawrev-2452	73	20	state	state	NOUN
inlawrev-2452	73	21	tax	tax	NOUN
inlawrev-2452	73	22	must	must	AUX
inlawrev-2452	73	23	neither	neither	CCONJ
inlawrev-2452	73	24	provide	provide	VERB
inlawrev-2452	73	25	direct	direct	ADJ
inlawrev-2452	73	26	commercial	commercial	ADJ
inlawrev-2452	73	27	advantage	advantage	NOUN
inlawrev-2452	73	28	to	to	ADP
inlawrev-2452	73	29	local	local	ADJ
inlawrev-2452	73	30	business19	business19	NOUN
inlawrev-2452	73	31	nor	nor	CCONJ
inlawrev-2452	73	32	create	create	VERB
inlawrev-2452	73	33	a	a	DET
inlawrev-2452	73	34	multiple	multiple	ADJ
inlawrev-2452	73	35	taxation	taxation	NOUN
inlawrev-2452	73	36	system	system	NOUN
inlawrev-2452	73	37	.	.	PUNCT
inlawrev-2452	74	1	20	20	NUM
inlawrev-2452	74	2	because	because	SCONJ
inlawrev-2452	74	3	the	the	DET
inlawrev-2452	74	4	state	state	NOUN
inlawrev-2452	74	5	tax	tax	NOUN
inlawrev-2452	74	6	burden	burden	NOUN
inlawrev-2452	74	7	here	here	ADV
inlawrev-2452	74	8	was	be	AUX
inlawrev-2452	74	9	reasonably	reasonably	ADV
inlawrev-2452	74	10	apportioned	apportion	VERB
inlawrev-2452	74	11	to	to	ADP
inlawrev-2452	74	12	the	the	DET
inlawrev-2452	74	13	indiana	indiana	PROPN
inlawrev-2452	74	14	activities	activity	NOUN
inlawrev-2452	74	15	of	of	ADP
inlawrev-2452	74	16	purcell	purcell	PROPN
inlawrev-2452	74	17	concerning	concern	VERB
inlawrev-2452	74	18	its	its	PRON
inlawrev-2452	74	19	sales	sale	NOUN
inlawrev-2452	74	20	to	to	ADP
inlawrev-2452	74	21	amos	amos	PROPN
inlawrev-2452	74	22	,	,	PUNCT
inlawrev-2452	74	23	the	the	DET
inlawrev-2452	74	24	court	court	NOUN
inlawrev-2452	74	25	evidently	evidently	ADV
inlawrev-2452	74	26	found	find	VERB
inlawrev-2452	74	27	no	no	DET
inlawrev-2452	74	28	unreasonable	unreasonable	ADJ
inlawrev-2452	74	29	burden	burden	NOUN
inlawrev-2452	74	30	placed	place	VERB
inlawrev-2452	74	31	on	on	ADP
inlawrev-2452	74	32	the	the	DET
inlawrev-2452	74	33	conduct	conduct	NOUN
inlawrev-2452	74	34	of	of	ADP
inlawrev-2452	74	35	interstate	interstate	ADJ
inlawrev-2452	74	36	business	business	NOUN
inlawrev-2452	74	37	by	by	ADP
inlawrev-2452	74	38	the	the	DET
inlawrev-2452	74	39	corporation	corporation	NOUN
inlawrev-2452	74	40	.	.	PUNCT
inlawrev-2452	75	1	21	21	NUM
inlawrev-2452	75	2	in	in	ADP
inlawrev-2452	75	3	gross	gross	ADJ
inlawrev-2452	75	4	income	income	NOUN
inlawrev-2452	75	5	tax	tax	NOUN
inlawrev-2452	75	6	division	division	NOUN
inlawrev-2452	75	7	v.	v.	PROPN
inlawrev-2452	75	8	b.	b.	PROPN
inlawrev-2452	75	9	f.	f.	PROPN
inlawrev-2452	75	10	goodrich	goodrich	PROPN
inlawrev-2452	75	11	corp	corp	PROPN
inlawrev-2452	75	12	.	.	PROPN
inlawrev-2452	75	13	,72	,72	PUNCT
inlawrev-2452	75	14	the	the	DET
inlawrev-2452	75	15	supreme	supreme	PROPN
inlawrev-2452	75	16	court	court	PROPN
inlawrev-2452	75	17	of	of	ADP
inlawrev-2452	75	18	indiana	indiana	PROPN
inlawrev-2452	75	19	interpreted	interpret	VERB
inlawrev-2452	75	20	the	the	DET
inlawrev-2452	75	21	same	same	ADJ
inlawrev-2452	75	22	statute	statute	NOUN
inlawrev-2452	75	23	which	which	PRON
inlawrev-2452	75	24	the	the	DET
inlawrev-2452	75	25	purcell	purcell	PROPN
inlawrev-2452	75	26	court	court	PROPN
inlawrev-2452	75	27	construed	construe	VERB
inlawrev-2452	75	28	.	.	PUNCT
inlawrev-2452	76	1	the	the	DET
inlawrev-2452	76	2	court	court	NOUN
inlawrev-2452	76	3	here	here	ADV
inlawrev-2452	76	4	concluded	conclude	VERB
inlawrev-2452	76	5	that	that	SCONJ
inlawrev-2452	76	6	the	the	DET
inlawrev-2452	76	7	statute	statute	NOUN
inlawrev-2452	76	8	,	,	PUNCT
inlawrev-2452	76	9	indiana	indiana	PROPN
inlawrev-2452	76	10	code	code	PROPN
inlawrev-2452	76	11	section	section	NOUN
inlawrev-2452	76	12	6	6	NUM
inlawrev-2452	76	13	-	-	SYM
inlawrev-2452	76	14	2	2	NUM
inlawrev-2452	76	15	-	-	PUNCT
inlawrev-2452	76	16	1	1	NUM
inlawrev-2452	76	17	-	-	SYM
inlawrev-2452	76	18	1	1	NUM
inlawrev-2452	76	19	,	,	PUNCT
inlawrev-2452	76	20	was	be	AUX
inlawrev-2452	76	21	neither	neither	CCONJ
inlawrev-2452	76	22	contrary	contrary	ADJ
inlawrev-2452	76	23	to	to	ADP
inlawrev-2452	76	24	14u.s	14u.s	NUM
inlawrev-2452	76	25	.	.	PUNCT
inlawrev-2452	77	1	const	const	PROPN
inlawrev-2452	77	2	,	,	PUNCT
inlawrev-2452	77	3	art	art	NOUN
inlawrev-2452	77	4	.	.	PUNCT
inlawrev-2452	78	1	i	i	PRON
inlawrev-2452	78	2	,	,	PUNCT
inlawrev-2452	78	3	§	§	PROPN
inlawrev-2452	78	4	8(3	8(3	NUM
inlawrev-2452	78	5	)	)	PUNCT
inlawrev-2452	78	6	states	state	VERB
inlawrev-2452	78	7	that	that	SCONJ
inlawrev-2452	78	8	congress	congress	PROPN
inlawrev-2452	78	9	shall	shall	AUX
inlawrev-2452	78	10	have	have	VERB
inlawrev-2452	78	11	the	the	DET
inlawrev-2452	78	12	power	power	NOUN
inlawrev-2452	78	13	"	"	PUNCT
inlawrev-2452	78	14	to	to	PART
inlawrev-2452	78	15	regulate	regulate	VERB
inlawrev-2452	78	16	commerce	commerce	NOUN
inlawrev-2452	78	17	with	with	ADP
inlawrev-2452	78	18	foreign	foreign	ADJ
inlawrev-2452	78	19	nations	nation	NOUN
inlawrev-2452	78	20	,	,	PUNCT
inlawrev-2452	78	21	and	and	CCONJ
inlawrev-2452	78	22	among	among	ADP
inlawrev-2452	78	23	the	the	DET
inlawrev-2452	78	24	several	several	ADJ
inlawrev-2452	78	25	states	state	NOUN
inlawrev-2452	78	26	,	,	PUNCT
inlawrev-2452	78	27	and	and	CCONJ
inlawrev-2452	78	28	with	with	ADP
inlawrev-2452	78	29	the	the	DET
inlawrev-2452	78	30	indian	indian	ADJ
inlawrev-2452	78	31	tribes	tribe	NOUN
inlawrev-2452	78	32	.	.	PUNCT
inlawrev-2452	78	33	.	.	PUNCT
inlawrev-2452	78	34	.	.	PUNCT
inlawrev-2452	78	35	.	.	PUNCT
inlawrev-2452	78	36	"	"	PUNCT
inlawrev-2452	79	1	*	*	PUNCT
inlawrev-2452	79	2	5see	5see	NUM
inlawrev-2452	79	3	braniff	braniff	NOUN
inlawrev-2452	79	4	airways	airways	PROPN
inlawrev-2452	79	5	,	,	PUNCT
inlawrev-2452	79	6	inc	inc	PROPN
inlawrev-2452	79	7	.	.	PROPN
inlawrev-2452	79	8	v.	v.	PROPN
inlawrev-2452	79	9	nebraska	nebraska	PROPN
inlawrev-2452	79	10	state	state	PROPN
inlawrev-2452	79	11	bd	bd	PROPN
inlawrev-2452	79	12	.	.	PROPN
inlawrev-2452	79	13	of	of	ADP
inlawrev-2452	79	14	equalization	equalization	PROPN
inlawrev-2452	79	15	&	&	CCONJ
inlawrev-2452	79	16	assessment	assessment	NOUN
inlawrev-2452	79	17	,	,	PUNCT
inlawrev-2452	79	18	347	347	NUM
inlawrev-2452	79	19	u.s	u.s	PROPN
inlawrev-2452	79	20	.	.	PROPN
inlawrev-2452	79	21	590	590	NUM
inlawrev-2452	79	22	(	(	PUNCT
inlawrev-2452	79	23	1954	1954	NUM
inlawrev-2452	79	24	)	)	PUNCT
inlawrev-2452	79	25	.	.	PUNCT
inlawrev-2452	80	1	y6see	y6see	PROPN
inlawrev-2452	80	2	mueller	mueller	PROPN
inlawrev-2452	80	3	brass	brass	PROPN
inlawrev-2452	80	4	co.	co.	PROPN
inlawrev-2452	80	5	v.	v.	ADP
inlawrev-2452	80	6	gross	gross	ADJ
inlawrev-2452	80	7	income	income	NOUN
inlawrev-2452	80	8	tax	tax	NOUN
inlawrev-2452	80	9	div	div	PROPN
inlawrev-2452	80	10	.	.	PROPN
inlawrev-2452	80	11	,	,	PUNCT
inlawrev-2452	80	12	255	255	NUM
inlawrev-2452	80	13	ind	ind	NOUN
inlawrev-2452	80	14	.	.	PUNCT
inlawrev-2452	81	1	514	514	NUM
inlawrev-2452	81	2	,	,	PUNCT
inlawrev-2452	81	3	265	265	NUM
inlawrev-2452	81	4	n.e	n.e	NOUN
inlawrev-2452	81	5	.	.	PUNCT
inlawrev-2452	81	6	2d	2d	PROPN
inlawrev-2452	81	7	704	704	NUM
inlawrev-2452	81	8	(	(	PUNCT
inlawrev-2452	81	9	1971	1971	NUM
inlawrev-2452	81	10	)	)	PUNCT
inlawrev-2452	81	11	.	.	PUNCT
inlawrev-2452	82	1	wid	wid	PROPN
inlawrev-2452	82	2	.	.	PUNCT
inlawrev-2452	83	1	this	this	DET
inlawrev-2452	83	2	case	case	NOUN
inlawrev-2452	83	3	involved	involve	VERB
inlawrev-2452	83	4	a	a	DET
inlawrev-2452	83	5	michigan	michigan	PROPN
inlawrev-2452	83	6	corporation	corporation	NOUN
inlawrev-2452	83	7	which	which	PRON
inlawrev-2452	83	8	conducted	conduct	VERB
inlawrev-2452	83	9	business	business	NOUN
inlawrev-2452	83	10	in	in	ADP
inlawrev-2452	83	11	indiana	indiana	PROPN
inlawrev-2452	83	12	through	through	ADP
inlawrev-2452	83	13	its	its	PRON
inlawrev-2452	83	14	office	office	NOUN
inlawrev-2452	83	15	and	and	CCONJ
inlawrev-2452	83	16	sales	sale	NOUN
inlawrev-2452	83	17	representatives	representative	NOUN
inlawrev-2452	83	18	(	(	PUNCT
inlawrev-2452	83	19	statutory	statutory	ADJ
inlawrev-2452	83	20	agent	agent	NOUN
inlawrev-2452	83	21	)	)	PUNCT
inlawrev-2452	83	22	,	,	PUNCT
inlawrev-2452	83	23	but	but	CCONJ
inlawrev-2452	83	24	shipped	ship	VERB
inlawrev-2452	83	25	goods	good	NOUN
inlawrev-2452	83	26	ordered	order	VERB
inlawrev-2452	83	27	in	in	ADP
inlawrev-2452	83	28	indiana	indiana	PROPN
inlawrev-2452	83	29	from	from	ADP
inlawrev-2452	83	30	its	its	PRON
inlawrev-2452	83	31	michigan	michigan	PROPN
inlawrev-2452	83	32	plant	plant	NOUN
inlawrev-2452	83	33	directly	directly	ADV
inlawrev-2452	83	34	to	to	ADP
inlawrev-2452	83	35	the	the	DET
inlawrev-2452	83	36	customers	customer	NOUN
inlawrev-2452	83	37	solicited	solicit	VERB
inlawrev-2452	83	38	by	by	ADP
inlawrev-2452	83	39	the	the	DET
inlawrev-2452	83	40	salesmen	salesman	NOUN
inlawrev-2452	83	41	.	.	PUNCT
inlawrev-2452	84	1	18282	18282	NUM
inlawrev-2452	84	2	n.e.2d	n.e.2d	NOUN
inlawrev-2452	84	3	at	at	ADP
inlawrev-2452	84	4	341	341	NUM
inlawrev-2452	84	5	-	-	SYM
inlawrev-2452	84	6	42	42	NUM
inlawrev-2452	84	7	.	.	PUNCT
inlawrev-2452	84	8	^see	^see	PROPN
inlawrev-2452	85	1	portland	portland	PROPN
inlawrev-2452	85	2	cement	cement	PROPN
inlawrev-2452	85	3	co.	co.	PROPN
inlawrev-2452	85	4	v.	v.	ADP
inlawrev-2452	85	5	minnesota	minnesota	PROPN
inlawrev-2452	85	6	,	,	PUNCT
inlawrev-2452	85	7	358	358	NUM
inlawrev-2452	85	8	u.s	u.s	PROPN
inlawrev-2452	85	9	.	.	PROPN
inlawrev-2452	85	10	450	450	NUM
inlawrev-2452	85	11	(	(	PUNCT
inlawrev-2452	85	12	1959	1959	NUM
inlawrev-2452	85	13	)	)	PUNCT
inlawrev-2452	85	14	.	.	PUNCT
inlawrev-2452	86	1	70see	70see	PROPN
inlawrev-2452	86	2	michigan	michigan	PROPN
inlawrev-2452	86	3	-	-	PUNCT
inlawrev-2452	86	4	wisconsin	wisconsin	PROPN
inlawrev-2452	86	5	pipe	pipe	PROPN
inlawrev-2452	86	6	line	line	PROPN
inlawrev-2452	86	7	co.	co.	PROPN
inlawrev-2452	86	8	v.	v.	ADP
inlawrev-2452	86	9	calvert	calvert	PROPN
inlawrev-2452	86	10	,	,	PUNCT
inlawrev-2452	86	11	347	347	NUM
inlawrev-2452	86	12	u.s	u.s	PROPN
inlawrev-2452	86	13	.	.	PROPN
inlawrev-2452	86	14	157	157	NUM
inlawrev-2452	86	15	(	(	PUNCT
inlawrev-2452	86	16	1954	1954	NUM
inlawrev-2452	86	17	)	)	PUNCT
inlawrev-2452	86	18	.	.	PUNCT
inlawrev-2452	87	1	7	7	X
inlawrev-2452	87	2	}	}	PUNCT
inlawrev-2452	87	3	see	see	VERB
inlawrev-2452	87	4	general	general	PROPN
inlawrev-2452	87	5	motors	motors	PROPN
inlawrev-2452	87	6	corp	corp	PROPN
inlawrev-2452	87	7	.	.	PROPN
inlawrev-2452	88	1	v.	v.	PROPN
inlawrev-2452	88	2	washington	washington	PROPN
inlawrev-2452	88	3	,	,	PUNCT
inlawrev-2452	88	4	377	377	NUM
inlawrev-2452	88	5	u.s	u.s	PROPN
inlawrev-2452	88	6	.	.	PROPN
inlawrev-2452	88	7	436	436	NUM
inlawrev-2452	88	8	(	(	PUNCT
inlawrev-2452	88	9	1964	1964	NUM
inlawrev-2452	88	10	)	)	PUNCT
inlawrev-2452	88	11	.	.	PUNCT
inlawrev-2452	89	1	in	in	ADP
inlawrev-2452	89	2	this	this	DET
inlawrev-2452	89	3	decision	decision	NOUN
inlawrev-2452	89	4	,	,	PUNCT
inlawrev-2452	89	5	the	the	DET
inlawrev-2452	89	6	united	united	PROPN
inlawrev-2452	89	7	states	states	PROPN
inlawrev-2452	89	8	supreme	supreme	PROPN
inlawrev-2452	89	9	court	court	PROPN
inlawrev-2452	89	10	gave	give	VERB
inlawrev-2452	89	11	states	state	NOUN
inlawrev-2452	89	12	the	the	DET
inlawrev-2452	89	13	authority	authority	NOUN
inlawrev-2452	89	14	to	to	PART
inlawrev-2452	89	15	place	place	VERB
inlawrev-2452	89	16	a	a	DET
inlawrev-2452	89	17	reasonable	reasonable	ADJ
inlawrev-2452	89	18	tax	tax	NOUN
inlawrev-2452	89	19	burden	burden	NOUN
inlawrev-2452	89	20	on	on	ADP
inlawrev-2452	89	21	corporations	corporation	NOUN
inlawrev-2452	89	22	conducting	conduct	VERB
inlawrev-2452	89	23	interstate	interstate	ADJ
inlawrev-2452	89	24	activities	activity	NOUN
inlawrev-2452	89	25	,	,	PUNCT
inlawrev-2452	89	26	if	if	SCONJ
inlawrev-2452	89	27	the	the	DET
inlawrev-2452	89	28	tax	tax	NOUN
inlawrev-2452	89	29	was	be	AUX
inlawrev-2452	89	30	properly	properly	ADV
inlawrev-2452	89	31	apportioned	apportion	VERB
inlawrev-2452	89	32	,	,	PUNCT
inlawrev-2452	89	33	and	and	CCONJ
inlawrev-2452	89	34	if	if	SCONJ
inlawrev-2452	89	35	the	the	DET
inlawrev-2452	89	36	subject	subject	NOUN
inlawrev-2452	89	37	of	of	ADP
inlawrev-2452	89	38	the	the	DET
inlawrev-2452	89	39	tax	tax	NOUN
inlawrev-2452	89	40	was	be	AUX
inlawrev-2452	89	41	not	not	PART
inlawrev-2452	89	42	such	such	DET
inlawrev-2452	89	43	an	an	DET
inlawrev-2452	89	44	integral	integral	ADJ
inlawrev-2452	89	45	part	part	NOUN
inlawrev-2452	89	46	of	of	ADP
inlawrev-2452	89	47	the	the	DET
inlawrev-2452	89	48	interstate	interstate	ADJ
inlawrev-2452	89	49	flow	flow	NOUN
inlawrev-2452	89	50	of	of	ADP
inlawrev-2452	89	51	commerce	commerce	NOUN
inlawrev-2452	89	52	that	that	SCONJ
inlawrev-2452	89	53	it	it	PRON
inlawrev-2452	89	54	could	could	AUX
inlawrev-2452	89	55	not	not	PART
inlawrev-2452	89	56	be	be	AUX
inlawrev-2452	89	57	separated	separate	VERB
inlawrev-2452	89	58	from	from	ADP
inlawrev-2452	89	59	the	the	DET
inlawrev-2452	89	60	intrastate	intrastate	ADJ
inlawrev-2452	89	61	corporate	corporate	ADJ
inlawrev-2452	89	62	activity	activity	NOUN
inlawrev-2452	89	63	.	.	PUNCT
inlawrev-2452	90	1	22292	22292	NUM
inlawrev-2452	90	2	n.e.2d	n.e.2d	NOUN
inlawrev-2452	90	3	247	247	NUM
inlawrev-2452	90	4	(	(	PUNCT
inlawrev-2452	90	5	ind	ind	NOUN
inlawrev-2452	90	6	.	.	PUNCT
inlawrev-2452	90	7	1973	1973	NUM
inlawrev-2452	90	8	)	)	PUNCT
inlawrev-2452	90	9	.	.	PUNCT
inlawrev-2452	91	1	1973	1973	NUM
inlawrev-2452	91	2	]	]	PUNCT
inlawrev-2452	91	3	survey	survey	NOUN
inlawrev-2452	91	4	of	of	ADP
inlawrev-2452	91	5	recent	recent	ADJ
inlawrev-2452	91	6	developments	development	NOUN
inlawrev-2452	91	7	75	75	NUM
inlawrev-2452	91	8	the	the	DET
inlawrev-2452	91	9	due	due	ADJ
inlawrev-2452	91	10	process	process	NOUN
inlawrev-2452	91	11	clause	clause	NOUN
inlawrev-2452	91	12	of	of	ADP
inlawrev-2452	91	13	the	the	DET
inlawrev-2452	91	14	fourteenth	fourteenth	ADJ
inlawrev-2452	91	15	amendment23	amendment23	NOUN
inlawrev-2452	91	16	(	(	PUNCT
inlawrev-2452	91	17	which	which	PRON
inlawrev-2452	91	18	requires	require	VERB
inlawrev-2452	91	19	the	the	DET
inlawrev-2452	91	20	taxing	tax	VERB
inlawrev-2452	91	21	state	state	NOUN
inlawrev-2452	91	22	to	to	PART
inlawrev-2452	91	23	have	have	VERB
inlawrev-2452	91	24	a	a	DET
inlawrev-2452	91	25	definite	definite	ADJ
inlawrev-2452	91	26	link	link	NOUN
inlawrev-2452	91	27	,	,	PUNCT
inlawrev-2452	91	28	a	a	DET
inlawrev-2452	91	29	certain	certain	ADJ
inlawrev-2452	91	30	degree	degree	NOUN
inlawrev-2452	91	31	of	of	ADP
inlawrev-2452	91	32	contact	contact	NOUN
inlawrev-2452	91	33	,	,	PUNCT
inlawrev-2452	91	34	or	or	CCONJ
inlawrev-2452	91	35	nexus	nexus	NOUN
inlawrev-2452	91	36	between	between	ADP
inlawrev-2452	91	37	itself	itself	PRON
inlawrev-2452	91	38	and	and	CCONJ
inlawrev-2452	91	39	the	the	DET
inlawrev-2452	91	40	corporation	corporation	NOUN
inlawrev-2452	91	41	being	be	AUX
inlawrev-2452	91	42	taxed	tax	VERB
inlawrev-2452	91	43	24	24	NUM
inlawrev-2452	91	44	)	)	PUNCT
inlawrev-2452	91	45	nor	nor	CCONJ
inlawrev-2452	91	46	prohibited	prohibit	VERB
inlawrev-2452	91	47	by	by	ADP
inlawrev-2452	91	48	the	the	DET
inlawrev-2452	91	49	operation	operation	NOUN
inlawrev-2452	91	50	of	of	ADP
inlawrev-2452	91	51	the	the	DET
inlawrev-2452	91	52	commerce	commerce	NOUN
inlawrev-2452	91	53	clause	clause	NOUN
inlawrev-2452	91	54	.	.	PUNCT
inlawrev-2452	92	1	25	25	NUM
inlawrev-2452	92	2	however	however	ADV
inlawrev-2452	92	3	,	,	PUNCT
inlawrev-2452	92	4	the	the	DET
inlawrev-2452	92	5	court	court	NOUN
inlawrev-2452	92	6	felt	feel	VERB
inlawrev-2452	92	7	that	that	SCONJ
inlawrev-2452	92	8	the	the	DET
inlawrev-2452	92	9	danger	danger	NOUN
inlawrev-2452	92	10	inherent	inherent	ADJ
inlawrev-2452	92	11	in	in	ADP
inlawrev-2452	92	12	an	an	DET
inlawrev-2452	92	13	unapportioned	unapportioned	ADJ
inlawrev-2452	92	14	gross	gross	ADJ
inlawrev-2452	92	15	receipts	receipt	NOUN
inlawrev-2452	92	16	tax	tax	NOUN
inlawrev-2452	92	17	created	create	VERB
inlawrev-2452	92	18	a	a	DET
inlawrev-2452	92	19	risk	risk	NOUN
inlawrev-2452	92	20	of	of	ADP
inlawrev-2452	92	21	cumulative	cumulative	ADJ
inlawrev-2452	92	22	burdens	burden	NOUN
inlawrev-2452	92	23	on	on	ADP
inlawrev-2452	92	24	interstate	interstate	ADJ
inlawrev-2452	92	25	commerce	commerce	NOUN
inlawrev-2452	92	26	which	which	PRON
inlawrev-2452	92	27	was	be	AUX
inlawrev-2452	92	28	specifically	specifically	ADV
inlawrev-2452	92	29	prohibited	prohibit	VERB
inlawrev-2452	92	30	.	.	PUNCT
inlawrev-2452	93	1	goodrich	goodrich	NOUN
inlawrev-2452	93	2	had	have	AUX
inlawrev-2452	93	3	received	receive	VERB
inlawrev-2452	93	4	proceeds	proceed	NOUN
inlawrev-2452	93	5	from	from	ADP
inlawrev-2452	93	6	the	the	DET
inlawrev-2452	93	7	dissolution	dissolution	NOUN
inlawrev-2452	93	8	of	of	ADP
inlawrev-2452	93	9	a	a	DET
inlawrev-2452	93	10	delaware	delaware	PROPN
inlawrev-2452	93	11	corporation	corporation	PROPN
inlawrev-2452	93	12	in	in	ADP
inlawrev-2452	93	13	which	which	PRON
inlawrev-2452	93	14	it	it	PRON
inlawrev-2452	93	15	had	have	AUX
inlawrev-2452	93	16	been	be	AUX
inlawrev-2452	93	17	a	a	DET
inlawrev-2452	93	18	shareholder	shareholder	NOUN
inlawrev-2452	93	19	.	.	PUNCT
inlawrev-2452	94	1	it	it	PRON
inlawrev-2452	94	2	listed	list	VERB
inlawrev-2452	94	3	the	the	DET
inlawrev-2452	94	4	income	income	NOUN
inlawrev-2452	94	5	as	as	ADP
inlawrev-2452	94	6	an	an	DET
inlawrev-2452	94	7	"	"	PUNCT
inlawrev-2452	94	8	out	out	ADP
inlawrev-2452	94	9	-	-	PUNCT
inlawrev-2452	94	10	of	of	ADP
inlawrev-2452	94	11	-	-	PUNCT
inlawrev-2452	94	12	state	state	NOUN
inlawrev-2452	94	13	security	security	NOUN
inlawrev-2452	94	14	transaction	transaction	NOUN
inlawrev-2452	94	15	,	,	PUNCT
inlawrev-2452	94	16	"	"	PUNCT
inlawrev-2452	94	17	26	26	NUM
inlawrev-2452	94	18	and	and	CCONJ
inlawrev-2452	94	19	therefore	therefore	ADV
inlawrev-2452	94	20	exempt	exempt	ADJ
inlawrev-2452	94	21	from	from	ADP
inlawrev-2452	94	22	the	the	DET
inlawrev-2452	94	23	indiana	indiana	PROPN
inlawrev-2452	94	24	gross	gross	ADJ
inlawrev-2452	94	25	income	income	NOUN
inlawrev-2452	94	26	tax	tax	NOUN
inlawrev-2452	94	27	by	by	ADP
inlawrev-2452	94	28	virture	virture	NOUN
inlawrev-2452	94	29	of	of	ADP
inlawrev-2452	94	30	the	the	DET
inlawrev-2452	94	31	due	due	ADJ
inlawrev-2452	94	32	process	process	NOUN
inlawrev-2452	94	33	and	and	CCONJ
inlawrev-2452	94	34	commerce	commerce	NOUN
inlawrev-2452	94	35	clauses	clause	NOUN
inlawrev-2452	94	36	.	.	PUNCT
inlawrev-2452	95	1	it	it	PRON
inlawrev-2452	95	2	is	be	AUX
inlawrev-2452	95	3	a	a	DET
inlawrev-2452	95	4	virtual	virtual	ADJ
inlawrev-2452	95	5	certainty	certainty	NOUN
inlawrev-2452	95	6	that	that	SCONJ
inlawrev-2452	95	7	no	no	DET
inlawrev-2452	95	8	corporate	corporate	ADJ
inlawrev-2452	95	9	taxpayer	taxpayer	NOUN
inlawrev-2452	95	10	which	which	PRON
inlawrev-2452	95	11	is	be	AUX
inlawrev-2452	95	12	incorporated	incorporate	VERB
inlawrev-2452	95	13	in	in	ADP
inlawrev-2452	95	14	indiana	indiana	PROPN
inlawrev-2452	95	15	,	,	PUNCT
inlawrev-2452	95	16	as	as	ADP
inlawrev-2452	95	17	goodrich	goodrich	NOUN
inlawrev-2452	95	18	,	,	PUNCT
inlawrev-2452	95	19	can	can	AUX
inlawrev-2452	95	20	deny	deny	VERB
inlawrev-2452	95	21	the	the	DET
inlawrev-2452	95	22	state	state	NOUN
inlawrev-2452	95	23	's	's	PART
inlawrev-2452	95	24	jurisdiction	jurisdiction	NOUN
inlawrev-2452	95	25	to	to	PART
inlawrev-2452	95	26	tax	tax	VERB
inlawrev-2452	95	27	the	the	DET
inlawrev-2452	95	28	corporation	corporation	NOUN
inlawrev-2452	95	29	on	on	ADP
inlawrev-2452	95	30	money	money	NOUN
inlawrev-2452	95	31	received	receive	VERB
inlawrev-2452	95	32	by	by	ADP
inlawrev-2452	95	33	it	it	PRON
inlawrev-2452	95	34	while	while	SCONJ
inlawrev-2452	95	35	conducting	conduct	VERB
inlawrev-2452	95	36	business	business	NOUN
inlawrev-2452	95	37	in	in	ADP
inlawrev-2452	95	38	indiana	indiana	PROPN
inlawrev-2452	95	39	or	or	CCONJ
inlawrev-2452	95	40	any	any	DET
inlawrev-2452	95	41	other	other	ADJ
inlawrev-2452	95	42	state	state	NOUN
inlawrev-2452	95	43	.	.	PUNCT
inlawrev-2452	96	1	the	the	DET
inlawrev-2452	96	2	mere	mere	ADJ
inlawrev-2452	96	3	fact	fact	NOUN
inlawrev-2452	96	4	that	that	SCONJ
inlawrev-2452	96	5	it	it	PRON
inlawrev-2452	96	6	is	be	AUX
inlawrev-2452	96	7	incorporated	incorporate	VERB
inlawrev-2452	96	8	in	in	ADP
inlawrev-2452	96	9	this	this	DET
inlawrev-2452	96	10	state	state	NOUN
inlawrev-2452	96	11	implies	imply	VERB
inlawrev-2452	96	12	that	that	SCONJ
inlawrev-2452	96	13	it	it	PRON
inlawrev-2452	96	14	is	be	AUX
inlawrev-2452	96	15	afforded	afford	VERB
inlawrev-2452	96	16	all	all	DET
inlawrev-2452	96	17	the	the	DET
inlawrev-2452	96	18	rights	right	NOUN
inlawrev-2452	96	19	,	,	PUNCT
inlawrev-2452	96	20	protections	protection	NOUN
inlawrev-2452	96	21	,	,	PUNCT
inlawrev-2452	96	22	and	and	CCONJ
inlawrev-2452	96	23	privileges	privilege	NOUN
inlawrev-2452	96	24	of	of	ADP
inlawrev-2452	96	25	indiana	indiana	PROPN
inlawrev-2452	96	26	's	's	PART
inlawrev-2452	96	27	government	government	NOUN
inlawrev-2452	96	28	and	and	CCONJ
inlawrev-2452	96	29	is	be	AUX
inlawrev-2452	96	30	,	,	PUNCT
inlawrev-2452	96	31	in	in	ADP
inlawrev-2452	96	32	turn	turn	NOUN
inlawrev-2452	96	33	,	,	PUNCT
inlawrev-2452	96	34	expected	expect	VERB
inlawrev-2452	96	35	to	to	PART
inlawrev-2452	96	36	bear	bear	VERB
inlawrev-2452	96	37	the	the	DET
inlawrev-2452	96	38	responsibility	responsibility	NOUN
inlawrev-2452	96	39	shouldered	shoulder	VERB
inlawrev-2452	96	40	by	by	ADP
inlawrev-2452	96	41	the	the	DET
inlawrev-2452	96	42	remaining	remain	VERB
inlawrev-2452	96	43	residents	resident	NOUN
inlawrev-2452	96	44	for	for	ADP
inlawrev-2452	96	45	the	the	DET
inlawrev-2452	96	46	maintenance	maintenance	NOUN
inlawrev-2452	96	47	of	of	ADP
inlawrev-2452	96	48	that	that	DET
inlawrev-2452	96	49	government	government	NOUN
inlawrev-2452	96	50	.	.	PUNCT
inlawrev-2452	97	1	27	27	NUM
inlawrev-2452	97	2	even	even	ADV
inlawrev-2452	97	3	though	though	SCONJ
inlawrev-2452	97	4	a	a	DET
inlawrev-2452	97	5	state	state	NOUN
inlawrev-2452	97	6	may	may	AUX
inlawrev-2452	97	7	have	have	VERB
inlawrev-2452	97	8	due	due	ADJ
inlawrev-2452	97	9	process	process	NOUN
inlawrev-2452	97	10	jurisdiction	jurisdiction	NOUN
inlawrev-2452	97	11	over	over	ADP
inlawrev-2452	97	12	a	a	DET
inlawrev-2452	97	13	corporation	corporation	NOUN
inlawrev-2452	97	14	,	,	PUNCT
inlawrev-2452	97	15	it	it	PRON
inlawrev-2452	97	16	may	may	AUX
inlawrev-2452	97	17	nevertheless	nevertheless	ADV
inlawrev-2452	97	18	lack	lack	VERB
inlawrev-2452	97	19	the	the	DET
inlawrev-2452	97	20	power	power	NOUN
inlawrev-2452	97	21	to	to	PART
inlawrev-2452	97	22	tax	tax	VERB
inlawrev-2452	97	23	its	its	PRON
inlawrev-2452	97	24	receipts	receipt	NOUN
inlawrev-2452	97	25	because	because	SCONJ
inlawrev-2452	97	26	the	the	DET
inlawrev-2452	97	27	commerce	commerce	NOUN
inlawrev-2452	97	28	clause	clause	NOUN
inlawrev-2452	97	29	prohibits	prohibit	VERB
inlawrev-2452	97	30	an	an	DET
inlawrev-2452	97	31	unapportioned	unapportioned	ADJ
inlawrev-2452	97	32	gross	gross	ADJ
inlawrev-2452	97	33	receipts	receipt	NOUN
inlawrev-2452	97	34	tax	tax	NOUN
inlawrev-2452	97	35	which	which	PRON
inlawrev-2452	97	36	results	result	VERB
inlawrev-2452	97	37	in	in	ADP
inlawrev-2452	97	38	a	a	DET
inlawrev-2452	97	39	multiple	multiple	ADJ
inlawrev-2452	97	40	tax	tax	NOUN
inlawrev-2452	97	41	burden	burden	NOUN
inlawrev-2452	97	42	.	.	PUNCT
inlawrev-2452	98	1	23	23	NUM
inlawrev-2452	98	2	therefore	therefore	ADV
inlawrev-2452	98	3	,	,	PUNCT
inlawrev-2452	98	4	if	if	SCONJ
inlawrev-2452	98	5	the	the	DET
inlawrev-2452	98	6	tax	tax	NOUN
inlawrev-2452	98	7	is	be	AUX
inlawrev-2452	98	8	fairly	fairly	ADV
inlawrev-2452	98	9	apportioned	apportion	VERB
inlawrev-2452	98	10	to	to	ADP
inlawrev-2452	98	11	the	the	DET
inlawrev-2452	98	12	corporation	corporation	NOUN
inlawrev-2452	98	13	's	's	PART
inlawrev-2452	98	14	activities	activity	NOUN
inlawrev-2452	98	15	in	in	ADP
inlawrev-2452	98	16	indiana	indiana	PROPN
inlawrev-2452	98	17	,	,	PUNCT
inlawrev-2452	98	18	the	the	DET
inlawrev-2452	98	19	indiana	indiana	PROPN
inlawrev-2452	98	20	courts	court	NOUN
inlawrev-2452	98	21	have	have	AUX
inlawrev-2452	98	22	apparently	apparently	ADV
inlawrev-2452	98	23	concluded	conclude	VERB
inlawrev-2452	98	24	that	that	SCONJ
inlawrev-2452	98	25	this	this	PRON
inlawrev-2452	98	26	satisfies	satisfy	VERB
inlawrev-2452	98	27	the	the	DET
inlawrev-2452	98	28	commerce	commerce	NOUN
inlawrev-2452	98	29	clause	clause	NOUN
inlawrev-2452	98	30	requirements	requirement	NOUN
inlawrev-2452	98	31	.	.	PUNCT
inlawrev-2452	99	1	the	the	DET
inlawrev-2452	99	2	court	court	NOUN
inlawrev-2452	99	3	here	here	ADV
inlawrev-2452	99	4	cited	cite	VERB
inlawrev-2452	99	5	indiana	indiana	PROPN
inlawrev-2452	99	6	code	code	PROPN
inlawrev-2452	99	7	section	section	NOUN
inlawrev-2452	99	8	6	6	NUM
inlawrev-2452	99	9	-	-	SYM
inlawrev-2452	99	10	3	3	NUM
inlawrev-2452	99	11	-	-	PUNCT
inlawrev-2452	99	12	2	2	NUM
inlawrev-2452	99	13	-	-	SYM
inlawrev-2452	99	14	229	229	NUM
inlawrev-2452	99	15	as	as	ADP
inlawrev-2452	99	16	giving	give	VERB
inlawrev-2452	99	17	the	the	DET
inlawrev-2452	99	18	state	state	NOUN
inlawrev-2452	99	19	statutory	statutory	ADJ
inlawrev-2452	99	20	power	power	NOUN
inlawrev-2452	99	21	to	to	PART
inlawrev-2452	99	22	apportion	apportion	VERB
inlawrev-2452	99	23	a	a	DET
inlawrev-2452	99	24	corporation	corporation	NOUN
inlawrev-2452	99	25	's	's	PART
inlawrev-2452	99	26	revenue	revenue	NOUN
inlawrev-2452	99	27	23u.s	23u.s	NUM
inlawrev-2452	99	28	.	.	PUNCT
inlawrev-2452	100	1	const	const	PROPN
inlawrev-2452	100	2	,	,	PUNCT
inlawrev-2452	100	3	amend	amend	PROPN
inlawrev-2452	100	4	.	.	PROPN
inlawrev-2452	101	1	xiv	xiv	PROPN
inlawrev-2452	101	2	,	,	PUNCT
inlawrev-2452	101	3	§	§	PROPN
inlawrev-2452	101	4	1	1	NUM
inlawrev-2452	101	5	states	state	VERB
inlawrev-2452	101	6	that	that	SCONJ
inlawrev-2452	101	7	:	:	PUNCT
inlawrev-2452	101	8	"	"	PUNCT
inlawrev-2452	101	9	no	no	DET
inlawrev-2452	101	10	state	state	NOUN
inlawrev-2452	101	11	.	.	PUNCT
inlawrev-2452	101	12	.	.	PUNCT
inlawrev-2452	101	13	.	.	PUNCT
inlawrev-2452	102	1	shall	shall	AUX
inlawrev-2452	102	2	.	.	PUNCT
inlawrev-2452	102	3	.	.	PUNCT
inlawrev-2452	102	4	.	.	PUNCT
inlawrev-2452	103	1	deprive	deprive	VERB
inlawrev-2452	103	2	any	any	DET
inlawrev-2452	103	3	person	person	NOUN
inlawrev-2452	103	4	of	of	ADP
inlawrev-2452	103	5	life	life	NOUN
inlawrev-2452	103	6	,	,	PUNCT
inlawrev-2452	103	7	liberty	liberty	NOUN
inlawrev-2452	103	8	,	,	PUNCT
inlawrev-2452	103	9	or	or	CCONJ
inlawrev-2452	103	10	property	property	NOUN
inlawrev-2452	103	11	,	,	PUNCT
inlawrev-2452	103	12	without	without	ADP
inlawrev-2452	103	13	due	due	ADJ
inlawrev-2452	103	14	process	process	NOUN
inlawrev-2452	103	15	of	of	ADP
inlawrev-2452	103	16	law	law	NOUN
inlawrev-2452	103	17	.	.	PUNCT
inlawrev-2452	103	18	.	.	PUNCT
inlawrev-2452	103	19	.	.	PUNCT
inlawrev-2452	103	20	.	.	PUNCT
inlawrev-2452	104	1	"	"	PUNCT
inlawrev-2452	105	1	24292	24292	NUM
inlawrev-2452	105	2	n.e.2d	n.e.2d	NOUN
inlawrev-2452	105	3	at	at	ADP
inlawrev-2452	105	4	249	249	NUM
inlawrev-2452	105	5	-	-	SYM
inlawrev-2452	105	6	50	50	NUM
inlawrev-2452	105	7	.	.	PUNCT
inlawrev-2452	106	1	75see	75see	NOUN
inlawrev-2452	106	2	note	note	NOUN
inlawrev-2452	106	3	14	14	NUM
inlawrev-2452	106	4	supra	supra	NOUN
inlawrev-2452	106	5	.	.	PUNCT
inlawrev-2452	107	1	26292	26292	NUM
inlawrev-2452	107	2	n.e.2d	n.e.2d	NOUN
inlawrev-2452	107	3	at	at	ADP
inlawrev-2452	107	4	248	248	NUM
inlawrev-2452	107	5	.	.	PUNCT
inlawrev-2452	108	1	77see	77see	PROPN
inlawrev-2452	108	2	wisconsin	wisconsin	PROPN
inlawrev-2452	108	3	v.	v.	PROPN
inlawrev-2452	108	4	j.c	j.c	PROPN
inlawrev-2452	108	5	.	.	PROPN
inlawrev-2452	108	6	penney	penney	PROPN
inlawrev-2452	108	7	co.	co.	PROPN
inlawrev-2452	108	8	,	,	PUNCT
inlawrev-2452	108	9	311	311	NUM
inlawrev-2452	108	10	u.s	u.s	PROPN
inlawrev-2452	108	11	.	.	PROPN
inlawrev-2452	108	12	435	435	NUM
inlawrev-2452	108	13	(	(	PUNCT
inlawrev-2452	108	14	1940	1940	NUM
inlawrev-2452	108	15	)	)	PUNCT
inlawrev-2452	108	16	.	.	PUNCT
inlawrev-2452	109	1	™	™	SCONJ
inlawrev-2452	109	2	see	see	VERB
inlawrev-2452	109	3	pacific	pacific	PROPN
inlawrev-2452	109	4	broadcasting	broadcasting	PROPN
inlawrev-2452	109	5	corp	corp	PROPN
inlawrev-2452	109	6	.	.	PROPN
inlawrev-2452	110	1	v.	v.	PROPN
inlawrev-2452	110	2	riddell	riddell	PROPN
inlawrev-2452	110	3	,	,	PUNCT
inlawrev-2452	110	4	427	427	NUM
inlawrev-2452	110	5	f.2d	f.2d	ADP
inlawrev-2452	110	6	519	519	NUM
inlawrev-2452	110	7	(	(	PUNCT
inlawrev-2452	110	8	9th	9th	ADJ
inlawrev-2452	110	9	cir	cir	NOUN
inlawrev-2452	110	10	.	.	PROPN
inlawrev-2452	110	11	1970	1970	NUM
inlawrev-2452	110	12	)	)	PUNCT
inlawrev-2452	110	13	.	.	PUNCT
inlawrev-2452	111	1	29ind	29ind	NOUN
inlawrev-2452	111	2	.	.	PUNCT
inlawrev-2452	112	1	code	code	PROPN
inlawrev-2452	112	2	§	§	PROPN
inlawrev-2452	112	3	6	6	NUM
inlawrev-2452	112	4	-	-	SYM
inlawrev-2452	112	5	3	3	NUM
inlawrev-2452	112	6	-	-	PUNCT
inlawrev-2452	112	7	2	2	NUM
inlawrev-2452	112	8	-	-	SYM
inlawrev-2452	112	9	2	2	NUM
inlawrev-2452	112	10	(	(	PUNCT
inlawrev-2452	112	11	1971	1971	NUM
inlawrev-2452	112	12	)	)	PUNCT
inlawrev-2452	112	13	states	state	NOUN
inlawrev-2452	112	14	:	:	PUNCT
inlawrev-2452	112	15	with	with	ADP
inlawrev-2452	112	16	regard	regard	NOUN
inlawrev-2452	112	17	to	to	ADP
inlawrev-2452	112	18	corporations	corporation	NOUN
inlawrev-2452	112	19	and	and	CCONJ
inlawrev-2452	112	20	nonresident	nonresident	ADJ
inlawrev-2452	112	21	persons	person	NOUN
inlawrev-2452	112	22	,	,	PUNCT
inlawrev-2452	112	23	"	"	PUNCT
inlawrev-2452	112	24	adjusted	adjusted	ADJ
inlawrev-2452	112	25	gross	gross	ADJ
inlawrev-2452	112	26	income	income	NOUN
inlawrev-2452	112	27	derived	derive	VERB
inlawrev-2452	112	28	from	from	ADP
inlawrev-2452	112	29	sources	source	NOUN
inlawrev-2452	112	30	within	within	ADP
inlawrev-2452	112	31	the	the	DET
inlawrev-2452	112	32	state	state	NOUN
inlawrev-2452	112	33	of	of	ADP
inlawrev-2452	112	34	indiana	indiana	PROPN
inlawrev-2452	112	35	,	,	PUNCT
inlawrev-2452	112	36	"	"	PUNCT
inlawrev-2452	112	37	for	for	ADP
inlawrev-2452	112	38	purposes	purpose	NOUN
inlawrev-2452	112	39	of	of	ADP
inlawrev-2452	112	40	[	[	X
inlawrev-2452	112	41	ind	ind	X
inlawrev-2452	112	42	.	.	PUNCT
inlawrev-2452	113	1	code	code	PROPN
inlawrev-2452	113	2	§	§	PROPN
inlawrev-2452	113	3	6	6	NUM
inlawrev-2452	113	4	-	-	SYM
inlawrev-2452	113	5	3	3	NUM
inlawrev-2452	113	6	-	-	PUNCT
inlawrev-2452	113	7	1	1	NUM
inlawrev-2452	113	8	-	-	SYM
inlawrev-2452	113	9	1	1	NUM
inlawrev-2452	113	10	to	to	PART
inlawrev-2452	113	11	6	6	NUM
inlawrev-2452	113	12	-	-	SYM
inlawrev-2452	113	13	3	3	NUM
inlawrev-2452	113	14	-	-	PUNCT
inlawrev-2452	113	15	7	7	NUM
inlawrev-2452	113	16	-	-	SYM
inlawrev-2452	113	17	4	4	NUM
inlawrev-2452	113	18	(	(	PUNCT
inlawrev-2452	113	19	1971	1971	NUM
inlawrev-2452	113	20	)	)	PUNCT
inlawrev-2452	113	21	]	]	PUNCT
inlawrev-2452	113	22	,	,	PUNCT
inlawrev-2452	113	23	shall	shall	AUX
inlawrev-2452	113	24	mean	mean	VERB
inlawrev-2452	113	25	and	and	CCONJ
inlawrev-2452	113	26	include	include	VERB
inlawrev-2452	113	27	76	76	NUM
inlawrev-2452	113	28	indiana	indiana	PROPN
inlawrev-2452	113	29	law	law	PROPN
inlawrev-2452	113	30	review	review	NOUN
inlawrev-2452	114	1	[	[	X
inlawrev-2452	114	2	vol	vol	NOUN
inlawrev-2452	114	3	.	.	NOUN
inlawrev-2452	114	4	7	7	NUM
inlawrev-2452	114	5	and	and	CCONJ
inlawrev-2452	114	6	levy	levy	VERB
inlawrev-2452	114	7	a	a	DET
inlawrev-2452	114	8	tax	tax	NOUN
inlawrev-2452	114	9	on	on	ADP
inlawrev-2452	114	10	that	that	DET
inlawrev-2452	114	11	portion	portion	NOUN
inlawrev-2452	114	12	of	of	ADP
inlawrev-2452	114	13	its	its	PRON
inlawrev-2452	114	14	gross	gross	ADJ
inlawrev-2452	114	15	receipts	receipt	NOUN
inlawrev-2452	114	16	attributable	attributable	ADJ
inlawrev-2452	114	17	to	to	ADP
inlawrev-2452	114	18	its	its	PRON
inlawrev-2452	114	19	indiana	indiana	PROPN
inlawrev-2452	114	20	activities	activity	NOUN
inlawrev-2452	114	21	.	.	PUNCT
inlawrev-2452	115	1	apparently	apparently	ADV
inlawrev-2452	115	2	,	,	PUNCT
inlawrev-2452	115	3	the	the	DET
inlawrev-2452	115	4	court	court	NOUN
inlawrev-2452	115	5	concluded	conclude	VERB
inlawrev-2452	115	6	that	that	SCONJ
inlawrev-2452	115	7	the	the	DET
inlawrev-2452	115	8	tax	tax	NOUN
inlawrev-2452	115	9	imposed	impose	VERB
inlawrev-2452	115	10	by	by	ADP
inlawrev-2452	115	11	section	section	NOUN
inlawrev-2452	115	12	6	6	NUM
inlawrev-2452	115	13	-	-	SYM
inlawrev-2452	115	14	2	2	NUM
inlawrev-2452	115	15	-	-	PUNCT
inlawrev-2452	115	16	1	1	NUM
inlawrev-2452	115	17	-	-	SYM
inlawrev-2452	115	18	1	1	NUM
inlawrev-2452	115	19	was	be	AUX
inlawrev-2452	115	20	not	not	PART
inlawrev-2452	115	21	a	a	DET
inlawrev-2452	115	22	tax	tax	NOUN
inlawrev-2452	115	23	on	on	ADP
inlawrev-2452	115	24	interstate	interstate	PROPN
inlawrev-2452	115	25	commerce	commerce	NOUN
inlawrev-2452	115	26	,	,	PUNCT
inlawrev-2452	115	27	as	as	SCONJ
inlawrev-2452	115	28	interpreted	interpret	VERB
inlawrev-2452	115	29	by	by	ADP
inlawrev-2452	115	30	the	the	DET
inlawrev-2452	115	31	indiana	indiana	PROPN
inlawrev-2452	115	32	courts	court	NOUN
inlawrev-2452	115	33	,	,	PUNCT
inlawrev-2452	115	34	but	but	CCONJ
inlawrev-2452	115	35	a	a	DET
inlawrev-2452	115	36	tax	tax	NOUN
inlawrev-2452	115	37	on	on	ADP
inlawrev-2452	115	38	the	the	DET
inlawrev-2452	115	39	privilege	privilege	NOUN
inlawrev-2452	115	40	of	of	ADP
inlawrev-2452	115	41	doing	do	VERB
inlawrev-2452	115	42	business	business	NOUN
inlawrev-2452	115	43	within	within	ADP
inlawrev-2452	115	44	indiana	indiana	PROPN
inlawrev-2452	115	45	measured	measure	VERB
inlawrev-2452	115	46	by	by	ADP
inlawrev-2452	115	47	the	the	DET
inlawrev-2452	115	48	gross	gross	ADJ
inlawrev-2452	115	49	income	income	NOUN
inlawrev-2452	115	50	of	of	ADP
inlawrev-2452	115	51	a	a	DET
inlawrev-2452	115	52	domestic	domestic	ADJ
inlawrev-2452	115	53	corporation	corporation	NOUN
inlawrev-2452	115	54	.	.	PUNCT
inlawrev-2452	116	1	however	however	ADV
inlawrev-2452	116	2	,	,	PUNCT
inlawrev-2452	116	3	the	the	DET
inlawrev-2452	116	4	income	income	NOUN
inlawrev-2452	116	5	must	must	AUX
inlawrev-2452	116	6	be	be	AUX
inlawrev-2452	116	7	apportioned	apportion	VERB
inlawrev-2452	116	8	properly	properly	ADV
inlawrev-2452	116	9	because	because	SCONJ
inlawrev-2452	116	10	of	of	ADP
inlawrev-2452	116	11	the	the	DET
inlawrev-2452	116	12	interstate	interstate	ADJ
inlawrev-2452	116	13	aspects	aspect	NOUN
inlawrev-2452	116	14	of	of	ADP
inlawrev-2452	116	15	the	the	DET
inlawrev-2452	116	16	overall	overall	ADJ
inlawrev-2452	116	17	transaction	transaction	NOUN
inlawrev-2452	116	18	.	.	PUNCT
inlawrev-2452	117	1	30	30	NUM
inlawrev-2452	117	2	although	although	SCONJ
inlawrev-2452	117	3	the	the	DET
inlawrev-2452	117	4	court	court	NOUN
inlawrev-2452	117	5	did	do	AUX
inlawrev-2452	117	6	not	not	PART
inlawrev-2452	117	7	cite	cite	VERB
inlawrev-2452	117	8	the	the	DET
inlawrev-2452	117	9	purcell	purcell	PROPN
inlawrev-2452	117	10	decision	decision	NOUN
inlawrev-2452	117	11	,	,	PUNCT
inlawrev-2452	117	12	it	it	PRON
inlawrev-2452	117	13	is	be	AUX
inlawrev-2452	117	14	obvious	obvious	ADJ
inlawrev-2452	117	15	that	that	SCONJ
inlawrev-2452	117	16	the	the	DET
inlawrev-2452	117	17	two	two	NUM
inlawrev-2452	117	18	cases	case	NOUN
inlawrev-2452	117	19	compliment	compliment	VERB
inlawrev-2452	117	20	each	each	DET
inlawrev-2452	117	21	other	other	ADJ
inlawrev-2452	117	22	by	by	ADP
inlawrev-2452	117	23	making	make	VERB
inlawrev-2452	117	24	it	it	PRON
inlawrev-2452	117	25	clear	clear	ADJ
inlawrev-2452	117	26	that	that	SCONJ
inlawrev-2452	117	27	corporations	corporation	NOUN
inlawrev-2452	117	28	which	which	PRON
inlawrev-2452	117	29	are	be	AUX
inlawrev-2452	117	30	incorporated	incorporate	VERB
inlawrev-2452	117	31	within	within	ADP
inlawrev-2452	117	32	indiana	indiana	PROPN
inlawrev-2452	117	33	and	and	CCONJ
inlawrev-2452	117	34	receive	receive	VERB
inlawrev-2452	117	35	a	a	DET
inlawrev-2452	117	36	portion	portion	NOUN
inlawrev-2452	117	37	of	of	ADP
inlawrev-2452	117	38	their	their	PRON
inlawrev-2452	117	39	gross	gross	ADJ
inlawrev-2452	117	40	income	income	NOUN
inlawrev-2452	117	41	from	from	ADP
inlawrev-2452	117	42	out	out	ADV
inlawrev-2452	117	43	-	-	PUNCT
inlawrev-2452	117	44	of	of	ADP
inlawrev-2452	117	45	-	-	PUNCT
inlawrev-2452	117	46	state	state	NOUN
inlawrev-2452	117	47	sources	source	NOUN
inlawrev-2452	117	48	will	will	AUX
inlawrev-2452	117	49	not	not	PART
inlawrev-2452	117	50	be	be	AUX
inlawrev-2452	117	51	entitled	entitle	VERB
inlawrev-2452	117	52	to	to	ADP
inlawrev-2452	117	53	the	the	DET
inlawrev-2452	117	54	exemption	exemption	NOUN
inlawrev-2452	117	55	pursuant	pursuant	ADJ
inlawrev-2452	117	56	to	to	ADP
inlawrev-2452	117	57	section	section	NOUN
inlawrev-2452	117	58	6	6	NUM
inlawrev-2452	117	59	-	-	SYM
inlawrev-2452	117	60	2	2	NUM
inlawrev-2452	117	61	-	-	PUNCT
inlawrev-2452	117	62	1	1	NUM
inlawrev-2452	117	63	-	-	SYM
inlawrev-2452	117	64	1	1	NUM
inlawrev-2452	117	65	if	if	SCONJ
inlawrev-2452	117	66	the	the	DET
inlawrev-2452	117	67	intrastate	intrastate	ADJ
inlawrev-2452	117	68	and	and	CCONJ
inlawrev-2452	117	69	interstate	interstate	ADJ
inlawrev-2452	117	70	activities	activity	NOUN
inlawrev-2452	117	71	can	can	AUX
inlawrev-2452	117	72	be	be	AUX
inlawrev-2452	117	73	separated	separate	VERB
inlawrev-2452	117	74	,	,	PUNCT
inlawrev-2452	117	75	and	and	CCONJ
inlawrev-2452	117	76	the	the	DET
inlawrev-2452	117	77	tax	tax	NOUN
inlawrev-2452	117	78	accordingly	accordingly	ADV
inlawrev-2452	117	79	apportioned	apportion	VERB
inlawrev-2452	117	80	between	between	ADP
inlawrev-2452	117	81	these	these	DET
inlawrev-2452	117	82	two	two	NUM
inlawrev-2452	117	83	activities	activity	NOUN
inlawrev-2452	117	84	.	.	PUNCT
inlawrev-2452	118	1	income	income	NOUN
inlawrev-2452	118	2	from	from	ADP
inlawrev-2452	118	3	real	real	ADJ
inlawrev-2452	118	4	or	or	CCONJ
inlawrev-2452	118	5	tangible	tangible	ADJ
inlawrev-2452	118	6	personal	personal	ADJ
inlawrev-2452	118	7	property	property	NOUN
inlawrev-2452	118	8	located	locate	VERB
inlawrev-2452	118	9	in	in	ADP
inlawrev-2452	118	10	this	this	DET
inlawrev-2452	118	11	state	state	NOUN
inlawrev-2452	118	12	;	;	PUNCT
inlawrev-2452	118	13	income	income	NOUN
inlawrev-2452	118	14	from	from	ADP
inlawrev-2452	118	15	doing	do	VERB
inlawrev-2452	118	16	business	business	NOUN
inlawrev-2452	118	17	in	in	ADP
inlawrev-2452	118	18	this	this	DET
inlawrev-2452	118	19	state	state	NOUN
inlawrev-2452	118	20	;	;	PUNCT
inlawrev-2452	118	21	income	income	NOUN
inlawrev-2452	118	22	from	from	ADP
inlawrev-2452	118	23	a	a	DET
inlawrev-2452	118	24	trade	trade	NOUN
inlawrev-2452	118	25	or	or	CCONJ
inlawrev-2452	118	26	profession	profession	NOUN
inlawrev-2452	118	27	conducted	conduct	VERB
inlawrev-2452	118	28	in	in	ADP
inlawrev-2452	118	29	this	this	DET
inlawrev-2452	118	30	state	state	NOUN
inlawrev-2452	118	31	;	;	PUNCT
inlawrev-2452	118	32	compensation	compensation	NOUN
inlawrev-2452	118	33	for	for	ADP
inlawrev-2452	118	34	labor	labor	NOUN
inlawrev-2452	118	35	or	or	CCONJ
inlawrev-2452	118	36	services	service	NOUN
inlawrev-2452	118	37	rendered	render	VERB
inlawrev-2452	118	38	within	within	ADP
inlawrev-2452	118	39	this	this	DET
inlawrev-2452	118	40	state	state	NOUN
inlawrev-2452	118	41	;	;	PUNCT
inlawrev-2452	118	42	income	income	NOUN
inlawrev-2452	118	43	from	from	ADP
inlawrev-2452	118	44	stocks	stock	NOUN
inlawrev-2452	118	45	,	,	PUNCT
inlawrev-2452	118	46	bonds	bond	NOUN
inlawrev-2452	118	47	,	,	PUNCT
inlawrev-2452	118	48	notes	note	NOUN
inlawrev-2452	118	49	,	,	PUNCT
inlawrev-2452	118	50	bank	bank	NOUN
inlawrev-2452	118	51	deposits	deposit	NOUN
inlawrev-2452	118	52	,	,	PUNCT
inlawrev-2452	118	53	patents	patent	NOUN
inlawrev-2452	118	54	,	,	PUNCT
inlawrev-2452	118	55	copyrights	copyright	NOUN
inlawrev-2452	118	56	,	,	PUNCT
inlawrev-2452	118	57	secret	secret	ADJ
inlawrev-2452	118	58	processes	process	NOUN
inlawrev-2452	118	59	and	and	CCONJ
inlawrev-2452	118	60	formulas	formula	NOUN
inlawrev-2452	118	61	,	,	PUNCT
inlawrev-2452	118	62	good	good	ADJ
inlawrev-2452	118	63	will	will	NOUN
inlawrev-2452	118	64	,	,	PUNCT
inlawrev-2452	118	65	trademarks	trademark	NOUN
inlawrev-2452	118	66	,	,	PUNCT
inlawrev-2452	118	67	trade	trade	NOUN
inlawrev-2452	118	68	brands	brand	NOUN
inlawrev-2452	118	69	,	,	PUNCT
inlawrev-2452	118	70	franchises	franchise	NOUN
inlawrev-2452	118	71	and	and	CCONJ
inlawrev-2452	118	72	other	other	ADJ
inlawrev-2452	118	73	intangible	intangible	ADJ
inlawrev-2452	118	74	personal	personal	ADJ
inlawrev-2452	118	75	property	property	NOUN
inlawrev-2452	118	76	having	have	VERB
inlawrev-2452	118	77	a	a	DET
inlawrev-2452	118	78	situs	situs	NOUN
inlawrev-2452	118	79	in	in	ADP
inlawrev-2452	118	80	this	this	DET
inlawrev-2452	118	81	state	state	NOUN
inlawrev-2452	118	82	.	.	PUNCT
inlawrev-2452	118	83	...	...	PUNCT
inlawrev-2452	119	1	in	in	ADP
inlawrev-2452	119	2	the	the	DET
inlawrev-2452	119	3	case	case	NOUN
inlawrev-2452	119	4	of	of	ADP
inlawrev-2452	119	5	business	business	NOUN
inlawrev-2452	119	6	income	income	NOUN
inlawrev-2452	119	7	,	,	PUNCT
inlawrev-2452	119	8	only	only	ADV
inlawrev-2452	119	9	so	so	ADV
inlawrev-2452	119	10	much	much	ADJ
inlawrev-2452	119	11	of	of	ADP
inlawrev-2452	119	12	such	such	ADJ
inlawrev-2452	119	13	income	income	NOUN
inlawrev-2452	119	14	as	as	SCONJ
inlawrev-2452	119	15	is	be	AUX
inlawrev-2452	119	16	apportioned	apportion	VERB
inlawrev-2452	119	17	to	to	ADP
inlawrev-2452	119	18	this	this	DET
inlawrev-2452	119	19	state	state	NOUN
inlawrev-2452	119	20	.	.	PUNCT
inlawrev-2452	119	21	.	.	PUNCT
inlawrev-2452	120	1	.	.	PUNCT
inlawrev-2452	121	1	shall	shall	AUX
inlawrev-2452	121	2	be	be	AUX
inlawrev-2452	121	3	deemed	deem	VERB
inlawrev-2452	121	4	to	to	PART
inlawrev-2452	121	5	be	be	AUX
inlawrev-2452	121	6	derived	derive	VERB
inlawrev-2452	121	7	from	from	ADP
inlawrev-2452	121	8	sources	source	NOUN
inlawrev-2452	121	9	within	within	ADP
inlawrev-2452	121	10	the	the	DET
inlawrev-2452	121	11	state	state	NOUN
inlawrev-2452	121	12	of	of	ADP
inlawrev-2452	121	13	indiana	indiana	PROPN
inlawrev-2452	121	14	.	.	PUNCT
inlawrev-2452	122	1	...	...	PUNCT
inlawrev-2452	123	1	if	if	SCONJ
inlawrev-2452	123	2	the	the	DET
inlawrev-2452	123	3	business	business	NOUN
inlawrev-2452	123	4	income	income	NOUN
inlawrev-2452	123	5	derived	derive	VERB
inlawrev-2452	123	6	from	from	ADP
inlawrev-2452	123	7	sources	source	NOUN
inlawrev-2452	123	8	within	within	ADP
inlawrev-2452	123	9	the	the	DET
inlawrev-2452	123	10	state	state	NOUN
inlawrev-2452	123	11	of	of	ADP
inlawrev-2452	123	12	indiana	indiana	PROPN
inlawrev-2452	123	13	of	of	ADP
inlawrev-2452	123	14	a	a	DET
inlawrev-2452	123	15	corporation	corporation	NOUN
inlawrev-2452	123	16	or	or	CCONJ
inlawrev-2452	123	17	nonresident	nonresident	ADJ
inlawrev-2452	123	18	person	person	NOUN
inlawrev-2452	123	19	can	can	AUX
inlawrev-2452	123	20	not	not	PART
inlawrev-2452	123	21	be	be	AUX
inlawrev-2452	123	22	separated	separate	VERB
inlawrev-2452	123	23	from	from	ADP
inlawrev-2452	123	24	the	the	DET
inlawrev-2452	123	25	business	business	NOUN
inlawrev-2452	123	26	income	income	NOUN
inlawrev-2452	123	27	of	of	ADP
inlawrev-2452	123	28	such	such	ADJ
inlawrev-2452	123	29	person	person	NOUN
inlawrev-2452	123	30	or	or	CCONJ
inlawrev-2452	123	31	corporation	corporation	NOUN
inlawrev-2452	123	32	derived	derive	VERB
inlawrev-2452	123	33	from	from	ADP
inlawrev-2452	123	34	sources	source	NOUN
inlawrev-2452	123	35	without	without	ADP
inlawrev-2452	123	36	the	the	DET
inlawrev-2452	123	37	state	state	NOUN
inlawrev-2452	123	38	of	of	ADP
inlawrev-2452	123	39	indiana	indiana	PROPN
inlawrev-2452	123	40	,	,	PUNCT
inlawrev-2452	123	41	then	then	ADV
inlawrev-2452	123	42	the	the	DET
inlawrev-2452	123	43	business	business	NOUN
inlawrev-2452	123	44	income	income	NOUN
inlawrev-2452	123	45	derived	derive	VERB
inlawrev-2452	123	46	from	from	ADP
inlawrev-2452	123	47	sources	source	NOUN
inlawrev-2452	123	48	within	within	ADP
inlawrev-2452	123	49	this	this	DET
inlawrev-2452	123	50	state	state	NOUN
inlawrev-2452	123	51	shall	shall	AUX
inlawrev-2452	123	52	be	be	AUX
inlawrev-2452	123	53	determined	determine	VERB
inlawrev-2452	123	54	by	by	ADP
inlawrev-2452	123	55	multiplying	multiply	VERB
inlawrev-2452	123	56	the	the	DET
inlawrev-2452	123	57	business	business	NOUN
inlawrev-2452	123	58	income	income	NOUN
inlawrev-2452	123	59	derived	derive	VERB
inlawrev-2452	123	60	from	from	ADP
inlawrev-2452	123	61	sources	source	NOUN
inlawrev-2452	123	62	both	both	CCONJ
inlawrev-2452	123	63	within	within	ADP
inlawrev-2452	123	64	and	and	CCONJ
inlawrev-2452	123	65	without	without	ADP
inlawrev-2452	123	66	the	the	DET
inlawrev-2452	123	67	state	state	NOUN
inlawrev-2452	123	68	of	of	ADP
inlawrev-2452	123	69	indiana	indiana	PROPN
inlawrev-2452	123	70	by	by	ADP
inlawrev-2452	123	71	a	a	DET
inlawrev-2452	123	72	fraction	fraction	NOUN
inlawrev-2452	123	73	,	,	PUNCT
inlawrev-2452	123	74	the	the	DET
inlawrev-2452	123	75	numerator	numerator	NOUN
inlawrev-2452	123	76	of	of	ADP
inlawrev-2452	123	77	which	which	PRON
inlawrev-2452	123	78	is	be	AUX
inlawrev-2452	123	79	the	the	DET
inlawrev-2452	123	80	property	property	NOUN
inlawrev-2452	123	81	factor	factor	NOUN
inlawrev-2452	123	82	plus	plus	CCONJ
inlawrev-2452	123	83	the	the	DET
inlawrev-2452	123	84	pay	pay	NOUN
inlawrev-2452	123	85	-	-	PUNCT
inlawrev-2452	123	86	roll	roll	NOUN
inlawrev-2452	123	87	factor	factor	NOUN
inlawrev-2452	123	88	plus	plus	CCONJ
inlawrev-2452	123	89	the	the	DET
inlawrev-2452	123	90	sales	sale	NOUN
inlawrev-2452	123	91	factor	factor	NOUN
inlawrev-2452	123	92	,	,	PUNCT
inlawrev-2452	123	93	and	and	CCONJ
inlawrev-2452	123	94	the	the	DET
inlawrev-2452	123	95	denominator	denominator	NOUN
inlawrev-2452	123	96	of	of	ADP
inlawrev-2452	123	97	which	which	PRON
inlawrev-2452	123	98	is	be	AUX
inlawrev-2452	123	99	three	three	NUM
inlawrev-2452	123	100	(	(	PUNCT
inlawrev-2452	123	101	3	3	NUM
inlawrev-2452	123	102	)	)	PUNCT
inlawrev-2452	123	103	.	.	PUNCT
inlawrev-2452	124	1	30292	30292	NUM
inlawrev-2452	124	2	n.e.2d	n.e.2d	NOUN
inlawrev-2452	124	3	at	at	ADP
inlawrev-2452	124	4	251	251	NUM
inlawrev-2452	124	5	.	.	PUNCT